Thisdocumentismeantpurelyasdocumentationtoolandtheinstitutionsdonotassumeanyliabilityforitscontents
"B COMMISSIONREGULATION(EEC)No2454/93
of2July1993
layingdownprovisionsfortheimplementationofCouncilRegulation(EEC)No2913/92establishing
theCommunityCustomsCode
(OJ L 253, 11.10.1993, p. 1)
Amended by:
Official Journal
No page date
"M1Commission Regulation (EC) No 3665/93 of 21 December 1993 L 335 1 31.12.1993
"M2Commission Regulation (EC) No 665/94 of 24 March 1994 L 82 15 25.3.1994
"M3Council Regulation (EC) No 1500/94 of 21 June 1994 L 162 1 30.6.1994
"M4Commission Regulation (EC) No 2193/94 of 8 September 1994 L 235 6 9.9.1994
"M5Commission Regulation (EC) No 3254/94 of 19 December 1994 L 346 1 31.12.1994
"M6Commission Regulation (EC) No 1762/95 of 19 July 1995 L 171 8 21.7.1995
"M7Commission Regulation (EC) No 482/96 of 19 March 1996 L 70 4 20.3.1996
"M8Commission Regulation (EC) No 1676/96 of 30 July 1996 L 218 1 28.8.1996
"M9Council Regulation (EC) No 2153/96 of 25 October 1996 L 289 1 12.11.1996
"M10Commission Regulation (EC) No 12/97 of 18 December 1996 L 9 1 13.1.1997
"M11Commission Regulation (EC) No 89/97 of 20 January 1997 L 17 28 21.1.1997
"M12Commission Regulation (EC) No 1427/97 of 23 July 1997 L 196 31 24.7.1997
"M13Commission Regulation (EC) No 75/98 of 12 January 1998 L 7 3 13.1.1998
"M14Commission Regulation (EC) No 1677/98 of 29 July 1998 L 212 18 30.7.1998
"M15Commission Regulation (EC) No 46/1999 of 8 January 1999 L 10 1 15.1.1999
"M16Commission Regulation (EC) No 502/1999 of 12 February 1999 L 65 1 12.3.1999
"M17Commission Regulation (EC) No 1662/1999 of 28 July 1999 L 197 25 29.7.1999
"M18Commission Regulation (EC) No 1602/2000 of 24 July 2000 L 188 1 26.7.2000
"M19Commission Regulation (EC) No 2787/2000 of 15 December
2000 L 330 1 27.12.2000
Amended by:
"A1Act of Accession of Austria, Sweden and Finland C 241 21 29.8.1994
(adapted by Council Decision 95/1/EC, Euratom, ECSC) L 1 1 1.1.1995
Corrected by:
"C1Corrigendum, OJ L 268, 19.10.1994, p. 32 (2454/93)
"C2Corrigendum, OJ L 180, 19.7.1996, p. 34 (2454/93)1993R2454 — EN — 01.07.2000 — 003.001 — 1
"C3Corrigendum, OJ L 156, 13.6.1997, p. 59 (2454/93)
"C4Corrigendum, OJ L 111, 29.4.1999, p. 88 (2454/93)
"C5Corrigendum, OJ L 271, 21.10.1999, p. 47 (502/1999)
"C6Corrigendum, OJ L 163, 20.6.2001, p. 34 (1602/2000)1993R2454 — EN — 01.07.2000 — 003.001 — 2
COMMISSIONREGULATION(EEC)No2454/93
of2July1993
layingdownprovisionsfortheimplementationofCouncilRegulation
(EEC)No2913/92establishingtheCommunityCustomsCode
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Havingreg ard to the Treaty establishingthe European Economic
Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October
1992 establishingthe Community Customs Code(1), hereinafter referred
to as the ‘Code’, and in particular Article 249 thereof,
Whereas the Code assembled all existing customs legislation in a single
legal instrument; whereas at the same time the Code made certain
modifications to this legislation to make it more coherent, to simplify it
and to plugcertain loopholes; whereas it therefore constitutes complete
Community legislation in this area;
Whereas the same reasons which led to the adoption of the Code apply
equally to the customs implementingleg islation; whereas it is therefore
desirable to bringtog ether in a sing le reg ulation those customs
implementingprovisions wich (SIC! which) are currently scattered over
a large number of Community regulations and directives;
Whereas the implementingcode for the Community Customs Code
hereby established should set out existingcustoms implementingrules;
whereas it is nevertheless necessary, in the light of experience:
— to make some amendments in order to adapt the said rules to the
provisions of the Code,
— to extend the scope of certain provisions which currently apply only
to specific customs procedures in order to take account of the Code’s
comprehensive application,
— to formulate certain rules more precisely in order to achieve greater
legal security in their application;
Whereas the changes made relate mainly to the provisions concerning
customs debt;
Whereas it is appropriate to limit the application of Article 791 (2) until
1January1995andtoreviewthesubjectmatter inthelightofexperience
gained before that time;
Whereas the measures provided for by this Regulation are in accordance
with the opinion of the Customs Code Committee,!B
(1) OJ No L 302, 19. 10. 1992, p. 1.1993R2454 — EN — 01.07.2000 — 003.001 — 3
HAS ADOPTED THIS REGULATION:
PART I
GENERALIMPLEMENTINGPROVISIONS
TITLE I
GENERAL
CHAPTER 1
Definitions
Article 1
For the purposes of this Regulation:
1.Code means:
Council Regulation (EEC) No 2913/92 of 12 October 1992
establishinga 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 Istanbul
Convention;
3.Committee means:
the Customs Code Committee established in Article 247 of the
Code;
4.Customs Cooperation Council means:
the organization set up by the Convention establishing a Customs
Cooperation Council, done at Brussels on 15 December 1950;
5.Particulars required for identification of the goods means:
on the one hand, the particulars used to identify the goods
commercially allowingthe customs authorities to determine the
tariff classification and, on the other hand, the quantity of the goods;
6.Goods of a non-commercial nature means:
goods whose entry for the customs procedure in question is on an
occasional basis and whose nature and quantity indicate that they are
intended for the private, personal or family use of the consignees or
persons carryingthem, or which are clearly intended as g ifts;
7.Commercial policy measures means:
non-tariff measures established, as part of the common commercial
policy, in the form of Community provisions governing the import
and export of goods, such as surveillance or safeguard measures,
quantitative restrictions or limits and import or export prohibitions;
8.Customs nomenclature means:
one of the nomenclatures referred to in Article 20 (6) of the Code;
9.Harmonized System means:
the Harmonized Commodity Description and CodingSystem;
10.Treaty means:
the Treaty establishingthe European Economic Community;!B
(1) OJ No L 302, 19. 10. 1992, p. 1.!M6
!B1993R2454 — EN — 01.07.2000 — 003.001 — 4
!M6
11.Istanbul Convention means:
the Convention on Temporary Admission agreed at Istanbul on 26
June 1990.
Article 1a
For the purposes of applyingArticles 291 to 300, the countries of the
Benelux Economic Union shall be considered as a single Member State.
CHAPTER 2
Decisions
Article 2
Where a person makinga request for a decision is not in a position to
provide all the documents and information necessary togive a ruling, the
customs authorities shall provide the documents and information at their
disposal.
Article 3
A decision concerningsecurity favourable to a person who has sig ned an
undertakingto pay the sums due at the first written request of the
customs authorities, shall be revoked where the said undertakingis not
fulfilled.
Article 4
Arevocationshallnotaffect goodswhich, at themoment of itsentryinto
effect, have already been placed under a procedure by virtue of the
revoked 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 determine,
and with due regard to the principles laid down by customs rules, the
customs authorities may provide that formalities shall be carried out by a
data-processingtechnique.
For this purpose:
— ‘a data-processingtechnique’ means:
(a) the exchange of EDI standard messages with the customs
authorities;
(b) the introduction of information required for completion of the
formalities concerned into customs data-processingsystems;
— ‘EDI’ (electronic data interchange) means, the transmission of data
structured accordingto ag reed messag e standards, between one
computer system and another, by electronic means,
— ‘standard message’ means a predefined structure recognized for the
electronic transmission of data.!M18
!B
!M11993R2454 — EN — 01.07.2000 — 003.001 — 5
2. The conditions laid down for carryingout formalities by a
data-processingtechnique shall include inter alia measures for checking
the source ofdata and for protectingdata ag ainst the riskofunauthorized
access, loss, alteration or destruction.
Article 4b
Where formalities are carried out by a data-processingtechnique, the
customs authorities shall determine the rules for replacement of the
handwritten signature by another technique which may be based on the
use of codes.
Article 4c
For test programmes using data-processing techniques designed to
evaluate possible simplifications, the customs authorities may, for the
period strictly necessary to carry out the programme, waive the
requirement to provide the followinginformation:
(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 are not
necessary for the identification of the goods and which are not the
factors on the basis of which import or export duties are applied.
However, the information shall be available on request in the framework
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 proposed test
programme, including its intended duration. They shall also keep the
Commission informed of actual implementation and results. The
Commission shall inform all the other Member States.
TITLE II
BINDINGINFORMATION
CHAPTER 1
Definitions
Article 5
For the purpose of this Title:
1.binding information :
means tariff information or origin information binding on the
administrations of all Community Member States when the
conditions laid down in Articles 6 and 7 are fulfilled;
2.applicant :
— tariff matters: means a person who has applied to the customs
authorities for bindingtariff information,
— origin matters: means a person who has applied to the customs
authorities for bindingorig in information and has valid reasons
to do so,
3.holder:
means the person in whose name the bindinginformation is issued.!M1
!M19
!M101993R2454 — EN — 01.07.2000 — 003.001 — 6
CHAPTER 2
Procedureforobtainingbinding information—Notification of
information to applicants and transmissionto the Commission
Article 6
1. Applications for bindinginformation shall be made in writing , either
to the competent customs authorities in the Member State or Member
States in which the information is to be used, or to the competent
customs authorities in the Member State in which the applicant is
established.
Applications for bindingtariff information shall be made by means of a
form conformingto the specimen shown in Annex 1B.
2. An application for bindingtariff information shall relate to only one
type of goods. An application for binding origin information shall relate
to onlyone type of goods and one set of circumstances conferring origin.
3. (A) Applications for bindingtariff information shall include the
followingparticulars:
(a) the holder’s name and address;
(b) the name and address of the applicant where that person is
not the holder;
(c) the customs nomenclature in which the goods are to be
classified. Where an applicant wishes to obtain the
classification of goods in one of the nomenclatures referred
to in Article 20 (3) (b) and (6) (b) of the Code, the
application for bindingtariff information shall make express
mention of the nomenclature in question;
(d) a detailed description of the goods permitting their
identification and the determination of their classification
in the customs nomenclature;
(e) the composition of the goods and any methods of examin-
ation used to determine this, where the classification
depends on it;
(f) any samples, photographs, plans, catalogues or other
documents available which may assist the customs auth-
orities in determiningthe correct classification of the g oods
in the customs nomenclature, to be attached as annexes;
(g) the classification envisaged;
(h) agreement to supply a translation of any attached document
into the official language (or one of the official languages)
of the Member State concerned if requested by the customs
authorities;
(i) any particulars to be treated as confidential;(j) indication by the applicant whether, to his knowledge,
bindingtariff information for identical or similar g oods has
already been applied for, or issued in the Community;
(k) acceptance that the information supplied may be stored on a
database of the Commission; however, apart from Article 15
of the Code, the provisions governing the protection of
information in force in the Member States shall apply.
(B) Applications for bindingorig in information shall include the
followingparticulars:
(a) the holder’s name and address;
(b) the name and address of the applicant where that person is
not the holder;!M10
!M18
!M101993R2454 — EN — 01.07.2000 — 003.001 — 7
(c) the applicable legal basis, for the purposes of Articles 22
and 27 of the Code;
(d) a detailed description of the goods and their tariff
classification;
(e) the composition of the goods and any methods of examin-
ation used to determine this and their ex-works price, as
necessary;
(f) the conditions enablingorig in to be determined, the
materials used and their origin, tariff classification, cor-
respondingvalues 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)
enablingthe conditions in question to be met; in particular
the exact rule of origin applied and the origin envisaged for
the goods shall be mentioned;
(g) any samples, photographs, plans, catalogues or other
documents available on the composition of the goods and
their component materials and which may assist in describ-
ingthe manufacturingprocess or the processingunderg one
by the materials;
(h) agreement to supply a translation of any attached document
into the official language (or one of the official languages)
of the Member State concerned if requested by the customs
authorities;
(i) any particulars to be treated as confidential, whether in
relation to the public or the administrations;
(j) indication by the applicant whether, to his knowledge,
bindingtariff information or bindingorig in information for
goods or materials identical or similar to those referred to
under points (d) or (f) have already been applied for or
issued in the Community;
(k) acceptance that the information supplied may be stored on a
public-access database of the Commission; however, apart
from Article 15 of the Code, the provisions governing the
protection of information in force in the Member States
shall apply.
4. Where, on receipt of the application, the customs authorities
consider that it does not contain all the particulars required to give an
informed opinion, the customs authorities shall ask the applicant to
supplythe required information. The time limits of three monthsand 150
daysreferredtoinArticle 7shallrunfromthemoment whenthecustoms
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 bindinginformation shall be
published in the ‘C’ series of the Official Journal of the European
Communities .
Article 7
1. Bindinginformation shall be notified to the applicant as soon as
possible.
(a) Tariff matters: if it has not been possible to notify bindingtariff
information totheapplicant withinthreemonthsofacceptance 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.!M101993R2454 — EN — 01.07.2000 — 003.001 — 8
2. Bindinginformation shall be notified by means of a form
conformingto the specimen shown at Annex 1 (bindingtariff
information) or Annex 1A (bindingorig in information). The notification
shallindicatewhatparticularswillbetreated asconfidential. Therightof
appeal referred to in Article 243 of the Code shall be mentioned.
Article 8
1. A copy of the application for bindingtariff information (Annex 1B),
a copyof the notification (copy No 2 of Annex1) and the facts (copy No
4 of the same Annex), or a copy of the bindingorig in information
notified and the facts, shall be transmitted to the Commission without
delay by the customs authorities of the Member State concerned. Such
transmission shall be effected by electronic means.
2. Where a Member State so requests, the Commission shall send it
without delay the particulars contained in the copy of the form and the
other relevant information. Such transmission shall be effected by
electronic means.
CHAPTER 3
Provisionsapplying inthe event of inconsistencies inbinding
information
Article 9
1. Where different bindinginformation exists:
— the Commission shall, on its own initiative or at the request of the
representativeofaMemberState,place theitemontheagendaofthe
Committee for discussion at the meetingto be held the following
month or, failingthat, the next meeting ,
— in accordance with the Committee procedure, the Commission shall
adopt a measure to ensure the uniform application of nomenclature
or origin rules, as applicable, as soon as possible and within six
months followingthe meetingreferred to in the first indent.
2. For the purpose of applyingparag raph 1, bindingorig in information
shall be deemed to be different whereit confers different origin on goods
which:
— fall under the same tariff headingand whose orig in was determined
in accordance with the same origin rules and,
— have been obtained usingthe same manufacturingprocess.
CHAPTER 4
Legal effect of bindinginformation
Article 10
1. Without prejudice to Articles 5 and 64 of the Code, binding
information may be invoked only by the holder.
2. (a) Tariff matters: the customs authorities may require the holder,
when fulfillingcustoms formalities, to inform the customs
authorities that he is in possession of bindingtariff information
in respect of the goods being cleared through customs.
(b) Origin matters: the authorities responsible for checking the
applicability of bindingorig in information may require the
holder, when completingany formalities, to inform the said
authorities that he is in possession of bindingorig in information
coveringthe g oods in respect of which the formalities are being
completed.!M10
!M18
!M101993R2454 — EN — 01.07.2000 — 003.001 — 9
3. The holder of bindinginformation may use it in respect of particular
goods only where it is established:
(a) tariff matters: to the satisfaction of the customs authorities that the
goods in question conform in all respects to those described in the
information presented;
(b) origin matters: to the satisfaction of the authorities referred to in
paragraph 2 (b) that the goods in question and the circumstances
determiningtheir orig in conform in all respect to those described in
the information presented.
4. The customs authorities (for bindingtariff information) or the
authorities referred to in paragraph 2 (b) (for bindingorigin information)
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
Bindingtariff information supplied by the customs authorities of a
Member State since 1 January 1991 shall become bindingon the
competent authorities of all the Member States under the same
conditions.
Article 12
1. On adoption of one of the acts or measures referred to in Article 12
(5) of the Code, the customs authorities shall take the necessary steps to
ensure that bindinginformation shall thenceforth be issued only in
conformity with the act or measure in question.
2. (a) For bindingtariff information, for the purposes of parag raph 1
above,thedatetobetaken intoconsideration shallbeasfollows:
— for the Regulations provided for in Article 12 (5) (a) (i) of
the Code concerningamendments to the customs nomen-
clature, the date of their applicability,
— for the Regulations provided for in Article 12 (5) (a) (i) of
the Code and establishingor affectingthe classification of
goods in the customs nomenclature, the date of their
publication in the ‘L’ series of the Official Journal of the
European Communities ,
— for the Regulations provided for in Article 12 (5) (a) (ii) of
the Code concerningamendments to the explanatory notes
to the combined nomenclature, the date of their publication
in the ‘C’ series of the Official Journal of the European
Communities ,
— for judgments of the Court of Justice of the European
Communities provided for in Article 12 (5) (a) (ii) of the
Code, the date of the judgment,
— for the measures provided for in Article 12 (5) (a) (ii) of the
Code concerningthe adoption of a classification opinion, or
amendments to the explanatory notes to the Harmonized
System Nomenclature by the World Customs Organization,
the date of the Commission communication in the ‘C’series
of theOfficial Journal of the European Communities .
(b) For bindingorig in information, for the purposes of parag raph 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 concerningthe determination of the orig in of
goodsand the rules provided for in Article 12 (5) (b) (ii), the
date of their applicability,
— for the measures provided for in Article 12 (5) (b) (ii) of the
Code concerningamendments to the explanatory notes and
opinions adopted at Community level, the date of their!M101993R2454 — EN — 01.07.2000 — 003.001 — 10
publication in the ‘C’ series of the Official Journal of the
European Communities ,
— for judgments of the Court of Justice of the European
Communities provided for in Article 12 (5) (b) (ii) of the
Code, the date of the judgment,
— for the measures provided for in Article 12 (5) (b) (ii) of the
Code concerningopinions on orig in or explanatory notes
adopted by the World Trade Organization, the date given in
the Commission communication in the ‘C’ series of the
Official Journal of the European Communities ,
— for the measures provided for in Article 12 (5) (b) (ii) of the
Code concerningthe Annex to the World Trade Org aniz-
ation’s Agreement on rules of origin and those adopted
under international agreements, the date of their applicabil-
ity.
3. The Commission shall communicate the dates of adoption of the
measures and acts referred to in this Article to the customs authorities as
soon as possible.
CHAPTER 5
Provisionsapplying inthe event ofexpiryof bindinginformation
Article 13
Where, pursuant to the second sentence of Article 12 (4) and Article 12
(5) of the Code, bindinginformation is void or ceases to be valid, the
customs authority which supplied it shall notify the Commission as soon
as possible
Article 14
1. When a holder of bindinginformation which has ceased to be valid
for reasons referred to in Article 12 (5) of the Code, wishes to make use
of the possibility of invokingsuch information duringa g iven period
pursuant to paragraph 6 of that Article, he shall notify the customs
authorities, providingany necessary supportingdocuments to enable a
check to be made that the relevant conditions have been satisfied.
2. In exceptional cases where the Commission, in accordance with the
second subparagraph of Article 12 (7) of the Code, adopts a measure
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 continuingto invoke bindingtariff information or binding
origin information have not been fulfilled, the customs authorities shall
notify the holder in writing.!M10
!M181993R2454 — EN — 01.07.2000 — 003.001 — 11
TITLE IV
ORIGINOFGOODS
CHAPTER 1
Non-preferential origin
Section 1
Workingorprocessingconferringorigin
Article 35
This chapter lays down, for textiles and textile articles fallingwithin
Section XI of the combined nomenclature, and for certain products other
than textiles and textile articles, theworkingor processingwhich shall be
regardedassatisfyingthecriteria laid downinArticle 24oftheCodeand
shall confer on the products concerned the origin of the country in which
they were carried out.
‘Country’ means either a third countryor the Community as appropriate.
Subsection 1
TextilesandtextilearticlesfallingwithinSectionXIofthecombined
nomenclature
Article 36
For textiles and textile articles fallingwithin Section XI of the combined
nomenclature, a complete process, as specified in Article 37, shall be
regarded as aworking or processing conferring origin in terms of Article
24 of the Code.
Article 37
Workingor processingas a result of which the products obtained receive
a classification under a headingof the combined nomenclature other
than those coveringthe various non-orig inatingmaterials used shall be
regarded as complete processes.
However, for products listed in Annex 10, only the specific processes
referred to in column 3 of that Annex in connection with each product
obtained shall be regarded as complete, whether or not they involve a
change of heading.
The method of applyingthe rules in Annex 10 is described in the
introductory notes in Annex 9.
Article 38
For the purposes of the precedingArticle, the followingshall in any
event be considered as insufficient workingor processingto confer the
status of originating products whether or not there is a change of
heading:
(a) operations to ensure the preservation of products in good condition
during transport and storage (ventilation, spreading out, drying,
removal of damaged parts and like operations);
(b) simple operations consistingof removal of dust, siftingor screening ,
sorting, classifying, matching (including the making-up of sets of
articles), washing, cutting up;
(c) (i) changes of packing and breaking-up and assembly of con-
signments;
(ii) simple placingin bag s, cases, boxes, fixingon cards or boards,
etc., and all other simple packingoperations;!B1993R2454 — EN — 01.07.2000 — 003.001 — 12
(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
ProductsotherthantextilesandtextilearticlesfallingwithinSection
XIofthecombinednomenclature
Article 39
In the case of products obtained which are listed in Annex 11, the
workingor processingreferred 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 applyingthe rules set out in Annex 11 is described in the
introductory notes in Annex 9.
Subsection 3
Commonprovisionsforallproducts
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 given
percentage of the ex-works price of the products obtained, such
percentage 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 be
ascertained,thefirstascertainablepricepaidforsuchmaterials inthe
country of processing,
— ‘ex-works price’ means the ex-works price of the product obtained
minus any internal taxes which are, or may be, repaid when such
product is exported,
— ‘value acquired as a result of assembly operations’ means the
increaseinvalueresultingfromtheassemblyitself,together withany
finishingand checkingoperations, and from the incorporation of any
parts originating in the country where the operations in question
were carried out, includingprofit and the g eneral costs borne in that
country as a result of the operations.
Section 2
Implementingprovisionsrelatingtospareparts
Article 41
1. Accessories, spare parts or tools delivered with any piece of
equipment, machine, apparatus or vehiclewhichformpartof itsstandard
equipment shall be deemed to have the same origin as that piece of
equipment, machine, apparatus or vehicle.!B
!M11993R2454 — EN — 01.07.2000 — 003.001 — 13
"M12.3Essential spare parts for use with any piece of equipment,
machine, apparatus or vehicle put into free circulation or previously
exported shall be deemed to have the same origin as that piece of
equipment, machine, apparatus or vehicle provided the conditions laid
down in this section are fulfilled.
Article 42
The presumption of origin referred to in the preceding Article shall be
accepted only:
— if this is necessary for importation into the country of destination,
— if the incorporation of the said essential spare parts in the piece of
equipment, machine, apparatus or vehicle concerned at the
production stage would not have prevented the piece of equipment,
machine, apparatus or vehicle from havingCommunityorigin 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
nomenclature;
(b) ‘essential spare parts’ means parts which are:
— components without which the proper operation of the goods
referred to in (a) which have been put into free circulation or
previously exported cannot be ensured, and
— characteristic of those goods, and
— intended for their normal maintenance andtoreplace partsofthe
same kind which are damaged or have become unserviceable.
Article 44
Where an application is presented to the competent authorities or
authorized agencies of the Member States for a certificate of origin for
essential spare parts within the meaningof Article 41, box 6 (Item
number, marks, numbers, number and kind of packages, description of
goods) of that certificate and the application relating thereto shall
include a declaration by the person concerned that the goods mentioned
therein are intended for the normal maintenance of a piece of equipment,
machine, apparatus or vehicle previously exported, together with the
exact particulars of the said piece of equipment, machine, apparatus or
vehicle.
Whenever possible, the person concerned shall also give the particulars
of the certificate of origin (issuing authority, number and date of
certificate) 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 provedfor their release for free circulation in the Community
by the production of a certificate of origin, the certificate shall include
the particulars referred to in Article 44.!B1993R2454 — EN — 01.07.2000 — 003.001 — 14
Article 46
In order to ensure application of the rules laid down in this section, the
competent authorities of the Member States may require additional
proof, in particular:
— production of the invoice or a copy of the invoice relatingto the
piece of equipment, machine, apparatus or vehicle put into free
circulation or previously exported,
— the contract or a copyof the contract or anyother document showing
that delivery is beingmade as part of the normal maintenance
service.
Section 3
Implementingprovisionsrelatingtocertificatesoforigin
Subsection 1
Provisionsrelatingtouniversalcertificatesoforigin
Article 47
When the origin of a product is or hasto be provedon importation by the
production of a certificate of origin, that certificate shall fulfil the
followingconditions:
(a) it shall be made out by a reliable authority or agency duly authorized
for that purpose by the country of issue;
(b) it shall contain all the particulars necessary for identifyingthe
product to which it relates, in particular:
— the number of packages, their nature, and the marks and
numbers they bear,
— the type of product,
— the gross and net weight of the product; these particulars may,
however, be replaced by others, such as the number or volume,
when the product is subject to appreciable changes in weight
duringcarriageorwhenitsweightcannotbeascertainedorwhen
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
conditions prescribed by Article 47 (a) and (b).
2. The certificates and the applications relatingto them shall be made
out on forms correspondingto the specimens in Annex 12.
3. Such certificates of origin shall certify that the goods originated in
the Community.
However, when the exigencies of export trade so require, they may
certify that the goods originated in a particular Member State.
If the conditions of Article 24 of the Code are fulfilled only as a result of
a series of operations or processes carried out in different Member
States, 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.!B1993R2454 — EN — 01.07.2000 — 003.001 — 15
Where the circumstances so warrant, in particular where the applicant
maintains aregular flowofexports,the Member States maydecide not to
require an application for each export operation, on condition that the
provisions concerningorig in 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 correspondingto 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 bewhite, free of mechanical pulp, dressed for writingpurposes and
weighatleast 64g/m2orbetween25and30g/m2whereair-mail paper is
used. It shall have a printed guilloche pattern background 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
oneormoreoftheofficial languagesoftheexportingMemberState. The
certificate of origin form shall be printed in one or more of the official
languages of the Community or, depending on the practice and
requirements of trade, in any other language.
3. Member States may reserve the right to print the certificate of origin
forms or may have them printed by approved printers. In the latter case,
each certificate must bear a reference to such approval. Each certificate
oforiginformmustbear thenameandaddressoftheprinteroramarkby
which the printer can be identified. It shall also bear a serial number,
either printed or stamped, by which it can be identified.
Article 51
The application form and the certificate of origin shall be completed in
typescript or by hand in block capitals, in an identical manner, in one of
the official languages of the Community or, depending on the practice
and requirements of trade, in any other languages.
Article 52
Each origin certificate referred toin Article 48 shall bear a serial number
by which it can be identified. The application for the certificate and 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. Such
additional particulars shall be kept to a strict minimum.
Each Member State shall inform the Commission of the provisions it
adopts in pursuance of the precedingparag raph. The Commission shall
immediately communicate this information to the other Member States.
Article 54
The competent authorities or authorized agencies of the Member States
which have issued certificates of origin shall retain the applications for a
minimum of two years.
However,applications mayalsobe retained in the form ofcopies thereof,
provided that these have the same probative value under the law of the
Member State concerned.!B1993R2454 — EN — 01.07.2000 — 003.001 — 16
Subsection 2
Specificprovisionsrelatingtocertificatesoforiginforcertain
agriculturalproductssubjecttospecialimportarrangements
Article 55
Articles 56 to 65 lay down the conditions for use of certificates of origin
relatingto ag ricultural products orig inatingin third countries for which
special non-preferential importarrangements havebeenestablished,inso
far as these arrangements refer to the following provisions.
(a)Certificates oforigin
Article 56
1. Certificates of origin relating to agricultural products originating in
third countries for which special non-preferential import arrangements
are established shall be made out on a form conformingto 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
issuingauthorities, if the products to which the certificates relate can be
considered as products originating in those countries within the meaning
of the rules in force in the Community.
3. Such certificates shall also certify all necessary information
provided for in the Community legislation governing the special import
arrangements 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 the
issuingauthorities.
Article 57
1. Certificates of origin drawn up in accordance with the provisions of
this subsection shall consist only of a single sheet identified by the word
‘original’ next to the title of the document.
If additional copies are necessary, they shall bear the designation ‘copy’
next to the title of the document.
2. The competent authorities in the Community shall accept as valid
only the original of the certificate of origin.
Article 58
1. The certificate of origin shall measure 210 × 297 mm; a tolerance of
up to plus 8 mm or minus 5 mm in the length may be allowed. The paper
used shall be white, not containingmechanical pulp, and shall weig h not
less than 40 g/m2. 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 official
languages of the Community.
Article 59
1. The certificate shall be completed in typescript or by means of a
mechanical data-processingsystem, or similar procedure.
2. Entries must not be erased or overwritten. Any changes shall be
made bycrossingout thewrongentryand ifnecessary addingthe correct
particulars. Such changes shall be initialled by the person making them
and endorsed by the issuingauthorities.!B1993R2454 — EN — 01.07.2000 — 003.001 — 17
Article 60
1. Box 5 of the certificates of origin issued in accordance with Articles
56 to 59 shall contain any additional particulars which may be required
for the implementation of the special import arrangements 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 nothingcan be added at a later stag e.
Article 61
Each certificate of origin shall bear a serial number, whether or not
printed,bywhich itcan beidentified,and shall bestamped bytheissuing
authority and signed by the person or persons empowered to do so.
The certificate shall be issued when the products to which it relates are
exported, and the issuingauthority shall keep a copy of each certificate
issued.
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 issuingauthorities may not issue retrospectively a certificate of
origin provided for in Articles 56 to 61 until they have checked that the
particulars in the exporter’s application correspond to those in the
relevant export file.
Certificates issued retrospectively shall bear one of the following:— expedido a posteriori ,
— udstedt efterfølgende,— Nachträglich ausgestellt,—Εκδ4omikronθέν 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.
in the ‘Remarks’ box.
(b)Administrative cooperation
Article 63
1. Where the special import arrangements for certain agricultural
products provide for the use of the certificate of origin laid down in
Articles 56 to 62, the entitlement to use such arrangements shall be
subject to the settingup 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 issuingauthorities for certificates of
origin together with specimens of the stamps used by the said
authorities,!B
!A1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 18
— the names and addresses of the government authorities to which
requests for the subsequent verification of origin certificates
provided for in Article 64 below should be sent.
The Commission shall transmit all the above information to the
competent authorities of the Member States.
2. Where the third countries in question fail to send the Commission
the information specified inparagraph1,the competent authorities inthe
Community shall refuse access entitlement to the special import
arrangements.
Article 64
1. Subsequent verification of the certificates of origin referred to in
Articles 56 to 62 shall be carried out at random and whenever reasonable
doubthasarisenastotheauthenticity ofthecertificate or theaccuracyof
the information it contains.
For origin matters the verification shall be carried out on the initiative of
the customs authorities.
Forthepurposesofagricultural rules,theverification maybecarriedout,
where appropriate, by other competent authorities.
2. For the purposes of paragraph 1, the competent authorities in the
Community shall return the certificate of origin or a copy thereof to the
governmental authority designated by the exporting country, giving,
where appropriate, the reasons ofform or substance for an enquiry. If the
invoice has been produced, the original or a copy thereof shall be
attached to the returned certificate. The authorities shall alsoprovide any
information that has been obtained suggesting that the particulars given
on the certificates are inaccurate or that the certificate is not authentic.
Should the customs authorities in the Community decide to suspend the
application of the special import arrangements concerned pending the
results of the verification they shall grant release of the products subject
to such precautions as they consider necessary.
Article 65
1. The results of subsequent verifications shall be communicated to the
competent authorities in the Community as soon as possible.
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 actually
give rise to application of the special importation arrangements
concerned.
2. If there is no reply within a maximum time limit of six months to
requests for subsequent verification, the competent authorities in the
Community shall definitively refuse to grant entitlement to the special
import arrangements.
CHAPTER 2
Preferential origin
Article 66
For the purposes of this Chapter:
(a) ‘manufacture’ means any kind of workingor processingincluding
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 beingmanufactured, even if it is
intended for later use in another manufacturingoperation;!B
!M181993R2454 — EN — 01.07.2000 — 003.001 — 19
(d) ‘goods’ means both materials and products;
(e) ‘customs value’ means the value as determined in accordance with
the1994Agreement onimplementation ofArticle VIIoftheGeneral
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
workingor processingis 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 is exported;
(g) ‘value of materials’ in the list in Annex 15 means the customs value
atthetime of importation ofthenon-originating materials used,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 meaningof Article 67(1) or in the beneficiary
republic within the meaningof Article 98(1). Where the 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
Harmonised 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 coveringtheir shipmentfromtheexporter tothe consig nee
or, in the absence of such document, by a single invoice.
Section 1
Generalisedsystemofpreferences
Subsection 1
Definitionoftheconceptoforiginatingproducts
Article 67
1. For the purposes of the provisions concerningg eneralised tariff
preferences granted by the Community to products originating in
developingcountries (hereinafter referred to as ‘beneficiary countries’),
the followingproducts shall be considered as orig inatingin a beneficiary
country:
(a) products wholly obtained in that country within the meaningof
Article 68;
(b) products obtained in that country in the manufacture of which
productsother than thosereferredtoin(a)are used,providedthat the
said products have undergone sufficient working or processing
within the meaningof Article 69.
2. For the purposes of this section, products originating in the
Community, within the meaningof parag raph 3, which are subject in a
beneficiary country to workingor processingg oingbeyond that
described in Article 70 shall be considered as originating in that
beneficiary country.
3. Paragraph 1 shall apply mutatis mutandis in order to establish the
origin of the products obtained in the Community.!M181993R2454 — EN — 01.07.2000 — 003.001 — 20
4. In so far as Norway and Switzerland grant generalised tariff
preferences to products originating in the beneficiary countries referred
to in paragraph 1 and apply a definition of the concept of origin
correspondingto that set out in this section, products orig inatingin the
Community, Norway or Switzerland which are subject in a beneficiary
country to workingor processingg oingbeyond 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 to the
rules of origin relative to the tariff preferences in question) which are
exported direct to the beneficiary country.
The provisions of the first subparagraph shall not apply to products
fallingwithin 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 to Community
products.
Article 68
1. The followingshall be considered as wholly obtained in a
beneficiary country or in the Community:
(a) mineral products extracted from its soil or from its seabed;(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by huntingor fishingconducted there;
(f) products of sea fishingand 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
materials;
(i) waste and scrap resultingfrom manufacturingoperations 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).
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 flagof 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 havingits head office
in that country or in one of those Member States, of which the
manager or managers, Chairman of the Board of Directors or of the
Supervisory Board, and the majority of the members of such boards
arenationals ofthat beneficiarycountryoroftheMember Statesand
of which, in addition, in the case of companies, at least half the
capital belongs to that beneficiary country or to the Member States!M181993R2454 — EN — 01.07.2000 — 003.001 — 21
or to public bodies or nationals of that beneficiary country 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 operatingon the hig h seas, includingfactory ships on which
the fish caught is worked or processed, shall be considered as part of the
territoryof the beneficiary countryor of the Member State towhich they
belong, provided that they satisfy the conditions set out in paragraph 2.
Article 69
For the purposesofArticle 67,productswhichare notwhollyobtained in
a beneficiary country or in the Community are considered to be
sufficientlyworked or processed whenthe conditions set out in the list in
Annex 15 are fulfilled.
Those conditions indicate, for all products covered by this section, the
workingor processingwhich must be carried out on non-orig inating
materials used in manufacturing, and apply only in relation to such
materials.
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
incorporated 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 workingor processingto confer the status of
originating products, whether or not the requirements of Article 69 are
satisfied:
(a) operations to ensure the preservation of products in good condition
during transport and storage (ventilation, spreading out, drying,
chilling, placing in salt, sulphur dioxide or other aqueous solutions,
removal of damaged parts, and like operations),
(b) simple operations consistingof removal of dust, siftingor screening ,
sorting, classifying, matching (including the making-up of sets of
articles), washing, painting, cutting up;
(c) (i) changes of packing and breaking-up and assembly of packages,
(ii) simple placingin bottles, flasks, bag s, cases, boxes, fixingon
cards or boards, etc., and all other simple packaging operations;
(d) affixing marks, labels and other like distinguishing signson products
or their packaging;
(e) simple mixingof products, whether or not of different kinds, where
one or more components of the mixture do not meet the conditions
laid down in this section to enable them to be considered as
originating in a beneficiary country or in the Community;
(f) simple assembly of parts to constitute a complete product;(g) acombination oftwoormoreoftheoperationsspecifiedin(a)to(f);(h) 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 when
determiningwhether the workingor processingunderg one by that
product is to be regarded as insufficient within the meaning of paragraph
1.!M181993R2454 — EN — 01.07.2000 — 003.001 — 22
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 determiningclassification usingthe nomenclature of the
Harmonised System.
Accordingly, it follows that:(a) when a product composed of a group or assembly of articles is
classified 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 headingof the Harmonised System, each
product must be taken individually when applyingthe provisions of
this section.
2. Where, undergeneral rule 5ofthe HarmonisedSystem, packaging is
included with the product for classification purposes, it shall be included
for the purposes of determiningorig in.
Article 71
1. By way of derogation from the provisions of Article 69, non-
originating materials may be used in the manufacture of a given product,
provided that their total value does not exceed 10 % of the ex-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 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 72
1. By way of derogation from Article 67, for the purposes of
determiningwhether a product manufactured in a beneficiary country
which is a member of a regional group originates therein with the
meaningof that Article, products orig inatingin any of the countries of
that regionalgroupandusedinfurther manufacture inanother countryof
the group shall be treated as if they originated in the country of further
manufacture (regional cumulation).
2. The country of origin of the final product shall be determined in
accordance with Article 72a.
3. Regional cumulation shall apply to four separate regional groups of
beneficiary countries benefitingfrom the g eneralised system of
preferences:
(a) the Association of South-East Asian Nations (ASEAN) (Brunei-
Darussalam, Cambodia(
1), Indonesia, Laos, Malaysia, Philippines,
Singapore, Thailand, Vietnam);
(b) the Central American Common Market (CACM) (Costa Rica,
Honduras, Guatemala, Nicaragua, Panama(2), El Salvador);
(c) the Andean Community (Bolivia, Colombia, Ecuador, Peru,
Venezuela);
(d) the South Asian Association for Regional Cooperation (SAARC)
(Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri
Lanka)(3).!M18
(1) With entry into force on 1.9.1999.
(2) With entry into force on 1.7.2000.
(3) The Commission shall publish, in the Official Journal of the European
Communities (C series) the date on which these countries fulfilled the
obligations laid down in Article 72b.1993R2454 — EN — 01.07.2000 — 003.001 — 23
4. The expression ‘regional group’shall be taken to mean the ASEAN,
the CACM, the Andean Community or the SAARC, as the case may be.
Article 72a
1. When goods originating in a country which is a member of a
regional group are worked or processed in another country of the same
regional group, they shall have the origin of the country of the regional
group where the 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 workingor processingcarried out there exceeds that set out in
Article 70 and, in the case of textile products, also those operations
referred 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 the regional
group which accounts for the highest customs value of the originating
products comingfrom other countries of the reg ional g roup.
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 countryof the same group to be used in further
workingor processing , or to be re-exported where no further workingor
processingtakes place, shall be established by a certificate of orig in
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 exported from a
country of a regional group to the Community, shall be established by a
certificate of origin Form A issued or an invoice declaration made out in
that country on the basis of a certificate of origin Form A issued
accordingto the provisions of parag raph 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 workingor
processingaccordingto parag raph 4, the country of manufacture;
— in the case of products exported after further workingor 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 provide the
administrative cooperation necessary both to the Community and to
the other countries of the regional group in order to ensure the
correct issue of certificates of origin Form A and the verification of
certificates of origin Form A and invoice declarations.
This undertakingshall be transmitted to the Commission throug h the
Secretariat of the regional group.
The Secretariats are as follows:— the ASEAN General Secretariat,— Secretaría de Integración Económica Centroamericana (SIECA),— the Junta del Acuerdo de Cartagena,!M181993R2454 — EN — 01.07.2000 — 003.001 — 24
— the SAARC Secretariat,
as the case may be.
2. The Commission shall inform the Member States when the
conditions set out in paragraph 1 have been satisfied, in the case of
each regional group.
3. Article 78(1)(b) shall not apply to products originating in any of the
countries of the regional group when they pass through the territory of
any of the other countries of the regional group, whether or not further
workingor processingtake place there.
Article 73
Accessories, spare parts and tools dispatched with a piece of equipment,
machine, apparatus or vehicle which are part of the normal equipment
and included in the price thereof or which are not separately invoiced,
shall be regarded as onewith 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 originating
products. Nevertheless, when a set is composed of originating and
non-originating products, the set as a whole shall be regarded as
originating, provided that the value of the non-originating products does
not exceed 15 % of the ex-works price of the set.
Article 75
In order to determinewhether 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 benefitingfrom the
generalised 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 Regu-
lations and the ECSC Decision concerningthe application of g eneralised
tariffpreferences. Forthispurpose,thecountryconcernedshallsubmitto
the Community a request for a derogation together with the reasons for
the request in accordance with paragraph 3.
2. The examination of requests shall, in particular, take into account:(a) cases where the application of existingrules of orig in 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 inanindustrycould bedeterred bytherulesoforigin and
where a derogation encouraging implementation of the investment
programme would enable the rules to be satisfied by stages;
(c) theeconomic andsocial impact ofthe decision tobetaken especially
in respect of employment in the beneficiary countries and the
Community.!M181993R2454 — EN — 01.07.2000 — 003.001 — 25
3. In order to facilitate the examination of requests for derogation, the
country makingthe request shall furnish in support of its request the
fullest possible information, coveringin particular the points listed
below:
— description of the finished product,
— nature and quantity of materials originating in a third country,
— manufacturingprocess,— value added,— the number of employees in the enterprise concerned,
— the anticipated volume of the exports to the Community,
— other possible sources of supply for raw materials,— reasons for the duration requested,— other observations.
4. The Commission shall present the derogation-request to the
Committee. It shall be decided on accordingto the procedure laid down
in Article 249 of the Code.
5. Where useismade ofaderogation, thefollowingphrasemustappear
in box4 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 prolongations.
Article 77
The conditions set out in this section for acquiringorig inatingstatus
must continue to be fulfilled at all times in the beneficiary country or in
the Community.
If originating productsexported from the beneficiarycountryorfromthe
Community to another country are returned, they must be considered as
non-originating unless it can be demonstrated to the satisfaction of the
competent authorities that:
— theproductsreturnedare thesame asthosewhichwereexported,and— they have not undergone any operations beyond that necessary to
preserve them in good condition while in that countryor while being
exported.
Article 78
1. The followingshall be considered as transported direct from the
beneficiary country to the Community or from the Community to the
beneficiary country:
(a) products transported without passingthroug h the territory of any
other country,exceptinthe caseoftheterritoryofanother countryof
the same regional group where Article 72 is applied;
(b) productsconstituting onesingleconsignmenttransportedthroughthe
territory of countries other than the beneficiary country or the
Community, with, should the occasion arise, trans-shipment or
temporarywarehousinginthosecountries,providedthattheproducts
remain under the surveillance of the customs authorities in the
country of transit or of warehousingand do not underg o 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 or
to the beneficiary country, provided that the products remain under
the surveillance ofthe customsauthorities ofthe countryoftransit or
of warehousing and do not undergo operations other than unloading,!M181993R2454 — EN — 01.07.2000 — 003.001 — 26
reloading or any operation designed to preserve them in good
condition;
(d) products which are transported by pipeline without interruption
across a territoryother than that of the exportingbeneficiary country
or of the Community.
2. Evidence that the conditions specified inparagraph1(b)and(c) have
been fulfilled shall be supplied to the competent customs authorities 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,— statingthe dates of unloadingand reloadingof the products and,
where applicable, the names of the ships, or the other means of
transport used, and
— certifyingthe conditions under which the products remained in
the country of transit;
(c) or, failingthese, any substantiatingdocuments.
Article 79
1. Originating products sent from a beneficiary country for exhibition
in another country and sold after the exhibition for importation into 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 entitlingthem to be recog nised as
originating in the beneficiary country and provided that it is shown to
the 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 and
has exhibited them there;
(b) theproductshavebeen soldorotherwise disposedofbythat exporter
to a person in the Community;
(c) the products have been consigned during the exhibition or
immediately thereafter to the Community in the state in which they
were sent for exhibition;
(d) the productshavenot,since theywere consigned forexhibition, been
used for any purpose other than demonstration at the exhibition.
2. A certificate of origin Form A shall be submitted to the Community
customs authorities in the normal manner. The name and address of the
exhibition must be indicated thereon. Where necessary, additional
documentary evidence of the nature of the products and the conditions
under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts
exhibition, fair or similar public show or display which is not organized
for private purposes in shopsor businesspremiseswith aviewto the sale
offoreignproducts,andduringwhich theproductsremain undercustoms
control.!M181993R2454 — EN — 01.07.2000 — 003.001 — 27
Subsection 2
Proofoforigin
Article 80
Products originating in the beneficiary country shall benefit from the
"C6tariff preferences 3referred 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 anyother commercial document which describes the
products concerned in sufficient detail to enable them to be
identified (hereinafter referred to as the ‘invoice declaration’).
(a)CERTIFICATE OFORIGINFORMA
Article 81
1. Originating products within the meaning of this section shall be
eligible, on importation into the Community, to benefit from the tariff
preferences referred to in Article 67, provided that they have been
transported directly within the meaningof Article 78, on submission of a
certificate oforiginFormA,issuedbythecustomsauthorities orbyother
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 allowingthe customs authorities of
Member States to verify the authenticity of the document or the
accuracy of the information regarding the true origin of the products
in question.
2. A certificate of origin Form A may be issued only where it can serve
as the documentary evidence required for the 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 supportingdocuments provingthat the
products 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 exported can
be considered as products originating in that country within the meaning
ofSubsection 1.Thecertificate shall bemade availabletothe exporteras
soon as the export has taken place or is ensured.
6. For the purposes of verifyingwhether the conditions set out in
paragraph 5havebeen met, the competent governmental authorities shall
have the right to call for any documentary evidence or to carry out 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 and
applications are duly completed.
8. The completion of box 2 of the certificate of origin Form A shall be
optional. Box 12 shall be duly completed by indicating‘European
Community’ or one of the Member States.!M181993R2454 — EN — 01.07.2000 — 003.001 — 28
9. The date of issue of the certificate of origin Form A shall be
indicated in box 11. The signature to be entered in that box, which is
reserved for the competent governmental authorities issuing the
certificate, shall be handwritten.
Article 82
Where, at the request of the importer and on the conditions laid down by
the customs authorities of the importingcountry, dismantled or
non-assembled products within the meaningof g eneral rule 2(a) of the
Harmonised System and fallingwithin Section XVI or XVII or heading
No7308or9406ofthe HarmonisedSystemare imported byinstalments,
a single proof of origin for such products shall be submitted to the
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 concerningthe tariff
preferences referred to in Article 67, it shall be the responsibility of
the competent governmental authorities of the exporting country to take
any steps necessary to verify the origin of the products and to check the
other statements on the certificate.
Article 84
Proofs of origin shall be submitted to the customs authorities of the
Member States of importation in accordance with the procedures laid
down in Article 62 of the Code. The said authorities may require a
translation of a proof of origin and may also require the import
declaration to be accompanied by a statement from the importer to the
effect that the products meet the conditions required for the application
of this section.
Article 85
1. Bywayofderogation from Article 81(5),acertificate oforigin Form
A may exceptionally be issued after exportation of the products towhich
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 Awas issued but was not
accepted at importation for technical reasons.
2. The competent governmental authorities may issue a certificate
retrospectively only after verifyingthat the information supplied in the
exporter’s application agrees with that in the corresponding export file
and that a certificate of origin Form A satisfying the provisions of this
section was not issued when the products in question were exported.
3. Box 4 of certificates of origin Form A issued retrospectively must
contain the endorsement ‘Issued retrospectively’ or ‘Délivré a pos-
teriori’.
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 basis of
the export documents in their possession. Box 4 of a duplicate Form A
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.!M181993R2454 — EN — 01.07.2000 — 003.001 — 29
Article 87
1. When originating products are placed under the control of a customs
office in the Community, it shall be possible to replace the original proof
of origin by one or more certificates of origin Form A for the purpose of
sendingall or some of these products elsewhere within the Community
or to Switzerland or Norway. The replacement 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 origin for the
productstowhich it refers. The replacement certificate shallbe made out
on the basis of a written request by the re-exporter.
3. The top right-hand box of the replacement certificate shall indicate
the name of the intermediary country where it is issued.
Box 4 shall contain the words ‘Replacement certificate’ or "C6‘Cer-
tificat de remplacement’, 3as 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.
"C6All particulars of 3the re-exported products appearingon the
original certificate shall be transferred to boxes 3 to 9.
"C6References to the 3re-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 the
issueofthe replacement certificate. The particulars inbox12concerning
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 be responsible for
the accuracy of the particulars entered on the original certificate.
4. The customs office which is requested to perform the operation
referred to in paragraph 1 should note on the original certificate the
weights, numbers and nature of the products forwarded and indicate
thereon the serial numbers of the correspondingreplacement certificate
orcertificates. Itshallkeeptheoriginalcertificate foratleastthreeyears.
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 with
the provisions of Article 76, the procedure laid down in this Article shall
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 preferences
referred to in Article 67 on production of a replacement certificate of
origin Form A issued by the customs authorities of Norway or
Switzerland on the basis of a certificate of origin Form A issued by
the competent 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 the Community by
allowingitscustomsauthorities toverifythe authenticity andaccuracyof
thecertificates issued.Theverification procedure laiddowninArticle 94
shall apply mutatis mutandis . The time limit laid down in Article 94(3)
shall be extended to eight months.!M181993R2454 — EN — 01.07.2000 — 003.001 — 30
(b)INVOICEDECLARATION
Article 89
1. The invoice declaration may be made out:
(a) by an approved Community exporter within the meaningof Article
90, 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 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 makingout 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
documents provingthe orig inatingstatus of the products concerned as
well as 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
deliverynoteoranyothercommercial document, thedeclaration, 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 the meaningof
Article 90shall not berequired tosignsuchdeclarations providedthat he
gives the customs authorities a written undertaking that he accepts full
responsibilityforanyinvoicedeclaration whichidentifieshimasif ithad
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 followingspecial conditions:
(a) one invoice declaration shall be made out for each consignment;(b) if the goods contained in the consignment have already been subject
toverification in the exportingcountry by reference to the definition
of ‘originating products’, the exporter may refer to this check in the
invoice declaration.
The provisions of the first subparagraph shall not exempt exporters from
complyingwith any other formalities required under customs or postal
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 within the
meaningof Article 67(2), and who offers, to the satisfaction of the
customs authorities, all guarantees necessary to verify the originating
status of the products as well as the fulfilment of the other requirements
of this section, to make out invoice declarations, irrespective of thevalue
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
"C6to the approved exporter
3a 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.!M181993R2454 — EN — 01.07.2000 — 003.001 — 31
5. The customs authorities may withdraw the authorisation at any time.
They shall do so where the approved exporter no longer offers the
guarantees referred to in paragraph 1, does not fulfil the conditions
referred to in paragraph 2 or otherwise makes improper use of the
authorisation.
Article 90a
1. Evidence of the originating status of Community products within the
meaningof Article 67(2) shall be furnished by either:
(a) the production of "C6a movement certificate EUR.1 3,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 concerningthe issue, use and
subsequent verification of certificates of origin Form A shall apply
mutatis mutandis to"C6movement certificates EUR.1 3and, with
the exception of the provisions concerningtheir issue, to invoice
declarations.
Article 90b
1. A proof of origin shall be valid for 10 months from the date of issue
in the exportingcountry, and shall be submitted within the said period to
the customs authorities of the importingcountry.
2. Proofsoforiginwhicharesubmitted tothecustomsauthorities ofthe
importingcountry after the final date for presentation specified in
paragraph 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
importingcountry my accept the proofs of orig in where the products
have been submitted before the said final date.
4. At the request of the importer and havingreg ard to the conditions
laid down by the customs authorities of the importingMember State, a
single 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 exportingcountry 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
determined 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 be admitted
as originating products benefiting from the tariff preferences referred to
in Article 67 without requiringthe presentation of a certificate of orig in!M181993R2454 — EN — 01.07.2000 — 003.001 — 32
Form A or an invoice declaration, provided that such products are not
imported by way of trade and have been declared as meetingthe
conditions required for the application of this section and where 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 shall not be
considered as imports by way of trade if it is evident from the nature and
quantity of the products that no commercial purpose is in view.
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 products
forming part of travellers’ personal luggage.
Article 91
1. When Article 67(2), (3) or (4) applies, the competent governmental
authorities of the beneficiary country called on to issue a certificate of
origin Form A for products in the manufacture of which materials
originating in the Community, Norway or Switzerland are used shall rely
on the"C6movement certificate EUR.1 3or, 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’, ‘Norway
cumulation’, ‘Switzerland cumulation’, or ‘Cumul CE’, ‘Cumul
Norvège’, ‘Cumul Suisse’.
Article 92
The discoveryofslight discrepancies between the statements made in the
certificate of origin Form A, in the "C6movement certificate EUR.1
3or in an invoice declaration, and those made in the documents
submitted to the customs office for the purpose of carryingout the
formalities for importingthe 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 typingerrors on a certificate of orig in
Form A, "C6a movement certificate EUR.1 3or an invoice
declaration should not cause this document to be rejected if these errors
are not such as to create doubts concerningthe correctness of the
statements made in that document.
Subsection 3
Methodsofadministrativecooperation
Article 93
1. The beneficiary countries shall inform the Commission of the names
and addresses of the governmental authorities situated in their territory
which are empowered to issue certificates of origin Form A, together
with specimen impressions of the stamps used by those authorities, and
the names and addresses of the relevant governmental authorities
responsible for the control of the certificates of origin Form A and the
invoicedeclarations. Thestampsshall bevalidasfromthedate ofreceipt
bythe Commission ofthe specimens. The Commissionshall forward this
information to the customs authorities ofthe Member States. When these
communications are made within the framework of an amendment of
previous communications, the Commission shall indicate the date of
entry into use of those new stamps accordingto the instructions g iven by
the competent governmental authorities of the beneficiary countries.
This information is for official use; however, when goods are to be
released for free circulation, the customs authorities in question may
allow the importer or his duly authorised representative to consult the
specimen impressions of the stamps mentioned in this paragraph.!M181993R2454 — EN — 01.07.2000 — 003.001 — 33
2. The Commission shall publish, in the Official Journal of the
European Communities ( ‘ C ’s e r i e s ) ,t h ed a t eo nw h i c ht h en e w
beneficiary countries referred to in Article 97 met the obligations set
out in paragraph 1.
3. The Commission shall send, to the beneficiary countries, specimen
impressionsofthe stamps usedbythecustomsauthorities oftheMember
States for the issue of "C6movement certificates EUR.1 3.
Article 93a
For the purposes of the provisions concerningthe tariff preferences
referred to in Article 67, every beneficiary country shall comply or
ensure compliance with the rules concerningthe orig in of the products,
the completion and issue of certificates of origin Form A, the conditions
for the use of invoice declarations and those concerningmethods of
administrative cooperation.
Article 94
1. Subsequentverifications ofcertificates oforigin FormAand invoice
declarations shall be carried out at random or whenever the customs
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 this section.
2. For the purposes of implementingthe provisions of parag raph 1, the
customs authorities in the Community shall return the certificate of
origin Form A and the invoice, if it has been submitted, the invoice
declaration, or a copy of these documents, to the competent govern-
mental authorities in the exporting beneficiary country giving, where
appropriate, the reasons for the enquiry. Any documents and information
obtained suggesting that the information given on the proof of origin is
incorrect shall be forwarded in support of the request for verification.
If the said authorities decide to suspend the granting of the tariff
preferences referred to in Article 67 while awaitingthe 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
withinamaximum ofsixmonths.Theresultsshallbesuchastoestablish
whether the proof of origin in question applies to the products actually
exported and whether these products can be considered as products
originating in the beneficiary country or in the Community.
4. Inthe case ofcertificates oforiginFormAissuedinaccordancewith
Article 91,thereplyshallinclude acopy(copies)ofthe "C6movement
certificate(s) EUR.1 3or, 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
sufficient information to determine the authenticity of the document in
question or the real origin of the products, a second communication shall
be"C6sent to 3the competent authorities. If after the second
communication the results of the verification are not communicated to
the requestingauthorities within four months, or if these results do not
allow the authenticity of the document in question or the real origin of
the products to be determined, the requestingauthorities shall, except in
exceptional circumstances, refuse entitlement to the tariff preferences.
The provisions of the first subparagraph shall apply between the
countries of the same regional group for the purposes of the subsequent
verification of the certificates of origin Form A issued in accordance
with this section.!M181993R2454 — EN — 01.07.2000 — 003.001 — 34
6. Where the verification procedure or any other available information
appears to indicate that the provisions of this section are being
contravened,the exportingbeneficiarycountryshall,on itsowninitiative
or at the request of the Community, carry out appropriate inquiries or
arrange for such inquiries to be carried out with due urgency to identify
and prevent such contraventions. For this purpose, the Community 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
documents referringto them, shall be kept for at least three years by the
competent governmental authorities ofthe exportingbeneficiarycountry.
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 them to
certain products originating in developing countries, apply provisions
similar to those of the Community.
The Commission shall inform the Member States’ customs authorities of
the adoption by Norway and Switzerland of such provisions and shall
notify them of the date from which the provisions of Article 78(1)(c) and
Article 88, and the similar provisions adopted by Norway and
Switzerland, are applied.
These provisions shall apply on condition that the Community, Norway
and Switzerland have concluded an agreement stating, among other
things, that they shall provide each other with the necessary mutual
assistance in matters of administrative cooperation.
Subsection 4
CeutaandMelilla
Article 96
1. The term‘Community’ usedin thissection shall not coverCeuta and
Melilla. The term ‘products originating in the Community’ shall not
cover products originating in Ceuta and Melilla.
2. This Section shall apply mutatis mutandis in determiningwhether
products may be regarded as originating in the exporting beneficiary
country benefitingfrom the g eneralised system of preferences when
imported into Ceuta and Melilla or as originating in Ceuta and Melilla.
3. Ceuta and Melilla shall be regarded as a single territory.4. The provisions of this section concerningthe 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
Finalprovision
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
Regulations or the ECSC Decision, goods originating in that country or
territory may benefit from the generalised system of preferences on
condition that they were exported from the beneficiary country or
territory on or after the date referred to in Article 93(2).!M181993R2454 — EN — 01.07.2000 — 003.001 — 35
Section 2
RepublicsofAlbania,BosniaandHerzegovina,andCroatia;former
YugoslavRepublicofMacedonia(forcertainwines),Republicof
Slovenia(forcertainwines)
Subsection 1
Definitionoftheconceptoforiginatingproducts
Article 98
1. For the purposes of the provisions concerningtariff preferences
granted by the Community to certain products originating in the
Republics of Albania, Bosnia and Herzegovina, and Croatia, in the
former Yugoslav Republic of Macedonia (for certain wines) and in the
Republic of Slovenia (for certain wines) (hereinafter referred to as
‘beneficiary republics’), the followingproducts shall be considered as
originating in a beneficiary republic:
(a) products wholly obtained in that beneficiary republic with the
meaningof Article 99;
(b) products obtained in that beneficiary republic, 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
processingwithin the meaningof Article 100.
2. For the purposes of this section, products originating in the
Community, within the meaningof parag raph 3, which are subject in a
beneficiary republic to workingor processingg oingbeyond that
described in Article 101 shall be considered as originating in that
beneficiary republic.
3. Paragraph1shallapply mutatismutandis inestablishingtheoriginof
the products obtained in the Community.
Article 99
1. The followingshall be considered as wholly obtained in a
beneficiary republic or in the Community:
(a) mineral products extracted "C6from its soil or 3from 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 huntingor fishingconducted there;
(f) productsofsea-fishingandother productstaken fromthe seaoutside
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
materials;
(i) waste and scrap resultingfrom manufacturingoperations 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).!M181993R2454 — EN — 01.07.2000 — 003.001 — 36
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 republic or in a
Member State,
— which sail under the flagof a beneficiary republic or of a Member
State,
— which are owned to the extent of at least 50 % by nationals of the
beneficiary republic or of Member States or by a company with its
head office in that republic or in one of the Member States, of which
the manager or managers, Chairman of the Board of Directors or of
the Supervisory Board, and the majority of the members of such
boards are nationals of that beneficiary republic or of the Member
States and of which, in addition, in the case of companies, at least
halfthe capital belongstothat beneficiaryrepublicor totheMember
States or to public bodies or nationals of that beneficiary republic or
of the Member States,
— of which the master and officers are nationals of the beneficiary
Republic or of the Member States, and
— of which at least 75 % of the crew are nationals of the beneficiary
republic or of the Member States.
3. The terms ‘beneficiary republic’ and ‘Community’shall also cover
the territorial waters of that republic or of the Member States.
4. Vessels operatingon the hig h seas, includingfactory ships on which
the fish caught is worked or processed, shall be considered as part of the
territoryofthebeneficiaryrepublicoroftheMember Statetowhichthey
belong, provided that they satisfy the conditions set out in paragraph 2.
Article 100
For the purposesofArticle 98,productswhichare notwhollyobtained in
a beneficiary republic or in the Community are considered to be
sufficientlyworked or processed whenthe conditions set out in the list in
Annex 15 are fulfilled.
Those conditions indicate, for all products covered by this section, the
workingor processingwhich must be carried out on non-orig inating
materials used in manufacturingand apply only in relation to such
materials.
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
incorporated 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 workingor processingto confer the status of
originating products, whether or not the requirements of Article 100 are
satisfied:
(a) operations to ensure the preservation of products in good condition
during transport and storage (ventilation, spreading-out, drying,
chilling, placing in salt, sulphur dioxide or other aqueous solutions,
removal of damaged parts, and like operations);
(b) simple operations consistingof removal of dust, siftingor screening ,
sorting, classifying, matching (including the making-up of sets of
articles), washing, painting, cutting up;
(c) (i) changes of packing and breaking-up and assembly of packages,
(ii) simple placingin bottles, flasks, bag s, cases, boxes, fixingon
cards or boards, etc., and all other simple packaging operations;!M181993R2454 — EN — 01.07.2000 — 003.001 — 37
(d) affixing marks, labels and other like distinguishing signson products
or their packaging;
(e) simple mixingof products, whether or not of different kinds, where
one or more components of the mixture do not meet the conditions
laid down in this section to enable them to be considered as
originating in a beneficiary republic or in the Community;
(f) simple assembly of parts to constitute a complete product;(g) acombination oftwoormoreoftheoperationsspecifiedin(a)to(f);(h) slaughter of animals.2. All the operations carried out in either a beneficiary republic or the
Community on a given product shall be considered together when
determiningwhether the workingor processingunderg one by that
product is to be regarded as insufficient within the 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 determiningclassification usingthe nomenclature of the
Harmonised System.
Accordingly, it follows that:(a) when a product composed of a group or assembly of articles is
classified 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 headingof the Harmonised System, each
product must be taken individually when applyingthe provisions of
this Section.
2. Where, undergeneral rule 5ofthe HarmonisedSystem, packaging is
included with the product for classification purposes, it shall be included
for the purposes of determiningorig in.
Article 102
1. By way of derogation from the provisions of Article 100,
non-originating materials may be used in the manufacture of a given
product, 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 equipment,
machine, apparatus or vehicle which are part of the normal equipment
and included in the price thereof or which are
"C6not separately
invoiced, shall be regarded 3as 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 "C6component products are
originating products 3. Nevertheless, when a set is composed of
originating and non-originating products, the set as a whole shall be
regarded as originating provided that the value of the non-originating
products does not exceed 15 % of the ex-works price of the set.!M181993R2454 — EN — 01.07.2000 — 003.001 — 38
Article 105
In order to determinewhether a product is an originating product, it shall
not be necessary to determine the origin of the following which might be
used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;(c) machines and tools;(d) goods which do not enter, and which are not intended to enter, into
the final composition of the product.
Article 106
The conditions set out in this section for acquiringorig inatingstatus
must continue to be fulfilled at all times in the beneficiary republic or in
the Community.
If originating products exported from the beneficiary republic or from
the Community to another country are returned, they shall be considered
as non-originating unless it can be demonstrated to the satisfaction of the
competent authorities that:
— theproductsreturnedare thesame asthosewhichwereexported,and
— they have not undergone any operation beyond that necessary to
preserve them in good condition while in that countryor while being
exported.
Article 107
1. The followingshall be considered as transported directly from the
beneficiary republic to the Community or from the Community to the
beneficiary republic:
(a) products transported without passingthroug h the territory of any
other country;
(b) productsconstituting onesingleconsignmenttransportedthroughthe
territory of countries other than the beneficiary republic or the
Community, with, should the occasion arise, trans-shipment or
temporarywarehousinginthosecountries,providedthattheproducts
remain under the surveillance of the customs authorities in the
country of transit or of warehousingand do not underg o operations
other than unloading, reloading or any operation designed to
preserve them in good condition;
(c) products which are transported by pipeline without interruption
across a territory other than that of the exportingbeneficiary
republic 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 production
of:
(a) a single transport document covering the passage from the exporting
country through the country of transit;
"C6or3
(b) a certificate issued by the customs authorities of the country of
transit:
— giving an exact description of the products,— statingthe dates of unloadingand reloadingof the products and,
where applicable, the names of the ships, or the other means of
transport used, and
— certifyingthe conditions under which the products remained in
the country of transit;
(c) or, failingthese, any substantiatingdocuments.!M181993R2454 — EN — 01.07.2000 — 003.001 — 39
Article 108
1. Originating products, sent from a beneficiary republic for exhibition
in another country and sold after the exhibition 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 as originating in that beneficiary
republic andprovided that itisshowntothe satisfaction ofthe competent
Community customs authorities that:
(a) an exporter hasconsigned the products from the beneficiary republic
directly to the country in which the exhibition is held and has
exhibited them there;
(b) theproductshavebeen soldorotherwise disposedofbythat exporter
to a person in the Community;
(c) the products have been consigned during the exhibition or
immediately thereafter to the Community in the state in which they
were sent for exhibition;
(d) the productshavenot,since theywere consigned forexhibition, been
used for any purpose other than demonstration at the exhibition.
2."C6A movement certificate EUR.1 3shall be submitted to the
Community customs authorities in the normal manner. The name and
address of the exhibition must be indicated thereon. Where necessary,
additional documentary evidence of the nature of the products and the
conditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts
exhibition, fair or similar public show or display which is not organised
for private purposes in shopsor businesspremiseswith aviewto the sale
offoreignproducts,andduringwhich theproductsremain undercustoms
control.
Subsection 2
Proofoforigin
Article 109
Products originating in the beneficiary republic shall benefit from the
tariff preferences referred to in Article 98, on submission of either:
(a)"C6a movement certificate EUR.1 3, 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, a
delivery note or anyother commercial document which describes the
products concerned in sufficient detail to enable them to be
identified (hereinafter referred to as the ‘inovice declaration’).
(a)"C6MOVEMENTCERTIFICATE EUR.1 3
Article 110
1. Originating products within the meaning of this section shall be
eligible, on importation into the Community, to benefit from the tariff
preferencesreferredtoinArticle 98,providedtheyhavebeentransported
directly with the meaningof Article 107, on submission of "C6a
movement certificate EUR.1 3issued by the customs or other
competent governmental authorities of Albania, Bosnia and Herze-
govina, Croatia, the former Yugoslav Republic of Macedonia or
Slovenia, on condition that those beneficiary republics:
— have communicated to the Commission the information required by
Article 121, and
— assist the Community by allowingthe customs authorities of
Member States to verify the authenticity of the document or the!M181993R2454 — EN — 01.07.2000 — 003.001 — 40
accuracy of the information regarding the true origin of the products
in question.
2."C6A movement certificate EUR.1 3may be issued only where
it can serve as the documentaryevidence required for the purposesof the
tariff preferences "C6referred to in 3Article 98.
3."C6A movement certificate EUR.1 3shall 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 Annex21,whichshall be completed in accordance with the provisions
of this subsection.
Applications for "C6movement certificates EUR.1 3shall be kept
for at least three years by the competent authorities of the exporting
beneficiary republic or Member State.
4. The exporter or his authorised representative shall submit with his
application any appropriate supportingdocuments provingthat the
products to be exported qualify for the issue of "C6a movement
certificate EUR.1 3.
The exporter shall undertake to submit, at the request of the competent
authorities, any supplementary evidence they may require for the
purpose of establishingthe correctness of the orig inatingstatus 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
authorities on the circumstances in which the products were obtained.
5. The "C6movement certificate EUR.1 3shall be issued by the
competent governmental authorities of the beneficiary republics or by
the customs authorities of the exportingMember State, if the products to
be exported can be considered as originating products within the
meaningof this section.
6. Since the "C6movement certificate EUR.1 3constitutes the
documentary evidence for the application of the preferential arrange-
ments set out in Article 98, it shall be the responsibility of the competent
governmental authorities of the beneficiary republic or of the customs
authorities of the exportingMember State to take any steps necessary to
verify the origin of the products and to check the other statements on the
certificate.
7. For the purpose of verifyingwhether the conditions set out in
paragraph 5 have been met, the competent governmental authorities of
the beneficiary republic or the customs authorities of the exporting
member State shall have the right to call for any documentary evidence
or to carry out any check which they consider appropriate.
8. It shall be the responsibility of the competent governmental
authorities of the beneficiary republic or of the customs authorities of
the exportingMember State to ensure that the forms referred to in
paragraph 1 are duly completed.
9. The date of issueof the "C6movement certificate EUR.1 3shall
be indicated in that part of the certificate reserved for the customs
authorities.
10."C6A movement certificate EUR.1 3shall be issued by the
competent authorities of the beneficiary republic or by the customs
authorities of the exportingMember State when the products 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 importingcountry, dismantled or
non-assembled products within the meaningof g eneral rule 2(a) of the
Harmonised System and fallingwithin Section XVI or XVII or within
headingNo 7308 or 9406 of the Harmonised System are imported by
instalments, a single proof of origin for such products shall be submitted
to the customs authorities on importation of the first instalment.!M181993R2454 — EN — 01.07.2000 — 003.001 — 41
Article 112
Proofs of origin shall be submitted to the customs authorities of the
Member State of importation in accordance with the procedures laid
down in Article 62 of the Code. The said authorities may require a
translation of a proof of origin and may also require the import
declaration to be accompanied by a statement from the importer to the
effect that the products meet the conditions required for the application
of this section.
Article 113
1. By way of derogation from Article 110(10), "C6a movement
certificate EUR.1 3may 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) itisdemonstrated tothe satisfaction ofthe competent authorities that
"C6a movement certificate EUR.1 3was issued but was not
accepted at importation for technical reasons.
2. The competent authorities may issue "C6a movement certificate
EUR.13retrospectively only after verifyingthat the information
supplied in the exporter’s application agrees with that in the
correspondingexport file and that "C6a movement certificate EUR.1
3satisfyingthe provisions of this section was not issued when the
products in question were exported.
3."C6Movement certificates EUR.1 3issued retrospectively shall
be endorsed with one of the followingphrases:
— ‘EXPEDIDO A POSTERIORI ’,
— ‘UDSTEDT EFTERFØLGENDE’,
— ‘NACHTRÄGLICH AUSGESTELLT’,
—‘ΕΚ∆4OmikronΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ ’,
— ‘ISSUED RETROSPECTIVELY’,
— ‘DÉLIVRÉ A POSTERIORI’,
— ‘RILASCIATO A POSTERIORI’,
— ‘AFGEGEVEN A POSTERIORI’,
— ‘EMITIDO A POSTERIORI ’,
— ‘ANNETTU JÄLKIKÄTEEN’,— ‘UTFÄRDAT I EFTERHAND’.
4. The endorsement referred to in paragraph 3 shall be inserted in the
‘Remarks’ box of the
"C6movement certificate EUR.1 3.
Article 114
1. In the event of the theft, loss or destruction of "C6a movement
certificate EUR.1 3,theexporter mayapplytothecompetent authorities
which issued it, for a duplicate to be made out on the basis of the export
documents in their possession.
2. The duplicate issued in this way shall be endorsed with one of the
followingwords:
— ‘DUPLICADO’,
— ‘DUPLIKAT’,
— ‘DUPLIKAT’,—‘ΑΝΤΙΓΡΑΦ4Omikron ’,
— ‘DUPLICATE’,!M181993R2454 — EN — 01.07.2000 — 003.001 — 42
— ‘DUPLICATA’,
— ‘DUPLICATO’,
— ‘DUPLICAAT’,— ‘SEGUNDAVIA’,
— ‘KAKSOISKAPPALE’,— ‘DUPLIKAT’.3. The endorsement referred to in paragraph 2 shall be inserted in the
‘Remarks’ box of the
"C6movement certificate EUR.1 3.
4. The duplicate, which shall bear the date of issue of the original
"C6movement certificate EUR.1 3, 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 "C6movement certificates EUR.1 3for the
purpose of sendingall or some of those products elsewhere in the
Community. The replacement "C6movement certificate(s) EUR.1 3
shall be issued by the customs office under whose control the products
are placed.
(b)INVOICEDECLARATION
Article 116
1. The invoice declaration may be made out:
(a) by an approved Community exporter within the meaningof 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 beneficiary
republic and fulfil the other requirements of this section.
3. The exporter makingout 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
documents provingthe orig inatingstatus of the products concerned as
well as the fulfilment of the other requirements of this section.
4. An invoice declaration shall be made out by the exporter by typing,
stampingor printingon the invoice, the delivery note or any other
commercial document, the declaration, the text of which appears in
Annex 22, usingone of the ling uistic versions set out in that Annex and
in accordance with the provisions of the domestic law of the exporting
country. If the declaration is handwritten, it shall be written in ink, in
printed characters.
5. Invoice declarations shall bear the original signature of the exporter
in manuscript. However, an approved exporter within the meaningof
Article 117 shall not be required to sign such declarations provided that
hegivesthecustomsauthorities awritten undertaking that heaccepts full
responsibilityforanyinvoicedeclaration whichidentifieshimasif ithad
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 followingspecial conditions:
(a) an invoice declaration shall be made out for each consignment;(b) if the goods contained in the consignment have already been subject
toverification in the exportingcountry by reference to the definition!M181993R2454 — EN — 01.07.2000 — 003.001 — 43
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
complyingwith any other formalities required under customs or postal
regulations.
Article 117
1. The customs authorities in the Community may authorise any
exporter, hereinafter referred to as an ‘approved exporter’, who makes
frequent shipments of products originating in the Community within the
meaningof Article 98(2), and who offers, to the satisfaction of the
customs authorities, all guarantees necessary to verify the originating
status of the products as well as the fulfilment of the other requirements
of this section, to make out invoice declarations, irrespective of thevalue
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 customsauthorities shall assignthe approvedexporter acustoms
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 offers the
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 exportingcountry, and shall be submitted within the said
period to the customs authorities of the importingcountry.
2. Proofsoforiginwhicharesubmitted tothecustomsauthorities ofthe
importingcountry after the final date for presentation specified in
paragraph 1 may be accepted for the purpose of applying the tariff
preferences 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
importingcountry may accept the proofs of orig in where the products
have been submitted before the said final date.
4. At the request of the importer and havingreg ard to the conditions
laid down by the customs authorities of the importingMember State, a
single 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 exportingcountry 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
determined by the competent customs authorities. This period cannot, in
any circumstances, exceed three months.!M181993R2454 — EN — 01.07.2000 — 003.001 — 44
Article 119
1. Products sent as small packages from private person to private
persons or forming part of travellers’ personal luggage shall be admitted
as originating products benefiting from the tariff preferences referred to
in Article 98 without requiringthe submission of "C6a movement
certificate EUR.1 3or an invoice declaration, provided that such
products are not imported by way of trade and have been declared as
meetingthe conditions required for the application of this section, and
where 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 shall not be
considered as imports by way of trade if it is evident from the nature 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 ofproducts forming
part of traveller’s personal luggage.
Article 120
The discoveryofslight discrepancies between the statements made in the
proof of origin and those made in the documents submitted to the
customs office for the purpose of carryingout the formalities for
importingthe products shall not ipso facto render the proof of origin null
and void if it is duly established that that document does correspond to
the products submitted.
Obvious formal errors such as typingerrors on a proof of orig in should
not cause this document to be rejected if these errors are not such as to
create doubts concerningthe correctness of the statements made in that
document.
Subsection 3
Methodsofadministrativecooperation
Article 121
1. The beneficiary republics shall inform the Commission of the names
and addresses of the governmental authorities situated in their territory
which are empowered to issue "C6movement certificates EUR.1 3,
together with specimen impressions of the stamps used by those
authorities, and the names and addresses of the relevant governmental
authoritiesresponsibleforthecontrolofthe "C6movementcertificates
EUR.13and 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 Member States. When these communications are made within the
framework of an amendment of previous communications, the Commis-
sion shall indicate the date of entry into use of those new stamps
according to the instructions given by the competent governmental
authorities of the beneficiary republics. This information is for official
use; however, when goods are to be released for free circulation, the
customs authorities in question may allow the importer or his
duly-authorised representative to consult the specimen impressions of
stamps mentioned in this paragraph.
2. The Commission shall send, to the beneficiary republics, the
specimen impressions of the stamps used by the customs authorities of
the Member States for the issue of "C6movement certificates EUR.1
3.!M181993R2454 — EN — 01.07.2000 — 003.001 — 45
Article 122
1. Subsequent verifications of "C6movement certificates EUR.1 3
and of invoice declarations shall be carried out at random or whenever
the customs authorities in the importingMember State or the competent
governmental authorities of the beneficiary republics have reasonable
doubts as to the authenticity of such documents, the originating status of
the products concerned or the fulfilment ofthe other requirements ofthis
section.
2. For the purposes of implementingthe provisions of parag raph 1, the
competent authorities in the importingMember State or beneficiary
republic shall return the EUR. 1 movement certificate and the invoice, if
it has been submitted, the invoice declaration, or a copy of these
documents, to the competent authorities in the exportingbeneficiary
republic or Member State, giving, where appropriate, the reasons for the
enquiry. Any documents and information obtained suggesting that the
information given on the proof of origin is incorrect shall be forwarded
in support of the request for verification.
If the customs authorities in the importingMember State decide to
suspend the granting of the tariff preferences referred to in Article 98
whileawaitingtheresults oftheverification, release ofthe 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 importing
Member States or to the competent governmental authorities of the
importingbeneficiary republic within a maximum of six months. The
results shall be such as to establish whether the proof of origin in
question applies to the products actually exported and whether these
products can be considered as originating in the beneficiary republic 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
sufficient information to determine the authenticity of the document in
question or the real origin of the products, a second communication shall
be sent to the competent authorities. If after the second communication
the results of the verification are not communicated to the requesting
authorities within four months, or if these results do not allow the
authenticity ofthedocument inquestionor thereal originofthe products
to be determined, the requestingauthorities shall, except in exceptional
circumstances, refuse entitlement to the tariff preferences.
5. Where the verification procedure or any other available information
appears to indicate that the provisions of this section are being
contravened, the exportingbeneficiary republic shall, on its own
initiative or at the request of the Community, carry out appropriate
inquiries or arrange for such inquiries to be carried out with due urgency
to identify and prevent such contraventions. For this purpose, the
Community may participate in the inquiries.
6. For the purposes of the subsequent verification of "C6movement
certificates EUR.1 3, copies of the certificates as well as any export
documents referringto them shall be kept for at least three years by the
competent governmental authorities oftheexportingbeneficiaryrepublic
or by the customs authorities of the exportingMember State.
Subsection 4
CeutaandMelilla
Article 123
1. The term‘Community’ usedin thissection shall not coverCeuta and
Melilla. The term ‘products originating in the Community’ "C6shall
not cover 3products originating in Ceuta and Melilla.!M181993R2454 — EN — 01.07.2000 — 003.001 — 46
2. This section shall apply mutatis mutandis in determiningwhether
products may be regarded as originating in the exporting beneficiary
republics benefitingfrom the preferences when imported into Ceuta and
Melilla or as originating in Ceuta and Melilla.
3. Ceuta and Melilla shall "C6be regarded as 3a single territory.
4. The provisions of this section concerningthe issue, use and
subsequent verification of "C6movement certificates EUR.1 3shall
applymutatis 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
CUSTOMSVALUE
CHAPTER 1
General provisions
Article 141
1. In applyingthe provisions of Articles 28 to 36 of the Code and those
of this title, Member States shall comply with the provisions set out in
Annex 23.
The provisionsasset outin thefirst column ofAnnex23shallbeapplied
in the light of the interpretative note appearing in the second column.
2. If it is necessary to make reference to generally accepted accounting
principles in determiningthe customs value, the provisions of Annex 24
shall apply.
Article 142
1. For the purposes of this title:
(a) ‘the Agreement’ means the Agreement on implementation of Article
VII of the General Agreement on Tariffs and Trade concluded in 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, includingphysical characteristics,
quality and reputation. Minor differences in appearance shall not
preclude goods otherwise conforming to the definition from being
regarded as identical;
(d) ‘similar goods’ means goods produced in the same country which,
although not alike in all respects, have like characteristics and like
component materials which enable them to perform the same
functions and to be commercially interchangeable; the quality of the
goods, their reputation and the existence of a trademark are among
the factors to be considered in determiningwhether g oods are
similar;
(e) ‘goods of the same class or kind’ means goods which fall within a
groupor rangeofgoodsproducedbyaparticular industryorindustry
sector, and includes identical or similar goods.
2. ‘Identical goods’ and ‘similar goods’, as the case may be, do not
include goods which incorporate or reflect engineering, development,
artwork, design work, and plans and sketches for which no adjustment
has been made under Article 32 (1) (b) (iv) of the Code because such
elements were undertaken in the Community.!M18
!B1993R2454 — EN — 01.07.2000 — 003.001 — 47
Article 143
1."M15For the purposes of Title II, Chapter 3 of the Code and of
this Title, persons shall be deemed to be related only if: 3
(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 directlyor indirectlyowns,controls or holds 5 % or more
of the outstandingvotingstock or shares of both of them;
(e) one of them directly or indirectly controls the other;(f) both of them are directly or indirectly controlled by a third person;(g) together they directly or indirectly control a third person; or(h) they are members of the same family. Persons shall be deemed to be
members of the same family only if they stand in any of the
followingrelationships to one another:
— husband and wife,— parent and child,— brother and sister (whether by whole or half blood),— grandparent and grandchild,— uncle or aunt and nephew or niece,— parent-in-law and son-in-law or daughter-in-law,— brother-in-law and sister-in-law.
2. For the purposes of this title, persons who are associated in business
with one another in that one is the sole agent, sole distributor or sole
concessionaire, however described, of the other shall be deemed to be
related only if they fall within the criteria of paragraph 1.
Article 144
1. For the purposes of determiningcustoms value under Article 29 of
the Code of goods in regard towhich the price has not actually been paid
at the material time for valuation for customs purposes, the price payable
for settlement at the said time shall as a general rule be taken as the basis
for customs value.
2. The Commission and the Member States shall consult within the
Committee concerningthe application of parag raph 1.
Article 145
Where goods declared for free circulation are part of a larger quantity of
the same goods purchased in one transaction, the price actually paid or
payable for the purposes of Article 29 (1) of the Code shall be that price
represented by the proportion of the total price which the quantity so
declared bears to the total quantity purchased.
Apportioningthe price actually paid or payable shall also apply in the
case of the loss of part of a consignment or when the goods being valued
have been damaged before entry into free circulation.
Article 146
Where the price actually paid or payable for the purposes of Article 29
(1) of the Code includes an amount in respect of any internal tax
applicable within the country of origin or export in respect of the goods
in question, the said amount shall not be incorporated in the customs
value provided that it can be demonstrated to the satisfaction of the
customs authorities concerned that the goods in question have been or
will be relieved therefrom for the benefit of the buyer.!B1993R2454 — EN — 01.07.2000 — 003.001 — 48
Article 147
1. For the purposes of Article 29 of the Code, the fact that the goods
which are the subject of a sale are declared for free circulation shall be
regarded as adequate indication that they were sold for export to the
customs territory of the Community. "M6In the case of successive
sales before valuation, only the last sale, which led to the introduction of
the goods into the customs territory of the Community, or a sale taking
place in the customs territory of the Community before entry for free
circulation of the goods shall constitute such indication. 3
Where a price is declared which relates to a sale takingplace before the
last sale on the basis of which the goods were introduced into the
customs territory of the Community, it must be demonstrated to the
satisfaction of the customs authorities that this sale of goods took place
for export to the customs territory in question.
The provisions of Articles 178 to 181a shall apply.
2."M6 3, where goods are used in a third country
between the time of sale and the time of entry into free circulation the
customs value need not be the transaction value.
3. The buyer need satisfy no condition other than that of beinga party
to the contract of sale.
Article 148
Where, in applyingArticle 29 (1) (b) of the Code, it is established that
the sale or price of imported goods is subject to a condition or
consideration the value of which can be determined with respect to the
goods being valued, such value shall be regarded as an indirect payment
by the buyer to the seller and part of the price actually paid or payable
provided that the condition or consideration does not relate to either:
(a) an activity to which Article 29 (3) (b) of the Code applies; or
(b) a factor in respect of which an addition is to be made to the price
actually paid or payable under the provisions of Article 32 of the
Code.
Article 149
1. For the purposes of Article 29 (3) (b) of the Code, the term
‘marketingactivities’ means all activities relatingto advertisingand
promotingthe sale of the g oods 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 performed in
pursuance of an obligation on the buyer following an agreement with the
seller.
Article 150
1. In applyingArticle 30 (2) (a) of the Code (the transaction value of
identical goods), the customs value shall be determined by reference to
the transaction value of identical goods in a sale at the same commercial
level and in substantially the same quantity as the goods being valued.
Wherenosuchsale isfound,thetransactionvalue of identical goodssold
at a different commercial level and/or in different quantities, adjusted to
take account of differences attributable to commercial level 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, whether the adjustment
leads to an increase or a decrease in the value.!B
!M6
!B1993R2454 — EN — 01.07.2000 — 003.001 — 49
2. Where the costs and charges referred to in Article 32 (1) (e) of the
Code are included in the transaction value, an adjustment shall be made
to take account of significant differences in such costs and charges
between the imported goods and the identical goods in question arising
from differences in distances and modes of transport.
3. If, in applyingthis Article, more than one transaction value of
identicalgoodsis found, the lowest such value shall be used to determine
the customs value of the imported goods.
4. In applyingthis Article, a transaction value for g oods produced by a
different person shall be taken into account only when no transaction
value can be found under paragraph 1 for identical goods produced by
the 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 under
Article 29 of the Code, adjusted "C1as provided for in paragraphs 1
and 23of this Article.
Article 151
1. In applyingArticle 30 (2) (b) of the Code (the transaction value of
similar goods), the customs value shall be determined by reference to the
transactionvalue of similar goods in a sale at the same commercial level
and in substantially the same quantity as the goods being valued. Where
no such sale is found, the transaction value of similar goods sold at a
different commercial level and/or in different quantities, adjusted to take
account of differences attributable to commercial level 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, 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 similar goods in question arising
from differences in distances and modes of transport.
3. If,inapplyingthisArticle, morethanonetransactionvalueofsimilar
goods is found, the lowest such value shall be used to determine the
customs value for the imported goods.
4. In applyingthis Article, a transaction value for g oods produced by a
different person shall be taken into account only when no transaction
value can be found under paragraph 1 for similar goods produced by 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 under
Article 29 of the Code, adjusted "C1as provided for in paragraphs 1
and 2 of 3this Article.
Article 152
1. (a) If the imported goods or identical or similar imported goods are
sold in the Community in the condition as imported, the customs
value of imported goods, determined in accordance with Article
30 (2) (c) of the Code, shall be based on the unit price at which
the imported goods or identical or similar imported goods are so
soldinthegreatest aggregate quantity,at orabout the time ofthe
importation of the goods being valued, to persons who are not
related 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
(includingthe direct and indirect costs of marketingthe
goods in question) in connection with sales in the
Community of imported goods of the same class or kind;!B1993R2454 — EN — 01.07.2000 — 003.001 — 50
(ii) the usual costs of transport and insurance and associated
costs incurred within the Community;
(iii)the import duties and other charges payable in the
Community by reason of the importation or sale of the
goods.
(b) If neither the imported goods nor identical nor similar imported
goods are sold at or about the time of importation of the goods
beingvalued, the customs value of imported g oods determined
under this Article shall, subject otherwise to the provisions of
paragraph 1 (a), be based on the unit price at which the imported
goods or identical or similar imported goods are sold in the
Community in the condition as imported at the earliest date after
the importation of the goods being valued but before the
expiration of 90 days after such importation.
2. If neither the imported goods nor identical nor similar imported
goods are sold in the Community in the condition as imported, then, if
the importer so requests, the customs value shall be based on the unit
price at which the imported goods, after further processing, are sold in
the greatest aggregate quantity to persons in the Community who are not
related to the persons from whom they buy such goods, due allowance
beingmade for the value added by such processingand the deductions
provided for in paragraph 1 (a).
3. For the purposes of this Article, the unit price at which imported
goods are sold in the greatest aggregate quantity is the price at which the
greatest number of units is sold in sales to persons who are not related to
thepersonsfromwhomtheybuysuchgoodsatthefirstcommercial level
after importation at which such sales take place.
4. Any sale in the Community to a person who supplies directly or
indirectly free of charge or at reduced cost for use in connection with the
production and sale for export of the imported goods anyof the elements
specified in Article 32 (1) (b) of the Code should not be taken into
account in establishingthe unit price for the purposes of this Article.
5. For the purposes of paragraph 1 (b), the ‘earliest date’shall be the
date by which sales of the imported goods or of identical or similar
importedgoodsaremade insufficient quantity toestablishtheunit price.
Article 153
1. In applyingArticle 30 (2) (d) of the Code (computed value), the
customs authorities may not require or compel any person not resident in
the Community to produce for examination, or to allow access to, any
account or other record for the purposes of determiningthis value.
However, information supplied by the producer of the goods for the
purposes of determiningthe customs value under this Article may be
verified in a non-Community country by the customs authorities of a
Member Statewith the agreement of the producer and provided that such
authorities givesufficient advance notice tothe authorities ofthe country
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.
Itshall alsoinclude thevalue,dulyapportioned,ofanyproductorservice
specified in Article 32 (1) (b) of the Code which has been supplied
directly or indirectly by the buyer for use in connection with the
production of the imported goods. Thevalue of the elements specified 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 determininga computed value, the
customs authorities shall inform the declarant, if the latter so requests, of
the source of such information, the data used and the calculations based
on such data, subject to Article 15 of the Code.!B1993R2454 — EN — 01.07.2000 — 003.001 — 51
5 (SIC! 4). The ‘general expenses’referred to in the second indent of
Article 30 (2) (d) of the Code, cover the direct and indirect costs of
producingand sellingthe g oods for export which are not included under
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 with
generally accepted accounting principles.
Article 155
For the purposes of Article 32 (1) (b) (iv) of the Code, the cost of
research and preliminary design sketches is not to be included in the
customs value.
Article 156
Article 33 (c) of the Code shall apply mutatis mutandis where the
customs value is determined by applyinga method other than the
transaction value.
Article 156a
1. The customs authorities may, at the request of the person concerned,
authorize:
— by derogation from Article 32 (2) of the Code, certain elements
which are to be added to the price actually paid or payable, although
not quantifiable at the time of incurrence of the customs debt,
— by derogation from Article 33 of the Code, certain chargeswhich are
not to be included in the customs value, in cases where the amounts
relatingto such elements are not shown separately at the time of
incurrence of the customs debt,
to be determined on the basis of appropriate and specific criteria.In such cases, the declared customs value is not to be considered as
provisional within the meaningof the second indent of Article 254.
2. The authorization shall be granted under the following conditions:(a) thecarryingout ofthe procedures provided forbyArticle 259would,
in the circumstances, represent disproportionate administrative
costs;
(b) recourse to an application of Articles 30 and 31 of the Code appears
to be inappropriate in the particular circumstances;
(c) there are valid reasons for consideringthat the amount of import
duties to be charged in the period covered by the authorization will
not be lower than that which would be levied in the absence of an
authorization;
(d) competitive conditions amongst operators are not distorted!B
!M81993R2454 — EN — 01.07.2000 — 003.001 — 52
CHAPTER 2
Provisionsconcerning 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:
— tothemanufacture of importedgoods(inparticular,patents, designs,
models and manufacturingknow-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,
manufacturingprocesses inseparably embodied in the imported
goods).
2. Without prejudice to Article 32 (5) of the Code, when the customs
value of imported goodsis determined under the provisions of Article 29
of the Code, a royalty or licence fee shall be added to the 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 price
actually paid or payable for the imported goods shall only be made when
the royalty or licence fee relates to those goods.
2. Where goods are imported in an unassembled state or only have to
undergo minor processing before resale, such as diluting or packing, this
shallnot preventaroyaltyor licence fee frombeingconsidered related to
the imported goods.
3. If royalties or licence fees relate partly to the imported goods and
partly to other ingredients or component parts added to the goods after
their importation, or to post-importation activities or services, an
appropriate 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 imported goods
where:
— theroyaltyorlicence feereferstogoodswhichareresoldinthesame
state orwhich aresubject onlytominor processingafter importation,
— he goods are marketed under the trade mark, affixed before or after
importation, for which the royalty or licence fee is paid, and
— the buyer is not free to obtain such goods from other suppliers
unrelated to the seller.
Article 160
When the buyer pays royalties or licence fees to a third party, the
conditions provided for in Article 157 (2) shall not be considered as met
unless the seller or a person related to him requires the buyer to make
that payment.!B1993R2454 — EN — 01.07.2000 — 003.001 — 53
Article 161
Wherethemethod ofcalculationoftheamountofaroyaltyorlicence fee
derives from the price of the imported goods, it may be assumed in the
absence of evidence to the contrary that the payment of that royalty or
licence fee is related to the goods to be valued.
However, where the amount of a royalty or licence fee is calculated
regardless of the price of the imported goods,the payment of that royalty
or licence fee may nevertheless be related to the goods to be valued.
Article 162
In applyingArticle 32 (1) (c) of the Code, the countryof 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 introductioninto the Community
Article 163
1. For the purposes of Article 32 (1) (e) and Article 33 (a) of the Code,
the place of introduction into the customs territory of the Community
shall be:
(a) for goods carried by sea, the port of unloading, or the port of
transhipment, subject to transhipment beingcertified by the customs
authorities of that port;
(b) for goods carried by sea and then, without transhipment, by inland
waterway, the first port where unloadingcan take place either at the
mouth of the river or canal or further inland, subject to proof being
furnished to the customs office that the freight to the port of
unloadingis hig her than that to the first port;
(c) for goods carried by rail, inland waterway, or road, the place where
the first customs office is situated;
(d) forgoodscarriedbyother means,theplacewherethelandfrontier of
the customs territory of the Community is crossed.
2. The customs value of goods introduced into the customs territory of
the Community and then carried to a destination in another part of that
territory through the territories of Belarus,Bulgaria, the Czech Republic,
Estonia, Hungary, Latvia, Lithuania, Poland, Russia, Romania, the
Slovak Republic, Switzerland, or former Yugoslavia in its borders of 1
January 1991 shall be determined by reference to the first place of
introduction into the customs territory of the Community, provided the
goods are carried direct through the territories of those countries by a
usual route across such territory to the place of destination.
3. The customs value of goods introduced into the customs territory of
the Community and then carried bysea to adestination in another partof
that territory shall be determined by reference to the first place of
introduction into the customs territory of the Community, provided the
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 immobilized in the
territories of Belarus, Bulgaria, the Czech Republic, Estonia, Hungary,
Latvia, Lithuania, Poland, Russia, Romania, the Slovak Republic,
Switzerland, or former Yugoslavia in its borders of 1 January 1991 for
reasons relatingsolely to their transport.!B
!A1
!B
!A11993R2454 — EN — 01.07.2000 — 003.001 — 54
5. For goods introduced into the customs territory of the Community
and carried directly from one of the French overseas departments to
another part of the customs territory of the Community or vice versa, the
place of introduction to be taken into consideration shall be the place
referred to in paragraphs 1 and 2 situated in that part of the customs
territory of the Community from which the goods came, if they were
unloaded or transhipped there and this was certified by the customs
authorities.
6. When the conditions specified at paragraphs 2, 3 and 5 are not
fulfilled, the place of introduction to be taken into consideration shall be
the place specified in paragraph 1 situated in that part of the customs
territory of the Community to which the goods are consigned.
CHAPTER 4
Provisions concerning transportcosts
Article 164
In applyingArticle 32 (1) (e) and 33 (a) of the Code:
(a) where goods are carried by the same mode of transport to a point
beyond the place of introduction into the customs territory of the
Community, transport costs shall be assessed in proportion to the
distance covered outside and inside the customs territory of the
Community, 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 goods to
the place of introduction into the customs territory of the
Community;
(b) where goods are invoiced at a uniform free domicile price which
corresponds to the price at the place of introduction, transport costs
within the Community shall not be deducted from that price.
However, such deduction shall be allowed if evidence is produced to
the customs authorities that the free-frontier price would be lower
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 schedule
of freight rates normally applied for the same modes of transport,
shall be included in the customs value.
Article 165
1. All postal charges levied up to the place of destination in respect of
goods sent by post shall be included in the customs value of these goods,
with the exception of any supplementary postal charge levied in the
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. Paragraphs1 and 2are not applicable togoodscarried 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 applyingthe rulesand percentag es shownin Annex25.!B1993R2454 — EN — 01.07.2000 — 003.001 — 55
CHAPTER 5
Valuation of certain carrier media foruseinADPequipment
Article 167
1. NotwithstandingArticles 29 to 33 of the Code, in determiningthe
customs value of imported carrier media bearingdata or instructions for
use in data processingequipment, only the cost or value of the carrier
medium itself shall be taken into account. The customs value of
imported carrier media bearingdata or instructions shall not, therefore,
include the cost or value of the data or instructions, provided that such
cost or value is distinguished from the cost or value of the carrier
medium in question.
2. For the purposes of this Article:
(a) the expression ‘carrier medium’ shall not be taken to include
integrated circuits, semiconductors and similar devices or articles
incorporatingsuch circuits or devices;
(b) the expression ‘data or instructions’ shall not be taken to include
sound, cinematographic or video recordings.
CHAPTER 6
Provisions concerning rates ofexchange
Article 168
"C2For the purposes of Articles 169 to 172 3of this chapter:
(a) ‘rate recorded’shall mean:
— the latest sellingrate of exchang e recorded for commercial
transactions on the most representative exchange market or
markets of the Member State concerned, or
— some other description of a rate of exchange so recorded and
designated by the Member State as the ‘rate recorded’ provided
that it reflects as effectively as possible the current value of the
currency in question in commercial transactions;
(b) ‘published’ shall mean made generally known in a manner
designated by the Member State concerned;
(c) ‘currency’ shall mean any monetary unit used as a means of
settlement between monetary authorities or on the international
market.
Article 169
1. Where factors used to determine the customs value of goods are
expressed at the time when that value is determined in a currency other
than that of the Member State where the valuation is made, the rate of
exchange 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 followingday.
2. The rate recorded on the second-last Wednesday of a month shall be
used duringthe followingcalendar month unless it is superseded by a
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 published on
that or the followingday, the last rate recorded for the currency in
question published within the preceding14 days shall be deemed to be
the rate recorded on that Wednesday.!B1993R2454 — EN — 01.07.2000 — 003.001 — 56
Article 170
Where a rate of exchange cannot be established under the provisions of
Article 169, the rate of exchange to be used for the application of Article
35 of the Code shall be designated by the Member State concerned and
shall reflect as effectively as possible the current value of the currency in
question in commercial transactions in terms of the currency of that
Member State.
Article 171
1. Where arate ofexchangerecorded onthelastWednesdayofamonth
and published on that or the followingday differs by 5 % or more from
the rate established in accordance with Article 169 for entry into use the
followingmonth, it shall replace the latter rate from the first Wednesday
of that month as the rate to be applied for the application of Article 35 of
the Code.
2. Where in the course of a period of application as referred to in the
precedingprovisions, a rate of exchang e recorded on a Wednesday and
published on that or the followingday differs by 5 % or more from the
rate beingused in accordance with this Chapter, it shall replace the latter
rate and enter into use on the Wednesday followingas the rate to be used
for the application of Article 35 of the Code. The replacement rate shall
remain in use for the remainder of the current month, provided that this
rate is not superseded due to operation of the provisions of the first
sentence of this paragraph.
3. Where, in a Member State, a rate of exchange is not recorded on a
Wednesday or, if recorded, is not published on that or the followingday,
the rate recorded shall, for the application in that Member State of
paragraphs 1 and 2, be the rate most recently recorded and published
prior to 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 concerningthe declaration
forfree circulation ofthegoodsinthe formofaperiodic declaration, this
authorization may, at the declarant’s request, provide that a single rate be
used for conversion into that Member State’s currency of elements
formingpart of the customs value as expressed in a particular currency.
In this case, the rate to be used shall be the rate, established in
accordance with this Chapter, which is applicable on the first day of the
period covered by the declaration in question.
CHAPTER 7
Simplified procedures forcertainperishable goods
Article 173
1. For the purpose of determiningthe customs value of products
referred to in Annex 26, the Commission shall establish for each
classification headinga unit value per 100 kgnet expressed in the
currencies of the Member States.
The unit values shall apply for periods of 14 days, each period beginning
on a Friday.
2. Unit values shall be established on the basis of the following
elements,whicharetobesuppliedtotheCommissionbyMemberStates,
in relation to each classification heading:
(a) the average free-at-frontier unit price, not cleared through customs,
expressedinthecurrencyoftheMemberStateinquestionper100kg
net and calculated on the basis of prices for undamaged goods in the
marketingcentres referred to in Annex 27 duringthe reference
period referred to in Article 174 (1);!B1993R2454 — EN — 01.07.2000 — 003.001 — 57
(b) the quantities entered into free circulation over the period of a
calendar year with payment of import duties.
3. The average free-at-frontier unit price, not cleared through customs,
shall be calculated on the basis of the gross proceeds of sales made
between importers and wholesalers. However, in the case of the London,
Milan and Rungis marketing centres the gross proceeds shall be those
recorded at the commercial level at which those goods are most
commonly sold at those centres.
There shall be deducted from the figures so arrived at:— a marketingmarg in of 15 % for the marketingcentres 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 representingall the other costs which
are not to be included in the customs value.
This amount shall be converted into the currencies of the Member
States on the basis of the latest rates in force established in
accordance 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 calculatingthem shall be
made known to the Commission immediately.
Article 174
1. The reference period for calculatingthe averag e unit prices referred
to in Article 173 (2) (a) shall be the period of 14 days endingon the
Thursday precedingthe week duringwhich 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 duringwhich unit values are
established pursuant to Article 173. If that day is a non-workingday,
notification shall be made on the workingday immediately preceding
that day.
3. The quantities entered into free circulation duringacalendar yearfor
each classification headingshall be notified to the Commission by all
Member States before 15 June in the followingyear.
Article 175
1. The unit values referred to in Article 173 (1) shall be established by
the Commission on alternate Tuesdays on the basis of the weighted
average of the average unit prices referred to in Article 173 (2) (a) in
relation to 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 be converted into ecu
on the basis of the last conversion rates determined by the Commission
and published in the Official Journal of the European Communities prior
to the week duringwhich the unit values are to be established. The same
conversion rates shall be applied in convertingthe 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 in price
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 the time of
fixingthose values.!B1993R2454 — EN — 01.07.2000 — 003.001 — 58
Article 176
1. Consignments which at the material time for valuation for customs
purposes contain not less than 5 % of produce unfit in its unaltered state
for human consumption or thevalue of which has depreciated by not less
than 20 % in relation to average market prices for 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
supervision, or
— by application of unit values established for the sound produce after
deduction from the weight of the consignment of a percentage equal
to 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 declaringor causingto be declared the customs value of one or
more products which he imports by reference to the unit values
established in accordance with this Chapter, the person concerned joins
the simplified procedure system for the current calendar year in respect
of the product 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 tonotify him that hewill not be allowed
tobenefitfromthesimplifiedproceduresfor theremainder ofthecurrent
calendar year in regard to the product or products concerned; this
exclusion can be extended for the followingcalendar year. Such notified
exclusion shall be communicated without delay to the Commission,
which shall in turn immediately inform the customs authorities of the
other Member States.
CHAPTER 8
Declarations of particulars anddocuments to be furnished
Article 178
1. Where itisnecessarytoestablishacustomsvalue for thepurposesof
Articles 28 to 36 of the Code, a declaration of particulars relatingto
customs value (value declaration) shall accompany the customs entry
made in respect of the imported goods. The value declaration shall be
drawn up on a form D.V. 1 correspondingto the specimen in Annex 28,
supplemented where appropriate by one or more forms D.V. 1 bis
correspondingto the specimen in Annex 29.
2. Thevalue declaration provided forin paragraph1 shall be made only
by a person established in the Community and in possession of the
relevant facts.
The second indent of Article 64(2)(b) and Article 64(3) of the Code shall
apply mutatis mutandis.
3. The customs authorities may waive the requirement of a declaration
on the form referred to in paragraph 1 where the customs value of the
goods in question cannot be determined under the provisions of Article
29 of the Code. In such cases the person referred to in paragraph 2 shall
furnish or cause to be furnished to the customs authorities such other!B
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information as may be requested for the purposes of determiningthe
customs value under another Article of the said Code; 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
particulars, and
— the supply of any additional information or document necessary to
establish the customs value of the goods.
5. This Article shall not apply in respect of goods for which the
customs value is determined under the simplified procedure system
established in accordance with the provisions of Articles 173 to 177.
Article 179
1. Except where it is essential for the correct application of import
duties, the customs authorities shall waive the requirement of all or part
of the declaration provided for in Article 178 (1):
(a) where the customs value of the imported goods in a consignment
does not exceed ECU 5 000, provided that they do not constitute
split or 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
Communities or where the customs duties provided for in the Tariff
are not chargeable pursuant to specific customs provisions.
2. The amount in ecu referred to in paragraph 1 (a) shall be converted
in accordance with Article 18 of the Code. The customs authorities 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 this paragraph,
leads to an alteration of less than 5 % in the exchangevalue expressed in
national currency or to a reduction thereof.
3. In the case of continuingtraffic in g oods supplied by the same seller
to the same buyer under the same commercial conditions, the customs
authorities may waive the requirement that all particulars under Article
178 (1) be furnished in support of each customs declaration, but shall
require them whenever the circumstances change and at least once every
three years.
4. A waiver granted under this Article may be withdrawn and the
submission of a D.V. 1 may be required where it is found that a condition
necessary to qualify for that waiver was not or is no longer met.
Article 180
Where computerized systems are used,or where the goodsconcerned are
the subject of a general, periodic or recapitulative declaration, the
customs authorities may authorize variations in the form of presentation
of data required for the determination of customs value.!B1993R2454 — EN — 01.07.2000 — 003.001 — 60
Article 181
1. The person referred to in Article 178 (2) shall furnish the customs
authorities with a copy of the invoice on the basis of which the value of
the imported goods is declared. Where the customs value is declared in
writingthis copy shall be retained by the customs authorities.
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 of the
invoice. One of these copies shall be retained by the customs authorities;
the other, bearingthe stamp of the office in question and the serial
number of the declaration at the said customs office shall be returned to
the declarant for forwardingto 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 towhom the invoice is made out is established in
the Member State in which the customs value is declared.
Article 181a
1. The customs authorities need not determine the customs valuation of
imported goods on the basis of the transaction value method if, in
accordance with the procedure set out in paragraph 2, they are not
satisfied, on the basis of reasonable doubts, that the declared value
represents the total amount paid or payable as referred to in Article 29 of
the Code.
2. Where the customs authorities have the doubts described in
paragraph 1 they may ask for additional information in accordance with
Article 178 (4). If those doubts continue, the customs authorities must,
before reachinga final decision, notify the person concerned, in writing
if requested, of the grounds for those doubts and provide him with a
reasonable opportunity to respond. A final decision and the grounds
therefor shall be communicated in writingto the person concerned.
TITLE VI
INTRODUCTIONOFGOODSINTOTHECUSTOMSTERRI-
TORY
CHAPTER 1
Examination of the goodsandtakingofsamples by the person
concerned
Article 182
1. Permission to examine the goods under Article 42 of the Code shall
be granted to the person empowered to assign the goods a customs-
approved treatment or use at his oral request, unless the customs
authorities consider, havingreg ard to the circumstances, that a written
request is required.
The takingof samples may be authorized only at the written request of
the person concerned.
2. Awritten 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 followingparticulars:
— name and address of the applicant,
— the location of the goods,!B
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— number of the summary declaration, where it has already been
presented, save where the customs office undertakes to enter such
information, or indication of the previous customs procedure, or the
particulars for identifyingthe means of transport on which the g oods
are located,
— all other particulars necessary for identifyingthe g oods.The customs authorities shall indicate their authorization on the request
presented by the personconcerned. Where the request is for the takingof
samples, the said authorities shall indicate the quantity of goods to be
taken.
3. Priorexaminationofgoodsandthetakingofsamplesshallbecarried
out under the supervision of the customs authorities, which shall 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
assigningthem acustoms-approvedtreatment or use.Where examination
of the samples results in their destruction or irretrievable loss, no debt
shall be deemed to have been incurred. Article 182 (5) of the Code shall
apply to waste and scrap.
CHAPTER 2
Summarydeclaration
Article 183
1. The summary declaration shall be signed by the person making it.
2. The summary declaration shall be endorsed by the customs
authorities and retained by them for the purpose of verifyingthat the
goods to which it relates are assigned a customs-approved treatment or
use within the period laid down in Article 49 of the Code.
3. The summary declaration for goods which have been moved under a
transit procedure before beingpresented to customs shall take the form
of the copy of the transit document intended for the customs office of
destination.
4. The customs authorities may allow the summary declaration to be
made in computerized form. In that case, the rules laid down
"M1in
paragraphs 1 and 2 3shall be adapted accordingly.
Article 184
1. Goods covered by a summary declaration which have not been
unloaded from the means of transport carryingthem 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
question are assigned a customs-approved treatment or use.
2. Any person who holds goods after they have been unloaded in order
to move or store them shall become responsible for compliance with the
obligation to re-present all the goods intact at the request of the customs
authorities.
CHAPTER 3
Temporarystorage
Article 185
1. Where the places referred to in Article 51 (1) of the Code have been
approved on a permanent basis for the placingof g oods in temporary
storage, such places shall be called ‘temporary storage facilities’.!B1993R2454 — EN — 01.07.2000 — 003.001 — 62
2. In order to ensure the application of customs rules, the customs
authorities may, where they do not themselves manage the temporary
storage facility, require that:
(a) temporary storage facilities be double-locked, one key being held by
the said customs authorities;
(b) the person operatingthe temporary storag e 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
applicabletothesaleofgoodsbythecustomsauthorities,thepersonwho
has made the summary declaration or, where such a declaration has not
yet been lodged, the persons referred to in Article 44 (2) of the Code,
shall be responsible for giving effect to the measures taken by the
customsauthorities pursuanttoArticle 53(1)oftheCodeandforbearing
the costs of such measures.
CHAPTER 4
Special provisionsapplicable togoodsconsigned by seaorair
Section 1
Generalprovisions
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, without
transhipment, to another port or airport in the Community, they shall be
presented to customs, within the meaningof Article 40 of the Code, only
at the port or airport where they are unloaded or transhipped.
Section 2
Specialprovisionsapplicabletothecabinbaggageandholdbaggage
oftravellers
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, havingbeen 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 anystopovers, which does not start
from or end at a non-Community airport;!B
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 63
(d)Community port means any sea port situated in Community customs
territory;
(e)intra-Community sea crossing means the movement between two
Community ports without any intermediate calls, of a vessel plying
regularly between two or more specified Community ports;
(f)pleasure craft means private boats intended for journeys whose
itinerary depends on the wishes of the user;
(g) tourist or business aircraft means private aircraft intended for
journeys whose itinerary depends on the wishes of the user;
(h)baggagemeans all objects carried,by whatever means, by the person
in the course of his journey.
Article 191
For the purposesofthissection, in the case ofair 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 duringthe flig ht nor, where relevant,
duringthe stopovers referred to in Articles 192 (1) and (2) and 194
(1) and (2) of this chapter,
— cabin baggage if the person takes it into the cabin of the aircraft.
Article 192
Any controls and any formalities applicable to:
1. the cabin and hold baggage of persons taking a flight in an aircraft
which comes from a non-Community airport and which, after a
stopover at a Community airport, continues to another Community
airport, shall be carried out at this last airport provided it is an
international Community airport; in this case, baggage shall be
subject to the rules applicable to the baggage of persons coming
from a third country 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 continuingto a
non-Community airport, shall be carried out at the airport of
departure provided it is an international Community airport; in this
case, cabin baggage may be subject to control at the Community
airport where the aircraft stops over, in order to ascertain that the
goods it contains conform to the conditions for free movement
within the Community;
3. the baggage of persons using a maritime service provided by the
same vessel and comprisingsuccessive leg s departingfrom, calling
at or terminatingin a non-Community port shall be carried out at the
port at which the baggage in question is loaded or unloaded as the
case may be.
Article 193
Any controls and any formalities applicable to the baggage of persons on
board:
1. pleasure craft, shall be carried out in any Community port, whatever
the origin or destination of these craft;
2. tourist or business aircraft, shall be carried out:
— at the first airport of arrival which must be an international
Community airport, for flights coming from a non-Community
airport, where the aircraft, after a stopover, continues to another
Community airport,!B1993R2454 — EN — 01.07.2000 — 003.001 — 64
— 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
comingfrom a non-Community airport is transferred at that Community
airport, to another aircraft proceedingon an intra-Community flig ht:
— any controls and any formalities applicable to hold baggage shall be
carried out at the airport of arrival of the intra-Community flight,
provided the latter airport is an international Community airport,
— all controls on cabin baggage shall be carried out in the first
international Community airport; additional controls may be carried
out at the airport of arrival of an intra-Community flight, only in
exceptional cases where they prove necessary followingcontrols on
hold baggage,
— controls on hold baggage may be carried out at the first Community
airport only in exceptional cases where they prove necessary
following controls on cabin baggage.
2. Where baggage is loaded at a Community airport onto an aircraft
proceedingon an intra-Community flig ht for transfer at another
Community airport, to an aircraft whosedestination isa non-Community
airport:
— any controls and any formalities applicable to hold baggage shall be
carried out at the airport of departure of the intra-Community flight,
provided that airport is an international Community airport,
— all controls on cabin baggage shall be carried out in the last
international Community airport; prior controls on such baggage
may be carried out in the airport of departure of an intra-Community
flight only in exceptional cases where they prove necessary
following controls on hold baggage,
— additional controls on hold baggage may be carried out in the last
Community airport only in exceptional cases where they prove
necessary following controls on cabin baggage.
3. Any controls and any formalities applicable to baggage arriving at a
Community airport on board a scheduled or charter flight from a
non-Community airport and transferred, at that Community airport, to a
touristorbusinessaircraft proceedingonan intra-Community flig ht shall
be carried out at the airport of arrival of the scheduled or charter flight.
4. Any controls and any formalities applicable to baggage loaded at a
Community airport onto a tourist or business aircraft proceedingon an
intra-Community flight for transfer, at another Community airport, to a
scheduled or charter flight whose destination is a non-Community
airport, shall becarried out at the airportof departure of the scheduled or
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:
— comingfrom a non-Community airport and transferred in an
international Community airport to an aircraft bound for an
international airport in the same national territory,
— havingbeen 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.!B1993R2454 — EN — 01.07.2000 — 003.001 — 65
Article 195
The Member States shall take the necessary measures to ensure that:
— on arrival, persons cannot transfer goods before controls have been
carried out on the cabin baggage not covered by Article 1 of Council
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 of Council
Regulation (EEC) No 3925/91,
— on arrival, the appropriate arrangements have been made to prevent
any transfer of goods before controls have been carried out on the
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 out on
the hold baggage not covered by Article 1 of Council Regulation
(EEC) No 3925/91.
Article 196
Hold baggage registered in a Community airport shall be identified by a
tagaffixed in the airport concerned. A specimen tagand the technical
characteristics are shown in Annex 30.
Article 197
Each Member State shall provide the Commission with a list of airports
correspondingto the definition of ‘international Community airport’
given in Article 190 (b). The Commission shall publish this list in the
Official Journal of the European Communities , C Series.
TITLE VII
CUSTOMSDECLARATIONS-NORMALPROCEDURE
CHAPTER 1
Customsdeclarations inwriting
Section 1
Generalprovisions
Article 198
1. Where a customs declaration covers two or more articles, the
particulars relatingto each article shall be reg arded as constitutinga
separate declaration.
2. Component parts of industrial plant comingunder a sing le CN Code
shall be regarded as constituting a single item of goods.
Article 199
"M11.3Without prejudice to the possible application of penal
provisions, the lodging with a customs office of a declaration signed by
the declarant or his representative shall render him responsible under the
provisions in force for:
— the accuracy of the information given in the declaration,
— the authenticity of the documents attached,!B
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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-processingsystems to produce his
customs declarations, the customs authorities may provide that the
handwritten signature may be replaced by another identification
technique which may be based on the use of codes. This facility shall
be granted only if the technical and administrative conditions laid down
by the customs authorities are complied with.
The customs authorities may also provide that declarations produced
usingcustoms data-processingsystems may be directly authenticated by
those systems, in place of the manual or mechanical application of the
customs office stamp and the signature of the competent official.
3. Under the conditions and in the manner which they shall determine,
the customs authorities may allow some of the particulars of the written
declaration referred to in Annex 37 to be replaced by sendingthese
particulars to the customs office designated for that purpose by
electronic means, where appropriate in coded form.
Article 200
Documents accompanyinga declaration shall be kept by the customs
authorities unless the said authorities provide otherwise or unless the
declarant requires them for other operations. In the latter case the
customs authorities shall take the necessary steps to ensure that the
documents in question cannot subsequently be used except in respect of
the quantity or value of goods for which they remain valid.
Article 201
1. The declaration shall be lodged with the customs office where the
goods were presented. It may be lodged as soon as such presentation has
taken place.
2. The customs authorities may authorize the declaration to be lodged
before the declarant is in a position to present the goods. In this case, the
customs authorities may set a time limit, to be determined accordingto
the circumstances, for presentation of the goods. If the goods have not
been presented within this time limit, the declaration shall be considered
not to have been lodged.
3. Where a declaration has been lodged before the goods to which it
relates have arrived at the customs office or at another place designated
by the customs authorities, it may be accepted only after the goods in
question have been presented to customs.
Article 202
1. The declaration shall be lodged with the competent customs office
duringthe 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 between the
customsauthorities and the personconcerned shall be considered to have
been lodged in the said office.
Article 203
The date of acceptance of the declaration shall be noted thereon.!B
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Article 204
The customs authorities may allow or require the corrections referred to
in Article 65 of the Code to be made by the lodging of a new declaration
intended to replace the original declaration. In that event, the relevant
date for determination of any duties payable and for the application of
any other provisions governing the customs procedure in question shall
be the date of the acceptance of the original declaration.
Section 2
Formstobeused
Article 205
1. The official model for written declarations to customs by the normal
procedure, for the purposes of placingg oods under a customs procedure
or re-exportingthem in accordance with Article 182 (3) of the Code,
shall be the Single Administrative Document.
2. Otherformsmaybeusedfor thispurposewheretheprovisionsofthe
customs procedure in question permit.
3. The provisions of paragraphs 1 and 2 shall not preclude:
— waiver of the written declaration prescribed in Articles 225 to 236
for release for free circulation, export or temporary importation,
— waiver by the Member States of the form referred to in paragraph 1
where the special provisions laid down in Articles 237 and 238 with
regard 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 existingor future ag reements or arrang ements
concluded between the administrations of two or more Member
States with a view to greater simplification of formalities in all or
part of the trade between those Member States,
— use by the persons concerned of loadinglists for the completion of
Community transit formalities in the case of consignments
composed of more than one kind of goods,
— printingof export, transit or import declarations and documents
certifyingthe Community status of g oods not beingmoved under
internal Community transit procedure by means of official or
private-sector data-processingsystems, if necessary on plain paper,
on conditions laid down by the Member States,
— provision by the Member States to the effect that where a
computerized declaration-processingsystem is used, the declaration,
within the meaningof parag raph 1, may take the form of the Sing le
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 placingg oods under
another customs procedure, Member States may not require any
administrative documents other than those which are:
— expressly created by Community acts or provided for by such acts,
— required under the terms of international conventions compatible
with the Treaty,
— required from operators to enable them to qualify, at their request,
for an advantage or specific facility,!B
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 68
— 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 duringthe transitional period laid down in the Act of Accession
of Spain and Portugal in connection with trade between the Community
as constituted on 31 December 1985 and Spain or Portugal and between
those two last-mentioned Member States in goods still liable to certain
customs 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 trade between
those Member States shall be destroyed.
It shall also be used in trade in Community goods between parts of the
customs territory of the Community to which the provisions of Council
Directive 77/388/EEC(1) apply and parts of that territory where those
provisions do not apply, or in trade between parts of that territory where
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 or
importformalities, dispensewiththe production ofoneor more copiesof
the Single Administrative Document intended for use by the authorities
of that Member State, provided that the information in question is
available on other media.
Article 208
1. The Single Administrative Document shall be presented in subsets
containingthe number of copies required for the completion of
formalities relatingto the customs procedure under which the g oods
are to be placed.
2. Where the Community transit procedure or the common transit
procedure is preceded or followed by another customs procedure, a
subset containingthe number of copies required for the completion of
formalities relatingto the transit procedure and the precedingor
followingprocedure may be presented.
3. The subsets referred to in paragraphs 1 and 2 shall be taken from:— either the full set of eight copies, in accordance with the specimen
contained in Annex 31,
— or, particularly in the event of production by means of a
computerized system for processingdeclarations, two successive
sets of four copies, 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 one or
more continuation forms presented in subsets containingthe declaration
copies needed to complete the formalities relatingto the customs
procedure under which the goods are to be placed. Those copies needed
in order to complete the formalities relatingto precedingor 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,!B
(1) OJ No L 145, 13. 6. 1977, p. 1.1993R2454 — EN — 01.07.2000 — 003.001 — 69
—"C1or two sets offour copies 3, in accordance with the specimen
contained in Annex 34.
The continuation forms shall be an integral part of the Single
Administrative Document to which they relate.
5. By way of derogation from paragraph 4, the customs authorities may
provide that continuation forms shall not be used where a computerized
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 of these.
2. For the purposes of paragraph 1, where the declarant uses a Single
Administrative Document issued duringthe precedingcustoms pro-
cedure, he shall be required, prior to lodging hisdeclaration, toverify the
accuracy of the existingparticulars for the boxes for which he is
responsible and their applicability to the goods in question and the
procedure applied for, and to supplement them as necessary.
In the cases referred to in the first subparagraph, the declarant shall
immediatelyinformthecustomsofficewherethedeclaration islodgedof
any discrepancy found between the goods in question and the existing
particulars. In this case the declarant shall then draw up his declaration
on fresh copies of the Single Administrative Document.
Article 210
Where the Single Administrative Document is used to cover several
successive customs procedures, the customs authorities shall satisfy
themselves that the particulars given in the declarations relating to the
various 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
mayrequirefromthedeclarant orhisrepresentativeinthatMemberState
a translation of the declaration into the official language or one of the
official languages of the latter. The translation shall replace the
correspondingparticulars in the declaration in question.
By way of derogation from the preceding subparagraph, the declaration
shallbedrawnupinanofficial language oftheCommunity acceptable to
the Member State of destination in all cases where the declaration in the
latter Member State is made on copies other than those initially
presented to the customs office of the Member State of departure.
Article 212
1. The Single Administrative Document must be completed in accord-
ance with the explanatory note in Annex 37 and any additional rules laid
down in other Community legislation.
2. The customs authorities shall ensure that users have ready access to
copies of the explanatory note referred to in paragraph 1.
3. The customs administrations of each Member State may, if
necessary, supplement the explanatory note.
Article 213
The codes to be used in completingthe forms referred to in Article 205
(1) are listed in Annex 38.!B1993R2454 — EN — 01.07.2000 — 003.001 — 70
Article 214
In cases where the rules require supplementary copies of the form
referred to in Article 205 (1), the declarant may use additional sheets or
photocopies of the said form for this purpose.
Such additional sheets or photocopies must be signed by the declarant,
presented to the customs authorities and endorsed by the latter under the
same conditions as the Single Administrative Document. They shall be
accepted by the customs authorities as if they were original documents
provided that their quality and legibility are considered satisfactory by
the said authorities.
Article 215
1. The forms referred to in Article 205 (1) shall be printed on
self-copyingpaper dressed for writingpurposes and weig hingat 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 paper shall be white for all copies. However, on the copies used for
Community transit (1, 4, 5 and 7), boxes 1 (first and third subdivisions),
2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on
the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green
background.
The forms shall be printed in green ink.
2. Theboxesarebasedonaunitofmeasurement ofonetenthofaninch
horizontally and one sixth of an inch vertically. The subdivisions are
based on a unit of measurement of one-tenth of an inch horizontally.
3. A colour markingof the different copies shall be effected in the
followingmanner:
(a) on forms conformingto the specimens shown in Annexes 31 and 33:
— copies 1, 2, 3 and 5 shall have at the right hand edge a
continuous margin, coloured respectively red, green, yellow and
blue,
— copies 4, 6, 7 and 8 shall have at the right hand edge a broken
margin coloured respectively blue, red, green and yellow;
(b) on forms conformingto the specimens shown in Annexes 32 and 34,
copies 1/6, 2/7, 3/8 and 4/5 shall have at the right hand edge a
continuous margin and to the right of this a broken margin coloured
respectively red, green, yellow and blue.
The width of these margins shall be approximately 3 mm. The broken
margin shall comprise a series of squares with a side measurement of
3 mm each one separated by 3 mm.
4. The copies on which the particulars contained in the forms shown in
Annexes 31 and 33 must appear by a self-copyingprocess are shown in
Annex 35.
The copies on which the particulars contained in the forms shown in
Annexes 32 and 34 must appear by a self-copyingprocess are shown in
Annex 36.
5. The forms shall measure 210 × 297 mm with a maximum tolerance
as to length of 5 mm less and 8 mm more.
6. he customs administrations of the Member States may require that
the forms show the name and address of the printer or a mark enabling
the printer tobeidentified. Theymayalsomake the printingofthe forms
conditional on prior technical approval.!B1993R2454 — EN — 01.07.2000 — 003.001 — 71
Section 3
Particularsrequiredaccordingtothecustomsprocedureconcerned
Article 216
1. The maximum list of boxes to be used for declarations of entry for a
particular customs procedure usingthe Sing le Administrative Document
is contained in Annex 37.
2. Annex 37 also contains the minimum list of boxes to be used of
declarations of entry for a particular customs procedure.
Article 217
The particulars required when one of the forms referred to in Article 205
(2) is used depend on the form in question. They shall be supplemented
where appropriate by the provisions relatingto the customs procedure in
question.
Section 4
Documentstoaccompanythecustomsdeclaration
Article 218
1. The followingdocuments shall accompany the customs declaration
for release for free circulation:
(a) the invoice on the basis of which the customs value of the goods is
declared, as required under Article 181;
(b) where it is required under Article 178, the declaration of particulars
for the assessment of the customs value of the goods declared, drawn
up in accordance with the conditions laid down in the said Article;
(c) the documents required for the application of preferential tariff
arrangements or other measures derogating from the legal rules
applicable to the goods declared;
(d) all other documents required for the application of the provisions
governing the release for free circulation of the goods declared.
2. The customs authorities may require transport documents or
documents relatingto 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 packinglist or equivalent document
indicatingthe contents of each packag e.
3. Where goods qualify for the flat rate of duty referred to in Section II
(D) of the preliminary provisions of the combined nomenclature or
where goods qualify for relief from import duties, the documents
referred to in paragraph 1 (a), (b) and (c) need not be required unless the
customsauthorities consider itnecessaryfor thepurposesofapplyingthe
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 dispensewith the presentation of
this document at the time of completion of the formalities. However, the
transport document shall be presented at the request of the customs
office or any other competent authority in the course of transport.!B
!M7
!B1993R2454 — EN — 01.07.2000 — 003.001 — 72
2. Without prejudice to any applicable simplification measures, the
customsdocument ofexport/dispatch or re-exportation ofthegoodsfrom
the customs territory of the Community or any document of equivalent
effect shall be presented to the office of departure with the transit
declaration to which it relates.
3. The customs authorities may, where appropriate, require production
of the document relatingto the precedingcustoms 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 warehousingprocedure:
— type D; the documents laid down in Article 218 (1) (a) and (b),— other than type D; no documents;
(b) for the inward-processingprocedure:
— drawback system; the documents laid down in Article 218 (1),— suspension system; the documents laid down in Article 218 (1)
(a) and (b),
and, where appropriate, the written authorization for the customs
procedure in question or a copy of the application for authorization
where the second subparagraph of Article 556 (1) applies;
(c) for processingunder customs control the documents laid down in
Article 218 (1) (a) and (b), and, where appropriate, the written
authorization for the customs procedure in question;
(d) for the temporary importation procedure:
— with partial relief from import duties; the documents laid down
in Article 218 (1),
— with total relief from import duties; the documents laid down in
Article 218 (1) (a) and (b),
and, where appropriate, the written authorization for the customs
procedure in question;
(e) for the outward-processingprocedures, the documents laid down in
Article 221 (1) and, where appropriate, the written authorization of
the procedure or a copy of the application for authorization where
the second subparagraph of Article 751 (1) applies.
2. Article 218 (2) shall apply to declarations of entry for any customs
procedure with economic impact.
3. The customs authorities may allow the written authorization of the
procedure oracopyoftheapplication forauthorization tobekeptattheir
disposal instead of accompanyingthe declaration.
Article 221
1. The export or re-export declaration shall be accompanied by all
documents necessary for the correct application of export duties and of
the provisions governing the export of the goods in question.
2. Article 218 (2) shall apply to export or re-export declarations.!B
!M10
!B1993R2454 — EN — 01.07.2000 — 003.001 — 73
!M1
CHAPTER 2
Customsdeclarationsmade usinga data-processing technique
Article 222
1. Where the customs declaration is made by a data-processing
technique, the particulars of the written declaration referred to in Annex
37 shall be replaced by sendingto the customs office desig nated for that
purpose, with a view to their processingby computer, data in codified
form or data made out in any other form specified by the customs
authorities and correspondingto the particulars required for written
declarations.
2. Acustomsdeclaration made byEDIshall beconsideredtohavebeen
lodged when the EDI message is received by the customs authorities.
Acceptance of a customs declaration made by EDI shall be communi-
cated to the declarant bymeans ofaresponsemessage containing at least
the identification details of the message received and/or the registration
number of the customs declaration and the date of acceptance.
3. Where the customs declaration is made by EDI, the customs
authorities shall lay down the rules for implementingthe provisions laid
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
identification details of the declaration and the date of release.
5. Where the particulars of the customs declaration are introduced into
customs data-processingsystems, parag raphs 2, 3 and 4 shall apply
mutatis mutandis .
Article 223
Where a paper copy of the customs declaration is required for the
completion of other formalities, this shall, at the request of the declarant,
be produced and authenticated, either by the customs office concerned,
or in accordance with the second subparagraph of Article 199 (2).
Article 224
Under the conditions and in the manner which they shall determine, the
customs authorities may authorize the documents required for the entry
of goods for a customs procedure to be made out and transmitted by
electronic means.
CHAPTER 3
Customsdeclarationsmade orally orbyanyotheract
Section 1
Oraldeclarations
Article 225
Customs declarations may be made orally for the release for free
circulation of the followingg oods:
(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;!B1993R2454 — EN — 01.07.2000 — 003.001 — 74
(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 clearingthe g oods is actingon behalf of
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
and226 are subject to importor exportduty the customs authorities shall
issue a receipt to the person concerned against payment of the duty
owing.
The receipt shall include at least the followinginformation:
(a) a description of the goods which is sufficiently precise to enable
them to be identified; this may include the tariff heading;
(b) the invoice value and/or quantity of the goods, as appropriate;(c) a breakdown of the charges collected;
(d) the date on which it was made out;
(e) the name of the authority which issued it.The Member States shall inform the Commission of any standard
receipts introduced pursuant to this Article. The Commission shall
forward any such information to the other Member States.!B
!M101993R2454 — EN — 01.07.2000 — 003.001 — 75
Article 229
1. Customs declarations may be made orally for the temporary
importation of the followingg oods, in accordance with the conditions
laid down in Article 696:
(a) — "M1animals for the uses referred to in points 12 and 13 of
Annex 93a and equipment satisfyingthe conditions laid down in
point (b) of Article 685 (2). 3
— packings listed in Article 679, imported filled, bearing the
permanent, indelible markings of a person established outside
the customs territory of the Community,
— radio and television production and broadcastingequipment and
vehicles specially adapted for use for the above purpose and
their equipment imported by public or private organizations
establised (SIC! established) outside the customs territory of the
Community and approved by the customs authorities issuingthe
authorization for the procedure to import such equipment and
vehicles,
— instruments and apparatus necessary for doctors to provide
assistance for patients awaitingan org an transplant pursuant to
Article 671 (2) (c);
(b) the goods referred to in Article 232;
(c) other goods, where this is authorized by the customs authorities.2. The goods referred to in paragraph 1 may also be the subject of an
oral declaration for re-exportation discharging a temporary importation
procedure.
Section 2
Customsdeclarationsmadebyanyotheract
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 Council
Regulation (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) goodsimported in the context of traffic of negligible importance and
exempted fromtherequirement tobeconveyedtoacustomsoffice in
accordance with Article 38 (4) of the Code, provided they are not
subject to import duty.
Article 231
The following, where not expressly declared to customs, shall be
considered to have been declared for export by the act referred to in
Article 233 (b):
(a) goods of a non-commercial nature not liable for export duty
contained in travellers’ personal luggage;
(b) means of transport registered in the customs territory of the
Community and intended to be re-imported;!B
(1) OJ No L 105, 23.4.1983, p. 1.!M1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 76
(c) goods referred to in Chapter II of Council Regulation (EEC)
No 918/83;
(d) other goods in cases of negligible economic importance, where this
is authorized by the customs authorities.
Article 232
1. The following, where not declared to customs in writing or orally,
shall be considered to have been declared for temporary importation by
the act referred to in Article 233, in accordance with Articles 698 and
735:
(a) travellers’ personal effects and goods imported for sports purposes
listed in Article 684;
(b) the means of transport listed in Articles 718 to 725.
2. Where they are not declared to customs in writingor orally, the
goods referred to in paragraph 1 shall be considered to have been
declared for re-exportation discharging the temporary importation
procedure by the act referred to in Article 233.
Article 233
"M61.3For the purposes of Articles 230 to 232, the act which is
considered to be a customs declaration may take the followingforms:
(a) in the case of goods conveyed to a customs office or to any other
place designated orapprovedinaccordancewithArticle 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 makinga customs
declaration;
— affixinga ‘nothingto declare’ sticker or customs declaration
disc to the windscreen of passenger vehicles where this
possibility 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 implementingArticle 38
(4) of the Code, in the case of export in accordance with Article 231
and in the case of re-exportation in accordance with Article 232 (2):
— the sole act of crossingthe frontier of the customs territory of
the Community.
2. Where goods covered by point (a) of Article 230, point (a) of Article
231, point (a) of Article 232 (1) or Article 232 (2) contained in a
passenger’s baggage are carried by rail unaccompanied by the passenger
and are declared to customs without the passenger being present in
person, the document referred to in Annex 38a may be used within the
terms and limitations set out in it.
Article 234
1. Where the conditions of Articles 230 to 232 are fulfilled, the goods
shall be considered to have been presented to customs within the
meaningof Article 63 of the Code, the declaration to havebeen accepted
and release to have been granted, at the time when the act referred to in
Article 233 is carried out.
2. Where acheck reveals that the act referred toinArticle 233hasbeen
carried out but the goods imported or taken out do not fulfil the
conditions in Articles 230 to 232, the goods concerned shall be
considered to have been imported or exported unlawfully.!B
!M6
!B1993R2454 — EN — 01.07.2000 — 003.001 — 77
Section 3
ProvisionscommontoSections1and2
Articles 235
The provisions of Articles 225 to 232 shall not apply to goods in respect
of which the payment of refunds or other amounts or the repayment of
duties is sought, or which are subject to a prohibition or restriction or to
any other special formality.
Article 236
For the purposes of Sections 1 and 2, ‘traveller’ means:
A. on import:
1. any person temporarily enteringthe customs territory of the
Community, not normally resident there, and
2. any person returningto the customs territory of the Community
where he is normally resident, after havingbeen temporarily in a
third country;
B. on export:
1. any person temporarily leavingthe customs territory of the
Community where he is normally resident, and
2. any person leavingthe customs territory of the Community after
a temporary stay, not normally resident there.
Section 4
Postaltraffic
Article 237
1. The followingpostal consig nments shall be considered to have been
declared to customs:
A. for release for free circulation:
(a) atthetimewhentheyareintroduced intothe customsterritoryof
the Community:
— postcards and letters containingpersonal messag es only,— braille letters,
— printed matter not liable for import duties, and
— all other consignments sentbyletter or parcel postwhich are
exempt from the obligation to be conveyed to customs in
accordance with provisions pursuant to Article 38 (4) of the
Code;
(b) at the time when they are presented to customs:
— consignments sent by letter or parcel post other than those
referred to at (a), provided they are accompanied by a
"M18CN223and/or"M18CN233declaration;
B. for export:
(a) at the time when they are accepted by the postal authorities, in
the case of consignments by letter and parcel post which are not
liable 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 to
export duties, provided they are accompanied by a
"M18CN223and/or a "M18CN233declaration.!B1993R2454 — EN — 01.07.2000 — 003.001 — 78
2. The consignee, in the cases referred to in paragraph 1A, and the
consignor,inthecasesreferredtoinparagraph1B,shallbeconsidered to
be the declarant and, where applicable, the debtor. The customs
authorities may provide that the postal administration shall be considered
as the declarant and, where applicable, as the debtor.
3. For the purposes of paragraph 1, goods not liable to duty shall be
considered to have been presented to customs within the meaningof
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 "M18CN223and/or "M18CN233declaration or
where such declaration is incomplete, the customs authorities shall
determine the form in which the customs declaration is to be made or
supplemented.
Article 238
Article 237 shall not apply:
— to consignments containing goods for commercial purposes of an
aggregate value exceeding the statistical threshold laid down by the
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-processingtechnique,
— to consignments containing the goods referred to in Article 235.
TITLE VIII
EXAMINATIONOFTHEGOODS,FINDINGSOFTHECUS-
TOMSOFFICEANDOTHERMEASURESTAKENBYTHE
CUSTOMSOFFICE
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,thecustomsauthorities may,attherequest ofthedeclarant,
authorize the examination of goods in places or during hours other 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 representative which items
they wish to examine. The customs authorities’ choice shall be final.!B1993R2454 — EN — 01.07.2000 — 003.001 — 79
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
assistance required to facilitate their work. Should the customs
authorities consider the assistance rendered unsatisfactory, they may
require the declarant to designate another person able to give the
necessary assistance.
2. Where the declarant refuses to be present at the examination of the
goods or to designate a person able to give the assistance which the
customs authorities consider necessary, the said authorities shall set a
deadline for compliance, unless they consider that such an examination
may be dispensed with.
If, on expiry of the deadline, the declarant has not complied with the
requirements of the customs authorities, the latter, for the purpose of
applyingArticle 75 (a) of the Code, shall proceed with the examination
of the goods, at the declarant’s risk and expense, calling if necessary on
the services of an expert or any other person designated in accordance
with the provisions in force.
3. The findings made by the customs authorities during the examin-
ation carried out under the conditions referred to in the preceding
paragraph shall have the same validity as if the examination had been
carried out in the presence of the declarant.
4. Insteadofthemeasureslaid downinparagraphs2and3,thecustoms
authoritiesshallhavetheoptionofdeemingadeclaration invalidwhereit
is clear that the declarant’s refusal to be present at the examination of the
goods or to designate a person able to give the necessary assistance
neither prevents, nor seeks to prevent, those authorities from findingthat
the rules governing the entry of the goods for the 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. Thequantities takenassamplesshouldnotexceed whatisneededfor
analysisor more detailed examination, includingpossiblecheck analysis.
Article 243
1. The declarant or the person designated by him to be present at the
takingof samples shall render the customs authorities all the assistance
needed to facilitate the operation.
2. Where the declarant refuses to be present at the takingof samples or
to designate a person to attend, or where he fails to render the customs
authorities all the assistance needed to facilitate the operation, the
provisions of the second sentence of Article 241 (1) and of Article 241
(2), (3) and (4) shall apply.!B
!M71993R2454 — EN — 01.07.2000 — 003.001 — 80
Article 244
Where the customs authorities take samples for analysis or more detailed
examination, they shall authorize the release of the goods in question
without waitingfor 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 duties in question
have already been entered in the accounts and paid or secured.
Article 245
1. The quantities taken by the customs office as samples shall not be
deducted from the quantity declared.
2. Where an export or outward processingdeclaration is concerned, the
declarant shall be authorized, where circumstances permit, to replace the
quantities of goodstaken as samples byidentical goods,in order to make
up the consignment.
Article 246
1. Unless destroyed by the analysis or more detailed examination, the
samples taken shall be returned to the declarant at his request and
expense once they no longer need to be kept by the customs authorities,
in particular after all the declarant’s means of appeal against the decision
taken by the customs authorities on the basis of the results of that
analysis or more detailed examination have been exhausted.
2. Where the declarant does not ask for samples to be returned, they
may either be destroyed or kept by the customs authorities. In specific
cases, however, the customs authorities may require the declarant to
remove any samples that remain.
Article 247
1. Where the customs authorities verify the declarations and accom-
panyingdocuments or examine the g oods, they shall indicate, at least in
the copy of the declaration retained by the said authorities, or in a
document attached thereto, the basis and results of any such verification
or examination. In the case of partial examination of the goods,
particulars of the consignment examined shall also be given.
Where appropriate, the customs authorities shall also indicate in the
declaration that the declarant or his representative was absent.
2. Should the result of the verification of the declaration and
accompanyingdocuments or examination of the g oods not be in
accordance with the particulars given in the declaration, the customs
authorities shallspecify,atleast inthecopyofthedeclaration 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 charges on
the goods in question and, where appropriate, calculating any refunds or
other amounts payable on exportation, and for applyingthe other
provisions governing the customs procedure for which the goods are
entered.
3. The findings of the customs authorities shall indicate, where
appropriate, the means of identification adopted. They shall be dated
and bear the particulars needed to identify the official issuingthem.
4. Where the customs authorities neither verify the declaration nor
examine the goods, they need not endorse the declaration or attached
document referred to in paragraph 1.
Article 248
1. The granting of release shall give rise to the entry in the accounts of
the import duties determined accordingto the particulars in the
declaration. Where the customs authorities consider that the checks
which they have undertaken "C2may enable an amount of import!B1993R2454 — EN — 01.07.2000 — 003.001 — 81
duties higher than that 3resultingfrom the particulars made in the
declaration to be assessed, they shall further require the lodging of a
security sufficient to cover the difference between the amount according
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 to which the goods may
ultimately be liable instead of lodging this security.
2. Where, on the basis of the checks which they have carried out, the
customs authorities assess an amount of import duties different from the
amount which results from the particulars in the declaration, the release
of 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, the
goods in question cannot be released.
4. Notwithstandingparag raph 1, the customs authorities may refrain
from takingsecurity in respect of g oods which are the subject of a
drawingrequest on a tariff quota if they determine, at the time when the
declaration for release for free circulation is accepted, that the tariff
quota in question is non-critical within the meaningof Article 308c.
Article 249
1. The customs authorities shall determine the form of release, taking
dueaccountoftheplaceinwhichthegoodsarelocated andofthespecial
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 applicable, 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
oneofthereasonsspecifiedinthesecondorthird indentofArticle 75(a)
of the Code, they shall give the declarant a time limit to regularize the
situation of the goods.
2. Where, in the circumstances referred to in the second indent of
Article 75 (a) of the Code, the declarant has not produced the requisite
documents within the time limit referred to in paragraph 1, the
declaration in question shall be deemed invalid and the customs office
shall cancel it. The provisions of Article 66 (3) of the Code shall apply.
3. In the circumstances referred to in the third indent of Article 75 (a)
of the Code, and without prejudice to any measures taken under the first
subparagraph of Article 66 (1) or Article 182 of the Code, where the
declarant has neither paid nor guaranteed the duties due within the time
limit referred to in paragraph 1, the customs authorities may start the
preliminary formalities for the sale of the goods. In this case the goods
shall be sold unless the requisite conditions have been fulfilled in the
interim, ifnecessarybyforced salewhere the lawof the Member State of
the authorities in question so permits. The customs authorities shall
inform the declarant thereof.
The customs authorities may, at the risk and expense of the declarant,
transfer the goods in question to special premises under their
supervision.!B
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 82
Article 251
By way of derogation from Article 66 (2) of the Code, a customs
declaration may be invalidated after the goods have been released, as
provided below:
1. where it is established that the goods have been declared in error
for a customs procedure entailingthe payment of import duties
instead of beingplaced under another customs procedure, the
customs authorities shall invalidate the declarationif arequest to
that effect is made within three months of the date of acceptance
of the declaration provided that:
— any use of the goods has not contravened the conditions of
the customs procedure under which they should have been
placed,
— when the goods were declared, they were intended to be
placed under another customs procedure, all the require-
ments of which they fulfilled, and
— the goods are immediately entered for the customs
procedure for which they were actually intended.
The declaration placingthe g oods under the latter customs
procedure shall take effect from the date of acceptance of the
invalidated declaration.
Thecustomsauthorities maypermitthethree-month periodtobe
exceeded in duly substantiated exceptional cases;
1a. Where it is established that the goods have been declared in
error, instead of other goods, for a customs procedure entailing
the obligation to pay import duties, the customs authorities shall
invalidate the declaration if a request to that effect is made
within three months of the date of acceptance of the declaration,
provided that:
— the goods originally declared:
(i) have not been used other than as authorized in their
original status; and
(ii) have been restored to their original status;and that
— thegoodswhichoughttohavebeen declared for thecustoms
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
circulation if a request to that effect is madewithin three months
of the date 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;!B
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2. wherethegoodshavebeendeclared forexportorfortheoutward
processingprocedure, the declaration shall be invalidated
provided that:
(a) in the case of goods which are subject to export duty, to an
application for the repayment of import duty, to refunds or
other exportamountsor toother special measuresonexport:
— the declarant provides the customs office of export with
evidence that the goods have not left the customs
territory of the Community,
— the declarant returns to the said office all copies of the
customs declaration, together with any other documents
issued to him on acceptance of the declaration,
— the declarant provides the customs office of export with
evidence that any refunds and other amounts granted on
the strength of the export declaration for the goods in
question have been repaid or that the necessary
measures have been taken bythe departments concerned
to ensure that they are not paid, and
— the declarant, in accordancewith the provisionsin force,
complies with any other obligations laid down by the
customsoffice of export to regularize the position of the
goods.
Invalidation of the declaration shall entail cancellation
of any adjustments made on an export licence or
advance-fixingcertificate presented in support of the
declaration.
Where the goods declared for export are required to
leave the customs territory of the Community by a
specified time limit, failure to comply with that time
limit shall entail invalidation of the relevant declaration;
(b) in the case of other goods, the customs office of export has
been informed in accordance with Article 796that thegoods
declared have not left the customs territory of the
Community.
3. In so far as the re-export of the goods entails the lodging of a
declaration, (2) above shall apply mutatis mutandis .
4. Where Community goods have been placed under the customs
warehousingprocedure within the meaningof Article 98 (1) (b)
of the Code, invalidation of the declaration of entry for that
procedure may be requested and effected provided that the
measures provided for in the relevant legislation in the event of
failure to comply with the treatment or use prescribed have been
taken.
If, on the expiry of the period laid down for the goods to remain
under the customs warehousingprocedure, no application has
been 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 accordance with
the procedures in force in the Member States.!B
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TITLE IX
SIMPLIFIEDPROCEDURES
CHAPTER 1
General provisions
Article 253
1. The procedure for incomplete declarations shall allow the customs
authorities to accept, in a duly justified case, a declaration which does
not contain all the particulars required, or which is not accompanied by
all documents necessary for the customs procedure in question.
2. The simplified declaration procedure shall enable goods to be
entered for the customs procedure in question on presentation of a
simplified declaration with subsequent presentation of a supplementary
declaration which may be of a general, periodic or "C3recapitulative
3nature, as appropriate.
3. The local clearance procedure shall enable the entry of goods for the
customs procedure in question to be carried out at the premises of the
person concerned or at other places designated or approved by the
customs authorities.
Article 253a
Where a simplified procedure is applied usingdata-processingsystems
to produce customs declarations or usinga data-processingtechnique,
the provisions referred to in Articles 199 (2) and (3), 222, 223 and 224
shall apply mutatis mutandis .
CHAPTER 2
Declarationsforrelease forfreecirculation
Section 1
Incompletedeclarations
Article 254
Declarations for release for free circulation which the customs
authorities may accept, at the declarant’s request, without their
containingcertain of the particulars referred to in Annex 37 shall
contain at least the 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
unambiguously 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 in a
position to declare this value, a provisional indication of valuewhich
is considered acceptable by the customs authorities, due account
beingtaken in particular of the information available to the
declarant,
— any further particulars considered necessary by the customs auth-
orities in order to identify the goods, implement the provisions!B
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!B
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governingtheir release for free circulation and determine the amount
of any security required before the goods may be released.
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 supportingdocuments shall be
accompaniedatleastbythosedocumentswhichmustbeproducedbefore
the goods declared can be released for free circulation.
2. By way of derogation from paragraph 1, a declaration not
accompanied by one or more of the documents required before the
goods can be released for free circulation may be accepted once it is
established to the satisfaction of the customs authorities that:
(a) the document concerned exists and is valid;(b) it could not be annexed to the declaration for reasons beyond the
declarant’s control;
(c) any delay in acceptingthe declaration would prevent the release of
the goods for free circulation or make them liable to a higher rate of
duty.
Data relatingto missingdocuments shall in all cases be indicated in the
declaration.
Article 256
1. Theperiodallowedbythecustomsauthorities tothedeclarant forthe
communication of particulars or production of documents missingat the
time when the declaration was accepted may not exceed one month 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 good reason
to believe that the goods covered by the incomplete declaration may
qualify for such reduced or zero rate of duty, a further period may, at the
declarant’s request, be allowed for the production of the document in
question. Such additional period may not exceed three months.
Where the missingparticulars to be communicated or documents to be
supplied concern customs value, the customs authorities may, where this
proves absolutely necessary, set a longer time limit or extend the period
previously set. The total period allowed shall take account of the
prescribed 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, provided that the
levyingofnormalimportdutiesisnotre-introduced,withintariffceilings
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 the granting of the
reduced or zero rate is conditional. The document must in any case be
presented:
— before the tariff quota has been exhausted, or
— in other cases, before the date on which a Community measure
re-introduces the levyingof normal import duties.
3. Subject to paragraphs 1 and 2, the document on whose presentation
thegranting ofthe reduced orzero rate of importdutyisconditional 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.!B
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Article 257
1. The customs authorities’ acceptance of an incomplete declaration
shall not prevent or delay the release of the goods thus declared, unless
other grounds exist for so doing. Without prejudice to the provisions of
Article 248, release shall take place in accordance with the conditions
laid down in paragraphs 2 to 5 below.
2. Where the late production of particulars or of a supportingdocument
missingat the time when a declaration is accepted cannot affect the
amount of duties to which the goods covered by the said declaration are
liable, the customsauthorities shall immediatelyenter intheaccounts the
sum payable, calculated in the usual manner.
3. Where, pursuant to Article 254, a declaration contains a provisional
indication of value, the customs authorities shall:
— enter immediately in the accounts the amount of duties determined
on the basis of this indication,
— require, if necessary, the lodging of a security adequate to cover the
difference between that amount and the amount to which the goods
may ultimately be liable.
4. Where, in circumstances other than those referred to in paragraph 3,
the late production of particulars or of a supportingdocument missingat
the time when a declaration is accepted may affect the amount of duties
to which the goods covered by the said declaration are liable:
(a) iflate production ofanymissingparticulars ordocument maylead 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 missingparticulars 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 the
normal rate.
5. Without prejudice to any subsequent changes which may arise,
particularly as a result of the final determination of the customs value,
the declarant shall have the option, instead of lodging a security, of
requestingthe immediate entry in the accounts:
— where the second indent of paragraph 3 or the second indent of
paragraph 4 (a) applies, of the amount of duties to which the goods
may ultimately be liable, or
— where paragraph 4 (b) applies, of the amount of duties calculated at
the normal rate.
Article 258
If, at the expiry of the period referred to in Article 256, the declarant has
not supplied the details necessary for the final determination of the
customs value of the goods, or has failed to provide the missing
particulars or documents, the customsauthorities shall immediatelyenter
in the accounts as duties to which the goods in question are subject the
amount of the security provided in accordance with the provisions of the
second indent of Article 257 (3), the second indent of Article 257 (4) (a)
or Article 257 (4) (b).!B1993R2454 — EN — 01.07.2000 — 003.001 — 87
Article 259
An incomplete declaration accepted under the conditions set out in
Articles 254 to 257 may be either completed by the declarant or, by
agreement with the customs authorities, replaced by another declaration
which complies with the conditions laid down in Article 62 of the Code.
In both cases, the operative date for the fixingof any duties and the
application of other provisions governing the release of goods for free
circulation shall be the date of acceptance of the incomplete declaration.
Section 2
Simplifieddeclarationprocedure
Article 260
1. Thedeclarant shall,uponwrittenrequestcontainingall thenecessary
information, be authorized in accordance with the conditions and in the
manner laid down in Articles 261 and 262, to make the declaration for
release forfreecirculation inasimplifiedformwhengoodsarepresented
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 second indent of
paragraph 2 to be replaced by a general request in respect of release
operations to take place over a given period. A reference to the
authorization granted inresponseto suchgeneral request shall beentered
on the commercial or administrative document presented pursuant to
paragraph 1.
4. The simplified declaration shall be accompanied by all documents
the production of which may be required to secure the release of the
goods for free circulation. Article 255 (2) shall apply.
5. This Article shall be without prejudice to Article 278.
Article 261
1. The authorization referred to in Article 260 shall be granted to the
declarant on condition that it is possible to guarantee an effective check
on compliance with import prohibitions or restrictions or other
provisions governing release for free circulation.
