1993R2454 — EN — 01.04.2002 — 005.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EEC)No2454/93
of2July1993
laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 estab-
lishingtheCommunityCustomsCode
(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
►M20Commission Regulation (EC) No 993/2001 of 4 May 2001 L 141 1 28.5.2001
►M21Commission Regulation (EC) No 444/2002 of 11 March 2002 L 68 11 12.3.2002
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)
►C3Corrigendum, OJ L 156, 13.6.1997, p. 59 (2454/93)
1993R2454 — EN — 01.04.2002 — 005.001 — 2
►C4Corrigendum, OJ L 111, 29.4.1999, p. 88 (2454/93)
►
C7Corrigendum ,OJL20 ,23.1.2002 ,p.11(2787/2000)
►C5Corrigendum ,OJL271 ,21.10.1999 ,p.47(502/1999)
►C6Corrigendum ,OJL163 ,20.6.2001 ,p.34(1602/2000)
►
C8Corrigendum, OJ L 175, 28.6.2001, p. 27 (993/2001)
►C9Corrigendum, OJ L 257, 26.9.2001, p. 10 (993/2001)
NB: This consolidated version contains references to the European unit of account and/or the ecu, which from 1 January 1999
should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) and
Council Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).
▼B
COMMISSIONREGULATION(EEC)No2454/93
of2July1993
laying down provisions for the implementation of Council Regula-
tion(EEC)No2913/92establishingtheCommunityCustomsCode
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European EconomicCommunity,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October
1992 establishing the Community Customs Code(
1), hereinafter
referred to asthe ‘Code’, and in particular Article 249 thereof,
Whereas the Code assembled all existing customs legislation in a single
legal instrument; whereas at the same time the Code made certain
modifications to this legislation to make it more coherent, to simplifyit and to plug certain loopholes; whereas it therefore constitutescomplete Community legislation in this area;
Whereas the same reasons which led to the adoption of the Code apply
equally to the customs implementing legislation; whereas it is thereforedesirable to bring together in a single regulation those customs imple-menting provisions wich (SIC! which) are currently scattered over alarge number of Community regulationsand directives ;
Whereasthe implementing code for the Community Cus tomsCode
hereby established should set out existing customs implementing rules;whereas it is nevertheless necessary, in the light of experience:
— to make some amendments in order to adapt the said rules to the
provisions of the Code,
— to extend the scope of certain provisions which currently apply only
to specific customs procedures in order to take account of theCode'scomprehens ive application,
— to formulate certain rulesmore precis ely in order to achieve greater
legal security in their application;
Whereasthe changesmade relate mainly to the provis ionsconcerning
customs debt;
Whereasit isappropriate to limit the application of Article 791 (2)
until 1 January 1995 and to review the subject matter in the light ofexperience gained before that time;
Whereasthe meas uresprovided for by thisRegulation are in accor-
dance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
PART I
GENERALIMPLEMENTINGPROVISIONS
TITLE I
GENERAL
CHAPTER1
Definitions
Article 1
For the purposes of this Regulation:
1.Codemeans:1993R2454 — EN — 01.04.2002 — 005.001 — 3
(1) OJ No L 302, 19. 10. 1992, p. 1.
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Council Regulation (EEC) No 2913/92 of 12 October 1992 estab-
lishing a Community Customs Code(1);
2.ATAcarne t means:
the international customs document for temporary importation
established by virtue of the ATA Convention or the IstanbulConvention;
3.Committee means:
the Customs Code Committee established by Articles 247a and
248a of the Code;
4.CustomsCooperationCouncilmeans:
the organization set up by the Convention establishing a Customs
Cooperation Council, done at Brussels on 15 December 1950;
5.Particularsrequiredforidentification ofthegoodsmeans:
on the one hand, the particularsus ed to identify the goodscommer-
cially allowing the customs authorities to determine the tariff
classification and, on the other hand, the quantity of the goods;
6.Goodsofanon-commercialnaturemeans:
goods whose entry for the customs procedure in question is on an
occasional basis and whose nature and quantity indicate that theyare intended for the private, personal or family use of theconsignees or persons carrying them, or which are clearly intended
asgifts ;
7.Commercialpolicy measuresmeans:
non-tariff measures established, as part of the common commercial
policy, in the form of Community provisions governing the importand export of goods, such as surveillance or safeguard measures,quantitative restrictions or limits and import or export prohibitions;
8.Customsnomenclature means:
one of the nomenclaturesreferred to in Article 20 (6) of the Code;
9.HarmonizedSystemmeans:
the Harmonized Commodity Description and Coding System;
10.Treatymeans:
the Treaty establishing the European Community;
11.IstanbulConvention means:
the Convention on Temporary Admission agreed at Istanbul on 26
June 1990.
Article 1a
For the purposes of applying Articles 291 to 300, the countries of the
Benelux Economic Union shall be considered as a single MemberState.
CHAPTER2
Decisions
Article 2
Where a person making a request for a decision is not in a position to
provide all the documents and information necessary to give a ruling,1993R2454 — EN — 01.04.2002 — 005.001 — 4
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the customs authorities shall provide the documents and information at
their disposal.
Article 3
A decision concerning security favourable to a person who has signed
an undertaking to pay the sums due at the first written request of thecustoms authorities, shall be revoked where the said undertaking isnot fulfilled.
Article 4
A revocation shall not affect goods which, at the moment of its entry
into effect, have already been placed under a procedure by virtue of therevoked authorization.
However, the customs authorities may require that such goods be
assigned to a permitted customs-approved treatment or use within the
period which they shall set.
CHAPTER3
Data-processing techniques
Article 4a
1. Under the conditionsand in the manner which they s hall deter-
mine, and with due regard to the principleslaid down by cus tomsrules, the customs authorities may provide that formalities shall be
carried out by a data-processing technique.
For thispurpos e:
— ‘a data-processing technique’ means:
(a) the exchange of EDI standard messages with the customs autho-
rities;
(b) the introduction of information required for completion of the
formalities concerned into customs data-processing systems;
— ‘EDI’ (electronic data interchange) means, the transmission of data
structured according to agreed message standards, between onecomputer system and another, by electronic means,
— ‘standard message’ means a predefined structure recognized for the
electronic transmission of data.
2. The conditionslaid down for carrying out formalitiesby a data-
processing technique shall include inter alia measures for checking
the source of data and for protecting data against the risk of unauthor-
ized access, loss, alteration or destruction.
Article 4b
Where formalities are carried out by a data-processing technique, the
customs authorities shall determine the rules for replacement of thehandwritten signature by another technique which may be based on
the use of codes.
Article 4c
For test programmes using data-processing techniques designed to eval-
uate possible simplifications, the customs authorities may, for the
period strictly necessary to carry out the programme, waive the require-ment to provide the following information:
(a) the declaration provided for in Article 178(1);
(b) by way of derogation from Article 222(1), the particularsrelating
to certain boxesof the Single Adminis trative Document which arenot necessary for the identification of the goods and which are not1993R2454 — EN — 01.04.2002 — 005.001 — 5
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the factorson the bas isof which import or export dutiesare
applied.
However, the information shall be available on request in the frame-
work of a control operation.
The amount of import dutiesto be charged in the period covered by a
derogation granted pursuant to the first subparagraph shall not be lower
than that which would be levied in the absence of a derogation.
Member States wishing to engage in such test programmes shall
provide the Commission in advance with full details of the proposedtest programme, including its intended duration. They shall also keepthe Commission informed of actual implementation and results. TheCommission shall inform all the other Member States.
TITLE II
BINDINGINFORMATION
CHAPTER1
Definitions
Article 5
For the purpose of this Title:1.bindinginformation :
meanstariff information or origin information binding on the admin-
istrations of all Community Member States when the conditions laiddown in Articles6 and 7 are fulfilled;
2.applicant :
— tariff matters: means a person who has applied to the customs
authoritiesfor binding tariff information,
— origin matters: means a person who has applied to the customs
authoritiesfor binding origin information and hasvalid reas onsto do so,
3.holder:
means the person in whose name the binding information is issued.
CHAPTER2
Procedureforobtainingbindinginformation—Notification ofinfor-
mation to applicants and transmission to the Commission
Article 6
1. Applicationsfor binding information s hall be made in writing,
either to the competent customs authorities in the Member State orMember Statesin which the information isto be us ed, or to the compe-tent customs authorities in the Member State in which the applicant isestablished.
Applicationsfor binding tariff information s hall be made by meansof a
form conforming to the specimen shown in Annex 1B.
2. An application for binding tariff information shall relate to only
one type of goods. An application for binding origin information shallrelate to only one type of goods and one set of circumstances confer-ring origin.
3. (A) Applicationsfor binding tariff information s hall include the
following particulars:
(a) the holder's name and address;1993R2454 — EN — 01.04.2002 — 005.001 — 6
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(b) the name and address of the applicant where that person is
not the holder;
(c) the customs nomenclature in which the goods are to be clas-
sified. Where an applicant wishes to obtain the
classification of goods in one of the nomenclatures referredto in Article 20 (3) (b) and (6) (b) of the Code, the applica-tion for binding tariff information shall make expressmention of the nomenclature in question;
(d) a detailed description of the goods permitting their identifi-
cation and the determination of their classification in the
customs nomenclature;
(e) the composition of the goods and any methods of examina-
tion used to determine this, where the classification dependson it;
(f) any samples, photographs, plans, catalogues or other docu-
ments available which may assist the customs authorities in
determining the correct classification of the goods in 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 customsauthorities;
(i) any particularsto be treated asconfidential;
(j) indication by the applicant whether, to hisknowledge,
binding tariff information for identical or similar goods hasalready been applied for, or issued in the Community;
(k) acceptance that the information supplied may be stored on a
database of the Commission; however, apart from Article15 of the Code, the provisions governing the protection of
information in force in the Member Statess hall apply.
(B) Applicationsfor binding origin information s hall include the
following particulars:
(a) the holder's name and address;
(b) the name and address of the applicant where that person is
not the holder;
(c) the applicable legal basis, for the purposes of Articles 22
and 27 of the Code;
(d) a detailed description of the goods and their tariff classifica-
tion;
(e) the composition of the goods and any methods of examina-
tion used to determine this and their ex-works price, as
necessary;
(f) the conditionsenabling origin to be determined, the mate-
rials used and their origin, tariff classification,corresponding values and a description of the circumstances(ruleson change of tariff heading, value added, des cription
of the operation or process, or any other specific rule)
enabling the conditionsin ques tion to be met; in particularthe exact rule of origin applied and the origin envisaged forthe goodss hall be mentioned;
(g) any samples, photographs, plans, catalogues or other docu-
mentsavailable on the compos ition of the goodsand their
component materials and which may assist in describing
the manufacturing process or the processing undergone bythe 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 customsauthorities;1993R2454 — EN — 01.04.2002 — 005.001 — 7
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(i) any particularsto be treated asconfidential, whether in rela-
tion to the public or the administrations;
(j) indication by the applicant whether, to hisknowledge,
binding tariff information or binding origin information for
goods or materials identical or similar to those referred to
under points(d) or (f) have already been applied for orissued in the Community;
(k) acceptance that the information supplied may be stored on a
public-access database of the Commission; however, apartfrom Article 15 of the Code, the provisions governing the
protection of information in force in the Member States
shall apply.
4. Where, on receipt of the application, the customs authorities
consider that it does not contain all the particulars required to give an
informed opinion, the customs authorities shall ask the applicant tosupply the required information. The time limits of three months and150 daysreferred to in Article 7 s hall run from the moment when thecustoms authorities have all the information needed to reach a decision;the customs authorities shall notify the applicant that the application
hasbeen received and the date from which the s aid time limit will run.
5. The list of customs authorities designated by the Member States
to receive applications for or to issue binding information shall be
published in the ‘C’ series of the Official Journal of the European
Communities .
Article 7
1. Binding information shall be notified to the applicant as soon as
possible.
(a) Tariff matters: if it has not been possible to notify binding tariff
information to the applicant within three monthsof acceptance ofthe application, the customs authorities shall contact the applicantto explain the reason for the delay and indicate when they expectto be able to notify the information.
(b) Origin matters: information shall be notified within a time limit of
150 daysfrom the date when the application wasaccepted.
2. Binding information shall be notified by means of a form
conforming to the specimen shown at Annex 1 (binding tariff informa-tion) or Annex 1A (binding origin information). The notification shall
indicate what particularswill be treated asconfidential. The right of
appeal referred to in Article 243 of the Code shall be mentioned.
Article 8
1. A copy of the application for binding tariff information (Annex
1B), a copy of the notification (copy No 2 of Annex 1) and the facts(copy No 4 of the same Annex), or a copy of the binding origin infor-mation notified and the facts, shall be transmitted to the Commissionwithout 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 particularscontained in the copy of the form and theother relevant information. Such transmission shall be effected by elec-tronic means.1993R2454 — EN — 01.04.2002 — 005.001 — 8
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CHAPTER3
Provisions applying in the event of inconsistencies in binding infor-
mation
Article 9
1. Where different binding information exists:
— the Commission shall, on its own initiative or at the request of the
representative of a Member State, place the item on the agenda ofthe Committee for discussion at the meeting to be held thefollowing month or, failing that, the next meeting,
— in accordance with the Committee procedure, the Commission shall
adopt a measure to ensure the uniform application of nomenclatureor origin rules, as applicable, as soon as possible and within sixmonthsfollowing the meeting referred to in the firs t indent.
2. For the purpose of applying paragraph 1, binding origin informa-
tion shall be deemed to be different where it confers different origin on
goodswhich:
— fall under the same tariff heading and whose origin was determined
in accordance with the same origin rules and,
— have been obtained using the same manufacturing process.
CHAPTER4
Legal effect of binding information
Article 10
1. Without prejudice to Articles5 and 64 of the Code, binding infor-
mation may be invoked only by the holder.
2. (a) Tariff matters: the customs authorities may require the holder,
when fulfilling customs formalities, to inform the customsauthorities that he is in possession of binding tariff information
in respect of the goods being cleared through customs.
(b) Origin matters: the authorities responsible for checking the
applicability of binding origin information may require theholder, when completing any formalities, to inform the saidauthorities that he is in possession of binding origin information
covering the goodsin res pect of which the formalitiesare being
completed.
3. The holder of binding information may use it in respect of parti-
cular goods only where it is established:
(a) tariff matters: to the satisfaction of the customs authorities that the
goods in question conform in all respects to those described in theinformation presented;
(b) origin matters: to the satisfaction of the authorities referred to in
paragraph 2 (b) that the goods in question and the circumstancesdetermining their origin conform in all respect to those describedin the information presented.
4. The customs authorities (for binding tariff information) or the
authoritiesreferred to in paragraph 2 (b) (for binding origin informa-
tion) may ask for the information to be translated into the officiallanguage or one of the official languagesof the Member Stateconcerned.
Article 11
Binding tariff information supplied by the customs authorities of a
Member State since 1 January 1991 shall become binding on thecompetent authoritiesof all the Member Statesunder the s ame condi-tions.1993R2454 — EN — 01.04.2002 — 005.001 — 9
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Article 12
1. On adoption of one of the actsor meas uresreferred to in Article
12 (5) of the Code, the customs authorities shall take the necessarysteps to ensure that binding information shall thenceforth be issued
only in conformity with the act or measure in question.
2. (a) For binding tariff information, for the purposes of paragraph 1
above, the date to be taken into consideration shall be asfollows:
— for the Regulationsprovided for in Article 12 (5) (a) (i) of
the Code concerning amendmentsto the cus tomsnomencla-
ture, the date of their applicability,
— for the Regulationsprovided for in Article 12 (5) (a) (i) of
the Code and establishing or affecting the classification ofgoodsin the cus tomsnomenclature, the date of their publica-tion in the ‘L’ series of the OfficialJournaloftheEuropean
Communities ,
— for the Regulationsprovided for in Article 12 (5) (a) (ii) of
the Code concerning amendmentsto the explanatory notestothe combined nomenclature, the date of their publication in
the ‘C’ series of the Official Journal of the European
Communities ,
— for judgmentsof the Court of Jus tice of the European
Communitiesprovided for in Article 12 (5) (a) (ii) of the
Code, the date of the judgment,
— for the measures provided for in Article 12 (5) (a) (ii) of the
Code concerning the adoption of a classification opinion, oramendmentsto the explanatory notesto the HarmonizedSystem Nomenclature by the World Customs Organization,the date of the Commission communication in the ‘C’ seriesof theOfficial Journalofthe EuropeanCommunities .
(b) For binding origin information, for the purposes of paragraph 1,
the date to be taken into consideration shall be as follows:
— for the Regulationsprovided for in Article 12 (5) (b) (i) of
the Code concerning the determination of the origin of goods
and the rulesprovided for in Article 12 (5) (b) (ii), the dateof their applicability,
— for the measures provided for in Article 12 (5) (b) (ii) of the
Code concerning amendmentsto the explanatory notesandopinionsadopted at Community level, the date of their publi-cation in the ‘C’ series of the Official Journal of the
EuropeanCommunities ,
— for judgmentsof the Court of Jus tice of the European
Communitiesprovided for in Article 12 (5) (b) (ii) of the
Code, the date of the judgment,
— for the measures provided for in Article 12 (5) (b) (ii) of the
Code concerning opinionson origin or explanatory notes
adopted by the World Trade Organization, the date given in
the Commission communication in the ‘C’ series of the Offi-
cial Journalofthe EuropeanCommunities ,
— for the measures provided for in Article 12 (5) (b) (ii) of the
Code concerning the Annex to the World Trade Organiza-tion'sAgreement on rulesof origin and thos e adopted underinternational agreements, the date of their applicability.
3. The Commission shall communicate the dates of adoption of the
measures and acts referred to in this Article to the customs authorities
as soon as possible.
CHAPTER5
Provisions applying in the event of expiry of binding information
Article 13
Where, pursuant to the second sentence of Article 12 (4) and Article 12
(5) of the Code, binding information isvoid or ceas esto be valid, the1993R2454 — EN — 01.04.2002 — 005.001 — 10
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customs authority which supplied it shall notify the Commission as
soon as possible
Article 14
1. When a holder of binding information which hasceas ed to be
valid for reasons referred to in Article 12 (5) of the Code, wishes tomake use of the possibility of invoking such information during a given
period pursuant to paragraph 6 of that Article, he shall notify the
customs authorities, providing any necessary supporting documents toenable a check to be made that the relevant conditions have been satis-fied.
2. In exceptional cases where the Commission, in accordance with
the second subparagraph of Article 12 (7) of the Code, adopts a
measure derogating from the provisions of paragraph 6 of that Article,or where the conditionsreferred to in paragraph 1 of thisArticleconcerning the possibility of continuing to invoke binding tariff infor-mation or binding origin information have not been fulfilled, the
customs authorities shall notify the holder in writing.
TITLE IV
ORIGINOFGOODS
CHAPTER1
Non-preferential origin
Section 1
Workingorprocessingconferring origin
Article 35
Thischapter laysdown, for textilesand textile articlesfalling within
Section XI of the combined nomenclature, and for certain productsother than textiles and textile articles, the working or processing whichshall be regarded as satisfying the criteria laid down in Article 24 of
the Code and shall confer on the products concerned the origin of the
country in which they were carried out.
‘Country’ meanseither a third country or the Community asappro-
priate.
Subsection 1
Textiles and textile articles falling within Section XI of the
combinednomenclature
Article 36
For textilesand textile articlesfalling within Section XI of the
combined nomenclature, a complete process, as specified in Article37, shall be regarded as a working or processing conferring origin intermsof Article 24 of the Code.
Article 37
Working or processing as a result of which the products obtained
receive a classification under a heading of the combined nomenclatureother than those covering the various non-originating materials usedshall be regarded as complete processes.
However, for products listed in Annex 10, only the specific processes
referred to in column 3 of that Annex in connection with each productobtained shall be regarded as complete, whether or not they involve achange of heading.1993R2454 — EN — 01.04.2002 — 005.001 — 11
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The method of applying the rulesin Annex 10 isdes cribed in the intro-
ductory notesin Annex 9.
Article 38
For the purposes of the preceding Article, the following shall in any
event be considered as insufficient working or processing to conferthe status of originating products whether or not there is a change ofheading:
(a) operations to ensure the preservation of products in good condition
during transport and storage (ventilation, spreading out, drying,removal of damaged partsand like operations );
(b) simple operations consisting of removal of dust, sifting or
screening, sorting, classifying, matching (including the making-up
of sets of articles), washing, cutting up;
(c) (i) changes of packing and breaking-up and assembly of consign-
ments;
(ii) simple placing in bags, cases, boxes, fixing on cards or boards,
etc., and all other simple packing operations;
(d) the affixing of marks, labels or other like distinguishing signs on
productsor their packaging;
(e) simple assembly of parts of products to constitute a complete
product;
(f) a combination of two or more operationss pecified in (a) to (e).
Subsection 2
Products other than textiles and textile articles falling within
SectionXIofthecombinednomenclature
Article 39
In the case of products obtained which are listed in Annex 11, the
working or processing referred to in column 3 of the Annex shall beregarded asa proces sor operation conferring origin under Article 24
of the Code.
The method of applying the rules set out in Annex 11 is described in
the introductory notesin 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 materialsus ed doesnot exceed a givenpercentage of the ex-worksprice of the productsobtained, s uch percen-
tage shall be calculated as follows:
— ‘value’ meansthe cus tomsvalue at the time of import of the non-
originating materialsus ed or, if thisisnot known and cannot beascertained, the first ascertainable price paid for such materials inthe country of processing,
— ‘ex-worksprice’ meansthe ex-worksprice of the product obtained
minusany internal taxeswhich are, or may be, repaid when s uchproduct isexported,
— ‘value acquired as a result of assembly operations’ means the
increase in value resulting from the assembly itself, together with
any finishing and checking operations, and from the incorporationof any partsoriginating in the country where the operationsin ques -tion were carried out, including profit and the general costs borne inthat country as a result of the operations.1993R2454 — EN — 01.04.2002 — 005.001 — 12
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Section 2
Implementingprovisionsrelatingtospareparts
Article 41
1. Accessories, spare parts or tools delivered with any piece of
equipment, machine, apparatusor vehicle which form part of itss tan-dard equipment shall be deemed to have the same origin as that pieceof equipment, machine, apparatusor vehicle.
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M12.◄Essential spare parts for use with any piece of equip-
ment, machine, apparatusor vehicle put into free circulation orpreviously exported shall be deemed to have the same origin as thatpiece of equipment, machine, apparatusor vehicle provided the condi-
tionslaid down in thiss ection 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, apparatusor vehicle concerned at the produc-
tion stage would not have prevented the piece of equipment,machine, apparatusor vehicle from having Community origin orthat of the country of manufacture.
Article 43
For the purposes of Article 41:
(a) ‘piece of equipment, machine, apparatusor vehicle’ meansgoods
listed in Sections XVI, XVII and XVIII of the combined nomencla-ture;
(b) ‘essential spare parts’ means parts which are:
— componentswithout 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 and to replace partsof
the same kind which are damaged or have become unservice-able.
Article 44
Where an application ispres ented to the competent authoritiesor
authorized agenciesof the Member Statesfor a certificate of originfor essential spare parts within the meaning of Article 41, box 6 (Item
number, marks, numbers, number and kind of packages, description of
goods) of that certificate and the application relating thereto shallinclude a declaration by the person concerned that the goods mentionedtherein are intended for the normal maintenance of a piece of equip-ment, machine, apparatusor vehicle previous ly exported, together
with the exact particularsof the s aid piece of equipment, machine,
apparatusor vehicle.
Whenever possible, the person concerned shall also give the particulars
of the certificate of origin (issuing authority, number and date of certi-
ficate) under cover of which wasexported the piece of equipment,machine, apparatusor vehicle for whos e maintenance the partsareintended.
Article 45
Where the origin of essential spare parts within the meaning of Article
41 must be proved for their release for free circulation in the Commu-1993R2454 — EN — 01.04.2002 — 005.001 — 13
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nity by the production of a certificate of origin, the certificate shall
include the particularsreferred to in Article 44.
Article 46
In order to ensure application of the rules laid down in this section, the
competent authoritiesof the Member Statesmay require additionalproof, in particular:
— production of the invoice or a copy of the invoice relating to the
piece of equipment, machine, apparatusor vehicle put into freecirculation or previously exported,
— the contract or a copy of the contract or any other document
showing that delivery is being made as part of the normal mainte-nance service.
Section 3
Implementingprovisionsrelatingtocertificates oforigin
Subsection 1
Provisionsrelatingtouniversalcertificates oforigin
Article 47
When the origin of a product isor hasto be proved on importation by
the production of a certificate of origin, that certificate shall fulfil the
following conditions:
(a) it shall be made out by a reliable authority or agency duly author-
ized for that purpose by the country of issue;
(b) it shall contain all the particulars necessary for identifying the
product to which it relates, in particular:
— the number of packages, their nature, and the marks and
numbersthey 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 iss ubject to appreciable changesin weight
during carriage or when itsweight cannot be as certained or
when 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 agenciesof the Member Statess hall comply with the condi-tionspres cribed by Article 47 (a) and (b).
2. The certificatesand the applicationsrelating to them s hall be
made out on forms corresponding to the specimens in Annex 12.
3. Such certificatesof origin s hall certify that the goodsoriginated
in the Community.
However, when the exigenciesof export trade s o require, they may
certify that the goodsoriginated in a particular Member State.
If the conditionsof Article 24 of the Code are fulfilled only asa res ult
of a series of operations or processes carried out in different MemberStates, 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.1993R2454 — EN — 01.04.2002 — 005.001 — 14
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Where the circumstances so warrant, in particular where the applicant
maintainsa regular flow of exports , the Member Statesmay decide notto require an application for each export operation, on condition that
the provisions concerning origin are complied with.
Where the exigenciesof trade s o require, one or more extra copiesof
an origin certificate may be issued.
Such copies shall be made out on forms corresponding to the specimen
in Annex 12.
Article 50
1. The certificate shall measure 210 × 297 mm. A tolerance of up to
minus5 mm or plus8 mm in the length s hall be allowed. The paper
used shall be white, free of mechanical pulp, dressed for writingpurposes and weigh at least 64 g/m
2or between 25 and 30 g/m2where
air-mail paper is used. It shall have a printed guilloche pattern back-ground in sepia such as to reveal any falsification by mechanical or
chemical means.
2. The application form shall be printed in the official language or
in one or more of the official languagesof the exporting Member State.The certificate of origin form shall be printed in one or more of theofficial languagesof the Community or, depending on the practice
and requirementsof trade, in any other language.
3. Member Statesmay res erve the right to print the certificate of
origin formsor may have them printed by approved printers . In thelatter case, each certificate must bear a reference to such approval.
Each certificate of origin form must bear the name and address of the
printer or a mark by which the printer can be identified. It shall alsobear a serial number, either printed or stamped, by which it can beidentified.
Article 51
The application form and the certificate of origin shall be completed in
typescript or by hand in block capitals, in an identical manner, in oneof the official languagesof the Community or, depending on the prac-tice and requirementsof trade, in any other languages .
Article 52
Each origin certificate referred to in Article 48 shall bear a serial
number by which it can be identified. The application for the certificateand all copies of the certificate itself shall bear the same number.
In addition, the competent authoritiesor authorized agenciesof the
Member States may number such documents by order of issue.
Article 53
The competent authoritiesof the Member Statess hall determine what
additional particulars, if any, are to be given in the application. Suchadditional particulars shall be kept to a strict minimum.
Each Member State shall inform the Commission of the provisions it
adopts in pursuance of the preceding paragraph. The Commission shall
immediately communicate thisinformation to the other Member States .
Article 54
The competent authoritiesor authorized agenciesof the Member States
which have issued certificates of origin shall retain the applications for
a minimum of two years.
However, applicationsmay als o be retained in the form of copies
thereof, provided that these have the same probative value under thelaw of the Member State concerned.1993R2454 — EN — 01.04.2002 — 005.001 — 15
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Subsection 2
Specificprovisionsrelatingtocertificatesoforiginforcertainagri-
cultural productssubjecttospecialimportarrangements
Article 55
Articles56 to 65 lay down the conditionsfor us e of certificatesof
origin relating to agricultural productsoriginating in third countriesfor which special non-preferential import arrangements have beenestablished, in so far as these arrangements refer to the following
provisions.
(a)Certificates of origin
Article 56
1. Certificatesof origin relating to agricultural productsoriginating
in third countriesfor which s pecial non-preferential import arrange-ments are established shall be made out on a form conforming to thespecimen in Annex 13.
2. Such certificates shall be issued by the competent governmental
authoritiesof the third countriesconcerned, hereinafter referred to asthe issuing authorities, if the products to which the certificates relate
can be considered as products originating in those countries within the
meaning of the rulesin force in the Community.
3. Such certificates shall also certify all necessary information
provided for in the Community legislation governing the special import
arrangementsreferred to in Article 55.
4. Without prejudice to specific provisions under the special import
arrangementsreferred to in Article 55 the period of validity of the
certificates of origin shall be ten months from the date of issue by the
issuing authorities.
Article 57
1. Certificatesof origin drawn up in accordance with the provis ions
of this subsection shall consist only of a single sheet identified by theword ‘original’ next to the title of the document.
If additional copies are necessary, they shall bear the designation
‘copy’ next to the title of the document.
2. The competent authoritiesin the Community s hall accept asvalid
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 plus8 mm or minus5 mm in the length may be allowed. Thepaper used shall be white, not containing mechanical pulp, and shallweigh not less than 40 g/m
2. The face of the original shall have a
printed yellow guilloche pattern background making any falsificationby mechanical or chemical meansapparent.
2. The certificatess hall be printed and completed in one of the offi-
cial languagesof the Community.
Article 59
1. The certificate shall be completed in typescript or by means of a
mechanical data-processing system, or similar procedure.
2. Entries must not be erased or overwritten. Any changes shall be
made by crossing out the wrong entry and if necessary adding thecorrect particulars. Such changes shall be initialled by the personmaking them and endorsed by the issuing authorities.1993R2454 — EN — 01.04.2002 — 005.001 — 16
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Article 60
1. Box 5 of the certificates of origin issued in accordance with Arti-
cles56 to 59 s hall contain any additional particularswhich may berequired for the implementation of the special import arrangements towhich they relate asreferred to in Article 56 (3).
2. Unused spaces in boxes 5, 6 and 7 shall be struck through in such
a way that nothing can be added at a later stage.
Article 61
Each certificate of origin shall bear a serial number, whether or not
printed, by which it can be identified, and shall be stamped by theissuing authority and signed by the person or persons empowered to
do so.
The certificate shall be issued when the products to which it relates are
exported, and the issuing authority shall keep a copy of each certificate
issued.
Article 62
Exceptionally, the certificates of origin referred to above may be issued
after the export of the productsto which they relate, where the failure
to issue them at the time of such export was a result of involuntary
error or omission or special circumstances.
The issuing authorities may not issue retrospectively a certificate of
origin provided for in Articles56 to 61 until they have checked thatthe particulars in the exporter's application correspond to those in therelevant export file.
Certificates issued retrospectively shall bear one of the following:
— expedido aposteriori ,
— udstedt efterfølgende,
— Nachträglich ausgestellt,
—Εκδοθέν εκ των υστέρων ,
— Issued retrospectively,
— Délivréaposteriori ,
— rilasciato aposteriori ,
— afgegeven aposteriori ,
— emitidoaposteriori ,
— 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
productsprovide for the us e of the certificate of origin laid down in
Articles 56 to 62, the entitlement to use such arrangements shall be
subject to the setting up of an administrative cooperation procedureunless specified otherwise in the arrangements concerned.
To this end the third countries concerned shall send the Commission of
the European Communities:
— the names and addresses of the issuing authorities for certificates of
origin together with specimens of the stamps used by the saidauthorities,
— the names and addresses of the government authorities to which
requests for the subsequent verification of origin certificatesprovided for in Article 64 below should be sent.1993R2454 — EN — 01.04.2002 — 005.001 — 17
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The Commission shall transmit all the above information to the compe-
tent authoritiesof the Member States .
2. Where the third countries in question fail to send the Commission
the information specified in paragraph 1, the competent authorities inthe Community shall refuse access entitlement to the special importarrangements.
Article 64
1. Subsequent verification of the certificates of origin referred to in
Articles 56 to 62 shall be carried out at random and whenever reason-able doubt hasaris en asto the authenticity of the certificate or theaccuracy of the information it contains.
For origin mattersthe verification s hall be carried out on the initiative
of the customs authorities.
For the purposes of agricultural rules, the verification may be carried
out, where appropriate, by other competent authorities.
2. For the purposes of paragraph 1, the competent authorities in the
Community shall return the certificate of origin or a copy thereof to thegovernmental authority designated by the exporting country, giving,
where appropriate, the reasons of form or substance for an enquiry. If
the invoice hasbeen produced, the original or a copy thereof s hall beattached to the returned certificate. The authorities shall also provideany information that has been obtained suggesting that the particularsgiven on the certificatesare inaccurate or that the certificate isnotauthentic.
Should the customs authorities in the Community decide to suspend the
application of the special import arrangements concerned pending theresults of the verification they shall grant release of the productssubject to such precautions as they consider necessary.
Article 65
1. The results of subsequent verifications shall be communicated to
the competent authorities in the Community as soon as possible.
The said results must make it possible to determine whether the origin
certificatesremitted in the conditionslaid down in Article 64 aboveapply to the goodsactually exported and whether the latter may actu-ally give rise to application of the special importation arrangementsconcerned.
2. If there isno reply within a maximum time limit of s ix monthsto
requests for subsequent verification, the competent authorities in theCommunity shall definitively refuse to grant entitlement to the specialimport arrangements.
CHAPTER2
Preferential origin
Article 66
For the purposes of this Chapter:
(a) ‘manufacture’ means any kind of working or processing including
assembly or specific operations;
(b) ‘material’ meansany ingredient, raw material, component or part,
etc., used in the manufacture of the product;
(c) ‘product’ meansthe product being manufactured, even if it is
intended for later use in another manufacturing operation;
(d) ‘goods’ means both materials and products;
(e) ‘customs value’ means the value as determined in accordance with
the 1994 Agreement on implementation of Article VII of the1993R2454 — EN — 01.04.2002 — 005.001 — 18
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General Agreement on Tariffsand Trade (WTO Agreement on
customs valuation);
(f) ‘ex-worksprice’ in the lis t in Annex 15 meansthe price paid for
the product ex-worksto the manufacturer in whos e undertakingthe last working or processing is carried out, provided that the priceincludesthe value of all the materialsus ed, minusany internal
taxeswhich 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 at the time of importation of the non-originating materials
used, or, if this is not known and cannot be ascertained, the firstascertainable price paid for the materials in the Community or thebeneficiary country within the meaning of Article 67(1) or in thebeneficiary republic within the meaning of Article 98(1). Wherethe value of the originating materials used needs to be established,
this subparagraph shall be applied mutatismutandis ;
(h) ‘chapters’ and ‘headings’ mean the chapters and the headings (four-
digit codes) used in the nomenclature which makes up the Harmo-
nised System;
(i) ‘classified’ refers to the classification of a product or material under
a particular heading;
(j) ‘consignment’ means products which are either sent simultaneously
from one exporter to one consignee or covered by a single transportdocument covering their shipment from the exporter to theconsignee 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 concerning generalised tariff
preferencesgranted by the Community to productsoriginating in devel-oping countries(hereinafter referred to as‘beneficiary countries ’), the
following products shall be considered as originating in a beneficiary
country:
(a) productswholly obtained in that country within the meaning of
Article 68;
(b) productsobtained in that country in the manufacture of which
products other than those referred to in (a) are used, provided thatthe said products have undergone sufficient working or processingwithin the meaning of Article 69.
2. For the purposes of this section, products originating in the
Community, within the meaning of paragraph 3, which are subject ina beneficiary country to working or processing going beyond thatdescribed in Article 70 shall be considered as originating in that bene-ficiary country.
3. Paragraph 1 shall apply mutatismutandis in order to establish the
origin of the productsobtained in the Community.
4. In so far as Norway and Switzerland grant generalised tariff
preferencesto productsoriginating in the beneficiary countriesreferredto in paragraph 1 and apply a definition of the concept of origin corre-sponding to that set out in this section, products originating in the
Community, Norway or Switzerland which are subject in a beneficiary
country to working or processing going beyond that described inArticle 70 shall be considered as originating in that beneficiarycountry.
The provisions of the first subparagraph shall apply only to products
originating in the Community, Norway or Switzerland (according to1993R2454 — EN — 01.04.2002 — 005.001 — 19
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the rulesof origin relative to the tariff preferencesin ques tion) which
are exported direct to the beneficiary country.
The provisions of the first subparagraph shall not apply to products
falling within Chapters 1 to 24 of the Harmonised System.
The Commission shall publish in the Official Journal of the European
Communities (C series) the date from which the provisions laid down
in the first and second subparagraphs shall apply.
5. The provisions of paragraph 4 shall apply on condition that
Norway and Switzerland grant, by reciprocity, the same treatment toCommunity products.
Article 68
1. The following shall be considered as wholly obtained in a benefi-
ciary country or in the Community:
(a) mineral products extracted from its soil or from its seabed;
(b) vegetable productsharves ted there;
(c) live animalsborn and rais ed there;
(d) productsfrom live animalsrais ed there;
(e) productsobtained by hunting or fis hing conducted there;
(f) products of sea fishing and other products taken from the sea
outside its territorial waters by its vessels;
(g) products made on board its factory ships exclusively from the
productsreferred to in (f);
(h) used articles collected there fit only for the recovery of raw mate-
rials;
(i) waste and scrap resulting from manufacturing operations conducted
there;
(j) products extracted from the seabed or below the seabed which is
situated outside its territorial waters but where it has exclusive
exploitation rights;
(k) goods produced there exclusively from products specified in (a) to
(j).
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f)
and (g) shall apply only to vessels and factory ships:
— which are registered or recorded in the beneficiary country or in a
Member State,
— which sail under the flag of a beneficiary country or of a Member
State,
— which are at least 50 % owned by nationals of the beneficiary
country or of Member Statesor by a company having itsheadoffice 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 suchboardsare nationalsof that beneficiary country or of the MemberStates and of which, in addition, in the case of companies, at leasthalf the capital belongsto that beneficiary country or to theMember Statesor to public bodiesor nationalsof 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 watersof that country or of the Member States .
4. Vessels operating on the high seas, including factory ships on
which the fish caught is worked or processed, shall be considered aspart of the territory of the beneficiary country or of the Member Stateto which they belong, provided that they satisfy the conditions set outin paragraph 2.1993R2454 — EN — 01.04.2002 — 005.001 — 20
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Article 69
For the purposes of Article 67, products which are not wholly obtained
in a beneficiary country or in the Community are considered to besufficiently worked or processed when the conditions set out in thelist in Annex 15 are fulfilled.
Those conditions indicate, for all products covered by this section, the
working or processing which must be carried out on non-originating
materials used in manufacturing, and apply only in relation to such
materials.
If a product which hasacquired originating s tatusby fulfilling the
conditions set out in the list is used in the manufacture of anotherproduct, the conditionsapplicable to the product in which it isincorpo-rated shall not apply to it, and no account shall be taken of the non-originating materialswhich may have been us ed in itsmanufacture.
Article 70
1. Without prejudice to paragraph 2, the following operationss hall
be considered as insufficient working or processing to confer the statusof originating products, whether or not the requirements of Article 69are satisfied:
(a) operations to ensure the preservation of products in good condition
during transport and storage (ventilation, spreading out, drying,
chilling, placing in salt, sulphur dioxide or other aqueous solutions,
removal of damaged parts, and like operations),
(b) simple operations consisting of removal of dust, sifting or
screening, sorting, classifying, matching (including the making-upof sets of articles), washing, painting, cutting up;
(c) (i) changes of packing and breaking-up and assembly of packages,
(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on
cards or boards, etc., and all other simple packaging operations;
(d) affixing marks, labels and other like distinguishing signs on
productsor their packaging;
(e) simple mixing of products, whether or not of different kinds, where
one or more componentsof the mixture do not meet the conditionslaid down in this section to enable them to be considered as origi-nating in a beneficiary country or in the Community;
(f) simple assembly of parts to constitute a complete product;
(g) a combination of two or more of the operationss pecified in (a) to
(f);
(h) slaughter of animals.
2. All the operationscarried out in either a beneficiary country or
the Community on a given product shall be considered together whendetermining whether the working or processing undergone by thatproduct isto be regarded asins ufficient within the meaning of para-
graph 1.
Article 70a
1. The unit of qualification for the application of the provisions of
this section shall be the particular product which is considered as thebasic unit when determining classification using the nomenclature of
the Harmonised System.
Accordingly, it followsthat:
(a) when a product composed of a group or assembly of articles is clas-
sified under the terms of the Harmonised System in a single
heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products
classified under the same heading of the Harmonised System, eachproduct must be taken individually when applying the provisions ofthiss ection.1993R2454 — EN — 01.04.2002 — 005.001 — 21
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2. Where, under general rule 5 of the Harmonised System, packa-
ging is included with the product for classification purposes, it shallbe included for the purposes of determining origin.
Article 71
1. By way of derogation from the provisions of Article 69, non-
originating materialsmay be us ed in the manufacture of a givenproduct, provided that their total value doesnot exceed 10 % of the
ex-worksprice of the product.
Where, in the list, one or several percentage are given for the
maximum value of non-originating materials, such percentages mustnot be exceeded through the application of the first subparagraph.
2. Paragraph 1 shall not apply to products falling within Chapters 50
to 63 of the Harmonised System.
Article 72
1. By way of derogation from Article 67, for the purposes of deter-
mining whether a product manufactured in a beneficiary country which
isa member of a regional group originatestherein with the meaning ofthat Article, productsoriginating in any of the countriesof that regionalgroup and used in further manufacture in another country of the groupshall be treated as if they originated in the country of further manufac-
ture (regional cumulation).
2. The country of origin of the final product shall be determined in
accordance with Article 72a.
3. Regional cumulation shall apply to four separate regional groups
of beneficiary countries benefiting from the generalised 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, Vene-
zuela);
(d) the South Asian Association for Regional Cooperation (SAARC)
(Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri
Lanka)(3).
4. The expression ‘regional group’ shall be taken to mean the
ASEAN, the CACM, the Andean Community or the SAARC, asthecase may be.
Article 72a
1. When goodsoriginating in a country which isa member of a
regional group are worked or processed in another country of thesame regional group, they shall have the origin of the country of theregional group where the last working or processing was carried out,
provided that:
(a) the value added there, asdefined in paragraph 3, isgreater than the
highest customs value of the products used originating in any oneof the other countriesof the regional group, and
(b) the working or processing carried out there exceeds that set out in
Article 70 and, in the case of textile products, also those operationsreferred to at Annex 16.1993R2454 — EN — 01.04.2002 — 005.001 — 22
(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 obli-
gationslaid down in Article 72b.
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2. When the conditionsof original in paragraph 1(a) and (b) are not
satisfied, the products shall have the origin of the country of theregional group which accounts for the highest customs value of the
originating productscoming from other countriesof the regional group.
3. ‘Value added’ meansthe ex-worksprice minusthe cus tomsvalue
of each of the productsincorporated which originated in anothercountry of the regional group.
4. Proof of the originating status of goods exported from a country
of a regional group to another country of the same group to be used in
further working or processing, or to be re-exported where no furtherworking or processing takes place, shall be established by a certificateof origin Form A issued in the first country.
5. Proof of the originating status, acquired or retained under the
termsof Article 72, thisArticle and Article 72b, of goodsexported
from a country of a regional group to the Community, shall be estab-
lished by a certificate of origin Form A issued or an invoice declarationmade out in that country on the basis of a certificate of origin Form Aissued according to the provisions of paragraph 4.
6. The country of origin shall be marked in box 12 of the certificate
of origin Form A or on the invoice declaration, that country being:
— in the case of products exported without further working or proces-
sing according to paragraph 4, the country of manufacture;
— in the case of products exported after further working or processing,
the country of origin asdetermined in accordance with paragraph 1.
Article 72b
1. Articles72 and 72a s hall apply only where:
(a) the rulesregulating trade in the context of regional cumulation, as
between the countriesof the regional group, are identical to thos elaid down in thiss ection:
(b) each country of the regional group hasundertaken to comply or
ensure compliance with the terms of this section and to providethe administrative cooperation necessary both to the Communityand to the other countriesof the regional group in order to ens urethe correct issue of certificates of origin Form A and the verifica-tion of certificatesof origin Form A and invoice declarations .
This undertaking shall be transmitted to the Commission through
the Secretariat of the regional group.
The Secretariatsare asfollows :
— the ASEAN General Secretariat,
— Secretaría de Integración Económica Centroamericana (SIECA),— the Junta del Acuerdo de Cartagena,— the SAARC Secretariat,
asthe cas e may be.
2. The Commission shall inform the Member States when the condi-
tions 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 countriesof the regional group when they pas sthrough the territoryof any of the other countriesof the regional group, whether or not
further working or processing take place there.
Article 73
Accessories, spare parts and tools dispatched with a piece of equip-
ment, machine, apparatusor vehicle which are part of the normalequipment and included in the price thereof or which are not separatelyinvoiced, shall be regarded as one with the piece of equipment,machine, apparatusor vehicle in ques tion.1993R2454 — EN — 01.04.2002 — 005.001 — 23
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Article 74
Sets, as defined in general rule 3 of the Harmonised System, shall be
regarded asoriginating when all the component productsare origi-
nating products. Nevertheless, when a set is composed of originatingand non-originating products, the set as a whole shall be regarded asoriginating, provided that the value of the non-originating productsdoesnot exceed 15 % of the ex-worksprice of the s et.
Article 75
In order to determine whether a product isan originating product, it
shall not be necessary to determine the origin of the following whichmight be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machinesand tools ;
(d) goodswhich do not enter, and which are not intended to enter, into
the final composition of the product.
Article 76
1. Derogations from the provisions of this section may be made in
favour of the least-developed beneficiary countries benefiting from thegeneralised system of preferences when the development of existing
industries or the creation of new industries justifies them. The least-
developed beneficiary countriesare lis ted in the Council Regulationsand the ECSC Decision concerning the application of generalised tariffpreferences. For this purpose, the country concerned shall submit to theCommunity a request for a derogation together with the reasons for therequest in accordance with paragraph 3.
2. The examination of requests shall, in particular, take into account:
(a) cases where the application of existing rules of origin would affect
significantly the ability of an existing industry in the countryconcerned to continue itsexportsto the Community, with particular
reference to cases where this could lead to business closures;
(b) specific cases where it can be clearly demonstrated that significant
investment in an industry could be deterred by the rules of origin
and where a derogation encouraging implementation of the invest-
ment programme would enable the rules to be satisfied by stages;
(c) the economic and social impact of the decision to be taken espe-
cially in respect of employment in the beneficiary countries and
the Community.
3. In order to facilitate the examination of requests for derogation,
the country making the request shall furnish in support of its requestthe fullest possible information, covering in particular the points listed
below:
— description of the finished product,
— nature and quantity of materialsoriginating in a third country,— manufacturing process,— value added,
— the number of employeesin the enterpris e concerned,
— the anticipated volume of the exportsto the Community,— other possible sources of supply for raw materials,— reasons for the duration requested,— other observations.
4. The Commission shall present the derogation-request to the
Committee. It shall be decided on according to the procedure laiddown in Article 249 of the Code.1993R2454 — EN — 01.04.2002 — 005.001 — 24
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5. Where use is made of a derogation, the following phrase must
appear in box 4 of the certificate of origin Form A, or on the invoicedeclaration laid down in Article 89:
‘Derogation - Regulation (EC) No …/…’.
6. The provisions of paragraphs 1 to 5 shall apply to any prolonga-
tions.
Article 77
The conditions set out in this section for acquiring originating status
must continue to be fulfilled at all times in the beneficiary country orin the Community.
If originating productsexported from the beneficiary country or from
the Community to another country are returned, they must be consid-ered as non-originating unless it can be demonstrated to thesatisfaction of the competent authorities that:
— the products returned are the same as those which were exported,
and
— they have not undergone any operations beyond that necessary to
preserve them in good condition while in that country or whilebeing exported.
Article 78
1. The following shall be considered as transported direct from the
beneficiary country to the Community or from the Community to the
beneficiary country:
(a) products transported without passing through the territory of any
other country, except in the case of the territory of another countryof the same regional group where Article 72 is applied;
(b) products constituting one single consignment transported through
the territory of countriesother than the beneficiary country or theCommunity, with, should the occasion arise, trans-shipment ortemporary warehousing in those countries, provided that theproducts remain under the surveillance of the customs authorities
in the country of transit or of warehousing and do not undergo
operationsother than unloading, reloading or any operationdesigned to preserve them in good condition;
(c) productstrans ported 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 productsremain underthe surveillance of the customs authorities of the country of transitor of warehousing and do not undergo operations other thanunloading, reloading or any operation designed to preserve them
in good condition;
(d) productswhich are trans ported by pipeline without interruption
across a territory other than that of the exporting beneficiarycountry or of the Community.
2. Evidence that the conditionss pecified in paragraph 1(b) and (c)
have been fulfilled shall be supplied to the competent customs authori-tiesby the production of:
(a) a single transport document covering the passage from the
exporting country through the country of transit; or
(b) a certificate issued by the customs authorities of the country of
transit:
— giving an exact description of the products,
— stating the dates of unloading and reloading of the products and,
where applicable, the names of the ships, or the other means of
transport used, and
— certifying the conditionsunder which the productsremained in
the country of transit;
(c) or, failing these, any substantiating documents.1993R2454 — EN — 01.04.2002 — 005.001 — 25
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Article79
1.Originatingproductssentfromabeneficiarycountryforexhibi-
tioninanothercountryandsoldaftertheexhibitionforimportationintotheCommunityshallbenefit,onimportation,fromthetariffpreferencesreferredtoinArticle67,providedthattheproductsmeet
therequirementsofthissectionentitlingthemtoberecognisedas
originatinginthebeneficiarycountryandprovidedthatitisshowntothesatisfactionofthecompetentCommunitycustomsauthoritiesthat:
(a)anexporterhasconsignedtheseproductsfromthebeneficiary
countrydirectlytothecountryinwhichtheexhibitionisheldandhasexhibitedthemthere;
(b)theproductshavebeensoldorotherwisedisposedofbythat
exportertoapersonintheCommunity;
(c)theproductshavebeenconsignedduringtheexhibitionorimmedi-
atelythereaftertotheCommunityinthestateinwhichtheyweresentforexhibition;
(d)theproductshavenot,sincetheywereconsignedforexhibition,
beenusedforanypurposeotherthandemonstrationattheexhibi-tion.
2.AcertificateoforiginFormAshallbesubmittedtotheCommu-nitycustomsauthoritiesinthenormalmanner.Thenameandaddressoftheexhibitionmustbeindicatedthereon.Wherenecessary,addi-
tionaldocumentaryevidenceofthenatureoftheproductsandthe
conditionsunderwhichtheyhavebeenexhibitedmayberequired.
3.Paragraph1shallapplytoanytrade,industrial,agriculturalor
craftsexhibition,fairorsimilarpublicshowordisplaywhichisnotorganizedforprivatepurposesinshopsorbusinesspremiseswithaviewtothesaleofforeignproducts,andduringwhichtheproductsremainundercustomscontrol.
Subsection2
Proofoforigin
Article80
Productsoriginatinginthebeneficiarycountryshallbenefitfromthe►
C6tariffpreferences ◄referredtoinArticle67,onsubmissionof
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 appearsin Annex 18, given by the exporter on an invoice,a delivery note or any other commercial document which describesthe productsconcerned in s ufficient detail to enable them to beidentified (hereinafter referred to asthe ‘invoice declaration’).
(a)CERTIFICATE OF ORIGINFORM A
Article 81
1. Originating products within the meaning of this section shall beeligible, on importation into the Community, to benefit from the tariffpreferencesreferred to in Article 67, provided that they have been
transported directly within the meaning of Article 78, on submission
of a certificate of origin Form A, issued by the customs authorities orby other competent governmental authoritiesof the beneficiary country,provided that the latter country:
— has communicated to the Commission the information required by
Article 93, and
— assists the Community by allowing the customs authorities of
Member Statesto verify the authenticity of the document or the
accuracy of the information regarding the true origin of theproductsin ques tion.1993R2454 — EN — 01.04.2002 — 005.001 — 26
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2. A certificate of origin Form A may be issued only where it can
serve as the documentary evidence required for the purposes of thetariff preferencesreferred to in Article 67.
3. A certificate of origin Form A shall be issued only on written
application from the exporter or his authorised representative.
4. The exporter or his authorised representative shall submit with his
application any appropriate supporting documents proving that theproducts to be exported qualify for the issue of a certificate of originForm A.
5. The certificate shall be issued by the competent governmental
authoritiesof the beneficiary country if the productsto be exportedcan be considered as products originating in that country within themeaning of Subsection 1. The certificate shall be made available tothe exporter ass oon asthe export hastaken place or isens ured.
6. For the purposes of verifying whether the conditions set out in
paragraph 5 have been met, the competent governmental authorities
shall have the right to call for any documentary evidence or to carryout any check which they consider appropriate.
7. It shall be the responsibility of the competent governmental
authoritiesof the beneficiary country to ens ure that certificatesandapplicationsare duly completed.
8. The completion of box 2 of the certificate of origin Form A shall
be optional. Box 12 shall be duly completed by indicating ‘European
Community’ or one of the Member States.
9. The date of issue of the certificate of origin Form A shall be indi-
cated in box 11. The signature to be entered in that box, which isreserved for the competent governmental authorities issuing the certifi-
cate, shall be handwritten.
Article 82
Where, at the request of the importer and on the conditions laid down
by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of general rule 2(a) of theHarmonised System and falling within Section XVI or XVII or headingNo 7308 or 9406 of the Harmonised System are imported by instal-ments, a single proof of origin for such products shall be submitted 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 concerning the tariff prefer-ences referred to in Article 67, it shall be the responsibility of thecompetent governmental authoritiesof the exporting country to takeany 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 Statesof importation in accordance with the procedureslaiddown in Article 62 of the Code. The said authorities may require atranslation of a proof of origin and may also require the import declara-tion to be accompanied by a statement from the importer to the effect
that the productsmeet the conditionsrequired for the application of
thiss ection.
Article 85
1. By way of derogation from Article 81(5), a certificate of origin
Form A may exceptionally be issued after exportation of the productsto which it relates, if:
(a) it was not issued at the time of exportation because of errors or
involuntary omissions or special circumstances; or1993R2454 — EN — 01.04.2002 — 005.001 — 27
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(b)itisdemonstratedtothesatisfactionofthecompetentgovernmental
authoritiesthatacertificateoforiginFormAwasissuedbutwas
notacceptedatimportationfortechnicalreasons.
2.Thecompetentgovernmentalauthoritiesmayissueacertificateretrospectivelyonlyafterverifyingthattheinformationsuppliedintheexporter'sapplicationagreeswiththatinthecorrespondingexportfile
andthatacertificateoforiginFormAsatisfyingtheprovisionsofthis
sectionwasnotissuedwhentheproductsinquestionwereexported.
3.Box4ofcertificatesoforiginFormAissuedretrospectivelymust
containtheendorsement‘Issuedretrospectively’or‘Délivréaposter-
iori’.
Article86
1.Intheeventofthetheft,lossordestructionofacertificateoforiginFormA,theexportermayapply,tothecompetentgovernmentalauthoritieswhichissuedit,foraduplicatetobemadeoutonthebasisoftheexportdocumentsintheirpossession.Box4ofaduplicateFormAissuedinthiswaymustbeendorsedwiththeword‘Duplicate’or
‘Duplicata’,togetherwiththedateofissueandtheserialnumberof
theoriginalcertificate.
2.ForthepurposesofArticle90b,theduplicateshalltakeeffect
fromthedateoftheoriginal.
Article87
1.Whenoriginatingproductsareplacedunderthecontrolofa
customsofficeintheCommunity,itshallbepossibletoreplacetheoriginalproofoforiginbyoneormorecertificatesoforiginFormAforthepurposeofsendingallorsomeoftheseproductselsewherewithintheCommunityortoSwitzerlandorNorway.Thereplacementcertificate(s)oforiginFormAshallbeissuedbythecustomsoffice
underwhosecontroltheproductsareplaced.
2.Thereplacementcertificateissuedinapplicationofparagraph1
orArticle88shallberegardedasthedefinitivecertificateoforigin
fortheproductstowhichitrefers.Thereplacementcertificateshall
bemadeoutonthebasisofawrittenrequestbythere-exporter.
3.Thetopright-handboxofthereplacementcertificateshallindi-
catethenameoftheintermediarycountrywhereitisissued.
Box4shallcontainthewords‘Replacementcertificate’or
►
C6‘Certificatderemplacement’, ◄aswellasthedateofissueof
theoriginalcertificateoforiginanditsserialnumber.
Thenameofthere-exportershallbegiveninbox1.Thenameofthefinalconsigneemaybegiveninbox2.
►
C6Allparticularsof ◄there-exportedproductsappearingonthe
originalcertificateshallbetransferredtoboxes3to9.
►C6Referencestothe ◄re-exporter'sinvoiceshallbegiveninbox
10.The customs authorities which issued the replacement certificate shall
endorse box 11. The responsibility of the authorities is confined to theissue of the replacement certificate. The particulars in box 12concerning the country of origin and the country of destination shallbe 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 originalcertificate.
4. The customs office which is requested to perform the operation
referred to in paragraph 1 should note on the original certificate theweights, numbers and nature of the products forwarded and indicatethereon the serial numbers of the corresponding replacement certificateor certificates. It shall keep the original certificate for at least threeyears.1993R2454 — EN — 01.04.2002 — 005.001 — 28
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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 prefer-
encesreferred to in Article 67 on production of a replacement
certificate of origin Form A issued by the customs authorities ofNorway or Switzerland on the basis of a certificate of origin Form Aissued by the competent governmental authorities of the beneficiarycountry, provided that the conditionslaid down in Article 78 have
been satisfied and provided that Norway or Switzerland assists the
Community by allowing itscus tomsauthoritiesto verify the authenti-city and accuracy of the certificates issued. The verification procedurelaid down in Article 94 shall apply mutatis mutandis . The time limit
laid down in Article 94(3) shall be extended to eight months.
(b)INVOICEDECLARATION
Article 89
1. The invoice declaration may be made out:
(a) by an approved Community exporter within the meaning of Article
90, or
(b) by any exporter for any consignment consisting of one or more
packagescontaining originating productswhos e total value doesnot exceed EUR 6 000, and provided that the assistance referredto 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 requirementsof thiss ection.
3. The exporter making out an invoice declaration shall be prepared
to submit at any time, at the request of the customs or other competent
governmental authoritiesof the exporting country, all appropriate docu-mentsproving the originating s tatusof the productsconcerned aswellasthe fulfilment of the other requirementsof thiss ection.
4. An invoice declaration shall be made out by the exporter in either
French or English by typing, stamping or printing on the invoice, thedelivery note or any other commercial document, the declaration, the
text of which appearsin Annex 18. If the declaration ishandwritten,
it shall be written in ink in printed characters.
5. Invoice declarations shall bear the original signature of the
exporter in manuscript. However, an approved exporter within themeaning of Article 90 shall not be required to sign such declarationsprovided that he givesthe cus tomsauthoritiesa written undertakingthat he accepts full responsibility for any invoice declaration which
identifies him as if it had been signed in manuscript by him.
6. In the cases referred to in paragraph 1(b), the use of an invoice
declaration shall be subject to the following special conditions:
(a) one invoice declaration shall be made out for each consignment;
(b) if the goodscontained in the cons ignment have already been
subject to verification in the exporting country by reference to thedefinition of ‘originating products’, the exporter may refer to thischeck in the invoice declaration.
The provisions of the first subparagraph shall not exempt exporters
from complying with any other formalitiesrequired under cus tomsorpostal regulations.1993R2454 — EN — 01.04.2002 — 005.001 — 29
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Article90
1.ThecustomsauthoritiesoftheCommunitymayauthoriseany
exporter,hereinafterreferredtoasan‘approvedexporter’,whomakesfrequentshipmentsofproductsoriginatingintheCommunitywithinthemeaningofArticle67(2),andwhooffers,tothesatisfactionofthecustomsauthorities,allguaranteesnecessarytoverifytheoriginating
statusoftheproductsaswellasthefulfilmentoftheotherrequire-
mentsofthissection,tomakeoutinvoicedeclarations,irrespectiveofthevalueoftheproductsconcerned.
2.Thecustomsauthoritiesmaygrantthestatusofapprovedexporter
subjecttoanyconditionswhichtheyconsiderappropriate.
3.Thecustomsauthoritiesshallgrant ►
C6totheapproved
exporter ◄acustomsauthorisationnumberwhichshallappearonthe
invoicedeclaration.
4.Thecustomsauthoritiesshallmonitortheuseoftheauthorisation
bytheapprovedexporter.
5.Thecustomsauthoritiesmaywithdrawtheauthorisationatany
time.Theyshalldosowheretheapprovedexporternolongeroffers
theguaranteesreferredtoinparagraph1,doesnotfulfiltheconditionsreferredtoinparagraph2orotherwisemakesimproperuseoftheauthorisation.
Article90a
1.EvidenceoftheoriginatingstatusofCommunityproductswithinthemeaningofArticle67(2)shallbefurnishedbyeither:
(a)theproductionof ►
C6amovementcertificateEUR.1 ◄,a
specimenofwhichissetoutinAnnex21;or
(b)theproductionofadeclarationasreferredtoinArticle89.
2.Theexporterorhisauthorisedrepresentativeshallenter‘GSP
beneficiarycountries’and‘EC’,or‘PaysbénéficiairesduSPG’and‘CE’,inbox2ofthemovementcertificateEUR.1.
3.Theprovisionsofthissectionconcerningtheissue,useand
subsequentverificationofcertificatesoforiginFormAshallapplymutatismutandis to►
C6movementcertificatesEUR.1 ◄and,with
the exception of the provisions concerning their issue, to invoice
declarations.
Article 90b
1. A proof of origin shall be valid for 10 months from the date ofissue in the exporting country, and shall be submitted within the said
period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities of
the importing country after the final date for presentation specified in
paragraph 1 may be accepted for the purpose of applying the tariff
preferences referred to in Article 67, where the failure to submit thesedocuments by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of
the importing country my accept the proofsof origin where the
products have been submitted before the said final date.
4. At the request of the importer and having regard to the conditions
laid down by the customs authorities of the importing Member State, 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 flowsof a s ignificant commercial value;
(b) are the subject of the same contract of sale, the parties of this
contract established in the exporting country or in the Community;
(c) are classified in the same code (eight digits) of the Combined
Nomenclature;1993R2454 — EN — 01.04.2002 — 005.001 — 30
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(d)comeexclusivelyfromthesameexporter,aredestinedforthesame
importer,andaremadethesubjectofentryformalitiesatthesame
customsofficeintheCommunity.
Thisprocedureshallbeapplicableforthequantitiesandaperioddeter-minedbythecompetentcustomsauthorities.Thisperiodcannot,inanycircumstances,exceedthreemonths.
Article90c
1.Productssentassmallpackagesfromprivatepersonstoprivatepersonsorformingpartoftravellers'personalluggageshallbeadmittedasoriginatingproductsbenefitingfromthetariffpreferencesreferredtoinArticle67withoutrequiringthepresentationofacertifi-
cateoforiginFormAoraninvoicedeclaration,providedthatsuch
productsarenotimportedbywayoftradeandhavebeendeclaredasmeetingtheconditionsrequiredfortheapplicationofthissectionandwherethereisnodoubtastotheveracityofsuchadeclaration.
2.Importswhichareoccasionalandconsistsolelyofproductsfor
thepersonaluseoftherecipientsortravellersortheirfamiliesshall
notbeconsideredasimportsbywayoftradeifitisevidentfromthenatureandquantityoftheproductsthatnocommercialpurposeisinview.
Furthermore,thetotalvalueoftheseproductsshallnotexceedEUR
500inthecaseofsmallpackagesorEUR1200inthecaseofproductsformingpartoftravellers'personalluggage.
Article91
1.WhenArticle67(2),(3)or(4)applies,thecompetentgovern-mentalauthoritiesofthebeneficiarycountrycalledontoissueacertificateoforiginFormAforproductsinthemanufactureofwhichmaterialsoriginatingintheCommunity,NorwayorSwitzerlandareusedshallrelyonthe ►
C6movementcertificateEUR.1 ◄or,where
necessary,theinvoicedeclaration.
2.Box4ofcertificatesoforiginFormAissuedinthecasessetout
inparagraph1shallcontaintheremark‘ECcumulation’,‘Norwaycumulation’,‘Switzerlandcumulation’,or‘CumulCE’,‘CumulNorvège’,‘CumulSuisse’.
Article92
ThediscoveryofslightdiscrepanciesbetweenthestatementsmadeinthecertificateoforiginFormA,inthe ►
C6movementcertificate
EUR.1 ◄orinaninvoicedeclaration,andthosemadeinthedocu-
mentssubmittedtothecustomsofficeforthepurposeofcarryingouttheformalitiesforimportingtheproductsshallnot ipsofacto render
thecertificateordeclarationnullandvoidifitisdulyestablishedthatthatdocumentdoescorrespondtotheproductssubmitted.
Obviousformalerrorssuchastypingerrorsonacertificateoforigin
FormA, ►
C6amovementcertificateEUR.1 ◄oraninvoice
declaration should not cause this document to be rejected if these errors
are not such as to create doubts concerning the correctness of the state-mentsmade 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 autho-rities, and the names and addresses of the relevant governmentalauthorities responsible for the control of the certificates of originForm A and the invoice declarations. The stamps shall be valid as1993R2454 — EN — 01.04.2002 — 005.001 — 31
▼M18
fromthedateofreceiptbytheCommissionofthespecimens.The
CommissionshallforwardthisinformationtothecustomsauthoritiesoftheMemberStates.Whenthesecommunicationsaremadewithin
theframeworkofanamendmentofpreviouscommunications,the
Commissionshallindicatethedateofentryintouseofthosenewstampsaccordingtotheinstructionsgivenbythecompetentgovern-mentalauthoritiesofthebeneficiarycountries.Thisinformationisforofficialuse;however,whengoodsaretobereleasedforfreecircula-
tion,thecustomsauthoritiesinquestionmayallowtheimporterorhis
dulyauthorisedrepresentativetoconsultthespecimenimpressionsofthestampsmentionedinthisparagraph.
2.TheCommissionshallpublish,inthe OfficialJournalofthe
EuropeanCommunities (‘C’series),thedateonwhichthenewbenefi-
ciarycountriesreferredtoinArticle97mettheobligationssetoutin
paragraph1.
3.TheCommissionshallsend,tothebeneficiarycountries,
specimenimpressionsofthestampsusedbythecustomsauthoritiesoftheMemberStatesfortheissueof ►
C6movementcertificates
EUR.1 ◄.
Article93a
ForthepurposesoftheprovisionsconcerningthetariffpreferencesreferredtoinArticle67,everybeneficiarycountryshallcomplyor
ensurecompliancewiththerulesconcerningtheoriginoftheproducts,
thecompletionandissueofcertificatesoforiginFormA,thecondi-tionsfortheuseofinvoicedeclarationsandthoseconcerningmethodsofadministrativecooperation.
Article94
1.SubsequentverificationsofcertificatesoforiginFormAandinvoicedeclarationsshallbecarriedoutatrandomorwheneverthecustomsauthoritiesintheCommunityhavereasonabledoubtsasto
theauthenticityofsuchdocuments,theoriginatingstatusofthe
productsconcernedorthefulfilmentoftheotherrequirementsofthissection.
2.Forthepurposesofimplementingtheprovisionsofparagraph1,
thecustomsauthoritiesintheCommunityshallreturnthecertificateoforiginFormAandtheinvoice,ifithasbeensubmitted,theinvoice
declaration,oracopyofthesedocuments,tothecompetentgovern-
mentalauthoritiesintheexportingbeneficiarycountrygiving,whereappropriate,thereasonsfortheenquiry.Anydocumentsandinforma-tionobtainedsuggestingthattheinformationgivenontheproofoforiginisincorrectshallbeforwardedinsupportoftherequestforveri-fication.
Ifthesaidauthoritiesdecidetosuspendthegrantingofthetariff
preferencesreferredtoinArticle67whileawaitingtheresultsoftheverification,releaseoftheproductsshallbeofferedtotheimportersubjecttoanyprecautionarymeasuresjudgednecessary.
3.Whenanapplicationforsubsequentverificationhasbeenmadein
accordancewithparagraph1,suchverificationshallbecarriedoutand
itsresultscommunicatedtothecustomsauthoritiesintheCommunity
withinamaximumofsixmonths.Theresultsshallbesuchastoestab-lishwhethertheproofoforigininquestionappliestotheproductsactuallyexportedandwhethertheseproductscanbeconsideredasproductsoriginatinginthebeneficiarycountryorintheCommunity.
4.InthecaseofcertificatesoforiginFormAissuedinaccordance
withArticle91,thereplyshallincludeacopy(copies)ofthe
►
C6movementcertificate(s)EUR.1 ◄or,wherenecessary,ofthe
corresponding invoice declaration(s).
5. If in cases of reasonable doubt there is no reply within the six
months specified in paragraph 3 or if the reply does not contain suffi-cient information to determine the authenticity of the document inquestion or the real origin of the products, a second communication1993R2454 — EN — 01.04.2002 — 005.001 — 32
▼M18
shallbe ►C6sentto ◄thecompetentauthorities.Ifafterthesecond
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 of the document in question or the real origin of
the products to be determined, the requesting authorities shall, exceptin exceptional circumstances, refuse entitlement to the tariff prefer-ences.
The provisions of the first subparagraph shall apply between the coun-
tries of the same regional group for the purposes of the subsequent
verification of the certificates of origin Form A issued in accordance
with thiss ection.
6. Where the verification procedure or any other available informa-
tion appears to indicate that the provisions of this section are beingcontravened, the exporting beneficiary country shall, on its own initia-tive or at the request of the Community, carry out appropriate inquiries
or arrange for such inquiries to be carried out with due urgency to
identify and prevent such contraventions. For this purpose, the Commu-nity may participate in the inquiries.
7. For the purposes of the subsequent verification of certificates of
origin Form A, copiesof the certificates , aswell asany export docu-ments referring to them, shall be kept for at least three years by the
competent governmental authoritiesof the exporting beneficiary
country.
Article 95
Article 78(1)(c) and Article 88 shall apply only in so far as Norwayand Switzerland, in the context of tariff preferencesgranted by themto certain productsoriginating in developing countries , apply provi-sions similar to those of the Community.
The Commission shall inform the Member States' customs authorities
of the adoption by Norway and Switzerland of such provisions and
shall notify them of the date from which the provisions of Article78(1)(c) and Article 88, and the similar provisions adopted by Norwayand Switzerland, are applied.
These provisions shall apply on condition that the Community, Norway
and Switzerland have concluded an agreement stating, among 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’ used in this section shall not cover Ceutaand Melilla. The term ‘productsoriginating in the Community’ s hallnot cover productsoriginating in Ceuta and Melilla.
2. ThisSection s hall apply mutatismutandis in determining whether
productsmay be regarded asoriginating in the exporting beneficiary
country benefiting from the generalised system of preferences when
imported into Ceuta and Melilla or asoriginating in Ceuta and Melilla.
3. Ceuta and Melilla shall be regarded as a single territory.4. The provisions of this section concerning the issue, use and
subsequent verification of certificates of origin Form A shall applymutatismutandis to productsoriginating in Ceuta and Melilla.
5. The Spanish customs authorities shall be responsible for theapplication of thiss ection in Ceuta and Melilla.1993R2454 — EN — 01.04.2002 — 005.001 — 33
▼M18
Subsection5
Finalprovision
Article97
Whenacountryorterritoryisadmittedorreadmittedasabeneficiary
countryinrespectofproductsreferredtointherelevantCouncilRegu-
lationsortheECSCDecision,goodsoriginatinginthatcountryor
territorymaybenefitfromthegeneralisedsystemofpreferencesonconditionthattheywereexportedfromthebeneficiarycountryorterri-toryonorafterthedatereferredtoinArticle93(2).
Section2
Beneficiarycountriesorterritoriestowhichpreferentialtariff
measuresadoptedunilaterallybytheCommunityforcertaincoun-
triesorterritoriesapply
Subsection1
Definitionoftheconceptoforiginatingproducts
Article98
1.ForthepurposesoftheprovisionsconcerningpreferentialtariffmeasuresadoptedunilaterallybytheCommunityforcertaincountries,
groupsofcountriesorterritories(hereinafterreferredtoas‘beneficiarycountriesorterritories’),withtheexceptionofthosereferredtoinSection1ofthisChapterandtheoverseascountriesandterritoriesassociatedwiththeCommunity,thefollowingproductsshallbeconsid-eredasproductsoriginatinginabeneficiarycountryorterritory:
(a)productswhollyobtainedinthat ►
M21beneficiarycountryor
territory ◄withthemeaningofArticle99;
(b)productsobtainedinthat ►M21beneficiarycountryorterri-
tory◄,inthemanufactureofwhichproductsotherthanthose
referredtoin(a)areused,providedthatthesaidproductshaveundergonesufficientworkingorprocessingwithinthemeaningofArticle100.
2.Forthepurposesofthissection,productsoriginatingintheCommunity,withinthemeaningofparagraph3,whicharesubjectina►
M21beneficiarycountryorterritory ◄toworkingorprocessing
goingbeyondthatdescribedinArticle101shallbeconsideredasorigi-natinginthat ►
M21beneficiarycountryorterritory ◄.
3.Paragraph1shallapply mutatismutandis inestablishingthe
originoftheproductsobtainedintheCommunity.
Article99
1.Thefollowingshallbeconsideredaswhollyobtainedina►
M21beneficiarycountryorterritory ◄orintheCommunity:
(a)mineralproductsextracted ►C6fromitssoilor ◄fromits
seabed;
(b) vegetable productsharves ted there;
(c) live animalsborn and rais ed there;
(d) productsfrom live animalsrais ed there;
(e) productsobtained by hunting or fis hing conducted there;
(f) products of sea-fishing and other products taken from the sea
outside the territorial waters by its vessels;
(g) products made on board its factory ships exclusively from the
productsreferred to in (f);1993R2454 — EN — 01.04.2002 — 005.001 — 34
▼M21
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▼M21
▼M18
▼M18
(h) used articles collected there, fit only for the recovery of raw mate-
rials;
(i) waste and scrap resulting from manufacturing operations conducted
there;
(j) products extracted from the seabed or below the seabed which is
situated outside its territorial waters but where it has exclusive
exploitation rights;
(k) goods produced there exclusively from products specified in (a) to
(j).
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 ►M21beneficiary country
or territory ◄or in a Member State,
— which sail under the flag of a ►M21beneficiary country or terri-
tory◄or of a Member State,
— which are owned to the extent of at least 50 % by nationals of the
►M21beneficiary country or territory ◄or of Member Statesor
by a company with itshead office in that republic or in one of theMember States, of which the manager or managers, Chairman ofthe Board of Directorsor of the Supervis ory Board, and themajority of the membersof s uch boardsare nationalsof that
►
M21beneficiary country or territory ◄or of the Member States
and of which, in addition, in the case of companies, at least half thecapital belongsto that ►
M21beneficiary country or territory ◄
or to the Member Statesor to public bodiesor nationalsof that►
M21beneficiary country or territory ◄or of the Member
States,
— of which the master and officers are nationals of the
►M21beneficiary country or territory ◄or of the Member
States, and
— of which at least 75 % of the crew are nationals of the
►M21beneficiary country or territory ◄or of the Member
States.
3. The terms‘ ►M21beneficiary country or territory ◄’ and
‘Community’ shall also cover the territorial waters of that republic orof the Member States.
4. Vessels operating on the high seas, including factory ships on
which the fish caught is worked or processed, shall be considered as
part of the territory of the ►
M21beneficiary country or territory ◄
or of the Member State to which they belong, provided that they satisfythe conditionss et out in paragraph 2.
Article 100
For the purposes of Article 98, products which are not wholly obtained
in a►
M21beneficiary country or territory ◄or in the Community
are considered to be sufficiently worked or processed when the condi-
tions set out in the list in Annex 15 are fulfilled.
Those conditions indicate, for all products covered by this section, the
working or processing which must be carried out on non-originatingmaterials used in manufacturing and apply only in relation to suchmaterials.
If a product which hasacquired originating s tatusby fulfilling the
conditions set out in the list is used in the manufacture of anotherproduct, the conditionsapplicable to the product in which it isincorpo-rated do not apply to it, and no account shall be taken of the non-originating materialswhich may have been us ed in itsmanufacture.
Article 101
1. Without prejudice to paragraph 2, the following operationss hall
be considered as insufficient working or processing to confer the status1993R2454 — EN — 01.04.2002 — 005.001 — 35
▼M18
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 consisting of removal of dust, sifting or
screening, sorting, classifying, matching (including the making-upof sets of articles), washing, painting, cutting up;
(c) (i) changes of packing and breaking-up and assembly of packages,
(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on
cards or boards, etc., and all other simple packaging operations;
(d) affixing marks, labels and other like distinguishing signs on
productsor their packaging;
(e) simple mixing of products, whether or not of different kinds, where
one or more componentsof the mixture do not meet the conditions
laid down in this section to enable them to be considered as origi-nating in a ►
M21beneficiary country or territory ◄or in the
Community;
(f) simple assembly of parts to constitute a complete product;
(g) a combination of two or more of the operationss pecified in (a) to
(f);
(h) slaughter of animals.
2. All the operationscarried out in either a ►M21beneficiary
country or territory ◄or the Community on a given product shall be
considered together when determining whether the working or proces-sing undergone by that product is to be regarded as insufficient withinthe meaning of paragraph 1.
Article 101a
1. The unit of qualification for the application of the provisions of
this section shall be the particular product which is considered as the
basic unit when determining classification using the nomenclature ofthe Harmonised System.
Accordingly, it followsthat:
(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 heading of the Harmonised System, eachproduct must be taken individually when applying the provisions ofthisSection.
2. Where, under general rule 5 of the Harmonised System, packa-
ging is included with the product for classification purposes, it shall
be included for the purposes of determining origin.
Article 102
1. By way of derogation from the provisions of Article 100, non-
originating materialsmay be us ed in the manufacture of a givenproduct, provided that their total value doesnot exceed 10 % of theex-worksprice 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.1993R2454 — EN — 01.04.2002 — 005.001 — 36
▼M18
Article103
Accessories,sparepartsandtoolsdispatchedwithapieceofequip-
ment,machine,apparatusorvehiclewhicharepartofthenormalequipmentandincludedinthepricethereoforwhichare ►
C6not
separatelyinvoiced,shallberegarded ◄asonewiththepieceof
equipment,machine,apparatusorvehicleinquestion.
Article104
Sets,asdefinedingeneralrule3oftheHarmonisedSystem,shallberegardedasoriginatingwhenallthe ►
C6componentproductsare
originating products ◄. Nevertheless, when a set is composed of origi-
nating and non-originating products, the set as a whole shall beregarded asoriginating provided that the value of the non-originatingproductsdoesnot exceed 15 % of the ex-worksprice of the s et.
Article 105
In order to determine whether a product isan originating product, itshall not be necessary to determine the origin of the following whichmight be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machinesand tools ;
(d) goodswhich do not enter, and which are not intended to enter, into
the final composition of the product.
Article 106
The conditions set out in this section for acquiring originating statusmust continue to be fulfilled at all times in the ►
M21beneficiary
country or territory ◄or in the Community.
If originating productsexported from the ►M21beneficiary country
or territory ◄or from the Community to another country are returned,
they shall be considered as non-originating unless it can be demon-
strated to the satisfaction of the competent authorities that:
— the products returned are the same as those which were exported,
and
— they have not undergone any operation beyond that necessary to
preserve them in good condition while in that country or while
being exported.
Article 107
1. The following shall be considered as transported directly from the►
M21beneficiary country or territory ◄to the Community or from
the Community to the ►M21beneficiary country or territory ◄:
(a) products transported without passing through the territory of any
other country;
(b) products constituting one single consignment transported through
the territory of countriesother than the ►M21beneficiary country
or territory ◄or the Community, with, should the occasion arise,
trans-shipment or temporary warehousing in those countries,provided that the productsremain under the s urveillance of thecustoms authorities in the country of transit or of warehousing anddo not undergo operationsother than unloading, reloading or anyoperation designed to preserve them in good condition;
(c) productswhich are trans ported by pipeline without interruption
across a territory other than that of the exporting►
M21beneficiary country or territory ◄or of the Community.1993R2454 — EN — 01.04.2002 — 005.001 — 37
▼M18
2.Evidencethattheconditionssetoutinparagraph1(b)arefulfilled
shallbesuppliedtothecompetentcustomsauthoritiesbytheproduc-tionof:
(a)asingletransportdocumentcoveringthepassagefromthe
exportingcountrythroughthecountryoftransit; ►
C6or◄
(b)acertificateissuedbythecustomsauthoritiesofthecountryof
transit:
—givinganexactdescriptionoftheproducts,
—statingthedatesofunloadingandreloadingoftheproductsand,
whereapplicable,thenamesoftheships,ortheothermeansof
transportused,and
—certifyingtheconditionsunderwhichtheproductsremainedin
thecountryoftransit;
(c)or,failingthese,anysubstantiatingdocuments.
Article108
1.Originatingproducts,sentfroma ►M21beneficiarycountryor
territory ◄forexhibitioninanothercountryandsoldaftertheexhibi-
tionforimportationintotheCommunity,shallbenefitonimportationfromthetariffpreferencesreferredtoinArticle98,providedthattheymeettherequirementsofthissectionentitlingthemtoberecognisedasoriginatinginthat ►
M21beneficiarycountryorterritory ◄and
providedthatitisshowntothesatisfactionofthecompetentCommu-
nitycustomsauthoritiesthat:
(a)anexporterhascons ignedtheproductsfromthe
►M21beneficiarycountryorterritory ◄directlytothecountry
inwhichtheexhibitionisheldandhasexhibitedthemthere;
(b)theproductshavebeensoldorotherwisedisposedofbythat
exportertoapersonintheCommunity;
(c)theproductshavebeenconsignedduringtheexhibitionorimmedi-
atelythereaftertotheCommunityinthestateinwhichtheywere
sentforexhibition;
(d)theproductshavenot,sincetheywereconsignedforexhibition,
beenusedforanypurposeotherthandemonstrationattheexhibi-tion.
2.►
C6AmovementcertificateEUR.1 ◄shallbesubmittedto
theCommunitycustomsauthoritiesinthenormalmanner.Thename
andaddressoftheexhibitionmustbeindicatedthereon.Whereneces-
sary,additionaldocumentaryevidenceofthenatureoftheproductsandtheconditionsunderwhichtheyhavebeenexhibitedmayberequired.
3.Paragraph1shallapplytoanytrade,industrial,agriculturalor
craftsexhibition,fairorsimilarpublicshowordisplaywhichisnotorganisedforprivatepurposesinshopsorbusinesspremiseswitha
viewtothesaleofforeignproducts,andduringwhichtheproducts
remainundercustomscontrol.
Subsection2
Proofoforigin
Article109
Productsoriginatinginthe ►
M21beneficiarycountryorterritory ◄
shallbenefitfromthetariffpreferencesreferredtoinArticle98,onsubmissionofeither:
(a)►
C6amovementcertificateEUR.1 ◄,aspecimenofwhich
appearsin Annex 21, or
(b) in the cases specified in Article 116(1), a declaration, the text of
which appearsin Annex 22, given by the exporter on an invoice,a delivery note or any other commercial document which describesthe productsconcerned in s ufficient detail to enable them to beidentified (hereinafter referred to asthe ‘inovice declaration’).1993R2454 — EN — 01.04.2002 — 005.001 — 38
▼M18
(a)►C6MOVEMENTCERTIFICATEEUR.1 ◄
Article110
1.Originatingproductswithinthemeaningofthissectionshallbe
eligible,onimportationintotheCommunity,tobenefitfromthetariffpreferencesreferredtoinArticle98,providedthattheyhavebeentransporteddirecttotheCommunitywithinthemeaningofArticle107,onsubmissionofanEUR.1movementcertificateissuedbythecustomsorothercompetentgovernmentalauthoritiesofabeneficiary
countryorterritory,oncondition87beneficiarycountryorterritory:
—havecommunicatedtotheCommissiontheinformationrequiredby
Article121,and
—assisttheCommunitybyallowingthecustomsauthoritiesof
MemberStatestoverifytheauthenticityofthedocumentorthe
accuracyoftheinformationregardingthetrueoriginoftheproductsinquestion.
2.►
C6AmovementcertificateEUR.1 ◄maybeissuedonly
whereitcanserveasthedocumentaryevidencerequiredforthepurposesofthetariffpreferences ►
C6referredtoin ◄Article98.
3.►C6AmovementcertificateEUR.1 ◄shallbeissuedonlyon
writtenapplicationfromtheexporterorhisauthorisedrepresentative.Suchapplicationshallbemadeonaform,aspecimenofwhichappears
inAnnex21,whichshallbecompletedinaccordancewiththeprovi-
sionsofthissubsection.
Applicationsfor ►
C6movementcertificatesEUR.1 ◄shallbekept
foratleastthreeyearsbythecompetentauthoritiesoftheexporting
►M21beneficiarycountryorterritory ◄orMemberState.
4.Theexporterorhisauthorisedrepresentativeshallsubmitwithhisapplicationanyappropriatesupportingdocumentsprovingthattheproductstobeexportedqualifyfortheissueof ►
C6amovement
certificateEUR.1 ◄.
Theexportershallundertaketosubmit,attherequestofthecompetentauthorities,anysupplementaryevidencetheymayrequireforthepurposeofestablishingthecorrectnessoftheoriginatingstatusofthe
productseligibleforpreferentialtreatmentandshallundertaketoagree
toanyinspectionoftheiraccountsandtoanycheckbythesaidautho-ritiesonthecircumstancesinwhichtheproductswereobtained.
5.The ►
C6movementcertificateEUR.1 ◄shallbeissuedbythe
competent governmental authoritiesof the ►M21beneficiary country
or territory ◄sor by the cus tomsauthoritiesof the exporting Member
State, if the productsto be exported can be cons idered asoriginating
productswithin the meaning of thiss ection.
6. Since the ►C6movementcertificateEUR.1 ◄constitutesthe
documentary evidence for the application of the preferential arrange-
ments set out in Article 98, it shall be the responsibility of thecompetent governmental authoritiesof the ►
M21beneficiary country
or territory ◄or of the customs authorities of the exporting Member
State to take any steps necessary to verify the origin of the productsand to check the other statements on the certificate.
7. For the purpose of verifying whether the conditions set out in
paragraph 5 have been met, the competent governmental authoritiesof
the►
M21beneficiary country or territory ◄or the customs authori-
tiesof the exporting member State s hall have the right to call for any
documentary evidence or to carry out any check which they considerappropriate.
8. It shall be the responsibility of the competent governmental
authoritiesof the ►
M21beneficiary country or territory ◄or of the
customs authorities of the exporting Member State to ensure that theformsreferred to in paragraph 1 are duly completed.1993R2454 — EN — 01.04.2002 — 005.001 — 39
▼M21
▼M18
▼M18
9.Thedateofissueofthe ►C6movementcertificateEUR.1 ◄
shallbeindicatedinthatpartofthecertificatereservedforthecustoms
authorities.
10.►C6AmovementcertificateEUR.1 ◄shallbeissuedbythe
competentauthoritiesofthe ►M21beneficiarycountryorterritory ◄
orbythecustomsauthoritiesoftheexportingMemberStatewhenthe
productstowhichitrelatesareexported.Itshallbemadeavailableto
theexporterassoonastheexporthastakenplaceorisensured.
Article111
Where,attherequestoftheimporterandontheconditionslaiddownbythecustomsauthoritiesoftheimportingcountry,dismantledornon-assembledproductswithinthemeaningofgeneralrule2(a)oftheHarmonisedSystemandfallingwithinSectionXVIorXVIIorwithin
headingNo7308or9406oftheHarmonisedSystemareimportedby
instalments,asingleproofoforiginforsuchproductsshallbesubmittedtothecustomsauthoritiesonimportationofthefirstinstal-ment.
Article112
ProofsoforiginshallbesubmittedtothecustomsauthoritiesoftheMemberStateofimportationinaccordancewiththeprocedureslaiddowninArticle62oftheCode.Thesaidauthoritiesmayrequirea
translationofaproofoforiginandmayalsorequiretheimportdeclara-
tiontobeaccompaniedbyastatementfromtheimportertotheeffectthattheproductsmeettheconditionsrequiredfortheapplicationofthissection.
Article113
1.BywayofderogationfromArticle110(10), ►
C6amovement
certificateEUR.1 ◄mayexceptionallybeissuedafterexportationof
theproductstowhichitrelatesif:
(a)itwasnotissuedatthetimeofexportationbecauseoferrorsor
involuntaryomissionsorspecialcircumstances;or
(b)itisdemonstratedtothesatisfactionofthecompetentauthorities
that►C6amovementcertificateEUR.1 ◄wasissuedbutwas
notacceptedatimportationfortechnicalreasons.
2.Thecompetentauthoritiesmayissue ►C6amovementcertifi-
cateEUR.1 ◄retrospectivelyonlyafterverifyingthatthe
informationsuppliedintheexporter'sapplicationagreeswiththatinthecorrespondingexportfileandthat ►
C6amovementcertificate
EUR.1 ◄satisfyingtheprovisionsofthissectionwasnotissued
whentheproductsinquestionwereexported.
3.►C6MovementcertificatesEUR.1 ◄issuedretrospectively
shallbeendorsedwithoneofthefollowingphrases:
—‘EXPEDIDO APOSTERIORI ’,
—‘UDSTEDTEFTERFØLGENDE’,
—‘NACHTRÄGLICHAUSGESTELLT’,
—‘ΕΚ∆ΟΘΕΝΕΚΤΩΝΥΣΤΕΡΩΝ ’,
—‘ISSUEDRETROSPECTIVELY’,
—‘DÉLIVRÉAPOSTERIORI’,
—‘RILASCIATOAPOSTERIORI’,
—‘AFGEGEVENAPOSTERIORI’,
—‘EMITIDO APOSTERIORI ’,
—‘ANNETTUJÄLKIKÄTEEN’,
—‘UTFÄRDATIEFTERHAND’.
4.Theendorsementreferredtoinparagraph3shallbeinsertedin
the‘Remarks’boxofthe ►C6movementcertificateEUR.1 ◄.1993R2454 — EN — 01.04.2002 — 005.001 — 40
▼M18
Article114
1.Intheeventofthetheft,lossordestructionof ►C6amovement
certificateEUR.1 ◄,theexportermayapplytothecompetentautho-
ritieswhichissuedit,foraduplicatetobemadeoutonthebasisofthe
exportdocumentsintheirpossession.
2.Theduplicateissuedinthiswayshallbeendorsedwithoneofthe
followingwords:
—‘DUPLICADO’,
—‘DUPLIKAT’,—‘DUPLIKAT’,—‘ΑΝΤΙΓΡΑΦΟ ’,
—‘DUPLICATE’,—‘DUPLICATA’,—‘DUPLICATO’,
—‘DUPLICAAT’,
—‘SEGUNDAVIA’,—‘KAKSOISKAPPALE’,—‘DUPLIKAT’.
3.Theendorsementreferredtoinparagraph2shallbeinsertedin
the‘Remarks’boxofthe ►
C6movementcertificateEUR.1 ◄.
4.Theduplicate,whichshallbearthedateofissueoftheoriginal►
C6movementcertificateEUR.1 ◄,shalltakeeffectasfromthat
date.
Article115
WhenoriginatingproductsareplacedunderthecontrolofacustomsofficeintheCommunity,itshallbepossibletoreplacetheoriginalproofoforiginbyoneormore ►
C6movementcertificates
EUR.1 ◄for the purpose of sending all or some of those products
elsewhere in the Community. The replacement ►C6movementcerti-
ficate(s) EUR.1 ◄shall be issued by the customs office under whose
control the productsare placed.
(b)INVOICEDECLARATION
Article 116
1. The invoice declaration may be made out:
(a) by an approved Community exporter within the meaning of Article
117, or
(b) by any exporter for any consignment consisting of one or more
packagescontaining originating productswhos e total value doesnot exceed EUR 6 000, and on condition that the assistancereferred to in Article 110(1) shall apply to this procedure.
2. An invoice declaration may be made out if the productsconcerned can be considered as originating in the Community or in a►
M21beneficiary country or territory ◄and fulfil the other require-
mentsof thiss ection.
3. The exporter making out an invoice declaration shall be prepared
to submit at any time, at the request of the customs or other competentgovernmental authoritiesof the exporting country, all appropriate docu-mentsproving the originating s tatusof the productsconcerned aswellasthe fulfilment of the other requirementsof thiss ection.
4. An invoice declaration shall be made out by the exporter by
typing, stamping or printing on the invoice, the delivery note or any
other commercial document, the declaration, the text of which appearsin Annex 22, using one of the linguistic versions set out in that Annexand in accordance with the provisions of the domestic law of theexporting country. If the declaration ishandwritten, it s hall be writtenin ink, in printed characters.1993R2454 — EN — 01.04.2002 — 005.001 — 41
▼M18
5. Invoice declarations shall bear the original signature of the
exporter in manuscript. However, an approved exporter within themeaning of Article 117 shall not be required to sign such declarations
provided that he givesthe cus tomsauthoritiesa written undertaking
that he accepts full responsibility for any invoice declaration whichidentifies him as if it had been signed in manuscript by him.
6. In the cases referred to in paragraph 1(b), the use of an invoice
declaration shall be subject to the following special conditions:
(a) an invoice declaration shall be made out for each consignment;
(b) if the goodscontained in the cons ignment have already been
subject to verification in the exporting country by reference to the
definition of ‘originating products’, the exporter may refer to thischeck in the invoice declaration.
The provisions of the first subparagraph shall not exempt exporters
from complying with any other formalitiesrequired under cus tomsorpostal regulations.
Article 117
1. The customs authorities in the Community may authorise any
exporter, hereinafter referred to asan ‘approved exporter’, who makesfrequent shipments of products originating in the Community withinthe meaning of Article 98(2), and who offers, to the satisfaction of the
customs authorities, all guarantees necessary to verify the originating
s tatusof the productsaswell asthe fulfilment of the other require-ments of this section, to make out invoice declarations, irrespective ofthe value of the productsconcerned.
2. The customs authorities may grant the status of approved exporter
subject to any conditions which they consider appropriate.
3. The customs authorities shall assign the approved exporter a
customs authorisation number which shall appear on the invoice
declaration.
4. The customs authorities shall monitor the use of the authorisation
by the approved exporter.
5. The customs authorities may withdraw the authorisation at any
time. They shall do so where the approved exporter no longer offersthe guaranteesreferred to in paragraph 1, doesnot fulfil the conditionsreferred to in paragraph 2, or otherwise makes improper use of theauthorisation.
Article 118
1. A proof of origin shall be valid for four months from the date of
issue in the exporting country, and shall be submitted within the saidperiod to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities of
the importing country after the final date for presentation specified in
paragraph 1 may be accepted for the purpose of applying the tariffpreferences referred to in Article 98, where the failure to submit thesedocuments by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of
the importing country may accept the proofsof origin where theproducts have been submitted before the said final date.
4. At the request of the importer and having regard to the conditions
laid down by the customs authorities of the importing Member State, 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 flowsof a s ignificant commercial value;
(b) are the subject of the same contract of sale, the parties of this
contract established in the exporting country or in the Community;1993R2454 — EN — 01.04.2002 — 005.001 — 42
▼M18
(c)areclassifiedinthesamecode(eightdigits)oftheCombined
Nomenclature;
(d)comeexclusivelyfromthesameexporter,aredestinedforthesame
importer,andaremadethesubjectofentryformalitiesatthesame
customsofficeintheCommunity.
Thisprocedureshallbeapplicableforthequantitiesandaperioddeter-minedbythecompetentcustomsauthorities.Thisperiodcannot,inanycircumstances,exceedthreemonths.
Article119
1.Productssentassmallpackagesfromprivatepersontoprivatepersonsorformingpartoftravellers'personalluggageshallbeadmittedasoriginatingproductsbenefitingfromthetariffpreferencesreferredtoinArticle98withoutrequiringthesubmissionof ►
C6a
movementcertificateEUR.1 ◄oraninvoicedeclaration,provided
thatsuchproductsarenotimportedbywayoftradeandhavebeendeclaredasmeetingtheconditionsrequiredfortheapplicationofthissection,andwherethereisnodoubtastotheveracityofsuchadeclaration.
2.Importswhichareoccasionalandconsistsolelyofproductsfor
thepersonaluseoftherecipientsortravellersortheirfamiliesshall
notbeconsideredasimportsbywayoftradeifitisevidentfromthenatureandquantityoftheproductsthatnocommercialpurposeisinview.
Furthermore,thetotalvalueoftheproductsshallnotexceedEUR500
inthecaseofsmallpackagesorEUR1200inthecaseofproducts
formingpartoftraveller'spersonalluggage.
Article120
Thediscoveryofslightdiscrepanciesbetweenthestatementsmadein
theproofoforiginandthosemadeinthedocumentssubmittedtothe
customsofficeforthepurposeofcarryingouttheformalitiesforimportingtheproductsshallnot ipsofacto rendertheproofoforigin
nullandvoidifitisdulyestablishedthatthatdocumentdoescorre-spondtotheproductssubmitted.
Obviousformalerrorssuchastypingerrorsonaproofoforiginshould
notcausethisdocumenttoberejectediftheseerrorsarenotsuchastocreatedoubtsconcerningthecorrectnessofthestatementsmadeinthatdocument.
Subsection3
Methodsofadministrativecooperation
Article121
1.The ►
M21beneficiarycountriesorterritories ◄shallinform
theCommissionofthenamesandaddressesofthegovernmental
authoritiessituatedintheirterritorywhichareempoweredtoissue
►C6movementcertificatesEUR.1 ◄,togetherwithspecimen
impressions of the stamps used by those authorities, and the namesand addresses of the relevant governmental authorities responsible forthe control of the ►
C6movementcertificatesEUR.1 ◄andthe
invoice declarations. The stamps shall be valid as from the date of
receipt by the Commission of the specimens. The Commission shall
forward thisinformation to the cus tomsauthoritiesof the MemberStates. When these communications are made within the framework ofan amendment of previous communications, the Commission shall indi-cate the date of entry into use of those new stamps according to the
instructions given by the competent governmental authorities of the
►
M21beneficiary countriesor territories ◄. Thisinformation isfor
official use; however, when goods are to be released for free circula-tion, the customs authorities in question may allow the importer or hisduly-authorised representative to consult the specimen impressions ofstamps mentioned in this paragraph.1993R2454 — EN — 01.04.2002 — 005.001 — 43
▼M18
2.TheCommissionshallsend,tothe ►M21beneficiarycountries
orterritories ◄,thespecimenimpressionsofthestampsusedbythe
customsauthoritiesoftheMemberStatesfortheissueof
►C6movementcertificatesEUR.1 ◄.
Article122
1.Subsequentverificationsof ►C6movementcertificates
EUR.1 ◄andofinvoicedeclarationsshallbecarriedoutatrandom
orwheneverthecustomsauthoritiesintheimportingMemberStateor
thecompetentgovernmentalauthoritiesofthe ►M21beneficiary
countriesorterritories ◄havereasonabledoubtsastotheauthenticity
ofsuchdocuments,theoriginatingstatusoftheproductsconcernedor
thefulfilmentoftheotherrequirementsofthissection.
2.Forthepurposesofimplementingtheprovisionsofparagraph1,
thecompetentauthoritiesintheimportingMemberStateor
►M21beneficiarycountryorterritory ◄shallreturntheEUR.1
movementcertificateandtheinvoice,ifithasbeensubmitted,the
invoicedeclaration,oracopyofthesedocuments,tothecompetentauthoritiesintheexporting ►
M21beneficiarycountryorterritory ◄
orMemberState,giving,whereappropriate,thereasonsfortheenquiry.Anydocumentsandinformationobtainedsuggestingthatthe
informationgivenontheproofoforiginisincorrectshallbeforwarded
insupportoftherequestforverification.
IfthecustomsauthoritiesintheimportingMemberStatedecideto
suspendthegrantingofthetariffpreferencesreferredtoinArticle98
whileawaitingtheresultsoftheverification,releaseoftheproductsshallbeofferedtotheimportersubjecttoanyprecautionarymeasuresjudgednecessary.
3.Whenanapplicationforsubsequentverificationhasbeenmadein
accordancewithparagraph1,suchverificationshallbecarriedoutanditsresultscommunicatedtothecustomsauthoritiesoftheimportingMemberStatesortothecompetentgovernmentalauthoritiesoftheimporting ►
M21beneficiarycountryorterritory ◄withina
maximumofsixmonths.Theresultsshallbesuchastoestablishwhethertheproofoforigininquestionappliestotheproductsactuallyexportedandwhethertheseproductscanbeconsideredasoriginatinginthe►
M21beneficiarycountryorterritory ◄orintheCommunity.
4.Ifincasesofreasonabledoubtthereisnoreplywithinthesixmonthsspecifiedinparagraph3orifthereplydoesnotcontainsuffi-cientinformationtodeterminetheauthenticityofthedocumentinquestionortherealoriginoftheproducts,asecondcommunicationshallbesenttothecompetentauthorities.Ifafterthesecondcommu-
nicationtheresultsoftheverificationarenotcommunicatedtothe
requestingauthoritieswithinfourmonths,oriftheseresultsdonotallowtheauthenticityofthedocumentinquestionortherealoriginoftheproductstobedetermined,therequestingauthoritiesshall,exceptinexceptionalcircumstances,refuseentitlementtothetariffpreferences.
5.Wheretheverificationprocedureoranyotheravailableinforma-
tionappearstoindicatethattheprovisionsofthissectionarebeingcontravened,theexporting ►
M21beneficiarycountryorterritory ◄
shall,onitsowninitiativeorattherequestoftheCommunity,carry
outappropriateinquiriesorarrangeforsuchinquiriestobecarried
outwithdueurgencytoidentifyandpreventsuchcontraventions.Forthispurpose,theCommunitymayparticipateintheinquiries.
6.Forthepurposesofthesubsequentverificationof
►
C6movementcertificatesEUR.1 ◄,copiesofthecertificatesas
well asany export documentsreferring to them s hall be kept for atleast three years by the competent governmental authorities of theexporting ►
M21beneficiary country or territory ◄or by the customs
authoritiesof the exporting Member State.1993R2454 — EN — 01.04.2002 — 005.001 — 44
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Subsection4
CeutaandMelilla
Article123
1.Theterm‘Community’usedinthissectionshallnotcoverCeuta
andMelilla.Theterm‘productsoriginatingintheCommunity’►
C6shallnotcover ◄productsoriginatinginCeutaandMelilla.
2.Thissectionshallapply mutatismutandis indeterminingwhether
productsmayberegardedasoriginatingintheexporting►
M21beneficiarycountriesorterritories ◄benefitingfromthe
preferenceswhenimportedintoCeutaandMelillaorasoriginatinginCeutaandMelilla.
3.CeutaandMelillashall ►
C6beregardedas ◄asingleterri-
tory.4.Theprovisionsofthissectionconcerningtheissue,useand
subsequentverificationof ►
C6movementcertificatesEUR.1 ◄shall
applymutatismutandis to productsoriginating in Ceuta and Melilla.
5. The Spanish customs authorities shall be responsible for the
application of thiss ection in Ceuta and Melilla.
TITLE V
CUSTOMSVALUE
CHAPTER1
General provisions
Article 141
1. In applying the provisions of Articles 28 to 36 of the Code andthose of this title, Member States shall comply with the provisions set
out in Annex 23.
The provisions as set out in the first column of Annex 23 shall be
applied in the light of the interpretative note appearing in the secondcolumn.
2. If it is necessary to make reference to generally accepted
accounting principles in determining the customs value, the provisions
of Annex 24 shall apply.
Article 142
1. For the purposes of this title:
(a) ‘the Agreement’ meansthe Agreement on implementation of
Article VII of the General Agreement on Tariffsand 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, including physical characteristics,quality and reputation. Minor differencesin appearance s hall not
preclude goodsotherwis e conforming to the definition from being
regarded asidentical;
(d) ‘similar goods’ means goods produced in the same country which,
although not alike in all respects, have like characteristics and likecomponent materialswhich enable them to perform the s ame func-tionsand to be commercially interchangeable; the quality of thegoods, their reputation and the existence of a trademark are amongthe factorsto be cons idered in determining whether goodsaresimilar;1993R2454 — EN — 01.04.2002 — 005.001 — 45
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(e) ‘goods of the same class or kind’ means goods which fall within a
group or range of goodsproduced by a particular indus try orindustry sector, and includes identical or similar goods.
2. ‘Identical goods’ and ‘similar goods’, as the case may be, do not
include goodswhich 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
elementswere undertaken in the Community.
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: ◄
(a) they are officers or directors of one another's businesses;
(b) they are legally recognized partners in business;
(c) they are employer and employee;
(d) any person directly or indirectly owns, controls or holds 5 % or
more of the outstanding voting stock or shares of both of them;
(e) one of them directly or indirectly controlsthe other;
(f) both of them are directly or indirectly controlled by a third person;
(g) together they directly or indirectly control a third person; or
(h) they are members of the same family. Persons shall be deemed to
be members of the same family only if they stand in any of the
following relationships to one another:
— husband and wife,
— parent and child,— brother and sister (whether by whole or half blood),— grandparent and grandchild,
— uncle or aunt and nephew or niece,
— parent-in-law and son-in-law or daughter-in-law,— brother-in-law and sister-in-law.
2. For the purposes of this title, persons who are associated in busi-
ness with one another in that one is the sole agent, sole distributor orsole concessionaire, however described, of the other shall be deemed tobe related only if they fall within the criteria of paragraph 1.
Article 144
1. For the purposes of determining customs value under Article 29
of the Code of goodsin regard to which the price hasnot actuallybeen 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 concerning the application of paragraph 1.
Article 145
1. Where goodsdeclared for free circulation are part of a larger
quantity of the same goods purchased in one transaction, the price actu-ally paid or payable for the purposes of Article 29(1) of the Code shallbe that price represented by the proportion of the total price which the
quantity so declared bears to the total quantity purchased.
Apportioning the price actually paid or payable shall also apply in the
case of the loss of part of a consignment or when the goods beingvalued have been damaged before entry into free circulation.
2. After release of the goods for free circulation, an adjustment
made by the seller, to the benefit of the buyer, of the price actuallypaid or payable for the goodsmay be taken into cons ideration for thedetermination of the customs value in accordance with Article 29 of1993R2454 — EN — 01.04.2002 — 005.001 — 46
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the Code, if it is demonstrated to the satisfaction of the customs autho-
ritiesthat:
(a) the goodswere defective at the moment referred to by Article 67 of
the Code;
(b) the seller made the adjustment in performance of a warranty obli-
gation provided for in the contract of sale, concluded before release
for free circulation of the goods;
(c) the defective nature of the goodshasnot already been taken into
account in the relevant sales contract.
3. The price actually paid or payable for the goods, adjusted in
accordance with paragraph 2, may be taken into account only if that
adjustment was made within a period of 12 months following the dateof acceptance of the declaration for entry to free circulation of thegoods.
Article 146
Where the price actually paid or payable for the purposes of Article 29(1) of the Code includesan amount in res pect of any internal taxapplicable within the country of origin or export in respect of the goodsin question, the said amount shall not be incorporated in the customsvalue provided that it can be demonstrated to the satisfaction of thecustoms authorities concerned that the goods in question have been or
will be relieved therefrom for the benefit of the buyer.
Article 147
1. For the purposes of Article 29 of the Code, the fact that the goods
which are the subject of a sale are declared for free circulation shall beregarded asadequate indication that they were s old for export to thecustoms 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 entryfor free circulation of the goods shall constitute such indication. ◄
Where a price isdeclared which relatesto a s ale taking place before
the last sale on the basis of which the goods were introduced into the
customs territory of the Community, it must be demonstrated to thesatisfaction of the customs authorities that this sale of goods took placefor export to the customs territory in question.
The provisions of Articles 178 to 181a shall apply.
2.►
M6 ◄ Wheregoodsareusedinathirdcountry
between the time of sale and the time of entry into free circulation
the customs value need not be the transaction value.
3. The buyer need satisfy no condition other than that of being a
party to the contract of sale.
Article 148
Where, in applying Article 29 (1) (b) of the Code, it is established thatthe sale or price of imported goods is subject to a condition or consid-eration the value of which can be determined with respect to the goodsbeing valued, such value shall be regarded as an indirect payment bythe buyer to the seller and part of the price actually paid or payableprovided that the condition or consideration does not relate to either:
(a) an activity to which Article 29 (3) (b) of the Code applies; or
(b) a factor in respect of which an addition is to be made to the price
actually paid or payable under the provisions of Article 32 of theCode.1993R2454 — EN — 01.04.2002 — 005.001 — 47
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Article 149
1. For the purposes of Article 29 (3) (b) of the Code, the term
‘marketing activities’ means all activities relating to advertising andpromoting the sale of the goods in question and all activities relatingto warrantiesor guaranteesin res pect of them.
2. Such activitiesundertaken by the buyer s hall be regarded as
having been undertaken on hisown account even if they are performed
in pursuance of an obligation on the buyer following an agreement with
the seller.
Article 150
1. In applying Article 30 (2) (a) of the Code (the transaction value
of identical goods), the customs value shall be determined by reference
to the transaction value of identical goods in a sale at the same
commercial level and in substantially the same quantity as the goodsbeing valued. Where no such sale is found, the transaction value ofidentical goodss old at a different commercial level and/or in differentquantities, 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 whichclearly establishes the reasonableness and accuracy of the adjustment,whether the adjustment leads to an increase or a decrease in the value.
2. Where the costs and charges referred to in Article 32 (1) (e) of
the Code are included in the transaction value, an adjustment shall bemade to take account of significant differences in such costs andchargesbetween the imported goodsand the identical goodsin ques -
tion arising from differences in distances and modes of transport.
3. If, in applying thisArticle, more than one trans action value of
identical goods is found, the lowest such value shall be used to deter-
mine the customs value of the imported goods.
4. In applying thisArticle, a trans action value for goodsproduced
by a different person shall be taken into account only when no transac-tion value can be found under paragraph 1 for identical goodsproducedby 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 underArticle 29 of the Code, adjusted ►
C1asprovided for in paragraphs
1 and 2 ◄of thisArticle.
Article 151
1. In applying Article 30 (2) (b) of the Code (the transaction value
of similar goods), the customs value shall be determined by referenceto the transaction value of similar goods in a sale at the same commer-cial level and in substantially the same quantity as the goods being
valued. Where no such sale is found, the transaction value of similar
goodss old at a different commercial level and/or in different quanti-ties, adjusted to take account of differences attributable to commerciallevel and/or to quantity, shall be used, provided that such adjustmentscan 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 bemade to take account of significant differences in such costs andcharges between the imported goods and the similar goods in questionarising from differences in distances and modes of transport.
3. If, in applying thisArticle, more than one trans action value of
similar goods is found, the lowest such value shall be used to deter-mine the customs value for the imported goods.
4. In applying thisArticle, a trans action value for goodsproduced
by a different person shall be taken into account only when no transac-1993R2454 — EN — 01.04.2002 — 005.001 — 48
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tion 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 underArticle 29 of the Code, adjusted ►
C1asprovided for in paragraphs
1 and 2 of ◄thisArticle.
Article 152
1. (a) If the imported goodsor identical or s imilar imported goodsare
sold in the Community in the condition as imported, the customs
value of imported goods, determined in accordance with Article
30 (2) (c) of the Code, shall be based on the unit price at whichthe imported goods or identical or similar imported goods are sosold in the greatest aggregate quantity, at or about the time ofthe importation of the goodsbeing valued, to pers onswho 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(including the direct and indirect costs of marketing thegoods in question) in connection with sales in the Commu-nity of imported goods of the same class or kind;
(ii) the usual costs of transport and insurance and associated
costs incurred within the Community;
(iii) the import dutiesand other chargespayable in the Commu-
nity by reason of the importation or sale of the goods.
(b) If neither the imported goodsnor identical nor s imilar imported
goodsare s old at or about the time of importation of the goods
being valued, the customs value of imported goods determined
under this Article shall, subject otherwise to the provisions ofparagraph 1 (a), be based on the unit price at which theimported goods or identical or similar imported goods are soldin the Community in the condition asimported at the earlies tdate after the importation of the goodsbeing valued but before
the expiration of 90 daysafter s uch importation.
2. If neither the imported goodsnor identical nor s imilar imported
goodsare s old in the Community in the condition asimported, then,
if the importer so requests, the customs value shall be based on the
unit price at which the imported goods, after further processing, aresold in the greatest aggregate quantity to persons in the Communitywho are not related to the persons from whom they buy such goods,due allowance being made for the value added by such processing andthe deductionsprovided for in paragraph 1 (a).
3. For the purposes of this Article, the unit price at which imported
goods are sold in the greatest aggregate quantity is the price at whichthe greatest number of units is sold in sales to persons who are not
related to the persons from whom they buy such goods at the first
commercial level after importation at which such sales take place.
4. Any sale in the Community to a person who supplies directly or
indirectly free of charge or at reduced cost for use in connection with
the production and sale for export of the imported goods any of the
elements specified in Article 32 (1) (b) of the Code should not be takeninto account in establishing the unit price for the purposes of thisArticle.
5. For the purposes of paragraph 1 (b), the ‘earliest date’ shall be the
date by which sales of the imported goods or of identical or similarimported goods are made in sufficient quantity to establish the unitprice.
Article 153
1. In applying Article 30 (2) (d) of the Code (computed value), the
customs authorities may not require or compel any person not residentin the Community to produce for examination, or to allow access to,1993R2454 — EN — 01.04.2002 — 005.001 — 49
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any account or other record for the purposes of determining this value.
However, information supplied by the producer of the goods for thepurposes of determining the customs value under this Article may be
verified in a non-Community country by the customs authorities of a
Member State with the agreement of the producer and provided thatsuch authorities give sufficient advance notice to the authorities of thecountry in question and the latter do not object to the investigation.
2. The cost or value of materials and fabrication referred to in the
first indent of Article 30 (2) (d) of the Code shall include the cost ofelementss pecified in Article 32 (1) (a) (ii) and (iii) of the Code.
It shall also include the value, duly apportioned, of any product or
service specified in Article 32 (1) (b) of the Code which has been
supplied directly or indirectly by the buyer for use in connection with
the production of the imported goods. The value of the elements speci-fied in Article 32 (1) (b) (iv) of the Code which are undertaken in theCommunity shall be included only to the extent that such elements arecharged to the producer.
3. Where information other than that supplied by or on behalf of the
producer is used for the purposes of determining a computed value, thecustoms authorities shall inform the declarant, if the latter so requests,of the source of such information, the data used and the calculationsbased on such data, subject to Article 15 of the Code.
5 (SIC! 4). The ‘general expenses’ referred to in the second indent
of Article 30 (2) (d) of the Code, cover the direct and indirect costs ofproducing and selling the goods for export which are not includedunder the first indent of Article 30 (2) (d) of the Code.
Article 154
Where containersreferred to in Article 32 (1) (a) (ii) of the Code are to
be the subject of repeated importations, their cost shall, at the requestof the declarant, be apportioned, asappropriate, in accordance withgenerally accepted accounting principles.
Article 155
For the purposes of Article 32 (1) (b) (iv) of the Code, the cost of
research and preliminary design sketches is not to be included in thecustoms value.
Article 156
Article 33 (c) of the Code shall apply mutatis mutandis where the
customs value is determined by applying a method other than the trans-action value.
Article 156a
1. The customs authorities may, at the request of the person
concerned, authorize:
— by derogation from Article 32 (2) of the Code, certain elements
which are to be added to the price actually paid or payable,
although not quantifiable at the time of incurrence of the customs
debt,
— by derogation from Article 33 of the Code, certain chargeswhich
are not to be included in the customs value, in cases where theamounts relating to such elements are not shown separately at the
time of incurrence of the customs debt,
to be determined on the basis of appropriate and specific criteria.In such cases, the declared customs value is not to be considered as
provisional within the meaning of the second indent of Article 254.1993R2454 — EN — 01.04.2002 — 005.001 — 50
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2. The authorization shall be granted under the following conditions:
(a) the carrying out of the proceduresprovided for by Article 259
would, in the circumstances, represent disproportionate administra-tive costs;
(b) recourse to an application of Articles 30 and 31 of the Code
appears to be inappropriate in the particular circumstances;
(c) there are valid reasons for considering that the amount of import
dutiesto be charged in the period covered by the authorizationwill not be lower than that which would be levied in the absence
of an authorization;
(d) competitive conditions amongst operators are not distorted
CHAPTER2
Provisions concerning royalties and licence fees
Article 157
1. For the purposes of Article 32 (1) (c) of the Code, royalties and
licence fees shall be taken to mean in particular payment for the use ofrightsrelating:
— to the manufacture of imported goods(in particular, patents ,
designs, models and manufacturing know-how), or
— to the sale for exportation of imported goods (in particular, trade
marks, registered designs), or
— to the use or resale of imported goods (in particular, copyright,
manufacturing processes inseparably embodied in the importedgoods).
2. Without prejudice to Article 32 (5) of the Code, when the
customs value of imported goods is determined under the provisionsof Article 29 of the Code, a royalty or licence fee shall be added tothe price actually paid or payable only when thispayment:
— isrelated to the goodsbeing valued, and
— constitutes a condition of sale of those goods.
Article 158
1. When the imported goodsare only an ingredient or component of
goodsmanufactured in the Community, an adjus tment to the price
actually paid or payable for the imported goodss hall only be madewhen 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 shall not prevent a royalty or licence fee from being consideredrelated to the imported goods.
3. If royaltiesor licence feesrelate partly to the imported goodsand
partly to other ingredientsor component partsadded to the goodsaftertheir importation, or to post-importation activities or services, an appro-priate apportionment shall be made only on the basis of objective andquantifiable data, in accordance with the interpretative note to Article32 (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
goodswhere:
— the royalty or licence fee refersto goodswhich are res old in the
same state or which are subject only to minor processing afterimportation,
— he goodsare marketed under the trade mark, affixed before or after
importation, for which the royalty or licence fee ispaid, and1993R2454 — EN — 01.04.2002 — 005.001 — 51
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— the buyer is not free to obtain such goods from other suppliers unre-
lated to the seller.
Article 160
When the buyer paysroyaltiesor licence feesto 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 tomake that payment.
Article 161
Where the method of calculation of the amount of a royalty or licence
fee derives from the price of the imported goods, it may be assumed inthe absence of evidence to the contrary that the payment of that royalty
or licence fee isrelated to the goodsto be valued.
However, where the amount of a royalty or licence fee iscalculated
regardless of the price of the imported goods, the payment of thatroyalty or licence fee may nevertheless be related to the goods to bevalued.
Article 162
In applying Article 32 (1) (c) of the Code, the country of residence of
the recipient of the payment of the royalty or licence fee shall not be a
material consideration.
CHAPTER3
Provisions concerning the place of introduction into the Community
Article 163
1. For the purposes of Article 32 (1) (e) and Article 33 (a) of the
Code, the place of introduction into the customs territory of theCommunity shall be:
(a) for goods carried by sea, the port of unloading, or the port of trans-
hipment, subject to transhipment being certified by the customs
authoritiesof that port;
(b) for goods carried by sea and then, without transhipment, by inland
waterway, the first port where unloading can take place either at
the mouth of the river or canal or further inland, subject to proof
being furnished to the customs office that the freight to the portof unloading ishigher than that to the firs t port;
(c) for goodscarried by rail, inland waterway, or road, the place where
the first customs office is situated;
(d) for goodscarried by other means , the place where the land frontier
of the customs territory of the Community is crossed.
2. The customs value of goods introduced into the customs territory
of the Community and then carried to a destination in another part ofthat territory through the territoriesof Belarus , Bulgaria, the CzechRepublic, Estonia, Hungary, Latvia, Lithuania, Poland, Russia,Romania, the Slovak Republic, Switzerland, or former Yugoslavia in
itsbordersof 1 January 1991 s hall be determined by reference to the
first place of introduction into the customs territory of the Community,provided the goodsare carried direct through the territoriesof thos ecountries by a usual route across such territory to the place of destina-tion.
3. The customs value of goods introduced into the customs territory
of the Community and then carried by sea to a destination in anotherpart of that territory shall be determined by reference to the first placeof introduction into the customs territory of the Community, providedthe goods are carried direct by a usual route to the place of destination.1993R2454 — EN — 01.04.2002 — 005.001 — 52
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4. Paragraphs 2 and 3 of this Article shall also apply where the
goodshave been unloaded, trans hipped or temporarily immobilized inthe 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 January1991 for reasons relating solely to their transport.
5. For goodsintroduced into the cus tomsterritory of the Community
and carried directly from one of the French overseas departments toanother part of the customs territory of the Community or vice versa,the place of introduction to be taken into consideration shall be the
place referred to in paragraphs1 and 2 s ituated in that part of the
customs territory of the Community from which the goods came, ifthey were unloaded or transhipped there and this was certified by thecustoms authorities.
6. When the conditionss pecified at paragraphs2, 3 and 5 are not
fulfilled, the place of introduction to be taken into consideration shallbe the place specified in paragraph 1 situated in that part of the
customs territory of the Community to which the goods are consigned.
CHAPTER4
Provisions concerning transport costs
Article 164
In applying Article 32 (1) (e) and 33 (a) of the Code:
(a) where goods are carried by the same mode of transport to a point
beyond the place of introduction into the customs territory of theCommunity, transport costs shall be assessed in proportion to thedistance covered outside and inside the customs territory of theCommunity, unless evidence is produced to the customs authoritiesto 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 theCommunity;
(b) where goodsare 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 producedto the customs authorities that the free-frontier price would belower than the uniform free domicile price;
(c) where transport is free or provided by the buyer, transport costs to
the place of introduction, calculated in accordance with the sche-
dule of freight ratesnormally applied for the s ame modesoftransport, 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 thesegoods, with the exception of any supplementary postal charge levied inthe country of importation.
2. No adjustment to the declared value shall, however, be made in
respect of such charges in determining the value of consignments of anon-commercial nature.
3. Paragraphs1 and 2 are not applicable to goodscarried by the
express postal services known as EMS-Datapost (in Denmark, EMS-
Jetpost, in Germany, EMS-Kurierpostsendungen, in Italy, CAI-Post).
Article 166
The air transport costs to be included in the customs value of goods
shall be determined by applying the rules and percentages shown inAnnex 25.1993R2454 — EN — 01.04.2002 — 005.001 — 53
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CHAPTER6
Provisions concerning rates of exchange
Article 168
►C2For the purposes of Articles 169 to 172 ◄of thischapter:
(a) ‘rate recorded’ shall mean:
— the latest selling rate of exchange recorded for commercial
transactions on the most representative exchange market or
marketsof 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’ providedthat it reflects as effectively as possible the current value of thecurrency in question in commercial transactions;
(b) ‘published’ shall mean made generally known in a manner desig-
nated by the Member State concerned;
(c) ‘currency’ shall mean any monetary unit used as a means of settle-
ment between monetary authoritiesor on the international market.
Article 169
1. Where factors used to determine the customs value of goods are
expressed at the time when that value is determined in a currency otherthan that of the Member State where the valuation ismade, the rate ofexchange to be used to determine that value in terms of the currency ofthe Member State concerned shall be the rate recorded on the second-last Wednesday of a month and published on that or the following day.
2. The rate recorded on the second-last Wednesday of a month shall
be used during the following calendar month unless it is superseded bya rate established under Article 171.
3. Where a rate of exchange is not recorded on the second-last
Wednesday indicated in paragraph 1, or, if recorded, is not published
on that or the following day, the last rate recorded for the currency inquestion published within the preceding 14 days shall be deemed to bethe rate recorded on that Wednesday.
Article 170
Where a rate of exchange cannot be established under the provisions of
Article 169, the rate of exchange to be used for the application of
Article 35 of the Code shall be designated by the Member Stateconcerned and shall reflect as effectively as possible the current valueof the currency in question in commercial transactions in terms of thecurrency of that Member State.
Article 171
1. Where a rate of exchange recorded on the last Wednesday of a
month and published on that or the following day differs by 5 % ormore from the rate established in accordance with Article 169 for entryinto use the following month, it shall replace the latter rate from thefirst Wednesday of that month as the rate to be applied for the applica-
tion of Article 35 of the Code.
2. Where in the course of a period of application as referred to in
the preceding provisions, a rate of exchange recorded on a Wednesdayand published on that or the following day differs by 5 % or more fromthe rate being used in accordance with this Chapter, it shall replace the
latter rate and enter into use on the Wednesday following as the rate to
be used for the application of Article 35 of the Code. The replacementrate shall remain in use for the remainder of the current month,provided that this rate is not superseded due to operation of the provi-sions of the first sentence of this paragraph.1993R2454 — EN — 01.04.2002 — 005.001 — 54
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3. Where, in a Member State, a rate of exchange isnot 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 concerning thedeclaration for free circulation of the goodsin the form of a periodicdeclaration, thisauthorization may, at the declarant'sreques t, providethat a single rate be used for conversion into that Member State's
currency of elements forming part of the customs value as expressed
in a particular currency. In this case, the rate to be used shall be therate, established in accordance with this Chapter, which is applicableon the first day of the period covered by the declaration in question.
CHAPTER7
Simplified procedures for certain perishable goods
Article 173
1. For the purpose of determining the customs value of products
referred to in Annex 26, the Commission shall establish for each clas-sification heading a unit value per 100 kg net expressed in thecurrenciesof the Member States .
The unit values shall apply for periods of 14 days, each period begin-
ning on a Friday.
2. Unit values shall be established on the basis of the following
elements, which are to be supplied to the Commission by Member
States, in relation to each classification heading:
(a) the average free-at-frontier unit price, not cleared through customs,
expressed in the currency of the Member State in question per100 kg net and calculated on the basis of prices for undamagedgoodsin the marketing centresreferred to in Annex 27 during thereference period referred to in Article 174 (1);
(b) the quantitiesentered into free circulation over the period of a
calendar year with payment of import duties.
3. The average free-at-frontier unit price, not cleared through
customs, shall be calculated on the basis of the gross proceeds of salesmade between importers and wholesalers. However, in the case of theLondon, Milan and Rungis marketing centres the gross proceeds 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 marketing margin of 15 % for the marketing centresof London,
Milan and Rungisand of 8 % for the other marketing centres ,
— costs of transport and insurance within the customs territory,— a standard amount of ECU 5 representing all the other costs which
are not to be included in the customs value.
Thisamount s hall be converted into the currenciesof the Member
States on the basis of the latest rates in force established in accor-dance with Article 18 of the Code,
— import dutiesand other chargeswhich are not to be included in the
customs value.
4. The Member Statesmay fix s tandard amountsfor deduction in
respect of transport and insurance costs in accordance with paragraph3. Such s tandard amountsand the methodsfor calculating them s hallbe made known to the Commission immediately.1993R2454 — EN — 01.04.2002 — 005.001 — 55
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Article 174
1. The reference period for calculating the average unit prices
referred to in Article 173 (2) (a) shall be the period of 14 days ending
on the Thursday preceding the week during which new unit values areto be established.
2. Average unit pricess hall be notified by Member Statesnot later
than 12 noon on the Monday of the week during which unit valuesare
established pursuant to Article 173. If that day is a non-working day,
notification shall be made on the working day immediately precedingthat day.
3. The quantitiesentered into free circulation during a calendar year
for each classification heading shall be notified to the Commission by
all Member Statesbefore 15 June in the following year.
Article 175
1. The unit values referred to in Article 173 (1) shall be established
by the Commission on alternate Tuesdays on the basis of the weightedaverage of the average unit pricesreferred to in Article 173 (2) (a) in
relation to the quantitiesreferred to in Article 173 (2) (b).
2. For the purpose of determining the weighted average, each
average unit price asreferred to in Article 173 (2) (a) s hall beconverted into ecu on the basis of the last conversion rates determinedby the Commission and published in the Official Journal of the
European Communities prior to the week during which the unit values
are to be established. The same conversion rates shall be applied inconverting the unit valuess o obtained back into the currenciesof theMember 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 aninterruption in the continuity of importsof a particular product, newunit valuesmay be determined on the bas isof actual pricesat thetime of fixing those values.
Article 176
1. Consignments which at the material time for valuation for
customs purposes contain not less than 5 % of produce unfit in its unal-tered state for human consumption or the value of which hasdepreciated by not less than 20 % in relation to average market pricesfor sound produce, shall be treated as damaged.
2. Consignments which are damaged may be valued:
— either, after sorting, by application of unit values to the sound
portion, the damaged portion being destroyed under customs super-
vision, or
— by application of unit values established for the sound produce after
deduction from the weight of the consignment of a percentage equalto the percentage assessed as damaged by a sworn expert andaccepted by the customs authorities, or
— by application of unit values established for the sound produce
reduced by the percentage assessed as damaged by a sworn expert
and accepted by the customs authorities.
Article 177
1. In declaring or causing to be declared the customs value of one or
more productswhich he importsby reference to the unit valueses tab-lished in accordance with this Chapter, the person concerned joins the
simplified procedure system for the current calendar year in respect of
the product or productsin ques tion.
2. If subsequently the person concerned requires the use of a method
other than the simplified procedures for the customs valuation of one ormore of the products he imports, the customs authorities of the1993R2454 — EN — 01.04.2002 — 005.001 — 56
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Member State concerned shall be entitled to notify him that he will not
be allowed to benefit from the simplified procedures for the remainderof the current calendar year in regard to the product or products
concerned; thisexclus ion can be extended for the following calendar
year. Such notified exclusion shall be communicated without delay tothe Commission, which shall in turn immediately inform the customsauthoritiesof the other Member States .
CHAPTER8
Declarations of particulars and documents to be furnished
Article 178
1. Where it is necessary to establish a customs value for the
purposes of Articles 28 to 36 of the Code, a declaration of particulars
relating to customs value (value declaration) shall accompany the
customs entry made in respect of the imported goods. The valuedeclaration shall be drawn up on a form D.V. 1 corresponding to thespecimen in Annex 28, supplemented where appropriate by one ormore formsD.V. 1 biscorresponding to the specimen in Annex 29.
2. The value declaration provided for in paragraph 1 shall be made
only by a person established in the Community and in possession of therelevant facts.
The second indent of Article 64(2)(b) and Article 64(3) of the Code
shall apply mutatis mutandis.
3. The customs authorities may waive the requirement of a declara-
tion on the form referred to in paragraph 1 where the customs value ofthe goods in question cannot be determined under the provisions ofArticle 29 of the Code. In such cases the person referred to in para-graph 2 shall furnish or cause to be furnished to the customs
authorities such other information as may be requested for the purposes
of determining the customs value under another Article of the saidCode; and such other information shall be supplied in such form andmanner 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 theperson 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 systemestablished in accordance with the provisions of Articles 173 to 177.
Article 179
1. Except where it is essential for the correct application of import
duties, the customs authorities shall waive the requirement of all or partof the declaration provided for in Article 178 (1):
(a) where the customs value of the imported goods in a consignment
doesnot exceed ►
M21EUR 10 000 ◄, provided that they do
not constitute split or multiple consignments from the same
consignor to the same consignee; or
(b) where the importationsinvolved are of a non-commercial nature; or
(c) where the submission of the particulars in question is not necessary
for the application of the Customs Tariff of the European Commu-1993R2454 — EN — 01.04.2002 — 005.001 — 57
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nitiesor where the cus tomsdutiesprovided 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 customsauthoritiesmay round-off upwardsor downwardsthe s um arrived atafter conversion.
The customs authorities may maintain unamended the exchange value
in national currency of the amount determined in ecu if, at the time ofthe annual adjustment provided for in Article 18 of the Code, the
conversion of this amount, before the rounding-off provided for in this
paragraph, leadsto an alteration of les sthan 5 % in the exchange valueexpressed in national currency or to a reduction thereof.
3. In the case of continuing traffic in goods supplied by the same
seller to the same buyer under the same commercial conditions, thecustoms authorities may waive the requirement that all particularsunder Article 178 (1) be furnished in support of each customs declara-tion, but shall require them whenever the circumstances change and at
least once every three years.
4. A waiver granted under thisArticle may be withdrawn and the
submission of a D.V. 1 may be required where it is found that a condi-
tion necessary to qualify for that waiver was not or is no longer met.
Article 180
Where computerized systems are used, or where the goods concerned
are the subject of a general, periodic or recapitulative declaration, thecustoms authorities may authorize variations in the form of presenta-tion of data required for the determination of customs value.
Article 181
1. The person referred to in Article 178 (2) shall furnish the customs
authoritieswith a copy of the invoice on the bas isof which the value
of the imported goodsisdeclared. Where the cus tomsvalue isdeclared
in writing this copy shall be retained by the customs authorities.
2. In the case of written declarations of the customs value, when the
invoice for the imported goods is made out to a person established in a
Member State other than that in which the customs value is declared,the declarant shall furnish the customs authorities with two copies ofthe invoice. One of these copies shall be retained by the customs autho-rities; the other, bearing the stamp of the office in question and the
serial number of the declaration at the said customs office shall be
returned to the declarant for forwarding to the person to whom theinvoice ismade out.
3. The customs authorities may extend the provisions of paragraph 2
to cases where the person to whom the invoice is made out is estab-lished in the Member State in which the customs value is declared.
Article 181a
1. The customs authorities need not determine the customs valuation
of imported goods on the basis of the transaction value method if, inaccordance with the procedure set out in paragraph 2, they are notsatisfied, 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 para-
graph 1 they may ask for additional information in accordance with
Article 178 (4). If those doubts continue, the customs authorities must,before reaching a final decision, notify the person concerned, in writingif requested, of the grounds for those doubts and provide him with areasonable opportunity to respond. A final decision and the groundstherefor shall be communicated in writing to the person concerned.1993R2454 — EN — 01.04.2002 — 005.001 — 58
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TITLE VI
INTRODUCTION OF GOODS INTO THE CUSTOMS TERRI-
TORY
CHAPTER1
Examination of the goods and taking of samples by the person
concerned
Article 182
1. Permission to examine the goods under Article 42 of the Code
shall be granted to the person empowered to assign the goods acustoms-approved treatment or use at his oral request, unless thecustoms authorities consider, having regard to the circumstances, thata written request is required.
The taking of samples may be authorized only at the written request of
the person concerned.
2. A written request as referred to in paragraph 1 shall be signed by
the person concerned and lodged with the relevant customs authorities.It shall include the following particulars:
— name and address of the applicant,
— the location of the goods,
— number of the summary declaration, where it has already been
presented, save where the customs office undertakes to enter such
information, or indication of the previouscus tomsprocedure, orthe particularsfor identifying the meansof trans port on which thegoodsare located,
— all other particulars necessary for identifying the goods.
The customs authorities shall indicate their authorization on the request
presented by the person concerned. Where the request is for the taking
of samples, the said authorities shall indicate the quantity of goods to
be taken.
3. Prior examination of goods and the taking of samples shall be
carried out under the supervision of the customs authorities, whichshall specify the procedures to be followed in each particular case.
The person concerned shall bear the risk and the cost of unpacking,
weighing, repacking and any other operation involving the goods. He
shall also pay any costs in connection with analysis.
4. The samples taken shall be the subject of formalities with a view
to assigning them a customs-approved treatment or use. Where exami-nation of the samples results in their destruction or irretrievable loss,no debt shall be deemed to have been incurred. Article 182 (5) of theCode shall apply to waste and scrap.
CHAPTER2
Summary declaration
Article 183
1. The summary declaration shall be signed by the person making it.
2. The summary declaration shall be endorsed by the customs autho-
ritiesand retained by them for the purpos e of verifying that the goodsto which it relates are assigned a customs-approved treatment or usewithin the period laid down in Article 49 of the Code.
3. The summary declaration for goods which have been moved
under a transit procedure before being presented to customs shall take
the form of the copy of the transit document intended for the customsoffice of destination.
4. The customs authorities may allow the summary declaration to be
made in computerized form. In that case, the rules laid down ►
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Article 184
1. Goodscovered by a s ummary declaration which have not been
unloaded from the means of transport carrying them shall be re-
presented intact by the person referred to in Article 183 (1) wheneverthe customs authorities so require, until such time as the goods in ques-tion are assigned a customs-approved treatment or use.
2. Any person who holds goods after they have been unloaded in
order to move or store them shall become responsible for compliance
with the obligation to re-present all the goods intact at the request ofthe customs authorities.
CHAPTER3
Temporary storage
Article 185
1. Where the placesreferred to in Article 51 (1) of the Code have
been approved on a permanent basis for the placing of goods intemporary storage, such places shall be called ‘temporary storage facil-ities’.
2. In order to ensure the application of customs rules, the customs
authoritiesmay, where they do not thems elvesmanage 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 operating the temporary storage facility keep stock
accountswhich enable the movementsof goodsto be traced.
Article 186
Goods shall be placed in a temporary storage facility on the basis of
the summary declaration. However, the customs authorities may require
the lodging of a specific declaration made out on a form corresponding
to the model they have determined.
Article 187
Without prejudice to Article 56 of the Code or to the provisions applic-
able to the sale of goods by the customs authorities, the person who hasmade 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 customsauthoritiespurs uant to Article 53 (1) of the Code and for bearing thecosts of such measures.
CHAPTER4
Special provisions applicable to goods consigned by sea or air
Section 1
General provision
Article 189
Where goodsare brought into the cus tomsterritory of the Community
from a third country by sea or air and are consigned under cover of a
single transport document by the same mode of transport, withouttranshipment, to another port or airport in the Community, they shallbe presented to customs, within the meaning of Article 40 of theCode, only at the port or airport where they are unloaded or trans-hipped.1993R2454 — EN — 01.04.2002 — 005.001 — 60
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Section 2
Special provisions applicable to the cabin baggage and hold
baggageoftravellers
Article 190
For the purposes of this section:
(a)Community airport meansany airport s ituated in Community
customs territory;
(b)international Community airport meansany Community airport
which, having been so authorized by the competent authorities, isapproved for air traffic with third countries;
(c)intra-Communityflight meansthe movement of an aircraft between
two Community airports, without any stopovers, which does notstart from or end at a non-Community airport;
(d)Community port means any sea port situated in Community
customs territory;
(e)intra-Community sea crossing meansthe movement between two
Community ports without any intermediate calls, of a vessel plyingregularly between two or more specified Community ports;
(f)pleasure craft meansprivate boatsintended for journeyswhos e
itinerary depends on the wishes of the user;
(g) touristorbusinessaircraft meansprivate aircraft intended for jour-
neys whose itinerary depends on the wishes of the user;
(h)baggage meansall objectscarried, by whatever means , by the
person in the course of his journey.
Article 191
For the purposes of this section, in the case of air travel, baggage shall
be considered as:
— hold baggage if it hasbeen checked in at the airport of departure
and is not accessible to the person during the flight nor, where rele-vant, during the stopovers referred to in Articles 192 (1) and (2)and 194 (1) and (2) of thischapter,
— cabin baggage if the person takes it into the cabin of the aircraft.
Article 192
Any controlsand any formalitiesapplicable to:
1. the cabin and hold baggage of persons taking a flight in an aircraft
which comesfrom a non-Community airport and which, after astopover at a Community airport, continues to another Communityairport, shall be carried out at this last airport provided it is an inter-national Community airport; in this case, baggage shall be subject to
the rulesapplicable to the baggage of pers onscoming from a third
country when the person carrying such baggage cannot prove theCommunity status of the goods contained therein to the satisfactionof the competent authorities;
2. the cabin and hold baggage of persons taking a flight in an aircraft
which stops over at a Community airport before continuing to anon-Community airport, shall be carried out at the airport of depar-ture provided it isan international Community airport; in thiscas e,
cabin baggage may be subject to control at the Community airport
where the aircraft stops over, in order to ascertain that the goods itcontainsconform to the conditionsfor free movement within theCommunity;
3. the baggage of persons using a maritime service provided by the
same vessel and comprising successive legs departing from, callingat or terminating in a non-Community port shall be carried out atthe port at which the baggage in question is loaded or unloaded asthe case may be.1993R2454 — EN — 01.04.2002 — 005.001 — 61
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Article 193
Any controlsand any formalitiesapplicable to the baggage of pers ons
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 flightscoming from a non-Communityairport, where the aircraft, after a stopover, continues to anotherCommunity airport,
— at the last international Community airport, for flights coming
from a Community airport where the aircraft, after a stopover,continuesto a non-Community airport.
Article 194
1. Where baggage arriving at a Community airport on board an
aircraft coming from a non-Community airport istrans ferred at that
Community airport, to another aircraft proceeding on an intra-Commu-nity flight:
— any controlsand any formalitiesapplicable to hold baggage s hall be
carried out at the airport of arrival of the intra-Community flight,
provided the latter airport isan international Community airport,
— all controls on cabin baggage shall be carried out in the first inter-
national Community airport; additional controlsmay be carried out
at the airport of arrival of an intra-Community flight, only in excep-
tional cases where they prove necessary following controls on holdbaggage,
— controlson hold baggage may be carried out at the firs t Community
airport only in exceptional cases where they prove necessary
following controlson cabin baggage.
2. Where baggage isloaded at a Community airport onto an aircraft
proceeding on an intra-Community flight for transfer at anotherCommunity airport, to an aircraft whose destination is a non-Commu-nity airport:
— any controlsand any formalitiesapplicable to hold baggage s hall be
carried out at the airport of departure of the intra-Community flight,
provided that airport isan international Community airport,
— all controls on cabin baggage shall be carried out in the last inter-
national Community airport; prior controlson s uch baggage may be
carried out in the airport of departure of an intra-Community flightonly in exceptional cases where they prove necessary followingcontrolson hold baggage,
— additional controlson hold baggage may be carried out in the las t
Community airport only in exceptional cases where they provenecessary following controls on cabin baggage.
3. Any controlsand any formalitiesapplicable 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 atourist or business aircraft proceeding on an intra-Community flight
shall be carried out at the airport of arrival of the scheduled or charter
flight.
