2006/646/EC: Decision No 1/2006 of the EC-Turkey Customs Cooperation Committee of 26 September 2006 laying down detailed rules for the application of Decision No 1/95 of the EC-Turkey Association Council
Date: 2006-09-26
Institutions: Customs Cooperation Committee
Subjects: Türkiye, customs regulations, customs union, free movement of goods, movement certificate, outward processing

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Official Journal of the European Union

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II

(Acts whose publication is not obligatory)

COMMISSION

DECISION No 1/2006 OF THE EC-TURKEY CUSTOMS COOPERATION COMMITTEE

of 26 September 2006

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

(2006/646/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 Asso-
ciation Council of 22 December 1995 on implementing the
final phase of the customs union (1), and in particular Articles
3(6), 13(3) and 28(3) thereof,

Whereas:

(1)

(2)

to implement

The Customs Cooperation Committee is to lay down the
appropriate measures necessary
the
provisions of the Customs Union referred to in Articles
3, 13 and 28 of Decision No 1/95.
It adopted for
this purpose Decision No 1/2001 of 28 March 2001
amending Decision No 1/96 laying down detailed rules
for the application of Decision No 1/95 of the EC-Turkey
Association Council (2).

is necessary to bring the provisions of Decision
It
to
No 1/2001 into line with recent amendments
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 (3), regarding in particular

(1) OJ L 35, 13.2.1996, p. 1.
(2) OJ L 98, 7.4.2001, p. 31. Decision as last amended by Decision

No 1/2003 (OJ L 28, 4.2.2003, p. 51).

(3) OJ L 253, 11.10.1993, p. 1. Regulation as

last

amended

by Regulation (EC) No 402/2006 (OJ L 70, 9.3.2006, p. 35).

the possible refusal of a calculation of the partial relief of
duties under the outward processing procedure, based on
the value-added method. It is also necessary to allow the
customs authorities of
to issue
approved
Community
exporters and to provide for the acceptance by Turkey
of A.TR movement certificates established on the basis of
such authorisations.

the Member States

authorisations’

‘single

for

(3)

(4)

As a consequence of the enlargement of the European
Union, there is furthermore a need to insert the text of
various endorsements in the new official
languages of
Community.

Turkey

invoice declarations under

Decision No 1/1999 of the EC-Turkey Customs Coop-
eration Committee of 28 May 1999, on procedures to
facilitate the issue of movement certificates EUR.1 and
the making out of
the
trade between the
provisions governing preferential
European Union,
European
certain
and
countries (4), aims at facilitating the issue of such prefer-
ential proofs of origin by either the Community or
Turkey in the context of the preferential trade agreements
they have both concluded with certain countries and
which provide between them for a system of cumulation
of origin, based on identical rules of origin and a prohi-
bition of any drawback or suspension from customs
duties on the goods concerned. That Decision provides
for the use by Community and Turkish exporters of
supplier’s
the Community or
stating
Turkish originating status, according to the said rules,
of the goods received from suppliers in the other part
of the Customs Union and for the related methods of
administrative cooperation.

declarations,

(4) OJ L 204, 4.8.1999, p. 43.

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(5)

signed

that have

invoice declarations

Decision No 1/2000 of the EC-Turkey Customs Coop-
eration Committee of 25 July 2000, on the acceptance,
as proof of Community or Turkish origin, of movement
issued by
certificates EUR.1 or
a preferential
certain countries
agreement with the Community or Turkey (1), aims at
ensuring that goods covered by the Customs Union
can benefit from the provisions on free circulation laid
down in Decision No 1/95, also when they are imported
into one part of the customs union accompanied by a
proof of origin issued in a country with which both the
Community and Turkey have concluded preferential
trade agreements, providing between them for a system
of cumulation of origin, based on identical rules of origin
and a prohibition of any drawback or suspension from
customs duties on the goods concerned.

(6)

the preferential

Decisions No 1/1999 and No 1/2000 were adopted to
facilitate the joint application of the customs union and
of
trade arrangements between the
Community or Turkey and certain countries. Subject to
the necessary adaptations to bring them into line with
the acquis communautaire, it is appropriate to incorporate
into this Decision the provisions currently laid down in

Decisions No 1/1999 and No 1/2000 and to repeal
those Decisions.

