2001/283/EC: Decision No 1/2001 of the EC-Turkey Customs Cooperation Committee of 28 March 2001 amending Decision No 1/96 laying down detailed rules for the application of Decision No 1/95 of the EC-Turkey Association Council
Date: 2001-03-28
Institutions: Customs Cooperation Committee
Subjects: EU Member State, Türkiye, carriage of goods, customs cooperation, customs regulations, movement certificate

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Official Journal of the European Communities

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DECISION No 1/2001 OF THE EC-TURKEY CUSTOMS COOPERATION COMMITTEE

of 28 March 2001

amending Decision No 1/96 laying down detailed rules for the application of Decision No 1/95 of
the EC-Turkey Association Council

(2001/283/EC)

THE CUSTOMS COOPERATION COMMITTEE,

Having regard to the Agreement of 12 September 1963 estab-
lishing an Association between the European Economic
Community and Turkey,

Having regard to Decision No 1/95 of the EC-Turkey Associa-
tion Council of 22 December 1995 on implementing the final
phase of the customs union (1) and in particular Article 3(6),
Article 13(3) and Article 28(3) thereof,

Whereas:

(1)

There is a need to amend Decision No 1/96 of the
Customs Cooperation Committee of 20 May 1996
laying down detailed rules
the application of
Decision No 1/95 of
the EC-Turkey Association
Council (2), as last amended by Decision No 2/97 of the

for

EC-Turkey Customs Cooperation Committee (3),
in
respect of the conditions under which A.TR. certificates
are issued and the subsequent verification of A.TR. certi-
ficates.

(2)

(3)

Adjustments occurred during the implementation of the
final phase of
the EC-Turkey customs union, which
make amendments necessary to Decision No 1/96.

As from 1 January 2001, Turkey will apply for the
products covered by Decision 1/95 the same customs
duties in respect of third countries as the Community
due to the expiry of the exception set out in Article 15
of Decision No 1/95,

HAS DECIDED AS FOLLOWS:

TITLE I

GENERAL PROVISIONS

Article 1

This Decision sets out implementing provisions for Decision No 1/95 of the EC-Turkey Association
Council, hereafter referred to as the ‘basic Decision’.

For the purposes of this Decision:

Article 2

1.

2.

‘third country’ shall mean a country or territory which does not belong to the customs territory of the
EC-Turkey customs union;

‘part of the customs union’ shall mean, on the one hand, the customs territory of the Community and,
on the other hand, the customs territory of Turkey.

CUSTOMS PROVISIONS APPLICABLE TO TRADE IN GOODS BETWEEN THE TWO PARTS OF THE
CUSTOMS UNION

TITLE II

CHAPTER 1

General

Article 3

Without prejudice to the provisions on free circulation laid
down in the basic Decision, the Community Customs Code and
its implementing provisions, which are applicable in the
customs territory of the Community, and the Turkish Customs
Code and its implementing provisions, which are applicable in
the customs territory of Turkey, shall apply in trade in goods
between the two parts of the customs union under the condi-
tions laid down in this Decision.

Article 4

For the implementation of Article 3(4) of

1.
the basic
Decision, the import formalities shall be considered as having
been complied with in the exporting State by the validation of
the document necessary to enable the free circulation of the
goods concerned.

2.
The validation referred to in paragraph 1 shall cause a
customs debt on importation to be incurred. It shall also give
rise to the application of
the commercial policy measures
described in Article 12 of the basic Decision and to which the
goods may be subject.

(1) OJ L 35, 13.2.1996, p. 1.
(2) OJ L 200, 9.8.1996, p. 14.

(3) OJ L 249, 12.9.1997, p. 18.

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The moment when such customs debt is incurred shall be
3.
deemed to be the moment when the customs authorities accept
the export declaration relating to the goods in question.

(i)

(ii)

The debtor shall be the declarant. In the event of indirect
4.
representation, the person on whose behalf the declaration is
made shall also be a debtor.

5.
The amount of the customs duties corresponding to this
customs debt shall be determined under the same conditions as
in the case of a customs debt resulting from the acceptance, on
the same date, of the declaration for release for free circulation
of the goods concerned for the purpose of terminating the
inward processing procedure.

