Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).
Date: 2001-05-04
Institutions: European Commission
Subjects: EU customs procedure, customs inspection, customs territory (EU), customs union, disclosure of information, information technology applications

28.5.2001

EN

Official Journal of the European Communities

L 141/1

I

(Acts whose publication is obligatory)

COMMISSION REGULATION (EC) No 993/2001

of 4 May 2001

amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of
Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EEC) No 2913/92 of 12
October 1992 establishing the Community Customs Code (1),
as
and Council
Regulation (EC) No 2700/2000 (2), and in particular Article
247 thereof,

amended by European Parliament

last

Whereas:

(1)

(2)

(3)

computerised
and

Legal provisions serving to develop, complete and where
appropriate to update the existing legal framework for
the
the
homogenous
full
computerised transit procedure, should be introduced
into Commission Regulation (EEC) No 2454/93 (3), as
last amended by Regulation (EC) No 2787/2000 (4).

system,
operation of

transit
reliable

ensure
the

to

The exchange of
information between the customs
authorities at offices of departure and offices of transit
using information technology and computer networks
follow a more effective control on the transit
will
operations, while at
the same time relieving carriers
from the formality of presenting the transit advice note
to each office of transit.

it

For the monitoring of the use of the comprehensive
guarantee and guarantee waiver
is necessary to
establish a presumed amount of duties and other
charges involved in each transit operation in the cases
where the data needed for
this calculation is not
available. However the customs authorities should be
empowered to assess a different figure on the basis of
other information that may be known to them.

(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 311, 12.12.2000, p. 17.
(3) OJ L 253, 11.10.1993, p. 1.
(4) OJ L 330, 27.12.2000, p. 1.

(4)

(5)

(6)

(7)

(8)

(9)

(10)

For guarantees monitored by the computerised transit
system it should be possible to dispense with the
presentation of paper guarantee documents to the office
of departure.

For the computerised control of the individual guarantee
by means of vouchers it
is appropriate oblige the
guarantor to provide the office of guarantee with any
required information on vouchers issued.

the

attainable

To maximise
from the
benefits
computerised transit system by the customs authorities
and economic operators it is appropriate to extend also
to the authorised consignee the obligation to exchange
information with the office of destination using a
data-processing technique.

The computerised environment will allow a considerable
shortening of the current time-limits for launching the
enquiry procedure.

Access to the electronic transit data will be facilitated by
printing the Movement Reference Number (MRN) as a
standard bar
code on the Transit Accompanying
Document, making the procedure quicker and more
efficient.

II of Regulation (EEC) No 2454/93,
Title III of Part
inward processing,
concerning customs warehousing,
temporary
under
processing
importation
be
and
simplified and rationalised. Chapter I of Title V, which
covers
should be
replaced.

free zones and free warehouses,

control,
processing,

outward

customs

should

Regulation (EEC) No 2913/92 (hereinafter:
(cid:145)the Code(cid:146)),
as amended by Regulation (EC) No 2700/2000, provides
the basis for making the conditions for access to certain
procedures more flexible, by replacing the positive list
by an examination of the economic conditions in the
case
by
under
concentrating the examination of economic conditions
prior to issuing inward processing authorisations on

processing

customs

control,

of

L 141/2

EN

Official Journal of the European Communities

28.5.2001

(11)

(12)

(13)

(14)

(15)

sensitive goods and,
increasing
the application of the taxation method based on the
cost of the process.

in outward processing,

the

between

interaction

processing
The
arrangements and the export
refund system in the
agricultural products and goods sector requires more
detailed rules following the reduction in export subsidies
agreed within the World Trade Organisation.

inward

that

the fact

in each of

The whole body of rules on the customs procedures
with economic impact should be rationalised taking into
account
the five customs
procedures with economic impact a number of identical
provisions apply.
In order to avoid repetition in the
rules, provisions common to two or more procedures
should be contained in a single chapter. This part
concerns in particular authorisations (cid:151) including those
involving several administrations (cid:151) and simplified
authorisation arrangements, stock records, rates of yield,
compensatory interest, methods of discharge, transfers
and administrative cooperation as well as a harmonised
structure for the application and authorisation forms. In
order to introduce more flexibility into procedural rules,
the possibility of granting a retroactive authorisation for
a period of one year under certain conditions should be
provided for.

as

amended by Regulation (EC) No
The Code,
2700/2000, also provides the basis for allowing the
Member States to designate free zones in which customs
checks and formalities shall be carried out and the
provisions
in
debt
the customs
accordance with the requirements of
warehousing procedure. Free zones should therefore be
distinguished according to the type of control to which
they are submitted.

concerning

customs

applied

The transparency of all the rules should be improved by
a more rigorous structure and greater concision in the
as possible
avoiding
provisions
overlapping of customs and agricultural rules.

and

far

by

as

The number of annexes should be significantly reduced.
Some should be incorporated in the text itself (Nos 69a,
74, 95); others should be combined (67 and 68; 70,
75a, 81, 82, 84, 98 and 106; 71, 72 and 83; 85, 86,
88, 89 and 107);
finally, another group should be
deleted, the content of these annexes having rather an
explanatory, illustrative or exemplary nature. Two new
annexes should be created (70 and 73).

(16)

The international trade in worn and packed clothing is
experiencing a rapid growth. In order to facilitate such
trade,
is opportune to specify the origin rule
applicable for worn clothing and other worn articles
which have been collected and packed. The rule adopted

it

of

the

by the WTO Committee on Rules of Origin in the
of
international
context
non-preferential rules of origin (WTO Agreement on
Rules of Origin) bases the determination of the origin of
worn clothing and other worn articles on the concept of
last substantial transformation.

harmonization

(17)

Regulation (EEC) No 2454/93 should therefore be
amended accordingly.

(18)

The measures provided for by this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EEC) No 2454/93 is amended as follows:

1. Article 220(1) is amended as follows:

(a)

in point (b), the words (cid:145)the second subparagraph of
Article 556(1)(cid:146) are replaced by (cid:145)Article 508(1)(cid:146);

(b)

in points (c) and (d), after (cid:145)the written authorisation for
the customs procedure in question(cid:146), the words (cid:145)or a
copy of the application for authorisation where Article
508(1) applies.(cid:146) are added;

(c)

in point (e), the words (cid:145)the second subparagraph of
Article 751(1)(cid:146) are replaced by (cid:145)Article 508(1)(cid:146).

2. Article 229(1) is amended as follows:

(a)

in the introductory phrase, (cid:145)Article 696(cid:146) is replaced by
(cid:145)Article 497(3), second subparagraph(cid:146).

(b)

in point (a), the first and second indents are replaced
by the following:

(cid:145)(cid:151) animals for transhumance or grazing or for the
performance of work or transport and other goods
laid down in Article
satisfying the conditions
567(b), second subparagraph, point (a),

(cid:151) packings referred to in Article 571(a), bearing the
person
permanent,
indelible markings
the
established outside the customs territory of
Community,(cid:146);

of

a

(c)

in point (a),
671(2)(c)(cid:146) are replaced by (cid:145)Article 569(cid:146).

in the fourth indent, the words (cid:145)Article

28.5.2001

EN

Official Journal of the European Communities

L 141/3

3. Article 232(1) is replaced by the following:

(cid:145)1.
The following, where not declared to customs in
writing or orally, shall be considered to have been declared
for temporary importation by the act referred to in Article
233, subject to Article 579:

person, and one procedure is discharged by the entry for
another procedure using the local clearance procedure, a
supplementary declaration need not be required.(cid:146)

10. Article 278(3)(d) is replaced by the following:

(a) personal

effects

and goods

for

sports purposes

imported by travellers in accordance with Article 563;

(cid:145)(d) no simplified procedure shall apply for Community
agricultural goods referred to in Article 524 entered
for the customs warehousing procedure.(cid:146)

(b) the means of transport referred to in Articles 556 to

561;

11. In Article 313(2), points (b) and (c) are replaced by the

following:

(c) welfare materials for seafarers used on a vessel engaged
to Article

in international maritime traffic pursuant
564(a).(cid:146)

4. The following point 1c is inserted in Article 251:

(cid:145)1c. Where a retroactive authorisation is granted in

accordance with:

(cid:151) Article 294 for release for free circulation with a
favourable tariff treatment or at a reduced or zero
rate of duty on account of the end-use of the
goods, or

(cid:151) Article 508 for
economic impact.(cid:146)

a

customs procedure with

(cid:145)(b) goods in temporary storage or in a free zone of
control type I within the meaning of Article 799 or in
a free warehouse;

(c) goods placed under a suspensive procedure or in a free
zone of control type II within the meaning of Article
799.(cid:146)

12. Article 313a(1) is replaced by the following:

(cid:145)1.
A regular shipping service means a regular service
which carries goods in vessels that ply only between ports
situated in the customs territory of the Community and
may not come from, go to or call at any points outside
this territory or in a free zone of control type I in the
meaning of Article 799 of a port in this territory.(cid:146)

5.

In Articles 268(3) and 269(3), the words (cid:145)Articles 529 to
534(cid:146) are replaced by (cid:145)Article 524(cid:146).

13. Article 313b is amended as follows:

6.

In Article 270(1), third subparagraph, the words (cid:145)Articles
497 to 502(cid:146) are replaced by (cid:145)Articles 497, 498 and 499(cid:146).

(a) The first indent of paragraph 3(d) is replaced by the

following:

7.

In Article 272(2),
replaced by (cid:145)Article 524(cid:146).

the words (cid:145)Articles 529 to 534(cid:146) are

8.

In Article 275(1), the words (cid:145)the second subparagraph of
Article 556(1)(cid:146) are replaced by (cid:145)Article 508(1)(cid:146).

(cid:145)(cid:151) on the routes for which authorisation is requested,
no calls will be made at any port in a third country
or at any free zone of control
in the
meaning of Article 799 in a port in the customs
no
territory
transhipments will be made on the high seas, and
that,(cid:146);

the Community,

type I

that

and

of

9.

In Part 1 Title IX Chapter 3, the following subsection is
inserted after Article 277:

(b) Paragraph 7 is replaced by the following:

(cid:145)S u b s e c t i o n 4

Common provisions

Article 277a

sea or

temporarily put

(cid:145)7. When a vessel of the type referred to in Article
313a(1) is forced by circumstances beyond its control
into a
to tranship at
third-country port or a free zone of control type I in
the meaning of Article 799 of a port in the customs
territory of
the shipping company
shall immediately inform the customs authorities of the
subsequent ports of call along the vessel’s scheduled
route.(cid:146)

the Community,

Where two or more authorisations concerning customs
procedures with economic impact are granted to the same

14. In Article 322(2), the words (cid:145)within the meaning of Article

670(cid:146) are deleted.

L 141/4

EN

Official Journal of the European Communities

28.5.2001

15. In Article 346(1),

the following third subparagraph is

21. Article 369 is replaced by the following:

added:

(cid:145)However, where guarantee data is exchanged between the
office of guarantee and the office of departure using
information technology and computer networks,
the
original of the guarantee instrument shall be retained at
the office of departure.(cid:146)

16. In Article 347, a paragraph 3a is inserted:

the goods,

(cid:145)On release of
the office of departure shall
transmit details of the community transit operation to the
declared office of destination using the (cid:147)Anticipated Arrival
transit
Record(cid:148) message and to each declared office of
using the (cid:147)Anticipated Transit Record(cid:148) message. These
messages shall be based on data derived from the transit
declaration, where
and
case
completed as appropriate. These messages shall conform to
the structure and particulars defined by the customs
authorities in agreement with each other.(cid:146)

amended,

occurs

the

(cid:145)3a. Where the office of guarantee exchanges guarantee
data with the offices of departure using information
the guarantor shall
technology and computer networks,
furnish this office with any required details about
the
individual guarantee vouchers that he has issued according
to the modalities decided by the customs authorities.(cid:146)

22. The following Article 369a is inserted:

(cid:145)Article 369a

17. Article 359(2) is replaced by the following:

The carrier shall present a transit advice note made
(cid:145)2.
out on a form corresponding to the specimen in Annex 46
to each office of transit, where the note shall be kept.
However, when the transit data is exchanged between the
office of departure
transit using
information technology and computer networks the transit
advice note shall not be presented.(cid:146)

and the office of

18. In Article 365, a paragraph 1a is inserted:

(cid:145)1a. Where the provisions of Section 2 subsection 7
apply and the customs authorities of the Member States of
departure have not received the (cid:147)Arrival Advice(cid:148) message
by the time limit within which the goods must be
presented at the office of destination those authorities shall
inform the principal and ask him to furnish proof that the
procedure has ended.(cid:146)

19. In Article 366(1),

the following third subparagraph is

added:

also

shall

authorities

(cid:145)Where the provisions of Section 2 subsection 7 apply the
customs
enquiry
procedure forthwith each time they have not received the
(cid:147)Arrival Advice(cid:148) message by the time limit within which
the goods must be presented at the office of destination or
the (cid:147)Control Results(cid:148) message within six days after having
received the (cid:147)Arrival Advice(cid:148) message.(cid:146)

initiate

the

20. The following Article 368a is inserted:

The office of transit shall record the passage against the
(cid:147)Anticipated Transit Record(cid:148) message received from the
office of departure. Any inspection of the goods shall be
carried out using the (cid:147)Anticipated Transit Record(cid:148) message
as a basis for such inspection. The passage shall be notified
to the office of departure using the (cid:147)Notification Crossing
Frontier(cid:148) message. This message shall conform to the
structure and particulars defined by the customs authorities
in agreement with each other.(cid:146)

23. In Article 379(1), the following second subparagraph is

added:

(cid:145)For the application of the first subparagraph a calculation
is made of the amount of the customs debt which may be
incurred for each transit operation. When the necessary
data is not available the amount is presumed to be EUR
7 000 unless other information known to the customs
authorities leads to a different figure.(cid:146)

24. In Article 383(2), the following second subparagraph is

added:

(cid:145)However, where guarantee data is exchanged between the
office of guarantee and the office of departure using
and computer networks, no
information technology
certificate is presented to the office of departure.(cid:146)

25. Article 408(1)(b) is replaced by the following:

(cid:145)(b) without delay, send to the office of destination Copies
the transit declaration which
No 4 and No 5 of
accompanied the goods,
except where
communicated using a data processing technique, the
date of arrival and the condition of any seals affixed.(cid:146)

indicating,

(cid:145)Article 368a

26. The following Article 408a is inserted:

Where the office of guarantee and the office of departure
are located in different Member States the messages to be
used for the exchange of guarantee data shall conform to
the structure and particulars defined by the customs
authorities in agreement with each other.(cid:146)

(cid:145)Article 408a

1. Where the office of destination applies the provisions
of Section 2 Subsection 7, persons may be granted the

28.5.2001

EN

Official Journal of the European Communities

L 141/5

status of authorised consignee if, as well as complying with
they use a data
the conditions set out
processing technique to communicate with the customs
authorities.

in Article 373,

The authorised consignee shall inform the office of
the

the goods before

arrival of

the

2.
destination of
unloading.

indicate,

The authorisation shall

in particular, how
3.
and by when the authorised consignee receives
the
(cid:147)Anticipate Arrival Record(cid:148) data from the office of
destination for the purpose of applying, mutatis mutandis,
Article 371.(cid:146)

27. In Article 427(2), the words (cid:145)within the meaning of Article

670(g)(cid:146) are deleted.

28. Title III (Articles 496 to 787) of Part II is replaced by the

following:

(cid:145)TITLE III

CUSTOMS PROCEDURES WITH ECONOMIC IMPACT

CHAPTER 1

Basic provisions common to more than one of
arrangements

the

S e c t i o n 1

Definitions

Article 496

For the purposes of this Title:

approved treatment or use, or, in the case of outward
processing, the declaration for free circulation;

(h) (cid:147)triangular traffic(cid:148) means the traffic where the office of

discharge is not the same as the office of entry;

(i)

(j)

(cid:147)accounts(cid:148) means the holder’s commercial, tax or other
accounting material, or such data held on their behalf;

(cid:147)records(cid:148) means the data containing all the necessary
information and technical details on whatever medium,
enabling the customs authorities
to supervise and
control the arrangements, in particular as regards the
flow and changing status of the goods; in the customs
records are called stock
warehousing arrangements
records;

(k) (cid:147)main compensating products(cid:148) means compensating
products for the production of which the arrangements
were authorised;

(l)

compensating
products which

means
(cid:147)secondary
compensating
necessary
by-product of the processing operation other than the
main
the
products
authorisation;

products(cid:148)
a
are

compensating

specified

in

customs-approved

(m) (cid:147)period for discharge(cid:148) means the time by which the
goods or products must have been assigned a new
permitted
use
including, as the case may be,
in order to claim
repayment of
import duties after inward processing
(drawback system), or in order to obtain total or partial
relief
free
circulation after outward processing.

from import duties upon release

treatment

for

or

S e c t i o n 2

Application for authorisation

(a) (cid:147)arrangements(cid:148) means
economic impact;

a

customs procedure with

Article 497

(b) (cid:147)authorisation(cid:148) means permission by the customs

authorities to use arrangements;

(c) (cid:147)single authorisation(cid:148) means an authorisation involving
different customs administrations covering entry for
and/or
storage,
the
successive processing operations or uses;

arrangements,

discharge

of

(d) (cid:147)holder(cid:148) means the holder of an authorisation;

(e) (cid:147)supervising office(cid:148) means the customs office indicated
in the authorisation as empowered to supervise the
arrangements;

(f)

(cid:147)office of entry(cid:148) means the customs office or offices
indicated in the authorisation as empowered to accept
declarations entering goods for the arrangements;

(g) (cid:147)office of discharge(cid:148) means

the customs office or
offices indicated in the authorisation as empowered to
accept declarations assigning goods, following entry for
to a new permitted customs-
the

arrangements,

Application for authorisation shall be made in

1.
writing using the model set out in Annex 67.

The customs authorities may permit

2.
renewal or
modification of an authorisation to be applied for by
simple written request.

In

the

following

3.
for
authorisation may be made by means of a customs
declaration in writing or by means of a data processing
technique using the normal procedure:

application

cases,

the

(a)

for
inward processing, where in accordance with
Article 539 the economic conditions are deemed to be
fulfilled, with the exception of applications involving
equivalent goods;

(b) for processing under

in
accordance with Article 552(1), first subparagraph, the
economic conditions are deemed to be fulfilled;

control, where

customs

L 141/6

EN

Official Journal of the European Communities

28.5.2001

(c)

for temporary importation, including use of an ATA or
CPD carnet;

(d) for

outward

processing, where

processing
operations concern repairs,
including the standard
exchange system without prior importation, and, after
outward processing, in the following cases:

the

(i)

for

release

for
circulation after outward
processing using the standard exchange system
with prior importation;

free

(ii) for

for

free

release

circulation after outward
processing using the standard exchange system
importation, where the existing
without prior
authorisation does not cover such a system and the
customs authorities permit its modification;

(iii) for

release

for

free

circulation after outward
the processing operation concerns

processing if
goods of a non-commercial nature.

The application for authorisation may be made by means
of an oral customs declaration for temporary importation
in accordance with Article 229, subject to the presentation
of a document made out in accordance with Article 499,
third subparagraph.

The application for authorisation may be made by means
of a customs declaration for temporary importation by any
other act in accordance with Article 232(1).

4.
for
Applications for a single authorisation, except
temporary importation, shall be made in accordance with
paragraph 1.

5.
for
Customs authorities may require applications
temporary importation with total relief from the import
duties in accordance with Article 578 to be made in
accordance with paragraph 1.

Article 498

The application for an authorisation under Article 497
shall be submitted:

(a)

for customs warehousing: to the customs authorities
designated for the place to be approved as a customs
warehouse or where the applicant’s main accounts are
held;

(b) for inward processing and processing under customs
control: to the customs authorities designated for the
place where the processing operation is to be carried
out;

(d) for outward processing:

the place where the goods
designated for
declared for temporary exportation are located.

to the customs authorities
to be

Article 499

the customs authorities

Where
the
information given in the application inadequate, they may
require additional details from the applicant.

consider any of

In particular, where an application may be made by
making a customs declaration,
the customs authorities
shall require, without prejudice to Article 220, that the
application be accompanied by a document made out by
the declarant containing at least the following information,
unless such information is deemed unnecessary or can be
entered on the form used for the written declaration:

(a) name and address of the applicant, the declarant and

the operator;

(b) nature of the processing or use of the goods;

(c)

technical description of the goods and compensating
or processed products and means of identifying them;

(d) codes of economic conditions

in accordance with

Annex 70;

(e) estimated rate of yield or method by which that rate is

to be determined;

(f) estimated period for discharge;

(g) proposed office of discharge;

(h) place of processing or use;

(i) proposed transfer formalities;

(j)

in the case of oral customs declaration, the value and
quantity of the goods.

Where the document referred to in the second paragraph
is presented with an oral
customs declaration for
temporary importation, it shall be made out in duplicate
and one copy shall be endorsed by the customs authorities
and given to the declarant.

S e c t i o n 3

Single authorisation

Article 500

(c)

for temporary importation: to the customs authorities
designated for the place where the goods are to be
used, without prejudice to Article 580(1)
second
subparagraph;

1. Where a single authorisation is applied for, the prior
agreement of the authorities concerned shall be necessary,
in accordance with the procedure set out in paragraphs 2
and 3.

28.5.2001

EN

Official Journal of the European Communities

L 141/7

2.
In the case of temporary importation, the application
shall be submitted to the customs authorities designated
for the place of
first use, without prejudice to Article
580(1), second subparagraph.

S e c t i o n 4

Economic conditions

it shall be submitted to the customs
In other cases,
authorities designated for the place where the applicant’s
main accounts are held facilitating audit-based controls of
the arrangements and where at least part of the storage,
processing or temporary export operations to be covered
by the authorisation are conducted.

3.
These customs authorities designated in accordance
with paragraph 2 shall communicate the application and
the draft authorisation to the other customs authorities
concerned, which shall acknowledge the date of receipt
within 15 days.

The other customs authorities concerned shall notify any
objections within 30 days of the date on which the draft
authorisation was received. Where objections are notified
within that period and no agreement
the
application shall be rejected to the extent
to which
objections were raised.

is reached,

The customs authorities may issue the authorisation
to the draft

4.
if
authorisation within the 30 days.

received no objections

they have

They shall send a copy of the agreed authorisation to all
customs authorities concerned.

Article 501

or more

1. Where the criteria and conditions for the granting of
a single authorisation are generally agreed upon between
two
said
administrations may also agree to replace prior agreement
in accordance with Article 500(1) and information to be
supplied in accordance with Article 500(2),
second
subparagraph, by simple notification.

administrations,

customs

the

2.

Notification shall always be sufficient where:

(a) a

single

authorisation

is

renewed,

subject

to

modifications of a minor nature, annulled or revoked;

(b) the application for a single authorisation concerns
temporary importation and is not to be made using
the model in Annex 67.

3.

No notification shall be needed where:

(a)

only

element

customs
involving
the
administrations is triangular traffic under inward or
outward processing, without use of
recapitulative
information sheets;

different

(b) ATA or CPD carnets are used;

(c)

the authorisation for temporary importation is granted
by accepting an oral declaration or a declaration by
any other act.

Article 502

Except where the economic conditions are deemed to
1.
the
fulfilled pursuant
be
authorisation shall not be granted without examination of
the economic conditions by the customs authorities.

to Chapters 3, 4 or 6,

For the inward processing arrangements (Chapter 3),
2.
the examination shall establish the economic unviability of
using Community sources taking account in particular of
the following criteria, the details of which are laid down in
Part B of Annex 70:

(a) unavailability of Community-produced goods sharing
the same quality and technical characteristics as the
goods intended to be imported for the processing
operations envisaged;

(b) differences

in price between Community-produced

goods and those intended to be imported;

(c) contractual obligations.

the

For

under

processing

control
3.
arrangements (Chapter 4), the examination shall establish
whether
the use of non-Community sources enables
processing activities to be created or maintained in the
Community.

customs

For the outward processing arrangements (Chapter

4.
6), the examination shall establish whether:

(a) carrying out processing outside the Community is
likely to cause serious disadvantages for Community
processors; or

(b) carrying

out processing

is
economically unviable or is not feasible for technical
reasons or due to contractual obligations.

in the Community

Article 503

An examination of the economic conditions involving the
Commission may take place:

(a)

if the customs authorities concerned wish to consult
before or after issuing an authorisation;

(b)

another

if
customs
authorisation issued;

administration objects

to an

(c) on the initiative of the Commission.

L 141/8

EN

Official Journal of the European Communities

28.5.2001

Article 504

1. Where an examination in accordance with Article
503 is initiated, the case shall be sent to the Commission.
It shall contain the results of
the examination already
undertaken.

2.
The Commission shall send an acknowledgement of
receipt or notify the customs authorities concerned when
in
shall determine
acting on its own initiative.
consultation with them whether an examination of
the
economic conditions in the Committee is required.

It

3. Where the case is submitted to the Committee, the
customs authorities shall inform the applicant, or holder,
that such a procedure has been initiated and,
the
handling of the application is not completed, that the time
limits laid down in Article 506 have been suspended.

if

4.
The Committee’s conclusion shall be taken into
account by the customs authorities concerned and by any
other
similar
authorities
authorisations or applications.

customs

dealing

with

given in the authorisation.
warehouse,
communicate their agreement
prior to the actual issuing of the authorisation.

In the case of a private
the customs authorities may exceptionally
to use the arrangements

2.
No limit on the period of validity shall be fixed for
authorisations for the customs warehousing arrangements.

For

inward processing, processing under customs
3.
control and outward processing, the period of validity shall
not exceed three years from the date the authorisation
takes effect, except where there are duly justified good
reasons.

4.
By way of derogation from paragraph 3, for goods
under inward processing covered by Annex 73, Part A, the
period of validity shall not exceed six months.

In the case of milk and milk products referred to in Article
1 of Council Regulation (EC) No 1255/1999 (*), the period
of validity shall not exceed three months.

This conclusion may include its publication in the C series
of the Official Journal of the European Communities.

Article 508

S e c t i o n 5

The decision on authorisation

Article 505

The customs authorities competent to decide shall grant
the authorisation as follows:

(a)

for an application under Article 497(1), using the
model set out in Annex 67;

(b) for an application under Article 497(3), by acceptance

of the customs declaration;

(c)

for an application for renewal or modification, by any
appropriate act.

Article 506

The applicant shall be informed of the decision to issue an
authorisation, or the reasons why the application was
rejected, within 30 days or 60 days in the case of the
the
customs warehousing arrangements, of
application was
requested
the date
information is received by the
outstanding or additional
customs authorities.

the date
any

lodged or

These periods shall not apply in the case of a single
authorisation unless it is issued under Article 501.

Article 507

1. Without prejudice to Article 508, an authorisation
shall take effect on the date of issue or at any later date

Except for the customs warehousing arrangements,
1.
the
retroactive
customs
authorisation.

authorities may

issue

a

Without prejudice to paragraphs 2 and 3, a retroactive
authorisation shall take effect at the earliest on the date on
which the application was submitted.

If

an

application

2.
an
authorisation for the same kind of operation and goods, an
authorisation may be granted with retroactive effect from
the date the original authorisation expired.

concerns

renewal

of

3.
In exceptional circumstances, the retroactive effect of
an authorisation may be extended further, but not more
than one year before the date the application was
submitted, provided a proven economic need exists and:

(a)

the application is not related to attempted deception or
to obvious negligence;

(b) the period of validity which would have been granted

under Article 507 is not exceeded;

(c)

accounts

applicant’s

confirm that

the
the
requirements of the arrangements can be deemed to be
met
can be
identified for the period involved, and such accounts
allow the arrangements to be controlled; and

and, where

appropriate,

the goods

all

(d) all the formalities necessary to regularise the situation
including, where

the goods can be carried out,

of
necessary, the invalidation of the declaration.

28.5.2001

EN

Official Journal of the European Communities

L 141/9

S e c t i o n 6

Other provisions concerning the operation of
arrangements

the

than temporary importation,

other
records.

to the keeping of

Transfer shall not be possible where the place of departure
or arrival of the goods is a type B warehouse.

S u b s e c t i o n 1

General provisions

Article 509

Article 512

Transfer between different places designated in the
any

1.
same authorisation may be undertaken without
customs formalities.

Commercial

policy measures

in
1.
for
Community acts shall be applicable on entry for
the
arrangements of non-Community goods only to the extent
that they refer to the entry of goods into the customs
territory of the Community.

provided

2. Where compensating products other
than those
the inward
mentioned in Annex 75, obtained under
processing arrangements are released for free circulation,
the commercial policy measures to be applied shall be
those applicable to the release for free circulation of the
import goods.

3. Where processed products, obtained under
the
arrangements for processing under customs control, are
released for
commercial policy
measures applicable to those products shall be applied only
where the import goods are subject to such measures.

circulation,

free

the

4. Where Community acts provide for commercial
such
policy measures on release for
measures
apply to compensating products
shall not
released for free circulation following outward processing:

free circulation,

(cid:151) that have retained Community origin within the

meaning of Articles 23 and 24 of the Code;

(cid:151) involving repair,

including the standard exchange

system;

(cid:151) following

successive

processing

operations

in

accordance with Article 123 of the Code.

Article 510

Without prejudice to Article 161(5) of
the
supervising office may allow the customs declaration to be
presented at a customs office other than those specified in
the authorisation. The supervising office shall determine
how it shall be informed.

the Code,

S u b s e c t i o n 2

Transfers

Article 511

The authorisation shall specify whether and under which
conditions the movement of goods or products placed
under suspensive arrangements between different places or
to the premises of another holder may take place without
discharge of the arrangements (transfer), subject, in cases

2.
Transfer from the office of entry to the holder’s or
operator’s facilities or place of use may be carried out
under
the
the declaration for
arrangements.

cover of

entry

for

take place under

to the office of exit with a view to
Transfer
3.
re-exportation may
the
arrangements. In this case, the arrangements shall not be
discharged until
the goods or products declared for
re-exportation have actually left the customs territory of
the Community.

cover of

Article 513

Transfer from one holder to another can only take place
where the latter enters the transferred goods or products
for the arrangements under an authorisation to use the
local clearance procedure. Notification to the customs
the goods or
authorities and entry in the records of
products referred to in Article 266 shall take place upon
their arrival at
the second holder. A
supplementary declaration need not be required.

the premises of

In the case of temporary importation, the transfer from
one holder to another may also take place where the latter
enters the goods under the arrangements by means of a
customs declaration in writing using the normal procedure.