(7)

the system of

Following the extension of
the pan-
European cumulation of origin to the other countries
which are participants in the Euro-Mediterranean part-
nership, based on the Barcelona Declaration adopted at
the Euro-Mediterranean Conference held on 27 and 28
November 1995, the necessary reference to proofs of
origin EUR-MED should be introduced.

(8)

In order to facilitate the implementation of the detailed
rules for the application of Decision No 1/95, it is appro-
priate to replace Decision No 1/2001 by a new Decision,

HAS ADOPTED THIS DECISION:

TITLE I

GENERAL PROVISIONS

Article 1

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

2.

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

3.

‘State’ shall mean either a Member State of the Community
or Turkey;

Article 2

For the purposes of this Decision:

4.

‘Community Customs Code’ shall mean the Community
Customs Code established by Council Regulation (EEC)
No 2913/92 (2);

1.

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

territory of

5.

‘Implementing Provisions of the Community Customs Code’
shall mean 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.

(1) OJ L 211, 22.8.2000, p. 16.

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-
lation (EC) No 648/2005 of the European Parliament and of the
Council (OJ L 117, 4.5.2005, p. 13).

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

TITLE II

CHAPTER 1

General

Article 3

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

the Community,

territory of

Article 4

For

1.
the basic
the implementation of Article 3(4) of
Decision, the import formalities shall be considered as having
been complied with in the exporting State by the validation of
the document necessary to enable the free circulation of the
goods concerned.

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

3.
The moment when a customs debt as referred to in
paragraph 2 is incurred shall be deemed to be the moment
when the customs authorities accept
the export declaration
relating to the goods in question.

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

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

CHAPTER 2

Provisions

concerning administrative

cooperation for

the

movement of goods

Article 5

Without prejudice to Articles 11 and 17, proof
the
necessary conditions for implementation of the provisions on
free circulation laid down in the basic Decision are met shall be
the exporter’s
provided by documentary evidence issued at
request by the customs authorities of Turkey or of a Member
State.

that

Article 6

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

constituting one

2.
The A.TR. movement certificate may be used only when
the goods are transported directly between the two parts of the
single
customs union. However, goods
consignment may be transported through third countries with,
should the occasion arise, trans-shipment or temporary ware-
housing in such countries, provided that they remain under the
surveillance of the customs authorities in the country of transit
or warehousing and do not undergo operations other than
unloading, reloading or any operation designed to preserve
them in good condition.

Goods may be transported between the two parts of
customs union by pipeline across third countries.

the

3.
Evidence that the conditions set out in paragraph 2 have
been fulfilled shall be supplied to the customs authorities of the
importing State by the production of:

(a) a single transport document covering the passage through

the third country; or

(b) a certificate issued by the customs authorities of the third

country:

(i)

giving an exact description of the products;

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(ii)

stating the dates of unloading and reloading of the
products and, where applicable,
the
the names of
ships, or the other means of transport used; and

the importing State after

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

(iii) certifying the conditions under which the products

remained in the third country; or

(c)

failing these, any substantiating documents.

In other cases of belated presentation, the customs autho-
3.
rities of the importing State shall accept A.TR. movement certi-
ficates where the goods were submitted before the said final
date.

Article 7

Article 9

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

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

3.
The exporter applying for the issue of an A.TR. movement
certificate shall be prepared to submit at any time, at the request
of the customs authorities of the exporting State where the
A.TR. movement
appropriate
documents proving the status of the goods concerned as well
as the fulfilment of the other requirements of the basic Decision
and this Decision.

certificate

issued,

all

is

shall

the other

requirements of

The issuing customs authorities

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

In particular,

Article 8

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

1.
A.TR. movement certificates shall be made out in one of
the official languages of the Community or in Turkish and in
accordance with the provisions of
the
exporting State. When certificates are made out in Turkish,
languages
they shall also be made out in one of the official
of the Community. They shall be typed or hand-written in
block letters in ink.

the national

law of

2.
Each form shall measure 210 × 297 mm. The paper used
must be white, sized for writing, not containing mechanical
It shall have a
pulp and weighing not
printed green guilloche pattern background making any falsifi-
cation by mechanical or chemical means apparent to the eye.

less than 25 g/m2.