CHAPTER 2

Provisions concerning administrative cooperation for the
movement of goods

Article 5

Without prejudice to Article 11, proof
the necessary
conditions for implementation of the provisions on free circu-
lation for industrial products between the Community and
Turkey are met shall be provided by documentary evidence
issued at the exporter's request by the customs authorities of
Turkey or of a Member State.

that

Article 6

The documentary evidence referred to in Article 5 shall
1.
be the A. TR. movement certificate. The specimen of this form
is contained in Annex I.

The A. TR. certificate may be used only when the prod-
2.
ucts are transported directly from the Community to Turkey or
from Turkey to the Community. However, products consti-
tuting one single consignment may be transported through
other territories with, should the occasion arise, transhipment
or temporary warehousing in such territories, provided that
they remain under the surveillance of the customs authorities
in the country of transit or warehousing and do not undergo
operations other than unloading, reloading or any operation
designed to preserve them in good condition.

Products from Turkey or from the Community may be trans-
ported by pipeline across territory other than that of
the
Community or that of Turkey.

3.
Evidence that the conditions set out in paragraph 2 have
been fulfilled shall be supplied to the customs authorities of the
importing country by 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
ships, or the other means of transport used; and

the names of

(iii) certifying the conditions under which the products

remained in the transit country; or

(c) failing these, any substantiating documents.

Article 7

An A. TR. movement certificate shall be endorsed by the
1.
customs authorities of
the exporting State when goods to
which it relates are exported. It shall be made available to the
exporter as soon as actual exportation has been effected or
ensured.

2.
An A. TR. movement certificate may be endorsed only
where it can serve as the documentary evidence required for
the purpose of implementing the free circulation provided for
in the basic Decision.

3.
The exporter applying for the issue of an A. TR. move-
ment certificate shall be prepared to submit at any time, at the
request of the customs authorities of the exporting State where
the A. TR. movement certificate is issued, all appropriate docu-
ments proving the status of the products concerned as well as
the fulfilment of the other requirements of the basic Decision
and this Decision.

the other requirements of

The issuing customs authorities shall

4.
take any steps
necessary to verify the status of the products and the fulfilment
the basic Decision and this
of
Decision. For this purpose, they shall have the right to call for
any evidence and to carry out any inspection of the exporter's
accounts or any other check considered appropriate. The
issuing customs authorities shall also ensure that the certificates
are duly completed. In particular, they shall check whether the
space reserved for the description of the products has been
completed in such a manner as to exclude all possibility of
fraudulent additions.

Article 8

An A.TR. movement certificate must be submitted, within
1.
four months of the date of issue by the customs authorities of
the exporting State, to the customs authorities of the importing
State.

A.TR. movement certificates submitted to the customs
2.
authorities of
the importing State after the final date for
presentation specified in paragraph 1 may be accepted where
the failure to submit these documents by the final date set is
due to exceptional circumstances.

In other cases of belated presentation,

3.
the customs
authorities of the importing State shall accept movement A.TR.
where the goods have been submitted before the said final date.

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Article 9

the official

1.
A.TR. movement certificates shall be made out on the
appropriate form, the specimen of which appears in Annex I,
the Community or in
languages of
in one of
Turkish and in accordance with the provisions of the domestic
law of the exporting State. When certificates are made out in
Turkish, they shall also be made out in one of the official
languages of the Community. They shall be typed or hand-
written in block letters in ink.

2.
Each form shall measure 210 × 297 mm. 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 falsifi-
cation by mechanical or chemical means apparent to the eye.

The Member States and Turkey may reserve the right to print
the forms themselves or may have them printed by approved
printers. In the latter case, each form shall include a reference
to such approval. Each form shall 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 by which it can be identified.

3.
A.TR. movement certificates must be completed in
accordance with the explanatory note contained in Annex II
and any additional rules laid down in the framework of the
customs union.

Article 10

1. Movement certificates shall be submitted to customs
authorities in the importing State in accordance with the
procedures laid down by that State. These authorities may
require a translation of a certificate. They may also require the
import declaration to be accompanied by a statement from the
importer to the effect that the goods meet the conditions
required for the free circulation.

2.
The discovery of slight discrepancies between the state-
ments made in the A.TR. movement certificates and those
made in the document submitted to the customs authorities for
the purpose of carrying out the import formalities for the
goods shall not ipso facto render the certificates null and void
if it is duly established that the certificates correspond to the
goods presented.

3.
Obvious formal errors such as typing errors on A. TR.
movement certificates should not cause these certificates to be
rejected if
these errors are not such as to create doubts
concerning the correctness of the statements made in these
certificates.

