,
- WHERE THE GOODS ENTERED WITH A VIEW TO THEIR RELEASE FOR FREE CIRCULATION ARE , BEFORE THEIR RELEASE FROM CUSTOMS SUPERVISION , DESTROYED ON THE ORDER OF OR WITH THE AUTHORIZATION OF THE COMPETENT AUTHORITIES OR SURRENDERED TO THE STATE TREASURY WITH THE AGREEMENT OF THE SAID AUTHORITIES ,
- WHERE THE PERSON CONCERNED PROVES TO THE SATISFACTION OF THE COMPETENT AUTHORITIES THAT THE GOODS ENTERED WITH A VIEW TO THEIR RELEASE FOR FREE CIRCULATION WERE DESTROYED OR IRRETRIEVABLY LOST BEFORE THEIR RELEASE FROM CUSTOMS SUPERVISION AS A RESULT OF THE ACTUAL NATURE OF THE GOODS OR OF UNFORESEEABLE CIRCUMSTANCES OR FORCE MAJEURE ,
- WHERE THE PERSON CONCERNED PROVES , TO THE SATISFACTION OF THE COMPETENT AUTHORITIES , THAT THE CIRCUMSTANCES WHICH CAUSED THE NON-FULFILMENT OF AN OBLIGATION ARISING , IN RESPECT OF GOODS LIABLE TO IMPORT DUTIES , FROM THEIR BEING KEPT IN TEMPORARY STORAGE OR FROM THE USE OF THE CUSTOMS REGIME UNDER WHICH THEY WERE PLACED WERE DUE TO :
- EITHER THE EXPORTATION OF THE GOODS CONCERNED OUTSIDE THE CUSTOMS TERRITORY OF THE COMMUNITY OR THEIR INTRODUCTION INTO A FREE ZONE ,
- OR THE DISPATCH OF THE GOODS CONCERNED TO ANOTHER MEMBER STATE WHERE THEY WERE TREATED IN ACCORDANCE WITH THEIR LEGAL STATUS THEREIN ;
( B ) THE CUSTOMS DEBT ON EXPORTATION SHALL BE EXTINGUISHED :
- WHERE THE EXPORT ENTRY IS , FOR A REASON ADMISSIBLE UNDER THE EXISTING REGULATIONS , CANCELLED OR RENDERED INVALID BY THE COMPETENT AUTHORITIES ,
- WHERE THE PERSON CONCERNED PROVES , TO THE SATISFACTION OF THE COMPETENT AUTHORITIES , THAT IT HAS NOT BEEN POSSIBLE FOR THE GOODS DECLARED FOR EXPORT TO LEAVE THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY .
TITLE IV
PROVISIONS APPLICABLE TO TRADE BETWEEN MEMBER STATES
ARTICLE 10
TO THE EXTENT THAT GOODS COMPLYING WITH THE CONDITIONS OF ARTICLES 9 AND 10 ( 1 ) OF THE TREATY ARE LIABLE TO CUSTOMS OR AGRICULTURAL CHARGES WHEN TRADED BETWEEN MEMBER STATES , ARTICLES 2 TO 9 OF THIS DIRECTIVE SHALL BE APPLICABLE BY ANALOGY , AS REGARDS THE INCURRENCE OF THE CUSTOMS DEBT ARISING FROM THIS SITUATION , TO THE MOMENT TO BE TAKEN INTO CONSIDERATION FOR DETERMINATION OF THE AMOUNT OF THE CUSTOMS DEBT , ITS LIABILITY FOR PAYMENT AND ITS EXTINCTION .
TITLE V
FINAL PROVISIONS
ARTICLE 11
THIS DIRECTIVE SHALL NOT CONSTITUTE AN IMPEDIMENT TO THE PROVISIONS IN FORCE IN THE MEMBER STATES UNDER WHICH THE GOODS THEMSELVES CONSTITUTE SECURITY FOR THE IMPORT OR EXPORT DUTIES TO WHICH THEY ARE LIABLE AND AS SUCH MAY BE SUBJECT TO SEIZURE OR CONFISCATION .
ARTICLE 12
1 . MEMBER STATES SHALL BRING INTO FORCE THE MEASURES NECESSARY TO COMPLY WITH THIS DIRECTIVE NOT LATER THAN 1 JANUARY 1982 .
2 . EACH MEMBER STATE SHALL INFORM THE COMMISSION OF THE PROVISIONS WHICH IT ADOPTS TO IMPLEMENT THIS DIRECTIVE . THE COMMISSION SHALL FORWARD THIS INFORMATION TO THE OTHER MEMBER STATES .
ARTICLE 13
THIS DIRECTIVE IS ADDRESSED TO THE MEMBER STATES