Commission Regulation (EEC) No 4142/87 of 9 December 1987 determining the conditions under which certain goods are eligible on import for a favourable tariff arrangement by reason of their end-use
Date: 1987-12-09
Institutions: European Commission
Subjects: import, tariff preference













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31987R4142

Commission Regulation (EEC) No 4142/87 of 9 December 1987 determining the conditions under which certain goods are eligible on import for a favourable tariff arrangement by reason of their end-use  


Official Journal L 387 , 31/12/1987 P. 0081 - 0094 





COMMISSION REGULATION (EEC) N° 4142/87of 9 December 1987determining the  conditions under which certain goods are eligible on import for a favourable tariff arrangement by  reason of their end-useTHE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) N° 2658/87 of 23 July 1987 on the tariff and statistical  nomenclature and on the Common Customs Tariff (1) and in particular Article 11 thereof, Whereas Council Regulation (EEC) N° 950/68 of 28 June 1968, on the Common Customs Tariff (2), as  last amended by Regulation (EEC) N° 3529/87 (3), established the Common Customs Tariff on the basis  of the nomenclature of the Convention of 15 December 1950 concerning the nomenclature to be used  for the classification of goods in customs tariffs; Whereas on the basis of Council Regulation (EEC) N° 97/69 of 16 January 1969 on measures to be  taken for theuniform application of the nomenclature of the Common Customs Tariff (4), as last  amended by Regulation (EEC) N° 2055/84 (5), Commission Regulation (EEC) N° 1535/77 (6), as last  amended by the Act of Accession of Spain and Portugal, determined the conditions under which  certain goods are eligible on import for a favourable tariff arrangement by reason of their  end-use; Whereas Regulation (EEC) N° 2658/87 has repealed and replaced, on the one hand, Regulation (EEC) N°  950/68 in adopting the new tariff and statistical nomenclature (combined nomenclature) based on the  International Convention on the Harmonized Commodity Description and Coding System and, on the  other hand, Regulation (EEC) N° 97/69; whereas it is consequently appropriate, for reasons of  clarity, to replace Regulation (EEC) N° 1535/77 by a new regulation taking over the new  nomenclature as well as the new legal base; whereas, for the same reasons, it is appropriate to  incorporate in this new text all the amendments made to date; Whereas certain provisions of Regulation (EEC) N° 2658/87 and other Community provisions, such as  those which relate to tariff suspensions or quotas, to the commonagricultural policy or to  the application of international agreements concluded by the European Communities, make the  eligibility of goods for a favourable tariff arrangement on import, by reason of their end-use,  subject to conditions laid down in Community legislation; Whereas steps should be taken to avoid that these conditions, which traditionally take the form of  administrative formalities and controls, differ between Member States, a situation liable to give  rise to disparities in the application of the combined nomenclature and to deflections of trade and  economic activity; whereas, in the interests of all concerned and in order to lighten as far as  possible the burden falling on national administrations, there should be established a Community  control procedure for the end-use in goods; Whereas, in accordance with customary practice, it is necessary to provide that the goods can be  transferred within the Community; whereas it is moreover appropriate that, having regard to the  objectives of this Regulation, there should be provision that, when consigned from one Member State  to another, the goods should be accompanied, as far as the competent customs office in the Member  State of destination where the customs formalities are carried out which enable the transferee to  take charge of the goods, by the control copy T 5 - provided for in Commission Regulation (EEC) N°  2823/87 of 18 September 1987 on documents to be used for the application of Community measures  involving the control of the use and/or destination of goods (7); Whereas, in view of the tariff benefit attaching to the particular end-use concerned, importers are  normally in a position to put the goods into free circulation in full knowledge of the  circumstances; whereas the declaration that the goods will be put to the