The Member States and Turkey may reserve the right to print
the forms themselves or may have them printed by approved
printers. In the latter case, each form shall include a reference to
such approval. Each form shall bear the name and address of
the printer or a mark by which the printer can be identified. It
shall also bear a serial number by which it can be identified.

A.TR. movement

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

shall be

Article 10

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

the goods meet

that

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The discovery of

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

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

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

‘ES

CS

“DUPLICADO”

“DUPLIKÁT”

DA “DUPLIKAT”

DE

“DUPLIKAT”

ET

EL

“DUPLIKAAT”

“ΑΝΤΙΓΡΑΦΟ”

EN “DUPLICATE”

FR

IT

“DUPLICATA”

“DUPLICATO”

LV “DUBLIKĀTS”

LT

“DUBLIKATAS”

HU “MÁSODLAT”

MT “DUPLIKAT”

NL

“DUPLICAAT”

PL

PT

SL

SK

FI

“DUPLIKAT”

“SEGUNDA VIA”

“DVOJNIK”

“DUPLIKÁT”

“KAKSOISKAPPALE”

SV “DUPLIKAT”

TR “İKİNCİ NÜSHADİR”.’.

Article 11

1.
By way of derogation from Article 7, a simplified
procedure for the issue of AT.R. movement certificates may
be used in accordance with the following provisions.

frequent

shipments

The customs authorities

in the exporting State may
2.
authorise any exporter (hereinafter referred to as ‘approved
exporter’), making
for which A.TR.
movement certificates may be issued and who offers, to the
satisfaction of
guarantees
necessary to verify the status of the goods, not to submit at
the time of the export to the customs office of the exporting
State either
the application for an A.TR.
movement certificate relating to those goods, for the purpose
of obtaining an A.TR. movement
the
conditions laid down in Article 7.

certificate under

the goods or

authorities,

competent

the

all

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

satisfies

The authorisation to be issued by the customs authorities

4.
shall specify in particular:

(a)

the office responsible for pre-endorsement of the certificates;

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

those certificates have been used;

(c)

in the cases referred to in paragraph 5(b) the authority
verification
competent
referred to in Article 16.

to carry out

subsequent

the

The authorisation shall stipulate, at

5.
the
competent authorities that the box reserved for endorsement
by the customs must either:

the choice of

(a) be endorsed beforehand with the stamp of the competent
customs office of the exporting State and the signature,
which may be a facsimile, of an official of that office; or

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

the fulfilment of the other requirements of the basic Decision
and this Decision.

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

2. When the authorities referred to in paragraph 1 are
satisfied that the conditions set out in Article 11 are fulfilled,
and issue the authorisation, they shall notify the customs autho-
rities of the Member States concerned.

‘ES

CS

“Procedimiento simplificado”

“Zjednodušený postup”

DA “Forenklet fremgangsmåde”

DE

ET

EL

“Vereinfachtes Verfahren”

“Lihtsustatud tolliprotseduur”

“Απλουστευμένη διαδικασία”

EN “Simplified procedure”

FR

IT

“Procédure simplifiée”

“Procedura semplificata”

LV “Vienkāršota procedūra”

LT

“Supaprastinta procedūra”

HU “Egyszerűsített eljárás”

MT “Procedura simplifikata”

NL

“Vereenvoudigde regeling”

PL

PT

SL

SK

FI

“Procedura uproszczona”

“Procedimento simplificado”

“Poenostavljen postopek”

“Zjednodušený postup”

“Yksinkertaistettu menettely”

SV “Förenklat förfarande”

TR “Basitleştirilmiş prosedür”.’.

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

certifying that

the

the A.TR. movement certificate,

indicate in box 8 ‘Remarks’ of

In cases where the verification address has not been pre-
3.
the
printed in Box 14 of
exporter
the A.TR.
shall
movement certificate a reference to the Member State having
issued the authorisation, to which the customs authorities of
Turkey shall send their requests for subsequent verification in
accordance with Article 16.

Article 13

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

Article 14

the Member States of

The customs authorities of

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

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

Article 12

An exporter who frequently exports goods

1.
from a
Member State of the Community other than the one in which
he is established may obtain approved exporter status covering
such exports.