4. Any controlsand any formalitiesapplicable to baggage loaded at
a Community airport onto a tourist or business aircraft proceeding onan intra-Community flight for transfer, at another Community airport,to a scheduled or charter flight whose destination is a non-Communityairport, shall be carried out at the airport of departure of the scheduledor charter flight.1993R2454 — EN — 01.04.2002 — 005.001 — 62
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5. The Member Statesmay carry out controlsat the international
Community airport where the transfer of hold baggage takes place onbaggage:
— coming from a non-Community airport and transferred in an inter-
national Community airport to an aircraft bound for an international
airport in the same national territory,
— having been loaded on an aircraft in an international airport for
transfer in another international airport in the same national terri-tory to an aircraft bound for a non-Community airport.
Article 195
The Member States shall take the necessary measures to ensure that:
— on arrival, persons cannot transfer goods before controls have been
carried out on the cabin baggage not covered by Article 1 of
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 ofCouncil Regulation (EEC) No 3925/91,
— on arrival, the appropriate arrangementshave been made to prevent
any transfer of goods before controls have been carried out on thehold baggage not covered by Article 1 of Council Regulation (EEC)
No 3925/91,
— on departure, the appropriate arrangementshave been made to
prevent any transfer of goods after controls have been carried outon the hold baggage not covered by Article 1 of Council Regulation(EEC) No 3925/91.
Article 196
Hold baggage registered in a Community airport shall be identified by
a tag affixed in the airport concerned. A specimen tag and the technicalcharacteristics are shown in Annex 30.
Article 197
Each Member State shall provide the Commission with a list of airports
corresponding to the definition of ‘international Community airport’given in Article 190 (b). The Commission shall publish this list in theOfficial JournaloftheEuropeanCommunities , C Series.
TITLE VII
CUSTOMSDECLARATIONS-NORMALPROCEDURE
CHAPTER1
Customs declarations in writing
Section 1
General provisions
Article 198
1. Where a customs declaration covers two or more articles, the
particulars relating to each article shall be regarded as constituting aseparate declaration.
2. Component parts of industrial plant coming under a single CN
Code shall be regarded as constituting a single item of goods.
Article 199
►
M11.◄Without prejudice to the possible application of penal
provisions, the lodging with a customs office of a declaration signed1993R2454 — EN — 01.04.2002 — 005.001 — 63
(1) OJ No L 374, 31. 12. 1994, p. 4.
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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 documentsattached,
and
— compliance with all the obligationsrelating to the entry of the
goodsin ques tion under the procedure concerned.
2. Where the declarant uses data-processing systems to produce his
customs declarations, the customs authorities may provide that thehandwritten signature may be replaced by another identification tech-nique which may be based on the use of codes. This facility shall be
granted only if the technical and administrative conditions laid down
by the customs authorities are complied with.
The customs authorities may also provide that declarations produced
using customs data-processing systems may be directly authenticatedby those systems, in place of the manual or mechanical application ofthe customs office stamp and the signature of the competent official.
3. Under the conditionsand in the manner which they s hall deter-
mine, the customs authorities may allow some of the particulars of the
written declaration referred to in Annex 37 to be replaced by sending
these particulars to the customs office designated for that purpose byelectronic means, where appropriate in coded form.
Article 200
Documents accompanying a declaration shall be kept by the customs
authorities unless the said authorities provide otherwise or unless thedeclarant requires them for other operations. In the latter case thecustoms authorities shall take the necessary steps to ensure that thedocuments in question cannot subsequently be used except in respect
of the quantity or value of goodsfor 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
hastaken place.
2. The customs authorities may authorize the declaration to be
lodged before the declarant is in a position to present the goods. Inthis case, the customs authorities may set a time limit, to be determinedaccording to the circumstances, for presentation of the goods. If thegoodshave not been pres ented within thistime limit, the declarationshall be considered not to have been lodged.
3. Where a declaration hasbeen lodged before the goodsto 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 inquestion have been presented to customs.
Article 202
1. The declaration shall be lodged with the competent customs
office during the daysand hoursappointed for opening.
However, the customs authorities may, at the request of the declarant
and at his expense, authorize the declaration to be lodged outside theappointed daysand hours .
2. Any declaration lodged with the officialsof a cus tomsoffice in
any other place duly designated for that purpose by agreement betweenthe customs authorities and the person concerned shall be considered tohave been lodged in the said office.1993R2454 — EN — 01.04.2002 — 005.001 — 64
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Article 203
The date of acceptance of the declaration shall be noted thereon.
Article 204
The customs authorities may allow or require the corrections referred
to in Article 65 of the Code to be made by the lodging of a new
declaration intended to replace the original declaration. In that event,the relevant date for determination of any dutiespayable and for theapplication of any other provisions governing the customs procedurein question shall be the date of the acceptance of the original declara-
tion.
Section 2
Formstobeused
Article 205
1. The official model for written declarationsto cus tomsby the
normal procedure, for the purposes of placing goods under a customs
procedure or re-exporting them in accordance with Article 182 (3) ofthe Code, shall be the Single Administrative Document.
2. Other forms may be used for this purpose where the provisions of
the customs procedure in question permit.
3. The provisions of paragraphs 1 and 2 shall not preclude:
— waiver of the written declaration prescribed in Articles 225 to 236
for release for free circulation, export or temporary importation,
— waiver by the Member Statesof the form referred to in paragraph 1
where the special provisions laid down in Articles 237 and 238 withregard to consignments by letter or parcel-post apply,
— use of special forms to facilitate the declaration in specific cases,
where the customs authorites (SIC! authorities) so permit,
— waiver by the Member Statesof the form referred to in paragraph 1
in the case of existing or future agreements or arrangementsconcluded between the administrations of two or more MemberStateswith a view to greater s implification of formalitiesin all orpart of the trade between those Member States,
— use by the persons concerned of loading lists for the completion of
Community transit formalities in the case of consignmentscomposed of more than one kind of goods,
— printing of export, transit or import declarations and documents
certifying the Community status of goods not being moved underinternal Community transit procedure by means of official orprivate-sector data-processing systems, if necessary on plain paper,
on conditionslaid down by the Member States ,
— provision by the Member States to the effect that where a compu-
terized declaration-processing system is used, the declaration,
within the meaning of paragraph 1, may take the form of the Single
Administrative Document printed out by that system.
5. Where in Community legislation, reference is made to an export,
re-export or import declaration or a declaration placing goodsunder
another customs procedure, Member States may not require any admin-istrative documents other than those which are:
— expressly created by Community acts or provided for by such acts,
— required under the termsof international conventionscompatible
with the Treaty,
— required from operatorsto enable them to qualify, at their reques t,
for an advantage or specific facility,
— required, with due regard for the provisions of the Treaty, for the
implementation of specific regulations which cannot be imple-1993R2454 — EN — 01.04.2002 — 005.001 — 65
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mented solely by the use of the document referred to in paragraph
1.
Article 206
The Single Administrative Document form shall, where necessary, also
be used during the transitional period laid down in the Act of Acces-sion of Spain and Portugal in connection with trade between theCommunity ascons tituted on 31 December 1985 and Spain or Portugaland 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 ofAccession.
For the purposes of the first paragraph, copy 2 or where applicable
copy 7 of the formsus ed for trade with Spain and Portugal or tradebetween those Member States shall be destroyed.
It shall also be used in trade in Community goods between parts of the
customs territory of the Community to which the provisions of CouncilDirective 77/388/EEC(
1) apply and partsof that territory where thos e
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 Statesmay in general, for the purpos e of completing export orimport formalities, dispense with the production of one or more copies
of the Single Administrative Document intended for use by the autho-
ritiesof that Member State, provided that the information in ques tion isavailable on other media.
Article 208
1. The Single Administrative Document shall be presented in subsets
containing the number of copiesrequired for the completion of formal-
itiesrelating to the cus tomsprocedure under which the goodsare to beplaced.
2. Where the Community transit procedure or the common transit
procedure ispreceded or followed by another cus tomsprocedure, asubset containing the number of copies required for the completion offormalitiesrelating to the trans it procedure and the preceding or
following procedure 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 meansof a computer-
ized system for processing declarations, two successive sets of four
copies, in accordance with the specimen contained in Annex 32.
4. Without prejudice to Articles205 (3), 222 to 224 or 254 to 289,
the declaration formsmay be s upplemented, where appropriate, by one
or more continuation forms presented in subsets containing the declara-tion copiesneeded to complete the formalitiesrelating to the cus tomsprocedure under which the goodsare to be placed. Thos e copiesneeded in order to complete the formalitiesrelating to preceding or
subsequent customs procedures may be attached where appropriate.
The continuation subsets shall be taken from:
— either a set of eight copies, in accordance with the specimen
contained in Annex 33,
—►
C1or two sets of four copies ◄, in accordance with the
specimen contained in Annex 34.1993R2454 — EN — 01.04.2002 — 005.001 — 66
(1) OJ No L 145, 13. 6. 1977, p. 1.
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The continuation forms shall be an integral part of the Single Adminis-
trative Document to which they relate.
5. By way of derogation from paragraph 4, the customs authorities
may provide that continuation forms shall not be used where a compu-terized system is used to produce such declarations.
Article 209
1. Where Article 208 (2) isapplied, each party involved s hall be
liable only asregardsthe particularsrelating to the procedure for which
he applied asdeclarant, principal or asthe repres entative of one ofthese.
2. For the purposes of paragraph 1, where the declarant uses a
Single Administrative Document issued during the preceding customs
procedure, he shall be required, prior to lodging his declaration, to
verify the accuracy of the existing particulars for the boxes for whichhe is responsible and their applicability to the goods in question andthe procedure applied for, and to supplement them as necessary.
In the cases referred to in the first subparagraph, the declarant shall
immediately inform the customs office where the declaration is lodged
of any discrepancy found between the goods in question and theexisting particulars. In this case the declarant shall then draw up hisdeclaration on fresh copies of the Single Administrative Document.
Article 210
Where the Single Administrative Document is used to cover several
successive customs procedures, the customs authorities shall satisfythemselves that the particulars given in the declarations relating to thevariousproceduresin ques tion all agree.
Article 211
The declaration must be drawn up in one of the official languages of
the Community which isacceptable to the cus tomsauthoritiesof theMember State where the formalitiesare carried out.
If necessary, the customs authorities of the Member State of destination
may require from the declarant or hisrepres entative in that Member
State a translation of the declaration into the official language or one
of the official languages of the latter. The translation shall replace thecorresponding particulars in the declaration in question.
By way of derogation from the preceding subparagraph, the declaration
shall be drawn up in an official language of the Community acceptable
to the Member State of destination in all cases where the declaration in
the latter Member State ismade on copiesother than thos e initiallypresented to the customs office of the Member State of departure.
Article 212
1. The Single Administrative Document must be completed in
accordance with the explanatory note in Annex 37 and any additional
ruleslaid down in other Community legis lation.
2. The customs authorities shall ensure that users have ready access
to copiesof the explanatory note referred to in paragraph 1.
3. The customs administrations of each Member State may, if neces-
sary, supplement the explanatory note.
Article 213
The codesto be us ed in completing the formsreferred to in Article 205
(1) are listed in Annex 38.1993R2454 — EN — 01.04.2002 — 005.001 — 67
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Article 214
In cases where the rules require supplementary copies of the form
referred to in Article 205 (1), the declarant may use additional sheetsor photocopies of the said form for this purpose.
Such additional sheets or photocopies must be signed by the declarant,
presented to the customs authorities and endorsed by the latter under
the same conditions as the Single Administrative Document. They shall
be accepted by the customs authorities as if they were original docu-mentsprovided that their quality and legibility are cons ideredsatisfactory by the said authorities.
Article 215
1. The forms referred to in Article 205 (1) shall be printed on self-
copying paper dressed for writing purposes and weighing at least 40 g/m
2. The paper must be sufficiently opaque for the information on one
side not to affect the legibility of the information on the other side andits strength should be such that in normal use it does not easily tear or
crease.
The paper shall be white for all copies. However, on the copies used
for Community transit ►
M19(1, 4 and 5) ◄, boxes1 (firs t 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 and56 shall have a green background.
The formss hall be printed in green ink.2. The boxes are based on a unit of measurement of one tenth of an
inch horizontally and one sixth of an inch vertically. The subdivisionsare based on a unit of measurement of one-tenth of an inch horizon-tally.
3. A colour marking of the different copiess hall be effected in the
following manner:
(a) on forms conforming to the specimens shown in Annexes 31 and
33:
— copies1, 2, 3 and 5 s hall have at the right hand edge a contin-
uousmargin, coloured res pectively red, green, yellow and blue,
— copies4, 6, 7 and 8 s hall have at the right hand edge a broken
margin coloured respectively blue, red, green and yellow;
(b) on forms conforming to the specimens shown in Annexes 32 and
34, copies1/6, 2/7, 3/8 and 4/5 s hall have at the right hand edgea continuousmargin and to the right of thisa broken margincoloured respectively red, green, yellow and blue.
The width of these margins shall be approximately 3 mm. The broken
margin shall comprise a series of squares with a side measurement of
3 mm each one separated by 3 mm.
4. The copieson which the particularscontained in the formss hown
in Annexes 31 and 33 must appear by a self-copying process are shown
in Annex 35.
The copieson which the particularscontained in the formss hown in
Annexes 32 and 34 must appear by a self-copying process are shownin Annex 36.
5. The forms shall measure 210 × 297 mm with a maximum toler-
ance asto length of 5 mm les sand 8 mm more.
6. The customs administrations of the Member States may require
that the forms show the name and address of the printer or a markenabling the printer to be identified. They may also make the printingof the formsconditional on prior technical approval.1993R2454 — EN — 01.04.2002 — 005.001 — 68
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Section 3
Particularsrequiredaccordingtothecustomsprocedureconcerned
Article 216
1. The maximum list of boxes to be used for declarations of entry
for a particular customs procedure using the Single AdministrativeDocument iscontained in Annex 37.
2. Annex 37 also contains the minimum list of boxes to be used of
declarationsof entry for a particular cus tomsprocedure.
Article 217
The particularsrequired when one of the formsreferred to in Article
205 (2) is used depend on the form in question. They shall be supple-
mented where appropriate by the provisions relating to the customsprocedure in question.
Section 4
Documentstoaccompanythecustomsdeclaration
Article 218
1. The following documents shall accompany the customs declara-
tion for release for free circulation:
(a) the invoice on the basis of which the customs value of the goods is
declared, asrequired under Article 181;
(b) where it isrequired under Article 178, the declaration of particulars
for the assessment of the customs value of the goods declared,
drawn up in accordance with the conditionslaid down in the s aid
Article;
(c) the documentsrequired for the application of preferential tariff
arrangementsor other meas uresderogating from the legal rulesapplicable to the goodsdeclared;
(d) all other documentsrequired for the application of the provis ions
governing the release for free circulation of the goods declared.
2. The customs authorities may require transport documents or docu-
mentsrelating to the previouscus tomsprocedure, asappropriate, to beproduced when the declaration islodged.
Where a single item is presented in two or more packages, they may
also require the production of a packing list or equivalent documentindicating the contentsof each package.
3. Where goodsqualify for the flat rate of duty referred to in
Section II (D) of the preliminary provisions of the combined nomencla-ture or where goodsqualify for relief from import duties , the
documentsreferred to in paragraph 1 (a), (b) and (c) need not be
required unless the customs authorities consider it necessary for thepurposes of applying the provisions governing the release of the goodsin question for free circulation.
Article 219
1. The transit declaration shall be accompanied by the transport
document. The office of departure may dispense with the presentationof thisdocument 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.
2. Without prejudice to any applicable simplification measures, the
customs document of export/dispatch or re-exportation of the goodsfrom the customs territory of the Community or any document of1993R2454 — EN — 01.04.2002 — 005.001 — 69
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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 produc-
tion of the document relating to the preceding customs procedure.
Article 220
1. Without prejudice to specific provisions, the documents to accom-
pany the declaration of entry for a customs procedure with economic
impact, shall be as follows:
(a) for the customs warehousing procedure:
— type D; the documentslaid down in Article 218 (1) (a) and (b),
— other than type D; no documents;
(b) for the inward-processing procedure:
— drawback system; the documents laid down in Article 218 (1),
— suspension system; the documents laid down in Article 218 (1)
(a) and (b),
and, where appropriate, the written authorization for the customs
procedure in question or a copy of the application for authorization
where►M20Article 508(1) ◄applies;
(c) for processing under customs control the documents laid down in
Article 218 (1) (a) and (b), and, where appropriate, the written
authorization for the customs procedure in question ►M20or a
copy of the application for authorisation where Article 508(1)applies ◄;
(d) for the temporary importation procedure:
— with partial relief from import duties; the documents laid down
in Article 218 (1),
— with total relief from import duties; the documents laid down in
Article 218 (1) (a) and (b),
and, where appropriate, the written authorization for the customs
procedure in question ►
M20or a copy of the application for
authorisation where Article 508(1) applies ◄;
(e) for the outward-processing procedures, the documents laid down in
Article 221 (1) and, where appropriate, the written authorization of
the procedure or a copy of the application for authorization where
►M20Article 508(1) ◄applies.
2. Article 218 (2) shall apply to declarations of entry for any
customs procedure with economic impact.
3. The customs authorities may allow the written authorization of
the procedure or a copy of the application for authorization to be keptat their disposal instead of accompanying the declaration.
Article 221
1. The export or re-export declaration shall be accompanied by all
documents necessary for the correct application of export duties andof the provisions governing the export of the goods in question.
2. Article 218 (2) shall apply to export or re-export declarations.
CHAPTER2
Customs declarations made using a data-processing technique
Article 222
1. Where the customs declaration is made by a data-processing tech-
nique, the particularsof the written declaration referred to in Annex 37shall be replaced by sending to the customs office designated for that1993R2454 — EN — 01.04.2002 — 005.001 — 70
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▼M1
▼M1
purpose, with a view to their processing by computer, data in codified
form or data made out in any other form specified by the customsauthoritiesand corres ponding to the particularsrequired for written
declarations.
2. A customs declaration made by EDI shall be considered to have
been lodged when the EDI message is received by the customs autho-rities.
Acceptance of a customs declaration made by EDI shall be communi-
cated to the declarant by means of a response message containing atleast the identification details of the message received and/or the regis-tration number of the customs declaration and the date of acceptance.
3. Where the customs declaration is made by EDI, the customs
authorities shall lay down the rules for implementing the provisionslaid down in Article 247.
4. Where the customs declaration is made by EDI, the release of the
goods shall be notified to the declarant, indicating at least the identifi-cation detailsof the declaration and the date of releas e.
5. Where the particularsof the cus tomsdeclaration are introduced
into customs data-processing systems, paragraphs 2, 3 and 4 shall apply
mutatismutandis .
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 officeconcerned, or in accordance with the second subparagraph of Article199 (2).
Article 224
Under the conditionsand in the manner which they s hall determine, the
customs authorities may authorize the documents required for the entryof goods for a customs procedure to be made out and transmitted byelectronic means.
CHAPTER3
Customs declarations made orally or by any other act
Section 1
Oral declarations
Article 225
Customs declarations may be made orally for the release for free circu-
lation of the following goods:
(a) goodsof a non-commercial nature:
— contained in travellers' personal luggage, or
— sent to private individuals, or
— in other cases of negligible importance, where this is authorized
by the customs authorities;
(b) goodsof 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 goodsare not being carried by an independent carrier as
part of a larger freight movement;
(c) the goodsreferred to in Article 229, where thes e qualify for relief
asreturned goods ;1993R2454 — EN — 01.04.2002 — 005.001 — 71
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(d) the goodsreferred to in Article 230 (b) and (c).
Article 226
Customs declarations may be made orally for the export of:
(a) goodsof a non-commercial nature:
— contained in travellers' personal luggage, or
— sent by private individuals;
(b) the goodsreferred to in Article 225 (b);
(c) the goodsreferred to in Article 231 (b) and (c);
(d) other goodsin cas esof negligible economic importance, where this
is authorized by the customs authorities.
Article 227
1. The customs authorities may provide that Articles 225 and 226
shall not apply where the person clearing the goods is acting on behalfof another person in his capacity as customs agent.
2. Where the customs authorities are not satisfied that the particulars
declared are accurate or that they are complete, they may require awritten declaration.
Article 228
Where goodsdeclared to cus tomsorally in accordance with Articles
225 and 226 are subject to import or export duty the customs authori-
ties shall issue a receipt to the person concerned against payment of the
duty owing.
The receipt shall include at least the following information:
(a) a description of the goods which is sufficiently precise to enable
them to be identified; thismay include the tariff heading;
(b) the invoice value and/or quantity of the goods, as appropriate;
(c) a breakdown of the chargescollected;
(d) the date on which it wasmade out;
(e) the name of the authority which issued it.
The Member States shall inform the Commission of any standard
receipts introduced pursuant to this Article. The Commission shallforward any such information to the other Member States.
Article 229
1. Customs declarations may be made orally for the temporary
importation of the following goods, in accordance with the conditions
laid down in ►
M20Article 497(3), second subparagraph ◄:
(a)►M20— animalsfor trans humance or grazing or for the perfor-
mance of work or transport and other goods satisfying theconditionslaid down in ►
C9Article 567, second subpara-
graph, point (a) ◄,
— packingsreferred to in Article 571(a), bearing the permanent,
indelible markings of a person established outside the customsterritory of the Community, ◄
— radio and television production and broadcasting equipment and
vehicles specially adapted for use for the above purpose and
their equipment imported by public or private organizationsestablised (SIC! established) outside the customs territory ofthe Community and approved by the customs authorities issuingthe authorization for the procedure to import such equipmentand vehicles,1993R2454 — EN — 01.04.2002 — 005.001 — 72
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— instruments and apparatus necessary for doctors to provide
assistance for patients awaiting an organ transplant pursuant to►
M20Article 569 ◄;
(b) the goodsreferred to in Article 232;
(c) other goods, where this is authorized by the customs authorities.
2. The goods referred to in paragraph 1 may also be the subject of
an oral declaration for re-exportation discharging a temporary importa-tion procedure.
Section 2
Customsdeclarationsmadebyanyotheract
Article 230
The following, where not expressly declared to customs, shall be
considered to have been declared for release for free circulation bythe 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 asreturned goods ;
(b) goodsentitled to relief under Chapter I, TitlesIX 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 from the requirement to be conveyed to a customsoffice in accordance with Article 38 (4) of the Code, providedthey are not subject to import duty.
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) goodsof a non-commercial nature not liable for export duty
contained in travellers' personal luggage;
(b) means of transport registered in the customs territory of the
Community and intended to be re-imported;
(c) goodsreferred to in Chapter II of Council Regulation (EEC)
No 918/83;
(d) other goodsin cas esof 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, subject to Article 579:
(a) personal effects and goods for sports purposes imported by travel-
lersin accordance with Article 563;
(b) the meansof trans port referred to in Articles556 to 561;
(c) welfare materials for seafarers used on a vessel engaged in interna-
tional maritime traffic pursuant to Article 564(a).
2. Where they are not declared to customs in writing or orally, the
goods referred to in paragraph 1 shall be considered to have beendeclared for re-exportation discharging the temporary importationprocedure by the act referred to in Article 233.1993R2454 — EN — 01.04.2002 — 005.001 — 73
(1) OJ No L 105, 23.4.1983, p. 1.▼M20
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Article 233
►M61.◄For the purposes of Articles 230 to 232, the act which
is considered to be a customs declaration may take the following
forms:
(a) in the case of goods conveyed to a customs office or to any other
place designated or approved in accordance with Article 38 (1) (a)of the Code:
— going through the green or ‘nothing to declare’ channel in
customs offices where the two-channel system is in operation,
— going through a customs office which does not operate the two-
channel system without spontaneously making a customsdeclaration;
— affixing a ‘nothing to declare’ sticker or customs declaration
disc to the windscreen of passenger vehicles where this possibi-lity is provided for in national provisions;
(b) in the case of exemption from the obligation to convey goods to
customs in accordance with the provisions implementing Article38 (4) of the Code, in the case of export in accordance with Article231 and in the case of re-exportation in accordance with Article232 (2):
— the sole act of crossing the frontier of the customs territory of
the Community.
2. Where goodscovered 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 beingpresent in person, the document referred to in Annex 38a may beused within the terms and limitations set out in it.
Article 234
1. Where the conditionsof Articles230 to 232 are fulfilled, the
goods shall be considered to have been presented to customs within
the meaning of Article 63 of the Code, the declaration to have beenaccepted and release to have been granted, at the time when the actreferred to in Article 233 iscarried out.
2. Where a check revealsthat the act referred to in Article 233 has
been carried out but the goodsimported or taken out do not fulfil the
conditions in Articles 230 to 232, the goods concerned shall be consid-
ered to have been imported or exported unlawfully.
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 repay-ment of duties is sought, or which are subject to a prohibition orrestriction or to any other special formality.
Article 236
For the purposes of Sections 1 and 2, ‘traveller’ means:
A. on import:
1. any person temporarily entering the customs territory of the
Community, not normally resident there, and
2. any person returning to the customs territory of the Community
where he isnormally res ident, after having been temporarily in athird country;1993R2454 — EN — 01.04.2002 — 005.001 — 74
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B. on export:
1. any person temporarily leaving the customs territory of the
Community where he isnormally res ident, and
2. any person leaving the customs territory of the Community after
a temporary stay, not normally resident there.
Section 4
Postaltraffic
Article 237
1. The following postal consignments shall be considered to have
been declared to customs:
A. for release for free circulation:
(a) at the time when they are introduced into the customs territory
of the Community:
— postcards and letters containing personal messages only,
— braille letters,— printed matter not liable for import duties, and— all other consignments sent by letter or parcel post which
are exempt from the obligation to be conveyed to customsin accordance with provisions pursuant to Article 38 (4) ofthe Code;
(b) at the time when they are presented to customs:
— consignments sent by letter or parcel post other than those
referred to at (a), provided they are accompanied by a
►
M18CN22 ◄and/or ►M18CN23 ◄declaration;
B. for export:
(a) at the time when they are accepted by the postal authorities, in
the case of consignments by letter and parcel post which are notliable to export duties;
(b) at the time of their presentation to customs, in the case of
consignments sent by letter or parcel post which are liable toexport duties, provided they are accompanied by a►
M18CN22 ◄and/or a ►M18CN23 ◄declaration.
2. The consignee, in the cases referred to in paragraph 1A, and the
consignor, in the cases referred to in paragraph 1B, shall be considered
to be the declarant and, where applicable, the debtor. The customs
authorities may provide that the postal administration shall be consid-ered asthe declarant and, where applicable, asthe debtor.
3. For the purposes of paragraph 1, goods not liable to duty shall be
considered to have been presented to customs within the meaning ofArticle 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 presentedwithout a ►
M18CN22 ◄and/or ►M18CN23 ◄declaration or
where such declaration is incomplete, the customs authorities shalldetermine the form in which the customs declaration is to be made orsupplemented.1993R2454 — EN — 01.04.2002 — 005.001 — 75
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Article 238
Article 237 shall not apply:
— to consignments containing goods for commercial purposes of an
aggregate value exceeding the statistical threshold laid down bythe Community provisions in force; the customs authorities maylay down higher thresholds,
— to consignments containing goods for commercial purposes which
form part of a regular series of like operations,
— where a customs declaration is made in writing, orally or using a
data-processing technique,
— to consignments containing the goods referred to in Article 235.
TITLE VIII
EXAMINATION OF THE GOODS, FINDINGS OF THE
CUSTOMS OFFICE AND OTHERMEASUR ES TAKEN BY
THECUSTOMSOFFICE
Article 239
1. The goods shall be examined in the places designated and during
the hours appointed for that purpose by the customs authorities.
2. However, the customs authorities may, at the request of the
declarant, authorize the examination of goodsin placesor during hoursother than those referred to in paragraph 1.
Any costs involved shall be borne by the declarant.
Article 240
1. Where the customs authorities elect to examine goods they shall
so inform the declarant or his representative.
2. Where they decide to examine a part of the goodsonly, the
customs authorities shall inform the declarant or his representativewhich items they wish to examine. The customs authorities' choice
shall be final.
Article 241
1. The declarant or the person designated by him to be present at the
examination of the goods shall render the customs authorities the assis-tance required to facilitate their work. Should the customs authoritiesconsider the assistance rendered unsatisfactory, they may require the
declarant to designate another person able to give the necessary assis-
tance.
2. Where the declarant refuses to be present at the examination of
the goods or to designate a person able to give the assistance whichthe customs authorities consider necessary, the said authorities shallset a deadline for compliance, unless they consider that such an exam-
ination may be dispensed with.
If, on expiry of the deadline, the declarant hasnot complied with the
requirements of the customs authorities, the latter, for the purpose ofapplying Article 75 (a) of the Code, shall proceed with the examinationof the goods, at the declarant's risk and expense, calling if necessary on
the services of an expert or any other person designated in accordance
with the provisions in force.
3. The findingsmade by the cus tomsauthoritiesduring the examina-
tion carried out under the conditionsreferred to in the precedingparagraph shall have the same validity as if the examination had beencarried out in the presence of the declarant.
4. Instead of the measures laid down in paragraphs 2 and 3, the
customs authorities shall have the option of deeming a declarationinvalid where it is clear that the declarant's refusal to be present at theexamination of the goods or to designate a person able to give thenecessary assistance neither prevents, nor seeks to prevent, those autho-1993R2454 — EN — 01.04.2002 — 005.001 — 76
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ritiesfrom finding that the rulesgoverning the entry of the goodsfor
the customs procedure concerned have been breached, and neitherevades, 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 bythe declarant or a person designated by him.
Sampless hall be taken in accordance with the methodslaid down in
the provisions in force.
3. The quantities taken as samples should not exceed what is needed
for analysis or more detailed examination, including possible checkanalysis.
Article 243
1. The declarant or the person designated by him to be present at the
taking of samples shall render the customs authorities all the assistance
needed to facilitate the operation.
2. Where the declarant refuses to be present at the taking of samples
or to designate a person to attend, or where he fails to render thecustoms authorities all the assistance needed to facilitate the operation,the provisions of the second sentence of Article 241 (1) and of Article
241 (2), (3) and (4) shall apply.
Article 244
Where the customs authorities take samples for analysis or more
detailed examination, they shall authorize the release of the goods inquestion without waiting for the results of the analysis or examination,unless there are other grounds for not doing so, and provided that,
where a customs debt has been or is likely to be incurred, the duties
in question have already been entered in the accounts and paid orsecured.
Article 245
1. The quantities taken by the customs office as samples shall not be
deducted from the quantity declared.
2. Where an export or outward processing declaration is concerned,
the declarant shall be authorized, where circumstances permit, to
replace the quantities of goods taken as samples by identical goods, inorder to make up the consignment.
Article 246
1. Unless destroyed by the analysis or more detailed examination,
the samples taken shall be returned to the declarant at his request andexpense once they no longer need to be kept by the customs authori-ties, in particular after all the declarant's means of appeal against the
decision taken by the customs authorities on the basis of the results 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 specificcases, however, the customs authorities may require the declarant toremove any samples that remain.1993R2454 — EN — 01.04.2002 — 005.001 — 77
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Article 247
1. Where the customs authorities verify the declarations and accom-
panying documents or examine the goods, they shall indicate, at leastin the copy of the declaration retained by the said authorities, or in adocument attached thereto, the basis and results of any such verifica-
tion or examination. In the case of partial examination of the goods,
particulars of the consignment examined shall also be given.
Where appropriate, the customs authorities shall also indicate in the
declaration that the declarant or his representative was absent.
2. Should the result of the verification of the declaration and accom-
panying documentsor examination of the goodsnot be in accordance
with the particularsgiven in the declaration, the cus tomsauthoritiesshall specify, at least in the copy of the declaration retained by thesaid authorities, or in a document attached thereto, the particulars tobe taken into account for the purposes of the application of charges
on the goodsin ques tion and, where appropriate, calculating any
refundsor other amountspayable on exportation, and for applying theother provisions governing the customs procedure for which the goodsare entered.
3. The findings of the customs authorities shall indicate, where
appropriate, the meansof identification adopted. They s hall be datedand bear the particulars needed to identify the official issuing them.
4. Where the customs authorities neither verify the declaration nor
examine the goods, they need not endorse the declaration or attacheddocument referred to in paragraph 1.
Article 248
1. The granting of release shall give rise to the entry in the accounts
of the import dutiesdetermined according to the particularsin thedeclaration. Where the customs authorities consider that the checkswhich they have undertaken ►
C2may enable an amount of import
dutieshigher than that ◄resulting from 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 amountaccording to the particularsin the declaration and the amount whichmay finally be payable on the goods. However, the declarant mayrequest the immediate entry in the accounts of the amount of duties to
which the goodsmay ultimately be liable ins tead 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 theaccounts 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 theresults of the checks the authorities have carried out are available, thegoods in question cannot be released.
4. Notwithstanding paragraph 1, the customs authorities may refrain
from taking security in respect of goods which are the subject of a
drawing request on a tariff quota if they determine, at the time when
the declaration for release for free circulation is accepted, that the tariffquota in question is non-critical within the meaning of Article 308c.
Article 249
1. The customs authorities shall determine the form of release,
taking due account of the place in which the goodsare located and of
the special arrangements for their supervision.
2. Where the declaration ismade in writing, a reference to the
release and its date shall be made on the declaration or, where applic-1993R2454 — EN — 01.04.2002 — 005.001 — 78
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able, a document attached, and a copy shall be returned to the
declarant.
Article 250
1. Where the customs authorities have been unable to grant release
for one of the reasons specified in the second or third indent of Article75 (a) of the Code, they shall give the declarant a time limit to regu-larize the situation of the goods.
2. Where, in the circumstances referred to in the second indent of
Article 75 (a) of the Code, the declarant hasnot produced the requis itedocumentswithin the time limit referred to in paragraph 1, the declara-tion 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 thefirst subparagraph of Article 66 (1) or Article 182 of the Code, wherethe declarant hasneither paid nor guaranteed the dutiesdue 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 thegoods shall be sold unless the requisite conditions have been fulfilledin the interim, if necessary by forced sale where the law of the MemberState of the authorities in question so permits. The customs 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 supervi-sion.
Article 251
By way of derogation from Article 66 (2) of the Code, a customs
declaration may be invalidated after the goodshave been releas ed, asprovided below:
1. where it is established that the goods have been declared in error
for a customs procedure entailing the payment of import dutiesinstead of being placed under another customs procedure, thecustoms authorities shall invalidate the declaration if a request tothat effect ismade within three monthsof 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 goodswere declared, they were intended to be placed
under another customs procedure, all the requirements of whichthey fulfilled, and
— the goodsare immediately entered for the cus tomsprocedure
for which they were actually intended.
The declaration placing the goodsunder the latter cus tomsproce-
dure shall take effect from the date of acceptance of theinvalidated declaration.
The customs authorities may permit the three-month period to be
exceeded in duly substantiated exceptional cases;
1a. Where it is established that the goods have been declared in error,
instead of other goods, for a customs procedure entailing the obli-gation to pay import duties, the customs authorities shall invalidatethe declaration if a request to that effect is made within threemonthsof the date of acceptance of the declaration, provided that:
— the goodsoriginally declared:
(i) have not been used other than as authorized in their original
status; and
(ii) have been restored to their original status;
and that1993R2454 — EN — 01.04.2002 — 005.001 — 79
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— the goodswhich ought to have been declared for the cus toms
procedure originally intended:
(i) could, when the original declaration waslodged, have been
presented to the same customs office: and
(ii) have been declared for the same customs procedure as that
originally intended.
The customs authorities may allow the time limit referred to above
to be exceeded in duly substantiated exceptional cases,
1b. in the case of mail order goods which are returned, the customs
authorities shall invalidate the declarations of release for free circu-lation if a request to that effect is made within three months of thedate of acceptance of the declaration, provided that the goodshavebeen exported to the original supplier's address or to another
address indicated by the said supplier;
1c. Where a retroactive authorisation is granted in accordance with:
— Article 294 for release for free circulation with a favourable
tariff treatment or at a reduced or zero rate of duty on accountof the end-use of the goods, or
— Article 508 for a customs procedure with economic impact.
2. where the goodshave been declared for export or for the outward
processing procedure, the declaration shall be invalidated provided
that:
(a) in the case of goods which are subject to export duty, to an
application for the repayment of import duty, to refundsor
other export amounts or to other special measures on export:
— the declarant providesthe cus tomsoffice of export with
evidence that the goodshave not left the cus tomsterritoryof the Community,
— the declarant returnsto the s aid office all copiesof the
customs declaration, together with any other documents
issued to him on acceptance of the declaration,
— the declarant providesthe cus tomsoffice of export with
evidence that any refundsand other amountsgranted onthe strength of the export declaration for the goods in ques-tion have been repaid or that the necessary measures have
been taken by the departmentsconcerned to ens ure that
they are not paid, and
— the declarant, in accordance with the provisions in force,
complieswith any other obligationslaid down by thecustoms office 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-fixing certificate presented in support of the declaration.
Where the goodsdeclared for export are required to leave
the customs territory of the Community by a specifiedtime limit, failure to comply with that time limit shall entailinvalidation of the relevant declaration;
(b) in the case of other goods, the customs office of export has
been informed in accordance with Article 796 that the goodsdeclared have not left the customs territory of the Community.
3. In so far as the re-export of the goods entails the lodging of a
declaration, (2) above shall apply mutatismutandis .
4. Where Community goodshave been placed under the cus toms
warehousing procedure within the meaning of Article 98 (1) (b)
of the Code, invalidation of the declaration of entry for that proce-dure may be requested and effected provided that the measuresprovided for in the relevant legislation in the event of failure tocomply with the treatment or use prescribed have been taken.1993R2454 — EN — 01.04.2002 — 005.001 — 80
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If, on the expiry of the period laid down for the goodsto remain
under the customs warehousing procedure, no application hasbeen made for their assignment to a treatment or use provided for
in the relevant legislation, the customs authorities shall take the
measures provided for in that legislation.
Article 252
Where the customs authorities sell Community goods in accordance
with point (b) of Article 75 of the code, thiss hall be done in accor-dance with the proceduresin force in the Member States .
TITLE IX
SIMPLIFIEDPROCEDURES
CHAPTER1
General provisions
Article 253
1. The procedure for incomplete declarationss hall allow the
customs authorities to accept, in a duly justified case, a declaration
which doesnot contain all the particularsrequired, or which isnot
accompanied by all documents necessary for the customs procedure inquestion.
2. The simplified declaration procedure shall enable goods to be
entered for the customs procedure in question on presentation of a
simplified declaration with subsequent presentation of a supplementary
declaration which may be of a general, periodic or►
C3recapitulative ◄nature, asappropriate.
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 thecustoms authorities.
Article 253a
Where a simplified procedure is applied using data-processing systems
to produce customs declarations or using a data-processing technique,the provisions referred to in Articles 199 (2) and (3), 222, 223 and224 shall apply mutatismutandis .
CHAPTER2
Declarations for release for free circulation
Section 1
Incompletedeclarations
Article 254
Declarations for release for free circulation which the customs authori-
tiesmay accept, at the declarant'sreques t, without their containing
certain of the particulars referred to in Annex 37 shall contain at leastthe particulars referred to in Box 1 (first and second subdivisions), 14,21, 31, 37, 40 and 54 of the Single Administrative Document and:
— a description of the goods in terms that are sufficiently precise to
enable the customs authorities to determine immediately and unam-biguously the combined nomenclature heading or subheadingconcerned,1993R2454 — EN — 01.04.2002 — 005.001 — 81
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— where the goodsare liable to ad valorem duties , their value for
customs purposes, or, where it appears that the declarant is not ina position to declare this value, a provisional indication of value
which is considered acceptable by the customs authorities, due
account being taken in particular of the information available tothe declarant,
— any further particulars considered necessary by the customs autho-
rities in order to identify the goods, implement the provisionsgoverning their release for free circulation and determine theamount of any security required before the goods may be released.
Article 255
1. Declarations for release for free circulation which the customs
authoritiesmay accept at the declarant'sreques t without their beingaccompanied by certain of the necessary supporting documents shallbe accompanied at least by those documents which must be producedbefore the goodsdeclared can be releas ed for free circulation.
2. By way of derogation from paragraph 1, a declaration not accom-
panied by one or more of the documentsrequired before the goodscan
be released for free circulation may be accepted once it is establishedto the satisfaction of the customs authorities that:
(a) the document concerned exists and is valid;
(b) it could not be annexed to the declaration for reasons beyond the
declarant'scontrol;
(c) any delay in accepting the declaration would prevent the release of
the goodsfor free circulation or make them liable to a higher rate
of duty.
Data relating to missing documents shall in all cases be indicated in the
declaration.
Article 256
1. The period allowed by the customs authorities to the declarant for
the communication of particulars or production of documents missingat the time when the declaration wasaccepted 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 goodreason to believe that the goods covered by the incomplete declarationmay qualify for such reduced or zero rate of duty, a further period may,at the declarant'sreques t, be allowed for the production of the docu-
ment in question. Such additional period may not exceed three months.
Where the missing particulars to be communicated or documents to be
supplied concern customs value, the customs authorities may, wherethis proves absolutely necessary, set a longer time limit or extend theperiod 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 isapplicable to
goodsreleas ed for free circulation within tariff quotasor, providedthat the levying of normal import dutiesisnot re-introduced, withintariff ceilings or other preferential tariff measures, the benefit of the
tariff quota or preferential tariff measure shall only be granted after
presentation to the customs authorities of the document on which thegranting of the reduced or zero rate isconditional. The documentmust in any case be presented:
— before the tariff quota hasbeen exhaus ted, or
— in other cases, before the date on which a Community measure re-
introducesthe levying of normal import duties .
3. Subject to paragraphs 1 and 2, the document on whose presenta-
tion the granting of the reduced or zero rate of import duty is1993R2454 — EN — 01.04.2002 — 005.001 — 82
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conditional may be produced after the expiry date of the period for
which the reduced or zero rate wass et, provided the declaration inrespect of the goods in question was accepted before that date.
Article 257
1. The customs authorities' acceptance of an incomplete declaration
shall not prevent or delay the release of the goods thus declared, unlessother grounds exist for so doing. Without prejudice to the provisions ofArticle 248, release shall take place in accordance with the conditionslaid down in paragraphs2 to 5 below.
2. Where the late production of particularsor of a s upporting docu-
ment missing at the time when a declaration is accepted cannot affect
the amount of dutiesto which the goodscovered by the s aid declara-
tion are liable, the customs authorities shall immediately enter in theaccounts the sum payable, calculated in the usual manner.
3. Where, pursuant to Article 254, a declaration contains a provi-
sional indication of value, the customs authorities shall:
— enter immediately in the accountsthe amount of dutiesdetermined
on the basis of this indication,
— require, if necessary, the lodging of a security adequate to cover the
difference between that amount and the amount to which the goodsmay ultimately be liable.
4. Where, in circumstances other than those referred to in paragraph
3, the late production of particularsor of a s upporting document
missing at the time when a declaration is accepted may affect the
amount of dutiesto which the goodscovered by the s aid declarationare liable:
(a) if late production of any missing particulars or document may lead
to the application of duty at a reduced rate, the customs authoritiesshall:
— immediately enter in the accountsthe import dutiespayable at
the reduced rate,
— require the lodging of a security covering the difference
between that sum and the sum which would be payable werethe import dutieson the goodsin ques tion calculated at thenormal rate;
(b) if the late production of any missing particulars or document may
lead to admission of the goods with total relief from duties, thecustoms authorities shall require the lodging of a security coveringthe amount which would be payable were the dutiescharged 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, ofrequesting the immediate entry in the accounts:
— where the second indent of paragraph 3 or the second indent of
paragraph 4 (a) applies, of the amount of duties to which the goodsmay ultimately be liable, or
— where paragraph 4 (b) applies, of the amount of duties calculated at
the normal rate.
Article 258
If, at the expiry of the period referred to in Article 256, the declarant
has not supplied the details necessary for the final determination of the
customs value of the goods, or has failed to provide the missing parti-
culars or documents, the customs authorities shall immediately enter inthe accounts as duties to which the goods in question are subject theamount of the security provided in accordance with the provisions ofthe second indent of Article 257 (3), the second indent of Article 257(4) (a) or Article 257 (4) (b).1993R2454 — EN — 01.04.2002 — 005.001 — 83
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Article 259
An incomplete declaration accepted under the conditionss et out in
Articles254 to 257 may be either completed by the declarant or, byagreement with the customs authorities, replaced by another declarationwhich complieswith the conditionslaid down in Article 62 of theCode.
In both cases, the operative date for the fixing of any duties and the
application of other provisions governing the release of goods for freecirculation shall be the date of acceptance of the incomplete declara-tion.
Section 2
Simplifieddeclarationprocedure
Article 260
1. The declarant shall, upon written request containing all the neces-
sary information, be authorized in accordance with the conditions andin the manner laid down in Articles261 and 262, to make the declara-
tion for release for free circulation in a simplified form when goods are
presented to customs.
2. Such simplified declaration may be in the form
— either of an incomplete declaration on a Single Administrative
Document, or
— of an administrative or commercial document, accompanied by a
request for release for free circulation.
It shall contain at least the particulars necessary for identification of the
goods.
3. Where circumstances permit, the customs authorities may allow
the request for release for free circulation referred to in the secondindent of paragraph 2 to be replaced by a general request in respect of
release operations to take place over a given period. A reference to the
authorization granted in response to such general request shall beentered on the commercial or administrative document presentedpursuant to paragraph 1.
4. The simplified declaration shall be accompanied by all documents
the production of which may be required to secure the release of thegoodsfor free circulation. Article 255 (2) s hall apply.
5. ThisArticle s hall 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 prohibitionsor res trictionsor other provi-sions governing release for free circulation.
2. Such authorization shall in principle be refused where the person
who hasmade the reques t:
— hascommitted a s eriousinfringement or repeated infringementsof
customs rules,
— declares goods for release for free circulation only occasionally.
It may be refused where the person in question is acting on behalf of
another person who declares goods for release for free circulation only
occasionally.
3. Without prejudice to Article 9 of the Code, the authorization may
be revoked where the cases referred to in paragraph 2 arise.1993R2454 — EN — 01.04.2002 — 005.001 — 84
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Article 262
1. The authorization referred to in Article 260 shall:
— designate the customs office(s) competent to accept simplified
declarations,
— specify the form and content of the simplified declarations,
— specify the goods to which it applies and the particulars which must
appear on the simplified declaration for the purposes of identifyingthe goods,
— make reference to the security to be provided by the person
concerned to cover any customs debt which may arise.
It shall also specify the form and content of the supplementary declara-
tions, 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 supple-
mentary declaration where the simplified declaration concerns goods
the value of which is below the statistical threshold laid down by theCommunity provisions in force and the simplified declaration alreadycontainsall the information needed for releas e for free circulation.
Section 3
Localclearance procedure
Article 263
Authorization to use the local clearance procedure shall be granted in
accordance with the conditionsand in the manner laid down in Articles264 to 266 to any person wishing to have goods released for free circu-lation at hispremis esor at the other placesreferred to in Article 253and who submits to the customs authorities a written request to this endcontaining all the particulars necessary for the grant of the authoriza-
tion:
— in respect of goods subject either to the Community or common
transit procedure and for which the person referred to above isauthorized to use the simplified procedures to be carried out at theoffice of destination in accordance with ►
M19Articles406, 407
and 408 ◄,
— in respect of goods previously placed under a customs procedure
with economic impact, without prejudice to Article 278,
— in respect of goods which, after having been presented to customs
pursuant to Article 40 of the Code, are consigned to those premises
or placesin accordance with a trans it 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. The authorization referred to in Article 263 shall be granted
provided that:
— the applicant'srecordsenable the cus tomsauthoritiesto carry out
effective checks, in particular retrospective checks,
— it is possible to guarantee an effective check on compliance with
►
C2import prohibitions ◄or restrictions or any other provisions
governing release for free circulation.
2. Authorization shall in principle be refused where the applicant:
— hascommitted a s eriousinfringement or repeated infringementsof
customs rules,
— declares goods for release for free circulation only occasionally.1993R2454 — EN — 01.04.2002 — 005.001 — 85
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Article 265
1. Without prejudice to Article 9 of the Code, the customs authori-
tiesmay refrain from revoking the authorization when:
— the holder fulfilshisobligationswithin any time limit s et by them,
or
— the failure to fulfil an obligation iswithout any real cons equence
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 goodsare releas ed for free circulation upon their
arrival at the place designated for that purpose:
— duly notify the customs authorities of such arrival in the
form and the manner specified by them, for the purpose of
obtaining release of the goods, and
— enter the goodsin hisrecords ;
(ii) where release for free circulation is preceded by temporary
storage of the goods within the meaning of Article 50 of theCode at the same place, before expiry of the time-limit setunder Article 49 of the Code:
— duly notify the customs authorities, in the form and the
manner specified by them, of his desire to have the goodsreleased for free circulation, for the purpose of obtaining
release of the goods, and
— enter the goodsin hisrecords ;
(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 forfree circulation, for the purpose of obtaining release of the
goods, and
— enter the goodsin hisrecords .
The notification referred to in the first indent shall not be required
where the goodsto be releas ed for free circulation have already
been placed under the customs warehousing procedure in a type D
warehouse;
(c) in the cases referred to in the fourth indent of Article 263, upon
arrival of the goods at the place designated for that purpose:
— enter the goodsin hisrecords ;
(d) make available to the customs authorities, from the time of the
entry in the recordsreferred to in points(a), (b) and (c), all docu-ments, the production of which is required for the application ofthe provisions governing release for free circulation.
2. On condition that checkson the proper conduct of operationsare
not thereby affected, the customs authorities may:
(a) permit the notification referred to in points(a) and (b) of paragraph
1 to be effected ass oon asthe arrival of the goodsbecomesimmi-nent;1993R2454 — EN — 01.04.2002 — 005.001 — 86
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(b) in certain special circumstances, where the nature of the goods in
question and the rapid turnover so warrant, exempt the holder ofthe authorization from the requirement to notify the competent
customs office of each arrival of goods, provided that he supplies
the said office with all the information it considers necessary toenable it to exercise its right to examine the goods should theneed arise.
In this case, entry of the goods in the records of the person
concerned shall be equivalent to release.
3. The entry in the recordsreferred to in points(a), (b) and (c) of
paragraph 1 may be replaced by any other formality offering similarguarantees stipulated by the customs authorities. The entry shall indi-
cate 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 goodsto which it applies ,
— the form of the obligationsreferred to in Article 266 and the refer-
ence to the guarantee to be provided by the person concerned,
— the time of release of the goods,
— the time limit within which the supplementary declaration must be
lodged with the competent customs office designated for thatpurpose,
— the conditionsunder which goodsare to be covered by general,
periodic or recapitulative declarations, as appropriate.
CHAPTER3
Declarations for a customs procedure with economic impact
Section 1
Entryforacustomsprocedurewitheconomic impact
Subsection 1
Entryforthecustomswarehousingprocedure
A.Incomplete declarations
Article 268
1. Declarations for the customs warehousing procedure which the
customs office of entry may accept at the declarant's request withouttheir containing some of the particulars referred to in Annex 37 shallcontain at least the particulars necessary for identification of the goodsto which the declaration relates, including their quantity.
2. Articles255, 256 and 259 s hall apply mutatismutandis .
3. ThisArticle s hall not apply to declarationsfor the procedure for
the Community agricultural productsreferred to in ►
M20Article
524◄.
B.Simplified declaration procedure
Article 269
1. The declarant shall, upon request, be authorized, in accordance
with the conditionsand in the manner laid down in Article 270, tomake the declaration of entry for the procedure in a simplified formwhen goods are presented to customs.1993R2454 — EN — 01.04.2002 — 005.001 — 87
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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 in a type D warehous e the
simplified declaration shall also include the nature of the goods
concerned, in sufficient detail to permit their immediate and unambig-uous classification, 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 Communityagricultural productsreferred to in ►
M20Article 524 ◄in any type
of warehouse.
4. The procedure referred to in the second indent of paragraph 1
shall apply to Type B warehouses except that it shall not be possibleto use a commercial document. Where the administrative documentdoesnot contain all the particularss hown in Annex 37 Title I (B) (2)
(f) (aa), these should be supplied on the accompanying application.
Article 270
1. The application referred to in Article 269 (1) shall be made in
writing and contain all the particulars necessary for the grant of theauthorization.
Where circumstances permit, the application referred to in Article 269
(1) may be replaced by a general request in respect of operations totake place over a given period.
In this case the application shall be made under the conditions laid
down in ►
M20Articles497, 498 and 499 ◄and shall be submitted
with the application to operate the customs warehouse or as a modifi-cation to the initial authorization, to the customs authority which 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:
— the guarantees necessary for the proper conduct of operations are
not given,
— the person concerned enters goods for the procedure only occasion-
ally,
— the person concerned has committed a serious infringement or
repeated infringements of customs rules.
4. Without prejudice to Article 9 of the Code, the authorization may
be revoked where the cases referred to in paragraph 3 arise.
Article 271
The authorization referred to in Article 269 (1) shall lay down the
specific rules for the operation of the procedure, including:
— the office(s) of entry for the procedure,
— the form and content of the simplified declarations.
A supplementary declaration need not be provided.1993R2454 — EN — 01.04.2002 — 005.001 — 88
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C.Local clearance procedure
Article 272
1. Authorization to use the local clearance procedure shall be
granted according to the conditionsand in the manner laid down inparagraph 2 and Articles273 and 274.
2. The local clearance procedure shall not apply to type B and F
warehouses nor to the entry of the Community agricultural productsreferred to in ►
M20Article 524 ◄for the procedure in any type of
warehouse.
3. Article 270 shall apply mutatismutandis .
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 supervising office in the form and
manner specified by it;
(b) to make entries in the stock records;
(c) keep at the disposal of the supervising office all documents
concerning the entry of the goodsfor the procedure.
The entry in the stock records referred to in (b) shall contain at
least some of the particulars used to identify the goods commer-cially, including their quantity.
2. Article 266 (2) shall apply.
Article 274
The authorization referred to in Article 272 (1) shall lay down the
specific rules for the operation of the procedure and shall specify inparticular:
— the goodsto which it applies ,
— the form of the obligationsreferred to in Article 273,
— the time of release of the goods.
A supplementary declaration need not be required.
Subsection 2
Entryforthe inwardprocessing,processing undercustomscontrol
ortemporaryimportationprocedures
A.Incomplete declarations
Article 275
1. Declarationsof entry for a cus tomsprocedure with economic
impact other than outward processing or customs warehousing whichthe customs office of entry for the procedure may accept at the declar-ant's request without their containing some of the particulars referred toin Annex 37 or without their being accompanied by certain documentsreferred 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 docu-
ment and, in Box 44, a reference to the authorization, or a reference tothe application where ►
M20Article 508(1) ◄applies.
2. Articles255, 256 and 259 s hall apply mutatismutandis .
3. In cases of entry for the inward processing procedure, drawback
system, Articles 257 and 258 shall also apply mutatismutandis .1993R2454 — EN — 01.04.2002 — 005.001 — 89
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B.Simplified declaration and local clearance procedures
Article 276
The provisions of Articles 260 to 267 and of Article 270 shall apply
mutatis mutandis to goodsdeclared for the cus tomsprocedureswith
economic impact covered by this subsection.
Subsection 3
Goodsdeclaredfortheoutwardprocessingprocedure
Article 277
The provisions of Articles 279 to 289 applying to goods declared for
export shall apply mutatismutandis to goodsdeclared for export under
the outward processing procedure.
Subsection 4
Commonprovisions
Article 277a
Where two or more authorisations concerning customs procedures with
economic impact are granted to the same person, and one procedure is
discharged by the entry for another procedure using the local clearanceprocedure, a supplementary declaration need not be required.
Section 2
Dischargeofacustomsprocedurewitheconomic impact
Article 278
1. In cases of discharge of a customs procedure with economic
impact other than the outward processing and customs warehousingprocedures, the simplified procedures for release for free circulation,export and re-exportation may be applied. In the case of re-exportation,the provisions of Articles 279 to 289 shall apply mutatismutandis .
2. The simplified procedures referred to in Articles 254 to 267 may
be applied to release of goods for free circulation under the outwardprocessing procedure.
3. In cases of discharge of the customs warehousing procedure, the
simplified procedures for release for free circulation, export or re-
export may be applied.
However:
(a) for goodsentered for the procedure in a type F warehous e no
simplified procedure may be authorized;
(b) for goodsentered for the procedure in a type B warehous e only
incomplete declarationsand the s implified 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 releasefor free circulation.
However, in cases where the person concerned wishes to benefit
from application of itemsof charge which cannot be checkedwithout a physical examination of the goods, this procedure maynot be applied. In this case, other procedures involving presentationof the goods to customs may be used;1993R2454 — EN — 01.04.2002 — 005.001 — 90
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(d) no simplified procedure shall apply for Community agricultural
goodsreferred to in Article 524 entered for the cus tomsware-housing procedure.
CHAPTER4
Export declarations
Article 279
The formalitiesto be carried out at the cus tomsoffice 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 declarationswhich the cus tomsoffice may accept, at the
declarant'sreques t, without their containing certain of the particularsreferred to in Annex 37 shall contain at least the particulars referredto in boxes 1 (first subdivision), 2, 14, 17, 31, 33, 38, 44 and 54 ofthe Single Administrative Document and:
— where the goodsare liable for export dutiesor s ubject to any other
measures provided for under the common agricultural policy, all theinformation required for the proper application of such duties or
measures,
— any further information considered necessary in order to identify
the goods, apply the provisions governing their export or determinethe amount of any security required before the goods may beexported.
2. The customs authorities may allow the declarant not to complete
boxes17 and 33 on condition he declaresthat export of the goodsin
question is not subject to prohibitions or restrictions and the customsauthorities have no reason for doubt in this respect and that the descrip-tion of the goods allows the combined nomenclature classification to bedetermined immediately and unambiguously.
3. Copy No 3 shall include one of the following endorsements in
box 44:
— Exportación simplificada
— Forenklet udførsel— Vereinfachte Ausfuhr
—Απλουστευµένη εξαγωγή
— Simplified exportation— Exportation simplifiée— Esportazione semplificata— Vereenvoudigde uitvoer— Exportação simplificada
— Yksinkertaistettu vienti — Förenklad export
— Förenklad export.
4. Articles255 to 259 s hall apply mutatis mutandis to export
declarations.
Article 281
Where Article 789 applies, the supplementary or replacement declara-
tion may be lodged at the customs office responsible for the placewhere the exporter is established. Where the sub-contractor is estab-1993R2454 — EN — 01.04.2002 — 005.001 — 91
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lished in a Member State other than where the exporter is established,
this possibility shall only apply on condition that agreements have beenmade between the administrations of the Member States concerned.
The incomplete declaration shall include the office where the supple-
mentary declaration will be lodged. The customs office where theincomplete declaration is lodged shall send copy Nos 1 and 2 to thecustoms office where the supplementary declaration or replacementdeclaration islodged.
Section 2
Simplifieddeclarationprocedure
Article 282
1. On written request containing all the information required for the
authorization to be granted, the declarant shall be authorized, under theconditionsand in the manner laid down in Articles261 and 262appliedmutatis mutandis , to make the export declaration in a simpli-
fied form when goods are presented to customs.
2. Without prejudice to Article 288, the simplified declaration shall
take the form of the incomplete Single Administrative Document
containing at least the particulars necessary for identification of thegoods. Paragraphs 3 and 4 of Article 280 shall apply mutatismutandis .
Section 3
Localclearance procedure
Article 283
On written request, authorization to use the local clearance procedure
shall be granted under the conditions and in the manner laid down inArticle 284 to any person, hereinafter referred to as an ‘approved
exporter’, wishing to carry out export procedures at his premises or at
the other places designated or approved by the customs authorities.
Article 284
Articles264 and 265 s hall apply mutatismutandis .
Article 285
1. To enable the customs authorities to satisfy themselves as to the
proper conduct of operations, the approved exporter shall, beforeremoval of the goodsfrom the placesreferred to in Article 283:
(a) duly notify the customs authorities of such removal in the form and
manner specified by them for the purpose of obtaining release of
the goods;
(b) enter the said goods in his records. Such entry may be replaced by
any other formality offering similar guarantees stipulated by the
customs authorities. The entry shall indicate the date on which it
is made and the particulars necessary for identification of thegoods;
(c) make available to the customs authorities any documents the
presentation of which may be required for application of the provi-sions governing export of the goods.
2. In certain particular circumstances justified by the nature of the
goods in question and the rapid turnover of export operations, thecustoms authorities may exempt the approved exporter from the
requirement to notify the competent customs office of each removal
of goods, provided that he supplies the said office with all the informa-tion it considers necessary to enable it to exercise its right to examinethe goods should the need arise.
In thiscas e, entry of the goodsin the recordsof the approved exporter
shall be equivalent to release.1993R2454 — EN — 01.04.2002 — 005.001 — 92
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Article 286
1. To check that the goodshave actually left the cus tomsterritory of
the Community, Copy No 3 of the Single Administrative Documentshall be used as evidence of exit.
The authorization shall stipulate that Copy No 3 of the Single Admin-
istrative Document be authenticated in advance.
2. Prior authentication may be effected in one of the following
ways:
(a) box A may be stamped in advance with the stamp of the competent
customs office, and signed by an official from that office;
(b) the approved exporter may stamp the declaration using a special
stamp conforming to the model shown in Annex 62.
The imprint of thiss tamp may be preprinted on the formswhere
the printing is entrusted to a printer approved for that purpose.
3. Before the departure of the goodsthe approved exporter s hall:
— carry out the proceduresreferred to in Article 285;
— indicate on Copy No 3 of the Single Administrative Document the
reference to entry in hisrecordsand 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 issuing
customs office;
— one of the endorsements referred to in Article 280 (3).
Article 287
1. The authorization referred to in Article 283 shall lay down the
specific rules for the operation of the procedure and in particular shallstipulate:
— the goodsto which it applies ,
— the form of the obligationsreferred to in Article 285,
— the time of release of the goods,
— the content of Copy No 3 and the meansby which it isto be vali-
dated,
— the procedure for presenting the supplementary declaration and the
time limit within which it must be lodged.
2. The authorization shall include an undertaking by the approved
exporter to take all necessary measures to ensure the safekeeping of
the special stamp or of the forms bearing the imprint of the stamp of
the customs office of export or the imprint of the special stamp.
Section 4
ProvisionscommontoSections2and3
Article 288
1. Instead of the Single Administrative Document, Member States
may allow a commercial or administrative document or any othermedium to be used where the whole of an export operation is carriedout on the territory of a single Member State, or whenever this possibi-lity isprovided for by meansof agreementsconcluded between the
administrations of the Member States concerned.
2. The document or medium referred to in paragraph 1 shall contain
at least the particulars necessary for identification of the goods plusone of the endorsements referred to in Article 280 (3) and it shall 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 to1993R2454 — EN — 01.04.2002 — 005.001 — 93
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be carried out over a given period. A reference to the authorization
shall be made on the document or medium in question.
3. The commercial or administrative document shall be evidence of
exit from the customs territory of the Community in the same way asCopy No 3 of the Single Administrative Document. Where other mediaare used, the arrangements for the exit endorsement shall be defined,
where appropriate, in the agreement concluded between the administra-
tionsof the Member Statesconcerned.
Article 289
Where the whole of an export operation takesplace on the territory of
a single Member State, that Member State may, in addition to theproceduresreferred to in Sections2 and 3 and while ens uring compli-ance with Community policies, provide for other simplifications.
PART II
CUSTOMS-APPROVEDTREATMENTORUSE
TITLE I
RELEASEFORFREECIRCULATION
CHAPTER1
General provisions
Article 290
1. Where Community goodsare exported under an ATA carnet in
conformity with Article 797, those goods may be released for free
circulation on the basis of the ATA carnet.
2. In this case, the office where the goods are released for free
circulation shall carry out the following formalities:
(a) verify the information given in boxesA to G of the reimportation
voucher;
(b) complete the counterfoil and box H of the reimportation sheet;
(c) retain the reimportation voucher.
3. Where the formalitiesdis charging a temporary export operation in
respect of Community goods are carried out a customs office other thanthe office where the goodsenter the cus tomsterritory of the Commu-nity, conveyance of the goodsfrom that office to the office where thesaid formalities are carried out shall require no formality.
Article 290a
Examination of bananasfalling within CN code 0803 00 19 for the
purposes of checking the net mass on importation shall involve aminimum of 10 % of declarationsper year and per cus tomsoffice.
Examination of bananas shall be carried out at the time of release for
free circulation, in accordance with the ruleslaid down in Annex 38b.
CHAPTER2
End-use
Article 291
1. Thischapter applieswhere it isprovided that goodsreleas ed for
free circulation with a favourable tariff treatment or at a reduced orzero rate of duty on account of their end-use are subject to end-usecustoms supervision.1993R2454 — EN — 01.04.2002 — 005.001 — 94
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2.Forthepurposesofthischapter:
(a)‘singleauthorisation’means:anauthorisationinvolvingdifferent
customsadministrations;
(b)‘accounts’means:theholder'scommercial,taxorotheraccounting
material,orsuchdataheldontheirbehalf;
(c)‘records’means:thedatacontainingallthenecessaryinformation
andtechnicaldetailsonwhatevermedium,enablingthecustoms
authoritiestosuperviseandcontroloperations.
Article292
1.ThegrantingofafavourabletarifftreatmentinaccordancewithArticle21oftheCodeshall,whereitisprovidedthatgoodsaresubjecttoend-usecustomssupervisions,besubjecttoawrittenauthorisation.
Wheregoodsarereleasedforfreecirculationatareducedorzerorate
ofdutyonaccountoftheirend-useandtheprovisionsinforcerequirethatthegoodsremainundercustomssupervisioninaccordancewith
Article82oftheCode,awrittenauthorisationforthepurposesof
end-usecustomssupervisionsshallbenecessary.
2.Applicationsshallbemadeinwritingusingthemodelsetoutin
Annex67.Thecustomsauthoritiesmaypermitrenewalormodificationtobeappliedforbysimplewrittenrequest.
3.Inparticularcircumstancesthecustomsauthoritiesmayallowthe
declarationforfreecirculationinwritingorbymeansofadata-proces-
singtechniqueusingthenormalproceduretoconstituteanapplication
forauthorisation,providedthat:
—theapplicationonlyinvolvesonecustomsadministration,
—theapplicantwhollyassignsthegoodstotheprescribedend-use,
and
—theproperconductofoperationsissafeguarded.
4.Wherethecustomsauthoritiesconsideranyoftheinformation
givenintheapplicationinadequate,theymayrequireadditionaldetails
fromtheapplicant.
Inparticular,incaseswhereanapplicationmaybemadebymakinga
customsdeclaration,thecustomsauthoritiesshallrequire,withoutprejudicetoArticle218,thattheapplicationbeaccompaniedbyadocumentmadeoutbythedeclarantcontainingatleastthefollowing
information,unlesssuchinformationisdeemedunnecessaryoris
enteredonthecustomsdeclaration:
(a)nameandaddressoftheapplicant,thedeclarantandtheoperator;
(b)natureoftheend-use;
(c)technicaldescriptionofthegoods,productsresultingfromtheir
end-useandmeansofidentifyingthem;
(d)estimatedrateofyieldormethodbywhichthatrateistobedeter-
mined;
(e)estimatedperiodforassigningthegoodstotheirend-use;
(f)theplacewherethegoodsareputtotheend-use.
5.Whereasingleauthorisationisappliedfor,theprioragreementof
theauthoritiesshallbenecessaryaccordingtothefollowingprocedure.
Theapplicationshallbesubmittedtothecustomsauthoritiesdesig-
natedfortheplace
—wheretheapplicant'smainaccountsarekeptfacilitatingaudit-based
controls,andwhereatleastpartoftheoperationstobecoveredby
theauthorisationarecarriedout;or
—otherwise,wherethegoodsareassignedtotheprescribedend-use.1993R2454—EN—01.04.2002—005.001—95
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These customs authorities shall communicate the application and the
draft authorisation to the other customs authorities concerned, whichshall acknowledge the date of receipt within 15 days.
The other customs authorities concerned shall notify any objections
within 30 daysof the date on which the draft authoris ation wasreceived. Where objectionsare notified within the above period andno agreement isreached, the application s hall be rejected to the extentto which objectionswere rais ed.
The customs authorities may issue the authorisation if they have
received no objections to the draft authorisation within the 30 days.
The customs authorities issuing the authorisation shall send a copy to
all customs authorities concerned.
6. Where the criteria and conditionsfor the granting of a s ingle
authorisation are generally agreed on between two or more customsadministrations, 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.
7. The applicant shall be informed of the decision to issue an
authorisation, or of the reasons why the application was rejected,
within thirty daysof the date on which the application waslodged or
of the date on which any outstanding or additional informationrequested was received by the customs authorities.
That period shall not apply in the case of a single authorisation unless
it is issued under paragraph 6.
Article 293
1. An authorisation using the model set out in Annex 67 shall be
granted to persons established in the customs territory of the Commu-nity, provided that the following conditionsare met:
(a) the activities envisaged are consistent with the prescribed end-use
and with the provisions for the transfer of goods in accordancewith Article 296 and the proper conduct of operationsisens ured;
(b) the applicant offers every guarantee necessary for the proper
conduct of operationsto be carried out and will undertake the obli-gations:
— to whole or partly assign the goods to the prescribed end-use or
to transfer them and to provide evidence of their assignment ortransfer in accordance with the provisions in force,
— not to take actionsincompatible with the intended purpos e of
the prescribed end-use,
— to notify all factorswhich may affect the authoris ation to the
competent customs authorities;
(c) efficient customs supervision is ensured and the administrative
arrangements to be taken by the customs authorities are not dispro-portionate to the economic needsinvolved;
(d) adequate recordsare 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 territory of the Commu-
nity by acceptance of the customs delcaration, under the otherconditionss et out in paragraph 1.
3. The authorisation shall include the following items, unless such
information is deemed unnecessary:
(a) identification of the authorisation holder;1993R2454 — EN — 01.04.2002 — 005.001 — 96
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(b) where necessary Combined Nomenclature or TARIC code, type
and description of the goods and of the end-use operations andprovisions concerning rates of yield;
(c) means and methods of identification and of customs supervision,
including arrangementsfor:
— common storage, for which Article 534(2) and (3) shall apply
mutatismutandis ,
— mixed storage of products subject to end-use supervision falling
within Chapters27 and 29 of the Combined Nomenclature or of
such products with crude petroleum oils falling within CN code2709 00;
(d) the period within which the goods have to be assigned to the
prescribed end-use;
(e) the customs offices where the goods are declared for free circula-
tion and the offices to supervise the arrangements;
(f) the places where the goods have to be assigned to the prescribed
end-use;
(g) the security to be provided, where appropriate;
(h) the period of validity of the authorisation;
(i) where applicable, the possibility of transfer of the goods in accor-
dance with Article 296(1);
(j) where applicable, the simplified arrangements for the transfer of
goods under Article 296(2), second subparagraph, and (3);
(k) where applicable, simplified procedures authorised in accordance
with Article 76 of the Code;
(l) methodsof communication.
Where the goodsreferred to in the s econd indent of point (c) of the
first subparagraph do not share the same eight-digit CN code, thesame commercial quality and the same technical and physical charac-
teristics, mixed storage may be allowed only where the whole mixture
isto undergo one of the treatmentsreferred to in Additional Notes4and 5 to Chapter 27 of the Combined Nomenclature.
4. Without prejudice to Article 294 the authorisation shall take
effect on the date of issue or at any later date given in the authorisa-tion.
The period of validity shall not exceed three years from the date on
which the authorisation takes effect, except where there are duly
substantiated good reasons.
Article 294
1. The customs authorities may issue a retroactive authorisation.
Without prejudice to paragraphs2 and 3, a retroactive authoris ation
shall take effect on the date the application was submitted.
2. If an application concernsrenewal of an authoris ation for the
same kind of operation and goods, an authorisation may be grantedwith retroactive effect from the date the original authorisation expired.
3. In exceptional circumstances, the retroactive effect of an authori-
sation may be extended further, but not more than one year before the
date the application wass ubmitted, provided a proven economic needexists and:
(a) the application isnot related to attempted deception or to obvious
negligence;1993R2454 — EN — 01.04.2002 — 005.001 — 97
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(b)theapplicant'saccountsconfirmthatalltherequirementsofthe
arrangementscanberegardedashavingbeenmetand,where
appropriate,inordertoavoidsubstitutionthegoodscanbeidenti-
fiedfortheperiodinvolved,andsuchaccountsallowthe
arrangementstobeverified;
(c)alltheformalitiesnecessarytoregularisethesituationofthegoods
canbecarriedout,including,wherenecessary,theinvalidationof
thedeclaration.
Article295
Theexpiryofanauthorisationshallnotaffectgoodswhichwereinfreecirculationbyvirtueofthatauthorisationbeforeitexpired.
Article296
1.Thetransferofgoodsbetweendifferentplacesdesignatedinthe
sameauthorisationmaybeundertakenwithoutanycustomsformalities.
2.Whereatransferofgoodsiscarriedoutbetweentwoauthorisa-
tionholdersestablishedindifferentMemberStatesandthecustoms
authoritiesconcernedhavenotagreedsimplifiedproceduresinaccor-dancewithparagraph3,theT5controlcopyprovidedforinAnnex63shallbeusedinaccordancewiththefollowingprocedure:
(a)thetransferorshallcompletetheT5controlcopyintriplicate(one
originalandtwocopies); ►
M21 ◄
(b)theT5controlcopyshallinclude:
—inboxA(‘Officeofdeparture’),theaddressofthecompetent
customsofficespecifiedinthetransferor'sauthorisation,
—inbox2,thenameortradingname,fulladdressandauthorisa-
tionnumberofthetransferor,
—inbox8,thenameortradingname,fulladdressandauthorisa-
tionnumberofthetransferee,
—inthebox‘Importantnote’andinboxBthetextshallbe
crossedout,
—inboxes31and33,respectively,thedescriptionofthegoodsas
atthe►C6timeoftransfer ◄,includingthenumberofitems,
and the relevant CN code,
— in box 38, the net mass of the goods,
— in box 103, the net quantity of the goodsin words
— in box 104, a tick in the box ‘Other (specify)’, and in block
capitalsone of the following:
— DESTINO ESPECIAL: MERCANCÍAS RESPECTO DE
LAS CUALES, LAS OBLIGACIONES SE CEDEN AL
CESIONARIO (REGLAMENTO (CEE) No2454/93,
ARTÍCULO 296)
— SÆRLIGT ANVENDELSESFORMÅL: VARER, FOR
HVILKE FORPLIGTELSERNE OVERDRAGES TILERHVERVEREN (FORORDNING (EØF) Nr. 2454/93,
ARTIKEL 296)
— BESONDERE VERWENDUNG: WAREN MIT DENEN
DIE PFLICHTEN AUF DEN ÜBERNEHMERÜBERTRAGEN WERDEN (ARTIKEL 296 DER
VERORDNUNG (EWG) Nr. 2454/93)
—ΕΙ∆ΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΓΙΑ ΤΑΟΠΟΙΑ ΟΙ ΥΠΟΧΡΕΩΣΕΙΣ ΕΚΧΩΡΟΥΝΤΑΙ ΣΤΟΝΕΚ∆ΟΧΕΑ (ΑΡΘΡΟ 296 ΚΑΝΟΝΙΣΜΟΣ (ΕΟΚ) αριθ.2454/93)
— END-USE: GOODS FOR WHICH THE OBLIGATIONS
ARE TRANSFERRED TO THE TRANSFEREE (REGU-LATION (EEC) No 2454/93, ARTICLE 296)
— DESTINATION PARTICULIÈRE: MARCHANDISES
POUR LESQUELLES LES OBLIGATIONS SONTTRANSFÉRÉES AU CESSIONNAIRE [RÈGLEMENT(CEE) N
o2454/93, ARTICLE 296]1993R2454 — EN — 01.04.2002 — 005.001 — 98
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— DESTINAZIONE PARTICOLARE: MERCI PER LE
QUALI GLI OBBLIGHI SONO TRASFERITI AL CESSIO-NARIO (REGOLAMENTO (CEE) N. 2454/93, ARTICOLO
296)
— BIJZONDERE BESTEMMING: GOEDEREN WAAR-
VOOR DE VERPLICHTINGEN AAN DE OVERNEMERWORDEN OVERGEDRAGEN (VERORDENING (EEG)Nr. 2454/93, ARTIKEL 296)
— DESTINO ESPECIAL: MERCADORIAS RELATIVA-
MENTE ÀS QUAIS AS OBRIGAÇÕES SÃOTRANSFERIDAS PARA O CESSIONÁRIO [REGULA-MENTO (CEE) N
o2454/93, ARTIGO 296o]
— TIETTY KÄYTTÖTARKOITUS: TAVARAT, JOIHIN
LIITTYVÄT VELVOITTEET SIIRRETÄÄN SIIRRON-
SAAJALLE (ASETUS (ETY) N:o 2454/93, 296 ARTIKLA)
— ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VAROR
FÖR VILKA SKYLDIGHETERNA ÖVERFÖRS TILL
DEN MOTTAGANDE PARTEN (ARTIKEL 296 IFÖRORDNING (EEG) nr 2454/93)
— in box 106:
— the taxation elements of the goods, save where that require-
ment is waived by the customs authorities,
— the registered number and date of the declaration for release
for free circulation and the name and address of the customsoffice where the declaration wasmade;
(c) the transferor shall send the complete set of T5 control copies to
the transferee;
(d) the transferee shall attach the original of the commercial document
showing the date of receipt of the goods to the set of T5 control
copies and submit all documents to the customs office determined
in his authorisation. He shall also immediately notify this customsoffice of any excess, shortfall, substitution or other irregularity;
(e) the customs office specified in the transferee's authorisation shall
fill in box J, including the date of receipt by the transferee, in the
original T5 after having verified the corresponding commercialdocumentsand date and s tamp the original in box J and the twocopies in box E. The customs office shall retain the second copyin its records and return the original and the first copy to the trans-
feree;
(f) the transferee shall retain the first T5 copy in his records and
forward the original to the transferor;
(g) the transferor shall retain the original in his records.
The customs authorities concerned may agree simplified procedures in
accordance with the provisions for the use of the T5 control copy.
3. Where the customs authorities concerned consider that the proper
conduct of operations is safeguarded, they may agree a transfer ofgoods between two authorisation holders established in two different
Member Statesto be made without us ing the T5 control copy.
4. Where a transfer is carried out between two authorisation holders
established in the same Member States, this shall be done in accor-dance with national rules.
5. With the receipt of the goods the transferee shall become the
holder of obligations under this chapter in respect of the transferredgoods.
6. The transferor shall be discharged from his obligations where the
following conditionsare 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;1993R2454 — EN — 01.04.2002 — 005.001 — 99
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— 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 termsof exchange agreementsor forairlines' own needs, by airlines engaged in international traffic, an air
waybill or equivalent document may be used instead of the T5 control
copy.
2. The air waybill or equivalent document shall contain at least the
following particulars:
(a) the name of the consigning airline;
(b) the name of the airport of departure;
(c) the name of the receiving airline;
(d) the name of the airport of destination;
(e) the description of the materials;
(f) the number of articles.
The particulars referred to in the first subparagraph may be given in
coded form or by reference to an attached document.
3. The air waybill or equivalent document must bear on its face one
of the following indicationsin block capitals :
— DESTINO ESPECIAL
— SÆRLIGT ANVENDELSESFORMÅL— BESONDERE VERWENDUNG—ΕΙ∆ΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ
— END-USE— DESTINATION PARTICULIÈRE— DESTINAZIONE PARTICOLARE— BIJZONDERE BESTEMMING— DESTINO ESPECIAL— TIETTY KÄYTTÖTARKOITUS— ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL
4. The consigning airline shall retain a copy of the air waybill or
equivalent document aspart of itsrecordsand s hall, 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 receiving airline shall retain a copy of the air waybill or equivalent
document as part of its records and shall, in the manner prescribed bythe customs authorities of the Member State of destination, make afurther copy available to the competent customs office.
5. The intact materialsand the copiesof the air waybill or equiva-
lent document shall be delivered to the receiving airline in the placesspecified by the customs authorities in the airline's Member State resi-dence. The receiving airline shall enter the materials in its records.
6. The obligations arising under paragraphs 1 to 5 shall pass from
the consigning airline to the receiving airline at the time when the
intact materialsand copiesof the air waybill or equivalent documentare delivered to the latter.
Article 298
1. The customs authorities may, subject to conditions they shall lay
down, approve the exportation of the goods or destruction of the goods.1993R2454 — EN — 01.04.2002 — 005.001 — 100
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2. Where agricultural productsare exported, box 44 of the Single
Administrative Document or any other document used shall bear oneof the following indicationsin block capitals :
— ARTÍCULO 298, REGLAMENTO (CEE) N
o2454/93, DESTINO
ESPECIAL: MERCANCÍAS DESTINADAS A LA EXPOR-TACIÓN — NO SE APLICAN RESTITUCIONES AGRÍCOLAS
— ART. 298 I FORORDNING (EØF) Nr. 2454/93 SÆRLIGT
ANVENDELSESFORMÅL: VARER BESTEMT TIL UDFØRSEL— INGEN RESTITUTION
— ARTIKEL 298 DER VERORDNUNG (EWG) Nr. 2454/93
BESONDERE VERWENDUNG: ZUR AUSFUHR VORGESE-
HENE WAREN — ANWENDUNG DERLANDWIRTSCHAFTLICHEN AUSFUHRERSTATTUNGENAUSGESCHLOSSEN
—ΑΡΘΡΟ 298 ΤΟΥ ΚΑΝ. ( CEE)αριθ. 2454 /93ΕΙ∆ΙΚΟΣ
ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΠΡΟΟΡΙΖΟΜΕΝΑ ΓΙΑΕΞΑΓΩΓΗ —ΑΠΟΚΛΕΙΟΝΤΑΙ ΟΙ ΓΕΩΡΓΙΚΕΣ ΕΠΙΣ-
ΤΡΟΦΕΣ
— ARTICLE 298 REGULATION (EEC) No 2454/93 END-USE:
GOODS DESTINED FOR EXPORTATION — AGRICULTURALREFUNDS NOT APPLICABLE
— ARTICLE 298, RÈGLEMENT (CEE) N
o2454/93 DESTINATION
PARTICULIÈRE: MARCHANDISES PRÉVUES POURL'EXPORTATION — APPLICATION DES RESTITUTIONSAGRICOLES EXCLUE
— ARTICOLO 298 (CEE) N
o2454/93 DESTINAZIONE PARTICO-
LARE: MERCI PREVISTE PER L'ESPORTAZIONE —APPLICAZIONE DELLE RESTITUZIONI AGRICOLE ESCLUSA
— ARTIKEL 298, VERORDENING (EEG) Nr. 2454/93 BIJZON-
DERE BESTEMMING: VOOR UITVOER BESTEMDEGOEDEREN — LANDBOUWRESTITUTIES NIET VANTOEPASSING
— ARTIGO 298
oREG. (CEE) No2454/93 DESTINO ESPECIAL:
MERCADORIAS DESTINADAS À EXPORTAÇÃO — APLI-CAÇÃO DE RESTITUIÇÕES AGRÍCOLAS EXCLUÍDA
— 298 ART., AS. 2454/93 TIETTY KÄYTTÖTARKOITUS: VIETÄ-
VIKSI TARKOITETTUJA TAVAROITA —MAATALOUSTUKEA EI SOVELLETA
— ARTIKEL 298 I FÖRORDNING (EEG) nr 2454/93 AVSEENDE
ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VARORAVSEDDA FÖR EXPORT — JORDBRUKSBIDRAG EJTILLÄMPLIGA
3. Where goods are exported, they shall be considered as non-
Community goodsfrom the time of acceptance of the export declara-tion.
4. In the case of destruction Article 182(5) of the Code shall apply.
Article 299
Where the customs authorities agree that the use of the goods otherwise
than as provided for in the authorisation is justified, such use, other
than export or destruction, shall entail the incurrence of a customsdebt. Article 208 of the Code shall apply mutatismutandis .
Article 300
1. The goodsreferred to in Article 291(1) s hall 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,1993R2454 — EN — 01.04.2002 — 005.001 — 101
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customs supervision shall continue for a period not exceeding two
years after the date of first assignment.
2. Waste and scrap which result from the working or processing of
goods and losses due to natural wastage shall be considered as goodshaving been assigned to the prescribed end-use.
3. For waste and scrap which result from the destruction of goods,
customs supervision shall end when they have been assigned a
permitted customs-approved treatment or use.
CHAPTER3
Management of tariff measures
Section 1
Management of tariff quotas designed to be used following the
chronological orderofdatesofcustomsdeclarations
Article 308a
1. Save asotherwis e provided, where tariff quotasare opened by a
Community provision, those tariff quotas shall be managed in accor-dance with the chronological order of datesof acceptance ofdeclarationsfor releas e for free circulation.
2. Where a declaration for release for free circulation incorporating
a valid request by the declarant to benefit from a tariff quota isaccepted, the Member State concerned shall draw from the tariff quota,through the Commission, a quantity corresponding to its needs.
3. Member States shall not present any request for drawing until the
conditions laid down in Article 256 (2) and (3) are satisfied
4. Subject to paragraph 8, allocationss hall be granted by the
Commission on the basis of the date of acceptance of the relevantdeclaration for release for free circulation, and to the extent that the
balance of the relevant tariff quota so permits. Priority shall be estab-
lished in accordance with the chronological order of these dates.
5. The Member States shall communicate to the Commission all
valid requests for drawing without delay. Those communications shallinclude the date referred to in paragraph 4, and the exact amount
applied for on the relevant customs declaration.
6. For the purposes of paragraphs 4 and 5, the Commission shall fix
order numberswhere none are provided by the Community provis ionopening the tariff quota.
7. If the quantitiesreques ted for drawing from a tariff quota are
greater than the balance available, allocation shall be made on a prorata basis with respect to the requested quantities.
8. For the purposes of this Article, acceptance of a declaration by
the customs authorities on 1, 2 or 3 January shall be regarded as accep-
tance on 3 January. However, if one of those days falls on a Saturdayor a Sunday, such acceptance shall be regarded as having taken placeon 4 January.
9. Where a new tariff quota isopened, drawingss hall not be granted
by the Commission before the 11th working day following the date of
publication of the provision which created that tariff quota.
10. Member States shall immediately return to the Commission the
amount of drawingswhich they do not us e. However, where an erro-neous drawing representing a customs debt of ECU 10 or less is
discovered after the first month following the end of the period of
validity of the tariff quota concerned, Member Statesneedsnot makea return.
11. If the customs authorities invalidate a declaration for release for
free circulation in respect of goods which are the subject of a request1993R2454 — EN — 01.04.2002 — 005.001 — 102
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for benefit of a tariff quota, the complete request shall be cancelled in
respect of those goods. The Member States concerned shall immedi-ately return to the Commission any quantity drawn, in respect of
those goods, from the tariff quota.
12. Details of drawings requested by individual Member States shall
be treated by the Commission and other Member States as confidential.
Article 308b
1. The Commission shall make an allocation each working day,
except:
— days which are holidays for the Community institutions in Brussels,
or
— in exceptional circumstances, any other day, provided that the
competent authoritiesof the Member Stateshave 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 including the 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 working day of the seventh month of itsquota period during those two years, and
— the initial volume of the new tariff quota isnot les sthan each of
those of the last two years.
2. Ass oon as75 % 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
Surveillance ofpreferential imports
Article 308d
1. Where Community surveillance of preferential imports is to be
made, the Member States shall provide to the Commission once each
month, or at more frequent intervals if requested by the Commission,detailsof the quantitiesof productsput into free circulation with thebenefit of preferential tariff arrangementsduring the previousmonths .
2. The surveillance reports of the Member States shall indicate the
total quantities put into free circulation, since the first day of the periodconcerned, with the benefit of the preferential tariff arrangements.
3. The Member States shall transmit their monthly surveillance
reports to the Commission no later than the 15th day of the month
following the end of the period being reported on.
4. The information communicated by individual Member Statess hall
be treated asconfidential.1993R2454 — EN — 01.04.2002 — 005.001 — 103
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TITLE II
CUSTOMSSTATUSOFGOODSANDTRANSIT
CHAPTER3
Customs status of goods
Section 1
General provisions
Article 313
1. Subject to Article 180 of the Code and the exceptionslis ted in
paragraph 2 of thisArticle, all goodsin the cus tomsterritory of theCommunity shall be deemed to be Community goods, unless it isestablished that they do not have Community status.
2. The following shall not be deemed to be Community goods
unless it is established in accordance with Articles 314 to 323 that
they do have Community status:
(a) goodsbrought into the cus tomsterritory of the Community in
accordance with Article 37 of the Code.
Nevertheless in accordance with Article 38(5) of the Code, goods
brought into the customs territory of the Community shall bedeemed to be Community goods unless it is established that theydo not have Community status:
— where, if carried by air, the goodshave been loaded or trans -
hipped at an airport in the Community customs territory, forconsignment to another airport in the Community customs terri-tory, provided that they are carried under cover of a singletransport document drawn up in a Member State, or
— where, if carried by sea, the goods have been shipped between
ports in the Community customs territory by a regular shippingservice authorised in accordance with Articles 313a and 313b;
(b) goodsin temporary s torage or in a free zone of control type I
within the meaning of Article 799 or in a free warehouse;
(c) goods placed under a suspensive procedure or in a free zone of
control type II within the meaning of Article 799.
Article 313a
1. A regular shipping service means a regular service which carries
goods in vessels that ply only between ports situated in the customsterritory of the Community and may not come from, go to or call atany pointsouts ide thisterritory or in a free zone of control type I inthe meaning of Article 799 of a port in thisterritory.
2. The customs authorities may require proof that the provisions on
authorized shipping services have been observed.
Where the customs authorities establish that the provisions on author-
ized shipping services have not been observed, they shall immediatelyinform all the customs authorities concerned.1993R2454 — EN — 01.04.2002 — 005.001 — 104
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Article 313b
1. Where a shipping company defining its service, makes an appli-
cation, the customs authorities of a Member State in whose territorythat company is established may, with the agreement of the other
Member States concerned, authorise the establishment of a regular
shipping service.
2. The application shall contain the following details:
(a) the portsconcerned,
(b) the names of the vessels assigned to the regular service, and
(c) any further information required by the customs authorities, in
particular the shipping service's timetable.
3. Authorisation shall be granted only to shipping companies which:
(a) are established in the Community and whose records will be avail-
able to the competent customs authorities;
(b) have not committed any serious or repeated offences in connection
with the operation of a regular shipping service;
(c) are able to satisfy the customs authorities that they operate a
regular shipping service as defined in Article 313a(1); 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 of
control type I in the meaning of Article 799 in a port in the
customs territory of the Community, and that no transhipmentswill 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
authoritiesof the Member State to whom the application hasbeen
made (the authorising authorities) shall notify the customs authoritiesof the other Member Statesin whos e territoriesthe intended portsofcall of the regular shipping service are situated (the correspondingauthorities).
The corresponding authorities shall acknowledge receipt of the applica-
tion.
Within 60 days of receipt of such notification, the corresponding autho-
rities shall signify their agreement or refusal. Where a Member State
refuses an application, it shall state the reasons. Where no reply is
received, the authorising authority shall issue an authorisation whichshall be accepted by the other Member States concerned.
The authorising authorities shall issue an authorisation certificate, in
one or more copiesasrequired and conforming to the model s et out
in Annex 42 A, and shall inform the corresponding authorities of theother Member States concerned. Each authorisation certificate shallbear a serial number by which it can be identified. All copies of eachcertificate shall bear the same number.
5. Once a regular shipping service has been authorised, the shipping
company concerned shall be required to use it. The shipping companyshall communicate any withdrawal or change in the characteristics ofthe authorised service to the authorising authorities.
6. Where an authorisation is withdrawn, or a regular shipping
service ceases operations, the authorising authorities shall notify thecorresponding authorities of the Member States concerned. The author-ising authorities shall also notify the corresponding authorities of anychanges to a regular shipping service ►
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►M19If the detailsrequired in paragraph 2(a) change, the procedure
provided for in paragraph 4 shall apply. ◄
7. When a vessel of the type referred to in Article 313a(1) is forced
by circumstances beyond its control to tranship at sea or temporarily
put into a third-country port or a free zone of control type I in the
meaning of Article 799 of a port in the customs territory of theCommunity, the shipping company shall immediately inform thecustoms authorities of the subsequent ports of call along the vessel'sscheduled route.
Article 314
1. Where goodsare not deemed to be Community goodswithin themeaning of Article 313, their Community status may not be established►
M19in accordance with Article 314c(1) ◄unless:
(a) they have been brought from another Member State without
crossing the territory of a third country on the way; or
(b) they have been brought from another Member State through the
territory of a third country, and carried under cover of a singletransport document issued in a Member State; or
(c) they have been transhipped in a third country on a means of trans-
port other than that onto which they were initially loaded and anew transport document has been issued, provided that the new
document isaccompanied by a copy of the original document
covering carriage from the Member State of departure to theMember State of destination. In line with the requirements ofadministrative cooperation between Member States, the customsauthorities at the customs office of destination shall carry out
post-clearance checks to determine the accuracy of the information
entered in the copy of the original transport document.
3. The documentsor rulesreferred to ►M19in Article 314c(1) ◄
shall not be used in respect of goods for which the export formalitieshave been completed or which have been placed under the inwardprocessing procedure (drawback system).
Article 314a
The customs administrations of the Member States shall assist one
another in checking the authenticity and accuracy of the documents
and verifying that the proceduresus ed in accordance with the provi-sions of this Title to prove the Community status of goods have beencorrectly applied.
Section 2
ProofofCommunitystatus
Article 314b
For the purposes of this Section, ‘competent office’ means the customsauthorities responsible for certifying the Community status of goods.1993R2454 — EN — 01.04.2002 — 005.001 — 106
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Article314c
1.WithoutprejudicetogoodsplacedundertheinternalCommunity
transitprocedure,proofthatthegoodshaveCommunitystatusmaybeestablishedsolelybyoneofthefollowingmeans:
(a)byoneofthedocumentsprovidedforinArticles315to317b;
(b)inaccordancewiththeruleslaiddowninArticles319to323;
(c)bytheaccompanyingdocumentreferredtoinCommissionRegula-
tion(EEC)No2719/92(
1);
(d)bythedocumentprovidedforinArticle325;
(e)bythelabelprovidedforinArticle462a(2);
(f)bythedocumentprovidedforin ►M21Article812 ◄certifying
theCommunitystatusofthegoods;or
(g)bytheT5controlcopydescribedinArticle843.
2.Wherethedocumentsorrulesreferredtoinparagraph1areused
forCommunitygoodswithpackagingnothavingCommunitystatus,
thedocumentcertifyingtheCommunitystatusofthegoodsshallbear
oneofthefollowingendorsements:
—envasesN
—N-emballager
—N-Umschließungen
—ΣυσκευασίαΝ
—Npackaging—emballagesN—imballaggiN
—N-verpakkingen
—embalagensN
—N-pakkaus
—Nförpackning.
3.Subjecttotheconditionsforissuingthedocumentsbeingmet,the
documentsreferredtoinArticles315to323maybeissuedretroac-
tively.Wherethisisthecase,theyshallbearoneofthefollowingphrasesinred:
—Expedidoaposteriori,
—Udstedtefterfoelgende,
—Nachträglichausgestellt,
—Εκδοθένεκτωνυστέρων,
—Issuedretroactively,—Délivréaposteriori,—Rilasciatoaposteriori,
—Achterafafgegeven,
—Emitidoaposteriori,
—Annettujälkikäteen,
—Utfärdatiefterhand.1993R2454—EN—01.04.2002—005.001—107
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Subsection1
T2Ldocument
Article 315
1. Proof of the Community status of goods shall be furnished by the
production of a T2L document. That document shall be drawn up in
accordance with paragraphs3 to 5.
2. Proof of the Community status of goods consigned to or from a
part of the customs territory of the Community, where Directive 77/388/EEC does not apply, shall be furnished by the production of aT2LF document.
Paragraphs3 to 5 of thisArticle and Articles316 to 324f s hall apply
mutatismutandis to the T2LF document.
3. The T2L document shall be made out on a form corresponding to
Copy 4 or Copy 4/5 of the specimen in Annexes 31 and 32.
Where necessary, the said form may be supplemented by one or more
continuation sheets corresponding to Copy 4 or Copy 4/5 of the
specimen in Annexes 33 and 34.
Where Member States do not authorise the use of continuation sheets
when a computerised system is used to produce declarations, the formshall be supplemented by one or more forms corresponding to Copy 4or Copy 4/5 of the specimen in Annexes 31 and 32.
4. The person concerned shall enter ‘T2L’ in the right-hand subdivi-
sion of box 1 of the form and ‘T2Lbis’ in the right-hand subdivision of
box 1 of any continuation sheets used.
5. Loading lists drawn up in accordance with the specimen in Annex
45 and made out in accordance with Annex 44a may be used instead ofcontinuation sheets as the descriptive part of a T2L document.
Article 315a
The customs authorities may authorise any person fulfilling the condi-
tions of Article 373 to use as loading lists lists which do not comply
with all the requirementsof Annexes44a and 45.
Article 385(1), second subparagraph, (2) and (3) shall apply mutatis
mutandis .
Article 316
1. Subject to the provisions of Article 324f, a T2L document shall
be drawn up in a single original.
2. At the request of the person concerned, T2L documents and,
where necessary, any continuation sheets or loading lists used, shallbe endorsed by the competent office. Such endorsements shallcomprise the following, which should, as far as possible, appear inbox ‘C. Office of departure’:
(a) in the case of T2L documents, the name and stamp of the compe-
tent office, the signature of an official of that office, the date of
endorsement and either the registration number or the number ofthe dispatch declaration, where this is required;
(b) in the case of continuation sheets or loading lists, the number
appearing on the T2L document, which shall be entered by meansof a stamp including the name of the competent office, or by hand;where it isentered by hand, it s hall be accompanied by the officialstamp of the said office.
The documents shall be returned to the person concerned.1993R2454 — EN — 01.04.2002 — 005.001 — 108
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Subsection 2
Commercialdocuments
Article 317
1. Proof of the Community status of goods shall be furnished, in
accordance with the conditionss et out below, by the production of theinvoice or transport document relating to the goods.
2. The invoice or transport document referred to in paragraph 1 shall
include at least the full name and address of the consignor, or of the
person concerned where this is not the consignor, the number and
kind, marks and reference numbers of the packages, a description ofthe goods, the gross mass in kilograms and, where necessary, thecontainer numbers.
The person concerned shall mark the said document clearly with the
‘T2L’ symbol, accompanied by his handwritten signature.
3. At the request of the person concerned, the invoice or transport
document duly completed and signed by him shall be endorsed by the
competent office. The endorsement shall include the name and stampof the competent office, the signature of an official of that office, thedate of endorsement and either the registration number or the numberof the dispatch declaration where such a declaration is required.
4. If the total value of the Community goodscovered by the invoice
or transport document, completed and signed in accordance with para-
graph 2 of thisArticle or Article 224, doesnot exceed EUR 10 000, the
person concerned shall not be required to submit that document forendorsement by the competent office.
In that case, the invoice or transport document shall include, in addi-
tion to the information set out in paragraph 2, the particulars of thecompetent office.
5. This Article shall apply only where the invoice or transport docu-
ment relates exclusively to Community goods.
Article 317a
1. Proof of the Community status of goods shall be furnished, in
accordance with the conditionss et out below, by the production of theshipping company's manifest relating to the goods.
2. The manifest shall include at least the following information:
(a) the name and full address of the shipping company;
(b) the name of the vessel;
(c) the place and date of loading;
(d) the place of unloading.
The manifest shall further include, for each consignment:
(a) the reference for the bill of lading or other commercial document;
(b) the number, description, marks and reference numbers of the
packages;
(c) the normal trade description of the goods including sufficient detail
to permit their identification;
(d) the gross mass in kilograms;
(e) the container identification numbers, where applicable; and1993R2454 — EN — 01.04.2002 — 005.001 — 109
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(f) the following entries for the status of the goods:
— the letter ‘C’ (equivalent to ‘T2L’) for goodswhos e Community
status can be demonstrated,
— the letter ‘F’ (equivalent to ‘T2LF’) for goodswhos e Commu-
nity status can be demonstrated, consigned to or originating in apart of the Community customs territory where the provisionsof Directive 77/388/EEC do not apply,
— the letter ‘N’ for all other goods.
3. At the request of the shipping company, the manifest it has duly
completed and signed shall be endorsed by the competent office. The
endorsement shall include the name and stamp of the competent office,
the signature of an official at that office and the date of endorsement.
Article 317b
Where the simplified Community transit procedures provided for
►
M21in Articles445 and 448 ◄are used, proof of Community
status shall be provided by entering the letter ‘C’ (equivalent to‘T2L’) alongside the relevant items on the manifest.
Subsection 3
Otherproofspecific tocertainoperations
Article 319
1. Where goodsare trans ported under cover of a TIR carnet or an
ATA carnet, the declarant may, with a view to proving the Community
status of the goods ►M19 ◄, clearly enter the symbol
‘T2L’ in the space reserved for the description of goods, together withhis signature, on all the relevant vouchers of the carnet used beforepresenting it to the office of departure for authentication. On all thevouchers where it has been entered, the symbol ‘T2L’ shall be authen-ticated 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 coversboth Community
goods and non-Community goods, those two categories of goods shallbe shown separately, and the symbol ‘T2L’ shall be entered in such away that it clearly relatesonly to the Community goods .
Article 320
If it is necessary to establish the Community status of motorized road
vehicles registered in a Member State, such vehicles shall be consid-
ered to have Community status:
(a) where they are accompanied by their registration plates and docu-
ments and the registration particulars shown on the said plates anddocuments unambiguously establish their Community status;
(b) in other cases, in accordance with Articles 315 to 319 and 321, 322
and 323.
Article 321
If it is necessary to establish the Community status of goods wagons
belonging to a railway company of a Member State, such wagons shallbe considered to have Community status:
(a) where the code number and ownership mark (distinguishing letters)
displayed on them unambiguously establish their Community
status;
(b) in other cases, on presentation of one of the documents referred to
in►
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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 beidentified as belonging to a person established in a Member State; thepackaging shall be considered to have Community status:
(a) where they are declared asCommunity goodsand there isno doubt
asto the veracity of the declaration;
(b) in other cases, in accordance with Articles 315 to 322.
2. The facility provided for in paragraph 1 shall be granted for
receptacles, packings, pallets and other similar equipment, excludingcontainers ►
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Article 323
If it is necessary to establish the Community status of goods in
passenger-accompanied baggage the goods, provided that they are notintended for commercial use, shall be considered to have Communitystatus:
(a) where they are declared asCommunity goodsand there isno doubt
asto the truthfulnes sof the declaration;
(b) in other cases, in accordance with Articles 315 to 322.
Subsection 4
Proof of Community status of goods provided by an authorised
consignor
Article 324a
1. The customs authorities of each Member State may authorise any
person, hereinafter referred to as the ‘authorised consignor’, who satis-fies the requirements of Article 373 and proposes to establish theCommunity status of goods by means of a T2L document in accor-dance with Article 315, or by meansof one of the documentsstipulated in Articles 317 to 317b, hereinafter referred to as ‘commer-
cial documents’, to use such documents without having to present them
for endorsement to the competent office.
2. The provisions of Articles 374 to 378 shall apply, mutatis
mutandis , to the authorisation referred to in paragraph 1.
Article 324b
The authorisation shall specify, in particular:
(a) the office assigned responsibility for pre-authenticating the forms
used for drawing up the documents concerned, for the purposes ofArticle 324c(1)(a);
(b) the manner in which the authorised consignor shall establish that
the formshave been properly us ed;
(c) the excluded categoriesor movementsof goods ;
(d) the period within which and the manner in which the authorised
consignor shall notify the competent office in order to enable it to
carry out any necessary controls before departure of the goods.
Article 324c
1. The authorisation shall stipulate that the front of the commercial
documentsconcerned or box ‘C. Office of departure’ on the front ofthe forms used for the purposes of compiling T2L document and,
where appropriate, the continuation sheets, must be:
(a) stamped in advance with the stamp of the office referred to in
Article 324b(a) and signed by an official of that office; or1993R2454 — EN — 01.04.2002 — 005.001 — 111
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(b) stamped by the authorised consignor with a special metal stamp
approved by the customs authorities and corresponding to thespecimen in Annex 62. The stamp may be pre-printed on the forms
where the printing isentrus ted to a printer approved for that
purpose.
The provisions of Article 401 shall apply mutatismutandis .
2. Not later than on consignment of the goods, the authorised
consignor shall complete and sign the form. He shall also enter in box
‘D. Control by office of departure’ of the T2L document, or in aclearly identifiable space on the commercial document used, the nameof the competent office, the date of completion of the document, andone of the following endorsements:
— Expedidor autorizado
— Godkendt afsender— Zugelassener Versender
—Εγκεκριµένος αποστολέας
— Authorised consignor
— Expéditeur agréé
— Speditore autorizzato
— Toegelaten afzender
— Expedidor autorizado
— Hyväksytty lähettäjä
— Godkänd avsändare.
Article 324d
1. The authorised consignor may be authorised not to sign T2L
documents or commercial documents used bearing the special stamp
referred to in Annex 62 which are drawn up by an electronic or auto-
matic data processing system. Such authorisation shall be subject to thecondition that the authorised consignor has previously given thoseauthoritiesa written undertaking acknowledging hisliability for thelegal consequences arising from all T2L documents or commercial
documents issued bearing the special stamp.
2. T2L documentsor commercial documentsdrawn up in accor-
dance with paragraph 1 shall contain in place of the authorised
consignor's signature one of the following endorsements:
— Dispensa de firma
— Fritaget for underskrift
— Freistellung von der Unterschriftsleistung
—∆εν απαιτείται υπογραφή
— Signature waived— Dispense de signature
— Dispensa dalla firma
— Van ondertekening vrijgesteld
— Dispensada a assinatura
— Vapautettu allekirjoituksesta
— Befriad från underskrift.
Article 324e
1. The customs authorities of the Member States may authorise ship-
ping companies not to draw up the manifest serving to demonstrate theCommunity status of goods until, at the latest, the day after the depar-ture of the vessel and, in any case, before its arrival at the port ofdestination.
2. The authorisation referred to in paragraph 1 shall be granted only
to international shipping companies which:
(a) fulfil the conditionsof Article 373; by way of derogation from
Article 373(1)(a) shipping companies need not be established inthe Community if they have a regional office there, and1993R2454 — EN — 01.04.2002 — 005.001 — 112
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(b) use electronic data interchange systems to transmit information
between the portsof departure and des tination in the Community,and
(c) operate a significant number of voyages between the Member
States on recognised routes.
3. On receipt of an application, the customs authorities of the
Member State where the shipping company is established shall notify
the other Member States in whose respective territories the ports ofdeparture and intended destination are situated of that application.
If no objection isreceived within 60 daysof the date of notification,
the customs authorities shall authorise use of the simplified proceduredescribed in paragraph 4.
This authorisation shall be valid in the Member States concerned and
shall apply only to transit operations between the ports to which itrefers.
4. The simplification shall be operated as follows:
(a) the manifest for the port of departure shall be transmitted by elec-
tronic data interchange system to the port of destination;
(b) the shipping company shall enter in the manifest the information
indicated in Article 317a(2);
(c) on request, a printout of the manifest transmitted by electronic data
exchange system shall be presented to the customs authorities atthe port of departure at the latest on the working day followingthe departure of the vessel and in any case before it arrives at itsport of destination;
(d) a printout of the data exchange manifest shall be presented to the
customs authorities at the port of destination.
5.►
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Article 324f
The authorised consignor shall make a copy of each T2L document or
each commercial document issued under this subsection. The customsauthorities shall specify the conditions under which the copy shall bepresented for purposes of control and retained for at least two years.
Subsection 5
Specific provisions concerning products of sea-fishing and other
productstakenfromtheseabyboats
Article 325
1.►
M19For the purposes of this subsection ◄:
(a)Communityfishingvessel means a vessel which is listed and regis-
tered in a part of a Member State'sterritory forming part of thecustoms territory of the Community, flies the flag of a Member
State, catches products of sea-fishing and, as the case may be,
processes them on board;
(b)Communityfactoryship means a vessel which is listed or registered
in a part of a Member State'sterritory forming part of the cus tomsterritory of the Community, fliesthe flag of a Member State anddoes not catch products of sea-fishing but does process such
productson board.
2. A T2M form, made out in accordance with Articles327 to 337,
shall be produced to prove the Community status:
(a) of the products of sea-fishing caught by a Community fishing
vessel, in waters other than the territorial waters of a country orterritory outside the customs territory of the Community;
and1993R2454 — EN — 01.04.2002 — 005.001 — 113
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(b) of the goods obtained from such products on board that vessel or a
Community factory ship, in the production of which other productshaving Community status may have been used,
which may be in packaging having Community status and are to be
brought into the customs territory of the Community in the circum-stances set out in Article 326.
3. Proof of the Community status of the sea-fishing products and
other productstaken or caught in watersother than the territorialwaters of a country or territory outside the customs territory of theCommunity by vessels flying the flag of a Member State and listed or
registered in a part of a Member State's territory forming part of the
customs territory of the Community, or of such products taken orcaught in territorial waterswithin the cus tomsterritory of the Commu-nity by vessels of a non-member country, must be provided by meansof the logbook or any other means which establishes the said status.
Article 326
1. A T2M form shall be presented in respect of the products and
goodsreferred to in Article 325 (2) which are trans ported directly to
the customs territory of the Community:
(a) by the Community fishing vessel which caught the products and,
where applicable, processed them; or
(b) by another Community fishing vessel or by the Community factory
slip which processed the products following their 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 the vessels referred to in points (a) and (b),
without any further changesbeing made; or
(d) by a means of transport covered by a single transport document
made out in the country or territory not forming part of the customsterritory of the Community where the productsor goodswerelanded from the vessels referred to in points (a), (b) and (c).
Thereafter the T2M form may no longer be used as proof of the
Community status of the products or goods to which it refers.
2. The customs authorities which are responsible for the port where
products and/or goods are landed from a vessel referred to in point (a)
of paragraph 1 may waive the application of paragraph 1 where there isno doubt about the origin of those products and/or goods, or where theattestation referred to in Article 8 (1) of Council Regulation (EEC)No 2847/93(
1) isapplicable.
Article 327
1. The form for the T2M document shall conform to the specimen
shown in Annex 43.
2. The original shall be printed on paper without mechanical pulp,
dressed for writing purposes and weighing at least 55 g/m2. It shall
have a green guilloche pattern background printed on both sides so asto reveal any falsification by mechanical or chemical means.
3. The T2M forms shall measure 210 × 297 mm, a tolerance of
between − 5 and + 8 mm being allowed in the length.
4. The form shall be printed in an official Community language
specified by the competent authorities of the Member State to which
the vessel belongs.
5. The T2M formss hall be bound in bookletsof 10, with one
detachable original and one non-detachable carbon copy of each form.1993R2454 — EN — 01.04.2002 — 005.001 — 114
(1) OJ No L 261, 20. 10. 1993, p. 1.▼B
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Page 2 of the cover of the booklet shall contain the notes shown in
Annex 44.
6. Each T2M form shall bear an individual serial number. This
number shall be the same for both original and copy.
7. Member Statesmay thems elvesprint the T2M formsand
assemble them in booklets, or entrust the work to printers approvedby them. In the latter case, reference to the approval must appear onpage 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 T2M formss hall be completed in one of the official Commu-
nity languageseither in types cript or legibly by hand; if the latter, inink and in printed characters. No erasures or alterations may be made.Corrections shall be made by crossing out the wrong words and adding
any necessary particulars. Any such corrections must be initialled by
the person who signed the declaration containing them.
Article 328
The booklet of T2M forms shall be issued at the request of the appro-
priate person by the Community customs office responsible for
supervising the base port of the Community fishing vessel for which
the booklet isintended.
The booklet shall be issued only when the person concerned has
completed boxes1 and 2 in the language of the form, and hascompleted and signed the declaration in box 3 of all the originals andcopies of the forms contained in the booklet. When issuing the booklet,
the customs office shall complete box B of all the originals and copies
of the formsin the booklet.
The booklet shall be valid for two years from the date of issue shown
on page 2 of itscover. In addition, the validity of the formss hall beguaranteed by the presence in box A of each original and copy of astamp applied by the authority responsible for registering the Commu-
nity fishing vessel for which the booklet is issued.
Article 329
The master of the Community fishing vessel shall complete box 4 and,
if the catch has been processed on board, box 6, and shall complete andsign the declaration in box 9 of the original and copy of one of theformsin 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), landsproductsor goodsin a
port in the customs territory of the Community;
(d) lands products or goods in a port outside the customs territory of
the Community for subsequent consignment to that territory.
Any processing of such products shall be recorded in the vessel's
logbook.
Article 330
The master of a vessel referred to in point (b) of Article 326 (1) shall
complete box 6 and complete and sign the declaration in box 11 of theoriginal of the T2M form whenever he landsgoodseither in a port inthe customs territory of the Community or in a port outside the saidterritory for subsequent consignment to that territory, or whenever hetranships goods onto another vessel for that purpose.1993R2454 — EN — 01.04.2002 — 005.001 — 115
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Processing of products transhipped to the vessel shall be recorded in its
logbook.
Article 331
When the productsor goodsreferred to in point (a) or point (b) of
Article 329 are transhipped for the first time, box 10 of the originaland the copy of a T2M form shall be completed; if a further tranship-
ment, of the type referred to in Article 330, takesplace, box 12 of the
original of that T2M form shall also be completed. The transhipmentdeclaration shall be signed by both the masters concerned and theoriginal of the T2M form shall be given to the master of the vessel towhich the products or goods are transhipped. Any transhipment opera-tion shall be recorded in the logbooks of both the vessels involved.
Article 332
1. Where productsor goodscovered by a T2M form go to a country
or territory not forming part of the customs territory of the Community,
the said form shall be valid only if the certification in box 13 of the
form has been completed and endorsed by the customs authorities ofthat country or territory.
2. Where some of the products or goods do not come to the customs
territory of the Community, the name, kind, gross mass and treatmentor use assigned to those consignments shall be entered in the‘Remarks’ box of the T2M form.
Article 333
1. Where productsor goodscovered by a T2M form go to country
or territory not forming part of the customs territory of the Communityfor subsequent despatch in split consignments to that territory, the
person concerned or his representative shall:
(a) enter in the ‘Remarks’ box of the initial T2M form the number of
kind of packages, the gross mass, the treatment or use to which theconsignment has been assigned and the number of the ‘Extract’referred to in point (b);
(b) make out a T2M ‘Extract’, using for this purpose an original form
taken from a booklet of T2M forms issued in accordance with the
provisions of Article 328.
Each ‘Extract’, and itscopy which s hall 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
following words:
— Extracto,
— Udskrift,— Auszug,
—Απόσπασµα ,
— Extract,— Extrait,
— Estratto,
— Uittreksel,— Extracto,— Ote,
— Utdrag.
The T2M ‘Extract’ accompanying the split consignment to the customs
territory of the Community shall state in boxes 4, 5, 6, 7 and 8 the
name, kind, CN code and quantity of productsor goodsmaking up
that consignment. In addition, the certification in box 13 shall becompleted and endorsed by the customs authorities of the country orterritory where the productsor goodsremained while in trans it.
2. When all the productsand goodscovered by the initial T2M form
referred to in point (a) of paragraph 1 have been sent to the customsterritory of the Community, the certification in box 13 of the form shall1993R2454 — EN — 01.04.2002 — 005.001 — 116
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be completed and endorsed by the authorities referred to in that para-
graph. The form shall then be sent to the customs office referred to inArticle 328.
3. Where some of the products or goods do not come to the customs
territory of the Community, the name, kind, gross mass and treatmentor 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
brought into the customs territory of the Community. However, wherethe productsor goodsare brought in under a trans it procedurecommencing outside that territory, the forms shall be presented at thecustoms office of destination for that procedure.
The authorities of the office may request a translation of the form. In
addition, with a view to checking the accuracy of the particularsgiven
in the T2M form, they may require the production of all relevant docu-ments, including the vessels' papers where necessary. The office shallcomplete box C of each T2M form, a copy of which shall be sent tothe customs office referred to in Article 328.
Article 335
By way of derogation from Articles332, 333 and 334, where products
or goodscovered by a T2M form go to a third country that isa
contracting party to the Convention on a common transit procedure,for reconsignment in full or split consignments to the customs territoryof the Community under ‘T2’ procedure, the particularsof the s aidprocedure shall be entered in the ‘Remarks’ box of the T2M form.
When all the productsand/or goodscovered by thisT2M 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 customsauthorities. A completed copy of the form, shall be sent to the customsoffice referred to in Article 328.
The provisions of Article 332 (2) shall apply as appropriate.
Article 336
The booklet containing the T2M formss hall be produced whenever the
customs authorities so require.
When a vessel for which a booklet of T2M forms as referred to in
Article 327 has been issued ceases to satisfy the conditions laid down,before all the formshave been us ed, or when all the formsin thebooklet have been used or its period of validity has expired, the booklet
shall be returned immediately to the customs office of issue.
CHAPTER4
Community transit
Section 1
General provisions
Article 340a
The provisions of this Chapter shall apply to external and internal
Community transit, except if provided otherwise.1993R2454 — EN — 01.04.2002 — 005.001 — 117
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ThegoodsinvolvinghigherriskoffraudarelistedinAnnex44c.
WhenaprovisionofthepresentRegulationreferstothatAnnex,anymeasurerelatedtogoodsinthatAnnexshallapplyonlywhenthe
quantityofthosegoodsexceedsthecorrespondingminimum.Annex
44cshallbereviewedatleastonceayear.
Article340b
ForthepurposesofthisChapter,thefollowingdefinitionsshallapply:
1.‘officeofdeparture’:meansthecustomsofficewheredeclarations
placinggoodsundertheCommunitytransitprocedureareaccepted;
2.‘officeoftransit’means:
(a)thecustomsofficeatthepointofexitfromthecustomsterri-
toryoftheCommunitywhentheconsignmentisleavingthat
territoryinthecourseofatransitoperationviaafrontierbetweenaMemberStateandathirdcountryotherthananEFTAcountry,or
(b)thecustomsofficeatthepointofentryintothecustomsterri-
toryoftheCommunitywhenthegoodshavecrossedthe
territoryofathirdcountryinthecourseofatransitoperation;
3.‘officeofdestination’:meansthecustomsofficewheregoods
placedundertheCommunitytransitproceduremustbepresented
inordertoendtheprocedure;
4.‘officeofguarantee’:meanstheofficewherethecustomsauthori-
tiesofeachMemberStatedecidethatguaranteesfurnishedbyaguarantorshallbelodged;
5.‘EFTAcountries’:meansallEFTAcountriesandanyothercountry
thathasaccededtotheConventionof20May1987onacommontransitprocedure(
1).
Article340c
1.CommunitygoodsshallbeplacedundertheinternalCommunitytransitprocedureiftheyareconsigned:
(a)fromapartofthecustomsterritoryoftheCommunitywherethe
provisionsofDirective77/388/EECapply,toapartofthecustomsterritoryoftheCommunitywherethoseprovisionsdonotapply;or
(b)fromapartofthecustomsterritoryoftheCommunitywherethe
provisionsofDirective77/388/EECdonotapply,toapartofthecustomsterritoryoftheCommunitywherethoseprovisionsdo
apply;or
(c)fromapartofthecustomsterritoryoftheCommunitywherethe
provisionsofDirective77/388/EECdonotapply,toapartofthe
customsterritoryoftheCommunitywherethoseprovisionsdonotapplyeither.
2.Withoutprejudicetoparagraph3,CommunitygoodswhichareconsignedfromonepointinthecustomsterritoryoftheCommunitytoanotherthroughtheterritoryofoneormoreEFTAcountriespursuanttotheConventiononacommontransitprocedure,shallbeplacedundertheinternalCommunitytransitprocedure.
Goodscoveredbythefirstsubparagraphwhicharecarriedentirelyby
seaorairshallnotberequiredtobeplacedundertheinternalCommu-nitytransitprocedure.
3.WhereCommunitygoodsareexported ►
C7toanEFTAcountry
or where they are exported and transit the territory of one or more
EFTA countries ◄and the provisions of the Convention on a common1993R2454 — EN — 01.04.2002 — 005.001 — 118
(1) OJ L 226, 13.8.1987, p. 2.
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transit procedure apply, they shall be placed under the external
Community transit procedure under the following conditions:
(a) if they have undergone customs export formalities with a view to
refundsbeing granted on export to third countriesunder thecommon agricultural policy; or
(b) if they have come from intervention stocks, are subject to measures
of control as to use and/or destination, and have undergone customsformalitieson export to third countriesunder the common agricul-tural policy; or
(c) if they are eligible for the repayment or remission of import duties
on condition that they are exported from the customs territory of
the Community; or
(d) if in the form of compensating products or goods in the unaltered
state, they have undergone customs formalities on export to thirdcountries in order to discharge the inward processing procedure,
drawback system, with a view to obtaining repayment or remission
of customs duty.
Article 340d
Goodsto which the Community trans it procedure appliesmay be
carried between two pointsin the Community cus tomsterritory viathe territory of a third country other than an EFTA country provided
that that they are carried through that third country under cover of a
single transport document drawn up in a Member State. Where this isso, the effect of the transit procedure shall be suspended in the territoryof the third country.
Article 340e
1. The Community transit procedure shall be compulsory in respect
of goodscarried by air only if they are loaded or reloaded at an airportin the Community.
2. Without prejudice to Article 91(1) of the Code, use of the
Community transit procedure shall be compulsory for goods carriedby sea if they are carried by a regular shipping service authorised inaccordance with Articles313a and 313b.
Article 341
The provisions of Chapters 1 and 2 of Title VII of the Code and the
provisions of this Title shall apply mutatis mutandis to other charges
within the meaning of Article 91(1)(a) of the Code.
Article 342
1. The guarantee furnished by the principal shall be valid throughout
the Community.
2. Where the guarantee isfurnis hed by a guarantor, the guarantor
shall indicate an address for service or appoint an agent in eachMember State.
3. A guarantee needs to be furnished for Community transit opera-
tionscarried out by the railway companiesof the Member Statesunder a procedure other than the simplified procedure referred to inArticle 372(1)(g)(i).
Article 343
Each Member State shall provide the Commission with a list, in the
agreed format, of the customs offices competent to handle Communitytransit operations, indicating their respective identification numbers anddutiesand s tating the daysand hourswhen they are open. Any changesto this information shall be communicated to the Commission.
The Commission shall communicate this information to the other
Member States.1993R2454 — EN — 01.04.2002 — 005.001 — 119
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Article 344
The characteristics of the forms other than the Single Administrative
Document used in the Community transit system shall be set out inAnnex 44b.
Section 2
Procedure
Subsection 1
Individualguarantee
Article 345
1. The individual guarantee shall cover the full amount of customs
debt liable to be incurred, calculated on the basis of the highest rates
applicable to goodsof the s ame kind in the Member State of departure.
For the purposes of that calculation, Community goods carried inaccordance with the Convention on a common transit procedure shallbe treated asnon-Community goods .
However, the ratesto take into cons ideration for the calculation of the
individual guarantee cannot be less than a minimal rate, when such a
rate ismentioned in the fifth column of Annex 44c.
2. Individual guarantees in the form of a cash deposit shall be
lodged at the office of departure. They shall be repaid when the proce-
dure hasbeen dis charged.
3. An individual guarantee furnished by a guarantor may be in the
form of individual guarantee vouchersfor an amount of EUR 7 000,issued by the guarantor to persons who intend to act as principal.
The guarantor shall be liable for up to EUR 7 000 per voucher.
Article 346
1. An individual guarantee furnished by a guarantor shall correspond
to the specimen in Annex 49.
Where the office of departure isnot the office of guarantee, the latter
shall keep a copy of the instrument by which it has accepted the guar-
antor's undertaking. The principal shall present the original at the officeof departure, where it shall be retained. Where necessary this officemay request a translation into the official language, or one of the offi-cial languages, of the Member State concerned.
However, where guarantee data isexchanged between the office of
guarantee and the office of departure using information technologyand computer networks, the original of the guarantee instrument shallbe retained at the office of departure.
2. Where required by national law, regulation or administrative
provision, or by common practice, each Member State may allow the
undertaking referred to in paragraph 1 to take a different form provided
it has the same legal effect as the undertaking shown in the specimen.
Article 347
1. In the case referred in Article 345(3), the individual guarantee
shall correspond to the specimen in Annex 50.
Article 346(2) shall apply mutatismutandis .
2. The individual guarantee voucher shall be drawn up on a form
corresponding to the specimen in Annex 54. The guarantor shall indi-cate on the voucher the last date on which it may be used, which maynot be later than one year from the date of issue.1993R2454 — EN — 01.04.2002 — 005.001 — 120
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3. The guarantor may issue individual guarantee vouchers which are
not valid for a Community transit operation involving goods listed inAnnex 44c.
To do so, the guarantor shall endorse each individual guarantee
voucher diagonally with one of the following phrases:
— Validez limitada
— Begrænset gyldighed— Beschränkte Geltung—Περιορισµένη ισχύς
— Limited validity— Validité limitée— Validità limitata— Beperkte geldigheid— Validade limitada— Voimassa rajoitetusti— Begränsad giltighet.
3a. Where the office of guarantee exchangesguarantee data with the
officesof departure us ing information technology and computernetworks, the guarantor shall furnish this office with any requireddetails about the individual guarantee vouchers that he has issued
according to the modalities decided by the customs authorities.
4. The principal shall deliver to the office of departure the number
of individual guarantee voucherscorres ponding to the multiple of
EUR 7 000 required to cover the total amount referred to in Article345(1). The voucherss hall be retained by the office of departure.
Article 348
1. The office of guarantee shall revoke its decision accepting the
guarantor's undertaking if the conditions laid down at the time of issue
are no longer fulfilled.
Equally, the guarantor may cancel hisundertaking at any time.2. The revocation or cancellation shall become effective on the 16th
day following the date on which the guarantor or the office of guar-
antee, asappropriate, isnotified.
From the date on which the revocation or cancellation becomeseffec-
tive, no individual guarantee vouchers issued earlier may be used forplacing goodsunder the Community trans it procedure.
3. The Member State responsible for the relevant office of guarantee
shall notify the Commission forthwith of any revocation or cancellation
and the date on which it becomes effective. The Commission shallnotify the other Member Statesthereof.
Subsection 2
Meansoftransportanddeclarations
Article 349
1. Each transit declaration shall include only the goods loaded or to
be loaded on a single means of transport for carriage from one office ofdeparture to one office of destination.
For the purposes of this Article, the following shall be regarded as
constituting a single means of transport, on condition that the goods
carried are to be dispatched together:
(a) a road vehicle accompanied by its trailer(s) or semi-trailer(s);
(b) a set of coupled railway carriages or wagons;
(c) boats constituting a single chain;1993R2454 — EN — 01.04.2002 — 005.001 — 121
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(d) containers loaded on a single means of transport within the
meaning of thisArticle.
2. A single means of transport may be used for loading goods at
more than one office of departure and for unloading at more than oneoffice of destination.
Article 350
Loading lists drawn up in accordance with Annex 44a and corre-
sponding to the specimen in Annex 45 may be used instead of thecontinuation sheets as the descriptive part of transit declarations, ofwhich they shall form an integral part.
Article 351
In the case of consignments comprising both goods which must be
placed under the external Community transit procedure and goodswhich must be placed under the internal Community transit procedure,the transit declaration bearing the ‘T’ symbol shall be supplemented
by:
(a) continuation sheets bearing the ‘T1bis’, ‘T2bis’ or ‘T2Fbis’
symbol, as appropriate, or
(b) loading lists bearing the ‘T1’, ‘T2’ or ‘T2F’ symbol, as appropriate.
Article 352
Where the ‘T1’, ‘T2’ or ‘T2F’ symbols have been omitted from the
right-hand subdivision of box 1 of the transit declaration or where, in
the case of consignments containing both goods placed under the
internal Community transit procedure and goods placed under theexternal Community transit procedure, the provisions of Article 351have not been complied with, the goodss hall be deemed to have beenplaced under the external Community transit procedure.
However, for the purposes of charging export duty or implementing
any of the common commercial policy export measures, such goods
shall be deemed to be moving under the internal Community transit
procedure.
Article 353
1. By derogation from Article 222(1), a transit declaration lodged by
means of a data-processing technique, as defined in Article 4a(1)(a),shall comply with the structure and notes set out in Annex 37a.
2. Subject to the conditionsand in the manner they s hall determine,
and with due regard to the principles laid down by customs rules, the
customs authorities may allow loading lists to be used as the descrip-
tive part of transit declarations lodged by means of a data-processingtechnique.
Article 354
Subject to the conditionsand in the manner they s hall determine, and
with due regard to the principles laid down by customs rules, the
customs authorities may allow transit declarations, or some of the parti-culars thereof, to be lodged by means of discs, magnetic tapes or othersimilar data media, where appropriate in coded form.
Subsection 3
Formalities attheoffice ofdeparture
Article 355
1. Goods placed under the Community transit procedure shall be
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2. Without prejudice to Article 387, for goodson the lis t in Annex
44c, or when the customs authorities or the principal consider it neces-sary, the office of departure shall prescribe an itinerary and enter in
box 44 of the transit declaration at least the Member States to be trans-
ited, taking into account any detailscommunicated by the principal.
Article 356
1. The office of departure shall set a time limit within which the
goods must be presented at the office of destination, taking into
account the itinerary, any current transport or other legislation and,where appropriate, the detailscommunicated by the principal.
2. The time limit prescribed by the office of departure shall be
binding on the customs authorities of the Member States whose terri-
tory is entered during a Community transit operation and shall not be
altered by those authorities.
3. Where the goods are presented at the office of destination after
expiry of the time limit prescribed by the office of departure and wherethisfailure to comply with the time limit isdue to circums tanceswhich
are explained to the satisfaction of the office of destination and are not
attributable to the carrier or the principal, the latter shall be deemed tohave complied with the time limit prescribed.
Article 357
1. Without prejudice to paragraph 4, goodsto be placed under the
Community transit procedure shall not be released unless they are
sealed.
2. The following shall be sealed:
(a) the space containing the goods, where the means of transport has
been approved under other rulesor recognis ed by the office of
departure as suitable for sealing;
(b) each individual package, in other cases.
Seals must have the characteristics set out in Annex 46a.3. Means of transport may be recognised as suitable for sealing on
condition that:
(a) seals can be simply and effectively affixed to them;
(b) they are so constructed that no goods can be removed or introduced
without leaving visible traces or without breaking the seals;
(c) they contain no concealed spaces where goods may be hidden;
(d) the spaces reserved for the load are readily accessible for inspec-
tion by the customs authorities.
Any road vehicle, trailer, semi-trailer or container approved for the
carriage of goods under customs seal in accordance with an interna-tional agreement to which the European Community isa party s hallbe regarded as suitable for sealing.
4. The office of departure may dispense with sealing if, having
regard to other possible measures for identification, the description of
the goods in the transit declaration or in the supplementary documentsmake them readily identifiable.
A goods description shall be deemed to permit identification of the
goods where it is sufficiently precise to permit easy identification of
the quantity and nature of the goods.
Where the office of departure grants a waiver from sealing, it shall
enter one of the following endorsements in the transit declaration,opposite the heading ‘seals affixed’ of box ‘D. Control by office ofdeparture’:
— Dispensa
— Fritaget— Befreiung1993R2454 — EN — 01.04.2002 — 005.001 — 123
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—Απαλλαγή
— Waiver
— Dispense
— Dispensa
— Vrijstelling
— Dispensa
— Vapautettu
— Befrielse.
Article 358
1. Where a transit declaration is processed at an office of departure
by a computer system, copies No 4 and No 5 of the declaration shall bereplaced by a transit accompanying document corresponding to the
specimen and notes in Annex 45a.
2. Where appropriate, the transit accompanying document shall be
supplemented by a list of items corresponding to the specimen and
notes in Annex 45c, or a loading list. These lists shall form an integral
part of the transit accompanying document.
3. In the circumstances referred to in paragraph 1 the office of
departure shall retain the declaration and authorise release of the goodsby issuing the transit accompanying document to the principal.
4. Where authorised, the transit accompanying document may be
printed out from the principal's computer system.
5. Where the provisions of this Title refer to copies of the declara-
tion accompanying a consignment, these provisions shall apply, mutatis
mutandis , to the transit accompanying document.
Subsection 4
Formalities enroute
Article 359
1. Goods placed under the Community transit procedure shall be
carried under cover of copiesNo 4 and No 5 of the trans it declaration
returned to the principal by the office of departure.
The consignment and copies No 4 and No 5 of the transit declaration
shall be presented at each office of transit.
2. The carrier shall present a transit advice note made out on a form
corresponding to the specimen in Annex 46 to each office of transit,
where the note shall be kept. However, when the transit data isexchanged between the office of departure and the office of transitusing information technology and computer networks the transit advicenote shall not be presented.
3. Where goodsare carried via an office of trans it other than that
mentioned in CopiesNo 4 and No 5 of the trans it declaration, theoffice of transit used shall send the transit advice note without delayto the office of transit initially specified, or notify the passage to the
office of departure in the cases and according to the procedure
mutually agreed by the customs authorities.
Article 360
1. The carrier shall be required to make the necessary entries in
copies No 4 and 5 of the transit declaration and present them with theconsignment to the customs authorities of the Member State in whose
territory the meansof trans port islocated:
(a) if the prescribed itinerary is changed and the provisions of Article
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(b) if seals are broken in the course of a transport operation for reasons
beyond the carrier'scontrol;
(c) if goods are transferred to another means of transport; any such
transfer must be made under the supervision of the customs autho-rities which may, however, authorise transfers to be made withouttheir supervision;
(d) in the event of imminent danger necessitating immediate partial or
total unloading of the meansof trans port;
(e) in the event of any incident or accident capable of affecting the
ability of the principal or the carrier to comply with hisobligations .
2. Where the customs authorities consider that the Community
transit operation concerned may continue in the normal way they shalltake any steps that may be necessary and then endorse copies No 4 and
5 of the transit declaration.
Subsection 5
Formalities attheoffice ofdestination
Article 361
1. The goodsand copiesNo 4 and No 5 of the trans it declaration
shall be presented at the office of destination.
2. The office of destination shall register copies No 4 and No 5 of
the transit declaration, record on them their date of arrival and enter thedetailsof any controlscarried out.
3. At the request of the principal, and to provide evidence of the
procedure having ended in accordance with Article 365(2), the office
of destination shall endorse an extra copy No 5 or a copy of copy No5 of the transit declaration with one of the following phrases:
— Prueba alternativa
— Alternativt bevis— Alternativnachweis
—Εναλλακτική απόδειξη
— Alternative proof— Preuve alternative
— Prova alternativa
— Alternatief bewijs— Prova alternativa— Vaihtoehtoinen todiste
— Alternativt bevis.
4. A transit operation may end at an office other than the one
entered in the transit declaration. That office shall then become the
office of destination.
Where the new office of destination comes under the jurisdiction of a
Member State other than the one having jurisdiction over the office
originally designated, the new office of destination shall enter in box‘I. Control by office of destination’ of copy No 5 of the transit declara-tion one of the following endorsements in addition to the usualobservations it is required to make:
— Diferencias: mercancías presentadas en la oficina (nombre y país)
— Forskelle: det sted, hvor varerne blev frembudt (navn og land)
— Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte (Name
und Land)
—∆ιαφορές: εµπορεύµατα προσκοµισθέντα στο τελωνείο
(Όνοµα και χώρα)
— Differences: office where goods were presented (name and
country)
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— Differenze: ufficio al quale sono state presentate le merci (nome e
paese)
— Verschillen: kantoor waar de goederen zijn aangebracht (naam en
land)
— Diferenças: mercadorias apresentadas na estãncia (nome e país)— Muutos: toimipaikka, jossa tavarat esitetty (nimi ja maa)— Avvikelse: varorna uppvisade för kontor (namn, land).
Article 362
1. The office of destination shall issue a receipt on request to the
person presenting copies No 4 and No 5 of the transit declaration.
2. The form for the receipt shall correspond to the specimen in
Annex 47. Alternatively, the receipt may be made out on specimen onthe back of copy No 5 of the transit declaration.
3. The receipt shall be completed in advance by the person
concerned. It may contain other particularsrelating to the cons ignment,except in the space reserved for the office of destination. The receiptshall not be used as proof of the procedure having ended within themeaning of Article 365(2).
Article 363
The customs authorities of the Member State of destination shall return
copy No 5 of the transit declaration to the customs authorities in the
Member State of departure without delay and at most within one monthof the date when the procedure ended.
Article 364
Each Member State shall notify the Commission of which offices have
been created for the centralised receipt and transmission of documentsand the typesof documentsinvolved, aswell asof the res pons ibilitiesconferred on those offices. The Commission shall inform the other
Member States.
Subsection 6
Checkingtheendoftheprocedure
Article 365
1. If copy No 5 of the transit declaration is not returned to the
customs authorities of the Member State of departure within two
monthsof the date of acceptance of the declaration, thos e authorities
shall inform the principal and ask him to furnish proof that the proce-dure hasended.
1a. Where the provisions of Section 2 subsection 7 apply and the
customs authorities of the Member States of departure have not
received the ‘Arrival Advice’ message by the time limit within which
the goods must be presented at the office of destination those authori-ties shall inform the principal and ask him to furnish proof that theprocedure hasended.
2. The proof referred to in paragraph 1 may be furnished to the
satisfaction of the customs authorities in the form of a document certi-
fied by the customs authorities of the Member State of destinationidentifying the goods and establishing that they have been presentedat the office of destination or, where Article 406 applies, to theauthorised consignee.
3. The Community transit procedure shall also be considered as
having ended where the principal presents, to the satisfaction of thecustoms authorities, a customs document issued in a third countryentering the goods for a customs-approved treatment or use, or a copy1993R2454 — EN — 01.04.2002 — 005.001 — 126
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or photocopy thereof, identifying the goods. Copies or photocopies
must be certified as being true copies by the body which certified theoriginal documents, by the authorities of the third countries concerned
or by the authoritiesof one of the Member States .
Article 366
1. Where the customs authorities of the Member State of departure
have not received proof within four monthsof the date of acceptance
of the transit declaration that the procedure has ended, they shallinitiate the enquiry procedure immediately in order to obtain the infor-mation needed to discharge the procedure or, where this is not possible,to establish whether a customs debt has been incurred, to identify the
debtor and to determine the customs authorities responsible for entry in
the accounts.
If the customs authorities receive information earlier that the transit
procedure has not ended, or suspect that to be the case, the enquiry
procedure shall be initiated forthwith.
Where the provisions of Section 2 subsection 7 apply the customs
authorities shall also initiate the enquiry procedure forthwith eachtime they have not received the ‘Arrival Advice’ message by the timelimit within which the goods must be presented at the office of destina-tion or the ‘Control Results’ message within six days after havingreceived the ‘Arrival Advice’ message.
2. The enquiry procedure shall also be initiated if it transpires subse-
quently that proof of the end of the procedure wasfals ified and theenquiry procedure is necessary to achieve the objectives of paragraph1.
3. To initiate the enquiry procedure, the customs authorities of the
Member State of departure shall send the customs authorities of theMember State of destination a request together with all the necessaryinformation.
4. The customs authorities of the Member State of destination and,
where appropriate, the officesof trans it called on to act in the contextof the enquiry procedure shall respond without delay.
5. Where an enquiry establishes that the transit procedure ended
correctly, the customs authorities of the Member State of departure
shall immediately inform the principal and, where appropriate, anycustoms authorities that may have initiated a recovery procedure inaccordance with Articles217 to 232 of the Code.
Subsection 7
Additional provisions applicable where transit data is exchanged
between customs authorities using information technology and
computernetworks
Article 367
1. Without prejudice to any special circumstances and to the provi-
sions on the Community transit procedure which, where appropriate,shall apply,mutatis mutandis , the customs authorities shall use infor-
mation technology and computer networksfor the type of information
exchange described in this subsection.
2. The provisions of this subsection shall not apply to the simplified
procedures specific to the modes of transport referred to in Article
372(1)(g).
Article 368
1. In addition to the security requirements mentioned in Article
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security arrangements for the effective, reliable and secure operation of
the entire transit system.
2. To ensure the abovementioned level of security each input, modi-
fication and deletion of data shall be recorded together with
information giving the reason for, and exact time of, such processingand identifying the person who carried it out. In addition, the originaldata or any data so processed shall be kept for at least three calendaryearsfrom the end of the year to which s uch data refer, or for longer ifso required elsewhere.
3. The customs authorities shall monitor security regularly.
4. The customs authorities involved shall inform each other of all
suspected breaches of security.
Article 368a
Where the office of guarantee and the office of departure are located in
different Member States the messages to be used for the exchange ofguarantee data shall conform to the structure and particulars definedby the customs authorities in agreement with each other.
Article 369
On release of the goods, the office of departure shall transmit details of
the community transit operation to the declared office of destinationusing the ‘Anticipated Arrival Record’ message and to each declaredoffice of transit using the ‘Anticipated Transit Record’ message. These
messages shall be based on data derived from the transit declaration,
where the case occurs amended, and completed as appropriate. Thesemessages shall conform to the structure and particulars defined by thecustoms authorities in agreement with each other.
Article 369a
The office of transit shall record the passage against the ‘Anticipated
Transit Record’ message received from the office of departure. Anyinspection of the goods shall be carried out using the ‘Anticipated
Transit Record’ message as a basis for such inspection. The passage
shall be notified to the office of departure using the ‘NotificationCrossing Frontier’ message. This message shall conform to the struc-ture and particularsdefined by the cus tomsauthoritiesin agreementwith each other.
Article 370
1. The office of destination shall keep the transit accompanying
document and, using the ‘Arrival advice message’, notify the office ofdeparture of the arrival of the goodson the day they are pres ented atthe office of destination. The message may not be used as proof of theprocedure having ended for the purposes of Article 365(2).
2. Except where justified, the office of destination shall forward the
‘Control results’ message to the office of departure at the latest on the
working day following the day the goodsare pres ented at the office of
destination.
3. The messages shall conform to the structure and particulars
defined by the customs authorities in agreement with each other.