The formalities to be carried out are laid down in Annex
68. Upon receipt of the goods or products, the second
holder shall be obliged to enter them for the arrangements.

Article 514

The transfer involving an increased risk as set out
in
Annex 44c shall be covered by a guarantee under
conditions equivalent to those provided for in the transit
procedure.

S u b s e c t i o n 3

Records

Article 515

the
The customs authorities
operator or
to keep
records, except for temporary importation or where they
do not deem it necessary.

the designated warehousekeeper

require the holder,

shall

L 141/10

EN

Official Journal of the European Communities

28.5.2001

The customs authorities may approve existing accounts
containing the relevant particulars as records.

The supervising office may require an inventory to be
made of all or some of
the goods placed under the
arrangements.

Article 516

The records referred to in Article 515 and, where they are
required, under Article 581(2) for temporary imports shall
contain the following information:

(a)

information contained in the boxes of
laid down by Annex 37 for

the
minimum list
declaration of entry for the arrangements;

the
the

(b) particulars of the declarations by means of which the
goods are assigned a customs-approved treatment or
use discharging the arrangements;

(c)

the date and reference particulars of other customs
documents and any other documents relating to entry
and discharge;

(d) the nature of

the processing operations,

types of

handling or temporary use;

(e)

the rate of yield or its method of calculation where
appropriate;

(f)

information enabling the goods
to be monitored,
including their location and particulars of any transfer;

(g) commercial or

technical descriptions necessary to

identify the goods;

(h) particulars enabling monitoring of

the movements
under the inward processing arrangements operating
with equivalent goods.

the

customs

authorities may waive

However,
the
requirement for some of this information where this does
the
not adversely affect
arrangements for the goods to be stored, processed or
used.

the control or supervision of

S u b s e c t i o n 4

2.
In particular circumstances the customs authorities
may establish the rate of yield after the goods have been
entered for the arrangements, but not later than when they
are assigned a new customs-approved treatment or use.

The standard rates of yield laid down for inward
3.
processing in Annex 69 shall apply to the operations
mentioned therein.

Article 518

The proportion of

1.
incorporated in the
calculated in order:

import/temporary export goods
shall be

compensating products

(cid:151) to determine the import duties to be charged;

(cid:151) to determine the amount
customs debt is incurred; or

to be deducted when a

(cid:151) to apply commercial policy measures.

These calculations shall be made in accordance with the
quantitative scale method, or the value scale method as
appropriate, or any other method giving similar results.

the purposes of

compensating
For
products shall include processed products or intermediate
products.

calculations,

the

The quantitative scale method shall be applicable

2.
where:

(a) only one kind of compensating product

is derived
from the processing operations;
in this case the
quantity of import/temporary export goods deemed to
be present in the quantity of compensating products
for which a customs debt
incurred shall be
proportional to the latter category of products as a
percentage of
the total quantity of compensating
products;

is

(b) several kinds of compensating product are derived
from the processing operations and all elements of the
import/temporary export goods are found in each of
those compensating products; in this case the quantity
import/temporary export goods deemed to be
of
present
in the quantity of a given compensating
product for which a customs debt is incurred shall be
proportional to:

Rate of yield and calculation formula

(i)

Article 517

ratio

between

this
of
the
compensating product,
irrespective of whether a
customs debt is incurred, and the total quantity of
all compensating products, and

specific

kind

including average rates,

1. Where relevant for the arrangements falling under
Chapters 3, 4 and 6, a rate of yield or the method for
shall be
determining a rate,
established in the authorisation or at the time the goods
are entered for the arrangements. Such rate is to be
determined, as far as possible, on the basis of production
or technical data or, where these are not available, data
relating to operations of the same type.

(ii) the ratio between the quantity of compensating
products for which a customs debt is incurred and
the total quantity of compensating products of the
same kind.

In deciding whether
for applying the
methods described in (a) or (b) are fulfilled, losses shall not
be taken into account. Without prejudice to Article 862,

the conditions

28.5.2001

EN

Official Journal of the European Communities

L 141/11

losses means the proportion of import/temporary export
goods destroyed and lost during the processing operation,
in particular by evaporation, desiccation, venting as gas or
leaching. In outward processing secondary compensating
products that constitute waste, scrap, residues, offcuts and
remainders shall be treated as losses.

3.
Interest shall be applied on a monthly basis, starting
on the first day of the month following the month in
which the import goods for which a customs debt
is
incurred were first entered for
the arrangements. The
period shall close on the last day of the month in which
the customs debt is incurred.

The value scale method shall be applied where the

3.
quantitative scale method is not applicable.

The quantity of import/temporary export goods deemed to
be present
in the quantity of a given compensating
product incurring a customs debt shall be proportional to:

(a)

this

specific kind of compensating
the value of
product,
is
incurred, as a percentage of the total value of all the
compensating products; and

irrespective of whether a customs debt

Where inward processing (drawback system) is concerned
and release for free circulation is requested under Article
128(4) of the Code, the period starts from the first day of
the month following the month in which the import duties
were repaid or remitted.

Paragraphs 1, 2 and 3 shall not apply to the

4.
following cases:

(a) where the period to be taken into account is less than

one month;

(b) the value of the compensating products for which a
customs debt is incurred, as a percentage of the total
value of compensating products of that kind.

(b) where the amount of compensatory interest applicable
does not exceed EUR 20 per customs debt incurred;

The value of each of the different compensating products
to be used for applying the value scale shall be the recent
ex-works price in the Community, or the recent selling
price in the Community of identical or similar products,
provided that
these have not been influenced by the
relationship between buyer and seller.

(c) where a customs debt is incurred in order to allow the
treatment under an
third

application of preferential
agreement between the Community and a
country on imports into that country;

tariff

(d) where waste and scrap resulting from destruction is

released for free circulation;

4. Where the value cannot be ascertained pursuant to
paragraph 3,
it shall be determined by any reasonable
method.

(e) where the secondary compensating products referred
to in Annex 75 are released for
free circulation,
provided they are in proportion to exported quantities
of main compensating products;

S u b s e c t i o n 5

Compensatory interest

Article 519

1. Where a customs debt
is incurred in respect of
compensating products or import goods under inward
compensatory
processing
interest shall be due on the amount of import duties for
the period involved.

importation,

temporary

or

The

three-month money market

2.
rates
published in the statistical annex of the Monthly Bulletin of
the European Central Bank shall apply.

interest

The applicable rate shall be that applicable two months
before the month in which the customs debt is incurred
and for the Member State where the first operation or use
as provided for by the authorisation took place or should
have taken place.

(f) where a customs debt is incurred as a result of an
application for release for free circulation under Article
128(4) of
the Code, as long as the import duties
payable on the products in question have not yet
actually been repaid or remitted;

(g) where the holder requests release for free circulation
and submits proof that particular circumstances not
arising from any negligence or deception on his part
make it impossible or uneconomic to carry out the
the conditions he had
re-export operation under
anticipated and duly substantiated when applying for
the authorisation;

(h) where a customs debt is incurred and to the extent a
security is provided by a cash deposit in relation to
this debt;

(i) where a customs debt is incurred in accordance with
Article 201(1)(b) of the Code or is due to the release
for free circulation of goods which were entered for
the
under
Articles 556 to 561, 563, 565, 568, 573(b) and 576
of this Regulation.

arrangements

importation

temporary

L 141/12

EN

Official Journal of the European Communities

28.5.2001

import goods

5.
In the case of inward processing operations in which
compensating
the number of
products makes it uneconomic to apply the provisions of
paragraphs 2 and 3, the customs authorities, at the request
of the person concerned, may allow simplified methods
giving similar results to be used for the calculation of
compensatory interest.

and/or

S u b s e c t i o n 6

Discharge

Article 520

1. Where import or temporary export goods have been
entered
the
arrangements by virtue of one authorisation:

two or more

declarations

under

for

(cid:151) in the

suspensive

a
goods

case of
of

the
assignment
new
or
customs-approved treatment or use shall be considered
to discharge the arrangements for the import goods in
question entered under the earliest of the declarations;

arrangement,
to

products

a

(cid:151) in the case of inward processing (drawback system),
the claim for repayment or remission of import duties
must be lodged with the supervising office within six
months.

Where special circumstances
authorities may extend the period even if it has expired.

so warrant,

the customs

2.
The bill or the claim shall contain the following
particulars, unless otherwise determined by the supervising
office:

(a) reference particulars of the authorisation;

(b) the quantity of each type of import goods in respect of
which discharge, repayment or remission is claimed or
the import goods entered for the arrangements under
the triangular traffic system;

(c)

the CN code of the import goods;

(d) the rate of import duties to which the import goods
are liable and, where applicable, their customs value;

(e)

the particulars of the declarations entering the import
goods under the arrangements;

(cid:151) in the case of inward processing (drawback system) or
outward processing, the compensating products shall
be considered to have been obtained from the import
or temporary export goods in question respectively,
entered under the earliest of the declarations.

(f)

Application of
unjustified import duty advantages.

the first subparagraph shall not

lead to

The holder may request
relation to the specific import or temporary export goods.

the discharge to be made in

2. Where the goods under the arrangements are placed
together with other goods and there is total destruction or
irretrievable loss,
the customs authorities may accept
evidence produced by the holder indicating the actual
quantity of goods under the arrangements which was
destroyed or lost. Where it is not possible for the holder to
produce such evidence, the amount of goods which has
been destroyed or lost shall be established by reference to
the proportion of
the
arrangements at
the time when the destruction or loss
occurred.

type under

goods of

that

Article 521

1.
At the latest upon expiry of the period for discharge,
irrespective of whether aggregation in accordance with
Article 118(2), second subparagraph, of the Code is used
or not:

(cid:151) in the case of inward processing (suspension system) or
processing under customs control, the bill of discharge
shall be supplied to the supervising office within 30
days;

the

type

and quantity of

compensating or
the
processed products or the goods in unaltered state and
the customs-approved treatment or use to which they
have been assigned,
the
corresponding declarations, other customs documents
or any other document
relating to discharge and
periods for discharge;

including particulars of

(g) the value of the compensating or processed products if
the value scale method is used for the purpose of
discharge;

(h) the rate of yield;

(i)

(j)

the amount of import duties to be paid or to be repaid
or remitted and where applicable any compensatory
interest to be paid. Where this amount refers to the
application of Article 546, it shall be specified;

in the case of processing under customs control, the
CN code of
the processed products and elements
necessary to determine the customs value.

The supervising office may make out

3.
discharge.

the bill of

S e c t i o n 7

Administrative cooperation

Article 522

customs

authorities

The
to the
Commission in the cases, within the time-limit and in the
format set out in Annex 70 the following information:

communicate

shall

28.5.2001

EN

Official Journal of the European Communities

L 141/13

(a) with regard to inward processing and processing under

CHAPTER 2

customs control:

(i) authorisations issued;

(ii) applications refused or authorisations annulled or
revoked on the grounds of economic conditions
not being fulfilled;

(b) with regard to outward processing:

(i) authorisations issued in accordance with Article

147(2) of the Code;

(ii) applications refused or authorisations annulled or
revoked on the grounds of economic conditions
not being fulfilled.

Customs warehousing

S e c t i o n 1

General provisions

Article 524

For the purposes of this Chapter concerning agricultural
products, (cid:147)prefinanced goods(cid:148) means Community goods
intended for export in the unaltered state which are the
subject of the payment of an amount equal to an export
refund before the goods are exported, where such payment
is provided for in Council Regulation (EEC) No 565/80 (**).

The Commission shall make these particulars available to
the customs administrations.

Article 525

Article 523

1. Where a customs warehouse is public, the following
classification shall apply:

involved in the

In order to make pertinent information available to other
customs offices
the
arrangements, the following information sheets provided
for in Annex 71 may be issued at
the
the customs
person concerned or on the initiative of
authorities, unless the customs authorities agree other
means of exchange of information:

application of

the request of

(a)

in
for customs warehousing,
order to communicate the elements for assessment of
the customs debt applicable to the goods before usual
forms of handling have taken place;

the information INF8,

(b) for inward processing:

(i)

the information sheet INF1, for the communication
of
information on duty amounts, compensatory
interest, security and commercial policy measures,

(ii) the information sheet INF9, for the communication
of
information on compensating products to be
assigned another customs approved treatment or
use in triangular traffic,

(iii) the information sheet INF5, for the communication
to obtain duty
import goods, of
information on prior exportation in triangular
traffic,

relief

for

(iv) the information sheet INF7, for the communication
of information permitting repayment or remission
of duties under the drawback system;

(c)

for temporary importation, the information sheet INF6
in order to communicate the elements for assessment
of the customs debt or of amounts of duties already
levied for goods moved;

(d) for outward processing, the information sheet INF2 in
information on temporary
in order to obtain

order
export goods in triangular traffic,
partial or total relief for compensating products.

to communicate

(a)

type A,
warehousekeeper;

if

the

responsibility

lies with

the

(b) type B, if the responsibility lies with the depositor;

(c)

type F, if the warehouse is operated by the customs
authorities.

a

and
customs warehouse
2. Where
responsibility lies with the warehousekeeper, who is the
same person as the depositor but not necessarily the owner
of the goods, the following classification shall apply:

private

is

(a)

type D, where release for free circulation is made by
way of
the local clearance procedure and may be
granted on the basis of the nature, the customs value
and the quantity of the goods to be taken into account
at the time of their placing under the arrangements;

(b) type E, where the arrangements apply although the
goods need not be stored in a place approved as a
customs warehouse;

(c)

type C, where neither of the special situations under
points (a) and (b) applies.

3.
An authorisation for a type E warehouse may
provide for the procedures laid down for type D to be
applied.

S e c t i o n 2

Additional conditions concerning the granting of the
authorisation

Article 526

1. When granting
customs
authorities shall define the premises or any other location

authorisation the

the

L 141/14

EN

Official Journal of the European Communities

28.5.2001

approved as a customs warehouse of type A, B, C or D.
They may also approve temporary storage facilities as such
types of warehouse or operate
them as a type F
warehouse.

A location may not be approved as more than one

2.
customs warehouse at the same time.

3. Where goods present a danger or are likely to spoil
other goods or require special facilities for other reasons,
authorisations may specify that they may only be stored in
premises specially equipped to receive them.

Type A, C, D and E warehouses may be approved as
4.
victualling warehouses within the meaning of Article 40 of
Commission Regulation (EC) No 800/99(***).

3.
In type B warehouses, in place of stock records, the
supervising office shall keep the declarations of entry for
the arrangements.

Article 529

The stock records shall at all times show the current
1.
stock of goods which are
customs
warehousing arrangements. At the times laid down by the
customs authorities, the warehousekeeper shall lodge a list
of the said stock at the supervising office.

still under

the

2. Where Article 112(2) of
customs value of
forms of handling shall appear in the stock records.

the
the goods before carrying out usual

the Code applies,

Single authorisations may be granted only for private

5.
customs warehouses.

3.
Information on the temporary removal of goods and
on goods in common storage in accordance with Article
534(2) shall appear in the stock records.

Article 527

Article 530

1.
Authorisations may be granted only if any intended
usual forms of handling, inward processing or processing
under customs control of the goods do not predominate
over the storage of the goods.

2.
Authorisations shall not be granted if the premises of
customs warehouses or the storage facilities are used for
the purpose of retail sale.

An authorisation may, however, be granted, where goods
are retailed with relief from import duties:

(a)

to travellers in traffic to third countries;

(b) under diplomatic or consular arrangements;

(c)

to members of international organisations or to NATO
forces.

of

customs warehousing

3.
For the purposes of the second indent of Article 86
of the Code, when examining whether the administrative
are
costs
disproportionate to the economic needs involved, customs
authorities shall
the type of
warehouse and the procedure which may be applied
therein.

take account,

arrangements

inter alia, of

S e c t i o n 3

Stock records

Article 528

In warehouses of type A, C, D and E, the person
the

stock records

shall be

1.
designated to keep the
warehousekeeper.

In warehouses of type F, the operating customs office

2.
shall keep the customs records in place of stock records.

1. Where goods are entered for the type E warehouse
arrangements,
take
the entry in the stock records shall
place when they arrive at the holder’s storage facilities.

2. Where the customs warehouse also serves as a
temporary storage facility, the entry in the stock records
shall
the
take place at
arrangements is accepted.

the time the declaration for

3.
Entry in the stock records relating to discharge of the
arrangements shall take place at the latest when the goods
leave the customs warehouse or
storage
facilities.

the holder’s

S e c t i o n 4

Other provisions concerning the operation of
arrangements

the

Article 531

Non-Community goods may undergo the usual forms of
handling listed in Annex 72.

Article 532

Goods may be temporarily removed for a period not
exceeding three months. Where circumstances so warrant,
this period may be extended.

Article 533

to remove goods

Applications for permission to carry out usual forms of
handling or
temporarily from the
customs warehouse shall be made in writing on a case by
case basis to the supervising office. They must contain all
particulars necessary to apply the arrangements.

28.5.2001

EN

Official Journal of the European Communities

L 141/15

granted

Such permission may be
an
authorisation to operate the warehousing arrangements. In
this case the supervising office,
in the manner it shall
determine, shall be notified that such handling is to be
carried out or the goods are to be temporarily removed.

as part of

Article 534

1. Where Community goods are stored on the premises
of a customs warehouse or the storage facilities used for
goods under
specific
methods of identifying such goods may be laid down with
in particular, to distinguishing them from goods
a view,
entered for the customs warehousing arrangements.

the warehousing arrangements,

The customs authorities may permit common storage
2.
where it is impossible to identify at all times the customs
status of each type of goods. Prefinanced goods shall be
excluded from such permission.

Goods in common storage shall share the same eight-digit
CN-code,
the same commercial quality and the same
technical characteristics.

the

For

being

purpose

3.
a
of
customs-approved treatment or use the goods in common
storage, as well as, in particular circumstances, identifiable
second
goods which fulfill
subparagraph of paragraph 2, may be deemed to be either
Community goods or non-Community goods.

conditions of

declared

the

the

for

Application of the first subparagraph shall, however, not
result
in a given customs status being assigned to a
quantity of goods greater than the quantity actually having
that status which is stored at the customs warehouse or
the storage facilities when the goods declared for a
customs-approved treatment or use are removed.

Article 535

1. Where operations of inward processing or processing
under customs control are carried out on the premises of
customs warehouses or in storage facilities, the provisions
of Article 534 shall apply, mutatis mutandis, to the goods
under these arrangements.

these

however,

inward
Where,
processing without
equivalence or processing under
customs control, the provisions of Article 534 on common
storage shall not apply with regard to Community goods.

operations

concern

CHAPTER 3

Inward processing

S e c t i o n 1

General provision

Article 536

For the purposes of this Chapter:

(a) (cid:147)Prior

exportation(cid:148) means

system whereby
compensating products obtained from equivalent goods
are to be exported before the import goods are entered
for the arrangements using the suspension system;

the

(b) (cid:147)Job processing(cid:148) means any processing of

import
goods directly or indirectly placed at the disposal of
the holder which is
to
specifications on behalf of a principal established in a
third country, generally against payment of processing
costs alone.

carried out

according

S e c t i o n 2

Additional conditions concerning the granting of the
authorisation

Article 537

An authorisation shall be granted only where the applicant
has
re-exporting or exporting main
the intention of
compensating products.

Article 538

the goods
An authorisation may also be granted for
referred to in the fourth indent of Article 114(2)(c) of the
Code, with the exception of:

(a)

fuels and energy sources other than those needed for
the testing of compensating products or
the
for
detection of faults in import goods needing repair;

(b)

lubricants other than those needed for the testing,
adjustment or withdrawal of compensating products;

(c) equipment and tools.

Article 539

The economic conditions shall be deemed to be fulfilled
except where the application concerns
import goods
mentioned in Annex 73.

Entries

in the records

2.
shall allow the customs
authorities to monitor the precise situation of all goods or
products under the arrangements at any time.

the conditions

However,
fulfilled where an application concerns
mentioned in Annex 73, provided that:

shall also be deemed to be
import goods

L 141/16

EN

Official Journal of the European Communities

28.5.2001

(a)

the application concerns:

Special provisions, set out in Annex 74, shall apply

3.
in respect of the goods referred to in that Annex.

(i) operations involving goods of a non-commercial

nature,

(ii) a job processing contract,

Article 542

(iii) the processing of compensating products already
obtained
previous
authorisation the granting of which was subject to
an examination of the economic conditions,

processing

under

by

a

(iv) usual forms of handling referred to in Article 531,

(v) repair,

(vi) the processing of durum wheat falling within CN
code 1001 10 00 to produce pasta falling within
CN codes 1902 11 00 and 1902 19; or

(b) the aggregate value of the import goods per applicant
and per calendar year for each eight-digit CN code
does not exceed 150 000 EUR; or

(c)

in accordance with Article 11 of Council Regulation
(EC) No 3448/93 (****),
import goods referred to
under Part A of Annex 73 are concerned and the
applicant presents a document issued by a competent
authority permitting the entry of those goods for the
arrangements, in the limits of a quantity determined on
the basis of a supply balance.

Article 540

The authorisation shall specify the means and methods of
identifying the import goods in the compensating products
and lay down the conditions for the proper conduct of
operations using equivalent goods.

Such methods of identification or conditions may include
examination of the records.

S e c t i o n 3

Provisions concerning the operation of arrangements

Article 541

1.
The authorisation shall specify whether and under
which conditions equivalent goods referred to in Article
114(2)(e) of the Code and sharing the same eight-digit CN
code, the same commercial quality and the same technical
characteristics as the import goods may be used for the
processing operations.

Equivalent goods may be allowed to be at a more
2.
advanced stage of manufacture than the import goods
where the essential part of the processing with regard to
these equivalent goods is carried out in the undertaking of
the holder or in the undertaking where the operation is
being carried out on his behalf, save in exceptional cases.

The

authorisation shall

1.
specify the period for
discharge. Where the circumstances so warrant, this period
may be extended even when that originally set has expired.

the authorisation may provide that

2. Where the period for discharge expires on a specific
date for all the goods placed under the arrangements in a
given period,
the
period for discharge shall be automatically extended for all
goods still under the arrangements on this date. However,
the customs authorities may require that such goods be
assigned a new permitted customs-approved treatment or
use within the period which they shall set.

3.
Irrespective of whether or not aggregation is used or
paragraph 2 is applied, the period for discharge for the
following compensating products or goods in the unaltered
state shall not exceed:

(a)

four months in the case of milk and milk products
referred to in Article 1 of Regulation (EC) No
1255/1999;

(b) two months in the case of slaughter without fattening

of animals referred to in Chapter 1 of the CN;

(c)

in the case of

three months
fattening (including
slaughter where relevant) of animals which fall under
CN codes 0104 and 0105;

(d) six months in the case of fattening (including slaughter
where relevant) of other animals referred to in Chapter
1 of the CN;

(e) six months in the case of processing of meat;

(f)

in the

six months
case of processing of other
agricultural products of a kind eligible for advance
payment of export refunds referred to in Article 1 of
Regulation (EEC) No 565/80, and processed into
products or goods referred to in Article 2(b) or (c) of
the same Regulation.

Where successive processing operations are carried out or
where exceptional circumstances so warrant, the periods
may be extended on request, the total period not exceeding
twelve months.

Article 543

1.
In the case of prior exportation the authorisation
shall specify the period within which the non-Community
taking
goods must be declared for
account of
and
the
transport to the Community.

required for procurement

the arrangements,

time

28.5.2001

EN

Official Journal of the European Communities

L 141/17

The period referred to in paragraph 1 shall not

2.
exceed:

S e c t i o n 4

(a)

three months for goods subject to a common market
organisation;

Provisions concerning the operation of the suspension
system

(b) six months for all other goods.

Article 545

The period of six months may, however, be extended
where the holder submits a reasoned request, provided that
the total period does not exceed twelve months. Where the
circumstances so warrant the extension may be allowed
even after the original period has expired.

Article 544

For the purposes of discharging the arrangements or the
claim for repayment of import duties, the following shall
be regarded as re-exportation or exportation:

(a)

the delivery of compensating products to persons who
are eligible for relief from import duties pursuant to
the Vienna Convention of 18 April 1961 on
Diplomatic Relations, or to the Vienna Convention of
24 April 1963 on Consular Relations or other consular
conventions, or
the New York Convention of 16
December 1969 on Special Missions;

(b) the delivery of compensating products to the armed
forces of other countries stationed in the territory of a
Member State, where that Member State grants special
relief from import duties in accordance with Article
136 of Regulation (EEC) No 918/83;

(c)

the delivery of civil aircraft; however, the supervising
office shall allow the arrangements to be discharged
once import goods have been used for the first time
for the manufacture, repair, modification or conversion
of civil aircraft or parts thereof, on condition that the
records of the holder are such as to make it possible to
verify that the arrangements are being correctly applied
and operated;

(d) the delivery of

the

shall

supervising office

spacecraft and related equipment;
however,
allow the
arrangements to be discharged once import goods have
been used for the first time for the manufacture, repair,
modification or conversion of satellites, their launch
vehicules and ground station equipment and parts
thereof that are an integral part of the systems, on
condition that the records of the holder are such as to
make it possible to verify that the arrangements are
being correctly applied and operated;

customs

(e) disposal in accordance with the relevant provisions of
secondary compensating products whose destruction
under
on
environmental grounds; for these purposes, the holder
shall prove that discharge of
the arrangements in
accordance with the normal rules is either impossible
or uneconomic.

supervision

prohibited

is

Use of equivalent goods for processing operations in
the Code shall not be
the

1.
accordance with Article 115 of
subject
arrangements.

to the formalities for entry of goods for

2.
The equivalent goods and compensating products
made therefrom shall become non-Community goods and
the time of
the import goods Community goods at
acceptance
the
the
arrangements.

discharging

declaration

of

However, where import goods are put on the market
before the arrangements are discharged, they shall change
their status at the time they are put on the market. In
exceptional cases, where the equivalent goods are expected
not to be present at that time, the customs authorities may
allow, at the request of the holder, the equivalent goods to
be present at a later time, to be determined by them and
within a reasonable time.

3.

In case of prior exportation:

(cid:151) compensating products shall become non-Community
the export declaration on
goods on acceptance of
condition that the goods to be imported are entered
for the arrangements;

(cid:151) import goods shall become Community goods at the

time of their entry for the arrangements.

Article 546

The authorisation shall
specify whether compensating
products or goods in the unaltered state may be released
for free circulation without customs declaration, without
prejudice to prohibitive or restrictive measures. In this case
they shall be considered to have been released for free
circulation,
a
customs-approved treatment or use on expiry of the period
for discharge.

assigned

been

have

they

not

if

For the purposes of
the first subparagraph of Article
218(1) of the Code, the declaration for release for free
circulation shall be considered to have been lodged and
accepted and release granted at the time of presentation of
the bill of discharge.

The products or goods shall become Community goods
when they are put on the market.

Article 547

In case of release for free circulation of compensating
products, boxes 15, 16, 34, 41 and 42 of the declaration

L 141/18

EN

Official Journal of the European Communities

28.5.2001

shall refer to the import goods. Alternatively, relevant
information may also be supplied by information sheet
INF1
the
declaration.

accompanying

document

other

any

or

Article 548

The list of compensating products subject

1.
to the
import duties appropriate to them in accordance with the
first indent of Article 122(a) of the Code is in Annex 75.

2. Where compensating products other
than those
mentioned on the list referred to in paragraph 1 are
destroyed, they shall be treated as if they were re-exported.

Article 549

1. Where the compensating products or goods in the
the suspensive
unaltered state are entered for one of
arrangements or introduced in a free zone of control type I
within the meaning of Article 799 or in a free warehouse
or placed in a free zone of control type II within the
meaning of Article 799 enabling the arrangements to be
discharged, the documents or records used for the said
customs-approved treatment or use or any documents
replacing them,
following
indications:

contain one of

shall

the

(cid:151) Mercanc(cid:237)as PA/S,

(cid:151) AF/S-varer,

(cid:151) AV/S-Waren,

(cid:151) Elpoqe(cid:253)lasa ET/A,

(cid:151) IP/S goods,

(cid:151) Marchandises PA/S,

(cid:151) Merci PA/S,

(cid:151) AV/S-goederen,

(cid:151) Mercadorias AA/S,

(cid:151) SJ/S-tavaroita,

(cid:151) AF/S-varor.

2. Where import goods entered for the arrangements
are subject
to specific commercial policy measures and
such measures continue to be applicable at the time when
the goods, either in the unaltered state or in the form of
the
are
compensating products,
suspensive arrangements or introduced in a free zone of
control type I within the meaning of Article 799 or in a
free warehouse or placed in a free zone of control type II
within the meaning of Article 799, the indication referred
to in paragraph 1 shall be supplemented by one of the
following:

entered for one of

(cid:151) Pol(cid:237)tica comercial,

(cid:151) Handelspolitik,

(cid:151) Handelspolitik,

(cid:151) Elpoqij(cid:222) pokisij(cid:222),

(cid:151) Commercial policy,

(cid:151) Politique commerciale,

(cid:151) Politica commerciale,

(cid:151) Handelspolitiek,

(cid:151) Politica comercial,

(cid:151) Kauppapolitiikka,

(cid:151) Handelspolitik.

S e c t i o n 5

Provision concerning the operation of the drawback
system

Article 550

Where goods under the drawback system are assigned a
customs-approved treatment or use referred to in Article
549(1), the indications required for that provision shall be
the following:

(cid:151) Mercanc(cid:237)as PA/R,

(cid:151) AF/T-varer,

(cid:151) AV/R-Waren,

(cid:151) Elpoqe(cid:253)lasa ET/E,

(cid:151) IP/D goods,

(cid:151) Marchandises PA/R,

(cid:151) Merci PA/R,

(cid:151) AV/T-goederen,

(cid:151) Mercadorias AA/D,

(cid:151) SJ/T-tavaroita,

(cid:151) AF/R-varor.