Article 15

1.
Notwithstanding Article 7(1), an A.TR. movement certi-
ficate may exceptionally be issued after exportation of the goods
to which it relates if:

that purpose, he shall

For
submit an application to the
competent customs authorities of the Member State in which
he is both established and keeps the records containing the
evidence proving the status of the goods concerned as well as

(a)

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

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

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

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

A.TR. movement certificates issued retrospectively shall be

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

‘ES

“EXPEDIDO A POSTERIORI”

CS

“VYSTAVENO DODATEČNĚ”

DA “UDSTEDT EFTERFØLGENDE”

DE

“NACHTRÄGLICH AUSGESTELLT”

ET

EL

“TAGANTJÄRELE VÄLJA ANTUD”

“ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ”

EN “ISSUED RETROSPECTIVELY”

FR

IT

“DÉLIVRÉ A POSTERIORI”

“RILASCIATO A POSTERIORI”

LV “IZSNIEGTS RETROSPEKTĪVI”

LT

“RETROSPEKTYVUSIS IŠDAVIMAS”

HU “KIADVA VISSZAMENŐLEGES HATÁLLYAL”

MT “MAĦRUĠ RETROSPETTIVAMENT”

NL

“AFGEGEVEN A POSTERIORI”

PL

PT

SL

SK

FI

“WYSTAWIONE RETROSPEKTYWNIE”

“EMITIDO A POSTERIORI”

“IZDANO NAKNADNO”

“VYDANÉ DODATOČNE”

“ANNETTU JÄLKIKÄTEEN”

SV “UTFÄRDAT I EFTERHAND”

TR “SONRADAN VERİLMİŞTİR”.’.

Article 16

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

For

the purposes of

2.
implementing the provisions of
paragraph 1, the customs authorities of the importing State
shall return the A.TR. movement certificate to the customs
authorities of the exporting State, and the invoice,
if it has
been submitted, or a copy of these documents, giving, where
appropriate, the reasons for the enquiry. Any documents and
information obtained suggesting that the information given on
the AT.R. movement certificate is incorrect shall be forwarded
in support of the request for verification.

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

to call

4.
If the customs authorities of the importing State decide to
suspend the granting of treatment, resulting from the provisions
on free circulation laid down in the basic Decision, to the goods
concerned while awaiting the results of the verification, release
of the goods shall be offered to the importer subject to any
precautionary measures judged necessary.

5.
The customs authorities requesting the verification shall be
informed of the results of this verification as soon as possible.
These results shall indicate clearly whether the documents are
authentic and whether the goods concerned may be considered
as in free circulation in the customs union and fulfil the other
requirements of the basic Decision and this Decision.

6.
If in cases of reasonable doubt there is no reply within 10
months of the date of the verification request or if the reply
information to determine the
does not contain sufficient
authenticity of the document in question or the real status of
the goods, the requesting customs authorities shall, except in
exceptional circumstances, refuse the treatment resulting from
the provisions on free circulation laid down in the basic
Decision.

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Article 17

1.
By way of derogation from Article 5, the provisions on
free circulation laid down in the basic Decision also apply to
goods imported in one part of the customs union if they are
accompanied by a proof of Turkish or Community origin,
established in a country, a group of countries or a territory
under
agreements,
concluded by both the Community and Turkey with this
country, group of countries or territory and providing for a
system of cumulation of origin implying the application of
identical rules of origin and of a prohibition of drawback of,
or exemption from, customs duties.

preferential

provisions

trade

the

of

The arrangements

2.
laid
down in the rules of origin of the relevant preferential trade
agreements, apply to the proofs referred to in paragraph 1.

for administrative cooperation,

Article 18

Where disputes arise in relation to the verification procedures of
Article 16 which cannot be settled between the customs autho-
rities requesting a verification and the customs authorities
responsible for carrying out this verification, or where they
raise a question as to the interpretation of this Decision, they
shall be submitted to the Customs Cooperation Committee.

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

Article 19

Penalties shall be imposed on any person who draws up, or
causes to be drawn up, a document which contains incorrect

information for the purpose of obtaining the treatment resulting
from the provisions on free circulation laid down in the basic
Decision.

