XIII. CUSTOMS AND TAXATION

A. CUSTOMS

I. TECHNICAL ADAPTATIONS TO THE CUSTOMS

CODE AND ITS IMPLEMENTING PROVISIONS

(a) Customs code

392 R 2913: Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ No L 302, 19.10.1992, p. 1):

(a) Article 3 (1) is replaced by the following:

'The customs territory of the Community shall comprise:

- the territory of the Kingdom of Belgium,

- the territory of the Kingdom of Denmark, except the Faroe Islands and Greenland,

- the territory of the Federal Republic of Germany, except the Island of Heligoland and the territory of Buesingen (Treaty of 23 November 1964 between the Federal Republic of Germany and the Swiss Confederation),

- the territory of the Kingdom of Spain, except Ceuta and Melilla,

- the territory of the French Republic, except the overseas territories and "collectivités territoriales",

- the territory of the Hellenic Republic,

- the territory of Ireland,

- the territory of the Italian Republic, except the municipalities of Livigno and Campione d'Italia and the national waters of Lake Lugano which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio,

- the territory of the Grand Duchy of Luxembourg,

- the territory of the Kingdom of the Netherlands in Europe,

- the territory of the Kingdom of Norway, except Svalbard,

- the territory of the Republic of Austria,

- the territory of the Portuguese Republic,

- the territory of the Republic of Finland, including the AAland Islands, provided a declaration is made in accordance with Article 227 (5) of the EC Treaty,

- the territory of the Kingdom of Sweden,

- the territory of the United Kingdom of Great Britain and Northern Ireland and of the Channel Islands and the Isle of Man.`;

(b) Article 3 (2) (a) is repealed.

(b) Implementing provisions

393 R 2454: Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ No L 253, 11.10.1993, p. 1), as amended by:

- 393 R 3665: Commission Regulation (EC) No 3665/93 of 21 December 1993 (OJ No L 335, 31.12.1993, p 1).

1. Article 26 (1), third paragraph, is replaced by the following:

'Certificates of authenticity apply to grapes, whisky and tobacco, certificates of designation of origin to wine, and certificates of quality to sodium nitrate.`

2. In the table below Article 26:

(a) For the goods listed under Order No 2, the following is deleted:

'Austria` in Column 5;

'Agrarmarkt Austria AMA` in Column 6;

'Vienna` in Column 7.

(b) Order No 5 is deleted.

3. Article 27 (2), second indent, is replaced by the following:

'- in the case of the goods listed under Order No 4 in the table referred to in Article 26, white paper with a yellow border weighing not less than 40 g/m2;`.

4. Article 29 (1), third indent, is replaced by the following:

'- 6 months, in the case of the goods listed under Order No 7 in the table,`.

5. The following is inserted in Article 62, third paragraph, after 'emitido a posteriori,`:

' - annettu jaelkikaeteen/utfaerdat i efterhand,

- utstedt i etterhaand,

- utfaerdat i efterhand.`.

6. In Article 75 (1) (c) the following is deleted:

'Austria, Finland, Norway, Sweden or`.

7. Article 80 is replaced by the following:

'Article 80

Originating products within the meaning of this section shall be eligible on importation into the Community to benefit from tariff preferences referred to in Article 66 on production of a certificate of origin form A issued by the customs authorities of Switzerland on the basis of a certificate of origin form A issued by the competent authorities of the exporting beneficiary country provided that the conditions laid down in Article 75 have been fulfilled and provided that Switzerland assists the Community by allowing its customs authorities to verify the authenticity and accuracy of the certificates of origin form A. The verification procedure laid down in Article 95 shall apply mutatis mutandis. The time limit laid down in the first subparagraph of Article 95 (3) shall be extended to eight months.`.

8. Article 96 is replaced by the following:

'Article 96

The provisions of Article 75 (1) (c) and Article 80 are applicable only in so far as, in the context of the tariff preferences given by Switzerland to certain products originating in developing countries, that country applies provisions similar to those mentioned above.`.