2. Such authorization shall in principle be refused where the person
who has made the request:
— has committed a serious infringement or repeated infringements of
customs rules,
— declares goods for release for free circulation only occasionally.It may be refused where the person in question is actingon 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.!B1993R2454 — EN — 01.07.2000 — 003.001 — 88
Article 262
1. The authorization referred to in Article 260 shall:
— designate the customs office(s) competent to accept simplified
declarations,
— specify the form and content of the simplified declarations,
— specify the goods to which it applies and the particulars which must
appear on the simplified declaration for the purposes of identifying
the goods,
— make reference to the security to be provided by the person
concerned to cover any customs debt which may arise.
It shall also specify the form and content of the supplementary
declarations, and shall set the time limits within which they must be
lodged with the customs authority designated for this purpose.
2. The customs authorities may waive the presentation of the
supplementary declaration where the simplified declaration concerns
goods the value of which is below the statistical threshold laid down by
theCommunityprovisionsinforceandthesimplifieddeclaration already
contains all the information needed for release for free circulation.
Section 3
Localclearanceprocedure
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 wishingto have g oods released for free
circulation athispremisesorattheother places referredtoinArticle 253
and who submits to the customs authorities a written request to this end
containingall the particulars necessary for theg rant of the authorization:
— in respect of goods subject either to the Community or common
transit procedure and for which the person referred to above is
authorized to use the simplified procedures to be carried out at the
office of destination in accordance with Articles 406 to 409,
— in respect of goods previously placed under a customs procedure
with economic impact, without prejudice to Article 278,
— in respect of goods which, after having been presented to customs
pursuant to Article 40 of the Code, are consigned to those premises
or places in accordance with a transit procedure other than that
referred to in the first indent,
— in respect of goods which are brought into the customs territory of
the Community with an exemption from the requirement that theybe
presented to customs, pursuant to Article 41 (b) of the Code.
Article 264
1. Theauthorization referredtoinArticle 263shallbegrantedprovided
that:
— the applicant’s records enable the customs authorities to carry out
effective checks, in particular retrospective checks,
— it is possible to guarantee an effective check on compliance with
"C2import prohibitions 3or 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.!B1993R2454 — EN — 01.07.2000 — 003.001 — 89
Article 265
1. Without prejudice to Article 9 of the Code, the customs authorities
may refrain from revokingthe authorization when:
— the holderfulfilshisobligationswithin anytime limit setbythem, 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.
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
obtainingrelease of the g oods, and
— enter the goods in his records;
(ii) where release for free circulation is preceded by temporary
storage of the goods within the meaning of Article 50 of the
Code at the same place, before expiry of the time-limit set under
Article 49 of the Code:
— duly notify the customs authorities, in the form and the
manner specified by them, of his desire to have the goods
released for free circulation, for the purpose of obtaining
release of the goods, and
— enter the goods in his records;
(b) in the cases referred to in the second indent of Article 263:
— duly notify the customs authorities, in the form and the manner
specified by them, of his desire to have the goods released for
free circulation, for the purpose of obtainingrelease of the
goods, and
— enter the goods in his records.
The notification referred to in the first indent shall not be required
where the goods to be released for free circulation have already been
placed under the customs warehousingprocedure in a type D
warehouse;
(c) in the cases referred to in the fourth indent of Article 263, upon
arrival of the goods at the place designated for that purpose:
— enter the goods in his records;
(d) make available to the customs authorities, from the time of the entry
in the records referred to in points (a), (b) and (c), all documents, the
production of which is required for the application of the provisions
governing release for free circulation.!B
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2. On condition that checks on the proper conduct of operations are not
thereby affected, the customs authorities may:
(a) permitthenotification referredtoinpoints(a)and(b)ofparagraph1
to be effected as soon as the arrival of the goods becomes imminent;
(b) in certain special circumstances, where the nature of the goods in
question and the rapid turnover so warrant, exempt the holder of the
authorization from the requirement to notify the competent customs
office of each arrival of goods, provided that he supplies the said
office with all the information it considers necessary to enable it to
exercise its right to examine the goods should the need arise.
Inthiscase,entryofthegoodsintherecordsofthepersonconcerned
shall be equivalent to release.
3. The entry in the records referred to in points (a), (b) and (c) of
paragraph 1 may be replaced by any other formality offering similar
guarantees stipulated by the customs authorities. The entry shall indicate
the date on which it is made and the particulars necessary for
identification of the goods
Article 267
The authorization referred to in Article 263 shall lay down the specific
rules for the operation of the procedure and in particular shall stipulate:
— the goods to which it applies,
— the form of the obligations referred to in Article 266 and the
reference to the guarantee to be provided by the person concerned,
— the time of release of the goods,— the time limit within which the supplementary declaration must be
lodged with the competent customs office designated for that
purpose,
— the conditions under which goods are to be covered by general,
periodic or recapitulative declarations, as appropriate.
CHAPTER 3
Declarationsforacustoms procedure with economic impact
Section 1
Entryforacustomsprocedurewitheconomicimpact
Subsection 1
Entryforthecustomswarehousingprocedure
A.Incomplete declarations
Article 268
1. Declarations for the customs warehousingprocedure which the
customs office of entry may accept at the declarant’s request without
their containingsome of the particulars referred to in Annex 37 shall
containatleasttheparticulars necessaryforidentification ofthegoodsto
which the declaration relates, includingtheir quantity.
2. Articles 255, 256 and 259 shall apply mutatis mutandis .
3. This Article shall not apply to declarations for the procedure for the
Community agricultural products referred to in Articles 529 to 534.!B
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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 thisprocedure isapplied inatypeDwarehouse thesimplified
declaration shall also include the nature of the goods concerned, in
sufficient detail to permit their immediate and unambiguous classifi-
cation, and their customs value.
3. The procedure referred to in paragraph 1 shall not apply to Type F
warehouses nor to the entry for the procedure of the Community
agricultural products referred to in Articles 529 to 534 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 possible to use a
commercial document. Where the administrative document does not
containall theparticulars showninAnnex37TitleI(B)(2)(f)(aa),these
should be supplied on the accompanyingapplication.
Article 270
1. The application referred to in Article 269 (1) shall be made in
writingand contain all the particulars necessary for the g rant of the
authorization.
Where circumstances permit, the application referred to in Article 269
(1) may be replaced by a general request in respect of operations to take
place over a given period.
In this case the application shall be made under the conditions laid down
in Articles 497 to 502 and shall be submitted with the application to
operate the customs warehouse or as a modification to the initial
authorization, to the customs authority which issuedthe authorization for
the procedure.
2. The authorization referred to in Article 269 (1) shall be granted to
the person concerned provided that the proper conduct of operations is
not thereby affected.
3. Such authorization shall in principle be refused where:
— theguarantees necessary for the proper conduct of operationsare not
given,
— the person concerned enters goods for the procedure only
occasionally,
— the person concerned has committed a serious infringement or
repeated infringements of customs rules.
4. Without prejudice to Article 9 of the Code, the authorization may be
revoked where the cases referred to in paragraph 3 arise.!B
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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
accordingto the conditions and in the manner laid down in parag raph 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 products
referred to in Articles 529 to 534 for the procedure in any type of
warehouse.
3. Article 270 shall apply mutatis mutandis .
Article 273
1. In order to allow the customs authorities to ensure the proper
conduct of operations, the holder of by the authorization shall, upon
arrival of the goods at the place designated for that purpose:
(a) duly notify such arrival to the supervisingoffice in the form and
manner specified by it;
(b) to make entries in the stock records;(c) keep at the disposal of the supervisingoffice all documents
concerningthe entry of the g oods for the procedure.
The entry in the stock records referred to in (b) shall contain at least
some of the particulars used to identify the goods commercially,
includingtheir 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.!B
!M6
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Subsection 2
Entryfortheinwardprocessing,processingundercustomscontrol
ortemporaryimportationprocedures
A.Incomplete declarations
Article 275
1. Declarations of entry for a customs procedurewith economic impact
other than outward processingor customs warehousingwhich the
customs office of entry for the procedure may accept at the declarant’s
request without their containingsome of the particulars referred to in
Annex 37 or without their beingaccompanied by certain documents
referred to in Article 220 must contain at least the particulars referred to
in Boxes 14, 21, 31, 37, 40 and 54 of the single administrative document
and, in Box 44, a reference to the authorization, or a reference to the
application where the second subparagraph of Article 556 (1) applies.
2. Articles 255, 256 and 259 shall apply mutatis mutandis .
3. In cases of entry for the inward processingprocedure, drawback
system, Articles 257 and 258 shall also apply mutatis mutandis .
B.Simplified declaration andlocal clearance procedures
Article 276
The provisions of Articles 260 to 267 and of Article 270 shall apply
mutatis mutandis to goods declared for the customs procedures with
economic impact covered by this subsection.
Subsection 3
Goodsdeclaredfortheoutwardprocessingprocedure
Article 277
The provisions of Articles 279 to 289 applyingto g oods declared for
export shall apply mutatis mutandis to goods declared for export under
the outward processingprocedure.
Section 2
Dischargeofacustomsprocedurewitheconomicimpact
Article 278
1. In cases of discharge of a customs procedure with economic impact
other than the outward processingand 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
processingprocedure.
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
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 94
(b) for goods entered for the procedure in a type B warehouse only
incomplete declarations and the simplified declaration procedure
shall 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 checked
without a physical examination of the goods, this procedure may not
be applied. In this case, other procedures involvingpresentation of
the goods to customs may be used;
(d) no simplified procedure shall apply for Community agricultural
goods entered for the customs warehousing procedure pursuant to
Articles 529 to 534.
CHAPTER 4
Exportdeclarations
Article 279
The formalities to be carried out at the customs office of export as
provided for in Article 792 may be simplified in accordance with the
provisions of this Chapter.
The provisions of Articles 793 and 796 shall apply to this Chapter.
Section 1
Incompletedeclarations
Article 280
1. Export declarations which the customs office may accept, at the
declarant’s request, without their containingcertain of the particulars
referred to in Annex37 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 the
information required for the proper application of such duties or
measures,
— any further information considered necessary in order to identify the
goods, apply the provisions governing their export or determine the
amount of any security required before the goods may be exported.
2. The customs authorities may allow the declarant not to complete
boxes 17 and 33 on condition he declares that export of the goods in
question is not subject to prohibitions or restrictions and the customs
authorities have no reason for doubt in this respect and that the
description of the goods allows the combined nomenclature classifi-
cation to be determined immediately and unambiguously.
3. Copy No 3 shall include one of the followingendorsements in box
44:
— Exportación simplificada
— Forenklet udførsel
— Vereinfachte Ausfuhr—Απλ4omikronυστευµένη ε4ksiαγωγή
— Simplified exportation
— Exportation simplifiée
— Esportazione semplificata!B1993R2454 — EN — 01.07.2000 — 003.001 — 95
— Vereenvoudigde uitvoer
— Exportação simplificada
— Yksinkertaistettu vienti — Förenklad export
— Förenklad export.
4 .A r t i c l e s2 5 5t o2 5 9s h a l la p p l y mutatis mutandis to export
declarations.
Article 281
WhereArticle 789applies,thesupplementaryor replacement declaration
may be lodged at the customs office responsible for the place where the
exporter is established. Where the sub-contractor is established in a
Member State 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
supplementary declaration will be lodged. The customs office where
the incomplete declaration is lodged shall send copy Nos 1 and 2 to the
customs office where the supplementary declaration or replacement
declaration is lodged.
Section 2
Simplifieddeclarationprocedure
Article 282
1. On written request containingall the information required for the
authorization to be granted, the declarant shall be authorized, under the
conditions and in the manner laid down in Articles 261 and 262 applied
mutatis mutandis , to make the export declaration in a simplified form
when goods are presented to customs.
2. Without prejudice to Article 288, the simplified declaration shall
take the form of the incomplete Single Administrative Document
containingat least the particulars necessary for identification of the
goods. Paragraphs 3 and 4 of Article 280 shall apply mutatis mutandis .
Section 3
Localclearanceprocedure
Article 283
On written request, authorization to use the local clearance procedure
shall be granted under the conditions and in the manner laid down in
Article 284 to any person, hereinafter referred to as an ‘approved
exporter’,wishingtocarryoutexportprocedures athispremisesoratthe
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 obtainingrelease of the
goods;!B
!A1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 96
(b) enter the said goods in his records. Such entry may be replaced by
any other formality offeringsimilar g uarantees stipulated by the
customs authorities. The entry shall indicate the date on which it is
made and the particulars necessary for identification of the goods;
(c) make available to the customs authorities any documents the
presentation of which may be required for application of the
provisions 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, the
customs authorities may exempt the approved exporter from the
requirement to notify the competent customs office of each removal of
goods,providedthat hesuppliesthe saidofficewithall theinformation it
considersnecessary to enable it to exercise its right to examine thegoods
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. Tocheckthat thegoodshaveactuallyleft the customsterritoryofthe
Community, Copy No 3 of the Single Administrative Document shall be
used as evidence of exit.
The authorization shall stipulate that Copy No 3 of the Single
Administrative Document be authenticated in advance.
2. Prior authentication may be effected in one of the followingways:
(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 usinga special
stamp conformingto the model shown in Annex 62.
The imprint of this stamp may be preprinted on the forms where the
printingis 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 toentryinhisrecords and the date on which thiswas 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 issuingcustoms
office;
— one of the endorsements referred to in Article 280 (3).
Article 287
1. The authorization referred to in Article 283 shall lay down the
specific rules for the operation of the procedure and in particular shall
stipulate:
— the goods to which it applies,— the form of the obligations referred to in Article 285,— the time of release of the goods,
— the content of Copy No 3 and the means by which it is to be
validated,
— the procedure for presentingthe supplementary declaration and the
time limit within which it must be lodged.!B1993R2454 — EN — 01.07.2000 — 003.001 — 97
2. The authorization shall include an undertakingby the approved
exporter to take all necessary measures to ensure the safekeepingof the
special stamp or of the forms bearingthe imprint of the stamp of the
customs office of export or the imprint of the special stamp.
Section 4
ProvisionscommontoSections2and3
Article 288
1. Instead of the Single Administrative Document, Member States may
allow a commercial or administrative document or any other medium to
be used where the whole of an export operation is carried out on the
territory of a single Member State, or whenever this possibility is
provided for by means of agreements concluded between the adminis-
trations 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 plus one of
the endorsements referred to in Article 280 (3) and it shall be
accompanied 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. Thecommercial oradministrativedocument shallbeevidenceofexit
from the customs territory of the Community in the same way as Copy
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 administrations of
the Member States concerned.
Article 289
Where the whole of an export operation takes place on the territory of a
single Member State, that Member State may, in addition to the
proceduresreferredtoinSections2and3andwhileensuringcompliance
with Community policies, provide for other simplifications.
PART II
CUSTOMS-APPROVEDTREATMENTORUSE
TITLE I
RELEASEFORFREECIRCULATION
CHAPTER 1
General provisions
Article 290
1. Where Community goods are exported under an ATA carnet in
conformity with Article 797, those goods may be released for free
circulation on the basis of the ATA carnet.
2. In this case, the office where the goods are released for free
circulation shall carry out the followingformalities:
(a) verify the information given in boxes A to G of the reimportation
voucher;
(b) complete the counterfoil and box H of the reimportation sheet;!B1993R2454 — EN — 01.07.2000 — 003.001 — 98
(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 officewhere the goods enter the customs territoryof the Community,
conveyance of the goods from that office to the office where the said
formalities are carried out shall require no formality.
Article 290a
Examination of bananas fallingwithin CN code 0803 00 19 for the
purposes of checkingthe net mass on importation shall involve a
minimum of 10 % of declarations per year and per customs office.
Examinationofbananasshallbecarriedoutatthetime ofrelease forfree
circulation, in accordance with the rules laid down in Annex 38b.
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 or zero rate
of duty on account of their end-use are subject to end-use customs
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 containingall the necessary information
and technical details on whatever medium, enablingthe 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 with Article
82 of the Code, a written authorisation for the purposes of end-use
customs supervisions shall be necessary.
2. Applications shall be made in writingusingthe model set out in
Annex 67. The customs authorities may permit renewal or modification
to be applied for by simple written request.
3. In particular circumstances the customs authorities may allow the
declaration for free circulation in writingor by means of a data-process-
ingtechnique usingthe normal procedure to constitute an application for
authorisation, provided that:
— the application only involves one customs administration,
— the applicant wholly assignsthegoodsto the prescribed end-use, and
— the proper conduct of operations is safeguarded.!B
!M11
!M18
!C5
!M181993R2454 — EN — 01.07.2000 — 003.001 — 99
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 makinga
customs declaration, the customs authorities shall require, without
prejudice to Article 218, that the application be accompanied by a
document made out by the declarant containingat least the following
information, unless such information is deemed unnecessary or is
entered 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 identifyingthem;
(d) estimated rate of yield or method by which that rate is to be
determined;
(e) estimated period for assigning the goods to their end-use;
(f) the place where the goods are put to the end-use.
5. Where a single authorisation is applied for, the prior agreement of
the authorities shall be necessary accordingto the followingprocedure.
The application shall be submitted to the customs authorities designated
for the place
— where the applicant’s main accounts are kept facilitatingaudit-based
controls, and where at least part of the operations to be covered by
the authorisation are carried out; or
— otherwise, where the goods are assigned to the prescribed end-use.
These customs authorities shall communicate the application and the
draft authorisation to the other customs authorities concerned, which
shall acknowledge the date of receipt within 15 days.
The other customs authorities concerned shall notify any objections
within 30 days of the date on which the draft authorisation was received.
Where objections are notified within the above period and no agreement
is reached, the application shall be rejected to the extent to which
objections were raised.
The customs authorities may issue the authorisation if theyhavereceived
no objections to the draft authorisation within the 30 days.
The customs authorities issuingthe 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 customs
administrations, the said administrations may also agree to replace prior
consultation by simple notification. Such notification shall always be
sufficient where a single authorisation is renewed or revoked.
Article 293
1. An authorisation usingthe model set out in Annex 67 shall be
granted topersonsestablishedinthecustomsterritoryoftheCommunity,
provided that the followingconditions are met:
(a) the activities envisaged are consistent with the prescribed end-use
and with the provisions for the transfer of goods in accordance with
Article 296 and the proper conduct of operations is ensured;
(b) the applicant offerseveryguarantee necessaryfor the proper conduct
of operations to be carried out and will undertake the obligations:
— to whole or partly assign the goods to the prescribed end-use or
to transfer them and to provide evidence of their assignment or
transfer in accordance with the provisions in force,!M181993R2454 — EN — 01.07.2000 — 003.001 — 100
— not to take actions incompatiblewiththe intended purpose ofthe
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
disproportionate to the economic needs involved;
(d) adequate records are kept and retained;(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 territoryof the Community
by acceptance of the customs delcaration, under the other conditions set
out in paragraph 1.
3. The authorisation shall include the followingitems, unless such
information is deemed unnecessary:
(a) identification of the authorisation holder;
(b) where necessary Combined Nomenclature or TARIC code, type and
description ofthegoodsandoftheend-useoperationsandprovisions
concerningrates of yield;
(c) means and methods of identification and of customs supervision;(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 circulation
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
accordance 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.
4. Without prejudice to Article 294 the authorisation shall take effect
on the date of issue or at any later date given in the authorisation.
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.
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 auth-
orisation 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;!M181993R2454 — EN — 01.07.2000 — 003.001 — 101
(b) the applicant’s accounts confirm that all the requirements of the
arrangements can be regarded as having been met and, where
appropriate, inorder toavoid substitution thegoodscanbeidentified
for the period involved, and such accounts allow the arrangements to
be verified;
(c) all the formalities necessary to regularise the situation of the goods
canbecarriedout,including, wherenecessary,theinvalidation 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 authorisation
holders established in different Member States and the customs
authorities concerned have not agreed simplified procedures in accord-
ance with paragraph 3, the T5 control copy provided for in Annex 63
shall be used in accordance with the followingprocedure:
(a) the transferor shall complete the T5 control copy in triplicate (one
original and two copies). The copies shall be numbered in an
appropriate manner;
(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 tradingname, full address and
authorisation number of the transferor,
— in box 8, the name or tradingname, full address and
authorisation number of the transferee,
— inthe box‘Important note’ andin boxBthetextshall becrossed
out,
— in boxes 31 and 33, respectively, the description of the goods as
at the"C6time of transfer 3, includingthe 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 AL
CESIONARIO (REGLAMENTO (CEE) No2454/93, AR-
TÍCULO 296)
— SÆRLIGT ANVENDELSESFORMÅL: VARER, FOR
HVILKE FORPLIGTELSERNE OVERDRAGES TIL ER-
HVERVEREN (FORORDNING (EØF) Nr. 2454/93, AR-
TIKEL 296)
— BESONDERE VERWENDUNG: WAREN MIT DENEN
DIE PFLICHTEN AUF DEN ÜBERNEHMER ÜBER-
TRAGEN WERDEN (ARTIKEL 296 DER VERORD-
NUNG (EWG) Nr. 2454/93)
—ΕΙ∆ΙΚ4OmikronΣ ΠΡ4Omikron4OmikronΡΙΣΜ4OmikronΣ: ΕΜΠ4OmikronΡΕΓΜΑΤΑ ΓΙΑ
ΤΑ 4OmikronΠ4OmikronΙΑ 4OmikronΙ ΥΠ4Omikron4KhiΡΕΩΣΕΙΣ ΕΚ4KhiΩΡ4OmikronΥΝΤΑΙ
ΣΤ4OmikronΝ ΕΚ∆4Omikron4KhiΕΑ (ΑΡΘΡ4Omikron 296 ΚΑΝ4OmikronΝΙΣΜ4OmikronΣ
(Ε4OmikronΚ) αριθ. 2454/93)!M181993R2454 — EN — 01.07.2000 — 003.001 — 102
— 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 SONT
TRANSFÉRÉES AU CESSIONNAIRE [RÈGLEMENT
(CEE) No2454/93, ARTICLE 296]
— DESTINAZIONE PARTICOLARE: MERCI PER LE QUA-
LI GLI OBBLIGHI SONO TRASFERITI AL CESSIONA-
RIO (REGOLAMENTO (CEE) N. 2454/93, ARTICOLO
296)
— BIJZONDERE BESTEMMING: GOEDEREN WAAR-
VOOR DE VERPLICHTINGEN AAN DE OVERNEMER
WORDEN OVERGEDRAGEN (VERORDENING (EEG)
Nr. 2454/93, ARTIKEL 296)
— DESTINO ESPECIAL: MERCADORIAS RELATIVA-
MENTE ÀS QUAIS AS OBRIGAÇÕES SÃO TRANS-
FERIDAS PARA O CESSIONÁRIO [REGULAMENTO
(CEE) N.o2454/93, ARTIGO 296.o]
— TIETTY KÄYTTÖTARKOITUS: TAVARAT, JOIHIN LIIT-
TYVÄT VELVOITTEET SIIRRETÄÄN SIIRRONSAA-
JALLE (ASETUS (ETY) N:o 2454/93, 296 ARTIKLA)
— ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VAROR
FÖR VILKA SKYLDIGHETERNA ÖVERFÖRS TILL
DEN MOTTAGANDE PARTEN (ARTIKEL 296 I FÖR-
ORDNING (EEG) nr 2454/93)
— in box 106:
— the taxation elements of the import goods,— 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
showingthe date of receipt of the g oods 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 customs
office of any excess, shortfall, substitution or other irregularity;
(e) thecustomsoffice specifiedinthetransferee’sauthorisation shall fill
in box J, includingthe 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 two
copies in box E. The customs office shall retain the second copy in
its records and returnthe original and the first copyto the transferee;
(f) thetransferee shallretain thefirstT5copyinhisrecordsandforward
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 of goods
between two authorisation holders established in two different Member
States to be made without usingthe 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 accordance
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.!M181993R2454 — EN — 01.07.2000 — 003.001 — 103
6. The transferor shall be discharged from his obligations where the
followingconditions 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 for airlines’
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
followingparticulars:
(a) the name of the consigning airline;(b) the name of the airport of departure;
(c) the name of the receivingairline;
(d) the name of the airport of destination;(e) the description of the materials;
(f) the number of articles.
The particulars referred to in the 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 followingindications in block capitals:
— DESTINO ESPECIAL
— SÆRLIGTANVENDELSESFORMÅL
— BESONDERE VERWENDUNG—ΕΙ∆ΙΚ4OmikronΣ ΠΡ4Omikron4OmikronΡΙΣΜ4OmikronΣ
— END-USE
— DESTINATION PARTICULIÈRE— DESTINAZIONE PARTICOLARE
— BIJZONDERE BESTEMMING
— DESTINO ESPECIAL— TIETTY KÄYTTÖTARKOITUS
— ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL
4. The consigning airline shall retain a copy of the air waybill or
equivalent document as part of its records and shall, in the manner
prescribed by the customs authorities of the Member State of departure,
make a further copy available to the competent customs office.
The receivingairline shall retain a copy of the air waybill or equivalent
document aspartof itsrecords andshall, inthe manner prescribed bythe
customs authorities of the Member State of destination, make a further
copy available to the competent customs office.
5. The intact materials and the copies of the air waybill or equivalent
document shall be delivered to the receivingairline in the places
specified by the customs authorities in the airline’s Member State
residence. The receivingairline shall enter the materials in its records.!M181993R2454 — EN — 01.07.2000 — 003.001 — 104
6. The obligations arising under paragraphs 1 to 5 shall pass from the
consigning airline to the receiving airline at the time when the intact
materials and copies of the air waybill or equivalent document are
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 one of
the followingindications in block capitals:
— ARTÍCULO 298, REGLAMENTO (CEE) No2454/93, DESTINO
ESPECIAL: MERCANCÍAS DESTINADAS A LA EXPORTA-
CIÓN — NO SE APLICAN RESTITUCIONES AGRÍCOLAS
— ART. 298 I FORORDNING (EØF) Nr. 2454/93 SÆRLIGT
ANVENDELSESFORMÅL: VARER BESTEMT TIL UDFØRSEL
— INGEN RESTITUTION
— ARTIKEL 298 DER VERORDNUNG (EWG) Nr. 2454/93 BE-
SONDERE VERWENDUNG: ZUR AUSFUHR VORGESEHENE
WAREN — ANWENDUNG DER LANDWIRTSCHAFTLICHEN
AUSFUHRERSTATTUNGEN AUSGESCHLOSSEN
—ΑΡΘΡ4Omikron 298 Τ4OmikronΥ ΚΑΝ. ( CEE)αριθ. 2454/93 ΕΙ∆ΙΚ4OmikronΣ
ΠΡ4Omikron4OmikronΡΙΣΜ4OmikronΣ: ΕΜΠ4OmikronΡΕΓΜΑΤΑ ΠΡ4Omikron4OmikronΡΙ4…zeta4OmikronΜΕΝΑ ΓΙΑ
Ε4KsiΑΓΩΓΗ — ΑΠ4OmikronΚΛΕΙ4OmikronΝΤΑΙ 4OmikronΙ ΓΕΩΡΓΙΚΕΣ ΕΠΙ-
ΣΤΡ4OmikronΦΕΣ
— ARTICLE 298 REGULATION (EEC) No 2454/93 END-USE:
GOODS DESTINED FOR EXPORTATION — AGRICULTURAL
REFUNDS NOT APPLICABLE
— ARTICLE 298, RÈGLEMENT (CEE) No2454/93 DESTINATION
PARTICULIÈRE: MARCHANDISESPRÉVUES POUR L’EXPOR-
TATION — APPLICATION DES RESTITUTIONS AGRICOLES
EXCLUE
— ARTICOLO 298 (CEE) No2454/93 DESTINAZIONE PARTICO-
LARE: MERCI PREVISTE PER L’ESPORTAZIONE — APPLI-
CAZIONE DELLE RESTITUZIONI AGRICOLE ESCLUSA
— ARTIKEL 298, VERORDENING (EEG) Nr. 2454/93 BIJZON-
DERE BESTEMMING: VOOR UITVOER BESTEMDE GOEDE-
REN — LANDBOUWRESTITUTIES NIET VAN TOEPASSING
— ARTIGO 298.oREG. (CEE) N.o2454/93 DESTINO ESPECIAL:
MERCADORIAS DESTINADAS À EXPORTAÇÃO — APLICA-
ÇÃO DE RESTITUIÇÕES AGRÍCOLAS EXCLUÍDA
— 298 ART., AS. 2454/93 TIETTY KÄYTTÖTARKOITUS: VIETÄ-
VIKSI TARKOITETTUJATAVAROITA — MAATALOUSTUKEA
EI SOVELLETA
— ARTIKEL 298 I FÖRORDNING (EEG) nr 2454/93 AVSEENDE
ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VAROR AV-
SEDDA FÖR EXPORT — JORDBRUKSBIDRAG EJ TILL-
LÄMPLIGA
3. Where goods are exported, they shall be considered as non-
Community goods from the time of acceptance of the export declaration.
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, other than
export or destruction, shall entail the incurrence of a customs debt.
Article 208 of the Code shall apply mutatis mutandis .!M181993R2454 — EN — 01.07.2000 — 003.001 — 105
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 exceedingtwoyears after the
date of first assignment.
2. Waste and scrap which result from the workingor processingof
goods and losses due to natural wastage shall be considered as goods
havingbeen assig ned 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 a permitted
customs-approved treatment or use.
CHAPTER 3
Management of tariffmeasures
Section 1
Managementoftariffquotasdesignedtobeusedfollowingthe
chronologicalorderofdatesofcustomsdeclarations
Article 308a
1. Save as otherwise provided, where tariff quotas are opened by a
Community provision, those tariff quotas shall be managed in accord-
ance with the chronological order of dates of acceptance of declarations
for release for free circulation.
2. Where a declaration for release for free circulation incorporatinga
valid request by the declarant to benefit from a tariff quota is accepted,
the Member State concerned shall drawfromthe tariffquota, throughthe
Commission, a quantity correspondingto its needs.
3. Member States shall not present any request for drawinguntil the
conditions laid down in Article 256 (2) and (3) are satisfied
4. Subject to paragraph 8, allocations shall be granted by the
Commission on the basis of the date of acceptance of the relevant
declaration for release for free circulation, and to the extent that the
balance of the relevant tariff quota so permits. Priority shall be
established in accordance with the chronological order of these dates.
5. The Member States shall communicate to the Commission all valid
requests for drawingwithout delay. Those communications shall include
the date referred to in paragraph 4, and the exact amount applied for on
the relevant customs declaration.
6. For the purposes of paragraphs 4 and 5, the Commission shall fix
order numbers where none are provided by the Community provision
openingthe tariff quota.
7. If the quantities requested for drawingfrom a tariff quota are g reater
than the balance available, allocation shall be made on a pro rata 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 acceptance
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.!M18
!M121993R2454 — EN — 01.07.2000 — 003.001 — 106
9. Where a new tariff quota is opened, drawings shall not be granted by
the Commission before the 11th workingday followingthe date of
publication of the provision which created that tariff quota.
10. Member States shall immediately return to the Commission the
amount ofdrawingswhich theydonot use.However,where an erroneous
drawingrepresentinga customs debt of ECU 10 or less is discovered
after the first month followingthe end of the period of validity of the
tariff quota concerned, Member States needs not make a return.
11. If the customs authorities invalidate a declaration for release for free
circulation in respect of goods which are the subject of a request for
benefit of a tariff quota, the complete request shall be cancelled in
respect of those goods. The Member States concerned shall immediately
return to the Commission any quantity drawn, in respect of those goods,
from the tariff quota.
12. Details of drawings requested by individual Member States shall be
treated by the Commission and other Member States as confidential.
Article 308b
1. The Commission shall make an allocation each workingday, except:
— days which are holidays for the Community institutions in Brussels,
or
— in exceptional circumstances, any other day, provided that the
competent authorities of the Member States have been informed in
advance.
2. Subject to Article 308a (8), any allocation shall take into account all
unanswered requests which relate to declarations for release for free
circulation accepted up to and includingthe second previous day, and
which have been communicated to the Commission.
Article 308c
1. A tariff quota shall be considered, after the first allocation, as
non-critical in cases where:
— a tariff quota for the same products and origins, opened in each of
the last two years for a minimum period of six months, was not
exhausted before the last workingday of the seventh month of its
quota period duringthose two years, and
— the initial volume of the new tariff quota is not less than each of
those of the last two years.
2. As soon as 75 % of the initial volume of a non-critical tariff quota
has been used, or at the discretion of the competent authorities, that tariff
quota shall thereafter be considered as critical.
Section 2
Surveillanceofpreferentialimports
Article 308d
1. Where Community surveillance of preferential imports is to be
made, the Member States shall provide to the Commission once each
month, or at more frequent intervals if requested by the Commission,
details of the quantities of products put into free circulation with the
benefit of preferential tariff arrangements during the previous months.
2. The surveillance reportsof the Member States shall indicate the total
quantities put into free circulation, since the first day of the period
concerned, with the benefit of the preferential tariff arrangements.
3. The Member States shall transmit their monthly surveillance reports
to the Commission no later than the 15th day of the month followingthe
end of the period beingreported on.!M121993R2454 — EN — 01.07.2000 — 003.001 — 107
4. The information communicated by individual Member States shall
be treated as confidential.
TITLE II
TRANSIT
CHAPTER 1
General provisions
Article 309
For the purposes of this Title:
(a)means of transport means , in particular:
— any road vehicle, trailer or semi-trailer,— any railway coach or wagon,— any boat or ship,— any aircraft,— any container within the meaningof Article 670 (g );
(b)office of departure means:
the customs office where the Community transit operation begins;
(c)office of transit means:
— the customs office at the point of exit from the customs territory
ofthe Community when the consignment isleavingthat territory
in the course of a Community transit operation via a frontier
between a Member State and a third country,
— the customs office at the point of entry into the customs territory
ofthe Community whenthegoodshavecrossedthe territoryofa
third country in the course of a Community transit operation;
(d)office of destination means:
the customs office where goods placed under the Community transit
procedure must be produced to complete the Community transit
operation;
(e)office of guarantee means:
the customs office where a comprehensive or flat-rate guarantee is
lodged.
(f) ‘EFTA countries’ means:
all EFTA countries and any country that has acceded to the
Convention of 20 May 1987 on a common transit procedure(
1).
CHAPTER 2
Scope
Article 310
1. Community goods:
— which have undergone customs export formalities with a view to the
grant of refunds on export to third countries under the common
agricultural policy,!M12
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or
— in respect of which the repayment or remission of import duties is
conditional on their beingre-exported from the customs territory of
the Community or placed in a customs warehouse, free zone or free
warehouse or under any customs procedure other than release for
free circulation,
or
— which are released for free circulation under the inward processing
procedure, drawback system, with a view to their later export in the
form of compensatingproducts and for which an application for
repayment may be presented in accordance with Article 128 of the
Code, the person concerned havingthe intention of submittingsuch
an application,
or
— which are subject to a system of export levies and taxes, and have
undergone customs formalities on export to third countries under the
common agricultural policy,
or
— which come from intervention stocks, are subject to measures of
control as to use and/or destination, and have undergone customs
formalities on export to third countries under the common
agricultural policy,
shall move under the external Community transit procedure in accord-
ance with Article 91 (1) (b) of the Code.
2. Goods referred to in paragraph 1 which have not left the customs
territory of the Community shall be treated as Community goods
provided it is certified that the export declaration, the customs
formalities relatingto the Community measures which required the
goods to leave the said customs territory, and any effects of those
formalities have been cancelled.
Article 311
Without prejudice to Article 310 (1), Community goods which are
consigned:
(a) from one point in the customs territory of the Community to another
through the territory of one or more EFTA countries;
(c) — from a part of the customs territoryof the Community where the
provisions of Council Directive 77/388/EEC apply, to another
part of the customs territory of the Community where the said
provisions do not apply, or,
— from a part of the customs territoryof the Community where the
provisions of Council Directive 77/388/EEC do not apply, to
another part of the customs territory of the Community where
the said provisions do apply, or
— from a part of the customs territoryof the Community where the
provisions of Council Directive 77/388/EEC do not apply, to
another part of the customs territory of the Community where
the said provisions do not apply either,
shall move under the internal Community transit procedure.!B
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Goods covered by point (a) of the first paragraph which are carried
entirely by sea or air shall not be required to move under the internal
Community transit rules
Article 312
Transport of goods to which the Community transit procedure applies
may be effected between two points in the customs territory of the
Community through the territory of a third country other than an EFTA
country under the Community transit procedure provided that transport
through that third country is effected under cover of a single transport
document drawn up in a Member State; in such case the operation of the
procedure shall be suspended in the territory of the third country.
CHAPTER 3
Customsstatusof goods
Section 1
Generalprovisions
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 followingshall not be deemed to be Community g oods unless it
is established in accordance with Articles 314 to 323 that they do have
Community status:
(a) goods brought into the customs territory of the Community in
accordance with Article 37 of the Code;
(b) goods in temporary storage or in a free zone or free warehouse;(c) goods placed under a suspensive procedure.
"C4By way of derogation from point (a) of this paragraph 3and in
accordance with Article 38(5) of the Code, goods brought into the
customs territory of the Community shall be deemed to be Community
goods unless it is established that they do not have Community status:
— where, if carried by air, thegoodshavebeen loaded or transhipped at
a Community airport, for consignment to another airport in the
customs territory of the Community, and carried under cover of a
single transport document drawn up in a Member State,
— or where, if carried by sea, the goods have been shipped between
ports in the customs territory of the Community by a regular
shippingservice authorized in accordance with Articles 313a and
313b.
Article 313a
1. A regular shipping service means a regular service which carries
goods in vessels that ply only between ports situated in the customs
territory of the Community and may not come from, go to or call at any
points outside this territory or in a free zone of a port in this territory.
2. The customs authorities may require proof that the provisions on
authorized shippingservices have been observed.!M13
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Where the customs authorities establish that the provisions on authorized
shippingservices have not been observed, they shall immediately inform
all the customs authorities concerned.
Article 313b
1. Where a shippingcompany makes an application, the customs
authorities of a Member State in whose territory the company is
established or represented may, with the agreement of the customs
authorities of the other Member States concerned, authorize the
establishment of a regular shipping service.
2. The application shall contain the followingdetails:
(a) the ports concerned;
(b) the names of the vessels authorised to provide regular services; and
(c) any further information required by the customs authorities, in
particular the shippingservice’s timetable.
3. Authorisation shall be granted only to shipping companies which:
(a) are established or represented in the customs territory of the
Community and whose records will be available to the competent
customs authorities;
(b) havenot committed anyseriousor repeated offencesagainst customs
or tax legislation;
(c) are able to satisfy the customs authorities that they operate a regular
shippingservice as defined in Article 313a(1); and
(d) undertake that:
— on the routes for which authorisation is requested, no calls will
be made at any port in a third country or at any free zone in a
port in the customs territory of the Community, and that no
transhipments will be made on the high seas, and that
— the authorisation certificate will be carried on board the vessel
and presented on request to the competent customs authorities.
4. When they receive an application for authorisation, the customs
authorities of the Member State to whom the application has been made
(the authorisingauthorities) shall notify the customs authorities of the
other Member States in whose territories the intended ports of call of the
regular shipping service are situated (the corresponding authorities).
The correspondingauthorities shall acknowledg e receipt of the
application.
Within 60 days of receipt of such notification, the corresponding
authorities shall signify their agreement or refusal. Where a Member
State refuses an application, it shall state the reasons. Where no reply is
received, the authorisingauthority shall issue an authorisation which
shall be accepted by the other Member States concerned.
The authorisingauthorities shall issue an authorisation certificate, in one
or more copies asrequired and conformingto themodel setout inAnnex
42 A, and shall inform the correspondingauthorities of the other
Member States concerned. Each authorisation certificate shall bear a
serialnumber bywhichit 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 shippingcompany
shall communicate any withdrawal or change in the characteristics of the
authorised service to the authorisingauthorities.!M131993R2454 — EN — 01.07.2000 — 003.001 — 111
6. Where an authorisation is withdrawn, or a regular shipping service
ceases operations, the authorisingauthorities shall notify the cor-
respondingauthorities of the Member States concerned. The authorising
authorities shall also notify the correspondingauthorities of any chang es
to a regular shipping service, using the procedure provided for in
paragraph 4.
7. When a vessel of the type referred to in Article 313a(1) is forced by
circumstances beyond its control to tranship at sea or temporarily put
into a third-country port or a free zone of a port in the customs territory
of the Community, the shippingcompany shall immediately inform the
customs authorities of the subsequent ports of call alongthe vessel’s
scheduled route
Article 314
1. Where goods are not deemed to be Community goods within the
meaningof Article 313, their Community status may not be established
under paragraph 2 unless:
(a) they have been brought from another Member State without crossing
the territory of a third country on the way; or
(b) they have been brought from another Member State through the
territory of a third country, and carried under cover of a single
transport document issued in a Member State; or
(c) theyhavebeen transhipped inathird countryonameans oftransport
other than that onto which they were initially loaded and a new
transport document has been issued, provided that the new document
isaccompanied bya copyof the original document coveringcarriage
from the Member State of departure to the Member State of
destination. In line with the requirements of administrative
cooperation between Member States, the customs authorities at the
customsoffice ofdestination shall carryoutpost-clearance checks to
determine the accuracy of the information entered in the copy of the
original transport document.
2. Proof that the goods have Community status may be established
solely:
(a) by means of one of the documents provided for in Articles 315 to
318; or
(b) in accordance with the rules laid down in Articles 319 to 323; or(c) by the accompanyingdocument referred to in Commission
Regulation (EEC) No 2719/92(
1); or
(d) by the document provided for in Article 325; or(e) by the document provided for in Article 816 certifyingthe
Community status of the goods; or
(f) by the T5 control copy described in Article 843.3. The documents or rules referred to in paragraph 2 shall not be used
in respect of goods for whichthe export formalities havebeen completed
or which have been placed under the inward processingprocedure
(drawback system).
4. here the documents or rules referred to in paragraph 2 are used for
Community goods with packaging not having Community status, the
document certifyingCommunity status shall be endorsed with one of the
followingphrases:
— envases N— N-emballager— N-Umschließungen—Συσκευασία N!M13
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— N packaging
— emballages N— imballaggi N— N-verpakkingsmiddelen— embalagens N— N-pakkaus— N förpackning.
Article 315
1. Where proof of the Community status of goods is furnished by the
production of a T2L document, the said document shall be drawn up in
accordance with paragraphs 2 to 7 of this Article
1a. Proof of the Community status of goods consigned to or from a part
of the customs territory of the Community where Directive 77/388/EEC
does not apply shall be furnished by the production of a T2LF document.
Paragraphs 2 to 7 and Articles 316 to 324 shall apply mutatis mutandis .
2. The T2L document shall be made out on a form conformingto copy
4 or copy 4/5 of the specimen in Annexes 31 and 32.
The said form shall be supplemented by one or more forms conforming
to copy 4 or copy 4/5 of the specimen in Annexes 33 and 34.
Where Member States do not authorize the use of supplementary forms
when a computerized system is used to produce declarations, the form
shall be supplemented by one or more forms conformingto copy 4 or
copy 4/5 of the specimen in Annexes 31 and 32.
3. The person concerned shall enter the symbol ‘T2L’, in the right-hand
subdivision of box 1 of the form and the symbol ‘T2L bis’ in the
right-hand subdivision of box 1 of any supplementary forms used.
4. Where a T2L document is to be made out in respect of a
consignment comprising two or more kinds of goods, the particulars
relatingto those g oods may be entered on one or more loadinglists
within the meaningof Articles 341 (2) to 344 (2) rather than in boxes 31
‘Packagesanddescription ofgoods’,32‘Item No’,35‘Grossmass(kg)’,
and, where applicable, 33 ‘Commodity code’, 38 ‘Net mass (kg)’ and 44
‘Additional information/documents produced, certificates and auth-
orizations’ of the form used for the T2L document.
Where loadinglists are used, the boxes in question on the form used for
the T2L documents shall be barred.
5. The upper part of the box referred to in Article 342 (b) shall be used
for the symbol ‘T2L’; the lower part of that box is intended for the
endorsement by the customs authorities provided for in Article 316 (2).
The column ‘Country of dispatch/export’ of the loadinglist shall not be
completed.
6. The loadinglist shall be produced in the same number of copies as
the T2L document to which it relates.
7. Where two or more loadinglists are attached to one T2L document,
such loadinglists shall bear an order number assig ned by the person
concerned; the number of loadinglists attached shall be entered in box 4
‘Loadinglists’ of the form used for the T2L document.
Article 316
1. Subject to the provisions of Article 394, the T2L document shall be
drawn up in a single original.!M13
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2. Document T2L and, where necessary, document(s) T2L bisshall be
endorsed by the customs authorities of the Member State of departure at
the request of the person concerned. Such endorsement shall comprise
the following,whichshould,asfar as possible, appear inboxC(office of
departure) of those documents:
(a) in the case of document T2L, the name and stamp of the office of
departure, the signature of the competent official, the date of
endorsement and either a registration number or the number of the
dispatch declaration when the latter is necessary;
(b) in the case of document T2L bis, the number appearingon the
document T2L. That number shall be inserted either by means of a
stamp incorporatingthe name of the office of departure or by hand.
In the latter case it shall be accompanied by the official stamp of the
said office.
The documents shall be returned to the person concerned as soon as the
formalities connected withthedispatch ofthegoodstothe Member State
of destination have been completed.
Article 317
1. Proof of the Community status of goods shall be furnished, in
accordance with the conditions set out below, by the production of the
invoice or transport document relatingto the g oods.
2. The invoice or transport document referred to in paragraph 1 shall
include at least the full name and address of the consignor, or the
declarant where consignor and declarant are not the same, the number
and kind, marks and numbers of the packages, the description of the
goods, the gross mass in kilograms and, where necessary, the container
numbers.
The declarant shall indicate clearly on the said document the symbol
‘T2L’, accompanied by his handwritten signature.
3. Theinvoiceortransportdocument, dulycompleted andsignedbythe
declarant, shall, at his request, be authenticated by the customs
authorities of the Member State of departure. Such authentication shall
include the name and stamp of the office of departure, the signature of
the competent official, the date of authentication and either a registration
number or the number of the dispatch or export declaration, if such a
declaration is required.
4. If the total value of the Community goods covered by the invoice or
transport document, completed and signed in accordance with paragraph
2 of this Article or Article 224, does not exceed ECU 10 000, the
declarant shall not be required to submit that document or invoice for
endorsement by the customs authorities of the Member State of
departure.
In that case, the invoice or transport document shall include, in addition
to the information set out in paragraph 2, the particulars of the office of
departure.
5. This Article shall apply only where the invoice or transport
document relates exclusively to Community goods.
Article 317a
1. Proof of the Community status of goods shall be furnished, in
accordance with the conditions set out below, by the production of the
shippingcompany’s manifest relatingto the g oods.!B
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2. The manifest shall include at least the followinginformation:
(a) the name and full address of the shippingcompany;(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 ladingor other commercial document;(b) the number, description, marks and reference numbers of the
packages;
(c) the description of the goods;
(d) the gross mass in kilograms;
(e) the container identification numbers, where applicable; and
(f) the followingindicators of customs status:
— ‘C’ against each item in the manifest declared as having
Community status, or
— ‘F’forgoodsconsigned toorfromapartofthe customsterritory
of the Community where Directive 77/388/EEC does not apply,
or
— ‘N’ for all other types of consignment.
3. At the shippingcompany’srequest, the manifest, duly completed and
signed by the company, shall be authenticated by the customs authorities
of the Member State of departure. Such authentication shall include the
name and the stamp of the office of departure, the signature of the
competent official and the date of authentication
Article 318
Where the document used to prove the Community status of goods is
issued retroactively it shall bear one of the followingphrases in red:
— Expedido a posteriori ,
— Udstedt efterfølgende,
— Nachträglich ausgestellt,
—Εκδ4omikronθέν εκ των υστέρων ,
— Issued retroactively,
— Délivré a posteriori ,
— Rilasciato a posteriori ,
— Achteraf afgegeven,
— Emitido a posteriori ,
— annettu jälkikäteen — utfärdat i efterhand,
— utfärdat i efterhand.
Article 319
1. Where goods are transported under cover of a TIR carnet or an ATA
carnet, the declarant may, with a view to provingthe Community status
of the goods and subject to Article 314 (2), clearly enter the symbol
‘T2L’inthe space reservedfor the description ofgoods,together withhis
signature, on all the relevant vouchers of the carnet used before!M13
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presentingit to the office of departure for authentication. On all the
vouchers where it has been entered, the symbol ‘T2L’ shall be
authenticated with the stamp of the office of departure accompanied
by the signature of the competent official.
2. Where the TIR carnet or the ATA carnet covers both Community
goods and non-Community goods,those two categories of goodsshall be
shown separately, and the symbol ‘T2L’shall be entered in such a way
that it clearly relates only to the Community goods.
Article 320
If it is necessary to establish the Community status of motorized road
vehicles registered in a Member State, such vehicles shall be considered
to have Community status:
(a) where they are accompanied by their registration plates and
documents and the registration particulars shown on the said plates
and documents unambiguously establish their Community status;
(b) in other cases, in accordance with Articles 315 to 323.
Article 321
If it is necessary to establish the Community status of goods wagons
belongingtoarailwaycompanyofaMember State,suchwagonsshall be
considered to have Community status:
(a) where the code number and ownership mark (distinguishing letters)
displayed on them unambiguously establish their Community status;
(b) in other cases, on presentation of one of the documents referred to in
Articles 315 to 318.
Article 322
1. If it is necessary to establish the Community status of packaging
used for the transport of goods in intra-Community trade which can be
identified 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, excluding
containers within the meaningof Article 670.
Article 323
If it is necessary to establish the Community status of goods in
passenger-accompanied baggage the goods, provided that they are not
intended for commercial use, shall be considered to have Community
status:
(a) where they are declared as Community goods and there is no doubt
as to the truthfulness of the declaration;
(b) in other cases, in accordance with Articles 315 to 322.
Article 323a
1. Where pursuant to Article 91(2)(f) of the Code, non-Community
goods are carried from one point to another in the customs territory of
the Community by post (includingparcel post), the customs authorities
of the Member State of dispatch shall be required to affix on the
packaging and accompanying documents a label of the type shown in
Annex 42, or have a label of this type so affixed.!B
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2. Where Community goods are carried by post (including parcel post)
to or from a part of the customs territory of the Community where
Directive 77/388/EEC does not apply, the customs authorities of the
Member State of dispatch shall be required to affix on the packaging and
accompanyingdocuments a label of the type shown in Annex 42 B, or
have a label of this type so affixed.
Article 324
The customs authorities of the Member States shall mutually assist one
another in checkingthe authenticity and accuracy of the documents and
the regularity of the detailed procedures which, in accordance with this
Chapter, are used to prove the Community status of goods.
Section 2
Specificprovisionsconcerningproductsofsea-fishingandother
productstakenfromtheseabyboats
Article 325
1. For the purposes of this section:
(a)Community fishing vessel means a vessel which is listed and
registered in a part of a Member State’s territory forming part of the
customsterritoryoftheCommunity,fliestheflagofaMemberState,
catches products of sea-fishingand, as the case may be, processes
them on board;
(b)Community factory ship means a vessel which is listed or registered
in a part of a Member State’s territory formingpart of the customs
territoryoftheCommunity,fliestheflagofaMember Stateanddoes
not catch products of sea-fishingbut does process such products on
board.
2. AT2M form, made out in accordance with Articles 327 to 337, shall
be produced to prove the Community status:
(a) ofthe productsofsea-fishingcaught byaCommunity fishingvessel,
in waters other than the territorial waters of a country or territory
outside the customs territory of the Community;
and
(b) of the goods obtained from such products on board that vessel or a
Community factory ship, in the production of which other products
havingCommunity 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-fishingproducts and other
products taken or caught in waters other than the territorial waters of a
country or territory outside the customs territory of the Community by
vesselsflyingthe flagofaMember State andlisted or reg istered inapart
of a Member State’s territory formingpart of the customs territory of the
Community, or of such products taken or caught in territorial waters
within the customs territory of the Community by vessels of a
non-member country, must be provided by means of the logbook or
any other means which establishes the said status.
Article 326
1. AT2M form shall be presented in respect of the products and goods
referred to in Article 325 (2) which are transported directly to the
customs territory of the Community:
(a) by the Community fishingvessel which caug ht the products and,
where applicable, processed them; or!M13
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(b) by another Community fishingvessel or by the Community factory
slip which processed the products followingtheir transhipment from
the vessel referred to in point (a); or
(c) by any other vessel onto which the said products and goods were
transhipped from thevessels referred to in points (a) and (b), without
any further changes being made; or
(d) byameansoftransportcoveredbyasingletransportdocument made
out in the country or territory not formingpart of the customs
territory of the Community where the products or goodswere landed
from the vessels referred to in points (a), (b) and (c).
Thereafter the T2M form may no longer be used as proof of the
Community status of the products or goods to which it refers.
2. The customs authorities which are responsible for the port where
products and/or goods are landed from avessel referred to in point (a) of
paragraph 1 may waive the application of paragraph 1 where there is no
doubt about the origin of those products and/or goods, or where the
attestation referred to in Article 8 (1) of Council Regulation (EEC)
No 2847/93(1) is applicable.
Article 327
1. The form for the T2M document shall conform to the specimen
shown in Annex 43.
2. The original shall be printed on paper without mechanical pulp,
dressed for writing purposes and weighing at least 55 g/m2. It shall have
agreenguilloche patternbackgroundprintedonbothsidessoastoreveal
any falsification by mechanical or chemical means.
3. TheT2Mformsshallmeasure 210×297mm,atolerance ofbetween
− 5 and + 8 mm beingallowed in the leng th.
4. The form shall be printed in an official Community language
specified by the competent authorities of the Member State to which the
vessel belongs.
5. The T2M forms shall be bound in booklets of 10, with one
detachable original and one non-detachable carbon copy of each form.
Page2ofthecoverofthebooklet shallcontain thenotesshowninAnnex
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 entrustthework to printers approvedby 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 and address of the printer or a
mark by which he can be identified.
8. The T2Mformsshall be completed in oneof theofficial Community
languages either in typescript or legibly by hand; if the latter, in ink and
in printed characters. No erasures or alterations may be made.
Corrections shall be made by crossingout the wrongwords and adding
any necessary particulars. Any such corrections must be initialled by the
person who signed the declaration containing them.
Article 328
The booklet of T2M forms shall be issued at the request of the
appropriate person by the Community customs office responsible for
supervisingthe base port of the Community fishingvessel for which the
booklet is intended.!M7
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The booklet shall be issued only when the person concerned has
completed boxes 1 and 2 in the language of the form, and has completed
and signed the declaration in box 3 of all the originals and copies of the
forms contained in the booklet. When issuingthe booklet, the customs
office shall complete boxBofall the originals and copies ofthe formsin
the booklet.
The booklet shall be valid for twoyears from the date of issue shown on
page 2 of its cover. In addition, the validity of the forms shall be
guaranteed bythepresence inboxAofeachoriginal andcopyofastamp
applied by the authority responsible for registering the Community
fishingvessel for which the booklet is issued.
Article 329
The master of the Community fishingvessel shall complete box 4 and, if
the catch has been processed on board, box 6, and shall complete and
sign the declaration in box 9 of the original and copy of one of the forms
in the 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 customs
territory 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.
Any processingof such products shall be recorded in the vessel’s
logbook.
Article 330
The master of a vessel referred to in point (b) of Article 326 (1) shall
complete box 6 and complete and sign the declaration in box 11 of the
original of the T2M form whenever he lands goods either in a port in the
customs territory of the Community or in a port outside the said territory
for subsequent consignment to that territory, or whenever he tranships
goods onto another vessel for that purpose.
Processingof products transhipped to the vessel shall be recorded in its
logbook.
Article 331
Whentheproductsorgoodsreferredtoinpoint(a)or point(b)ofArticle
329 are transhipped for the first time, box10 of the original and the copy
of a T2M form shall be completed; if a further transhipment, of the type
referred to in Article 330, takes place, box12 of the original of that T2M
form shall also be completed. The transhipment declaration shall be
signed by both the masters concerned and the original of the T2M form
shall be given to the master of the vessel to which the products or goods
are transhipped. Any transhipment operation shall be recorded in the
logbooks of both the vessels involved.
Article 332
1. Where products or goods covered by a T2M form go to a country or
territory not formingpart of the customs territory of the Community, the
said form shall bevalid only if the certification in box13 of the form has
been completed and endorsed by the customs authorities of that country
or territory.!M71993R2454 — EN — 01.07.2000 — 003.001 — 119
2. Where some of the products or goods do not come to the customs
territory of the Community, the name, kind, gross mass and treatment or
useassignedtothoseconsignments shallbeentered inthe‘Remarks’box
of the T2M form.
Article 333
1. Where products or goods covered by a T2M form go to country or
territory not formingpart of the customs territory of the Community for
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’, usingfor this purpose an orig inal form
taken from a booklet of T2M forms issued in accordance with the
provisions of Article 328.
Each ‘Extract’, and its copy which shall remain in the T2M booklet,
shall include a reference to the initial T2M form referred to in point
(a) and shall be clearly marked with one of the followingwords:
— Extracto,
— Udskrift,
— Auszug,
—Απ4omikronacuteσπασµα ,
— Extract,
— Extrait,
— Estratto,
— Uittreksel,
— Extracto,
— Ote,
— Utdrag.
The T2M ‘Extract’ accompanyingthe split consig nment to the customs
territory of the Community shall state in boxes 4, 5, 6, 7 and 8 the name,
kind, CN code and quantity of products or goods making up that
consignment. In addition, the certification in box 13 shall be completed
and endorsed by the customs authorities of the countryor territory where
the products or goods remained while in transit.
2. When all the products and goods covered by the initial T2M form
referred to in point (a) of paragraph 1 have been sent to the customs
territory of the Community, the certification in box 13 of the form shall
be completed and endorsed by the authorities referred to in that
paragraph. The form shall then be sent to the customs office referred to
in Article 328.
3. Where some of the products or goods do not come to the customs
territory of the Community, the name, kind, gross mass and treatment or
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 are
broughtintothecustomsterritoryoftheCommunity.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.!M71993R2454 — EN — 01.07.2000 — 003.001 — 120
The authorities of the office may request a translation of the form. In
addition, with aview to checkingthe accuracy of the particulars g iven in
the T2M form, they may require the production of all relevant
documents, includingthe vessels’ papers where necessary. The office
shall complete boxC of each T2M form, a copyof 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 a contracting
party to the Convention on a common transit procedure, for recon-
signment in full or split consignments to the customs territory of the
Community under ‘T2’ procedure, the particulars of the said procedure
shall be entered in the ‘Remarks’ box of the T2M form.
When all the products and/or goodscovered by this T2M form have been
sent to the customs territory of the Community, the certification in box
13 of the form shall be completed and endorsed by the customs
authorities. A completed copy of the form, shall be sent to the customs
office referred to in Article 328.
The provisions of Article 332 (2) shall apply as appropriate.
Article 336
The booklet containingthe T2M forms shall be produced whenever the
customs authorities so require.
Whenavesselfor which abookletofT2Mformsas referred toin 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.
Article 337
The provisions of Article 324 apply mutatis mutandis .
CHAPTER 4
External Community transit
Section 1
Procedure
Article 341
1. All goods which are to move under the external Community transit
procedure shall be the subject of a T1 declaration in accordance with this
Section. AT1 declaration means a declaration on a form corresponding
to the specimens in Annexes 31 to 34 and used in accordance with the
notes referred to in Annexes 37 and 38.
1a. Under the conditions and in the manner which they shall determine,
and with due regard to the principles laid down by customs rules, the
customs authorities may allow the declaration or some of the particulars
thereof to be lodged using discs or magnetic tapes, or by the exchanging
of information by similar means, where appropriate in coded form.!M7
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2. Loadinglists based on the specimen in Annex 45 may be used in
accordance with Articles 343 to 345 and Article 383 as the descriptive
part of Community transit declarations. Such use shall in no way affect
obligations in respect of any formalities attaching to a dispatch/export
procedure or any procedure in the Member State of destination, or in
respect of the forms used for such formalities.
The loadinglist means any commercial document which complies with
Articles 342 to 345 and Article 383, and Articles 386 to 388.
Article 342
The loadinglist shall include:
(a) the heading‘LoadingList’;(b) a box measuring70 × 55 mm, divided into a top part measuring
70 × 15 mm for the insertion of the symbol ‘T’ followed by one of
the endorsements referred to in Article 346 (1) and a lower part
measuring7040mmforthereferences referredtoinArticle 345(3);
(c) columns, in the followingorder and headed as shown:
— serial No,— marks, numbers, number and kind of package; description of
goods,
— country of dispatch/export,— gross mass (in kilograms),
— for official use only.
The width of the columns may be adapted as necessary. However, the
width of the column headed ‘For official use only’shall be not less than
30 mm. Spaces other than those referred to under (a), (b) and (c) above,
may also be used.
Article 343
1. Only the front of the forms may be used as a loadinglist.
2. Each item shown on a loadinglist shall be preceded by a serial
number.
3. Each item shall be followed, where appropriate, by any special
reference required by Community legislation, in particular in regard to
the common agricultural policy, documents produced, and certificates
and authorizations.
4. A horizontal line shall be drawn after the last entry and the
remainingunused spaces barred so that any subsequent addition is
impossible.
Article 344
1. The customs authorities of each Member State may allow the use as
loadinglists within the meaningof Article 341 (2) of lists
"C2which
do not comply with all the requirements of Article 341 (2), second
subparagraph and Article 342. 3
Use of such lists shall be allowed only where:
(a) they are produced by firmswhose records are based on an integrated
electronic or automatic data processingsystem;
(b) they are designed and completed in such away that they can be used
without difficulty by the customs authorities;
(c) they include for each item, the number, kind and marks and numbers
of packages, the description of the goods, the country of dispatch/
export and the gross mass in kilograms.!B1993R2454 — EN — 01.07.2000 — 003.001 — 122
2. Descriptive lists drawn up for the purposes of carryingout
dispatch/export formalities may also be used as loadinglists under
paragraph 1, even where such lists are produced by firms whose records
are not based on an electronic or automatic data-processingsystem.
3. The customs authorities of each Member State may allow firms
whose records are based on an electronic or automatic data-processing
system, and which are already allowed under paragraphs 1 and 2 to use
loadinglists of a special type, to use such lists for Community transit
operations involvingonly one type of g oods where this facility is made
necessary by the computer programs of the firms concerned.
Article 345
1. Where the principal uses loadinglists for a consig nment comprising
two or more types of goods, boxes 15 ‘Country of dispatch/export’, 33
‘Commodity code’, 35 ‘Gross mass (kg)’, 38 ‘Net mass (kg)’ and, where
necessary, 44 ‘Additional information, documents produced, certificates
and authorizations’ of the form used for the purposes of Community
transit shall be barred and box31 ‘Packages and description of goods’ of
that form shall not be used to show the marks and numbers, number and
kind of the packages and description of goods. In this case,
supplementary forms shall not be used.
2. The loadinglist shall be produced in the number of copies required
by the customs authorities.
3. When the declaration is registered, the loading list must bear the
same registration number as the form used for Community transit
purposes to which it relates. That number must be entered either by
means of a stamp incorporatingthe name of the office of departure or by
hand. In the latter case it must be accompanied by the official stamp of
the office of departure.
The signature of an official of the office of departure shall be optional.4. Where two or more loadinglists accompany a sing le form used for
Community transit purposes, each number must bear a serial number
allotted by the principal: the number of accompanyingloadinglists shall
be shown in box 4 ‘Loadinglists’ of the said form.
5. A declaration on a single administrative document form bearing the
symbol ‘T1’ or ‘T2’ in the right-hand subdivision of box 1 and
accompanied by one or more loadinglists shall be treated as equivalent
to an external or internal Community transit declaration, as the case may
be, for the purposes of Article 341 (1) or Article 381.
Article 346
1. Where goods have to move under the external Community transit
procedure, the principal shall enter the symbol ‘T1’ in the right-hand
subdivision of box 1 of the form used. Where supplementary forms are
used, the principal shall enter the symbol ‘T1 bis’ in the right-hand
subdivision of box 1 of the supplementary forms used.
Where Member States do not authorize the use of supplementary forms
when a computerized system is used to produce declarations, the
Community transit declaration form shall be supplemented by one or
more forms conformingto the specimens in Annexes 31 and 32. In this
case, the symbol‘T1 bis’shall beentered inthe right-hand subdivision of
box 1 of the form.
2. The T1 declaration shall beproduced at the office ofdeparture inthe
number of copies required by the customs authorities.!B
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3. Where the Community transit procedure in the Member State of
departure succeeds another customs procedure, reference shall be made
on the T1 declaration to that procedure or to the correspondingcustoms
documents.
Article 347
1. The same means oftransportmay beused for the loadingof g oodsat
more than one office of departure and for unloadingat more than one
office of destination.
2. Each T1 declaration shall include only the goods loaded or to be
loaded on a single means of transport for carriage from one office of
departure to one office of destination.
For the purposes of the first subparagraph, the following shall be
regardedasconstituting asinglemeansoftransport,oncondition that the
goods transported are to be dispatched together:
(a) a road vehicle accompanied by its trailer(s) or semi-trailer(s);
(b) a line of coupled railway carriages or wagons;(c) boats constitutinga sing le chain;(d) containers loaded on a means of transport within the meaningof this
Article.
Article 348
1. The office of departure shall accept and register the T1 declaration,
prescribe the period within which the goods must be presented at the
office of destination and take such measures for identification as it
considers necessary.
1a. Incaseswherethe provisionsofArticle 362are applied,orwhenever
the customs authorities consider it necessary, the office of departure may
prescribe an itinerary for the consignment. The itinerary shall be
changed, upon application by the principal, only by the customs
authorities of the Member State in which the consignment is located in
the course of its prescribed movement. The customs authorities shall
record the relevant details on the T1 document and inform the customs
authorities of the office of departure without delay.
Member States shall take the necessary measures to deal with any
offence or irregularity and to impose effective penalties.
1b. In the case of force majeure the carrier may diverge from the
prescribed itinerary. The consignment and the T1 document shall be
presented withoutdelaytothe nearest customsauthorities oftheMember
State in which the consignment is located. The customs authorities shall
inform without delay the office of departure of the diversion and record
the relevant details on the T1 document.
2. The office of departure shall enter the necessary particulars on the
T1 declaration, retain its own copy and return the others to the principal
or his representative.
Article 349
1. As a general rule, identification of the goods shall be ensured by
sealing.
2. The followingshall be sealed:
(a) the space containingthe g oods, where the means of transport has
been approved under other rules or recognized by the office of
departure as suitable for sealing;
(b) each individual package, in other cases.!B
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3. Means of transport may be recognized as suitable for sealing on
condition that:
(a) seals can be simply and effectively affixed to them;(b) they are so constructed that no goods can be removed or introduced
without leavingvisible traces of tamperingor without breakingthe
seals;
(c) they contain no concealed spaces where goods may be hidden;
and
(d) the spaces reserved for the load are readily accessible for inspection
by the customs authorities.
4. The office of departure may dispense with sealingif, havingreg ard
to other possible measures for identification, the description of thegoods
in the T1 document or in the supplementary documents make them
readily identifiable.
Article 350
1. Thegoodsshall be transported together with the T1 document issued
by the customs office of departure. Where authorised, the document may
be printed from the principal’s computer system.
2. Copies of the T1 document shall be presented as required by the
customs authorities.
Article 350a
1. Where the transit declaration is processed at the office of departure
by computer systems the T1 document shall be replaced by the transit
accompanyingdocument as specified in Article 350c, first parag raph.
2. In the case referred to in paragraph 1 the office of departure shall
retain the declaration and communicate the release by providingthe
transit accompanyingdocument to the principal. In this case Article 249
and Article 348(2) shall not apply.
Article 350b
1. Where provisions in this Title refer to any copies, declarations or
documents meaninga T1 document accompanyingthe consig nment in
Community transit, these provisions shall apply mutatis mutandis to the
transit accompanyingdocument.
2. Where a reference is made to more than one copy of the document
the customs authorities shall provide the additional copies of the transit
accompanyingdocument, where appropriate.
Article 350c
1. The transit accompanyingdocument shall conform to the specimen
and particulars in Annex 45a.
2. The transit accompanyingdocument shall not be modified nor shall
any addition or deletion be made thereto unless otherwise specified in
this regulation.
Article 350d
1. Where appropriate the transit accompanyingdocument shall be
supplemented byalistof itemsthespecimen andparticulars ofwhichare
in Annex 45b or by a loadinglist.!B
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2. A loadinglist or a list of items referred to in a transit accompanying
document shall form an integral part thereof and shall not be separated
from that document.
Article 351
Each Member State shall provide the Commission with a list of the
offices competent to deal with Community transit operations, statingat
what hours they are open.
The Commission shall communicate this information to the other
Member States.
Article 352
1. The consignment and the copies of the T1 document shall be
presented at each office of transit.
2. The carrier shall give a transit advice note made out on a form
conformingto the specimen in Annex 46 to each office of transit.
3. The offices of transit shall not inspect the goods unless some
irregularity is suspected which could result in abuse.
4. Where goods are transported via an office of transit other than that
mentioned in the T1 document, the said office shall without delay send
the transit advice note to the office mentioned in the document.
Article 353
Where goods are loaded or unloaded in the presence of intermediate
customs authorities the copies of the T1 document returned by the
office(s) of departure shall be presented to those authorities.
Article 354
1. The goods described on a T1 document may be transferred to
another means of transport under the supervision of the customs
authorities of the Member State in the territoryof which the transfer is to
be made, without the need for a new declaration. In that case, the
competent authorities shall record the relevant details on the T1
document.
2. The customs authorities, on such conditions as they shall determine,
may authorize such transfer without their supervision. In that case, the
carrier shall record the relevant details on the T1 document and shall
inform the customs authorities of the Member State of transfer, for the
purposes of obtainingtheir endorsement.
Article 355
1. If seals are broken in the course of the transport operation for
reasons beyond the carrier’s control, the carrier shall without delay
request that a certified report be drawn up by the customs authorities in
the Member State in which the means of transport is located. The
customs authority concerned shall, if possible, affix new seals.
2. In the event of an accident necessitatingtransfer to another means of
transport, Article 354 shall apply.
3. In the event of imminent danger necessitating immediate unloading
of the whole or part of the load, the carrier may take action on his own
initiative. He shall record such action on the T1 document. Paragraph 1
shall apply in such a case.
4. If, as a result of accidents or other incidents arisingin the course of
the transport operation, the carrier is not in a position to comply with the
period referred to in Article 348, he shall inform the customs authority
referred to in paragraph 1 as soon as possible. That authority shall then
record the relevant details on the T1 document.!M16
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Article 356
1. The goods and the T1 document shall be presented at the office of
destination.
2. The office of destination shall record on the copies of the T1
document the details of controls carried out and shall without delay send
a copy to the office of departure and retain the other copy.
3. A Community transit operation may be concluded at an office other
than that specified in the T1 document. That other office shall then
become the office of destination.
3a. Whenever the customs authorities consider it necessary, or in cases
where the provisions of Article 362 are applied, the office of destination
may be changed, upon application by the principal, only by the customs
authorities of the Member State in which the consignment is located and
with the agreement of the office of departure. The customs authorities
shall inform the previously intended office of destination and record the
relevant details on the T1 document.
4. The time limit prescribed by the office of departurewithin which the
goods must be produced to the office of destination shall be binding on
the customs authorities of the countries whose territory is entered during
a Community transit operation and shall not be altered by those
authorities.
5. Where the goods are presented at the office of destination after
expiry of the time limit prescribed by the office of departure and the
failure to 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 to
have complied with the time limit prescribed.
Article 357
1. The person presentinga Community transit document to the office
of destination together with the consignment to which that document
relates may obtain a receipt on request.
2. The form for the receipt certifyingthat a Community transit
document andthe relevant consignment havebeen presented atthe office
of destination shall conform to the specimen in Annex 47. However, the
receipt in respect of the Community transit document may be made out
on the specimen on the back of the return copy of that document.
3. The receipt shall be completed in advance by the person concerned.
Itmaycontain other particulars relatingtotheconsig nment, exceptinthe
space reserved for the office of destination, but the endorsement by the
office of destination shall be valid only in respect of the particulars
contained in that space.
Article 358
Each Member State shall have the right to designate one or more central
offices towhich documents shall be returned by the competent offices in
the Member State of destination. Member States shall, after designating
such offices for that purpose, inform the Commission accordingly and
specify the category of documents to be returned thereto. The
Commission shall in turn notify the other Member States.!B
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Section 2
Guarantees
Subsection 1
Generalprovisions
Article 359
1. The guarantee referred to in Article 94 (1) of the Code shall be valid
throughout the Community.
2. The guarantee may be comprehensive, covering a number of
Community transit operations, or individual, coveringa sing le
Community transit operation.
3. Subject to Article 373(2), theguarantee shall consist of the joint and
several guarantee of any natural or legal third person fulfilling the
conditions referred to in Article 195 of the Code.
4. The guarantee document referred to in paragraph 3 shall conform to
the specimen contained in:
— Annex 48, in the case of a comprehensive guarantee,
— Annex 49, in the case of an individual guarantee,
— Annex 50, in the case of a flat-rate guarantee.
5. Where the provisions laid down by national law, regulation or
administrative action or common practice so require, each Member State
mayallowtheguarantee to be in adifferent form, on condition that it has
the same legal effects as the specimen document.
Subsection 2
Comprehensiveguarantees
Article 360
1. The use of the comprehensive guarantee shall be granted only to
persons:
(a) who are established in the Member State where the guarantee is
furnished;
(b) who have been regular users, either as principals or as consignors, of
the Community transit system duringthe previous six months or are
known by the customs authorities to have a good financial standing
which is sufficient to fulfil their commitments; and
(c) who have not committed any serious or repeated infringement of
customs or tax laws.
2. A comprehensive guarantee shall be lodged with an office of
guarantee.
3. The office of guarantee shall determine the amount of the guarantee,
accept the guarantor’s undertaking and issue an authorization allowing
the principal to carry out, within the limits of the amounts guaranteed,
any Community transit operation irrespective of the office of departure.
4. Each person who has obtained authorization shall, subject to the
conditions laid down in Articles 363 to 366, be issued with one or more
guarantee certificates made out on a form conforming to the specimen
contained in Annex 51.
5. Reference to the guarantee certificate shall be made on each T1
document.!B
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6. The office of guarantee shall revoke the authorization for the use of
the comprehensive guarantee if the conditions referred to in paragraph 1
no longer obtain.
Article 361
1. The amount of the comprehensive guarantee is fixed at 100 % of the
duties and other charges payable, with a minimum of ECU 7 000, under
theprovisionsofparagraph4,exceptinthecasesreferredtoinparagraph
2.
2. The customs authority may fix the amount of the comprehensive
guarantee at 30 % at least of the duties and other charges payable, with a
minimum ofECU7 000,under the provisionsof paragraph4,as longas:
— the operator has duringthe period of two years reg ularly carried out
Community transit operations under the comprehensive guarantee
system,
— he has not committed breaches of his obligations during that period,
— that reduced guarantee covers at least the amount of the customs
debt,
— the goods are not listed in Annex 52 and are not excluded from the
comprehensive guarantee.
3. The exception provided for in paragraph 2 shall not apply if the
conditions referred to therein no longer obtain
"M94.3The office of guarantee shall make an evaluation over a
period of a week of:
(a) consignments made;
(b) the duties and other charges payable taking account of the highest
level of taxation applicable in one of the countries concerned.
This evaluation shall be made on the basis of the commercial and
accountingdocumentation of the person concerned in respect of g oods
transported duringthe past year, the amount obtained then beingdivided
by 52.
In the case of applicants for the use of the comprehensive guarantee the
office of guarantee shall, in collaboration with the person concerned
estimate the quantity, value and taxes applicable to the goods being
transported over a given period based on data already available. The
office of guarantee shall, by extrapolation, determine the likely value of
and taxes on the goods to be transported during a period of one week.
"M95.3The office of guarantee shall carry out an annual reviewof
the amount of the comprehensive guarantee, in particular on the basis of
information from the office of departure, and shall if appropriate adjust
the amount.
Article 362
1. Either upon initiative of the Commission or followinga request of a
Member State, the use of the comprehensive guarantee shall be
temporarily forbidden, when it is intended to cover external Community
transitoperationsconcerninggoodswhicharethesubjectofadecisionof
the Commission, in accordance with the committee procedure, by which
these goods are considered to present an increased risk of fraud.
2. The maximum period for which use of the comprehensive guarantee
shall be prohibited in respect of any goodsshall be 12 months, unless the
Commission decides to extend the period in accordance with the
Committee procedure.!M7
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Article 362a
For external Community transit operations concerningg oods for which
the provisions of Article 362 are applied the followingmeasures shall
apply:
(a) the CN code shall be entered in the T1 document;
(b) one of the followingmentions in red should be marked diag onally
across all copies of the T1 document and should occupy a space of
not less than 100 mm by 10 mm:
— Artículo 362 del Reglamento (CEE) no2454/93
— Forordning(EØF) nr. 2454/93, artikel 362— Artikel 362 der Verordnung(EWG) Nr. 2454/93
—¾Αρθρ4omikron 362 τ4omikronυ καν4omikronν;ισµ4omikronύ (Ε4OmikronΚ) αριθ. 2454/93
— Article 362 of Regulation (EEC) No 2454/93— Article 362 du règlement (CEE) n
o2454/93
— Articolo 362 del regolamento (CEE) n. 2454/93
— Artikel 362 van Verordening(EEG) nr. 2454/93
— Artigo 362odo Regulamento (CEE) no2454/93
— Asetuksen (ETY) N:o 2454/93 362 artikla— Förordning(EEG) nr 2454/93 artikel 362;
(c) return copies of T1 documents bearingthis statement must be
returned to the office of departure no later than the workingday
followingthe day that the consig nment and the T1 form were
presented at the office of destination.
Article 363
1. On issue of the certificate of guarantee or at any time during the
validity thereof,theprincipal shallonhisownresponsibility designate on
the reverse of the certificate the person or persons authorized to sign
Community transit declarations on his behalf. The particulars shall
include thesurname and forename ofeach authorized personfollowedby
the signature of that person. Each nomination of an authorized person
shall be acknowledged by the signature of the principal. The principal
shall be entitled at his discretion to cross through the unused boxes.
2. The principal may at any time delete the name of an authorized
person from the reverse of the certificate.
Article 364
Any person named on the reverse of a guarantee certificate presented at
anofficeofdepartureshallbedeemedtobetheauthorized representative
of the principal.
Article 365
The period of validity of a guarantee certificate shall not exceed two
years. However, that period may be extended by the guarantee office for
one further period not exceedingtwo years.
Article 366
If the guarantee is cancelled the principal shall be responsible for
returning to theguarantee office forthwith all valid guarantee certificates
issued to him.!B1993R2454 — EN — 01.07.2000 — 003.001 — 130
Member States shall forward details of any unreturned valid certificates
to the Commission. The Commission shall inform the other Member
States of these.
Subsection 3
Flat-rateguarantees
Article 367
1. Each Member State may allow the guarantor to furnish by
declaration a single guarantee for a flat-rate amount of ECU 7 000,
guaranteeing payment of duties and other charges which may become
chargeable in the course of a Community transit operation carried out
under his responsibility, whoever the principal may be. This provision
shall apply without prejudice to Article 368.
2. The flat-rate guarantee shall be lodged with an office of guarantee.
Article 368
1. Except in the cases referred to in paragraphs 2 and 3, the office of
departure shall not require a guarantee in excess of the flat-rate amount
ofECU7 000foreachCommunity transitdeclaration,irrespectiveofthe
amount of duties and other charges relating to the goods covered by a
particular declaration.
2. Where, because of circumstances peculiar to it, a transport operation
involves increased risks and for that reason the guarantee of ECU 7 000
is clearly insufficient, the office of departure shall require a guarantee of
a greater amount in multiples of ECU 7 000 in order to guarantee the
duties and other charges relating to the total quantity of goods to be
dispatched.
In particular, a transport operation shall be considered as involving
increased risks when it concerns goods to which, with respect to the use
of the comprehensive guarantee, the provisions of Article 362 are
applicable.
3. Additionally, the transportof goodslisted in Annex52 shall giverise
to an increase in the amount of the flat-rate guarantee where the quantity
of goods carried exceeds the quantity corresponding to the flat-rate
amount of ECU 7 000.
In that case, the flat-rate amount shall be increased to the multiple of
ECU 7 000 necessary to guarantee the quantity of goods to be
dispatched.
4. In the cases referred to in paragraphs 2 and 3 the principal shall
deliver to the office of departure flat-rate guarantee vouchers
correspondingto the required multiple of ECU 7 000.
Article 369
1. Where the Community transit declaration includes other goods
besides those shown in the list contained in Annex 52, the flat-rate
guarantee provisions shall be applied as if the two categories of goods
were covered by separate declarations.
2. Bywayofderogationfromparagraph1,accountshallnotbetakenof
the presence of goods of either category if their quantity or value is
relatively insignificant.!B
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Article 370
1. Acceptance by the guarantee office of the guarantor’s undertaking
shall confer on the guarantor authority to issue a flat-rate guarantee
voucher or vouchers under the terms of the guarantee to persons who
intendtoact asprincipal inaCommunity transitoperation fromanoffice
of departure of their choice.
2. The flat-rate guarantee voucher shall conform to the specimen in
Annex 54. The entries on the back of that specimen may, however, be
shownonthe front,abovetheparticulars ofthe individual orfirmissuing
the voucher, the followingentries remainingunchang ed.
3. The guarantor shall be liable up to an amount of ECU 7 000 in
respect of each flat-rate guarantee voucher.
4. Without prejudice to Articles 368 and 371 the principal may carry
out one Community transit operation under each flat-rate guarantee
voucher. Thevoucher shall be delivered to the office of departure, where
it shall be retained.
Article 371
The guarantor may issue flat-rate guarantee vouchers:
— which are not valid for a Community transit operation in respect of
goods which are listed in Annex 52, and
— whichmaybeusedinmultiples ofuptosevenvouchersper meansof
transport within the meaningof Article 347 (2) for g oods other than
those referred to in the precedingindent.
For this purpose the guarantor shall mark such flat-rate guarantee
vouchers diagonally in capital letters with one of the following
indications:
— VALIDEZ LIMITADA; APLICACIÓN DEL ARTÍCULO 371 DEL
REGLAMENTO (CEE) No2454/93,
— BEGRÆNSET GYLDIGHED — ARTIKEL 371, I FORORDNING
(EØF) Nr. 2454/93,
— BESCHRÄNKTE GELTUNG — ARTIKEL 371 DER VERORD-
NUNG (EWG) Nr. 2454/93,
—ΠΕΡΙ4OmikronΡΙΣΜΕΝΗ ΙΣ4KhiΥΣ: ΕΦΑΡΜ4OmikronΓΗ Τ4OmikronΥΑΡΘΡ4OmikronΥ 371
Τ4OmikronΥ ΚΑΝ4OmikronΝΙΣΜ4OmikronΥ (Ε4OmikronΚ) αριθ. 2454/93 ,
— LIMITED VALIDITY — APPLICATION OF ARTICLE 371 OF
REGULATION (EEC) No 2454/93,
— VALIDITÉ LIMITÉE — APPLICATION DE L’ARTICLE 371 DU
RÈGLEMENT (CEE) No2454/93,
— VALIDITÁ LIMITATA — APPLICAZIONE DELL’ARTICOLO
371 DEL REGOLAMENTO (CEE) N. 2454/93,
— BEPERKTE GELDIGHEID — TOEPASSING VAN ARTIKEL 371
VAN VERORDENING (EEG) Nr. 2454/93,
— VOIMASSA RAJOITETUSTI: ASETUKSEN (ETY) N:o 2454/93
371 ARTIKLAA SOVELLETTU — BEGRÄNSAD GILTIGHET
— TILLÄMPNING AV ARTIKEL 371, FÖRORDNING (EEG)
Nr 2454/93,
— BEGRÄNSAD GILTIGHET — TILLÄMPNING AVARTIKEL 371
FÖRORDNING (EEG) Nr 2454/93,
— VALIDADE LIMITADA; APLICAÇÃO DO ARTIGO 371oDO
REGULAMENTO (CEE) No2454/93.!B
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Article 372
The cancellation of a guarantee shall be notified forthwith to the other
Member States by the Member State to which the relevant guarantee
office belongs.
Subsection 4
Individualguarantees
Article 373
1. An individual guarantee furnished for a single Community transit
operation shall be lodged at the office of departure. The office of
departure shall fix the amount of the guarantee.
2. The guarantee referred to in paragraph 1 may be a cash deposit
lodgedwiththeofficeofdeparture.Inthatcase,itshallbereturnedwhen
the external Community transit procedure is discharged at the office of
departure.
Subsection 5
Provisionscommontosubsections1to4
Article 374
The guarantor shall be released from his obligations as provided for in
Article 199(1) of the Code and in addition he shall be released from his
obligations upon expiry of a period of 12 months from the date of
registration of the T1 declaration where he has not been advised by the
customs authorities of the Member State of departure of the non-
discharge of the external Community transit procedure.
Where, within the period provided for in the first subparagraph, the
guarantor has been advised by the customs authorities of the
non-discharge of the external Community transit procedure, he shall,
in addition, be notified that he is or may be required to pay the amounts
for which he is liable in respect of the Community transit operation in
question. This notification shall reach the guarantor not later than three
years after the date of registration of the T1 declaration. Where no such
notification has been made before the expiry of that time limit, the
guarantor shall likewise be released from his obligations.
Subsection 6
Guaranteewaiver
Article 375
1. For the purposes of granting the guarantee waiver for Community
transit operations, theundertakingtobegivenbythepersonconcernedin
accordance with Article 95 (2) (e) of the Code shall be drawn up in
accordance with the specimen shown in Annex 55.
2. Where the provisions laid down by national law, regulation or
administrative action or common practice so require, each Member State
may have the undertakingby the person concerned drawn up in a
different form, on condition that it has the same bindingeffects as those
of the undertakingprovided for in the specimen.!B
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Article 376
1. In accordance with Article 95 (3) of the Code, the guarantee waiver
shall not apply to goods:
(a) the total value of which exceeds ECU 100 000 per consignment;
or
(b) which are listed in Annex 52 as involvingincreased risks, where the
quantity exceeds that shown in column 3.
2. The guarantee waiver shall not apply where, in accordance with the
provisions of Article 362, the use of the comprehensive guarantee is
forbidden.
Article 377
1. Where the guarantee waiver is applied, reference to the certificate
referred to in Article 95 (4) of the Code shall be made on the
correspondingT1 transit declaration.
2. The guarantee waiver certificate shall conform to the specimen in
Annex 57.
3. On issue of the guarantee waiver certificate or at any other time
duringthe validity thereof, the principal shall on his own responsibility
designate on the reverse of the certificate the person or persons
authorized to sign Community transit declarations on his behalf. The
particulars shall include the surname and forename of each authorized
person followed by the signature of that person. Each nomination of an
authorized person shall be acknowledged by the signature of the
principal.The principal shall be entitled at hisdiscretion tocrossthrough
the unused boxes.
The principal may at any time delete the name of an authorized person
from the reverse of the certificate.
4. Any person named on the reverse of a guarantee waiver certificate
presented at an office of departure shall be deemed to be the authorized
representative of the principal.
5. The period of validity of a guarantee waiver certificate shall not
exceed two years. However, this period may be extended by the
authorities granting the waiver for one further period not exceeding two
years.
6. If the guarantee waiver is revoked the principal shall be responsible
for returningforthwith to the authorities who g ranted the waiver all the
guarantee waiver certificates issued to him which are still valid.
The Member States shall forward details of any unreturned valid
certificates to the Commission.
The Commission shall inform the other Member States of these.
Section 3
Irregularities;proofofregularity
Article 378
1. Withoutprejudice toArticle 215oftheCode,wheretheconsignment
has not been presented at the office of destination and the place of the
offence or irregularity cannot be established, such offence or irregularity
shall be deemed to have been committed:
— in the Member State to which the office of departure belongs,
or!B
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— in the Member State to which the office of transit at the point of
entry into the Community belongs, towhich a transit advice note has
been given,
unless within the period laid down in Article 379 (2), to be determined,
proof of the regularity of the transit operation or of the place where the
offence or irregularity was actually committed is furnished to the
satisfaction of the customs authorities.
2. Where no such proof is furnished and the said offence or irregularity
is thusdeemed tohavebeen committed in the Member State of departure
or in the Member State of entry as referred to in the first paragraph,
second indent, the duties and other charges relating to the goods
concerned shall be levied by that Member State in accordance with
Community or national provisions.
3. If the Member State where the said offence or irregularity was
actuallycommitted is determined before expiryof a period of three years
from the date of registration of the T1 declaration, that Member State
shall, in accordance with Community or national provisions, recover the
duties and other charges (apart from those levied, pursuant to the second
subparagraph, as own resources of the Community) relating to the goods
concerned. In this case, once proof of such recovery is provided, the
duties and other charges initially levied (apart from those levied as own
resources of the Community) shall be repaid.
4. The guarantee covering the transit operation shall not be released
until the end of the aforementioned three-year period or until the duties
and other charges applicable in the Member State where the said offence
or irregularity was actually committed have been paid.
Member States shall take the necessary measures to deal with any
offence or irregularity and to impose effective penalties.
Article 379
1. Where a consignment has not been presented at the office of
destination and the place where the offence or irregularity occurred
cannot be established, the office of departure shall notify the principal of
this fact as soon as possible and in any case before the end of the 11th
month followingthe date of reg istration of the Community transit
declaration.
2. The notification referred to in paragraph 1 shall indicate, in
particular, the time limit by which proof of the regularity of the transit
operation or the place where the offence or irregularity was actually
committed mustbe furnished to the office of departure to the satisfaction
of the customs authorities. That time limit shall be three monthsfrom the
date of the notification referred to in paragraph 1. If the said proof has
notbeenproducedbytheendofthatperiod,thecompetent MemberState
shall take steps to recover the duties and other charges involved. In cases
where that Member State is not the one in which the office of departure
is located, the latter shall immediately inform the said Member State.
Article 380
Proof of the regularity of a transit operation within the meaning of
Article 378 (1) shall be furnished to the satisfaction of the customs
authorities:
(a) by the production of a customs or commercial document certified by
the customs authorities establishingthat the g oods in question were
presentedattheofficeofdestination or,whereArticle 406applies,to
the authorized consignee. That document shall contain enough
information to enable the said goods to be identified;
(b) by the production of a customs document placingthe g oods under a
customs procedure in a third country or by a copy or photocopy
thereof; such copy or photocopy must be certified as beinga true!B
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copy by the organization which certified the original document, by
the authorities ofthe third countryconcerned,or bythe authorities of
one of the Member States. The document shall contain enough
information to enable the goods in question to be identified.
CHAPTER 5
InternalCommunity transit
Article 381
1. All goods which are to move under the internal Community transit
procedure shall be the subject of a T2 declaration. A T2 declaration
means adeclaration onaformcorrespondingtothespecimen inAnnexes
31 to 34, used in accordance with the notice in Annex 37.
1a. Where a T2 declaration is required for goods of the type referred to
in Article 311(c), the letter ‘F’shall be entered after the symbol ‘T2’ in
the third subdivision of box 1 of the form, the model for which is shown
in Annexes 31 to 34.
2. Chapter 4 shall apply mutatis mutandis to the procedure for internal
Community transit.
CHAPTER 6
Provisionscommon to Chapters4 and5
Article 382
1. In the case of consignments comprising both goods which have to
move under the external Community transit procedure and goods which
have to move under the internal Community transit procedure,
supplementary forms which bear the symbol ‘T1 bis’ or ‘T2 bis’
respectively may be attached to a single Community transit declaration
form.
In this case, the symbol ‘T’shall be entered in the right-hand subdivision
of box 1 of the said form; the blank space after the symbol ‘T’shall be
crossed out; in addition, the boxes 32 ‘Item No’, 33 ‘Commodity code’,
35‘Grossmass(kg)’,38‘Netmass(kg)’and44‘Additional information,
documents produced, certificates and authorizations’shall be barred. A
reference to the serial numbers of the supplementary documents bearing
the symbol ‘T1 bis’ and the supplementary documents bearingthe
symbol ‘T2 bis’shall be entered in box 31 ‘Packages and description of
goods’ of the Community transit declaration form used.
2. Where one of the symbols ‘T1’, ‘T1 bis’ or ‘T2’, ‘T2 bis’ has been
omitted from the right-hand subdivision of box 1 of the form used or
where, in the case of consignments comprising both goods moving under
the external Community transit procedure and goods moving under the
internal Community transit procedure, the provisions of paragraph 1 and
of Article 383 have not been complied with, goods transported under
cover of such documents shall be deemed to be movingunder the
external Community transit procedure.
However, for the application of export duties or measures prescribed in
respect of exports under the common commercial policy, such goods
shall be deemed to be movingunder the internal Community transit
procedure.!M7
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Article 383
In the case of consignments comprising both goods moving under the
external Community transit procedure and goods moving under the
internal Community transit procedure, separate loadinglists shall be
made out and may be attached to a single Community transit declaration
form.
In that case, the symbol ‘T’shall be entered in the right-hand subdivision
of box 1 of the said form. The blank space after the symbol ‘T’shall be
crossed out; in addition, the boxes 15 ‘Country of dispatch/export’, 32
‘Item No’, 33 ‘Commodity code’, 35 ‘Gross mass (kg)’, 38 ‘Net mass
(kg)’ and, where necessary, 44 ‘Additional information, documents
produced, certificates and authorizations’shall be barred. A reference to
the serial numbers of the loadinglists relatingto each of the two types of
goods shall be entered in box 31 ‘Packages and description of goods’ of
the form used.
Article 384
Where necessary, the customs authorities of the Member States shall
communicate to one another all findings, documents, reports, records of
proceedings and information relating to transport operations carried out
under the Community transit procedure and to irregularities and offences
in connection with that procedure.
Article 385
The transit declarations and documents shall be drawn up in an official
language of the Community accepted by the customs authorities of the
Member State of departure. This provision shall not apply to flat-rate
guarantee vouchers.
Where necessary, the customs authorities of another Member State in
whichthe declarations and the documents must be presented mayrequire
a translation into the official language, or one of the official languages,
of that Member State.
The language to be used for the guarantee certificate shall be designated
by the customs authorities of the Member State responsible for the
guarantee office.
The language to be used for the guarantee waiver certificate shall be
designated by the customs authorities of the Member State in which the
guarantee waiver is granted.
Article 386
1. The paper used for the loadinglists, transit advice notes and receipts
shall be dressed for writing purposes and weigh at least 40 g/m2; its
strength shall be such that in normal use it does not easily tear or crease.
2. The paper used for the flat-rate guarantee voucher shall be free of
mechanical pulp, dressed for writingpurposes and weig hingat least
55 g/m2. The paper shall have a red printed guilloche patternbackground
so as to reveal any falsification by mechanical or chemical means.
3. The paper used for the guarantee certificate and guarantee waiver
certificate forms shall be free of mechanical pulp and weigh at least
100g/m2.Itshallhaveaguilloche patternbackgroundonbothsidessoas
to reveal any falsification by mechanical or chemical means. The said
background shall be:
— green for guarantee certificates,
— pale blue for guarantee waiver certificates.4. The paper referred to in paragraphs 1, 2 and 3 shall be white, except
for the loadinglists referred to in Article 341(2), for whichthe choice of
colour shall be left to the persons concerned.!B1993R2454 — EN — 01.07.2000 — 003.001 — 137
Article 387
The forms shall measure:
(a) 210 × 297 mm for the loadinglist, a tolerance in the leng th of
between − 5 and + 8 mm beingallowed;
(b) 210 × 148 mm for the transit advice note, the guarantee certificate
and the guarantee waiver certificate;
(c) 148 × 105 mm for the receipt and flat-rate guarantee voucher.
Article 388
1. The flat-rate guarantee vouchers shall show the name and address of
the printer or a mark enablingthe printer to be identified. Each flat-rate
guarantee voucher shall bear an individual serial number.
2. Member States shall be responsible for printingor arrang ingthe
printingof the g uarantee certificates and the g uarantee waiver
certificates. Each certificate shall bear a serial number for purposes of
identification.
3. Forms for guarantee certificates, guarantee waiver certificates and
flat-rate guarantee vouchers shall be completed using a typewriter or
other mechanographical or similar process.
4. Loadinglists, transit advice notes and receipts may be completed
usinga typewriter or other mechanog raphical or similar process, or
legibly by hand; in the latter case they shall be completed in ink in block
letters.
5. Forms shall not contain any erasures or alterations. Corrections shall
be made by crossingout the wrongwords and addingany necessary
particulars.Correctionsshallbeinitialled bythepersonmakingthemand
explicitly authenticated by the customs authorities.
CHAPTER 6a
Additionalprovisionsapplicablewheretransitdataisexchangedusing
information technologyandcomputer networksbetween customs
authorities
Section 1
Scope
Article 388a
1. Without prejudice to special circumstances and to the provisions of
this Title concerningthe Community transit procedure, which, where
appropriate, shall apply mutatis mutandis, the exchange of information
between customs authorities described in this Chapter shall take place
usinginformation technolog y and computer networks.
2. The provisions of this Chapter shall apply only to the external and
internal Community transit procedure.
Article 388b
The provisions of this Chapter shall not apply to:
(a) transport of goods by rail in accordance with Article 413 to 441;
(b) transport of goods by air in accordance with Article 444;
(c) transportofgoodsbysea,wheresimplified procedures areapplied in
accordance with Article 448; and
(d) transport of goods by pipeline.!B
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Section 2
Security
Article 388c
1. Inadditiontothesecurityrequirements presentedinArticle 4a(2)the
customs authorities shall establish and maintain adequate security
arrangements for the effective, reliable and secure operation of the
complete transit system.
2. To ensure the abovementioned level of security each input,
modification and deletion of data shall be recorded indicatingthe
purpose of such processing, its time and the person initiating the
processing. In addition to that the original data or any data which was
subject to such processingshall be maintained for a period of at least
three calendar yearsfromtheendoftheyear towhichsuchdata refers,or
for a longer period if so defined elsewhere.
3. The customs authorities shall monitor the security regularly.
4. The customs authorities concerned shall inform each other of all
suspected breaches of security.
Section 3
Transitdeclaration
Article 338d
1. By way of derogation from Article 222(1) a transit declaration made
usinga data-processingtechnique, as defined in Article 4a(1)(a), shall
conform to the structure and particulars in Annexes 37a and 37b.
2. Without prejudice to paragraph 1 where the transit declaration is
made in accordance with Article 388f, Articles 222 to 224 shall apply.
Article 388e
Under the conditions and in the manner they shall determine, and with
due regard to the principles laid down by customs rules, the customs
authorities may allow loadinglists to be used as the descriptive part of
the transit declaration made usinga data-processingtechnique.
Section 4
Authorisedconsignors
Article 388f
1. By way of derogation from Article 398, the authorised consignor
shall lodge a transit declaration with the office of departure before the
intended release of the goods.
2. The authorisation may be granted only to a person who, in addition
to the conditions laid down in Article 399, lodges his transit declarations
and communicates with customs authorities usinga data-processing
technique.
Article 388g
By way of derogation from Article 400(b) the authorisation shall specify
inparticular theperiodwithinwhichtheauthorised consignorshalllodge
a declaration in order that the customs authorities may carry out
necessary controls before the intended release of the goods.!M161993R2454 — EN — 01.07.2000 — 003.001 — 139
Section 5
Operationoftheprocedure
Article 388h
The office of departure shall, at the latest on release of the goods, notify
the transit movement to the declared office of destination, usingthe
message specified in Annexes 37a and 37b.
Article 388i
1. By way of derogation from Article 356(2) the office of destination
shall retain the transit accompanyingdocument and shall communicate
the arrival to the office of departure immediately usingthe messag e
specified in Annexes 37a and 37b, and, without delay, shall forward the
control results to the office of departure as soon as these are available
usingthe messag e specified in the same Annexes.
2. The communication of the arrival to the office departure may not be
used as proof of the regularity of a transit operation.
Article 388j
Where transit data is exchanged using information technology and
networks between the office of departure and the office of destination,
the control of the goods shall be carried out using the communication
received from the office of departure as a basis for such control.
CHAPTER 7
Simplifications
Section 1
Simplifiedprocedurefortheissueofthedocumentusedtoestablish
theCommunitystatusofgoods
Article 389
Without prejudice to the application of Article 317(4), the customs
authorities of each Member State may authorise any person, hereinafter
referred to as the ‘authorised consignor’, who satisfies the requirements
laid down in Article 390 and proposes to establish the Community status
of goods by means of a T2L document in accordance with Article 315(1)
or by means of one ofthe documents stipulated in Articles 317and 317a,
hereinafter referred to as ‘commercial documents’, to use such
documents without havingto present them for authentication to the
customs authorities of the Member State of departure.
Article 390
1. Theauthorization providedforinArticle 389shallbegranted onlyto
persons:
(a) who frequently consign goods;(b) whose records enable the customs authorities to check their
operations;
(c) who have not committed serious or repeated offences against
customs or tax legislation.
2. The customs authorities may revoke the authorization where an
authorized consignor no longer fulfils the conditions laid down in
paragraph 1 or fails to comply with the requirements laid down in this
section or in the authorization.!M16
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Article 391
1. Authorizations issued by the customs authorities shall specify in
particular:
(a) the office responsible for pre-authenticatingthe forms used for the
documents concerned, as prescribed in Article 392 (1) (a);
(b) the manner in which the authorized consignor must prove that those
forms have been properly used.
2. The competent authorities shall specify the period within which and
the manner in which the authorized consignor is to inform the competent
office so that such office may carry out any necessary controls before
departure of the goods.
Article 392
1. The authorization shall stipulate that box C Office of departure on
the front of the forms used for the T2L document and, if applicable, the
T2Lbisdocument(s) or the front of the commercial documents must:
(a) be stamped in advance with the stamp of the office referred to in
Article 391 (1) (a) and be signed by an official of that office;
or
(b) be stamped by the authorized consignor with a special metal stamp
approved by the customs authorities conformingto the specimen in
Annex62;theimprintofthestampmaybepreprinted ontheformsif
the printingis entrusted to a printer approved for that purpose.
2. Notlater thanonconsignment ofthegoods,theauthorized consignor
shall complete and sign the form. In addition, he shall enter in the box
reservedforcontrol bytheoffice ofdeparture onthe T2L document orin
a clearly identifiable space on the commercial document used the name
ofthecompetent customsoffice, thedateofcompletion ofthedocument,
and one of the followingphrases:
— Procedimiento simplificado,
— Forenklet fremgangsmåde,— Vereinfachtes Verfahren,—Απλ4omikronυστευµένη διαδικασία ,
— Simplified procedure,
— Procédure simplifiée,— Procedura semplificata,— Vereenvoudigde regeling,
— Procedimento simplificado,
— Yksinkertaistettu menettely — Förenklat förfarande,
— Förenklat förfarande.3. Thecompleted form,bearingthephrasespecified inparagraph2and
signed by the authorized consignor, shall be equivalent to a document
certifyingthe Community status of the g oods.
Article 393
1. The customs authorities may authorize the authorized consignor not
to sign the T2L documents or commercial documents used which bear
the special stamp referred to in Annex 62 and are made out by an
electronic or automatic data processingsystem. Such authorization shall
be subject to the condition that the authorized consignor has previously
given those authorities a written undertaking acknowledging his liability
for the legal consequences arising from all T2L documents or
commercial documents issued bearingthe special stamp.!B
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2. The T2L documents or the commercial documents made out in
accordance with paragraph 1 shall contain in place of the authorized
consignor’s signature one of the following phrases:
— Dispensa de firma,— Fritaget for underskrift,
— Freistellungvon der Unterschriftsleistung ,
—∆εν απαιτείται υπ4omikronγραφή ,
— Signature waived,
— Dispense de signature,
— Dispensa dalla firma,
— Van ondertekeningvrijg esteld,
— Dispensada a assinatura,
— Vapautettu allekirjoituksesta — befriad från underskrift,
— Befriad från underskrift.
Article 394
The authorized consignor shall make a copy of each document T2L or
each commercial document issued under this section. The customs
authorities shall determine the arrangementswherebythe copydocument
shall be presented for purposes of control and retained for at least two
years.
Article 395
1. The authorized consignor shall:
(a) comply with the provisions of this section and of the authorization;
(b) take all necessary measures to ensure the safekeepingof the special
stamp or of the forms bearingthe imprint of the stamp of the office
referred to in Article 391 (1) (a), or of the special stamp.
2. IntheeventofthemisusebyanypersonofformsforT2Ldocuments
or commercial documents stamped in advance with the stamp of the
office referred to in Article 391 (1) (a) or with the special stamp the
authorized consignor shall be liable, without prejudice to any criminal
proceedings, for the payment of duties and other charges which are
unpaid in any Member State in consequence of such misuse, unless he
can satisfy the customs authorities by whom he was authorized that he
took the measures required of him under paragraph 1 (b).
Article 396
The customs authorities of the Member State of consignment may
excludecertain categoriesofgoodsandtypesoftrafficfromthefacilities
provided for in this section.
Section 2
Simplificationoftransitformalitiestobecarriedoutatofficesof
departureanddestination
Article 397
Where the Community transit procedure is applicable the formalities
relatingto the procedure shall be simplified in accordance with the
provisions of this section.
This section shall not, however, apply to goods to which
"M18Article
8433apply.!B
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Subsection 1
Formalitiesattheofficeofdeparture
Article 398
The customs authorities of each Member State may authorize any person
who fulfils the conditions laid down in Article 399 and who intends to
carry out Community transit operations (hereinafter referred as ‘the
authorized consignor’) not to present at the office of departure either the
goodsconcernedor theCommunity transit declaration inrespect ofthose
goods.
Article 399
1. Theauthorization providedforinArticle 398shallbegranted onlyto
persons:
(a) who frequently consign goods;(b) whose records enable the customs authorities to check their
operations;
(c) who, where a guarantee is required under the Community transit
procedure, provide a comprehensive guarantee; and
(d) have not committed serious or repeated offences against customs or
tax legislation.
2. The customs authorities may withdraw the authorization where the
authorized consignor no longer fulfils the conditions laid down in
paragraph 1 or fails to comply with the requirements down in this
subsection or in the authorization.
Article 400
Authorizations issued by the customs authorities shall specify in
particular:
(a) the office or offices competent to act as offices of departure for the
consignments;
(b) the period within which, and the procedure by which, the authorized
consignor is to inform the office of departure of the consignments to
be sent, in order that the office may carry out any necessary controls
before the departure of the goods;
(c) the period within which the goods must be presented at the office of
destination;
(d) the identification measures to be taken. To this end the customs
authorities may prescribe that the means of transport or the package
or packages shall bear special seals, accepted by the customs
authorities and affixed by the authorized consignor.
Article 401
1. The authorization shall stipulate that the box reserved for the office
of departure on the front of the Community transit declaration forms
must:
(a) be stamped in advance with the stamp of the office of departure and
be signed by an official of that office;
or
(b) be stamped by the authorized consignor with a special metal stamp
approved by the customs authorities conformingto the specimen in
Annex 62. The imprint of the stamp may be preprinted on the forms
where the printingisentrusted to a printer approvedfor that purpose.!B1993R2454 — EN — 01.07.2000 — 003.001 — 143
The authorized consignor shall complete the box by indicating the date
of consignment of the goods and shall allocate a number to the
declaration in accordance with the rules laid down to that effect in the
authorization.
2. The customs authorities may prescribe the use of forms bearinga
distinctive mark as a means of identification.
Article 402
1. Notlater thanonconsignment ofthegoods,theauthorized consignor
shall enter on the front of copies No 1 and 4 of the duly completed
Communitytransitdeclaration inthebox‘Controlbyofficeofdeparture’
the period within which the goods must be presented at the office of
destination, the identification measures applied and one of the following
phrases:
— Procedimiento simplificado,
— Forenklet fremgangsmåde,
— Vereinfachtes Verfahren,
—Απλ4omikronυστευµένη διαδικασία ,
— Simplified procedure,— Procédure simplifiée,
— Procedura semplificata,
— Vereenvoudigde regeling,
— Procedimento simplificado,
— Yksinkertaistettu menettely — förenklat förfarande,
— Förenklat förfarande.
2. Followingconsig nment, copy No 1 shall be sent without delay to the
office of departure. The customs authorities shall have the right to
provide in the authorization that copy No 1 be sent to the office of
departure as soon as the Community transit declaration is completed.
The other copies shall accompany the goods in accordance with Articles
341 to 380.
3. Where the customs authorities of the Member State of departure
carry out a control on the departure of a consignment, they shall record
the fact in the box ‘Control by office of departure’ on the front of copies
No 1 and 4 of the Community transit declaration.
Article 403
The Community transit declaration, duly completed and bearingthe
indications specified in Article 402 (1),shall be equivalent to an external
or internal Community transit document, as the case may be, and the
authorized consignor who signed the declaration shall be the principal.
Article 404
1. The customs authorities may authorize the authorized consignor not
to sign Community transit declarations which bear the special stamp
referred to in Annex 62 and are made out by an electronic or automatic
data-processingsystem. Such authorization shall be subject to the
condition that the authorized consignor has previously given those
authorities a written undertakingacknowledg ingthat he is the principal
for all Community transit operations carried out under cover of
Community transit documents bearingthe special stamp.!B
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2. Community transit documents made out in accordance with
paragraph 1 shall contain in the boxreserved for the principal’s signature
one of the followingphrases:
— Dispensa de firma,— Fritaget for underskrift,— Freistellungvon der Unterschriftsleistung ,—∆εν απαιτείται υπ4omikronγραφή ,
— Signature waived,— Dispense de signature,— Dispensa dalla firma,— Van ondertekeningvrijg esteld,— Dispensada a assinatura,
— Vapautettu allekirjoituksesta — befriad från underskrift,
— Befriad från underskrift.
Article 405
1. The authorized consignor shall:
(a) comply with the provisions of this subsection and of the auth-
orization; and
(b) take all necessary measures to ensure the safekeepingof the special
stamp or of the forms bearingthe imprint of the stamp of the office
of departure or the imprint of the special stamp.
2. In the event of the misuse by any person of forms stamped in
advance with the stamp of the office of departure or with the special
stamp, the authorized consignor shall be liable, without prejudice to any
criminal proceedings, for the payment of duties and other charges
payable in a particular Member State in respect of goods carried under
cover of such forms unless he can satisfy the customs authorities by
whomhewasauthorized that hetookthe measuresrequired ofhimunder
paragraph 1 (b).
Subsection 2
Formalitiesattheofficeofdestination
Article 406
1. The customs authorities of each Member State may issue an
authorization waivingpresentation at the office of destination where
goods transported under a Community transit procedure are intended for
a person who fulfils the conditions laid down in Article 407 (hereinafter
referred to as ‘the authorized consignee’) previously authorized by the
customs authorities of the Member State to which the office of
destination belongs.
2. In the case referred to in paragraph 1, the principal shall have
fulfilled his obligations under Article 96 (1) (a) of the Code when the
copies of the Community transit documents which accompanied the
consignment, together with the goods intact, have been delivered within
theprescribedperiodtotheauthorized consigneeathispremisesoratthe
place specified in the authorization, the identification measures having
been duly observed.
3. The authorized consignee shall at the request of the carrier issue a
receipt in respect of each consignment delivered in accordance with
paragraph 2, stating that the document and the goods have been
delivered.!B
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Article 407
1. The authorization referred to in Article 406 shall be granted only to
persons:
(a) who frequently receive consignments under the Community transit
procedure;
(b) whose records enable the customs authorities to check the
operations;
(c) who have not committed serious or repeated offences against
customs or tax legislation.
2. The customs authorities may revoke the authorization where the
authorized consignee no longer fulfils the conditions laid down in
paragraph 1 or fails to comply with the requirements laid down in this
subsection or in the authorization.
Article 408
1. Authorizations issued by the customs authorities shall specify in
particular:
(a) the office or offices competent to act as offices of destination for
consignments which the authorized consignee receives;
(b) the period within which, and the procedure by which, the authorized
consignee is to inform the office of destination of the arrival of the
goods in order that the office may carry out any necessary controls
upon arrival of the goods.
2. Without prejudice to Article 410, the customs authorities shall
specify in the authorization whether any action by the office of
destination is required before the authorized consignee may dispose of
goods received.
Article 409
1. The authorized consignee shall, in respect of consignments arriving
at his premises or at the places specified in the authorization:
(a) immediately inform the office of destination, in accordance with the
procedure laid down in the authorization, of any excess quantities,
shortages, substitutions or other irregularities such as broken seals;
(b) send the office of destination without delay the copies of the
Community transit document which accompanied the consignment,
indicatingthe date of arrival and the conditions of any seals affixed.
2. The office of destination shall enter the required particulars on the
said copies of the Community transit document.
Subsection 3
Otherprovisions
Article 410
The customs authorities of the Member State of departure or destination
may exclude certain categories of goods from the facilities provided for
in Article 398 and 406.!B1993R2454 — EN — 01.07.2000 — 003.001 — 146
Article 411
1. Where presentation of the Community transit declaration at the
office of departure is waived in respect of goods which are to be
dispatched under cover of a consignment note CIM, or a TR transfer
note, in accordance with Articles 413 to 442, the customs authorities
shalldetermine themeasuresnecessarytoensure thatsheets1,2and 3of
the consignment note CIM, or sheets 1, 2, 3A and 3B of the TR transfer
note bear the symbol ‘T1’ or ‘T2’, as the case may be.
2. Where the goods carried under Articles 413 to 442 are intended for
an authorized consignee, the customs authorities may provide that, by
way of derogation from Article 406 (2) and Article 409 (1) (b), sheets 2
and 3 of the consignment note CIM, or sheets 1, 2 and 3A of the TR
transfernotearetobedelivereddirect bytherailwaycompanies orbythe
transport undertakingto the office of destination.
Section 3
Simplificationofformalitiesforgoodstransportedbyrail
Subsection 1
Generalprovisionsrelatingtocarriagebyrail
Article 412
Article 352 shall not apply to the carriage of goods by rail.
Where a transit advice note still has to be submitted in accordance with
Article 352 (2) the records kept by the railway companies shall take the
place of such note.
Article 413
Where the Community transit procedure is applicable, formalities under
that procedure shall be simplified in accordance with Articles 414 to
425, 441 and 442 for the transport of goods by railway companies under
cover of a ‘consignment note CIM and express parcels’ hereinafter
referred to as the ‘consignment note CIM’.
Article 414
The consignment note CIM shall be equivalent to:
(a) a T1 declaration or document, for goods moving under the external
Community transit procedure;
(b) a T2 declaration or document, for goods moving under the internal
Community transit procedure.
Article 415
The railway company of each Member State shall make the records held
at their accountingoffices available to the customs authorities of their
country for purposes of control.
Article 416
1. The railway company which accepts the goods for transport
accompanied by a consignment note CIM serving as a T1 or T2
declaration or document shall be the principal for such operation.
2. The railway company of the Member State through whose territory
the goods enter the Community shall be the principal for operations in
respect of goods accepted for transport by the railways of a third country.!B
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Article 417
The railway companies shall ensure that consignments transported under
the Community transit procedure are identified by labels bearinga
pictogram, a specimen of which is shown in Annex 58.
The labels shall be affixed to the consignment note CIM and to the
relevant railway wagon in the case of a full load or, in other cases, to the
package or packages.
The label referred to in the first paragraph may be replaced by a stamp
reproducingthe pictog ram shown in Annex 58 in g reen 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 the
modification made.
Article 419
1. The consignment note CIM shall be produced at the office of
departure in the case of a transport operation to which the Community
transit 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 Article 311(c), are movingunder the internal Community
transit procedure in accordance with Article 165 of the Code;
(c) the symbol ‘T2F’, where goods are moving under the internal
Community transit procedure in accordance with Article 311(c).
The symbol ‘T2’ or ‘T2F’shall be authenticated by the application of the
stamp of the office of departure
4. The goods referred to in Article 311 (a) shall be placed under the
internal Community transit procedure for the whole of the journey from
the Community station of departure to the station of destination in the
customs territory of the Community, in accordance with arrangements
determined by each Member State, without presentation at the office of
departure of the consignment note CIM in respect of the goods and
without affixingthe 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 "M18Article 843 3.
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 under another
customs procedure at an intermediate station, the office responsible for
that station shall act as the office of destination.!B
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Noformalities need becarried outatthe office ofdestination withregard
to the goods referred to in Article 311 (a).
6. For the purposes of the control referred to in Article 415, the railway
companies shall, in the country of destination, make all the consignment
notes CIM for the transport operations referred to in paragraph 4
available to the customs authorities, in accordance with any provisions
defined by mutual agreement with those authorities.
7. When Community goods are transported by rail from a point in a
Member State toapointin another Member State through theterritoryof
a third country other than an EFTA country, the internal Community
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 not seal
the means of transport or the packages.
Article 421
1. In the cases referred to in the first subparagraph of Article 419 (5),
the railway company of the Member State responsible for the office of
destination shall forward to the latter sheets 2 and 3 of the consignment
note CIM.
2. The office of destination shall forthwith return sheet 2 to the railway
company after stampingit 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 end outside it.
2. The customs office for the frontier station through which the goods
in transit leave the customs territoryof 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 frontier
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 shall be
carried out at the office of destination.
3. Where the goods are released for free circulation or placed under
another customs procedure at an intermediate station, the customs office
for this station shall act as the office of destination. This customs office
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
followingindications:
— Cleared— Dédouané— Verzollt— Sdoganato— Vrijgemaakt— Toldbehandlet!B
!M41993R2454 — EN — 01.07.2000 — 003.001 — 149
—Εκτελωνισµέν4omikron
— Despachado de aduana— DesalfandegadoThis office shall return sheets 2 and 3, without delay, to the railway
company after havingstamped them and retained the supplementary
copy of sheet 3.
4. The procedure referred to in paragraph 3 shall not apply to products
subject to exise (SIC! excise) duty as defined in Article 3 (1) and Article
5 (1) of Council Directive 92/12/EEC(
1).
5. In the case referred to in paragraph 3 the competent customs
authorities for the office of destination may request a posteriori
verification of the endorsements made by the competent customs
authorities for the intermediate station on sheets 2 and 3.
Article 424
1. Where a transport operation starts and is to end outside the customs
territoryoftheCommunity,thecustomsofficeswhich aretoact asoffice
of departure and office of destination shall be those referred to in
Articles 423 (1) and 422 (2) respectively.
2. No formalities need to be carried out at the offices of departure or
destination.
Article 425
Goods which are transported under Articles 423 (1) or 424 (1) shall be
considered as movingunder the external Community transit procedure
unless the Community status of the goods is established in accordance
with Articles 313 to 340.
Subsection 2
Provisionsrelatingtogoodscarriedinlargecontainers
Article 426
Where the Community transit procedure is applicable, formalities under
that procedure shall be simplified in accordance with Articles 427 to 442
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 include the
dispatch of consignments by transport undertakings using modes of
transport other than rail, to the nearest suitable railway station to the
point of loadingand from the nearest suitable railway station to the point
of unloading, and any transport by sea in the course of the movement
between those two stations.
Article 427
For the purpose of Articles 426 to 442:
1. ‘transport undertaking’ means an undertaking constituted by the
railway companies as a corporate entity of which they are members,
such undertakingbeingset up for the purpose of carryingg oods by
means of large containers under cover of TR transfer notes;!M4
(1) OJ No L 76, 23. 3. 1992, p. 1.!B
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2. ‘large container’ means a container within the meaning of Article
670 (g) that is:
— designed in such a way that it can be properly sealed where the
application of Article 435 requires this,
— of a size such that the area bounded by the four lower external
angles is not less than 7 m2.
3. ‘TRtransfer 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 bear a serial
number in the top right-hand corner by which it can be identified.
This number shall be made up of eight digits preceded by the letters
TR.
The TR transfer note shall consist of the followingsheets, in
numerical order:
— 1: sheet for the head office of the transport undertaking,
— 2: sheet for the national representative of the transport
undertakingat 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
undertakingat the station of departure,
— 6: sheet for the consignor.
Each sheet of the TR transfer note, with the exception of sheet 3A,
shall have a green band approximately four centimetres wide along
its right-hand edge.
4. ‘List of large containers’, hereinafter referred to as ‘list’, means the
document attached to a TR transfer note, of which it forms an
integral part, which is intended to cover the consignment of several
large containers from a single station of departure to a single station
of destination, at which stations the customs formalities are carried
out.
The list shall be produced in the same number of copies as the TR
transfer note to which it relates.
The number of lists shall be shown in the box at the top right-hand
corner of the TR transfer note reserved for that purpose.
In addition, the serial number of the appropriate TR transfer note
shall be entered in the top right-hand corner of each list.
5. ‘nearest suitable railway station’ means a railway station or terminal
nearest to the point of loadingor unloading , which is equipped to
handle the large containers defined in point 2.
Article 428
The TR transfer note used by the transport undertakingshall be
equivalent to:
(a) a T1 declaration or document, as the case may be, for goods moving
under the external Community transit procedure;
(b) a T2 declaration or document, as the case may be, for goods moving
under the internal Community transit procedure.!B
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Article 429
1. In each Member State the transport undertakingshall make available
to the customs authorities for control purposes, through the medium of
its national representative or representatives, the records held at its
accountingoffice or offices or at those of its national representative or
representatives.
2. At the request of the customs authorities, the transport undertaking
or its national representative or representatives shall communicate to
them forthwith any documents, accountingrecords or information
relatingto carriag e operations completed or underway which those
authorities consider they should see.
3. Where, in accordance with Article 428, TR transfer notes are treated
as equivalent to T1 or T2 declarations or documents, the transport
undertakingor its national representatives or representatives shall:
(a) inform the customs office of destination of any TR transfer note,
sheet 1 of which has been sent to it without a customs endorsement;
(b) inform the customs office of departure of anyTR 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 been
exported from the customs territory of the Community to a third
country under Article 437.
Article 430
1. Inthe case oftransportoperations referred toinArticle426accepted
by the transport undertakingin a Member State, the railway company of
that Member State shall be the principal.
2. Inthe case oftransportoperations referred toinArticle426accepted
by the transport undertakingin a third country, the railway company of
the Member State through which the goods enter the customs territory of
the Community shall be the principal.
Article 431
If customs formalities have to be carried out duringcarriag e by means
other than rail to the station of departure or from the station of
destination, onlyone large container may be covered byeach TR transfer
note.
Article 432
The transport undertakingshall ensure that transport operations carried
out under the Community transit procedure are identified by labels
bearinga pictog ram, a specimen of which is shown in Annex 58. The
labels shall be affixed to the TR transfer note and to the large container
or containers concerned.
The label referred to in the first paragraph may be replaced by a stamp
reproducingthe pictog ram shown in Annex 58 in g reen 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 undertakingshall not perform the modified contract
without the prior agreement of the office of departure.!B
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In all other cases, the transport undertakingmay perform the modified
contract; it shall forthwith inform the office of departure of the
modification made.
Article 434
1. Where a transport operation to which the Community transit
procedure applies starts and is to end within the customs territory of
the Community, the TR transfer note shall be presented at the office of
departure.
2. The office of departure shall clearly enter in the box reserved for
customs on sheets 1, 2, 3A and 3B of the TR transfer note:
(a) the symbol ‘T1’ where goods are moving under the external
Community transit procedure;
(b) the symbol ‘T2’, where goods, with the exception of those referred
to in Article 311(c), are movingunder the internal Community
transit procedure in accordance with Article 165 of the Code;
(c) the symbol ‘T2F’, where goods are moving under the internal
Community transit procedure in accordance with Article 311(c).
The symbol ‘T2’ or ‘T2F’shall be authenticated by the application of the
stamp of the office of departure.
3. he office of departure shall enter in the box reserved for customs on
sheets 1, 2, 3A and 3B of the TR transfer note separate references for the
container(s) dependingon which type of g oods they contain and the
symbol ‘T1’, ‘T2’ or ‘T2F’, as appropriate, wherever a TR transfer note
covers:
(a) containers carryingg oods movingunder the external Community
transit procedure; and
(b) containers carryingg oods, with the exception of those referred to in
Article 311(c), movingunder the internal Community transit
procedure in accordance with Article 165 of the Code;
(c) containers carryingg oods movingunder the internal Community
transit procedure in accordance with Article 311(c).
4. In cases covered by paragraph 3, where lists of large containers are
used, separate lists shall be made out for each category of container and
the serial number or numbers of the list or lists concerned shall be
entered in the box reserved for customs on sheets 1, 2, 3A and 3B of the
TR transfer note. The symbol ‘T1’, ‘T2’ or ‘T2F’, as appropriate to the
category of container used, shall be entered alongside the serial
number(s) of the list(s).
5. All sheets of the TR transfer note shall be returned to the person
concerned.
6. The goods referred to in Article 311 (a) shall be placed under the
internal Community transit procedure for the whole of the journey in
accordance 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 labels referred to in
Article 432. However, this waiver shall not apply to the TR transfer note
drawn up for goods covered by the provisions in "M18Article 843 3.
7. For thegoodsreferred to inparagraph 2the TR transfer note must be
produced at the office of destination where the goods are declared for
release for free circulation or for another customs procedure.
No formalities need be carried out at the office of destination in respect
of the goods referred to in Article 311 (a).!B
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8. For the purposes of the control referred to in Article 429, the
transport undertakingshall in the country of destination make all TR
transfer notes for the transport operations referred to in paragraph 6
available to the customs authorities in accordance with any provisions
defined by mutual agreement with those authorities.
9. When Community goods are transported by rail from a point in a
Member State toapointin another Member State through theterritoryof
a third country other than an EFTA country, the internal Community
transit procedure shall apply. In this case the provisions of paragraphs 6,
7 second subparagraph and 8 shall apply mutatis mutandis .
Article 435
Identification of goods shall be ensured in accordance with Article 349.
However, the office of departure shall not normally seal large containers
where identification measures are taken by the railway companies. If
seals are affixed this shall be indicated in the space reserved for customs
use on sheets 3A and 3B of the TR transfer note.
Article 436
1. In the cases referred to in the first subparagraph of Article 434 (7)
the transport undertakingshall 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 undertakingand shall retain sheet 3A.
Article 437
1. Where a transport operation startswithin the customs territoryof the
Communityandistoendoutsideit,Article 434(1)to(5)andArticle 435
shall apply.
2. he customs office responsible for the frontier station through which
the goods leave the customs territory of the Community shall act as the
office 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 isto end within it, the customsoffice responsible for
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 customs office
for this station shall act as the office of destination. This customs office
shall stamp sheets 1, 2 and 3A of the TR transfer note presented by the
transportundertakingandendorsethem withatleast oneofthefollowing
indications:
— Despachado de aduana,— Toldbehandlet,— Verzollt,
—Εκτελωνισµεν4omikron ,
— Cleared,!B
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— Dédouané,
— Sdoganato,
— Vrijgemaakt,— Desalfandegado,— Tulliselvitetty,— Tullklarerat.This office shall return sheets 1 and 2, without delay, to the transport
undertakingafter havingstamped 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 those referred to
in Article 438 (1) and Article 437 (2) respectively.
2. No formalities need be carried out at the offices of departure or
destination.
Article 440
Goods which are transported under Articles 438 (1) or 439 (1) shall be
considered as movingunder the external Community transit procedure
unless the Community status of the goods is established in accordance
with the provisions of Articles 313 to 340.
Subsection 3
Otherprovisions
Article 441
1. The second subparagraph of Article 341 (2) and Articles 342 to 344
shall apply to any loadinglists which accompany the consig nment note
CIM or the TR transfer note. The number of such lists shall be shown in
the box reserved for particulars of accompanyingdocuments on the
consignment note CIM or TR transfer note as the case may be.
In addition, the loadinglist shall include the wag on number towhich the
consignment note CIM refers or, where appropriate, the container
number of the container containingthe g oods.
2. In the case of transport operations beginning within the customs
territory of the Community comprisingboth g oods movingunder the
external Community transit procedure and goods moving under the
internal Community transit procedure, separate loadinglists shall be
made out; in the case of goods carried in large containers under cover of
TR transfer notes, such separate lists shall be made out for each large
container which contains both categories of goods.
The serial numbers of the loadinglists relatingto each of the two
categories of goods shall be entered in the box reserved for the
description of goods on the consignment note CIM or TR transfer note,
as the case may 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 loadinglists
accompanyingthe consig nment note CIM or the TR transfer note shall
form 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.!M6
!B1993R2454 — EN — 01.07.2000 — 003.001 — 155
Subsection 4
Scopeofthenormalproceduresandthesimplifiedprocedures
Article 442
1. Where the Community transit procedure is applicable, the provisions
of Articles 412 to 441 shall not preclude the use of the procedures laid
down in Articles 341 to 380, and the provisions of Articles 415 and 417
or 429 and 432 shall nevertheless apply.
2. Inthe cases referred to inparagraph 1,areference to the Community
transit document(s) used shall be clearly entered in the box reserved for
particulars of accompanyingdocuments at the time when the
consignment note CIM or TR transfer note is made out. The reference
shall include the type of document, office of issue, date and registration
number of each document used.
In addition, sheet 2 of the consignment note CIM or sheets 1 and 2 of the
TR transfer note shall be authenticated by the railway company
responsible for the last railway station involved in the Community
transit operation. This company shall authenticate the document after
ascertainingthat transport of the g oods is covered by the Community
transit document or documents referred to.
3. Where a Community transit operation is carried out under cover of a
TRtransfer noteinaccordancewithArticles 426to440,theconsignment
note CIM used for the operation shall be excluded from the scope of
paragraphs 1 and 2 and of Articles 413 to 425. The consignment note
CIM shall bear a clear reference to the TR transfer note in the box
reserved for particulars of accompanyingdocuments. That reference
shall include the words ‘TR transfer note’ followed by the serial number.
CHAPTER 8
Special provisionsapplicable to certain modes of transport
Section 1
Transportbyair
Article 443
The Community transit procedure shall only be compulsory in respect of
goodstransported byairiftheyare loaded or reloaded atanairportinthe
Community.
Article 444
1. Where, in accordance with Article 443, the Community transit
procedure is compulsory for goods transported by air from a Community
airport, the manifest, provided it contains the information specified in
Appendix 3 of Annex 9 to the Convention on International Civil
Aviation, shall be equivalent to a Community transit declaration.
2. Where goods which must move under the external Community
transit procedure and goods which must move under the internal
Community transit procedure, "C4as provided for in Article 311(c),
3are carried simultaneously in a single transport operation, the goods
shall be listed on separate manifests.
3. The manifest or manifests referred to in paragraphs 1 and 2 shall
bearanendorsement datedandsignedbytheairline identifying themasa
Community transit declaration and specifyingthe customs status of the
goods to which they relate. Thus completed and signed, the manifest or
manifests shall be treated as a T1 declaration or a T2F declaration, as the
case may be.!B
!M131993R2454 — EN — 01.07.2000 — 003.001 — 156
Where a consignment listed in a manifest consists of goods already
covered by a transit procedure or beingcarried under the inward
processing, customs warehousing or temporary admission procedure, the
airline shall enter the letters ‘TD’ against the relevant item in the
manifest. It shall also enter the letters ‘TD’ in the correspondingair
waybill, statingthe procedure used,the reference number of the transit or
transfer document, its date of issue and the name of the issuingoffice
The manifest or manifests referred to in paragraphs 1 and 2 shall contain
the following:
— the name of the airline transportingthe g oods,— the flight number,
— the date of the flight,
— the name of the airport of loading(airport of departure) and
unloading(airport of destination);
and for each consignment on the manifest:— the number of the air waybill,— the number of packages,
— a summary description of the goods or, where appropriate, the
indication ‘consolidated’, if necessary in an abbreviated form,
(equivalent to groupage),
— the gross mass.4. An airline which transports goods accompanied by the manifests
referred to in paragraphs 1 to 3 shall be the principal for the transport
operation in question.
5. Except where the airline has the status of an authorized consignor
within the meaningof Article 398, the manifests referred to in
paragraphs 1 to 3 shall be presented for authentication in two or more
copies to the customs authorities at the airport of departure, who shall
retain a copy.
The said authorities may, for control purposes, require production of all
the air waybills relatingto the consig nments listed on the manifest.
6. The airline transportingthe g oods shall inform the customs
authorities at the airport of destination of the name of the airport or
airports of departure.
The customs authorities at the airport of destination may waive this
requirement in respect of airlines for which, inter alia because of the
nature of the routes flown or regions served by the airlines concerned,
there is no doubt as to the airport or airports of departure.
7. A copy of the manifests provided for in paragraphs 1 to 5 shall be
presented tothecustomsauthorities attheairportofdestination. Thesaid
authorities shall retain a copy of such manifests.
8. Without prejudice to paragraph 7, the customs authorities at the
airportofdestination may,forcontrol purposes,require production ofthe
manifests relatingto all the g oods unloaded at the airport.
The said authorities mayalso, for control purposes,require production of
the air waybills relatingto the consig nments listed on the manifest.
9. The customs authorities at the airport of destination shall transmit
monthly to the customs authorities at each airport of departure a list
drawn up by the airlines of the manifests referred to in paragraphs 1 to 3
which were presented to them duringthe previous month. The list shall
be authenticated by the customs authorities at the airport of destination.
The description of each manifest in the said list shall comprise the
followinginformation:
— the reference number of the manifest,!M13
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— the name (which may be abbreviated) of the airline which
transported the goods,
— the flight number,— the date of the flight.
Onconditionswhich theyshall determine thecustomsauthorities mayby
bilateral or multilateral arrangement authorize the airlines themselves, in
accordancewiththefirst subparagraph,totransmit theinformation tothe
customs authorities of each airport of departure. Customs authorities
granting such authorizations shall advise the customs authorities of the
other Member States accordingly.
In the event of irregularities being found in connection with the
information on the manifests appearingon the said list, the office of
destination shall inform the office of departure, referringin particular to
the air waybills which relate to the goods in question.
10. The customs authorities in the Member States, at the request of the
airlines concerned, may by bilateral or multilateral arrangement allow
theuseofsimplifiedCommunity transitprocedures,usingdata-exchange
technology in operation between the airlines concerned, instead of the
manifest specified in paragraph 1.
11. (a) In the case of international airlines which are either established
or have a regional office in the customs territory of the
Community and:
— use data-exchange systems to transmit information between
airportsofdeparture anddestination inthe saidterritory,and
— fulfil the conditions of subparagraph (b),the Community transit procedure described in paragraphs 1 to 9
shall be simplified on request.
On receipt of a request, the customs authorities of the Member
State where the airline is established shall notify the customs
authorities of the other Member States in whose territories the
airports of departure and destination connected by data-ex-
change technology are situated.
Provided no objection is received within sixty daysof the date of
notification the customs authorities shall allow the simplified
procedure described in subparagraph (c), subject to Article 97
(2) (a) of the Code.
This authorization shall be valid in all the Member States
concerned and shall apply only to transit operations between the
airports referred to in it.
(b) The simplified procedure provided for in subparagraph (c) shall
be granted only to airlines:
— which operate a significant number of intra-Community
flights,
— which frequently consign and receive goods,— whose written or computer records enable the customs
authorities to verify their operations at departure and
destination,
— which have not committed serious or repeated offences
against customs or tax legislation,
— which make all records available to the customs authorities,— which agree to be fully accountable to the customs
authorities in meetingtheir oblig ations and collaborating
to resolve all offences and irregularities.
(c) The simplified procedure shall apply as follows:
— the airline shall keep evidence of the status of all
consignments in its commercial records,!B1993R2454 — EN — 01.07.2000 — 003.001 — 158
— the manifest at the airport of departure which is transmitted
by data-exchange technology shall become the manifest at
the airport of destination,
— theairline shallenterinthemanifest thesymbol‘T1’against
each item movingunder the external Community transit
procedure, the letters ‘TF’ against each item moving under
the internal Community transit procedure provided for in
Article 311(c) and the letter ‘C’ against each item carried
under neither the external Community transit procedure nor
the internal Community transit procedure provided for in
Article 311(c); where a consignment listed in a manifest
consists of goods already covered by a transit procedure or
beingcarried under the inward processing , customs ware-
house or temporary importation procedure, the airline shall
enter the letters ‘TD’ against the relevant item in the
manifest. It shall also enter the letters ‘TD’ in the
correspondingair waybill tog ether statingthe procedure
used, the reference number of the transit or transfer
document, its date of issue and the name of the issuing
office.
— the Community transit procedure shall be considered
discharged when the data-exchange manifest is made
available to the customs authorities of the airport of
destination and the goods have been presented to them,
— a printout of the data-exchange manifest shall be presented
on request to the customs authorities at the airports of
departure and destination,
— the customs authorities at the airport of departure shall carry
out retrospective systems audit checks based on a level of
perceived risk analysis,
— the customs authorities at the airport of destination shall
carry out systems audit checks based on a level of perceived
risk analysis and if necessary send details of data-exchange
manifests to the customs authorities at the airport of
departure for verification,
— the airline shall be responsible for identifyingand notifying
to the customs authorities all offences and irregularities
found at the airport of destination,
— the customs authorities at the airport of destination shall,
after a reasonable time, notify all offences and irregularities
to the customs authorities at the airport of departure,
— these offences and irregularities may be resolved under
procedures to be agreed between the airlines and the
customs authorities at destination and departure.
Article 445
Where, in accordancewith Article 443,the Community transit procedure
is compulsory for goods transported by air from a Community airport,
the provisions of Article 444 shall not preclude the use by any person
concerned of the Community transit procedure laid down in Articles 341
to 380. In that case, the procedures laid down in Article 444 shall not
apply.!B
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Section 2
Transportbysea
Article 446
Use of the Community transit procedure shall be compulsory for goods
carried by sea only where they are carried by a regular shipping service
authorized in accordance with Article 313a.
Article 447
1. In the case of goods placed under the transit procedure provided for
in Article 446, a guarantee shall be furnished to secure the payment of
the customs debt and other charges likelyto arise in respect of thegoods.
2. It shall not be necessary to furnish a guarantee for the procedures
referred to in Article 448.
Article 448
1. Where, in accordance with Article 446, the Community transit
procedure iscompulsoryforgoodstransportedbyseafromaCommunity
port, the customs authorities of the Member States may, at the request of
the shippingcompanies concerned and subject to the conditions laid
down in paragraphs 2 to 10, simplify the Community transit procedures
allowingthe manifest relatingto these g oods to be used as a Community
transit declaration or document.
2. On receipt of a request, the customs authorities of the Member State
wherethe shippingcompanyisestablished or represented shall notify the
customs authorities of the other Member States in whose territories the
intended ports of departure and destination are situated.
Provided no objection is received within sixty days of the date of
notification, the customs authorities shall authorize the shipping
company concerned. The authorization shall be valid in all the Member
States concerned as a bilateral or multilateral arrangement referred to in
Article 97 (2) (a) of the Code.
Where such authorization is not given the Community transit procedure
laid down in Articles 341 to 380 shall apply.
The provisions of this Article shall not preclude the use by any person
concerned, includingthe shippingcompanies which have been g ranted
an authorization, of the Community transit procedures laid down in
Article 341 to 380 where appropriate.
3. The authorization referred to in paragraph 1 shall be granted only to
shippingcompanies:
— whose records enable the customs authorities to check on their
operations,
— which have not committed any serious or repeated offences against
customs or tax legislation,
— which use manifests:
— theformatofwhichincludesatleastthenameandfulladdressof
the shippingcompany concerned, the identity of the ship, place
of loading, place of unloading, a reference to the bill of lading,
and for each consignment the number, description of the goods,
the gross mass in kilograms and, if applicable, the identifying
numbers of containers,
— whichcaneasilybecheckedandusedbythecustomsauthorities,!B
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!B
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— which can be presented, duly completed and signed, to the
customs authorities before the departure of the vessels to which
they refer.
4. The authorisation referred to in paragraph 1 shall stipulate that,
where the transport operation involves both goodswhich must be carried
under the external Community transit procedure and goods which must
be carried under the internal Community transit procedure provided for
in Article 311(c), the goods shall be listed on separate manifests.
5. The manifest or manifests referred to in paragraphs 1 and 3 shall
bear an endorsement dated and signed by the shipping company
identifyingthem as a Community transit declaration and specifyingthe
customs status of the goods to which they relate. Thus completed and
signed, the manifest or manifests shall be deemed to be a T1 declaration
or a T2F declaration, as appropriate.
Where a consignment listed in a manifest consists of goods already
covered by a transit procedure or beingcarried under the inward
processing, customs warehouse or temporary admission procedure, the
shippingcompany shall enter the letters ‘TD’ ag ainst the relevant item in
the manifest. It shall also enter the letters ‘TD’ in the correspondingbill
of ladingor other commercial document, as appropriate, tog ether with
the procedure used, the reference number of the transit or transfer
document, its date of issue and the name of the issuingoffice.
6. A shippingcompany which transports g oods accompanied by the
manifests referred to in paragraphs 1 to 4 shall be the principal for the
transport operation in question.
7. Except where the shippingcompany has the status of an authorized
consignor within the meaning of Article 398, the manifests referred to in
paragraphs 1 to 4 shall be presented for endorsement, in two or more
copies, to the customs authorities at the port of departure, who shall
retain a copy.
8. The manifests provided for in paragraphs 1 to 4 shall be presented
for endorsement to the customs authorities at the port of destination.
Those authorities shall retain one copy of the manifests in order that the
goods may be placed under customs supervision, if necessary.
9. Without prejudice to paragraph 8, the customs authorities of the port
of destination may, for control purposes, require production of manifests
and bills of lading relating to any goods discharged in the port.
10. The customs authorities of the port of destination shall transmit
monthly to the customs authorities at each port of departure a list drawn
up by the shippingcompanies or their representatives of the manifests
referredtoinparagraphs1to4which were presented duringtheprevious
month. The list shall be authenticated by the customs authorities at the
port of destination.
The description of each manifest in the said list shall comprise the
followinginformation:
— the reference number of the manifest,
— the name (which may be abbreviated) of the shippingcompany
which transported the goods,
— the date of shipment.In the event of irregularities being found in connection with the
information on the manifests appearingon the said list, the office of
destination shall inform the office of departure, referringin particular to
the bills of ladingwhich relate to the g oods in question.
11.
"M13(a) In the case of international shippingcompanies
which are either established or represented in the customs
territory of the Community and fulfil the conditions of point (b),!B
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theCommunity transitprocedure described inparagraphs1to10
may be simplified further on request. 3
"M13On receipt of a request, the customs authorities of the
Member State to which the request was made shall notify the
customs authorities of the other Member States in whose
territories the intended ports of departure and destination are
situated 3
Provided no objection is received within sixty daysof the date ofnotification, the customs authorities, shall allow the simplified
procedure described in subparagraph (c), subject to Article 97
(2) (a) of the Code.
This authorization shall be valid in all the Member States
concerned and shall apply only to transit operations between the
ports referred to in it.
(b) The simplified procedure provided for in subparagraph (c) shall
be granted only to shipping companies:
— whichare authorized tousemanifests inaccordancewiththe
provisions of this Article,
— which operate a significant number of intra-Community
voyages on recognized routes,
— which frequently consign and receive goods,
— which agree to be fully accountable to the customs
authorities in meetingtheir oblig ations and collaborating
to resolve all offences and irregularities.
(c) The simplified procedure shall apply as follows:
— the shippingcompanyshall keep evidence ofthe status ofall
consignments in its commercial records and in copies of the
manifests,
— the shippingcompany shall enter in the manifest the symbol
‘T1’ against each item moving under the external Commu-
nity transit procedure, the letters ‘TF’ against each item
movingunder the internal Community transit procedure
provided for in Article 311(c) and the letter ‘C’ against each
item movingunder neither the external Community transit
procedure nor the internal Community transit procedure
providedforinArticle311(c);whereaconsignment listed in
a manifest consists of goods already covered by a transit
procedure or beingcarried under the inward processing ,
customs warehouse or temporary importation procedure, the
shippingcompany shall enter the letters ‘TD’ ag ainst the
relevant item in the manifest. It shall also enter the letters
‘TD’ inthe correspondingbill of ladingor other commercial
document, as appropriate, together with the procedure used,
the reference number of the transit or transfer document, its
date of issue and the name of the issuingoffice,
— the Community transit procedure shall be considered
discharged on presentation of the manifests and the goods
to the customs authorities at the port of destination,
— the customs authorities at the port of departure shall carry
out retrospective systems audit checks based on a level of
perceived risk analysis,
— the customs authorities at the port of destination shall carry
out systems audit checks based on a level of perceived risk
analysis and if necessary send details of manifests to the
customs authorities at the port of departure for verification,!B
!M13
!B
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— the shippingcompany shall be responsible for identifying
and notifyingto the customs authorities all offences and
irregularities found at the port of destination,
— the customs authorities at the port of destination shall notify
all offences and irregularities to the customs authorities at
the port of departure within a reasonable time.
Section 3
Transportbypipeline
Article 450
1. Where the Community transit procedure applies, the formalities
relatingto the procedure shall be adapted in accordance with parag raphs
2 to 6 for goods transported by pipeline.
2. Goods transported by pipeline shall be deemed to be placed under
the Community transit procedure:
— onentryinto thecustomsterritoryofthe Community for thosegoods
which enter that territory by pipeline,
— onplacingintothepipeline systemfor thoseg oodswhicharealready
within the customs territory of the Community.
Where necessary, the Community status of thegoods shall be established
in accordance with Articles 313 to 340.
3. For the goods referred to in paragraph 2, the operator of the pipeline
established in the Member State through the territory of which the goods
enter the customs territory of the Community or the operator of the
pipeline in the Member State in which the movement starts shall be the
principal.
4. For the purposes of Article 96 (2) of the Code, the operator of a
pipeline established in a Member State through the territory of which the
goods are transported by pipeline shall be regarded as the carrier.
5. The Community transit operation shall be deemed to end when the
goods transported by pipeline arrive at the consignee’s plant or are
accepted into the distribution network of a consignee, and are entered in
his records.
6. The undertakings involved in carriage of the goods shall keep
records and make them available to the customs authorities for the
purpose of any controls considered necessary in connection with the
Community transit operations referred to in paragraphs 2 to 4.
CHAPTER 9
Transportunder the TIRorATAcarnetprocedure
Section 1
CommonProvisions
Article 451
1. Where, in accordance with Articles 91 (2) (b) and (c) and 163 (2) (b)
of the Code, goods are transported from one point in the customs
territory of the Community to another:
— under the procedure for the international transport of goods under
cover of TIR carnets (TIR Convention),
— under cover of ATA carnets (ATA Convention)!B
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 163
the customs territory of the Community shall, for the purposes of the
rules governing the use of the TIR or ATA carnet for such transport, be
considered to form a single territory.
2. For the purposes of usingATA carnets as transit documents, ‘transit’
shall mean the transport of goods from a customs office situated in the
customs territory of the Community to another customs office situated
within the same territory.
Article 452
Where, in the course of transport from one point in the customs territory
of the Community to another, goods pass through the territory of a third
country, the controls and formalities associated with the TIR or ATA
procedure shall be carried out at the points where the goods temporarily
leave the customs territory of the Community and where they re-enter
that territory.
Article 453
1. Goods transported under cover of TIR or ATA carnets within the
customs territory of the Community shall be deemed to be non-
Community goods, unless their Community status is duly established.
2. The Community status of the goods referred to in paragraph 1 shall
be determined in accordance with Articles 314 to 324, or, where
appropriate, with Articles 325 to 334 within the limits laid down in
Article 326.
Article 454
1. This Article shall apply without prejudice to the specific provisions
of the TIR and ATA Conventions concerningthe liability of the
guaranteeing associations when a TIR or an ATA carnet is being used.
2. Where it is found that, in the course of or in connection with a
transport operation carried out under cover of a TIR carnet or a transit
operation carried out under cover of an ATA carnet, an offence or
irregularity has 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 or
national provisions, without prejudice to the institution of criminal
proceedings.
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 laid down in Article 455 (1), proof of
the regularity of the operation or of the place where the offence or
irregularity was actually committed is furnished to the satisfaction of the
customs authorities.
Where no such proof is furnished and the said offence or irregularity is
thus deemed to have been committed in the Member State in which it
was detected, the duties and other charges relating to the goods
concerned shall be levied by that Member State in accordance with
Community or national provisions.
If the Member State where the said offence or irregularity was actually
committed is subsequently determined, the duties and other charges
(apart from those levied, pursuant to the second subparagraph, as own
resources 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 be repaid
to the person who had originally paid the charges.!B
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Where the amount of the duties and other charges originally levied and
returned by the Member State which had recovered them is smaller than
that of the duties and other charges due in the Member State where 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
necessary measurestodealwithanyoffenceorirregularity andtoimpose
effective penalties.
Article 455
1. Where an offence or irregularity is found to have been committed in
the course of or in connection with a transport operation carried out
under cover of a TIR carnet or a transit operation carried out under cover
of an ATA carnet, the customs authorities shall notify the holder of the
TIR carnet or ATA carnet and the guaranteeing association within the
periodprescribed inArticle 11 (1) ofthe TIR Convention or Article 6 (4)
of the ATA Convention, as the case may be.
2. Proof of the regularity of the operation carried out under cover of a
TIR carnet or an ATA carnet within the meaningof the first
subparagraph of Article 454 (3) shall be furnished within the period
prescribed in Article 11 (2) of the TIR Convention or Article 7 (1) and
(2) of the ATA Convention, as the case may be.
3. The proof referred to in paragraph 2 shall be furnished to the
satisfaction of the customs authorities:
(a) by production of a customs or commercial document certified by the
customs authorities establishingthat the g oods in question have been
presented at the office of destination. This document must include
information enablingthe g oods to be identified; or
(b) by the production of a customs document showingentry for a
customs procedure in a third country, or a copy or photocopy
thereof; such copy or photocopy must be certified as a true copy
either by the body which endorsed the original document, or by the
authorities of the third country concerned, or by the authorities of
one of the Member States. This document must include information
enablingthe g oods in question to be identified; or
(c) for the purposes of the ATAConvention, by the evidence referred to
in Article 8 of that Convention.
Section 2
ProvisionsrelatingtotheTIRcarnetprocedure
Article 456
For the purposes of Article 1 (h) of the TIR Convention, ‘customs office
en route’shall mean any customs office through which a road vehicle,
combination of vehicles or container, as defined in the TIR Convention,
is imported into or exported from the customs territory of the
Community in the course of a TIR operation.
Article 457
For the purposes of Article 8 (4) of the TIR Convention, where a
consignment enters the customs territory of the Community or starts
fromacustomsoffice ofdeparturesituated inthecustomsterritoryofthe
Community, the guaranteeing association shall become or shall be
responsible to the customs authorities of each Member State the territory
ofwhichtheTIRconsignment enters,uptothepointatwhichitleavethe
customs territory of the Community or up to the customs office of
destination in that territory.!B
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!M7
Article 457a
Where customs authorities of a Member State decide to exclude a person
from the TIR procedure under the provisions of Article 38 of the TIR
Convention, this decision shall apply throughout the customs territory of
the Community.
To that end, the Member State shall communicate its decision, together
with the date of application, to the other Member States and the
Commission.
This decision shall apply to all TIR carnets presented to a customs office
for acceptance.
Article 457b
1. Where a TIR operation concerns the same goods as those covered by
Article 362 or where the customs authorities consider it necessary, the
office of departure/office of entry may prescribe an itinerary for the
consignment.Theitineraryshallbechanged,onapplication bytheholder
of theTIRcarnet, onlybythe customsauthorities ofthe Member State in
which the consignment is located in the course of its prescribed
movement. The customs authorities shall record the relevant details on
the TIR carnet and inform the customs authorities of the office of
departure/office of entry without delay.
Member States shall take the necessary measures to deal with any
offence or irregularity and to impose effective penalties.
2. In the case of force majeure the carrier may diverge from the
prescribed itinerary. The consignment and the TIR carnet shall be
presented withoutdelaytothe nearest customsauthorities oftheMember
State in which the consignment is located. The customs authorities shall
inform the office of departure/office of entry without delay and record
the relevant details on the TIR carnet.
Section 3
ProvisionsrelatingtotheATA carnetprocedure
Article 458
1. The customs authorities shall designate a coordinating office in each
Member State for any action concerning infringements or irregularities
relatingto ATA carnets.
Those authorities shall inform the Commission of the designation of the
coordinatingoffices tog ether with their full address. A list of the offices
shall be published in the Official Journal of the European Communities ,
C series.
2. For the purposes of determiningthe Member State responsible for
levyingthe duties and other charg es due, the Member State in which an
offence or irregularity committed during a transit operation carried out
under cover of an ATA carnet is detected within the meaningof the
second subparagraph of Article 454 (3) shall be the Member State where
the goods were found or, if they have not been found, the Member State
whosecoordinatingoffice holdsthemostrecent voucher fromthe carnet.
Article 459
1. Where the customs authorities of a Member State establish that a
customs debt has been incurred, a claim shall be sent to the guaranteeing
association with which that Member State is linked as soon as possible.
Where the incurrence of the debt isdue to the fact that thegoodscovered
by the ATA carnet have not been re-exported or have not been assigned a
customs-approved treatment or use within the periods laid down by the
ATA Convention, this claim shall be sent at the earliest three months
after the date of expiry of the carnet.!M10
!B1993R2454 — EN — 01.07.2000 — 003.001 — 166
2. The coordinatingoffice makingthe claim shall at the same time, as
far as possible, send to the coordinatingoffice in the jurisdiction of
which 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 deemed
necessary.
Article 460
1. The amount of duties and taxes arisingfrom the claim referred to in
Article 459 shall be calculated by means of the model taxation form set
out in Annex 60 completed in accordance with the instructions attached
to it.
The taxation formmaybe sentlater than the claim, though not more than
three months from the claim and in any event not more than six months
from the date on which the customs authorities initiate the recovery
proceedings.
2. In accordance with Article 461 and as provided therein, the sending
of this form to a guaranteeing association by the customs administration
with which that association is connected shall not release the other
guaranteeing associations in the Community from an obligation to pay
duties and other charges if it is found that the offence or irregularity was
committed in a Member State other than the one in which the
proceedings were initiated.
3. The taxation form shall be completed in duplicate or triplicate, as
necessary. The first copy shall be for the guaranteeing association
connected with the customs authority of the Member State in which the
claim is made. The second copy shall be retained by the issuing
coordinatingoffice. Where necessary the issuingcoordinatingoffice
shall sendthe third copyto the coordinatingoffice in whose jurisdication
(SIC! jurisdiction) the office of temporary admission is situated.
Article 461
1. Where itisestablishedthat theoffence orirregularity wascommitted
in a Member State other than the one in which the proceedings were
initiated, the coordinatingoffice 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 coordinatingoffice of
the second Member State the contents of the file in its possession and if
necessary shall refund to the guaranteeing association with which it is
connected any sums which that association may have deposited or
provisionally paid.
However, the file shall be closed only if the coordinatingoffice of the
first Member State receives a discharge from the coordinating office of
the second Member State indicatingthat claim proceeding s have been
initiated in the latter Member State, in accordance with the rules of the
ATA Convention. This discharge shall be drawn up in accordance with
the model in Annex 61.
3. The coordinatingoffice 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 with which it
is connected the amount of duties and other charges due at the rates in
force in the Member State where this office is situated.
4. The proceedings must be transferred within a period of one year
countingfrom the expiry of the carnet on condition that payment has not
becomedefinitivepursuanttoArticle 7(2)or(3)oftheATAConvention.
Should this time limit be exceeded the third and fourth paragraphs of
Article 454 (3) shall apply.!B1993R2454 — EN — 01.07.2000 — 003.001 — 167
CHAPTER 10
Transport under the form302 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 ofform 302 established under the
Convention between the Parties to the North Atlantic Treaty on the
Status of their Forces, signed in London on 19 June 1951, the customs
territory of the Community shall be considered, for the purposes of the
rules governing the use of the said form for such transport, to form a
single territory.
