ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(75)685
Vol.1975/0252

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COMMISSION .OFTHEJEUSOPEAN COMMUOTTIES
COM(75)685 final
Brussels ,23December 1975
Proposai for a
COUNCIL REGULATION
ontherepayment orremission of
import duties orexport duties
(submitted totheCouncil bytheCommission )
CC^(75 )685 final

ETUNATORY ITS:0RAJ:3/^I
1.Theprovisions ,inforceineachoftholleraber "StatesoftheCommunity
incertaincircumstances ,inevery.caseprovideforthepossibilityofthere­
paymentorremissionofimportdutiestowhichgoodsareputintofreecircu­
lationon.theirterritories .areliable.....
Althoughthesenationalprovisionsrelatingtorepaymentorremission
ofimportdutiesdifferconsiderablyinscopefromoneMemberStatetoanother,
theyareallbasedontwomainprinciples,i.e.'t
a)whereanerrorhasbeenmadeintheassessmentoftheamountonthe
dutiespaidortobepaid; -
b)whereitisimpossibleforthepersonconcernedtousetheproducts
put'intofreecirculationfortheirpurposeintended.
Thefirstprinciplederivesfromtheexistenceofprovisionsofgeneral
applicationrelatingtotherecoveryofpaymentmadebymistake;thesecond
isbasedonthefairness 5whichshouldbeshowntopersonsactingingood'faith.
, .
ThesenationalprovisionsmustquicklygiveplacetoCommunityregu­
lationsfortworeasons:
,–Firstly,anydistorsionintreatmentshouldbeeliminated ,amongCommu­
nityimportersofproductsfromthirdcountries;
-Secondly,thecasesinwhichKemberStatesmayreviseentitlements of
theCommunities'ownresourcespursuanttoArticle2ofCouncilRegulation
(HEC/Euratom/ECSC)No2/7Iof2January1971implementingtheDecisionof21
April1970onthereplacementoffinancialcontributions fromMemberStates
bytheCommunities' ownresources*shouldbespecifiedprecisely.
*O.J.NoL3of5.1.1971»P.1

2.Thisproposalforaregulationmeets "bothoftheserequirements ,and..
liketheprovisionsnowinforoointheKemberStatesonthissubject,itis
basedonthetwoprinciplessetoutabove. •
I.Khereanerrorhasbeenmadeinthedeterminationoftheamount
ofthedutiespaidortobepaid
3.Suchanerrormaybepurelymaterial(errorofcalculationorcopying).
Itmayalso,andthisappliestomostcases,beamistakeininterpretation
ofthelaw:thisoccurswheretheauthorities applytheelementsoftaxation
(valueforcustomspurposes,origin,tariffclassification ,etc.)inaccurately
orincompletely orwheretheytaxgoodsnotsubjecttoimportduties(because
itisintendedforspecialpurposes,forinstance).
Articles2and3ofthisproposedregulationlaydowntheconditions
underwhichrepaymentorremissionofimportdutiesmaybegrantedinthese
variouscases.
4.Providedthatthegoodfaithoftheactualconsigneeofthegoodsis
established,itisadvisabletoaddtothementionedaboveerrorsinthedoLor*-I
minationoftheamountofthedutiespaidortobepaid,thosecasesinwhich
thesaidgoodsareerroneouslydeclaredforfreecirculation whereas,considering
thepurposesforwhichtheywereintended,theyoughttohavebeenplacedunder
adifferentcustomsregime(bondedwarehouse,inwardprocessing,etc.).Asitua-
ltionofthiskindmayariseinparticularwherethedeclarantofthegoodsis
nottheactualconsigneebutaprofessional declarantactingforhisownaccount
oninsufficiently accurateinstructions .
Articles4and5ofthisproposedregulationspecifytheconditionsunder
whichrepa.yi.ientorremissionofimportdutiesmaybegrantedinsuchcircumstances

II,Whereitisimpossibleforthopersonconcernedtousethepro­
ductsforfreecirculationforthepurposeintended
5..Thisprinciple,thecorollaryofwhichmustbethere–exportation of
goodsputintofreecirculationortheirdestruction ,underthesupervision '
ofthecompetentauthorities,isappliedindegreesvaryingfromonlyIIember
Statetoanother.SomeIlemberStatesapplyittoaminorextent,restricting
themselvesmerelytofollowingthemeasuresrecommendedinternationally (in
particularbytheCustomsCooperationCouncil)*Othershaveattributedmore
importancetoitinviewofthespecificcaseswhichtheyhavebeencalled
upontoresolve*
ThoConanissionisoftheopinionthatinthisfielddueaccountshould
betakenofthefactthat,thankstothemanyandwide-rangingfacilities
offeredbytheCommunityornationalcustomsregulations (existenceofware­
housingsystemsandtemporaryadmission,opportunityofexamininggoodsbefore
theyareadmittedintofreecirculation,'etc.),importersarenormallyable
toenteraproductforfreecirculationwithfullknowledgeofthefacts.The
Commissionthereforeconsidersthatenteringaproductforfreecirculation
mustinprinciplebeofanirreversible nature.

