Commission Regulation (EEC) No 3803/92 of 23 December 1992 amending 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: 1992-12-23
Institutions: European Commission
Subjects: Union transit, customs document, customs inspection, free circulation, single market, tariff preference













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31992R3803

Commission Regulation (EEC) No 3803/92 of 23 December 1992 amending 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 384 , 30/12/1992 P. 0015 - 0017 





COMMISSION  REGULATION (EEC) No 3803/92of 23 December 1992 amending 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 THE COMMISSION OF THE  EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical  nomenclature and on the Common Customs Tariff  (1), as last amended by Regulation (EEC) No 3800/92,  and in particular Article 11 thereof  (2), Whereas goods covered by the end-use provisions benefit on their release for free circulation from  a reduced or zero rate of duty solely on the grounds, and on the condition that they are used for a  specified purpose; whereas they therefore become entirely free only at the moment they are used for  that purpose or, according to the case, after the time limit provided for under Article 11 (a) of  Commission Regulation (EEC) No 4142/87; Whereas Regulation (EEC) No 4142/87  (3), as last amended by Regulation (EEC) No 1419/91  (4),  provides for the usual Community internal transit procedures to be used where such goods are  consigned from one Member State to another; Whereas, following the establishment of the internal market, the said procedure should be replaced  by a procedure based on the use of the T  5 control copy introduced by Commission Regulation (EEC)  No 2823/87 of 18 September 1987 concerning the documents to be used for the application of  Community measures for verifying the use and/or destination of the goods  (5); whereas Article 9 of  Regulation (EEC) No 4142/87 should therefore be amended accordingly; Whereas the measures provided for in this Regulation are in accordance with the opinion of the  Nomenclature Committee, HAS ADOPTED THIS REGULATION: Article 1 Article 9 of Regulation (EEC) No 4142/87  is hereby replaced by the following: 'Article 9 1.  Where goods covered by the first paragraph of Article 1 are consigned from one  Member State to another the T  5 control copy introduced by Regulation (EEC) No 2823/87 shall be  used according to the procedure laid down in paragraphs 2 to 8. 2.  The consignor shall complete the T  5 control copy in sextuplicate (one original and five  copies). The copies shall be numbered in an appropriate manner. The T  5 control copy shall include: -  in box A ('Office of departure`), the competent customs office in the Member State of  departure; -  in box 2, the name or trading name and full address of the consignor; -  in box 8, the name or trading name and full address of the consignee; -  in the box 'Important note` (below box 14 'Declarant/Representative`), a third indent shall be  inserted, between the two present indents reading 'in the case of goods forwarded under "end use"  control, the consignor indicated below.` -  in boxes 31 and 33, respectively, the description of  the goods as at the time of consignment, including the number of items, and the relevant CN code; -  in box 38, the net mass of the goods; -  in box 103, the net quantity of the goods in words; -  in box 104, after marking the box 'Other (specify)`, one of the following in capital letters: DESTINO ESPECIAL: MERCANC脥AS QUE DEBEN PONERSE A DISPOSICI脫N DEL CESIONARIO [REGLAMENTO (CEE) N掳  4142/87, ART脥CULO 9] SAERLIGT ANVENDELSESFORMAAL: SKAL STILLES TIL RAADIGHED FOR ERHVERVEREN  [FORORDNING (EOEF) Nr. 4142/87, ARTIKEL 9] BESONDERE VERWENDUNG: WAREN SIND DEM UEBERNEHMER ZUR  VERFUEGUNG ZU STELLEN [VERORDNUNG (EWG) NR. 4142/87, ARTIKEL 9] AA脡AE脡脢脧脫 脨脩脧脧脩脡脫脤脧脫: AA脤脨脧脩AA脮脤脕脭脕 脨脧脮  脨脩AA脨AA脡 脥脕 脭AA脠脧脮脥 脫脭脟 AE脡脕脠AA脫脟 脭脧脮 AA脢AE脧脳AA脕 [脢脕脥脧脥脡脫脤脧脫 (AA脧脢) 谩帽茅猫. 4142/87, 脕脩脠脩脧 9] END USE: GOODS  TO BE PLACED AT THE DISPOSAL OF THE TRANSFEREE [REGULATION (EEC) No 4142/87, ARTICLE 9]  DESTINATION PARTICULI脠RE: MARCHANDISES 脌 METTRE 脌 LA DISPOSITION DU CESSIONNAIRE [R脠GLEMENT (CEE)  N掳 4142/87, ARTICLE 9] DESTINAZIONE PARTICOLARE: MERCI DA METTERE A DISPOSIZIONE DEL CESSIONARIO  [REGOLAMENTO (CEE) N. 4142/87, ARTICOLO 9] BIJZONDERE BESTEMMING: GOEDEREN TER BESCHIKKING TE  STELLEN VAN DE CESSIONARIS [VERORDENING (EEG) Nr. 4142/87, ARTIKEL 9] DESTINO ESPECIAL:  MERCADORIAS A P脭R 脌 DISPOSI脟脙O DO CESSION脕RIO [REGULAMENTO (CEE) N掳 4142/87, ARTIGO 9o]; -  in box 106: (a)  where the goods have undergone any manufacturing or processing after being admitted to free  circulation, the description of the goods and the CN code applicable to them at the time of their  release for free circulation; (b)  the registration number and date of the entry for release for free circulation and the name  and address of the customs office in question. -  in box E, on the back of the form, ('For use by Member State of departure`): -  the competent customs office of the Member State of destination; -  the date of dispatch of the goods; 3.  The consignor shall retain the first copy in the records provided for in Article 3 (2) (c) and,  before despatching the goods, transmit the second and third copies to the competent customs office  in the manner described by that office. He shall send the fourth and fifth copies and the original  with the goods to the consignee. The competent customs office shall retain in their records the  second copy and shall forward the third copy to the competent customs office of the Member State  for the consignee. 4.  On receiving the goods, the consignee shall enter them in the records provided for in Article 3  (2) (c), to which he shall attach the original; the fourth copy shall be sent without delay to the  competent customs office of the Member State of destination in the manner prescribed by that Member  State with an indication of the date of arrival. The consignee shall immediately notify customs of  any excess, shortfall, substitution or other irregularity. In addition, he shall forward the fifth  copy to the consignor. 5.  The consignor's obligations under this Regulation shall pass to the consignee on the date  referred to in paragraph 4. Until then, these obligations shall be incumbent on the consignor. 6.  Without prejudice to Article 3 (2) (c), goods consigned under the procedure laid down in this  Article shall be presented neither at the office of departure nor the office of destination. 7.  The provisions of this Article shall apply equally to goods which in the course of transport  between two points within the Community cross the territory of an EFTA country and are reconsigned  from that country. 8.  The customs authorities of the Member State of departure and destination shall carry out  periodic checks at the premises of the consignor and the consignee respectively. The consignor and  consignee shall cooperate in this and provide any information requested.` Article 2 This  Regulation shall enter into force on the third day following its publication in the Official  Journal of the European Communities. It shall apply from 1 January 1993. This Regulation shall be binding in its  entirety and directly applicable in all Member States. Done at Brussels, 23 December 1992. For the Commission Christiane SCRIVENER Member of the  Commission