CHAPTER 4

Processing under customs control

Article 551

The arrangements

1.
for processing under customs
control shall apply for goods the processing of which leads
to products which are subject to a lower amount of import
duties than that applicable to the import goods.

28.5.2001

EN

Official Journal of the European Communities

L 141/19

The arrangements shall also apply for goods which have to
to ensure their compliance with
undergo operations
technical requirements for their release for free circulation.

Goods placed under the arrangements must remain

4.
in the same state.

2.

Article 542(1) and (2) shall apply mutatis mutandis.

For the purposes of determining the customs value of
3.
processed products declared for
the
declarant may choose any of the methods referred to in
(a), (b) or (c) of the Code or the customs
Article 30(2)
value of the import goods plus the processing costs.

circulation,

free

and maintenance,

Repairs
and
adjustments or measures to preserve the goods or to
ensure their compliance with the technical requirements
for their use under the arrangements are admissible.

including

overhaul

Article 554

Article 552

For the types of goods and operations mentioned in
the economic conditions shall be

1.
Annex 76, Part A,
deemed to be fulfilled.

Temporary importation with total relief from import duties
(hereinafter: (cid:147)total relief from import duties(cid:148)) shall only be
granted in accordance with Articles 555 to 578.

Temporary importation with partial relief
duties shall not be granted for consumable goods.

from import

For other types of goods and operations examination of
the economic conditions shall take place.

S e c t i o n 2

For the types of goods and operations mentioned in
2.
Annex 76, Part B and not covered by Part A,
the
examination of the economic conditions shall take place in
the Committee. Article 504(3) and (4) shall apply.

CHAPTER 5

Temporary importation

S e c t i o n 1

General provisions

Article 553

1.
Animals, unless of negligible commercial value, born
of animals placed under the arrangements are considered
to be non-Community goods and placed themselves under
those arrangements.

for

the

for which

2.
The customs authorities shall ensure that the total
period
the
goods
arrangements
the
same purpose
the same holder does not exceed 24
responsibility of
months, even where the arrangements were discharged by
entry for another suspensive arrangement and subsequently
entered again for temporary importation.

under
and under

remain

the

Conditions for total relief from import duties

S u b s e c t i o n 1

Means of transport

Article 555

1.

For the purposes of this subsection:

(a) (cid:147)commercial use(cid:148) means the use of means of transport
for
for
remuneration or in the framework of the economic
activity of an enterprise;

transport of persons or of goods

the

(b) (cid:147)private use(cid:148) means the use other than commercial of a

means of transport;

(c) (cid:147)internal

traffic(cid:148) means the carriage of persons or
goods picked up or loaded in the customs territory of
the Community for setting down or unloading at a
place within that territory.

2. Means of
accessories and equipment accompanying them.

include normal

transport

spare parts,

However, at the holder’s request, they may extend this
period for the time during which the goods are not used,
in accordance with the conditions laid down by them.

Article 556

For the purposes of Article 140(3) of

3.
the Code,
exceptional circumstances means any event as a result of
which the goods must be used for a further period in
order to fulfil the purpose of the temporary importation
operation.

Total relief from import duties shall be granted for pallets.

The arrangements shall also be discharged when pallets of
the same type and substantially the same value are
exported or re-exported.

L 141/20

EN

Official Journal of the European Communities

28.5.2001

Article 557

1.
Total relief from import duties shall be granted for
containers where they have been durably marked in an
appropriate and clearly visible place with the following
information:

(a)

the identity of the owner or operator shown by either
his full name or an established identification, symbols
such as emblems or flags being excluded;

(b) with the exception of swap bodies used for combined
rail-road transport,
and
the container, given by the owner or
numbers of
operator; its tare weight, including all its permanently
fixed equipment;

identification marks

the

(c) with the exception of containers used for transport by
air, the country to which the container belongs, shown
either in full or by means of the ISO alpha-2 country
code provided for in International Standards ISO 3166
or 6346 or by the distinguishing initials used to
indicate the country of registration of motor vehicles
in international road traffic, or in numbers, in the case
of swap bodies used for combined rail-road transport.

Where the application for authorisation is made in
accordance with the first subparagraph of Article 497(3)(c),
the containers shall be monitored by a person represented
in the customs territory of the Community being able to
communicate at all times their location and particulars of
entry and discharge.

Containers may be used in internal

2.
traffic before
being re-exported. However, they may be used only once
during each stay in a Member State, for transporting goods
loaded and intended to be unloaded within the territory of
the same Member State, where the containers would
otherwise have to make a journey unloaded within that
territory.

Under the conditions of the Convention of Geneva of
3.
Pool
21 January 1994 on Customs Treatment of
Containers used in International Transport, as approved by
Council Decision
customs
authorities shall permit the arrangements to be discharged
where containers of the same type or the same value are
exported or re-exported.

95/137/EC

(*****),

the

Article 558

1.
Total relief from import duties shall be granted for
means of road, rail, air, sea and inland waterway transport
where they:

(a) are registered outside the customs territory of

the
Community in the name of a person established
outside that
the means of
transport are not registered, the above condition may
be deemed to be met where they are owned by a

territory; however,

if

person established outside the customs territory of the
Community;

(b) are used by a person established outside that territory,
without prejudice to Articles 559, 560 and 561; and

(c)

in the case of commercial use and with the exception
of means of rail
transport, are used exclusively for
transport which begins or ends outside the customs
territory of
they may be
the Community; however,
used in internal traffic where the provisions in force in
the field of transport,
in particular those concerning
admission and operations, so provide.

transport

the means of

2. Where
referred to in
paragraph 1 are rehired by a professional hire service
established in the customs territory of the Community to a
person established outside that
they must be
re-exported within eight days of entry into force of the
contract.

territory,

Article 559

established in the

Persons
Community shall benefit
duties where:

customs
from total relief

territory of

the
from import

(a) means of rail transport are put at the disposal of such
persons under an agreement whereby each network
may use the rolling stock of the other networks as its
own;

(b) a trailer is coupled to a means of road transport
registered in the customs territory of the Community;

(c) means of transport are used in connection with an
emergency situation and their use does not exceed five
days; or

(d) means of transport are used by a professional hire firm
for the purpose of re-exportation within a period not
exceeding five days.

Article 560

the Community shall benefit

1.
Natural persons established in the customs territory
from
of
import duties where they privately use means of transport
occasionally, on the instructions of the registration holder,
this holder being in the customs territory at the time of
use.

from total relief

Such persons shall also benefit from total relief, for the
private use of means of transport hired under a written
contract, occasionally:

28.5.2001

EN

Official Journal of the European Communities

L 141/21

(a)

to return to their place of residence in the Community;

(b) to leave the Community; or

be

3.
Total relief from import duties may in exceptional
are
cases
commercially used for a limited period by persons
established in the customs territory of the Community.

granted where means

transport

of

(c) where this is permitted on a general
customs administrations concerned.

level by the

Article 562

The means of

shall be re-exported or
2.
returned to the hire service established in the customs
territory of the Community within:

transport

(a)

five days of the entry into force of the contract in the
case mentioned in paragraph 1(a);

(b) eight days of the entry into force of the contract in the

case mentioned in paragraph 1(c).

The means of transport shall be re-exported within two
days of the entry into force of the contract in the case
mentioned under paragraph 1(b).

Article 561

1.
Total relief from import duties shall be granted where
means of transport are to be registered under a temporary
series in the customs territory of the Community, with a
view to re-exportation in the name of one of the following
persons:

Without prejudice to other special provisions, the periods
for discharge are the following:

(a)

for means of rail transport: 12 months;

(b) for commercially used means of transport other than
rail transport: the time required for carrying out the
transport operations;

(c)

for means of road transport privately used:

(cid:151) by students: the period the student stays in the
customs territory of the Community for the sole
purpose of pursuing their studies;

(cid:151) by persons fulfilling assignments of a specified
duration:
in the
the period this person stays
customs territory of the Community for the sole
purpose of fulfilling their assignment;

(cid:151) in other cases, including saddle or draught animals

and the vehicles drawn by them: six months;

(a)

in the name of a person established outside that
territory;

(d) for privately used means of air transport: six months;

(b)

in the name of a natural person established inside that
territory where the person concerned is preparing to
residence to a place outside that
transfer normal
territory.

(e)

for privately used means of sea and inland waterway
transport: 18 months.

S u b s e c t i o n 2

In the case referred to in point (b), the means of transport
must be exported within three months of
the date of
registration.

Personal effects and goods for sports purposes imported by
travellers; welfare material for seafarers

Total relief from import duties shall be granted where
2.
means of transport are used commercially or privately by a
natural person established in the customs territory of the
Community and employed by the owner of the means of
transport established outside that
territory or otherwise
authorised by the owner.

Article 563

Total relief
from import duties shall be granted where
personal effects reasonably required for the journey and
goods for sports purposes are imported by a traveller as
defined in Article 236(A)(1).

Private use must have been provided for in the contract of
employment.

Article 564

authorities may

Customs
temporary
importation of means of transport under this provision in
the case of systematic use.

restrict

the

Total relief from import duties shall be granted for welfare
materials for seafarers in the following cases:

L 141/22

EN

Official Journal of the European Communities

28.5.2001

(a) where

they

are used on a

vessel

engaged in

S u b s e c t i o n 4

international maritime traffic;

(b) where they are unloaded from such a vessel and

temporarily used ashore by the crew;

Sound,
image or data carrying media, publicity material;
professional equipment; pedagogic material and scientific
equipment

(c) where they are used by the crew of such a vessel in
by
cultural
social
in places of
non-profit-making organisations or
worship where services for seafarers are regularly held.

establishments managed

or

Article 568

Total relief from import duties shall be granted for goods:

S u b s e c t i o n 3

(a) carrying sound, image or data processing information
for
to
of
commercialisation, or free of charge, or for provision
with a sound track, dubbing or copying; or

presentation

purpose

prior

the

Disaster relief material; medical, surgical and laboratory
equipment; animals; goods for use in frontier zones

(b) exclusively used for publicity purposes.

Article 565

Article 569

Total relief from import duties shall be granted for disaster
relief material where it
is used in connection with
measures taken to counter the effects of disasters or similar
situations
the
affecting
state bodies or bodies
Community and intended for
approved by the competent authorities.

territory

customs

the

of

Article 566

Total relief
from import duties shall be granted where
medical, surgical and laboratory equipment is dispatched
on loan at
the request of a hospital or other medical
institution which has urgent need of such equipment to
make up for the inadequacy of its own facilities and where
it is intended for diagnostic or therapeutic purposes.

Article 567

Total relief from import duties shall be granted where

1.
professional equipment is:

(a) owned by a person established outside the customs

territory of the Community;

(b)

territory of

imported either by a person established outside the
the Community or by an
customs
employee may be
employee of
established in the customs territory of the Community;
and

the owner,

the

(c) used by the importer or under their supervision, except

in cases of audiovisual co-productions.

2.
Total relief shall not be granted where equipment is
to be used for the industrial manufacture or packaging of
goods or, except
the
exploitation of natural
the construction,
resources,
repair or maintenance of buildings or for earth moving
and like projects.

in the case of hand tools,

for

for

Total relief from import duties shall be granted for animals
owned by a person established outside the customs
territory of the Community.

Article 570

It shall be granted for the following goods intended for
activities in keeping with the particularities of the frontier
zone as defined by the provisions in force:

(a) equipment owned by a person established in the
zone of
a person

adjacent
frontier
temporary
importation and
established in that adjacent frontier zone;

frontier
by

to the

zone

used

Total relief
pedagogic material and scientific equipment are:

from import duties shall be granted where

(a) owned by a person established outside the customs

territory of the Community;

(b)

imported by public or private scientific, teaching or
vocational training establishments which are essentially
non-profit making and exclusively used in teaching,
vocational training or scientific research under their
responsibility;

(b) goods used for the building, repair or maintenance of
infrastructure in such a frontier zone under
the
responsibility of public authorities.

(c)

imported in reasonable numbers, having regard to the
purpose of the importation; and

28.5.2001

EN

Official Journal of the European Communities

L 141/23

(d) not used for purely commercial purposes.

(c) goods used to carry out

tests,

experiments or

demonstrations without financial gain.

S u b s e c t i o n 5

Packings; moulds, dies, blocks, drawings, sketches, measuring,
checking and testing instruments and other similar articles;
special tools and instruments; goods to carry out tests or
subject to tests; samples; replacement means of production

Article 571

Total relief
packings:

from import duties shall be granted where

For the goods referred to in point
discharge is six months.

(b),

the period for

Article 574

Total relief
from import duties shall be granted where
samples are imported in reasonable quantities and solely
used for being shown or demonstrated in the customs
territory of the Community.

(a)

imported filled, are intended for

if
whether empty or filled;

re-exportation

Article 575

(b)

imported empty, are intended for re-exportation

if
filled.

Packings are not to be used in internal traffic, except with
a view to the export of goods. In the case of packings
imported filled, this shall apply only from the time that
they are emptied of their contents.

Article 572

Total relief from import duties shall be granted where
1.
moulds, dies, blocks, drawings,
sketches, measuring,
checking and testing instruments and other similar articles
are:

(a) owned by a person established outside the customs

territory of the Community; and

(b) used in manufacturing by a person established in the
customs territory of the Community and at least 75 %
of the production resulting from their use is exported.

Total relief from import duties shall be granted for

2.
special tools and instruments where the goods are:

(a) owned by a person established outside the customs

territory of the Community; and

(b) made available free of charge to a person established in
the customs
the
manufacture of goods which are to be exported in
their entirety.

the Community for

territory of

from import duties shall be granted where
Total relief
replacement means of production are temporarily made
available to a customer by a supplier or repairer, pending
the delivery or repair of similar goods.

The period for discharge is six months.

S u b s e c t i o n 6

Goods for events or for sale

Article 576

1.
Total relief from import duties shall be granted for
goods to be exhibited or used at a public event not purely
organised for
the goods, or
obtained at such events from goods placed under the
arrangements.

the commercial

sale of

In exceptional cases,
may authorise the arrangements for other events.

the competent customs authorities

Total relief from import duties shall be granted for
2.
goods for approval where they cannot be imported as
samples and the consignor for his part wishes to sell the
goods and the consignee may decide to purchase them
after inspection.

Article 573

The period for discharge is two months.

Total relief from import duties shall be granted for the
following goods:

Total relief from import duties shall be granted for

3.
the following:

(a) goods

subjected

to

tests,

experiments

or

demonstrations;

(b) goods imported, subject to satisfactory acceptance tests
in connection with a sales contract containing the
provisions of
the satisfactory acceptance tests and
subjected to those tests;

(a) works of art, collectors’ items and antiques as defined
in (cid:147)Annex I(cid:148) of Directive 77/388/EEC, imported for the
purposes of exhibition, with a view to possible sale;

(b) goods other than newly manufactured ones imported

with a view to their sale by auction.

L 141/24

EN

Official Journal of the European Communities

28.5.2001

S u b s e c t i o n 7

Spare parts, accessories and equipment; other goods

Article 577

Total relief
from import duties shall be granted where
spare parts, accessories and equipment are used for repair
including overhaul, adjustments and
and maintenance,
preservation of goods entered for the arrangements.

Article 578

(b) are

certified by the

customs

authorities

in the

appropriate section of the cover page; and

(c) are valid throughout

the customs

territory of

the

Community.

The ATA/CPD carnet shall be presented at the office of
entry into the customs territory of the Community, except
where this office is unable to check the fulfilment of the
conditions for the procedure.

3.
Articles 454, 455 and 458 to 461 apply mutatis
mutandis for goods placed under the arrangements and
covered by ATA carnets.

Total relief
from import duties may be granted where
goods other than those listed in Articles 556 to 577 or not
complying with the conditions of
these Articles, are
imported:

Article 581

(a) occasionally and for a period not exceeding three

months; or

(b)

in particular situations having no economic effect.

S e c t i o n 3

Provisions
arrangements

Article 579

concerning

the

operation

of

the

Article 582

goods

effects,

for entry of

imported for

Where personal
sports
purposes or means of transport are declared orally or by
the arrangements, customs
any other act
authorities may require a written declaration when a high
amount of import duties is at stake or a serious risk of
non-compliance with obligations of
the arrangements
exists.

Article 580

Declarations for entry for the arrangements using
1.
ATA/CPD carnets shall be accepted if they are issued in a
participating country and endorsed and guaranteed by an
association forming part of an international guarantee
chain.

Unless otherwise provided for by bilateral or multilateral
agreements, (cid:147)participating country(cid:148) means a contracting
Istanbul
party to the ATA Convention, or
Convention having accepted the Customs Cooperation
Council recommendations of 25 June 1992 concerning
acceptance of the ATA Carnet and the CPD Carnet for the
temporary admission procedure.

to the

1. Without prejudice to the special guarantee systems
the arrangements by
for ATA/CPD carnets, entry for
written declaration shall be subject
to the provision of
security, except in the cases referred to in Annex 77.

In order to facilitate control of the arrangements, the

2.
customs authorities may require records to be kept.

the arrangements

1. Where goods placed under
in
accordance with Article 576 are discharged by their entry
for free circulation,
the debt shall be
the amount of
determined on the basis of the elements of assessment
appropriate to these goods at the moment of acceptance of
the declaration for free circulation.

Where goods placed under the arrangements in accordance
with Article 576 are put on the market, they shall be
considered as presented to customs when they are declared
for release for free circulation before the end of the period
for discharge.

referred to in Article 576(1),

For the purposes of discharging the arrangements in
2.
respect of goods
their
consumption, destruction or distribution free of charge to
the
as
re-exportation, provided their quantity corresponds to the
nature of the event, the number of visitors and the extent
of the holder’s participation therein.

considered

public

event

shall

the

be

at

first

The
beverages, tobacco goods or fuels.

subparagraph shall not apply to alcoholic

Article 583

2.

Paragraph 1 shall apply only if the ATA/CPD carnets:

(a) relate to goods and uses covered by those Conventions

or agreements;

the arrangements are
Where the goods placed under
entered for one of
suspensive arrangements or
introduced in a free zone of control type I within the
meaning of Article 799 or in a free warehouse or placed in
a free zone of control type II within the meaning of Article

the

28.5.2001

EN

Official Journal of the European Communities

L 141/25

799, enabling temporary importation to be discharged, the
documents other than ATA/CPD carnets or records used
for the said customs-approved treatment or use or any
document
the
following indications:

replacing them shall

contain one of

(cid:151) Mercanc(cid:237)as IT,

(cid:151) MI-varer,

(cid:151) VV-Waren,

(cid:151) Elpoqe(cid:253)lasa PE,

(cid:151) TA goods,

(cid:151) Marchandises AT,

(cid:151) Merci AT,

(cid:151) TI-goederen,

(cid:151) Mercadorias IT,

(cid:151) VM-tavaroita,

(cid:151) TI-varor.

Article 584

rail

transport used jointly under

For means of
an
agreement, the arrangements shall also be discharged when
means of rail transport of the same type or the same value
as those which were put at
the disposal of a person
established in the customs territory of the Community are
exported or re-exported.

CHAPTER 6

Outward processing

S e c t i o n 1

Article 586

The

authorisation shall

specify the means

1.
and
methods to establish that the compensating products have
resulted from processing of the temporary export goods or
to verify that
for using the standard
exchange system are met.

the conditions

Such means and methods may include the use of
information document set out
examination of the records.

the
in Annex 104 and the

to be established that

2. Where the nature of the processing operations does
not allow it
the compensating
products have resulted from the temporary export goods,
the authorisation may nevertheless be granted in duly
justified cases, provided the applicant can offer sufficient
guarantees
goods used in the processing
operations share the same eight-digit CN code, the same
commercial quality and the same technical characteristics
as the temporary export goods. The authorisation shall lay
down the conditions for using the arrangements.

that

the

Article 587

Where the arrangements are requested for
the
temporary export goods must be capable of being repaired
and the arrangements shall not be used to improve the
technical performance of the goods.

repair,

S e c t i o n 2

Provisions
arrangements

Article 588

concerning

the

operation

of

the

The

authorisation shall

1.
specify the period for
discharge. Where the circumstances so warrant, this period
may be extended even when that originally set has expired.

Additional conditions concerning the granting of the
authorisation

Article 157(2) of the Code applies, even after the

2.
original period has expired.

Article 585

Article 589

Except where indications to the contrary exist, the
shall be

interests of Community processors

1.
essential
deemed not to be seriously harmed.

2. Where an application for authorisation is made by a
person who exports the temporary export goods without
the customs
arranging for
the processing operations,
authorities
the
conditions set out in Article 147(2) of the Code on the
basis of supporting documents. Articles 503 and 504 shall
apply mutatis mutandis.

shall conduct a prior examination of

1.
The declaration entering the temporary export goods
for the arrangements shall be made in accordance with the
provisions laid down for exportation.

In the case of prior importation,

2.
the documents
accompanying the declaration for free circulation shall
include
such
authorisation is applied for in accordance with Article
497(3)(d). Article 220(3) applies mutatis mutandis.

authorisation unless

copy

the

of

a

L 141/26

EN

Official Journal of the European Communities

28.5.2001

S e c t i o n 3

have been released for free circulation at a zero duty rate.

Provisions concerning the calculation of
relief

the duty

Article 592

Article 590

For the calculation of the amount to be deducted, no
and

taken of anti-dumping duties

1.
account
countervailing duties.

shall be

Secondary compensating products that constitute waste
scrap, residues, offcuts and remainders shall be deemed to
be included.

2.
In determining the value of the temporary export
goods in accordance with one of the methods referred to
in the second subparagraph of Article 151(2) of the Code,
the
the
temporary export goods to the place where the processing
operation or the last such operation took place shall not
be included in:

and insurance

transport,

loading,

costs

for

(a)

the value of
the temporary export goods which is
taken into account when determining the customs
value of the compensating products in accordance with
Article 32(1)(b)(i) of the Code; or

(b) the processing costs, where the value of the temporary
export goods cannot be determined in accordance with
Article 32(1)(b)(i) of the Code.

loading,

and insurance
for
from the place where

the
The
transport
compensating products
the
processing operation or the last processing operation took
place to the place of their entry into the customs territory
of
the Community shall be included in the processing
costs.

costs

Loading, transport and insurance costs shall include:

(a) commissions
commissions;

and

brokerage,

except

buying

(b) the cost of containers not integral to the temporary

export goods;

frequently carrying out
In the case of undertakings
processing operations under an authorisation not covering
repair,
the
holder, set an average rate of duty applicable to all those
operations (aggregated discharge).

the customs authorities may, on request of

rate

shall be determined for

This
each period not
exceeding twelve months and shall apply provisionally for
compensating products released for free circulation during
the customs
that period. At
authorities
shall make a final calculation and, where
appropriate, apply the provisions of Article 220(1) or
Article 236 of the Code.

the end of each period,

Articles 29 to 35 of the Code shall apply mutatis mutandis
to the processing costs, which shall not take into account
the temporary export goods.

OJ L 160, 26.6.1999, p. 48.

(*)
(**) OJ L 62, 7.3.1980, p. 5.
(***) OJ L 102, 17.4.1999, p. 11.
(****) OJ L 318, 20.12.1993, p. 18.
(*****) OJ L 91, 22.4.1995, p. 45.(cid:146)

29. Chapter 1 (Articles 799 to 840) of Title V of Part II is

replaced by the following:

(cid:145)CHAPTER I

Free zones and free warehouses

S e c t i o n 1

Provisions common to Sections 2 and 3

Subsection 1

D e f i n i t i o n s a n d g e n e r a l p r o v i s i o n s

(c)

the cost of packing, including labour and materials;

Article 799

(d) handling costs incurred in connection with transport of

the goods.

Article 591

Partial relief from import duties by taking the cost of the
processing operation as the basis of the value for duty
shall be granted on request.

With the exception of goods of a non-commercial nature,
the first paragraph shall not apply where the temporary
export goods which are not of Community origin within
the meaning of Title II, Chapter 2, Section 1, of the Code

For the purposes of this Chapter:

(a) (cid:147)control type I(cid:148) means controls principally based on

the existence of a fence;

(b) (cid:147)control type II(cid:148) means controls principally based on
in accordance with the

the formalities carried out
requirements of the customs warehousing procedure;

(c) (cid:147)operator(cid:148) means any person carrying on an activity
involving the storage, working, processing, sale or
purchase of goods in a free zone or a free warehouse.

28.5.2001

EN

Official Journal of the European Communities

L 141/27

Article 800

Any person may apply to the
authorities
designated by the Member States for a part of the customs
territory of the Community to be designated a free zone or
for a free warehouse to be set up.

customs

Article 801

The application for an authorisation to build in a free

1.
zone shall be made in writing.

The application referred to in paragraph 1 shall
2.
specify the activity for which the building will be used and
give any other information that will enable the customs
authorities designated by the Member States to evaluate the
grounds for granting the authorisation.

The

competent

3.
shall grant
authorisation in cases where the application of customs
rules would not be impeded.

authorities

customs

4.
Paragraphs 1, 2 and 3 shall also apply where a
building in a free zone or a building constituting a free
warehouse is converted.

Article 802

2.
The approval shall be issued in writing. It shall be
the necessary
accorded only to persons offering all
guarantees concerning the application of the provisions on
free zones or free warehouses.

Article 804

The application for approval of

1.
the stock records
shall be submitted in writing to the customs authorities
designated by the Member State where the free zone or
free warehouse is located.

The application referred to in paragraph 1 shall
2.
specify which activities are envisaged,
this information
being considered as the notification referred to in Article
172(1) of the Code. It shall include the following:

(a) a detailed description of the stock records kept or to

be kept;

(b) the nature and customs status of the goods to which

these activities relate;

(c) where applicable, the customs procedure under which

the activities are to be carried out;

(d) any other

customs
information needed by
authorities in order to ensure the proper application of
the provisions.

the

The customs authorities of
communicate
Commission:

the

following

the Member States
to
information

shall
the

S e c t i o n 2

Provisions applicable to free zones of control type I
and to free warehouses

(a)

the free zones in existence and in operation in the
classification under
Community according to the
Article 799;

(b) the designated customs authorities

to which the
application referred to in Article 804 must be
presented.

S u b s e c t i o n 1

Controls

Article 805

The Commission shall publish the information referred to
in (a) and (b)
the European
Communities, C series.

in the Official

Journal of

S u b s e c t i o n 2

Approval of the stock records

Article 803

1.
The carrying on of activities by an operator shall be
subject to the approval by the customs authorities of the
stock records referred to:

(cid:151) in Article 176 of the Code in the case of a free zone of

control type I or a free warehouse;

(cid:151) in Article 105 of the Code in the case of a free zone of

control type II.

The fence enclosing free zones shall be such as to facilitate
supervision by the customs authorities outside the free
zone and prevent any goods being removed irregularly
from the free zone.

The first paragraph shall also apply mutatis mutandis to free
warehouses.

The area immediately outside the fence shall be such as to
permit adequate supervision by the customs authorities.
Access to the said area shall require the consent of the said
authorities.

Article 806

The stock records to be kept for the free zone or free
warehouse shall include in particular:

(a) particulars of marks, identifying numbers, number and
kind of packages, the quantity and usual commercial
description of
the
identification marks of the container;

the goods and, where relevant,

L 141/28

EN

Official Journal of the European Communities

28.5.2001

(b)

information enabling the goods to be monitored at any
time, in particular their location, the customs-approved
treatment or use assigned to them after storage in the
free zone or free warehouse or their re-entry into
another part of
the
Community;

territory

customs

the

of

(c) reference particulars of the transport document used

on entry and removal of the goods;

(d)

indication of customs
reference particulars of
status referred to in Article 812;

status and, where relevant,
the certificate certifying this

(e) particulars of usual forms of handling;

(f) as the case may be, one of the indications referred to

in Articles 549, 550 or 583;

(g) particulars concerning goods which would not be
subject upon release for free circulation or temporary
importation to import duties or commercial policy
measures,
the use or destination of which must be
checked.

The customs authorities may waive the requirement for
some of this information where supervision or control of
the free zone or the free warehouse is not affected.

Where records have to be kept
customs procedure,
records need not appear in the stock records.

for the purposes of a
the information contained in those

Article 807

The inward processing or processing under customs
control procedures shall be discharged in respect of the
compensating products, processed products or goods in
the unaltered state situated in a free zone or
free
warehouse by entry in the stock records of the free zone
or free warehouse. Reference particulars of such entry shall
be recorded in the records
inward processing or
processing under customs control, as the case may be.

for

S u b s e c t i o n 2

goods have undergone usual forms of handling referred to
in Annex 72, an Information Sheet INF8 may be issued in
accordance with Article 523.

Article 810

A victualling warehouse may be set up in a free zone or a
free warehouse
in accordance with Article 40 of
Regulation (EC) No 800/1999.

Article 811

In the case of the re-exportation of non-Community goods
which are not unloaded or which are transhipped,
the
notification referred to in Article 182(3) of the Code shall
not be required.

Article 812

Where the customs authorities certify the Community or
in accordance with
non-Community status of the goods,
Article 170(4) of
they shall use a form
conforming to the model and provisions in Annex 109.

the Code,

that

The operator shall certify the Community status of the
form where non-Community
goods by means of
free circulation in
goods are declared for
accordance with Article 173(a) of
including
where discharging the inward processing or processing
under customs control procedures.

release for

the Code,

S e c t i o n 3

Provisions applicable to free zones of control type II

Article 813

Without prejudice to the provisions in section 1 and in
the provisions laid down for the customs
Article 814,
warehouse arrangements shall be applicable to the free
zone of control type II.

Other provisions concerning the operation of free zone of
control type I and free warehouses

Article 814

Article 808

Commercial policy measures provided for in Community
acts shall be applicable to non-Community goods placed in
a free zone or free warehouse only to the extent that they
refer to the entry of goods into the customs territory of
the Community.

Article 809

Where non-Community goods which are not unloaded or
which are only transhipped are placed under the free zone
using the local clearance procedure and re-exported later
using the same procedure, the customs authorities may
relieve the operator from the obligation to inform the
competent customs office of each arrival or departure of
such goods. In this case, the control measures shall take
account of the special nature of the situation.