prescribed end-use must,  in principle, be of an irreversible nature; whereas, however, where for reasons relating either to  the circumstances of the holder of the authorization or to the goods themselves it is impossible  for the goods to be put to the prescribed end-use, provision should be made for such goods to be  admitted for normal home use or exported outside Community customs territory or destroyed under  customs supervision; Whereas it is necessary to provide that goods for a specified end use be classified under the  correct subheading of the combined nomenclature, even if their classification under another  subheading would give rise to the same benefit; whereas, in such a case, the provisions of this  Regulation should not be applied to such goods; Whereas the measures provided for in this Regulation are in accordance with the opinion of the  Nomenclature Committee, HAS ADOPTED THIS REGULATION: Article 11.  This Regulation determines the conditions to be applied to the  admission of goods put into free circulation under a favourable tariff arrangement by reason of  their end-use. However, this Regulation does not apply to goods listed in the Annex. 2.  All goods for a specified end-use for which the import duties applicable in the end-use regime  are not lower than those which would be due if that arrangement did not apply shall be classified  in the end-use tariff subheading of the combined nomenclature, without application of the  provisions of this Regulation. Article 2For the purposes of this Regulation, 'amount of uncollected import duties' shall mean  the difference between, on the one hand, the amount of import duties which result from the  application of the favourable tariff arrangement referred to in Article 1 and, on the other hand,  the amount of import duties which would be due if that arrangement did not apply. The operative  date for determining the amount of uncollected import duties shall be the date of acceptance by the  competent authorities of the entry for release of the goods into free circulation. For the purposes of this Article, 'import duties' shall include customs duties and charges having  equivalent effect, agricultural levies and other import charges provided for under the common  agricultural policy or under the specific arrangements applicable, in pursuance of Article 235 of  the Treaty, to certain goods resulting from the processing of agricultural products. Article 31.  The benefit of the tariff arrangement referred to in Article 1 shall be conditional  upon the granting by the competent authorities of the Member State in which the goods are declared  for entry into free circulation, of a written authorization to the person importing those goods  into free circulation or having them so imported. 2.  Without prejudice to the provisions of the following Articles, the granting of the  authorization provided for in paragraph 1 shall impose an obligation to: (a)  put the goods to the prescribed end-use; (b)  pay the amount of uncollected import duties if the goods are not put to the prescribed  end-use; (c)  keep records such as to enable the competent authorities to carry out any checks which they  consider necessary to ensure that the goods are put to the prescribed end-use, and to preserve such  records for such period as is required under the relevant provisions in force; (d)  permit inspection of the records provided for in subparagraph (c); and(e)  submit to any  other measure of control which the competent authorities may deem appropriate to check the actual  use of the goods and provide any information required for that purpose. 3.  The competent authorities may withhold the authorization from persons unable to offer the  safeguards considered necessary. 4.  The granting of the authorization may be subject to the provision of security fixed by the  competent authorities. Article 41.  The competent authorities may, if they consider it necessary, limit the period of  validity of any authorization granted in accordance with Article 3. 2.  The authorization granted in accordance with Article 3 may be revoked by the competent  authorities if the holder of the authorization no longer fulfils one or more of the obligations or  conditions provided for in this Regulation, or if he can no longer offer the safeguards considered  necessary by the competent authorities. 3.  