2. Where, inthe courseofatransportoperation referred toinparagraph
1, goods pass through the territory of a third country, the controls and
formalities associated with form 302 shall be carried out at the points
where the goods temporarily leave the customs territory of the
Community 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 or
irregularity has been committed in a particular Member State, the
recovery of duties and other charges which may be payable shall be
effected by that Member State in accordance with Community or
national provisions, without prejudice to the institution of criminal
proceedings.
4. Article 454 (3) shall apply mutatis mutandis .
TITLE III
CUSTOMSPROCEDURESWITHECONOMICIMPACT
CHAPTER 1
Common provisions
Section 1
Definitions
Article 496
For the purposes of this Title:
(a)supervising customs office means: the customs office empowered by
the customs authorities of each Member State issuingan auth-
orization to supervise the procedure, as indicated in the auth-
orization;
(b)office ofentry forthe procedure means: the customs office or offices
empowered by the customs authorities of the Member State which
issued the authorization to accept declarations enteringg oods for the
procedure or procedures, as indicated in the authorization;
(c)office of discharge means: the customs office or offices empowered
by the customs authorities of the Member State which issued the
authorization to accept declarations assigning goods, following entry
for a customs procedure with economic impact, to an accepted
customs-approved treatment or use, as indicated in the authorization.!B
!M18
!B1993R2454 — EN — 01.07.2000 — 003.001 — 168
Section 2
Authorizinguseoftheprocedure—normalprocedure
Article 497
1. Without prejudice to paragraph 3 and Articles 568, 656, 695 and
760, an application for authorization to use a customs procedure with
economic impact (includingapplications for authorization to operate a
customs warehouse or use the customs warehousingprocedure),
hereinafter referred to as the ‘application’, shall be made out in writing.
It shall conform to the appropriate model in Annex 67. The applicant
shall provide in the application all the information required under the
various headings listed in that model by heading number, as shown in
Annexes 67/A to 67/E, includingthe notes. The text of the notes need
not, however, be reproduced in the application. Applications shall be
signed and dated.
Where the designated customs authorities consider that the information
given in the application is inadequate, nothing in this paragraph shall
preclude its requiringthe applicant to furnish additional information, nor
its requiringother particulars needed for the application of provisions in
fields other than those governed by this Title.
2. The application shall refer to and be accompanied by originals or
copies of all supportingevidence or documents relatingto particulars to
be given in the application whose presentation is necessary for its
appraisal. It may be accompanied by additional sheets where more
extensive information is to be provided. All such documents, evidence or
additional sheets shall constitute an integral part of the application they
accompany.The number ofannexes shall be indicated on the application.
3. On a case-by-case basis, the customs authorities may allow the
holder of an authorization to apply for its renewal or modification by
written request, giving particulars of the earlier authorization and
indicatingany chang es which need to be made.
4. Without prejudice to the simplified procedures provided for in
Articles 568, 656, 695 and 760, an application which does not fulfil the
requirements laid down by this Article and which is not presented in
accordance with Article 509, 555, 651, 691 and 750 shall be inadmiss-
ible.
Article 498
The lodging of an application signed by the applicant shall indicate that
the person concerned wishes to use the customs procedure applied for
and, without prejudice to the possible application of penal provisions,
shall be responsible, under the provisions in force in the Member States,
for:
— the accuracy of the information given in the declaration,
— the authenticity of the documents accompanyingit, and
— compliancewithall theobligations relating tothecustoms procedure
applied for.
Article 499
1. Beforeissuinganauthorization, thecustomsauthorities competent to
grant it shall satisfy themselves that all the conditions for granting the
authorization are fulfilled.
2. An authorization shall not be granted where the application is
inadmissible within the meaningof Article 497 (4).!B1993R2454 — EN — 01.07.2000 — 003.001 — 169
Article 500
1. Without prejudice to Articles 568, 656, 695 and 760, an auth-
orization to use a customs procedure with economic impact as provided
for in Article 85 of the Code (includingauthorizations to operate a
customs warehouse or use the customs warehousingprocedure), shall be
made out on a model conformingto the relevant provisions in Annexes
68/A to 68/E. It shall be signed and dated.
2. Theapplicant shallbenotifiedthattheauthorizationhasbeenissued.3. Without prejudice to the derogations provided for in Articles 556 (1)
and 751 (1), authorizations shall take effect on the date of issue.
4. Authorizations may cover one or more entries for the procedure
concerned, as appropriate.
5. By way of derogation from paragraph 1, in the case of renewal or
modification of an authorization previously issued followingan
application presented in accordance with Article 497 (3), the customs
authorities, on a case-by-case basis, may either adopt a decision
indicatingthe boxes to be chang ed by reference to the authorization
beingmodified, or issue a new authorization.
Article 501
1. Where one of the conditions for granting the authorization is not
fulfilled, the customs authorities shall reject the application.
2. The decision rejectingthe application shall be set out in writingand
shall be communicated to the applicant, in conformity with Article 6 (3)
of the Code.
Article 502
1. The customs authorities shall keep applications and their annexes,
together with any authorization issued.
2. Where an authorization is granted, the application, annexes and
authorization shall be kept for at least three years from the end of the
calendar year in which the authorization expires or, in the case of an
authorization to operate a customs warehouse or use the customs
warehousingprocedure, for at least three years from the end of the
calendar year in which the authorization is cancelled or withdrawn.
3. Where an application is rejected or an authorization is annulled or
revoked, the application and either the decision rejectingthe application
or the authorization, as the case may be, and all annexes shall be kept for
at least three years from the end of the calendar year in which the
application was rejected or the authorization was annulled or revoked.!B1993R2454 — EN — 01.07.2000 — 003.001 — 170
CHAPTER 2
Customswarehousing
Section 1
Generalprovisions
Subsection 1
Definitionsandtypesofwarehouse
Article 503
For the purposes of this Chapter:
(a)agricultural goods means goods covered by the Regulations referred
to in Article 1 of Council Regulation (EEC) No 565/80(1). Goods
comingunder Council Reg ulation (EC) No 3448/93(2) or Commis-
sion Regulation (EC) No 1222/94(3) shall be treated as agricultural
goods;
(b)advance payment means: the payment of an amount equal to the
export refund before the goods are exported, where such payment is
provided for in Council Regulation (EEC) No 565/80;
(c)prefinanced goods means: any goods intended for export in the
unaltered state which are the subject of an advance payment,
howeverdescribed intheCommunity rulespermittingsuchpayment;
(d)prefinanced basic product means: any product intended for export
after processingmore extensive than the handlingreferred to in
Article 532intheformofaprocessedproductwhichisthesubjectof
an advance payment;
(e)processed goods means: any product or goods resulting from the
processingof a prefinanced basic product, however described in the
Community rules permittingadvance payment.
Article 504
1. Without prejudice to paragraphs 2 and 3, customs warehouses in
which goods are stored under the customs warehousing procedure shall
be classified as follows:
— type A: public warehouse conformingto the first indent of the
second paragraph of Article 99 of the Code under the responsibility
of the warehousekeeper,
— type B: public warehouse conformingto the first indent of the
second paragraph of Article 99 of the Code under the responsibility
of each depositor, in accordance with Article 102 (1) of the Code,
havingreg ard to the second sub-parag raph of Article 105 of the
Code,
— type C: private warehouse conformingto the second indent of the
second paragraph of Article 99 of the Code where the warehouse-
keeper is the same person as the depositor but is not necessarily the
owner of the goods,
— type D: private warehouse conformingto the second indent of the
second paragraph of Article 99 of the Code where the warehouse-
keeper is the same person as the depositor but is not necessarily the
owner of the goods, the procedure referred to in Article 112 (3) of
the Code beingapplied.!B
(1) OJ No L 62, 7. 3. 1980, p. 5.
(2) OJ No L 318, 20. 12. 1993, p. 18.
(3) OJ No L 136, 31. 5. 1994, p. 5.!M7
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!C1
2. The customswarehousingprocedure may also be applied in a private
warehouse conformingto the second indent of the second parag raph of
Article 99 of the Code, where thewarehousekeeper is the same person as
the depositor but is not necessarily the owner of the goods, under a
system permittingthe warehousingof g oods in storag e facilities
belonging to the holder of the authorization in accordance with Article
98 (3) of the Code. This system is classified as a type E warehouse.
3. Where a customs warehouse which is a public warehouse conform-
ingto the first indent of the second parag raph of Article 99 of the Code
and is operated by the customs authorities, this is classified as a type F
warehouse.
4. A location cannot be approved as more than one customs warehouse
at the same time.
Subsection 2
Locationofcustomswarehouses
Article 505
1. With the exception of type E and type F warehouses, a customs
warehouse shall consist of premises or any other defined location
approved by the customs authorities.
2. Where the customs authorities decide to operate a type F warehouse,
they shall designate the premises or location which constitute the
warehouse. The decision shall be published in the form used by the
Member State for publishingits administrative or leg al instruments.
3. A place approved by the customs authorities as a ‘temporary storage
facility’ in accordance with Article 185 or operated by the customs
authorities may also be approved as a type A, type B, type C or type D
warehouse or operated as a type F warehouse.
Article 506
Type A, type C, type D and type E warehouses may also be approved as
victuallingwarehouses in accordance with Article 38 of Commission
Regulation (EEC) No 3665/87(1).
Subsection 3
Commercialpolicymeasures
Article 507
Where Community acts provide that commercial policy measures are to
apply to:
(a) the release of goods for free circulation, they shall not apply when
thegoodsareentered forthecustomswarehousingprocedure,norfor
such time as the goods remain there;
(b) the introduction of goods into the customs territory of the
Community, they shall apply when non-Community goods are
entered for the customs warehousingprocedure;
(c) the export of goods, they shall apply when Community goods are
exported from the customs territory of the Community after being
entered for the customs warehousingprocedure.
(1) OJ No L 351, 14. 12. 1987, p. 1.!M8
!B1993R2454 — EN — 01.07.2000 — 003.001 — 172
Section 2
Provisionsconcerningthegrantingofauthorization
Article 508
The provisions of this Section shall apply to all types of warehouse
except type F.
Article 509
"M61.3The application for authorization shall be submitted, in
accordance with Article 497 and Annex 67/A, to the customs authorities
designated by the Member State where the places to be approved as
customswarehouses are situated or, in the case of a type E warehouse, to
the customs authorities designated by the Member State where the
warehousekeeper’s main accounts are kept.
2. Where the application for authorization relates to the storage of
goods under the customs warehousing procedure of type C, D or E in
more than one Member State it shall be submitted to the customs
authorities designated by the Member State where the warehouse
keeper’smain accounts arekept. Beforeissuingtheauthorization thesaid
authorities shall obtain the agreement of the customs authorities
designated for that purpose by the other Member States. The Member
States concerned shall lay down a procedure whereby the respective
customs offices can ensure the supervision of the procedure, the places
of storage themselves and the goods entered for customs warehousing.
Article 510
1. Authorization may be granted only if the applicant shows that there
is a real economic need for warehousingand ifthewarehouse is intended
principally for the storage of goods; however, the goods may undergo
usual forms of handling , inward processingor processingunder customs
control under the conditions referred to in Articles 106 and 109 of the
Code, provided that such operations do not predominate over the storage
of the goods.
2. For the purposes of Article 86 of the Code, the assessment of
whether the administrative costs of supervision and control of the
customs warehouse are in proportion to the economic needs for customs
warehousingshall take account inter alia of the type of customs
warehouse and the procedures which may be applied therein.
3. Without prejudice to the derogations provided for in Annex 69a,
retail sales in the premises, storage area or any other defined location of
a customs warehouse shall not be allowed. This prohibition shall also
apply to goods placed under the customs warehousing procedure in a
type E warehouse.
Article 511
1. Authorizations shall be issued by the customs authorities designated
by each Member State in which an application has been presented under
Article 509.
Authorizations shall take effect on the date of issue or on a later date if
they so provide. However, where an applicant is seekingauthorization to
operate a private warehouse and the customs authorities exceptionally
notifies him of its agreement to issue such authorization in writing
otherwise than by means of the form referred to in Annex 68/A, the!B
!M6
!B
!M5
!B1993R2454 — EN — 01.07.2000 — 003.001 — 173
authorization shall take effect on the date of such notification. A copy of
the notification shall be annexed to the authorization and shall form an
integral part thereof.
2. Without prejudice to the rules governing annulment, revocation and
amendment, authorizations shall be for an unlimited period.
3. Authorizations shall specify interalia the customs office responsible
for supervisingthe customs warehouse. They may also specify, where
appropriate, that goodswhichpresent a danger orare likely to spoilother
goods or which, for other reasons, require special facilities, must be
placed in premises specially equipped to receive them.
In the case of a privatewarehouse, the authorization may also specify the
categories of goods which may be admitted to that warehouse.
4. Where the person concerned asks permission to present the goods or
declare them for the procedure at customs offices other than the
supervisingoffice and the proper conduct of the operations would not be
affected,the customsauthorities mayempowerone or more offices to act
as office(s) of entry for the procedure.
Where more than one Member State is affected, the customs authorities
which issued the authorization shall send a copy to the other customs
authorities concerned.
Article 512
1. The economic need criterion referred to in Article 510 (1) shall be
held to be no longer fulfilled where the person concerned asks in writing
for the authorization to be revoked.
2. An authorization may also be revoked where the customs authorities
considers that the customs warehouse is not or is no longer sufficiently
used to warrant its existence.
Section 3
Entryofgoodsfortheprocedure
Article 513
1. Goods to be entered for the customs warehousingprocedure and the
correspondingdeclarations of entry for the procedure shall be presented
at the supervisingoffice or, where Article 511 (4) is applied, at an office
of entry for the procedure indicated in the authorization.
2. Where the second subparagraph of Article 511 (4) is applied, a copy
or additional sheet of the declaration referred to in paragraph 1 or a copy
oftheadministrativeorcommercial document usedtoenter thegoodsfor
the procedure shall be sent by the office of entry for the procedure to the
supervisingoffice as soon as release is granted. The name and address of
the said office shall be indicated in box 44 of the declaration or on the
commercial or administrative document.
Where the office of entry for the procedure sees fit, it may ask the
supervisingoffice to inform it of the arrival of the g oods.
The provisions governing the customs warehousing procedure shall be
applicable from the date on which the office of entry for the procedure
accepts the declaration of entry for the procedure; such declaration shall
also be used for transport of the goods, which shall take place as soon as
possible, and their introduction into the premises of the customs
warehouse without presentation to the supervisingoffice.
This procedure shall not apply in a type B warehouse.3. The procedure referred to in paragraph 2 may also be used without a
request to that effect from the persons concerned, for reasons relatingto
the internal administration of the customs offices, in particular the use of
computerized procedures.!B1993R2454 — EN — 01.07.2000 — 003.001 — 174
Subsection 1
Normalprocedure
Article 514
The declaration referred to in Article 513 shall be made in accordance
with Articles 198 to 252.
Subsection 2
Simplifiedprocedures
Article 515
The simplified procedures provided for in Article 76 of the Code shall
apply in accordance with Articles 268 to 274.
Article 516
The procedures provided for in Articles 514 and 515 shall also apply in
respect of the transfer of goods in a temporary storage facility referred to
in Article 505 (3) to the customs warehousingprocedure.
Section 4
Operationofcustomswarehousesandthecustomswarehousing
procedure
Subsection 1
Stockrecords
Article 517
1. In type A, type C, type D and type E warehouses, the customs
authorities shall designate the warehousekeeper as the person required to
keep the stock records referred to in Article 105 of the Code.
The stock records shall be made available to the supervisingoffice to
enable it to carry out any checks.
2. In type B customs warehouses, the supervisingoffice shall keep the
declarations of entry for the procedure or the administrative documents
used for such entry in order to monitor their discharge. Stock records
shall not be kept.
Without prejudice to other Community provisions governing the keeping
of customs documents, the supervisingoffice may decide as part of its
internal administration how longsuch declarations will be kept there.
Such time limit may be extended.
Where the goods to which the declaration or document relates have not
been assigned to a customs-approved treatment or use within the time
limit the supervising office shall require that the goods be assigned such
treatment or use or that the initial declaration or document of entry for
the procedure be replaced by a new declaration reproducingall the
particulars of the old declaration or old document.
3. In a type F warehouse, the customs records shall contain all the
information referred to in Article 520. The said records shall replace the
stock records referred to in Article 105 of the Code.
Article 518
Without prejudice to Article 517 (3), the supervisingoffice shall not
keep stock records.
However, for administrative purposes it may keep a register of all
declarations accepted.!B1993R2454 — EN — 01.07.2000 — 003.001 — 175
Article 519
Where records kept for commercial or tax purposes by the depositor
contain all the particulars necessary for supervision, takinginto account
the type of customs warehouse and the procedures applicable for entry
and discharge, and such particulars are usable for the purposes of
supervision, the customs authorities shall approve those records as the
stock records referred to in Article 105 of the Code.
Article 520
1. The stockrecords referredtoin Article 105oftheCode shall contain
all the particulars necessary for the proper application and supervision of
the procedure.
They shall include:
(a) the information contained in boxes 1, 31, 37 and 38 of the
declaration of entry for the procedure;
(b) reference particulars ofthedeclarations bymeansofwhichthegoods
are assigned to a customs-approved treatment or use discharging the
customs warehousingprocedure;
(c) thedateandreference particularsofothercustomsdocumentsandall
other documents relatingto entry and discharg e;
(d) information enablingthe g oods to be monitored, includingtheir
location and particulars of any transfer of goods between customs
warehouses without termination of the arrangements;
(e) information concerning the common storage of goods referred to in
Article 524;
(f) any other details which may be needed to identify the goods;
(g) information concerning the usual forms of handling to which the
goods are subject;
(h) information concerningthe temporary removal of g oods from the
premises of the customs warehouse.
2. The stock records of a type Dwarehouse shall contain, in addition to
the particulars listed in paragraph 1, the information referred to in the
minimum list provided for in Annex 37.
3. The stock records shall at all times show the current stock of goods
which are still under the customs warehousingprocedure. At the times
laid down by the customs authorities, the warehousekeeper shall lodge at
the supervisingoffice a list of the said stock.
4. Where Article 112 (2) of the Code applies, the customs value of the
goods before handling shall appear in the stock records.
5. Where the simplified (entry or discharge) procedures apply, the
provisions of this Article shall apply mutatis mutandis .
Article 521
1. Goods entered for the customs warehousingprocedure in a type A,
type C or type D warehouse shall be entered in the stock records in
accordance with Article 107 of the Code at the time when they are
physically placed in the customs warehouse, on the basis of particulars
recognizedoraccepted bythesupervisingoffice or theoffice ofentryfor
the procedure, in accordance with Article 513 (2).
2. Where goods are entered for the procedure in a type E warehouse,
the entry in the stock records referred to in paragraph 1 shall take place
at the time when they arrive at the storage facilities of the holder of the
authorization.!B1993R2454 — EN — 01.07.2000 — 003.001 — 176
3. Where the customs warehouse also serves as a temporary storage
facility in accordance with Article 505 (3), the entry in the stock records
referred to in paragraph 1 shall take place:
— before expiry of the time limit set under Article 49 of the Code,
where the local clearance procedure referred to in Article 272 is
applied in respect of transfer from temporary storage to the customs
warehousingprocedure,
— in other cases, at the time when the goods are released following the
lodging of the declaration entering the goods for the customs
warehousingprocedure.
4. Particulars relatingto discharg e of the procedure must be entered in
the stock records:
— by the time the goods leave the customs warehouse premises, where
one of the simplified procedures is applied,
— at the time when the goods are released following presentation of a
declaration enteringthem for a customs-approved treatment or use,
in other cases.
Subsection 2
Usualformsofhandling
Article 522
1. The usual forms of handlingreferred to in Article 109 (4) of the
Code shall be those defined in Annex 69.
2. At the request of the declarant, in the cases where Article 112 (2) of
the Code applies, the Information Sheet INF 8 may be issued where
goods placed under the customs warehousing procedure, which have
been submitted to the usual forms of handling, are declared for another
customs approved treatment or use.
The Information Sheet INF 8 shall be made out in an original and a copy
on a form complyingwith the model and provisions set out in Annex 70.
The Information Sheet INF 8 shall serve for the determination of the
taxation elements which should be taken into account.
To that effect, the supervisingoffice, shall provide the information
referred to in Boxes 11, 12, and 13 endorse Box 15 and return the
original of the Information Sheet INF 8 sheet to the declarant.
Article 523
1. The person concerned must apply to the supervisingoffice in
writing, on a case-by-case basis, for authorization to carry out usual
forms of handlingbefore such handlingis carried out.
2. Applications for authorization to carry out usual forms of handling
must provide all particulars necessary for application of the provisions
governing the customs warehousing procedures.
If the application is approved, the supervisingoffice shall g rant
authorization by endorsingthe application to that effect and stamping
it. In that case Article 502 shall apply mutatis mutandis!B
!M5
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!M51993R2454 — EN — 01.07.2000 — 003.001 — 177
3. Without prejudice to Article 522, an authorization to operate a
customs warehouse or, in the case of a type E warehouse, an
authorization to use the procedure, may indicate the usual forms of
handlingwhich are expected to be carried out under the procedure. In
this case notification to the supervisingoffice, in the manner it shall
determine, that handlingis to be carried out shall replace the application
referred to in paragraph 1.
Subsection 3
Commonstorageofgoodsofdifferentcustomsstatus
Article 524
1. Provided the proper conduct ofoperations isnot thereby affected,the
supervisingoffice shall allow Community g oods and non-Community
goods to be stored in the same storage area.
2. Where common storage, as referred to in paragraph 1, makes it
impossible to identify at all times the customs status of each type of
goods, it shall be permitted only if the goods are equivalent.
Equivalent goods are those falling within the same subheading of the
combined nomenclature, havingthe same commercial quality and the
same technical characteristics.
Subsection 4
Temporaryremoval
Article 525
1. Before temporarily removingg oods from the premises of the
customs warehouse, the person concerned shall apply to the supervising
office in writing, on a case-by-case basis, for authorization to do so.
2. Applications for authorization to remove goods temporarily shall
provide all particulars necessary for the application of the provisions
governing the customs warehousing procedure. If the application is
approved, the supervisingoffice shall g rant authorization by endorsing
the application to that effect and stampingit.
In that case Article 502 shall apply mutatis mutandis .
3. Authorizations to operate customs warehouses may indicate that
goods can be temporarily removed. In this case notification to the
supervisingoffice, in the manner it shall determine, that the g oods are to
be temporarily removed shall replace the application referred to in
paragraph 1.
4. Articles 522 and 523 shall apply where usual forms of handlingare
to be carried out while the goods are temporarily absent from the
warehouse.
Subsection 5
Transferofgoodsbetweencustomswarehouseswithouttermination
oftheprocedure
Article 526
1. To transfer goods between customs warehouses without termination
of the customs warehousingprocedure, a form correspondingto the
specimen form, made out in accordance with Article 205, shall be used
in accordance with the procedure described in Annex 71.
2. The simplified procedure described in Annex 72 shall apply:
— where the customs warehouse from which the goods are dispatched
is authorized to use the local clearance procedure, as referred to in!B
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Article 253(3),and thecustomswarehouse inwhichthegoodsare to
be placed is authorized to use the simplified local clearance
procedure for entry of goods for the procedure, as referred to in
Article 272,
or
— where the same person is responsible for both warehouses,
or
— where the stock records are interconnected by electronic means.3. Responsibility for goods transferred between warehouses shall pass
to thewarehousekeeper of the customswarehouse in which thegoodsare
to be placed when he receives the goods and enters them in his stock
records.
4. When the goods to be transferred have undergone usual forms of
handlingand Article 112 (2) of the Code applies, the document referred
to in paragraph 1 shall include the nature, customs value and quantitiy
(SIC! quantity) of the transferred goods, which would be taken into
account in the event of the incurrence of a customs debt if the goods
concerned had not undergone the said handling.
5. Goods entered for the procedure cannot be transferred from one
customs warehouse to another without termination of the procedure
where the warehouse from or to which the transfer is made is a type B
warehouse.
Subsection 6
Inventory
Article 527
The supervisingoffice may, where it considers this necessary to ensure
the proper operation of the customs warehouse, require an inventory to
be made of all or some of the goods placed under the customs
warehousingprocedure, periodically or otherwise.
Section 5
Discharge
Article 528
1. Where equivalent goods are stored in common, as referred to in
Article 524 (2), goods declared for a customs-approved treatment or use
may be considered to be either Community or non-Community goods, at
the choice of the person concerned.
In no case may application of the first subparagraph result in a given
customs status being assigned to a quantity of goods greater than the
quantity actually havingthat status which is stored at the customs
warehouse when the goods declared for a customs-approved treatment or
use are removed.
2. In the event of the total destruction or irretrievable loss of goods, the
portion of goods entered for the procedure which has been destroyed or
lost shall be established by reference to the proportion of goods of the
same typeunder theprocedure onthepremisesofthecustomswarehouse
at the time when the destruction or loss occurred, unless the
warehousekeeper can produce evidence of the actual quantity of goods
under the procedure which was destroyed or lost.!B
!M5
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Section 6
SpecialprovisionsconcerningCommunityagriculturalproducts
Article 529
"M11.3Sections 1 to 5, excluding "M1Articles 522 3, shall
apply to prefinanced goods which are entered for the customs
warehousingprocedure inaccordancewithArticle 98(1)(b)oftheCode.
2. Without prejudice to the specific provisions adopted under the
agriculture rules, prefinanced goods may be stored in the same storage
area as other Community or non-Community goods pursuant to Article
524 (1) only if the identity and customs status of each item can be
established at all times.
Article 530
1. Where the declaration referred to in Article 513 (1) concerns
prefinanced goods, it shall be made on the form provided for in Article
205.
2. A copy of the document referred to in paragraph 1 shall constitute
the ‘payment declaration’ provided for in Article 25 (1) of Commission
Regulation (EEC) No 3665/87.
3. The declaration shall be accompanied by all documents whose
production is necessary to enter the prefinanced goods for the procedure,
includingthe export licences or advance fixingcertificates referred to in
Commission Regulation (EEC) No 3719/88(1).
Article 531
1. Without prejudice to paragraph 2, the declaration referred to in
Article 530 enteringprefinanced g oods for the customs warehousing
procedure may be accepted only after a security has been lodged in
accordance with Article 6 of Council Regulation (EEC) No 565/80 and
Article 31 (1) and (2) of Commission Regulation (EEC) No 3665/87.
Commission Regulation (EEC) No 2220/85(2) shall apply.
2. The customs authorities may allow the security referred to in
paragraph 1 to be lodged after the declaration of entry for the procedure
has been accepted, on the conditions laid down in Article 31 (3) of
Commission Regulation (EEC) No 3665/87.
Article 532
Without prejudice to Commission Regulation (EEC) No 815/89(3)
concerningcoloured barley, prefinanced g oods entered for the customs
warehousingprocedure may underg o the forms of handlingprovided for
in Article 28 (4) of Commission Regulation (EEC) No 3665/87; the
forms of handlingare listed in Annex 73.
Article 533
1. The customs warehousingprocedure shall be discharg ed when an
export declaration is accepted.
2. Followingacceptance of the export declaration the g oods shall
remain undercustomscontroluntiltheyleavethecustomsterritoryofthe
Community.
Duringthis period the g oods may be stored on the premises of a customs
warehouse without beingunder the customs warehousingprocedure.!B
(1) OJ No L 331, 2. 12. 1988, p. 1.
(2) OJ No L 205, 3. 8. 1985, p. 5.
(3) OJ No L 86, 31. 3. 1989, p. 34.!M1
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3. Application of this Article by the supervisingoffice shall be without
prejudice to the verifications to be carried out by the competent
authorities for the purposes of the common agricultural policy.
Article 534
1. Prefinanced goods entered for the customs warehousing procedure
shall be declared for export usingthe form provided for in Article 205.
2. The declaration shall be accompanied by all the documents referred
to in Article 221 "M1 3
3. The date on which the goods leave the customs territory of the
Community shall be noted on the back of the document referred to in
paragraph 1.
If, before leavingthe customs territory of the Community, g oods in
respect of which an export declaration has been accepted transit through
part of that territory, the procedures laid down in Articles 6, 6a and 7 of
Commission Regulation (EEC) No 3665/87 shall apply.
4. Goods which have been assigned to a customs treatment considered
equivalent to export pursuant to Articles 34 and 42 of Commission
Regulation (EEC) No 3665/87 shall be considered to have left the
customs territory of the Community.
Section 7
Useofacustomswarehousewithoutentryofgoodsfortheprocedure
Subsection 1
Communitygoods
Article 535
The processingof prefinanced basic products on the premises of a
customs warehouse shall be carried out in accordance with Article 4 of
Council Regulation (EEC) No 565/80.
Article 536
1. Where the customs authorities require Community goods other than
those referred to in Article 98 (1) (b) and (3) of the Code which are
stored on the premises of a customs warehouse to be listed in the stock
records referred to in Article 105 of the Code in accordance with Article
106 (3) of the Code, the entry must make clear their customs status.
2. Without prejudice to Article 524, the supervisingoffice may lay
down specific methods of identifyingsuch g oods, with a view in
particular to distinguishing them from goods entered for the customs
warehousingprocedure stored on the same premises.
3. The goods referred to in paragraph 1 may be used for usual forms of
handling , inward processingor processingunder customs control.
Article 537
The followingmay be stored on the premises of a customs warehouse
without beingentered for the customs warehousingprocedure:
— goods which are required to remain under customs control in
accordance with Article 3 (6) of Commission Regulation (EEC)
No 3665/87,
— goodstemporarily present in the customs territoryof the Community
with a view to their transhipment pursuant to Article 6a of the said
Regulation.
Article 536 (1) and (2) shall apply to such goods.!B
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Subsection 2
Non-Communitygoods
Article 538
1. This subsection shall apply to inward processingoperations
(suspension system) or processingunder customs control carried out
on the premises of customswarehouses of types A,C and Din which use
ofthe local clearance procedure isauthorized forentryfor theprocedure,
re-export or release for free circulation.
2. Where not otherwise provided in this subsection, the provisions laid
down for inward processingand processingunder customs control shall
apply to:
— inward processingoperations usingthe drawback system,
— inward processingoperations (suspension or drawback system) or
processingunder customs control carried out on the premises of
warehouses of types B or F, or on premises used for the storage of
goods placed under the customs warehousing procedure in a type E
warehouse,
— operations to be carried out on the premises of type A, C or D
warehouses not fulfillingthe conditions laid down in parag raph 1.
Article 539
The customs authorities shall withhold authorization to use the
simplified procedures referred to in this subsection where the necessary
guarantees for the proper conduct of the operations are not afforded. The
customsauthorities may withhold authorization from personswhodo not
frequently carry out inward processingoperations or processingunder
customs control, without prejudice to Article 510.
Article 540
Processingoperations carried out under the inward processingprocedure
or the procedure for processingunder customs control on the premises of
a customs warehouse referred to in Article 538 (1) shall not take place
until the authorization referred to in Article 556 or 651 has been granted.
The authorization must specify the customs warehouse (indicatingtype)
where the operations will be carried out.
Article 541
1. To use the procedures provided for in this subsection, the holder of
the authorization shall keep either ‘inward processingrecords’ or
‘records of processingunder customs control’ as appropriate, as referred
to in Articles 556 (3) and 651 (3), which shall also contain the reference
particulars of the authorization.
2. For the purpose of drawingup the bill of discharg e referred to in
Article 595 or Article 664, a reference to the entries specified in
paragraph1shallreplace thereference tothedeclarations anddocuments
referred to in Article 595 (3) or Article 664 (3).
3. Entries in the ‘inward processingrecords’ or ‘records of processing
under customs control’shall allow the customs authorities to monitor the
precise situation of all goods or products under one of these procedures
at any time.
Article 542
1. Where goods are placed under the inward processing procedure or
theprocedure for processingundercustomscontrolatthetimewhenthey
are brought onto the premises of the customs warehouse, the local
clearance procedure referred to in Article 276 shall apply.!B1993R2454 — EN — 01.07.2000 — 003.001 — 182
2. The entry in the inward processingrecords or records of processing
under customs control shall refer to the document under which the goods
were carried.
Article 543
1. Where goods already on the premises of a customs warehouse are
placed under the inward processingprocedure or the procedure for
processingunder customs control, the local clearance procedure referred
to in Article 276 shall apply.
2. The customs warehousingprocedure shall be discharg ed by entry in
the inward processingrecords or records of processingunder control, as
thecasemaybe.Thereference particulars ofsuchentryshallberecorded
in the stock records of the customs warehouse.
Article 544
1. Where compensatingproducts or g oods in the unaltered state which
have been placed under the inward processingprocedure on the premises
of a customs warehouse or processed products or goods in the unaltered
state which have been placed under the procedure for processingunder
customs control on the premises of a customs warehouse are placed
under the customs warehousingprocedure, the local clearance procedure
referred to in Article 272 shall apply.
2. The inward processingprocedure and procedure for processing
under customs control shall be discharged by entry in the stock records
of the customs warehouse. Reference particulars of such entry shall be
recorded in the inward processingrecords or records of processingunder
customs control, as the case may be.
3. The indications provided for in Article 610 shall be entered in the
stock records of the customs warehouse.
Article 545
1. Where the inward processingprocedure or the procedure for
processingunder customs control is discharg ed at the time when the
compensatingproducts, processed products or g oods in the unaltered
state are removed from the premises of the customs warehouse by the
re-export of those products or goods, the local clearance procedure
referred to in Article 283 shall apply.
2. Where the inward processingprocedure or the procedure for
processingunder customs control is discharg ed at the time when the
compensatingproducts, processed products or g oods in the unaltered
state are removed from the premises of the customs warehouse by the
release forfree circulation ofthoseproductsorgoods,thelocal clearance
procedure referred to in Articles 263 to 267 shall apply.
3. Where the inward processingprocedure or the procedure for
processingunder customs control is discharg ed at the time when the
compensatingproducts, processed products or g oods in the unaltered
state are removed from the premises of the customs warehouse by their
entry for a procedure other than release for free circulation or re-export,
the normal or simplified procedures laid down for that purpose shall
apply.
4. The removal of compensatingproducts, processed products or g oods
in the unaltered state from the premises ofa customswarehouse need not
be entered in the stock records of the customs warehouse.!B1993R2454 — EN — 01.07.2000 — 003.001 — 183
!M1
Article 546
Articles 544 (2) and 545 (2) and (4) shall be without prejudice to the
application of Articles 121, 122, 135 and 136 of the code concerningthe
application of charges to goods or products placed under the inward
processingprocedure or the procedure for processingunder customs
control.
Article 547
1. Provided the proper conduct of operations is not affected, the
customs authorities shall allow non-Community goods placed under the
customs warehousingprocedure and import g oods or compensating
products placed under the inward processingprocedure to be stored
together in the same storage facilities.
2. Where the status of goods placed under the customs warehousing
procedure or of compensatingproducts or g oods in the unaltered state
placed under the inward processing procedure is assigned togoods, those
goods shall be subject to all provisions governing the procedure in
question, includingin particular those concerningcharg es and the
collection of compensatory interest.
3. Articles 524 (2) and 528 (1) and (2) shall apply mutatis mutandis .
Section 8
Exchangeof information
Article 548
Pursuant to this Chapter each Member State shall inform the
Commission of the general measures as regards:
— determination of the customs authorities pursuant to Article 509,— Article 104 of the Code,— Article 106 (3) of the Code,— Article 513 (3).The Commission shall publish this information in the C series of the
Official Journal of the European Communities .
CHAPTER 3
Inward processing
Section 1
Generalprovisions
Article 549
For the purposes of this Chapter:
(a)main compensating products means: the compensatingproducts for
the production of which the use of the inward processingprocedure
was authorized;
(b)secondary compensating products means: compensatingproducts
other than the main compensatingproducts which are a necessary
by-product of the processingoperation;
(c)lossesmeans: the proportion of the import goods destroyed and lost
duringthe processingoperation, in particular by evaporation,
desiccation, ventingas g as or leaching ;
(d)quantitative scale method means: calculation of the proportion of
import goods incorporated in the various compensating products by
reference to the quantity of the import goods;!B1993R2454 — EN — 01.07.2000 — 003.001 — 184
(e)value scale method means: calculation of the proportion of import
goods incorporated in the various compensating products by
reference to the value of the compensatingproducts;
(f)operators means: persons who carry out all or part of the processing
operations;
(g)equivalent compensation means: the system which, in accordance
with Article 115 (1) (a) of the Code, allows the compensating
products to be obtained from equivalent goods, which must fulfil the
conditions laid down in Article 569 (1);
(h)prior exportation means: the system which, in accordance with
Article 115 (1) (b) of the Code, allows compensatingproducts
obtained from equivalent goods to be exported from the customs
territory of the Community before the import goods are entered for
the procedure usingthe suspension system;
(i)triangular traffic means: the system whereby the import goods are
entered fortheprocedure intheCommunityatacustomsofficeother
than the one at which the prior exportation of the compensating
products took place;
(j)period for re-exportation means: the time by which the products
must have been assigned to one of the customs-approved treatments
provided for under Article 89 of the Code;
(k)monthly aggregation means: application of the second subparagraph
ofArticle 118(2)oftheCodeinrespectofperiodsfor re-exportation
which begin to run during a given calendar month;
(l)quarterly aggregation means: application of the second subpara-
graph of Article 118 (2) of the Code in respect of periods for
re-exportation which begin to run during a given quarter.
Article 550
"C2The goods referred to in Article 114 (2) (c) of 3the Code which
can be used as production accessories are listed in Annex 74.
Section 2
Authorizinguseoftheprocedure—normalprocedure
Article 551
1. An authorization to use the suspension system shall be granted only
where the applicant has the actual intention of re-exportingthe main
compensatingproducts from the customs territory of the Community. In
that case use of the suspension system may be authorized for all the
goods to be processed.
2. An authorization for use of the drawback system shall be granted
only in the cases referred to in Article 124 of the Code, where
opportunities exist for export of the main compensatingproducts from
the customs territory of the Community.
3. Where the conditions for use of both systems are fulfilled, the
applicant may request that the authorization be for either the suspension
system or the drawback system.
4. For the purposes of Article 117 (b) of the Code, the customs
authorities shall stipulate the means of identifyingthe import g oods in
the compensatingproducts or shall take the necessary measures toverify
that the conditions laid down for the proper conduct of operations under
the equivalent compensation system are satisfied.
The customs authorities shall make use in particular of followingmeans,
as appropriate:
(a) the indication or description of special marks or manufacturers’
numbers;!B
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(b) the affixingof plumbs, seals, clip-marks or other distinctive marks;
(c) the takingof samples, illustrations or technical descriptions;(d) the carryingout of analyses;(e) the examination of stock records or other supportingdocuments
relatingto the transaction under consideration which show clearly
that the compensatingproducts have been manufactured from the
import goods.
Article 552
1. Without prejudice to Article 553 (4), the economic conditions laid
down in Article 117 (c) of the Code shall be considered satisfied inter
aliawhere:
(a) the processingconsists of one of the following , referred to by the
appropriate code:
(i) operations carried out under a job-processingcontract concluded
with a person established in a third country. ‘Job processing’
means any processingof import g oods directly or indirectly
placed at the disposal of the holder of the authorization which is
carried out accordingto the specifications and on behalf of a
principal established outside the customs territory, generally
against payment of processing costs alone (code 6201);
(ii) operations involvingg oods of a non-commercial nature (code
6202);
(iii)repairs, includingoverhaul and adjustments (code 6301);
(iv)usual forms of handlingintended to preserve g oods, improve
their appearance or marketable quality or prepare them for
distribution or resale (code 6302);
(v) operations in which the value of the goods, by eight-digit CN
code, does not exceed ECU 300 000 per applicant and per
calendar year, irrespective of the number of operators carrying
out the processingoperation.
However, the value limit for goods and products listed in Annex
75 shall be ECU 150 000.
The said value shall be the customs value of the goods estimated
on the basis of the particulars known and the documents
presented at the time when the application is lodged.
This sub-point may be waived in respect of particular import
goodsinaccordancewiththeCommittee procedure (code 6400);
(vi)processingof durum wheat fallingwithin CN code 1001 10 90
to produce pasta fallingwithin CN codes 1902 11 00 and
1902 19 (code 6203);
(vii)further processingoperations referred to in Article 557, other
than those listed in points (i) to (vi) (code 6303);
(b) no goods comparable to the goods to be processed are produced in
the Community (code 6101);
‘Comparable goods’ means goods falling within the same eight-digit
CNcode, beingof the same commercial quality and havingthe same
technical characteristics, havingreg ard to the compensatingproducts
to be obtained;
(c) comparable goods as defined in paragraph (b) are not produced in
the Community in sufficient quantity (code 6102);!M4
!B
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(d) comparable goods as defined in paragraph (b) cannot be made
available to the applicant within a suitable time by producers
established in the Community. Such goods shall be considered
unavailable within a ‘suitable time’ where producers established in
the Community cannot make them available to the operator in time
for the proposed commercial operation to be carried out, despite a
request havingbeen made to them in g ood time (code 6103);
(e) comparable goods as defined in paragraph (b) are produced in the
Community but cannot be used for one of the followingreasons:
(i) their price "C2would make the proposed commercial
operation economically impossible 3(code 6104).
In decidingwhether the price of comparable g oods produced in
the Community "C1would make the proposed commercial
operation economically impossible, 3it shall be necessary to
take account inter alia of the impact that the use of
Community-produced goods would have on the cost price of
the compensatingproduct and hence on the disposal of the
product on the third-country market, havingreg ard to:
— the price before duty of the goods for processing and the
price of comparable goods produced in the Community less
domestic taxes refunded or refundable on export, including
any refunds or other amounts applyingunder the common
agricultural policy.
Conditions of sale, in particular payment terms, and
proposed delivery terms for the Community goods shall
also be taken into account when comparingprices,
— the price obtainable for the compensatingproducts on the
third-country market, as ascertained from commercial
correspondence or other information;
(ii) they do not have the quality or characteristics necessary for the
operator to produce the required compensatingproducts (code
6105);
(iii)they do not conform to the expressly stated requirements of the
third-country purchaser of the compensatingproducts (code
6106);
(iv)the compensatingproducts must be obtained from import g oods
in order to comply with provisions concerningthe protection of
industrial or commercial property rights (code 6107);
(f) the applicant for an authorization in respect of a particular type of
goods to be entered for the procedure within a given period:
(i) duringthe period in question, obtains 80 % of his total
requirements for such goods incorporated in the compensating
products in the customs territory of the Community in the form
of comparable goods, as defined in point (b), produced in the
Community.
To make use of this provision, the applicant must supply the
customs authorities with supportingdocuments that enable those
authorities to satisfy themselves that the intended procurement
of Community goods may be reasonably carried out. Such
supportingdocuments, to be annexed to the application, may
take the form, for example, of copies of commercial or
administrative documents which refer to procurement in an
earlier reference period, or orders or intended procurement for
the period under consideration.
Without prejudice to Article 87 (2) of the code, the customs
authorities shall, where appropriate, check that the percentage is
correct at the end of the period in question (code 7001);!B
!M11993R2454 — EN — 01.07.2000 — 003.001 — 187
(ii) is trying to guard against real supply problems, proven to the
satisfaction of the customs authorities, for that type of goods,
and the proportion of supplies of goods produced in the
Community is lower than the percentage indicated in paragraph
(i) (code 7002);
(iii)satisfies the customs authorities that he is takingthe necessary
steps to obtain goods for processing in the Community, but has
met with no response from Community producers (code 7003);
(iv)is buildingcivil aircraft for delivery to airline companies (code
7004);
(v) iscarryingout repair,modification orconversion ofcivil aircraft
(code 7005);
(vi)is buildingsatellites or parts of satellites (code 7006).
2. Paragraph 1 (f) (i) shall not apply to goods listed in Annex II to the
Treaty.
3. The applicant shall indicate in his application the reasons for which
the economic conditions are considered to be fulfilled within the
meaningof parag raph 1.
Article 553
1. In exceptional circumstances, where the applicant considers the
economic conditions to be fulfilled for reasons other than those listed in
Article 552, he shall state the said reasons in hisapplication (code 8000).
2. Where the customs authorities consider that the economic conditions
are fulfilled in cases other than those provided for in Article 552, the
authorization shall begranted for a limited period, which may not exceed
nine months.
The particulars of the application concerningeconomic conditions shall
be communicated to the Commission within a month of the issue of the
authorization. The Commission shall inform the other Member States
thereof.
The customs authorities may, at the request of the holder of the
authorization, extend the period of validity of the latter where relevant
provisions have not been adopted in good time in accordance with the
Committee procedure.
3. Where the customs authorities consider that consultation at
Community level is advisable in order to ensure that the economic
conditions enablingan authorization to be issued are fulfilled, the
Member State of the authorities shall submit the case to the Commission,
which shall inform the other Member States thereof.
If the customs authorities do not consider it advisable to issue an
authorization before consultation has taken place at Community level,
theyshall communicate particulars ofthe application assoonaspossible.
If the customs authorities consider the authorization can be issued before
the consultation, paragraph 2 may be applied mutatis mutandis .
4. Where the facts lead the customs authorities or the Commission to
consider that, even in one of the situations referred to in Article 552 (1),
use of the procedure might adversely affect the essential interests of
Community producers, the followingprocedure shall apply.
The customs authorities shall send the application and supporting
documents to the Commission without delay.
When the Commission receives the consultation file it shall send an
immediate acknowledgement to the Member State concerned and shall
inform the other Member States.!B
!M1
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Where a new authorization is issued or an existingauthorization is
renewed in respect of goods of the kind involved in the consultation, the
customs authorities shall inform the applicant that a consultation
procedure has been initiated and notify him of the possible con-
sequences.
Where the Commission, havingexamined a case submitted to it for its
appraisal, considers that use of the procedure might adversely affect the
essential interests of Community producers, it shall submit a draft
Decision to the Committee without delay. The Committee shall adopt its
Decision in accordance with the procedure referred to in Article 249 of
the Code.
The said Decision shall be notified to the Member States, which shall
take account of it in the issuingof new authorizations. If the
Commission’sdecision islikelyto affect authorizationsissuedpreviously
and for whichthe economic conditions are considered not to be satisfied,
or to be no longer satisfied, Articles 8, 9 and 10 of the Code shall apply.
Article 554
In assessingthe economic conditions, the followingshall not in
themselves be taken as grounds for granting the authorization:
(a) the fact that the Community producer of comparable goods which
could be used to carry out the processingoperations is an
undertakingin competition with the person applyingto use the
procedure;
(b) the fact that the goods are produced in the Community by a single
undertaking.
Article 555
1. The application shall be made in conformity with Article 497 and in
accordance with the specimen in Annex 67/B, and presented by the
person towhom the authorization may be granted under Articles 86, 116
and 117 of the Code.
2. (a) The application shall be presented to the customs authorities
designated by the Member State where the processing operation
is to be carried out.
(b) Where it is expected that successive processingoperations will
be carried out by or on behalf of the applicant in different
Member States, application for a single authorization may be
made.
Inthiscase, theapplication, which shallinclude all particulars of
the sequence of operations and the exact places where they will
be carried out, shall be presented to the customs authorities of
the Member State where the first such operation will be carried
out.
3. Whereprocessingistobecarriedoutunderajob-processingcontract
between two persons established in the Community, the application shall
be lodged by or on behalf of the principal.
4. For the purposes of the second sentence of Article 117 (a) of the
Code, ‘imports of a non-commercial nature’ means imports of goods
referred to in Article 1 (6).
Article 556
1. Without prejudice toArticle 568,the authorizationshall be issuedby
the authorities to which the application was presented under Article 555
(2) and shall be made out in conformity with Article 500 and in
accordance with the specimen in Annex 68/B.!M4
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By way of derogation from Article 500 (3) and in duly substantiated
exceptional cases, the customs authorities may issue a retroactive
authorization. However, the retrospective effect of such authorization
may not go back beyond the time when the application was lodged.
2. Where Article 555 (2) (b) applies, the authorization may not be
issued without the agreement of the customs authorities designated by
the Member States in which the places indicated in the application are
located. The followingprocedure shall apply:
(a) the customs authorities to which the application was presented, after
satisfyingthemselves that the economic conditions can be con-
sidered fulfilled in respect of the planned operation, shall
communicate the application and the draft authorization to the
customs authorities of the other Member States concerned; the said
draft shall include at least the rate of yield, the approved methods of
identification, the customs offices referred to at "C2point 11 of
the specimen authorization in Annex 68/B 3, any simplified
proceduresusedforentryfor theprocedure,transferordischargeand
the rules to be observed inter alia as regards notification to the
supervisingoffice;
(b) the customs authorities havingreceived notification shall transmit
any objections as soon as possible, and in any case within two
months of the date of communication of the application and draft
authorization;
(c) the customs authorities referred to in subparagraph (a), after taking
the necessary steps to ensure payment of the customs debt which
may be incurred in respect of the import goods, may issue the
authorization if they have received no information concerningthe
existence of objections to the draft authorization within the period
referred to in subparagraph (b);
(d) the Member State issuingthe authorization shall send a copy thereof
to all the Member States referred to above.
Authorizations issued in this way shall be valid only in the Member
States referred to above.
TheMemberStatesshallcommunicate totheCommissionthenamesand
addressesof the customs authorities designated to receive the application
and the draft authorization mentioned in subparagraph (a). The
Commission shall inform the other Member States accordingly.
3. To ensure correct application of the provisions governing the
procedure, the customs authorities may require the holder for the
purposes of facilitatingcontrols, to keep or ensure the keepingof stock
records, hereafter called ‘inward processingrecords’ which indicate the
quantities of import goods entered for the procedure and of compensat-
ingproducts obtained, and all particulars needed for the monitoringof
the operations and the correct calculation of any import duties which
may be payable.
The ‘inward processingrecords’ shall be made available to the
supervisingcustoms office to enable it to carry out the checks necessary
for the proper implementation of the procedure. Where the processing
operations are beingcarried out in two or more establishments, the stock
records shall at all times show the information pertainingto the
implementation of the procedure in each establishment.
Where the records kept by the holder for commercial purposes allow
supervision of the procedure they shall be recognized by the customs
authorities as valid ‘inward processingrecords’ within the meaningof
the precedingsubparag raph.!B1993R2454 — EN — 01.07.2000 — 003.001 — 190
!M4
4. Except when other satisfactory verification arrangements have been
jointly agreed by the customs authorities by means of the consultation
procedure which must take place prior to the single authorization
referred to in paragraph 2, information sheet INF 9, consisting a form
correspondingto the specimen and indications set out in Annex 75 A,
shall be used where import goods are imported before export of the
compensatingproducts obtained from the equivalent g oods.
5. Information sheet INF 9 shall comprise an original and three copies
which shall be presented together at the customs office where the entry
formalities are carried out.
Information sheet INF 9 shall be made out in respect of the quantity of
compensatingproducts correspondingto the quantity of import g oods
entered for the procedure. Where it is planned to export the goods in
successive consignments, more than one INF 9 sheet may be made out.
6. Article 601 (3) shall apply mutatis mutandis .
7. Where the declaration enteringthe import g oods for the procedure is
presented at the office of entry for the procedure an INF 9 sheet shall be
presented.
Where the office of entry for the procedure accepts the declaration
enteringthe g oods, it shall endorse box9 of the INF9 sheet, send copy 1
to the supervisingcustoms office and return the orig inal and the other
copies to the declarant.
8. The export declaration in respect of the compensatingproducts
obtained from the equivalent goods shall be accompanied by the original
copies 2 and 3 of the INF 9 sheet.
Where the customs office of discharge accepts the export declaration it
shall indicate the quantity of compensatingproducts exported and the
date of acceptance. It shall send copy 3 to the supervisingcustoms office
without delay, return the original to the declarant and retain copy 2.
Article 557
Where Article 556 (2) does not apply and compensatingproducts are to
be obtained from other compensatingproducts obtained under an
authorization already issued, the person carryingout the further
processingoperations or havingthem carried out must submit a fresh
application conformingto Annex 67/B, g ivingreference particulars of
the authorization already issued. "M8 3
Article 558
1. Theperiodofvalidityoftheauthorization shallbesetbythecustoms
authorities, havingreg ard to the economic conditions and the specific
needs of the applicant.
Where the period of validity exceeds two years, the conditions on the
basis of which the authorization was issued shall be reviewed period-
ically at intervals specified in the authorization. The said intervals shall
not exceed 24 months.
2. By way of derogation from paragraph 1, the period of validity of an
authorization to use the procedure in respect of products referred to in
Article 560 (2) shall not exceed three months.
Article 559
1. When issuingthe authorization the desig nated customs authorities
shall specify the period within which the compensatingproducts must be
re-exported in accordance with Article 118 of the Code, takinginto
account the time required to carry out the processingoperations as!B
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indicated in the authorization for a given quantity of goods, the quantity
of import goods authorized for the procedure, and the time required to
assign the compensating products to a customs-approved treatment or
use.
2. Where the circumstances so warrant, the period specified for
re-exportation may be extended even when that originally set has
expired.
Article 560
1. Without prejudice toparagraph2,in thecase ofagricultural products
of the kind referred to in Article 1 of Council Regulation (EEC)
No 565/80 which are to be re-exported in the form of processed products
orgoodswithin the meaning ofArticle 2(b)or(c)ofthat Regulation, the
period for re-exportation shall not exceed six months.
2. In the case of products referred to in Article 1 of Council Regulation
(EEC) No 804/68(1) which are intended for the manufacture of products
referred to in that Article or goods referred to in the Annex to the said
Regulation, the period for re-exportation shall not exceed four months.
3. Where live animals undergo inward processing, the period for
re-exportation shall, in the case of fattening(includingslaug hter where
relevant), not exceed three months in the case of animals fallingwithin
CN codes 0104 and 0105 and six months in the case of other animals
referred to in Chapter 1 of the CN. In the case of slaughter without
fattening, the period for re-exportation shall not exceed two months.
Where meat undergoes inward processing, the period for re-exportation
shall not exceed six months.
These periods apply for all treatments or processingoperations of live
animals which are submitted to the inward processingprocedure in order
to obtain compensatory products.
Article 561
1. In the case of prior exportation the customs authorities shall specify
the period referredto inArticle 118(3)ofthe Codetakingaccount ofthe
time required for the procurement and transport to the Community of the
import goods.
2. The period referred to in paragraph 1 shall not exceed:
— three months in the case of goods subject to a price-regulating
mechanism,
— the period of validity of the import licence issued in accordance with
Commission Regulation (EEC) No 2630/81(2) in the case of raw
sugar falling within CN code 1701 11 or 1701 12,
— six months in the case of all other goods. This period may, however,
beextendedwheretheholderoftheauthorizationsubmitsareasoned
request, provided that the total period does not exceed twelve
months. Where the circumstances so warrant the extension may be
allowed even after the original period has expired.
Article 562
1. The periods referred to in Articles 559 and 560 shall run from the
date of acceptance of the declaration enteringthe g oods for the
procedure or, under the drawback system, of the declaration for release
for free circulation.!B
(1) OJ No L 148, 28. 6. 1968, p. 13.
(2) OJ No L 258, 11. 9. 1981, p. 16.!M6
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2. The periods specified in accordance with Article 561 shall run from
the date of acceptance of the export declaration.
Article 563
1. Monthly or quarterly aggregation shall be authorized by the customs
authorities dulyempoweredbytheMemberStatewhere theauthorization
is applied for, where the import goods are expected to be entered for the
procedure for processingand re-exportation in the form of compensating
products on a regular basis, so that the period for re-exportation will be
more or less constant.
2. In the case of monthly aggregation, all periods for re-exportation
beginning to run in a given month shall expire on the last day of the
calendar month duringwhich the period for re-exportation relatingto the
final entry for the procedure in the month in question would expire.
3. In the case of quarterly aggregation, all periods for re-exportation
beginning to run in a given quarter shall expire on the last day of the
quarter duringwhich the period for re-exportation relatingto the final
entry for the procedure in the quarter in question would expire.
4. Monthly or quarterly aggregation shall be applied having regard to
the examples in Annex 76.
Article 564
1. Where monthly aggregation is authorized for the agricultural
products referred to in Article 560 (1), the periods for re-exportation
referred to in Article 563 (2) shall expire no later than the last day of the
fifth calendar month following that for which aggregation was
authorized.
2. Where monthly aggregation is authorized for the agricultural
products referred to in Article 560 (2), the periods for re-exportation
shallexpirenolater thanthelastdayofthethirdmonthfollowingthatfor
which aggregation was authorized.
3. Where quarterly aggregation is authorized for the agricultural
products referred to in Article 560 (1), the periods for re-exportation
referred to in Article 563 (3) shall expire no later than the last day of the
quarter following that for which aggregation was authorized.
4. Quarterly aggregation shall not be authorized for the products
referred to in Article 560 (2).
Article 565
The periods referred to in Articles 563and 564shall run from the date of
acceptance of the declaration enteringthe g oods for the procedure.
Article 566
1."C1Subject to Article 567, the rate of yield as defined in Article
114 (2) (f) of the Code 3or the method of determiningsuch rate
referredtoinArticle 119oftheCodeshall asfaraspossiblebesetonthe
basis of production data and shall be identifiable in the records of the
operator’s undertaking.
2. The rate, or method of determiningthe rate, shall be set in
accordance with paragraph 1 and shall be subject to retrospective
verification by the customs authorities.
Article 567
1. Thestandardratesofyieldreferredtoinparagraph2shallapplyonly
to import goods of sound, genuine and merchantable quality which
conform to any standard quality laid down in Community legislation.!B
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2. The standard rates of yield shown in column 5 of Annex 77 shall
apply to inward processingoperations carried out on the import g oods
listed in column 1 of that Annex which result in the production of the
compensatingproducts listed in columns 3 and 4.
Section 3
Authorizinguseoftheprocedure—simplifiedprocedure
Article 568
1. This Article shall apply where processingoperations are to take
place in a single Member State, except in cases where the equivalent
compensation system is to be used.
2. Where the simplified procedures for entry for the procedure laid
down in Article 76 of the Code are not applied, and in the cases referred
to in Article 552 (1) (a), any customs office empowered by the customs
authorities to grant authorizations using the simplified procedure shall
allow the lodging of the declaration of entry for the procedure, under the
suspension system, or the declaration for release for free circulation,
under the drawback system, to constitute an application for auth-
orization.
In this case acceptance of the declaration shall constitute the auth-
orization, the said acceptance remainingin any event subject to the
conditions governing the granting of the authorization.
3. Declarations presented under paragraph 2 shall be accompanied by a
document made out by the declarant containingthe following
information, as necessary, unless such information can be entered in
box 44 of the form used for the declaration itself:
(a) where the personapplyingtousetheprocedure isnot the same asthe
declarant, the name or business name and address of the applicant;
(b) where the operator is not the same as the applicant or declarant, the
name or business name and address of the operator;
(c) the nature of the processingoperation;
(d) the trade and/or technical description of the compensatingproducts;
(e) the estimated rate of yield or, where appropriate, the method by
which that rate is to be determined;
(f) the estimated period for re-exportation;
(g) the place where it is intended to carry out the processing operation.
Article 498 shall apply mutatis mutandis .
4. Article 502 shall apply mutatis mutandis .
Section 4
Equivalentcompensationandpriorexportation
Subsection 1
Equivalentcompensationunderthesuspensionsystemandthe
drawbacksystem
Article 569
1. Without prejudice to paragraph2and Article 570(1),whereuseis to
be made of equivalent compensation, the equivalent goods must fall
within the same eight-digit subheading of the combined nomenclature
code, be of the same commercial quality and have the same technical
characteristics as the import goods.!B
!M11993R2454 — EN — 01.07.2000 — 003.001 — 194
2. Special provisions, set out in Annex 78, shall apply in respect of the
goods referred to in that Annex.
3. Use of equivalent compensation shall be possible only where it has
been requested by the person concerned in the application and where the
authorization specifies the factors referred to in paragraph 1 common to
theequivalent goodsandtheimportgoods,andthemeansbywhichthese
may be checked.
4. Where the authorization provides for use of equivalent compen-
sation, the specific measures to be taken in order to ensure compliance
with the provisions applyingto that system shall be indicated in the
authorization.
5. Where the authorization does not specify use of equivalent
compensation but the holder of the authorization wishes to use that
system, the said holder shall apply for the authorization initially granted
to be modified. The application shall be made out in accordance with
Article 497.
Article 570
1. Where the circumstances so warrant, the customs authorities may
allow the equivalent goods to be at a more advanced stage of
manufacture than the import goods, provided that the essential part of
the processingtowhich the said equivalent g oodsare subjected is carried
out in the undertakingof the holder of the authorization or in the
undertakingwhere the operation is beingcarried out on his behalf.
2. The person concerned shall in every case make it possible for the
customs authorities to identify the factors referred to in Article 569 (1)
before he can use the equivalent compensation system.
Article 571
1. In the case ofequivalent compensation without prior exportation, the
change in customs status of the import goods and the equivalent goods,
referred to in Article 115 (3) of the Code, shall take place at the time of
acceptance of the declaration discharging the procedure. However,where
the holder of the authorization puts the import goods on the Community
market either in the unaltered state or in the form of compensating
products before the procedure has been discharged, the change in
customs status of the import goods and the equivalent goods shall take
place at the time the goods are put on the market.
2. The change in customs status referred to in paragraph 1 shall not
alter the origin of the exported goods.
3. In the event of the total destruction or irretrievable loss of goods in
the unaltered state or compensatingproducts the proportion of import
goods destroyed or lost shall be calculated by reference to the proportion
of importgoodsinstocksofgoodsofthesame kindheld bythe holderof
theauthorization atthetimewhenthedestructionorlossoccurred,unless
hecanproduce evidence oftheactual quantityof importgoodsdestroyed
or lost.
Subsection 2
Priorexportationunderthesuspensionsystem
Article 572
1. The use of the prior exportation system is not possible for
authorizations to be issued on the basis of one or more of the economic
conditions referred to by "C2codes 6201, 6202, 6301, 6302, 6303,
7004, 7005 and 7006 if 3the applicant is not able to prove that the
benefit of usingthis system accrues solely to the holder of the
authorization.!B
!M11993R2454 — EN — 01.07.2000 — 003.001 — 195
2. Where prior exportation is used under the suspension system,
Articles 569, 570 and 571 (2) and (3) shall apply mutatis mutandis .
3. Inthecase ofpriorexportation, thechange incustomsstatusreferred
to in Article 115 (3) of the code shall take place:
— in respect of the exported compensatingproducts, at the time of
acceptance of the export declaration and on condition that the import
goods are entered for the procedure,
— in respect of the import goods and equivalent goods, at the time of
release of the import goods declared for the procedure.
Section 5
Provisionsapplyingtothesuspensionsystem
Subsection 1
Entryofgoodsfortheprocedure
Article 573
1. The procedures governing the entry of goods for the inward
processingprocedure (suspension system) shall also apply to import
goods, under the equivalent compensation system whether with prior
exportation or not.
2. Without prejudice to Article 570 (2), equivalent goods used under
the equivalent compensation system, whether with prior exportation or
not, shall not be subject to the procedures for entry of goods for the
procedure.
(a)Normalprocedure
Article 574
1. Except where Article 568 applies, the declaration enteringimport
goods for the inward processing procedure (suspension system) shall be
lodged at one of the offices of entry for the procedure specified in the
authorization.
2. Where Article 568 applies, the declaration referred to in paragraph 1
shall be lodged at a duly empowered customs office.
Article 575
1. The declaration referred to in Article 574 shall be made in
accordance with Articles 198 to 252.
2. Without prejudice to the application of Article 568, the description
of the goods given in the declaration referred to in paragraph 1 shall
correspond to the specifications in the authorization.
Where the equivalent compensation system is used, the particulars in the
declaration shall be sufficiently detailed to make it possible to identify
the particulars referred to in Article 569 (1).
3. For the purposes of Article 62 (2) of the Code, the documents to
accompany the declaration shall be those provided for in Article 220;
where the triangular traffic system is used the declaration "C2shall
also be accompanied by the INF 5 sheet, 3except where Article 605
applies, in accordance with Article 604.
(b)Simplified procedures
Article 576
1. The simplified procedures provided for in Article 76 of the Code
shall apply in accordance with Articles 275 and 276.!M1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 196
2. The customs authorities shall withhold authorization to use the local
clearance procedure provided for in Article 276, from persons whose
stock records, as referred to in Article 556 (3), cannot be established.
3. The supplementary declaration referred to in Article 76 (2) of the
Code shall be supplied within the stipulated period and in any case no
later than the time when the bill of discharge is lodged.
Subsection 2
Dischargeoftheprocedure
Article 577
1. Pursuant to Article 89 of the Code, the inward processingprocedure
(suspension system) shall be discharged in respect of the import goods
when the compensatingproducts or g oods in the unaltered state have
been declared for another customs-approved treatment or use and all
other conditions for use of the procedure have been complied with.
Where Article 115 (1) (b) of the Code applies, the procedure shall be
discharged when the customs authorities haveaccepted the declaration in
respect of the non-Community goods.
2. For the purposesof discharging the inward processing procedure, the
followingshall be treated as export from the customs territory of the
Community:
(a)"C3the delivery of compensatingproducts to persons who are
eligible for relief pursuant to 3either the Vienna Convention of 18
April 1961 on Diplomatic Relations, the Vienna Convention of 24
April 1963 on Consular Relations or other consular conventions, or
the New York Convention of 16 December 1969 on Special
Missions;
(b) the delivery of compensatingproducts to the armed forces of third
countries stationed in the territory of a Member State, in accordance
with Article 136 of Council Regulation (EEC) No 918/83;
(c) the delivery of civil aircraft to airline companies established in the
customs territory of the Community;
(d) the repair, modification, conversion or manufacture of civil
aircraft or of parts of civil aircraft.
The supervisingcustoms office shall allow the inward processing
procedure to be discharged once goods or products in the civil
aviation sector have been used for the first time in the prescribed
manner, on condition that the inward processingrecords of the
holder are such as to make it possible to verify reliably that the
procedure is beingcorrectly applied and operated.
(e) the delivery,in the form ofcompensatingproducts, ofg oodsusedfor
the construction of satellites and ground station equipment that are
an integral part of those satellites, intended for launching sites
established in the customs territory of the Community. With respect
to this ground station equipment, the delivery shall not be
definitively assimilated to export until the moment when this
equipment is assigned another permitted customs-approved treat-
ment or use, other than release for free circulation.
(f) assignment of a permitted customs-approved treatment or use to
secondary compensatingproducts whose destruction under customs
supervision is prohibited on environmental grounds.
For these purposes, it shall be necessary to prove that discharge of
the procedure in accordance with the normal rules is either
impossible or uneconomic.!B
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!M81993R2454 — EN — 01.07.2000 — 003.001 — 197
3. Discharge of the procedure shall be carried out according either to
the quantities of import goods corresponding to the compensating
products assigned to one of the treatments or uses referred to in
paragraph 1 or paragraph 2 or to the quantities of goods in the unaltered
state assigned to such a treatment or use.
Article 578
The declaration to assign compensating products or goods in the
unaltered state to one of the customs-approved treatments or uses shall
contain all particulars necessary for discharge of the procedure.
Article 579
1. When the nature and/or technical characteristics of the import goods
have been altered as a result of unforeseeable circumstances or force
majeure so that it becomes impossible to obtain the compensating
products for which an inward processingauthorization (suspension
system) has been issued, the holder of the authorization shall inform the
supervisingcustoms office of what has happened.
2. Article 571 (3) shall apply mutatis mutandis .
3. In cases where the alteration in question may affect the continuation
in force or the substance ofthe authorization, paragraphs1and 2shall be
without prejudice to Articles 9 and 87 (2) of the Code.
4. This Article shall apply mutatis mutandis to compensatingproducts.
Article 580
1. Without prejudice to Article 609, the release for free circulation of
goods in the unaltered state or main compensating products shall be
allowed where the person concerned is unable to assign those goods or
products to a customs-approved treatment or use under which import
dutieswouldnotbepayable,subject topayment ofcompensatoryinterest
in accordance with Article 589 (1).
2. The customs authorities may authorize release for free circulation on
a general basis. Such an authorization is only possible if this does not
contravene other Community provisions relatingto release for free
circulation.
3. When an authorization for release for free circulation on a general
basis has been issued in accordance with paragraph 2, import goods may
be put on the Community market in the form either of compensating
products or of goods in the unaltered state without the formalities for
release for free circulation beingcompleted at the time of their beingput
on the market.
For the purposes of paragraph 4 only, goods put on the market in such a
manner shall not be considered to have been assigned a customs-
approved treatment or use.
4. Import goods, whether in the form of compensating products or of
goodsintheunaltered state, whicharecoveredbyageneral authorization
for release for free circulation and which, upon expiry of the period for
re-exportation (havingdue regardtoArticle 561), havenot been assigned
to any of the customs-approved treatments or uses referred to in Article
89 of the Code shall be considered to have been released for free
circulation, and the declaration for release for free circulation shall be
considered to have been lodged and accepted and release granted upon
expiry of the said period.
5. Goods put on the market in accordance with paragraph 3 shall be
considered to be Community goods forthwith.!B
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Article 581
Without prejudice to use of the simplified procedures, any compensating
products or goods in the unaltered state to be assigned to a
customs-approved treatment or use shall be presented to the office of
destination in order to undergo the customs formalities specified for the
treatment or use in question under the general provisions applicable.
However, the supervisingoffice may allow the products or g oods
concerned to be presented at a customs office other than that referred to
in the first subparagraph.
(a)Normal procedures
Article 582
1. Except where Article 568 is applied, the declaration discharging the
inward processingprocedure (suspension system) shall be lodg ed at one
of the offices of discharge specified in the authorization.
2. Where Article 568isapplied,thedeclaration referredtoinparagraph
1 shall be lodged with the customs office which issued the authorization.
3. However, the supervisingoffice may allow the declaration referred
to in paragraph 1 to be presented at a customs office other than those
referred to in paragraphs 1 and 2.
Article 583
1. The declaration referred to in Article 582 shall be made in
accordance with the provisions laid down for the customs-approved
treatment or use concerned.
2. The description of the compensatingproducts or g oods in the
unaltered state in the declaration referred to in paragraph 1 shall
correspond to the specifications in the authorization.
3. For the purposes of Article 62 (2) of the Code, the documents to
accompany the discharge declaration shall be those whose production is
necessary for placingthe g oods under the procedure requested, as
provided for in Articles 218 to 221.
(b)Simplified procedures
Article 584
The simplified procedures provided for in Article 76 of the Code shall
apply in accordance with Article 278.
(c)Provisionsconcerningapplicationof charges
Article 585
1. Where the import goods are olive oils falling within headings 1509
or 1510 of the combined nomenclature and their release for free
circulation either in the unaltered state or in the form of compensating
products fallingwithin CN codes 1509 90 00 or 1510 00 90 has been
authorized, the agricultural levy to be charged shall be:
— the agricultural levy indicated on the import licence issued under the
tenderingprocedure, subject to the provisions of Article 4 (2) of
Commission Regulation (EEC) No 3136/78 of 28 December
1978(1),
or
— the last minimum agricultural levy fixed by the Commission before
the date of acceptance of the declaration for free circulation, when
the licence referred to in Article 6 of the said Regulation has been!B
(1) OJ No L 370, 30. 12. 1978, p. 72.1993R2454 — EN — 01.07.2000 — 003.001 — 199
presented or when the quantity released for free circulation does not
exceed 100 kilograms.
2. Paragraph 1 shall also apply where the import goods are olives
fallingwithin CN code 0709 90 39 or 0711 20 90 and the release for
free circulation of compensatingproducts fallingwithin tariff CN code
1509 90 00 or 1510 00 90 has been authorized.
Article 585a
1. The import duties to be charged under Article 121 (1) of the code on
import goods eligible, at the time when the declaration of entry for the
procedure was accepted, for favourable tariff treatment by reason of their
end-use shall be calculated at the rate correspondingto such end-use
without special authorization for the granting of such treatment being
required, provided that the conditions attachingto the g rantingof
favourable tariff treatment are satisfied.
2. Paragraph 1 shall apply only where the goods have been put to the
end-use qualifyingthem for favourable tariff treatment before expiry of
the time limit set for that purpose by the Community provisions
governing the conditions under which such goods may be accorded the
said treatment. The time limit shall run from the time of acceptance of
the declaration of entry for the procedure. It may be extended by the
customs authorities where the goods have not been put to the end-use in
question as a result of unforeseeable circumstances, force majeure or the
inherent technical exigencies of the processing operation.
Article 586
In the event of the release for free circulation of goods in the unaltered
state or compensatingproducts in a Member State other than the one in
which the goods were entered for the procedure, the said Member State
shall collect the import duties which are mentioned on information sheet
INF 1 provided for in Article 611, in accordance with the corresponding
indications
Article 587
1. Where the compensatingproducts are released for free circulation
and the customs debt is calculated on the basis of the items of charge
appropriate to the import goods, in accordance with Article 122 of the
code, boxes 15, 16, 34, 41 and 42 of the declaration shall refer to the
import goods.
2. Theparticulars referredtoinparagraph1neednotbesuppliedwhere
information sheet INF 1 referred to in Article 611 or another document
containingthe same particulars as the INF 1 sheet accompanies the
declaration for release for free circulation.
Article 588
1. The list of compensatingproducts and processingoperations to
which the first indent of Article 122 (a) of the Code applies is in Annex
79.
For the purposes of this Article, destruction of compensatingproducts
other than those to which the first indent of Article 122 (a) of the Code
applies shall be treated as export from the customs territory of the
Community.
2. The date to be used for determiningimport duties on the
compensatingproducts referred to in parag raph 1 shall be that on which
the declaration for release for free circulation is accepted.!B
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3. The supervisingoffice may allow the first indent of Article 122 (a)
of the Code to be applied to waste, scrap, residues, offcuts and rejects
other than those in the list referred to in paragraph 1.
Each Member State shall notify the Commission every six months of
cases in which this paragraph has been applied.
Article 589
1. Where a customs debt is incurred in respect of compensating
products or goods in the unaltered state, compensatory interest shall be
paid on the import duty applicable.
2. Paragraph 1 shall not apply:
— where a customs debt is incurred in order to allow the application of
preferential tariff treatment under an agreement between the
Community and a third country on imports into that country,
— where waste and scrap resultingfrom destruction under Article 182
of the Code is released for free circulation,
— where the secondary compensatingproducts referred to in Annex 79
are released for free circulation, provided they are in proportion to
exported quantities of main compensatingproducts,
— where compensatory interest calculated in accordance with para-
graph 4 does not exceed ECU 20 per declaration for free circulation,
— where the holder of the authorization requests release for free
circulation and supplies proof that particular circumstances not
arisingfrom any neg lig ence or deception on his part make it
impossible or uneconomic to carry out the export operation under
the conditions he had anticipated and duly substantiated when
applyingfor the authorization.
— where a customs debt is incurred as a result of an application for
release for free circulation under Article 128 (4) of the code, as long
as the import duties payable on the products in question have not yet
actually been repaid or remitted.
3. The request for consideration of a case under the terms of the fifth
indent of paragraph 2 shall be submitted to the customs authorities
indicated by the Member State which issued the authorization. It shall be
admissible only if accompanied by all the supportingdocuments needed
for a full examination of the case.
Where a customs authorities receive a request relatingto compensatory
interest on a sum of ECU 3 000 or less per bill of discharge and finds
that the grounds supporting the request indicate a situation of the kind
provided for in the fifth indent of paragraph 2, they shall waive
application of paragraph 1. In this case the supporting documents shall
be kept for three years by the customs authorities.
In all other cases, where they intend to grant the request they shall
forward the said request to the Commission with the file containingthe
material neededforafullexamination ofthecase.Releasegrantedbythe
customs authorities for entry for free circulation of compensating
products or goods in the unaltered state may be made subject to the
provision of a security, the amount of which shall be determined in
accordance with paragraph 4.
The Commission shall notify the Member State concerned immediately
it receives the file. The Member State which forwarded the request shall
waive application of paragraph 1 if the Commission has failed to inform
it of any objections within two months of the date of acknowledgement
of receipt.
The Commission shall inform the Member States of requests received
and the action taken on them.!B
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 201
4. (a) The annual interest rates shall be set by the Commission on the
basis of the arithmetical average of representative short-term
rates for each Member State in the same six-month period of the
previous year.
They shall apply to all customs debts incurred in the course of a
six-month period.
The rate applied shall be that for the Member State where the
inward processingoperations, or the first such operation, took
place or should have taken place.
Rates shall be published in the L series of the Official Journal of
the European Communities at least one month before they
become applicable.
(b)"M8Interest shall be applied per month for the period running
from the first dayof the month followingthe month in whichthe
import goods in respect of which the procedure is discharged
were first entered for the procedure to the last day of the month
in which the customs debt is incurred. Where release for free
circulation is requested under Article 128 (4) of the Code the
period to be taken into account shall be that runningfrom the
first day of the month followingthe month in which the relevant
duties were repaid or remitted to the last day of the month in
which the customs debt was incurred. 3
In order to simplify determination of the period to be taken into
account for theapplication ofcompensatoryinterest, particularly
in the case of operations in which the number of import goods
and/or compensatingproducts makes it economically imprac-
ticabletoapplythenormalprovisions,thecustomsauthorities,at
the request of the person concerned, may allow the period for
application of interest to be based on turnover periods of stocks
of goods used to obtain the compensating products.
The stock turnover period should be taken to mean the average
time from the moment the goods to be used for obtaining the
compensatingproducts enter the factory until the moment they
leave the factory. This period shall be determined from the ratio
at cost price of thevalue of the average stock of goodsnecessary
for obtainingthe compensatingproducts to the annual turnover.
The figure obtained, multiplied by 12 and rounded up to the next
whole number, shall constitute the number of months on which
compensatory interest shall be applicable.
The simplification mentioned above, which shall be accorded by
the customs authorities only on condition that the stock turnover
period can be verified, may also be based, where applicable, on
the length of time for which the compensating products in
question are warehoused.
The period to take into account for the application of
compensatory interest shall not be less than one month.
(c) The amount of interest shall be calculated on the basis of the
import duties, the interest rate referred to in (a) above and the
period referred to in (b) above.
Article 590
1. In specific cases, particularly in the case of processingoperations
involvingtwo or more Member States, simplified methods may be used
at the request of the persons concerned for the calculation and
accountingof compensatory interest.!B
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 202
2. When the Member States concerned have satisfied themselves that
the proposed procedures can be implemented, they shall communicate
them to the Commission and the Commission shall inform the other
Member States. The procedures communicated to the Commission may
be applied unlessthe Commission notifies the Member States concerned,
within two months of the date of receipt of the draft, of any objections to
such application.
Article 591
1. The proportion of import goods incorporated in compensating
products shall be calculated when necessary in order to determine the
import duties to be charged. Such calculation shall not be effected when,
inter alia , the amount of the debt is determined solely on the basis of
Article 122 of the Code.
2. The calculations shall be effected in accordance with the methods
referred to in Articles 592, 593 and 594 or by any other method giving
the same results on the basis of the examples set out in Annex 80.
Article 592
The quantitative scale method (compensatingproducts) shall be used
where one kind of compensatingproduct only is derived from the inward
processingoperations. In that case the quantity of import g oods
correspondingto the quantity of compensatingproducts in respect of
which a customs debt is incurred shall be calculated by applyingto the
total quantityof the saidgoodsacoefficient corresponding to the ratio of
thequantityofcompensatingproductsinrespectofwhichacustomsdebt
is incurred to the total quantity of compensatingproducts.
Article 593
1. The quantitative scale method (import goods) shall be applied where
all elements of the import goods are found in each compensating
product.
Indecidingwhetherthismethodshallapply,lossesshallnotbetakeninto
account.
The quantity of import goods used in the manufacture of each
compensatingproduct shall be determined by successively applyingto
the total quantityof importgoodsacoefficient correspondingtotheratio
of the quantity of the said goods found in each type of compensating
product to the total quantity of the goods found in the compensating
products as a whole.
The quantity of import goods corresponding to the quantity of
compensatingproducts in respect of which a customs debt is incurred
shall be determined by applyingthe coefficient arrived at by the method
indicated in Article 592 to the quantity of import goods used in the
manufacture of the said product calculated in accordance with the third
subparagraph.
2. By way of derogation from paragraph 1, the quantitative scale
method (import goods) shall also apply to operations in which durum
wheat is processed to obtain ‘couscous’ meal, groats and other meal.
Article 594
1. Where Articles 592 and 593 do not apply, the value scale method
shall be applied in all cases. However, with the agreement of the holder
of the authorization and for the purposes of simplification, the customs
authorities may apply the quantitative scale method (import goods)
instead of the value scale method where either method would give
similar results.!B
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 203
2. In order to determine the quantity of import goods used in the
manufacture of each type of compensatingproduct, successive coef-
ficients correspondingto the ratio of the value of each compensating
product to the total value of those products, calculated in accordance
with paragraph 3, shall be applied to the total quantity of import goods.
3. Pursuant to Article 36 (1) of the Code, the value of each of the
different compensatingproducts to be used for applyingthe value scale
shall be:
— the recent sellingprice in the Community of identical or similar
products, provided that this has not been influenced by the
relationship between buyer and seller, or, where this is not known,
— the recent ex-works price in the Community, provided that this has
not been influenced by the relationship between buyer and seller.
Where the value cannot be ascertained under the first subparagraph it
shall be determined by the supervisingcustoms office usingany
reasonable method.
4. The quantity of import goods corresponding to the quantity of
compensatingproducts in respect of which a customs debt is incurred
shall be calculated by applyingthe coefficient arrived at by the method
indicated in Article 592 to the quantity of import goods used in the
manufacture of the products in question, calculated in accordance with
paragraph 2.
(d)Bill of discharge
Article 595
1. Without prejudice to Article 596 (3), the holder of the authorization
shall supply the supervisingoffice with a bill of discharg e.
2. The bill of discharge shall contain inter alia the following
particulars:
(a) reference particulars of the authorization;
(b) the quantity of each type of import goods and reference particulars
of the declarations enteringthem for the procedure;
(c) the combined nomenclature code of the import goods;
(d) the customs value of the import goods and the rate of import duties
to which they are liable;
(e) the rate of yield established;
(f) the nature and quantity of the compensatingproducts and the
customs-approved treatment or use to which they are assigned,
together with reference particulars of the declarations assigning the
said products to a customs-approved treatment or use;
(g) the value of the compensating products if the value scale method is
used for the purposes of discharge;
(h) the amount of import duties to be paid on the quantity of import
goods considered to be released for free circulation under Article
580 (3);
(i) the import goods entered for the procedure under the triangular
traffic system.
3. Where simplified procedures are used for entry for the procedure or
discharge of the procedure, the declarations and documents in question
shall be those provided for in Article 76 (3) of the Code. The bill of
discharge shall also show the quantity of goods considered to be released
for free circulation pursuant to Article 580.!B1993R2454 — EN — 01.07.2000 — 003.001 — 204
Article 596
1. Thebillofdischargeshallbesuppliedwithin30daysoftheexpiryof
the time limit for re-exportation, calculated, where appropriate, in
accordance with Article 565. Where monthly or quarterly aggregation is
used, a bill of discharge shall be presented for each month or quarter.
2. Withoutprejudicetoparagraph3andArticle 597(4),wheretheprior
exportation system is used the bill of discharge shall be supplied within
30 days of the expiry of the period fixed in accordance with Article 561.
3. The supervisingoffice may itself make out the bill of discharg e
subject to the same time limits referred to in paragraphs 1 and 2. This
fact shall be indicated in the authorization
Article 597
1. Import duties on import goods, whether in the form of compensating
products or of goods in the unaltered state considered to have been
released for free circulation in accordance with Article 580 (3), shall be
paid at the latest on presentation of the bill of discharge, which may be
based on a summary declaration.
2. Where identification of other items of charge relating to the import
goodsisnecessaryinorder todetermine the amount of importduties, the
bill of discharge shall in addition show such items and, where
appropriate, the proportion of the import goods incorporated in the
compensatingproducts, established in accordance with Articles 592 to
594.
3. The holder of the authorization shall make available to the
supervisingoffice any document relatingto g oods considered to have
been released for free circulation in accordance with Article 580 (3)
whose production is necessary for the correct application of the
provisions governing the release of goods for free circulation.
4. The supervisingoffice may ag ree that:
(a) thebillofdischargereferredtoinArticle 595(1)shouldbemade out
by computer or in any other form that the said office shall stipulate;
(b) the bill of discharge should be made out on the declaration entering
the goods for the procedure.
Article 598
The supervisingoffice shall annotate the bill of discharg e on the basis of
the verification which has been carried out, informingthe holder of the
authorization ifnecessaryofthe result ofthat verification, and shall keep
the bill of discharge and related documents for at least three calendar
years from the end of the year in which the bill was drawn up. However,
the said customs office may decide that documents relatingto the bill of
discharge shall be kept by the holder of the authorization. Inthat case the
said documents shall be kept for the same period.
Article 599
1. Where importgoodshavebeenentered for theprocedure byvirtueof
a single authorization but under several declarations, the compensating
products or goods in the unaltered state assigned to a customs-approved
treatment or use shall be considered to have been obtained from the
import goods entered for the procedure under the earliest of the
declarations.
2. Where the holder of the authorization can show the specific import
goods from which the compensating products or goods in the unaltered
state referred to in paragraph 1 were obtained, paragraph 1 shall not
apply.!B1993R2454 — EN — 01.07.2000 — 003.001 — 205
Subsection 3
Triangulartraffic
Article 600
The customs authorities referred to in Article 556 may allow triangular
traffic only as part of the prior exportation system.
Article 601
1. For triangular traffic the information sheet referred to as
‘information sheet INF 5’shall be used.
2. Information sheet INF 5 shall be made out on a form corresponding
to the model and indications in Annex 81, in one original and three
copies which must be presented together at the customs office where the
export formalities are carried out.
Information sheet INF 5 shall be made out in respect of the quantity of
import goods corresponding to the quantity of compensating products
exported. Where it is planned to import the goods in successive
consignments, more than one INF 5 sheet may be made out.
2a. In duly substantiated exceptional cases, an Information Sheet INF 5
may also be presented for endorsement after the anticipated exportation
of the compensatingproducts. Such endorsement is possible only if all
the necessary provisions have been taken at the time of the anticipated
exportation of the compensatingproducts to ensure the correct
functioningof the system
3. In the event of theft, loss or destruction of information sheet INF 5,
theimportermayaskthecustomsofficewhichendorseditforaduplicate
to be issued. The said office shall comply with this request provided it
can be shown that the import goods in respect of which the duplicate is
requested have not been entered for the procedure.
The original and copies of the information sheet INF 5 so issued shall
bear one of the followingindications:
— DUPLICADO
— DUPLIKAT— DUPLIKAT
—ΑΝΤΙΓΡΑΦ4Omikron
— DUPLICATE— DUPLICATA— DUPLICATO
— DUPLICAAT
— SEGUNDAVIA
— KAKSOISKAPPALE — DUPLIKAT
— DUPLIKAT.
4. Simplified procedures may be established for specific triangular
trade flows at the request of firms with a sufficiently large number of
anticipated export operations.
This procedure shall be requested, by the holder of the authorization,
from the customs authorities of the Member State in which the
authorization was issued.!B
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!M11993R2454 — EN — 01.07.2000 — 003.001 — 206
This derogation shall provide for the aggregation of anticipated exports
of compensatingproducts over a g iven period, with a view to the issuing
of an Information Sheet INF 5 coveringthe total quantity of the exports
over the said period.
5. The request shall be accompanied by any supportingdocuments or
evidence necessary for its appraisal. Such documents or evidence shall
inter alia show the frequency of the exports, give an outline of the
procedures envisaged and include particulars showing that it will be
possible to verify whether the conditions for equivalent goods are
satisfied.
6. Where morethan oneMember State isinvolvedintheaggregation of
prior exports, the procedure provided for in Article 556(2) shall apply
mutatis mutandis .
Article 602
1. When the export declaration in respect of the compensatingproducts
ispresentedatthecustomsofficewheretheexportformalities arecarried
out, an INF 5 sheet made out in accordance with Article 601 (2) shall be
presented.
2. Where the compensatingproducts leave the customs territory of the
Community via the customs office where the export declaration is
accepted, the said office shall endorse boxes 9 and 10 of the INF 5 sheet,
retain copy No 1 and return the original and the other copies to the
declarant.
Where that customs office is not the supervisingcustoms office, it shall
endorse copy 1 and send it to the supervisingoffice.
3. Where the compensatingproducts leave the customs territory of the
Community via a customs office other than the customs office where the
export declaration is accepted, they shall be carried from the customs
territory of the Community under the external Community transit
procedure.
The boxreservedfor thedescriptionofthegoodsonthetransitdocument
shall contain one of the indications referred to in Article 610 (1) plus the
letters EX-IM.
In cases provided for by this paragraph the customs office where the
export declaration is accepted shall complete box 9, enteringparticulars
of the T1 document and the symbol T1. The customs office of exit shall
complete box 10, send copy 1 to the supervisingoffice and return the
original and the other copies to the declarant.
4. The compensatingproducts referred to in parag raph 3 may not be
assigned to any treatment or use other than direct export to a third
country.
Article 603
1. The import goods may be entered for the procedure at a customs
office of entry other than that originally specified, where the change is
allowedbythesupervisingcustomsofficeorbythecustomsofficewhere
the entry formalities are actually carried out, which in that event shall
notify the change to the supervising customs office.
2. For operations carried out under Article 552 (1) (a) (vi), the name of
the importer authorized to enter the import goods,to begivenin box2 of
information sheet INF 5, may be filled in after the INF 5 sheet has been
presented to the customs office where the export declaration is lodged.
The information shall be given on the original and copies 2 and 3 of the
INF 5 sheet before the declaration enteringthe import g oods for the
procedure is lodged.!M1
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!M41993R2454 — EN — 01.07.2000 — 003.001 — 207
Article 604
1. The declaration enteringimport g oods for the procedure must be
accompanied by the original and copy 2 and 3 of information sheet INF
5.
2. The customs office where the declaration of entry is presented shall
note on the original and copies 2 and 3 of information sheet INF 5 the
quantity of import goods entered for the procedure and the date of
acceptance of the declaration. It shall send copy 3 to the supervising
office without delay, returningthe orig inal to the declarant and retaining
copy 2.
3. On receipt of copy 3 the supervisingoffice shall notify the holder of
the authorization without delay of the quantity of import goods entered
for the procedure and the date of such entry.
Article 605
Where the office of entry for the procedure and the office where the
export formalities are carried out are in the same Member State, the
customs authorities may stipulate other procedures.
Subsection 4
Specificcommercialpolicymeasures
Article 606
Where the application for authorization relates to goods subject to the
commercial policy measures referred to in Article 607 (1) (a) it shall not
be necessary to present any licence, authorization or other similar
document at the time when the application is submitted.
Article 607
1. Where Community acts provide for specific commercial policy
measures on:
(a) release of goods for free circulation, the said measures shall not
apply on entry of the goods for the inward processing procedure nor
for such time as they remain under the procedure;
(b) goods brought into the customs territory of the Community, the said
measures shall apply when the import goods are entered for the
inward processingprocedure.
2. Non-Community goods, even where they are not liable to import
duties, may also be entered for the procedure usingthe suspension
system:
(a) with aview towaiver of commercial policy measures applyingto the
release of the goods for free circulation;
(b) with a view to waiver of commercial policy measures applyingto
export of the goods in the unaltered state or the compensating
products, without prejudice to commercial policy measures applying
to the export of products originating in the Community.
3. Where paragraph 1 (a) or paragraph 2 applies, it shall not be
necessary to present any licence, authorization or other related document
at the time of entry for the procedure.
Article 608
Subject to the applicable provisions, the re-export of non-Community
goods entered for the procedure shall not give rise to the application of
thecommercial policymeasureslaiddownforexportsofthegoodsinthe
unaltered state or compensatingproducts, without prejudice to commer-
cial policy measures applyingto the export of products orig inatingin the
Community.!B1993R2454 — EN — 01.07.2000 — 003.001 — 208
Article 609
1. The release for free circulation of import goods in the form either of
goods in the unaltered state or of compensating products other than
secondary compensatingproducts listed in Annex 79 shall be subject to
the application by the customs authorities of any commercial policy
measures in force for the import goods at the time when the declaration
for release for free circulation was accepted.
2. Where release for free circulation is requested in a Member State
other than the one in which the import goods were entered for the
procedure, it shall be subject to application of any commercial policy
measures in force in the Member State where the goods were entered for
the procedure at the time when the declaration for release for free
circulation is accepted.
Subsection 5
Administrativecooperation
Article 610
1. Where the compensatingproducts or g oods in the unaltered state are
placed in a free zone or free warehouse or entered for one of the
suspensive procedures, enablingthe inward processingprocedure to be
discharged, the box reserved for the description of goods on the
document used for the said customs-approved treatment or use or, where
simplified procedures are used, on the commercial document or records
used, shall, in addition to the information laid down for the procedure in
question, contain one of the followingindications:
— Mercancías PA/S— A.F./S varer
— A.V./S-Waren
—Εµπ4omikronρεύµατα ΕΤ/Α
— I.P./S. goods— Marchandises PA/S— Merci PA/S
— AV/S-goederen
— Mercadorias AA/S
— SJ/Y-tavaroita — AF/S-varor
— AF/S-varor.2. Where import goods entered for the procedure using the suspension
system 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 compensatingproducts, are placed
under a customs procedure or in a free zone or free warehouse, the
indication referred to in paragraph 1 shall be supplemented by one of the
following:
— Política comercial
— Handelspolitik— Handelspolitik—Εµπ4omikronρική π4omikronλιτική
— Commercial policy
— Politique commerciale
— Politica commerciale— Handelspolitiek!B
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 209
— Política comercial
— Kauppapolitiikka — Handelspolitik
— Handelspolitik.3. The office of discharge shall satisfy itself that the indications
referred to in paragraph 1 and paragraph 2 have been entered as
appropriate on any documents issued to replace or discharge the
documents referred to in those paragraphs.
Article 611
1. The information sheet referred to as the INF 1 sheet shall comprise
an original and two copies made out on a form conforming to the
specimen and provisions in Annex 82.
2. The INF 1 sheet referred to in paragraph 1 shall be used for:(a) fixingthe amount of the security referred to in Article 88 of the
Code;
(b) the release for free circulation of compensatingproducts or g oods in
the unaltered state at a customs office other than an office of
discharge.
Article 612
Where the INF 1 sheet is used for the purposes of Article 611 (2) (a), an
appropriate indication must be entered in box 2.
Article 613
1. UnderArticle 611(2)(b),where therelease forfree circulation ofall
or part of the compensatingproducts or g oods in the unaltered state is
requested, the customs authorities responsible for acceptingthe
declaration, usingthe INF 1 sheet endorsed by them, shall ask the
supervisingcustoms office to indicate:
— in box 9 (a), the amount of import duties to be levied under Article
121 or 128 (4) of the Code,
— in box 9 (b), the amount of compensatory interest to be levied under
Article 589,
— the quantity, CN code and origin of the import goods used in the
manufacture of the compensatingproducts released for free
circulation.
The amount of import duties shall also reflect any difference between:
— the amount of import duties determined by the application of Article
121 of the Code or the amount of import duties repaid or remitted,
and
— the amount of import duties already recorded or to be repaid or
remitted.
2. Where the declaration for release for free circulation relates to
products or goods referred to in Article 610 (2) and the commercial
policy measures are to be applied in the Member State where use of the
procedure was authorized, the customs authorities responsible for
acceptingthe said declaration, usingthe INF 1 sheet endorsed by them,
shall ask the supervisingoffice to indicate whether the commercial
policy measures in force for goods entered for the inward processing
procedure have in fact been applied.
3. The original and one copy of the INF 1 sheet shall be sent to the
supervisingoffice and a copy shall be kept by the authorities which
endorsed the sheet.!B
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 210
4. Where the INF 1 sheet is used for the application of commercial
policy measures, the supervisingoffice receivingit shall notify the
holder of the authorization of the request.
5. hesupervisingofficetowhichtheINF1sheetissentshallsupplythe
information requested in boxes 8, 9 and 10 of the sheet, endorse it, retain
the copy and return the original. However, it shall not be obliged to
supply such information beyond the expiry of the period for which it is
required to keep records.
6. For the purpose of calculatingthe amount referred to in parag raph 1
and for that purpose only, the products to which the INF 1 sheet refers
shall be considered to have been released for free circulation on the date
on which box 2 was endorsed.
Article 614
Should release for free circulation be requested wherean INF1sheet has
been made out under Article 612, the same INF 1 sheet may be used,
provided it contains:
— inbox9(a) the amount of importdutiespayableonthe importgoods
pursuant to Article 121 (1) or 128 (4) of the Code, and
— in box 11, the date when the import goods concerned were first
entered for the procedure.
In the absence of such information, a new INF 1 sheet shall be endorsed
in accordance with Article 613.
Article 615
1. The holder of the authorization may ask for an INF 1 sheet to be
endorsed when the compensatingproducts or g oods are transferred to a
second holder or to the plant of a second approved operator.
2. In that case, the supervisingoffice shall provide the indications
referred to in Article 614.
Subsection 6
Transferofgoods
Article 616
1. Whenproductsorgoodsentered for the inward processing procedure
(suspension system) are to be moved within the customs territory of the
Community, the transportation of the products or goods concerned shall
be effected either in accordance with the provisions concerningexternal
transit or in accordance with the transfer procedures provided for in
paragraph 3 and in Articles 617 to 623.
2. The external transit document or the document treated as the
external transit document shall bear the indications referred to in Article
610.
3. If permission is given for the use of the transfer procedures, they
shall be set out in the authorization. They shall replace the movement
procedures of the external transit arrangements. In the case of a transfer
ofproductsorgoodsfromtheholderofoneauthorization totheholderof
a second authorization, both of these authorizations shall stipulate the
transfer procedures.
Permission for the use of the procedures in question may be given only if
the holder of the authorization keeps or has kept for him the inward
processingrecords referred to in Article 556 (3).!B
!M11993R2454 — EN — 01.07.2000 — 003.001 — 211
(a)Provisionsgoverningtransfersofgoodsorproductsusingasingle
authorization
Article 617
The customs authorities shall permit compensatingproducts or g oods in
the unaltered state to be transferred without customs formalities and
withouttermination of the inward processingprocedure fromthe plant of
one operator to the plant of another operator, with a view to further
processing, provided the transfer is entered in the inward processing
records.
Article 618
The holder of the authorization shall retain responsibility for transferred
goods or products.
(b)Provisionsgoverningtransfersof goodsorproducts from the
holderofanauthorizationto the holderofanother
Article 619
The customs authorities shall permit compensatingproducts or g oods in
the unaltered state to be transferred from the holder of one authorization
totheholderofanotherauthorization, providedthetransferisrecorded in
the inward processingrecords of the first holder in accordance with the
procedure described in Annex 83.
Article 620
1. Responsibility for transferred goods or products shall pass to the
holder of the second authorization at the time at which he takes delivery
of the said goods or products and enters them in his inward processing
records.
2. Such entry in the inward processingrecords shall have the effect of
placing the goods or products under the procedure again in the name of
the holder of the second authorization.
(c)General provisions
Article 621
1. Provided the proper conduct ofoperations isnot thereby affected,the
customs authorities, on other conditions they shall lay down, shall
permit:
(a) the carriage of import goods, without customs formalities, from the
office of entry for the procedure to the operator’s plant, and of
compensatingproducts or g oods in the unaltered state from the
operator’s plant to the office of discharge;
(b) advance authentication of the forms referred to in Annex 83 or
completion by the operator of the forms referred to in Annex 83,
which shall be stamped by him usinga special metal stamp approved
by the authority;
(c) completion of the formalities usinga computerized system, provided
the said system is such as to guarantee the proper implementation of
the provisions of this Chapter.
(d) simplification of the formalities laid down in Article 619, provided
that the system established guarantees communication of the
information in the same way as that set out in Annex 83, as well
as completion of the formalities usinga commercial or adminis-
trative document.!B
!M11993R2454 — EN — 01.07.2000 — 003.001 — 212
2. Where paragraph 1 (a) is applied, the supervising office must be
informed by the office of entry for the procedure that the import goods
have been entered for the procedure and by the office of discharge that
the compensatingproducts or g oods in the unaltered state have been
exported, by dispatchingextra copies of the declaration made to that
effect and the accompanyingdocuments.
Article 622
The holder of the authorization shall be responsible for providingthe
customs authorities with advance notification of the transfers to be
carried out in the form and manner which the said authorities shall
determine.
Article 623
1. Where the transfer procedures referred to in this subsection are
applied,the provisionsofArticle 580regarding goodsconsidered to have
been released for free circulation may be applied on presentation of the
bill of discharge, provided that other Community provisions concerning
release for free circulation do not prevent this.
2. The supervisingoffice shall inform the office or offices of entry for
the procedure of the discharges granted, giving reference particulars of
the declarations of entry for the procedure that it has accepted.
Section 6
Provisionsapplicabletothedrawbacksystem
Subsection 1
Releaseforfreecirculationunderthedrawbacksystem
Article 624
The procedures laid down for release for free circulation under the
drawback system shall apply to import goods irrespective of whether or
not the equivalent compensation system is used.
(a)Normalprocedure
Article 625
1. Except where Article 568 applies, the declaration for release for free
circulation under the drawback system shall be lodged at one of the
offices of entry for the procedure specified in the authorization.
2. Where Article 568 applies, the declaration referred to in paragraph 1
shall be lodged at one of the duly empowered customs offices.
Article 626
1. The declaration referred to in Article 625 shall be made in
accordance with Articles 198 to 252.
2. Article 575 (2) and (3) shall apply.
(b)Simplified procedures
Article 627
1. The simplified procedures provided for in Article 76 of the Code for
release for free circulation under the drawback system shall apply in
accordance with Articles 275 and 276.
2. Article 576 (2) shall apply.!B
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3. The supplementary declaration referred to in Article 76 (2) of the
Code shall be supplied within the time limit laid down, and in any case
no later than the time when the repayment claim is lodged.
Subsection 2
Repaymentorremissionofduties
Article 628
The cases referred to in Article 577 (2) shall be treated as equivalent to
the export of compensatingproducts from the Community.
Article 629
The declaration or application to assign compensating products or, if
need be, goods in the unaltered state to one of the customs-approved
treatments or uses referred to in Article 128 of the Code shall contain all
the particulars necessary to support a repayment claim.
Article 630
Without prejudice to the use of the simplified procedures, any
compensatingproducts and, if need be, g oods in the unaltered state
which are to be assigned to one of the customs-approved treatments or
usesreferredtoinArticle 128oftheCodeshallbepresented totheoffice
of discharge and undergo the customs formalities specified for the
treatment or use in question in accordance with the general provisions
applicable.
Article 631
1. Except where Article 568 applies, the declaration assigning the
compensatingproducts and, if need be, g oods in the unaltered state to
one ofthe customs-approvedtreatments or usesreferred toin Article 128
of the Codeshall be lodged at one ofthe offices of dischargespecified in
the authorization.
2. Where Article 568 applies, the declaration referred to in paragraph 1
shall be lodged at the office which issued the authorization.
3. However, the supervisingoffice may allow the declaration referred
to in paragraph 1 to be presented to a customs office other than those
referred to in paragraphs 1 and 2.
Article 632
1. The declaration referred to in Article 631 shall be made in
accordance with the provisions laid down for the customs-approved
treatment or use concerned.
2. Article 583 (2) and (3) shall apply.
Article 633
The simplified procedures provided for in Article 76 of the Code for
discharge of the procedure shall apply in accordance with Article 278.!B
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Article 634
1. The proportion of import goods incorporated in compensating
products shall be calculated when necessary in order to determine the
import duties to be repaid or remitted. Such calculation shall not be
effected when all the compensatingproducts are assig ned to one of the
treatments or uses referred to in Article 128 of the Code.
2. The calculation shall be effected in accordance with the methods
referred to in Articles 635, 636 and 637 or by any other method giving
the same results on the basis of the examples set out in Annex 80.
Article 635
The quantitative scale method (compensatingproducts) shall be used
where one kind of compensatingproduct only is obtained from the
inward processingoperations. In that case the quantity of import g oods
correspondingto the quantity of compensatingproducts for which
repayment or remission may be claimed shall be calculated by applying
to the whole amount of the said goods a coefficient corresponding to the
ratio of the quantity of compensatingproducts for which repayment or
remission maybeclaimed tothetotal quantityofcompensatingproducts.
Article 636
The quantitative scale method (import goods) shall be applied where all
elements of the goods released for free circulation are found in each
compensatingproduct.
Indecidingwhetherthismethodshallapply,lossesshallnotbetakeninto
account.
The quantity of import goods under the drawback system used in the
manufacture of each compensatingproduct shall be determined by
successively applyingto the total quantity of import g oods a coefficient
correspondingto the ratio of the quantity of the said g oods found in each
type of compensatingproduct to the total quantity of the g oods found in
the compensatingproducts as a whole.
The quantity of import goods under the drawback system corresponding
to the quantity of compensatingproducts for which repayment or
remission may be claimed shall be determined by applyingthe
coefficient arrived at by the method indicated in Article 635 to the
quantity of import goods used in the manufacture of the said product
calculated in accordance with the third subparagraph.
Article 637
1. Where Articles 635 and 636 cannot be applied, the value scale
method shall be used. However, with the agreement of the holder of the
authorization and for the purposes of simplification, the customs
authorities may apply the quantitative scale method (import goods)
instead of the value scale method where either method would give
similar results.
2. In order to determine the quantity of import goods used in the
manufacture of each type of compensatingproduct, successive coef-
ficients correspondingto the ratio between the comparable value of each
compensatingproduct, calculated in accordance with parag raph 3, shall
be applied to the total quantity of import goods.
3. Article 594 (3) shall apply.!B
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4. The quantity of import goods corresponding to the quantity of
compensatingproducts for which repayment or remission may be
claimed shall be calculated by applyingthe coefficient arrived at by the
method indicated in Article 635 to the quantity of import goods used in
the manufacture of the products in question, calculated in accordance
with paragraph 2.
Article 638
1. The repayment or remission of import duties shall be subject to the
lodging by the holder of the authorization of a claim, hereinafter referred
to as the ‘repayment claim/IP’, with the supervisingoffice. The claim
shall be submitted in duplicate.
2. Subject to paragraph 4, where an authorization was issued under
Article 556 (2), the repayment claim/IP may be submitted only to the
supervisingoffice in the Member State which issued the authorization.
3. Where Article 557 is applied, repayment may be claimed only by a
single holder.
4. In specific cases, followinga written request from the persons
concerned, where two or more Member States involved in processing
operations are prepared to allow repayment claims/IP to be submitted to
the customsauthorities ofaMember State other than the onespecified in
paragraph 2, they shall first communicate the requests to the
Commission, together with a draft of the procedures planned to ensure
that the claim referred to in Article 640 is correctly made out. The
Commission shall inform the other Member States accordingly. The
procedures communicated by the Commission may be applied unless the
Commission notifies the Member States concerned, within two months
of the date of receipt of the draft, of any objections to such application.
Article 639
1. The period referred to in Article 128 (3) of the Code within which
the repayment claim/IP shall be lodged shall be a maximum of six
months from the date on which the compensatingproductswere assig ned
one ofthe customs-approvedtreatments or usesreferred toin Article 128
(1) of the Code.
2. Wherespecial circumstances sowarrant,thecustomsauthorities may
extend the period referred to in paragraph 1 even after it has expired.
Article 640
1. The repayment claim/IP shall contain inter alia the following
particulars:
(a) reference particulars of the authorization;
(b) the quantity of each type of import goods in respect of which
repayment or remission is claimed;
(c) the CN code of the import goods;
(d) the customs value of the import goods and the rate of import duties
to which they are liable as ascertained by the customs authorities on
the date of acceptance of the declaration for release for free
circulation under the drawback system;
(e) the date of release for free circulation of the import goods under the
drawback system;
(f) reference to the declarations under which the import goods were
released for free circulation under the drawback system;
(g) the type and quantity of the compensating products and the
customs-approved treatment or use towhich they are to be assigned;
(h) the value of the compensatingproducts if the value scale method is
used for the purpose of discharge;!B1993R2454 — EN — 01.07.2000 — 003.001 — 216
(i) the rate of yield fixed;
(j) reference to the declarations under which the compensatingproducts
or,ifneed be,goodsintheunaltered statewereentered forone ofthe
customs-approvedtreatments or usesreferred to in Article 128of the
Code;
(k) the amount of import duties to be repaid or remitted and any
compensatory interest collected, takinginto account inter alia the
import duties on other compensatingproducts.
2. Where the simplified procedures relatingto the formalities for
release forfree circulation under the drawbacksystem and toexporthave
been applied, the declarations referred to in points (f) and (j) of
paragraph 1 or the documents shall be those referred to in Article 76 (2)
of the code.
Article 641
1. Where thesupervisingoffice decidesthat thedeclarations referredto
in Article 640 (1) (f) and (j) and such other documents as the said office
shall stipulate should be kept by the holder of the authorization, the said
declarations and documents shall be made available to that office.
2. However, where Article 646 applies, the claim shall be accompanied
by the originals of the INF 7 sheets, duly endorsed.
Article 642
1. The supervisingoffice may allow claims to omit some of the
particulars referred to in Article 640 (1) where these do not affect
calculation of the amount to be repaid or remitted.
2. Thesupervisingofficemayallowtherepaymentclaim /IPreferredto
in Article 640 (1) to be made out by computer or in such other form as
the said office shall stipulate.
Article 643
The supervisingoffice shall annotate the repayment claim /IP on the
basis of the verification carried out and shall inform the holder of the
authorization of the result of that verification; it shall keep the claim and
related documents for at least three calendar years from the end of the
year in which it takes a decision on the claim.
However, the supervisingoffice may decide that documents relatingto
the claim should be kept by the holder of the authorization. In that case,
the said documents shall be kept for the same period.
Subsection 3
Administrativecooperation
Article 644
1. Where compensatingproductsunder thedrawback systemareplaced
under one of the customs-approved treatments or uses referred to in the
second indent of Article 128 (1) of the Code, thus allowingrepayment,
the box reserved for the description of the goods on the document used
for the procedure or in the free zone or free warehouse shall contain one
of the followingindications:
— Mercancías PA/R
—"C2A.F./T-varer 3
— A.V./R.-Waren!B
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—Εµπ4omikronρεύµατα ΕΤ /Ε
— I.P./D. goods— Marchandises PA/R
— Merci PA/R
— AV/T-goederen— Mercadorias AA/D
— SJ/T-tavaroita — AF/R-varor
— AF/R-varor.
2. The office of discharge shall satisfy itself that the indications
referred to in paragraph 1 are entered on any document issued to replace
or discharge the documents referred to in that paragraph.
Article 645
Where the compensatingproducts obtained from inward processing
operations under the drawback system are consigned to another customs
office under the external Community transit procedure, which may
constitute justification for a request for repayment, and are the subject of
a new inward processingapplication, the duly empowered customs
authorities responsible for issuingthe new authorization shall use the
Information Sheet INF 1 referred to in Article 611 to determine the
amount of any import duties to be levied or the amount of the customs
debt liable to be incurred.
Article 646
1. The information sheet known as the INF 7 sheet shall comprise an
original and one copy on a form conforming to the specimen and
provisions in Annex 84.
2. The Information Sheet INF7 referred to in paragraph 1 shall be used
where the compensatingproducts obtained from inward processing
operations under the drawback system are transferred, without a
repayment claim being lodged, to an office of discharge not mentioned
inthe authorization andareassignedthere, either inthe unaltered state or
after further duly authorized processing, to one of the customs-approved
treatments or uses permittingrepayment or remission, in accordance
with Article 128 (1) of the code. The customs office where the products
or goods were assigned such treatment or use shall where necessary, at
the request of the person concerned, issue the Information Sheet INF 7.
Article 647
1. The Information Sheet INF 7 shall be presented by the person
concerned at the same time as the customs declaration used to assign the
customs-approved treatment or use applied for.
2. The office where the declaration referred to in paragraph 1 was
presented shall endorse the information sheet INF 7, return the original
and one copy to the holder and retain the other copy.!B
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Section 7
Exchangeof informationwiththeCommission
Article 648
1. The Member States shall communicate to the Commission:
(a) in respect of each authorization where the value of the import
goods per operator and per calendar year exceeds the limits set in
Article 552 (1) (a) (v), the particulars indicated in Annex 85; such
particulars need not be communicated where the inward processing
authorization has been issued on the basis of one of the economic
conditions referred to by the followingcodes: 6106, 6107, 6201,
6202, 6203, 6301, 6302, 6303, 7004, 7005 and 7006.
Such particulars must also be communicated where the economic
conditions have been re-examined for an authorization of unlimited
validity, or when changes are made to previously reported
information concerningauthorizations already issued.
However, in respect of the products referred to in Article 560 (2) and
(3), the particulars must be supplied for every authorization granted,
irrespective of the value of the products or the code used to identify
the economic conditions;
(b) in respect of each application for an authorization rejected because
the economic conditions are not considered to be fulfilled, the
particulars indicated in Annex 86;
(c) particulars of cases in which the standard rates of yield referred to in
Article 567 have not been applied because although the inward
processingoperations concern the import g oods listed in Column 1
of Annex 77 the compensatingproducts obtained are not those
referred to in Columns 3 or 4 at the same stage of manufacture.
(d) particulars of cases in which point (f) of Article 577 is applied,
describingthe special circumstances preventingnormal discharg e
and the conditions imposed on the products concerned.
2. The particulars referred to in paragraph 1 (a) and (b) shall be
communicated duringthe month followingthat in which the auth-
orization was issued or the application was rejected, as the case may be.
They shall be circulated by the Commission to the other Member States
and shall be examined by the Committee in cases where this is judged
necessary.
Article 649
1. The Member States shall communicate to the Commission:
(a) the list of customs authorities towhich applications for authorization
are to be presented, except under Article 568;
(b) the list ofcustomsoffices empowered toaccept declarations entering
goods for the procedure under the suspension system or declarations
for release for free circulation under the drawback system, pursuant
to Article 568.
2. The information referred to in paragraph 1 shall be communicated
two months before the entry into application of this Regulation, and
subsequently duringthe month followingthat in which a Member State
changes the jurisdiction of customs offices.
3. For the benefit of traders the Commission will publish the
information in the C Series of the Official Journal of the European
Communities .!B
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 219
CHAPTER 4
Processingundercustoms control
Section 1
Generalprovisions
Article 650
Pursuant to Article 131 of the Code, the procedure for processingunder
customs control may be used for goods in column 1 of the list in Annex
87 which are to undergo the processing referred to in column II.
Subsection 1
Authorization—normalprocedure
Article 651
1. The application shall be made in conformity with Article 497 and in
accordance with the specimen in Annex 67/C, and presented by the
person towhom the authorization may be granted under Articles 86, 132
and 133 of the Code.
2. (a) The application shall be presented to the customs authorities
designated by the Member State where the processing operation
is to be carried out.
(b) Where it is expected that processingoperations will be carried
out by or on behalf of the applicant in different Member States,
application for a single authorization may be made.
In that case, the application, which shall include particulars of
the sequence of operations and the exact places where they will
be carried out, shall be lodged with the customs authorities of
the Member State where the first such operation will be carried
out.
Article 652
1. Without prejudice toArticle 656,the authorizationshall be issuedby
the authorities to which the application was presented under Article 651
(2) and shall be made out in conformity with Article 500 and in
accordance with the specimen in Annex 68/C.
2. Where Article 651 (2) (b) applies, the authorization may not be
issued without the agreement of the customs authorities designated by
the Member States in which the places indicated in the application are
located. The followingprocedure shall apply:
(a) the customs authorities to which the application was presented, after
satisfyingthemselves that the economic conditions can be con-
sidered fulfilled in respect of the planned operation, shall
communicate the application and the draft authorization to the
customs authorities of the other Member States concerned; the said
draft shall include, atleast, the rate ofyield,the approvedmethodsof
identification, the customs offices referred to at point 9 of the
specimen authorization in Annex 68/C, any simplified procedures
used for entry for the procedure, transfer or discharge and the rules
to be observed inter alia as regards notification to the supervising
office;
(b) the customs authorities havingreceived notification shall transmit
any objections as soon as possible, and in any case within two
months of the date of communication of the application and draft
authorization;
(c) the customs authorities referred to in subparagraph (a), after taking
the necessary steps to ensure payment of the customs debt which
may be incurred in respect of the import goods, may issue the
authorization if it has received no information concerningthe!B1993R2454 — EN — 01.07.2000 — 003.001 — 220
existence of objections to the draft authorization within the period
referred to in subparagraph (b);
(d) the Member State issuingthe authorization shall send a copy thereof
to all the Member States referred to above.
Authorizations issued in this way shall be valid only in the Member
States referred to above.
TheMemberStatesshallcommunicate totheCommissionthenamesand
addressesof the customs authorities designated to receive the application
and the draft authorization mentioned in subparagraph (a). The
Commission shall inform the other Member States accordingly.
3. To ensure correct application of the provisions governing the
procedure, the customs authorities may require the holder of the
authorization, in order to facilitate checks, to keep or have kept for him
stock records which indicate the quantities of import goods entered for
the procedure and of processed products obtained, and all particulars
neededfor themonitoringoftheoperations andthecorrect calculation of
any import duties which may be payable.
The ‘records of processingunder customs control’ shall be made
available to the supervisingoffice to enable it to carry out any checks
necessary for the proper implementation of the procedure.
Where the records kept by the applicant for commercial purposes allow
supervision of the procedure they shall be recognized by the customs
authorities as valid ‘records of processingunder customs control’.
Article 653
The periodofvalidityoftheauthorization shall besetcasebycasebythe
customs authorities, havingreg ard to the specific requirements of the
applicant.
Where the period exceeds two years, the conditions on which the
authorization was issued shall be reviewed periodically at intervals laid
down in the authorization.
Article 654
1. When issuingthe authorization the customs authorities shall specify
the period within which the processed products must be assigned to a
customs-approved treatment or use in accordance with Article 134 of the
Code, takinginto account the time required to carry out the processing
operations and the time required to assign the processed products to a
customs-approved treatment or use.
2. Where the circumstances so warrant, the period specified in the
authorization may be extended even when that originally set has expired.
Article 655
1. The rate of yield, or method of determiningthe rate, referred to in
Article 134 of the Code shall as far as possible be set on the basis of
production data and shall be identifiable in the records of the holder of
the authorization.
2. The rate or method of determiningthe rate shall be set in accordance
with paragraph 1, subject to retrospective verification by the customs
authorities.
Subsection 2
Authorization-simplifiedprocedure
Article 656
1. This Article shall apply where processingoperations are to take
place in a single Member State.!B1993R2454 — EN — 01.07.2000 — 003.001 — 221
2. Where the simplified procedures for entry for the procedure referred
to in Article 76 of the Code are not applied, any customs office
empowered by the customs authorities to grant authorizations using the
simplified procedure, shall allow the lodging of the declaration entering
goods for the procedure to constitute an application for authorization. In
this case acceptance of such declaration shall constitute the auth-
orization, the said acceptance remainingin any event subject to the
conditions governing the granting of the authorization.
3. Declarations presented under paragraph 2 shall be accompanied by a
document made out by the declarant containingthe following
information, as necessary, unless such information can be entered in
box 44 of the form used for the declaration itself:
(a) where the personapplyingtousetheprocedure isnot the same asthe
declarant, the name or business name and address of the applicant;
(b) where the person carryingout the processingis not the same as the
applicant or the declarant, the name or business name and address of
that person;
(c) the nature of the processingoperation;
(d) the trade and/or technical description of the processed products to be
obtained;
(e) the rate of yield or, where appropriate, the method by which the rate
will be established;
(f) the time allowed for assigning the import goods to a customs-
approved treatment or use;
(g) the place where it is intended to carry out the processing operation.
Article 498 shall apply mutatis mutandis .
4. Article 502 shall apply mutatis mutandis .
Section 2
Entryofgoodsfortheprocedure
Article 657
1. Except where Article 656 is applied, the declaration enteringg oods
for processingundercustomscontrol shallbelodg edatoneoftheoffices
of entry for the procedure specified in the authorization.
2. Where Article 656isapplied,thedeclaration referredtoinparagraph
1 shall be lodged at a duly empowered customs office.
Article 658
1. The declaration referred to in Article 657 shall be made in
accordance with Articles 198 to 252.
2. Without prejudice to the application of Article 656, the description
of the goods given in the declaration referred to in paragraph 1 shall
correspond to the specifications in the authorization.
3. For the purposes of Article 62 (2) of the Code, the documents to
accompany the declaration shall be those provided for in Article 220.
Article 659
1. The simplified procedures provided for in Article 76 of the Code
shall apply in accordance with Articles 275 and 276.
2. The customs authorities shall withhold authorization to use the local
clearance procedure provided for in Article 276, from persons whose
stock records, as referred to in Article 652 (3), cannot be established.!B1993R2454 — EN — 01.07.2000 — 003.001 — 222
3. The supplementary declaration referred to in Article 76 (2) of the
Code shall be supplied within the stipulated period and in any case no
later than the time when the bill of discharge is lodged.
Section 3
Dischargeoftheprocedure
Article 660
1. Discharge of the procedure shall be based either on the quantity of
import goods corresponding, by application of the rate of yield, to the
processed products or on the quantity of goods in the unaltered state
which have been assigned to a customs-approved treatment or use.
2. Where necessary, pursuant to Article 135 of the Code, the rules in
Articles 591 to 594 concerningthe proportion of import g oods
incorporated in the products shall apply mutatis mutandis .
Article 661
1. Except where Article 656 is applied, the declaration discharging the
procedure for the processingof g oods under customs control shall be
lodged at one of the customs offices of discharge specified in the
authorization.
2. Where Article 656isapplied,thedeclaration referredtoinparagraph
1 shall be lodged with the customs office which issued the authorization.
3. However, the supervisingoffice may allow the declaration referred
to in paragraph 1 to be presented at a customs office other than the one
referred to in paragraphs 1 and 2.
Article 662
1. The declaration referred to in Article 661 shall be made in
accordance with the provisions laid down for the customs-approved
treatment or use concerned.
2. The description of the processed products or import goods in the
declaration referred to in paragraph 1 shall correspond to the
specifications in the authorization.
3. The provisions of Article 583 (3) shall apply.
Article 663
The simplified procedures provided for in Article 76 of the Code for
discharge of the procedure shall apply in accordance with Article 278
(1).
Article 664
1. The holder of the authorization shall supply the supervisingoffice
with a bill of discharge within thirty days of the expiry of the time limit
for discharge.
2. The bill of discharge shall contain inter alia the following
particulars:
(a) reference particulars of the authorization;
(b) the quantity by type of import goods and reference particulars of the
declarations enteringthem for the procedure;
(c) the CN code of the import goods;
(d) the customs value of the import goods;
(e) the rate of yield set;(f) the nature and quantity of the processed products and the
customs-approved treatment or use to which they are assigned,!B1993R2454 — EN — 01.07.2000 — 003.001 — 223
together with reference particulars of the declarations assigning the
said products to a customs-approved treatment or use;
(g) wherethefourthindentofArticle 666istobeapplied,theprocessing
costs;
(h) the CN code of the processed products.
3. Where a simplified procedure is used for entry for or discharge of
the procedure, the declarations and documents in question shall be those
provided for in Article 76 (3) of the Code.
Article 665
1. The supervisingoffice may ag ree that:
(a) thebillofdischargereferredtoinArticle 664(2)shouldbemade out
by computer or in any other form that the said office shall stipulate;
(b) the bill of discharge should be made out on the declaration entering
the goods for the procedure.
2. The provisions of Article 598 shall apply.
3. The supervisingoffice may itself make out the bill of discharg e
subject to the time limit laid down in Article 664 (1). This fact shall be
indicated in the authorization.
Article 666
Pursuant to Article 36 (1) of the Code, where the processed products are
released for free circulation their customs value shall be one of the
following, at the choice of the person concerned, such choice being
exercised on the date of acceptance of the declaration for release for free
circulation:
— the customs value, determined at or about the same time of identical
or similar goods produced in any third country,
— their sellingprice, provided this is not influenced by a relationship
between buyer and seller,
— the sellingprice in the Community of identical or similar g oods,
provided this is not influenced by a relationship between buyer and
seller,
— the customs value of the import goods plus the processing costs.
Article 667
Where commercial policy measures are in force for the import goods at
the time of acceptance of the declaration for release for free circulation,
such measures shall not apply to the processed products unless they are
also in force for products identical to the processed products.
Inthiscase,themeasuresshallbeapplied tothequantityof importgoods
actually used in the manufacture of the processed products released for
free circulation.
Section 4
Exchangeof informationwiththeCommission
Article 668
1. The Member States shall communicate to the Commission:
(a) in respect of each authorization where thevalue of the goods entered
for the procedure, per operator and per calendar year, exceeds
ECU 100 000, the particulars indicated in Annex 88;
(b) in respect of each application for an authorization rejected because
the economic conditions referred to in Article 133 (e) of the Code!B1993R2454 — EN — 01.07.2000 — 003.001 — 224
are not considered to be fulfilled, the particulars indicated in Annex
89.
2. The particulars referred to in paragraph 1 shall be communicated
duringthe month followingthat in which the authorization was issued or
the application was rejected, as the case may be. They shall be circulated
by the Commission to the other Member States and shall be examined by
the Committee in cases where this is judged necessary.
Article 669
1. The Member States shall communicate to the Commission:
(a) the list of customs authorities towhich applications for authorization
are to presented (SIC! to be presented), except under Article 656;
(b) the list ofcustomsoffices empowered toaccept declarations entering
goods for the procedure under Article 656.
2. The provisions of Article 649 (2) and (3) shall apply.
CHAPTER 5
Temporaryimportation procedure
Section 1
Generalprovisions
Article 670
For the purposes of this Chapter:
(a)office of entry means: the customs office via which goods
accompanied by an ATA carnet enter the customs territory of the
Community;
(b)office of exit means: the customs office via which goods accom-
panied by an ATA carnet leave the customs territory of the
Community;
(c)means of transport means: any means used for the transport of
persons or goods. The term covers spare parts and normal
accessories and equipment, includingthe g ear used to stow, secure
or protect goods which is imported with the means of transport;
(d)person established outside the customs territory of the Community
means: a natural person normally resident outside the customs
territoryofthecommunityoralegalpersonhavingaregisteredplace
of business outside that territory;
(e)commercial use means: the use of a means of transport for the
transportofpersonsfor remuneration or the industrial orcommercial
transport of goods, whether or not for remuneration;
(f)private use means: the use of a means of transport exclusively for
personal purposes by the person concerned, excludingcommercial
use;
(g)containermean s:anarticle oftransportequipment(lift-van,movable
tank, demountable body or other similar structure):
— fully or partially enclosed to constitute a compartment intended
for containingg oods,
— of a permanent character and accordingly strong enough to be
suitable for repeated use,
— specially designed to facilitate the carriage of goods, by one or
more modes of transport, without intermediate reloading,
— designed for ready handling, particularly when being transferred
from one mode of transport to another,!B1993R2454 — EN — 01.07.2000 — 003.001 — 225
— designed to be easy to fill and to empty, and having an internal
volume of one cubic metre or more.
Platform flats shall be treated as containers.The term container shall include the accessories and equipment of
the container, appropriate for the type concerned, provided they are
transported with the container. The term container shall not include
vehicles, accessories or spare parts of vehicles, packaging or pallets.
By way of derogation from the final indent, the term container shall
apply to containers used for air transport havingan internal volume
of less than one cubic metre;
(h)transport under customs seal means: the use of a container to
transport goods which are identified by the sealing of the container;
(i)demountable body means: a loadingcompartment which has no
independent means of movement and is specifically designed to be
transported on a road vehicle, the chassis of such vehicle and the
lower bodywork frame beingspecially desig ned for that purpose.
This definition also covers movable cases which form loading
compartments specifically designed for combined transport;
(j)partially enclosed containers means: equipment generally consisting
of a floor and a superstructure markingoff a loadingspace
equivalent to that of a closed container; the superstructure is
generally made up of metal members forming the frame of a
container; containers of this type may also comprise one or more
lateral or frontal walls; in some cases there is only a roof attached to
the floor by uprights; this type of container is used in particular for
the carriage of bulky goods (motor cars, for example);
(k)platform flats means: loadingplatforms without a superstructure, or
with partial superstructure only, of the same length and width as
containers and possessingtop and bottom corner fitting s located on
the side of the platform to enable the same anchoringand lifting
devices to be used as for containers;
(1)accessories and equipment of the container means: in particular the
followingdevices, even if they are removable:
(i) equipment for controlling , modifyingor maintainingthe
temperature inside the container;
(ii) small appliances, such as temperature or impact recorders,
designed to indicate or record variations in environmental
conditions and impact;
(iii)internal partitions, pallets, shelves, supports, hooks and similar
devices used for stowingg oods.
(m)palletmeans: a device on the deck of which a quantity of goods can
beassembled toformaunitload for the purposeoftransportingit,or
of handlingor stackingit with the assistance of mechanical
appliances. This device is made up of two decks separated by
bearers, or of a single deck supported by feet, or of a special deck
designed for air transport; its overall height is reduced to the
minimum compatible with handlingby means of fork lift trucks or
pallet trucks; it may or may not have a superstructure;
(n)operatorof a container or pallet means: the person who, whether or
not its owner, has effective control of its movements;
(o)userof the procedure fora containerorpallet means: the operator of
a container or pallet or his representative;
(p) internal traffic means: the carriage of persons or goods picked up or
loadedinthecustomsterritoryofthe Community forsettingdownor
unloadingat a place within that territory.!B1993R2454 — EN — 01.07.2000 — 003.001 — 226
Section 2
Temporaryimportationofgoodsotherthanmeansoftransport
Subsection 1
Temporaryimportationwithtotalrelief:scopeandconditions
(a)Professional equipment
Article 671
1. The temporary importation procedure with total relief from import
duties shall be granted for professional equipment.
2. Professional equipment means:
(a) equipment for the press or for sound or television broadcasting
which is necessary for representativesof the press or of broadcasting
or television organizations established outside the customs territory
of the Community and visitingthat territory for purposes of
reportingor in order to transmit or record material for specified
programmes;
(b) cinematographic equipment necessary for a person established
outside the customs territory of the Community and visitingthat
territory in order to make a specified film or films;
(c) any other equipment necessary for the exercise of the calling, trade
or profession of a person established outside the customs territory of
theCommunityandvisitingthatterritorytoperformaspecifiedtask.
It does not include equipment which is to be used for the industrial
manufacture or packaging of goods or (except in the case of hand
tools) for the exploitation of natural resources, for the construction,
repair or maintenance of buildings or for earth moving and like
projects;
(d) ancillary apparatus for the equipment mentioned in subparagraphs
(a), (b) and (c) of this paragraph, and accessories thereof.
Anillustrativelist ofgoodstobe considered asprofessionalequipment is
given in Annex 90.
3. The temporary importation procedure referred to in paragraph 1
shall be granted provided that the professional equipment is:
(a) owned by a person established outside the customs territory of the
Community;
(b) imported by a person established outside the said territory;
(c) used solely by or under the personal supervision of the person
visitingthe said territory.
However, the condition referred to in (c) shall not apply to cinemato-
graphic equipment imported for the production of films, television
programmes or audiovisual works, under a coproduction contract
concluded with a person established in the customs territory of the
Community.
In the case of joint radio or television programme productions,
professional equipment may be the subject of a hire contract or similar
arrangement towhich a person established in the customs territoryof the
Community is a party.
Article 672
Spare parts subsequently imported for the repair of professional
equipment which has been temporarily imported shall be entitled to
temporary importation facilities on the same conditions as the equipment
itself.!B1993R2454 — EN — 01.07.2000 — 003.001 — 227
(b)Goodsfordisplayoruseatexhibitions,fairs,meetingsorsimilar
events
Article 673
1. The temporary importation procedure with total relief from import
duties shall be granted for:
(a) goods intended for display or demonstration at an event;(b) goods intended for use in connection with the display of imported
products at an event, including:
— goods necessary for the purpose of demonstrating imported
machinery or apparatus to be displayed,
— construction and decoration material, includingelectrical
fittings, for the temporary stands of persons established outside
the Community,
— advertisingand demonstration material and other equipment
which is publicity material for the imported goods displayed,
such as sound and image recordings, films and transparencies,
together with apparatus necessary for their use;
(c) equipment, includinginterpretation equipment, sound and imag e
recordingapparatus and films of an educational, scientific or
cultural character, intended for use at international meetings,
conferences or congresses;
(d) live animals intended for exhibition at or participation in an event;(e) products obtained duringan event from g oods, machinery, apparatus
or animals imported temporarily.
2. Event means:(a) a trade, industrial, agricultural or craft exhibition, fair, or similar
show or display;
(b) an exhibition or meetingwhich is primarily org anized for a
charitable purpose;
(c) an exhibition or meetingwhich is primarily org anized to promote
any branch of learning, art, craft, sport or scientific, technical
educational, cultural, trade union or tourist activity, to promote
religious knowledge or worship or to promote friendship between
peoples;
(d) a meetingof representatives of international org anizations or
international groups of organizations;
(e) a representative meetingof an official or commemorative character,except exhibitions organized for private purposes in shops or business
premises with a view to sale of the imported goods.
(c)Teaching aidsand scientific equipment
Article 674
1. The temporary importation procedure with total relief from import
duties shall be granted for:
(a) pedagogic material and scientific equipment;(b) spare parts and accessories for such material or equipment;(c) tools especially designed for the maintenance, checking, calibration
or repair of such material or equipment.
2. ‘Pedagogic material’ means any material intended for the sole
purpose of teachingor vocational training , and in particular models,
instruments, apparatus and machines.!B
!M11993R2454 — EN — 01.07.2000 — 003.001 — 228
The list of goods to be considered as pedagogic materials is set out in
Annex91. An illustrative list of other goods imported in connection with
educational, scientific or cultural activities is given in Annex 91a.
3. ‘Scientific equipment’ means equipment intended for the sole
purpose of scientific research or teaching, and in particular models,
instruments, apparatus and machines.
4. The temporary importation procedure referred to in paragraph 1
shall be granted provided that the pedagogic material or scientific
equipment, spare parts, accessories or tools:
(a) are imported by approved establishments and are used under the
supervision and responsibility of such establishments;
(b) are used for non-commercial purposes;(c) are imported in reasonable numbers, havingreg ard to the purpose of
the importation;
(d) remain throughout their stay in the customs territory of the
Community the property of a person established outside that
territory.
5. The period during which such pedagogic material or scientific
equipment may remain under the temporary importation procedure shall
be 12 months.
Article 676
1. For the purposes of point (a) of Article 674 (4), ‘approved
establishments’ means, in the case of pedagogic material public or
private teachingor vocational trainingestablishments which are essen-
tialy (SIC! essentially) nonprofit makingand have been approved by the
designated authorities of the Member State which issued the auth-
orization as recipients of pedagogic material under the temporary
importation procedure.
2. For the purposes of point (a) of Article 674 (4) ‘approved
establishments’ means, in the case of scientific equipment, public or
private scientific or teachingestablishments which are essentially
non-profit makingand have been approved by the desig nated authorities
of the Member State which issued the authorization as recipients of
scientific equipment under the temporary importation procedure.
(d)Medical, surgical andlaboratoryequipment
Article 677
1. The temporary importation procedure with total relief from import
duties shall be granted for medical, surgical and laboratory equipment
intended for hospitals and other medical institutions.
2. The temporary importation procedure referred to in paragraph 1
shall be granted provided that the said equipment:
(a) has been dispatched on an occasional basis, on loan free of charge;
(b) is intended for diagnostic or therapeutic purposes.3. Equipment dispatched on an occasional basis means any medical,
surgical or laboratory equipment dispatched at the request of a hospital
or other medical institution which is facingexceptional circumstances
and has urgent need of such equipment to make up for the inadequacy of
its own facilities.!M1
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(e)Disasterrelief materials
Article 678
1. The temporary importation procedure with total relief from import
duties shall be granted for materials to be used in connection with
measures taken to counter the effects of disasters affectingthe customs
territory of the Community.
2. The temporary importation procedure referred to in paragraph 1
shall be granted provided that such materials:
— are imported on loan free of charge,
— are intended for state bodies or bodies approved by the competent
authorities.
(f)Packings
Article 679
1. The temporary importation procedure with total relief from import
duties shall be granted for packings.
2. Packings means:(a) containers used,ortobeused,inthestateinwhichtheyareimported,
for external or internal packingof g oods;
(b) supports on which goods are, or are to be, rolled, wound or attached,but excludingpackingmaterials such as straw, paper, g lass wool and
shavings when imported in bulk.
3. The temporary importation procedure referred to in paragraph 1
shall be granted provided that:
(a) if the packings are imported filled, they are declared as being for
re-exportation empty or filled;
(b) if the packings are imported empty, they are declared as being for
re-exportation filled.
4. Packings admitted under the temporary importation procedure may
notbeusedevenoccasionallyininternaltraffic,exceptwithaviewtothe
exportofgoodsfrom the customsterritoryofthe Community.In the case
of packings imported filled, this ban shall apply only from the time that
they are emptied of their contents.
5. The period duringwhich such packing s may remain under the
temporary importation procedure shall be six months.
(g)Othergoodsqualifyingfortemporaryimportationwithtotalrelief
Article 680
"M11.3The temporary importation procedurewith total relieffrom
import duties shall be granted for:
(a) moulds, dies, blocks, drawings, sketches and other similar articles
intended for a person established in the customs territory of the
Community, where at least 75 % of the production resultingfrom
their use is exported from that territory;
(b) measuring, checking and testing instruments and other similar
articles intended for a person established in the customs territory of
the Community for use in a manufacturingprocess, where at least
75 % of the production resultingfrom their use is exported from that
territory;
(c) special tools and instruments made available free of charge to a
personestablished inthe customs territoryof the Community for use
in the manufacture of goods which are to be exported in their!B
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entirety, on condition that such tools and instruments remain the
property of a person established outside the customs territory of the
Community;
(d) goods of any kind which are to be subjected to tests, experiments or
demonstrations, includingthe tests and experiments required for
type-approval procedures, but excludingany tests, experiments or
demonstrations constitutinga g ainful activity;
(e) goods of any kind to be used to carry out tests, experiments or
demonstrations, but excludingany tests, experiments or demon-
strations constitutinga g ainful activity;
(f) samples, i.e. articles which are representative of a particular
category of goods already produced or which are examples of
goods the production of which is contemplated, but not including
identical articles brought in by the same individual, or sent to a
single consignee, in such quantity that, taken as a whole, they no
longer constitute samples under ordinary commercial usage.
2. To qualify for the temporary importation procedure referred to in
paragraph 1:
(a) the goods referred to in points (a), (b), (c) and (f) of that paragraph
must be owned by a person established outside the customs territory
of the Community;
(b) the samples referred to in point (f) of that paragraph must be
imported solely for the purpose of beingshown or demonstrated in
the customs territory of the Community for the solicitingof orders
for similar goods to be imported into that territory. They may not be
sold or put to normal use except for the purposes of demonstration,
or used in any way while in the customs territory of the Community.
Article 681
1. The temporary importation procedure with total relief from import
duties shall be granted for replacement means of production.
2. The period duringwhich replacement means of production may
remain under the temporary importation procedure shall be six months.
3. Replacement means of production means instruments, apparatus and
machines made temporarily available to a customer free of charge by a
supplier or repairer, pendingthe delivery or repair of similar g oods.
Article 682
1. The temporary importation procedure with total relief from import
duties shall be granted for:
(a) second-hand goods imported with a view to their sale by auction;
(b) goods imported under a contract of sale subject to satisfactory
acceptance tests;
(c) works of art, collectors’ items and antiques imported for the purpose
of exhibition, with a view to possible sale;
(d) consignments on approval of made-up articles of fur, precious
stones,carpetsand articlesofjewellery,provided that their particular
characteristics prevent their beingimported as samples.
2. The period duringwhich the g oods referred to in parag raph 1 may
remain under the temporary importation procedure is 24 months in the
case of (a) and (c), six months in the case of (b) and six weeks in that of
(d);!M1
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!M1
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3. For these purposes:
—second-hand goods means goods other than newly manufactured
goods,
— ‘works of art, collectors’ items and antiques’ mean goods as defined
in Annex 91 b;
— consignments on approval means consignments of goods which the
consignor for his part wishes to sell and which the consignee may
decide to purchase after inspection.
Article 683
The temporaryimportation procedurewith total relieffrom importduties
shall be granted for:
(a) positive cinematograph films, printed and developed and other
recorded imag e-bearingmedia intended for viewingprior to
commercial use;
(b) films, magnetic tapes and wires and other sound- or image-bearing
media which are intended to be provided with a sound track, dubbed
or copied;
(c) films demonstratingthe nature or the operation of foreig n products
or equipment, provided that they are not intended for public showing
for charge;
(d) data-carryingmedia, sent free of charg e for use in automatic
data-processing;
(e) articles (includingvehicles) which, bytheir nature, are unsuitable for
any purpose other than advertisingof specific articles or publicity
for a specific purpose.
Article 684
1. The temporary importation procedure with total relief from import
duties shall begranted for personal effects and goodsimported for sports
purposes.
2. For these purposes:
(a) ‘traveller’ means any person referred to in Article 236 (A) (1);
(b) ‘personal effects’ means all articles, new or used, which a traveller
may reasonably require for his or her personal use duringthe
journey, takinginto account all the circumstances of the journey, but
excludingany g oods imported for commercial purposes;
(c) ‘goods imported for sports purposes’ means sports requisites and
other articles for use by travellers in sports contests or demon-
strations or for trainingtakingplace in the customs territory of the
Community.
3. Personal effects shall be re-exported at the latest when the person
who imported them leaves the customs territory of the Community.
The period duringwhich g oodsimported for sports purposesmayremain
under the temporary importation procedure shall be 12 months.
4. The illustrative list of such goods is set out in Annex 92.
Article 684a
1. The temporary importation procedure with total relief from import
duties shall be granted for tourist publicity material.!B
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2. ‘Tourist publicity material’ means goods the purpose of which is to
encourage the public to visit foreign countries, in particular in order to
attend cultural, religious, touristic, sporting or professional meetings or
events held there.
3. An illustrative list of such goods is set out in Annex 93.
Article 685
1. The temporary importation procedure with total relief from import
duties shall be granted for the equipment and live animals of any species
imported for the purposes listed in Annex 93a.
2. The temporary importation procedure referred to in paragraph 1
shall be granted on condition that:
(a) the animals are owned by a person established outside the customs
territory of the Community;
(b) the equipment is owned by a person established in the frontier zone
adjacent to that of the customs territory of the Community;
(c) draught animals and equipment are imported by a person established
in the frontier zone adjacent to that of the customs territory of the
Community for workingland located inside the customs territory of
theCommunity,involvingtheperformance ofagricultural orforestry
work, includingthe clearingor transport of timber, or for
pisciculture.
3. ‘Frontier zone’ means, without prejudice to existingconventions in
this respect, a zone which, as the crow flies, does not extend more than
15 kilometres from the frontier. The local administrative districts, part of
whoseterritorylieswithin the zone, shall alsobe considered tobe partof
the frontier zone, notwithstandingany derog ations on this matter.
Article 686
1. The temporary importation procedure with total relief from import
duties shall be granted for welfare materials for seafarers.
2. For these purposes:
— welfare material means material for the pursuit of cultural,
education, recreational, religious or sporting activities by seafarers,
— seafarers means all personstransported on board avesselresponsible
for tasks relatingto the operatingor service of the vessel at sea.
3. The list of goods to be considered aswelfare material for seafarers is
given in Annex 94.
4. The temporary importation procedure referred to in paragraph 1
shall be granted on condition that the material is:
(a) unloaded from a vessel engaged in international maritime traffic to
be temporarily used ashore by the crew for a period not exceeding
the vessel’s stay in port;
(b) imported for temporary use in cultural or social establishments for a
period of twelve months. Cultural or social establishments means
hostels, clubs or recreation centres for seafarers, managed either by
official bodies or by religious or other non-profit making
organizations, and places of worship where services for seafarers
are regularly held.
Article 687
The temporaryimportation procedurewith total relieffrom importduties
shall be granted for miscellaneous equipment used under the supervision
and responsibility of a public authorities for the building, repair or
maintenance of infrastructure of general importance in frontier zones.!M1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 233
Article 688
1. The temporary importation procedure with total relief from import
duties shall be granted for goods temporarily imported into the customs
territory of the Community in a particular situation havingno economic
effect.
2. Temporary importation into the customs territory of the Community
on anoccasional basis,foraperiod not exceedingthree months,ofg oods
whose value is less than ECU 4 000 shall be considered a particular
situation havingno economic effect.
Article 689
1. Any Member State may decide to grant total relief instead of the
partial relief referred to in Article 142 of the Code for goods imported
into its territory on an occasional basis for a period not exceedingthree
months.
2. Followingexamination by the Committee of the communications
referred to in Article 746 (1) (c), provisions shall be adopted to exclude
from the scope of paragraph 1 operations which have been found to
affect adversely the conditions of competition in the Community or to
damage the interests of operators established there.
3. Followingexpiry of the period for which g oods entered for the
procedure under this Article may remain under the procedure, the goods
shall be assigned to a new customs-approved treatment or use or entered
for the temporary importation procedure with partial relief from import
duties.
If it becomes necessary to determine the duties to be levied under the
partial relief procedure, the date to be taken into consideration shall be
that on which the goods were entered for temporary importation under
paragraph 1.
Subsection 2
Specialprovisionsrelatingtogoods-qualifyingforpartialrelief
Article 690
Pursuant to Article 142 (2) of the Code, the list of goods in respect of
which the temporary importation procedure with partial relief from
import duties may not be used is given in Annex 95.
Subsection 3
Authorizinguseoftheprocedure
(a)Normalprocedure
Article 691
1. The application shall be made in conformity with Article 497 and in
accordance with the specimen in Annex 67/D, and presented by the
person to whom the authorization may be granted under Articles 86 and
138 of the Code.
2. (a) The application shall be presented to the customs authorities
designated by the Member State where the goods are to be used.
(b) Where it is expected that the goods will be used in several
Member States, application for a single authorization may be
made. This application shall be lodged with the customs
authorities designated by the Member State where the goods
are to be used first.!B
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In that case, the application shall include particulars of the
sequence of uses and the expected places where the goods
temporarily imported will be used.
Article 692
1. Without prejudice toArticle 695,the authorizationshall be issuedby
the authorities to which the application was presented under Article 691
(2) and shall be made out in conformity with Article 500 and in
accordance with the specimen in Annex 68/D.
2. Where Article 691 (2) (b) applies, the authorization may not be
issued without the agreement of the customs authorities designated by
the Member States in which the places indicated in the application are
located. The followingprocedure shall apply:
(a) the customs authority to which the application was presented shall
communicate the application and the draft authorization to the other
customs authorities concerned; the said draft shall include, at least,
the places of use, the trade and/or technical description of goods, the
expected quantity and value, the article under which authorization is
sought, the proposed methods of identification, the customs offices
referred to at point 8 of the specimen authorization in Annex 68/D,
and where appropriate, the rules to be observed inter alia as regards
notification to the supervisingoffice;
(b) the other customs authorities concerned shall notify the existence of
any objections as soon as possible, and in any case within two
months of the date of communication of the application and draft
authorization;
(c) the customs authority referred to in subparagraph (a) may issue the
authorization if it has received no information concerningthe
existence of objections to the draft authorization within the period
referred to in subparagraph (b);
(d) the Member State issuingthe authorization shall send a copy thereof
to all the Member States referred to above.
Authorizations issued in this way shall be valid only in the Member
States referred to above.
TheMemberStatesshallcommunicate totheCommissionthenamesand
addressesof the customs authorities designated to receive the application
and the draft authorization mentioned in subparagraph (a). The
Commission shall inform the other Member States accordingly.
Article 693
The period of validity of the authorization shall be set by the customs
authorities ona case-by-case basis, havingreg ard to the specific needs of
the applicant.
Article 694
1. When issuingthe authorization the desig nated customs authorities
shall specify the period within which the import goods must be assigned
a customs-approved treatment or use, takinginto account the periods
provided for in Article 140 (2) of the Code and Articles 674, 679, 681,
682 and 684 and the time required to achieve the object of the temporary
importation.
2. For the purposes of Article 140 (3) of the Code, exceptional
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.!B
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3. Where an extension is granted which exceeds the period provided
for,itshall besethavingregardtothecircumstances which preventedthe
holder of the authorization from fulfillinghis oblig ation to re-export
within that period.
(b)Simplified procedures
Article 695
1. Thisarticle maybeapplied wherethegoodsaretobeusedinasingle
Member State or in several Member States. It shall apply whenever
application of Article 142 (1) of the Code or Articles 688 and 689 is not
requested.
2. Where the simplified procedures for entry for the procedure laid
down in Article 76 of the Code are not applied, a customs office
empowered by the customs authorities to grant authorizations using the
simplified procedure shall allow the declaration of entry for the
procedure to constitute an application for authorization.
In this case acceptance of the declaration shall constitute the auth-
orization, the said acceptance remainingin any event subject to the
conditions governing the granting of the authorization, including the
decision of the control office, indicated in the box 44 of the form.
3. A declaration presented under paragraph 2 shall be accompanied by
a document made out by the declarant containingthe following
information, in so far as this information is necessary and cannot be
entered in box 44 of the form used for the declaration itself:
(a) where the personapplyingtousetheprocedure isnot the same asthe
declarant, the name or business name and address of the applicant,
and, where appropriate, of the owner of the goods;
(b) where the userisnotthesame asthe applicant ordeclarant, thename
or business name and address of the user of the goods;
(c) the article under which the application is beingmade;
(d) the period for which the goods are expected to remain under the
procedure;
(e) the place where the goods are to be used;
(f) whether the procedures laid down in Articles 713 and 714 are being
used.
Article 498 shall apply mutatis mutandis .
4. Article 502 shall apply mutatis mutandis .
Article 696
1. The cases provided for in Article 229 (1) (a) and (c) shall apply on
condition that the declarant produces, in support of his oral declaration,
an inventory settingout:
(a) his name and address;
(b) the trade description of the goods;(c) the value of the goods;(d) the intended length of stay of those goods in the Member State
concerned;
(e) precise information about the number of items of each type of
goods;
(f) the place of use in the cases specified in the fourth indent of Article
229 (1) (a).!B1993R2454 — EN — 01.07.2000 — 003.001 — 236
2. The inventory, dated and signed by the applicant, shall be lodged in
duplicate at the customs office; one copy shall be endorsed by the
customs office and given to the person concerned and the other copy
shall be retained by the said office.
The oral declaration of entry for the procedure shall constitute the
application for authorization and the endorsement of the inventory by the
customs office shall be equivalent to authorization.
3. Inventories relatingto the animals and equipment referred to in the
firstindentofArticle 229(1)maybeusedforoneyearforall entries into
the customs territory of the Community.
They shall be lodged each year at the competent customs office before
the first temporary importation operation is carried out.
Article 697
1. Presentation of an ATA carnet to a customs office duly empowered
by the customs authorities in order to use the temporary importation
procedure shall be equivalent to presentation of the application for
authorization and acceptance of the carnet (temporary importation
voucher) shall be equivalent to authorization to use the procedure.
2. Goods which can be temporarily imported in accordance with the
procedure described in paragraph 1 are listed in Annex 96.
3. ATA carnets shall be accepted by the customs offices only if they
are:
(a) issued in a country which is:
— a contractingparty to the ATA Convention, or— a contractingparty to the Istanbul Convention havingaccepted
the Customs Cooperation Council Recommendations of 25 June
1992 concerningacceptance of the ATA carnet and the CPD
carnet for the temporary admission procedure within the periods
and on the conditions laid down in those Recommendations,
and endorsed and guaranteed by an association forming part of an
international guarantee chain. The Commission shall communicate a
list of the countries and associations concerned to the Member
States;
(b) certified by the customs authorities in the appropriate section of the
cover page, and
(c) valid throughout the customs territory of the Community.
Article 698
1.
"M7Travellers’ personal effects and goods imported for sports
purposes referred to in Article 684 shall be authorized for the temporary
importation procedure without written or oral application or auth-
orization. 3
In that case the act provided for in Article 233 shall be considered to be
an application for temporary importation and the absence of intervention
by the customs authorities to be an authorization
2. Where a high amount of import duties and other charges is involved,
paragraph 1 shall be waived with regard to personal effects and to goods
imported for sports purposes.!B
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!M7
In this case the simplified procedure provided for in Article 696 shall
applymutatis mutandis .
Subsection 4
Entryofgoodsfortheprocedure
Article 699
1. Except where Articles 695 to 697 apply, the declaration entering
goods for the temporary importation procedure shall be lodged at one of
the customs offices of entry for the procedure specified in the
authorization.
2. Where Article 695 or Article 696 applies, the declaration referred to
in Article 701 or the inventory shall be lodged at a duly empowered
customs office.
3. Where Article 697 applies, the ATA carnet shall be presented in
order to enter goods for the temporary importation procedure at any duly
empowered office ofentry.The office ofentryshallthen act asthe office
of entry for the procedure.
However:
(a) where the duly empowered office of entry is unable to check the
fulfilment of all conditions to which the use of the temporary
importation procedure is subject, or
(b) where the office of entry is not empowered to act as the office of
entry for the procedure,
the said office shall permit the goods to be carried to the office of
destination able to carry out such checks under cover of the ATA carnet
used as a transit document.
4. The customs authorities of the Member States shall empower
customs offices to act as offices of entry for the procedure or offices of
entry actingas offices of entry for the procedure.
Article 700
1. For the purposes of Article 88 of the code, entry for the temporary
importation procedure shall be subject to the provision of a security.
2. By way of derogation from paragraph 1, Annex 97 lists the cases in
which no security shall be required for entry of goods for the temporary
importation procedure.
Article 700a
1. For the purposes of Article 691 (2) (b) and 692 (2), the security shall
be provided at the customs office which issued the authorization of entry
for the procedure, in order to ensure payment of any customs debt and
other charges which may be incurred in respect of the goods.
2. Where the authorization is issued pursuant to Article 692 usingthe
simplified procedures provided for in Article 713, and the goods are to
beusedinmorethan oneMember State, theholderoftheprocedure shall
bringthis information to the attention of the customs office.
3. The security shall be released by the customs officewhichissued the
authorization, once the customs office which initially endorsed the
information sheet referred to in Article 715 (3) receives the copy
endorsed by the office of discharge under Article 716 (2), accompanied:
— either by copy No 3 of the re-export declaration, or!B
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— by a copy of the document enteringthe g oods for another
customs-approved treatment or use or, failingthat, proof to the
satisfaction of the customs authorities that the goods have been
assigned another customs-approved treatment or use.
(a)Normalprocedure
Article 701
1. The declaration referred to in Article 699 (1) and (2) shall be made
in accordance with Articles 198 to 252.
2. Without prejudice to the application of Article 695, the description
of the goods in the declaration referred to in paragraph 1 shall
correspond to the specifications in the authorization.
3. Where Article 699 (3) applies, the office of entry for the procedure
shall proceed as follows:
(a) verify the information given in boxes A to G of the importation
voucher;
(b) complete the counterfoil and box H of the importation voucher; the
final date for re-exportation of the goods, to be entered in box H (b),
must not be later than the date on which the carnet’s validity expires,
without prejudice to the special periods referred to in Article 140 (2)
of the Code;
(c) enter the name and addressof the office of entryfor the procedure in
box H (e) of the re-exportation voucher; and
(d) retain the importation voucher.