4.
In the event of the theft, loss or destruction of an A. TR.
movement certificate, the exporter may apply to the customs
authority which issued it for a duplicate to be made on the
basis of the export documents in their possession. The dupli-
cate A.TR. form issued in this way must be endorsed in box 8,
with one of the following words together with the date of issue
and serial number of the original certificate:

— DUPLICADO

— DUPLIKAT

— DUPLIKAT

— ΑΝΤΙΓΡΑΦΟ

— DUPLICATE

— DUPLICATA

— DUPLICATO

— DUPLICAAT

— SEGUNDA VIA

— KAKSOISKAPPALE

— DUPLIKAT

— İKINCI NÜSHADIR.

Article 11

1.
By way of derogation from Article 7, a simplified proce-
dure for the issue of A. TR movement certificates can be used
in accordance with the following provisions.

2.
The customs authorities in the exporting State may
authorise any exporter, hereinafter referred to as an ‘approved
exporter’, making frequent shipments for which A. TR. move-
ment certificates may be issued and who offers, to the satisfac-
tion of the competent authorities, all guarantees necessary to
verify the status of the goods, not to submit at the time of the
export to the customs office of the exporting State either the
goods or the application for an A. TR. movement certificate
relating to those goods, for the purpose of obtaining an A. TR.
movement certificate under
laid down in
Article 7.

the conditions

3.
The customs authorities shall refuse the authorisation
referred to in paragraph 2 to exporters who do not offer all the
guarantees which they consider necessary. The competent
authorities may withdraw the authorisation at any time. They
must do so where the approved exporter no longer satisfies the
conditions or no longer offers these guarantees.

The authorisation to be issued by the customs authorities

4.
shall specify in particular:

(a) the office responsible for pre-endorsement of the certi-

ficates;

(b) the manner in which the approved exporter must prove

that those certificates have been used;

(c) in the cases referred to in paragraph 5(b), the authority
competent to carry out the subsequent verification referred
to in Article 15.

5.
The authorisation shall stipulate, at the choice of the
competent authorities that the box reserved for endorsement
by the customs must:

(a) either be endorsed beforehand with the stamp of

the
competent customs office of the exporting State and the
signature, which may be a facsimile, of an official of that
office; or

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(b) be endorsed by the approved exporter with a special stamp
which has been approved by the customs authorities of the
exporting State and corresponds to the specimen in Annex
III. Such stamp may be preprinted on the forms.

products to which it relates if:

(a) it was not issued at the time of exportation because of
errors or involuntary omissions or special circumstances; or

In the cases referred to in paragraph 5(a), one of the
6.
following phrases shall be entered in box 8 ‘Remarks’ of the
A. TR. movement certificate:

(b) it is demonstrated to the satisfaction of the customs author-
ities that an A. TR movement certificate was issued but was
not accepted at importation for technical reasons.

«Procedimiento simplificado»

»Forenklet fremgangsmåde«

„Vereinfachtes Verfahren“

«Απλουστευµένη διαδικασία»

‘Simplified procedure’

«Procédure simplifiée»

«Procedura semplificata»

„Vereenvoudigde regeling”

«Procedimento simplificado»

”Yksinkertaistettu menettely”

”Förenklat förfarande”

”Basitlestirilmis prosedür”.

7.
The completed certificate, bearing the phrase specified in
paragraph 6 and signed by the approved exporter, shall be
equivalent to a document certifying that the conditions speci-
fied in Article 5 have been fulfilled.

Article 12

When goods are placed under the control of a customs office
in the Community or Turkey, it shall be possible to replace the
original A. TR. movement certificate by one or more A. TR.
movement certificates for the purpose of sending all or some
of these goods elsewhere within the Community or Turkey.
The replacement A. TR. movement certificate(s) shall be issued
by the customs office under whose control the products are
placed.

For the implementation of paragraph 1, the exporter
2.
must indicate in his application the place and date of exporta-
tion of the products to which the A. TR. movement certificate
relates, and state the reasons for his request.

The customs authorities may issue an A. TR. movement
3.
certificate retrospectively only after verifying that the informa-
tion supplied in the exporter's application agrees with that in
the corresponding file.