CHAPTER 3

Provisions concerning goods brought by travellers

Article 20

the customs union shall benefit

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

CHAPTER 4

Postal consignments

Article 21

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

this kind by the competent authorities of

indication consists of a yellow label,

TITLE III

CUSTOMS PROVISIONS APPLICABLE TO TRADE IN GOODS WITH THIRD COUNTRIES

CHAPTER 1

CHAPTER 2

Provisions concerning the value of goods for customs purposes

Outward processing

Article 22

Article 23

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

‘triangular traffic’ shall mean
For the purposes of this Chapter,
the system under which the compensating products after
free circulation with
outward processing are released for
partial or total relief
the
customs union other than that from which the goods were
temporarily exported.

from import duties in a part of

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Article 24

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 communicate information
in order to
on temporary export goods in triangular traffic,
obtain partial or total relief for compensating or replacement
products.

Article 25

Information sheet INF 2 shall be made out, for the quan-
1.
tities of goods entered for the procedure, in an original and one
copy on forms which conform to the specimen set out in
Annex 71 of the Implementing Provisions of the Community
Customs Code, when it is issued in the Community and to the
specimen set out mutatis mutandis in the Turkish Customs Law
on the basis of that Annex, when it is issued in Turkey. The
forms shall be completed in one of the official languages of the
Community or in the Turkish language. The office of entry shall
endorse the original and the copy of the information sheet INF
2.
to the
declarant.

It shall retain the copy and return the original

2.
The office of entry which is called upon to endorse the
information sheet INF 2 shall indicate, in box 16, the means
used to identify the temporary export goods.

3. Where samples are taken or illustrations or technical
descriptions used, the office referred to in paragraph 1 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 particulars
of the export declaration shall be attached to the samples, illus-
trations or technical descriptions in a manner which prevents
substitution.

sheet INF 2, the document containing the result of the analysis
shall be given to the exporter
in a sealed tamper-proof
envelope.

Article 26

The office of exit shall certify on the original that the
1.
goods have left the customs territory and shall return it to
the person presenting it.

The

importer of

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

compensating or

the

Article 27

1. Where the customs office issuing the information sheet
INF 2 considers that additional information to that appearing
on the information sheet is required, it shall enter such parti-
culars. Where not enough space remains, an additional sheet
shall be annexed. It shall be mentioned on the original.

2.
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 it contains.

In the case of successive consignments,

3.
the requisite
number of information sheets INF 2 may be made out for
the quantity of goods or products entered for the arrangements.
The initial information sheet may also be 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.

The samples,
illustrations or technical descriptions, authen-
ticated and sealed in accordance with this paragraph, shall be
returned to the exporter, who shall present them with the seals
intact when the compensating or replacement products are
reimported.

The customs authorities may permit the use of recapitu-
4.
lative 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.

4. Where an analysis is required and the results will not be
known until after the customs office has endorsed information

5.
In exceptional circumstances, the information sheet INF 2
may be issued retrospectively but not beyond the expiry of the
period required for keeping documents.

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Article 28

In the event of theft,
loss or destruction of the 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 reimported.

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

ET

DE

‘ES

“DUPLICADO”
“DUPLIKÁT”
CS
DA “DUPLIKAT”
“DUPLIKAT”
“DUPLIKAAT”
“ΑΝΤΙΓΡΑΦΟ”

EL
EN “DUPLICATE”
“DUPLICATA”
“DUPLICATO”
IT
LV “DUBLIKĀTS”

FR

“DUBLIKATAS”
LT
HU “MÁSODLAT”
MT “DUPLIKAT”

NL

PL

PT

SL

SK

“DUPLICAAT”
“DUPLIKAT”
“SEGUNDA VIA”
“DVOJNIK”
“DUPLIKÁT”
“KAKSOISKAPPALE”

FI
SV “DUPLIKAT”
TR “İKİNCİ NÜSHADİR”.’.

Article 29

from import duties by taking the cost of

Partial relief
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.

Customs authorities shall refuse the calculation of partial relief
from import duties under this provision if before the compen-
sating products are released for free circulation it is established
that the sole object of the release for free circulation at a zero
the temporary export goods, which do not
duty rate of
originate in one of the parts of the Customs Union, within
the meaning of Title
the
Community Customs Code and Title II, Chapter 2, Section 1
of the Turkish Customs Code, was to benefit from partial relief
under this provision.