In cases where the authorization is revoked by the competent authorities, the holder shall  immediately pay the amount of uncollected import duties for those goods which have not yet been put  to the prescribed end-use. Article 5The goods must have been put to the prescribed end-use within one year from the date of  acceptance by the competent authorities of the entry for their release into free circulation. The  competent authorities may however, extend the period if the goods have not been put to the end-use  on account either of inevitable accident or of force majeure or for reasons inherent in the  processing of the goods. Article 61.  If, without prejudice to the provisions of Articles 7 and 11, the goods have not  been put to the prescribed end-use on expiry of the period referred to in Article 5, the amount of  uncollected import duties shall be paid, without prejudice to any default interest chargeable, to  the competent authorities of the Member State in which the goods were declared for entry into free  circulation or, where Article 9 applies, were last placed under customs control. 2.  Waste and scrap which result necessarily from the normal working or processing of the goods,  together with losses due to natural causes, shall be regarded as goods having been put to the  end-use unless Community legislation provides otherwise. 3.  In cases of necessity, duly justified by the holder of the authorization, the competent  authorities may authorize the common storage of goods as referred to in the first paragraph of  Article 1 with goods of the same kind and quality and having the same technical and physical  characteristics. Where goods are stored in accordance with the preceding subparagraph, this  Regulation shall apply to a quantity of goods equivalent to that imported under this Regulation. Article 7The goods referred to in the first paragraph of Article 1may be transferred within the  Community. The transfereemust hold an authorization granted in accordance with Article 3. Notwithstanding the provisions of Article 5, all the goods must have been put to the prescribed  end-use within one year from the date of transfer. This period may, however, be extended as  provided for in Article 5. Article 8All transfers within a Member State shall be notified to the competent authorities. The  form of the notification, the period of time in which it must be made and any other requirements  shall be determined by the competent authorities. The notification shall state clearly the date of  the transfer of the goods. With effect from this date the transferee shall assume the obligations arising under this  Regulation in respect of the transferred goods. Article 91.  Where goods as referred to in the first paragraph of Article 1 are consigned from  one Member State to anotherthe competent office in the Member State of departure shall issue a  control copy T 5, in accordance with the procedure laid down in Regulation (EEC) N° 2823/87. 2.  One of the following statements shall be inserted in capital letters in the box reserved for  the description of the goods on the customs document relating to the consignment of the goods: - DESTINO ESPECIAL, - SAERLIGT ANVENDELSESFORMAAL, - BESONDERE VERWENDUNG, - AAÉAEÉÊÏÓ ÐÑÏÏÑÉÓÌÏÓ, - END USE, - DESTINATION PARTICULIÈRE, - DESTINAZIONE PARTICOLARE, - BIJZONDERE BESTEMMING, - DESTINO ESPECIAL. 3.  The control copy T 5 shall accompany the goods as far as the competent office where the customs  formalities are carried out which enable the transferee to take charge of the goods. This control copy shall include: - in boxes 31 and 33, respectively, the description of the goods as at the time of consignment and  the appropriate combined nomenclature heading or subheading, - in box 104, one of the following statements in capital letters: - DESTINO ESPECIAL: REGLAMENTO (CEE) Ng 4142/87- SAERLIGT ANVENDELSESFORMAAL: FORORD-NING (EOEF) Nr.  4142/87- BESONDERE VERWENDUNG: VERORDNUNG (EWG) Nr. 4142/87- AAÉAEÉÊÏÓ ÐÑÏÏÑÉÓÌÏÓ: ÊÁÍÏÍÉÓÌÏÓ (AAÏÊ)  UEñéè. 4142/87- END USE: REGULATION (EEC) N° 4142/87- DESTINATION PARTICULIÈRE: RÈGLEMENT (CEE) Ng  4142/87- DESTINAZIONE PARTICOLARE: REGOLA-MENTO (CEE) n. 4142/87- BIJZONDERE BESTEMMING:  VERORDENING (EEG) Nr. 4142/87- DESTINO ESPECIAL: REGULAMENTO (CEE) Ng. 4142/87- in box 106; (a)  in cases where the goods have undergone any manufacturing or processing operations after being  admitted to free circulation, the descriptionand heading or subheading in the combined  nomenclature applicable to them at the time of their admission to free circulation; (b)  the registered number and date of the declaration for entry into free circulation and the name  and address of the customs office where the declaration was made. 4.  