Where the elements for assessment of the customs debt to
be taken into consideration are those applicable before the

The short-term storage of goods in connection with such
transhipment shall be considered to be an integral part of
the transhipment.(cid:146)

28.5.2001

EN

Official Journal of the European Communities

L 141/29

30. Article 859 is amended as follows:

34. Annex 38 is amended in accordance with Annex II to this

(a) point 6 is replaced by the following:

Regulation.

(cid:145)6.

from the

In the case of goods in temporary storage or
entered for a customs procedure, removal of the
the
customs
goods
Community or their introduction into a free zone
of control type I within the meaning of Article 799
or into a free warehouse without completion of the
necessary formalities;(cid:146)

territory

of

(b) point 9 is replaced by the following:

(cid:145)9.

framework of

in the
inward processing and
processing under customs control, exceeding the
time-limit allowed for submission of
the bill of
discharge, provided the limit would have been
extended had an extension been applied for in
time;(cid:146)

(c)

the following point 10 is added:

35. Annex 45a is amended in accordance with Annex III to

this Regulation.

36. Annex 47a is amended in accordance with Annex IV to

this Regulation.

37. Annexes 67 to 103 are replaced by the text (Annexes 67

to 77) shown in Annex V to this Regulation.

38. Annexes 105, 106 and 107 are deleted.

Article 2

(cid:145)10. exceeding the time-limit allowed for temporary
removal from a customs warehouse, provided the
limit would have been extended had an extension
been applied for in time.(cid:146)

1.
This Regulation shall enter into force on the seventh day
following that of its publication in the Official Journal of the
European Communities.

31. In Annex 10, the following is added:

Points 1 to 30 and 32 to 38 of Article 1 shall apply

2.
from 1 July 2001.

(cid:145)6309

Worn
cloth-
ing and other
worn articles

Collection and packing for
shipment(cid:146)

3.
Each authorisation granting the status of authorised
consignee shall comply with Article 408a of Regulation (EEC)
No 2454/93 by a date decided by the customs authorities, and
at the latest by 31 March 2004.

32. In Annex 37, the following paragraph is added to Title

I(B)(2)(f)(aa):

(cid:145)Where an authorisation for a type E warehouse provides
for the procedures laid down for a type D to be applied,
boxes 33 and 47 shall also be required.(cid:146)

33. Annex 37a is amended in accordance with Annex I to this

Regulation.

Before 1 January 2004,
the Commission shall evaluate the
implementation of Article 408a of Regulation (EEC) No
2454/93 in relation to Articles 367 to 371 of that Regulation.
The evaluation will be based on a report drawn up from
contributions of
the Member States. The Commission may
decide on this basis and in accordance with the committee
procedure if and subject to what conditions a deferral of the
date mentioned in first subparagraph is necessary.

This Regulation shall be binding in its entirety and directly applicable in all Member
States.

Done at Brussels, 4 May 2001.

For the Commission

Frederik BOLKESTEIN

Member of the Commission

L 141/30

EN

Official Journal of the European Communities

28.5.2001

Annex 37a, Title II, paragraph B, is amended as follows:

ANNEX I

1.

In the data group (cid:145)Guarantee Reference(cid:146) under attribute GRN, at the end of the explanatory text, the following is
inserted:

(cid:145)The (cid:147)Guarantee Reference(cid:148) number (GRN) is allocated by the office of guarantee to identify each single guarantee
and it is structured as follows:

Field

Content

Field type

Examples

1

2

3

4

5

Last two digits of the year at which the guarantee was
accepted (YY)

Numeric 2

Identifier of the country where the guarantee is lodged
(ISO alpha 2 country code)

Alphabetic 2

97

IT

Unique identifier for the acceptance given by the office
of guarantee per year and country

Alphanumeric 12

1234AB788966

Check digit

Alphanumeric 1

8

Identifier of
voucher
guarantee types

the individual guarantee by means of
(1 letter + 6 digits) or NULL for other

Alphanumeric 7

A001017

Field 1 and 2 as explained above.

Field 3 has to be filled with a unique identifier per year and country for the acceptance of the guarantee given by
the office of guarantee. National administrations which want to have the Customs Office Reference Number of the
office of guarantee included in the GRN, could use up to the first six characters to insert the national number of
the office of guarantee.

Field 4 has to be filled with a value that is a check digit for the fields 1 to 3 of the GRN. This field allows to detect
an error when capturing the first four fields of the GRN.

Field 5 is only used when the GRN is related to an individual guarantee by means of vouchers registered in the
computerised transit system. In that case, this field has to be filled with the identifier of the voucher.(cid:146)

2. The explanatory text of the data group (cid:145)Guarantee Reference(cid:146) is replaced by the following:

(cid:145)Number: 99

The data group shall be used if the attribute (cid:147)Guarantee type(cid:148) contains the code (cid:147)0(cid:148), (cid:147)1(cid:148), (cid:147)2(cid:148), (cid:147)4(cid:148) or (cid:147)9(cid:148).(cid:146)

3. The explanatory text of the data attribute (cid:145)GRN(cid:146) is replaced by the following:

(cid:145)Type/length: an24

if the attribute (cid:147)Guarantee type(cid:148)
The attribute shall be used to insert the guarantee reference number (GRN)
contains the code contains the code (cid:147)0(cid:148), (cid:147)1(cid:148), (cid:147)2(cid:148), (cid:147)4(cid:148) or (cid:147)9(cid:148). In this case the attribute (cid:147)Other guarantee reference(cid:148)
can not be used.(cid:146)

4. The explanatory text of the data attribute (cid:145)Other guarantee reference(cid:146) is replaced by the following:

(cid:145)Type/length: an ..35

This attribute shall be used if the attribute (cid:147)Guarantee type(cid:148) contains other codes than (cid:147)0(cid:148), (cid:147)1(cid:148), (cid:147)2(cid:148), (cid:147)4(cid:148) or (cid:147)9(cid:148). In
this case the attribute (cid:147)GRN(cid:148) can not be used.(cid:146)

28.5.2001

EN

Official Journal of the European Communities

L 141/31

5. Under the data group (cid:145)Guarantee Reference(cid:146) the explanatory text under the attribute (cid:145)Access code(cid:146) is replaced by the

following:

(cid:145)Type/length: an4

The attribute shall be used when the attribute (cid:147)GRN(cid:148) is used, otherwise this attribute is optional for the Member
States. Depending on the type of guarantee, it is issued by the office of guarantee, the guarantor or the principal
and used to secure a specific guarantee.(cid:146)

L 141/32

EN

Official Journal of the European Communities

28.5.2001

ANNEX II

Annex 38, box 52, is amended as follows:

Under (cid:145)other entries(cid:146) for code 2 the following is inserted:

(cid:145)(cid:151) reference for the guarantee undertaking

(cid:151) office of guarantee(cid:146)

28.5.2001

EN

Official Journal of the European Communities

L 141/33

ANNEX III

In subparagraph 1 of Annex 45a, Chapter II, paragraph A, the following last sentence is inserted:

(cid:145)The (cid:147)MRN(cid:148) shall also be printed in bar code mode using the standard (cid:147)code 128(cid:148), character set (cid:147)B(cid:148).(cid:146)

L 141/34

EN

Official Journal of the European Communities

28.5.2001

The second indent of Annex 47a, point 3 is replaced by the following:

ANNEX IV

(cid:145)(cid:151) except where guarantee data is exchanged between the office of guarantee and the office of departure using
information technology and computer networks, this individual guarantee may be used only at the office of
departure identified in the guarantee document;(cid:146)

28.5.2001

EN

Official Journal of the European Communities

L 141/35

ANNEX V

(cid:145)ANNEX 67

APPLICATION AND AUTHORISATION FORMS

(Articles 292, 293, 497 and 505)

GENERAL REMARKS

1. The layout of the models is not binding; e.g. instead of boxes the Member States may provide for forms with a line

structure or if required the space of the boxes may be extended.

However the order numbers and the appropriate text are obligatory.

2. The Member States may provide for boxes or lines for national purposes. These boxes or lines shall be indicated by

an order number plus a capital letter (e.g. 5A).

3.

In principle boxes with a bold order number must be completed. The explanatory note refers to exceptions. The
customs administrations may provide for the completion of box 5 as mandatory only where a single authorisation
is applied for.

4. The Appendix of the notes shall contain the IPR economic-condition-codes according to Annex 70.

EUROPEAN COMMUNITY

MODEL

Application for authorisation to use a customs procedure with economic impact/end-use

Note: Please refer to the appropriate explanatory note when filling out this form

1. Applicant

Reserved for customs purposes

i

l
a
n
g
i
r
O

2. Customs procedure(s)

3. Type of application

4. Continuation forms

5. Place and kind of accounts/records

6. Period of validity of the authorisation

a

b

7. Goods to be placed under the customs procedure

CN code

Description

Quantity

Value

8. Compensating or processed products

CN code

Description

Rate of yield

9. Details of the planned activities

10. Economic conditions

11. Customs office(s)

a

b

c

of entry

of discharge

supervising office(s)

12. Identification

13. Period for discharge

14. Simplified procedures

15. Transfer

(months)

a

b

16. Additional information

17.

Signed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

EUROPEAN COMMUNITY

MODEL

Application for authorisation to operate a customs warehouse or to use the arrangements in a type E warehouse

Continuation form

18. Warehouse type

i

l
a
n
g
i
r
O

19. Warehouse or storage facilities (type E)

20. Deadline for lodging inventory of goods

21. Loss rate

22. Storage of goods not under the warehousing arrangements

CN code

Description

Category/customs procedure

23. Usual forms of handling

24. Temporary removal. Purpose:

25. Additional information

26.

Signed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

EUROPEAN COMMUNITY

MODEL

Application for authorisation to use inward processing

Continuation form

CN code

Description

18. Equivalent goods

i

l
a
n
g
i
r
O

19. Prior exportation

20. Release for free circulation without customs declaration?

21. Additional information

22.

Signed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

EUROPEAN COMMUNITY

MODEL

Application for authorisation to use outward processing

Continuation form

18. System

19. Replacement products

CN code

Description

i

l
a
n
g
i
r
O

20. Article 147(2) of the Code

21. Article 586(2)

22. Additional information

23.

Signed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

EUROPEAN COMMUNITY

MODEL

Authorisation to use a customs procedure with economic impact/end-use

1. Holder of authorisation

Issuing authority

GB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Authorisation number)

i

l
a
n
g
i
r
O

1a. This decision refers to your application of

Ref. no:

2. Customs procedure(s)

3. Type of authorisation

4. Continuation forms

5. Place and kind of accounts/records

6. Period of validity of the authorisation

a

b

7. Goods which may be placed under the customs procedure:

CN code

Description

Quantity

Value

8. Compensating or processed products:

CN code

Description

Rate of yield

9. Details of the planned activities:

10. Economic conditions:

11. Customs office(s)

a

b

c

of entry:

of discharge:

supervising office(s):

12. Identification

13. Period for discharge

14. Simplified procedures

15. Transfer

(months)

a

b

16. Additional information/conditions (e.g. security requirements)

17.

Date

Signature

Name

Stamp

EUROPEAN COMMUNITY

MODEL

Authorisation to operate a customs warehouse or to use the arrangements in a type E warehouse

Continuation form

18. Warehouse type

Identification
warehouse

number

of

the

GB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Authorisation number)

i

l
a
n
g
i
r
O

19. Warehouse or storage facilities (type E)

20. Deadline for lodging inventory of goods

21. Loss rate

22. Storage of goods not under the warehousing arrangements

CN code

Description

Category/customs procedure

23. Usual forms of handling

24. Temporary removal. Purpose:

25. Additional information

26.

Date

Signature

Name

Stamp

EUROPEAN COMMUNITY

MODEL

Authorisation to use inward processing

Continuation form

GB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Authorisation number)

CN code

Description

18. Equivalent goods

i

l
a
n
g
i
r
O

19. Prior exportation

20. Release for free circulation without customs declaration

21. Additional information

22.

Date

Signature

Name

Stamp

EUROPEAN COMMUNITY

MODEL

Authorisation to use outward processing

Continuation form

GB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Authorisation number)

18. System

19. Replacement products

CN code

Description

i

l
a
n
g
i
r
O

20. Article 147(2) of the Code

21. Article 586(2)

22. Additional information

23.

Date

Signature

Name

Stamp

EXPLANATORY NOTES

Title I

Particulars to be entered in the various boxes of the application form

General note:

References are to the implementing provisions of the Customs Code unless otherwise stated.

1. Applicant

Enter the full name and address of the applicant. The applicant is the person to whom the authorisation should be issued.

2. Customs procedure(s)

Enter the customs procedure(s) under which the goods listed in box 7 are intended to be placed. The relevant customs procedures are given below:

— free circulation with end-use

— customs warehousing

— inward processing — suspension system

— inward processing — drawback system

— processing under customs control

— temporary importation

— outward processing

Note:

If the applicant applies for an authorisation to use more than one customs procedure (integrated authorisation) and the form does not fit the requirements (e.g. because
the goods which should be placed under the customs procedures are not the same for each procedure) separate forms should be used.

3. Type of application

Type of application must be entered in this box by using at least one of the following codes:

1 = first application

2 = application for modified or renewed authorisation (also indicate the appropriate authorisation number)

3 = application for a single authorisation

4 = application for successive authorisation (inward processing)

4. Continuation forms

Enter the number of continuation forms attached.

Note:

Continuation forms are provided for the following customs procedures:
customs warehousing, inward processing (where necessary) and outward processing (where necessary)

5. Place and kind of accounts/records

Enter the place of accounts. This is the place where the applicant's commercial, tax or other accounting material, or such data held on his behalf, is
located. Specify also the kind of accounts by giving details about the system used.

State also the kind of records (stock records) to be used for the customs procedure. Records means: the data containing all the necessary information
and technical details, enabling the customs authorities to supervise and control the customs procedure.

Note:

If it is intended to use a customs warehouse type B, box 5 is not to be completed.

In case of temporary importation box 5 need be completed only where required by customs authorities.

In case of application for a single authorisation indicate the place and kind of main accounts.

6. Period of validity of the authorisation

a

b

Indicate in box 6a the requested date on which the authorisation should take effect (day/month/year). In principle the authorisation takes effect on the
date of issue at the earliest. In this case enter ‘date of issue’. The date of expiry of the authorisation may be suggested in box 6b.

7. Goods to be placed under the customs procedure

CN code

Description

Quantity

Value

— CN code

Complete according to the Combined Nomenclature (CN code = eight digits).

— Description

The description of the goods means the trade and/or technical description.

— Quantity

Enter the estimated quantity of the goods intended to be placed under the customs procedure.

— Value

Enter the estimated value in euro or in other currency of the goods intended to be placed under the customs procedure.

Note:

End-use:

1.

If the application concerns goods other than those under 2 below, you should enter in sub-box “CN code”, where appropriate; the Taric Code (10 digits or 14 digits).

2.

If the application concerns goods under the special provisions (Part A and B) contained in the preliminary provisions of the Combined Nomenclature (goods for certain
categories of ships, boats and other vessels and for drilling or production platforms/civil aircraft and goods for use in civil aircraft) CN codes are not required.
Applicants should state in sub-box “Description” for instance: “Civil aircraft and parts thereof/special provisions, part B of the CN”. Furthermore it is then not necessary
to give details about the CN code, quantity and the value of the goods;

Customs warehousing:

If the application covers a number of items of different goods, you may enter the word “various” in sub-box “CN code”. In this case describe the nature of goods to be
stored in sub-box “Description”. It is not necessary to give details about the CN code, quantity and value of the goods;

Inward and outward processing:

CN code: The four-digit code may be indicated. However the eight-digit code must be given where:

— equivalent goods or the standard exchange system are to be used,

— Article 586(2) is applied,

— the economic conditions are identified by codes 10, 11 or 99,

— milk and milk products referred to in Article 1 of Council Regulation (EC) No 1255/1999 are concerned and code 30 is used in relation with usual forms of handling,

the de minimis value or the supply balance in accordance with Article 11 of Council Regulation (EC) No 3448/93 or

— the customs authorities require this in accordance with the first paragraph of Article 499.

Description: The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application. Where it is planned to use
equivalent goods or the standard exchange system give details about commercial quality and technical characteristics of the goods.

Quantity: This information need not be entered with regard to inward processing where the code used to refer to the economic conditions is code 30 in so far as it is not
intended to use equivalent goods. However the quantity must be indicated where processing of durum wheat to produce pasta is involved or where the eight-digit code
must be given for milk and milk products.

Value: This information need not be given where the quantity is not required unless the applicant intends to avail himself of code 30 (deminimis value).

8. Compensating or processed products

CN code

Description

Rate of yield

General remark:

Enter details of all compensating products resulting from the operations indicating main compensating product (MCP) or secondary compensating product
(SCP) as appropriate.

CN code and description:
See comments on box 7.

Rate of yield:
Indicate the estimated rate of yield or method by which that rate is to be determined. In case of standard rates of yield refer to Annex 69 and indicate the
appropriate numerical order.

9. Details of the planned activities

Describe the nature of the planned activities (e.g. details of the operations under a job-processing contract or kind of usual forms of handling) to be
carried out on the goods within the customs procedure. Indicate also the appropriate place(s).

If more than one customs procedure is applied for in box 2, the description must clearly show whether the goods are to be placed under the customs
procedures alternatively or successively.

If more than one customs administration is involved, indicate the name(s) of the Member State(s) as well as the places.

Note:

In the case of “end-use” enter the intended end-use and the place(s) where the goods will be assigned to the prescribed end-use.

Where appropriate enter name, address and function of other operators involved.

If a transfer of rights and obligations is intended (Articles 82(2) and 90 of the Code), enter in box 9, if possible, details about the transferee.

10. Economic conditions

The applicant must give reasons for the fulfilment of the economic conditions.

In particular for:

— customs warehousing that an economic need for warehousing exists,

— inward processing by using at least one of the two-digit codes set out in the appendix for each CN code which has been indicated in box 7,

— processing under customs control

that

the use of non-Community sources enables processing activities to be created or maintained in the

Community.

Note:

In the case of:

— end-use box 10 is not to be completed,

— temporary importation it is necessary to indicate the Article(s) under which authorisation is applied for and to give details about the owner of the goods described in box 7,

— outward processing complete box 10 only if required by the customs authorities pursuant to Article 585(1).

11. Customs office(s)

a

b

c

of entry

of discharge

supervising office(s)

Indicate the suggested customs office(s).

Note:

In case of end-use box 11b is not to be completed.

12. Identification

Enter in box 12 the intended means of identification by using at least one of the following codes:

1 = serial or manufacturer's number

2 = affixing of plumbs, seals, clip-marks or other distinctive marks

3 = information sheet INF

4 = taking of samples, illustrations or technical descriptions

5 = carrying out of analyses

6 = information document set out in Annex 104 (only suitable for outward processing)

7 = other means of identification (explain in box 16 “additional information”)

8 = without identification measures according to Article 139 second subparagraph of the code (only suitable for temporary importation)

Note:

In the case of customs warehousing completion is necessary only if prefinanced goods are involved or if this is required by the customs authorities.

Box 12 is not to be completed in the case of inward processing with equivalent goods, outward processing with standard exchange system or where Article 586 (2) is applied.
Box 18 of the continuation form “inward processing” or boxes 19 or 21 of the continuation form “outward processing” shall be completed instead.

13. Period for discharge (months)

Enter the estimated period needed for the operations to be carried out or use within the customs procedure(s) applied for (box 2). The period starts when
the goods are placed under
the customs procedure. This period ends when the goods or products have been assigned a new permitted
customs-approved treatment or use including, as the case may be, in order to claim repayment of import duties after inward processing (drawback
system), or in order to obtain total or partial relief from import duties upon release for free circulation after outward processing.

Note:

— In the case of end-use state the period which will be needed to assign the goods to the prescribed end-use or to transfer the goods to another holder of authorisation.

— In the case of customs warehousing the period is unlimited; therefore leave blank.

— In the case of inward processing: where the period for discharge expires on a specific date for all the goods placed under the arrangements in a given period, the
authorisation may provide that the period for discharge shall be automatically extended for all goods still under the arrangements on this date. If this simplification is
required enter: “Article 542(2)” and give the details in box 16.

14. Simplified procedures

a

Box 14 a:

b

If it is intended to use a simplified entry procedure specify using at least one of the following codes:

1 = incomplete declaration (Article 253 (1))

2 = simplified declaration procedure (Article 253 (2))

3 = local clearance procedure with presentation (Article 253 (3))

4 = local clearance procedure without presentation (Article 253 (3))

Box 14b:

If it is intended to use a simplified discharge procedure specify using at least one of the following codes:

The same as for box 14 a.

Note:

In the case of end-use procedure box 14 b is not to be completed.

15. Transfer

If a transfer of goods or products is intended state the proposed transfer formalities using at least one of the following codes:

1 = without customs formalities between different places designated in the authorisation applied for

2 = transfer from the office of entry to the applicant's or operator's facilities or place of use under cover of the declaration for entry for the customs

procedure

3 = transfer to the office of exit with a view to re-exportation should take place under cover of the customs procedure

4 = transfer from one holder to another in accordance with Annex 68

Note:

Indicate in box 16 the suggested procedure

5 = control copy T 5 (only suitable for end-use)

6 = other documents (only suitable for end-use; describe in box 16).

Note:

Transfer is not possible where the place of departure or arrival of the goods is a type B warehouse.

16. Additional information

Indicate all additional information considered useful.

17.

Signed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If a continuation form is used complete only the appropriate box (22, 23 or 26) instead.

Title II

Remarks concerning the continuation forms

Continuation form “customs warehousing”

18. Warehouse type

Indicate one of the following types:

Type A, B, C, D or E.

19. Warehouse or storage facilities (type E)

Enter the precise place intended to be used as the customs warehouse or, where the application relates to a type E warehouse, as storage facilities.

20. Deadline for lodging inventory of goods

You can make a suggestion for the deadline for lodging inventory of goods.

21. Loss rate

Give details, where appropriate, of loss rate(s).

22. Storage of goods not under the arrangements

CN code

Description

Category/customs procedure

CN codeand description

Where it is planned to use common storage state the eight-digit CN code, commercial quality and technical characteristics of the goods. In all other
cases the trade and/or technical description is sufficient or if the storage of goods not under the arrangements covers a number of items of different
goods, you may enter the word “various” in sub-box “CN code”. In this case describe the nature of goods to be stored in sub-box “Description”.

Category/customs procedure

Indicate in column “Category/customs procedure” the appropriate code(s):

1 = Community agricultural goods

2 = Community industrial goods

3 = non-Community agricultural goods

4 = non-Community industrial goods

and specify the customs procedure if any to which the goods are subject.

23. Usual forms of handling

Complete if usual forms of handling are envisaged.

24. Temporary removal. Purpose:

Complete if temporary removal is envisaged.

25. Additional information

Indicate all additional information considered useful with regard to boxes 18 to 24.

Continuation form “inwardprocessing”

18. Equivalent goods

CN code

Description

Where it is planned to use equivalent goods, state the eight-digit CN code, commercial quality and technical characteristics of the equivalent goods to
enable the customs authorities to make the necessary comparison between import goods and equivalent goods. The Codes provided for box 12 may be
used to suggest supporting means, which might be useful for this comparison. If the equivalent goods are at a more advanced stage of manufacture than
the import goods give appropriate information in box 21.

19. Prior exportation

Where it
arrangements taking account of the time required for procurement and transport to the Community.

is planned to use the prior exportation system indicate the period within which the non-Community goods should be declared for the

20. Release for free circulation without customs declaration?

Where it is requested that the compensating products or goods in the unaltered state will be released for free circulation without formalities, enter “YES”.

21. Additional information

Indicate all additional information considered useful with regard to boxes 18 to 20.

Continuation form “outwardprocessing”

18. System

Where intended enter the appropriate code(s):
1 = standard exchange system without prior importation
2 = standard exchange system with prior importation

19. Replacement products

CN code

Description

Where it is planned to use the standard exchange system (only possible in case of repair), state the eight-digit CN code, commercial quality and
technical characteristics of the replacement products to enable the customs authorities to make the necessary comparison between temporary export
goods and the replacement products. The codes provided for box 12 may be used to suggest supporting means, which might be useful for this
comparison.

20. Article 147(2) of the code?

Where the applicant is not the person who arranges for the processing operations to be carried out, authorisation may be granted (only for goods of
Community origin) in accordance with Article 147(2) of the code. Enter in box 20 “YES” and give the appropriate details.

21. Article 586(2)?

Where the nature of the processing operations does not allow it to be established that the compensating products have resulted from the temporary
export goods, the authorisation may nevertheless be granted in duly justified cases, provided the applicant can offer sufficient guarantees that the goods
used in the processing operations share the same eight-digit CN code, the same commercial quality and the same technical characteristics as the
temporary export goods. The codes provided for box 12 may be used to suggest supporting means, which might be useful for this purpose. If such an
authorisation is applied for enter in box 21 “YES” and give the appropriate details.

22. Additional information

Indicate all additional information considered useful with regard to boxes 18 to 21.

L 141/58

EN

Official Journal of the European Communities

28.5.2001

Appendix

(IPR economic condition codes according to Annex 70)

28.5.2001

EN

Official Journal of the European Communities

L 141/59

TRANSFER OF GOODS OR PRODUCTS COVERED BY THE ARRANGEMENTS FROM ONE HOLDER TO
ANOTHER

ANNEX 68

A. Normal procedure (three SAD copies)

(Article 513)

1. Where goods or products are transferred from one holder to another without discharge of the arrangements, a
form corresponding to the model drawn up in accordance with Articles 205 to 215 shall be completed on
copies 1, 4 and an additional identical copy to copy 1.

2. Before a transfer takes place, the supervising office dealing with the first holder shall be notified of the
proposed transfer, in a manner which that office shall determine, in order to enable the performance of any
checks considered necessary.

3. Additional copy 1 shall be retained by the first holder (the sender of the goods or products), and copy 1

forwarded to his supervising office.

4. Copy 4 shall accompany the goods or products and be retained by the second holder.

5. The supervising office of the first holder shall forward copy 1 to the supervising office of the second holder.

6. The second holder shall issue the first holder a receipt for the transferred goods or products specifying the date
of their entry into the records (acceptance of the written customs declaration in the case of temporary
importation) which the latter shall retain.

B. Simplified procedures:

I. Using two SAD copies:

1. Where goods or products are transferred from one holder

the
arrangements only copies 1 and 4 of the document referred to in paragraph 1 of Part A shall be
completed.

to another without discharge of

2. Before the goods or products are transferred, the supervising offices shall be informed of the intended
transfer in the manner which they shall stipulate, to enable them to carry out any controls they consider
necessary.

3. The first holder (the sender of the goods or products) shall retain copy 1.

4. Copy 4 may accompany the goods or products and be retained by the second holder.

5.

Paragraph 6 of Part A shall apply.

II. Using other methods instead of the SAD where the necessary information is provided:

(cid:151) data processing,

(cid:151) commercial or administrative documents, or

(cid:151) any other document.

Appendix

Where the SAD copies are used, the boxes indicated must contain the following information:

2. Consignor: give the name and address of the first holder, the name and address of his supervising office, followed

by the authorisation number and the issuing customs authority.

3.

Forms: indicate the order number of the set of forms among the total number of sets used.

Where the declaration relates to a single item (i.e. where only one (cid:145)description of goods(cid:146) box needs to be filled in),
leave box 3 blank but enter the figure 1 in box 5.

L 141/60

EN

Official Journal of the European Communities

28.5.2001

5.

Items: state the total number of items declared in all the forms or supplementary forms used. The number of items
is equal to the number of (cid:145)description of goods(cid:146) boxes which need to be filled in.

8. Consignee: give the name of the second holder, the name and address of his supervising office and the address
where the goods or products are to be stored, used or processed followed by the authorisation number and the
issuing customs authority.

15. Dispatching country: indicate the Member State from which the goods are dispatched.

31. Packages and description of goods; marks and numbers (cid:151) container No(s) (cid:151) number and kind: enter the marks,
(identifying) numbers, number and kind of packages or, in the case of unpacked goods, the number of goods
covered by the declaration or the indication (cid:145)in bulk(cid:146), as appropriate, plus the details needed to identify them.

The goods should be described using their usual commercial description, in sufficient detail to allow the goods to
be identified. Where a container is used, the identification marks of the container should also be indicated in this
box.

32. Item No: state the order number of the item in question among the total number of items declared in the forms or

supplementary forms used, as defined in box 5.

Where the declaration relates to a single item, the customs authorities may stipulate that nothing should be entered
in this box.

33. Commodity code: enter the CN code for the item in question (1).

35. Gross mass: where necessary, state the gross mass in kilograms of the goods described in the corresponding box 31.
The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport
equipment.

38. Net mass: state the net mass in kilograms of the goods described in the corresponding box 31. The net mass is the

mass of the goods stripped of all packaging.

41. Supplementary units: where necessary, indicate the quantity in the units laid down in the Combined Nomenclature.

44. Additional

information; documents produced, certificates and authorisation: enter the date of the first entry into the

arrangements and (cid:145)Transfer(cid:146) in capital letters followed by, as appropriate:

(cid:151) (cid:145)CW(cid:146) (cid:151)

(cid:151) (cid:145)IP/S(cid:146) (cid:151)

(cid:151) (cid:145)PCC(cid:146) (cid:151)

(cid:151) (cid:145)TI(cid:146) (cid:151).

When the import goods are subject to specific commercial policy measures and when these measures are still to be
applied at the moment of transfer, the words (cid:145)Commercial Policy(cid:146) should be added to this entry.

47. Calculation of taxes: enter the tax base (value, weight or other).

54. Place and date; signature and name of the declarant or his representative: enter the original hand-written signature of the
person indicated in box 2 followed by his name. Where the person concerned is a legal person, the person signing
the form should state his capacity after his signature and name.

(1) Box not mandatory in the case of the customs warehousing arrangements.

28.5.2001

EN

Official Journal of the European Communities

L 141/61

ANNEX 69

STANDARD RATES OF YIELD

(Article 517(3))

General remark:

The standard rates of yield shall apply only to import goods of sound, genuine and merchantable quality which conform to any standard quality laid
down in Community legislation and on condition that the compensating products are not obtained by special processing methods in order to meet
specific quality requirements.