Article 371
The examination of the goods shall be carried out using the ‘Antici-
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Section 3
Simplifications
Subsection 1
General provisionsconcerningsimplifications
Article 372
1. Following an application by the principal or the consignee, as
appropriate, the customs authorities may authorise the following
simplifications:
(a) use of a comprehensive guarantee or guarantee waiver;
(b) use of special loading lists;
(c) use of seals of a special type;
(d) exemption from the requirement to use a prescribed itinerary;
(e) authorised consignor status;
(f) authorised consignee status;
(g) application of simplified procedures specific to goods:
(i) carried by rail or large container;
(ii) carried by air;
(iii) carried by sea;
(iv) moved by pipeline;
(h) use of other simplified procedures based on Article 97(2) of the
Code.
2. Except where otherwise provided in this section or the authorisa-
tion, where authorisation to use the simplifications referred to in
paragraph 1, points (a), (b) and (g) is granted, the simplifications shallapply in all Member States. Where authorisation to use the simplifica-tionsreferred to in paragraph 1, points(c), (d), and (e) isgranted, thesimplifications shall apply only to Community transit operations begin-
ning in the Member State where the authorisation was granted. Where
authorisation to use the simplification referred to in paragraph 1, point(f) is granted, the simplification shall apply solely in the Member Statewhere the authorisation was granted.
Article 373
1. The authorisations referred to in Article 372(1) shall be granted
only to persons who:
(a) are established in the Community, with the proviso that authorisa-
tion to use a comprehensive guarantee may be granted only topersons established in the Member State where the guarantee isfurnished,
(b) regularly use the Community transit arrangements, or whose
customs authorities know that they can meet the obligations under
the arrangementsor, in connection with the s implification referredto in Article 372(1)(f), regularly receive goodsthat have beenentered for the Community transit procedure, and
(c) have not committed any serious or repeated offences against
customs or tax legislation.
2. To ensure the proper management of the simplifications, authori-
sations shall be granted only where:
(a) the customs authorities are able to supervise the procedure and
carry out controls without an administrative effort disproportionateto the requirementsof the pers on concerned, and
(b) the persons concerned keep records which enable the customs
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Article 374
1. An application for authorisation to use simplifications, hereinafter
referred to as ‘the application’, shall be made in writing. It shall bedated and signed.
2. The application must include all the facts which will allow the
customs authorities to check that the conditions subject to which use
of the simplifications may be granted have been met.
Article 375
1. The application shall be lodged with the customs authorities of
the Member State in which the applicant is established.
2. The authorisation shall be issued or the application rejected
within three monthsat mos t of the date on which the application islodged.
Article 376
1. The dated and signed original of the authorisation and one or
more copiesthereof s hall be given to the holder.
2. The authorisation shall specify the conditions for use of the
simplifications and lay down the operating and control methods. It
shall be valid from the date of issue.
3. In the case of the simplifications referred to in Article 372(1)(c),
(d) and (g), authorisations shall be presented whenever the office ofdeparture so requires.
Article 377
1. The holder of an authorisation shall inform the customs authori-
ties of any factor arising after the authorisation was granted whichmay influence itscontinuation or content.
2. The date on which the decision takes effect shall be indicated in a
decision revoking or amending authorisation.
Article 378
1. The customs authorities shall keep applications and attached
supporting documents, together with a copy of any authorisationsissued.
2. Where an application isrejected or an authoris ation isannulled or
revoked, the application and the decision rejecting or annulling or
revoking the application, asthe cas e may be, and all attachedsupporting documents shall be kept for at least three years from theend of the calendar year in which the application wasrejected or theauthorisation was annulled or revoked.
Subsection 2
Comprehensiveguaranteeandguaranteewaiver
Article 379
1. The principal may use a comprehensive guarantee, or guarantee
waiver, up to a reference amount.
For the application of the first subparagraph a calculation is made of
the amount of the customs debt which may be incurred for each transit
operation. When the necessary data is not available the amount ispresumed to be EUR 7 000 unless other information known to thecustoms authorities leads to a different figure.
2. The reference amount shall be the same as the amount of customs
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under the Community transit procedure during a period of at least one
week.
The office of guarantee shall establish the amount in collaboration with
the party concerned on the basis of the information on goods he has
carried in the past and an estimate of the volume of intended Commu-
nity transit operations as shown, inter alia , by hiscommercial
documentation and accounts.
In establishing the reference amount, account shall be taken of the
highest rates of duty and charges applicable to the goods in theMember State of the office of guarantee. ►
M21Community goods
carried or to be carried in accordance with the Convention on a
common transit procedure shall be treated as non-Community
goods. ◄
3. The office of guarantee shall review the reference amount
annually, particularly in the light of information obtained from theoffice or offices of departure, and shall adjust it if necessary.
4. The principal shall ensure that the amount at stake does not
exceed the reference amount, taking into account any operationsforwhich the procedure hasnot yet ended.
The principal shall inform the office of guarantee when the reference
amount falls below a level sufficient to cover his Community transit
operations.
Article 380
1. The amount to be covered by the comprehensive guarantee shall
be the same as the reference amount referred to in Article 379.
2. The amount to be covered by the comprehensive guarantee may
be reduced:
(a) to 50 % of the reference amount where the principal demonstrates
that his finances are sound and that he has sufficient experience ofthe Community transit procedure;
(b) to 30 % of the reference amount where the principal demonstrates
that his finances are sound, that he has sufficient experience of the
Community transit procedure and that he cooperates very closely
with the customs authorities.
3. A guarantee waiver may be granted where the principal demon-
strates that he maintains the standards of reliability described inparagraph 2(b), is in command of transport operations and has suffi-cient financial resources to meet his obligations.
4. For the purpose of paragraphs 2 and 3, the Member States shall
take into account the criteria set out in Annex 46b.
Article 381
1. To be authorised to furnish a comprehensive guarantee in respect
of the typesof goodsreferred to in Annex 44c, a principal mus tdemonstrate, not only that he meets the conditions of Article 373, but
also that his finances are sound, that he has sufficient experience of the
Community transit procedure and either that he cooperates very closelywith the customs authorities or that he is in command of transportoperations.
2. The amount to be covered by the comprehensive guarantee
referred to in paragraph 1 may be reduced:
(a) to 50 % of the reference amount where the principal demonstrates
that he cooperates very closely with the customs authorities and is
in command of transport operations;
(b) to 30 % of the reference amount where the principal demonstrates
that he cooperates very closely with the customs authorities, is incommand of transport operations, and that he has sufficient finan-cial resources to meet his obligations.1993R2454 — EN — 01.04.2002 — 005.001 — 131
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3. For the purposes of applying paragraphs 1 and 2, the customs
authorities shall take account of the criteria set out in Annex 46b.
3a. Paragraphs1, 2 and 3 als o apply where an application explicitly
concerns the use of the comprehensive guarantee for both the types of
goods referred to in Annex 44c and those not listed in that Annex
under the same comprehensive guarantee certificate.
4. The implementing rulesconcerning the temporary prohibition of
the use of the comprehensive guarantee for a reduced amount or thecomprehensive guarantee, as provided for in Article 94(6) and (7) ofthe Code are set out in Annex 47a to the Regulation.
Article 382
The comprehensive guarantee shall be furnished by a guarantor.It shall be the subject of a guarantee document conforming to the
specimen in Annex 48.
Article 346(2) shall apply mutatismutandis .
Article 383
1. On the basis of the authorisation, the customs authorities shall
issue the principal with one or more comprehensive guarantee certifi-
catesor guarantee waiver certificates , hereinafter referred to as
certificates, drawn up as appropriate on a form corresponding to thespecimen in Annex 51 or Annex 51a and supplemented in accordancewith Annex 51b, to enable the principal to provide proof of thecomprehensive guarantee or guarantee waiver.
2. The certificate shall be presented at the office of departure. Parti-
culars of the certificate shall be entered on the transit declaration.
However, where guarantee data isexchanged between the office of
guarantee and the office of departure using information technology
and computer networks, no certificate is presented to the office of
departure.
3. The period of validity of a certificate shall not exceed two years.
That period may be extended by the office of guarantee for one furtherperiod which shall not exceed two years.
Article 384
1. Article 348(1) and the first subparagraph of Article 348(2) shall
applymutatis mutandis to the revocation and cancellation of the
comprehensive guarantee.
2. From the effective date of revocation of an authorisation to use a
comprehensive guarantee or guarantee waiver by the customs authori-ties, from the effective date of revocation by the office of guarantee ofitsacceptance of a guarantor'sundertaking, or from the effective dateof cancellation of an undertaking by a guarantor, certificates issued
earlier may not be used to place goods under the Community transit
procedure and shall be returned by the principal to the office of guar-antee without delay.
3. Each Member State shall forward to the Commission the means
by which certificatesthat remain valid and have not yet been returnedmay be identified. The Commission shall inform the other MemberStates.
4. Paragraph 3 shall also apply to certificates that have been
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Subsection 3
Specialloadinglists
Article 385
1. The customs authorities may authorise principals to use as
loading lists lists which do not comply with all the requirements ofAnnexes44a and 45.
Use of such lists shall be authorised only where:
(a) they are produced by firmswhich us e an integrated electronic or
automatic data-processing system to keep their records;
(b) they are designed and completed in such a way that they can be
used without difficulty by the customs authorities;
(c) they include, for each item, the information required under Annex
44a.
2. Descriptive lists drawn up for the purposes of carrying out
dispatch/export formalities may also be authorised for use as loadinglists under paragraph 1, even where such lists are produced by firms
not using an integrated electronic or automatic data-processing system
to keep their records.
3. Firmswhich us e an integrated electronic or automatic data-
processing system to keep their records and are already authorised
under paragraphs 1 and 2 to use loading lists of a special type mayalso be authorised to use such lists for Community transit operationsinvolving only one type of goods if this facility is made necessary bythe computer programmesof the firmsconcerned.
Subsection 4
Useofsealsofaspecialtype
Article 386
1. The customs authorities may authorise principals to use special
types of seals on means of transport or packages provided the customsauthorities approve the seals as complying with the characteristics setout in Annex 46a.
2. Principals shall enter, opposite the heading ‘seals affixed’ in box
‘D. Control by office of departure’ of the transit declaration, the type,number and make of the seals used.
Principals shall affix seals no later than when goods are released.
Subsection 5
Exemptionregardingprescribed itinerary
Article 387
1. The customs authorities may grant an exemption from the
requirement to follow a prescribed itinerary to principals who ensure
that the customs authorities are able to ascertain the location of the
consignments concerned at all times.
2. Holders of such exemptions shall enter one of the following
endorsements in box 44 of the transit declaration:
— Dispensa de itinerario obligatorio
— fritaget for bindende transportrute— Befreiung von der verbindlichen Beförderungsroute
—Απαλλαγή από την υποχρέωση τήρησης συγκεκριµένης
διαδροµής
— Prescribed itinerary waived
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— Geen verplichte route
— Dispensa de itinerário vinculativo
— Vapautettu sitovan kuljetusreitin noudattamisesta
— Befrielse från bindande färdväg
Subsection 6
Authorisedconsignorstatus
Article 398
Persons wishing to carry out Community transit operations without
presenting the goods and the corresponding transit declaration at theoffice of departure may be granted the status of authorised consignor.
This simplification shall be granted solely to persons authorised to use
a comprehensive guarantee or granted a guarantee waiver.
Article 399
The authorisation shall specify in particular:
(a) the office or offices of departure responsible for forthcoming
Community transit operations;
(b) how, and by when, the authorised consignor is to inform the office
of departure of forthcoming Community transit operations, in orderthat the office may carry out any necessary controls before thedeparture of the goods;
(c) the identification measures to be taken, in which case the customs
authorities may prescribe that the means of transport or the packageor packages shall bear special seals, approved by the customs
authorities as complying with the characteristics set out in Annex
46a and affixed by the authorised consignor;
(d) the excluded categoriesor movementsof goods .
Article 400
1. The authorisation shall stipulate that box ‘C. Office of departure’
of the transit declaration forms must:
(a) be stamped in advance with the stamp of the office of departure
and signed by an official of that office; or
(b) be stamped by the authorised consignor with a special metal stamp
approved by the customs authorities and corresponding to thespecimen in Annex 62; the stamp may be pre-printed on the formswhere the printing isentrus ted to a printer approved for thatpurpose.
The authorised consignor shall complete the box by entering the date
on which the goods are consigned and shall allocate a number to thetransit declaration in accordance with the rules laid down in the author-
isation.
2. The customs authorities may prescribe the use of forms bearing a
distinctive mark as a means of identification.
Article 401
1. The authorised consignor shall take all necessary measures to
ensure the safekeeping of the special stamps or forms bearing the
stamp of the office of departure or a special stamp.
He shall inform the customs authorities of the security measures taken
pursuant to the first subparagraph.
2. In the event of the misuse by any person of forms stamped in
advance with the stamp of the office of departure or with the specialstamp, the authorised consignor shall be liable, without prejudice to1993R2454 — EN — 01.04.2002 — 005.001 — 134
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any criminal proceedings, for the payment of duties and other charges
payable in a particular Member State in respect of goods carried undercover of such forms unless he can satisfy the customs authorities by
whom he was authorised that he took the measures required of him
under paragraph 1.
Article 402
1. Not later than on consignment of the goods, authorised consignors
shall complete the transit declaration and, where necessary, enter in
box 44 the itinerary prescribed in accordance with Article 355(2) and,in box ‘D. Control by office of departure’, the period prescribed inaccordance with Article 356 within which the goods must be presentedat the office of destination, the identification measures applied and one
of the following endorsements:
— Expedidor autorizado
— Godkendt afsender
— Zugelassener Versender
—Εγκεκριµένος αποστολέας
— Authorised consignor— Expéditeur agréé— Speditore autorizzato— Toegelaten afzender— Expedidor autorizado
— Hyväksytty lähettäjä
— Godkänd avsändare.
2. Where the customs authorities of the Member State of departure
check a consignment before its departure, they shall record the fact inbox ‘D. Control by office of departure’ of the transit declaration.
3. Following consignment, copy No 1 of the transit declaration shall
be sent without delay to the office of departure. The customs authori-ties may provide in the authorisation that copy No 1 be sent to thecustoms authorities of the Member State of departure as soon as thetransit declaration is completed. The other copies shall accompany the
goods.
Article 403
1. The authorised consignor may be authorised not to sign transit
declarations bearing the special stamp referred to in Annex 62 which
are made out by an integrated electronic or automatic data-processing
system. This waiver shall be subject to the condition that the authorisedconsignor has previously given the customs authorities a written under-taking acknowledging that he isthe principal for all Community trans itoperationscarried out under cover of trans it declarationsbearing thespecial stamp.
2. Transit declarations made out in accordance with paragraph 1
shall contain, in the box reserved for the principal's signature, one ofthe following endorsements:
— Dispensa de firma
— Fritaget for underskrift— Freistellung von der Unterschriftsleistung—∆εν απαιτείται υπογραφή
— Signature waived
— Dispense de signature— Dispensa dalla firma— Van ondertekening vrijgesteld— Dispensada a assinatura— Vapautettu allekirjoituksesta— Befriad från underskrift.1993R2454 — EN — 01.04.2002 — 005.001 — 135
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Article 404
1. Where transit declarations are lodged at offices of departure
which apply the provisions of Section 2, subsection 7, persons may begranted the status of authorised consignor if, as well as complying withthe conditions set out in Articles 373 and 398, they lodge their transit
declarations and communicate with the customs authorities using a
data-processing technique.
2. An authorised consignor shall lodge a transit declaration at the
office of departure before the release of the goods.
3. The authorisation shall indicate, inter alia, the time limit within
which an authorised consignor shall lodge a transit declaration so that
the customs authorities may, if necessary, carry out checks before the
release of the goods.
Subsection 7
Authorisedconsigneestatus
Article 406
1. Persons who wish to receive at their premises or at any other
specified place goods entered for the Community transit procedurewithout presenting them and copies No 4 and No 5 of the transitdeclaration at the office of destination may be granted the status ofauthorised consignee.
2. The principal shall have fulfilled his obligations under Article
96(1)(a) of the Code, and the Community transit procedure shall bedeemed to have ended, when copiesNo 4 and No 5 of the trans it
declaration which accompanied the consignment, together with the
intact goods, have been delivered within the prescribed period to theauthorised consignee at his premises or at the place specified in theauthorisation, the identification measures having been duly observed.
3. At the carrier's request the authorised consignee shall issue the
receipt provided for in Article 362, which shall apply mutatismutandis ,
in respect of each consignment delivered in accordance with paragraph2.
Article 407
1. The authorisation shall specify in particular:
(a) the office or offices of destination responsible for the goods
received by the authorised consignee;
(b) how and by when, the authorised consignee is to inform the office
of destination of the arrival of the goods in order that the office
may carry out any necessary controls upon arrival of the goods;
(c) the excluded categoriesor movementsof goods .
2. The customs authorities shall specify in the authorisation whether
any action by the office of destination is required before the authorised
consignee may dispose of goods received.
Article 408
1. When the goods arrive at his premises or at the places specified
in the authorisation, the authorised consignee shall:
(a) immediately inform the office of destination, in accordance with
the procedure laid down in the authorisation, of any excess quanti-ties, deficits, substitutions or other irregularities such as brokenseals;
(b) without delay, send to the office of destination Copies No 4 and No
5 of the transit declaration which accompanied the goods, indi-1993R2454 — EN — 01.04.2002 — 005.001 — 136
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cating, except where communicated using a data processing tech-
nique, the date of arrival and the condition of any seals affixed.
2. The office of destination shall make the entries provided for in
Article 361 on copiesNo 4 and No 5 of the trans it declaration.
Article 408a
1. Where the office of destination applies the provisions of Section 2
Subsection 7, persons may be granted the status of authorisedcons ignee if, aswell ascomplying with the conditionss et out in Article373, they use a data processing technique to communicate with thecustoms authorities.
2. The authorised consignee shall inform the office of destination of
the arrival of the goodsbefore the unloading.
3. The authorisation shall indicate, in particular, how and by when
the authorised consignee receives the ‘Anticipate Arrival Record’ datafrom the office of destination for the purpose of applying, mutatis
mutandis , Article 371.
Subsection 8
Simplified procedures for goods carried by rail or in large
containers
A. General provisions relating to carriage by rail
Article 412
Article 359 shall not apply to the carriage of goods by rail.
Article 413
Where the Community transit procedure is applicable, formalities under
that procedure shall be simplified in accordance with Articles 414 to425, 441 and 442 for the transport of goods by railway companiesunder cover of a ‘consignment note CIM and express parcels’ herein-after referred to asthe ‘cons ignment note CIM’.
Article 414
The CIM consignment note shall be equivalent to a Community transit
declaration.
Article 415
The railway company of each Member State shall make the records
held at their accounting officesavailable to the cus tomsauthoritiesoftheir country for purposes of control.
Article 416
1. A railway company which acceptsgoodsfor carriage under cover
of a CIM consignment note serving as a Community transit declaration
shall be the principal for that operation.
2. The railway company of the Member State through whose terri-
tory the goodsenter the Community s hall be the principal for1993R2454 — EN — 01.04.2002 — 005.001 — 137
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operations in respect of goods accepted for transport by the railways of
a third country.
Article 417
The railway companies shall ensure that consignments transported
under the Community transit procedure are identified by labels 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
reproducing the pictogram shown in Annex 58 in green ink
Article 418
Where the contract of carriage ismodified s o that:
— a transport operation which was to end outside the customs territory
of the Community endswithin it,
— a transport operation which was to end within the customs territory
of the Community endsouts ide it,
the railway companiess hall not perform the modified contract without
the prior agreement of the office of departure.
In all other cases, the railway companies may perform the modified
contract; they shall forthwith inform the office of departure of themodification made.
Article 419
1. The consignment note CIM shall be produced at the office of
departure in the case of a transport operation to which the Communitytransit procedure applies and which starts and is to end within thecustoms 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►
M19Article 340c(1) ◄, are moving under the internal
Community transit procedure in accordance with Article 165 ofthe Code;
(c) the symbol ‘T2F’, where goods are moving under the internal
Community transit procedure in accordance with ►
M19Article
340c(1) ◄.
The symbol ‘T2’ or ‘T2F’ shall be authenticated by the application of
the stamp of the office of departure
4. The goodsreferred to in ►M19Article 340c(2) ◄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 accordancewith arrangementsdetermined by each Member State, without pres en-tation at the office of departure of the consignment note CIM in respectof the goodsand without affixing the labelsreferred to in Article 417.
However, this waiver shall not apply to consignment notes CIM drawn
up for goodscovered by the provis ionsin ►
M18Article 843 ◄.
5. For the goodsreferred to in paragraph 2 the cus tomsoffice for
the station of destination shall act as the office of destination. If,however, the goodsare releas ed for free circulation or placed under1993R2454 — EN — 01.04.2002 — 005.001 — 138
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another customs procedure at an intermediate station, the office respon-
sible for that station shall act as the office of destination.
No formalitiesneed be carried out at the office of des tination with
regard to the goodsreferred to in ►M19Article 340c(2) ◄.
6. For the purposes of the control referred to in Article 415, the
railway companies shall, in the country of destination, make all theconsignment notes CIM for the transport operations referred to in para-graph 4 available to the customs authorities, in accordance with anyprovisions defined by mutual agreement with those authorities.
7. When Community goodsare trans ported by rail from a point in a
Member State to a point in another Member State through the territoryof a third country other than an EFTA country, the internal Community
transit procedure shall apply. In this case the provisions of paragraphs
4, 5 second subparagraph and 6 shall apply mutatismutandis .
Article 420
Asa general rule and having regard to the identification meas ures
applied by the railway companies, the office of departure shall notseal the means of transport or the packages.
Article 421
1. In the cases referred to in the first subparagraph of Article 419
(5), the railway company of the Member State responsible for theoffice of destination shall forward to the latter sheets 2 and 3 of the
consignment note CIM.
2. The office of destination shall forthwith return sheet 2 to the
railway company after stamping it and shall retain sheet 3.
Article 422
1. Article 419 and 420 shall apply to a transport operation which
starts within the customs territory of the Community and is to end
outside it.
2. The customs office for the frontier station through which the
goods in transit leave the customs territory of the Community shall
act asoffice of des tination.
3. No formalitiesneed be carried out at the office of des tination.
Article 423
1. Where a transport operation starts outside the customs territory of
the Community and isto end within it, the cus tomsoffice for the fron-
tier station through which the goods enter the customs territory of theCommunity shall act as office of departure.
No formalitiesneed be carried out at the office of departure.
2. The customs office for the station of destination shall act as the
office of destination. The formalities referred to in Article 421 shallbe carried out at the office of destination.
3. Where the goodsare releas ed for free circulation or placed under
another customs procedure at an intermediate station, the customsoffice for this station shall act as the office of destination. This customsoffice shall stamp sheets 2 and 3 and the supplementary copy of sheet3 forwarded by the railway company and endorse them with one of the
following indications:
— Cleared
— Dédouané— Verzollt
— Sdoganato
— Vrijgemaakt— Toldbehandlet1993R2454 — EN — 01.04.2002 — 005.001 — 139
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—Εκτελωνισµένο
— Despachado de aduana
— Desalfandegado
— Tulliselvitetty
— Tullklarerat
This office shall return sheets 2 and 3, without delay, to the railway
company after having stamped them and retained the supplementary
copy of sheet 3.
4. The procedure referred to in paragraph 3 shall not apply to
products subject to exise (SIC! excise) duty as defined in Article 3 (1)and Article 5 (1) of Council Directive 92/12/EEC(
1).
5. In the case referred to in paragraph 3 the competent customs
authorities for the office of destination may request aposteriori verifi-
cation of the endorsements made by the competent customs authorities
for the intermediate station on sheets 2 and 3.
Article 424
1. Where a transport operation starts and is to end outside the
customs territory of the Community, the customs offices which are to
act as office of departure and office of destination shall be those
referred to in Articles423 (1) and 422 (2) res pectively.
2. No formalitiesneed to be carried out at the officesof departure or
destination.
Article 425
Goods which are transported under Articles 423 (1) or 424 (1) shall be
considered as moving under the external Community transit procedureunless the Community status of the goods is established in accordancewith Articles313 to 340.
B. Provisions relating to goods carried in large containers
Article 426
Where the Community transit procedure is applicable, formalities under
that procedure shall be simplified in accordance with Articles 427 to442 for goodscarried by the railway companiesin large containersusing 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 modesof transport other than rail, to the nearest suitable railway station tothe point of loading and from the nearest suitable railway station tothe point of unloading, and any transport by sea in the course of the
movement between those two stations.
Article 427
For the purpose of Articles 426 to 442:
1. ‘transport undertaking’ means an undertaking constituted by the
railway companiesasa corporate entity of which they are members ,such undertaking being set up for the purpose of carrying goods bymeans of large containers under cover of TR transfer notes;1993R2454 — EN — 01.04.2002 — 005.001 — 140
(1) OJ No L 76, 23. 3. 1992, p. 1.▼M21
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2. ‘large container’ meansa container ►M20 ◄that is:
— designed in such a way that it can be properly sealed where the
application of Article 435 requiresthis ,
— of a size such that the area bounded by the four lower external
anglesisnot les sthan 7 m2.
3. ‘TR transfer note’ means the document which comprises the
contract of carriage by which the transport undertaking arranges for
one or more large containersto be carried from a cons ignor to a
consignee in international transport. The TR transfer note shall beara serial number in the top right-hand corner by which it can be iden-tified. Thisnumber s hall be made up of eight digitspreceded by thelettersTR.
The TR transfer note shall consist of the following sheets, in numer-
ical order:
— 1: sheet for the head office of the transport undertaking,
— 2: sheet for the national representative of the transport under-
taking at the station of destination,
— 3A: sheet for customs,— 3B: sheet for the consignee,— 4: sheet for the head office of the transport undertaking,— 5: sheet for the national representative of the transport under-
taking at the station of departure,
— 6: sheet for the consignor.Each sheet of the TR transfer note, with the exception of sheet 3A,
shall have a green band approximately four centimetres wide along
itsright-hand edge.
4. ‘List of large containers’, hereinafter referred to as ‘list’, means the
document attached to a TR transfer note, of which it forms an inte-gral part, which is intended to cover the consignment of severallarge containers from a single station of departure to a single stationof destination, at which stations the customs formalities are carried
out.
The list shall be produced in the same number of copies as the TR
transfer note to which it relates.
The number of lists shall be shown in the box at the top right-hand
corner of the TR transfer note reserved for that purpose.
In addition, the serial number of the appropriate TR transfer note
shall be entered in the top right-hand corner of each list.
5. ‘nearest suitable railway station’ means a railway station or terminal
nearest to the point of loading or unloading, which is equipped to
handle the large containersdefined in point 2.
Article 428
TR transfer notes used by transport undertakings shall have the same
legal force as transit declarations.
Article 429
1. In each Member State the transport undertaking shall make avail-
able to the customs authorities for control purposes, through the
medium of its national representative or representatives, the records
held at itsaccounting office or officesor at thos e of itsnational repre-sentative or representatives.
2. At the request of the customs authorities, the transport under-
taking or its national representative or representatives shallcommunicate to them forthwith any documents, accounting records orinformation relating to carriage operationscompleted or underwaywhich those authorities consider they should see.1993R2454 — EN — 01.04.2002 — 005.001 — 141
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3. Where, in accordance with Article 428, TR transfer notes are
treated asequivalent to ►M19Community transit declarations ◄,
the transport undertaking or its national representatives or representa-
tivess hall:
(a) inform the customs office of destination of any TR transfer note,
sheet 1 of which has been sent to it without a customs endorse-ment;
(b) inform the customs office of departure of any TR transfer note,
sheet 1 of which has not been returned to it and in respect of which
it hasbeen unable to determine whether the cons ignment hasbeen
correctly presented to the customs office of destination or has beenexported from the customs territory of the Community to a thirdcountry under Article 437.
Article 430
1. In the case of transport operations referred to in Article 426
accepted by the transport undertaking in a Member State, the railwaycompany of that Member State shall be the principal.
2. In the case of transport operations referred to in Article 426
accepted by the transport undertaking in a third country, the railwaycompany of the Member State through which the goodsenter thecustoms territory of the Community shall be the principal.
Article 431
If customs formalities have to be carried out during carriage by means
other than rail to the station of departure or from the station of destina-tion, only one large container may be covered by each TR transfernote.
Article 432
The transport undertaking shall ensure that transport operations carried
out under the Community transit procedure are identified by labels
bearing a pictogram, a specimen of which is shown in Annex 58. The
labels shall be affixed to the TR transfer note and to the large containeror containersconcerned.
The label referred to in the first paragraph may be replaced by a stamp
reproducing the pictogram shown in Annex 58 in green ink.
Article 433
Where a contract of carriage ismodified s o that:
— a transport operation which was to end outside the customs territory
of the Community endswithin it,
— a transport operation which was to end within the customs territory
of the Community endsouts ide it,
the transport undertaking shall not perform the modified contract
without the prior agreement of the office of departure.
In all other cases, the transport undertaking may perform the modified
contract; it shall forthwith inform the office of departure of the modifi-cation made.
Article 434
1. Where a transport operation to which the Community transit
procedure applies starts and is to end within the customs territory ofthe Community, the TR transfer note shall be presented at the officeof departure.1993R2454 — EN — 01.04.2002 — 005.001 — 142
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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►M19Article 340c(1) ◄, are moving under the internal
Community transit procedure in accordance with Article 165 ofthe Code;
(c) the symbol ‘T2F’, where goods are moving under the internal
Community transit procedure in accordance with ►
M19Article
340c(1) ◄.
The symbol ‘T2’ or ‘T2F’ shall be authenticated by the application of
the stamp of the office of departure.
3. he office of departure shall enter in the box reserved for customs
on sheets 1, 2, 3A and 3B of the TR transfer note separate referencesfor the container(s) depending on which type of goods they contain andthe symbol ‘T1’, ‘T2’ or ‘T2F’, as appropriate, wherever a TR transfer
note covers:
(a) containerscarrying goodsmoving under the external Community
transit procedure; and
(b) containers carrying goods, with the exception of those referred to in
►
M19Article 340c(1) ◄, moving under the internal Community
transit procedure in accordance with Article 165 of the Code;
(c) containerscarrying goodsmoving under the internal Community
transit procedure in accordance with ►M19Article 340c(1) ◄.
4. In cases covered by paragraph 3, where lists of large containers
are used, separate lists shall be made out for each category of containerand the serial number or numbers of the list or lists concerned shall be
entered in the box reserved for customs on sheets 1, 2, 3A and 3B of
the TR transfer note. The symbol ‘T1’, ‘T2’ or ‘T2F’, as appropriate tothe category of container used, shall be entered alongside the serialnumber(s) of the list(s).
5. All sheets of the TR transfer note shall be returned to the person
concerned.
6. The goodsreferred to in ►
M19Article 340c(2) ◄shall be
placed under the internal Community transit procedure for the wholeof the journey in accordance with arrangementsdetermined by each
Member State without presentation at the office of departure of the
TR transfer note in respect of the goods and without affixing the labelsreferred to in Article 432. However, thiswaiver s hall not apply to theTR transfer note drawn up for goods covered by the provisions in►
M18Article 843 ◄.
7. For the goodsreferred to in paragraph 2 the TR trans fer note
must be produced at the office of destination where the goods aredeclared for release for free circulation or for another customs proce-dure.
No formalities need be carried out at the office of destination in respect
of the goodsreferred to in ►
M19Article 340c(2) ◄.
8. For the purposes of the control referred to in Article 429, the
transport undertaking shall in the country of destination make all TR
transfer notes for the transport operations referred to in paragraph 6available to the customs authorities in accordance with any provisionsdefined by mutual agreement with those authorities.
9. When Community goodsare trans ported by rail from a point in a
Member State to a point in another Member State through the territoryof a third country other than an EFTA country, the internal Communitytransit procedure shall apply. In this case the provisions of paragraphs6, 7 second subparagraph and 8 shall apply mutatismutandis .1993R2454 — EN — 01.04.2002 — 005.001 — 143
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Article 435
Identification of goods shall be ensured in accordance with
►M19Article 357 ◄. However, the office of departure shall not
normally seal large containers where identification measures are takenby 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 undertaking shall deliver sheets 1, 2 and 3A of the TRtransfer note to the office of destination.
2. The office of destination shall forthwith endorse sheets 1 and 2
and return them to the transport undertaking and shall retain sheet 3A.
Article 437
1. Where a transport operation starts within the customs territory of
the Community and isto end outs ide it, Article 434 (1) to (5) and
Article 435 shall apply.
2. The customs office responsible for the frontier station through
which the goods leave the customs territory of the Community shall
act asthe office of des tination.
3. No formalitiesneed be carried out at the office of des tination.
Article 438
1. Where a transport operation starts outside the customs territory of
the Community and is to end within it, the customs office responsible
for the frontier station through which the goods enter the Communityshall act as the office of departure. No formalities need be carried outat the office of departure.
2. The customs office to which the goods are presented shall act as
the office of destination.
The formalitieslaid down in Article 436 s hall be carried out at the
office of destination.
3. Where the goodsare releas ed 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 customsoffice shall stamp sheets 1, 2 and 3A of the TR transfer note presentedby the transport undertaking and endorse them with at least one of thefollowing indications:
— Despachado de aduana,
— Toldbehandlet,
— Verzollt,
—Εκτελωνισµενο ,
— Cleared,
— Dédouané,
— Sdoganato,— Vrijgemaakt,
— Desalfandegado,
— Tulliselvitetty,
— Tullklarerat.
This office shall return sheets 1 and 2, without delay, to the transport
undertaking after having stamped them and retain sheet 3A.
4. The provisions of Article 423 (4) and (5) shall apply mutatis
mutandis .1993R2454 — EN — 01.04.2002 — 005.001 — 144
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Article 439
1. Where a transport operation starts and is to end outside the
customs territory of the Community, the customs offices which are toact 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 formalitiesneed be carried out at the officesof departure or
destination.
Article 440
Goods which are transported under Articles 438 (1) or 439 (1) shall be
considered as moving under the external Community transit procedureunless the Community status of the goods is established in accordancewith the provisions of Articles 313 to 340.
C. Other provisions
Article 441
1.►
M19Articles350 and 385 ◄shall apply to any loading lists
which accompany the consignment note CIM or the TR transfer note.The number of such lists shall be shown in the box reserved for parti-cularsof accompanying documentson the cons ignment note CIM or
TR transfer note as the case may be.
In addition, the loading list shall include the wagon number to which
the consignment note CIM refers or, where appropriate, the containernumber of the container containing the goods.
2. In the case of transport operations beginning within the customs
territory of the Community comprising both goods moving under theexternal Community transit procedure and goods moving under theinternal Community transit procedure, separate loading lists shall 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 eachlarge container which containsboth categoriesof goods .
The serial numbers of the loading lists relating to each of the two cate-
gories of goods shall be entered in the box reserved for the descriptionof goods on the consignment note CIM or TR transfer note, as the casemay be.
3. In the cases referred to in paragraphs 1 and 2 and for the purposes
of the proceduresprovided for in Articles413 to 442, the loading lis ts
accompanying the consignment note CIM or the TR transfer note shallform an integral part thereof and shall have the same legal effects.
The original of such loading lists shall be stamped by the station of
dispatch.
D. Scope of the normal proceduresand the s implified procedures
Article 442
1. Where the Community transit procedure is applicable, the provi-
sions of Articles 412 to 441 shall not preclude the use of theprocedureslaid down ►
M19in Articles344 to 362, 367 to 371 and
385◄, and the provisions of Articles 415 and 417 or 429 and 432
shall nevertheless apply.
2. In the cases referred to in paragraph 1, a reference to the Commu-
nity transit document(s) used shall be clearly entered in the boxreserved for particulars of accompanying documents at the time whenthe consignment note CIM or TR transfer note is made out. The refer-ence shall include the type of document, office of issue, date andregistration number of each document used.1993R2454 — EN — 01.04.2002 — 005.001 — 145
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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 companyresponsible for the last railway station involved in the Community
transit operation. This company shall authenticate the document after
ascertaining that transport of the goods is covered by the Communitytransit document or documents referred to.
3. Where a Community transit operation is carried out under cover
of a TR transfer note in accordance with Articles 426 to 440, theconsignment note CIM used for the operation shall be excluded fromthe scope of paragraphs 1 and 2 and of Articles 413 to 425. The
consignment note CIM shall bear a clear reference to the TR transfer
note in the box reserved for particulars of accompanying documents.That reference shall include the words ‘TR transfer note’ followed bythe serial number.
Article 442a
1. Where production of the Community transit declaration at the
office of departure isnot required in res pect of goodswhich are to bedispatched under cover of a CIM consignment note or a TR transfernote in accordance with Articles413 to 442, the cus tomsauthorities
shall take the necessary measures to ensure that copies No 1, No 2
and No 3 of the CIM consignment note, or copies No 1, No 2, No 3Aand No 3B of the TR transfer note bear the ‘T1’, ‘T2’ or ‘T2F’ symbol,asthe cas e may be.
2. Where goodscarried in accordance with Articles413 to 442 are
intended for an authorised consignee, the customs authorities mayprovide that, by way of derogation from Article 406(2) and Article
408(1)(b), copiesNo 2 and No 3 of the CIM cons ignment note, or
copiesNo 1, No 2 and No 3A of the TR trans fer note are to be deliv-ered direct by the railway company or by the transport undertaking tothe office of destination.
Subsection 9
Simplifiedproceduresfortransportbyair
Article 444
1. An airline may be authorised to use the goods manifest as a
transit declaration where it corresponds in substance to the specimenin Appendix 3 of Annex 9 to the Convention on International CivilAviation (simplified procedure — level 1).
For Community transit operations, the authorisation shall indicate the
form of the manifest and the airports of departure and destination.
The airline shall send the customs authorities of each of the airports
concerned an authenticated copy of the authorisation.
2. Where a transport operation involves goods which must be placed
under the external Community transit procedure and goods which mustbe placed under the internal Community transit procedure provided forin Article 340c(1), those goods shall be listed on separate manifests.
3. Each manifest shall bear an endorsement dated and signed by the
airline, identifying it:
— by the ‘T1’ symbol where the goods are placed under the external
Community transit procedure; or
— by the ‘T2F’ symbol where the goods are placed under the internal
Community transit procedure, provided for in Article 340c(1).
4. The manifest shall also include the following information:
(a) the name of the airline transporting the goods;1993R2454 — EN — 01.04.2002 — 005.001 — 146
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(b) the flight number;
(c) the date of the flight;
(d) the name of the airport of loading (airport of departure) and
unloading (airport of destination).
It shall also indicate, for each consignment:
(a) the number of the air waybill;
(b) the number of packages;
(c) the normal trade description of the goods including all the details
necessary for their identification;
(d) the gross mass.
Where goods are grouped, their description shall be replaced, where
appropriate, by the entry ‘Consolidation’, which may be abbreviated.
In such cases the air waybills for consignments on the manifest shallinclude the normal trade description of the goods including all thedetails necessary for their identification.
5. At least two copies of the manifest shall be presented to the
customs authorities at the airport of departure, which shall retain onecopy.
6. A copy of the manifest shall be presented to the customs authori-
tiesat the airport of des tination.
7. Once a month, after authenticating the list, the customs authorities
at each airport of destination shall transmit to the customs authorities at
each airport of departure a list drawn up by the airlines of the manifestswhich were presented to them during the previous month.
The description of each manifest in that list shall include the following
information:
(a) the reference number of the manifest;
(b) the symbol identifying the manifest as a transit declaration in
accordance with paragraph 3;
(c) the name (which may be abbreviated) of the airline which carried
the goods;
(d) the flight number; and
(e) the date of the flight.
The authorisation may also provide for the airlines themselves to
transmit the information referred to in the first subparagraph.
In the event of irregularitiesbeing found in connection with the infor-
mation on the manifests appearing on the said list, the customs
authorities of the airport of destination shall inform the customs autho-
ritiesof the airport of departure and the authority which granted theauthorisation, referring in particular to the air waybills for the goodsin question.
Article 445
1. An airline may be authorised to use a manifest transmitted by
data exchange systems as a transit declaration if it operates a signifi-
cant number of flightsbetween the Member States(s implified
procedure — level 2).
By way of derogation from Article 373(1)(a), airlinesneed not be
established in the Community if they have a regional office there.
2. On receipt of an application for authorisation, the customs autho-
rities shall notify the other Member States in whose territories theairportsof departure and des tination linked by electronic data inter-
change systems are situated.
Provided no objection isreceived within 60 daysof the date of notifi-
cation, the customs authorities shall issue the authorisation.1993R2454 — EN — 01.04.2002 — 005.001 — 147
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ThisauthorisationshallbevalidinalltheMemberStatesconcerned
andshallapplyonlytoCommunitytransitoperationsbetweentheairportstowhichitrefers.
3.Forthepurposesofthesimplification,themanifestdrawnupat
theairportofdepartureshallbetransmittedtotheairportofdestinationbyelectronicdatainterchangesystem.
Theairlineshallenteragainsttherelevantitemsinthemanifest:
(a)the‘T1’symbolwherethegoodsareplacedundertheexternal
Communitytransitprocedure;
(b)the‘TF’symbolwherethegoodsareplacedundertheinternal
CommunitytransitprocedureprovidedforinArticle340c(1);
(c)theletters‘TD’forgoodsalreadyplacedunderatransitprocedure,
orcarriedundertheinwardprocessing,customswarehouseor
temporaryadmissionprocedure.Insuchcases,theairlineshall
alsoentertheletters‘TD’inthecorrespondingairwaybillaswell
asareferencefortheprocedureused,thereferencenumberanddateofthetransitdeclarationortransferdocumentandthenameoftheissuingoffice;
(d)theletter‘C’(equivalentto‘T2L’)forgoodswhoseCommunity
statusmaybedemonstrated;
(e)theletter‘X’forCommunitygoodstobeexportedandwhichare
notplacedunderatransitprocedure.
ThemanifestmustalsoincludetheinformationprovidedforinArticle444(4).
4.TheCommunitytransitprocedureshallbedeemedtobe
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exchange system is available to the customs authorities of the airportof destination and the goods have been presented to them.
The records kept by the airline shall contain at least the information
referred to in the second subparagraph of paragraph 3.
If necessary, the customs authorities at the airport of destination shall
transmit to the customs authorities at the airport of departure, for veri-
fication, the relevant detailsof manifes tsreceived by electronic data
interchange system.
5. Without prejudice to the provisions of Articles 365 and 366, Arti-
cles450a to 450d and Title VII of the Code:
(a) the airline shall notify the customs authorities of all offences and
irregularities;
(b) the customs authorities at the airport of destination shall notify the
customs authorities at the airport of departure and the authoritywhich issued the authorisation of all offences and irregularities at
the earliest opportunity.
Subsection 10
Simplifiedproceduresformaritime transport
Article 446
Where Articles 447 and 448 apply, it shall not be necessary to furnish a
guarantee.
Article 447
1. Shipping companies may be authorised to use the goods manifestas a transit declaration (simplified procedure — level 1).
For Community transit operations, the authorisation shall indicate the
form of the manifest and the ports of departure and destination. Theshipping company shall send the customs authorities of each of theportsconcerned an authenticated copy of the authoris ation.1993R2454 — EN — 01.04.2002 — 005.001 — 148
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2. Where a transport operation involves goods which must be placed
under the external Community transit procedure and goods which mustbe placed under the internal Community transit procedure in accor-
dance with Article 340c(1), those goods shall be listed on separate
manifests.
3. Each manifest shall bear an endorsement dated and signed by the
shipping company, identifying it:
(a) by the ‘T1’ symbol where the goods are placed under the external
Community transit procedure; or
(b) by the ‘T2F’ symbol where the goods are placed under the internal
Community transit procedure in accordance with Article 340c(1).
4. The manifest shall also contain the following information:
(a) the name and full address of the shipping company carrying the
goods;
(b) the identity of the vessel;
(c) the place of loading;
(d) the place of unloading.
It shall also indicate, for each consignment:
(a) the reference for the bill of lading;
(b) the number, kind, markingsand identification numbersof the
packages;
(c) the normal trade description of the goods including all the details
necessary for their identification;
(d) the gross mass in kilograms;
(e) where appropriate, the identifying numbersof containers .
5. At least two copies of the manifest must be presented to the
customs authorities at the port of departure, which shall keep one copy.
6. A copy of the manifest shall be presented to the customs authori-
tiesat the port of des tination.
7. Once a month, after authenticating the list, the customs authorities
at each port of destination shall transmit to the customs authorities at
each port of departure a list drawn up by the shipping companies ofthe manifests which were presented to them during the previous month.
The description of each manifest in that list shall include the following
information:
(a) the reference number of the manifest;
(b) the symbol identifying the manifest as a transit declaration in
accordance with paragraph 3;
(c) the name (which may be abbreviated) of the shipping company
which carried the goods;
(d) the date of the maritime transport operation.
The authorisation may also provide for the shipping companies them-
selves to transmit the information referred to in the first subparagraph.
In the event of irregularitiesbeing found in connection with the infor-
mation on the manifests appearing on the said list, the customsauthorities of the port of destination shall inform the customs authori-tiesof the port of departure and the authority which granted the
authorisation, referring in particular to the bills of lading for the goods
in question.
Article 448
1. A shipping company may be authorised to use a single manifest
as a transit declaration if it operates a significant number of regularvoyagesbetween the Member States(s implified procedure — level 2).1993R2454 — EN — 01.04.2002 — 005.001 — 149
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By way of derogation from Article 373(1)(a), shipping companies need
not be established in the Community if they have a regional officethere.
2. On receipt of an application for authorisation, the customs autho-
rities shall notify the other Member States in whose territories the portsof departure and destination are situated.
Provided no objection isreceived within s ixty daysof the date of noti-
fication, the customs authorities shall issue the authorisation.
This authorisation shall be valid in all the Member States concerned
and shall apply only to Community transit operations between the portsto which it refers.
3. For the purposes of the simplification, the shipping company may
use a single manifest for all goods carried; where it does so, it shall
enter against the relevant items in the manifest:
(a) the ‘T1’ symbol where the goods are placed under the external
Community transit procedure;
(b) the ‘TF’ symbol where the goods are placed under the internal
Community transit procedure in accordance with Article 340c(1);
(c) the letters‘TD’ for goodsalready placed under a trans it procedure,
or carried under the inward processing, customs warehouse ortemporary admission procedure. In such cases, the shippingcompany shall also enter the letters ‘TD’ in the corresponding billof lading or other appropriate commercial document aswell asareference for the procedure used, the reference number and date of
the transit declaration or transfer document and the name of the
issuing office;
(d) the letter ‘C’ (equivalent to ‘T2L’) for goodswhos e Community
status may be demonstrated;
(e) the letter ‘X’ for Community goodsto be exported and which are
not placed under a transit procedure.
The manifest must also include the information provided for in Article
447(4).
4. The Community transit procedure shall be deemed to be
concluded when the manifest and the goods are presented to the
customs authorities at the port of destination.
The recordskept by the s hipping company in accordance with Article
373(2)(b) shall contain at least the information referred to in the firstsubparagraph of paragraph 3.
Where necessary, the customs authorities at the port of destination shall
transmit the relevant details of manifests to the customs authorities atthe port of departure for verification.
5. Without prejudice to the provisions of Articles 365 and 366, Arti-
cles450a to 450d and Title VII of the Code, the following notificationsshall be made:
(a) the shipping company shall notify all offences and irregularities to
the customs authorities;
(b) the customs authorities at the port of destination shall notify the
customs authorities at the port of departure and the authority whichissued the authorisation of all offences and irregularities at theearliest opportunity.1993R2454 — EN — 01.04.2002 — 005.001 — 150
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Subsection 11
Simplifiedprocedurefortransportbypipeline
Article 450
1. Where the Community transit procedure applies, the formalities
relating to the procedure shall be adapted in accordance with para-
graphs2 to 6 for goodstrans ported by pipeline.
2. Goods transported by pipeline shall be deemed to be placed under
the Community transit procedure:
— on entry into the customs territory of the Community for those
goodswhich enter that territory by pipeline,
— on placing into the pipeline system for those goods which are
already within the customs territory of the Community.
Where necessary, the Community status of the goods shall be estab-
lished in accordance with Articles 313 to 340.
3. For the goodsreferred to in paragraph 2, the operator of the pipe-
line established in the Member State through the territory of which the
goodsenter the cus tomsterritory of the Community or the operator of
the pipeline in the Member State in which the movement starts shall bethe 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 areaccepted into the distribution network of a consignee, and are entered
in hisrecords .
6. The undertakingsinvolved in carriage of the goodss hall keep
recordsand make them available to the cus tomsauthoritiesfor thepurpose of any controls considered necessary in connection with theCommunity transit operations referred to in paragraphs 2 to 4.
Section 4
Customsdebtandrecovery
Article 450a
The time limit referred to in the third indent of Article 215(1) of the
Code shall be 10 months from acceptance of the transit declaration.
Article 450b
1. Where, following initiation of recovery proceedingsfor other
charges, the customs authorities determined in accordance with Article215 of the Code (hereinafter referred to as ‘the requesting authorities’)obtain evidence by whatever meansregarding the place where theevents giving rise to the customs debt occurred, those authorities shallimmediately send all the necessary documents, including an authenti-
cated copy of the evidence, to the authoritiescompetent for that place
(hereinafter referred to as ‘the requested authorities’).
The requested authorities shall acknowledge receipt of the communica-
tion and indicate whether they are responsible for recovery. If no
response is received within three months, the requesting authorities
shall immediately resume the recovery proceedings they initiated.
2. Where the requested authorities are competent, they shall initiate
new proceedingsfor recovery of other charges , where appropriate afterthe three months period referred to in paragraph 1, second subpara-1993R2454 — EN — 01.04.2002 — 005.001 — 151
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graph, and on condition that the requesting authorities are immediately
informed.
Any uncompleted proceedingsfor recovery of other chargesinitiated
by the requesting authorities shall be suspended as soon as therequested authorities inform them that they have decided to take actionfor recovery.
As soon as the requested authorities provide proof that they have
recovered the sums in question, the requesting authorities shall repayany other chargesalready collected or cancel the recovery proceedings .
Article 450c
1. Where the procedure has not been discharged, the customs autho-
ritiesof the Member State of departure s hall, within 12 monthsof the
date of acceptance of the transit declaration, notify the guarantor thatthe procedure hasnot been dis charged.
1a. Where the procedure has not been discharged, the customs
authorities, determined in accordance with Article 215 of the Code,
shall, within three years of the date of acceptance of the transit declara-tion, notify the guarantor that he isor might be required to pay the debtfor which he is liable in respect of the Community transit operation inquestion; the notification shall state the number and date of the declara-
tion, the name of the office of departure, the name of the principal and
the amount involved.
2. The guarantor shall be released from his obligations if either of
the notificationsprovided for in paragraphs1 and 1a have not been
issued to him before the expiry of the time limit.
3. Where either of the notifications has been issued, the guarantor
shall be informed of the recovery of the debt or the discharge of theprocedure.
Article 450d
The Member States shall assist each other in determining the authori-
tiescompetent for recovery.
Those authorities shall inform the office of departure and the office of
guarantee of all cases in which a customs debt was incurred in connec-
tion with Community transit declarations accepted by the office ofdeparture, and of the action taken against the debtor to recover thesums concerned.
CHAPTER9
Transport under the TIRor ATA carnet procedure
Section 1
CommonProvisions
Article 451
1. Where, in accordance with Articles91 (2) (b) and (c) and 163 (2)
(b) of the Code, goods are transported from one point in the customsterritory of the Community to another:
— under the procedure for the international transport of goods under
cover of TIR carnets(TIR Convention),
— under cover of ATA carnets(ATA Convention)
the customs territory of the Community shall, for the purposes of the
rules governing the use of the TIR or ATA carnet for such transport,be considered to form a single territory.1993R2454 — EN — 01.04.2002 — 005.001 — 152
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2. For the purposes of using ATA carnets as transit documents,
‘transit’ shall mean the transport of goods from a customs office situ-ated in the customs territory of the Community to another customs
office situated within the same territory.
Article 452
Where, in the course of transport from one point in the customs terri-
tory of the Community to another, goodspas sthrough the territory of athird country, the controls and formalities associated with the TIR orATA procedure shall be carried out at the points where the goodstemporarily leave the customs territory of the Community and wherethey re-enter that territory.
Article 453
1. Goodstrans ported under cover of TIR or ATA carnetswithin 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, whereappropriate, with Articles325 to 334 within the limitslaid down inArticle 326.
Article 454
1. This Article shall apply without prejudice to the specific provi-
sions of the TIR and ATA Conventions concerning the liability of the
guaranteeing associations when a TIR or an ATA carnet is being used.
2. Where it isfound that, in the cours e of or in connection with a
transport operation carried out under cover of a TIR carnet or a transitoperation carried out under cover of an ATA carnet, an offence or irre-gularity hasbeen committed in a particular Member State, the recoveryof dutiesand other chargeswhich may be payable s hall be effected by
that Member State in accordance with Community or national provi-
sions, 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 shallbe deemed to have been committed in the Member State where it wasdetected unless, within the period laid down in ►
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455(2) ◄, proof of the regularity of the operation or of the place
where the offence or irregularity wasactually committed isfurnis hed
to the satisfaction of the customs authorities.
Where no such proof is furnished and the said offence or irregularity is
thusdeemed to have been committed in the Member State in which itwasdetected, the dutiesand other chargesrelating to the goodsconcerned shall be levied by that Member State in accordance withCommunity or national provisions.
If the Member State where the said offence or irregularity was actually
committed is subsequently determined, the duties and other charges
(apart from those levied, pursuant to the second subparagraph, as ownresources of the Community) to which the goods are liable in thatMember State shall be returned to it by the Member State which hadoriginally recovered them. In that case, any overpayment shall be
repaid to the person who had originally paid the charges.
Where the amount of the dutiesand other chargesoriginally levied and
returned by the Member State which had recovered them iss mallerthan that of the dutiesand other chargesdue in the Member Statewhere the offence or irregularity wasactually committed, that MemberState shall levy the difference in accordance with Community ornational provisions.1993R2454 — EN — 01.04.2002 — 005.001 — 153
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The customs administrations of the Member States shall take the neces-
sary measures to deal with any offence or irregularity and to imposeeffective penalties.
Article 455
1. Where an offence or irregularity isfound to have been committed
in the course of or in connection with a transport operation carried outunder cover of a TIR carnet or a transit operation carried out undercover of an ATA carnet, the customs authorities shall notify the holderof the TIR carnet or ATA carnet and the guaranteeing association
within the period prescribed in Article 11 (1) of the TIR Convention
or Article 6 (4) of the ATA Convention, asthe cas e may be.
2. Proof of the regularity of the operation carried out under cover of
a TIR carnet or an ATA carnet within the meaning of the first subpar-agraph of Article 454 (3) shall be furnished within the periodprescribed in ►
M19Article 11(3) of the TIR Convention ◄or
Article 7 (1) and (2) of the ATA Convention, asthe cas e may be.
3. The proof referred to in paragraph 2 shall be furnished to the
satisfaction of the customs authorities:
(a) by production of a customs or commercial document certified by
the customs authorities establishing that the goods in questionhave been presented at the office of destination. This documentmust include information enabling the goods to be identified; or
(b) by the production of a customs document showing entry for a
customs procedure in a third country, or a copy or photocopythereof; such copy or photocopy must be certified as a true copyeither by the body which endorsed the original document, or bythe authoritiesof the third country concerned, or by the authorities
of one of the Member States. This document must include informa-
tion enabling the goodsin ques tion to be identified; or
(c) for the purposes of the ATA Convention, by the evidence referred
to in Article 8 of that Convention.
Section 2
Provisionsrelating totheTIRcarnetprocedure
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 vehiclesor container, asdefined in the TIR
Convention, isimported into or exported from the cus tomsterritory ofthe 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 startsfrom a customs office of departure situated in the customs territory of
the Community, the guaranteeing association shall become or shall be
responsible to the customs authorities of each Member State the terri-tory of which the TIR consignment enters, up to the point at which itleave the customs territory of the Community or up to the customsoffice of destination in that territory.
Article 457a
Where customs authorities of a Member State decide to exclude a
person from the TIR procedure under the provisions of Article 38 ofthe TIR Convention, this decision shall apply throughout the customsterritory of the Community.1993R2454 — EN — 01.04.2002 — 005.001 — 154
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To that end, the Member State shall communicate its decision, together
with the date of application, to the other Member Statesand theCommission.
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
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necessary, the office of departure/office of entry may prescribe an itin-
erary for the consignment. The itinerary shall be changed, on
application by the holder of the TIR carnet, only by the customs autho-ritiesof the Member State in which the cons ignment islocated in thecourse of its prescribed movement. The customs authorities shall recordthe relevant detailson the TIR carnet and inform the cus tomsauthori-
tiesof the office of departure/office of entry without delay.
Member States shall take the necessary measures to deal with any
offence or irregularity and to impose effective penalties.
2. In the case of force majeure the carrier may diverge from the
prescribed itinerary. The consignment and the TIR carnet shall be
presented without delay to the nearest customs authorities of theMember State in which the consignment is located. The customs autho-ritiess hall inform the office of departure/office of entry without delayand record the relevant detailson the TIR carnet.
Section 3
ProvisionsrelatingtotheATAcarnetprocedure
Article 458
1. The customs authorities shall designate a coordinating office in
each Member State for any action concerning infringementsor irregu-
laritiesrelating to ATA carnets .
Those authorities shall inform the Commission of the designation of
the coordinating offices together with their full address. A list of theoffices shall be published in the Official Journal of the European
Communities , C series.
2. For the purposes of determining the Member State responsible for
levying the dutiesand other chargesdue, the Member State in which anoffence or irregularity committed during a transit operation carried out
under cover of an ATA carnet isdetected within the meaning of the
second subparagraph of Article 454 (3) shall be the Member Statewhere the goodswere found or, if they have not been found, theMember State whose coordinating office holds the most recent voucherfrom the carnet.
Article 459
1. Where the customs authorities of a Member State establish that a
customs debt has been incurred, a claim shall be sent to the guaran-teeing association with which that Member State is linked as soon aspossible. Where the incurrence of the debt is due to the fact that 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 atthe earliest three months after the date of expiry of the carnet.
2. The coordinating office making the claim shall at the same time,
as far as possible, send to the coordinating office in the jurisdiction ofwhich the office of temporary admission is situated, an informationmemo drawn up in accordance with the model shown in Annex 59.1993R2454 — EN — 01.04.2002 — 005.001 — 155
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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 dutiesand taxesaris ing from 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 instructionsattached to it.
The taxation form may be sent later than the claim, though not more
than three monthsfrom the claim and in any event not more than s ix
monthsfrom the date on which the cus tomsauthoritiesinitiate therecovery proceedings.
2. In accordance with Article 461 and asprovided therein, the
sending of this form to a guaranteeing association by the customsadministration with which that association is connected shall notrelease the other guaranteeing associations in the Community from anobligation to pay dutiesand other chargesif it isfound that the offenceor irregularity wascommitted in a Member State other than the one in
which the proceedingswere initiated.
3. The taxation form shall be completed in duplicate or triplicate, as
necessary. The first copy shall be for the guaranteeing associationconnected with the customs authority of the Member State in which
the claim is made. The second copy shall be retained by the issuing
coordinating office. Where necessary the issuing coordinating officeshall send the third copy to the coordinating office in whose jurisdica-tion (SIC! jurisdiction) the office of temporary admission is situated.
Article 461
1. Where it is established that the offence or irregularity was
committed in a Member State other than the one in which the proceed-ingswere initiated, the coordinating office of the firs t Member Stateshall close the file as far as it is concerned.
2. For the purposes of closure it shall send to the coordinating office
of the second Member State the contents of the file in its possessionand if necessary shall refund to the guaranteeing association with
which it is connected any sums which that association may have depos-
ited or provisionally paid.
However, the file shall be closed only if the coordinating office of the
first Member State receives a discharge from the coordinating office of
the second Member State indicating that claim proceedings have been
initiated in the latter Member State, in accordance with the rulesof theATA Convention. This discharge shall be drawn up in accordance withthe model in Annex 61.
3. The coordinating office of the Member State where the offence or
irregularity wascommitted s hall take over the recovery proceedingsand where necessary collect from the guaranteeing association withwhich it isconnected the amount of dutiesand other chargesdue atthe ratesin force in the Member State where thisoffice iss ituated.
4. The proceedings must be transferred within a period of one year
counting from the expiry of the carnet on condition that payment hasnot become definitive pursuant to Article 7 (2) or (3) of the ATAConvention. Should thistime limit be exceeded the third and fourthparagraphsof Article 454 (3) s hall apply.1993R2454 — EN — 01.04.2002 — 005.001 — 156
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CHAPTER 10
Transport under the form 302 procedure
Article 462
1. Where, in accordance with Articles91 (2) (e) and 163 (2) (e) of
the Code, goods are transported from one point in the customs territoryof the Community to another under cover of form 302 establishedunder the Convention between the Partiesto the North Atlantic Treatyon the Status of their Forces, signed in London on 19 June 1951, thecustoms territory of the Community shall be considered, for the
purposes of the rules governing the use of the said form for such trans-
port, to form a single territory.
2. Where, in the course of a transport operation referred to in para-
graph 1, goodspas sthrough the territory of a third country, the controlsand formalities associated with form 302 shall be carried out at thepointswhere the goodstemporarily leave the cus tomsterritory of theCommunity and where they re-enter that territory.
3. Where it isfound that, in the cours e of or in connection with a
transport operation carried out under cover of form 302, an offence or
irregularity hasbeen committed in a particular Member State, the
recovery of dutiesand other chargeswhich may be payable s hall beeffected by that Member State in accordance with Community ornational provisions, without prejudice to the institution of criminalproceedings.
4. Article 454 (3) shall apply mutatismutandis .
Chapter10a
Procedure for postal consignments
Article 462a
1. Where under Article 91(2)(f) of the Code, non-Community goods
are carried from one point to another in the customs territory of the
Community by post (including parcel post), the customs authorities ofthe Member State of dispatch shall be required to affix on the packa-ging and accompanying documentsa label of the type s hown in Annex42, or have a label of thistype s o affixed.
2. Where Community goodsare carried by pos t (including parcel
post) to or from a part of the customs territory of the Community
where Directive 77/388/EEC doesnot apply, the cus tomsauthorities
of the Member State of dispatch shall be required to affix on the packa-ging and accompanying documentsa label of the type s hown in Annex42b, or have a label of thistype s o affixed.
TITLE III
CUSTOMSPROCEDURESWITHECONOMICIMPACT
CHAPTER1
Basic provisions common to more than one of the arrangements
Section 1
Definitions
Article 496
For the purposes of this Title:
(a) ‘arrangements’ means a customs procedure with economic
impact;1993R2454 — EN — 01.04.2002 — 005.001 — 157
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(b) ‘authorisation’ means permission by the customs authorities to
use arrangements;
(c) ‘single authorisation’ means an authorisation involving different
customs administrations covering entry for and/or discharge of
the arrangements, storage, successive processing operations or
uses;
(d) ‘holder’ meansthe holder of an authoris ation;
(e) ‘supervising office’ means the customs office indicated in the
authorisation as empowered to supervise the arrangements;
(f) ‘office of entry’ meansthe cus tomsoffice or officesindicated in
the authorisation as empowered to accept declarations entering
goodsfor the arrangements ;
(g) ‘office of discharge’ means the customs office or offices indi-
cated in the authorisation as empowered to accept declarationsassigning goods, following entry for the arrangements, to a newpermitted customs-approved treatment or use, or, in the case ofoutward processing, the declaration for free circulation;
(h) ‘triangular traffic’ meansthe traffic where the office of dis charge
isnot the s ame asthe office of entry;
(i) ‘accounts’ means the holder's commercial, tax or other
accounting material, or such data held on their behalf;
(j) ‘records’ means the data containing all the necessary information
and technical detailson whatever medium, enabling the cus toms
authorities to supervise and control the arrangements, in parti-
cular as regards the flow and changing status of the goods; inthe customs warehousing arrangements records are called stockrecords;
(k) ‘main compensating products’ means compensating products for
the production of which the arrangementswere authoris ed;
(l) ‘secondary compensating products’ means compensating products
which are a necessary by-product of the processing operationother than the main compensating products specified in the
authorisation;
(m) ‘period for discharge’ means the time by which the goods or
products must have been assigned a new permitted customs-
approved treatment or use including, as the case may be, in orderto claim repayment of import duties after inward processing(drawback system), or in order to obtain total or partial relieffrom import dutiesupon releas e for free circulation after outwardprocessing.
Section 2
Applicationforauthorisation
Article 497
1. Application for authorisation shall be made in writing using the
model set out in Annex 67.
2. The customs authorities may permit renewal or modification of an
authorisation to be applied for by simple written request.
3. In the following cases, the application for authorisation may be
made by meansof a cus tomsdeclaration in writing or by meansof a
data processing technique using the normal procedure:
(a) for inward processing, where in accordance with Article 539 the
economic conditionsare deemed to be fulfilled, with the exceptionof applicationsinvolving equivalent goods ;
(b) for processing under customs control, where in accordance with
Article 552(1), first subparagraph, the economic conditions are
deemed to be fulfilled;
(c) for temporary importation, including use of an ATA or CPD carnet;1993R2454 — EN — 01.04.2002 — 005.001 — 158
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(d) — for outward processing: where the processing operations
concern repairs, including the standard exchange systemwithout prior importation,
— for release for free circulation after outward processing using
the standard exchange system with prior importation,
— for release for free circulation after outward processing using
the standard exchange system without prior importation, wherethe existing authorisation does not cover such a system and thecustoms authorities permit its modification,
— for release for free circulation after outward processing if the
processing operation concerns goods of a non-commercial
nature.
The application for authorisation may be made by means of an oral
customs declaration for temporary importation in accordance withArticle 229, subject to the presentation of a document made out inaccordance with Article 499, third subparagraph.
The application for authorisation may be made by means of a
customs declaration for temporary importation by any other act inaccordance with Article 232(1).
4. Applications for a single authorisation, except for temporary
importation, shall be made in accordance with paragraph 1.
5. Customs authorities may require applications for temporary
importation with total relief from the import dutiesin accordance withArticle 578 to be made in accordance with paragraph 1.
Article 498
The application for an authorisation under Article 497 shall be
submitted:
(a) for customs warehousing: to the customs authorities designated for
the place to be approved as a customs warehouse or where the
applicant'smain accountsare held;
(b) for inward processing and processing under customs control: to the
customs authorities designated for the place where the processing
operation isto be carried out;
(c) for temporary importation: to the customs authorities designated for
the place where the goodsare to be us ed, without prejudice to►
C9Article 580(2) ◄second subparagraph;
(d) for outward processing: to the customs authorities designated for
the place where the goodsto be declared for temporary exportationare located.
Article 499
Where the customs authorities consider any of the information given in
the application inadequate, they may require additional detailsfrom the
applicant.
In particular, where an application may be made by making a customs
declaration, the customs authorities shall require, without prejudice toArticle 220, that the application be accompanied by a document made
out by the declarant containing at least the following information,
unless such information is deemed unnecessary or can be entered onthe form used for the written declaration:
(a) name and address of the applicant, the declarant and the operator;
(b) nature of the processing or use of the goods;
(c) technical description of the goods and compensating or processed
productsand meansof identifying them;
(d) codesof economic conditionsin accordance with Annex 70;
(e) estimated rate of yield or method by which that rate is to be deter-
mined;1993R2454 — EN — 01.04.2002 — 005.001 — 159
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(f) estimated period for discharge;
(g) proposed office of discharge;
(h) place of processing or use;
(i) proposed transfer formalities;(j) in the case of oral customs declaration, the value and quantity of
the goods.
Where the document referred to in the ►
C9second subparagraph ◄
is presented with an oral customs declaration for temporary importa-
tion, it shall be made out in duplicate and one copy shall be endorsed
by the customs authorities and given to the declarant.
Section 3
Singleauthorisation
Article 500
1. Where a single authorisation is applied for, the prior agreement of
the authorities concerned shall be necessary, in accordance with theprocedure set out in paragraphs 2 and 3.
2. In the case of temporary importation, the application shall be
submitted to the customs authorities designated for the place of first
use, without prejudice to Article ►
C9580(2) ◄, second subpara-
graph.
In other cases, it shall be submitted to the customs authorities desig-
nated for the place where the applicant'smain accountsare heldfacilitating audit-based controls of the arrangements and where at least
part of the storage, processing or temporary export operations to be
covered by the authorisation are conducted.
3. These customs authorities designated in accordance with para-
graph 2 shall communicate the application and the draft authorisationto the other customs authorities concerned, which shall acknowledge
the date of receipt within 15 days.
The other customs authorities concerned shall notify any objections
within 30 daysof the date on which the draft authoris ation wasreceived. Where objectionsare notified within that period and noagreement isreached, the application s hall be rejected to the extent to
which objectionswere rais ed.
4. The customs authorities may issue the authorisation if they have
received no objections to the draft authorisation within the 30 days.
They shall send a copy of the agreed authorisation to all customs
authoritiesconcerned.
Article 501
1. Where the criteria and conditionsfor the granting of a s ingle
authorisation are generally agreed upon between two or more customsadministrations, the said administrations may also agree to replace prior
agreement in accordance with Article 500(1) and information to be
supplied in accordance with ►
C9Article 500(4) ◄, second subpara-
graph, by simple notification.
2. Notification shall always be sufficient where:
(a) a single authorisation is renewed, subject to modifications of a
minor nature, annulled or revoked;
(b) the application for a single authorisation concerns temporary
importation and isnot to be made us ing the model in Annex 67.
3. No notification shall be needed where:
(a) the only element involving different customs administrations is
triangular traffic under inward or outward processing, without useof recapitulative information sheets;1993R2454 — EN — 01.04.2002 — 005.001 — 160
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(b) ATA or CPD carnetsare us ed;
(c) the authorisation for temporary importation is granted by accepting
an oral declaration or a declaration by any other act.
Section 4
Economicconditions
Article 502
1. Except where the economic conditionsare deemed to be fulfilled
pursuant to Chapters 3, 4 or 6, the authorisation shall not be grantedwithout examination of the economic conditionsby the cus tomsautho-rities.
2. For the inward processing arrangements (Chapter 3), the examina-
tion shall establish the economic unviability of using Community
sources taking account in particular of the following criteria, the details
of which are laid down in Part B of Annex 70:
(a) unavailability of Community-produced goods sharing the same
quality and technical characteristics as the goods intended to be
imported for the processing operations envisaged;
(b) differencesin price between Community-produced goodsand thos e
intended to be imported;
(c) contractual obligations.
3. For the processing under customs control arrangements (Chapter
4), the examination shall establish whether the use of non-Communitysources enables processing activities to be created or maintained in theCommunity.
4. For the outward processing arrangements (Chapter 6), the exami-
nation shall establish whether:
(a) carrying out processing outside the Community is likely to cause
serious disadvantages for Community processors; or
(b) carrying out processing in the Community is economically unviable
or is not feasible for technical reasons or due to contractual obliga-
tions.
Article 503
An examination of the economic conditions involving the Commission
may take place:
(a) if the customs authorities concerned wish to consult before or after
issuing an authorisation;
(b) if another customs administration objects to an authorisation issued;
(c) on the initiative of the Commission.
Article 504
1. Where an examination in accordance with Article 503 isinitiated,
the case shall be sent to the Commission. It shall contain the results of
the examination already undertaken.
2. The Commission shall send an acknowledgement of receipt or
notify the customs authorities concerned when acting on its own initia-tive. It shall determine in consultation with them whether anexamination of the economic conditionsin the Committee isrequired.
3. Where the case is submitted to the Committee, the customs autho-
rities shall inform the applicant, or holder, that such a procedure hasbeen initiated and, if the handling of the application isnot completed,that the time limits laid down in Article 506 have been suspended.
4. The Committee's conclusion shall be taken into account by the
customs authorities concerned and by any other customs authoritiesdealing with similar authorisations or applications.1993R2454 — EN — 01.04.2002 — 005.001 — 161
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This conclusion may include its publication in the C series of the Offi-
cial JournaloftheEuropeanCommunities .
Section 5
Thedecisiononauthorisation
Article 505
The customs authorities competent to decide shall grant the authorisa-
tion asfollows :
(a) for an application under Article 497(1), using the model set out in
Annex 67;
(b) for an application under Article 497(3), by acceptance of the
customs declaration;
(c) for an application for renewal or modification, by any appropriate
act.
Article 506
The applicant shall be informed of the decision to issue an authorisa-
tion, or the reasons why the application was rejected, within 30 daysor 60 days in the case of the customs warehousing arrangements, ofthe date the application waslodged or the date any reques ted
outstanding or additional information is received by the customs autho-
rities.
These periods shall not apply in the case of a single authorisation
unless it is issued under Article 501.
Article 507
1. Without prejudice to Article 508, an authorisation shall take
effect on the date of issue or at any later date given in the authorisa-tion. In the case of a private warehouse, the customs authorities mayexceptionally communicate their agreement to use the arrangementsprior to the actual issuing of the authorisation.
2. No limit on the period of validity shall be fixed for authorisations
for the customs warehousing arrangements.
3. For inward processing, processing under customs control and
outward processing, the period of validity shall not exceed three yearsfrom the date the authorisation takes effect, except where there are dulyjustified good reasons.
4. By way of derogation from paragraph 3, for goodsunder inward
processing covered by Annex 73, Part A, the period of validity shallnot exceed six months.
In the case of milk and milk products referred to in Article 1 of
Council Regulation (EC) No 1255/1999(
1), the period of validity shall
not exceed three months.
Article 508
1. Except for the customs warehousing arrangements, the customs
authorities may issue a retroactive authorisation.
Without prejudice to paragraphs2 and 3, a retroactive authoris ation
shall take effect at the earliest on the date on which the applicationwass ubmitted.
2. If an application concernsrenewal of an authoris ation for the
same kind of operation and goods, an authorisation may be grantedwith retroactive effect from the date the original authorisation expired.1993R2454 — EN — 01.04.2002 — 005.001 — 162
(1) OJ L 160, 26.6.1999, p. 48.
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3. In exceptional circumstances, the retroactive effect of an authori-
sation may be extended further, but not more than one year before thedate the application wass ubmitted, provided a proven economic need
exists and:
(a) the application isnot related to attempted deception or to obvious
negligence;
(b) the period of validity which would have been granted under Article
507 isnot exceeded;
(c) the applicant'saccountsconfirm that all the requirementsof the
arrangementscan be deemed to be met and, where appropriate,
the goodscan be identified for the period involved, and s uch
accountsallow the arrangementsto be controlled; and
(d) all the formalities necessary to regularise the situation of the goods
can be carried out, including, where necessary, the invalidation ofthe declaration.
Section 6
Otherprovisionsconcerningtheoperationofthearrangements
Subsection 1
General provisions
Article 509
1. Commercial policy measures provided for in Community acts
shall be applicable on entry for the arrangements of non-Communitygoodsonly to the extent that they refer to the entry of goodsinto thecustoms territory of the Community.
2. Where compensating products other than those mentioned in
Annex 75, obtained under the inward processing arrangements arereleased for free circulation, the commercial policy measures to beapplied shall be those applicable to the release for free circulation ofthe import goods.
3. Where processed products, obtained under the arrangements for
processing under customs control, are released for free circulation, thecommercial policy measures applicable to those products shall beapplied only where the import goods are subject to such measures.
4. Where Community actsprovide for commercial policy meas ures
on release for free circulation, such measures shall not apply tocompensating products released for free circulation following outwardprocessing:
— that have retained Community origin within the meaning of Articles
23 and 24 of the Code;
— involving repair, including the standard exchange system;
— following successive processing operations in accordance with
Article 123 of the Code.
Article 510
Without prejudice to Article 161(5) of the Code, the supervising office
may allow the customs declaration to be presented at a customs officeother than those specified in the authorisation. The supervising officeshall determine how it shall be informed.
Subsection 2
Transfers
Article 511
The authorisation shall specify whether and under which conditions the
movement of goods or products placed under suspensive arrangementsbetween different placesor to the premis esof another holder may take1993R2454 — EN — 01.04.2002 — 005.001 — 163
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place without discharge of the arrangements (transfer), subject, in cases
other than temporary importation, to the keeping of records.
Transfer shall not be possible where the place of departure or arrival of
the goodsisa type B warehous e.
Article 512
1. Transfer between different places designated in the same authori-
sation may be undertaken without any customs formalities.
2. Transfer from the office of entry to the holder's or operator's
facilitiesor place of us e may be carried out under cover of the declara-tion for entry for the arrangements.
3. Transfer to the office of exit with a view to re-exportation may
take place under cover of the arrangements. In this case, the arrange-
ments shall not be discharged until the goods or products declared forre-exportation have actually left the customs territory of the Commu-nity.
Article 513
Transfer from one holder to another can only take place where the
latter entersthe trans ferred goodsor productsfor the arrangements
under an authorisation to use the local clearance procedure. Notifica-tion to the customs authorities and entry in the records of the goodsor productsreferred to in Article 266 s hall take place upon their arrivalat the premises of the second holder. A supplementary declaration need
not be required.
In the case of temporary importation, the transfer from one holder to
another may also take place where the latter enters the goods underthe arrangements by means of a customs declaration in writing usingthe normal procedure.
The formalitiesto be carried out are laid down in Annex 68. Upon
receipt of the goods or products, the second holder shall be obliged toenter them for the arrangements.
Article 514
The transfer involving an increased risk as set out in Annex 44c shall
be covered by a guarantee under conditionsequivalent to thos e
provided for in the transit procedure.
Subsection 3
Records
Article 515
The customs authorities shall require the holder, the operator or the
designated warehousekeeper to keep records, except for temporaryimportation or where they do not deem it necessary.
The customs authorities may approve existing accounts containing the
relevant particularsasrecords .
The supervising office may require an inventory to be made of all or
some of the goods placed under the arrangements.
Article 516
The recordsreferred to in Article 515 and, where they are required,
under Article 581(2) for temporary importss hall contain the following
information:
(a) the information contained in the boxesof the minimum lis t laid
down by Annex 37 for the declaration of entry for the arrange-ments;1993R2454 — EN — 01.04.2002 — 005.001 — 164
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(b) particularsof the declarationsby meansof which the goodsare
assigned a customs-approved treatment or use discharging thearrangements;
(c) the date and reference particularsof other cus tomsdocumentsand
any other documentsrelating to entry and dis charge;
(d) the nature of the processing operations, types of handling or
temporary use;
(e) the rate of yield or itsmethod of calculation where appropriate;
(f) information enabling the goodsto be monitored, including their
location and particularsof any trans fer;
(g) commercial or technical descriptions necessary to identify the
goods;
(h) particularsenabling monitoring of the movementsunder the inward
processing arrangements operating with equivalent goods.
However, the customs authorities may waive the requirement for some
of thisinformation where thisdoesnot advers ely affect the control orsupervision of the arrangements for the goods to be stored, processedor used.
Subsection 4
Rateofyieldandcalculation formula
Article 517
1. Where relevant for the arrangementsfalling under Chapters3, 4
and 6, a rate of yield or the method for determining a rate, includingaverage rates, shall be established in the authorisation or at the timethe goodsare entered for the arrangements . Such rate isto be deter-mined, as far as possible, on the basis of production or technical dataor, where these are not available, data relating to operations of the
same type.
2. In particular circumstances the customs authorities may establish
the rate of yield after the goodshave been entered for the arrange-ments, but not later than when they are assigned a new customs-approved treatment or use.
3. The standard rates of yield laid down for inward processing in
Annex 69 shall apply to the operations mentioned therein.
Article 518
1. The proportion of import/temporary export goodsincorporated in
the compensating products shall be calculated in order:
— to determine the import dutiesto be charged;
— to determine the amount to be deducted when a customs debt is
incurred; or
— to apply commercial policy measures.
These calculations shall be made in accordance with the quantitative
scale method, or the value scale method as appropriate, or any othermethod giving similar results.
For the purposes of the calculations, compensating products shall
include processed products or intermediate products.
2. The quantitative scale method shall be applicable where:
(a) only one kind of compensating product is derived from the proces-
sing operations; in this case the quantity of import/temporaryexport goods deemed to be present in the quantity of compensatingproducts for which a customs debt is incurred shall be proportionalto the latter category of productsasa percentage of the total quan-
tity of compensating products;
(b) several kinds of compensating product are derived from the proces-
sing operations and all elements of the import/temporary exportgoods are found in each of those compensating products; in this1993R2454 — EN — 01.04.2002 — 005.001 — 165
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case the quantity of import/temporary export goods deemed to be
present in the quantity of a given compensating product for whicha customs debt is incurred shall be proportional to:
(i) the ratio between thiss pecific kind of compens ating product,
irrespective of whether a customs debt is incurred, and the total
quantity of all compensating products, and
(ii) the ratio between the quantity of compensating products for
which a customs debt is incurred and the total quantity ofcompensating products of the same kind.
In deciding whether the conditionsfor applying the methodsdes cribed
in (a) or (b) are fulfilled, losses shall not be taken into account.Without prejudice to Article 862, losses means the proportion ofimport/temporary export goods destroyed and lost during the proces-sing operation, in particular by evaporation, desiccation, venting asgas or leaching. In outward processing secondary compensating
products that constitute waste, scrap, residues, offcuts and remainders
shall be treated as losses.
3. The value scale method shall be applied where the quantitative
scale method is not applicable.
The quantity of import/temporary export goodsdeemed to be pres ent in
the quantity of a given compensating product incurring a customs debtshall be proportional to:
(a) the value of this specific kind of compensating product, irrespective
of whether a customs debt is incurred, as a percentage of the totalvalue of all the compensating products; and
(b) the value of the compensating products for which a customs debt is
incurred, asa percentage of the total value of compens atingproductsof that kind.
The value of each of the different compensating products to be used for
applying the value scale shall be the recent ex-works price in theCommunity, or the recent selling price in the Community of identicalor similar products, provided that these have not been influenced by therelationship between buyer and seller.
4. Where the value cannot be ascertained pursuant to paragraph 3, it
shall be determined by any reasonable method.
Subsection 5
Compensatoryinterest
Article 519
1. Where a customs debt is incurred in respect of compensating
products or import goods under inward processing or temporary impor-tation, compensatory interest shall be due on the amount of import
dutiesfor the period involved.
2. The three-month money market interest rates published in the
statistical annex of the Monthly Bulletin of the European CentralBank shall apply.
The applicable rate shall be that applicable two months before the
month in which the customs debt is incurred and for the Member Statewhere the first operation or use as provided for by the authorisationtook place or should have taken place.
3. Interest shall be applied on a monthly basis, starting on the first
day of the month following the month in which the import goodsforwhich a customs debt is incurred were first entered for the arrange-ments. The period shall close on the last day of the month in which
the customs debt is incurred.
Where inward processing (drawback system) is concerned and release
for free circulation isreques ted under Article 128(4) of the Code, theperiod starts from the first day of the month following the month inwhich the import dutieswere repaid or remitted.1993R2454 — EN — 01.04.2002 — 005.001 — 166
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4. Paragraphs 1, 2 and 3 shall not apply to the following cases:
(a) where the period to be taken into account isles sthan one month;
(b) where the amount of compensatory interest applicable does not
exceed EUR 20 per customs debt incurred;
(c) where a customs debt is incurred in order to allow the application
of preferential tariff treatment under an agreement between theCommunity and a third country on importsinto that country;
(d) where waste and scrap resulting from destruction is released for
free circulation;
(e) where the secondary compensating products referred to in Annex
75 are released for free circulation, provided they are in proportionto exported quantities of main compensating products;
(f) where a customs debt is incurred as a result of an application for
release for free circulation under Article 128(4) of the Code, as
long asthe import dutiespayable on the productsin ques tion have
not yet actually been repaid or remitted;
(g) where the holder requests release for free circulation and submits
proof that particular circumstances not arising from any negligenceor deception on his part make it impossible or uneconomic to carryout the re-export operation under the conditionshe had anticipatedand duly substantiated when applying for the authorisation;
(h) where a customs debt is incurred and to the extent a security is
provided by a cash deposit in relation to this debt;
(i) where a customs debt is incurred in accordance with Article
201(1)(b) of the Code or isdue to the releas e for free circulation
of goodswhich were entered for the temporary importation
arrangementsunder Articles556 to 561, 563, 565, 568, 573(b)and 576 of thisRegulation.
5. In the case of inward processing operations in which the number
of import goodsand/or compens ating productsmakesit uneconomic to
apply the provisions of paragraphs 2 and 3, the customs authorities, atthe request of the person concerned, may allow simplified methodsgiving similar results to be used for the calculation of compensatoryinterest.
Subsection 6
Discharge
Article 520
1. Where import or temporary export goodshave been entered under
two or more declarationsfor the arrangementsby virtue of one author-isation:
— in the case of a suspensive arrangement, the assignment of goods or
products to a new customs-approved treatment or use shall be
considered to discharge the arrangements for the import goods in
question entered under the earliest of the declarations;
— in the case of inward processing (drawback system) or outward
processing, the compensating products shall be considered to havebeen obtained from the import or temporary export goodsin ques -
tion respectively, entered under the earliest of the declarations.
Application of the first subparagraph shall not lead to unjustified
import duty advantages.
The holder may request the discharge to be made in relation to the
specific import or temporary export goods.
2. Where the goodsunder the arrangementsare placed together with
other goods and there is total destruction or irretrievable loss, thecustoms authorities may accept evidence produced by the holder indi-cating the actual quantity of goodsunder the arrangementswhich wasdestroyed or lost. Where it is not possible for the holder to producesuch evidence, the amount of goods which has been destroyed or lost1993R2454 — EN — 01.04.2002 — 005.001 — 167
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shall be established by reference to the proportion of goods of that type
under the arrangements at the time when the destruction or lossoccurred.
Article 521
1. At the latest upon expiry of the period for discharge, irrespective
of whether aggregation in accordance with Article 118(2), secondsubparagraph, of the Code is used or not:
— in the case of inward processing (suspension system) or processing
under customs control, the bill of discharge shall be supplied to the
supervising office within 30 days;
— in the case of inward processing (drawback system), the claim for
repayment or remission of import duties must be lodged with thesupervising office within six months.
Where special circumstances so warrant, the customs authorities may
extend the period even if it hasexpired.
2. The bill or the claim shall contain the following particulars,
unless otherwise determined by the supervising office:
(a) reference particularsof the authoris ation;
(b) the quantity of each type of import goodsin res pect of which
discharge, repayment or remission is claimed or the import goods
entered for the arrangements under the triangular traffic system;
(c) the CN code of the import goods;
(d) the rate of import dutiesto which the import goodsare liable and,
where applicable, their customs value;
(e) the particularsof the declarationsentering the import goodsunder
the arrangements;
(f) the type and quantity of the compensating or processed products or
the goods in unaltered state and the customs-approved treatment oruse to which they have been assigned, including particulars of the
corresponding declarations, other customs documents or any other
document relating to discharge and periods for discharge;
(g) the value of the compensating or processed products if the value
scale method is used for the purpose of discharge;
(h) the rate of yield;
(i) the amount of import dutiesto be paid or to be repaid or remitted
and where applicable any compensatory interest to be paid. Where
thisamount refersto the application of Article 546, it s hall be
specified;
(j) in the case of processing under customs control, the CN code of the
processed products and elements necessary to determine thecustoms value.
3. The supervising office may make out the bill of discharge.
Section 7
Administrativecooperation
Article 522
The customs authorities shall communicate to the Commission in the
cases, within the time-limit and in the format set out in Annex 70 the
following information:
(a) with regard to inward processing and processing under customs
control:
(i) authorisations issued;
(ii) applications refused or authorisations annulled or revoked on
the groundsof economic conditionsnot being fulfilled;1993R2454 — EN — 01.04.2002 — 005.001 — 168
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(b) with regard to outward processing:
(i) authorisations issued in accordance with Article 147(2) of the
Code;
(ii) applications refused or authorisations annulled or revoked on
the groundsof economic conditionsnot being fulfilled.
The Commission shall make these particulars available to the customs
administrations.
Article 523
In order to make pertinent information available to other customs
officesinvolved in the application of the arrangements , the following
information sheets provided for in Annex 71 may be issued at the
request of the person concerned or on the initiative of the customsauthorities, unless the customs authorities agree other means ofexchange of information:
(a) for customs warehousing, the information INF8, in order to
communicate the elements for assessment of the customs debtapplicable to the goodsbefore us ual formsof handling have takenplace;
(b) for inward processing:
(i) the information sheet INF1, for the communication of infor-
mation on duty amounts, compensatory interest, security andcommercial policy measures,
(ii) the information sheet INF9, for the communication of infor-
mation on compensating products to be assigned anothercustoms approved treatment or use in triangular traffic,
(iii) the information sheet INF5, for the communication to obtain
duty relief for import goods, of information on prior exporta-
tion in triangular traffic,
(iv) the information sheet INF7, for the communication of infor-
mation permitting repayment or remission of duties under the
drawback system;
(c) for temporary importation, the information sheet INF6 in order to
communicate the elements for assessment of the customs debt orof amountsof dutiesalready levied for goodsmoved;
(d) for outward processing, the information sheet INF2 in order to
communicate information on temporary export goodsin triangular
traffic, in order to obtain partial or total relief for compensating
products.
CHAPTER2
Customs warehousing
Section 1
General provisions
Article 524
For the purposes of this Chapter concerning agricultural products,
‘prefinanced goods’ means Community goods intended for export inthe unaltered state which are the subject of the payment of an amountequal to an export refund before the goodsare exported, where s uchpayment isprovided for in Council Regulation (EEC) No 565/80(
1).
Article 525
1. Where a customs warehouse is public, the following classification
shall apply:
(a) type A, if the responsibility lies with the warehousekeeper;1993R2454 — EN — 01.04.2002 — 005.001 — 169
(1) OJ L 62, 7.3.1980, p. 5.
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(b) type B, if the responsibility lies with the depositor;
(c) type F, if the warehouse is operated by the customs authorities.
2. Where a customs warehouse is private and responsibility lies with
the warehousekeeper, who is the same person as the depositor but notnecessarily the owner of the goods, the following classification shall
apply:
(a) type D, where release for free circulation is made by way of the
local clearance procedure and may be granted on the basis of thenature, the customs value and the quantity of the goods to be taken
into account at the time of their placing under the arrangements;
(b) type E, where the arrangementsapply although the goodsneed not
be stored in a place approved as a customs warehouse;
(c) type C, where neither of the special situations under points (a) and
(b) applies.
3. An authorisation for a type E warehouse may provide for the
procedureslaid down for type D to be applied.
Section 2
Additionalconditionsconcerningthegrantingoftheauthorisation
Article 526
1. When granting the authorisation the customs authorities shall
define the premises or any other location approved as a customs ware-house of type A, B, C or D. They may also approve temporary storagefacilities as such types of warehouse or operate them as a type F ware-house.
2. A location may not be approved asmore than one cus tomsware-
house at the same time.
3. Where goods present a danger or are likely to spoil other goods
or require special facilities for other reasons, authorisations mayspecify that they may only be stored in premises specially equipped to
receive them.
4. Type A, C, D and E warehouses may be approved as victualling
warehouses within the meaning of Article 40 of Commission Regula-tion (EC) No 800/99(
1).
5. Single authorisations may be granted only for private customs
warehouses.
Article 527
1. Authorisations may be granted only if any intended usual forms
of handling, inward processing or processing under customs control of
the goods do not predominate over the storage of the goods.
2. Authorisations shall not be granted if the premises of customs
warehouses or the storage facilities are used for the purpose of retailsale.
An authorisation may, however, be granted, where goods are retailed
with relief from import duties:
(a) to travellersin traffic to third countries ;
(b) under diplomatic or consular arrangements;
(c) to members of international organisations or to NATO forces.
3. For the purposes of the second indent of Article 86 of the Code,
when examining whether the administrative costs of customs ware-housing arrangements are disproportionate to the economic needsinvolved, customs authorities shall take account, inter alia , of the type
of warehouse and the procedure which may be applied therein.1993R2454 — EN — 01.04.2002 — 005.001 — 170
(1) OJ L 102, 17.4.1999, p. 11.
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Section 3
Stockrecords
Article 528
1. In warehouses of type A, C, D and E, the person designated to
keep the stock records shall be the warehousekeeper.
2. In warehouses of type F, the operating customs office shall keep
the customs records in place of stock records.
3. In type B warehouses, in place of stock records, the supervising
office shall keep the declarations of entry for the arrangements.
Article 529
1. The stock records shall at all times show the current stock of
goods which are still under the customs warehousing arrangements. Atthe times laid down by the customs authorities, the warehousekeepershall lodge a list of the said stock at the supervising office.
2. Where Article 112(2) of the Code applies, the customs value of
the goods before carrying out usual forms of handling shall appear inthe stock records.
3. Information on the temporary removal of goodsand on goodsin
common storage in accordance with Article 534(2) shall appear in thestock records.
Article 530
1. Where goods are entered for the type E warehouse arrangements,
the entry in the stock records shall take place when they arrive at the
holder's storage facilities.
2. Where the customs warehouse also serves as a temporary storage
facility, the entry in the stock records shall take place at the time the
declaration for the arrangementsisaccepted.
3. Entry in the stock records relating to discharge of the arrange-
ments shall take place at the latest when the goods leave the customs
warehouse or the holder's storage facilities.
Section 4
Otherprovisionsconcerningtheoperationofthearrangements
Article 531
Non-Community goods may undergo the usual forms of handling listed
in Annex 72.
Article 532
Goodsmay be temporarily removed for a period not exceeding three
months. Where circumstances so warrant, this period may be extended.
Article 533
Applications for permission to carry out usual forms of handling or to
remove goods temporarily from the customs warehouse shall be made
in writing on a case by case basis to the supervising office. They mustcontain all particulars necessary to apply the arrangements.
Such permission may be granted as part of an authorisation to operate
the warehousing arrangements. In this case the supervising office, inthe manner it shall determine, shall be notified that such handling isto be carried out or the goodsare to be temporarily removed.
Article 534
1. Where Community goods are stored on the premises of a customs
warehouse or the storage facilities used for goods under the ware-1993R2454 — EN — 01.04.2002 — 005.001 — 171
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housing arrangements, specific methods of identifying such goods may
be laid down with a view, in particular, to distinguishing them fromgoods entered for the customs warehousing arrangements.
2. The customs authorities may permit common storage where it is
impossible to identify at all times the customs status of each type ofgoods. Prefinanced goods shall be excluded from such permission.
Goods in common storage shall share the same eight-digit CN-code,
the same commercial quality and the same technical characteristics.
3. For the purpose of being declared for a customs-approved treat-
ment or use the goods in common storage, as well as, in particular
circumstances, identifiable goods which fulfill the conditions of thesecond subparagraph of paragraph 2, may be deemed to be eitherCommunity goodsor non-Community goods .
Application of the first subparagraph shall, however, not result in a
given customs status being assigned to a quantity of goods greaterthan the quantity actually having that status which is stored at thecustoms warehouse or the storage facilities when the goods declaredfor a customs-approved treatment or use are removed.
Article 535
1. Where operations of inward processing or processing under
customs control are carried out on the premises of customs warehouses
or in storage facilities, the provisions of Article 534 shall apply,
mutatismutandis , to the goods under these arrangements.
Where, however, these operations concern inward processing without
equivalence or processing under customs control, the provisions of
Article 534 on common storage shall not apply with regard to Commu-
nity goods.
2. Entries in the records shall allow the customs authorities to
monitor the precise situation of all goods or products under the
arrangementsat any time.
CHAPTER3
Inward processing
Section 1
General provision
Article 536
For the purposes of this Chapter:
(a) ‘Prior exportation’ means the system whereby compensating
productsobtained from equivalent goodsare to be exported beforethe import goodsare entered for the arrangementsus ing thesuspension system;
(b) ‘Job processing’ means any processing of import goods directly or
indirectly placed at the disposal of the holder which is carried outaccording to specifications on behalf of a principal established ina third country, generally against payment of processing costs
alone.
Section 2
Additionalconditionsconcerningthegrantingoftheauthorisation
Article 537
An authorisation shall be granted only where the applicant has the
intention of re-exporting or exporting main compensating products.1993R2454 — EN — 01.04.2002 — 005.001 — 172
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Article 538
An authorisation may also be granted for the goods referred to in the
fourth indent of Article 114(2)(c) of the Code, with the exception of:
(a) fuels and energy sources other than those needed for the testing of
compensating products or for the detection of faults in import
goodsneeding repair;
(b) lubricants other than those needed for the testing, adjustment or
withdrawal of compensating products;
(c) equipment and tools.
Article 539
►C91.◄The economic conditionss hall be deemed to be
fulfilled except where the application concernsimport goodsmentionedin Annex 73.
►
C92.◄However, the conditions shall also be deemed to be
fulfilled where an application concernsimport goodsmentioned in
Annex 73, provided that:
(a) the application concerns:
(i) operationsinvolving goodsof a non-commercial nature,
(ii) a job processing contract,
(iii) the processing of compensating products already obtained by
processing under a previous authorisation the granting of
which wass ubject to an examination of the economic condi-
tions,
(iv) usual forms of handling referred to in Article 531,
(v) repair,
(vi) the processing of durum wheat falling within CN code
1001 10 00 to produce pasta falling within CN codes1902 11 00 and 1902 19; or
(b) the aggregate value of the import goodsper applicant and per
calendar year for each eight-digit CN code doesnot exceed150 000 EUR; or
(c) in accordance with Article 11 of Council Regulation (EC) No
3448/93(
1), import goodsreferred to under Part A of Annex 73
are concerned and the applicant presents a document issued by a
competent authority permitting the entry of those goods for thearrangements, in the limits of a quantity determined on the basisof a supply balance.
Article 540
The authorisation shall specify the means and methods of identifying
the import goodsin the compens ating productsand lay down the condi-tions for the proper conduct of operations using equivalent goods.
Such methodsof identification or conditionsmay include examination
of the records.
Section 3
Provisionsconcerningtheoperationofarrangements
Article 541
1. The authorisation shall specify whether and under which condi-
tionsequivalent goodsreferred to in Article 114(2)(e) of the Code andsharing the same eight-digit CN code, the same commercial quality andthe same technical characteristics as the import goods may be used forthe processing operations.1993R2454 — EN — 01.04.2002 — 005.001 — 173
(1) OJ L 318, 20.12.1993, p. 18.
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2. Equivalent goodsmay be allowed to be at a more advanced s tage
of manufacture than the import goods where the essential part of theprocessing with regard to these equivalent goods is carried out in the
undertaking of the holder or in the undertaking where the operation is
being carried out on his behalf, save in exceptional cases.
3. Special provisions, set out in Annex 74, shall apply in respect of
the goodsreferred to in that Annex.
Article 542
1. The authorisation shall specify the period for discharge. Where
the circumstances so warrant, this period may be extended even whenthat originally set has expired.
2. Where the period for discharge expires on a specific date for all
the goodsplaced under the arrangementsin a given period, the author-
isation may provide that the period for discharge shall be automatically
extended for all goodss till under the arrangementson thisdate.However, the customs authorities may require that such goods beassigned a new permitted customs-approved treatment or use withinthe period which they shall set.
3. Irrespective of whether or not aggregation is used or paragraph 2
isapplied, the period for dis charge for the following compens atingproducts or goods in the unaltered state shall not exceed:
(a) four monthsin the cas e of milk and milk productsreferred to in
Article 1 of Regulation (EC) No 1255/1999;
(b) two months in the case of slaughter without fattening of animals
referred to in Chapter 1 of the CN;
(c) three months in the case of fattening (including slaughter where
relevant) of animalswhich fall under CN codes0104 and 0105;
(d) six months in the case of fattening (including slaughter where rele-
vant) of other animalsreferred to in Chapter 1 of the CN;
(e) six months in the case of processing of meat;
(f) six months in the case of processing of other agricultural products
of a kind eligible for advance payment of export refundsreferred to
in Article 1 of Regulation (EEC) No 565/80, and processed into
productsor goodsreferred to in Article 2(b) or (c) of the s ameRegulation.
Where successive processing operations are carried out or where excep-
tional circumstances so warrant, the periods may be extended onrequest, the total period not exceeding twelve months.
Article 543
1. In the case of prior exportation the authorisation shall specify the
period within which the non-Community goodsmus t be declared forthe arrangements, taking account of the time required for procurementand transport to the Community.
2. The period referred to in paragraph 1 shall not exceed:
(a) three months for goods subject to a common market organisation;
(b) six months for all other goods.
The period of six months may, however, be extended where the holder
submits a reasoned request, provided that the total period does notexceed twelve months. Where the circumstances so warrant the exten-sion may be allowed even after the original period has expired.
Article 544
For the purposes of discharging the arrangements or the claim for
repayment of import duties, the following shall be regarded as re-exportation or exportation:
(a) the delivery of compensating products to persons who are eligible
for relief from import dutiespurs uant to the Vienna Convention of1993R2454 — EN — 01.04.2002 — 005.001 — 174
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18 April 1961 on Diplomatic Relations, or to the Vienna Conven-
tion of 24 April 1963 on Consular Relations or other consularconventions, or the New York Convention of 16 December 1969
on Special Missions;
(b) the delivery of compensating products to the armed forces of other
countriess tationed in the territory of a Member State, where that
Member State grantss pecial relief from import dutiesin accor-
dance with Article 136 of Regulation (EEC) No 918/83;
(c) the delivery of civil aircraft; however, the supervising office shall
allow the arrangementsto be dis charged once import goodshave
been used for the first time for the manufacture, repair, modifica-
tion or conversion of civil aircraft or parts thereof, on conditionthat the records of the holder are such as to make it possible toverify that the arrangementsare being correctly applied and oper-ated;
(d) the delivery of spacecraft and related equipment; however, the
supervising office shall allow the arrangements to be dischargedonce import goods have been used for the first time for the manu-facture, repair, modification or conversion of satellites, their launch
vehiculesand ground s tation equipment and partsthereof that are
an integral part of the systems, on condition that the records ofthe holder are such as to make it possible to verify that the arrange-mentsare being correctly applied and operated;
(e) disposal in accordance with the relevant provisions of secondary
compensating products whose destruction under customs supervi-sion is prohibited on environmental grounds; for these purposes,the holder shall prove that discharge of the arrangements in accor-dance with the normal rules is either impossible or uneconomic.
Section 4
Provisionsconcerningtheoperationofthesuspensionsystem
Article 545
1. Use of equivalent goods for processing operations in accordance
with Article 115 of the Code shall not be subject to the formalities forentry of goodsfor the arrangements .
2. The equivalent goodsand compens ating productsmade therefrom
shall become non-Community goods and the import goods Community
goodsat the time of acceptance of the declaration dis charging the
arrangements.
However, where import goodsare put on the market before the
arrangements are discharged, they shall change their status at the timethey are put on the market. In exceptional cases, where the equivalentgoods are expected not to be present at that time, the customs authori-
tiesmay allow, at the reques t of the holder, the equivalent goodsto be
present at a later time, to be determined by them and within a reason-able time.
3. In case of prior exportation:
— compensating products shall become non-Community goods on
acceptance of the export declaration on condition that the goodstobe imported are entered for the arrangements;
— import goodss hall become Community goodsat the time of their
entry for the arrangements.
Article 546
The authorisation shall specify whether compensating products or
goods in the unaltered state may be released for free circulation
without customs declaration, without prejudice to prohibitive or restric-tive measures. In this case they shall be considered to have beenreleased for free circulation, if they have not been assigned acustoms-approved treatment or use on expiry of the period fordischarge.1993R2454 — EN — 01.04.2002 — 005.001 — 175
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For the purposes of the first subparagraph of Article 218(1) of the
Code, the declaration for release for free circulation shall be consideredto have been lodged and accepted and release granted at the time of
presentation of the bill of discharge.
The productsor goodss hall become Community goodswhen they are
put on the market.
Article 547
In case of release for free circulation of compensating products, boxes
15, 16, 34, 41 and 42 of the declaration shall refer to the import goods.Alternatively, relevant information may also be supplied by informa-tion sheet INF1 or any other document accompanying the declaration.
Article 547a
The import dutiesto be charged under Article 121(1) of the Code on
import goodseligible, at the time when the declaration of entry forthe arrangementswasaccepted, for favourable tariff treatment by
reason of their end-use shall be calculated at the rate corresponding to
such end-use. This shall be allowed only if an authorisation for suchend-use could have been granted and if the conditions attaching to thegranting of favourable tariff treatment would have been fulfilled.
Article 548
1. The list of compensating products subject to the import duties
appropriate to them in accordance with the first indent of Article122(a) of the Code isin Annex 75.
2. Where compensating products other than those mentioned on the
list referred to in paragraph 1 are destroyed, they shall be treated as if
they were re-exported.
Article 549
1. Where the compensating products or goods in the unaltered state
are entered for one of the suspensive arrangements or introduced in a
free zone of control type I within the meaning of Article 799 or in afree warehouse or placed in a free zone of control type II within themeaning of Article 799 enabling the arrangementsto be dis charged,the documents or records used for the said customs-approved treatmentor use or any documents replacing them, shall contain one of the
following indications:
— MercancíasPA/S,
— AF/S-varer,
— AV/S-Waren,
—Εµπορεύµατα ET/A,
— IP/S goods,— Marchandises PA/S,
— Merci PA/S,
— AV/S-goederen,— MercadoriasAA/S,— SJ/S-tavaroita,
— AF/S-varor.
2. Where import goodsentered for the arrangementsare s ubject to
specific commercial policy measures and such measures continue to
be applicable at the time when the goods, either in the unaltered state
or in the form of compensating products, are entered for one of thesuspensive arrangements or introduced in a free zone of control type Iwithin the meaning of Article 799 or in a free warehouse or placed in afree zone of control type II within the meaning of Article 799, the indi-1993R2454 — EN — 01.04.2002 — 005.001 — 176
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cation referred to in paragraph 1 shall be supplemented by one of the
following:
— Política comercial,
— Handelspolitik,
— Handelspolitik,—Εµπορική πολιτική,
— Commercial policy,
— Politique commerciale,— Politica commerciale,
— Handelspolitiek,
— Politica comercial,— Kauppapolitiikka,
— Handelspolitik.
Section 5
Provisionconcerningtheoperationofthedrawbacksystem
Article 550
Where goods under the drawback system are assigned a customs-
approved treatment or use referred to in Article 549(1), the indications
required for that provision shall be the following:
— MercancíasPA/R,
— AF/T-varer,— AV/R-Waren,
—Εµπορεύµατα ET/E,
— IP/D goods,— Marchandises PA/R,
— Merci PA/R,
— AV/T-goederen,— MercadoriasAA/D,
— SJ/T-tavaroita,
— AF/R-varor.
CHAPTER4
Processing under customs control
Article 551
1. The arrangements for processing under customs control shall
apply for goods the processing of which leads to products which aresubject to a lower amount of import duties than that applicable to theimport goods.
The arrangements shall also apply for goods which have to undergo
operationsto ens ure their compliance with technical requirementsfortheir release for free circulation.
2. Article 542(1) and (2) shall apply mutatismutandis .
3. For the purposes of determining the customs value of processed
productsdeclared for free circulation, the declarant may choos e any
of the methodsreferred to in Article 30(2) (a), (b) or (c) of the Codeor the customs value of the import goods plus the processing costs.
Article 552
1. For the typesof goodsand operationsmentioned in Annex 76,
Part A, the economic conditionss hall be deemed to be fulfilled.
For other typesof goodsand operationsexamination of the economic
conditionss hall take place.
2. For the typesof goodsand operationsmentioned in Annex 76,
Part B and not covered by Part A, the examination of the economic1993R2454 — EN — 01.04.2002 — 005.001 — 177
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conditionss hall take place in the Committee. Article 504(3) and (4)
shall apply.
CHAPTER5
Temporary importation
Section 1
General provisions
Article 553
1. Animals, unless of negligible commercial value, born of animals
placed under the arrangementsare cons idered to be non-Communitygoods and placed themselves under those arrangements.
2. The customs authorities shall ensure that the total period for
which the goods remain under the arrangements for the same purposeand under the responsibility of the same holder does not exceed 24
months, even where the arrangements were discharged by entry for
another suspensive arrangement and subsequently entered again fortemporary importation.
However, at the holder'sreques t, they may extend thisperiod for the
time during which the goodsare not us ed, in accordance with theconditionslaid down by them.
3. For the purposes of Article 140(3) of the Code, exceptional
circumstances means any event as a result of which the goods mustbe used for a further period in order to fulfil the purpose of thetemporary importation operation.
4. Goods placed under the arrangements must remain in the same
state.
Repairsand maintenance, including overhaul and adjus tmentsor
measures to preserve the goods or to ensure their compliance with thetechnical requirements for their use under the arrangements are admis-sible.
Article 554
Temporary importation with total relief from import duties(hereinafter:
‘total relief from import duties’) shall only be granted in accordancewith Articles555 to 578.
Temporary importation with partial relief from import dutiess hall not
be granted for consumable goods.
Section 2
Conditionsfortotalrelief fromimportduties
Subsection 1
Meansoftransport
Article 555
1. For the purposes of this subsection:
(a) ‘commercial use’ means the use of means of transport for the
transport of persons or of goods for remuneration or in the frame-
work of the economic activity of an enterprise;
(b) ‘private use’ means the use other than commercial of a means of
transport;
(c) ‘internal traffic’ meansthe carriage of pers onsor goodspicked up
or loaded in the customs territory of the Community for settingdown or unloading at a place within that territory.
2. Means of transport include normal spare parts, accessories and
equipment accompanying them.1993R2454 — EN — 01.04.2002 — 005.001 — 178
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Article 556
Total relief from import duties shall be granted for pallets.The arrangements shall also be discharged when pallets of the same
type and substantially the same value are exported or re-exported.
Article 557
1. Total relief from import dutiess hall be granted for containers
where they have been durably marked in an appropriate and clearlyvisible place with the following information:
(a) the identity of the owner or operator shown by either his full name
or an established identification, symbols such as emblems or flagsbeing excluded;
(b) with the exception of swap bodies used for combined rail-road
transport, the identification marks and numbers of the container,
given by the owner or operator; itstare weight, including all itspermanently fixed equipment;
(c) with the exception of containers used for transport by air, the
country to which the container belongs, shown either in full or by
meansof the ISO alpha-2 country code provided for in Interna-
tional Standards ISO 3166 or 6346 or by the distinguishing initialsused to indicate the country of registration of motor vehicles ininternational road traffic, or in numbers, in the case of swap bodiesused for combined rail-road transport.
Where the application for authorisation is made in accordance with the
first subparagraph of Article 497(3)(c), the containers shall be moni-
tored by a person represented in the customs territory of the
Community being able to communicate at all timestheir location andparticularsof entry and dis charge.
2. Containersmay be us ed in internal traffic before being re-
exported. However, they may be used only once during each stay in aMember State, for transporting goods loaded and intended to beunloaded within the territory of the same Member State, where the
containerswould otherwis e have to make a journey unloaded within
that territory.
3. Under the conditionsof the Convention of Geneva of 21 January
1994 on Customs Treatment of Pool Containers used in InternationalTransport, as approved by Council Decision 95/137/EC(
1), the customs
authorities shall permit the arrangements to be discharged wherecontainers of the same type or the same value are exported or re-exported.
Article 558
1. Total relief from import dutiess hall be granted for meansof road,
rail, air, sea and inland waterway transport where they:
(a) are registered outside the customs territory of the Community in
the name of a person established outside that territory; however, ifthe means of transport are not registered, the above condition may
be deemed to be met where they are owned by a person established
outside the customs territory of the Community;
(b) are used by a person established outside that territory, without
prejudice to Articles559, 560 and 561; and
(c) in the case of commercial use and with the exception of means of
rail transport, are used exclusively for transport which begins orends outside the customs territory of the Community; however,they may be used in internal traffic where the provisions in forcein the field of transport, in particular those concerning admissionand operations, so provide.1993R2454 — EN — 01.04.2002 — 005.001 — 179
(1) OJ L 91, 22.4.1995, p. 45.
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2. Where the meansof trans port referred to in paragraph 1 are
rehired by a professional hire service established in the customs terri-tory of the Community to a person established outside that territory,
they must be re-exported within eight days of entry into force of the
contract.
Article 559
Persons established in the customs territory of the Community shall
benefit from total relief from import dutieswhere:
(a) means of rail transport are put at the disposal of such persons under
an agreement whereby each network may use the rolling stock ofthe other networksasitsown;
(b) a trailer is coupled to a means of road transport registered in the
customs territory of the Community;
(c) means of transport are used in connection with an emergency situa-
tion and their use does not exceed five days; or
(d) means of transport are used by a professional hire firm for the
purpose of re-exportation within a period not exceeding five days.
Article 560
1. Natural persons established in the customs territory of the
Community shall benefit from total relief from import duties where
they privately use means of transport occasionally, on the instructions
of the registration holder, this holder being in the customs territory atthe time of use.
Such persons shall also benefit from total relief, for the private use of
means of transport hired under a written contract, occasionally:
(a) to return to their place of residence in the Community;
(b) to leave the Community; or
(c) where this is permitted on a general level by the customs adminis-
trationsconcerned.
2. The means of transport shall be re-exported or returned to the hire
service established in the customs territory of the Community within:
(a) five daysof the entry into force of the contract in the cas e
mentioned in paragraph 1(a);
(b) eight daysof the entry into force of the contract in the cas e
mentioned in paragraph 1(c).
The means of transport shall be re-exported within two days of the
entry into force of the contract in the case mentioned under paragraph1(b).
Article 561
1. Total relief from import dutiess hall be granted where meansof
transport are to be registered under a temporary series in the customsterritory of the Community, with a view to re-exportation in the nameof one of the following persons:
(a) in the name of a person established outside that territory;
(b) in the name of a natural person established inside that territory
where the person concerned is preparing to transfer normal resi-dence to a place outside that territory.
In the case referred to in point (b), the means of transport must be
exported within three monthsof the date of regis tration.
2. Total relief from import dutiess hall be granted where meansof
transport are used commercially or privately by a natural person estab-lished in the customs territory of the Community and employed by theowner of the means of transport established outside that territory orotherwise authorised by the owner.
Private use must have been provided for in the contract of employment.1993R2454 — EN — 01.04.2002 — 005.001 — 180
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Customs authorities may restrict the temporary importation of means of
transport under this provision in the case of systematic use.
3. Total relief from import dutiesmay in exceptional cas esbe
granted where means of transport are commercially used for a limitedperiod by persons established in the customs territory of the Commu-nity.
Article 562
Without prejudice to other special provisions, the periods for discharge
are the following:
(a) for means of rail transport: 12 months;
(b) for commercially used means of transport other than rail transport:
the time required for carrying out the transport operations;
(c) for means of road transport privately used:
— by students: the period the student stays in the customs territory
of the Community for the sole purpose of pursuing their studies;
— by persons fulfilling assignments of a specified duration: the
period this person stays in the customs territory of the Commu-
nity for the sole purpose of fulfilling their assignment;
— in other cases, including saddle or draught animals and the
vehicles drawn by them: six months;
(d) for privately used means of air transport: six months;
(e) for privately used means of sea and inland waterway transport: 18
months.
Subsection 2
Personal effects andgoodsfor sportspurposesimported by travel-
lers;welfare material forseafarers
Article 563
Total relief from import duties shall be granted where personal effects
reasonably required for the journey and goods for sports purposes are
imported by a traveller asdefined in Article 236(A)(1).
Article 564
Total relief from import dutiess hall be granted for welfare materials
for seafarers in the following cases:
(a) where they are used on a vessel engaged in international maritime
traffic;
(b) where they are unloaded from such a vessel and temporarily used
ashore by the crew;
(c) where they are used by the crew of such a vessel in cultural or
social establishments managed by non-profit-making organisations
or in places of worship where services for seafarers are regularly
held.
Subsection 3
Disaster relief material; medical, surgical and laboratory equip-
ment;animals;goodsforuseinfrontierzones
Article 565
Total relief from import duties shall be granted for disaster relief mate-
rial where it is used in connection with measures taken to counter theeffects of disasters or similar situations affecting the customs territoryof the Community and intended for s tate bodiesor bodiesapproved bythe competent authorities.1993R2454 — EN — 01.04.2002 — 005.001 — 181
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Article 566
Total relief from import duties shall be granted where medical, surgical
and laboratory equipment is dispatched on loan at the request of ahospital or other medical institution which has urgent need of such
equipment to make up for the inadequacy of itsown facilitiesand
where it is intended for diagnostic or therapeutic purposes.
Article 567
Total relief from import dutiess hall be granted for animalsowned by a
person established outside the customs territory of the Community.
It shall be granted for the following goods intended for activities in
keeping with the particularitiesof the frontier zone asdefined by theprovisions in force:
(a) equipment owned by a person established in the frontier zone adja-
cent to the frontier zone of temporary importation and used by aperson established in that adjacent frontier zone;
(b) goods used for the building, repair or maintenance of infrastructure
in such a frontier zone under the responsibility of public authori-ties.
Subsection 4
Sound, image or data carrying media, publicity material; profes-
sionalequipment;pedagogicmaterial andscientific equipment
Article 568
Total relief from import duties shall be granted for goods:
(a) carrying sound, image or data processing information for the
purpose of presentation prior to commercialisation, or free ofcharge, or for provision with a sound track, dubbing or copying; or
(b) exclusively used for publicity purposes.
Article 569
1. Total relief from import duties shall be granted where profes-
sional equipment is:
(a) owned by a person established outside the customs territory of the
Community;
(b) imported either by a person established outside the customs terri-
tory of the Community or by an employee of the owner, theemployee may be established in the customs territory of theCommunity; and
(c) used by the importer or under their supervision, except in cases of
audiovisual co-productions.
2. Total relief shall not be granted where equipment is to be used for
the industrial manufacture or packaging of goods or, except in the caseof hand tools, for the exploitation of natural resources, for the construc-tion, repair or maintenance of buildingsor for earth moving and likeprojects.
Article 570
Total relief from import dutiess hall be granted where pedagogic mate-
rial and scientific equipment are:
(a) owned by a person established outside the customs territory of the
Community;
(b) imported by public or private scientific, teaching or vocational
training establishments which are essentially non-profit makingand exclusively used in teaching, vocational training or scientificresearch under their responsibility;1993R2454 — EN — 01.04.2002 — 005.001 — 182
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(c) imported in reasonable numbers, having regard to the purpose of
the importation; and
(d) not used for purely commercial purposes.
Subsection 5
Packings; moulds, dies, blocks, drawings, sketches, measuring,
checkingandtestinginstrumentsandothersimilararticles; specialtools and instruments; goods to carry out tests or subject to tests;
samples;replacement meansofproduction
Article 571
Total relief from import duties shall be granted where packings:
(a) if imported filled, are intended for re-exportation whether empty or
filled;
(b) if imported empty, are intended for re-exportation filled.
Packingsare not to be us ed in internal traffic, except with a view to the
export of goods. In the case of packings imported filled, this shallapply only from the time that they are emptied of their contents.
Article 572
1. Total relief from import duties shall be granted where moulds,
dies, blocks, drawings, sketches, measuring, checking and testinginstruments and other similar articles are:
(a) owned by a person established outside the customs territory of the
Community; and
(b) used in manufacturing by a person established in the customs terri-
tory of the Community and at least 75 % of the productionresulting from their use is exported.
2. Total relief from import duties shall be granted for special tools
and instruments where the goods are:
(a) owned by a person established outside the customs territory of the
Community; and
(b) made available free of charge to a person established in the
customs territory of the Community for the manufacture of goods
which are to be exported in their entirety.
Article 573
Total relief from import dutiess hall be granted for the following
goods:
(a) goods subjected to tests, experiments or demonstrations;
(b) goods imported, subject to satisfactory acceptance tests in connec-
tion with a sales contract containing the provisions of thesatisfactory acceptance tests and subjected to those tests;
(c) goods used to carry out tests, experiments or demonstrations
without financial gain.
For the goods referred to in point (b), the period for discharge is six
months.
Article 574
Total relief from import duties shall be granted where samples are
imported in reasonable quantities and solely used for being shown or
demonstrated in the customs territory of the Community.
Article 575
Total relief from import dutiess hall be granted where replacement
meansof production are temporarily made available to a cus tomer bya supplier or repairer, pending the delivery or repair of similar goods.1993R2454 — EN — 01.04.2002 — 005.001 — 183
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The period for discharge is six months.
Subsection 6
Goodsforeventsorforsale
Article 576
1. Total relief from import dutiess hall be granted for goodsto be
exhibited or used at a public event not purely organised for thecommercial sale of the goods, or obtained at such events from goods
placed under the arrangements.
In exceptional cases, the competent customs authorities may authorise
the arrangementsfor other events .
2. Total relief from import dutiess hall be granted for goodsfor
approval where they cannot be imported as samples and the consignorfor his part wishes to sell the goods and the consignee may decide topurchase them after inspection.
The period for discharge is two months.
3. Total relief from import dutiess hall be granted for the following:
(a) worksof art, collectors ' itemsand antiquesasdefined in ‘Annex I’
of Directive 77/388/EEC, imported for the purposes of exhibition,with a view to possible sale;
(b) goodsother than newly manufactured onesimported with a view to
their sale by auction.
Subsection 7
Spareparts,accessories andequipment;othergoods
Article 577
Total relief from import duties shall be granted where spare parts,
accessories and equipment are used for repair and maintenance,
including overhaul, adjustments and preservation of goods entered for
the arrangements.
Article 578
Total relief from import dutiesmay be granted where goodsother than
those listed in Articles 556 to 577 or not complying with the conditionsof these Articles, are imported:
(a) occasionally and for a period not exceeding three months; or
(b) in particular situations having no economic effect.
Section 3
Provisionsconcerningtheoperationofthearrangements
Article 579
Where personal effects, goods imported for sports purposes or means
of transport are declared orally or by any other act for entry of the
arrangements, customs authorities may require a written declarationwhen a high amount of import duties is at stake or a serious risk ofnon-compliance with obligations of the arrangements exists.
Article 580
1. Declarationsfor entry for the arrangementsus ing ATA/CPD
carnets shall be accepted if they are issued in a participating countryand endorsed and guaranteed by an association forming part of an
international guarantee chain.
Unless otherwise provided for by bilateral or multilateral agreements,
‘participating country’ meansa contracting party to the ATA Conven-1993R2454 — EN — 01.04.2002 — 005.001 — 184
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tion, or to the Istanbul Convention having accepted the Customs Coop-
eration Council recommendationsof 25 June 1992 concerningacceptance of the ATA Carnet and the CPD Carnet for the temporary
admission procedure.
2. Paragraph 1 shall apply only if the ATA/CPD carnets:
(a) relate to goods and uses covered by those Conventions or agree-
ments;
(b) are certified by the customs authorities in the appropriate section of
the cover page; and
(c) are valid throughout the customs territory of the Community.
The ATA/CPD carnet shall be presented at the office of entry into the
customs territory of the Community, except where this office is unableto check the fulfilment of the conditionsfor the procedure.
3. Articles454, 455 and 458 to 461 apply mutatis mutandis for
goodsplaced under the arrangementsand covered by ATA carnets .
Article 581
1. Without prejudice to the special guarantee systems for ATA/CPD
carnets, entry for the arrangements by written declaration shall besubject to the provision of security, except in the cases referred to inAnnex 77.
2. In order to facilitate control of the arrangements, the customs
authoritiesmay require recordsto be kept.
Article 582
1. Where goodsplaced under the arrangementsin accordance with
Article 576 are discharged by their entry for free circulation, the
amount of the debt shall be determined on the basis of the elements
of assessment appropriate to these goods at the moment of acceptanceof the declaration for free circulation.
Where goodsplaced under the arrangementsin accordance with Article
576 are put on the market, they shall be considered as presented tocustoms when they are declared for release for free circulation before
the end of the period for discharge.
2. For the purposes of discharging the arrangements in respect of
goods referred to in Article 576(1), their consumption, destruction ordistribution free of charge to the public at the event shall be consideredasre-exportation, provided their quantity corres pondsto the nature ofthe event, the number of visitors and the extent of the holder's partici-
pation therein.
The first subparagraph shall not apply to alcoholic beverages, tobacco
goodsor fuels .
Article 583
Where the goodsplaced under the arrangementsare entered for one of
the suspensive arrangements or introduced in a free zone of controltype I within the meaning of Article 799 or in a free warehouse orplaced in a free zone of control type II within the meaning of Article799, enabling temporary importation to be discharged, the documents
other than ATA/CPD carnets or records used for the said customs-
approved treatment or use or any document replacing them shallcontain one of the following indications:
— MercancíasIT,
— MI-varer,— VV-Waren,—Εµπορεύµατα ΠΕ,
—ΤA goods,
— Marchandises ΑΤ,
— Merci ΑΤ,1993R2454 — EN — 01.04.2002 — 005.001 — 185
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— TI-goederen,
— MercadoriasIT,— VM-tavaroita,— TI-varor.
Article 584
For means of rail transport used jointly under an agreement, the
arrangements shall also be discharged when means of rail transport ofthe same type or the same value as those which were put at thedisposal of a person established in the customs territory of the Commu-nity are exported or re-exported.
CHAPTER6
Outward processing
Section 1
Additionalconditionsconcerningthegrantingoftheauthorisation
Article 585
1. Except where indications to the contrary exist, the essential inter-
ests of Community processors shall be deemed not to be seriouslyharmed.
2. Where an application for authorisation is made by a person who
exportsthe temporary export goodswithout arranging for the proces -
sing operations, the customs authorities shall conduct a prior
examination of the conditionss et out in Article 147(2) of the Code onthe basis of supporting documents. Articles 503 and 504 shall applymutatismutandis .
Article 586
1. The authorisation shall specify the means and methods to estab-
lish that the compensating products have resulted from processing ofthe temporary export goodsor to verify that the conditionsfor us ingthe standard exchange system are met.
Such meansand methodsmay include the us e of the information docu-
ment set out in Annex 104 and the examination of the records.
2. Where the nature of the processing operations does not allow it to
be established that the compensating products have resulted from thetemporary export goods, the authorisation may nevertheless be grantedin duly justified cases, provided the applicant can offer sufficient guar-
antees that the goods used in the processing operations share the same
eight-digit CN code, the same commercial quality and the same tech-nical characteristics as the temporary export goods. The authorisationshall lay down the conditions for using the arrangements.
Article 587
Where the arrangementsare reques ted for repair, the temporary export
goods must be capable of being repaired and the arrangements shall not
be used to improve the technical performance of the goods.
Section 2
Provisionsconcerningtheoperationofthearrangements
Article 588
1. The authorisation shall specify the period for discharge. Where
the circumstances so warrant, this period may be extended even whenthat originally set has expired.
2. Article 157(2) of the Code applies, even after the original period
hasexpired.1993R2454 — EN — 01.04.2002 — 005.001 — 186
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Article 589
1. The declaration entering the temporary export goodsfor the
arrangements shall be made in accordance with the provisions laid
down for exportation.
2. In the case of prior importation, the documents accompanying the
declaration for free circulation shall include a copy of the authorisationunless such authorisation is applied for in accordance with Article497(3)(d). Article 220(3) applies mutatismutandis .
Section 3
Provisionsconcerningthecalculation ofthedutyrelief
Article 590
1. For the calculation of the amount to be deducted, no account shall
be taken of anti-dumping dutiesand countervailing duties .
Secondary compensating products that constitute waste scrap, residues,
offcutsand remainderss hall be deemed to be included.
2. In determining the value of the temporary export goodsin accor-
dance with one of the methods referred to in the second subparagraphof Article 151(2) of the Code, the loading, transport, and insurancecosts for the temporary export goods to the place where the processingoperation or the last such operation took place shall not be included in:
(a) the value of the temporary export goodswhich istaken into
account when determining the customs value of the compensating
productsin accordance with Article 32(1)(b)(i) of the Code; or
(b) the processing costs, where the value of the temporary export
goodscannot be determined in accordance with Article 32(1)(b)(i)
of the Code.
The loading, transport and insurance costs for the compensating
products from the place where the processing operation or the lastprocessing operation took place to the place of their entry into thecustoms territory of the Community shall be included in the processingcosts.
Loading, transport and insurance costs shall include:
(a) commissions and brokerage, except buying commissions;
(b) the cost of containers not integral to the temporary export goods;
(c) the cost of packing, including labour and materials;
(d) handling costs incurred in connection with transport of the goods.
Article 591
Partial relief from import duties by taking the cost of the processing
operation as the basis of the value for duty shall be granted on request.
With the exception of goodsof a non-commercial nature, ►
C9the
first subparagraph ◄shall not apply where the temporary export
goodswhich are not of Community origin within the meaning of Title
II, Chapter 2, Section 1, of the Code have been released for free circu-lation at a zero duty rate.
Articles29 to 35 of the Code s hall apply mutatis mutandis to the
processing costs which shall not take into account the temporary export
goods.
Article 592
In the case of undertakings frequently carrying out processing opera-
tions under an authorisation not covering repair, the customsauthorities may, on request of the holder, set an average rate of dutyapplicable to all those operations (aggregated discharge).1993R2454 — EN — 01.04.2002 — 005.001 — 187
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Thisrate s hall be determined for each period not exceeding twelve
months and shall apply provisionally for compensating productsreleased for free circulation during that period. At the end of each
period, the customs authorities shall make a final calculation and,
where appropriate, apply the provisions of Article 220(1) or Article236 of the Code.
TITLE IV
IMPLEMENTINGPROVISIONSRELATINGTOEXPORT
CHAPTER1
Permanent exportation
Article 788
1. The exporter, within the meaning of Article 161 (5) of the Code,
shall be considered to be the person on whose behalf the exportdeclaration ismade and who isthe owner of the goodsor hasa s imilarright of disposal over them at the time when the declaration isaccepted.
2. Where ownership or a similar right of disposal over the goods
belongs to a person established outside the Community pursuant tothe contract on which the export is based, the exporter shall be consid-ered to be the contracting party established in the Community.
Article 789
In cases involving sub-contracting, the export declaration may also be
lodged at the customs office responsible for the place where the sub-contractor is established.
Article 790
Where, for administrative reasons, the first sentence of Article 161 (5)
of the Code cannot be applied, the declaration may be lodged with any
customs office, in the Member State concerned, which is competent forthe 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 thiscas e, controlsrelating to the application of prohibitionsand
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'sMember State, the cus tomsofficewhere the export declaration has been lodged shall send a copy of theSingle Administrative Document to a designated office in the exporter's
Member State.
Article 792
Without prejudice to Article 207, where the export declaration ismade
on the basis of the Single Administrative Document, copies 1, 2 and 3shall be used. The customs office where the export declaration hasbeen lodged (customs office of export) shall stamp Box A and, whereappropriate, complete box D. On granting release of the goods, it shallretain copy 1, send copy 2 to the statistical office of the Member State1993R2454 — EN — 01.04.2002 — 005.001 — 188
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of the customs office of export and return copy 3 to the person
concerned.
Article 793
1. Copy 3 of the Single Administrative Document and the goods
released for export shall be presented to customs at the customs office
of exit.
2. Customs office of exit means:
(a) in the case of goods exported by rail, post, air or sea, the customs
office competent for the place where the goodsare taken over
under a single transport contract for transport to a third country by
the railway companies, the postal authorities, the airlines or theshipping companies;
(b) in the case of goods exported by pipeline and of electrical energy,
the office designated by the Member State where the exporter isestablished;
(c) in the case of goods exported by other means or in circumstances
not covered by (a) and (b), the last customs office before the goodsleave the customs territory of the Community.
3. 
Thecustomsofficeofexitshallsatisfyitselfthatthegoods
presented correspond to those declared and shall supervise their
physical departure. Where the declarant enters ‘RET-EXP’ in Box 44
or otherwise indicates his wish to have Copy No 3 returned to him,the said office shall certify the physical departure of the goods bymeans of an endorsement on the back of Copy No 3 and shall givethat 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
taketheformofastampshowingthenameoftheofficeandthedate.
In the case of split exportation, the endorsement shall be given only forthose goods which are actually exported. In the case of split exporta-
tion via several different customs offices, the customs office of exitwhere the original of copy 3 was presented shall, upon receiving aduly substantiated request, certify a copy of copy 3 for each part ofthe goods in question, with a view to it being presented to anotheroffice of exit concerned. The original of copy 3 shall be noted accord-
ingly.
When the entire operation iscarried out on the territory of one Member
State, that Member State may provide for the non-endorsement of copy3, in which case this copy shall not be returned.
4. Where the customs office of exit establishes that goods are
missing, it shall note the copy of the declaration presented and inform
the customs office of export.
Where the customs office of exit establishes that there are goods in
excess, it shall refuse exit to these goods until the export formalitieshave been completed.
When the customs office of exit establishes a discrepancy in the nature
of the goods, it shall refuse exit until the export formalities have 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 withparagraph 3 after making the endorsement ‘Export’ in red on the trans-port document and affixing its stamp. Where, in the case of regular
shipping lines or direct transport or flights to third country destinations,
the operatorsare able to guarantee the regularity of operationsby othermeans, the endorsement ‘Export’ shall not be required.
6. Where goods sent to a third country or a customs office of exit
under a transit procedure are concerned, the office of departure shallendorse copy 3 in accordance with paragraph 3 and return it to the1993R2454 — EN — 01.04.2002 — 005.001 — 189
M5►
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declarant after making the endorsement ‘Export’, in red, on all copies
of the transit document or any other document replacing it. Thecustoms office of exit shall control the physical exit of the goods.
The first subparagraph shall not apply where presentation at the office
of departure asreferred to in Article 419 (4) and (7) and Article 434(6) and (9) is dispensed with.
6a. Where goods under excise duty suspension arrangements are
sent to a third country under cover of the accompanying documentprovided for by Regulation (EEC) No 2719/92, the customs office ofexport shall endorse Copy No 3 of the Single Administrative Documentin accordance with paragraph 3 and return it to the declarant afterentering the word ‘Export’ in red and affixing the stamp referred to in
paragraph 3 on all copiesof the accompanying document.
Reference shall be made to the accompanying document on Copy No 3
of the Single Administrative Document and vice versa.
The customs office of exit shall supervise the physical exit of the
goodsand s end back the copy of the accompanying document in accor-
dance with Article 19 (4) of Council Directive 92/12/EEC(
1).
Where paragraph 4 applies, the annotation shall be enterd (SIC!
entered) on the excise accompanying document.
7.►C3The customs office of export may ask the exporter to
provide evidence ◄that the goodshave left the cus tomsterritory 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 bedeclared at the customs office of exit.
Member States may provide that this provision shall not apply when
the person making the export declaration is acting as a professionalcustoms agent on behalf of others.
2. Oral declarationsmay be made only at the cus tomsoffice of exit.
Article 795
Where goodsleave the cus tomsterritory 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 isestablished. The provisions of Article 790 shall apply in these circum-stances.
Acceptance of this declaration shall be subject to presentation by the
exporter, to the satisfaction of the customs authorities of the customs
office concerned, of evidence concerning the nature and quantity of
the goods in question and the circumstances under which they left thecustoms territory of the Community. That office shall also endorsecopy 3 of the Single Administrative Document.
Retrospective acceptance of the declaration shall not preclude applica-
tion of the penalties in force nor the consequences which may arise as
regardsthe common agricultural policy.
Article 796
1. Where goods released for export do not leave the customs terri-
tory of the Community, the exporter shall immediately inform thecustoms office of export. Copy 3 of the declaration in question shallbe returned to that office.1993R2454 — EN — 01.04.2002 — 005.001 — 190
(1) OJ No L 76, 26. 3. 1992, p. 1.▼M5
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2. Where, in the cases referred to in Article 793 (5) or (6), a change
in the transport contract has the effect of terminating inside thecustoms territory of the Community a transport operation which should
have finished outside it, the companies or authorities in question may
only carry out the amended contract with the agreement of the customsoffice referred to in Article 793 (2) (a) or, in the case of a transitoperation, the office of departure. In this case copy 3 should bereturned.
CHAPTER2
Temporary exportation using an ATA carnet
Article 797
1. An ATA carnet may be used for export where the following
conditionsare fulfilled:
(a) the ATA carnet shall be issued in a Member State of the Commu-
nity and endorsed and guaranteed by an association established in
the Community forming part of an international guarantee chain.
The Commission shall publish a list of the associations;
(b) the ATA carnet shall be applicable only to Community goods:
— which have not been subject on export from the customs terri-
tory of the Community to customs export formalities with aview to the payment of refundsor other export amountsunder
the common agricultural policy,
— in respect of which no other financial benefit has been granted
under the common agricultural policy, coupled with an obliga-tion to export the said goods,
— in respect of which no request for repayment has been
submitted;
(c) the documents referred to in Article 221 must be presented. The
customs authorities may require production of the transport docu-
ment;
(d) the goodsmus t be intended for reimportation.
2. Where goodscovered by an ATA carnet are entered for the
purposes of temporary exportation, the customs office of export shallcarry out the following formalities:
(a) verify the information given in boxesA to G of the exportation
voucher against the goods under cover of the carnet;
(b) complete, where appropriate, the box on the cover page of the
carnet headed ‘Certificate by customs authorities’;
(c) complete the counterfoil and box H of the exportation voucher;
(d) enter itsname 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 inparagraph 2, but it shall not complete box 7 of the exportation counter-foil, which must be completed by the customs office of exit.
4. The time limit for reimportation of the goodslaid down by the
customs authorities in box H (b) of the exportation voucher may notexceed the validity of the carnet.
Article 798
Where goodswhich left the cus tomsterritory of the Community under
cover of an ATA carnet are no longer intended to be reimported, anexport declaration containing the particularsreferred to in Annex 37shall be presented to the customs office of export.
On presentation of the carnet in question, the latter shall endorse copy
3 of the export declaration and shall invalidate the reimportationvoucher and counterfoil.1993R2454 — EN — 01.04.2002 — 005.001 — 191
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TITLE V
OTHERCUSTOMS-APPROVEDTREATMENTSORUSES
CHAPTER1
Free zones and free warehouses
Section 1
ProvisionscommontoSections2and3
Subsection 1
Definitionsandgeneral provisions
Article 799
For the purposes of this Chapter:(a) ‘control type I’ means controls principally based on the existence
of a fence;
(b) ‘control type II’ meanscontrolsprincipally bas ed on the formal-
itiescarried out in accordance with the requirementsof the
customs warehousing procedure;
(c) ‘operator’ meansany pers on carrying on an activity involving the
storage, working, processing, sale or purchase of goods in a freezone or a free warehouse.
Article 800
Any person may apply to the customs authorities designated by the
Member Statesfor a part of the cus tomsterritory of the Communityto be designated a free zone or for a free warehouse to be set up.
Article 801
1. The application for an authorisation to build in a free zone shall
be made in writing.
2. The application referred to in paragraph 1 shall specify the
activity for which the building will be used and give any other infor-
mation that will enable the customs authorities designated by the
Member Statesto evaluate the groundsfor granting the authoris ation.
3. The competent customs authorities shall grant authorisation in
cases where the application of customs rules would not be impeded.
4. Paragraphs 1, 2 and 3 shall also apply where a building in a free
zone or a building constituting a free warehouse is converted.
Article 802
The customs authorities of the Member States shall communicate the
following information to the Commission:
(a) the free zonesin exis tence and in operation in the Community
according to the classification under Article 799;
(b) the designated customs authorities to which the application referred
to in Article 804 must be presented.
The Commission shall publish the information referred to in (a) and (b)
in theOfficial Journalofthe EuropeanCommunities , C series.1993R2454 — EN — 01.04.2002 — 005.001 — 192
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Subsection 2
Approvalofthestockrecords
Article 803
1. The carrying on of activities by an operator shall be subject to the
approval by the customs authorities of the stock records referred to:
— in Article 176 of the Code in the case of a free zone of control type
I or a free warehouse;
— in Article 105 of the Code in the case of a free zone of control type
II.
2. The approval shall be issued in writing. It shall be accorded only
to persons offering all the necessary guarantees concerning the applica-tion of the provisions on free zones or free warehouses.
Article 804
1. The application for approval of the stock records shall be
submitted in writing to the customs authorities designated by the
Member State where the free zone or free warehouse is located.
2. The application referred to in paragraph 1 shall specify which
activities are envisaged, this information being considered as the notifi-cation referred to in Article 172(1) of the Code. It shall include the
following:
(a) a detailed description of the stock records kept or to be kept;
(b) the nature and customs status of the goods to which these activities
relate;
(c) where applicable, the customs procedure under which the activities
are to be carried out;
(d) any other information needed by the customs authorities in order to
ensure the proper application of the provisions.
Section 2
Provisions applicable to free zones of control type I and to free
warehouses
Subsection 1
Controls
Article 805
The fence enclosing free zones shall be such as to facilitate supervision
by the customs authorities outside the free zone and prevent any goodsbeing removed irregularly from the free zone.
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C9The first subparagraph ◄shall also apply mutatis mutandis to
free warehouses.
The area immediately outside the fence shall be such as to permit
adequate supervision by the customs authorities. Access to the saidarea shall require the consent of the said authorities.
Article 806
The stock records to be kept for the free zone or free warehouse shall
include in particular:
(a) particulars of marks, identifying numbers, number and kind of
packages, the quantity and usual commercial description of thegoodsand, where relevant, the identification marksof thecontainer;
(b) information enabling the goodsto be monitored at any time, in
particular their location, the customs-approved treatment or useassigned to them after storage in the free zone or free warehouse1993R2454 — EN — 01.04.2002 — 005.001 — 193
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or their re-entry into another part of the customs territory of the
Community;
(c) reference particulars of the transport document used on entry and
removal of the goods;
(d) indication of customs status and, where relevant, reference particu-
larsof the certificate certifying thiss tatusreferred to in Article
812;
(e) particularsof us ual formsof handling;
(f) asthe cas e may be, one of the indicationsreferred to in Articles
549, 550 or 583;
(g) particularsconcerning goodswhich would not be s ubject upon
release for free circulation or temporary importation to importduties or commercial policy measures, the use or destination ofwhich must be checked.
The customs authorities may waive the requirement for some of this
information where supervision or control of the free zone or the freewarehouse is not affected.
Where records have to be kept for the purposes of a customs proce-
dure, the information contained in those records need not appear inthe stock records.
Article 807
The inward processing or processing under customs control procedures
shall be discharged in respect of the compensating products, processed
products or goods in the unaltered state situated in a free zone or free
warehouse by entry in the stock records of the free zone or free ware-house. Reference particulars of such entry shall be recorded in therecords for inward processing or processing under customs control, asthe case may be.
Subsection 2
Other provisions concerning the operation of free zone of control
typeIandfree warehouses
Article 808
Commercial policy measures provided for in Community acts shall be
applicable to non-Community goodsplaced in a free zone or free ware-
house only to the extent that they refer to the entry of goods into thecustoms territory of the Community.