(b)Simplified procedures
Article 702
The simplified procedures provided for in Article 76 of the Code shall
apply in accordance with Articles 275 and 276.
Subsection 5
Dischargeoftheprocedure
(a)Generalprovisionsrelatingto customs-approved treatments or
usesprovided forinArticle 89of the Code
Article 703
The entry for a customs-approved treatment or use of goods under the
temporary importation procedure with partial relief shall be subject to
payment of any amount due under Article 143 of the Code.
Article 704
1. The temporaryimportation procedure shall be considered discharged
in respect of goods imported under Article 673 which have been
consumed, destroyed or distributed free of charge to the public at an
event.
However, the nature of such goodsand the products referred to in Article
673 (1) (e) must correspond to the nature of the event, the number of
visitors and the extent of the exhibitor’s participation therein.
2. Paragraph 1 shall not apply to alcoholic beverages, tobacco goods or
fuels.!M1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 239
(b)Normalprocedures
Article 705
1. Except where Articles 695 to 697 are applied, the declaration
discharging the temporary importation procedure shall be lodged at one
of the customs offices of discharge specified in the authorization.
2. Where Article 695 or Article 696 is applied, either the declaration
referred to in paragraph 1 or the inventory, as the case may be, shall be
lodged at the customs office which issued the authorization.
3. Where Article 697 applies the ATA carnet shall be presented at a
duly empowered customs office of discharge.
4. However, the supervisingcustoms office may allow the declaration
referred to in paragraphs 1 and 2 to be presented at a customs office
other than those referred to in the said paragraphs.
Article 706
1. The declaration referred to in Article 705 (1) and (2) shall be made
in accordance with the provisions laid down for the customs-approved
treatment or use concerned.
2. The description of the import goods in the declaration referred to in
paragraph 1 shall correspond to the specifications in the authorization.
3. Where Article 705 (3) is applied, the office of discharge shall:(a) complete the counterfoil and box H of the re-exportation voucher;(b) retain the re-exportation voucher and return it without delay to the
office referred to in box H (e).
(c)Simplified procedures
Article 707
The simplified procedures provided for in Article 76 of the Code shall
apply in accordance with Article 278.
Subsection 6
Provisionsconcerningapplicationofcharges
Article 708
Pursuant to Article 144 (1) of the Code, in the case of the goods referred
to in Article 673and Article 682(1) (a), (c) and (d),the material time for
the purposes of determiningthe customs debt shall be the time of
acceptance of the declaration for release for free circulation.
Article 709
1. Where a customs debt is incurred in respect of goods previously
entered for the procedure of temporary importation, compensatory
interest shall be paid on the total amount of the import duty applicable.
2. Paragraph 1 shall not apply:(a) where a customs debt is incurred pursuant to Article 201 (1) (b) of
the Code;
(b) where a customs debt is incurred and a security is provided by a cash
depositequaltooneoftheamountsofcustomsdebtsetoutinArticle
192 (1) of the Code;!B
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(c) where a customs debt is incurred due to the release for free
circulation of goods which were entered for the temporary
importation procedure under Article 673, Article 678, Article 682,
Article 684 or Article 684a;
(d) where compensatory interest, calculated in accordance with para-
graph 3, does not exceed ECU 20 per case of a customs debt
incurred;
(e) where the holder of the authorization requests release for free
circulation and supplies proof that particular circumstances not
arisingfrom any neg lig ence or deception on his part make it
impossible or uneconomic to carry out the re-export operation under
the conditions he had anticipated and duly substantiated when
applyingfor the authorization. Article 589 (3) shall apply mutatis
mutandis.
3. (a) The annual interest rates shall be those in force at the time when
the customs debt is incurred and set pursuant to Article 589 (4)
(a).
(b) Interest shall be applied per calendar month for the period
runningfrom the first day of the month followingthe month in
which the import goods were first entered for the procedure to
the last day of the month in which the customs debt is incurred.
The material period for the application of compensatory interest
shall not be less than one month.
(c) The amount of interest shall be calculated on the basis of the
import duties applicable, the interest rate referred to in (a) and
the period referred to in (b).
Article 710
In the case of an offence or irregularity committed in the course of or in
connection with a temporary import operation under cover of an ATA
carnet,"C1the provisions in Articles 454 and 455 and Articles 458 to
461 relatingto use of the ATA carnet 3as a transit document shall
applymutatis mutandis to recovery of the import duties payable.
Article 710a
In the event of the release for free circulation of the goods in a Member
State other thanthe oneinwhichtheywereentered for theprocedure, the
Member State of release for free circulation shall collect the import
duties, takingintoaccount thedutieswhicharereferredtoinInformation
Sheet INF 6, provided for in Article 715 (3), in accordance with the
correspondingindications.
Subsection 7
Administrativecooperation
Article 711
Where the import goods are placed in a free zone or free warehouse or
entered for one of the permitted conditional relief procedures, enabling
the temporary importation procedure to be discharged, the box reserved
for the description of goods on the document concerning the said
customs-approved treatment or use or, where simplified procedures are
used, on the commercial documents or records used, shall, in addition to
the information laid down for the procedure in question, contain one of
the followingindications:
— Mercancías IT,
— MI-varer,!M7
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— V.V.-Waren,
—Εµπ4omikronρεύµατα ΠΕ ,
— T.A. goods,— Marchandises AT,— Merci A.T.,— TI-goederen,— Mercadorias I.T,
— VM-tavaroita — TI varor,
— TI varor.
Article 711a
Where Article 90 of the Code is applied the competent authorities
approvingsuch transfer shall annotate the authorization according ly.
Such transfer shall terminate the procedure in respect of the previous
holder.
Subsection 8
Transferofgoods
Article 712
1. Without prejudice to Articles 713 and 714, when goods are to be
moved within the customs territory of the Community, either under a
transfer of authorization or under a single authorization, the goods
concerned shall be transported in accordance with the external transport
provisions.
2. The external transit document or the document treated as the
external transit document shall carry the final date of re-exportation and
one of the endorsements referred to in Article 711.
3. By way of derogation from paragraph 1, goods entered for the
temporary importation procedure under cover of an ATA carnet shall
move within the customs territory of the Community without further
customs formalities until completion of the formalities for discharge of
the procedure. Article 452 shall apply mutatis mutandis .
Article 713
1. At the request of the person concerned, the goods referred to in
Article 712 (1) may also be transported under a single authorization in
accordance with the transfer procedures set out in paragraph 3 and 4 of
this Article.
2. If permission is given for the use of such transfer procedures, they
must be set out in the authorization. They shall then replace the
movement procedures of the external transit procedure.
3. Thecustomsauthorities shallpermitgoodstobetransferredfromthe
office of entry for the procedure to the office of discharge without other
customs formalities than those provided for in Article 715 (3) and
without terminatingthe temporary importation procedure.
4. The holder of the authorization shall retain responsibility for
transferred goods.!B
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5. The holder of the authorization shall provide the customs authority
with advance notification of the transfers to be carried out in the form
and manner which the said authorities shall determine.
Article 714
1. Provided the proper conduct ofoperations isnot thereby affected,the
customs authorities, on other conditions it shall lay down, shall permit
the carriage of import goods, without customs formalities, from the
office ofentrytothe place ofuse,andfromaplace ofusetothe office of
discharge.
2. The person concerned shall inform the supervisingoffice of the
re-exportation of the goods entered under the temporary importation
procedure by sendingthe copy of the export declaration g iven to him.
Article 715
1. Where Article 712 is applied when the goods are placed under the
external transit procedure, the competent authorities shall endorse the
Information Sheet provided for in paragraph 3, at the request of the
holder of the authorization.
2. Where Article 713 is applied, the information sheet provided for in
paragraph 3 shall be endorsed either at the entry of the goods for the
procedure or at the beginning of the transfer operation.
3. The information sheet, hereinafter referred to as ‘INF 6 sheet’, shall
consist of an original and two copies. It shall be set out on a form
conformingto the model in Annex 98.
Article 716
1. The INF 6 sheet shall comprise all the information needed to show
the customs authorities:
— the date on which the import goods were entered for the temporary
importation procedure,
— the items of charge ascertained on that date,— the amount of any import duties already levied under partial relief
arrangements and the period taken into account for that purpose.
2. The original and one copy of the INF 6 sheet shall be returned to the
person concerned; one copy shall be retained by the customs office
which endorsed it; the other copy shall be given by the person concerned
to the office of discharge and, after endorsement, shall be returned by the
person concerned to the customs office which initially endorsed it.
Subsection 9
RenewalofATA carnets
Article 716a
1. Where it is foreseen that the temporary importation operation might
exceed the period of validity of the ATA carnet because the holder is
unable to re-export the goods, the issuing association may issue a
replacement carnet. The holder shall return the original carnet to the
issuingassociation.
2. The replacement carnet shall be submitted to the competent customs
office for theplacewhere thegoodsarelocated,which shall carryoutthe
followingformalities:
(a) it shall discharge the original carnet using the re-exportationvoucher
which it shall return without delay to the initial customs office of
temporary importation;
(b) it shall receive the replacement carnet and retain the importation
voucher, first enteringon the said voucher the final date for!B
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re-exportation as shown on the original carnet plus any extension,
and the number of the original carnet.
3. When the temporary importation procedure is discharged the office
of re-exportation shall carry out the formalities laid down in Article 706
(3) usingthe re-exportation voucher of the replacement carnet, which it
shall return without delay to the customs office which received the
replacement carnet.
4. The issue of replacement carnets is the responsibility of the issuing
association. If an ATA carnet expires and the holder is unable to
re-export the goods, and the issuing association refuses to issue a
replacement carnet, the customs authorities shall require completion of
the customs formalities laid down in Articles 691 to 702.
Section 3
Temporaryimportationofmeansoftransport
Subsection 1
Temporaryimportationwithtotalrelief:scopeandconditions
Article 717
Without prejudice to Articles 718 (7), 719 (10) (b) and (11), 721 (5), 722
(3) and 723 (3) and (7), the means of transport referred to in (a) to (d)
below shall not be lent, hired, pledged, transferred or put at the disposal
of any person established in the Community.
(a)Meansof road transport
Article 718
1. Thetemporaryimportation procedure shallapplytoroadvehicles for
commercial use.
2. For the purposesof thisArticle, vehicles shall mean all road vehicles
and all trailers which can be coupled to such vehicles.
3. Without prejudice to paragraph 4, admission under the temporary
importation procedure referred to in paragraph 1 shall be subject to the
condition that the vehicles are:
(a) imported by a person established outside the customs territory of the
community or on his behalf;
(b) used for commercial purposes by such a person or on his behalf; and(c) registered outside the customs territory of the Community in the
name of a person established outside that territory. However, if the
vehicles are notregistered,the abovecondition shall bedeemed tobe
met where the vehicles in question belongto a person established
outside the customs territory of the Community;
(d) used exclusively for transport which begins or ends outside the
customs territory of the Community.
4. Where a trailer is coupled to a motor vehicle registered in the
customs territory of the Community, the temporary importation
procedure may begranted even if the conditions set out in subparagraphs
3 (a) and (b) are not satisfied.
5. The vehicles referred to in paragraph 1 may remain in the customs
territory of the Community subject to the conditions laid down in
paragraph 3 during the time required for carrying out the operations for
which temporary importation is requested, e.g. the carriage, picking up
and setting down of passengers, loading and unloading goods, transport
and maintenance.
6. For the purposes of subparagraphs 3 (a) and (b), persons acting on
behalf of a person established outside the customs territory of the
Community must be duly authorized by the person concerned.!M1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 244
7. By way of derogation from paragraph 3:
(a) subject to the requirements of paragraph 6, vehicles for commercial
use may be driven by natural persons established in the Customs
territory of the Community;
(b) the customs authorities may:
— in exceptional cases, allow a person established in the customs
territory of the Community to import and use vehicles for
commercial useunder thetemporaryimportation procedure fora
limited period fixed by the said authorities accordingto the
circumstances of the case under consideration,
— allow a natural person established in the customs territory of the
Community and employed by a person established outside that
territorytoimportand useinthat territory,forcommercial use,a
vehicle belonging to the latter. The vehicle admitted under the
temporary importation procedure may also be used for private
purposes where such use is occasional, subsidiary to the
commercial use and provided for in the contract of employment;
(c) vehicles forcommercial usemaybeusedininternaltrafficwherethe
provisions in force in the field of transport, in particular those
concerningadmission and operations, so provide.
Article 719
1. Thetemporaryimportation procedure shallapplytoroadvehicles for
private use.
2. For the purposes of this Article, vehicles means all road vehicles,
includingcaravans and trailers which can be coupled to motor vehicles.
3. The temporary importation procedure referred to in paragraph 1
shall be subject to the condition that the vehicles are:
(a) imported by persons established outside the customs territory of the
Community;
(b) used for private purposes by the persons concerned;(c) registered outside the customs territory of the Community in the
name of a person established outside that territory. However, if the
vehicles are notregistered,the abovecondition shall bedeemed tobe
met where the vehicles in question belongto a person established
outside the customs territory of the Community.
4. By way of derogation from paragraph 3:
(a) the procedure shall also be granted in the case of non-Community
vehicles which are registered in the customs territory of the
Community under a temporary series with a view to re-exportation
and carry a registration number plate issued to a person established
outside that territory;
(b) the customs authorities may allowa natural person established in the
customs territory of the Community and employed by a person
established outside that territory to import and use a vehicle
belonging to the latter for private purposes or in the exercise of an
activity carried out for consideration, other than those defined as
commercial use, on condition that this is provided for in the contract
of employment.
5. The temporary importation procedure shall also apply in the
followingcases:
(a) where a private vehicle registered in the country of normal residence
of the user is used regularly in the customs territory of the
Community for the journey from his residence to his place of work
and vice versa. Authorization to use the procedure shall not be
subject to any other time limit;!B1993R2454 — EN — 01.07.2000 — 003.001 — 245
(b) where a student uses a private vehicle registered in the countryof his
normalresidenceinthecustomsterritoryoftheCommunityinwhich
the student is stayingfor the sole purpose of pursuinghis studies.
6. Without prejudice to paragraph 5 (a), the vehicles referred to in
paragraph 1 may remain in the customs territory of the Community for:
(a) aperiod of sixmonths, whether continuous or not,in any12 months;
(b) the period the student stays in the customs territory of the
Community in the cases referred to in paragraph 5 (b).
7. Paragraphs 5 (b) and 6 (b) shall apply mutatis mutandis to persons
fulfillingassig nments of a specified duration.
8. For the purposes of subparagraphs 3 (a) and (b), vehicles for private
use shall not be hired, lent or made available followingtheir importation
or, if they were on hire, on loan or made available at the time of their
importation, they shall not be re-hired or sub-hired or lent or made
availabletoanother personinthecustomsterritoryoftheCommunity for
any purpose other than immediate re-exportation.
9. Pursuant to paragraph 8, vehicles for private use belonging to a hire
firm whose registered place of business is outside the customs territory
oftheCommunity maybere-hiredtoanatural personestablishedoutside
that territory with aview to their re-exportation within a period to be set
at the discretion of the customs authorities, where they are within the
customs territory of the Community followingperformance of a contract
of hire.
10. Notwithstandingparag raph 8:(a) the spouse and the relatives in the direct ascendingand descending
lines of a natural person established outside the customs territory of
the Community who have their normal residence outside that
territory may use a private vehicle already admitted under the
temporary importation procedure;
(b) a vehicle for private use which has been placed under the temporary
importation procedure may be used occasionally by a natural person
established in the customs territory of the Community where such
personisactingonbehalf ofandontheinstructions oftheuserofthe
procedure, who is himself in that territory.
11. By way of derogation from Article 717:(a) the temporary importation procedure provided for in paragraph 9
shall be available to natural persons established in the customs
territory of the Community; vehicles may also be brought back from
the customs territory of the Community by an employee of the hire
firm resident in that territory;
(b) a natural person established in the customs territory of the
Community may, for the purpose of returningto the Member State
where he has his residence, hire or borrow outside that territory a
vehicle for private use meetingthe conditions laid down in
subparagraph 3 (c). The period within which the vehicle must be
re-exportedshallbefixedbythecustomsauthorities accordingtothe
circumstances of the case under consideration;
(c) the customs authorities may allow the temporary importation
procedure referred to in paragraph 4 to be used by natural persons
established in the customs territory of the Community preparingto
transfer their normal residence out of that territory on the following
conditions:
— the person concerned shall provide evidence of the transfer of
residence by any means acceptable to those authorities,
— the vehicle must be exported within three months of the date of
registration.!B
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!M17
(d) in general or individual cases other than those referred to in points
(a),(b)and(c),thecustomsauthorities mayauthorisenatural persons
established in the customs territory of the Community to use in that
territory a vehicle hired under a written contract outside it and
meetingthe conditions laid down in parag raph 3(c). The auth-
orisation for such use shall be subject to the condition that the
countries where the vehicles are hired and registered authorise
temporary importation under comparable circumstances for vehicles
hired and registered in the customs territory of the Community.
The vehicle shall be re-exported or returned to a car-hire service
established in the customs territory of the Community for later
re-exportation within eight days of the entry into force of the
contract. The contract shall be presented at the request of the
customs authorities.
12. For the purposes of subparagraph 6 (a), in order to interrupt the
period in which a vehicle imported under the procedure remains in the
customs territory of the Community, the user of the temporary
importation procedure shall so inform the customs authorities and shall
comply with the measures considered appropriate by those authorities to
prevent use of the vehicle on a temporary basis.
Article 720
1. Article 719, excludingparag raph 12 thereof, shall apply mutatis
mutandis to saddle or draught animals and the vehicles drawn by them
enteringthe customs territory of the Community.
2. The animals and thevehicles drawnby them referred to in paragraph
1 may remain in the customs territory of the Community for a period of
three months.
(b)Meansof rail transport
Article 721
1. The temporary importation procedure shall apply to means of rail
transport.
2. For the purposes of this Article, means of rail transport means all
prime movers, railcars and multiple sets, and rollingstock of any
description used for the transport of persons or goods.
3. The temporary importation procedure referred to in paragraph 1
shall be subject to the condition that the means of rail transport:
(a) belongto a person established outside the customs territory of the
Community;
(b) are registered on a railway network outside the customs territory of
the Community.
4. Means of rail transport may remain in the customs territory of the
Community for 12 months.
5. By way of derogation from Article 717:(a) means of rail transport may be placed at the disposal of a person
established in the customs territory of the Community on condition
that they are used jointly under an agreement whereby each network
may use the rollingstock of the other networks as its own rolling
stock;
(b) in exceptional cases, the customs authorities may allow a person
established in the customs territory of the Community to import and
use wagons intended for the carriage of goods which have been
placed under the temporary importation procedure for a limited
period fixedbythe saidauthorities accordingto thecircumstances of
the case under consideration.!B1993R2454 — EN — 01.07.2000 — 003.001 — 247
(c)Meansofair transport
Article 722
1. The temporary importation procedure shall apply to means of air
transport.
2. The means of transport referred to in paragraph 1 may remain in the
customsterritoryoftheCommunityduringthetimerequiredforcarrying
out the operations for which temporary importation is requested, e.g. the
carriage, picking up and setting down of passengers, loading and
unloadingg oods, transport and maintenance.
3. Article 718 (6), (7) and (8) shall apply mutatis mutandis to aircraft
for commercial use. In particular, the customs authorities may, in
exceptional cases, allow a person established in the customs territory of
the Community to import and use aircraft placed under the temporary
importation procedure for a limited period fixed by the said authorities
accordingto the circumstances of the case under consideration.
4. Where the means of transport referred to in paragraph 1 are used for
private air transport, the conditions laid down in Article 719 (3) shall
apply.
5. The means of transport referred to in paragraph 4 may remain in the
customs territory of the Community for a period of six months, whether
continuous or not, in any 12 months.
6. Article 719 (8) to (12) shall apply mutatis mutandis to aircraft for
private use.
(d)Meansof seaorinlandwaterway transport
Article 723
1. The temporary importation procedure shall apply to means of sea
and inland waterway transport.
2. The means of transport referred to in paragraph 1 may remain in the
customs territory of the Community for the time required for carrying
out the operations for which temporary admission is requested, e.g. the
carriage, picking up and setting down of passengers, loading and
unloadingg oods, transport and maintenance.
3. Article 718 (6) and (7) shall apply mutatis mutandis to vessels for
commercial use in sea or inland waterway transport. In particular, the
customs authorities may, in exceptional cases, allow a person established
in the customs territory of the Community to import and use vessels
placed under the temporary importation procedure for a limited period
fixed by the said authorities accordingto the circumstances of the case
under consideration.
4. Where the means of transport referred to in paragraph 1 are used for
private sea or inland waterway transport, the conditions laid down in
Article 719 (3) shall apply.
5. The means of transport referred to in paragraph 4 may remain in the
customs territory of the Community for a period of six months, whether
continuous or not, in any 12 months.
6. Article 719 (8) to (12) shall apply mutatis mutandis to vessels for
private use in sea or inland waterway transport.
7. By way of derogation from Article 717, in exceptional cases where
lake harbour infrastructure outside the customs territory of the
Community is not adequate to allow the mooringof means of inland
waterway transport for private use, the customs authorities may allow a
natural person established in the customs territory of the Community to
import a vessel placed under the temporary importation procedure and!B1993R2454 — EN — 01.07.2000 — 003.001 — 248
used on the Community part of a lake situated both within the said
territory and in the country in which the vessel is registered. The person
concerned shall provide evidence of the inadequacy of lake harbour
infrastructure by any means acceptable to the customs authorities.
(e)Pallets
Article 724
1. The temporary importation procedure shall apply to pallets.
2. Pallets which can be identified may remain in the customs territory
of the Community for a period of 12 months, which may be reduced at
the request of the person concerned.
3. Pallets other than those referred to in paragraph 2 may remain in the
customs territory of the Community for a period of six months, which
may be reduced at the request of the person concerned.
(f)Containers
Article 725
1. The temporary importation procedure shall apply to containers
approved for transport under customs seal or simply bearingmarks when
they are brought into the customs territory of the Community on behalf
of their owners, their operators or the representatives of either of those.
2. Containers other than those referred to in paragraph 1 shall be
admitted under the temporary importation procedure where this is
authorized by the customs authorities of the Member State where entry
for the procedure is requested.
3. Containers placed under the temporary importation procedure may
remain in the customs territory of the Community for a period of 12
months.
4. Containers placed under the temporary importation procedure may
be used in internal traffic before beingre-exported from the customs
territory of the Community. However, the containers may be used only
once duringeach stay in a Member State, for transportingg oods which
are loaded within the territory of that Member State and are intended to
be unloaded within the territory of the same Member State, where the
containers would otherwise have to make a journey unladen within that
territory.
5. Without prejudice to Article 729 (1), container accessories and
normal container equipment may be imported either with a container for
subsequent re-export separately or with another container, or separately
for subsequent re-export with a container.
Article 726
1. Article 725 (1) shall apply to containers, whether or not they have
been approved for transport under customs seal, on which the following
information has been durably marked in an appropriate and clearly
visible place:
(a) the identity of the owner or operator;(b) the identification marks and numbers of the container, given by the
owner or operator;
(c) the tare weight of the container, including all its permanently fixed
equipment; and
(d) the country to which the container belongs.
However, the information referred to in subparagraph (c) shall not be
marked on swap bodies used for combined rail-road transport and the
information referred to in subparagraph (d) shall not be marked on
containers used for transport by air.!B1993R2454 — EN — 01.07.2000 — 003.001 — 249
2. The country to which the container belongs may be shown either in
full or by means of the ISO alpha-2 country code provided for in
International Standard ISO 3166 or by the distinguishing initials used to
indicate 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. The identity of the owner or operator may be shown
by either his full name or an established identification, symbols such as
emblems or flags being excluded.
3. Where a container marked in accordance with paragraphs 1 and 2 is
shown as belonging to a Member State, it shall be deemed to satisfy the
conditions laid down in Articles 9 and 10 of the Treaty.
However, the user of the procedure shall, at the request of the customs
authorities of the Member State where the container is kept, provide
information concerningthe customs status of the container.
Article 727
1. Containers which:
(a) bear, in addition to the information provided for in Article 726 (1),
the followingdetails, which shall be put on the approval plate in
accordance with the rules referred to in paragraph 2:
— the manufacturer’s serial number (manufacturer’s number), and
— if they are covered by type approval, the identification numbers
or letters of the type;
(b) comply with the technical conditions referred to in paragraph 2; and(c) have been approved by a Member State or by one of the countries
listed in Annex99 in accordance with the procedures provided for in
paragraph 2,
shall be recognized as approved for transport under customs seal.
2. The technical rules applyingto containers which may be approved
for transport under customs seal and the procedures concerningsuch
approval shall be in accordance with those contained respectively in Part
I and Part II of Annex 7 to the TIR Convention annexed to Council
Regulation (EEC) No 2112/78(
1). Any amendment which has entered
into force relatingto Annex 7 to the TIR Convention shall also apply for
the purposes of this Regulation.
These rules shall be applied in accordance with the Explanatory Notes in
Part III of the said Annex 7.
3. Where it is found that containers which have been approved do not
comply with the technical rules referred to in paragraph 2, or where a
container has a major defect and so no longer complies with the
standards under which it was approved for transport under customs seal,
the customs office shall act in accordance with Annex 100.
Article 728
Article 725 (4) shall apply in accordance with the explanatory note in
Annex 101.
(g)Spareparts,accessories andnormal equipment
Article 729
1. The temporary importation procedure shall be granted for normal
spare parts, accessories and equipment, includingthe g ear used to stow,
secure or protect goods, imported with or separately from the means of
transport for which they are intended.!B
(1) OJ No L 252, 28. 9. 1978, p. 1.1993R2454 — EN — 01.07.2000 — 003.001 — 250
2. Spare parts imported together with or separately from the means of
transport for which they are intended shall be used solely to carry out
minor repairs and routine maintenance of those means of transport.
3. Routine maintenance operations and repairs to means of transport
which have become necessary duringthe journey to or within the
customs territory of the Community shall not constitute a change for the
purposes of Article 137 of the Code and may be carried out duringthe
period of temporary importation.
Subsection 2
Authorizinguseoftheprocedures
(a)General
Article 730
Except where Articles 724 (3) and 725 (2) apply, and without prejudice
to Article 728,admission ofmeans oftransportunder the procedure shall
be authorized without written application or authorization.
In that case the act provided for in Article 233 shall be considered to be
an application for temporary importation and the absence of intervention
by the customs authorities to be an authorization.
Article 731
Use of the procedure may be authorized for the pallets referred to in
Article 724 (2) and the containers referred to in Article 725 (1) in
accordance with the procedure referred to in Article 730 provided the
user of the procedure:
(a) is represented in the customs territory of the Community and
provides the designated customs authorities of each Member State in
which pallets or containers are to be kept with particulars allowing
identification of his representative and the extent of that person’s
powers;
(b) at the request of the designated customs authorities of the Member
State in which pallets or containers are kept, provides information
concerningthe place and date of entry of the pallets and containers
into the customs territory of the Community, the place and date of
their exit from that territory and the movements of the pallets or
containers within that territory.
(b)Special cases
Article 732
1. Where Articles 724 (3) and 725 (2) apply, in order to use the
temporary importation procedure the operator or his representative shall
apply to the competent customs office of the Member State where the
containers or the pallets to be placed under the procedure are brought
into the customs territory of the Community.
2. The application shall be made in writingin any form acceptable to
the customs authorities. It shall contain the followinginformation:
(a) the name, business name and address of the operator or his
representative;
(b) an undertakingto comply with Article 731 (b);(c) where Article 724 (3) applies, the number and description of the
pallets.
3. The application may be of a general nature and cover more than one
temporary importation operation.
4. For a single temporary importation operation the application shall be
replaced by presentation of the list provided for in Article 736 (1) (b).!B1993R2454 — EN — 01.07.2000 — 003.001 — 251
Article 733
1. Thecustomsofficetowhichapplication ismadeshalltakeadecision
thereon and shall where appropriate issue ‘a temporary’ importation
authorization, hereinafter referred to as the authorization.
2. Authorization shall be granted only for containers which can be
identified when they are re-exported.
3. The authorization shall be signed by the competent customs office,
which shall retain a copy. It shall indicate interalia the method by which
the operator shall supply the information provided for in Article 731 (b).
4. The authorization may be of a general nature and cover more than
one temporary importation operation.
5. For a single temporary importation operation, acceptance by the
customs authorities of the list provided for in Article 736 (1) (b) shall be
equivalent to authorization.
(c)Periods referredto inArticle 140of the Code
Article 734
For the purposes of Article 140 (3) of the Code, Article 694 (2) shall
apply to means of transport. Where the user of the procedure can show
that the pallets referred to in Article 724 (3) and (4) or the containers
referred to in Article 725 (1) and (2) have not been used for some time,
such non-use shall be considered to be an exceptional circumstance
justifyingan extension of the period.
Subsection 3
Entryofgoodsfortheprocedure
Article 735
1. Means of transport shall be entered for the temporary importation
procedure as provided for in Article 232 (1).
2. Pursuant to Article 88 of the Code, the entry for the temporary
importation procedure of means of transport which are not declared shall
not be subject to the provision of a security.
Article 736
1. By way of derogation from Article 735 (1), where the supervising
customs office considers at the time of entry for the procedure or when
carryingout controls that there is a serious risk of non-compliance with
the obligation to re-export a means of transport, the temporary
importation procedure shall apply subject to:
(a) production of a declaration made out in accordance with Article 205
(1) or of a document provided for by an international convention as
referred to in Article 205 (3);
(b) in the case of containers, an oral declaration as referred to in Article
229 (1), accompanied by a list.
The list shall indicate:(i) the name, business name and address of the operator or his
representative;
(ii) the means of identifyingthe containers;
(iii)the number of containers and the quantity and type of normal
spare parts, accessories and equipment.!B1993R2454 — EN — 01.07.2000 — 003.001 — 252
2. By way of derogation from Article 735 (1), items referred to in
Article 729 (1) which are imported separately from the means of
transport for which they are intended shall be subject to the formalities
laid down in paragraph 1 (a), without prejudice to more extensive
facilities provided for by agreements in force.
3. By way of derogation from Article 735 (2), where the supervising
customs office considers that paragraph 1 applies and that the payment
ofthecustomsdebtwhichmaybeincurredisnotcertain,theprovisionof
a security shall be required.
Article 737
1. Means of transport entered for the temporary importation procedure
upon discharge of the inward processing procedure shall be treated as
means of transport which have been brought into the customs territoryof
the Community.
2. The date of entry for the temporary importation procedure of the
means of transport referred to in paragraph 1 shall be the date on which
they are first used under the procedure.
3. For the purposes of drawingup the bill of discharg e provided for
under the inward processingprocedure, the user of the temporary
importation procedure shall issue the holder of the inward processing
authorization with a certificate replacingthe documents provided for in
Article 595 (3).
Subsection 4
Dischargeoftheprocedure
Article 738
Parts replaced followingrepairs or maintenance and new spare parts
which are damaged or defective shall be assigned to a customs approved
treatment or use permitted for the import goods.
Article 739
In the case of means of rail transport referred to in Article 721 and
pallets referred to in Article 724 used jointly under an agreement, the
procedure shall also be discharged when means of rail transport of the
same type or pallets of the same type as or equivalent value to those
which were put at the disposal of a person established in the customs
territory of the Community are assigned to a permitted customs-
approved treatment or use.
Article 740
1. Where means of transport are entered for the temporary importation
procedure as provided for in Article 735, the procedure shall be
discharged:
(a) in the case of re-exportation, in the manner referred to in Article 232
(2);
(b) in the case of declaration for any other customs-approved treatment
or use, in the manner specified for declarations for the treatment or
use in question.
2. Where Article 736 has been applied, the temporary importation
procedure shall be discharged in respect of the means of transport
concerned by presentingthe means of transport for a permitted
customs-approved treatment or use together with the declaration or the
document referred to in Article 736 by the time limit laid down by the
customs office where the said document was produced or the declaration
was lodged.!B1993R2454 — EN — 01.07.2000 — 003.001 — 253
Subsection 5
Finalprovisions
Article 741
This section shall not affect provisions in force in the field of transport,
in particular those governing conditions of access and operation.
Article 742
The customs authorities may revoke a temporary importation auth-
orization in respect of means of transport where, without prejudice to
derogations provided for by this Chapter or to any more extensive
facilities provided for by agreements in force, it finds inter alia :
— that means of road transport for commercial use have been used in
internal traffic,
— that means of transport for private use have been used for
commercial purposes in internal traffic,
— that means of transport have been hired, lent or made available
subsequent to their importation or, if they were on hire, on loan or
made available at the time of importation, have been re-hired or
sub-hired or lent or made available to another person in the customs
territory of the Community for any purpose other than immediate
re-exportation.
Section 4
Specialarrangementsfordischarge
Article 743
For the purposes of this Chapter, it shall always be possible with the
agreement of the customs authorities to abandon goods to the Exchequer
in exceptional substantiated cases.
Section 5
Commercialpolicymeasures
Article 744
Where Community acts provide for commercial policy measures on:
(a) release of goods for free circulation, the said measures shall not
apply on entry of the goods for the temporary importation procedure
nor for such time as they remain under the procedure;
(b) goods brought into the customs territory of the Community, the said
measures shall apply when the goods are entered for the temporary
importation procedure;
(c) exports, the said measures shall not apply when non-Community
goods are re-exported from the customs territory of the Community
after beingplaced under the temporary importation procedure.
Article 745
The release of import goods for free circulation shall be subject to the
application by the customs authorities of any commercial policy
measures in force for those goods at the time when the declaration for
release for free circulation was accepted.!B1993R2454 — EN — 01.07.2000 — 003.001 — 254
Section 6
Exchangeof information
Article 746
1. The Member States shall communicate to the Commission:
(a) cases in which Article 696 is applied pursuant to Article 229 (1) (c);(b) the information referred to in Annex 102 in respect of each
authorization where the value of the import goods exceeds
ECU 4 000 and temporary importation was authorized pursuant to
Article 688;
(c) the information referred to in Annex 103 in respect of each
authorization where temporary importation was authorized pursuant
to Article 689.
2. The information referred to in paragraph 1 (b) and (c) shall be
communicated by 15 March and 15 September each year in respect of
authorizations issued duringthe precedingsix-month period. It shall be
circulated by the Commission to the other Member States and shall be
examined by the Committee in cases where this is judged necessary.
Article 747
1. The Member States shall communicate to the Commission:
(a) the list of customs authorities to which applications must be
presented, other than under Articles 695, 696 and 697;
(b) the list of customs offices empowered to accept declarations for the
procedure pursuant to Articles 695, 696, 697 and 699.
2. The provisions of Article 649 (2) and (3) shall apply.
CHAPTER 6
Outwardprocessing
Section 1
Generalprovisions
Article 748
For the purposes of this Chapter:
(a)main compensating products means: the compensatingproducts for
the production of which the use of the outward processingprocedure
was authorized;
(b)secondary compensating products means: compensatingproducts
other than those for which the procedure was authorized, which
necessarily result from the outward processingoperation;
(c)lossesmeans: the proportion of the temporary export goods
destroyed and lost duringthe processingoperation, in particular by
evaporation, desiccation, ventingas g as or leaching ;
(d) quantitative scale method means: calculation of the proportion of
temporary export goods incorporated in the various compensating
products by reference to the quantity of such goods;
(e)value scale method means: calculation of the proportion of
temporary export goods incorporated in the various compensating
products by reference to the value of such compensatingproducts;
(f)prior importation means: the system provided for in Article 154 (4)
of the Code;!B
!M1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 255
(g)triangular traffic means: the system under which the compensating
products are released for free circulation with partial or total relief
from import duties with a customs administration other than that
from which the goods were temporarily exported;
(h)amount to be deducte d means: the import duties which would have
been applicable to the temporary export goods if they had been
imported into the customs territory of the Community from the
country in which they underwent the processingoperation or the last
processingoperation;
(i)loading, transport and insurance costs means: all costs incurred in
connection with the loading, transport and insurance of the goods
including:
— commissions and brokerage, except buying commissions,— the cost ofcontainers not integral to the temporaryexport goods,— the cost of packing, including labour and materials,
— handlingcosts incurred in connection with transport of the
goods.
Subsection 1
Authorizinguseoftheprocedure—normalprocedure
Article 749
1. For the purposes of Article 148 (b) of the Code, the customs
authorities shall satisfy themselves that it is possible to establish that the
compensatingproducts have been manufactured from temporary export
goods, by means, in particular, of the following:
(a) the statement or description of special marks or manufacturer’s
numbers;
(b) the affixingof plombs, seals, clip-marks or other distinctive marks;
(c) the takingof samples, illustrations or technical descriptions;
(d) the carryingout of analyses;(e) the examination of supportingdocuments relatingto the transaction
under consideration (such as contracts, correspondence or invoices)
which show clearly that the compensatingproducts are to be
manufactured from the temporary export goods.
The customs authorities may also use the ‘information document to
facilitate the temporary exportation of goods sent from one country for
manufacture, processingor repair in another’ provided for by the
Customs Cooperation Council recommendation of 3 December 1963 and
contained in Annex 104.
2. Where the procedure is requested for the repair of goods, whether or
not with the standard exchange system, the customs authorities shall
satisfy themselves that the temporary export goods are capable of being
repaired. If the customs authorities consider that this condition is not
fulfilled, they shall refuse authorization.
3. Where the standard exchange system is requested, the customs
authorities shall, interalia,make useoftheverification methods listed in
paragraph 1 (a), (c), (d) or (e). In the case of paragraph 1 (e), supporting
documentsshallindicate clearlythattherepair inquestionwillbecarried
out by supplyinga replacement complyingwith the conditions set out in
Article 155 (1) of the Code.
4. For the purposes of paragraph 3, the customs authorities shall, in
particular, satisfy themselves that the use of the procedure to carry out a
replacement as provided for in Article 154 (1) of the Code is not
authorized as a means of improvingthe technical performance of the
goods.!B1993R2454 — EN — 01.07.2000 — 003.001 — 256
To that end they shall check:
— the contracts and other supportingdocuments relatingto the repair,
and
— the sales or leasingcontracts and/or invoices relatingto the
temporary export goods or the goods incorporating temporary
export goods, in particular the terms set out therein.
5. Where it is not possible to establish whether the compensating
products will be manufactured from the temporary export goods and a
request is made to the customs authorities for a derogation under Article
148 (b) of the Code, the authorities shall submit the application to the
Commission.
Article 750
1. The application shall be made in conformity with Article 497 and in
accordance with the specimen in Annex 67/E, and presented by the
person to whom the authorization may be granted under Article 86, 147
and 148 of the Code.
2. (a) The application shall be presented to the customs authorities
designated by the Member State where the goods for temporary
exportation are located.
(b) Where itisexpected thatthegoodswillbeexportedfromseveral
Member States, application for a single authorisation may be
made. This application shall be presented to the customs
authorities designated by the Member State where part of the
goods are located.
In that case, the application shall include particulars of the
sequence of operations and the expected places of temporary
exportation.
Article 751
1. Without prejudice to Articles 760 and 761, authorizations shall be
issued by the customs authorities to which the application was presented
under Article 750 (2) and shall be made out in conformity with Article
500 and in accordance with the specimen in Annex 68/E.
By way of derogation from Article 500 (3) and in duly substantiated
exceptional cases, the customs authorities may issue a retroactive
authorization. The retroactive effect of such authorization may not go
back beyond the time when the application was lodged. This derogation
shall not apply to standard exchange with prior importation.
2. Where Article 750 (2) (b) applies, the authorization may not be
issued without the agreement of the customs authorities designated by
the Member States in which the places indicated in the application are
located. The followingprocedure shall apply:
(a) the customs authorities to which the application was presented, after
satisfyingthemselves that the economic conditions can be con-
sidered fulfilled in respect of the planned operation, shall
communicate the application and the draft authorization to the other
customs authorities concerned; the said draft shall include, at least,
the rate of yield,the approvedmethods of identification, the customs
offices referred to at point 11 of the model authorization in Annex
68/E, if appropriate the customs office responsible for the
arrangements (‘supervising office’) and any simplified procedures
used for entry for the arrangements or release for free circulation
under the arrangements as well as the rules to be observed inter alia
as regards notification to the supervising office;
(b) the other customs authorities concerned shall notify the existence of
any objections as soon as possible, and in any case within two
months of the date of communication of the application and draft
authorization;!B1993R2454 — EN — 01.07.2000 — 003.001 — 257
(c) the customs authorities referred to in subparagraph (a) may issue the
authorization if they have received no information concerningthe
existence of objections to the draft authorization within the period
referred to in subparagraph (b);
(d) the Member State issuingthe authorization shall send a copy thereof
to all the Member States referred to above.
Authorizations issued in this way shall be valid only in the Member
States referred to above.
The Member States shall communicate, to the Commission, the names
and addresses of the customs authorities designated to receive the
application and the draft authorization mentioned in subparagraph (a).
The Commission shall inform the other Member States accordingly.
Article 752
1. An authorization for use of the standard exchange system without
prior importation may also be used for the reimportation of compensat-
ingproducts instead of the replacement products, provided that all the
conditions are fulfilled.
2. Where circumstances so warrant and all the conditions for
authorizinguse of the standard exchang e system without prior
importation are fulfilled, the customs authorities may allow the holder
of an outward processingauthorization which does not provide for use of
this system to import replacement products.
The persons concerned shall submit a request to this effect no later than
the time the products are imported.
Article 753
The period of validity of an authorization shall be set by the customs
authorities havingreg ard to the economic conditions and the specific
needs of the applicant.
Where the period of validity exceeds twoyears, the economic conditions
on the basis of which the authorization was issued shall be reviewed
periodically at intervals specified therein.
Article 754
1. The period within which compensatingproducts must be reimported
into the customs territory of the Community shall be determined with
reference to the time required to complete the processingoperations and
to transport the temporary export goods and the compensating products.
This period shall be calculated from the date of acceptance of the
declaration of entry for the procedure.
2. Under the standard exchange system without prior importation, the
period within which replacement products must be imported into the
customs territory of the Community shall be determined with reference
to the time required for the substitution of the temporary export goods
and for transport of the temporary export goods and of the replacement
products. This period shall be calculated from the date of acceptance of
the declaration of entry for the procedure.
3. The reimportation ofcompensatingproducts referred to in parag raph
1 and the importation of replacement products referred to in paragraph 2
shall be deemed to have been accomplished when the products are:
— released for free circulation, or— placed in a free zone or free warehouse or under the customs
warehousingor inward processingprocedures,
— placed under the external Community transit procedure.!B1993R2454 — EN — 01.07.2000 — 003.001 — 258
4. The date to be taken into account for the application of this Article
shall be the date of acceptance of the declaration for release for free
circulation or the declaration enteringthe products for one of the
customs-approved treatments or uses referred to in paragraph 3, or the
date of entry into a free zone or free warehouse.
Article 755
Where circumstances so warrant the period referred to in Article 754
may be extended, even if the initial period has already expired.
Article 756
1. Where circumstances so warrant, the period referred to in Article
157 of the Code may be extended even after the original period has
expired.
2. For the purposes of Article 157 (1) of the Code, the placingof g oods
in a free zone or free warehouse or under the customs warehousing
procedure for subsequent export shall be treated as export.
Article 757
Without prejudice to Article 758, the rate of yield referred to in Article
149 (2) of the Code shall be fixed no later than the time when the goods
are entered for the procedure, takinginto account the technical data
concerningthe operation or operations to be performed where these are
available, or, where they are not, data available in the Community
relatingto operations of the same type.
Article 758
Where circumstances sowarrant, the customsauthorities mayfixthe rate
of yield after thegoods havebeen entered for the procedure, but not later
than the time when the declaration for release for free circulation of the
compensatingproducts is accepted.
Article 759
1. For the purposes of Article 147 (2) of the Code, the authorization
referred to in Article 751 shall be issued at the request of the person
exportingthe temporary export g oods even where he is not the person
carryingout the processingoperations. This derog ation shall be
requested in the application presented to the customs authorities of the
Member State in which the applicant is established. It shall also apply in
the case of triangular traffic.
The authorization shall be issued to the applicant.
The derogation shall enable a person other than the holder of the
authorization to declare compensatingproducts for free circulation and
to be authorized to use the procedure.
2. The application must be accompanied by all supportingdocuments
required for its examination. These documents must show in particular:
— the advantages which would result from application of Article 147
(2) of the Code in terms of an increase in sales of the export goods
compared with sales carried out under normal conditions,
— evidence that the requested derogation would not cause damage to
the essential interests of Community producers of products identical
or similar to the compensatingproducts to be reimported.
3. Where more than one Member State is involved in the export
operations and an application for a single authorisation is made, the
procedure provided for in Article 751(2) shall apply.!B
!M141993R2454 — EN — 01.07.2000 — 003.001 — 259
If there are objections to a draft authorisation, the Commission may
decide in accordance with the Committee procedure whether the
authorisation can be issued and on what conditions.
The Commission shall decide in accordance with the Committee
procedure whether and on what conditions an authorization may be
issued, and shall in particular specify control measures to ensure that the
relief referred to in Article 151 of the Code is granted only for
compensatingproducts in which the temporary export g oods are actually
incorporated.
Subsection 2
Authorizinguseoftheprocedure-simplifiedprocedures
Article 760
1. Where the simplified procedures for entry for the procedure laid
down in Article 76 of the Code are not applied, and the processing
operations concern the repair of goods, a customs office empowered by
the customs authorities to issue authorizations usingthe simplified
procedure shall allow the lodging of the declaration of entry for the
procedure to constitute an application for authorization.
In this case acceptance of the declaration shall constitute the auth-
orization, and the said acceptance shall be subject to the conditions
governing the granting of the authorization.
2. Declarations presented under paragraph 1 shall be accompanied by a
document made out by the declarant containingthe following
information, as necessary, unless such information can be entered in
box 44 of the form used for the declaration itself:
(a) where the personapplyingtousetheprocedure isnot the same asthe
declarant, the name or business name and address of the applicant;
(b) the trade and/or technical description of the compensatingproducts;
(c) the nature of the processingoperations;
(d) the time required to reimport the compensatingproducts;(e) therate ofyield or,whereappropriate, the manner ofestablishingthe
rate of yield;
(f) the means of identification.
Article 498 shall apply mutatis mutandis .
3. Article 502 shall apply mutatis mutandis .
Article 761
1. Where the processingoperations concern repairs of a non-commer-
cial nature, whether for a consideration or free of charge, the customs
office designated by the customs authorities shall, at the request of the
declarant, allow the declaration for release for free circulation to
constitute the application for authorization. In these cases, acceptance of
the declaration shall constitute authorization and the said acceptance
shall be subject to the conditions governing the granting of the
authorization.
2. For the purposes of paragraph 1 ‘repairs of a noncommercial nature’
means repairs to goods, including restoring them to their original
condition and puttingthem in order, which:
— are carried out on an occasional basis, and— relate exclusively togoods for the personal use of the importer or his
family, which do not by their nature or quantity reflect any
commercial interest.!M14
!B1993R2454 — EN — 01.07.2000 — 003.001 — 260
3. It shall be for the applicant to prove the non-commercial nature of
thegoods.Thecustomsoffice shallnotgrantthefacilities providedforin
paragraph 1 unless all the conditions are fulfilled.
Section 2
Entryofgoodsfortheprocedure
Article 762
The procedures governing the entry of goods for the outward processing
procedure shall apply to temporary export goods, including temporary
export goods used under the standard exchange system whether with
prior importation or not.
Subsection 1
Normalprocedure
Article 763
1. Except where Articles 760 and 761 apply, the declaration entering
temporary export goods for the outward processing procedure (export
declaration) shall be lodged at one of the offices of entry for the
procedure specified in the authorization.
2. Where Article 760 applies, the declaration referred to in paragraph 1
shall be lodged at a duly empowered customs office.
Article 764
1. The declaration referred to in Article 763 shall be made in
accordance with the provisions laid down for exportation.
2. Without prejudice to the application of Article 761, the description
of the goods in the declaration referred to in paragraph 1 shall
correspond to the specifications in the authorization.
3. The provisions of Article 658 (3) shall apply.
Subsection 2
Simplifiedprocedures
Article 765
The simplified procedures provided for in Article 76 of the Code shall
apply in accordance with Article 277.
Section 3
Entitlementtoreliefundertheprocedure
Article 766
Without prejudice to Article 754 (runningof period provided for in
Article 149 (1) of the Code), entitlement to relief under the outward
processingprocedure shall be subject to the lodg ingof a declaration for
release for free circulation.
Article 767
1. Except where Articles 760 and 761 are applied, the declaration for
release for free circulation shall be lodged at one of the offices of
discharge specified in the authorization.
2. Where Article 760isapplied,thedeclaration referredtoinparagraph
1 shall be lodged with the customs office which issued the authorization.!B1993R2454 — EN — 01.07.2000 — 003.001 — 261
3. Where Article 761 is applied, the declaration for release for free
circulation shall be lodged with a customs office duly empowered by the
customs authorities.
4. However, the supervisingoffice may allow the declaration referred
to in paragraph 1 to be presented at a customs office other than the ones
referred to in paragraphs 1 and 2.
Article 768
1. The declaration referred to in Article 767 shall be made in
accordance with Articles 198 to 252.
2. Without prejudice to the application of Article 761, the description
of the compensatingproducts or replacement products in the declaration
referred to in paragraph 1 shall correspond to the specifications in the
authorization.
3. For the purposes of Article 62 (2) of the Code, the documents to
accompany the declaration shall be those whose production is necessary
for the release of the goods for free circulation, as provided for in
Articles 218 to 221 and:
— a copyof the declaration of entry for the procedure, or, in the case of
triangular traffic, the INF 2 form as provided for in Article 781, and
— where the declaration for release for free circulation is lodged after
the expiry of the periods fixed in accordance with Article 149 (1) of
the Code, and Article 754 (3) is applied, any supportingdocuments
makingit possible to verify that the compensatingor replacement
products were assigned to the customs-approved treatments or uses
within the said period.
Article 769
The simplified procedures provided for in Article 76 of the Code shall
apply to release for free circulation under the procedure in accordance
with Articles 254 to 267 and 278.
Section 4
Provisionsrelatingtotheapplicationofcharges
Article 770
In the calculation of the amount to be deducted referred to in the first
subparagraph of Article 151 (2) of the Code, no account shall be taken
of:
(a) the charges provided for in:
— Article 14 (2) of Council Regulation (EEC) No 2727/75 on the
market in cereals(1),
— Article 13 (1) of Council Regulation (EEC) No 2759/75 on the
market in pigmeat(2),
— Article 8 (1) of Council Regulation (EEC) No 2771/75 on the
market in eggs(3),
— Article 8 (1) of Council Regulation (EEC) No 2777/75 on the
market in poultrymeat(4),
— Articles 25and 25aofCouncil Regulation (EEC) No1035/72on
the fruit and vegetable sector(5),!B
(1) OJ No L 281, 1. 11. 1975, p. 1.
(2) OJ No L 282, 1. 11. 1975, p. 1.
(3) OJ No L 282, 1. 11. 1975, p. 49.
(4) OJ No L 282, 1. 11. 1975, p. 77.
(5) OJ No L 118, 20. 5. 1972, p. 1.1993R2454 — EN — 01.07.2000 — 003.001 — 262
— Article 53 (3) of Council Regulation (EEC) No 822/87 on the
market in wine(1);
(b) anti-dumpingduties and countervailingduties,
which would have been applicable to the temporary export goods if they
had been imported into the Member State concerned from the country
where they underwent the processingoperation or the last such
operation.
Article 771
1. Where the second subparagraph of Article 151 (2) of the Code is
applied, the loading, transport and insurance costs for the temporary
export goods to the place where the processing operation or the last such
operation took place shall not be included in:
— the value of the temporary export goods which is taken into account
whendeterminingthecustomsvalueofthecompensatingproductsin
accordance with Article 32 (1) (b) (i) of the Code,
— the processingcosts, where the value of the temporary export g oods
cannot be determined by application of Article 32 (1) (b) (i) referred
to in the first indent.
2. The processingcosts referred to in parag raph 1 shall include the
loading, transport and insurance costs for the compensating products
from the place where the processingoperation or the last processing
operation took place to the place where they enter the customs territory
of the Community.
3. The repair costs referred to in Article 153 of the Code shall consist
of the total payment made or to be made by the holder of the
authorization to or for the benefit of the person carryingout the repairs
for the repairs carried out and shall include all payments made or to be
made as conditions of the repair of the temporary export goods by the
holderoftheauthorization tothepersoncarryingouttherepairsorbythe
holder of the authorization to satisfy an obligation of the person carrying
out the repairs.
Such payment need not necessarily take the form of a transfer of money.
Payment may be made by way of letters of credit or negotiable
instruments and may be made directly or indirectly.
Article 143 shall apply for the appraisal of the relationship between the
holder of the authorization and the operator.
Article 772
1. The proportion of temporary export goods incorporated in the
compensatingproducts shall be calculated by one of the methods
referred to in Articles 773 to 775 where all the compensatingproducts,
other than secondary compensatingproducts referred to in Article 774
(3) resultingfrom a g iven processingoperation are not released for free
circulation at the same time.
2. The calculations referred to in Articles 773 to 775 shall be worked
out on the basis of the examples set out in Annex 105 or by any other
method giving the same results.
Article 773
1. Where one kind of compensatingproduct only is derived from the
outward processingoperations from one or more kinds of temporary
export goods, the quantitative scale method (compensating products)
shall be used to determine the amount to be deducted on release for free
circulation of the compensatingproducts.!B
(1) OJ No L 84, 27. 3. 1987, p. 1.1993R2454 — EN — 01.07.2000 — 003.001 — 263
2. For the purposes of paragraph 1, the quantity of each kind of
temporary export goods corresponding to the quantity of compensating
products released for free circulation to be taken into account for
determiningthe amount tobe deducted shall becalculated byapplyingto
the total quantity of each kind of the said goods a coefficient
correspondingto the ratio of the quantity of compensatingproducts
released for free circulation to the total quantity of compensating
products.
Article 774
1. Where several kinds of compensatingproduct are derived from the
outward processingoperations from one or more kinds of temporary
export goods and all elements of the said goods are found in each of the
different kinds of compensatingproduct, the quantitative scale method
(temporary export goods) shall be used to determine the amount to be
deducted on the release for free circulation of the compensating
products.
2. In decidingwhether the method referred to in parag raph 1 applies,
no account shall be taken of losses.
3. In determiningthe proportion of temporary export g oods, secondary
compensatingproducts which constitute waste, scrap, residues, offcuts
and remainders shall be treated as losses.
4. Where paragraph1isapplied,the quantityof each kindoftemporary
export goods used in the manufacture of each kind of compensating
productshallbedeterminedbysuccessivelyapplyingtothetotal quantity
of each kind of temporary export goods a coefficient corresponding to
the ratio of the quantity of the said goods found in each kind of
compensatingproduct to the total quantity of the said g oods found in the
compensatingproducts as a whole.
5. The quantity of each kind of temporary export goods corresponding
to the quantity of each kind of compensatingproduct released for free
circulation to be taken into account for determiningthe amount to be
deducted shall be calculated by applyingthe coefficient arrived at by the
method indicated in Article 773 (2) to the quantity of each kind of
temporary export goods used in the manufacture of each kind of the said
products, calculated in accordance with paragraph 4.
Article 775
1. Where Articles 773 and 774 do not apply, the value scale method
shall be used.
However, with the agreement of the holder of the authorization and for
the purposes of simplification, the customs authorities may apply the
quantitative scale method (temporary export goods) instead of the value
scale method where either method would give similar results.
2. In order to determine the quantity of each kind of temporary export
goods used in the manufacture of each kind of compensating product,
successive coefficients correspondingto the ratio ofthe customsvalue of
each compensatingproduct to the total customs value of those products
shall be applied to the total quantity of temporary export goods.
3. Where onetype ofcompensatingproductisnotreimported,thevalue
of such products for the purposes of the value scale shall be the recent
sellingprice in the Community of identical or similar products, provided
such price is not influenced by a relationship between the buyer and
seller.
Article 143 shall apply for the appraisal of the relationship between the
buyer and seller.
If thevalue cannot be determined by application of the above provisions,
it shall be determined by the customs authorities by any reasonable
method.!B1993R2454 — EN — 01.07.2000 — 003.001 — 264
4. The quantity of each kind of temporary export goods corresponding
to the quantity of each kind of compensatingproduct released for free
circulation to be taken into account for determiningthe amount to be
deducted shall be calculated by applyingthe coefficient arrived at by the
method indicated in Article 773 (2) to the quantity of each kind of
temporary export goods used in the manufacture of those products,
calculated in accordance with paragraph 2.
Article 776
1. Where an outward processingauthorization is issued which does not
provide for a repair and the customs authorities is able, by agreement
with the holder of the authorization, to set an approximate amount of
dutypayableunder theprovisionsonpartial relieffromimportduties,the
said authority may set an average rate applicable to all processing
operations to be carried out under that authorization (aggregated
discharge) in the case of undertakings which frequently carry out
outward processingoperations.
2. The rate referred to in paragraph 1 shall be determined for each
period not exceedingsix months on the basis of:
— anapproximate estimate made inadvanceofthesumpayablefor that
period, or
— experience gained withregard to the collection ofthe amount paid in
respect of an earlier equivalent period.
The rate shallbeincreased asappropriatewithaviewtoensuringthat the
amount of importdutyentered intheaccountsisnotlessthantheamount
legally due.
3. The rate referred to in paragraph 1 shall apply provisionally to the
processingcharg es for compensatingproducts released for free
circulation for a reference period identical to that used for the
calculations referred to in paragraph 2, and it shall not be necessary to
calculate precisely the amount of import duty payable every time items
are released for free circulation.
4. The amount of importdutyobtained byapplyingthisArticle shall be
entered in the accounts under the conditions and within the periods
provided for in Articles 217 to 232 of the Code.
5. At the end of each reference period the customs authorities shall
undertake the aggregated discharge of the procedure and make the final
calculation in accordance with the provisions relatingto partial relief
from import duties.
6. If it emerges from the final calculation that the amount of import
duty which has been entered in the accounts is too high, or that, in spite
of the increase effected in accordance with paragraph 2, the amount of
import duty entered in the accounts is less than the amount legally due,
an adjustment shall be made.
Section 5
Triangulartraffic
Article 777
1. The customs authorities referred to in Article 751 shall permit use of
the triangular traffic system either:
(a) in connection with the authorization referred to in Article 147 or
Article 152 of the Code; or
(b) at the special request of the holder of the authorization, presented
after the authorization has been granted but before the compensating
or replacement products have been released for free circulation.
2. Use of the triangular traffic system shall not be authorized under the
standard exchange system with prior importation.!B1993R2454 — EN — 01.07.2000 — 003.001 — 265
Article 778
1. Without prejudice to Article 783, where the triangular traffic system
is used the information sheet known as ‘INF 2’shall be used.
2. Information sheet INF 2, correspondingto the specimen and
provisions in Annex 106, shall comprise one original and one copy
which shall be presented together at the office of entry.
Information sheet INF 2 shall be made out for the quantity of goods
entered for the procedure. Where it is expected that the compensatingor
replacement products will be reimported in more than one consignment
at different customs offices, the office of entry shall, at the request of the
holder of the authorization, issue the requisite number of INF 2 sheets
made out for the quantity of goods entered for the procedure.
3. In the event of theft, loss or destruction of information sheet INF 2,
the holder of the outward processingauthorization may ask the customs
officewhichendorseditforaduplicate tobeissued.Thesaidoffice shall
comply with this request provided it can be shown that the temporary
export goodsin respect of which the duplicate is requested havenot been
reimported.
The duplicate so issued shall bear one of the followingindications:
— DUPLICADO,— DUPLIKAT,— DUPLIKAT,—ΑΝΤΙΓΡΑΦ4Omikron ,
— DUPLICATE,
— DUPLICATA,
— DUPLICATO,— DUPLICAAT,— SEGUNDAVIA,
— KAKSOISKAPPALE — DUPLIKAT,
— DUPLIKAT.4. The request for the issue of information sheet INF 2 shall constitute
the consent of the holder of the authorization referred to in Article 150
(1) (b) of the Code.
Article 779
1. The office of entry for the procedure shall endorse the original and
the copy of information sheet INF 2. It shall retain the copy and return
the original to the declarant.
2. Where the office of entry for the procedure considers that the
customs office where the declaration for free circulation will be
presented requires certain authorization particulars which do not appear
on the information sheet, it shall enter such particulars on the
information sheet.
3. The original of information sheet INF 2 shall be presented to the
customs office where the goods leave the customs territory of the
Community. That office shall certify on the original that the goods have
left the said territory and shall return it to the person presentingit.
Article 780
1. Where the office of entry for the procedure is called upon to endorse
information sheet INF 2, it shall indicate in box 16 the means used to
identify the temporary export goods.!B
!A1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 266
2. Where samples are taken or illustrations or technical descriptions are
used, the office referred to in paragraph 1 shall authenticate such
samples, illustrations or technical descriptions by affixingits 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 bearingthe stamp of the office and reference particulars of the
export declaration shall be attached to the samples, illustrations or
technical descriptions in a manner which prevents substitution.
3. The samples, illustrations or technical descriptions, authenticated
and sealed in accordance with paragraph 2, shall be returned to the
exporter, who shall present them with the seals intact when the
compensatingor replacement products are reimported.
4. Where an analysis is required and the results will not be known until
after the customs office has endorsed information sheet INF 2, the
document containingthe results of the analysis shall be g iven to the
exporter in a sealed tamper-proof envelope.
Article 781
1. The importer of the compensatingor replacement products shall
present the original of information sheet INF 2 and, where appropriate,
the means of identification referred to in Article 780 (3) and (4) to the
office of discharge when he lodges the declaration for release for free
circulation.
2. Where the compensatingor replacement products are released for
free circulation in a single consignment orin more than one consignment
but at the same customs office, that office shall note on the original of
information sheet INF 2 the quantities of temporary export goods
correspondingto the quantities of compensatingor replacement products
released for free circulation. When information sheet INF 2 is
discharged, it shall be annexed to the corresponding declaration. Failing
this, it shall be returned to the declarant and this fact noted in box 44 of
the IM form provided for in Article 205.
3. Where the compensatingor replacement products are released for
free circulation in more than one consignment at more than one customs
office and Article "C2778 (2) 3has not been applied, the customs
officewherethe first declaration for release for free circulation is lodged
shall, at the request of the declarant, replace the initial information sheet
INF 2 with further INF 2 sheets made out for the quantity of temporary
export goods not yet released for free circulation. The customs office
shall indicate on the replacement information sheet or sheets the number
of the initial information sheet and the customs office which issued it.
The quantities entered on the replacement information sheet or sheets
shall be set off against the quantities entered on the initial information
sheet INF 2 which, once discharged in this way, shall be annexed to the
initial declaration for release for free circulation. As each of the
replacement information sheets is discharged, it shall be annexed to the
declaration for free circulation to which it refers.
Article 782
The office of discharge shall be empowered to ask the customs office
which endorsed information sheet INF 2 for post-clearance verification
of the authenticity of the information sheet and the accuracy of the
particulars which it contains and any additional information entered on
it.
The latter customs office shall comply with this request as soon as
possible.
Article 783
Simplified information and control procedures may be used for specific
triangular traffic flows.!B1993R2454 — EN — 01.07.2000 — 003.001 — 267
The Member States concerned shall send the Commission in advance a
draft of the proposed procedures for the flow in question. The
Commission shall inform the other Member States.
The simplified procedures communicated to the Commission may be
implemented unless the Commission notifies the Member States
concerned within two months of the date of receipt of the draft that
there are objections to implementation of the procedures.
Section 6
Commercialpolicymeasures
Article 784
1. Commercial policy measures on exports shall apply at the time of
acceptance of the declaration of entry for the procedure.
2. Paragraph 1 shall not affect decisions allowing ashes and residues of
copper and copper alloys fallingwithin CN code 2620 and waste of
copper and copper alloys fallingwithin CN code 7404 00 not to be
charged against export quotas.
Article 785
1. When the compensatingproductsreferred to inArticle 145(1) ofthe
Code are released for free circulation, the specific commercial policy
measures in force for such products at the time when the declaration for
release for free circulation is accepted shall apply only where such
products do not originate in the Community within the meaning of
Articles 23 and 24 of the Code.
2. Commercial policy measures for imports shall not apply where the
standard exchange system is used, nor in the case of repairs or of
additional processingoperations to be carried out in accordance with
Article 123 of the Code.
Section 7
Administrativecooperation
Article 786
1. For every application for authorization which is rejected because the
economic conditions are not considered to be fulfilled, the Member
States shall send the Commission the information in Annex 107.
2. The information referred to in paragraph 1 shall be sent during the
month followingthat in which the application was rejected. The
Commission shall circulate such information to the other Member States
and it shall be examined by the Committee where this is considered
necessary.
Article 787
1. The Member States shall communicate to the Commission:
(a) the list of customs authorities towhich applications for authorization
are to be presented, except under Articles 760 and 761;
(b) the list of customs offices empowered to issue authorizations
pursuant to Articles 760 and 761.
2. The provisions of Article 649 (2) and (3) shall apply.!B1993R2454 — EN — 01.07.2000 — 003.001 — 268
TITLE IV
IMPLEMENTINGPROVISIONSRELATINGTOEXPORT
CHAPTER 1
Permanentexportation
Article 788
1. The exporter, within the meaningof Article 161 (5) of the Code,
shall be considered to be the person on whose behalf the export
declaration is made and who is the owner of the goods or has a similar
right of disposal over them at the time when the declaration is accepted.
2. Where ownership or a similar right of disposal over the goods
belongs to a person established outside the Community pursuant to the
contract on which the export is based, the exporter shall be considered to
be the contractingparty established in the Community.
Article 789
In cases involvingsub-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 relatingto the application of prohibitions and
restrictions shall take account of the special nature of the situation.
2. Where, in the cases referred to in paragraph 1, export formalities are
not completed in the exporter’s Member State, the customs office where
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 3
shall be used. The customs office where the export declaration has been
lodged (customs office of export) shall stamp Box A and, where
appropriate, complete box D. On granting release of the goods, it shall
retain copy 1, send copy 2 to the statistical office of the Member State of
the customs office of export and return copy 3 to the person concerned.
Article 793
1. Copy 3 of the Single Administrative Document and the goods
released for export shall be presented to customs at the customs office of
exit.!B1993R2454 — EN — 01.07.2000 — 003.001 — 269
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 by the
railway companies, the postal authorities, the airlines or the shipping
companies;
(b) inthecaseofgoodsexportedbypipeline andofelectrical energy,the
office designated by the Member State where the exporter is
established;
(c) in the case of goodsexported byother means or in circumstances not
covered by (a) and (b), the last customs office before thegoods leave
the customs territory of the Community.
3. Thecustomsoffice ofexitshallsatisfyitselfthat thegoodspresented
correspondtothosedeclared andshall supervisetheir physical departure.
Where the declarant enters ‘RET-EXP’ in Box 44 or otherwise indicates
his wish to have Copy No 3 returned to him, the said office shall certify
the physical departure of the goods by means of an endorsement on the
back 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 of the office of exit, for return to the declarant.
The endorsement shall take the form of a stamp showingthe name of the
office and the date.
In the case of split exportation, the endorsement shall be given only for
those goods which are actually exported. In the case of split exportation
via severaldifferent customsoffices, thecustomsoffice ofexitwhere the
original of copy 3 was presented shall, upon receiving a duly
substantiated request, certify a copy of copy 3 for each part of the
goods in question, with a view to it being presented to another office of
exit concerned. The original of copy 3 shall be noted accordingly.
When the entire operation is carried out on the territory of one Member
State, that Member State may provide for the non-endorsement of copy
3, in which case this copy shall not be returned.
4. Where the customs office of exit establishes that goods are missing,
it shall note thecopyofthe 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 thesegoodsuntil the export formalities have
been completed.
When the customs office of exit establishes a discrepancy in the nature
of the goods, it shall refuse exit until the export formalities have been
completed, and shall also inform the customs office of export.
5. In the cases referred to in paragraph 2 (a), the customs office of exit
shall endorse copy 3 of the export declaration in accordance with
paragraph 3 after making the endorsement ‘Export’ in red on the
transport document and affixingits stamp. Where, in the case of reg ular
shippinglines or direct transport or flig hts to third country destinations,
the operators are able to guarantee the regularity of operations by other
means, the endorsement ‘Export’shall not be required.
6. Where goodssent to a third countryor a customs office of exitunder
a transit procedure are concerned, the office of departure shall endorse
copy 3 in accordance with paragraph 3 and return it to the declarant after
makingthe endorsement ‘Export’, in red, on all copies of the transit
document or any other document replacingit. The customs office of exit
shall control the physical exit of the goods.
The first subparagraph shall not apply where presentation at the office of
departure as referred to inArticle 419 (4)and (7) and Article 434(6) and
(9) is dispensed with.!B
!M5
!B1993R2454 — EN — 01.07.2000 — 003.001 — 270
!M5
6a. Where goods under excise duty suspension arrangements are sent to
a third country under cover of the accompanyingdocument provided for
by Regulation (EEC) No 2719/92, the customs office of export shall
endorse Copy No 3 of the Single Administrative Document in
accordance with paragraph 3 and return it to the declarant after entering
theword‘Export’inredandaffixingthestampreferredtoinparagraph3
on all copies of the accompanyingdocument.
Reference shall be made to the accompanyingdocument 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 accompanyingdocument in accordance
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 accompanyingdocument.
7."C3The customs office of export may ask the exporter to provide
evidence 3that the goods have left the customs territory of the
Community.
Article 794
1. Goods not subject to prohibition or restriction and not exceeding
ECU 3 000 in value per consignment and per declarant may be declared
at the customs office of exit.
Member States may provide that this provision shall not apply when the
person makingthe export declaration is actingas a professional customs
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
circumstances.
Acceptance of this declaration shall be subject to presentation by the
exporter, to the satisfaction of the customs authorities of the customs
office concerned, of evidence concerningthe nature and quantity of the
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 appli-
cation of the penalties in force nor the consequences which may arise as
regards the common agricultural policy.
Article 796
1. Where goods released for export do not leave the customs territory
of the Community, the exporter shall immediately inform the customs
office of export. Copy 3 of the declaration in question shall be returned
to that office.
2. Where, in the cases referred to in Article 793 (5) or (6), a change in
the transport contract has the effect of terminatinginside the customs
territory of the Community a transport operation which should have
finished outside it, the companies or authorities in question may only
carry out the amended contract with the agreement of the customs office
referred to in Article 793 (2) (a) or, in the case of a transit operation, the
office of departure. In this case copy 3 should be returned.
(1) OJ No L 76, 26. 3. 1992, p. 1.!B1993R2454 — EN — 01.07.2000 — 003.001 — 271
CHAPTER 2
TemporaryexportationusinganATA carnet
Article 797
1. An ATA carnet may be used for export where the following
conditions are fulfilled:
(a) the ATA carnet shall be issued in a Member State of the Community
and endorsed and guaranteed by an association established in the
Community formingpart of an international g uarantee chain.
The Commission shall publish a list of the associations;
(b) the ATA carnet shall be applicable only to Community goods:
— whichhavenotbeensubjectonexportfromthecustomsterritory
of the Community to customs export formalities with a view to
the payment of refunds or other export amounts under the
common agricultural policy,
— in respect of which no other financial benefit has been granted
under the common agricultural policy, coupled with an
obligation to export the said goods,
— in respect of which no request for repayment has been
submitted;
(c) the documents referred to in Article 221 must be presented. The
customs authorities may require production of the transport
document;
(d) the goods must be intended for reimportation.
2. Where goods covered by an ATA carnet are entered for the purposes
of temporaryexportation, the customs office of export shall carryout the
followingformalities:
(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 boxon 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 box7ofthe exportation counterfoil, 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 not
exceed 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 containingthe particulars referred to in Annex 37
shall be presented to the customs office of export.
On presentation of the carnet in question, the latter shall endorse copy 3
of the export declaration and shall invalidate the reimportation voucher
and counterfoil.!B1993R2454 — EN — 01.07.2000 — 003.001 — 272
TITLE V
OTHERCUSTOMS-APPROVEDTREATMENTSORUSES
CHAPTER 1
Free zonesandfreewarehouses
Section 1
Generalprovisions
Article 799
1. For thepurposesofthisChapter,operator meansanypersoncarrying
on an activity involving the storage, working, processing, sale or
purchase of goods in a free zone or free warehouse.
2. The definitions contained in Article 503 shall also apply to this
chapter.
Article 800
Where Community acts provide that commercial policy measures are to
apply to:
(a) the release of goods for free circulation, such measures shall not
applywhen thegoodsare placed inafree zone orfreewarehouse nor
for such time as the goods remain there;
(b) the entry of goods into the customs territory of the Community, such
measures shall apply when non-Community goods are placed in a
free zone or free warehouse;
(c) the export of goods, such measures shall apply when Community
goods in a free zone or free warehouse are exported from the
customs territory of the Community. Such goods shall be subject to
supervision by the customs authorities.
Article 801
Any person may apply for a part of the customs territory of the
Community to be designated a free zone or for a freewarehouse to be set
up.
Article 802
Any person may apply for a part of the customs territory of the
Community to be designated a free zone or for a freewarehouse to be set
up.
The free zones in existence in the Community and in operation are listed
in Annex 108.
Article 803
1. Authorization to build in a free zone shall be applied for in writing.
2. The application referred to in paragraph 1 shall specify the activity
for which the buildingwill be used and g ive any other information that
will enable the customs authorities to evaluate the grounds for granting
the authorization.
3. The customs authorities shall grant authorization in cases where the
application of customs legislation would not be impeded.!B
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4. Paragraphs1,2and3shall alsoapplywhereabuildinginafreezone
or a buildingconstitutinga free warehouse is converted.
Article 804
Without prejudice to the supervision referred to in Article 168 (1) of the
Code, the customs authorities shall carry out the checks referred to in
Article 168 (2) and (4) of the Code only at random or whenever they
have reasonable doubts concerningcompliance with the applicable
legislation.
Section 2
Activitycarriedoninafreezoneorfreewarehouseandapprovalof
stockrecords
Article 805
In the case of activities referred to in Article 176 (1) of the Code, the
notification referred to in Article 172 (1) of the Code shall take the form
of presentation of the application for approval of the stock records
referred to in Article 808.
Article 806
The operator shall take the necessary precautions to ensure that the
persons he employs to carry on his activities comply with customs
legislation.
Article 807
1. Before commencingactivities in a free zone or a free warehouse, the
operator shall obtain the customs authorities’ approval of the stock
records referred to in Article 176 of the Code.
2. The approval referred to in paragraph 1 shall be accorded only to
persons offeringall the necessary g uarantees concerningthe application
of the provisions on free zones and free warehouses.
Article 808
1. The application for approval referred to in Article 807, hereinafter
referred to as the ‘application’, shall be submitted in writingto the
customs authorities designated by the Member State where the free zone
or free warehouse is located.
2. The application shall specify which of the activities referred to in
Article 176 (1) of the Code is envisaged. It shall include a detailed
description of the stock records kept, or to be kept, the nature and
customs status of the goods to which these activities relate, the customs
procedure under which the activities are to be carried out, where
applicable, and any other information needed by the customs authorities
in order to ensure the proper application of the provisions governing free
zones and free warehouses.
3. Applications and related documents shall be kept by the customs
authorities for at least three years from the end of the calendar year in
which the operator ceases activity in the free zone or free warehouse.
Article 809
Approval of the stock records shall be issued in writingand shall be
dated and signed.
The applicant shall be notified of approval.
A copy shall be kept for the period referred to in Article 808 (3).!B1993R2454 — EN — 01.07.2000 — 003.001 — 274
Article 810
1. The customs authorities shall amend or revoke the approval where
they prohibit the person to whom the approval was issued from carrying
on an activity in the free zone or free warehouse under Article 172 (2) or
(3) of the Code.
2. Approvalshallberevokedbythecustomsauthoritieswheretheyfind
repeated disappearances of goods which cannot be explained to their
satisfaction.
3. Once an approval has been revoked the activities to which the stock
records relate may no longer be carried on in the free zone or free
warehouse.
Section 3
Entryofgoodsintoafreezoneorafreewarehouse
Article 811
Without prejudice to Articles 812 and 813, when goods arrive in a free
zone or free warehouse they need not be presented nor shall a customs
declaration be required.
The arrival of any goods in the places used for the activity shall be
entered immediately in the stock records referred to in Article 807.
Article 812
The transport document referred to in Article 168 (4) of the Code shall
be any document relatingto transport, such as a waybill, delivery note,
manifest or dispatch note, provided it gives all the information necessary
for identification of the goods.
Article 813
1. Without prejudice to any simplified procedures laid down for the
customs procedure to be discharged, where goods placed under a
customs procedure need to be presented to the customs authorities
pursuant to Article 170 (2) (a) of the Code, the relevant document must
be presented with the goods.
2. Where the inward processingprocedure or temporary importation
procedure is discharged by placing of the compensating products or
import goods under the external Community transit procedure, followed
by entry into a free zone or a free warehouse with a view to subsequent
export from the customs territory of the Community, the customs
authorities shall carry out random checks to satisfy themselves that the
indications referred to in Article 817 (3) (f) are entered in the stock
records.
They shall also satisfy themselves that where goods are transferred from
one operator to another within a free zone this is entered in the stock
records of the operator receivingthem.
Article 814
Where a decision to repay or remit import duties authorizes the placing
of the goods in a free zone or a free warehouse, the customs authorities
shall issue the certificate referred to in Article 887 (5).
Article 815
Without prejudice to Article 823, the entry into a free zone or a free
warehouse of goods which are subject to export duties or other export
provisions and which are required by the customs authorities under
Article 170 (3) of the Code to be brought to the attention of the customs
office shall occasion neither presentation of a document on entry nor
systematic and general controls on all goods entering.!B1993R2454 — EN — 01.07.2000 — 003.001 — 275
Article 816
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 conformingto the model and provisions in Annex
109.
Section 4
Operationofafreezoneorafreewarehouse
Article 817
1. The operator keepingthe approved stock records in accordance with
Article 807 shall enter therein all particulars necessary to check the
proper application of customs legislation.
2. If the operator discovers that goods have disappeared other than by
natural causes he shall notify the customs authorities.
3. Without prejudice to Article 824, the stock records shall include:
(a) particulars of marks, identifyingnumbers, number and kind of
packages, the quantity and usual commercial description of the
goods and, where relevant, the identification marks of the container;
(b) information enablingthe g oods to be monitored, in particular their
location;
(c) reference particulars of the transport document used on entry and
removal of the goods;
(d) indication of customs status and, where relevant, reference par-
ticulars of the certificate certifyingthis status referred to in Article
816;
(e) particulars of usual forms of handling;
(f) where the bringing of goods into a free zone or a free warehouse
discharges either an inward processing procedure, a tmporary (SIC!
temporary) importation procedure, or an external Community transit
procedur (SIC! procedure) which itself discharges one of these
procedures, the indications referred to in:
— Article 610 (1) and Article 644 (1),— Article 711;
(h) particulars concerningg oods which would not be subject upon
release for free circulation or temporary importation to import duties
or commercial policy measures, the use or destination of which must
be checked.
4. Where accounts have to be kept for the purposes of a customs
procedure, the information contained in those records need not appear in
the stock records referred to in paragraph 1.
Article 818
1. The usual forms of handlingreferred to in point (b) of the first
paragraph of Article 173 of the Code are those defined in Annex 69.
2. At the request of the declarant, in cases where Article 178 (2) of the
Code applies, the Information Sheet INF 8 may be issued where goods
placed in a free zone or a free warehouse, which have been submitted to
usual forms of handling, are declared for a customs approved treatment
or use.!B
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The Information Sheet INF 8 shall be made out in an original and a copy
on a form complyingwith the model and provisions set out in Annex 70.
The Information Sheet INF 8 may serve for the determination of the
taxation elements which should be taken into account.
To that effect, the supervisingoffice shall provide the information
referred to in Boxes 11, 12 and 13, endorse Box 15 and return the
original of the Information Sheet INF 8 to the declarant.
Article 819
1. Without prejudice to Article 175 (2) of the Code, where non-
Communitygoodsarereleasedforfreecirculation withinafreezoneora
free warehouse, the procedure provided for in Article 253 (3) shall apply
without prior authorization from the customs authorities. In this case
approval of the stock records referred to in Article 809 shall also cover
the use of the said stock records for checkingthe simplified procedure
for release for free circulation.
2. The Community status of the goods released for free circulation in
accordance with paragraph 1 shall be certified by the document referred
to in Annex 109, to be issued by the operator.
Section 5
Removalofgoodsfromafreezoneorafreewarehouse
Article 820
Particulars of the removal of goods from the places used for the activity
shall be entered immediately in the stock records referred to in Article
807.
Article 821
In the case ofthe re-exportation of non-Community goods,whichare not
unloaded or which are transhipped within the meaningof Article 176 (2)
of the Code, the notification referred to in Article 182 (3) of the Code
shall not be required.
Section 6
SpecialprovisionsconcerningCommunityagriculturalgoods
Article 823
1. Prefinancedgoodsplaced inafreezoneorafreewarehousepursuant
to Article 5 of Council Regulation (EEC) No 565/80 shall be presented
and a customs declaration lodged.
2. The declaration referred to in paragraph 1 shall be made in
accordance with Article 530.
Article 824
The stock records referred to in Article 807 shall include, in addition to
the particulars referred to in Article 817, the date on which the
prefinancedgoodswereplaced inthefreezoneorthefreewarehouseand
reference particulars of the entry declaration.
Article 825
Article 532 shall apply to the handlingof prefinanced g oods.!M5
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Article 826
The processingof prefinanced basic products in a free zone or a free
warehouse shall be carried out in accordance with Article 4 of Council
Regulation (EEC) No 565/80.
Article 827
1. Prefinanced goodsshall bedeclared forexportandleavethecustoms
territory of the Community within the time limits laid down in
Community agricultural legislation.
2. The declaration referred to in paragraph 1 shall be made in
accordance with Article 534.
3. Without prejudice to Council Regulation (EEC) No 386/90(1), the
customs authorities shall carry out random checks on the basis of the
stock records in order to ensure that the time limits referred to in
paragraph 1 are observed.
Article 828
Avictuallingwarehouse may be set up in a free zone or a freewarehouse
in accordance with Article 38 of Commission Regulation (EEC)
No 3665/87(2).
Section 7
Proceduresapplicablewheretheinwardprocessingprocedure
(suspensionsystem)orprocedureforprocessingundercustoms
controlisusedinafreezoneorfreewarehouse
Article 829
Processingoperations carried out under the inward processingprocedure
(suspension system) or the procedure for processingunder customs
control in a free zone or free warehouse shall not take place until the
authorization referred to in Article 556 "C2or Article 652 3has been
granted.
The authorization shall specify the free zone orfreewarehousewherethe
operations will be carried out.
Article 830
The customs authority shall withhold authorization to use the simplified
procedures referred to in this Section where the necessary guarantees for
the proper conduct of the operations are not afforded.
The customs authorities may withhold authorization from persons who
do not frequently carry out inward processingoperations or processing
under customs control.
Article 831
1. The holder of the authorization shall keep inward processingrecords
or records of processingunder customs control, as referred to in Articles
556 (3) and 652 (3) respectively, which shall also contain a reference to
the authorization.
2. For the purpose of drawingup the bill of discharg e referred to in
Article 595 or Article 664, a reference to the entries in the records
specified in paragraph 1 shall replace the reference to the declarations
and documents specified in Article 595 (3) or Article 664 (3).!B
(1) OJ No L 42, 16. 2. 1990, p. 6.
(2) OJ No L 351, 14. 12. 1987, p. 7.1993R2454 — EN — 01.07.2000 — 003.001 — 278
Article 832
1. Where goods are placed under the inward processing procedure or
theprocedure for processingundercustomscontrolatthetimewhenthey
are brought into the free zone or free warehouse, the local clearance
procedure laid down in Article 276 shall apply.
2. Nevertheless the operator may request application of the normal
procedure for placingof g oodsunder the inward processingprocedure or
procedure for processingunder customs control.
3. Where the local clearance procedure applies in accordance with
Article 276 the entry in the inward processingrecords or records of
processingunder customs control shall replace the entry in the stock
records of the free zone or free warehouse.
4. The entry in the inward processingrecords or records of processing
under customs control shall refer to the document under which the goods
were carried.
Article 833
1. Where goods already in a free zone or free warehouse are placed
under the inward processingprocedure or the procedure for processing
under customs control, the local clearance procedure referred to in
Article 276 shall apply.
2. Reference particulars oftheentryintheinwardprocessingrecordsor
records of processingunder customs control shall be recorded in the
stock records of the free zone or free warehouse.
Article 834
1. The inward processingprocedure or procedure for processingunder
customs control shall be discharged in respect of the compensating
products, processed products or goods in the unaltered state situated in a
free zone or freewarehouse byentry in the stock records of the free zone
or free warehouse. Reference particulars of such entry shall be recorded
in the inward processingrecords or records of processingunder customs
control, as the case may be.
2. The indications referred to in Article 610 shall be entered in the
stock records of the free zone or free warehouse.
Article 835
1. Where theinwardprocessingprocedure,inrespectofthecompensat-
ingproducts or g oods in the unaltered state, or the procedure for
processingunder customscontrol, in respect of the processed products or
goodsintheunaltered state, isdischargedatthetime ofremovalfromthe
free zone or free warehouse by the re-export of those products or goods,
the local clearance procedure laid down in Article 283 shall apply.
2. Where theinwardprocessingprocedure,inrespectofthecompensat-ingproducts or g oods in the unaltered state, or the procedure for
processingunder customscontrol, in respect of the processed products or
goodsintheunaltered state, isdischargedatthetime ofremovalfromthe
free zone or free warehouse by the release for free circulation of those
products or goods, the local clearance procedure referred to in Articles
263 to 267 shall apply.
3. Where the inward processingprocedure or procedure for processing
under customs control is discharged at the time when the compensating
products, processed products or goods in the unaltered state are removed
from the free zone or free warehouse to be entered for a procedure other
than release for free circulation or export, the normal or simplified
procedures laid down for that purpose shall apply.!B
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 279
4. The provisions of Article 832 (2) shall apply mutatis mutandis .
5. Where paragraphs 1 and 2 apply, the removal of compensating
products, processed products or goods in the unaltered state from a free
zone or free warehouse need not be entered in the stock records of the
free zone or free warehouse.
Article 836
Article 835 (2) and (5) shall be without prejudice to the application of
Articles 122, 135 and 136 of the Code concerningthe taxation of g oods
or products entered for the inward processingprocedure or the procedure
for processingunder customs control.
Article 837
Before the end of the month followingeach quarter, the customs
authorities of the Federal Republic of Germany shall send the
Commission the information referred to in Annex 85 concerninginward
processingauthorizations issued or modified in the Old Free Port of
Hamburgduringthe precedingquarter which are not subject to the
economic conditions laid down for the inward processingprocedure.
Article 838
The Community status of compensatingor processed products or g oods
in theunaltered state released forfree circulation inoronremovalfroma
freezoneorfreewarehouseshallbecertifiedbythedocument referredto
in Annex 109, to be issued by the operator.
The first paragraph shall also apply to compensating products or goods
in the unaltered state put on the Community market pursuant to Article
580 (3).
Article 839
Entries in the inward processingrecords or records of processingunder
customs control must enable the customs authority to verify at any time
the exact situation of all goods or products placed under one of the
procedures in question or in the free zone or free warehouse.
Section 8
Communicationof information
Article 840
1. Thecustomsauthorities ofthe Member Statesshall communicate the
followinginformation to the Commission:
(a) the free zones in existence and in operation in the Community.(b) the designated customs authorities to which the application referred
to in Article 808 must be presented;
(c) changes to the arrangements for control of the inward processing
procedure or procedure for processingunder customs control
pursuant to Article 173 of the Code.
2. The Commission shall publish the information referred to in
paragraph 1 (a) and (b) in the Official Journal of the European
Communities, C series.!B
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 280
CHAPTER 2
Re-exportation, destruction andabandonment
Article 841
Where re-exportation is subject to a customs declaration, the provisions
of Articles 788 to 796 shall apply mutatis mutandis , without prejudice to
particular provisions which may apply when the previous customs
procedure with economic impact is discharged.
Article 842
1. For the purposes of Article 182 (3) of the Code, notification of
destruction of goods shall be made in writing and signed by the person
concerned. The notification must be made in sufficient time to allow the
customs authorities to supervise the destruction.
2. Where the goods in question are already the subject of a declaration
accepted by the customs authorities, they shall make a reference to the
destruction on the declaration and invalidate the declaration in accord-
ance 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 resultingfrom the destruction in order to determine the items of
charge applicable to them and to be used when they are assigned another
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.
TITLE VI
GOODSLEAVINGTHECUSTOMSTERRITORYOFTHE
COMMUNITY
Article 843
1. This Title lays down the conditions applicable togoods moving from
one point in the customs territory of the Community to another which
temporarily leave that territory, whether or not crossingthe territory of a
third country, whose removal or export from the customs territory of the
Community is prohibited or is subject to restrictions, duties or other
charges on export by a Community measure in so far as that measure so
provides and without prejudice to any special provisions 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 office
at which export formalities are carried out that an administrative
measure freeingthe g oods from restriction has been taken, that any
duties, taxes or other charges due have been paid or that, in the
circumstances obtaining, the goods may leave the customs territory
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
shippingservice within the meaningof Article 313a.
2. Where the goods are placed under a Community transit procedure,
the principal shall enter on the document used for the Community transit
declaration, specifically in box 44 (‘Additonal information’) of the!B
!M181993R2454 — EN — 01.07.2000 — 003.001 — 281
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 no…
— 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 έ4ksi4omikronδ4omikronς απ4omikronacute την Κ4omikronιν4omikronacuteτητα υπ4omikron4betatwoάλλεται σε περι4omikronρισµ4omikronύς η
σε επι4betatwoαρύνσεις απ4omikronacute τ4omikronν καν4omikronνισµ4omikronacute/την 4omikronδηγία/την απ4omikronacuteφαση
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
impositions 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 n.o…
— 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
3. Where the goods are:
(a) placed under a customs procedure other than the Community transit
procedure, or
(b) moved without beingunder 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 in the square
‘Other (specify)’ and the phrase stipulated in paragraph 2 added.
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, the T5
control copy shall be presented with the goods at the competent customs
office for the place where the goods leave the customs territory 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 goods are
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 under point (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 Community.
4. Paragraph 3 shall also apply to goods moving from one point in the
customs territory of the Community to another through the territory of
oneormore oftheEFTAcountries referredtoinArticle 309(f)whichare
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 accordance
with Article 912b(2).!M181993R2454 — EN — 01.07.2000 — 003.001 — 282
6. Where thegoods,onarrivalatthe office ofdestination, either arenot
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 of destination
shall take all the measures prescribed for them.
7. In the circumstances described in paragraph 3, the office of
destination shall return the original of the T5 control copy without
delay to the 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
theCommunity,theyshallbedeemedtohaveleftthecustomsterritoryof
the Community irregularly from the Member State where either they
were placed under the procedure referred to in paragraph 2 or the T5
control copy was made out.
PART III
Privilegedoperations
TITLE I
RETURNEDGOODS
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 obtainingrefunds or other
amounts provided for on exportation under the common agricultural
policy,
or
— goods in respect of which a financial advantage other than the said
refunds or other amounts has been granted under the common
agricultural policy, entailing an obligation to export the said goods,
provided it is established, as appropriate, that the refunds or other
amounts paid have been repaid, or that the necessary steps have been
taken by the competent authorities for such sums to be withheld, or that
the other financial advantages granted have been cancelled, and that the
goods:
(i) could not be entered for home use in the country to which they were
sent on account of laws in force in that country;
(ii) were returned by the consignee as being defective or not in
accordance with the provisions of the contract relatingto them;
(iii)were reimported into the customs territory of the Community
because they could not be used for the purposes intended owingto
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;!M18
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(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
andvegetables,exported andsentforsaleonconsignment, butwhich
were not sold in the market of the third country of destination.
3. Goods exported under the common agricultural policy with an
export licence or an advance fixingcertificate shall not be exempt from
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 customs
territory of the Community within twelve months of the date of
completion of the customs formalities relatingto their exportation.
However,wherethegoodsaredeclared forfreecirculation afterexpiryof
theperiodreferredtointhefirstsubparagraph,thecustomsauthorities 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 shall send details
of the case to the Commission.
Article 845
Returned goods shall be exempt from import duties even where they
represent only a proportion of the goods previously exported from the
customs territory of the Community.
The same applies where the goods consist of parts or accessories
belonging to machines, instruments, apparatus or other products
previously exported 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 followingsituations shall be exempt from import duties:
(a) goods which, after having been exported from the customs territory
of the Community, have received no treatment other than that
necessary to maintain them in good condition or handling which
alters their appearance only;
(b) goods which, after having been exported from the customs territory
of the Community, received treatment other than that necessary to
maintain them in good condition or handling other than that altering
their appearance, but which proved to be defective or unsuitable for
their intended use, provided that one of the followingconditions is
fulfilled:
— such treatment or handlingwas applied to the g oods solely with
a view to repairingthem or restoringthem to g ood condition,
— their unsuitability for their intended use became apparent only
after such treatment or handlinghad commenced.
2. Where returned goods have undergone treatment or handling
permitted under paragraph 1 (b) and such treatment would have rendered
them liable to import duties if they had come under outward processing
arrangements, the rules in force for charging duty under the said
arrangements shall apply.!B
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However, if goods have undergone an operation consisting of repair or
restoration to good condition which became necessary as a result of
unforeseen circumstances which arose outside the customs territory of
the Community, this beingestablished to the satisfaction of the customs
authorities, relief from import duties shall be granted provided that the
value of the returned goods is not higher, as a result of such operation,
than their value at the time of export from the customs territory of the
Community.
3. For the purposes of the second subparagraph of paragraph 2:(a) repair or restoration to good condition which became necessary
means: any operation to remedy operatingdefects or material
damage suffered by goods while they were outside the customs
territoryoftheCommunity,without whichthegoodscouldnolonger
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
resultoftheoperation whichtheyhaveundergone,thantheir valueat
the time of export from the customs territory of the Community,
when the operation does not exceed that which is strictly necessary
toenable them tocontinue to beusedinthe samewayasat that time.
When the repair or restoration to good condition of goods necessitates
the incorporation of spare parts, such incorporation shall be limited to
those parts strictly necessary to enable the goods to be used in the same
way as at the time of export.
Article 847
Whencompletingthe customs exportformalities, the customs authorities
shall,attherequestofthepersonconcerned,issueadocument containing
the information necessary for identification of the goods in the event of
their beingreturned to the customs territory of the Community.
Article 848
1. The followingshall be accepted as returned g oods:
— goods for which the following documents are produced in support of
the declaration for release for free circulation:
(a) the copyof the export declaration returned to the exporter by the
customsauthorities, oracopyofsuchdocument certified trueby
the said authorities; or
(b) the information sheet provided for in Article 850.
Where evidence available to the customs authorities at the
customs office of reimportation or ascertainable by them from
the person concerned indicates that the goods declared for free
circulation were originally exported from the customs territory
of the Community, and at that time satisfied the conditions for
acceptance as returned goods, the documents referred to at (a)
and (b) shall not be required.
— goods covered by an ATA carnet issued in the Community.These goods may be accepted as returned goods, within the limits laid
down by Article 185 of the Code, even when the validity of the ATA
carnet 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 packingmaterials, means of transport or certain g oods
admitted under specific customs arrangements where autonomous or
conventional provisions lay down that customs documents are not
required in these circumstances.!B1993R2454 — EN — 01.07.2000 — 003.001 — 285
Nor shall it apply in cases where goods may be declared for release for
free circulation orally or by any other act.
3. Where they consider it necessary, the customs authorities at the
customs office of reimportation may ask the person concerned "C1to
submit additional evidence, in particular for the purposes of identifica-
tion of the returned goods. 3
Article 849
1. A declaration for release for free circulation relatingto returned
goods whose export may have given rise to the completion of customs
export formalities with a view to obtainingrefunds or other amounts
provided for on exportation under the common agricultural policy, shall
be supported not only by the documents referred to in Article 848, but by
a certificate issued by the authorities responsible for the grant of such
refunds or amounts in the Member State of exportation. Such certificate
shall contain the particulars necessary to allow the customs office where
the goods concerned were declared for free circulation to verify that it
relates to the said goods.
2. When the export of the goods did not give rise to the completion of
customs export formalities with a view to obtainingrefunds or other
amounts provided for on exportation under the common agricultural
policy, the certificate shall bear one of the followingindications:
— Sin concesión de restituciones u otras cantidades a la exportación,
— Ingen restitutioner eller andre beløb ydet ved udførslen,
— Keine Ausfuhrerstattungen oder sonstige Ausfuhrvergünstigungen,—∆εν έτυ4khiαν επιδ4omikronτήσεων ή άλλων 4khi4omikronρηγήσεων κατά την
ε4ksiαγωγή ,
— No refunds or other amounts granted on exportation,
— Sans octroi de restitutions ou autres montants à l’exportation,
— Senza concessione di restituzioni o altri importi all’esportazione,
— Geen restituties of andere bij de uitvoer verleende bedragen,
— Sem concessão de restituições ou outros montantes na exportação,
— Vietäessä ei myönnetty vientitukea eikä muita määriä — Inga bidrag
eller andra belopp har beviljats vid exporten,
— Inga bidrag eller andra belopp har beviljats vid exporten.
3. When the export of the goods did give rise to the completion of
customs export formalities with a view to obtainingrefunds or other
amounts provided for on exportation under the common agricultural
policy, the certificate shall bear one of the followingindications:
— 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,
—Επιδ4omikronτήσεις και άλλες 4khi4omikronρηγήσεις κατά την ε4ksiαγωγή επε-
στράφησαν για … (π4omikronσ4omikronacuteτης) ,
— 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),!B
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— Restituties en andere bedragen bij de uitvoer voor … (hoeveelheid)
terugbetaald,
— Restituições e outros montantes na exportação reembolsados para …
(quantidade),
— Vientituki ja muut vietäessä maksetut määrät maksettu takaisin …
(määrä) osalta — De vid exporten beviljade bidragen eller andra
belopp har betalats tillbaka för … (kvantitet),
— De vid exporten beviljade bidragen eller andra belopp har betalats
tillbaka för … (kvantitet),
or
— Título de pago de restituciones u otras cantidades a la exportación
anulado por … (cantidad),
— Ret til udbetalingaf restitutioner eller andre beløb ved udførslen er
annulleret for … (mængde),
— Auszahlungsanordnung über die Ausfuhrerstattungen und sonstigen
Ausfuhrvergünstigungen für … (Menge) ungültig gemacht,
—Απ4omikronδεικτικ4omikronacute πληρωµής επιδ4omikronτήσεων ή άλλων 4khi4omikronρηγήσεων
κατά την ε4ksiαγωγή ακυρωµέν4omikron για … (π4omikronσ4omikronacuteτης) ,
— 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’espor-
tazione annullato per … (quantità),
— Aanspraak op restituties of andere bedragen bij uitvoer vervallen
voor … (hoeveelheid),
— Título de pagamento de restituições ou outros montantes à
exportação anulado para … (quantidade),
— Oikeus vientitukeen tai muihin vietäessä maksettuihin määriin
peruutettu … (määrä) osalta — Rätt till utbetalningav bidragoch
andra belopp vid exporten har annullerats för … (kvantitet),
— Rätt till utbetalningav bidragoch andra belopp vid exporten har
annullerats för … (kvantitet),
dependingon whether the refunds or other amounts provided for on
exportation have or have not already been paid by the competent
authorities.
4. In the case referred to in subparagraph (b) of the first indent of
Article 848 (1), the certificate referred to in paragraph 1 shall be made
out on 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 to satisfy
themselves that no refund or other amount provided for on exportation
under the common agricultural policy has been granted, and cannot
subsequently be granted, the certificate referred to in paragraph 1 shall
not be required.
Article 850
Information sheet INF 3 shall be drawn up in an original and two copies
on forms which conform to the specimens appearingin Annex 110.!B
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Article 851
1. Subjecttoparagraph3,information sheet INF3shall beissuedatthe
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 that these
goodswill be returned via a customs office other than the customs office
of exportation.
2. Information sheet INF3mayalsobe issued,atthe exporter’srequest,
by the customs authorities at the customs office of exportation after
completion of the export formalities for the goods concerned, provided
that these authorities can establish, on the basis of the information 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 relevant customs
export formalities, and subject to the proviso in paragraph 2.
In addition, it may be issued only on condition that:
(a) box B has been completed and endorsed by the customs authorities
beforehand; and
(b) box A has been completed and endorsed by the customs authorities
beforehand, where the information contained therein is required.
Article 852
1. Information sheet INF 3 shall contain all items of information
required by the customs authorities for the purpose of identifyingthe
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 for
several information sheets INF 3 to be issued to cover the total quantity
of the goods exported.
Similarly, the exporter may ask the customs authorities which issued an
information sheet INF3 to replace it by several information sheets INF3
coveringthe total quantity of g oods 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
Theoriginalandonecopyof information sheetINF3shallbereturnedto
the exporter for presentation at the customs office of reimportation. The
second copy shall be kept in the official files of the customs authorities
who issued it.
Article 854
The customs office of reimportation shall record on the original and on
the copy of information sheet INF 3 the quantity of returned goods
exempted fromimportduties,retainingtheorig inalandsendingthecopy,
bearingthe reference number and the date of declaration for free
circulation, to the customs authorities who issued it.
Thesaidcustomsauthorities shallcompare thiscopywiththeoneintheir
possession and retain it in their official files.
Article 855
In the event of theft, loss or destruction of the original information sheet
INF 3, the person concerned may ask the customs authorities which
issued it for a duplicate. They shall comply with this request if the!B1993R2454 — EN — 01.07.2000 — 003.001 — 288
circumstances warrant it. A duplicate so issued shall bear one of the
followingindications:
— DUPLICADO,
— DUPLIKAT,
— DUPLIKAT,
—ΑΝΤΙΓΡΑΦ4Omikron ,
— DULICATE,
— DUPLICATA,
— DUPLICATO,
— DUPLICAAT,
— SEGUNDAVIA,
— KAKSOISKAPPALE — DUPLIKAT,
— DUPLIKAT.
The customs authorities shall record on the copy of information sheet
INF 3 in their possession that a duplicate has been issued.
Article 856
1. At the request of the customs authorities at the customs office of
reimportation, the customs authorities at the customs office of
exportation shall communicate to the former all the information at their
disposal to enable them to determine whether the goods meet the
conditions necessary to benefit from the provisions of this part.
2. Information sheet INF 3 may be used for the request and the
transmission of the information referred to in paragraph 1.
TITLE II
PRODUCTSOFSEA-FISHINGANDOTHERPRODUCTS
TAKENFROMTHETERRITORIALSEAOFATHIRD
COUNTRYBYCOMMUNITYFISHINGVESSELS
Article 856a
1. Exemption from import duties for the products referred to in Article
188 of the Code shall be subject to the presentation of a certificate in
support of the declaration for release for free circulation relatingto those
products.
2. For products to be released for free circulation in the Community, in
the situations referred to in Article 329(a) to (d), the master of the
Community vessel makingthe catch shall complete boxes 3, 4and 5 and,
if need be, box 9, of the certificate. If the catch has been processed on
board, the master of the vessel shall also complete boxes 6, 7 and 8.
Articles 330,331and 332shall applytocompletion of the corresponding
boxes on the certificate.
When the declaration is made for release for free circulation of these
products, the declarant shall complete boxes 1 and 2 of the certificate.
3. Thecertificate mustconformtothemodel setoutinAnnex110aand
be drawn up in accordance with paragraph 2.
4. Where the productsare declared for release for free circulation atthe
port where they were unloaded from the Community fishingvessel
which made the catch, the derogation referred to in Article 326(2) shall
apply mutatis mutandis.!B
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5. For the purposes of paragraphs 1 to 4, the meaning of ‘Community
fishingvessel’ and ‘Community factory vessel’ shall be as defined in
Article 325(1)while ‘products’shall betaken tomean thoseproductsand
goodsreferredtoinArticles326to332,wherereference ismadetothose
provisions.
6. In order to ensure that paragraphs 1 to 5 are complied with, the
Member State administrations shall accord each other mutual assistance
in checkingthat certificates are authentic and the particulars in them
accurate.
PART IV
CUSTOMSDEBT
TITLE I
SECURITY
Article 857
1. The types of security other than cash deposits or guarantors, within
the meaningof Articles 193, 194 and 195 of the Code, and the cash
deposit or the submission of securities for which Member States mayopt
even if they do not comply with the conditions laid down in Article 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 property;
(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 ofjoint contractual liability for the full amount ofthe
debt by a third party approved for that purpose by the customs
authorities and, in particular, the lodging of a bill of exchange the
payment of which is guaranteed by such third party;
(d) a cash deposit or security deemed equivalent thereto in a currency
other than that of the Member State in which the security is given;
(e) participation, subject to payment of a contribution, in a general
guarantee scheme administered by the customs authorities.
2. The circumstances inwhichand the conditions under whichrecourse
may be had to the types of security referred to in paragraph 1 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.!M13
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TITLE II
INCURRENCEOFTHEDEBT
CHAPTER 1
Failureswhichhavenosignificanteffectontheoperationoftemporary
storage orof the customsprocedure
Article 859
The followingfailures shall be considered to have no sig nificant effect
on the correct operation of the temporary storage or customs procedure
in question within the meaningof Article 204 (1) of the Code, provided:
— they do not constitute an attempt to remove the goods unlawfully
from customs supervision,
— they do not imply obvious negligence on the part of the person
concerned, and
— all the formalities necessary to regularize the situation of the goods
are subsequently carried out:
1. exceeding the time limit allowed for assignment of the goods to
one of the customs-approved treatments or uses provided for
under the temporary storage or customs procedure in question,
where the time limit would have been extended had an extension
been applied for in time;
2. in the case of goods placed under a transit procedure, exceeding
the time limit for presentation of the goods to the office of
destination, where such presentation takes place later;
3. in the case of goods placed in temporary storage or under the
customs warehousingprocedure, handlingnot 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 goodsotherwise than as provided for in the
authorization, provided such use would have been authorized
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,
provided the goods can be presented to the customs authorities
at their request;
6. in the case of goods in temporary storage or placed under a
customs procedure, removal of the goods from the customs
territory of the Community or their entry into a free zone or free
warehouse without completion of the necessary formalities;
7. in the case of goods having received favourable tariff treatment
by reason of their end-use, transfer of the goods without
notification tothe customsauthorities, before theyhavebeen put
to the intended use, provided that:
(a) the transfer is recorded in the transferor’s stock records; and(b) the transferee is the holder of an authorization for the goods
in question.
8. in the case of goods eligible on release for free circulation for
the total or partial relief from import duties referred to in Article
145oftheCode, the existence ofoneofthe situations referred to
in Article 204 (1) (a) or (b) of the Code while the goods
concerned are in temporary storage or under another customs
procedure before beingreleased for free circulation;
9. in the case of inward processingoperations carried out on an
ongoing basis, the failure to request renewal of the requisite!B
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authorization even though the conditions for its issue have been
met.
Article 860
The customs authorities shall consider a customs debt to have been
incurred under Article 204 (1) of the Code unless the person who would
be the debtor establishes that the conditions set out in Article 859 are
fulfilled.
Article 861
The fact that the failures referred to in Article 859 do not give rise to a
customs debt shall not preclude the application of provisions of criminal
law in force or of provisions allowingcancellation and withdrawal of
authorizations issued under the customs procedure in question.
CHAPTER 2
Naturalwastage
Article 862
1. For the purposes of Article 206 of the Code, the customs authorities
shall, at the request of the person concerned, take account of the
quantities missingwherever it can be shown that the losses observed
result solely from the nature of thegoods and not from any negligence or
manipulation on the part of that person.
2. In particular, negligence or manipulation shall mean any failure to
observe the rules for transporting, storing, handling, working or
processingthe g oods 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 reasons
inherent in their nature where they are satisfied that there is no other
explanation for the loss.
Article 864
The national provisions in force in the Member States concerning
standard rates for irretrievable loss due to the nature of the goods
themselves shall be applied where the person concerned fails to show
that the real loss exceeds that calculated by application of the standard
rate for the goods in question.
CHAPTER 3
Goodsinspecial situations
Article 865
The presentation of a customs declaration for the goods in question, or
any other act havingthe same leg al effects, and the production of a
document for endorsement by the competent authorities, shall be
considered as removal of goods from customs supervision within the
meaningof Article 203 (1) of the Code, where these acts have the effect
of wrongly conferring on them the customs status of Community goods.!M12
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However, in the case of airline companies authorised to use a simplified
transit procedure with the use of an electronic manifest, the goods shall
not be considered to have been removed from customs supervision 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 and if the
behaviour of the person concerned does not suggest any fraudulent
dealing
Article 866
Without prejudice to the provisions laid down concerningprohibitions or
restrictions which may be applicable to the goods in question, where a
customs debt on importation is incurred pursuant to Articles 202, 203,
204or205oftheCodeandtheimportdutieshavebeen paid,thosegoods
shall be deemed to be Community goods without the need for a
declaration for entry into free circulation.
Article 867
The confiscation ofgoodspursuanttoArticle 233(c)and(d)ofthe Code
shall not affect the customs status of the goods in question.
Article 867a
1. Non-Community goods which have been abandoned to the
Exchequer or seized or confiscated shall be considered to have been
entered for the customs warehousingprocedure.
2. The goods referred to in paragraph 1 may be sold by the customs
authorities only on the condition that the buyer immediately carries out
the formalities to assign them a customs-approved treatment or use.
Where the sale is at a price inclusive of import duties, the sale shall be
considered as equivalent to release for free circulation, and the customs
authorities themselves shall calculate the duties and enter them in the
accounts.
In these cases, the sale shall be conducted accordingto the procedures in
force in the Member States.
3. Where the administration decides to deal with the goods referred to
in paragraph 1 otherwise than by sale, it shall immediately carry out the
formalities to assign them one of the customs-approved treatments or
uses laid down in Article 4 (15) (a), (b), (c) and (d) of the code.
TITLE III
RECOVERYOFTHEAMOUNTOFTHECUSTOMSDEBT
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.!M14
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Article 869
The customs authorities shall themselves decide not to enter uncollected
duties in the accounts:
(a) in cases in which preferential tariff treatment has been applied in the
context of a tariff quota, a tariff ceilingor other arrang ements 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 Communities
before the release for free circulation of the goods in question or,
where such fact is not published, havingbeen made known in an
appropriate manner inthe Member State concerned,the personliable
for payment for his part havingacted in g ood faith and complied
withalltheprovisionslaiddownbythelegislationinforceasregards
the customs declaration;
(b) in cases in which they consider that the conditions laid down in
Article 220(2)(b)oftheCodearefulfilled,providedthattheamount
not collected from the operator concerned in respect of one or more
import or export operations but in consequence of a single error is
less than "M14ECU 50 000 3;
(c) in cases in which the Member State to which the said authorities are
subject has been so authorized in accordance with Article 875.
Article 870
Each Member State shall keep at the disposal ofthe Commission alist of
the cases in which the provisions of Article 869(a), (b) or (c) have been
applied.
Article 871
In cases other than those referred to in Article 869, where the customs
authorities either consider that the conditions laid down in Article 220
(2) (b) of the Code are fulfilled or are in doubt as to the precise scope of
the criteria of that provision with regard to a particular case, those
authorities shall submit the case to the Commission, so that a decision
may be taken in accordance with the procedure laid downin Articles 872
to 876. The case submitted to the Commission shall contain all the
information required for a full examination. "M10It must also contain
asignedstatement fromthepersonconcernedwiththecasetobebrought
before the Commission certifyingthat he has read the case and stating ,
either that he has nothingto add, or listingall the additional information
which he considers should be included. 3
As soon as it receives the case the Commission shall inform the Member
State concerned accordingly.
Should it be found that the information supplied by the Member State is
not sufficient to enable a decision to be taken on the case concerned in
full knowledge of the facts, the Commission may request that additional
information be supplied.
Article 872
Within 15 days of receipt of the case referred to in the first paragraph of
Article 871, the Commission shall forward a copy thereof to the Member
States.
Consideration of the case in question shall be included as soon as
possible on the agenda of a meeting of the Committee provided for in
Article 247 of the Code.!B
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!M14
Article 872a
Where,atanytime intheprocedure providedforinArticles 872and873,
the Commission intends to take a decision unfavourable towards the
person concerned by the case presented, it shall communicate its
objections to him/her in writing, together with all the documents on
which it bases those objections. The person concerned by the case
submitted to the Commission shall express his/her point of view in
writingwithin a period of one month from the date on which the
objections were sent. If he/she does not give a point of view within that
period, he/she shall be deemed to have waived the right to express a
position.
Article 873
After consultinga g roup of experts composed of representatives of all
Member States, meetingwithin the framework of the Committee to
consider the case in question, the Commission shall decide whether the
circumstances under consideration are or are not such that the duties in
question need not be entered in the accounts.
Such decision must be taken within "M14nine months 3of the date
on which the case referred to in the first paragraph of Article 871 is
received by the Commission. Where the Commission has found it
necessary to request additional information from the Member State in
order that it may take a decision, the "M14nine months 3shall be
extended by a period equivalent to that between the date the Commission
sent the request for additional information and the date it received that
information.
Where the Commission has communicated its objections to the person
concerned by the case presented, in accordance with Article 872a, the
nine-month deadline shall be extended by a period equivalent to that
between the date on which the Commission sent the objections and the
date on which it received the answer of the person concerned or, in the
absence of an answer, the date of expiry of the period which was set to
give his/her point of view.
Article 874
The Member State concerned shall be notified of the decision referred to
in Article 873 as soon as possible and in any event within 30 days of the
expiry of the period specified in that Article.
A copy of the decision shall be sent to the other Member States.
Article 875
Where it is established by the decision referred to in Article 873 that the
circumstances under consideration are such that the duties in question
need not be entered in the accounts, the Commission may, under
conditions which it shall determine, authorize one or more Member
States to refrain from post-clearance entry in the account in cases
involvingcomparable issues of fact and of law.
In such a case, the decision referred to in Article 873 shall also be
notified to each Member State so authorized.
Article 876
If the Commission fails to take a decision within the period referred to in
Article 873 or fails to notify a decision to the Member State concerned
within the period referred to in Article 874, the customs authorities of
that Member State shall not enter the duties in question in the accounts.!B
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!M10
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 customs supervision,
security is lodged for the amount of those duties, and that:
(a) in cases where a request for invalidation of a declaration has been
presented, this request is likely to be met;
(b) incaseswherearequesthasbeenpresented for remissionpursuantto
Article 236 in conjunction with Article 220 (2) (b) of the Code or
pursuant to Article 238 or Article 239, the customs authorities
consider that the conditions laid down in the relevant provision may
be regarded as having been fulfilled;
(c) in cases other than those referred to under (b), a request has been
presented for remission pursuant to Article 236 of the Code and the
conditions referred to in the second paragraph of Article 244 of the
Code have been fulfilled.
It shall not be necessary to require a security where such requirement
would be likely, owingto the debtor’s circumstances, to cause serious
economic 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 Code are
seized, the customs authorities shall suspend the debtor’s obligation to
paythedutiesiftheyconsider that theconditionsforconfiscation maybe
regarded as having been fulfilled.
TITLE IV
REPAYMENTORREMISSIONOFIMPORTOREXPORT
DUTIES
CHAPTER 1
General provisions
Article 877
1. For the purposes of this Title:
(a)customs office of entry in the accounts means: the customs office
where the import or export duties whose repayment or remission is
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
jurisdiction over the goods which gave rise to entry in the accounts
of the import or export duties whose repayment or remission is
requested, the said office carryingout certain checks required for
appraisal of the application;
(d)implementing customsoffice means:thecustomsofficewhichadopts
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
customsauthority,supervisingcustomsoffice andimplementingcustoms
office may be carried out wholly or in part by the same customs office!B1993R2454 — EN — 01.07.2000 — 003.001 — 296
CHAPTER 2
Implementingprovisionsrelatingto Articles 236 to 239of the Code
Section 1
Application
Article 878
1. Application for repayment or remission of import or export duties,
hereinafter referred to as ‘application for repayment or remission’, shall
be made by the person who paid or is liable to pay those duties, or the
persons who have taken over his rights and obligations.
Application for repayment or remission may also be made by the
representative of the person or persons referred in the first subparagraph.
2. Without prejudice to Article 882, application for repayment or
remission shall be made, in one original and one copy, on a form
conformingto the specimen and provisions in Annex 111.
However, application for repayment or remission may also be made, at
the request of the person or persons referred to in paragraph 1, on plain
paper, provided it contains the information appearingin the said Annex.
Article 879
1. Applications for repayment or remission, accompanied by the
documents referred to in Article 6 (1) of the Code, must be lodged with
the customs office of entry in the accounts, unless the customs
authorities designate another office for this purpose; the said office
shall transmit it immediately after acceptance to the decision-making
customs authority if it is not itself designated as such.
2. The customs office referred to in paragraph 1 shall enter the date of
receipt on the original and the copy of the application. It shall return the
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 togoods in
respect ofwhichanimportorexportlicence oradvance fixingcertificate
was produced when the relevant customs declaration was lodged must
also be accompanied by certification issued by the authorities
responsible for issuingsuch licence or certificate attestingthat the
necessary steps have been taken to cancel the effects of the said licence
or certificate.
Such certification shall not be required, however:— where the customs authority to which the application is submitted
itself issued the licence or certificate in question,
— where the ground relied upon in support of the application is a
substantiveerror that hasnoeffect onthe attribution ofthe licence or
certificate in question.
Article 881
1. The customs office referred to in Article 879 may accept an
application not containingall the information provided for on the form
referred to in Article 878 (2). However, the application must contain at
least the information to be entered in boxes 1 to 3 and 7.
2. Where paragraph1isapplied,thesaidcustomsoffice shallsetatime
limit for the supply of any missingparticulars and/or documents.!B1993R2454 — EN — 01.07.2000 — 003.001 — 297
3. Where the time limit set by the customs office pursuant to paragraph
2 is not observed, the application shall be considered to have been
withdrawn.
The applicant shall be informed of this immediately.
Article 882
1. For returned goods on which export duties were levied at the time of
their export from the customs territory of the Community, repayment or
remission of these duties shall be subject to the presentation to the
customs authorities 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
reimportation, of the declaration for free circulation relatingto the
returned goods.
This document shall bear one of the followingendorsements made
by the customs office of reimportation:
— Mercancías deretornoenaplicación delaletra (b)delapartado2
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,
—Εµπ4omikronρεύµατα επανεισαγ4omikronacuteµενα κατ’ εφαρµ4omikronγήτ4omikronυ άρθρ4omikronυ
185 παράγραφ4omikronς 2 στ4omikronι4khiεί4omikron (4betatwo) τ4omikronυ κώδικα ,
— Goods admitted as returned goods under Article 185 (2) (b) of
the Code,
— Marchandises en retour en application de l’article 185
paragraphe 2 point (b) du code,
— Merci in reintroduzione in applicazione dell’articolo 185,
paragrafo 2, lettera (b) del codice,
— Goederen die met toepassingvan artikel 185, lid 2, onder (b),
van het Wetboek kunnen worden toegelaten als terugkerende
goederen,
— 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;
(c) the copyofthe exportdeclaration returned tothe exporter at the time
of completion of the export formalities for the goods, or a copy
thereof certified by the customs office of exportation.
Where the decision-makingcustoms authority is already in possessionof
the particulars contained in one or more of the declarations referred to at
(a), (b) or (c) above, the declaration or declarations concerned need not
be produced.
2. The request referred to in paragraph 1 must be lodged with the
customs office referred to in Article 879 within 12 months of the date of
acceptance of the export declaration.!B
!A1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 298
Section 2
Procedureforgrantingrepaymentorremission
Article 883
The decision-makingcustoms authority may authorize completion of the
customs formalities towhich any repayment or remission may be subject
before it has ruled on the application for repayment or remission. Such
authorization shall be entirely without prejudice to its decision on the
application.
Article 884
Without prejudice to Article 883 and until a decision has been taken on
the application for repayment or remission, thegoodsin respect of which
repayment or remission of duties has been requested may not be
transferred to a location other than that specified in the said application
unless the applicant notifies in advance the customs office referred to in
Article 879, which 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 repayment or
remission laid down in the Code and in this Title are satisfied, the
decision-makingcustomsauthority shall adoptthe measures necessaryto
that end, if necessary by requestingthe assistance of the supervising
customsoffice,specifyingthe nature ofthe information tobeobtained or
of the checks to be carried out.
The supervisingcustoms office shall comply promptly with this request
and shall forward the information obtained and the results of the checks
carried out to the decision-makingcustoms 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-makingcustoms authority possesses all the
necessary particulars, it shall give its decision in writing on the
application for repayment or remission in accordance with Article 6 (2)
and (3) of the Code.
2. Where the application is approved, the decision shall include all the
particulars necessary for its implementation.
Dependingon the circumstances, some or all of the followingparticulars
shall appear in the decision:
(a) the information necessary for identifyingthe g oods to which it
applies;
(b) the grounds for repayment or remission of the import or export
duties and a reference to the correspondingarticle of the Code and,
where appropriate, the correspondingarticle of this Title;
(c) the use to which the goods may be put or the destination to which
they may be sent, dependingon the possibilities available in the
particular case under the Code and where appropriate on the basis of
a specific authorization by the decision-makingcustoms authority;
(d) the time limit for completion of the formalities to which repayment
or remission of the import or export duties is subject;
(e) a statement indicatingthat the import or export duties will not be
repaid or remitted until the implementingcustoms office has!B1993R2454 — EN — 01.07.2000 — 003.001 — 299
informed the decision-makingcustoms authority that the formalities
to which repayment or remission is subject have been completed;
(f) particulars of any requirements to which the goods remain subject
pendingimplementation of the decision;
(g) a notice informing the recipient that he must give the original of the
decision to the implementingcustoms office of his choice when
presentingthe g oods.
Article 887
1. The implementingcustoms office shall take steps to ensure:
— where appropriate, that the requirements referred to in Article 886
(2) (f) are met,
— that in all cases the goods are actually used in the manner or sent to
the destination specified in the decision to repay or remit import or
export duties.
2. Where the decision specifies that the goods may be placed in a
customs warehouse, a free zone or a free warehouse, and the recipient
avails himself of this opportunity, the necessary formalities must be
carried out with the implementingcustoms office.
3. Where the decision to repay or remit duties specifies a use to which
thegoodsaretobeputoradestination towhichtheyaretobesentwhich
can be established only in a Member State other than that in which the
implementingcustoms office is located, proof of compliance shall be
furnished by production of a control copy T 5 issued and used in
accordance with the provisions of "M18Articles 912a to 912g 3, 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 followingunder
the heading‘other’:
— Delivery free of charge to the following charity …,
— Destruction under customs supervision,— Entry for the followingcustoms procedure …,
— Placingin 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 supervisingcustoms office which establishes or on whose
responsibility it is established that the goods have actually been used for
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 enteringa cross ag ainst ‘have received the use
and/or destination declared overleaf’ and giving the relevant date.
5. When the implementingcustoms office has satisfied itself that the
conditionssetoutinparagraph1arefulfilled,itshallsendacertificate to
that effect to the decision-makingcustoms authority.
Article 888
A decision-makingcustoms authority havingapproved an application for
repaymentor remissionofdutiesshall repayor remit suchdutyonlyafter
receivingthe certificate referred to in Article 887 (5).!B1993R2454 — EN — 01.07.2000 — 003.001 — 300
Article 889
1. Where the request for repayment or remission is based on the
existence, at the time when the declaration of release for free circulation
wasaccepted,ofareducedorzerorateof importdutyonthegoodsunder
a tariff quota, a tariff ceilingor other preferential tariff arrang ements,
repayment or remission shall be granted only on condition that, at the
time of lodging the application for repayment or remission accompanied
by the necessary documents:
— in the case of a tariff quota, its volume has not been exhausted,— in other cases, the rate of duty normally due has not been
re-established.
If the conditions laid down in the precedingparag raph are not fulfilled,
repayment or remission shall nevertheless begranted where the failure to
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 was
accompanied by all the documents necessary for application of the
reduced or zero rate.
2. Each Member State shall keep at the disposal of the Commission a
list of the cases in which the provisions of the second subparagraph of
paragraph 1 have been applied
Article 890
Where a certificate of origin, movement certificate, internal Community
transit document orother appropriate document isproduced insupportof
an application for repayment or remission, indicatingthat the imported
goods were eligible, at the time of acceptance of the declaration for free
circulation, for Community treatment or preferential tariff treatment, the
decision-makingcustoms authority shall g rant such application only
where it is duly established:
— that the document thus produced refers specifically to the goods in
question and that all the conditions relatingto acceptance of the said
document are fulfilled,
— that all the other conditions for the granting of the preferential tariff
treatment are fulfilled.
Repayment or remission shall take place upon presentation of the goods.
Where the goods cannot be presented to the implementing customs
office, the decision-makingcustoms authority shall g rant repayment or
remission only where it has information showingunequivocally 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 fixingof levies are presented in support of the
application.
Article 892
Import duties shall not be repaid or remitted under Article 238 of the
Code where:
— the defective nature of the goods was taken into consideration in
drawingup the terms of the contract, in particular the price, under!B
!M13
!B
!M15
!B1993R2454 — EN — 01.07.2000 — 003.001 — 301
which the goods were entered for a customs procedure involving the
obligation to pay import duties,
— the goods are sold by the importer after it has been ascertained that
they are defective or do not comply with the terms of the contract.
Article 893
1. Without prejudice to Article 900 (1) (c), the decision-making
customs authority shall set a deadline, no later than two months from the
date of notification of the decision to repay or remit import duties or
export duties, for completion of the customs formalities to which the
repayment or remission of duties is subject.
2. Failure to observe the deadline referred to in paragraph 1 shall result
in loss of entitlement to repayment or remission except where the 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 shall be
regarded as non-Community goods once a decision has been taken
acceptingthe 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 shall
take all necessary steps to ensure that goods placed in a customs
warehouse, 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 involvingthe oblig ation to pay import duties under
an import licence or advance fixingcertificate shall benefit from
Articles 237, 238 and 239 of the Code only where the customs office
referred to in Article 879 is satisfied that the necessary steps have been
taken bythe competent authorities tocancel the effectswithregard tothe
certificate under which the importation took place.
2. Paragraph 1 shall also apply in the case of re-exportation, placing in
a customs warehouse, free zone or free warehouse, or destruction of the
goods.
Article 897
Where it is not the complete article that is exported, re-exported or
destroyedorassignedtoanother authorized customstreatment or use,but
one or more parts or components of that article, the amount to be repaid
or remitted shall be the difference between the amount of import duties
on the complete article and the amount of import duties which would
havebeenchargeableontheremainder ofthearticle ifthelatter hadbeen
entered in the unaltered state for a customs procedure involvingthe
obligation to pay such duties on the date on which the complete article
was so entered.
Article 898
The amount referred to in Article 240 of the Code is hereby set at
ECU 10.!B1993R2454 — EN — 01.07.2000 — 003.001 — 302
CHAPTER 3
Specific provisions relating to the application of Article 239of the
Code
Section 1
DecisionstobetakenbythecustomsauthoritiesoftheMember
States
Article 899
Without prejudice to other situations to be considered case by case in
accordance with the procedure laid down in Articles 905 to 909, where
the decision-makingcustoms 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 result from
deception or obvious negligence on the part of the person concerned,
it shall repay or remit the amount of import duties concerned.
‘The person concerned’shall mean the person or persons referred to
in Article 878 (1), or their representatives, and any other person who
was involved with the completion of the customs formalities relating
to the goods concerned or gave the instructions necessary for the
completion of these formalities,
— is based on grounds corresponding to one of the circumstances
referred to in Article 904, it shall not repay or remit the amount of
import duties concerned.
Article 900
1. Import duties shall be repaid or remitted where:
(a) non-Community goods placed under a customs procedure involving
total or partial relief from import duties or goods released for free
circulation withfavourabletarifftreatment byreasonoftheir end-use
are stolen, provided that the goods are recovered promptly and
placed again in their original customs situation in the state they were
in when they were stolen;
(b) non-Community goods are inadvertently withdrawn from the
customs procedure involvingtotal or partial relief from the said
duties under which they had been placed, provided that, as soon as
the error is found, they are placed again in their original customs
situation in the state they were in when they were withdrawn;
(c) it is impossible to operate the mechanism for openingthe means of
transport on which goods previously released for free circulation are
located and accordingly to unload them on arrival at their
destination, provided that they are immediately re-exported;
(d) goods originally released for free circulation are subsequently
returned to their non-Community supplier, under the outward
processing arrangements, to enable him — free of charge — to
eliminate defects existingprior to the release of the g oods (even if
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 goods
permanently because he is unable to remedy the defects or because
it would not be economic to do so;
(e) it is found, when the customs authorities decide on post-clearance
entry in the accounts of import duties actually due on goods released
for free circulation with full relieffrom such duties, that thegoods in
question have been re-exported from the customs territory of the
Community without customs supervision, provided it is established
that the substantive conditions laid down in the Code for the
repayment or remission of such import duties would actually have!B1993R2454 — EN — 01.07.2000 — 003.001 — 303
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 marketingof 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 or
destroyed under the control of the customs authorities, provided it
is established that the item in question has not actually been used in
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 in his
order;
(j) after havingbeen released for a customs procedure involvingthe
obligation to pay import duties, the goods are found not to have
complied, at the time of their release, with the rules in force
concerningtheir use or marketingand 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 of
general scopetaken, after the date ofrelease foracustoms procedure
involvingtheobligation topayimportduties,byanauthorityorother
body havingthe appropriate power of decision;
(l) total or partial importdutyrelief applied forbythe personconcerned
inaccordancewithexistingprovisionscannot,throughnofaultofthe
person concerned, be granted by the customs authorities, who shall
accordingly enter in the accounts the import duties which have
become due;
(m)the goods reached the consignee after the binding delivery dates
stipulated in the contract under which they were entered for a
customs procedure involvingthe oblig ation to pay import duties;
(n) it has not been possible to sell the goods in the customs territory of
the Community and they are delivered free of charge to charities:
— carryingout their activities in a third country, provided that they
are represented in the Community,
or
— carryingout their activities in the customs territory of the
Community, provided that they are eligible for relief in the case
of importation for free circulation of similar goods from third
countries.
(o) the customs debt has been incurred otherwise than under Article 201
of the Code and the person concerned is able to produce a certificate
of origin, a movement certificate, an internal Community transit
document or other appropriate document showingthat if the
imported goods had been entered for free circulation they would
have been eligible for Community treatment or preferential tariff
treatment, provided the other conditions referred to in Article 890
were satisfied.!B
!M51993R2454 — EN — 01.07.2000 — 003.001 — 304
2. Without prejudice to paragraph 3, repayment or remission of
import duties in the cases referred to in paragraph 1 (c) and (f) to (n)
shall,except wherethegoodsare destroyedbyorderof apublic authority
or delivered free of charge to charities carrying out their activities in the
Community, be conditional upon their re-export from the customs
territory of the Community under the supervision of the customs
authorities.
If requested, the decision-makingauthority shall permit re-export of the
goods to be replaced by their destruction or by placing them, with aview
to re-export, under the external Community transit procedure, under the
customs warehousingarrang ements, or in a free zone or free warehouse.
However, concerningthe cases referred to in parag raph 1 (g ), (i) and (1),
the decision-makingauthority may, if requested, permit re-export of the
goods to be replaced by placing them under the customs warehousing
arrangements, or in a free zone or free warehouse.
Goods to be assigned one of these treatments shall be considered to be
non-Community goods.
In this case, the customs authorities shall take all requisite measures to
ensure that the goods placed in a customs warehouse, in a free zone or in
a free warehouse may later be recognised as non-Community goods.
3. In the cases referred to in paragraph 1 (h) "M12 3,
repaymentor remissionof importdutiesshallbeconditional onre-export
of the goods to the original supplier or to another address specified by
him.
4. In addition, the supervisingcustoms office must be satisfied that the
goods have been neither used nor sold before their re-exportation.
Article 901
1. Import duties shall be repaid or remitted where:
(a) goods entered in error for a customs procedure involving the
obligation to pay import duties have been re-exported from the
customs territory of the Community without havingbeen previously
entered for the customs procedure under which they should have
been placed, provided the other conditions laid down in Article 237
of the Code have been met;
(b) the goods have been re-exported or destroyed in accordance with
Article 238 (2) (b) of the Code without customs supervision,
provided the other conditions laid downin 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 returnto the decision-makingcustomsauthority ofanydocument
certifyingtheCommunity statusofthegoodsinquestionundercover
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 itself that the document in!B
!M12
!B1993R2454 — EN — 01.07.2000 — 003.001 — 305
question cannot be used subsequently in connection with any
importation of goods into the Community.
Article 902
1. For the purposes of Article 901 (2):
(a) the evidence needed to enable the decision-makingcustoms
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 shall consist of the
presentation by the applicant of:
— the original or a certified copy of the declaration for export of
the goods from the customs territory of the Community,
and
— certification by the customs office through which the goods
actually left the customs territory of the Community.
Where such certification cannot be produced, proof that the goods
have left the customs territory of the Community may be presented
in the form of:
— certification by the customs office in the third country of
destination confirmingthat the g oods have arrived, or
— the original or a certified copyof the customs declaration for the
goods made in the third country of destination.
These documents must be accompanied by administrative and
commercial documentation enablingthe decision-makingcustoms
authority to check that thegoodsexported from the customsterritory
of the Community are the same as thosewhich had been declared for
a customs procedure involvingthe oblig ation to pay import duties,
namely:
— the original or a certified copy of the declaration for the said
procedure,
and
— where this is considered necessary by the decision-making
customs authority, commercial or administrative documents
(such as invoices, dispatch details, transit documents or health
certificates) containinga full description of the g oods (trade
description, quantities, marks and other identifyingparticulars)
which were presented with the declaration for the said procedure
or with the declaration for export from the customs territory of
theCommunityor thecustomsdeclaration made for thegoodsin
the third country of destination, as the case may be;
(b) The evidence needed to enable the decision-makingcustoms
authority to satisfy itself that the goods in respect of which
repayment or remission is requested have actually been destroyed
under the supervision of authorities or persons authorized to certify
officially such destruction shall consist of the presentation by the
applicant of:
— a report or declaration of destruction drawn up by the authorities
under whose supervision the goodswere destroyed, or a certified
copy thereof, or
— a certificate drawn up by the person authorized to certify
destruction, accompanied by evidence of his authority.
These documents shall contain a sufficiently full description of the
destroyed goods (trade description, quantities, marks and other
identifyingparticulars) to enable the customs authorities to satisfy
themselves,bymeans ofcomparison withtheparticulars giveninthe
declaration for a customs procedure involvingthe oblig ation to pay!B1993R2454 — EN — 01.07.2000 — 003.001 — 306
import duties and the accompanyingcommercial documents
(invoices, dispatch details, etc.), that the destroyed goods are those
which had been declared for the said procedure.
2. Where theevidence referredtoinparagraph1isinsufficient toallow
the decision-makingcustoms authority to take a decision on the case
submitted toitinfullknowledgeofthefacts,orwherecertainevidenceis
not available, such evidence may be supplemented or replaced by any
other documents considered necessary by the said authority.
Article 903
1. For returned goods in respect of which an export duty was levied
when they were exported from the customs territory of the Community,
entry for free circulation shall give the right to repayment of the amounts
levied.
2. Paragraph 1 shall apply only to goods which are in one of the
situations referred to in Article 844.
It must be proved to the satisfaction of the customs office where the
goods are declared for release for free circulation that the goods are in
one of the situations referred to in Article 185 (2) (b) of the Code.
3. Paragraph 1 shall apply even where the returned goods constitute
only a proportion of the goods previously exported from the customs
territory of the Community.
Article 904
Import duties shall not be repaid or remitted where the only grounds
relied on in the application for repayment or remission are, as the case
may be:
(a) re-export from the customs territory of the Community of goods
previously entered for a customs procedure involvingthe oblig ation
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, notably
failure to sell;
(b) destruction, for any reason whatsoever, save in the cases expressly
provided for by Community legislation, of goods entered for a
customsprocedure involvingtheoblig ation topayimportdutiesafter
their release by the customs authorities;
(c) presentation, for the purpose of obtainingpreferential tariff
treatment of goods declared for free circulation, of documents
subsequently found to be forged, falsified or not valid for that
purpose, even where such documents were presented in good faith.
Section 2
DecisionstobetakenbytheCommission
Article 905
1. Where the decision-makingcustoms authority to which an
application for repayment or remission under Article 239 (2) of the
Code has been submitted cannot take a decision on the basis of Article
899, but the application is supported by evidence which might constitute
a special situation resultingfrom circumstances in whichno deception or
obvious negligence may be attributed to the person concerned, the
Member State to which this authority belongs shall transmit the case to
the Commission to be settled under the procedure laid down in Articles
906 to 909.
However, except if the decision-makingcustoms authority is in doubt, it
can decide itself togrant repayment or remission of the duties in cases in
which it considers that the conditions laid down in Article 239(1) of the!B
!M141993R2454 — EN — 01.07.2000 — 003.001 — 307
Code are fulfilled, provided that the amount concerned per operator in
respect of one or more import or export operations, but arisingfrom one
and the same special situation, is less than ECU 50 000’.
The term ‘the person concerned’shall be interpreted in the same way as
in Article 899.
In all other cases, the decision-makingcustoms authority shall refuse the
application.
2. The case sent to the Commission shall include all the facts necessary
for a full examination of the case presented. "M10It shall also include
a statement, signed by the applicant for repayment or remission,
certifyingthat he has read the case and statingeither that he has nothing
toaddorlistingall theadditional information thatheconsidersshouldbe
included. 3
As soon as it receives the case the Commission shall inform the MemberState concerned accordingly.
Should it be found that the information supplied by the Member State is
not sufficient to enable a decision to be taken on the case concerned in
full knowledge of the facts, the Commission may ask for additional
information to be supplied.
3. Without awaitingcompletion of the procedure laid down in Articles
906 to 909, the decision-makingcustoms authority may, if requested,
permit the customs formalities relatingto the re-export or destruction of
the goods to be carried out before the Commission has given a ruling on
the application in question. Such permission shall be entirely without
prejudice to the final decision on the application.
Article 906
Within 15 days of receipt of the case referred to in Article 905 (2) the
Commission shall forward a copy thereof to the Member States.
Article 906a
Where,atanytime intheprocedure providedforinArticles 906and907,
the Commission intends to take a decision unfavourable towards the
applicant for repayment or remission, it shall communicate its objections
to him/her in writing, together with all the documents on which it bases
those objections. The applicant for repayment or remission shall express
his/her point of view in writingwithin a period of one month from the
date on which the objections were sent. If he/she does not give his/her
point of view within that period, he/she shall be deemed to have waived
the right to express a position.
Article 907
After consultinga g roup of experts composed of representatives of all
Member States, meetingwithin the framework of the Committee to
consider the case in question, the Commission shall decide whether or
not the special situation which has been considered justifies repayment
or remission.
That decision shall be taken within
"M14nine months 3of the date
on which the case referred to in Article 905 (2) is received by the
Commission. Where the Commission has found it necessary to ask for
additional information from the Member State in order to reach its
decision, the "M14nine months 3shall be extended by a period
equivalent to that between the date the Commission sent the request for
additional information and the date it received that information.!M14
!B
!M14
!B1993R2454 — EN — 01.07.2000 — 003.001 — 308
Where the Commission has communicated its objections to the applicant
for repayment or remission, in accordance with Article 906a, the
nine-month deadline shall be extended by a period equivalent to that
between the date on which the Commission sent the objections and the
date on which it received the answer of the interested party or, in the
absence of an answer, the date of the expiry of the period which was
given to him/her to give his/her point of view.
Article 908
1. The Member State concerned shall be notified of the decision
referred to in Article 907 as soon as possible and in any event within 30
days of the expiry of the time limit set in Article 907.
A copy of the decision shall be sent to the other Member States.
2. The decision-makingauthority shall decide whether to g rant or
refuse the application made to it on the basis of the Commission’s
decision 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 remission,
the Commission may, under conditions which it shall determine,
authorize one or more Member States to repay or remit duties in cases
involvingcomparable issues of fact and of law.
In such a case, the decision referred to in Article 907 shall also be
notified to each Member State so authorized.
Article 909
If the Commission fails to take a decision within the time limit set in
Article 907, or fails to notify a decision to the Member State in question
within the time limit set in Article 908, the decision-makingcustoms
authority shall grant the application.
CHAPTER 4
Administrative assistance between the Customsauthorities ofthe
Member States
Article 910
In the cases referred to in Article 885 (2), the decision-makingcustoms
authority shall send the supervisingcustoms office two copies of its
request made out in writingon a formconformingto the model in Annex
112. The request shall be accompanied by originals or copies of the
application for repayment or remissionandofalldocumentsnecessaryto
enable the supervisingcustoms office to obtain the information or carry
out the checks requested.
Article 911
1. Within twoweeksofthedateofreceipt oftherequestthesupervising
customs office shall obtain the information or carry out the checks
requested by the decision-makingcustoms authority. It shall enter 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-makingcustoms authority tog ether with all the
documents forwarded to it.
2. Where it is unable to obtain the information or carry out the checks
requested within the two-week period referred to in paragraph 1, the
supervisingcustoms office shall acknowledg e receipt of the request
submitted to it within that period by returningto the decision-making
customs authority the copy of the document referred to in Article 910
duly annotated.!M14
!B1993R2454 — EN — 01.07.2000 — 003.001 — 309
Article 912
The implementingcustoms office shall send the certificate referred to in
Article 887 (5) to the decision-makingcustoms authority on a form
conformingto the specimen in Annex 113.
Part IVa
CONTROLSONTHEUSEAND/ORDESTINATIONOFGOODS
Article 912a
1. For purposes of this part:
(a) ‘competent authorities’ means: the customs authorities or any other
Member State authority responsible for applyingthis part;
(b) ‘office’ means: the customs office or body responsible at local level
for applyingthis part;
(c) ‘T5 control copy’ means: a T5 original and copy made out on forms
correspondingto the specimen in Annex 63 accompanied where
appropriate by either one or more original and copy forms T5 bis
correspondingto the specimen in Annex 64 or one or more orig inal
andcopyloadinglist T5 correspondingtothespecimen inAnnex65.
The forms shall be printed and completed in accordance with the
explanatory note in Annex 66 and, where appropriate, any additional
instructions laid down in other Community rules.
2. Where application of Community rules concerningg oods imported
into, exported from, or movingwithin the customs territory of the
Community is subject to proof of compliance with "C6the conditions
provided for or prescribed by that measure 3for the use and/or
destination of thegoods,suchproof shall be furnished by production of a
T5 control copy, completed and used in accordance with the provisions
of this part.
3. All goods entered on a given T5 control copy shall be loaded on a
single means oftransportwithin the meaning ofthe second subparagraph
of Article 347(2), intended for a single consignee and the same use
and/or destination.
The competent authorities may allow the form correspondingto the
specimen in Annex 65 to be replaced by T5 loadinglists made out by an
integrated electronic or automatic data-processing system or by
descriptive lists drawn up for the purposes of carryingout dispatch/
export formalities which include all the particulars provided for in the
Annex 65 specimen form, provided such lists are designed and
completed in such a way that they can be used without difficulty by
the authorities in question and offer all the safeguards considered
appropriate by those authorities.
4. In addition to obligations imposed under specific rules, any person
who signs a T5 control copy shall be required to put the goods described
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 requiringa 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/or
destination provided for or prescribed shall be furnished in accordance
with a national procedure, provided that the goods do not leave its
territory before they have been assigned to that use and/or destination.!B
!M181993R2454 — EN — 01.07.2000 — 003.001 — 310
Article 912b
1. AT5 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 description of
goods and any additional information required by the provisions relating
to the Community rules imposingthe control.
2. Where the Community rules imposingthe 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 designated
for that purpose by the Member State to which that office belongs,
and
— in that manner laid down in those rules or, failingthat, by the
authorities of that Member State.
In that case, one of the followingphrases 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 π4omikronσ4omikronύ … 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.
3. Where the Community rules imposingthe control specify a time
limit for assigning the goods to a particular use and/or destination, the
statement ‘Time limit of … days for completion’ in box 104 of the T5
form 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 are
dispatched.
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 a
reference to the document used for the procedure.
5. Where the goods are not placed under a customs procedure, the T5
controlcopyshallbeissuedbytheofficewherethegoodsaredispatched.
One of the followingphrases 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
—Εµπ4omikronρεύµατα εκτ4omikronacuteς τελωνειακ4omikronύ καθεστώτ4omikronς
— 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!M181993R2454 — EN — 01.07.2000 — 003.001 — 311
— Tullimenettelyn ulkopuolella olevat tavarat
— Varorna omfattas inte av något tullförfarande.6. The T5 control copy shall be endorsed by the office referred to in
paragraphs 4 and 5. Such endorsement shall comprise the following, to
appear 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 bisform or T5 loadinglist, the reg istration
number appearingon the T5 form. That number shall be inserted
eitherbymeansofastampincorporatingthenameoftheoffice orby
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 requiringa
controlontheuseand/ordestination ofthegoods,Article 349shallapply
mutatis mutandis . The office referred to in paragraphs 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. Theofficereferredtoinparagraphs4and5shallkeepacopyofeach
T5 control copy. The originals of these documents shall be returned to
the person concerned as soon as all administrative formalities have been
carried out, and boxes A (Office of departure), and B (Return to …) of
the T5 form, duly completed.
9. Articles 353, 354 and 355 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.
Unlessotherwise provided inthe Community rulesrequiringacontrol on
the use and/or destination of the goods, the office of destination may
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 a
receipt made out on a form correspondingto 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 vessel
operatinga service other than a reg ular shippingservice within the
meaningof Article 313a,
— for goods leaving by air, the office of destination shall be the office
responsible for the international Community airport, within the
meaningof Article 190(b), at which the g oods are loaded on an
aircraft bound for an airport outside the Community,
— forgoodsleavingbyanyotherwayorinanyothercircumstances,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
"C6provided for or prescribed. 3It shall register the
particulars of the T5 control copy by keepinga copy of the said
document where appropriate, and the result of the controls which have
been carried 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 T5 form once
all the required formalities have been completed and annotations made.!M181993R2454 — EN — 01.07.2000 — 003.001 — 312
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 time limit under
Article 912b(3) where applicable, the competent authorities shall take
the necessary steps to enable the office referred to in Article 912b(2) to
recover, where applicable from the guarantee lodged, the proportion
correspondingto those quantities.
However, at the request of the person concerned, those authorities may
decide to collect, where applicable from the guarantee, an amount
obtained by takingthe proportion of the g uarantee correspondingto the
amount of goods not assigned to the specified use and/or destination by
the end of the prescribed time limit, and multiplyingthat by the quotient
obtained from dividingthe number of days over the time limit required
for those quantities to be assigned their use and/or destination by the
length, in days, of the timelimit.
Thisparagraphshall notapplywherethe personconcernedcan showthat
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 of the T5
form under ‘Time limit of …, days for completion’, as the case 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 to require the office
referred to in Article 912b(2) to recover the guarantee 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.
4. The provisions of paragraphs 2 and 3 shall apply unless otherwise
provided in the Community rules requiringa control on the use and/or
destination of the goods and, in any event, without prejudice to the
provisions concerningthe customs debt.
Article 912e
1. Unless otherwise provided in the Community rules requiringa
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. Con-
signments resulting from such division may themselves be further
divided.
2. The office at which the division takes place shall issue, in
accordance with Article 912b, an extract of the T5 control copy for
each part of the divided consignment.
Each extract shall contain, interalia,the additional information shownin
boxes 100, 104, 105, 106and 107 of the initial T5 control copy, and shall
state the net mass and net quantity of the goods to which that extract
applies. One of the followingphrases 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 ogudstedelsesland): …
— Auszug aus dem ursprünglichen Kontrollexemplar T5 (Registrier-
nummer, Datum, ausstellende Stelle und Ausstellungsland): …
—Απ4omikronacuteσπασµα τ4omikronυ αρ4khiικ4omikronύ αντιτύπ4omikronυ ελέγ4khi4omikronυ Τ5 (αριθµ4omikronacuteς
πρωτ4omikronκ4omikronacuteλλ4omikronυ, ηµερ4omikronµηνία, τελωνεί4omikron και 4khiώρα έκδ4omikronσης): …
— Extract of the initial T5 control copy (registration number, date,
office and country of issue): …!M181993R2454 — EN — 01.07.2000 — 003.001 — 313
— Extrait de l’exemplaire de contrôle T5 initial (numéro d’enregis-
trement, date, bureau et pays de délivrance): …
— Estratto dell’esemplare di controllo T5 originale (numero di
registrazione, data, ufficio e paese di emissione): …
— Uittreksel van het oorspronkelijke controle-exemplaar T5 (registra-
tienummer, datum, kantoor en land van afgifte): …
— Extracto doexemplar decontrolo T5inicial (númeroderegisto,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): ….
BoxB ‘Return to …’ of the T5 form shall contain the information shown
in the correspondingbox of the initial T5 form.
One of the followingphrases 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—È(αριθµ4omikronacuteς) εκδ4omikronθέντα απ4omikronσπάσµατα — συνηµµένα αντί-
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) utdragutfärdade — kopier bifog as.
The initial T5 control copy shall be returned without delay to the address
shown in boxB ‘Return to …’ of the T5 form, accompanied by 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 consignment to the
correspondingoffices of destination where the provisions referred 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 issuedretrospectivelyon condition that:
— the person concerned is not responsible for the failure to apply for or
to issue that document when the goods were dispatched or he can
furnish proof that the failure is not due to any deception or obvious
negligence on his part,
— the person concerned furnishes proof that the T5 control copy relates
togoods 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
securingof financial benefits which would not be warranted in the!M181993R2454 — EN — 01.07.2000 — 003.001 — 314
light of the procedure used, the customs status of the goods and their
use and/or destination.
Where the T5 control copy is issued retrospectively, the T5 form shall
contain in red one of the followingphrases:
— Expedido a posteriori
— Udstedt efterfølgende— nachträglich ausgestellt
—Εκδ4omikronθέν εκ των υστέρων
— Issued retrospectively— Délivré a posteriori— Rilasciato a posteriori
— achteraf afgegeven
— Emitido a posteriori— Annettu jälkikäteen— Utfärdat i efterhand
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,
ifappropriate, thedate onwhichthegoodswereproducedattheoffice of
destination.
2. Duplicates ofT5control copiesand extract T5control copies maybe
issued by the issuingoffice at the request of the person concerned in the
event of the loss of the originals. The duplicate shall bear the stamp of
the office and the signature of the competent official and in red block
letters, one of the followingwords:
— DUPLICADO
— DUPLIKAT— DUPLIKAT—ΑΝΤΙΓΡΑΦ4Omikron
— DUPLICATE
— DUPLICATA— DUPLICATO— DUPLICAAT
— SEGUNDAVIA
— KAKSOISKAPPALE— DUPLIKAT.3. T5 control copies issued retrospectively and duplicates may be
annotated by the office of destination only where that office establishes
that the goods covered by the document in question have been assigned
to the use and/or destination provided for or prescribed by the
Community rules.
Article 912g
1. The competent authorities of each Member State may, within the
scope of their competence, authorise any person who fulfils the
conditions laid down in paragraph 4 and who intends to consign goods
in respect of which a T5 control copy must be made out (hereinafter
referred as ‘the authorised consignor’ not to present at the office of
departure either the goods concerned or the T5 control copy covering
them.!M181993R2454 — EN — 01.07.2000 — 003.001 — 315
2. With regard to the T5 control copy used by authorised consignors,
the competent authorities may:
(a) prescribe the use of forms bearinga distinctive mark as a means of
identifyingthe authorised consig nors;
(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 conformingto 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 integrated
electronic or automatic data-processingsystem;
(c) authorise the authorised consignor not to sign forms stamped with
the special approved stamp referred to in Annex 62 which are made
out by an integrated electronic or automatic data-processing system.
In this event, the space reserved for the signature of the declarant in
box 110 of the forms shall contain one of the followingphrases:
— Dispensa de la firma, artículo 912 octavodel Reglamento (CEE)
no2454/93
— Underskriftsdispensation, artikel 912gi forordning(EØF) nr.
2454/93
— Freistellungvon der Unterschriftsleistung , Artikel 912gder
Verordnung(EWG) Nr. 2454/93
—Απαλλαγή απ4omikronacute την υπ4omikron4khiρέωση υπ4omikronγραφής, άρθρ4omikron 912 4dzeta
τ4omikronυ καν4omikronνισµ4omikronύ (Ε4OmikronΚ) 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
— Vrijstellingvan ondertekening— artikel 912 octies van
Verordening(EEG) nr. 2454/93
— Dispensada a assinatura, artigo 912o— G do Regulamento (CE)
n. 2454/93
— Vapautettu allekirjoituksesta — asetuksen (ETY) N:o 2454/93
912gartikla
— Befriad från underskrift, artikel 912gi förordning(EEG) nr
2454/93.
3. The authorised consignor shall complete the T5 control copy,
enteringthe 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 boxD (‘Control byoffice 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 912gder Verordnung(EWG)
Nr. 2454/93
—Απλ4omikronυστευµένη διαδικασία, άρθρ4omikron 912 4dzeta) τ4omikronυ καν4omikronνισµ4omikronύ
(Ε4OmikronΚ) αριθ. 2454/93!M181993R2454 — EN — 01.07.2000 — 003.001 — 316
— Simplified procedure — Article 912gof Reg ulation (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 912.o— G do Regulamento
(CE) no2454/93
— Yksinkertaistettu menettely — asetuksen (ETY) N:o 2454/93
912gartikla
— Förenklat förfarande, artikel 912gi förordning(EEG) nr
2454/93
and, where appropriate, particulars of the period within which the
goods must be presented at the office of destination, the
identification 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 copy was drawn up.
4. The authorisation referred to in paragraph 1 shall be granted only to
persons who frequently consign goods, whose records enable the
competent 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 to
be sent, in order that the office may carryout any controls, including
any required by Community rules, before the departure of the goods,
— the period within which the goods must be presented at the office of
destination; this period shall be determined accordingto the
conditions 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 and
affixed by the authorised consignor,
— the means for providingg uarantees where the issue of the T5 control
copy is conditional thereon.
5. The authorised consignor shall take all necessary measures to ensure
the safekeepingof 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 anyerrors, omissions or other faults in the
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, without prejudice
to any criminal proceedings, for the payment of duties and other charges
whichhavenot been paid and for the repayment of anyfinancial benefits!M181993R2454 — EN — 01.07.2000 — 003.001 — 317
which have been wrongly obtained following such misuse, unless he can
satisfy the competent authorities bywhom hewasauthorised that he took
all the measures required to ensure the safekeepingof the special stamp
oroftheformsbearingtheimprint ofthestampoftheoffice ofdeparture
or the imprint of the special stamp.