-4-
6.However,exceptionstotheprincipleofirreversibility ofentry •
forfreecirculation havetoheprovided ,forintheinterestsofimporters
whoarefacedwithcertainspecialsituationswhichimplynonegligenceor *
deliberateactionontheirpartandwhichhavetheeffectofpreventingthe
useofgoodsforthejjurposesforwhichtheywereenteredforfreecirculation.
Apartfromthecasealreadyquotedofgoodserroneouslydeclaredfor
freecirculation ,theCommissionconsidereditjustifiabletograntrepayment
orremissionofimportdutiesinthefollowingcases:
a)defectivegoodsorgoodswhichdonotmeetthetermsofthecontracts
asaresultofwhichtheywereenteredforfreecirculation (Art.6);
b)goodswhichithasnotbeenpossible,forareasonwhichisnot
thefaultofthedeclarant,todelivertotheconsignee(Art.ll(l)(a));
c)goodsaddressedbytheconsignortotheconsigneeinerror(Art.11(l)
00);
d)goodsfoundtobeunsuitablefortheuseforwhichtheconsignee
intendedthem,becauseofamaterialerrorinhisorderforthem(Art.ll(l)
(c));
e)goodstheconsignee'sintendeduseofwhichiseithernotfeasible
orconsiderablyrestrictedasaresultofmeasuresofageneralnaturetaken
byanauthorityorbodywithpoweroftotakedecisionsinsuchmattersafter
thedateonwhichthegoodswerereleasedforfreecirculation (Art.ll(l)(d));
••••

^I»
f)goodsforwhichcompleteor.partialexemptionfromcustomsduties
whichwasrequestedatthetimewhenthedeclarationforadmissiontofreecir­
culationofthegoodsinquestionwaslodgedisrefusedtotheconsigneeafter
releasehasbeengranted(Art.11(l)(e))i
.g)goodswhichreachedtheconsigneeafterthecontractual'delivery -
dateandconsequently wereenteredforfreecirculation (Art.11(l)(f)).
Articles7to10withrespecttodefectivegoodsorgoodswhichdo
notmeetthetermsofthecontract)andArticles12and13(withrespectto
othergoodsinonoorotheroftheabovementioned situationsinthisproposal
foraregulation)laydowntheconditionsunderwhichrepaymentorremission
ofimportdutiesmaybegrantedinthesevariouscases,
7*Furthermore,inordertofacilitatetheworkofcharitableorgani­
zations,theCommissionrecommendsalsograntingrepaymentorremissionof
importdutiesrelatingtogoodswhichcannotbesoldintheCommunityandare
suppliedfreeofchargetosuchorganizations bytheimporter.Assuchorgani­
zationsoperateinthecustomsterritoryoftheCommunity,howeverthis
arrangementwillhavetobemadesubjecttotheconditionthattheymaybenefit
fromduty-freeentrywheresimilargoodsfromthirdcountriesareimported
forfreecirculation (Art«11(l)(g))•
8.AlthoughtheCommissionconsidersthattheprovisionsbrieflyanalysed
aboveformacoherentwholeinthemselves,wellsuitedtothevarioussituations
whicharemostlikely,toariseinpractice,itdoesnotruleoutthepossibility
ofsupplementing themiftheneedtodosobecomesapparent*Thisisthepurport
ofArticle14ofthisproposedregulation,whichwillmakeitpossible,where
appropriatetosettleatCommunitylevelspecialsituationswhichmaywarrant
equitabletreatment *

Where ontheir exportation from theCommunity goods areliable to
export duties (e.g. ,agricultural levies )itisaxiomatic that theabovemen -
tioned provisions ,which maycover situations likely toarise inthecase of
exportation (e.g. ,those relating torepayment orremission where there isa
mistake inthedetermination oftheamount tobecollected ),must beapplied
mutatis mutandis (Art.15).
"10» Asthecases inwhich repayment orremission ofimport duties or
export duties canbogranted arethus well defined ,itremains todetermine
thetechnical conditions towhich the grant ofrepayment orremission must be
subject .This isthepurpose ofArticles 16to18,which laydoninparticu­
lartheconditions which therequest forrepayment orremission ustsatisfy
anddetermine theformalities tobeobserved when the re–export Ationofthe
goods isthrough acustoms office other than theonewith which therequest
waslodged (andwhich maybelocated inanother Ilember State ).
11. Asregards thefinal provisions oftliis proposed regulation ,their
main effect istodefine the status ofthe rules relating torepayment orre­
mission ofimport duties orexport duties vis-a-visnational provisions which
should notbeabolished (Article 20concerning debtors known tobeinsolvent )
orCommunity provisions compliance with which should beenforced (Article 22
relating totheeffects ofrepayment orremission ofimport duties onthe
import licences oradvance –fixing certificates provided forinthecommon
agricultural policy ).