Article 809
Where the elements for assessment of the customs debt to be taken into
consideration are those applicable before the goods have undergoneusual forms of handling referred to in Annex 72, an Information SheetINF8 may be issued in accordance with Article 523.
Article 810
A victualling warehouse may be set up in a free zone or a free ware-
house in accordance with Article 40 of Regulation (EC) No 800/1999.
Article 811
In the case of the re-exportation of non-Community goods which are
not unloaded or which are transhipped, the notification referred to inArticle 182(3) of the Code shall not be required.
Article 812
Where the customs authorities certify the Community or non-Commu-
nity status of the goods, in accordance with Article 170(4) of the Code,they shall use a form conforming to the model and provisions in Annex109.1993R2454 — EN — 01.04.2002 — 005.001 — 194
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The operator shall certify the Community status of the goods by means
of that form where non-Community goodsare declared for releas e forfree circulation in accordance with Article 173(a) of the Code,
including where discharging the inward processing or processing under
customs control procedures.
Section 3
Provisionsapplicabletofree zonesofcontroltypeII
Article 813
Without prejudice to the provisions in section 1 and in Article 814, the
provisions laid down for the customs warehouse arrangements shall beapplicable to the free zone of control type II.
Article 814
Where non-Community goodswhich are not unloaded or which are
only transhipped are placed under the free zone using the local clear-
ance procedure and re-exported later using the same procedure, thecustoms authorities may relieve the operator from the obligation toinform the competent customs office of each arrival or departure ofsuch goods. In this case, the control measures shall take account ofthe special nature of the situation.
The short-term storage of goods in connection with such transhipment
shall be considered to be an integral part of the transhipment.
CHAPTER2
Re-exportation, destruction and abandonment
Article 841
Where re-exportation is subject to a customs declaration, the provisions
of Articles788 to 796 s hall apply mutatis mutandis , without prejudice
to particular provisions which may apply when the previous customs
procedure with economic impact isdis charged.
Article 842
1. For the purposes of Article 182 (3) of the Code, notification of
destruction of goods shall be made in writing and signed by the personconcerned. The notification must be made in sufficient time to allow
the customs authorities to supervise the destruction.
2. Where the goods in question are already the subject of a declara-
tion accepted by the customs authorities, they shall make a reference tothe destruction on the declaration and invalidate the declaration inaccordance with Article 66 of the Code.
The customs authorities present when the goods are destroyed shall
specify on the form or declaration the type and quantity of any wasteor scrap resulting from the destruction in order to determine the itemsof charge applicable to them and to be used when they are assignedanother customs-approved treatment or use.
3. The provisions of the first subparagraph of paragraph 2 shall
applymutatismutandis to goodsabandoned to the Exchequer.
TITLE VI
GOODS LEAVING THE CUSTOMS TERRITORY OF THE
COMMUNITY
Article 843
1. ThisTitle laysdown the conditionsapplicable to goodsmoving
from one point in the customs territory of the Community to another1993R2454 — EN — 01.04.2002 — 005.001 — 195
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which temporarily leave that territory, whether or not crossing the terri-
tory of a third country, whose removal or export from the customsterritory of the Community is prohibited or is subject to restrictions,
duties or other charges on export by a Community measure in so far
as that measure so provides and without prejudice to any special provi-sions which it may comprise.
These conditions shall not, however, apply:
— where, on declaration of the goodsfor export from the cus toms
territory of the Community, proof is furnished to the customs office
at which export formalitiesare carried out that an adminis trative
measure freeing the goods from restriction has been taken, thatany duties, taxes or other charges due have been paid or that, inthe circumstances obtaining, the goods may leave the customs terri-tory of the Community without further formalities, or
— where the goods are transported by direct flight without stopping
outside the customs territory of the Community, or by a regular
shipping service within the meaning of Article 313a.
2. Where the goodsare placed under a Community trans it proce-
dure, the principal shall enter on the document used for the
Community transit declaration, specifically in box 44 (‘Additonal infor-
mation’) of the Single Administrative Document where that is used,one of the following phrases:
— Salida de la Comunidad sometida a restricciones o imposiciones en
virtud del (de la) Reglamento/Directiva/Decisión n
o…
— Udpassage fra Fællesskabet undergivet restriktioner eller afgifter i
henhold til forordning/direktiv/afgørelse nr. …
— Ausgang aus der Gemeinschaft — gemäß Verordnung/Richtlinie/
Beschluß Nr. … Beschränkungen oder Abgaben unterworfen.
—Η έξοδος από την Κοινότητα υποβάλλεται σε περιορισµούς η
σε επιβαρύνσεις από τον κανονισµό /την οδηγία /την απόφαση
αριθ.…
— Exit from the Community subject to restrictions or charges under
Regulation/Directive/Decision No …
— Sortie de la Communauté soumise à des restrictions ou à des impo-
sitions par le règlement ou la directive/décision no…
— Uscita dalla Comunità soggetta a restrizioni o ad imposizioni a
norma del(la) regolamento/direttiva/decisione n. …
— Bij uitgang uit de Gemeenschap zijn de beperkingen of heffingen
van Verordening/Richtlijn/Besluit nr. … van toepassing.
— Saída da Comunidade sujeita a restrições ou a imposições pelo(a)
Regulamento/Directiva/Decisão no…
— Yhteisöstä vientiin sovelletaan asetuksen/direktiinvinl./päätöksen
N:o … mukaisia rajoituksia tai maksuja
— Utförsel från gemenskapen omfattas i enlighet med förordning/
direktiv/beslut … av restriktioner eller pålagor
3. Where the goodsare:
(a) placed under a customs procedure other than the Community transit
procedure, or
(b) moved without being under a customs procedure.
The T5 control copy shall be made out in accordance with Articles
912a to 912g. In box 104 of the T5 form a cross shall be entered in
the square ‘Other (specify)’ and the phrase stipulated in paragraph 2added.
In the case of goods falling within point (a) of the first subparagraph,
the T5 control copy shall be made out at the customs office at which
the formalitiesrequired for cons ignment of the goodsare completed. Inthe case of goods falling within point (b) of the first subparagraph, theT5 control copy shall be presented with the goods at the competentcustoms office for the place where the goods leave the customs terri-tory of the Community.1993R2454 — EN — 01.04.2002 — 005.001 — 196
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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 wherethe goodsare brought back into the cus tomsterritory of the Commu-nity.
4. Paragraph 3 shall also apply to goods moving from one point in
the customs territory of the Community to another through the territoryof one or more of the EFTA countriesreferred to in Article 309(f)which are reconsigned from one of those countries.
5. If the Community measure referred to in paragraph 1 provides for
the lodging of a guarantee, that guarantee shall be lodged in accordancewith Article 912b(2).
6. Where the goods, on arrival at the office of destination, either are
not immediately recognised as having Community status or do notimmediately undergo the customs formalities required for goodsbrought into the customs territory of the Community, the office ofdestination shall take all the measures prescribed for them.
7. In the circumstances described in paragraph 3, the office of desti-
nation shall return the original of the T5 control copy without delay tothe address shown in box B ‘Return to …’ of the T5 form once all the
required formalitieshave been completed and annotationsmade.
8. Where the goodsare not brought back into the cus tomsterritory
of the Community, they shall be deemed to have left the customs terri-
tory of the Community irregularly from the Member State where either
they were placed under the procedure referred to in paragraph 2 or theT5 control copy wasmade out.
PART III
Privileged operations
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 obtaining refundsor other
amountsprovided for on exportation under the common agriculturalpolicy,
or
— goods in respect of which a financial advantage other than the said
refundsor other amountshasbeen granted under the common agri-cultural policy, entailing an obligation to export the said goods,
provided it is established, as appropriate, that the refunds or other
amounts paid have been repaid, or that the necessary steps have beentaken by the competent authorities for such sums to be withheld, or thatthe other financial advantagesgranted have been cancelled, and that thegoods:
(i) could not be entered for home use in the country to which they
were sent on account of laws in force in that country;1993R2454 — EN — 01.04.2002 — 005.001 — 197
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(ii) were returned by the consignee as being defective or not in accor-
dance with the provisions of the contract relating to them;
(iii) were reimported into the customs territory of the Community
because they could not be used for the purposes intended owingto other circumstances outside the exporter's control.
2. The circumstances referred to in paragraph 1 (iii) shall include
the following:
(a) goodsreturned to the cus tomsterritory of the Community
following damage occurring before delivery to the consignee, eitherto the goods themselves or to the means of transport on which theywere carried;
(b) goods originally exported for the purposes of consumption or sale
in the course of a trade fair or similar occasion which have not
been so consumed or sold;
(c) goodswhich could not be delivered to the cons ignee on account of
hisphys ical or legal incapacity to honour the contract under whichthe goodswere exported;
(d) goods which, because of natural, political or social disturbances,
could not be delivered to their consignee or which reached himafter the mandatory delivery date stipulated in the contract under
which the goodswere exported;
(e) productscovered by the common organization of the market in
fruit and vegetables, exported and sent for sale on consignment,but which were not sold in the market of the third country of desti-nation.
3. Goodsexported under the common agricultural policy with an
export licence or an advance fixing certificate shall not be exemptfrom import duties unless it is established that the relevant Communityprovisions have been complied with.
4. The goodsreferred to in paragraph 1 s hall not be exempt from
import duties unless they are entered for free circulation in the customsterritory of the Community within twelve monthsof the date of
completion of the customs formalities relating to their exportation.
However, where the goodsare declared for free circulation after expiry
of the period referred to in the first subparagraph, the customs authori-tiesof the Member State of reimportation may allow the period to be
exceeded where exceptional circumstances justify this. Where the
customs authorities do allow the period to be exceeded, they shallsend details of the case to the Commission.
Article 845
Returned goodss hall be exempt from import dutieseven where they
represent only a proportion of the goods previously exported from thecustoms territory of the Community.
The same applies where the goods consist of parts or accessories
belonging to machines, instruments, apparatus or other productspreviously exported from the customs territory of the Community.
Article 846
1. By way of derogation from Article 186 of the Code, returned
goods in one of the following situations shall be exempt from import
duties:
(a) goodswhich, after having been exported from the cus tomsterritory
of the Community, have received no treatment other than that
necessary to maintain them in good condition or handling whichalterstheir appearance only;
(b) goodswhich, after having been exported from the cus tomsterritory
of the Community, received treatment other than that necessary tomaintain them in good condition or handling other than that1993R2454 — EN — 01.04.2002 — 005.001 — 198
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altering their appearance, but which proved to be defective or
unsuitable for their intended use, provided that one of the followingconditionsisfulfilled:
— such treatment or handling was applied to the goods solely with
a view to repairing them or restoring them to good condition,
— their unsuitability for their intended use became apparent only
after such treatment or handling had commenced.
2. Where returned goodshave undergone treatment or handling
permitted under paragraph 1 (b) and such treatment would haverendered them liable to import dutiesif they had come under outwardprocessing arrangements, the rules in force for charging duty under thesaid arrangements shall apply.
However, if goods have undergone an operation consisting of repair or
restoration to good condition which became necessary as a result ofunforeseen circumstances which arose outside the customs territory ofthe Community, this being established 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 suchoperation, than their value at the time of export from the customs terri-tory of the Community.
3. For the purposes of the second subparagraph of paragraph 2:
(a) repair or restoration to good condition which became necessary
means: any operation to remedy operating defects or materialdamage suffered by goods while they were outside the customs
territory of the Community, without which the goodscould no
longer be used in the normal way for the purposes for which theywere intended;
(b) the value of returned goods shall be considered not to be higher, as
a result of the operation which they have undergone, than theirvalue at the time of export from the customs territory of theCommunity, when the operation doesnot exceed that which is
strictly necessary to enable them to continue to be used in the
same way as at that time.
When the repair or restoration to good condition of goods necessitates
the incorporation of spare parts, such incorporation shall be limited to
those parts strictly necessary to enable the goods to be used in the same
way asat the time of export.
Article 847
When completing the customs export formalities, the customs authori-
ties shall, at the request of the person concerned, issue a documentcontaining the information necessary for identification of the goods inthe event of their being returned to the customs territory of theCommunity.
Article 848
1. The following shall be accepted as returned goods:
— goodsfor which the following documentsare produced in s upport
of the declaration for release for free circulation:
(a) the copy of the export declaration returned to the exporter by
the customs authorities, or a copy of such document certifiedtrue by the said authorities; or
(b) the information sheet provided for in Article 850.
Where evidence available to the customs authorities at the
customs office of reimportation or ascertainable by them fromthe person concerned indicates that the goods declared for free
circulation were originally exported from the customs territory
of the Community, and at that time satisfied the conditions foracceptance asreturned goods , the documentsreferred to at (a)and (b) shall not be required.
— goods covered by an ATA carnet issued in the Community.1993R2454 — EN — 01.04.2002 — 005.001 — 199
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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 ATAcarnet hasexpired.
In all cases, the formalities laid down in Article 290 (2) shall be carried
out.
2. The first indent of paragraph 1 shall not apply to the international
movement of packing materials, means of transport or certain goodsadmitted under specific customs arrangements where autonomous orconventional provisions lay down that customs documents are notrequired in these circumstances.
Nor shall it apply in cases where goods may be declared for release for
free circulation orally or by any other act.
3. Where they consider it necessary, the customs authorities at the
customs office of reimportation may ask the person concerned
►
C1to submit additional evidence, in particular for the purposes of
identification of the returned goods. ◄
Article 849
1. A declaration for release for free circulation relating to returned
goods whose export may have given rise to the completion of customsexport formalitieswith a view to obtaining refundsor other amountsprovided for on exportation under the common agricultural policy, shallbe 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. Suchcertificate shall contain the particulars necessary to allow the customsoffice where the goodsconcerned were declared for free circulation toverify that it relates to the said goods.
2. When the export of the goodsdid not give ris e to the completion
of customs export formalities with a view to obtaining refunds or otheramountsprovided for on exportation under the common agriculturalpolicy, the certificate shall bear one of the following indications:
— Sin concesión de restituciones u otras cantidades a la exportación,
— Ingen restitutioner eller andre beløb ydet ved udførslen,
— Keine Ausfuhrerstattungen oder sonstige Ausfuhrvergünstigungen,
—∆εν έτυχαν επιδοτήσεων ή άλλων χορηγήσεων κατά την
εξαγωγή ,
— No refundsor other amountsgranted on exportation,
— Sansoctroi de res titutionsou autresmontantsà 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 beviljatsvid exporten,
— Inga bidrag eller andra belopp har beviljatsvid exporten.
3. When the export of the goodsdid give ris e to the completion of
customs export formalities with a view to obtaining refunds or other
amountsprovided for on exportation under the common agricultural
policy, the certificate shall bear one of the following indications:
— Restituciones y otras cantidades a la exportación reintegradas por
… (cantidad),
— De ved udførslen ydede restitutioner eller andre beløb er tilbagebe-
talt for … (mængde),
— Ausfuhrerstattungen und sonstige Ausfuhrvergünstigungen für …
(Menge) zurückbezahlt,
—Επιδοτήσεις και άλλες χορηγήσεις κατά την εξαγωγή
επεστράφησαν για …(ποσότης) ,
— Refundsand other amountson exportation repaid for … (quantity),1993R2454 — EN — 01.04.2002 — 005.001 — 200
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— Restitutions et autres montants à l'exportation remboursés pour …
(quantité),
— Restituzioni e altri importi all'esportazione rimborsati per …
(quantità),
— Restituties en andere bedragen bij de uitvoer voor … (hoeveelheid)
terugbetaald,
— Restituições e outros montantes na exportação reembolsados para
… (quantidade),
— Vientituki ja muut vietäessä maksetut määrät maksettu takaisin …
(määrä) osalta — De vid exporten beviljade bidragen eller andra
belopp har betalatstillbaka för … (kvantitet),
— De vid exporten beviljade bidragen eller andra belopp har betalats
tillbaka för … (kvantitet),
or
— Título de pago de restituciones u otras cantidades a la exportación
anulado por … (cantidad),
— Ret til udbetaling af restitutioner eller andre beløb ved udførslen er
annulleret for … (mængde),
— Auszahlungsanordnung über die Ausfuhrerstattungen und sonstigen
Ausfuhrvergünstigungen für … (Menge) ungültig gemacht,
—Αποδεικτικό πληρωµής επιδοτήσεων ή άλλων χορηγήσεων
κατά την εξαγωγή ακυρωµένο για …(ποσότης) ,
— Entitlement to payment of refundsor other amountson exportation
cancelled for … (quantity),
— Titre de paiement desres titutionsou autresmontantsà l'exportation
annulé pour … (quantité),
— Titolo di pagamento delle restituzioni o di altri importi all'esporta-
zione annullato per … (quantità),
— Aanspraak op restituties of andere bedragen bij uitvoer vervallen
voor … (hoeveelheid),
— Título de pagamento de restituições ou outros montantes à expor-
tação anulado para … (quantidade),
— Oikeus vientitukeen tai muihin vietäessä maksettuihin määriin
peruutettu … (määrä) osalta — Rätt till utbetalning av bidrag ochandra belopp vid exporten har annulleratsför … (kvantitet),
— Rätt till utbetalning av bidrag och andra belopp vid exporten har
annulleratsför … (kvantitet),
depending on whether the refundsor other amountsprovided for on
exportation have or have not already been paid by the competentauthorities.
4. In the case referred to in subparagraph (b) of the first indent of
Article 848 (1), the certificate referred to in paragraph 1 shall be
made out on the information sheet INF 3 provided for in Article 850.
5. When the customs authorities at the customs office where the
goodsare declared for releas e for free circulation have the meanstosatisfy themselves that no refund or other amount provided for onexportation under the common agricultural policy hasbeen granted,and cannot subsequently be granted, the certificate referred to in para-
graph 1 shall not be required.
Article 850
Information sheet INF 3 shall be drawn up in an original and two
copieson formswhich conform to the s pecimensappearing in Annex110.1993R2454 — EN — 01.04.2002 — 005.001 — 201
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Article 851
1. Subject to paragraph 3, information sheet INF 3 shall be issued at
the exporter's request by the customs authorities at the customs officeof exportation at the time of completion of the export formalitiesforthe goodsconcerned, if the exporter declaresthat it isprobable thatthese goods will be returned via a customs office other than the
customs office of exportation.
2. Information sheet INF 3 may also be issued, at the exporter's
request, by the customs authorities at the customs office of exportation
after completion of the export formalitiesfor the goodsconcerned,
provided that these authorities can establish, on the basis of the infor-mation at their disposal, that the particulars in the exporter's requestrelate to the goodsexported.
3. In the case of the goods referred to in Article 849 (1), information
sheet INF 3 may be issued only after completion of the relevantcustoms export formalities, and subject to the proviso in paragraph 2.
In addition, it may be issued only on condition that:
(a) box B has been completed and endorsed by the customs authorities
beforehand; and
(b) box A has been completed and endorsed by the customs authorities
beforehand, where the information contained therein isrequired.
Article 852
1. Information sheet INF 3 shall contain all items of information
required by the customs authorities for the purpose of identifying theexported goods.
2. Where it isexpected that the exported goodswill be returned to
the customs territory of the Community through several customs offices
other than the customs office of exportation, the exporter may ask forseveral information sheets INF 3 to be issued to cover the total quantityof the goodsexported.
Similarly, the exporter may ask the customs authorities which issued an
information sheet INF 3 to replace it by several information sheets INF3 covering the total quantity of goodsincluded in the information s heetINF 3 initially issued.
The exporter may also ask for an information sheet INF 3 to be issued
in respect of a proportion only of the exported goods.
Article 853
The original and one copy of information sheet INF 3 shall be returned
to the exporter for presentation at the customs office of reimportation.The second copy shall be kept in the official files of the customs autho-
rities who issued it.
Article 854
The customs office of reimportation shall record on the original and on
the copy of information sheet INF 3 the quantity of returned goodsexempted from import duties, retaining the original and sending thecopy, bearing the reference number and the date of declaration forfree circulation, to the customs authorities who issued it.
The said customs authorities shall compare this copy with the one in
their possession and retain it in their official files.
Article 855
In the event of theft, loss or destruction of the original information
sheet INF 3, the person concerned may ask the customs authoritieswhich issued it for a duplicate. They shall comply with this request if1993R2454 — EN — 01.04.2002 — 005.001 — 202
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the circumstances warrant it. A duplicate so issued shall bear one of the
following indications:
— DUPLICADO,
— DUPLIKAT,
— DUPLIKAT,
—ΑΝΤΙΓΡΑΦΟ ,
— DULICATE,— DUPLICATA,
— DUPLICATO,
— DUPLICAAT,
— SEGUNDA VIA,
— 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 exporta-
tion shall communicate to the former all the information at theirdisposal to enable them to determine whether the goods meet theconditions necessary to benefit from the provisions of this part.
2. Information sheet INF 3 may be used for the request and the
transmission of the information referred to in paragraph 1.
TITLE II
PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS
TAKEN FROM THE TERRITORIAL SEA OF A THIRD
COUNTRYBYCOMMUNITYFISHINGVESSELS
Article 856a
1. Exemption from import dutiesfor the productsreferred to in
Article 188 of the Code shall be subject to the presentation of a certi-
ficate in support of the declaration for release for free circulationrelating to those products.
2. For productsto be releas ed for free circulation in the Community,
in the situations referred to in Article 329(a) to (d), the master of theCommunity vessel making the catch shall complete boxes 3, 4 and 5and, if need be, box 9, of the certificate. If the catch hasbeenprocessed on board, the master of the vessel shall also complete boxes6, 7 and 8.
Articles330, 331 and 332 s hall apply to completion of the corre-
sponding boxes on the certificate.
When the declaration is made for release for free circulation of these
products, the declarant shall complete boxes 1 and 2 of the certificate.
3. The certificate must conform to the model set out in Annex 110a
and be drawn up in accordance with paragraph 2.
4. Where the productsare declared for releas e for free circulation at
the port where they were unloaded from the Community fishing vessel
which made the catch, the derogation referred to in Article 326(2) shallapply mutatismutandis .
5. For the purposes of paragraphs 1 to 4, the meaning of ‘Commu-
nity fishing vessel’ and ‘Community factory vessel’ shall be as definedin Article 325(1) while ‘products’ shall be taken to mean thoseproductsand goodsreferred to in Articles326 to 332, where referenceis made to those provisions.1993R2454 — EN — 01.04.2002 — 005.001 — 203
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6. In order to ensure that paragraphs 1 to 5 are complied with, the
Member State administrations shall accord each other mutual assistancein checking that certificatesare authentic and the particularsin them
accurate.
PART IV
CUSTOMSDEBT
TITLE I
SECURITY
Article 857
1. The types of security other than cash deposits or guarantors,
within the meaning of Articles193, 194 and 195 of the Code, and thecash deposit or the submission of securities for which Member Statesmay opt even if they do not comply with the conditionslaid down inArticle 194 (1) of the Code, shall be as follows:
(a) the creation of a mortgage, a charge on land, an antichresis or other
right deemed equivalent to a right pertaining to immovable prop-
erty;
(b) the cession of a claim, the pledging, with or without surrendering
possession, of goods, securities or claims or, in particular, a savingsbank book or entry in the national debt register;
(c) the assumption of joint contractual liability for the full amount of
the debt by a third party approved for that purpose by the customsauthoritiesand, in particular, the lodging of a bill of exchange thepayment of which isguaranteed by s uch 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 in which and the conditions under which
recourse 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.
TITLE II
INCURRENCEOFTHEDEBT
CHAPTER1
Failures which have no significant effect on the operation of
temporary storage or of the customs procedure
Article 859
The following failures shall be considered to have no significant effect
on the correct operation of the temporary storage or customs procedurein question within the meaning of Article 204 (1) of the Code,provided:
— they do not constitute an attempt to remove the goods unlawfully
from customs supervision,
— they do not imply obviousnegligence on the part of the pers on
concerned, and1993R2454 — EN — 01.04.2002 — 005.001 — 204
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— all the formalities necessary to regularize the situation of the goods
are subsequently carried out:
1. exceeding the time limit allowed for assignment of the goods to
one of the customs-approved treatments or uses provided forunder the temporary storage or customs procedure in question,where the time limit would have been extended had an exten-sion been applied for in time;
2. in the case of goods placed under a transit procedure, failure to
fulfil one of the obligationsentailed by the us e of that proce-dure, where the following conditionsare fulfilled:
(a) the goodsentered for the procedure were actually pres ented
intact at the office of destination;
(b) the office of destination has been able to ensure that the
goods were assigned a customs-approved treatment or use
or were placed in temporary storage at the end of the transitoperation;
(c) where the time limit set under Article 356 has not been
complied with and paragraph 3 of that Article doesnotapply, the goods have nevertheless been presented at theoffice of destination within a reasonable time;
3. in the case of goods placed in temporary storage or under the
customs warehousing procedure, handling not authorized inadvance by the customs authorities, provided such handlingwould have been authorized if applied for;
4. in the case of goods placed under the temporary importation
procedure, use of the goods otherwise than as provided for inthe authorization, provided such use would have been author-ized under that procedure if applied for;
5. in the case of goods in temporary storage or placed under a
customs procedure, unauthorized movement of the goods,provided the goods can be presented to the customs authorities
at their request;
6. in the case of goods in temporary storage or entered for a
customs procedure, removal of the goods from the customsterritory of the Community or their introduction into a freezone of control type I within the meaning of Article 799 or
into a free warehouse without completion of the necessary
formalities;
7. in the case of goods or products physically transferred within
the meaning of Articles296, 297 or 511, failure to fulfil oneof the conditionsunder which the trans fer takesplace, where
the following conditionsare fulfilled:
(a) the person concerned can demonstrate, to the satisfaction of
the customs authorities, that the goods or products arrivedat the specified premises or destination and, in cases of
transfer based on Articles 296, 297, 512(2) or 513, that the
goodsor productshave been duly entered in the recordsofthe specified premises or destination, where those Articlesrequire such entry in the records;
(b) where a time limit set in the authorisation was not
observed, the goods or products nevertheless arrived at thespecified premises or destination within a reasonable time;
8. in the case of goods eligible on release for free circulation for
the total or partial relief from import dutiesreferred to inArticle 145 of the Code, the existence of one of the situationsreferred to in Article 204 (1) (a) or (b) of the Code while thegoodsconcerned are in temporary s torage or under anothercustoms procedure before being released for free circulation;1993R2454 — EN — 01.04.2002 — 005.001 — 205
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9. in the framework of inward processing and processing under
customs control, exceeding the time-limit allowed for submis-sion of the bill of discharge, provided the limit would have
been extended had an extension been applied for in time;
10. exceeding the time-limit allowed for temporary removal from a
customs warehouse, provided the limit would have been
extended had an extension been applied for in time.
Article 860
The customs authorities shall consider a customs debt to have been
incurred under Article 204 (1) of the Code unless the person who
would be the debtor establishes that the conditions set out in Article859 are fulfilled.
Article 861
The fact that the failuresreferred to in Article 859 do not give ris e to a
customs debt shall not preclude the application of provisions of crim-inal law in force or of provisions allowing cancellation and withdrawalof authorizations issued under the customs procedure in question.
CHAPTER2
Natural wastage
Article 862
1. For the purposes of Article 206 of the Code, the customs authori-
ties shall, at the request of the person concerned, take account of the
quantities missing wherever it can be shown that the losses observed
result solely from the nature of the goods and not from any negligenceor 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 proces-
sing the goods in question imposed by the customs authorities or by
normal practice.
Article 863
The customs authorities may waive the obligation for the person
concerned to show that the goods were irretrievably lost for reasons
inherent in their nature where they are satisfied that there is no otherexplanation for the loss.
Article 864
The national provisions in force in the Member States concerning stan-
dard ratesfor irretrievable los sdue to the nature of the goods
themselves shall be applied where the person concerned fails to showthat the real loss exceeds that calculated by application of the standardrate for the goodsin ques tion.
CHAPTER3
Goods in special situations
Article 865
The presentation of a customs declaration for the goods in question, or
any other act having the same legal effects, and the production of a
document for endorsement by the competent authorities, shall beconsidered as removal of goods from customs supervision within themeaning of Article 203 (1) of the Code, where these acts have theeffect of wrongly conferring on them the customs status of Communitygoods.1993R2454 — EN — 01.04.2002 — 005.001 — 206
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However, in the case of airline companies authorised to use a simpli-
fied transit procedure with the use of an electronic manifest, the goodsshall not be considered to have been removed from customs supervi-
sion if, at the initiative or on behalf of the person concerned, they are
treated in accordance with their status as non-Community goods beforethe customs authorities find the existence of an irregular situation andif the behaviour of the person concerned does not suggest any fraudu-lent dealing
Article 866
Without prejudice to the provisions laid down concerning prohibitions
or restrictions which may be applicable to the goods in question, wherea customs debt on importation is incurred pursuant to Articles 202,
203, 204 or 205 of the Code and the import dutieshave been paid,
those goods shall be deemed to be Community goods without theneed for a declaration for entry into free circulation.
Article 867
The confiscation of goods pursuant to Article 233 (c) and (d) of the
Code shall not affect the customs status of the goods in question.
Article 867a
1. Non-Community goodswhich have been abandoned to the Exche-
quer or seized or confiscated shall be considered to have been enteredfor the customs warehousing procedure.
2. The goods referred to in paragraph 1 may be sold by the customs
authoritiesonly on the condition that the buyer immediately carriesout
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 according to the procedures
in force in the Member States.
3. Where the administration decides to deal with the goods referred
to in paragraph 1 otherwise than by sale, it shall immediately carry outthe formalities to assign them one of the customs-approved treatments
or uses laid down in Article 4 (15) (a), (b), (c) and (d) of the code.
TITLE III
RECOVERYOFTHEAMOUNTOFTHECUSTOMSDEBT
Article 868
Member Statesneed not enter in the accountsamountsof duty of les s
than ECU 10.
There shall be no post-clearance recovery of import duties or export
dutieswhere the amount per recovery action isles sthan ECU 10.
Article 869
The customs authorities shall themselves decide not to enter uncol-
lected dutiesin the accounts :
(a) in cases in which preferential tariff treatment has been applied in
the context of a tariff quota, a tariff ceiling or other arrangementswhen entitlement to thistreatment had been ended at the time ofacceptance of the customs declaration without that fact having1993R2454 — EN — 01.04.2002 — 005.001 — 207
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been published in the Official Journal of the European Commu-
nitiesbefore the release for free circulation of the goods in
question or, where such fact is not published, having been made
known in an appropriate manner in the Member State concerned,
the person liable for payment for his part having acted in goodfaith and complied with all the provisions laid down by the legisla-tion in force asregardsthe cus tomsdeclaration;
(b) in cases in which they consider that the conditions laid down in
Article 220 (2) (b) of the Code are fulfilled, provided that theamount not collected from the operator concerned in respect ofone or more import or export operationsbut in cons equence of a
single error is less than ►
M14ECU 50 000 ◄;
(c) in cases in which the Member State to which the said authorities
are subject has been so authorized in accordance with Article 875.
Article 870
Each Member State shall keep at the disposal of the Commission a list
of the cases in which the provisions of Article 869(a), (b) or (c) havebeen applied.
Article 871
In cases other than those referred to in Article 869, where the customs
authoritieseither cons ider that the conditionslaid down in Article 220(2) (b) of the Code are fulfilled or are in doubt as to the precise scopeof 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 down in Articles872 to 876. The case submitted to the Commission shall contain allthe information required for a full examination. ►
M10It must also
contain a signed statement from the person concerned with the case to
be brought before the Commission certifying that he has read the case
and stating, either that he has nothing to add, or listing all the addi-tional information which he considers should be included. ◄
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 concernedin full knowledge of the facts, the Commission may request that addi-tional 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 theMember 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.
Article 872a
Where, at any time in the procedure provided for in Articles872 and
873, the Commission intends to take a decision unfavourable towardsthe person concerned by the case presented, it shall communicate itsobjectionsto him/her in writing, together with all the documentson
which it bases those objections. The person concerned by the case
submitted to the Commission shall express his/her point of view inwriting within a period of one month from the date on which the objec-tions were sent. If he/she does not give a point of view within thatperiod, he/she shall be deemed to have waived the right to express aposition.1993R2454 — EN — 01.04.2002 — 005.001 — 208
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Article 873
After consulting a group of experts composed of representatives of all
Member States, meeting within the framework of the Committee to
consider the case in question, the Commission shall decide whetherthe circumstances under consideration are or are not such that theduties in question need not be entered in the accounts.
Such decision must be taken within ►
M14nine months ◄of 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 inorder that it may take a decision, the ►
M14nine months ◄shall be
extended by a period equivalent to that between the date the Commis-sion sent the request for additional information and the date it received
that information.
Where the Commission has notified the person concerned of its objec-
tionsin accordance with Article 872a, the period of nine monthss hall
be extended by one month.
Article 874
The Member State concerned shall be notified of the decision referred
to in Article 873 as soon as possible and in any event within 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 ques-tion need not be entered in the accounts, the Commission may, under
conditionswhich it s hall determine, authorize one or more Member
States to refrain from post-clearance entry in the account in casesinvolving comparable issues of fact and of law.
In such a case, the decision referred to in Article 873 shall also be noti-
fied 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 failsto notify a decis ion to the Member Stateconcerned within the period referred to in Article 874, the customsauthorities of that Member State shall not enter the duties in questionin the accounts.
Article 876a
1. The customs authorities shall suspend the debtor's obligation to
pay the duties until such time as they have taken a decision on therequest, 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) in cases where a request has been presented for remission pursuant
to Article 236 in conjunction with Article 220 (2) (b) of the Codeor pursuant to Article 238 or Article 239, the customs authoritiesconsider that the conditions laid down in the relevant provisionmay be regarded ashaving 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 theconditionsreferred to in the s econd paragraph of Article 244 of theCode have been fulfilled.1993R2454 — EN — 01.04.2002 — 005.001 — 209
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It shall not be necessary to require a security where such requirement
would be likely, owing to the debtor's circumstances, to cause seriouseconomic or social difficulties.
2. In cases where goods in one of the circumstances referred to in
the second indent of Article 233 (c) or in Article 233 (d) of the Codeare seized, the customs authorities shall suspend the debtor's obligationto pay the duties if they consider that the conditions for confiscationmay be regarded ashaving been fulfilled.
TITLE IV
REPAYMENT OR REMISSION OF IMPORT OR EXPORT
DUTIES
CHAPTER1
General provisions
Article 877
1. For the purposes of this Title:
(a)customs office of entry in the accounts means: the customs office
where the import or export duties whose repayment or remissionis requested were entered in the accounts;
(b)decision-making customs authority means: the customs authority
competent to decide on an application for repayment or remissionof import or export dutiesin the Member State where the dutiesconcerned were entered in the accounts;
(c)supervising customs office means: the customs office having juris-
diction over the goodswhich gave ris e to entry in the accountsofthe import or export duties whose repayment or remission isrequested, the said office carrying out certain checks required forappraisal of the application;
(d)implementing customs office means: the customs office which
adopts the measures necessary to ensure that the decision to repayor remit the import or export dutiesiscorrectly implemented.
2. The functions of office of entry in the accounts, decision-making
customs authority, supervising customs office and implementingcustoms office may be carried out wholly or in part by the same
customs office
CHAPTER2
Implementing provisions relating to Articles 236 to 239 of the Code
Section 1
Application
Article 878
1. Application for repayment or remission of import or export
duties, hereinafter referred to as ‘application for repayment or remis-sion’, shall be made by the person who paid or is liable to pay thoseduties, or the persons who have taken over his rights and obligations.
Application for repayment or remission may also be made by the repre-
sentative of the person or persons referred in the first subparagraph.
2. Without prejudice to Article 882, application for repayment or
remission shall be made, in one original and one copy, on a form
conforming to the specimen and provisions in Annex 111.
However, application for repayment or remission may also be made, at
the request of the person or persons referred to in paragraph 1, on plainpaper, provided it containsthe information appearing in the s aidAnnex.1993R2454 — EN — 01.04.2002 — 005.001 — 210
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Article 879
1. Applications for repayment or remission, accompanied by the
documentsreferred to in Article 6 (1) of the Code, mus t be lodged
with the customs office of entry in the accounts, unless the customsauthorities designate another office for this purpose; the said officeshall transmit it immediately after acceptance to the decision-makingcustoms authority if it is not itself designated as such.
2. The customs office referred to in paragraph 1 shall enter the date
of receipt on the original and the copy of the application. It shall returnthe copy to the applicant.
Where the second subparagraph of Article 878 (2) is applied, the said
customs office shall acknowledge receipt in writing to the applicant.
Article 880
Without prejudice to any specific provisions adopted in this connection
under the common agricultural policy, an application relating to goodsin respect of which an import or export licence or advance fixing certi-ficate wasproduced when the relevant cus tomsdeclaration waslodged
must also be accompanied by certification issued by the authorities
responsible for issuing such licence or certificate attesting that thenecessary steps have been taken to cancel the effects of the said licenceor certificate.
Such certification shall not be required, however:
— where the customs authority to which the application is submitted
itself issued the licence or certificate in question,
— where the ground relied upon in support of the application is a
substantive error that has no effect on the attribution of the licence
or certificate in question.
Article 881
1. The customs office referred to in Article 879 may accept an
application not containing all the information provided for on theform referred to in Article 878 (2). However, the application must
contain at least the information to be entered in boxes 1 to 3 and 7.
2. Where paragraph 1 is applied, the said customs office shall set a
time limit for the supply of any missing particulars and/or documents.
3. Where the time limit set by the customs office pursuant to para-
graph 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 goodson which export dutieswere levied at the time
of their export from the customs territory of the Community, repay-
ment or remission of these duties shall be subject to the presentationto the customs authorities of a request accompanied by:
(a) the document issued as evidence of payment, where the amounts
concerned have already been collected;
(b) the original, or the copy certified by the customs office of reimpor-
tation, of the declaration for free circulation relating to the returnedgoods.
This document shall bear one of the following endorsements made
by the customs office of reimportation:
— Mercancíasde retorno en aplicación de la letra (b) del apartado
2 del artículo 185 del Código,
— Returvarer i henhold til kodeksens artikel 185, stk. 2, litra (b),— Rückwaren gemäß Artikel 185 Absatz 2 Buchstabe (b) des
Zollkodex,1993R2454 — EN — 01.04.2002 — 005.001 — 211
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—Εµπορεύµατα επανεισαγόµενα κατ 'εφαρµογή του άρθρου
185 παράγραφος 2 στοιχείο (β) του κώδικα ,
— Goodsadmitted asreturned goodsunder Article 185 (2) (b) of
the Code,
— Marchandises en retour en application de l'article 185 para-
graphe 2 point (b) du code,
— Merci in reintroduzione in applicazione dell'articolo 185, para-
grafo 2, lettera (b) del codice,
— Goederen die met toepassing van artikel 185, lid 2, onder (b),
van het Wetboek kunnen worden toegelaten alsterugkerende
goederen,
— Mercadoriasde retorno por aplicação da alínea (b) do no2d 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 copy of the export declaration returned to the exporter at the
time of completion of the export formalitiesfor the goods , or a
copy thereof certified by the customs office of exportation.
Where the decision-making customs authority is already in possession
of the particularscontained in one or more of the declarationsreferredto at (a), (b) or (c) above, the declaration or declarationsconcernedneed not be produced.
2. The request referred to in paragraph 1 must be lodged with the
customs office referred to in Article 879 within 12 months of the date
of acceptance of the export declaration.
Section 2
Procedure forgrantingrepaymentorremission
Article 883
The decision-making customs authority may authorize completion of
the customs formalities to which any repayment or remission may besubject before it has ruled on the application for repayment or remis-sion. 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, the goods in respect ofwhich repayment or remission of duties has been requested may notbe transferred to a location other than that specified in the said applica-tion unless the applicant notifies in advance the customs office referred
to in Article 879, which shall in turn inform the decision-making
customs authority.
Article 885
1. Where an application for repayment or remission relates to a case
where supplementary information must be obtained or where the goodsmust be examined in order to ensure that the conditions for repaymentor remission laid down in the Code and in this Title are satisfied, thedecision-making customs authority shall adopt the measures necessary
to that end, if necessary by requesting the assistance of the supervising
customs office, specifying the nature of the information to be obtainedor of the checksto be carried out.
The supervising customs office shall comply promptly with this request
and shall forward the information obtained and the results of the checkscarried out to the decision-making customs authority.1993R2454 — EN — 01.04.2002 — 005.001 — 212
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2. Where the application relatesto goodswhich are s ituated in a
Member State other than that in which the import or export dutieswere entered in the accounts, the provisions of Chapter 4 of this Title
shall apply.
Article 886
1. When the decision-making customs authority possesses all the
necessary particulars, it shall give its decision in writing on the appli-
cation for repayment or remission in accordance with Article 6 (2) and(3) of the Code.
2. Where the application is approved, the decision shall include all
the particulars necessary for its implementation.
Depending on the circumstances, some or all of the following particu-
lars shall appear in the decision:
(a) the information necessary for identifying the goods to which it
applies;
(b) the grounds for repayment or remission of the import or export
dutiesand a reference to the corres ponding article of the Codeand, where appropriate, the corresponding article of this Title;
(c) the use to which the goods may be put or the destination to which
they may be sent, depending on the possibilities available in theparticular case under the Code and where appropriate on the basisof a specific authorization by the decision-making customsauthority;
(d) the time limit for completion of the formalitiesto which repayment
or remission of the import or export duties is subject;
(e) a statement indicating that the import or export duties will not be
repaid or remitted until the implementing customs office has
informed the decision-making customs authority that the formalities
to which repayment or remission is subject have been completed;
(f) particularsof any requirementsto which the goodsremain s ubject
pending implementation of the decision;
(g) a notice informing the recipient that he must give the original of
the decision to the implementing customs office of his choicewhen presenting the goods.
Article 887
1. The implementing customs office shall take steps to ensure:
— where appropriate, that the requirementsreferred 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 orexport duties.
2. Where the decision specifies that the goods may be placed in a
customs warehouse, a free zone or a free warehouse, and the recipientavails himself of this opportunity, the necessary formalities must becarried out with the implementing customs office.
3. Where the decision to repay or remit duties specifies a use to
which the goodsare to be put or a des tination to which they are to besent which can be established only in a Member State other than that inwhich the implementing customs office is located, proof of complianceshall be furnished by production of a control copy T 5 issued and used
in accordance with the provisions of ►
M18Articles912a to 912g ◄,
and of thisArticle.
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;1993R2454 — EN — 01.04.2002 — 005.001 — 213
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(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 following customs procedure …,
— Placing in a free zone or free warehouse;
(d) box 106 shall contain reference particulars of the decision granting
repayment or remission of duties;
(e) box 107 shall contain the words ‘Articles 877 to 912 of Regulation
(EEC) No 2454/93’.
4. The supervising customs office which establishes or on whose
responsibility it is established that the goods have actually been usedfor the purpose specified or have arrived at the prescribed destination
shall complete the box entitled ‘Control of use and/or destination’ of
the control document by entering a cross against ‘have received theuse and/or destination declared overleaf’ and giving the relevant date.
5. When the implementing customs office has satisfied itself that the
conditions set out in paragraph 1 are fulfilled, it shall send a certificateto that effect to the decision-making customs authority.
Article 888
A decision-making customs authority having approved an application
for repayment or remission of duties shall repay or remit such duty
only after receiving the certificate referred to in Article 887 (5).
Article 889
1. Where the request for repayment or remission is based on the
existence, at the time when the declaration of release for free circula-
tion wasaccepted, of a reduced or zero rate of import duty on the
goodsunder a tariff quota, a tariff ceiling or other preferential tariffarrangements, repayment or remission shall be granted only on condi-tion that, at the time of lodging the application for repayment orremission accompanied by the necessary documents:
— in the case of a tariff quota, its volume has not been exhausted,
— in other cases, the rate of duty normally due has not been re-estab-
lished.
If the conditionslaid down in the preceding paragraph are not fulfilled,
repayment or remission shall nevertheless be granted where the failure
to apply the reduced or zero rate of duty to the goodswasthe res ult of
an error on the part of the customs authorities themselves and thedeclaration for free circulation contained all the particularsand wasaccompanied by all the documents necessary for application of thereduced or zero rate.
2. Each Member State shall keep at the disposal of the Commission
a list of the cases in which the provisions of the second subparagraphof paragraph 1 have been applied
Article 890
Where a certificate of origin, movement certificate, internal Commu-
nity transit document or other appropriate document is produced insupport of an application for repayment or remission, indicating thatthe imported goodswere eligible, at the time of acceptance of thedeclaration for free circulation, for Community treatment or preferen-
tial tariff treatment, the decision-making customs authority shall grant
such application only where it is duly established:
— that the document thusproduced referss pecifically to the goodsin
question and that all the conditions relating to acceptance of thesaid document are fulfilled,1993R2454 — EN — 01.04.2002 — 005.001 — 214
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— that all the other conditionsfor 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-making customs authority shall grant
repayment or remission only where it has information showing unequi-vocally that the certificate or document produced post-clearance appliesto the said goods.
Article 891
Repayment or remission of duty shall not be granted where certificates
for the advance fixing of levies are presented in support of the applica-
tion.
Article 892
Import dutiess hall not be repaid or remitted under Article 238 of the
Code where:
— the defective nature of the goodswastaken into cons ideration in
drawing up the termsof the contract, in particular the price, under
which the goodswere entered for a cus tomsprocedure 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 termsof the contract.
Article 893
1. Without prejudice to Article 900 (1) (c), the decision-making
customs authority shall set a deadline, no later than two months fromthe date of notification of the decision to repay or remit import dutiesor export duties, for completion of the customs formalities to which therepayment or remission of duties is subject.
2. Failure to observe the deadline referred to in paragraph 1 shall
result in loss of entitlement to repayment or remission except wherethe person concerned by the decision proves that he was preventedfrom meeting this deadline by unforeseeable circumstances or force
majeure .
Article 894
Where destruction of the goods authorized by the decision-making
customs authority produces waste or scrap, such waste or scrap shall
be regarded asnon-Community goodsonce a decis ion hasbeen taken
accepting the application for repayment or remission.
Article 895
Where the authorization referred to in the second subparagraph of
Article 238 (2) (b) of the Code is granted, the customs authorities shall
take all necessary steps to ensure that goods placed in a customs ware-
house, free zone or free warehouse may subsequently be recognized asnon-Community goods.
Article 896
1. Goodswhich, under the common agricultural policy, are entered
for a customs procedure involving the obligation to pay import dutiesunder an import licence or advance fixing certificate shall benefit fromArticles237, 238 and 239 of the Code only where the cus tomsofficereferred to in Article 879 is satisfied that the necessary steps have been
taken by the competent authoritiesto cancel the effectswith regard to
the certificate under which the importation took place.
2. Paragraph 1 shall also apply in the case of re-exportation, placing
in a customs warehouse, free zone or free warehouse, or destruction ofthe goods.1993R2454 — EN — 01.04.2002 — 005.001 — 215
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Article 897
Where it isnot the complete article that isexported, re-exported or
destroyed or assigned to another authorized customs treatment or use,
but one or more partsor componentsof that article, the amount to be
repaid or remitted shall be the difference between the amount of importdutieson the complete article and the amount of import dutieswhichwould have been chargeable on the remainder of the article if the latterhad been entered in the unaltered state for a customs procedure invol-ving the obligation to pay such duties on the date on which the
complete article wass o entered.
Article 898
The amount referred to in Article 240 of the Code ishereby s et at
ECU 10.
CHAPTER3
Specific provisions relating to the application of Article 239 of the
Code
Section 1
Decisions to be taken by the customs authorities of the Member
States
Article 899
Without prejudice to other situations to be considered case by case in
accordance with the procedure laid down in Articles905 to 909, wherethe decision-making customs authority establishes that an applicationfor repayment or remission submitted to it under Article 239 (2) ofthe Code:
— is based on grounds corresponding to one of the circumstances
referred to in Articles 900 to 903, and that these do not resultfrom deception or obviousnegligence on the part of the pers onconcerned, it shall repay or remit the amount of import duties
concerned.
‘The person concerned’ shall mean the person or persons referred to
in Article 878 (1), or their representatives, and any other person
who wasinvolved with the completion of the cus tomsformalitiesrelating to the goods concerned or gave the instructions necessaryfor 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 ofimport dutiesconcerned.
Article 900
1. Import dutiess hall be repaid or remitted where:
(a) non-Community goodsplaced under a cus tomsprocedure invol-
ving total or partial relief from import dutiesor goodsreleas ed
for free circulation with favourable tariff treatment by reason of
their end-use are stolen, provided that the goods are recoveredpromptly and placed again in their original customs situation inthe state they were in when they were stolen;
(b) non-Community goodsare inadvertently withdrawn from the
customs procedure involving total or partial relief from the saiddutiesunder which they had been placed, provided that, ass oonasthe error isfound, they are placed again in their originalcustoms situation in the state they were in when they were with-
drawn;
(c) it is impossible to operate the mechanism for opening the means of
transport on which goods previously released for free circulationare located and accordingly to unload them on arrival at theirdestination, provided that they are immediately re-exported;1993R2454 — EN — 01.04.2002 — 005.001 — 216
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(d) goods originally released for free circulation are subsequently
returned to their non-Community supplier, under the outwardprocessing arrangements, to enable him — free of charge — to
eliminate defects existing prior to the release of the goods (even
if found after release of the goods) or to bring them into linewith the provisions of the contract under which they were releasedfor free circulation, and the said supplier decides to keep the goodspermanently 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 accountsof import dutiesactually due on goodsreleased for free circulation with full relief from such duties, thatthe goods in question have been re-exported from the customsterritory of the Community without customs supervision, providedit is established that the substantive conditions laid down in the
Code for the repayment or remission of such import duties would
actually have been met at the time of re-exportation if the amounthad been levied when the goodswere releas ed for free circulation;
(f) a judicial body hasforbidden the marketing of an item previous ly
entered for a customs procedure obliging the person concerned topay 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 itis established that the item in question has not actually been usedin the Community;
(g) the goodshave been entered for a cus tomsprocedure involving the
obligation to pay such duties by a declarant empowered to do soon hisown 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 inhisorder;
(j) after having been released for a customs procedure involving the
obligation to pay import duties, the goods are found not to havecomplied, at the time of their release, with the rules in force
concerning their use or marketing and therefore cannot be used
for the purpose intended by the consignee;
(k) the use of the goods by the consignee for the purpose intended is
prevented or substantially restricted as a result of measures ofgeneral scope taken, after the date of release for a customs proce-dure involving the obligation to pay import duties, by an authority
or other body having the appropriate power of decision;
(l) total or partial import duty relief applied for by the person
concerned in accordance with existing provisions cannot, throughno fault of the person concerned, be granted by the customs autho-rities, who shall accordingly enter in the accounts the importdutieswhich have become due;
(m) the goodsreached the cons ignee after the binding delivery dates
stipulated in the contract under which they were entered for a
customs procedure involving the obligation to pay import duties;
(n) it has not been possible to sell the goods in the customs territory
of the Community and they are delivered free of charge to chari-ties:
— carrying out their activitiesin a third country, provided that
they are represented in the Community,
or
— carrying out their activitiesin the cus tomsterritory of the
Community, provided that they are eligible for relief in thecase of importation for free circulation of similar goods fromthird countries.1993R2454 — EN — 01.04.2002 — 005.001 — 217
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(o) the customs debt has been incurred otherwise than under Article
201 of the Code and the person concerned is able to produce acertificate of origin, a movement certificate, an internal Commu-
nity transit document or other appropriate document showing that
if the imported goodshad been entered for free circulation theywould have been eligible for Community treatment or preferentialtariff treatment, provided the other conditionsreferred to in Article890 were satisfied.
2. Without prejudice to paragraph 3, repayment or remission of
import dutiesin the cas esreferred to in paragraph 1 (c) and (f) to (n)shall, except where the goods are destroyed by order of a publicauthority or delivered free of charge to charitiescarrying out theiractivitiesin 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-making authority shall permit re-export of the
goodsto be replaced by their des truction or by placing them, with aview to re-export, under the external Community transit procedure,under the customs warehousing arrangements, or in a free zone or freewarehouse.
However, concerning the cases referred to in paragraph 1 (g), (i) and
(1), the decision-making authority may, if requested, permit re-exportof the goodsto be replaced by placing them under the cus tomsware-
housing 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 ◄, repayment or remission of import duties shall
be conditional on re-export of the goodsto the original s upplier or toanother address specified by him.
4. In addition, the supervising customs office must be satisfied that
the goods have been neither used nor sold before their re-exportation.
Article 901
1. Import dutiess hall be repaid or remitted where:
(a) goodsentered in error for a cus tomsprocedure involving the obli-
gation to pay import dutieshave been re-exported from the cus toms
territory of the Community without having been previously entered
for the customs procedure under which they should have beenplaced, provided the other conditionslaid down in Article 237 ofthe Code have been met;
(b) the goodshave been re-exported or des troyed in accordance with
Article 238 (2) (b) of the Code without customs supervision,
provided the other conditionslaid down in the s aid Article have
been 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 conditionslaid down in Article 900 (2) and (4)have been met.1993R2454 — EN — 01.04.2002 — 005.001 — 218
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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 respectof which repayment or remission is requested:
— have actually been re-exported from the customs territory of the
Community, or
— have been destroyed under the supervision of authorities or
persons empowered to certify such destruction officially;
(b) the return to the decision-making customs authority of any docu-
ment certifying the Community status of the goods in questionunder cover of which the said goods may have left the customs
territory of the Community, or the presentation of whatever
evidence the said authority considers necessary to satisfy itselfthat the document in question cannot be used subsequently inconnection with any importation of goodsinto the Community.
Article 902
1. For the purposes of Article 901 (2):
(a) the evidence needed to enable the decision-making customs
authority to satisfy itself that the goods in respect of which repay-ment or remission is requested have actually been re-exported from
the customs territory of the Community shall consist of the presen-
tation by the applicant of:
— the original or a certified copy of the declaration for export of
the goodsfrom the cus tomsterritory 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 presentedin the form of:
— certification by the customs office in the third country of desti-
nation confirming that the goodshave arrived, or
— the original or a certified copy of the customs declaration for
the goodsmade in the third country of des tination.
These documents must be accompanied by administrative and
commercial documentation enabling the decision-making customs
authority to check that the goodsexported from the cus tomsterri-tory of the Community are the same as those which had beendeclared for a customs procedure involving the obligation to payimport duties, namely:
— the original or a certified copy of the declaration for the said
procedure,
and
— where this is considered necessary by the decision-making
customs authority, commercial or administrative documents(such as invoices, dispatch details, transit documents or healthcertificates) containing a full description of the goods (tradedescription, quantities, marks and other identifying particulars)which were presented with the declaration for the said proce-
dure or with the declaration for export from the customs
territory of the Community or the customs declaration madefor the goods in the third country of destination, as the casemay be;
(b) The evidence needed to enable the decision-making customs
authority to satisfy itself that the goods in respect of which repay-ment or remission is requested have actually been destroyed underthe supervision of authorities or persons authorized to certify offi-1993R2454 — EN — 01.04.2002 — 005.001 — 219
▼B
cially such destruction shall consist of the presentation by the
applicant of:
— a report or declaration of destruction drawn up by the authori-
ties under whose supervision the goods were destroyed, or a
certified copy thereof, or
— a certificate drawn up by the person authorized to certify
destruction, accompanied by evidence of his authority.
These documents shall contain a sufficiently full description of the
destroyed goods (trade description, quantities, marks and other
identifying particulars) to enable the customs authorities to satisfythemselves, by means of comparison with the particulars given inthe declaration for a customs procedure involving the obligation topay import dutiesand the accompanying commercial documents(invoices, dispatch details, etc.), that the destroyed goods are those
which had been declared for the said procedure.
2. Where the evidence referred to in paragraph 1 isins ufficient to
allow the decision-making customs authority to take a decision on the
case submitted to it in full knowledge of the facts, or where certain
evidence is not available, such evidence may be supplemented orreplaced by any other documents considered necessary by the saidauthority.
Article 903
1. For returned goodsin res pect of which an export duty waslevied
when they were exported from the customs territory of the Community,
entry for free circulation shall give the right to repayment of theamountslevied.
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
goodsare declared for releas e for free circulation that the goodsare
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 dutiess hall not be repaid or remitted where the only grounds
relied on in the application for repayment or remission are, as thecase may be:
(a) re-export from the customs territory of the Community of goods
previously entered for a customs procedure involving the obligationto pay import duties, for reasons other than those referred to inArticle 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 acustoms procedure involving the obligation to pay import dutiesafter their release by the customs authorities;
(c) presentation, for the purpose of obtaining preferential tariff treat-
ment of goodsdeclared 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-making customs authority to which an appli-
cation for repayment or remission under Article 239 (2) of the Codehas been submitted cannot take a decision on the basis of Article 899,1993R2454 — EN — 01.04.2002 — 005.001 — 220
▼B
but the application is supported by evidence which might constitute a
special situation resulting from circumstances in which no deceptionor obviousnegligence may be attributed to the pers on 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 Arti-cles906 to 909.
However, except if the decision-making customs authority is in doubt,
it can decide itself to grant repayment or remission of the duties incases in which it considers that the conditions laid down in Article
239(1) of the Code are fulfilled, provided that the amount concerned
per operator in respect of one or more import or export operations,but arising from one and the same special situation, is less thanECU 50 000'.
The term ‘the person concerned’ shall be interpreted in the same way
asin Article 899.
In all other cases, the decision-making customs authority shall refuse
the application.
2. The case sent to the Commission shall include all the facts neces-
sary for a full examination of the case presented. ►
M10It shall also
include a statement, signed by the applicant for repayment or remis-sion, certifying that he has read the case and stating either that he hasnothing to add or listing all the additional information that he considersshould be included. ◄
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 concernedin full knowledge of the facts, the Commission may ask for additionalinformation to be supplied.
3. Without awaiting completion of the procedure laid down in Arti-
cles 906 to 909, the decision-making customs authority may, ifrequested, permit the customs formalities relating to the re-export ordestruction of the goods to be carried out before the Commission hasgiven 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 daysof receipt of the cas e referred to in Article 905 (2) the
Commission shall forward a copy thereof to the Member States.
Article 906a
Where, at any time in the procedure provided for in Articles906 and
907, the Commission intends to take a decision unfavourable towardsthe applicant for repayment or remission, it shall communicate itsobjectionsto him/her in writing, together with all the documentson
which it bases those objections. The applicant for repayment or remis-
sion shall express his/her point of view in writing within a period ofone month from the date on which the objections were sent. If he/shedoes not give his/her point of view within that period, he/she shall bedeemed to have waived the right to express a position.
Article 907
After consulting a group of experts composed of representatives of all
Member States, meeting within the framework of the Committee toconsider the case in question, the Commission shall decide whether ornot the special situation which has been considered justifies repaymentor remission.1993R2454 — EN — 01.04.2002 — 005.001 — 221
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▼M14
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That decision shall be taken within ►M14nine months ◄of the date
on which the case referred to in Article 905 (2) is received by theCommission. 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 ◄shall be extended by a period
equivalent to that between the date the Commission sent the requestfor additional information and the date it received that information.
Where the Commission has notified the person applying for repayment
or remission of its objections, in accordance with Article 906a, theperiod of nine monthss hall be extended by one month.
Article 908
1. The Member State concerned shall be notified of the decision
referred to in Article 907 as soon as possible and in any event within30 daysof the expiry of the time limit s et in Article 907.
A copy of the decision shall be sent to the other Member States.
2. The decision-making authority shall decide whether to grant or
refuse the application made to it on the basis of the Commission's deci-sion notified in accordance with paragraph 1.
3. Where it is established by the decision referred to in Article 907
that the circumstances under consideration justify repayment or remis-sion, the Commission may, under conditions which it shall determine,
authorize one or more Member Statesto repay or remit dutiesin cas es
involving comparable issues of fact and of law.
In such a case, the decision referred to in Article 907 shall also be noti-
fied 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 ques-tion within the time limit set in Article 908, the decision-making
customs authority shall grant the application.
CHAPTER4
Administrative assistance between the Customs authorities of the
Member States
Article 910
In the cases referred to in Article 885 (2), the decision-making customs
authority shall send the supervising customs office two copies of itsrequest made out in writing on a form conforming to the model inAnnex 112. The request shall be accompanied by originals or copiesof the application for repayment or remission and of all documents
necessary to enable the supervising customs office to obtain the infor-
mation or carry out the checksreques ted.
Article 911
1. Within two weeks of the date of receipt of the request the super-
vising customs office shall obtain the information or carry out thechecks requested by the decision-making customs authority. It shallenter the results obtained in the portion of the original of the documentreferred to in Article 910 reserved for that purpose and shall return the
said document to the decision-making customs authority together with
all the documentsforwarded to it.
2. Where it isunable to obtain the information or carry out the
checksreques ted within the two-week period referred to in paragraph1, the supervising customs office shall acknowledge receipt of therequest submitted to it within that period by returning to the decision-1993R2454 — EN — 01.04.2002 — 005.001 — 222
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makingcustomsauthoritythecopyofthedocumentreferredtoin
Article910dulyannotated.
Article912
TheimplementingcustomsofficeshallsendthecertificatereferredtoinArticle887(5)tothedecision-makingcustomsauthorityonaform
conformingtothespecimeninAnnex113.
PartIVa
CONTROLSONTHEUSEAND/ORDESTINATIONOFGOODS
Article912a
1.Forpurposesofthispart:
(a)‘competentauthorities’means:thecustomsauthoritiesoranyother
MemberStateauthorityresponsibleforapplyingthispart;
(b)‘office’means:thecustomsofficeorbodyresponsibleatlocal
levelforapplyingthispart;
(c)‘T5controlcopy’means:aT5originalandcopymadeouton
formscorrespondingtothespecimeninAnnex63accompanied
whereappropriatebyeitheroneormoreoriginalandcopyforms
T5biscorrespondingtothespecimeninAnnex64oroneormore
originalandcopyloadinglistT5correspondingtothespecimenin
Annex65.TheformsshallbeprintedandcompletedinaccordancewiththeexplanatorynoteinAnnex66and,whereappropriate,anyadditionalinstructionslaiddowninotherCommunityrules.
2.WhereapplicationofCommunityrulesconcerninggoodsimportedinto,exportedfrom,ormovingwithinthecustomsterritoryoftheCommunityissubjecttoproofofcompliancewith ►
C6the
conditions provided for or prescribed by that measure ◄for the use
and/or destination of the goods, such proof shall be furnished byproduction of a T5 control copy, completed and used in accordancewith the provisions of this part.
3. All goodsentered on a given T5 control copy s hall be loaded on a
single means of transport within the meaning of the second subpara-
graph of ►
M21Article 349(1) ◄, intended for a single consignee
and the same use and/or destination.
The competent authoritiesmay allow the form corres ponding to the
specimen in Annex 65 to be replaced by T5 loading lists made out byan integrated electronic or automatic data-processing system or bydescriptive lists drawn up for the purposes of carrying out dispatch/export formalitieswhich include all the particularsprovided for in theAnnex 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 consideredappropriate 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 goodsdescribed in that document to the declared use and/or dispatch thegoodsto the declared des tination.
That person shall be liable in the event of the misuse by any person of
any T5 control copy which the former hasdrawn up.
5. By way of derogation from paragraph 2 and unless otherwise
provided in the Community rulesrequiring a control on the us e and/or
destination of the goods, each Member State shall have the right torequire that the proof of goods having been assigned to the use and/ordestination provided for or prescribed shall be furnished in accordancewith a national procedure, provided that the goodsdo not leave itsterritory before they have been assigned to that use and/or destination.1993R2454 — EN — 01.04.2002 — 005.001 — 223
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Article 912b
1. A T5 control copy shall be made out in one original and at least
one copy. Each of their forms must bear the original signature of theperson concerned and include all the particulars regarding the descrip-
tion of goodsand any additional information required by the provis ions
relating to the Community rulesimpos ing the control.
2. Where the Community rulesimpos ing the control provide for the
lodging of a guarantee, it shall be lodged:
— at the agency designated by those rules or, failing that, at either the
office which issues the T5 control copy or another office designated
for that purpose by the Member State to which that office belongs,
and
— in that manner laid down in those rules or, failing that, by the
authoritiesof that Member State.
In that case, one of the following phrases shall be entered in box 106
of the T5 form:
— Garantía constituida por un importe de … euros
— Sikkerhed på … EUR
— Sicherheit in Höhe von … EURO geleistet
—Κατατεθείσα εγγύηση ποσού …ΕΥΡΩ
— Guarantee of EUR … lodged
— Garantie d'un montant de … eurosdépos ée
— 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 imposing the control specify a time
limit for assigning the goods to a particular use and/or destination, thestatement ‘Time limit of … days for completion’ in box 104 of the T5form shall be completed.
4. Where the goodsare moving under a cus tomsprocedure, 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 areference to the document used for the procedure.
5. Where the goodsare not placed under a cus tomsprocedure, the
T5 control copy shall be issued by the office where the goods aredispatched.
One of the following phrases shall be entered in box 109 of the T5
form:
— Mercancíasno incluidasen un régimen aduanero
— Ingen forsendelsesprocedure
— Nicht in einem Zollverfahren befindliche Waren—Εµπορεύµατα εκτός τελωνειακού καθεστώτος
— Goodsnot covered by a cus tomsprocedure
— Marchandises hors régime douanier— Merci non vincolate ad un regime doganale
— Geen douaneregeling
— Mercadoriasnão s ujeitasa regime aduaneiro— Tullimenettelyn ulkopuolella olevat tavarat
— Varorna omfattasinte av något tullförfarande.1993R2454 — EN — 01.04.2002 — 005.001 — 224
▼M18
6.TheT5controlcopyshallbeendorsedbytheofficereferredtoin
paragraphs4and5.Suchendorsementshallcomprisethefollowing,toappearinboxA(officeofdeparture)ofthosedocuments:
(a)inthecaseoftheT5form,thenameandstampoftheoffice,the
signatureofthecompetentperson,thedateofauthenticationanda
registrationnumberwhichmaybepre-printed;
(b)inthecaseoftheT5 bisformorT5loadinglist,theregistration
numberappearingontheT5form.Thatnumbershallbeinserted
eitherbymeansofastampincorporatingthenameoftheofficeorbyhand;inthelattercaseitshallbeaccompaniedbytheofficialstampofthesaidoffice.
7.UnlessotherwiseprovidedintheCommunityrulesrequiringacontrolontheuseand/ordestinationofthegoods, ►
M21Article
357◄shallapplymutatismutandis .Theofficereferredtoinpara-
graphs4and5shallverifytheconsignmentandshallcompleteandendorseboxD,‘Controlbyofficeofdeparture’,onthefrontoftheT5form.
8.Theofficereferredtoinparagraphs4and5shallkeepacopyof
eachT5controlcopy.Theoriginalsofthesedocumentsshallbereturnedtothepersonconcernedassoonasalladministrativeformal-itieshavebeencarriedout,andboxesA(Officeofdeparture),andB(Returnto…)oftheT5form,dulycompleted.
9.Article360shallapply mutatismutandis .
Article912c
1.ThegoodsandtheoriginalsoftheT5controlcopiesshallbe
presentedattheofficeofdestination.
UnlessotherwiseprovidedintheCommunityrulesrequiringacontrol
ontheuseand/ordestinationofthegoods,theofficeofdestinationmayallowthegoodstobedelivereddirecttotheconsigneeonsuch
conditionsasitshalllaydowntoenableittocarryoutitscontrolon
orafterarrivalofthegoods.
AnypersonwhopresentsaT5controlcopyandtheconsignmentto
whichitrelatestotheofficeofdestinationmay,onrequest,obtainareceiptmadeoutonaformcorrespondingtothespecimeninAnnex47.ThereceiptmaynotreplacetheT5controlcopy.
2.WheretheCommunityrulesrequireacontrolontheexitofgoods
fromthecustomsterritoryoftheCommunity:
—forgoodsleavingbysea,theofficeofdestinationshallbetheoffice
responsiblefortheportwherethegoodsareloadedonthevessel
operatingaserviceotherthanaregularshippingservicewithinthe
meaningofArticle313a,
—forgoodsleavingbyair,theofficeofdestinationshallbetheoffice
responsiblefortheinternationalCommunityairport,withinthemeaningofArticle190(b),atwhichthegoodsareloadedonan
aircraftboundforanairportoutsidetheCommunity,
—forgoodsleavingbyanyothermodesoftransport,theofficeof
destinationshallbetheofficeofexitreferredtoinArticle793(2).
3.Theofficeofdestinationshallcarryoutcontrolsontheuseand/or
destination ►
C6providedfororprescribed. ◄Itshallregisterthe
particularsof the T5 control copy by keeping a copy of the s aid docu-
ment where appropriate, and the result of the controls which have beencarried out.
4. The office of destination shall return the original of the T5
control copy to the address shown in box B (‘Return to …’) of the T5form once all the required formalitieshave been completed and annota-tionsmade.1993R2454 — EN — 01.04.2002 — 005.001 — 225
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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 authoritiesshall take the necessary steps to enable the office referred to in Article912b(2) to recover, where applicable from the guarantee lodged, theproportion corresponding to those quantities.
However, at the request of the person concerned, those authorities may
decide to collect, where applicable from the guarantee, an amountobtained by taking the proportion of the guarantee corresponding tothe amount of goods not assigned to the specified use and/or destina-
tion by the end of the prescribed time limit, and multiplying that by
the quotient obtained from dividing the number of daysover the timelimit required for those quantities to be assigned their use and/or desti-nation by the length, in days, of the timelimit.
This paragraph shall not apply where the person concerned can show
that the goods in question have been lost through force majeure .
3. If, within six months either of the date on which the T5 control
copy was issued or of expiry of the time limit entered in box 104 ofthe T5 form under ‘Time limit of …, daysfor completion’, asthecase may be, that copy, duly endorsed by the office of destination,hasnot been received by the return office s pecified in box B of thedocument, the competent authorities shall take the necessary steps to
require the office referred to in Article 912b(2) to recover the guar-
antee provided for in that Article.
Thisparagraph s hall not apply where the delay in returning the T5
control copy wasnot attributable to the pers on concerned.
4. The provisions of paragraphs 2 and 3 shall apply unless otherwise
provided in the Community rulesrequiring a control on the us e and/or
destination of the goods and, in any event, without prejudice to the
provisions concerning the customs debt.
Article 912e
1. Unless otherwise provided in the Community rules requiring a
control on the use and/or destination of the goods, the T5 controlcopy and the consignment which it accompanies may be divided beforecompletion of the procedure for which the form was issued. Consign-ments resulting from such division may themselves be further divided.
2. The office at which the division takes place shall issue, in accor-
dance with Article 912b, an extract of the T5 control copy for each partof the divided consignment.
Each extract shall contain, inter alia , the additional information shown
in boxes100, 104, 105, 106 and 107 of the initial T5 control copy, andshall state the net mass and net quantity of the goods to which thatextract applies. One of the following phrases shall be entered in box
106 of the T5 form used for each extract:
— Extracto del ejemplar de control T5 inicial (número de registro,
fecha, oficina y paísde expedición): …
— Udskrift af det oprindelige kontroleksemplar T5 (registrerings-
nummer, dato, sted og udstedelsesland): …
— Auszug aus dem ursprünglichen Kontrollexemplar T5 (Registrier-
nummer, Datum, ausstellende Stelle und Ausstellungsland): …
—Απόσπασµα του αρχικού αντιτύπου ελέγχου Τ5 (αριθµός
πρωτοκόλλου, ηµεροµηνία, τελωνείο και χώρα έκδοσης): …
— Extract of the initial T5 control copy (registration number, date,
office and country of issue): …
— Extrait de l'exemplaire de contrôle T5 initial (numéro d'enregistre-
ment, date, bureau et paysde délivrance): …1993R2454 — EN — 01.04.2002 — 005.001 — 226
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— Estratto dell'esemplare di controllo T5 originale (numero di regis-
trazione, data, ufficio e paese di emissione): …
— Uittreksel van het oorspronkelijke controle-exemplaar T5 (registra-
tienummer, datum, kantoor en land van afgifte): …
— Extracto do exemplar de controlo T5 inicial (número de registo,
data, estância e país de emissão): …
— Ote alun perin annetusta T5-valvontakappaleesta (kirjaamisnumero,
antamispäivämäärä, -toimipaikka ja -maa): …
— Utdrag ur ursprungligt kontrollexemplar T5 (registreringsnummer,
datum, utfärdande kontor och land): ….
Box B ‘Return to …’ of the T5 form shall contain the information
shown in the corresponding box of the initial T5 form.
One of the following phrases shall be entered in box J ‘Controls on the
use and/or destination’ of the initial T5 form:
— … (número) extractosexpedidos— copiasadjuntas
— … (antal) udstedte udskrifter — kopier vedføjet— … (Anzahl) Auszüge ausgestellt — Durchschriften liegen bei
—… (αριθµός) εκδοθέντα αποσπάσµατα —συνηµµένα αντί-
γραφα
— … (number) extracts issued — copies attached
— … (nombre) extraitsdélivrés— copiesci-jointes— … (numero) estratti rilasciati — copie allegate— … (aantal) uittreksels afgegeven — kopieën bijgevoegd— … (número) de extractosemitidos— cópiasjuntas
— Annettu … (lukumäärä) otetta — jäljennökset liitteenä
— … (antal) utdrag utfärdade — kopier bifogas.
The initial T5 control copy shall be returned without delay to the
address shown in box B ‘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 T5control copies shall accompany each part of the divided consignmentto the corresponding offices of destination where the provisionsreferred to in Article 912c shall be applied.
3. In the case of further division pursuant to paragraph 1, paragraph
2 shall be applied mutatismutandis .
Article 912f
1. The T5 control copy may be issued retrospectively on condition
that:
— the person concerned is not responsible for the failure to apply for
or to issue that document when the goods were dispatched or he canfurnish proof that the failure is not due to any deception or obvious
negligence on hispart,
— the person concerned furnishes proof that the T5 control copy
relatesto goodsin res pect of which all the formalitieshave 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 thesecuring of financial benefits which would not be warranted in thelight of the procedure used, the customs status of the goods andtheir use and/or destination.
Where the T5 control copy is issued retrospectively, the T5 form shall
contain in red one of the following phrases:
— Expedido aposteriori
— Udstedt efterfølgende
— nachträglich ausgestellt1993R2454 — EN — 01.04.2002 — 005.001 — 227
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—Εκδοθέν 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 departureand, if appropriate, the date on which the goodswere produced at theoffice of destination.
2. Duplicatesof T5 control copiesand extract T5 control copies
may be issued by the issuing office at the request of the personconcerned in the event of the loss of the originals. The duplicate shallbear the stamp of the office and the signature of the competent officialand in red block letters, one of the following words:
— DUPLICADO
— DUPLIKAT— DUPLIKAT—ΑΝΤΙΓΡΑΦΟ
— DUPLICATE— DUPLICATA— DUPLICATO— DUPLICAAT— SEGUNDA VIA— KAKSOISKAPPALE— DUPLIKAT.
3. T5 control copies issued retrospectively and duplicates may be
annotated by the office of destination only where that office establishesthat the goods covered by the document in question have been assignedto the use and/or destination provided for or prescribed by the Commu-nity rules.
Article 912g
1. The competent authoritiesof each Member State may, within the
scope of their competence, authorise any person who fulfils the condi-tionslaid down in paragraph 4 and who intendsto cons ign goodsinrespect 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 goodsconcerned or the T5 control copy coveringthem.
2. With regard to the T5 control copy used by authorised
consignors, the competent authorities may:
(a) prescribe the use of forms bearing a distinctive mark as a means of
identifying the authorised consignors;
(b) stipulate that box A of the form, ‘Office of departure’:
— be stamped in advance with the stamp of the office of departure
and signed by an official of that office; or
— be stamped by the authorised consignor with a special approved
metal stamp conforming to the specimen in Annex 62, or
— be pre-printed with the imprint of the special stamp conforming
to the specimen in Annex 62 if printed by a printer approvedfor that purpose. This imprint may also be entered by an inte-grated electronic or automatic data-processing system;
(c) authorise the authorised consignor not to sign forms stamped with
the special approved stamp referred to in Annex 62 which are madeout by an integrated electronic or automatic data-processingsystem. In this event, the space reserved for the signature of the1993R2454 — EN — 01.04.2002 — 005.001 — 228
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declarant in box 110 of the formss hall contain one of the
following phrases:
— Dispensa de la firma, artículo 912 octavo del Reglamento
(CEE) no2454/93
— Underskriftsdispensation, artikel 912g i forordning (EØF) nr.
2454/93
— Freistellung von der Unterschriftsleistung, Artikel 912g der
Verordnung (EWG) Nr. 2454/93
—Απαλλαγή από την υποχρέωση υπογραφής, άρθρο 912 ζ
του κανονισµού (ΕΟΚ) αριθ. 2454 /93
— Signature waived — Article 912g of Regulation (EEC) No
2454/93
— Dispense de signature, article 912 octies du règlement (CEE) no
2454/93
— Dispensa dalla firma, articolo 912 octies del regolamento (CEE)
n. 2454/93
— Vrijstelling van ondertekening — artikel 912 octies van Veror-
dening (EEG) nr. 2454/93
— Dispensada a assinatura, artigo 912o— G do Regulamento (CE)
n. 2454/93
— Vapautettu allekirjoituksesta — asetuksen (ETY) N:o 2454/93
912g artikla
— Befriad från underskrift, artikel 912g i förordning (EEG) nr
2454/93.
3. The authorised consignor shall complete the T5 control copy,
entering the required particulars, including:
— in box A (‘Office of departure’) the date on which the goodswere
consigned and the number allocated to the declaration, and
— in box D (‘Control by office of departure)’ of the T5 form one of
the endorsements:
— Procedimiento simplificado, artículo 912 octavo del Reglamento
(CEE) no2454/93
— Forenklet fremgangsmåde, artikel 912g i forordning (EØF) nr.
2454/93
— VereinfachtesVerfahren, Artikel 912g der Verordnung (EWG)
Nr. 2454/93
—Απλουστευµένη διαδικασία, άρθρο 912 ζ) του κανονισµού
(ΕΟΚ) αριθ. 2454 /93
— Simplified procedure — Article 912g of Regulation (EEC) No
2454/93
— Procédure simplifiée, article 912 octies du règlement (CEE) no
2454/93
— Procedura semplificata, articolo 912 octies del regolamento
(CEE) n. 2454/93
— Vereenvoudigde procedure, artikel 912 octiesvan Verordening
(EEG) nr. 2454/93
— Procedimento simplificado, artigo 912o— G do Regulamento
(CE) no2454/93
— Yksinkertaistettu menettely — asetuksen (ETY) N:o 2454/93
912g artikla
— Förenklat förfarande, artikel 912g i förordning (EEG) nr 2454/
93
and, where appropriate, particularsof the period within which the
goods must be presented at the office of destination, the identifica-
tion measures applied and references to the dispatch document.
That copy, duly completed and, where appropriate, signed by the
approved consignor, shall be deemed to have been issued by the office
indicated by the stamp referred to in paragraph 2(b).
After dispatch of the goods, the authorised consignor shall without
delay send the office of departure a copy of the T5 control copy,1993R2454 — EN — 01.04.2002 — 005.001 — 229
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together with any document on the basis of which the T5 control copy
wasdrawn up.
4. The authorisation referred to in paragraph 1 shall be granted only
to persons who frequently consign goods, whose records enable thecompetent authoritiesto check on their operationsand who have notcommitted serious or repeated offences against the legislation in force.
The authorisation shall specify in particular:
— the office or officescompetent to act asofficesof departure for
consignments,
— the period within which, and the procedure by which, the authorised
consignor is to inform the office of departure of the consignment tobe sent, in order that the office may carry out any controls,
including any required by Community rules, before the departure
of the goods,
— the period within which the goods must be presented at the office
of destination; this period shall be determined according to theconditions of transport or by Community rules,
— the measures to be taken to identify the goods, which may include
the use of special seals approved by the competent authorities andaffixed by the authorised consignor,
— the means for providing guarantees where the issue of the T5
control copy isconditional thereon.
5. The authorised consignor shall take all necessary measures to
ensure the safekeeping of the special stamp or of the forms bearingthe imprint of the stamp of the office of departure or the imprint ofthe special stamp.
The authorised consignor shall bear all the consequences, in particular
the financial consequences, of any errors, omissions or other faults inthe T5 control copieswhich he drawsup or in the performance of theproceduresincumbent on him under the authoris ation provided for inparagraph 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 withthe special stamp, the authorised consignor shall be liable, withoutprejudice to any criminal proceedings, for the payment of duties andother chargeswhich have not been paid and for the repayment of anyfinancial benefitswhich have been wrongly obtained following s uch
misuse, unless he can satisfy the competent authorities by whom he
was authorised that he took all the measures required to ensure thesafekeeping of the special stamp or of the forms bearing the imprintof the stamp of the office of departure or the imprint of the specialstamp.
PART V
FINALPROVISIONS
Article 913
The following Regulation and Directivess hall be repealed:
— Regulation (EEC) No 37/70 of the Commission of 9 January 1970
on determining the origin of essential spare parts for use with anypiece of equipment machine, apparatusor vehicle dis patchedbeforehand(
1),1993R2454 — EN — 01.04.2002 — 005.001 — 230
(1) OJ No L 7, 10. 1. 1970, p. 6.▼B
▼B
— Regulation (EEC) No 2632/70 of the Commission of 23 December
1970 determining the origin of radio and television receivers(1),
— Regulation (EEC) No 315/71 of the Commission of 12 February
1971 on determining the origin of basic wines intended for the
preparation of vermouth, and the origin of vermouth(2),
— Regulation (EEC) No 861/71 of the Commission of 27 April 1971
on determining the origin of tape recorders(3),
— Regulation (EEC) No 3103/73 of the Commission of 14 November
1973 on certificatesof origin and applicationsfor s uch certifi-cates(
4),
— Commission Regulation (EEC) No 2945/76 of 26 November 1976
laying down provisions for the implementation of Council Regula-
tion (EEC) No 754/76 on the customs treatment applicable to goodsreturned to the customs territory of the Community(
5), aslas t
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
applying intra-Community treatment to the fishery catches of
vessels of Member States(6), aslas t amended by Regulation (EEC)
No 3399/91(7),
— Commission Regulation (EEC) No 1494/80 of 11 June 1980 on
interpretative notesand generally. accepted accounting principlesfor the purposes of customs value(
8),
— Commission Regulation (EEC) No 1495/80 of 11 June 1980 imple-
menting certain provisions of Council Regulation (EEC) No 1224/
80 on the valuation of goods for customs purposes(9), aslas t
amended by Regulation (EEC) No 558/91(10),
— Commission Regulation (EEC) No 1496/80 of 11 June 1980 on the
declaration of particularsrelating to cus tomsvalue and on docu-mentsto be furnis hed(
11), aslas t amended by Regulation (EEC)
No 979/93(12),
— Commission Regulation (EEC) No 1574/80 of 20 June 1980 laying
down provisions for the implementation of Articles 16 and 17 ofCouncil Regulation (EEC) No 1430/79 on the repayment or remis-sion of import or export duties(
13),
— 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(14), aslas t amended by
Regulation (EEC) No 2779/90(15);
— Commission Regulation (EEC) No 3179/80 of 5 December 1980 on
postal charges to be taken into consideration when determining thecustoms value of goods sent by post(
16), aslas t amended by Regu-
lation (EEC) No 1264/90(17),
— Commission Regulation (EEC) No 553/81 of 12 February 1981 on
certificatesof origin and applicationsfor s uch certificates(18),
— Commission Regulation (EEC) No 1577/81 of 12 June 1981 estab-
lishing a system of simplified procedures for the determination of1993R2454 — EN — 01.04.2002 — 005.001 — 231
(1) OJ No L 279, 24. 12. 1970, p. 35.
(2) OJ No L 36, 13. 2. 1971, p. 10.
(3) OJ No L 95, 28. 4. 1971, p. 11.
(4) OJ No L 315, 16. 11. 1973, p. 34.
(5) OJ No L 335, 4. 12. 1976, p. 1.
(6) OJ No L 20, 27. 1. 1979, p. 1.
(7) OJ No L 320, 22. 11. 1991, p. 19.
(8) OJ No L 154, 21. 6. 1980, p. 3.
(9) OJ No L 154, 21. 6. 1980, p. 14.
(10) OJ No L 62, 8. 3. 1991, p. 24.
(11) OJ No L 154, 21. 6. 1980, p. 16.
(12) OJ No L 101, 27. 4. 1993, p. 7.
(13) OJ No L 161, 26. 6. 1980, p. 3.
(14) OJ No L 335, 12. 12. 1980, p. 1.
(15) OJ No L 267, 29. 9. 1990, p. 36.
(16) OJ No L 335, 12. 12. 1980, p. 62.
(17) OJ No L 124, 15. 5. 1990, p. 32.
(18) OJ No L 59, 5. 3. 1981, p. 1.
▼B
the customs value of certain perishable goods(1), aslas t amended
by Regulation (EEC) No 3334/90(2),
— Commission Directive 82/57/EEC of 17 December 1981 laying
down certain provisions for implementing Council Directive 79/
695/EEC on the harmonization of proceduresfor the releas e of
goodsfor free circulation (3), aslas t amended by Directive 83/371/
EEC(4),
— Commission Directive 82/347/EEC of 23 April 1982 laying down
certain provisions for implementing Council Directive 81/177/EECon the harmonization of proceduresfor the export of Communitygoods(
5),
— Commission Regulation (EEC) No 3040/83 of 28 October 1983
laying down provisions for the implementation of Articles 2 and
14 of Council Regulation (EEC) No 1430/79 on the repayment orremission of import or export duties(
6),
— Commission Regulation (EEC) No 3158/83 of 9 November 1983 on
the incidence of royaltiesand licence feesin cus tomsvalue(7),
— Commission Regulation (EEC) No 1751/84 of 13 June 1984 laying
down certain provisions for the application of Council Regulation(EEC) No 3599/82(
8), aslas t amended by Regulation (EEC)
No 3693/92(9),
— Commission Regulation (EEC) 3548/84 of 17 December 1984
laying down certain provisions for the application of Regulation(EEC) No 2763/83 on arrangementspermitting goodsto beprocessed under customs control before being put into free circula-tion(
10), aslas t amended by Regulation (EEC) No 2361/87(11),
— Commission Regulation (EEC) No 1766/85 of 27 June 1985 on the
rates of exchange to be used in the determination of customs
value(12), aslas t amended by Regulation (EEC) No 593/91(13),
— Commission Regulation (EEC) No 3787/86 of 11 December 1986
on the annulment or revocation of authorizations issued undercertain customs procedures with economic impact(
14),
— Commission Regulation (EEC) No 3799/86 of 12 December 1986
laying down provisions for the implementation of Council Regula-tion (EEC) No 1430/79 on the repayment or remission of import orexport duties(
15),
— Commission Regulation (EEC) No 2458/87 of 31 July 1987 laying
down provisions for the implementation of Council regulation
(EEC) No 2473/86 on outward processing relief arrangements andthe standard exchange system(
16), aslas t amended by Regulation
(EEC) No 3692/92(17),
— Commission Regulation (EEC) No 4128/87 of 9 December 1987
laying down conditionsfor the entry of flue-cured Virginia type,light air-cured Burley type (including Burley hybrids), light air-
cured Maryland type and fire-cured tobacco, falling within subhead-
ings2401 10 10 to 2401 10 49 and 2401 10 49 and 2401 20 10 to2401 20 49 of the combined nomenclature(
18),1993R2454 — EN — 01.04.2002 — 005.001 — 232
(1) OJ No L 154, 13. 6. 1981, p. 26.
(2) OJ No L 321, 21. 11. 1990, p. 6.
(3) OJ No L 28, 5. 2. 1982, p. 38.
(4) OJ No L 204, 28. 7. 1983, p. 63.
(5) OJ No L 156, 7. 6. 1982, p. 1.
(6) OJ No L 297, 29. 10. 1983, p. 13.
(7) OJ No L 309, 10. 11. 1983, p. 19.
(8) OJ No L 171, 29. 6. 1984, p. 1.
(9) OJ No L 374, 22. 12. 1992, p. 28.
(10) OJ No L 331, 19. 12. 1984, p. 5.
(11) OJ No L 215, 5. 8. 1987, p. 9.
(12) OJ No L 168, 28. 6. 1985, p. 21.
(13) OJ No L 66, 13. 3. 1991, p. 14.
(14) OJ No L 350, 12. 12. 1986, p. 14.
(15) OJ No L 352, 13. 12. 1986, p. 19.
(16) OJ No L 230, 17. 8. 1987, p. 1.
(17) OJ No L 374, 22. 12. 1992 p. 26.
(18) OJ No L 387, 31. 12. 1987, p. 1.
▼B
— Commission Regulation (EEC) No 4129/87 of 9 December 1987
specifying the conditions for the inclusion of certain live animalsof the domestic bovine species and certain meat of the bovine
species under the combined nomenclature listed in Annex C to the
Agreement between the European Economic Community and Yugo-slavia(
1),
— Commission Regulation (EEC) No 4130/87 of 9 December 1987
laying down conditionsfor the entry of fres h table grapesof thevariety Emperor ( Vitis vinifera cv ) falling within subheading
0806 10 11 of the combined nomenclature(
2),
— Commission Regulation (EEC) No 4131/87 of 9 December 1987
determining the conditionsof entry of port, Madeira, s herry,Setubal muscatel and Tokay (Aszu and Szamorodni) wines fallingwithin subheadings 2204 21 41, 2204 21 51, 2204 29 41,2204 29 45, 2204 29 51 and 2204 29 55 of the combined nomencla-
ture(
3), aslas t amended by Regulation (EEC) No 2490/91(4),
— Commission Regulation (EEC) No 4132/87 of 9 December 1987
determining the conditions for the inclusion of bourbon whiskeyunder subheadings 2208 30 11 and 2208 30 19 of the combinednomenclature(
5),
— Commission Regulation (EEC) No 4133/87 of 9 December 1987
determining the conditions for the admission of vodka of combined
nomenclature subheadings 2208 90 31 and 2208 90 59, imported
into the Community, to the tariff conditionsprovided for in theagreement between the European Economic Community and theRepublic of Finland on mutual trade in winesand s pirituousbeverages(
6),
— Commission Regulation (EEC) No 4134/87 of 9 December 1987
determining the conditionsof entry of preparationsknown aschees e
fonduesto be included under s ubheading 2106 90 10 of thecombined nomenclature(
7),
— Commission Regulation (EEC) No 4135/87 of 9 December 1987
determining the conditionsof entry of natural s odium nitrate andnatural potassic sodium nitrate falling within subheadings3102 50 10 and 3105 91 10 respectively of the combined nomencla-
ture(
8),
— Commission Regulation (EEC) No 4136/87 of 9 December 1987
determining the conditions of entry of horses intended for slaughterunder subheading 0101 19 10 of the combined nomenclature(
9),
— Commission Regulation (EEC) No 4137/87 of 9 December 1987
determining the conditionsof entry of goodsunder s ubheadings0408 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(
10),
— Commission Regulation (EEC) No 4138/87 of 9 December 1987
determining the conditions under which contain potatoes, sweetcorn, cereals, oil seeds and oleoginous (SIC! oleaginous) fruit, forsowing, are eligible on import for a favourable tariff arrangementby reason of their end-use(
11),
— Commission Regulation (EEC) No 4139/87 of 9 December 1987
determining the conditionsunder which certain petroleum products
are eligible on import for a favourable tariff arrangement by reasonof their end-use(
12),1993R2454 — EN — 01.04.2002 — 005.001 — 233
(1) OJ No L 387, 31. 12. 1987, p. 9.
(2) OJ No L 387, 31. 12. 1987, p. 16.
(3) OJ No L 387, 31. 12. 1987, p. 22.
(4) OJ No L 231, 20. 8. 1991, p. 1.
(5) OJ No L 387, 31. 12. 1987, p. 36.
(6) OJ No L 387, 31. 12. 1987, p. 42.
(7) OJ No L 387, 31. 12. 1987, p. 48.
(8) OJ No L 387, 31. 12. 1987, p. 54.
(9) OJ No L 387, 31. 12. 1987, p. 60.
(10) OJ No L 387, 31. 12. 1987, p. 63.
(11) OJ No L 387, 31. 12. 1987, p. 67.
(12) OJ No L 387, 31. 12. 1987, p. 70.
▼B
— Commission Regulation (EEC) No 4140/87 of 9 December 1987
determining the conditionsof entry of bolting cloth, not made up,under subheading 5911 20 00 of the combined nomenclature(
1),
— Commission Regulation (EEC) No 4141/87 of 9 December 1987
determining the conditionsunder which goodsfor certain categories
of aircraft and ships are eligible on import for a favourable tariffarrangement by reason of their end-use(
2), aslas t amended by
Regulation (EEC) No 1418/81(3),
— Commission Regulation (EEC) No 4142/87 of 9 December 1987
determining the conditionsunder which certain goodsare eligibleon import for a favourable tariff arrangement by reason of their
end-use(
4), aslas t amended by Regulation (EEC) No 3803/92(5),
— Commission Regulation (EEC) No 693/88 of 4 March 1988 on the
definition of the concept of originating productsfor purpos esof theapplication of tariff preferencesgranted by the European EconomicCommunity in respect of certain products from developing coun-tries(
6), aslas t amended by Regulation (EEC) No 3660/92(7),
— Commission Regulation (EEC) No 809/88 of 14 March 1988 on the
definition of the concept of ‘originating products’ and methods ofadministrative cooperation applicable to imports into the Commu-
nity of productsoriginating in the Occupied Territories (
8), aslas t
amended by Regulation (EEC) No 2774/88(9),
— Commission Regulation (EEC) No 4027/88 of 21 December 1988
laying down provisions for the temporary importation ofcontainers(
10), aslas t amended by Regulation (EEC) No 3348/
89(11),
— Commission Regulation (EEC) No 288/89 of 3 February 1989 on
determining the origin of integrated circuits(12),
— 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(13),
— Commission Regulation (EEC) No 2071/89 of 11 July 1989 on
determining the origin of photocopying apparatus, incorporating anoptical system or of the contract type(
14),
— Commission Regulation (EEC) No 3850/89 of 15 December 1989
laying down provisions for the implementation of Council Regula-tion (EEC) No 802/68 of 27 June 1968 on the common definition ofthe concept of the origin of goodsin res pect of certain agricultural
products subject to special import arrangements(
15),
— 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(
16), aslas t amended by
Commission Regulation (EEC) No 3001/92(17),
— 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 zonesand free warehous es (
18), aslas t
amended by Commission Regulation (EEC) No 2485/91(19),1993R2454 — EN — 01.04.2002 — 005.001 — 234
(1) OJ No L 387, 31. 12. 1987, p. 74.
(2) OJ No L 387, 31. 12. 1987, p. 76.
(3) OJ No L 135, 30. 5. 1991, p. 28.
(4) OJ No L 387, 31. 12. 1987, p. 82.
(5) OJ No L 384, 30. 12. 1992 p. 15.
(6) OJ No L 77, 22. 3. 1988, p. 77.
(7) OJ No L 370, 19. 12. 1992, p. 11.
(8) OJ No L 86, 30. 3. 1988, p. 1.
(9) OJ No L 249, 8. 9. 1988, p. 5.
(10) OJ No L 355, 23. 12. 1988, p. 22.
(11) OJ No L 323, 8. 11. 1989, p. 17.
(12) OJ No L 33, 4. 2. 1989, p. 23.
(13) OJ No L 65, 9. 3. 1989, p. 11.
(14) OJ No L 196, 12. 7. 1989, p. 24.
(15) OJ No L 374, 22. 12. 1989, p. 8.
(16) OJ No L 246, 10. 9. 1990, p. 1.
(17) OJ No L 301, 17. 10. 1992, p. 16.
(18) OJ No L 246, 10. 9. 1990, p. 33.
(19) OJ No L 228, 17. 8. 1991, p. 34.
▼B
— Commission Regulation (EEC) No 2883/90 of 5 October 1990 on
determining the origin or grape juice(1),
— Commission Regulation (EEC) No 2884/90 of 5 October 1990 on
determining the origin of certain goodsproduced from eggs(2),
— Commission Regulation (EEC) No 3561/90 of 11 December 1990
on determining the origin of certain ceramic products(3),
— Commission Regulation (EEC) No 3620/90 of 14 December 1990
on determining the origin of the meat and offals, fresh, chilled or
frozen, of certain domestic animals(4),
— Commission Regulation (EEC) No 3672/90 of 18 December 1990
on determining the origin of ball, roller or needle roller bearings(5),
— Commission Regulation (EEC) No 3716/90 of 19 December 1990
laying down provisions for the implementation of Council Regula-
tion (EEC) No 4046/89 on the security to be given to ensure
payment of a customs debt(6),
— Commission Regulation (EEC) No 3796/90 of 21 December 1990
laying down provisions for the implementation of Council Regula-tion (EEC) No 1714/90 on the information provided by the customsauthorities of the Member States concerning the classification of
goodsin the cus tomsnomenclature(
7), aslas t amended by Regula-
tion (EEC) No 2674/92(8),
— Commission Regulation (EEC) No 1364/91 of 24 May 1991 deter-
mining the origin of textilesand textile articlesfalling withinSection XI of the Combined Nomenclature(
9),
— Commission Regulation (EEC) No 1365/91 of 24 May 1991 on
determining the origin of cotton linters, impregnated felt andnonwovens, articles of apparel of leather, footwear and watch strapsof textiles(
10),
— Commission Regulation (EEC) No 1593/91 of 12 June 1991
providing for the implementation of Council Regulation (EEC)
No 719/91 on the use in the Community of TIR carnets and ATA
carnetsastrans it documents(11),
— Commission Regulation (EEC) No 1656/91 of 13 June 1991 laying
down special provisions applicable to certain types of inwardprocessing operations or processing under customs control(
12),
— Commission Regulation (EEC) No 2164/91 of 23 July 1991 laying
down provisions for the implementation of Article 5 (2) of CouncilRegulation (EEC) No 1697/79 on the post-clearance recovery ofimport dutiesor export dutieswhich have not been required of theperson liable for payment on goods entered for a customs procedure
involving the obligation to pay such duties(
13),
— Commission Regulation (EEC) No 2228/91 of 26 June 1991 laying
down provisions for the implementation of Regulation (EEC)No 1999/85 on inward processing relief arrangements(
14), aslas t
amended by Regulation (EEC) No 3709/92(15),
— 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 meansof trans -port(
16),1993R2454 — EN — 01.04.2002 — 005.001 — 235
(1) OJ No L 276, 6. 10. 1990, p. 13.
(2) OJ No L 276, 6. 10. 1990, p. 14.
(3) OJ No L 347, 12. 12. 1990, p. 10.
(4) OJ No L 351, 15. 12. 1990, p. 25.
(5) OJ No L 356, 19. 12. 1990, p. 30.
(6) OJ No L 358, 21. 12. 1990, p. 48.
(7) OJ No L 365, 28. 12. 1990, p. 17.
(8) OJ No L 271, 16. 9. 1992, p. 5.
(9) OJ No L 130, 25. 5. 1991, p. 18.
(10) OJ No L 130, 25. 5. 1991, p. 28.
(11) OJ No L 148, 13. 6. 1991, p. 11.
(12) OJ No L 151, 15. 6. 1991, p. 39.
(13) OJ No L 201, 24. 7. 1991, p. 16.
(14) OJ No L 210, 31. 7. 1991, p. 1.
(15) OJ No L 378, 23. 12. 1992, p. 6.
(16) OJ No L 204, 27. 7. 1991, p. 31.
▼B
— Commission Regulation (EEC) No 2365/91 of 31 July 1991 laying
down the conditionsfor us e of the ATA carnet for the temporaryimportation of goodsinto the cus tomsterritory of the Community
or their temporary exportation from that territory(
1),
— Commission Regulation (EEC) No 3717/91 of 18 December 1991
drawing up the list of goods which may benefit from the arrange-
ments permitting goods to be processed under customs control
before being put into free circulation(2), aslas t amended by Regu-
lation (EEC) No 209/93(3),
— Commission Regulation (EEC) No 343/92 of 22 January 1992 on
the definition of the concept of originating productsand methodsof administrative cooperation applicable to imports into theCommunity of productsoriginating in the Republicsof Croatiaand Slovenia and the Yugoslav Republics of Bosnia-Herzegovinaand Macedonia(
4), aslas t amended by Regulation (EEC) No 3660/
92(5),
— Commission Regulation (EEC) No 1214/92 of 12 April 1992 on
provisions for the implementation of the Community transit proce-
dure and for certain simplifications of that procedure(6), aslas t
amended by Regulation (EEC) No 3712/92(7),
— Commission Regulation (EEC) No 1823/92 of 3 July 1992 laying
down detailed rulesfor the application of Council Regulation
(EEC) No 3925/91 concerning the elimination of controlsand form-
alitiesapplicable to the cabin and hold baggage of pers onstakingan intra-Community flight and the baggage of persons taking anintra-Community sea crossing(
8),
— Commission Regulation (EEC) No 2453/92 of 31 July 1992 imple-
menting Council Regulation (EEC) No 717/91 concerning theSingle Administrative Document(
9), aslas t amended by Regulation
(EEC) No 607/93(10),
— Commission Regulation (EEC) No 2674/92 of 15 September 1992
supplementing the implementing provisions of Council Regulation(EEC) No 1715/90 on the information provided by the customsauthorities of the Member States concerning the classification of
goodsin the cus tomsnomenclature(
11),
— Commission Regulation (EEC) No 2713/92 of 17 September 1992
on the movement of goodsbetween certain partsof the cus tomsterritory of the Community(
12),
— Commission Regulation (EEC) No 3269/92 of 10 November 1992
laying down certain implementing provisions of Articles 161, 182and 183 of Council Regulation (EEC) No 2913/92 establishing the
Community Customs Code, relating to the export and re-export
procedure and to goodsleaving the cus tomsterritory of theCommunity(
13),
— Commission Regulation (EEC) No 3566/92 of 8 December 1992 on
the documents to be used for the purpose of implementing Commu-nity measures entailing verification of the use and/or destination ofgoods(
14),
— Commission Regulation (EEC) No 3689/92 of 21 December 1992
laying down detailed rulesfor the application of Council Regulation(EEC) No 719/91 on the use in the Community of TIR carnets and1993R2454 — EN — 01.04.2002 — 005.001 — 236
(1) OJ No L 216, 3. 8. 1991, p. 24.
(2) OJ No L 351, 20. 12. 1991, p. 23.
(3) OJ No L 25, 2. 2. 1993, p. 18.
(4) OJ No L 38, 14. 2. 1992, p. 1.
(5) OJ No L 370, 19. 12. 1992, p. 11.
(6) OJ No L 132, 16. 5. 1992, p. 1.
(7) OJ No L 378, 23. 12. 1992, p. 15.
(8) OJ No L 185, 4. 7. 1992, p. 8.
(9) OJ No L 249, 28. 8. 1992, p. 1.
(10) OJ No L 65, 17. 3. 1993, p. 5.
(11) OJ No L 271, 16. 9. 1992, p. 1.
(12) OJ No L 275, 18. 9. 1992, p. 11.
(13) OJ No L 326, 12. 11. 1992, p. 11.
(14) OJ No L 362, 11. 12. 1992, p. 11.
▼B
ATA carnetsastrans it documentsand of Council Regulation (EEC)
No 3599/82 on temporary importation arrangements(1),
— Commission Regulation (EEC) No 3691/92 of 21 December 1992
laying down provisions for the implementation of Council Regula-tion (EEC) No 719/91 on the use in the Community of TIR carnets
and ATA carnetsastrans it documentsand Council Regulation
(EEC) No 3599/82 on temporary importation arrangements(
2),
— Commission Regulation (EEC) No 3710/92 of 21 December 1992
establishing the procedures for transfers of goods or productscovered by inward processing arrangements (suspension system)(
3),
— Commission Regulation (EEC) No 3903/92 of 21 December 1992
on air transport costs(4).
Article 914
References to the provisions repealed shall be understood as referring
to thisRegulation.
Article 915
ThisRegulation s hall enter into force on the third day following its
publication in the Official JournaloftheEuropeanCommunities .
It shall apply from 1 January 1994.
Article 791 (2) shall cease to apply from 1 January 1996.
ThisRegulation s hall be binding in itsentirety and directly applicable
in all Member States.
Done at Brussels, 2 July 1993.
FortheCommission
Christiane SCRIVENER
MemberoftheCommission1993R2454 — EN — 01.04.2002 — 005.001 — 237
(1) OJ No L 374, 22. 12. 1992, p. 14.
(2) OJ No L 374, 22. 12. 1992, p. 25.
(3) OJ No L 378, 23. 12. 1992, p. 9.
(4) OJ No L 393, 31. 12. 1992, p. 1.▼M5
▼B
▼B
IMPLEMENTINGPROVISIONSFORTHECOMMUNITYCUSTOMSCODE
ANNEXES1993R2454 — EN — 01.04.2002 — 005.001 — 238
▼B
LISTOFANNEXES
Number Subject
1 Binding tariff information — Notification form
1 A Binding origin informationI A Application for binding tariff information (BTI)6Deleted
6ADeleted
9 Introductory notes to the lists of working or processing operations conferring or non-
conferring originating status to manufactured products when they are carried out on
non-originating materials
10 List of working or processing operations conferring or non-conferring originating status
to manufactured productswhen they are carried out on non-originating materials .
Textilesand textile articlesfalling within s ection XI
11 List of working or processing operations conferring or non-conferring originating status
to manufactured productswhen they are carried out on non-originating materials .
Productsother than textilesand textile articlesfalling within s ection XI
12 Certificate of origin and related application13 Certificate of origin for importsof agricultural productsinto the European Economic
Community
14 Introductory notesto the lis t in Annex 1515 List of working or processing required to be carried out on non-originating materials in
order that the product manufactured can obtain originating status
16 Working excluded from GSP regional cumulation17 Certificate of origin form A18 Invoice declaration
21 Movement certificate EUR.1 and relevant applications
22 Invoice declaration23 Interpretative noteson cus tomsvalue24 Application of generally accepted accounting principlesfor the determination of
customs value
25 Air transport costs to be included in the customs value26 Classification of goods subject to unit values27 Marketing centres for the purpose of calculating unit prices by classification heading28 Declaration of particularsrelating to cus tomsvalue — D.V.1
29 Continuation sheet — D.V.1 bis
30 Tag to be affixed on hold baggage checked in a Community airport31 SAD — Single Administrative Document32 SAD — Computerized declaration processing system33 SAD — Supplementary form34 SAD — Supplementary form35 Indicationsof the copiesof the formss hown in Annexes31 and 33 and on which the
information must appear by a self-copying process
36 Indication of the copiesof the formss hown in Annexes32 and 34 and on which the
information must appear by a self-copying process
37 SAD — User notice37 A Explanatory note on the use of transit declarations by the exchange of EDI standard
messages
37 C Additional codes for the computerised transit system38 Codesto be us ed in the forms38 A Customs declaration for registered baggage38 B Application of Article 290a42 Yellow label42 A Certificate of regular shipping services1993R2454 — EN — 01.04.2002 — 005.001 — 239
▼B
Number Subject
42 B Yellow label
43 Form T2M44 Notesto appear on page 2 of the cover of the booklet containing formsT2M44 A Explanatory note on the loading list44 B Provisions concerning forms used in community transit44 C Goodsinvolving greater ris k of fraud45 Loading list45 A Transit accompanying document45 B List of items46 TC 10 — Transit advice note46 A Characteristics of seals46 B Criteria referred to in Articles380 and 38147 TC 11 — Receipt47 A Application of Article 94(6) and (7) of the code
48 Comprehensive guarantee
49 Common / Community transit procedure — Individual guarantee50 Common / Community transit procedure — Individual guarantee in the form of voucher51 TC 31 — Comprehensive guarantee certificate51 A TC 33 — Guarantee waiver certificate51 B Explanatory note on comprehensive guarantee certificates and guarantee waiver certifi-
cates
54 TC 32 — Individual guarantee voucher58 Label (Articles417 and 432)
59 Model of the information memo referred to in Article 459
60 Taxation form61 Model of discharge62 Special stamp63 Control copy T5 form64 Control copy T5 bisform65 Loading list T566 Instructions for use of the forms required to draw up control copy T567 Application and authorisation forms68 Transfer of goods or products covered by the arrangements from one holder to another69 Standard ratesof yield70 Economic conditionsand adminis trative cooperation71 Information sheets72 List of usual forms of handling referred to in Article 531 and Article 80973 Import goodsfor which the economic conditionsare deemed not to be fulfilled by
virtue of Article 539, first paragraph
74 Special provisions concerning equivalent goods75 List of compensating products subject to the import duties appropriate to them76 Economic conditions in the framework of the arrangements for processing under
customs control
77 (Article 581)
104 Information document to facilitate the temporary exportation of goodss ent from one
country for manufacture, processing or repair in another
109 Certificate of customs status110 Information sheet INF 3 — Returned goods110 A Certificate on fishery products caught by Community fishing vessels in the territorial
watersof a third country1993R2454 — EN — 01.04.2002 — 005.001 — 240
▼B
Number Subject
111 Application for repayment/remission
112 Repayment or remission of duties. Request for examination
113 Certificate for repayment or remission of duty1993R2454 — EN — 01.04.2002 — 005.001 — 241
▼B
ANNEX1
1993R2454 — EN — 01.04.2002 — 005.001 — 242
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 243
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 244
▼B
►(1)A11993R2454 — EN — 01.04.2002 — 005.001 — 245
▼B
►(1)A11993R2454 — EN — 01.04.2002 — 005.001 — 246
▼M10
ANNEX1A
1993R2454 — EN — 01.04.2002 — 005.001 — 247
▼M10
1993R2454 — EN — 01.04.2002 — 005.001 — 248
▼M10
1993R2454 — EN — 01.04.2002 — 005.001 — 249
▼M18
ANNEXIA
APPLICATIONFORBINDINGTARIFFINFORMATION(BTI)
1993R2454 — EN — 01.04.2002 — 005.001 — 250
▼M18
1993R2454 — EN — 01.04.2002 — 005.001 — 251
▼B
ANNEX6
Abrogated1993R2454 — EN — 01.04.2002 — 005.001 — 252
▼A1
▼M1
ANNEX6A
Abrogated1993R2454 — EN — 01.04.2002 — 005.001 — 253
▼A1
▼M18
▼B
ANNEX9
INTRODUCTORYNOTESTOTHELISTSOFWORKINGORPROCES-
SING OPERATIONS CONFERRING OR NON-CONFERRING
ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN
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 gives the heading number, or the
chapter number, used in the combined nomenclature and the second
column gives the description of goods used in the combined nomenclature
for that heading or chapter. For each entry in the first two columns, a rule
is specified in column 3. Where the entry in the first column is preceded
by an ‘ex’, thiss ignifiesthat the rule in column 3 only appliesto the part
of that heading or chapter asdes cribed in column 2.
1.2. Where several heading numbers are grouped together in column 1 or a
chapter number isgiven and the des cription of product in column 2 is
therefore given in general terms, the adjacent rule in column 3 applies to
all products which, under the combined nomenclature, are classified in
headingsof the chapter or in any of the headingsgrouped together in
column 1.
1.3. Where the lists include different rules applying to different products within
one heading, each indent containsthe des cription of that part of the
heading covered by the adjacent rule in column 3.
Note2
2.1. The term ‘manufacture’ covers any kind of working or processing
including ‘assembly’ or specific operations.
2.2. The term ‘material’ coversany ‘ingredient’, ‘raw material’, ‘component’
or ‘part’, etc., used in the manufacture of the product.
2.3. The term ‘product’ refersto the product being manufactured, even if it is
intended for later use in another manufacturing operation.
Note3
3.1. The working or processing required by a rule in column 3 has to be carried
out only in relation to the non-originating materials used. The restrictions
contained in a rule in column 3 likewise apply only to the non-originating
materialsus ed.
3.2. If a product, made from non-originating materialswhich hasits elf acquired
originating status during manufacture, is used as a material in the process
of manufacture of another product, then the list rule applicable to the
product in which it isincorporated doesnot apply to it.
Forexample:
Unembroidered fabric may obtain origin by being woven from yarn. If this
isthen us ed in making embroidered bed linen, then the percentage value
limit imposed 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 working or proces-
sing required and the carrying out of more working or processing also
confers originating status; conversely, the carrying out of less working or
processing cannot confer origin. Thus if a rule says that non-originating
material at a certain level of manufacture may be used, the use of such
material at an earlier stage of manufacture is allowed and the use of such
material at a later stage is not.
4.2. When a rule in a list specifies that a product may be manufactured from
more than one material, thismeansthat any one or more of the materials
may be used. It does not require that all be used.
Forexample:1993R2454 — EN — 01.04.2002 — 005.001 — 254
▼B
the rule for yarns says that natural fibres may be used and that chemical
materials, among other materials, may also be used. This does not mean
that both have to be used, one can use one or the other or both.
4.3. When a rule in a list specifies that a product must be manufactured from a
particular material, the condition obviously does not prevent the use of
other materials which, because of their inherent nature, cannot satisfy the
rule.
Note5
For all productswhich are not mentioned in Annex 11 (other than textiles
falling within Section XI), origin is determined case-by-case by evaluating any
process or operation in relation to the concept of the last substantial processing
or working asdefined 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’ falling within CN codes 5501 to 5507, and fibres
of a kind used for the manufacture of paper.
6.2. The term ‘natural fibres’ is used in the list in Annex 10 to refer to fibres
other than artificial or synthetic fibres and is restricted to the stages before
spinning takes place, including waste, and unless otherwise specified, the
term ‘natural fibres’ includes fibres that have been carded, combed or
otherwise processed but not spun.
6.3. The term ‘natural fibres’ includes horsehair falling within CN code 0503,
silk falling within CN codes 5002 and 5003 as well as the wool fibres, fine
or coarse animal hair falling within CN codes 5101 to 5105, cotton fibres
falling within CN codes5201 to 5203 and other vegetable fibresfalling
within CN codes5301 to 5305.
6.4. The term ‘man-made staple fibres’ is used in the list in Annex 10 to refer
to synthetic or artificial filament tow, staple fibres or waste, falling within
CN codes5501 to 5507.
6.5. The terms ‘textile pulp’ and ‘chemical materials’ are used in the list in
Annex 10 to describe the non-textile materials (these are not classified in
Chapters 50 to 63) which can be used to manufacture artificial or synthetic
fibres or yarns, or fibres of a kind used for the manufacture of paper.
6.6. For productsobtained from two or more textile materialsthe provis ions
appearing in column 3 are applicable for each of the textile materialsof
which the mixture iscompos ed.
Note7
7.1. The term ‘prebleached’, used in the list in Annex 10 to characterize the
level of manufacture required when certain non-originating materialsare
used, applies to certain yarns, woven fabrics and knitted or crocheted
fabrics which have only been washed after the spinning or weaving opera-tion.
Prebleached productsare at an earlier s tage of manufacture than bleached
products, which have undergone several baths in bleaching agents
(oxydizing agents such as hydrogen peroxyde and reducing agents).
7.2. The term ‘complete making-up’ used in the list in Annex 10 means that all
the operationsfollowing cutting of the fabric or knitting or crocheting of
the fabric directly to shape have to be performed.
However, making-up shall not necessarily be considered as incomplete
where one or more finishing operations have not been carried out.
The following is a list of examples of finishing operations:
— fitting of buttons and/or other types of fastenings,
— making of button-holes,
— finishing off the ends of trouser legs and sleeves or the bottom
hemming of skirts and dresses,
— fitting of trimmings and accessories such as pockets, labels, badges,
etc.,
— ironing and other preparationsof garmentsfor s ale ‘ready made’
Remarksconcerningfinishingoperations—Specialcases
It is possible that in particular manufacturing operations, the accomplish-
ment of finishing operations, especially in the case of a combination of1993R2454 — EN — 01.04.2002 — 005.001 — 255
▼B
operations, is of such importance that these operations must be considered
as going beyond simple finishing.
In these particular cases, the non-accomplishing of finishing operations
will deprive the making-up of itscomplete nature.
7.3. The term ‘Impregnation, coating, covering or laminating’ doesnot cover
those operations designed to bind fabrics together.1993R2454 — EN — 01.04.2002 — 005.001 — 256
▼B
ANNEX 10
LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFER-
RING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE
CARRIEDOUTONNON-ORIGINATINGMATERIALS
Textiles andtextile articles fallingwithinSectionXI
CN Code Description of productWorking or processing carried out on non-
originating materialsthat confersthe s tatus
of originating products
(1) (2) (3)
ex 5101 Wool, not carded or combed:
— degreased, not carbonized Manufacture from greasy, including
piece-wasted wool, the value of which
doesnot exceed 50 % of the ex-works
price of the product
— carbonized Manufacture from degreased wool, not
carbonized, the value of which does
not exceed 50 % of the ex-worksprice
of the product
ex 5103 Waste of wool or of fine or coarse
animal hair, carbonizedManufacture from non-carbonized
waste, the value of which does not
exceed 50 % of the ex-worksprice of
the product
ex 5201 Cotton, not carded or combed,
bleachedManufacture from raw cotton, the value
of which doesnot exceed 50 % of the
ex-worksprice of the product
5501 to 5507 Man-made staple fibres:
— not carded or combed or otherwise
processed for spinningManufacture from chemical materials
or textile pulp
— carded or combed or other Manufacture from chemical materials
or textile pulp or waste falling within
CN code 5505
ex Chapters50 to
55Yarn, monofilament and thread, other
than paper yarn:
— printed or dyed Manufacture from:
— natural fibresnot carded or combed
or otherwise prepared for spinning,
— grege silk or silk waste,— chemical materialsor textile pulp,
or
— man-made staple fibres, filament
tow or waste of fibres, not carded
or combed or otherwise prepared
for spinning
orPrinting or dyeing of yarn or monofila-
ments, unbleached or prebleached (
1),
accompanied by preparatory or
finishing operations, twisting or textur-
izing not being considered as such, the
value of non-originating material
(Including yarn), not exceeding 48 %
of the ex-worksprice of the product
— other Manufacture from:
— natural fibresnot carded or combed
or otherwise prepared for spinning,
— grege silk or silk waste,— chemical materialsor textile pulp,
or
— man-made staple fibres, filament
tow or waste of fibres, not carded
or combed or otherwise prepared
for spinning1993R2454 — EN — 01.04.2002 — 005.001 — 257
▼B
(1) (2) (3)
Woven fabrics, other than fabrics of
paper yarn:
— printed or dyed Manufacture from yarn
orPrinting or dyeing of unbleached or
prebleached fabrics, accompanied by
preparatory or finishing opera-
tions(
1)(2)
— other Manufacture from yarn
5601 Wadding of textile materialsand arti-
clesthereof; textile fibresnot
exceeding 5 mm in length (flock),
textile dust and mill nepsManufacture from fibres
5602 Felt, whether or not impregnated,
coated, covered or laminated:
— printed or dyed Manufacture from fibres
orPrinting or dyeing of unbleached or
prebleached felt, accompanied by
preparatory or finishing opera-
tions(
1)(2)
— Impregnated, coated, covered or
laminatedImpregnation, coating, covering or
laminating of non-wovens,
unbleached (3)
— other Manufacture from fibres
5603 Non-wovens, whether or not impreg-
nated, coated, covered or laminated:
— printed or dyed Manufacture from fibres
orPrinting or dyeing of unbleached or
prebleached non-wovens, accompanied
by preparatory or finishing opera-
tions(
1)(2)
— impregnated, coated, covered or
laminatedImpregnation, coating, covering or
laminating of non-wovens,
unbleached (3)
— other Manufacture from fibres
5604 Rubber thread and cord, textile
covered, textile yarn and strip, and
the like falling within CN 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
5607 Twine cordage, rope and cables,
whether or not plaited or braided and
whether or not impregnated, coated,
covered or sheathed with rubber or
plasticsManufacture from fibres, coir yarn,
synthetic or artificial filament yarn or
monofilament
5609 Articlesof yarn, s trip or the like
falling within CN codes5404 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:1993R2454 — EN — 01.04.2002 — 005.001 — 258
▼B
(1) (2) (3)
— embroidery in the piece, in strips
or in motifs(CN code 5810)Manufacture in which the value of the
materialsus ed doesnot exceed 50 %
of the ex-worksprice of the product
— printed or dyed Manufacture from yarn
or
Printing or dyeing of unbleached or
prebleached fabrics, felt or non-wovens,
accompanied by preparatory or
finishing operations (1)(2)
— impregnated, coated or covered Manufacture from unbleached fabrics,
felt or non-wovens
— other Manufacture from yarn
5901 Textile fabricscoated with gum or
amylaceous substances, of a kind
used for the outer covers of books or
the like; tracing cloth; prepared
painting canvas, buckram and similar
stiffened textile fabrics of a kind for
hat foundationsManufacture from unbleached fabrics
5902 Tyre cord fabric of high tenacity yarn
of nylon or other polyamides, polye-
sters or viscose rayonManufacture from yarn
5903 Textile fabrics, impregnated, coated,
covered or laminated with plastics,
other than those falling within CN
code 5902Manufacture from unbleached fabrics
or
Printing or dyeing of unbleached or
prebleached fabrics, accompanied by
praparatory (SIC! preparatory) or
finishing operations (1)(2)
5904 Linoleum, whether or not cut to
shape; floor coverings consisting of a
coating or covering applied on a
textile backing, whether or not cut to
shapeManufacture from unbleached fabrics,
felt or non-wovens
5905 Textile wall coveringsManufacture from unbleached fabrics
or
Printing or dyeing of unbleached or
prebleached fabrics, accompanied by
preparatory or finishing opera-
tions(1)(2)
5906 Rubberized textile fabrics, other than
those falling within CN code 5902Manufacture from bleached knitted or
crocheted fabrics, or from other
unbleached fabrics
5907 Textile fabricsotherwis e impregnated,
coated or covered; painted canvas
being theatrical scenery, studio back-
clothsor the likeManufacture from unbleached fabrics
or
Printing or dyeing of unbleached or
prebleached fabrics, accompanied by
preparatory or finishing opera-
tions(1)(2)
5908 Textile wicks, woven, plaited or
knitted, for lamps, stoves, lighters,
candlesand the like; incandes cent gas
mantlesand tubular knitted gasmantle
fabric therefor, whether or not impreg-
natedManufacture from yarn
5909 Textile hosepiping and similar textile
tubing with or without lining, amour
or accessories of other materialsManufacture from yarn or fibres1993R2454 — EN — 01.04.2002 — 005.001 — 259
▼B
(1) (2) (3)
5910 Transmission or conveyor belts or
belting, of textile material, whether or
not reinforced with metal or other
materialManufacture from yarn of fibres
5911 Textile productsand articles , for tech-
nical uses, specified in Note 7 to
Chapter 59 of the contained nomen-
clature:
— polishing discs or rings other than
of feltManufacture from yarn, waste fabrics
or ragsfalling within CN code 6310
— other Manufacture from yarn or fibres
Chapter 60 Knitted or crocheted fabrics:
— printed or dyed Manufacture from yarn
orPrinting or dyeing of unbleached or
prebleached fabrics, accompanied by
preparatory or finishing opera-
tions(
1)(2)
— other Manufacture from yarn
Chapter 61 Articlesof apparel and clothing acces -
sories, knitted or crocheted:
— obtained by sewing together or
otherwise assembling, two or
more piecesof knitted or
crocheted fabric which have been
either cut to form or obtained
directly to formComplete making up (4)
— other Manufacture from yarn
ex Chapter 62 Articlesof apparel and clothing acces -
sories, not knitted or crocheted, except
those falling within CN codes 6213
and 6214 for which the rulesare s et
out below:
— finished or complete Complete making up (4)
— unfinished or incomplete Manufacture from yarn
6213 and 6214 Handkerchiefs, shawls, scarves,
mufflers, mantillas, veils and the like:
— embroidered Manufacture from yarn
orManufacture from unembroidered
fabric, provided the value of the unem-
broidered fabric used does not exceed
40 % of the ex-worksprice of the
product
— other Manufacture from yarn
6301 to
ex 6306Blanketsand travelling rugs ; bed
linen, table linen, toilet linen and
kitchen linen; curtains(including
drapes) and interior blinds; curtain
and bed valances; other furnishing
articles(excluding thos e falling within
CN code 9494); sacks and bags of a
kind used for the packing of goods;
tarpaulins, awnings, and camping
goods:
— of felt or non-wovens:
— not impregnated, coated, covered
or laminatedManufacture from fibres
— impregnated, coated, covered or
laminatedImpregnation, coating, covering or
laminating of felt or non-wovens,
unbleached (
4)
— other:1993R2454 — EN — 01.04.2002 — 005.001 — 260
▼B
(1) (2) (3)
— knitted or crocheted
— unembroidered Complete making up (5) (SIC! (4))
— embroidered Complete making up (5) (SIC! (4))
orManufacture from unembroidered
knitted or crocheted fabric provided
the value of the unembroidered knitted
or crocheted fabric used does not
exceed 40 % of the ex-worksprice of
the product
— not knitted or crocheted:
— unembroidered Manufacture from yarn
— embroidered Manufacture from yarn
or
Manufacture from unembroidered
fabric provided the value of the unem-
broidered fabric used does not exceed
40 % of the ex-worksprice of the
product
6307 Other made up textile articles
(including dress patterns), except for
fans and hand screens, nonmechanical,
framesand handlestherefore and parts
of such frames and handles:
— floor cloths, dish cloths, dusters
and the likeManufacture from yarn
— other Manufacture in which the value of the
materialsus ed doesnot exceed 40 %
of the ex-worksprice of the product
6308 Sets consisting of woven fabric and
yarn, whether or not with accessories,
for making up into rugs, tapestries,
embroidered table clothsor s erviettes
or similar textile articles, put up in
packingsfor retail s aleIncorporation in a set in which the total
value of all the non-originating articles
incorporated doesnot exceed 25 % of
the ex-worksprice of the s et
6309 Worn clothing and other worn articlesCollection and packing for s hipment
(1) See introductory note 7.1 in Annex 9.
(2) However, to be regarded asa working or proces s ing conferring origin, thermoprinting hasto be accompanied by
printing of the transfer paper.
(3) See introductory note 7.3 in Annex 9.
(4) See introductory note 7.2 in Annex 9.1993R2454 — EN — 01.04.2002 — 005.001 — 261
▼M20
▼B
▼B
ANNEX 11
LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFER-
RING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE
CARRIEDOUTONNON-ORIGINATINGMATERIALS
Productsotherthantextilesandtextile articles fallingwithinSectionXI
CN code Description of productsWorking or processing carried out on non-
originating materialsthat confersthe s tatus
of originating products
(1) (2) (3)
0201 Meat of bovine animals, fresh or
chilledSlaughter, preceded by a fattening
period of at least three months (1)
0202 Meat of bovine animals, frozen Slaughter, preceded by a fattening
period of at least three months (1)
0203 Meat of swine, fresh, chilled or frozen Slaughter, preceded by a fattening
period of at least two months (1)
0204 Meat of sheep or goats, fresh, chilled
or frozenSlaughter, preceded by a fattening
period of at least two months (1)
0205 Meat of horses, asses, mules or
hinnies, fresh, chilled or frozenSlaughter, preceded by a fattening
period of at least three months (1)
0206 Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozenSlaughter, preceded by a fattening
period of at least three months, or two
months in the case of swine, sheep or
goats(1)
ex 0408 Birds' eggs, not in shell, dried, and
egg yolks, driedDrying (after breaking and separation,
where appropriate) of:
— birds' eggs, in shell, fresh or
preserved, falling within CN code
ex 0407
— birds' eggs, not in shell, other than
dried, falling within CN code
ex 0408
— egg whites, other than dried, falling
within CN code ex 0408
ex 1404 Cotton linters, bleaches Manufacture from raw cotton, the value
of which doesnot exceed 50 % of the
ex-worksprice of the product
CN code Description of productsWorking or processing carried out on non-
originating materialsthat doesnot confer
the status of originating products
(1) (2) (3)
ex 2009 Grape juice, unfermented and not
containing added spirit, whether or
not containing added sugar or other
sweetening matterManufacture from grape must
ex 2204 Wine of fresh grapes intended for the
preparation of vermouth containing
added must of fresh grapes, concen-
trated or not, or alcoholManufacture from wine of fresh grapes1993R2454 — EN — 01.04.2002 — 005.001 — 262
▼B
CN code Description of productsProcess or operation carried out on non-
originating materialsthat confersthe s tatus
of originating products
(1) (2) (3)
ex 2205 Vermouth Manufacture from wine of fresh grapes
containing must of fresh grapes,
concentrated or not, or alcohol, falling
within CN code 2204
ex 3401 Felt and non-wovens, impregnated,
coated or covered with soap or deter-
gentManufacture from felt or non-wovens
ex 3405 Felt and non-wovens, impregnated,
coated or covered with polishes and
creams, for footwear, furniture, floors,
coachwork, glass or metal, scouring
pastes and powders and similar
preparationsManufacture from felt or non-wovens
ex 3502 Dried egg albumin Drying (after breaking and separation,
where appropriate) of:
— birds' eggs, in shell, fresh or
preserved, falling within CN code
ex 0407
— birds' eggs, not in shell, other than
dried, falling within CN code
ex 0408 or
— egg whites, other than dried, falling
within CN code ex 3502
ex 4203 Articlesof apparel of leather or of
composition leatherSewing or assembly of two or more
piecesof leather or of compos ition
leather
ex 4910 Ceramic calendarsof any kind,
printed, including calendar clocks,
decoratedDecoration of the ceramic article
concerned, provided thisdecoration has
resulted in the classification of the
productsobtained in a tariff heading
other than that covering the products
uses
6401 to 6405 Footwear Manufacture from materialsof any
heading except for assemblies of uppers
affixed to inner soles or to other sole
componentsfalling within CN code
6406
ex 6911 to
ex 6913Ceramic tableware, kitchenware, other
houshold (SIC! household) articles
and toilet articles; statuettes and other
ornamental ceramic articles; decoratedDecoration of the ceramic article
concerned, provided thisdecoration has
resulted in the classification of the
productsobtained in a tariff heading
other than that covering the products
used
ex 7117 Ceramic imitation jewellery, deco-
ratedDecoration of the ceramic article
concerned, provided thisdecoration has
resulted in the classification of the
productsobtained in a tariff heading
other than that covering the products
used
ex 8482 Ball, roller or needle roller bearings,
assembled (2)Assembly preceded by heat treatment,
grinding and polishing of the inner and
outer rings1993R2454 — EN — 01.04.2002 — 005.001 — 263
▼B
(1) (2) (3)
ex 8520 Magnetic tape recorders, whether or
not incorporating a sound reproducing
deviceManufacture where the increase in
value acquired as a result of assembly
operationsand, if applicable, the incor-
poration of partsoriginating in the
country of assembly represents at least
45 % of the ex-worksprice of the
product
When the 45 % rule isnot met, the
apparatuss hall be treated asoriginating
in the country of origin of partswhos e
ex-worksprice repres entsmore than
35 % of the ex-worksprice of the appa-
ratus
When the 35 % rule ismet in two
countries, the apparatus shall be treated
asoriginating in the country of origin
of the partsrepres enting the greater
percentage value
ex 8523 20 90 Unrecorded 3.5 ″magnetic micro disk-
ettes, whether or not pre-formatted
and with or without an analogue
signal for the purposes of checking
the quality of the disk's coating
recorded on itAssembly of the diskette (including
insertion of the magnetic disk and
assembly of the shells) plus manufac-
ture of:
either the magnetic disk (including
polishing) or the upper and lower
shells.
If neither the disk nor upper and lower
shells are manufactured in the country
where assembly of the diskette takes
place, the diskettes shall have the origin
of the country where the components
representing the highest percentage of
the ex-worksprice originated.
Assembly of the diskette (including
insertion of the magnetic disk and
assembly of the shells) and packing
alone shall not confer origin.
ex 8527 Reception apparatusfor radio-broad-
casting, whether or not combined in
the same housing with sound
recording or reproducing apparatusor
a clockManufacture where the increase in
value acquired as a result of assembly
operationsand, if applicable, the incor-
poration of partsoriginating in the
country of assembly represents at least
45 % of the ex-worksprice of the
products
When the 45 % rule isnot met, the
apparatuss hall be treated asoriginating
in the country of origin of partswhos e
ex-worksprice repres entsmore than
35 % of the ex-worksprice of the appa-
ratus
When the 35 % rule ismet in two
countries, the apparatus shall be treated
asoriginating in the country of origin
of the partsrepres enting the greater
percentage value
ex 8528 Television receivers, (excluding
videotuners, television projection
equipment and video monitors),
whether or not combined, in the same
housing, with radio-broadcast recei-
versor s ound recording or reprodu-
cing apparatus, but not with
videorecording or reproducing appa-
ratusManufacture where the increase in
value acquired as a result of assembly
operationsand, if applicable the incor-
poration of partsoriginating in the
country of assembly represents at least
45 % of the ex-worksprice of the
products1993R2454 — EN — 01.04.2002 — 005.001 — 264
▼M10
▼B
▼B
(1) (2) (3)
When the 45 % rule isnot met, the
apparatuss hall be treated asoriginating
in the country of origin of partswhos e
ex-worksprice repres entsmore than
35 % of the ex-worksprice of the appa-
ratus
When the 35 % rule ismet in two
countries, the apparatus shall be treated
asoriginating in the country of origin
of partsrepres enting the greater percen-
tage value
ex 8542 Integrated circuitsThe operation of diffus ion (where inte-
grated circuitsare formed on a s emi-
conductor substrate by the selective
introduction of an appropriate dopant)
CN code Description of productsWorking or processing carried out on non-
originating materialsthat doesnot confer
the status of originating products
(1) (2) (3)
ex 9009 Photocopying apparatusincorporating
an optical system or of the contact
typeAssembly of photocopying apparatus
accompanied by the manufacture of the
harness, drum, rollers, side plates, roller
bearings, screws and nuts
CN code Description of productsProcess or operation carried out on non-
originating materialsthat confersthe s tatus
of originating products
(1) (2) (3)
ex 9113 Watch straps, watch bands and watch
bracelets, and parts thereof, of textilesManufacture in which the value of the
materialsus ed doesnot exceed 40 %
of the ex-worksprice of the product
ex 9401 and
ex 9403Ceramic seats (other than those falling
within CN code 9402) whether or not
convertible into bedsand other furni-
ture, and partsthereof, decoratedDecoration of the ceramic article
concerned, provided thisdecoration has
resulted in the classification of the
productsobtained in a tariff heading
other than that covering the products
used
ex 9405 Ceramic lampsand ceramic lighting
fittings, including searchlights and
spotlights and parts thereof, not else-
where specified or included decorated;
illuminated ceramic signs, name-
platesand the like, having a perma-
nently fixed light source, and parts
thereof, not elsewhere specified or
included decoratedDecoration of the ceramic article
concerend (SIC! concerned), provided
this decoration has resulted in the clas-
sification of the product obtained in a
tariff heading other than that covering
the productsus ed
(1) Where these conditions are not met, the meat (offal) shall be considered as originating in the country where the
animalsfrom which they where obtained were fattened or reared for the longes t period.
(2) The term ‘assembled’ includes partially assembled but excludes parts in their unassembled state.1993R2454 — EN — 01.04.2002 — 005.001 — 265
▼B
ANNEX 12
1993R2454 — EN — 01.04.2002 — 005.001 — 266
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 267
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 268
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 269
▼B
ANNEX 13
1993R2454 — EN — 01.04.2002 — 005.001 — 270
▼M18
ANNEX14
INTRODUCTORYNOTESTOTHELISTINANNEX15
Note1:
Thelistsetsouttheconditionsrequiredforallproductstobeconsideredas
sufficientlyworkedorprocessedwithinthemeaning ►C6ofArticles69and
100.◄
Note2:
2.1.Thefirsttwocolumnsinthelistdescribetheproductobtains.Thefirst
columngivestheheadingnumberorchapternumberusedintheHarmo-
nisedSystemandthesecondcolumngivesthedescriptionofgoodsused
inthatsystemforthatheadingorchapter.Foreachentryinthefirsttwo
columns ►C6aruleisspecified ◄incolumn3or4.Where,insome
cases,theentryinthefirstcolumnisprecededbyand‘ex’,thissignifiesthattherulesincolumn3or4applyonlytothepartofthatheadingas
describedincolumn2.
2.2.Whereseveralheadingnumbersaregroupedtogetherincolumn1ora
chapternumberisgivenandthedescriptionofproductsincolumn2isthereforegiveningeneralterms,theadjacentrulesincolumn3or4apply
toallproductswhich,undertheHarmonisedSystem,areclassifiedinhead-
ingsofthechapterorinanyoftheheadingsgroupedtogetherincolumn1.
2.3.Wheretherearedifferentrulesinthelistapplyingtodifferentproducts
withinaheading,eachindentcontainsthedescriptionofthatpartofthe
headingcoveredbytheadjacentrulesincolumn3or4.
2.4.Where,foranentryinthefirsttwocolumns, ►
C6aruleis ◄specified
inbothcolumns3and4,theexportermayopt,asanalternative,toapplyeithertherulesetoutincolumn3orthatsetoutincolumn4. ►
C6Ifno
originruleis ◄givenincolumn4,therulesetoutincolumn3hastobe
applied.
Note3:
3.1.TheprovisionsofArticles69and100,concerningproductshaving
acquiredoriginatingstatuswhichareusedinthemanufactureofother
products,shallapply,regardlessofwhetherthisstatushasbeenacquired
insidethefactorywheretheseproductsareusedorinanotherfactoryin
thebeneficiarycountryorrepublicorintheCommunity.
Example:
AnengineofheadingNo8407,forwhichtherulestatesthatthevalueof
thenon-originatingmaterialswhichmaybeincorporatedmaynotexceed
40%oftheex-worksprice,ismadefrom‘otheralloysteelroughlyshaped
byforging’ ►C6ofheading ◄Noex7224.
If thisforging hasbeen forged in the beneficiary country or republic from a
non-originating ingot, it hasalready acquired originating s tatusby virtue of
the rule for heading No ex 7224 in the list. The forging can then count as
originating in the value-calculation for the engine, regardless of whether it
wasproduced in the s ame factory or in another factory in the beneficiary
country or republic. The value of the non-originating ingot isthusnot taken
into account when adding up the value of the non-originating materials
used.
3.2. The rule in the list represents the minimum amount of working or proces-
sing required, and the carrying-out of more working or processing alsoconfers originating status; conversely, the carrying-out of less working or
processing cannot confer originating status. Thus, if a rule provides that
non-originating material, at a certain level of manufacture, may be used,
the use of such material at an earlier stage of manufacture is allowed, and
the use of such material at a later stage is not.
3.3. Without prejudice to Note 3.2, where a rule states that ‘materials of any
heading’ may be used, materials of the same heading as the product may
also be used, subject, however, to any specific limitations which may alsobe contained in the rule. However, the expression ‘manufacture from mate-
rialsof any heading, including other materialsof heading No …’ means
that only materials classified in the same heading as the product and of a
different description than that of the product as given in column 2 of the
list may be used.1993R2454 — EN — 01.04.2002 — 005.001 — 271
▼M18
3.4.Whenaruleinthelistspecifiesthataproductmaybemanufacturedfrom
morethanonematerial,thismeansthatoneormorematerialsmaybeused.
Itdoesnotrequirethatallbeused.
Example:
TheruleforfabricsofheadingNos5208to ►C65212◄providesthat
naturalfibresmaybeusedandthatchemicalmaterials,amongothermate-
rials,mayalsobeused.Thisdoesnotmeanthatbothhavetobeused;itis
possibletouseoneortheother,orboth.
3.5.Wherearuleinthelistspecifiesthataproductmustbemanufacturedfrom
aparticularmaterial,theconditionobviouslydoesnotpreventtheuseofothermaterialswhich,becauseoftheirinherentnature,cannotsatisfythe
rule.(SeealsoNote6.2belowinrelationtotextiles).
Example:
TheruleforpreparedfoodsofheadingNo1904,whichspecifically
excludestheuseofcerealsandtheirderivatives,doesnotpreventtheuse
ofmineralsalts,chemicalsandotheradditiveswhicharenotproductsfrom
cereals.
However,thisdoesnotapplytoproductswhich,althoughtheycannotbe
manufacturedfromtheparticularmaterialsspecifiedinthelist,canbe
producedfromamaterialofthesamenatureatanearlierstageofmanufac-
ture.
Example:
InthecaseofanarticleofapparelofexChapter62madefromnon-woven
materials,iftheuseofonlynon-originatingyarnisallowedforthisclassof
article,itisnotpossibletostartfromnon-wovencloth,evenifnon-woven
clothscannotnormallybemadefromyarn.Insuchcases,thestartingmate-
rialwouldnormallybeatthestagebeforeyarn,thatis,thefibrestage.
3.6.Where,inaruleinthelist,twopercentagesaregivenforthemaximum
valueof ►
C6non-originatingmaterialsthat ◄canbeused,thenthese
percentagesmay not be added together. In other words , the maximum value
of all the non-originating materialsus ed may never exceed the higher of
the percentagesgiven. Furthermore, the individual percentagesmus t not
be exceeded, in relation to the particular materialsto which they apply.
Note4:
4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than arti-
ficial or synthetic fibres. It is restricted to the stages before spinning takes
place, including waste, and, unless otherwise specified, includes fibres
which have been carded, combed or otherwise processed, but not spun.
4.2. The term ‘natural fibres’ includes horsehair of heading No 0503, silk of
heading Nos5002 and 5003, aswell aswool-fibresand fine or coars eanimal hair of heading Nos5101 to 5105, cotton fibresof heading Nos
5201 to 5203, and other vegetable fibresof heading Nos5301 to 5305.
4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’
are used in the list to describe the materials, not classified in Chapters 50 to63, 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 heading Nos 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
materialsus ed in the manufacture of thisproduct and which, taken
together, represent 10 % or less of the total weight of all the basic textile
materials used. (See also Notes 5.3 and 5.4).
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to
mixed productswhich have been made from two or more bas ic textilematerials.