PART V
FINALPROVISIONS
Article 913
The followingReg ulation and Directives shall be repealed:
— Regulation (EEC)No37/70oftheCommissionof9January1970on
determiningthe orig in of essential spare parts for use with any piece
of equipment machine, apparatus or vehicle dispatched before-
hand(1),
— Regulation (EEC) No 2632/70 of the Commission of 23 December
1970 determiningthe orig in of radio and television receivers(2),
— Regulation (EEC) No 315/71 of the Commission of 12 February
1971 on determiningthe orig in of basic wines intended for the
preparation of vermouth, and the origin of vermouth(3),
— Regulation (EEC)No861/71oftheCommissionof27April1971on
determiningthe orig in of tape recorders(4),
— Regulation (EEC) No 3103/73 of the Commission of 14 November
1973 on certificates of origin and applications for such certifi-
cates(5),
— Commission Regulation (EEC) No 2945/76 of 26 November 1976
layingdown provisions for the implementation of Council
Regulation (EEC) No 754/76 on the customs treatment applicable
to goods returned to the customs territory of the Community(6), as
last amended by the Act of Accession of Spain and Portugal,
— Commission Regulation (EEC) No 137/79 of 19 December 1978 on
the institution of a special method of administrative cooperation for
applyingintra-Community treatment tothefisherycatches ofvessels
of Member States(7), as last amended by Regulation (EEC)
No 3399/91(8),
— Commission Regulation (EEC) No 1494/80 of 11 June 1980 on
interpretative notes and generally. accepted accounting principles for
the purposes of customs value(9),
— Commission Regulation (EEC) No 1495/80 of 11 June 1980
implementingcertain provisions of Council Reg ulation (EEC)
No 1224/80 on the valuation of goods for customs purposes(10),
as last amended by Regulation (EEC) No 558/91(11),
— Commission Regulation (EEC) No 1496/80 of 11 June 1980 on the
declaration of particulars relatingto customs value and on
documents to be furnished(12), as last amended by Regulation
(EEC) No 979/93(13),!M18
(1) OJ No L 7, 10. 1. 1970, p. 6.
(2) OJ No L 279, 24. 12. 1970, p. 35.
(3) OJ No L 36, 13. 2. 1971, p. 10.
(4) OJ No L 95, 28. 4. 1971, p. 11.
(5) OJ No L 315, 16. 11. 1973, p. 34.
(6) OJ No L 335, 4. 12. 1976, p. 1.
(7) OJ No L 20, 27. 1. 1979, p. 1.
(8) OJ No L 320, 22. 11. 1991, p. 19.
(9) OJ No L 154, 21. 6. 1980, p. 3.
(10) OJ No L 154, 21. 6. 1980, p. 14.
(11) OJ No L 62, 8. 3. 1991, p. 24.
(12) OJ No L 154, 21. 6. 1980, p. 16.
(13) OJ No L 101, 27. 4. 1993, p. 7.!B1993R2454 — EN — 01.07.2000 — 003.001 — 318
— Commission Regulation (EEC) No 1574/80 of 20 June 1980 laying
down provisions for the implementation of Articles 16 and 17 of
Council Regulation (EEC) No 1430/79 on the repayment or
remission of import or export duties(1),
— Commission Regulation (EEC) No 3177/80 of 5 December 1980 on
the place of introduction to be taken into consideration in applying
Article 14 (2) of Council Regulation (EEC) No 1224/80 on the
valuation of goods for customs purposes(2), as last amended by
Regulation (EEC) No 2779/90(3);
— Commission Regulation (EEC) No 3179/80 of 5 December 1980 on
postal charges to be taken into consideration when determining the
customs value of goods sent by post(4), as last amended by
Regulation (EEC) No 1264/90(5),
— Commission Regulation (EEC) No 553/81 of 12 February 1981 on
certificates of origin and applications for such certificates(6),
— Commission Regulation (EEC) No 1577/81 of 12 June 1981
establishinga system of simplified procedures for the determination
of the customs value of certain perishable goods(7), as last amended
by Regulation (EEC) No 3334/90(8),
— Commission Directive 82/57/EEC of 17 December 1981 laying
down certain provisions for implementingCouncil Directive
79/695/EEC on the harmonization of procedures for the release of
goods for free circulation(9), as last amended by Directive
83/371/EEC(10),
— Commission Directive 82/347/EEC of 23 April 1982 layingdown
certain provisions for implementingCouncil Directive 81/177/EEC
on the harmonization of procedures for the export of Community
goods(11),
— Commission Regulation (EEC) No 3040/83 of 28 October 1983
layingdown provisions for the implementation of Articles 2 and 14
of Council Regulation (EEC) No 1430/79 on the repayment or
remission of import or export duties(12),
— Commission Regulation (EEC) No 3158/83 of 9 November 1983 on
the incidence of royalties and licence fees in customs value(13),
— Commission Regulation (EEC) No 1751/84 of 13 June 1984 laying
down certain provisions for the application of Council Regulation
(EEC) No 3599/82(14), as last amended by Regulation (EEC)
No 3693/92(15),
— CommissionRegulation (EEC)3548/84of17December 1984laying
down certain provisions for the application of Regulation (EEC)
No2763/83onarrangements permitting goodstobeprocessedunder
customs control before beingput into free circulation(16), as last
amended by Regulation (EEC) No 2361/87(17),!B
(1) OJ No L 161, 26. 6. 1980, p. 3.
(2) OJ No L 335, 12. 12. 1980, p. 1.
(3) OJ No L 267, 29. 9. 1990, p. 36.
(4) OJ No L 335, 12. 12. 1980, p. 62.
(5) OJ No L 124, 15. 5. 1990, p. 32.
(6) OJ No L 59, 5. 3. 1981, p. 1.
(7) OJ No L 154, 13. 6. 1981, p. 26.
(8) OJ No L 321, 21. 11. 1990, p. 6.
(9) OJ No L 28, 5. 2. 1982, p. 38.
(10) OJ No L 204, 28. 7. 1983, p. 63.
(11) OJ No L 156, 7. 6. 1982, p. 1.
(12) OJ No L 297, 29. 10. 1983, p. 13.
(13) OJ No L 309, 10. 11. 1983, p. 19.
(14) OJ No L 171, 29. 6. 1984, p. 1.
(15) OJ No L 374, 22. 12. 1992, p. 28.
(16) OJ No L 331, 19. 12. 1984, p. 5.
(17) OJ No L 215, 5. 8. 1987, p. 9.1993R2454 — EN — 01.07.2000 — 003.001 — 319
— Commission Regulation (EEC) No 1766/85 of 27 June 1985 on the
rates of exchange to be used in the determination of customs
value(1), as last amended by Regulation (EEC) No 593/91(2),
— CommissionRegulation (EEC)No3787/86of11December 1986on
the annulment or revocation of authorizations issued under certain
customs procedures with economic impact(3),
— Commission Regulation (EEC) No 3799/86 of 12 December 1986
layingdown provisions for the implementation of Council
Regulation (EEC) No 1430/79 on the repayment or remission of
import or export duties(4),
— Commission Regulation (EEC) No 2458/87 of 31 July 1987 laying
downprovisionsfor the implementation of Council regulation (EEC)
No 2473/86 on outward processingrelief arrang ements and the
standard exchange system(5), as last amended by Regulation (EEC)
No 3692/92(6),
— Commission Regulation (EEC) No 4128/87 of 9 December 1987
layingdown conditions for the entry of flue-cured Virg inia type,
lightair-curedBurleytype(including Burleyhybrids),lightair-cured
Maryland type and fire-cured tobacco, fallingwithin subheading s
2401 10 10 to 2401 10 49 and 2401 10 49 and 2401 20 10 to
2401 20 49 of the combined nomenclature(7),
— Commission Regulation (EEC) No 4129/87 of 9 December 1987
specifyingthe conditions for the inclusion of certain live animals of
the domestic bovine species and certain meat of the bovine species
under the combined nomenclature listed in Annex C to the
Agreement between the European Economic Community and
Yugoslavia(8),
— Commission Regulation (EEC) No 4130/87 of 9 December 1987
layingdown conditions for the entry of fresh table g rapes of the
variety Emperor ( Vitis vinifera cv ) fallingwithin subheading
0806 10 11 of the combined nomenclature(9),
— Commission Regulation (EEC) No 4131/87 of 9 December 1987
determiningthe 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 nomenclature(10), as
last amended by Regulation (EEC) No 2490/91(11),
— Commission Regulation (EEC) No 4132/87 of 9 December 1987
determiningthe conditions for the inclusion of bourbon whiskey
under subheadings 2208 30 11 and 2208 30 19 of the combined
nomenclature(12),
— Commission Regulation (EEC) No 4133/87 of 9 December 1987
determiningthe conditions for the admission of vodka of combined
nomenclature 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 the
Republic of Finland on mutual trade in wines and spirituous
beverages(13),
— Commission Regulation (EEC) No 4134/87 of 9 December 1987
determiningthe conditions of entry of preparations known as cheese!B
(1) OJ No L 168, 28. 6. 1985, p. 21.
(2) OJ No L 66, 13. 3. 1991, p. 14.
(3) OJ No L 350, 12. 12. 1986, p. 14.
(4) OJ No L 352, 13. 12. 1986, p. 19.
(5) OJ No L 230, 17. 8. 1987, p. 1.
(6) OJ No L 374, 22. 12. 1992 p. 26.
(7) OJ No L 387, 31. 12. 1987, p. 1.
(8) OJ No L 387, 31. 12. 1987, p. 9.
(9) OJ No L 387, 31. 12. 1987, p. 16.
(10) OJ No L 387, 31. 12. 1987, p. 22.
(11) OJ No L 231, 20. 8. 1991, p. 1.
(12) OJ No L 387, 31. 12. 1987, p. 36.
(13) OJ No L 387, 31. 12. 1987, p. 42.1993R2454 — EN — 01.07.2000 — 003.001 — 320
fondues to be included under subheading2106 90 10 of the
combined nomenclature(1),
— Commission Regulation (EEC) No 4135/87 of 9 December 1987
determiningthe conditions of entry of natural sodium nitrate and
natural potassic sodium nitrate fallingwithin subheading s
3102 50 10 and 3105 91 10 respectively of the combined nomen-
clature(2),
— Commission Regulation (EEC) No 4136/87 of 9 December 1987
determiningthe conditions of entry of horses intended for slaug hter
under subheading0101 19 10 of the combined nomenclature(3),
— Commission Regulation (EEC) No 4137/87 of 9 December 1987
determining the conditions of entry of goods under subheadings
0408 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(4),
— Commission Regulation (EEC) No 4138/87 of 9 December 1987
determiningthe conditions under which contain potatoes, sweet
corn, 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(5),
— Commission Regulation (EEC) No 4139/87 of 9 December 1987
determiningthe conditions under which certain petroleum products
are eligible on import for a favourable tariff arrangement by reason
of their end-use(6),
— Commission Regulation (EEC) No 4140/87 of 9 December 1987
determiningthe conditions of entry of boltingcloth, not made up,
under subheading5911 20 00 of the combined nomenclature(7),
— Commission Regulation (EEC) No 4141/87 of 9 December 1987
determining the conditions under which goods for certain categories
of aircraft and ships are eligible on import for a favourable tariff
arrangement by reason of their end-use(8), as last amended by
Regulation (EEC) No 1418/81(9),
— Commission Regulation (EEC) No 4142/87 of 9 December 1987
determining the conditions under which certain goods are eligible on
import for a favourable tariff arrangement by reason of their
end-use(10), as last amended by Regulation (EEC) No 3803/92(11),
— Commission Regulation (EEC) No 693/88 of 4 March 1988 on the
definition of the concept of originating products for purposes of the
application of tariff preferences granted by the European Economic
Community in respect of certain products from developingcoun-
tries(12), as last amended by Regulation (EEC) No 3660/92(13),
— Commission Regulation (EEC) No 809/88 of 14 March 1988 on the
definition of the concept of ‘originating products’ and methods of
administrativecooperation applicable toimportsintotheCommunity
of products originating in the Occupied Territories(14), as last
amended by Regulation (EEC) No 2774/88(15),!B
(1) OJ No L 387, 31. 12. 1987, p. 48.
(2) OJ No L 387, 31. 12. 1987, p. 54.
(3) OJ No L 387, 31. 12. 1987, p. 60.
(4) OJ No L 387, 31. 12. 1987, p. 63.
(5) OJ No L 387, 31. 12. 1987, p. 67.
(6) OJ No L 387, 31. 12. 1987, p. 70.
(7) OJ No L 387, 31. 12. 1987, p. 74.
(8) OJ No L 387, 31. 12. 1987, p. 76.
(9) OJ No L 135, 30. 5. 1991, p. 28.
(10) OJ No L 387, 31. 12. 1987, p. 82.
(11) OJ No L 384, 30. 12. 1992 p. 15.
(12) OJ No L 77, 22. 3. 1988, p. 77.
(13) OJ No L 370, 19. 12. 1992, p. 11.
(14) OJ No L 86, 30. 3. 1988, p. 1.
(15) OJ No L 249, 8. 9. 1988, p. 5.1993R2454 — EN — 01.07.2000 — 003.001 — 321
— Commission Regulation (EEC) No 4027/88 of 21 December 1988
layingdown provisions for the temporary importation of con-
tainers(1), as last amended by Regulation (EEC) No 3348/89(2),
— Commission Regulation (EEC) No 288/89 of 3 February 1989 on
determining the origin of integrated circuits(3),
— 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(4),
— Commission Regulation (EEC) No 2071/89 of 11 July 1989 on
determiningthe orig in of photocopyingapparatus, incorporatingan
optical system or of the contract type(5),
— Commission Regulation (EEC) No 3850/89 of 15 December 1989
layingdown provisions for the implementation of Council
Regulation (EEC) No 802/68 of 27 June 1968 on the common
definition of the concept of the origin of goods in respect of certain
agricultural products subject to special import arrangements(6),
— 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(7), as last amended by
Commission Regulation (EEC) No 3001/92(8),
— Commission Regulation (EEC) No 2562/90 of 30 July 1990 laying
down provisions for the implementation of Council Regulation
(EEC) No 2504/88 on free zones and free warehouses(9), as last
amended by Commission Regulation (EEC) No 2485/91(10),
— Commission Regulation (EEC) No 2883/90 of 5 October 1990 on
determiningthe orig in or g rape juice(11),
— Commission Regulation (EEC) No 2884/90 of 5 October 1990 on
determining the origin of certain goods produced from eggs(12),
— CommissionRegulation (EEC)No3561/90of11December 1990on
determiningthe orig in of certain ceramic products(13),
— CommissionRegulation (EEC)No3620/90of14December 1990on
determiningthe orig in of the meat and offals, fresh, chilled or
frozen, of certain domestic animals(14),
— CommissionRegulation (EEC)No3672/90of18December 1990on
determining the origin of ball, roller or needle roller bearings(15),
— Commission Regulation (EEC) No 3716/90 of 19 December 1990
layingdown provisions for the implementation of Council
Regulation (EEC) No 4046/89 on the security to be given to ensure
payment of a customs debt(16),
— Commission Regulation (EEC) No 3796/90 of 21 December 1990
layingdown provisions for the implementation of Council
Regulation (EEC) No 1714/90 on the information provided by the
customs authorities of the Member States concerningthe classifi-
cation of goodsin the customs nomenclature(17), as last amended by
Regulation (EEC) No 2674/92(18),!B
(1) OJ No L 355, 23. 12. 1988, p. 22.
(2) OJ No L 323, 8. 11. 1989, p. 17.
(3) OJ No L 33, 4. 2. 1989, p. 23.
(4) OJ No L 65, 9. 3. 1989, p. 11.
(5) OJ No L 196, 12. 7. 1989, p. 24.
(6) OJ No L 374, 22. 12. 1989, p. 8.
(7) OJ No L 246, 10. 9. 1990, p. 1.
(8) OJ No L 301, 17. 10. 1992, p. 16.
(9) OJ No L 246, 10. 9. 1990, p. 33.
(10) OJ No L 228, 17. 8. 1991, p. 34.
(11) OJ No L 276, 6. 10. 1990, p. 13.
(12) OJ No L 276, 6. 10. 1990, p. 14.
(13) OJ No L 347, 12. 12. 1990, p. 10.
(14) OJ No L 351, 15. 12. 1990, p. 25.
(15) OJ No L 356, 19. 12. 1990, p. 30.
(16) OJ No L 358, 21. 12. 1990, p. 48.
(17) OJ No L 365, 28. 12. 1990, p. 17.
(18) OJ No L 271, 16. 9. 1992, p. 5.1993R2454 — EN — 01.07.2000 — 003.001 — 322
— Commission Regulation (EEC) No 1364/91 of 24 May 1991
determiningthe orig in of textiles and textile articles fallingwithin
Section XI of the Combined Nomenclature(1),
— 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(2),
— Commission Regulation (EEC) No 1593/91 of 12 June 1991
providingfor the implementation of Council Reg ulation (EEC)
No 719/91 on the use in the Community of TIR carnets and ATA
carnets as transit documents(3),
— Commission Regulation (EEC) No 1656/91 of 13 June 1991 laying
down special provisions applicable to certain types of inward
processingoperations or processingunder customs control(4),
— Commission Regulation (EEC) No 2164/91 of 23 July 1991 laying
down provisions for the implementation of Article 5 (2) of Council
Regulation (EEC) No 1697/79 on the post-clearance recovery of
import duties or export duties which have not been required of the
person liable for payment on goods entered for a customs procedure
involvingthe oblig ation to pay such duties(5),
— Commission Regulation (EEC) No 2228/91 of 26 June 1991 laying
down provisions for the implementation of Regulation (EEC)
No 1999/85 on inward processingrelief arrang ements(6), as last
amended by Regulation (EEC) No 3709/92(7),
— Commission Regulation (EEC) No 2249/91 of 25 July 1991 laying
down provisions for the implementation of Council Regulation
(EEC) No 1855/89 for the temporary importation of means of
transport(8),
— Commission Regulation (EEC) No 2365/91 of 31 July 1991 laying
down the conditions for use of the ATA carnet for the temporary
importation of goods into the customs territory of the Community or
their temporary exportation from that territory(9),
— Commission Regulation (EEC) No 3717/91 of 18 December 1991
drawingup the list of g oods which may benefit from the
arrangements permitting goods to be processed under customs
control before beingput into free circulation(10), as last amended by
Regulation (EEC) No 209/93(11),
— Commission Regulation (EEC) No343/92 of22January1992onthe
definition of the concept of originating products and methods of
administrativecooperation applicable toimportsintotheCommunity
of products originating in the Republics of Croatia and Slovenia and
the Yugoslav Republics of Bosnia-Herzegovina and Macedonia(12),
as last amended by Regulation (EEC) No 3660/92(13),
— Commission Regulation (EEC) No 1214/92 of 12 April 1992 on
provisions for the implementation of the Community transit
procedure and for certain simplifications of that procedure(14), as
last amended by Regulation (EEC) No 3712/92(15),
— Commission Regulation (EEC) No 1823/92 of 3 July 1992 laying
down detailed rules for the application of Council Regulation (EEC)!B
(1) OJ No L 130, 25. 5. 1991, p. 18.
(2) OJ No L 130, 25. 5. 1991, p. 28.
(3) OJ No L 148, 13. 6. 1991, p. 11.
(4) OJ No L 151, 15. 6. 1991, p. 39.
(5) OJ No L 201, 24. 7. 1991, p. 16.
(6) OJ No L 210, 31. 7. 1991, p. 1.
(7) OJ No L 378, 23. 12. 1992, p. 6.
(8) OJ No L 204, 27. 7. 1991, p. 31.
(9) OJ No L 216, 3. 8. 1991, p. 24.
(10) OJ No L 351, 20. 12. 1991, p. 23.
(11) OJ No L 25, 2. 2. 1993, p. 18.
(12) OJ No L 38, 14. 2. 1992, p. 1.
(13) OJ No L 370, 19. 12. 1992, p. 11.
(14) OJ No L 132, 16. 5. 1992, p. 1.
(15) OJ No L 378, 23. 12. 1992, p. 15.1993R2454 — EN — 01.07.2000 — 003.001 — 323
No 3925/91 concerningthe elimination of controls and formalities
applicable to the cabin and hold baggage of persons taking an
intra-Community flight and the baggage of persons taking an
intra-Community sea crossing(1),
—C o m m i s s i o nR e gu l a t i o n( E E C )N o2 4 5 3 / 9 2o f3 1J u l y1 9 9 2
implementingCouncil Reg ulation (EEC) No 717/91 concerning
the Single Administrative Document(2), as last amended by
Regulation (EEC) No 607/93(3),
— Commission Regulation (EEC) No 2674/92 of 15 September 1992
supplementingthe implementingprovisions of Council Reg ulation
(EEC) No 1715/90 on the information provided by the customs
authorities of the Member States concerningthe classification of
goods in the customs nomenclature(4),
— 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(5),
— Commission Regulation (EEC) No 3269/92 of 10 November 1992
layingdown certain implementingprovisions of Articles 161, 182
and 183 of Council Regulation (EEC) No 2913/92 establishing the
Community Customs Code, relatingto the export and re-export
procedure and to goods leaving the customs territory of the
Community(6),
— Commission Regulation (EEC) No 3566/92 of 8 December 1992 on
the documents to be used for the purpose of implementing
Community measures entailingverification of the use and/or
destination of goods(7),
— Commission Regulation (EEC) No 3689/92 of 21 December 1992
layingdown detailed rules for the application of Council Reg ulation
(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(8),
— Commission Regulation (EEC) No 3691/92 of 21 December 1992
layingdown provisions for the implementation of Council
Regulation (EEC) No 719/91 on the use in the Community of TIR
carnets and ATA carnets as transit documents and Council
Regulation (EEC) No 3599/82 on temporary importation arrange-
ments(9),
— Commission Regulation (EEC) No 3710/92 of 21 December 1992
establishingthe procedures for transfers of g oods or products
coveredbyinwardprocessingarrangements (suspensionsystem)(10),
— CommissionRegulation (EEC)No3903/92of21December 1992on
air transport costs(11).
Article 914
References to the provisions repealed shall be understood as referringto
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 .!B
(1) OJ No L 185, 4. 7. 1992, p. 8.
(2) OJ No L 249, 28. 8. 1992, p. 1.
(3) OJ No L 65, 17. 3. 1993, p. 5.
(4) OJ No L 271, 16. 9. 1992, p. 1.
(5) OJ No L 275, 18. 9. 1992, p. 11.
(6) OJ No L 326, 12. 11. 1992, p. 11.
(7) OJ No L 362, 11. 12. 1992, p. 11.
(8) OJ No L 374, 22. 12. 1992, p. 14.
(9) OJ No L 374, 22. 12. 1992, p. 25.
(10) OJ No L 378, 23. 12. 1992, p. 9.
(11) OJ No L 393, 31. 12. 1992, p. 1.1993R2454 — EN — 01.07.2000 — 003.001 — 324
It shall apply from 1 January 1994.
Article 791 (2) shall cease to apply from 1 January 1996.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.
Done at Brussels, 2 July 1993.For the Commission
Christiane SCRIVENER
Member of the Commission!B
!M5
!B1993R2454 — EN — 01.07.2000 — 003.001 — 325
ANNEXES
LISTOFANNEXES
Number Subject
1 Bindingtariff information — Notification form
1 A Bindingorig in information
2 Certificate of authenticity. Fresh ‘Emperor’ table grapes3 Certificate for preparations known as ‘cheese fondues’4 Certificate of designation of origin for Tokay wines (Aszu, Soamorodni)5 Certificate of authenticity for Bourbon whiskey6Abrogated
6AAbrogated
7 Certificate of authenticity for tobacco8 Certificate of quality for nitrate from Chile9 Introductory notes to the lists of workingor processingoperations conferringor non-conferring
originating status to manufactured products when they are carried out on non-originating materials
10 List of workingor processingoperations conferringor non-conferringorig inatingstatus to manufactured
productswhenthey are carried out on non-originating materials. Textiles and textile articles falling within
section XI
11 List of workingor processingoperations conferringor non-conferringorig inatingstatus to manufactured
products when they are carried out on non-originating materials. Products other than textiles and textilearticles fallingwithin section X
12 Certificate of origin and related application13 Certificate of origin for imports of agricultural products into the European Economic Community14 Introductory notes applyingto the three preferential reg imes15 List of workingor processingoperations required to be carried out on non-orig inatingmaterials in order
that the product manufactured can obtain originating status (GSP)
16 Workingexcluded from GSP reg ional cumulation17 Certificate of origin form A18 Form APR19 List of workingor processingoperations required to be carried out on non-orig inatingmaterials in order
that the product manufactured can obtain originating status (Occupied Territories)
20 List of workingor processingoperations required to be carried out on non-orig inatingmaterials in order
that the product manufactured can obtain originating status (Republics of Bosnia-Herzogovina, Croatia,Slovenia and the former Yugoslav Republic of Macedonia)
21 Movement certificate EUR.1 and relevant applications22 Form EUR.223 Interpretative notes on customs value24 Application of generally accepted accounting principles for the determination of customs value25 Air transport costs to be included in the customs value26 Classification of goods subject to unit values27 Marketingcentres for the purpose of calculatingunit values, by classification heading28 Declaration of particulars relatingto customs value — D.V.129 Continuation sheet — D.V.1 bis30 Tag to be affixed on hold baggage checked in a Community airport31 SAD — Single Administrative Document32 SAD — Computerized declaration processingsystem33 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-copyingprocess
36 Indication of the copies of the forms shown in Annexes 32 and 34 and on which the information must
appear by a self-copyingprocess
37 SAD — User notice38 Codes to be used in the forms
38 A Customs declaration for registered baggage
38 B!
B1993R2454 — EN — 01.07.2000 — 003.001 — 326
Number Subject
39 "C2List ofpetroleum productsforwhichthe conditionsforadmissionwithfavourabletariffbyreasonof
their end-use apply 3
40 "C2List of products intended for aircraft, ships and drillingor production platforms to which the
conditions for admission with favourable tariff treatment by reason of their end-use apply 3
41 List of goods to which, by reference to Articles 291 to 304, the conditions for admission with favourable
tariff treatment by reason of their end-use do not apply
42 Yellow label43 Form T2M44 Notes to appear on page 2 of the cover of the booklet containing forms T2M45 Loadinglist46 TC 10 — Transit advice note47 TC 11 — Receipt48 Community transit — Specimen comprehensive guarantee49 Community transit — Specimen guarantee for a single operation50 Community transit — Specimen flat-rate guarantee51 TC 31 — Certificate of guarantee52 List of goods which when transported give rise to an increase in the flat-rate guarantee53 Deleted
54 TC 32 — Flat-rate guarantee voucher55 Guarantee waiver — undertakingby the person concerned56 List of goods presenting increased risks to which the guarantee waiver does not apply57 TC 33 — Guarantee waiver certificate58 Label (Articles 417 and 432)59 Model of the information memo referred to in Article 45960 Taxation form61 Model of discharge62 Special stamp63 Control copy T5 form64 Control copy T5 bis form65 Loadinglist T566 Instructions for use of the forms required to draw up control copy T567 Specimen applications for authorization for the various customs procedures with economic impact68 Specimen authorizations for the various customs procedures with economic impact69 List of the usual forms of handlingreferred to in Article 522
69 A List of derogations referred to in article 510 (3)
70 Information sheet INF 871 Transfer of goods between customs warehouses. — Normal procedure72 Transfer of goods between customs warehouses. — Simplified procedure73 Pre-financed goods — List of the forms of handling referred to in Article 53274 List of goods (production accessories) referred to in Article 550 — Inward processing procedure75 Goods whose total value for the purposes of Article 552 (1) (a) (v) must not exceed ECU 100 000 —
Inward processingprocedure
75A Information sheet INF 9
76 Examples of monthly and quarterly aggregation77 Standard rates of yield78 Special provisions concerningequivalent compensation and prior exportation for certain types of g oods79 Compensatingproducts to which specific duties may apply under the first indent of Article 122 (1) (a) of
the Code
80 Examples of calculatingthe proportion of import g oods, incorporated in compensatingproducts81 Information sheet INF 582 Information sheet INF 183 Transfers of goods or products covered by the arrangements from the holder of one authorization to the
holder of another
84 Information sheet INF 785 Inward processingprocedure. Return of information as required by Article 648 (1) (a). (Authorizations
issued)!
B1993R2454 — EN — 01.07.2000 — 003.001 — 327
Number Subject
86 Inward processingprocedure. Return of information as required by Article 648 (1) (b). (Applications for
authorization refused)
87 List of processingoperations referred to in Article 65088 Procedure for processingunder customs control. Return of information under Article 668 (1) (a).
(Authorizations granted)
89 Procedure for processingunder customs control. Return of information under Article 668 (1) (b).
(Applications refused)
90 Professional equipment. Illustrative list91 Teachingaids. Illustrative list
91A Other goods imported in connection with educational, scientific activities. Illustrative list
91B Works of art, collectors’ items and antiques
92 Travellers’ personal effects and goods imported for sports purposes. Illustrative list93 Tourist publicity material and documents. Illustrative list
93A Animals. Illustrative list
94 Welfare material for seafarers. Illustrative list95 Goods excluded from entitlement to partial relief96 List of goods referred to in Article 697 (2) for which temporary importation may be carried out with
presentation of the ATA carnet
97 Cases provided for in Article 700 in which the competent authorities shall not require the provision of a
security
98 Information sheet INF 699 List of countries referred to in Article 727 (1) which may recognize containers as approved for transport
under customs seal
100 Measures to ensure that containers approved for international transport under customs seal comply with
the relevant specification; withdrawal of approval
101 Explanatory note on the use of containers placed under the temporary importation procedure in internal
traffic
102 Temporary importation. Information supplied under Article 746 (1) (b). (Authorizations granted)103 Temporary importation. Information supplied under Article 746 (1) (c). (Authorizations granted)104 Information document to facilitate the temporary exportation of goods sent from one country for
manufacture, processingor repair in another
105 Methods for calculatingthe proportion of temporarily exported g oods incorporated in the compensating
products
106 Information sheet INF 2107 Outward processingprocedure. Return of Information as required by Article 786. (Applications refused)108 Deleted
109 Certificate of customs status110 Information sheet INF 3 — Returned goods111 Application for repayment/remission112 Repayment or remission of duties. Request for examination113 Certificate for repayment or remission of duty!
B1993R2454 — EN — 01.07.2000 — 003.001 — 328
ANNEX 1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 329
!B1993R2454 — EN — 01.07.2000 — 003.001 — 330
!B1993R2454 — EN — 01.07.2000 — 003.001 — 331
!B1993R2454 — EN — 01.07.2000 — 003.001 — 332
!B1993R2454 — EN — 01.07.2000 — 003.001 — 333
ANNEX 1A
!M101993R2454 — EN — 01.07.2000 — 003.001 — 334
!M101993R2454 — EN — 01.07.2000 — 003.001 — 335
!M101993R2454 — EN — 01.07.2000 — 003.001 — 336
ANNEX IA
APPLICATIONFORBINDINGTARIFFINFORMATION(BTI)
!M181993R2454 — EN — 01.07.2000 — 003.001 — 337
!M181993R2454 — EN — 01.07.2000 — 003.001 — 338
!M181993R2454 — EN — 01.07.2000 — 003.001 — 339
ANNEX 6
Abrogated!B
!A11993R2454 — EN — 01.07.2000 — 003.001 — 340
!M1
ANNEX 6A
Abrogated!A11993R2454 — EN — 01.07.2000 — 003.001 — 341
!M181993R2454 — EN — 01.07.2000 — 003.001 — 342
ANNEX 9
INTRODUCTORYNOTESTOTHELISTSOFWORKINGORPRO-
CESSINGOPERATIONSCONFERRINGORNON-CONFERRING
ORIGINATINGSTATUSTOMANUFACTUREDPRODUCTSWHEN
THEYARECARRIEDOUTONNON-ORIGINATINGMATERIALS
GENERAL CONSIDERATIONS
Note1
1.1. The first two columns in the lists in Annexes 10 and 11 describe the product
obtained. The first column givesthe 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.Foreach entryinthe firsttwocolumns,arule isspecified incolumn3. Where the entry in the first column is preceded by an ‘ex’, this signifiesthatthe ruleincolumn3onlyappliestothepartofthatheadingorchapter as
described in column 2.
1.2. Where several headingnumbers are g rouped tog ether in column 1 or a
chapter number is given and the description of product in column 2 istherefore 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 incolumn 1.
1.3. Where the lists include different rules applyingto different products within
one heading, each indent contains the description of that part of the heading
covered by the adjacent rule in column 3.
Note2
2.1. The term ‘manufacture’ covers any kind of workingor processingincluding
‘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 beingmanufactured, even if it is
intended for later use in another manufacturingoperation.
Note3
3.1. The workingor processingrequired by a rule in column 3 has to be carried
out only in relation to the non-originating materials used. The restrictionscontained in a rule in column 3 likewise apply only to the non-originatingmaterials used.
3.2. If a product, made from non-originating materials which has itself acquired
originating status during manufacture, is used as a material in the process ofmanufacture ofanother product,thenthelistruleapplicabletotheproductinwhich it is incorporated does not apply to it.
For example:Unembroidered fabric mayobtain origin bybeing woven fromyarn. If this is
then used in makingembroidered bed linen, then the percentag e value limitimposed on the use of unembroidered fabric does not apply in this case.
Note4
4.1. The rules in the lists represent the minimum amount of workingor
processingrequired and the carryingout of moreworkingor processingalsoconfers originating status; conversely, the carrying out of less working orprocessing 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 suchmaterial at a later stage is not.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 343
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:the rule for yarns says that natural fibres may be used and that chemical
materials, amongother materials, may also be used. This does not mean thatboth 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 othermaterials which, because of their inherent nature, cannot satisfy the rule.
Note5
For all products which are not mentioned in Annex 11 (other than textiles
fallingwithin Section XI), orig in is determined case-by-case by evaluatingany process or operation in relation to the concept of the last substantialprocessingor workingas defined in Article 24 of the Code.
Note6
6.1. The term ‘fibres’ used in the list in Annex 10 covers ‘natural fibres’ and
‘man-made staple fibres’ fallingwithin 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
spinningtakes place, includingwaste, and unless otherwise specified, the
term ‘natural fibres’ includes fibres that have been carded, combed orotherwise processed but not spun.
6.3. The term ‘natural fibres’ includes horsehair fallingwithin CN code 0503,
silk fallingwithin CN codes 5002 and 5003 as well as the wool fibres, fineor coarse animal hair fallingwithin CN codes 5101 to 5105, cotton fibresfallingwithin CN codes 5201 to 5203 and other veg etable 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, fallingwithin 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 syntheticfibres 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
appearingin column 3 are applicable for each of the textile materials ofwhich the mixture is composed.
Note7
7.1. The term ‘prebleached’, used in the list in Annex10 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 spinningor weavingoperation.
Prebleached products are at an earlier stage of manufacture than bleached
products, which have undergone several baths in bleaching agents (oxydiz-ing 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 followingcuttingof the fabric or knittingor crochetingof thefabric directly to shape have to be performed.
However, making-up shall not necessarily be considered as incomplete
where one or more finishingoperations have not been carried out.
The followingis a list of examples of finishingoperations:
— fittingof buttons and/or other types of fastening s,
— makingof button-holes,
— finishingofftheendsoftrouserlegsandsleevesorthebottomhemming
of skirts and dresses,!
B1993R2454 — EN — 01.07.2000 — 003.001 — 344
— fitting of trimmings and accessories such as pockets, labels, badges,
etc.,
— ironingand other preparations of g arments for sale ‘ready made’
Remarks concerningfinishingoperations — Special cases
It is possible that in particular manufacturingoperations, the accomplish-
ment of finishingoperations, especially in the case of a combination of
operations, isofsuchimportance thatthese operationsmustbeconsidered asgoing beyond simple finishing.
In these particular cases, the non-accomplishingof finishingoperations 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.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 345
ANNEX 10
LISTOFWORKINGORPROCESSINGOPERATIONSCONFERRINGORNON-CON-
FERRINGORIGINATINGSTATUSTOMANUFACTUREDPRODUCTSWHENTHEYARE
CARRIEDOUTONNON-ORIGINATINGMATERIALS
TextilesandtextilearticlesfallingwithinSectionXI
CN Code Description of productWorkingor processingcarried out on non-orig -
inatingmaterials that confers the status of orig -
inatingproducts
(1) (2) (3)
ex5101 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 car-
bonized, the value of which does not exceed
50 % of the ex-works price of the product
ex5103 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
ex5201 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
5507Man-made staple fibres:
— not carded or combed or other-
wise processed for spinningManufacture from chemical materials or
textile pulp
— carded or combed or other Manufacture from chemical materials or
textile pulp or waste fallingwithin 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
or
Printingor dyeingof yarn or monofilaments,
unbleached or prebleached(1), accompanied
by preparatory or finishingoperations, twist-ingor texturizingnot beingconsidered assuch, the value of non-originating material
(Includingyarn), not exceeding48 % of the
ex-works price of the product!
B1993R2454 — EN — 01.07.2000 — 003.001 — 346
(1) (2) (3)
ex Chapters 50
to 55(con’t)— other Manufacture from:
— natural fibres not carded or combed or
otherwise prepared for spinning,
— grege silk or silk waste,
— chemical materials or textile pulp, or
— man-made staple fibres, filament tow or
waste of fibres, not carded or combed or
otherwise prepared for spinning
Woven fabrics, other than fabrics of
paper yarn:
— printed or dyed Manufacture from yarn
or
Printingor dyeingof unbleached or pre-
bleached fabrics, accompanied by prepara-tory or finishingoperations(
1)(2)
— other Manufacture from yarn
5601 Waddingof textile materials and
articles thereof; textile fibres notexceeding5 mm in leng th (flock),textile dust and mill nepsManufacture from fibres
5602 Felt, whether or not impregnated,
coated, covered or laminated:
— printed or dyed Manufacture from fibres
or
Printingor dyeingof unbleached or pre-
bleached felt, accompanied by preparatory orfinishingoperations(
1)(2)
— Impregnated, coated, covered or
laminatedImpregnation, coating, covering or laminat-
ingof 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
or
Printingor dyeingof unbleached or pre-
bleached non-wovens, accompanied by pre-paratory or finishingoperations(
1)(2)
— impregnated, coated, covered or
laminatedImpregnation, coating, covering or laminat-
ingof non-wovens, unbleached(3)
— other Manufacture from fibres
5604 Rubber thread and cord, tex tile
covered, textile yarn and strip, and
the like fallingwithin CN codes5404 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!
B1993R2454 — EN — 01.07.2000 — 003.001 — 347
(1) (2) (3)
5607 Twine cordage, rope and cables,
whether or not plaited or braidedand 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
fallingwithin 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 Carpetsand other textile floor cover-
ings, of felt, not tufted or flocked,whether or not made upManufacture from fibres
Chapter 58 Special woven fabrics; tufted textile
fabrics; lace; tapestries, trimmings;embroidery:
— embroidery in the piece, in
strips or in motifs (CN code5810)Manufacture in which the value of the
materials used does not exceed 50 % of theex-works price of the product
— printed or dyed Manufacture from yarn
or
Printingor dyeingof unbleached or pre-
bleached fabrics, felt or non-wovens, accom-panied by preparatory or finishingoper-ations(
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 orthe like; tracingcloth; preparedpaintingcanvas, buckram and simi-
lar 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,
polyesters or viscose rayonManufacture from yarn
5903 Textile fabrics, impregnated, coated,
covered or laminated with plastics,
other than those fallingwithin CNcode 5902Manufacture from unbleached fabrics
or
Printingor dyeingof unbleached or pre-
bleached fabrics, accompanied by prapara-
tory (SIC! preparatory) or finishingoper-
ations(
1)(2)
5904 Linoleum, whether or not cut to
shape; floor coverings consisting of
a coatingor coveringapplied on atextile backing, whether or not cut toshapeManufacture from unbleached fabrics, felt or
non-wovens
5905 Textile wall coverings Manufacture from unbleached fabrics
or
Printingor dyeingof unbleached or pre-
bleached fabrics, accompanied by prepara-tory or finishingoperations(
1)(2)!B1993R2454 — EN — 01.07.2000 — 003.001 — 348
(1) (2) (3)
5906 R ubberized textile fabrics, other
than those fallingwithin CN code5902Manufacture from bleached knitted or cro-
cheted fabrics, or from other unbleachedfabrics
5907 Textile fabrics otherwise impreg-
nated, coated or covered; paintedcanvas beingtheatrical scenery, stu-
dio backcloths or the likeManufacture from unbleached fabrics
or
Printingor dyeingof unbleached or pre-
bleached fabrics, accompanied by prepara-tory or finishingoperations(
1)(2)
5908 Textile wicks, woven, plaited or
knitted, for lamps, stoves, lighters,candles and the like; incandescentgas mantles and tubular knitted gas
mantle fabric therefor, whether or
not impregnatedManufacture from yarn
5909 Textile hosepipingand similar tex-
tile tubingwith or without lining ,
amour or accessories of other ma-terialsManufacture from yarn or fibres
5910 Transmission or conveyor belts or
belting, of textile material, whetheror not reinforced with metal or othermaterialManufacture from yarn of fibres
5911 Textile products and articles, for
technical uses, specified in Note 7to Chapter 59 of the contained
nomenclature:
— polishingdiscs or ring s other
than of feltManufacture from yarn, waste fabrics or rags
fallingwithin CN code 6310
— other Manufacture from yarn or fibres
Chapter 60 Knitted or crocheted fabrics:
— printed or dyed Manufacture from yarn
or
Printingor dyeingof unbleached or pre-
bleached fabrics, accompanied by prepara-
tory or finishingoperations(
1)(2)
— other Manufacture from yarn
Chapter 61 Articles of apparel and clothing
accessories, knitted or crocheted:
— obtained by sewingtog ether or
otherwise assembling, two ormore pieces of knitted or cro-cheted fabric which have been
either cut to form or obtained
directly to formComplete makingup(
4)
— other Manufacture from yarn
ex Chapter 62 Articles of apparel and clothing
accessories, not knitted or crocheted,
except those fallingwithin CNcodes
6213 and 6214 for which the rulesare set out below:!
B1993R2454 — EN — 01.07.2000 — 003.001 — 349
(1) (2) (3)
ex Chapter 62
(con’t)— finished or complete Complete makingup(4)
— unfinished or incomplete Manufacture from yarn
6213
and6214Handkerchiefs, shawls, scarves,
mufflers, mantillas, veils and thelike:
— embroidered Manufacture from yarn
or
Manufacture from unembroidered fabric,
provided the value of the unembroideredfabric used does not exceed 40 % of theex-works price of the product
— other Manufacture from yarn
6301
to
ex6306Blankets and travellingrug s; bed
linen, table linen, toilet linen andkitchen linen; curtains (includingdrapes) and interior blinds; curtain
and bed valances; other furnishing
articles (excludingthose fallingwithin CN code 9494); sacks andbags of a kind used for the packing
of goods; tarpaulins, awnings, and
campingg oods:
— of felt or non-wovens:
— not impregnated, coated,
covered or laminatedManufacture from fibres
— impregnated, coated, covered or
laminatedImpregnation, coating, covering or laminat-
ingof felt or non-wovens, unbleached(
4)
— other:
— knitted or crocheted
— unembroidered Complete makingup (5) (SIC!(4))
— embroidered Complete makingup (5) (SIC!(4))
or
Manufacture from unembroidered knitted or
crocheted fabric provided the value of theunembroidered 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 or
Manufacture from unembroidered fabric pro-
vided the value of the unembroidered fabric
used does not exceed 40 % of the ex-worksprice of the product!
B1993R2454 — EN — 01.07.2000 — 003.001 — 350
(1) (2) (3)
6307 Other made up textile articles (in-
cludingdress patterns), except forfans and hand screens, nonmech-
anical, frames and handles therefore
and parts of such frames andhandles:
— 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 consistingof woven fabric and
yarn, whether or not with acces-
sories, for makingup into rug s,tapestries, embroidered table clothsor serviettes or similar textile ar-
ticles, put up in packings for retail
saleIncorporation in a set in which the total value
of all the non-originating articles incorpor-
ated does not exceed 25 % of the ex-worksprice of the set
(
1)See introductory note 7.1 in Annex 9.
(2)However, to be regarded as aworking or processing conferring origin, thermoprinting has to be accompanied by
printingof the transfer paper.
(3)See introductory note 7.3 in Annex 9.
(4)See introductory note 7.2 in Annex 9.!B1993R2454 — EN — 01.07.2000 — 003.001 — 351
ANNEX 11
LISTOFWORKINGORPROCESSINGOPERATIONSCONFERRINGORNON-CON-
FERRINGORIGINATINGSTATUSTOMANUFACTUREDPRODUCTSWHENTHEYARE
CARRIEDOUTONNON-ORIGINATINGMATERIALS
ProductsotherthantextilesandtextilearticlesfallingwithinSectionXI
CN code Description of productsWorkingor processingcarried out on non-orig -
inatingmaterials that confers the status of orig -
inatingproducts
(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
frozenSlaughter, preceded by a fattening period of
at least two months(1)
0204 Meat ofsheeporgoats,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 orfrozenSlaughter, preceded by a fattening period of
at least three months, or two months in thecase of swine, sheep or goats(
1)
ex0408 Birds’ eggs, not in shell, dried, and
egg yolks, driedDrying(after breakingand separation, where
appropriate) of:
— birds’ eggs, in shell, fresh or preserved,
fallingwithin CN code ex 0407
— birds’ eggs,not in shell, other than dried,
fallingwithin CN code ex 0408
— egg whites, other than dried, falling
within CN code ex0408
ex1404 Cotton linters, bleaches Manufacture from raw cotton, the value of
which does not exceed 50 % of the ex-worksprice of the product!
B1993R2454 — EN — 01.07.2000 — 003.001 — 352
CN code Description of productsWorkingor processingcarried out on non-orig -
inatingmaterials that does not confer the status of
originating products
(1) (2) (3)
ex2009 Grape juice, unfermented and not
containingadded spirit, whether or
not containingadded sug ar or other
sweeteningmatterManufacture from grape must
ex2204 Wine of fresh grapes intended for
the preparation of vermouth con-
tainingadded must of fresh g rapes,concentrated or not, or alcoholManufacture from wine of fresh grapes
CN code Description of productsProcess or operation carried out on non-originating
materials that confers the status of originating
products
(1) (2) (3)
ex2205 Vermouth Manufacture from wine of fresh grapes
containingmust offresh g rapes, concentratedor not, or alcohol, fallingwithin CN code2204
ex3401 Felt and non-wovens, impregnated,
coated or covered with soap ordetergentManufacture from felt or non-
wovens(
1)(2)(3)
ex3405 Felt and non-wovens, impregnated,
coated or covered with polishes andcreams, for footwear, furniture,
floors, coachwork, glass or metal,
scouringpastes and powders andsimilar preparationsManufacture from felt or non-wovens
ex3502 Dried egg albumin Drying (after breaking and separation, where
appropriate) of:
— birds’ eggs, in shell, fresh or preserved,
fallingwithin CN code ex 0407
— birds’ eggs,not in shell, other than dried,
fallingwithin CN code ex 0408 or
— egg whites, other than dried, falling
within CN code ex3502
ex4203 Articles of apparel of leather or of
composition leatherSewingor assembly of two or more pieces of
leather or of composition leather
ex4910 Ceramic calendars of any kind,
printed, includingcalendar clocks,
decoratedDecoration of the ceramic article concerned,
provided this decoration has resulted in the
classification of the products obtained in a
tariff headingother than that coveringtheproducts uses
6401 to
6405Footwear Manufacture from materials of any heading
except for assemblies of uppers affixed toinner soles or to other sole componentsfallingwithin CN code 6406
ex6911 to
ex6913Ceramic tableware, kitchenware,
other houshold (SIC! household)articles and toilet articles; statuettes
and other ornamental ceramic ar-
ticles; decoratedDecoration of the ceramic article concerned,
provided this decoration has resulted in theclassification of the products obtained in a
tariff headingother than that coveringthe
products used!
B1993R2454 — EN — 01.07.2000 — 003.001 — 353
(1) (2) (3)
ex7117 Ceramic imitation jewellery, decor-
atedDecoration of the ceramic article concerned,
provided this decoration has resulted in theclassification of the products obtained in a
tariff headingother than that coveringthe
products used
ex8482 Ball, roller or needle roller bearings,
assembled(
2)Assembly preceded by heat treatment, grind-
ingand polishingof the inner and outer ring s
ex8520 Magnetic tape recorders, whether or
not incorporatinga sound reproduc-
ingdeviceManufacture where the increase in value
acquired as a result of assembly operations
and, if applicable, the incorporation of parts
originating in the country of assemblyrepresents at least 45 % of the ex-worksprice of the product
When the 45 % rule is not met, the apparatus
shall be treated as originating in the countryof origin of parts whose ex-works price
represents more than 35 % of the ex-works
price of the apparatus
When the 35 % rule is met in two countries,
theapparatusshallbetreated asoriginating in
the country of origin of the parts representingthe greater percentage value
ex8523 20 90 Unrecorded 3.5 @magnetic micro
diskettes, whether or not pre-formatted and with or without an
analogue signal for the purposes of
checkingthe quality of the disk’scoatingrecorded on itAssembly of the diskette (includinginsertion
of the magnetic disk and assembly of theshells) plus manufacture of:
either the magnetic disk(including polishing)
or the upper and lower shells.
If neither the disk nor upper and lower shells
are manufactured in the country whereassembly of the diskette takes place, thediskettes shall have the origin of the country
where the components representingthe
highest percentage of the ex-works priceoriginated. Assembly of the diskette (includ-inginsertion of the mag netic disk and
assembly of the shells) and packingalone
shall not confer origin.
ex8527 Reception apparatus forradio-broad-
casting, whether or not combined inthe same housingwith sound record-ingor reproducingapparatus or a
clockManufacture where the increase in value
acquired as a result of assembly operationsand, if applicable, the incorporation of partsoriginating 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 pricerepresents more than 35 % of the ex-worksprice of the apparatus
When the 35 % rule is met in two countries,
theapparatusshallbetreated asoriginating inthe country of origin of the parts representing
the greater percentage value(
1)(2)(3)
ex8528 Television receivers, (excludingvi-
deotuners, television projection
equipment and video monitors),
whether or not combined, in thesame housing, with radio-broadcastreceivers or sound recordingor
reproducingapparatus, but not with
videorecordingor reproducingap-paratusManufacture where the increase in value
acquired as a result of assembly operations
and, if applicable the incorporation of parts
originating in the country of assemblyrepresents at least 45 % of the ex-worksprice of the products!
B
!M10
!B1993R2454 — EN — 01.07.2000 — 003.001 — 354
(1) (2) (3)
ex8528(con’t) When the 45 % rule is not met, the apparatus
shall be treated as originating in the countryof origin of parts whose ex-works price
represents more than 35 % of the ex-works
price of the apparatus
When the 35 % rule is met in two countries,
theapparatusshallbetreated asoriginating in
the country of origin of parts representing thegreater percentage value
ex8542 Integrated circuits The operation of diffusion (where integrated
circuits are formed on a semi-conductorsubstrate by the selective introduction of anappropriate dopant)
CN code Description of productsWorkingor processingcarried out on non-orig -
inatingmaterials that does not confer the status of
originating products
(1) (2) (3)
ex9009 Photocopyingapparatus incorporat-
ingan optical system or of thecontact typeAssembly of photocopyingapparatus accom-
panied 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)
ex9113 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
ex9401 and
ex9403Ceramic seats (other than those
fallingwithin CN code 9402)
whether or not convertible into beds
and other furniture, and partsthereof, decoratedDecoration of the ceramic article concerned,
provided this decoration has resulted in the
classification of the products obtained in a
tariff headingother than that coveringtheproducts used
ex9405 Ceramic lamps and ceramic lighting
fittings, including searchlights andspotlights and parts thereof, notelsewhere specified or included dec-
orated; illuminated ceramic signs,
name-plates and the like, havingapermanently fixed light source, andparts thereof, not elsewhere spec-
ified or included decoratedDecoration of the ceramic article concerend
(SIC! concerned), provided this decorationhas resulted in the classification of theproduct obtained in a tariff headingother
than that coveringthe products used
(
1)Where these conditions are not met, the meat (offal) shall be considered as originating in the country where the
animals from which they where obtained were fattened or reared for the longest period.
(2)The term ‘assembled’ includes partially assembled but excludes parts in their unassembled state.!B1993R2454 — EN — 01.07.2000 — 003.001 — 355
ANNEX 12
!B1993R2454 — EN — 01.07.2000 — 003.001 — 356
!B1993R2454 — EN — 01.07.2000 — 003.001 — 357
!B1993R2454 — EN — 01.07.2000 — 003.001 — 358
!B1993R2454 — EN — 01.07.2000 — 003.001 — 359
ANNEX 13
!B1993R2454 — EN — 01.07.2000 — 003.001 — 360
ANNEX 14
INTRODUCTORYNOTESTOTHELISTINANNEX15
Note1:
The list sets out the conditions required for all products to be considered as
sufficiently worked or processed within the meaning "C6of Articles 69 and
100.3
Note2:
2.1. The first two columns in the list describe the product obtains. The first
columngivestheheadingnumberorchapter number usedintheHarmonised
System and the second column gives the description of goods used in that
system for that headingor chapter. For each entry in the first two columns
"C6a rule is specified 3in column 3 or 4. Where, in some cases, the
entry in the first column is preceded by and ‘ex’, this signifies that the rules
in column 3 or 4 apply only to the part of that headingas described in
column 2.
2.2. Where several headingnumbers are g rouped tog ether in column 1 or a
chapter number is given and the description of products in column 2 is
therefore givenin general terms,the adjacent rules in column 3 or 4 apply to
all products which, under the Harmonised System, are classified in headingsof the chapter or in any of the headings grouped together in column 1.
2.3. Where there are different rules in the list applyingto different products
within a heading, each indent contains the description of that part of theheadingcovered by the adjacent rules in column 3 or 4.
2.4. Where, foranentry inthe firsttwocolumns, "
C6arule is3specifiedin
both columns 3 and 4, the exporter mayopt, as an alternative,to applyeither
the rule set out in column 3 or that set out in column 4. "C6If no origin
rule is3given in column 4, the rule set out in column 3 has to be applied.
Note3:
3.1. The provisions of Articles 69 and 100, concerningproducts havingacquired
originating status which are used in the manufacture of other products, shallapply, regardless of whether this status has been acquired inside the factorywhere these products are used or in another factory in the beneficiary
country or republic or in the Community.
Example:
An engine of heading No 8407, for whichthe rule states that thevalue 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 byforging’ "
C6of heading 3No ex7224.
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 ofthe rule for headingNo ex 7224 in the list. The forg ingcan 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 beneficiarycountry or republic. The value of the non-originating ingot is thus not takeninto account whenaddingup thevalue ofthe non-orig inatingmaterials used.
3.2. The rule inthe list representsthe minimum amount ofworkingor processing
required, and the carrying-out of more working or processing also confersoriginating status; conversely, the carrying-out of lessworking 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 suchmaterial at an earlier stage of manufacture is allowed, and the use of suchmaterial at a later stage is not.
3.3. Without prejudice to Note 3.2, where a rule states that ‘materials of any
heading’ maybeused,materials ofthe same headingastheproduct mayalsobe used, subject, however, to any specific limitations which may also becontained in the rule. However, the expression ‘manufacture from materials
of any heading, including other materials of heading No …’ means that only
materials classified in the same headingas the product and of a differentdescription than that of the product as given in column 2 of the list may beused.
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.!
M181993R2454 — EN — 01.07.2000 — 003.001 — 361
Example:
The rule for fabrics of headingNos 5208 to "C652123provides that
natural fibres may be used and that chemical materials, amongother
materials, may also be used. This does not mean that both haveto be used; it
is possible to use one or the other, or both.
3.5. Where arule inthe list specifiesthat aproduct mustbemanufactured froma
particular material, the condition obviously does not prevent the use of othermaterials which, because of their inherent nature, cannot satisfy the rule.(See also Note 6.2 below in relation to textiles).
Example:
Therulefor preparedfoodsofheadingNo1904,whichspecificallyexcludes
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 beproduced from a material of the same nature at an earlier stage ofmanufacture.
Example:
In the case of an article of apparel of exChapter 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 startingmaterial would normally be at the stage before yarn, that is, the fibre stage.
3.6. Where,inaruleinthelist,twopercentages aregivenforthemaximumvalue
of"
C6non-originating materials that 3can be used, then these
percentages may not be added together. In other words, the maximum valueof all the non-originating materials used may never exceed the higher of the
percentages given. Furthermore, the individual percentages must not be
exceeded, in relation to the particular materials to which they apply.
Note4:
4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than
artificial or synthetic fibres. It is restricted to the stages before spinning
takes place, includingwaste, and, unless otherwise specified, includes fibreswhich have been carded, combed or otherwise processed, but not spun.
4.2. The term ‘natural fibres’ includes horsehair of headingNo 0503, silk of
headingNos5002and5003,aswellaswool-fibresandfineorcoarseanimalhair of headingNos 5101 to 5105, cotton fibres of headingNos 5201 to
5203, and other vegetable fibres of heading Nos 5301 to 5305.
4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-makingmaterials’
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 headingNos 5501 to 5507.
Note5:
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 materialsused. (See also Notes 5.3 and 5.4).
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 followingare the basic textile materials:— silk,
— wool,
— coarse animal hair,— fine animal hair,
— horsehair,
— cotton,!
M181993R2454 — EN — 01.07.2000 — 003.001 — 362
— paper-makingmaterials 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-conductingfilaments,
— 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 "
C6polyacrylonitrile, 3
— synthetic man-made staple fibres of polyimide,
— synthetic man-made staple fibres of polytetrafluoroethylene,— synthetic man-made staple fibres of polyphenylene sulphide,— synthetic man-made staple fibres of polyvinyl 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
polyether, whether or not gimped,
— yarn made of polyurethane segmented with flexible segments of
polyester, whether or not gimped,
— products of headingof 5605 (metallised yarn) incorporatingstrip
consistingof a core of aluminium foil or of a core of plastic filmwhetheror notcoated with aluminium powder,of awidthnot exceeding
5 mm, sandwiched by means of a transparent or coloured adhesive
between two layers of plastic film,
— other products of headingNo 5605.
Example:
A yarn, of headingNo 5205, made from cotton fibres of headingNo 5203
and synthetic staple fibres of headingNo 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 beused up to a weight of 10 % of the yarn.
Example:
Awoollen fabric, of headingNo 5112, made from woollen yarn of heading
No 5107 and synthetic yarn of staple fibres of headingNo 5509, is a mixed
fabric. Therefore, synthetic yarn which does not satisfy the origin-rules
(which require manufacture from chemical materials or textile pulp), orwoollen yarn which does not satisfy the origin-rules (which requiremanufacture from natural fibres, not carded or combed or otherwise
prepared for spinning), or a combination of the two, may be used provided
their total weight does not exceed 10 % of the weight of the fabric.
Example:
Tufted textile fabric, of headingNo 5802, made from cottonyarn of heading
No5205andcottonfabricofheadingNo5210,isaonlymixedproductifthecotton 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
headingNo 5205 and synthetic fabric of headingNo 5407, then, obviously,!
M181993R2454 — EN — 01.07.2000 — 003.001 — 363
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 seg mented
withflexiblesegmentsofpolyether,whetheror notgimped’, thistolerance is
20 % in respect of this yarn.
5.4. Inthe caseofproductsincorporating‘stripconsistingofacore ofaluminium
foil or of a core of plastic film whether or not coated with aluminiumpowder, of a width not exceeding5 mm, sandwiched by means of an
adhesivebetweentwolayersofplastic film’,thistolerance is30%inrespect
of this strip.
Note6:6.1. 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 headingother than that of the productand that their value does not exceed 8 % of the ex-works price of theproduct.
6.2. Without prejudice to Note 6.3, materials, which are not classified within
Chapters 50 to 63, may be usedfreely 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
trousers), yarn must be used, this does not prevent the use of metal items,such as buttons, because buttons are not classified within Chapters 50 to 63.For the same reason, it does 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
classified within Chapters 50 to 63 must be taken into account whencalculatingthe value of the non-orig inatingmaterials incorporated.
Note7:7.1. For the purposes of headingNos ex 2707, 2713 to 2715, ex2901, ex 2902
and ex3403, 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 comprisingall of the followingoperations: processingwith
concentrated sulphuric acid, oleum or sulphuric anhydride; neutrali-
sation with alkaline agents; decolourisation and purification withnaturally-active earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;(h) alkylation;(i) isomerisation.
7.2. For the purposes of headingNos 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 comprisingall of the followingoperations: processingwith
concentrated sulphuric acid, oleum or sulphuric anhydride; neutrali-
sation with alkaline agents; decolourisation and purification withnaturally-active earth, activated earth, activated charcoal or bauxite;!
M18
(1) See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.1993R2454 — EN — 01.07.2000 — 003.001 — 364
(g) polymerisation;
(h) alkylation;(ij) isomerisation;
(k) in respect of heavy oils of headingNo ex2710 only, desulphurisation
with hydrogen, resulting in a reduction of at least 85 % of the
sulphur-content of the products processed (ASTM D 1266-59 Tmethod);
(l) in respect of products of headingNo 2710 only, deparaffiningby a
process other than filtering;
(m) in respect of heavy oils of headingNo ex 2710 only, treatment with
hydrogen, at a pressure of more than 20 bar and a temperature of morethan 250°C, with the use of a catalyst, other than to effect
desulphurisation, when the hydrogen constitutes an active element in
a chemical reaction. The further treatment, with hydrogen, of lubricat-ingoils of headingNo ex2710 (e.g . hydrofinishingor 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 headingNo ex 2710 only, atmospheric
distillation, on condition that less than 30 % "
C6of these products
3distils, by volume, includinglosses, at 300°C, by the ASTM D 86
method;
(o) in respect of heavy oils other than gas oils and fuel oils of heading No
ex2710 only, treatment by means of a high-frequency electricalbrush-discharge.
7.3. For the purposes of headingNos ex 2707, 2713 to 2715, ex2901, ex 2902
and ex3403, simple operations, such as cleaning, decanting, desalting,
water-separation, filtering, colouring, marking, obtaining a sulphur-content
as a result of mixingproducts with different sulphur-contents, or anycombination of these operations or like operations, do not confer origin.!
M181993R2454 — EN — 01.07.2000 — 003.001 — 365
ANNEX 15
LISTOFWORKINGORPROCESSINGREQUIREDTOBECARRIEDOUTONNON-ORIGINATING
MATERIALSINORDERTHATTHEPRODUCTMANUFACTUREDCANOBTAINORIGINATINGSTATUS
HS headingNo Description of productWorkingor processing , carried out on non-orig inatingmaterials, which
confers originating status
(1) (2) (3) or (4)
Chapter 1 Live animals All the animals of Chapter 1
used must be wholly obtained
Chapter 2 Meat and edible meat offal Manufacture in which all the
materials of Chapters 1 and 2
used must be wholly obtained
Chapter 3 Fish and crustaceans, molluscs
and other aquatic invertebratesManufacture in which all the
materials of Chapter 3 usedmust be wholly obtained
ex Chapter 4 Dairy produce; birds’ eggs;
natural honey; edible productsof animal origin, not elsewherespecified or included; except
for:Manufacture in which all the
materials of Chapter 4 usedmust be wholly obtained
0403 Buttermilk, curdled milk and
cream, yoghurt, kephir andother fermented or acidifiedmilk and cream, whether or
not concentrated or containing
added sugar or other sweeteningmatter or flavoured or contain-ingadded fruit, nuts or cocoaManufacture in which:
— all the materials of Chapter
4u s e dm u s tb ew h o l l y
obtained,
— any fruit juice (except
those of pineapple, lime orgrapefruit) of heading No2009 used must already be
originating,
— the value of any materials
of Chapter 17 used does
not exceed 30 % of theex-works price of the prod-uct
ex Chapter 5 Products of animal origin, not
elsewhere specified or in-
cluded; except for:Manufacture in which all the
materials of Chapter 5 used
must be wholly obtained
ex0502 Prepared pigs’, hogs’ or boars’
bristles and hairCleaning, disinfecting, sorting
and straightening of bristles andhair
Chapter 6 Live trees and other plants;
bulbs, roots and the like; cutflowers and ornamental foliageManufacture in which:
— all the materials of Chapter
6u s e dm u s tb ew h o l l y
obtained,
— the value of all the ma-
terials used does not ex-ceed 50 % of the ex-worksprice of the product
Chapter 7 Edible vegetables and certain
roots and tubersManufacture in which all the
materials of Chapter 7 used
must be wholly obtained
Chapter 8 Edible fruit and nuts; peel of
citrus fruits or melonsManufacture in which:
— all the fruit and nuts used
must be wholly obtained,
— the value of any materials
of Chapter 17 used doesnot 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 usedmust be wholly obtained!
M181993R2454 — EN — 01.07.2000 — 003.001 — 366
(1) (2) (3) or (4)
0901 Coffee, whether or not roasted
or decaffeinated; coffee husksand skins; coffee substitutescontainingcoffee in any propor-
tionManufacture from materials of
any heading
0902 Tea, whether or not flavoured Manufacture from materials of
any heading
ex0910 Mixtures of spices Manufacture from materials of
any heading
Chapter 10 Cereals Manufacture in which all the
materials of Chapter 10 used
must be wholly obtained
ex Chapter 11 Products of the millingindus-
try; malt; starches; inulin;
wheat gluten; except for:Manufacture in which all the
cereals, edible vegetables, roots
and tubers of headingNo 0714or fruit used must be whollyobtained
ex1106 Flour, meal and powder of the
dried, shelled leguminous veg-
etables of headingNo 0713Dryingand millingof leg umin-
ous vegetables of heading No
0708
Chapter 12 Oil seeds and oleaginous fruits;
miscellaneous grains, seeds andfruit; industrial or medicinalplants; straw and fodderManufacture in which all the
materials of Chapter 12 usedmust be wholly obtained
1301 Lac; natural gums, resins, gum-
resins and oleoresins (for
example, balsams)Manufacture in which the value
of any materials of headingNo
1301 used may not exceed 50 %of the ex-works price of theproduct
1302 Vegetable saps and extracts;
pectic substances, pectinates
and pectates; agar-agar andother mucilages and thickeners,whether or not modified, de-
rived from vegetable products:
— Mucilages and thickeners,
modified, derived fromvegetable productsManufacture from non-modi-
fied mucilages and thickeners
— Other Manufacture in which the value
of all the materials does not
exceed 50 % of the ex-works
price of the product
Chapter 14 Vegetable plaiting materials;
vegetable products not else-
where specified or includedManufacture in which all the
materials of Chapter 14 used
must be wholly obtained
ex Chapter 15 Animal or vegetable fats and
oilsandtheir cleavage products;prepared edible fats; animal orvegetable waxes; except for:Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
1501 Pigfat (includinglard) and
poultry fat, other than that of
headingNo 0209 or 1503:
— Fats from bones or waste Manufacture from materials of
any headingexcept those ofheadingNo 0203, 0206 or 0207
or bones of headingNo 0506
— Other Manufacture from meat or ed-
ible offal of swine of headingNo 0203 or 0206 or of meat andedible offal of poultry of head-
ingNo 0207
1502 Fats of bovine animals, sheep or
goats, other than those of head-ingNo 1503:!
M18
!C5
!M181993R2454 — EN — 01.07.2000 — 003.001 — 367
(1) (2) (3) or (4)
1502(con’t) — Fats from bones or waste Manufacture from materials of
any headingexcept those ofheadingNo 0201, 0202, 0204or 0206 or bones of headingNo
0506
— Other Manufacture in which all the
materials of Chapter 2 usedmust be 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 headingincludingothermaterials of headingNo 1504
— Other Manufacture in which all the
materials of Chapter 2 and 3
used must be wholly obtained
ex1505 Refined lanolin Manufacture from crude wool
grease of heading No 1505
1506 Other animal fats and oils and
their fractions, whether or not
refined, but not chemically
modified:
— Solid fractions Manufacture from materials of
any headingincludingothermaterials of headingNo 1506
— Other Manufacture in which all the
materials of Chapter 2 used
must be wholly obtained
1507
to1515Vegetable oils and their frac-
tions:
— Soya, ground nut, palm,
copra, palm kernel, bab-
assu, tungand oiticica oil,myrtle wax and Japan wax,fractions of jojoba oil and
oils for technical or indus-
trial uses other than themanufacture of foodstuffsfor human consumptionManufacture in which all the
materials used are classified
within a headingother than thatof the product
— Solid fractions, except for
that of jojoba oilManufacture from other ma-
terials of headingNos 1507 to
1515
— Other Manufacture in which all the
vegetable materials used mustbe wholly obtained
1516 Animal or vegetable fats and
oils and their fractions, partly or
wholly hydrogenated, inter-esterified, re-esterified orelaidinised, whether or not re-
fined, but not further preparedManufacture in which:
— all the materials of Chapter
2u s e dm u s tb ew h o l l y
obtained,
— all the vegetable materials
used must be wholly ob-
tained. However, materialsofheadingNos1507, 1508,1511and1513maybeused
1517 Margarine; edible mixtures or
preparations of animal or veg-
etable fats or oils or of fractionsof different fats or oils of thisChapter, other than edible fats
or oils or their fractions of
headingNo 1516Manufacture in which:
— all the materials of
Chapters 2 and 4 used must
be wholly obtained,
— all the vegetable materials
used must be wholly ob-
tained. However, materialsofheadingNos1507, 1508,1511and1513maybeused!
M181993R2454 — EN — 01.07.2000 — 003.001 — 368
(1) (2) (3) or (4)
Chapter 16 Preparations of meat, of fish or
of crustaceans, molluscs orother aquatic invertebratesManufacture from animals of
Chapter 1. All the materials ofChapter 3 used must be whollyobtained
ex Chapter 17 Sugars and sugar confectionery;
except for:Manufacture in which all the
materials used are classified
within a headingother than that
of the product
ex1701 Cane or beet sugar and chemi-
cally pure sucrose, in solidform, containingadded flavour-
ingor colouringmatterManufacture in which the value
of any materials of Chapter 17used does not exceed 30 % of
the ex-works price of the prod-
uct
1702 Other sugars, including chemi-
cally pure lactose, maltose, glu-coseandfructose, insolidform;
sugar syrups not containing
added flavouringor colouringmatter; artificial honey, whetheror not mixed with natural
honey; caramel:
— Chemically-pure maltose
and fructoseManufacture from materials of
any headingincludingothermaterials of headingNo 1702
— Other sugars in solid form,
containingaddedflavouring
or colouringmatterManufacture in which the value
of any materials of Chapter 17
used does not exceed 30 % of
the ex-works price of the prod-uct
— Other Manufacture in which all the
materials used must already be
originating
ex1703 Molasses resulting "
C6from
the extraction or 3refiningof
sugar, containing added flavour-ingor colouringmatterManufacture in which the value
of any materials of Chapter 17used does not exceed 30 % ofthe ex-works price of the prod-
uct
1704 Sugar confectionery (including
white chocolate), not containingcocoaManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— the value of any materials
of Chapter 17 used doesnot exceed 30 % of the
ex-works price of the prod-
uct
Chapter 18 Cocoa and cocoa preparations Manufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-
uct,
— the value of any materials
of Chapter 17 used doesnot exceed 30 % of theex-works price of the prod-
uct!
M181993R2454 — EN — 01.07.2000 — 003.001 — 369
(1) (2) (3) or (4)
1901 Malt extract; food preparations
of flour, meal, starch or maltextract, not containingcocoa orcontainingless than 40 % by
weight of cocoa calculated on a
totally defatted basis, not else-where specified or included;food preparations of goods of
headingNos 0401 to 0404, not
containingcocoa or containingless than 5 % by weight ofcocoa calculated on a totally
defatted basis, not elsewhere
specified or included:
— Malt extract Manufacture from cereals of
Chapter 10
— Other Manufacture in which:
— all the materials used are
classified within a headingother than that of the prod-
uct,
— the value of the materials
of each of Chapters 4 and
17 used does not exceed30 % of the ex-works priceof the product
1902 Pasta, whether or not cooked or
stuffed (with meat or other
substances) or otherwise pre-pared, such as spaghetti, maca-roni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous,
whether or not prepared;
— Containing20 % or less by
weight of meat, meat offal,fish, crustaceans or mol-
luscsManufacture in which all the
cereals and derivatives (exceptdurum wheat and its deriva-
tives) used must be wholly
obtained
— Containingmore than 20 %
by weight of meat, meatoffal, fish, crustaceans or
molluscsManufacture in which:
— all cereals and derivatives
(except durum wheat andits derivatives) used mustbe wholly obtained,
— all the materials of
Chapters 2 and 3 used must
be wholly obtained
1903 Tapioca and substitutes therefor
prepared from starch, in theform of flakes, grains, pearls,siftings or similar formsManufacture from materials of
any headingexcept potatostarch of headingNo 1108
1904 Prepared foods obtained by the
swellingor roastingof cereals
or cereal products (for example,corn flakes); cereals (other thanmaize (corn)) in grain form, or
in the form of flakes or other
worked grains (except flour andmeal), pre-cooked, or otherwiseprepared, not elsewhere spec-
ified or includedManufacture:
— from materials not classi-
fied within headingNo
1806,
— in which all the cereals and
flour (except durum wheat
and its derivatives, and Zea
indurata maize) used must
be wholly obtained(
1);
— in which the value of any
materials of Chapter 17
used does not exceed 30 %
of the ex-works price of theproduct!
M181993R2454 — EN — 01.07.2000 — 003.001 — 370
(1) (2) (3) or (4)
1905 Bread, pastry, cakes, biscuits
and other bakers’ wares,whether or not containingcocoa; communion wafers,
empty cachets of a kind suitable
for pharmaceutical use, sealingwafers, rice paper and similarproductsManufacture from materials of
any headingexcept those ofChapter 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
must be wholly obtained
ex2001 Yams, sweet potatoes and simi-
lar edible parts of plants con-taining5 % or more by weig htof starch, prepared or preserved
by vinegar or acetic acidManufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
ex2004 and
ex2005Potatoes in the form of flour,
meal or flakes, prepared orpreserved otherwise than byvinegar or acetic acidManufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
2006 Vegetables, fruit, nuts,fruit-peel
and other parts of plants, pre-
served by sugar (drained, glacéor crystallized)Manufacture in which the value
of any materials of Chapter 17
used does not exceed 30 % ofthe ex-works price of the prod-uct
2007 Jams, fruit jellies, marmalades,
fruit or nut purée and fruit or
nut pastes, beingcooked prep-arations, whether or not con-tainingadded sug ar or other
sweeteningmatterManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-
uct,
— the value of any materials
of Chapter 17 used doesnot exceed 30 % of theex-works price of the prod-
uct
ex2008 — Nuts, not containingadded
sugar or spiritsManufacture in which the value
of the originating nuts and oilseeds of headingNos 0801,0802 and 1202 to 1207 used
exceeds 60 % of the ex-works
price of the product
— Peanut butter; mixtures
based on cereals; palmhearts; maize (corn)Manufacture in which all the
materials used are classifiedwithin a headingother than that
of the product
— Other except for fruit and
nuts cooked otherwise thanby steamingor boilinginwater, not containingadded
sugar, frozenManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— the value of any materials
of Chapter 17 used doesnot exceed 30 % of the
ex-works price of the prod-
uct
2009 Fruit juices (includingg rape
must) and vegetable juices, un-fermented and not containing
added spirit, whether or not
containingadded sug ar or othersweeteningmatterManufacture in which:
— all the materials used are
classified within a headingother than that of the prod-uct,
— the value of any materials
of Chapter 17 used does
not exceed 30 % of the
ex-works price of the prod-uct!
M181993R2454 — EN — 01.07.2000 — 003.001 — 371
(1) (2) (3) or (4)
ex Chapter 21 Miscellaneous edible prepara-
tions; except for:Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
2101 Extracts, essences and concen-
trates, of coffee, tea or maté and
preparations with a basis "
C6
of these products 3or with a
basis of coffee, tea or maté;
roasted chicory and other
roasted coffee substitutes, andextracts, essences and concen-trates thereofManufacture in which:
— all the materials used are
classified within a headingother than that of the prod-
uct,
— all the chicory used must
be wholly obtained
2103 Sauces and preparations there-
for; mixed condiments and
mixed seasonings; mustardflour and meal and preparedmustard:
— Sauces and preparations
therefor; mixed condiments
and mixed seasoningsManufacture in which all the
materials used are classified
within a headingother than thatof the product. However, mus-tard flour or meal or prepared
mustard may be used
— Mustard flour and meal and
prepared mustardManufacture from materials of
any heading
ex2104 Soups and broths and prepara-
tions thereforManufacture from materials of
any headingexcept prepared orpreserved vegetables of heading
Nos 2002 to 2005
2106 Foodpreparations not elsewhere
specified or includedManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— the value of the materials
of each of Chapters 4 and17 used does not exceed
30 % of the ex-works price
of the product
ex Chapter 22 Beverages, spirits and vinegar;
except for:Manufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— all the "
C6grapes or any
3material derived from
grapes used must bewholly
obtained
2202 Waters, includingmineral
waters and aerated waters, con-tainingadded sug ar or othersweetening "
C6matter or fla-
voured3, and other non-alco-
holic beverages, not including
"C6fruit3or vegetable
juices of headingNo 2009Manufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— the value of any materials
of Chapter 17 used doesnot exceed 30 % of the
ex-works price of the prod-
uct,
— any fruit juice used (except
for pineapple, lime andgrapefruit juices) must al-ready be originating!
M181993R2454 — EN — 01.07.2000 — 003.001 — 372
(1) (2) (3) or (4)
2207 Undenatured ethyl alcohol of an
alcoholic strength by volume of80 % vol or higher; ethylalcohol and other spirits, de-
natured, of any strengthManufacture:
— from materials not classi-
fied within headingNo
2207 or 2208,
— in which all the grapes or
any material derived fromgrapes used must bewhollyobtained or if all the other
materials used are already
originating, arrack may beusedupto alimit of 5% byvolume
2208 Undenatured ethyl alcohol of an
alcoholic strength by volume of
less than 80 % vol; spirits,liqueurs and other spirituousbeveragesManufacture:
— from materials not classi-
fied within headingNo
2207 or 2208,
— in which all the grapes or
any material derived from
grapes used must bewhollyobtained or if all the othermaterials used are already
originating, arrack may be
usedupto alimit of 5% byvolume
ex Chapter 23 Residues and waste from the
food industries; prepared ani-mal fodder; except for:Manufacture in which all the
materials used are classifiedwithin a headingother than that
of the product
ex2301 Whale meal; flours, meals and
pellets of fish or of crustaceans,molluscs orother aquatic invert-ebrates, unfit for human con-
sumptionManufacture in which all the
materials of Chapters 2 and 3used must be wholly obtained
ex2303 Residues from the manufacture
of starch from maize (excludingconcentrated steepingliquors),of a protein content, calculated
on the dry product, exceeding
40 % by weightManufacture in which all the
maize used must be whollyobtained
ex2306 Oil cake and other solid resi-
dues resultingfrom the extrac-tion of olive oil, containing
more than 3 % of olive oilManufacture in which all the
olives used must be whollyobtained
2309 Preparations of a kind used in
animal feedingManufacture in which:
— all the cereals, sugar or
molasses, meat or milk
used must already be orig-inating,
— all the materials of Chapter
3u s e dm u s tb ew h o l l yobtained
ex Chapter 24 Tobacco and manufactured to-
bacco substitutes; except forManufacture in which all the
materials of Chapter 24 usedmust be wholly obtained
2402 Cigars, cheroots, cigarillos and
cigarettes, of tobacco or of
tobacco substitutesManufacture in which at least
70 % by weight of the unmanu-
factured tobacco or tobaccorefuse of headingNo 2401 usedmust already be originating
ex2403 Smokingtobacco Manufacture in which at least
70 % by weight of the unmanu-
factured tobacco or tobaccorefuse of headingNo 2401 usedmust already be originating
ex Chapter 25 Salt; sulphur; earths and stone;
plasteringmaterials, lime and
cement; except for:Manufacture in which all the
materials used are classified
within a headingother than that
of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 373
(1) (2) (3) or (4)
ex2504 Natural crysta lline graphite,
with enriched carbon content,purified and groundEnrichingof the carbon content,
purifyingand g rindingof crudecrystalline graphite
ex2515 Marble, merely cut, by sawing
or otherwise, into blocks or
slabs of a rectangular (including
square)shape,ofathicknessnotexceeding25 cmCutting,bysawingorotherwise,
of marble (evenif already sawn)
of a thickness exceeding25 cm
ex2516 Granite, porphyry, basalt, sand-
stone and other monumental or
buildingstone, merely cut, by
sawingor otherwise, into blocksorslabsofarectangular (includ-ingsquare)shape,ofathickness
not exceeding25 cmCutting,bysawingorotherwise,
of stone (even if already sawn)
of a thickness exceeding25 cm
ex2518 Calcined dolomite Calcination of dolo mite not
calcined
ex2519 Crushed natural magnesium
carbonate (magnesite), in her-metically-sealed containers, and
magnesium oxide, whether or
not pure, other than fused mag-nesia or dead-burned (sintered)magnesiaManufacture in which all the
materials used are classifiedwithin a headingother than that
of the product. However, natural
magnesium carbonate (magne-site) may be used
ex2520 Plasters specially prepared for
dentistryManufacture in which the value
of all the materials used does
not exceed 50 % of the ex-works price of the product
ex2524 Natural asbestos fibres Manufacture from asbestos con-
centrate
ex2525 Mica powder Grindingof mica or mica wasteex2530 Earth colours, calcined or pow-
deredCalcination or grinding of earth
colours
Chapter 26 Ores, slagand ash Manufacture in which all the
materials used are classified
within a headingother than thatof the product
ex Chapter 27 Mineral fuels, mineral oils and
products of their distillation;bituminous substances; mineralwaxes; except for:Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
ex2707 Oils in which the weight of the
aromatic constituents exceeds
that of the non-aromatic con-stituents, beingoils similar tomineral oils obtained by distil-
lation of high temperature coal
tar, of which more than 65 % byvolume distils at a temperatureof up to 250 °C (including
mixtures of petroleum spirit
and benzole), for use "
C6as
power or 3heatingfuelsOperations of refiningand/or
one or more specific pro-
cess(es)(2)
or
Other operations in which all
the materials used are classifiedwithin a headingother than that
of the product. However, ma-
terials classified within thesame headingmay be usedprovided their value does not
exceed 50 % of the ex-works
price of the product
ex2709 Crude oils obtained from bit-
uminous mineralsDestructive distillation of bit-
uminous materials!
M181993R2454 — EN — 01.07.2000 — 003.001 — 374
(1) (2) (3) or (4)
2710 Petroleum oils and oils obtained
from bituminous materials,other than crude; preparationsnot elsewhere specified or in-
cluded, containingby weig ht
70 % or more of petroleum oilsor of oils obtained from bitumi-nous materials, these oils being
the basic constituents of the
preparationsOperations of refiningand/or
one or more specific pro-cess(es)(
3)
or
Other operations in which all
the materials used are classified
within a headingother than that
of the product. However, ma-terials classified within thesame headingmay be used
provided their value does not
exceed 50 % of the ex-worksprice of the product
2711 Petroleum gases and other gas-
eous hydrocarbonsOperations of refiningand/or
one or more specific pro-
cess(es)(
3)
or
Other operations in which all
the materials used are classifiedwithin a headingother than thatof the product. However, ma-
terials classified within the
same headingmay be usedprovided their value does notexceed 50 % of the ex-works
price of the product
2712 Petroleum jelly; paraffin wax,
microcrystalline petroleum wax,slack wax, ozokerite, lignitewax, peat wax, other mineral
waxes, and similar products
obtained by synthesis or byother processes, whether or notcolouredOperations of refiningand/or
one or more specific pro-cess(es)(
3)
or
Other operations in which all
the materials used are classified
within a headingother than that
of the product. However, ma-terials classified within thesame headingmay be used
provided their value does not
exceed 50 % of the ex-worksprice of the product
2713 Petroleum coke, petroleum bitu-
men and other residues of
petroleum oils or of oils ob-
tained from bituminous ma-terialsOperations of refiningand/or
one or more specific pro-
cess(es)(
2)
or
Other operations in which all
the materials used are classifiedwithin a headingother than thatof the product. However, ma-
terials classified within the
same headingmay be usedprovided their value does notexceed 50 % of the ex-works
price of the product
2714 Bitumen and asphalt, natural;
bituminous or oil shale and tarsands; asphaltites and asphalticrocksOperations of refiningand/or
one or more specific pro-cess(es)(
2)
or
Other operations in which all
the materials used are classified
within a headingother than that
of the product. However, ma-terials classified within thesame headingmay be used
provided their value does not
exceed 50 % of the ex-worksprice of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 375
(1) (2) (3) or (4)
2715 Bituminous mixtures based on
natural asphalt, on natural bitu-men, on petroleum bitumen, onmineral tar or on mineral tar
pitch (for example, bituminous
mastics, cut-backs)Operations of refiningand/or
one or more specific pro-cess(es)(
2)
or
Other operations in which all
the materials used are classified
within a headingother than that
of the product. However, ma-terials classified within thesame headingmay be used
provided their value does not
exceed 50 % of the ex-worksprice of the product
ex Chapter 28 Inorganic chemicals; organic or
inorganic compounds ofprecious metals, of rare-earth
metals, of radioactive elements
or of isotopes; except for:Manufacture in which all the
materials used are classifiedwithin a headingother than that
of the product. However, ma-
terials classified within thesame headingmay be usedprovided their value does not
exceed 20 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-works
price of the product
ex2805 ‘Mischmetall’ Manufacture by electrolytic or
thermal treatment in which thevalue of all the materials used
does not exceed 50 % of the
ex-works price of the product
ex2811 Sulphur trioxide Manufacture from sulphur diox-
ideManufacture in which the value
of all the materials, used doesnot exceed 40 % of the ex-works
price of the product
ex2833 Aluminium sulphate Manufacture in which the value
of all the materials used doesnot exceed 50 % of the ex-works price of the product
ex2840 Sodium perborate Manufacture from disodium tet-
raborate pentahydrateManufacture in which the value
of all the materials used does not
exceed 40 % of the ex-worksprice of the product
ex Chapter 29 Organic chemicals; except for: Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product. However, ma-
terials classified within the
same headingmay be usedprovided their value does notexceed 20 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-worksprice of the product
ex2901 Acyclic hydrocarbons for use as
power or heatingfuelsOperations of refiningand/or
one or more specific pro-cess(es)(
2)
or
Other operations in which all
the materials used are classified
within a headingother than that
of the product. However, ma-terials classified within thesame headingmay be used
provided their value does not
exceed 50 % of the ex-worksprice of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 376
(1) (2) (3) or (4)
ex2902 Cyclanes and cyclenes (other
than azulenes), benzene, to-luene, xylenes, for use as poweror heatingfuelsOperations of refiningand/or
one or more specific pro-cess(es)(
2)
or
Other operations in which all
the materials used are classified
within a headingother than that
of the product. However, ma-terials classified within thesame headingmay be used,
provided their value does not
exceed 50 % of the ex-worksprice of the product
ex2905 Metal alcoholates of alcohols of
this headingand of ethanolManufacture from materials of
any heading, including other
materials of headingNo 2905.
However, metal alcoholates ofthis headingmay be used, pro-vided their 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 monocarbo-
xylic acids andtheir anhydrides,halides, peroxides and peroxy-
acids; their halogenated, sul-
phonated, nitrated or nitrosatedderivativesManufacture from materials of
anyheading. However,thevalueof all the materials of heading
Nos 2915 and 2916 used may
not exceed 20 % of the ex-works price of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-works
price of the product
ex2932 — Internal ethers and their
halogenated, sulphonated,
nitrated or nitrosated de-
rivativesManufacture from materials of
anyheading. However,thevalue
of all the materials of heading
No 2909 used may not exceed20 % of the ex-works price ofthe 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 halo-
genated, sulphonated, ni-trated or nitrosated deriva-tivesManufacture from materials of
any headingmanufacture in which the value
of all the materials used does not
exceed 40 % of the ex-worksprice of the product
2933 Heterocyclic compounds with
nitrogen hetero-atom(s) onlyManufacture from materials of
anyheading. However,thevalue
of all the materials of headingNos 2932 and 2933 used maynot 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-worksprice of the product
2934 Nucleic acids and their salts;
other heterocyclic compoundsManufacture from materials of
anyheading. However,thevalueof all the materials of headingNos 2932, 2933 and 2934 used
may not exceed 20 % of the
ex-works price of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-worksprice of the product
ex Chapter 30 Pharmaceutical pr oducts; ex-
cept for:Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product. However, ma-
terials classified within the
same headingmay be usedprovided their value does notexceed 20 % of the ex-works
price of the product
3002 Human blood; animal blood
prepared for therapeutic, pro-phylactic or diagnostic uses;antisera and other blood frac-
tions and modified immuno-
logical products, whether ornot obtained by means of bio-technological processes; vac-
cines, toxins, cultures of micro-
organisms (excluding yeasts)and similar products:!
M181993R2454 — EN — 01.07.2000 — 003.001 — 377
(1) (2) (3) or (4)
3002(con’t) — Products consistingof two
or more constituents whichhave been mixed togetherfor therapeutic or prophy-
lactic uses or unmixed
products for these uses,put up in measured dosesor in forms or packings for
retail saleManufacture from materials of
any heading, including othermaterials of headingNo 3002.The materials of thisdescription
may also be used, provided their
value does not exceed 20 % ofthe ex-works price of the prod-uct
— Other
— — Human blood Manufacture from materials of
any heading, including othermaterials of headingNo 3002.The materials of thisdescription
may also be used, provided their
value does not exceed 20 % ofthe ex-works price of the prod-uct
— — Animal blood prepared
for therapeutic or pro-
phylactic usesManufacture from materials of
any heading, including other
materials of headingNo 3002.The materials of thisdescriptionmay also be used, provided their
value does not exceed 20 % of
the ex-works price of the prod-uct
— — Blood fractions other
than antisera, haemog-
lobin, blood globulins
and serum globulinsManufacture from materials of
any heading, including other
materials of headingNo 3002.
The materials of thisdescriptionmay also be used, provided theirvalue does not exceed 20 % of
the ex-works price of the prod-
uct
— — Haemoglobin, blood
globulins and serumglobulinsManufacture from materials of
any heading, including othermaterials of headingNo 3002.
The materials of thisdescription
may also be used, provided theirvalue does not exceed 20 % ofthe ex-works price of the prod-
uct
— — Other Manufacture from materials of
any heading, including othermaterials of headingNo 3002.The materials of thisdescription
may also be used, provided their
value does not exceed 20 % ofthe ex-works price of the prod-uct
3003
and
3004Medicaments (excludingg oods
of headingNo 3002, 3005 or
3006):
— Obtained from amikacin of
headingNo 2941Manufacture in which all the
materials used are classifiedwithin a headingother than that
of the product. However, ma-
terials of headingNo 3003 or3004 may be used providedtheir value, taken together, does
not exceed 20 % of the ex-
works price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 378
(1) (2) (3) or (4)
3003 and
3004(con’t)— Other Manufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct. However, materials ofheadingNo 3003 or 3004
may be used provided their
value, taken together, doesnot exceed 20 % of theex-works price of the prod-
uct,
— the value of all the ma-
terials used does not ex-
ceed 50 % of the ex-worksprice of the product
ex Chapter 31 Fertilisers; except for: Manufacture in which all the
materials used are classifiedwithin a headingother than that
of the product. However, ma-
terials classified within thesame headingmay be usedprovided their value does not
exceed 20 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-works
price of the product
ex3105 Mineral or chemical fertilisers
containingtwo or three of thefertilisingelements nitrog en,
phosphorous and potassium;
other fertilisers; goods of thischapter, in tablets or similarforms or in packages of a gross
weight not exceeding 10 kg,
except for:
— sodium nitrate
— calcium cyanamide
— potassium sulphate— magnesium potassium
sulphateManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-
uct. However, materialsclassified within the sameheadingmay be used pro-
vided their value does not
exceed 20 % of the ex-works price of the product,
— the value of all the ma-
terials used does not ex-
ceed 50 % of the ex-worksprice of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-works
price of the product
ex Chapter 32 Tanningor dyeingextracts;
tannins and their derivatives;dyes, pigments and other col-ouringmatter; paints and var-
nishes; putty and other mastics;
inks; except for:Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product. However, ma-
terials classified within the
same headingmay be usedprovided their value does notexceed 20 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-worksprice of the product
ex3201 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 notexceed 40 % of the ex-worksprice of the product
3205 Colour lakes; preparations as
specified in Note 3 to this
chapter based on colourlakes(
4)Manufacture from materials of
any heading, except heading
Nos 3203, 3204 and 3205.However, materials from head-ingNo 3205 may be used
provided their value does not
exceed 20 % of the ex-worksprice of the productManufacture in which the value
of all the materials used does not
exceed 40 % of the ex-worksprice of the product
ex Chapter 33 Essential oils and resinoids;
perfumery, cosmetic or toiletpreparations, except for:Manufacture in which all the
materials used are classifiedwithin a headingother than that
of the product. However, ma-
terials classified within thesame headingmay be usedprovided their value does not
exceed 20 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-works
price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 379
(1) (2) (3) or (4)
3301 Essential oils (terpeneless or
not), includingconcretes andabsolutes; resinoids; extractedoleoresins; concentrates of es-
sential oils in fats, in fixed oils,
inwaxesor the like, obtained byenfleurage or maceration; ter-penic by-products of the deter-
penation of essential oils;
aqueous distillates and aqueoussolutions of essential oilsManufacture from materials of
any"
C6heading, including
3materials of a different
‘group’(5) in this heading.
However, materials of the same
group may be used, providedtheirvaluedoesnotexceed20%of the ex-works price of the
productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-worksprice of the product
ex Chapter 34 Soap, organic surface-active
agents, washing preparations,lubricatingpreparations, artifi-
cial waxes, prepared waxes,
polishingor scouringprepara-tions, candles and similar ar-ticles, modellingpastes, ‘dental
waxes’ and dental preparations
with a basis of plaster; exceptfor:Manufacture in which all the
materials used are classifiedwithin a headingother than that
of the product. However, ma-
terials classified within thesame headingmay be usedprovided their value does not
exceed 20 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-works
price of the product
ex3403 Lubricatingpreparations con-
taininglessthan 70%byweig ht
of petroleum oils or oils ob-
tained from bituminous min-eralsOperations of refiningand/or
one or more specific pro-
cess(es)(
2)
or
Other operations in which all
the materials used are classifiedwithin a headingother than thatof the product. However, ma-
terials classified within the
same headingmay be usedprovided their value does notexceed 50 % of the ex-works
price of the product
3404 Artificial waxes and prepared
waxes:
— With a basis of paraffin,
petroleum waxes, waxesobtained from bituminous
minerals, slack waxorscale
waxManufacture in which all the
materials used are classifiedwithin a headingother than that
of the product. However, ma-
terials classified within thesame headingmay be usedprovided their 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 character of waxes ofheadingNo 1516,
— fatty acids not chemically
defined or industrial fatty
alcohols havingthe char-
acter of waxes of headingNo 3823,
— materials of headingNo
3404
However, these materials may
be used provided their valuedoes not exceed 20 % of the
ex-works price of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-works
price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 380
(1) (2) (3) or (4)
ex Chapter 35 Albuminoidal substances;
modified starches; glues;enzymes; except for:Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product. However, ma-
terials classified within the
same headingmay be usedprovided their value does notexceed 20 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-worksprice of the product
3505 Dextrins and other modified
starches (for example, preg-elatinised or esterifiedstarches); glues based on
starches, or on dextrins or other
modified starches;
— Starch ethers and esters Manufacture from materials of
any heading, including othermaterials of headingNo 3505Manufacture in which the value
of all the materials used does notexceed 40 % of the ex-works
price of the product
— Other Manufacture from materials of
any heading, except those ofheadingNo 1108Manufacture in which the value
of all the materials used does notexceed 40 % of the ex-worksprice of the product
ex3507 Prepared enzymes not else-
where specified 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 prod-
ucts; matches; pyrophoric al-loys; certain combustible prep-
arationsManufacture in which all the
materials used are classifiedwithin a headingother than that
of the product. However, ma-
terials classified within thesame headingmay be usedprovided their value does not
exceed 20 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-works
price of the product
ex Chapter 37 Photographic or cinemato-
graphic goods; except for:Manufacture in which all the
materials used are classified
within a headingother than thatof the product. However, ma-terials classified within the
same headingmay be used
provided their value does notexceed 20 % of the ex-worksprice of the productManufacture in which the value
of all the materials used does not
exceed 40 % of the ex-worksprice of the product
3701 Photographic plates and film in
the flat, sensitised, unexposed,
ofanymaterial other thanpaper,paperboard or textiles; instantprint film in the flat, sensitised,
unexposed, whether or not in
packs:
— Instant print film for colour
photography, in packsManufacture in which all the
materials used are classifiedwithin a headingother than
headingNo 3701 or 3702.
However, materials from head-ingNo 3702 may be usedprovided their value does not
exceed 30 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-works
price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 381
(1) (2) (3) or (4)
3701(con’t) — Other Manufacture in which all the
materials used are classifiedwithin a headingother thanheadingNo 3701 or 3702.
However, materials from head-
ingNos 3701 and 3702 may beused provided their value, takentogether, does not exceed 20 %
of the ex-works price of the
productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-worksprice of the product
3702 Photographic film in rolls, sen-
sitised, unexposed, of any ma-terial other than paper, paper-
board or textiles; instant print
film in rolls, sensitised, unex-posedManufacture in which all the
materials used are classifiedwithin a headingother than
headingNo 3701 or 3702Manufacture in which the value
of all the materials used does notexceed 40 % of the ex-works
price of the product
3704 Photographic plates, film paper,
paperboard and textiles, ex-
posed but not developedManufacture in which all the
materials used are classified
within a headingother than
headingNos 3701 to 3704Manufacture in which the value
of all the materials used does not
exceed 40 % of the ex-works
price of the product
ex Chapter 38 Miscellaneous chemical prod-
ucts; except for:Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product. However, ma-
terials classified within the
same headingmay be usedprovided their value does notexceed 20 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-worksprice of the product
ex3801 — Colloidal graphite in sus-
pension in oil and semi-colloidal graphite; carbon-aceous pastes for electrodesManufacture in which the value
of all the materials used doesnot exceed 50 % of the ex-works price of the product
— Graphite in paste form,
beinga mixture of more
than 30 % by weight ofgraphite with mineral oilsManufacture in which the value
of all the materials of heading
No 3403 used does not exceed20 % of the ex-works price ofthe productManufacture in which the value
of all the materials used does not
exceed 40 % of the ex-worksprice of the product
ex3803 Refined tall oil Refiningof crude tall oil Manufacture in which the value
of all the materials used does not
exceed 40 % of the ex-worksprice of the product
ex3805 Spirits of sulphate turpentine,
purifiedPurification by distillation or
refiningof 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
ex3806 Ester gums Manufacture from resin acids Manufacture in which the value
of all the materials used does notexceed 40 % of the ex-works
price of the product
ex3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value
of all the materials used does notexceed 40 % of the ex-worksprice of the product
3808 Insecticides, rodenticides, fun-
gicides, herbicides, anti-sprout-
ingproducts and plant-g rowthregulators, disinfectants andsimilar products, put up in
forms or packings for retail sale
or as preparations or articles(for example, sulphur-treatedbands, 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 products!
M181993R2454 — EN — 01.07.2000 — 003.001 — 382
(1) (2) (3) or (4)
3809 Finishingag ents, dye carriers to
accelerate the dyeingor fixingof dyestuffs and other productsand preparations (for example,
dressings and mordants), of a
kind used in the textile, paper,leather or like industries, notelsewhere specified or includedManufacture in which the value
of all the materials used doesnot exceed 50 % of the ex-works price of the products
3810 Picklingpreparations for metal
surfaces; fluxes and other aux-
iliary preparations for soldering,brazingor welding ; soldering ,brazingor weldingpowders and
pastes consistingof metal and
other materials; preparations ofa kind used as cores or coatingsfor weldingelectrodes or rodsManufacture in which the value
of all the materials used does
not exceed 50 % of the ex-works price of the products
3811 Anti- knock preparations, ox-
idation inhibitors, gum in-
hibitors, viscosity improvers,anti-corrosive preparations andother prepared additives, for
mineral oils (includingg aso-
line) or for other liquids usedfor the same purposes as min-eral oils:
— Prepared additives for lu-
bricatingoil, containingpe-
troleum oils or oils ob-tained from bituminousmineralsManufacture in which the value
of all the materials of heading
No 3811 used does not exceed50 % of the ex-works price ofthe 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
rubberor plastics, not elsewhere
specified or included; anti-ox-idisingpreparations and othercompound stabilisers for rubber
or plasticsManufacture 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-extinguishers; charged fire-extinguishing grenadesManufacture in which the value
of all the materials used doesnot exceed 50 % of the ex-works price of the product
3814 Organic composite solvents and
thinners, not elsewhere spec-
ifiedorincluded;preparedpaintor 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
useinelectronics, inthe formof
discs, wafers or similar forms;
chemical compounds doped foruse in electronicsManufacture in which the value
of all the materials used does
not exceed 50 % of the ex-
works price of the product
3819 Hydraulicbrakefluidsandother
prepared liquids for hydraulic
transmission, not containingor
containingless than 70 % byweight of petroleum oils or oilsobtained from bituminous min-
eralsManufacture in which the value
of all the materials used does
not exceed 50 % of the ex-
works price of the product
3820 Anti-freezingpreparations and
prepared de-icingfluidsManufacture in which the value
of all the materials used doesnot exceed 50 % of the ex-works price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 383
(1) (2) (3) or (4)
3822 Diagnostic or laboratory
reagents on a backing and pre-pared diagnostic or laboratoryreagents, whether or not on a
backing, other than those of
headingNo 3002 or 3006Manufacture in which the value
of all the materials used doesnot 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 in which all the
materials used are classified
within a headingother than thatof the product
— Industrial fatty alcohols Manufacture from materials of
any headingincludingother
materials of headingNo 3823
3824 Prepared binders for foundry
mouldsorcores;chemical prod-ucts and preparations of thechemical or allied industries
(includingthose consistingof
mixtures of natural products),not elsewhere specified or in-cluded; residual products of the
chemical or allied industries,
not elsewhere specified or in-cluded:
— The followingof this head-
ing:
——Prepared binders for
foundry moulds or coresbased on natural resinous
products
——Naphthenic acids, their
water insoluble salts and
their esters
— —Sorbitol other than that of
headingNo 2905
——Petroleum sulphonates,
excludingpetroleum sul-phonates of alkali metals,
of ammonium or of etha-
nolamines; thiophenatedsulphonic acids of oilsobtained from bituminous
minerals, and their salts
— —Ion exchangers
— —Getters for vacuum tubes
— —Alkaline iron oxide for
the purification of gas
— —Ammoniacal gas liquors
and spent oxide producedin coal gas purification
——Sulphonaphthenic acids,
their water insoluble saltsand their esters
— —Fusel oil and Dippel’s oil
— —Mixtures of salts having
different anions
——Copyingpastes with a
basis of gelatin, whether
or not on a paper or
textile backingManufacture in which all the
materials used are classified
within a headingother than that
of the product. However, ma-terials classified within thesame headingmay be used
provided their value does not
exceed 20 % of the ex-worksprice 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 in which the value
of all the materials used doesnot exceed 50 % of the ex-
works price of the products!
M181993R2454 — EN — 01.07.2000 — 003.001 — 384
(1) (2) (3) or (4)
3901
to3915Plastics in primary forms,
waste, parings and scrap, ofplastic; except for headingNosex3907 and 3912 for which the
rules are set out below:
— Addition homopolymeri-
sation products in which asingle monomer contributesmore than 99 % by weight
to the total polymer contentManufacture in which:
— the value of all the ma-
terials used does not ex-
ceed 50 % of the ex-worksprice of the product;
— the value of any materials
of Chapter 39 used doesnot exceed 20 % of the
ex-works price of the prod-
uct(
6)Manufacture in which the value
of all the materials used does notexceed 25 % of the ex-worksprice of the product
— Other Manufacture in which the value
of the materials of Chapter 39used does not exceed 20 % of
the ex-works price of the prod-
uct(
6)Manufacture in which the value
of all the materials used does notexceed 25 % of the ex-works
price of the product
ex3907 — Copolymer, made from
polycarbonate andacryloni-trile-butadiene-styrene co-
polymer (ABS)Manufacture in which all the
materials used are classifiedwithin a headingother than that
of the product. However, ma-
terials classified within thesame headingmay be usedprovided their value does not
exceed 50 % of the ex-works
price of the product(
6)
— Polyester Manufacture in which the value
of any materials of Chapter 39used does not exceed 20 % of
the ex-works price of the prod-
uct and/or manufacture frompolycarbonate of tetrabromo-(bisphenol A)
3912 Cellulose and its chemical de-
rivatives, not elsewhere spec-
ified or included, in primaryformsManufacture in which the value
ofanymaterials classifiedinthe
same headingas the productdoes not exceed 20 % of theex-works price of the product
3916
to
3921Semi-manufactures and articles
of plastics; except for heading
Nos ex 3916, ex3917, ex3920and ex3921, for which the rulesare set out below:
—F l a tp r o d u c t s ,f u r t h e r
worked than only surface-
worked or cut into formsother than rectangular (in-cludingsquare);otherprod-
ucts, further worked than
only surface-workedManufacture in which the value
of any materials of Chapter 39
used does not exceed 50 % ofthe ex-works price of the prod-uctManufacture in which the value
of all the materials used does not
exceed 25 % of the ex-worksprice of the product
— Other:
— Addition homopolymeri-
sation products in which asingle monomer contributes
more than 99 % by weight
to the total polymer contentManufacture in which:
— — the value of all the
materials used doesnot exceed 50 % ofthe ex-works price of
the product;
— — the value of any ma-
terials of Chapter 39
used does not exceed20 % of the ex-worksprice of the product(
6)Manufacture in which the value
of all the materials used does notexceed 25 % of the ex-works
price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 385
(1) (2) (3) or (4)
3916 to
3921(con’t)— Other Manufacture in which the value
of any materials of Chapter 39used does not exceed 20 % ofthe ex-works price of the prod-
uct(
6)Manufacture in which the value
of all the materials used does notexceed 25 % of the ex-worksprice of the product
ex3916
and
ex3917Profile shapes and tubes Manufacture in which:
— the value of all the ma-
terials used does not ex-
ceed 50 % of the ex-worksprice of the product;
— the value of any materials
classified within the sameheadingasthe productdoes
not exceed 20 % of the
ex-works price of the prod-uctManufacture in which the value
of all the materials used does notexceed 25 % of the ex-worksprice of the product
ex3920 — Ionomer sheet or film Manufacture from a thermo-
plastic partial salt which is a
c o p o l y m e ro fe t h y l e n ea n d
metacrylic acid partly neutra-lised with metal ions, mainlyzinc 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 cellu-
lose, polyamides or poly-
ethyleneManufacture in which the value
ofanymaterials classifiedinthe
same headingas the productdoes not exceed 20 % of theex-works price of the product
ex3921 Foils of plastic, metallised Manufacture from highly trans-
parent polyester foils with a
thickness of less than 23micron(
7)Manufacture in which the value
of all the materials used does not
exceed 25 % of the ex-worksprice 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 in which all the
materials used are classifiedwithin a headingother than thatof the product
ex4001 Laminated slabs of crepe rubber
for shoesLamination of sheets of natural
rubber
4005 Compounded rubber, unvulcan-
ised, in primary forms or inplates, sheets or stripManufacture in which the value
of all the materials used, exceptnatural rubber, does not exceed50 % of the ex-works price of
the product
4012 Retreaded or used pneumatic
tyres of rubber; solid or cushiontyres, interchangeable tyretreads and tyre flaps, of rubber:
— Retreaded pneumatic, solid
or cushion tyres, of rubberRetreadingof used tyres
— Other Manufacture from materials of
any heading, except those ofheadingNo 4011 or 4012
ex4017 Articles of hard rubber Manufacture from hard rubber
ex Chapter 41 Raw hides and skins (other than
furskins) and leather; exceptfor:Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
ex4102 Raw skins of sheep or lambs,
without wool onRemoval of wool from sheep or
lamb skins, with wool on!
M181993R2454 — EN — 01.07.2000 — 003.001 — 386
(1) (2) (3) or (4)
4104
to4107Leather, without hair or wool,
other than leather ofheadingNo4108 or 4109Retanningof pre-tanned leather
or
Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
4109 Patent leather and patent lami-
nated leather; metallised leatherManufacture from leather of
headingNos 4104 to 4107
provided its value does notexceed 50 % of the ex-worksprice of the product
Chapter 42 Articles of leather; saddlery and
harness; travel goods, handbags
and similar containers; articles
of animal gut (other than silkworm gut)Manufacture in which all the
materials used are classified
within a headingother than that
of the product
ex Chapter 43 Furskins and artificial fur;
manufactures thereof; exceptfor:Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
ex4302 Tanned or dressed furskins,
assembled:
— Plates, crosses and similar
formsBleachingor dyeing , in addition
to cuttingand assembly of non-assembled tanned or dressedfurskins
— Other Manufacture from non-as-
sembled, tanned or dressed fur-
skins
4303 Articles of apparel, clothing
accessories and other articlesof furskinManufacture from non-as-
sembled tanned or dressed fur-skins of headingNo 4302
ex Chapter 44 Wood and articles of wood;
wood charcoal; except for:Manufacture in which all the
materials used are classified
within a headingother than that
of the product
ex4403 Wood roughly squared Manufacture from wood in the
rough, whether or not strippedof its bark or merely roughed
down
ex4407 Wood sawn or chipped length-
wise, sliced or peeled, of athickness exceeding6 mm,planed, sanded or finger-jointedPlaning, sanding or finger-joint-
ing
ex4408 Veneer sheets and sheets for
plywood, of a thickness not
exceeding6 mm, spliced, andother wood sawn lengthwise,sliced or peeled of a thickness
not exceeding6 mm, planed,
sanded or finger-jointedSplicing, planing, sanding or
finger-jointing
ex4409 Wood conti nuously shaped
alongany of its edg es or faces,whether or not planed, sanded
or finger-jointed:
— Sanded or finger-jointed Sanding or finger-jointing— Beadings and mouldings Beading or moulding
ex4410
to
ex4413Beadings and mouldings, in-
cludingmoulded skirtingandother moulded boardsBeadingor moulding
ex4415 Packingcases, boxes, crates,
drums and similar packings, of
woodManufacture from boards not
cut to size!
M181993R2454 — EN — 01.07.2000 — 003.001 — 387
(1) (2) (3) or (4)
ex4416 Casks, barrels, vats, tubs and
other coopers’ products andparts thereof, of woodManufacture from "
C6riven
staves3, not further worked
than sawn on the two principalsurfaces
ex4418 — Builders’ joinery and car-
pentry of woodManufacture in which all the
materials used are classified
within a headingother than thatof the product. However, cellu-lar wood panels, shingles and
shakes may be used
— Beadings and mouldings Beading or moulding
ex4421 Match splints; wooden pegs or
pins for footwearManufacture from wood of any
headingexcept drawn wood ofheadingNo 4409
ex Chapter 45 Cork and articles of cork;
except for:Manufacture in which all the
materials used are classifiedwithin a headingother than that
of the product
4503 Articles of natural cork Manufacture from cork of head-
ingNo 4501
Chapter 46 Manufactures of straw, of es-
parto or of other plaitingma-
terials; basketware and wicker-workManufacture in which all the
materials used are classified
within a headingother than thatof the product
Chapter 47 Pulp of wood or ofother fibrous
cellulosic material; recovered(waste and scrap) paper or
paperboardManufacture in which all the
materials used are classifiedwithin a headingother than that
of the product
ex Chapter 48 Paper and paperboard; articles
of paper pulp, of paper or of
paperboard; except for:Manufacture in which all the
materials used are classified
within a headingother than that
of the product
ex4811 Paper and paperboard, ruled,
lined or squared onlyManufacture from paper-mak-
ingmaterials of Chapter 47
4816 Carbon paper, self-copy paper
and other copyingor transfer
papers (other than those of
headingNo 4809), duplicatorstencils and offset plates, ofpaper, whether or not put up in
boxesManufacture from paper-mak-
ingmaterials of Chapter 47
4817 Envelopes, letters cards, plain
postcards and correspondencecards, of paper or paperboard;boxes, pouches, wallets and
writingcompendiums, of paper
or paperboard, containinganassortment of paper stationeryManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— the value of all the ma-
terials used does not ex-ceed 50 % of the ex-works
price of the product
ex4818 Toilet paper Manufacture from paper-mak-
ingmaterials of Chapter 47
ex4819 Cartons, boxes, cases, "
C6
bags and 3other packing
containers, of paper, paper-
board, cellulose waddingor
webs of cellulose fibresManufacture in which:
— all the materials used are
classified within a headingother than that of the prod-uct,
— the value of all the ma-
terials used does not ex-
ceed 50 % of the ex-works
price of the product
ex4820 Letter pads Manufacture in which the value
of all the materials used doesnot exceed 50 % of the ex-
works price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 388
(1) (2) (3) or (4)
ex4823 Other paper, paperboard, cellu-
lose waddingand webs ofcellulose fibres, cut to size orshapeManufacture from paper-mak-
ingmaterials of Chapter 47
ex Chapter 49 Printed books, newspapers, pic-
tures and other products of the
printingindustry; manuscripts,
typescripts and plans; exceptfor:Manufacture in which all the
materials used are classified
within a headingother than that
of the product
4909 Printed or illustrated postcards;
printed cards bearingpersonal
greetings, messages or an-
nouncements, whether or notillustrated, with or without en-velopes or trimmingsManufacture from materials not
classified within headingNo
4909 or 4911
4910 Calendars of any kind, printed,
includingcalendar blocks;
— Calendars ofthe ‘perpetual’
type or with replaceableblocks mounted on basesother than paper or paper-
boardManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct;
— the value of all the ma-
terials used does not ex-ceed 50 % of the ex-works
price of the product
— Other Manufacture from materials not
classified in headingNo 4909or 4911
ex Chapter 50 Silk; except for: Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
ex5003 Silk waste (includingcocoons
unsuitable for reeling, yarn
waste and garnetted stock),carded or combedCardingor combingof silk
waste
5004
to
ex5006Silk yarn and yarn spun from
silk wasteManufacture from(
8):
— raw silk or silk waste
carded or combed or other-wise prepared for spinning,
— other natural fibres not
carded or combed or other-
wise prepared for spinning,
— chemical materials or tex-
tile pulp, or
— paper-makingmaterials
5007 Woven fabrics of silk or of silk
waste:
— Incorporatingrubber thread Manufacture from single
yarn(
8)!M181993R2454 — EN — 01.07.2000 — 003.001 — 389
(1) (2) (3) or (4)
5007(con’t) — Other Manufacture from(8):
— coir yarn,
— natural fibres,— man-made staple fibres not
carded or combed or other-wise prepared for spinning,
— chemical materials or tex-
tile pulp, or
— paper
or
Printingaccompanied by at
least two preparatory or finish-ingoperations (such as scour-
ing, bleaching, mercerising,
heat setting, raising, calender-ing, shrink resistance process-ing, permanent finishing, deca-
tising, impregnating, mending
and burling) where the value ofthe unprinted fabric used doesnot exceed 47,5 % of the ex-
works price of the product
ex Chapter 51 Wool, fine or coarse animal
hair; horsehair yarn and woven
fabric; except for:Manufacture in which all the
materials used are classified
within a headingother than thatof the product
5106
to
5110Yarn of wool, of fine or coarse
animal hair or of horsehairManufacture from(
8):
— raw silk or silk waste
carded or combed or other-wise prepared for spinning,
— natural fibres not carded or
combed or otherwise pre-
pared for spinning,
— chemical materials or tex-
tile pulp, or
— paper-makingmaterials
5111
to
5113Woven fabrics of wool, of fine
or coarse animal hair or of
horsehair:
— Incorporatingrubber thread Manufacture from single
yarn(
8)
— Other Manufacture from(8):
— coir yarn,— natural fibres,
— man-made staple fibres not
carded or combed or other-
wise prepared for spinning,
— chemical materials or tex-
tile pulp, or
— paper
or
Printingaccompanied by at
least two preparatory or finish-
ingoperations (such as scour-ing, bleaching, mercerising,heat setting, raising, calender-
ing, shrink resistance process-
ing, permanent finishing, deca-tising, impregnating, mendingand burling) where the value of
the unprinted fabric used does
not exceed 47,5 % of the ex-works price of the product
ex Chapter 52 Cotton; except for: Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 390
(1) (2) (3) or (4)
5204 to 5207 Yarn and thread of cotton Manufacture from(8):
— raw silk or silk waste
carded or combed or other-
wise prepared for spinning,
— natural fibres not carded or
combed or otherwise pre-pared for spinning,
— chemical materials or tex-
tile pulp, or
— paper-makingmaterials
5208
to5212"
C6Woven fabrics 3of
cotton:
— Incorporatingrubber thread Manufacture from single
yarn(8)
— Other Manufacture from(8):
— coir yarn,
— natural fibres,— man-made staple fibres not
carded or combed or other-wise prepared for spinning,
— chemical materials or tex-
tile pulp, or
— paper
or
Printingaccompanied by at
least two preparatory or finish-ingoperations (such as scour-
ing, bleaching, mercerising,
heat setting, raising, calender-ing, shrink resistance process-ing, permanent finishing, deca-
tising, impregnating, mending
and burling) where the value ofthe unprinted fabric used doesnot 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 in which all the
"
C6materials 3used are
classified within a headingother than that of the product
5306
to
5308Yarn of other vegetable textile
fibres; paper yarnManufacture from(
8):
— raw silk or silk waste
carded or combed or other-wise prepared for spinning,
— natural fibres not carded or
combed or otherwise pre-
pared for spinning,
— chemical materials or tex-
tile pulp, or
— paper-makingmaterials
5309
to
5311Woven fabrics of other veg-
etable textile fibres; woven
fabrics of paper yarn:
— Incorporatingrubber thread Manufacture from single
yarn(
8)!M181993R2454 — EN — 01.07.2000 — 003.001 — 391
(1) (2) (3) or (4)
5309 to
5311(con’t)— Other Manufacture from(8):
— coir yarn,
— natural fibres,— man-made staple fibres not
carded or combed or other-wise prepared for spinning,
— chemical materials or tex-
tile pulp, or
— paper
or
Printingaccompanied by at
least two preparatory or finish-ingoperations (such as scour-
ing, bleaching, mercerising,
heat setting, raising, calender-ing, shrink resistance process-ing, permanent finishing, deca-
tisingimpreg nating , mending
and burling) where the value ofthe unprinted fabric used doesnot exceed 47,5 % of the ex-
works price of the product
5401
to
5406Yarn, monofilament and thread
of man-made filamentsManufacture from(
8):
— raw silk or silk waste
carded or combed or other-
wise prepared for spinning,
— natural fibres not carded or
combed or otherwise pre-
pared for spinning,
— chemical materials or tex-
tile pulp, or
— paper-makingmaterials
5407
and5408Woven fabrics of man-made
filament yarn:
— Incorporatingrubber thread Manufacture from single
yarn(
8)
— Other Manufacture from(8):
— coir yarn,— natural fibres,— man-made staple fibres not
carded or combed or other-wise prepared for spinning,
— chemical materials or tex-
tile pulp, or
— paper
or
Printingaccompanied by at
least two preparatory or finish-ingoperations (such as scour-ing, bleaching, mercerising,
heat setting, raising, calender-
ing, shrink resistance process-ing, permanent finishing, deca-tising, impregnating, mending
and burling) where the value of
the unprinted fabric used doesnot exceed 47,5 % of the ex-works price of the product
5501
to5507Man-made staple fibres Manufacture fromchemical ma-
terials or textile pulp!
M181993R2454 — EN — 01.07.2000 — 003.001 — 392
(1) (2) (3) or (4)
5508
to5511Yarn and sewingthread of man-
made staple fibresManufacture from(
8):
— raw silk or silk waste
carded or combed or other-
wise prepared for spinning,
— natural fibres not carded or
combed or otherwise pre-pared for spinning,
— chemical materials or tex-
tile pulp, or
— paper-makingmaterials
5512
to5516Woven fabrics of man-made
staple fibres:
— Incorporatingrubber thread Manufacture from single
yarn(
8)
— Other Manufacture from(8):
— coir yarn,
— natural fibres,— man-made staple fibres not
carded or combed or other-wise prepared for spinning,
— chemical materials or tex-
tile pulp, or
— paper
or
Printingaccompanied by at
least two preparatory or finish-ingoperations (such as scour-
ing, bleaching, mercerising,
heat setting, raising, calender-ing, shrink resistance process-ing, permanent finishing, deca-
tising, impregnating, mending
and burling) where the value ofthe unprinted fabric used doesnot 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 articlesthereof; except for:Manufacture from(
8):
— coir yarn,— natural fibres,— chemical materials or tex-
tile pulp, or
— paper-makingmaterials
5602 Felt, whether or not impreg-
nated, coated, covered or lami-nated:
— Needleloom felt Manufacture from(
8):
— natural fibres,— chemical materials or tex-
tile pulp
However:
— polypropylene filament of
headingNo 5402,
— polypropylene fibres of
headingNo 5503 or 5506
or
— polypropylene filament tow
of headingNo 5501, of
which the denomination inall cases of a single fila-ment or fibre is less than 9
decitex,
may be used provided their
value does not exceed 40 % of
the ex-works price of the prod-uct!
M181993R2454 — EN — 01.07.2000 — 003.001 — 393
(1) (2) (3) or (4)
5602(con’t) — Other Manufacture from(8):
— natural fibres,
— man-made staple fibres
made from casein, or
— chemical materials or tex-
tile pulp
5604 Rubber thread and cord, textile
covered; textile yarn, and strip
and the like of headingNo 5404or 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 Manufacture from(
8):
— natural fibres not carded or
combed or otherwise pro-cessed for spinning,
— chemical materials or tex-
tile pulp, or
— paper-makingmaterials
5605 Metallised yarn, whether or not
gimped, being textile yarn, orstrip or the like of headingNo
5404 or 5405, combined with
metal intheformofthread,stripor powderorcoveredwithmetalManufacture from(
8):
— natural fibres,
— man-made staple fibres not
carded or combed or other-
wise processed for spin-ning,
— chemical materials or tex-
tile pulp, or
— paper-makingmaterials
5606 Gimped yarn, and strip and the
like of headingNo 5404 or5405, gimped (other than those
of headingNo 5605 and g imped
horsehair yarn); chenille yarn(includingflock chenille yarn);loop wale-yarnManufacture from(
8):
— natural fibres,
— man-made staple fibres not
carded or combed or other-
wise processed for spin-ning,
— chemical materials or tex-
tile pulp, or
— paper-makingmaterials
Chapter 57 Carpets and other textile floor
coverings:
— Of needleloom felt Manufacture from(
8):
— natural fibres, or
— chemical materials or tex-
tile pulp
However:
— polypropylene filament of
headingNo 5402,
— polypropylene fibres of
headingNo 5503 or 5506
or
— polypropylene filament tow
of headingNo 5501, of
which the denomination in
all cases of a single fila-ment or fibre is less than 9decitex,
may be used provided their
value does not exceed 40 % of
the ex-works price of the pro-
ductJute fabric may be used as abacking!
M181993R2454 — EN — 01.07.2000 — 003.001 — 394
(1) (2) (3) or (4)
Chapter 57
(con’t)— Of other felt Manufacture from(8):
— natural fibres not carded or
combed or otherwise pro-
cessed for spinning, or
— chemical materials or tex-
tile pulp
— Other Manufacture from(8):
— coir yarn or jute yarn,
— synthetic or artificial fila-
ment yarn,
— natural fibres, or
— man-made staple fibres not
carded or combed or other-
wiseprocessedforspinning
Jute fabric may be used as abacking
ex Chapter 58 Special woven fabrics; tufted
textile fabrics; lace; tapestries;trimmings; embroidery; except
for:
— Combined with rubber
threadManufacture from single
yarn(
8)
— Other Manufacture from(8):
— natural fibres
— man-made staple fibres not
carded or combed or other-
wise processed for spin-ning, or
— chemical materials or tex-
tile pulp,
or
Printingaccompanied by at
least two preparatory or finish-ingoperations (such as scouring
bleaching,mercerising, heat set-
ting, raising, calendering, shrinkresistance processing, perma-nent finishing, decatising, im-
pregnating, mending and bur-
ling) where the value of theunprinted fabric used does notexceed 47,5 % of the ex-works
price of the product
5805 Hand-woven tapestries of the
types Gobelins, Flanders, Au-busson, Beauvais and the like,and needle-worked tapestries
(for example, petit point, cross
stitch), whether or not made upManufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
5810 Embroidery in the pi ece, in
strips or in motifsManufacture in which:
— all the materials used are
classified within a headingother than that of the prod-uct;
— the value of all the ma-
terials used does not ex-
ceed 50 % of the ex-works
price of the product
5901 Textile fabrics coated with gum
or amylaceous substances, of a
kind usedfor the outer coversofbooks or the like; tracingcloth;prepared paintingcanvas; buck-
ram and similar stiffened textile
fabrics of a kind used for hatfoundationsManufacture from yarn!
M181993R2454 — EN — 01.07.2000 — 003.001 — 395
(1) (2) (3) or (4)
5902 Tyre cord fabric of high tenacity
yarn of nylon or other polya-mides, polyesters or viscoserayon:
"
C6— Containingnot more
than 90 % by weight of textile
materials 3Manufacture from yarn
— Other Manufacture fromchemical ma-
terials or textile pulp
5903 Textile fabrics impregnated,
coated, covered or laminated
with plastics, other than those
of headingNo 5902Manufacture from yarn
or
Printingaccompanied by at
least two preparatory or finish-
ingoperations (such as scour-
ing, bleaching, mercerising,heat setting, rasing, calendering,shrink resistance processing,
permanent finishing, decatising,
impregnating, mending and bur-ling) where the value of theunprinted fabric used does not
exceed 47,5 % of the ex-works
price of the product
5904 Linoleum, whether or not cut to
shape; floor coverings consist-ingof a coatingor covering
applied on a textile backing,
whether or not cut to shapeManufacture from yarn(
8)
5905 Textile wall coverings:
— Impregnated, coated,
covered or laminated withrubber, plastics or other
materialsManufacture from yarn
— Other Manufacture from(
8):
— coir yarn,
— natural fibres,— man-made staple fibres not
carded or combed or other-wise processed for spin-
ning, or
— chemical materials or tex-
tile pulp,
or
Printingaccompanied by at
least two preparatory or finish-
ingoperations (such as scour-ing, bleaching, mercerising,heat setting, raising, calender-
ing, shrink resistance process-
ing, permanent finishing, deca-tising, impregnating, mendingand burling) where the value of
the unprinted fabric used does
not exceed 47,5 % of the ex-works price of the product
5906 Rubberised textile fabrics, other
than those of headingNo 5902:
— Knitted or crocheted fabrics Manufacture from(
8):
— natural fibres,— man-made staple fibres not
carded or combed or other-wise processed for spin-
ning, or
— chemical materials or tex-
tile pulp,!
M181993R2454 — EN — 01.07.2000 — 003.001 — 396
(1) (2) (3) or (4)
5906(con’t) — Other fabrics made of syn-
thetic filament yarn, con-tainingmore than 90 % byweight of textile materialsManufacture fromchemical ma-
terials
— Other Manufacture from yarn
5907 Textile fabrics otherwise im-
pregnated, coated or covered;
painted canvas beingtheatricalscenery,studiobackclothsorthelikeManufacture from yarn
or
Printingaccompanied by at
least two preparatory or finish-
ingoperations (such as scour-ing, bleaching, mercerising,heat setting, rasing, calendering,
shrink resistance processing,
permanent finishing, decatising,impregnating, mending and bur-ling) where the value of the
unprinted fabric used does not
exceed 47,5 % of the ex-worksprice of the product
5908 Textile wicks, woven, plaited or
knitted, for lamps, stoves,
lighters, candles or the like;
incandescent gas mantles andtubularknittedgasmantle fabrictherefor, whether or not impreg-
nated:
— Incandescent gas mantles,
impregnatedManufacture from tubular
knitted gas mantle fabric
— Other Manufacture in which all the
materials used are classifiedwithin a headingother than that
of the product
5909
to5911Textile articles of a kind suit-
able for industrial use:
— Polishingdiscs or ring s
other than offelt of heading
No 5911Manufacture fromyarn or waste
fabrics or rags of heading No
6310!
M181993R2454 — EN — 01.07.2000 — 003.001 — 397
(1) (2) (3) or (4)
5909 to
5911(con’t)— Woven fabrics, of a kind
commonly used in paper-makingor other technicaluses, felted or not, whether
or not impregnated or
coated, tubular or endlesswith single or multiplewarp and/or weft, or flat
woven with multiple warp
and/or weft of headingNo5911Manufacture from(
8):
— coir yarn,
— the followingmaterials:
— yarn of polytetraflu-
oroethylene(9),
— yarn, multiple, of
polyamide, coated im-pregnated or covered
with a phenolic resin,
— yarn of synthetic tex-
tile fibres of aromatic
polyamides, obtainedby polycondensationof m-phenylenedia-
mine and isophthalic
acid,
"
C6—monofil of polytetra-
fluoroethylene(9),3
— yarn of synthetic tex-
tile fibres of poly-
p-phenyleneterephtha-
lamide,
— glass fibre yarn,
coated with phenolresin and gimped withacrylic yarn(
9),
— copolyester monofila-
ments of a polyester
and a resin of "C6
terephthalic 3acid
and 1,4-cyclohex-anediethanol and
isophthalic acid,
— natural fibres,
— man-made staple
fibres not carded or
combed or otherwise
processed for spin-ning, or
— chemical materials or
textile pulp,
— Other Manufacture from(
8):
— coir yarn,— natural fibres,
— man-made staple fibres not
carded or combed or other-
wise processed for spin-ning, or
— chemical materials or tex-
tile pulp
Chapter 60 Knitted or crocheted fabrics Manufacture from(
8):
— natural fibres,
— man-made staple fibres not
carded or combed or other-
wise processed for spin-ning, or
— chemical materials or tex-
tile pulp
Chapter 61 Articles of apparel and clothing
accessories, knitted or cro-cheted:!
M181993R2454 — EN — 01.07.2000 — 003.001 — 398
(1) (2) (3) or (4)
Chapter 61
(con’t)—O b t a i n e db ys e w i n gt o -
gether or otherwise assem-bling,twoor morepieces ofknitted or crocheted fabric
which have been either cut
to form or obtained directlyto formManufacture from yarn(
8)(10)
— Other Manufacture from(8):
— natural fibres,— man-made staple fibres not
carded or combed or other-wise processed for spin-ning, or
— chemical materials or tex-
tile pulp
ex Chapter 62 Articles of apparel and clothing
accessories, not knitted or cro-
cheted; except for:Manufacture from yarn(
8)(10)
ex6202,
ex6204,ex6206,ex6209
and
ex6211Women’s, girls’ and babies’
clothingand clothingacces-sories for babies, embroideredManufacture from yarn(
10)
or
Manufacture from unembroi-
dered fabric provided the valueof the unembroidered fabricused does not exceed 40 % of
the ex-works price of the prod-
uct(
10)
ex6210
and
ex6216Fire-resistant equipment of fab-
ric covered with foil of alumi-nised polyesterManufacture from yarn(
10)
or
Manufacture from uncoated
fabric provided the value of theuncoated fabric used does not
exceed 40 % of the ex-works
price of the product(
10)
6213
and6214Handkerchiefs, shawls, scarves,
mufflers, mantillas, veils andthe like:
— Embroidered Manufacture from unbleached
single yarn(
8)(10)
or
Manufacture from unembroi-
dered fabric provided the valueof the unembroidered fabricused does not exceed 40 % of
the ex-works price of the prod-
uct(
10)
— Other Manufacture from unbleached
single yarn(8)(10)
or
Makingup followed by printing
accompanied by at least two
preparatory or finishingoper-
ations(suchasscouring,bleach-ing, mercerising, heat setting,raising, calendering, shrink re-
sistance processing, permanent
finishing, decatising, impreg-nating, mending and burling)where thevalue of the unprinted
goods of heading Nos 6213 and
6214 used does not exceed47,5 % of the ex-works priceof the product
6217 Other made up clothingacces-
sories; parts of garments or of
clothingaccessories, other thanthose of headingNo 6212:!
M181993R2454 — EN — 01.07.2000 — 003.001 — 399
(1) (2) (3) or (4)
6217(con’t) — Embroidered Manufacture from yarn(10)
or
Manufacture from unembroi-
dered fabric provided the valueof the unembroidered fabricused does not exceed 40 % of
the ex-works price of the prod-
uct(
10)
— Fire-resistant equipment of
fabric covered with foil of
aluminised polyesterManufacture from yarn(10)
or
Manufacture from uncoated
fabric provided the value of the
uncoated fabric used does not
exceed 40 % of the ex-worksprice of the product(
10)
— Interlinings for collars and
cuffs, cut outManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-
uct;
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-works price of the product,
— Other Manufacture from yarn(
10)
ex Chapter 63 Other made-up textile articles;
sets; worn clothingand worn
textile articles; rags; except for:Manufacture in which all the
materials used are classified
within a headingother than that
of the product
6301
to6304Blankets, travellingrug s, bed
linen, etc.; curtains, etc.; otherfurnishingarticles:
— Of felt, of nonwovens Manufacture from(
8):
— natural fibres, or— chemical materials or tex-
tile pulp
— Other:— — Embroidered Manufacture from unbleached
single yarn(
10)(11)
or
Manufacture from unembroi-
dered fabric (other than knitted
or crocheted) provided thevalueof the unembroidered fabricused does not exceed 40 % of
the ex-works price of the prod-
uct
— — Other Manufacture from unbleached
single yarn(
10)(11)
6305 Sacks and bags, of a kind used
for the packingof g oodsManufacture from(8):
— natural fibres,— man-made staple fibres not
carded or combed or other-wise processed for spin-ning, or
— chemical materials or tex-
tile pulp
6306 Tarpaulins, awnings and sun-
blinds; tents; sails for boats,
sailboardsorlandcraft;campinggoods;!
M18
!C5
!M181993R2454 — EN — 01.07.2000 — 003.001 — 400
(1) (2) (3) or (4)
6306(con’t) — Of nonwovens Manufacture from(8)(10):
— natural fibres, or
— chemical materials or tex-
tile pulp
— Other Manufacture from unbleached
single yarn(8)(10)
6307 Other made-up articles, includ-
ingdress patternsManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product
6308 Sets consistingof woven fabric
and yarn, whether or not with
accessories, for makingup intorugs, tapestries, embroideredtable cloths or serviettes, or
similar textile articles, put up
"
C6in packings 3for retail
saleEach item in the set mustsatisfy
the rule which would apply to it
if it were notincluded inthe set.However, non-originating ar-ticles may be incorporated pro-
vided their total value does not
exceed 15 % of the ex-worksprice of the set
ex Chapter 64 "
C6Footwear, gaiters 3and
the like; except for:Manufacture from materials of
any headingexcept for as-semblies of uppers affixed to
inner soles or to other sole
components of headingNo6406
6406 Parts of footwear (including
uppers whether or not attached
to soles other than outer soles);
removable in-soles, heelcushions and similar articles;gaiters, leggings and similar
articles, and parts thereofManufacture in which all the
materials used are classified
within a headingother than that
of the product
ex Chapter 65 Headgear and parts thereof,
except for:Manufacture in which all the
materials used are classified
within a headingother than that
of the product
6503 "
C6Felt hats 3and other
felt headgear,made fromthe hatbodies, hoods or plateaux of
headingNo 6501, whether or
not lined or trimmedManufacture from yarn or tex-
tile fibres(
10)
6505 Hats and other headgear, knitted
or crocheted, or made up fromlace, felt or other textile fabric,
in the piece (but not in strips),
whether or not lined ortrimmed; hair-nets of any ma-terial, whether or not lined or
trimmedManufacture from yarn or tex-
tile fibres(
10)
ex Chapter 66 Umbrellas,sunumbrellas,walk-
ing-sticks, seat-sticks, whips,
riding-crops, and parts thereof;except for:Manufacture in which all the
materials used are classified
within a headingother than thatof the product
6601 Umbrellas and sun umbrellas
(includingwalking -stick um-
brellas, 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; articlesof human hairManufacture in which all the
materials used are classified
within a headingother than thatof the product
ex Chapter 68 Articles of stone, plaster, ce-
ment, asbestos, mica or similarmaterials ; except for:Manufacture in which all the
materials used are classifiedwithin a headingother than that
of the product
ex6803 Articles of slate or of agglom-
erated slateManufacture from worked slate!
M181993R2454 — EN — 01.07.2000 — 003.001 — 401
(1) (2) (3) or (4)
ex6812 Articles of asbestos; articles of
mixtures with a basis of asbes-tos or of mixtures with a basisof asbestos and magnesium
carbonateManufacture from materials of
any heading
ex6814 Articles of mica, includingag -
glomerated or reconstitutedmica, on a support of paper,paperboard or other materialsManufacture from worked mica
(including agglomerated or re-constituted mica)
Chapter 69 Ceramic products Manufacture in which all the
materials used are classified
within a headingother than that
of the product
ex Chapter 70 Glassandglassware;exceptfor: Manufacture in which all the
materials used are classified
within a headingother than thatof the product
ex7003,
ex7004
and
ex7005Glass with a non-reflecting
layerManufacture from materials of
headingNo 7001
7006 Glass of headingNo 7003, 7004
or 7005, bent, edge-worked,engraved, drilled, enamelled or
otherwise worked, but not
framed or fitted with othermaterials:
— Glass-plate substrates,
coated with a dielectric thin
film, and of a semiconduc-
tor grade in accordancewith SEMII-standards(
12)Manufacture from non-coated
glass-plate substrate of heading
No 7006
— Other Manufacture from materials of
headingNo 7001
7007 Safety glass, consisting of toug-
hened (tempered) or laminated
glassManufacture from materials of
headingNo 7001
7008 Multiple-walled insulatingunits
of glassManufacture from materials of
headingNo 7001
7009 Glass mirrors, whether or not
framed, includingrear-view
mirrorsManufacture from materials of
headingNo 7001
7010 Carboys, bottles, flasks, jars,
pots, phials, ampoules and othercontainers, of glass, of a kindused for the conveyance or
packingof g oods; preserving
jars of glass; stoppers, lids andother closures of glassManufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
or
Cuttingof g lassware, provided
the value of the uncut glassware
does not exceed 50 % of theex-works price of the product
7013 Glassware of a kind used for
table, kitchen, toilet, office,
indoor decoration or similar
purposes (other than that ofheadingNo 7010 or 7018)Manufacture in which all the
materials used are classified
within a headingother than that
of the product
or
Cuttingof g lassware, provided
the value of the uncut glasswaredoes not exceed 50 % of the
ex-works price of the product
or
Hand-decoration (with the ex-
ception of silk-screen printing)of hand-blown glassware, pro-vided the value of the hand-
blown glassware does not ex-
ceed 50 % of the ex-works priceof the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 402
(1) (2) (3) or (4)
ex7019 Articles (other than yarn) of
glass fibresManufacture from:
— 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, andarticles thereof; imitation jewel-lery; coin; except for:Manufacture in which all the
materials used are classified
within a headingother than that
of the product
ex7101 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
ex7102,
ex7103
and
ex7104Worked precious or semi-
precious stones (natural, syn-
thetic or reconstructed)Manufacture from unworked
precious or semi-precious
stones
7106,
7108and
7110Precious metals:
— Unwrought Manufacture from materials not
classified within headingNo7106, 7108 or 7110
or
Electrolytic, thermal or chemi-
cal separation of precious
metals of headingNo 7106,
7108 or 7110
or
Alloyingof precious metals of
headingNo 7106, 7108 or 7110with each other or with base
metals
— Semi-manufactured or in
powder formManufacture from unwrought
precious metals
ex7107,
ex7109
and
ex7111Metals 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, syn-thetic or reconstructed)Manufacture in which the value
of all the materials used doesnot exceed 50 % of the ex-works price of the product
7117 Imitation jewellery Manufacture in which all the
materials used are classified
within a headingother than thatof the product
or Manufacture from base metal
parts, not plated or covered withprecious metals, provided thevalue of all the materials used
does not exceed 50 % of the
ex-works price of the product
ex Chapter 72 Iron and steel; except for: Manufacture in which all the
materials used are classified
within a headingother than thatof the product
7207 Semi-finished products of iron
or non-alloy steelManufacture from materials of
headingNo 7201, 7202, 7203,
7204 or 7205
7208
to7216Flat-rolled products, bars and
rods, angles, shapes and "
C6
sections of iron 3or non-
alloy steelManufacture from ingots or
other primary forms of headingNo 7206!
M181993R2454 — EN — 01.07.2000 — 003.001 — 403
(1) (2) (3) or (4)
7217 Wire of iron or non-alloy steel Manufacture from semi-fin-
ished materials of headingNo7207
ex7218,
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
No 7218
7223 Wire of stainless steel Manufacture from semi-fin-
ished materials of headingNo7218
ex7224,
7225
to7228Semi-finished products, flat-
rolled products, hot-rolled bars
and rods, in irregularly woundcoils; angles, shapes and sec-tions, of other alloy steel; hol-
low drill bars and rods, of alloy
or non-alloy steelManufacture from ingots or
other primary forms of heading
No 7206, 7218 or 7224
7229 Wire of other alloy steel Manufacture from semi-fin-
ished materials of headingNo7224
ex Chapter 73 Articles of iron or steel; except
for:Manufacture in which all the
materials used are classified
within a headingother than that
of the product
ex7301 Sheet pilingManufacture from materials of
headingNo 7206
7302 Railway or tramway track con-
struction material of iron or
steel, the following: rails,
checkrails and rack-rails, switchblades, crossingfrog s, pointrods and other crossingpieces,
sleepers (cross-ties), fish-plates,
chairs, chair wedges, sole pates(base plates), rail clips, bed-plates, ties and other material
specialised for jointingor fixing
railsManufacture from materials of
headingNo 7206
7304,
7305and
7306Tubes, pipes and hollow pro-
files, of iron (other than castiron) or steelManufacture from materials of
headingNo 7206, 7207, 7218or7224
ex7307 Tube or pipe fittings of stainless
steel (ISO No X5CrNiMo1712), consistingof severalpartsTurning, drilling, reaming,
threading, deburring and sand-blasting "
C6of forged 3
blanks the value of which does
not exceed "C635 %3of
the ex-works price of the prod-uct
7308 Structures (excludingprefab-
ricated buildings of heading
No 9406) and parts of structures
(for example, bridges andbridge-sections, lock-gates,towers, lattice masts, roofs,
roofingframeworks, doors and
windows and their frames andthresholds for doors, shutters,balustrades, pillars and col-
umns), of iron or steel; plates,
rods, angles, shapes, sections,tubes and the like, prepared foruse in structures, of iron or steelManufacture in which all the
materials used are classified
within a headingother than that
oftheproduct.However,weldedangles, shapes and sections ofheadingNo 7301 may not be
used
ex7315 Skid chain Manufacture in which the value
of all the materials of heading
No 7315 used does not exceed50 % of the ex-works price ofthe product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 404
(1) (2) (3) or (4)
ex Chapter 74 Copper and articles thereof;
except for:Manufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— the value of all the ma-
terials used does not ex-ceed 50 % of the ex-works
price of the product
7401 Copper mattes; cement copper
(precipitated copper)Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
7402 Unrefined copper; copper an-
odes for electrolytic refiningManufacture in which all the
materials used are classified
within a headingother than thatof the product
7403 Refined copper and copper al-
loys, unwrought:
— Refined copper Manufacture in which all the
materials used are classified
within a headingother than thatof the product
— Copper alloys and refined
copper containingother el-
ementsManufacture from refined
copper, unwrought, or waste
and scrap of copper
7404 Copper waste and scrap Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
7405 Master alloys of copper Manufacture in which all the
materials used are classified
within a headingother than thatof the product
ex Chapter 75 Nickel and articles thereof;
except for:Manufacture in which:
— all the materials used are
classified within a headingother than that of the prod-uct,
— the value of all the ma-
terials used does not ex-
ceed 50 % of the ex-works
price of the product
7501
to7503"
C6Nickel mattes, 3nickel
oxide sinters and other inter-mediate products of nickel
metallurgy; unwrought nickel;
nickel waste and scrapManufacture in which all the
materials used are classifiedwithin a headingother than that
of the product
ex Chapter 76 Aluminium and articles thereof;
except for:Manufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-
uct,
— the value of all the ma-
terials used does not ex-ceed 50 % of the ex-worksprice of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 405
(1) (2) (3) or (4)
7601 Unwrought aluminium Manufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct, and
— the value of all the ma-
terials used does not ex-ceed 50 % of the ex-works
price of the product
or
Manufacture by thermal or elec-
trolytic treatment from unal-
loyed aluminium or waste andscrap of aluminium
7602 Aluminium waste or scrap Manufacture in which all the
materials used are classified
within a headingother than that
of the product
ex7616 Aluminium articles other than
gauze, cloth, grill, netting, fenc-ing, reinforcing fabric and simi-
lar materials (includingendless
bands) of aluminium wire, andexpanded metal of aluminiumManufacture in which:
— all the materials used are
classified within a headingother than that of the prod-uct. However, gauze, cloth,
grill, netting, fencing, rein-
forcingfabric and similarmaterials (includingend-less bands) of aluminium
wire, or expanded metal of
aluminium may be used,
— the value of all the ma-
terials used does not ex-ceed 50 % of the ex-worksprice of the product
Chapter 77 Reserved for possible future use
in the HS
ex Chapter 78 Lead and articles thereof; ex-
cept for:Manufacture in which:
— all the materials used are
classified within a headingother than that of the prod-uct,
— the value of all the ma-
terials used does not ex-
ceed 50 % of the ex-works
price of the product
7801 Unwrought lead:
— Refined lead Manufacture from ‘bullion’ or
‘work’ lead
— Other Manufacture in which all the
materials used are classified
within a headingother than that
of the product. However, wasteand scrap of headingNo 7802may not be used
7802 Lead waste and scrap Manufacture in which all the
materials used are classified
within a headingother than thatof the product
ex Chapter 79 Zinc andarticles thereof;except
for:Manufacture in which:
— all the materials used are
classified within a headingother than that of the prod-uct
— the value of all the ma-
terials used does not ex-
ceed 50 % of the ex-works
price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 406
(1) (2) (3) or (4)
7901 Unwrought zinc Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product. However, waste
and scrap of headingNo 7902
may not be used
7902 Zinc waste and scrap Manufacture in which all the
materials used are classifiedwithin a headingother than that
of the product
ex Chapter 80 Tin and articles thereof; except
for:Manufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-
uct,
— the value of all the ma-
terials used does not ex-ceed 50 % of the ex-worksprice of the product
8001 Unwrought tin "
C6
3Manufacture in which all
the materials used are classifiedwithin a headingother than thatof the product. However, waste
and scrap of headingNo 8002
may not be used
8002
and8007Tin waste and scrap; other
articles of tinManufacture in which all the
materials used are classifiedwithin a headingother than 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 classified
within the same headingas theproduct used does not exceed50 % of the ex-works price of
the product
— Other Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
ex Chapter 82 Tools, implements, cutlery,
spoonsand forks,of base metal;
parts thereof of base metal;
except for:Manufacture in which all the
materials used are classified
within a headingother than that
of the product
8206 Tools of two or more of the
headingNos 8202 to 8205, putup in sets for retail saleManufacture in which all the
materials used are classifiedwithin a headingother than
headingNos 8202 to 8205.
However, tools of headingNos8202 to 8205 may be incor-porated into the set provided
theirvaluedoesnotexceed15%
of the ex-works price of the set
8207 Interchangeable tools for hand
tools, whether or not power-operated, or for machine-tools
(for example, for pressing,
stamping, punching, tapping,threading, drilling, boring,broaching, milling, turning, or
screwdriving), including dies
for drawingor extrudingmetal,and rock drillingor earth boringtoolsManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-works price of the product,!
M181993R2454 — EN — 01.07.2000 — 003.001 — 407
(1) (2) (3) or (4)
8208 Knives and cuttingblades, for
machines or for mechanicalappliancesManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-
works price of the product,
ex8211 Knives with cu ttingblades,
serrated or not (includingprun-ingknives), other than knives ofheadingNo 8208Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product. However, knife
blades and handles of base
metal may be used
8214 Other articles of cutlery (for
example, hair clippers, but-chers’ or kitchen cleavers,
choppers and mincingknives,
paper knives); manicure orpedicure sets and instruments(includingnail files)Manufacture in which all the
materials used are classifiedwithin a headingother than that
of the product. However,
handles of base metal may beused
8215 Spoons,forks,ladles, skimmers,
cake-servers, fish-knives,
butter-knives, sugar tongs andsimilar kitchen or tablewareManufacture in which all the
materials used are classified
within a headingother than thatof the product. However,handles of base metal may be
used
ex Chapter 83 Miscellaneous articles of base
metal; except for:Manufacture in which all the
materials used are classified
within a headingother than thatof the product
ex8302 Other mountings, fittings and
similar articles suitable for
buildings, and automatic door
closersManufacture in which all the
materials used are classified
within a headingother than that
of the product. However, theother materials of headingNo8302 may be used provided
their value does not exceed
20 % of the ex-works price ofthe product
ex8306 Statuettes and other ornaments,
of base metalManufacture in which all the
materials used are classified
within a headingother than that
of the product. However, theother materials of headingNo8306 may be used provided
their value does not exceed
30 % of the ex-works price ofthe product
ex Chapter 84 Nuclear reactors, boilers, ma-
chinery and mechanical ap-pliances; parts thereof; exceptfor:Manufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-
works price of the product,Manufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product
ex8401 Nuclear fuel elements Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product(
13)Manufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 408
(1) (2) (3) or (4)
8402 Steam or other vapour gener-
atingboilers (other than centralheatinghot water boilers ca-pable also of producinglow
pressure steam); super-heated
water boilersManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-
works price of the product,Manufacture in which the value
of all the materials used does notexceed 25 % of the ex-worksprice of the product
"
C6
8403and
ex8404
3Central heatingboilers other
than those of headingNo 8402and auxiliary plant for centralheatingboilersManufacture in which all the
materials used are classifiedwithin a headingother thanheadingNo 8403 or 8404Manufacture in which the value
of all the materials used does notexceed 40 % of the ex-worksprice of the product
8406 Steam turbinesandother vapour
turbinesManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product,
8407 Spark-ignition reciprocating or
rotary internal combustion pis-
ton 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
combustion piston engines (die-
sel 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
principally with the engines ofheadingNo 8407 or 8408Manufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-
works price of the product,
8411 Turbo-jets, turbo-propellers and
other gas turbinesManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-
works price of the product,Manufacture in which the value
of all the materials used does notexceed 25 % of the ex-worksprice of the product
8412 Other engines and motors Manufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product,
ex8413 Rotary positive displacement
pumpsManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-
uct,
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-works price of the product,Manufacture in which the value
of all the materials used does not
exceed 25 % of the ex-worksprice of the product
ex8414 Industrial fans, blowers and the
likeManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-
uct,
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-works price of the product,Manufacture in which the value
of all the materials used does not
exceed 25 % of the ex-worksprice of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 409
(1) (2) (3) or (4)
8415 Air-conditioningmachines,
comprisinga motor-driven fanand elements for changing thetemperature and humidity, in-
cludingthose machines in
which the humidity cannot beseparately regulatedManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product,
8418 Refrigerators, freezers and other
refrigerating or freezing equip-
ment, electric or other; heat
pumps other than air-condition-ingmachines of headingNo8415Manufacture in which:
— all the materials used are
classified within a headingother than that of the prod-
uct,
— the value of all the ma-
terials used does not ex-
ceed 40 % of the ex-worksprice of the product,
— the value of all the non-
originating materials useddoes not exceed the value
of 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
ex8419 Machines for wood, paper pulp
and paperboard industriesManufacture:
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-works price of the product,
— where, within the above
limit, the materials classi-
fied within the same head-
ingas the product are onlyused up to a value of 25 %of the ex-works price of the
productManufacture in which the value
of all the materials used does notexceed 30 % of the ex-works
price of the product
8420 Calenderingor other rolling
machines, other than for metalsor glass, and cylinders thereforManufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-works price of the product,
— where, within the above
limit, the materials classi-fied within the same head-
ingas the product are only
used up to a value of 25 %of the ex-works price of theproductManufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product
8423 Weighing machinery (excluding
balances of a sensitivity of 5 cg
or better), includingweig htoperated countingor checkingmachines; weighing machine
weights of all kindsManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-
uct,
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-works price of the product,Manufacture in which the value
of all the materials used does not
exceed 25 % of the ex-worksprice of the product
8425
to
8428Lifting, handling, loading or
unloadingmachineryManufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-
works price of the product,
— where, within the above
limit, the materials classi-fied within headingNo8431 are only used up to a
value of 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-worksprice of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 410
(1) (2) (3) or (4)
8429 Self-propelled bulldozers,
angledozers, graders, levellers,scrapers, mechanical shovels,excavators, shovel loaders,
tampingmachines and road
rollers:
— Road rollers Manufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-
works price of the product,
— Other Manufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-works price of the product,
— where, within the above
limit, the materials classi-fied within headingNo
8431 are only used up to a
value of 10 % of the ex-works price of the productManufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product
8430 Other moving, grading, level-
ling, scraping, excavating,
tamping, compacting, extracting
or boringmachinery, for earth,minerals or ores; pile-driversand pile-extractors; snow-
ploughs and snow-blowersManufacture:
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-
works price of the product,
— where, within the above
limit, the value of the
materials classified withinheadingNo 8431 are onlyused up to a value of 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
ex8431 Parts suitable for use solely or
principally with road rollersManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-
works price of the product,
8439 Machinery for makingpulp of
fibrouscellulosic material orformakingor finishingpaper orpaperboardManufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-works price of the product,
— where, within the above
limit, the materials classi-fied within the same head-
ingas the product are only
used up to a value of 25 %of the ex-works price of theproductManufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product
8441 Other machinery for makingup
paper pulp,paperorpaperboard,
includingcuttingmachines ofall kindsManufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-
works price of the product,
— where, within the above
limit, the materials classi-fied within the same head-ingas the product are only
used up to a value of 25 %
of the ex-works price of theproductManufacture in which the value
of all the materials used does not
exceed"
C630 %3of 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!M181993R2454 — EN — 01.07.2000 — 003.001 — 411
(1) (2) (3) or (4)
ex8448 Auxiliary machinery for use
with machines of headingNos8444 and 8445Manufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product
8452 Sewingmachines, other than
book-sewingmachines of head-
ingNo 8440; furniture, basesand covers specially designedfor sewingmachines; sewing
machine needles:
— Sewingmachines (lock
stitch only) with heads ofa weight not exceeding 16kgwithout motor or 17 kg
with motorManufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-works price of the product,
— where the value of all the
non-originating materialsused in assemblingthe
head (without motor) does
not exceed the value of theoriginating materials used,
— the thread tension, crochet
and zigzag mechanismsused are already originat-
ing
— Other Manufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product
8456
to
8466Machine-tools and machines
and their parts and accessories
of headingNos 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,
typewriters, calculatingma-
chines, automatic data-process-
ingmachines, duplicatingma-chines, staplingmachines)Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product
8480 Mouldingboxes for metal foun-
dry; mould bases; moulding
patterns; moulds for metal
(other than ingot moulds), metalcarbides, glass, mineral ma-terials, 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 in which:
— all the materials used are
classified within a heading
other than that of the prod-
uct,
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-works price of the product,Manufacture in which the value
of all the materials used does not
exceed 25 % of the ex-worksprice of the product
8484 Gaskets and similar joints of
metal"
C6sheeting3com-
bined with other material or oftwo or more layers of metal;sets or assortments of gaskets
and similar joints, dissimilar in
composition, put up in pouches,envelopes or similar packings;mechanical sealsManufacture in which the value
of all the materials used does
not exceed 40 % of the ex-works price of the product
8485 Machinery parts, not containing
electrical connectors, insulators,
coils,contactsorotherelectricalfeatures, not specified or in-cluded elsewhere in this
ChapterManufacture in which the value
of all the materials used does
not exceed 40 % of the ex-works price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 412
(1) (2) (3) or (4)
ex Chapter 85 Electrical machinery and equip-
ment and "C6parts thereof;
sound3recorders and repro-
ducers, television image and
sound recorders and repro-
ducers, and parts and acces-sories of such articles; exceptfor:Manufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-
works price of the product,Manufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product
8501 Electric motors and generators
(excludingg eneratingsets)Manufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-works price of the product,
— where, within the above
limit, the materials classi-fied within headingNo
8503 are only used up to a
value of 10 % of the ex-works price of the productManufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product
8502 Electric generating sets and
rotary convertersManufacture:
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-
works price of the product,
— where, within the above
limit, the materials classi-
fied within heading "
C6
No 8501 or 8503, 3
taken together, are only
used up to a value of 10 %
of the ex-works price of theproductManufacture in which the value
of all the materials used does not
exceed 30 % of the ex-works
price of the product
ex8504 Power supply units for auto-
matic data-processingmachinesManufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product
ex8518 Microphones and stands there-
for; loudspeakers, whether ornot mounted in their enclosures;
audio-frequency electric ampli-
fiers; electric sound amplifiersetsManufacture:
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-works price of the product,
— where the value of all the
non-originating materials
used does not exceed the
value of the originatingmaterials usedManufacture in which the value
of all the materials used does notexceed 25 % of the ex-works
price of the product
8519 Turntables (record-decks), rec-
ord-players, cassette-players
and other sound reproducing
apparatus, not incorporatingasound recordingdeviceManufacture:
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-
works price of the product,
— where the value of all the
non-originating materials
used does not exceed thevalue of the originatingmaterials 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 recordingappar-
atus, whether or not incorporat-inga sound reproducingdeviceManufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-
works price of the product,
— where the value of all the
non-originating materialsused does not exceed thevalue of the originating
materials usedManufacture in which the value
of all the materials used does not
exceed 30 % of the ex-worksprice of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 413
(1) (2) (3) or (4)
8521 Video recordingor reproducing
apparatus, whether or not incor-poratinga video turnerManufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-works price of the product,
— where the value of all the
non-originating materialsused does not exceed the
value of the originating
materials usedManufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product
8522 Parts and accessories suitable
for use solely or principallywith the apparatus of heading
Nos 8519 to 8521Manufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-
works price of the product
8523 Prepared unrecorded media for
sound recordingor similar re-cordingof other phenomena,other than products of Chapter
37Manufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product
8524 Records, tapes and other rec-
orded media for sound or othersimilarly recorded phenomena,includingmatrices and masters
for the production of records,
but excludingproducts ofChapter 37:
— 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:
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-works price of the product,
— where, within the above
limit, the materials classi-
fied within headingNo
8523 are only used up to avalue of 10 % of the ex-works price of the productManufacture in which the value
of all the materials used does notexceed 30 % of the ex-works
price of the product
8525 Transmission apparatus for
radio-telephony, radio-telegra-
phy, radio-broadcastingortelevision, whether or not incor-poratingreception apparatus or
sound recordingor reproducing
apparatus; television cameras;still image video cameras andother video camera recordersManufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-
works price of the product,
— where the value of all the
non-originating materialsused does not exceed thevalue of the originating
materials usedManufacture in which the value
of all the materials used does not
exceed 25 % of the ex-worksprice of the product
8526 Radar apparatus, radio navi-
gational aid apparatus and radioremote control apparatusManufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-works price of the product,
— where the value of all the
non-originating materialsused does not exceed the
value of the originating
materials usedManufacture in which the value
of all the materials used does notexceed 25 % of the ex-worksprice of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 414
(1) (2) (3) or (4)
8527 Reception apparatus for radio-
telephony, radio-telegraphy orradio-broadcasting, whether ornot combined, in the same
housing, with sound recording
or reproducingapparatus or aclockManufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-works price of the product,
— where the value of all the
non-originating materialsused does not exceed the
value of the originating
materials usedManufacture in which the value
of all the materials used does notexceed 25 % of the ex-worksprice of the product
8528 Reception apparatus for televi-
sion, whether or not incorporat-ingradio broadcast receivers or
sound or video recordingor
reproducingapparatus; videomonitors and video projectorsManufacture:
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-works price of the product,
— where the value of all the
non-originating materials
used does not exceed the
value of the originatingmaterials usedManufacture in which the value
of all the materials used does notexceed 25 % of the ex-works
price of the product
8529 Parts suitable for use solely or
principallywiththe apparatusof
headingNos 8525 to 8528:
— Suitable for use solely or
principally with video re-cordingor reproducingap-paratusManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product,
— Other Manufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-
works price of the product,
— where the value of all the
non-originating materialsused does not exceed thevalue of the originating
materials usedManufacture in which the value
of all the materials used does not
exceed 25 % of the ex-worksprice of the product
8535
and8536Electrical apparatus for switch-
ingor protectingelectrical cir-cuits, or for makingconnectionsto or in electrical circuitsManufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-works price of the product,
— where, within the above
limit, the materials classi-fied within headingNo
8538 are only used up to a
value of 10 % of the ex-works price of the productManufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product
8537 Boards, panels, consoles, desks,
cabinets and other bases,
equipped with two or more
apparatus of headingNo 8535or 8536, for electric control orthe distribution of electricity,
includingthose incorporating
instruments or apparatus ofChapter 90, and numerical con-trol apparatus, other than
switchingapparatus of heading
No 8517Manufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-
works price of the product,
— where, within the above
limit, the materials classi-fied within headingNo8538 are only used up to a
value of 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!