The provisions of this Article shall apply equally to goods referred to in the first paragraph  of Article 1 which in the course of transport between two points within the Community cross the  territory of Austria or Switzerland and are re-consigned from one of those territories. Notwithstanding the provisions of Article 11 (3) of Regulation (EEC) N° 2823/77 the original of the  control copy T 5 shall accompany the goods to the customs office referred to in the first  subparagraph of paragraph 3. The office of departure shall specify the period within which the goods must be re-entered at the  customs office referred to in the first subparagraph of paragraph 3. 5.  Without prejudice to the application of the transit provisions, and in particular Council  Regulation (EEC) N° 222/77 the obligations of the transferor deriving from this Regulation shall  pass to the transferee on the date on which the goods are placed at the disposal of the latter by  the competent customs office. 6.  The control copy T 5 shall be sent without delay to the office of departure after having been  endorsed under 'Remarks' in the box entitled 'Control as to use and/or destination' by the customs  office referred to in the first subparagraph of paragraph 3 with one of the following statements: - MERCANCÍAS PUESTAS A DISPOSICIÓN DEL CESIONARIO EL . (1)- VARERNE STILLET TIL RAADIGHED FOR  MOD-TAGEREN DEN . (1)- WAREN DEM UEBERNEHMER ZUR VERFUEGUNG GESTELLT AM . (1)- AAÌÐÏÑAAÕÌÁÔÁ ÔAAÈAAÍÔÁ  ÓÔÇ AEÉÁÈAAÓÇ AAÊAAÉÍÏÕ ÐÑÏÓ ÔÏÍ ÏÐÏÉÏ AAÊ×ÙÑÇÈÇÊÁÍ ÔÇÍ . (1)- GOODS TRANSFERRED TO THE TRANSFEREE ON .  (1)- MARCHANDISES MISES À LA DISPOSITION DU CESSIONNAIRE LE . (1)- MERCI MESSE A DISPOSIZIONE DEL  CESSIO-NARIO IL . (1)- GOEDEREN TER BESCHIKKING GESTELD VAN DEGENE DIE OVERNEEMT OP . (1)-  MERCADORIAS POSTAS À DISPOSIÇÃO DO CESSIONÁRIO EM . (1)Article 10The competent authorities  shall not approve the use of the goods, otherwise than as provided for by the favourable tariff  arrangement referred to in Article 1, unless the holder of the authorization can prove to their  satisfaction that it has been impossible for reasons relating to his circumstances or to the goods  themselves for the goods to be put to the prescribed end-use. The approval referred to in the preceding paragraph shall be conditional on the holder of the  authorization paying the amount of the uncollected import duties, without prejudice to any default  interest chargeable. Article 111.  The competent authorities shall not approve the export of the goods outside the  customs territory of the Community or the destruction of the goods under customs supervision unless  the holder of the authorization can prove to their satisfaction that it has been impossible for  reasons relating to his circumstances or to the goods themselves for the goods to be put to the  prescribed end-use. In neither case shall the amount of uncollected import duties be payable. 2.  Where the goods are destroyed, any resulting products which are not exported outside the  customs territory of the Community, shall be charged with import duty at the rates applicable on  the date when the goods were destroyed. Article 12For the purposes of this Regulation, the territory of the Benelux Economic Union shall  be considered to be a single Member State. Article 13Regulation (EEC) N° 1535/77 is hereby repealed. Article 14Each Member State shall inform the Commission of the steps taken by its central  administration for the purposes of applying this Regulation. The Commission shall forthwith communicate this information to the other Member States. Article 15This Regulation shall enter into force on 1 January 1988. This Regulation shall be binding in its entirety and directly applicable in all  Member States. Done at Brussels, 9 December 1987. For the CommissionCOCKFIELDVice-PresidentSPA:L888UMBE25.95FF: 8UE0;   SETUP: 01;   Hoehe: 2213  mm;   374 Zeilen;   17404 Zeichen; Bediener: PUPA   Pr.: C; Kunde: 40644 England                   (1) OJ N° L 256, 7. 9. 1987, p. 1. (2) OJ N° L 172, 22. 7. 1968, p. 1. (3) OJ N° L 336, 26. 11. 1987, p. 3. (4) OJ N° L 14, 21. 1. 1969, p. 1. (5) OJ N° L 191, 19. 7. 1984, p. 1. (6) OJ N° L 171, 9. 7. 1977, p. 1. (7) OJ N° L 270, 23. 9. 1987, p. 1. (1) Date referred to in paragraph 5 of this Article. ANNEX >TABLE>