AnotherobjectofthesefinalprovisionsistoassigntotheCommittee
onDuty-freeArrangementsprovidedforinArticle7ofCouncilRegulation(ZEC)
Ho1798/75*thetaskofexaminingallmattersrelatingtotheimplementation
oftheproposedregulationandofexpressinganopinionontheproposalsmade
bytheCommissionforthepurposeofformulatingprovisionsrequiredtogua­
ranteeitsuniformimplementation throughouttheCommunity.
12.Thecasesofrepaymentorremissionofimportorexportdutiesprovided
forbythisproposalforaregulation,alljustifiedbylegaloreconomiccon­
siderations whichitisdifficulttocontest,areverymuchthesameasthose,
inallbutafewmarginalsituations,providedforinthelegislationofthe
majorityofthisregulation ontheCommunityisbudgetaryreceiptswillbebut
negligible.Theintroduction ofpreciseCommunityprovisionswillmakeit
possibletodefinetheconditionsrelatingtotherevisionofanestablished
entitlementoftheCommunities' ownresourceswithinthemeaningofArticle2(2)
ofCouncilRegulation(EDC/Euratom/ECSC)No2/7I*,andthustheachievement
ofabetterOwnResourcescontrol.
13.AsitisbasedonArticles43and235oftheTreatyestablishing the
EuropeanEconomicCommunity,thisproposalforaregulation,adoptionofwhich
bytheCouncilwillconstitutefreshprogressinthebuildingoftheCustoms
Union,requirestheopinionoftheEuropeanParliament *Inviewofthepurpose
oftheRegulation,theCommissionalsoconsidersitdesirabletoreferitto
theEconomicandSocialCommitteeforitsOpinion.
*O.J.NoL184of15.7.1975,p.1
O.J.NoL3of5.1.1971,p.1

■proposai foraCouncil Régulation
ontherepayment orremission ofimport duties
orexport duties
THECOUNCIL OFTHEEUROPEAN GOIffllUNITIES ,
Having regard -totheTreaty establishing theEuropean Economic Community ,
andinparticular Articles 43and235thereof ,
Having regard totheproposal from theCommission ,
Having regard totheOpinion oftheEuropean Parliament ,
Having regard totheOpinion oftheEconomic andSocial Committee ,
Whereas ,inaccordance with Article 10(l)oftheTreaty ,entry forfree
circulation intheCommunity »;•'&-ods imported from third countries in­
volves thecollection oftheimport duties towhich such goods are subject ;
whereas ,incompliance with theprovisions ofCouncil Directive of4Martsh
1969 ,ontheharmonization ofprovisions laid down bylaw ,regulation or
administrative action fordeferred payment ofcustoms duties ,charges having
equivalent effect andagricultural levies (*) ,payment ofthese import
duties may ,subject tocertain conditions ,be .deferred ,
Whereas theamount oftheimport duties paid ordeferred mayprove tobe
higher than that legally due ,either owing toanerror ofcalculation or
transcription orowing totheapplication ofinaccurate orincomplete tax
criteria ,inparticular with regard tothetype ,value ororigin adopted
forthedetermination ofthis amount ;whereas itmayalso happen that as
aresult ofanerror ,theentry ofanarticle foyfree circulation gives
rise totheassessment ofanamount ofimport duty towhich ,under the
provisons inforce ,that article isnotsubject }whereas inthese different
cases ,itisjustifiable either torepay ortoremit thesums notdue ;
•••/••«•
(*)OJNoL58of8.3.1969 ,P.14

Whereas,bearingin.{nin'd..^I;efacilitiesofferedthem"bythecustomsregu­
lationsandinparticularlaythe1,existenceofwarehousingandtemporary
admissionregimes,importersarenormally ,abletoenteranarticlefor
freecirculationwithfullknowledgeofthefacts;whereas,therefore,
theentryofanarticleintofreecirculation mustinprinciplebeofan
irreversible nature; -
"Whereas,however,itmayhappeninparticular .that,whenthedeclarant
isnottheactualconsigneeofthegoods,thelatte*maybeerroneously
declaredunderthefreecirculation procedurealthoughtheywereintended
itobesubjectedtoanothercustomsproceduresnotinvolvingthecollection
ofanyimportduty;whereas,providingprfcofofthismistakeisproduced
tothe-competentauthorities andthegoodsareassignedthedestination
initiallyplanned,itisjustifiableinsuchacasetorepaytheimport
dutieswherethey,havebeenpaidortograntaremissionwheretheyhave
beendeferred;
Whereas,inaddition,certainspecialsituationsmayarisewhichinvolve
nonegligenceordeliberateactiononthepartpfthedeclarantand-which
mayresultinpreventingthegoodsenteredforfree.,circulation frombeing
used-forthepurposeforwhichtheywereimported}whereasthisapplies
inparticulartogoodswhicharerefused -bytheimporterbecausethey
aredefectiveordonotmeetthetermsofthecontractonthebasisof
whichtheywere.enteredforfreecirculation ;whereas,providedthese
situationsaredefinedpreciselysoasnottomakethebudgetofthe
Communitiesfeartheconsequences ,ofriskycommercialtransactions,itis
alsojustifiablet9repayorremitthedutiesonthesegoodsinsofaras
the.saidgoodsarere-exported fromthecustomsterritoiyoftheCommunity
ordestroyedunderthesupervisionofthecompetentauthorities j