9. In Article 107 (3) the following is added:

' - annettu jaelkikaeteen/utfaerdat i efterhand,

- utstedt i etterhaand,

- utfaerdat i efterhand.`.

10. In Article 108 (2) the following is added:

' - KAKSOISKAPPALE/DUPLIKAT,

- DUPLIKAT,

- DUPLIKAT.`.

11. Article 163 (2) is replaced by the following:

'The customs value of goods introduced into the customs territory of the Community and then carried to a destination in another part of that territory through the territories of Belarus, Bulgaria, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Russia, Romania, the Slovak Republic, Switzerland, or former Yugoslavia in its borders of 1 January 1991 shall be determined by reference to the first place of introduction into the customs territory of the Community, provided that goods are carried direct through the territories of those countries by a usual route across such territory to the place of destination.`.

12. Article 163 (4) is replaced by the following:

'Paragraphs 2 and 3 of this Article shall also apply where the goods have been unloaded, transhipped or temporarily immobilized in the territories of Belarus, Bulgaria, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Russia, Romania, the Slovak Republic, Switzerland, or former Yugoslavia in its borders of 1 January 1991 for reasons related solely to their transport.`.

13. The following is added to Article 280 (3):

' - Yksinkertaistettu vienti/Foerenklad export

- Forenklet utfoersel

- Foerenklad export.`.

14. The following is added to Article 298 (2), under the indent 'in box 104`:

' - TIETTY KAEYTTOETARKOITUS: SIIRRONSAAJAN KAEYTTOEOEN ASETETTAVIA TAVAROITA (ASETUS (ETY) N:o 2454/93, 298 ARTIKLA)/SAERSKILT AENDAMAAL: VARORNA SKALL STAELLAS TILL MOTTAGARENS FOERFOGANDE (ARTIKEL 298/FOERORDNING (EEG) Nr 2454/93),

- SLUTTBRUK: VARER SOM SKAL STILLES TIL RAADIGHET FOR DEN DISPOSISJONSBERETTIGEDE (FORORDNING (EOEF) Nr. 2454/93, ARTIKKEL 298),

- SAERSKILT AENDAMAAL: VARORNA SKALL STAELLAS TILL MOTTAGARENS FOERFOGANDE (ARTIKEL 298/FOERORDNING (EEG) Nr 2454/93),`.

15. The following is added to Article 299 (3):

' - TIETTY KAEYTTOETARKOITUS/SAERSKILT AENDAMAAL,

- SLUTTBRUK,

- SAERSKILT AENDAMAAL.`.

16. The following is added to Article 303 (1):

' - TIETTY KAEYTTOETARKOITUS: VIETAEVIKSI TARKOITETTUJA TAVAROITA (ASETUS (ETY) N:o 2454/93, 303 ARTIKLA: EI SOVELLETA VALUUTTOJEN TASAUSMAKSUA EIKAE MAATALOUSTUKEA)/SAERSKILT AENDAMAAL: VAROR AVSEDDA FOER EXPORT (ARTIKEL 303/FOERORDNING (EEG) Nr 2454/93 MONETAERA UTJAEMNINGSBELOPP OCH JORDBRUKSBIDRAG UTESLUTNA),

- SLUTTBRUK: VARER BESTEMT FOR UTFOERSEL (FORORDNING (EOEF) Nr. 2454/93, ARTIKKEL 303: ANVENDELSE AV MONETAERE UTJEVNINGSBELOEP OG TILBAKEBETALINGER I LANDBRUKSSEKTOREN ER UTELUKKET),

- SAERSKILT AENDAMAAL: VAROR AVSEDDA FOER EXPORT (ARTIKEL 303/FOERORDNING (EEG) Nr 2454/93: MONETAERA UTJAEMNINGSBELOPP OCH JORDBRUKSBIDRAG UTESLUTNA).`.