A.TR. movement certificates issued retrospectively must

4.
be endorsed in box 8 with one of the following phrases:

«EXPEDIDO A POSTERIORI»

»UDSTEDT EFTERFØLGENDE«

„NACHTRÄGLICH AUSGESTELLT“

«ΕΚ∆ΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ»

‘ISSUED RETROSPECTIVELY’

«DELIVRE A POSTERIORI»

«RILASCIATO A POSTERIORI»

„AFGEGEVEN A POSTERIORI”

«EMITIDO A POSTERIORI»

”ANNETTU JÄLKIKÄTEEN”

”UTFÄRDAT I EFTERHAND”

”SONRADAN VERILMISTIR”.

Article 13

Article 15

1.
The customs authorities of the Member States of the
Community and of Turkey shall provide each other, through
the European Commission, with specimen impressions of
stamps used in their customs offices for the issue of A, TR.
movement certificates and with the addresses of the customs
authorities responsible for verifying those certificates.

In order to ensure the proper application of this Decision,
2.
the Community and Turkey shall assist each other, through the
competent customs administrations,
in checking the authen-
ticity of A. TR. movement certificates and the correctness of
the information given in them.

Article 14

1.
Notwithstanding Article 7(1), A. TR. movement certi-
ficates may exceptionally be issued after exportation of the

1.
Subsequent verifications of A. TR. movement certificates
shall be carried out at random or whenever the customs
authorities of the importing State have reasonable doubts as to
the authenticity of the certificates, the status of the products
concerned or the fulfilment of the other requirements of the
basic Decision or this Decision.

2.
For the purposes of implementing the provisions of para-
graph 1, the customs authorities of the importing State shall
send the A. TR. movement certificate to the customs authori-
ties of the exporting State, and the invoice,
if it has been
submitted, or a copy of these documents, giving, where appro-
priate, the reasons for the enquiry. In order to assist the verifi-
cation, the customs authorities shall provide all the necessary
documents and any information collected which indicate that
the
is
incorrect.

information on the A. TR. movement

certificate

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The verification shall be carried out by the customs
3.
authorities of the exporting State. For this purpose, they shall
have the right to call for any evidence and to carry out any
inspection of
the exporter's accounts or any other check
considered appropriate.

4.
If the customs authorities of the importing State decide to
refuse the products concerned, the treatment provided for in
the basic Decision while awaiting the results of the verification,
release of the products shall be offered to the importer subject
to any precautionary measures judged necessary.

the results of

The customs authorities requesting the verification shall
5.
be informed of
this verification within a
maximum of 10 months. These results must indicate clearly
whether the documents are authentic and whether the products
concerned were in free circulation in the Community or Turkey
and fulfil the other requirements of the basic Decision and this
Decision.

6.
If, in cases of reasonable doubt, there is no reply within
10 months or if the reply does not contain sufficient informa-
tion to determine the authenticity of the document in question
or the true status of
the requesting customs
the product,
authorities shall, except in exceptional circumstances, refuse the
treatment provided for in the basic Decision.

Article 16

Where disputes arise in relation to the verification procedures
of Article 15 which cannot be settled between the customs
authorities requesting a verification and the customs authorities
responsible for carrying out this verification, or where they
raise a question as to the interpretation of this Decision, they
shall be submitted to the Customs Cooperation Committee.

In all cases, disputes between the importer and the customs
authorities of the importing country shall be settled under the
legislation of the said country.

Article 17

Penalties shall be imposed on any person who draws up, or
causes to be drawn up, a document which contains incorrect
information for
the purpose of obtaining the treatment
provided for in the basic Decision.

CHAPTER 3

Provisions concerning the goods brought by travellers

Article 18

Provided that they are not intended for commercial use, goods
brought by travellers from one part of the customs union to
the other part of the customs union shall benefit from free
movement without being the subject of the certificate provided
for in Chapter 2 when they are declared as goods fulfilling the
conditions for free circulation and there is no doubt as to the
accuracy of the declaration.

CHAPTER 4

Postal consignments

Article 19

Postal consignments (including postal packages) shall benefit
from free movement without being the subject of the certificate
provided for in Chapter 2, provided there is no indication on
the packing or on the accompanying documents that the goods
contained therein do not comply with the conditions set out in
the basic Decision. This indication consists of a yellow label,
the specimen of which is contained in Annex IV, affixed in all
cases of this kind by the competent authorities of the exporting
State.