-3-
Whereas,inordertofacilitatetheworkofcharitableorganizations ,
itisalsodesirabletoauthorizerepaymentorremissionofimportduties
ongoodswhich,astheycouldnotbesoldinthecustomsterritoryafter
"beingenteredforfreecirculationthere,arereturnedfreeofchargeto
thesecharitableorganizations ;whereasthedonationofsuchgoodsto
charitableorganizations whichoperateinthecustomsterritoryofthe
Communityoan,however,onlyjustifytherepaymentorremissionofimport
dutiesinsofarasthesecharitableorganizations canthemselvesbenefit
fromduty-freeentryinrespectoftheimportaiionforfreecirculation
ofsimilargoodsfromthirdcountries ;
Whereasonlythosespecialsituationsmostfrequentlyencounteredin
practicemayatthepresentstagebecoveredbyregulationsrelating
torepaymentorremissionofcustomsduties;whereasitisadvisableto
makeprovisionJbrtheuseofaCommunityprocedureinordertodefine,
whereappropriate ,othersituationswhichalsowarrant,asequitable
treatment,repaymentorremissionofimportduties;
Whereastheprovisionsrelatingtorepayinentorremissionofimportduties
mustalsobeapplied .,wherevernecessaify,totherepaymentorremission
ofexportduties;
Whereastheotherconditionsastoformandsubstanceupontheobservance
ofwhichthegrantofrepaymentorremissionof.importdutiesorexport
dutiesisconditional mustbespecified;whereasitisadvisablein
particulartolaydownthetimewithinwhichthepersonconcernedmay
lodgeanapplicationwiththecompetentauthoritiesforthispurpose;
Whereastherepaymentorremissionofimportorexportdutiesnecessarily
involvesrevisionofanestablishedentitlementofownresouroes,within
themeaning -ofArticle2(2)ofCouncilRegulation ([EEC,Euratom,ECSC)
Ho.2/71of2January1971»implementingtheDecisionof21April1970
onthereplacementoffinancialcontributions from ■MemberStatesbythe
Communities'ownressources ;(*)
(*)0JUoL3of5.1.1971,p.l

Whereas itisimportant toensure theuniform implementation ofthepro­
visions ofthis Regulation and,' tothis end ,"tolaydown aCommunity
procedure "byvrhich the "detailed rules foritsapplication within an
appropriate period may be'adopted ;whereas theassistance oftheCommittee
onDuty Free Arrangements' setupbyRegulation (EEC)Ho1798/75°fthe
Council of10July 1975 ontheimportation free ofCommon Customs Tariff
duties of 'educational ,scientific andcultural materials (*)should be
sought in'order toestablish close andeffective cooperation between the
Member States andtheCommission inthis field ;
Whereas theprovisions ofthis Regulation concern repayment orremission
ofthevarious import duties andexport duties ,andwhereas they result
from theimplementation ofthecommon agricultural policy ortheimplemen­
tation oftheTreaty provisions relating totheCustoms Union ;whereas ,
inthelatter respect ,theprovisions ofthesaid Treaty donotconfer
ontheCommunity Institutions thepower toadopt mandatory provisions
concerning repayment orremission ofimport duties orexport duties ;
whereas itisaccordingly necessary also tobase theprovisions' 'ofthis
Regulation onArticle 235 * •
HASADOPTED THIS REGULATION :
,Article 1
1,'This Regulation lays down theconditions under which import orexport
duties shall berepaid orremitted .
2,Forthepurposesof this Hegulation
a)import duties shall mean customs duties andcharges having equivalent
effect ,anclagricultural levies andother import oharges laid down
under thecommon agricultural policy orunder thespecific arrange­
ments applying under Article 235of Treaty tocertain goods
produced bytheprocessing ofagricultural products ;
(*)OJKOL184Of15.7.1975 »P.1