II, Chapter 2, Section 1 of

The rules on the customs value of goods laid down in the
Community Customs Code and the Turkish Customs Code
shall apply mutatis mutandis
to the processing costs which
shall not take into account the temporary export goods.

CHAPTER 3

Returned goods

Article 30

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

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

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

free circulation at

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

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

Article 31

The relief from import duties provided for in Article 30 shall be
granted only if goods are reimported in the state in which they
were exported.

Article 32

Articles 30 and 31 shall apply mutatis mutandis to compensating
products originally exported or re-exported subsequent to an
inward processing procedure.

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

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Article 33

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

the returned
shall be granted provided that
goods is not higher, as a result of such operation, than their
value at the time of export from the customs territory of the
other part of the customs union.

the value of

The same shall apply where the goods consist of parts or acces-
sories belonging to machines, instruments, apparatus or other
products previously exported from the other part of
the
customs union.

Article 34

1.
By way of derogation from Article 31, returned goods in
one of the following situations shall be exempt from import
duties:

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

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

— such treatment or handling was applied to the goods
solely with a view to repairing them or restoring them
to good condition,

— their unsuitability

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

for

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

3.
For
paragraph 2:

the purposes of

the

second subparagraph of

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

(b) the value of returned goods shall be considered not to be
higher, as a result of
the operation which they have
undergone, than their value at the time of export from
the other part of the customs union, when the operation
does not exceed that which is strictly necessary to enable
them to continue to be used in the same way as at that
time.

When the repair or restoration to good condition of goods
necessitates the incorporation of spare parts, such incorporation
shall be limited to those parts strictly necessary to enable the
goods to be used in the same way as at the time of export.

Article 35

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

Article 36

1.

The following shall be accepted as returned goods:

— goods for which the following documents are produced in
support of the declaration for release for free circulation:

However, if goods have undergone an operation consisting of
repair or restoration to good condition which became necessary
as a result of unforeseen circumstances which arose outside
both parts of customs union, this being established to the satis-
faction of the customs authorities, relief from import duties

(a)

the copy of
the export declaration returned to the
exporter by the customs authorities, or a copy of such
document certified true by the said authorities; or

(b) the information sheet provided for in Article 37.

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

the customs union, and at

that

Article 38

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

the exporter declares that

if

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

the customs union.

These goods may be accepted as returned goods within the
limits laid down by Article 30, even when the validity of the
ATA carnet has expired.

Information sheet

INF 3 may also be issued, at

2.
the
exporter's request, by the customs authorities at the customs
office of exportation after completion of the export formalities
for the goods concerned, provided that these authorities can
establish, on the basis of the information at their disposal,
that
the particulars in the exporter's request relate to the
goods exported.

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

Article 39

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

reimportation voucher,

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

— completion of the counterfoil and box H of the reimpor-

tation sheet,

— retention of the reimportation voucher.

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

2.
The first indent of paragraph 1 shall not apply to the
international movement of packing materials, means of
transport or certain goods admitted under specific customs
arrangements where autonomous or conventional provisions
lay down that customs documents are not required in these
circumstances.

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

Nor shall it apply in cases where goods may be declared for
release for free circulation orally or by any other act.

The exporter may also ask for an information sheet INF 3 to be
issued in respect of a proportion only of the exported goods.

3. Where they consider it necessary, the customs authorities
at the customs office of reimportation may ask the person
concerned to submit additional evidence, in particular for the
purposes of identification of the returned goods.

Article 40

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

Article 37

the

Information sheet INF 3 shall be made out in an original and
two copies on forms which conform to the specimens set out
the
in Annex 110 of
Community Customs Code, when it
issued in the
Community and to the specimens set out mutatis mutandis in
the Turkish Customs Law on the basis of that Annex, when it is
issued in Turkey. The forms shall be completed in one of the
official languages of the Community or in the Turkish language.