CUSTOMS PROVISIONS APPLICABLE TO TRADE IN GOODS WITH THIRD COUNTRIES

TITLE III

CHAPTER 1

Provisions

concerning the value of goods

for

customs

customs union other than that from which the goods were
temporarily exported.

purposes

Article 20

The costs of transport and insurance,
loading and handling
charges associated with transport of third country goods after
introduction of the goods into the territory of the customs
union shall not be taken into consideration for customs valua-
tion purposes, provided they are shown separately from the
price actually paid or payable for the said goods.

CHAPTER 2

Outward processing

Article 21

For the purpose of this Chapter, ‘triangular traffic’ shall mean
the system under which the compensating products after
outward processing are released for free circulation with partial
the
or total relief

from import duties in the one part of

Article 22

The use of the triangular traffic for outward processing opera-
tions shall be allowed, at the request of the holder, except for
system with prior
standard exchange
cases where
importation is used.

the

Article 23

1. Where the triangular traffic system is used, information
sheet INF 2 shall be used.

2.
Information sheet INF 2, corresponding to the specimen
and provisions contained in the Community and Turkish
customs provisions, shall comprise one original and one copy
which shall be presented together at the office of entry. Infor-
mation sheet INF 2 shall be made out for the quantity of goods
entered for the procedure. Where it
the
compensating or replacement products will be re-imported in

is expected that

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more than one consignment at different customs offices, the
office of entry shall, at the request of the holder of the author-
isation, issue the requisite number of INF 2 sheets made out for
the quantity of goods entered for the procedure.

In the event of theft, loss or destruction of information
3.
sheet INF 2, the holder of the outward processing operation
may ask the customs office which endorsed it for a duplicate to
be issued. The said office shall comply with this request
provided it can be shown that the temporary export goods in
respect of which the duplicate is requested have not been
re-imported.

The duplicate so issued shall bear one of
indications:

the following

— DUPLICADO
— DUPLIKAT
— DUPLIKAT
— ΑΝΤΙΓΠΑΦΟ
— DUPLICATE
— DUPLICATA
— DUPLICATO
— DUPLICAAT
— SEGUNDA VIA
— KAKSOISKAPPALE
— DUPLIKAT
— IKINCI NÜSHADIR.

The request for the issue of information sheet INF 2 shall
4.
constitute the consent of the holder of the authorisation to
concede the benefit of the total or partial relief from import
duties to another person.

Article 24

1.
The office of entry for the procedure shall endorse the
original and the copy of information sheet INF 2. It shall retain
the copy and return the original to the declarant.

2. Where the office of entry for the procedure considers that
the customs office where the declaration for free circulation
will be presented requires certain authorisation particulars
which do not appear on the information sheet, it shall enter
such particulars on the information sheet.

3.
The original of information sheet INF 2 shall be presented
to the customs office where the goods leave the customs
territory. That office shall certify on the original that the goods
have left the said territory and shall return it to the person
presenting it.

Article 25

1. Where the office of entry for the procedure is called upon
to endorse information sheet INF 2, it shall indicate in box 16
thereof the means used to identify the temporary export goods.

2. Where samples are taken or illustrations or technical
descriptions are used, the office referred to in paragraph 1 shall
illustrations or technical descrip-
authenticate such samples,

tions by affixing its customs seal either on the items, where
their nature permits it, or on the packaging, in such 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

3.
technical descriptions,
authenticated and sealed in accordance with paragraph 2, shall
be returned to the exporter, who shall present them with the
seals intact when the compensating or replacement products
are re-imported.

4. Where an analysis is required and the results will not be
known until after the customs office has endorsed information
sheet INF 2, the document containing the results of the analysis
shall be given to the exporter
in a sealed tamper-proof
envelope.

Article 26

1.
The importer of the compensating or replacement prod-
ucts shall present the original of information sheet INF 2 and,
where appropriate, the means of identification referred to in
Article 25(3) and (4) to the office of discharge when he lodges
the declaration for release for free circulation.

2. Where the compensating or replacement products are
released for free circulation in a single consignment or in more
than one consignment but at the same customs office, that
office shall note on the original of information sheet INF 2 the
quantities of temporary export goods corresponding to the
quantities of compensating or replacement products released
for free circulation.

it shall be
When information sheet
annexed to the corresponding declaration.
is not
it
completely discharged, it shall be returned to the declarant and
the declaration for release for free circulation shall be anno-
tated accordingly.