Import goods

Compensating products

CN code

Description

Nume-
rical
order

Code (1)

Description

Quantity of
compensating
products for each
100 kg of imported
goods (kg) (2)

(1)

(2)

(3)

(4)

0407 00 30

Eggs in shell

1

ex 0408 99 80

(a) Eggs, not in shell, liquid or frozen

ex 0511 99 90

(b) Shells

2

0408 19 81

(a) Egg yolks, liquid or frozen

ex 0408 19 89

ex 3502 19 90

(b) Egg albumin, liquid or frozen

ex 0511 99 90

(c) Shells

3

0408 91 80

(a) Eggs, not in shell, dried

ex 0511 99 90

(b) Shells

4

0408 11 80

(a) Egg yolks, dried

ex 3502 11 90

(b) Egg albumin, dried (in crystals)

ex 0511 99 90

(c) Shells

5

0408 11 80

(a) Egg yolks, dried

ex 3502 11 90

(b) Egg albumin, dried (in another form)

ex 0511 99 90

(c) Shells

ex 0408 99 80

not

Eggs,
in
liquid or frozen

shell,

6

0408 91 80

Eggs, not in shell, dried

0408 19 81
and

ex 0408 19 89

Egg yolks,
frozen

liquid or

7

0408 11 80

Egg yolks, dried

(5)

86,00

12,00

33,00

53,00

12,00

22,10

12,00

15,40

7,40

12,00

15,40

6,50

12,00

25,70

46,60

L 141/62

EN

Official Journal of the European Communities

28.5.2001

(1)

ex 1001 90 99

Common wheat

(2)

8

(3)

(4)

(5)

ex 1101 00 15
(100)

(a) Common wheat flour having by weight on the
dry product an ash content not exceeding 0,60 %

ex 2302 30 10

(b) Bran

ex 2302 30 90

(c) Sharps

9

ex 1101 00 15
(130)

(a) Common wheat flour having by weight on the
dry product an ash content exceeding 0,60 % but
not exceeding 0,90 %

ex 2302 30 10

(b) Bran

10

1101 00 15
(150)

(a) Common wheat flour having by weight on the
dry product an ash content exceeding 0,90 % but
not exceeding 1,10 %

ex 2302 30 10

(b) Bran

11

1101 00 15
(170)

(a) Common wheat flour having by weight on the
dry product an ash content exceeding 1,10 % but
not exceeding 1,65 %

ex 2302 30 10

(b) Bran

12

1101 00 15
(180)

Common wheat flour having by weight on the dry
product an ash content exceeding 1,65 % but not
exceeding 1,90 %

13

1104 29 11

Hulled wheat
sliced or kibbled (3)

(shelled or husked) whether or not

14

1107 10 11

(a) Malt, unroasted, obtained from wheat, in the form

of flour

ex 1001 90 99

(b) Not-germinated common wheat

ex 2302 30 10

(c) Bran

ex 2302 30

or

ex 2303 30 00

(d) Rootlets

15

1107 10 19

(a) Malt, unroasted, obtained from wheat, in a form

other than of flour

ex 1001 90 99

(b) Not-germinated common wheat

ex 2302 30

or

ex 2303 30 00

(c) Rootlets

(*)

22,50

2,50

(*)

20,00

(*)

13,25

(*)

6,25

98,03

(*)

(*)

1,00

19,00

3,50

(*)

1,00

3,50

28.5.2001

EN

Official Journal of the European Communities

L 141/63

(1)

ex 1001 90 99
(cont’d)

(2)

16

(3)

(4)

(5)

1108 11 00

(a) Wheat starch

1109 00 00

(b) Wheat gluten

ex 2302 30 10

(c) Bran

ex 2303 10 90

(d) Residues of starch manufacture

1001 10 00

Durum wheat

17

ex 1103 11 10

(a) Cereal meal (cid:145)Couscous(cid:146) (4)

1103 11 10

(b) Cereal groats and cereal meal with an ash content,
referred to dry matter, of 0,95 % or more but less
than 1,30 % by weight

1101 00 11

(c) Flour

ex 2302 30 10

(d) Bran

18

ex 1103 11 10

(a) Cereal groats and cereal meal with an ash content,
less than 0,95 % by

referred to dry matter, of
weight

1101 00 11

(b) Flour

ex 2302 30 10

(c) Bran

19

ex 1103 11 10

(a) Cereal groats and cereal meal with an ash content,
referred to dry matter, of 0,95 % or more but less
than 1,30 % by weight

1101 00 11

(b) Flour

ex 2302 30 10

(c) Bran

20

ex 1103 11 10

(a) Cereal groats and cereal meal with an ash content,
referred to dry matter, of 1,30 % or more by
weight

ex 2302 30 10

(b) Bran

21

ex 1902 19 10

(a) Pasta, containing no eggs and no common wheat
flour or meal, with an ash content in the dry
matter not exceeding 0,95 % by weight

1101 00 11

(b) Flour

ex 2302 30 10

(b) Bran

45,46

7,50

25,50

12,00

50,00

17,00

8,00

20,00

60,00

15,00

20,00

67,00

8,00

20,00

75,00

20,00

62,50

13,70

18,70

L 141/64

EN

Official Journal of the European Communities

28.5.2001

(1)

(2)

(3)

(4)

(5)

1001 10 00
(cont’d)

22

ex 1902 19 10

(a) Pasta, containing no eggs and no common wheat
flour or meal, with an ash content in the dry
matter of more than 0,95 % but not exceeding
1,10 % by weight

1101 00 11

(b) Flour

ex 2302 30 10

(c) Bran

23

ex 1902 19 10

(a) Pasta, containing no eggs and no common wheat
flour or meal, with an ash content in the dry
matter of more than 1,10 % but not exceeding
1,30 % by weight

1101 00 11

(b) Flour

ex 2302 30 10

(c) Bran

24

ex 1902 19 10

(a) Pasta, containing eggs and no common wheat
in the dry

flour or meal, with an ash content,
matter, of more than 1,30 % by weight

ex 2302 30 10

(b) Bran

25

ex 1902 11 00

(a) Pasta, containing eggs but no common wheat
in the dry

flour or meal, with an ash content,
matter, not exceeding 0,95 % by weight (5)

1101 00 11

(b) Flour

ex 2302 30 10

(c) Bran

26

ex 1902 11 00

(a) Pasta, containing eggs but no common wheat
flour or meal, with an ash content,
in the dry
matter of more than 0,95 % but not exceeding
1,10 % by weight (5)

1101 00 11

(b) Flour

ex 2302 30 10

(c) Bran

66,67

8,00

20,00

71,43

3,92

19,64

79,36

15,00

(5)

13,70

18,70

(5)

8,00

20,00

28.5.2001

EN

Official Journal of the European Communities

L 141/65

(1)

(2)

(3)

(4)

(5)

1001 10 00
(cont’d)

27

ex 1902 11 00

(a) Pasta, containing eggs but no common wheat
flour or meal, with an ash content,
in the dry
matter, of more than 1,10 % but not exceeding
1,30 % by weight (5)

1101 00 11

(b) Flour

ex 2302 30 10

(c) Bran

28

ex 1902 11 00

(a) Pasta, containing eggs but no common wheat
in the dry

flour or meal, with an ash content,
matter of 1,30 % or more by weight (5)

ex 2302 30 10

(b) Bran

1003 00 90

Barley

29

ex 1102 90 10
(100)

(a) Barley flour, or an ash content, referred to dry
matter, not exceeding 0,9 % by weight and of a
crude fibre content, referred to dry matter, not
exceeding 0,9 % by weight

ex 2302 40 10

(b) Bran

ex 2302 40 90

(c) Sharps

30

ex 1103 19 30
(100)

(a) Barley groats and meal, of an ash content, referred
to dry matter, not exceeding 1 % by weight and
of a crude fibre content, referred to dry matter,
not exceeding 0,9 % by weight

1102 90 10

(b) Barley flour

ex 2302 40 10

(c) Bran

ex 2302 40 90

(d) Sharps

31

ex 1104 21 10
(100)

(a) Hulled (shelled or husked) barley, of an ash
content, referred to dry matter, not exceeding 1 %
by weight and of a crude fibre content, referred to
dry matter, not exceeding 0,9 % by weight (3)

ex 2302 40 10

(b) Bran

ex 2302 40 90

(c) Sharps

(5)

3,92

19,64

(5)

15,00

66,67

10,00

21,50

(*)

2,00

10,00

21,50

(*)

10,00

21,50

L 141/66

EN

Official Journal of the European Communities

28.5.2001

(1)

1003 00 90
(cont’d)

(2)

32

(3)

(4)

(5)

ex 1104 21 30
(100)

(a) Hulled and sliced or kibbled barley, of an ash
content, referred to dry matter, not exceeding 1 %
by weight and of a crude fibre content, referred to
exceeding 0,9 % by weight
dry matter, not
((cid:145)Gr(cid:252)tze(cid:146) or (cid:145)Grutten(cid:146)) (3)

ex 2302 40 10

(b) Bran

ex 2302 40 90

(c) Sharps

33

ex 1104 21 50
(100)

(a) Pearled barley (6), of an ash content, referred to
dry matter, not exceeding 1 % by weight (without
talc), first category

ex 2302 40 10

(b) Bran

ex 2302 40 90

(c) Sharps

34

ex 1104 21 50
(300)

(a) Pearled barley (6), of an ash content, referred to
dry matter, not exceeding 1 % by weight (without
talc), second category

ex 2302 40 10

(b) Bran

ex 2302 40 90

(c) Sharps

35

ex 1104 11 90

(a) Flaked barley, of an ash content, referred to dry
matter, not exceeding 1 % by weight and a crude
fibre
to dry matter, not
exceeding 0,9 % by weight

content,

referred

ex 2302 40 10

(b) Bran

ex 2302 40 90

(c) Sharps

36

ex 1107 10 91

(a) Barley malt, unroasted, in the form of flour

ex 1003 00 90

(b) Barley, not germinated

ex 2302 40 10

(c) Bran

ex 2302 40

or

ex 2303 30 00

(d) Rootlets

37

ex 1107 10 99

(a) Barley malt, unroasted

ex 1003 00 90

(b) Barley, not germinated

ex 2302 40

or

ex 2303 30 00

(c) Rootlets

(*)

10,00

21,50

50,00

20,00

27,50

(*)

20,00

15,00

66,67

10,00

21,33

(*)

1,00

19,00

3,50

(*)

1,00

3,50

28.5.2001

EN

Official Journal of the European Communities

L 141/67

(1)

(2)

(3)

(4)

(5)

1003 00 90
(cont’d)

38

1107 20 00

(a) Malt, roasted

ex 1003 00 90

(b) Barley, not germinated

ex 2302 40

or

ex 2303 30 00

(c) Rootlets

1004 00 00

Oats

39

ex 1102 90 30
(100)

(a) Oat

content,

flour, of an ash content, referred to dry
matter, not exceeding 2,3 % by weight, of a crude
fibre
to dry matter, not
exceeding 1,8 % by weight, of a moisture content
not exceeding 11 % by weight and of which the
peroxydase is virtually inactivated

referred

ex 2302 40 10

(b) Bran

ex 2302 40 90

(c) Sharps

40

ex 1103 12 00
(100)

(a) Oat groats and meal, of an ash content, referred
to dry matter, not exceeding 2,3 % by weight, of a
tegument content not exceeding 0,1 % by weight,
of a moisture content not exceeding 11 % by
weight and of which the peroxydase is virtually
inactivated

ex 1102 90 30

(b) Flour

ex 2302 40 10

(c) Bran

ex 2302 40 90

(d) Sharps

41

ex 1104 22 98

Clipped oats

42

ex 1104 22 20
(100)

(a) Hulled (shelled or husked) oats, of an ash content,
referred to dry matter, not exceeding 2,3 % by
weight, of a tegument content not exceeding
0,5 % by weight, of a moisture content not
exceeding 11 % by weight and of which the
peroxydase is virtually inactivated (3)

ex 2302 40 10

(b) Bran

(*)

1,00

3,50

55,56

33,00

7,50

(*)

2,00

33,00

7,50

98,04

(*)

33,00

L 141/68

EN

Official Journal of the European Communities

28.5.2001

(1)

1004 00 00
(cont’d)

(2)

43

(3)

(4)

(5)

ex 1104 22 30
(100)

(a) Hulled and sliced or kibbled oats, of an ash
content, referred to dry matter, not exceeding
2,3 % by weight, of a tegument content not
exceeding 0,1 % by weight of a moisture content
not exceeding 11 % by weight and of which the
peroxydase is virtually inactivated ((cid:145)Gr(cid:252)tze(cid:146) or
(cid:145)Grutten(cid:146)) (3)

ex 2302 40 10

(b) Bran

ex 2302 40 90

(c) Sharps

44

ex 1104 12 90
(100)

(a) Flaked oats, of an ash content, referred to dry
matter, not exceeding 2,3 % by weight, of a
tegument content not exceeding 0,1 % by weight,
of a moisture content not exceeding 12 % by
weight and of which the peroxydase is virtually
inactivated

ex 2302 40 10

(b) Bran

ex 2302 40 90

(c) Sharps

45

ex 1104 12 90
(300)

(a) Flaked oats, of an ash content, referred to dry
matter, not exceeding 2,3 % by weight, of a
tegument
exceeding 0,1 % but not
exceeding 1,5 % by weight, of a moisture content
not exceeding 12 % by weight and of which the
peroxydase is virtually inactivated

content

ex 2302 40 10

(b) Bran

1005 90 00

Maize, other

46

ex 1102 20 10
(100)

(a) Maize flour, of a fat content, referred to dry
matter, not exceeding 1,3 % by weight and of a
crude fibre content, referred to dry matter, not
exceeding 0,8 % by weight

ex 1104 30 90

(b) Maize germ

ex 2302 10 10

(c) Bran

47

ex 1102 20 10
(200)

(a) Maize flour, of a fat content exceeding 1,3 % but
not exceeding 1,5 % by weight and of a crude
fibre
to dry matter, not
exceeding 0,8 % by weight

content,

referred

ex 1104 30 90

(b) Maize germ

ex 2302 10 10

(c) Bran

(*)

33,00

3,50

50,00

33,00

13,00

62,50

33,00

71,43

12,00

14,00

(*)

8,00

6,50

28.5.2001

EN

Official Journal of the European Communities

L 141/69

(1)

1005 90 00
(cont’d)

(2)

48

(3)

(4)

(5)

ex 1102 20 90
(100)

(a) Maize flour, of a fat content exceeding 1,5 % but
not exceeding 1,7 % by weight and of a crude
to dry matter, not
referred
fibre
exceeding 1 % by weight

content,

ex 1104 30 90

(b) Maize germ

ex 2302 10 10

(c) Bran

49

ex 1103 13 10
(100)

(a) Maize groats and meal, of a fat content not
exceeding 0,9 % by weight and of a crude fibre
content, referred to dry matter, not exceeding
0,6 % by weight (7)

1102 20 10
or
1102 20 90

(b) Maize flour

ex 1104 30 90

(c) Maize germ

ex 2302 10 10

(d) Bran

50

ex 1103 13 10
(300)

(a) Maize groats and meal, of a fat content not
exceeding 1,3 % by weight and of a crude fibre
content, referred to dry matter, not exceeding
0,8 % by weight (7)

ex 1104 30 90

(b) Maize germ

ex 2302 10 10

(c) Bran

51

ex 1103 13 10
(500)

(a) Maize groats and meal, of a fat content exceeding
1,3 % by weight but not exceeding 1,5 % by
weight and of a crude fibre content, referred to
dry matter, not exceeding 1 % by weight (7)

ex 1104 30 90

(b) Maize germ

ex 2302 10 10

(c) Bran

52

ex 1103 13 90
(100)

(a) Maize groats and meal, of a fat content exceeding
1,5 % by weight but not exceeding 1,7 % by
weight and of a crude fibre content, referred to
dry matter, not exceeding 1 % by weight (7)

ex 1104 30 90

(b) Maize germ

ex 2302 10 10

(c) Bran

83,33

8,00

6,50

55,56

16,00

12,00

14,00

71,43

12,00

14,00

(*)

8,00

6,50

(*)

8,00

6,50

L 141/70

EN

Official Journal of the European Communities

28.5.2001

(1)

1005 90 00
(cont’d)

(2)

53

(3)

(4)

(5)

ex 1104 19 50
(110)

(a) Flaked maize, of a fat content, referred to dry
matter, not exceeding 0,9 % by weight and of a
crude fibre content, referred to dry matter, not
exceeding 0,7 % by weight

ex 2302 10 10

(b) Bran

54

ex 1104 19 50
(130)

(a) Flaked maize, of a fat content, referred to dry
matter, not exceeding 1,3 % by weight and of a
crude fibre content, referred to dry matter, not
exceeding 0,8 % by weight

ex 2302 10 10

(b) Bran

55

ex 1104 19 50
(150)

(a) Flaked maize, of a fat content, referred to dry
matter, exceeding 1,3 % but not exceeding 1,7 %
by weight and of a crude fibre content, referred to
dry matter, not exceeding 1 % by weight

ex 2302 10 10

(b) Bran

56

1108 12 00

(a) Maize starch

(b) The products

shown under numerical order

No 62

57

ex 1702 30 51

(a) Glucose, in the form of white crystalline powder,

or

ex 1702 30 91

whether or not agglomerated (8)

(b) The products

shown under numerical order

No 62

ex 1702 30 99

(c) Glucose waste

58

ex 1702 30 59

or

ex 1702 30 99

59

ex 2905 44 11

or

ex 3824 60 11

(a) Glucose, other than glucose in the form of white
not

whether

powder,

or

crystalline
agglomerated (9)

(b) The products

shown under numerical order

No 62

(a) D-Glucitol

(sorbitol)

solution
containing 2 % or less by weight of D-mannitol,
calculated on the D-glucitol content (10)

aqueous

in

(b) The products

shown under numerical order

No 63

60

ex 2905 44 19

(a) D-Glucitol

(sorbitol)

in

than 2 % by weight

aqueous

solution
of
the D-glucitol

calculated

on

containing more
D-mannitol,
content (11)

or

ex 3824 60 19

(b) The products

shown under numerical order

No 63

62,50

35,50

76,92

21,08

90,91

7,09

62,11

30,10

47,62

30,10

10,00

62,11

30,10

59,17

29,10

67,56

29,10

28.5.2001

EN

Official Journal of the European Communities

L 141/71

(1)

(2)

(3)

(4)

1005 90 00
(cont’d)

61

ex 2905 44 91

(a) D-Glucitol (sorbitol), relative to 100 kg of the dry

or

ex 2905 44 99

or

matter

ex 3824 60 91

(b) The products

shown under numerical order

or

ex 3824 60 99

No 63

(5)

41,32

29,10

Import goods

CN code

Description

Nume-
rical
order

Compensating products

Code (1)

Description

Quantity of compensating products for each 100 kg
of imported goods (kg) (2)

(1)

(2)

(3)

(4)

(5)

(a)

(b)

(c)

(d)

(e)

(f)

1005 90 00

62

to the
Complementary products
compensating
found
products
under numerical order Nos 56 to
58 (12)

ex 1104 30 90

Maize germ

6,10

6,10

ex 1515

Maize oils

2,90

2,90

2,90

2,90

ex 2303 10 11

Maize gluten

4,50

4,50

4,50

ex 2303 10 19

or

ex 2309 90 20

Corn-gluten feed
Gluten feed containing residues of
maize oil

24,00 19,50 24,00 19,50 22,70 27,20

ex 2306 70 00

Maize germ oil-cake

3,20

3,20

30,10 30,10 30,10 30,10 30,10 30,10

63

to the
Complementary products
compensating
found
products
under numerical order Nos 59 to
61 (12)

ex 1104 30 90

Maize germ

6,10

6,10

ex 1515

Maize oils

2,90

2,90

2,90

2,90

ex 2303 10 11

Maize gluten

4,50

4,50

4,50

ex 2303 10 19

or

ex 2309 90 20

Corn-gluten feed
Gluten feed containing residues of
maize oil

23,00 18,50 23,00 18,50 21,70 26,20

ex 2306 70 00

Maize germ oil-cake

3,20

3,20

29,10 29,10 29,10 29,10 29,10 29,10

L 141/72

EN

Official Journal of the European Communities

28.5.2001

Import goods

Compensating products

CN code

Description

(1)

1006 10 21

in

the

Rice
(paddy
or
parboiled, round grain

husk
rough),

Nume-
rical
order

(2)

64

Code (*)

(3)

Description

(4)

1006 20 11

(a) Husked (brown) rice parboiled, round grain

ex 1213 00 00

(b) Husks

65

1006 30 21

(a) Semi-milled rice, whether or not polished or

glazed, parboiled, round grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

66

1006 30 61

(a) Wholly milled rice, whether or not polished or

glazed, parboiled, round grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

Quantity of
compensating
products for each
100 kg of imported
goods (kg) (2)

(5)

80,00

20,00

71,00

6,00

3,00

20,00

65,00

8,00

7,00

20,00

1006 10 23

in

Rice
(paddy
parboiled,
grain

the

or

husk
rough),
medium

67

1006 20 13

(a) Husked (brown) rice, parboiled, medium grain

80,00

ex 1213 00 00

(b) Husks

68

1006 30 23

(a) Semi-milled rice, whether or not polished or

glazed, parboiled, medium grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

20,00

71,00

6,00

3,00

20,00

28.5.2001

EN

Official Journal of the European Communities

L 141/73

(1)

(2)

(3)

(4)

(5)

1006 10 23
(cont’d)

69

1006 30 63

(a) Wholly milled rice, whether or not polished or

glazed, parboiled, medium grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

65,00

8,00

7,00

20,00

1006 10 25

in

the

husk
Rice
or
rough),
(paddy
long grain,
parboiled,
of a length/width ratio
greater than 2 but less
than 3

70

1006 20 15

(a) Husked (brown) rice, parboiled,

long grain of a

length/width ratio greater than 2 but less than 3

80,00

ex 1213 00 00

(b) Husks

71

1006 30 25

(a) Semi-milled rice, whether or not polished or
long grain of a length/width

glazed, parboiled,
ratio greater than 2 but less than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

72

1006 30 65

(a) Wholly milled rice, whether or not polished or
long grain of a length/width

glazed, parboiled,
ratio greater than 2 but less than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

20,00

71,00

6,00

3,00

20,00

65,00

8,00

7,00

20,00

L 141/74

EN

Official Journal of the European Communities

28.5.2001

(1)

in

the

husk
Rice
or
rough),
(paddy
long grain,
parboiled,
of a length/width ratio
equal
greater
to or
than 3

(2)

73

(3)

(4)

(5)

1006 20 17

(a) Husked (brown) rice, parboiled,

long grain, of a

length/width ratio equal to or greater than 3

80,00

ex 1213 00 00

(b) Husks

1006 10 27

1006 10 92

74

1006 30 27

(a) Semi-milled rice, whether or not polished or
long grain, of a length/width

glazed, parboiled,
ratio equal to or greater than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

75

1006 30 67

(a) Wholly milled rice, whether or not polished or
long grain, of a length/width

glazed, parboiled,
ratio equal to or greater than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

husk
rough),

76

1006 20 11

(a) Husked (brown) rice, parboiled, round grain

ex 1213 00 00

(b) Husks

77

1006 20 92

(a) Husked (brown) rice, round grain

ex 1213 00 00

(b) Husks

78

1006 30 21

(a) Semi-milled rice, whether or not polished or

glazed, parboiled, round grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

the

in

Rice
or
(paddy
round grain

20,00

68,00

6,00

6,00

20,00

62,00

8,00

10,00

20,00

80,00

20,00

80,00

20,00

71,00

6,00

3,00

20,00

28.5.2001

EN

Official Journal of the European Communities

L 141/75

(1)

1006 10 92
(cont’d)

(2)

79

(3)

(4)

1006 30 42

(a) Semi-milled rice, whether or not polished or

glazed, round grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

80

1006 30 61

(a) Wholly milled rice, whether or not polished or

glazed, parboiled, round grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

81

1006 30 92

(a) Wholly milled rice, whether or not polished or

glazed, round grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

husk
rough),

82

1006 20 13

(a) Husked (brown) rice, parboiled, medium grain

ex 1213 00 00

(b) Husks

83

1006 20 94

(a) Husked (brown) rice, medium grain

ex 1213 00 00

(b) Husks

84

1006 30 23

(a) Semi-milled rice, whether or not polished or

glazed, parboiled medium grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

1006 10 94

the

in

Rice
(paddy
medium grain

or

(5)

65,00

5,00

10,00

20,00

65,00

8,00

7,00

20,00

60,00

8,00

12,00

20,00

80,00

20,00

80,00

20,00

71,00

6,00

3,00

20,00

L 141/76

EN

Official Journal of the European Communities

28.5.2001

(1)

1006 10 94
(cont’d)

(2)

85

(3)

(4)

(5)

1006 30 44

(a) Semi-milled rice, whether or not polished or

glazed, medium grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

86

1006 30 63

(a) Wholly milled rice, whether or not polished or

glazed, parboiled, medium grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

87

1006 30 94

(a) Wholly milled rice, whether or not polished or

glazed, parboiled, medium grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

65,00

5,00

10,00

20,00

65,00

8,00

7,00

20,00

60,00

8,00

12,00

20,00

1006 10 96

the

husk
Rice
in
(paddy or rough)
long
grain, of a length/width
ratio greater than 2 but
less than 3

88

1006 20 15

(a) Husked (brown) rice parboiled,

long grain of a

length/width ratio greater than 2 but less than 3

80,00

ex 1213 00 00

(b) Husks

89

1006 20 96

(a) Husked (brown) rice, long grain of a length/width

ratio of more than 2, but less than 3

ex 1213 00 00

(b) Husks

20,00

80,00

20,00

28.5.2001

EN

Official Journal of the European Communities

L 141/77

(1)

1006 10 96
(cont’d)

(2)

90

(3)

1006 30 25

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

(4)

(5)

(a) Semi-milled rice, whether or not polished or
long grain of a length/width

glazed parboiled,
ratio greater than 2 but less than 3

(b) Rice flour or bran

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

91

1006 30 46

(a) Semi-milled rice, whether or not polished or
glazed, long grain of a length/width ratio greater
than 2 but less than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

ex 1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

92

1006 30 65

(a) Wholly milled rice, whether or not polished or
long grain of a length/width

glazed, parboiled,
ratio greater than 2 but less than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

93

1006 30 96

(a) Wholly milled rice, whether or not polished or
glazed, long grain, of a length/width ratio greater
than 2 but less than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

71,00

6,00

3,00

20,00

65,00

5,00

10,00

20,00

65,00

8,00

7,00

20,00

60,00

8,00

12,00

20,00

L 141/78

EN

Official Journal of the European Communities

28.5.2001

(3)

(4)

(5)

1006 10 98

(2)

94

(1)

in

the

Rice
husk
(paddy or rough), long
grain, of a length/width
ratio
or
equal
greater than 3

to

1006 20 17

(a) Husked (brown) rice parboiled,

long grain, of a

length/width ratio equal to or greater than 3

ex 1213 00 00

(b) Husks

95

1006 20 98

(a) Husked (brown) rice, long grain of a length/width

ratio greater than 3

ex 1213 00 00

(b) Husks

96

1006 30 27

(a) Semi-milled rice, whether or not polished or
glazed, parboiled, of a length/width ratio equal to
or greater than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

97

1006 30 48

(a) Semi-milled rice, whether or not polished or
glazed, of a length/width ratio greater than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

98

1006 30 67

(a) Wholly milled rice, whether or not polished or
long grain, of a length/width

glazed, parboiled,
ratio equal to or greater than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

80,00

20,00

80,00

20,00

68,00

6,00

6,00

20,00

58,00

7,00

15,00

20,00

62,00

8,00

10,00

20,00

28.5.2001

EN

Official Journal of the European Communities

L 141/79

(1)

1006 10 98
(cont’d)

(2)

99

(3)

1006 30 98

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

(4)

(5)

(a) Wholly milled rice, whether or not polished or
glazed, long grain, of a length/width ratio equal to
or greater than 3

(b) Rice flour or bran

1006 40 00

(c) Broken rice

ex 1213 00 00

(d) Husks

1006 20 11

Husked (brown)
parboiled, round grain

rice,

100

1006 30 21

(a) Semi-milled rice, whether or not polished or

glazed, parboiled, round grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

101

1006 30 61

(a) Wholly milled rice, whether or not polished or

glazed, parboiled, round grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

1006 20 13

Husked (brown)
parboiled,
grain

rice,
medium

102

1006 30 23

(a) Semi-milled rice, whether or not polished or

glazed, parboiled, medium grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

103

1006 30 63

(a) Wholly milled rice, whether or not polished or

glazed, parboiled, medium grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

55,00

9,00

16,00

20,00

93,00

5,00

2,00

88,00

10,00

2,00

93,00

5,00

2,00

88,00

10,00

2,00

L 141/80

EN

Official Journal of the European Communities

28.5.2001

(1)

(2)

(3)

(4)

(5)

1006 20 15

Husked (brown)
rice,
parboiled, long grain of
ratio
a
greater than 2 but less
than 3

length/width

104

1006 30 25

(a) Semi-milled rice, whether or not polished or
long grain, of a length/width

glazed, parboiled,
ratio greater than 2 but less than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

105

1006 30 65

(a) Wholly milled rice, whether or not polished or
glazed, parboiled, long grain, of the length/width
ratio greater than 2 but less than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

1006 20 17

Husked (brown)
rice,
parboiled, long grain of
ratio
a
equal
greater
than 3

length/width
to or

106

1006 30 27

(a) Semi-milled rice, whether or not polished or
long grain, of a length/width

glazed, parboiled,
ratio equal to or greater than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

107

1006 30 67

(a) Wholly milled rice, whether or not polished or
long grain, of a length/width

glazed, parboiled,
ratio equal to or greater than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