The following are the basic textile materials:
— silk,
— wool,
— coarse animal hair,1993R2454 — EN — 01.04.2002 — 005.001 — 272
▼M18
—fineanimalhair,
—horsehair,
—cotton,
—paper-makingmaterialsandpaper,
—flax,—truehemp,
—juteandothertextilebastfibres,
—sisalandothertextilefibresofthegenus Agave,
—coconut,abaca,ramieandothervegetabletextilefibres,—syntheticman-madefilaments,
—artificialman-madefilaments,
—current-conductingfilaments,—syntheticman-madestaplefibresofpolypropylene,
—syntheticman-madestaplefibresofpolyester,
—syntheticman-madestaplefibresofpolyamide,
—syntheticman-madestaplefibresof ►
C6polyacrylonitrile, ◄
— 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 poly-
ether, whether or not gimped,
— yarn made of polyurethane segmented with flexible segments of polye-
ster, whether or not gimped,
— products of heading of 5605 (metallised yarn) incorporating strip
consisting of a core of aluminium foil or of a core of plastic film
whether or not coated with aluminium powder, of a width not
exceeding 5 mm, sandwiched by means of a transparent or coloured
adhesive between two layers of plastic film,
— other productsof heading No 5605.
Example:
A yarn, of heading No 5205, made from cotton fibresof heading No 5203
and synthetic staple fibres of heading No 5506, is a mixed yarn. Therefore,non-originating synthetic staple fibres which do not satisfy the origin-rules
(which require manufacture from chemical materialsor textile pulp) may
be used up to a weight of 10 % of the yarn.
Example:
A woollen fabric, of heading No 5112, made from woollen yarn of heading
No 5107 and synthetic yarn of staple fibres of heading No 5509, is a mixed
fabric. Therefore, synthetic yarn which does not satisfy the origin-rules
(which require manufacture from chemical materialsor textile pulp), or
woollen yarn which does not satisfy the origin-rules (which require manu-
facture 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 doesnot exceed 10 % of the weight of the fabric.
Example:
Tufted textile fabric, of heading No 5802, made from cotton yarn of
heading No 5205 and cotton fabric of heading No 5210, isa only mixed
product if the cotton fabric is itself a mixed fabric made from yarns classi-
fied in two separate headings, or if the cotton yarns used are themselves
mixtures.
Example:
If the tufted textile fabric concerned had been made from cotton yarn of
heading No 5205 and synthetic fabric of heading No 5407, then, obviously,
the yarns used are two separate basic textile materials and the tufted textile
fabric is, accordingly, a mixed product.
5.3. In the case of products incorporating ‘yarn made of polyurethane
segmented with flexible segments of polyether, whether or not gimped’,
thistolerance is20 % in res pect of thisyarn.1993R2454 — EN — 01.04.2002 — 005.001 — 273
▼M18
5.4. In the case of products incorporating ‘strip consisting of a core of alumi-
nium foil or of a core of plastic film whether or not coated with
aluminium powder, of a width not exceeding 5 mm, sandwiched by means
of an adhesive between two layers of plastic film’, this tolerance is 30 % in
respect 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 heading other than that of the product
and that their value doesnot exceed 8 % of the ex-worksprice of the
product.
6.2. Without prejudice to Note 6.3, materials, which are not classified within
Chapters50 to 63, may be us ed freely in the manufacture of textile
products, whether or not they contain textiles.
Example:
If a rule in the list provides that, for a particular textile item (such as trou-
sers), yarn must be used, this does not prevent the use of metal items, such
as buttons, because buttons are not classified within Chapters 50 to 63. For
the same reason, it does not prevent the use of slide-fasteners, even though
slide-fasteners normally contain textiles.
6.3. Where a percentage-rule applies, the value of materials which are not clas-
sified within Chapters 50 to 63 must be taken into account when
calculating the value of the non-originating materialsincorporated.
Note7:
7.1. For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902
and ex 3403, the ‘specific processes’ are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation-process(1);
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing with
concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisa-
tion with alkaline agents; decolourisation and purification with
naturally-active earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation;
(i) isomerisation.
7.2. For the purposes of heading Nos 2710, 2711 and 2712, the ‘specific
processes’ are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation-process (1);
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing with
concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisa-
tion with alkaline agents; decolourisation and purification with
naturally-active earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation;
(ij) isomerisation;
(k) in respect of heavy oils of heading No ex 2710 only, desulphurisation
with hydrogen, resulting in a reduction of at least 85 % of the sulphur-
content of the products processed (ASTM D 1266-59 T method);1993R2454 — EN — 01.04.2002 — 005.001 — 274
(1) See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
▼M18
(l)inrespectofproductsofheadingNo2710only,deparaffiningbya
processotherthanfiltering;
(m)inrespectofheavyoilsofheadingNoex2710only,treatmentwith
hydrogen,atapressureofmorethan20barandatemperatureof
morethan250ºC,withtheuseofacatalyst,otherthantoeffectdesul-
phurisation,whenthehydrogenconstitutesanactiveelementina
chemicalreaction.Thefurthertreatment,withhydrogen,oflubricating
oilsofheadingNoex2710(e.g.hydrofinishingordecolourisation),in
order,moreespecially,toimprovecolourorstabilityshallnot,
however,bedeemedtobeaspecificprocess;
(n)inrespectoffueloilsofheadingNoex2710only,atmosphericdistil-
lation,onconditionthatlessthan30% ►C6oftheseproducts ◄
distils, by volume, including losses, at 300ºC, by the ASTM D 86method;
(o) in res pect of heavy oilsother than gasoilsand fuel oilsof heading No
ex 2710 only, treatment by meansof a high-frequency electrical
brush-discharge.
7.3. For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902
and ex 3403, simple operations, such as cleaning, decanting, desalting,
water-separation, filtering, colouring, marking, obtaining a sulphur-content
as a result of mixing products with different sulphur-contents, or any
combination of these operations or like operations, do not confer origin.1993R2454 — EN — 01.04.2002 — 005.001 — 275
ANNEX15
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT
THEPRODUCTMANUFACTUREDCANOBTAINORIGINATINGSTATUS
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) OR (4)
Chapter 1 Live animals All the animals of Chapter 1 used must
be wholly obtained
Chapter 2 Meat and edible meat offal Manufacture in which all the materialsof
Chapters 1 and 2 used must be wholly
obtained
Chapter 3 Fish and crustaceans, molluscs and other
aquatic invertebratesManufacture in which all the materialsof
Chapter 3 used must be wholly obtained
ex Chapter 4 Dairy produce; birds' eggs; natural
honey; edible productsof animal origin,
not elsewhere specified or included;
except for:Manufacture in which all the materialsof
Chapter 4 used must be wholly obtained
0403 Buttermilk, curdled milk and cream,
yoghurt, kephir and other fermented or
acidified milk and cream, whether or
not concentrated or containing added
sugar or other sweetening matter or
flavoured or containing added fruit, nuts
or cocoaManufacture in which:
— all the materialsof Chapter 4 us ed
must be wholly obtained,
— any fruit juice (except those of pine-
apple, lime or grapefruit) of heading
No 2009 used must already be origi-
nating,
— the value of any materialsof Chapter
17 used does not exceed 30 % of the
ex-worksprice of the product
ex Chapter 5 Productsof animal origin, not els ewhere
specified or included; except for:Manufacture in which all the materialsof
Chapter 5 used must be wholly obtained
ex 0502 Prepared pigs', hogs' or boars' bristles
and hairCleaning, disinfecting, sorting and
straightening of bristles and hair
Chapter 6 Live trees and other plants; bulbs, roots
and the like; cut flowersand ornamental
foliageManufacture in which:
— all the materialsof Chapter 6 us ed
must be wholly obtained,▼M181993R2454 — EN — 01.04.2002 — 005.001 — 276
(1)(2)(3)OR(4)
—thevalueofallthematerialsused
doesnotexceed50%oftheex-
workspriceoftheproduct
Chapter7Ediblevegetablesandcertainrootsand
tubersManufactureinwhichallthematerialsof
Chapter7usedmustbewhollyobtained
Chapter8Ediblefruitandnuts;peelofcitrusfruits
ormelonsManufactureinwhich:
—allthefruitandnutsusedmustbe
whollyobtained,
—thevalueofanymaterialsofChapter
17useddoesnotexceed30%ofthe
valueoftheex-workspriceofthe
product
exChapter9Coffee,tea,matéandspices;exceptfor:Manufactureinwhichallthematerialsof
Chapter9usedmustbewhollyobtained
0901Coffee,whetherornotroastedordecaf-
feinated;coffeehusksandskins;coffeesubstitutescontainingcoffeeinany
proportionManufacturefrommaterialsofanyheading
0902Tea,whetherornotflavouredManufacturefrommaterialsofany
heading
ex0910MixturesofspicesManufacturefrommaterialsofany
heading
Chapter10CerealsManufactureinwhichallthematerials of
Chapter10usedmustbewholly
obtained
exChapter11Productsofthemillingindustry;malt;
starches;inulin;wheatgluten;exceptfor:Manufactureinwhichallthecereals,
ediblevegetables,rootsandtubersof
headingNo0714orfruitusedmustbe
whollyobtained
ex1106Flour,mealandpowderofthedried,
shelledleguminousvegetablesofheadingNo0713Dryingandmillingofleguminousvege-
tablesofheadingNo0708▼M181993R2454—EN—01.04.2002—005.001—277
▼C6
▼M18
(1) (2) (3) OR (4)
Chapter 12 Oil seeds and oleaginous fruits; miscella-
neous grains, seeds and fruit; industrial
or medicinal plants; straw and fodderManufacture in which all the materialsof
Chapter 12 used must be wholly
obtained
1301 Lac; natural gums, resins, gum-resins
and oleoresins (for example, balsams)Manufacture in which the value of any
materialsof heading No 1301 us ed may
not exceed 50 % of the ex-worksprice
of the product
1302 Vegetable saps and extracts; pectic
substances, pectinates and pectates;
agar-agar and other mucilagesand thick-
eners, whether or not modified, derived
from vegetable products:
— Mucilagesand thickeners , modified,
derived from vegetable productsManufacture from non-modified muci-
lagesand thickeners
— Other Manufacture in which the value of all the
materialsdoesnot exceed 50 % of the
ex-worksprice of the product
Chapter 14 Vegetable plaiting materials; vegetable
products not elsewhere specified or
includedManufacture in which all the materialsof
Chapter 14 used must be wholly
obtained
ex Chapter 15 Animal or vegetable fatsand oilsand
their cleavage products; prepared edible
fats; animal or vegetable waxes; except
for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
1501 Pig fat (including lard) and poultry fat,
other than that of heading No 0209 or
1503:
— Fatsfrom bonesor was te Manufacture from materials of any
heading except those of heading No
0203, 0206 or 0207 or bonesof heading
No 0506
— Other Manufacture from meat or edible offal of
swine of heading No 0203 or 0206 or of
meat and edible offal of poultry ofheading No 0207
1502 Fats of bovine animals, sheep or goats,
other than those of heading No 1503:▼M181993R2454 — EN — 01.04.2002 — 005.001 — 278
(1) (2) (3) OR (4)
— Fatsfrom bonesor was te Manufacture from materials of any
heading except those of heading No
0201, 0202, 0204 or 0206 or bonesof
heading No 0506
— Other Manufacture in which all the materialsof
Chapter 2 used must be wholly obtained
1504 Fats and oils and their fractions, of fish
or marine mammals, whether or not
refined, but not chemically modified:
— Solid fractionsManufacture from materials of any
heading including other materialsof
heading No 1504
— Other Manufacture in which all the materialsof
Chapter 2 and 3 used must be wholly
obtained
ex 1505 Refined lanolin Manufacture from crude wool grease of
heading No 1505
1506 Other animal fatsand oilsand their frac-
tions, whether or not refined, but not
chemically modified:
— Solid fractionsManufacture from materials of any
heading including other materialsof
heading No 1506
— Other Manufacture in which all the materialsof
Chapter 2 used must be wholly obtained
1507 to
1515Vegetable oilsand their fractions :
— Soya, ground nut, palm, copra, palm
kernel, babassu, tung and oiticica oil,
myrtle wax and Japan wax, fractionsof
jojoba oil and oilsfor technical or indus -
trial uses other than the manufacture of
foodstuffs for human consumptionManufacture in which all the materials
used are classified within a heading other
than that of the product
— Solid fractions, except for that of
jojoba oilManufacture from other materialsof
heading Nos1507 to 1515
— Other Manufacture in which all the vegetable
materials used must be wholly obtained
1516 Animal or vegetable fatsand oilsand Manufacture in which:▼M181993R2454 — EN — 01.04.2002 — 005.001 — 279
(1) (2) (3) OR (4)
their fractions, partly or wholly hydroge-
nated, interesterified, re-esterified or
elaidinised, whether or not refined, but
not further prepared— all the materialsof Chapter 2 us ed
must be wholly obtained,
— all the vegetable materials used must
be wholly obtained. However, mate-
rialsof heading Nos1507, 1508,
1511 and 1513 may be used
1517 Margarine; edible mixturesor prepara-
tionsof animal or vegetable fatsor oils
or of fractionsof different fatsor oilsof
thisChapter, other than edible fatsor
oilsor their fractionsof heading No
1516Manufacture in which:
— all the materialsof Chapters2 and 4
used must be wholly obtained,
— all the vegetable materials used must
be wholly obtained. However, mate-
rialsof heading Nos1507, 1508,
1511 and 1513 may be used
Chapter 16 Preparations of meat, of fish or of crusta-
ceans, molluscs or other aquatic
invertebratesManufacture from animalsof Chapter 1.
All the materials of Chapter 3 used must
be wholly obtained
ex Chapter 17 Sugarsand s ugar confectionery; except
for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 1701 Cane or beet sugar and chemically pure
sucrose, in solid form, containing added
flavouring or colouring matterManufacture in which the value of any
materialsof Chapter 17 us ed doesnot
exceed 30 % of the ex-worksprice of
the product
1702 Other sugars, including chemically pure
lactose, maltose, glucose and fructose, in
solid form; sugar syrups not containing
added flavouring or colouring matter;
artificial honey, whether or not mixed
with natural honey; caramel:
— Chemically-pure maltose and fructose Manufacture from materials of any
heading including other materialsof
heading No 1702
— Other sugars in solid form, containing
added flavouring or colouring matterManufacture in which the value of any
materialsof Chapter 17 us ed doesnot
exceed 30 % of the ex-worksprice of
the product
— Other Manufacture in which all the materials
used must already be originating▼M181993R2454 — EN — 01.04.2002 — 005.001 — 280
(1)(2)(3)OR(4)
ex1703Molassesresulting ►C6fromthe
extraction or ◄refining of sugar,
containing added flavouring or colouring
matterManufacture in which the value of anymaterialsof Chapter 17 us ed doesnot
exceed 30 % of the ex-worksprice of
the product
1704 Sugar confectionery (including white
chocolate), not containing cocoaManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of any materialsof Chapter
17 used does not exceed 30 % of theex-worksprice of the product
Chapter 18 Cocoa and cocoa preparationsManufacture in which:
— all the materials used are classified
within a heading other than that ofthe product,
— the value of any materialsof Chapter
17 used does not exceed 30 % of theex-worksprice of the product
1901 Malt extract; food preparationsof flour,
meal, starch or malt extract, not
containing cocoa or containing less than
40 % by weight of cocoa calculated on
a totally defatted basis, not elsewhere
specified or included; food preparations
of goodsof heading Nos0401 to 0404,
not containing cocoa or containing less
than 5 % by weight of cocoa calculated
on a totally defatted basis, not elsewhere
specified or included:
— Malt extract Manufacture from cerealsof Chapter 10— Other Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of the materialsof each of
Chapters4 and 17 us ed doesnotexceed 30 % of the ex-worksprice
of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 281
(1) (2) (3) OR (4)
1902 Pasta, whether or not cooked or stuffed
(with meat or other substances) or other-
wise prepared, such as spaghetti,
macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether or
not prepared;
— Containing 20 % or less by weight of
meat, meat offal, fish, crustaceans or
molluscsManufacture in which all the cerealsand
derivatives(except durum wheat and its
derivatives) used must be wholly
obtained
— Containing more than 20 % by weight
of meat, meat offal, fish, crustaceans or
molluscsManufacture in which:
— all cerealsand derivatives(except
durum wheat and itsderivatives )
used must be wholly obtained,
— all the materialsof Chapters2 and 3
used must be wholly obtained
1903 Tapioca and substitutes therefor prepared
from starch, in the form of flakes, grains,
pearls, siftings or similar formsManufacture from materialsof any
heading except potato starch of heading
No 1108
1904 Prepared foodsobtained by the s welling
or roasting of cereals or cereal products
(for example, corn flakes); cereals (other
than maize (corn)) in grain form, or in
the form of flakesor other worked grains
(except flour and meal), pre-cooked, or
otherwise prepared, not elsewhere speci-
fied or includedManufacture:
— from materials not classified within
heading No 1806,
— in which all the cerealsand flour
(except durum wheat and itsderiva-
tives, andZea 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-worksprice of the
product
1905 Bread, pastry, cakes, biscuits and other
bakers' wares, whether or not containing
cocoa; communion wafers, empty
cachetsof a kind s uitable for pharmaceu-
tical use, sealing wafers, rice paper and
similar productsManufacture from materialsof any
heading except those of Chapter 11▼M181993R2454 — EN — 01.04.2002 — 005.001 — 282
(1) (2) (3) OR (4)
ex Chapter 20 Preparationsof vegetables , fruit, nutsor
other partsof plants ; except for:Manufacture in which all the fruit, nuts
or vegetables used must be wholly
obtained
ex 2001 Yams, sweet potatoes and similar edible
partsof plantscontaining 5 % or more
by weight of starch, prepared or
preserved by vinegar or acetic acidManufacture in which all the materials
used are classified within a heading other
than that of the product
ex 2004 and
ex 2005Potatoesin the form of flour, meal or
flakes, prepared or preserved otherwise
than by vinegar or acetic acidManufacture in which all the materials
used are classified within a heading other
than that of the product
2006 Vegetables, fruit, nuts, fruit-peel and
other parts of plants, preserved by sugar
(drained, glacé or crystallized)Manufacture in which the value of any
materialsof Chapter 17 us ed doesnot
exceed 30 % of the ex-worksprice of
the product
2007 Jams, fruit jellies, marmalades, fruit or
nut purée and fruit or nut pastes, being
cooked preparations, whether or not
containing added sugar or other sweet-
ening matterManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of any materialsof Chapter
17 used does not exceed 30 % of the
ex-worksprice of the product
ex 2008 — Nuts, not containing added sugar or
spiritsManufacture in which the value of the
originating nutsand oil s eedsof heading
Nos0801, 0802 and 1202 to 1207 us ed
exceeds60 % of the ex-worksprice of
the product
— Peanut butter; mixturesbas ed on
cereals; palm hearts; maize (corn)Manufacture in which all the materials
used are classified within a heading other
than that of the product
— Other except for fruit and nutscooked
otherwise than by steaming or boiling in
water, not containing added sugar, frozenManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of any materialsof Chapter
17 used does not exceed 30 % of the
ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 283
(1)(2)(3)OR(4)
2009Fruitjuices(includinggrapemust)and
vegetablejuices,unfermentedandnot
containingaddedspirit,whetherornot
containingaddedsugarorothersweet-
eningmatterManufactureinwhich:
—allthematerialsusedareclassified
withinaheadingotherthanthatof
theproduct,
—thevalueofanymaterialsofChapter
17useddoesnotexceed30%oftheex-workspriceoftheproduct
exChapter21Miscellaneousediblepreparations;
exceptfor:Manufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct
2101Extracts,essencesandconcentrates,of
coffee,teaormatéandpreparations
withabasis ►
C6oftheseproducts ◄
or with a basis of coffee, tea or maté;roasted chicory and other roasted coffee
substitutes, and extracts, essences and
concentratesthereofManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— all the chicory used must be wholly
obtained
2103 Saucesand preparationstherefor; mixed
condiments and mixed seasonings;mustard flour and meal and prepared
mustard:
— Saucesand preparationstherefor;
mixed condiments and mixed seasoningsManufacture in which all the materialsused are classified within a heading other
than that of the product. However,
mustard flour or meal or prepared
mustard may be used
— Mustard flour and meal and preparedmustardManufacture from materialsof anyheading
ex 2104 Soupsand brothsand preparations
thereforManufacture from materialsof anyheading except prepared or preserved
vegetablesof heading Nos2002 to 2005
2106 Food preparations not elsewhere speci-
fied or includedManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of the materialsof each of
Chapters4 and 17 us ed doesnot
exceed 30 % of the ex-worksprice
of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 284
(1)(2)(3)OR(4)
exChapter22Beverages,spiritsandvinegar;except
for:Manufactureinwhich:
—allthematerialsusedareclassified
withinaheadingotherthanthatof
theproduct,
—allthe ►C6grapesorany ◄mate-
rialderivedfromgrapesusedmustbewhollyobtained
2202Waters,includingmineralwatersand
aeratedwaters,containingaddedsugarorothersweetening ►
C6matteror
flavoured ◄,andothernon-alcoholic
beverages,notincluding ►C6fruit◄
or vegetable juicesof heading No 2009Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of any materialsof Chapter
17 used does not exceed 30 % of theex-worksprice of the product,
— any fruit juice used (except for pine-
apple, lime and grapefruit juices)
must already be originating
2207 Undenatured ethyl alcohol of an alco-
holic strength by volume of 80 % vol or
higher; ethyl alcohol and other spirits,
denatured, of any strengthManufacture:
— from materials not classified within
heading No 2207 or 2208,
— in which all the grapesor any mate-
rial derived from grapes used must
be wholly obtained or if all the other
materialsus ed are already origi-
nating, arrack may be used up to a
limit of 5 % by volume
2208 Undenatured ethyl alcohol of an alco-
holic strength by volume of less than80 % vol; spirits, liqueurs and other
spirituous beveragesManufacture:
— from materials not classified within
heading No 2207 or 2208,
— in which all the grapesor any mate-
rial derived from grapes used must
be wholly obtained or if all the other
materialsus ed are already origi-
nating, arrack may be used up to a
limit of 5 % by volume
ex Chapter 23 Residues and waste from the food indus-
tries; prepared animal fodder; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 285
(1) (2) (3) OR (4)
ex 2301 Whale meal; flours, meals and pellets of
fish or of crustaceans, molluscs or other
aquatic invertebrates, unfit for human
consumptionManufacture in which all the materialsof
Chapters 2 and 3 used must be wholly
obtained
ex 2303 Residues from the manufacture of starch
from maize (excluding concentrated
steeping liquors), of a protein content,
calculated on the dry product, exceeding
40 % by weightManufacture in which all the maize used
must be wholly obtained
ex 2306 Oil cake and other solid residues
resulting from the extraction of olive
oil, containing more than 3 % of olive
oilManufacture in which all the olivesus ed
must be wholly obtained
2309 Preparationsof a kind us ed in animal
feedingManufacture in which:
— all the cereals, sugar or molasses,
meat or milk used must already be
originating,
— all the materialsof Chapter 3 us ed
must be wholly obtained
ex Chapter 24 Tobacco and manufactured tobacco
substitutes; except forManufacture in which all the materialsof
Chapter 24 used must be wholly
obtained
2402 Cigars, cheroots, cigarillos and cigar-
ettes, of tobacco or of tobacco substitutesManufacture in which at least 70 % by
weight of the unmanufactured tobacco
or tobacco refuse of heading No 2401
used must already be originating
ex 2403 Smoking tobacco Manufacture in which at least 70 % by
weight of the unmanufactured tobacco
or tobacco refuse of heading No 2401
used must already be originating
ex Chapter 25 Salt; sulphur; earths and stone; plastering
materials, lime and cement; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 2504 Natural crystalline graphite, with
enriched carbon content, purified and
groundEnriching of the carbon content, puri-
fying and grinding of crude crystalline
graphite
ex 2515 Marble, merely cut, by sawing or other-
wise, into blocks or slabs of aCutting, by sawing or otherwise, of
marble (even if already sawn) of a thick-▼M181993R2454 — EN — 01.04.2002 — 005.001 — 286
(1)(2)(3)OR(4)
rectangular(includingsquare)shape,ofa
thicknessnotexceeding25cmnessexceeding25cm
ex2516Granite,porphyry,basalt,sandstoneand
othermonumentalorbuildingstone,
merelycut,bysawingorotherwise,into
blocksors labsofarectangular
(includingsquare)shape,ofathickness
notexceeding25cmCutting,bysawingorotherwise,ofstone(evenifalreadysawn)ofathickness
exceeding25cm
ex2518CalcineddolomiteCalcinationofdolomitenotcalcined
ex2519Crushednaturalmagnesiumcarbonate
(magnesite),inhermetically-sealed
containers,andmagnesiumoxide,
whetherornotpure,otherthanfused
magnesiaordead-burned(sintered)
magnesiaManufactureinwhichallthematerialsusedareclassifiedwithinaheadingother
thanthatoftheproduct.However,
naturalmagnesiumcarbonate(magne-
site)maybeused
ex2520PlastersspeciallypreparedfordentistryManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed50%of
theex-workspriceoftheproduct
ex2524NaturalasbestosfibresManufacturefromasbestosconcentrate
ex2525MicapowderGrindingofmicaormicawasteex2530Earthcolours,calcinedorpowderedCalcinationorgrindingofearthcolours
Chapter26Ores,slagandashManufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct
exChapter27Mineralfuels,mineraloilsandproducts
oftheirdistillation;bituminoussubstances;mineralwaxes;exceptfor:Manufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct
ex2707Oilsinwhichtheweightofthearomatic
constituentsexceedsthatofthenon-
aromaticconstituents,beingoilssimilar
tomineraloilsobtainedbydistillation
ofhightemperaturecoaltar,ofwhich
morethan65%byvolumedistilsata
temperatureofupto250ºC(including
mixturesofpetroleums piritand
benzole),foruse ►
C6aspoweror ◄
heating fuelsOperationsof refining and/or one or
more specific process(es) (2)
or
Other operationsin which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value doesnot exceed 50 % of the ex-
worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 287
(1) (2) (3) OR (4)
ex 2709 Crude oilsobtained from bituminous
mineralsDestructive distillation of bituminous
materials
2710 Petroleum oilsand oilsobtained from
bituminousmaterials , other than crude;
preparations not elsewhere specified or
included, containing by weight 70 % or
more of petroleum oilsor of oils
obtained from bituminousmaterials ,
these oils being the basic constituents of
the preparationsOperationsof refining and/or one or
more specific process(es) (3)
orOther operationsin which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value doesnot exceed 50 % of the ex-
worksprice of the product
2711 Petroleum gases and other gaseous
hydrocarbonsOperationsof refining and/or one or
more specific process(es) (
3)
or
Other operationsin which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value doesnot exceed 50 % of the ex-
worksprice of the product
2712 Petroleum jelly; paraffin wax, microcrys-
talline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax, other
mineral waxes, and similar productsobtained by synthesis or by other
processes, whether or not colouredOperationsof refining and/or one or
more specific process(es) (
3)
or
Other operationsin which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value doesnot exceed 50 % of the ex-
worksprice of the product
2713 Petroleum coke, petroleum bitumen and
other residues of petroleum oils or of
oilsobtained from bituminousmaterialsOperationsof refining and/or one or
more specific process(es) (2)
orOther operationsin which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same▼M181993R2454 — EN — 01.04.2002 — 005.001 — 288
(1) (2) (3) OR (4)
heading may be used provided their
value doesnot exceed 50 % of the ex-
worksprice of the product
2714 Bitumen and asphalt, natural; bituminous
or oil shale and tar sands; asphaltites and
asphaltic rocksOperationsof refining and/or one or
more specific process(es) (2)
or
Other operationsin which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value doesnot exceed 50 % of the ex-
worksprice of the product
2715 Bituminousmixturesbas ed on natural
asphalt, on natural bitumen, on petro-
leum bitumen, on mineral tar or on
mineral tar pitch (for example, bitumi-
nous mastics, cut-backs)Operationsof refining and/or one or
more specific process(es) (2)
orOther operationsin which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value doesnot exceed 50 % of the ex-
worksprice of the product
ex Chapter 28 Inorganic chemicals; organic or inor-
ganic compoundsof preciousmetals , of
rare-earth metals, of radioactive elements
or of isotopes; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-worksprice
of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex 2805 ‘Mischmetall’ Manufacture by electrolytic or thermal
treatment in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
ex 2811 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which the value of all the
materials, used does not exceed 40 % of
the ex-worksprice of the product
ex 2833 Aluminium sulphate Manufacture in which the value of all the
materialsus ed doesnot exceed 50 % of▼M181993R2454 — EN — 01.04.2002 — 005.001 — 289
(1) (2) (3) OR (4)
the ex-worksprice of the product
ex 2840 Sodium perborate Manufacture from disodium tetraborate
pentahydrateManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex Chapter 29 Organic chemicals; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-worksprice
of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex 2901 Acyclic hydrocarbonsfor us e aspower
or heating fuelsOperationsof refining and/or one or
more specific process(es) (2)
or
Other operationsin which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value doesnot exceed 50 % of the ex-
worksprice of the product
ex 2902 Cyclanesand cyclenes(other than
azulenes), benzene, toluene, xylenes, for
use as power or heating fuelsOperationsof refining and/or one or
more specific process(es) (2)
orOther operationsin which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used, provided their
value doesnot exceed 50 % of the ex-
worksprice of the product
ex 2905 Metal alcoholatesof alcoholsof this
heading and of ethanolManufacture from materialsof any
heading, including other materialsof
heading No 2905. However, metal alco-
holatesof thisheading may be us ed,
provided their value doesnot exceed
20 % of the ex-worksprice of the
productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
2915 Saturated acyclic monocarboxylic acidsManufacture from materials of any Manufacture in which the value of all the▼M181993R2454 — EN — 01.04.2002 — 005.001 — 290
(1) (2) (3) OR (4)
and their anhydrides, halides, peroxides
and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated deri-
vativesheading. However, the value of all the
materialsof heading Nos2915 and 2916
used may not exceed 20 % of the ex-
worksprice of the productmaterialsus ed doesnot exceed 40 % of the
ex-worksprice of the product
ex 2932 — Internal ethersand their halogenated,
sulphonated, nitrated or nitrosated deri-
vativesManufacture from materialsof any
heading. However, the value of all the
materialsof heading No 2909 us ed may
not exceed 20 % of the ex-worksprice
of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
— Cyclic acetalsand internal hemiace-
talsand their halogenated, s ulphonated,
nitrated or nitrosated derivativesManufacture from materialsof any
headingmanufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
2933 Heterocyclic compoundswith nitrogen
hetero-atom(s) onlyManufacture from materialsof any
heading. However, the value of all the
materialsof heading Nos2932 and 2933
used may not exceed 20 % of the ex-
worksprice of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
2934 Nucleic acids and their salts; other
heterocyclic compoundsManufacture from materialsof any
heading. However, the value of all the
materialsof heading Nos2932, 2933
and 2934 used may not exceed 20 % of
the ex-worksprice of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex Chapter 30 Pharmaceutical products; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-worksprice
of the product
3002 Human blood; animal blood prepared for
therapeutic, prophylactic or diagnostic
uses; antisera and other blood fractions
and modified immunological products,
whether or not obtained by meansof
biotechnological processes; vaccines,
toxins, cultures of micro-organisms
(excluding yeasts) and similar products:
— Products consisting of two or more
constituents which have been mixed
together for therapeutic or prophylacticManufacture from materialsof any
heading, including other materialsof
heading No 3002. The materialsof this▼M181993R2454 — EN — 01.04.2002 — 005.001 — 291
(1) (2) (3) OR (4)
uses or unmixed products for these uses,
put up in measured doses or in forms or
packingsfor retail s aledescription may also be used, provided
their value doesnot exceed 20 % of the
ex-worksprice of the product
— Other
— — Human blood Manufacture from materialsof any
heading, including other materialsof
heading No 3002. The materialsof this
description may also be used, provided
their value doesnot exceed 20 % of the
ex-worksprice of the product
— — Animal blood prepared for thera-
peutic or prophylactic usesManufacture from materialsof any
heading, including other materialsof
heading No 3002. The materialsof this
description may also be used, provided
their value doesnot exceed 20 % of the
ex-worksprice of the product
— — Blood fractionsother than antis era,
haemoglobin, blood globulinsand s erum
globulinsManufacture from materialsof any
heading, including other materialsof
heading No 3002. The materialsof this
description may also be used, provided
their value doesnot exceed 20 % of the
ex-worksprice of the product
— — Haemoglobin, blood globulinsand
serum globulinsManufacture from materialsof any
heading, including other materialsof
heading No 3002. The materialsof this
description may also be used, provided
their value doesnot exceed 20 % of the
ex-worksprice of the product
— — Other Manufacture from materialsof any
heading, including other materialsof
heading No 3002. The materialsof this
description may also be used, provided
their value doesnot exceed 20 % of the
ex-worksprice of the product
3003 and
3004Medicaments(excluding goodsof
heading No 3002, 3005 or 3006):
— Obtained from amikacin of heading
No 2941Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rialsof heading No 3003 or 3004 may be▼M181993R2454 — EN — 01.04.2002 — 005.001 — 292
(1) (2) (3) OR (4)
used provided their value, taken together,
doesnot exceed 20 % of the ex-works
price of the product
— Other Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product. However, materialsof
heading No 3003 or 3004 may be
used provided their value, taken
together, doesnot exceed 20 % of
the ex-worksprice of the product,
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the product
ex Chapter 31 Fertilisers; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-worksprice
of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex 3105 Mineral or chemical fertilisers containing
two or three of the fertilising elements
nitrogen, phosphorous and potassium;
other fertilizers; goods of this chapter,
in tabletsor s imilar formsor 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 product. However, materialsclas -
sified within the same heading may
be used provided their value does
not exceed 20 % of the ex-works
price of the product,
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex Chapter 32 Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and
other colouring matter; paintsand
varnishes; putty and other mastics; inks;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-worksprice
of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 293
(1)(2)(3)OR(4)
ex3201Tanninsandtheirsalts,ethers,estersand
otherderivativesManufacturefromtanningextractsof
vegetableoriginManufactureinwhichthevalueofallthematerialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
3205Colourlakes;preparationsasspecifiedin
Note3tothischapterbasedoncolour
lakes(
4)Manufacturefrommaterialsofany
heading,exceptheadingNos3203,3204
and3205.However,materialsfrom
headingNo3205maybeusedprovided
theirvaluedoesnotexceed20%ofthe
ex-workspriceoftheproductManufactureinwhichthevalueofallthematerialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
exChapter33Essentialoilsandresinoids;perfumery,
cosmeticortoiletpreparations,exceptfor:Manufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct.However,mate-
rialsclassifiedwithinthesameheading
maybeusedprovidedtheirvaluedoes
notexceed20%oftheex-worksprice
oftheproductManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
3301Essentialoils(terpenelessornot),
includingconcretesandabsolutes;resi-
noids;extractedoleoresins;concentrates
ofessentialoilsinfats,infixedoils,in
waxesorthelike,obtainedbyenfleurage
ormaceration;terpenicby-productsof
thedeterpenationofessentialoils;
aqueousdistillatesandaqueoussolutions
ofessentialoilsManufacturefrommaterialsofany
►
C6heading,including ◄materials
of a different ‘group’ (5) in thisheading.
However, materialsof the s ame group
may be used, provided their value does
not exceed 20 % of the ex-worksprice
of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex Chapter 34 Soap, organic surface-active agents,
washing preparations, lubricatingpreparations, artificial waxes, prepared
waxes, polishing or scouring prepara-
tions, candles and similar articles,
modelling pastes, ‘dental waxes’ and
dental preparationswith a bas isof
plaster; except for:Manufacture in which all the materialsused are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-worksprice
of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex 3403 Lubricating preparationscontaining les s
than 70 % by weight of petroleum oilsor oilsobtained from bituminous
mineralsOperationsof refining and/or one ormore specific process(es) (
2)
or
Other operationsin which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same▼M181993R2454 — EN — 01.04.2002 — 005.001 — 294
(1) (2) (3) OR (4)
heading may be used provided their
value doesnot exceed 50 % of the ex-
worksprice of the product
3404 Artificial waxesand prepared waxes :
— With a basis of paraffin, petroleum
waxes, waxes obtained from bituminous
minerals, slack wax or scale waxManufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 50 % of the ex-worksprice
of the product
— Other Manufacture from materialsof any
heading, except:
— hydrogenated oilshaving the char-
acter of waxesof heading No 1516,
— fatty acidsnot chemically defined or
industrial fatty alcohols having the
character of waxesof heading No
3823,
— materialsof heading No 3404
However, these materials may be used
provided their value doesnot exceed
20 % of the ex-worksprice of the
productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex Chapter 35 Albuminoidal substances; modified
starches; glues; enzymes; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-worksprice
of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
3505 Dextrinsand other modified s tarches(for
example, pregelatinised or esterified
starches); glues based on starches, or on
dextrins or other modified starches;
— Starch ethersand es ters Manufacture from materials of any
heading, including other materialsof
heading No 3505Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
— Other Manufacture from materialsof any Manufacture in which the value of all the▼M181993R2454 — EN — 01.04.2002 — 005.001 — 295
(1) (2) (3) OR (4)
heading, except those of heading No
1108materialsus ed doesnot exceed 40 % of the
ex-worksprice of the product
ex 3507 Prepared enzymes not elsewhere speci-
fied or includedManufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
Chapter 36 Explosives; pyrotechnic products;
matches; pyrophoric alloys; certain
combustible preparationsManufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-worksprice
of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex Chapter 37 Photographic or cinematographic goods;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-worksprice
of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
3701 Photographic platesand film in the flat,
sensitised, unexposed, of any material
other than paper, paperboard or textiles;
instant print film in the flat, sensitised,
unexposed, whether or not in packs:
— Instant print film for colour photo-
graphy, in packsManufacture in which all the materials
used are classified within a heading other
than heading No 3701 or 3702. However,
materialsfrom heading No 3702 may be
used provided their value does not
exceed 30 % of the ex-worksprice of
the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
— Other Manufacture in which all the materials
used are classified within a heading other
than heading No 3701 or 3702. However,
materialsfrom heading Nos3701 and
3702 may be used provided their value,
taken together, doesnot exceed 20 % of
the ex-worksprice of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
3702 Photographic film in rolls, sensitised, Manufacture in which all the materials Manufacture in which the value of all the▼M181993R2454 — EN — 01.04.2002 — 005.001 — 296
(1) (2) (3) OR (4)
unexposed, of any material other than
paper, paperboard or textiles; instant
print film in rolls, sensitised, unexposedused are classified within a heading other
than heading No 3701 or 3702materialsus ed doesnot exceed 40 % of the
ex-worksprice of the product
3704 Photographic plates, film paper, paper-
board and textiles, exposed but not
developedManufacture in which all the materials
used are classified within a heading other
than heading Nos3701 to 3704Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex Chapter 38 Miscellaneous chemical products; except
for:Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-worksprice
of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex 3801 — Colloidal graphite in suspension in oil
and semi-colloidal graphite; carbonac-
eouspas tesfor electrodesManufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
— Graphite in paste form, being a
mixture of more than 30 % by weight
of graphite with mineral oilsManufacture in which the value of all the
materialsof heading No 3403 us ed does
not exceed 20 % of the ex-worksprice of
the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of
raw spirits of sulphate turpentineManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex 3806 Ester gums Manufacture from resin acids Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
3808 Insecticides, rodenticides, fungicides,
herbicides, anti-sprouting products and
plant-growth regulators, disinfectants
and similar products, put up in forms or
packingsfor retail s ale or aspreparations
or articles(for example, s ulphur-treated
bands, wicks and candles, and fly-Manufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the products▼M181993R2454 — EN — 01.04.2002 — 005.001 — 297
(1) (2) (3) OR (4)
papers)
3809 Finishing agents, dye carriers to accel-
erate the dyeing or fixing of dyestuffs
and other productsand preparations(for
example, dressings and mordants), of a
kind used in the textile, paper, leather or
like industries, not elsewhere specified or
includedManufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the products
3810 Pickling preparations for metal surfaces;
fluxesand other auxiliary preparations
for soldering, brazing or welding;
soldering, brazing or welding powders
and pastes consisting of metal and other
materials; preparations of a kind used as
coresor coatingsfor welding electrodes
or rodsManufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the products
3811 Anti-knock preparations, oxidation inhi-
bitors, gum inhibitors, viscosity
improvers, anti-corrosive preparations
and other prepared additives, for mineral
oils(including gas oline) or for other
liquids used for the same purposes as
mineral oils:
— Prepared additivesfor lubricating oil,
containing petroleum oilsor oils
obtained from bituminousmineralsManufacture in which the value of all the
materialsof heading No 3811 us ed does
not exceed 50 % of the ex-worksprice of
the product
— Other Manufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
3812 Prepared rubber accelerators; compound
plasticisers for rubber or plastics, not
elsewhere specified or included; anti-
oxidising preparations and other
compound stabilisers for rubber or plas-
ticsManufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
3813 Preparationsand chargesfor fire-extin-
guishers; charged fire-extinguishing
grenadesManufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
3814 Organic composite solvents and thinners, Manufacture in which the value of all the▼M181993R2454 — EN — 01.04.2002 — 005.001 — 298
(1) (2) (3) OR (4)
not elsewhere specified or included;
prepared paint or varnish removersmaterialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
3818 Chemical elementsdoped for us e in elec-
tronics, in the form of discs, wafers or
similar forms; chemical compounds
doped for use in electronicsManufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
3819 Hydraulic brake fluidsand other
prepared liquids for hydraulic transmis-
sion, not containing or containing less
than 70 % by weight of petroleum oils
or oilsobtained from bituminous
mineralsManufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
3820 Anti-freezing preparationsand prepared
de-icing fluidsManufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
3822 Diagnostic or laboratory reagents on a
backing and prepared diagnostic or
laboratory reagents, whether or not on a
backing, other than those of heading No
3002 or 3006Manufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
3823 Industrial monocarboxylic fatty acids;
acid oilsfrom refining; indus trial fatty
alcohols:
— Industrial monocarboxylic fatty acids,
acid oilsfrom refiningManufacture in which all the materials
used are classified within a heading other
than that of the product
— Industrial fatty alcohols Manufacture from materials of any
heading including other materialsof
heading No 3823
3824 Prepared bindersfor foundry mouldsor
cores; chemical products and prepara-
tionsof the chemical or allied indus tries
(including those consisting of mixtures
of natural products), not elsewhere speci-
fied or included; residual products of the
chemical or allied industries, not else-
where specified or included:
— The following of thisheading:
— — Prepared bindersfor foundryManufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 299
(1) (2) (3) OR (4)
moulds or cores based on natural resi-
nousproducts
— — Naphthenic acids, their water inso-
luble salts and their esters
— — Sorbitol other than that of heading
No 2905
— — Petroleum sulphonates, excluding
petroleum sulphonates of alkali metals,
of ammonium or of ethanolamines; thio-
phenated sulphonic acids of oils obtained
from bituminous minerals, and their salts
— — Ion exchangers
— — Gettersfor vacuum tubes— — Alkaline iron oxide for the purifi-
cation of gas
— — Ammoniacal gasliquorsand s pent
oxide produced in coal gaspurification
— — Sulphonaphthenic acids, their
water insoluble salts and their esters
— — Fusel oil and Dippel's oil
— — Mixturesof s altshaving different
anions
— — Copying pastes with a basis of
gelatin, whether or not on a paper or
textile backingrials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-workspriceof the product
— Other Manufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the products
3901 to
3915Plastics in primary forms, waste, parings
and scrap, of plastic; except for heading
Nosex 3907 and 3912 for which the
rulesare s et out below:
— Addition homopolymerisation
productsin which a s ingle monomer
contributesmore than 99 % by weight
to the total polymer contentManufacture in which:
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the product;
— the value of any materialsof ChapterManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 300
(1) (2) (3) OR (4)
39 used does not exceed 20 % of the
ex-worksprice of the product (6)
— Other Manufacture in which the value of the
materialsof Chapter 39 us ed doesnot
exceed 20 % of the ex-worksprice of
the product (6)Manufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
ex 3907 — Copolymer, made from polycarbonate
and acrylonitrile-butadiene-styrene copo-
lymer (ABS)Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 50 % of the ex-worksprice
of the product (6)
— Polyester Manufacture in which the value of any
materialsof Chapter 39 us ed doesnot
exceed 20 % of the ex-worksprice of
the product and/or manufacture from
polycarbonate of tetrabromo-(bisphenol
A)
3912 Cellulose and its chemical derivatives,
not elsewhere specified or included, in
primary formsManufacture in which the value of any
materials classified in the same heading
asthe product doesnot exceed 20 % of
the ex-worksprice of the product
3916 to
3921Semi-manufacturesand articlesof plas -
tics; except for heading Nos ex 3916,
ex 3917, ex 3920 and ex 3921, for
which the rulesare s et out below:
— Flat products, further worked than
only surface-worked or cut into forms
other than rectangular (including square);
other products, further worked than only
surface-workedManufacture in which the value of any
materialsof Chapter 39 us ed doesnot
exceed 50 % of the ex-worksprice of
the productManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
— Other:
— Addition homopolymerisation
productsin which a s ingle monomer
contributesmore than 99 % by weight
to the total polymer contentManufacture in which:
— — the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the product;
— — the value of any materialsof
Chapter 39 used does not exceed
20 % of the ex-worksprice of theManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 301
(1) (2) (3) OR (4)
product (6)
— Other Manufacture in which the value of any
materialsof Chapter 39 us ed doesnot
exceed 20 % of the ex-worksprice of
the product (6)Manufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
ex 3916 and
ex 3917Profile shapes and tubes Manufacture in which:
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the product;
— the value of any materials classified
within the same heading as the
product doesnot exceed 20 % of the
ex-worksprice of the productManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
ex 3920 — Ionomer sheet or film Manufacture from a thermoplastic partial
salt which is a copolymer of ethylene
and metacrylic acid partly neutralised
with metal ions, mainly zinc and sodiumManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
— Sheetsof regenerated cellulos e, poly-
amidesor polyethyleneManufacture in which the value of any
materials classified in the same heading
asthe product doesnot exceed 20 % of
the ex-worksprice of the product
ex 3921 Foils of plastic, metallised Manufacture from highly transparent
polyester foils with a thickness of less
than 23 micron (7)Manufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
3922 to
3926Articlesof plas tics Manufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
ex Chapter 40 Rubber and articlesthereof; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 4001 Laminated slabs of crepe rubber for
shoesLamination of sheets of natural rubber
4005 Compounded rubber, unvulcanised, in
primary forms or in plates, sheets or stripManufacture in which the value of all the
materialsus ed, except natural rubber,
doesnot exceed 50 % of the ex-works
price of the product
4012 Retreaded or used pneumatic tyres of
rubber; solid or cushion tyres, inter-▼M181993R2454 — EN — 01.04.2002 — 005.001 — 302
(1) (2) (3) OR (4)
changeable tyre treadsand tyre flaps , of
rubber:
— Retreaded pneumatic, solid or cushion
tyres, of rubberRetreading of used tyres
— Other Manufacture from materialsof any
heading, except those of heading No
4011 or 4012
ex 4017 Articlesof hard rubber Manufacture from hard rubber
ex Chapter 41 Raw hides and skins (other than furskins)
and leather; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 4102 Raw skins of sheep or lambs, without
wool onRemoval of wool from sheep or lamb
skins, with wool on
4104 to
4107Leather, without hair or wool, other than
leather of heading No 4108 or 4109Retanning of pre-tanned leather
orManufacture in which all the materials
used are classified within a heading other
than that of the product
4109 Patent leather and patent laminated
leather; metallised leatherManufacture from leather of heading Nos
4104 to 4107 provided itsvalue doesnot
exceed 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 silk worm gut)Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 43 Furskins and artificial fur; manufactures
thereof; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 4302 Tanned or dressed furskins, assembled:
— Plates, crosses and similar forms Bleaching or dyeing, in addition to
cutting and assembly of non-assembled
tanned or dressed furskins
— Other Manufacture from non-assembled, tanned
or dressed furskins▼M181993R2454 — EN — 01.04.2002 — 005.001 — 303
(1)(2)(3)OR(4)
4303Articlesofapparel,clothingaccessories
andotherarticlesoffurskinManufacturefromnon-assembledtanned
ordressedfurskinsofheadingNo4302
exChapter44Woodandarticlesofwood;woodchar-
coal;exceptfor:Manufactureinwhichallthematerialsusedareclassifiedwithinaheadingother
thanthatoftheproduct
ex4403WoodroughlysquaredManufacturefromwoodintherough,
whetherornotstrippedofitsbarkor
merelyrougheddown
ex4407Woodsawnorchippedlengthwise,
slicedorpeeled,ofathicknessexceeding
6mm,planed,sandedorfinger-jointedPlaning,sandingorfinger-jointing
ex4408Veneersheetsandsheetsforplywood,of
athicknessnotexceeding6mm,spliced,
andotherwoodsawnlengthwise,sliced
orpeeledofathicknessnotexceeding
6mm,planed,sandedorfinger-jointedSplicing,planing,sandingorfinger-
jointing
ex4409Woodcontinuouslyshapedalonganyof
itsedgesorfaces,whetherornotplaned,sandedorfinger-jointed:
—Sandedorfinger-jointedSandingorfinger-jointing
—BeadingsandmouldingsBeadingormoulding
ex4410to
ex4413Beadingsandmouldings ,includingmouldedskirtingandothermoulded
boardsBeadingormoulding
ex4415Packingcases,boxes,crates,drumsand
similarpackings,ofwoodManufacturefromboardsnotcuttosize
ex4416Casks,barrels,vats,tubsandother
coopers'productsandpartsthereof,of
woodManufacturefrom ►
C6riven
staves ◄, not further worked than sawn
on the two principal surfaces
ex 4418 — Builders' joinery and carpentry of
woodManufacture in which all the materialsused are classified within a heading other
than that of the product. However,
cellular wood panels, shingles and
shakes may be used
— Beadingsand mouldings Beading or moulding
ex 4421 Match splints; wooden pegs or pins for
footwearManufacture from wood of any headingexcept drawn wood of heading No 4409▼M181993R2454 — EN — 01.04.2002 — 005.001 — 304
(1)(2)(3)OR(4)
exChapter45Corkandarticlesofcork;exceptfor:Manufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct
4503ArticlesofnaturalcorkManufacturefromcorkofheadingNo
4501
Chapter46Manufacturesofstraw,ofespartoorof
otherplaitingmaterials;basketwareand
wickerworkManufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct
Chapter47Pulpofwoodorofotherfibrouscellu-
losicmaterial;recovered(wasteand
scrap)paperorpaperboardManufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct
exChapter48Paperandpaperboard;articlesofpaper
pulp,ofpaperorofpaperboard;exceptfor:Manufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct
ex4811Paperandpaperboard,ruled,linedor
squaredonlyManufacturefrompaper-makingmate-
rialsofChapter47
4816Carbonpaper,self-copypaperandother
copyingortransferpapers(otherthan
thoseofheadingNo4809),duplicator
stencilsandoffsetplates,ofpaper,
whetherornotputupinboxesManufacturefrompaper-makingmate-
rialsofChapter47
4817Envelopes,letterscards,plainpostcards
andcorrespondencecards,ofpaperor
paperboard;boxes,pouches,walletsand
writingcompendiums,ofpaperorpaper-
board,containinganassortmentofpaper
stationeryManufactureinwhich:
—allthematerialsusedareclassified
withinaheadingotherthanthatof
theproduct,
—thevalueofallthematerialsused
doesnotexceed50%oftheex-workspriceoftheproduct
ex4818ToiletpaperManufacturefrompaper-makingmate-
rialsofChapter47
ex4819Cartons,boxes,cases, ►
C6bags
and◄other packing containers, of
paper, paperboard, cellulose wadding orwebsof cellulos e fibresManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-▼M181993R2454 — EN — 01.04.2002 — 005.001 — 305
(1) (2) (3) OR (4)
worksprice of the product
ex 4820 Letter padsManufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
ex 4823 Other paper, paperboard, cellulose
wadding and webs of cellulose fibres,
cut to size or shapeManufacture from paper-making mate-
rialsof Chapter 47
ex Chapter 49 Printed books, newspapers, pictures and
other productsof the printing indus try;
manuscripts, typescripts and plans;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
4909 Printed or illustrated postcards; printed
cards bearing personal greetings,
messages or announcements, whether or
not illustrated, with or without envelopes
or trimmingsManufacture from materials not classi-
fied within heading No 4909 or 4911
4910 Calendarsof any kind, printed, including
calendar blocks;
— Calendarsof the ‘perpetual’ type or
with replaceable blocksmounted on
bases other than paper or paperboardManufacture in which:
— all the materials used are classified
within a heading other than that of
the product;
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the product
— Other Manufacture from materials not classi-
fied in heading No 4909 or 4911
ex Chapter 50 Silk; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 5003 Silk waste (including cocoons unsuitable
for reeling, yarn waste and garnettedstock), carded or combedCarding or combing of silk waste
5004 to
ex 5006Silk yarn and yarn spun from silk waste Manufacture from (
8):
— raw silk or silk waste carded or
combed or otherwise prepared for
spinning,▼M181993R2454 — EN — 01.04.2002 — 005.001 — 306
(1) (2) (3) OR (4)
— other natural fibresnot carded or
combed or otherwise prepared for
spinning,
— chemical materialsor textile pulp, or— paper-making materials
5007 Woven fabrics of silk or of silk waste:
— Incorporating rubber thread Manufacture from single yarn (
8)
— Other Manufacture from (8):
— coir yarn,
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise prepared for
spinning,
— chemical materialsor textile pulp, or— paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-worksprice of the product
ex Chapter 51 Wool, fine or coarse animal hair; horse-
hair yarn and woven fabric; except for:Manufacture in which all the materials
used are classified within a heading other
than that of 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 otherwise prepared for
spinning,
— natural fibresnot carded or combed
or otherwise prepared for spinning,
— chemical materialsor textile pulp, or— paper-making materials
5111 to Woven fabricsof wool, of fine or coars e▼M181993R2454 — EN — 01.04.2002 — 005.001 — 307
(1)(2)(3)OR(4)
5113animalhairorofhorsehair:
—IncorporatingrubberthreadManufacturefromsingleyarn(8)
—OtherManufacturefrom(8):
—coiryarn,
—naturalfibres,—man-madestaplefibresnotcardedor
combedorotherwisepreparedfor
spinning,
—chemicalmaterialsortextilepulp,or
—paper
orPrintingaccompaniedbyatleasttwo
preparatoryorfinishingoperations(such
asscouring,bleaching,mercerising,heat
setting,raising,calendering,shrinkresis-
tanceprocessing,permanentfinishing,
decatising,impregnating,mendingand
burling)wherethevalueoftheunprinted
fabricuseddoesnotexceed47,5%of
theex-workspriceoftheproduct
exChapter52Cotton;exceptfor:Manufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct
5204to5207YarnandthreadofcottonManufacturefrom(
8):
—rawsilkorsilkwastecardedor
combedorotherwisepreparedfor
spinning,
—naturalfibresnotcardedorcombed
orotherwisepreparedforspinning,
—chemicalmaterialsortextilepulp,or
—paper-makingmaterials
5208to
5212►C6Wovenfabrics ◄ofcotton:
— Incorporating rubber thread Manufacture from single yarn (8)
— Other Manufacture from (8):
— coir yarn,▼M181993R2454 — EN — 01.04.2002 — 005.001 — 308
(1)(2)(3)OR(4)
—naturalfibres,
—man-madestaplefibresnotcardedor
combedorotherwisepreparedfor
spinning,
—chemicalmaterialsortextilepulp,or
—paper
orPrintingaccompaniedbyatleasttwo
preparatoryorfinishingoperations(such
asscouring,bleaching,mercerising,heat
setting,raising,calendering,shrinkresis-
tanceprocessing,permanentfinishing,
decatising,impregnating,mendingand
burling)wherethevalueoftheunprinted
fabricuseddoesnotexceed47,5%of
theex-workspriceoftheproduct
exChapter53Othervegetabletextilefibres;paperyarn
andwovenfabricsofpaperyarn;except
for:Manufactureinwhichallthe
►
C6materials ◄usedareclassified
within a heading other than that of theproduct
5306 to5308Yarn of other vegetable textile fibres;paper yarnManufacture from (
8):
— raw silk or silk waste carded or
combed or otherwise prepared forspinning,
— natural fibresnot carded or combed
or otherwise prepared for spinning,
— chemical materialsor textile pulp, or
— paper-making materials
5309 to
5311Woven fabricsof other vegetable textilefibres; woven fabrics of paper yarn:
— Incorporating rubber thread Manufacture from single yarn (
8)
— Other Manufacture from (8):
— coir yarn,
— natural fibres,— man-made staple fibres not carded or
combed or otherwise prepared for
spinning,▼M181993R2454 — EN — 01.04.2002 — 005.001 — 309
(1) (2) (3) OR (4)
— chemical materialsor textile pulp, or
— paper
orPrinting accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-worksprice of the product
5401 to
5406Yarn, monofilament and thread of man-
made filamentsManufacture from (
8):
— raw silk or silk waste carded or
combed or otherwise prepared for
spinning,
— natural fibresnot carded or combed
or otherwise prepared for spinning,
— chemical materialsor textile pulp, or— paper-making materials
5407 and
5408Woven fabricsof man-made filament
yarn:
— Incorporating rubber thread Manufacture from single yarn (
8)
— Other Manufacture from (8):
— coir yarn,
— natural fibres,— man-made staple fibres not carded or
combed or otherwise prepared for
spinning,
— chemical materialsor textile pulp, or— paper
orPrinting accompanied by at least two
preparatory or finishing operations (suchas scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,▼M181993R2454 — EN — 01.04.2002 — 005.001 — 310
(1) (2) (3) OR (4)
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-worksprice of the product
5501 to
5507Man-made staple fibres Manufacture from chemical materials or
textile pulp
5508 to
5511Yarn and sewing thread of man-made
staple fibresManufacture from (8):
— raw silk or silk waste carded or
combed or otherwise prepared for
spinning,
— natural fibresnot carded or combed
or otherwise prepared for spinning,
— chemical materialsor textile pulp, or— paper-making materials
5512 to
5516Woven fabricsof man-made s taple
fibres:
— Incorporating rubber thread Manufacture from single yarn (
8)
— Other Manufacture from (8):
— coir yarn,
— natural fibres,— man-made staple fibres not carded or
combed or otherwise prepared for
spinning,
— chemical materialsor textile pulp, or— paper
orPrinting accompanied by at least two
preparatory or finishing operations (suchas scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-worksprice of the product
ex Chapter 56 Wadding, felt and non-wovens; special
yarns; twine, cordage, ropes and cablesManufacture from (
8):▼M181993R2454 — EN — 01.04.2002 — 005.001 — 311
(1) (2) (3) OR (4)
and articlesthereof; except for: — coir yarn,
— natural fibres,— chemical materialsor textile pulp, or
— paper-making materials
5602 Felt, whether or not impregnated, coated,
covered or laminated:
— Needleloom felt Manufacture from (
8):
— natural fibres,
— chemical materialsor textile pulp
However:— polypropylene filament of heading
No 5402,
— polypropylene fibresof heading No
5503 or 5506
or
— polypropylene filament tow of
heading No 5501, of which the
denomination in all cases of a single
filament or fibre isles sthan 9
decitex,
may be used provided their value does
not exceed 40 % of the ex-worksprice
of the product
— Other Manufacture from (
8):
— natural fibres,
— man-made staple fibres made from
casein, or
— chemical materialsor textile pulp
5604 Rubber thread and cord, textile covered;
textile yarn, and strip and the like of
heading No 5404 or 5405, impregnated,
coated, covered or sheathed with rubber
or plastics:
— Rubber thread and cord, textile
coveredManufacture from rubber thread or cord,
not textile covered
— Other Manufacture from (8):▼M181993R2454 — EN — 01.04.2002 — 005.001 — 312
(1) (2) (3) OR (4)
— natural fibresnot carded or combed
or otherwise processed for spinning,
— chemical materialsor textile pulp, or— paper-making materials
5605 Metallised yarn, whether or not gimped,
being textile yarn, or strip or the like of
heading No 5404 or 5405, combined
with metal in the form of thread, strip
or powder or covered with metalManufacture from (
8):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for
spinning,
— chemical materialsor textile pulp, or— paper-making materials
5606 Gimped yarn, and strip and the like of
heading No 5404 or 5405, gimped (other
than those of heading No 5605 and
gimped horsehair yarn); chenille yarn
(including flock chenille yarn); loop
wale-yarnManufacture from (
8):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for
spinning,
— chemical materialsor textile pulp, or— paper-making materials
Chapter 57 Carpetsand other textile floor coverings :
— Of needleloom felt Manufacture from (
8):
— natural fibres, or
— chemical materialsor textile pulp
However:— polypropylene filament of heading
No 5402,
— polypropylene fibresof heading No
5503 or 5506
or
— polypropylene filament tow of
heading No 5501, of which the
denomination in all cases of a single
filament or fibre isles sthan 9
decitex,
may be used provided their value does
not exceed 40 % of the ex-worksprice
of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 313
(1) (2) (3) OR (4)
Jute fabric may be used as a backing
— Of other felt Manufacture from (8):
— natural fibresnot carded or combed
or otherwise processed for spinning,
or
— chemical materialsor textile pulp
— Other Manufacture from (8):
— coir yarn or jute yarn,
— synthetic or artificial filament yarn,— natural fibres, or— man-made staple fibres not carded or
combed or otherwise processed for
spinning
Jute fabric may be used as a backing
ex Chapter 58 Special woven fabrics; tufted textile
fabrics; lace; tapestries; trimmings;
embroidery; except for:
— Combined with rubber thread Manufacture from single yarn (
8)
— Other Manufacture from (8):
— natural fibres
— man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
— chemical materialsor textile pulp,
orPrinting accompanied by at least two
preparatory or finishing operations (such
as scouring bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-worksprice of the product
5805 Hand-woven tapestries of the types
Gobelins, Flanders, Aubusson, Beauvais
and the like, and needle-worked tapes-Manufacture in which all the materials
used are classified within a heading other
than that of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 314
(1)(2)(3)OR(4)
tries(forexample,petitpoint,cross
stitch),whetherornotmadeup
5810Embroideryinthepiece,instripsorin
motifsManufactureinwhich:
—allthematerialsusedareclassified
withinaheadingotherthanthatof
theproduct;
—thevalueofallthematerialsused
doesnotexceed50%oftheex-workspriceoftheproduct
5901Textilefabricscoatedwithgumor
amylaceoussubstances,ofakindusedfortheoutercoversofbooksorthe
like;tracingcloth;preparedpainting
canvas;buckramandsimilarstiffened
textilefabricsofakindusedforhat
foundationsManufacturefromyarn
5902Tyrecordfabricofhightenacityyarnof
nylonorotherpolyamides,polyestersorviscoserayon:
►
C6—Containingnotmorethan90%
by weight of textile materials ◄Manufacture from yarn
— Other Manufacture from chemical materialsor
textile pulp
5903 Textile fabricsimpregnated, coated,
covered or laminated with plastics, other
than those of heading No 5902Manufacture from yarn
orPrinting accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, rasing, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-worksprice of the product
5904 Linoleum, whether or not cut to shape;
floor coverings consisting of a coatingor covering applied on a textile backing,
whether or not cut to shapeManufacture from yarn (
8)▼M181993R2454 — EN — 01.04.2002 — 005.001 — 315
(1) (2) (3) OR (4)
5905 Textile wall coverings:
— Impregnated, coated, covered or lami-
nated with rubber, plastics or other
materialsManufacture from yarn
— Other Manufacture from (8):
— coir yarn,
— natural fibres,— man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
— chemical materialsor textile pulp,
orPrinting accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-worksprice of the product
5906 Rubberised textile fabrics, other than
those of heading No 5902:
— Knitted or crocheted fabricsManufacture from (
8):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
— chemical materialsor textile pulp,
— Other fabricsmade of s ynthetic fila-
ment yarn, containing more than 90 %
by weight of textile materialsManufacture from chemical materials
— Other Manufacture from yarn
5907 Textile fabricsotherwis e impregnated,
coated or covered; painted canvasbeing
theatrical scenery, studio backcloths or
the likeManufacture from yarn
orPrinting accompanied by at least two
preparatory or finishing operations (such▼M181993R2454 — EN — 01.04.2002 — 005.001 — 316
(1)(2)(3)OR(4)
asscouring,bleaching,mercerising,heat
setting,rasing,calendering,shrinkresis-
tanceprocessing,permanentfinishing,
decatising,impregnating,mendingand
burling)wherethevalueoftheunprinted
fabricuseddoesnotexceed47,5%of
theex-workspriceoftheproduct
5908Textilewicks,woven,plaitedorknitted,
forlamps,stoves,lighters,candlesorthe
like;incandescentgasmantlesand
tubularknittedgasmantlefabric
therefor,whetherornotimpregnated:
—Incandescentgasmantles,impreg-
natedManufacturefromtubularknittedgasmantlefabric
—OtherManufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct
5909to5911Textilearticlesofakindsuitableforindustrialuse:
—Polishingdiscsorringsotherthanof
feltofheadingNo5911ManufacturefromyarnorwastefabricsorragsofheadingNo6310
—Wovenfabrics,ofakindcommonlyusedinpapermakingorothertechnical
uses,feltedornot,whetherornot
impregnatedorcoated,tubularorendless
withsingleormultiplewarpand/orweft,
orflatwovenwithmultiplewarpand/or
weftofheadingNo5911Manufacturefrom(
8):
—coiryarn,
—thefollowingmaterials:
—yarnofpolytetrafluoroethy-
lene(9),
—yarn,multiple,ofpolyamide,
coatedimpregnatedorcovered
withaphenolicresin,
—yarnofsynthetictextilefibresof
aromaticpolyamides,obtainedbypolycondensationofm-phenyle-
nediamineandisophthalicacid,
►
C6—monofilofpoly-
tetrafluoroethylene (9),◄
— yarn of synthetic textile fibres of
poly-p-phenyleneterephthalamide,
— glass fibre yarn, coated with
phenol resin and gimped with▼M181993R2454 — EN — 01.04.2002 — 005.001 — 317
(1)(2)(3)OR(4)
acrylicyarn(9),
—copolyestermonofilamentsofa
polyesterandaresinof
►C6terephthalic ◄acidand
1,4-cyclohexanediethanol andisophthalic acid,
— natural fibres,
— man-made staple fibres not
carded or combed or otherwise
processed for spinning, or
— chemical materialsor textile pulp,
— Other Manufacture from (
8):
— coir yarn,
— natural fibres,— man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
— chemical materialsor textile pulp
Chapter 60 Knitted or crocheted fabricsManufacture from (
8):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
— chemical materialsor textile pulp
Chapter 61 Articlesof apparel and clothing acces -
sories, knitted or crocheted:
— Obtained by sewing together or other-
wise assembling, two or more pieces of
knitted or crocheted fabric which have
been either cut to form or obtained
directly to formManufacture from yarn (8)(10)
— Other Manufacture from (8):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
— chemical materialsor textile pulp▼M181993R2454 — EN — 01.04.2002 — 005.001 — 318
(1) (2) (3) OR (4)
ex Chapter 62 Articlesof apparel and clothing acces -
sories, not knitted or crocheted; except
for:Manufacture from yarn (8)(10)
ex 6202,
ex 6204,
ex 6206,
ex 6209 and
ex 6211Women's, girls' and babies' clothing and
clothing accessories for babies, embroi-
deredManufacture from yarn (10)
or
Manufacture from unembroidered fabric
provided the value of the unembroidered
fabric used does not exceed 40 % of the
ex-worksprice of the product (10)
ex 6210 and
ex 6216Fire-resistant equipment of fabric
covered with foil of aluminised polyesterManufacture from yarn (10)
orManufacture from uncoated fabric
provided the value of the uncoated fabric
used does not exceed 40 % of the ex-
worksprice of the product (
10)
6213 and
6214Handkerchiefs, shawls, scarves, mufflers,
mantillas, veils and the like:
— Embroidered Manufacture from unbleached single
yarn (8)(10)
orManufacture from unembroidered fabric
provided the value of the unembroidered
fabric used does not exceed 40 % of the
ex-worksprice of the product (
10)
— Other Manufacture from unbleached single
yarn (8)(10)
or
Making up followed by printing accom-
panied by at least two preparatory or
finishing operations (such as scouring,
bleaching, mercerising, heat setting,
raising, calendering, shrink resistance
processing, permanent finishing, deca-
tising, impregnating, mending and
burling) where the value of the unprinted
goodsof heading Nos6213 and 6214
used does not exceed 47,5 % of the ex-
worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 319
(1)(2)(3)OR(4)
6217Othermadeupclothingaccessories;
partsofgarmentsorofclothingacces-
sories,otherthanthoseofheadingNo
6212:
—EmbroideredManufacturefromyarn(10)
or
Manufacturefromunembroideredfabric
providedthevalueoftheunembroidered
fabricuseddoesnotexceed40%ofthe
ex-workspriceoftheproduct(10)
—Fire-resistantequipmentoffabric
coveredwithfoilofaluminisedpolyesterManufacturefromyarn(10)
or
Manufacturefromuncoatedfabric
providedthevalueoftheuncoatedfabric
useddoesnotexceed40%oftheex-
workspriceoftheproduct(10)
—Interliningsforcollarsandcuffs,cutoutManufactureinwhich:
—allthematerialsusedareclassified
withinaheadingotherthanthatof
theproduct;
—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%oftheex-workspriceoftheproduct,
—OtherManufacturefromyarn(
10)
exChapter63Othermade-uptextilearticles;sets;worn
clothingandworntextilearticles;rags;exceptfor:Manufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct
6301to6304Blankets,travellingrugs,bedlinen,etc.;curtains,etc.;otherfurnishingarticles:
—Offelt,ofnonwovensManufacturefrom(
8):
—naturalfibres,or
—chemicalmaterialsortextilepulp
—Other:
——EmbroideredManufacturefromunbleachedsingle▼M181993R2454—EN—01.04.2002—005.001—320▼C6
▼M18
(1)(2)(3)OR(4)
yarn(10)(11)
or
Manufacturefromunembroideredfabric
(otherthanknittedorcrocheted)
providedthevalueoftheunembroidered
fabricuseddoesnotexceed40%ofthe
ex-workspriceoftheproduct
——OtherManufacturefromunbleachedsingle
yarn(10)(11)
6305Sacksandbags,ofakindusedforthe
packingofgoodsManufacturefrom(8):
—naturalfibres,
—man-madestaplefibresnotcardedor
combedorotherwiseprocessedfor
spinning,or
—chemicalmaterialsortextilepulp
6306Tarpaulins,awningsandsunblinds;tents;
sailsforboats,sailboardsorlandcraft;
campinggoods;
—OfnonwovensManufacturefrom(8)(10):
—naturalfibres,or
—chemicalmaterialsortextilepulp
—OtherManufacturefromunbleachedsingle
yarn(8)(10)
6307Othermade-uparticles,includingdress
patternsManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
6308Setsconsistingofwovenfabricandyarn,
whetherornotwithaccessories,formakingupintorugs,tapestries,embroi-
deredtableclothsorserviettes,or
similartextilearticles,putup ►
C6in
packings ◄forretailsaleEachiteminthesetmustsatisfytherule
whichwouldapplytoitifitwerenot
includedintheset.However,non-origi-
natingarticlesmaybeincorporated
providedtheirtotalvaluedoesnot
exceed15%oftheex-workspriceof
theset
exChapter64 ►C6Footwear,gaiters ◄andthelike;
except for:Manufacture from materialsof anyheading except for assemblies of uppers
affixed to inner soles or to other sole
componentsof heading No 6406▼M181993R2454 — EN — 01.04.2002 — 005.001 — 321
(1)(2)(3)OR(4)
6406Partsoffootwear(includinguppers
whetherornotattachedtosolesother
thanoutersoles);removablein-soles,
heelcushionsandsimilararticles;
gaiters,leggingsandsimilararticles,and
partsthereofManufactureinwhichallthematerialsusedareclassifiedwithinaheadingother
thanthatoftheproduct
exChapter65Headgearandpartsthereof,exceptfor:Manufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct
6503 ►
C6Felthats ◄andotherfelthead-
gear, made from the hat bodies, hoodsor plateaux of heading No 6501, whether
or not lined or trimmedManufacture from yarn or textilefibres(
10)
6505 Hatsand other headgear, knitted or
crocheted, or made up from lace, felt or
other textile fabric, in the piece (but not
in strips), whether or not lined or
trimmed; hair-netsof any material,
whether or not lined or trimmedManufacture from yarn or textilefibres(
10)
ex Chapter 66 Umbrellas, sun umbrellas, walking-
sticks, seat-sticks, whips, riding-crops,
and partsthereof; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
6601 Umbrellasand s un umbrellas(including
walking-stick umbrellas, garden
umbrellas and similar umbrellas)Manufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
Chapter 67 Prepared feathersand down and articles
made of feathersor of down; artificial
flowers; articles of human hairManufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 68 Articles of stone, plaster, cement,
asbestos, mica or similar materials ;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 6803 Articles of slate or of agglomerated slate Manufacture from worked slate
ex 6812 Articles of asbestos; articles of mixtures
with a basis of asbestos or of mixtures
with a basis of asbestos and magnesium
carbonateManufacture from materialsof anyheading▼M181993R2454 — EN — 01.04.2002 — 005.001 — 322
(1) (2) (3) OR (4)
ex 6814 Articlesof mica, including agglomerated
or reconstituted mica, on a support of
paper, paperboard or other materialsManufacture from worked mica
(including agglomerated or reconstituted
mica)
Chapter 69 Ceramic productsManufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 70 Glass and glassware; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 7003,
ex 7004 and
ex 7005Glass with a non-reflecting layer Manufacture from materials of heading
No 7001
7006 Glass of heading No 7003, 7004 or 7005,
bent, edge-worked, engraved, drilled,
enamelled or otherwise worked, but not
framed or fitted with other materials:
— Glass-plate substrates, coated with a
dielectric thin film, and of a semicon-
ductor grade in accordance with SEMII-
standards (12)Manufacture from non-coated glass-plate
substrate of heading No 7006
— Other Manufacture from materialsof heading
No 7001
7007 Safety glass, consisting of toughened
(tempered) or laminated glassManufacture from materialsof heading
No 7001
7008 Multiple-walled insulating units of glass Manufacture from materials of heading
No 7001
7009 Glass mirrors, whether or not framed,
including rear-view mirrorsManufacture from materialsof heading
No 7001
7010 Carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass,
of a kind used for the conveyance or
packing of goods; preserving jars of
glass; stoppers, lids and other closures
of glassManufacture in which all the materials
used are classified within a heading other
than that of the product
orCutting of glassware, provided the value
of the uncut glassware does not exceed
50 % of the ex-worksprice of the
product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 323
(1) (2) (3) OR (4)
7013 Glassware of a kind used for table,
kitchen, toilet, office, indoor decoration
or similar purposes (other than that of
heading No 7010 or 7018)Manufacture in which all the materials
used are classified within a heading other
than that of the product
or
Cutting of glassware, provided the value
of the uncut glassware does not exceed
50 % of the ex-worksprice of the
product
or
Hand-decoration (with the exception of
silk-screen printing) of hand-blown
glassware, provided the value of the
hand-blown glassware does not exceed
50 % of the ex-worksprice of the
product
ex 7019 Articles(other than yarn) of glas sfibres Manufacture 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,
metalsclad with preciousmetal, and arti-
clesthereof; imitation jewellery; coin;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 7101 Natural or cultured pearls, graded and
temporarily strung for convenience of
transportManufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
ex 7102,
ex 7103 and
ex 7104Worked precious or semi-precious stones
(natural, synthetic or reconstructed)Manufacture from unworked preciousor
semi-precious stones
7106, 7108
and 7110Preciousmetals :
— Unwrought Manufacture from materials not classi-
fied within heading No 7106, 7108 or
7110
or
Electrolytic, thermal or chemical separa-▼M181993R2454 — EN — 01.04.2002 — 005.001 — 324
(1)(2)(3)OR(4)
tionofpreciousmetalsofheadingNo
7106,7108or7110
or
Alloyingofpreciousmetalsofheading
No7106,7108or7110witheachother
orwithbasemetals
—Semi-manufacturedorinpowder
formManufacturefromunwroughtpreciousmetals
ex7107,
ex7109and
ex7111Metalscladwithpreciousmetals,semi-
manufacturedManufacturefrommetalscladwithpreciousmetals,unwrought
7116Articlesofnaturalorculturedpearls,
preciousorsemi-preciousstones(natural,
syntheticorreconstructed)Manufactureinwhichthevalueofallthe
materialsuseddoesnotexceed50%of
theex-workspriceoftheproduct
7117ImitationjewelleryManufactureinwhichallthematerials
usedareclassifiedwithinaheadingotherthanthatoftheproduct
orManufacturefrombasemetalparts,
notplatedorcoveredwithprecious
metals,providedthevalueofallthe
materialsuseddoesnotexceed50%of
theex-workspriceoftheproduct
exChapter72Ironandsteel;exceptfor:Manufactureinwhichallthematerials
usedareclassifiedwithinaheadingotherthanthatoftheproduct
7207Semi-finishedproductsofironornon-
alloysteelManufacturefrommaterialsofheading
No7201,7202,7203,7204or7205
7208to
7216Flat-rolledproducts,barsandrods,angles,shapesand ►
C6sectionsof
iron◄or non-alloy steelManufacture from ingotsor otherprimary formsof heading No 7206
7217 Wire of iron or non-alloy steel Manufacture from semi-finished mate-
rialsof heading No 7207
ex 7218, 7219
to 7222Semi-finished products, flat-rolledproducts, bars and rods, angles, shapes
and sections of stainless steelManufacture from ingotsor other
primary formsof heading No 7218
7223 Wire of stainless steel Manufacture from semi-finished mate-
rialsof heading No 7218▼M181993R2454 — EN — 01.04.2002 — 005.001 — 325
(1)(2)(3)OR(4)
ex7224,7225
to7228Semi-finishedproducts,flat-rolledproducts,hot-rolledbarsandrods,in
irregularlywoundcoils;angles,shapes
andsections,ofotheralloysteel;hollow
drillbarsandrods,ofalloyornon-alloy
steelManufacturefromingotsorotherprimaryformsofheadingNo7206,
7218or7224
7229WireofotheralloysteelManufacturefromsemi-finishedmate-
rialsofheadingNo7224
exChapter73Articlesofironorsteel;exceptfor:Manufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct
ex7301SheetpilingManufacturefrommaterialsofheading
No7206
7302Railwayortramwaytrackconstruction
materialofironorsteel,thefollowing:
rails,checkrailsandrack-rails,switch
blades,crossingfrogs,pointrodsandothercrossingpieces,sleepers(cross-
ties),fish-plates,chairs,chairwedges,
solepates(baseplates),railclips,
bedplates,tiesandothermaterialspecia-
lisedforjointingorfixingrailsManufacturefrommaterialsofheadingNo7206
7304,7305and7306Tubes,pipesandhollowprofiles,ofiron(otherthancastiron)orsteelManufacturefrommaterialsofheadingNos7206,7207,7218or7224
ex7307Tubeorpipefittingsofstainlesssteel
(ISONoX5CrNiMo1712),consisting
ofseveralpartsTurning,drilling,reaming,threading,
deburringandsandblasting ►
C6of
forged ◄blanksthevalueofwhich
doesnotexceed ►C635% ◄ofthe
ex-worksprice of the product
7308 Structures(excluding prefabricated
buildingsof heading No 9406) and partsof structures (for example, bridges and
bridge-sections, lock-gates, towers,
lattice masts, roofs, roofing frameworks,
doorsand windowsand their framesand
thresholds for doors, shutters, balus-
trades, pillars and columns), of iron or
steel; plates, rods, angles, shapes,
sections, tubes and the like, prepared for
use in structures, of iron or steelManufacture in which all the materials
used are classified within a heading other
than that of the product. However,
welded angles, shapes and sections of
heading No 7301 may not be used▼M181993R2454 — EN — 01.04.2002 — 005.001 — 326
(1) (2) (3) OR (4)
ex 7315 Skid chain Manufacture in which the value of all the
materialsof heading No 7315 us ed does
not exceed 50 % of the ex-worksprice of
the product
ex Chapter 74 Copper and articlesthereof; except for: Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the product
7401 Copper mattes; cement copper (precipi-
tated copper)Manufacture in which all the materials
used are classified within a heading other
than that of the product
7402 Unrefined copper; copper anodesfor
electrolytic refiningManufacture in which all the materials
used are classified within a heading other
than that of the product
7403 Refined copper and copper alloys,
unwrought:
— Refined copper Manufacture in which all the materials
used are classified within a heading other
than that of the product
— Copper alloysand refined copper
containing other elementsManufacture from refined copper,
unwrought, or waste and scrap of copper
7404 Copper waste and scrap Manufacture in which all the materials
used are classified within a heading other
than that of the product
7405 Master alloys of copper Manufacture in which all the materials
used are classified within a heading otherthan that of the product
ex Chapter 75 Nickel and articlesthereof; except for: Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 327
(1)(2)(3)OR(4)
7501to
7503►C6Nickelmattes, ◄nickeloxide
sinters and other intermediate products
of nickel metallurgy; unwrought nickel;
nickel waste and scrapManufacture in which all the materialsused are classified within a heading other
than that of the product
ex Chapter 76 Aluminium and articlesthereof; except
for:Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-worksprice of the product
7601 Unwrought aluminium Manufacture in which:
— all the materials used are classified
within a heading other than that ofthe product, and
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-worksprice of the product
or
Manufacture by thermal or electrolytic
treatment from unalloyed aluminium or
waste and scrap of aluminium
7602 Aluminium waste or scrap Manufacture in which all the materials
used are classified within a heading otherthan that of the product
ex 7616 Aluminium articlesother than gauze,
cloth, grill, netting, fencing, reinforcing
fabric and similar materials (including
endless bands) of aluminium wire, and
expanded metal of aluminiumManufacture in which:
— all the materials used are classified
within a heading other than that of
the product. However, gauze, cloth,
grill, netting, fencing, reinforcing
fabric and similar materials
(including endless bands) of alumi-
nium wire, or expanded metal of
aluminium may be used,
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 328
(1) (2) (3) OR (4)
Chapter 77 Reserved for possible future use in the
HS
ex Chapter 78 Lead and articlesthereof; except for: Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the product
7801 Unwrought lead:
— Refined lead Manufacture from ‘bullion’ or ‘work’
lead
— Other Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, waste
and scrap of heading No 7802 may not
be used
7802 Lead waste and scrap Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 79 Zinc and articlesthereof; except for: Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the product
7901 Unwrought zinc Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, waste
and scrap of heading No 7902 may not
be used
7902 Zinc waste and scrap Manufacture in which all the materials
used are classified within a heading other
than that of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 329
(1)(2)(3)OR(4)
exChapter80Tinandarticlesthereof;exceptfor:Manufactureinwhich:
—allthematerialsusedareclassified
withinaheadingotherthanthatof
theproduct,
—thevalueofallthematerialsused
doesnotexceed50%oftheex-workspriceoftheproduct
8001Unwroughttin ►
C6 ◄Manufacture in
which all the materials used are classi-
fied within a heading other than that of
the product. However, waste and scrap of
heading No 8002 may not be used
8002 and8007Tin waste and scrap; other articles of tin Manufacture in which all the materials
used are classified within a heading other
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 thematerials classified within the same
heading asthe product us ed doesnot
exceed 50 % of the ex-worksprice of
the product
—Other Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 82 Tools, implements, cutlery, spoons and
forks, of base metal; parts thereof of
base metal; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
8206 Toolsof two or more of the heading Nos
8202 to 8205, put up in sets for retail
saleManufacture in which all the materials
used are classified within a heading other
than heading Nos8202 to 8205.
However, toolsof heading Nos8202 to
8205 may be incorporated into the set
provided their value doesnot exceed
15 % of the ex-worksprice of the s et
8207 Interchangeable toolsfor hand tools ,
whether or not power-operated, or for
machine-tools (for example, for pressing,Manufacture in which:
— all the materials used are classified
within a heading other than that of▼M181993R2454 — EN — 01.04.2002 — 005.001 — 330
(1) (2) (3) OR (4)
stamping, punching, tapping, threading,
drilling, boring, broaching, milling,
turning, or screwdriving), including dies
for drawing or extruding metal, and rock
drilling or earth boring toolsthe product,
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
8208 Knivesand cutting blades , for machines
or for mechanical appliancesManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
ex 8211 Knives with cutting blades, serrated or
not (including pruning knives), other
than knivesof heading No 8208Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, knife
bladesand handlesof bas e metal may be
used
8214 Other articlesof cutlery (for example,
hair clippers, butchers' or kitchen clea-
vers, choppers and mincing knives,
paper knives); manicure or pedicure sets
and instruments (including nail files)Manufacture in which all the materials
used are classified within a heading other
than that of the product. However,
handles of base metal may be used
8215 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, sugar
tongsand s imilar kitchen or tablewareManufacture in which all the materials
used are classified within a heading other
than that of the product. However,
handles of base metal may be used
ex Chapter 83 Miscellaneous articles of base metal;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 8302 Other mountings, fittings and similar
articles suitable for buildings, and auto-
matic door closersManufacture in which all the materials
used are classified within a heading other
than that of the product. However, the
other materialsof heading No 8302 may
be used provided their value does not
exceed 20 % of the ex-worksprice of
the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 331
(1)(2)(3)OR(4)
ex8306Statuettesandotherornaments,ofbase
metalManufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct.However,the
othermaterialsofheadingNo8306may
beusedprovidedtheirvaluedoesnot
exceed30%oftheex-workspriceof
theproduct
exChapter84Nuclearreactors,boilers,machineryand
mechanicalappliances;partsthereof;exceptfor:Manufactureinwhich:
—allthematerialsusedareclassified
withinaheadingotherthanthatof
theproduct,
—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%oftheex-workspriceoftheproduct,Manufactureinwhichthevalueofallthematerialsuseddoesnotexceed30%of
theex-workspriceoftheproduct
ex8401NuclearfuelelementsManufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct(
13)Manufactureinwhichthevalueofallthe
materialsuseddoesnotexceed30%of
theex-workspriceoftheproduct
8402Steamorothervapourgeneratingboilers
(otherthancentralheatinghotwater
boilerscapablealsoofproducinglow
pressuresteam);super-heatedwater
boilersManufactureinwhich:
—allthematerialsusedareclassified
withinaheadingotherthanthatof
theproduct,
—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%oftheex-workspriceoftheproduct,Manufactureinwhichthevalueofallthe
materialsuseddoesnotexceed25%of
theex-workspriceoftheproduct
►
C68403
and
ex 8404 ◄Central heating boilersother than thos e
of heading No 8402 and auxiliary plant
for central heating boilersManufacture in which all the materials
used are classified within a heading other
than heading No 8403 or 8404Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
8406 Steam turbinesand other vapour turbines Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % ofthe ex-worksprice of the product,
8407 Spark-ignition reciprocating or rotary
internal combustion piston enginesManufacture in which the value of all thematerialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
8408 Compression-ignition internal combus-
tion piston engines (diesel or semi-dieselengines)Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
8409 Parts suitable for use solely or princi-
pally with the enginesof heading NoManufacture in which the value of all thematerialsus ed doesnot exceed 40 % of▼M181993R2454 — EN — 01.04.2002 — 005.001 — 332
(1) (2) (3) OR (4)
8407 or 8408 the ex-worksprice 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 product,
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,Manufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
8412 Other enginesand motors Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
ex 8413 Rotary positive displacement pumps Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,Manufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
ex 8414 Industrial fans, blowers and the like Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,Manufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
8415 Air-conditioning machines, comprising a
motor-driven fan and elementsfor chan-
ging the temperature and humidity,
including those machines in which the
humidity cannot be separately regulatedManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
8418 Refrigerators, freezers and other refriger-
ating or freezing equipment, electric or
other; heat pumpsother than air-condi-
tioning machinesof heading No 8415Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 40 % of the ex-
worksprice of the product,
— the value of all the non-originating
materialsus ed doesnot exceed theManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 333
(1) (2) (3) OR (4)
value of the originating materials
used
ex 8419 Machinesfor wood, paper pulp and
paperboard industriesManufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where, within the above limit, the
materials classified within the same
heading asthe product are only us ed
up to a value of 25 % of the ex-
worksprice of the productManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
8420 Calendering or other rolling machines,
other than for metals or glass, and cylin-
dersthereforManufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where, within the above limit, the
materials classified within the same
heading asthe product are only us ed
up to a value of 25 % of the ex-
worksprice of the productManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
8423 Weighing machinery (excluding balances
of a sensitivity of 5 cg or better),
including weight operated counting or
checking machines; weighing machine
weightsof all kindsManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,Manufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
8425 to
8428Lifting, handling, loading or unloading
machineryManufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where, within the above limit, the
materials classified within heading
No 8431 are only used up to a value
of 10 % of the ex-worksprice of the
productManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
8429 Self-propelled bulldozers, angledozers,
graders, levellers, scrapers, mechanical
shovels, excavators, shovel loaders,▼M181993R2454 — EN — 01.04.2002 — 005.001 — 334
(1)(2)(3)OR(4)
tampingmachinesandroadrollers:
—RoadrollersManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed40%of
theex-workspriceoftheproduct,
—OtherManufacture:
—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%of
theex-workspriceoftheproduct,
—where,withintheabovelimit,the
materialsclassifiedwithinheadingNo8431areonlyuseduptoavalue
of10%oftheex-workspriceofthe
productManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed30%of
theex-workspriceoftheproduct
8430Othermoving,grading,levelling,
scraping,excavating,tamping,
compacting,extractingorboring
machinery,forearth,mineralsorores;
pile-driversandpile-extractors;snow-
ploughsandsnow-blowersManufacture:
—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%of
theex-workspriceoftheproduct,
—where,withintheabovelimit,the
valueofthematerialsclassifiedwithinheadingNo8431areonly
useduptoavalueof10%ofthe
ex-workspriceoftheproductManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed30%of
theex-workspriceoftheproduct
ex8431Partssuitableforusesolelyorprinci-
pallywithroadrollersManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed40%of
theex-workspriceoftheproduct,
8439Machineryformakingpulpoffibrous
cellulosicmaterialorformakingor
finishingpaperorpaperboardManufacture:
—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%of
theex-workspriceoftheproduct,
—where,withintheabovelimit,the
materialsclassifiedwithinthesameheadingastheproductareonlyused
uptoavalueof25%oftheex-
workspriceoftheproductManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed30%of
theex-workspriceoftheproduct
8441Othermachineryformakinguppaper
pulp,paperorpaperboard,including
cuttingmachinesofallkindsManufacture:
—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%of
theex-workspriceoftheproduct,
—where,withintheabovelimit,theManufactureinwhichthevalueofallthe
materialsus eddoesnotexceed
►
C630% ◄oftheex-workspriceof
the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 335
(1) (2) (3) OR (4)
materials classified within the same
heading asthe product are only us ed
up to a value of 25 % of the ex-
worksprice of the product
8444 to
8447Machines of these headings for use in
the textile industryManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex 8448 Auxiliary machinery for use with
machinesof heading Nos8444 and 8445Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
8452 Sewing machines, other than book-
sewing machines of heading No 8440;
furniture, bases and covers specially
designed for sewing machines; sewing
machine needles:
— Sewing machines(lock s titch only)
with headsof a weight not exceeding 16
kg without motor or 17 kg with motorManufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where the value of all the non-origi-
nating materials used in assembling
the head (without motor) doesnot
exceed the value of the originating
materialsus ed,
— the thread tension, crochet and zigzag
mechanisms used are already origi-
nating
— Other Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % ofthe ex-worksprice of the product
8456 to
8466Machine-toolsand machinesand their
parts and accessories of heading Nos
8456 to 8466Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
8469 to
8472Office machines(for example, typewri-
ters, calculating machines, automatic
data-processing machines, duplicating
machines, stapling machines)Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
8480 Moulding boxesfor metal foundry;
mould bases; moulding patterns; mouldsManufacture in which the value of all the
materialsus ed doesnot exceed 50 % of▼M181993R2454 — EN — 01.04.2002 — 005.001 — 336
(1)(2)(3)OR(4)
formetal(otherthaningotmoulds),
metalcarbides,glass,mineralmaterials,
rubberorplasticstheex-workspriceoftheproduct
8482BallorrollerbearingsManufactureinwhich:
—allthematerialsusedareclassified
withinaheadingotherthanthatoftheproduct,
—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%oftheex-workspriceoftheproduct,Manufactureinwhichthevalueofallthematerialsuseddoesnotexceed25%of
theex-workspriceoftheproduct
8484Gasketsandsimilarjointsofmetal
►
C6sheeting ◄combinedwithother
materialoroftwoormorelayersof
metal;setsorassortmentsofgasketsand
similarjoints,dissimilarincomposition,
putupinpouches,envelopesorsimilar
packings;mechanicalsealsManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
8485Machineryparts,notcontainingelec-
tricalconnectors,insulators,coils,
contactsorotherelectricalfeatures,not
specifiedorincludedelsewhereinthis
ChapterManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
exChapter85Electricalmachineryandequipmentand
►C6partsthereof;sound ◄recorders
and reproducers, television image and
sound recorders and reproducers, and
parts and accessories of such articles;
except for:Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % ofthe ex-worksprice of the product,Manufacture in which the value of all thematerialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
8501 Electric motorsand generators
(excluding generating sets)Manufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where, within the above limit, the
materials classified within headingNo 8503 are only used up to a value
of 10 % of the ex-worksprice of the
productManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
8502 Electric generating sets and rotary Manufacture: Manufacture in which the value of all the▼M181993R2454 — EN — 01.04.2002 — 005.001 — 337
(1)(2)(3)OR(4)
converters—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%of
theex-workspriceoftheproduct,
—where,withintheabovelimit,the
materialsclassifiedwithinheading►
C6No8501or8503, ◄taken
together, are only used up to a valueof 10 % of the ex-worksprice of the
productmaterialsus ed doesnot exceed 30 % of theex-worksprice of the product
ex 8504 Power supply units for automatic data-
processing machinesManufacture in which the value of all thematerialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex 8518 Microphonesand s tandstherefor; loud-
speakers, whether or not mounted in
their enclosures; audio-frequency electric
amplifiers; electric sound amplifier setsManufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where the value of all the non-origi-
nating materialsus ed doesnotexceed the value of the originating
materialsus edManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
8519 Turntables(record-decks ), record-
players, cassette-players and other sound
reproducing apparatus, not incorporating
a sound recording deviceManufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where the value of all the non-origi-
nating materialsus ed doesnotexceed the value of the originating
materialsus edManufacture in which the value of all thematerialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
8520 Magnetic tape recordersand other s ound
recording apparatus, whether or notincorporating a sound reproducing deviceManufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where the value of all the non-origi-
nating materialsus ed doesnot
exceed the value of the originating
materialsus edManufacture in which the value of all thematerialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
8521 Video recording or reproducing appa-
ratus, whether or not incorporating avideo turnerManufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % ofManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 338
(1) (2) (3) OR (4)
the ex-worksprice of the product,
— where the value of all the non-origi-
nating materialsus ed doesnot
exceed the value of the originating
materialsus ed
8522 Parts and accessories suitable for use
solely or principally with the apparatus
of heading Nos8519 to 8521Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
8523 Prepared unrecorded media for sound
recording or similar recording of other
phenomena, other than productsof
Chapter 37Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
8524 Records, tapes and other recorded media
for sound or other similarly recorded
phenomena, including matricesand
masters for the production of records,
but excluding productsof Chapter 37:
— Matricesand mas tersfor the produc-
tion of recordsManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
— Other Manufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where, within the above limit, the
materials classified within heading
No 8523 are only used up to a value
of 10 % of the ex-worksprice of the
productManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
8525 Transmission apparatus for radio-tele-
phony, radio-telegraphy, radio-
broadcasting or television, whether or
not incorporating reception apparatusor
sound recording or reproducing appa-
ratus; television cameras; still image
video camerasand other video camera
recordersManufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where the value of all the non-origi-
nating materialsus ed doesnot
exceed the value of the originating
materialsus edManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
8526 Radar apparatus, radio navigational aid
apparatusand radio remote control appa-Manufacture:
— in which the value of all the mate-Manufacture in which the value of all the
materialsus ed doesnot exceed 25 % of▼M181993R2454 — EN — 01.04.2002 — 005.001 — 339
(1) (2) (3) OR (4)
ratusrials us ed does not exceed 40 % of
the ex-worksprice of the product,
— where the value of all the non-origi-
nating materialsus ed doesnot
exceed the value of the originating
materialsus edthe ex-worksprice of the product
8527 Reception apparatusfor radio-telephony,
radio-telegraphy or radio-broadcasting,
whether or not combined, in the same
housing, with sound recording or repro-
ducing apparatusor a clockManufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where the value of all the non-origi-
nating materialsus ed doesnot
exceed the value of the originating
materialsus edManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
8528 Reception apparatusfor televis ion,
whether or not incorporating radio broad-
cast receivers or sound or video
recording or reproducing apparatus;
video monitorsand video projectorsManufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where the value of all the non-origi-
nating materialsus ed doesnot
exceed the value of the originating
materialsus edManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
8529 Parts suitable for use solely or princi-
pally with the apparatusof heading Nos
8525 to 8528:
— Suitable for use solely or principally
with video recording or reproducing
apparatusManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— Other Manufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where the value of all the non-origi-
nating materialsus ed doesnot
exceed the value of the originating
materialsus edManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
8535 and
8536Electrical apparatusfor s witching or
protecting electrical circuits, or for
making connectionsto or in electricalManufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % ofManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 340
(1)(2)(3)OR(4)
circuitstheex-works priceoftheproduct,
—where,withintheabovelimit,the
materialsclassifiedwithinheading
No8538areonlyuseduptoavalue
of10%oftheex-workspriceofthe
product
8537Boards,panels,consoles,desks,cabinets
andotherbases,equippedwithtwoor
moreapparatusofheadingNo8535or
8536,forelectriccontrolorthedistribu-
tionofelectricity,includingthose
incorporatinginstrumentsorapparatus
ofChapter90,andnumericalcontrol
apparatus,otherthanswitchingapparatus
ofheadingNo8517Manufacture:
—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%of
theex-workspriceoftheproduct,
—where,withintheabovelimit,the
materialsclassifiedwithinheadingNo8538areonlyuseduptoavalue
of10%oftheex-workspriceofthe
productManufactureinwhichthevalueofallthematerialsuseddoesnotexceed30%of
theex-workspriceoftheproduct
ex8541Diodes,transistorsandsimilarsemi-
conductordevices,exceptwafersnotyetcutintochipsManufactureinwhich:
—allthematerialsusedareclassified
withinaheadingotherthanthatof
theproduct,
—thevalueofallthematerialsused
doesnotexceed40%oftheex-workspriceoftheproductManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed25%of
theex-workspriceoftheproduct
8542Electronicintegratedcircuitsandmicro-
assembliesManufacture:
—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%of
theex-workspriceoftheproduct,
—where,withintheabovelimit,the
materialsclassifiedwithinheading►
C6No8541or8542, ◄taken
together, are only used up to a valueof 10 % of the ex-worksprice of the
productManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
8544 Insulated (including enamelled or
anodised) wire, cable (including coaxial
cable) and other insulated electric
conductors, whether or not fitted with
connectors; optical fibre cables, made
up of individually sheathed fibres,
whether or not assembled with electric
conductorsor fitted with connectorsManufacture in which the value of all thematerialsus ed doesnot exceed 40 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 341
(1) (2) (3) OR (4)
8545 Carbon electrodes, carbon brushes, lamp
carbons, battery carbons and other arti-
clesof graphite or other carbon, with or
without metal, of a kind used for elec-
trical purposesManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
8546 Electrical insulators of any material Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
8547 Insulating fittings for electrical
machines, appliances or equipment,
being fittingswholly of ins ulating mate-
rialsapart from any minor components
of metal (for example, threaded sockets)
incorporated during moulding solely for
purposes of assembly, other than insula-
torsof heading No 8546; electrical
conduit tubing and jointstherefor, of
base metal lined with insulating materialManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
8548 Waste and scrap of primary cells,
primary batteriesand electric accumula-
tors; spent primary cells, spent primarybatteries and spent electric accumulators;
electrical partsof machinery or appa-
ratus, not specified or included
elsewhere in this ChapterManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex Chapter 86 Railway or tramway locomotives,
rolling-stock and parts thereof; railway
or tramway track fixturesand fittings
and partsthereof; mechanical (including
electro-mechanical) traffic signalling
equipment of all kinds; except for:Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
8608 Railway or tramway track fixturesand
fittings; mechanical (including electro-
mechanical) signalling, safety or traffic
control equipment for railways, tram-
ways, roads, inland waterways, parking
facilities, port installations or airfields;
partsof the foregoingManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 40 % of the ex-
worksprice of the productManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 342
(1)(2)(3)OR(4)
exChapter87Vehiclesotherthanrailwayortramway
rolling-stock,andpartsandaccessories
thereof;exceptfor:Manufactureinwhichthevalueofallthe
materialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
8709Workstrucks,self-propelled,notfitted
withliftingorhandlingequipment,of
thetypeusedinfactories,warehouses,
dockareasorairportsforshortdistance
transportofgoods;tractorsofthetype
usedonrailwaystationplatforms;parts
oftheforegoingvehiclesManufactureinwhich:
—allthematerialsusedareclassified
withinaheadingotherthanthatof
theproduct,
—thevalueofallthematerialsused
doesnotexceed40%oftheex-workspriceoftheproductManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed30%of
theex-workspriceoftheproduct
8710Tanksandotherarmouredfightingvehi-
cles,motorised,whetherornotfittedwithweapons,andpartsofsuchvehiclesManufactureinwhich:
—allthematerialsusedareclassified
withinaheadingotherthanthatof
theproduct,
—thevalueofallthematerialsused
doesnoteexceed40%oftheex-
workspriceoftheproductManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed30%of
theex-workspriceoftheproduct
8711Motorcycles(includingmopeds)and
cyclesfittedwithanauxiliarymotor,withorwithoutside-cars;sidecars;
—Withreciprocatinginternalcombus-
tionpistonengineofacylinder
capacity:
►
C6——Notexceeding50cm3◄ Manufacture:
—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%of
theex-workspriceoftheproduct,
—wherethevalueofallthenon-origi-
natingmaterialsus eddoesnot
exceedthevalueoftheoriginating
materialsusedManufactureinwhichthevalueofallthematerialsuseddoesnotexceed20%of
theex-workspriceoftheproduct
►
C6——Exceeding50cm3◄ Manufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where the value of all the non-origi-
nating materialsus ed doesnotexceed the value of the originating
materialsus edManufacture in which the value of all thematerialsus ed doesnot exceed 25 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 343
(1) (2) (3) OR (4)
— Other Manufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where the value of all the non-origi-
nating materialsus ed doesnot
exceed the value of the originating
materialsus edManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
ex 8712 Bicycles without ball bearings Manufacture from materials not classi-
fied within heading No 8714Manufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
8715 Baby carriagesand partsthereof Manufacture:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 40 % of the ex-
worksprice of the productManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
8716 Trailers and semi-trailers; other vehicles,
not mechanically propelled; partsthereofManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 40 % of the ex-
worksprice of the productManufacture in which the value of all the
materialsus ed doesnot exceed 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 heading other
than that of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex 8804 RotochutesManufacture from materials of any
heading including other materialsof
heading No 8804Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
8805 Aircraft launching gear; deck-arrestor or
similar gear; ground flying trainers; parts
of the foregoing articlesManufacture in which all the materials
used are classified within a heading other
than that of the productManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 344
(1)(2)(3)OR(4)
Chapter89Ships,boatsandfloatingstructuresManufactureinwhichallthematerials
usedareclassifiedwithinaheadingother
thanthatoftheproduct.However,hulls
ofheadingNo8906maynotbeusedManufactureinwhichthevalueofallthematerialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
exChapter90Optical,photographic,cinematographic,
measuring,checking,precision,medicalorsurgicalinstrumentsandapparatus;
partsandaccessoriesthereof;exceptfor:Manufactureinwhich:
—allthematerialsusedareclassified
withinaheadingotherthanthatof
theproduct,
—thevalueofallthematerialsused
doesnotexceed40%oftheex-workspriceoftheproductManufactureinwhichthevalueofallthematerialsuseddoesnotexceed30%of
theex-workspriceoftheproduct
9001Opticalfibresandopticalfibrebundles;
opticalfibrecablesotherthanthoseofheadingNo8544;sheetsandplatesof
polarisingmaterial;lenses(including
contactlenses),prisms,mirrorsandother
opticalelements,ofanymaterial,
unmounted,otherthansuchelementsof
glassnotopticallyworkedManufactureinwhichthevalueofallthematerialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
9002Lenses,prisms,mirrorsandotheroptical
elements,ofanymaterial,mounted,
beingpartsoforfittingsforinstruments
orapparatus,otherthansuchelements
ofglassnotopticallyworkedManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
9004Spectacles,gogglesandthelike,correc-
tive,protectiveorotherManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
ex9005Binoculars,monoculars,otheroptical
telescopes,andmountingstherefor,
exceptforastronomicalrefractingtele-
scopes ►
C6andmountingstherefor ◄Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 40 % of the ex-worksprice of the product,
— the value of all the non-originating
materialsus ed doesnot exceed the
value of the originating materials
usedManufacture in which the value of all thematerialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
ex 9006 Photographic (other than cinemato- Manufacture in which: Manufacture in which the value of all the▼M181993R2454 — EN — 01.04.2002 — 005.001 — 345
(1) (2) (3) OR (4)
graphic) cameras; photographic flashlight
apparatusand flas hbulbsother than elec-
trically ignited flashbulbs— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 40 % of the ex-
worksprice of the product,
— the value of all the non-originating
materialsus ed doesnot exceed the
value of the originating materials
usedmaterialsus ed doesnot exceed 30 % of the
ex-worksprice of the product
9007 Cinematographic camerasand projectors ,
whether or not incorporating sound
recording or reproducing apparatusManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 40 % of the ex-
worksprice of the product,
— the value of all the non-originating
materialsus ed doesnot exceed the
value of the originating materials
usedManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
9011 Compound optical microscopes,
including those for photomicrography,
cinephotomicrography or microprojectionManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 40 % of the ex-
worksprice of the product,
— the value of all the non-originating
materialsus ed doesnot exceed the
value of the originating materials
usedManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
ex 9014 Other navigational instruments and appli-
ancesManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
9015 Surveying (including photogrammetrical
surveying), hydrographic, oceanographic,
hydrological, meteorological or geophy-
sical instruments and appliances,
excluding compasses; rangefindersManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,▼M181993R2454 — EN — 01.04.2002 — 005.001 — 346
(1) (2) (3) OR (4)
9016 Balances of a sensitivity of 5 cg or
better, with or without weightsManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
9017 Drawing, marking-out or mathematical
calculating instruments (for example,
drafting machines, pantographs, protrac-
tors, drawing sets, slide rules, disc
calculators); instruments for measuring
length, for use in the hand (for example,
measuring rods and tapes, micrometers,
callipers), not specified or included else-
where in thisChapterManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
9018 Instruments and appliances used in
medical, surgical, dental or veterinary
sciences, including scintigraphic appa-
ratus, other electromedical apparatus and
sight-testing instruments:
— Dentists' chairs incorporating dental
appliances or dentists' spittoonsManufacture from materialsof any
heading, including other materialsof
heading No 9018Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
— Other Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 40 % of the ex-
worksprice of the productManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
9019 Mechanotherapy appliances; massage
apparatus; psychological aptitude-testing
apparatus; ozone therapy, oxygen
therapy, aerosol therapy, artificial
respiration or other therapeutic respira-
tion apparatusManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 40 % of the ex-
worksprice of the productManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product
9020 Other breathing appliancesand gas
masks, excluding protective masks
having neither mechanical partsnor
replaceable filtersManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus edManufacture in which the value of all the
materialsus ed doesnot exceed 25 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 347
(1)(2)(3)OR(4)
doesnotexceed40%oftheex-
workspriceoftheproduct
9024Machinesandappliancesfortestingthe
hardness,strength,compressibility,elas-
ticityorothermechanicalpropertiesof
materials(forexample,metals,wood,
textiles,paper,plastics)Manufactureinwhichthevalueofallthe
materialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
9025Hydrometersandsimilarfloatinginstru-
ments,thermometers,pyrometers,
barometers,hygrometersandpsychrom-
eters,recordingornot,andany
combinationoftheseinstrumentsManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
9026Instrumentsandapparatusformeasuring
orcheckingtheflow,level,pressureorothervariablesofliquidsorgases(for
example,flowmeters,levelgauges,
manometers,heatmeters),excluding
instrumentsandapparatusofheadingNo9014,9015, ►
C69028or9032 ◄Manufacture in which the value of all thematerialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
9027 Instruments and apparatus for physical or
chemical analysis (for example, polari-
meters, refractometers, spectrometers,
gas or smoke analysis apparatus); instru-
mentsand apparatusfor meas uring or
checking viscosity, porosity, expansion,
surface tension or the like; instruments
and apparatusfor meas uring or checking
quantitiesof heat, s ound or light
(including exposure meters); microtomesManufacture in which the value of all thematerialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
9028 Gas, liquid or electricity supply or
production meters, including calibratingmeterstherefor:
— Parts and accessories Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
— Other Manufacture
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % of
the ex-worksprice of the product,
— where the value of all the non-origi-Manufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 348
(1)(2)(3)OR(4)
natingmaterialsuseddoesnotexceed
thevalueoftheoriginatingmaterials
used
9029Revolutioncounters,productioncoun-
ters,taximeters,milometers,pedometers►
C6andthelike;speed ◄indicators
andtachometers,otherthanthoseof►
C6headingNo9014or9015; ◄
stroboscopesManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
9030 Oscilloscopes, spectrum analysers and
other instruments and apparatus for
measuring or checking electrical quanti-
ties, excluding meters of heading No
9028; instruments and apparatus for
measuring or detecting alpha, beta,
gamma, X-ray, cosmic or other ionising
radiationsManufacture in which the value of all thematerialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
9031 Measuring or checking instruments,
appliances and machines, not specified
or included elsewhere in this Chapter;
profile projectorsManufacture in which the value of all thematerialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
9032 Automatic regulating or controlling
instruments and apparatusManufacture in which the value of all thematerialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
9033 Parts and accessories (not specified or
included elsewhere in this Chapter) formachines, appliances, instruments or
apparatusof Chapter 90Manufacture in which the value of all thematerialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex Chapter 91 Clocksand watchesand partsthereof;
except for:Manufacture in which the value of all thematerialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
9105 Other clocksManufacture:
— in which the value of all the mate-
rialsus ed doesnot exceed 40 % ofthe ex-worksprice of the product,
— where the value of all the non-origi-
nating materialsus ed doesnotexceed the value of the originating
materialsus edManufacture in which the value of all thematerialsus ed doesnot exceed 30 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 349
(1)(2)(3)OR(4)
9109Clockmovements,completeand
assembledManufacture:
—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%of
theex-workspriceoftheproduct,
—wherethevalueofallthenon-origi-
natingmaterialsus eddoesnotexceedthevalueoftheoriginating
materialsusedManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed30%of
theex-workspriceoftheproduct
9110Completewatchorclockmovements,
unassembledorpartlyassembled(move-
mentsets);incompletewatchorclock
movements,assembled;roughwatchor
clockmovementsManufacture:
—inwhichthevalueofallthemate-
rialsuseddoesnotexceed40%of
theex-workspriceoftheproduct,
—where,withintheabovelimit,the
materialsclassifiedwithinheadingNo9114areonlyuseduptoavalue
of10%oftheex-workspriceofthe
productManufactureinwhichthevalueofallthe
materialsus eddoesnotexceed
►
C630% ◄oftheex-workspriceof
the product
9111 Watch cases and parts thereof Manufacture in which:
— all the materials used are classified
within a heading other than that ofthe product,
— the value of all the materialsus ed
doesnot exceed 40 % of the ex-
worksprice of the productManufacture in which the value of all the
materialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
9112 Clock cases and cases of a similar type
for other goodsof thisChapter, and parts
thereofManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 40 % of the ex-worksprice of the productManufacture in which the value of all thematerialsus ed doesnot exceed 30 % of
the ex-worksprice of the product
9113 Watch straps, watch bands and watch
bracelets, and parts thereof:
— Of base metal, whether or not gold-
or silver-plated, or of metal clad with
preciousmetalManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
— Other Manufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 350
(1)(2)(3)OR(4)
Chapter92Musicalinstruments;partsandacces-
soriesofsucharticlesManufactureinwhichthevalueofallthe
materialsuseddoesnotexceed40%of
theex-workspriceoftheproduct
Chapter93Armsandammunition;partsandacces-
soriesthereofManufactureinwhichthevalueofallthematerialsuseddoesnotexceed50%of
theex-workspriceoftheproduct
exChapter94Furniture;bedding,mattresses,mattress
supports,cushionsandsimilarstuffed►
C6furnishings; ◄lampsandlighting
fittings, not elsewhere specified orincluded; illuminated signs, illuminated
name-platesand the like; prefabricated
buildings; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the productManufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
ex 9401 andex 9403Base metal furniture, incorporatingunstuffed cotton cloth of a weight of
300 g/m
2or lessManufacture in which all the materials
used are classified within a heading other
than that of the product
orManufacture from cotton cloth already
made up in a form ready for use ofheading No 9401 or 9403, provided:
— itsvalue doesnot exceed 25 % of the
ex-worksprice of the product,
— all the other materialsus ed are
already originating and are classified
in a heading other than heading No
9401 or 9403Manufacture in which the value of all the
materialsus ed doesnot exceed 40 % of
the ex-worksprice of the product
9405 Lampsand lighting fittingsincluding
searchlights and spotlights and parts
thereof, not elsewhere specified or
included; illuminated signs, illuminated
name-platesand the like, having a
permanently fixed light source, and parts
thereof not elsewhere specified or
includedManufacture in which the value of all thematerialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
9406 Prefabricated buildingsManufacture in which the value of all the
materialsus ed doesnot exceed 50 % ofthe ex-worksprice of the product
ex Chapter 95 Toys, games and sports requisites; parts Manufacture in which all the materials▼M181993R2454 — EN — 01.04.2002 — 005.001 — 351
(1) (2) (3) OR (4)
and accessories thereof; except for: used are classified within a heading other
than that of the product
9503 Other toys; reduced-size (‘scale’) models
and similar recreational models, working
or not; puzzlesof all kindsManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the product
ex 9506 Golf clubsand partsthereof Manufacture in which all the materials
used are classified within a heading other
than that of the product. However,
roughly shaped blocks for making golf
club headsmay be us ed
ex Chapter 96 Miscellaneous manufactured articles;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 9601 and
ex 9602Articlesof animal, vegetable or mineral
carving materialsManufacture from ‘worked’ carving
materialsof the s ame heading
ex 9603 Brooms and brushes (except for besoms
and the like and brushes made from
marten or squirrel hair), hand-operated
mechanical floor sweepers, not
motorised, paint pads and rollers, squee-
geesand mopsManufacture in which the value of all the
materialsus ed doesnot exceed 50 % of
the ex-worksprice of the product
9605 Travels sets for personal toilet, sewing or
shoe or clothes cleaningEach item in the set must satisfy the rule,
which would apply to it if it were not
included in the set. However, non-origi-
nating articlesmay be incorporated,
provided their total value doesnot
exceed 15 % of the ex-worksprice of
the set
9606 Buttons, press-fasteners, snap-fasteners
and press-studs, button moulds and other
parts of these articles; button blanksManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the product▼M181993R2454 — EN — 01.04.2002 — 005.001 — 352
(1) (2) (3) OR (4)
9608 Ball-point pens; felt-tipped and other
porous-tipped pens and markers; fountain
pens, stylograph pens and other pens;
duplicating stylos; propelling or sliding
pencils; pen-holders, pencil-holders and
similar holders; parts including caps and
clips) of the foregoing articles, other than
those of heading No 9609Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, nibs
or nib-points classified within the same
heading may be used
9612 Typewriter or similar ribbons, inked or
otherwise prepared for giving impres-
sions, whether or not on spools or in
cartridges; ink-pads, whether or not
inked, with or without boxesManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materialsus ed
doesnot exceed 50 % of the ex-
worksprice of the product
ex 9613 Lighterswith piezo-igniter Manufacture in which the value of all the
materialsof heading No 9613 us ed does
not exceed 30 % of the ex-worksprice of
the product
ex 9614 Smoking pipesand pipe bowls Manufacture from roughly s haped blocks
Chapter 97 Worksof art, collectors ' piecesand
antiquesManufacture in which all the materials
used are classified within a heading other
than that of the product
(1) The exception concerning Zeaindurata maize isapplicable until 31.12.2002.
(2) For the special conditions relating to specific processes see Introductory Notes 7.1 and 7.3.
(3) For the special conditions relating to specific processes see Introductory Note 7.2.
(4) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colour ing preparations,
provided they are not classified in another heading in 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 heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, o n the other
hand, thisres triction only appliesto that group of materialswhich predominatesby weight in the product.
(7) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e.
Hazefactor), isles sthan 2 %.
(8) For special conditions relating to 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-making machinery.
(10) See Introductory Note 6.
(11) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crochetedfabrics (cut out or kni tted directly to shape),
see Introductory Note 6.
(12) SEMII — Semiconductor Equipment and MaterialsIns titute Incorporated.
(13) Thisrule s hall apply until 31.12.2005.▼M181993R2454 — EN — 01.04.2002 — 005.001 — 353
▼B
ANNEX 16
WORKINGEXCLUDEDFROM GSPREGIONALCUMULATION
Working such as:
— fitting of buttons and/or other types of fastenings,
— making of button-holes,— finishing off the ends of trouser legs and sleeves or the bottom hemming of
skirts and dresses etc.,
— hemming of handkerchiefs, table linen etc.,— fitting of trimmings and accessories such as pockets, labels, badges, etc.,— ironing and other preparationsof garmentsfor s ale ‘ready made’,— or any combination of such working.1993R2454 — EN — 01.04.2002 — 005.001 — 354
▼M10
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 the certi-
ficate shall not be obligatory. Certificates shall be made out in English or
French. If completed by hand, entries must be in ink and in capital letters.
2. Each certificate shall measure 210 × 297 mm; a tolerance of up to plus 5 mm
or minus 8 mm in the length may be allowed. The paper used shall be white
writing paper, sized, not containing mechanical pulp and weighing not less
than 25 g/m2. It shall have a printed green guilloche-pattern background
making any falsification by mechanical or chemical means apparent to the
eye.
If the certificates have several copies, only the top copy which is the original
shall be printed with a printed green guilloche-pattern background.
3. Each certificate shall bear a serial number, printed or otherwise, by which it
can be identified.
4. Certificates, a specimen of which is shown in this annex, shall be acceptable
from 1st January 1996; however certificates made out in accordance with the
previous specimen, dated 1992, may be presented until 31st December 1997.1993R2454 — EN — 01.04.2002 — 005.001 — 355
▼M10
1993R2454 — EN — 01.04.2002 — 005.001 — 356
▼M10
1993R2454 — EN — 01.04.2002 — 005.001 — 357
▼M10
1993R2454 — EN — 01.04.2002 — 005.001 — 358
▼M10
1993R2454 — EN — 01.04.2002 — 005.001 — 359
▼M10
ANNEX 18
1993R2454 — EN — 01.04.2002 — 005.001 — 360
▼M18
▼B
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 the offi-
cial languagesof the Community. Certificatess hall be made out in one of
these languages and in accordance with the provisions of the domestic law
of the exporting State or territory. If they are handwritten, they shall be
completed in ink and in capital letters.
2. Each certificate shall measure 210 × 297 mm; a tolerance of up to minus
5 mm or plus 8 mm in the length may be allowed. The paper used must be
white, sized for writing not containing mechanical pulp and weighing not less
than 25 g/m2. It shall have a printed green guilloche pattern background
making any falsification by mechanical or chemical means apparent to the
eye.
3. The competent authoritiesof the exporting State or territory may res erve the
right to print the certificatesthems elvesor may have them printed by
approved printers. In the latter case each certificate must include a reference
to such approval. Each certificate must bear the name and address of the
printer or a mark by which the printer can be identified. It shall also bear a
serial number, either printed or not, by which it can be identified.1993R2454 — EN — 01.04.2002 — 005.001 — 361
▼B
►(1)C21993R2454 — EN — 01.04.2002 — 005.001 — 362
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 363
▼B
►(1)C21993R2454 — EN — 01.04.2002 — 005.001 — 364
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 365
▼M10
ANNEX 22
1993R2454 — EN — 01.04.2002 — 005.001 — 366
▼M10
1993R2454 — EN — 01.04.2002 — 005.001 — 367
▼B
ANNEX 23
INTERPRETATIVENOTESONCUSTOMSVALUE
First column Second column
Reference to provisions of
the Customs CodeNotes
Article 29 (1) The price actually paid or payable refersto the price for the imported
goods. Thus the flow of dividends or other payments from the buyer to
the seller that do not relate to the imported goods are not part of the
customs value.
Article 29 (1) (a), third
indentAn example of such restriction would be the case where a seller requires a
buyer of automobilesnot to s ell or exhibit them prior to a fixed date which
represents the beginning of a model year.
Article 29 (1) (b) Some examplesof thisinclude:
(a) the seller establishes the price of the imported goods on condition that
the buyer will also buy other goods in specified quanties (SIC! quanti-
ties);
(b) the price of the import goodsisdependent upon the price or pricesat
which the buyer of the imported goodss ellsother goodsto the s eller
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 on condition
that he will receive a specified quantity of the finished goods.
However, conditionsor cons iderationsrelating to the production or
marketing of the imported goods shall not result in rejection of the transac-
tion value. For example, the fact that the buyer furnishes the seller with
engineering and plansundertaken in the country of importation s hall not
result in rejection of the transaction value for the purposes of Article 29
(1).
Article 29 (2) 1. Paragraphs 2 (a) and (b) provide different means of establishing the
acceptability of a transaction value.
2. Paragraph 2 (a) providesthat where the buyer and the s eller are
related, the circumstances surrounding the sale shall be examined and
the transaction value shall be accepted as the customs value provided
that the relationship did not influence the price. It is not intended that
there should be an examination of the circumstances in all cases where
the buyer and the seller are related. Such examination will only be
required where there are doubtsabout the acceptability of the price.
Where the customs authorities have no doubts about the acceptability
of the price, it should be accepted without requesting further informa-
tion from the declarant. For example, the customs authorities may have
previously examined the relationship, or it may already have detailed
information concerning the buyer and the seller, and may already be
satisfied from such examination or information that the relationship
did not influence the price.
3. Where the customs authorities are unable to accept the transaction
value without further inquiry, they should give the declarant an oppor-
tunity to supply such further detailed information as may be necessary
to enable it to examine the circumstances surrounding the sale, in this
context, the customs authorities should be prepared to examine relevant
aspects of the transaction, including the way in which the buyer and
seller organize their commercial relations and the way in which the
price in question was arrived at, in order to determine whether the rela-
tionship influenced the price. Where it can be shown that the buyer and
seller, although related under the provisions of Article 143 of this
Regulation, buy from and sell to each other as if they were not related,
thiswould demons trate that the price had not been influenced by the
relationship. As an example of this, if the price had been settled in a
manner consistent with the normal pricing practices of the industry in
question or with the way the seller settles prices for sales to buyers
who are not related to him, thiswould demons trate 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 isrepres entative of the firm'soverall profit realized over
a representative period of time (e.g. on an annual basis) in sales of1993R2454 — EN — 01.04.2002 — 005.001 — 368
▼B
Reference to provisions of
the Customs CodeNotes
goods of the same class or kind, this would demonstrate that the price
had not been influenced.
4. Paragraph 2 (b) providesan opportunity for the declarant to demon-
strate that the transaction value closely approximates to a ‘test’ value
previously accepted by the customs authorities and is therefore accep-
table under the provisions of Article 29. Where a test under paragraph
2 (b) is met, it is not necessary to examine the question of influence
under paragraph 2 (a). If the customs authorities already have sufficient
information to be satisfied, without further detailed inquiries, that one
of the tests provided in paragraph 2 (b) has been met, there is no
reason for them to require the declarant to demonstrate that the test
can be met.
Article 29 (2) (b) A number of factors must be taken into consideration in determining
whether one value ‘closely approximates’ to another value. These factors
include the nature of the imported goods, the nature of the industry itself,
the season in which the goods are imported, and, whether the difference in
values is commercially significant. Since these factors may vary from case
to case, it would be impossible to apply a uniform standard such as a fixed
percentage, in each case. For example, a small difference in value in a case
involving one type of goodscould be unacceptable while a large difference
in a case involving another type of goods might be acceptable in deter-
mining whether the transaction value closely approximates to the ‘test’
valuess et forth in Article 29 (2) (b).
Article 29 (3) (a) An example of an indirect payment would be the settlement by the buyer,
whether in whole or in part, of a debt owed by the seller.
Article 30 (2) (a)
Article 30 (2) (b)1. In applying these provisions, the customs authorities shall, where
possible, use a sale of identical or similar goods, as appropriate, at the
same commercial level and in substantially the same quantity as the
goods being valued. Where no such sale is found, a sale of identical
or similar goods, as appropriate, that takes place under any one of the
following three conditionsmay by us ed:
(a) a sale at the same commercial level but in a different quantity;
(b) a sale at a different commercial level but in substantially the same
quantity; or
(c) a sale at a different commercial level and in a different quantity.
2. Having found a sale under any one of these three conditions adjust-
mentswill then be made, asthe cas e may be, for:
(a) quantity factorsonly;
(b) commerical (SIC! commercial) level factorsonly; or
(c) both commercial level and quantity factors.
►C1 ◄
4. A condition for adjustment because of different commercial levels or
different quantities is that such adjustment, whether it leads to an
increase or a decrease in the value, be made only on the basis of
demonstrated evidence that clearly establishes the reasonableness and
accuracy of the adjustment, e.g. valid price lists containing prices refer-
ring to different levels or different quantities. As an example of this, if
the imported goods being valued consist of a shipment of 10 units and
the only identical or similar imported goods, as appropriate, for which
a transaction value exists involved a sale of 500 units, and it is recog-
nized that the seller grants quantity discounts, the required adjustment
may be accomplished by resorting to the seller's price list and using
that price applicable to a sale of 10 units. This does not require that a
sale had to have been made in quantities of 10 as long as the price list
has been established as being bona fide through sales at other quanti-
ties. In the absence of such an objective measure, however, the deter-
mination of a customs value under the provisions of Article 30 (2) (a)
and (b) isnot appropriate.
Article 30 (2) (d) 1. As a general rule, customs value is determined under these provisions
on the basis of information readily available in the Community. In
order to determine a computed value, however, it may be necessary to
examine the cost of producing the goods being valued and other infor-
mation which hasto be obtained from outs ide the Community. Further-
more, in most cases the producer of the goods will be outside the1993R2454 — EN — 01.04.2002 — 005.001 — 369
▼B
Reference to provisions of
the Customs CodeNotes
jurisdiction of the authorities of the Member States. The use of the
computed value method will generally be limited to those cases where
the buyer and seller are related, and the producer is prepared to supply
to the authorities of the country of importation the necessary costings
and to provide facilities for any subsequent verification which may be
necessary.
2. The ‘cost or value’ referred to in Article 30 (2) (d), first indent, is to be
determined on the basis of information relating to the production of the
goodsbeing valued s upplied by or on behalf of the producer. It isto be
based upon the commercial accounts of the producer, provided that
such accounts are consistent with the generally accepted accounting
principlesapplied in the country where the goodsare produced.
3. The ‘amount for profit and general expenses’ referred to in Article 30
(2) d), second indent, is to be determined on the basis of information
supplied by or on behalf of the producer unless his figures are incon-
sistent with those usually reflected in sales of goods of the same class
or kind asthe goodsbeing valued which are made by producersin the
country of exportation for export to the country of importation.
4. No cost or value of the elements referred to in this Article shall be
counted twice in determining the computed value.
5. It should be noted in this context that the ‘amount for profit and
general expenses’ has to be taken as a whole. It follows that if, in any
particular case, the producer's profit figure is low and his general
expenses are high, his profit and general expenses taken together may
nevertheless be consistent with that usually reflected in sales of goods
of the same class or kind. Such a situation might occur, for example, if
a product were being launched in the Community and the producer
accepted a nil or low profit to offset high general expenses associated
with the launch. Where the producer can demonstrate that he is taking
a low profit on his sales of the imported goods because of particular
commercial circumstances, his actual profit figures should be taken
into account provided that he has valid commercial reasons to justify
them and hispricing policy reflectsus ual pricing policiesin the branch
of industry concerned. Such a situation might occur, for example,
where producershave been forced to lower pricestemporarily becaus e
of an unforeseeable drop in demand, or where they sell goods to
complement a range of goodsbeing produced in the country of impor-
tation and accept a low profit to maintain competitivity (SIC! competi-
tiveness). Where the producer's own figures for profit and general
expenses are not consistent with those usually reflected in sales of
goods of the same class or kind as the goods being valued which are
made by producersin the country of exportation for export to the
country of importation, the amount for profit and general expenses
may be based upon relevant information other than that supplied by
or on behalf of the producer of the goods.
6. Whether certain goods are ‘of the same class or kind’ as other goods
must be determined on a case-by-case basis with reference to the
circumstances involved. In determining the usual profits and general
expenses under the provisions of Article 30 (2) (d), sales for export to
the country of importation of the narrowest group or range of goods,
which includes the goods being valued, for which the necessary infor-
mation can be provided, should be examined. For the purposes of
Article 30 (2) (d), ‘goods of the same class or kind’ must be from the
same country as the goods being valued.
Article 31 (1) 1. Customs values determined under the provisions of Article 31 (1)
should, to the greatest extent possible, be based on previously deter-
mined customs values.
2. The methodsof valuation to be employed under Article 31 (1) s hould
be those laid down in Articles 29 and 30 (2), but a reasonable flex-
ibility in the application of such methods would be in conformity
with the aimsand provis ionsof Article 31 (1).
3. Some examples of reasonable flexibility are as follows:
(a)identical goods — the requirement that the identical goodss hould
be exported at or about the same time as the goods being valued
could be flexibly interpreted; identical imported goodsproduced
in a country other than the country of exportation of the goods
being valued could be the basis for customs valuation; customs
valuesof identical imported goodsalready determined under the
provisions of Articles 30 (2) (c) and (d) could be used;1993R2454 — EN — 01.04.2002 — 005.001 — 370
▼B
Reference to provisions of
the Customs CodeNotes
(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 goodsbeing
valued could be the basis for customs valuation; customs values
of similar imported goods already determined under the provisions
of Articles30 (2) (c) and (d) could be us ed;
(c)deductive method — the requirement that the goodss hall have
been sold in the ‘condition as imported’ in Article 152 (1) (a) of
thisRegulation could be flexibly interpreted; the ‘90 days ’ require-
ment could be administered flexibly.
Article 32 (1) (b) (ii) 1. There are two factorsinvolved in the apportionment of the elements
specified in Article 32 (1) (b) (ii) to the imported goods — the value
of the element itself and the way in which that value is to be appor-
tioned to the imported goods. The apportionment of these elements
should be made in reasonable manner appropriate to the circumstances
and in accordance with generally accepted accounting principles.
2. Concerning the value of the element, if the buyer acquiresthe element
from a seller not related to him at a given cost, the value of the
element isthat cos t. If the element wasproduced by the buyer or bya person related to him, its value would be the cost of producing it. If
the element had been previously used by the buyer, regardless of
whether it had been acquired or produced by him, the original cost of
acquisition or production would have to be adjusted downwards to
reflect itsus e in order to arrive at the value of the element.
3. Once a value has been determined for the element, it is necessary to
apportion that value to the imported goods. Various possibilities exist.
For example, the value might be apportioned to the first shipment, if
the buyer wishes to pay duty on the entire value at one time. As
another example, he may request that the value be apportioned over
the number of units produced up to the time of the first shipment. As
a further example, he may request that the value be apportioned over
the entire anticipated production where contractsor firm commitments
exist for that production. The method of apportionment used will
depend upon the documentation provided by the buyer.
4. Asan illus tration of the above, a buyer providesthe producer with a
mould to be used in the production of the imported goods and contracts
with him to buy 10 000 units. By the time of arrival of the first ship-
ment of 1 000 units, the producer has already produced 4 000 units.
The buyer may request the customs authorities to apportion the value
of the mould over 1 000, 4 000 or 10 000 units.
Article 32 (1) (b) (iv) 1. Additions for the elements specified in Article 32 (1) (b) (iv) should be
based on objective and quantifiable data. In order to minimize the
burden for both the declarant and customs authorities in determining
the valuesto be added, data readily available in the buyer'scommercial
record system should be used insofar as possible.
2. For those elements supplied by the buyer which were purchased or
leased by the buyer, the addition would be the cost of the purchase or
the lease. No addition shall be made for those elements available in the
public domain, other than the cost of obtaining copies of them.
3. The ease with which it may be possible to calculate the values to be
added will depend on a particular firm'ss tructure and management
practice, aswell asitsaccounting methods .
4. For example, it is possible that a firm which imports a variety of
products from several countries maintains the records of its design
centre outside the country of importation in such a way as to show
accurately the costs attributable to a given product. In such cases, a
direct adjustment may appropriately be made under the provisions of
Article 32.
5. In another case, a firm may carry the cost of the design centre outside
the country of importation asa general overhead expens e without allo-
cation to specific products. In this instance, an appropriate adjustment
could be made under the provisions of Article 32 with respect to the
imported goods by apportioning total design centre costs over total
production benefiting from the design centre and adding such appor-
tioned cost on a unit basis to imports.
6. Variations in the above circumstances will, of course, require different1993R2454 — EN — 01.04.2002 — 005.001 — 371
▼B
Reference to provisions of
the Customs CodeNotes
factorsto be cons idered in determining the proper method of alloca-
tion.
7. In cases where the production of the element in question involves a
number of countries and over a period of time, the adjustment should
be limited to the value actually added to that element outside the
Community.
Article 32 (1) (c) The royaltiesand licence feesreferred to in Article 32 (1) (c) may include,
among other things, payments in respect to patents, trademarks and copy-
rights.
Article 32 (2) Where objective and quantifiable data do not exist with regard to the addi-
tions required to be made under the provisions of Article 32, the transac-
tion value cannot be determined under the provisions of Article 29. As an
illustration of this, a royalty is paid on the basis of the price in a sale in
the importing country of a litre of a particular product that wasimported
by the kilogram and made up into a solution after importation. If the
royalty isbas ed partially on the imported goodsand partially on other
factorswhich have nothing to do with the imported goods(s uch aswhen
the imported goodsare mixed with domes tic ingredientsand are no longer
separately identifiable, or when the royalty cannot be distinguished from
special financial arrangements between the buyer and the seller), it would
be inappropriate to attempt to make an addition for the royalty. However,
if the amount of thisroyalty isbas ed only on the imported goodsand can
be readily quantified, an addition to the price actually paid or payable can
be made.1993R2454 — EN — 01.04.2002 — 005.001 — 372
▼B
First column Second column
►C1Reference to provi-
sions of the Customs
Code Implementing
Provisions ◄►C1Notes ◄
Article 143 (1) (e) One person shall be deemed to control another when the former is legally
or operationally in a position to exercise restraint or direction over the
latter.
Article 150 (1)
Article 151 (1)The expression ‘and/or’ allows the flexibility to use the sales and make the
necessary adjustments in any one of the three conditions described in para-
graph 1 of the interpretative note to Articles30 (2) (a) and (b)
Article 152 (1) (a) (i) 1. The words ‘profit and general expenses’ should be taken as a whole.
The figure for the purposes of this deduction should be determined on
the basis of information supplied by the declarant unless his figures are
inconsistent with those obtaining in sales in the country of importation
of imported goods of the same class or kind. Where the declarant's
figures are inconsistent with such figures, the amount for profit and
general expenses may be based upon relevant information other than
that supplied by the declarant.
2. In determining either the commissions or the usual profits and general
expenses under this provision, the question whether certain goods are
of the same class or kind as other goods must be determined on a
case-by-case basis by reference to the circumstances involved. Sales
in the country of importation of the narrowest group or range of
imported goods of the same class or kind, which includes the goods
being valued, for which the necessary information can be provided,
should be examined. For the purposes of this provision, ‘goods of the
same class or kind’ includes goods imported from the same country as
the goodsbeing valued aswell asgoodsimported from other countries .
Article 152 (2) 1. Where thismethod of valuation isus ed, deductionsmade for the value
added by further processing shall be based on objective and quantifi-
able data relating to the cost of such work. Accepted industry formulas,
recipes, methods of construction, and other industry practices would
form the basis of the calculations.
2. Thismethod of valuation would normally not be applicable when, asa
result of the further processing, the imported goods lose their identity.
However, there can be instances where, although the identity of the
imported goods is lost, the value added by the processing can be deter-
mined accurately without unreasonable difficulty.
On the other hand, there can also be instances where the imported
goodsmaintain their identity but form s uch a minor element in the
goods sold in the country of importation that the use of this valuation
method would be unjustified. In view of the above, each situation of
this type must be considered on a case-by-case basis.
Article 152 (3) 1. As an example of this, goods are sold from a price list which grants
favourable unit prices for purchases made in larger quantities.
Sale quantityUnit
priceNumber of salesTotal
quantity
sold at
each
price
1 to 10 units100 10 s ales of 5 units
Five sales of 3 units65
11 to 25 units95 Five s ales of 11 units 55
Over 25 units90 One s ale of 30 units
One sale of 50 units80
The greatest number of units sold at a price is 80; therefore, the unit
price in the greatest aggregate quantity is 90.
2. As another example of this, two sales occur. In the first sale 500 units
are sold at a price of 95 currency units each. In the second sale 4001993R2454 — EN — 01.04.2002 — 005.001 — 373
▼C1
▼B
▼B
►C1Reference to provi-
sions of the Customs
Code Implementing
Provisions ◄►C1Notes ◄
unitsare s old at a price of 90 currency unitseach. In thisexample, the
greatest number of units sold at a particular price is 500; therefore, the
unit price in the greatest aggregate quantity is 95.
3. A third example would be the following situation where various quan-
titiesare s old at variousprices
(a)Sales
Salequantity Unitprice40 units100
30 units90
15 units100
50 units95
25 units105
35 units90
5 units100
(b)Total
Totalquantitysold Unit price
65 90
50 95
60 100
25 105
In this example, the greatest number of units sold at a particular price
is65; therefore, the unit price in the greates t aggregate quantity is90.1993R2454 — EN — 01.04.2002 — 005.001 — 374
▼B
ANNEX 24
APPLICATION OF GENERALLY ACCEPTED ACCOUNTING PRINCI-
PLESFORTHEDETERMINATIONOFCUSTOMSVALUE
1. ‘Generally accepted accounting principles’ refers to the recognized consensus
or substantial authoritative support within a country at a particular time as to
which economic resources and obligations should be recorded as assets and
liabilities, which changes in assets and liabilities should be recorded, how the
assets and liabilities and changes in them should be measured, what informa-tion should be disclosed and how it should be disclosed, and which financial
statements should be prepared. These standards may be broad guidelines of
general application aswell asdetailed practicesand procedures .
2. For the purposes of the application of the customs valuation provisions, the
customs administration concerned shall utilize information prepared in a
manner consistent with generally accepted accounting principles in the
country which isappropriate for the Article in ques tion. For example, the
determination of usual profit and general expenses under the provisions of
Article 152 (1) (a) (i) of thisRegulation would be carried out utilizing infor-
mation prepared in a manner consistent with generally accepted accounting
principlesof the country of importation. On the other hand, the determination
of usual profit and general expenses under the provisions of Article 30 (2) (d)
of the Code would be carried out utilizing information prepared in a manner
consistent with generally accepted accounting principles of the country of
production. Asa further example, the determination of an element provided
for in Article 32 (1) (b) (ii) of the Code undertaken in the country of impor-
tation would be carried out utilizing information in a manner consistent with
the generally accepted accounting principlesof that country.1993R2454 — EN — 01.04.2002 — 005.001 — 375
▼B
ANNEX 25
AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS
VALUE
Introduction
1. The following table shows:
(a) third countrieslis ted by continent (column 1);
(b) airportsof departure in third countries(column 2);
(c) airportsof arrival in the Community with the percentageswhich repre-
sent the part of the air transport costs to be included in the customs
value (column 3 and following columns).
2. When the goodsare s hipped to or from airportsnot included in the following
table, other than the airportsreferred to in paragraph 3, the percentage given
for the airport nearest to that of departure or arrival shall be taken.
3. Asregardsthe French overs easdepartmentsof Guadeloupe, Guyana, Marti-
nique and Reunion, of which territoriesthe airportsare not included in the
table, the following ruless hall 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 goodss hipped to the European part of the Community from third
countries and transhipped or unloaded in one of those departments, the
air transport costs which would have been incurred for carrying the
goodsonly asfar asthe place of trans hipment or unloading are to be
included in the customs value;
(c) for goods shipped to those departments from third countries and trans-
hipped or unloaded in an airport in the European part of the
Community, the air transport costs to be included in the customs value
are those which result from the application of the percentages given in
the following table to the costs which would have been incurred for
carrying the goodsfrom the airport of departure to the airport of trans -
hipment or unloading.