5
b)exportdutiesshallmeanagriculturalleviesandotherexportcharges
laiddownunderthecommonagricultural ,policyorunderthespecific
arrangements applyingunderArticle235"theTreatytocertaingoods
producedbytheprocessingofagricultural products;
c)repaymentshallmeanthetotalorpartialrefundofimportorexport
dutieswhichhavebeenpaid}
d)remissionshallmeanthecompleteorpartialwaivingofimportorexport ,
dutieswhichhavebeenenteredintheaccountsbytheauthorityrespon­
siblefortheircollection,butwhichhavenotyetbeenpaid.
TITLEI
■ Repaymentorremissionofimportduties
A*Calculation orcopyingerrorsmadeinworkingouttheamountsdue
Article2
1*Importdutiesshallberepaidorremittedinsofarasthecompetentauthori­
ties,aresatisfiedthat,byreasonofacalculationorcopyingerror,the
amountofdutiescalculatedasdueishigherthanthatwhichwaslawfully
■chargeable.
2.Importdutiesshallberepaidorremittedforthereasonssetoutinpara­
graph1onthesubmissionofanapplicationtotheappropriate customsoffice
withinaperiodofthreemonthsfromthedatethosedutieswereenteredin
theaccountsoftheauthority ...responsiblefortheircollection.,
However,where^withintheabove-mentioned period,thecompetentauthorities
themselvesdiscoveranerrorinthecalculation oftheamountofimportduties
duejtheyshallrepayorremitattheirowninitiative;'
,•••/«••

èr
B.Caseswherethereisnocustomsdebt,orwheretheamountdueiscalculated
vonthebasisofinaccurateorincompleteinformation 'regardin,?the
el.r.-'.eri.tsoftaxation ...
Article3'
' 1* .,r.''■' ■' .
1*Importdutiesshallberepaidorremittedinsofarasthecompetentautho­
ritiesaresatisfiedthattheamountofdutiescalculatedas.due
–relatestogoodsinrespectofwhichacustomsdebthasfeithernotarisen
orhasbeensettled:
•or •-
♦•..exceedstheamountlawfullyduebecausetheinformation onwhichits
'*' ...
assessment wasbasedwasinaccurateorincomplete.
2.Importdutiesshallberepaidorremittedforthereasonssetoutinpara­
graph1onthesubmissionofariapplication-to theappropriate customsof­
•;ficewithinaperiodof12monthsfromthedatethosedutieswereentered
intheaccountsoftheauthorityresponsiblefortheircollection.
However,where,withintheabove-mentioned period,thecompetentauthori­
tiesthemselvesdiscoverthatoneofthecasesdescribedinparagraph1
applies,theyshallrepayorremitattheirowninitiative *w.
Whenthecompetentauthoritiesarenotinpossessionofalltheinformation
theyneedinordertorepayorremitimportduties,' -theyshallinformthe
'declarantaccordingly sothathemayprovidethisinformationwithina
>:-periodtobeprescribedbythoseauthorities.
C.Goodsenteredinerrorforfreecirculation
.Artide4
-1.Importdutiessliallberepaid,orremittedinsofarasthecompotentautho­
ritiesaresatisfiedthattheamountofdutiescalculatedasduerelates
togoodswhichwereenteredinerrorforfreecirculationinsteadofbeing
placedunderanothercustomsregime.
*••/•••
I

Importdutiesshallberepaidorremittedforthereasonssetoutin
paragraph 1onthe'submissionofanapplicationtotheappropriate customs
officewithinaperiodof3monthsfromthedatethosedutieswereentered
intheaccountsoftheauthorityresponsiblefortheircollection.
Article5
Repaymentorremissionofimportdutiesinrespectofthegoodsspecified
inArticle !4(l)shallbesubjecttothefollowingconditions:
a)thecompetentauthoritiesmustbesatisfiedthatt
–anyuseofthegoodsinquestionhasnotcontravenedtheconditions
ofthecustomsregimeunderwhichtheyshouldhavebeenplaced.
–atthemomentthegoodswereenteredforfreecirculationitwas
alreadytheintentionofthepersontowhomtheywereconsignedto
placethemunderthecustomsregimeinquestion *
.r-
–thegoodsputintofreecirculationarethesameasthoseforwhich
thebenefitoftheothercustomsregimeiarequested;
b)thegoodsenteredinerrorforfreecirculationmustbeenteredfor
thecustomsregimeunderwhichitisshowntheyshouldinfacthave
beent>laced.

-8-
D»Defectivegoodsanc*goodsnotinaccordancewithcontract 1
Article6
1.Importdutiesshallberepaidorremittedinsofarasthecompetentauthori­
tiesaresatisfiedthattheamountofdutiescalculatedasduerelatesto
goodsrejectedbytheimporterasdefectiveorforanyreasonnotinaccord-
dancewiththecontractinpursuanceofwhichthegoodswereputintofree
circulation .
ForthepurposesofthisRegulation,defectivegoodsshallbodeemedto
includegoodsdamagedintransitbeforearrivalatorduringtheperiod
theyremainatthecustomsofficewheretheyareenteredforfreecircu­
lation.
2»Importdutiesshallberepaidorremittedforthereasonssetoutinpara­
graph1onthesubmissionofar.applicationtotheappropriate customsoffice
withinaperiodof12monthsfromthedatethosedutieswereenteredinthe
accountsoftheauthorityresponsiblefortheircollection.
However,thecompetentauthorities maypermitthistimelimittobeexceeded
inexceptionalcaseswherethereisgoodreasonfordoingso.
Article7
1.RepaymentorremissionofimportdutiesonthegoodsspecifiedinArticle
6(l)shallbeconditionaluponthere-exportation ofthegoodsoutsidethe
customsterritoryoftheCommunityunderthecontrolofthecompetentautho­
rities.
However,thepersonconcernedmay,whencircumstances permit,beauthorised
todestroythegoodsathisownexpenseandunderthecontrolofthecompe­
tentauthoritiesinsteadofexportingthem.
•••/•••