93,00

5,00

2,00

88,00

10,00

2,00

93,00

5,00

2,00

88,00

10,00

2,00

28.5.2001

EN

Official Journal of the European Communities

L 141/81

(1)

(2)

(3)

(4)

1006 20 92

Husked (brown)
round grain

1006 20 94

Husked (brown)
medium grain

rice,

108

1006 30 42

(a) Semi-milled rice, whether or not polished or

glazed, round grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

109

1006 30 92

(a) Wholly milled rice, whether or not polished or

glazed, round grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

rice,

110

1006 30 44

(a) Semi-milled rice, whether or not polished or

glazed, medium grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

111

1006 30 94

(a) Wholly milled rice, whether or not polished or

glazed, medium grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

1006 20 96

Husked (brown)
rice,
long grain, of a length/
greater
ratio
width
than 2 but less than 3

112

1006 30 46

(a) Semi-milled rice, whether or not polished or
glazed, long grain, of a length/width ratio greater
than 2 but less than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

(5)

84,00

6,00

10,00

77,00

12,00

11,00

84,00

6,00

10,00

77,00

12,00

11,00

84,00

6,00

10,00

L 141/82

EN

Official Journal of the European Communities

28.5.2001

(1)

(2)

(3)

(4)

(5)

1006 20 96
(cont’d)

113

1006 30 96

(a) Wholly milled rice, whether or not polished or
glazed, long grain, of a length/width ratio greater
than 2 but less than 3

1006 20 98

1006 30 21

1006 30 23

Husked (brown)
long
grain,
length/width
equal
than 3

to or

of

rice,
a
ratio
greater

Semi-milled
whether
polished
parboiled, round grain

rice,
not
glazed,

or

or

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

114

1006 30 48

(a) Semi-milled rice, whether or not polished or
glazed, long grain, of a length/width ratio equal to
of greater than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

115

1006 30 98

(a) Wholly-milled rice, whether or not polished or
glazed, long grain, of a length/width ratio equal to
or greater than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

116

1006 30 61

(a) Wholly milled rice, whether or not polished or

glazed, parboiled, round grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

Semi-milled
whether
polished
parboiled,
grain

or

or

117

1006 30 63

(a) Wholly milled rice, whether or not polished or

glazed, parboiled, medium grain

rice,
not
glazed,
medium

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

77,00

12,00

11,00

78,00

10,00

12,00

73,00

12,00

15,00

96,00

2,00

2,00

96,00

2,00

2,00

28.5.2001

EN

Official Journal of the European Communities

L 141/83

(1)

(2)

(3)

(4)

(5)

1006 30 25

or

rice,
Semi-milled
not
whether
glazed,
or
polished
parboiled,
long grain,
of a length/width ratio
greater than 2 but less
than 3

1006 30 27

or

rice,
Semi-milled
not
whether
or
glazed,
polished
parboiled,
long grain,
of a length/width ratio
equal
greater
to or
than 3

118

1006 30 65

(a) Wholly milled rice, whether or not polished or
long grain, of a length/width

glazed, parboiled,
ratio greater than 2 but less than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

119

1006 30 67

(a) Wholly milled rice, whether or not polished or
long grain, of a length/width

glazed, parboiled,
ratio equal to or greater than 3

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

1006 30 42

Semi-milled
whether
polished
round grain

or

or

rice,
not
glazed,

120

1006 30 92

(a) Wholly milled rice, whether or not polished or

glazed, round grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

1006 30 44

Semi-milled
whether
polished
or
medium grain

or

rice,
not
glazed,

121

1006 30 94

(a) Wholly milled rice, whether or not polished or

glazed, medium grain

(b) Rice flour or bran

1102 30 00
or

ex 2302 20 10

or

ex 2302 20 90

1006 40 00

(c) Broken rice

96,00

2,00

2,00

96,00

2,00

2,00

94,00

2,00

4,00

94,00

2,00

4,00

L 141/84

EN

Official Journal of the European Communities

28.5.2001

(1)

(2)

(3)

(4)

(5)

1006 30 46

or

rice,
Semi-milled
not
whether
glazed,
or
polished
a
of
long
grain
length/width
ratio
greater than 2 but less
than 3

122

1006 30 96

(a) Wholly milled rice, whether or not polished or
glazed, long grain, of a length/width ratio greater
than 2 but less than 3

(b) Rice flour or bran

1102 30 00
or
2302 20 10
or
2302 20 90

1006 40 00

(c) Broken rice

or

Semi-milled
whether
polished
or
grain
long
length/width
equal
than 3

to or

rice,
not
glazed,
a
of
ratio
greater

123

1006 30 98

(a) Wholly milled rice, whether or not polished or
glazed, long grain, of a length/width ratio equal to
or greater than 3

(b) Rice flour or bran

1102 30 00
or
2302 20 10
or
2302 20 90

1006 40 00

(c) Broken rice

Wholly milled rice

124

ex 1006 30 61

Wholly milled rice, polished, glazed or prepacked (13)

100,00

to

ex 1006 30 98

1006 30 48

1006 30 61
to
1006 30 98

1006 30 92
1006 30 94
1006 30 96
1006 30 98

1006 30 61
1006 30 63
1006 30 65
1006 30 67

1006 30 92
1006 30 94
1006 30 96
1006 30 98

Wholly milled
other

rice,

125

ex 1904 10 30

Puffed rice

Wholly milled
parboiled

rice,

126

ex 1904 90 10

Preecooked rice (14)

Wholly milled
other

rice,

127

ex 1904 90 10

Precooked rice (14)

1006 40 00

Broken rice

128

1102 30 00

Rice flour

129

1103 14 00

Rice groats and meal

130

1104 19 91

Rice, flaked

1509 10 10

Lampante virgin olive
oil

131

ex 1509 90 00

(a) Olive oil, refined, or olive oil

ex 3823 19 90

(b) Acid oils from refining (15)

94,00

2,00

4,00

93,00

2,00

5,00

60,61

80,00

70,00
60,00
60,00
50,00

99,00

99,00

99,00

98,00

28.5.2001

EN

Official Journal of the European Communities

L 141/85

(1)

(2)

(3)

(4)

(5)

ex 1510 00 10

Unrefined olive-pomace
oil

132

ex 1510 00 90

(a) Olive-pomace oil, refined, or olive-pomace oil

95,00

ex 1522 00 39

(b) Stearin

ex 3823 19 90

(c) Acid oils from refining (15a)

ex 1801 00 00

Cocoa beans, whole or
broken, raw

133

ex 1801 00 00

(a) Cocoa beans, whole or broken,

shelled and

roasted

1802 00 00

(b) Cocoa shells, husks, skins and waste

1801 00 00

Cocoa beans, whole or
broken, raw or roasted

134

1803

(a) Cocoa paste

1802 00 00

(b) Cocoa shells, husks, skins and waste

135

ex 1803 20 00

(a) Cocoa paste, containing not more than 14 % of

fats

ex 1804 00 00

(b) Cocoa butter

1802 00 00

(c) Cocoa shells, husks, skins and waste

136

ex 1803 20 00

(a) Cocoa paste, containing more than 14 % but not

more than 18 % of fats

ex 1804 00 00

(b) Cocoa butter

1802 00 00

(c) Cocoa shells, husks, skins and waste

137

ex 1803 20 00

(a) Cocoa paste, containing more than 18 % of fats

ex 1804 00 00

(b) Cocoa butter

1802 00 00

(c) Cocoa shells, husks, skins and waste

138

ex 1804 00 00

(a) Cocoa butter

ex 1805 00 00

(b) Cocoa powder, containing not more than 14 % of

fats (16)

1802 00 00

(c) Cocoa shells, husks, skins and waste

139

ex 1804 00 00

(a) Cocoa butter

ex 1805 00 00

(b) Cocoa powder, containing more than 14 % but

not more than 18 % of fats (16)

1802 00 00

(c) Cocoa shells, husks, skins and waste

3,00

76,3

16,7

76,3

16,7

40,3

36,0

16,7

42,7

33,6

16,7

44,8

31,5

16,7

36,0

40,3

16,7

33,6

42,7

16,7

L 141/86

EN

Official Journal of the European Communities

28.5.2001

(1)

(2)

(3)

(4)

(5)

1801 00 00
(cont’d)

140

ex 1804 00 00

(a) Cocoa butter

ex 1805 00 00

(b) Cocoa powder, containing more than 18 % of

fats (16)

1802 00 00

(c) Cocoa shells, husks, skins and waste

1803 10 00

Cocoa
defatted

paste

not

141

ex 1804 00 00

(a) Cocoa butter

ex 1803 20 00

(b) Cocoa paste, containing not more than 14 % of

fats

142

ex 1804 00 00

(a) Cocoa butter

ex 1803 20 00

(b) Cocoa paste, containing more than 14 % but not

more than 18 % of fats

143

ex 1804 00 00

(a) Cocoa butter

ex 1803 20 00

(b) Cocoa paste, containing more than 18 % of fats

144

ex 1804 00 00

(a) Cocoa butter

ex 1805 00 00

(b) Cocoa powder, containing not more than 14 % of

fats (16)

145

ex 1804 00 00

(a) Cocoa butter

ex 1805 00 00

(b) Cocoa powder, containing more than 14 % but

not more than 18 % of fats (16)

146

ex 1804 00 00

(a) Cocoa butter

ex 1805 00 00

(b) Cocoa paste, containing more than 18 % of

fats (16)

1803 20 00

Cocoa paste, defatted

147

1805 00 00

Cocoa powder (16)

1701 99 10

White sugar

148

(a) D-Glucitol (sorbitol) relative to 100 kg of the dry

matter

(b) D-Mannitol (mannitol)

2905 44 19
or
2905 44 91

2905 44 99
3824 60 19
3824 60 91
3824 60 99
2905 43 00

1703

Molasses

149

2102 10 31

Dried bakers’ yeasts (17)

150

2102 10 39

Other bakers’ yeasts (18)

31,5

44,8

16,7

46,7

52,2

43,6

55,3

40,8

58,1

46,7

52,2

43,6

55,3

40,8

58,1

99,0

73,53

24,51

23,53

80,00

28.5.2001

EN

Official Journal of the European Communities

L 141/87

(*)

(1)

(2)
(3)
(4)

(5)

The standard rate of yield shall be calculated on the basis of the corresponding conversion coefficient set out in Annex E to Commission Regulation (EC)
No 1520/2000 (OJ L 177, 15.7.2000, p. 1).
The subheadings in this column correspond to those in the Combined Nomenclature. When further subdivision has been necessary this is shown in parentheses ( ).
These subdivisions correspond to those used in the regulations fixing export refunds.
Losses are calculated by subtracting from 100 the sum of the quantities shown in this column.
Hulled grains are grains corresponding to the definition given in Annex to Commission Regulation (EEC) No 821/68 (OJ L 149, 29.6.1968, p. 46).
Cereal meal with an ash content, referred to dry matter, of less than 0,95 % by weight and a rate of passage through a sieve with an aperture of 0,25 mm of less
than 10 % by weight.
The standard rate of yield to be applied is based on the number of eggs used per kg of pasta produced, using the following formula:

(cid:151) Numerical order 25: T (cid:136)

(cid:151) Numerical order 26: T (cid:136)

(cid:151) Numerical order 27: T (cid:136)

(cid:151) Numerical order 28: T (cid:136)

100
160 (cid:255) (cid:133)X (cid:2) 1; 6(cid:134)

(cid:2) 100

100
150 (cid:255) (cid:133)X (cid:2) 1; 6(cid:134)

(cid:2) 100

100
140 (cid:255) (cid:133)X (cid:2) 1; 6(cid:134)

(cid:2) 100

100
126 (cid:255) (cid:133)X (cid:2) 1; 6(cid:134)

(cid:2) 100

(6)
(7)

(8)

(9)

(10)
(11)
(12)
(13)

X represents the number of eggs in shell (or the 50th of their weight expressed in grams of their equivalent in other egg products) used per kg of pasta produced,
the result being given to two decimal points.
Pearled grains are grains corresponding to the definition given in the Annex to Regulation (EEC) No 821/68.
This concerns maize groats and meal:
(cid:151) of which a percentage not exceeding 30 % by weight passes through a sieve with an aperture of 315 micrometres, or
(cid:151) of which a percentage not exceeding 5 % by weight passes through a sieve with an aperture of 150 micrometres.
For glucose in the form of white crystalline powder, of a concentration other than 92 %, the quantity to be shown is 43,81 kilograms of D-glucitol anhydrate per
100 kilograms of maize.
For glucose other than in the form of white crystalline powder, of a concentration other than 82 %, the quantity to be shown is 50,93 kilograms of D-glucitol
anhydrate per 100 kilograms of maize.
For D-glucitol, of a concentration other than 70 %, the quantity to be shown is 41,4 kilograms of D-glucitol anhydrate per 100 kilograms of maize.
For D-glucitol, of a concentration other than 70 %, the quantity to be shown is 47,3 kilograms of D-glucitol anhydrate per 100 kilograms of maize.
For the application of the alternatives (a) to (f), the real results from the operations have to be taken into account.
For the purposes of completing the arrangements, the quantity of broken rice obtained shall correspond to the quantity of broken rice as determined at the time of
importation for processing of rice under CN codes 1006 30 61 to 1006 30 98. In the case of polishing, this quantity shall be increased by 2 % of the imported rice
excluding the broken rice as determined at importation.
Precooked rice is constituted by bleached rice in grains undergoing a precooking and partial dehydration intended to facilitate final cooking.

(14)
(15) Twice the percentage expressed as oleic acid of the lampante virgin olive oil shall be deducted from the quantity of product shown in column 5 for refined olive

oil/olive oil and shall constitute the quantity of acid oil of refining.

(15a) Twice the percentage expressed as oleic acid of the unrefined olive-residue oil shall be deducted from the quantity of product shown in column 5 for refined

olive-residue oil/olive-residue oil and shall constitute the quantity of acid oil of refining.
In the case of soluble cocoa, add 1,5 % alkaline to the quantity shown in column 5.

(16)
(17) Yield fixed for bakers’ yeast, with a content in the dry matter of 95 %, obtained from beet molasses brought to 48 % of total sugar, or of cane molasses brought to
52 % of total sugar. For bakers’ yeasts with a different content in the dry matter, the quantity to be shown is 22,4 kilograms of yeast anhydrate per 100 kilograms
of beet molasses brought to 48 % of total sugar, or of cane molasses brought to 52 % of total sugar.

(18) Yield fixed for bakers’ yeast, with a content in the dry matter of 28 %, obtained from beet molasses brought to 48 % of total sugar, or of cane molasses brought to
52 % of total sugar. For bakers’ yeasts with a different content in the dry matter, the quantity to be shown is 22,4 kilograms of yeast anhydrate per 100 kilograms
of beet molasses brought to 48 % of total sugar, or of cane molasses brought to 52 % of total sugar.

L 141/88

EN

Official Journal of the European Communities

28.5.2001

ANNEX 70

ECONOMIC CONDITIONS AND ADMINISTRATIVE COOPERATION

(Articles 502 and 522)

A.

GENERAL PROVISIONS

This Annex deals on the one hand with the detailed criteria for economic conditions applicable to the inward
processing arrangements and on the other hand with information to be exchanged in the framework of the
administrative cooperation.

The cases, the format and the time limit within which information must be provided in accordance with Article
522 are indicated for each of the arrangements concerned. Information must also be communicated where the
information concerning authorisations granted is modified.

B.

DETAILED CRITERIA FOR ECONOMIC CONDITIONS APPLICABLE TO THE INWARD PROCESSING
ARRANGEMENTS

Codes and detailed criteria

10: Unavailability of goods produced in the Community falling within the same eight-digit CN code, which are of
the same commercial quality and which have the same technical characteristics (comparable goods) as the
import goods referred to in the application.

The unavailability covers the total absence of Community production of comparable goods, the unavailability
of a sufficient quantity of those goods in order to carry out the processing operations envisaged or the fact
that comparable Community goods cannot be made available to the applicant in time for the proposed
commercial operation to be carried out, despite a request having been made in good time.

11: Although available, comparable goods cannot be used because their price would make the proposed

commercial operation economically unviable.

In deciding whether the price of comparable goods produced in the Community would make the proposed
commercial operation economically unviable, it shall be necessary to take account, inter alia of the impact
that the use of Community-produced goods would have on the cost price of the compensating product and
hence on the disposal of the product on the third-country market, having regard to:

(cid:151) the price before duty of the goods for processing and the price of comparable goods produced in the
Community less domestic taxes refunded or refundable on export, taking into account the conditions of
sale and any refunds or other amounts applying under the common agricultural policy,

(cid:151) the price obtainable for the compensating products on the third-country market, as ascertained from

commercial correspondence or other information.

12: Comparable goods which do not conform to the expressly stated requirements of the third-country purchaser
of the compensating products or the compensating products must be obtained from import goods in order to
comply with provisions concerning the protection of industrial or commercial property rights (contractual
obligations).

30: The following are concerned:

1. operations involving import goods of a non-commercial nature;

2. operations carried out under a job-processing contract;

3. usual forms of handling referred to in Article 531;

4.

repair;

5. processing operations on compensating products obtained under a previous

inward processing

authorisation the granting of which was subject to an examination of the economic conditions;

6. processing of durum wheat falling within CN code 1001 10 00 to produce pasta falling within CN codes

1902 11 00 and 1902 19;

7. operations in which the value (1) of the import goods, by eight-digit CN code, does not exceed EUR
150 000 for goods listed in Annex 73 or EUR 500 000 for other goods, per applicant and per calendar
year (de minimis value);

(1) The value is the value for customs purposes of the goods estimated on the basis of the known particulars and on the basis

of the documents submitted at the time of the submission of the request.

28.5.2001

EN

8.

Official Journal of the European Communities

L 141/89

according to Article 11 of Regulation (EC) No 3448/93, where import goods referred to under Part A of
Annex 73 are concerned and the applicant presents a document issued by a competent authority
permitting the entry for the arrangements for those goods, in the limits of a quantity determined with
the aid of a supply balance; or

9. building, modification or conversion of civil aircraft or satellites or parts of them.

99: The applicant considers the economic conditions to be fulfilled for reasons other than those corresponding

to the previous codes. The reasons are indicated in his application.

C.

INFORMATION TO BE PROVIDED TO THE COMMISSION FOR EACH ARRANGEMENT CONCERNED

The information to be communicated to the Commission corresponds to the boxes of the form the model of
which is reproduced in the Appendix.

C.1.

Inward processing

The information concerning the economic conditions shall be provided by using one or more of the codes laid
down under Part B.

The reason for the rejection of
the authorisation for
non-observance of the economic conditions is indicated by using code(s). The same codes as those used to
identify the economic conditions are used, preceded by the sign of negation (for example: ﬂ 10).

the application or for annulment or revocation of

Cases in which information is mandatory

Where the economic conditions are identified by codes 10, 11, or 99.

For milk and milk products referred to in Article 1 of Regulation (EC) No 1255/1999 information is also
mandatory where code 30 is used in relation with the situations referred to under subdivisions 2, 3, 5, 7 and 8 of
this code.

Communication of information

The information intended to complete the columns 2 to 10 of
the form reproduced in the Appendix is
communicated electronically to the Commission. This information may only be communicated using the form
reproduced in the Appendix where technical problems make its electronic communication temporarily impossible.

Communication time limit

Information is to be communicated as soon as possible. If the form reproduced in the Appendix is used, the
information is communicated within the time limit indicated thereon.

C.2. Processing under customs control

Information shall be communicated where types of goods and operations other than those mentioned in Annex
76 Part A are concerned.

Information shall be communicated using the form reproduced in the Appendix within the time indicated
thereon.

C.3. Outward processing

Columns 8 and 9 (cid:145)Authorisations granted(cid:146) are only to be filled in where an authorisation is granted in accordance
with Article 147(2) of the Code.

In column (10) (cid:145)Reason(cid:146), it shall be also mentioned if the rejection of the application, annulment or revocation of
the authorisation concerns an application submitted or an authorisation granted in accordance with Article
147(2) of the Code.

Information shall be communicated using the form reproduced in the Appendix within the time indicated
thereon.

L 141/90

EN

Official Journal of the European Communities

28.5.2001

Appendix to Annex 70

Member State

Arrangements concerned (a)

n Inward processing

n Processing under customs control

Month

(number/year)

(cid:133)/(cid:133)

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

n Outward processing

(Information to be provided before the end of the month following the month during which the decision is taken)

Goods to be processed/
transformed

Main compensating/
processed products

Economic
conditions (b)

Equiva-
lence (c)

Authorisations granted

Application rejected
Authorisations annulled/
revoked

Order
Number

CN code

Estimated
value

Estimated
quantity (d)

CN code

Code(s)

Date of
beginning
of
authori-
sation

Date of
expiry of
authori-
sation

Reason

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(a) A separate form must be filled for each one of the arrangements concerned. Put a cross in the corresponding box.
(b) To be filled in only for the inward processing arrangements. Indicate the economic conditions by using the codes in accordance with Part B of the Annex.
(c) To be filled in only for inward processing authorisations for import goods referred to in Article 1 of Regulation (EC) No 1255/1999. Indicate yes or no.
(d) Quantity: (a) weight (t); (b) number of parts; (c) hectolitre (hl); (d) length (m).

28.5.2001

EN

Official Journal of the European Communities

L 141/91

ANNEX 71

INFORMATION SHEETS

(Artcle 523)

EUROPEAN COMMUNITY

1. Declarant:

INF 8 INFORMATION SHEET

No / 0 0 0 0 0 0

CUSTOMS WAREHOUSES/
FREE ZONES/ FREE WAREHOUSES

2. Customs office to which application is made:

USUAL FORMS OF HANDLING

4. Customs office to which the information is addressed:

3. APPLICATION

The undersigned requests determination of the nature, customs value
and quantity of the goods referred to in box 9 which would be taken
into consideration if
the goods concerned had not undergone the
handling referred to in box 8.

5. Holder of the authorisation/approval:

6. Identification number:

8. Nature of the handling:

Place:

Date:

day

month

year

Signature:

7. Document with which goods are removed from the customs

warehouse or the free zone or free warehouse:

Nature:

No:

Date:

Date on which it took place:

Customs office:

9. Marks and numbers; number and kind of packages. Description of goods:

10. Net quantity:

Particulars to be taken into consideration for determination of the customs debt in respect of the goods referred to in box 9, if they had not undergone
the usual forms of handling referred to in box 8:

11. Nature:

12. Customs value:

13. Quantity:

14. Stamp of the customs office where the declaration for release for free

15. Stamp of the customs office which provided the information

circulation is lodged (see box 4):

(see box 2):

Place and date:

Signature and stamp:

Place and date:

Signature and stamp:

A. General notes

NOTES

The form must be completed in legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections
should be made by crossing out the wrong words and adding any necessary particulars. Corrections must be initialled by the person completing the
sheet and endorsed by the customs office.

Boxes 1 to 10 of the sheet must be completed in by the person declaring the goods, which have undergone usual forms of handling, for free
circulation or another procedure which could imply the creation of a customs debt or, where the sheet is drawn up at the time of removal of the
goods from the customs warehouse or from the free zone or free warehouse, for another customs procedure.

B. Special notes referring to the relevant box numbers

1.

Give the name and address.

2. and 4. Give the name, address of the customs office. Box 4 is not to be completed where the form is made out when goods are removed from

the customs warehouse, free zone or free warehouse;

5.

Give the name and address:

— of the holder, or

— of the holder of the approval of stock records in the free zone or the free warehouse where the usual forms of handling were carried

out.

Give the identification number of the customs warehouse or reference particulars of the approval of stock records in a free zone or free
warehouse, as appropriate.

Box 7 is not to be completed where the form is made out before the goods are removed from the customs warehouse, free zone or free
warehouse.

6.

7.

EUROPEAN COMMUNITY

1. Holder:

INF 1 INFORMATION SHEET

No / 0 0 0 0 0 0

INWARD PROCESSING

2. Application to be made to:

3. APPLICATION( (1)

4. Information to be supplied to:

The undersigned holder requests:
n transfer

The customs office shown in box 4 requests:
n that the amount of import duties and of compensatory interest
applicable to the goods entered for the arrangements in the event
of
the goods or
products specified in box 5 be ascertained and indicated

the authorised release for free circulation of

n commercial policy measures be indicated
n that the amount of the security be indicated.

Date:

Stamp:

day

month

year

Signature:

5. Marks and numbers; − number and kind of packages. Description of products

6. Net quantity:

7. CN code:

or goods:

INFORMATION SUPPLIED BY THE CUSTOMS OFFICE

8. Particulars necessary for application of specific commercial policy measures:

9. Liability to:

(a) Import duties

(b) Compensatory interest

(c) Other charges (2)

(d) Currency

10. Remarks:

,

,
11. Date (1):

,

n for the first entering for the arrangements or
n where the import duties have been repaid or

accordance with Article 128(1) of the Code:

remitted in

(1) Mark n(cid:215) in the appropriate box.
(2) Specify as appropriate in box 10.

day

month

year

12. Place:

Date:

day

month

year

Stamp:

Signature:

13. Request for post-clearance verification

The customs authorities shown below request that the authenticity of this information sheet and the accuracy of the information it contains be
verified.

Place:

Date:

day

month

year

Signature:

14. Results of verification

Stamp:

Name and address of the customs authorities:

The check carried out by the customs authorities shown below confirm that this information sheet (1):

n has been stamped by the customs office indicated and the information it contains is accurate,

n gives rise to the remarks given below.

Place:

Date:

day

month

year

Stamp:

Name and address of the customs authorities:

Signature:

15. Remarks:

(1) Mark n(cid:215) in the appropriate box.

A. General notes

NOTES

1. The part of the sheet requesting information (boxes 1 to 7) shall be completed either by the holder or by the office requesting the information.

2. The form must be completed so that it is legible and indelible, preferably using a typewriter. It shall not contain any erasures or overwritten
words. Corrections should be made by crossing out the wrong words and adding further particulars, if necessary. Corrections must be initialled
by the person completing in the sheet and endorsed by the customs office.

B. Special notes referring to the relevant box numbers

1. Give the name, address and the name of the Member State. This item may be left blank when the application is made by the customs office of

the Member State requesting the information.

2. Give the name, address and the name of the Member State of the customs office to whom the application is made.

4. Give the name, address and the name of the Member State of the customs office requesting the information. This item is left blank when the

application is made by the holder.

5. Give the number, kind, marks and numbers of packages. In the case of unpackaged goods or products, give the number of objects, or, if

appropriate, insert ‘in bulk’.

Give the usual trade description of the products or goods or their tariff description.

6. The net quantity must be expressed in units of the metric system: kg, litres, m2, etc.

9. The amounts shall be entered in euro or national currency.

Where appropriate, the Member State where the products are released for free circulation shall convert the amount shown on the information
sheet at the rate used for calculating the customs value.

Currencies are to be indicated as follows:

— EUR for euro

— DKK for Danish krone

— SEK for Swedish krona

— GBP for pound sterling

10. Fiscal charges may, for instance, be specified.

EUROPEAN COMMUNITY

1. Holder:

INF 9 INFORMATION SHEET

No / 0 0 0 0 0 0

INWARD PROCESSING

Person to be contacted:

TRIANGULAR TRAFFIC (IM/EX)

2. Person authorised to discharge the arrangements:

3. Authorisation issued:

Person to be contacted:

at

on

day

month

year

under No:

and valid until:

inclusive

day

month

year

4. Description of import goods:

5. CN code:

6. Net quantity:

7. Description of compensating products:

8. CN code:

9. Name and address of supervising office:

10. Name and address of office of discharge:

INFORMATION TO BE SUPPLIED UPON ENTRY FOR THE ARRANGEMENTS

11. The declaration of entry was accepted:

Stamp:

day

month

year

Last day for discharge:

day

month

year

Identification measures or measures to control the use of equivalent goods:
Office of entry:

INFORMATION TO BE SUPPLIED UPON DISCHARGE

12. The declaration of discharge was accepted:

13. Net quantity:

14. Customs value:

15. Currency:

day

month

year

Remarks:

Office of discharge:

Stamp:

16. Request for post-clearance verification

The customs authorities shown below request that the authenticity of this information sheet and the accuracy of the information it contains be
verified.

Place:

Date:

day

month

year

Stamp:

Signature:

Name and address of the customs authorities:

17. Result of verification

The verification carried out by the customs authorities shown below confirm that this information sheet (1) was stamped by the customs office
indicated and the information it contains

n is accurate

n gives rise to the remarks given below

Place:

Date:

day

month

year

Stamp:

Signature:

18. Discharge of compensating products

Name and address of the customs authorities

Indicate the quantity available in boxes A and the quantity discharged in boxes B:

Quantities

Type, number and date of
the declaration of discharge

Quantities
(continuation)

Type, number and date of
the declaration of discharge

Quantities
(continuation)

Type, number and date of
the declaration of discharge

A

B

19. Remarks:

A

B

A

B

(1) Placeacross n(cid:215) in the appropriate box.

A. General notes

1. Boxes 1 to 8 are to be completed by the holder.

NOTES

2. The form must be completed legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections
should be made by crossing out the wrong words and adding any necessary particulars. Corrections must be initialled by the person completing
in the sheet and endorsed by the customs office which issued it.

B. Special notes referring to the relevant box numbers

1 and 2. Give the name, address and the name of the Member State. In the case of a legal person the name of the person responsible should also

be given.

6 and 13. The net quantity must be expressed in units of the metric system: kg, litres, m2, etc.

15.