Implementing Provisions of

is

Article 41

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

free circulation,

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

CHAPTER 4

Article 42

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

Establishment of proofs of preferential origin in parts of the
customs union

Article 44

This Chapter lays down rules intended to facilitate:

“ES

“DUPLICADO”

CS

“DUPLIKÁT”

DA “DUPLIKAT”

DE

ET

EL

“DUPLIKAT”

“DUPLIKAAT”

“ΑΝΤΙΓΡΑΦΟ”

EN “DUPLICATE”

FR

IT

“DUPLICATA”

“DUPLICATO”

LV “DUBLIKĀTS”

LT

“DUBLIKATAS”

HU “MÁSODLAT”

MT “DUPLIKAT”

NL

“DUPLICAAT”

PL

PT

SL

SK

FI

“DUPLIKAT”

“SEGUNDA VIA”

“DVOJNIK”

“DUPLIKÁT”

“KAKSOISKAPPALE”

SV “DUPLIKAT”

TR “İKİNCİ NÜSHADİR”.’.

(a)

of

invoice

declarations

the issue of movement certificates EUR.1 or EUR-MED and
the making-out
invoice
declarations EUR-MED under the provisions of preferential
trade agreements, concluded by both the Community and
Turkey with countries, groups of countries or territories and
providing for a system of cumulation of origin implying the
application of identical rules of origin and of a prohibition
of drawback of, or exemption from, customs duties;

or

(b) the administrative cooperation between the customs autho-
the Community and of

the Member States of

rities of
Turkey for that purpose.

Article 45

1.
For the implementation of Article 44(a), suppliers of
goods in free circulation in the customs union to be delivered
between the two parts of the customs union shall provide a
declaration, hereinafter referred to as the ‘supplier's declaration’,
concerning the originating status of
the goods supplied in
relation to the rules of origin provided for in the preferential
trade agreements concerned.

Supplier’s declarations

shall be used by exporters as
2.
evidence, in particular in support of applications for the issue
of movement certificates EUR.1 or EUR-MED or as a basis for
making out invoice declarations or invoice declarations EUR-
MED.

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

Article 46

Except in the cases provided for in Article 47, the supplier shall
provide a separate declaration for each consignment of goods.

Article 43

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

their disposal

The supplier shall include that declaration on the commercial
invoice relating to that consignment or on a delivery note or
any other commercial document which describes the goods
concerned in sufficient detail to enable them to be identified.

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

The supplier may provide the declaration at any time, even after
the goods have been delivered.

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Article 47

1. When a supplier regularly supplies a particular customer
with goods whose originating status is expected to remain
constant for considerable periods of time, he may provide a
single supplier's declaration to cover subsequent shipments of
those goods, hereinafter referred to as a ‘long-term supplier's
declaration’. A long-term supplier’s declaration may be issued
for a period of up to one year from the date of issue of the
declaration.

A long-term supplier’s declaration may be issued with
2.
retroactive effect.
its validity may not exceed
the period of one year from the date on which it came into
effect.

In such cases,

The supplier shall inform the buyer immediately when the
3.
long-term supplier’s declaration is no longer valid in relation to
the goods supplied.

Article 48

1.
The supplier's declaration shall be given in the form
prescribed in Annex V or, for long-term suppliers' declarations,
in that prescribed in Annex VI.

The supplier’s declaration shall bear the original signature
2.
of the supplier in manuscript and may be made out on a pre-
printed form. However, where the invoice and supplier’s
declaration are drawn up by computer, the supplier’s declaration
need not be signed in manuscript provided that the supplier
the client a written undertaking accepting complete
gives
responsibility for every supplier's declaration which identifies
him as if it had been signed in manuscript by him.

Article 49

For the implementation of Article 44(b)

1.
the customs
authorities of the Member States of the Community and of
Turkey shall assist each other in checking the accuracy of the
information given in suppliers' declarations.

the customs authorities of

To verify the accuracy or authenticity of a supplier’s
2.
declaration,
the State, where the
proof of the originating status is issued or made out, may
call upon on the exporter to obtain from the supplier an infor-
mation certificate INF 4. Information certificate INF 4 shall be
made out on forms which conform to the specimen set out in
Annex V of Council Regulation (EC) No 1207/2001 (1), when it

(1) Council Regulation (EC) No 1207/2001 of 11 June 2001 on
procedures to facilitate the issue of movement certificates EUR.1,
the making-out of invoice declarations and forms EUR.2 and the
authorisations under
issue of
the
provisions governing preferential
trade between the European
Community and certain countries and repealing Regulation (EEC)
No 3351/83 (OJ L 165, 21.6.2001, p. 1. Annex V of the Regulation
as corrected by OJ L 170, 29.6.2002, p. 88).

certain approved exporter

is

is issued in the Community and to the specimen set out mutatis
mutandis in the Turkish Customs Law on the basis of that
Annex, when it
issued in Turkey. The form shall be
completed in one of the official languages of the Community
or in the Turkish language. The customs authorities of the State,
which must provide the information or which requires it, may
in the
request a translation of
documents presented to them into the official
language or
languages of that State.

the information set out

3.
The information certificate INF 4 shall be issued by the
customs authorities of the State in which the supplier is estab-
lished. The said authorities shall have the right to call for any
evidence and to carry out any inspection of
the supplier's
accounts or any other check that they consider necessary.