Wheresuchauthoriseddestructionofthegoodsresultsintheproduction
ofwasteorscrapproductswhicharenotthemselvesexported,outsidethe
customsterritoryoftheCommunity,anyimportdutiestowhichthosewaste
•■ s .
orscrapproductsmaybeliableshallbechargedinaccordancewiththe
rulesofassessmentapplicabletothematthedateofdestruction.
Thecustomsformalitiesrelatingtothere-oxportationordestructionof
thegoodsunderthoconditionslaiddowninparagraph 1mustbecompleted
withinaperiodoftwomonthsfromthedateofthecompetentauthorities *
decisiontorepayorremit.
Wherethecompetentauthoritiesconsideritpossible,theymay,atthe
requestofthepersonconcerned,authorisethecustomsformalitiesrelating
tothere-exportation ordestructionofthegoodstobecompletedbefore
havingruledontheapplicationforrepaymentorremission.Suchanautho­
risationshallbeentirelywithoutprejudicetothedecisionofthecompe­
tentauthorities onthatapplication.
Inaddition,thecompetentauthorities mustbesatisfiedthatl
a)thegoodswerealreadydefectiveornotinaccordancewithcontractat
thetimewhentheentryforfreecirculation wasaccepted;
b)thegoodshavenotbeenused,exceptforsuchinitialuse.asmayhave
beennecessarytoestablishthattheyweredefectiveornotinaccordance
withcontract;
c)thegoodsinrespectofwhichrepaymentorremissionofimportdutiesis
claimedarethesamegoodsasthosewhichwereimportedforfreecircu­
lation.

---10»
Article8
Whereitisnotthecompletearticlethatisre-exportedordestroyed,hut
oneorseveralpartsorcomponentsofth?.tarticle,theamounttoberepaid
orremittedshallbethedifferencebetweentheamountofimportdutiesonthe
completearticleandtheamountofimportdutieswhichwouldhavebeenchar­
geableontheremainderofthearticleifthelatterhadbeciputintofree
circulationinthestateonthedateonwhichthecompletearticlewasput
into,freecirculation .
Wherebyvirtueoftherulesconcerningthetariffclassification ofgoods
theamountofimportdutiesontheremainderofthearticleexceedsthe
amountofimportdutiesonthecompletearticle,thecompetentauthorities
shallrecoverthedifference betweenthesetwoamounts.
Article9
Importdutiesshallnotberepaidorremittedinrespectofgoods:
a)whichbeforebeingenteredforfreecirculationhadbeenimportedtempo­
rarilyfortesting,unlessthecompetentauthoritiesaresatisfiedthat
thefactthatthegoodsweredefectiveornotinaccordancewithcontract
couldnotnormallyhavecometolightinthecourseoftesting;
b)whichhavebeenputintofreecirculationinpursuanceofacontractof
salethetermsofwhich,andinparticularthesellingprice,hadbeen
drawnupinthelightofthedefectivenatureofthegoods.

Article 10 1
Theprovisions ofArticles 6to9shall notapply togoods sold "bytheimpor­
terafter ithadbeen ascertained that they wore defective .ornotinaccordance
with contract# .
^ £
Goods inaspécial situation
\
Article 11 ,
1...Import duties shall berepaid or :remitted ,insofar asthecompetent autho­
rities are satisfied that the amount ofduties calculated asdue relates
togoods inoneofthefollowing special situations :
a)goods which ,through nofault ofthedeclarant ,ithasnotbeenpossible
todeliver totheconsignee ; .
b)good3 addressed totheconsignee inerror bytheconsignor }
c)goods found tobeunsuitable fortheuseforwhich theconsignee intended
them because ofafactual error inhisorder } • : •
d)goods ,theuseofwhich bytheconsignee forthepurpose intended is
prevented ormaterially restricted asaresult ofmeasures ofageneral
nature taken after thedata ofclearance byanauthority orother body
having theappropriate power ofdecision ;
e)goods ,inrespqet ofwhich anapplication fortotal orpartial duty
relief ,submitted atthetime ofdelivery oftheentry forfree circu­
lation forthose goods ,isrefused after thegoods have been cleared ;