The transhipment or unloading shall be certified by an appropriate endorse-
ment by the customs authorities on the air waybill or other air transport
document, with the official stamp of the office concerned; failing this certifi-
cation the provisions of the last subparagraph of Article 163 (6) of this
Regulation shall apply.1993R2454 — EN — 01.04.2002 — 005.001 — 376
Percentages ofairtransportcoststobeincludedinthecustomsvalue
LIST I (Germany)
Third countriesAirport of departureAirport of arrivalBerlin
Bremen
Dresden
Dusseldorf/CologneFrankfurtHamburg
Hanover
LeipzigMunichNuremberg
Rostock-Barth
Stuttgart
1 2 3456789 1 0 1 1 1 2 1 3 1 4
I. EUROPE
Albania all airports50 45 56 47 53 43 47 53 67 57 57 77
Armenia see Asia — — — — — — ——————
Belarusall airports 92 74 92 66 68 78 78 92 87 71 91 64
Bosnia-Herzegovina all airports 47 44 57 50 57 43 47 59 68 66 42 64
Bulgaria all airports55 46 62 47 52 47 49 57 66 60 48 56Croatia all airports12 10 16 11 13 10 11 14 23 17 10 15
Cyprus see Asia
Czech Republic Ostrava 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 airports22 16 28 16 19 17 18 24 27 24 16 21
Iceland all airports44 47 44 48 45 47 45 44 40 42 46 43
Latvia all airports92 79 93 72 73 82 82 92 82 76 92 70
Lithuania all airports92 74 92 66 68 78 78 92 76 71 91 61▼B1993R2454 — EN — 01.04.2002 — 005.001 — 377▼M6
▼M8
▼M6
▼M8
▼M6
Third countriesAirport of departureAirport of arrivalBerlin
Bremen
Dresden
Dusseldorf/CologneFrankfurtHamburg
Hanover
LeipzigMunichNuremberg
Rostock-Barth
Stuttgart
1 2 3456789 1 0 1 1 1 2 1 3 1 4
Former Yugoslav Republic of
Macedoniaall airports
52 44 58 45 51 44 47 54 65 58 45 55
Malta all airports8 7 8 8 9 7 8 8 10 9 7 10Moldova all airports95 84 95 54 58 86 87 94 68 66 91 60
Montenegro all airports46 39 53 40 45 39 41 49 61 53 40 50
Norway Ålesund, Bodø, Trondheim, Alta, Kirkenes 76 74 72 65 63 79 74 72 58 62 80 60
Bergen 39 38 35 64 63 42 38 35 27 29 43 56
Kristiansand 18 17 13 13 13 20 17 13 11 12 20 11
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, Cracow, Gda ńsk Rzeszów, Wroclaw 89 70 79 61 63 74 75 79 85 67 73 59
Poznań 65 42 57 33 35 47 48 45 73 39 42 31
Szczecin (Stettin) 0 0 0 0 0 0 0 0 0 0 0 0
Warsaw 83 62 81 52 54 66 67 69 80 58 67 50
Romania all airports53 42 60 41 46 43 45 54 58 54 46 49
Russia Gorky Kuibishev, Perm, Rostov, Volgograd 96 87 96 81 83 89 89 85 95 85 85 80
St Petersburg 93 85 93 74 71 91 83 92 68 71 92 66
Moscow, Orel, Voronej 95 83 95 77 79 86 86 95 84 81 94 76
Irkutsk, Kirensk, Krasnoyarsk, Novossibirsk,
Khabarovsk, Vladivostok 98 93 98 90 91 94 94 98 95 92 96 90
Omsk, Sverdlovsk 98 90 98 86 87 92 92 96 92 89 96 85
Serbia all airports40 32 47 33 38 33 35 43 42 45 34 41
Slovakia Bratislava 0 0 0 0 0 0 0 0 0 0 0 0▼M61993R2454 — EN — 01.04.2002 — 005.001 — 378
Third countriesAirport of departureAirport of arrivalBerlin
Bremen
Dresden
Dusseldorf/CologneFrankfurtHamburg
Hanover
LeipzigMunichNuremberg
Rostock-Barth
Stuttgart
1 2 3456789 1 0 1 1 1 2 1 3 1 4
Košice, Prešov 75 57 88 33 35 54 61 75 45 43 60 36
Slovenia all airports6 5 8 6 7 6 6 8 14 10 5 9
Switzerland Basel 0 0 0 0 0 0 0 0 0 0 0 0
Bern 18 17 24 24 32 13 18 24 46 31 12 54
Geneva 5 4 10 10 11 9 10 10 12 11 9 11Zurich 8 8 5 5 8 3 4 5 24 15 3 23
Turkey (European Part) all airports10 9 10 10 11 9 10 10 12 11 9 11
Turkey (Asian Part) Adana, Afyon, Antalya, Elâzi ğ, Gaziantep, Isken-
derun, Kastamonu, Konya, Malatya, Samsun,
Trabzon 26 25 26 26 28 25 26 26 31 30 25 29
Agri, Diyarbakir, Erzurum, Kars, Van 39 37 39 39 41 37 39 39 46 43 37 43
Akhisar, Ankara, Balikezir, Bandirma, Bursa,
Kütahya, Zonguldak 22 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 airports93 79 93 77 83 82 83 84 71 84 84 80
II. AFRICA
Algeria Algiers22 20 23 23 25 24 21 23 28 22 19 30
Annaba, Constantine 26 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 airports76 75 77 77 78 74 76 77 81 79 74 83
Benin all airports61 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▼M61993R2454 — EN — 01.04.2002 — 005.001 — 379
▼B
Third countriesAirport of departureAirport of arrivalBerlin
Bremen
Dresden
Dusseldorf/CologneFrankfurtHamburg
Hanover
LeipzigMunichNuremberg
Rostock-Barth
Stuttgart
1 2 3456789 1 0 1 1 1 2 1 3 1 4
Burundi all airports64 61 63 63 64 62 62 63 68 66 62 65
Cameroon all airports77 80 83 83 85 76 77 83 85 83 76 88
Republic of Cape Verde all airports27 28 28 30 30 28 28 28 33 30 27 31
Central African Republic all airports69 68 72 71 72 68 69 72 76 74 68 74Chad all airports63 61 66 64 66 61 63 66 70 68 59 68
Comorosall airports 74 71 72 72 74 71 72 72 77 75 71 75
Congo all airports73 71 73 74 76 72 73 73 79 77 72 77Djibouti all airports59 56 57 58 59 56 57 57 63 61 55 60
Egypt all airports25 23 24 24 25 23 24 24 28 26 23 26
Equatorial Guinea all airports80 83 84 85 87 81 83 84 87 84 80 86
Ethiopia all airports55 52 54 54 55 52 53 54 59 57 50 56
Gabon all airports77 80 80 83 85 76 77 80 85 83 75 88Gambia all airports27 28 28 30 30 28 28 28 33 30 27 31
Ghana all airports61 62 66 66 67 61 63 66 68 66 61 69
Guinea all airports35 36 36 37 38 35 36 36 41 40 35 41
Guinea-Bissau all airports 35 36 36 37 38 35 36 36 41 40 35 41
Ivory Coast all airports 61 62 66 66 67 61 63 66 68 66 61 69Kenya all airports66 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 airports61 62 66 66 67 61 63 66 68 66 61 69Libya Benghazi 31 30 32 33 35 30 31 32 39 36 29 37
Sebha 41 40 42 43 45 39 41 42 50 47 38 47
Tripoli 24 23 24 25 27 23 24 24 31 28 22 29▼B1993R2454 — EN — 01.04.2002 — 005.001 — 380
Third countriesAirport of departureAirport of arrivalBerlin
Bremen
Dresden
Dusseldorf/CologneFrankfurtHamburg
Hanover
LeipzigMunichNuremberg
Rostock-Barth
Stuttgart
1 2 3456789 1 0 1 1 1 2 1 3 1 4
Madagascar all airports 74 71 72 72 74 71 72 72 77 75 70 75
Malawi all airports69 66 68 68 69 66 67 68 72 70 66 70
Mali all airports45 46 48 48 50 45 47 48 50 49 45 51
Mauritania all airports27 28 28 30 30 28 28 28 33 30 27 31Mauritiusall airports 74 71 72 72 74 71 72 72 77 75 70 75
Morocco Casablanca 12 13 14 14 15 12 13 14 37 14 12 15
Fez, Rabat 13 13 13 15 16 13 13 13 15 14 12 16Ifni 27 28 28 31 32 28 28 28 31 30 27 32
Tangiers, Tetuan 0 0 0 0 0 0 0 0 0 0 0 0
Mozambique all airports74 72 72 73 74 72 72 72 77 75 73 75
Namibia all airports76 74 75 75 76 74 75 75 79 78 74 77
Niger all airports45 46 48 48 50 45 47 48 50 49 45 51Nigeria all airports61 62 66 66 67 61 63 66 68 66 61 69
Rwanda all airports64 61 64 63 64 62 62 64 68 66 62 65
São Tomé and Principe all airports80 83 84 85 87 81 83 84 87 84 80 86
Senegal all airports27 28 28 30 30 28 28 28 33 30 27 31
Seychellesall airports 74 71 74 72 74 71 72 74 77 75 70 75Sierra Leone all airports35 36 36 37 38 35 36 36 41 40 35 41
Somalia all airports66 63 64 64 66 63 64 64 69 67 61 67
Republic of South Africa all airports76 74 75 75 76 74 75 75 79 78 74 77St Helena all airports80 83 84 85 87 81 83 84 87 84 80 86
Sudan all airports51 48 50 49 51 48 49 50 55 53 48 52
Swaziland all airports76 74 75 75 76 74 75 75 79 78 74 77▼B1993R2454 — EN — 01.04.2002 — 005.001 — 381
Third countriesAirport of departureAirport of arrivalBerlin
Bremen
Dresden
Dusseldorf/CologneFrankfurtHamburg
Hanover
LeipzigMunichNuremberg
Rostock-Barth
Stuttgart
1 2 3456789 1 0 1 1 1 2 1 3 1 4
Tanzania all airports69 66 69 68 69 66 67 69 72 70 66 70
Togo all airports61 62 66 66 67 61 63 66 68 66 61 69Tunisia Djerba 35 35 40 40 42 34 37 40 46 42 33 46
Tunis23 24 27 27 29 23 24 27 32 29 22 32
Uganda all airports64 61 64 63 64 62 62 64 68 66 62 65Zaire all airports73 71 73 74 76 72 73 73 79 77 71 77Zambia all airports73 71 72 72 73 71 72 72 76 75 70 74Zimbabwe all airports73 71 72 72 73 71 72 72 76 75 70 74
III. AMERICA
1.NorthAmerica
Canada Edmonton, Vancouver, Winnipeg 73 79 72 78 78 77 78 74 74 76 74 76
Gander, Moncton 55 59 54 60 58 58 57 55 55 56 55 57Halifax, Montreal, Ottawa, Quebec, Toronto 64 69 63 68 66 67 67 62 62 64 62 65
United Statesof America Akron, Albany, Atlanta, Baltimore, Bos ton, Buffalo,
Charleston, Chicago, Cincinnati, Columbus, Detroit,
Indianapolis, Jacksonville, Kansas City, New
Orleans, Lexington, Louisville, Memphis,
Milwaukee, Minneapolis, Nashville, New York,
Philadelphia, Pittsburg, St Louis, Washington DC 65 69 65 68 66 68 68 65 64 65 65 65
Albuquerque, Austin, Billings, Dallas, Denver,
Houston, Las Vegas, Los Angeles, Oklahoma,
Phoenix, Portland, Salt Lake City, San Francisco,
Seattle 72 76 72 76 75 75 75 72 72 73 72 74
Anchorage, Fairbanks, Juneau 84 86 82 83 83 87 86 84 80 82 86 81Honolulu 84 88 86 87 87 87 87 86 85 86 84 86▼B1993R2454 — EN — 01.04.2002 — 005.001 — 382
Third countriesAirport of departureAirport of arrivalBerlin
Bremen
Dresden
Dusseldorf/CologneFrankfurtHamburg
Hanover
LeipzigMunichNuremberg
Rostock-Barth
Stuttgart
1 2 3456789 1 0 1 1 1 2 1 3 1 4
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.CentralAmerica
Bahamasall airports 69 71 69 73 71 71 71 70 69 70 68 71Belize all airports73 76 73 77 76 75 76 74 73 74 72 75
Bermuda all airports69 71 69 73 71 71 71 70 69 70 68 71
Costa Rica all airports 73 76 73 77 76 75 76 74 73 74 72 75Cuba all airports73 76 73 77 76 75 76 74 73 74 72 75
Curaçao all airports72 76 72 77 77 75 76 73 74 74 77 75
Dominican Republic all airports69 71 69 73 71 71 71 70 69 70 68 71
El Salvador all airports73 76 73 77 76 75 76 74 73 74 72 75
Guatemala all airports73 76 73 77 76 75 76 74 73 74 72 75Haiti all airports69 71 69 73 71 71 71 70 69 70 68 71
Hondurasall airports 73 76 73 77 76 75 76 74 73 74 72 75
Jamaica all airports73 76 73 77 76 75 76 74 73 74 72 75
Mexico all airports77 79 77 78 77 78 78 78 75 76 77 77
Nicaragua all airports73 76 73 77 76 75 76 74 73 74 72 75Panama all airports73 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.SouthAmerica
Argentina all airports71 72 71 74 75 72 72 72 75 74 71 75
Aruba all airports72 76 72 77 77 75 76 73 74 74 77 75▼B1993R2454 — EN — 01.04.2002 — 005.001 — 383
Third countriesAirport of departureAirport of arrivalBerlin
Bremen
Dresden
Dusseldorf/CologneFrankfurtHamburg
Hanover
LeipzigMunichNuremberg
Rostock-Barth
Stuttgart
1 2 3456789 1 0 1 1 1 2 1 3 1 4
Bolivia all airports71 72 71 74 75 72 72 72 75 74 71 75
Brazil all airports72 76 72 77 77 75 76 73 74 74 77 75Chile all airports71 72 71 74 75 72 72 72 75 74 71 75Colombia all airports72 76 72 77 77 75 76 73 74 74 77 75
Ecuador all airports72 76 72 77 77 75 76 73 74 74 77 75
Guyana all airports72 76 72 77 77 75 76 73 74 74 77 75Paraguay all airports71 72 71 74 75 72 72 72 75 74 71 75Peru all airports72 76 72 77 77 75 76 73 74 74 77 75Surinamee all airports72 76 72 77 77 75 76 73 74 74 77 75
Trinidad and Tobago all airports72 76 72 77 77 75 76 73 74 74 77 75
Uruguay all airports71 72 71 74 75 72 72 72 75 74 71 75Venezuela all airports72 76 72 77 77 75 76 73 74 74 77 75
IV. ASIA
Afghanistan all airports 48 46 48 46 48 46 46 48 50 48 47 48
Armenia all airports32 29 32 29 30 30 30 30 32 32 32 30
Azerbaijan all airports32 29 32 29 30 30 30 30 32 32 32 30Bahrain all airports43 40 43 42 43 41 41 43 46 45 42 45Bangladesh all airports 48 46 48 46 48 46 46 48 50 48 47 48Bhutan see Nepal
Brunei see Malaysia
Burma see MyanmarChina all airports67 66 67 66 67 66 66 67 69 68 66 68▼B1993R2454 — EN — 01.04.2002 — 005.001 — 384
▼M8
Third countriesAirport of departureAirport of arrivalBerlin
Bremen
Dresden
Dusseldorf/CologneFrankfurtHamburg
Hanover
LeipzigMunichNuremberg
Rostock-Barth
Stuttgart
1 2 3456789 1 0 1 1 1 2 1 3 1 4
Cyprusall airports 9 8 9 8 8 8 8 9 8 8 8 8
Georgia all airports32 29 32 29 30 30 30 30 32 32 32 30
Hong kong all airports80 78 80 79 80 78 79 80 83 81 79 81
India all airports48 46 48 46 48 46 46 48 50 48 47 48Indonesia all airports 80 78 80 79 80 78 79 80 83 81 79 81
Iran all airports32 29 32 29 30 30 30 30 32 32 32 30
Iraq all airports32 29 32 29 30 30 30 30 32 32 32 30Israel all airports 26 25 26 25 26 24 24 26 29 27 24 27
Japan all airports84 83 84 84 84 83 83 84 86 85 83 85
Jordan all airports27 25 27 26 27 25 25 27 30 28 25 28
Kampuchea all airports64 62 64 63 64 62 63 64 66 66 63 65
Kazakhstan all airports 86 82 86 79 80 83 83 86 86 81 84 79Korea (North) all airports80 78 80 79 80 78 78 80 83 81 79 81
Korea (South) all airports80 78 80 79 80 78 79 80 83 81 79 81
Kuwait all airports32 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
Laosall airports 64 62 64 63 64 62 63 64 66 66 63 65Lebanon all airports24 22 24 23 24 22 23 24 27 26 22 25
Macao all airports80 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 81Maldivesall airports 66 63 66 64 66 63 64 66 68 67 63 67
Mongolia all airports99 93 99 90 91 94 94 99 98 92 98 90
Muscat and Oman all airports 44 40 44 42 43 41 41 43 46 45 43 45▼M81993R2454 — EN — 01.04.2002 — 005.001 — 385
Third countriesAirport of departureAirport of arrivalBerlin
Bremen
Dresden
Dusseldorf/CologneFrankfurtHamburg
Hanover
LeipzigMunichNuremberg
Rostock-Barth
Stuttgart
1 2 3456789 1 0 1 1 1 2 1 3 1 4
Myanmar all airports64 62 64 63 64 62 63 64 66 66 63 65
Nepal all airports48 46 48 46 48 46 46 48 50 48 47 48Oman see Muscat and Oman
Pakistan all airports 48 46 48 46 48 46 46 48 50 48 47 48
Philippinesall airports 80 78 80 79 80 78 79 80 83 81 79 81Qatar all airports43 40 43 42 43 41 41 43 46 45 42 45Saudi Arabia all airports43 40 43 42 43 41 41 43 46 45 42 45
Singapore all airports80 78 80 79 80 78 79 80 83 81 79 81
Sri Lanka all airports66 63 66 64 66 63 64 66 68 67 63 67Syria all airports27 25 27 26 27 25 25 27 30 28 25 28Tajikistan all airports 86 82 86 79 80 83 83 86 86 81 84 79
Taiwan all airports80 78 80 79 80 78 79 80 83 81 79 81
Thailand all airports64 62 64 63 64 62 63 64 66 66 63 65Turkmenistan all airports 86 82 86 79 80 83 83 86 86 81 84 79United Arab Emiratesall airports 43 40 43 42 43 41 41 43 46 45 42 45
Uzbekistan all airports 86 82 86 79 80 83 83 86 86 81 84 79
Vietnam all airports64 62 64 63 64 62 63 64 66 66 63 65Yemen, Arab Republic all airports43 40 43 42 43 41 41 43 46 45 42 45
V. AUSTRALIA and OCEANIA all airports79 78 79 78 79 78 78 79 81 80 78 80▼M81993R2454 — EN — 01.04.2002 — 005.001 — 386
LIST II (Benelux)
Third countriesAirport of departureAirport of arrivalBrussels
Amsterdam
Luxembourg
123 4 5
I. EUROPE
Albania all airports42 40 48
Armenia see Asia — — —Belarusall airports 55 58 57
Bosnia-Herzegovina all airports 31 30 35Bulgaria all airports48 46 53
Croatia all airports11 10 13
Cyprus see AsiaCzech Republic Ostrava 42 39 48
Prague 21 19 25
Estonia all airports 25 28 25Faroe Islands all airports 29 31 26
Georgia see Asia — — —Gibraltar all airports0 0 0
Hungary all airports48 47 53
Iceland all airports50 53 47
Latvia all airports52 53 56Lithuania all airports41 45 41
Former Yugoslav Republic of
Macedoniaall airports
44 43 40▼B1993R2454 — EN — 01.04.2002 — 005.001 — 387▼M6
▼M8
▼M6
▼M8
▼M6
Third countriesAirport of departureAirport of arrivalBrussels
Amsterdam
Luxembourg
123 4 5
Malta all airports8 7 9
Moldova all airports49 49 52
Montenegro all airports40 38 45Norway Ålesund, Bodø, Trondheim, Alta, Kirkenes 85 93 84
Bergen 75 88 65
Kristiansand 66 81 53
Oslo 85 93 79Stavanger 89 95 84
Poland Bydgoszcz, Cracow, Gda ńsk Rzeszów, Wroclaw 48 50 51
Poznań 17 18 20
Szczecin (Stettin) 0 0 0Warsaw 37 39 39
Romania all airports45 45 50Russia Gorky, Kuibishev, Perm, Rostov, Volgograd 74 75 75
St Petersburg 38 41 38
Moscow, Orel, Voronej 71 73 72Irkutsk, Kirensk, Krasnoyarsk, Novossibirsk,
Khabarovsk, Vladivostok 87 88 88
Omsk, Sverdlovsk 82 84 83
Serbia all airports30 29 34Slovakia Bratislava 0 0 0
Košice, Prešov 25 26 28
Slovenia all airports9 8 11Switzerland Basel 0 0 0
Bern 20 17 22▼M61993R2454 — EN — 01.04.2002 — 005.001 — 388
Third countriesAirport of departureAirport of arrivalBrussels
Amsterdam
Luxembourg
123 4 5
Geneva 2 2 3
Zurich 4 3 5
Turkey (European Part) all airports9 9 9Turkey (Asian Part) Adana, Afyon, Antalya, Elâzi ğ, Gaziantep, Isken-
derun, Kastamonu, Konya, Malatya, Samsun,
Trabzon 25 25 26
Agri, Diyarbakir, Ezurum, Kars, Van 37 37 39Akhisar, Ankara, Balikesir, Bandirma, Bursa,
Kütahya, Zonguldak 22 21 23
Izmir 21 20 22
Ukraine all airports65 67 66
II. AFRICA
Algeria Algiers25 22 27
Annaba, Constantine 32 30 36El Golea 41 38 43
Angola all airports80 79 82Benin all airports66 65 67Botswana all airports 74 74 75Burkina Faso all airports 47 46 48
Burundi all airports61 61 62
Cameroon all airports83 81 86Republic of Cape Verde all airports31 30 31Central African Republic all airports75 73 77Chad all airports70 67 72▼M61993R2454 — EN — 01.04.2002 — 005.001 — 389
▼B
Third countriesAirport of departureAirport of arrivalBrussels
Amsterdam
Luxembourg
123 4 5
Comorosall airports 71 71 72
Congo all airports78 76 80
Djibouti all airports56 55 57
Egypt all airports23 22 24Equatorial Guinea all airports88 86 88Ethiopia all airports52 51 53Gabon all airports83 81 86Gambia all airports31 30 31Ghana all airports66 65 67Guinea all airports40 39 40
Guinea Bissau all airports 40 39 40
Ivory Coast all airports 66 65 67Kenya all airports63 62 64Lesotho all airports 74 74 75Liberia all airports40 39 40Libya Benghazi 32 30 34
Sebha 41 40 44Tripoli 24 23 27
Madagascar all airports 71 71 72
Malawi all airports66 66 67Mali all airports47 46 48Mauritania all airports31 30 31Mauritiusall airports 71 71 72Morocco Casablanca 17 14 17▼B1993R2454 — EN — 01.04.2002 — 005.001 — 390
Third countriesAirport of departureAirport of arrivalBrussels
Amsterdam
Luxembourg
123 4 5
Fez, Rabat 16 15 16
Ifni 32 31 32
Tangiers, Tetuan 0 0 0
Mozambique all airports72 71 73Namibia all airports74 74 75Niger all airports47 46 48Nigeria all airports66 65 67Rwanda all airports61 61 62São Tomé and Principe all airports88 86 88Senegal all airports31 30 31
Seychellesall airports 71 71 72
Sierra Leone all airports40 39 40Somalia all airports63 62 64Republic of South Africa all airports74 74 75St Helena all airports88 86 88Sudan all airports48 47 49Swaziland all airports74 74 75Tanzania all airports66 66 67
Togo all airports66 65 67
Tunisia Djerba 32 30 34
Tunis18 16 19
Uganda all airports61 61 62Zaire all airports78 76 80Zambia all airports71 70 72▼B1993R2454 — EN — 01.04.2002 — 005.001 — 391
Third countriesAirport of departureAirport of arrivalBrussels
Amsterdam
Luxembourg
123 4 5
Zimbabwe all airports71 70 72
III. AMERICA
1.NorthAmerica
Canada Edmonton, Vancouver, Winnipeg 81 81 78
Gander, Moncton 62 62 60Halifax, Montreal, Ottawa, Quebec, Toronto 70 70 68
Greenland all airports68 68 65
United Statesof America Akron, Albany, Atlanta, Baltimore, Bos ton, Buffalo,
Charleston, Chicago, Cincinnati, Columbus, Detroit,
Indianapolis, Jacksonville, Kansas City, New
Orleans, Lexington, Louisville, Memphis,
Milwaukee, Minneapolis, Nashville, New York,
Philadelphia, Pittsburg, St Louis, Washington DC 71 71 68
Albuquerque, Austin, Billings, Dallas, Denver,
Houston, Las Vegas, Los Angeles, Oklahoma,
Phoenix, Portland, Salt Lake City, San Francisco,
Seattle 77 76 76
Anchorage, Fairbanks, Juneau 90 91 88
Honolulu 89 89 87
Miami 80 80 79Puerto Rico 79 79 76
2.CentralAmerica
Bahamasall airports 76 76 73Belize all airports79 79 77
Bermuda all airports76 76 73
Costa Rica all airports 79 79 77Cuba all airports79 79 77▼B1993R2454 — EN — 01.04.2002 — 005.001 — 392
Third countriesAirport of departureAirport of arrivalBrussels
Amsterdam
Luxembourg
123 4 5
Curaçao all airports79 79 79
Dominican Republic all airports76 76 73
El Salvador all airports79 79 77
Guatemala all airports79 79 77Haiti all airports76 76 73Hondurasall airports 79 79 77Jamaica all airports79 79 77Mexico all airports79 79 78Nicaragua all airports79 79 77Panama all airports79 79 77
Virgin Islands see West Indies
West Indies all airports 79 79 79
3.SouthAmerica
Argentina all airports76 76 76Aruba all airports79 79 79Bolivia all airports76 76 76Brazil all airports79 79 79Chile all airports76 76 76
Colombia all airports79 79 79
Ecuador all airports79 79 79Guyana all airports79 79 79Paraguay all airports76 76 76Peru all airports79 79 79Surinamee all airports79 79 79▼B1993R2454 — EN — 01.04.2002 — 005.001 — 393
Third countriesAirport of departureAirport of arrivalBrussels
Amsterdam
Luxembourg
123 4 5
Trinidad and Tobago all airports79 79 79
Uruguay all airports76 76 76
Venezuela all airports79 79 79
IV. ASIA
Afghanistan all airports 47 47 46Armenia all airports28 28 28
Azerbaijan all airports28 28 28
Bahrein all airports41 41 40Bangladesh all airports 47 47 46Bhutan see Nepal
Brunei see Malaysia
Burma see MyanmarChina all airports64 62 61Cyprusall airports 2 8 8Georgia all airports28 28 28
Hong Kong all airports78 78 78
India all airports47 47 46Indonesia all airports 78 78 78Iran all airports28 28 28
Iraq all airports28 28 28
Israel all airports 23 23 23Japan all airports82 83 82Jordan all airports24 25 24▼B1993R2454 — EN — 01.04.2002 — 005.001 — 394▼M8
Third countriesAirport of departureAirport of arrivalBrussels
Amsterdam
Luxembourg
123 4 5
Kampuchea all airports57 57 56
Kazakhstan all airports 77 77 77
Korea (North) all airports77 78 77
Korea (South) all airports77 78 77Kuwait all airports28 28 28Kyrgyzstan all airports 77 77 77Laosall airports 57 57 56Lebanon all airports22 22 21Macao all airports78 78 78Malaysia all airports 78 78 78
Maldivesall airports 68 68 67
Mongolia all airports87 87 85Muscat and Oman all airports 41 41 40Myanmar all airports57 57 56Nepal all airports47 47 46Oman see Muscat and OmanPakistan all airports 47 47 46Philippinesall airports 78 78 78
Qatar all airports41 41 40
Saudi Arabia all airports41 41 40Singapore all airports78 78 78Sri Lanka all airports68 68 67Syria all airports24 25 24Tajikistan all airports 77 77 77▼M81993R2454 — EN — 01.04.2002 — 005.001 — 395
Third countriesAirport of departureAirport of arrivalBrussels
Amsterdam
Luxembourg
123 4 5
Taiwan all airports78 78 78
Thailand all airports57 57 56
Turkmenistan all airports 77 77 77
United Arab Emiratesall airports 41 41 40
Uzbekistan all airports 77 77 77
Vietnam all airports57 57 56
Yemen, Arab Republic all airports41 41 40
V. AUSTRALIA and OCEANIA all airports78 79 78
LIST III (France)
Third countriesAerport of departureAirport of arrivalAjaccio
BordeauxLyon
Marseilles
NantesParis
Strasbourg
Toulouse
1 2 3456789 1 0
I. EUROPE
Albania all airports51 44 57 54 43 52 63 46
Armenia see Asia — — — — — — — —Belarusall airports 47 47 59 53 49 59 65 51
Bosnia-Herzegovine all airports 19 26 39 21 25 30 37 16
Bulgaria all airports74 40 51 53 38 41 52 43▼M81993R2454 — EN — 01.04.2002 — 005.001 — 396▼B
▼M6
▼M8
▼M6
Third countriesAerport of departureAirport of arrivalAjaccio
BordeauxLyon
Marseilles
NantesParis
Strasbourg
Toulouse
1 2 3456789 1 0
Croatia all airports17 13 20 18 13 18 26 14
Cyprus see Asia
Czech Republic Ostrava 28 24 3 29 26 34 41 26
Prague 12 10 15 12 11 15 19 11
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 airports0 0 0 0 0 0 0 0
Hungary all airports25 10 14 18 10 12 18 10
Iceland all airports40 48 48 44 53 57 48 45
Latvia all airports47 38 50 46 37 44 57 38
Lithuania all airports51 35 44 41 37 44 54 36Former Yugoslav Republic of
Macedoniaall airports
43 43 55 46 41 49 57 38
Malta all airports10 8 10 11 7 8 9 9
Moldova all airports74 41 51 50 41 45 55 43
Montenegro all airports42 51 48 44 34 42 53 37
Norway Ålesund, Bodø, Trondheim, Alta, Kirkenes 36 28 31 27 31 36 38 27
Bergen 37 48 46 42 47 60 46 27Kristiansand 29 34 37 33 38 50 37 33
Oslo 21 44 26 23 47 60 47 42
Stavanger 32 43 41 36 42 55 41 36
Poland Bydgoszcz, Cracow, Gdansk Rzeszów, Wroclaw 47 43 55 49 44 54 61 45
Poznań 34 30 41 36 33 41 48 32▼M61993R2454 — EN — 01.04.2002 — 005.001 — 397▼M8
▼M6
Third countriesAerport of departureAirport of arrivalAjaccio
BordeauxLyon
Marseilles
NantesParis
Strasbourg
Toulouse
1 2 3456789 1 0
Szczecin (Stettin) 0 0 0 0 0 0 0 0
Warsaw 40 36 48 42 37 47 54 38
Romania all airports69 45 49 63 38 34 54 55Russia Gorki, Kuibishev, Perm, Rostov, Volgograd 85 58 67 66 60 66 75 63
St Petersburg 57 48 54 55 51 60 64 47
Moscow, Orel, Voronej 64 69 64 60 62 71 70 56Irkutsk, Kirensk, Krasnoyarsk, Novosibirsk, Khabar-
ovsk, Vladivostok 82 76 83 82 75 80 87 77
Omsk, Sverdlovsk 76 72 82 78 75 81 82 75
Serbia all airports38 31 43 40 30 31 41 33
Slovakia Bratislava 0 0 0 0 0 0 0 0
Košice, Prešov 15 15 20 13 34 42 55 19
Slovenia all airports27 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 airports8 7 8 9 7 9 8 8
Turkey (Asian Part) Adana, Afyon, Antalya, Elâzi ğ, Gaziantep, Isken-
derun, Kastamonu, Konya, Malatya, Samsun,
Trabzon 23 21 25 24 20 25 23 22
Agri, Diyarbakir, Erzurum, Kars, Van 35 31 35 36 30 37 34 33Akhisar, Ankara, Balikesir, Bandirma, Bursa,
Kütahya, Zonguldak 20 17 20 20 17 21 19 18
Izmir 19 17 19 19 16 20 19 18▼M61993R2454 — EN — 01.04.2002 — 005.001 — 398
Third countriesAerport of departureAirport of arrivalAjaccio
BordeauxLyon
Marseilles
NantesParis
Strasbourg
Toulouse
1 2 3456789 1 0
Ukraine all airports52 42 51 48 42 49 60 43
II. AFRICA
Algeria Algiers50 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 airports95 92 87 100 89 82 82 95
Benin all airports83 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 airports65 60 64 65 59 61 64 62
Cameroon all airports95 90 94 100 85 87 86 93
Republic of Cape Verde all airports40 38 35 40 35 33 32 39
Central African Republic all airports93 90 83 100 85 88 79 93
Chad all airports91 88 79 100 82 85 74 92
Comorosall airports 74 70 74 75 70 71 73 72
Congo all airports94 89 86 97 85 90 81 92
Egypt all airports26 22 25 26 21 23 25 24
Equatorial Guinea all airports93 96 93 100 90 89 86 95
Ethiopia all airports56 51 55 57 50 52 55 53
Gabon all airports95 90 94 100 85 87 86 93
Gambia all airports40 38 35 40 35 33 32 39
Ghana all airports83 77 76 83 73 70 71 79
Guinea all airports50 49 45 50 45 43 41 49▼M61993R2454 — EN — 01.04.2002 — 005.001 — 399▼B
Third countriesAerport of departureAirport of arrivalAjaccio
BordeauxLyon
Marseilles
NantesParis
Strasbourg
Toulouse
1 2 3456789 1 0
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 airports66 62 66 67 61 63 65 64Lesotho all airports 77 73 77 77 73 74 76 75Liberia all airports50 49 45 50 45 43 41 49
Libya Benghazi 59 32 38 41 30 33 34 35
Sebha 82 58 63 72 51 55 46 62Tripoli 72 43 49 59 37 41 28 48
Madagascar all airports 74 70 74 75 70 71 73 72
Malawi all airports69 65 69 70 64 66 69 67
Mali all airports62 59 58 62 55 57 52 56Mauritania all airports40 38 35 40 35 33 32 39Mauritiusall 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 27Ifni 50 46 40 50 40 36 35 37Tangiers, Tetuan 0 0 0 0 0 0 0 0
Mozambique all airports74 71 74 75 70 72 74 72
Namibia all airports77 73 77 77 73 74 76 75Niger all airports62 59 58 62 55 57 52 56Nigeria all airports83 77 76 83 73 70 71 79
Rwanda all airports65 60 64 65 59 61 64 62
São Tomé and Principe all airports93 96 93 100 90 89 86 95Senegal all airports40 38 35 40 35 33 32 39▼B1993R2454 — EN — 01.04.2002 — 005.001 — 400
Third countriesAerport of departureAirport of arrivalAjaccio
BordeauxLyon
Marseilles
NantesParis
Strasbourg
Toulouse
1 2 3456789 1 0
Seychellesall airports 74 70 74 75 70 71 73 72
Sierra Leone all airports50 49 45 50 45 43 41 49Somalia all airports66 62 66 67 61 63 66 64Republic of South Africa all airports77 73 77 77 73 74 76 75St Helena all airports93 96 93 100 90 89 86 95Sudan all airports52 47 51 52 46 48 51 49Swaziland all airports77 73 77 77 73 74 76 75Tanzania all airports69 65 69 70 64 66 69 67Togo all airports83 77 76 83 73 70 71 79Tunisia Djerba 46 36 42 52 31 33 37 41
Tunis28 21 24 33 16 18 21 24
Uganda all airports65 60 64 65 59 61 64 62Zaire all airports94 89 86 97 85 90 81 92Zambia all airports74 70 74 74 69 71 73 72Zimbabwe all airports74 70 74 74 69 71 73 72
III. AMERICA
1.NorthAmerica
Canada Edmonton, Vancouver, Winnipeg 70 76 76 73 79 81 76 74
Gander, Moncton 51 57 57 54 60 62 57 55Halifax, Montreal, Ottawa, Quebec, Toronto 60 65 65 62 69 70 65 63
Greenland all airports57 65 64 61 69 72 65 61▼B1993R2454 — EN — 01.04.2002 — 005.001 — 401
Third countriesAerport of departureAirport of arrivalAjaccio
BordeauxLyon
Marseilles
NantesParis
Strasbourg
Toulouse
1 2 3456789 1 0
United Statesof America Akron, Albany, Atlanta, Baltimore, Bos ton, Buffalo,
Charleston, Chicago, Cincinnati, Columbus, Detroit,
Indianapolis, Jacksonville, Kansas City, New
Orleans, Lexington, Louisville, Memphis,
Milwaukee, Minneapolis, Nashville, New York,
Philadelphia, Pittsburg, St Louis, Washington DC 61 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,
Seattle 71 75 76 73 76 79 76 74
Anchorage, Fairbanks, Juneau 79 81 86 83 86 89 86 84Honolulu 82 86 86 84 88 89 86 84
Miami 72 77 77 74 78 80 77 75
Puerto Rico 68 74 74 71 75 79 74 72
2.CentralAmerica
Bahamasall airports 65 71 71 68 71 76 71 69
Belize all airports70 76 76 73 76 85 76 74
Bermuda all airports65 71 71 68 71 76 71 69Costa Rica all airports 70 76 76 73 76 85 76 74
Cuba all airports70 76 76 73 76 85 76 74
Curaçao all airports79 84 83 82 81 82 77 85Dominican Republic all airports65 71 71 68 71 76 71 69
El Salvador all airports70 76 76 73 76 85 76 74
Guatemala all airports70 76 76 73 76 85 76 74Haiti all airports65 71 71 68 71 76 71 69
Hondurasall airports 70 76 76 73 76 85 76 74
Jamaica all airports70 76 76 73 76 85 76 74▼B1993R2454 — EN — 01.04.2002 — 005.001 — 402
Third countriesAerport of departureAirport of arrivalAjaccio
BordeauxLyon
Marseilles
NantesParis
Strasbourg
Toulouse
1 2 3456789 1 0
Mexico all airports73 78 77 75 80 80 77 77
Nicaragua all airports70 76 76 73 76 85 76 74
Panama all airports70 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.SouthAmerica
Argentina all airports82 80 79 82 78 78 75 81
Aruba all airports79 84 83 82 81 82 77 85
Bolivia all airports82 80 79 82 78 78 75 81
Brazil all airports79 84 83 82 81 82 77 85
Chile all airports82 80 79 82 78 78 75 81
Colombia all airports79 84 83 82 81 82 77 85
Ecuador all airports79 84 83 82 81 82 77 85
Guyana all airports79 84 83 82 81 82 77 85
Paraguay all airports82 80 79 82 78 78 75 81
Peru all airports79 84 83 82 81 82 77 85
Suriname all airports79 84 83 82 81 82 77 85
Trinidad and Tobago all airports79 84 83 82 81 82 77 85
Uruguay all airports82 80 79 82 78 78 75 81
Venezuela all airports79 84 83 82 81 82 77 85
IV. ASIA
Afghanistan all airports 46 43 46 43 42 44 46 44
Armenia all airports25 22 25 25 23 25 27 23▼B1993R2454 — EN — 01.04.2002 — 005.001 — 403
▼M8
Third countriesAerport of departureAirport of arrivalAjaccio
BordeauxLyon
Marseilles
NantesParis
Strasbourg
Toulouse
1 2 3456789 1 0
Azerbaijan all airports25 22 25 25 23 25 27 23
Bahrein all airports48 43 48 49 42 44 47 45
Bangladesh all airports 46 43 46 43 42 44 46 44Bhutan see NepalBrunei see Malaysia
Burma see Myanmar
China all airports66 64 66 67 63 65 66 66Cyprusall airports 2 2 2 2 2 2 2 2Georgia all airports25 22 25 25 23 25 27 23
Hong Kong all airports81 78 81 81 77 78 80 79
India all airports46 43 46 43 42 44 46 44Indonesia all airports 81 78 81 81 77 78 80 79Iran all airports25 22 25 25 23 25 27 23
Iraq all airports25 22 25 25 23 25 27 23
Israel all airports 26 23 26 27 22 23 25 24Japan all airports85 82 85 85 80 83 84 83Jordan all airports27 24 27 28 23 25 27 25
Kampuchea all airports66 63 66 66 63 64 65 65
Kazakhstan all airports 72 70 76 70 71 76 77 70Korea (North) all airports80 77 80 81 76 78 79 78Korea (South) all airports81 78 81 81 77 78 80 79
Kuwait all airports25 22 25 25 23 25 27 23
Kyrgyzstan all airports 72 70 76 70 71 76 77 70Laosall airports 66 63 66 66 63 64 65 65▼M81993R2454 — EN — 01.04.2002 — 005.001 — 404
Third countriesAerport of departureAirport of arrivalAjaccio
BordeauxLyon
Marseilles
NantesParis
Strasbourg
Toulouse
1 2 3456789 1 0
Lebanon all airports78 74 78 78 74 75 77 76
Macao all airports81 78 81 81 77 78 80 79
Malaysia all airports 81 78 81 81 77 78 80 79
Maldivesall airports 75 71 75 76 71 72 74 73Mongolia all airports82 79 86 84 81 86 87 80Muscat and Oman all airports 60 55 59 60 54 56 59 57Myanmar all airports66 63 66 66 63 64 65 65Nepal all airports46 43 46 43 42 44 46 44
Oman see Muscat and Oman
Pakistan all airports 46 43 46 43 42 44 46 44Philippinesall airports 81 78 81 81 77 78 80 79Qatar all airports48 43 48 49 42 44 47 45Saudi Arabia all airports48 43 48 49 42 44 47 45Singapore all airports81 78 81 81 77 78 80 79Sri Lanka all airports75 71 75 76 71 72 74 73
Syria all airports27 24 27 28 23 25 27 25
Tajikistan all airports 72 70 76 70 71 76 77 70Taiwan all airports81 78 81 81 77 78 80 79Thailand all airports66 63 66 66 63 64 65 65Turkmenistan all airports 72 70 76 70 71 76 77 70United Arab Emiratesall airports 60 55 59 60 54 56 59 57
Uzbekistan all airports 72 70 76 70 71 76 77 70
Vietnam all airports66 63 66 66 63 64 65 65Yemen, Arab Republic all airports57 52 57 58 51 53 56 54▼M81993R2454 — EN — 01.04.2002 — 005.001 — 405
Third countriesAerport of departureAirport of arrivalAjaccio
BordeauxLyon
Marseilles
NantesParis
Strasbourg
Toulouse
1 2 3456789 1 0
V. AUSTRALIA and OCEANIA all airports80 77 79 80 76 78 79 78
LIST IV (Italy)
Third countriesAirport of departureAirport of arrivalAlghero
BrindisiFlorence/Pisa
Milan
NaplesPalermo
Rome
Venice
1 2 3456789 1 0
I. EUROPE
Albania all airports64 90 69 71 73 62 85 99
Armenia see Asia — — — — — — — —Belarusall airports 45 100 57 60 79 71 56 65
Bosnia-Herzegovina all airports 28 25 33 55 35 27 56 97
Bulgaria all airports21 20 22 20 23 21 25 21
Croatia all airports36 32 22 32 46 35 62 98
Cyprus see Asia 0 0 0 0 0 0 0 0
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 — — — — — — — —▼M81993R2454 — EN — 01.04.2002 — 005.001 — 406▼B
▼M6
▼M8
▼M6
M8▼
Third countriesAirport of departureAirport of arrivalAlghero
BrindisiFlorence/Pisa
Milan
NaplesPalermo
Rome
Venice
1 2 3456789 1 0
Gibraltar all airports0 0 0 0 0 0 0 0
Hungary all airports54 100 34 29 63 54 78 44Iceland all airports39 29 36 39 31 29 33 36Latvia all airports49 100 61 66 53 48 55 70Lithuania all airports44 100 55 59 55 79 55 63Former Yugoslav Republic of
Macedoniaall airports
56 51 61 69 64 54 80 99
Malta all airports33 16 15 12 19 56 21 13
Moldova all airports78 100 83 68 84 77 91 94
Montenegro all airports58 53 51 63 67 56 80 99Norway Ålesund, Bodø, Trondheim, Alta, Kirkenes 42 40 47 51 42 39 44 51
Bergen 35 30 41 46 33 30 36 42Kristiansand 6 6 8 9 6 6 7 9Oslo 21 19 24 27 20 18 22 27Stavanger 30 43 52 57 47 44 50 57
Poland Bydgoszcz, Cracow, Gda ńsk Rzeszów, Wroclaw 36 41 48 53 41 44 43 58
Poznań 26 29 37 46 30 24 32 46
Szczecin (Stettin) 0 0 0 0 0 0 0 0Warsaw 30 41 41 43 31 29 37 49
Romania all airports19 18 20 18 20 18 23 18Russia Gorky, Kuibishev, Perm, Rostov, Volgograd 65 100 76 76 88 82 74 81
St Petersburg 57 66 69 71 63 56 64 76
Moscow, Orel, Voronej 60 74 74 72 69 61 69 78Irkoutsk, Kirensk, Krasnoyarsk, Novosibirsk,
Khabarovsk, Vladivostok 89 100 92 90 93 89 96 97▼M61993R2454 — EN — 01.04.2002 — 005.001 — 407
Third countriesAirport of departureAirport of arrivalAlghero
BrindisiFlorence/Pisa
Milan
NaplesPalermo
Rome
Venice
1 2 3456789 1 0
Omsk, Sverdlovsk 87 100 85 84 86 79 92 94
Serbia all airports51 46 56 58 61 49 77 99
Slovakia Bratislava 0 0 0 0 0 0 0 0
Košice, Prešov 36 56 52 50 69 59 48 64
Slovenia all airports36 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 44Geneva 1 1 2 5 1 1 1 3
Zurich 20 14 34 70 17 14 18 32
Turkey (European Part) all airports10 9 10 9 10 10 12 10Turkey (Asian Part) Adana, Afyon, Antalya, Elâzi ğ, Gaziantep, Isken-
derun, Kastamonu, Konya, Malatya, Samsun,
Trabzon 26 25 27 26 28 26 30 26
Agri, Diyarbakir, Ezurum, Kars, Van 39 37 40 38 41 38 44 38
Akhisar, Ankara, Balikesir, Bandirma, Bursa,
Kütahya, Zonguldak 22 22 23 22 24 22 26 24
Izmir 21 21 22 21 23 21 25 23
Ukraine all airports78 100 63 61 84 77 91 70
II. AFRICA
Algeria Algiers22 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 airports92 84 87 84 92 95 92 85Benin all airports71 71 76 76 73 75 82 72▼M61993R2454 — EN — 01.04.2002 — 005.001 — 408
▼B
Third countriesAirport of departureAirport of arrivalAlghero
BrindisiFlorence/Pisa
Milan
NaplesPalermo
Rome
Venice
1 2 3456789 1 0
Botswana all airports 80 79 81 79 81 79 83 79
Burkina Faso all airports 56 55 52 55 55 61 55 52Burundi all airports68 67 70 68 71 68 73 68Cameroon all airports92 88 94 95 91 93 99 91Republic of Cape Verde all airports33 32 33 36 34 39 36 33Central African Republic all airports82 88 83 79 89 93 89 81Chad all airports86 84 79 74 86 91 85 76Comorosall airports 77 76 78 77 79 77 81 77Congo all airports91 81 86 82 91 94 90 84Djibouti all airports64 62 65 63 66 63 69 63Egypt all airports29 28 30 28 31 28 34 28Equatorial Guinea all airports92 89 89 92 92 93 99 88Ethiopia all airports60 58 61 59 62 59 65 59Gabon all airports92 88 94 95 91 93 99 91Gambia all airports33 32 33 36 34 39 36 33Ghana all airports71 71 76 76 73 75 82 72Guinea all airports42 41 43 46 44 49 46 43Guinea Bissau all airports 42 41 43 46 44 49 46 43Ivory Coast all airports 71 71 76 76 73 75 82 72Kenya all airports70 69 71 69 72 69 74 69Lesotho all airports 80 79 81 79 81 79 83 79Liberia all airports42 41 43 46 44 49 46 43Libya Benghazi 66 100 50 44 64 87 61 46
Sebha 75 68 61 74 72 80 71 57▼B1993R2454 — EN — 01.04.2002 — 005.001 — 409
Third countriesAirport of departureAirport of arrivalAlghero
BrindisiFlorence/Pisa
Milan
NaplesPalermo
Rome
Venice
1 2 3456789 1 0
Tripoli 57 48 42 63 52 64 53 37
Madagascar all airports 77 76 78 77 79 77 81 77Malawi all airports73 72 74 72 75 72 77 72Mali all airports56 55 52 55 55 61 55 52Mauritania all airports33 32 33 36 34 39 36 33Mauritiusall airports 77 76 78 77 79 77 81 77Morocco Casablanca 21 22 21 24 22 29 24 24
Fez, Rabat 22 21 21 23 23 29 24 20Ifni 37 36 39 42 40 49 43 38Tangiers, Tetuan 0 0 0 0 0 0 0 0
Mozambique all airports78 77 79 77 79 77 81 77Namibia all airports80 79 81 79 81 79 83 79Niger all airports56 55 52 55 55 61 55 52Nigeria all airports71 71 76 76 73 75 82 72Rwanda all airports68 67 70 68 71 68 73 68São Tomé and Principe all airports92 89 89 92 92 93 99 88Senegal all airports33 32 33 36 34 39 36 33Seychellesall airports 77 76 78 77 79 77 81 77Sierra Leone all airports42 41 43 46 44 49 46 43Somalia all airports70 69 71 69 72 70 75 70Republic of South Africa all airports80 79 81 79 81 79 83 79St Helena all airports92 89 89 92 92 93 99 88Sudan all airports56 54 57 55 58 55 61 55Swaziland all airports80 79 81 79 81 79 83 79▼B1993R2454 — EN — 01.04.2002 — 005.001 — 410
Third countriesAirport of departureAirport of arrivalAlghero
BrindisiFlorence/Pisa
Milan
NaplesPalermo
Rome
Venice
1 2 3456789 1 0
Tanzania all airports73 72 74 72 75 72 77 72
Togo all airports71 71 76 76 73 75 82 72
Tunisia Djerba 69 63 76 58 59 88 98 68
Tunis58 51 67 44 36 75 97 57
Uganda all airports68 67 70 68 71 68 73 68
Zaire all airports91 81 86 82 91 94 90 84
Zambia all airports77 76 78 76 79 76 80 76
Zimbabwe all airports77 76 78 76 79 76 80 76
III. AMERICA
1.NorthAmerica
Canada Edmonton, Vancouver, Winnipeg 68 66 71 74 67 66 69 71
Gander, Moncton 49 46 52 54 48 46 49 52
Halifax, Montreal, Ottawa, Quebec, Toronto 57 54 61 62 56 55 58 61
Greenland all airports55 46 54 57 49 47 51 54United Statesof America Akron, Albany, Atlanta, Baltimore, Bos ton, Buffalo,
Charleston, Chicago, Cincinnati, Columbus, Detroit,
Indianapolis, Jacksonville, Kansas City, New
Orleans, Lexington, Louisville, Memphis,
Milwaukee, ►
C2Minneapolis, Nashville, ◄New
York, Philadelphia, Pittsburg, St Louis, Washington
DC 59 55 61 64 58 56 59 61
Albuquerque, Austin, Billings, Dallas, Denver,
Houston, Las Vegas, Los Angeles, Oklahoma,
Phoenix, Portland, Salt Lake City, San Francisco,
Seattle 69 66 71 73 67 66 69 71
Anchorage, Fairbanks, Juneau 77 71 80 83 72 70 73 77
Honolulu 81 80 83 84 81 80 81 83▼B1993R2454 — EN — 01.04.2002 — 005.001 — 411
Third countriesAirport of departureAirport of arrivalAlghero
BrindisiFlorence/Pisa
Milan
NaplesPalermo
Rome
Venice
1 2 3456789 1 0
Miami 71 67 72 75 69 68 70 73
Puerto Rico 67 63 69 72 65 63 67 69
2.CentralAmerica
Bahamasall airports 64 60 66 69 62 60 64 66Belize all airports70 66 71 73 68 67 70 72Bermuda all airports64 60 66 69 62 60 64 66Costa Rica all airports 70 66 71 73 68 67 70 72Cuba all airports70 66 71 73 68 67 70 72Curaçao all airports80 78 76 78 82 79 84 76Dominican Republic all airports64 60 66 69 62 60 64 66El Salvador all airports70 66 71 73 68 67 70 72Guatemala all airports70 66 71 73 68 67 70 72Haiti all airports64 60 66 69 62 60 64 66Hondurasall airports 70 66 71 73 68 67 70 72Jamaica all airports70 66 71 73 68 67 70 72Mexico all airports72 69 73 75 70 69 71 73Nicaragua all airports70 66 71 73 68 67 70 72Panama all airports70 66 71 73 68 67 70 72Virgin Islands see West IndiesWest Indies all airports 80 78 76 78 82 79 84 76
3.SouthAmerica
Argentina all airports76 75 77 77 78 81 79 77Aruba all airports80 78 76 78 82 79 84 76Bolivia all airports76 75 77 77 78 81 79 77▼B1993R2454 — EN — 01.04.2002 — 005.001 — 412
Third countriesAirport of departureAirport of arrivalAlghero
BrindisiFlorence/Pisa
Milan
NaplesPalermo
Rome
Venice
1 2 3456789 1 0
Brazil all airports80 78 76 78 82 79 84 76
Chile all airports76 75 77 77 78 81 79 77Colombia all airports80 78 76 78 82 79 84 76Ecuador all airports80 78 76 78 82 79 84 76Guyana all airports80 78 76 78 82 79 84 76Paraguay all airports76 75 77 77 78 81 79 77Peru all airports80 78 76 78 82 79 84 76Suriname all airports80 78 76 78 82 79 84 76Trinidad and Tobago all airports80 78 76 78 82 79 84 76Uruguay all airports76 75 77 77 78 81 79 77Venezuela all airports80 78 76 78 82 79 84 76
IV. ASIA
Afghanistan all airports 56 55 57 55 58 55 59 55Armenia all airports36 43 38 38 38 36 40 41Azerbaijan all airports36 43 38 38 38 36 40 41
Bahrein all airports52 51 54 51 55 52 58 52
Bangladesh all airports 56 55 57 55 58 55 59 55Bhutan see NepalBurma see MyanmarBrunei see MalaysiaChina all airports69 68 69 68 70 68 71 68Cyprusall airports 2 2 2 2 2 2 3 2Georgia all airports36 43 38 38 38 36 40 41▼B1993R2454 — EN — 01.04.2002 — 005.001 — 413
▼M8
Third countriesAirport of departureAirport of arrivalAlghero
BrindisiFlorence/Pisa
Milan
NaplesPalermo
Rome
Venice
1 2 3456789 1 0
Hong Kong all airports71 70 71 71 72 71 73 71
India all airports56 55 57 55 58 55 59 55Indonesia all airports 71 70 71 71 72 71 73 71Iran all airports36 43 38 38 38 36 40 41Iraq all airports36 43 38 38 38 36 40 41Israel all airports 29 28 31 29 32 29 34 29Japan all airports73 72 73 72 74 72 75 72Jordan all airports31 29 32 30 33 30 36 30Kampuchea all airports75 74 75 74 76 74 78 74Kazakhstan all airports 68 87 70 69 71 68 73 74Korea (North) all airports71 70 71 71 72 71 73 71Korea (South) all airports71 70 71 71 72 71 73 71Kuwait all airports36 43 38 38 38 36 40 41Kyrgyzstan all airports 68 87 70 69 71 68 73 74Laosall airports 75 74 75 74 76 74 78 74Lebanon all airports81 80 81 80 82 80 84 80Macao all airports71 70 71 71 72 71 73 71Malaysia all airports 71 70 71 71 72 71 73 71Maldivesall airports 78 77 79 77 80 78 82 78Mongolia all airports89 100 92 90 93 89 96 97Muscat and Oman all airports 63 62 65 63 66 63 68 63Myanmar all airports75 74 75 74 76 74 78 74Nepal all airports56 55 57 55 58 55 59 55Oman see Muscat and Oman▼M81993R2454 — EN — 01.04.2002 — 005.001 — 414
Third countriesAirport of departureAirport of arrivalAlghero
BrindisiFlorence/Pisa
Milan
NaplesPalermo
Rome
Venice
1 2 3456789 1 0
Pakistan all airports 56 55 57 55 58 55 59 55
Philippinesall airports 71 70 71 71 72 71 73 71Qatar all airports52 51 54 51 55 52 58 52
Saudi Arabia all airports52 51 54 51 55 52 58 58
Singapore all airports71 70 71 71 72 71 73 71Sri Lanka all airports78 77 79 77 80 78 82 78
Syria all airports31 29 32 30 33 30 36 30
Tajikistan all airports 68 87 70 69 71 68 73 74Taiwan all airports71 70 71 71 72 71 73 71Thailand all airports75 74 75 74 76 74 78 74
Turkmenistan all airports 68 87 70 69 71 68 73 74
United Arab Emiratesall airports 63 62 65 63 66 63 68 63Uzbekistan all airports 68 87 70 69 71 68 73 74
Vietnam all airports75 74 75 74 76 74 78 74
Yemen, Arab Republic all airports61 59 62 60 63 60 66 60
V. AUSTRALIA and OCEANIA all airports82 82 83 82 84 82 85 82▼M81993R2454 — EN — 01.04.2002 — 005.001 — 415
LIST V (United Kingdom, Denmark, Ireland)
Third countriesAirport of departureAirport of arrivalBelfast
London
Manchester
Prestwick
Denmark —
all airports
Ireland —
all airports
1 2 345678
I. EUROPE
Albania all airports41 49 46 41 40 38
Armenia see Asia — — — — — —Belarusall airports 40 49 46 43 82 38
Bosnia-Herzegovina all airports 18 24 21 18 29 18Bulgaria all airports33 41 51 33 47 33
Croatia all airports16 28 20 17 19 17
Cyprus see AsiaCzech Republic Ostrava 22 31 27 23 27 21
Prague 9 14 12 10 12 9
Estonia all airports 46 56 52 49 85 44Faroe Islands all airports 51 35 44 62 26 36
Georgia see Asia — — — — — —Gibraltar all airports0 0 0 0 0 0
Hungary all airports8 11 10 8 47 8
Iceland all airports72 66 66 81 50 59
Latvia all airports19 27 27 20 65 24Lithuania all airports36 69 46 38 82 34
Former Yugoslav Republic of
Macedoniaall airports
40 48 45 40 43 37▼B1993R2454 — EN — 01.04.2002 — 005.001 — 416▼M6
▼M8
▼M6
▼M8
▼M6
Third countriesAirport of departureAirport of arrivalBelfast
London
Manchester
Prestwick
Denmark —
all airports
Ireland —
all airports
1 2 345678
Malta all airports7 9 8 7 6 6
Moldova all airports55 42 39 58 88 35
Montenegro all airports33 46 38 33 36 34Norway Ålesund, Bodø, Trondheim, Alta, Kirkenes 85 90 90 90 46 73
Bergen 77 81 83 83 45 51
Kristiansand 69 76 77 77 22 51
Oslo 76 83 83 82 17 59Stavanger 74 77 81 81 35 47
Poland Bydgoszcz, Cracow, Gda ńsk Rzeszów, Wroclaw 35 44 41 38 49 33
Poznan 15 20 18 16 65 13
Szczecin (Stettin) 0 0 0 0 0 0Warsaw 27 35 32 30 74 25
Romania all airports32 39 36 33 57 32Russia Gorki, Kuibishev, Perm, Rostov, Volgograd 49 52 52 52 79 48
St Petersburg 30 32 32 32 58 29
Moscow, Orel, Voronej 49 58 52 51 87 49Irkutsk, Kirensk, Krasnoyarsk, Novossibirsk,
Khabarovsk, Vladivostok 76 82 80 78 95 74
Omsk, Sverdlovsk 71 75 75 73 93 69
Serbia all airports19 24 21 20 31 19Slovakia Bratislava 0 0 0 0 0 0
Košice, Prešov 32 21 39 33 39 31
Slovenia all airports11 15 13 11 25 10Switzerland Basel 0 0 0 0 0 0
Bern 4 8 6 4 10 4▼M61993R2454 — EN — 01.04.2002 — 005.001 — 417
Third countriesAirport of departureAirport of arrivalBelfast
London
Manchester
Prestwick
Denmark —
all airports
Ireland —
all airports
1 2 345678
Geneva 1 1 1 1 4 0
Zurich 2 4 2 2 3 2
Turkey (European Part) all airports7 8 7 7 8 7Turkey (Asian Part) Adana, Afyon, Antalya, Elâzi ğ, Gaziantep, Isken-
derun, Kastamonu, Konya, Malatya, Samsun,
Trabzon 21 23 21 20 22 20
Agri, Diyarbakir, Ezurum, Kars, Van 30 34 32 30 34 30Akhisar, Ankara, Balikesir, Bandirma, Bursa,
Kütahya, Zonguldak 16 19 18 16 19 17
Izmir 16 18 17 15 18 16
Ukraine all airports47 56 53 50 85 44
II. AFRICA
Algeria Algiers15 20 17 15 16 16
Annaba, Constantine 23 28 26 23 21 23El Golea 33 41 36 33 33 34
Angola all airports80 86 83 80 70 79Benin all airports61 67 64 61 54 61Botswana all airports 68 72 70 68 72 68Burkina Faso all airports 43 48 46 43 41 42
Burundi all airports54 58 57 55 59 54
Cameroon all airports74 82 78 74 70 74Republic of Cape Verde all airports28 31 30 31 25 27Central African Republic all airports66 72 69 65 63 75Chad all airports71 79 75 70 56 70▼M61993R2454 — EN — 01.04.2002 — 005.001 — 418
▼B
Third countriesAirport of departureAirport of arrivalBelfast
London
Manchester
Prestwick
Denmark —
all airports
Ireland —
all airports
1 2 345678
Comorosall airports 65 69 67 65 69 64
Congo all airports78 85 82 78 67 78
Djibouti all airports49 53 51 49 53 48
Egypt all airports18 21 19 18 21 18Equatorial Guinea all airports77 84 81 77 73 77Ethiopia all airports45 49 47 45 49 44Gabon all airports74 82 78 74 70 74Gambia all airports28 31 30 31 25 27Ghana all airports61 67 64 61 54 61Guinea all airports39 43 41 43 33 39
Guinea Bissau all airports 39 43 41 43 33 39
Ivory Coast all airports 61 67 64 61 54 61Kenya all airports56 60 58 56 60 55Lesotho all airports 68 72 70 68 72 68Liberia all airports39 43 41 43 33 39Libya Benghazi 24 29 26 24 25 24
Sebha 41 49 45 41 33 41Tripoli 28 35 31 28 18 28
Madagascar all airports 65 69 67 65 69 64
Malawi all airports59 64 62 60 64 59Mali all airports43 48 46 43 41 42Mauritania all airports28 31 30 31 25 27Mauritiusall airports 65 69 67 65 69 64Morocco Casablanca 12 15 14 15 20 12▼B1993R2454 — EN — 01.04.2002 — 005.001 — 419
Third countriesAirport of departureAirport of arrivalBelfast
London
Manchester
Prestwick
Denmark —
all airports
Ireland —
all airports
1 2 345678
Fez, Rabat 12 15 ►C215◄ 15 11 12
Ifni 28 33 30 32 24 27
Tangiers, Tetuan 0 0 0 0 0 0
Mozambique all airports65 69 67 66 69 65Namibia all airports68 72 70 68 72 68Niger all airports43 48 46 43 41 42Nigeria all airports61 67 64 51 54 61Rwanda all airports54 58 57 55 59 54São Tomé and Principe all airports77 84 81 77 73 77Senegal all airports28 31 30 31 25 27
Seychellesall airports 65 69 67 65 69 64
Sierra Leone all airports39 43 41 43 33 39Somalia all airports56 60 58 56 61 55Republic of South Africa all airports68 72 70 68 72 68St Helena all airports77 83 84 81 77 73Sudan all airports41 45 43 41 45 40Swaziland all airports68 72 70 68 72 68Tanzania all airports59 64 62 60 64 59
Togo all airports61 67 64 61 54 61
Tunisia Djerba 22 28 25 22 28 22
Tunis11 15 13 11 18 11
Uganda all airports54 58 57 55 59 54Zaire all airports78 85 82 78 67 78Zambia all airports64 68 67 65 69 64▼B1993R2454 — EN — 01.04.2002 — 005.001 — 420
Third countriesAirport of departureAirport of arrivalBelfast
London
Manchester
Prestwick
Denmark —
all airports
Ireland —
all airports
1 2 345678
Zimbabwe all airports64 68 67 65 69 64
III. AMERICA
1.NorthAmerica
Canada Edmonton, Vancouver, Winnipeg 89 85 87 92 74 85
Gander, Moncton 75 68 71 77 56 76Halifax, Montreal, Ottawa, Quebec, Toronto 81 76 79 84 64 76
Greenland all airports85 80 81 90 67 75
United Statesof America Akron, Albany, Atlanta, Baltimore, Bos ton, Buffalo,
Charleston, Chicago, Cincinnati, Columbus, Detroit,
Indianapolis, Jacksonville, Kansas City, New
Orleans, Lexington, Louisville, Memphis,
Milwaukee, Minneapolis, Nashville, New York,
Philadelphia, Pittsburg, St Louis, Washington DC 80 75 76 82 65 81
Albuquerque, Austin, Billings, Dallas, Denver,
Houston, Las Vegas, Los Angeles, Oklahoma,
Phoenix, Portland, Salt Lake City, San Francisco,
Seattle 86 82 84 87 74 87
Anchorage, Fairbanks, Juneau 83 89 86 83 89 82
Honolulu 94 91 93 96 84 94
Miami 85 85 83 86 73 85Puerto Rico 82 84 80 84 68 86
2.CentralAmerica
Bahamasall airports 78 80 77 80 65 83Belize all airports81 83 80 83 71 84
Bermuda all airports78 80 77 80 65 83
Costa Rica all airports 81 83 80 83 71 84Cuba all airports81 83 80 83 71 84▼B1993R2454 — EN — 01.04.2002 — 005.001 — 421
Third countriesAirport of departureAirport of arrivalBelfast
London
Manchester
Prestwick
Denmark —
all airports
Ireland —
all airports
1 2 345678
Curaçao all airports71 77 74 71 68 71
Dominican Republic all airports78 80 77 80 65 83
El Salvador all airports81 83 80 83 71 84
Guatemala all airports81 83 80 83 71 84Haiti all airports78 80 77 80 65 83Hondurasall airports 81 83 80 83 71 84Jamaica all airports81 83 80 83 71 84Mexico all airports85 83 84 87 76 86Nicaragua all airports81 83 80 83 71 84Panama all airports81 83 80 83 71 84
Virgin Islands see West Indies
West Indies all airports 71 77 74 71 68 71
3.SouthAmerica
Argentina all airports71 75 73 71 69 71Aruba all airports71 77 74 71 68 71Bolivia all airports71 75 73 71 69 71Brazil all airports71 77 74 71 68 71Chile all airports71 75 73 71 69 71
Colombia all airports71 77 74 71 68 71
Ecuador all airports71 77 74 71 68 71Guyana all airports71 77 74 71 68 71Paraguay all airports71 75 73 71 69 71Peru all airports71 77 74 71 68 71Suriname all airports71 77 74 71 68 71▼B1993R2454 — EN — 01.04.2002 — 005.001 — 422
Third countriesAirport of departureAirport of arrivalBelfast
London
Manchester
Prestwick
Denmark —
all airports
Ireland —
all airports
1 2 345678
Trinidad and Tobago all airports71 77 74 71 68 71
Uruguay all airports71 75 73 71 69 71
Venezuela all airports71 77 74 71 68 71
IV. ASIA
Afghanistan all airports 40 42 42 40 50 41Armenia all airports21 24 23 22 40 20
Azerbaijan all airports21 24 23 22 40 20
Bahrein all airports37 41 40 38 38 37Bangladesh all airports 40 42 42 40 50 41Bhutan see Nepal
Brunei see Malaysia
Burma see MyanmarChina all airports59 62 61 60 69 59Cyprusall airports 1 2 1 1 2 1Georgia all airports21 24 23 22 40 20
Hong Kong all airports73 76 75 73 76 72
India all airports40 42 42 40 50 41Indonesia all airports 73 76 75 73 76 72Iran all airports21 24 23 22 40 20
Iraq all airports21 24 23 22 40 20
Israel all airports 19 21 20 19 19 18Japan all airports78 81 80 78 81 78Jordan all airports20 23 21 20 19 19▼B1993R2454 — EN — 01.04.2002 — 005.001 — 423▼M8
Third countriesAirport of departureAirport of arrivalBelfast
London
Manchester
Prestwick
Denmark —
all airports
Ireland —
all airports
1 2 345678
Kampuchea all airports55 58 57 56 58 55
Kazakhstan all airports 67 72 70 69 84 65
Korea (North) all airports73 76 75 73 76 72
Korea (South) all airports73 76 75 73 76 72Kuwait all airports21 24 23 22 40 20Kyrgyzstan all airports 67 72 70 69 84 65Laosall airports 55 58 57 56 58 55Lebanon all airports18 20 19 18 19 16Macao all airports73 76 75 73 76 72Malaysia all airports 73 76 75 73 76 72
Maldivesall airports 55 59 57 55 55 56
Mongolia all airports76 82 80 78 95 74Muscat and Oman all airports 49 53 51 49 47 48Myanmar all airports55 58 57 56 58 55Nepal all airports40 42 42 40 50 41Oman see Muscat and OmanPakistan all airports 40 42 40 40 50 41Philippinesall airports 73 76 75 73 76 72
Qatar all airports37 41 40 38 38 37
Saudi Arabia all airports37 41 40 38 42 37Singapore all airports73 76 75 73 76 72Sri Lanka all airports55 59 57 55 55 56Syria all airports20 23 21 20 19 19Tajikistan all airports 20 23 21 20 23 19▼M81993R2454 — EN — 01.04.2002 — 005.001 — 424
Third countriesAirport of departureAirport of arrivalBelfast
London
Manchester
Prestwick
Denmark —
all airports
Ireland —
all airports
1 2 345678
Taiwan all airports73 76 75 73 76 72
Thailand all airports55 58 57 56 58 55
Turkmenistan all airports 67 72 70 69 84 65
United Arab Emiratesall airports 37 41 40 38 42 37
Uzbekistan all airports 67 72 70 69 84 65
Vietnam all airports55 58 57 56 58 55
Yemen, Arab Republic all airports46 50 48 46 46 45
V. AUSTRALIA and OCEANIA all airports74 77 76 74 78 74
LIST VI (Greece)
Third countriesAirport of departureAirport of arrivalAthens
HeraklionCorfu
Rhodes
Salonika
1 2 34567
I. EUROPE
Albania all airports66 53 50 49 53
Armenia see Asia — — — — —Belarusall airports 34 30 29 29 30
Bosnia-Herzegovina all airports 15 12 12 11 12
Bulgaria all airports29 18 17 16 63▼M81993R2454 — EN — 01.04.2002 — 005.001 — 425▼B
▼M6
▼M8
▼M6
Third countriesAirport of departureAirport of arrivalAthens
HeraklionCorfu
Rhodes
Salonika
1 2 34567
Croatia all airports62 49 46 45 49
Cyprus see AsiaCzech 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 all airports 00000
Hungary all airports24 20 28 19 27
Iceland all airports26 24 24 23 24
Latvia all airports40 36 35 35 36
Lithuania all airports40 36 35 35 36Former Yugoslav Republic all airports 35 28 26 26 28
of Macedonia Malta all airports18 15 14 14 15
Moldova all airports48 44 43 43 44
Montenegro all airports 98778
Norway Ålesund, Bodø, Trondheim, Alta, Kirkenes 98953
Bergen 14 13 14 13 14
Kristiansand 55555
O sl o 54545
Stavanger 10 9 10 9 10
Poland Bydgoszcz, Cracow, Gda ńsk Rzeszów, Wroclaw 25 22 22 22 22
Poznań 11 10 10 9 10
Szczecin (Stettin) 00000▼M61993R2454 — EN — 01.04.2002 — 005.001 — 426▼M8
▼M6
Third countriesAirport of departureAirport of arrivalAthens
HeraklionCorfu
Rhodes
Salonika
1 2 34567
Warsaw 22 20 19 19 20
Romania all airports54 38 36 35 39Russia Gorki, Kuibishev, Perm, Rostov, Volgograd 50 46 45 45 46
St Petersburg 35 32 31 31 32Moscow, Orel, Voronej 42 39 38 38 39Irkutsk, Kirensk, Krasnoyarsk, Novossibirsk,
Khabarovsk, Vladivostok 71 67 66 66 67
Omsk, Sverdlovsk 58 55 54 54 55
Serbia all airports68 55 53 51 55Slovakia Bratislava 00000
Košice, Prešov 28 25 33 24 32
Slovenia all airports27 19 18 18 43Switzerland Basel 00000
Bern 14 12 12 11 12Geneva 10000
Zurich 44444
Turkey (European Part) all airports27 19 18 18 43Turkey (Asian Part) Adana, Afyon, Antalya, Elâzi ğ, Gaziantep, Isken-
derun, Kastamonu, Konya, Malatya, Samsun,
Trabzon 51 42 40 40 63
Agri, Diyarbakir, Ezurum, Kars, Van 69 58 56 56 62Akhisar, Ankara, Balikesir, Bandirma, Bursa,
Kütahya, Zonguldak 50 39 38 37 67
Izmir 49 37 36 35 66▼M61993R2454 — EN — 01.04.2002 — 005.001 — 427
Third countriesAirport of departureAirport of arrivalAthens
HeraklionCorfu
Rhodes
Salonika
1 2 34567
Ukraine all airports40 36 35 35 36
II. AFRIQUE
Algeria Algiers25 22 22 21 22
Annaba, Constantine 26 23 22 22 23
El Golea 40 36 36 35 36
Angola all airports76 72 72 71 72Benin all airports72 68 68 71 68
Botswana all airports 95 91 90 90 91
Burkina Faso all airports 66 62 62 61 62
Burundi all airports91 85 84 83 85
Cameroon all airports70 66 65 65 66Republic of Cape Verde all airports62 59 58 58 59
Central African Republic all airports69 65 64 64 65
Chad all airports61 57 57 56 57
Comorosall airports 94 90 89 88 90
Congo all airports73 70 69 69 70Djibouti all airports89 82 80 80 82
Egypt all airports66 51 49 48 52
Equatorial Guinea all airports80 76 75 74 76
Ethiopia all airports88 80 78 77 80
Gabon all airports70 66 65 65 66Gambia all airports62 59 58 58 59
Ghana all airports72 68 68 71 68
Guinea all airports69 66 65 65 66▼M61993R2454 — EN — 01.04.2002 — 005.001 — 428▼B
Third countriesAirport of departureAirport of arrivalAthens
HeraklionCorfu
Rhodes
Salonika
1 2 34567
Guinea Bissau all airports 69 66 65 65 66
Ivory Coast all airports 72 68 68 71 68
Kenya all airports92 86 85 84 86
Lesotho all airports 95 91 90 90 91
Liberia all airports69 66 65 65 66
Libya Benghazi 33 29 29 28 29
Sebha 40 36 35 35 36Tripoli 22 19 19 19 20
Madagascar all airports 94 90 89 88 90
Malawi all airports93 88 86 86 88
Mali all airports66 62 62 61 62
Mauritania all airports62 59 58 58 59
Mauritiusall 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
Tangiers, Tetuan 00000
Mozambique all airports94 90 94 89 90Namibia all airports95 91 90 90 91
Niger all airports66 62 62 61 62
Nigeria all airports72 68 68 71 68
Rwanda all airports91 85 84 83 85
São Tomé and Principe all airports80 76 75 74 76
Senegal all airports62 59 58 58 59
Seychellesall airports 94 90 89 88 90▼B1993R2454 — EN — 01.04.2002 — 005.001 — 429
Third countriesAirport of departureAirport of arrivalAthens
HeraklionCorfu
Rhodes
Salonika
1 2 34567
Sierra Leone all airports69 66 65 65 66
Somalia all airports92 86 85 84 86Republic of South Africa all airports95 91 90 90 91
St Helena all airports80 76 75 74 76
Sudan all airports86 77 75 74 77Swaziland all airports95 91 90 90 91Tanzania all airports93 88 86 86 88
Togo all airports72 68 68 71 68
Tunisia Djerba 23 20 20 20 20
Tunis11 9 9 9 9
Uganda all airports91 85 84 83 85Zaire all airports73 70 69 69 70
Zambia all airports94 90 89 88 90
Zimbabwe all airports94 90 89 88 90
III. AMERICA
1.NorthAmerica
Canada Edmonton, Vancouver, Winnipeg 58 56 55 55 56
Gander, Moncton 31 30 30 30 30Halifax, Montreal, Ottawa, Quebec, Toronto 45 48 48 47 48
Greenland all airports19 18 18 18 18
United Statesof America Akron, Albany, Atlanta, Baltimore, Bos ton, Buffalo,
Charleston, Chicago, Cincinnati, Columbus, Detroit,
Indianapolis, Jacksonville, Kansas City, New
Orleans, Lexington, Louisville, Memphis,
Milwaukee, Minneapolis, Nashville, New York,
Philadelphia, Pittsburg, St Louis, Washington DC 51 49 48 48 49▼B1993R2454 — EN — 01.04.2002 — 005.001 — 430
Third countriesAirport of departureAirport of arrivalAthens
HeraklionCorfu
Rhodes
Salonika
1 2 34567
Albuquerque, Austin, Billings, Dallas, Denver,
Houston, Las Vegas, Los Angeles, Oklahoma,
Phoenix, Portland, Salt Lake City, San Francisco,
Seattle 63 61 61 60 61
Anchorage, Fairbanks, Juneau 71 68 68 68 69
Honolulu 74 72 72 72 72
Miami 61 59 59 59 59Puerto Rico 58 56 56 56 57
2.CentralAmerica
Bahamasall airports 56 53 53 53 54Belize all airports61 59 58 58 59Bermuda all airports56 53 53 53 54
Costa Rica all airports 61 59 58 58 59
Cuba all airports61 59 58 58 59Curaçao all airports67 64 64 64 65
Dominican Republic all airports56 53 53 53 54
El Salvador all airports61 59 58 58 59Guatemala all airports61 59 58 58 59
Haiti all airports56 53 53 53 54
Hondurasall airports 61 59 58 58 59Jamaica all airports61 59 58 58 59
Mexico all airports65 63 63 62 63
Nicaragua all airports61 59 58 58 59Panama all airports61 59 58 58 59Virgin Islands see West Indies
West Indies all airports 67 64 64 64 65▼B1993R2454 — EN — 01.04.2002 — 005.001 — 431
Third countriesAirport of departureAirport of arrivalAthens
HeraklionCorfu
Rhodes
Salonika
1 2 34567
3.SouthAmerica
Argentina all airports68 66 66 66 66
Aruba all airports67 64 64 64 65Bolivia all airports68 66 66 66 66
Brazil all airports67 64 64 64 65
Chile all airports68 66 66 66 66
Colombia all airports67 64 64 64 65
Ecuador all airports67 64 64 64 65Guyana all airports67 64 64 64 65
Paraguay all airports68 66 66 66 66
Peru all airports67 64 64 64 65
Suriname all airports67 64 64 64 65
Trinidad and Tobago all airports67 64 64 64 65Uruguay all airports68 66 66 66 66
Venezuela all airports67 64 64 64 65
IV. ASIA
Afghanistan all airports 77 73 72 72 73
Armenia all airports20 18 18 18 18
Azerbaijan all airports20 18 18 18 17
Bahrein all airports84 74 72 71 74
Bangladesh all airports 77 73 72 72 73Bhutan see Nepal
Brunei see Malaysia
Burma see Myanmar▼B1993R2454 — EN — 01.04.2002 — 005.001 — 432
▼M8
Third countriesAirport of departureAirport of arrivalAthens
HeraklionCorfu
Rhodes
Salonika
1 2 34567
China all airports78 75 75 74 75
Cyprusall airports 37 28 27 26 28
Georgia all airports20 18 18 18 18
Hong Kong all airports64 62 62 62 62
India all airports77 73 72 72 73
Indonesia all airports 64 62 62 62 62
Iran all airports20 18 18 18 18Iraq all airports20 18 18 18 18
Israel all airports 64 51 49 47 51
Japan all airports82 80 80 80 81
Jordan all airports64 51 49 47 51
Kampuchea all airports92 89 88 87 89
Kazakhstan all airports 55 52 51 50 52
Korea (North) all airports92 89 88 87 89
Korea (South) all airports92 89 88 87 89
Kuwait all airports20 18 18 18 18
Kyrgyzstan all airports 55 52 51 50 52
Laosall airports 92 89 88 87 89Lebanon all airports62 49 47 46 49
Macao all airports92 89 88 87 89
Malaysia all airports 92 89 88 87 89
Maldivesall airports 94 90 89 89 90
Muscat and Oman all airports 88 81 80 79 81
Mongolia all airports71 67 66 66 67
Myanmar all airports92 89 88 87 89▼M81993R2454 — EN — 01.04.2002 — 005.001 — 433
Third countriesAirport of departureAirport of arrivalAthens
HeraklionCorfu
Rhodes
Salonika
1 2 34567
Nepal all airports77 73 72 72 73
Oman see Muscat and OmanPakistan all airports 77 73 72 72 73Philippinesall airports 92 89 88 87 89
Qatar all airports84 74 72 71 74
Saudi Arabia all airports84 74 72 71 74Singapore all airports92 89 88 87 89Sri Lanka all airports94 90 89 89 90Syria all airports59 52 50 49 53Tajikistan all airports 55 52 51 50 52Taiwan all airports92 89 88 87 89Thailand all airports92 89 88 87 89Turkmenistan all airports 55 52 51 50 52United Arab Emiratesall airports 88 81 80 79 81Uzbekistan all airports 55 52 51 50 52Vietnam all airports92 89 88 87 89Yemen, Arab Republic all airports80 80 79 78 80
V. AUSTRALIA and OCEANIA all airports97 95 94 94 95▼M81993R2454 — EN — 01.04.2002 — 005.001 — 434
LIST VII (Spain)
Third countiesAirport of departureAirport of arrivalBarcelona
BilbaoLasPalmas
Madrid
PalmaValencia
Séville
Santiago de
Compostela
1 2 3456789 1 0
I. EUROPE
Albania all airports40 40 19 36 22 36 31 31
Armenia see Asia — — — — — — — —
Belarusall airports 45 43 23 38 44 41 35 37
Bosnia-Herzegovina all airports 28 26 11 20 12 14 17 17Bulgaria all airports6 7 3 5 4 5 5 6Croatia all airports13 13 6 9 10 10 8 8Cyprus see AsiaCzech 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 26Faroe Islands all airports 17 19 8 15 16 16 15 19
Georgia see Asia — — — — — — — —
Gibraltar all airports0 0 0 0 0 0 0 0
Hungary all airports28 24 11 21 26 23 18 19Iceland all airports43 49 18 37 40 40 40 51Latvia all airports33 29 16 28 26 26 23 26Lithuania all airports33 32 17 29 33 30 25 28Former Yugoslav Republic of
Macedoniaall airports
52 39 19 39 52 44 34 34
Malta all airports9 6 3 6 9 7 5 5▼B1993R2454 — EN — 01.04.2002 — 005.001 — 435▼M6
▼M8
▼M6
▼M8
▼M6
Third countiesAirport of departureAirport of arrivalBarcelona
BilbaoLasPalmas
Madrid
PalmaValencia
Séville
Santiago de
Compostela
1 2 3456789 1 0
Moldova all airports54 47 21 44 53 48 40 40
Montenegro all airports44 34 16 32 56 36 28 28Norway Ålesund, Bodø, Trondheim, Alta, Kirkenes 35 37 20 33 33 32 30 35
Bergen 37 39 20 33 33 33 29 37Kristiansand 5 5 3 4 4 4 4 5
Oslo 15 17 9 14 14 14 12 15
Stavanger 27 30 14 25 25 22 22 27
Poland Bydgoszcz, Cracow, Gda ńsk Rzeszów, Wroclaw 43 38 17 32 38 38 27 32
Poznań 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 airports13 11 6 11 13 11 9 9Russia Gorky, Kuibishev, Perm, Rostov, Volgograd 60 54 38 52 59 56 48 50
Saint Petersburg 43 42 24 38 41 39 34 38Moscow, Orel, Voronej 53 62 30 46 50 47 41 45
Irkoutsk, Kirensk, Krasnoyarsk, Novosibirsk,
Khabarovsk, Vladivostok 82 77 63 75 82 78 72 72
Omsk, Sverdlovsk 71 67 51 64 69 67 60 60
Serbia all airports37 30 15 28 35 31 24 24
Slovakia Bratislava 0 0 0 0 0 0 0 0
Košice, Prešov 18 16 8 14 18 16 12 13
Slovenia all airports17 12 5 11 14 12 10 10Switzerland Basel 0 0 0 0 0 0 0 0
Bern 10 9 9 7 8 8 5 6
Geneva 0 0 0 0 0 0 0 0▼M61993R2454 — EN — 01.04.2002 — 005.001 — 436
Third countiesAirport of departureAirport of arrivalBarcelona
BilbaoLasPalmas
Madrid
PalmaValencia
Séville
Santiago de
Compostela
1 2 3456789 1 0
Zurich 24 20 6 17 20 17 13 14
Turkey (European Part) all airports10 9 10 9 10 10 12 10Turkey (Asian Part) Adana, Afyon, Antalya, Elâzi ğ, Gaziantep, Isken-
derun, Kastamonu, Konya, Malatya, Samsun,
Trabzon 22 28 8 21 23 22 21 21
Agri, Diyarbakir, Ezurum, Kars, Van 34 31 23 30 35 32 28 26
Akhisar, Ankara, Balikesir, Bandirma, Bursa,
Kütahya, Zonguldak 18 15 10 5 18 16 14 13
Izmir 12 10 7 10 13 11 9 9
Ukraine all airports42 38 22 35 41 37 40 32
II. AFRICA
Algeria Algiers57 33 23 50 100 84 41 30
Annaba, Constantine 67 38 30 44 100 67 68 42El Golea 66 52 90 67 100 82 79 47
Angola all airports92 86 100 93 97 96 98 85
Benin all airports75 70 100 77 81 82 85 70
Botswana all airports 94 89 100 94 97 97 96 88Burkina Faso all airports 68 64 100 73 74 76 81 88Burundi all airports73 62 100 69 75 72 70 62
Cameroon all airports91 84 100 90 97 96 94 81
Republic of Cape Verde all airports39 39 100 45 42 44 52 43Central African Republic all airports76 69 100 73 81 79 78 67
Chad all airports76 68 100 74 68 67 64 55
Comorosall airports 80 75 100 78 83 73 80 73▼M61993R2454 — EN — 01.04.2002 — 005.001 — 437 ▼B
Third countiesAirport of departureAirport of arrivalBarcelona
BilbaoLasPalmas
Madrid
PalmaValencia
Séville
Santiago de
Compostela
1 2 3456789 1 0
Congo all airports93 87 100 94 99 97 97 85
Egypt all airports25 22 100 22 27 25 21 21Equatorial Guinea all airports88 86 100 92 92 93 98 87
Ethiopia all airports62 56 100 58 60 64 59 54
Gabon all airports91 84 100 90 97 96 94 81Gambia all airports39 39 100 45 42 44 52 43
Ghana all airports75 70 100 77 81 82 85 70
Guinea all airports49 49 100 55 54 54 61 51Guinea Bissau all airports 49 49 100 55 54 54 61 51Ivory Coast all airports 75 70 100 77 81 82 85 70
Kenya all airports71 66 100 68 74 72 69 62
Lesotho all airports 94 89 100 94 97 97 96 88Liberia all airports49 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 airports80 69 100 72 77 75 73 67
Mali all airports68 64 100 73 74 76 81 88Mauritania all airports39 39 100 45 42 44 52 43
Mauritiusall airports 80 75 100 78 83 73 80 73
Morocco Casablanca 27 28 77 37 30 38 88 35
Fez, Rabat 23 23 83 36 25 33 67 23Ifni 48 48 58 66 15 62 27 17
Tangiers, Tetuan 0 0 0 0 0 0 0 0▼B1993R2454 — EN — 01.04.2002 — 005.001 — 438
Third countiesAirport of departureAirport of arrivalBarcelona
BilbaoLasPalmas
Madrid
PalmaValencia
Séville
Santiago de
Compostela
1 2 3456789 1 0
Mozambique all airports80 75 100 78 83 73 80 73
Namibia all airports94 89 100 94 97 97 96 88
Niger all airports68 64 100 73 74 76 81 88
Nigeria all airports75 70 100 77 81 82 85 70
Rwanda all airports73 62 100 69 75 72 70 62
São Tomé and Principe all airports88 86 100 92 92 93 98 87Senegal all airports39 39 100 45 42 44 52 43
Seychellesall airports 80 75 100 78 83 73 80 73
Sierra Leone all airports49 49 100 55 54 54 61 51
Somalia all airports71 66 100 68 74 72 69 62
Republic of South Africa all airports94 89 100 94 97 97 96 88
St Helena all airports88 86 100 92 92 93 98 87
Sudan all airports59 53 100 55 58 56 52 56
Swaziland all airports94 89 100 94 97 97 96 88
Tanzania all airports80 69 100 72 77 75 73 67Togo all airports75 70 100 77 81 82 85 70
Tunisia Djerba 83 58 100 63 100 82 94 54
Tunis75 49 100 50 100 73 75 34
Uganda all airports73 62 100 69 75 72 70 62
Zaire all airports93 87 100 94 99 97 97 85
Zambia all airports80 75 100 78 83 73 80 73
Zimbabwe all airports80 75 100 78 83 73 80 73▼B1993R2454 — EN — 01.04.2002 — 005.001 — 439
Third countiesAirport of departureAirport of arrivalBarcelona
BilbaoLasPalmas
Madrid
PalmaValencia
Séville
Santiago de
Compostela
1 2 3456789 1 0
III. AMERICA
1.NorthAmerica
Canada Edmonton, Vancouver, Winnipeg 72 70 100 76 69 73 72 70
Gander, Moncton 58 60 100 68 59 63 62 60
Halifax, Montreal, Ottawa, Quebec, Toronto 58 59 100 58 58 62 62 59
Greenland all airports67 76 100 73 67 68 67 82United Statesof America Akron, Albany, Atlanta, Baltimore, Bos ton, Buffalo,
Charleston, Chicago, Cincinnati, Columbus, Detroit,
Indianapolis, Jacksonville, Kansas City, New
Orleans, Lexington, Louisville, Memphis,
Milwaukee, Minneapolis, Nashville, New York,
Philadelphia, Pittsburg, St Louis, Washington DC 71 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,
Seattle 75 77 100 80 75 77 75 75
Anchorage, Fairbanks, Juneau 71 72 100 77 71 74 73 71Honolulu 77 82 100 85 81 83 82 82Miami 69 70 100 73 67 70 68 68
Puerto Rico 56 57 100 57 53 56 58 58
2.CentralAmerica
Bahamasall airports 56 57 100 57 53 56 58 58
Belize all airports53 53 100 57 52 56 58 58
Bermuda all airports56 57 100 57 53 56 58 58Costa Rica all airports 53 53 100 57 52 56 58 58Cuba all airports53 53 100 57 52 56 58 58
Curaçao all airports56 57 100 57 53 56 58 58▼B1993R2454 — EN — 01.04.2002 — 005.001 — 440
Third countiesAirport of departureAirport of arrivalBarcelona
BilbaoLasPalmas
Madrid
PalmaValencia
Séville
Santiago de
Compostela
1 2 3456789 1 0
Dominican Republic all airports56 57 100 57 53 56 58 58
El Salvador all airports53 53 100 57 52 56 58 58Guatemala all airports53 53 100 57 52 56 58 58
Haiti all airports56 57 100 57 53 56 58 58
Hondurasall airports 53 53 100 57 52 56 58 58Jamaica all airports53 53 100 57 52 56 58 58
Mexico all airports58 43 100 45 44 45 45 45
Nicaragua all airports53 53 100 57 52 56 58 58Panama all airports53 53 100 57 52 56 58 58Virgin Islands see West Indies
West Indies all airports 53 53 100 57 52 56 58 58
3.SouthAmerica
Argentina all airports79 80 100 83 79 82 86 82
Aruba all airports32 32 100 33 31 33 30 30
Bolivia all airports79 80 100 83 79 82 86 82Brazil all airports74 74 100 78 76 77 82 76
Chile all airports79 80 100 83 79 82 86 82
Colombia all airports74 74 100 78 76 77 82 76Ecuador all airports74 74 100 78 76 77 82 76
Guyana all airports74 74 100 78 76 77 82 76
Paraguay all airports79 80 100 83 79 82 86 82Peru all airports74 74 100 78 76 77 82 76Suriname all airports74 74 100 78 76 77 82 76
Trinidad and Tobago all airports74 74 100 78 76 77 82 76▼B1993R2454 — EN — 01.04.2002 — 005.001 — 441
Third countiesAirport of departureAirport of arrivalBarcelona
BilbaoLasPalmas
Madrid
PalmaValencia
Séville
Santiago de
Compostela
1 2 3456789 1 0
Uruguay all airports79 80 100 83 79 82 86 82
Venezuela all airports74 74 100 78 76 77 82 76
IV. ASIA
Afghanistan all airports 69 65 56 64 70 69 63 60Armenia all airports21 18 13 17 21 19 16 16Azerbaijan all airports21 18 13 17 21 19 16 16
Bahrein all airports54 48 38 47 54 50 45 43
Bangladesh all airports 69 65 56 64 70 69 63 60Bhutan see NepalBrunei see MalaysiaBurma see MyanmarChina all airports64 61 54 61 65 62 60 59Cyprusall airports 17 15 11 14 18 16 14 13
Georgia all airports21 18 13 17 21 19 16 16
Hong Kong all airports76 64 57 63 67 65 62 62India all airports69 65 56 64 70 69 63 60Indonesia all airports 76 64 57 63 67 65 62 62Iran all airports21 18 13 17 21 19 16 16Iraq all airports21 18 13 17 21 19 16 16Israel all airports 27 24 18 24 29 26 23 21Japan all airports88 75 69 75 79 88 74 73
Jordan all airports28 25 19 25 30 27 24 22
Kampuchea all airports77 73 68 73 71 76 72 70▼B1993R2454 — EN — 01.04.2002 — 005.001 — 442▼M8
Third countiesAirport of departureAirport of arrivalBarcelona
BilbaoLasPalmas
Madrid
PalmaValencia
Séville
Santiago de
Compostela
1 2 3456789 1 0
Kazakhstan all airports 38 35 29 35 38 37 34 33
Korea (North) all airports76 64 57 63 67 65 62 62Korea (South) all airports76 64 57 63 67 65 62 62
Kuwait all airports21 18 13 17 21 19 16 16
Kyrgyzstan all airports 38 35 29 35 38 37 34 33Laosall airports 77 73 68 73 71 76 72 70
Lebanon all airports26 23 17 23 28 25 22 20
Macao all airports76 64 57 63 67 65 62 62Malaysia all airports 76 64 57 63 67 65 62 62Maldivesall airports 74 70 100 70 75 73 70 66
Muscat and Oman all airports 57 52 45 51 58 55 50 47
Mongolia all airports69 67 58 65 69 68 64 63Myanmar all airports77 73 68 73 71 76 72 78
Nepal all airports69 65 56 64 70 69 63 60
Oman see Muscat and OmanPakistan all airports 69 65 56 64 70 69 63 60
Philippinesall airports 76 64 57 63 67 65 62 62
Qatar all airports54 48 38 47 54 50 45 43Saudi Arabia all airports54 48 38 47 54 50 45 43
Singapore all airports76 64 57 63 67 65 62 62
Sri Lanka all airports74 70 100 70 75 73 70 66Syria all airports28 25 19 25 30 27 24 22Tajikistan all airports 38 35 29 35 38 37 34 33
Taiwan all airports76 64 57 63 67 65 62 62▼M81993R2454 — EN — 01.04.2002 — 005.001 — 443
Third countiesAirport of departureAirport of arrivalBarcelona
BilbaoLasPalmas
Madrid
PalmaValencia
Séville
Santiago de
Compostela
1 2 3456789 1 0
Thailand all airports77 73 68 73 71 76 72 70
Turkmenistan all airports 38 35 29 35 38 37 34 33
United Arab Emiratesall airports 57 52 45 51 58 55 50 47
Uzbekistan all airports 38 35 29 35 38 37 34 33
Vietnam all airports77 73 68 73 71 76 72 70
Yemen, Arab Republic all airports56 51 100 53 59 56 53 49
V. AUSTRALIA and OCEANIA all airports85 82 82 83 86 85 83 80
LIST VIII (Portugal)
Third countriesAirport of departureAirport of arrivalFunchal
LisbonPonta Delgada
Oporto
1 2 3456
I. EUROPE
Albania all airports5 7 5 8
Armenia see Asia — — — —Belarusall airports 21 27 29 19
Bosnia-Herzegovine all airports 11 15 9 17
Bulgaria all airports11 11 12 11
Croatia all airports5 7 4 8▼M81993R2454 — EN — 01.04.2002 — 005.001 — 444▼B
▼M6
▼M8
▼M6
Third countriesAirport of departureAirport of arrivalFunchal
LisbonPonta Delgada
Oporto
1 2 3456
Cyprus see Asia
Estonia all airports 15 19 14 21
Georgia see Asia — — — —Gibraltar 00 00
Hungary all airports12 17 11 18
Faroe Islands all airports 11 14 11 15Iceland all airports31 36 34 40
Latvia all airports15 19 14 21
Lituania all airports15 19 14 21
Former Yugoslav Republic of
Macedoniaall airports
91 2 81 3
Malta all airports3 4 2 4
Moldova all airports28 38 26 39Montenegro all airports9 13 8 14
Norway Ålesund, Bodø, Trondheim, Alta, Kirkenes 24 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, Gda ńsk Rzeszów, Wroclaw 4 5 3 6
Poznań 46 47
Szczecin 0 0 0 0
Warsaw 11 15 10 16▼M61993R2454 — EN — 01.04.2002 — 005.001 — 445▼M8
▼M6
Third countriesAirport of departureAirport of arrivalFunchal
LisbonPonta Delgada
Oporto
1 2 3456
Czech Republic Ostrava 7 9 7 10
Prague 5 7 4 8
Romania all airports28 28 19 30Russia Gorky, Kuibishev, Perm, Rostov, Volgograd 39 50 37 49
Saint Petersburg 21 26 20 28
Moscow, Orel, Voronej 34 43 32 44
Irkoutsk, Kirensk, Krasnoyarsk, Novosibirsk,
Khabarovsk, Vladivostok 63 71 59 72
Omsk, Sverdlovsk 51 57 48 60
Serbia all airports16 23 14 24
Slovakia Bratislava 0 0 0 0
Košice, Prešov 11 11 6 12
Slovenia all airports5 7 4 8Switzerland Basel 0 0 0 0
Bern 3 5 3 5
Geneva 0 0 0 0
Zurich 8 12 7 14
Turkey (European Part) all airports5 6 4 6Turkey (Asian Part) Adana, Afyon, Antalya, Elâzi ğ, Gaziantep, Isken-
derun, Kastamonu, Konya, Malatya, Samsun,
Trabzon 5 7 8 7
Agri, Diyarbakir, Ezurum, Kars, Van 22 27 20 27
Akhisar, Ankara, Balikesir, Bandirma, Bursa,
Kütahya, Zonguldak 10 13 9 13
Izmir 7 8 6 9▼M61993R2454 — EN — 01.04.2002 — 005.001 — 446
Third countriesAirport of departureAirport of arrivalFunchal
LisbonPonta Delgada
Oporto
1 2 3456
Ukraine all airports23 30 2 32
II. AFRICA
Algeria Algiers15 28 12 27
Annaba, Constantine 21 32 16 32El Golea 42 59 29 53
Angola all airports91 88 77 84Benin all airports83 89 57 83Botswana all airports 92 84 82 82Burkina Faso all airports 66 71 50 66Burundi all airports92 66 79 64Cameroon all airports86 88 70 85Republic of Cape Verde all airports75 53 55 48Central African Republic all airports92 66 79 64Chad all airports67 71 54 68Comorosall airports 81 78 81 76
Congo all airports90 87 74 83
Egypt all airports18 21 18 20Equatorial Guinea all airports89 81 77 78Ethiopia all airports95 55 82 53Gabon all airports86 88 70 85Gambia all airports75 53 55 48Ghana all airports83 89 57 83Guinea all airports78 61 59 55▼M61993R2454 — EN — 01.04.2002 — 005.001 — 447▼B
Third countriesAirport of departureAirport of arrivalFunchal
LisbonPonta Delgada
Oporto
1 2 3456
Guinea Bissau all airports 78 61 59 55
Ivory Coast all airports 83 89 57 83Kenya all airports62 66 55 64Lesotho all airports 92 84 82 82Liberia all airports83 89 57 83Libya Benghazi 20 26 17 25
Tripoli 16 23 13 24
Madagascar all airports 81 78 81 76Malawi all airports94 68 82 68Mali all airports66 71 50 66Mauritania all airports75 53 55 48Mauritiusall airports 81 78 81 76Morocco Casablanca 100 50 52 34
Fez, Rabat 100 36 61 26Ifni 60 79 40 65Tangiers, Tetuan 0 0 0 0
Mozambique all airports81 78 81 76Namibia all airports92 84 82 82Niger all airports66 71 50 66Nigeria all airports83 89 57 83Rwanda all airports92 66 79 64São Tomé and Principe all airports89 81 77 78Senegal all airports75 53 55 48Seychellesall airports 81 78 81 76▼B1993R2454 — EN — 01.04.2002 — 005.001 — 448
Third countriesAirport of departureAirport of arrivalFunchal
LisbonPonta Delgada
Oporto
1 2 3456
Sierra Leone all airports78 61 59 55
Somalia all airports62 66 55 64
Republic of South Africa all airports92 84 82 82
St Helena all airports89 81 77 78Sudan all airports46 51 39 50Swaziland all airports92 84 82 82
Tanzania all airports94 68 82 68
Togo all airports83 89 57 83Tunisia Djerba 58 49 43 48
Tunis55 39 42 39
Uganda all airports92 66 79 64Zaire all airports90 87 74 83
Zambia all airports93 78 81 76
Zimbabwe all airports81 78 81 76
III. AMeRIQUE
1.NorthAmerica
Canada Edmonton, Vancouver, Winnipeg 90 51 100 50
Gander, Moncton 77 67 100 65Halifax, Montreal, Ottawa, Quebec, Toronto 84 74 100 65
Greenland all airports73 72 100 79▼B1993R2454 — EN — 01.04.2002 — 005.001 — 449
Third countriesAirport of departureAirport of arrivalFunchal
LisbonPonta Delgada
Oporto
1 2 3456
United Statesof America Akron, Albany, Atlanta, Baltimore, Bos ton, Buffalo,
Charleston, Chicago, Cincinnati, Columbus, Detroit,
Indianapolis, Jacksonville, Kansas City, New
Orleans, Lexington, Louisville, Memphis,
Milwaukee, Minneapolis, Nashville, New York,
Philadelphia, Pittsburg, St Louis, Washington DC 84 74 100 73
Albuquerque, Austin, Billings, Dallas, Denver,
Houston, Las Vegas, Los Angeles, Oklahoma,Phoenix, Portland, Salt Lake City, San Francisco,
Seattle 88 82 100 81
Anchorage, Fairbanks, Juneau 92 62 100 61Honolulu 96 90 100 88
Miami 92 79 100 77
Puerto Rico 100 70 100 76
2.CentralAmerica
Bahamasall airports 100 70 100 76
Belize all airports100 84 100 82
Bermuda all airports100 70 100 76Costa Rica all airports 100 84 100 82Cuba all airports100 84 100 82Curaçao all airports100 84 100 82
Dominican Republic all airports100 70 100 76
El Salvador all airports100 84 100 82Guatemala all airports100 84 100 82Haiti all airports100 70 100 76
Hondurasall airports 100 84 100 82
Jamaica all airports100 84 100 82▼B1993R2454 — EN — 01.04.2002 — 005.001 — 450
Third countriesAirport of departureAirport of arrivalFunchal
LisbonPonta Delgada
Oporto
1 2 3456
Mexico all airports100 85 100 82
Nicaragua all airports100 84 100 82Panama all airports100 84 100 82Virgin Islands see West IndiesWest Indies all airports 100 84 100 82
3.SouthAmerica
Argentina all airports97 86 94 83Aruba all airports100 84 100 82Bolivia all airports97 86 94 83Brazil all airports95 82 89 80Chile all airports97 86 94 83Colombia all airports95 82 89 80Ecuador all airports95 82 89 80Guyana all airports95 82 89 80Paraguay all airports97 86 94 83Peru all airports95 82 89 80Suriname all airports95 82 89 80Trinidad and Tobago all airports95 82 89 80Uruguay all airports97 86 94 83Venezuela all airports95 82 89 80
IV. ASIA
Afghanistan all airports 55 60 51 61Armenia all airports15 18 14 18▼B1993R2454 — EN — 01.04.2002 — 005.001 — 451
▼M8
Third countriesAirport of departureAirport of arrivalFunchal
LisbonPonta Delgada
Oporto
1 2 3456
Azerbaijan all airports15 18 14 18
Bahrein all airports37 43 34 43Bangladesh all airports 55 60 51 61Bhutan see NepalBrunei see MalaysiaBurma see MyanmarChina all airports55 58 52 59Cyprusall airports 10 12 8 12Georgia all airports15 18 14 18Hong Kong all airports57 62 56 62India all airports55 60 51 61Indonesia all airports 57 62 56 62Iran all airports15 18 14 18Iraq all airports15 18 14 18Israel all airports 20 29 17 23Japan all airports60 64 57 64Jordan all airports21 30 18 24Kampuchea all airports66 61 62 70Kazakhstan all airports 29 32 26 32Korea (North) all airports57 62 56 62Korea (South) all airports57 62 56 62Kuwait all airports15 18 14 18Kyrgyzstan all airports 29 32 26 32Laosall airports 66 61 62 70▼M81993R2454 — EN — 01.04.2002 — 005.001 — 452
Third countriesAirport of departureAirport of arrivalFunchal
LisbonPonta Delgada
Oporto
1 2 3456
Lebanon all airports19 28 16 22
Macao all airports57 62 56 62
Malaysia all airports 57 62 56 62
Maldivesall airports 63 67 59 67
Muscat and Oman all airports 55 60 51 61
Mongolia all airports58 64 55 64
Myanmar all airports66 61 62 70
Nepal all airports55 60 51 61
Oman see Muscat and Oman
Pakistan all airports 55 60 51 61
Philippinesall airports 57 62 56 62
Qatar all airports37 43 34 43
Saudi Arabia all airports37 43 34 43
Singapore all airports57 62 56 62
Sri Lanka all airports65 68 60 68
Syria all airports21 30 18 24
Tajikistan all airports 29 32 26 32
Taiwan all airports57 62 56 62
Thailand all airports66 61 62 70
Turkmenistan all airports 29 32 26 32
United Arab Emiratesall airports 55 60 51 61
Uzbekistan all airports 29 32 26 32Vietnam all airports66 61 62 70
Yemen, Arab Republic all airports45 49 40 49▼M81993R2454 — EN — 01.04.2002 — 005.001 — 453
Third countriesAirport of departureAirport of arrivalFunchal
LisbonPonta Delgada
Oporto
1 2 3456
V. AUSTRALIA and OCEANIA all airports81 83 77 82
LIST IX (Sweden)
Third countriesAirport of departureAirport of arrivalGothenburg
MalmöNorrköping
Stockholm
1 2 34567
I. EUROPE
Albania all airports77 88 88 85
Armenia see Asia — — — — —Belarusall airports 72 86 33 80
Bosnia-Herzegovina all airports 48 60 87 80
Bulgaria all airports80 92 89 86
Croatia all airports43 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▼M81993R2454 — EN — 01.04.2002 — 005.001 — 454▼A1
▼M8
▼A1
Third countriesAirport of departureAirport of arrivalGothenburg
MalmöNorrköping
Stockholm
1 2 34567
Georgia see Asia — — — — —
Gibraltar all airports 0000
Hungary all airports72 69 86 77
Iceland all airports60 54 67 65
Latvia all airports63 83 71 75
Lithuania all airports45 67 67 92
Former Yugoslav Republic of
Macedoniaall airports
80 92 91 88
Malta all airports 4444
Moldova all airports82 90 87 89
Montenegro all airports55 44 85 85
Norway Ålesund 11 9 13 14
Bodø, Trondheim
Alta, Kirkenes
Bergen 93 59 56 54
Kristiansand 67 38 42 34
Oslo 36 18 20 15
Stavanger 79 51 52 41
Poland Bydgoszcz, Gdansk Rzeszów, Wroclaw 44 64 64 50
Cracow 66 83 79 73
Szczecin (Stettin) 0000
Warsaw 58 74 70 67
Romania Bucarest 81 91 86 85▼A11993R2454 — EN — 01.04.2002 — 005.001 — 455▼M8
▼A1
Third countriesAirport of departureAirport of arrivalGothenburg
MalmöNorrköping
Stockholm
1 2 34567
all airports78 97 84 39
Russia Gorky, Kuibyshev, Perm 87 94 90 98
Rostov, Volgograd 73 59 92 95
St Petersburg 85 85 85 97
Moscow, Orel
Voronezh
Irkoutsk, Kirensk
Krasnoyarsk, NovosibirskKhabarovsk, Vladivostok 84 85 88 90
Omsk, Sverdlovsk 86 87 92 95
Serbia all airports78 92 83 83
Slovakia Bratislava 0000
Košice, Prešov 68 86 85 78
Slovenia all airports43 52 81 71
Switzerland Basel 0000
Bern 5654
Geneva 8866
Zurich 6432
Turkey (European Part) all airports9 10 90 89
Turkey (Asian Part) Adana, Afyon, Antalya, Elâzi ğ, Gaziantep, Isken-
derun, Kastamonu, Konya, Malatya, Samsun, Trébi-
zonde (Trabson) 32 34 93 93
Agri, Diyarbakir, Ezurum, Kars, Van 89 86 91 94
Akhisar, Ankara, Balikesir, Bandirma, Bursa,
Kütahya, Zonguldak 85 94 90 93▼A11993R2454 — EN — 01.04.2002 — 005.001 — 456
Third countriesAirport of departureAirport of arrivalGothenburg
MalmöNorrköping
Stockholm
1 2 34567
Ukraine Kiav 77 89 82 87
Lvov, Odessa, Simferopol 85 91 88 88
II. AFRICA
Algeria Algiers11 12 5 10
Annaba, Constantine 10 11 10 9
El Golea 34 34 32 31
Angola all airports65 68 65 64Benin all airports58 61 56 56
Botswana all airports 58 61 56 56
Burkina Faso all airports 56 59 54 53
Burundi all airports56 58 59 55
Cameroon all airports58 61 57 56Republic of Cape Verde all airports26 27 25 36
Central African Republic all airports50 53 49 48
Chad all airports56 59 54 53
Comorosall airports 65 67 64 64
Congo all airports63 66 62 61Djibouti all airports22 23 22 22
Egypt all airports22 23 22 22
Equatorial Guinea all airports57 60 57 53
Ethiopia all airports48 51 48 48
Gabon all airports58 61 57 56Gambia all airports26 27 25 36
Ghana all airports58 61 56 56▼A11993R2454 — EN — 01.04.2002 — 005.001 — 457
Third countriesAirport of departureAirport of arrivalGothenburg
MalmöNorrköping
Stockholm
1 2 34567
Guinea all airports51 53 49 48
Guinea Bissau all airports 51 53 49 48Ivory Coast all airports 58 61 56 56
Kenya all airports57 60 57 53
Lesotho all airports 58 61 56 56Liberia all airports51 53 49 48
Libya Benghazi, Tripoli 14 18 16 16
Sebha 32 28 29 27
Madagascar all airports 65 67 64 64Malawi all airports57 60 57 53
Mali all airports56 59 54 53
Mauritania all airports26 27 25 36Mauritiusall airports 65 67 64 64
Morocco Tangiers, Tetuan 0000
other airports10 10 9 9
Mozambique all airports65 67 64 64
Namibia all airports58 61 56 56
Niger all airports56 59 54 53Nigeria all airports58 61 56 56
Rwanda all airports56 58 59 55
São Tome and Principe all airports51 53 49 48Senegal all airports26 27 25 36Seychellesall airports 65 67 64 64
Sierra Leone all airports51 53 49 48▼A11993R2454 — EN — 01.04.2002 — 005.001 — 458
Third countriesAirport of departureAirport of arrivalGothenburg
MalmöNorrköping
Stockholm
1 2 34567
Somalia all airports57 60 57 53
Republic of South Africa, all airports70 75 72 71
St Helena all airports51 53 49 48
Sudan all airports42 45 42 42
Swaziland all airports58 61 56 56
Tanzania all airports57 60 57 53
Togo all airports58 61 56 56
Tunisia Djerba 11 12 10 10
Tunis
Uganda all airports56 58 59 55
Zaire all airports63 66 62 61
Zambia all airports65 67 64 64
Zimbabwe all airports65 67 64 64
III. AMERICA
1.NorthAmerica
Canada Edmonton, Vancouver, Winnipeg 84 83 81 80
Halifax, Montreal, Ottawa, Quebec, Toronto 74 74 71 69
Greenland all airports78 75 73 71
United Statesof America Akron, Albany, Atlanta, Baltimore, Bos ton, Buffalo,
Charleston, Chicago, Cincinnati, Columbus, Detroit,
Indianapolis, Jacksonville, Kansas City, New
Orleans, Lexington, Louisville, Memphis,
Milwaukee, Minneapolis, Nashville, New York,
Philadelphia, Pittsburg, St Louis, Washington 74 74 70 68▼A11993R2454 — EN — 01.04.2002 — 005.001 — 459
Third countriesAirport of departureAirport of arrivalGothenburg
MalmöNorrköping
Stockholm
1 2 34567
Albuquerque, Austin, Billings, Dallas, Denver,
Houston, Las Vegas, Los Angeles, Oklahoma,
Phoenix, Portland, Salt Lake City, San Francisco,
Seattle 59 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.CentralAmerica
Bahamasall airports 53 54 51 50Belize all airports61 61 59 58
Bermuda all airports53 54 51 50
Costa Rica all airports 61 61 59 58
Cuba all airports61 61 59 58
Curaçao all airports58 59 56 56
Dominican Republic all airports53 54 51 50
El Salvador all airports61 61 59 68
Guatemala all airports61 61 59 58
Haiti all airports53 54 51 51
Hondurasall airports 61 61 59 58
Jamaica all airports61 61 59 58Mexico all airports68 66 68 65
Nicaragua all airports61 61 59 58
Panama all airports61 61 58 58
Virgin Islands see West Indies▼A11993R2454 — EN — 01.04.2002 — 005.001 — 460
Third countriesAirport of departureAirport of arrivalGothenburg
MalmöNorrköping
Stockholm
1 2 34567
West Indies all airports 58 59 56 56
3.SouthAmerica
Argentina all airports64 66 63 62Aruba all airports58 59 56 56Bolivia all airports64 66 63 62Brazil all airports58 59 56 56Chile all airports64 66 63 62Colombia all airports58 59 56 56
Ecuador all airports58 59 56 56
Guyana all airports58 59 56 56Paraguay all airports64 66 63 62Peru all airports68 59 56 58Suriname all airports58 59 56 58Trinidad and Tobago all airports58 59 56 56Uruguay all airports64 66 63 62
Venezuela all airports58 59 56 56
IV. ASIA
Afghanistan all airports 94 97 96 97Armenia all airports22 21 20 20Azerbaijan all airports22 21 20 20Bahrein all airports19 20 33 33
Bangladesh all airports 94 97 96 97
Bhutan see Nepal▼A11993R2454 — EN — 01.04.2002 — 005.001 — 461
▼M8
Third countriesAirport of departureAirport of arrivalGothenburg
MalmöNorrköping
Stockholm
1 2 34567
Brunei see Malaysia
Burma see MyanmarChina all airports94 98 98 99
Cyprusall airports 2322
Georgia all airports22 21 20 20Hong Kong all airports96 99 97 98
India all airports94 97 96 97
Indonesia all airports 96 99 97 98Iran all airports22 21 20 20Iraq all airports22 21 20 20
Israel all airports 14 16 15 14
Japan all airports96 98 98 99Jordan all airports14 16 15 14
Kampuchea all airports94 97 96 97
Kazakhstan all airports 94 97 96 97Korea (North) all airports94 98 98 99
Korea (South) all airports94 98 98 99
Kuwait all airports22 21 20 20Kyrgyzstan all airports 92 96 94 96
Laosall airports 94 97 96 97
Lebanon all airports14 16 15 14Macao all airports96 99 97 98Malaysia all airports 96 99 97 98
Maldivesall airports 54 56 55 55▼M81993R2454 — EN — 01.04.2002 — 005.001 — 462
Third countriesAirport of departureAirport of arrivalGothenburg
MalmöNorrköping
Stockholm
1 2 34567
Muscat and Oman all airports 19 20 33 33
Mongolia all airports95 97 97 99
Myanmar all airports94 97 96 97Nepal all airports94 97 96 97
Oman see Muscat and Oman
Pakistan all airports 94 97 96 97
Philippinesall airports 96 99 97 98
Qatar all airports19 20 33 33
Saudi Arabia all airports19 20 33 33
Singapore all airports96 99 97 98Sri Lanka all airports54 56 55 55
Syria all airports14 16 15 14
Tajikistan all airports 92 96 94 96
Taiwan all airports96 99 97 98
Thailand all airports94 97 96 97
Turkmenistan all airports 92 96 94 96
United Arab Emiratesall airports 19 20 33 33Uzbekistan all airports 92 96 94 96
Vietnam all airports94 97 96 97
Yemen, Arab Republic all airports19 20 33 33
V. AUSTRALIA and OCEANIA all airports75 77 76 77▼M81993R2454 — EN — 01.04.2002 — 005.001 — 463
LIST X (Austria)
Third countriesAirport of departureAirport of arrivalIInnsbruck
KlagenfurtSalzburg
Vienna
1 2 34567
I. EUROPE
Albania all airports71 95 78 87
Armenia see Asia — — — — —
Belarusall airports 50 76 81 93
Bosnia-Herzegovine all airports 60 92 66 80
Bulgaria all airports72 96 76 83Croatia all airports42 60 33 38
Cyprus see Asia
Czech Republic Brno 15 22 20 39
Ostrava 41 50 53 87Prague 56 44 49 32
Estonia all airports 70 85 75 95
Faroe Islands all airports 17 17 21 16
Georgia see Asia — — — — —Gibraltar all airports0 0 0 0
Hungary all airports32 55 33 72Iceland all airports41 38 40 39
Latvia all airports83 79 92 94
Lithuania all airports68 74 76 93Former Yugoslav Republic of
Macedoniaall airports
72 91 78 88▼A11993R2454 — EN — 01.04.2002 — 005.001 — 464▼M8
▼A1
▼M8
▼A1
Third countriesAirport of departureAirport of arrivalIInnsbruck
KlagenfurtSalzburg
Vienna
1 2 34567
Malta all airports8 8 9 7
Moldova all airports69 82 77 96Montenegro all airports69 95 75 90
Norway Ålesund
Bodø, TrondheimAlta, Kirkenes6 6 6 6
Bergen 29 26 29 27
Kristiansand 11 9 10 9Oslo 17 16 17 17Stavanger 25 22 25 20
Poland Bydgoszcz, Cracow 38 47 47 80
Gdansk, Rzeszòw 46 54 86 69Wroclaw
Szczecin 0 0 0 0
Warsaw 73 61 82 82
Romania Bucarest 69 86 75 92
all other airports62 78 69 89
Russia Gorky, Kuibishev 81 81 84 97
Perm, Rostov, Volgograd
Saint Petersburg 82 83 88 96
Moscow, Orel 80 86 86 96Irkoutsk, KirenskKrasnoyarsk, Novosibirsk 94 97 96 99
Khabarovsk, Vladivostok 91 95 94 99▼A11993R2454 — EN — 01.04.2002 — 005.001 — 465
Third countriesAirport of departureAirport of arrivalIInnsbruck
KlagenfurtSalzburg
Vienna
1 2 34567
Omsk, Sverdlovsk
Serbia all airports52 75 60 87Slovak Republic Bratislava 0 0 0 0
Košice, Prešov 56 44 49 32
Slovenia all airports34 35 36 34Switzerland Basel 0 0 0 0
Bern 38 32 40 24Geneva 0 0 0 0Zurich 38 18 24 14
Turkey (European Part) all airports13 15 14 16Turkey (Asian Part) Adana, Afyon, Antalya, Elâzi ğ, Gaziantep, Isken-
derun, Kastamonu, Konya, Malatya, Samsun,
Trabzon (Trabson) 40 44 42 46
Agri, Diyarbakir, Ezurum, Kars, Van 85 94 89 97Akhisar, Ankara, Balikesir, Bandirma, Bursa,
Kütahya, Zonguldak 30 34 31 35
Ukraine Kiav 70 81 77 97
Lvov, Odessa, Simferopol 72 84 78 94
II. AFRICA
Algeria Algiers20 19 19 17
Annaba, Constantine 20 19 18 16El Golea 53 52 50 46
Angola all airports80 79 81 78Benin all airports75 76 74 72Botswana all airports 84 85 83 83▼A11993R2454 — EN — 01.04.2002 — 005.001 — 466
Third countriesAirport of departureAirport of arrivalIInnsbruck
KlagenfurtSalzburg
Vienna
1 2 34567
Burkina Faso all airports 74 72 74 70
Burundi all airports68 70 68 69Cameroon all airports74 73 72 72
Republic of Cape Verde all airports33 32 32 30
Central African Republic all airports67 69 66 66Chad all airports74 72 74 70
Comorosall airports 77 77 78 77
Congo all airports78 78 79 77Djibouti all airports61 60 68 62Egypt all airports29 31 30 31
Equatorial Guinea all airports74 73 72 72
Ethiopia all airports61 60 68 62Gabon all airports74 73 72 72
Gambia all airports33 32 32 30
Ghana all airports75 76 74 72Guinea all airports64 63 53 60
Guinea Bissau all airports 64 63 53 60
Ivory Coast all airports 75 76 74 72Kenya all airports69 69 71 70
Lesotho all airports 84 85 83 83
Liberia all airports64 63 53 60Libya Benghazi, Tripoli 45 48 45 44
Sebha 28 30 27 27
Madagascar all airports 77 77 78 77▼A11993R2454 — EN — 01.04.2002 — 005.001 — 467
Third countriesAirport of departureAirport of arrivalIInnsbruck
KlagenfurtSalzburg
Vienna
1 2 34567
Malawi all airports69 69 71 70
Mali all airports74 72 74 70Mauritania all airports33 32 32 30
Mauritiusall airports 77 77 78 77
Morocco Tangiers, Tetuan 0 0 0 0
other aeroports14 13 13 12
Mozambique all airports77 77 78 77
Namibia all airports84 85 83 83Niger all airports74 72 74 70Nigeria all airports75 76 74 72
Rwanda all airports68 70 68 69
São Tome and Principe all airports74 73 72 72Senegal all airports33 32 32 30
Seychellesall airports 77 77 78 77
Sierra Leone all airports64 64 53 60Somalia all airports69 69 71 70
Republic of South Africa all airports84 85 83 83
St Helena all airports74 73 72 72Sudan all airports55 55 57 56
Swaziland all airports84 85 83 83
Tanzania all airports69 69 71 70Togo all airports75 76 74 72Tunisia Djerba 22 22 21 19
Tunis▼A11993R2454 — EN — 01.04.2002 — 005.001 — 468
Third countriesAirport of departureAirport of arrivalIInnsbruck
KlagenfurtSalzburg
Vienna
1 2 34567
Uganda all airports68 70 68 69
Zaire all airports78 78 79 77Zambia all airports77 77 78 77
Zimbabwe all airports77 77 78 77
III. AMERICA
1.NorthAmerica
Canada Edmonton, Vancouver, Winnipeg 88 88 86 85
Halifax, Montreal, Ottawa, Quebec, Toronto 82 79 80 78
Greenland all airports64 62 63 61
United Statesof America Akron, Albany, Atlanta, Baltimore, Bos ton, America
Buffalo, Charleston, Chicago, Cincinnati, Columbus,
Detroit, Indianapolis, Jacksonville, Kansas City, New
Orleans, Lexington, Louisville, Memphis,
Milwaukee, Minneapolis, Nashville, New York,
Philadelphia, Pittsburg, St Louis, Washington 75 73 74 71
Albuquerque, Austin, Billings, Dallas, Denver,
Houston, Las Vegas, Los Angeles, Oklahoma,
Phoenix, Portland, Salt Lake City, San Francisco,
Seattle 65 63 64 62
Anchorage, Fairbanks, Juneau 91 88 89 87
Honolulu 79 77 78 76
Miami 60 59 59 57Puerto Rico 58 56 56 55
2.CentralAmerica
Bahamasall airports 57 56 56 54
Belize all airports65 63 64 62Bermuda all airports57 56 56 54▼A11993R2454 — EN — 01.04.2002 — 005.001 — 469
Third countriesAirport of departureAirport of arrivalIInnsbruck
KlagenfurtSalzburg
Vienna
1 2 34567
Costa Rica all airports 65 63 64 62
Cuba all airports65 63 64 62Curaçao all airports71 70 70 69
Dominican Republic all airports57 56 56 54
El Salvador all airports65 63 64 62Guatemala all airports57 56 56 54
Haiti all airports57 56 56 54
Hondurasall airports 65 63 64 62Jamaica all airports65 63 64 62Mexico all airports72 70 71 69
Nicaragua all airports65 63 64 62
Panama all airports65 63 64 62Virgin Islands see West Indies
West Indies all airports 71 71 70 70
3.SouthAmerica
Argentina all airports71 71 70 69
Aruba all airports66 65 65 63
Bolivia all airports71 71 70 69Brazil all airports66 65 65 63
Chile all airports71 71 70 69
Colombia all airports66 65 65 63Ecuador all airports66 65 65 63Guyana all airports66 65 65 63
Paraguay all airports71 71 70 69▼A11993R2454 — EN — 01.04.2002 — 005.001 — 470
Third countriesAirport of departureAirport of arrivalIInnsbruck
KlagenfurtSalzburg
Vienna
1 2 34567
Peru all airports66 65 65 63
Suriname all airports66 65 65 63Trinidad and Tobago all airports66 65 65 63Uruguay all airports71 71 70 69Venezuela all airports66 65 65 63
IV. ASIA
Afghanistan all airports 53 56 54 56
Armenia all airports89 96 92 97Azerbaijan all airports13 15 14 16Bahrein all airports26 28 27 28Bangladesh all airports 53 56 54 56Bhutan see NepalBrunei see Malaysia
Burma see Myanmar
China all airports70 73 72 73Cyprusall airports 3 7 3 7Georgia all airports89 96 92 97Hong Kong all airports80 82 80 82India all airports53 56 54 56Indonesia all airports 80 82 80 82Iran all airports89 96 92 97
Iraq all airports89 96 92 97
Israel all airports 24 26 24 26▼A11993R2454 — EN — 01.04.2002 — 005.001 — 471▼M8
Third countriesAirport of departureAirport of arrivalIInnsbruck
KlagenfurtSalzburg
Vienna
1 2 34567
Japan all airports96 98 97 100
Jordan all airports24 26 24 26Kampuchea all airports79 81 81 81
Kazakhstan all airports 92 96 94 99
Korea (North) all airports95 98 97 99Korea (South) all airports95 98 97 99
Kuwait all airports89 96 92 97
Kyrgyzstan all airports 92 96 94 99Laosall airports 79 81 81 81Lebanon all airports24 26 24 26
Macao all airports80 82 80 82
Malaysia all airports 80 82 80 82Maldivesall airports 71 73 69 73
Muscat and Oman all airports 26 28 27 28
Mongolia all airports95 97 96 99Myanmar all airports79 81 81 81
Nepal all airports53 56 54 56
Oman see Muscat and OmanPakistan all airports 53 56 54 56
Philippinesall airports 80 82 80 82
Qatar all airports26 28 27 28Saudi Arabia all airports26 28 27 28Singapore all airports80 82 80 82
Sri Lanka all airports71 73 69 73▼M81993R2454 — EN — 01.04.2002 — 005.001 — 472
Third countriesAirport of departureAirport of arrivalIInnsbruck
KlagenfurtSalzburg
Vienna
1 2 34567
Syria all airports24 26 24 26
Tajikistan all airports 92 96 94 99
Taiwan all airports80 82 80 82
Thailand all airports79 81 81 81
Turkmenistan all airports 92 96 94 99
United Arab Emiratesall airports 26 28 27 28
Uzbekistan all airports 92 96 94 99
Vietnam all airports79 81 81 81
Yemen, Arab Republic all airports26 28 27 28
V. AUSTRALIA and OCEANIA all airports73 74 73 73
LIST XI (Finland)
Third countriesAirport of departureAirport of arrivalHelsinki
TampereTurku
1 2 34567
I. EUROPE
Albania all airports98 94 97
Armenia see Asia — — — — —Belarusall airports 100 81 88
Bosnia-Herzegovina all airports 98 92 98▼M81993R2454 — EN — 01.04.2002 — 005.001 — 473
▼A1
▼M8
▼A1
Third countriesAirport of departureAirport of arrivalHelsinki
TampereTurku
1 2 34567
Bulgaria all airports98 92 97
Croatia all airports74 69 74Czech Republic Brno 51 60 66
Ostrava 97 88 95
Prague 62 59 65
Cyprus see AsiaEstonia all airports 100 29 34
Faroe Islands all airports 35 37 38
Georgia see Asia — — — — —
Gibraltar all airports0 0 0
Hungary all airports98 43 98
Iceland all airports60 63 64Latvia all airports91 67 63Lithuania all airports100 97 90
Former Yugoslav Republic of
Macedoniaall airports
98 92 97
Malta all airports4 3 4
Moldova all airports100 92 93Montenegro all airports98 92 97
Norway Ålesund 9 10 10
Bodø, Trondheim 36 41 41Alta, Kirkenes20 21 23Bergen 8 14 16
Kristiansand 32 39 38▼A11993R2454 — EN — 01.04.2002 — 005.001 — 474▼M8
▼A1
Third countriesAirport of departureAirport of arrivalHelsinki
TampereTurku
1 2 34567
Oslo
Stavanger
Poland Bydgoszcz, Cracow 97 84 97
Gdansk Rzeszów, Wroclaw 95 76 90
Szczecin 0 0 0
Warsaw 96 84 96
Romania all airports100 93 94
Russia Gorky, Kuibishev, Perm 100 88 93
Rostov, Volgograd 67 33 43
Saint Petersburg
Moscow, Orel 96 95 67
Irkoutsk, Kirensk 96 95 67
Krasnoyarsk, Novosibirsk 95 91 90Khabarovsk, Vladivostok
Omsk, Sverdlovsk
Serbia all airports94 93 96
Slovak Republic Bratislava 0 0 0
Košice 97 88 95
Slovenia all airports72 68 74
Switzerland Basel 0 0 0
Bern 5 5 6Geneva ►
C26◄► C26◄► C27◄
Zurich 2 2 2
Turkey (European Part) all airports100 93 97▼A11993R2454 — EN — 01.04.2002 — 005.001 — 475
Third countriesAirport of departureAirport of arrivalHelsinki
TampereTurku
1 2 34567
Turkey (Asian Part) Adana, Afyon, Antalya, Elâzi ğ, Gaziantep, Isken-
derun, Kastamonu, Konya, Malatya, Samsun, Trébi-
zonde (Trabson) 100 95 96
Agri, Diyarbakir, Ezurum, Kars, Van 100 94 96Akhisar, Ankara, Balikesir, Bandirma, Bursa,
Kütahya, Zonguldak 100 93 96
Ukraine Kiav 100 87 92
Lvov, Odessa, Simferopol 100 90 93
II. AFRIQUE
Algeria Algiers9 9 9
Annaba, Constantine 8 8 8
El Golea 28 28 29
Angola all airports62 61 62Benin all airports55 54 55Botswana all airports 67 66 67Burkina Faso all airports 50 49 50Burundi all airports54 53 34Cameroon all airports54 53 54
Republic of Cape Verde all airports23 22 23
Central African Republic all airports54 53 54Chad all airports50 49 50Comorosall airports 63 62 63Congo all airports60 59 60Djibouti all airports49 47 47Egypt all airports22 21 22▼A11993R2454 — EN — 01.04.2002 — 005.001 — 476
Third countriesAirport of departureAirport of arrivalHelsinki
TampereTurku
1 2 34567
Equatorial Guinea all airports45 45 45
Ethiopia all airports49 47 47
Gabon all airports54 53 53
Gambia all airports23 22 23
Ghana all airports55 54 55
Guinea all airports45 45 45
Guinea-Bissau all airports 45 45 45Ivory Coast all airports 55 54 55
Kenya all airports56 55 56
Lesotho all airports 67 66 67
Liberia all airports45 45 45
Libya Benghazi, Tripoli 15 15 15
Sebha 26 26 26
Madagascar all airports 63 62 63
Malawi all airports56 55 56
Mali all airports50 49 50
Mauritania all airports23 22 23
Mauritiusall airports 63 62 63Morocco Tangiers, Tetuan 0 0 0
all airports8 8 8
Mozambique all airports63 62 63
Namibia all airports67 66 67
Niger all airports50 49 50
Nigeria all airports55 54 55
Rwanda all airports54 53 54▼A11993R2454 — EN — 01.04.2002 — 005.001 — 477
Third countriesAirport of departureAirport of arrivalHelsinki
TampereTurku
1 2 34567
São Tome and Principe all airports45 45 45
Senegal all airports23 22 23Seychellesall airports 63 62 63Sierra Leone all airports45 45 45
Somalia all airports56 55 56
Republic of South Africa all airports67 66 67St Helena all airports45 45 45
Sudan all airports42 40 41
Swaziland all airports67 66 67Tanzania all airports56 55 56
Togo all airports55 54 55
Tunisia Djerba
Tunis9 9 9
Uganda all airports54 53 54
Zaire all airports60 59 60Zambia all airports63 62 63Zimbabwe all airports63 62 63
III. AMERICA
1.NorthAmerica
Canada Edmonton, Vancouver, Winnipeg 76 77 78
Halifax, Montreal, Ottawa, Quebec, Toronto 65 65 66
Greenland all airports65 67 68▼A11993R2454 — EN — 01.04.2002 — 005.001 — 478
Third countriesAirport of departureAirport of arrivalHelsinki
TampereTurku
1 2 34567
United Statesof America Akron, Albany, Atlanta, Baltimore, Bos ton, Buffalo,
Charleston, Chicago, Cincinnati, Columbus, Detroit,
Indianapolis, Jacksonville, Kansas City, New
Orleans, Lexington, Louisville, Memphis,
Milwaukee, Minneapolis, Nashville, New York,
Philadelphia, Pittsburg, St Louis, Washington 64 65 66
Albuquerque, Austin, Billings, Dallas, Denver,
Houston, Las Vegas, Los Angeles, Oklahoma,
Phoenix, Portland, Salt Lake City, San Francisco,
Seattle 56 56 57
Anchorage, Fairbanks, Juneau 80 80 81
Honolulu 81 82 83Miami 69 69 70Puerto Rico 67 67 68
2.CentralAmerica
Bahamasall airports 47 47 48Belize all airports55 55 56Bermuda all airports47 47 48
Costa Rica all airports 55 55 56
Cuba all airports55 55 56Curaçao all airports54 53 54Dominican Republic all airports47 47 48El Salvador all airports55 55 56Guatemala all airports55 55 56Haiti all airports47 47 48Hondurasall airports 55 55 56
Jamaica all airports55 55 56
Mexico all airports62 62 63▼A11993R2454 — EN — 01.04.2002 — 005.001 — 479
Third countriesAirport of departureAirport of arrivalHelsinki
TampereTurku
1 2 34567
Nicaragua all airports55 55 56
Panama all airports55 55 56
Virgin Islands see West IndiesWest Indies all airports 54 53 54
3.SouthAmerica
Argentina all airports60 60 60
Aruba all airports54 53 54
Bolivia all airports60 60 60Brazil all airports54 53 54
Chile all airports60 60 60
Colombia all airports54 54 53
Ecuador all airports54 53 54
Guyana all airports54 53 54Paraguay all airports60 60 60
Peru all airports54 53 54
Suriname all airports54 53 54
Trinidad and Tobago all airports54 53 54
Uruguay all airports60 60 60Venezuela all airports54 53 54
IV. ASIA
Afghanistan all airports 100 97 97Armenia all airports16 15 19
Azerbaijan all airports100 92 95
Bahrein all airports33 32 32▼A11993R2454 — EN — 01.04.2002 — 005.001 — 480
▼M8
Third countriesAirport of departureAirport of arrivalHelsinki
TampereTurku
1 2 34567
Bangladesh all airports 100 97 97
Bhutan see Nepal
Brunei see Malaysia
Burma see Myanmar
China all airports100 98 97
Cyprusall airports 7 7 7
Georgia all airports100 92 95Hong Kong all airports100 99 98
India all airports100 97 97
Indonesia all airports 100 99 98
Iran all airports16 15 19
Iraq all airports16 15 19
Israel all airports 16 15 15
Japan all airports100 98 98
Jordan all airports16 15 15
Kampuchea all airports100 97 97
Kazakhstan all airports 100 96 96
Korea (North) all airports100 97 97Korea (South) all airports100 97 97
Kyrgyzstan all airports 100 96 96
Kuwait all airports100 96 96
Laosall airports 100 97 97
Lebanon all airports16 15 15
Macao all airports100 99 98
Malaysia all airports 100 99 98▼M81993R2454 — EN — 01.04.2002 — 005.001 — 481
Third countriesAirport of departureAirport of arrivalHelsinki
TampereTurku
1 2 34567
Maldivesall airports 60 55 55
Muscat and Oman all airports 33 32 32
Mongolia all airports100 94 95
Myanmar all airports100 97 97
Nepal all airports100 97 97
Oman see Muscat and Oman
Pakistan all airports 100 97 97
Philippinesall airports 100 99 98Qatar all airports33 32 32
Saudi Arabia all airports33 32 32
Singapore all airports100 99 98
Sri Lanka all airports60 55 55
Syria all airports16 15 15
Tajikistan all airports 100 96 96
Taiwan all airports100 99 98
Thailand all airports100 97 97
Turkmenistan all airports 100 96 96
United Arab Emiratesall airports 33 32 32
Uzbekistan all airports 100 96 96
Vietnam all airports100 97 97
Yemen, Arab Republic all airports33 32 32
V. AUSTRALIA and OCEANIA all airports79 79 79▼M81993R2454 — EN — 01.04.2002 — 005.001 — 482
▼M6
ANNEX 26
CLASSIFICATIONOFGOODSSUBJECTTOUNITVALUES
CodeDescription
Species, varieties, CN code
1.10 New potatoes
►M180701 90 50 ◄
1.30 Onions(other than s eed)
0703 10 19
1.40 Garlic
0703 20 00
1.50 Leeks
ex 0703 90 00
1.60 Cauliflowers
►M180704 10 00 ◄
1.80 White cabbagesand red cabbages
0704 90 10
1.90 Sprouting broccoli or calabrese ( Brassica oleracea L.
convar.botrytis (L.)Alefvar.italica Plenck )
ex 0704 90 90
1.100 Chinese cabbage
ex 0704 90 90
1.110 Cabbage lettuce (head lettuce)
►M180705 11 00 ◄
1.130 Carrots
ex 0706 10 00
1.140 Radishes
ex 0706 90 90
1.160 Peas (Pisumsativum)
►M180708 10 00 ◄
1.170 Beans:
1.170.1 Beans (Vigna spp.,Phaseolus spp.)
►M18ex 0708 20 00 ◄
1.170.2 ►C3Beans(Phaseolus ssp.,vulgaris var.Compressus
Savi)◄
►M18ex 0708 20 00 ◄
1.180 Broad beans
ex 0708 90 001993R2454 — EN — 01.04.2002 — 005.001 — 483
▼M18
▼M6
▼M18
▼M6
▼M6
CodeDescription
Species, varieties, CN code
1.190 Globe artichokes
►M180709 10 00 ◄
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 ( Apiumgraveolens L., var.duke(Mill.)Pers .)
ex 0709 40 00
1.230 Chantarelles
0709 51 30
1.240 Sweet peppers
0709 60 10
1.270 Sweet potatoes, whole, fresh (intended for human consump-
tion)
0714 20 10
2.10 Chestnuts (Castanea spp.), fresh
ex 0802 40 00
2.30 Pineapples, fresh
ex 0804 30 00
2.40 Avocados, fresh
►M18ex 0804 40 00 ◄
2.50 Guavas and mangoes, fresh
ex 0804 50 00
2.60 Sweet oranges, fresh:
2.60.1 — Sanguines and semi-sanguines
►M180805 10 10 ◄
2.60.2 — Navels, Navelines, Navelates, Salustianas, Vernas,
Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and
Hamlins
►M180805 10 30 ◄
2.60.3 — Others
►M180805 10 50 ◄
2.70 Mandarins (including tangerines and satsumas), fresh; clem-
entines, wilkings and similar citrus hybrids, fresh:
2.70.1 — Clementines
►M18ex 0805 20 10 ◄
2.70.2 — Monrealesand Sats umas
►M18ex 0805 20 30 ◄
2.70.3 — Mandarines(SIC! Mandarins ) and wilkings
►M18ex 0805 20 50 ◄1993R2454 — EN — 01.04.2002 — 005.001 — 484
▼M18
▼M6
▼M6
CodeDescription
Species, varieties, CN code
2.70.4 — Tangerinesand others
►M18ex 0805 20 70
ex 0805 20 90 ◄
2.85 ►M18Limes(Citrus aurantifolia ,Citrus latifolia ),
fresh◄
►M18ex 0805 30 90
ex 0805 90 00 ◄
2.90 Grapefruit, fresh:
2.90.1 — white
►M18ex 0805 40 00 ◄
2.90.2 — pink
►M18ex 0805 40 00 ◄
2.100 Table grapes
►M180806 10 10 ◄
2.110 Water melons
►M180807 11 00 ◄
2.120 Melons(other than water melons ):
2.120.1 — Amarillo, Cuper, Honey Dew (including Cantalene),
Onteniente, Piel de Sapo (including Verde Liso),
Rochet, Tendral, Futuro
►M18ex 0807 19 00 ◄
2.120.2 — other
►M18ex 0807 19 00 ◄
2.140 Pears
2.140.1 ►M18Pears— Nas hi ( Pyrus pyrifolia ), Ya (Pyrus
Bretscheideri )◄
►M18ex 0808 20 50 ◄
2.140.2 Other
►M18ex 0808 20 50 ◄
2.150 Apricots
►M180809 10 00 ◄
2.160 Cherries
►M180809 20 05
0809 20 95 ◄
2.170 Peaches
►M180809 30 90 ◄
2.180 Nectarines
►M18ex 0809 30 10 ◄
2.190 Plums
►M180809 40 05 ◄
2.200 Strawberries
►M180810 10 00 ◄
2.205 Raspberries
►M180810 20 10 ◄
2.210 Fruit of the species (Vaccinium myrtillus)
0810 40 301993R2454 — EN — 01.04.2002 — 005.001 — 485
▼M6
CodeDescription
Species, varieties, CN code
2.220 Kiwi fruit (Actinidia chinensis Planch.)
►M180810 50 00 ◄
2.230 Pomegranates
ex 0810 90 85
2.240 Khakis(including Sharonfruit )
ex 0810 90 85
2.250 Lychees
ex 0810 90 301993R2454 — EN — 01.04.2002 — 005.001 — 486
ANNEX27
MARKETINGCENTRESFORTHEPURPOSEOFCALCULATINGUNITPRICESBYCLASSIFICATIONHEADING
Headi-
ngCN codeBelgi-
umGermanyGree-
ceSpain France ItalyNeth-
erlan-
dsAustr-
iaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
Le Havre
Marseille
Perpignan
Rungis
Milan
RotterdamVienna
London
1.10 0701 90 50 X X X X X X X X X
1.30 0703 10 19 X X X X X X X X X X1.40 0703 20 00 X X X X X X X X X X X
1.50 ex 0703 90 00 X X X X X
1.60 0704 10 00 X X X X X1.80 0704 90 10 X X X X X1.90 ex 0704 90 90
(Broccoli)XX XXX X
1.100 ex 0704 90 90
(Chinese
cabbage)XXX XX X X X X
1.110 0705 11 00 X X X X X X
1.130 ex 0706 10 00 X X X X X X X X1.140 ex 0706 90 90 X X X X X X1.160 0708 10 00 X X X X X X X X
1.170.1 ex 0708 20 00 X X X X X X X X X▼M181993R2454 — EN — 01.04.2002 — 005.001 — 487
Headi-
ngCN codeBelgi-
umGermanyGree-
ceSpain France ItalyNeth-
erlan-
dsAustr-
iaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
Le Havre
Marseille
Perpignan
Rungis
Milan
RotterdamVienna
London
1.170.2 ex 0708 20 00
(vulgarisvar.