M181993R2454 — EN — 01.07.2000 — 003.001 — 415
(1) (2) (3) or (4)
ex8541 Diodes, transistors and similar
semi-conductor devices, exceptwafers not yet cut into chipsManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— the value of all the ma-
terials used does not ex-ceed 40 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 25 % of the ex-worksprice of the product
8542 Electronic integrated circuits
and microassembliesManufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-works price of the product,
— where, within the above
limit, the materials classi-fied within heading "
C6
No 8541 or 8542, 3
taken together, are only
used up to a value of 10 %of the ex-works price of the
productManufacture in which the value
of all the materials used does notexceed 25 % of the ex-worksprice of the product
8544 Insulated (includingenamelled
oranodised)wire,cable(includ-ingcoaxial cable) and otherinsulated electric conductors,
whether or not fitted with con-
nectors; optical fibre cables,made up of individuallysheathed fibres, whether or not
assembled with electric conduc-
tors or fitted with connectorsManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product
8545 Carbon electrodes, carbon
brushes, lamp carbons, batterycarbons and other articles of
graphiteorothercarbon,withor
without metal, of a kind usedfor electrical purposesManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-
works price of the product,
8546 Electrical insulators of any ma-
terialManufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product
8547 Insulatingfitting s for electrical
machines, appliances or equip-ment, beingfitting s wholly of
insulatingmaterials apart from
any minor components of metal(for example, threaded sockets)incorporated duringmoulding
solely for purposes of assembly,
other than insulators of headingNo 8546; electrical conduittubingand joints therefor, of
base metal lined with insulating
materialManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-
works price of the product
8548 Waste and scrap of primary
cells, primary batteries andelectric accumulators; spent pri-
mary cells, spent primary bat-
teries and spent electric ac-cumulators; electrical parts ofmachinery or apparatus, not
specified or included elsewhere
in this ChapterManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-
works price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 416
(1) (2) (3) or (4)
ex Chapter 86 Railway or tramway loco-
motives, rolling-stock and partsthereof; railway or tramwaytrack fixtures and fittings and
parts thereof; mechanical (in-
cludingelectro-mechanical)traffic signalling equipment ofall kinds ; except for:Manufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product
8608 Railway or tramway track fix-
tures and fittings; mechanical
(includingelectromechanical)signalling, safety or traffic con-trol equipment for railways,
tramways, roads, inland water-
ways, parkingfacilities, portinstallations or airfields; partsof the foregoingManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-
uct,
— the value of all the ma-
terials used does not ex-ceed 40 % of the ex-worksprice of the productManufacture in which the value
of all the materials used does not
exceed 30 % of the ex-worksprice of the product
ex Chapter 87 Vehicles other than railway or
tramwayrolling-stock, andparts
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 liftingor hand-lingequipment, of the type used
in factories, warehouses, dock
areas or airports for short dis-tance transport of goods; trac-tors of the type used on railway
station platforms; parts of the
foregoing vehiclesManufacture in which:
— all the materials used are
classified within a headingother than that of the prod-uct,
— the value of all the ma-
terials used does not ex-
ceed 40 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 30 % of the ex-works
price of the product
8710 Tanksandotherarmouredfight-
ingvehicles, motorised, whetheror not fitted with weapons, and
parts of such vehiclesManufacture in which:
— all the materials used are
classified within a headingother than that of the prod-uct,
— the value of all the ma-
terials used does note ex-
ceed 40 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 30 % of the ex-works
price of the product
8711 Motorcycles (including
mopeds) and cycles fitted withan auxiliary motor, with or
without side-cars; sidecars;
— With reciprocatinginternal
combustion piston engine
of a cylinder capacity:
"
C6——N o te x c e e d i n g
50 cm33Manufacture:
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-works price of the product,
— where the value of all the
non-originating materials
used does not exceed the
value of the originatingmaterials usedManufacture in which the value
of all the materials used does notexceed 20 % of the ex-works
price of the product
"
C6— — Exceeding50 cm3
3Manufacture:
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-
works price of the product,
— where the value of all the
non-originating materials
used does not exceed thevalue of the originatingmaterials usedManufacture in which the value
of all the materials used does not
exceed 25 % of the ex-works
price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 417
(1) (2) (3) or (4)
8711(con’t) — Other Manufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-works price of the product,
— where the value of all the
non-originating materialsused does not exceed the
value of the originating
materials usedManufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product
ex8712 Bicycles without ball bearings Manufacture from materials not
classified within headingNo8714Manufacture in which the value
of all the materials used does notexceed 30 % of the ex-works
price of the product
8715 Babycarriages and partsthereof Manufacture:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— the value of all the ma-
terials used does not ex-ceed 40 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product
8716 Trailers and semi-trailers; other
vehicles, not mechanically pro-pelled; parts thereofManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— the value of all the ma-
terials used does not ex-ceed 40 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product
ex Chapter 88 Aircraft, spacecraft, and parts
thereof; except for:Manufacture in which all the
materials used are classified
within a headingother than thatof the productManufacture in which the value
of all the materials used does not
exceed 40 % of the ex-worksprice of the product
ex8804 Rotochutes Manufacture from materials of
any headingincludingother
materials of headingNo 8804Manufacture in which the value
of all the materials used does not
exceed 40 % of the ex-works
price of the product
8805 Aircraft launchingg ear; deck-
arrestor or similar gear; groundflyingtrainers; parts of the
foregoing articlesManufacture in which all the
materials used are classifiedwithin a headingother than that
of the productManufacture in which the value
of all the materials used does notexceed 30 % of the ex-works
price of the product
Chapter 89 Ships, boats and floatingstruc-
turesManufacture in which all the
materials used are classified
within a headingother than that
of the product. However, hullsof headingNo 8906 may not beusedManufacture 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, cinema-
tographic, measuring, checking,
precision, medical or surgical
instrumentsandapparatus;partsand accessories thereof; exceptfor:Manufacture in which:
— all the materials used are
classified within a headingother than that of the prod-
uct,
— the value of all the ma-
terials used does not ex-
ceed 40 % of the ex-worksprice of the productManufacture in which the value
of all the materials used does not
exceed 30 % of the ex-works
price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 418
(1) (2) (3) or (4)
9001 Optical fibres and optical fibre
bundles; optical fibre cablesother than those of headingNo8544;sheetsandplatesofpolar-
isingmaterial; lenses (including
contact lenses), prisms, mirrorsand other optical elements, ofany material, unmounted, other
than such elements of glass not
optically workedManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product
9002 Lenses, prisms, mirrors and
other optical elements, of anymaterial, mounted, beingparts
of or fittings for instruments or
apparatus, other than such el-ements of glass not opticallyworkedManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-
works price of the product
9004 Spectacles, gogglesandthelike,
corrective, protective or otherManufacture in which the value
of all the materials used does
not exceed 40 % of the ex-works price of the product
ex9005 Binoculars, monoculars, other
optical telescopes, and mount-
ings therefor, except for astro-
nomical refractingtelescopes
"
C6and mountings therefor
3Manufacture in which:
— all the materials used are
classified within a headingother than that of the prod-
uct,
— the value of all the ma-
terials used does not ex-
ceed 40 % of the ex-worksprice of the product,
— the value of all the non-
originating materials useddoes not exceed the value
of 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
ex9006 Photographic (other than cin-
ematographic) cameras; photo-graphic flashlight apparatus and
flashbulbs other than electri-
cally ignited flashbulbsManufacture in which:
— all the materials used are
classified within a headingother than that of the prod-uct,
— the value of all the ma-
terials used does not ex-
ceed 40 % of the ex-works
price of the product,
— the value of all the non-
originating materials useddoes not exceed the valueof the originating materials
usedManufacture in which the value
of all the materials used does notexceed 30 % of the ex-works
price of the product
9007 Cinematographic cameras and
projectors, whether or notincor-poratingsound recordingorreproducingapparatusManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— the value of all the ma-
terials used does not ex-ceed 40 % of the ex-works
price of the product,
— the value of all the non-
originating materials used
does not exceed the valueof the originating materialsusedManufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 419
(1) (2) (3) or (4)
9011 Compound optical microscopes,
includingthose for photomicro-graphy, cinephotomicrographyor microprojectionManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— the value of all the ma-
terials used does not ex-ceed 40 % of the ex-works
price of the product,
— the value of all the non-
originating materials used
does not exceed the valueof the originating materialsusedManufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product
ex9014 Other navigational instruments
and appliancesManufacture in which the value
of all the materials used does
not exceed 40 % of the ex-works price of the product,
9015 Surveying(includingphoto-
grammetrical surveying), hy-
drographic, oceanographic, hy-
drological, meteorological orgeophysical instruments and ap-pliances, excludingcompasses;
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 withoutweightsManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product
9017 Drawing, marking-out or math-
ematical calculatinginstruments
(for example, draftingma-chines, pantographs, protrac-tors, drawingsets, slide rules,
disc calculators); instruments
for measuringleng th, for usein the hand (for example,measuringrods and tapes, mi-
crometers, callipers), not spec-
ified or included elsewhere inthis ChapterManufacture in which the value
of all the materials used does
not exceed 40 % of the ex-works price of the product
9018 Instruments andappliances used
in medical, surgical, dental or
veterinary sciences, including
scintigraphic apparatus, otherelectromedical apparatus andsight-testing instruments:
— Dentists’ chairs incorporat-
ingdental appliances or
dentists’spittoonsManufacture from materials of
any heading, including other
materials of headingNo 9018Manufacture in which the value
of all the materials used does not
exceed 40 % of the ex-worksprice of the product
— Other Manufacture in which:
— all the materials used are
classified within a headingother than that of the prod-
uct,
— the value of all the ma-
terials used does not ex-
ceed 40 % of the ex-worksprice of the productManufacture in which the value
of all the materials used does not
exceed 25 % of the ex-works
price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 420
(1) (2) (3) or (4)
9019 Mechanotherapy appliances;
massage apparatus; psychologi-cal aptitude-testingapparatus;ozone therapy, oxygen therapy,
aerosol therapy, artificial respir-
ation or other therapeutic res-piration apparatusManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— the value of all the ma-
terials used does not ex-ceed 40 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 25 % of the ex-worksprice of the product
9020 Other breathingappliances and
gas masks, excluding protectivemasks havingneither mech-anical parts nor replaceable
filtersManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-uct,
— the value of all the ma-
terials used does not ex-ceed 40 % of the ex-works
price of the productManufacture in which the value
of all the materials used does notexceed 25 % of the ex-worksprice of the product
9024 Machines and appliances for
testingthe hardness, streng th,compressibility, elasticity orother mechanical properties of
materials (for example, metals,
wood, textiles, paper, plastics)Manufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product
9025 Hydrometers and similar float-
inginstruments, thermometers,pyrometers, barometers, hygro-
meters and psychrometers, re-
cordingor not, and any com-bination of these instrumentsManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-
works price of the product
9026 Instruments and apparatus for
measuringor checkingthe flow,
level,pressureorother variables
of liquids orgases (for example,flow meters, level gauges, ma-nometers, heat meters), exclud-
inginstruments and apparatus
of headingNo 9014, 9015,
"
C69028 or 9032 3Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product
9027 Instruments and apparatus for
physical or chemical analysis
(for example, polarimeters, re-
fractometers, spectrometers, gasor smoke analysis apparatus);instruments and apparatus for
measuringor checkingviscos-
ity, porosity, expansion, surfacetension or the like; instrumentsand apparatus for measuringor
checkingquantities of heat,
sound or light (including expo-sure 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
calibratingmeters therefor:
— Parts and accessories Manufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 421
(1) (2) (3) or (4)
9028(con’t) — Other Manufacture
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-works price of the product,
— where the value of all the
non-originating materialsused does not exceed the
value of the originating
materials usedManufacture in which the value
of all the materials used does notexceed 30 % of the ex-worksprice of the product
9029 Revolution counters, production
counters, taximeters, mil-ometers, pedometers "
C6and
the like; speed 3indicators
and tachometers, other thanthose of"
C6headingNo 9014
or 9015; 3stroboscopesManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-
works price of the product
9030 Oscilloscopes, spectrum ana-
lysers and other instruments
and apparatus for measuringorcheckingelectrical quantities,excludingmeters of heading
No 9028; instruments and ap-
paratus for measuringor detect-ingalpha, beta, g amma, X-ray,cosmic or other ionisingradi-
ationsManufacture in which the value
of all the materials used does
not exceed 40 % of the ex-works price of the product
9031 Measuringor checkinginstru-
ments, appliances and ma-chines, not specified or in-cluded elsewhere in this
Chapter; profile projectorsManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product
9032 Automatic regulating or con-
trollinginstruments and appar-atusManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product
9033 Parts and accessories (not spec-
ified or included elsewhere in
this Chapter) for machines,appliances, instruments or ap-paratus 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:
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-works price of the product,
— where the value of all the
non-originating materials
used does not exceed the
value of the originatingmaterials usedManufacture in which the value
of all the materials used does notexceed 30 % of the ex-works
price of the product
9109 Clock movements, complete
and assembledManufacture:
— inwhichthevalue ofall the
materials used does notexceed 40 % of the ex-
works price of the product,
— where the value of all the
non-originating materials
used does not exceed thevalue of the originatingmaterials usedManufacture in which the value
of all the materials used does not
exceed 30 % of the ex-works
price of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 422
(1) (2) (3) or (4)
9110 Complete watch or clock move-
ments, unassembled or partlyassembled (movement sets); in-complete watch or clock move-
ments, assembled; rough watch
or clock movementsManufacture:
— inwhichthevalue ofall the
materials used does not
exceed 40 % of the ex-works price of the product,
— where, within the above
limit, the materials classi-fied within headingNo
9114 are only used up to a
value of 10 % of the ex-works price of the productManufacture in which the value
of all the materials used does notexceed"
C630 %3of the
ex-works price of the product
9111 Watch cases and parts thereof Manufacture in which:
— all the materials used are
classified within a headingother than that of the prod-
uct,
— the value of all the ma-
terials used does not ex-
ceed 40 % of the ex-worksprice 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 in which:
— all the materials used are
classified within a headingother than that of the prod-
uct,
— the value of all the ma-
terials used does not ex-
ceed 40 % of the ex-worksprice 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
notgold-orsilver-plated,orof metal clad with preciousmetalManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-works price of the product
— Other Manufacture in which the value
of all the materials used does
not exceed 50 % of the ex-works price of the product
Chapter 92 Musical instruments; parts and
accessories of such articlesManufacture in which the value
of all the materials used doesnot exceed 40 % of the ex-
works price of the product
Chapter 93 Arms and ammunition; parts
and accessories 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 andsimilar stuffed "
C6furnish-
ings;3lamps and lighting
fittings, not elsewhere specified
or included; illuminated signs,illuminated name-plates and thelike; prefabricated buildings;
except for:Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the productManufacture in which the value
of all the materials used does notexceed 40 % of the ex-worksprice of the product!
M181993R2454 — EN — 01.07.2000 — 003.001 — 423
(1) (2) (3) or (4)
ex9401
and
ex9403Base metal furniture, incor-
poratingunstuffed cotton clothof a weight of 300 g/m
2or lessManufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
or
Manufacture from cotton clothalready madeupinaformready
for use of headingNo 9401 or
9403, provided:
— its value does not exceed
25 % of the ex-works priceof the product,
— all the other materials used
are already originating andare classified in a heading
other than headingNo
9401 or 9403Manufacture in which the value
of all the materials used does notexceed 40 % of the ex-worksprice of the product
9405 Lamps and lighting f ittings
includingsearchlig hts and spot-lights and parts thereof, not
elsewhere specified or in-
cluded; illuminated signs, il-luminated name-plates and thelike, havingapermanentlyfixed
light source, and parts thereof
not elsewhere specified or in-cludedManufacture in which the value
of all the materials used doesnot exceed 50 % of the ex-
works price of the product
9406 Prefabricated buildings Manufacture in which the value
of all the materials used does
not exceed 50 % of the ex-
works price of the product
ex Chapter 95 Toys, games and sports requi-
sites; parts and accessoriesthereof; except for:Manufacture in which all the
materials used are classifiedwithin a headingother than thatof the product
9503 Other toys; reduced-size
(‘scale’) models and similar
recreational models, workingor not; puzzles of all kindsManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-
uct,
— the value of all the ma-
terials used does not ex-ceed 50 % of the ex-worksprice of the product
ex9506 Golf clubs and parts thereof Manufacture in which all the
materials used are classified
within a headingother than thatof the product. However,roughly shaped blocks for mak-
ingg olf club heads may be used
ex Chapter 96 Miscellaneous manufactured ar-
ticles; except for:Manufacture in which all the
materials used are classified
within a headingother than that
of the product
ex9601
and
ex9602Articles of animal, vegetable or
mineral carvingmaterialsManufacture from ‘worked’
carvingmaterials of the sameheading
ex9603 Brooms and brushes (except for
besoms and the like and brushes
made from marten or squirrelhair), hand-operated mechanicalfloor 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!
M181993R2454 — EN — 01.07.2000 — 003.001 — 424
(1) (2) (3) or (4)
9605 Travels sets for personal toilet,
sewingor shoe or clothes clean-ingEach item in the set mustsatisfy
the rule, whichwouldapplytoitif it were notincluded inthe set.However, non-originating ar-
ticles may be incorporated, pro-
vided their total value does notexceed 15 % of the ex-worksprice of the set
9606 Buttons, press-fasteners, snap-
fasteners andpress-studs,button
moulds and other parts of thesearticles; button blanksManufacture in which:
— all the materials used are
classified within a heading
other than that of the prod-
uct,
— the value of all the ma-
terials used does not ex-ceed 50 % of the ex-worksprice of the product
9608 Ball-point pens; felt-tipped and
other porous-tipped pens and
markers; fountain pens, stylo-graph pens and other pens;duplicatingstylos; propelling
or slidingpencils; pen-holders,
pencil-holders and similarholders; parts includingcapsand clips) of the foregoing
articles, other than those of
headingNo 9609Manufacture in which all the
materials used are classified
within a headingother than thatof the product. However, nibs ornib-points classified within the
same headingmay be used
9612 Typewriter or similar ribbons,
inked or otherwise prepared forgiving impressions, whether or
not on spools or in cartridges;
ink-pads, whether or not inked,with or without boxesManufacture in which:
— all the materials used are
classified within a headingother than that of the prod-uct,
— the value of all the ma-
terials used does not ex-
ceed 50 % of the ex-works
price of the product
ex9613 Lighters with piezo-igniter Manufacture in which the value
of all the materials of headingNo 9613 used does not exceed
30 % of the ex-works price of
the product
ex9614 Smokingpipes and pipe bowls Manufacture from roug hly
shaped blocks
Chapter 97 Works of art, collectors’ pieces
and antiquesManufacture in which all the
materials used are classifiedwithin a headingother than that
of the product
(
1)The exception concerning Zea indurata maize is applicable until 31.12.2002.
(2)For the special conditions relatingto specific processes see Introductory Notes 7.1 and 7.3.
(3)For the special conditions relatingto specific processes see Introductory Note 7.2.
(4)Note 3 to Chapter 32 says that these preparations are those of a kind used for colouringany material or used as ing redients in the
manufacture of colouringpreparations, provided they are not classified in another headingin Chapter 32.
(5)A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
(6)In the case of the products composed of materials classified within both headingNos 3901 to 3906, on the one hand, and withinheadingNos 3907 to 3911, on the other hand, this restriction only applies to that g roup of materials which predominates by weig ht inthe product.
(7)The followingfoils shall be considered as hig hly transparent: foils, the optical dimmingof which, measured accordingto ASTM-D1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
(8)For special conditions relatingto products made of a mixture of textile materials, see Introductory Note 5.
(9)The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-makingmachinery.
(10)See Introductory Note 6.
(11)Forknitted orcrochetedarticles,notelastic or rubberised,obtainedbysewingorassemblingpieces ofknittedorcrochetedfabrics(cutout or knitted directly to shape), see Introductory Note 6.
(12)SEMII — Semiconductor Equipment and Materials Institute Incorporated.
(13)This rule shall apply until 31.12.2005.!M181993R2454 — EN — 01.07.2000 — 003.001 — 425
ANNEX 16
WORKINGEXCLUDEDFROMGSPREGIONALCUMULATION
Workingsuch as:
— fittingof buttons and/or other types of fastening s,
— makingof button-holes,
— finishingoff the ends of trouser leg s and sleeves or the bottom hemmingof
skirts and dresses etc.,
— hemmingof handkerchiefs, table linen etc.,— fitting of trimmings and accessories such as pockets, labels, badges, etc.,— ironingand other preparations of g arments for sale ‘ready made’,
— or any combination of such working.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 426
ANNEX 17
CERTIFICATEOFORIGINFORMA
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 thecertificate 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. Eachcertificate shallmeasure210×297mm;atolerance ofuptoplus5mm
or minus 8 mm in the length may be allowed. The paper used shall be white
writingpaper, sized, not containingmechanical pulp and weig hingnot lessthan 25 g/m
2. It shall have a printed green guilloche-pattern background
makingany falsification by mechanical or chemical means apparent to the
eye.
If the certificates haveseveral copies, only the topcopy which isthe 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
from1stJanuary 1996;howevercertificatesmadeoutinaccordancewiththepreviousspecimen, dated 1992, maybe presented until 31stDecember 1997.!
M101993R2454 — EN — 01.07.2000 — 003.001 — 427
!M101993R2454 — EN — 01.07.2000 — 003.001 — 428
!M101993R2454 — EN — 01.07.2000 — 003.001 — 429
!M101993R2454 — EN — 01.07.2000 — 003.001 — 430
!M101993R2454 — EN — 01.07.2000 — 003.001 — 431
ANNEX 18
!M101993R2454 — EN — 01.07.2000 — 003.001 — 432
!M181993R2454 — EN — 01.07.2000 — 003.001 — 433
ANNEX 21
MOVEMENTCERTIFICATEEUR.1ANDRELEVANTAPPLICATIONS
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 theofficial languages of the Community. Certificates shall be made out in one
oftheselanguages andinaccordancewiththe provisionsofthe domesticlaw
of the exportingState or territory. If they are handwritten, they shall becompleted 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 bewhite, sized for writingnot containingmechanical pulp and weig hingnot
less than 25 g/m
2. It shall have a printed green guilloche pattern background
makingany falsification by mechanical or chemical means apparent to theeye.
3. The competent authorities of the exportingState or territory may reservethe
right to print the certificates themselves or may have them printed byapproved 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 aserial number, either printed or not, by which it can be identified.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 434
!B1993R2454 — EN — 01.07.2000 — 003.001 — 435
!B1993R2454 — EN — 01.07.2000 — 003.001 — 436
!B1993R2454 — EN — 01.07.2000 — 003.001 — 437
!B1993R2454 — EN — 01.07.2000 — 003.001 — 438
!M10
ANNEX 22
1993R2454 — EN — 01.07.2000 — 003.001 — 439
!M101993R2454 — EN — 01.07.2000 — 003.001 — 440
ANNEX 23
INTERPRETATIVENOTESONCUSTOMSVALUE
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.Thustheflowofdividendsorother paymentsfromthebuyertotheseller that do not relate to the imported goods are not part of the customsvalue.
Article 29 (1) (a), third
indentAnexampleofsuchrestriction wouldbethecasewhereaseller requiresa
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 extraneous
to the imported goods, such as where the imported goods are
semi-finished goods which have been provided by the seller oncondition that he will receive a specified quantity of the finishedgoods.
However, conditions or considerations relatingto the production or
marketingof the imported g oods shall not result in rejection of the
transaction value. For example, the fact that the buyer furnishes the seller
withengineering and plansundertakeninthe countryof importationshallnot result in rejection of the transaction value for the purposes of Article29 (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,thecircumstances surroundingthesaleshallbeexaminedand
the transaction value shall be accepted as the customs value providedthat the relationship did notinfluence the price. It isnot intended thatthere should be an examination of the circumstances in all cases
where the buyer and the seller are related. Such examination will
only be required wherethere are doubtsabout the acceptability of theprice. Where the customs authorities have no doubts about theacceptability of the price, it should be accepted without requesting
further information from the declarant. For example, the customs
authorities may have previously examined the relationship, or it mayalready have detailed information concerningthe buyer and theseller, 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
opportunity to supply such further detailed information as may benecessary to enable it to examine the circumstances surroundingthesale, in this context, the customs authorities should be prepared to
examine relevant aspects of the transaction, includingthe way in
which the buyer and seller organize their commercial relations andthe way in which the price in question was arrived at, in order todeterminewhether the relationship 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 toeach other as if they were not related, thiswould demonstrate that theprice 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 pricingpractices of the industry in question or with the waythe seller settles prices for sales to buyers whoare not related to him,!
B1993R2454 — EN — 01.07.2000 — 003.001 — 441
First column Second column
Reference to provisions of the
Customs CodeNotes
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 over a represen-tative period of time (e.g. on an annual basis) in sales of goods of thesameclassorkind,thiswoulddemonstratethatthepricehadnotbeen
influenced.
4. Paragraph 2 (b) provides an opportunity for the declarant to
demonstrate that the transaction value closely approximates to a
‘test’ value previously accepted by the customs authorities and istherefore acceptable under the provisions of Article 29. Where a testunder 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 inparagraph 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 factorsinclude the nature of the imported goods, the nature of the industry itself,theseasoninwhichthegoodsareimported,and,whether thedifference 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 afixedpercentage, ineach case. Forexample, asmall difference invalue ina 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 determiningwhether 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 applyingthese provisions, the customs authorities shall, where
possible, use a sale of identical or similar goods, as appropriate, atthe same commercial level and in substantially the same quantity asthe 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 followingthree 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. Havingfound a sale under any one of these three conditions
adjustments will then be made, as the case may be, for:
(a) quantity factors only;(b) commerical (SIC! commercial) level factors only; or(c) both commercial level and quantity factors.
"
C1 3
4. A condition for adjustment because of different commercial levels or
different quantities is that such adjustment, whether it leads to anincrease or a decrease in the value, be made only on the basis ofdemonstrated evidencethatclearlyestablishesthereasonablenessand
accuracy of the adjustment, e.g. valid price lists containing prices
referringto different levels or different quantities. As an example ofthis, if the imported goods being valued consist of a shipment of 10unitsandtheonlyidentical orsimilar importedgoods,asappropriate,
for which a transaction value exists involved a sale of 500 units, and
it is recognized that the seller grants quantity discounts, the requiredadjustment may be accomplished by resortingto the seller’s price listand usingthat 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 beingbona fide throug h salesat other quantities. In the absence of such an objective measure,however, the determination of a customs value under the provisions
of Article 30 (2) (a) and (b) is not appropriate.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 442
First column Second column
Reference to provisions of the
Customs CodeNotes
Article 30 (2) (d) 1. Asageneral rule,customsvalueisdeterminedundertheseprovisions
on the basis of information readily available in the Community. In
order todetermineacomputedvalue, however,itmaybenecessary toexamine the cost of producingthe g oods beingvalued and otherinformation which has to be obtained from outside the Community.
Furthermore, in most cases the producer of the goods will be outside
the jurisdiction of the authorities of the Member States. The use ofthe computed value method will generally be limited to those caseswherethebuyerandseller arerelated,andthe producerisprepared to
supply to the authorities of the country of importation the necessary
costings and to provide facilities for any subsequent verificationwhich 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 relatingto the productionof the goods being valued supplied byor 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 generallyaccepted accountingprinciples applied in the country where thegoods are produced.
3. The‘amountfor profitandgeneral expenses’referredtoinArticle 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
inconsistent withthoseusuallyreflected insalesofgoodsofthe sameclass or kind as the goods being valued which are made by producersinthe countryofexportation forexporttothe country of importation.
4. No cost or value of the elements referred to in this Article shall be
counted twice in determiningthe computed value.
5. It should be noted in this context that the ‘amount for profit and
general expenses’ has to be taken as awhole.It followsthat if, in any
particular case, the producer’s profit figure is low and his general
expensesarehigh,hisprofitandgeneralexpensestakentogether maynevertheless be consistent with that usually reflected in sales ofgoods of the same class or kind. Such a situation might occur, for
example, if a product were beinglaunched in the Community and the
producer accepted a nil or low profit to offset high general expensesassociated with the launch. Where the producer can demonstrate thatheistakingalowprofitonhissalesoftheimportedgoodsbecauseof
particular commercial circumstances, his actual profit figures should
be taken into account provided that he has valid commercial reasonstojustify them andhispricingpolicyreflects usualpricingpolicies inthe 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 wherethey sell goods to complement a range of goods being produced inthe country of importation and accept a low profit to maintain
competitivity (SIC! competitiveness). Where the producer’s own
figures for profit and general expenses are not consistent with thoseusually reflected in sales of goods of the same class or kind as thegoods 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 informationother 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 thecircumstances involved. In determiningthe usual profits and g eneral
expensesunder the provisionsofArticle 30(2)(d),salesforexportto
the country of importation of the narrowest group or range of goods,which includes the goods being valued, for which the necessaryinformation 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 previouslydetermined customs values.
2. The methods ofvaluation tobe employedunderArticle 31 (1)should
be those laid down in Articles 29 and 30 (2), but a reasonable!
B1993R2454 — EN — 01.07.2000 — 003.001 — 443
First column Second column
Reference to provisions of the
Customs CodeNotes
flexibility 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 beingvalued 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 determinedunder the provisionsof 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 goodsbeingvalued could be the basis for customs valuation; customsvalues 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’requirement 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
apportioned to the imported goods. The apportionment of theseelements should be made in reasonable manner appropriate to thecircumstances and in accordance with generally accepted accounting
principles.
2. Concerningthe 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 orbyapersonrelated tohim,itsvaluewouldbethe costofproducingit.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 toreflect 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 possibilitiesexist. 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 beapportioned over the number of units produced up to the time of thefirstshipment. Asafurther example,hemayrequest that thevalue be
apportioned over the entire anticipated production where contracts or
firm commitments exist for that production. The method ofapportionment used will depend upon the documentation providedby 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 shipment of 1 000 units, the producer has already produced4 000 units. The buyer may request the customs authorities toapportion 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 ordertominimize theburdenforboththe declarant andcustomsauthoritiesin determiningthe 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 purchaseor the lease. No addition shall be made for those elementsavailable in the public domain, other than the cost of obtaining
copies of them.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 444
First column Second column
Reference to provisions of the
Customs CodeNotes
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 accountingmethods.
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 showaccurately the costs attributable to a given product. In such cases, adirect adjustment may appropriately be made under the provisions of
Article 32.
5. Inanothercase,afirmmaycarrythecostofthedesigncentre outside
the country of importation as a general overhead expense without
allocation to specific products. In this instance, an appropriateadjustment could be made under the provisions of Article 32 withrespect to the imported goods by apportioning total design centre
costs over total production benefitingfrom the desig n centre and
addingsuch apportioned cost on a unit basis to imports.
6. Variations in the above circumstances will, of course, require
different factors to be considered in determiningthe proper methodof allocation.
7. In cases where the production of the element in question involves a
number of countries and over a period of time, the adjustment shouldbe 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, amongother thing s, payments in respect to patents, trademarksand copyrights.
Article 32 (2) Where objective and quantifiable data do not exist with regard to the
additions required to be made under the provisions of Article 32, the
transactionvaluecannotbedeterminedundertheprovisionsofArticle 29.As an illustration of this, a royalty is paid on the basis of the price in asale in the importingcountry of a litre of a particular product that was
importedbythekilogramandmadeupintoasolutionafterimportation.If
the royalty is based partially on the imported goods and partially on otherfactors which have nothingto do with the imported g oods (such as whenthe imported goods are mixed with domestic ingredients and are no
longerseparatelyidentifiable,orwhentheroyaltycannotbedistinguished
from special financial arrangements between the buyer and the seller), itwould 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.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 445
!C1
First column Second column
Reference to provisions of
the Customs Code Imple-
mentingProvisionsNotes
Article 143 (1) (e) One person shall be deemed to control another when the former is legally or
operationally in a position to exercise restraint or direction over the latter.
Article 150 (1)
Article 151 (1)The expression ‘and/or’ allows the flexibility to use the sales and make the necessary
adjustments in any one of the three conditions described in paragraph 1 of theinterpretative note to Articles 30 (2) (a) and (b)
Article 152 (1) (a) (i) 1. Thewords‘profit andgeneral expenses’shouldbetaken asawhole.The figurefor
the purposes of this deduction should be determined on the basis of informationsuppliedbythedeclarantunlesshisfiguresareinconsistentwiththoseobtainingin
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 forprofit and general expenses may be based upon relevant information other thanthat supplied by the declarant.
2. In determiningeither the commissions or the usual profits and g eneral expenses
under this provision, the question whether certain goods are of the same class or
kindasothergoodsmustbedeterminedonacase-by-casebasisbyreference tothe
circumstances involved.Salesinthecountryof importationofthenarrowestgroupor range of imported goods of the same class or kind, which includes the goodsbeingvalued, 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 wellas goods imported from other countries.
Article 152 (2) 1. Where this method of valuation is used, deductions made for the value added by
further processingshall be based on objective and quantifiable data relatingto the
cost of such work. Accepted industry formulas, recipes, methods of construction,
and other industry practices would form the basis of the calculations.
2. Thismethodofvaluation wouldnormallynotbeapplicablewhen,asaresultofthe
further processing, the imported goods lose their identity. However, there can beinstances where, although the identity of the imported goods is lost, the valueadded by the processingcan be determined accurately without unreasonable
difficulty.
On the other hand, there can also be instances where the imported goods maintain
their identity but form such a minor element in the goods sold in the country of
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.!
B
!C1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 446
First column Second column
Reference to provisions of
the Customs Code Imple-
mentingProvisionsNotes
Article 152 (3) 1. As an example of this, goods are sold from a price list which grants favourable
unit prices for purchases made in larger quantities.
Sale quantity Unit price Number of salesTotal quan-
tity sold at
each price
1 to 10 units 100 10 sales of 5 units
Five sales of 3 units65
11 to 25 units 95 Five sales of 11 units 55
Over 25 units 90 One sale of 30 units
One sale of 50 units80
The greatest number of units sold at a price is 80; therefore, the unit price in the
greatest aggregate quantity is 90.
2. As another example of this, two sales occur. In the first sale 500 units are sold at a
price of 95 currency units each. In the second sale 400 units are sold at a price of
90 currency units each. In this example, the greatest number of units sold at aparticular price is 500; therefore, the unit price in the greatest aggregate quantityis 95.
3. Athird examplewouldbe the followingsituation wherevariousquantities are sold
at various prices
(a) Sales
Sale quantity Unit price
40 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.!B1993R2454 — EN — 01.07.2000 — 003.001 — 447
ANNEX 24
APPLICATIONOFGENERALLYACCEPTEDACCOUNTINGPRIN-
CIPLESFORTHEDETERMINATIONOFCUSTOMSVALUE
1. ‘Generallyaccepted accountingprinciples’refers to the recog nized 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 theassets and liabilities and changes in them should be measured, whatinformation 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 aswell 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 amanner consistent with generally accepted accounting principles in thecountry 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 utilizinginformation prepared in a manner consistent with generally acceptedaccountingprinciples 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 utilizinginformationprepared in a manner consistent with generally accepted accountingprinciples 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 importation would be carried out utilizinginformation in a manner consistent with the generally accepted accountingprinciples of that country.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 448
ANNEX 25
AIRTRANSPORTCOSTSTOBEINCLUDEDINTHECUSTOMSVALUE
Introduction
1. The followingtable shows:
(a) third countries listed by continent (column 1);
(b) airports of departure in third countries (column 2);
(c) airports of arrival in the Community with the percentages which
represent the part of the air transport costs to be included in the customs
value (column 3 and followingcolumns).
2. When the goods are shipped to or from airports not included in the following
table, other than the airports referred to in paragraph 3, the percentage given
for the airport nearest to that of departure or arrival shall be taken.
3. As regards the French overseas departments of Guadeloupe, Guyana,
Martinique and Reunion, of which territories the airports are not includedin the table, the followingrules 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, theair transport costs which would have been incurred for carryingthe
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
transhipped or unloaded in an airport in the European part of theCommunity, the air transport costs to be included in the customs valueare those which result from the application of the percentages given in
the followingtable to the costs which would have been incurred for
carryingthe g oods from the airport of departure to the airport oftranshipment or unloading.
The transhipment or unloadingshall be certified by an appropriate
endorsement by the customs authorities on the air waybill or other airtransport document, with the official stamp of the office concerned; failing
this certification the provisions of the last subparagraph of Article 163 (6) of
this Regulation shall apply.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 449
Percentagesofairtransportcoststobeincludedinthecustomsvalue
LIST I (Germany)
Third countriesAirport of depar-
tureAirport of arrivalBerlin
Bremen
DresdenDusseldorf =Cologne
Frankfurt
Hamburg
HanoverLeipzigMunichNuremberg
Rostock /C0Barth
Stuttgart
1 2 3456789 1 0 1 1 1 2 1 3 1 4
I. EUROPE
Albania all airports 50 45 56 47 53 43 47 53 67 57 57 77
Armenia see Asia — — ——————————
Belarus all airports 92 74 92 66 68 78 78 92 87 71 91 64
Bosnia-Herze-
govinaall airports 47 44 57 50 57 43 47 59 68 66 42 64
Bulgaria all airports 55 46 62 47 52 47 49 57 66 60 48 56
Croatia all airports 12 10 16 11 13 10 11 14 23 17 10 15
Cyprus see Asia
Czech Repub-
licOstrava 61 44 79 47 61 42 49 61 41 55 43 36
Prague 28 14 71 24 36 16 22 40 44 29 17 26
Estonia all airports 39 32 33 26 26 34 31 32 25 27 39 25
Faroe Islands all airports 24 28 23 28 25 25 26 24 21 23 25 23
Georgia see Asia — — ——————————
Gibraltar 000000000000
Hungary all airports 22 16 28 16 19 17 18 24 27 24 16 21
Iceland all airports 44 47 44 48 45 47 45 44 40 42 46 43
Latvia all airports 92 82 93 72 73 82 82 92 82 76 76 70
Lithuania all airports 92 74 92 66 68 78 78 92 76 71 91 61
Former Yugo-
slav Republicof Macedoniaall airports 52 44 58 45 51 44 47 54 65 58 45 55
Malta all airports 87889788 1 0 971 0
Moldova all airports 95 84 95 54 58 86 87 94 68 66 91 60
Montenegro all airports 46 39 53 40 45 39 41 49 61 53 40 50
Norway Ålesund, Bodø,
Trondheim, Alta,
Kirkenes76 74 72 65 63 79 74 72 58 62 80 60!
B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.07.2000 — 003.001 — 450
LIST I (Germany) (con’t)
1 2 3456789 1 0 1 1 1 2 1 3 1 4
I. EUROPE
(con’t)
Bergen 39 38 35 64 63 42 38 35 27 29 43 56
Kristiansand 18 17 13 13 13 20 17 13 11 12 20 11
Oslo 53 51 50 39 38 58 50 33 37 37 59 34
Stavanger 30 29 26 58 57 33 28 28 19 21 34 50
Poland Bydgoszcz, Cra-
cow, GdanskRzeszów, Wro-claw89 70 79 61 63 74 75 79 85 67 73 59
Poznan 65 42 57 33 35 47 48 45 73 39 42 31
Szczecin (Stettin) 000000000000
Warsaw 83 62 81 52 54 66 67 69 80 58 67 50
Romania all airports 53 42 60 41 46 43 45 54 58 54 46 49
Russia Gorkiy Kuib-
ishev, Perm, Ros-tov, Volgograd96 87 96 81 83 89 89 85 95 85 85 80
St-Petersburg93 85 93 74 71 91 83 92 68 71 92 66
Moscow, Orel,
Voronej95 83 95 77 79 86 86 95 84 81 94 76
Irkutsk, Kirensk,
Krasnoyarsk, No-
vossibirsk, Kha-
barovsk, Vladi-vostok98 93 98 90 91 94 94 98 95 92 96 90
Omsk, Sverd-
lovsk98 90 98 86 87 92 92 96 92 89 96 85
Serbia all airports 40 32 47 33 38 33 35 43 42 45 34 41
Slovakia Bratislava 000000000000
Kosice, Presov 75 57 88 33 35 54 61 75 45 43 60 36
S l o v e n i a a l l a i r p o r t s 65867568 1 4 1 0 59
Switzerland Basel 000000000000
B e r n 1 81 72 42 43 21 31 82 44 63 11 25 4
Geneva 8 8 10 10 13 7 8 10 3 2 7 3
Zurich 54558345 2 4 1 5 32 3
Turkey (Euro-
pean Part)all airports 10 9 10 10 11 9 10 10 12 11 9 11
Turkey (Asian
Part)Adana, Afyon,
Antalya, Elâzig,
Gaziantep, Isken-
derun, Kasta-monu, Konya,Malatya, Samsun,
Trabzon26 25 26 26 28 25 26 26 31 30 25 29!
M61993R2454 — EN — 01.07.2000 — 003.001 — 451
LIST I (Germany) (con’t)
1 2 3456789 1 0 1 1 1 2 1 3 1 4
I. EUROPE
(con’t)
Agri, Diyarbakir,
Ezurum, Kars,Van39 37 39 39 41 37 39 39 46 43 37 43
Akhisar, Ankara,
Balikezir, Band-irma, Bursa, Kü-tahya, Zonguldak22 22 22 22 24 21 22 22 28 26 21 25
Izmir 21 20 21 21 23 20 21 21 27 25 20 24
Ukraine all airports 93 79 93 77 83 82 83 84 71 84 84 80
II. AFRICA
Algeria Algiers 22 20 23 23 25 24 21 23 28 22 19 30
Annaba, Con-
stantine26 27 31 31 33 27 28 31 33 31 27 36
El Golea 41 39 43 43 46 37 41 43 50 48 39 51
Angola all airports 76 75 77 77 78 74 76 77 81 79 74 83
Benin all airports 61 62 66 66 67 61 63 66 68 66 61 69
Botswana all airports 76 74 75 75 76 74 75 75 79 78 74 77
Burkina Faso all airports 45 46 48 48 50 45 47 48 50 49 45 51
Burundi all airports 64 61 63 63 64 62 62 63 68 66 62 65
Cameroon all airports 77 80 83 83 85 76 77 83 85 83 76 88
Republic of
Cape Verdeall airports 27 28 28 30 30 28 28 28 33 30 27 31
Central Afri-
can Republicall airports 69 68 72 71 72 68 69 72 76 74 68 74
Chad all airports 63 61 66 64 66 61 63 66 70 68 59 68
Comoros all airports 74 71 72 72 74 71 72 72 77 75 71 75
Congo all airports 73 71 73 74 76 72 73 73 79 77 72 77
Djibouti all airports 59 56 57 58 59 56 57 57 63 61 55 60
Egypt all airports 25 23 24 24 25 23 24 24 28 26 23 26
Equatorial
Guineaall airports 80 83 84 85 87 81 83 84 87 84 80 86
Ethiopia all airports 55 52 54 54 55 52 53 54 59 57 50 56
Gabon all airports 77 80 80 83 85 77 77 80 85 83 75 88
Gambia all airports 27 28 28 30 30 28 28 28 33 30 27 31
Ghana all airports 61 62 66 66 67 61 63 66 68 66 61 69
Guinea all airports 35 36 36 37 38 35 36 36 41 40 35 41
Guinea-Bis-
sauall airports 35 36 36 37 38 35 36 36 41 40 35 41
Ivory Coast all airports 61 62 66 66 67 61 63 66 68 66 61 69!
M6
!B1993R2454 — EN — 01.07.2000 — 003.001 — 452
LIST I (Germany) (con’t)
1 2 3456789 1 0 1 1 1 2 1 3 1 4
II. AFRICA
(con’t)
Kenya all airports 66 63 64 64 66 63 64 64 69 67 61 67
Lesotho all airports 76 74 75 75 76 74 75 75 79 78 73 77
Liberia all airports 62 62 66 66 67 61 63 66 68 66 61 69
Libya Benghazi 31 30 32 33 35 30 31 32 39 36 29 37
Sebha 41 40 42 43 45 39 41 42 50 47 38 47
Tripoli 24 23 24 25 27 23 24 24 31 28 22 29
Madagascar all airports 74 71 72 72 74 71 72 72 77 75 70 75
Malawi all airports 69 66 68 68 69 66 67 68 72 70 66 70
Mali all airports 45 46 48 48 50 45 47 48 50 49 45 51
Mauritania all airports 27 28 28 30 30 28 28 28 33 30 27 31
Mauritius all airports 74 71 72 72 74 71 72 72 77 75 70 75
Morocco Casablanca 12 13 14 14 15 12 13 14 37 14 12 15
Fez, Rabat 13 13 13 15 16 13 13 13 15 14 12 16
Ifni 27 28 28 31 32 28 28 28 31 30 27 32
Tangiers, Tetuan 000000000000
Mozambique all airports 74 72 72 73 74 72 72 72 77 75 73 73
Namibia all airports 76 74 75 75 76 74 75 75 79 78 74 77
Niger all airports 45 46 48 48 50 45 47 48 50 49 45 51
Nigeria all airports 61 62 66 66 67 61 63 66 68 66 61 69
Rwanda all airports 64 61 64 63 64 62 62 64 68 66 62 65
São Tome and
Principeall airports 80 83 84 85 87 81 83 84 87 84 80 86
Senegal all airports 27 28 28 30 30 28 28 28 33 30 27 31
Seychelles all airports 74 71 74 72 74 71 72 74 77 75 70 75
Sierra Leone all airports 35 36 36 37 38 35 36 36 41 40 35 41
Somalia all airports 66 63 64 64 66 63 64 64 69 67 61 67
Republic of
South Africaall airports 76 74 75 75 76 74 75 75 79 78 74 77
St Helena all airports 80 83 84 85 87 81 83 84 87 84 80 86
Sudan all airports 51 48 50 49 51 48 49 50 55 53 48 52
Swaziland all airports 76 74 75 75 76 74 75 75 79 78 74 77
Tanzania all airports 69 66 69 68 69 66 67 69 72 70 66 70
Togo all airports 61 62 66 66 67 61 63 66 68 66 61 69
Tunisia Djerba 35 35 40 40 42 34 37 40 46 42 33 46
Tunis 23 24 27 27 29 23 24 27 32 29 22 32!B1993R2454 — EN — 01.07.2000 — 003.001 — 453
LIST I (Germany) (con’t)
1 2 3456789 1 0 1 1 1 2 1 3 1 4
II. AFRICA
(con’t)
Uganda all airports 64 61 64 63 64 62 62 64 68 66 62 65
Zaire all airports 73 71 73 74 76 72 73 73 79 77 71 77
Zambia all airports 73 71 72 72 73 71 72 72 76 75 70 74
Zimbabwe all airports 73 71 72 72 73 71 72 72 76 75 70 74
III. AMERICA
1.North
America
Canada Edmonton, Van-
couver, Winnipeg73 79 72 78 78 77 78 74 74 76 74 76
Gander, Moncton 55 59 54 60 58 58 57 55 55 56 55 57
Halifax, Mon-
treal, Ottawa,Quebec, Toronto64 69 63 68 66 67 67 62 62 64 62 65
United States
of AmericaAkron, Albany,
Atlanta, Baltim-ore, Boston, Buf-
falo, Charleston,
Chicago, Cincin-nati, Columbus,Detroit, Indiana-
polis, Jackson-
ville, KansasCity, New Or-leans, Lexington,
Louisville,
Memphis, Mil-waukee, Minnea-polis, Nashville,
New York, Phil-
adelphia, Pitts-burg, St-Louis,Washington65 69 65 68 66 68 68 65 64 65 65 65
Albuquerque,
Austin, Billings,Dallas, Denver,
Houston, Las
Vegas, Los An-geles, Oklahoma,Phoenix, Port-
land, Salt Lake
City, San Fran-cisco, Seattle72 76 72 76 75 75 75 72 72 73 72 74
Anchorage, Fair-
banks, Juneau84 86 82 83 83 87 86 84 80 82 86 81
Honolulu 84 88 86 87 87 87 87 86 85 86 84 86
Miami 75 77 74 79 77 77 77 75 75 76 73 77
Puerto Rico 72 75 73 76 75 74 74 73 72 73 74 74
2.Central
America
Bahamas all airports 69 71 69 73 71 71 71 70 69 70 68 71
Belize all airports 73 76 73 77 76 75 76 74 73 74 73 75!
B1993R2454 — EN — 01.07.2000 — 003.001 — 454
LIST I (Germany) (con’t)
1 2 3456789 1 0 1 1 1 2 1 3 1 4
III. AMERICA
(con’t)
Bermuda all airports 69 71 69 73 71 71 71 70 69 70 68 71
Costa Rica all airports 73 76 73 77 76 75 76 74 73 74 72 75
Cuba all airports 73 76 73 77 76 75 76 74 73 74 72 75
Curaçao all airports 72 76 72 77 77 75 76 73 74 74 77 75
Dominican
Republicall airports 69 71 69 73 71 71 71 70 69 70 68 71
El Salvador all airports 73 76 73 77 76 75 76 74 73 74 72 75
Guatemala all airports 73 76 73 77 76 75 76 74 73 74 72 75
Haiti all airports 69 71 69 73 71 71 71 70 69 70 68 71
Honduras all airports 73 76 73 77 76 75 76 74 73 74 72 75
Jamaica all airports 73 76 73 77 76 75 76 74 73 74 72 75
Mexico all airports 77 79 77 78 77 78 78 78 75 76 77 77
Nicaragua all airports 73 76 73 77 76 75 76 74 73 74 72 75
Panama all airports 73 76 73 76 75 76 74 73 74 74 72 75
Virgin Islands see West Indies
West Indies all airports 72 76 72 77 77 75 76 73 74 74 77 75
3.South
America
Argentina all airports 71 72 71 74 75 72 72 72 75 74 71 75
Aruba all airports 72 76 72 77 77 75 76 73 74 74 77 75
Bolivia all airports 71 72 71 74 75 72 72 72 75 74 71 75
Brazil all airports 72 76 72 77 77 75 76 73 74 74 77 75
Chile all airports 71 72 71 74 75 72 72 72 75 74 71 75
Colombia all airports 72 76 72 77 77 75 76 73 74 74 77 75
Ecuador all airports 72 76 72 77 77 75 76 73 74 74 77 75
Guyana all airports 72 76 72 77 77 75 76 73 74 74 77 75
Paraguay all airports 71 72 71 74 75 72 72 72 75 74 71 75
Peru all airports 72 76 72 77 77 75 76 73 74 74 77 75
Surinamee all airports 72 76 72 77 77 75 76 73 74 74 77 75
Trinidad and
Tobagoall airports 72 76 72 77 77 75 76 73 74 74 77 75
Uruguay all airports 71 72 71 74 75 72 72 72 75 74 71 77
Venezuela all airports 72 76 72 77 77 75 76 73 74 74 77 75
IV. ASIA
Afghanistan all airports 48 46 48 46 48 46 46 48 50 48 47 48!B
!M81993R2454 — EN — 01.07.2000 — 003.001 — 455
LIST I (Germany) (con’t)
1 2 3456789 1 0 1 1 1 2 1 3 1 4
IV. ASIA
(con’t)
Armenia all airports 32 29 32 29 30 30 30 30 32 32 32 30
Azerbaijan all airports 32 29 32 29 30 30 30 30 32 32 32 30
Bahrain all airports 43 40 43 42 43 41 41 43 46 45 42 45
Bangladesh all airports 48 46 48 46 48 46 46 48 50 48 47 48
Bhutan see Nepal
Brunei see Malaysia
Burma see Myanmar
China all airports 67 66 67 66 67 66 66 67 69 68 66 68
Cyprus all airports 989888898888
Georgia all airports 32 29 32 29 30 30 30 30 32 32 32 30
Hongkong all airports 80 78 80 79 80 78 79 80 83 81 79 81
India all airports 48 46 48 46 48 46 46 48 50 48 47 48
Indonesia all airports 80 78 80 79 80 78 79 80 83 81 79 81
Iran all airports 32 29 32 29 30 30 30 30 32 32 32 30
Iraq all airports 32 29 32 29 30 30 30 30 32 32 32 30
Israel all airports 26 25 26 25 26 24 24 26 29 27 24 27
Japan all airports 84 83 84 84 84 83 83 84 86 85 83 85
Jordan all airports 27 25 27 26 27 25 25 27 30 28 25 28
Kampuchea all airports 64 62 64 63 64 62 63 64 66 66 63 65
Kazakhstan all airports 86 82 86 79 80 83 83 86 86 81 84 79
Korea (North) all airports 80 78 80 79 80 78 78 80 83 81 79 81
Korea (South) all airports 80 78 80 79 80 78 79 80 83 81 79 81
Kuwait all airports 32 29 32 29 30 30 30 30 32 32 32 30
Kyrgyzstan all airports 86 82 86 79 80 83 83 86 86 81 84 79
Laos all airports 64 62 64 63 64 62 63 64 66 66 63 65
Lebanon all airports 24 22 24 23 24 22 23 24 27 26 22 25
Macao all airports 80 78 80 79 80 78 79 80 83 81 79 81
Malaysia all airports 80 78 80 79 80 78 79 80 83 81 79 81
Maldives all airports 66 63 66 64 66 63 64 66 68 67 63 67
Mongolia all airports 99 93 99 90 91 94 94 99 98 92 98 90
Muscat and
Omanall airports 44 40 44 42 43 41 41 43 46 45 43 45
Myanmar all airports 64 62 64 63 64 62 63 64 66 66 63 65
Nepal all airports 48 46 48 46 48 46 46 48 50 48 47 48!M81993R2454 — EN — 01.07.2000 — 003.001 — 456
LIST I (Germany) (con’t)
1 2 3456789 1 0 1 1 1 2 1 3 1 4
IV. ASIA
(con’t)
Oman see Muscat and
Oman
Pakistan all airports 48 46 48 46 48 46 46 48 50 48 47 48
Philippines all airports 80 78 80 79 80 78 79 80 83 81 79 81
Qatar all airports 43 40 43 42 43 41 41 43 46 45 42 45
Saudi Arabia all airports 43 40 43 42 43 41 41 43 46 45 42 45
Singapore all airports 80 78 80 79 80 78 79 80 83 81 79 81
Sri Lanka all airports 66 63 66 64 66 63 64 66 68 67 63 67
Syria all airports 27 25 27 26 27 25 25 27 30 28 25 28
Tajikistan all airports 86 82 86 79 80 83 83 86 86 81 84 79
Taiwan all airports 80 78 80 79 80 78 79 80 83 81 79 81
Thailand all airports 64 62 64 63 64 62 63 64 66 66 63 65
Turkmenistan all airports 86 82 86 79 80 83 83 86 86 81 84 79
United Arab
Emiratesall airports 43 40 43 42 43 41 41 43 46 45 42 45
Uzbekistan all airports 86 82 86 79 80 83 83 86 86 81 84 79
Vietnam all airports 64 62 64 63 64 62 63 64 66 66 63 65
Yemen, Arab
Republicall airports 43 40 43 42 43 41 41 43 46 45 42 45
V. AUSTRA-
LIA and
OCEANIAall airports 79 78 79 78 79 78 78 79 81 80 78 80!M81993R2454 — EN — 01.07.2000 — 003.001 — 457
LIST II (Benelux)
Third countries Airport of departureAirport of arrivalBrussels
AmsterdamLuxembourg
12 3 4 5
I. EUROPE
Albania all airports 42 40 48
Armenia see Asia — — —Belarus all airports 55 58 57
Bosnia-Herzegovina all airports 31 30 35
Bulgaria all airports 48 46 53
Croatia all airports 11 10 13
Cyprus see Asia
Czech Republic Ostrava 42 39 48
Prague 21 19 25
Estonia all airports 25 28 25
Faroe Islands all airports 29 31 26
Georgia see Asia — — —
Gibraltar 0 0 0
Hungary all airports 48 47 53
Iceland all airports 50 53 47
Latvia all airports 52 53 56
Lithuania all airports 41 45 41
Former Yugoslav Republic of
Macedoniaall airports 44 43 40
Malta all airports 8 7 9
Moldova all airports 49 49 52
Montenegro all airports 40 38 45
Norway Ålesund, Bodø, Trondheim, Alta,
Kirkenes85 93 84
Bergen 75 88 65
Kristiansand 66 81 53
Oslo 85 93 79!
B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.07.2000 — 003.001 — 458
LIST II (Benelux) (con’t)
12 3 4 5
I. EUROPE (con’t)
Stavanger 89 75 84
Poland Bydgoszcz, Cracow, Gdansk Rzeszów,
Wroclaw48 50 51
Poznan 17 18 20
Szczecin (Stettin) 0 0 0
Warsaw 37 39 39
Romania all airports 45 45 50
Russia Gorky, Kuibishev, Perm, Rostov, Vol-
gograd74 75 75
St Petersburg38 41 38
Moscow, Orel, Voronej 71 73 72
Irkutsk, Kirensk, Krasnoyarsk, No-
vossibirsk, Khabarovsk, Vladivostok87 88 88
Omsk, Sverdlovsk 82 84 83
Serbia all airports 30 20 34
Slovakia Bratislava 0 0 0
Kosice, Presov 25 26 28
Slovenia all airports 9 8 11
Switzerland Basel 0 0 0
Bern 20 17 22
Geneva 2 2 3
Zurich 4 3 5
Turkey (European Part) all airports 9 9 9
Turkey (Asian Part) Adana, Afyon, Antalya, Elâzig, Ga-
ziantep, Iskenderun, Kastamonu,Kenya, Malatya, Samsun, Trabzon25 25 26
Agri, Diyarbakir, Ezurum, Kars, Van 37 37 39
Akhisar, Ankara, Balikesir, Bandirma,
Bursa, Kütahya, Zonguldak22 21 23
Izmir 21 20 22
Ukraine all airports 65 67 66
II. AFRICA
Algeria Algiers 25 22 27
Annaba, Constantine 32 30 36
El Golea 41 38 43
Angola all airports 80 79 82
Benin all airports 66 65 67!
M6
!B1993R2454 — EN — 01.07.2000 — 003.001 — 459
LIST II (Benelux) (con’t)
12 3 4 5
II. AFRICA (con’t)
Botswana all airports 74 74 75
Burkina Faso all airports 47 46 48
Burundi all airports 61 61 62
Cameroon all airports 83 81 86
Republic of Cape Verde all airports 31 30 31
Central African Republic all airports 75 73 77
Chad all airports 70 67 72
Comoros all airports 71 71 72
Congo all airports 78 76 80
Djibouti all airports 56 55 57
Egypt all airports 23 22 24
Equatorial Guinea all airports 88 86 88
Ethiopia all airports 52 51 53
Gabon all airports 83 81 86
Gambia all airports 31 30 31
Ghana all airports 66 65 67
Guinea all airports 40 39 40
Guinea Bissau all airports 40 39 40
Ivory Coast all airports 66 65 67
Kenya all airports 63 62 64
Lesotho all airports 74 74 75
Liberia all airports 40 39 40
Libya Benghazi 32 30 34
Sebha 41 40 44
Tripoli 24 23 27
Madagascar all airports 71 71 72
Malawi all airports 66 66 67
Mali all airports 47 46 48
Mauritania all airports 31 30 31
Mauritius all airports 71 71 72
Morocco Casablanca 17 14 17
Fez, Rabat 16 15 16
Ifni 32 31 32
Tangiers, Tetuan 0 0 0
Mozambique all airports 72 71 73!B1993R2454 — EN — 01.07.2000 — 003.001 — 460
LIST II (Benelux) (con’t)
12 3 4 5
II. AFRICA (con’t)
Namibia all airports 74 74 73
Niger all airports 47 46 48
Nigeria all airports 66 65 67
Rwanda all airports 61 61 62
São Tomé and Principe all airports 88 86 88
Senegal all airports 31 30 31
Seychelles all airports 71 71 72
Sierra Leone all airports 40 39 40
Somalia all airports 63 62 64
Republic of South Africa all airports 74 74 75
St Helena all airports 88 86 88
Sudan all airports 48 47 49
Swaziland all airports 74 74 75
Tanzania all airports 66 66 67
Togo all airports 66 65 67
Tunisia Djerba 32 30 34
Tunis 18 16 19
Uganda all airports 61 61 62
Zaire all airports 78 76 80
Zambia all airports 71 70 72
Zimbabwe all airports 71 70 72
III. AMERICA
1.North America
Canada Edmonton, Vancouver, Winnipeg81 81 78
Gander, Moncton 62 62 60
Halifax, Montreal, Ottawa, Quebec,
Toronto70 70 68
Greenland all airports 68 68 65
United States of America Akron, Albany, Atlanta, Baltimore,
Boston, Buffalo, Charleston, Chicago,
Cincinnati, Columbus, Detroit, India-
napolis, Jacksonville, Kansas City,New Orleans, Lexington, Louisville,Memphis, Milwaukee, Minneapolis,
Nashville, New York, Philadelphia,
Pittsburg, St Louis, Washington71 71 68
Albuquerque, Austin, Billings, Dallas,
Denver, Houston, Las Vegas, Los
Angeles, Oklahoma, Phoenix, Port-land, Salt Lake City, San Francisco,Seattle77 76 76!
B1993R2454 — EN — 01.07.2000 — 003.001 — 461
LIST II (Benelux) (con’t)
12 3 4 5
III. AMERICA (con’t)
Anchorage, Fairbanks, Juneau 90 91 88
Honolulu 89 89 87
Miami 80 80 79
Puerto Rico 79 79 76
2.Central America
Bahamas all airports 76 76 73
Belize all airports 79 79 77
Bermuda all airports 76 76 73
Costa Rica all airports 79 79 77
Cuba all airports 79 79 77
Curaçao all airports 79 79 79
Dominican Republic all airports 76 76 73
El Salvador all airports 79 79 77
Guatemala all airports 79 79 77
Haiti all airports 76 76 73
Honduras all airports 79 79 77
Jamaica all airports 79 79 77
Mexico all airports 79 79 78
Nicaragua all airports 79 79 77
Panama all airports 79 79 77
Virgin Islands see West Indies
West Indies all airports 79 79 79
3.South America
Argentina all airports 76 76 76
Aruba all airports 79 79 79
Bolivia all airports 76 76 76
Brazil all airports 79 79 79
Chile all airports 76 76 76
Colombia all airports 79 79 79
Ecuador all airports 79 79 79
Guyana all airports 79 79 79
Paraguay all airports 76 76 76
Peru all airports 79 79 79
Surinamee all airports 79 79 79
Trinidad and Tobago all airports 79 79 79!B1993R2454 — EN — 01.07.2000 — 003.001 — 462
LIST II (Benelux) (con’t)
12 3 4 5
III. AMERICA (con’t)
Uruguay all airports 76 76 76
Venezuela all airports 79 79 79
IV. ASIA
Afghanistan all airports 47 47 46
Armenia all airports 28 28 28
Azerbaidan all airports 28 28 28
Bahrain all airports 41 41 40
Bangladesh all airports 47 47 46
Bhutan see Nepal
Brunei see Malaysia
Burma see Myanmar
China all airports 64 62 61
Cyprus all airports 2 8 8
Georgia all airports 28 28 28
Hong-kong all airports 78 78 78
India all airports 47 47 46
Indonesia all airports 78 78 78
Iran all airports 28 28 28
Iraq all airports 28 28 28
Israel all airports 23 23 23
Japan all airports 82 83 82
Jordan all airports 24 25 24
Kampuchea all airports 57 57 56
Kazakhstan all airports 77 77 77
Korea (North) all airports 77 78 77
Korea (South) all airports 77 78 77
Kuweit all airports 28 28 28
Kyrgyzstan all airports 77 77 77
Laos all airports 57 57 56
Lebanon all airports 22 22 21
Macao all airports 78 78 78
Malaysia all airports 78 78 78
Maldives all airports 68 68 67
Mongolia all airports 87 87 85!B
!M81993R2454 — EN — 01.07.2000 — 003.001 — 463
LIST II (Benelux) (con’t)
12 3 4 5
IV. ASIA (con’t)
Muscat and Oman all airports 41 41 40
Myanmar all airports 57 57 56
Nepal all airports 47 47 46
Oman see Muscat and Oman
Pakistan all airports 47 47 46
Philippines all airports 78 78 78
Qatar all airports 41 41 40
Saudi Arabia all airports 41 41 40
Singapore all airports 78 78 78
Sri Lanka all airports 68 68 67
Syria all airports 24 25 24
Tajikistan all airports 77 77 77
Taiwan all airports 78 78 78
Thailand all airports 57 57 56
Turkmenistan all airports 77 77 77
United Arab Emirates all airports 41 41 40
Uzbekistan all airports 77 77 77
Vietnam all airports 57 57 56
Yemen, Arab Republic all airports 41 41 40
V. AUSTRALIA and OCEANIA all airports 78 79 78!M81993R2454 — EN — 01.07.2000 — 003.001 — 464
LIST III (France)
Third countries Aerport of departureAirport of arrivalAjaccio
Bordeaux
Lyon
Marseilles
Nantes
Paris
Strasbourg
Toulouse
1 2 34567891 0
I. EUROPE
Albania all airports 51 44 57 54 43 52 63 46
Armenia see Asia — — — — — — — —Belarus all airports 47 47 59 53 49 59 65 51
Bosnia-Herzego-
vineall airports 19 26 39 21 25 30 37 16
Bulgaria all airports 74 40 51 53 38 41 52 43
Czech Republic Ostrava 28 24 34 29 26 34 41 26
Prague 12 10 15 12 11 15 19 11
Croatia all airports 17 13 20 18 13 18 26 14
Cyprus see Asia
Estonia all airports 57 52 65 59 55 64 70 55
Faroe Islands all airports 18 22 22 20 26 28 22 20
Georgia see Asia — — — — — — — —Gibraltar all airports 0 0 0 0 0 0 0 0
Hungary all airports 25 10 14 18 10 12 18 10
Iceland all airports 40 48 48 44 53 57 48 45
Latvia all airports 47 38 50 46 37 44 57 38
Lithuania all airports 51 35 44 41 37 44 54 36
Former Yugoslav
Republic of Mace-
doniaall airports 43 43 55 46 41 49 57 38
Malta all airports 10 8 10 11 7 8 9 9
Moldova all airports 74 41 51 50 41 45 55 43
Montenegro all airports 42 51 48 44 34 42 53 37
Norway Ålesund, Bodø, Trond-
heim, Alta, Kirkenes36 28 31 27 31 36 38 27
Bergen 37 48 46 42 47 60 46 41
Kristiansand 29 34 37 33 38 50 37 33!
B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.07.2000 — 003.001 — 465
LIST III (France) (con’t)
1 2 34567891 0
I. EUROPE (con’t)
Oslo 21 44 26 23 47 60 47 42
Stavanger 32 43 41 36 42 55 41 36
Poland Bydgoszcz, Cracow,
Gdansk Rzeszów,
Wroclaw47 43 55 49 44 54 61 45
Poznan 43 30 41 36 33 41 48 32
Szczecin 0 0 0 0 0 0 0 0
Warsaw 40 36 48 42 37 47 54 38
Romania all airports 69 45 49 63 38 34 54 55
Russia Gorki, Kuibishev,
Perm, Rostov, Vol-
gograd85 58 67 66 60 66 75 63
St-Petersburg57 48 54 55 51 60 64 47
Moscow, Orel, Voronej 64 69 64 60 62 71 70 56
Irkutsk, Kirensk, Kras-
noyarsk, Novossibirsk,
Khabarovsk, Vladivos-
tok82 76 83 82 75 80 87 77
Omsk, Sverdlovsk 76 72 82 78 75 81 82 75
Serbia all airports 38 31 43 40 30 31 41 33
Slovakia Bratislava 0 0 0 0 0 0 0 0
Kosice, Presov 15 15 20 13 34 42 55 19
Slovenia all airports 27 21 31 28 20 27 37 23
Switzerland Basel 0 0 0 0 0 0 0 0
Bern 21 18 75 31 7 13 63 24
Geneva 2 0 8 3 0 1 55 3
Zurich 20 29 67 43 5 8 32 35
Turkey (European
Part)all airports 8 7 8 9 7 9 8 8
Turkey (Asian
Part)Adana, Afyon, Anta-
lya, Elâzig, Gaziantep,Iskenderun, Kasta-monu, Konya, Malatya,
Samsun, Trabzon23 21 25 24 20 25 23 22
Agri, Diyarbakir, Ezu-
rum, Kars, Van35 32 35 36 30 37 34 33
Akhisar, Ankara,
Balikesir, Bandirma,Bursa, Kütahya, Zon-
guldak20 17 20 20 17 21 19 18
Izmir 19 17 19 19 16 20 19 18!
M6
!B1993R2454 — EN — 01.07.2000 — 003.001 — 466
LIST III (France) (con’t)
1 2 34567891 0
I. EUROPE (con’t)
Ukraine all airports 52 42 51 48 42 49 60 43
II. AFRICA
Algeria Algiers 50 37 37 49 29 23 27 43
Annaba, Constantine 51 54 49 66 44 37 36 60
El Golea 70 60 60 69 70 45 49 65
Angola all airports 95 92 87 100 89 82 82 95
Benin all airports 83 77 76 83 73 70 71 79
Botswana all airports 77 73 77 77 73 74 76 75
Burkina Faso all airports 62 59 58 62 55 57 52 56
Burundi all airports 65 60 64 65 59 61 64 62
Cameroon all airports 95 90 94 100 85 87 86 93
Republic of Cape
Verdeall airports 40 38 35 40 35 33 32 39
Central African
Republicall airports 93 90 83 100 85 88 79 93
Chad all airports 91 88 79 100 82 85 74 92
Comoros all airports 74 70 74 75 70 71 73 72
Congo all airports 94 89 86 97 85 90 81 92
Djibouti all airports 60 55 59 60 54 56 59 57
Egypt all airports 26 22 25 26 21 23 25 24
Equatorial Guinea all airports 93 96 93 100 90 89 86 95
Ethiopia all airports 56 51 55 57 50 52 55 53
Gabon all airports 95 90 94 100 85 87 86 93
Gambia all airports 40 38 35 40 35 33 32 39
Ghana all airports 83 77 76 83 73 70 71 79
Guinea all airports 50 49 45 50 45 43 41 49
Guinea Bissau all airports 50 49 45 50 45 43 41 49
Ivory Coast all airports 100 93 91 100 88 84 85 95
Kenya all airports 66 62 66 67 61 63 65 64
Lesotho all airports 77 73 77 77 73 74 76 75
Liberia all airports 50 49 45 50 45 43 41 49
Libya Benghazi 59 32 38 41 30 33 34 35
Sebha 82 58 63 72 51 55 46 62
Tripoli 72 43 49 59 37 41 28 48
Madagascar all airports 74 70 74 75 70 71 73 72
Malawi all airports 69 65 69 70 64 66 69 67!B1993R2454 — EN — 01.07.2000 — 003.001 — 467
LIST III (France) (con’t)
1 2 34567891 0
II. AFRICA (con’t)
Mali all airports 62 59 58 62 55 57 52 56
Mauritania all airports 40 38 35 40 35 33 32 39
Mauritius all airports 74 70 74 75 70 71 73 72
Morocco Casablanca 27 23 20 20 27 17 16 25
Fez, Rabat 33 26 22 33 21 20 20 27
Ifni 50 46 40 50 40 36 35 37
Tangiers, Tetuan 0 0 0 0 0 0 0 0
Mozambique all airports 74 71 74 75 70 72 74 72
Namibia all airports 77 73 77 77 73 74 76 75
Niger all airports 62 59 58 62 55 57 52 56
Nigeria all airports 83 77 76 83 73 70 71 79
Rwanda all airports 65 60 64 65 59 61 64 62
São Tomé and
Principeall airports 93 96 93 100 90 89 86 95
Senegal all airports 40 38 35 40 35 33 32 39
Seychelles all airports 74 70 74 75 70 71 73 72
Sierra Leone all airports 50 49 45 50 45 43 41 49
Somalia all airports 66 62 66 67 61 63 66 64
Republic of South
Africaall airports 77 73 77 77 73 74 76 75
St Helena all airports 93 96 93 100 90 89 86 95
Sudan all airports 52 47 51 52 46 48 51 49
Swaziland all airports 77 73 77 77 73 74 76 75
Tanzania all airports 69 65 69 70 64 66 69 67
Togo all airports 83 77 76 83 73 70 71 79
Tunisia Djerba 46 36 42 52 31 33 37 41
Tunis 28 21 24 33 16 18 21 24
Uganda all airports 65 60 64 65 59 61 64 62
Zaire all airports 94 89 86 97 85 90 81 92
Zambia all airports 74 70 74 74 69 71 73 72
Zimbabwe all airports 74 70 74 74 69 71 73 72
III. AMERICA
1.North America
Canada Edmonton, Vancouver,
Winnipeg70 76 76 73 79 81 76 74
Gander, Moncton 51 57 57 54 60 62 57 55!B1993R2454 — EN — 01.07.2000 — 003.001 — 468
LIST III (France) (con’t)
1 2 34567891 0
III. AMERICA
(con’t)
Halifax, Montreal, Ot-
tawa, Quebec, Toronto60 65 65 62 69 70 65 63
Greenland all airports 57 65 64 61 69 72 65 61
United States of
AmericaAkron, Albany, At-
lanta, Baltimore, Bos-
ton, Buffalo, Charles-ton, Chicago, Cincin-nati, Columbus, Det-
roit, Indianapolis,
Jacksonville, KansasCity, New Orleans,Lexington, Louisville,
Memphis, Milwaukee,
Minneapolis, Nash-ville, New York, Phil-adelphia, Pittsburg, St
Louis, Washington62 65 66 64 70 71 66 64
Albuquerque, Austin,
Billings, Dallas,
Denver, Houston, Las
Vegas, Los Angeles,Oklahoma, Phoenix,Portland, Salt Lake
City, San Francisco,
Seattle71 75 76 73 76 79 76 74
Anchorage, Fairbanks,
Juneau79 81 86 83 86 89 86 84
Honolulu 82 86 86 84 88 89 96 84
Miami 72 77 77 74 78 80 77 75
Puerto Rico 68 74 74 71 75 79 74 72
2.Central America
Bahamas all airports 65 71 71 68 71 76 71 69
Belize all airports 70 76 76 73 76 85 76 74
Bermuda all airports 65 71 71 68 71 76 71 69
Costa Rica all airports 70 76 76 73 76 85 76 74
Cuba all airports 70 76 76 73 76 85 76 74
Curaçao all airports 79 84 83 82 81 82 77 85
Dominican Re-
publicall airports 65 71 71 68 71 76 71 69
El Salvador all airports 70 76 76 73 76 85 76 74
Guatemala all airports 70 76 76 73 76 85 76 74
Haiti all airports 65 71 71 68 71 76 71 69
Honduras all airports 70 76 76 73 76 85 76 74
Jamaica all airports 70 76 76 73 76 85 76 74
Mexico all airports 73 78 77 75 80 80 77 77
Nicaragua all airports 70 76 76 73 76 85 76 74!
B1993R2454 — EN — 01.07.2000 — 003.001 — 469
LIST III (France) (con’t)
1 2 34567891 0
III. AMERICA
(con’t)
Panama all airports 70 76 76 73 76 85 76 74
Virgin Islands see West Indies
West Indies all airports 79 84 83 82 81 82 77 85
3.South America
Argentina all airports 82 80 79 82 78 78 75 81
Aruba all airports 79 84 83 82 81 82 77 85
Bolivia all airports 82 80 79 82 78 78 75 81
Brazil all airports 79 84 83 82 81 82 77 85
Chile all airports 82 80 79 82 78 78 75 81
Colombia all airports 79 84 83 82 81 82 77 85
Ecuador all airports 79 84 83 82 81 82 77 85
Guyana all airports 79 84 83 82 81 82 77 85
Paraguay all airports 82 80 79 82 78 78 75 81
Peru all airports 79 84 83 82 81 82 77 85
Suriname all airports 79 84 83 82 81 82 77 85
Trinidad and
Tobagoall airports 79 84 83 82 81 82 77 85
Uruguay all airports 82 80 79 82 78 78 75 81
Venezuela all airports 79 84 83 82 81 82 77 85
IV. ASIA
Afghanistan all airports 46 43 46 43 42 44 46 44
Armenia all airports 25 22 25 25 23 25 27 23
Azerbaijan all airports 25 22 25 25 23 25 27 23
Bahrain all airports 48 43 48 49 42 44 47 45
Bangladesh all airports 46 43 46 43 42 44 46 44
Bhutan see Nepal
Brunei see Malaysia
Burma see Myanmar
China all airports 66 64 66 67 63 65 66 66
Cyprus all airports 2 2 2 2 2 2 2 2
Georgia all airports 25 22 25 25 23 25 27 23
Hongkong all airports 81 78 81 81 77 78 80 79
India all airports 46 43 46 43 42 44 46 44
Indonesia all airports 81 78 81 81 77 78 80 79!B
!M81993R2454 — EN — 01.07.2000 — 003.001 — 470
LIST III (France) (con’t)
1 2 34567891 0
IV. ASIA (con’t)
Iran all airports 25 22 25 25 23 25 27 23
Iraq all airports 25 22 25 25 23 25 27 23
Israel all airports 26 23 26 27 22 23 25 24
Japan all airports 85 82 85 85 80 83 84 83
Jordan all airports 27 24 27 28 23 25 27 25
Kampuchea all airports 66 63 66 66 63 64 65 65
Kazakhstan all airports 72 70 76 70 71 76 77 70
Korea (North) all airports 80 77 80 81 76 78 79 78
Korea (South) all airports 81 78 81 81 77 78 80 79
Kuwait all airports 25 22 25 25 23 25 27 23
Kyrgyzstan all airports 72 70 76 70 71 76 77 70
Laos all airports 66 63 66 66 63 64 65 65
Lebanon all airports 78 74 78 78 74 75 77 76
Macao all airports 81 78 81 81 77 78 80 79
Malaysia all airports 81 78 81 81 77 78 80 79
Maldives all airports 75 71 75 76 71 72 74 73
Mongolia all airports 82 79 86 84 81 86 87 80
Muscat and Oman all airports 60 55 59 60 54 56 59 57
Myanmar all airports 66 63 66 66 63 64 65 65
Nepal all airports 46 43 46 43 42 44 46 44
Oman see Muscat and Oman
Pakistan all airports 46 43 46 43 42 44 46 44
Philippines all airports 81 78 81 81 77 78 80 79
Qatar all airports 48 43 48 49 42 44 47 45
Saudi Arabia all airports 48 43 48 49 42 44 47 45
Singapore all airports 81 78 81 81 77 78 80 79
Sri Lanka all airports 75 71 75 76 71 72 74 73
Syria all airports 27 24 27 28 23 25 27 25
Tajikistan all airports 72 70 76 70 71 76 77 70
Taiwan all airports 81 78 81 81 77 78 80 79
Thailand all airports 66 63 66 66 63 64 65 65
Turkmenistan all airports 72 70 76 70 71 76 77 70
United Arab Emir-
atesall airports 60 55 59 60 54 56 59 57
Uzbekistan all airports 72 70 76 70 71 76 77 70!M81993R2454 — EN — 01.07.2000 — 003.001 — 471
LIST III (France) (con’t)
1 2 34567891 0
IV. ASIA (con’t)
Vietnam all airports 66 63 66 66 63 64 65 65
Yemen, Arab Re-
publicall airports 57 52 57 58 51 53 56 54
V. AUSTRALIA
and OCEANIAall airports 80 77 79 80 76 78 79 78!M81993R2454 — EN — 01.07.2000 — 003.001 — 472
LIST IV (Italy)
Third countries Airport of departureAirport of arrivalAlghero
Brindisi
Florence =Pisa
Milan
Naples
Palermo
Rome
Venice
1 2 34567891 0
I. EUROPE
Albania all airports 64 90 69 71 73 62 85 99
Armenia see Asia — — — — — — — —Belarus all airports 45 100 57 60 79 71 56 65
Bosnia-Herze-
govinaall airports 28 35 33 55 35 27 56 97
Bulgaria all airports 21 20 22 20 23 21 25 21
Croatia all airports 36 32 22 32 46 35 62 98
Cyprus see Asia
Czech Republic Ostrava 12 20 16 16 14 11 16 20
Prague 13 14 21 24 44 12 17 28
Estonia all airports 75 100 80 72 81 74 89 93
Faroe Islands all airports 17 14 18 20 16 15 17 19
Georgia see Asia — — — — — — — —Gibraltar 0 0 0 0 0 0 0 0
Hungary all airports 54 100 43 29 63 54 78 44
Iceland all airports 39 29 36 39 31 29 33 36
Latvia all airports 49 100 61 66 53 48 55 70
Lithuania all airports 44 100 55 59 55 79 55 63
Former Yugoslav
Republic of Mace-
doniaall airports 56 51 61 69 64 54 80 99
Malta all airports 33 16 15 12 19 56 21 13
Moldova all airports 78 100 83 68 84 77 91 94
Montenegro all airports 58 63 51 63 67 56 80 99
Norway Ålesund, Bodø, Trond-
heim, Alta, Kirkenes42 40 47 51 42 39 44 51
Bergen 35 30 47 51 42 39 44 51
Kristiansand 6 6 8 9 6 6 7 9!
B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.07.2000 — 003.001 — 473
LIST IV (Italy) (con’t)
1 2 34567891 0
I. EUROPE (con’t)
Oslo 21 19 24 27 20 18 22 27
Stavanger 30 43 52 57 47 44 50 57
Poland Bydgoszcz, Cracow,
Gdansk Rzeszów,Wroclaw36 41 48 53 41 44 43 58
Poznan 26 29 37 46 30 24 32 46
Szczecin (Stettin) 0 0 0 0 0 0 0 0
Warsaw 30 41 41 43 31 29 37 49
Rumania all airports 19 18 20 18 20 18 23 18
Russia Gorki, Kuibishev,
Perm, Rostov, Vol-gograd65 100 76 76 88 82 74 81
St-Petersburg57 66 69 71 63 56 64 76
Moscow, Orel, Voronej 60 74 74 72 69 61 69 78
Irkoutsk, Kirensk,
Krasnoiarsk, Novossi-birsk, Khabarovsk,
Vladivostok89 100 92 90 93 89 96 97
Omsk, Sverdlovsk 87 100 85 84 86 79 92 94
Serbia all airports 51 46 56 58 61 49 77 99
Slovakia Bratislava 0 0 0 0 0 0 0 0
Kosice, Presov 36 56 52 50 69 59 48 64
Slovenia all airports 36 32 22 32 46 35 62 98
Switzerland Basel 0 0 0 0 0 0 0 0
Bern 29 21 46 80 26 21 28 44
Geneva 1 1 2 5 1 1 1 3
Zurich 20 14 34 70 17 14 18 32
Turkey (European
Part)all airports 10 9 10 9 10 10 12 10
Turkey (Asian
Part)Adana, Afyon, Anta-
lya, Elâzig, Gaziantep,
Iskenderun, Kasta-monu, Konya, Malatya,Samsun, Trabzon26 25 27 26 28 26 30 26
Agri, Diyarbakir, Ezu-
rum, Kars, Van39 37 40 38 41 38 44 38
Akhisar, Ankara,
Balikesir, Bandirma,Bursa, Kütahya, Zon-guldak22 22 23 22 24 22 26 24
Izmir 21 21 22 21 23 21 25 23!
M61993R2454 — EN — 01.07.2000 — 003.001 — 474
LIST IV (Italy) (con’t)
1 2 34567891 0
I. EUROPE (con’t)
Ukraine all airports 78 100 63 61 84 77 91 70
II. AFRICA
Algeria Algiers 22 20 23 39 25 46 30 31
Annaba, Constantine 36 34 38 44 40 59 46 36
El Golea 43 41 65 60 48 67 53 53
Angola all airports 92 84 87 84 92 95 92 85
Benin all airports 71 71 76 76 73 75 82 72
Botswana all airports 80 79 81 79 81 79 83 79
Burkina Faso all airports 56 55 52 55 55 61 55 52
Burundi all airports 68 67 70 68 71 68 73 68
Cameroon all airports 92 88 94 95 91 93 99 91
Republic of Cape
Verdeall airports 33 32 33 36 34 39 36 33
Central African
Republicall airports 82 88 83 79 89 93 89 81
Chad all airports 86 84 79 74 86 91 85 76
Comoros all airports 77 76 78 77 79 77 81 77
Congo all airports 91 81 86 82 91 94 90 84
Djibouti all airports 64 62 65 63 66 63 69 63
Egypt all airports 29 28 30 28 31 28 34 28
Equatorial Guinea all airports 92 89 89 92 92 93 99 88
Ethiopia all airports 60 58 61 59 62 59 65 59
Gabon all airports 92 88 94 95 91 93 99 91
Gambia all airports 33 32 33 36 34 39 36 33
Ghana all airports 71 71 76 76 73 75 82 72
Guinea all airports 42 41 43 46 44 49 46 43
Guinea Bissau all airports 42 41 43 46 44 49 46 43
Ivory Coast all airports 71 71 76 76 73 75 82 72
Kenya all airports 70 69 71 69 72 69 74 69
Lesotho all airports 80 79 81 79 81 79 83 79
Liberia all airports 42 41 43 46 44 49 46 43
Libya Benghazi 66 100 50 44 64 87 61 46
Sebha 75 68 61 74 72 80 71 57
Tripoli 57 48 42 63 52 64 53 37
Madagascar all airports 77 76 78 77 79 77 81 77!M6
!B1993R2454 — EN — 01.07.2000 — 003.001 — 475
LIST IV (Italy) (con’t)
1 2 34567891 0
II. AFRICA (con’t)
Malawi all airports 73 72 74 72 75 72 77 72
Mali all airports 56 55 52 55 55 61 55 52
Mauritania all airports 33 32 33 36 34 39 36 33
Mauritius all airports 77 76 78 77 79 77 81 77
Morocco Casablanca 21 22 21 24 22 29 24 24
Fez, Rabat 22 21 21 23 23 29 24 20
Ifni 37 36 39 42 40 49 43 38
Tangiers, Tetuan 0 0 0 0 0 0 0 0
Mozambique all airports 78 77 79 77 79 77 81 77
Namibia all airports 80 79 81 79 81 79 83 79
Niger all airports 56 55 52 55 55 61 55 52
Nigeria all airports 71 71 76 76 73 75 82 72
Rwanda all airports 68 67 70 68 71 68 73 68
São Tomé and
Principeall airports 92 89 89 92 92 93 99 88
Senegal all airports 33 32 33 36 34 39 36 33
Seychelles all airports 77 76 78 77 79 77 81 77
Sierra Leone all airports 42 41 43 46 44 49 46 43
Somalia all airports 70 69 71 69 72 70 75 70
Republic of South
Africaall airports 80 79 81 79 81 79 83 79
St Helena all airports 92 89 89 92 92 93 99 88
Sudan all airports 56 54 57 55 58 55 61 55
Swaziland all airports 80 79 81 79 81 79 83 79
Tanzania all airports 73 72 74 72 75 72 77 72
Togo all airports 71 71 76 76 73 75 82 72
Tunisia Djerba 69 63 76 58 59 88 98 68
Tunis 58 51 67 44 36 75 97 57
Uganda all airports 68 67 70 68 71 68 73 68
Zaire all airports 91 81 86 82 91 94 90 84
Zambia all airports 77 76 78 76 79 76 80 76
Zimbabwe all airports 77 76 78 76 79 76 80 76
III. AMERICA
1.North America
Canada Edmonton, Vancouver,
Winnipeg68 66 71 74 67 66 69 71!B1993R2454 — EN — 01.07.2000 — 003.001 — 476
LIST IV (Italy) (con’t)
1 2 34567891 0
III. AMERICA
(con’t)
Gander, Moncton 49 46 52 54 48 46 49 52
Halifax, Montreal, Ot-
tawa, Quebec, Toronto57 54 61 62 56 55 58 61
Greenland all airports 55 46 54 57 49 47 51 54
United States of
AmericaAkron, Albany, At-
lanta, Baltimore, Bos-ton, Buffalo, Charles-
ton, Chicago, Cincin-
nati, Columbus, Det-roit, Indianapolis,Jacksonville, Kansas
City, New Orleans,
Lexington, Louisville,Memphis, Milwaukee,
"
C2Minneapolis,
Nashville, 3New
York, Philadelphia,Pittsburg, St-Louis,Washington59 55 61 64 58 56 59 61
Albuquerque, Austin,
Billings, Dallas,Denver, Houston, Las
Vegas, Los Angeles,
Oklahoma, Phoenix,Portland, Salt LakeCity, San Francisco,
Seattle69 66 71 73 67 66 69 71
Anchorage, Fairbanks,
Juneau77 71 80 83 72 70 73 77
Honolulu 81 80 83 84 81 80 81 83
Miami 71 67 72 75 69 68 70 73
Puerto Rico 67 63 69 72 65 63 67 69
2.Central America
Bahamas all airports 64 60 66 69 62 60 64 66
Belize all airports 70 66 71 73 68 67 70 72
Bermuda all airports 64 60 66 69 62 60 64 66
Costa Rica all airports 70 66 71 73 68 67 70 72
Cuba all airports 70 66 71 73 68 67 70 72
Curaçao all airports 80 78 76 78 82 79 84 76
Dominican Re-
publicall airports 64 60 66 69 62 60 64 66
El Salvador all airports 70 66 71 73 68 67 70 72
Guatemala all airports 70 66 71 73 68 67 70 72
Haiti all airports 64 60 66 69 62 60 64 66
Honduras all airports 70 66 71 73 68 67 70 72
Jamaica all airports 70 66 71 73 68 67 70 72!
B1993R2454 — EN — 01.07.2000 — 003.001 — 477
LIST IV (Italy) (con’t)
1 2 34567891 0
III. AMERICA
(con’t)
Mexico all airports 72 69 73 75 70 69 71 73
Nicaragua all airports 70 66 71 73 68 67 70 72
Panama all airports 70 66 71 73 68 67 70 72
Virgin Islands see West Indies
West Indies all airports 80 78 76 78 82 79 84 76
3.South America
Argentina all airports 76 75 77 77 78 81 79 77
Aruba all airports 80 78 76 78 82 79 84 76
Bolivia all airports 76 75 77 77 78 81 79 77
Brazil all airports 80 78 76 78 82 79 84 76
Chile all airports 76 75 77 77 78 81 79 77
Colombia all airports 80 78 76 78 82 79 84 76
Ecuador all airports 80 78 76 78 82 79 84 76
Guyana all airports 80 78 76 78 82 79 84 76
Paraguay all airports 76 75 77 77 78 81 79 77
Peru all airports 80 78 76 78 82 79 84 76
Suriname all airports 80 78 76 78 82 79 84 76
Trinidad and
Tobagoall airports 80 78 76 78 82 79 84 76
Uruguay all airports 76 75 77 77 78 81 79 77
Venezuela all airports 80 78 76 78 82 79 84 76
IV. ASIA
Afghanistan all airports 56 55 57 55 58 55 59 55
Armenia all airports 36 43 38 38 38 36 40 41
Azerbaijan all airports 36 43 38 38 38 36 40 41
Bahrain all airports 52 51 54 51 55 52 58 52
Bangladesh all airports 56 55 57 55 58 55 59 55
Bhutan see Nepal
Burma see Myanmar
Brunei see Malaysia
China all airports 69 68 69 68 70 68 71 68
Cyprus all airports 2 2 2 2 2 2 3 2
Georgia all airports 36 43 38 38 38 36 40 41
Hongkong all airports 71 70 71 71 72 71 73 71!B
!M81993R2454 — EN — 01.07.2000 — 003.001 — 478
LIST IV (Italy) (con’t)
1 2 34567891 0
IV. ASIA (con’t)
India all airports 56 55 57 55 58 55 59 55
Indonesia all airports 71 70 71 71 72 71 73 71
Iran all airports 36 43 38 38 38 36 40 41
Iraq all airports 36 43 38 38 38 36 40 41
Israel all airports 29 28 31 29 32 29 34 29
Japan all airports 73 72 73 72 74 72 75 72
Jordan all airports 31 29 32 30 33 30 36 30
Kampuchea all airports 75 74 75 74 76 74 78 74
Kazakhstan all airports 68 87 70 69 71 68 73 74
Korea (North) all airports 71 70 71 71 72 71 73 71
Korea (South) all airports 71 70 71 71 72 71 73 71
Kuwait all airports 36 43 38 38 38 36 40 41
Kyrgyzstan all airports 68 87 70 69 71 68 73 74
Laos all airports 75 74 75 74 76 74 78 74
Lebanon all airports 81 80 81 80 82 80 84 80
Macao all airports 71 70 71 71 72 71 73 71
Malaysia all airports 71 70 71 71 72 71 73 71
Maldives all airports 78 77 79 77 80 78 82 78
Muscat and Oman all airports 63 62 65 63 66 63 68 63
Mongolia all airports 89 100 92 90 93 89 96 97
Myanmar all airports 75 74 75 74 76 74 78 74
Nepal all airports 56 55 57 55 58 55 59 55
Oman see Muscat and Oman
Pakistan all airports 56 55 57 55 58 55 59 55
Philippines all airports 71 70 71 71 72 71 73 71
Qatar all airports 52 51 54 51 55 52 58 52
Saudi Arabia all airports 52 51 54 51 55 52 58 58
Singapore all airports 71 70 71 71 72 71 73 71
Sri Lanka all airports 78 77 79 77 80 78 82 78
Syria all airports 31 29 32 30 33 30 36 30
Tajikistan all airports 68 87 70 69 71 68 73 74
Taiwan all airports 71 70 71 71 72 71 73 71
Thailand all airports 75 74 75 74 76 74 78 74
Turkmenistan all airports 68 87 70 69 71 68 73 74!M81993R2454 — EN — 01.07.2000 — 003.001 — 479
LIST IV (Italy) (con’t)
1 2 34567891 0
IV. ASIA (con’t)
United Arab Emir-
atesall airports 63 62 65 63 66 63 68 63
Uzbekistan all airports 68 87 70 69 71 68 73 74
Vietnam all airports 75 74 75 74 76 74 78 74
Yemen, Arab Re-
publicall airports 61 59 62 60 63 60 66 60
V. AUSTRALIA
and OCEANIAall airports 82 82 83 82 84 82 85 82!M81993R2454 — EN — 01.07.2000 — 003.001 — 480
LIST V (United Kingdom, Denmark, Ireland)
Third countries Airport of departureAirport of arrivalBelfast
London
ManchesterPrestwickDenmark — all airportsIreland — all airports
1 2 345678
I. EUROPE
Albania all airports 41 49 46 41 40 38
Armenia see Asia ——————
Belarus all airports 40 49 46 43 82 38
Bosnia-Herzegovina all airports 18 24 21 18 29 18
Bulgaria all airports 33 41 51 33 47 33
Croatia all airports 16 28 20 17 19 17
Cyprus see Asia
Czech Republic Ostrava 22 31 27 23 27 21
Prague 9 14 12 10 12 9
Estonia all airports 46 56 52 49 85 44
Faroe Islands all airports 51 35 44 62 26 36
Georgia see Asia ——————
Gibraltar 0 0 0 0 0 0
Hungary all airports 8 11 10 8 47 8
Iceland all airports 72 66 66 81 50 59
Latvia all airports 19 27 27 20 65 24
Lithuania all airports 36 69 46 38 82 34
Former Yugoslav Re-
public of Macedoniaall airports 40 48 45 40 43 37
Malta all airports 7 9 8 7 6 6
Moldova all airports 55 42 39 58 88 35
Montenegro all airports 33 46 38 33 36 34
Norway Ålesund, Bodø, Trondheim,
Alta, Kirkenes85 90 90 90 46 73
Bergen 77 81 83 83 45 51!B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.07.2000 — 003.001 — 481
LIST V (United Kingdom, Denmark, Ireland) (con’t)
1 2 345678
I. EUROPE (con’t)
Kristiansand 69 76 77 77 22 51
Oslo 76 83 83 82 17 59
Stavanger 74 77 81 81 35 47
Poland Bydgoszcz, Cracow,
Gdansk Rzeszów, Wroclaw35 44 41 38 49 33
Poznan 15 20 18 16 65 13
Szczecin (Stettin) 0 0 0 0 0 0
Warsaw 27 35 32 30 74 25
Roumania all airports 32 39 36 33 57 32
Russia Gorki, Kuibishev, Perm,
Rostov, Volgograd49 52 52 52 79 48
St Petersburg30 32 32 32 58 29
Moscow, Orel, Voronej 49 58 52 51 87 49
Irkoutsk, Kirensk, Kras-
noiarsk, Novossibirsk,Khabarovsk, Vladivostok76 82 80 78 95 74
Omsk, Sverdlovsk 71 75 75 73 93 69
Serbia all airports 19 24 21 20 31 19
Slovakia Bratislava 0 0 0 0 0 0
Kosice, Presov 32 21 38 33 38 31
Slovenia all airports 11 15 13 11 25 10
Switzerland Basel 0 0 0 0 0 0
Bern 4 8 6 4 10 4
Geneva 1 1 1 1 4 0
Zurich 2 4 2 2 3 2
Turkey (European Part) all airports
Turkey (Asian Part) Adana, Afyon, Antalya,
Elâzig, Gaziantep, Isken-derun, Kastamonu, Konya,
Malatya, Samsun, Trabzon21 23 21 20 22 20
Agri, Diyarbakir, Ezurum,
Kars, Van30 34 32 30 34 30
Akhisar, Ankara, Balikesir,
Bandirma, Bursa, Kütahya,Zonguldak16 19 18 16 19 17
Izmir 16 18 17 15 18 16
Ukraine all airports 48 56 53 50 85 44
II. AFRICA
Algeria Algiers 15 20 17 15 16 16!
M6
!B1993R2454 — EN — 01.07.2000 — 003.001 — 482
LIST V (United Kingdom, Denmark, Ireland) (con’t)
1 2 345678
II. AFRICA (con’t)
Annaba, Constantine 23 28 26 23 21 23
El Golea 33 41 36 33 33 34
Angola all airports 80 86 83 80 70 79
Benin all airports 61 67 64 61 54 61
Botswana all airports 68 72 70 68 72 68
Burkina Faso all airports 43 48 46 43 41 42
Burundi all airports 54 58 57 55 59 54
Cameroon all airports 74 82 78 74 70 74
Republic of Cape
Verdeall airports 28 31 30 31 25 27
Central African Re-
publicall airports 66 72 69 65 63 75
Chad all airports 71 79 75 70 56 70
Comoros all airports 65 69 67 65 69 64
Congo all airports 78 85 82 78 67 78
Djibouti all airports 49 53 51 49 53 48
Egypt all airports 18 21 19 18 21 18
Equatorial Guinea all airports 77 84 81 77 73 77
Ethiopia all airports 45 47 49 45 49 44
Gabon all airports 74 72 78 74 70 74
Gambia all airports 28 21 30 31 25 27
Ghana all airports 61 67 64 61 54 61
Guinea all airports 39 43 41 43 33 39
Guinea Bissau all airports 39 43 41 43 33 39
Ivory Coast all airports 61 67 64 61 54 61
Kenya all airports 56 60 58 56 60 55
Lesotho all airports 68 72 70 68 72 68
Liberia all airports 39 43 41 43 33 39
Libya Benghazi 24 29 26 24 25 24
Sebha 41 49 45 41 33 41
Tripoli 28 35 31 28 18 28
Madagascar all airports 65 69 67 65 69 64
Malawi all airports 59 64 62 60 64 59
Mali all airports 43 48 46 43 41 42
Mauritania all airports 28 31 30 31 25 27
Mauritius all airports 65 69 67 65 69 64!B1993R2454 — EN — 01.07.2000 — 003.001 — 483
LIST V (United Kingdom, Denmark, Ireland) (con’t)
1 2 345678
II. AFRICA (con’t)
Morocco Casablanca 12 15 14 15 20 12
Fez, Rabat 12 15 "C215
315 11 12
Ifni 28 33 30 32 24 27
Tangiers, Tetuan 0 0 0 0 0 0
Mozambique all airports 65 69 67 66 69 65
Namibia all airports 68 72 70 68 72 68
Niger all airports 43 48 46 43 41 42
Nigeria all airports 61 67 64 61 54 61
Rwanda all airports 54 58 57 55 59 54
São Tomé and Principe all airports 77 84 81 77 73 77
Senegal all airports 28 31 30 31 25 27
Seychelles all airports 65 69 67 65 69 64
Sierra Leone all airports 39 43 41 43 33 39
Somalia all airports 56 60 58 56 61 55
Republic of South Af-
ricaall airports 68 72 70 68 72 68
St Helena all airports 77 84 81 77 73 77
Sudan all airports 41 45 43 41 45 40
Swaziland all airports 68 72 70 68 72 68
Tanzania all airports 59 64 62 60 64 59
Togo all airports 61 67 64 61 54 61
Tunisia Djerba 22 28 25 22 28 22
Tunis 11 15 13 11 18 11
Uganda all airports 54 58 57 55 59 54
Zaire all airports 78 85 82 78 67 78
Zambia all airports 64 68 67 65 69 64
Zimbabwe all airports 64 68 67 65 69 64
III. AMERICA
1.North America
Canada Edmonton, Vancouver,
Winnipeg89 85 87 92 74 85
Gander, Moncton 75 68 71 77 56 76
Halifax, Montreal, Ottawa,
Quebec, Toronto81 76 79 84 64 76
Greenland all airports 85 80 81 90 67 75!B1993R2454 — EN — 01.07.2000 — 003.001 — 484
LIST V (United Kingdom, Denmark, Ireland) (con’t)
1 2 345678
III. AMERICA (con’t)
United States of
AmericaAkron, Albany, Atlanta,
Baltimore, Boston, Buffalo,Charleston, Chicago, Cin-
cinnati, Columbus, Detroit,
Indianapolis, Jacksonville,Kansas City, New Orleans,Lexington, Louisville,
Memphis, Milwaukee,
Minneapolis, Nashville,New York, Philadelphia,Pittsburg, St-Louis, Wash-
ington80 75 76 82 65 81
Albuquerque, Austin, Bil-
lings, Dallas, Denver,
Houston, Las Vegas, Los
Angeles, Oklahoma, Phoe-nix, Portland, Salt LakeCity, San Francisco, Seattle86 82 84 87 74 87
Anchorage, Fairbanks, Ju-
neau83 89 86 83 89 82
Honolulu 94 91 93 96 84 94
Miami 85 85 83 86 73 85
Puerto Rico 82 84 80 84 68 86
2.Central America
Bahamas all airports 78 80 77 80 65 83
Belize all airports 81 83 80 83 71 84
Bermuda all airports 78 80 77 80 65 83
Costa Rica all airports 81 83 80 83 71 84
Cuba all airports 81 83 80 83 71 84
Curaçao all airports 71 77 74 71 68 71
Dominican Republic all airports 78 80 77 80 65 83
El Salvador all airports 81 83 80 83 71 84
Guatemala all airports 81 83 80 83 71 84
Haiti all airports 78 80 77 80 65 83
Honduras all airports 81 83 80 83 71 84
Jamaica all airports 81 873 80 83 71 84
Mexico all airports 85 83 84 87 76 86
Nicaragua all airports 81 83 80 83 71 84
Panama all airports 81 83 80 83 71 84
Virgin Islands see West Indies
West Indies all airports 71 77 74 71 68 71
3.South America
Argentina all airports 71 75 73 71 69 71!
B1993R2454 — EN — 01.07.2000 — 003.001 — 485
LIST V (United Kingdom, Denmark, Ireland) (con’t)
1 2 345678
III. AMERICA (con’t)
Aruba all airports 71 77 74 71 68 71
Bolivia all airports 71 75 73 71 69 71
Brazil all airports 71 77 74 71 68 71
Chile all airports 71 75 73 71 69 71
Colombia all airports 71 77 74 71 68 71
Ecuador all airports 71 77 74 71 68 71
Guyana all airports 71 77 74 71 68 71
Paraguay all airports 71 75 75 71 69 71
Peru all airports 71 77 74 71 68 71
Suriname all airports 71 77 74 71 68 71
Trinidad and Tobago all airports 71 77 74 71 68 71
Uruguay all airports 71 75 75 71 69 71
Venezuela all airports 71 77 74 71 68 71
IV. ASIA
Afghanistan all airports 40 42 42 40 50 41
Armenia all airports 21 24 23 22 40 20
Azerbaijan all airports 21 24 23 22 40 20
Bahrain all airports 37 41 40 38 38 37
Bangladesh all airports 40 42 42 40 50 41
Bhutan see Nepal
Brunei see Malaysia
Burma see Myanmar
China all airports 59 62 61 60 69 59
Cyprus all airports 1 2 1 1 2 1
Georgia all airports 21 24 23 22 40 20
Hongkong all airports 73 76 75 73 76 72
India all airports 40 42 42 40 50 41
Indonesia all airports 73 76 75 73 76 72
Iran all airports 21 24 23 22 40 20
Iraq all airports 21 24 23 22 40 20
Israel all airports 19 21 20 19 19 18
Japan all airports 78 81 80 78 81 78
Jordan all airports 20 23 21 20 19 19
Kampuchea all airports 55 58 57 56 58 55!B
!M81993R2454 — EN — 01.07.2000 — 003.001 — 486
LIST V (United Kingdom, Denmark, Ireland) (con’t)
1 2 345678
IV. ASIA (con’t)
Kazakhstan all airports 67 72 70 69 84 65
Korea (North) all airports 73 76 75 73 76 72
Korea (South) all airports 73 76 75 73 76 72
Kuwait all airports 21 24 23 22 40 20
Kyrgyzstan all airports 67 72 70 69 84 65
Laos all airports 55 58 57 56 58 55
Lebanon all airports 18 20 19 18 19 16
Macao all airports 73 76 75 73 76 72
Malaysia all airports 73 76 75 73 76 72
Maldives all airports 55 59 57 55 55 56
Mongolia all airports 76 82 80 78 95 74
Muscat and Oman all airports 49 53 51 49 47 48
Myanmar all airports 55 58 57 56 58 55
Nepal all airports 40 42 42 40 50 41
Oman see Muscat and Oman
Pakistan all airports 40 42 40 40 50 41
Philippines all airports 73 76 75 73 76 72
Qatar all airports 37 41 40 38 38 37
Saudi Arabia all airports 37 41 40 38 42 37
Singapore all airports 73 76 75 73 76 72
Sri Lanka all airports 55 59 57 55 55 56
Syria all airports 20 23 21 20 19 19
Tajikistan all airports 20 23 21 20 23 19
Taiwan all airports 73 76 75 73 76 72
Thailand all airports 55 58 57 56 58 55
Turkmenistan all airports 67 72 70 69 84 65
United Arab Emirates all airports 37 41 40 38 42 37
Uzbekistan all airports 67 72 70 69 84 65
Vietnam all airports 55 58 57 56 58 55
Yemen, Arab Republic all airports 46 50 48 46 46 45
V. AUSTRALIA and
OCEANIAall airports 74 77 76 74 78 74!M81993R2454 — EN — 01.07.2000 — 003.001 — 487
LIST VI (Greece)
Third countries Airport of departureAirport of arrivalAthens
Heraklion
Corfu
RhodesSalonika
1 2 34567
I. EUROPE
Albania all airports 66 53 50 49 53
Armenia see Asia — — — — —Belarus all airports 34 30 29 29 30
Bosnia-Herzegovina all airports 15 12 12 11 12
Bulgaria all airports 29 18 17 16 63
Croatia all airports 62 49 46 45 49
Cyprus see Asia
Czech Republic Ostrava 19 16 22 15 22
Prague 76968
Estonia all airports 40 36 35 35 36
Faroe Islands all airports 12 11 12 10 11
Georgia see Asia — — — — —
Gibraltar 00000
Hungary all airports 24 20 28 19 27
Iceland all airports 26 24 24 23 24
Latvia all airports 40 36 35 35 36
Lithuania all airports 40 36 35 35 36
Former Yugoslav Repub-
licall airports 35 28 26 26 28
of Macedonia Malta all airports 18 15 14 14 15
Moldova all airports 48 44 43 43 44
Montenegro all airports 98778
Norway Ålesund, Bodø, Trondheim,
Alta, Kirkenes98953
Bergen 14 13 14 13 14
Kristiansand 55555
Oslo 54545!
B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.07.2000 — 003.001 — 488
LIST VI (Greece) (con’t)
1 2 34567
I. EUROPE (con’t)
Stavanger 10 9 10 9 10
Poland Bydgoszcz, Cracow, Gdansk
Rzeszów, Wroclaw25 22 22 22 22
Poznan 11 10 10 9 10
Szczecin (Stettin) 00000
Warsaw 22 20 19 19 20
Romania all airports 54 38 36 35 39
Russia Gorki, Kuibishev, Perm, Ros-
tov, Volgograd50 46 45 45 46
St Petersburg35 32 31 31 32
Moscow, Orel, Voronej 42 39 38 38 39
Irkoutsk, Kirensk, Kras-
noiarsk, Novossibirsk, Khaba-rovsk, Vladivostok71 67 66 66 67
Omsk, Sverdlovsk 58 55 54 54 55
Serbia all airports 68 55 53 51 55
Slovakia Bratislava 00000
Kosice, Presov 28 25 33 24 32
Slovenia all airports 27 19 18 18 43
Switzerland Basel 00000
Bern 14 12 12 11 12
Geneva 10000
Zurich 44444
Turkey (European Part) all airports
Turkey (Asian Part) Adana, Afyon, Antalya, Elâ-
zig, Gaziantep, Iskenderun,Kastamonu, Konya, Malatya,
Samsun, Trabzon51 42 40 40 63
Agri, Diyarbakir, Ezurum,
Kars, Van69 58 56 56 62
Akhisar, Ankara, Balikesir,
Bandirma, Bursa, Kütahya,Zonguldak50 39 38 37 67
Izmir 49 37 36 35 36
Ukraine all airports 40 36 35 35 36
II. AFRIQUE
Algeria Algiers 25 22 22 21 22
Annaba, Constantine 26 23 22 22 23
El Golea 40 36 36 35 36!
M6
!B1993R2454 — EN — 01.07.2000 — 003.001 — 489
LIST VI (Greece) (con’t)
1 2 34567
II. AFRIQUE (con’t)
Angola all airports 76 72 72 71 72
Benin all airports 72 68 68 71 68
Botswana all airports 95 91 90 90 91
Burkina Faso all airports 66 62 62 61 62
Burundi all airports 91 85 84 83 85
Cameroon all airports 70 66 65 65 66
Republic of Cape Verde all airports 62 59 58 58 59
Central African Republic all airports 69 65 64 64 65
Chad all airports 61 57 57 56 57
Comoros all airports 94 90 89 88 90
Congo all airports 73 70 69 69 70
Djibouti all airports 89 82 80 80 82
Egypt all airports 66 51 49 48 52
Equatorial Guinea all airports 80 76 75 74 76
Ethiopia all airports 88 80 78 77 80
Gabon all airports 70 66 65 65 66
Gambia all airports 62 59 58 58 59
Ghana all airports 72 68 68 71 68
Guinea all airports 69 66 65 65 66
Guinea Bissau all airports 69 66 65 65 66
Ivory Coast all airports 72 68 68 71 68
Kenya all airports 92 86 85 84 86
Lesotho all airports 95 91 90 90 91
Liberia all airports 69 66 65 65 66
Libya Benghazi 33 29 29 28 29
Sebha 40 36 35 35 36
Tripoli 22 19 19 19 20
Madagascar all airports 94 90 89 88 90
Malawi all airports 93 88 86 86 88
Mali all airports 66 62 62 61 62
Mauritania all airports 62 59 58 58 59
Mauritius all airports 94 90 89 88 90
Morocco Casablanca 37 34 34 33 34
Fez, Rabat 38 35 35 34 35
Ifni 46 42 42 41 43!B1993R2454 — EN — 01.07.2000 — 003.001 — 490
LIST VI (Greece) (con’t)
1 2 34567
II. AFRIQUE (con’t)
Tangiers, Tetuan 00000
Mozambique all airports 94 90 94 89 90
Namibia all airports 95 91 90 90 91
Niger all airports 66 62 62 61 62
Nigeria all airports 72 68 68 71 68
Rwanda all airports 91 85 84 83 85
São Tomé and Principe all airports 80 76 75 74 76
Senegal all airports 62 59 58 58 59
Seychelles all airports 94 90 89 88 90
Sierra Leone all airports 69 66 65 65 66
Somalia all airports 92 86 85 84 86
Republic of South Africa all airports 95 91 90 90 91
St Helena all airports 80 76 75 74 76
Sudan all airports 86 77 75 74 77
Swaziland all airports 95 91 90 90 91
Tanzania all airports 93 88 86 86 88
Togo all airports 72 68 68 71 68
Tunisia Djerba 23 20 20 20 20
Tunis 11 9 9 9 9
Uganda all airports 91 85 84 83 85
Zaire all airports 73 70 69 69 70
Zambia all airports 94 90 89 88 90
Zimbabwe all airports 94 90 89 88 90
III. AMERICA
1.North America
Canada Edmonton, Vancouver, Win-
nipeg58 56 55 55 56
Gander, Moncton 31 30 30 30 30
Halifax, Montreal, Ottawa,
Quebec, Toronto45 48 48 47 48
Greenland all airports 19 18 18 18 18!B1993R2454 — EN — 01.07.2000 — 003.001 — 491
LIST VI (Greece) (con’t)
1 2 34567
III. AMERICA (con’t)
United States of
AmericaAkron, Albany, Atlanta, Bal-
timore, Boston, Buffalo,Charleston, Chicago, Cincin-
nati, Columbus, Detroit, In-
dianapolis, Jacksonville, Kan-sas City, New Orleans, Lex-ington, Louisville, Memphis,
Milwaukee, Minneapolis,
Nashville, New York, Philad-elphia, Pittsburg, St Louis,Washington51 49 48 48 49
Albuquerque, Austin, Billings,
Dallas, Denver, Houston, LasVegas, Los Angeles, Okla-
homa, Phoenix, Portland, Salt
Lake City, San Francisco,Seattle63 61 61 60 61
Anchorage, Fairbanks, Juneau 71 68 68 68 69
Honolulu 74 72 72 72 72
Miami 61 59 59 59 59
Puerto Rico 58 56 56 56 57
2.Central America
Bahamas all airports 56 53 53 53 54
Belize all airports 61 59 58 58 59
Bermuda all airports 56 53 53 53 54
Costa Rica all airports 61 59 58 58 59
Cuba all airports 61 59 58 58 59
Curaçao all airports 67 64 64 64 65
Dominican Republic all airports 56 53 53 53 54
El Salvador all airports 61 59 58 58 59
Guatemala all airports 61 59 58 58 59
Haiti all airports 56 53 53 53 54
Honduras all airports 61 59 58 58 59
Jamaica all airports 61 59 58 58 59
Mexico all airports 65 63 63 62 63
Nicaragua all airports 61 59 58 58 59
Panama all airports 61 59 58 58 59
Virgin Islands see West Indies
West Indies all airports 67 64 64 64 65
3.South America
Argentina all airports 68 66 66 66 66
Aruba all airports 67 64 64 64 65!
B1993R2454 — EN — 01.07.2000 — 003.001 — 492
LIST VI (Greece) (con’t)
1 2 34567
III. AMERICA (con’t)
Bolivia all airports 68 66 66 66 66
Brazil all airports 67 64 64 64 65
Chile all airports 68 66 66 66 66
Colombia all airports 67 64 64 64 65
Ecuador all airports 67 64 64 64 65
Guyana all airports 67 64 64 64 65
Paraguay all airports 68 66 66 66 66
Peru all airports 67 64 64 64 65
Suriname all airports 67 64 64 64 65
Trinidad and Tobago all airports 67 64 64 64 65
Uruguay all airports 68 66 66 66 66
Venezuela all airports 67 64 64 64 65
IV. ASIA
Afghanistan all airports 77 73 72 72 73
Armenia all airports 20 18 18 18 18
Azerbaijan all airports 20 18 18 18 17
Bahrain all airports 84 74 72 71 74
Bangladesh all airports 77 73 72 72 73
Bhutan see Nepal
Brunei see Malaysia
Burma see Myanmar
China all airports 78 75 75 74 75
Cyprus all airports 37 28 27 26 28
Georgia all airports 20 18 18 18 18
Hongkong all airports 64 62 62 62 62
India all airports 77 73 72 72 73
Indonesia all airports 64 62 62 62 62
Iran all airports 20 18 18 18 18
Iraq all airports 20 18 18 18 18
Israel all airports 64 51 49 47 51
Japan all airports 82 80 80 80 81
Jordan all airports 64 51 49 47 51
Kampuchea all airports 92 89 88 87 89
Kazakhstan all airports 55 52 51 50 52!B
!M81993R2454 — EN — 01.07.2000 — 003.001 — 493
LIST VI (Greece) (con’t)
1 2 34567
IV. ASIA (con’t)
Korea (North) all airports 92 89 88 87 89
Korea (South) all airports 92 89 88 87 89
Kuwait all airports 20 18 18 18 18
Kyrgyzstan all airports 55 52 51 50 52
Laos all airports 92 89 88 87 89
Lebanon all airports 62 49 47 46 49
Macao all airports 92 89 88 87 89
Malaysia all airports 92 89 88 87 89
Maldives all airports 94 90 89 89 90
Muscat and Oman all airports 88 81 80 79 81
Mongolia all airports 71 67 66 66 67
Myanmar all airports 92 89 88 87 89
Nepal all airports 77 73 72 72 73
Oman see Muscat and Oman
Pakistan all airports 77 73 72 72 73
Philippines all airports 92 89 88 87 89
Qatar all airports 84 74 72 71 74
Saudi Arabia all airports 84 74 72 71 74
Singapore all airports 92 89 88 87 89
Sri Lanka all airports 94 90 89 89 90
Syria all airports 59 52 50 49 53
Tajikistan all airports 55 52 51 50 52
Taiwan all airports 92 89 88 87 89
Thailand all airports 92 89 88 87 89
Turkmenistan all airports 55 52 51 50 52
United Arab Emirates all airports 88 81 80 79 81
Uzbekistan all airports 55 52 51 50 52
Vietnam all airports 92 89 88 87 89
Yemen, Arab Republic all airports 80 80 79 78 80
V. AUSTRALIA and
OCEANIAall airports 97 95 94 94 95!M81993R2454 — EN — 01.07.2000 — 003.001 — 494
LIST VII (Spain)
Third counties Airport of departureAirport of arrivalBarcelona
Bilbao
Las Palmas
Madrid
Palma
Valencia
S´eville
Santiago de Compostela
1 2 34567891 0
I. EUROPE
Albania all airports 40 40 19 36 22 36 31 31
Armenia see Asia — — — — — — — —Belarus all airports 45 43 23 38 44 41 35 37
Bosnia-Herze-
govinaall airports 28 26 11 20 12 14 17 17
Bulgaria all airports 6 7 3 5 4 5 5 6
Croatia all airports 13 13 6 9 10 10 8 8
Cyprus see Asia
Czech Republic Ostrava 12 12 6 9 13 12 9 15
Prague 11 10 4 8 10 9 7 8
Estonia all airports 33 29 16 28 26 26 23 26
Faroe Islands all airports 17 19 8 15 16 16 15 19
Georgia see Asia — — — — — — — —Gibraltar 0 0 0 0 0 0 0 0
Hungary all airports 28 14 11 21 26 23 18 19
Iceland all airports 43 49 18 37 40 40 40 51
Latvia all airports 33 29 16 28 26 26 23 26
Lithuania all airports 33 32 17 29 33 30 25 28
Former Yugoslav
Republic of Mace-
doniaall airports 52 39 19 39 52 44 34 34
Malta all airports 9 6 3 6 9 7 5 5
Moldova all airports 54 47 21 44 53 48 40 40
Montenegro all airports 44 34 16 32 56 36 28 28
Norway Ålesund, Bodø, Trond-
heim, Alta, Kirkenes35 37 20 33 33 32 30 35!
B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.07.2000 — 003.001 — 495
LIST VII (Spain) (con’t)
1 2 34567891 0
I. EUROPE (con’t)
Bergen 37 39 20 33 33 33 29 37
Kristiansand 5 5 3 4 4 4 4 5
Oslo 15 17 9 14 14 14 12 15
Stavanger 27 30 14 25 25 25 22 27
Poland Bydgoszcz, Cracow,
Gdansk Rzeszów,Wroclaw43 38 17 32 38 38 27 32
Poznan 24 21 10 18 21 15 15 18
Szczecin 0 0 0 0 0 0 0 0
Warsaw 31 30 14 27 30 28 22 25
Romania all airports 13 11 6 11 13 11 9 9
Russia Gorki, Kuibishev,
Perm, Rostov, Vol-gograd60 54 38 52 59 56 48 50
Saint-Petersburg43 42 24 38 41 39 34 38
Moscow, Orel, Voronej 53 62 30 46 50 47 41 45
Irkoutsk, Kirensk,
Krasnoiarsk, Novossi-birsk, Khabarovsk,
Vladivostok82 77 63 75 82 78 72 72
Omsk, Sverdlovsk 71 57 51 64 69 67 60 60
Serbia all airports 37 30 15 28 36 31 24 24
Slovakia Bratislava 0 0 0 0 0 0 0 0
Kosice, Presov 18 16 8 14 18 16 12 13
Slovenia all airports 17 12 5 11 14 12 10 10
Switzerland Basel 0 0 0 0 0 0 0 0
Bern 10 9 9 7 8 8 5 6
Geneva 0 0 0 0 0 0 0 0
Zurich 24 20 6 17 20 17 13 14
Turkey (European
Part)all airports 10 9 10 9 10 10 12 10
Turkey (Asian
Part)Adana, Afyon, Anta-
lya, Elâzig, Gaziantep,
Iskenderun, Kasta-monu, Konya, Malatya,Samsun, Trabzon2 22 882 12 32 22 12 1
Agri, Diyarbakir, Ezu-
rum, Kars, Van34 31 23 30 35 32 28 26
Akhisar, Ankara,
Balikesir, Bandirma,Bursa, Kütahya, Zon-guldak18 15 10 5 18 16 14 13
Izmir 12 10 7 10 13 11 9 9!
M61993R2454 — EN — 01.07.2000 — 003.001 — 496
LIST VII (Spain) (con’t)
1 2 34567891 0
I. EUROPE (con’t)
Ukraine all airports 42 38 22 35 41 37 40 32
II. AFRICA
Algeria Algiers 57 33 23 50 100 84 41 30
Annaba, Constantine 67 38 30 44 100 67 68 42
El Golea 66 52 90 67 100 82 79 47
Angola all airports 92 86 98 93 96 98 85
Benin all airports 75 70 100 77 81 82 85 70
Botswana all airports 94 89 100 94 97 97 96 88
Burkina Faso all airports 68 64 100 73 74 76 81 88
Burundi all airports 73 62 100 69 75 72 70 62
Cameroon all airports 91 84 100 90 97 96 94 81
Republic of Cape
Verdeall airports 39 39 100 45 42 44 52 43
Central African
Republicall airports 76 69 100 73 81 79 78 67
Chad all airports 76 68 100 74 68 67 64 55
Comoros all airports 80 75 100 78 83 73 80 73
Congo all airports 93 87 100 94 99 97 97 85
Djibouti all airports 78 67 100 74 80 77 75 67
Egypt all airports 25 22 100 22 27 25 21 10
Equatorial Guinea all airports 88 86 100 92 92 93 98 87
Ethiopia all airports 62 56 100 58 60 64 59 54
Gabon all airports 91 84 100 90 97 96 94 81
Gambia all airports 39 39 100 45 42 44 52 43
Ghana all airports 75 70 100 77 81 82 85 70
Guinea all airports 49 49 100 55 54 54 61 51
Guinea Bissau all airports 49 49 100 55 54 54 61 51
Ivory Coast all airports 75 70 100 77 81 82 85 70
Kenya all airports 71 66 100 68 74 72 69 62
Lesotho all airports 94 89 100 94 97 97 96 88
Liberia all airports 49 49 100 55 54 54 61 51
Libya Benghazi 36 29 93 30 40 35 28 24
Tripoli 35 25 94 27 41 35 25 21
Madagascar all airports 80 75 100 78 83 73 80 73
Malawi all airports 80 69 100 762 77 75 73 67!M6
!B1993R2454 — EN — 01.07.2000 — 003.001 — 497
LIST VII (Spain) (con’t)
1 2 34567891 0
II. AFRICA (con’t)
Mali all airports 68 64 100 73 74 76 81 88
Mauritania all airports 39 39 100 45 42 44 52 43
Mauritius all airports 80 75 100 78 83 73 80 73
Morocco Casablanca 27 28 77 37 30 38 88 35
Fez, Rabat 23 23 83 36 25 33 67 23
Ifni 48 48 58 66 15 62 27 17
Tangiers, Tetuan 0 0 0 0 0 0 0 0
Mozambique all airports 80 75 100 78 83 73 80 73
Namibia all airports 94 89 100 94 97 97 96 88
Niger all airports 68 64 100 73 74 76 81 88
Nigeria all airports 75 70 100 77 81 82 85 70
Rwanda all airports 73 62 100 69 75 72 70 62
São Tomé and
Principeall airports 88 86 100 92 92 93 98 87
Senegal all airports 39 39 100 45 42 44 52 43
Seychelles all airports 80 75 100 78 83 73 80 73
Sierra Leone all airports 49 49 100 55 54 54 61 51
Somalia all airports 71 66 100 68 74 72 69 62
Republic of South
Africaall airports 94 89 100 94 97 97 96 88
St Helena all airports 88 86 100 92 92 93 98 87
Sudan all airports 59 53 100 55 58 56 52 56
Swaziland all airports 94 89 100 94 97 97 52 56
Tanzania all airports 80 69 100 72 77 75 73 67
Togo all airports 75 70 100 77 81 82 85 70
Tunisia Djerba 83 58 100 63 100 82 94 54
Tunis 75 49 100 50 100 73 75 34
Uganda all airports 73 62 100 69 75 72 70 62
Zaire all airports 93 87 100 94 99 97 97 85
Zambia all airports 80 75 100 78 83 73 80 73
Zimbabwe all airports 80 75 100 78 83 73 80 73
III. AMERICA
1.North America
Canada Edmonton, Vancouver,
Winnipeg72 70 100 76 69 73 72 70
Gander, Moncton 58 60 100 68 59 63 62 60!B1993R2454 — EN — 01.07.2000 — 003.001 — 498
LIST VII (Spain) (con’t)
1 2 34567891 0
III. AMERICA
(con’t)
Halifax, Montreal, Ot-
tawa, Quebec, Toronto58 59 100 58 58 62 62 59
Greenland all airports 67 76 100 73 67 68 67 82
United States of
AmericaAkron, Albany, At-
lanta, Baltimore, Bos-
ton, Buffalo, Charles-ton, Chicago, Cincin-nati, Columbus, Det-
roit, Indianapolis,
Jacksonville, KansasCity, New Orleans,Lexington, Louisville,
Memphis, Milwaukee,
Minneapolis, Nash-ville, New York, Phil-adelphia, Pittsburg, St
Louis, Washington71 70 100 72 70 71 73 71
Albuquerque, Austin,
Billings, Dallas,
Denver, Houston, Las
Vegas, Los Angeles,Oklahoma, Phoenix,Portland, Salt Lake
City, San Francisco,
Seattle75 77 100 80 75 77 75 75
Anchorage, Fairbanks,
Juneau71 72 100 77 74 71 73 71
Honolulu 77 82 100 85 81 83 82 82
Miami 69 70 100 73 67 70 68 68
Puerto Rico 56 57 100 57 53 56 58 58
2.Central America
Bahamas all airports 56 57 100 57 53 56 58 58
Belize all airports 53 53 100 57 52 56 58 58
Bermuda all airports 56 57 100 57 53 56 58 58
Costa Rica all airports 53 53 100 57 52 56 58 58
Cuba all airports 51 53 100 57 52 56 58 58
Curaçao all airports 53 53 100 57 52 56 58 58
Dominican Re-
publicall airports 53 53 100 57 52 56 58 58
El Salvador all airports 53 53 100 57 52 56 58 58
Guatemala all airports 56 57 100 57 53 56 58 58
Haiti all airports 56 57 100 57 53 56 58 58
Honduras all airports 53 53 100 57 52 56 58 58
Jamaica all airports 53 53 100 57 52 56 58 58
Mexico all airports 58 43 100 45 44 45 45 45
Nicaragua all airports 53 53 100 57 52 56 58 58!
B1993R2454 — EN — 01.07.2000 — 003.001 — 499
LIST VII (Spain) (con’t)
1 2 34567891 0
III. AMERICA
(con’t)
Panama all airports 56 57 100 57 53 56 58 58
Virgin Islands see West Indies
West Indies all airports 53 53 100 57 52 56 58 58
3.South America
Argentina all airports 79 80 100 83 79 82 86 82
Aruba all airports 32 32 100 33 31 33 30 30
Bolivia all airports 79 80 100 83 79 82 86 82
Brazil all airports 79 80 100 78 76 77 82 76
Chile all airports 79 80 100 83 79 82 86 82
Colombia all airports 74 74 100 78 76 77 82 76
Ecuador all airports 74 74 100 78 76 77 82 76
Guyana all airports 74 74 100 78 76 77 82 76
Paraguay all airports 79 80 100 83 79 82 86 82
Peru all airports 74 74 100 78 76 77 82 76
Suriname all airports 74 74 100 78 76 77 82 76
Trinidad and
Tobagoall airports 74 74 100 78 76 77 82 76
Uruguay all airports 79 80 100 83 79 82 86 82
Venezuela all airports 74 74 100 78 76 77 82 76
IV. ASIA
Afghanistan all airports 69 65 56 64 70 69 63 60
Armenia all airports 21 18 13 17 21 19 16 16
Azerbaijan all airports 21 18 13 17 21 19 16 16
Bahrain all airports 54 48 38 47 54 50 45 43
Bangladesh all airports 69 65 56 64 70 69 63 60
Bhutan see Nepal
Brunei see Malaysia
Burma see Myanmar
China all airports 64 61 54 61 65 62 60 59
Cyprus all airports 17 15 11 14 18 16 14 13
Georgia all airports 21 18 13 17 21 19 16 16
Hongkong all airports 76 64 57 63 67 65 62 62
India all airports 69 65 56 64 70 69 63 60
Indonesia all airports 76 64 57 63 67 65 62 62!B
!M81993R2454 — EN — 01.07.2000 — 003.001 — 500
LIST VII (Spain) (con’t)
1 2 34567891 0
IV. ASIA (con’t)
Iran all airports 21 18 13 17 21 19 16 16
Iraq all airports 21 18 13 17 21 19 16 16
Israel all airports 27 24 18 24 29 26 23 21
Japan all airports 88 75 69 75 79 88 74 73
Jordan all airports 28 25 19 25 30 27 24 22
Kampuchea all airports 77 73 68 73 71 76 72 70
Kazakhstan all airports 38 35 29 35 38 37 34 33
Korea (North) all airports 76 64 57 63 67 65 62 62
Korea (South) all airports 76 64 57 63 67 65 62 62
Kuwait all airports 21 18 13 17 21 19 16 16
Kyrgyzstan all airports 38 35 29 35 38 37 34 33
Laos all airports 77 73 68 73 71 76 72 70
Lebanon all airports 26 23 17 23 28 25 22 20
Macao all airports 76 64 57 63 67 65 62 62
Malaysia all airports 76 64 57 63 67 65 62 62
Maldives all airports 74 70 100 70 75 73 70 66
Muscat and Oman all airports 57 52 45 51 58 55 50 47
Mongolia all airports 69 67 58 65 69 68 64 63
Myanmar all airports 77 73 68 73 71 76 72 78
Nepal all airports 69 65 56 64 70 69 63 60
Oman see Muscat and Oman
Pakistan all airports 69 65 56 64 70 69 63 60
Philippines all airports 76 64 57 63 67 65 62 62
Qatar all airports 54 48 38 47 54 50 45 43
Saudi Arabia all airports 54 48 38 47 54 50 45 43
Singapore all airports 76 64 57 63 67 65 62 62
Sri Lanka all airports 74 70 100 70 75 73 70 66
Syria all airports 28 25 19 25 30 27 24 22
Tajikistan all airports 38 35 29 35 38 37 34 33
Taiwan all airports 76 64 57 63 67 65 62 62
Thailand all airports 77 73 68 73 71 76 72 70
Turkmenistan all airports 38 35 29 35 38 37 34 33
United Arab Emir-
atesall airports 57 52 45 51 58 55 50 47
Uzbekistan all airports 38 35 29 35 38 37 34 33!M81993R2454 — EN — 01.07.2000 — 003.001 — 501
LIST VII (Spain) (con’t)
1 2 34567891 0
IV. ASIA (con’t)
Vietnam all airports 77 73 68 73 71 76 72 70
Yemen, Arab Re-
publicall airports 56 51 100 53 59 56 53 49
V. AUSTRALIA
and OCEANIAall airports 85 82 82 83 86 85 83 80!M81993R2454 — EN — 01.07.2000 — 003.001 — 502
LIST VIII (Portugal)
Third countries Airport of departureAirport of arrivalFunchal
Lisbon
Ponta Delgada
Oporto
12 3 4 5 6
I. EUROPE
Albania all airports 5 7 5 8
Armenia see Asia — — — —Belarus all airports 21 17 19 19
Bosnia-Herzegovine all airports 11 15 9 17
Bulgaria all airports 11 11 12 11
Croatia all airports 5 7 4 8
Cyprus see Asia
Estonia all airports 15 19 14 21
Georgia see Asia — — — —Gibraltar 0 0 0 0
Hungary all airports 12 17 11 18
Faroe Islands all airports 11 14 11 15
Iceland all airports 31 36 34 40
Latvia all airports 156 19 14 21
Lituania all airports 15 19 14 21
Former Yugoslav Republic of
Macedoniaall airports 9 12 8 13
Malta all airports 3 4 2 4
Moldova all airports 28 38 26 39
Montenegro all airports 9 13 8 14
Norway Ålesund, Bodø, Trondheim, Alta,
Kirkenes24 30 24 32
Bergen 12 15 12 17
Kristiansand 31 4 3 5
Oslo 7 9 7 10
Stavanger 7 10 7 11
Poland Bydgoszcz, Cracow, Gdansk
Rzeszów, Wroclaw4536!
B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.07.2000 — 003.001 — 503
LIST VIII (Portugal) (con’t)
12 3 4 5 6
I. EUROPE (con’t)
Poznan 4 6 4 7
Szczecin 0 0 0 0
Warsaw 11 15 10 16
Czech Republic Ostrava 7 9 7 10
Prague 5 7 4 8
Roumania all airports 28 28 19 30
Russia Gorki, Kuibishev, Perm, Rostov,
Volgograd39 50 37 49
Saint-Petersburg21 26 20 28
Moscow, Orel, Voronej 34 43 32 44
Irkoutsk, Kirensk, Krasnoiarsk,
Novossibirsk, Khabarovsk, Vladi-vostok63 71 59 72
Omsk, Sverdlovsk 51 57 48 60
Serbia all airports 16 23 14 24
Slovakia Bratislava 0 0 0 0
Kosice, Presov 11 11 6 12
Slovenia all airports 5 7 4 8
Switzerland Basel 0 0 0 0
Bern 3 5 3 5
Geneva 0 0 0 0
Zurich 8 12 7 14
Turkey (European Part) all airports 5 6 4 6
Turkey (Asian Part) Adana, Afyon, Antalya, Elâzig,
Gaziantep, Iskenderun, Kasta-monu, Konya, Malatya, Samsun,Trabzon5787
Agri, Diyarbakir, Ezurum, Kars,
Van22 27 20 27
Akhisar, Ankara, Balikesir,
Bandirma, Bursa, Kütahya, Zon-guldak10 13 9 13
Izmir 7 8 6 9
Ukraine all airports 23 30 2 32
II. AFRICA
Algeria Algiers 15 28 12 27
Annaba, Constantine 21 32 16 32
El Golea 42 58 29 53
Angola all airports 91 88 77 84!
M6
!B1993R2454 — EN — 01.07.2000 — 003.001 — 504
LIST VIII (Portugal) (con’t)
12 3 4 5 6
II. AFRICA (con’t)
Benin all airports 83 89 57 83
Botswana all airports 92 84 82 82
Burkina Faso all airports 66 71 50 66
Burundi all airports 92 66 79 64
Cameroon all airports 86 88 70 85
Republic of Cape Verde all airports 75 53 55 48
Central African Republic all airports 92 66 79 64
Chad all airports 67 71 54 68
Comoros all airports 81 78 81 76
Congo all airports 90 87 74 83
Djibouti all airports 96 70 83 68
Egypt all airports 18 21 18 20
Equatorial Guinea all airports 89 81 77 78
Ethiopia all airports 95 55 82 53
Gabon all airports 86 88 70 85
Gambia all airports 75 53 55 48
Ghana all airports 83 89 57 83
Guinea all airports 78 61 59 55
Guinea Bissau all airports 78 61 59 55
Ivory Coast all airports 83 89 57 83
Kenya all airports 62 66 55 64
Lesotho all airports 92 84 82 82
Liberia all airports 83 89 57 83
Libya Benghazi 20 26 17 25
Tripoli 16 23 13 24
Madagascar all airports 81 78 81 76
Malawi all airports 94 68 82 68
Mali all airports 66 71 50 66
Mauritania all airports 75 53 55 48
Mauritius all airports 81 78 81 76
Morocco Casablanca 100 50 52 34
Fez, Rabat 100 36 61 26
Ifni 60 79 40 65
Tangiers, Tetuan 0 0 0 0
Mozambique all airports 81 78 81 76!B1993R2454 — EN — 01.07.2000 — 003.001 — 505
LIST VIII (Portugal) (con’t)
12 3 4 5 6
II. AFRICA (con’t)
Namibia all airports 92 84 82 82
Niger all airports 66 71 50 66
Nigeria all airports 83 89 57 83
Rwanda all airports 92 66 79 64
São Tomé and Principe all airports 89 81 77 78
Senegal all airports 75 53 55 48
Seychelles all airports 81 78 81 76
Sierra Leone all airports 78 61 59 55
Somalia all airports 62 66 55 64
Republic of South Africa all airports 92 84 82 82
St Helena all airports 89 81 77 78
Sudan all airports 46 51 39 50
Swaziland all airports 93 84 82 82
Tanzania all airports 94 68 82 68
Togo all airports 83 89 57 83
Tunisia Djerba 58 49 43 48
Tunis 55 39 42 39
Uganda all airports 92 66 79 64
Zaire all airports 90 87 74 83
Zambia all airports 93 78 81 76
Zimbabwe all airports 81 78 81 76
III. AMERIQUE
1.North America
Canada Edmonton, Vancouver, Winnipeg90 51 100 50
Gander, Moncton 77 67 100 65
Halifax, Montreal, Ottawa, Que-
bec, Toronto84 74 100 65
Greenland all airports 73 72 100 79
United States of America Akron, Albany, Atlanta, Baltim-
ore, Boston, Buffalo, Charleston,
Chicago, Cincinnati, Columbus,
Detroit, Indianapolis, Jackson-ville, Kansas City, New Orleans,Lexington, Louisville, Memphis,
Milwaukee, Minneapolis, Nash-
ville, New York, Philadelphia,Pittsburg, St Louis, Washington84 74 100 73!
B1993R2454 — EN — 01.07.2000 — 003.001 — 506
LIST VIII (Portugal) (con’t)
12 3 4 5 6
III. AMERIQUE (con’t)
Albuquerque, Austin, Billings,
Dallas, Denver, Houston, LasVegas, Los Angeles, Oklahoma,
Phoenix, Portland, Salt Lake City,
San Francisco, Seattle88 82 100 81
Anchorage, Fairbanks, Juneau 92 62 100 61
Honolulu 96 90 100 88
Miami 92 79 100 77
Puerto Rico 100 70 100 76
2.Central America
Bahamas all airports 100 70 100 76
Belize all airports 100 84 100 82
Bermuda all airports 100 70 100 76
Costa Rica all airports 100 84 100 82
Cuba all airports 100 84 100 82
Curaçao all airports 100 84 100 82
Dominican Republic all airports 100 70 100 76
El Salvador all airports 100 84 100 82
Guatemala all airports 100 84 100 82
Haiti all airports 100 70 100 76
Honduras all airports 100 84 100 82
Jamaica all airports 100 84 100 82
Mexico all airports 100 85 100 82
Nicaragua all airports 100 84 100 82
Panama all airports 100 84 100 82
Virgin Islands see West Indies
West Indies all airports 100 84 100 82
3.South America
Argentina all airports 97 86 94 83
Aruba all airports 100 84 100 82
Bolivia all airports 97 86 94 83
Brazil all airports 95 82 89 80
Chile all airports 97 86 94 83
Colombia all airports 95 82 89 80
Ecuador all airports 95 82 89 80
Guyana all airports 95 82 89 80
Paraguay all airports 97 86 94 83!
B1993R2454 — EN — 01.07.2000 — 003.001 — 507
LIST VIII (Portugal) (con’t)
12 3 4 5 6
III. AMERIQUE (con’t)
Peru all airports 95 82 89 80
Suriname all airports 95 82 89 80
Trinidad and Tobago all airports 95 82 89 80
Uruguay all airports 97 86 94 83
Venezuela all airports 95 82 89 80
IV. ASIA
Afghanistan all airports 55 60 51 61
Armenia all airports 15 18 14 18
Azerbaijan all airports 15 18 14 18
Bahrain all airports 37 43 34 43
Bangladesh all airports 55 60 51 61
Bhutan see Nepal
Brunei see Malaysia
Burma see Myanmar
China all airports 55 58 52 59
Cyprus all airports 10 12 8 12
Georgia all airports 15 18 14 18
Hong-kong all airports 57 62 56 62
India all airports 55 60 51 61
Indonesia all airports 57 62 56 62
Iran all airports 15 18 14 18
Iraq all airports 15 18 14 18
Israel all airports 20 29 17 23
Japan all airports 60 64 57 64
Jordan all airports 21 30 18 24
Kampuchea all airports 66 61 62 70
Kazakhstan all airports 29 32 26 32
Korea (North) all airports 57 62 56 62
Korea (South) all airports 57 62 56 62
Kuwait all airports 15 18 14 18
Kyrgyzstan all airports 29 32 26 32
Laos all airports 66 61 62 70
Lebanon all airports 19 28 16 22
Macao all airports 57 62 56 62!B
!M81993R2454 — EN — 01.07.2000 — 003.001 — 508
LIST VIII (Portugal) (con’t)
12 3 4 5 6
IV. ASIA (con’t)
Malaysia all airports 57 62 56 62
Maldives all airports 63 67 59 67
Muscat and Oman all airports 55 60 51 61
Mongolia all airports 58 64 55 64
Myanmar all airports 66 61 62 70
Nepal all airports 55 60 51 61
Oman see Muscat and Oman
Pakistan all airports 55 60 51 61
Philippines all airports 57 62 56 62
Qatar all airports 37 43 34 43
Saudi Arabia all airports 37 43 34 43
Singapore all airports 57 62 56 62
Sri Lanka all airports 65 68 60 68
Syria all airports 21 30 18 24
Tajikistan all airports 29 32 26 32
Taiwan all airports 57 62 56 62
Thailand all airports 66 61 62 70
Turkmenistan all airports 29 32 26 32
United Arab Emirates all airports 55 60 51 61
Uzbekistan all airports 29 32 26 32
Vietnam all airports 66 61 62 70
Yemen, Arab Republic all airports 45 49 40 49
V. AUSTRALIA and
OCEANIAall airports 81 83 77 82!M81993R2454 — EN — 01.07.2000 — 003.001 — 509
!A1
LIST IX (Sweden)
Third countries Airport of departureAirport of arrivalGothenburg
Malm¨o
Norrk¨oping
Stockholm
1 2 34567
I. EUROPE
Albania all airports 77 88 88 85
Armenia see Asia — — — — —Belarus all airports 72 86 87 80
Bosnia-Herzegovina all airports 48 60 87 80
Bulgaria all airports 80 92 89 86
Croatia all airports 43 53 81 77
Cyprus see Asia
Czech Republic Brno 24 32 71 21
Ostrava 69 86 85 78
Prague 12 17 11 97
Estonia all airports 48 48 73 92
Faroe Islands all airports 32 28 28 27
Georgia see Asia — — — — —Gibraltar 0000
Hungary all airports 72 69 86 77
Iceland all airports 60 54 67 65
Latvia all airports 63 83 71 75
Lithuania all airports 45 67 67 92
Former Yugoslav Repub-
lic of Macedoniaall airports 80 92 91 88
Malta all airports 4444
Moldova all airports 82 90 87 89
Montenegro all airports 55 44 85 85
Norway Ålesund 11 9 13 14
Bodø, Trondheim
Alta, Kirkenes
Bergen 93 59 56 54!
M8
!A1
!M8
!A11993R2454 — EN — 01.07.2000 — 003.001 — 510
LIST IX (Sweden) (con’t)
1 2 34567
I. EUROPE (con’t)
Kristiansand 67 38 42 34
Oslo 36 18 20 15
Stavanger 79 51 52 41
Poland Bydgoszcz, Gdansk Rzeszów,
Wroclaw44 64 64 50
Cracow 66 83 79 73
Szczecin (Stettin) 0000
Warsaw 58 74 70 67
Romania Bucarest 81 91 86 85
all airports 78 97 84 39
Russia Gorki, Kuibyshev, Perm 87 94 90 98
Rostov, Volgograd 73 59 92 95
St Petersburg85 85 85 97
Moscow, Orel
Voronezh
Irkoutsk, Kirensk
Krasnoiarsk, Novossibirsk
Khabarovsk, Vladivostok 84 85 88 90
Omsk, Sverdlovsk 86 87 92 95
Serbia all airports 78 92 83 83
Slovakia Bratislava 0000
Kosice, Presov 68 86 85 78
Slovenia all airports 43 52 81 71
Switzerland Basel 0000
Bern 5654
Geneva 8866
Zurich 6432
Turkey (European Part) all airports 9 10 90 89
Turkey (Asian Part) Adana, Afyon, Antalya, Elâ-
zig, Gaziantep, Iskenderun,Kastamonu, Konya, Malatya,Samsun,Trébizonde (Trabson)32 34 93 93
Agri, Diyarbakir, Ezurum,
Kars, Van89 86 91 94
Akhisar, Ankara, Balikesir,
Bandirma, Bursa, Kütahya,Zonguldak85 94 90 93
Ukraine Kiav 77 89 82 87!
A11993R2454 — EN — 01.07.2000 — 003.001 — 511
LIST IX (Sweden) (con’t)
1 2 34567
I. EUROPE (con’t)
Lvov, Odessa, Simferopol 85 91 88 88
II. AFRICA
Algeria Algiers 11 12 5 10
Annaba, Constantine 10 11 10 9
El Golea 34 34 32 31
Angola all airports 65 68 65 64
Benin all airports 58 61 56 56
Botswana all airports 58 61 56 56
Burkina Faso all airports 56 59 54 53
Burundi all airports 56 58 59 55
Cameroon all airports 58 61 57 56
Republic of Cape Verde all airports 26 27 25 36
Central African Republic all airports 50 53 49 48
Chad all airports 56 59 54 53
Comoros all airports 65 67 64 64
Congo all airports 63 66 62 61
Djibouti all airports 22 23 22 22
Egypt all airports 22 23 22 22
Equatorial Guinea all airports 57 60 57 53
Ethiopia all airports 48 51 48 48
Gabon all airports 58 61 57 56
Gambia all airports 26 27 25 36
Ghana all airports 58 61 56 56
Guinea all airports 51 53 49 48
Guinea Bissau all airports 51 53 49 48
Ivory Coast all airports 58 61 56 56
Kenya all airports 57 60 57 53
Lesotho all airports 58 61 56 56
Liberia all airports 51 53 49 48
Libya Benghazi, Tripoli 14 18 16 16
Sebha 32 28 29 27
Madagascar all airports 65 67 64 64
Malawi all airports 57 60 57 53
Mali all airports 56 59 54 53
Mauritania all airports 26 27 25 36!A11993R2454 — EN — 01.07.2000 — 003.001 — 512
LIST IX (Sweden) (con’t)
1 2 34567
II. AFRICA (con’t)
Mauritius all airports 65 67 64 64
Morocco Tangiers, Tetuan 0000
other airports 10 10 9 9
Mozambique all airports 65 67 64 64
Namibia all airports 58 61 56 56
Niger all airports 56 59 54 53
Nigeria all airports 58 61 56 56
Rwanda all airports 56 58 59 55
São Tome and Principe all airports 51 53 49 48
Senegal all airports 26 27 25 36
Seychelles all airports 65 67 64 64
Sierra Leone all airports 51 53 49 48
Somalia all airports 57 60 57 53
Republic of South Africa, all airports 70 75 72 71
St Helena all airports 51 53 49 48
Sudan all airports 42 45 42 42
Swaziland all airports 58 61 56 56
Tanzania all airports 57 60 57 53
Togo all airports 58 61 56 56
Tunisia Djerba 11 12 10 10
Tunis
Uganda all airports 56 58 59 55
Zaire all airports 63 66 62 61
Zambia all airports 65 67 64 64
Zimbabwe all airports 65 67 64 64
III. AMERICA
1.North America
Canada Edmonton, Vancouver, Win-
nipeg84 83 81 80
Halifax, Montreal, Ottawa,
Quebec, Toronto74 74 71 69
Greenland all airports 78 75 73 71!A11993R2454 — EN — 01.07.2000 — 003.001 — 513
LIST IX (Sweden) (con’t)
1 2 34567
III. AMERICA (con’t)
United States of
AmericaAkron, Albany, Atlanta, Bal-
timore, Boston, Buffalo,Charleston, Chicago, Cincin-
nati, Columbus, Detroit, In-
dianapolis, Jacksonville, Kan-sas City, New Orleans, Lex-ington, Louisville, Memphis,
Milwaukee, Minneapolis,
Nashville, New York, Philad-elphia, Pittsburg, St Louis,Washington74 74 70 68
Albuquerque, Austin, Billings,
Dallas, Denver, Houston, LasVegas, Los Angeles, Okla-
homa, Phoenix, Portland, Salt
Lake City, San Francisco,Seattle59 62 60 59
Anchorage, Fairbanks, Juneau 86 81 84 83
Honolulu 87 87 85 85
Miami 78 78 74 74
Puerto Rico 76 75 72 72
2.Central America
Bahamas all airports 53 54 51 50
Belize all airports 61 61 59 58
Bermuda all airports 53 54 51 50
Costa Rica all airports 61 61 59 58
Cuba all airports 61 61 59 58
Curaçao all airports 58 59 56 56
Dominican Republic all airports 53 54 51 50
El Salvador all airports 61 61 59 68
Guatemala all airports 61 61 59 58
Haiti all airports 53 54 51 51
Honduras all airports 61 61 59 58
Jamaica all airports 61 61 59 58
Mexico all airports 68 66 68 65
Nicaragua all airports 61 61 59 58
Panama all airports 61 61 58 58
Virgin Islands see West Indies 58 59 56 56
West Indies all airports
3.South America
Argentina all airports 64 66 63 63
Aruba all airports 58 59 56 56!