Currencies are to be indicated as follows:

— EUR for euro

— DKK for Danish krone

— SEK for Swedish krona

— GBP for pound sterling

EUROPEAN COMMUNITY

1. Holder:

INF 5 INFORMATION SHEET

No / 0 0 0 0 0 0

INWARD PROCESSING

Person to be contacted:

TRIANGULAR TRAFFIC (EX/IM)

2. Importer authorised to enter the goods described in box 4 for the

3. Authorisation issued:

arrangements:

at

on

day

month

year

under No

Person to be contacted:

and valid until

inclusive

day

month

year

4. Description of import goods to be entered for the arrangements:

5. CN code:

6. Net quantity:

7. Name and address of supervising office:

8. Name and address of the office of entry:

INFORMATION TO BE SUPPLIED ON EXPORT

9. The declaration for prior export of the compensating products corresponding to the goods described in box 4 was accepted:

day

month

year

Last day for import:

day

month

year

Identification measures taken:

Customs office of export:

10. The compensating products left the customs territory of the Community:

day

month

year

Remarks:

Customs office of exit:

INFORMATION TO BE SUPPLIED ON IMPORT

Stamp:

Stamp:

11. The declaration of entry was accepted:

12. Net quantity:

13. Customs value:

14. Currency:

day

month

year

Remarks:

Office of entry:

Stamp:

15. Request for post-clearance verification

The customs authorities shown below request that the authenticity of this information sheet and the accuracy of the information it contains be
verified.

Place:

Date:

Signature:

day

month

year

Stamp:

Name and address of the customs authorities:

16. Result of verification

The verification carried out by the customs authorities shown below confirm that this information sheet (1)

n was stamped by the customs office indicated and the information it contains is accurate

n gives rise to the remarks given below

Place:

Date:

Signature:

day

month

year

Stamp:

Name and address of the customs authorities:

17. Entry of non-Community goods into the arrangements

Indicate the quantity available in boxes A and the quantity placed under the arrangements in boxes B.

Quantities

Type, number and date of
the declaration of entry

Quantities
(continuation)

Type, number and date of
the declaration of entry

Quantities
(continuation)

Type, number and date of
the declaration of entry

A

B

18. Remarks

A

B

A

B

(1) Place a cross n(cid:215) in the appropriate box.

A. General notes

1. Boxes 1 to 8 are to be completed by the holder.

NOTES

2. The form must be completed legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections
should be made by crossing out the wrong words and adding any necessary particulars. Corrections must be initialled by the person completing
the sheet and endorsed by the customs office which issued it.

B. Special notes referring to the relevant box numbers

1. and 2. Give the name, address and the name of the Member State. In the case of a legal person the name of the person responsible should also

be given.

6. and 12. The net quantity must be expressed in units of the metric system: kg, litres, m2, etc.

14.

Currencies are to be indicated as follows:

— EUR for euro

— DKK for Danish krone

— SEK for Swedish krona

— GBP for pound sterling

EUROPEAN COMMUNITY

1. Holder:

Person to be contacted:

INF 7 INFORMATION SHEET

No / 0 0 0 0 0 0

INWARD PROCESSING

2. Declarant:

3. Customs office of issue:

4. Inward processing authorisation reference:

Notes:

5. Number and date of previous authorisation and issuing Member

State:

6. Compensating products

7. Description:

8. Net quantity (1):

9. Customs-approved treatment or use and document references:

10. Goods entered for the arrangements:

11. Description:

12. Net quantity (1):

11. Description:

12. Net quantity (1):

11. Description:

12. Net quantity (1):

STAMP OF ISSUING CUSTOMS OFFICE

13. Place and date:

Information certified correct

Place and date:

Signature and stamp:

Declarant's signature:

(1) Kilogrammes, litres, number of pieces.

14. Request for post-clearance verification

The customs authorities shown below request that the authenticity of this information sheet and the accuracy of the information it contains be
verified.

Place and date:

Signature and stamp:

15. Results of verification

Name and address of the customs authorities:

The check carried out by the customs authorities shown below confirm that this information sheet (1):

n has been stamped by the customs office indicated and the information it contains is accurate,

n gives rise to the remarks given below.

Place and date:

Signature and stamp:

16. Remarks:

Name and address of the customs authorities:

(1) Place a cross n(cid:215) in the appropriate box.

EUROPEAN COMMUNITY

1. Holder:

INF 6 INFORMATION SHEET

No / 0 0 0 0 0 0

TEMPORARY IMPORTATION

2. Customs office to which application is made:

3. Application (1)

4. Customs office to which information is addressed:

5. Date on which goods were entered for the arrangements:

The undersigned,
n holder
n representative of the holder

requests the issue of this information sheet
n Transit
n Transfer

Place:

Date:

day

month

year

day

month

year

Signature:

6. Latest date for re-exportation:

7. Under which article of Regulation:

day

month

year

8. Marks and numbers; number and kind of packages. Description of goods:

9. CN code:

A

B

10. Net quantity:

11. Customs value:

8. Marks and numbers; number and kind of packages. Description of goods:

9. CN code:

10. Net quantity:

11. Customs value:

INFORMATION SUPPLIED BY THE CUSTOMS OFFICE

12. Identification measures taken:

13. Amount of duties collected (in the currency of the Member State supplying the information):

A

B

14. Period taken into account for collection:

Office of discharge:

15. Remarks:

Authentification office:

Place:

Date:

day

month

year

month(s)

Place:

Date:

day

month

year

Signature:
n Re-exportation (1)
n Release for free circulation (1)
n Other customs arrangements allowed (1)

Signature:

Stamp:

Stamp:

(1) Place a cross n(cid:215) in the appropriate box.

16. Request for post-clearance verification

The customs authorities shown below request that the authenticity of this information sheet and the accuracy of the information it contains be
verified.

Place:

Date:

day

month

year

Signature:

17. Resultof verification

Stamp:

Name and address of the customs authorities:

The verification carried out by the customs authorities shown below confirm that this information sheet (1):

n was stamped by the customs office indicated and the information it contains is accurate,

n gives rise to the remarks given below.

Place:

Date:

day

month

year

Signature:

18. Remarks:

Stamp:

Name and address of the customs authorities:

(1) Place a cross n(cid:215) in the appropriate box.

A. General notes

1. The application (boxes 1 to 11) is to be completed by the holder or his representative.

NOTES

2. The form must be completed legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections
should be made by crossing out the wrong words and adding any necessary particulars. Corrections must be initialled by the person completing
the sheet and endorsed by the customs office which issued it.

B. Special notes referring to the relevant box numbers:

1. Give the name, address and the Member State.

2. Give the name, address and the Member State of the customs office to which the application is sent.

4. Give the name, address and the Member State of the customs office to which the information is supplied.

8. Give the marks and numbers, the number and the kind of packages. In the case of unpackaged goods, give the number of objects or enter the

words “in bulk”, as appropriate.

Give the usual commercial description of the goods or their tariff description.

10. The net quantity must be expressed in units of the metric system: kg, litres, m2, etc.

13. Currencies are to be indicated as follows:

— EUR for euro

— DKK for Danish krone

— SEK for Swedish krona

— GBP for pound sterling

EUROPEAN COMMUNITY

1. Holder:

Person responsible:

INF 2 INFORMATION SHEET

No / 0 0 0 0 0 0

OUTWARD PROCESSING

TRIANGULAR TRAFFIC

3. Customs office to which application is made:

2. Application

The undersigned requests certification of
the information on the
goods referred to in box 12 with a view to their re-importation into the
Community.

Place:

Date:

day

month

year

Signature:

4. Intended Member State of re-importation:

5. Country of processing or destination:

6. Outward processing authorisation:

7. Rate of yield:

8. Authorised processing operations:

9. Other details of the authorisation:

10. Description of compensating products to be re-imported:

11. CN code:

12. Description of temporary export goods:

13. CN code:

14. Net quantity:

15. Statistical value:

INFORMATION TO BE SUPPLIED AT THE TIME OF TEMPORARY EXPORT

16. Stamp of office of entry

Information certified correct

Temporary exportation document number

Last day for reimportation of compensating products:

dated:

day

month

year

Means of identification used

Observations:

Customs office (name and Member State):

17. Stamp of customs office of exit

dated:

day

month

year

Stamp:

The goods described in box 12 left the Customs territory of the Community Stamp:

Stamp:

on

day

month

year

Observations:

Customs office (name and Member State):

18. Request for post-clearance verification

The customs authorities indicated below request verification of the authenticity of this information sheet and the accuracy of the particulars which
it contains.

Place:

Date:

day

month

year

Signature:

19. Result of verification

This information sheet (1):

Stamp:

Name and address of the customs authorities:

n was stamped by the customs office indicated in box 16 and the particulars which it contains are correct,

n gives rise to the remarks given below.

Place:

Date:

day

month

year

Stamp:

Signature:

Name and address of the customs authorities:

20. Re-importation of compensating products

Indicate the quantity available in boxes A and the quantity re-imported in boxes B

Quantity

Type, number and date of document for release for
free circulation,
stamp of customs office

Quantity
(continuation)

Type, number and date of document for release for
free circulation,
stamp of customs office

A

B

A

B

21. Remarks:

(1) Place a cross n(cid:215) in the appropriate box.

A. General notes

NOTES

1. The form must be completed legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections
should be made by crossing out wrong entries and if necessary adding the correct particulars. Corrections must be initialled by the person
completing the form and endorsed by the customs office which completes box 16.

2. Boxes 1 to 15 must be completed by the holder.

B. Special notes referring to box numbers:

1. Give the name, address and the name of the Member State. In the case of a legal person, the name of the person responsible should also be

given.

3. Give the name, address and the Member State.

6. Give the number and date of the authorisation and the name of the customs authorities which issued it.

10. Give an exact description of the compensating products using the normal commercial description or the tariff description.

11. Give the tariff heading or subheading of the compensating products as shown on the authorisation.

12. Give an exact description of the goods using the normal commercial description or the tariff description. The description must correspond with
that given in the export document. If the goods are subject to the inward processing procedure enter ‘IP goods’ and give the number of the
information sheet INF 1 if used.

14. Give the net quantity expressed in units of the metric system (kg, litres, m2, etc.).

15. Give the statistical value at the time the export declaration was lodged, preceded by one of the following currency abbreviations:

— EUR for euro

— DKK for Danish krone

— SEK for Swedish krona

— GBP for pound sterling.

28.5.2001

EN

Official Journal of the European Communities

L 141/107

Appendix

1.

GENERAL NOTES

1.1.

The information sheets shall comply with the model set out in this Annex and be printed on white paper
without mechanical pulp, dressed for writing purposes and weighing between 40 and 65 g/m2.

1.2.

The form shall measure 210 mm (cid:215) 297 mm.

1.3.

The customs administrations shall be responsible for having the form printed. Each form shall bear the initials of
the issuing Member State in accordance with the ISO norm Alpha 2, followed by an individual serial number.

1.4.

The form shall be printed and the boxes shall be completed in an official language of the Community. The
customs office requested to provide the information or make use of it may ask for the information contained in
the form presented to it to be translated into the official
languages, of the
customs administration.

language, or one of the official

2.

USE OF THE INFORMATION SHEETS

2.1. Common provisions

(a) Where the customs office issuing the information sheet considers that additional

information to that
appearing on the information sheet is required, it shall enter such particulars. Where not enough space
remains, an additional sheet shall be annexed. It shall be mentioned on the original.

(b) The customs office which endorsed the information sheet may be asked to carry out post-clearance

verification of the authenticity of the sheet and the accuracy of the particulars which its contains.

(c)

In the case of successive consignments, the requisite number of information sheets may be made out for the
information sheet may also be
quantity of goods or products entered for the arrangements. The initial
replaced with further information sheets or, where only one information sheet is used, the customs office to
which the sheet is endorsed may note on the original the quantities of goods or products. Where not
enough space remains, an additional sheet shall be annexed which shall be mentioned on the original.

(d) The customs authorities may permit the use of recapitulative information sheets for triangular traffic trade
flows involving a large number of operations which cover the total quantity of imports/exports over a given
period.

(e)

(f)

In exceptional circumstances, the information sheet may be issued a posteriori but not beyond the expiry of
the period required for keeping documents.

In the event of theft, loss or destruction of the information sheet, the operator may ask the customs office
which endorsed it for a duplicate to be issued.

The original and copies of the information sheet so issued shall bear one of the following indications:

(cid:151) DUPLICADO,

(cid:151) DUPLIKAT,

(cid:151) DUPLIKAT,

(cid:151) AMSICQAUO,

(cid:151) DUPLICATE,

(cid:151) DUPLICATA,

(cid:151) DUPLICATO,

(cid:151) DUPLICAAT,

(cid:151) SEGUNDA VIA,

(cid:151) KAKSOISKAPPALE,

(cid:151) DUPLIKAT.

L 141/108

EN

Official Journal of the European Communities

28.5.2001

2.2.

Specific provisions

2.2.1. Information sheet INF 8 (customs warehousing)

(a) The information sheet INF 8 (hereafter: INF 8) may be used when the goods are declared for new customs
the customs debt

in order to determine the elements for assessment of

approved treatment or use,
applicable before usual forms of handling took place.

(b) The INF 8 shall be made out in an original and a copy.

(c) The supervising office shall provide the information referred to in boxes 11, 12 and 13, endorse box 15 and

return the original of the INF 8 to the declarant.

2.2.2. Information sheet INF 1 (inward processing)

(a) The information sheet INF 1 (hereafter INF 1) may be used for providing information on:

(cid:151) duty amounts and compensatory interest,

(cid:151) applying commercial policy measures,

(cid:151) the amount of the security.

(b) The INF 1 shall be made out in an original and two copies.

The original and one copy of the INF 1 shall be sent to the supervising office and a copy shall be kept by
the customs office which endorsed the INF 1.

The supervising office shall supply the information requested in boxes 8, 9 and 11 of the INF 1, endorse it,
retain the copy and return the original.

(c) Where the release for free circulation of compensating products or goods in the unaltered state at a customs
office other than the office of entry is requested, this customs office endorsing the INF 1 shall ask the
supervising office to indicate:

(cid:151) in box 9(a), the amount of import duties due in accordance with Article 121(1) or 128(4) of the Code,

(cid:151) in box 9(b), the amount of compensatory interest in accordance with Article 519,

(cid:151) the quantity, CN code and origin of the import goods used in the manufacture of the compensating

products released for free circulation.

(d) Where the compensating products obtained under inward-processing (drawback system) are consigned to
another customs-approved treatment or use allowing import duties to be repaid or remitted, and are subject
to a new application for authorisation for the inward-processing arrangements, the customs authorities
issuing this authorisation may use the INF 1 to determine the amount of import duties to be levied or the
amount of the customs debt liable to be incurred.

(e) Where the declaration for release for free circulation relates to compensating products obtained from import
goods or goods in the unaltered state which had been subject to specific commercial policy measures at the
moment of entry for the procedure (suspension system) and such measures continue to be applicable, the
customs office accepting the declaration and endorsing the INF 1 shall ask the supervising office to indicate
particulars necessary for the application of commercial policy measures.

(f) Where release for free circulation is requested in the case of an INF 1 being made out for fixing the amount

of security, the same INF 1 may be used, provided it contains:

(cid:151) in box 9(a) the amount of import duties payable on the import goods pursuant to Article 121(1) or

128(4) of the Code, and

(cid:151) in box 11, the date when the import goods concerned were first entered for the procedure or the date
when the import duties have been repaid or remitted in accordance with Article 128(1) of the Code.

28.5.2001

EN

Official Journal of the European Communities

L 141/109

2.2.3. Information sheet INF 9 (inward processing)

(a) The information sheet INF 9 (hereafter INF 9) may be used where compensating products are assigned

another permitted customs approved treatment or use under triangular traffic (IM/EX).

(b) The INF 9 shall be made out in an original and three copies for the quantities of import goods entered for

the arrangements.

(c) The office of entry shall endorse box 11 of the INF 9 and indicate which means of identification or
illustrations or

measures to control the use of equivalent goods are used (such as the use of samples,
technical descriptions, or the carrying out of analysis).

The office of entry sends copy 3 to the supervising office and return the original and the other copies to the
declarant.

(d) The declaration discharging the arrangements shall be accompanied by the original and copies 1 and 2 of

the INF 9.

The office of discharge shall indicate the quantity of compensating products and the date of acceptance. It
shall send copy 2 to the supervising office, return the original to the declarant and retain copy 1.

2.2.4. Information sheet INF 5 (inward processing)

(a) The information sheet INF 5 (hereafter INF 5) may be used when compensating products obtained from

equivalent goods are exported under triangular traffic with prior exportation (EX/IM).

(b) The INF 5 shall be made out in an original and three copies in respect of the quantity of import goods

corresponding to the quantity of compensating products exported.

(c) The customs office accepting the export declaration shall endorse box 9 of the INF 5 and return the original

and the three copies to the declarant.

(d) The customs office of exit shall complete box 10, send copy 3 to the supervising office and return the

original and the other copies to the declarant.

(e) Where durum wheat falling within CN code 1001 10 00 is processed into pasta falling within CN codes
1902 11 00 and 1902 19,
the importer authorised to enter the import goods for the
arrangements, to be given in box 2 of the INF 5, may be filled in after the INF 5 has been presented to the
customs office where the export declaration is lodged. The information shall be given on the original and
copies 1 and 2 of the INF 5 before the declaration entering the import goods for the arrangements is
lodged.

the name of

(f) The declaration of entry for the arrangements must be accompanied by the original and copies 1 and 2 of

the INF 5.

The customs office where the declaration of entry is presented shall note on the original and copies 1 and 2
of the INF 5 the quantity of import goods entered for the arrangements and the date of acceptance of the
declaration. It shall send copy 2 to the supervising office, returning the original to the declarant and
retaining copy 1.

2.2.5. Information sheet INF 7 (inward processing)

(a) The information sheet INF 7 (hereafter INF 7) may be used where the compensating products or the goods
in the unaltered state under the drawback system are assigned one of the customs approved treatments or
uses permitting repayment or remission,
the Code, without a
repayment claim being lodged.

in accordance with Article 128(1) of

Where the holder has given the consent to transfer the right to claim repayment to another person in
accordance with Article 90 of the Code, this information shall appear on the INF 7.

(b) The INF 7 shall be made out in an original and two copies.

(c) The customs office accepting the declaration of discharge shall endorse the INF 7, return the original and

one copy to the holder and retain the other copy.

(d) When the repayment claim is lodged, it shall be accompanied by the duly endorsed original of the INF 7.

L 141/110

EN

Official Journal of the European Communities

28.5.2001

2.2.6. Information sheet INF 6 (temporary importation)

(a) The information sheet INF 6 (hereafter INF 6) may be used to communicate elements for assessment of the
customs debt or of amounts of duties already levied where import goods are moved within the customs
territory of the Community.

(b) The INF 6 shall comprise all the information needed to show the customs authorities:

(cid:151) the date on which the import goods were entered for the temporary importation arrangements,

(cid:151) the elements for assessment of the customs debt ascertained on that date,

(cid:151) the amount of any import duties already levied under partial relief arrangements and the period taken

into account for that purpose.

(c) The INF 6 shall be made out of an original and two copies.

(d) The INF 6 shall be endorsed either when the goods are placed under the external transit procedure, at the

beginning of the transfer operation or at an earlier moment.

(e) One copy shall be retained by the customs office which endorsed it. The original and the other copy shall
be returned to the person concerned giving this copy to the office of discharge. After endorsement this copy
shall be returned by the person concerned to the customs office which initially endorsed it.

2.2.7. Information sheet INF 2 (outward processing)

(a) The information sheet INF 2 (hereafter INF 2) may be used, where compensating or replacement products

are imported under triangular traffic.

(b) The INF 2 shall be made out in an original and one copy for the quantity of goods entered for the

procedure.

(c) The request for the issue of the INF 2 shall constitute the consent of the holder to transfer the right of the
total or partial relief from the import duties to another person importing the compensating or replacement
products under triangular traffic.

(d) The office of entry shall endorse the original and the copy of the INF 2. It shall retain the copy and return

the original to the declarant.

It shall indicate in box 16 the means used to identify the temporary export goods.

Where samples are taken or illustrations or technical descriptions are used, this office shall authenticate such
samples, illustrations or technical descriptions by affixing its customs seal either on the goods, 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 technical descriptions, authenticated and sealed, shall be returned to the
exporter, who shall present them with the seals intact when the compensating or replacement products are
re-imported.

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

(e) The office of exit shall certify on the original that the goods have left the customs territory of the

Community and shall return it to the person presenting it.

(f) The importer of the compensating or replacement products shall present the original of the INF 2 and,

where appropriate, the means of identification to the office of discharge.

28.5.2001

EN

Official Journal of the European Communities

L 141/111

ANNEX 72

LIST OF USUAL FORMS OF HANDLING REFERRED TO IN ARTICLE 531 AND ARTICLE 809

Unless otherwise specified, none of the following forms of handling may give rise to a different eight-digit CN code.

Usual forms of handling listed below shall not be granted if, in the opinion of the customs authorities, the operation is
likely to increase the risk of fraud:

1.

ventilation, spreading-out, drying, removal of dust, simple cleaning operations, repair of packing, elementary
repairs of damage incurred during transport or storage in so far as it concerns simple operations, application and
removal of protective coating for transport;

2.

reconstruction of the goods after transport;

3.

stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of the goods;

4.

removal of damaged or contaminated components;

5.

conservation, by means of pasteurisation, sterilisation, irradiation or the addition of preservatives;

6.

treatment against parasites;

7.

anti-rust treatment;

8.

treatment:

(cid:151) by simple raising of the temperature, without further treatment or distillation process, or

(cid:151) by simple lowering of the temperature;

even if this results in a different eight-digit CN code;

9.

electrostatic treatment, uncreasing or ironing of textiles;

10. treatment consisting in:

(cid:151) stemming and/or pitting of fruits, cutting up and breaking down of dried fruits or vegetables, rehydration of

fruits, or

(cid:151) dehydration of fruits even if this results in a different eight-digit CN code;

11. desalination, cleaning and butting of hides;

12. addition of goods or addition or replacement of accessory components as long as this addition or replacement is
relatively limited or is intended to ensure compliance with technical standards and does not change the nature or
improve the performances of the original goods, even if this results in a different eight-digit CN code for the added
or replacement goods;

13. dilution or concentration of fluids, without further treatment or distillation process, even if this results in a

different eight-digit CN code;

14. mixing between them of the same kind of goods, with a different quality, in order to obtain a constant quality or a

quality which is requested by the customer, without changing the nature of the goods;

15. dividing or size cutting out of goods if only simple operations are involved;

16. packing, unpacking, change of packing, decanting and simple transfer into containers, even if this results in a
labels, price tags or other similar

different eight-digit CN code, affixing, removal and altering of marks, seals,
distinguishing signs;

17. testing, adjusting, regulating and putting into working order of machines, apparatus and vehicles, in particular in

order to control the compliance with technical standards, if only simple operations are involved;

18. dulling of pipe fittings to prepare the goods for certain markets.

L 141/112

EN

Official Journal of the European Communities

28.5.2001

IMPORT GOODS FOR WHICH THE ECONOMIC CONDITIONS ARE DEEMED NOT TO BE FULFILLED BY
VIRTUE OF ARTICLE 539, FIRST PARAGRAPH

ANNEX 73

Part A: Agricultural products covered by Annex I to the Treaty

1. The following products falling under one of the following common market organisations:

cereals sector: products referred to in Article 1(1) of Council Regulation (EEC) No 1766/92 (1),

rice sector: products referred to in Article 1(1) of Council Regulation (EC) No 3072/95 (2),

sugar sector: products referred to in Article 1(1) of Council Regulation (EC) No 2038/1999 (3),

olive oil sector: products referred to in Article 1(2)(c) of Council Regulation No 136/66/EEC (4),

milk and milk-products sector: products referred to in Article 1 of Council Regulation (EC) No 1255/1999,

wine sector: products referred to in Article 1(2) of Council Regulation (EC) No 1493/1999 (5) and falling under CN
codes:

0806 10 90

2009 60

2204 21 (quality wine excepted)

2204 29 (quality wine excepted)

2204 30

2.

Following products falling under CN codes:

0204 10 to 0204 43

2207 10

2207 20

2208 90 91

2208 90 99

3.

Products other than those under points 1 and 2, for which agricultural export refunds equal to or higher than zero
are fixed.

Part B: Goods not covered by Annex I to the Treaty resulting from the processing of agricultural products

Goods resulting from the processing of agricultural products and listed in the following Annexes to Regulations on the
common organisation of markets in the agricultural sector or concerning production refunds:

(cid:151) Annex B to Council Regulation (EEC) No 1766/92 (cereals sector),

(cid:151) Annex B to Council Regulation (EC) No 3072/95 (rice sector),

(1) OJ L 181, 1.7.1992, p. 21.
(2) OJ L 329, 30.12.1995, p. 18.
(3) OJ L 252, 25.9.1999, p. 1.
(4) OJ 172, 30.9.1966, p. 3025/66.
(5) OJ L 179, 14.7.1999, p. 1.

28.5.2001

EN

Official Journal of the European Communities

L 141/113

(cid:151) Annex I to Council Regulation (EC) No 2038/1999 (sugar sector),

(cid:151) Annex II to Council Regulation (EC) No 1255/1999 (milk and milk-products sector),

(cid:151) Annex I to Council Regulation (EEC) No 2771/75 (1) (eggs sector),

(cid:151) Annex to Council Regulation (EEC) No 1010/86 (2) (production refunds on certain sugar products used in the

chemical industry), and

(cid:151) Annex I to Commission Regulation (EEC) No 1722/93 (3) (production refunds in the cereals and rice sectors).

Part C: Fishery products

Fishery products listed in Annexes I, II and V to Council Regulation (EC) No 104/2000 (4) on the common organisation
of the markets in fishery and aquaculture products and products listed in Annex VI to this Regulation subject to a
partial autonomous suspension.

All fishery products subject to an autonomous quota.

(1) OJ L 282, 1.11.1975, p. 49.
(2) OJ L 94, 9.4.1986, p. 9.
(3) OJ L 159, 1.7.1993, p. 112.
(4) OJ L 17, 21.1.2000, p. 22.

L 141/114

EN

Official Journal of the European Communities

28.5.2001

ANNEX 74

SPECIAL PROVISIONS CONCERNING EQUIVALENT GOODS

(Article 541)

1. Rice

the Combined Nomenclature. Nevertheless,

Rice classified under CN code 1006 shall not be deemed equivalent unless it falls within the same eight-digit CN
code of
for rice with a length not exceeding 6,0 mm and a
length/width ratio equal to or more than 3 and for rice with a length equal to or less than 5,2 mm and a
length/width ratio equal to or more than 2, equivalence shall be established by determination of the length/width
ratio only. The measurement of the grains shall be done in accordance with Annex A(2)(d) to Regulation (EC) No
3072/95 on the common organisation of the market in rice.

The use of equivalent goods shall be prohibited where inward-processing operations consist of the (cid:145)usual forms of
handling(cid:146) listed in Annex 72 to this Regulation.

2. Wheat

Equivalent goods may be used only between wheat harvested in a third country and already released for free
circulation and non-Community wheat, of the same eight-digit CN code, having the same commercial quality and
the same technical characteristics.

However:

(cid:151) derogations from the ban on use of equivalent goods may be adopted in respect of wheat on the basis of a

communication from the Commission to the Member States, after examination by the Committee,

(cid:151) the use of equivalent goods is permitted between Community durum wheat and durum wheat of third-country

origin provided it is for the production of pasta falling within CN codes 1902 11 00 and 1902 19.

3. Sugar

Recourse to the use of equivalent goods is permitted between raw cane sugar falling within CN code 1701 11 90
and raw beet sugar within CN code 1701 12 90 under the condition that compensating products falling within CN
code 1701 99 10 (white sugar) are obtained.

4. Live animals and meat

Equivalent goods may not be used for inward-processing operations on live animals or meat.

Derogation from the ban on the use of equivalent goods can be made for meat which has been made subject of a
communication by the Commission to the Member States, after an examination carried out by the Customs Code
Committee if the applicant can prove that equivalence is economically necessary and if the customs authorities
transmit the draft of the procedures foreseen to control the operation.

5. Maize

Recourse to the use of equivalent goods between Community and non-Community maize is possible only in the
following cases and subject to the following conditions:

1.

2.

3.

In the case of maize for use in animal feed, the use of equivalent goods is possible provided that a customs
control system is set up to ensure that the non-Community maize is in fact used for processing into animal
feed.

In the case of maize used in the manufacture of starch and starch products, the use of equivalent goods is
possible between all varieties with the exception of maizes rich in amylopectin (wax-like maize or (cid:145)waxy(cid:146)
maize) which are only equivalent between themselves.

In the case of maize used in the manufacture of meal products, the use of equivalent goods is possible
between all varieties with the exception of maizes of the vitreous type ((cid:145)Plata(cid:146) maize of the (cid:145)Duro(cid:146) type, (cid:145)Flint(cid:146)
maize) which are only equivalent between themselves.

28.5.2001

EN

Official Journal of the European Communities

L 141/115

6. Olive oil

A. Recourse to the use of equivalent goods is permitted only in the following cases and under the following

conditions:

1.

virgin olive oil

(a) between Community extra virgin olive oil falling within CN code 1509 10 90 which corresponds to
the description in point 1(a) of the Annex to Regulation No 136/66/EEC and non-Community extra
virgin olive oil of the same CN code, provided that the processing operation produces extra virgin
olive oil falling within the same CN code and satisfying the requirements of the said point 1(a);

(b) between Community virgin olive oil falling within CN code 1509 10 90 which corresponds to the
description in point 1(b) of the Annex to Regulation No 136/66/EEC and non-Community virgin
olive oil of the same CN code, provided that the processing operation produces virgin olive oil falling
within the same CN code and satisfying the requirements of the said point 1(b);

(c) between Community ordinary virgin olive oil falling within CN code 1509 10 90 which corresponds
to the description in point 1(c) of the Annex to Regulation No 136/66/EEC and non-Community
ordinary virgin olive oil of the same CN code, provided that the compensating product is:

(cid:151) refined olive oil falling within CN code 1509 90 00 which corresponds to the description in

point 2 of the abovementioned Annex,

(cid:151) olive oil falling within CN code 1509 90 00 which corresponds to the description in point 3 of
the said Annex and is obtained by blending with Community virgin olive oil falling within CN
code 1509 10 90;

(d) between Community lampante virgin olive oil falling within CN code 1509 10 10 which corresponds
to the description in point 1(d) of the Annex to Regulation No 136/66/EEC and non-Community
lampante virgin olive oil of the same CN code, provided that the compensating product is:

(cid:151) refined olive oil falling within CN code 1509 90 00 which corresponds to the description in

point 2 of the abovementioned Annex, or

(cid:151) olive oil falling within CN code 1509 90 00 which corresponds to the description in point 3 of
the said Annex and is obtained by blending with Community virgin olive oil falling within CN
code 1509 10 90.