Compressus
savi)XXX X XXXX
1.180 ex 0708 90 00 X X X X X X X
1.190 0709 10 00 X X X X X X1.200.1 ex 0709 20 00
(Green aspar-
agus)XX X X XXXX X
1.200.2 ex 0709 20 00
(Other aspar-
agus)XXX X XX XX
1.210 0709 30 00 X X X X X X X
1.220 ex 0709 40 00 X X X X X X1.230 0709 51 30 X X X X X
1.240 0709 60 10 X X X X X X X X X X X
1.270 0714 20 10 X X X X X X X X2.10 ex 0802 40 00 X X X X X X2.30 ex 0804 30 00 X X X X X X X2.40 ex 0804 40 00 X X X X X X X2.50 ex 0804 50 00 X X X X X X▼M181993R2454 — EN — 01.04.2002 — 005.001 — 488
Headi-
ngCN codeBelgi-
umGermanyGree-
ceSpain France ItalyNeth-
erlan-
dsAustr-
iaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
Le Havre
Marseille
Perpignan
Rungis
Milan
RotterdamVienna
London
2.60.1 0805 10 10 X X X X X X X X X
2.60.2 0805 10 30 X X X X X X X X X X X X2.60.3 0805 10 50 X X X X X X X X X X
2.70.1 ex 0805 20 10 X X X X X X X X X X X
2.70.2 ex 0805 20 30 X X X X X X X X X
2.70.3 ex 0805 20 50 X X X X X X X
2.70.4 ex 0805 20 70
ex 0805 20 90XX XX X X X X X X
2.85 ex 0805 30 90
ex 0805 90 00
(Citrus
aurantifolia,
Citruslati-
folia)XX X X XX
2.90.1 ex 0805 40 00
(Grapefruit,
white)X X XX X XXX X X
2.90.2 ex 0805 40 00
(Grapefruit
pink)XX XX X X X X X
2.100 0806 10 10 X X X X X X X X X X
2.110 0807 11 00 X X X X X X X▼M181993R2454 — EN — 01.04.2002 — 005.001 — 489
Headi-
ngCNcodeBelgi-
umGermanyGree-
ceSpainFranceItalyNeth-
erlan-
dsAustr-
iaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
LeHavre
MarseillePerpignan
Rungis
Milan
RotterdamVienna
London
2.120.1ex08071900
(Melons:
Amarillo,
etc.)XXXXXXX
2.120.2ex08071900
(Melons:
others)XXXXXXX
2.140.1ex08082050
(Pears:Nashi
andYa)XX X X XX X XX
2.140.2ex08082050
(Pears:other)XXXXXXXXXXXX
2.15008091000XXXXXXXXX
2.16008092005
08092095XXXXXXXX
2.17008093090
(Peaches)XXXXXXXXX
2.180ex08093010
(Nectarines)XX X XXX X XX
2.19008094005XXXXXXXXX
2.20008101000XXXXXXXX
2.20508102010XXXXXXX
2.21008104030XXXXXX▼M181993R2454—EN—01.04.2002—005.001—490▼C6
Headi-
ngCNcodeBelgi-
umGermanyGree-
ceSpainFranceItalyNeth-
erlan-
dsAustr-
iaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
LeHavre
MarseillePerpignan
Rungis
Milan
RotterdamVienna
London
2.22008105000XXXXXX
2.230ex08109085
(Pomegra-
nates)XX XX X X
2.240ex08109085
(Khakis,
Sharon)XXXXXX
2.250ex08109030
(Lychees)XXX XX X XX▼C61993R2454 — EN — 01.04.2002 — 005.001 — 491▼M18
▼B
ANNEX 28
1993R2454 — EN — 01.04.2002 — 005.001 — 492
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 493
▼B
ANNEX 29
1993R2454 — EN — 01.04.2002 — 005.001 — 494
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 495
▼B
ANNEX 30
TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A
COMMUNITYAIRPORT
(Article 196)
1. CHARACTERISTICS
The tag referred to in Article 196 shall be designed in such a way as to
prevent itsre-us e.
(a) This tag shall bear a green stripe of a least 5 mm width along the full
length of the two edges of its routing and identification sections.
Moreover, these green stripes may extend also to other parts of the
baggage tag, with the exception of all areass howing the barcoded tag
number which must be printed on an unobscured white background.
(See specimens at 2(a))
(b) For ‘expedite baggage’, the tag shall be similar to the specified in IATA
resolution No 743a with green instead of red stripes along its edges. (See
specimen at 2(b))1993R2454 — EN — 01.04.2002 — 005.001 — 496
▼B
2. MODELS
a)
1993R2454 — EN — 01.04.2002 — 005.001 — 497
▼B
b)
1993R2454 — EN — 01.04.2002 — 005.001 — 498
▼B
ANNEX 31
►(1)M51993R2454 — EN — 01.04.2002 — 005.001 — 499
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 500
▼B
►(1)M51993R2454 — EN — 01.04.2002 — 005.001 — 501
▼B
►(1)M51993R2454 — EN — 01.04.2002 — 005.001 — 502
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 503
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 504
▼B
►(1)A11993R2454 — EN — 01.04.2002 — 005.001 — 505
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 506
▼B
►(1)M51993R2454 — EN — 01.04.2002 — 005.001 — 507
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 508
▼B
►(1)M51993R2454 — EN — 01.04.2002 — 005.001 — 509
▼B
►(1)M51993R2454 — EN — 01.04.2002 — 005.001 — 510
▼B
ANNEX 32
►(1)M51993R2454 — EN — 01.04.2002 — 005.001 — 511
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 512
▼B
►(1)M51993R2454 — EN — 01.04.2002 — 005.001 — 513
▼B
►(1)M51993R2454 — EN — 01.04.2002 — 005.001 — 514
▼B
►(1)A11993R2454 — EN — 01.04.2002 — 005.001 — 515
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 516
▼B
ANNEX 33
►(1) (2) (3)M51993R2454 — EN — 01.04.2002 — 005.001 — 517
▼B
►(1) (2) (3)M51993R2454 — EN — 01.04.2002 — 005.001 — 518
▼B
►(1) (2) (3)M51993R2454 — EN — 01.04.2002 — 005.001 — 519
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 520
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 521
▼B
►(1) (2) (3)M51993R2454 — EN — 01.04.2002 — 005.001 — 522
▼B
►(1) (2) (3)M51993R2454 — EN — 01.04.2002 — 005.001 — 523
▼B
►(1) (2) (3)M51993R2454 — EN — 01.04.2002 — 005.001 — 524
▼B
ANNEX 34
►(1) (2) (3)M51993R2454 — EN — 01.04.2002 — 005.001 — 525
▼B
►(1) (2) (3)M51993R2454 — EN — 01.04.2002 — 005.001 — 526
▼B
►(1) (2) (3)M51993R2454 — EN — 01.04.2002 — 005.001 — 527
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 528
▼B
ANNEX 35
INDICATIONOFTHECOPIESOFTHEFORMSSHOWNINANNEXES
31AND33ONWHICHPARTICULARSSHOULDAPPEARBYASELF-
COPYINGPROCESS
(Counting copy 1)
Box number Copies
I. BOXES FOR OPERATORS
1 1 to 8
except middle subdivision:1t o3
21 t o 5 (
1)
3 1 to 84 1 to 85 1 to 8
6 1 to 8
7 1 to 381 t o 5 (
1)
9 1 to 3
10 1 to 311 1 to 3
12 —
13 1 to 314 1 to 415 1 to 815a 1 to 315b 1 to 3
16 1, 2, 3, 6, 7 and 8
17 1 to 817a 1 to 317b 1 to 318 1 to 5 (
1)
19 1 to 5 (1)
20 1 to 3
21 1 to 5 (1)
22 1 to 323 1 to 324 1 to 325 1 to 5 (
1)
26 1 to 3
27 1 to 5 (1)
28 1 to 329 1 to 330 1 to 331 1 to 832 1 to 8
33 first subdivision on the left: 1 to 8
remainder: 1 to 3
34a 1 to 31993R2454 — EN — 01.04.2002 — 005.001 — 529
▼B
Box number Copies
34b 1 to 3
35 1 to 8
36 —
37 1 to 3
38 1 to 8
39 1 to 3
40 1 to 5 (1)
41 1 to 3
42 —
43 —
44 1 to 5 (1)
45 —
46 1 to 3
47 1 to 3
48 1 to 3
49 1 to 3
50 1 to 8
51 1 to 852 1 to 8
53 1 to 8
54 1 to 4
55 —
56 —
II. ADMINISTRATIVE BOXES
A1 t o 4 (
2)
B 1 to 3
C1 t o 8 (2)
D 1 to 4
►M19(1) Under no circumstances may users be required to complete these boxes on
copy No 5 for the purposes of transit. ◄
(2) The Member State of dispatch can choose whether these particulars appear on the
copiess pecified.1993R2454 — EN — 01.04.2002 — 005.001 — 530
▼B
ANNEX 36
INDICATIONOFTHECOPIESOFTHEFORMSSHOWNINANNEXES
32AND34ONWHICHPARTICULARSSHOULDAPPEARBYASELF-
COPYINGPROCESS
(Counting copy 1/6)
Box number Copies
I. BOXES FOR OPERATORS
1 1 to 4
except middle subdivision: 1 to 3
2 1 to 4
3 1 to 44 1 to 4
5 1 to 4
6 1 to 4
7 1 to 3
8 1 to 49 1 to 3
10 1 to 3
11 1 to 312 1 to 3
13 1 to 3
14 1 to 4
15 1 to 4
15a 1 to 315b 1 to 3
16 1 to 3
17 1 to 417a 1 to 3
17b 1 to 3
18 1 to 4
19 1 to 4
20 1 to 321 1 to 4
22 1 to 3
23 1 to 324 1 to 3
25 1 to 4
26 1 to 3
27 1 to 4
28 1 to 329 1 to 3
30 1 to 3
31 1 to 432 1 to 4
33 first subdivision on the left:
1t o4remainder: 1 to 3
34a 1 to 31993R2454 — EN — 01.04.2002 — 005.001 — 531
▼B
Box number Copies
34b 1 to 3
35 1 to 4
36 1 to 3
37 1 to 3
38 1 to 4
39 1 to 3
40 1 to 4
41 1 to 3
42 1 to 3
43 1 to 3
44 1 to 4
45 1 to 3
46 1 to 3
47 1 to 3
48 1 to 3
49 1 to 3
50 1 to 4
51 1 to 452 1 to 4
53 1 to 4
54 1 to 4
55 —
56 —
II. ADMINISTRATIVE BOXES
A1 t o 4 (
1)
B 1 to 3
C 1 to 4
D/J 1 to 4
(1) The Member State of dispatch can choose whether these particulars appear on the
copiess pecified.1993R2454 — EN — 01.04.2002 — 005.001 — 532
▼B
ANNEX 37
EXPLANATORYNOTE ►M8(1)◄
TITLE I
Generalremarks
A.Generaldescription
The formsand continuation formsare to be us ed:
(a) where Community legislation refers to a declaration of export (dispatch),
release for free circulation (introduction), entry for any other customs
procedure, including the Community transit procedure or re-exportation;
(b) as necessary during the transitional period provided for in the Act of
Accession for trade between the Community as constituted at 31
December 1985 and Spain or Portugal, and between those two Member
States, in respect of goods for which customs duties and charges having
equivalent effect have not yet been fully eliminated or which remain
subject to other measures provided for in the act of accession;
(c) where Community rules specifically provide for their use.
The forms and continuation forms used for this purpose comprise the copies
needed to complete the formalitiesrelating to one or more cus tomsproce-
dures (export, transit or other procedure at import), taken from a set of
eight copies:
— copy 1 which isto be retained by the authoritiesof the Member State in
which export (dispatch) or Community transit formalities are completed,
— copy 2 which is to be used for statistical purposes by the Member State
of export. This copy can equally be used for statistical purposes by the
Member State of dispatch in the cases of trade with parts of the customs
territory of the Community with a different fiscal regime,
— copy 3 which isreturned to the exporter after being s tamped by the
customs authority,
— copy 4 which isto be kept by the office of des tination upon completion
of the Community transit operation or as T2L document providing
evidence of Community status of the goods,
— copy 5 which isthe return copy for the Community trans it procedure,
— copy 6 which isto be retained by the authoritiesof the Member State in
which arrival formalitiesare completed,
— copy 7 which is to be used for statistical purposes by the Member State
of destination ►M19(for arrival formalities) ◄including the cases of
trade between the partsof the cus tomsterritory of the Community with a
different fiscal regime,
— copy 8 which is returned to the consignee after being stamped by the
customs authority.
Various combinations are therefore possible, such as:
— export, outward processing or re-export: copies 1, 2 and 3,
— Community transit: copies 1, 4 and 5,— other customs procedures at import: copies 6, 7 and 8.
In addition, there are circumstances in which the Community status of the
goods in question has to be proved at destination. In such cases copy 4
should be used as T2L document.
Operators may, if they wish, use privately printed subsets combining the
appropriate copiesprovided that they conform to the official s pecimen.
Each subset must be designed in such a way that where boxes must contain
identical information in the two Member Statesinvolved, thismay be
entered directly by the exporter or the principal on copy 1 and will then
appear, by meansof chemical treatment of the paper, on all the copies .
Where, however, for any reason (in particular where the content of the infor-
mation isdifferent depending on the s tage of the operation involved) the1993R2454 — EN — 01.04.2002 — 005.001 — 533
(1) The term ‘EFTA’ in thisAnnex refersnot only to the EFTA countriesbut to the other
non-Community contracting partiesto the Conventionson a common trans it procedure
and on the simplification of formalities in trade in goods.▼M19
▼B
▼B
information isnot to be trans mitted from one Member State to another, the
desensitization of the self-copying paper must restrict reproduction to the
copiesconcerned.
Where declarations are to be processed by computer, it is possible to use
subsets taken from sets in which each copy may have a dual function: 1/6,
2/7, 3/8, 4/5.
In this case, in each subset, the numbers of the copies being used must be
shown by deleting the numbers, in the margin of the form, referring to the
copiesnot being us ed.
Each subset thus defined must be designed so that the particulars which have
to appear on each copy will be reproduced by meansof chemical treatment
of the paper.
When, pursuant to Article 205 of this Regulation, declarations for export
(dispatch), transit or entry for another customs procedure at import (destina-
tion), or documentscertifying the Community s tatusof goodsnot being
moved under internal Community transit procedure are drawn up on plain
paper by means of official or private-sector data-processing systems, the
said declarations or documents must comply as to their format with all the
conditionslaid down by the Cus tomsCode or thisRegulation, including
those relating to the back of the form (in respect of copies used under
Community transit procedure) except:
— the colour used for printing,
— the use of italic characters,
— the printing of a background for the Community transit boxes.
Where a transit declaration is processed at an office of departure by a
computerised system, one copy of the declaration must be lodged at that
office.
B.Particularsrequired
1. Maximum list of boxes
The formscontain a number of boxesonly s ome of which will be us ed,
depending on the customs procedure(s) in question.
Without prejudice to the application of simplified procedures or the
specific provisions concerning each box in Title II, the following is the
maximum list of boxes which may be completed for each procedure:
— export formalities, outward processing and re-export:
boxes 1 (first and second subdivisions), 2, 3, 4, 5, 6, 7, 8, 9, 10, 11,
13, 14, 15, 15a, 15b, 16, 17, 17a, 18, 19, 20, 21, 22, 23, 24, 25, 26,
27, 28, 29, 30, 31, 32, 33, 34a, 34b, 35, 37, 38, 39, 40, 41, 44, 46, 47,48, 49, ►
M550◄and 54.
However, asregardsto the re-exportation formalitiesdis charging the
customs warehousing procedure, the maximum list of boxes must
correspond to the maximum list of boxes required for the formalities
of entry into a customs warehouse,
— Community transit formalities:
boxes 1 (third subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 26,
27, 31, 32, 33 (first subdivision), 35, 38, 40, 44, 50, 51, 52, 53, 55
and 56 (i.e. except for box 26, those with a green background),
— formalitiesfor other cus tomsproceduresat import, except for the
customs warehousing procedure (release for free circulation, inward
processing, temporary importation and processing under customs
control):
boxes 1 (first and second subdivisions), 2, 3, 4, 5, 6, 7, 8, 9, 10, 11,
12, 13, 14, 15, 15a, 16, 17, 17a, 17b, 18, 19, 20, 21, 22, 23, 24, 25,
26, 27, 28, 29, 30, 31, 32, 33, 34a, 35, 36, 37, 38, 39, 40, 41, 42, 43,
44, 45, 46, 47, 48, 49 and 54,
— formalities for entry into a customs warehouse:
boxes 1 (first and second subdivisions) 3, 5, 7, 8, 14, 15, 15a, 16, 17,
17a, 17b, 19, 21, 25, 26, 27, 29, 30, 31, 32, 33, 34a, 34b, 35, 37, 38,
►M140◄, 41,►M144◄, 46, 47, 49 and 54.1993R2454 — EN — 01.04.2002 — 005.001 — 534
▼M21
▼B
▼M19
▼B
▼B
2. Minimum list
Without prejudice to the application of simplified procedures in a
customs declaration, the following boxes must be completed, in accor-
dance with the notesin Title II on the boxesin ques tion:
(a) the boxesto be us ed 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 boxesto be us ed for a declaration of entry for the outward
processing procedure are as follows:
(aa) boxes 1 (first subdivision), 2, 3, 5, 14, 17a, 19, 21, 25, 26, 31,
32, 33, 37, 38, 40, 41, 44, 46 and 54;
(bb) in box 44 the reference to the authorization or:
— the reference to the request for authorization where Article
751 (1) isapplied, or
— the information referred to in Article 760 (2), where it may
be inserted in this box when the simplified procedures for
issue of an authorization are applicable;
(c) the boxes to be used for a transit declaration are as follows:
boxes 1 (third subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 26,
27, 31, 32, 33 (first subdivision), 35, 38, 40, 44, 50, 51, 52, 53, 55
and 56 (i.e. those with a green background);
(d) the boxes to be used for a declaration for release for free circulation
are asfollows :
boxes: 1 (first subdivision), 3, 5, 8, 14, 15, 15a, 16, 19, 21, 25, 26,
31, 32, 33, 34a, ►M336◄, 37, 38, 41, 44, 46, 47 and 54.
Where goodseligible for relief from import dutiesare involved in
accordance with Article 184 of the Code, the particularsreferred to
in box 16, 34 and 38 shall not be required, unless the customs autho-
rities consider it necessary for the application of the provisions
governing the release for free circulation of the goods concerned.
Where goods eligible for relief from import duties or those subject to
a zero imposition are involved in accordance with Article 184 of the
Code, the particularsreferred to in box 47 s hall not be required,
unless the customs authorities consider it necessary for the applica-
tion of the provisions governing the release for free circulation of
the goodsconcerned.
Where the declaration for release for free circulation is accompanied
by an origin certificate or the document referred to in Article 178 of
thisRegulation, Member Statesmay exempt the declarant from the
requirement to use boxes 16 and 34 and/or 47, respectively;
(e) the boxes to be used for a declaration of entry for a customs proce-
dure with economic impact, except for the customs warehousing and
outward processing procedures, are as follows:
(aa) boxes 1 (first subdivision), 3, 5, 8, 14, 15, 15a, 19, 21, 25, 26,
31, 32, 33, 34, 37, 38, 41, 44, 46, 47 and 54;
(bb) in box 44, the reference to the authorization or:
— the reference to the request, where the second subparagraph
of Article 556 (1), applies, or
— the information referred to in Articles568 (3), 656 (3) or
695 (3) where it may be inserted in this box when the
simplified procedures for issue of an authorization are
applicable;
(f) the boxesrequired for a declaration of entry for the cus tomsware-
housing procedure, except for pre-financed goods, are as follows:
(aa) for type A, B, C, E and F warehouses:
boxes: 1 (first subdivision), 3, 5, ►M18◄, 14, 19,
►M4 ◄, 31, 32, ►M135◄, 37, 38,
►M140, 44 ◄, 49 and 54.
Where an authorisation for a type E warehouse provides for the
procedureslaid down for a type D to be applied, boxes33 and
47 shall also be required;1993R2454 — EN — 01.04.2002 — 005.001 — 535
▼M19
▼B
▼M20
▼B
(bb) for type D warehouses:
boxes: 1 (first subdivision), 3, 5, ►M18◄, 14, 19,
►M4 ◄, 31, 32, 33, ►M135◄, 37, 38,
►M140, 44 ◄, 47, 49 and 54.
The boxesrequired for a declaration entering pre-financed goodsfor
the customs warehousing procedure are the following:
boxes 1 (first subdivision), 3, 5, ►M18◄, 14, 17, 19,
►M4 ◄, 31, 32, 33, ►M135◄, 37, 38,
►M140◄, 41, 44, 49 and 54;
(g) the boxes to be used for a declaration of entry for a customs proce-
dure discharging a customs procedure with economic impact, except
for the outward processing procedure, shall be the boxes referred to
in the minimum list laid down for the customs procedure in question.
In addition to the boxesreferred to in the indent above, the following
shall be necessary for the discharge of a customs procedure with
economic impact, other than the outward processing procedure or
customs warehousing:
— in box 44: the reference to the authorization,
— in box 31: where appropriate, the specific information laid down
in Articles610, 644 and 711.
For declarationsfor releas e for free circulation under the outward
processing procedure, box 44 must show the reference to the author-
ization or, in the case referred to in Article 761, the information
required for issue of the authorization.
In cases where the declaration of entry for a customs procedure
serves to discharge the customs warehousing procedure, box 49 is to
be filled in, in addition to the information laid down in the first two
subparagraphs above;
(h) the boxes to be used for a re-exportation declaration discharging a
customs procedure with economic impact are as follows:
(aa) in the cases discharging the customs warehousing procedure the
particularsrequired at (f) (aa);
(bb) in cases discharging other customs procedures with economic
impact, the particularsrequired at (a);
(i) evidence of Community status of goods (T2L):
boxes 1 (third subdivision), 2, 3, 4, 5, 14, 31, 32, 33, 35, 38, 40, 44
and 54.
C.Instructionsforuseoftheform
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 formsmus t be completed by typewriter or by a mechanographical or
similar process. For ease of completion by typewriter the form should be
inserted in the machine in such a way that the first letter of the particulars
to be entered in box 2 isplaced in the pos ition 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 thisisallowed in that Member State. The s ame appliesto the
particulars to be given on the copies used for the purposes of the Community
transit procedure.
The form must contain no erasures or overwritting (SIC! overwriting). Any
alterations must be made by crossing out the incorrect particulars and adding
those required. Any alterations made in this way must be initialled by the
person making them and expressly endorsed by the competent authorities.
The latter may, where necessary, require a new declaration to be lodged.
In addition, the formsmay be completed us ing an automatic reproduction
process instead of any of the procedures mentioned above. They may also
be produced and completed by thismeanson condition that the provis ions
concerning the specimen forms, format, language used, legibility, absence
of erasures and overwriting, and amendments are strictly observed.
Only numbered boxes are to be completed by operators. The other boxes,
identified by a capital letter, are for administrative use.1993R2454 — EN — 01.04.2002 — 005.001 — 536
▼B
Without prejudice to Article 205 the copieswhich are to remain at the office
of export/dispatch or departure must bear the original signature of the
persons concerned.
The lodging with a customs office of a declaration signed by the declarant or
his representative shall indicate that the person concerned is declaring the
goodsin ques tion for the procedure applied for and, without prejudice to
the possible application of sanctions, shall be held responsible, in accordance
with the provisions in force in the Member States, in respect of:
— the accuracy of the information given in the declaration,
— the authenticity of the documentsattached,
— the observance of all the obligations inherent in the entry of the goods in
question under the procedure concerned.
The signature of the principal or, where applicable, of his authorized repre-
sentative, commits him to all particulars relating to the Community transit
operation pursuant to the provisions on Community transit laid down in the
Code and in this Regulation and as listed in section B above.
AsregardsCommunity trans it formalitiesand formalitiesat des tination, it
should be noted that it is in the interests of each person intervening in the
operation to check the contentsof hisdeclaration. In particular, any dis cre-
pancy found by the person concerned between the goods which he must
declare and particulars already entered on the forms being used must imme-
diately be notified by that person to the customs authority. In such cases the
declaration must then be made on fresh forms.
Subject to Title III hereafter, where a box is not to be used, it should be left
blank.
TITLE II
Particulars tobeentered inthevariousboxes
A.Export (or dispatch), re-export, outward processing and/or Community
transitformalities
1. Declaration
Enter ‘EX’ or ‘EU’ or ‘COM’ as appropriate, in the first subdivision;
leave blank if the form is used for Community transit purposes only or
where the Community transit procedure is not being used, but the form
is used to prove the Community status of the goods.
In the second subdivision, enter the type of declaration in accordance
with the Community code provided for that purpose (item for optional
use by the Member States). Do not enter any symbol if the form is
used only for Community transit or for evidence of Community status
of goods.
In the third subdivision, enter ‘T1’, ‘T2’ or ‘T2F’ where the Community
transit procedure is used, or ‘T2L’ or ‘T2LF’ where the Community
transit procedure is not used but the Community status of goods must
be proved.
2. Consignor/exporter
Enter the full name and address of the person or company concerned.
Asto the identification number, the Member Statesmay s upplement the
explanatory note to include the identification number allocated to the
person or company concerned by the competent authorities for tax,
statistical or other purposes. In the case of groupage consignments, the
Member Statesmay 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
trans it. However, thisbox ismandatory when the form isus ed for
evidence of Community status of the goods.
3. Forms
Enter the number of the subset in relation to the total number of subsets
of formsand continuation formsus ed. For example, if there isone EX
form and two EX/c forms, indicate on the EX form ‘1/3’, on the first
EX/c form ‘2/3’ and on the second EX/c form ‘3/3’.1993R2454 — EN — 01.04.2002 — 005.001 — 537
▼M13
▼B
▼B
Where the declaration coversonly one item, i.e. only one ‘des cription 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 establishing the number of forms.
4. Loading lists
Enter in figuresthe number of loading lis tsattached, if any, or of
descriptive commercial lists authorized by the competent authority.
Box for optional use by the Member States in respect of export formal-
ities, re-exportation or entry to outward processing.
5. Items
Enter the total number of itemsdeclared by the pers on concerned in all
the forms and continuation forms (or loading lists or commercial lists)
used. The number of items must correspond to the number of ‘descrip-
tion of the goods’ boxes to be completed.
6. Total packages
Box for optional use by the Member States.Enter the total number of packages making up the consignment in ques-
tion.
7. Reference number
Optional item for users, to contain the commercial reference number
allocated by the person concerned to the consignment in question.
8. Consignee
Enter the full name address of the person(s) or company(ies) to whom
the goods are to be delivered. In the case of groupage consignments,
the Member Statesmay provide that the word ‘various ’ be entered in
this box, and the list of consignees attached to the declaration.
Box for optional use by the Member States in respect of export formal-
ities, entry to outward processing and re-exportation of goods entered
into an economic customs procedure. It must be completed in respect
of Community transit formalities. However, the Member States may
allow this box to be left blank where the consignee is established neither
in the Community nor in an EFTA country.
Indication of the identification number isoptional at thiss tage.
9. Person responsible for financial settlement
Box for optional use by the Member States (the person who is respon-
sible for the repatriation of the funds relating to the transaction).
10. Country of first destination
Box for optional use by the Member States.
11. Trading country
Box for optional use by the Member States.
13. Common agricultural policy (CAP)
Box for optional use by the Member States (particulars concerning the
implementation of agricultural policy).
14. Declarant or representative of the exporter/consignor
Enter the full name and address of the person or company concerned. If
the declarant and the exporter/consignor are the same person, enter
‘exporter’ or ‘consignor’.
Asto the identification number, the Member Statesmay s upplement the
user notice to include the identification number allocated to the person
or company concerned by the competent authorities for tax, statistical or
other purposes.1993R2454 — EN — 01.04.2002 — 005.001 — 538
▼B
15. Country of dispatch/export
Box for optional use by the Member States in respect of export formal-
ities, entry to outward processing and re-exportation of goods entered
into an economic customs procedure. It must be completed in respect
of the Community transit procedure. Enter the name of the Member
State from which the goodsare exported/dis patched.
Box 15a is for optional use by the Member States.
Using the appropriate Community codes, enter in box 15a the Member
State where the exporter is established.
Regarding export formalities, the ‘Member State of actual export’ is the
Member State, other than the Member State of export, from which the
goods were initially dispatched for the purpose of export, if the exporter
is not established in the Member State of export. When the goods werenot initially dispatched from another Member State for the purpose of
export or when the exporter is established in the Member State of
export, the Member State of export shall be the same as the Member
State of actual export.
Box 15b isfor optional us e by the Member States(region from which
the goodsare exported).
16. Country of origin
The Member States may request that this item be supplied, but may not
make it obligatory for operators. If the declaration covers a number of
itemsof different origin, enter the word ‘various ’ in thisbox.
17. Country of destination
Enter the name of the country concerned. However, in the cases of entry
into the outward processing procedure and re-exportation of goods
which have been placed in a customs warehouse, this box is optional
for Member States.
Using the appropriate Community code, enter in box 17a the country
concerned. Box 17a isoptional for Member Statesexcept for goods
entered to the outward processing procedure.
Box 17b isoptional for Member Statesin the cas e of re-exportation of
goods from a customs warehouse.
18. Identity and nationality of meansof trans port at departure
Thisbox isoptional for the Member Statesasfar asexport and entry to
outward processing formalities are concerned but obligatory in the case
of use of the Community transit procedure.
Enter the identity, e.g. registration number(s) or name of the means of
transport (lorry, ship, railway wagon, aircraft) on which the goods are
directly loaded when export or transit formalities are completed,
followed by the nationality of the meansof trans port (or that of the
vehicle propelling the others if there are several means of transport)
using the appropriate Community codes. For example, if a tractor and
trailer with different registration numbers are used, enter the registration
number of the tractor and that of the trailer, together with the nationality
of the tractor.
In the case of postal consignments or carriage by fixed transport instal-
lations, do not enter the registration number or nationality.
In the case of carriage by rail, the nationality should not be entered.
In other cases, declaration of the nationality is optional for the Member
States.
19. Container (Ctr)
Using the appropriate Community codes, indicate the presumed situation
when crossing the external Community frontier, based on the informa-
tion available at the time of completion of the export formalities.
Box for optional use by Member States in respect of Community transit.1993R2454 — EN — 01.04.2002 — 005.001 — 539
▼M7
▼B
▼B
20. Delivery terms
Box for optional use by the Member States.
Using the appropriate Community headings and codes, give particulars
of relevant termsof the commercial contract.
21. Identity and nationality of the active meansof trans port
crossing the border
Box for optional use by the Member States in respect of the identity.This box must be completed in respect of nationality, except in the case
of re-exportation from a customs warehouse. However in the cases of
postal consignments or carriage by rail or fixed transport installation,
the registration number and nationality should not be entered.
Using the appropriate Community codes, enter the type (lorry, ship,
railway wagon, aircraft) of the active means of transport crossing the
external border of the Community, followed by itsidentity, e.g. regis tra-
tion number, and nationality, asknown at the time of completion of
formalities.
In the case of combined transport or where several means of transport
are used, the active means of transport is the one which propels the
whole combination. For example, if it is a lorry on a sea-going vessel,
the active means of transport is the ship; if it is a tractor and trailer, the
active meansof trans port isthe tractor.
22. Currency and total amount invoiced
Box for optional use by the Member States (using the appropriate
Community code, enter the currency in which the invoice wasdrawn
up, followed by the invoiced price for all goodsdeclared).
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, give particulars
of relevant termsof the commercial contract.
25. Mode of transport at the border
Using the appropriate Community codes, enter the mode of transport
corresponding to the active means of transport which it is expected will
be used on exit from the customs territory of the Community.
Box for optional use by the Member States in respect of Community
transit, and re-exportation of goods from a customs warehouse.
26. Mode of transport inland
Until 31 December 1995, box for optional use for the Member States.
After thisdate, thisbox s hall become compuls ory for the Member
States.
Thisbox mus t not be completed where the export formalitiesare carried
out at the point of exit from the Community.
Box for optional use by Member States in respect of Community transit
and re-exportation of goods from a customs warehouse.
Using the appropriate Community codes, enter the mode of transport
upon departure.
27. Place of loading
Box for optional use for the Member States.
Enter, using the appropriate code where available, the place where the
goodswere loaded onto the active meansof trans port on which they1993R2454 — EN — 01.04.2002 — 005.001 — 540
▼M4
▼B
▼B
are to cross the frontier of the Community, as known at the time of
completion of formalities.
28. Financial and banking data
Box for optional use by the Member States.(Transfer of funds relating to
the operation in question. Information on financial formalities and
proceduresand 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 and kind of packages or, in the case
of unpackaged goods, enter the number of such goods covered by the
declaration, or the word ‘bulk’, asappropriate; enter the normal trade
description of the goods. The description must include the particulars
needed to identify the goods. Where box 33 (commodity code) must be
completed, the description must be expressed in terms sufficiently
precise to allow the goods to be classified. This box must also contain
the particulars required by any specific legislation (excise duties, etc.).
If containers are used, their identifying marks should also be entered in
thisbox.
Where the word ‘various’ has been entered in box 16 (country of
origin), the Member Statesmay provide for the country of origin of the
goodsin ques tion to be given here, but cannot make thismandatory for
operators.
32. Item number
Enter the number of the item in question in relation to the total number
of articlesdeclared in the formsand continuation formsus ed, as
described in the note to box 5.
Where the declaration coversonly one item, the Member Statesmay
provide that thisbox need not be completed, the figure 1 having been
entered in box 5.
33. Commodity code
Give the code for the item concerned.
For Community transit, this box is optional. However, the first subdivi-
sion of this box must be completed where:
— the transit declaration is made by the same person at the same time
as, or following, a customs declaration which includes a commodity
code, or
— where a transit declaration covers goods on the list in Article 44C, or— where Community legislation so provides.
34. Country-of-origin code
The Member Statesmay reques t that box 34a be completed but cannot
make thisobligatory for commercial operators(code corres ponding to
the country given in box 16 using the appropriate Community codes.
Where the word ‘various’ is given in box 16, enter the code corre-
sponding to the country of origin of the item in question); box 34b is
for optional use by Member States (region of production of the goods
in question).1993R2454 — EN — 01.04.2002 — 005.001 — 541
▼M19
▼B
▼B
35. Gross mass (kg)
Box mandatory for the Member Statesin res pect of the Community
transit procedure, where the re-export discharges the customs ware-
housing procedure, and when the form is used for evidence of the
Community status of the goods, but for optional use for the Member
States in other cases.
Enter the gross mass of the goods described in the corresponding box
31, expressed in kilograms. The gross mass is the aggregate mass of
the goodswith all their packing, excluding containersand other trans -
port equipment.
In the case of Community transit, and for evidence of the Community
status of goods where a declaration covers several types of goods, only
the total gross mass needs to be entered in the first box 35; the
remaining boxess hould be left blank.
37. Procedure
Using the appropriate Community codes, enter the procedure for which
the goodsare declared on export.
38. Net mass (kg)
Enter the net mass of the goods described in the corresponding box 31,
expressed in kilograms. The net mass is the mass of the goods them-
selves without any packing.
In the case of Community transit, this particular should be given only
where Community rulesrequire it.
39. Quota
Box for optional use by the Member States (implementation of legisla-
tion on quotas).
40. Summary declaration/previousdocument
Box for optional use by the Member States (reference particulars of
documentsrelating to the adminis trative procedure preceding export to
a third country or dispatch to a Member State).
Thisbox ismandatory where appropriate for evidence of Community
status.
Thisbox ismandatory where goodsare re-exported following dis charge
of the customs warehousing procedure in a type B customs warehouse;
enter the reference of the declaration of entry of the goodsfor the proce-
dure.
Completion of thisbox ismandatory if the Community trans it procedure
applies. Give the reference for the previous customs destination or corre-
sponding customs documents. Where more than one reference has to be
entered, the Member Statesmay provide that the word ‘various ’ be
entered in thisbox and a lis t of the referencesconcerned accompany
the transit declaration.
41. Supplementary units
For use as necessary in accordance with the goods nomenclature. This
box isoptional for Member Statesin the cas e of re-exportation from a
customs warehouse.
Enter the quantity of the item in question, expressed in the unit stipu-
lated in the goodsnomenclature.
44. Additional information, documentsproduced, certificates
and authorizations
Enter the detailsrequired under any s pecific rulesapplicable, together
with reference particularsof the documentsproduced in s upport of the
declaration including the serial numbers of any control copies T5.
The subdivision ‘Additional information (AI) code’ must not be used.1993R2454 — EN — 01.04.2002 — 005.001 — 542
▼M1
▼B
▼M1
▼M19
▼B
▼M1
Where the re-export declaration discharging the customs warehousing
procedure is lodged with a customs office other than the supervising
office, enter the full name and full address of the supervising office.
From 1 January 1999, the declarationsmade in the Member States
which give the opportunity to operatorsto opt for the us e of the euro
unit for the establishment of their customs declarations will include in
this box, preferably in the subdivision in the bottom right-hand corner,
an indicator of the currency unit, national unit or euro unit, used.
Member Statesmay provide that thisindicator be entered only in box 44
for the first item of goods of the declaration. In this case, the informa-
tion will be deemed valid for all the good itemsof the declaration.
This indicator will be constituted by the iso-alpha-3 currency code (ISO
4217)
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 formalitiesare
completed, in accordance with the Community provisions in force.
Thisbox isoptional for Member Statesin the cas e of re-exportation
from a customs warehouse.
47. Calculation of taxes
The Member Statesmay require the type of tax and tax bas e, the rate of
tax applicable and the payment method selected to be shown, and, for
information purposes only, the amount of each type of tax payable and
the total tax for the item in question, as calculated by the person
concerned.
The following should be shown on each line, using the appropriate
Community codes, as required:
— the type of tax (e.g. excise duties),
— the tax base,— the rate of tax applicable,— the amount of tax payable,
— the method of payment chosen (MP).
The amounts in this box are expressed in the currency unit the code for
which may appear in box 44, or, in the absence of such a code in box
44, in the currency of the Member State where the export formalitiesare
completed
48. Deferred payment
Box for optional use by the Member States (reference particulars of the
authorization in question; deferred payment here refers both to deferred
payment of customs duties and to tax credit).
49. Identification of warehouse
Where appropriate, enter the identification number of the warehouse,
followed by the letterspreceding the authorization number identifying
the Member State of issue. This box is mandatory for Member States
for entry to outward processing procedure from a customs warehouse
or the re-exportation from a customs warehouse. It is optional in all
other cases.
50. Principal and authorized representative, place, date and
signature
Enter the full name (person or company) and address of the principal,
together with the identification number, if any, allocated by the compe-
tent authorities. Where appropriate, enter the full name (person or
company) of the authorized representative signing on behalf of the prin-
cipal.1993R2454 — EN — 01.04.2002 — 005.001 — 543
▼M14
▼B
▼M14
▼B
▼M14
▼B
▼B
Subject to specific provisions to be adopted with regard to the use of
computerized systems, the original of the handwritten signature of the
person concerned must be given on the copy which is to remain at the
office of departure. Where the person concerned is a legal person, this
signatory must add after his signature his full name and capacity.
For export operations, the declarant or his reprsentative (SIC! represen-
tative) may enter the name and address of a person established in the
district of the office of exit to whom Copy No 3 of the declaration
endorsed by the said office may be given.
51. Intended offices of transit (and countries)
Enter the intended office of entry into each EFTA country to be crossed
and the office of entry by which the goodsre-enter the cus tomsterritory
of the Community after having crossed the territory of an EFTA
country, or, where the transport is to cross territory other than that of
the Community or of an EFTA country, the office of exit by which the
transport leaves the Community and the office of entry by which it re-
entersthe Community. ►M19The transit offices appear in the list of
offices competent for Community transit operations. ◄
After the name of the office, enter the Community code for the country
concerned.
52. Guarantee
Use the Community codes laid down for this purpose to enter the type
of guarantee or guarantee waiver used for the operation followed, as
appropriate, by the number of the comprehensive guarantee certificate,
the guarantee waiver certificate, or the individual guarantee voucher
and the office of guarantee.
Where a comprehensive guarantee, guarantee waiver or individual guar-
antee provided by a guarantor isnot valid for all the EFTA countries ,
add ‘not valid for’ followed by the codesfor the EFTA country or coun-
triesconcerned.
53. Office of destination (and country)
Enter the name of the office where the goodsare to be pres ented in
order to complete the Community transit operation. ►M19The offices
of destination appear in the list of offices competent for Community
transit operations. ◄
After the name of the office, enter the Community code for the Member
State or country concerned.
54. Place and date, signature and name of the declarant or his
respresentative (SIC! representative)
Subject to specific provisions to be adopted with regard to the use of
computerized systems, the original of the handwritten signature of the
person concerned must be given on the copy which is to remain at the
office of export/dispatch, followed by the full name of that person.
Where the person concerned is a legal person, the signatory should add
hiscapacity after hiss ignature and full name.
B.Formalitiesenroute
Between the time when the goodsleave the office of export and/or depar-
ture, and the time when they arrive at the office of destination, certain
details may need to be added to the copies of the single administrative docu-
ment which accompany the goods. These concern the transport operation and
must be added to the document by the carrier responsible for the means of
transport on which the goods are directly loaded, as and when the transport
operationstake place. The particularsmay be added legibly by hand; in this
case, the form should be completed in ink in block capitals.
These indications concern the following boxes, on copies 4 and 5 only:
— Transhipment: use box 55.
Box 55: transhipments1993R2454 — EN — 01.04.2002 — 005.001 — 544
▼M5
▼B
▼M19
▼B
▼B
The first three lines of this box are to be completed by the carrier where,
during the operation in question, the goods are transhipped from one
meansof trans port to another or from one container to another.
The carrier may only tranship goods after obtaining the authorisation of
the customs authorities of the Member State in whose territory the trans-
hipment isto be made.
Where those authorities consider that the transit operation may continue
in the normal way, they shall, once they have taken any steps that may
be necessary, endorse copies No 4 and 5 of the transit declaration.
— Other incidents: use box 56.
Box 56: Other indicents(SIC! incidents ) during carriage:
Box to the completed in accordance with existing obligations under
Community transit procedure.
In addition, where the goodswere loaded on a s emitrailer and only the
tractor vehicle ischanged during the journey (without the goodsbeing
handled or transhipped) enter in this box the registration number of the
new tractor. In such cases endorsement by the competent authorities is
not necessary.
C.Formalitiesconcerningcustomsproceduresatimport
1. Declaration
Enter ‘IMI’, ‘EU’ or ‘COM’, as appropriate, in the first subdivision.
Using the appropriate Community code, enter the type of declaration in
the second subdivision. This item is optional for the Member States.
The third subdivision must not be used.
2. Consignor/exporter
Box for optional use by the Member States (enter the full name and
address of the consignor or the seller of the goods).
3. Forms
Enter the number of the subset in relation to the total number of subsets
of formsand continuation formsus ed. For example, if there isone IM
form and two IM/c forms, indicate on the IM form ‘1/3’, on the first IM/
c form ‘2/3’ and on the second IM/c form ‘3/3’.
Where the declaration coversonly one item (i.e. only one ‘des cription of
goods’ box has to be completed) do not enter anything in box 3, but
enter the figure 1 in box 5.
4. Loading lists
Enter in figuresthe number of any loading lis tsattached, or of commer-
cial descriptive lists where these are authorized by the competent
authority.
Box for optional use by the Member States.
5. Items
Enter the total number of itemsdeclared by the pers on concerned in all
the forms and continuation forms (or loading lists or commercial lists)
used. The number of items must correspond to the number of ‘descrip-
tion of goods’ boxes to be completed.
6. Total packages
Box for optional use by the Member States.Enter the total number of packages making up the consignment in ques-
tion.
7. Reference number
Optional item for users, to contain the commercial reference number
allocated by the person concerned to the consignment in question.1993R2454 — EN — 01.04.2002 — 005.001 — 545
▼M19
▼B
▼B
8. Consignee
Enter the full name and address of the person(s) or company(ies) to
whom the goods are to be delivered. In the case of groupage consign-
ments, the Member States may provide that the word ‘various’ be
entered in this box, and the list of consignees attached to the declaration.
In the case of entry for the customs warehousing procedure in a private
warehouse (type C, D or E), enter the full name and address of the
depositor where the latter is not the declarant.
Asto the identification number, the Member Statesmay s upplement the
user notice to include the identification number allocated to the person
or company concerned by the competent authorities for tax, statistical or
other purposes.
9. Person responsible for financial settlement
Box for optional use by the Member States (the person who is respon-
sible for the transfer of the funds relating to the transaction).
10. Country of last consignment
Box for optional use by the Member States, as required.
11. Trading/production country
Box for optional use by the Member States, as required.
12. Particularsrelating to value
Box for optional use by the Member States (particulars required to
calculate tax or statistical value for customs purposes).
13. Common agricultural policy (CAP)
Box for optional use by the Member States (particulars concerning the
implementation of agricultural policy).
14. Declarant or representative of the consignee
Enter the full name and address of the person or company concerned in
accordance with the provisions in force. If the declarant and the
consignee are the same person, enter the word ‘consignee’.
Asto the identification number, the Member Statesmay s upplement the
user notice to include the identification number allocated to the person
or company concerned by the competent authorities for tax, statistical or
other purposes.
15. Country of dispatch/export
Enter the name of the country from which the goodsare exported.
Member Statesmay opt not to us e thisbox when they require box 15a
to be used.
Thisbox isoptional for Member Statesin the cas e of entry into a
customs warehouse.
Using the appropriate Community code, enter in box 15a the country
concerned.
Box 15b must be left blank.
16. Country of origin
Information can be required only where authorized by Community law.
If the declaration coversa number of itemsof different origin, enter the
word ‘various’. Member States may waive the use of this box when they
require box 34 to be used. This box is optional for Member States in the
case of entry into an economic customs procedure.
Member Statesmay waive the us e of thisbox where they require box 34
to be used.1993R2454 — EN — 01.04.2002 — 005.001 — 546
▼M1
▼B
▼B
17. Country of destination
Except for cases of entry for the customs warehousing procedure of pre-
financed goods, this box is for optional use by the Member States.
Enter the name of the Member State concerned.Using the appropriate Community code, enter in box 17a the Member
State concerned.
Enter in box 17b the region of destination of the goods.
18. Identity and nationality of meansof trans port on arrival
Box for optional use by the Member States.
Enter the identity e.g. registration number(s) or name of the means of
transport (lorry, ship, railway wagon, aircraft) on which the goods were
directly loaded on presentation at the customs office where the destina-
tion formalitiesare completed, followed by the nationality of the means
of transport (or that of the vehicle propelling the others if there are
several means of transport) using the appropriate Community codes.
For example, if a tractor and trailer with different registration numbers
are used, enter the registration number of the tractor and that of the
trailer, together with the nationality of the tractor.
In the case of postal consignments or carriage by fixed transport instal-
lation do not enter registration number or nationality in this box.
In the case of carriage by rail do not enter the nationality.
19. Container (Ctr)
Using the appropriate Community codes, indicate the situation when
crossing the external Community frontier.
20. Delivery terms
Box for optional use by the Member States.
Using the appropriate Community headings and codes, give particulars
of relevant termsof the commercial contract.
21. Identity and nationality of the active meansof trans port
crossing the border.
Box for optional use by the Member States in respect of identity.This box must be completed in respect of nationality, except in the case
of entry into a customs warehouse. However, in the cases of postal
consignments or carriage by rail or fixed transport installation, the regis-
tration number and nationality should not be entered.
Using the appropriate Community codes, enter the type (lorry, ship,
railway wagon, aircraft) of the active means of transport crossing the
external frontier of the Community, followed by itsidentity, e.g. regis -
tration number, and nationality.
In the case of combined transport or where several means of transport
are used, the active means of transport is the one which propels the
whole combination. For example, if it is a lorry on a sea-going vessel,
the active means of transport is the ship, if it is a tractor and trailer, the
active meansof trans port isthe tractor.
22. Currency and total amount invoiced
Box for optional use by the Member States.Using the appropriate Community code, enter the currency in which the
contract wasdrawn 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.1993R2454 — EN — 01.04.2002 — 005.001 — 547
▼B
Using the appropriate Community headings and codes, give particulars
of relevant termsof the commercial contract.
25. Mode of transport at the border
Using the appropriate Community code, enter the mode of transport
corresponding to the active means of transport on which the goods
entered the customs territory of the Community. This box is optional
for Member States in the case of entry into a customs warehouse.
26. Mode of transport inland
Until 31 December 1995, box for optional use for the Member States.
After thisdate, thisbox s hall become compuls ory for the Member
States.
Thisbox mus t not be completed where the import formalitiesare carried
out at the point of entry into the Community.
Box for optional use by Member States in respect of entry of goods for
the customs warehousing procedure.
Using the appropriate Community codes, enter the mode of transport
upon arrival.
27. Place of unloading
Box for optional use for the Member StatesEnter, in code form where provided for, the place where the goodsare
unloaded from the active means of transport on which they crossed the
Community frontier.
28. Financial and banking data
Box for optional use by the Member States (transfer of funds relating to
the operation in question. Information on financial formalities and
procedure and on bank references).
29. Office of entry
Box for optional use for the Member States.
Enter the customs office by which the goods entered the customs terri-
tory of the Community.
30. Location of the goods
Box for optional use by the Member States.Enter the precise location where the goods may be examined.
31. Packagesand des cription of goods— marksand numbers—
container No(s) — number and kind
Enter the marks, numbers, quantity and kind of packages or, in the case
of unpackaged goods, enter the number of such goods covered by the
declaration, or the word ‘bulk’, asappropriate, together with the particu-
lars necessary to identify the goods. The description of the goods means
the normal trade description. Except for non-Community goods placed
under the customs warehousing procedure in a type A, B, C, E or F
warehouse, this description must be expressed in terms sufficiently
precise to enable immediate and unambiguous identification and classi-fication. This box must also contain the particulars required by any
specific rules (e.g. VAT, excise duties). If containers are used, their
identifying marks should also be entered in this box.
Where the word ‘various’ has been entered in box 16 (country of
origin), the Member Statesmay provide for the country of origin of the
goodsin ques tion to be given here, within the limitsof Community law.
32. Item number
Enter the number of the item in question in relation to the total number
of articlesdeclared in the formsand continuation formsus ed, as
described in the note to box 5.1993R2454 — EN — 01.04.2002 — 005.001 — 548
▼M4
▼B
▼B
When the declaration coversonly one item of goods , the Member States
may provide that thisbox need not be completed, the figure 1 having
been entered in box 5.
33. Commodity code
Enter the code number corresponding to the item in question. The
Member Statesmay provide for entry of a s pecific nomenclature
concerning excise duties in the last subdivision on the right.
34. Country-of-origin code
Using the appropriate Community codes, enter in box 34a the code
corresponding to the country given in box 16. When the word ‘various’
isgiven in box 16, enter the code corres ponding to the country of origin
of the item in question.
Member Statesmay waive the us e of box 34 where they require box 16
to be used, unless the latter contains the word ‘various’.
Box 34 is optional for Member States in the case of entry into a customs
warehouse.
35. Gross mass
Box for optional use by the Member States. Enter the gross mass of the
goods described in the corresponding box 31, expressed in kilograms.
The gross mass is the aggregate mass of the goods with all their
packing, excluding containersand other trans port equipment.
Box mandatory in the case of the entry for the customs warehousing
procedure.
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 be
recorded at leas t asaccurately asthe codess pecified in that Annex.
37. Procedure
Using the appropriate Community code, enter the procedure for which
the goodsare declared at des tination.
38. Net mass
Enter the net mass of the goods described in the corresponding box 31,
expressed in kilograms. The met mass is the mass of the goods them-
selves without any packaging.
39. Quota
Box for optional use by the Member States (implementation of rules on
quotas, as applicable).
40. Summary declaration/previousdocument
Box for optional use by the Member States (reference particulars of any
summary declaration used in the Member State of import or of the docu-
mentsrelating to any previousadminis trative procedure).
This box is mandatory in the case of the entry for the customs ware-
housing procedure and where appropriate for the evidence of
Community status
41. Supplementary units
For use as necessary in accordance with the goods nomenclature. Enter
the quantity of the item in question, expressed in the unit laid down in
the goodsnomenclature. Thisbox ismandatory for Member Statesin
the cases of entry to free circulation or entry into a customs procedure
other than entry into a customs warehouse. However, this box is also1993R2454 — EN — 01.04.2002 — 005.001 — 549
▼M1
▼M3
▼B
▼M1
▼B
▼B
mandatory in the case of entry of pre-financed goods into a customs
warehouse.
42. Item price
Box for optional use by the Member States (enter the amount included
in the price entered in box 22 which refersto the item in ques tion).
43. Evaluation method
Box for optional use by the Member States (particulars required for
calculating the tax or statistical value for customs purposes).
44. Additional information, documentsproduced, certificates
and authorizations
Enter the detailsrequired by any s pecific rulesapplicable together with
reference particularsof the documentsproduced in s upport of the
declaration, including the serial numbers of any control copies T5. The
subdivision ‘Additional information (AI) code’ must not be used.
Where a declaration entering goods for the customs warehousing proce-
dure is lodged with a customs office other than the supervising office,
enter the name and full address of the supervising office.
From 1 January 1999, the declarationsmade in the Member States
which give the opportunity to operatorsto opt for the us e of the euro
unit for the establishment of their customs declarations will include in
this box, preferably in the subdivision in the bottom right-hand corner,
an indicator of the currency unit, national unit or euro unit, used.
Member Statesmay provide that thisindicator be entered only in box 44
for the first item of goods of the declaration. In this case, the informa-
tion will be deemed valid for all the good itemsof the declaration.
This indicator will be constituted by the iso-alpha-3 currency code (ISO
4217)
45. Adjustment
Box for optional use by the Member States (particulars required for
calculating the tax or statistical value for customs purposes).
The amounts in this box are expressed in the currency unit the code for
which may appear in box 44, or, in the absence of such a code in box
44, in the currency of the Member State of destination.
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
Thisbox isoptional for Member Statesin the cas e of entry into a
customs warehouse.
47. Calculation of taxes
Enter the tax base (value, weight or other). The Member States may
require the type of tax, the rate of duty or tax applicable and the
payment method selected to be shown, and, for information purposes
only, the amount of each type of tax payable and the total tax for the
item in question as calculated by the person concerned.
In the declaration entering non-Community goodsfor the cus tomsware-
housing procedure in a type D warehouse, indicate only the tax base.
The following should be shown on each line, using the appropriate
Community codes, as required:
— the type of tax (e.g. import duty, VAT),
— the tax base,1993R2454 — EN — 01.04.2002 — 005.001 — 550
▼M1
▼M14
▼B
▼M14
▼B
▼M14
▼B
▼B
— the rate of tax applicable,
— the amount of tax payable,— the method of payment chosen (MP).
The amounts in this box are expressed in the currency unit the code for
which may appear in box 44, or, in the absence of such a code in box
44, in the currency of the Member State of destination.
48. Deferred payment
Box for optional use by the Member States (reference particulars of the
authorization in question; deferred payment here refers both to deferred
payment of customs duties and to tax credit).
49. Identification of warehouse
Where necessary, enter the identification number of the warehouse,
followed by the letterspreceding the authorization number identifying
the Member State of issue.
Thisbox isoptional for Member Statesin the cas esof entry into a free
circulation and entry into a customs procedure other than customs ware-
housing or outward processing from a customs warehouse.
54. Place and date, signature and name of the declarant or his
representative
Subject to specific provisions to be adopted with regard to the use of
computerized systems, the original of the handwritten signature of the
person concerned must be given on the copy which is to remain at the
office of destination, followed by the full name of that person. Where
that person is a legal person, the signatory should add his capacity after
hiss ignature 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 symbols ‘IM/c’, ‘EX/c’ or ‘EU/c’ (or ‘COM/c’ where applicable),
must appear in the first subdivision of box 1, but no symbol must appear
in this subdivision where:
— the form is used for Community transit only, in which case,
depending on the common transit procedure applicable to the goods
concerned, enter ‘T1bis’, ‘T2bis’ or ‘T2Fbis’ in the third subdivision
of box 1,
— the form is used solely to furnish proof of the Community status of
goods, in which case, depending on the status of the goods
concerned, enter ‘T2Lbis’ or ‘T2LFa’ in the third subdivision of the
box.
— box 2/8 is for optional use by the Member States and should show only
the name and identification number, if any, of the person concerned,
— the ‘summary’ part of box 47 concerns the final summary of all the items
covered by the IM and IM/c, EX and EX/c, EU and EU/c or COM and
COM/c forms used. It should therefore be used only on the last of the
IM/c, EX/c, EU/c or COM/c formsattached to an IM, EX, EU or COM
document in order to show the total by type of tax and the grand total
(GT) of the chargespayable.
C. If continuation sheets are used,
— any boxes for ‘description of goods’ which have not been used must be
struck out to prevent later use,
— when the third subdivision of box 1 contains the symbol ‘T’, boxes 32
(Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net
mass (kg)), 40 (Summary declaration/previous document) and 44 (Addi-1993R2454 — EN — 01.04.2002 — 005.001 — 551
▼M14
▼B
▼M19
▼B
▼M19
▼M21
▼M21
tional information, documents produced, certificates and authorisations)
of the first item of goods of the transit declaration used must be struck
through and the first box 31 (Packages and description of goods) of this
document may not be used to enter the marks, numbers, number and
kind of packages or goods description. In the first box 31 of this docu-
ment, reference will be made, asappropriate, to the number of
continuation sheets bearing the respective symbols T1 bis,T 2bisor
T2Fbis.1993R2454 — EN — 01.04.2002 — 005.001 — 552
▼M19
ANNEX37a
EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS
BYTHEEXCHANGEOFEDISTANDARDMESSAGES
(EDITRANSITDECLARATION)
TITLE I
General
The EDI transit declaration is based upon the particulars entered into the
different boxesof the Single Adminis trative Document (SAD) asdefined in
Annexes 37 and 38, in association with or replaced by a code if appropriate.
This Annex contains exclusively the basic special requirements, which apply
when the formalitiesare carried out by the exchange of the EDI s tandard
messages. Furthermore the additional codes presented in Annex 37c are applic-
able. Annexes 37 and 38 apply to the EDI transit declaration unless otherwise
specified in this Annex or in Annex 37c.
The detailed structure and content of the EDI transit declaration follow the tech-
nical specifications the competent authorities communicate to the principal in
order to ensure the proper functioning of the system. These specifications are
based upon the requirements laid down in this Annex.
This Annex describes the structure of the information exchange. The transit
declaration is organised into data groups, which contain data attributes. The
attributesare grouped together in s uch a way that they build up coherent logical
blocks within the scope of the message. A data group indentation indicates that
the data group dependson a lower indent data group.
When present, the appropriate number of the box on the SAD is noted.The term ‘number’ in the explanation of a data group indicateshow many times
the data group may be used in the transit declaration.
The term ‘type/length’ in the explanation of an attribute indicatesthe require-
mentsfor the data type and the data length. The codesfor the data typesare as
follows:
a alphabetic
n numeric
an alphanumeric
The number following the code indicates the admissible data length. The
following applies.
The optional two dotsbefore the length indicator mean that the data hasno
fixed length, but it can have up to a number of digits, as specified by the length
indicator. A comma in the data length meansthat the attribute can hold deci-
mals, the digit before the comma indicates the total length of the attribute, the
digit after the comma indicatesthe maximum number of digitsafter the decimal
point.
TITLE II
StructureoftheEDItransitdeclaration
A.Tableofthedatagroups
TRANSIT OPERATIONTRADER consignorTRADER consigneeGOODS ITEM
— TRADER consignor— TRADER consignee
— CONTAINERS
— SGI CODES
— PACKAGES
— PREVIOUS ADMINISTRATIVE REFERENCES— PRODUCED DOCUMENTS/CERTIFICATES1993R2454 — EN — 01.04.2002 — 005.001 — 553
▼M19
— SPECIAL MENTIONS
CUSTOMS OFFICE of departure
TRADER principalREPRESENTATIVECUSTOMS OFFICE of transit
CUSTOMS OFFICE of destination
TRADER authorised consigneeCONTROL RESULT
SEALS INFORMATION
— SEALS ID
GUARANTEE
— GUARANTEE REFERENCE— VALIDITY LIMITATION (EC)
— VALIDITY LIMITATION (NON-EC)
B.Particulars onthedataofthetransitdeclaration
TRANSIT OPERATION
Number: 1The data group shall be used.
LRN
Type/Length: an ..22
The local reference number (LRN) shall be used. It is nationally defined and
allocated by the user in agreement with the competent authorities to identify
each single declaration.
Declarationtype (box1)
Type/Length: an ..5
The attribute shall be used.
Numberofloadinglists (box4)
Type/Length: n ..5The attribute shall be used when loading lists are present. In case of loading
lists the following rules are applied:
— the required attribute ‘Country of dispatch’ of the data group ‘TRANSIT
OPERATION’ iss et to ‘-’,
— there isonly one occurrence of the data group ‘GOODS ITEM’ and
where necessary the subdata groups ‘PREVIOUS ADMINISTRATIVE
REFERENCES’, and ‘PRODUCED DOCUMENTS/CERTIFICATES’
and ‘SPECIAL MENTIONS’. All the other subdata groups of ‘GOODS
ITEM’ cannot be used,
— the attribute ‘Textual description’ contains references to the attached
loading lists, ‘Textual description LNG’ contains the language code
(LNG) used for those references. The content of the references can be:
— for ‘Declaration type’ = ‘T1’: ‘See loading list(s)’,
— for ‘Declaration type’ = ‘T2’: ‘See loading list(s)’,— for ‘Declaration type’ = ‘T2F’: ‘See loading list(s)’,
— for ‘Declaration type’ = ‘T-’:
— ‘T1: See loading list(s) from … to …’,
— ‘T2: See loading list(s) from … to …’,
— ‘T2F: See loading list(s) from … to …’,
— the attribute ‘Item number’ isfilled in with ‘-’,
— all the other attributesof the data group ‘GOODS ITEM’ cannot be us ed.1993R2454 — EN — 01.04.2002 — 005.001 — 554
▼M19
Totalnumberofitems (box5)
Type/Length: n ..5
The attribute shall be used.
Totalnumberofpackages (box6)
Type/Length: n ..7
The attribute shall be used, if the attribute ‘Number of loading lists’ is used.
In other cases the use is optional. The total number of packages is equal to
the sum of all ‘Number of packages’, all ‘Number of pieces’ and a value of
‘1’ for each declared ‘bulk’.
Countryofdispatch (box15a)
Type/Length: a2The attribute shall be used, if only one country of dispatch is declared. The
country codes presented in Annex 37c shall be used. In this case the attribute
‘Country of dispatch’ of the data group ‘GOODS ITEM’ cannot be used. If
more than one country of dispatch is declared, this attribute of the data
group ‘TRANSIT OPERATION’ cannot be used. In this case the attribute
‘Country of dispatch’ of the data group ‘GOODS ITEM’ shall be used.
Destinationcountry (box17a)
Type/Length: a2
The attribute shall be used, if only one country of destination is declared.
The country codes presented in Annex 37c shall be used. In this case the
attribute ‘Destination country’ of the data group ‘GOODS ITEM’ cannot be
used. If more than one country of destination is declared, this attribute of the
data group ‘TRANSIT OPERATION’ cannot be used. In this case the attri-
bute ‘Destination country’ of the data group ‘GOODS ITEM’ shall be used.
Identity atdeparture (box18)
Type/Length: an ..27
The attribute shall be used according to Annex 37.
Identity atdepartureLNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Nationality atdeparture (box18)
Type/Length: a2The country code presented in Annex 37c shall be used according to Annex
37.
Container (box19)
Type/Length: n1
The following codes shall be used
0: no
1: yes.
Nationality crossingborder (box21)
Type/Length: a2
The country code presented in Annex 37c shall be used according to Annex
37.
Identity crossingborder (box21)
Type/Length: an ..27
The use of the attribute is optional for the Member States according to
Annex 37.1993R2454 — EN — 01.04.2002 — 005.001 — 555
▼M19
Identity crossingborderLNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Typeoftransportcrossingborder (box21)
Type/Length: n ..2
The use of the attribute is optional for the Member States according to
Annex 37.
Transportmodeatborder (box25)
Type/Length: n ..2
The use of the attribute is optional for the Member States according to
Annex 37.
Inlandtransportmode (box26)
Type/Length: n ..2
The use of the attribute is optional for the Member States. It has to be used
according to the explanatory note concerning box 25 presented in Annex 38.
Loadingplace (box27)
Type/Length: an ..17
The use of the attribute is optional for the Member States.
Agreedlocationcode (box30)
Type/Length: an ..17The attribute cannot be used, if the data group ‘CONTROL RESULT’ is
used. If this data group is not used the attribute is optional. If this attribute
is used the precise indication of the place in coded form where the goods
can be examined is necessary. The attributes ‘Agreed location of goods’/
‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs
subplace’ cannot be used at the same time.
Agreedlocationofgoods (box30)
Type/Length: an ..35
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is
used. If this data group is not used the attribute is optional. If this attribute
is used the precise indication of the place where the goods can be examined
is necessary. The attributes ‘Agreed location of goods’/‘Agreed location
code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be
used at the same time.
AgreedlocationofgoodsLNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Authorisedlocation ofgoods (box30)
Type/Length: an ..17
The attribute isoptional, if the data group ‘CONTROL RESULT’ isus ed. If
the attribute is used the precise indication of the place where the goods can
be examined is necessary. If the data group ‘CONTROL RESULT’ is not
used the attribute cannot be used. The attributes ‘Agreed location of
goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs
subplace’ cannot be used at the same time.
Customssubplace (box30)
Type/Length: an ..17
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is
used. If this data group is not used the attribute is optional. If this attribute
is used the precise indication of the place where the goods can be examined1993R2454 — EN — 01.04.2002 — 005.001 — 556
▼M19
is necessary. The attributes ‘Agreed location of goods’/‘Agreed location
code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be
used at the same time.
Totalgrossmass (box35)
Type/Length: n ..11,3The attribute shall be used.
NCTSaccompanyingdocumentlanguagecode
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language of the transit accompanying document (NCTS accompanying docu-
ment).
Dialoguelanguageindicator atdeparture
Type/Length: a2
The use of the language code presented in Annex 37c is optional. If this
attribute is not used the system will use the default language of the office
of departure.
Declarationdate (box50)
Type/Length: n8
The attribute shall be used.
Declarationplace (box50)
Type/Length: an ..35
The attribute shall be used.
DeclarationplaceLNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) of the corresponding free text field.
TRADER consignor (box2)
Number: 1Thisdata group isus ed, when there isonly one cons ignor declared. In this
case the data group ‘TRADER consignor’ of the data group ‘GOODS ITEM’
cannot be used.
Name (box2)
Type/Length: an ..35
The attribute shall be used.
Streetandnumber (box2)
Type/Length: an ..35
The attribute shall be used.
Country (box2)
Type/Length: a2
The country code presented in Annex 37c shall be used.
Postcode (box2)
Type/Length: an ..9
The attribute shall be used.
City (box2)
Type/Length: an ..351993R2454 — EN — 01.04.2002 — 005.001 — 557
▼M19
The attribute shall be used.
NADLNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG).
TIN (box2)
Type/Length: an ..17The use of the attribute to insert the trader identification number (TIN) is
optional for the Member States.
TRADER Consignee (box8)
Number: 1The data group shall be used, when there is only one consignee declared and
the attribute ‘Destination country’ of the data group ‘TRANSIT OPERA-
TION’ containsa Member State or an EFTA country. In thiscas e the data
group ‘TRADER consignee’ of the data group ‘GOODS ITEM’ cannot be
used.
Name (box8)
Type/Length: an ..35
The attribute shall be used.
Streetandnumber (box8)
Type/Length: an ..35
The attribute shall be used.
Country (box8)
Type/Length: a2The country code presented in Annex 37c shall be used.
Postcode (box8)
Type/Length: an ..9
The attribute shall be used.
City (box8)
Type/Length: an ..35
The attribute shall be used.
NADLNG
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG).
TIN (box8)
Type/Length: an ..17The use of this attribute to insert the trader identification number (TIN) is
optional for the Member States.
GOODS ITEM
Number: 999
The data group shall be used. In case of loading lists the following rules are
applied:
— the required attribute ‘Country of dispatch’ of the data group ‘TRANSIT
OPERATION’ iss et to ‘-’,
— there isonly 1 occurrence of the data group ‘GOODS ITEM’, and where
necessary the subdata groups ‘PREVIOUS ADMINISTRATIVE REFER-1993R2454 — EN — 01.04.2002 — 005.001 — 558
▼M19
ENCES’, ‘PRODUCED DOCUMENTS/CERTIFICATES’ and
‘SPECIAL MENTIONS’. All the other subdata groups of ‘GOODS
ITEM’ cannot be used,
— the attribute ‘Textual description’ contains references to the attached
loading lists, ‘Textual description LNG’ contains the language code
(LNG) used for those references. The content of the references can be:
— for ‘Declaration type’ = ‘T1’: ‘See loading list(s)’,
— for ‘Declaration type’ = ‘T2’: ‘See loading list(s)’,
— for ‘Declaration type’ = ‘T2F’: ‘See loading list(s)’,
— for ‘Declaration type’ = ‘T-’:
— ‘T1: See loading list(s) from … to …’,
— ‘T2: See loading list(s) from … to …’,
— ‘T2F: See loading list(s) from … to …’,
— the attribute ‘Item number’ isfilled-in with ‘-’,
— all the other attributesof the data group ‘GOODS ITEM’ cannot be us ed.
Declarationtype (exbox1)
Type/Length: an ..5
The attribute shall be used, if the code ‘T-’ was used for the attribute
‘Declaration type’ of the data group ‘TRANSIT OPERATION’. In other
cases this attribute cannot be used.
Countryofdispatch (exbox15a)
Type/Length: a2The attribute shall be used, if more than one country of dispatch is declared.
The country codes presented in Annex 37c shall be used. The attribute
‘Country of dispatch’ of the data group ‘TRANSIT OPERATION’ cannot
be used. If only one country of dispatch is declared the corresponding attri-
bute of the data group ‘TRANSIT OPERATION’ shall be used.
Destinationcountry (exbox17a)
Type/Length: a2The attribute shall be used, if more than one country of destination is
declared. The country codes presented in Annex 37c shall be used. The attri-
bute ‘Destination country’ of the data group ‘TRANSIT OPERATION’
cannot be used. If only one country of destination is declared the corre-
sponding attribute of the data group ‘TRANSIT OPERATION’ shall be
used.
Textualdescription (box31)
Type/Length: an ..140
The attribute shall be used.
TextualdescriptionLNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) of the corresponding free text field.
Itemnumber (box32)
Type/Length: n ..5The attribute shall be used, even if a number ‘1’ was used for the attribute
‘Total number of items’ of the data group ‘TRANSIT OPERATION’. In this
case the number ‘1’ shall be used for this attribute. Each item number is
unique throughout the declaration.
Commoditycode (box33)
Type/Length: n ..8The attribute shall be used with at least four and up to eight digits according
to Annex 37.1993R2454 — EN — 01.04.2002 — 005.001 — 559
▼M19
Grossmass (box35)
Type/Length: n ..11,3Thisattribute isoptional when goodsof different type covered by the s ame
declaration are packed together in such a way that it is impossible to deter-
mine the gross mass of each type of goods.
Netmass (box38)
Type/Length: n ..11,3
The use of the attribute is optional according to Annex 37.
TRADER consignor (exbox2)
Number: 1The data group ‘TRADER consignor’ cannot be used when there is only one
consignor declared. In this case the data group ‘TRADER consignor’ on
‘TRANSIT OPERATION’ level isus ed.
Name (exbox2)
Type/Length: an ..35
The attribute shall be used.
Streetandnumber (exbox2)
Type/Length: an ..35The attribute shall be used.
Country (exbox2)
Type/Length: a2The country code presented in Annex 37c shall be used.
Postcode (exbox2)
Type/Length: an ..9
The attribute shall be used.
City (exbox2)
Type/Length: an ..35The attribute shall be used.
NADLNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG).
TIN (exbox2)
Type/Length: an ..17The use of this attribute to insert the trader identification number (TIN) is
optional for the Member States.
TRADER consignee (exbox8)
Number: 1The data group shall be used when more than one consignee is declared and
the attribute ‘Destination country’ of the data group ‘GOODS ITEM’
containsa Member State or an EFTA country. When only one cons ignee is
declared, the data group ‘TRADER consignee’ of the data group ‘GOODS
ITEM’ cannot be used.
Name (exbox8)
Type/Length: an ..35
The attribute shall be used.1993R2454 — EN — 01.04.2002 — 005.001 — 560
▼M19
Streetandnumber (exbox8)
Type/Length: an ..35
The attribute shall be used.
Country (exbox8)
Type/Length: a2The country code presented in Annex 37c shall be used.
Postcode (exbox8)
Type/Length: an ..9
The attribute shall be used.
City (exbox8)
Type/Length: an ..35
The attribute shall be used.
NADLNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG).
TIN (exbox8)
Type/Length: an ..17
The use of this attribute to insert the trader identification number (TIN) is
optional for the Member States.
CONTAINERS (box31)
Number: 99
If the attribute ‘Container’ of the data group ‘TRANSIT OPERATION’
contains the code ‘1’ the data group shall be used.
Containernumbers (box31)
Type/Length: an ..11
The attribute shall be used.
SGI Codes (box31)
Number: 9The data group shall be used to insert the identification of sensitive goods
(SGI) if the transit declaration concerns goods of Annex 44c.
Sensitive goodscode (box31)
Type/Length: n ..2
The code presented in Annex 37c shall be used if the commodity code is not
enough to uniquely identify goodsof Annex 44c.
Sensitive quantity (box31)
Type/Length: n ..11,3
The attribute shall be used when the transit declaration concerns goods of
Annex 44c.
PACKAGES (box31)
Number: 99
The data group shall be used.
Marksandnumbersofpackages (box31)
Type/Length: an ..421993R2454 — EN — 01.04.2002 — 005.001 — 561
▼M19
The attribute shall be used if the attribute ‘Kind of packages’ contains other
codes presented in Annex 37c than those for bulk (VQ, VG, VL, VY, VR or
VO) or for ‘Unpacked’ (NE). It isoptional if the attribute ‘Kind of
packages’ contains one of the previous mentioned codes.
MarksandnumbersofpackagesLNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Kindofpackages (box31)
Type/Length: a2
The package code presented in Annex 37c shall be used.
Numberofpackages (box31)
Type/Length: n ..5The attribute shall be used if the attribute ‘Kind of packages’ contains other
codes presented in Annex 37c than those for bulk (VQ, VG, VL, VY, VR or
VO) or for ‘Unpacked’ (NE). It cannot be used if the attribute ‘Kind of
packages’ contains one of the previous mentioned codes.
Numberofpieces (box31)
Type/Length: n ..5The attribute shall be used if the attribute ‘Kind of packages’ contains a
code presented in Annex 37c for ‘Unpacked’ (NE). In other cases this attri-
bute cannot be used.
PREVIOUS ADMINISTRATIVE REFERENCES (box40)
Number: 9
The data group shall be used according to Annex 37.
Previousdocumenttype (box40)
Type/Length: an ..6If the data group shall be used at least one previous document type shall be
used.
Previousdocumentreference (box40)
Type/Length: an ..20The reference of the previous document shall be used.
Previousdocumentreference LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) of the corresponding free text field.
Complementofinformation (box40)
Type/Length: an ..26
The use of the attribute is optional for the Member States.
ComplementofinformationLNG
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
PRODUCED DOCUMENTS/CERTIFICATES (box44)
Number: 99The data group shall be used according to Annex 37. If the data group is
used at least one of the following attributes shall be used.1993R2454 — EN — 01.04.2002 — 005.001 — 562
▼M19
Documenttype (box44)
Type/Length: an ..3
The code presented in Annex 37c shall be used.
Documentreference (box44)
Type/Length: an ..20
Documentreference LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Complementofinformation (box44)
Type/Length: an ..26
ComplementofinformationLNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
SPECIAL MENTIONS (box44)
Number: 99
The data group shall be used according to Annex 37. If the data group is
used either the attribute ‘Additional information id’ or ‘Text’ shall be used.
Additional informationid (box44)
Type/Length: an ..3
The code presented in Annex 37c shall be used to insert the identification
(id) of the additional information.
ExportfromEC (box44)
Type/Length: n1
If the attribute ‘Additional information id’ containsthe code ‘DG0’ or ‘DG1’
the attribute ‘Export from EC’ or ‘Export from country’ shall be used. Both
attributes cannot be used at the same time. In other cases the attribute cannot
be used. If this attribute is used the following codes are to be used:
0=n o
1 = yes.
Exportfromcountry (box44)
Type/Length: a2
If the attribute ‘Additional information id’ containsthe code ‘DG0’ or ‘DG1’
the attribute ‘Export from EC’ or ‘Export from country’ shall be used. Both
attributes cannot be used at the same time. In other cases the attribute cannot
be used. If this attribute is used the country code presented in Annex 37c
shall be used.
Text (box44)
Type/Length: an ..70
TextLNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
CUSTOMS OFFICE of departure (boxC)
Number: 1The data group shall be used.1993R2454 — EN — 01.04.2002 — 005.001 — 563
▼M19
Reference number (boxC)
Type/Length: an8The code presented in Annex 37c shall be used.
TRADER principal (box50)
Number: 1
The data group shall be used.
TIN (box50)
Type/Length: an ..17The attribute shall be used to insert the trader identification number (TIN) if
the data group ‘Control result’ contains the code A3.
Name (box50)
Type/Length: an ..35The attribute shall be used if the attribute ‘TIN’ is used and the other attri-
butes of this data group are not already known by the system.
Streetandnumber (box50)
Type/Length: an ..35The attribute shall be used if the attribute ‘TIN’ is used and the other attri-
butes of this data group are not already known by the system.
Country (box50)
Type/Length: a2The country code presented in Annex 37c shall be used if the attribute ‘TIN’
isus ed and the other attributesof thisdata group are not already known by
the system.
Postcode (box50)
Type/Length: an ..9The attribute shall be used if the attribute ‘TIN’ is used and the other attri-
butes of this data group are not already known by the system.
City (box50)
Type/Length: an ..35The attribute shall be used if the attribute ‘TIN’ is used and the other attri-
butes of this data group are not already known by the system.
NADLNG
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG) if the corresponding free text
fieldsare us ed.
REPRESENTATIVE (box50)
Number: 1The data group shall be used if the principal makes use of an authorised
representative.
Name (box50)
Type/Length: an ..35The attribute shall be used.
Representative capacity (box50)
Type/Length: a ..35
The use of this attribute is optional.1993R2454 — EN — 01.04.2002 — 005.001 — 564
▼M19
Representative capacity LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
CUSTOMS OFFICE of transit (box51)
Number: 9
The data group shall be used according to Annex 37.
Reference number (box51)
Type/Length: an8
The code presented in Annex 37c shall be used.
CUSTOMS OFFICE of destination (box53)
Number: 1
The data group shall be used.
Reference number (box53)
Type/Length: an8
The code presented in Annex 37c shall be used.
TRADER authorised consignee (box53)
Number: 1
The data group can be used to indicate that the goods will be delivered to an
authorised consignee.
TINauthorisedconsignee (box53)
Type/Length: an ..17
The attribute shall be used to insert the trader identification number (TIN).
CONTROL RESULT (boxD)
Number: 1
The data group shall be used if an authorised consignor lodges the declara-
tion.
Controlresultcode (boxD)
Type/Length: an2
The code A3 shall be used.
Datelimit (boxD)
Type/Length: n8
The attribute shall be used.
SEALS INFORMATION (boxD)
Number: 1
The data group shall be used if an authorised consignor lodges a declaration
for which his authorisation requires the use of seals or a principal is granted
the use of seals of a special type.
Sealsnumber (boxD)
Type/Length: n ..4The attribute shall be used.
SEALS ID (boxD)
Number: 99The data group shall be used for the identification (id) of seals.1993R2454 — EN — 01.04.2002 — 005.001 — 565
▼M19
Sealsidentity (boxD)
Type/Length: an ..20
The attribute shall be used.
Sealsidentity LNG
Type/Length: a2The language code (LNG) presented in Annex 37c shall be used.
GUARANTEE
Number: 9
The data group shall be used.
Guaranteetype (box52)
Type/Length: n1The code presented in Annex 38 shall be used.
GUARANTEE REFERENCE (box52)
Number: 99
The data group shall be used if the attribute ‘Guarantee type’ contains the
code ‘0’, ‘1’,‘4’ or ‘9’.
GRN (box52)
Type/length: an24
The attribute shall be used to insert the guarantee reference number (GRN) if
the attribute ‘Guarantee type’ containsthe code containsthe code ‘0’, ‘1’,
‘2’, ‘4’ or ‘9’. In thiscas e the attribute ‘Other guarantee reference’ can not
be used.
The ‘Guarantee Reference’ number (GRN) isallocated by the office of guar-
antee to identify each single guarantee and it is structured as follows:
Field Content Field type Examples
1 Last two digits of the year at which the
guarantee wasaccepted (YY)Numeric 2 97
2 Identifier of the country where the guar-
antee islodged (ISO alpha 2 country
code)Alphabetic 2 IT
3 Unique identifier for the acceptance
given by the office of guarantee per
year and countryAlphanumeric 12 1234AB788966
4 Check digit Alphanumeric 1 8
5 Identifier of the individual guarantee by
meansof voucher (1 letter + 6 digits ) or
NULL for other guarantee typesAlphanumeric 7 A001017
Field 1 and 2 asexplained above.
Field 3 hasto be filled with a unique identifier per year and country for the
acceptance of the guarantee given by the office of guarantee. National
administrations which want to have the Customs Office Reference Number
of the office of guarantee included in the GRN, could use up to the first
six characters to insert the national number of the office of guarantee.
Field 4 hasto be filled with a value that isa check digit for the fields1 to 3
of the GRN. Thisfield allowsto detect an error when capturing the firs t four
fieldsof the GRN.1993R2454 — EN — 01.04.2002 — 005.001 — 566
▼M20
▼M19
▼M20
▼M20
Field 5 isonly us ed when the GRN isrelated to an individual guarantee by
means of vouchers registered in the computerised transit system. In that
case, this field has to be filled with the identifier of the voucher.
Otherguaranteereference (box52)
Type/length: an ..35
This attribute shall be used if the attribute ‘Guarantee type’ contains other
codesthan ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’. In thiscas e the attribute ‘GRN’ can not
be used.
Accesscode
Type/length: an4
The attribute shall be used when the attribute ‘GRN’ is used, otherwise this
attribute isoptional for the Member States . Depending on the type of guar-
antee, it is issued by the office of guarantee, the guarantor or the principal
and used to secure a specific guarantee.
VALIDITY LIMITATION (EC)
Number: 1
NotvalidforEC (box52)
Type/Length: n1The code 0 = no shall be used for Community transit.
VALIDITY LIMITATION (NON-EC)
Number: 99
Notvalidforothercontractingparties (box52)
Type/Length: a2
The country code presented in Annex 37c shall be used to indicate the EFTA
country concerned.1993R2454 — EN — 01.04.2002 — 005.001 — 567
▼M19
▼M20
▼M19
▼M20
▼M19
▼M19
ANNEX37c
ADDITIONALCODESFORTHECOMPUTERISEDTRANSITSYSTEM
1.Countrycodes(CNT)
Field Content Field type Example
1 ISO alpha 2 country code. Alphabetic 2 IT
The ISO alpha 2 country code is used (see Annex 38).
2.Languagecode
ISO alpha 2 codification as specified in ISO — 639: 1988 shall apply.
3.Commoditycode(COM)
Field Content Field type Examples
1 HS6 Numeric 6 (left aligned) 010290
The six digits of the Harmonised System have to be entered (HS6). The
commodity code may be expanded to eight digitsfor national us e.
4.Sensitivegoodscode
Field Content Field type Examples
1 Additional identifier for sensitive goods Numeric ..2 2
The code is used in extension to HS6, as shown in Annex44c, where a sensi-
tive good cannot sufficiently be identified with HS6.
5.Packagecode
(UNECE Recommendation No 21/Rev.1 — August 1994)
Aerosol AEAmpoule, non protected AM
Ampoule, protected AP
Atomiser AT
Bag BG
Bale, compressed BL
Bale, non-compressed BNBalloon, non-protected BFBalloon, protected BP
Bar BR
Barrel BABars, in bundle/bunch/truss BZ1993R2454 — EN — 01.04.2002 — 005.001 — 568
▼M19
Basket BK
Beer crate CB
Bin BIBoard BDBoard, in bundle/bunch/truss BY
Bobbin BB
Bolt BTBottle, non-protected, cylindrical BOBottle, non-protected, bulbousBS
Bottle, protected cylindrical BQ
Bottle, protected bulbousBVBottle crate, bottle rack BCBox BXBucket BJ
Bulk, liquefied gas (at abnormal temperature/pressure) VQ
Bulk, gas(at 1031 mbar and 15 ºC) VGBulk, liquid VLBulk, solid, fine particles (‘powders’) VY
Bulk, solid, granular particles (‘grains’) VR
Bulk, solid, large particles (‘nodules’) VOBunch BHBundle BE
Butt BU
Cage CG
Can, rectangular CA
Can, cylindrical CX
Canister CICanvasCZCarboy, non-protected COCarboy, protected CP
Carton CT
Case CSCask CK1993R2454 — EN — 01.04.2002 — 005.001 — 569
▼M19
Chest CH
Churn CC
Coffer CFCoffin CJCoil CL
Collapsible tube TD
Cover CVCrate CRCreel CE
Cup CU
Cylinder CY
Demijohn, non-protected DJ
Demijohn, protected DP
Drum DR
Envelope EN
Filmpack FP
Firkin FIFlask FLFootlocker FO
Frame FR
Framed crate FDFruit crate FC
Gasbottle GB
Girder GIGirders, in bundle/bunch/truss GZ
Hamper HR
Hogshead HG
Ingot IN1993R2454 — EN — 01.04.2002 — 005.001 — 570
▼M19
Ingots, in bundle/bunch/truss IZ
Jar JR
Jerrycan, rectangular JCJerrycan, cylindrical JY
Jug JG
Jutebag JT
Keg KG
Log LG
Logs, in bundle/ bunch/truss LZ
Milk crate MC
Multiply bag MB
Multiwall sack MSMat MTMatch box MX
Nest NS
Net NT
Package PK
Packet PAPail PLParcel PC
Pipe PI
Pipes, in bundle/bunch/truss PZPitcher PHPlank PNPlanks, in bundle/bunch/truss PZ
Plate PG
Plates, in bundle/bunch/truss PYPot PT1993R2454 — EN — 01.04.2002 — 005.001 — 571
▼M19
Pouch PO
Rednet RT
Reel RLRing RG
Rod RD
Rods, in bundle/bunch/truss RZRoll RO
Sachet SH
Sack SASea-chest SEShallow crate SCSheet ST
Sheetmetal SM
Sheets, in bundle/bunch/truss SZShrinkwrapped SWSkeleton case SK
Slipsheet SL
Spindle SDSuitcase SU
Tank, rectangular TK
Tank, cylindrical TYTea-chest TCTin TN
Tray PU
Tray pack PUTrunk TRTruss TSTub TB
Tube TU
Tube, collapsible TDTubes, in bundle/bunch/truss TZ1993R2454 — EN — 01.04.2002 — 005.001 — 572
▼M19
Tun TO
Unpacked or unpackaged NE
Vacuum-packed VP
Vat VA
Vial VI
Wickerbottle WB
6.Produceddocuments/certificates code
(numeric codesextracted from the 1997b UN Directoriesfor electronic data
interchange for administration, commerce and transport: List of code for data
element 1001, Document/message name, coded.)
Certificate of conformity 2
Certificate of quality 3
Movement certificate A.TR.1 18Container list 235Packing list 271
Proforma invoice 325
Commercial invoice 380House waybill 703Master bill of lading 704
Bill of lading 705
House bill of lading 714Road list-SMGS 722Road consignment note 730Air waybill 740
Master air waybill 741
Dispatch note (post parcels) 750Multimodal/combined transport document (generic) 760Cargo manifest 785
Bordereau 787
Dispatch note model T 820Dispatch note model T1 8211993R2454 — EN — 01.04.2002 — 005.001 — 573
▼M19
Dispatch note model T2 822
Control document T5 823
Dispatch note model T2L 825Goodsdeclaration for exportation 830Phytosanitary certificate 851
Sanitary certificate 852
Veterinary certificate 853Certificate of origin 861Declaration of origin 862
Preference certificate of origin 864
Certificate of origin form GSP 865Import licence 911Cargo declaration (arrival) 933Embargo permit 941
TIF form 951
TIR carnet 952EUR 1 certificate of origin 954ATA carnet 955
Other zzz
7.Additionalinformation/Special indicationcode
The codesapplicable are asfollows :
DG0 = Export from one EFTA country subject to restriction or export from
EC subject to restriction.
DG1 = Export from one EFTA country subject to duties or export from EC
subject to duties.
DG2 = Export.
Additional special indication codes can also be defined at national domain
level.
8.Customsofficereference number(COR)
Field Content Field type Example
1 Identifier of the country to which the
customs office belongs (see CNT)Alphabetic 2 IT
2 National number of the customs office Alphanumeric 6 0830AB
Field 1 asexplained above.
Field 2 hasto be freely filled with a 6-character alphanumeric code. The 6
characters allow national administrations, where necessary, to define a hier-
archy of customs offices.1993R2454 — EN — 01.04.2002 — 005.001 — 574
▼B
ANNEX 38
CODESTOBEUSEDINTHEFORMS (1)►M8(2)◄
Box1:Declaration
First subdivision
The symbols applicable are as follows:
EX: — declaration for export from the customs territory of the Community
(except trade with EFTA),
— declaration for dispatch of non-Community goods in the context of
trade between two Member States.
IM: — declaration placing goodsimported into the cus tomsterritory of the
Community under any customs procedure (except trade with
EFTA),
— declaration placing non-Community goodsunder a cus tomsproce-
dure at destination, in the context of trade between two Member
States(except trade with EFTA).
EU: — declaration for export to an EFTA country,
— declaration of import from EFTA country.
COM: — declaration in respect of Community goods suject (SIC! subject) to
specific measures during the transitional period following the acces-
sion of new Member States,
— declaration placing prefinanced goods in a customs warehouse or
free zone,
— declaration entering Community goodsfor warehous ing.
— declaration in respect of Community goods in the context of trade
between partsof the cus tomsterritory of the Community to which
the provisions of Directive 77/388/EEC are applicable and parts of
that territory to which those provisions do not apply, or in the
context of trade between partsof that territory where thos e provi-
sions do not apply.
Second subdivision
The codesapplicable are given below:0: Entry for free circulation.
This code is not to be used for goods reimported after temporary export (see
code 6).
1: Permanent export.
This code is not to be used for re-export following temporary import (see
code 3).
2: Temporary export.
3: Re-export.
This code is not to be used for temporary export (see code 2). It can apply
only to goodsprevious ly imported temporarily or to goodsprevious ly
imported to be placed under a warehousing procedure.
4: Entry for home use.
This code is not to be used for reimportation (see code 6).
5: Temporary importation.
6: Reimportation.
Thiscode appliesonly to goodsprevious ly exported temporarily.
7: Entry for warehousing, including placing of goods in other premises under
customs control.
9: Processing under customs control and other procedures.1993R2454 — EN — 01.04.2002 — 005.001 — 575
(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 thisAnnex refersnot only to the EFTA countriesbut to the other
non-Community contracting partiesto the Conventionson a common trans it procedure
and on the simplification of formalities in trade in goods.▼M1
▼B
▼B
Third subdivision
This subdivision does not need to be completed unless the form is used for
Community transit purposes or as a document furnishing proof of the Commu-
nity status of goods.
In that case, the following symbols shall be used:
T1: for goodsrequired to move under the external Community trans it
procedure;
T2: for goodsrequired to move under the internal Community trans it proce-
dure in accordance with Article 163 or 165 of the Code, unless Article
340c(2) applies;
T2F: for goodsrequired to move under the internal Community trans it proce-
dure, in accordance with Article 340c(1);
T: for the mixed consignments covered by Article 351,
when the space following the ‘T’ must be scored through;
T2L: when the form is used to furnish proof of the Community status of
goods;
T2LF: when the form is used to furnish proof of the Community status of
goods consigned to, or from, a part of Community customs territory
where the provisions of Directive 77/388/EEC do not apply.
Box10:Countryoffirstdestination
The provisions of Council Regulation (EC) No 1172/95(1), apply, in particular
those contained in Article 9 (1).
Box11:Tradingcountry
The provisions of Council Regulation (EC) No 1172/95 (1), apply, in particular
those contained in Article 9 (1).
Box15a:Countryofdispatch/export code
The provisions of Council Regulation (EC) No 1172/95 (1), apply, in particular
those contained in Article 9 (1).
Box15b:Regionofdispatch/exportcode
Codesto be adopted by the Member States .
Box17a:Countryofdestinationcode
The provisions of Council Regulation (EC) No 1172/95 (1), apply, in particular
those contained in Article 9 (1).
Box17b:Regionofdestinationcode
Codesto be adopted by the Member States .
Box18:Nationality ofmeansoftransportondeparture/arrival
The codesgiven for box 15a are applicable.
Box19:Container
The codesapplicable are:
0: Goods not transported in containers.
1: Goods transported in containers.1993R2454 — EN — 01.04.2002 — 005.001 — 576
(1) OJ No L 118, 25. 5. 1995, p. 10.▼M19
▼B
▼M8
▼B
▼M8
▼B
▼M8
▼B
▼M8
▼B
▼B
Box20:Delivery terms
The codes and statements to be entered as appropriate in the first two subdivi-
sions of this box are as follows:
First subdivi-
sionMeaning Second subdivision
Incoterm code Incoterms— ICC/ECE Place to be s pecified
EXW Ex workslocality of works
FCA Free carrier … named pointFAS Free alongside ship named port of shipment
FOB Free on board named port of shipment
CFR Cost and freight (C & F) named port of destination
CIF Cost, insurance and freight named port of destination
CPT Carriage paid to named point of destination
CIP ►
C2Carriage and insurance paid
to◄named point of destination
DAF Delivered at frontier named place of delivery at frontier
DES Delivered ex-ship named port of destination
DEQ Delivered ex-quay duty paid … named port
DDU Delivered duty unpaid named place in country of importation
DDP Delivered duty paid named place of delivery in country of impor-
tation
XXX Delivery termsother than thos e
listed abovenarrative description of delivery terms given
in the contract
The Member Statesmay require the following particularsin the third s ubdivi-
sion:
1: Place situated in the territory of the Member State concerned.
2: Place situated in the territory of another Member State.3: Other (place situated outside the Community).
Box21:Nationality oftheactive meansoftransportcrossingthefrontier
The codesgiven for box 15a are applicable.
Box22:Invoicecurrency
‘The invoice currency isto be indicated by meansof the ISO alpha-3 currency
code (ISO 4217).
However, Member Statesmay continue to us e the three-digit geonomenclature
codesadopted by virtue of Article 9 of Council Regulation (EC) No 1172/95(
1).
Box24:Natureofthetransaction
The list of codes applicable is given below.
The Member States which require this item of information must use the single
digit codeslis ted in column A (excluding, where appropriate, code 9), thisdigit
being entered in the left-hand side of the box. They may also provide for a
second digit from the list in column B to be entered in the right-hand side of
the box.1993R2454 — EN — 01.04.2002 — 005.001 — 577
(1) OJ L 118, 25. 5. 1995, p. 10.▼M14
▼B
▼M7
Column A Column B
1. Transactions involving actual or intended
transfer of ownership against payment or
other consideration (other than the transac-
tionslis ted under 2, 7 and 8) (1)(2)(3)1. Final purchase/sale (2)
2. Goods dispatched for viewing, trial samples,
goodsdis patched with right of return and
transactions involving commission
3. Transactions involving payment in kind4. Sale to foreign travellers for their personal use
5. Financial leasing (
3)
2. Return of goodsalready recorded under code
1(4); replacement of goodsfree of charge (4)1. Return of goods
2. Replacement for returned goods
3. Replacement (e.g. under termsof guarantee)
for goodsnot returned
3. Transactions (not temporary in nature) invol-
ving transfer of ownership but without consid-
eration (financial or otherwise)1. Deliveriesof goodsunder programmeswholly
or partly financed by the European Commu-
nity
2. Other government-aid deliveries
3. Other aid deliveries(individualsand non-
governmental organizations)
4. Other transactions
4. Transactions with a view to processing under
contract (5)or repair (6) (other than the transac-
tionsrecorded under 7)1. Processing
2. Repair and maintenance against payment3. Repair and maintenance free of charge
5. Transactions after processing under
contract (
5) or repair (6) (other than the trans-
actionsrecorded under 7)1. Processing
2. Repair and maintenance against payment3. Repair and maintenance free of charge
6. Transactions not involving transfer of owner-
ship, e.g. hire, loan, operational leasing (
7)
and other temporary uses (8), with the excep-
tion of processing under contract or repair
(delivery and return)1. Hire, loan, operational leasing
2. Other temporary uses
7. Transactions in connection with joint defence
programmesor other intergovernmental
production programmes(e.g. Airbus )
8. Delivery of building material and equipment
in connection with construction or civil engi-
neering activitiescons tituting part of a
general contract (9)
9. Other transactions1993R2454 — EN — 01.04.2002 — 005.001 — 578
▼M7
(1) This item covers most exports and imports, i.e. transactions in respect of which:
— ownership is transferred from resident to non-resident or vice versa,
— payment or other compensation (payment in kind) is or will be made.
It should be noted that this also applies to goods sent between entities of a same enterprise or of a same group of
enterprises and to goods sent from/to central distribution depots, unless no payment or other compensation ismade in respect of these transactions (in which case such transactions shall be listed under heading 3).
(
2) Including spare parts and other replacement deliveries made against payment.
(3) Including financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all the
value of the goods. The benefits and risks of ownership are transferred to the lessee. At the end of the contract,the lessee becomes the legal owner.
(
4) Return and replacement dispatches of goods originally recorded under headings 3 to 9 of column A should be
recorded under the corresponding headings.
(5) Processing operations (whether or not under customs supervision) should be recorded under headings 4 and 5 of
column A. Own-account processing operations are not covered by these headings and should be recorded underheading 1 of column A.
(
6) Repair entails the restoration of goods to their original function; this may involve some structural alterations or
improvements.
(7) Operational leasing: all lease contracts other than financial leasing (see note (3)).
(8) This item covers goods exported/imported with the intention of subsequent re-import/re-export without any
change of ownership taking place.
(9) The transactions recorded under heading 8 of column A involve goods which are not separately invoiced but for
which a single invoice is made covering the total collective value. Where this is not the case, the transactions
should be recorded under heading 1.
Box25:Modeoftransportatthefrontier
The list of codes applicable is given below:A: Single-digit code (obligatory)
B: Two-digit code (second digit optional)
A B Description
1 10 Sea transport
12 Railway wagon on sea-going vessel
16 Powered road vehicle on sea-going vessel
17 Trailer or semi-trailer on sea-going vessel
18 Inland waterway vessel on sea-going vessel
2 20 Rail transport
23 Road vehicle on railwagon
3 30 Road transport
4 40 Air transport
5 50 Postal consignment
7 70 Fixed transport installations
8 80 Inland waterway transport
9 90 Own propulsion
Box26:Inlandmodeoftransport
The codesgiven for box 25 are applicable.
Box27:Place ofloading/unloading
Codesto be adopted by the Member States .
Box28:Financial andbankingdata
Codesto be adopted by the Member States .
Box29:Office ofexit/entry
Pending harmonization at Community level, the codesare to be adopted by the
Member States. The use of codes rather than words is optional for the Member
States.1993R2454 — EN — 01.04.2002 — 005.001 — 579
▼B
▼B
Box33:Commoditycode
First subdivision (8 figures)
To be completed using the headings of the Combined Nomenclature.
Where the form is used for the Community transit procedure purposes, the
commodity code made up of at least the six digits of the Harmonised
Commodity Description and Coding System shall be entered in this subdivision.
However, where Community legislation so requires, the Combined Nomencla-
ture heading shall be used.
Second subdivision (two characters)
To be completed in accordance with the Taric code (two charactersfor 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)
Codesto be adopted by the Member Statesconcerned.
Box34a:Countryoforigincode
The codesgiven for box 15a are applicable.
Box34b:Regionoforigin/productioncode
Codesto be adopted by the Member States .
Box36:Preference
The relevant codesare given below:
1. First digit of code
Code Tariffarrangement
0 None of the following
1 Normal tariff arrangement (no preference certificate)
2 Generalized System of Preferences (GSP)
3Othertariffpreferences(EUR1,ATR(
a) orequivalentdocument)
(a)Wherethisisusedtoestablishtheoriginatingstatus.
2. Next two digits
Code Tariffarrangement
00 None of the following
10 Tariff suspension
15 Tariff suspension with specified end-use
18 Tariff suspension with certificate confirming the special nature of
the product
20 Tariff quota (1)
23 Tariff quota with specified end-use (1)
25 Tariff quota with certificate confirming the special nature of the
product (1)1993R2454 — EN — 01.04.2002 — 005.001 — 580
▼M19
▼M5
▼B
▼M3
▼M13
▼M3
▼M13
▼M3
▼M3
Code Tariffarrangement
28Tariffquotafollowingoutwardprocessing(1)
40 Special end-use resulting from the Common Customs Tariff
50 Certificate confirming the special nature of the product.
99 Non-imposition of customs duties under Community legislation or
the provisions of customs union agreements concluded by the
Community.
(1)Wheretherequestedtariffquotaisexhausted,MemberStatesmayallowtherequestto
bevalidforanyotherexistingpreference.
Box37:Procedureonimport/export
A. First subdivision:
The codes to be entered in this subdivision are based on those given in the
second subdivision of box 1.
These are four-digit codes, composed of a two-digit code representing the
procedure requested, followed by a second two-digit code representing the
previousprocedure. The lis t of two-digit codesisgiven below.
‘Previousprocedure’ meansthe procedure under which the goodswere
placed before being placed under the procedure requested.
It should be noted that where the previous procedure is a warehousing proce-
dure or temporary importation, or where the goodshave come from a free
zone, the relevant code should be used only where the goods have not been
placed under a customs procedure with economic impact (inward processing,
outward processing or processing under customs control).
Forexample:
re-export of goods imported under the customs inward processing procedure
(suspension system) and subsequently placed under the customs warehousing
procedure = 3151 (not 3171).
(First operation = 5100; second operation = 7151: re-export = 3151).Similarly, where goodsprevious ly temporarily exported are reimported,
entry under one of the abovementioned suspensive procedures is to be
regarded ass imple importation under that procedure. Indication of the ‘reim-
portation’ aspect is to be given only when the goods are released for free
circulation.
Forexample:entry for home use with simultaneous entry for free circulation of goods
exported under the customs outward processing procedure and placed under
a customs warehousing procedure on reimportation = 6121 (not 6171).
(First operation: temporary export for outward processing = 2100; second
operation: storage in customs warehouse = 7121; third operation: entry for
home use + entry for free circulation = 6121).
List of procedures for coding purposes
(Two of these basic elements must be combined to produce a four-digit
code)
01: Free circulation of goods simultaneously redispatched in the context
of trade between partsof the cus tomsterritory of the Community in
with the provisions of Council Directive 77/388/EEC(
1) are applic-
able and parts of that territory in which these provisions do notapply, or in the context of trade between the partsof that territory
where these provisions do not apply.1993R2454 — EN — 01.04.2002 — 005.001 — 581
(1) OJ No L 145,13. 6. 1977, p. 1.▼M13
▼M3
B▼
▼B
Free circulation of goods simultaneously redispatched in the context
of trade between the Community and the Principality of Andorra(1)
and between the Community and the Republic of San Marino(2).
02: Free circulation which a view to appliying (SIC! applying) the
inward processing procedure (drawback system)(3).
05: Free circulation with simultaneous entry under an inward proces-
sing procedure other than those referred to under codes 02 and 51.
07: Free circulation with simultaneous entry under a warehousing
procedure (including placing in other premises under fiscal control).
08 (a): Goods released for free circulation under the inward processing
procedure (drawback system) in another Member State. (3).
10: Permanent export/dispatch.
21: Temporary export under the customs outward processing proce-
dure(4) other than that referred to under Code 25.
22: Temporary export under an outward processing procedure other
than those referred to unter (SIC! under) Code 21 or Code 25.
23: Temporary export for return in the unaltered state.
24 (a): Goods previously placed under the customs outward processing
procedure in another Member State.
25: Temporary export in all cases where the economic outward proces-
sing arrangements for textiles established by Regulation (EEC)
No 636/82 isapplicable.
31: Re-exportation.
40: Home use with simultaneous entry for free circulation of goods
which are not subject to exempt supply.
41: Home use with simultaneous entry for free circulation in the
context of the inward processing procedure (drawback system).
42: Home use with simultaneous entry for free circulation of goods
subject to an exempt supply.
43: Home use with simultaneous entry for free circulation in the
context of the implementation of specific measures in connection
with the payment of an amount during the transitional period
following the accession of new Member States.
44 (a): Goods released for home use and free circulation under the inward
processing procedure (drawback system) in another Member
State (3).
45: Partial entry for home use with simultaneous entry for free circula-
tion and for a warehousing procedure (including placing in other
premises under fiscal control).
46: Free circulation under inward processing procedure (drawback
system) in a customs warehouse (3).
47: Free circulation under inward processing procedure (drawback
system) in a free zone or free warehouse.
49: Entry for home use of Community goods in the context of trade
between partsof the cus tomsterritory of the Community in which
the provisions of Directive 77/388/EEC are applicable and parts of
that territory in which those provisions do not apply, or in the
context of trade between the partsof that territory where thes e
provisions do not apply.
Entry for home use of goods in trade between the Community and
the Principality of Andorra and between the Community and the
Republic of San Marino.
51: Inward processing procedure (suspension system)(5)
52: Inward processing procedure other than those referred to under
codes02 and 51.1993R2454 — EN — 01.04.2002 — 005.001 — 582
(1) Council Decision 90/680/EEC (OJ No L 374, 31. 12. 1990, p. 13).
(2) Council Decision 92/561/EEC (OJ No L 359, 9. 12. 1992, p. 13).
(3) Council Regulation (EEC) No 2913/92 of 19 October 1992
►C1 ◄:Article 114(1) (b) (see also paragraph 2 (b))
(4) Article 145 (1) of Regulation (EEC) No 2913/92.
(5) Regulation (EEC) No 2913/92 Article 114 (1) (a) (see also paragraph 2 (a).▼M2
▼B
▼M2
▼B
▼B
53: Import under temporary import procedure.
54 (a): Goods placed or obtained under the inward processing procedure
(suspension system)(1) carried out in another Member State (and
not released for free circulation there).
55: Inward processing procedure (suspension system)(2) in a customs
warehouse.
56: Inward processing procedure (suspension system) in a free zone or
free warehouse.
57: Transfer of goods or products under the inward processing arrange-
ments using the suspension system(3).
61: Reimportation with simultaneous release for free circulation and
home use of goods which are not subject to an exempt supply.
62: Reintroduction with entry for home use in the context of trade
between partsof the cus tomsterritory of the Community in which
the provisions of Directive 77/388/EEC are applicable and parts of
that territory in which those provisions do not apply, or in the
context of trade between the partsof that territory where thos e
provisions do not apply.
Reintroducing with entry for home use in trade between the
Community and the Principality of Andorra and between the
Community and the Republic of San Marino.
63: Reimportation with simultaneous release for free circulation and
home use of goods subject to an exempt supply.
65: Reimportation with simultaneous release for free circulation and
entry for an inward processing procedure other than those referred
to under codes02 and 51.
67: Reimportation with simultaneous release for free circulation and
entry for a warehousing procedure (including placing in other
premises under fiscal control).
71: Customs warehousing procedure including placing in other premises
under customs control.
72: Warehousing of national goods (including placing in other premises
under fiscal control).
73: Warehousing of Community goods (including placing in other
premises under fiscal control).
76: Placing in an export warehouse or free zone with advance payment
of export refundsfor productsor goodsintended for export without
further processing(4).
77: Warehousing with intention to export with advance payment of
export refunds for processed products and goods obtained from
basic products(5).
78: Free zone except in the case provided for under code 76.91: Entry for processing under customs control.92: Goods placed or obtained under processing under customs control
in another Member State (and not released for free circulation
there).
93: Destruction (under customs control).
94: Permanent use under customs control (end-use).95: Supplies for ships' and aircraft stores.96: Supplies by duty- and tax-free shops at ports and airports.
NB:The code 00 isus ed to indicate that no previousprocedure applied (i.e.
asthe third and fourth digitsonly).
(a) These codes cannot be used as for the first two digits of the procedure
code, but for only to indicate the previousprocedure, e. g. 4054 = entry
for free circulation and home use of goods previously placed under
IPR — suspension system in another Member State.1993R2454 — EN — 01.04.2002 — 005.001 — 583
(1) Council Regulation (EEC) No 2913/92 of 19 October 1992
►C1 ◄:Article 114(1) (b) (see also paragraph 2 (b))
(2) Regulation (EEC) No 2913/92 Article 114 (1) (a) (see also paragraph 2 (a).
(3) Commission Regulation (EEC) No 3710/92 (OJ No L 378, 23. 12. 1992, p. 9).
(4) Council Regulation (EEC) No 565/80 of 4 March 1980 on the advance payment of
export refundsin res pect of agricultural products ; — Article 5 (2) (OJ No L 62, 7. 3.1980, p. 5).
(
5) Regulation (EEC) No 565/80 — Article 4 (2).
▼B
B. Second subdivision
Pending harmonization at Community level, the codes(up to three charac-
ters) are to be adopted by the Member States.
Box47:Calculation oftaxes
First column: Type of tax
Pending harmonization at Community level, the codesare to be adopted by the
Member States.
Last column: Method of payment
The codesapplicable, at the dis cretion of the Member Statesconcerned, 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'scas h account).E: Deferred or postponed payment.F: Deferred payment — customs system or equivalent national system.
G: Postponed payment — VAT system (Article 23 Sixth VAT Directive).
H: Goods imported on behalf of VAT registered consignee (deferment on
consignee's account).
J: Payment through post office administration (postal consignments) or other
public sector or government department.
K: Excise credit or rebate.
L: Security or guaranteed payment.M: Security including cash deposit.N: Individual cash deposit.
P: From agent'scas h account.
Q: From deferment account.R: Guarantee.
S: Individual guarantee account.
T: From agent'sguarantee account.U: From agent'sguarantee — s tanding authority.V: From trader'sguarantee — individual authority.
O: Guarantee lodged with Intervention Agency.
W: Agent'sgeneral bond.X: Trader'sgeneral bond.Y: Ordinary bond.
Z: Undertaking.
Box49:Warehouseidentification
Enter the letter identifying the type of warehouse in accordance with the
descriptions contained in Article 504 followed by the identification number allo-
cated by the Member State when the authorization is issued.
Box51:Intendedtransitoffices (andcountries)
Country codes
Thiscountry code isthe ISO alpha 2 code (ISO 3166).The applicable codesare:
Belgium BE
Denmark DKGermany DE
Greece GR
Spain ESFrance FR1993R2454 — EN — 01.04.2002 — 005.001 — 584
▼M19
▼M19
Ireland IE
Italy IT
Luxembourg LU
NetherlandsNLAustria AT
Portugal PT
Finland FISweden SE
United Kingdom GB
Hungary HUIceland IS
Norway NO
Poland PLSlovakia SK
Switzerland CH
Czech Republic CZ
Box52:Guarantee
Guarantee codesThe applicable codesare:
Situation Code Other entries
For guarantee waiver (Article 380(3)) 0 — guarantee waiver certificate number
For comprehensive guarantee 1 — comprehensive guarantee certificate
number
— office of guarantee
For individual guarantee by a guarantor 2 ►M20— reference for the guarantee
undertaking ◄
►M20— office of guarantee ◄
For individual guarantee in cash 3
For individual guarantee in the form of
vouchers4 — individual guarantee voucher number
For guarantee not required
(Article 95 of Regulation (EEC) No
2913/92)6
For guarantee not required for certain
public bodies8
For individual guarantee of the type
under point 3 of Annex 47a9 — reference to the guarantee undertaking
— office of guarantee
Box53:Office ofdestination(andcountry)
The codesgiven for box 51 are applicable.1993R2454 — EN — 01.04.2002 — 005.001 — 585
▼B
▼M6
ANNEX38a
1993R2454 — EN — 01.04.2002 — 005.001 — 586
▼M11
ANNEX38b
1. For the purposes of the application of Article 290a, the customs authorities of
the customs office at which the declaration for free circulation of fresh
bananas is lodged shall determine the net mass, based on a sample of units
of packaging for each type of packaging and for each place of origin.
2. The units of packaging weighed should constitute a representative sample of
the declaration. It shall involve at least the quantities indicated below:
Number of unitsof packaging declared (by type
of packing and by origin)Number of unitsof packaging to
be examined
— up to 400 5
— from 401 to 700 7
— from 701 to 1 000 10
— from 1 001 to 2 000 13
— more than 2 000 15
Where a whole cargo load is covered by a single declaration, the customs
office may, unless fraud is suspected, base the calculation of the net mass
on a minimum sample of 15 units of packaging (of the same type of packa-
ging and from the same place of origin).
The net mass shall be determined as follows:
— opening at least one unit of packaging, then calculating the mass of the
packaging,
— the mass of the packaging shall be accepted for all packaging of the same
type and shall be deducted from the mass of all the units of packaging
weighed,
— the average mass per unit of packaging of bananas thus established, based
on the mass of the sample checked, shall be accepted as the basis for
determining the net mass of the bananas covered by the declaration.1993R2454 — EN — 01.04.2002 — 005.001 — 587
▼M18
▼B
ANNEX 42
1993R2454 — EN — 01.04.2002 — 005.001 — 588
▼M13
ANNEX42A
1993R2454 — EN — 01.04.2002 — 005.001 — 589
▼M13
ANNEX42B
1993R2454 — EN — 01.04.2002 — 005.001 — 590
▼C2
ANNEX 43
1993R2454 — EN — 01.04.2002 — 005.001 — 591
▼C2
1993R2454 — EN — 01.04.2002 — 005.001 — 592
▼C2
1993R2454 — EN — 01.04.2002 — 005.001 — 593
▼M7
ANNEX 44
NOTES
(to be added to the booklet containing the 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 forming part
of Community customs territory and/or of goods obtained from such catches
by processing carried out on board the Community fishing vessel which
made the catch, another Community fishing vessel, or a Community factory
ship.
2. The Community fishing vessel is a vessel which is registered and listed in a
part of a Member State'sterritory forming part of Community cus tomsterri-
tory, fliesthe flag of a Member State, makesthe catch and may proces sit
on board. The Community factory ship is a vessel, similarly registered or
listed, which processes only transhipped catches.
3. This booklet contains 10 forms, each consisting of an original and a copy.
The copies must not be separated from the booklet.
4. The booklet must be produced whenever the customs authorities so require.5. It must be returned to the customs authorities by which it was issued when
the vessel for which it was issued ceases to fulfil the conditions laid down,
when all the formscontained in the booklet have been us ed or when the
period of validity of the booklet expires.
II.AuthenticationofT2Mforms
6. The forms must be completed in typescript or legibly by hand; if the latter,
in ink and in printed characters. No erasures or alterations may be made.
Amendments must be made by striking out the incorrect particulars and
adding those required where appropriate. Any such amendments must be
initialled by the person who signed the declaration containing them.
7. Boxes 1 to 3 of the form must be completed by the person indicated, in the
language in which the form isprinted. Boxes4 to 12 of the form mus t be
completed in one of the official Community languages.
8. The validity of the T2M formscontained in a booklet isguaranteed by the
persence (SIC! presence), in box A of both originals and copies, of an
endorsement by the authority responsible for registering the Community
fishing vessel for which the booklet was issued. The booklet is valid for
two yearsfrom the date s hown on page 2 of itscover.
III.UseofT2Mforms
9. The master of the Community fishing vessel must complete boxes 4, 5 and/
or boxes6, 7, 8 and complete and s ign the declaration in box 9, of the
original and the copy of a T2M form whenever:
— a catch and/or the goods resulting from on-board processing of a catch
are landed either in a port in Community customs territory, or in another
part from which they will leave for that territory,
— the catch and/or goods are transhipped onto another Community fishing
vessel, a Community factory ship — where the catch undergoes on-
board processing — or any other vessel which transports the catch and/
or goods without processing them, either directly to a port within
Community customs territory or to a port not in Community customs
territory from where they will leave for that territory. In thiscas e the
master of the Community fishing vessel and the master of the vessel
onto which the catch and/or goods are transhipped must complete and
sign box 10 of the original and the copy.
10. Where appropriate, the master of the vessel onto which a Community
fishing vessel's catch has been transhipped to undergo on-board processing
must complete boxes 6, 7 and 8, and complete and sign the declaration in
box 11 of the original whenever:
— goods resulting from on-board processing are landed either in a port in
Community customs territory, or in a port not in Community customs
territory from which they will leave for that territory,1993R2454 — EN — 01.04.2002 — 005.001 — 594
▼M7
— the goods are transhipped onto any other vessel which transports them
without processing, either directly to a port in Community customs terri-
tory or to a port not in Community customs territory from where they
will leave for that territory. In this case, the master of the processing
vessel and the master of the vessel onto which the goods are transhipped
must complete and sign box 12 of the original.
11. Where catch or goodshave gone to a country or territory not forming part
of Community customs territory before being shipped to Community
customs territory, box 13 of the form must be completed and signed by
the customs authorities of the country or territory. If a part of the catch or
goods does not go to Community customs territory, the name, kind, gross
mass and treatment or use assigned to the consignments concerned must
be entered in the ‘Remarks’ box of the form.
12. Whenever catch and/or goodsare trans hipped 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 goodshave been trans ported to a country or territory
not forming part of Community customs territory for later reconsignment
to that territory in split consignments:
13. A number of original T2M forms equal to the number of split consignments
must be taken from the booklet issued to the fishing vessel which made the
catch and/or processed it into goods, and clearly marked with the word
‘Extract’ and particularsof the T2M form for the initial cons ignment. This
information must also be entered in the copies of the ‘Extracts’ which must
remain in the booklet.
14. For each split consignment:
— boxes4, 5 and/or 6, 7, 8 of the T2M ‘Extract’ form mus t be completed,
stating the quantities of catch and/or goods consigned,
— box 13 of the original of the ‘Extract’ form must be completed,
endorsed and signed by the customs authorities of the country or terri-
tory concerned,
— the number and kind of packages, the gross mass, the treatment or use
assigned to the consignment and the number and date of the ‘Extract’
form must be entered in the ‘Remarks’ box of the initial T2M form,
— the ‘Extract’ form must accompany the consignment of catch and/or
goods.
15. When all the catch and/or goodscovered by the initial T2M form have been
shipped to Community customs territory, box 13 of the form must be
completed, endorsed and signed by the customs authorities of the country
or territory concerned. This form must be sent to the office which issued
the T2M booklet. If a part of the catch or goodsdoesnot 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
customs office where the catch or goods to which it refers have been
brought into Community customs territory. However, where such catch or
goods are brought into Community customs territory under a transit proce-
dure and the corresponding operation began outside that territory, the T2M
forms must be presented to the customs office of destination for that proce-
dure.1993R2454 — EN — 01.04.2002 — 005.001 — 595
▼M19
ANNEX44a
EXPLANATORYNOTEONTHELOADINGLIST
TITLE I
General
1. Definition
The loading list means a document having the characteristics described in
thisAnnex.
2. Loading list form
2.1. Only the front of the form may be used as a loading list.2.2. The featuresof a loading lis t are:
(a) the heading ‘Loading list’;
(b) a 70 × 55 millimetre box divided into an upper part of 70 by 15 milli-
metresand a lower part of 70 by 40 millimetres ;
(c) columnswith the following headingsin the following order:
— serial number,
— marks, numbers, number and kind of packages, goods description,
— country of dispatch/export,
— gross mass in kilograms,— reserved for the administration.
Users may adjust the width of the columns to their needs. However, the
column headed ‘reserved for the administration’ must always be at
least 30 millimetres wide. Users may also decide for themselves how
to use the spaces other than those referred to in points (a), (b) and (c).
2.3. A horizontal line must be drawn immediately under the last entry and any
spaces not used must be scored through to prevent later additions.
TITLE II
Particulars tobeenteredinthedifferentheadings
1. Box
1.1. Upper part
Where a loading list accompanies a transit declaration, the principal must
enter ‘T1’, ‘T2’ or ‘T2F’ in the upper part of the box.
Where a loading list accompanies a T2L document, the person concerned
must enter ‘T2L’ or ‘T2LF’ in the upper part of the box.
1.2. Upper part
The particulars listed in paragraph 4 of Title III below must be entered in
thispart of the box.
2. Columns
2.1. Serial number
Every item shown on the loading list must be preceded by a serial number.
2.2. Marks, numbers, number and kind of packages, goods description
The particularsrequired s hall be given in accordance with Annexes37 and
38.
Where a loading list accompanies a transit declaration, the list must include
the information entered in boxes 31 (Packages and description of goods),
40 (Summary declaration/previousdocument) 44 (Additional information,
documents produced, certificates and authorisations) and, where appro-
priate, 33 (Commodity code) and 38 (Net mass (kg)) of the transit
declaration.1993R2454 — EN — 01.04.2002 — 005.001 — 596
▼M21
▼M19
2.3. Country of dispatch/export
Enter the name of the Member State from which the goodsare being
consigned or exported.
Do not use this column where a loading list accompanies a T2L document.
2.4. Gross mass (kg)
Enter the detailsentered in box 35 of the SAD (s ee Annex 37).
TITLE III
Useofloadinglists
1. A transit declaration may not have both a loading list and one or more
continuation sheets attached to it.
2.►M21Where a loading list is used, boxes 15 (Country of dispatch/
export), 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)),
38 (Net mass (kg)), 40 (Summary declaration/previous document) and,
where appropriate, 44 (Additional information, documentsproduced, certi-
ficates and authorisations) of the transit declaration form must be struck
through and box 31 (Packages and description of goods) may not be used
to enter the marks, numbers, number and kind of packages or goods
description. ◄A reference to the serial number and the symbol of the
different loading lists shall be entered in box 31 (Packages and goods
description) of the transit declaration form used.
3. The loading list must be produced in the same number of copies as the
form to which it relates.
A single copy of the loading list is lodged with the office of departure
where the transit declaration has been processed using data-processing
systems and the particulars of the loading list are stored in the system at
that office. Otherwise, at least three copies of the loading list are lodged.
4. When a transit declaration is registered the loading list must be given the
same registration number as the form to which it relates. This number must
be entered by using a stamp which includes the name of the office of
departure, or by hand. If entered by hand, it must be endorsed by the offi-
cial stamp of the office of departure.
It isnot obligatory for an official of the office of departure to s ign the
forms.
5. Where several loading lists are attached to one form used for the purpose
of Community transit, the lists must bear a serial number allocated by the
principal, and the number of loading lists attached must be entered in box 4
(Loading lists) of the said form.
6. The provisions of paragraphs 1 to 5 apply, as appropriate, where a loading
list is attached to a T2L or T2LF document.1993R2454 — EN — 01.04.2002 — 005.001 — 597
▼M19
ANNEX44b
PROVISIONS CONCERNING FORMS USED IN COMMUNITY
TRANSIT
This Annex sets out the characteristics of forms other than the single adminis-
trative document used in Community transit.
1.Loadinglists
1.1. The forms shall be printed on paper dressed for writing purposes, weighing
at least 40 g/m2and sufficiently strong to prevent easy tearing or creasing
in normal use. The colour may be decided by those concerned.
1.2. The format of the forms shall be 210 by 297 millimetres, with a maximum
tolerance of 5 millimetresles sand 8 millimetresmore on the length.
2.Transitadvicenote
2.1. The forms shall be printed on paper dressed for writing purposes, weighing
at least 40 g/m2and sufficiently strong to prevent easy tearing or creasing
in normal use. The paper shall be white.
2.2. The format of the forms shall be 210 by 148 millimetres.
3.Receipt
3.1. The forms shall be printed on paper dressed for writing purposes, weighing
at least 40 g/m2and sufficiently strong to prevent easy tearing or creasing
in normal use. The paper shall be white.
3.2. The format of the forms shall be 148 by 105 millimetres.
4.Individualguarantee
4.1. The forms shall be printed on paper free of mechanical pulp, dressed for
writing purposes and weighing at least 55 g/m2. It shall have a printed guil-
loche pattern background in red so as to reveal any falsification by
mechanical or chemical means. The paper shall be white.
4.2. The format of the forms shall be 148 by 105 millimetres.
4.3. The forms shall show the name and address of the printer, or a mark by
which he may be identified, and a serial identification number.
5.Comprehensiveguaranteeandguaranteewaivercertificates
5.1. The forms for comprehensive guarantee of guarantee waiver certificates,
hereinafter referred to as ‘certificates’, shall be printed on white paper
free of mechanical pulp and weighing at least 100 g/m2. Both sides shall
have a printed guilloche pattern background so as to reveal any falsification
by mechanical or chemical means. The printing shall be:
— in green for guarantee certificates,
— in pale blue for guarantee waiver certificates.
5.2. The format of the forms shall be 210 by 148 millimetres.
5.3. The Member States shall be responsible for printing the forms or having
them printed. Each certificate shall bear a serial identification number.
6.ProvisionscommontoallofTitleII
6.1. Forms must be completed using a typewriter or other mechanographical or
similar process. Loading list, transit advice and receipt forms may also be
completed legibly in manuscript, in which case they shall be completed in
ink and in block letters.
6.2. Formsmus t be drawn up in one of the official languagesof the member
Stateswhich isacceptable to the cus tomsauthoritiesof the Member State
of departure. This provision shall not apply to flat-rate guarantee vouchers.
6.3. The customs authorities of a Member State in which the forms must be
produced may if necessary require a translation into the official language,
or one of the official languages, of that Member State.
6.4. The language to be used for the comprehensive guarantee and guarantee
waiver certificates shall be designated by the customs authorities of the
Member State responsible for the office of guarantee.1993R2454 — EN — 01.04.2002 — 005.001 — 598
▼M19
6.5. No erasures or alterations shall be made. Amendments shall be made by
striking out the incorrect particulars and, where appropriate, adding those
required. Any such amendments shall be initialled by the person making
the amendment and expressly endorsed by the customs authorities.1993R2454 — EN — 01.04.2002 — 005.001 — 599
ANNNEX44c
GOODSINVOLVINGGREATERRISKOFFRAUD
HS code Description of the goodsMinimum quanti-
tiesSensitive
goods
code (1)Minimum rate of individual
guarantee
123 4 5
ex 0102 90 Other live animals, of the bovine domestic species 4 000 kg 1 1 500 EUR/t
0201 10
0201 200201 30Meat of bovine animals, fresh or chilled 3 000 kg 2 700 EUR/t
2 900 EUR/t5 200 EUR/t
0202 10
0202 200202 30Meat of bovine animals, frozen 3 000 kg 2 700 EUR/t
2 900 EUR/t3 900 EUR/t
0402 10
0402 21
0402 290402 910402 99Milk and cream, concentrated or containing added sugar or other
sweetening matter2 500 kg 1 600 EUR/t
1 900 EUR/t
2 500 EUR/t1 400 EUR/t1 600 EUR/t
0405 10
0405 90Butter and other fatsand oilsderived from milk 3 000 kg 2 600 EUR/t
2 800 EUR/t
ex 0803 00 Fresh bananas, excluding plantains 8 000 kg 1 800 EUR/t
1701 11
1701 12
1701 911701 99Cane or beet sugar and chemically pure sucrose, in solid form 7 000 kg —
—
——
2207 10 Undenatured ethyl alcohol of an alcoholic strength by volume of
80 % vol or higher3 hl 2 500 EUR/hl
pure alcohol▼M191993R2454 — EN — 01.04.2002 — 005.001 — 600
HScodeDescriptionofthegoodsMinimumquanti-
tiesSensitive
goods
code(1)Minimumrateofindividual
guarantee
123 4 5
220820
220830
220840220850220860
220870
ex220890Spirits,liquorsandotherspirituousbeverages5hl1/C148/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C149/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C1502500EUR/hlpure
alcohol
240220Cigarettescontainingtobacco35000pieces120EUR/1000pieces
(1)WheretheprovisionsofPartII,TitleII,Chapter4,section2,subsection7applyandtheHScodeisnotenoughtoidentifywithoutambiguitythegoods listedincolumn
2,boththesensitivegoodscodegivenincolumn4andtheHScodegivenincolumn1mustbeused.▼M191993R2454—EN—01.04.2002—005.001—601▼C7
▼M19
▼B
ANNEX 45
1993R2454 — EN — 01.04.2002 — 005.001 — 602
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ANNEX45a
TRANSITACCOMPANYINGDOCUMENT
ChapterI
Specimen of the transit accompanying document
1993R2454 — EN — 01.04.2002 — 005.001 — 603
▼M16
1993R2454 — EN — 01.04.2002 — 005.001 — 604
▼M19
ChapterII
Explanatory notes and particulars (data) for the Transit Accompanying
Document
A.Explanatorynotesforcompleting thetransitaccompanyingdocument
The transit accompanying document shall be printed based on data derived
from the transit declaration, where the case occurs amended by the principal
and/or verified by the office of departure, and completed with:
1. MRN (movement reference number)
The information isgiven alphanumerically with 18 digitson the
following specimen:
Field Content Field type Examples
1 Last two digits of year of formal
acceptance of transit movement (YY)Numeric 2 97
2 Identifier of the country from which
movement originates. (ISO alpha 2
country code)Alphabetic 2 IT
3 Unique identifier for transit movement
per year and countryAlphanumeric 13 9876AB8890123
4 Check digit Alphanumeric 1 5
Fields1 and 2 asexplained above.
Field 3 has to be filled in with an identifier for the transit transaction. The
way that field is used is under the responsibility of national administra-
tions but each transit transaction handled during one year within the
given country must have a unique number. National administrations that
want to have the office reference number of the competent authorities
included in the MRN, could use up to the first 6 characters to insert the
national number of the office.
Field 4 hasto be filled with a value that isa check digit for the whole
MRN. Thisfield allowsfor detection of an error when capturing the
whole MRN.
The ‘MRN’ shall also be printed in bar code mode using the standard
‘code 128’, character set ‘B’.
2. Box 3:
— first subdivision: serial number of the current printed sheet,
— second subdivision: total number of sheets printed (including list of
items),
— shall not be used when only one item.
3. In the space to the right of box 8:
Name and address of the customs office to which the return copy of the
transit accompanying document has to be returned.
4. Box C:
— the name of the office of departure,
— reference number of the office of departure,
— acceptance date of the transit declaration,— the name and the authorisation number of the authorised consignor (if
any).
5. Box D:
— control results,
— the indication ‘Binding itinerary’, where appropriate.
The transit accompanying document shall not be modified nor shall any
addition or deletion be made thereto unless otherwise specified in this regu-
lation.1993R2454 — EN — 01.04.2002 — 005.001 — 605
▼M20
▼M19
▼M19
B.Explanatorynotesforprinting
The following possibilities exist for the printing of the transit accompanying
document.
1. The declared office of destination is linked to the computerised transit
system and no loading lists are used:
— print only copy A (accompanying document).
2. The declared office of destination is linked to the computerised transit
system and loading lists are used:
— print copy A (accompanying document), and
— print copy B (return copy).
3. The declared office of destination is not linked to the computerised transit
system (either where loading lists are used or not):
— print copy A (accompanying document), and
— print copy B (return copy).
C.Explanatory notes for the return of the control results from the office of
destination
The following possibilities exist for the return of the control results from the
office of destination:
1. The actual office of destination is the declared one and it is linked to the
computerised transit system:
— the control results shall be sent to the office of departure by electronic
means if loading lists are not used,
— the control results shall be sent to the office of departure using return
copy B of the transit accompanying document (including loading lists)
if loading lists are used.
2. The actual office of des tination isthe declared one and it isnot linked to
the computerised transit system:
— the control results shall be sent to the office of departure using return
copy B of the transit accompanying document (including loading lists
or list of items, if any) whether loading lists are used or not.
3. The declared office of destination is linked to the computerised transit
system but the actual office of destination is not linked to the compu-
terised transit system (change of office of destination):
— the control results shall be sent to the office of departure using a
photocopy of the transit accompanying document, copy A (including
list of items, if any) where loading lists are not used,
— the control results shall be sent to the office of departure using return
copy B of the transit accompanying document (including the loading
lists) where loading lists are used.
4. The declared office of destination is not linked to the computerised transit
system but the actual office of destination is linked to the computerised
transit system (change of office of destination):
— the control results shall be sent to the office of departure by electronic
means where loading lists are not used,
— the control results shall be sent to the office of departure using return
copy B of the transit accompanying document (including loading lists)
where loading lists are used.
D.Explanatorynotesfortheuseofloadinglists
When loading lists are used the transit accompanying document copies A
and B shall be printed from the system. In this case the following data shall
be inserted:
1. Indication of the total number of loading lists (box 4) instead of the total
number of list of items (box 3).
2. The box ‘Description of goods’ (box 31) shall only contain:
— if goods T1, T2 or T2F: ‘See loading lists’
— if goodsT1, T2 and T2F:
— ‘Goods T1’: ‘see loading lists No… to…’
— ‘Goods T2’: ‘see loading lists No… to…’
— ‘Goods T2F’: ‘see loading lists No… to…’1993R2454 — EN — 01.04.2002 — 005.001 — 606
▼M19
3. The box ‘Additional information’ shall also be printed,
4. All other information specific to goods at items level shall appear on the
corresponding loading lists that shall be attached to the transit accompa-
nying document.1993R2454 — EN — 01.04.2002 — 005.001 — 607
▼M16
ANNEX45b
LISTOFITEMS
ChapterI
Specimen of the list of items
1993R2454 — EN — 01.04.2002 — 005.001 — 608
▼M16
1993R2454 — EN — 01.04.2002 — 005.001 — 609
▼M19
ChapterII
Explanatorynotesandtheparticulars(data)fortheListofItems
When a movement consists of more than one item, then the sheet A of the list
of items shall always be printed by the computer system and shall be attached to
the copy A of the transit accompanying document.
Where the transit accompanying document is printed in the two copies, A and
B, then also the sheet B of the list of items shall be printed and attached to the
copy B of the transit accompanying document.
The boxesof the lis t of itemsare vertically expandable.
Particularshave to be printed asfollows :
1. In the identification box (upper left corner):
(a) list of items;
(b) sheet A/B;
(c) serial number of the current sheet and the total number of the sheets
(including the transit accompanying document).
2. OoDep — name of the office of departure.3. Date — acceptance date of the transit declaration.4. MRN — movement reference number asdefined in Annex 45a.
5. The particularsof the different boxesat item level have to be printed as
follows:
(a) item No — serial number of the current item;
(b) regime — if the status of the goods for the whole declaration is uniform,
the box isnot us ed;
(c) if mixed consignment, the actual status, T1, T2 or T2F, is printed;
(d) the remaining boxesare completed asdes cribed in Annex 37, if appro-
priate in coded form.1993R2454 — EN — 01.04.2002 — 005.001 — 610
▼M19
ANNEX 46
1993R2454 — EN — 01.04.2002 — 005.001 — 611
▼M19
ANNEX46a
CHARACTERISTICSOFSEALS
The seals referred to in Article 357 shall have at least the following character-
istics and comply with the following technical specifications:
(a) Essential characteristics:
Sealsmus t:
1. remain secure in normal use;
2. be easily checkable and recognisable;3. be so manufactured that any breakage or removal leaves traces visible to
the naked eye;
4. be designed for single use or, if intended for multiple use, be so designed
that they can be given a clear, individual identification mark each time
they are re-used.
5. bear identification marks.
(b) Technical specifications:
1. the form and dimensions of seals may vary with the sealing method used
but the dimensions must be such as to ensure that identification marks
are easy to read;
2. the identification marks of seals must be impossible to falsify and diffi-
cult to reproduce;
3. the material used must be resistant to accidental breakage and such as to
prevent undetectable falsification or reuse.1993R2454 — EN — 01.04.2002 — 005.001 — 612
▼M19
ANNEX46b
CRITERIAREFERREDTOINARTICLES380AND381
Criterion Observations
1. Sufficient experience Proof of sufficient experience is provided by the correct
use of the Community transit procedure, in the capacity
of principal, over one of the following periods, prior to
requesting a reduction:
— one year, for the application of Article 380(2)(a)
and Article 381(1),
— two yearsfor the application of Article 380(2)(b)
and Article 381(2)(a),
— three yearsfor the application of Article 380(3) and
Article 381(2)(b).
These periods shall be reduced by one year for appli-
cants who use data-processing methods for lodging
transit declarations.
2. High level of cooperation with the
customs authoritiesA principal achievesa high level of cooperation with
the customs authorities by incorporating in the manage-
ment of his operations specific measures which thereby
make it easier for the authorities to carry out checks
and protect the interests involved.
Providing they satisfy the customs authorities, such
measures may relate to, interalia :
— particular methodsof completing trans it declarations
(in particular the use of data processing methods),
or
— the content of such declarations, with the principal
providing additional information, even where thisis
not mandatory, or
— methodsof completing the formalitiesfor placing
goodsunder the procedure (for example the prin-
cipal always presenting his declarations at the same
customs office).
3. Being in command of transport opera-
tionsThe principal demonstrates that he is in command of
transport operations, interalia :
(a) by carrying out the transport operation himself and
applying high standards of security, or
(b) using a carrier with whom he has had long-standing
contractual relationsand who providesa s ervice
which meets high standards of security, or
(c) using an intermediary contractually bound to a
carrier who providesa s ervice which meetshigh
standards of security.
4. Sufficient financial resources to cover
obligationsThe principal demonstrates that he has the financial
resources to cover his obligations by providing the
customs authorities with evidence to show that he has
the meansto pay the cus tomsdebt likely to be incurred
in connection with the goodsconcerned.1993R2454 — EN — 01.04.2002 — 005.001 — 613
▼M19
ANNEX47
►(1)C71993R2454—EN—01.04.2002—005.001—614
▼C7
▼M19
ANNEX47a
APPLICATIONOFARTICLE94(6)and(7)OFTHECODE
Temporary prohibition of the use of the comprehensive guarantee for a
reducedamountorthecomprehensiveguarantee
1.Situationswhereuseofthecomprehensiveguaranteeforareducedamount
orthecomprehensive guaranteemaybeprohibitedtemporarily
1.1. Temporary prohibition of the use of the comprehensive guarantee for a
reduced amount
The ‘special circumstances’ referred to in Article 94(6) of the Code mean a
situation in which it has been established, in a significant number of cases
involving more than one principal and putting at risk the smooth func-
tioning of the procedure that, in spite of the application of Article 384 and
Article 9 of the Code, the comprehensive guarantee for a reduced amount
referred to in Article 94(4) of the Code is no longer sufficient to ensure
payment, within the prescribed time limit, of the customs debt arising
when any of the goodslis ted in Annex 44c are removed from the Commu-
nity transit procedure.
1.2. Temporary prohibition of the use of a comprehensive guarantee
The ‘large-scale fraud’ referred to in Article 94(7) means a situation where
it is established that, in spite of the application of Article 384, Article 9 of
the Code and, where appropriate, Article 94(6) of the Code, the compre-
hensive guarantee referred to in Article 94(2)(b) of the Code is no longer
sufficient to ensure payment, within the time limit prescribed, of the
customs debt arising when any of the goods listed in Annex 44c are
removed from the Community transit procedure. In this connection account
should be taken of the volume of goods removed and the circumstances of
their removal, particularly if these result from internationally organised
criminal activities.
