2003/75/EC: Decision No 1/2003 of the EC-Turkey Customs Cooperation Committee of 30 January 2003 amending Decision No 1/2001 amending Decision No 1/96 laying down detailed rules for the application of Decision No 1/95 of the EC-Turkey Association Council
Date: 2003-01-30
Institutions: Customs Cooperation Committee
Subjects: Türkiye, carriage of goods, customs cooperation, customs regulations, movement certificate, outward processing

4.2.2003

EN

Official Journal of the European Union

L 28/51

DECISION No 1/2003 OF THE EC-TURKEY CUSTOMS COOPERATION COMMITTEE

of 30 January 2003

amending Decision No 1/2001 amending Decision No 1/96 laying down detailed rules for the appli-
cation of Decision No 1/95 of the EC-Turkey Association Council

(2003/75/EC)

THE CUSTOMS COOPERATION COMMITTEE,

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

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

Whereas:

(1)

(2)

There is a need to amend Decision No 1/2001 (2)
in
order to harmonise the rules for the application of Deci-
sion No 1/95 with the amended Community Customs
Code and its implementing provisions.

A provision should be introduced to enable the use of
the value added method of taxation for outward proces-
sing arrangements within the EC-Turkey Customs
Union,

HAS DECIDED AS FOLLOWS:

Article 1

Title III, Chapter 2, of Decision No 1/2001 shall be replaced by
the following:

‘CHAPTER 2

OUTWARD PROCESSING

Article 21

For the purposes of this Chapter, “triangular traffic” shall
mean the system under which the compensating products
after outward processing are released for free circulation
with partial or total relief from import duties in a part of
the Customs Union other than that from which the goods
were temporarily exported.

Article 22

Where compensating or replacement products are released
for free circulation under the triangular traffic system,
information sheet INF 2 shall be used in order to communi-
cate information on temporary export goods in triangular
traffic, in order to obtain partial or total relief for compen-
sating products.

Article 23

Information sheet INF 2 shall be made out in an original
and one copy on forms, which conform to the specimen
set out in the Community Customs Code implementing

(1) OJ L 35, 13.2.1996, p. 1.
(2) OJ L 98, 7.4.2001, p. 31.

provisions (*), for the quantity of goods entered for the
procedure. The office of entry shall endorse the original
and the copy of information sheet INF 2. It shall retain the
copy and return the original to the declarant.

The office of entry which is called upon to endorse the
information sheet
the
INF 2 shall
means used to identify the temporary export goods.

in box 16,

indicate,

illustrations or

Where samples are taken or
technical
descriptions used, the office of entry shall authenticate such
samples, illustrations or technical descriptions by affixing
its customs seal either on the items, where their nature
permits it, or on the packaging in such a way that it cannot
be tampered with.

A label bearing the stamp of the office and reference parti-
culars 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, authen-
ticated and sealed in accordance with the second and third
subparagraphs, 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 customs office has endorsed informa-
tion sheet INF 2, the document containing the result of the
analysis shall be given to the exporter in a sealed tamper-
proof envelope.

Article 24

The office of exit shall certify on the original that the goods
have left the customs territory and shall return it to the
person presenting it.

The importer of the compensating or replacement products
shall present the original of information sheet INF 2 and,
where appropriate, the means of identification to the office
of discharge.

Article 25

that

Where the customs office issuing the information sheet
information to that
INF 2 considers
additional
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.

L 28/52

EN

Official Journal of the European Union

4.2.2003

The customs office which endorsed the information sheet
INF 2 may be asked to carry out post-clearance verification
of the authenticity of the sheet and the accuracy of the
particulars which its contains.

successive consignments,

the requisite
In the case of
number of information sheets INF 2 may be made out for
the quantity of goods or products entered for the arrange-
ments. The initial information sheet may also be replaced
with further information sheets or, where only one infor-
mation 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.

The customs authorities may permit the use of recapitula-
tive information sheets INF 2 for triangular traffic trade
flows involving a large number of operations which cover
the total quantity of imports/exports over a given period.

In exceptional circumstances, the information sheet INF 2
may be issued a posteriori but not beyond the expiry of the
period required for keeping documents.

Article 26

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

The original and copies of the information sheet so issued
shall bear one of the following indications:

— DUPLICADO

— DUPLIKAT

— DUPLIKAT
— ΑΝΤΙΓΡΑΦΟ

— DUPLICATE

— DUPLICATA

— DUPLICATO

— DUPLICAAT

— SEGUNDA VIA

— KAKSOISKAPPALE

— DUPLIKAT

— DUPLICAT

Article 27

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 for compensating products which
are to be released for free circulation.

With the exception of goods of a non-commercial nature,
the first subparagraph shall not apply where the temporary
export goods which do not originate in one of the parts of
the Customs Union, within the meaning of Title II Chapter
2 Section 1 of the Community Customs Code and Title II
Chapter 2 Section 1 of the Turkish Customs Code, have
been released for free circulation at a zero duty rate in one
of the parts of the Customs Union.

Articles 29 to 35 of the Community Customs Code and
Articles 24 to 30 of the Turkish Customs Code shall apply
mutatis mutandis to the processing costs which shall not
take into account the temporary export goods.

(*) Commission Regulation (EEC) No 2454/93 of 2 July
1993 laying down provisions for the implementation of
Council Regulation (EEC) No 2913/92 establishing the
Community Customs Code (OJ L 253, 11.10.1993, p.
1). Regulation as last amended by Regulation (EC) No
444/2002 (OJ L 68, 12.3.2002, p. 11).’

Article 2

This Decision shall enter into force the day following its adop-
tion.

Done at Brussels, 30 January 2003.

For the Customs Cooperation Committee

The President

P. FAUCHERAND