Commission Regulation (EC) No 1429/2003 of 11 August 2003 amending Regulation (EC) No 2090/2002 laying down detailed rules for applying Council Regulation (EEC) No 386/90 as regards physical checks carried out when agricultural products qualifying for refunds are exported
Date: 2003-08-11
Institutions: European Commission
Subjects: agricultural product, customs inspection, export (EU), export monitoring, export refund

12.8.2003

EN

Official Journal of the European Union

L 203/13

COMMISSION REGULATION (EC) No 1429/2003

of 11 August 2003

amending Regulation (EC) No 2090/2002 laying down detailed rules for applying Council
Regulation (EEC) No 386/90 as regards physical checks carried out when agricultural products
qualifying for refunds are exported

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EEC) No 386/90 of 12
February 1990 on the monitoring carried out at the time of
export of agricultural products receiving refunds or other
amounts (1), as amended by Regulation (EC) No 163/94 (2), and
in particular Article 6 thereof,

(5)

(6)

Regulation (EC) No 2090/2002 should be amended in
consequence.

The measures provided for in this Regulation are in
accordance with the opinions of all the Management
Committees concerned,

Whereas:

HAS ADOPTED THIS REGULATION:

(1)

(2)

(3)

(4)

Article 10 of Commission Regulation (EC) No 2090/
2002 (3), as amended by Regulation (EC) No 444/
2003 (4), provides
for a substitution check to be
performed where the export declaration is accepted at a
customs office of export which is not the customs office
of exit or the office to which the T5 control copy is
sent.

To ensure that customs offices of exit or the offices to
which the T5 control copy is sent follow a uniform prac-
tice, and to avoid doubts as to the identity of the goods,
which is a precondition for the granting of refunds, there
should be provision for a specific substitution check in
cases where these customs offices have found that the
seals affixed on departure have been removed other than
under customs supervision or have been broken or that
no dispensation from sealing has been granted. Since in
those cases there is clear suspicion of substitution, the
specific substitution checks require increased attention
which may include, where appropriate, a physical check
on the goods.

To ensure that an adequate number of substitution
checks is carried out on all the goods to be exported,
there should be provision for the specific substitution
checks carried out in cases where the seals have been
removed other than under customs supervision or have
been broken or no dispensation from sealing has been
granted to be taken into account to a limited extent only
in calculating the minimum number of substitution
checks.

To improve the monitoring of substitution checks, there
should be provision for the information on the number
of specific substitution checks carried out in cases where
the seals have been removed other than under customs
supervision or have been broken or that no dispensation
from sealing has been granted should be made available
at any time by the customs offices concerned and that
all substitution checks should be the subject of a report
listing the checks carried out.

(1) OJ L 42, 16.2.1990, p. 6.
(2) OJ L 24, 29.1.1994, p. 2.
(3) OJ L 322, 27.11.2002, p. 4.
(4) OJ L 67, 12.3.2003, p. 3.

Article 1

Article 10 of Regulation (EC) No 2090/2002 is amended as
follows:

1. The first subparagraph of paragraph 2 is replaced by the

following:

‘If the customs office of export has not sealed the means of
transport or the packaging, then substitution checks shall be
carried out, wherever possible in the light of a risk analysis,
without prejudice to paragraph 2a and to checks carried out
under other provisions.’

2. The following paragraph 2a is inserted:

‘2a. Where the customs office of exit or the office to
which the T5 control copy is sent finds that the seals affixed
on departure have been removed other than under customs
supervision or have been broken or that the dispensation
from sealing under Article 357(4) of Regulation (EEC) No
2454/93 has not been granted, a specific substitution check
shall be carried out.

The number of specific substitution checks carried out
pursuant to the preceding subparagraph shall, subject to a
limit of 50 %, be taken into account for the purposes of the
calculation of
the substitution checks under the second
subparagraph of paragraph 2.’

3. The first subparagraph of paragraph 4 is replaced by the

following:

‘The substitution check referred to in paragraph 2 shall be
carried out by means of a visual check that the goods corre-
spond to the document which accompanied them from the
office of exportation to the customs office of exit or the
office to which the T5 control copy is sent.’

4. The following paragraph 4a is inserted:

‘4a.
In the event of a substitution check referred to in
paragraph 2a, the customs office of exit or the office to
which the T5 control copy is sent shall decide in the light of
a risk analysis whether the check shall comprise simply the
visual check referred to in paragraph 4 or shall entail a
physical check pursuant to Article 5(1) and (4).’

L 203/14

EN

Official Journal of the European Union

12.8.2003

5. The first subparagraph of paragraph 5 is replaced by the

following:
‘Every customs office of exit or office to which the T5
control copy is sent shall take steps to make available at any
time:
(a) the number of export declarations taken into account
for the purposes of the substitution checks referred to in
paragraph 2;

(b) the number of substitution checks referred to in para-

graph 2 carried out;

(c) the number of substitution checks referred to in para-

graph 2a carried out.’

6. A paragraph 5a is inserted:

‘5a.
Every substitution check referred to in paragraphs 2
and 2a shall be the subject of a report drawn up by the
competent official who carries it out. The report shall
permit monitoring of the checks carried out and shall bear
the date and the name of the official.

It shall be retained by the customs office of exit or the office
to which the T5 control copy is sent
for three years
following the year of export in a form which allows it to be
consulted easily.’

Article 2

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

It shall apply from 1 January 2004 for declarations accepted
from that date.

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

Done at Brussels, 11 August 2003.

For the Commission

Franz FISCHLER

Member of the Commission