2.Effect ofthedecision
2.1. The effect of the decision temporarily prohibiting use of the comprehensive
guarantee for a reduced amount or the comprehensive guarantee shall be
limited to a period of 12 months unless the Commission decides to extend
the period or repeal the decision in accordance with the committee proce-
dure.
2.2. The following measures shall apply to transit operations involving goods
which are subject to decisions prohibiting use of the comprehensive guar-
antee:
— one of the following endorsements, measuring at least 100 × 10 mm
and printed in red, shall be affixed diagonally to all copies of the transit
declaration:
— GARANTÍA GLOBAL PROHIBIDA
— FORBUD MOD SAMLET KAUTION
— GESAMTBÜRGSCHAFT UNTERSAGT—ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ
— COMPREHENSIVE GUARANTEE PROHIBITED— GARANTIE GLOBALE INTERDITE— GARANZIA GLOBALE VIETATA— DOORLOPENDE ZEKERHEID VERBODEN
— GARANTIA GLOBAL PROIBIDA
— YLEISVAKUUDEN KÄYTTÖ KIELLETTY— SAMLAD SÄKERHET FÖRBJUDEN
— by way of derogation from Article 363, the office of destination shall
return Copy No 5 of any transit declaration endorsed with this phrase
no later than on the working day following that on which the consign-
ment and the requisite copies of the declaration were presented at that
office. Where such a consignment is presented to an authorised
consignee within the meaning of Article 406, he shall transmit the
copy No 5 to hislocal office of des tination no later than on the working
day following that on which he took receipt of the consignment.1993R2454 — EN — 01.04.2002 — 005.001 — 615
▼M19
3.Measures to alleviate the financial consequences of the prohibition on
usingthecomprehensiveguarantee
When the use of the comprehensive guarantee has been prohibited tempora-
rily for Annex 44c goods, holders of comprehensive guarantees may, upon
request, use an individual guarantee. However, the following special condi-
tionss hall apply:
— the individual guarantee shall be put up in the form of a specific guar-
antee document which includesa reference to thisAnnex and covers
only the goodsreferred to in the decis ion,
— except where guarantee data isexchanged between the office of guar-
antee and the office of departure using information technology and
computer networks, this individual guarantee may be used only at the
office of departure identified in the guarantee document,
— it may be used to cover several simultaneous or successive operations
provided that the sum of the amounts involved in current operations
for which the procedure hasnot yet been dis charged doesnot exceed
the amount of the individual guarantee,
— each time the procedure is discharged for a Community transit opera-
tion covered by thisindividual guarantee, the amount corres ponding to
that operation shall be released and may be reused to cover another
operation up to the maximum amount of the guarantee.
4.Derogation from the decision temporarily prohibiting use of the compre-
hensiveguaranteeforareducedamountorthecomprehensive guarantee
4.1. Principals may be authorised to use a comprehensive guarantee for a
reduced amount or a comprehensive guarantee to place under the Commu-
nity transit procedure goods to which the decision temporarily prohibiting
such use applies if they can show that no customs debt has arisen in respect
of the goods in question in the course of Community transit operations
which they have undertaken in the two yearspreceding the decis ion or,
where customs debts have arisen during that period, if they can show that
these were fully paid up by the debtor or debtors or the guarantor within
the time limit prescribed.
To obtain authorisation to use a temporarily prohibited comprehensive
guarantee, the principal must also meet the conditions set out in Article
381(2)(b).
4.2. Articles374 to 378 s hall apply mutatismutandis to applicationsand author-
isations for the derogations referred to in point 4.1.
4.3. When the customs authorities grant a derogation they shall endorse box 8
of the comprehensive guarantee certificate with one of the following
phrases:
— UTILIZACIÓN NO LIMITADA
— UBEGRÆNSET ANVENDELSE— UNBESCHRÄNKTE VERWENDUNG
—ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ
— UNRESTRICTED USE— UTILISATION NON LIMITEE— UTILIZZAZIONE NON LIMITATA— GEBRUIK ONBEPERKT— UTILIZAÇÃO ILIMITADA— KÄYTTÖÄ EI RAJOITETTU— OBEGRÄNSAD ANVÄNDNING1993R2454 — EN — 01.04.2002 — 005.001 — 616
▼M20
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▼M19
ANNEX48
►(1)C71993R2454 — EN — 01.04.2002 — 005.001 — 617
▼M19
1993R2454 — EN — 01.04.2002 — 005.001 — 618
▼M19
ANNEX49
COMMON/COMMUNITYTRANSITPROCEDURE
►(1)C71993R2454 — EN — 01.04.2002 — 005.001 — 619
▼M19
1993R2454 — EN — 01.04.2002 — 005.001 — 620
▼M19
ANNEX50
COMMON/COMMUNITYTRANSITPROCEDURE
►(1)(2)(3)(4)C71993R2454 — EN — 01.04.2002 — 005.001 — 621
▼M19
1993R2454 — EN — 01.04.2002 — 005.001 — 622
▼M19
ANNEX51
►(1)C71993R2454 — EN — 01.04.2002 — 005.001 — 623
▼M19
1993R2454 — EN — 01.04.2002 — 005.001 — 624
▼M19
ANNEX51a
►(1)C71993R2454 — EN — 01.04.2002 — 005.001 — 625
▼M19
1993R2454 — EN — 01.04.2002 — 005.001 — 626
▼M19
ANNEX51b
EXPLANATORY NOTE ON COMPREHENSIVE GUARANTEE CERTI-
FICATESANDGUARANTEEWAIVERCERTIFICATES
1.Particularstobeenteredonthefrontofacertificate
Once issued, there shall be no amendment, addition or deletion to the
remarksin boxes1 to 8 of the comprehens ive guarantee certificate or
boxes1 to 7 of the guarantee waiver certificate.
1.1. Currency code
Member States shall enter in box 6 of the comprehensive guarantee certi-
ficate and box 5 of the guarantee waiver certificate the ISO ALPHA 3
(ISO 4217) code of the currency used.
1.2. Endorsements
1.2.1. Where a comprehensive guarantee may not be used because the goods are
listed in Annex 44C, one of the following must be entered in box 8 of the
certificate:
— Validez limitada
— Begrænset gyldighed— Beschränkte Geltung—Περιορισµένη ισχύς
— Limited validity— Validité limitée— Validità limitata
— Beperkte geldigheid
— Validade limitada— Voimassa rajoitetusti— Begränsad giltighet
1.2.2. Where a principal hasundertaken to lodge all histrans it declarationsat a
specific office of departure, the name of the office must be entered in
capitalsin box 8 of the comprehens ive guarantee certificate or box 7 of
the guarantee waiver certificate, asappropriate.
1.3. Endorsement of certificates in the event of their validity being extended
Where the period of validity of a certificate isextended, the office of
guarantee must endorse box 9 of the comprehensive guarantee certificate
or box 8 of the guarantee waiver certificate, asappropriate.
2.Particularstobeenteredonthebackofacertificate. Personsauthorised
tosigntransitdeclarations
2.1. When a certificate is issued, or at any time during its period of validity,
the principal must enter on the back the names of the persons he
authorises to sign transit declarations. Each of these entries must
comprise the surname and first name of the authorised person and a
specimen of his signature and each must be countersigned by the prin-
cipal. The principal hasthe option of s triking through any boxeshe does
not wish to use.
2.2. The principal may revoke such authorisations at any time.
2.3. Any person whose name has been entered on the back of a certificate of
this kind which is presented at an office of departure is the authorised
representative of the principal.
3.Use of such certificates where use of a comprehensive guarantee is
prohibited
For procedure, see point 4 of Annex 47A.1993R2454 — EN — 01.04.2002 — 005.001 — 627
▼M5
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ANNEX 54
1993R2454 — EN — 01.04.2002 — 005.001 — 628
▼M19
1993R2454 — EN — 01.04.2002 — 005.001 — 629
▼M13
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▼B
ANNEX 58
1993R2454 — EN — 01.04.2002 — 005.001 — 630
▼B
ANNEX 59
MODEL OF THE INFORMATION MEMO REFERRED TO IN
ARTICLE459
Letter heading of the coordinating office initiating the dispute
Addressee: coordinating office covering the office of temporary importation, or
other coordinating office
SUBJECT: ATA CARNET — SUBMISSION OF CLAIM
Be informed that a claim for payment of dutiesand taxesunder the ATA
Convention(1) wass ent on …(2) to our guaranteeing association in respect of:
1. ATA carnet No:
2. Issued by the Chamber of Commerce of:
City:
Country:
3. On behalf of:
Holder:
Address:
4. Expiry date of the carnet:5. Date set for re-exportation(
3):
6. Number of transit/import voucher(4):
7. Date of endorsement of voucher:
Signature and stamp of the issuing coordinating office.1993R2454 — EN — 01.04.2002 — 005.001 — 631
(1) Article 7 of the ATA Convention, Brussels, 6 December 1991.
(2) Enter date of dispatch.
(3) Details obtained from the undischarged transit or temporary importation voucher or, if
no voucher is available, from the information available to the issuing coordinatingoffice.
(
4) Delete whichever isnot applicable.
▼B
ANNEX 60
1993R2454 — EN — 01.04.2002 — 005.001 — 632
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 633
▼B
PROVISIONS GOVERNING THE INFORMATION TO BE ENTERED
ONTHETAXATIONFORM
I.General
The taxation form shall bear the following letters, indicating the Member State
issuing the form:
BE = Belgium
DK = Denmark
DE = Germany
EL = Greece
ES = Spain
FR = France
IE = Ireland
IT = Italy
LU = Luxembourg
NL = Netherlands
AT = AustriaPT = PortugalFI = Finland
SE = Sweden
UK = United Kingdom
The taxation form must include the following information under the appropriate
headings. It must be completed legibly be (SIC! by) the coordinating office
referred to in Article 458 (1) of thisRegulation.
Headings 1, 2, 3, 4, 5, 6, 7, 8, 11, 13 and 14: Enter the same information as
appearson the trans it voucher or the import voucher at the bottom of the
voucher, at the bottom of the space reserved for customs and in boxes A, G
(a), overleaf column 6, G (c), H (b), overleaf column 1, overleaf column 2,
overleaf column 3 and overleaf column 4 respectively. If the coordinating office
is not in possession of a voucher the information is entered according to the
coordinating office'sinformation. Where more than one kind of goodshave to
be entered on the form they are to be included on taxation form A, the headings
on which are to be completed in accordance with these instructions.
Heading9: State the name of the customs office which completed box H (a) to
(e) of the transit voucher, or box H of the import voucher, as the case may be.
Failing this, the customs office of entry is entered according to the coordinating
office'sknowlege (SIC! knowledge) of it.
Heading10: State the name of the customs office which appears in box H (e) of
the transit voucher or which completed box H of the import voucher, as the case
may be. Failing this, the customs office of temporary admission is entered,
according to the coordinating office'sknowledge 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 amountsof duty and other taxes
claimed. The amounts are shown in such a way as to make clear customs duties
and taxes (using the Community codes provided for the purpose), the surcharge
referred to in Article 6 of the ATA Convention, expressed in both figures and
words. The amounts have to be paid in the currency of the Member State
issuing the form, the code for which is entered at the top of the second column:
BEF = Belgian francs
DEM = German marksESP = Spanish pesetasIEP = Irish poundsLUF = Luxembourg francsPTE = Portugueuse (SIC! Portuguese) escudosDKK = Danish kronerGRD = Greek drachmasFRF = French francsITL = Italian lireNLG = Dutch guilders
GBP = Poundss terling1993R2454 — EN — 01.04.2002 — 005.001 — 634
▼A1
▼B
▼A1
▼B
▼A1
ATS = Austrian schillings
FIM = Finnish markkas
SEK = Swedish kronor
Heading 17: State the name of the coordinating office and the date of comple-
tion of the form; place the stamp of the office and the signature of the
authorized official in the appropriate places.
II.RemarksonformA
A. Form A is to be used only where several articles are being taxed. It must be
submitted in conjunction with a principal form. Total duties etc. from the
principal form and form A are entered under the heading ‘Summary’.
B. The general remarksunder I als o apply to form A.1993R2454 — EN — 01.04.2002 — 005.001 — 635
▼B
▼B
ANNEX 61
MODELOFDISCHARGE
Letter heading of the coordinating office of the second Member State submitting
the claim
Addressee: coordinating office of the first Member State submitting the original
claim.
SUBJECT: ATA CARNET — DISCHARGE
Be informed that a claim for payment of dutiesand taxesunder the ATA
Convention(1) wass ent on(2) … to our guaranteeing association in respect of:
1. ATA carnet No:
2. Issued by the Chamber of Commerce of:
City:
Country:
3. On behalf of:
Holder:
Address:
4. Expiry date of the carnet:5. Date set for re-exportation(
3):
6. Number of transit/import voucher(4):
7. Date of endorsement of voucher:
The present note discharges your responsibility in this file.
Signature and stamp of issuing coordinating office.1993R2454 — EN — 01.04.2002 — 005.001 — 636
(1) Article 7 of the ATA Convention, Brussels, 6 December 1991.
(2) Enter date of dispatch.
(3) Details obtained from the undischarged transit or temporary importation voucher or, if
no voucher is available, from the information available to the issuing coordinatingoffice.
(
4) Delete whichever isnot applicable.
▼B
ANNEX 62
SPECIALSTAMP
1. Member State'scoat of armsor other s ign or letterscharacterizing the
Member State
2. Customs office(1)
3. Number of document
4. Date5. Authorized consignor(
2)
6. Authorization1993R2454 — EN — 01.04.2002 — 005.001 — 637
(1) Where this stamp is used in the framework of Article ►M18912g◄of thisRegula-
tion, it concernsthe office of depature.
(2) Where thiss tamp isus ed in the framework of Article 286 of thisRegulation, it
concernsthe authorized exporter.
▼M18
ANNEX 63
1993R2454 — EN — 01.04.2002 — 005.001 — 638
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 639
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1993R2454 — EN — 01.04.2002 — 005.001 — 640
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 641
▼B
ANNEX 64
►(1) (2) (3)M71993R2454 — EN — 01.04.2002 — 005.001 — 642
▼B
►(1) (2) (3)M71993R2454 — EN — 01.04.2002 — 005.001 — 643
▼B
ANNEX 651993R2454 — EN — 01.04.2002 — 005.001 — 644

▼B1993R2454 — EN — 01.04.2002 — 005.001 — 645

▼B1993R2454 — EN — 01.04.2002 — 005.001 — 646

▼B1993R2454 — EN — 01.04.2002 — 005.001 — 647

▼M18
ANNEX 66
INSTRUCTIONSFORUSEOFTHEFORMSREQUIREDTODRAWUP
CONTROLCOPYT5
A.Generalremarks
1. The T5 control copy isa document drawn up on a T5 form accompanied,
where appropriate, either by one or more T5 bisformsor by one or more
T5 loading lists.
2. The T5 control copy is intended to supply proof that the goods in respect of
which it was issued have either been used in the way, or have reached the
destination provided for by the specific Community provisions governing
their use, it being the responsibility of the competent office of destination
to be satisfied either directly or through persons acting on its behalf as to
the use and/or destination of the goods concerned. In some cases, the T5
control copy is also used to inform the competent authorities of destination
that the goods which it covers are subject to special measures. The proce-
dure thusins tituted isa framework procedure, to be put into effect only if
specific Community legislation expressly so provides. It can apply even
where the goodsare not moving under a cus tomsprocedure.
3. The T5 control copy must be drawn up in one original and at least one copy,
each of which must bear an original signature.
When goods are transported under a customs procedure, the original and the
copy or copies of the T5 control copy must be submitted together to the
customs office of departure or consignment, which retains one copy while
the original accompanies the goods and must be presented with them at the
customs office of destination.
Where the goodsare not placed under a cus tomsprocedure, the T5 control
copy shall be issued by the office of consignment, which shall keep a copy.
The words ‘Goods not covered by a customs procedure’ shall be entered in
box 109 of the T5 form. The original of the T5 control copy must be
presented together with the goods to the competent office of destination.
4. If T5bisformsare us ed, the T5 form and the T5 bisformsmus t be
completed.
If T5 loading lists are used, the T5 form must be completed but boxes 31,
32, 33, 35, 38, 100, 103 and 105 must be struck through and the information
concerned must be entered only on the T5 loading list or lists.
5. A T5 form may not be accompanied both by T5 bisand by T5 loading lists.
6. The forms must be printed on pale blue paper, dressed for writing purposes
and weighing at least 40 g/m2. The paper must be sufficiently opaque for the
information on one side not to affect the legibility of the information on the
other side and its strength should be such that in normal use it does not
easily tear or crease.
The forms must measure 210 × 297 mm for T5 forms and T5 bisand 297 ×
420 mm for T5 loading lists, a tolerance in the length of between −5 and +8
mm being allowed.
The address for return and the important note on the front of the form may
be printed in red.
The competent authoritiesof the Member Statesmay require that control
copy T5 forms show the name and address of the printer, or a symbol
enabling the printer to be identified.
7. The T5 control copy shall be made out in an official language of the
Community which isacceptable to the competent authoritiesof the Member
State of departure.
The competent authoritiesof another Member State in which s uch a docu-
ment is presented may, as necessary, require a translation into the official
language, or one of the official languages, of that Member State.
8. T5 formsand any T5 bisforms or T5 loading lists must be completed in
typescript or by a mechanographical or similar process. They may also be
filled in legibly by hand, in ink and in block letters. To make it easier to
complete T5 forms in typescript, they should be inserted in such a way that
the first letter to be entered in box 2 is located in the small positioning box
in the top left hand corner.
Forms must contain no erasures or overwriting. Alterations must be made by
crossing out incorrect particulars and adding those required. Any such1993R2454 — EN — 01.04.2002 — 005.001 — 648
▼M18
amendments must be initialled by the person making the amendment and
authenticated by the competent authorities, who may require a new form to
be lodged.
In addition, formsmay be completed us ing an automatic reproduction
process instead of any of the processes mentioned above. They may also be
produced and completed by that meansprovided that the rulesrelating to the
specimens, paper, size of forms, language to be used, legibility, prohibition
of erasures and overwriting and alterations are strictly observed.
B.Provisionsrelating toT5forms
Only boxesmarked with a s erial number need be completed, asappropriate.
The other boxes, marked with a capital letter, are for official use only except
in cases provided for in specific regulations or in the provisions relating to
authorised consignors.
BOX 2: CONSIGNOR/EXPORTER
Enter the full name and address of the person or company
concerned. Instructions regarding the identification number can
be added by the Member States(identification number allocated
to the person concerned by the competent authorities for tax,
statistical or other purposes).
BOX 3: FORMS
Enter the number of the form in relation to the total number of
T5 and T5bisformsus ed. For example, if there isone T5 form
and two T5bisforms, indicate in the T5 form ‘1/3’, on the first
T5bisform ‘2/3’ and on the second T5 form ‘3/3’.
Where the consignment consists of only one item, i.e. only one
‘Description of goods’ box, has to be completed, do not enter
anything in box 3, but enter the figure 1 in box 5.
BOX 4: LOADING LISTS
Enter in figuresthe total number of T5 loading lis tsattached, if
any.
BOX 5: ITEMS
Enter in figuresthe total number of itemsdeclared by the
person concerned on the T5 forms and on all T5 bisformsor
T5 loading lists used. The number of items must be 1 if there
isonly the T5 form or corres pond on the total number of goods
indicated in box 31 of the T5 bisforms or in the T5 loading lists.
BOX 6: TOTAL PACKAGES
Enter the total number of packagesmaking up the cons ignment
in question.
BOX 7: REFERENCE NUMBER
Optional item for users to indicate any reference number allo-
cated by the person concerned to the consignment in question.
BOX 8: CONSIGNEE
Enter the full name and address of the person(s) or compa-
ny(ies) concerned to whom the goods are to be delivered.
BOX 14: DECLARANT/REPRESENTATIVE
Enter the full name and address of the person or company
concerned in accordance with the provisions in force. If the
declarant and the consignor/exporter are the same person, enter
‘consignor/exporter’. Instructions regarding the identification
number can be added by the Member States(identification
number allocated to the person concerned by the competent
authorities for tax, statistical or other purposes).
BOX 15: COUNTRY OF DISPATCH/EXPORT
Enter the name of the country from which the goodsare
dispatched/exported.
BOX 17: COUNTRY OF DESTINATION
Enter name of the country concerned.
BOX 18: IDENTITY AND NATIONALITY OF MEANS OF TRANS-
PORT AT DEPARTURE
Enter the identity, e.g. registration number(s) or name of the
means of transport (lorry, ship, railway wagon, aircraft) on
which the goodsare or were directly loaded when the cons ign-
ment formalitieswere completed, followed (except in the cas e1993R2454 — EN — 01.04.2002 — 005.001 — 649
▼M18
of rail transport) by the nationality of the means of transport (or
that of the vehicle propelling the othersif there are s everal
means of transport), using the appropriate Community codes.
BOX 19: CONTAINER (Ctr)
Using the appropriate Community codes (‘0’ — Goods not
transported in containers or ‘1’ — Goods transported in
containers), indicate the situation at departure.
BOX 31: PACKAGES AND DESCRIPTION OF GOODS — MARKS
AND NUMBERS — CONTAINER No(s) — NUMBER AND
KIND
Enter the marks, numbers, number and kind of packages or, in
the case of unpackaged goods, the number of goods covered by
the declaration, or the work ‘bulk’, asappropriate, together with
the particulars necessary to identify the goods. The description
of the goods means the normal trade description expressed in
sufficiently precise terms to allow their identification and classi-
fication.
Where the Community rulesapplicable to the goodsconcerned
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 thisbox. The des cription of agricultural products
must be in accordance with the Community provisions in force
in the agricultural sector.
If containersare us ed, the identifying marksof 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 articlesdeclared in the T5 and T5 bisformsus ed, as
described in the note to box 5.
Where the consignment consists of only one item (a single T5
form), do not complete thisbox but enter the figure 1 in box 5.
BOX 33: COMMODITY CODE
Enter the code number corresponding to the item in question,
using that of the nomenclature for export refunds where appro-
priate.
BOX 35: GROSS MASS
Enter the gross mass of the goods described in the corre-
sponding box 31, expressed in kilograms. The gross mass is
the aggregate mass of the goods with all their packagings,
excluding containersand other trans port equipment.
BOX 38: NET MASS
Where Community rules so require, enter the net mass of the
goods described in the corresponding box 31, expressed in kilo-
grams. The net mass is the mass of the goods themselves
without any packaging.
BOX 40: PREVIOUS DOCUMENT
Box for optional use by the Member States (reference numbers
of documentsrelating to the adminis trative procedure preceding
dispatch/export).
BOX 41: SUPPLEMENTARY UNITS
For use as necessary in accordance with the goods nomenclature
(enter the quantity of the item in question, expressed in the unit
laid down in the goodsnomenclature).
BOX 100: FOR NATIONAL USE
To be completed in accordance with the rulesof the Member
State of dispatch/export.
BOX 103: NET QUANTITY (kg, litresor 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
goodsby placing an X in the appropriate box or, failing that,
place an X in the box marked ‘Other’ and specify the use and/
or destination.1993R2454 — EN — 01.04.2002 — 005.001 — 650
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Where Community rulesfix a time limit by which the goods
must be assigned to a use and/or destination, complete the
phrase ‘time limit of … days for completion’ by inserting the
number of days.
BOX 105: LICENCES
To be completed in accordance with Community rules.
Enter the type, serial number, date of issue and issuing
authority.
BOX 106: FURTHER PARTICULARS
To be completed in accordance with Community rulesand the
ruleson the application of Article 912(b)(9).
BOX 107: LEGISLATION APPLICABLE
Enter the number of any Community regulation, directive or
decision concerning the measure providing for or prescribing
control of the use and/or destination of the goods.
BOX 108: ATTACHED DOCUMENTS
List the accompanying documents attached to the control copy
T5, which are to accompany it to itsdes tination.
BOX 109: ADMINISTRATIVE OR CUSTOMS DOCUMENT
Enter the type, number and date of registration of the document
relating to the procedure used for the transport of the goods, and
the issuing office or, where appropriate, the words ‘Goods not
covered by a customs procedure’.
BOX 110: PLACE AND DATE; SIGNATURE AND NAME OF
DECLARANT/REPRESENTATIVE
Subject to any specific provisions adopted with regard to the use
of computerised systems, the original of the hand-written signa-
ture of the person concerned must appear both on the original
and on the copy or copiesof the T5 form. Where the pers on
concerned is a legal person, the signatory must add his full
name and capacity after hiss ignature.
C.Provisionsrelating touseofT5 bisforms
See notesin Section B.
Subject to any special provisions adopted on the use of automatic data-
processing techniques, the original and copy or copies of the T5 bisform
must bear the original signature of the person who signed the corresponding
T5 form.
Boxes headed ‘Packages and descriptions of goods’ which have not been
used must be struck through to prevent subsequent entries.
D.Provisionsrelating totheuseofT5loadinglistsforms
Every column in the loading lists, except that reserved for official use, must
be completed. Only the front of the T5 loading list form may be used.
The registration number of the T5 control copy must be shown in the box
for registration particulars of the T5 loading list.
The goods shown on the T5 loading list must be serially numbered in the
column headed ‘item number’ (see item number, box 32) in such a way
that the last of these is the total given in box 5 of the T5 form.
The particularsnormally entered in boxes31, 33, 35, 38, 100, 103 and 105
of the form T5 must be entered on the T5 loading list.
Particulars relating to boxes 100 (national use) and 105 (licences) must be
entered in the column for the description of the goods, immediately after
the information concerning the goodsto which thos e particularsrefer.
A horizontal line must be drawn after the last entry and the spaces not used
must be crossed through to prevent later additions being made.
The total number of packages containing the goods listed and the total gross
and net mass of those goods must be shown at the foot of the appropriate
columns.
Subject to any specific provisions adopted with regard to the use of compu-
terised systems, the original signature of the signatory of the corresponding
T5 form must appear both on the original and on the copy or copies of the
T5 loading list.1993R2454 — EN — 01.04.2002 — 005.001 — 651
▼M20
ANNEX 67
APPLICATIONANDAUTHORISATIONFORMS
(Articles 292,293,497and505)
GENERAL REMARKS
1. The layout of the modelsisnot binding; e.g. ins tead of boxesthe Member
States may provide for forms with a line structure or if required the space
of the boxesmay be extended.
However the order numbersand the appropriate text are obligatory.
2. The Member States may provide for boxes or lines for national purposes.
These boxes or lines shall be indicated by an order number plus a capital
letter (e.g. 5A).
3. In principle boxeswith a bold order number mus t be completed. The expla-
natory note refers to exceptions. The customs administrations may provide
for the completion of box 5 as mandatory only where a single authorisation
isapplied for.
4. The Appendix of the notess hall contain the IPR economic-condition-codes
according to Annex 70.1993R2454 — EN — 01.04.2002 — 005.001 — 652
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 653
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 654
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 655
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 656
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 657
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 658
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 659
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 660
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 661
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 662
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 663
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 664
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 665
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 666
▼M20
Appendix
(IPReconomic conditioncodesaccordingtoAnnex70)1993R2454 — EN — 01.04.2002 — 005.001 — 667
▼M20
ANNEX 68
TRANSFER OF GOODS OR PRODUCTS COVERED BY THE
ARRANGEMENTSFROMONEHOLDERTOANOTHER
(Article 513)
A.Normalprocedure(threeSADcopies)
1. Where goodsor productsare trans ferred from one holder to another
without discharge of the arrangements, a form corresponding to the model
drawn up in accordance with Articles205 to 215 s hall be completed on
copies1, 4 and an additional identical copy to copy 1.
2. Before a transfer takes place, the supervising office dealing with the first
holder shall be notified of the proposed transfer, in a manner which that
office shall determine, in order to enable the performance of any checks
considered necessary.
3. Additional copy 1 shall be retained by the first holder (the sender of the
goods or products), and copy 1 forwarded to his supervising office.
4. Copy 4 shall accompany the goods or products and be retained by the
second holder.
5. The supervising office of the first holder shall forward copy 1 to the
supervising office of the second holder.
6. The second holder shall issue the first holder a receipt for the transferred
goodsor productss pecifying the date of their entry into the records
(acceptance of the written customs declaration in the case of temporary
importation) which the latter shall retain.
B.Simplifiedprocedures:
I.UsingtwoSADcopies:
1. Where goodsor productsare trans ferred from one holder to another
without discharge of the arrangements only copies 1 and 4 of the
document referred to in paragraph 1 of Part A shall be completed.
2. Before the goods or products are transferred, the supervising offices
shall be informed of the intended transfer in the manner which they
shall stipulate, to enable them to carry out any controls they consider
necessary.
3. The first holder (the sender of the goods or products) shall retain copy
1.
4. Copy 4 may accompany the goodsor productsand be retained by the
second holder.
5. Paragraph 6 of Part A shall apply.
II.UsingothermethodsinsteadoftheSADwherethenecessaryinformation
isprovided:
— data processing,
— commercial or administrative documents, or— any other document.1993R2454 — EN — 01.04.2002 — 005.001 — 668
▼M20
Appendix
Where the SAD copies are used, the boxes indicated must contain the following
information:
2.Consignor: give the name and address of the first holder, the name and
address of his supervising office, followed by the authorisation number and
the issuing customs authority.
3.Forms: indicate the order number of the set of forms among the total
number of sets used.
Where the declaration relates to a single item (i.e. where only one ‘descrip-
tion of goods’ box needs to be filled in), leave box 3 blank but enter the
figure 1 in box 5.
5.Items:state the total number of items declared in all the forms or supple-
mentary formsus ed. The number of itemsisequal to the number of
‘description of goods’ boxes which need to be filled in.
8.Consignee: give the name of the second holder, the name and address of his
supervising office and the address where the goods or products are to be
stored, used or processed followed by the authorisation number and the
issuing customs authority.
15.Dispatching country: indicate the Member State from which the goodsare
dispatched.
31.Packages and description of goods;marksandnumbers—container No(s)
— number and kind: enter the marks, (identifying) numbers, number and
kind of packages or, in the case of unpacked goods, the number of goods
covered by the declaration or the indication ‘in bulk’, asappropriate, plus
the detailsneeded to identify them.
The goods should be described using their usual commercial description, in
sufficient detail to allow the goods to be identified. Where a container is
used, the identification marks of the container should also be indicated in
thisbox.
32.Item No: state the order number of the item in question among the total
number of itemsdeclared in the formsor s upplementary formsus ed, as
defined in box 5.
Where the declaration relates to a single item, the customs authorities may
stipulate that nothing should be entered in this box.
33.Commoditycode: enter the CN code for the item in question(1).
35.Gross mass: where necessary, state the gross mass in kilograms of the
goods described in the corresponding box 31. The gross mass is the aggre-
gate mass of the goods with all their packing, excluding containers and
other transport equipment.
38.Net mass: state the net mass in kilograms of the goods described in the
corresponding box 31. The net mass is the mass of the goods stripped of
all packaging.
41.Supplementaryunits: where necessary, indicate the quantity in the units laid
down in the Combined Nomenclature.
44.Additionalinformation;documentsproduced,certificatesandauthorisation:
enter the date of the first entry into the arrangements and ‘Transfer’ in
capital lettersfollowed by, asappropriate:
— ‘CW’ —
— ‘IP/S’ —— ‘PCC’ —— ‘TI’ —.
When the import goods are subject to specific commercial policy measures
and when these measures are still to be applied at the moment of transfer,
the words‘Commercial Policy’ s hould be added to thisentry.
47.Calculation oftaxes: enter the tax base (value, weight or other).
54.Place and date; signature and name of the declarant orhis representative:
enter the original hand-written signature of the person indicated in box 2
followed by his name. Where the person concerned is a legal person, the1993R2454 — EN — 01.04.2002 — 005.001 — 669
(1) Box not mandatory in the case of the customs warehousing arrangements.
▼M20
person signing the form should state his capacity after his signature and
name.1993R2454 — EN — 01.04.2002 — 005.001 — 670
ANNEX69
STANDARDRATESOFYIELD
(Article 517(3))
Generalremark:
The standard rates of yield shall apply only to import goods of sound, genuine and merchantable quality which conform to any standard quality laid down
in Community legislation and on condition that the compensating products are not obtained by special processing methods in order to meet specific
quality requirements.
Import goods
Numerical
orderCompensating products Quantity of
compensating
productsfor each
100 kg of imported
goods(kg) (2)CN code Description Code (1) Description
(1) (2) (3) (4) (5)
0407 00 30 Eggs in shell 1 ex 0408 99 80 (a) Eggs, not in shell, liquid or frozen 86,00
ex 0511 99 90 (b) Shells12,00
2 0408 19 81
ex 0408 19 89(a) Egg yolks, liquid or frozen 33,00
ex 3502 19 90 (b) Egg albumin, liquid or frozen 53,00
ex 0511 99 90 (c) Shells12,00
3 0408 91 80 (a) Eggs, not in shell, dried 22,10
ex 0511 99 90 (b) Shells12,00
4 0408 11 80 (a) Egg yolks, dried 15,40
ex 3502 11 90 (b) Egg albumin, dried (in crystals) 7,40
ex 0511 99 90 (c) Shells12,00
5 0408 11 80 (a) Egg yolks, dried 15,40
ex 3502 11 90 (b) Egg albumin, dried (in another form) 6,50
ex 0511 99 90 (c) Shells12,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 671
(1) (2) (3) (4) (5)
ex 0408 99 80 Eggs, not in shell, liquid
or frozen6 0408 91 80 Eggs, not in shell, dried 25,70
0408 19 81
and
ex 0408 19 89Egg yolks, liquid or
frozen7 0408 11 80 Egg yolks, dried 46,60
ex 1001 90 99 Common wheat 8 ex 1101 00 15
(100)(a) Common wheat flour having by weight on the
dry product an ash content not exceeding 0,60 % 73,00
ex 2302 30 10 (b) Bran 22,50
ex 2302 30 90 (c) Sharps2,50
9 ex 1101 00 15
(130)(a) Common wheat flour having by weight on the
dry product an ash content exceeding 0,60 % but
not exceeding 0,90 % 78,13
ex 2302 30 10 (b) Bran 20,00
10 1101 00 15
(150)(a) Common wheat flour having by weight on the
dry product an ash content exceeding 0,90 % but
not exceeding 1,10 % 84,75
ex 2302 30 10 (b) Bran 13,25
11 1101 00 15
(170)(a) Common wheat flour having by weight on the
dry product an ash content exceeding 1,10 % but
not exceeding 1,65 % 91,75
ex 2302 30 10 (b) Bran 6,25
12 1101 00 15
(180)Common wheat flour having by weight on the dry
product an ash content exceeding 1,65 % but not
exceeding 1,90 % 98,03
13 1104 29 11 Hulled wheat (shelled or husked) whether or not
sliced or kibbled (3) (*)
14 1107 10 11 (a) Malt, unroasted, obtained from wheat, in the
form of flour (*)
ex 1001 90 99 (b) Not-germinated common wheat 1,00
ex 2302 30 10 (c) Bran 19,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 672▼C8
▼M20
(1) (2) (3) (4) (5)
►M21 ◄
ex 2303 30 00(d) Rootlets3,50
15 1107 10 19 (a) Malt, unroasted, obtained from wheat, in a form
other than of flour (*)
ex 1001 90 99 (b) Not-germinated common wheat ►M210,95◄
►M21 ◄
ex 2303 30 00(c) Rootlets ►M213,33◄
16 1108 11 00 (a) Wheat starch 45,46
1109 00 00 (b) Wheat gluten 7,50
ex 2302 30 10 (c) Bran 25,50ex 2303 10 90 (d) Residues of starch manufacture 12,00
1001 10 00 Durum wheat 17 ex 1103 11 10 (a) Cereal meal ‘Couscous’ (
4) 50,00
1103 11 10 (b) Cereal groatsand cereal meal with an as h
content, referred to dry matter, of 0,95 % or more
but less than 1,30 % by weight 17,00
1101 00 11 (c) Flour 8,00
ex 2302 30 10 (d) Bran 20,00
18 ex 1103 11 10 (a) Cereal groatsand cereal meal with an as h
content, referred to dry matter, of less than 0,95 %
by weight 60,00
1101 00 11 (b) Flour 15,00
ex 2302 30 10 (c) Bran 20,00
19 ex 1103 11 10 (a) Cereal groatsand cereal meal with an as h
content, referred to dry matter, of 0,95 % or more
but less than 1,30 % by weight 67,00
1101 00 11 (b) Flour 8,00
ex 2302 30 10 (c) Bran 20,00
20 ex 1103 11 10 (a) Cereal groatsand cereal meal with an as h
content, referred to dry matter, of 1,30 % or more
by weight 75,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 673
(1) (2) (3) (4) (5)
ex 2302 30 10 (b) Bran 20,00
21 ex 1902 19 10 (a) Pasta, containing no eggs and no common wheat
flour or meal, with an ash content in the dry matter
not exceeding 0,95 % by weight 62,50
1101 00 11 (b) Flour 13,70
ex 2302 30 10 (b) Bran 18,70
22 ex 1902 19 10 (a) Pasta, containing no eggs and no common wheat
flour or meal, with an ash content in the dry matter
of more than 0,95 % but not exceeding 1,10 % by
weight 66,67
1101 00 11 (b) Flour 8,00
ex 2302 30 10 (c) Bran 20,00
23 ex 1902 19 10 (a) Pasta, containing no eggs and no common wheat
flour or meal, with an ash content in the dry matter
of more than 1,10 % but not exceeding 1,30 % by
weight 71,43
1101 00 11 (b) Flour 3,92
ex 2302 30 10 (c) Bran 19,64
24 ex 1902 19 10 (a) Pasta, containing eggs and no common wheat
flour or meal, with an ash content, in the dry matter,
of more than 1,30 % by weight 79,36
ex 2302 30 10 (b) Bran 15,00
25 ex 1902 11 00 (a) Pasta, containing eggs but no common wheat
flour or meal, with an ash content, in the dry matter,
not exceeding 0,95 % by weight (5)(5)
1101 00 11 (b) Flour 13,70
ex 2302 30 10 (c) Bran 18,70▼M201993R2454 — EN — 01.04.2002 — 005.001 — 674
(1) (2) (3) (4) (5)
26 ex 1902 11 00 (a) Pasta, containing eggs but no common wheat
flour or meal, with an ash content, in the dry matter
of more than 0,95 % but not exceeding 1,10 % by
weight (5)(5)
1101 00 11 (b) Flour 8,00
ex 2302 30 10 (c) Bran 20,00
27 ex 1902 11 00 (a) Pasta, containing eggs but no common wheat
flour or meal, with an ash content, in the dry matter,
of more than 1,10 % but not exceeding 1,30 % by
weight (5)(5)
1101 00 11 (b) Flour 3,92
ex 2302 30 10 (c) Bran 19,64
28 ex 1902 11 00 (a) Pasta, containing eggs but no common wheat
flour or meal, with an ash content, in the dry matter
of 1,30 % or more by weight (5)(5)
ex 2302 30 10 (b) Bran 15,00
1003 00 90 Barley 29 ex 1102 90 10
(100)(a) Barley flour, or an ash content, referred to dry
matter, not exceeding 0,9 % by weight and of a
crude fibre content, referred to dry matter, not
exceeding 0,9 % by weight 66,67
ex 2302 40 10 (b) Bran 10,00
ex 2302 40 90 (c) Sharps21,50
30 ex 1103 19 30
(100)(a) Barley groatsand meal, of an as h content,
referred to dry matter, not exceeding 1 % by weight
and of a crude fibre content, referred to dry matter,
not exceeding 0,9 % by weight (*)
1102 90 10 (b) Barley flour 2,00
ex 2302 40 10 (c) Bran 10,00ex 2302 40 90 (d) Sharps21,50▼M201993R2454 — EN — 01.04.2002 — 005.001 — 675
(1) (2) (3) (4) (5)
31 ex 1104 21 10
(100)(a) Hulled (shelled or husked) barley, of an ash
content, referred to dry matter, not exceeding 1 %
by weight and of a crude fibre content, referred to
dry matter, not exceeding 0,9 % by weight (3) (*)
ex 2302 40 10 (b) Bran 10,00
ex 2302 40 90 (c) Sharps21,50
32 ex 1104 21 30
(100)(a) Hulled and sliced or kibbled barley, of an ash
content, referred to dry matter, not exceeding 1 %
by weight and of a crude fibre content, referred to
dry matter, not exceeding 0,9 % by weight
(‘Grütze’ or ‘Grutten’) (3) (*)
ex 2302 40 10 (b) Bran 10,00
ex 2302 40 90 (c) Sharps21,50
33 ex 1104 21 50
(100)(a) Pearled barley (6), of an ash content, referred to
dry matter, not exceeding 1 % by weight (without
talc), first category 50,00
ex 2302 40 10 (b) Bran 20,00
ex 2302 40 90 (c) Sharps27,50
34 ex 1104 21 50
(300)(a) Pearled barley (6), of an ash content, referred to
dry matter, not exceeding 1 % by weight (without
talc), second category (*)
ex 2302 40 10 (b) Bran 20,00
ex 2302 40 90 (c) Sharps15,00
35 ex 1104 11 90 (a) Flaked barley, of an ash content, referred to dry
matter, not exceeding 1 % by weight and a crude
fibre content, referred to dry matter, not exceeding
0,9 % by weight 66,67
ex 2302 40 10 (b) Bran 10,00
ex 2302 40 90 (c) Sharps21,33
36 ex 1107 10 91 (a) Barley malt, unroasted, in the form of flour (*)
ex 1003 00 90 (b) Barley, not germinated 1,00
ex 2302 40 10 (c) Bran 19,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 676
(1) (2) (3) (4) (5)
►M21 ◄
ex 2303 30 00(d) Rootlets3,50
37 ex 1107 10 99 (a) Barley malt, unroasted (*)
ex 1003 00 90 (b) Barley, not germinated ►M210,98◄
►M21 ◄
ex 2303 30 00(c) Rootlets ►M213,42◄
38 1107 20 00 (a) Malt, roasted (*)
ex 1003 00 90 (b) Barley, not germinated ►M210,96◄
►M21 ◄
ex 2303 30 00(c) Rootlets ►M213,36◄
1004 00 00 Oats39 ex 1102 90 30
(100)(a) Oat flour, of an ash content, referred to dry
matter, not exceeding 2,3 % by weight, of a crude
fibre content, referred to dry matter, not exceeding
1,8 % by weight, of a moisture content not
exceeding 11 % by weight and of which the perox-
ydase is virtually inactivated 55,56
ex 2302 40 10 (b) Bran 33,00
ex 2302 40 90 (c) Sharps7,50
40 ex 1103 12 00
(100)(a) Oat groatsand meal, of an as h content, referred
to dry matter, not exceeding 2,3 % by weight, of a
tegument content not exceeding 0,1 % by weight, of
a moisture content not exceeding 11 % by weight
and of which the peroxydase is virtually inactivated (*)
ex 1102 90 30 (b) Flour 2,00
ex 2302 40 10 (c) Bran 33,00
ex 2302 40 90 (d) Sharps7,50
41 ex 1104 22 98 Clipped oats98,04
42 ex 1104 22 20
(100)(a) Hulled (shelled or husked) oats, of an ash
content, referred to dry matter, not exceeding 2,3 %
by weight, of a tegument content not exceeding
0,5 % by weight, of a moisture content not
exceeding 11 % by weight and of which the perox-
ydase is virtually inactivated (3) (*)▼M201993R2454 — EN — 01.04.2002 — 005.001 — 677
(1) (2) (3) (4) (5)
ex 2302 40 10 (b) Bran 33,00
43 ex 1104 22 30
(100)(a) Hulled and sliced or kibbled oats, of an ash
content, referred to dry matter, not exceeding 2,3 %
by weight, of a tegument content not exceeding
0,1 % by weight of a moisture content not
exceeding 11 % by weight and of which the perox-
ydase is virtually inactivated (‘Grütze’ or
‘Grutten’) (3) (*)
ex 2302 40 10 (b) Bran 33,00
ex 2302 40 90 (c) Sharps3,50
44 ex 1104 12 90
(100)(a) Flaked oats, of an ash content, referred to dry
matter, not exceeding 2,3 % by weight, of a tegu-
ment content not exceeding 0,1 % by weight, of a
moisture content not exceeding 12 % by weight
and of which the peroxydase is virtually inactivated 50,00
ex 2302 40 10 (b) Bran 33,00ex 2302 40 90 (c) Sharps13,00
45 ex 1104 12 90
(300)(a) Flaked oats, of an ash content, referred to dry
matter, not exceeding 2,3 % by weight, of a tegu-
ment content exceeding 0,1 % but not exceeding
1,5 % by weight, of a moisture content not
exceeding 12 % by weight and of which the perox-
ydase is virtually inactivated 62,50
ex 2302 40 10 (b) Bran 33,00
1005 90 00 Maize, other 46 ex 1102 20 10
(100)(a) Maize flour, of a fat content, referred to dry
matter, not exceeding 1,3 % by weight and of a
crude fibre content, referred to dry matter, not
exceeding 0,8 % by weight 71,43
ex 1104 30 90 (b) Maize germ 12,00
ex 2302 10 10 (c) Bran 14,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 678
(1) (2) (3) (4) (5)
47 ex 1102 20 10
(200)(a) Maize flour, of a fat content exceeding 1,3 %
but not exceeding 1,5 % by weight and of a crude
fibre content, referred to dry matter, not exceeding
0,8 % by weight (*)
ex 1104 30 90 (b) Maize germ 8,00
ex 2302 10 10 (c) Bran 6,50
48 ex 1102 20 90
(100)(a) Maize flour, of a fat content exceeding 1,5 %
but not exceeding 1,7 % by weight and of a crude
fibre content, referred to dry matter, not exceeding
1 % by weight 83,33
ex 1104 30 90 (b) Maize germ 8,00
ex 2302 10 10 (c) Bran 6,50
49 ex 1103 13 10
(100)(a) Maize groatsand meal, of a fat content not
exceeding 0,9 % by weight and of a crude fibre
content, referred to dry matter, not exceeding 0,6 %
by weight (7) 55,56
1102 20 10
or
1102 20 90(b) Maize flour 16,00
ex 1104 30 90 (c) Maize germ 12,00
ex 2302 10 10 (d) Bran 14,00
50 ex 1103 13 10
(300)(a) Maize groatsand meal, of a fat content not
exceeding 1,3 % by weight and of a crude fibre
content, referred to dry matter, not exceeding 0,8 %
by weight (7) 71,43
ex 1104 30 90 (b) Maize germ 12,00
ex 2302 10 10 (c) Bran 14,00
51 ex 1103 13 10
(500)(a) Maize groatsand meal, of a fat content
exceeding 1,3 % by weight but not exceeding 1,5 %
by weight and of a crude fibre content, referred to
dry matter, not exceeding 1 % by weight (7) (*)
ex 1104 30 90 (b) Maize germ 8,00
ex 2302 10 10 (c) Bran 6,50▼M201993R2454 — EN — 01.04.2002 — 005.001 — 679
(1) (2) (3) (4) (5)
52 ex 1103 13 90
(100)(a) Maize groatsand meal, of a fat content
exceeding 1,5 % by weight but not exceeding 1,7 %
by weight and of a crude fibre content, referred to
dry matter, not exceeding 1 % by weight (7) (*)
ex 1104 30 90 (b) Maize germ 8,00
ex 2302 10 10 (c) Bran 6,50
53 ex 1104 19 50
(110)(a) Flaked maize, of a fat content, referred to dry
matter, not exceeding 0,9 % by weight and of a
crude fibre content, referred to dry matter, not
exceeding 0,7 % by weight 62,50
ex 2302 10 10 (b) Bran 35,50
54 ex 1104 19 50
(130)(a) Flaked maize, of a fat content, referred to dry
matter, not exceeding 1,3 % by weight and of a
crude fibre content, referred to dry matter, not
exceeding 0,8 % by weight 76,92
ex 2302 10 10 (b) Bran 21,08
55 ex 1104 19 50
(150)(a) Flaked maize, of a fat content, referred to dry
matter, exceeding 1,3 % but not exceeding 1,7 %
by weight and of a crude fibre content, referred to
dry matter, not exceeding 1 % by weight 90,91
ex 2302 10 10 (b) Bran 7,09
56 1108 12 00 (a) Maize starch ►M21(*)◄
(b) The productss hown under numerical order No
62 ►M2129,91◄
57 ex 1702 30 51
or
ex 1702 30 91(a) Glucose, in the form of white crystalline
powder, whether or not agglomerated (8) ►M21(*)◄
(b) The productss hown under numerical order No
62 ►M2129,91◄
ex 1702 30 99 (c) Glucose waste ►M219,95◄
58 ex 1702 30 59
or
ex 1702 30 99(a) Glucose, other than glucose in the form of white
crystalline powder, whether or not agglomerated (9)►M21(*)◄▼M201993R2454 — EN — 01.04.2002 — 005.001 — 680
(1) (2) (3) (4) (5)
(b) The productss hown under numerical order No
62 ►M2129,91◄
59 ex 2905 44 11
or
ex 3824 60 11(a) D-Glucitol (sorbitol) in aqueous solution
containing 2 % or less by weight of D-mannitol,
calculated on the D-glucitol content (10) 59,17
(b) The productss hown under numerical order No
63 29,10
60 ex 2905 44 19
or
ex 3824 60 19(a) D-Glucitol (sorbitol) in aqueous solution
containing more than 2 % by weight of D-mannitol,
calculated on the D-glucitol content (11) 67,56
(b) The productss hown under numerical order No
63 29,10
61 ex 2905 44 91
or
ex 2905 44 99
or
ex 3824 60 91
or
ex 3824 60 99(a) D-Glucitol (sorbitol), relative to 100 kg of the
dry matter 41,32
(b) The productss hown under numerical order No
63 29,10
Import goodsNumerical
orderCompensating products
Quantity of compensating products for each 100 kg of imported goods (kg) (2)
CN code Description Code (1) Description
(1) (2) (3) (4) (5)
(a) (b) (c) (d) (e) (f)
1005 90 00 62 Complementary productsto the compens ating
productsfound under numerical order Nos56 to
58 (12)
ex 1104 30 90 Maize germ ►M21
6,06
◄►M21
6,06
◄▼M201993R2454 — EN — 01.04.2002 — 005.001 — 681
(1) (2) (3) (4) (5)
(a) (b) (c) (d) (e) (f)
ex 1515 Maize oils ►M21
2,88
◄►M21
2,88
◄►M21
2,88
◄►M21
2,88
◄
ex 2303 10 11 Maize gluten ►M21
4,47
◄►M21
4,47
◄►M21
4,47
◄
ex 2303 10 19
or
ex 2309 90 20Corn-gluten feed
Gluten feed containing residues of maize oil►M21
23,85
◄►M21
19,38
◄►M21
23,85
◄►M21
19,38
◄►M21
22,56
◄►M21
27,03
◄
ex 2306 70 00 Maize germ oil-cake ►M21
3,18
◄►M21
3,18
◄
►M21
29,91
◄►M21
29,91
◄►M21
29,91
◄►M21
29,91
◄►M21
29,91
◄►M21
29,91
◄
63 Complementary productsto the compens ating
productsfound under numerical order Nos59 to
61 (12)
ex 1104 30 90 Maize germ 6,10 6,10ex 1515 Maize oils2,90 2,90 2,90 2,90ex 2303 10 11 Maize gluten 4,50 4,50 4,50
ex 2303 10 19
or
ex 2309 90 20Corn-gluten feed
Gluten feed containing residues of maize oil23,00 18,50 23,00 18,50 21,70 26,20
ex 2306 70 00 Maize germ oil-cake 3,20 3,20
29,10 29,10 29,10 29,10 29,10 29,10▼M201993R2454 — EN — 01.04.2002 — 005.001 — 682
Import goods
Numerical
orderCompensating products Quantity of
compensating
productsfor each
100 kg of imported
goods(kg) (2)CN code Description Code (*) Description
(1) (2) (3) (4) (5)
1006 10 21 Rice in the husk (paddy or
rough), parboiled, round
grain64 1006 20 11 (a) Husked (brown) rice parboiled, round grain 80,00
ex 1213 00 00 (b) Husks 20,00
65 1006 30 21 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, round grain 71,00
1102 30 00or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
66 1006 30 61 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, round grain 65,00
1102 30 00or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
1006 10 23 Rice in the husk (paddy or
rough), parboiled, medium
grain67 1006 20 13 (a) Husked (brown) rice, parboiled, medium grain 80,00
ex 1213 00 00 (b) Husks 20,00
                                                    68                10063023(a)Semi-milledrice,whetherornotpolishedor
glazed, parboiled, medium grain 71,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 683
(1) (2) (3) (4) (5)
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
69 1006 30 63 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, medium grain 65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
1006 10 25 Rice in the husk (paddy or
rough), parboiled, long
grain, of a length/width
ratio greater than 2 but
less than 370 1006 20 15 (a) Husked (brown) rice, parboiled, long grain of a
length/width ratio greater than 2 but less than 3 80,00
ex 1213 00 00 (b) Husks 20,00
71 1006 30 25 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, long grain of a length/width ratio
greater than 2 but less than 3 71,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
72 1006 30 65 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, long grain of a length/width ratio
greater than 2 but less than 3 65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 684
(1) (2) (3) (4) (5)
ex 1213 00 00 (d) Husks 20,00
1006 10 27 Rice in the husk (paddy or
rough), parboiled, long
grain, of a length/width
ratio equal to or greater
than 373 1006 20 17 (a) Husked (brown) rice, parboiled, long grain, of a
length/width ratio equal to or greater than 3 80,00
ex 1213 00 00 (b) Husks 20,00
74 1006 30 27 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, long grain, of a length/width ratio
equal to or greater than 3 68,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 6,00
ex 1213 00 00 (d) Husks 20,00
75 1006 30 67 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, long grain, of a length/width ratio
equal to or greater than 3 62,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00
1006 10 92 Rice in the husk (paddy or
rough), round grain76 1006 20 11 (a) Husked (brown) rice, parboiled, round grain 80,00
ex 1213 00 00 (b) Husks 20,00
77 1006 20 92 (a) Husked (brown) rice, round grain 80,00
ex 1213 00 00 (b) Husks 20,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 685
(1) (2) (3) (4) (5)
78 1006 30 21 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, round grain 71,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
79 1006 30 42 (a) Semi-milled rice, whether or not polished or
glazed, round grain 65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00
80 1006 30 61 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, round grain 65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
81 1006 30 92 (a) Wholly milled rice, whether or not polished or
glazed, round grain 60,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 12,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 686
(1) (2) (3) (4) (5)
ex 1213 00 00 (d) Husks 20,00
1006 10 94 Rice in the husk (paddy or
rough), medium grain82 1006 20 13 (a) Husked (brown) rice, parboiled, medium grain 80,00
ex 1213 00 00 (b) Husks 20,00
83 1006 20 94 (a) Husked (brown) rice, medium grain 80,00
ex 1213 00 00 (b) Husks 20,00
84 1006 30 23 (a) Semi-milled rice, whether or not polished or
glazed, parboiled medium grain 71,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
85 1006 30 44 (a) Semi-milled rice, whether or not polished or
glazed, medium grain 65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00
86 1006 30 63 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, medium grain 65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 687
(1) (2) (3) (4) (5)
87 1006 30 94 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, medium grain 60,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 12,00
ex 1213 00 00 (d) Husks 20,00
1006 10 96 Rice in the husk (paddy or
rough) long grain, of a
length/width ratio greater
than 2 but less than 388 1006 20 15 (a) Husked (brown) rice parboiled, long grain of a
length/width ratio greater than 2 but less than 3 80,00
ex 1213 00 00 (b) Husks 20,00
89 1006 20 96 (a) Husked (brown) rice, long grain of a length/
width ratio of more than 2, but less than 3 80,00
ex 1213 00 00 (b) Husks 20,00
90 1006 30 25 (a) Semi-milled rice, whether or not polished or
glazed parboiled, long grain of a length/width ratio
greater than 2 but less than 3 71,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
91 1006 30 46 (a) Semi-milled rice, whether or not polished or
glazed, long grain of a length/width ratio greater
than 2 but less than 3 65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
ex 1006 40 00 (c) Broken rice 10,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 688
(1) (2) (3) (4) (5)
ex 1213 00 00 (d) Husks 20,00
92 1006 30 65 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, long grain of a length/width ratio
greater than 2 but less than 3 65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
93 1006 30 96 (a) Wholly milled rice, whether or not polished or
glazed, long grain, of a length/width ratio greater
than 2 but less than 3 60,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 12,00
ex 1213 00 00 (d) Husks 20,00
1006 10 98 Rice in the husk (paddy or
rough), long grain, of a
length/width ratio equal to
or greater than 394 1006 20 17 (a) Husked (brown) rice parboiled, long grain, of a
length/width ratio equal to or greater than 3 80,00
ex 1213 00 00 (b) Husks 20,00
95 1006 20 98 (a) Husked (brown) rice, long grain of a length/
width ratio greater than 3 80,00
ex 1213 00 00 (b) Husks 20,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 689
(1) (2) (3) (4) (5)
96 1006 30 27 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, of a length/width ratio equal to
or greater than 3 68,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 6,00
ex 1213 00 00 (d) Husks 20,00
97 1006 30 48 (a) Semi-milled rice, whether or not polished or
glazed, of a length/width ratio greater than 3 58,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 7,00
1006 40 00 (c) Broken rice 15,00
ex 1213 00 00 (d) Husks 20,00
98 1006 30 67 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, long grain, of a length/width ratio
equal to or greater than 3 62,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 690
(1) (2) (3) (4) (5)
99 1006 30 98 (a) Wholly milled rice, whether or not polished or
glazed, long grain, of a length/width ratio equal to
or greater than 3 55,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 9,00
1006 40 00 (c) Broken rice 16,00
ex 1213 00 00 (d) Husks 20,00
1006 20 11 Husked (brown) rice,
parboiled, round grain100 1006 30 21 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, round grain 93,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 2,00
101 1006 30 61 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, round grain 88,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 2,00
1006 20 13 Husked (brown) rice,
parboiled, medium grain102 1006 30 23 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, medium grain 93,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 2,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 691
(1) (2) (3) (4) (5)
103 1006 30 63 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, medium grain 88,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 2,00
1006 20 15 Husked (brown) rice,
parboiled, long grain of a
length/width ratio greater
than 2 but less than 3104 1006 30 25 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, long grain, of a length/width ratio
greater than 2 but less than 3 93,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 2,00
105 1006 30 65 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, long grain, of the length/width
ratio greater than 2 but less than 3 88,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 2,00
1006 20 17 Husked (brown) rice,
parboiled, long grain of a
length/width ratio equal to
or greater than 3106 1006 30 27 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, long grain, of a length/width ratio
equal to or greater than 3 93,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 2,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 692
(1) (2) (3) (4) (5)
107 1006 30 67 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, long grain, of a length/width ratio
equal to or greater than 3 88,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 2,00
1006 20 92 Husked (brown) rice,
round grain108 1006 30 42 (a) Semi-milled rice, whether or not polished or
glazed, round grain 84,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 10,00
109 1006 30 92 (a) Wholly milled rice, whether or not polished or
glazed, round grain 77,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 12,00
1006 40 00 (c) Broken rice 11,00
1006 20 94 Husked (brown) rice,
medium grain110 1006 30 44 (a) Semi-milled rice, whether or not polished or
glazed, medium grain 84,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 10,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 693
(1) (2) (3) (4) (5)
111 1006 30 94 (a) Wholly milled rice, whether or not polished or
glazed, medium grain 77,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 12,00
1006 40 00 (c) Broken rice 11,00
1006 20 96 Husked (brown) rice, long
grain, of a length/ width
ratio greater than 2 but
less than 3112 1006 30 46 (a) Semi-milled rice, whether or not polished or
glazed, long grain, of a length/width ratio greater
than 2 but less than 3 84,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 10,00
113 1006 30 96 (a) Wholly milled rice, whether or not polished or
glazed, long grain, of a length/width ratio greater
than 2 but less than 3 77,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 12,00
1006 40 00 (c) Broken rice 11,00
1006 20 98 Husked (brown) rice, long
grain, of a length/width
ratio equal to or greater
than 3114 1006 30 48 (a) Semi-milled rice, whether or not polished or
glazed, long grain, of a length/width ratio equal to
of greater than 3 78,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 12,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 694
(1) (2) (3) (4) (5)
115 1006 30 98 (a) Wholly-milled rice, whether or not polished or
glazed, long grain, of a length/width ratio equal to
or greater than 3 73,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 12,00
1006 40 00 (c) Broken rice 15,00
1006 30 21 Semi-milled rice, whether
or not polished or glazed,
parboiled, round grain116 1006 30 61 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, round grain 96,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 2,00
1006 30 23 Semi-milled rice, whether
or not polished or glazed,
parboiled, medium grain117 1006 30 63 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, medium grain 96,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 2,00
1006 30 25 Semi-milled rice, whether
or not polished or glazed,
parboiled, long grain, of a
length/width ratio greater
than 2 but less than 3118 1006 30 65 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, long grain, of a length/width ratio
greater than 2 but less than 3 96,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 2,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 695
(1) (2) (3) (4) (5)
1006 30 27 Semi-milled rice, whether
or not polished or glazed,
parboiled, long grain, of a
length/width ratio equal to
or greater than 3119 1006 30 67 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, long grain, of a length/width ratio
equal to or greater than 3 96,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 2,00
1006 30 42 Semi-milled rice, whether
or not polished or glazed,
round grain120 1006 30 92 (a) Wholly milled rice, whether or not polished or
glazed, round grain 94,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 4,00
1006 30 44 Semi-milled rice, whether
or not polished or glazed,
medium grain121 1006 30 94 (a) Wholly milled rice, whether or not polished or
glazed, medium grain 94,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 4,00
1006 30 46 Semi-milled rice, whether
or not polished or glazed,
long grain of a length/
width ratio greater than 2
but less than 3122 1006 30 96 (a) Wholly milled rice, whether or not polished or
glazed, long grain, of a length/width ratio greater
than 2 but less than 3 94,00
1102 30 00
or
2302 20 10
or
2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 4,00▼M201993R2454 — EN — 01.04.2002 — 005.001 — 696
(1) (2) (3) (4) (5)
1006 30 48 Semi-milled rice, whether
or not polished or glazed,
long grain of a length/
width ratio equal to or
greater than 3123 1006 30 98 (a) Wholly milled rice, whether or not polished or
glazed, long grain, of a length/width ratio equal to
or greater than 3 93,00
1102 30 00
or
2302 20 10
or
2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 5,00
1006 30 61
to
1006 30 98Wholly milled rice 124 ex 1006 30 61
to
ex 1006 30 98Wholly milled rice, polished, glazed or
prepacked (13) 100,00
1006 30 92
1006 30 94
1006 30 96
1006 30 98Wholly milled rice, other 125 ex 1904 10 30 Puffed rice 60,61
1006 30 61
1006 30 63
1006 30 65
1006 30 67Wholly milled rice,
parboiled126 ex 1904 90 10 Preecooked rice (14) 80,00
1006 30 92
1006 30 94
1006 30 96
1006 30 98Wholly milled rice, other 127 ex 1904 90 10 Precooked rice (14) 70,00
60,00
60,00
50,00
1006 40 00 Broken rice 128 1102 30 00 Rice flour ►M21(*)◄
129 1103 14 00 Rice groatsand meal ►M21(*)◄
130 1104 19 91 Rice, flaked ►M21(*)◄
1509 10 10 Lampante virgin olive oil 131 ex 1509 90 00 (a) Olive oil, refined, or olive oil 98,00
ex 3823 19 90 (b) Acid oilsfrom refining (15)
ex 1510 00 10 Unrefined olive-pomace
oil132 ex 1510 00 90 (a) Olive-pomace oil, refined, or olive-pomace oil 95,00
ex 1522 00 39 (b) Stearin 3,00ex 3823 19 90 (c) Acid oilsfrom refining 15a▼M201993R2454 — EN — 01.04.2002 — 005.001 — 697
(1) (2) (3) (4) (5)
ex 1801 00 00 Cocoa beans, whole or
broken, raw133 ex 1801 00 00 (a) Cocoa beans, whole or broken, shelled and
roasted 76,3
1802 00 00 (b) Cocoa shells, husks, skins and waste 16,7
1801 00 00 Cocoa beans, whole or
broken, raw or roasted134 1803 (a) Cocoa paste 76,3
1802 00 00 (b) Cocoa shells, husks, skins and waste 16,7
135 ex 1803 20 00 (a) Cocoa paste, containing not more than 14 % of
fats40,3
ex 1804 00 00 (b) Cocoa butter 36,0
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
136 ex 1803 20 00 (a) Cocoa paste, containing more than 14 % but not
more than 18 % of fats42,7
ex 1804 00 00 (b) Cocoa butter 33,6
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
137 ex 1803 20 00 (a) Cocoa paste, containing more than 18 % of fats 44,8
ex 1804 00 00 (b) Cocoa butter 31,5
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
138 ex 1804 00 00 (a) Cocoa butter 36,0
ex 1805 00 00 (b) Cocoa powder, containing not more than 14 %
of fats(16) 40,3
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
139 ex 1804 00 00 (a) Cocoa butter 33,6
ex 1805 00 00 (b) Cocoa powder, containing more than 14 % but
not more than 18 % of fats(16) 42,7
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
140 ex 1804 00 00 (a) Cocoa butter 31,5
ex 1805 00 00 (b) Cocoa powder, containing more than 18 % of
fats(16) 44,8
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7▼M201993R2454 — EN — 01.04.2002 — 005.001 — 698
(1) (2) (3) (4) (5)
1803 10 00 Cocoa paste not defatted 141 ex 1804 00 00 (a) Cocoa butter 46,7
ex 1803 20 00 (b) Cocoa paste, containing not more than 14 % of
fats52,2
142 ex 1804 00 00 (a) Cocoa butter 43,6
ex 1803 20 00 (b) Cocoa paste, containing more than 14 % but not
more than 18 % of fats55,3
143 ex 1804 00 00 (a) Cocoa butter 40,8
ex 1803 20 00 (b) Cocoa paste, containing more than 18 % of fats 58,1
144 ex 1804 00 00 (a) Cocoa butter 46,7
ex 1805 00 00 (b) Cocoa powder, containing not more than 14 %
of fats(16) 52,2
145 ex 1804 00 00 (a) Cocoa butter 43,6
ex 1805 00 00 (b) Cocoa powder, containing more than 14 % but
not more than 18 % of fats(16) 55,3
146 ex 1804 00 00 (a) Cocoa butter 40,8
ex 1805 00 00 (b) Cocoa paste, containing more than 18 % of
fats(16) 58,1
1803 20 00 Cocoa paste, defatted 147 1805 00 00 Cocoa powder (16) 99,0
1701 99 10 White sugar 148 2905 44 19
or
2905 44 91(a) D-Glucitol (sorbitol) relative to 100 kg of the
dry matter 73,53
2905 44 99
3824 60 19
3824 60 91
3824 60 99
2905 43 00(b) D-Mannitol (mannitol) 24,51▼M201993R2454 — EN — 01.04.2002 — 005.001 — 699
(1) (2) (3) (4) (5)
1703 Molasses 149 2102 10 31 Dried bakers' yeasts (17) 23,53
150 2102 10 39 Other bakers' yeasts (18) 80,00
(*) The standard rate of yield shall be calculated on the basis of the corresponding conversion coefficient set out in Annex E to Commission Regulation (EC) No 1520/2000
(OJ L 177, 15.7.2000, p. 1).
(1) The subheadings in this column correspond to those in the Combined Nomenclature. When further subdivision has been necessary this is shown in parent heses ( ). These
subdivisions correspond to those used in the regulations fixing export refunds.
(2) Losses are calculated by subtracting from 100 the sum of the quantities shown in this column.
(3) Hulled grains are grains corresponding to the definition given in Annex to Commission Regulation (EEC) No 821/68 (OJ L 149, 29.6.1968, p. 46).
(4) Cereal meal with an ash content, referred to dry matter, of less than 0,95 % by weight and a rate of passage through a sieve with an aperture of 0,25 mm of le ss than 10 %
by weight.
(5) The standard rate of yield to be applied is based on the number of eggs used per kg of pasta produced, using the following formula:
— Numerical order 25: T ¼100
160/C0X/C21;6 ðÞ/C2100
— Numerical order 26: T ¼100
150/C0X/C21;6 ðÞ/C2100
— Numerical order 27: T ¼100
140/C0X/C21;6 ðÞ/C2100
— Numerical order 28: T ¼100
126/C0X/C21;6 ðÞ/C2100
X represents the number of eggs in shell (or the 50th of their weight expressed in grams of their equivalent in other egg products) used per kg of pasta pro duced, the
result being given to two decimal points.
(6) Pearled grainsare grainscorres ponding to the definition given in the Annex to Regulation (EEC) No 821/68.
(7) Thisconcernsmaize groatsand meal:
— of which a percentage not exceeding 30 % by weight passes through a sieve with an aperture of 315 micrometres, or
— of which a percentage not exceeding 5 % by weight passes through a sieve with an aperture of 150 micrometres.
(8) For glucose in the form of white crystalline powder, of a concentration other than 92 %, the quantity to be shown is 43,81 kilograms of D-glucitol anhyd rate per 100
kilogramsof maize.
(9) For glucose other than in the form of white crystalline powder, of a concentration other than 82 %, the quantity to be shown is 50,93 kilograms of D-gluc itol anhydrate
per 100 kilogramsof maize.
(10) For D-glucitol, of a concentration other than 70 %, the quantity to be shown is 41,4 kilograms of D-glucitol anhydrate per 100 kilograms of maize.
(11) For D-glucitol, of a concentration other than 70 %, the quantity to be shown is 47,3 kilograms of D-glucitol anhydrate per 100 kilograms of maize.
(12) For the application of the alternatives(a) to (f), the real res ultsfrom the operationshave to be taken into account.
(13) For the purposes of completing the arrangements, the quantity of broken rice obtained shall correspond to the quantity of broken rice as determined a t the time of impor-
tation for processing of rice under CN codes 1006 30 61 to 1006 30 98. In the case of polishing, this quantity shall be increased by 2 % of the imported rice e xcluding the
broken rice asdetermined at importation.
(14)Precookedriceisconstitutedbybleachedriceingrainsundergoingaprecookingandpartialdehydrationintendedtofacilitatefinalcooking.
(15)Twicethepercentageexpressedasoleicacidofthelampantevirginoliveoilshallbedeductedfromthequantityofproductshownincolumn5forrefin edoliveoil/olive
oil and shall constitute the quantity of acid oil of refining.
(15a)Twicethepercentageexpressedasoleicacidoftheunrefinedolive-residueoilshallbedeductedfromthequantityofproductshownincolumn5forrefinedolive-residue
oil/olive-residue oil and shall constitute the quantity of acid oil of refining.
(16) In the case of soluble cocoa, add 1,5 % alkaline to the quantity shown in column 5.
(17) Yield fixed for bakers' yeast, with a content in the dry matter of 95 %, obtained from beet molasses brought to 48 % of total sugar, or of cane molasses bro ught to 52 %
of total sugar. For bakers' yeasts with a different content in the dry matter, the quantity to be shown is 22,4 kilograms of yeast anhydrate per 100 kilog ramsof beet
molasses brought to 48 % of total sugar, or of cane molasses brought to 52 % of total sugar.
(18) Yield fixed for bakers' yeast, with a content in the dry matter of 28 %, obtained from beet molasses brought to 48 % of total sugar, or of cane molasses bro ught to 52 %
of total sugar. For bakers' yeasts with a different content in the dry matter, the quantity to be shown is 22,4 kilograms of yeast anhydrate per 100 kilog ramsof beet
molasses brought to 48 % of total sugar, or of cane molasses brought to 52 % of total sugar.▼M201993R2454 — EN — 01.04.2002 — 005.001 — 700
▼M20
ANNEX 70
ECONOMICCONDITIONSANDADMINISTRATIVECOOPERATION
(Articles 502and522)
A. GENERAL PROVISIONS
ThisAnnex dealson the one hand with the detailed criteria for economic
conditions applicable to the inward processing arrangements and on the
other hand with information to be exchanged in the framework of the
administrative cooperation.
The cases, the format and the time limit within which information must be
provided in accordance with Article 522 are indicated for each of the
arrangements concerned. Information must also be communicated where
the information concerning authorisations granted is modified.
B. DETAILED CRITERIA FOR ECONOMIC CONDITIONS APPLICABLE
TO THE INWARD PROCESSING ARRANGEMENTS
Codesanddetailed criteria
10: Unavailability of goodsproduced in the Community falling within
the same eight-digit CN code, which are of the same commercial
quality and which have the same technical characteristics (compar-
able goods) as the import goods referred to in the application.
The unavailability coversthe total abs ence of Community production
of comparable goods, the unavailability of a sufficient quantity of
those goods in order to carry out the processing operations envisaged
or the fact that comparable Community goodscannot be made avail-
able to the applicant in time for the proposed commercial operation
to be carried out, despite a request having been made in good time.
11: Although available, comparable goods cannot be used because their
price would make the proposed commercial operation economically
unviable.
In deciding whether the price of comparable goodsproduced in the
Community would make the proposed commercial operation econom-
ically unviable, it shall be necessary to take account, interalia of the
impact that the use of Community-produced goods would have on the
cost price of the compensating product and hence on the disposal of
the product on the third-country market, having regard to:
— the price before duty of the goods for processing and the price of
comparable goods produced in the Community less domestic
taxesrefunded or refundable on export, taking into account the
conditionsof s ale and any refundsor other amountsapplying
under the common agricultural policy,
— the price obtainable for the compensating products on the third-
country market, as ascertained from commercial correspondence
or other information.
12: Comparable goods which do not conform to the expressly stated
requirements of the third-country purchaser of the compensating
productsor the compens ating productsmus t be obtained from import
goodsin order to comply with provis ionsconcerning the protection
of industrial or commercial property rights (contractual obligations).
30: The following are concerned:
1. operationsinvolving import goodsof a non-commercial nature;
2. operations carried out under a job-processing contract;3. usual forms of handling referred to in Article 531;
4. repair;
5. processing operations on compensating products obtained under a
previous inward processing authorisation the granting of which
was subject to an examination of the economic conditions;
6. processing of durum wheat falling within CN code 1001 10 00 to
produce pasta falling within CN codes 1902 11 00 and 1902 19;1993R2454 — EN — 01.04.2002 — 005.001 — 701
▼M20
7. operationsin which the value(1) of the import goods, by eight-
digit CN code, doesnot exceed EUR 150 000 for goodslis ted in
Annex 73 or EUR 500 000 for other goods, per applicant and per
calendar year ( deminimis value);
8. according to Article 11 of Regulation (EC) No 3448/93, where
import goodsreferred to under Part A of Annex 73 are concerned
and the applicant presents a document issued by a competent
authority permitting the entry for the arrangementsfor thos e
goods, in the limits of a quantity determined with the aid of a
supply balance; or
9. building, modification or conversion of civil aircraft or satellites
or partsof them.
99: The applicant considers the economic conditions to be fulfilled for
reasons other than those corresponding to the previous codes. The
reasons are indicated in his application.
C. INFORMATION TO BE PROVIDED TO THE COMMISSION FOR
EACH ARRANGEMENT CONCERNED
The information to be communicated to the Commission corresponds to
the boxesof the form the model of which isreproduced in the Appendix.
C.1.Inwardprocessing
The information concerning the economic conditionss hall be provided by
using one or more of the codes laid down under Part B.
The reason for the rejection of the application or for annulment or revoca-
tion of the authorisation for non-observance of the economic conditions is
indicated by using code(s). The same codes as those used to identify the
economic conditions are used, preceded by the sign of negation (for
example: − 10).
CasesinwhichinformationismandatoryWhere the economic conditionsare identified by codes10, 11, or 99.For milk and milk productsreferred to in Article 1 of Regulation (EC) No
1255/1999 information isals o mandatory where code 30 isus ed in relation
with the situations referred to under subdivisions 2, 3, 5, 7 and 8 of this
code.
CommunicationofinformationThe information intended to complete the columns2 to 10 of the form
reproduced in the Appendix iscommunicated electronically to the
Commission. This information may only be communicated using the form
reproduced in the Appendix where technical problemsmake itselectronic
communication temporarily impossible.
Communicationtimelimit
Information is to be communicated as soon as possible. If the form repro-
duced in the Appendix isus ed, the information iscommunicated within the
time limit indicated thereon.
C.2.Processingundercustomscontrol
Information shall be communicated where types of goods and operations
other than those mentioned in Annex 76 Part A are concerned.
Information shall be communicated using the form reproduced in the
Appendix within the time indicated thereon.
C.3.Outwardprocessing
Columns8 and 9 ‘Authoris ationsgranted’ are only to be filled in where an
authorisation is granted in accordance with Article 147(2) of the Code.
In column (10) ‘Reason’, it shall be also mentioned if the rejection of the
application, annulment or revocation of the authorisation concerns an
application submitted or an authorisation granted in accordance with
Article 147(2) of the Code.1993R2454 — EN — 01.04.2002 — 005.001 — 702
(1) The value is the value for customs purposes of the goods estimated on the basis of the
known particulars and on the basis of the documents submitted at the time of the
submission of the request.
▼M20
Information shall be communicated using the form reproduced in the
Appendix within the time indicated thereon.1993R2454 — EN — 01.04.2002 — 005.001 — 703
▼M20
Appendix toAnnex70
1993R2454 — EN — 01.04.2002 — 005.001 — 704
▼M20
ANNEX 71
INFORMATIONSHEETS
(Article523)
1993R2454 — EN — 01.04.2002 — 005.001 — 705
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 706
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 707
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 708
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 709
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 710
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 711
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 712
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 713
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 714
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 715
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 716
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 717
▼M20
1993R2454 — EN — 01.04.2002 — 005.001 — 718
▼M20
Appendix
1. GENERAL NOTES
1.1. The information sheets shall comply with the model set out in this Annex
and be printed on white paper without mechanical pulp, dressed for
writing purposes and weighing between 40 and 65 g/m2.
1.2. The form shall measure 210 mm × 297 mm.
1.3. The customs administrations shall be responsible for having the form
printed. Each form shall bear the initials of the issuing Member State in
accordance with the ISO norm Alpha 2, followed by an individual serial
number.
1.4. The form shall be printed and the boxes shall be completed in an official
language of the Community. The customs office requested to provide the
information or make use of it may ask for the information contained in
the form presented to it to be translated into the official language, or
one of the official languages, of the customs administration.
2. USE OF THE INFORMATION SHEETS
2.1.Commonprovisions
(a) Where the customs office issuing the information sheet considers that
additional information to that appearing on the information sheet is
required, it shall enter such particulars. Where not enough space
remains, an additional sheet shall be annexed. It shall be mentioned
on the original.
(b) The customs office which endorsed the information sheet may be
asked to carry out post-clearance verification of the authenticity of
the sheet and the accuracy of the particulars which its contains.
(c) In the case of successive consignments, the requisite number of infor-
mation sheets may be made out for the quantity of goods or products
entered for the arrangements. The initial information sheet may also
be replaced with further information sheets or, where only one infor-
mation sheet is used, the customs office to which the sheet is
endorsed may note on the original the quantities of goods or
products. Where not enough space remains, an additional sheet shall
be annexed which shall be mentioned on the original.
(d) The customs authorities may permit the use of recapitulative informa-
tion sheets for triangular traffic trade flows involving a large number
of operationswhich cover the total quantity of imports /exportsover a
given period.
(e) In exceptional circumstances, the information sheet may be issued a
posteriori but not beyond the expiry of the period required for
keeping documents.
(f) In the event of theft, loss or destruction of the information sheet, the
operator may ask the customs office which endorsed it for a duplicate
to be issued.
The original and copies of the information sheet so issued shall bear
one of the following indications:
— DUPLICADO,
— DUPLIKAT,— DUPLIKAT,
—ΑΝΤΙΓΡΑΦΟ,
— DUPLICATE,
— DUPLICATA,
— DUPLICATO,
— DUPLICAAT,
— SEGUNDA VIA,— KAKSOISKAPPALE,
— DUPLIKAT.
2.2.Specificprovisions
2.2.1.InformationsheetINF8(customswarehousing)
(a) The information sheet INF 8 (hereafter: INF 8) may be used when
the goods are declared for new customs approved treatment or use,
in order to determine the elements for assessment of the customs
debt applicable before usual forms of handling took place.
(b) The INF 8 shall be made out in an original and a copy.1993R2454 — EN — 01.04.2002 — 005.001 — 719
▼M20
(c) The supervising office shall provide the information referred to in
boxes11, 12 and 13, endors e box 15 and return the original of the
INF 8 to the declarant.
2.2.2.InformationsheetINF1(inwardprocessing)
(a) The information sheet INF 1 (hereafter INF 1) may be used for
providing information on:
— duty amounts and compensatory interest,
— applying commercial policy measures,— the amount of the security.
(b) The INF 1 shall be made out in an original and two copies.
The original and one copy of the INF 1 shall be sent to the super-
vising office and a copy shall be kept by the customs office which
endorsed the INF 1.
The supervising office shall supply the information requested in
boxes8, 9 and 11 of the INF 1, endors e it, retain the copy and return
the original.
(c) Where the release for free circulation of compensating products or
goods in the unaltered state at a customs office other than the office
of entry is requested, this customs office endorsing the INF 1 shall
ask the supervising office to indicate:
— in box 9(a), the amount of import dutiesdue in accordance with
Article 121(1) or 128(4) of the Code,
— in box 9(b), the amount of compensatory interest in accordance
with Article 519,
— the quantity, CN code and origin of the import goodsus ed in the
manufacture of the compensating products released for free circu-
lation.
(d) Where the compensating products obtained under inward-processing
(drawback system) are consigned to another customs-approved treat-
ment or use allowing import duties to be repaid or remitted, and are
subject to a new application for authorisation for the inward-proces-
sing arrangements, the customs authorities issuing this authorisation
may use the INF 1 to determine the amount of import duties to be
levied or the amount of the customs debt liable to be incurred.
(e) Where the declaration for release for free circulation relates to
compensating products obtained from import goods or goods in the
unaltered state which had been subject to specific commercial policy
measures at the moment of entry for the procedure (suspension
system) and such measures continue to be applicable, the customs
office accepting the declaration and endorsing the INF 1 shall ask
the supervising office to indicate particulars necessary for the appli-
cation of commercial policy measures.
(f) Where release for free circulation is requested in the case of an INF 1
being made out for fixing the amount of security, the same INF 1
may be used, provided it contains:
— in box 9(a) the amount of import dutiespayable on the import
goodspurs uant to Article 121(1) or 128(4) of the Code, and
— in box 11, the date when the import goodsconcerned were firs t
entered for the procedure or the date when the import duties
have been repaid or remitted in accordance with Article 128(1)
of the Code.
2.2.3.InformationsheetINF9(inwardprocessing)
(a) The information sheet INF 9 (hereafter INF 9) may be used where
compensating products are assigned another permitted customs
approved treatment or use under triangular traffic (IM/EX).
(b) The INF 9 shall be made out in an original and three copies for the
quantitiesof import goodsentered for the arrangements .
(c) The office of entry shall endorse box 11 of the INF 9 and indicate
which means of identification or measures to control the use of
equivalent goods are used (such as the use of samples, illustrations
or technical descriptions, or the carrying out of analysis).
The office of entry sends copy 3 to the supervising office and return
the original and the other copiesto the declarant.
(d) The declaration discharging the arrangements shall be accompanied
by the original and copies1 and 2 of the INF 9.1993R2454 — EN — 01.04.2002 — 005.001 — 720
▼M20
The office of discharge shall indicate the quantity of compensating
products and the date of acceptance. It shall send copy 2 to the super-
vising office, return the original to the declarant and retain copy 1.
2.2.4.InformationsheetINF5(inwardprocessing)
(a) The information sheet INF 5 (hereafter INF 5) may be used when
compensating products obtained from equivalent goods are exported
under triangular traffic with prior exportation (EX/IM).
(b) The INF 5 shall be made out in an original and three copies in
respect of the quantity of import goods corresponding to the quantity
of compensating products exported.
(c) The customs office accepting the export declaration shall endorse box
9 of the INF 5 and return the original and the three copiesto the
declarant.
(d) The customs office of exit shall complete box 10, send copy 3 to the
supervising office and return the original and the other copies to the
declarant.
(e) Where durum wheat falling within CN code 1001 10 00 is processed
into pasta falling within CN codes 1902 11 00 and 1902 19, the name
of the importer authorised to enter the import goods for the arrange-
ments, to be given in box 2 of the INF 5, may be filled in after the
INF 5 has been presented to the customs office where the export
declaration islodged. The information s hall be given on the original
and copies1 and 2 of the INF 5 before the declaration entering the
import goodsfor the arrangementsislodged.
(f) The declaration of entry for the arrangementsmus t be accompanied
by the original and copies1 and 2 of the INF 5.
The customs office where the declaration of entry is presented shall
note on the original and copies1 and 2 of the INF 5 the quantity of
import goodsentered for the arrangementsand the date of acceptance
of the declaration. It shall send copy 2 to the supervising office,
returning the original to the declarant and retaining copy 1.
2.2.5.InformationsheetINF7(inwardprocessing)
(a) The information sheet INF 7 (hereafter INF 7) may be used where
the compensating products or the goods in the unaltered state under
the drawback system are assigned one of the customs approved treat-
ments or uses permitting repayment or remission, in accordance with
Article 128(1) of the Code, without a repayment claim being lodged.
Where the holder has given the consent to transfer the right to claim
repayment to another person in accordance with Article 90 of the
Code, thisinformation s hall appear on the INF 7.
(b) The INF 7 shall be made out in an original and two copies.
(c) The customs office accepting the declaration of discharge shall
endorse the INF 7, return the original and one copy to the holder
and retain the other copy.
(d) When the repayment claim islodged, it s hall be accompanied by the
duly endorsed original of the INF 7.
2.2.6.InformationsheetINF6(temporaryimportation)
(a) The information sheet INF 6 (hereafter INF 6) may be used to
communicate elements for assessment of the customs debt or of
amountsof dutiesalready levied where import goodsare moved
within the customs territory of the Community.
(b) The INF 6 shall comprise all the information needed to show the
customs authorities:
— the date on which the import goodswere entered for the
temporary importation arrangements,
— the elements for assessment of the customs debt ascertained on
that date,
— the amount of any import dutiesalready levied under partial relief
arrangementsand the period taken into account for that purpos e.
(c) The INF 6 shall be made out of an original and two copies.
(d) The INF 6 shall be endorsed either when the goods are placed under
the external transit procedure, at the beginning of the transfer opera-
tion or at an earlier moment.
(e) One copy shall be retained by the customs office which endorsed it.
The original and the other copy shall be returned to the person
concerned giving this copy to the office of discharge. After endorse-1993R2454 — EN — 01.04.2002 — 005.001 — 721
▼M20
ment this copy shall be returned by the person concerned to the
customs office which initially endorsed it.
2.2.7.InformationsheetINF2(outwardprocessing)
(a) The information sheet INF 2 (hereafter INF 2) may be used, where
compensating or replacement products are imported under triangulartraffic.
(b) The INF 2 shall be made out in an original and one copy for the
quantity of goodsentered for the procedure.
(c) The request for the issue of the INF 2 shall constitute the consent of
the holder to transfer the right of the total or partial relief from the
import duties to another person importing the compensating or repla-
cement productsunder triangular traffic.
(d) The office of entry shall endorse the original and the copy of the
INF 2. It shall retain the copy and return the original to the declarant.
It shall indicate in box 16 the means used to identify the temporary
export goods.
Where samples are taken or illustrations or technical descriptions are
used, this office shall authenticate such samples, illustrations or tech-
nical descriptions by affixing its customs seal either on the goods,
where their nature permitsit, or on the packaging, in s uch a way
that it cannot be tampered with.
A label bearing the stamp of the office and reference particulars of
the export declaration shall be attached to the samples, illustrations
or technical descriptions in a manner which prevents substitution.
The samples, illustrations or technical descriptions, authenticated and
sealed, shall be returned to the exporter, who shall present them with
the seals intact when the compensating or replacement products are
re-imported.
Where an analysis is required and the results will not be known until
after the office of entry hasendors ed the INF 2, the document
containing the results of the analysis shall be given to the exporter
in a sealed tamper-proof envelope.
(e) The office of exit shall certify on the original that the goods have left
the customs territory of the Community and shall return it to the
person presenting it.
(f) The importer of the compensating or replacement products shall
present the original of the INF 2 and, where appropriate, the means
of identification to the office of discharge.1993R2454 — EN — 01.04.2002 — 005.001 — 722
▼M20
ANNEX 72
LISTOFUSUALFORMSOFHANDLINGREFERREDTOINARTICLE
531ANDARTICLE809
Unless otherwise specified, none of the following forms of handling may give
rise to a different eight-digit CN code.
Usual forms of handling listed below shall not be granted if, in the opinion of
the customs authorities, the operation is likely to increase the risk of fraud:
1. ventilation, spreading-out, drying, removal of dust, simple cleaning opera-
tions, repair of packing, elementary repairs of damage incurred during
transport or storage in so far as it concerns simple operations, application
and removal of protective coating for transport;
2. reconstruction of the goods after transport;3. stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of
the goods;
4. removal of damaged or contaminated components;5. conservation, by means of pasteurisation, sterilisation, irradiation or the
addition of preservatives;
6. treatment against parasites;
7. anti-rust treatment;
8. treatment:
— by simple raising of the temperature, without further treatment or distil-
lation process, or
— by simple lowering of the temperature;
even if thisres ultsin a different eight-digit CN code;
9. electrostatic treatment, uncreasing or ironing of textiles;
10. treatment consisting in:
— stemming and/or pitting of fruits, cutting up and breaking down of dried
fruits or vegetables, rehydration of fruits, or
— dehydration of fruitseven if thisres ultsin a different eight-digit CN
code;
11. desalination, cleaning and butting of hides;12. addition of goods or addition or replacement of accessory components as
long asthisaddition or replacement isrelatively limited or isintended to
ensure compliance with technical standards and does not change the nature
or improve the performances of the original goods, even if this results in a
different eight-digit CN code for the added or replacement goods;
13. dilution or concentration of fluids, without further treatment or distillation
process, even if this results in a different eight-digit CN code;
14. mixing between them of the same kind of goods, with a different quality, in
order to obtain a constant quality or a quality which is requested by the
customer, without changing the nature of the goods;
15. dividing or size cutting out of goods if only simple operations are involved;16. packing, unpacking, change of packing, decanting and simple transfer into
containers, even if this results in a different eight-digit CN code, affixing,
removal and altering of marks, seals, labels, price tags or other similar
distinguishing signs;
17. testing, adjusting, regulating and putting into working order of machines,
apparatusand vehicles , in particular in order to control the compliance
with technical standards, if only simple operations are involved;
18. dulling of pipe fittingsto prepare the goodsfor certain markets .1993R2454 — EN — 01.04.2002 — 005.001 — 723
▼M20
ANNEX 73
IMPORT GOODS FOR WHICH THE ECONOMIC CONDITIONS ARE
DEEMED NOT TO BE FULFILLED BY VIRTUE OF ARTICLE 539,
FIRSTPARAGRAPH
PartA: AgriculturalproductscoveredbyAnnexItotheTreaty
1. The following productsfalling under one of the following common market
organisations:
cerealss ector: productsreferred to in Article 1(1) of Council Regulation
(EEC) No 1766/92(1),
rice sector: products referred to in Article 1(1) of Council Regulation (EC)
No 3072/95(2),
sugar sector: products referred to in Article 1(1) of Council Regulation (EC)
No 2038/1999(3),
olive oil sector: products referred to in Article 1(2)(c) of Council Regulation
No 136/66/EEC(4),
milk and milk-productss ector: productsreferred to in Article 1 of Council
Regulation (EC) No 1255/1999,
wine sector: products referred to in Article 1(2) of Council Regulation (EC)
No 1493/1999(5) and falling under CN codes:
0806 10 90
2009 60
2204 21 (quality wine excepted)
2204 29 (quality wine excepted)
2204 30
2. Following productsfalling under CN codes :
0204 10 to 0204 43
2207 10
2207 20
2208 90 91
2208 90 99
3. Productsother than thos e under points1 and 2, for which agricultural export
refundsequal to or higher than zero are fixed.
Part B: Goods not covered by Annex I to the Treaty resulting from the
processingofagriculturalproducts
Goods resulting from the processing of agricultural products and listed in the
following Annexesto Regulationson the common organis ation of marketsin
the agricultural sector or concerning production refunds:
— Annex B to Council Regulation (EEC) No 1766/92 (cerealss ector),
— Annex B to Council Regulation (EC) No 3072/95 (rice sector),— Annex I to Council Regulation (EC) No 2038/1999 (sugar sector),
— Annex II to Council Regulation (EC) No 1255/1999 (milk and milk-products
sector),
— Annex I to Council Regulation (EEC) No 2771/75(
6) (eggss ector),
— Annex to Council Regulation (EEC) No 1010/86(7) (production refundson
certain sugar products used in the chemical industry), and
— Annex I to Commission Regulation (EEC) No 1722/93(8) (production
refunds in the cereals and rice sectors).1993R2454 — EN — 01.04.2002 — 005.001 — 724
(1) OJ L 181, 1.7.1992, p. 21.
(2) OJ L 329, 30.12.1995, p. 18.
(3) OJ L 252, 25.9.1999, p. 1.
(4) OJ 172, 30.9.1966, p. 3025/66.
(5) OJ L 179, 14.7.1999, p. 1.
(6) OJ L 282, 1.11.1975, p. 49.
(7) OJ L 94, 9.4.1986, p. 9.
(8) OJ L 159, 1.7.1993, p. 112.
▼M20
PartC: Fisheryproducts
Fishery products listed in Annexes I, II and V to Council Regulation (EC) No
104/2000(1) on the common organisation of the markets in fishery and aquacul-
ture productsand productslis ted in Annex VI to thisRegulation s ubject to a
partial autonomous suspension.
All fishery products subject to an autonomous quota.1993R2454 — EN — 01.04.2002 — 005.001 — 725
(1) OJ L 17, 21.1.2000, p. 22.
▼M20
ANNEX 74
SPECIALPROVISIONSCONCERNINGEQUIVALENTGOODS
(Article 541)
1.Rice
Rice classified under CN code 1006 shall not be deemed equivalent unless it
fallswithin the s ame eight-digit CN code of the Combined Nomenclature.
Nevertheless, for rice with a length not exceeding 6,0 mm and a length/width
ratio equal to or more than 3 and for rice with a length equal to or less than
5,2 mm and a length/width ratio equal to or more than 2, equivalence shall
be established by determination of the length/width ratio only. The measure-
ment of the grainss hall be done in accordance with Annex A(2)(d) to
Regulation (EC) No 3072/95 on the common organisation of the market in
rice.
The use of equivalent goods shall be prohibited where inward-processing
operations consist of the ‘usual forms of handling’ listed in Annex 72 to
thisRegulation.
2.Wheat
Equivalent goods may be used only between wheat harvested in a third
country and already released for free circulation and non-Community wheat,
of the same eight-digit CN code, having the same commercial quality and the
same technical characteristics.
However:
— derogationsfrom the ban on us e of equivalent goodsmay be adopted in
respect of wheat on the basis of a communication from the Commission
to the Member States, after examination by the Committee,
— the use of equivalent goods is permitted between Community durum
wheat and durum wheat of third-country origin provided it isfor the
production of pasta falling within CN codes 1902 11 00 and 1902 19.
3.Sugar
Recourse to the use of equivalent goods is permitted between raw cane sugar
falling within CN code 1701 11 90 and raw beet sugar within CN code
1701 12 90 under the condition that compensating products falling within
CN code 1701 99 10 (white sugar) are obtained.
4.Liveanimalsandmeat
Equivalent goods may not be used for inward-processing operations on live
animalsor meat.
Derogation from the ban on the use of equivalent goods can be made for
meat which has been made subject of a communication by the Commission
to the Member States, after an examination carried out by the Customs Code
Committee if the applicant can prove that equivalence iseconomically neces -
sary and if the customs authorities transmit the draft of the procedures
foreseen to control the operation.
5.Maize
Recourse to the use of equivalent goods between Community and non-
Community maize is possible only in the following cases and subject to the
following conditions:
1. In the case of maize for use in animal feed, the use of equivalent goods is
possible provided that a customs control system is set up to ensure that
the non-Community maize is in fact used for processing into animal feed.
2. In the case of maize used in the manufacture of starch and starch
products, the use of equivalent goods is possible between all varieties
with the exception of maizesrich in amylopectin (wax-like maize or
‘waxy’ maize) which are only equivalent between themselves.
3. In the case of maize used in the manufacture of meal products, the use of
equivalent goods is possible between all varieties with the exception of
maizesof the vitreoustype (‘Plata’ maize of the ‘Duro’ type, ‘Flint’
maize) which are only equivalent between themselves.1993R2454 — EN — 01.04.2002 — 005.001 — 726
▼M20
6.Olive oil
A. Recourse to the use of equivalent goods is permitted only in the following
cases and under the following conditions:
1.virginolive oil
(a) between Community extra virgin olive oil falling within CN code
1509 10 90 which corresponds to the description in point 1(a) of
the Annex to Regulation No 136/66/EEC and non-Community
extra virgin olive oil of the same CN code, provided that the
processing operation produces extra virgin olive oil falling within
the same CN code and satisfying the requirements of the said
point 1(a);
(b) between Community virgin olive oil falling within CN code
1509 10 90 which corresponds to the description in point 1(b) of
the Annex to Regulation No 136/66/EEC and non-Community
virgin olive oil of the same CN code, provided that the processing
operation producesvirgin olive oil falling within the s ame CN
code and satisfying the requirements of the said point 1(b);
(c) between Community ordinary virgin olive oil falling within CN
code 1509 10 90 which corresponds to the description in point
1(c) of the Annex to Regulation No 136/66/EEC and non-Commu-
nity ordinary virgin olive oil of the same CN code, provided that
the compensating product is:
— refined olive oil falling within CN code 1509 90 00 which
corresponds to the description in point 2 of the abovemen-
tioned Annex,
— olive oil falling within CN code 1509 90 00 which corresponds
to the description in point 3 of the said Annex and is obtained
by blending with Community virgin olive oil falling within CN
code 1509 10 90;
(d) between Community lampante virgin olive oil falling within CN
code 1509 10 10 which corresponds to the description in point
1(d) of the Annex to Regulation No 136/66/EEC and non-Commu-
nity lampante virgin olive oil of the same CN code, provided that
the compensating product is:
— refined olive oil falling within CN code 1509 90 00 which
corresponds to the description in point 2 of the abovemen-
tioned Annex, or
— olive oil falling within CN code 1509 90 00 which corresponds
to the description in point 3 of the said Annex and is obtained
by blending with Community virgin olive oil falling within CN
code 1509 10 90.
2.olive-pomace oil
between Community unrefined olive-pomace oil falling within CN
code 1510 00 10 which corresponds to the description in point 4 of
the Annex to Regulation No 136/66/EEC and non-Community unre-
fined olive-pomace oil of the same CN code, provided that the olive-
pomace oil compensating product falling within CN code 1510 00 90
and corresponding to the description in point 6 of the said Annex is
obtained by blending with Community virgin olive oil falling within
CN code 1509 10 90.
B. The blendings referred to in point A.1(c) second indent and (d) second
indent and point A.2, with non-Community virgin olive oil, used in an
identical manner, are authorised only where the arrangements for super-
vision of the procedure are organized in a manner that makes it possible
to identify the proportion of non-Community virgin olive oil in the total
quantity of blended oil exported.
C. The compensating products must be put into immediate packaging of 220
litres or less. By way of derogation, in the case of agreed containers of 20
tonnesmaximum, the cus tomsauthoritiesmay allow the exportation of
the oils found in the preceding points on condition that there is systematic
control of the quality and quantity of the exported product.
D. Equivalence shall be checked by using commercial records to verify the
quantity of oils used for blending and, for the purpose of verifying the
quality concerned, by comparing the technical characteristics of samples
of the non-Community oil taken when it wasentered for the procedure
with the technical characteristics of the samples of the Community oilused taken when the compensating product concerned was processed
against the technical characteristics of the samples taken at the time of
actual exportation of the compensating product at the point of exit.
Samples shall be taken in accordance with international standards EN
ISO 5555 (sampling) and EN ISO 661 (sending of samples to laboratories1993R2454 — EN — 01.04.2002 — 005.001 — 727
▼M20
and preparation of samples for tests). The analysis shall be carried out
with reference to the parameters in Annex I to Commission Regulation
(EEC) No 2568/91(1).
7.Milkandmilkproducts
Recourse to the use of equivalence is only permitted under the condition that
the content in milk dry matter, milk fat matter and milk protein of the
equivalent goodsisnot lower than the content of thos e mattersin the import
goods.
The content in milk dry matter, milk fat matter and milk protein of the
import goodsand the equivalent goodsconcerned s hall be entered on the
declaration for entry (IM/EX) or the export declaration (EX/IM) and, where
it is used, on the information sheet INF 9 or on the information sheet INF 5,
to enable the customs authorities to control the equivalence on the basis of
those elements.
Physical checks shall be carried out on at least 5 % of the declarations for
entry of import goodsfor the arrangementsand the export declaration (IM/
EX) and cover the import goodsaswell asthe equivalent goodsconcerned.
Physical checks shall be carried out on at least 5 % of the prior export
declarationsand the declarationsfor entry for the arrangements(EX/IM).
These checks shall cover the equivalent goods that shall be checked before
the processing operations start as well as the concerned import goods at the
moment they are entered for the arrangements.
Physical checks imply the verification of the declaration and the documents
attached thereto, and representative samples shall be taken for analysis of the
ingredientsby a competent laboratory ens uring that the equivalent goodsand
the related import goodscorres pond concerning the quantity, the commercial
quality and the technical characteristics, in particular their content in milk
dry matter, milk fat matter and milk protein.
If the Member State applies a system of risk analysis, a lower percentage of
physical checks may be permitted.
Each physical check shall be the subject of a detailed report by the official
who has carried out this check. These reports shall be centralised by the
customs authorities designated in each Member State.1993R2454 — EN — 01.04.2002 — 005.001 — 728
(1) OJ L 248, 5.9.1991, p. 1.
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ANNEX 75
LIST OF COMPENSATING PRODUCTS SUBJECT TO THE IMPORT DUTIES APPRO-
PRIATETOTHEM
(Article 548(1))
Generalremark:
The supervising office may allow Article 548(1) to be applied also to waste, scrap, residues, offcuts
and remainders other than those in the list below.
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
1 ex Chapter 2 Edible meat offal Any working or processing
2 ex 0201
ex 0202
ex 0203
ex 0204
ex 0205Offcutsfrom operationss hown
in column 3Cutting meat from animalsof
Chapter 1 into portions
3 0209 00 11 or
0209 00 19Subcutaneaouspig fat Slaughtering s wine, working or
processing the meat
4 0209 00 30 Pig fat Slaughtering swine, working or
processing the meat
5 ex 0304 Offcutsfrom operationss hown
in column 3Sawing frozen fillet blocks
6 ex 0305 Offcutsfrom operationss hown
in column 3Smoking and slicing of fish
7 ex 0404 Whey Processing fresh milk
8 ex 0404 Whey in powder, not
containing added sugarManufacture of lactose from
concentrated whey
9 ex 0407 00 Unfertilised eggs Incubation and hatching of day-
old chicks
10 0502 Pigs', hogs' and boars' bristles
or hair; badger hair and other
brushmaking hair; waste of
such bristles and hairAny working or processing
11 0503 00 00 Horsehair and horsehair waste,
whether or not put up asa
layer with or without
supporting materialAny working or processing
12 0504 00 00 Guts, bladders and stomachs
of animals(other than fis h)
whole and piecesthereofSlaughtering and cutting animals
of Chapter 1
13 ex 0505 90 00 Powder and waste of feathers
or partsof feathersAny working or processing
14 0506 Bonesand horn-cores ,
unworked, defatted, simply
prepared (but not cut to
shape), treated with acid or
degelatinised; powder and
waste of these productsAny working or processing
15 ex 0507 Horns, antlers, hooves, nails,
clawsand beaks , unworked or
simply prepared but not cut to
shape, and waste and powder
of these products; whale bone
and the like, unworked or
simply prepared but not cut to
shape and hair and waste of
these productsAny working or processing
16 ex 0508 00 00 Powder and waste of shells Any working or processing
17 ex 0508 00 00 Shrimps' shells Removing the shells from
shrimps1993R2454 — EN — 01.04.2002 — 005.001 — 729
▼M20
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
18 ex 0510 00 Animal products, fresh, chilled
or frozen or otherwise provi-
sionally preserved, of a kind
used in the preparation of
pharmaceutical productsSlaughtering and cutting animals
of Chapter 1
19 0511 91 10 Fish waste Any working or processing
20 ex 0511 99 90 Headsuneatable Slaughtering and cutting animals
of Chapter 1
21 ex 0511 99 90 Blood Slaughtering animalsof Chapter
1
22 ex 0511 99 Waste from the procedures in
column 3Slaughtering animalsof Chapter
1 and any working or processing
the meat
23 ex 0511 99 90 Eggshells Separating eggs from shells
24 ex 0511 99 10 Scrapsof rind Skinning of pigmeat25 ex 0712 Waste from vegetables Cutting, slicing, breaking,
pulverizing and mixing goods
falling within CN code 0712
26 ex 0713 Waste from leguminous vege-
tablesCutting, slicing, breaking, and
pulverizing goodsfalling within
CN code 0713
27 ex 0901 Broken coffee Working or processing raw
coffee
28 0901 90 10 Coffee husks and skins Roasting raw coffee29 ex 0902 20 00 or
ex 0902 40 00Tea powder Working or processing raw tea,
putting into tea-bags
30 ex 0904 20 30
ex 0904 20 90Pimento waste Cleaning, crushing, grinding and
sifting of dried fruit of the genus
Capsicum
31 1006 40 00 Broken rice Working or processing of rice
32 ex 1104 Grains, not otherwise worked
than kibbledWorking or processing cereals
33 1104 30 Germ of cereals, whole, rolled,
flaked or groundWorking or processing cereals
34 1109 00 00 Wheat gluten, whether or not
driedWorking or processing wheat
35 ex 1209 Waste of beet seeds (broken or
sterile seeds, seeds with poor
germination capacity or unsui-
table for machine drilling)Cleaning, sifting, polishing and
scouring of sugar beet
36 ex 1213 00 00 Cereal straw and husks, unpre-
pared or chopped but not
otherwise preparedWorking or processing cereals
37 1501 00 11 and
1501 00 19Lard and other pig fat Slaughtering swine, working or
processing the meat
38 ex 1502 00 Fatsof bovine cattle, s heep or
goatsSlaughtering bovine cattle, sheep
or goats; working or processing
the meat
39 ex 1504 Fish oils Processing fish into fillets
40 ex 1506 Other animal oilsand fats Removing fat from meat, bones
or waste
41 ex 1515 21 90 Maize germ oil Processing maize
42 ex 1520 00 00 Crude glycerol Knacking or refining fatsand
oilsof Chapter 15
43 ex 1522 00 Residues resulting from the
treatment of fatty substances
or animal or vegetable waxesAny working or processing1993R2454 — EN — 01.04.2002 — 005.001 — 730
▼M20
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
44 ex 1522 00 39 Stearin Refining fatsand oilsof Chapter
15
45 ex 1522 00 91
ex 1522 00 99Wax containing oil footsand
dregs, scum oil and oil
containing fuller'searthRefining, deacidifying,
bleaching or fatty vegetable oils
46 ex 1702 30 99 Waste from the crystallisation
of starch sugarProcessing maize into glucose
47 1703 10 00 Cane molasses Processing sugars
48 1802 00 00 Cocoa shells, husks, skins and
wasteAny working or processing
49 ex 2102 Yeasts Producing beer
50 ex 2208 90 91
and
ex 2208 90 99Headsand tailsfrom dis tilla-
tion (undenatured ethyl
alcohol of an alcoholic
strength of less than 80 %
vol) and distilled wine (heads
and tailsfrom dis tillation,
unconcentrated)Distilling crude ethyl alcohol or
wine
51 ex Chapter 23 Residues and waste from the
food industriesAny working or processing
52 2401 30 00 Tobacco refuse Manufacturing cigarettes,
cigars,cheroots or smoking
tobacco, blending of tobacco
53 2525 30 00 Mica waste Any working or processing54 2619 00 Slags, dross, scalings and
similar waste from the manu-
facture of iron or steelAny working or processing
55 2620 Ash and residues (other than
those of code 2619 00),
containing metalsor metallic
compoundsAny working or processing
56 2621 00 00 Other slag and ash, including
kelpAny working or processing
57 ex 2705 00 00 GasCarbonis ing coal
58 ex 2706 00 00 Tar distilled from coal and
other mineral tars, including
partially distilled tars and
blended tarsCarbonising coal
59 ex 2707 First runnings and residues
from distillationDistilling phenols
60 ex 2711 21 00
and
ex 2711 29 00Gasfrom dehydrogenation and
other gaseous hydrocarbonsManufacturing polystyrene from
ethyl benzene
61 2712 10 10 Crude petroleum jelly Refining crude paraffin
62 ex 2712 90 Other mineral waxes, whether
or not colouredAny working or processing
63 ex 2713 Petroleum bitumen, petroleum
coke and other residues of
petroleum oilsor of oils
obtained from bituminous
mineralsAny working or processing
64 2806 10 00 Hydrochloric acid Manufacture of variouschemical
productsfrom fluors par,
hydrogen fluoride, 2,6-diisopro-
pylaniline, silicon tetrachloride
or acetanilide
65 2807 00 10 Sulphuric acid Manufacturing sulphonamides1993R2454 — EN — 01.04.2002 — 005.001 — 731
▼M20
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
66 2811 21 00 Carbon dioxide 1. Manufacturing beer
2. Producing ethyl alcohol and
spirituous beverages
67 ex 2811 19 Hexafluorosilicic acid (fluoro-
silicic acid)Processing fluorspar into
hydrogen fluoride
68 ex 2812 10 99 Silicon tetrachloride Manufacturing silanes, silicones
and their derivativesfrom
silicon
69 2825 90 11
and
ex 2825 90 19Calcium hydroxide Processing calcium carbide into
acetylene and calcium cyana-
mide
69a ex 2827 51 00 Solution of potassium bromide 1,3-bromochloropropane of CN
code 2903 49 80
70 2833 29 50 Iron sulphate Manufacturing cold-rolled sheets
and platesof iron or s teel from
coils
71 ex 2833 29 90 Calcium sulphate Processing fluospar into
hydrogen fluoride
72 ex 2846 90 00 Gadolinium oxide Recovering gallium and gallium
oxide from scrap (processing
waste from gadolinium/galliumoxide compound — Gd
3Ga5O12)
73 2902 30 90 Toluene Manufacturing polystyrene from
ethylbenzene
74 ex 2902 90 80 alpha-methylstyrene Manufacturing acetone or phenol
from cumene
75 2903 Halogenated derivativesof
hydrocarbonsManufacturing productsbas ed
on hydrogen fluoride
76 2904 Sulphonated, nitrated or nitro-
sated derivatives of hydrocar-
bonsManufacturing productsbas ed
on hydrogen fluoride
77 2905 11 00 Methanol Manufacturing fatty alcohols
78 2909 Ethers, ether-alcohols and
other productsfalling within
CN code 2909Manufacturing productsbas ed
on hydroquinone
79 2915 21 00 Acetic acid Manufacturing vitaminsfrom
acetic anhydride
80 ex 3503 00 Waste of gelatine Processing pharmaceutical gela-
tinesinto caps ules
81 ex 3801 10 00 Graphite dust Manufacturing graphite elec-
trodesfor electric s melting
furnaces
82 ex 3805 90 00 Crude dipentene Manufacturing hydroperoxide of
pinene (1R, 2R, 4R)-bornyl-
acetate (isobornyl acetate),
camphor or camphene from
alpha-pinene
83 ex 3806 90 00 Rosin spirit and rosin oils Manufacturing rosin sodium
soaps and rosin potassium
84 ex 3815 Non-usable catalysts Producing catalysts from alumi-
nium silicate
85 ex 3823 12
ex 3823 13
ex 3823 19Industrial fatty acids, acid oils
from refining1. Refining fatsand oilsof
Chapter 15
2. Fractionated distilling of fatty
acids
86 ex 3823 11 00 Stearic acid Manufacturing erucic acid
87 ex 3824 90 64 Penicillin, impure (residues
from sieving)Manufacturing medicaments1993R2454 — EN — 01.04.2002 — 005.001 — 732
▼M20
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
88 ex 3824 90 95 Fusel oil Producing ethyl alcohol and
spirituous beverages
89 ex 3824 90 95 Camphor oilsManufacturing camphor from
alpha-pinene
90 ex 3824 90 95 Residues from freeing of
caffeine (mixture of coffee
wax, crude caffeine and
water); crude caffeineFreeing caffeine from coffee
91 ex 3824 90 95 Residues of calcinated gypsum Manufacturing hydrogen
fluoride, fluoridesand cryolite
from fluorspar
92 ex 3824 90 95 Molasses, freed of sugar Manufacturing citric acid from
white sugar
93 ex 3824 90 95 Residues from processing
sorbosaManufacturing ascorbic acid
from glucose
94 ex 3824 90 95 Sodium sulphate in solution Manufacturing dihydroxystearic
acid from crude castor oil
95 ex 3824 90 95 Residues from the manufac-
ture of cumeneManufacturing acetone, phenol
and alpha-methylstyrene
96 ex 3824 90 95 Residues Manufacture of 1,4-butenediol,
1,4-butenediol and tetrahydro-
furan from methanol and manu-
facture of pentane-1,5-diol and
hexane-1,6-diol from a mixture
of diols
97 ex 3824 90 95 Waste, mixed with caffeine,
coffee wax, water and impuri-
ties(‘effluents ’)Decaffeination and specific
treatment to reduce the stimulant
content of the raw coffee
98 ex 3824 90 95 Gluconmycel and mother lye Manufacture of gluconic acids,
their salts and esters, from
glucose syrup
99 ex 3915 Scrap and waste of plastics Any working or processing
100 ex 4004 00 00 Waste and parings of unhar-
dened rubber: scrap of unhar-
dened rubber fit only for the
recovery of rubberAny working or processing
101 ex 4017 00 10 Scrap, waste and powder of
hardened rubberAny working or processing
102 ex 4101, 4102
and 4103Raw hides and skins (fresh,
salted, dried, pickled or
limed), whether or not split,
including sheepskins in the
woolSkinning animalsof Chapter 1
103 ex 4104 39 10 Bovine leather cuttings Any working or processing
104 4110 00 00 Paringsand other was te of
leather or of composition
leather, not suitable for the
manufacture of leather articles,
leather dust, powder and flourAny working or processing
105 4302 20 00 Pieces or cuttings, of furskin,
tanned or dressed, not
assembledManufacturing furs
106 ex Chapter 44 Wood waste and cuttings of
wood, including sawdustAny working or processing
107 ex 4501 Waste cork Any working or processing
108 ex 4707 Waste paper and paperboard;
scrap articles of paper or of
paperboard, fit only for use in
papermakingAny working or processing1993R2454 — EN — 01.04.2002 — 005.001 — 733
▼M20
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
109 ex Section XI Woven and knitted fabrics,
finished, with evident faults
(‘second choice goods’)Working and processing woven
and knitted fabricsof all kind
110 ex 5003 Silk waste (including cocoons
unsuitable for reeling, silk
noilsand pulled or garnetted
rags)Any working or processing
111 ex 5103 Waste of sheep's or lambs'
wool or of other animal hair
(fine or coarse), not pulled or
garnetted)Any working or processing
112 ex 5104 00 00 Waste of sheep's or lambs'
wool or of other animal hair
(fine or coarse), pulled or
garnetted (including pulled or
garnetted rags)Any working or processing
113 ex 5202 Cotton waste (including pulled
or garnetted rags) not carded
or combedAny working or processing
114 ex 5301 Flax tow and waste (including
pulled or garnetted rags)Any working or processing
115 ex 5302 Tow and waste of true hemp
(including pulled or garnetted
ragsor ropes )Any working or processing
116 ex 5303 Tow and waste (including
pulled or garnetted ragsor
ropes)Any working or processing
117 ex 5304 Waste of fibres (including
pulled or garnetted ragsor
ropes)Any working or processing
118 ex 5305 Tow and waste of manila
hemp (including pulled or
garnetted ragsor ropes )Any working or processing
119 ex 5305 Ramie noilsand was te
(including pulled or garnetted
rags)Any working or processing
120 ex 5503 and
ex 5504Acrylic and viscose fibres (of
inferior quality with evident
faults)Manufacturing acrylic and
viscose textile fibres
121 5505 Waste (including noils, yarn
waste and garnetted stock) of
man-made fibresAny working or processing
122 6310 Used or new rags, scrap twine,
cordage, rope and cablesand
worn-out articlesof twine,
cordage, rope or cablesAny working or processing
123 7001 00 10 Waste glass (cullet) Any working or processing
124 ex 7019 Waste of continuous glass
fibre yarnWeaving
125 ex 7019 Woven fabricsof glas sfibre
with evident faultsWeaving of glass fibre yarn
126 7105 Dust and powder of natural or
synthetic precious or semi-
preciouss tonesAny working or processing
127 ex 7112 Goldsmiths', silversmiths' and
jewellers' sweepings, residues,
lemels, and other waste and
scrap, of precious metalAny working or processing
128 ex 7202 21 and
ex 7202 29Residues from sieving ferro-
siliconManufacturing silicon-tetra-
chloride and silicon-dioxide1993R2454 — EN — 01.04.2002 — 005.001 — 734
▼M20
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
129 ex 7204 Waste and scrap metal of iron
or steelAny working or processing
130 ex 7208 and
ex 7211Offcutsof s teel, unalloyed,
from the cutting of hot-rolled
wide stripsManufacturing hot-rolled wide
strip from ingots of laminated
slabs of unalloyed steel
131 ex 7218, ex 7222
ex 7224 and
ex 7228Recoverable offcutsfrom bars
of alloyed steel from bars of
alloyed steelManufacturing screws, bolts or
nutsfrom barsof alloyed s teel
132 ex 7219, ex 7220
ex 7225 and
ex 7226Offcutsof alloyed s teel from
the cutting of hot-rolled wide
stripsManufacturing hot-rolled wide
strip from ingots or laminated
slabs
133 ex 7225 and
ex 7226Offcutsof alloyed s teel from
the cutting of ‘electrical’
sheetsManufacturing transformers
from ‘electrical’ sheets
134 ex 7226 Offcutsof alloyed s teel from
cutting of ‘electrical’ steel
hoop and stripManufacturing transformers
from ‘electrical’ steel hoop and
strip
135 ex 7308 Metal runnerswith welds Manufacturing metal runners
from hoop or strip
136 7404 00 Copper waste and scrap Any working or processing137 7503 00 Nickel waste and scrap Any working or processing138 7602 00 Aluminium waste and scrap Any working or processing139 7802 00 00 Lead waste and scrap Any working or processing
140 ex 7804 11 00 Recoverable waste from lead
foil coated on both sidesManufacturing lead foil coated
on both sides for photographical
use from vinyl sheets and
coating paper
141 7902 00 00 Zinc waste and scrap Any working or processing142 8002 00 00 Tin waste and scrap Any working or processing
143 8101 91 90 Tungsten (wolfram) waste and
scrapAny working or processing
144 8102 91 90 Molybdenum waste and scrap Any working or processing
145 8103 10 90 Tantalum waste and scrap Any working or processing
146 ex 8104 20 00 Magnesium waste (excluding
shavings of uniform size) and
scrapAny working or processing
147 ex 8105
ex 8106
ex 8107
ex 8108
ex 8109ex 8110
ex 8111 and
ex 8112Waste and scrap of other base
metalsAny working or processing
148 ex Chapter 84
ex Chapter 85
ex 8708
ex Chapter 90Redundant parts; parts
damaged or rendered useless
in the course of processingManufacture of machinery and
mechanical appliances, vehicles,
electrical equipment, measuring,
checking and precision instru-
mentsand their modification or
conversion to comply with other
technical standards
149 Chapter 84,
85,
86, 88 and 90Componentsand s pare partsof
machines, apparatus, rolling
stock, aircraft and other
devicesRepair or overhaul (setting and
cleaning by electrical or
mechanical methods) and recon-
ditioning (replacement of
working parts) of machines,
apparatus, rolling stock, aircraft
and other devices'1993R2454 — EN — 01.04.2002 — 005.001 — 735
▼M20
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
150 8708 Parts and accessories for
motor vehiclesAdapting motor vehiclesfor
particular purposes1993R2454 — EN — 01.04.2002 — 005.001 — 736
▼M20
ANNEX 76
ECONOMIC CONDITIONS IN THE FRAMEWORK OF THE ARRANGEMENTS FOR
PROCESSINGUNDERCUSTOMSCONTROL
(Article 552)
PART A
The economic conditions shall be deemed to be fulfilled for the following types of goods and opera-
tions:
Column 1 Column 2
Order No GoodsProces s ing
1 Goods of any kind Processing into samples presented as such or put
up into sets
2 Goods of any kind Reduction to waste and scrap or destruction
3 Goodsof any kind Denaturing4 Goodsof any kind Recovery of partsor components5 Goodsof any kind Separation and/or des truction of damaged parts6 Goods of any kind Processing to correct the effects of damage to the
goods
7 Goods of any kind Usual forms of handling permitted in customs
warehouses or free zones
8 Goods of any kind Processing into products of a kind to be incorpo-
rated in or used for civil aircraft for which an
airworthiness certificate is issued by a company
authorised for such operations by the European
aviation authoritiesor the aviation authoritiesof a
third country
9 Goodscovered by Article 551(1)
second indentAny form of processing
10 Goodsof any kind not s ubject to
a(n) agricultural or commercial
policy measure, or provisional or
definitive antidumping, or provi-
sional or definitive countervailing
dutyAny form of processing, where the import duty
advantage resulted by using the arrangements
doesnot exceed the value of EUR 50 000 per
applicant and per calendar year.
11 Any electronic type of components,
parts, assemblies (including subas-
semblies), or materials (whether or
not electronic), which are vital to
the electronic working performance
of the processed productProcessing into information technology products:
1. covered by the Agreement on trade in informa-
tion technology productswhich hasbeen
approved by Council Decision 97/359/EC (OJ
L 155, 12.6,1997, p. 1), where a duty exemp-
tion operateson the date of authoris ation; or
2. falling within a CN code provided for in Arti-
cles1, 2 or 3 of Council Regulation (EC) No
2216/97 (OJ L 305, 8.11.1997, p. 1), where a
duty exemption operateson the date of authori-
sation
12 Solid fractionsof palm oil falling
within CN code 1511 90 19 or Fluid
fractionsof palm oil falling within
CN code 1511 90 91 or Coconut oil
falling within CN code 1513 11 10
or Fluid fractionsof coconut oilProcessing into:
— mixturesof fatty acidsfalling within CN codes
3823 11 00, 3823 12 00, ex 3823 19 10,
ex 3823 19 30 and ex 3823 19 90
— fatty acidsfalling within CN codes2915 70 15,
2915 70 25, ex 2915 90 10, ex 2915 90 80,1993R2454 — EN — 01.04.2002 — 005.001 — 737
▼C9
▼M20
▼M20
Column 1 Column 2
Order No GoodsProces s ing
falling within CN code
ex 1513 19 30 or Palm kernel oil
falling within CN code 1513 21 11
or Fluid fractionsof palm kernel oil
falling within CN code
ex 1513 29 30 or Babassu oil falling
within CN code 1513 21 19ex 2916 15 00 and ex 2916 19 80
— mixture of methyl esters of fatty acids falling
within CN code ex 3824 90 95
— methyl esters of fatty acids falling within CN
codesex 2915 70 20, ex 2915 70 80,
ex 2915 90 80, ex 2916 15 00 and
ex 2916 19 80
— mixture of fatty alcoholsfalling within CN
code 3823 70 00
— fatty alcoholsfalling within CN codes
2905 16 80, 2905 17 00 and 2905 19 00
— glycerol falling within CN code 1520 00 00
13 Castor oil falling within CN code
1515 30 90Processing into:
— hydrogenated castor oil (‘opal-wax’) of CN
code 1516 20 10
— 12-hydrostearic acid (purity less than 90 %) of
CN code ex 3823 19 10
— 12-hydrostearic acid (purity 90 % or more) of
CN code ex 2918 19 99
— glycerol of CN code 2905 45 00
14 Tobaccosfalling within Chapter 24
of the Combined NomenclatureProcessing into ‘homogenised’ or ‘reconstituted’
tobacco falling within CN code 2403 91 00 and/or
tobacco powder falling within CN code 2403 99 90
15 Raw or unmanufactured tobacco
falling within CN code 2401 10
Raw or unmanufactured tobacco
partly stemmed/stripped falling
within CN code ex 2401 20Processing into partly or wholly stemmed/stripped
tobaccosfalling within CN code 2401 20 and into
tobacco refuse falling within CN code 2401 30 00
16 Productsfalling within CN codes :
2707 10, 2707 20, 2707 30,
2707 50, 2707 91 00, 2707 99 30,
2707 99 91, 2707 99 99 and 2710 00Processing into products falling within CN codes:
2710 00 71 or 2710 00 72
17 Crude oilsfalling within CN code
2707 99 11Processing into products falling within CN codes
2707 10 90, 2707 20 90, 2707 30 90, 2707 50 90,
2707 99 30, 2707 99 99, 2902 20 90, 2902 30 90,
2902 41 00, 2902 42 00, 2902 43 00, 2902 44 90
18 Gasoilswith a s ulphur content
exceeding 0,2 % by weight falling
within CN code 2710 00 68 Kero-
sene falling within CN code
2710 00 55 White spirit falling
within CN code 2710 00 21Mixture of the goodsin column 1 or a mixture of
one and/or other of the goodsin column 1 with gas
oil with a sulphur content not exceeding 0,2 % by
weight falling within CN code 2710 00 66 or
2710 00 67 to obtain a gasoil with a s ulphur
content not exceeding 0,2 % by weight falling
within CN code 2710 00 66 or 2710 00 67
19 PVC material falling within CN
code 3921 90 60Processing into filmscreens falling within CN code
9010 60 00
20 Skating bootswithout s kates
attached of CN code 6402 19 00
Skating bootswithout s kates
attached of CN code 6403 19 00Processing into:
ice skates of CN code 9506 70 10
roller skates of CN code 9506 70 30
21 Motor chassis fitted with cabs, of
CN code 8704 21 31Processing into fire engines fitted with integral fire
fighting and/ or life saving equipment, of CN code
8705 30 001993R2454 — EN — 01.04.2002 — 005.001 — 738
▼M20
PART B
The economic conditions shall be examined in the Committee for the following types of goods and
operations,whicharenotcoveredbyPartA:
Column 1 Column 2
GoodsProces s ing
All goodss ubject to a(n) agricul-
tural measure or provisional or defi-
nitive antidumping, or provisional or
definitive countervailing, dutyAny form of processing1993R2454 — EN — 01.04.2002 — 005.001 — 739
▼M20
ANNEX 77
(Article 581)
Cases where the entry of goods for temporary importation by written declara-
tionisnotsubjecttotheprovisionofasecurity
1. Materials belonging to airline, shipping or railway companies or postal
services and used by them in international traffic, subject to them being
distinctively marked.
2. Packingsimported empty, carrying indelible non-removable markings .
3. Disaster-relief material intended for State or approved bodies.4. Medical, surgical and laboratory equipment intended for a hospital or
medical institution which has urgent need of such equipment.
5. Entry for temporary importation of goodstrans ferred in the meaning of
Article 513, where the previousholder entered the goodsfor temporary
importation in accordance with Articles229 or 232.1993R2454 — EN — 01.04.2002 — 005.001 — 740
▼B
ANNEX104
1993R2454 — EN — 01.04.2002 — 005.001 — 741
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 742
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 743
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 744
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 745
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 746
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 747
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 748
▼M20
▼M12
▼B
ANNEX109
1993R2454 — EN — 01.04.2002 — 005.001 — 749
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 750
▼B
PROVISIONS REGARDING THE CERTIFICATE OF THE CUSTOMS
STATUS OF GOODS ENTERED IN A FREE ZONE OR FREE WARE-
HOUSE
1. The form for the certificate of the customs status of goods entered in a free
zone or free warehouse shall be printed on white paper without mechanical
pulp, dressed for writing purposes and weighing between 40 and 65 g/m2.
2. The form shall measure 210 by 297 mm.
3. Member States shall be responsible for having the form printed. Each form
shall bear an individual serial number.
4. The form shall be printed in one of the official languages of the Community
designated by the customs authorities of the Member State in which the certi-
ficate is issued. The boxes shall be filled in in an official language of the
Community designated by the customs authorities of the Member State in
which the certificate is issued.
5. The form must not contain erasures or insertions. Any changes must be made
by crossing out the incorrect particulars and adding, where appropriate, the
correct particulars. Any such changes must be endorsed by the person
making out the certificate and by the customs authorities.
6. The articles referred to in the certificate must be listed in single spacing and
each article must be preceded by a serial number. A horizontal line must be
drawn immediately under the last article. Unused spaces must be crossed
through in such a way as to prevent any subsequent addition.
7. The original and one copy of the form duly completed shall be lodged with
the competent customs office when the goods enter the free zone or free
warehouse or when the customs declaration is lodged, as appropriate.
The customs authorities shall endorse the form and keep the copy of the
certificate.
8. Where the operator makesout the certificate purs uant to Article 819 (2), box
5 may be:
— stamped by the customs office and signed by an official of that office in
advance, or
— stamped by the operator with a special metal stamp accepted by the
customs authorities.
The operator shall keep the copy of the certificate with his stock records.1993R2454 — EN — 01.04.2002 — 005.001 — 751
▼B
ANNEX110
1993R2454 — EN — 01.04.2002 — 005.001 — 752
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 753
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 754
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 755
▼B
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 formsmus t
be strictly observed, except in respect of the size of boxes 6 and 7.
3. Member States shall be responsible for taking the necessary steps to have the
forms printed. Each form shall bear an individual serial number, which may
be pre-printed.
4. The formss hall be printed in one of the official languagesof the Community
accepted by the competent authoritiesof the Member State of exportation.
They shall be completed in the same language as that in which they are
printed. Where necessary, the competent authorities of the customs office of
reimportation in which information sheet INF 3 is required to be produced
may reques t itstrans lation into itsofficial language or one of itsofficial
languages.1993R2454 — EN — 01.04.2002 — 005.001 — 756
▼M13
ANNEX110A
1993R2454 — EN — 01.04.2002 — 005.001 — 757
▼M13
1993R2454 — EN — 01.04.2002 — 005.001 — 758
▼B
ANNEX111
1993R2454 — EN — 01.04.2002 — 005.001 — 759
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 760
▼B
►(1)M211993R2454 — EN — 01.04.2002 — 005.001 — 761
▼B
ANNEX112
1993R2454 — EN — 01.04.2002 — 005.001 — 762
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 763
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 764
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 765
▼B
ANNEX113
1993R2454 — EN — 01.04.2002 — 005.001 — 766
▼B
1993R2454 — EN — 01.04.2002 — 005.001 — 767
▼B
PROVISIONSIMPLEMENTINGTHECOMMUNITYCUSTOMSCODE
CODE IMPLEMENTING PROVISIONS: TABLE OF CONTENTS
PART I: GENERAL IMPLEMENTING PROVISIONS
TITLE I: GENERAL
Chapter 1: Definitions
Chapter 2: DecisionsChapter 3: Data-processing techniquesTITLE II: BINDING INFORMATIONChapter 1: DefinitionsChapter 2: Procedure for obtaining binding information - Notification of information to appli-
cants and transmission to the Commission
Chapter 3: Provisions applying in the event of inconsistencies in binding informationChapter 4: Legal effect of binding informationChapter 5: Provisions applying in the event of expiry of binding informationTITLE IV: ORIGIN OF GOODSChapter 1: Non-preferential originSection 1: Working or processing conferring originSubsection 1: Textiles and textile articles falling within Section XI of the combined nomenclature
Subsection 2: Products other than textiles and textile articles falling within Section XI of the
combined nomenclature
Subsection 3: Common provisions for all productsSection 2: Implementing provisions relating to spare partsSection 3: Implementing provisions relating to certificates of origin
Subsection 1: Provisions relating to universal certificates of origin
Subsection 2: Specific provisions concerning certificates of origin for certain agricultural products
subject to special import arrangements
(a) Certificatesof origin(b) Administrative cooperation
Chapter 2: Preferential origin
Section 1: Generalised system of preferences
Subsection 1: Definition of the concept of originating productsSubsection 2: Proof of origin:
(a) Certificate of origin form A(b) Invoice declaration
Subsection 3: Methods of administrative cooperationSubsection 4: Ceuta and MelillaSubsection 5: Final provisions
Section 2: Republics of Albania, Bosnia and Herzegovina, and Croatia; former Yugoslav
Republic of Macedonia (for certain wines), Republic of Slovenia (for certain wines)
Subsection 1: Definition of the concept of originating productsSubsection 2: Proof of origin:
(a) Movement certificate EUR.1(b) Invoice declaration
Subsection 3: Methods of administrative cooperation
Subsection 4: Ceuta and MelillaTITLE V: CUSTOMS VALUEChapter 1: General provisions1993R2454 — EN — 01.04.2002 — 005.001 — 768
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Chapter 2: Provisions concerning royalties and licence fees
Chapter 3: Provisions concerning the place of introduction into the Community
Chapter 4: Provisions concerning transport costs
Chapter 5: Valuation of certain carrier media for use in ADP equipment
Chapter 6: Provisions concerning rates of exchange
Chapter 7: Simplified proceduresfor certain peris hable goods
Chapter 8: Declarationsof particularsand documentsto be furnis hed
TITLE VI: INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY
Chapter 1: Examination of goods and taking of samples by the person concerned
Chapter 2: Summary declaration
Chapter 3: Temporary storage
Chapter 4: Special provisions applicable to goods consigned by sea or air
Section 1: General provision
Section 2: Special provisions applicable to the cabin baggage and hold baggage of travellers
TITLE VII: CUSTOMS DECLARATIONS - NORMAL PROCEDURE
Chapter 1: Customs declarations in writing
Section 1: General provisions
Section 2: Formsto be us ed
Section 3: Particularsrequired according to the cus tomsprocedure concerned
Section 4: Documentsto accompany the cus tomsdeclaration
Chapter 2: Customs declarations made using a data-processing technique
Chapter 3: Customs declarations made orally or by any other act
Section 1: Oral declarations
Section 2: Customs declarations by any other act
Section 3: Provisions common to Sections 1 and 2
Section 4: Postal traffic
TITLE VIII: EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS OFFICE
AND OTHER MEASURES TAKEN BY THE CUSTOMS OFFICE
TITLE IX: SIMPLIFIED PROCEDURES
Chapter 1: General provisions
Chapter 2: Declarationsfor releas e for free circulation
Section 1: Incomplete declarations
Section 2: Simplified declaration procedure
Section 3: Local clearance procedure
Chapter 3: Declarationsfor a cus tomsprocedure with economic impactSection 1: Entry for a customs procedure with economic impact
Subsection 1: Entry for the customs warehousing procedure
A: Incomplete declarations
B: Simplified declaration procedure
C: Local clearance procedure
Subsection 2: Entry for the inward processing, processing under customs control or temporary
importation procedures
A: Incomplete declarations
B: Simplified declaration procedure and local clearance procedure
Subsection 3: Goods declared for the outward processing procedure
Subsection 4: Common provisions
Section 2: Discharge of a customs procedure with economic impact1993R2454 — EN — 01.04.2002 — 005.001 — 769
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Chapter 4: Export declarations
Section 1: Incomplete declarationsSection 2: Simplified declaration procedureSection 3: Local clearance procedureSection 4: Provisions common to Sections 2 and 3PART II: CUSTOMS-APPROVED TREATMENT OR USETITLE I: RELEASE FOR FREE CIRCULATIONChapter 1: General provisionsChapter 2: End-useChapter 3: Management of tariff measuresSection 1: Management of tariff quotas designed to be used following the chronological order
of datesof cus tomsdeclarations
Section 2: Surveillance of preferential importsTITLE II: CUSTOMS STATUS OF GOODS AND TRANSITChapter 3: Customs status of goodsSection 1: General provisionsSection 2: Proof of Community statusSubsection 1: T2L documentSubsection 2: Commercial documentsSubsection 3: Other proof specific to certain operationsSubsection 4: Proof of Community status of goods provided by an authorised consignor
Subsection 5: Specific provisions concerning products of sea-fishing and other products taken
from the sea by boats
Chapter 4: Community transitSection 1: General provisionsSection 2: ProcedureSubsection 1: Individual guaranteeSubsection 2: Means of transport and declarationsSubsection 3: Formalities at the office of departureSubsection 4: Formalities en route
Subsection 5: Formalities at the office of destination
Subsection 6: Checking the end of the procedureSubsection 7: Additional provisions applicable where transit data is exchanged between customs
authoritiesus ing information technology and computer networks
Section 3: SimplificationsSubsection 1: General provisions concerning simplificationsSubsection 2: Comprehensive guarantee and guarantee waiverSubsection 3: Special loading lists
Subsection 4: Use of seals of a special type
Subsection 5: Exemption regarding prescribed itinerarySubsection 6: Authorised consignor statusSubsection 7: Authorised consignee statusSubsection 8: Simplified procedures for goods carried by rail or in large containers
A: General provisions relating to carriage by railB: Provisions relating to goods carried in large containersC: Other provisionsD: Scope of the normal proceduresand the s implified procedures1993R2454 — EN — 01.04.2002 — 005.001 — 770
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Subsection 9: Simplified procedures for transport by air
Subsection 10: Simplified procedures for maritime transportSubsection 11: Simplified procedure for transport by pipelineSection 4: Customs debt and recoveryChapter 9: Transport under the TIR or ATA carnet procedureSection 1: Common ProvisionsSection 2: Provisions relating to the TIR carnet procedureSection 3: Provisions relating to the ATA carnet procedureChapter 10: Transport under the form 302 procedureChapter 10a: Procedure for postal consignmentsTITLE III: CUSTOMS PROCEDURES WITH ECONOMIC IMPACTChapter 1: Basic provisions common to more than one of the arrangements
Section 1: Definitions
Section 2: Application for authorisationSection 3: Single authorisationSection 4: Economic conditionsSection 5: The decision on authorisationSection 6: Other provisions concerning the operation of the arrangementsSubsection 1: General provisionsSubsection 2: TransfersSubsection 3: RecordsSubsection 4: Rate of yield and calculation formulaSubsection 5: Compensatory interestSubsection 6: DischargeSection 7: Administrative cooperationChapter 2: Customs warehousingSection 1: General provisionsSection 2: Additional conditionsconcerning the granting of the authoris ation
Section 3: Stock records
Section 4: Other provisions concerning the operation of the arrangementsChapter 3: Inward processingSection 1: General provisionSection 2: Additional conditionsconcerning the granting of the authoris ationSection 3: Provisions concerning the operation of arrangementsSection 4: Provisions concerning the operation of the suspension systemSection 5: Provision concerning the operation of the drawback systemChapter 4: Processing under customs controlChapter 5: Temporary importationSection 1: General provisionsSection 2: Conditionsfor total relief from import dutiesSubsection 1: Means of transportSubsection 2: Personal effects and goods for sports purposes imported by travellers; welfare mate-
rial for seafarers
Subsection 3: Disaster relief material; medical, surgical and laboratory equipment; animals; goods
for use in frontier zones
Subsection 4: Sound, image or data carrying media, publicity material; professional equipment;
pedagogic material and scientific equipment1993R2454 — EN — 01.04.2002 — 005.001 — 771
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Subsection 5: Packings; moulds, dies, blocks, drawings, sketches, measuring, checking and testing
instruments and other similar articles; special tools and instruments; goods to carry
out tests or subject to tests; samples; replacement means of production
Subsection 6: Goods for events or for saleSubsection 7: Spare parts, accessories and equipment; other goods
Section 3: Provisions concerning the operation of the arrangements
Chapter 6: Outward processing
Section 1: Additional conditionsconcerning the granting of the authoris ation
Section 2: Provisions concerning the operation of the arrangementsSection 3: Provisions concerning the calculation of the duty relief
TITLE IV: IMPLEMENTING PROVISIONS RELATING TO EXPORT
Chapter 1: Permanent exportationChapter 2: Temporary exportation using an ATA carnet
TITLE V: OTHER CUSTOMS-APPROVED TREATMENTS OR USES
Chapter 1: Free zonesand free warehous es
Section 1: Provisions common to Sections 2 and 3
Subsection 1: Definitions and general provisionsSubsection 2: Approval of the stock records
Section 2: Provisions applicable to free zones of control type I and to free warehouses
Subsection 1: ControlsSubsection 2: Other provisions concerning the operation of free zone of control type I and free
warehouses
Section 3: Provisions applicable to free zones of control type II
Chapter 2: Re-exportation, destruction and abandonment
TITLE VI: GOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITYPART III: PRIVILEGED OPERATIONS
TITLE I: RETURNED GOODS
TITLE II: PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS TAKEN FROM THE
TERRITORIAL SEA OF A THIRD COUNTRY BY COMMUNITY FISHING
VESSELS
PART IV: CUSTOMS DEBT
TITLE I: SECURITY
TITLE II: INCURRENCE OF THE DEBT
Chapter 1: Failures which have no significant effect on the operation of temporary storage or
of the customs procedure
Chapter 2: Natural wastage
Chapter 3: Goods in special situations
TITLE III: RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT
TITLE IV: REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES
Chapter 1: General provisionsChapter 2: Implementing provisions relating to Articles 236 to 239 of the Code
Section 1: Application
Section 2: Procedure for granting repayment or remissionChapter 3: Specific provisions relating to the application of Article 239 of the Code
Section 1: Decisions to be taken by the customs authorities of the Member States
Section 2: Decisions to be taken by the Commission
Chapter 4: Administrative assistance between the Customs authorities of the Member States
PART IV A: CONTROLS ON THE USE AND/OR DESTINATION OF GOODS1993R2454 — EN — 01.04.2002 — 005.001 — 772
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PART V: FINAL PROVISIONS
ANNEXES1993R2454 — EN — 01.04.2002 — 005.001 — 773