17. The following is added to Article 318:

' - annettu jaelkikaeteen/utfaerdat i efterhand,

- utstedt i etterhaand,

- utfaerdat i efterhand.`.

18. The following is added to Article 335 (2), third subparagraph:

' - ote/utdrag,

- utdrag,

- utdrag.`.

19. In Article 361 (2) the following is inserted after '- toepassing van artikel 361, punt 2, van Verordening (EEG) nr. 2454/93,`:

' - asetuksen (ETY) n:o 2454/93, 361 artiklan 2 kohtaa sovellettu/tillaempning av artikel 361.2 i foerordning (EEG) nr 2454/93,

- anvendelse av Artikkel 361 nr. 2 i forordning (EOEF) nr. 2454/93,

- tillaempning av artikel 361.2 i foerordning (EEG) nr 2454/93.`.

20. In Article 371 the following is inserted after 'BEPERKTE GELDIGHEID - TOEPASSING VAN ARTIKEL 371 VAN VERORDENING (EEG) Nr. 2454/93,`:

' - VOIMASSA RAJOITETUSTI: ASETUKSEN (ETY) N:o 2454/93 371 ARTIKLAA SOVELLETTU/BEGRAENSAD GILTIGHET - TILLAEMPNING AV ARTIKEL 371, FOERORDNING (EEG) Nr 2454/93,

- BEGRENSET GYLDIGHET: ANVENDELSE AV FORORDNING (EOEF) Nr. 2454/93 ARTIKKEL 371,

- BEGRAENSAD GILTIGHET - TILLAEMPNING AV ARTIKEL 371 FOERORDNING (EEG) Nr 2454/93.`.

21. The following is added to Article 392 (2):

' - yksinkertaistettu menettely/foerenklat foerfarande,

- forenklet prosedyre,

- foerenklat foerfarande.`.

22. The following is added to Article 393 (2):

' - vapautettu allekirjoituksesta/befriad fraan underskrift

- fritatt for underskrift,

- befriad fraan underskrift.'.

23. The following is added to Article 402 (1):

' - yksinkertaistettu menettely/foerenklat foerfarande,

- forenklet prosedyre,

- foerenklat foerfarande.`.

24. The following is added to Article 404 (2):

' - vapautettu allekirjoituksesta/befriad fraan underskrift

- fritatt for underskrift,

- befriad fraan underskrift.`.

25. The following is added to Article 464 after 'Verlaten van de Gemeenschap aan beperkingen onderworpen,`:

' - Vienti yhteisoestae rajoitusten alaista/Export fraan Gemenskapen underkastad restriktioner,

- Utfoersel fra Fellesskapet underlagt restriksjoner,

- Export fraan Gemenskapen underkastad restriktioner,`.

26. The following is added to Article 464 after 'Verlaten van de Gemeenschap aan belastingheffing onderworpen,`:

' - Vienti yhteisoestae maksujen alaista/Export fraan Gemenskapen underkastad avgifter,

- Utfoersel fra Fellesskapet betinget av avgiftsbetaling,

- Export fraan Gemenskapen underkastad avgifter,`.

27. The following is added to Article 481 (3):

' - tavaroita ei kuljeteta passitusmenettelyssae/varor ej under transitering,

- varer ikke underlagt en transitteringsprosedyre,

- varor ej under transitering,`.

28. The following is added to Article 485 (4):

' - Ote valvontakappaleesta: ........... (numero, paeivaeys, toimipaikka ja antomaa)/Utdrag ur kontrollexemplar: .......... (nummer och datum samt utfaerdande kontor och land)

- Utdrag av kontrolleksemplar: .......... (nummer, dato, utstedende kontor og land)

- Utdrag ur kontrollexemplar: .......... (nummer och datum samt utfaerdande kontor och land)`.

29. The following is added to Article 485 (5):

' - annettuja otteita .......... (lukumaeaerae) - kopiot oheisina/.......... (antal) utfaerdade utdrag - kopior bifogas,

- .......... (antall) utstedte utdrag, kopier vedlagt,

- .......... (antal) utfaerdade utdrag - kopior bifogas`.