•*»12•»
f)goodswhichreachtheconsigneeafterthebindingdeliverydatesstipu­
latedinthecontractinpursuanooof..whichthegoodswereputintofree
circulation ;
g)goodswhichithasnotbeenpossibleto'sellinthecustomsterritoryof
theCommunityandwhicharedeliveredfreeofchargetocharitabletodies:
-carryingouttheiractivitiesinathirdcountry,providedthatthey
arerepresentedintheCommunity
or
-carryingouttheiractivitiesinthecustomsterritoryoftheCommunity,
providedthattheyareeligibleforreliefinthecaseofimportation
forfreecirculationofsimilargoodsfromthirdcountries *
2.Importdutiesshallberepaidorremittedforoneofthereasonssetoutin
paragraph1onthesubmissionofanapplicationtotheappropriate customs
officewithinaperiodofsixmonthsfromthedatethosedutieswereentered
; *<•
intheaccountsoftheauthorityresponsiblefortheircollection.
However,thecompetentauthorities maypermitthistimelimittobeexceeded
inexceptionalcaseswherethereisgoodreasonfordoingso.
t'
Article12
1.RepaymentorremissionofimportdutiesongoodsspecifiedinArticle11(l)
shall,exceptwherethegoodsinquestionaredestroyedbyorderofapublic
authorityorwheretheyaredeliveredfreeofchargetocharitablebodies
carryingouttheiractivities 'intheCommunity,beconditionalunderthecon­
trolof.thecompetentauthoritiesupontheirre-exportation/outsidethecus­
tomsterritoryoftheCommunity.
However,thepersonconcernedmay,whencircumstances permit,beauthorised
todestroythegoodsathisownexpenseandunderthecontrolofthecompetent
authoritiesinsteadofexportingthem.
t
•A•/•••

i-13*
llheresuchauthorised ,destructionofthegoodsresultsinthe'production
ofwasteorscrapproductswhicharenotthemselvesexportedoutsidethe
•customsterritoryoftheCommunity ^anyimportdutiestowhichthosewaste
orscrapproductsmaybeliableshallbechargedinaccordancewiththerules
ofassessmentapplicabletothematthedateofdestruction#
2.Thecustomsformalitiesrelatingtothere–exportationordestructionofthe
goodsundertheconditionslaiddowninparagraph1mustbecompletedwithin
aperiodoftwomonthsfromthedateofthecompetentauthorities' decision
torepayorremit.
Wherethocompetentauthoritiesconsideritpossible,theymayattherequest
ofthepersonconcerned,authorisethecustomsformalitiesrelatingtothe
re–exportationordestructionofthegoodstobecompletedbeforehaving
ruledontheapplicationforrepaymentorremissionofimportduties*Suchan
authorisation shallbeentirelywithoutprejudicetothedecisionofthecom­
petentauthorities onthatapplication.
1.
3.Inadditionjthecompetentauthorities mustbesatisfiedthat;/
a)thegoodshavebeenneithersoldbytheimporternorused,exceptfor
suchinitialuseasmayhavebeennecessaryfortheascertainment ofthe
factualevidencesupportingtherequestforrepayment;
b)thegoodsinrespectofwhichrepaymentorremissionofimportdutiesis
requestedarethesamegoodsaswereimportedfreecirculation.
Article13
Whereitisnotacompletearticlethat,i.sre-exportedordestroyed,butone
ormorepartsofcomponentsorthatarticle,theprovisionsofArticle8shall
apply.
*••••

-14-
F«Other situations which maygive rise to "therepayment orremission of
import dutieg ,s
Article 14
Import duties mayberepaid orremitted insituations resulting from special
circumstances ,inwhich nonegligence ordeception maybeattributed tothe
person concerned andwhich warrant equitable treatment .
Theconditions under which theprovisions oftheprevious paragraph' areto
apply shall bedetermined inaccordance with theprocedure luid down in
Article 23(2),
•'-■ - TITL3 II
Repayment orremission ofexport
duties .
Article 15
Theprovisions ofArticles 2,3and14ofthis Regulation shall apply ,as
appropriate ,torepayment orremission ofexport duties .
•TITL3 III
Provisions concerning appli cation s
for repayment orremission ofimport orexport duties
Article 16
Import orexport duties shall berepaid toorremitted infavour ofonly
theperson whopaid orisliable topaythose duties ,oranyperson towhom
his rights areassigned
Save where thecompetent authorities repay orremit attheir owninitiative
inaccordance with theprovisions ofArticle 2(2)tsecond subparagraph ,or
Article 3(2),second subparagraph ,repayment orremission shall bemade
only onthesubmission ofanapplication tothose authorities inaccordance
with theconditions laid down inArticles 17and18bytheperson specified
intheprevious paragraph orbyhisrepresentative .