INF 2 is discharged,
If

information sheet

3. Where the compensating or replacement products are
released for free circulation in more than one consignment at
more than one customs office and Article 23(2) has not been
applied,
the customs office where the first declaration for
release for free circulation is lodged shall, at the request of the
declarant, replace the initial
INF 2 with
further INF 2 sheets made out for the quantity of temporary
export goods not yet released for free circulation. The customs
office shall indicate on the replacement information sheet or
sheets the number of the initial
information sheet and the
customs office which issued it. The quantities entered on the
replacement information sheet or sheets shall be offset against
the quantities entered on the initial information sheet INF 2
which, once discharged in this way, shall be annexed to the
initial declaration for release for free circulation. As each of the
replacement
shall be
annexed to the declaration for free circulation to which it
refers.

information sheets

is discharged,

it

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Article 27

The office of discharge shall be empowered to ask the customs
office which endorsed information sheet INF 2 for post-clear-
ance verification of the authenticity of the information sheet
and the accuracy of the particulars which it contains and any
additional

information entered on it.

The latter customs office shall comply with this request as soon
as possible.

CHAPTER 3

Returned goods

Article 28

1.
Goods of one part of the customs union which, having
been exported from its customs territory, are returned to the
territory of the other part of the customs union and released
for free circulation within a period of three years shall, at the
request of the person concerned, be granted relief from import
duties.

The three-year period may be exceeded in order to take
account of special circumstances.

2. Where, prior to their exportation from the customs terri-
tory of one part of customs union, the returned goods had
been released for free circulation at reduced or zero import
duty because of their use for a particular purpose, exemption
from duty under paragraph 1 shall be granted only if they are
to be re-imported for the same purpose.

Where the purpose for which the goods in question are to be
imported is no longer the same, the amount of import duties
chargeable upon them shall be reduced by any amount levied
on the goods when they were first released for free circulation.
Should the latter amount exceed that levied on the entry for
free circulation of returned goods, no refund shall be granted.

3.
The relief from import duties provided for in paragraph 1
shall not be granted in the case of goods exported from the
customs territory of one part of customs union under the
outward processing procedure unless those goods remain in
the state in which they were exported.

Article 29

The relief from import duties provided for in Article 28 shall
be granted only if goods are re-imported in the state in which
they were exported.

Article 30

Articles 28 and 29 shall apply mutatis mutandis to compen-
sating products originally exported or re-exported subsequent
to an inward processing procedure.

The amount of import duty legally owed shall be determined
on the basis of
the inward
processing procedure, the date of re-export of the compen-
sating products being regarded as the date of release for free
circulation.

the rules applicable under

Article 31

Returned goods shall be exempt
from import duties even
where they represent only a proportion of the goods previously
exported from the customs territory of the other part of the
customs union.

The same applies where the goods consist of parts or accesso-
ries belonging to machines,
instruments, apparatus or other
products previously exported from the customs territory of the
other part of the customs union.

Article 32

1.
By way of derogation from Article 29, returned goods in
one of the following situations shall be exempt from import
duties:

(a) goods which, after having been exported from the customs
territory of the other part of the customs union, have
received no treatment other than that necessary to maintain
them in good condition or handling which alters their
appearance only;

(b) goods which, after having been exported from the customs
territory of the other part of the customs union, received
treatment other than that necessary to maintain them in
good condition or handling other than that altering their
appearance, but which proved to be defective or unsuitable
for their intended use, provided that one of the following
conditions is fulfilled:

— 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

intended use became
their
apparent only after such treatment or handling had
commenced.

2. Where returned goods have undergone treatment or
handling permitted under paragraph 1(b) and such treatment
would have rendered them liable to import duties if they had
come under outward processing arrangements, the rules in
force for charging duty under the said arrangement shall apply.

However, if goods have undergone an operation consisting of
repair or restoration to good condition which became neces-
sary as a result of unforeseen circumstances which arose
outside the customs territories of both parts of the customs
union, 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
such operation, than their value at the time of export from the
customs territory of the other part of the customs union.

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For the purposes of the second subparagraph of para-

3.
graph 2:

(a) ‘repair or restoration to good condition which became
necessary’ shall mean any operation to remedy operating
defects or material damage suffered by goods while they
were outside the customs territories of both parts of the
customs union, without which the goods could no longer
be used in the normal way for the purposes for which they
were intended;

(b) the value of returned goods shall be considered not to be
higher, as a result of the operation which they have under-
gone, than their value at the time of export from the
customs territory of the other part of the customs union,
when the operation does not 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 incorpora-
tion shall be limited to those parts strictly necessary to enable
the goods to be used in the same way as at the time of export.