30. The following is added to Article 486 (2):

' - Annettu jaelkikaeteen/Utfaerdat i efterhand,

- Utstedt i etterhaand,

- Utfaerdat i efterhand.`.

31. The following is added to Article 492 (1):

' - Yksinkertaistettu menettely/Foerenklat foerfarande,

- Forenklet prosedyre,

- Foerenklat foerfarande.`.

32. The following is added to Article 494 (2):

' - Vapautettu allekirjoituksesta/Befriad fraan underskrift,

- Fritatt for underskrift,

- Befriad fraan underskrift.`.

33. The following is added to Article 522 (4):

' - TK-tavaroita/NB-varor,

- NB-varer,

- NB-varor.`.

34. The following is added to Article 601 (3):

' - KAKSOISKAPPALE/DUPLIKAT,

- DUPLIKAT,

- DUPLIKAT.`.

35. The following is added to Article 610 (1):

' - SJ/S-tavaroita/AF/S-varor,

- IB/S-varer,

- AF/S-varor.`.

36. The following is added to Article 610 (2):

' - Kauppapolitiikka/Handelspolitik,

- Handelspolitikk,

- Handelspolitik.`.

37. The following is added to Article 644 (1):

' - SJ/T-tavaroita/AF/R-varor,

- IB/R-varer,

- AF/R-varor.`.

38. The following is added to Article 711:

' - VM-tavaroita/TI varor,

- MI-arer,

- TI varor.`.

39. The following is added to Article 778 (3):

' - KAKSOISKAPPALE/DUPLIKAT,

- DUPLIKAT,

- DUPLIKAT.`.

40. The following is added to Article 818 (4):

' - TK-tavaroita/HVH-varor,

- NB-varer,

- HVH-varor.`.

41. The following is added to Article 849 (2):

' - Vietaeessae ei myoennetty vientitukea eikae muita maeaeriae/Inga bidrag eller andra belopp har beviljats vid exporten,

- Ingen tilbakebetalinger eller andre beloep gitt ved utfoerselen,

- Inga bidrag eller andra belopp har beviljats vid exporten.`.

42. The following is added to Article 849 (3):

' - Vientituki ja muut vietaeessae maksetut maeaeraet maksettu takaisin .......... (maeaerae) osalta/De vid exporten beviljade bidragen eller andra belopp har betalats tillbaka foer .......... (kvantitet);

- Tilbakebetalinger og andre beloep gitt ved utfoerselen er betalt for .......... (mengde);

- De vid exporten beviljade bidragen eller andra belopp har betalats tillbaka foer .......... (kvantitet).`.

43. The following is added to Article 849 (3) after 'or`:

' - Oikeus vientitukeen tai muihin vietaeessae maksettuihin maeaeriin peruutettu .......... (maeaerae) osalta/Raett till utbetalning av bidrag och andra belopp vid exporten har annullerats foer .......... (kvantitet);

- Rett til tilbakebetalinger eller utbetaling av andre beloep ved utfoerselen er opphevet for .......... (mengde);

- Raett till utbetalning av bidrag och andra belopp vid exporten har annullerats foer .......... (kvantitet).`.

44. The following is added to Article 855:

' - KAKSOISKAPPALE/DUPLIKAT,

- DUPLIKAT,

- DUPLIKAT.`.

45. The following is added to Article 882 (1):

' - Yhteisoen tullikoodeksin 185 artiklan 2 kohdan b alakohdan mukaista palautustavaraa/Returvaror enligt artikel 185.2 b) i gemenskapens tullkodex

- Returvarer i henhold til artikkel 185 nr. 2 bokstav b i Fellesskapets tollkodeks

- Returvaror enligt artikel 185.2 b i gemenskapens tullkodex.`.

46. Annex 1 is amended as follows:

In box '13 Language` of copies 4 and 5 of the Binding Tariff Information form, the following are inserted:

'FI`, 'NO`, 'SE`.