2.

olive-pomace oil

between Community unrefined olive-pomace oil falling within CN code 1510 00 10 which corresponds to
the description in point 4 of the Annex to Regulation No 136/66/EEC and non-Community unrefined
olive-pomace oil of the same CN code, provided that the olive-pomace oil compensating product falling
within CN code 1510 00 90 and corresponding to the description in point 6 of the said Annex is
obtained by blending with Community virgin olive oil falling within CN code 1509 10 90.

B. The blendings referred to in point A.1(c) second indent and (d) second indent and point A.2, with
non-Community virgin olive oil, used in an identical manner, are authorised only where the arrangements for
supervision of the procedure are organized in a manner that makes it possible to identify the proportion of
non-Community virgin olive oil in the total quantity of blended oil exported.

C. The compensating products must be put into immediate packaging of 220 litres or less. By way of derogation,
in the case of agreed containers of 20 tonnes maximum, the customs authorities may allow the exportation of
the oils found in the preceding points on condition that there is systematic control of the quality and quantity
of the exported product.

D. Equivalence shall be checked by using commercial records to verify the quantity of oils used for blending and,
for the purpose of verifying the quality concerned, by comparing the technical characteristics of samples of the
non-Community oil taken when it was entered for the procedure with the technical characteristics of the
samples of the Community oil used taken when the compensating product concerned was processed against
the technical characteristics of the samples taken at the time of actual exportation of the compensating
product at the point of exit. Samples shall be taken in accordance with international standards EN ISO 5555

L 141/116

EN

Official Journal of the European Communities

28.5.2001

(sampling) and EN ISO 661 (sending of samples to laboratories and preparation of samples for tests). The
analysis shall be carried out with reference to the parameters in Annex I to Commission Regulation (EEC) No
2568/91 (1).

7. Milk and milk products

Recourse to the use of equivalence is only permitted under the condition that the content in milk dry matter, milk
fat matter and milk protein of the equivalent goods is not lower than the content of those matters in the import
goods.

The content in milk dry matter, milk fat matter and milk protein of the import goods and the equivalent goods
concerned shall be entered on the declaration for entry (IM/EX) or the export declaration (EX/IM) and, where it is
used, on the information sheet INF 9 or on the information sheet INF 5, to enable the customs authorities to
control the equivalence on the basis of those elements.

import goods for the
Physical checks shall be carried out on at least 5 % of the declarations for entry of
arrangements and the export declaration (IM/EX) and cover the import goods as well as the equivalent goods
concerned.

Physical checks shall be carried out on at least 5 % of the prior export declarations and the declarations for entry
for the arrangements (EX/IM). These checks shall cover the equivalent goods that shall be checked before the
processing operations start as well as the concerned import goods at the moment they are entered for the
arrangements.

Physical checks imply the verification of the declaration and the documents attached thereto, and representative
samples shall be taken for analysis of the ingredients by a competent laboratory ensuring that the equivalent goods
and the related import goods correspond concerning the quantity, the commercial quality and the technical
characteristics, in particular their content in milk dry matter, milk fat matter and milk protein.

If the Member State applies a system of risk analysis, a lower percentage of physical checks may be permitted.

Each physical check shall be the subject of a detailed report by the official who has carried out this check. These
reports shall be centralised by the customs authorities designated in each Member State.

(1) OJ L 248, 5.9.1991, p. 1.

28.5.2001

EN

Official Journal of the European Communities

L 141/117

LIST OF COMPENSATING PRODUCTS SUBJECT TO THE IMPORT DUTIES APPROPRIATE TO THEM

ANNEX 75

(Article 548 (1))

General remark:

The supervising office may allow Article 548(1) to be applied also to waste, scrap, residues, offcuts and remainders
other than those in the list below.

CN code and description of the compensating products

(2)

Processing operations
from which they result

(3)

ex Chapter 2

Edible meat offal

Any working or processing

Offcuts from operations shown in
column 3

Cutting meat from animals of Chapter
1 into portions

ex 0201
ex 0202
ex 0203
ex 0204
ex 0205

0209 00 11 or
0209 00 19

Subcutaneaous pig fat

0209 00 30

Pig fat

Slaughtering
processing the meat

swine, working

Slaughtering
processing the meat

swine, working

or

or

Sawing frozen fillet blocks

Smoking and slicing of fish

Offcuts from operations shown in
column 3

Offcuts from operations shown in
column 3

ex 0304

ex 0305

ex 0404

ex 0404

Whey

Processing fresh milk

Whey in powder, not containing
added sugar

Manufacture
of
concentrated whey

lactose

from

ex 0407 00

Unfertilised eggs

10

0502

badger

Pigs’, hogs’ and boars’ bristles or
other
hair;
hair
such
brushmaking hair; waste of
bristles and hair

and

Incubation and hatching of day-old
chicks

Any working or processing

0503 00 00

0504 00 00

and

Horsehair
horsehair waste,
whether or not put up as a layer
with or without supporting material

Guts, bladders
and stomachs of
animals (other than fish) whole and
pieces thereof

Any working or processing

Slaughtering and cutting animals of
Chapter 1

ex 0505 90 00

Powder and waste of
parts of feathers

feathers or

Any working or processing

No

(1)

1

2

3

4

5

6

7

8

9

11

12

13

14

0506

15

ex 0507

Any working or processing

Any working or processing

Bones and horn-cores, unworked,
defatted, simply prepared (but not
cut to shape), treated with acid or
degelatinised; powder and waste of
these products

Horns, antlers, hooves, nails, claws
and beaks, unworked or
simply
prepared but not cut to shape, and
waste and powder of these products;
whale bone and the like, unworked
or simply prepared but not cut to
shape and hair and waste of these
products

L 141/118

EN

Official Journal of the European Communities

28.5.2001

(1)

16

17

18

19

20

21

22

23

24

25

(2)

(3)

ex 0508 00 00

Powder and waste of shells

Any working or processing

ex 0508 00 00

Shrimps’ shells

Removing the shells from shrimps

ex 0510 00

Animal products,
fresh, chilled or
frozen or otherwise provisionally
preserved, of a kind used in the
preparation
pharmaceutical
products

of

Slaughtering and cutting animals of
Chapter 1

0511 91 10

Fish waste

Any working or processing

ex 0511 99 90

Heads uneatable

Slaughtering and cutting animals of
Chapter 1

ex 0511 99 90

Blood

Slaughtering animals of Chapter 1

ex 0511 99

Waste
column 3

from the procedures

in

Slaughtering animals of Chapter 1 and
any working or processing the meat

ex 0511 99 90

Eggshells

Separating eggs from shells

ex 0511 99 10

Scraps of rind

Skinning of pigmeat

ex 0712

Waste from vegetables

Cutting, slicing, breaking, pulverizing
and mixing goods falling within CN
code 0712

26

ex 0713

Waste from leguminous vegetables

slicing,

and
Cutting,
pulverizing goods falling within CN
code 0713

breaking,

27

28

29

30

31

32

33

34

35

ex 0901

Broken coffee

Working or processing raw coffee

0901 90 10

Coffee husks and skins

Roasting raw coffee

ex 0902 20 00 or
ex 0902 40 00

Tea powder

ex 0904 20 30
ex 0904 20 90

Pimento waste

Working
putting into tea-bags

or

processing

raw tea,

crushing,

Cleaning,
sifting of dried fruit of
Capsicum

grinding

and
the genus

1006 40 00

Broken rice

Working or processing of rice

ex 1104

1104 30

Grains, not otherwise worked than
kibbled

Working or processing cereals

Germ of
flaked or ground

cereals, whole,

rolled,

Working or processing cereals

1109 00 00

Wheat gluten, whether or not dried

Working or processing wheat

ex 1209

(broken or
Waste of beet
sterile
poor
germination capacity or unsuitable
for machine drilling)

seeds
seeds with

seeds,

36

ex 1213 00 00

Cereal straw and husks, unprepared
or
otherwise
prepared

but not

chopped

Cleaning,
scouring of sugar beet

sifting,

polishing

and

Working or processing cereals

37

38

39

1501 00 11 and
1501 00 19

Lard and other pig fat

Slaughtering
processing the meat

swine, working

or

ex 1502 00

Fats of bovine cattle, sheep or goats

Slaughtering bovine cattle, sheep or
goats; working or processing the meat

ex 1504

Fish oils

Processing fish into fillets

28.5.2001

EN

Official Journal of the European Communities

L 141/119

(1)

40

41

42

(2)

(3)

ex 1506

Other animal oils and fats

Removing fat
waste

from meat, bones or

ex 1515 21 90

Maize germ oil

Processing maize

ex 1520 00 00

Crude glycerol

43

ex 1522 00

resulting

Residues
treatment of
animal or vegetable waxes

the
from
fatty substances or

Knacking or refining fats and oils of
Chapter 15

Any working or processing

44

45

ex 1522 00 39

Stearin

Refining fats and oils of Chapter 15

ex 1522 00 91
ex 1522 00 99

Wax containing oil foots and dregs,
scum oil and oil containing fuller’s
earth

Refining, deacidifying, bleaching or
fatty vegetable oils

46

ex 1702 30 99

Waste from the crystallisation of
starch sugar

Processing maize into glucose

47

48

49

50

1703 10 00

Cane molasses

Processing sugars

1802 00 00

Cocoa shells, husks, skins and waste

Any working or processing

ex 2102

Yeasts

Producing beer

ex 2208 90 91 and
ex 2208 90 99

Heads and tails
from distillation
(undenatured ethyl alcohol of an
alcoholic strength of less than 80 %
vol) and distilled wine (heads and
distillation,
tails
unconcentrated)

from

Distilling crude ethyl alcohol or wine

51

ex Chapter 23

Residues and waste from the food
industries

Any working or processing

52

2401 30 00

Tobacco refuse

Manufacturing
cigars,cheroots or
blending of tobacco

cigarettes,
smoking tobacco,

2525 30 00

Mica waste

Any working or processing

53

54

2619 00

55

2620

Slags, dross,
scalings and similar
waste from the manufacture of iron
or steel

Ash and residues (other than those
of code 2619 00), containing metals
or metallic compounds

Any working or processing

Any working or processing

56

57

58

2621 00 00

Other slag and ash, including kelp

Any working or processing

ex 2705 00 00

Gas

ex 2706 00 00

Tar distilled from coal and other
mineral
partially
distilled tars and blended tars

including

tars,

Carbonising coal

Carbonising coal

59

ex 2707

runnings and residues

First
distillation

from

Distilling phenols

60

ex 2711 21 00 and
ex 2711 29 00

from dehydrogenation

Gas
other gaseous hydrocarbons

and

Manufacturing polystyrene from ethyl
benzene

L 141/120

EN

Official Journal of the European Communities

28.5.2001

(1)

61

62

63

(2)

(3)

2712 10 10

Crude petroleum jelly

Refining crude paraffin

ex 2712 90

ex 2713

Other mineral waxes, whether or
not coloured

Any working or processing

Petroleum bitumen, petroleum coke
and other residues of petroleum oils
or of oils obtained from bituminous
minerals

Any working or processing

64

2806 10 00

Hydrochloric acid

of

various
chemical
Manufacture
products
from fluorspar, hydrogen
fluoride, 2,6-diisopropylaniline, silicon
tetrachloride or acetanilide

65

66

67

68

69

2807 00 10

Sulphuric acid

Manufacturing sulphonamides

2811 21 00

Carbon dioxide

1. Manufacturing beer
2.

Producing
spirituous beverages

ethyl

alcohol

and

ex 2811 19

Hexafluorosilicic
acid)

acid (fluorosilicic

Processing fluorspar
fluoride

into hydrogen

ex 2812 10 99

Silicon tetrachloride

Manufacturing silanes,
their derivatives from silicon

silicones and

2825 90 11 and

Calcium hydroxide

ex 2825 90 19

Processing
acetylene and calcium cyanamide

calcium carbide

into

69a

ex 2827 51 00

Solution of potassium bromide

2833 29 50

Iron sulphate

ex 2833 29 90

Calcium sulphate

ex 2846 90 00

Gadolinium oxide

2902 30 90

Toluene

ex 2902 90 80

alpha-methylstyrene

1,3-bromochloropropane of CN code
2903 49 80

Manufacturing cold-rolled sheets and
plates of iron or steel from coils

Processing
fluoride

fluospar

into hydrogen

Recovering gallium and gallium oxide
from scrap (processing waste from
gadolinium/gallium oxide compound
(cid:151) Gd3Ga5O12)

Manufacturing
ethylbenzene

polystyrene

from

Manufacturing acetone or phenol from
cumene

2903

2904

Halogenated
hydrocarbons

derivatives

of

Manufacturing
hydrogen fluoride

products

based

on

Sulphonated, nitrated or nitrosated
derivatives of hydrocarbons

Manufacturing
hydrogen fluoride

products

based

on

2905 11 00

Methanol

Manufacturing fatty alcohols

2909

Ethers,
products
2909

ether-alcohols

other
falling within CN code

and

2915 21 00

Acetic acid

ex 3503 00

Waste of gelatine

Manufacturing
hydroquinone

products

based

on

Manufacturing vitamins
anhydride

from acetic

Processing
into capsules

pharmaceutical

gelatines

70

71

72

73

74

75

76

77

78

79

80

28.5.2001

EN

Official Journal of the European Communities

L 141/121

(1)

81

(2)

(3)

ex 3801 10 00

Graphite dust

Manufacturing graphite electrodes for
electric smelting furnaces

85

86

87

82

ex 3805 90 00

Crude dipentene

83

ex 3806 90 00

Rosin spirit and rosin oils

84

ex 3815

Non-usable catalysts

ex 3823 12
ex 3823 13
ex 3823 19

Industrial fatty acids, acid oils from
refining

hydroperoxide

Manufacturing
pinene
(isobornyl
camphene from alpha-pinene

of
(1R, 2R, 4R)-bornyl-acetate
or

camphor

acetate),

Manufacturing rosin sodium soaps and
rosin potassium

Producing catalysts
silicate

from aluminium

1. Refining fats and oils of Chapter

2.

15
Fractionated
acids

distilling

of

fatty

ex 3823 11 00

Stearic acid

Manufacturing erucic acid

ex 3824 90 64

Penicillin,
sieving)

impure

(residues

from

Manufacturing medicaments

88

ex 3824 90 95

Fusel oil

89

ex 3824 90 95

Camphor oils

90

ex 3824 90 95

Residues
(mixture
caffeine and water); crude caffeine

from freeing of caffeine
crude
of

coffee wax,

91

ex 3824 90 95

Residues of calcinated gypsum

92

ex 3824 90 95

Molasses, freed of sugar

93

ex 3824 90 95

Residues from processing sorbosa

94

ex 3824 90 95

Sodium sulphate in solution

Producing ethyl alcohol and spirituous
beverages

Manufacturing
alpha-pinene

camphor

from

Freeing caffeine from coffee

Manufacturing
fluorides and cryolite from fluorspar

hydrogen

fluoride,

Manufacturing citric acid from white
sugar

Manufacturing
glucose

ascorbic

acid

from

Manufacturing dihydroxystearic
from crude castor oil

acid

95

ex 3824 90 95

Residues from the manufacture of
cumene

Manufacturing acetone, phenol and
alpha-methylstyrene

96

ex 3824 90 95

Residues

97

ex 3824 90 95

Waste, mixed with caffeine, coffee
wax,
impurities
((cid:145)effluents(cid:146))

water

and

98

ex 3824 90 95

Gluconmycel and mother lye

1,4-butenediol,
of
Manufacture
1,4-butenediol
tetrahydrofuran
and
from methanol and manufacture of
pentane-1,5-diol and hexane-1,6-diol
from a mixture of diols

Decaffeination and specific treatment
to reduce the stimulant content of the
raw coffee

Manufacture of gluconic acids,
salts and esters, from glucose syrup

their

99

ex 3915

Scrap and waste of plastics

Any working or processing

L 141/122

EN

Official Journal of the European Communities

28.5.2001

(1)

(2)

(3)

100

ex 4004 00 00

Waste and parings of unhardened
rubber: scrap of unhardened rubber
fit only for the recovery of rubber

Any working or processing

101

ex 4017 00 10

Scrap, waste
hardened rubber

and

powder

of

Any working or processing

102

ex 4101, 4102 and

4103

Raw hides and skins (fresh, salted,
dried, pickled or limed), whether or
not split, including sheepskins in the
wool

Skinning animals of Chapter 1

103

ex 4104 39 10

Bovine leather cuttings

Any working or processing

104

4110 00 00

Parings and other waste of leather or
of composition leather, not suitable
leather
for
articles,
leather dust, powder and
flour

the manufacture of

Any working or processing

105

4302 20 00

Pieces or cuttings, of furskin, tanned
or dressed, not assembled

Manufacturing furs

106

ex Chapter 44

Wood waste and cuttings of wood,
including sawdust

Any working or processing

107

ex 4501

Waste cork

Any working or processing

108

ex 4707

Waste paper and paperboard; scrap
articles of paper or of paperboard,
fit only for use in papermaking

Any working or processing

109

ex Section XI

Woven and knitted fabrics, finished,
with evident faults ((cid:147)second choice
goods(cid:148))

Working and processing woven and
knitted fabrics of all kind

110

ex 5003

111

ex 5103

112

ex 5104 00 00

113

ex 5202

(including

Silk waste
cocoons
unsuitable for reeling, silk noils and
pulled or garnetted rags)

Waste of sheep’s or lambs’ wool or
of other animal hair (fine or coarse),
not pulled or garnetted)

Waste of sheep’s or lambs’ wool or
of other animal hair (fine or coarse),
pulled or garnetted (including pulled
or garnetted rags)

Cotton waste (including pulled or
garnetted
or
combed

carded

rags)

not

Any working or processing

Any working or processing

Any working or processing

Any working or processing

114

ex 5301

Flax tow and waste (including pulled
or garnetted rags)

Any working or processing

115

ex 5302

Tow and waste of
true hemp
(including pulled or garnetted rags
or ropes)

Any working or processing

116

ex 5303

Tow and waste (including pulled or
garnetted rags or ropes)

Any working or processing

28.5.2001

EN

Official Journal of the European Communities

L 141/123

(1)

(2)

(3)

117

ex 5304

118

ex 5305

Waste of fibres (including pulled or
garnetted rags or ropes)

Any working or processing

Tow and waste of manila hemp
(including pulled or garnetted rags
or ropes)

Any working or processing

119

ex 5305

Ramie noils and waste (including
pulled or garnetted rags)

Any working or processing

120

ex 5503 and
ex 5504

Acrylic and viscose fibres (of inferior
quality with evident faults)

Manufacturing
textile fibres

acrylic

and

viscose

121

5505

122

6310

Waste (including noils, yarn waste
and garnetted stock) of man-made
fibres

scrap twine,
Used or new rags,
cordage,
and
cables
and
worn-out articles of twine, cordage,
rope or cables

rope

Any working or processing

Any working or processing

7001 00 10

Waste glass (cullet)

Any working or processing

123

124

125

ex 7019

ex 7019

126

7105

127

ex 7112

Waste of continuous glass fibre yarn Weaving

Woven fabrics of glass fibre with
evident faults

Weaving of glass fibre yarn

Dust and powder of natural or
synthetic precious or semi-precious
stones

silversmiths’

Goldsmiths’,
and
jewellers’ sweepings, residues, lemels,
and other waste
and scrap, of
precious metal

Any working or processing

Any working or processing

128

ex 7202 21 and
ex 7202 29

Residues from sieving ferro-silicon

Manufacturing
and silicon-dioxide

silicon-tetrachloride

129

ex 7204

Waste and scrap metal of
steel

iron or

Any working or processing

130

131

132

133

ex 7208 and
ex 7211

Offcuts of steel, unalloyed, from the
cutting of hot-rolled wide strips

Manufacturing hot-rolled wide strip
laminated slabs of
from ingots of
unalloyed steel

ex 7218, ex 7222
ex 7224 and
ex 7228

Recoverable offcuts
alloyed steel
steel

from bars of
from bars of alloyed

Manufacturing screws, bolts or nuts
from bars of alloyed steel

ex 7219, ex 7220
ex 7225 and
ex 7226

Offcuts of alloyed steel
cutting of hot-rolled wide strips

from the

Manufacturing hot-rolled wide strip
from ingots or laminated slabs

ex 7225 and
ex 7226

Offcuts of alloyed steel
cutting of (cid:147)electrical(cid:148) sheets

from the

Manufacturing
(cid:147)electrical(cid:148) sheets

transformers

from

134

ex 7226

Offcuts of alloyed steel from cutting
of (cid:147)electrical(cid:148) steel hoop and strip

transformers
Manufacturing
(cid:147)electrical(cid:148) steel hoop and strip

from

135

ex 7308

Metal runners with welds

Manufacturing metal
hoop or strip

runners

from

L 141/124

EN

Official Journal of the European Communities

28.5.2001

(1)

136

137

138

139

140

141

142

143

144

145

146

147

148

(2)

(3)

7404 00

7503 00

7602 00

Copper waste and scrap

Any working or processing

Nickel waste and scrap

Any working or processing

Aluminium waste and scrap

Any working or processing

7802 00 00

Lead waste and scrap

Any working or processing

ex 7804 11 00

Recoverable waste from lead foil
coated on both sides

Manufacturing lead foil
both sides
from vinyl sheets and coating paper

coated on
for photographical use

7902 00 00

Zinc waste and scrap

Any working or processing

8002 00 00

Tin waste and scrap

Any working or processing

8101 91 90

Tungsten (wolfram) waste and scrap

Any working or processing

8102 91 90

Molybdenum waste and scrap

Any working or processing

8103 10 90

Tantalum waste and scrap

Any working or processing

ex 8104 20 00

ex 8105
ex 8106
ex 8107
ex 8108
ex 8109
ex 8110
ex 8111 and
ex 8112

ex Chapter 84
ex Chapter 85
ex 8708
ex Chapter 90

Magnesium
shavings of uniform size) and scrap

(excluding

waste

Any working or processing

and scrap of other base

Any working or processing

Waste
metals

Redundant parts; parts damaged or
rendered useless in the course of
processing

of machinery
appliances,

and
Manufacture
vehicles,
mechanical
electrical
measuring,
equipment,
checking and precision instruments
and their modification or conversion
to
technical
standards

comply with

other

149

Chapter 84, 85,
86, 88 and 90

Components
and spare parts of
machines, apparatus, rolling stock,
aircraft and other devices

or

(setting

Repair
and
overhaul
cleaning by electrical or mechanical
reconditioning
methods)
(replacement of working parts) of
machines,
rolling stock,
aircraft and other devices’

apparatus,

and

150

8708

and accessories

Parts
vehicles

for motor

Adapting motor vehicles for particular
purposes

28.5.2001

EN

Official Journal of the European Communities

L 141/125

ECONOMIC CONDITIONS IN THE FRAMEWORK OF THE ARRANGEMENTS FOR PROCESSING UNDER
CUSTOMS CONTROL

ANNEX 76

(Article 551(1), second paragraph)

PART A

The economic conditions shall be deemed to be fulfilled for the following types of goods and operations:

Order No

Column 1

Goods

Column 2

Processing

1

2

3

4

5

6

7

8

9

10

Goods of any kind

Processing into samples presented as such or put up into
sets

Goods of any kind

Reduction to waste and scrap or destruction

Goods of any kind

Denaturing

Goods of any kind

Recovery of parts or components

Goods of any kind

Separation and/or destruction of damaged parts

Goods of any kind

Processing to correct the effects of damage to the goods

Goods of any kind

Goods of any kind

forms

Usual
warehouses or free zones

of

handling

permitted

in

customs

Processing into products of a kind to be incorporated in
or used for civil aircraft
for which an airworthiness
certificate is issued by a company authorised for such
operations by the European aviation authorities or the
aviation authorities of a third country

Goods covered by Article 551(1) second
indent

Any form of processing

or

Goods of any kind not subject to a(n)
agricultural
policy
measure, or provisional or definitive
antidumping, or provisional or definitive
countervailing duty

commercial

import duty
Any form of processing, where
advantage resulted by using the arrangements does not
exceed the value of EUR 50 000 per applicant and per
calendar year.

the

L 141/126

EN

Official Journal of the European Communities

28.5.2001

Order No

11

12

Column 1

Goods

Column 2

Processing

type of

assemblies

Any electronic
components,
(including
parts,
subassemblies), or materials (whether or
to the
not electronic), which are vital
electronic working performance of
the
processed product

oil

Solid fractions of palm oil falling within
CN code 1511 90 19 or Fluid fractions
falling within CN code
of palm oil
1511 90 91 or Coconut
falling
within CN code 1513 11 10 or Fluid
fractions of coconut oil
falling within
CN code ex 1513 19 30 or Palm kernel
oil falling within CN code 1513 21 11
or Fluid fractions of palm kernel oil
falling within CN code ex 1513 29 30 or
Babassu oil
falling within CN code
1513 21 19

Processing into information technology products:

1.

2.

covered by the Agreement on trade in information
technology products which has been approved by
Council Decision 97/359/EC (OJ L 155, 12.6,1997,
p. 1), where a duty exemption operates on the date
of authorisation; or

falling within a CN code provided for in Articles 1, 2
or 3 of Council Regulation (EC) No 2216/97 (OJ L
305, 8.11.1997, p. 1), where a duty exemption
operates on the date of authorisation

Processing into:

(cid:151) mixtures of
3823 11 00,
ex 3823 19 30 and ex 3823 19 90

3823 12 00,

fatty acids

falling within CN codes
ex 3823 19 10,

(cid:151) fatty acids

falling within CN codes 2915 70 15,
ex 2915 90 80,

2915 70 25,
ex 2916 15 00 and ex 2916 19 80

ex 2915 90 10,

(cid:151) mixture of methyl esters of fatty acids falling within

CN code ex 3824 90 95

(cid:151) methyl esters of fatty acids falling within CN codes
ex 2915 90 80,

ex 2915 70 20,
ex 2915 70 80,
ex 2916 15 00 and ex 2916 19 80

(cid:151) mixture of
3823 70 00

fatty alcohols falling within CN code

(cid:151) fatty alcohols falling within CN codes 2905 16 80,

2905 17 00 and 2905 19 00

(cid:151) glycerol falling within CN code 1520 00 00

13

Castor oil
1515 30 90

falling within CN code

Processing into:

(cid:151) hydrogenated castor oil

((cid:145)opal-wax(cid:146)) of CN code

1516 20 10

(cid:151) 12-hydrostearic acid (purity less than 90 %) of CN

code ex 3823 19 10

(cid:151) 12-hydrostearic acid (purity 90 % or more) of CN

code ex 2918 19 99

(cid:151) glycerol of CN code 2905 45 00

14

15

Tobaccos falling within Chapter 24 of
the Combined Nomenclature

Processing into (cid:145)homogenised(cid:146) or (cid:145)reconstituted(cid:146) tobacco
tobacco
falling within CN code 2403 91 00 and/or
powder falling within CN code 2403 99 90

Raw or unmanufactured tobacco falling
within CN code 2401 10

Raw or unmanufactured tobacco partly
stemmed/stripped falling within CN code
ex 2401 20

into partly or wholly

Processing
tobaccos
tobacco refuse falling within CN code 2401 30 00

stemmed/stripped
falling within CN code 2401 20 and into

28.5.2001

EN

Official Journal of the European Communities

L 141/127

Order No

Column 1

Goods

Column 2

Processing

16

17

18

19

20

21

Products
falling within CN codes:
2707 10, 2707 20, 2707 30, 2707 50,
2707 91 00, 2707 99 30, 2707 99 91,
2707 99 99 and 2710 00

Crude oils
2707 99 11

falling within CN code

Processing into products
2710 00 71 or 2710 00 72

falling within CN codes:

Processing
2707 10 90,
2707 99 30,
2902 41 00, 2902 42 00, 2902 43 00, 2902 44 90

falling within CN codes
2707 50 90,
2707 30 90,
2902 30 90,
2902 20 90,

into products
2707 20 90,
2707 99 99,

sulphur

oils with

Gas
content
a
exceeding 0,2 % by weight falling within
CN code 2710 00 68 Kerosene falling
within CN code 2710 00 55 White spirit
falling within CN code 2710 00 21

Mixture of the goods in column 1 or a mixture of one
and/or other of the goods in column 1 with gas oil with
a sulphur content not exceeding 0,2 % by weight falling
within CN code 2710 00 66 or 2710 00 67 to obtain a
gas oil with a sulphur content not exceeding 0,2 % by
weight
or
2710 00 67

falling within CN code

2710 00 66

PVC material
3921 90 60

falling within CN code

Processing into filmscreens
9010 60 00

falling within CN code

Skating boots without skates attached of
CN code 6402 19 00
Skating boots without skates attached of
CN code 6403 19 00

Processing into:

ice skates of CN code 9506 70 10

roller skates of CN code 9506 70 30

Motor chassis fitted with cabs, of CN
code 8704 21 31

Processing into fire engines
fighting and/ or
8705 30 00

fire
life saving equipment, of CN code

fitted with integral

The economic conditions shall be examined in the Committee for the following types of goods and operations, which are not covered
by Part A:

PART B

Column 1

Goods

Column 2

Processing

to a(n) agricultural
All goods subject
measure or provisional or definitive
antidumping, or provisional or definitive
countervailing, duty

Any form of processing

L 141/128

EN

Official Journal of the European Communities

28.5.2001

ANNEX 77

(Article 581)

Cases where the entry of goods for temporary importation by written declaration is not subject to the provision of a security

1. Materials belonging to airline, shipping or railway companies or postal services and used by them in international

traffic, subject to them being distinctively marked.

2.

Packings imported empty, carrying indelible non-removable markings.

3. Disaster-relief material intended for State or approved bodies.

4. Medical, surgical and laboratory equipment intended for a hospital or medical institution which has urgent need of

such equipment.

5.

Entry for temporary importation of goods transferred in the meaning of Article 513, where the previous holder
entered the goods for temporary importation in accordance with Articles 229 or 232.(cid:146)