Article 33

When completing the customs export formalities, the customs
authorities shall, at the request of the person concerned, issue a
document containing the information necessary for identifica-
tion of the goods in the event of their being returned to the
customs territory of one part of the customs union.

Article 34

1.

The following shall be accepted as returned goods:

— goods for which the following documents are produced in
support 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 certified true by the said authorities; or

(b) the information sheet provided for in Article 35.

Where evidence available to the customs authorities at the
customs office of re-importation or ascertainable by them
from the person concerned indicates
the goods
declared for free circulation were originally exported from
the customs territory of the other part of the customs
union, and at the time satisfied the conditions for accep-
tance as returned goods, the documents referred to in (a)
and (b) shall not be required;

that

— goods covered by an ATA carnet issued in the other part of

the customs union.

These goods may be accepted as returned goods within the
limits laid down by Article 28, even when the validity of the
ATA carnet has expired.

In all cases, the following formalities shall be carried out:

— verification of the information given in boxes A to G of the

re-importation voucher,

— completion of

the counterfoil and box H of

the re-

importation sheet,

— retention of the re-importation voucher.

2.
The first indent of paragraph 1 shall not apply to the
international movement of packing materials, means of trans-
port or certain goods admitted under specific customs arrange-
ments where autonomous or conventional provisions lay down
that customs documents are not required in these circum-
stances.

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 re-importation may ask the person
concerned to submit additional evidence, in particular for the
purposes of identification of the returned goods.

Article 35

Information sheet INF 3 shall be drawn up in an original and
two copies on forms which conform to the specimens
contained in the Community and Turkish customs provisions.

Article 36

1.
Information sheet INF 3 shall be issued at the exporter's
request by the customs authorities at the customs office of
exportation at the time of completion of the export formalities
for the goods concerned,
if the exporter declares that it is
probable that these goods will be returned via a customs office
of the other part of the customs union.

2.
Information sheet INF 3 may also be issued, at the expor-
ter's request, by the customs authorities at the customs office of
exportation after completion of the export formalities for the
goods concerned, provided that these authorities can establish,
on the basis of the information at their disposal, that the
particulars
relate to the goods
exported.

in the exporter's

request

Article 37

1.
Information sheet INF 3 shall contain all items of infor-
mation required by the customs authorities for the purpose of
identifying the exported goods.

2. Where it is expected that the exported goods will be
returned to the customs territory of the other part of the
customs union or to the customs territory of both parts of the
customs union through several customs offices other than the
customs office of exportation, the exporter may ask for several
information sheets INF 3 to be issued to cover the total
quantity of the goods exported.

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Similarly, the exporter may ask the customs authorities which
issued an information sheet INF 3 to replace it by several
information sheets INF 3 covering the total quantity of goods
included in the information sheet INF 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.

— DUPLICATO
— DUPLICAAT
— SEGUNDA VIA
— KAKSOISKAPPALE
— DUPLIKAT
— IKINCI NÜSHADIR.

Article 38

The original and one copy of information sheet INF 3 shall be
returned to the exporter for presentation at the customs office
of re-importation. The second copy shall be kept in the official
files of the customs authorities that issued it.

Article 39

The customs office of re-importation shall record on the orig-
inal and on the copy of information sheet INF 3 the quantity of
returned goods exempted from import duties, retaining the
original and sending the copy, bearing the reference number
and the date of declaration for free circulation, to the customs
authorities which issued it.

The said customs authorities shall compare this copy with the
one in their possession and retain it in their official files.

Article 40

In the event of theft, loss or destruction of the original infor-
mation sheet INF 3, the person concerned may ask the customs
authorities which issued it for a duplicate. They shall comply
with this request if the circumstances warrant it. A duplicate so
issued shall bear one of the following indications:

— DUPLICADO
— DUPLIKAT
— DUPLIKAT
— ΑΝΤΙΓΡΑΦΟ
— DUPLICATE
— DUPLICATA

The customs authorities shall record on the copy of informa-
tion sheet INF 3 in their possession that a duplicate has been
issued.

Article 41

1.
At the request of the customs authorities at the customs
office of re-importation, the customs authorities at the customs
office of exportation shall communicate to the former all the
information at their disposal to enable them to determine
whether the goods meet the conditions necessary to benefit
from the provisions of this chapter.