47. Annex 6 is amended as follows:

The form 'CERTIFICATE OF AUTHENTICITY FOR FINNISH VODKA` is replaced by the following:

'Abrogated`.

48. Annex 6A is amended as follows:

The form 'CERTIFICATE OF AUTHENTICITY FOR SWEDISH VODKA` is replaced by the following:

'Abrogated`.

49. Annex 17 is amended as follows:

(a) The four columns beginning 'Australia*` and ending 'United Kingdom` appearing under Note I (1) of the notes appearing on the back of 'Form A` in English are replaced by the following:

'Australia * European Community:

Canada Austria Italy

Japan Belgium Luxembourg

New Zealand Denmark Netherlands

Switzerland Finland Norway

United States

of America

France Portugal

Germany Spain

Greece Sweden

Ireland United

Kingdom`;

(b) the four columns beginning 'Australie*` and ending 'Royaume-Uni` appearing under Note I (1) of the 'notes` appearing on the back of 'Formule A` in French is replaced by the following:

'Australie * Communauté européenne:

Canada Autriche Irlande

États-Unis

Allemagne Italie

d'Amérique

Belgique Luxembourg

Japon Danemark Norvège

Nouvelle-Zélande Espagne Pays-Bas

Suisse Finlande Portugal

France Royaume-Uni

Grèce Suède`;

(c) Note III (b) (3), of the notes appearing on the back of 'Form A` in English, is replaced by the following:

'Japan, Switzerland and the European Community enter the letter "W" in box 8 followed by the Customs Cooperation Council Nomenclature (harmonized system) heading of the exported product (example: "W"96.18)`;

(d) Note III (b) (3), of the notes appearing on the back of 'Formule A` in French, is replaced by the following:

'Japon, Suisse et Communauté européenne: il y a lieu d'inscrire dans la case 8 la lettre "W" suivie de la position tarifaire occupée par le produit exporté dans la Nomenclature du Conseil de coopération douanière (système harmonisé) (exemple: "W"96.18)`.

50. Annex 18 is amended as follows:

(a) Note I (1), of the notes appearing in Part 2 of 'Form APR` in English, is replaced by the following:

'Switzerland European Community:

Austria Italy

Belgium Luxembourg

Denmark Netherlands

Finland Norway

France Portugal

Germany Spain

Greece Sweden

Ireland United

Kingdom.`

(b) Note I (1) of the notes appearing in 'Partie 2` of 'Formulaire APR` in French, is replaced by the following:

'Suisse Communauté européenne:

Autriche Irlande

Allemagne Italie

Belgique Luxembourg

Danemark Norvège

Espagne Pays-Bas

Finlande Portugal

France Royaume-Uni

Grèce Suède.`

51. Annex 25 is amended by adding the following:

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52. Annex 27 is amended by adding the following:

'MARKETING CENTRES FOR THE PURPOSE OF CALCULATING UNIT PRICES BY CLASSIFICATION HEADING

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53. Annex 31 (SAD - Single Administrative Document) is amended as follows:

The following is added to Copy 5: 'Palautetaan`, 'Tilbakesendes til`, 'AAter till`.

54. Annex 32 (SAD - Computerized declaration processing system) is amended as follows:

The following is added to Copies 4 and 5: 'Palautetaan`, 'Tilbakesendes til`, 'AAter till`.