A11993R2454 — EN — 01.07.2000 — 003.001 — 514
LIST IX (Sweden) (con’t)
1 2 34567
III. AMERICA (con’t)
Bolivia all airports 64 66 63 62
Brazil all airports 58 59 56 56
Chile all airports 64 66 63 62
Colombia all airports 58 59 56 56
Ecuador all airports 58 59 56 56
Guyana all airports 58 59 56 56
Paraguay all airports 64 66 63 62
Peru all airports 68 59 56 58
Suriname all airports 58 59 56 58
Trinidad and Tobago all airports 58 59 56 56
Uruguay all airports 64 66 63 62
Venezuela all airports 58 59 56 56
IV. ASIA
Afghanistan all airports 94 97 96 97
Armenia all airports 22 21 20 20
Azerbaijan all airports 22 21 20 20
Bahrain all airports 19 20 33 33
Bangladesh all airports 94 97 96 97
Bhutan see Nepal
Brunei see Malaysia
Burma see Myanmar
China all airports 94 98 98 99
Cyprus all airports 2322
Georgia all airports 22 21 20 20
Hongkong all airports 96 99 97 98
India all airports 94 97 96 97
Indonesia all airports 96 99 97 98
Iran all airports 22 21 20 20
Iraq all airports 22 21 20 20
Israel all airports 14 16 15 14
Japan all airports 96 98 98 99
Jordan all airports 14 16 15 14
Kampuchea all airports 94 97 96 97
Kazakhstan all airports 94 97 96 97!A1
!M81993R2454 — EN — 01.07.2000 — 003.001 — 515
LIST IX (Sweden) (con’t)
1 2 34567
IV. ASIA (con’t)
Korea (North) all airports 94 98 98 99
Korea (South) all airports 94 98 98 99
Kuwait all airports 22 21 20 20
Kyrgyzstan all airports 92 96 94 96
Laos all airports 94 97 96 97
Lebanon all airports 14 16 15 14
Macao all airports 96 99 97 98
Malaysia all airports 96 99 97 98
Maldives all airports 54 56 55 55
Muscat and Oman all airports 19 20 33 33
Mongolia all airports 95 97 97 99
Myanmar all airports 94 97 96 97
Nepal all airports 94 97 96 97
Oman see Muscat and Oman
Pakistan all airports 94 97 96 97
Philippines all airports 96 99 97 98
Qatar all airports 19 20 33 33
Saudi Arabia all airports 19 20 33 33
Singapore all airports 96 99 97 98
Sri Lanka all airports 54 56 55 55
Syria all airports 14 16 15 14
Tajikistan all airports 92 96 94 96
Taiwan all airports 96 99 97 98
Thailand all airports 94 97 96 97
Turkmenistan all airports 92 96 94 96
United Arab Emirates all airports 19 20 33 33
Uzbekistan all airports 92 96 94 96
Vietnam all airports 94 97 96 97
Yemen, Arab Republic all airports 19 20 33 33
V. AUSTRALIA and
OCEANIAall airports 75 77 76 77!M81993R2454 — EN — 01.07.2000 — 003.001 — 516
!A1
LIST X (Austria)
Third countries Airport of departureAirport of arrivalIInnsbruck
Klagenfurt
Salzburg
Vienna
1 2 34567
I. EUROPE
Albania all airports 71 95 78 87
Armenia see Asia — — — — —Belarus all airports 50 76 81 93
Bosnia-Herzegovine all airports 60 92 66 80
Bulgaria all airports 72 96 76 83
Croatia all airports 42 60 33 38
Cyprus see Asia
Czech Republic Brno 15 22 20 39
Ostrava 41 50 53 87
Prague 56 44 49 32
Estonia all airports 70 85 75 95
Faroe Islands all airports 17 17 21 16
Georgia see Asia — — — — —Gibraltar 0000
Hungary all airports 32 55 33 72
Iceland all airports 41 38 40 39
Latvia all airports 83 79 92 94
Lithuania all airports 68 74 76 93
Former Yugoslav Repub-
lic of Macedoniaall airports 72 91 78 88
Malta all airports 8897
Moldova all airports 69 82 77 96
Montenegro all airports 69 95 75 90
Norway Ålesund
Bodø, Trondheim
Alta, Kirkenes 6666
Bergen 29 26 29 27!
M8
!A1
!M8
!A11993R2454 — EN — 01.07.2000 — 003.001 — 517
LIST X (Austria) (con’t)
1 2 34567
I. EUROPE (con’t)
Kristiansand 11 9 10 9
Oslo 17 16 17 17
Stavanger 25 22 25 20
Poland Bydgoszcz, Cracow 38 47 47 80
Gdansk, Rzeszòw 46 54 86 69
Wroclaw
Szczecin 0000
Warsaw 73 61 82 82
Romania Bucarest 69 86 75 92
all other airports 62 78 69 89
Russia Gorki, Kuibishev 81 81 84 97
Perm, Rostov, Volgograd
Saint-Petersburg82 83 88 96
Moscow, Orel 80 86 86 96
Irkoutsk, Kirensk
Krasnoiarsk, Novossibirsk 94 97 96 99
Khabarovsk, Vladivostok 91 95 94 99
Omsk, Sverdlovsk
Serbia all airports 52 75 60 87
Slovak Republic Bratislava 0000
Kosice, Presov 56 44 49 32
Slovenia all airports 34 35 36 34
Switzerland Basel 0000
Bern 38 32 40 24
Geneva 0000
Zurich 38 18 24 14
Turkey (European Part) all airports 13 15 14 16
Turkey (Asian Part) Adana, Afyon, Antalya, Elâ-
zig, Gaziantep, Iskenderun,
Kastamonu, Konya, Malatya,Samsun, Trabzon (Trabson)40 44 42 46
Agri, Diyarbakir, Ezurum,
Kars, Van85 94 89 97
Akhisar, Ankara, Balikesir,
Bandirma, Bursa, Kütahya,
Zonguldak30 34 31 35
Ukraine Kiav 70 81 77 97!
A11993R2454 — EN — 01.07.2000 — 003.001 — 518
LIST X (Austria) (con’t)
1 2 34567
I. EUROPE (con’t)
Lvov, Odessa, Simferopol 72 84 78 94
II. AFRICA
Algeria Algiers 20 19 19 17
Annaba, Constantine 20 19 18 16
El Golea 53 52 50 46
Angola all airports 80 79 81 78
Benin all airports 75 76 74 72
Botswana all airports 84 85 83 83
Burkina Faso all airports 74 72 74 70
Burundi all airports 68 70 68 69
Cameroon all airports 74 73 72 72
Republic of Cape Verde all airports 33 32 32 30
Central African Republic all airports 67 69 66 66
Chad all airports 74 72 74 70
Comoros all airports 77 77 78 77
Congo all airports 78 78 79 77
Djibouti all airports 61 60 68 62
Egypt all airports 29 31 30 31
Equatorial Guinea all airports 74 73 72 72
Ethiopia all airports 61 60 68 62
Gabon all airports 74 73 72 72
Gambia all airports 33 32 32 30
Ghana all airports 75 76 74 72
Guinea all airports 64 63 53 60
Guinea Bissau all airports 64 63 53 60
Ivory Coast all airports 75 76 74 72
Kenya all airports 69 69 71 70
Lesotho all airports 84 85 83 83
Liberia all airports 64 63 53 60
Libya Benghazi, Tripoli 45 48 45 44
Sebha 28 30 27 27
Madagascar all airports 77 77 78 77
Malawi all airports 69 69 71 70
Mali all airports 74 72 74 70
Mauritania all airports 33 32 32 30!A11993R2454 — EN — 01.07.2000 — 003.001 — 519
LIST X (Austria) (con’t)
1 2 34567
II. AFRICA (con’t)
Mauritius all airports 77 77 78 77
Morocco Tangiers, Tetuan 0000
other aeroports 14 13 13 12
Mozambique all airports 77 77 78 77
Namibia all airports 84 85 83 83
Niger all airports 74 72 74 70
Nigeria all airports 75 76 74 72
Rwanda all airports 68 70 68 69
São Tome and Principe all airports 74 73 72 72
Senegal all airports 33 32 32 30
Seychelles all airports 77 77 78 77
Sierra Leone all airports 64 64 53 60
Somalia all airports 69 69 71 70
Republic of South Africa all airports 84 85 83 83
St Helena all airports 74 73 72 72
Sudan all airports 55 55 57 56
Swaziland all airports 84 85 83 83
Tanzania all airports 69 69 71 70
Togo all airports 75 76 74 72
Tunisia Djerba 22 22 21 19
Tunis
Uganda all airports 68 70 68 69
Zaire all airports 78 78 79 77
Zambia all airports 77 77 78 77
Zimbabwe all airports 77 77 78 77
III. AMERICA
1.North America
Canada Edmonton, Vancouver, Win-
nipeg88 88 86 85
Halifax, Montreal, Ottawa,
Quebec, Toronto82 79 80 78
Greenland all airports 64 62 63 61!A11993R2454 — EN — 01.07.2000 — 003.001 — 520
LIST X (Austria) (con’t)
1 2 34567
III. AMERICA (con’t)
United States of
AmericaAkron, Albany, Atlanta, Bal-
timore, Boston, America Buf-falo, Charleston, Chicago,
Cincinnati,Columbus,Detroit,
Indianapolis, Jacksonville,Kansas City, New Orleans,Lexington, Louisville, Memp-
his, Milwaukee, Minneapolis,
Nashville, New York, Philad-elphia, Pittsburg, St Louis,Washington75 73 74 71
Albuquerque, Austin, Billings,
Dallas, Denver, Houston, LasVegas, Los Angeles, Okla-
homa, Phoenix, Portland, Salt
Lake City, San Francisco,Seattle65 63 64 62
Anchorage, Fairbanks, Juneau 91 88 89 87
Honolulu 79 77 78 76
Miami 60 59 59 57
Puerto Rico 58 56 56 55
2.Central America
Bahamas all airports 57 56 56 54
Belize all airports 65 63 64 62
Bermuda all airports 54 56 56 54
Costa Rica all airports 65 63 64 62
Cuba all airports 65 63 64 62
Curaçao all airports 71 70 70 69
Dominican Republic all airports 57 56 56 54
El Salvador all airports 65 63 64 62
Guatemala all airports 57 56 56 54
Haiti all airports 57 56 56 54
Honduras all airports 65 63 64 62
Jamaica all airports 65 63 64 62
Mexico all airports 72 70 71 69
Nicaragua all airports 65 63 64 62
Panama all airports 65 63 64 62
Virgin Islands see West Indies
West Indies all airports 71 71 70 70
3.South America
Argentina all airports 71 71 70 69
Aruba all airports 66 65 65 63!
A11993R2454 — EN — 01.07.2000 — 003.001 — 521
LIST X (Austria) (con’t)
1 2 34567
III. AMERICA (con’t)
Bolivia all airports 71 71 70 69
Brazil all airports 66 65 65 63
Chile all airports 71 71 70 69
Colombia all airports 66 65 65 63
Ecuador all airports 66 65 65 63
Guyana all airports 66 65 65 63
Paraguay all airports 71 71 70 69
Peru all airports 66 65 65 63
Suriname all airports 66 65 65 63
Trinidad and Tobago all airports 66 65 65 63
Uruguay all airports 71 71 70 69
Venezuela all airports 66 65 65 63
IV. ASIA
Afghanistan all airports 53 56 54 56
Armenia all airports 89 96 92 97
Azerbaijan all airports 13 15 14 16
Bahrain all airports 26 28 27 28
Bangladesh all airports 53 56 54 56
Bhutan see Nepal
Brunei see Malaysia
Burma see Myanmar
China all airports 70 73 72 73
Cyprus all airports 3737
Georgia all airports 89 96 92 97
Hongkong all airports 80 82 80 82
India all airports 53 56 54 56
Indonesia all airports 80 82 80 82
Iran all airports 89 96 92 97
Iraq all airports 89 96 92 97
Israel all airports 24 26 24 26
Japan all airports 96 98 97 100
Jordan all airports 24 26 24 26
Kampuchea all airports 79 81 81 81
Kazakhstan all airports 92 96 94 99!A1
!M81993R2454 — EN — 01.07.2000 — 003.001 — 522
LIST X (Austria) (con’t)
1 2 34567
IV. ASIA (con’t)
Korea (North) all airports 95 98 97 99
Korea (South) all airports 95 98 97 99
Kuwait all airports 89 96 92 97
Kyrgyzstan all airports 92 96 94 99
Laos all airports 79 81 81 81
Lebanon all airports 24 26 24 26
Macao all airports 80 82 80 82
Malaysia all airports 80 82 80 82
Maldives all airports 71 73 69 73
Muscat and Oman all airports 26 28 27 28
Mongolia all airports 95 97 96 99
Myanmar all airports 79 81 81 81
Nepal all airports 53 56 54 56
Oman see Muscat and Oman
Pakistan all airports 53 56 54 56
Philippines all airports 80 82 80 82
Qatar all airports 26 28 27 28
Saudi Arabia all airports 26 28 27 28
Singapore all airports 80 82 80 82
Sri Lanka all airports 71 73 69 73
Syria all airports 24 26 24 26
Tajikistan all airports 92 96 94 99
Taiwan all airports 80 82 80 82
Thailand all airports 79 81 81 81
Turkmenistan all airports 92 96 94 99
United Arab Emirates all airports 26 28 27 28
Uzbekistan all airports 92 96 94 99
Vietnam all airports 79 81 81 81
Yemen, Arab Republic all airports 26 28 27 28
V. AUSTRALIA and
OCEANIAall airports 73 74 73 73!M81993R2454 — EN — 01.07.2000 — 003.001 — 523
!A1
LIST XI (Finland)
Third countries Airport of departureAirport of arrivalHelsinki
Tampere
Turku
1 2 34567
I. EUROPE
Albania all airports 98 94 97
Armenia see Asia — — — — —Belarus all airports 100 81 82
Bosnia-Herzegovina all airports 89 92 98
Bulgaria all airports 98 92 97
Croatia all airports 74 69 74
Czech Republic Brno 51 60 66
Ostrava 97 88 95
Prague 62 69 65
Cyprus see Asia
Estonia all airports 100 29 34
Faroe Islands all airports 35 37 38
Georgia see Asia — — — — —Gibraltar 0 0 0
Hungary all airports 98 43 98
Iceland all airports 60 63 64
Latvia all airports 91 67 63
Lithuania all airports 100 97 90
Former Yugoslav Repub-
lic of Macedoniaall airports 98 92 97
Malta all airports 4 3 4
Moldova all airports 100 92 93
Montenegro all airports 98 92 97
Norway Ålesund 9 10 10
Bodø, Trondheim 36 41 41
Alta, Kirkenes 20 21 23
Bergen 8 14 16!
M8
!A1
!M8
!A11993R2454 — EN — 01.07.2000 — 003.001 — 524
LIST XI (Finland) (con’t)
1 2 34567
I. EUROPE (con’t)
Kristiansand 32 39 38
Oslo
Stavanger
Poland Bydgoszcz, Cracow 97 84 97
Gdansk Rzeszów, Wroclaw 95 76 90
Szczecin 0 0 0
Warsaw 96 84 96
Romania all airports 100 93 94
Russia Gorki, Kuibishev, Perm 100 88 93
Rostov, Volgograd 67 33 43
Saint-Petersburg
Moscow, Orel 96 95 67
Irkoutsk, Kirensk 96 95 67
Krasnoiarsk, Novossibirsk 95 91 90
Khabarovsk, Vladivostok
Omsk, Sverdlovsk
Serbia all airports 94 93 96
Slovak Republic Bratislava 0 0 0
Kosice 97 88 95
Slovenia all airports 72 68 74
Switzerland Basel 0 0 0
Bern 5 5 6
Geneva "C26
3"C26
3"C27
3
Zurich 2 2 2
Turkey (European Part) all airports 100 93 97
Turkey (Asian Part) Adana, Afyon, Antalya, Elâ-
zig, Gaziantep, Iskenderun,Kastamonu, Konya, Malatya,Samsun,Trébizonde (Trabson)100 95 96
Agri, Diyarbakir, Ezurum,
Kars, Van100 94 96
Akhisar, Ankara, Balikesir,
Bandirma, Bursa, Kütahya,Zonguldak100 93 96
Ukraine Kiav 100 87 92!
A11993R2454 — EN — 01.07.2000 — 003.001 — 525
LIST XI (Finland) (con’t)
1 2 34567
I. EUROPE (con’t)
Lvov, Odessa, Simferopol 100 90 93
II. AFRIQUE
Algeria Algiers 9 9 9
Annaba, Constantine 8 8 8
El Golea 28 28 29
Angola all airports 62 61 62
Benin all airports 55 54 55
Botswana all airports 67 66 67
Burkina Faso all airports 50 49 50
Burundi all airports 54 53 34
Cameroon all airports 54 53 54
Republic of Cape Verde all airports 23 22 23
Central African Republic all airports 54 53 54
Chad all airports 50 49 50
Comoros all airports 63 62 63
Congo all airports 60 59 60
Djibouti all airports 49 47 47
Egypt all airports 22 21 22
Equatorial Guinea all airports 45 45 45
Ethiopia all airports 49 47 47
Gabon all airports 54 53 53
Gambia all airports 23 22 23
Ghana all airports 55 54 55
Guinea all airports 45 45 45
Guinea-Bissau all airports 45 45 45
Ivory Coast all airports 55 54 55
Kenya all airports 56 55 56
Lesotho all airports 66 67 66
Liberia all airports 45 45 45
Libya Benghazi, Tripoli 15 15 15
Sebha 26 26 26
Madagascar all airports 63 62 63
Malawi all airports 56 55 56
Mali all airports 50 49 50
Mauritania all airports 23 22 23!A11993R2454 — EN — 01.07.2000 — 003.001 — 526
LIST XI (Finland) (con’t)
1 2 34567
II. AFRIQUE (con’t)
Mauritius all airports 63 62 63
Morocco Tangiers, Tetuan 0 0 0
all airports 8 8 8
Mozambique all airports 63 62 63
Namibia all airports 67 66 67
Niger all airports 50 49 50
Nigeria all airports 55 54 55
Rwanda all airports 54 53 54
São Tome and Principe all airports 45 45 45
Senegal all airports 23 22 23
Seychelles all airports 63 62 63
Sierra Leone all airports 45 45 45
Somalia all airports 56 55 56
Republic of South Africa all airports 67 66 67
St Helena all airports 45 45 45
Sudan all airports 42 40 41
Swaziland all airports 67 66 67
Tanzania all airports 56 55 56
Togo all airports 55 54 55
Tunisia Djerba
Tunis 9 9 9
Uganda all airports 54 53 54
Zaire all airports 60 59 60
Zambia all airports 63 62 63
Zimbabwe all airports 63 62 63
III. AMERICA
1.North America
Canada Edmonton, Vancouver, Win-
nipeg76 77 78
Halifax, Montreal, Ottawa,
Quebec, Toronto65 65 66
Greenland all airports 65 67 68!A11993R2454 — EN — 01.07.2000 — 003.001 — 527
LIST XI (Finland) (con’t)
1 2 34567
III. AMERICA (con’t)
United States of
AmericaAkron, Albany, Atlanta, Bal-
timore, Boston, Buffalo,Charleston, Chicago, Cincin-
nati, Columbus, Detroit, In-
dianapolis, Jacksonville, Kan-sas City, New Orleans, Lex-ington, Louisville, Memphis,
Milwaukee, Minneapolis,
Nashville, New York, Philad-elphia, Pittsburg, St Louis,Washington64 65 66
Albuquerque, Austin, Billings,
Dallas, Denver, Houston, LasVegas, Los Angeles, Okla-
homa, Phoenix, Portland, Salt
Lake City, San Francisco,Seattle56 56 57
Anchorage, Fairbanks, Juneau 80 80 81
Honolulu 81 82 83
Miami 69 69 70
Puerto Rico 67 67 68
2.Central America
Bahamas all airports 47 47 48
Belize all airports 55 55 56
Bermuda all airports 47 47 48
Costa Rica all airports 55 56 56
Cuba all airports 55 56 56
Curaçao all airports 54 53 54
Dominican Republic all airports 47 47 48
El Salvador all airports 55 56 56
Guatemala all airports 55 55 56
Haiti all airports 47 47 48
Honduras all airports 55 55 56
Jamaica all airports 55 55 56
Mexico all airports 62 62 63
Nicaragua all airports 55 55 56
Panama all airports 55 55 56
Virgin Islands see West Indies
West Indies all airports 54 53 54
3.South America
Argentina all airports 60 60 60
Aruba all airports 54 53 54!
A11993R2454 — EN — 01.07.2000 — 003.001 — 528
LIST XI (Finland) (con’t)
1 2 34567
III. AMERICA (con’t)
Bolivia all airports 60 60 60
Brazil all airports 54 53 54
Chile all airports 60 60 60
Colombia all airports 54 54 53
Ecuador all airports 54 53 54
Guyana all airports 54 53 54
Paraguay all airports 60 60 60
Peru all airports 54 53 54
Suriname all airports 54 53 54
Trinidad and Tobago all airports 54 53 54
Uruguay all airports 60 60 60
Venezuela all airports 54 53 54
IV. ASIA
Afghanistan all airports 100 97 97
Armenia all airports 16 15 19
Azerbaijan all airports 100 92 95
Bahrain all airports 33 32 32
Bangladesh all airports 100 97 97
Bhutan see Nepal
Brunei see Malaysia
Burma see Myanmar
China all airports 100 98 97
Cyprus all airports 7 7 7
Georgia all airports 100 92 95
Hongkong all airports 100 99 98
India all airports 100 97 97
Indonesia all airports 100 99 98
Iran all airports 16 15 19
Iraq all airports 16 15 19
Israel all airports 16 15 15
Japan all airports 100 98 98
Jordan all airports 16 15 15
Kampuchea all airports 100 97 97
Kazakhstan all airports 100 96 96!A1
!M81993R2454 — EN — 01.07.2000 — 003.001 — 529
LIST XI (Finland) (con’t)
1 2 34567
IV. ASIA (con’t)
Korea (North) all airports 100 97 97
Korea (South) all airports 100 97 97
Kyrgyzstan all airports 100 96 96
Kuwait all airports 100 96 96
Laos all airports 100 97 97
Lebanon all airports 16 15 15
Macao all airports 100 99 98
Malaysia all airports 100 99 98
Maldives all airports 60 55 55
Muscat and Oman all airports 33 32 32
Mongolia all airports 100 94 95
Myanmar all airports 100 97 97
Nepal all airports 100 97 97
Oman see Muscat and Oman
Pakistan all airports 100 97 97
Philippines all airports 100 99 98
Qatar all airports 33 32 32
Saudi Arabia all airports 33 32 32
Singapore all airports 100 99 98
Sri Lanka all airports 60 55 55
Syria all airports 16 15 15
Tajikistan all airports 100 96 96
Taiwan all airports 100 99 98
Thailand all airports 100 97 97
Turkmenistan all airports 100 96 96
United Arab Emirates all airports 33 32 32
Uzbekistan all airports 100 96 96
Vietnam all airports 100 97 97
Yemen, Arab Republic all airports 33 32 32
V. AUSTRALIA and
OCEANIAall airports 79 79 79!M81993R2454 — EN — 01.07.2000 — 003.001 — 530
!M6
ANNEX 26
CLASSIFICATIONOFGOODSSUBJECTTOUNITVALUES
CodeDescription
Species, varieties, CN code
1.10 New potatoes
"M180701 90 50 3
1.30 Onions (other than seed)
0703 10 19
1.40 Garlic
0703 20 00
1.50 Leeks
ex0703 90 00
1.60 Cauliflowers
"M180704 10 00 3
1.80 White cabbages and red cabbages
0704 90 10
1.90 Sproutingbroccoli or calabrese ( Brassica oleracea L.convar.
botrytis(L.)Alefvar.italica Plenck )
ex0704 90 90
1.100 Chinese cabbage
ex0704 90 90
1.110 Cabbage lettuce (head lettuce)
"M180705 11 00 3
1.130 Carrots
ex0706 10 00
1.140 Radishes
ex0706 90 90
1.160 Peas (Pisum sativum)
"M180708 10 00 3
1.170 Beans:
1.170.1 Beans (Vignaspp.,Phaseolus spp.)
"M18ex0708 20 00 3
1.170.2 "C3Beans(Phaseolus ssp.,vulgarisvar.CompressusSavi) 3
"M18ex0708 20 00 3
1.180 Broad beans
ex0708 90 00
1.190 Globe artichokes
"M180709 10 00 3!M18
!M6
!M18
!M61993R2454 — EN — 01.07.2000 — 003.001 — 531
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 .)
ex0709 40 00
1.230 Chantarelles
0709 51 30
1.240 Sweet peppers
0709 60 10
1.270 Sweet potatoes, whole, fresh (intended for human consumption)
0714 20 10
2.10 Chestnuts (Castanea spp.), fresh
ex0802 40 00
2.30 Pineapples, fresh
ex0804 30 00
2.40 Avocados, fresh
"M18ex0804 40 00 3
2.50 Guavas and mangoes, fresh
ex0804 50 00
2.60 Sweet oranges, fresh:2.60.1 — Sanguines and semi-sanguines
"
M180805 10 10 3
2.60.2 — Navels, Navelines, Navelates, Salustianas, Vernas, Valencia
lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins
"M180805 10 30 3
2.60.3 — Others
"M180805 10 50 3
2.70 Mandarins (includingtang erines and satsumas), fresh; clemen-
tines, wilkings and similar citrus hybrids, fresh:
2.70.1 — Clementines
"M18ex 0805 20 10 3
2.70.2 — Monreales and Satsumas
"M18ex 0805 20 30 3
2.70.3 — Mandarines (SIC! Mandarins) and wilkings
"M18ex 0805 20 50 3!M6
!M18
!M61993R2454 — EN — 01.07.2000 — 003.001 — 532
CodeDescription
Species, varieties, CN code
2.70.4 — Tangerines and others
"M18ex 0805 20 70
ex 0805 20 90 3
2.85 "M18Limes (Citrus aurantifolia ,Citrus latifolia ), fresh3
"M18ex0805 30 90
ex0805 90 00 3
2.90 Grapefruit, fresh:
2.90.1 — white
"M18ex 0805 40 00 3
2.90.2 — pink
"M18ex 0805 40 00 3
2.100 Table grapes
"M180806 10 10 3
2.110 Water melons
"M180807 11 00 3
2.120 Melons (other than water melons):
2.120.1 — Amarillo, Cuper, Honey Dew (includingCantalene),
Onteniente, Piel de Sapo (includingVerde Liso), Rochet,Tendral, Futuro"
M18ex0807 19 00 3
2.120.2 — other
"M18ex 0807 19 00 3
2.140 Pears
2.140.1 "M18Pears — Nashi ( Pyrus pyrifolia ), Ya (Pyrus Bret-
scheideri)3
"M18ex0808 20 50 3
2.140.2 Other
"M18ex0808 20 50 3
2.150 Apricots
"M180809 10 00 3
2.160 Cherries
"M180809 20 05
0809 20 95 3
2.170 Peaches
"M180809 30 90 3
2.180 Nectarines
"M18ex0809 30 10 3
2.190 Plums
"M180809 40 05 3
2.200 Strawberries
"M180810 10 00 3
2.205 Raspberries
"M180810 20 10 3
2.210 Fruit of the species (Vaccinium myrtillus)
0810 40 30!M61993R2454 — EN — 01.07.2000 — 003.001 — 533
CodeDescription
Species, varieties, CN code
2.220 Kiwi fruit (Actinidia chinensis Planch.)
"M180810 50 00 3
2.230 Pomegranates
ex0810 90 85
2.240 Khakis (including Sharon fruit )
ex0810 90 85
2.250 Lychees
ex0810 90 30!M61993R2454 — EN — 01.07.2000 — 003.001 — 534
ANNEX 27
MARKETINGCENTRESFORTHEPURPOSEOFCALCULATINGUNITPRICESBYCLASSIFICATIONHEADING
HeadingCN codeBelgium Germany Greece Spain France ItalyNether-
landsAustriaUnited
KingdomBrussels
Cologne
Frankfurt
HamburgMunichAthensBarcelonaLeHavre
Marseille
PerpignanRungisMilanRotterdamVienna
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 XXXXX
1.40 0703 20 00 X X X X X X XXXXX
1.50 ex 0703 90 00 X X X X X
1.60 0704 10 00 X X X XX
1.80 0704 90 10 X X X X X
1.90 ex 0704 90 90
(Broccoli)XX XXX X
1.100 ex 0704 90 90
(Chinese cabbage)X X X X XXXXX
1.110 0705 11 00 X X XXXX
1.130 ex 0706 10 00 X X X X X X X X
1.140 ex 0706 90 90 X X X X X X
1.160 0708 10 00 X X X X X X X X
1.170.1 ex 0708 20 00 X X X X XXXXX!M181993R2454 — EN — 01.07.2000 — 003.001 — 535
HeadingCN codeBelgium Germany Greece Spain France ItalyNether-
landsAustriaUnited
KingdomBrussels
Cologne
Frankfurt
HamburgMunichAthensBarcelonaLeHavre
Marseille
PerpignanRungisMilanRotterdamViennaLondon
1.170.2 ex 0708 20 00
(vulgaris var. Compressus
savi)XXX X XXXX
1.180 ex 0708 90 00 X X X XXXX
1.190 0709 10 00 X X X X X X
1.200.1 ex 0709 20 00
(Green asparagus)XX X X XXXX X
1.200.2 ex 0709 20 00
(Other asparagus)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 X
1.230 0709 51 30 X X X X X
1.240 0709 60 10 X X X X XXXX XXX
1.270 0714 20 10 X X X X X X X X
2.10 ex 0802 40 00 X X X X X X
2.30 ex 0804 30 00 X X X X X X X
2.40 ex 0804 40 00 X X X X X X X
2.50 ex 0804 50 00 X X X X X X
2.60.1 0805 10 10 X X X XXXX X X
2.60.2 0805 10 30 X X X X X XXXX XXX!M181993R2454 — EN — 01.07.2000 — 003.001 — 536
HeadingCN codeBelgium Germany Greece Spain France ItalyNether-
landsAustriaUnited
KingdomBrussels
Cologne
Frankfurt
HamburgMunichAthensBarcelonaLeHavre
Marseille
PerpignanRungisMilanRotterdamViennaLondon
2.60.3 0805 10 50 X X X X XXXX X X
2.70.1 ex 0805 20 10 X X X X X XXXX 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 90X XX XXXX XXX
2.85 ex 0805 30 90
ex 0805 90 00
(Citrus aurantifolia, Citrus
latifolia)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 XXXX XXXX X
2.110 0807 11 00 X X X X X X X
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)X XXXX XXX X!M18
!C51993R2454 — EN — 01.07.2000 — 003.001 — 537
HeadingCN codeBelgium Germany Greece Spain France ItalyNether-
landsAustriaUnited
KingdomBrussels
Cologne
Frankfurt
HamburgMunichAthensBarcelonaLeHavre
Marseille
PerpignanRungisMilanRotterdamViennaLondon
2.140.2 ex 0808 20 50
(Pears: other)X XXX XX XXXXXX
2.150 0809 10 00 X X X X XXXX 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)X XXX X XXX X
2.190 0809 40 05 X XXXX XXX 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
2.220 0810 50 00 X X X XX X
2.230 ex 0810 90 85
(Pomegranates)X XX XXX
2.240 ex 0810 90 85
(Khakis, Sharon)XX X XXX
2.250 ex 0810 90 30
(Lychees)X X XX XXX X!C6
!M181993R2454 — EN — 01.07.2000 — 003.001 — 538
ANNEX 28
!B1993R2454 — EN — 01.07.2000 — 003.001 — 539
!B1993R2454 — EN — 01.07.2000 — 003.001 — 540
ANNEX 29
!B1993R2454 — EN — 01.07.2000 — 003.001 — 541
!B1993R2454 — EN — 01.07.2000 — 003.001 — 542
ANNEX 30
TAGTOBEAFFIXEDONHOLDBAGGAGECHECKEDINA
COMMUNITYAIRPORT
(Article 196)
1. CHARACTERISTICS
The tagreferred to in Article 196 shall be desig ned in such a way as to
prevent its re-use.
(a) This tagshall bear a g reen stripe of a least 5 mm width alongthe 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 tagnumber 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))!
B1993R2454 — EN — 01.07.2000 — 003.001 — 543
2. MODELS
a)
!B1993R2454 — EN — 01.07.2000 — 003.001 — 544
b)
!B1993R2454 — EN — 01.07.2000 — 003.001 — 545
ANNEX 31
!B1993R2454 — EN — 01.07.2000 — 003.001 — 546
!B1993R2454 — EN — 01.07.2000 — 003.001 — 547
!B1993R2454 — EN — 01.07.2000 — 003.001 — 548
!B1993R2454 — EN — 01.07.2000 — 003.001 — 549
!B1993R2454 — EN — 01.07.2000 — 003.001 — 550
!B1993R2454 — EN — 01.07.2000 — 003.001 — 551
!B1993R2454 — EN — 01.07.2000 — 003.001 — 552
!B1993R2454 — EN — 01.07.2000 — 003.001 — 553
!B1993R2454 — EN — 01.07.2000 — 003.001 — 554
!B1993R2454 — EN — 01.07.2000 — 003.001 — 555
!B1993R2454 — EN — 01.07.2000 — 003.001 — 556
!B1993R2454 — EN — 01.07.2000 — 003.001 — 557
ANNEX 32
!B1993R2454 — EN — 01.07.2000 — 003.001 — 558
!B1993R2454 — EN — 01.07.2000 — 003.001 — 559
!B1993R2454 — EN — 01.07.2000 — 003.001 — 560
!B1993R2454 — EN — 01.07.2000 — 003.001 — 561
!B1993R2454 — EN — 01.07.2000 — 003.001 — 562
!B1993R2454 — EN — 01.07.2000 — 003.001 — 563
ANNEX 33
!B1993R2454 — EN — 01.07.2000 — 003.001 — 564
!B1993R2454 — EN — 01.07.2000 — 003.001 — 565
!B1993R2454 — EN — 01.07.2000 — 003.001 — 566
!B1993R2454 — EN — 01.07.2000 — 003.001 — 567
!B1993R2454 — EN — 01.07.2000 — 003.001 — 568
!B1993R2454 — EN — 01.07.2000 — 003.001 — 569
!B1993R2454 — EN — 01.07.2000 — 003.001 — 570
!B1993R2454 — EN — 01.07.2000 — 003.001 — 571
ANNEX 34
!B1993R2454 — EN — 01.07.2000 — 003.001 — 572
!B1993R2454 — EN — 01.07.2000 — 003.001 — 573
!B1993R2454 — EN — 01.07.2000 — 003.001 — 574
!B1993R2454 — EN — 01.07.2000 — 003.001 — 575
ANNEX 35
INDICATIONOFTHECOPIESOFTHEFORMSSHOWNINANNEXES
31AND33ONWHICHPARTICULARSSHOULDAPPEARBYA
SELF-COPYINGPROCESS
(Countingcopy 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 8
4 1 to 8
5 1 to 8
6 1 to 8
7 1 to 3
81 t o 5 (1)
9 1 to 3
10 1 to 3
11 1 to 3
12 —
13 1 to 3
14 1 to 4
15 1 to 8
15a 1 to 3
15b 1 to 3
16 1, 2, 3, 6, 7 and 8
17 1 to 8
17a 1 to 3
17b 1 to 3
18 1 to 5(1)
19 1 to 5(1)
20 1 to 3
21 1 to 5(1)
22 1 to 3
23 1 to 3
24 1 to 3
25 1 to 5(1)!B1993R2454 — EN — 01.07.2000 — 003.001 — 576
Box number Copies
26 1 to 3
27 1 to 5(1)
28 1 to 3
29 1 to 3
30 1 to 3
31 1 to 8
32 1 to 8
33 first subdivision on the left: 1 to 8
remainder: 1 to 3
34a 1 to 3
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 8
52 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!B1993R2454 — EN — 01.07.2000 — 003.001 — 577
Box number Copies
C1 t o 8 (2)
D 1 to 4
(1)Under no circumstances may users be required to complete these boxes on copies 5 and
7 for the purposes of Community transit.
(2)The Member State ofdispatch can choosewhether these particularsappear onthe copiesspecified.!B1993R2454 — EN — 01.07.2000 — 003.001 — 578
ANNEX 36
INDICATIONOFTHECOPIESOFTHEFORMSSHOWNINANNEXES
32AND34ONWHICHPARTICULARSSHOULDAPPEARBYA
SELF-COPYINGPROCESS
(Countingcopy 1/6)
Box number Copies
I. BOXES FOR OPERATORS
1 1 to 4
except middle subdivision: 1 to 3
2 1 to 4
3 1 to 4
4 1 to 4
5 1 to 4
6 1 to 4
7 1 to 3
8 1 to 4
9 1 to 3
10 1 to 3
11 1 to 3
12 1 to 3
13 1 to 3
14 1 to 4
15 1 to 4
15a 1 to 3
15b 1 to 3
16 1 to 3
17 1 to 4
17a 1 to 3
17b 1 to 3
18 1 to 4
19 1 to 4
20 1 to 3
21 1 to 4
22 1 to 3
23 1 to 3
24 1 to 3
25 1 to 4
26 1 to 3!B1993R2454 — EN — 01.07.2000 — 003.001 — 579
Box number Copies
27 1 to 4
28 1 to 3
29 1 to 3
30 1 to 3
31 1 to 4
32 1 to 4
33 first subdivision on the left:
1t o4
remainder: 1 to 3
34a 1 to 3
34b 1 to 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 4
52 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!B1993R2454 — EN — 01.07.2000 — 003.001 — 580
Box number Copies
D/J 1 to 4
(1)The Member State ofdispatch can choosewhether these particularsappear onthe copies
specified.!B1993R2454 — EN — 01.07.2000 — 003.001 — 581
ANNEX 37
EXPLANATORYNOTE "M8(1)3
TITLE I
Generalremarks
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 anyother customs procedure, includingthe Community transit procedure orre-exportation;
(b) as necessary duringthe 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 havingequivalent effect have not yet been fully eliminated or which remainsubject 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 relatingto one or more customs
procedures (export, transit or other procedure at import), taken from a set ofeight copies:
— copy 1 which is to be retained by the authorities of the Member State in
which export (dispatch) or Community transit formalities are com-pleted,
— 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 tradewithparts of the customs
territory of the Community with a different fiscal regime,
— copy 3 which is returned to the exporter after beingstamped 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 providingevidence 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 (for Community transit and arrival formalities) includingthe cases of trade between the parts of the customs territory of theCommunity 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 processingor re-export: copies 1, 2 and 3,
— Community transit: copies 1, 4, 5 and 7,— other customs procedures at import: copies 6, 7 and 8.
In addition, there are circumstances in which the Community status of the
goods in question has to be proved at destination. In such cases copy 4
should be used as T2L document.
Operators may, if they wish, use privately printed subsets combiningthe
appropriate copies provided that they conform to the official specimen.!
B
(1) The term ‘EFTA’ in this Annex refers not only to the EFTA countries but to the other
non-Community contractingparties to the Conventions on a common transit procedure
and on the simplification of formalities in trade in goods.1993R2454 — EN — 01.07.2000 — 003.001 — 582
Each subset must be designed in such a way that where boxes must contain
identical informationinthetwoMemberStatesinvolved,thismaybeentered
directly by the exporter or the principal on copy 1 and will then appear, by
meansofchemical treatment ofthe paper,onall thecopies.Where, however,for any reason (in particular wherethe content of the information is differentdependingon the stag e of the operation involved) the information is not to
be transmitted from one Member State to another, the desensitization of the
self-copyingpaper 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 beingused must be
shown by deletingthe numbers, in the marg in of the form, referringto the
copies not beingused.
Each subsetthusdefined mustbedesignedsothat the particularswhichhave
to appear on each copy will be reproduced by means of chemical treatmentof the paper.
When, pursuant to Article 205 of this Regulation, declarations for export
(dispatch), transit or entry for another customs procedure at import(destination), or documents certifyingthe Community status of g oods not
beingmoved under internal Community transit procedure are drawn up on
plain paper by means of official or private-sector data-processingsystems,the said declarations or documents must comply as to their format with allthe conditions laid down by the Customs Code or this Regulation, including
those relatingto 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 printingof a backg round for the Community transit boxes.
B.Particulars required
1. Maximum list of boxes
The forms contain a number of boxes only some of whichwill be used,
dependingon the customs procedure(s) in question.
Without prejudice to the application of simplified procedures or the
specific provisions concerningeach boxin Title II, the followingis the
maximum list of boxes which may be completed for each procedure:
— export formalities, outward processingand re-export:
boxes1(firstandsecondsubdivisions),2,3,4,5,6,7,8,9,10,11,
13, 14,15, 15a, 15b, 16, 17, 17a, 18,19, 20, 21, 22, 23, 24,25, 26,
27, 28, 29, 30, 31, 32, 33, 34a, 34b, 35, 37, 38, 39, 40, 41, 44, 46,47, 48, 49, "
M5503and 54.
However, as regards to the re-exportation formalities discharging
the customs warehousingprocedure, 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 (boxes with a green background),
— formalities for other customs procedures at import, except for the
customs warehousingprocedure (release for free circulation,inward processing, temporary importation and processing undercustoms control):
boxes1(firstandsecondsubdivisions),2,3,4,5,6,7,8,9,10,11,
12, 13,14, 15, 15a, 16, 17, 17a, 17b,18, 19, 20, 21, 22, 23,24, 25,
26, 27, 28, 29, 30, 31, 32, 33, 34a, 35, 36, 37, 38, 39, 40, 41, 42,
43, 44, 45, 46, 47, 48, 49 and 54,
— formalities for entry into a customs warehouse:
boxes 1 (first and second subdivisions) 3, 5, 7, 8, 14, 15, 15a, 16,
17, 17a, 17b, 19, 21, 25, 26, 27, 29, 30, 31, 32, 33, 34a, 34b, 35,37, 38,"
M1403, 41,"M1443, 46, 47, 49 and 54.!B1993R2454 — EN — 01.07.2000 — 003.001 — 583
2. Minimum list
Without prejudice to the application of simplified procedures in a
customs declaration, the followingboxes must be completed, in
accordance with the notes in Title II on the boxes in question:
(a) the boxes to be used for an export or re-export declaration are as
follows:
boxes: 1 (first subdivision), 2, 3, 5, 14, 17, 19, 21, 25, 26, 31, 32,
33, 37, 38, 41, 44, 46 and 54;
(b) the boxes to be used for a declaration of entry for the outward
processingprocedure 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 s ubdivision), 3, 4, 5, 8, 15, 17, 18, 21,
"M4 3, 31, 32, 33 (first subdivision), 35, 38,
44, 50, 51, 52, 53, 55 et 56 (boxes with a green background);
(d) the boxes to be used for a declaration for release for free
circulation are as follows:
boxes: 1 (first subdivision), 3, 5, 8, 14, 15, 15a, 16, 19, 21, 25, 26,
31, 32, 33, 34a, "M3363, 37, 38, 41, 44, 46, 47 and 54.
Where goods eligible for relief from import duties are involved in
accordance with Article 184 of the Code, the particulars referred
to in box 16, 34 and 38 shall not be required, unless the customsauthorities consider it necessary for the application of theprovisions governing the release for free circulation of the goods
concerned.
Wheregoodseligible for relieffromimport duties or thosesubject
to a zero imposition are involved in accordance with Article 184of the Code, the particulars referred to in box 47 shall not berequired, unless the customs authorities consider it necessary for
the application of the provisions governing the release for free
circulation of the goods concerned.
Where the declaration for release for free circulation is accom-
panied by an origin certificate or the document referred to inArticle 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
procedure with economic impact, except for the customswarehousingand outward processingprocedures, 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 subpara-
graph 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 thesimplified procedures for issue of an authorization are
applicable;
(f) the boxes required for a declaration of entry for the customs
warehousingprocedure, except for pre-financed g oods, are asfollows:
(aa) for type A, B, C, E and F warehouses:!
B1993R2454 — EN — 01.07.2000 — 003.001 — 584
boxes: 1 (first subdivision), 3, 5, "M183, 14, 19,
"M4 3, 31, 32, "M1353, 37, 38,
"M140, 443, 49 and 54;
(bb)for type D warehouses:
boxes: 1 (first subdivision), 3, 5, "M183, 14, 19,
"M4 3, 31, 32, 33, "M1353, 37, 38,
"M140, 443, 47, 49 and 54.
The boxes required for a declaration enteringpre-financed g oods
for the customs warehousingprocedure are the following :
boxes 1 (first subdivision), 3, 5, "M183, 14, 17, 19,
"M4 3, 31, 32, 33, "M1353, 37, 38,
"M1403, 41, 44, 49 and 54;
(g) the boxes to be used for a declaration of entry for a customs
procedure discharging a customs procedure with economic
impact, except for the outward processingprocedure, shall bethe boxes referred to in the minimum list laid down for thecustoms procedure in question.
In addition to the boxes referred to in the indent above, the
followingshall be necessary for the discharg e of a customsprocedure with economic impact, other than the outward
processingprocedure 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
processingprocedure, box 44 must show the reference to the
authorization or, in the case referred to in Article 761, theinformation 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 isto be filled in, in addition to the information laid down in the firsttwo 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):
boxes1(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 orsimilar process. For ease of completion by typewriter the form should be
inserted in the machine in such away 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 theparticularstobegivenonthe copiesusedforthe purposesoftheCommunity
transit procedure.
The form must contain no erasures or overwritting(SIC! overwriting ). Any
alterations mustbemade bycrossingoutthe incorrect particularsandadding
those required. Any alterations made in this way must be initialled by theperson makingthem 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 usingan automatic reproduction
process instead of anyof 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 oferasures and overwriting, and amendments are strictly observed.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 585
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 whichare to remain at the office
of export/dispatch or departure must bear the original signature of the
persons concerned.
The lodgingwithacustomsoffice ofadeclaration signedbythedeclarant or
his representative shall indicate that the person concerned is declaringthe
goods in question for the procedure applied for and, without prejudice to thepossible application of sanctions, shall be held responsible, in accordancewith 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,— theobservanceofalltheobligationsinherentintheentryofthegoodsin
question under the procedure concerned.
The signature of the principal or, where applicable, of his authorized
representative, commits him to all particulars relatingto 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 interveningin theoperation to check the contents of his declaration. In particular, anydiscrepancy found by the person concerned between the goods which he
must declare and particulars already entered on the forms beingused must
immediately be notified by that person to the customs authority. In suchcases 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
Particularstobeenteredinthevariousboxes
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 orwhere the Community transit procedure is not beingused, but the formis 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
usebythe Member States).Donotenter anysymbolifthe formisused
only for Community transit or for evidence of Community status ofgoods.
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 tothe 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 forevidence of Community status of the goods.
3. Forms
Enter thenumberofthesubsetinrelation tothetotalnumberofsubsets
of forms and continuation forms used. For example, if there is one EX!
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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.
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 establishingthe number of forms.
4. Loadinglists
Enter in figures the number of loading lists attached, if any, or of
descriptive commercial lists authorized by the competent authority.
Box for optional use by the Member States in respect of export
formalities, re-exportation or entry to outward processing.
5. Items
Enter the total number of items declared bythe personconcernedinall
the forms and continuation forms (or loadinglists or commercial lists)used. The number of items must correspond to the number of‘description of the goods’ boxes to be completed.
6. Total packages
Box for optional use by the Member States.
Enter the total number of packages making up the consignment in
question.
7. Reference number
Optional item for users, to contain the commercial reference number
allocated by the person concerned to the consignment in question.
8. Consignee
Enter the full name address of the person(s) or company(ies) to whom
the goods are to be delivered. In the case of groupage consignments,the Member States may provide that the word ‘various’ be entered in
this box, and the list of consignees attached to the declaration.
Box for optional use by the Member States in respect of export
formalities, entry to outward processingand re-exportation of g oodsentered into an economic customs procedure. It must be completed inrespect 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
responsible for the repatriation of the funds relatingto the transaction).
10. Country of first destination
Box for optional use by the Member States.
11. Tradingcountry
Box for optional use by the Member States.
13. Common agricultural policy (CAP)
Box for optional use by the Member States (particulars concerningthe
implementation of agricultural policy).
14. Declarant or representative of the exporter/consignor
Enter thefullnameandaddressofthepersonorcompanyconcerned.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.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 587
15. Country of dispatch/export
Box for optional use by the Member States in respect of export
formalities, entry to outward processingand re-exportation of g oods
entered into an economic customs procedure. It must be completed in
respect of the Community transit procedure. Enter the name of theMember State from which the goods are exported/dispatched.
Box 15a is for optional use by the Member States.Usingthe 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 thegoods were not initially dispatched from another Member State for thepurpose 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 mayrequest that this item be supplied, but maynot
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 processingprocedure and re-exportation ofgoods which have been placed in a customs warehouse, this box is
optional for Member States.
Usingthe appropriate Community code, enter in box 17a the country
concerned. Box 17a is optional for Member States except for goodsentered to the outward processingprocedure.
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
Thisboxisoptional for the Member States asfar asexportandentryto
outwardprocessingformalities areconcerned butobligatoryinthecaseof 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 thevehicle propellingthe others if there are several means of transport)
usingthe appropriate Community codes. For example, if a tractor and
trailer with different registration numbers are used, enter theregistration number of the tractor and that of the trailer, together withthe nationality of the tractor.
In the case of postal consignments or carriage by fixed transport
installations, do not enter the registration number or nationality.
In the case of carriage by rail, the nationality should not be entered.Inothercases,declaration ofthe nationality isoptional for the Member
States.
19. Container (Ctr)
Usingthe appropriate Community codes, indicate the presumed
situation when crossingthe external Community frontier, based on
the information available at the time of completion of the export
formalities.
Box for optional use by Member States in respect of Community
transit.!
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20. Delivery terms
Box for optional use by the Member States.
Using the appropriate Community headings and codes, giveparticulars
of relevant terms of the commercial contract.
21. Identity and nationality of the active means of trans-
port crossingthe border
Box for optional use by the Member States in respect of the identity.
Thisboxmustbecompleted inrespectofnationality,except inthecase
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.
Usingthe 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.
registration number, and nationality, as known at the time ofcompletion of formalities.
In the case of combined transport or where several means of transport
are used, the active means of transport is the one which propels the
whole combination. For example, if it is a lorry on a sea-going vessel,
the activemeans oftransport isthe ship; if it is atractor and trailer, theactive means of transport is the tractor.
22. Currency and total amount invoiced
Box for optional use by the Member States (usingthe appropriate
Community code, enter the currency in which the invoice was drawnup, followed by the invoiced price for all goods declared).
23. Exchange rate
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, giveparticulars
of relevant terms of the commercial contract.
25. Mode of transport at the border
Usingthe appropriate Community codes, enter the mode of transport
correspondingtotheactivemeansoftransportwhichitisexpected 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 MemberStates.
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.
Usingthe appropriate Community codes, enter the mode of transport
upon departure.
27. Place of loading
Box for optional use for the Member States.
Enter, usingthe appropriate code where available, the place where the
goodswereloadedontotheactivemeansoftransportonwhichtheyare
to cross the frontier of the Community, as known at the time ofcompletion of formalities.!
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28. Financial and bankingdata
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 exit
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 andkindofpackagesor,inthecase
of unpackaged goods, enter the number of such goods covered by thedeclaration, or the word ‘bulk’, as appropriate; enter the normal tradedescription of the goods. The description must include the particulars
needed toidentify thegoods.Where box33(commodity code) mustbe
completed, the description must be expressed in terms sufficientlyprecise to allow the goods to be classified. This box must also containthe particulars required by any specific legislation (excise duties, etc.).
If containers are used, their identifyingmarks 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 countryof origin of thegoods inquestion to begiven here, but cannot make thismandatory foroperators.
32. Item number
Enter the number ofthe 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 beenentered in box 5.
33. Commodity code
Enter the code number correspondingto the item in question.
In the case of Community transit, the first subdivision should be
completed only where the Community rules require it. The remainingsubdivisions should be left blank.
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 codecorrespondingto the country of orig in of the item in question); box
34b is for optional use by Member States (region of production of the
goods in question).
3 5 . G r o s sm a s s( k g)
Box mandatory for the Member States in respect of the Community
transit procedure, where the re-export discharges the customswarehousingprocedure, and when the form is used for evidence ofthe 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 othertransport equipment.!
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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
remainingboxes should be left blank.
37. Procedure
Usingtheappropriate Communitycodes,enter theprocedureforwhich
the goods are declared on export.
38. Net mass (kg)
Enter the net mass of the goods described in the corresponding box31,
expressed in kilograms. The net mass is the mass of the goodsthemselves 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
legislation on quotas).
40. Summary declaration/previous document
Box for optional use by the Member States (reference particulars of
documents relatingto the administrativeprocedure precedingexport 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 customswarehouse; enter the reference of the declaration of entry of the goods
for the procedure.
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 acustoms warehouse.
Enter the quantity of the item in question, expressed in the unit
stipulated in the goods nomenclature.
44. Additional information, documents produced, certifi-
cates and authorizations
Enter the details required under any specific rules applicable, together
with reference particulars of the documents produced in support of thedeclaration includingthe serial numbers of any control copies T5.
The subdivision ‘Additional information (AI) code’ must not be used.
Where the re-export declaration discharging the customs warehousing
procedure is lodged with a customs office other than the supervisingoffice, enter the full name and full address of the supervisingoffice.
From 1 January 1999, the declarations made in the Member States
which give the opportunity to operators to opt for the use of the eurounit 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
information will be deemed valid for all the good items of the
declaration.
This indicator will be constituted by the iso-alpha-3 currency code
(ISO 4217)!
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46. 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
TheMemberStatesmayrequirethetypeoftaxandtaxbase,therateof
tax applicable and the payment method selected to be shown, and, forinformation purposes only, the amount of each type of tax payable andthe total tax for the item in question, as calculated by the person
concerned.
The followingshould be shown on each line, usingthe 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 boxare expressed in the currency unit the code for
which may appear in box 44, or, in the absence of such a code in box44, in the currency of the Member State where the export formalitiesare completed
48. Deferred payment
Boxforoptional usebythe MemberStates (reference particulars ofthe
authorization in question; deferred payment here refers both todeferred 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 precedingthe authorization number identifying
the Member State of issue. This box is mandatory for Member States
for entry to outward processingprocedure from a customs warehouseor the re-exportation from a customs warehouse. It is optional in allother 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
competent authorities. Where appropriate, enter the full name (person
or company) of the authorized representative signing on behalf of theprincipal.
Subject to specific provisions to be adopted with regard to the use of
computerized systems, the original of the handwritten signature of theperson concerned must be given on the copy which is to remain at the
office of departure. Where the person concerned is a legal person, this
signatory must add after his signature his full name and capacity.
For export operations, the declarant or his reprsentative (SIC!
representative) may enter the name and address of a person establishedin the district of the office of exit to whom Copy No 3 of thedeclaration 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
crossedandtheofficeofentrybywhichthegoodsre-enter the customs!
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territory of the Community after havingcrossed 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 bywhich it re-enters the Community. The transit offices appear in the listof customs offices competent for Community transit/common transit
operations.
After thename oftheoffice,enter the Communitycodefor thecountry
concerned.
52. Guarantee
Usingthe appropriate Community codes, enter the type of g uarantee
used for the operation concerned followed, if necessary, by the number
of the guarantee certificate or voucher and the guarantee office.
If the comprehensive or individual guarantee is not valid for all EFTA
countries or if the principal excludes certain EFTA countries from the
application of the comprehensive guarantee, indicate the country
(countries) concerned usingthe appropriate Community codes in thespace marked ‘not valid for’.
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. The offices ofdestination appear in the ‘list of customs offices competent forCommunity transit/common transit operations’.
After the name of the office, enter the Community code for the
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 theperson concerned must be given on the copy which is to remain at theoffice of export/dispatch, followed by the full name of that person.
Where the personconcernedis alegal person, the signatoryshouldadd
his capacity after his signature and full name.
B.Formalities en route
Betweenthetimewhenthegoodsleavetheofficeofexportand/ordeparture,
andthe timewhentheyarriveat the office ofdestination, certain details may
need to be added to the copies of the single administrative document whichaccompany the goods. These concern the transport operation and must beadded 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, theform should be completed in ink in block capitals.
These indications concern the followingboxes, on copies 4 and 5 only:
— Transhipment: use box 55.
Box 55: transhipments
Thefirstthreelinesofthisboxaretobecompleted bythecarrierwhere,
duringthe operation in question, the g oods are transhipped from onemeans of transport to another or from one container to another.
It should be noted that, where goods are transhipped, the carrier must
approach the competent authorities, in particular where it proves
necessary to affix new seals, in order to have the Community transitdocument annotated accordingly.
Where the customs authority has authorized transhipment without
supervision, the carrier must himself annotate the Community transit
documentaccordinglyandhaveitendorsedbythecompetent authoritiesof the Member State where the transhipment has taken place.
— Other incidents: use box 56.
Box 56: Other indicents (SIC! incidents) duringcarriag e:
Box to the completed in accordance with existingoblig ations under
Community transit procedure.!
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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 isnot necessary.
C.Formalities concerning customs procedures at import
1. Declaration
Enter ‘IMI’, ‘EU’ or ‘COM’, as appropriate, in the first subdivision.
Usingtheappropriate Communitycode,enter thetypeofdeclaration 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 thenumberofthesubsetinrelation tothetotalnumberofsubsets
of forms and continuation forms used. For example, if there is one IMform 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, butenter the figure 1 in box 5.
4. Loadinglists
Enter in figures the number of any loading lists attached, or of
commercial descriptive lists where these are authorized by thecompetent authority.
Box for optional use by the Member States.
5. Items
Enter the total number of items declared bythe personconcernedinall
the forms and continuation forms (or loadinglists or commercial lists)
used. The number of items must correspond to the number of
‘description 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
question.
7. Reference number
Optional item for users, to contain the commercial reference number
allocated by the person concerned to the consignment in question.
8. Consignee
Enter the full name and address of the person(s) or company(ies) to
whom the goods are to be delivered. In the case of groupage
consignments, the Member States may provide that the word ‘various’
be entered in this box, and the list of consignees attached to thedeclaration.
In the case of entry for the customswarehousingprocedure 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 theperson 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
responsible for the transfer of the funds relatingto the transaction).!
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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 relatingto 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 concerningthe
implementation of agricultural policy).
14. Declarant or representative of the consignee
Enter the full name andaddressofthe personorcompanyconcernedin
accordance with the provisions in force. If the declarant and theconsignee 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 theperson 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.
Usingthe appropriate Community code, enter in box 15a the country
concerned.
Box 15b must be left blank.
16. Country of origin
Information can be required onlywhereauthorized by Community law.
Ifthedeclaration coversanumberof itemsofdifferentorigin,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 Statesin 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.
17. Country of destination
Except for cases of entry for the customs warehousingprocedure of
pre-financed goods, this box is for optional use by the Member States.
Enter the name of the Member State concerned.Usingthe 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 goodswere
directly loaded on presentation at the customs office where thedestination formalities are completed, followed by the nationality ofthe means of transport (or that of the vehicle propellingthe others if
there are several means of transport) usingthe appropriate Community
codes. For example, if a tractor and trailer with different registrationnumbers are used, enter the registration number of the tractor and thatof the trailer, together with the nationality of the tractor.
In the case of postal consignments or carriage by fixed transport
installation do not enter registration number or nationality in this box.
In the case of carriage by rail do not enter the nationality.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 595
19. Container (Ctr)
Usingthe appropriate Community codes, indicate the situation when
crossingthe external Community frontier.
20. Delivery terms
Box for optional use by the Member States.
Using the appropriate Community headings and codes, giveparticulars
of relevant terms of the commercial contract.
21. Identity and nationality of the active means of trans-
port crossingthe border.
Box for optional use by the Member States in respect of identity.
Thisboxmustbecompleted inrespectofnationality,except inthecase
of entry into a customs warehouse. However, in the cases of postalconsignments or carriage by rail or fixed transport installation, the
registration number and nationality should not be entered.
Usingthe 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.registration number, and nationality.
In the case of combined transport or where several means of transport
are used, the active means of transport is the one which propels thewhole combination. For example, if it is a lorry on a sea-going vessel,the activemeans of transport is the ship, if it is a tractor and trailer, the
active means of transport is the tractor.
22. Currency and total amount invoiced
Box for optional use by the Member States.
Usingthe appropriate Community code, enter the currency in which
the contract was drawn up, followed by the invoiced price for all goods
declared.
23. Exchange rate
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.
Using the appropriate Community headings and codes, giveparticulars
of relevant terms of the commercial contract.
25. Mode of transport at the border
Usingthe appropriate Community code, enter the mode of transport
correspondingto the active means of transport on which the g oods
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 MemberStates.
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 warehousingprocedure.
Usingthe appropriate Community codes, enter the mode of transport
upon arrival.
27. Place of unloading
Box for optional use for the Member States!
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Enter, 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 bankingdata
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 entry
Box for optional use for the Member States.
Enter the customs office by which the goods entered 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 andkindofpackagesor,inthecase
of unpackaged goods, enter the number of such goods covered by the
declaration, or the word ‘bulk’, as appropriate, together with the
particulars necessary to identify the goods. The description of thegoods means the normal trade description. Except for non-Communitygoods placed under the customswarehousing 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 identifica-tion and classification. This box must also contain the particularsrequired by any specific rules (e.g. VAT, excise duties). If containers
are used, their identifyingmarks 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 countryof origin of thegoods in question to be given here, within the limits of Community
law.
32. Item number
Enter the number ofthe 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.
When the declaration covers only one item of goods, the Member
States may provide that this box need not be completed, the figure 1
havingbeen entered in box 5.
33. Commodity code
Enter the code number correspondingto the item in question. The
Member States may provide for entry of a specific nomenclature
concerningexcise duties in the last subdivision on the rig ht.
34. Country-of-origin code
Usingthe appropriate Community codes, enter in box 34a the code
correspondingtothe countrygivenin box16. When theword‘various’is given in box 16, enter the code corresponding to the country oforigin of the item in question.
Member States may waivethe use of box34 where they require box16
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
Boxforoptional usebythe Member States. Enter thegrossmassofthe
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.!
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36. 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 berecorded at least as accurately as the codes specified in that Annex.
37. Procedure
Usingthe 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 box31,
expressed in kilograms. The met mass is the mass of the goods
themselves without any packaging.
39. Quota
Boxforoptional usebytheMemberStates(implementation ofruleson
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 thedocuments relatingto any previous administrative procedure).
This box is mandatory in the case of the entry for the customs
warehousingprocedure and where appropriate for the evidence ofCommunity status
41. Supplementary units
For use as necessary in accordancewith the goodsnomenclature. Enter
the quantity of the item in question, expressed in the unit laid down inthe goods nomenclature. This box is mandatory for Member States inthe cases of entry to free circulation or entry into a customs procedure
other than entry into a customs warehouse. However, this box is also
mandatory in the case of entry of pre-financed goods into a customswarehouse.
42. Item 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
calculatingthe tax or statistical value for customs purposes).
44. Additional information, documents produced, certifi-
cates and authorizations
Enter thedetails requiredbyanyspecific rulesapplicabletogether with
reference particulars of the documents produced in support of thedeclaration, includingthe serial numbers of any control copies T5. Thesubdivision ‘Additional information (AI) code’ must not be used.
Where a declaration enteringg oods for the customs warehousing
procedure is lodged with a customs office other than the supervisingoffice, enter the name and full address of the supervisingoffice.
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 inthis box, preferably in the subdivision in the bottom right-hand corner,an indicator of the currency unit, national unit or euro unit, used.
Member States may provide that this indicator be entered only in box
44 for the first item of goods of the declaration. In this case, the
information will be deemed valid for all the good items of thedeclaration.!
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!M141993R2454 — EN — 01.07.2000 — 003.001 — 598
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
calculatingthe tax or statistical value for customs purposes).
The amounts in this boxare expressed in the currency unit the code for
which may appear in box 44, or, in the absence of such a code in box44, in the currency of the Member State of destination.
46. 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 thepayment method selected to be shown, and, for information purposesonly, 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 enteringnon-Community g oods for the customs
warehousingprocedure in a type D warehouse, indicate only the tax
base.
The followingshould be shown on each line, usingthe appropriate
Community codes, as required:
— the type of tax (e.g. import duty, VAT),
— the tax base,— the rate of tax applicable,
— the amount of tax payable,
— the method of payment chosen (MP).
‘The amounts in this box are expressed in the currency unit the code
for which may appear in box 44, or, in the absence of such a code in
box 44, in the currency of the Member State of destination
48. Deferred payment
Boxforoptional usebythe MemberStates (reference particulars ofthe
authorization in question; deferred payment here refers both todeferred 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 precedingthe authorization number identifyingthe 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 customswarehousingor outward processingfrom 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 theoffice of destination, followed by the full name of that person. Where!
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!B1993R2454 — EN — 01.07.2000 — 003.001 — 599
that personisalegalperson,the signatoryshouldaddhiscapacity after
his signature and full name.
TITLE III
Remarksconcerningthecontinuationforms
A. Continuation forms should only be used where the declaration covers
more than one item (cf. box 5). They must be presented together with
an IM, EX, EU or COM form.
B. The instructions in Titles I and II also apply to the continuation forms.
However:
— the first subdivision of box 1 must contain the symbol IM/c, EX/c
orEU/c(or,whereapplicable, COM/c);thatfirstsubdivisionmustbe left blank if the form is used for Community transit purposesonly, inwhichcase the symboldenotingthe statusoftheg oodsfor
the purposes of the Community transit procedure should be
entered in the third subdivision of this box,
— box 2/8 is for optional use by the Member States and should show
only the name and identification number, if any, of the personconcerned,
— the ‘summary’ part of box 47 concerns the final summary of all
theitemscoveredbytheIMandIM/c,EXandEX/c,EUandEU/cor COM and COM/c forms used. It should therefore be used only
onthelastoftheIM/c,EX/c,EU/c orCOM/cformsattached toan
IM, EX, EU or COM document in order to show the total by typeof tax and the grand total (GT) of the charges payable.
C. If continuation forms are used, the ‘description of goods’ boxes which
have not been used must be crossed through to prevent any subsequentuse.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 600
ANNEX 37a
EXPLANATORYNOTECONCERNINGTHEMESSAGESPRESENTED
INANNEX37bANDRULESANDCONDITIONSAPPLICABLETOTHE
MESSAGEDATA
TITLE I
Introduction
This Title describes the structure of the IE (information exchange), i.e. the model
used to describe the content of the information to be exchanged between thecompetent authorities and between economic operators and the competent
authorities usinginformation technolog y and computer networks.
In this model, IEs are organised into data groups which contain data (attributes).
The data (attributes) are grouped together in such a way that they build upcoherent logical blocks within the scope of each IE.
The model allows to identify:— the characteristics of the data groups belonging to the IE: sequence, number
of repetitions, a status value to indicate if the data group is mandatory,optional or conditional,
— the characteristics ofthe data belonging to a data group: sequence, number of
repetitions, type, length and a value to indicate if the data is mandatory,
optional or conditional,
— datagroupindentation indicates that thedata groupmaycontain notonlydata
but also other groups of data,
— the conditions applicable to data or groups of data towards other data or
groups of data in the same IE,
— the structure rules applicable to data or groups of data, explaining how the
data or data group in question is used in the IE.
StructureoftheIE(informationexchange)
!M161993R2454 — EN — 01.07.2000 — 003.001 — 601
Explanation
!M161993R2454 — EN — 01.07.2000 — 003.001 — 602
!M161993R2454 — EN — 01.07.2000 — 003.001 — 603
TITLE II
RulesforIE(informationexchange)
r5: ‘Item No’ (box 32) is always used even if ‘Items’ (box 5) = ‘1’, ‘Item No’
(box 32) is also ‘1’.
r7: Each ‘Item No’ (box 32) is unique throughout the declaration.
r10: When there is only 1 consignor declared, the data group ‘TRADER
consignor (box 2)’ on TRANSIT OPERATION level is used. The datagroup‘TRADER consignor(ex box2)’on GOODSITEM levelcan/not be
used.
r11: When there is only 1 consignee declared, the data group ‘TRADER
consignee (box 8)’ on TRANSIT OPERATION level is used. The datagroup ‘TRADER consignee (ex box 8)’ on GOODS ITEM level cannot be
used.
r15: The data group ‘TRADER authorised consignee (box 53)’ can be used to
indicate that simplified procedure will be used at destination.
r20: When the declaration type (box1 or ex box1) = ‘T2’ and the movement is
issued in a non-EC country (identified by the office of departure), the
principal must declare at least one ‘Previous document type’ (box 40) =‘T2’, ‘T2L’, ‘T2F’, ‘T2LF’, ‘T2CIM’, ‘T2TIR’ or ‘T2ATA’ followed by itsreference in ‘Previous document reference’.
r26: One of the attributes becomes required in case ‘PRODUCED. DOCU-
MENTS/CERTIFICATES’ (box 44) is used.
r27: Either ‘Additional information identification’ or ‘Text’ of the data group
‘SPECIAL MENTIONS’ (box 44) is required in case ‘SPECIAL
MENTIONS’ is used.
r35: Conditions ‘C5’ and ‘C6’ cannot be checked in case box 26 is not used.r36: Condition ‘C10’ cannot be checked in case box 25 is not used.r41: ‘Agreed location of goods’/‘Agreed location code’, ‘Authorisedlocation of
goods’ and ‘Customs subplace’ (box 30) cannot be used at the same time.
r60: When the trader uses commodity codes then he must declare at least four
and up to eight digits of the commodity code.
r75: ‘Export from EC’ and ‘Export from country’ cannot be used at the same
time.
r79: Only PREVIOUS ADMINISTRATIVE DOCUMENTS and PRODUCED
DOCUMENTS/CERTIFICATES that are marked as ‘Common’ in thereference data ‘DOCUMENT TYPE’ will be sent to destination by means
of the IE01.
r80: Only the SPECIAL MENTIONS that are marked as ‘Common’ in the
reference data will be sent to destination by means of the IE01.
r95: Whenbox3isnotusedandthereismorethanonegooditemdeclared then
‘Number of loadinglists’ (box 4) is required.
This attribute is to be used when paper loadinglists are present.
In case of paper loadinglists the followingrules are applied:
— the required attribute ‘Country of dispatch’ (box 15a) of the data
group TRANSIT OPERATION is set to ‘--’
— there is only 1 occurrence of the data group GOODS ITEM, and
wherenecessary the subdata groupsPREVIOUSADMINISTRATIVE
REFERENCES, PRODUCED DOCUMENTS/CERTIFICATES andSPECIAL MENTIONS. All the other subdata groups of GOODSITEM cannot be used,
— the attribute ‘Textual description’ (box 31) contains references to the
attached loadinglists, ‘Textual_description_LNG’ contains the
language code used for those references.
The content of the references can be:
for ‘Declaration type’ (box 1) = ‘T1’: ‘See loadinglist(s)’,!
M161993R2454 — EN — 01.07.2000 — 003.001 — 604
for ‘Declaration type’ (box 1) = ‘T2’: ‘See loadinglist(s)’,
for ‘Declaration type’ (box 1) = ‘T-’: ‘T1: See loadinglist(s) from. ..
to. ..’, ‘T2: See loadinglist(s) from. .. to. ..’,
— the attribute ‘Item number’ (box 32) is filled in with ‘--’
— all the other attributes of the data group GOODS ITEM cannot be
used.
r100: The attribute is used as the basic language to be used in any further
communication between the trader at departure and the customs system. Ifthe trader does not use this attribute then the customs system will use thedefault language of the office of departure.
r105: The total number of packages is equal to the sum of all ‘Number of
packages’ + all ‘Number of pieces’ + a value of ‘1’ for each declared‘bulk’. This control is not possiblewhen ‘Number of loadinglists’ (box 4)is used.
r143: The data in the IE corresponds always to the current (latest) version of the
TRANSIT operation data. This means that it contains the amendeddeclaration data (if any) and/or the revised declaration data after a control(if any) and completed with the departure control results.
r150: The attribute ‘Corrected value’ of the data group ‘RESULTS OF
CONTROL’ is linked with each single attribute that can be subject of acontrol and therefore it must reflect the same characteristics of the originalmessage attribute.
r155: The data group SGI CODES must be present in case the declaration
contains sensitive goods.
r156: A ‘Sensitive quantity’ is always required when the movement contains
sensitive goods (see also rule 155).
The ‘Sensitive goods code’ is not always required when the movement
contains sensitivegoods.IftheHS6commodity code(box33)isenoughtouniquely identify a sensitive good then the ‘Sensitive goods code’ is notrequired. If the HS6 commodity code (box 33) is not enough to uniquely
identifyasensitivegoodthenthe‘Sensitivegoodscode’becomesrequired.
r160: The data group CONTROL RESULTS must be present in case the
declaration is submitted under simplified procedure.
r165: The data group SEALS INFO must be present in case the declaration is
submitted under simplified procedure, the authorisation of which foresees
the use of seals.
r190: Either ‘New transport means identity’ and ‘New transport means
nationality’ or ‘New container number’, or both must be used when
‘TRANSHIPMENT’ occurred.
r210: The IE transmits to the office of departure the relevant AAR information
received from the office of departure associatingto each sing le attribute,when the case occurs, the data group ‘RESULTS OF CONTROL’
r217: All ‘Incidents’ occurred are transmitted to the office of departure. Only
those ‘Transhipments’ marked ‘not yet sent’ (i. e. flag‘Already in thesystem’ in a message of arrival notification or a new box created for thispurpose on the TRANSIT ACCOMPANYING DOCUMENT) are trans-
mitted to the office of departure.
r230: This attribute is used as a flag, its value can be either ‘0’ (‘no’) or ‘1’
(‘yes’).
r231: The value of this attribute must be one of the 22 countries for transit
without the 15 countries of the EC.
r325: When there are already seals identified in the AAR and/or arrival
notification then ‘State of seals’ is required.
r355: Only ‘GOODS ITEMS’showingdiscrepancies are sent back to the office
of departure.
r470: The IE15 allows the usage of commodity codes up to eight digits
(national), however only the first six digits are sent to destination with theAAR (international).!
M161993R2454 — EN — 01.07.2000 — 003.001 — 605
r700: This information is not required when goods of different type covered by
the same declaration are packed together insuchawaythat it isimpossible
to determine the gross mass of each type of goods.
TITLE III
ConditionsforIE(informationexchange)
C1: If ‘Country of destination’ (box 17a) on transit operation level contains a
‘country’ as defined in the Convention on a common transit procedure
then TRADER consignee (box 8) = ‘R’
else TRADER consignee (box 8) = ‘O’.
C2: If ‘Countryof destination’ (exbox17a)on GOODSITEM level contains a
‘country’ as mentioned in C1
then TRADER consignee (ex box 8) = ‘R’
else TRADER consignee (ex box 8) = ‘O’.
C5: If first digit of ‘Inland mode of transport’ (box 26) = ‘5’ or ‘7’
then Identity at departure (box 18) cannot be used.
C6: If first digit of ‘Inland mode of transport’ (box 26) = ‘2’, ‘5’ or ‘7’
then ‘Nationality at departure’ (box 18) cannot be used.
C10: If first digit of ‘Transport mode at the border’ (box 25) = ‘2’, ‘5’ or ‘7’
then ‘Nationality crossingborder’ (box 21) = ‘O’
else ‘Nationality crossingborder’ (box 21) = ‘R’.
C15: If SGI CODES is used
then ‘Commodity code’ (box 33) = ‘R’
else ‘Commodity code’ (box 33) = ‘O’.
C30: If there are different contractingparties declared for departure (identified
by the office of departure, box C) and destination (identified by the office
of destination, box 53)
then at least one‘CUSTOMSOFFICEoftransit’ (box51)=‘R’
else ‘CUSTOMS OFFICE of transit’ (box 51) = ‘O’.
C35: If ‘Declaration type’ (box 1) or ‘Declaration type’ (ex box 1) = ‘T2’ and
‘Country of dispatch’, identified by the first two digits of the ‘CUSTOMSOFFICE of departure reference number’ (box C) = is an EFTA country
then ‘PREVIOUS ADMINISTRATIVE REFERENCES’ = ‘R’
else ‘PREVIOUS ADMINISTRATIVE REFERENCES’= ‘O’.
C45: If ‘Declaration type’ (box 1) = ‘T-’
then ‘Declaration type’ (ex box 1) = ‘R’
else ‘Declaration type’ (ex box 1) cannot be used.
C50: If ‘TIN’ (box 50) is used
then all attributes of name and address (NAD) (box 50) = ‘O’ if
already known by the system
else all attributes of name and address (NAD) (box 50) = ‘R’.
C55: If ‘Container’ (box 19) = ‘1’
then ‘CONTAINERS (box 31)’ = ‘R’
else ‘CONTAINERS (box 31)’ = ‘O’.!
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C60: If ‘Kind of packages’ (box 31) indicates ‘BULK’ (UNECE rec 21: ‘VQ’,
‘VG’, ‘VL’, ‘VY’, ‘VR’ or ‘VO’
then ‘Marks and numbers of packages’ (box 31) =‘O’
‘Number of packages’ (box 31) cannot be used‘Number of pieces’ (box 31) cannot be used
else If ‘Kind of packages’ (box 31) indicates ‘UNPACKED’
(UNECE rec 21: = ‘NE’)
then ‘Marks and numbers of packages’ (box 31) = ‘O’
‘Number of packages’ cannot be used
‘Number of pieces’ (box 31) = ‘R’
else ‘Marks and numbers of packages’ (box 31) = ‘R’
‘Number of packages’ (box 31) = ‘R’‘Number of pieces’ (box 31) cannot be used..
C75: If ‘Additional information id’ (box 44) = ‘DG0’ or ‘DG1’
then ‘Export from EC’ or ‘Export from country’ (box 44) = ‘R’
else ‘Export from EC’ and ‘Export from country’ (box 44)
cannot be used..
C85: If ‘Guarantee type’ = ‘0’, ‘1’, ‘4’ or ‘9’
then ‘GUARANTEE REFERENCE’ = ‘R’
else ‘GUARANTEE REFERENCE’ = ‘O’.
C86: If ‘Guarantee type’ = ‘0’, ‘1’, ‘4’ or ‘9’
then ‘Access code’ = ‘R’
else ‘Access code’ = ‘O’.
C90: If first digit of ‘Control result code’ = ‘B’
then ‘Waitingfor discrepancies resolution’ = ‘R’
else ‘Waitingfor discrepancies resolution’ = ‘O’.
C95: If ‘Number of loadinglists’ (box 4) is used
then ‘Total number of packages’ (box 6) = ‘R’
else ‘Total number of packages’ (box 6) = ‘O’.
C99: If correspondingfree text field is used
then ‘_LNG’ = ‘R’
else ‘_LNG’ = ‘O’.(The language of the address attributes is
expressed by NAD_LNG)
C100: If ‘CONTROL RESULT’ (box D) is used
then ‘Authorised location of goods’ = ‘O’
‘Customs subplace’ cannot be used‘Agreed location code’ cannot be used
‘Agreed location of goods’ cannot be used
else ‘Authorised location of goods’ cannot be used
‘Agreed location code’ = ‘O’‘Agreed location of goods’ = ‘O’
‘Customs subplace’ = ‘O’.
C110: If ‘CONTROL RESULT’ (Simplified procedure) is used
then ‘TIN’ = ‘R’
else ‘TIN’ = ‘O’.
C125: If ‘Other guarantee reference’ is NOT used!
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then ‘GRN’= ‘R’
else ‘GRN’ cannot be used.
C130: If ‘GRN’ is NOT used
then ‘Other guarantee reference’ = ‘R’
else ‘Other guarantee reference’ cannot be used..
C135: If only 1 country of dispatch is declared
then ‘Country of dispatch (box 15a)’ on TRANSIT OPER-
ATION level = ‘R’
‘Countryofdispatch(exbox15a)’ onGOODSITEMlevel
cannot be used
else ‘Country of dispatch (box 15a)’ on TRANSIT OPER-
ATION level cannot be used
‘Countryofdispatch(exbox15a)’ onGOODSITEMlevel
= ‘R’.
C140: If only 1 country of destination is declared
then ‘Destination country (box 17a)’ on TRANSIT OPER-
ATION level = ‘R’
‘Destinationcountry(exbox17a)’onGOODSITEMlevel
cannot be used
else ‘Destination country (box 17a)’ on TRANSIT OPER-
ATION level cannot be used
‘Destination country (ex box 17a)’ GOODS ITEM level =
‘R’.
C185: If first digit of ‘Control result code’ = ‘A’
and second digit of ‘Control result code’ = ‘1’ or ‘2’ (‘Satisfactory’ or‘Considered satisfactory’)
then ‘All data groups and attributes marked with “Cond 185’’
cannot be used’
else All data groups and attributes marked with ‘Cond 185’ =
‘R’.!
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ANNEX 37 b
STRUCTUREDMESSAGESANDDATACONTENTFORTHEIE(INFORMATIONEXCHANGE)
TITLE I
StructureandcontentoftheEDItransitdeclaration
Chapter I
Structure of the EDI transit declaration
IE15.DeclarationdataE_DEC_DAT
TRANSIT OPERATION 1 × R
TRADER consignor (box 2) 1 × O Rule 10
TRADER consignee (box 8) 1 × C Rule 11
Cond 1
GOODS ITEM 99999 × R Rule 95
TRADER consignor (ex box 2) 1 × O Rule 10
TRADER consignee (ex box 8) 1 × C Rule 11
Cond 2
CONTAINERS (box 31) 99 × C Cond 55PACKAGES (box 31) 99 × RSGI CODES (box 31) 9 × O Rule 155PREVIOUS ADMINISTRATIVE REFER-
ENCES (box 40)9 × C Cond 35
PRODUCED DOCUMENTS/CERTIFICATES
(box 44)99 × O
SPECIAL MENTIONS (box 44) 99 × O
CUSTOMS OFFICE of departure (box C) 1 × R
TRADER principal (box 50) 1 × R
REPRESENTATIVE (box 50) 1 × O
CUSTOMS OFFICE of transit (box 51) 9 × C Cond 30
CUSTOMS OFFICE of destination (box 53) 1 × R
TRADER authorised consignee (box 53) 1 × O Rule 15
CONTROL RESULT (box D) 1 × O Rule 160
SEALS INFO (box D) 1 × O Rule 165
SEALS ID (box D) 99 × R
GUARANTEE 9 × R
GUARANTEE REFERENCE 99 × C Cond 85
VALIDITY LIMITATION EC 1 × OVALIDITY LIMITATION NON-EC 99 × O
TRANSIT OPERATION
LRN R an..22Declaration type (box 1) R an..5 Rule 95Number of loadinglists (box 4) O n..5 Rule 95Total number of items (box 5) R n..5Total number of packages (box 6) C n..7 Cond 95
Rule 105
Country of dispatch (box 15a) C a2 Cond 135Destination country (box 17a) C a2 Cond 140!
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Identity at departure (box 18) C an..27 Cond 5
Rule 35
Identity at departure LNG C a2 Cond 99Nationality at departure (box 18) C a2 Cond 6
Rule 35
Container (box 19) R n1 Rule 230Nationality crossingborder (box 21) C a2 Cond 10
Rule 36
Identity crossingborder (box 21) O an..31Identity crossingborder LNG C a2 Cond 99Type of transport crossingborder (box 21) O n..2Transport mode at border (box 25) O n..2Inland transport mode (box 26) O n..2Loadingplace (box 27) O an..17Agreed location code (box 30) C an..17 Cond 100
Rule 41
Agreed location of goods (box 30) C an..35 Cond 100
Rule 41
Agreed location of goods LNG C a2 Cond 99Authorised location of goods (box 30) C an..17 Cond 100
Rule 41
Customs subplace (box 30) C an..17 Cond 100
Rule 41
Total gross mass (box 35) R n..11,3NCTS accompanying document language code R a2Dialogue language indicator at departure O a2 Rule 100Declaration date (box 50) R n8Declaration place (box 50) R an..35Declaration place LNG R a2
TRADER consignor
Name (box 2) R an..35Street and number (box 2) R an..35Country (box 2) R a2Postcode (box 2) R an..9City (box 2) R an..35NAD LNG R a2TIN (box 2) O an..17
TRADER consignee
Name (box 8) R an..35Street and number (box 8) R an..35Country (box 8) R a2Postcode (box 8) R an..9City (box 8) R an..35NAD LNG R a2TIN (box 8) O an..17
GOODS ITEM
Declaration type (ex box 1) C an..5 Cond 45Country of dispatch (ex box 15a) C a2 Cond 135Destination country (ex box 17a) C a2 Cond 140Textual description (box 31) R an..140Textual description LNG R a2Item number (box 32) R n..5 Rule 5
Rule 7
Commodity code (box 33) C n..8 Cond 15
Rule 60
Rule 470
Gross mass (box 35) O n..11,3 Rule 700!
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Net mass (box 38) O n..11,3
TRADER consignor
Name (ex box 2) R an..35Street and number (ex box 2) R an..35Country (ex box 2) R a2Postcode (ex box 2) R an..9City (ex box 2) R an..35NAD LNG R a2TIN (ex box 2) O an..17
TRADER consignee
Name (ex box 8) R an..35Street and number (ex box 8) R an..35Country (ex box 8) R a2Postcode (ex box 8) R an..9City (ex box 8) R an..35NAD LNG R a2TIN (ex box 8) O an..17
CONTAINERS
Container numbers (box 31) R an..11
SGI CODES
Sensitive goods code (box 31) O n..2 Rule 156Sensitive quantity (box 31) R n..11,3
PACKAGES
Marks and numbers of packages (box 31) C an..42 Cond 60Marks and numbers of packages LNG C a2 Cond 99Kind of packages (box 31) R a2Number of packages (box 31) C n..5 Cond 60Number of pieces (box 31) C n..5 Cond 60
PREVIOUS ADMINISTRATIVE REFERENCES
Previous document type (box 40) R an..6 Rule 20Previous document reference (box 40) R an..20Previous document reference LNG R a2Complement of information (box 40) O an..26Complement of information LNG C a2 Cond 99
PRODUCED DOCUMENTS/CERTIFICATES
Document type (box 44) O an..3 Rule 26Document reference (box 44) O an..20Document reference LNG C a2 Cond 99Complement of information (box 44) O an..26Complement of information LNG C a2 Cond 99
Rule 27
SPECIAL MENTIONS
Additional information identification (box 44) O an..3Export from EC (box 44) C a1 Cond 75
Rule 75
Export from country (box 44) C a2 Cond 75
Rule 75
Text (box 44) O an..70Text LNG C a2 Cond 99
CUSTOMS OFFICE of departure
Reference number (box C) R an8
TRADER principal
TIN (box 50) C an..17 Cond 110!
M161993R2454 — EN — 01.07.2000 — 003.001 — 611
Name (box 50) C an..35 Cond 50
Street and number (box 50) C an..35 Cond 50Country (box 50) C a2 Cond 50Postcode (box 50) C an..9 Cond 50City (box 50) C an..35 Cond 50NAD LNG C a2 Cond 99
REPRESENTATIVE
Name (box 50) R an..35Representative capacity (box 50) O a..35Representative capacity LNG C a2 Cond 99
CUSTOMS OFFICE of transit
Reference number (box 51) R an8
CUSTOMS OFFICE of destination
Reference number (box 53) R an8
TRADER authorised consignee
TIN authorised consignee (box 53) R an..17
CONTROL RESULT
Control result code (box D) R an2Date limit (box D) R n8
SEALS INFO
Seals number (box D) R n..4
SEALS ID
Seals identity (box D) R an..20Seals identity LNG R a2
GUARANTEE
Guarantee type (box 52) R n1
GUARANTEE REFERENCE
GRN (box 52) C an..24 Cond 125Other guarantee reference (box 52) C an..35 Cond 130Access code C an4 Cond 86
VALIDITY LIMITATION EC
Not valid for EC (box 52) R n1 Rule 230
VALIDITY LIMITATION NON-EC
Not valid for other contractingparties (box 52) R a2 Rule 231
Chapter II
Particulars (data) of the EDI transit declaration
Particulars entered into the different boxes of the SAD document, as defined in
Annexes 37 and 38, will be used for the EDI transit declaration where theformalities are carried out usinga data-processingtechnique in association with,
or replaced by a code if appropriate.
Additional codes presented in Annex 38a shall equally be applied.In box 15 ‘Country of dispatch/export’ and in box 17 ‘Country of destination’
textual information shall be replaced by the proper code.
Additional data elements to be inserted are as follows:— LRN — local reference number nationally defined and allocated by the user
in agreement with the customs authorities, to identify each single declaration,
— authorised/agreed location of goods or customs subplace — precise
indication of the place where the goods can be examined, if appropriate incoded form,!
M161993R2454 — EN — 01.07.2000 — 003.001 — 612
— LNG — language code used to define the language in which the uncoded
information in question is given,
— sensitivequantity — quantity of declared sensitivegoods according to Annex
52, required to perform the guarantee check and registration,
— sensitive goods code — enter the code associated, when the case occurs, to
the relevant HS6 commodity code of the sensitive goods listed in Annex 52,
— a transit declaration made in accordance with Article 388f shall include the
followinginformation:
(a) an indication ‘simplified procedure’ usingthe appropriate code;(b) the identification measures applied; and(c) the period within which the goods must be presented at the office of
destination.
TITLE II
Structureandcontentoftheanticipatedarrivalmessagefromtheofficeofdeparturetotheofficeofdestination
(AAR)
Chapter I
Structure of the AAR message
IE01.AARC_AAR_SND
TRANSIT OPERATION 1 × R Rule 143
TRADER consignor (box 2) 1 × O Rule 10
TRADER consignee (box 8) 1 × C Rule 11
Cond 1
GOODS ITEM 99999 × R Rule 95
TRADER consignor (ex box 2) 1 × O Rule 10
TRADER consignee (ex box 8) 1 × C Rule 11
Cond 2
CONTAINERS (box 31) 99 × C Cond 55PACKAGES (box 31) 99 × RSGI CODES (box 31) 9 × O Rule 155PREVIOUS ADMINISTRATIVE REFER-
ENCES (box 40)9 × C Cond 35
PRODUCED DOCUMENTS/CERTIFICATES
(box 44)99 × O
SPECIAL MENTIONS (box 44) 99 × O
CUSTOMS OFFICE of departure (box C) 1 × R
TRADER principal (box 50) 1 × R
CUSTOMS OFFICE of destination (box 53) 1 × R
TRADER authorised consignee (box 53) 1 × O Rule 15
CONTROL RESULT (box D) 1 × R
SEALS INFO (box D) 1 × O
SEALS ID (box D) 99 × R
TRANSIT OPERATION
MRN R an18Declaration type (box 1) R an..5Number of loadinglists (box 4) O n..5 Rule 95Total number of items (box 5) R n..5Total number of packages (box 6) C n..7 Cond 95Country of dispatch (box 15a) C a2 Cond 135!
M161993R2454 — EN — 01.07.2000 — 003.001 — 613
Destination country (box 17a) C a2 Cond 140
Identity at departure (box 18) C an..27 Cond 5
Rule 35
Identity at departure LNG C a2 Cond 99Nationality at departure (box 18) C a2 Cond 6
Rule 35
Container (box 19) R n1 Rule 230Diversion prohibited R n1 Rule 230Declaration acceptance date R n8Issuingdate R n8Total gross mass R n..11,3NCTS accompanying document language code R a2
TRADER consignor
Name (box 2) R an..35Street and number (box 2) R an..35Country (box 2) R a2Postcode (box 2) R an..9City (box 2) R an..35NAD LNG R a2TIN (box 2) O an..17
TRADER consignee
Name (box 8) R an..35Street and number (box 8) R an..35Country (box 8) R a2Postcode (box 8) R an..9City (box 8) R an..35NAD LNG R a2TIN (box 8) O an..17
GOODS ITEM
Declaration type (ex box 1) C an..5 Cond 45Country of dispatch (ex box 15a) C a2 Cond 135Destination country (ex box 17a) C a2 Cond 140Textual description (box 31) R an..140Textual description LNG R a2Item number (box 32) R n..5 Rule 5
Rule7
Commodity code (box 33) C n..6 Cond 15
Rule 470
Gross mass (box 35) O n..11,3Net mass (box 38) O n..11,3
TRADER consignor
Name (ex box 2) R an..35Street and number (ex box 2) R an..35Country (ex box 2) R a2Postcode (ex box 2) R an..9City (ex box 2) R an..35NAD LNG R a2TIN (ex box 2) O an..17
TRADER consignee
Name (ex box 8) R an..35Street and number (ex box 8) R an..35Country (ex box 8) R a2Postcode (ex box 8) R an..9City (ex box 8) R an..35NAD LNG R a2!
M161993R2454 — EN — 01.07.2000 — 003.001 — 614
TIN (ex box 8) O an..17
CONTAINERS
Container numbers (box 31) R an..11
SGI CODES
Sensitive goods code (box 31) O n..2 Rule 156Sensitive quantity (box 31) R n..11,3
PACKAGES
Marks and numbers of packages (box 31) C an..42 Cond 60Marks and numbers of packages LNG C a2 Cond 99Kind of packages (box 31) R a2Number of packages (box 31) C n..5 Cond 60Number of pieces (box 31) C n..5 Cond 60
PREVIOUS ADMINISTRATIVE REFERENCES
Previous document type (box 40) R an..6 Rule 20
Rule 79
Previous document reference (box 40) R an..20Previous document reference LNG R a2Complement of information (box 40) O an..26Complement of information LNG C a2 Cond 99PRODUCED DOCUMENTS/CERTIFICATES Rule 26Document type (box 44) O an..3 Rule 79Document reference (box 44) O an..20Document reference LNG C a2 Cond 99Complement of information (box 44) O an..26Complement of information LNG C a2 Cond 99
SPECIAL MENTIONS
Additional information identification (box 44) R an..3 Rule 80Export from EC (box 44) C a1 Cond 75
Rule 75
Export from country (box 44) C a2 Cond 75
Rule 75
CUSTOMS OFFICE of departure
Reference number (box C) R an8
TRADER principal
TIN (box 50) O an..17Name (box 50) R an..35Street and number (box 50) R an..35Country (box 50) R a2Postcode (box 50) R an..9City (box 50) R an..35NAD LNG R a2
CUSTOMS OFFICE of destination
Reference number (box 53) R an8
TRADER authorised consignee
TIN authorised consignee (box 53) R an..17
CONTROL RESULT
Control result code (box D) R an2Date limit (box D) R n8
SEALS INFO
Seals number (box D) R n..4
SEALS ID
Seals identity (box D) R an..20!
M161993R2454 — EN — 01.07.2000 — 003.001 — 615
Seals identity LNG R a2
Chapter II
The particulars (data) of the AAR message
The AAR message shall be based on data derived from the transit declaration
presented in Chapter I (as amended by the trader and/or revised by the competent
authorities) and completed usingthe additional data presented below:
— diversion prohibited — the attribute has to be used as a flag, its value can be
either ‘0’ (‘no’) or ‘1’ (‘yes’),
— declaration acceptance date — state the date when the transit declaration got
accepted at the office of departure,
— issuingdate — state the date when the anticipated arrival record messag e
(AAR) is issued at the office of departure,
— movement reference number (MRN).
Field Content Field type Examples
1 Last two digits of year of
formal acceptance of transitmovement (YY)Numeric 2 97
2 Identifier of the country
from which movement orig-
inates. (ISO alpha 2 countrycode)Alphabetic 2 IT
3 Unique identifier for transit
movement per year and
countryAlphanumeric
139876AB8890123
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 administrationsbut each transit transaction handled duringone year within the g iven countrymust have a unique number. National administrations that want to have the
office reference number of the customs authorities included in the MRN,
could use up to the first six characters to insert the national number of theoffice.
Field 4 has to be filled in with a value that is a check digit for the whole
MRN. This field allows to detect an error when capturingthe whole MRN.
TITLE III
Structureandcontentofthearrivaladvicemessagefromtheofficeof
destinationtotheofficeofdeparture
Chapter I
Structure of the arrival advice message
IE06.ArrivaladviceC_ARR_ADV
TRANSIT OPERATION 1 × R
CUSTOMS OFFICE presentation office 1 × R
CUSTOMS OFFICE of departure 1 × R
TRANSIT OPERATION!
M161993R2454 — EN — 01.07.2000 — 003.001 — 616
MRN R an18
Arrival date R n8
CUSTOMS OFFICE presentation office
Reference number R an8
CUSTOMS OFFICE of departure
Reference number R an8
Chapter II
The particulars (data) of the arrival advice message
— MRN — movement reference number structured as presented in Annex 37b,
Title II,
— arrival date — state the date when the movement arrived at the office of
destination,
— office reference number of the customs authorities structured as presented in
Annex 38a.
TITLE IV
Structureandcontentofthecontrolresultsmessagefromtheofficeofdestinationtotheofficeofdeparture
Chapter I
Structure of the control results message
IE18.Destinationcontrolresults(typeAorB)C_DES_CON
TRANSIT OPERATION 1 × R
CONTROL RESULT 1 × R
GOODS ITEM 99999 × C Cond 185
Rule 355
CONTAINERS (box 31) 99 × C Cond 185
PACKAGES (box 31) 99 × C Cond 185SGI CODES (box 31) 9 × C Cond 185PRODUCED DOCUMENTS/CERTIFICATES
(box 44)99 × C Cond 185
RESULTS OF CONTROL 1 × C Cond 185
Rule 210
EN ROUTE EVENT 9 × O Rule 217
INCIDENT 1 × O
TRANSHIPMENT 1 x O
NEW CONTAINERS 99 x O
NEW SEALS INFO (box F) 1 x O
NEW SEALS IDENTIFICATION (box F) 99 x R
CUSTOMS OFFICE presentation office 1 x RCUSTOMS OFFICE of departure 1 x R
TRANSIT OPERATION
MRN R an18Enquiry engaged at destination C n1 Cond 185
Rule 230
Total number of items (box 5) C n..5 Cond 185Total number of packages (box 6) C n..7 Cond 185Identity at departure (box 18) C an..27 Cond 185!
M161993R2454 — EN — 01.07.2000 — 003.001 — 617
Identity at departure LNG C a2 Cond 99
Nationality at departure (box 18) C a2 Cond 185Total gross mass (box 35) C n..11,3 Cond 185
CONTROL RESULT
Control date (box I) R n8Control result code (box I) R an2State of seals ok O n1 Rule 230
Rule 325
Waitingfor discrepancies resolution C n1 Cond 90
Rule 230
GOODS ITEM
Textual description (box 31) O an..140Textual description LNG C a2 Cond 99Item number (box 32) R n..5Commodity code (box 33) C n..6 Cond 15Gross mass (box 35) O n..11,3Net mass (box 38) O n..11,3
CONTAINERS
Container numbers (box 31) R an..11
SGI CODES
Sensitive goods code (box 31) O n..2Sensitive quantity (box 31) R n..11,3
PACKAGES
Marks and numbers of packages (box 31) C an..42 Cond 60Marks and numbers of packages LNG C a2 Cond 99Kind of packages (box 31) R a2Number of packages (box 31) C n..5 Cond 60Number of pieces (box 31) C n..5 Cond 60PRODUCED DOCUMENTS/CERTIFICATES Rule 26Document type (box 44) O an..3Document reference (box 44) O an..20Document reference LNG C a2 Cond 99Complement of information (box 44) O an..26Complement of information LNG C a2 Cond 99
EN ROUTE EVENT
Place R an..35Place LNG R a2Country R a2
INCIDENT
Incident flagR n1 Rule 230Incident information (box 56) O an..350Incident information LNG C a2 Cond 99Endorsement date (box G) O n8Endorsement authority (box G) O an..35Endorsement authority LNG C a2 Cond 99Endorsement place (box G) O an..35Endorsement place LNG C a2 Cond 99Endorsement country (box G) O a2
TRANSHIPMENT
New transport means identity (box 55) O an..27 Rule 190New transport means identity LNG C a2 Cond 99New transport means nationality (box 55) O a2 Rule 190Endorsement date (box F) O n8!
M161993R2454 — EN — 01.07.2000 — 003.001 — 618
Endorsement authority (box F) O an..35
Endorsement authority LNG C a2 Cond 99Endorsement place (box F) O an..35Endorsement place LNG C a2 Cond 99Endorsement country (box F) O a2
NEW CONTAINERS
New container number (box 55) O an..11 Rule 190
NEW SEALS INFORMATION
New seals number (box F) R n..4
NEW SEALS IDENTIFICATION
New seals identity (box F) R an..20New seals identiy LNG R a2
RESULTS OF CONTROL
Control indicator R an2Description O an..140Description LNG C a2 Cond 99Corrected value O xxx Rule 150
CUSTOMS OFFICE Presentation Office
Reference number R an8
CUSTOMS OFFICE of departure
Reference number R an8
Chapter II
The particulars (data) of the control results message
The control results message shall be based on the data derived from the
anticipated arrival record message (AAR) presented in Title II, Chapter II.
Additional data elements to be inserted are as follows:— enquiry engaged at destination,— waitingfor discrepancies resolution,— control results code as presented in Annex 38a,— control data (box I),— state of seals,— en route event: indicate the place and the country where the event occurs,— incident flag,— incident information (box 56),— incident information LNG,— endorsement date (box G),— endorsement authority (box G),— endorsement authority LNG,— endorsement place (box G),— endorsement place LNG,— endorsement country (box G),— new transport means identity (box 55),— new transport means identity LNG,— new transport means nationality (box 55),— new seals number (box F),— new seals identity (box F),!
M161993R2454 — EN — 01.07.2000 — 003.001 — 619
— new seals identity LNG,
— endorsement date (box F),— endorsement authority (box F),
— endorsement authority LNG,
— endorsement place (box F),— endorsement place LNG,— endorsement country (box F),
— new container number (box 55),
— control indicator,— description,— description LNG,
— corrected value.!
M161993R2454 — EN — 01.07.2000 — 003.001 — 620
!C5
ANNEX 37c
ADDITIONALCODESFORTHECOMPUTERISEDTRANSITSYSTEM
COUNTRY CODES (CNT)
Field Content Field type Examples
1 ISO alpha two country code Alphabetic 2 IT
The ISO alpha two country code is used — see Annex 38.
CUSTOMS OFFICE REFERENCE NUMBER (COR)
Field Content Field type Examples
1 Identifier of the country to
which the customs officebelongs (see CNT)Alphabetic 2 IT
2 National number of the cus-
toms officeAlphanumeric 6 0830AB
Field 1 as explained above.
Field 2 has to be freely filled with a six character alphanumeric code. The six
characters allow national administrations, where necessary, to define a hierarchy
of customs offices.
COMMODITY CODE (COM)
Field Content Field type Examples
1 HS6 Numeric 6 (left
aligned)010290
The HarmonisedSystemisaworldwidestandardfor the firstsixdigits(HS6).The
commodity code may be expanded to eight digits for national use but only HS6code shall be transmitted between the countries.
SENSITIVE GOODS CODE
Field Content Field type Examples
1 Additional identifier for sen-
sitive goodsNumeric 2 12
The code is used in extension to HS6, where a sensitive good cannot sufficiently
be identified with HS6. In such a case each sensitive good belonging to a HS6
code shall be identified with a progessive numbering.
CONTROL RESULTS CODE
Field Content Field type Examples
1 Control results type Alphabetic 1 A or B
2 Control results code Numeric 1 see below!M161993R2454 — EN — 01.07.2000 — 003.001 — 621
Control results
Types Codes
At departure
Satisfactory A 1
Considered satisfac-
toryA2
Simplified procedure A 3
At destination
Satisfactory A 1
Considered satisfac-
toryA2
No action on minor
irregularityA4
Charges collected A 5
Not satisfactory B 1
CONTROL INDICATOR CODE
Field Content Field type Examples
1 Control indicator Alphanumeric 2 2B
The ‘Control indicator’ givesanindication ofthedifferences detected at the office
of destination.
Document/Certificate not presented NP
Differences (attribute incorrect) DI
New entry NE
Other OT
ADDITIONAL INFORMATION/SPECIAL INDICATION CODE
DG0 Export from ‘1 EFTA country’subject to restriction or export from
‘EC’subject to restriction.
DG1 Export from ‘1 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.
LANGUAGE CODE
ISO alpha 2 codification as specified in ISO — 639: 1988 shall apply.
TYPE OF GUARANTEE CODE
In addition to guarantee codes presented in Annex 38 the following guarantee
code shall apply:
9 Individual guarantee with multiple usage.
DOCUMENT/MESSAGE NAME, CODE (numeric codes extracted from the
1997b UN Directories for Electronic Data Interchange for Administration,
Commerce and Transport: List of codes for data element 1001, Document/message name coded)
2 Certificate of conformity
3 Certificate of quality!
M161993R2454 — EN — 01.07.2000 — 003.001 — 622
18 Movement certificate A.TR.1
235 Container list
271 Packinglist
325 Pro forma invoice
380 Commercial invoice
703 House waybill
704 Master bill of lading
705 Bill of lading
714 House bill of lading
722 Road list SMGS
730 Road consignment note
740 Air waybill
741 Master air waybill
750 Despatch note (post parcels)
760 Multimodal/combined transport document (generic)
785 Cargo manifest
787 Bordereau
820 Despatch note model T
821 Despatch note model T1
822 Despatch note model T2
823 Control document T5
825 Despatch note model T2L
830 Goods declaration for exportation
851 Phytosanitary certificate
852 Sanitary certificate
853 Veterinary certificate
861 Certificate of origin
862 Declaration of origin
864 Preference certificate of origin
865 Certificate of origin form GSP
911 Import licence
933 Cargo declaration (arrival)
941 Embargo permit
951 TIF form
952 TIR carnet
954 EUR.1 certificate of origin
955 ATA carnet
+ zzz other
PACKAGE CODE (UNECE Recommendation No 21/Rev. 1 — August 1994)
Aerosol AE
Ampoule, non-protected AMAmpoule, protected AP
Atomiser AT
BagBGBale, compressed BL!
M161993R2454 — EN — 01.07.2000 — 003.001 — 623
Bale, non-compressed BN
Balloon, non-protected BFBalloon, protected BPBar BRBarrel BABars, in bundle/bunch/truss BZBasket BK
Beer crate CB
Bin BIBoard BDBoard, in bundle/bunch/truss BYBobbin BBBolt BTBottle, non-protected, cylindrical BOBottle, non-protected, bulbous BS
Bottle, protected cylindrical BQ
Bottle, protected bulbous BVBottlecrate, bottlerack BCBox BXBucket BJBulk, liquefied gas (at abnormal temperature/pressure) VQBulk, gas (at 1 031 mbar and 15 °C) VGBulk, liquid VL
Bulk, solid, fine particles (‘powders’) VY
Bulk, solid, granular particles (‘grains’) VRBulk, solid, large particles (‘nodules’) VOBunch BHBundle BEButt BUCage CGCan, rectangular CA
Can, cylindrical CX
Canister CICanvas CZCarboy, non-protected COCarboy, protected CPCarton CT!
M161993R2454 — EN — 01.07.2000 — 003.001 — 624
Case CS
Cask CKChest CHChurn CCCoffer CFCoffin CJCoil CL
Collapsible tube TD
Cover CVCrate CRCreel CECup CUCylinder CYDemijohn, non-protected DJDemijohn, protected DP
Drum DR
Envelope ENFilmpack FPFirkin FIFlask FLFootlocker FOFrame FRFramed crate FD
Fruit crate FC
Gas bottle GBGirder GIGirders, in bundle/bunch/truss GZHamper HRHogshead HGIngot INIngots, in bundle/bunch/truss IZ
Jar JR
Jerrican, rectangular JCJerrican, cylindrical JYJugJGJutebagJTKegKG!
M161993R2454 — EN — 01.07.2000 — 003.001 — 625
LogLG
Logs, in bundle/bunch/truss LZMilk crate MCMultiply bagMBMultiwall sack MSMat MTMatch box MX
Nest NS
Net NTPackage PKPacket PAPail PLParcel PCPipe PIPipes, in bundle/bunch/truss PZ
Pitcher PH
Plank PNPlanks, in bundle/bunch/truss PZPlate PGPlates, in bundle/bunch/truss PYPot PTPouch PORednet RT
Reel RL
RingRGRod RDRods, in bundle/bunch/truss RZRoll ROSachet SHSack SASea-chest SE
Shallow crate SC
Sheet STSheetmetal SMSheets, in bundle/bunch/truss SZShrinkwrapped SWSkeleton case SK!
M161993R2454 — EN — 01.07.2000 — 003.001 — 626
Slipsheet SL
Spindle SDSuitcase SUTank, rectangular TKTank, cylindrical TYTea chest TCTin TN
Tray PU
Tray pack PUTrunk TRTruss TSTub TBTube TUTube, collapsible TDTubes, in bundle/bunch/truss TZ
Tun TO
Unpacked or unpackaged NEVacuum-packed VPVat VAVial VIWickerbottle WB!
M161993R2454 — EN — 01.07.2000 — 003.001 — 627
ANNEX 38
CODESTOBEUSEDINTHEFORMS (1)"M8(2)3
Box 1: Declaration
First subdivision
The symbols applicable are as follows:
EX: — declaration for export from the customs territory of the
Community (except trade with EFTA),
— declaration for dispatch of non-Community goods in the context
of trade between two Member States.
IM: — declaration placingg oods imported into the customs territory of
the Community under any customs procedure (except trade withEFTA),
— declaration placingnon-Community g oods under a customs
procedure at destination, in the context of trade between twoMember 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 duringthe transitional period followingtheaccession of new Member States,
— declaration placingprefinanced g oods in a customswarehouse or
free zone,
— declaration entering Community goods for warehousing.
— declaration inrespectofCommunitygoodsinthecontextoftrade
between parts of the customs territory of the Community towhich the provisions of Directive 77/388/EEC are applicable andpartsofthat territory towhichthoseprovisionsdonotapply, orin
the context of trade between parts of that territory where those
provisions do not apply.
Second subdivision
The codes applicable are given below:
0: Entry for free circulation.
This code is not to be used for goods reimported after temporary
export (see code 6).
1: Permanent export.
This code is not to be used for re-export followingtemporary
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 togoods 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).!
B
(1) The use, in this Annex, of the words export, re-export, importation and reimportation
equally cover dispatch, redispatch, introduction and reintroduction.
(2) The term ‘EFTA’ in this Annex refers not only to the EFTA countries but to the other
non-Community contractingparties to the Conventions on a common transit procedure
and on the simplification of formalities in trade in goods.!M1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 628
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: Processingunder customs control and other procedures.
Third subdivision
This subdivision must be completed only where the form is to be used for the
purposes of the Community transit procedure or as a document provingthe
Community status of goods.
The followingmarks shall be used as shown below:
T1: for goods moving under the external Community transit procedure;T2: for goods moving under the internal Community transit procedure in
accordance with Article 165 of the Code, other than Article 311(c)
goods;
T2F: for goods moving under the internal Community transit procedure in
accordance with Article 311(c);
T: for a mixed consignment of goods to which at least two of the
followingapply:
— they are goods moving under the external Community transit
procedure,
— they are goods, other than those covered by Article 311(c),
movingunder the internal Community transit procedure inaccordance with Article 165 of the Code,
— they are goods of the type covered by Article 311(c) moving
under the internal Community transit procedure;
T2L: Document provingthe Community status of g oods;
Document proving the Community status of goods consigned to or from a part of
the customs territory of the Community where the provisions of Directive77/388/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).!B
(1) OJ No L 118, 25. 5. 1995, p. 10.!M13
!B
!M8
!B
!M8
!B
!M81993R2454 — EN — 01.07.2000 — 003.001 — 629
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.
Box 20: Delivery terms
The codes and statements to be entered as appropriate in the firsttwosubdivisions
of this box are as follows:
First subdivi-
sionMeaningSecond subdivision
Incoterm
codeIncoterms — ICC/ECE Place to be specified
EXW Ex works locality of works
FCA Free carrier … named point
FAS Free alongside ship named port of shipment
FOB Free on board named port of shipment
CFR Cost and freight (C & F) named port of destination
CIF Cost, insurance and
freightnamed port of destination
CPT Carriage paid to named point of destination
CIP "C2Carriage and in-
surance paid to 3named point of destination
DAF Delivered at frontier named place of delivery at frontier
DES Delivered ex-ship named port of destination
DEQ Delivered ex-quay duty paid … named port
DDU Delivered duty unpaid named place in country of importation
DDP Delivered duty paid named place of delivery in country of
importation
XXX Delivery terms other
than those listed abovenarrative description of delivery terms
given in the contract!B
(1) OJ No L 118, 25. 5. 1995, p. 10.!M8
!B1993R2454 — EN — 01.07.2000 — 003.001 — 630
The Member States may require the followingparticulars in the third subdivision:
1: Place situated in the territory of the Member State concerned.
2: Place situated in the territory of another Member State.
3: Other (place situated outside the Community).
Box 21: Nationality of the active means of transport crossing the frontier
The codes given for box 15a are applicable.
Box 22: Invoice currency
‘The invoice currency is to be indicated by means of the ISO alpha-3 currency
code (ISO 4217).
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
beingentered in the left-hand side of the box. They may also provide for a second
digit from the list in column B to be entered in the right-hand side of the box.
Column A Column B
1. Transactions involvingactual or
intended transfer of ownership
against payment or other consider-
ation (other than the transactionslisted under 2, 7 and 8)(
1)(2)(3)1. Final purchase/sale(2)
2. Goods dispatched for viewing,
trial samples, goods dispatchedwith right of return and trans-
actions involvingcommission
3. Transactions involvingpayment in
kind
4. Sale to foreign travellers for their
personal use
5. Financial leasing(
3)
2. Return of goods already recorded
under code 1(4); replacement of
goods free of charge(4)1. Return of goods
2. Replacement for returned goods
3. Replacement (e.g. under terms of
guarantee) for goods not returned
3. Transactions (not temporary in
nature) involvingtransfer of
ownership but without consider-ation (financial or otherwise)1. Deliveries of goods under pro-
grammeswhollyor partlyfinanced
by the European Community
2. Other government-aid deliveries
3. Other aid deliveries (individuals
and non-governmental organiz-
ations)
4. Other transactions
4. Transactions with a view to pro-
cessingunder contract(
5)or re-
pair(6) (other than the transactions
recorded under 7)1. Processing
2. Repair and maintenance against
payment
3. Repair and maintenance free of
charge!B
(1) OJ L 118, 25. 5. 1995, p. 10.!M14
!B
!M71993R2454 — EN — 01.07.2000 — 003.001 — 631
Column A Column B
5. Transactions after processingunder
contract(5) or repair(6) (other than
the transactions recorded under 7)1. Processing
2. Repair and maintenance against
payment
3. Repair and maintenance free of
charge
6. Transactions not involvingtransfer
of ownership, e.g. hire, loan, oper-
ational leasing(7) and other tem-
porary uses(8), with the exception
of processingunder contract orrepair (delivery and return)1. Hire, loan, operational leasing
2. Other temporary uses
7. Transactions in connection with
joint defence programmes or other
intergovernmental production pro-grammes (e.g. Airbus)
8. Delivery of buildingmaterial and
equipment in connection with con-
struction or civil engineering ac-tivities constitutingpart of a g en-eral contract(
9)
9. Other transactions
(1)This item covers most exports and imports, i.e. transactions in respect of which:
— ownership is transferred from resident to non-resident or vice versa,
— payment or other compensation (payment in kind) is or will be made.
It should be noted that this also applies to goods sent between entities of a same
enterprise or of a same group of enterprises and to goods sent from/to centraldistribution depots, unlessno payment or other compensationis made in respect ofthesetransactions (in which case such transactions shall be listed under heading3).
(2)Includingspare parts and other replacement deliveries made ag ainst payment.
(3)Includingfinancial leasing:thelease instalments arecalculated insuchawayastocoverall or virtually all the value of the goods. The benefits and risks of ownership aretransferred to the lessee. At the end of the contract, the lessee becomes the legal owner.
(4)Returnandreplacementdispatches ofgoodsoriginallyrecordedunder headings 3to9ofcolumn A should be recorded under the correspondingheading s.
(5)Processingoperations (whether or not under customs supervision) should be recordedunder headings 4 and 5 of column A. Own-account processing operations are notcovered by these headings and should be recorded under heading 1 of column A.
(6)Repair entails the restoration of goods to their original function; this may involve somestructural alterations or improvements.
(7)Operational leasing: all lease contracts other than financial leasing (see note (3)).
(8)This item covers goods exported/imported with the intention of subsequent re-import/re-export without any change of ownership taking place.
(9)The transactions recorded under heading8 of column A involve g oods which are notseparately invoiced but for which a single invoice is made covering the total collectivevalue. Where this is not the case, the transactions should be recorded under heading1.
Box 25: Mode of transport at the frontier
The list of codes applicable is given below:
A: Single-digit code (obligatory)B: Two-digit code (second digit optional)
A B Description
1 10 Sea transport
12 Railway wagon on sea-going vessel16 Powered road vehicle on sea-going vessel!
M7
!B1993R2454 — EN — 01.07.2000 — 003.001 — 632
A B Description
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 transport4 40 Air transport5 50 Postal consignment7 70 Fixed transport installations8 80 Inland waterway transport9 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
Pendingharmonization at Community level, the codes are to be adopted by the
Member States. The use of codes rather than words is optional for the MemberStates.
Box 33: Commodity code
First subdivisions (eight digits)
To be completed in accordance with the combined nomenclature.
Second subdivision (two characters)
To be completed in accordance with the Taric code (two characters for the
application of specific Community measures in respect of formalities to be
completed at destination).
Third subdivision (four characters)
To be completed in accordance with the Taric code (first additional code).
Fourth subdivision (four characters)
To be completed in accordance with the Taric code (second additional code).
Fifth subdivision (four characters)
Codes to be adopted by the Member States concerned.
Box 34a: Country of origin code
The codes given for box 15a are applicable.!
B
!M5
!B1993R2454 — EN — 01.07.2000 — 003.001 — 633
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
1 Normal tariff arrangement (no preference certificate)
2 Generalized System of Preferences (GSP)
3 Other tariff preferences (EUR 1, ATR(1)or equivalent document)
(1)Where this is used to establish the originating status.
2. Next two digits
Code Tariff arrangement
00 None of the following
!M13
0 None of the following
!M3
10 Tariff suspension
15 Tariff suspension with specified end-use
18 Tariff suspension with certificate confirmingthe special nature of the
product
20 Tariff quota(1)
23 Tariff quota with specified end-use(1)
25 Tariff quota with certificate confirmingthe special nature of the
product(1)
28 Tariff quota followingoutward processing(1)
40 Special end-use resultingfrom the Common Customs Tariff
50 Certificate confirmingthe special nature of the product.
!M13
99 Non-imposition of customs duties under Community legislation or the
provisions of customs union agreements concluded by the Community.
(1)Where the requested tariff quota is exhausted, Member States may allow the request to
be valid for any other existingpreference.
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.!B
!M3
!M13
!B
!M3
!B1993R2454 — EN — 01.07.2000 — 003.001 — 634
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 beingplaced under the procedure requested.
It should be noted that where the previous procedure is a warehousing
procedure or temporary importation, or where the goods have come from a
free zone, the relevant code should be used only where the goods have notbeen placed under a customs procedure with economic impact (inwardprocessing, 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 warehous-ingprocedure = 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 beregarded as simple importation under that procedure. Indication of the
‘reimportation’ 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 processingprocedure and placed under
a customs warehousingprocedure 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 codingpurposes(Twoofthesebasicelements mustbecombinedtoproduceafour-digitcode)
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 Directive77/388/EEC (
1) are applicable 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 (3).
02: Free circulation which a view to appliying(SIC! applying ) the
inward processingprocedure (drawback system) (4).
05: Free circulation with simultaneous entry under an inward
processingprocedure other than those referred to under codes02 and 51.
07: Free circulation with simultaneous entry under a warehousing
procedure (includingplacingin other premises under fiscal
control).
08 (a): Goods released for free circulation under the inward processing
procedure (drawback system) in another Member State.
"
C1(4)3.
10: Permanent export/dispatch.
21: Temporary export under the customs outward processing
procedure (5) other than that referred to under Code 25.!B
(1) OJ No L 145,13. 6. 1977, p. 1.
(2) Council Decision 90/680/EEC (OJ No L 374, 31. 12. 1990, p. 13).
(3) Council Decision 92/561/EEC (OJ No L 359, 9. 12. 1992, p. 13).
(4) Council Regulation (EEC) No 2913/92 of 19 October 1992 "C13:Article 114(1) (b) (see also paragraph 2 (b))
(5) Article 145 (1) of Regulation (EEC) No 2913/92.!M21993R2454 — EN — 01.07.2000 — 003.001 — 635
22: Temporary export under an outward processingprocedure other
than those referred to unter (SIC! under) Code 21 or Code 25.
23: Temporary export for return in the unaltered state.
24 (a): Goods previously placed under the customs outward processing
procedure in another Member State.
25: Temporary export in all cases where the economic outward
processing arrangements for textiles established by Regulation
(EEC) No 636/82 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 processingprocedure (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 ofthe implementation ofspecific measures in connection
with the payment of an amount duringthe transitional periodfollowingthe accession of new Member States.
44 (a): Goods released for home use and free circulation under the
inward processingprocedure (drawback system) in anotherMember State (
1).
45: Partial entry for home use with simultaneous entry for free
circulation andforawarehousingprocedure (includingplacingin
other premises under fiscal control).
46: Free circulation under inward processingprocedure (drawback
system) in a customs warehouse(1).
47: Free circulation under inward processingprocedure (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 andpartsofthat territoryinwhichthoseprovisionsdonotapply,orinthecontextoftradebetweenthepartsofthatterritorywherethese
provisions do not apply.
Entry for home use of goods in trade between the Community
and the Principality of Andorra and between the Community andthe Republic of San Marino.
51: Inward processingprocedure (suspension system) (
2)
52: Inward processingprocedure 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 processingprocedure
(suspension system)(
1) carried out in another Member State
(and not released for free circulation there).
55: Inward processingprocedure (suspension system)(2)i n a
customs warehouse.
56: Inward processingprocedure (suspension system) in a free zone
or free warehouse.!M2
(1) Council Regulation (EEC) No 2913/92 of 19 October 1992 "C13:Article 114(1) (b) (see also paragraph 2 (b))
(2) Regulation (EEC) No 2913/92 Article 114 (1) (a) (see also paragraph 2 (a).!B
!M2
!B1993R2454 — EN — 01.07.2000 — 003.001 — 636
57: Transfer of goods or products under the inward processing
arrangements using the suspension system (1).
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
partsofthat territoryinwhichthoseprovisionsdonotapply,orinthe context of trade between the parts of that territory wherethose provisions do not apply.
Reintroducingwith 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 processingprocedure other than those
referred to under codes 02 and 51.
67: Reimportation with simultaneous release for free circulation and
entry for a warehousingprocedure (includingplacingin other
premises under fiscal control).
71: Customs warehousingprocedure includingplacingin other
premises under customs control.
72: Warehousingof national g oods (includingplacingin other
premises under fiscal control).
73: Warehousingof Community g oods (includingplacingin other
premises under fiscal control).
76: Placingin an export warehouse or free zone with advance
payment of export refunds for products or goods intended for
export without further processing(
2).
77: Warehousingwith intention to export with advance payment of
export refunds for processed products and goods obtained frombasic products (
3).
78: Free zone except in the case provided for under code 76.
91: Entry for processingunder customs control.
92: Goods placed or obtained under processingunder customs
control in another Member State (and not released for freecirculation there).
93: Destruction (under customs control).94: Permanent use under customs control (end-use).
95: Supplies for ships’ and aircraft stores.
96: Supplies by duty- and tax-free shops at ports and airports.
Note:The code 00 is used to indicate that no previous procedure applied
(i.e. as the third and fourth digits only).
(a) These codes cannot be used as for the first two digits of the
procedure code, but for only to indicate the previous procedure,
e. g. 4054 = entry for free circulation and home use of goods
previously placed under IPR — suspension system in anotherMember State.!
B
(1) Commission Regulation (EEC) No 3710/92 (OJ No L 378, 23. 12. 1992, p. 9).
(2) 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).
(3) Regulation (EEC) No 565/80 — Article 4 (2).1993R2454 — EN — 01.07.2000 — 003.001 — 637
B. Second subdivision
Pendingharmonization at Community level, the codes (up to three
characters) are to be adopted by the Member States.
Box 47: Calculation of taxes
First column: Type of tax
Pendingharmonization 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 VATregistered 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 includingcash 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 identifyingthe type of warehouse in accordance with the
descriptions contained in Article 504 followed by the identification numberallocated by the Member State when the authorization is issued.
Box 51: Intended transit offices (and countries)
Indication of countries
The list of codes applicable is given below:!
B1993R2454 — EN — 01.07.2000 — 003.001 — 638
B or BE: Belgium
DK: Denmark
D or DE: Germany
EL or GR: GreeceES: SpainFR: France
IRL or IE: Ireland
IT: ItalyLU: LuxembourgNL: Netherlands
PT: Portugal
GB: United KingdomA or AT: AustriaFI: Finland
NO: Norway
SE: SwedenCH: SwitzerlandIS: Iceland
CZ: Czech Republic
HU: Hungary
PL: Poland
SK: Slovakia
SM: San Marino
AD: Andorra
Box 52: Guarantee
Type of guarantee
The list of codes applicable is as follows:
Situation Code Other indications
Guarantee not required for Com-
munity transit (Article 95 of Regu-lation (EEC) No 2913/92)0 No of guarantee waiver certificate
Comprehensive guarantee 1 No of certificate Guarantee office
Individual guarantee 2
Cash deposit guarantee 3
Flat-rate guarantee 4
Guarantee under Article 467 5
Guarantee waived (Article 94 of
Regulation (EEC) No 2913/92)6!
B
!M8
!M10
!B1993R2454 — EN — 01.07.2000 — 003.001 — 639
Situation Code Other indications
Guarantee not required for certain
public bodies8
Indication of countries
The codes given for box 51 are applicable.
Box 53: Office of destination (and country)
The codes given for box 51 are applicable.!B1993R2454 — EN — 01.07.2000 — 003.001 — 640
ANNEX 38a
!M61993R2454 — EN — 01.07.2000 — 003.001 — 641
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 freshbananasislodgedshalldeterminethenetmass,basedonasampleofunitsofpackaging 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 packingand by orig in)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 ona minimum sample of 15 units of packaging (of the same type of packagingand 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 ofpackaging 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 determiningthe net mass of the bananas covered by the declaration.!
M111993R2454 — EN — 01.07.2000 — 003.001 — 642
!M181993R2454 — EN — 01.07.2000 — 003.001 — 643
ANNEX 42
!B1993R2454 — EN — 01.07.2000 — 003.001 — 644
ANNEX 42 A
!M131993R2454 — EN — 01.07.2000 — 003.001 — 645
ANNEX 42 B
!M131993R2454 — EN — 01.07.2000 — 003.001 — 646
!C2
ANNEX 43
1993R2454 — EN — 01.07.2000 — 003.001 — 647
!C21993R2454 — EN — 01.07.2000 — 003.001 — 648
!C21993R2454 — EN — 01.07.2000 — 003.001 — 649
ANNEX 44
NOTES
(to be added to the booklet containingthe T2M forms)
I.Generalconsiderations
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 formingpart
of Community customs territory and/or of goods obtained from such catchesby processingcarried out on board the Community fishingvessel whichmade the catch, another Community fishingvessel, or a Community factory
ship.
2. The Community fishingvessel is a vesselwhich is reg istered and listed in a
part of a Member State’s territory formingpart of Community customs
territory, flies the flagof a Member State, makes the catch and may process
it on board. The Community factory ship is a vessel, similarly registered orlisted, which processes only transhipped catches.
3. This booklet contains 10 forms, each consistingof an orig inal 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 theperiod of validity of the booklet expires.
II.AuthenticationofT2Mforms
6. Theformsmustbecompletedintypescriptorlegiblybyhand;ifthelatter,in
ink and in printed characters. No erasures or alterations may be made.
Amendments must be made by strikingout the incorrect particulars and
addingthose required where appropriate. Any such amendments must beinitialled 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 Communityfishingvessel for which the booklet was issued. The booklet is valid for twoyears from the date shown on page 2 of its cover.
III.UseofT2Mforms
9. The master of the Community fishingvessel 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
arelanded eitherinaportinCommunitycustomsterritory,orinanotherpart from which they will leave for that territory,
— the catch and/or goodsare transhipped onto another Community fishing
vessel, a Community factory ship — where the catch undergoeson-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 customsterritory from where they will leave for that territory. In this case themaster of the Community fishingvessel 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. Whereappropriate, themasterofthevesselontowhichaCommunityfishing
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 11of the original whenever:
— goods resulting from on-board processing are landed either in a port in
Community customs territory, or in a port not in Community customsterritory from which they will leave for that territory,!
M71993R2454 — EN — 01.07.2000 — 003.001 — 650
— the goods are transhipped onto any other vessel which transports them
without processing, either directly to a port in Community customs
territory or to a port not in Community customs territory from where
they will leave for that territory. In this case, the master of theprocessingvessel and the master of the vessel ontowhich the g oods aretranshipped must complete and sign box 12 of the original.
11. Where catch orgoods havegone to a countryor territory not forming part of
Community customs territory before beingshipped 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 orgoods does notgo to Community customs territory, the name, kind, gross mass andtreatment 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.Useof‘Extracts’ofT2Mforms
Where catch and/or goodshavebeen transported to a country or territorynot
formingpart of Community customs territory for later reconsig nment to thatterritory in split consignments:
13. A number of original T2M forms equal to the number of split consignments
must be taken from the booklet issued to the fishingvessel 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. Thisinformation must also be entered in the copies of the ‘Extracts’ which mustremain 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 orterritory 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 orterritory concerned. This form must be sent to the office which issued theT2M 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.DischargeofT2Mforms
16. All original T2M forms (initial or ‘Extract’) must be presented to the
customsofficewherethe catch orgoodstowhichit refers havebeen brought
into Community customs territory. However, where such catch or goods arebrought into Community customs territory under a transit procedure and thecorrespondingoperation beganoutside that territory,the T2Mformsmustbe
presented to the customs office of destination for that procedure.!
M71993R2454 — EN — 01.07.2000 — 003.001 — 651
ANNEX 45
!B1993R2454 — EN — 01.07.2000 — 003.001 — 652
ANNEX 45a
TRANSITACCOMPANYINGDOCUMENT
Chapter I
Specimen of the transit accompanyingdocument
!M161993R2454 — EN — 01.07.2000 — 003.001 — 653
!M161993R2454 — EN — 01.07.2000 — 003.001 — 654
Chapter II
Explanatory notes and particulars (data) for the transit
accompanyingdocument (Acc Doc)
The transit accompanyingdocument shall be printed based on data derived from
the final versionofthetransitdeclaration (asamended bythetraderand/or revised
by the customs) and completed with:
— MRN (movement reference number) as presented in Annex 37 b, Title II,
— box 3:
— first subdivision: serial number of the current printed sheet,
— second subdivision: total number or sheets printed, (includinglist of
items),
— shall not be used when only one item,
— in the space to the right of box 8: name and address of the customs office to
which the return copy of the transit accompanyingdocument has to be
returned,
— box 53: a mark (asterisk) to identify that the movement shall not be diverted
to another office of destination,
— 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),
— box D:
— control results,
— the indication ‘Diversion prohibited’, where appropriate,
— the indication ‘Bindingitinerary’, where appropriate.
The followingpossibilities exist for the printingof the transit accompanying
document:
1. the declared office of destination is linked to the computerised transit system
and no loadinglists are used:
— print only copy A (Acc Doc);
2. the declared office of destination is linked to the computerised transit system
and loadinglists are used:
— print copy A (Acc Doc), and— print copy B (Return copy);
3. the declared office of destination is not linked to the computerised transit
system (either where loadinglists are used or not):
— print copy A (Acc Doc), and
— print copy B (Return copy).
Thefollowingpossibilitiesexistforthereturnofthecontrolresultsfromtheoffice
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 (IE 18) if loadinglists are not used,
— the control results shall be sent to the office of departure usingreturn
copy B of the transit accompanyingdocument (includingloadinglists) ifloadinglists are used;!
M161993R2454 — EN — 01.07.2000 — 003.001 — 655
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 usingreturn
copy B of the transit accompanyingdocument (includingloadinglists or
list of items, if any) whether loadinglists 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 computerised transit
system (diversion):
— the control results shall be sent to the office of departure usinga
photocopy of the transit accompanyingdocument, copy A (includinglistof items, if any) where loadinglists are not used,
— the control results shall be sent of the office of departure usingreturn
copy B of the transit accompanyingdocument (includingthe loadinglists) where loadinglists 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 (diversion):
— the control results shall be sent to the office of departure by electronic
means (IE 18) where loadinglists are not used,
— the control results shall be sent to the office of departure usingreturn
copy B of the transit accompanyingdocument (includingloadinglists)
where loadinglists are used.
When paper loadinglists are used the transit accompanyingdocument copies A
and B shall be printed from the system. In this case the followingdata shall beinserted:
— indication of the total number of loadinglists (box 4) instead of the total
number of list of items (box 3),
— the box ‘Description of goods’ (box 31) shall only contain:
— if goods T1 or T2: ‘See loading lists’
— if goods T1 and T2:
— ‘Goods T1: “see loadinglists No … to …’’’— ‘Goods T2: “see loadinglists No … to …’’’,
— the box ‘Additional information’shall also be printed.
All other information specific to goods at items level shall appear on the
correspondingloadinglists that shall be attached to the transit accompanyingdocument.!
M161993R2454 — EN — 01.07.2000 — 003.001 — 656
ANNEX 45b
LISTOFITEMS
Chapter I
Specimen of the list of items
!M161993R2454 — EN — 01.07.2000 — 003.001 — 657
!M161993R2454 — EN — 01.07.2000 — 003.001 — 658
Chapter II
Explanatory notes and the particulars (data) for the list of
items
When amovement consistsofmorethan oneitem, thensheetAofthelistof items
shall always be printed by the computer system and shall be attached to copy A of
the transit accompanyingdocument.
Where the transit accompanyingdocument is printed in two copies, A and B, then
also sheet B of the list of items shall be printed and attached to copy B of the
transit accompanyingdocument.
Particulars have to be printed as follows:
— in the identification box (upper left corner):
— list of items,— sheet A/B,
— serial number of the current sheet and the total number of sheets
(includingthe transit accompanyingdocument),
— OoDep — name of the office of departure,
— date — acceptance date of the transit declaration,— MRN — movement reference number as defined in Annex 37 b, Title II,— theparticularsofthedifferent boxesatitem levelhastobeprintedasfollows:
— item No — serial number of the current item,
— regime — if the status of the goods for the whole declaration is uniform,
the box is not used,
— if mixed consignment the actual status, T1 or T2, is printed,— the remainingboxes are completed as described in Annex 37, if
appropriate in coded form.!
M161993R2454 — EN — 01.07.2000 — 003.001 — 659
ANNEX 46
!B1993R2454 — EN — 01.07.2000 — 003.001 — 660
ANNEX 47
!B1993R2454 — EN — 01.07.2000 — 003.001 — 661
!M13
ANNEX 48
1993R2454 — EN — 01.07.2000 — 003.001 — 662
!M131993R2454 — EN — 01.07.2000 — 003.001 — 663
ANNEX 49
!M131993R2454 — EN — 01.07.2000 — 003.001 — 664
!M131993R2454 — EN — 01.07.2000 — 003.001 — 665
ANNEX 50
!M131993R2454 — EN — 01.07.2000 — 003.001 — 666
!M131993R2454 — EN — 01.07.2000 — 003.001 — 667
ANNEX 51
!M131993R2454 — EN — 01.07.2000 — 003.001 — 668
ANNEX 52
LISTOFGOODSWHICH,WHENTRANSPORTED,GIVERISETOANINCREASEINTHEFLAT-RATE
GUARANTEE
LISTOF GOODSPRESENTINGINCREASED RISKSTOWHICH THE GUARANTEE WAIVER DOESNOTAPPLY
HS code DescriptionQuantity correspond-
ingto the standard
amount of ECU
7 000
123
01.02 Live bovine animals 4 000 kg
02.02 Meat of bovine animals, frozen 3 000 kg04.02 Milk and cream, concentrated or containingadded sug ar or other sweetening
matter5 000 kg
ex 04.05 Butter and other fats and oils derived from milk 3 000 kg
08.03 Bananas, includingplantains, fresh or dried 8 000 kg17.01 Cane or beet sugar and chemically pure sucrose, in solid form 7 000 kg
2207.10 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or
higher3h l
ex 22.08 Spirits, liqueurs and other spirituous beverages 5 hl
2402.20 Cigarettes 35 000 items’!
M131993R2454 — EN — 01.07.2000 — 003.001 — 669
!M51993R2454 — EN — 01.07.2000 — 003.001 — 670
ANNEX 54
!B1993R2454 — EN — 01.07.2000 — 003.001 — 671
ANNEX 55
!B1993R2454 — EN — 01.07.2000 — 003.001 — 672
!M131993R2454 — EN — 01.07.2000 — 003.001 — 673
ANNEX 57
!B1993R2454 — EN — 01.07.2000 — 003.001 — 674
ANNEX 58
!B1993R2454 — EN — 01.07.2000 — 003.001 — 675
ANNEX 59
MODELOFTHEINFORMATIONMEMOREFERREDTOINARTICLE
459
Letter headingof the coordinatingoffice initiatingthe dispute
Addressee: coordinatingoffice coveringthe office of temporary importation, or
other coordinatingoffice
SUBJECT: ATA CARNET — SUBMISSION OF CLAIM
Be informed that a claim for payment of duties and taxes under the ATA
Convention(1) was sent on …(2) to our guaranteeing association in respect of:
1. ATA carnet No:
2. Issued by the Chamber of Commerce of:
City:Country:
3. On behalf of:
Holder:
Address:
4. Expiry date of the carnet:5. Date set for re-exportation(
3):
6. Number of transit/import voucher(4):
7. Date of endorsement of voucher:Signature and stamp of the issuing coordinating office.!
B
(1) Article 7 of the ATA Convention, Brussels, 6 December 1991.
(2) Enter date of dispatch.
(3) Details obtained from the undischarged transit or temporary importation voucher or, if
novoucherisavailable,fromtheinformationavailable totheissuingcoordinatingoffice.
(4) Delete whichever is not applicable.1993R2454 — EN — 01.07.2000 — 003.001 — 676
ANNEX 60
!B1993R2454 — EN — 01.07.2000 — 003.001 — 677
!B1993R2454 — EN — 01.07.2000 — 003.001 — 678
PROVISIONSGOVERNINGTHE INFORMATION TO BE ENTERED ONTHE
TAXATION FORM
I.General
The taxation form shall bear the followingletters, indicatingthe Member State
issuingthe form:
BE = Belgium
DK = DenmarkDE = GermanyEL = GreeceES = SpainFR = FranceIE = IrelandIT = ItalyLU = LuxembourgNL = Netherlands
AT = Austria
PT = PortugalFI = Finland
SE = Sweden
UK = United Kingdom
The taxation form must include the followinginformation 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 3and overleaf column 4 respectively. If the coordinatingoffice is not in possessionof a voucher the information is entered accordingto the coordinatingoffice’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 becompleted in accordance with these instructions.
Heading9: State the name of the customsofficewhich completed boxH(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 accordingto the coordinatingoffice’sknowlege (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. Failingthis, the customs office of temporary admission is entered,accordingto the coordinatingoffice’s knowledg e 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 dutiesand taxes (usingthe Community codes provided for the purpose), the surcharg e
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 issuingthe 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!
B
!A1
!B
!A1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 679
LUF = Luxembourgfrancs
PTE = Portugueuse (SIC! Portuguese) escudos
DKK = Danish kroner
GRD = Greek drachmasFRF = French francsITL = Italian lire
NLG = Dutch guilders
GBP = Pounds sterling
ATS = Austrian schillings
FIM = Finnish markkas
SEK = Swedish kronor
Heading 17: State the name of the coordinatingoffice and the date of completion
of the form; place the stamp of the office and the signature of the authorizedofficial in the appropriate places.
II.RemarksonformA
A. Form A is to be used only where several articles are beingtaxed. It must be
submitted in conjunction with a principal form. Total duties etc. from the
principal form and form A are entered under the heading‘Summary’.
B. The general remarks under I also apply to form A.!
B
!A1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 680
ANNEX 61
MODELOFDISCHARGE
Letter headingof the coordinatingoffice of the second Member State submitting
the claim
Addressee: coordinatingoffice of the first Member State submittingthe orig inal
claim.
SUBJECT: ATA CARNET — DISCHARGE
Be informed that a claim for payment of duties and taxes under the ATA
Convention(1) was sent on(2) … to our guaranteeing association in respect of:
1. ATA carnet No:
2. Issued by the Chamber of Commerce of:
City:Country:
3. On behalf of:
Holder:
Address:
4. Expiry date of the carnet:5. Date set for re-exportation(
3):
6. Number of transit/import voucher(4):
7. Date of endorsement of voucher:The present note discharges your responsibility in this file.Signature and stamp of issuing coordinating office.!
B
(1) Article 7 of the ATA Convention, Brussels, 6 December 1991.
(2) Enter date of dispatch.
(3) Details obtained from the undischarged transit or temporary importation voucher or, if
novoucherisavailable,fromtheinformationavailable totheissuingcoordinatingoffice.
(4) Delete whichever is not applicable.1993R2454 — EN — 01.07.2000 — 003.001 — 681
ANNEX 62
SPECIALSTAMP
1. Member State’s coat of arms or other sign or letters characterizing the
Member State
2. Customs office(1)
3. Number of document4. Date5. Authorized consignor(
2)
6. Authorization!B
(1) Where this stamp is used in the framework of Article "M18912g3of this
Regulation, it concerns the office of depature.
(2) Where this stamp is used in the framework of Article 286 of this Regulation, it concerns
the authorized exporter.1993R2454 — EN — 01.07.2000 — 003.001 — 682
!M18
ANNEX 63
1993R2454 — EN — 01.07.2000 — 003.001 — 683
!B1993R2454 — EN — 01.07.2000 — 003.001 — 684
!M18
1993R2454 — EN — 01.07.2000 — 003.001 — 685
!B1993R2454 — EN — 01.07.2000 — 003.001 — 686
ANNEX 64
!B1993R2454 — EN — 01.07.2000 — 003.001 — 687
!B1993R2454 — EN — 01.07.2000 — 003.001 — 688
ANNEX 65
!B1993R2454 — EN — 01.07.2000 — 003.001 — 689
!B1993R2454 — EN — 01.07.2000 — 003.001 — 690
!B1993R2454 — EN — 01.07.2000 — 003.001 — 691
!B1993R2454 — EN — 01.07.2000 — 003.001 — 692
!M18
ANNEX 66
INSTRUCTIONSFORUSEOFTHEFORMSREQUIREDTODRAWUP
CONTROLCOPYT5
A.Generalremarks
1. The T5 control copy is a document drawn up on a T5 form accompanied,
where appropriate, either by one or more T5 bisforms or by one or more T5
loadinglists.
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 thedestination provided for by the specific Community provisions governing
their use, it beingthe responsibility of the competent office of destination to
be satisfied either directly or through persons acting on its behalf as to theuse and/or destination of the goods concerned. In some cases, the T5 controlcopy is also used to inform the competent authorities of destination that the
goods which it covers are subject to special measures. The procedure thus
instituted is a framework procedure, to be put into effect only if specificCommunity legislation expressly so provides. It can apply even where thegoods 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 thecustoms office of departure or consignment, which retains one copy whilethe 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. IfT5 bisformsareused,theT5formandtheT5 bisformsmustbecompleted.
IfT5loadinglistsareused,the T5formmustbecompleted butboxes31,32,
33, 35, 38, 100, 103 and 105 must be struck through and the informationconcerned must be entered only on the T5 loadinglist or lists.
5. AT5 form may not be accompanied both by T5 bisand by T5 loadinglists.
6. The forms must be printed on pale blue paper, dressed for writingpurposes
and weighing at least 40 g/m
2. The paper must be sufficientlyopaque for the
information on one side not to affect the legibility of the information on the
othersideanditsstrengthshouldbesuchthatinnormaluseitdoesnoteasily
tear or crease.
The forms must measure 210 × 297 mm for T5 forms and T5 bisand 297 ×
420 mm for T5 loadinglists, a tolerance in the leng th of between −5 and +8
mm beingallowed.
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
enablingthe 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 MemberState of departure.
The competent authorities of another Member State in which such a
document is presented may, as necessary, require a translation into the
official language, or one of the official languages, of that Member State.
8. T5 forms and any T5 bisforms or T5 loadinglists must be completed in
typescript or by a mechanographical or similar process. They may also befilled in legibly by hand, in ink and in block letters. To make it easier tocomplete T5 forms in typescript, they should be inserted in such a way that
thefirstletter tobeentered inbox2islocated inthesmallpositioningboxin
the top left hand corner.
Forms must contain no erasures or overwriting. Alterations must be made by
crossingout incorrect particulars and addingthose required. Any such
amendments must be initialled by the person makingthe amendment and1993R2454 — EN — 01.07.2000 — 003.001 — 693
authenticated by the competent authorities, who may require a new form to
be lodged.
In addition, forms may be completed usingan automatic reproduction
process instead of any of the processes mentioned above. They may also beproduced and completed by that means provided that the rules relatingto thespecimens, paper, size of forms, language to be used, legibility, prohibition
of erasures and overwritingand alterations are strictly observed.
B.ProvisionsrelatingtoT5forms
Only boxes marked with a serial number need be completed, as appropriate.
The other boxes, marked with a capital letter, are for official use onlyexceptin cases provided for in specific regulations or in the provisions relating toauthorised consignors.
BOX 2: CONSIGNOR/EXPORTER
Enter the full name and address of the person or company
concerned.Instructionsregardingthe identification numbercan 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 thenumber ofthe forminrelation tothe total number
ofT5andT5 bisformsused.Forexample, ifthere isoneT5
formandtwoT5 bisforms,indicate intheT5form‘1/3’,on
the first T5 bisform ‘2/3’ and on the second T5 form ‘3/3’.
Where the consignment consists of only one item, i.e. only
one‘Description ofgoods’box,hastobecompleted,donot
enter anythingin box 3, but enter the fig ure 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 bisforms
or T5 loadinglists used. The number of items must be 1 if
there is only the T5 form orcorrespond onthe total numberofgoodsindicated inbox31oftheT5 bisformsorintheT5
loadinglists.
BOX 6: TOTAL PACKAGES
Enter the total number of packages making up the
consignment in question.
BOX 7: REFERENCE NUMBER
Optional item for users to indicate any reference number
allocated by the person concerned to the consignment inquestion.
BOX 8: CONSIGNEE
Enter the full name and address of the person(s) or
company(ies) concerned to whom the goods are to bedelivered.
BOX 14: DECLARANT/REPRESENTATIVE
Enter the full name and address of the person or company
concerned in accordance with the provisions in force. If thedeclarant and the consignor/exporter are the same person,enter ‘consignor/exporter’. Instructions regarding the
identification number can be added by the Member States
(identification numberallocated tothepersonconcerned bythe competent authorities for tax, statistical or otherpurposes).
BOX 15: COUNTRYOF DISPATCH/EXPORT
Enter the name of the country from which the goods are
dispatched/exported.
BOX 17: COUNTRYOF DESTINATION
Enter name of the country concerned.!
M181993R2454 — EN — 01.07.2000 — 003.001 — 694
BOX 18: IDENTITY AND NATIONALITY OF MEANS OF
TRANSPORT 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
consignment formalities were completed, followed (except
in the case of rail transport) by the nationality of the meansof transport (or that of the vehicle propellingthe others ifthere are several means of transport), usingthe appropriate
Community codes.
BOX 19: CONTAINER (Ctr)
Usingthe 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 kindofpackages or,
in the case of unpackaged goods, the number of goodscovered by the declaration, or the work ‘bulk’, asappropriate, together with the particulars necessary to
identify the goods. The description of the goods means the
normal trade description expressed in sufficiently preciseterms to allow their identification and classification.
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 identifyingmarks 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 boxbut enter the figure 1 inbox 5.
BOX 33: COMMODITY CODE
Enter the code number correspondingto the item in
question, usingthat of the nomenclature for export refundswhere appropriate.
BOX 35: GROSS MASS
Enter the gross mass of the goods described in the
correspondingbox 31, expressed in kilog rams. The g rossmass 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 goodsdescribed in the correspondingbox31, expressed
in kilograms. The net mass is the mass of the goodsthemselves without any packaging.
BOX 40: PREVIOUS DOCUMENT
Box for optional use by the Member States (reference
numbers of documents relatingto the administrativeprocedure precedingdispatch/export).!
M181993R2454 — EN — 01.07.2000 — 003.001 — 695
BOX 41: SUPPLEMENTARY UNITS
For use as necessary in accordance with the goods
nomenclature (enter the quantity of the item in question,
expressed inthe unit laid downinthegoodsnomenclature).
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,
failingthat, place an X in the box marked ‘Other’ and
specify the use and/or destination.
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 insertingthe 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 concerningthe measure providingfor orprescribingcontrol of the use and/or destination of thegoods.
BOX 108: ATTACHED DOCUMENTS
List the accompanyingdocuments 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 relatingtothe procedureusedfor the transport ofthe 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 thehand-written signature of the person concerned mustappear 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 hissignature.
C.ProvisionsrelatingtouseofT5 bisforms
See notes in Section B.Subject to any special provisions adopted on the use of automatic
data-processingtechniques, the orig inal and copy or copies of the T5 bis
form must bear the original signature of the person who signed thecorrespondingT5 form.
Boxes headed ‘Packages and descriptions of goods’ which have not been
used must be struck through to prevent subsequent entries.
D.ProvisionsrelatingtotheuseofT5loadinglistsforms
Every column in the loadinglists, except that reserved for official use, must
be completed. Only the front of the T5 loadinglist form may be used.!
M181993R2454 — EN — 01.07.2000 — 003.001 — 696
The registration number ofthe T5control copymust beshown inthe boxfor
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 thatthe last of these is the total given in box 5 of the T5 form.
Theparticularsnormallyenteredinboxes31,33,35,38,100,103and105of
the form T5 must be entered on the T5 loadinglist.
Particulars relatingto boxes 100 (national use) and 105 (licences) must be
entered in the column for the description of the goods, immediately after theinformation concerningthe g oods 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
computerised systems, the original signature of the signatory of thecorrespondingT5 form must appear both on the orig inal and on the copy
or copies of the T5 loadinglist.!
M181993R2454 — EN — 01.07.2000 — 003.001 — 697
ANNEX 67/A
!B1993R2454 — EN — 01.07.2000 — 003.001 — 698
!B1993R2454 — EN — 01.07.2000 — 003.001 — 699
Notes to Annex 67/A
(1) If the application is made out on the applicant’s headed notepaper on which
these particulars appear, there is no need to repeat them.
(2) Indicate, in order of preference where appropriate, one of the types provided
for in Article 504.
(3)Indicate as appropriate:
— normal entry procedure,
— one of the simplified entry procedures,
— normal discharge procedure,— one of the simplified discharge procedures.
This information is not required in the case of application for a type D
warehouse as regards entry for free circulation.
(
4) For type B warehouses only (short-term storage designed to keep down the
administrative cost of controls).
(5)Indicate as appropriate:
— third-country industrial goods,— third-country agricultural goods,
— Community agricultural goods,
— Community industrial goods,specifyingthe customs procedure to which the g oods are subject.
(
6) Forexampleplan,detailed descriptionofthesiteintendedforstoringthegoods
or of the stock records.!B1993R2454 — EN — 01.07.2000 — 003.001 — 700
!M4
ANNEX 67/B
1993R2454 — EN — 01.07.2000 — 003.001 — 701
!M41993R2454 — EN — 01.07.2000 — 003.001 — 702
!M41993R2454 — EN — 01.07.2000 — 003.001 — 703
Notesconcerningtheapplication
1.Name or business name and address: where the application is
submitted on the applicant firm’s headed notepaper, Section 1 (a)
need not be completed provided this information is shown on theletterhead. Section 1 (b) must be completed where the applicant andthe operator are not the same person.
2.System applied for : indicate with a cross
/C237/C143whichever is applicable,
takinginto account Article 551.
2A.Type of authorization applied for: place a cross /C237/C143in the appropriate
box or boxes.
Wheretheapplication isfortherenewaloramendment ofanexisting
authorization the holder needs to give the reference particulars of
that authorization plus particulars of any changes to be made.
3.Goods to be processed and grounds for application:
(a) trade and/or technical description: the description should be
sufficiently clear and detailed to enable a decision to be takenon the application, and in particular to decide in the light of
information supplied whether the economic conditions can be
considered fulfilled;
(b) indication of combined nomenclature classification: as this
information is purely for indicativepurposes, only the four-digit
code need be given, unless the eight-digit classification isneeded to enable an authorization to be issued and allow theprocessingoperations to be properly administered. The eig ht-
digit code must be given where the equivalent compensation
system is to be used;
(c) estimated quantity: this information need not be entered where
the code used to refer to the economic conditions is one of the
following:6201,6301,6302, 6303,7004,7005,7006insofar itis not intended to use the equivalent compensation system;
(d) estimated value: this information need not be given where the
quantity is not required (see (c)). Where a value is stated itshould be the customs value of the goods estimated on the basisof known particulars and documents which have been
presented;
(e) and (f) commercial quality and technical characteristics: this
information must be given where it is planned to use the
equivalent compensation system, with or without prior expor-
tation (see Section 6).
This information is not obligatory if it concerns goods indicated
in Annex 78;
(g) origin: indicate the country of origin;
(h) economic grounds: using the codes listed in the Annex to the
application, indicate why the essential interests of Communityproducers are not affected.
4.Compensating products and planned export operation:
(a) trade or technical description: complete as 3 (a) for each
compensatingproduct obtained;
(b) indication of combined nomenclature classification: complete
as 3 (b) for each compensatingproduct obtained;
(c) main compensatingproduct: state which of the compensating
products is/are the main one(s);
(d) planned export operation: indicate and justify export oppor-
tunities for the compensatingproducts.
5.Special mode applied for: place a cross in the appropriate box(es)
and give the requisite particulars for each mode.
Where it is planned to use the equivalent compensation system, state
the eight-digit CN code, commercial quality and technical char-acteristics of the equivalent goods to enable the customs authority to
make the necessary comparison between import goods and
equivalent goods and ascertain other particulars which may beneeded if Article 570 (1) is applied.!