2.
Information sheet INF 3 may be used for the request and
the transmission of the information referred to in paragraph 1.

TITLE IV

FINAL PROVISIONS

Article 42

This Decision shall replace Decision No 1/96.

This Decision shall apply from 1 January 2001.

Done at Ankara, 28 March 2001.

For the Customs Cooperation Committee

The President

O. ÖNAL

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ANNEX I

MOVEMENT CERTIFICATE

1. Exporter (Name, full address, country)

A.TR. No A 000000

3. Consignee (Name, full address, country) (Optional)

4.

2. Transport document (Optional)

No . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Date

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ASSOCIATION
between the
EUROPEAN ECONOMIC COMMUNITY
and
TURKEY

5. Country of exportation

6. Country of destination (1)

7. Transport details (Optional)

8. Remarks

9. Item No

10. Marks and numbers; number and kind of packages (for goods in bulk, indicate the name of

the ship or the number of the railway wagon or road vehicle); description of goods

11. Gross weight
weight (kg) or
other measure
(hl, m3, etc.)

12. CUSTOMS ENDORSEMENT

13. DECLARATION BY THE EXPORTER

Declaration certified
Export document (2):

Form . . . . . . . . . . . . . . . . . . . . . No . . . . . . . . . . . . . . . . . . . . .

Customs office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Issuing country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Place and date)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Signature)

Stamp

I, the undersigned, declare that the goods described
above meet the conditions required for the issue of
this certificate.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Place and date)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Signature)

.
s
e
r
i
u
q
e
r

y
r
t
n
u
o
c

g
n
i
t
r
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p
x
e

e
h
t

e
r
e
h
w

y
l
n
o

e
t
e
l
p
m
o
C

.

y
e
k
r
u
T

r
o

e
t
a
t
S

r
e
b
m
e
M
e
h
t

t
r
e
s
n
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)
1
(

)
2
(

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14. REQUEST FOR VERIFICATION, to:

15. RESULT OF VERIFICATION

Verification carried out shows that this certificate (1)

(cid:1) was issued by the customs office indicated and that the infor-

mation contained therein is accurate.

(cid:1) does not meet the requirements as to authenticity and accuracy

(see remarks appended).

Verification of the authenticity and accuracy of this certificate is
requested

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Place and date)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Place and date)

Stamp

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Signature)

Full address of office making the request

Stamp

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Signature)

(1) Insert X in the appropriate box.

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ANNEX II

EXPLANATORY NOTES FOR THE MOVEMENT CERTIFICATE

I. Rules for completing the movement certificate

1. The A.TR. movement certificate must be completed in one of the languages in which the Agreement is drawn up
and shall comply with the internal laws of the exporting State. When the certificate is completed in Turkish, it shall
also be completed in one of the official

languages of the Community.

2. The A.TR. movement certificate must be typed or handwritten; if the latter, it must be completed in ink in block
letters. It must not contain any erasure or superimposed correction. Any alteration must be made by deleting the
incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person
who completed the certificate and be endorsed by the customs authorities. A description of the products must be
given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a
horizontal line must be drawn below the last line of the description, the empty space being crossed through.

II. Particulars to be entered in the various boxes

1. Enter the full name and address of the person or company concerned.

2. Where appropriate, enter the number of the transport document.

3. Where appropriate, enter the full name and address of the person(s) or company(ies) to whom the goods are to be

delivered.

5. Enter the name of the country from which the goods are exported.

6. Enter the name of the country concerned.

9. Enter the number of the item in question in relation to the total number of articles on the certificate.

10. Enter the marks, numbers, quantity, kind of packages and the normal trade description of the goods.

11. Enter the gross mass of the goods described in the corresponding box 10, expressed in kilograms or other

measure (hl, m3, etc).

12. To be completed by the customs authority. Where appropriate, enter the particulars related to the export

document (type and No of the form, name of the customs office and of the issuing country).

13. Enter the place and date, signature and name of the exporter.

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ANNEX III

Special stamp referred to in Article 11(5)

◄

30 mm

►

(1)

A.TR.

(2)

◄

3
0
m
m

►

(1) Initials or coat of arms of the exporting State.

(2) Such information as is necessary for the identification of the approved exporter.

ANNEX IV

Yellow label referred to in Article 19

◄

49 mm

►

Goods which are not in free circulation
in the EC-Turkey customs union

◄

2
3
m
m

►