55. Annex 48 is amended as follows:

In paragraph 1 (1) the paragraph beginning 'in favour of the Kingdom of Belgium` and ending 'any amount for which a principal (3)` is replaced by the following:

'in favour of the Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Kingdom of Norway, the Republic of Austria, the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland, any amount for which a principal (3) .......... `. 56. Annex 49 is amended as follows:

In paragraph 1 (1), the paragraph beginning 'in favour of the Kingdom of Belgium` and ending 'any amount for which a principal (3)` is replaced by the following:

'in favour of the Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Kingdom of Norway, the Republic of Austria, the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland, any amount for which a principal (3) .......... `. 57. Annex 50 is amended as follows:

In paragraph 1(1) the paragraph beginning 'in favour of the Kingdom of Belgium` and ending 'ECU 7 000 per guarantee voucher` is replaced by the following:

'in favour of the Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Kingdom of Norway, the Republic of Austria, the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland, any amounts for which a principal may be or become liable to the abovementioned States by reason of infringements or irregularities committed in the course of or in connection with a Community transit operation including duties, taxes, agricultural levies and other charges - with the exception of pecuniary penalties - as regards principal or further liabilities, expenses and incidental charges with regard to which the undersigned has agreed to be responsible by the issue of guarantee vouchers up to a maximum amount of ECU 7 000 per guarantee voucher.`.

58. Annex 51 is amended as follows:

The following is deleted in box 7:

'ECONOMIC`, 'AUSTRIA`, 'FINLAND`, 'NORWAY`, 'SWEDEN`.

59. Annex 60 is amended as follows:

Under heading 'PROVISIONS GOVERNING THE INFORMATION TO BE ENTERED ON THE TAXATION FORM`, subheading 'I. General`:

(a) in the column following the sentence beginning 'The taxation form shall bear`, the following are inserted:

'AT = Austria`

'FI = Finland`

'NO = Norway`

'SE = Sweden`;

(b) in the column following the paragraph beginning 'Heading 16:` the following is inserted:

'ATS = Austrian schillings`

'FIM = Finnish markkas`

'NOK = Norwegian kroner`

'SEK = Swedish kronor`;

60. Annex 63 (Control copy T5 form) is amended as follows:

The following is added to Copies 4 and 5: 'Palautetaan`, 'Tilbakesendes til`, 'AAter till`.

61. Annex 68/A is amended as follows:

Under the heading 'PROVISIONS GOVERNING AUTHORIZATIONS TO OPERATE A CUSTOMS WAREHOUSE OR TO USE THE PROCEDURE` in the column under point 3, the following are inserted:

'- AT for Austria`

'- FI for Finland`

'- NO for Norway`

'- SE for Sweden`.

62. Annex 81 is amended as follows:

The following are inserted in Note B.14. of the notes appearing on the back of information sheet INF 5:

'- ATS for Austrian schillings,`

'- FIM for Finnish markkas,`

'- NOK for Norwegian kroner,`

'- SEK for Swedish kronor.`.

63. Annex 82 is amended as follows:

The following are inserted in note B.9. of the notes appearing on the back of information sheet INF 1:

'- ATS for Austrian schillings,`

'- FIM for Finnish markkas,`

'- NOK for Norwegian kroner,`

'- SEK for Swedish kronor.`.

64. Annex 98 is amended as follows:

The following are inserted in note B 13 of the notes appearing on the back of information sheet INF 6:

'- ATS for Austrian schillings`

'- FIM for Finnish markkas`

'- NOK for Norwegian kroner`

'- SEK for Swedish kronor`.

65. Annex 99 is amended as follows:

The following are deleted:

'Austria`

'Finland`

'Norway`

'Sweden`.

66. Annex 106 is amended as follows:

(a) The following are inserted in Note B.15. of the notes appearing on the back of information sheet INF 2:

'- ATS for Austrian schillings,`

'- FIM for Finnish markkas,`

'- NOK for Norwegian kroner,`

'- SEK for Swedish kronor.`;

(b) The following are inserted in the provisions regarding the INF 2 information sheet:

'AT - Austria`

'FI - Finland`

'NO - Norway`

'SE - Sweden`.

67. Annex 108 is amended by adding the following:

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68. Annex 111 is amended as follows:

The following is inserted in Note B.12. of the notes appearing on the back of the form 'Application for repayment: remission`:

'- ATS : Austrian schillings,`

'- FIM : Finnish markkas,`

'- NOK: Norwegian kroner,`

'- SEK : Swedish kronor`.