4.
The customs authorities of the State in which the supplier
is established shall issue the information certificate INF 4 within
three months of receipt of the application submitted to them by
the suppliers, indicating whether or not the declaration given by
the supplier was correct.

The completed certificate shall be given to the supplier to
transmission to the customs
the originating

for
the State where the proof of

5.
forward to the exporter
authority of
status is issued or made out.

Article 50

A supplier who makes out a supplier’s declaration shall
1.
keep all the documentary evidence proving the correctness of
the declaration for at least three years.

2.
A customs authority to which an application for the issue
of an information certificate INF 4 has been made shall keep the
application form for at least three years.

Article 51

1. Where an exporter is unable to present an information
certificate INF 4 within four months of
the
customs authorities of the State where the proof of the origi-
nating status is issued or made out,
these authorities may
directly ask the customs authorities of the State in which the
supplier is established to confirm the originating status of the
products concerned in respect of the rules of origin provided
for in the preferential trade agreements concerned.

the request of

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For the purposes of paragraph 1, the customs authorities
2.
requesting the verification shall send the customs authorities of
the State in which the supplier is established all
information
available to them and give the reasons of form or substance for
their enquiry.

In support of their request, they shall provide all documents or
information they have obtained, which suggest
the
supplier's declaration is inaccurate.

that

3. When carrying out the verification, the customs autho-
rities of the State in which the supplier is established may call
for any evidence, carry out any inspection of the producer's

accounts or conduct any other verification considered appro-
priate.

4.
The customs authorities requesting the verification shall be
informed of the results as soon as possible by means of the
information certificate INF 4.

5. Where there is no reply within five months of the date of
the verification request or where the reply does not contain
information to demonstrate the real origin of the
sufficient
products,
the State, where the
the customs authorities of
proof of the originating status is issued or made out, shall
declare invalid that proof on the basis of the documents in
question.

TITLE IV

FINAL PROVISIONS

Article 52

Decisions No 1/1999, No 1/2000 and No 1/2001 are hereby
repealed. References to provisions of
the repealed Decisions
shall be construed as references being made to the corre-
sponding provisions of this Decision. Supplier’s declarations,
including long term supplier's declaration, made before the
date of entry into force of this Decision shall remain valid.

Supplier’s declarations conforming to the forms in Decision No
1/1999 may continue to be made out for a period of 12
months from the entry into force of
this Decision, except
where they shall be used by exporters as evidence in support
of applications for the issue of movement certificates EUR-MED
or as a basis for making out invoice declarations EUR-MED.

This Decision shall enter
adoption.

into force the day following its

Done at Ankara, 26 September 2006.

For the Customs Cooperation Committee
The President

P. FAUCHERAND

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ANNEX I

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ANNEX II

EXPLANATORY NOTES FOR THE MOVEMENT CERTIFICATE

I. Rules for completing the movement certificate

1. The A.TR. movement certificate shall be made out in accordance with the provision of Article 9(1).

2. The A.TR. movement certificate must not contain any erasure or superimposed correction. Any alteration must be
made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be
initialled by the person who completed the certificate and be endorsed by the customs authorities.

A description of the products must be given in the box reserved for this purpose without leaving any blank lines.
Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the
empty space being crossed through.

II. Particulars to be entered in the various boxes

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

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

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

delivered.

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

6. Enter the name of the country concerned.

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

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

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

measure (hl, m3, etc).

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

document (type and number of the form and names of the customs office and of the issuing country).

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

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ANNEX III

Special stamp referred to at Article 11(5)

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

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

ANNEX IV

Yellow label referred to in Article 21

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ANNEX V

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ANNEX VI