TO THE DECISION AUTHORIZING REPAYMENT OR REMISSION ;
WHEREAS , IN VIEW OF THE UNITY OF THE CUSTOMS TERRITORY OF THE COMMUNITY , THE RECIPIENT OF A DECISION TO REPAY OR REMIT DUTIES MUST BE PERMITTED TO COMPLETE THE CUSTOMS FORMALITIES FOR EXPORTATION , DESTRUCTION OR ANY OTHER USE OF THE GOODS REQUIRED AS A CONDITION OF IMPLEMENTATION OF THE DECISION IN A CUSTOMS OFFICE OF HIS CHOICE , ON CONDITION THAT THE LATTER IS EMPOWERED TO CARRY OUT THE TRANSACTION REQUESTED ; WHEREAS IT IS IMPORTANT , HOWEVER , THAT A TIME LIMIT BE LAID DOWN FOR COMPLETING SUCH CUSTOMS FORMALITIES IN ORDER THAT ANY RISK OF ABUSE MAY BE AVERTED ;
WHEREAS ARTICLE 17 OF REGULATION ( EEC ) NO 1430/79 PROVIDES THAT WHERE THE GOODS ARE SITUATED IN A MEMBER STATE OTHER THAN THAT IN WHICH THE IMPORT OR EXPORT DUTIES RELATING THERETO WERE ENTERED IN THE ACCOUNTS , THE CUSTOMS OFFICE TO WHICH THE APPLICATION FOR REPAYMENT OR REMISSION OF THE DUTIES IS TO BE SUBMITTED AND THE CONDITIONS UNDER WHICH THE MEMBER STATES CONCERNED ARE TO ASSIST EACH OTHER IN DEALING WITH SUCH AN APPLICATION MUST BE SPECIFIED IN ACCORDANCE WITH THE PROCEDURE REFERRED TO IN ARTICLE 25 ( 2 ) OF THAT REGULATION ;
WHEREAS , FOR REASONS OF EFFICIENCY , PROVISION SHOULD BE MADE THAT THE CUSTOMS OFFICE TO WHICH , IN CASES OF THIS NATURE , THE APPLICATION FOR REPAYMENT OR REMISSION OF DUTIES MUST BE SUBMITTED , SHALL BE THAT WHERE THE DUTIES WERE ENTERED IN THE ACCOUNTS OR ANOTHER CUSTOMS OFFICE DESIGNATED FOR THE PURPOSE BY THE COMPETENT AUTHORITIES OF THE MEMBER STATE IN WHICH THE OFFICE WHERE THE DUTIES WERE ENTERED IN THE ACCOUNTS IS SITUATED ; WHEREAS THE APPLICATION MUST BE EXAMINED AND ANY FAVOURABLE DECISION TO WHICH IT GIVES RISE MUST BE IMPLEMENTED IN ACCORDANCE WITH THE PRINCIPLES APPLIED WHERE THE GOODS ARE SITUATED IN THE SAME MEMBER STATE AS THE CUSTOMS OFFICE TO WHICH THE APPLICATION FOR REPAYMENT OR REMISSION HAS BEEN SUBMITTED ; WHEREAS STEPS SHOULD HOWEVER BE TAKEN TO PROVIDE THE ADMINISTRATIVE ASSISTANCE NECESSARY TO ENABLE THE AUTHORITY RESPONSIBLE FOR DECIDING ON THE APPLICATION TO ESTABLISH THAT THE CONDITIONS REQUIRED FOR REPAYMENT OR REMISSION OF DUTIES HAVE BEEN FULFILLED AND THAT THOSE REQUIRED FOR IMPLEMENTATION OF THE DECISION TO REPAY OR REMIT HAVE BEEN OBSERVED ;
WHEREAS , IN ACCORDANCE WITH ARTICLE 10 ( 1 ) OF THE TREATY , PRODUCTS IMPORTED FROM A THIRD COUNTRY WHICH , AFTER ANY CUSTOMS DUTIES OR CHARGES HAVING EQUIVALENT EFFECT WHICH ARE PAYABLE IN RESPECT THEREOF HAVE BEEN LEVIED , BENEFIT FROM A TOTAL OR PARTIAL DRAWBACK OF SUCH DUTIES OR CHARGES , CEASE TO BE IN FREE CIRCULATION ; WHEREAS , IN THE INTERESTS OF LEGAL CLARITY , AND IN PARTICULAR TO ENSURE THE CORRECT IMPLEMENTATION OF COUNCIL REGULATION ( EEC ) NO 222/77 OF 13 DECEMBER 1976 ON COMMUNITY TRANSIT ( 2 ) , THE PRECISE MOMENT SHOULD BE DETERMINED AT WHICH THIS SITUATION OBTAINS