M41993R2454 — EN — 01.07.2000 — 003.001 — 704
Where it is planned to use the triangular traffic system or the prior
exportation system if the goods are to be entered by a person other
than the holder of the authorization, give:
(1) The name or business name;
(2) Address of the person authorized to enter the goods for the
procedure.
6.Rate of yield: indicate the expected rate ofyield orsuggesthowsuch
rate should be established.
7.Nature of processingoperation: describe the operations to be carried
out on the import goods in order to produce the compensatingproducts.
8.Place where the processing operation is to be carried out: give the
address of the place where the processingoperation will be carriedout.
9.Estimated time needed for:
(a) carryingout the processingoperations and disposingof the
compensatingproducts (period for re-exportation): indicate the
average time likely to be needed to process a given batch(expressed e.g. by unit or quantity) of the goods, and indicatethe time likely to elapse between completion of the processing
operations and export of the compensatingproducts;
(b) procurement and transport to the Community of non-Commu-
nity goods: to be filled in only if it is planned to use the prior
exportation system. Indicate the time required for procurementof the import goods and their transport to the Community.
10.Suggested method of identification: indicate the most suitable
methods of identifyingthe import g oods incorporated in thecompensatingproducts (see Article 551 (4)).
11.Suggested customs offices: state which of the possible customs
offices would be suitable as:
(a) supervisingcustoms office: supervision of procedure;
(b) customs office of entry for the procedure: acceptance of
declarations enteringg oods for the procedure;
(c) customs office of discharge: acceptance of declarations
assigning goods to a permitted customs-approved treatment or
use.
12.Special control arrangements: describe the proposed "
C2
3arrangements forcontrol ofthe procedure (e.g.useofthe
commercial records).
13.Special transfer arrangements: describe the proposed transfer
arrangements, referring where appropriate to the relevant Articles
of the Regulation.
14.Simplified procedures: state any proposed simplified procedures,
referringto the relevant Articles of the Reg ulation.
15.Intended duration of authorization: indicate the period duringwhich
it is planned to import goods for processing.
16.Reference to authorizations issued:
(a) in the three precedingyears in the case of g oods identical to
those covered by this authorization: give particulars of anyknown authorizations. Where none is known, state ‘none’;
(b) in respect of the goods to undergo processing: state whether the
goods are compensating products obtained under one or more
earlier authorizations and if so, give reference particulars of the
authorization(s) in question (successive authorizations: Article557).!
M41993R2454 — EN — 01.07.2000 — 003.001 — 705
!B1993R2454 — EN — 01.07.2000 — 003.001 — 706
!B1993R2454 — EN — 01.07.2000 — 003.001 — 707
!B1993R2454 — EN — 01.07.2000 — 003.001 — 708
ANNEX 67/C
!B1993R2454 — EN — 01.07.2000 — 003.001 — 709
!B1993R2454 — EN — 01.07.2000 — 003.001 — 710
Notesconcerningtheapplication
1.Name or business name and address: where the application is submitted on
the applicant firm’s headed notepaper, section 1 (a) need not be completedprovided this information is shown on the letterhead. Section 1 (b) must becompleted where the applicant and the operator are not the same.
2.Goods to be processed:
(a) trade and/or technical description: the description should be sufficiently
clear anddetailed toenable adecision tobetaken onthe application, andin particular to decide in the light of information supplied whether the
economic conditions can be considered fulfilled;
(b) indication of Combined Nomenclature classification: as this information
is purely for indicative purposes, only the four-digit code need be given,
unless the eight-digit classification is needed to enable an authorizationto be issued and allow the proper operation of the procedure;
(c) estimated quantity: the quantity should be stated in units (kilograms,
litres, metres, etc.). It may relate to a given import period;
(d) estimated value: indicate the customs value of the goods estimated on
the basis of known particulars and documents which have beenpresented.
3.Processed products:
(a) trade and/or technical description: complete as section 2 (a) for each
compensatingproduct;
(b) indication of combined nomenclature classification: give the eight-digit
CN code for each processed product obtained.
4.Rate of yield: indicate the expected rate of yield or suggest how such yield
should be established.
5.Description and nature of processing operation or operations: describe the
processingoperations to be carried out on the import g oods in order toproduce the processed products.
6.Place where the processing is to be carried out: give the address of the place
where the processingoperation will be carried out.
7.Estimated time needed forassigning the import goods to a customs-approved
treatment or use: indicate the average duration of the processing operations
plus the time likely to elapse between completion of the processing
operations and discharge of the procedure.
8.Suggested method of identification: indicate the most suitable methods of
identifyingthe import g oods incorporated in the processed products.
9.Suggested customs offices: state which of the possible customs offices would
be suitable as:
(a) supervisingcustoms office: supervision of the procedure;
(b) customs office of entry: acceptance of declarations enteringg oods for
the procedure;
(c) customs office of discharge: acceptance of declarations assigning the
import goods to a customs-approved treatment or use.
10. Intended duration of authorization: indicate the period duringwhich it is
planned to import goods for processing.
11.Other:applicants should enter here any other information they consider may
be relevant for the customs authority.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 711
ANNEX 67/D
!B1993R2454 — EN — 01.07.2000 — 003.001 — 712
!B1993R2454 — EN — 01.07.2000 — 003.001 — 713
Notesconcerningtheapplication
1.Name or business name and address: where the application is submitted on
the applicant’s headed notepaper, section 1 (a) need not be completedprovided the information is shown on the letterhead. Section 1 (b) is to befilled in where the applicant is not the user. Section 1 (c) is to be filled in
when the granting for the arrangements is subject to the condition that the
goods belong to a legal or natural person established outside of the customsterritory of the Community.
2.Goods to be used:
a) trade and/or technical description: the description should be sufficiently
clear and detailed to enable a decision to be taken on the application;
b) classification in the combined nomenclature: for indicative purposes
only. Only the four-digit code need be given, unless an indication of theeight-digit code is required to enable the authorization to be issuedor forthe proper conduct of the procedure;
c) estimated quantity: state the quantity in units (kilograms, litres, metres,
etc.);
d) estimated value: state the estimated customs value of the goods based on
known particulars and documents presented.
3.Article under which authorization is applied for: indicate the article under
which the intended use qualifies for temporary importation.
4.Way in which goods are to be used: state all the ways in which it is intended
to use the goods to be imported.
5.Place(s) where goods are to be used: give the address(es) of the place or
places where the goods will be used.
6.Period for which goods are expected to remain under the procedure: indicate
the time which will be needed for the intended use.
7.Suggested method of identification: indicate the most suitable methods of
identifyingthe g oods to be entered for the procedure.
8.Suggested customs offices: state which of the possible customs offices would
be suitable as:
a) supervisingcustoms office: supervision of procedure;b) customs office of entry for the procedure: acceptance of declarations
enteringg oods for the procedure;
c) customs office of discharge: acceptance of declarations assigning the
import goods to an accepted customs treatment or use.
9.Intended duration of the authorization: indicate the period within which it is
planned to import the goods.
10.Simplified transfer procedures: if appropriate, indicate whether the
procedures of Article 209 and 210 are likely to be involved.
11.Other:this headingcan be used to supply anyother information the applicant
feels would be relevant to the customs authority.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 714
ANNEX 67/E
!B1993R2454 — EN — 01.07.2000 — 003.001 — 715
!B1993R2454 — EN — 01.07.2000 — 003.001 — 716
Notesconcerningtheapplication
1.Applicant’s name or business name and address: where the application is
submitted on the applicant firm’s headed notepaper, this section need not becompleted provided this information is shown on the letterhead.
2.System or special mode applied for : indicate whichever is applicable.
3.Goods to be processed or exported under the standard exchange system and
grounds for application:
(a) trade and/or technical description: the description should be sufficiently
clear anddetailed toenable adecision tobetaken onthe application, and
in particular to decide in the light of the information supplied whether
the economic conditions can be considered fulfilled and, where thestandardexchangesystemistobeused,whetherthenecessaryconditionsfor that system are fulfilled;
(b) classification in the combined nomenclature: for indicative purposes
only. Only the four-digit code need be given, unless an indication of theeight-digit code is required to enable the authorization to be issuedor forthe proper conduct of the processing operations. The eight-digit code
must be given where the standard exchange system is to be used;
(c) estimated quantity: state the quantity of goods to be exported. This
information may relate to a given export period;
(d) estimated value: indicate the estimated value of the goods to be
exported;
(e) reasons for the application: indicate the reasons for which it is
considered that the processingmust be performed outside of theCommunity.
4.Compensating products to be reimported or replacement products to be
imported:
(a) trade or technical description: complete as section 3 (a), indicating
which products have commercial value and which do not, whether theyare to be reimported or not;
(b) combinednomenclature classification:complete assection3(b)foreach
product referred to in section 4 (a).
5.Rate of yield : indicate the expected rate of yield or suggest how such rate
should be established.
6.Nature of processing operation : describe the operations to be carried out on
the temporary export goods in order to produce the compensating products.
General terms such as repair, workingor processingare insufficient.
7.Country where the processing operation is to be carried out (for the standard
exchange system, country from which the replacement products are to bereimported) : enter name of country envisaged.
8.Estimated time needed for reimportation of the compensating products or
replacement products: this information should be given in relation to a
specific portion (e. g. unit or quantity) of the goods. State the time requiredfrom exportation of the goods to reimportation of the compensating productsor importation of the replacement products. This information is not required
where it is planned to use the standard exchange system with prior
importation.
9.Suggested method of identification: indicate the most suitable methods of
identifyingthe temporary export g oods incorporated in the compensatingproducts.
10.Suggested customs offices: state which of the possible customs offices would
be suitable as:
(a) supervisingcustoms office: supervision of procedure;(b) customs office of entry for the procedure: acceptance of declarations
enteringg oods for the procedure;
(c) customs office of discharge: acceptance of declarations for the release
for free circulation of the compensatingor replacement products.
11.Intended duration of authorization: indicate the period within which it is
planned to export the goods to be processed or for standard exchange without
prior importation of the compensatingproducts. Where it is planned to use
the standard exchange system with prior importation, indicate the periodwithin which the replacement products are to be imported.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 717
12.Reference particulars of authorizations issued in respect of goods identical to
those covered by this application and intended to undergo processing : make
reference to authorizations already issued for identical goods intended to
undergo identical processing.
13.Other:this headingis to be used for any further information which the
applicant considers should be brought to the attention of the customsauthority.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 718
ANNEX 68/A
!B1993R2454 — EN — 01.07.2000 — 003.001 — 719
!B1993R2454 — EN — 01.07.2000 — 003.001 — 720
!B1993R2454 — EN — 01.07.2000 — 003.001 — 721
!B1993R2454 — EN — 01.07.2000 — 003.001 — 722
PROVISIONSGOVERNINGAUTHORIZATIONSTOOPERATEA CUS-
TOMSWAREHOUSEORTOUSETHEPROCEDURE
1. The form for authorizations to operate a customs warehouse or to use the
procedure shall be printed on white paper without mechanical pulp, dressedfor writing purposes and weighing between 40 and 65 g/m
2.
2. The form shall measure 210 mm by 297 mm.3. Member States shall be responsible for havingthe form printed. Each form
shall bear an individual serial number. The number shall be preceded by thefollowingletters, identifyingthe issuingMember State:
— BE for Belgium,— DK for Denmark,— DE for Germany,
— EL for Greece,
— ES for Spain,— FR for France,— IE for Ireland,
— IT for Italy,
— LU for Luxembourg,— NL for Netherlands,
— AT for Austria,
— PT for Portugal,
— FI for Finland,
— SE for Sweden,
— UK for the United Kingdom.
4. The form shall be printed and the boxes filled in an official language of the
Community designated by the Member State issuing the authorization.!
B
!A1
!B
!A1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 723
ANNEX 68/B
!M41993R2454 — EN — 01.07.2000 — 003.001 — 724
!M41993R2454 — EN — 01.07.2000 — 003.001 — 725
!M41993R2454 — EN — 01.07.2000 — 003.001 — 726
!M41993R2454 — EN — 01.07.2000 — 003.001 — 727
ANNEX 68/C
!B1993R2454 — EN — 01.07.2000 — 003.001 — 728
!B1993R2454 — EN — 01.07.2000 — 003.001 — 729
ANNEX 68/D
!B1993R2454 — EN — 01.07.2000 — 003.001 — 730
!B1993R2454 — EN — 01.07.2000 — 003.001 — 731
ANNEX 68/E
!B1993R2454 — EN — 01.07.2000 — 003.001 — 732
!B1993R2454 — EN — 01.07.2000 — 003.001 — 733
!M5
ANNEX 69
LISTOFUSUALFORMSOFHANDLINGREFERREDTOINARTICLE
522ANDARTICLE818
Unless otherwise specified, none of the following handlings may give rise to
a different eight-digit CN code.
I.Simpleoperationstoensurethepreservationoftheimportgoodsingood
conditionduringstorage:
1.Ventilation, spreading-out, drying, removal of dust, simple cleaning
operations, repair of packing, elementary repairs of damage incurred
duringtransport or storag e insofar as it concerns simple operations,application and removal of protective coatingfor transport.
2. Stocktaking, sampling and weighting of the goods.3.Removal of damaged or contaminated components.
4.Conservation by means of irradiation or the addition of preservatives.
5.Treatment against parasites.
6. Any treatment by loweringthe temperature, even if this results in a
different eight-digit CN code.
II.Thefollowingoperationsimprovingthepresentationormarketabilityof
theimportgoods:
1.Stemmingand/or pittingof fruit.
2. Assembly and mountingof g oods, only if this concerns the mounting
onto a complete product of accessories which do not play an essentialrole in the manufacture of the product, evenif this results in a differenteight-digit CN code for the mounted goods or accessories(
1)
3.Desalination, cleaningand buttingof hides.
4. Addition to goods, of one or more different types of goods, in as long
asthisaddition isrelativelysmall anddoesnotchange the natureoftheoriginal goods(
2), even if this results in a different eight-digit CN code
for the added goods; the added goods could also be products which
were placed under the warehousingreg ime, or which were placed in
the free zone or free warehouse.
5. The dilution of fluids, even if this results in a different eight-digit CN
code.
6. The mixingbetween them of the same kind of g oods, with a different
quality, in order to obtain a constant quality or a quality which isrequested by the customer, without changing the nature of the goods.
7.Dividingof g oods if only simple operations are involved.
III.Thefollowingoperationspreparingtheimportgoodsfordistributionor
resale:
1.Sorting, mechanical filtering, classification and shifting.
2. Adjusting and regulating.3.Packing, unpacking, change of packing, decanting and simple transfer
into containers, even if this results in a different eight-digit CN code.
4.The affixingand alteringof marks, seals, labels, price tag s or other
similar distinguishing signs; this may not give rise to the obtaining of
an apparent origin different from the real one.
5.Testing , adjustingand puttinginto workingorder of machines,
apparatus and vehicles, if only simple operations are involved.
6.Testingin order to control the compliance with European technical
standards.
7.Cuttingup and breakingdown of dried fruits or veg etables.
8.Anti-rust treatment.
(1) For example: mountingof a radio or windscreen wipers on a motor vehicle.
(2) For example: the addition of additives, butane or lead to petrol, addition of orange pulp,
orange oils or orange flavours to orange juice, etc.,1993R2454 — EN — 01.07.2000 — 003.001 — 734
9. Reconstruction of the goods after transport.
10. The raisingof temperature in order to allow the g oods to be
transported.
11. Ironingof textiles.12. Electrostatic treatment of textiles.!
M51993R2454 — EN — 01.07.2000 — 003.001 — 735
ANNEX 69a
LISTOFDEROGATIONSREFERREDTOINARTICLE510(3)
Retail sales in a customs warehouse or a type E warehouse under the
customs warehousingprocedure shall be allowed in the followingcases:
1. Sales with relief from import duties to travellers in international traffic.2. Ales (SIC! Sales) with relief from import duties under diplomatic
arrangements or consular arrangements.
3. Sales with relief from import duties to members of international
organizations.
4. Sales with relief from import duties to NATO forces.!
M51993R2454 — EN — 01.07.2000 — 003.001 — 736
ANNEX 70
!B1993R2454 — EN — 01.07.2000 — 003.001 — 737
!B1993R2454 — EN — 01.07.2000 — 003.001 — 738
!B1993R2454 — EN — 01.07.2000 — 003.001 — 739
!B1993R2454 — EN — 01.07.2000 — 003.001 — 740
PROVISIONSREGARDINGINFORMATIONSHEETINF8
1. The form for the INF 8 information sheet shall be printed on white paper
without mechanical pulp, dressed for writingpurposes and weig hingbetween40 and 65 qm
2(SIC! g/m2)
2. The form shall measure 210 × 297 mm.3. Member States shall be responsible for havingthe form printed. Each form
shall bear an individual serial number.
4. The form shall be printed in an official language of the Community
designated by the customs authority of the Member States where theinformation sheet is issued. The boxes shall be filled in in an officiallanguage of the Community designated by the customs authority of the
Member State where the sheet is issued. The customs authority of the
MemberStatewhichhastoprovidetheinformation ormake useof itmayaskfor the information contained in the form presented to it to be translated intothe official language, or one of the official languages, of the Member States.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 741
ANNEX 71
TRANSFEROFGOODSBETWEENCUSTOMSWAREHOUSES—
NORMALPROCEDURE
1. Where goods are transferred between customs warehouses without
termination of the procedure, the keeper of the warehouse from which the
goods are dispatched shall lodge with its supervising office copies 1, 4, 5
andanadditional copyidentical tocopy1ofthe formprovided forin Article205, completed in accordance with the instructions given in the Appendix.The goods shall be presented to the office at that time. The customs
authority may exempt the warehousekeeper from the obligation to present
the goods. In this case, the keeper of the warehouse of dispatch shall sendcopy 1 of the document to the supervisingoffice.
2. The supervisingoffice referred to in parag raph 1 shall endorse box D of the
document to indicate that it has verified or accepted the particularscontained therein. The said office shall stipulate the period within which the
goodsmustbepresentedtothesupervisingofficeforthewarehousetowhich
the goods are to be transferred.
Copy 1 of the document shall be retained by the supervisingoffice for the
warehouse of dispatch.
3. Theadditional copyandcopies4and5ofthedocumentshallaccompanythe
goods and be presented with them to the supervising office for the
warehouse to which the goods are to be transferred. The customs authority
may exempt the warehousekeeper from the obligation to present the goods.In this case, the keeper of the warehouse to which the goods are to betransferred shall send copies 4 and 5 of the document to the supervising
office.
4. The supervisingoffice for the warehouse to which the g oods are to be
transferredshall endorse box1ofcopy5ofthe document andreturnit tothe
supervisingoffice for the warehouse of dispatch.
Copy 4 shall be retained by the supervisingoffice for the warehouse to
which the goods are to be transferred. The additional copy shall be returned
to the warehousekeeper receivingthe g oods.
5. The supervisingoffice for the warehouse of dispatch shall verify discharg e
by comparingcopies 1 and 5 of the document. Copy 5 shall then be returned
to the keeper of the warehouse of dispatch.
6. The warehousekeepers shall keep the copies returned to them with their
stock records.
Appendix
The form used for the transfer of goods from one customs warehouse to another
without termination of the procedure must contain the followinginformation inthe boxes indicated. The other boxes need not be filled in.
2. Consignor : give the name and forename or business name of the keeper
of the warehouse of dispatch and the full address and identification
number of the warehouse, followed by the letters identifyingthe issuingMember State which precede the authorization number.
3. Forms: indicate the order number of the set of forms amongthe total
number of sets used.
Where the declaration relates to a single item (i.e. where only one
‘description of goods’ box needs to be filled in), leave box 3 blank butenter the figure 1 in box 5.
5. Items: state the total number of items declared in all the forms or
supplementary forms used. The number of items is equal to the numberof ‘description of goods’ boxes which need to be filled in.
8. Consignee: give the name and forename or business name of the keeper
of the warehouse to which the goods are to be transferred and the full
address and identification number of the warehouse, followed by theletters identifyingthe issuingMember State which precede theauthorization number.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 742
31. Packages and description of goods; marks and numbers — container
No(s) — number and kind : enter the marks, (identifying) numbers,
number and kind of packages or, in the case of unpackaged goods, the
number of goods covered by the declaration or the words ‘in bulk’, asappropriate.
The goodsshould be described using their usual commercial description,
in sufficient detail to enable them to be identified. Where a container is
used the identification marks of the container should also be indicated inthis box.
32. Item No: state the order number of the item in question amongthe total
number of items declared in the forms or supplementary forms used, as
defined in box 5.
Where the declaration relates to a single item, the Member States may
stipulate that nothingshould be entered in this box, the fig ure 1 having
been entered in box 5.
38. Net mass : state the net mass in kilograms of the goods described in the
correspondingbox 31. The net mass is the mass of the g oods stripped ofall packaging.
44. Additional information; documents produced, certificates and auth-
orization: enter ‘Application of Article 111 of the Code’.
54. Place and date; signature and name of the declarant or his
representative :subjecttothespecialprovisionstobeadoptedconcerning
the use of computers, the original handwritten signature of the
warehousekeeper indicated in box 2 followed by his name and forenamemust appear on the copy to be retained by the customs office ofdeparture. Where the person concerned is a legal person, the signatory
should state his capacity after his signature, name and forename.
Where goods are transferred from one type D warehouse to another type
D warehouse, the followingboxes must also be completed:
33. Commodity code : enter the code number for the item in question.
46. Statistical value : enter the value for customs purposes determined in
accordance with the provisions governing customs valuation, expressedin the currency stipulated by the Member State where the goods areentered for the procedure.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 743
ANNEX 72
TRANSFEROFGOODSBETWEENCUSTOMSWAREHOUSES—
SIMPLIFIEDPROCEDURE
1. Where goods are transferred between customs warehouses without
termination of the procedure under Article 526 (2), the document referred
to in paragraph 1 of Annex 71 shall be completed in duplicate.
2. Before the goods are transferred, the supervising offices for the warehouse
of dispatch and the warehouse of destination shall be informed of the
intended transfer in the manner which they shall stipulate, to enable them tocarry out any controls they consider necessary.
3. The keeper ofthewarehouse fromwhichthegoodsare dispatched shallkeep
copy 1 with his stock records.
4. The other copy shall accompany the goods and be kept by the keeper of the
warehouse to which the goods are transferred with his stock records.
5. The keeper of the warehouse of destination shall issue the keeper of the
warehouse of dispatch a receipt for the transferred goods received into hiswarehouse. The keeper of the warehouse of dispatch shall attach this receipt
to the document in his stock records.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 744
ANNEX 73
PRE-FINANCEDGOODS
LIST OF FORMS OF HANDLING REFERRED TO IN ARTICLE 532
1. Stocktaking.
2. The affixing to the goods themselves, or to their packings, of marks, seals,
labels or other similar distinguishing signs, provided there is no risk of therebeing conferred upon the goods an apparent origin different from their realone.
3. Alteringthe marks and numbers on packag es, provided there is no risk of
there being conferred upon the goods an apparent origin different from their
real one.
4. Packing, unpacking, change of packings, repair of packing.
5. Airing.6. Chilling.7. Freezing.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 745
ANNEX 74
LISTOFGOODS(PRODUCTIONACCESSORIES)REFERREDTOIN
ARTICLE550
INWARD PROCESSING PROCEDURE
All goods, which are not to be found in the compensating products, but which
allow or facilitate the production of compensatingproducts, even if they are
entirely or partially used up in the process, with the exclusion of the followinggoods:
(a) fuels, energy sources other than those needed for the testing of compensating
products or for the detection of faults in import goods needing repair;
(b) lubricants other than those needed for the testingof compensatingproducts,
the adjustment or withdrawal;
(c) equipment and tools.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 746
ANNEX 75
GoodswhosetotalvalueforthepurposeofArticle552(1)(a)(V)mustnot
exceedECU150000
Chapter or code of the com-
bined nomenclatureDescription of goods/products
Chapters 1 to 24 — Live animals; animal products
— Vegetable products
— Animal and vegetable fats and oils and their
cleavage products; prepared edible fats; animal
and vegetable waxes
— Prepared foodstuffs; beverages, spirits and
vinegar; tobacco
Code 2814 — Ammoniac, anhydrous or in aqueous solution
Code 2836 20 00 — Disodium carbonate
Chapter 31 — Fertilizers
Code 3817 10 — Mixed alkylbenzenes
Chapters 50 to 63 — Textiles and textile articles
Chapter 72 — Articles of iron or steel
Code 8108 90 — Titanium products!M41993R2454 — EN — 01.07.2000 — 003.001 — 747
ANNEX 75A
!M41993R2454 — EN — 01.07.2000 — 003.001 — 748
!M41993R2454 — EN — 01.07.2000 — 003.001 — 749
!M41993R2454 — EN — 01.07.2000 — 003.001 — 750
!M41993R2454 — EN — 01.07.2000 — 003.001 — 751
!M41993R2454 — EN — 01.07.2000 — 003.001 — 752
!M41993R2454 — EN — 01.07.2000 — 003.001 — 753
!M41993R2454 — EN — 01.07.2000 — 003.001 — 754
!M41993R2454 — EN — 01.07.2000 — 003.001 — 755
PROVISIONSREGARDINGINFORMATIONSHEETINF9
1. The form for the INF 9 information sheet shall be printed on white paper
without mechanical pulp, dressed for writingpurposes and weig hingbetween40 and 65 g/m
2.
2. The form shall measure 210 × 297 mm.3. Member States shall be responsible for havingthe form printed. Each form
shall bear an individual serial number.
4. The form shall be printed in an official language of the European
Communities designated by the customs authorities of the Member Stateissuing the sheet. Boxes 1 to 8 shall be filled in an official language of theEuropean Communities designated by the customs authority of the Member
State issuingthe sheet. The customs authorities of the Member Statewhich is
to supply the information or make use of it may request that the informationcontained in the form presented to them be translated into the officiallanguage, or one of the official languages, of that Member State.!
M41993R2454 — EN — 01.07.2000 — 003.001 — 756
ANNEX 76
EXAMPLESOFMONTHLYANDQUARTERLYAGGREGATION
Combined application of the followingprovisions:
— Article 118 (2), second paragraph of the Code,
— Articles 563, 580 and 595 of the implementingprovisions.
The examples given below are based on the following assumptions:(a) that the inward processingarrang ements (suspension system) have been
authorized in accordance with Article 551 (1) of the implementingprovisions;
(b) that a general authorization for release for free circulation in accordance with
Article 580 has been issued;
(c) that the import goods, whether in the form of goods in the unaltered state or
of compensatingproducts, are put on the Community market in accordance
with Article 580 of the implementingprovisions;
(d) that the time limit for re-exportation whenplacingthe g oods under one of the
customs procedures referred to in Article 89 of the Code is, for the example,
given three months.
!B1993R2454 — EN — 01.07.2000 — 003.001 — 757
Example A: monthly aggregation
Three consignments of goods entered for the arrangements in January are to be
aggregated (1, 15 and 31 of the month).
The time limit for re-exportation for all these consignments is 30 April; the
deadline for presentation ofthe bill of discharge inaccordancewith Article 596 ofthe implementingprovisions is then 30 May.
The duties on import goods or compensating products put on the Community
market specified in Article 580 (4) and (5) must be paid no later than 30 May
possibly on the basis of a summary declaration in accordance with Article 597 (1)of the implementing provisions. The items of charge for the goods or products aredetermined on the basis of Article 121 of the Code or Article 122 of the Code if
applicable. The date taken into consideration is 30 April.
Example B: quarterly aggregation
Nine consignments of goods entered for the arrangements in the course of a
quarter are to be aggregated:
— 1, 15 and 31 January,— 1, 15 and 28 February,
— 1, 15 and 31 March.
The time limit for re-exportation for all these consignments is 30 June; the
deadline for presentation ofthe bill of discharge inaccordancewith Article 596 ofthe implementingprovisions is then 30 July.
The duties on import goods or compensating products put on the Community
market specified in Article 580 must be paid no later than 30 July possibly on the
basis of a summary declaration in accordance with Article 597 (1) of theimplementing provisions. The items of charge for the goods or products aredetermined onthe basisofArticle 121ofthe provisionsorArticle 122ofthe Code
if applicable. The date taken into consideration is 30 June.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 758
ANNEX 77
STANDARDRATESOFYIELD
Import goods
Numeri-
cal orderCompensatingproducts Quantity of
compensat-
ingproducts
for each
100 kgof
imported
goods
(kg)(1)CN code Description Code(2) Description
(1) (2) (3) (4) (5)
0407 00 30 Eggs in shell 1 0408 99 80 (a) Eggs, not in shell, liquid or frozen 86,00
ex 0511 99 80 (b) Shells 12,00
2 0408 19 81
and0408 19 89(a) Egg yolks, liquid or frozen 33,00
3502 19 90 (b) Ovalbumin, liquid or frozen 53,00
ex 0511 99 80 (c) Shells 12,00
3 0408 91 80 (a) Eggs, not in shell, dried 22,10
ex 0511 99 80 (b) Shells 12,00
4 0408 11 80 (a) Egg yolks, dried 15,40
3502 11 90 (b) Ovalbumin, dried (in crystals) 7,40
ex 0511 99 80 (c) Shells 12,00
5 0408 11 80 (a) Egg yolks, dried 15,40
3502 11 90 (b) Ovalbumin, dried (in another form) 6,50
ex 0511 99 80 (c) Shells 12,00
0408 99 80 Eggs, not in
shell, liquid or
frozen6 0408 91 80 Eggs, not in shell, dried 25,70
0408 19 81
and
0408 19 89Egg yolks,
liquid or frozen7 0408 11 80 Egg yolks, dried 46,60
ex1001 90 99 Common wheat 8 1101 00 15
(100)(a) Common wheat flour havingby weig ht
on the dry product an ash content notexceeding0,60 %73,00
ex 2302 30 10 (b) Bran 22,50
ex 2302 30 90 (c) Sharps 2,50
9 1101 00 15
(130)(a) Common wheat flour havingby weig ht
on the dry product an ash content
exceeding0,60 % but not exceeding0,90 %78,13
ex 2302 30 10 (b) Bran 20,00
10 1101 00 15
(150)(a) Common wheat flour havingby weig ht
on the dry product an ash contentexceeding0,90 % but not exceeding1,10 %84,75
ex 2302 30 10 (b) Bran 13,25!
B
!M81993R2454 — EN — 01.07.2000 — 003.001 — 759
(1) (2) (3) (4) (5)
ex1001 90 99
(con’t)11 1101 00 15
(170)(a) Common wheat flour havingby weig ht
on the dry product an ash content
exceeding1,10 % but not exceeding1,65 %91,75
ex 2302 30 10 (b) Bran 6,25
12 1101 00 15
(180)(a) Common wheat flour havingby weig ht
on the dry product an ash contentexceeding1,65 % but not exceeding1,90 %98,03
13 1104 29 11 Hulled wheat (shelled or husked) whether or
not sliced or kibbled(
3)98,04
14 1107 10 11 (a) Malt, unroasted, obtained from wheat,
in the form of flour56,18
ex 1001 90 99 (b) Not-germinated common wheat 1,00
ex 2302 30 10 (c) Bran 19,00
ex 2303 30 (d) Rootlets 3,50
15 1107 10 19 (a) Malt, unroasted, obtained from wheat,
in a form other than of flour"M19
78,743
ex 1001 90 99 (b) Not-germinated common wheat 1,00
ex 2302 30 (c) Rootlets 3,50
16 1108 11 00 (a) Wheat starch 45,46
1109 00 00 (b) Wheat gluten 7,50
ex 2302 30 10 (c) Bran 25,50
ex 2303 10 90 (d) Residues of starch manufacture 12,00
1001 10 00 Durum wheat 17 1103 11 10 (a) Cereal meal ‘Couscous’(4) 50,00
1103 11 10 (b) Cereal groats and cereal meal with an
ash content, referred to dry matter, of
0,95 %or more butlessthan 1,30%byweight17,00
1101 00 11 (c) Flour 8,00
ex 2302 30 10 (d) Bran 20,00
18 1103 11 10 (a) Cereal groats and cereal meal with an
ash content, referred to dry matter, of
less than 0,95 % by weight60,00
1101 00 11 (b) Flour 15,00
ex 2302 30 10 (c) Bran 20,00
19 1103 11 10 (a) Cereal groats and cereal meal with an
ash content, referred to dry matter, of0,95 % or more but less than 1,30 % by
weight67,00
1101 00 11 (b) Flour 8,00
ex 2302 30 10 (c) Bran 20,00
20 1103 11 10 (a) Cereal groats and cereal meals with an
ash content, referred to dry matter, of1,30 % or more by weight75,00
ex 2302 30 10 (b) Bran 20,00!
M81993R2454 — EN — 01.07.2000 — 003.001 — 760
(1) (2) (3) (4) (5)
1001 10 00
(con’t)21 ex 1902 19 10 (a) Pasta, containingno eg g s and no
common wheat flour or meal, with an
ash content in the dry matter notexceeding0,95 % by weig ht62,50
1101 00 11 (b) Flour 13,70
ex 2302 30 10 (c) Bran 18,70
22 ex 1902 19 10 (a) Pasta, containingno eg g s and no
common wheat flour or meal, with an
ash content in the dry matter of more
than 0,95 % but not exceeding1,10 %by weight66,67
1101 00 11 (b) Flour 8,00
ex 2302 30 10 (c) Bran 20,00
23 ex 1902 19 10 (a) Pasta, containingno eg g s and no
common wheat flour or meal, with an
ash content in the dry matter of morethan 1,10 % but not exceeding1,30 %by weight71,43
1101 00 11 (b) Flour 3,92
ex 2302 30 10 (c) Bran 19,64
24 ex 1902 19 10 (a) Pasta, containingno eg g s and no
common wheat flour or meal, with an
ash content, in the dry matter, of morethan 1,30 %79,36
ex 2302 30 10 (b) Bran 15,00
25 ex 1902 11 00 (a) Pasta, containing eggs but no common
wheat flour or meal, with an ashcontent, in the dry matter, not exceed-
ing0,95 % by weig ht(
5)(5)
1101 00 11 (b) Flour 13,70
ex 2302 30 10 (c) Bran 18,70
26 ex 1902 11 00 (a) Pasta, containing eggs but no common
wheat flour or meal, with an ashcontent, in the dry matter of more than0,95 % but not exceeding1,10 % 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 ashcontent, in the dry matter, of more
than 1,10 % but not exceeding1,30 %
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 ashcontent, in the dry matter of 1,30 %
or more by weight(
5)(5)
ex 2302 30 10 (b) Bran 15,00!M81993R2454 — EN — 01.07.2000 — 003.001 — 761
(1) (2) (3) (4) (5)
1003 00 90 Barley 29 ex 1102 90 10
(100)(a) Barleyflour,oran ashcontent, referred
to dry matter, not exceeding0,9 % by
weight and of a crude fibre content,referred to dry matter, not exceeding0,9 % by weight66,67
ex 2302 40 10 (b) Bran 10,00
ex 2302 40 90 (c) Sharps 21,50
30 ex 1103 19 30
(100)(a) Barley groats and meal, of an ash
content, referred to dry matter, not
exceeding1 % by weig ht and of acrude fibre content, referred to drymatter, not exceeding0,9 % by weig ht64,52
1102 90 10 (b) Barley flour 2,00
ex 2302 40 10 (c) Bran 10,00
ex 2302 40 90 (d) Sharps 21,50
31 ex 1104 21 10
(100)(a) Hulled (shelled orhusked)barley, ofan
ash content, referred to dry matter, not
exceeding1 % by weig ht and of a
crude fibre vontent (SIC! content),referred to dry matter, not exceeding0,9 % by weight66,67
ex 2302 40 10 (b) Bran 10,00
ex 2302 40 90 (c) Sharps 21,50
32 ex 1104 21 30
(100)(a) Hulled and sliced or kibbled barley, of
an ash content, referred to dry matter,
not exceeding1 % by weig ht an of acrude fibre content, referred to drymatter, not exceeding0,9 % by weig ht
(‘Grütze’ or ‘Grutten’)(
3)66,67
ex 2302 40 10 (b) Bran 10,00
ex 2302 40 90 (c) Sharps 21,50
33 ez
1104 21 50(100)(a) Pearled barley(
6) of an ash content,
referred to dry matter, not exceeding1 % by weight (without talc) — First
category50,00
ex 2302 40 10 (b) Bran 20,00
ex 2302 40 90 (c) Sharps 27,50
34 ex 1104 21 50
(300)(a) Pearled barley(
6), of an ash content,
referred to dry matter, not exceeding1%byweight (withouttalc) —Secondcategory62,50
ex 2302 40 10 (b) Bran 20,00
ex 2302 40 90 (c) Sharps 15,00
35 ex 1104 11 90 (a) Flaked barley, of an ash content,
referred to dry matter, not exceeding1 % by weight and a crude fibrecontent, referred to dry matter, not
exceeding0,9 % by weig ht66,67
ex 2302 40 10 (b) Bran 10,00
ex 2302 40 90 (c) Sharps 21,33!
M81993R2454 — EN — 01.07.2000 — 003.001 — 762
(1) (2) (3) (4) (5)
1003 00 90
(con’t)36 ex 1107 10 91 (a) Barley malt, unroasted, in the form of
flour56,18
ex 1003 00 90 (b) Barley, not germinated 1,00
ex 2302 40 10 (c) Bran 19,00
ex 2302 40 (d) Rootlets 3,50
37 1107 10 99 (a) Barley malt, unroasted "M19
78,743
ex 1003 00 90 (b) Barley, not germinated 1,00
ex 2302 40 (c) Rootlets 3,50
38 1107 20 00 (a) Malt, roasted "M19
67,113
ex 1003 00 90 (b) Barley, not germinated 1,00
ex 2302 40 (c) Rootlets 3,50
1004 00 00 Oats 39 ex 1102 90 30
(100)(a) Oat flour, of an ash content, referred to
dry matter, not exceeding2,3 % byweight, of a crude fibre content,
referred to dry matter, not exceeding
1,8 % by weight, of a moisture contentnot exceeding11 % by weig ht and ofwhich the peroxydase is virtually
inactivated55,56
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 exceeding2,3 % by weight of a tegument content
not exceeding0,1 % by weig ht, of a
moisture content not exceeding11 %by weight and of which the peroxydaseis virtually inactivated55,56
1102 90 30 (b) Flour 2,00
ex 2302 40 10 (c) Bran 33,00
ex 2302 40 90 (d) Sharps 7,50
41 ex 1104 22 92 Clipped oats 98,0442 ex 1104 22 20
(100)(a) Hulled (shelled or husked) oats, of an
ash content, referred to dry matter, not
exceeding2,3 % by weig ht, of a
tegument content not exceeding 0,5 %by weight, of a moisture content notexceeding11 % by weig ht and of
which the peroxydase is virtually
inactivated(
3)62,50
ex 2302 40 10 (b) Bran 33,00!M81993R2454 — EN — 01.07.2000 — 003.001 — 763
(1) (2) (3) (4) (5)
1004 00 00
(con’t)43 ex 1104 22 30
(100)(a) Hulled and sliced or kibbled oats, of an
ash content, referred to dry matter, not
exceeding2,3 % by weig ht, of ategument content not exceeding 0,1 %by weight, of a moisture content not
exceeding11 % by weig ht and of
which the peroxydase is virtuallyinactivated ‘Grütze’ or ‘Grutten’(
3)58,82
ex 2302 40 10 (b) Bran 33,00
ex 2302 40 90 (c) Sharps 3,50
44 ex 1104 12 90
(100)(a) Flaked oats, of an ash content, referred
to dry matter, not exceeding2,3 % by
weight, of a tegument content not
exceeding0,1 % by weig ht, of amoisture content not exceeding12 %by weight and of which the peroxydase
is virtually inactivated50,00
ex 2302 40 10 (b) Bran 33,00
ex 2302 40 90 (c) Sharps 13,00
45 ex 1104 12 90
(300)(a) Flaked oats, of an ash content, referred
to dry matter, not exceeding2,3 % byweight, of a tegument content exceed-
ing0,1 % but not exceeding1,5 % by
weight, of a moisture content notexceeding12 % by weig ht and ofwhich the peroxydase is virtually
inactivated62,50
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 exceeding1,3 % by
weight and of a crude fibre content,
referred to dry matter, not exceeding0,8 % by weight71,43
ex 1104 30 90 (b) Maize germ 12,00
ex 2302 10 10 (c) Bran 14,00
47 ex 1102 20 10
(200)(a) Maize flour, of a fat content exceeding
1,3 % but not exceeding1,5 % by
weight and of a crude fibre content,referred to dry matter, not exceeding0,8 % by weight83,33
ex 1104 30 90 (b) Maize germ 8,00
ex 2302 10 10 (c) Bran 6,50
48 ex 1102 20 90
(100)(a) Maize flour, of a fat content exceeding
1,5 % but not exceeding1,7 % by
weight and of a crude fibre content,referred to dry matter, not exceeding1 % by weight83,33
ex 1104 30 90 (b) Maize germ 8,00
ex 2302 10 10 (c) Bran 6,50!
M81993R2454 — EN — 01.07.2000 — 003.001 — 764
(1) (2) (3) (4) (5)
1005 90 00
(con’t)49 ex 1103 13 10
(100)(a) Maize groats and meal, of a fat content
notexceeding0,9 %by weig ht andof a
crude fibre content, referred to drymatter, not exceeding0,6 % byweight(
7)55,56
1102 20 10
or1102 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
notexceeding1,3 %by weig ht andof a
crude fibre content, referred to drymatter, not exceeding0,8 % byweight(
7)71,43
ex 1104 30 90 (b) Maize germ 12,00
ex 2302 10 10 (c) Bran 14,00
51 ex 1103 13 10
(500)(a) Maize groats and meal, of a fat content
not exceeding1,3 % but not exceeding1,5 % by weight and of a crude fibrecontent, referred to dry matter, not
exceeding1 % by weig ht(
7)83,3
ex 1104 30 90 (b) Maixe gern 8,00
ex 2302 10 10 (c) Bran 6,50
52 ex 1103 13 90
(100)(a) Maize groats and meal, of a fat content
not exceeding1,5 % but not exceeding1,7 % by weight and of a crude fibrecontent, referred to dry matter, not
exceeding1 % by weig ht(
7)83,3
ex 1104 30 90 (b) Maixe gern 8,00
ex 2302 10 10 (c) Bran 6,50
53 ex 1103 13 50
(110)(a) Maize groats and meal, of a fat content
not exceeding0,9 % but not exceeding0,7 % by weight and of a crude fibre
content, referred to dry matter, not
exceeding1 % by weig ht(
7)62,50
ex 2302 10 10 (b) Bran 35,50
54 ex 1104 19 50
(130)(a) Flaked maize, of a fat content, referred
to dry matter, not exceeding1,3 % by
weight and of a crude fibre content,referred to dry matter, not exceeding0,8 % by weight76,92
ex 2302 10 10 (b) Bran 21,08
55 ex 1104 19 50
(150)(a) Flaked maize, of a fat content, referred
to dry matter, exceeding1,3 % but not
exceeding1,7 % by weig ht and of a
crude fibre content, referred to drymatter, not exceeding1 % by weig ht90,91
ex 2302 10 10 (b) Bran 7,09
56 ex 1108 12 00 (a) Maize starch 62,11
(b) The products shown under numerical
order No 6230,10!
M81993R2454 — EN — 01.07.2000 — 003.001 — 765
(1) (2) (3) (4) (5)
1005 90 00
(con’t)57 ex 1702 30 51
or
1702 30 91(a) Glucose in the form of white crystal-
line powder, whether or not agglomer-
ated(8)47,62
(b) The products shown under numerical
order No 6230,10
ex 1702 30 99 (c) Glucose waste 10,00
58 1702 30 59
or
1702 30 99(a) Glucose,other than glucose inthe form
of white crystalline powder, whether or
not agglomerated(9)62,11
(b) The products shown under numerical
order No 6230,10
59 ex 2905 44 11
or
ex 3823 60 11(a) D-Glucitol (sorbitol) in aqueous sol-
ution containing2 % or less by weig htof D-mannitol, calculated on theD-glucitol content(
10)59,17
(b) The products shown under numerical
order No 6329,10
60 ex 2905 44 19
or
ex 3824 60 19(a) D-Glucitol (sorbitol) in aqueous sol-
ution containingmore than 2 % by
weight of D-mannitol, calculated on
the D-glucitol content(11)67,56
(b) The products shown under numerical
order No 6329,10
61 ex 2905 44 91
or
ex 2905 44 99
or
ex 3824 60 91
or
ex 3824 60 99(a) D-Glucitol (sorbitol), relativeto 100kg
of the dry matter41,32
(b) The products shown under numerical
order No 6329,10!M81993R2454 — EN — 01.07.2000 — 003.001 — 766
Import goodsNu-
merical
orderCompensatingproductsQuantity of compensatingproducts for each
100 kgof imported g oods (kg )(1)
CN code Description Code(2) Description a) b) c) d) e) f)
(1) (2) (3) (4) (5)
1005 90 00 62 Complementary
products to the
compensatingproducts foundunder numerical
order Nos 56 to
58(
12)
ex 1104 30 90 Maize germ 6,10 6,10
ex 1515 Maize oils 2,90 2,90 2,90 2,90
ex 2303 10 11 Maize gluten 4,50 4,50 4,50
ex 2303 10 19 Corn-gluten feed 24,00 19,50 24,00 19,50 22,70 27,20
ex 2306 70 00 Maize germ oil
cake3,20 3,20
30,10 30,10 30,10 30,10 30,10 30,10
63 Complementary
products to thecompensating
products found
under numericalorder Nos 59 to61(
12)
ex 1104 30 90 Maize germ 6,10 6,10
ex 1515 Maize oils 2,90 2,90 2,90 2,90
ex 2303 10 11 Maize gluten 4,50 4,50 4,50
ex 2303 10 19 Corn-gluten feed 23,00 18,50 23,00 18,50 21,70 26,20
ex 2306 70 00 Maize germ oil
cake3,20 3,20
29,10 29,10 29,10 29,10 29,10 29,10!M81993R2454 — EN — 01.07.2000 — 003.001 — 767
Import goods
Numeri-
cal orderCompensatingproducts Quantity of
compensat-
ingproducts
for each
100 kgof
imported
goods
(kg)(1)CN code Description Code(2) Description
(1) (2) (3) (4) (5)
1006 10 21 Rice in the husk
(paddy or
rough), par-boiled, roundgrain64 1006 20 11 (a) Husked (brown) rice parboiled, round
grain80,00
ex 1213 00 00 (b) Husks 20,00
65 1006 30 21 (a) Semi- milled rice, whether or not
polished or glazed, parboiled, roundgrain71,00
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
grain65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
1006 10 23 Rice in the husk
(paddy or
rough), par-
boiled, mediumgrain67 1006 20 13 (a) Husked (brown) rice, parboiled,
medium grain80,00
ex 1213 00 00 (b) Husks 20,00
68 1006 30 23 (a) Semi- milled rice, whether or not
polished or glazed, parboiled, mediumgrain71,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00!
M81993R2454 — EN — 01.07.2000 — 003.001 — 768
(1) (2) (3) (4) (5)
1006 10 23
(con’t)69 1006 30 63 (a) Wholly-milled rice, whether or not
polished or glazed, parboiled, medium
grain65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
1006 10 25 Rice in the husk
(paddy or
rough), par-boiled, longgrain, of a
length/width
ratio greaterthan 2 but lessthan 370 1006 20 15 (a) Husked (brown) rice, parboiled, long
grain, of a length/width ratio greater
than 2 but less than 380,00
ex 1213 00 00 (b) Husks 20,00
71 1006 30 25 (a) Semi- milled rice, whether or not
polished or glazed, parboiled, long
grain, length/width ratio greater than
2 but less than 371,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
72 1006 30 65 (a) Wholly-milled rice, whether or not
polished or glazed, parboiled, long
grain, length/width ratio greater than2 but less than 365,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
1006 10 27 Rice in the husk
(paddy orrough), long
grain, of a
length/widthratio equal to orgreater than 373 1006 20 17 (a) Husked (brown) rice, parboiled, long
grain, of a length/width ratio equal toor greater than 380,00
ex 1213 00 00 (b) Husks 20,00!
M81993R2454 — EN — 01.07.2000 — 003.001 — 769
(1) (2) (3) (4) (5)
1006 10 27
(con’t)74 1006 30 27 (a) Semi- milled rice, whether or not
polished or glazed, parboiled, long
grain, of a length/width ratio equal toor greater than 368,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 6,00
ex 1213 00 00 (d) Husks 20,00
75 1006 30 67 (a) Wholly-milled rice, whether or not
polished or glazed, parboiled, longgrain, of a length/width ratio equal toor greater than 362,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00
1006 10 92 Rice in the husk
(paddy or
rough), round
grain76 1006 20 11 (a) Husked (brown) rice, parboiled, round
grain80,00
ex 1213 00 00 (b) Husks 20,00
77 1006 20 92 (a) Husked (brown) rice, round grain 80,00
ex 1213 00 00 (b) Husks 20,00
78 1006 30 21 (a) Semi-milled rice whether or not
polished or glazed, parboiled, round
grain71,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
79 1006 30 42 (a) Semi- milled rice, whether or not
polished or glazed, round grain65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00!
M81993R2454 — EN — 01.07.2000 — 003.001 — 770
(1) (2) (3) (4) (5)
1006 10 92
(con’t)80 1006 30 61 (a) Wholly-milled rice, whether or not
polished or glazed, parboiled, round
grain65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
81 1006 30 92 (a) Wholly-milled rice, whether or not
polished or glazed, round grain60,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 12,00
ex 1213 00 00 (d) Husks 20,00
1006 10 94 Rice in the husk
(paddy or
rough), mediumgrain82 1006 20 13 (a) Husked (brown) rice, parboiled,
medium grain80,00
ex 1213 00 00 (b) Husks 20,00
83 1006 20 94 (a) Husked (brown) rice, medium grain 80,00
ex 1213 00 00 (b) Husks 20,00
84 1006 30 23 (a) Semi- milled rice, whether or not
polished or glazed, parboiled, medium
grain71,00
1102 30 00
or
ex 2303 20 10
or
ex 2303 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
85 1006 30 44 (a) Semi- milled rice, whether or not
polished or glazed, medium grain65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00!
M81993R2454 — EN — 01.07.2000 — 003.001 — 771
(1) (2) (3) (4) (5)
1006 10 94
(con’t)86 1006 30 63 (a) Wholly-milled rice, whether or not
polished or glazed, parboiled, medium
grain65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
87 1006 30 94 (a) Wholly-milled rice, whether or not
polished or glazed, medium grain60,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 12,00
ex 1213 00 00 (d) Husks 20,00
1006 10 96 Rice in the husk
(paddy or
rough), longgrain, of alength/width
ratio greater
than 2 but lessthan 388 1006 20 15 (a) Husked (brown) rice, parboiled, long
grain, length/width ratio greater than 2
but less than 380,00
ex 1213 00 00 (b) Husks 20,00
89 1006 20 96 (a) Husked (brown) rice, longg rain, of a
length/width ratio greater than 2 butless than 380,00
ex 1213 00 00 (b) Husks 20,00
90 1006 30 25 (a) Semi- milled rice, whether or not
polished or glazed, parboiled, longgrain, of a length/width ratio greater
than 2 but less than 371,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00!
M81993R2454 — EN — 01.07.2000 — 003.001 — 772
(1) (2) (3) (4) (5)
1006 10 96
(con’t)91 1006 30 46 (a) Semi- milled rice, whether or not
polished or glazed, long grain, of a
length/width ratio greater than 2 butless than 365,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00
92 1006 30 65 (a) Wholly-milled rice, whether or not
polished or glazed, parboiled, longgrain, of a length/width ratio greaterthan 2 but less than 365,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
93 1006 30 96 (a) Wholly-milled rice, whether or not
polished or glazed, long grain, of a
length/width ratio greater than 2 but
less than 360,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 12,00
ex 1213 00 00 (d) Husks 20,00
1006 10 98 Rice in the husk
(paddy or
rough), longgrain, of alength/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 380,00
ex 1213 00 00 (b) Husks 20,00
95 1006 20 98 (a) Husked (brown) rice, longg rain of a
length/width ratio equal to or greaterthan 380,00
ex 1213 00 00 (b) Husks 20,00!
M81993R2454 — EN — 01.07.2000 — 003.001 — 773
(1) (2) (3) (4) (5)
1006 10 98
(con’t)96 1006 30 27 (a) Semi- milled rice, whether or not
polished or glazed, parboiled, of a
length/width ratio equal to or greaterthan 368,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 6,00
ex 1213 00 00 (d) Husks 20,00
97 1006 30 48 (a) Semi- milled rice, whether or not
polished or glazed, of a length/widthratio equal to or greater than 358,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 7,00
1006 40 00 (c) Broken rice 15,00
ex 1213 00 00 (d) Husks 20,00
98 1006 30 67 (a) Wholly-milled rice, whether or not
polished or glazed, parboiled, longgrain, of a length/width ratio equal to
or greater than 362,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00
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 355,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 9,00
1006 40 00 (c) Broken rice 16,00
1213 00 00 (d) Husks 20,00
1006 20 11 Husked (brown)
rice, parboiled,round grain100 1006 30 21 (a) Semi- milled rice, whether or not
polished or glazed, parboiled, roundgrain93,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 2,00!
M81993R2454 — EN — 01.07.2000 — 003.001 — 774
(1) (2) (3) (4) (5)
1006 20 11
(con’t)101 1006 30 61 (a) Wholly-milled rice, whether or not
polished or glazed, parboiled, round
grain88,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 2,00
1006 20 13 Husked (brown)
rice, parboiled,medium grain102 1006 30 23 (a) Semi- milled rice, whether or not
polished or glazed, parboiled, mediumgrain93,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 2,00
103 1006 30 63 (a) Wholly-milled rice, whether or not
polished or glazed, parboiled, mediumgrain88,00
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,
longg rain, of a
length/widthratio greaterthan 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 393,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 2,00
105 1006 30 65 (a) Wholly-milled rice, whether or not
polished or glazed, parboiled, longgrain, of a length/width ratio equal to
or greater than 388,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 2,00!
M81993R2454 — EN — 01.07.2000 — 003.001 — 775
(1) (2) (3) (4) (5)
1006 20 17 Husked (brown)
rice, parboiled,
longg rain, of alength/widthratio 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 toor greater than 393,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 2,00
107 1006 30 67 (a) Wholly-milled rice, whether or not
polished or glazed, parboiled, longgrain, of a length/width ratio equal toor greater than 388,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 2,00
1006 20 92 Husked (brown)
rice, parboiled,round grain108 1006 30 42 (a) Semi- milled rice, whether or not
polished or glazed, round grain84,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 10,00
109 1006 30 92 (a) Wholly-milled rice, whether or not
polished or glazed, round grain77,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 12,00
1006 40 00 (c) Broken rice 11,00
1006 20 94 Husked (brown)
rice, mediumgrain110 1006 30 44 (a) Semi- milled rice, whether or not
polished or glazed, medium grain84,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 10,00!
M81993R2454 — EN — 01.07.2000 — 003.001 — 776
(1) (2) (3) (4) (5)
1006 20 94
(con’t)111 1006 30 94 (a) Wholly-milled rice, whether or not
polished or glazed, medium grain77,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 12,00
1006 40 00 (c) Broken rice 11,00
1006 20 96 Husked (brown)
rice, longg rain,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 alength/width ratio greater than 2 butless than 384,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 10,00
113 1006 30 96 (a) Wholly-milled rice, whether or not
polished or glazed, long grain, of a
length/width ratio greater than 2 but
less than 377,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 12,00
1006 40 00 (c) Broken rice 11,00
1006 20 98 Husked (brown)
rice, longg rainof a length/
width ratio
equal to orgreater than 3114 1006 30 48 (a) Semi- milled rice, whether or not
polished or glazed, long grain, of alength/width ratio equal to or greater
than 378,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 12,00
115 1006 30 98 (a) "
C4Wholly milled rice, 3whether
or notpolished orglazed,long grain, of
a length/width ratio equal to or greaterthan 373,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 12,00
1006 40 00 (c) Broken rice 15,00!
M81993R2454 — EN — 01.07.2000 — 003.001 — 777
(1) (2) (3) (4) (5)
1006 30 21 Semi-milled
rice, whether or
not polished orglazed, par-boiled, round
grain116 1006 30 61 (a) Wholly milled rice, whether or not
polished or glazed, parboiled, medium
grain96,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 2,00
1006 30 23 Semi-milled
rice, whether ornot polished orglazed, par-
boiled, medium
grain117 1006 30 63 (a) Wholly milled rice, whether or not
polished or glazed, parboiled, mediumgrain96,00
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, par-boiled, longgrain, of a
length/width
ratio greaterthan 2 but lessthan 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 396,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 2,00
1006 30 27 Semi-milled
rice, whether or
not polished orglazed, par-boiled, long
grain, of a
length/widthratio equal to orgreater than 3119 1006 30 67 (a) Wholly milled rice, whether or not
polished or glazed, parboiled, long
grain, of a length/width ratio equal toor greater than 396,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 2,00!
M81993R2454 — EN — 01.07.2000 — 003.001 — 778
(1) (2) (3) (4) (5)
1006 30 42 Semi-milled
rice, whether or
not polished orglazed, roundgrain120 1006 30 92 (a) Wholly milled rice, whether or not
polished or glazed, round grain94,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 4,00
1006 30 44 Semi-milled
rice, whether or
not polished orglazed, mediumgrain121 1006 30 94 (a) Wholly milled rice, whether or not
polished or glazed, medium grain94,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 4,00
1006 30 46 Semi-milled
rice, whether ornot polished orglazed, long
grain, of a
length/widthratio greaterthan 2 but less
than 3122 1006 30 96 (a) Wholly milled rice, whether or not
polished or glazed, long grain, of alength/width ratio greater than 2 butless than 394,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 4,00
1006 30 48 Semi-milled
rice, whether ornot polished orglazed, long
grain, of a
length/widthratio equal to orgreater than 3123 1006 30 98 (a) Wholly milled rice, whether or not
polished or glazed, long grain, of alength/width ratio equal to or greaterthan 393,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 5,00
1006 30 61
to1006 30 98Wholly milled
rice124 1006 30 61
to1006 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, other125 1904 10 30 Puffed rice 60,60!M81993R2454 — EN — 01.07.2000 — 003.001 — 779
(1) (2) (3) (4) (5)
1006 30 61
1006 30 63
1006 30 651006 30 67Wholly milled
rice, parboiled126 1904 90 10 Pre-cooked rice(
14) 80,00
1006 30 92
1006 30 94
1006 30 96
1006 30 98Wholly milled
rice, other127 1904 90 10 Pre-cooked rice(14) 70,00
60,00
60,00
50,00
1006 40 00 Broken rice 128 1102 30 00 Rice flour 99,00
129 1103 14 00 Rice groats and meal 99,00130 1104 19 91 Rice, flaked 99,00
1509 10 10 Lampante vir-
gin olive oil131 ex 1509 90 00 (a) Olive oil, refined, or olive oil 98,00
ex 1519 19 90 (b) Acid oils from refining(
15a)
1510 00 10 Unrefined
olive-pomace
oil132 ex 1510 00 90 (a) Olive-pomace oil, refined, or olive-
pomace oil95,00
ex 1522 00 39 (b) Stearin 3,00
ex 1519 19 90 (c) Acid oils of refining(15)
ex1801 00 00 Cocoa beans,
whole or
broken, raw133 ex 1801 00 00
(a) Cocoa beans, whole or broken, shelled
and roasted76,3
1802 00 00 (b) Cocoa shells, husks, skins and waste 16,7
1801 00 00 Cocoa beans,
whole or
broken, raw orroasted134 1808 (a) Cocoa paste 76,3
1802 00 00 (b) Cocoa shells, husks, skins and waste 16,7
135 ex 1803 20 00 (a) Cocoa paste, containingnot more than
14 % of fats40,3
ex 1804 00 00 (b) Cocoa butter 36,0
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
136 ex 1803 20 00 (a) Cocoa paste, containingmore than
14 % but not more than 18 % of fats42,7
ex 1804 00 00 (b) Cocoa butter 33,6
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
137 ex 1803 20 00 (a) Cocoa paste, containingmore than
18 % of fats44,8
ex 1804 00 00 (b) Cocoa butter 31,5
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
138 ex 1804 00 00 (a) Cocoa butter 36,0
ex 1805 00 00 (b) Cocoa powder, containingnot more
than 14 % of fats(
16)40,3
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7!M8
!M12
!M81993R2454 — EN — 01.07.2000 — 003.001 — 780
(1) (2) (3) (4) (5)
1801 00 00
(con’t)139 ex 1804 00 00 (a) Cocoa butter 33,6
ex 1805 00 00 (b) Cocoa powder, containingmore than
14 % but not more than 18 % of
fats(17)42,7
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
140 ex 1804 00 00 (a) Cocoa butter 31,5
ex 1805 00 00 (b) Cocoa powder, containingmore than
18 % of fats(17)44,8
1802 00 00 (c) Cocoa shells husks, skins and waste 16,7
1803 10 00 Cocoa paste,
not defatted141 ex 1804 00 00 (a) Cocoa butter 46,7
ex 1803 20 00 (b) Cocoa paste, containingnot more than
14 % of fats52,2
142 ex 1804 00 00 (a) Cocoa butter 43,6
ex 1803 20 00 (b) Cocoa paste, containingmore than
14 % but not more than 18 % of fats55,3
143 ex 1804 00 00 (a) Cocoa butter 40,8
ex 1803 20 00 (b) Cocoa paste, containingmore than
18 % fats58,1
144 ex 1804 00 00 (a) Cocoa butter 46,7
ex 1805 00 00 (b) Cocoa powder, containingnot more
than 14 % of fats(17)52,2
145 ex 1804 00 00 (a) Cocoa butter 43,6
ex 1805 00 00 (b) Cocoa powder, containingmore than
14 % but not more than 18 % offats(
17)55,3
146 ex 1804 00 00 (a) Cocoa butter 40,8
ex 1805 00 00 (b) Cocoa paste, containingmore than
18 % of fats(17)58,1
1803 20 00 Cocoa paste,
defatted147 1805 00 00 Cocoa powder(17) 99,0
1701 99 10 White sugar 148 2905 44 19
or2905 44 912905 44 99
3824 60 19
3824 60 913824 60 99(a) D-Glucitol (sorbitol) relative to 100 kg
of the dry matter75,53
2905 43 00 (b) D-Mannitol (mannitol) 24,51
1703 Molasses 149 2102 10 31 Dried bakers’ yeasts(
17) 23,53!M81993R2454 — EN — 01.07.2000 — 003.001 — 781
(1) (2) (3) (4) (5)
1703
(con’t)150 2102 10 39 Other bakers’ yeasts(18) 80,00
(1)Losses are calculated by subtractingfrom 100 the sum of the quantities shown in this column
(2)The subheadingsin thiscolumncorrespondto those in thecombinednomenclature. When further subdivision hasbeen necessarythis
is shown in parentheses ( ). These subdivisions correspond to those used in the regulations fixing export refunds
(3)Hulled grains are grains corresponding to the definition given in Annex to Commission Regulation (EEC) No 821/68 (OJ No L 149,29. 6. 1948, p. 46).
(4)Cereal meal with an ash content, referred tp dry matter, of less than 0,95 % by weight and a rate of passage through a sieve with anaperture of 0,25 mm of less than 10 % by weight.
(5)The standard rate of yield to be applied is based on the number of eggs used per kilogram of pasta produced, using the followingformula:
—Numerical order 25: T¼100
160/C0X/C21;6 ðÞ/C2100
—Numerical order 26: T¼100
150/C0X/C21;6 ðÞ/C2100
—Numerical order 27: T¼100
140/C0X/C21;6 ðÞ/C2100
—Numerical order 28: T¼100
126/C0X/C21;6 ðÞ/C2100
Xrepresents thenumber ofeggsinshell(or the50thoftheir weight expressedingramsoftheir equivalent inothereggproducts)uses
per kilogram of pasta produced, the result being given to two decimal points.
(6)Pearled grains are grains corresponding to the definition given in the Annex to Commission Regulation (EEC) No 821/68 (OJ No L
149, 29. 6. 1968, p. 46).,
(7)This concerns maize groats and meal:
— of which a percentage not exceeding 30 % by weight passes through a sieve with an aperture of 315
micrometers, or
— of which a percentage not exceeding 5 % by weight passes through a sievewith an aperture of 150 micrometers
(8)For glucose in the form of white crystalline powder, of a concentration other than 92 %, the quantity to be shown is 43, 81 kilograms
of D-glucitol anhydrate per 100 kilograms of maize.
(9)For glucose other than in the form of white crystalline powder, of a concentration other than 82 %, the quantity to be shown is 50,93kilograms of D-glucitol anhydrate per 100 kilograms of maize
(10)For D-glucitol, of a concentration other than 70 %, the quantity to be shown is 41,4 kilograms of D-glucitol per 100 kilograms ofmaize
(11)For D-glucitol, of a concentration other than 70 %, the quantity to be shown is 47,3 kilograms of D-glucitol anhydrate per 100kilograms 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 completingthe arrang ements, the quantity of broken rice obtained shall correspond to the quantity of broken riceas determined at the time of importation for processingof 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 excludingthe broken rice as determined at importation
(14)Pre-cooked rice is constituted by bleached rice in grains undergoing a pre-cooking and partial dehydration intended to facilitate finalcooking
!M12
(15)Thedoublequantityofolsic(SIC!oleic) acidcontained intheuntreated oliveoilhastobededucted fromthequantityofrefinedoliveoil shown in column 5 and constitutes the quantity of acid oils from refining.
(15a)Twice the percentage expressed as oleic acid of the unrefined olive-residue oil shall be deducted from the quantity of productshown in column 5 for refined olive-residue oil/olive-residue oil and shall constitute the quantity of acid oil of refining.
!M8
(16)In the case of soluble cocoa, add 1,5 % alkaline to the quantity shown in column 5.
(17)Yield fixed for bakers’ yeast,with a content in the dry matter of 95%, obtained from beet molasses brought to 48% oftotal sugar,orofcane molasses brought to 52%oftotal sugar.Forbakers’ yeastswithadifferent content in the drymatter, the quantity to be shownis 22,4 kilograms of yeast anhydrate per 100 kilograms of beet molasses brought to 48 % of total sugar, or of cane molasses broughtto 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% oftotal sugar,orofcane molasses brought to 52%oftotal sugar.Forbakers’ yeastswithadifferent content in the drymatter, the quantity to be shownis 22,4 kilograms of yeast anhydrate per 100 kilograms of beet molasses brought to 48 % of total sugar, or of cane molasses broughtto 52 % of total sugar.!M81993R2454 — EN — 01.07.2000 — 003.001 — 782
ANNEX 78
SPECIALPROVISIONSCONCERNINGEQUIVALENTCOMPENSATION
ANDPRIOREXPORTATIONFORCERTAINTYPESOFGOODS
1.Rice
Rice classified under CN code 1006 shall not be deemed equivalent unless it
falls within the same eight-digit subheading of the combined nomenclature.
Nevertheless,for ricewithalengthnotexceeding6,0mmandalength/width
ratio equal to or more than 3 and for rice with a length equal to or less than5,2 mm and a length/width ratio equal to or more than 2, equivalence shallbe established by determination of the length/width ratio only.
Equivalent compensation is prohibited where inward processingoperations
consist of the ‘usual forms of handling’ listed in Annex 69 to thisRegulation.
The measurement of the grains shall be done in accordance with Annex A
(2) (d) to Council Regulation (EEC) No 1418/76 of 21 June 1976 on the
common organization of the market in rice(
1).
2.Wheat
Equivalent compensation may be used only between wheat harvested in a
third country and already released for free circulation and non-Community
wheat, of the same eight digit CN code, having the same commercial quality
and the same technical characteristics.
However,
— derogations from the ban on use of the equivalent compensation system
may be adopted in respect of wheat on the basis of a communication
from the Commission to the Member States, after consultation of theCustoms Code Committee (section for customs procedures witheconomic impact) in accordance with Article 248 of the Code,
— equivalent compensation is permitted between Community durum
wheat and durum wheat of third-country origin provided it is for the
production of pasta fallingwithin CN codes 1902 11 00 and 1902 19.
3.Sugar
Recourse to equivalent compensation is permitted between raw cane sugar
fallingwithin CN code 1701 11 90 and raw beet sug ar fallingwithin CNcode 1701 12 90.
4.Liveanimalsandmeat
Equivalent compensation is prohibited for inward processingoperations on
live animals or meat.
Derogations from the ban on the use of equivalent compensation can be
made for meat which has been the subject of a communication by the
Commission to the Member States, after an examination carried out by theCustoms Code Committee — Section for Customs procedures witheconomic impact — in accordance with Article 248 of the Code if the
applicant can prove that equivalent compensation is economically necessary
and if the customs authority transmits the draft of the procedures envisagedfor verification of the operation.!
B
(1) OJ No L 166, 25. 6. 1976, p. 1.!M6
!B
!M8
!B
!M61993R2454 — EN — 01.07.2000 — 003.001 — 783
!M12
5.Maize
Recourse to equivalent compensation between Community and non-Com-
munity maize is possible only in the followingcases and subject to the
followingconditions:
1. In the case of maize for use in animal feed, equivalent compensation is
possible provided that a customs control system is set up to ensure thatthe non-Community maize is in fact used for processinginto animalfeed.
2. In the case of maize used in the manufacture of starch and starch
products, equivalent compensation is possiblebetween 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,
equivalent compensation is possible between all varieties with theexception of maizes of the vitreous type (‘Plata’ maize of the ‘Duro’type, ‘Flint’ maize) which are only equivalent between themselves.
6.Oliveoil
A. Recoursetoequivalentcompensation ispermitted onlyinthefollowing
cases and under the followingconditions:
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 Council Regulation
No 136/66/EEC(
1), as last amended by Regulation (EC)
No 1581/96(2), and non-Community extra virgin olive oil of
the same CN code, provided that the processingoperation
produces extra virgin olive oil falling within the same CN
code and satisfyingthe 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 andnon-Community virgin olive oil of the same CN code,
provided that the processingoperation produces virg in olive
oil fallingwithin the same CN code and satisfyingtherequirements 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 inpoint 1 (c) of the Annex to Regulation No 136/66/EEC and
non-Community ordinary virgin olive oil of the same CN
code, provided that the compensatingproduct is:
— refined olive oil fallingwithin CN code 1509 90 00
which corresponds to the description in point 2 of theabovementioned Annex,
— olive oil fallingwithin CN code 1509 90 00 which
corresponds to the description in point 3 of the saidAnnex and is obtained by blendingwith 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 andnon-Community lampante virgin olive oil of the same CNcode, provided that the compensatingproduct is:
— refined olive oil fallingwithin CN code 1509 90 00
which corresponds to the description in point 2 of the
abovementioned Annex, or
— olive oil fallingwithin CN code 1509 90 00 which
corresponds to the description in point 3 of the said
Annex and is obtained by blendingwith Communityvirgin olive oil falling within CN code 1509 10 90.
(1) OJ No L 172, 30. 9. 1996, p. 3025/66.
(2) OJ No L 206, 16. 8. 1996, p. 11.1993R2454 — EN — 01.07.2000 — 003.001 — 784
2.Olive-pomace oil
Between Community unrefined olive-pomace oil fallingwithin
CN code 1510 00 10 which corresponds to the description inpoint 4 of the Annex to Regulation No 136/66/EEC and
non-Community unrefined olive-pomace oil of the same CN
code, provided that the olive-pomace oil compensatingproductfallingwithin CN code 1510 00 90 and correspondingto thedescription 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 blendingreferred to in point A.1 (c) second indent and (d) second
indent and point A.2, with non-Community virgin olive oil, used in anidentical manner, are authorized only where the arrangements forsupervision 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 compensatingproducts must be put into immediate packag ingof
220 litres or less. By way of derogation, in the case of agreedcontainers of 20 tonnes maximum, the customs authorities may allowthe exportation of the oils found in the precedingpoints on condition
that there is systematic control of the quality and quantity of the
exported product.
D. Equivalence shall be checked by usingcommercial records to verify
the quantity of oils used for blendingand, for the purpose of verifyingthe quality concerned, by comparingthe technical characteristics ofsamples of the non-Community oil taken when it was entered for the
procedure with the technical characteristics of the samples of the
Community oil used taken when the compensatingproduct concernedwasprocessedagainstthetechnical characteristics ofthesamplestakenat the time of actual exportation of the compensatingproduct 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 tolaboratories and preparation of samples for tests). The analysis shall be
carried out with reference to the parameters in AnnexI to Commission
Regulation (EEC) No 2568/91(
1), as last amended by Regulation
(EEC) No 2527/95(2).!M12
(1) OJ No L 248, 5. 9. 1991, p. 1.
(2) OJ No L 258, 28. 10. 1995, p. 49.1993R2454 — EN — 01.07.2000 — 003.001 — 785
!M8
ANNEX 79
COMPENSATINGPRODUCTSTOWHICHSPECIFICDUTIESMAYAPPLYUNDERTHEFIRSTINDENT
OFARTICLE122(1)(a)OFTHECODE
Order No CN code and description of the compensatingproducts Processingoperations from which they result
(1) (2) (3)
1 ex Chapter 2 Edible meat offal Any workingor processing
2 ex0201
ex0202ex0203
ex0204
ex0205Off-cuts from operations shown in col-
umn 3Cuttingmeat from animals of Chapter 1
into portions
3 0209 00 11 or
0209 00 10Subcutaneaous (SIC! Subcutaneous) pig
fatSlaughtering swine, working or processing
the meat
4 0209 00 30 Pigfat Slaug hteringswine, workingor processing
the meat
5 ex0304 Off-cuts from operations shown in col-
umn 3Sawingfrozen fillet blocks
6 ex0305 Off-cuts from operations shown in col-
umn 3Smokingand slicingof fish
7 ex0404 Whey Processingfresh milk
8 ex0404 Whey in powder, not containingadded
sugarManufacture of lactose from concentrated
whey
9 ex0407 00 Unfertilized eggs Incubation and hatching of day-old chicks
10 0502 Pigs’, hogs’ and boars’ bristles or hair;
badger hair and other brush-making hair;
waste of such bristles and hairAny workingor processing
11 0503 00 00 Horsehair and horsehair waste, whether or
not put up on a layer or between two
layers of other materialAny workingor processing
12 0504 00 00 Guts, bladders and stomachs of animals
(other than fish) whole and pieces thereofSlaug hteringand cuttinganimals of
Chapter 1
13 ex0505 90 00 Powder and waste of feathers or parts of
feathersAny workingor processing
14 0506 Bones and horn-cores, unworked, def-
atted, simply prepared (but not cut toshape), treated with acid or degelatinized;powder and waste of these productsAny workingor processing
15 ex0507 Horns, antlers, hooves, nails, claws and
beaks, unworked or simply prepared butnot cut to shape, and waste and powder of
these products; whalebone and the like,
unworked or simply prepared but not cutto shape and hair and waste of theseproductsAny workingor processing
16 ex0508 00 00 Powder and waste of shells Any workingor processing
17 ex0508 00 00 Shrims’ (SIC! Shrimps’) shells Removingthe shells from shrimps1993R2454 — EN — 01.07.2000 — 003.001 — 786
(1) (2) (3)
18 ex0510 00 Animal products, fresh, chilled or frozen
or otherwise provisionally preserved, of a
kind used in the preparation of phar-maceutical productsSlaug hteringand cuttinganimals of
Chapter 1
19 0511 91 10 Fish waste Any workingor processing
20 ex0511 99 80 Heads uneatable Slaug hteringand cuttinganimals of
Chapter 1
21 ex0511 99 80 Blood Slaughtering animals of Chapter 1
22 ex0511 99 Waste from the procedures in column 3 Slaughtering animals of Chapter 1 and any
workingor processingof the meat
23 ex0511 99 80 Eggshells Separating eggs from shells
24 ex0511 99 10 Scraps of rind Skinningof pig meat
25 ex0712 Waste from vegetables Cutting, slicing, breaking, pulverizing and
mixingg oods fallingwithin CN code 0712
26 ex0713 Waste from leguminous vegetables Cutting, slicing, breaking, and pulverizing
goods falling within CN code 0713
27 ex0901 Broken coffee Workingor processingraw coffee
28 0901 90 10 Coffee husks and skins Roastingraw coffee
29 ex0902 20 00 or
ex0902 40 00Tea powder Workingor processingraw tea, putting
into tea-bags
30 ex0904 20 39
ex0904 20 90Pimento waste Cleaning, crushing, grinding and sifting of
dried fruit of the genus ‘Capsicum’
31 1006 40 00 Broken rice Workingor processingof rice
32 ex1104 Grains, not otherwise worked than
kibbledWorkingor processingcereals
33 1104 30 Germ of cereals, whole, rolled, flaked or
groundWorkingor processingcereals
34 1109 00 00 Wheat gluten, whether or not dried Working or processing wheat
35 ex1209 Waste of beet seeds (broken or sterile
seeds, seeds with poor germination ca-pacity or unsuitable for machine drilling)Cleaning, sifting, polishing and scouring
of sugar beet
36 ex1213 00 00 Cereal straw and husks, unprepared or
chopped but not otherwise preparedWorkingor processingcereals
37 1501 00 11 and
1501 00 19Lard and other pigfat Slaug hteringswine, workingor processing
the meat
38 ex1502 00 Fats of bovine cattle, sheep or goats Slaughtering bovine cattle, sheep or goats;
workingor processingthe meat
39 ex1504 Fish oils Processingfish into fillets
40 ex1506 Other animal oils and fats Removingfat from meat, bones or waste
41 ex1515 21 90 Maize germ oil Processing maize
42 ex1520 00 00 Crude glycerol Knacking or refining fats and oils of
Chapter 15
43 ex1522 00 Residues resultingfrom the treatment of
fatty substances or animal or vegetable
waxesAny workingor processing
44 ex1522 00 39 Stearin Refiningfats and oils of Chapter 15!
M81993R2454 — EN — 01.07.2000 — 003.001 — 787
(1) (2) (3)
45 ex1522 00 91
ex1522 00 99Wax containingoil foots and dreg s; Scum
oil and oil containingfuller’s earthRefining, deacidifying, bleaching or fatty
vegetable oils
46 ex1702 30 99 Waste from the crystallization of starch
sugarProcessingmaize into g lucose
47 1703 10 00 Cane molasses Processingsug ars
48 1802 00 00 Cocoa shells, husks, skins and waste Any workingor processing
49 ex2102 Yeasts Producingbeer
50 ex2208 90 91 and
ex2208 90 99Heads and tails from distillation (undena-
tured ethyl alcohol of an alcoholic
strength of less than 80 % vol) anddistilled wine (heads and tails fromdistillation, unconcentrated)Distillingcrude ethyl alcohol or wine
51 ex Chapter 23 Residues and waste from the food indus-
triesAny workingor processing
52 2401 30 00 Ribs, stalks, waste from tobacco Manufacturing cigarettes, cigars, cheroots
or smokingtobacco, blendingof tobacco
53 2525 30 00 Mica waste Any workingor processing
54 2619 00 Slags, dross, scalings and similar waste
from the manufacture of iron or steelAny workingor processing
55 2620 Ash and residues (other than those of
code 2619 00), containingmetals ormetallic compoundsAny workingor processing
56 2621 00 00 Other slagand ash, includingkelp Any workingor processing
57 ex2705 00 00 Gas Carbonizingcoal
58 ex2706 00 00 Tar distilled from coal and other mineral
tars, includingpartially distilled tars andblended tarsCarbonizingcoal
59 ex2707 First runnings and residues from distil-
lationDistillingphenols
60 ex2711 21 00 and
ex2711 29 00Gas from dehydrogenation and other
gaseous hydrocarbonsManufacturingpolystyrene from ethyl
benzene
61 2712 10 10 Crude petroleum jelly Refiningcrude paraffin
62 ex2712 90 Other mineral waxes, whether or not
colouredAny workingor processing
63 ex2713 Petroleum bitumen, petroleum coke and
other residues of petroleum oils or of oils
obtained from bituminous mineralsAny workingor processing
64 2806 10 00 Hydrochloric acid Manufacture of various chemical products
from fluorspar, hydrogen fluoride 2, 6-dii-
sopropylaniline, silicon tetrachloride oracetanilide
65 2807 00 10 Sulphuric acid Manufacturingsulphonamides
66 2811 21 00 Carbon dioxide 1. Manufacturingbeer
2. Producingethylalcohol andspirituous
beverages
67 ex2811 19 Hexafluorosilicic acid (fluorosilicic acid) Processingfluorspar into hydrog en fluor-
ide
68 ex2812 10 90 Silicon tetrachloride Manufacturingsilanes, silicones and their
derivatives from silicon!
M81993R2454 — EN — 01.07.2000 — 003.001 — 788
(1) (2) (3)
69 ex2825 90 10 Calcium hydroxide Processingcalcium carbide into acetylene
and calcium cyanamide
69a ex2827 51 00 Solution of potassium bromide 1,3-bromochloropropane of CN code
2903 49 80
70 2833 29 50 Iron sulphate Manufacturingcold-rolled sheets and
plates of iron or steel from coils
71 ex2833 29 90 Calcium sulphate Processingfluospar into hydrog en fluoride
72 ex2846 90 00 Gadolinium oxide Recovering gallium and gallium oxide
from scrap (processingwaste from g ado-linium/gallium oxide compound —Gd
3Ga5O12)
73 2902 30 90 Toluene Manufacturingpolystyrene from ethylben-
zene
74 ex2902 90 90 alpha-Methylstyrene Manufacturingacetone or phenol from
cumene
75 2903 Halogenated derivatives of hydrocarbons Manufacturing products based on hy-
drogen fluoride
76 2904 Sulphonated, nitrated or nitrosated deriva-
tives of hydrocarbonsManufacturingproducts based on hy-
drogen fluoride
77 2905 11 00 Methanol Manufacturingfatty alcohols
78 2909 Ethers, ether-alcohols and other products
fallingwithin CN code 2909Manufacturingproducts based on hydro-
quinone
79 2915 21 00 Acetic acid Manufacturingvitamins from acetic anhy-
dride
80 ex3503 00 Waste of gelatine Processing pharmaceutical gelatines into
capsules
81 ex3801 10 00 Graphite dust Manufacturingg raphite electrodes for
electric smeltingfurnaces
82 ex3805 90 00 Crude dipentene Manufacturinghydroperoxide of pinene
(1R, 2R, 4R)-bornyl-acetate (isobornyl
acetate), camphor or camphene fromalpha-pinene
83 ex3806 90 00 Rosin spirit and rosin oils Manufacturingrosin sodium soaps and
rosin potassium
84 ex3815 Non-usable catalysts Producingcatalysts from aluminium sili-
cate
85 ex3823 12
ex3823 13
ex3823 19Industrial fatty acids, acid oils from
refining1. Refiningfats and oils of Chapter 15
2. Fractionated distillingof fatty acids
86 ex3823 11 00 Stearic acid Manufacturingerucic acid
87 ex3824 90 60 Penicillin, impure (residues from sieving) Manufacturing medicaments
88 ex3824 90 90 Fusel oil Producingethyl alcohol and spirituous
beverages
89 ex3824 90 90 Camphor oils Manufacturingcamphor from alpha-pi-
nene
90 ex3824 90 90 Residues from freeingof caffeine (mix-
ture of coffee wax, crude caffeine andwater); crude caffeineFreeingcaffeine from coffee!
M8
!M12
!M81993R2454 — EN — 01.07.2000 — 003.001 — 789
(1) (2) (3)
91 ex3824 90 90 Residues of calcinated gypsum Manufacturing hydrogen fluoride, fluor-
ides and cryolite from fluorspar
92 ex3824 90 90 Molasses, freed of sugar Manufacturing citric acid from white sugar
93 ex3824 90 90 Residues from processingsorbosa Manufacturingascorbic acid from g lucose
94 ex3824 90 90 Sodium sulphate in solution Manufacturingdihydroxystearic acid from
crude castor oil
95 ex3824 90 90 Residues from the manufacture of cu-
meneManufacturingacetone, phenol and alpha-
methylstyrene
96 ex3824 90 90 Residues Manufacture of 1, 4-butanediol, 1, 4-bu-
tenediol and tetrahydrofuran from metha-nol and manufacture of pentane-1, 5-dioland hexane-1, 6-diol from a mixture of
diols
97 ex3824 90 90 Waste, mixed with caffeine, coffee wax,
water and impurities (‘effluents’)Decaffeination and specific treatment to
reduce the stimulant content of the raw
coffee
98 ex3824 90 90 Gluconmycel and mother lye Manufacture of gluconic acids, their salts
and esters, from glucose syrup
99 ex3915 Scrap and waste of plastics Any workingor processing
100 ex4004 00 00 Waste and parings of unhardened rubber:
scrap of unhardened rubber fit only for
the recovery of rubberAny workingor processing
101 4017 00 19 Scrap, waste and powder of hardened
rubberAny workingor processing
102 ex4101
4102 and
4103Raw hides and skins (fresh, salted, dried,
pickled or limed), whether or not split,
includingsheepskins in the woolSkinninganimals of Chapter 1
103 ex4104 39 10 Bovine leather cuttings Any working or processing
104 4110 00 00 Parings and other waste, of leather or of
composition or parchment-dressedleather, not suitable for the manufactureof articles of leather, leatherdust, powder
and flourAny workingor processing
105 4302 20 20 Pieces or cuttings, of furskin, tanned or
dressed, not assembledManufacturingfurs
106 ex Chapter 44 Wood waste and cuttings of wood, includ-
ingsawdustAny workingor processing
107 ex4501 Waste cork Any workingor processing
108 4707 Waste paper and paperboard; scrap ar-
ticles of paper or of paperboard, fit only
for use in papermakingAny workingor processing
109 ex Section XI Woven and knitted fabrics, finished, with
evident faults (so-called ‘second choice
goods’)Workingand processingwovenand knitted
fabrics of all kind
110 5003 Silk waste (includingcocoons unsuitable
for reeling, silk noils and pulled or
garnetted rags)Any workingor processing
111 5103 Waste of sheep’s or lambs’ wool or of
other animal hair (fine or coarse), not
pulled or garnetted)Any workingor processing!
M81993R2454 — EN — 01.07.2000 — 003.001 — 790
(1) (2) (3)
112 5104 00 00 Waste of sheep’s or lambs’ wool or of
other animal hair (fine or coarse), not
pulled or garnetted (including pulled orgarnetted rags)Any workingor processing
113 5202 Cotton waste (includingpulled or g ar-
netted rags) not carded or combedAny workingor processing
114 ex5301 Flax tow and waste (includingpulled or
garnetted rags)Any workingor processing
115 ex5302 Tow and waste of true hemp (including
pulled or garnetted rags or ropes)Any workingor processing
116 ex5303 Tow and waste (includingpulled or
garnetted rags or ropes)Any workingor processing
117 ex5304 Waste of fibres (includingpulled or
garnetted rags or ropes)Any workingor processing
118 ex5305 Towand waste of manila hemp (including
pulled or garnetted rags or ropesAny workingor processing
119 ex5305 Ramie noils and waste (includingpulled
or garnetted rags)Any workingor processing
120 ex5503 and
ex5504Acrylic and viscose fibres (of inferior
quality with evident faults)Manufacturingacrylic and viscose textile
fibres
121 5505 Waste (includingyarn waste and pulled or
garnetted rags) or man-made fibres (con-tinuous or discontinuous), not carded,combed or otherwise prepared for spin-
ningAny workingor processing
122 6310 Used or new rags, scrap twine, cordage,
rope and cables and worn-out articles of
twine, cordage, rope or cablesAny workingor processing
123 7001 00 10 Waste glass (cullet) Any working or processing
124 ex7019 Waste of continuous glass fibre yarn Weaving
125 ex7019 Woven fabrics of glass fibre with evident
faultsWeavingof g lass fibre yarn
126 7105 Dust and powder of natural or synthetic
precious or semi-precious stonesAny workingor processing
127 ex7112 Goldsmiths’, silversmiths’ and jewellers’
sweepings, residues, lemels, and otherwaste and scrap, of precious metalAny workingor processing
128 ex7202 21 and
ex7202 29 00Residues from sievingferro-silicon Manufacturing s ilicon-tetrachloride and
silicon-dioxide
129 7204 Waste and scrap metal of iron or steel Any workingor processing
130 ex7208 and
ex7211Off-cuts of steel, unalloyed, from the
cuttingof hot-rolled wide stripsManufacturinghot-rolled wide strip from
ingotsoflaminated slabsofunalloyedsteel
131 ex7218
ex7222ex7224 andex7228Recoverable off-cuts from bars of alloyed
steelManufacturingscrews, bolts or nuts from
bars of alloyed steel
132 ex7219
ex7220ex7225 and
ex7226Off-cuts of alloyed steel from the cutting
of hot-rolled wide stripsManufacturinghot-rolled wide strip from
ingots or laminated slabs!
M81993R2454 — EN — 01.07.2000 — 003.001 — 791
(1) (2) (3)
133 ex7225 and
ex7226Off-cuts of alloyed steel from the cutting
of so-called ‘electrical’sheetsManufacturingtransformers from ‘electri-
cal’sheets
134 ex7226 Off-cuts of alloyed steel from cuttingof
‘electrical’steel hoop and stripManufacturingfrom ‘electrical’steel hoop
and strip
135 ex7308 Metal runners with welds Manufacturingmetal runners from hoop or
strip
136 7404 00 Copper waste and scrap Any workingor processing
137 7503 00 Nickel waste and scrap Any workingor processing
138 7602 00 Aluminium waste and scrap Any workingor processing
139 7802 00 00 Lead waste and scrap Any workingor processing
140 ex7804 11 00 Recoverable waste from lead foil coated
on both sidesManufacturinglead foil coated on both
sides for photographical use from vinylsheets and coatingpaper
141 7902 00 00 Zinc waste and scrap Any workingor processing
142 8002 00 00 Tin waste and scrap Any workingor processing
143 8101 91 90 Tungsten (wolfram) waste and scrap Any working or processing
144 8102 91 90 Molybdenum waste and scrap Any workingor processing
145 8103 10 90 Tantalum waste and scrap Any workingor processing
146 8104 20 00 Magnesium waste (excluding shavings of
uniform size) and scrapAny workingor processing
147 ex8105
ex8106ex8107
ex8108
ex8109ex8110ex8111 and
ex8112Waste and scrap of other base metals Any workingor processing
148 ex Chapter 84
ex Chapter 85
ex 8708
ex Chapter 90Redundant parts; parts damaged or ren-
dered useless in the course of processingManufacture of machinery and mechanical
appliances, vehicles, electrical equipment,
measuring, checking and precision instru-
ments andtheir modification orconversionto comply with other technical standards
149 Chapter 84, 85, 86,
88 and 90Components and spare parts of machines,
apparatus, rollingstock, aircraft and otherdevicesRepair oroverhaul (settingandcleaningby
electrical or mechanical methods) andreconditioning(replacement of workingparts) of machines, apparatus, rolling
stock, aircraft and other devices
150 8708 Parts and accessories for motor vehicles Adaptingmotor vehicles for particular
purposes!
M81993R2454 — EN — 01.07.2000 — 003.001 — 792
ANNEX 80
!B1993R2454 — EN — 01.07.2000 — 003.001 — 793
INTRODUCTION TO ANNEX 80
1.Annex 80 is intended to provide guidance for the application of Articles 591
to 594.
2.Note that the proportion of import goods incorporated in compensating
products is to be calculated only where this is necessary to determine the
amount of the customs debt under Article 121 of the Code.
This means that where:
— all compensatingproducts are assig ned to a customs-approved
treatment or use not involvingthe collection of import duties,
or
— import duties are to be collected only on compensatingproducts
chargeable under Article 122 of the Code,
the methods of calculation will not be applied.
3.The quantity of compensatingproducts to be obtained will be determined on
the basis of the approved rates of yield.
4.The addition of Community goods in the course of the manufacturing
processdoesnotaffect the actual proportion of importgoodsincorporatedinthe compensatingproducts and is therefore not taken into account.
I.Article592:Quantitativescalemethod(compensatingproducts)
(a)Import goods:
100 kgA
(b)Compensating products:
90 kgB
(c)Customs debt in respect of:
20 kgB
(d)Quantity of import goods corresponding to quantity of B in respect of
which a customs debt has been incurred:
20/90 × 100 kg= 22,22 kgA
II.Article593:Quantitativescalemethod(importgoods)
(a)Import goods:
100 kgA
(b)Compensating products:
80 kgB, containing= 80 kgA
10 kgC, containing= 10 kgA
5 kgD, containing= 5 kgA
Total: 95 kgA
(c)Apportionment basis in kg A:
B: 80/95 × 100 kg= 84,21 kgA
C: 10/95 × 100 kg= 10,53 kgA
D: 5/95 × 100 kg= 5,26 kgA
Total: 100 kgA
(d)Customs debt in respect of:
1. 10 kgB
2. 5 kgD!
B1993R2454 — EN — 01.07.2000 — 003.001 — 794
A. ARTICLE 122 OF THE CODE DOES NOT APPLY
Quantity of import goods corresponding to the quantity of B in respect of
which a customs debt has been incurred:
B: 10/80 × 84,21 kg= 10,53 kgA
D: 5/5 × 5,26 kg= 5,26 kgA
Total:15,79 kgA
B. ARTICLE 122 OF THE CODE APPLIES
D is on the Article 122 list
(i)Quantity of import goods corresponding to the quantity of B in respect
of which a customs debt has been incurred:
10/80 × 84,21 kg= 10,53 kgA
(ii)Portion of D dutiable under Article 121/Article 122
Under the first indent of Article 122 (1) (a), specific duties on product
D can apply only to as much of that product as ‘corresponds
proportionally to the exported part of the other compensatingproducts’,
i.e. those not included in the list.
— Quantity of products exported in kilograms A:
B: 70 kg= 70/80 × 84,21 =−73,68 kgA
C: 10 kg= 10/10 × 10,53 =−10,53 kgA
Total: 84,21 kgA
— Proportion exported:
[84,21/(100 - 5,26)] × 100 % = 88,89 %
— Dutiable under Article 122:
88,89 % × 5 kgD = 4,44 kgD
— Dutiable under Article 121:
5k g /C04;44 kg ¼0;56 kg D ¼0;56/C25;26
5¼0;59 kg A
(iii)Total dutiable:
— Article 122: 4,4 kgD
— Article 121: 0,59 kgA + 10,53 kgA = 11,02 kgA
III.Article594:Valuescalemethod
Article 122 of the Code applies
(a)Import goods:
100 kgA
(b)Quantity and value of compensating products:
80 kgB at ECU 20/kg= ECU 1 600
10 kgC at ECU 12/kg= ECU 120
5 kgD at ECU 5/kg= ECU 25 (D is on the Article 122 list)
Total:ECU 1 745
(c)Apportionment basis in kg A:
B: 1 600/1 745 × 100 kg= 91,69 kgA
C: 120/1 745 × 100 kg= 6,88 kgA
D: 25/1 745 × 100 kg= 1,43 kgA
Total: 100 kgA!B1993R2454 — EN — 01.07.2000 — 003.001 — 795
(d)Customs debt in respect of:
1. 10 kgB
2. 5 kgD
A. ARTICLE 122 OF THE CODE DOES NOT APPLY
Quantity of import goods corresponding to the quantity of B in respect of
which a customs debt has arisen:
10/80 × 91,69 kg= 11,46 kgA
B. ARTICLE 122 OF THE CODE APPLIES
D is on the Article 122 list
(i)Quantity of import goods corresponding to the quantity of B in respect
of which a customs debt has arisen:
10/80 × 91,69 kg= 11,46 kgA
(ii)Portion of D dutiable under Article 122/Article 121:
Under the first indent of Article 122 (1) (a), specific duties on product
D can apply only to as much of that product as ‘corresponds
proportionally to the exported part of the other compensatingproducts’,
i.e. those not included in the list.
— Value of exported portion of compensatingproducts:
B: 70 × ECU 20 = ECU 1 400
C: 10 × ECU 12 = ECU 120
Total: ECU 1 520
— Proportion exported:
[1 520/(1 745 − 25)] × 100 % = 88,37 %
— Dutiable under Article 122:
88,37 % × 5 kg= 4,42 kgD
— Dutiable under Article 121:
5k g /C04;42 kg ¼0;58 kg D ¼0;58/C21;43
5¼0;17 kg A
(iii)Total dutiable:
— Article 122: 4,42 kgD— Article 121: 0,17 kgA + 11,46 kgA = 11,63 kgA!
B1993R2454 — EN — 01.07.2000 — 003.001 — 796
ANNEX 81
!B1993R2454 — EN — 01.07.2000 — 003.001 — 797
!B1993R2454 — EN — 01.07.2000 — 003.001 — 798
!B1993R2454 — EN — 01.07.2000 — 003.001 — 799
!B1993R2454 — EN — 01.07.2000 — 003.001 — 800
!B1993R2454 — EN — 01.07.2000 — 003.001 — 801
!B1993R2454 — EN — 01.07.2000 — 003.001 — 802
!B1993R2454 — EN — 01.07.2000 — 003.001 — 803
!B1993R2454 — EN — 01.07.2000 — 003.001 — 804
PROVISIONSREGARDINGINFORMATIONSHEETINF5
1. The form for the INF 5 information sheet shall be printed on white paper
without mechanical pulp, dressed for writingpurposes and weig hingbetween40 and 65 g/m2.
2. The form shall measure 210 × 297 mm.3. Member States shall be responsible for havingthe form printed. Each form
shall bear an individual serial number.
4. The form shall be printed in an official language of the European
Communities designated by the customs authorities of the Member Stateissuing the sheet. Boxes 1 to 8 shall be filled in an official language of theEuropean Communities designated by the customs authority of the Member
State issuingthe sheet. The customs authorities of the Member Statewhich is
to supply the information or make use of it may request that the informationcontained in the form presented to them be translated into the officiallanguage, or one of the official languages, of that Member State.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 805
ANNEX 82
!B1993R2454 — EN — 01.07.2000 — 003.001 — 806
!B1993R2454 — EN — 01.07.2000 — 003.001 — 807
ANNEX 83
TRANSFERSOFGOODSORPRODUCTSCOVEREDBYTHEAR-
RANGEMENTSFROMTHEHOLDEROFONEAUTHORIZATIONTO
THEHOLDEROFANOTHER
1. Where the goods or products are transferred from the holder of one
authorization to the holder of another, a form correspondingto the model
drawn up in accordance with Articles 205 to 215 of the present Regulationshall be completed on copies 1, 4 and 5 and an additional identical copy tocopy 1.
2. Before a transfer of goods or products takes place, the supervising office
dealingwith the holder of the first authorization shall be notified of the
proposed transfer, in a manner which that office shall determine, in order to
enable the performance of any checks considered necessary.
3. Copy 1 shall be kept by the first holder (the sender of the goods or products)
with his inward processingrecords.
4. The remainingcopies shall accompany the g oods or products.
5. Upon receipt of the goods, the holder of the second authorization (the
recipient of the goods or products) shall notify his supervising office of the
transfer, in the manner which that office shall determine, and shall keep theadditional copy with his inward processingrecords.
6. Copies 4 and 5 shall be sent by the holder of the second authorization to his
supervisingoffice. That office shall keep copy 4 and shall send copy 5, afterendorsement, to the first holder’s supervisingoffice. Where applicable,
notification may be given monthly and in an aggregate form.
Appendix
The form referred to in paragraph 1 of this Annex, used for transfers of goods
from the holder of one authorization to the holder of another, must contain the
followinginformationintheboxesindicated. The otherboxesneednotbefilledinif the holders of the authorizations provide the statistical data on a monthly basis.Otherwise, the customsauthority mayrequire other boxestobefilled inor tohave
additional copies for statistical purposes.
2. Consignor: Give the name and forename of or business name of the
holder of the first authorization and his full address, followed by the
authorization number and the issuingMember State.
3. Forms:Indicate the order number of the set of forms amongthe total
number of sets used.
Where the declaration relates to a single item (i.e. where only one
‘description of goods’ box needs to be filled in), leave box 3 blank but
enter the figure 1 in box 5.
5. Items:State the total number of items declared in all the forms or
supplementary forms used. The number of items is equal to the number
of ‘description of goods’ boxes which need to be filled in.
8. Consignee: Give the name and forename of or business name of the
holder of the second authorization and his full address.
15 Dispatching country: Indicate the Member State dispatchingthe g oods.
31. Packages and description of goods; marks and numbers — container
No(s) — number and kind: Enter the marks, (identifying) numbers,
number and kind of packages or, in the case of unpackaged goods, thenumber of goods covered by the declaration or the indication ‘in bulk’,
as appropriate, plus the details needed to identify them.
The goodsshould be described using their usual commercial description,
in sufficient detail to allow the goods to be identified. Where a containeris used, the identification marks ofthe container shouldalso be indicated
in this box.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 808
32. Item No: State the order number of the item in question amongthe total
number of items declared in the forms or supplementary forms used, as
defined in box 5.
Where the declaration relates to a single item, the Member States may
stipulate that nothingshould be entered in this box, the fig ure 1 havingbeen entered in box 5.
33. Commodity code: Enter the code number for the item in question.
37 Procedure: Indicate the code 5751.
38. Net mass: State the net mass in kilograms of the goods described in the
correspondingbox 31. The net mass is the mass of the g oods stripped of
all packaging.
41. Supplementary Units: Indicate the quantity in the units laid down in the
Combined Nomenclature.
44. Additional information; documents produced, certificates and auth-
orization: Enter ‘Application of Regulation (EEC) No 2454/93 — IP/S
goods.
When the import goods are subject to specific commercial policy
measures and when these measures are still to be applied at the moment
of transfer, the words ‘Commercial Policy’should be added to this entry.
In addition, the number of the INF1 bulletin used should be indicated, if
Article 615 (1) of Regulation (EEC) No 2454/93 is applicable.
46. Statistical value: Enter the amount, expressed in the currency stipulated
by the Member State where the goods are entered for the arrangements,
of the value for customs purposes determined in accordance with thepresent Regulation.
54. Place and date; signature and name of the declarant or his
representative: subject to the special provisions to be adopted concern-
ingtheuseofcomputers,theoriginalhandwrittensignatureofthepersonindicated in box 2 followed by his name and forename must appear onthe copy to be retained by the customs office. Where the person
concerned is a legal person, the person signing the form should state his
capacity after his signature, name and forename.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 809
ANNEX 84
!B1993R2454 — EN — 01.07.2000 — 003.001 — 810
!B1993R2454 — EN — 01.07.2000 — 003.001 — 811
!B1993R2454 — EN — 01.07.2000 — 003.001 — 812
!B1993R2454 — EN — 01.07.2000 — 003.001 — 813
PROVISIONSREGARDINGINFORMATIONSHEETINF7
1. The form for the INF 7 information sheet shall be printed on white paper
without mechanical pulp, dressed for writingpurposes and weig hingbetween40 and 65 g/m
2.
2. The form shall measure 210 × 297 mm.3. Member States shall be responsible for havingthe form printed. Each form
shall bear an individual serial number.
4. The form shall be printed in an official language of the European
Communities designated by the customs authorities of the Member Stateissuing the sheet. The boxes shall be filled in an official language of theEuropean Communities designated by the customs authority of the Member
State issuingthe sheet. The relevant authorities of the Member State which is
to supply the information or make use of it may request that the informationcontained in the form presented to them be translated into the officiallanguage, or one of the official languages, of that Member State.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 814
ANNEX 85
!B1993R2454 — EN — 01.07.2000 — 003.001 — 815
ANNEX 86
!B1993R2454 — EN — 01.07.2000 — 003.001 — 816
ANNEX 87
LISTOFPROCESSINGOPERATIONSREFERREDTOINARTICLE650
Order NoColumn 1 Column 2
Goods for which processingunder customs control is
authorizedProcessingwhich may be carried out
1 Goods of any kind Processinginto samples presented as such or put up
into sets
2 Goods of any kind Reduction to waste and scrap or destruction
3 Goods of any kind Denaturing
4 Goods of any kind Recovery of parts or components
5 Goods of any kind Separation and/or destruction of damaged parts
6 Goods of any kind Processingto correct the effects of damag e suffered
7 Goods of any kind Usual forms of handlingpermitted in customs ware-
houses or free zones
8 Tobaccos fallingwithin Chapter 24 of the CN code Processing into ‘homog enized’ or ‘reconstituted’
tobacco fallingwithin CN code 2403 91 00 and/ortobacco powder fallingwithin CN codeex 2403 99 90
9 — Raw or unmanufactured tobacco of CN code
2401 10
— Raw or unmanufactured tobacco partly
stemmed/stripped of CN code ex2401 20Processinginto partly or wholly stemmed/stripped
tobaccos fallingwithin CN code 2401 20 and into
tobacco refuse fallingwithin CN code 2401 30 00
10 Palm oil fallingwithin CN code 1511 10 10 Processinginto:
or Solid fractions of palm oil fallingwithin CN code
1511 90 19— Mixtures of fatty acids fallingwithin CN codes
1519 11 00, 1519 12 00, 1519 19 00,1519 19 30 and 1519 19 90
or Fluid fractions of palm oil fallingwith CN code
1511 90 91— Fatty acids fallingwithin CN codes 2915 70 15,
2915 70 25, 2915 90 10, ex 2915 90 90,ex2916 15 00 and ex2916 19 90
or Coconut oil fallingwithin CN code 1513 11 10 — Mixture of methyl esters of fatty acids falling
with CN code ex3823 90 98
orFluidfractionsofcoconutoilfallingwithCNcode
ex 1513 19 30— Methyl esters of fatty acids fallingwithin CN
codes ex 2915 70 20, ex 2915 70 80,
ex 2916 15 00, ex 2916 15 00 andex2916 19 90
or Palm kernel oil fallingwithin CN code
1513 21 11— Mixture of fatty alcohols fallingwithin CN code
1519 30 00
or Fluid fractions of palm kernel oil fallingwithin
CN code ex 1513 29 30— Fatty alcohols fallingwithin CN codes
2905 16 90, 2905 17 00 and 2905 19 90
or Babassu oil fallingwithin CN code 1513 21 19 — Glycerine fallingwithin CN code 1520 10 00
11 Products fallingwithin CN codes 2707 10, 2707 20,
2707 30, 2707 50, 2707 91 00, 2707 99 30,2707 99 91, 2707 99 99 and 2710 00Processinginto products fallingwithin CN codes
2710 00 71 or 2710 00 75!
B
!M8
!B1993R2454 — EN — 01.07.2000 — 003.001 — 817
Order NoColumn 1 Column 2
Goods for which processingunder customs control is
authorizedProcessingwhich may be carried out
12 Crude oils fallingwithin CN codes 2707 99 11 and
2707 99 19Processinginto products fallingwithin CN codes
2707 10 90, 2707 20 90, 2707 30 90, 2707 50 91,2707 50 99, 2707 99 30, 2902 20 90, 2902 30 90,
2902 41 00, 2902 42 00, 2902 43 00 and 2902 44 90
13 Dichromium trioxide fallingwithin CN code
2819 10 00Processinginto chromium fallingwithin CN code
8112 20 31
14 Gas oils with a sulphur content exceeding0,2 % by
weight falling withing CN code 2710 00 68
Kerosene fallingwithingCN code 2710 00 55
White spirit fallingwithin CN code 2710 00 21Mixture of the products in column 1 or a mixture of
one and/or other of the products in column 1 with gas
oil with a sulphur content not exceeding0,2 % by
weig ht fallingwithingCN code 2710 00 66 or2710 00 67 to obtain a gas oil with a sulphur contentnotexceeding0,2%byweig htfallingwithinCNcode
2710 00 66 or 2710 00 67
15 Castor oil fallingwithin CN code 1515 30 90 Processinginto:
— hydrogenated castor oil (‘opalwax’) of CN code
1516 20 10
— 12-hydroxystearic acid (purity less than 90 %) of
CN code 3823 19 10
— 12-hydroxystearic acid (purity 90 % or more) of
CN code 2918 19 90
— glycerol of CN code 2905 45 00
16 Skatingboots without skates attached, of CN code
6402Processinginto:
Ice skates of CN code 9506 70 10
Skatingboots without skates attached, of CN code
6403 19 00Roller skates of CN code 9506 70 30
17 Motor chassis fitted with cabs, of CN code
8704 21 31Processing into fire engines fitted with integral fire
fighting and/or life-saving equipment, of CN code
8705 30 00
18 Anyelectronic type of components, parts, assemblies
(includingsub-assemblies), or materials (whether or
not electronic), which are vital to the electronic
workingperformance of the processed productProcessinginto information technolog y products
fallingwithin:
1. a CN subheadingfound on the ‘EC-ITA-schedule
CXL’ of Council Decision 97/359/EC(*) where a
duty exemption operates on the date of auth-orisation, or
2. a CN subheadingprovided for in Articles 1, 2 or
3 of Council Regulation (EC) No 2216/97(**)where an autonomous suspension of duty oper-
ates on the date of authorisation
19 PVC material fallingwithin CN code 3921 90 60 Processinginto fimscreens fallingwithin CN code
9010 60 00
(*)
OJ L 155, 12. 6. 1997, p. 1 (the Information Technology Agreement).
(**)OJ L 305, 8. 11. 1997, p. 1.!B
!M18
!M7
!M10
!M12
!M171993R2454 — EN — 01.07.2000 — 003.001 — 818
ANNEX 88
!B1993R2454 — EN — 01.07.2000 — 003.001 — 819
ANNEX 89
!B1993R2454 — EN — 01.07.2000 — 003.001 — 820
ANNEX 90
PROFESSIONALEQUIPMENT
ILLUSTRATIVE LIST
A.Equipmentforthepressorforsoundortelevisionbroadcasting
(a) Equipment for the press, such as:
— personal computers,
— telefax equipment,— typewriters,— cameras of all kinds (film and electronic cameras),
— sound or image transmitting, recording or reproducing apparatus
(tape and video recorders and video reproducers, microphones,mixingconsoles, loudspeakers),
— sound or image recording media, blank or recorded,
— testingand measuringinstruments and apparatus (oscillog raphs,
tape and video recorder test systems, multimeters, tool boxes andbags, vectorscopes, video generators, etc.),
— lighting equipment (spotlights, converters, tripods),
— operational accessories (cassettes, exposure meters, lenses, tripods,
accumulators, battery belts, battery chargers, monitors).
(b) Sound broadcastingequipment, such as:
— telecommunication equipment such as broadcast transmitter-re-
ceivers or transmitters; terminals connectable to network or cable;
satellite links,
— audio frequency production equipment (sound pick-up, recording
or reproducingapparatus),
— testingand measuringinstruments and apparatus (oscillog raphs,
tape and video recorder test systems, multimeters, tool boxes andbags, vectorscopes, video generators, etc.),
— operational accessories (clocks, stop watches, compasses, micro-
phones, mixingconsoles, soundtape, g eneratingsets, transformers,
batteries and accumulators, battery chargers, heating, air-con-ditioningand ventilatingapparatus, etc.),
— sound recordingmedia, blank or recorded.
(c) Television broadcastingequipment, such as:
— television cameras,— telecinema,
— testingand measuringinstruments and apparatus,
— transmission and retransmission apparatus,— communication apparatus,— sound or image recording or reproducing apparatus (tape andvideo
recorders and video reproducers, microphones, mixingconsoles,
loudspeakers)
— lighting equipment (spotlights, converters, tripods),— editingequipment,
— operational accessories (clocks, stop watches, compasses, lenses,
exposure meters, tripods, battery chargers, cassettes, generatingsets, transformers, batteries and accumulators, heating, air-con-ditioningand ventilatingappartus (SIC! apparatus), etc.),
— sound or image recording media, blank or recorded (credit titles,
station call signs, music inserts, etc.),
— film rushes,!
B1993R2454 — EN — 01.07.2000 — 003.001 — 821
— musical instruments, costumes, scenery and other stage properties,
pedestals, make-up material, hairdryers.
(d) Vehicles designedorspeciallyadapted for thepurposesspecified above,
such as:
— television transmittingvehicles,— vehicles for television accessories,
— video tape recordingvehicles,
— sound recordingand reproducingvehicles,— slow motion vehicles,— light vehicles.
B.Cinematographicequipment
(a) Equipment, such as:
— cameras of all kinds (film and electronic cameras),
— testingand measuringinstruments and apparatus (oscillog raphs,
tape and video recorder test systems, multimeters, tool boxes andbags, vectorscopes, video generators, etc.),
— camera ‘dollies’ and booms,
— lighting equipment (spotlights, converters, tripods),— editingequipment,— sound or image recording or reproducing apparatus (tape andvideo
recorders and video reproducers, microphones, mixingconsoles,
loudspeakers),
— sound or image recording media, blank or recorded (credit titles,
station call signs, music inserts, etc.)
— films rushes,
— operational accessories (clocks, stop watches, compasses, micro-
phones, mixingconsoles, sound tapes, g eneratingsets, trans-formers, batteries and accumulators, battery chargers, heating,
air-conditioningand ventilatingapparatus, etc.).
— musical instruments, costumes, scenery and other stage properties,
pedestals, make-up material, hairdryers.
(b) Vehicles designedorspeciallyadapted for thepurposesspecified above.
C.Otherequipment
(a) Equipment for erection, testing, commissioning, checking, control,
maintenance or repairofmachinery,plant, meansoftransport,etc.,such
as:
— tools,— measuring, checking or testing equipment and instruments
(temperature, pressure, distance, height, surface, speed, etc.),
includingelectrical instruments (voltmeters, ammeters, measuringcables, comparators, transformers, recordinginstruments, etc.) andjigs,
— appartus (SIC!apparatus) and equipment for takingphotog raphs of
machines and plant duringor after erection,
— apparatus for survey of ships.
(b) Equipment necessary for businessmen, business efficiency consultants,
productivity experts, accountants and members of similar professions,
such as:
— personal computers,— typewriters,
— sound or image transmitting, recording or reproducing apparatus,
— calculatinginstruments and apparatus.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 822
(c) Equipment necessary for experts undertakingtopog raphical surveys or
geophysical prospecting work, such as:
— measuringinstruments and apparatus,— drillingequipment,— transmission and communication equipment.
(d) Equipment necessary for experts combatingpollution.
(e) Instruments and apparatus necessary for doctors, surgeons, veterinary
surgeons, midwives and members of similar professions.
(f) Equipment necessary for archeologists, paleontologists, geographers,
zoologists and other scientists.
(g) Equipment necessary forentertainers,theatre companiesandorchestras,
includingall articles used for public or private performances (musical
instruments, costumes, scenery, etc.).
(h) Equipment necessary for lecturers to illustrate their lectures.
(i) Equipment necessary for photography trips (cameras of all kinds,
cassettes, exposure meters, lenses, tripods, accumulators, battery belts,
battery chargers, monitors, lighting equipment, fashion goods and
accessories for models, etc.).
(j) Vehicles designedorspeciallyadapted for thepurposesspecified above,
such as mobile inspection units, travellingworkshops and travellinglaboratories.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 823
ANNEX 91
TEACHINGAIDS
ILLUSTRATIVE LIST
A.Soundorimagerecordersorreproducers,suchas:
— slide and filmstrip projectors,
— cinematographic projectors,
— back-projectors and episcopes,— magnetophones, magnetoscopes and video equipment,— closed circuit television equipment.
B.Soundandimagemedia,suchas:
— slides, filmstrips and microfilms,— cinematographic films,— sound recordings (magnetic tapes, discs)
— videotapes.
C.Specializedmaterial,suchas:
— bibliographic equipment and audiovisual material for libraries,— mobile libraries,
— language laboratories,
— simultaneous interpretation equipment,— programmed teaching machines, mechanical or electronic,— material specially designed for the educational or vocational training of
handicapped persons.
D.Othermaterial,suchas:
— wall charts, models, graphs, maps, plans, photographs and drawings,
— instruments, apparatus and models designed for demonstrational
purposes,
— collections of items with visual or audio pedagogic information,
prepared for the teachingof a subject (study kits),
— instruments, apparatus, tools and machine-tools for learninga trade or
craft,
— equipment, includingspecially adapted or desig ned vehicles for use in
relief operations, which is imported for the trainingof persons involved
in relief operations.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 824
ANNEX 91a
OTHERGOODSIMPORTEDINCONNECTIONWITHEDUCATIONAL,
SCIENTIFICORCULTURALACTIVITIES
ILLUSTRATIVE LIST
Goods such as:
1. Costumes and scenery items sent on loan free of charge to dramatic societies
or theatres.
2. Music scores sent on loan free of charge to music theatres or orchestras.!M11993R2454 — EN — 01.07.2000 — 003.001 — 825
ANNEX 91 b
WORKSOFART,COLLECTORS’ITEMSANDANTIQUES
For the purpose of Article 682:
(a) ‘works of art’shall mean:
— pictures, collages and similar decorative plaques, paintings and drawings
executed entirely by hand by the artist, other than plans and drawings for
architectural, engineering, industrial, commercial, topographical orsimilar purposes, hand-decorated manufactured articles, theatricalscenery, studioback cloths or the like of painted canvas (CNcode 9701),
— original engravings, prints and lithographs, being impressions produced
in limited numbers directly in black and white or in colour of one or
several plates executed entirely by hand by the artist, irrespective of the
process or of the material employed by him, but not includinganymechanical or photomechanical process (CN code 9702 00 00),
— original sculptures and statuary, in any material, provided that they are
executed entirely by the artist; sculpture casts the production of which islimited to eight copies and supervised by the artist or his successors in
title (CNcode 9703 00 00); onanexceptional basis, incases determined
by the Member States, the limit of eight copies may be exceeded forstatuary casts produced before 1 January 1989,
— tapestries (CNcode 5805 00 00)andwall textiles (CNcode 6304 00 00)
made by hand from original designs provided by artists, provided thatthere are not more than eight copies of each,
— individual pieces of ceramics executed entirely by the artist and signed
by him,
— enamels on copper, executed entirely by hand, limited to eight numbered
copies bearingthe sig nature of the artist or the studio, excludingarticles
of jewellery and goldsmiths’ and silversmiths’ wares,
— photographs taken by the artist, printed by him or under his supervision,
signed and numbered and limited to 30 copies, all sizes and mounts
included;
(b) ‘collectors’ items’shall mean:
— postage or revenue stamps, postmarks, first-day covers, pre-stamped
stationery and the like, franked, or if unfranked not beingof leg al tender
and not beingintended for use as leg al tender (CN code 9704 00),
— collections and collectors’ pieces of zoological, botanical, mineralogical,
anatomical, historical, archaeological, palaetological (SIC! palaeonto-logical), ethnographic or numismatic interest (CN code 9705 00 00);
(c) ‘antiques’ shall mean objects other than works of art or collectors’ items,
which are more than 100 years old (CN code 9706 00 00)!
M61993R2454 — EN — 01.07.2000 — 003.001 — 826
ANNEX 92
TRAVELLERS’PERSONALEFFECTSANDGOODSIMPORTEDFOR
SPORTSPURPOSES
ILLUSTRATIVE LIST
A.Travellers’personaleffects
1. Clothing.
2. Toilet articles.
3. Personal jewellery.
4. Still and motion picture cameras together with a reasonable quantity of
film and accessories therefor.
5. Portable slide orfilm projectors andaccessories therefor together witha
reasonable quantity of slides or films.
6. Video cameras and portable video recorders, with a reasonable quantity
of tapes.
7. Portable musical instruments.
8. Portable gramophones with records.
9. Portable sound recorders and reproducers (includingdictatingma-
chines), with tapes.
10. Portable radio receivers.
11. Portable television sets.
12. Portable typewriters.
13. Portable calculators.
14. Portable personal computers.
15. Binoculars.16. Perambulators.
17. Wheel-chairs for invalids.
18. Sports equipment such as tents and other campingequipment, fishing
equipment, climbingequipment, divingequipment, sportingfirearmswith ammunition, non-motorized bicycles, canoes or kayaks less than5,5 metres long, skis, tennis rackets, surfboards, windsurfers, hang-
gliders and delta wings, golfing equipment.
19. Portable dialysis and similar medical apparatus, and the disposable
items imported for use therewith.
20. Other articles clearly of a personal nature.
B.Goodsimportedforsportspurposes
A. Track and field equipment, such as:
— hurdles,
— javelins, discuses, poles, shots, hammers.
B. Ball game equipment, such as:
— balls of any kind,
— rackets, mallets, clubs, sticks and the like,
— nets of any kind,
— goalposts.
C. Winter sports equipment, such as:
— skis and sticks,— skates,
— bobsleighs!
B1993R2454 — EN — 01.07.2000 — 003.001 — 827
— curlingequipment.
D. sports wear, shoes, gloves, headgear, etc. of any kind.E. Water sports equipment, such as:
— canoes and kayaks,
— sail and row boats, sails, oars and paddles— surf boards and sails.
F. Motor vehicles and craft, such as:
G. Equipment for miscellaneous events, such as:
— sports arms and ammunition,— non-motorized bicycles,— archer’s bows and arrows,
— fencingequipment,
— gymnastics equipment,— compasses,— wrestlingmats and tatamis,
— weight-lifting equipment,
— ridingequipment, sulkies,— hang-gliders, delta wings, windsurfers,— climbingequipment,
— music cassettes to accompany the performance.
H. auxiliary equipment, such as:
— measuringand score display equipment,— blood and urine test apparatus.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 828
ANNEX 93
TOURISTPUBLICITYMATERIAL
ILLUSTRATIVE LIST
A. Material intended for display in the offices of the accredited representatives
or correspondents appointed by the official national tourist agencies or inother places approved by the customs authorities of the Member State of
temporary importation: pictures and drawings, framed photographs and
photographic enlargements, rat books, paintings, engravings or lithographs,sculptures and tapestries and other similar works of art.
B. Display material (show-cases, stand and similar articles), includingelectrical
and mechanical equipment required for operatingsuch display.
C. Documentary films, records, tape recordings and other sound recordings
intended for use in performances at which no charge is made, but excludingthose whose subjects lend themselves to commercial advertisingand those
which are on general sale in the Member State of temporary importation.
D. A reasonable number of flags.
E. Dioramas, scale models, lantern-slides, printingblocks, photog raphic
negatives.
F. Specimens, in reasonable numbers, of articles of national handicrafts, local
costumes and similar articles of folklore.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 829
ANNEX 93A
ANIMALS
ILLUSTRATIVE LIST
1. Dressage
2.. Training
3. Breeding
4. Shoeingor weig hing5. Veterinary treatment6. Testing(for example, with a view to purchase)
7. Participation in shows, exhibitions, contests, competitions or demonstrations
8. Entertainment (circus animals, etc.)9. Touring(includingpet animals of travellers)10. Exercise of function (police dogs or horses; detector dogs, dogs for the blind,
etc.)
11. Rescue operations
12. Transhumance or grazing
13. Performance of work or transport14. Medical purposes (delivery of snake poison, etc.)!
M11993R2454 — EN — 01.07.2000 — 003.001 — 830
ANNEX 94
WELFAREMATERIALFORSEAFARERS
ILLUSTRATIVE LIST
A.Readingmaterial,suchas:
— books of any kind,
— correspondence courses,
— newspapers, journals and periodicals,— pamphlets on welfare facilities in ports.
B.Audio-visualmaterial,suchas:
— sound and image reproducing instruments,
— tape-recorders,— radio sets, television sets,— cinematographic and other projectors,
— recordings on tapes or discs (language courses, radio programmes,
greetings, music and entertainment),
— films, exposed and developed,
— film slides,— videotapes.
C.Sportsgear,suchas:
— sports wear,
— balls,— rackets and nets,— deck games,
— athletic equipment,
— gymnastic equipment.
D.Hobbymaterial,suchas:
— indoor games,
— musical instruments,
— material for amateur dramatics,— materials for painting, sculpture, woodwork and metalwork, carpet
making, etc.
E.Equipmentforreligiousactivities.
F.Partsandaccessoriesforwelfarematerial.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 831
ANNEX 95
GOODSEXCLUDEDFROMENTITLEMENTTOPARTIALRELIEF
All consumable products.
Goods whose use is liable to injure the economy of the Community, in particular
because of the length of their useful life in relation to the intended length of stay.!B1993R2454 — EN — 01.07.2000 — 003.001 — 832
ANNEX 96
LISTOFGOODSREFERREDTOINARTICLE697(2)FORWHICH
TEMPORARYIMPORTATIONMAYBECARRIEDOUTWITHPRES-
ENTATIONOFTHEATA CARNET
1. Professional equipment.
(Article 671)
2. Goods for display or use at an exhibition, fair, meetingor similar event.
(Article 673)
3. Pedagogic material and scientific equipment, spare parts and accessories,
tools especially designed for the maintenance, checking, calibration or repairof such material or equipment.
(Article 674)
4. Medical, surgical and laboratory equipment.
(Article 677)
5. Disaster relief materials.
(Article 678)
6. Packings in respect of which a written declaration may be required.
(Article 679)
7. Goods of any kind which are to be subjected to tests, experiments or
demonstrations, includingthe tests and experiments required for type-appro-val procedures, but excludingany tests, experiments or demonstrationsconstitutinga g ainful activity.
(Article 680 (1) (d))
8. Goods of any kind to be used to carry out tests, experiments or
demonstrations, but excludingany tests, experiments or demonstrationsconstitutinga g ainful activity.
(Article 680 (1) (e))
9. Samples, i. e. articles which are representative of a particular category of
goods already produced or which are examples of goods the production ofwhich is contemplated, but not includingidentical articles broug ht in by thesameindividual,orsenttoasingleconsignee,insuchquantitythat,takenasa
whole, they no longer constitute samples under ordinary commercial usage.
(Article 680 paragraph 1 (f))
10. Replacement means of production made temporarily available free of charge
to the importer by or on the initiative of the supplier of similar means ofproduction to be subsequently imported for release into free circulation or of
means of production re-installed after repair.
(Article 681)
11. Works of art imported for the purposes of exhibition, with a view to possible
sale.
(Article 682 (1) (c))
12. Positive cinematograph films, printed and developed, intended for viewing
prior to commercial use.
(Article 683 (a))
13. Films, magnetic tapes and magnetized films which are intended to be
provided with a soundtrack, dubbed or copied.
(Article 683 (b))
14. Films demonstratingthe nature or the operation of foreig n products or
equipment, provided that they are not intended for public showingfor charg e.
(Article 683 (c))
15. Data-carryingmedia,sentfreeofchargeforuseinautomatic data-processing.
(Article 683 (d))!
M51993R2454 — EN — 01.07.2000 — 003.001 — 833
16. Articles (includingvehicles) which, by their nature, are unsuitable for any
purpose other than advertisingof specific articles or publicity for a specific
purpose.
(Article 683 (e))
17. Live animals of any species imported for dressage, training or breeding
purposes or in order to be given veterinary treatment.
(Article 685 paragraph 2 (a))
18. Tourist publicity material.
(Article 684 (a))
19. Welfare material for seafarers.
(Article 686)
20. Various equipment used, under the supervision and responsibility of a public
authority, for the building, repair or maintenance of infrastructure of generalimportance in frontier zones.
(Article 687)!
M51993R2454 — EN — 01.07.2000 — 003.001 — 834
ANNEX 97
CASESPROVIDEDFORINARTICLE700INWHICHTHECOMPET-
ENTAUTHORITIESSHALLNOTREQUIRETHEPROVISIONOFA
SECURITY
1. Temporary importation of goods other than those specified in points 6 and 7
without written declaration carried out in accordance with the provisions of
Articles 229 and 232, except at the express request of the competentauthorities.
2. Temporary importation of materials belonging to airline, shipping or railway
companies or to postal administrations and used by them in internationaltraffic, subject to the materials beingdistinctively marked.
3. Temporary importation of packings imported empty, carrying indelible
non-removable markings, whose re-exportation, taking account of commer-
cial practice, is not in doubt.
4. Temporary importation of disaster relief materials by bodies approved by the
competent authorities.
5. Temporary importation of radio and television production and broadcasting
equipment and vehicles specially adapted for use for the above purpose,
imported by public or private bodies established outside the customs territoryof the Community, approved by the appropriate authorities of the importingMember State for the purposes of the admission of such equipment and
vehicles under the temporary importation procedure.
6. Temporary importation of instruments and apparatus necessary for doctors to
provide assistance for patients awaitingan org an transplant.
7. Goods under cover of an ATA carnet.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 835
ANNEX 98
!B1993R2454 — EN — 01.07.2000 — 003.001 — 836
!B1993R2454 — EN — 01.07.2000 — 003.001 — 837
ANNEX 99
LISTOFCOUNTRIESREFERREDTOINARTICLE727(1)WHICH
MAYRECOGNIZECONTAINERSASAPPROVEDFORTRANSPORT
UNDERCUSTOMSSEAL
Afghanistan
Albania
AlgeriaAustralia
"
A1 3
Belarus
BulgariaCameroonCanada
Chile
ChinaCubaCyprus
"
A1 3
Hungary
IranIsrael
Jamaica
JapanJordanienKampuchea
Korea (Republic of)
KuwaitLiechtensteinMalawi
Malta
MauritiusMoroccoNew Zealand
Norway
PolandRomaniaRussia
Sierra Leone
Solomon Islands
"
A1 3
Switzerland
Trinidad and Tobago
TunisiaTurkeyUkraine
United States of America
Uruguay!
B1993R2454 — EN — 01.07.2000 — 003.001 — 838
ANNEX 100
MEASURESTOENSURETHATCONTAINERSAPPROVEDFOR
INTERNATIONALTRANSPORTUNDERCUSTOMSSEALCOMPLY
WITHTHERELEVANTSPECIFICATIONS;WITHDRAWALOFAPRO-
VAL(SIC!APPROVAL)
1. If it is found that containers which have been approved do not comply with
the technical rules referred to in Article 727 (2), the customs office shallrefuse torecognize thevalidity ofthe approval, unlessthe deficiencies foundare of minor importance and do not involve any risk of fraud.
2. Where a container has a major defect and so no longer complies with the
standards under which it was approved for transport under customs seal,
customs shall inform the person responsible for the container so that he may
restore the container to the condition it was in when approved, provided therepairs can becarried outrapidly.When the container hasbeen appropriatelyrepaired itmayproceedtoitsdestination undercustomsseal.Ifthecontainer
isnotappropriatelyrepaired orifthe personresponsibleforit preferstohave
it repaired in the country in which it was approved, customs shall:
(a) refuse to seal the container and refuse authorization for its use in
transport in cases where sealingis considered necessary;
or
(b) remove the container from use while the contents are transferred to
another means of transport;
or
(c) authorize it to continue its journey in accordance with the appropriate
procedureswherethereisnodangerofsmuggling,lossordamage tothe
goods transported in the container, the defect in question being
indicated on the transit documents.
To ensure that the container is appropriately repaired the customs authority,
shall, if it considers this necessary, have the approval plate removed.
Where the customs authority has the approval plate removed or where a
major defect is discovered in a group of containers so that they no longercomply with the standards under which they were approved for transportunder customs seal, the authority or the customs administration responsible
for approval shall be notified accordingly. The authority responsible for the
initial approvalshallbeinvitedtoparticipate intheprocedurefortheissueofa new approval where this procedure takes place within the Community.
3. A container is considered to have a major defect if:
(a) goods can be removed from, or introduced into, the sealed part of the
container without leavingvisible traces of tamperingor withoutbreakingthe custom seal;
(b) customs seals cannot be simply and effectively affixed to it;(c) it contains concealed spaces where goods may be hidden;
(d) all spaces capable of holdingg oods are not readily accessible for
customs inspection.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 839
ANNEX 101
EXPLANATORYNOTEONTHEUSEOFCONTAINERSPLACED
UNDERTHETEMPORARYIMPORTATIONPROCEDUREININTER-
NALTRAFFIC
(Article 725 (4))
NOTES
1. Containers placed under the temporary importation procedure may be used
without restriction throughout the period during which they remain within the
customs territory of the Community, which may not exceed 12 months, for thetransport of goodsloaded within the customs territoryof the Community whichare to be unloaded within that territory.
2. However, the use of containers placed under the temporary importation
procedure for internal transport within each Member State (transport of goods
loaded within the territory of a Member State for unloadingwithin the territory
of that Member State) shall be limited to a single journey during each stay in aMember State and to situations where the containers in question wouldotherwise haveto travel empty within that Member State. It shall be possibleto
return several times to a given Member State in the period during which the
containers remain within the customs territory of the Community.
Example: A container is introduced into the customs territory of the
Community on 1 January by Member State A and it is re-exported on 31December from Member State B. In the year duringwhich it remains under theprocedure it carries out the followingoperations:
—Member State A : entry loaded — transport — unloading— loading—
transport — unloading— loading— transport — exit to Member State B,
—Member State B: entry loaded — transport — unloading— loading—
transport — unloading— exit unladen to Member State C,
—Member State C: entry unladen — journey to loadingpoint — loading—
transport — unloading— loading— transport — exit to Member State A,
—Member State A : entry loaded — transport — unloading— journey
unladen — loading— transport — exit to Member State B,
—Member State B: entry loaded — transport — unloading— loading—
transport — unloading— loading— transport — re-export.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 840
ANNEX 102
!B1993R2454 — EN — 01.07.2000 — 003.001 — 841
ANNEX 103
!B1993R2454 — EN — 01.07.2000 — 003.001 — 842
ANNEX 104
!B1993R2454 — EN — 01.07.2000 — 003.001 — 843
!B1993R2454 — EN — 01.07.2000 — 003.001 — 844
!B1993R2454 — EN — 01.07.2000 — 003.001 — 845
!B1993R2454 — EN — 01.07.2000 — 003.001 — 846
!B1993R2454 — EN — 01.07.2000 — 003.001 — 847
!B1993R2454 — EN — 01.07.2000 — 003.001 — 848
!B1993R2454 — EN — 01.07.2000 — 003.001 — 849
!B1993R2454 — EN — 01.07.2000 — 003.001 — 850
ANNEX 105
METHODSFORCALCULATING
!B1993R2454 — EN — 01.07.2000 — 003.001 — 851
I.Article773,firstcase:
One kind of compensatingproduct only is obtained from one kind of
temporarily exported goods only:
Quantitative scale method (compensatingproducts)(a)Quantity of temporarily exported goods:
100 kgA
(b)Yield of 100 kg A:
200 kgX
(c)Quantity of compensating products released for free circulation:
180 kgX
(d)Quantity of temporarily exported goods to be taken into account for
determining the import duties to be deducted:
180/200 × 100 kg= 90 kgA
II.Article773,secondcase:
One kind of compensatingproduct only is obtained from several kinds of
exported goods:
Quantitative scale method (temporarily exported goods)(a)Quantity of temporarily exported goods:
100 kgA and 50 kgB
(b)Yield of 100 kg A and 50 kg B:
300 kgX
(c)Quantity of compensating products released for free circulation:
180 kgX
(d)Quantity of temporarily exported goods to be taken into account for
determining the import duties to be deducted:
180/300 × 100 kg= 60 kg A
180/300 × 50 kg= 30 kg B
III.Article774,firstcase:
Several kinds of compensatingproducts are obtained from one kind of
temporarily exported goods only:
Quantitative scale method(a)Quantity of temporarily exported goods:
100 kgA
(b)Yield of 100 kg A:
200 kgX, which incorporate 85 kgA
30 kgY, which incorporate 10 kgA
95 kgA
(c)Calculation of respective proportions:
200 kgX = 85/95 × 100 kg = 89,47 kgA
30 kgY = 10/95 × 100 kg = 10,53 kgA
100 kgA
(d)Quantity of compensating products released for free circulation:
180 kgX and 20 kgY!
B1993R2454 — EN — 01.07.2000 — 003.001 — 852
(e)Quantity of temporarily exported goods to be taken into account for
determining the import duties to be deducted:
180 kgX = 180/200 × 89,47 = 80,52 kgA
20 kgY = 20/30 10,53 = 7,02 kgA
87,54 kgA
IV.Article775,firstcase:
Several kinds of compensatingproducts are obtained from one kind of
temporarily exported goods only:
Value scale method
(a)Quantity of temporarily exported goods:
100 kgA
(b)Yield of 100 kg A:
200 kgX at ECU 12 ECU = ECU 2 400
30 kgYat ECU 5 ECU = ECU 150
ECU 2 550
(c)Calculation of respective proportions:
200 kgX = 2 400/2 550 × 100 kg = 94,12 kgA
30 kgY = 150/2 550 × 100 kg = 5,88 kgA
100 kgA
(d)Quantity of compensating products released for free circulation:
180 kgX et 20 kgY
(e)Quantity of temporarily exported goods to be taken into account for
determining the import duties to be deducted:
180 kgX = 180/200 × 94,12 = 84,71 kgA
20 kgY = 20/30 × 5,88 = 3,92 kgA
88,63 kgA
V.Article774,secondcase:
Several kinds of compensatingproducts are obtained from several kinds of
temporarily exported goods:
Quantitative scale method(a)Quantity of temporarily exported goods:
100 kgA and 50 kgB
(b)Yield of 100 kg A and 50 kg B:
200 kgX, which incorporates 85 kgA and 35 kgB
30 kgY, which incorporates 10 kgA and 12 kgB
95 kgA and47 kgB
(c)Calculation of respective proportions:
200 kgX = 85/95 × 100 kg = 89,47 kgA
= 35/47 × 50 kg= 37,23 kg B
30 kgY = 10/95 × 100 kg = 10,53 kgA
= 12/47 × 50 kg= 12,76 kg B
100 kgA and50 kgB
(d)Quantity of compensating products released for free circulation:
180 kgX and 20 kgY!
B1993R2454 — EN — 01.07.2000 — 003.001 — 853
(e)Quantity of temporarily exported goods to be taken into account for
determining the import duties to be deducted:
180 kgX = 180/200 × 89,47 = 80,52 kgA
= 180/200 × 37,23 = 33,51 kgB
20 kgY = 20/30 × 10,53 = 7,02 kgA
= 20/30 × 12,76 = 8,51 kgB
87,54 kgA and42,02 kgB
VI.Article775,secondcase:
Several kinds of compensatingproducts are obtained from several kinds of
temporarily exported goods:
Value scale method(a)Quantity of temporarily exported goods:
100 kgA and 50 kgB
(b)Yield of 100 kg A and 50 kg B:
200 kgX at ECU 12 = ECU 2 400
30 kgYat ECU 5 = ECU 150
ECU 2 550
200 kgX = 2 400/2 550 × 100 kg = 94,12 kgA
= 2 400/2 550 × 50 kg= 47,06 kg B
30 kgY = 150/2 550 × 100 kg = 5,88 kgA
= 150/2 550 × 50 kg= 2,94 kg B
100 kgA and50 kgB
(d)Quantity of compensating products released for free circulation:
180 kgX and 20 kgY
(e)Quantity of temporarily exported goods to be taken into account for
determining the import duties to be deducted:
180 kgX = 180/200 × 94,12 kg = 84,71 kgA
= 180/200 × 47,06 kg= 42,35 kg B
20 kgY = 20/30 × 5,88 kg =
= 20/30 × 2,94 kg= 3,92 kg A 1,96 kg B
88,63 kgA and44.31 kgB!
B1993R2454 — EN — 01.07.2000 — 003.001 — 854
ANNEX 106
!B1993R2454 — EN — 01.07.2000 — 003.001 — 855
!B1993R2454 — EN — 01.07.2000 — 003.001 — 856
!B1993R2454 — EN — 01.07.2000 — 003.001 — 857
PROVISIONSREGARDINGTHEINF2INFORMATIONSHEET
1. The form for the INF 2 information sheet shall be printed on white paper
without mechanical pulp, dressed for writingpurposes and weig hingbetween40 and 65 g/m2.
2. The form shall measure 210 × 297 mm.3. Member States shall be responsible for havingthe form printed. Each form
shall bear an individual serial number, preceded by letters indicatingtheissuingMember State, as follows:
BE — Belgium,
DK — Denmark,
DE — Germany,
EL — Greece,
ES — Spain,
FR — France,
IE — Ireland,
IT — Italy,
LU — Luxembourg,
NL — Netherlands,
AT — Austria,PT — Portugal,
FI — Finland
SE — Sweden,
UK — United Kingdom.
4. The form shall be printed in one of the official languages of the Community
designated by the Member State issuing the authorization.!
B
!A1
!B
!A1
!B1993R2454 — EN — 01.07.2000 — 003.001 — 858
ANNEX 107
!B1993R2454 — EN — 01.07.2000 — 003.001 — 859
!M121993R2454 — EN — 01.07.2000 — 003.001 — 860
ANNEX 109
!B1993R2454 — EN — 01.07.2000 — 003.001 — 861
!B1993R2454 — EN — 01.07.2000 — 003.001 — 862
PROVISIONSREGARDINGTHECERTIFICATEOFTHECUSTOMS
STATUSOFGOODSENTEREDINA FREEZONEORFREEWARE-
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 mechanicalpulp, 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 havingthe 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 thecertificate 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 crossingout the incorrect particulars and adding , where appropriate, thecorrect particulars. Anysuchchanges mustbeendorsedbythe personmakingout 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 freewarehouse 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.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 863
ANNEX 110
!B1993R2454 — EN — 01.07.2000 — 003.001 — 864
!B1993R2454 — EN — 01.07.2000 — 003.001 — 865
!B1993R2454 — EN — 01.07.2000 — 003.001 — 866
!B1993R2454 — EN — 01.07.2000 — 003.001 — 867
NOTECONCERNINGINFORMATIONSHEETINF3
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 takingthe necessary steps to have the
forms printed. Each form shall bear an individual serial number, which maybe 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 producedmay request its translation into its official language or one of its officiallanguages.!
B1993R2454 — EN — 01.07.2000 — 003.001 — 868
ANNEX 110 A
!M131993R2454 — EN — 01.07.2000 — 003.001 — 869
!M131993R2454 — EN — 01.07.2000 — 003.001 — 870
ANNEX 111
!B1993R2454 — EN — 01.07.2000 — 003.001 — 871
!B1993R2454 — EN — 01.07.2000 — 003.001 — 872
!B1993R2454 — EN — 01.07.2000 — 003.001 — 873
ANNEX 112
!B1993R2454 — EN — 01.07.2000 — 003.001 — 874
!B1993R2454 — EN — 01.07.2000 — 003.001 — 875
!B1993R2454 — EN — 01.07.2000 — 003.001 — 876
!B1993R2454 — EN — 01.07.2000 — 003.001 — 877
ANNEX 113
!B1993R2454 — EN — 01.07.2000 — 003.001 — 878
!B1993R2454 — EN — 01.07.2000 — 003.001 — 879
PROVISIONS IMPLEMENTING THE COMMUNITY CUSTOMS CODE
CODE IMPLEMENTING PROVISIONS: TABLE OF CONTENTS
PARTI: GENERALIMPLEMENTINGPROVISIONS
TITLE I: GENERAL
Chapter 1: DefinitionsChapter 2: Decisions
Chapter 3: Data-processingtechniques
TITLE II: BINDING TARIFF INFORMATION
Chapter 1: Definitions
Chapter 2: Procedure for obtainingbindingtariff information - Notification of information to applicants and
transmission to the Commission
Chapter 3: Provisions applyingin the event of inconsistencies in bindingtariff information
Chapter 4: Legal effect of binding tariff informationChapter 5: Provisions applyingin the event of expiry of validity of bindingtariff information
TITLE III: FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF GOODS
Chapter 1: Goods subject to the condition that they be denaturedChapter 2: Conditions for tariff classification of certain types of seedChapter 3: Conditions for the tariff classification of boltingcloth as piece g oodsChapter 4: Goods for which a certificate of authenticity or quality, or other certificate, must be presented
TITLE IV ORIGIN OF GOODS
Chapter 1: Non-preferential originSection 1: Workingor processingconferringorig in
Subsection 1: Textiles and textile articles fallingwithin Section XI of the combined nomenclature
Subsection 2: Products other than textiles and textile articles fallingwithin Section XI of the combined
nomenclature
Subsection 3: Common provisions for all products
Section 2: Implementingprovisions relatingto spare partsSection 3: Implementingprovisions relatingto certificates of orig inSubsection 1: Provisions relatingto universal certificates of orig inSubsection 2: Specific provisions concerningcertificates of orig in for certain ag ricultural products subject to
special import arrangements
(a) Certificates of origin(b) Administrative cooperation
Chapter 2: Preferential originSection 1: Generalized system of preferencesSubsection 1: Definition of the concept of originating products
Subsection 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 provisionsSection 2: Republics of Bosnia-Herzegovina and Croatia; Federal Republic of Yugoslavia; Former Yugoslav
Republic of Macedonia, and territories of the West Bank and the Gaza Strip
Subsection 1: Definition of the concept of originating productsSubsection 2: Proof of origin:
(a) EUR.1 movement certificate!
B1993R2454 — EN — 01.07.2000 — 003.001 — 880
(b) Invoice declaration
Subsection 3: Methods of administrative cooperationSubsection 4: Ceuta and Melilla
TITLE V: CUSTOMS VALUE
Chapter 1: General provisionsChapter 2: Provisions concerningroyalties and licence feesChapter 3: Provisions concerningthe place of introduction into the CommunityChapter 4: Provisions concerningtransport costs
Chapter 5: Valuation of certain carrier media for use in ADP equipment
Chapter 6: Provisions concerningrates of exchang eChapter 7: Simplified procedures for certain perishable goodsChapter 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 concernedChapter 2: Summary declarationChapter 3: Temporary storageChapter 4: Special provisions applicable to goods consigned by sea or air
Section 1: General provisions
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 writingSection 1: General provisionsSection 2: Forms to be usedSection 3: Particulars required accordingto the customs procedure concernedSection 4: Documents to accompany the customs declarationChapter 2: Customs declarations made usinga data-processingtechniqueChapter 3: Customs declarations made orally or by any other act
Section 1: Oral declarations
Section 2: Customs declarations by any other actSection 3: Provisions common to Sections 1 and 2Section 4: Postal traffic
TITLE VIII: EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS OFFICE AND OTHER
MEASURES TAKEN BY THE CUSTOMS OFFICE
TITLE IX: SIMPLIFIED PROCEDURES
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M1Chapter 1:
3"M1General provisions 3
Chapter 2: Declarations for release for free circulation
Section 1: Incomplete declarations
Section 2: Simplified declaration procedureSection 3: Local clearance procedureChapter 3: Declarations for a customs procedure with economic impactSection 1: Entry for a customs procedure with economic impactSubsection 1: Entry for the customs warehousingprocedure
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!
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A: Incomplete declarations
B: Simplified declaration procedure and local clearance procedure
Subsection 3: Goods declared for the outward processingprocedureSection 2: Discharge of a customs procedure with economic impactChapter 4: Export declarationsSection 1: Incomplete declarations
Section 2: Simplified declaration procedure
Section 3: Local clearance procedureSection 4: Provisions common to Sections 2 and 3
PARTII: CUSTOMS-APPROVEDTREATMENTORUSE
TITLE I: RELEASE FOR FREE CIRCULATION
Chapter 1: General provisionsChapter 2: Admission of goods with favourable tariff treatment by reason of their end-use
Section 1: Goods other than horses for slaughter
Section 2: Horses for slaughterChapter 3: Management of tariff measuresSection 1: Management of tariff quotas designed to be used following the chronological order of dates of
customs declarations
Section 2: Surveillance of preferential imports
TITLE II: TRANSIT
Chapter 1: General provisionsChapter 2: ScopeChapter 3: Community status of goods
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M7Section 1:
3"M7General provisions 3
Section 2: Specific provisions concerningproducts of sea-fishingand other products taken from the sea by
boats
Chapter 4: External Community transitSection 1: ProcedureSection 2: GuaranteesSubsection 1: General provisionsSubsection 2: Comprehensive guarantees
Subsection 3: Flat-rate guarantees
Subsection 4: Individual guaranteesSubsection 5: Provisions common to subsections 1 to 4Subsection 6: Guarantee waiverSection 3: Irregularities; proof of regularityChapter 5: Internal Community transitChapter 6: Provisions common to Chapters 4 and 5Chapter 7: Simplifications
Section 1: Simplified procedure for the issue of the document used to establish the Community status of goods
Section 2: Simplification of transit formalities to be carried out at offices of departure and destinationSubsection 1: Formalities at the office of departureSubsection 2: Formalities at the office of destinationSubsection 3: Other provisionsSection 3: Simplification of formalities for goods transported by railSubsection 1: General provisions relatingto carriag e by rail
Subsection 2: Provisions relating to goods carried in large containers
Subsection 3: Other provisions!
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Subsection 4: Scope of the normal procedures and the simplified procedures
Chapter 8: Special provisions applicable to certain modes of transportSection 1: Transport by airSection 2: Transport by seaSection 3: Transport by pipelineChapter 9: Transport under the TIR or ATA carnet procedure
Section 1: Common Provisions
Section 2: Provisions relatingto the TIR carnet procedureSection 3: Provisions relatingto the ATA carnet procedureChapter 10: Transport under the form 302 procedureChapter 11: Use of community transit documents to apply measures relatingto the export of certain g oodsChapter 12: Provisions relatingto documents (Control copy T5) to be used for applyingCommunity measures
involvingcontrols on the use and/or destination of g oods
TITLE III: CUSTOMS PROCEDURES WITH ECONOMIC IMPACT
Chapter 1: Common ProvisionsSection 1: DefinitionsSection 2: Authorizinguse of the procedure - normal procedureChapter 2: Customs warehousing
Section 1: General provisions
Subsection 1: Definitions and types of warehouseingSubsection 2: Location of customs warehousesSubsection 3: Commercial policy measuresSection 2: Provisions concerningthe g rantingof authorizationSection 3: Entry of goods for the procedureSubsection 1: Normal procedureSubsection 2: Simplified procedures
Section 4: Operation of customs warehouses and the customs warehousingprocedure
Subsection 1: Stock recordsSubsection 2: Usual forms of handlingSubsection 3: Common storage of goods of different customs statusSubsection 4: Temporary removalSubsection 5: Transfer of goods between customs warehouses without termination of the procedureSubsection 6: InventorySection 5: Discharge
Section 6: Special provisions concerningCommunity ag ricultural products
Section 7: Use of a customs warehouse without entry of goods for the procedureSubsection 1: Community goodsSubsection 2: Non-Community goodsSection 8: Exchange of informationChapter 3: Inward processingSection 1: General provisions
Section 2: Authorizinguse of the procedure - Normal procedure
Section 3: Authorizinguse of the procedure - Simplified procedureSection 4: Equivalent compensation and prior exportationSubsection 1: Equivalent compensation under the suspension system and the drawback systemSubsection 2: Prior exportation under the suspension systemSection 5: Provisions applyingto the suspension systemSubsection 1: Entry of goods for the procedure
(a) Normal procedure
(b) Simplified procedures!
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Subsection 2: Discharge of the procedure
(a) Normal procedure(b) Simplified procedure(c) Provisions concerningapplication of charg es(d) Bill of discharge
Subsection 3: Triangular traffic
Subsection 4: Specific commercial policy measures
Subsection 5: Administrative cooperationSubsection 6: Transfer of goods
(a) Provisions governing transfers of goods or products using a single authorization(b) Provisions concerningtransfers of g oods or products from the holder of an authorization to the
holder of another
(c) General provisions
Section 6: Provisions applicable to the drawback systemSubsection 1: Release for free circulation under the drawback system
(a) Normal procedure
(b) Simplified procedure
Subsection 2: Repayment or remission of dutiesSubsection 3: Administrative cooperationSection 7: Exchange of information with the CommissionChapter 4: Processingunder customs controlSection 1: General provisionsSubsection 1: Authorization - normal procedureSubsection 2: Authorization - simplified procedure
Section 2: Entry of goods for the procedure
Section 3: Discharge of the procedureSection 4: Exchange of information with the CommissionChapter 5: Temporary importation procedureSection 1: General provisionsSection 2: Temporary importation of goods other than means of transportSubsection 1: Temporary importation with total relief: scope and conditions
(a) Professional equipment
(b) Goods for display or use at exhibitions, fairs, meetings or similar events
(c) Teachingaids and scientific equipment(d) Medical, surgical and laboratory equipment(e) Disaster relief materials(f) Packings(g) Other goods qualifying for temporary importation with total relief
Subsection 2: Special provisions relatingto g oods - qualifyingfor partial relief
Subsection 3: Authorizinguse of the procedure
(a) Normal procedure(b) Simplified procedure
Subsection 4: Entry of goods for the procedure
(a) Normal procedure(b) Simplified procedure
Subsection 5: Discharge of the procedure
(a) General provisions relatingto customs-approved treatments or uses provided for in Article 89
of the Code
(b) Normal procedure(c) Simplified procedure
Subsection 6: Provisions concerningapplication of charg es!
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Subsection 7: Administrative cooperation
Subsection 8: Transfer of goodsSubsection 9: Renewal of ATA carnetsSection 3: Temporary importation of means of transportSubsection 1: Temporary importation with total relief: scope and conditions
(a) Means of road transport
(b) Means of rail transport
(c) Means of air transport(d) Means of sea or inland waterway transport transport(e) Pallets(f) Containers(g) Spare parts, accessories and normal equipment
Subsection 2: Authorizinguse of the procedures
(a) General
(b) Special cases(c) Periods referred to in Article 140 of the Code
Subsection 3: Entry of goods for the procedureSubsection 4: Discharge of the procedureSubsection 5: Final provisionsSection 4: Special arrangements for dischargeSection 5: Commercial policy measures
Section 6: Exchange of information
Chapter 6: Outward processingSection 1: General provisionsSubsection 1: Authorizinguse of the procedure - normal procedureSubsection 2: Authorizinguse of the procedure - simplified proceduresSection 2: Entry of goods for the procedureSubsection 1: Normal procedureSubsection 2: Simplified procedures
Section 3: Entitlement to relief under the procedure
Section 4: Provisions relatingto the application of charg esSection 5: Triangular trafficSection 6: Commercial policy measuresSection 7: Administrative cooperation
TITLE IV: IMPLEMENTING PROVISIONS RELATING TO EXPORT
Chapter 1: Permanent exportationChapter 2: Temporary exportation usingan ATA carnet
TITLE V: OTHER CUSTOMS-APPROVED TREATMENTS OR USES
Chapter 1: Free zones and free warehousesSection 1: General provisions
Section 2: Activity carried on in a free zone or free warehouse and approval of stock records
Section 3: Entry of goods into a free zone or a free warehouseSection 4: Operation of a free zone or a free warehouseSection 5: Removal of goods from a free zone or a free warehouseSection 6: Special provisions concerningCommunity ag ricultural g oodsSection 7: Procedures applicable where the inward processingprocedure (suspension system) or procedure for
processingunder customs control is used in a free zone or free warehouse
Section 8: Communication of informationChapter 2: Re-exportation, destruction and abandonment!
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TITLE VI: GOODS LEAVING THE CUSTOMS TERRITORYOF THE COMMUNITY
PARTIII: RETURNEDGOODSPARTIV: CUSTOMSDEBT
TITLE I: SECURITYTITLE II: INCURRENCE OF THE DEBT
Chapter 1: Failures which have no significant effect on the operation of temporary storage or of the customs
procedure
Chapter 2: Natural wastage
"
M1Chapter 3:
3"M1Goods in special situations 3
TITLE III: "M10RECOVERYOF THE AMOUNT OF THE CUSTOMS DEBT 3
TITLE IV: REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES
Chapter 1: General provisionsChapter 2: Implementingprovisions relatingto Articles 236 to 239 of the CodeSection 1: ApplicationSection 2: Procedure for granting repayment or remissionChapter 3: Specific provisions relatingto 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 CommissionChapter 4: Administrative assistance between the Customs authorities of the Member States
PARTV: FINALPROVISIONS
ANNEXES!
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