Article17
Applications forrepaymentorremissionofimportorexportdutiesmust"be
submittedtothecustomsofficewherethedutiesinquestionwereentered
intheacoountsoftheauthorityresponsiblefortheircollection,unless
thecompetentauthoritiesdesignateanotherofficeforthispurpose.
I
Applications mustbeaccompanied byalltheevidenceintheapplicant's
possession,,sothatthecompetentauthorities maydecideon"thisapplies*-^
tiontakingdueaccountofthereasonsputforwardforrepaymentorre­
missionofimportorexportduties.Wheretheyconsideritnecessary,the
competentauthorities maylaydownatimelimitfortheproductionbythe
applicantofadditionalevidence.
Perthepurposesofthefirstsubparagraph ofparagraph1,"customsoffice"
shallmeananyresponsibleofficewhereamountsofimportorexportduties
c!.ueareenteredintheaccounts,evenifthatofficedoesnotformpartof
thecustomsadministration .
•1
Article18
Incaseswhererepaymentorremissionofimportdutiesisconditional upon
there-exportation ofthegoods,andthecustomsformalitiesrelatingto
thisre-exportation arecarriedoutatacustomsofficeotherthanthatto
vrhichtheapplication hadtobesubmitted,theapplicantmustsendacopy
ofhisapplicationtothecustomsofficeinquestioninsufficienttimefor
thisofficetotakeallmeasuresnecessaryfortheidentification ofthe
goods.Nevertheless $wherethetwocustomsofficesaresituatedinthesame
MemberState,thecompetentauthoritiesinthatStatemaylaydowndifferent
methodsofadministrative co-operation betweentheoustomsofficesconcerned.

Theevidencerelatingtotheidentification ofthegoodsandtotheproof
thattheyhavebeenre-exportedoutsidethecustomsterritoryoftheCommu­
nityshall "bepassedasquicklyaspossibletothecustomsofficewherethe
application wassubmitted.
2»Theprovisionsofparagraph1shallapply,asappropriate,whenre-exportation
ofthegoodsisreplacedbytheirdestructionunderthecontrolofcompetent
authoritiesotherthanthoseofthecustomsofficewheretheapplicationfor
repaymentwassubmitted.
'3.Themethodsofadministrative co–operationbetweenMemberStatesforthe
applicationofthisArticleshallbedeterminedinaccordancewiththepro­
cedurespecifiedinArticle23(2).
TITLEIV
Finalprovisions
Article19
SaveasprovidedinArticle6(2),secondsubparagraph,andArticle11(2)1
secondsubparagraph,theperiodswithinwhichthisRegulationprovidesthat
anapplicationforrepaymentorremissionshallbesubmittedmaynetbeexter.unc "
unlessthepersonconcernedcanprovethathewas.preventedbyunavoidableacci­
dentorforcemajeurefromsubmittinghisapplicationwithintheproscribed
periods.
Article20
ExceptinthecasespecifiedinArticles2,3and11(l)(a)and(b)importor
exportduties .shallnotberepaidorremittedundertheconditionslaiddown
inthisRegulationunlesstheamounttoberepaidorremittedexceeds5units
ofaccount*

-17-
Article 21
Theprovisions ofthis Regulation shall bewithout prejudice tothe
application ofprovisions inforce inMember States permitting the
competent authorities toremit import orexport duties infavour of
debtors known tobeinsolvent .
Article 22
1«Goods which ,intheframework ofthecommon agricultural policy ,are
putinto free circulation under animport licence oradvance fixing
certificate shall benefit from theprovisions ofArticles 4,6and11
"•insofar astheauthorities have taken thenecessary steps tocancel
the effects ofputting those goods into free circulation asfaras
thecertificate isconcerned under which theimportation took place *
2«Theprovisions ofparagraph 1shall apply also inthecase ofre-
exportation ordestruction ofthegoods inpursuance ofthepro­
visions ,ofArticle 14a
Article 23
laTheCommittee onDuty-Jrree Admission setupunder Article 7°f
Council Regulation EEC/l798/75of10July 1975 on "fcheimportation
free ofCommon Customs Tariff duties ofarticles of Educational ,
scientific orcultural nature mayexamine anyquestion ontheappli­
cation ofthis Regulation which mayberaised byitschairman ,
either onhisowninitiative orattherequest ofarepresentative
ofaMember State .
••••

-18
2.Theprovisionsnecessaryfor"theapplicationofArticles3,4f6,
7,11112,14,15117and.18ofthisRegulationshallbeadopted
inaccordancewiththeproceduredescribedinArticle9(2)and(3)
ofCouncilRegulationEE/1798/7510July1975on"theimportation
freeofCommonCustomsTariffdutiesofarticlesofaneducational ,
scientificorculturalnature.
Article24
ThisRegulationshallenterintoforcethreemonthsaftertheday
ofitspublicationintheOfficialJournaloftheEuropeanCommunities.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicable
inallMemberStates.
DoneatBrussels
PortheCouncil
ThePrésident