PROVIDES THAT EXPORTATION SHALL BE CONSIDERED TO HAVE TAKEN PLACE WHEN THE PRODUCTS IN RESPECT OF WHICH FORMALITIES HAVE BEEN COMPLETED HAVE LEFT THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY OR REACHED THEIR DESTINATIONS , ALTHOUGH FOR REASONS OF ADMINISTRATIVE CONVENIENCE THE DATE OF EXPORTATION FOR THE PURPOSE OF DETERMINING THE RATE OF THE REFUND IS TO BE THE DAY ON WHICH CUSTOMS EXPORT FORMALITIES ARE COMPLETED ; WHEREAS , WHERE TRANSACTIONS ARE CARRIED OUT UNDER ONE OF THE PROCEDURES INTRODUCED BY COUNCIL REGULATION ( EEC ) N 441/69 ( 6 ) OF 4 MARCH 1969 LAYING DOWN ADDITIONAL GENERAL RULES FOR GRANTING EXPORT REFUNDS ON PRODUCTS SUBJECT TO A SINGLE PRICE SYSTEM EXPORTED UNPROCESSED OR IN THE FORM OF CERTAIN GOODS NOT COVERED BY ANNEX II TO THE TREATY , AS LAST AMENDED BY REGULATION ( EEC ) N 1181/72 ( 7 ) , EXPORTATION IS CONSIDERED FOR THE PURPOSE OF CALCULATING THE PERIOD OF VALIDITY OF LICENCES OR CERTIFICATES TO HAVE TAKEN PLACE ON THE DAY ON WHICH THE GOODS OR PRODUCTS CONCERNED ARE PLACED UNDER ONE OF THE ABOVEMENTIONED PROCEDURES ; WHEREAS FOR THE SAME REASONS THESE RULES SHOULD APPLY FOR THE PURPOSES OF THIS REGULATION ;
WHEREAS THE COMMUNITY REGULATIONS WHICH INTRODUCE THE ABOVEMENTIONED LICENCES AND CERTIFICATES PROVIDE THAT THE SECURITY SHALL BE FORFEIT IN WHOLE OR IN PART WHERE IF IMPORTATION OR EXPORTATION IS NOT CARRIED OUT , OR ONLY PARTLY CARRIED OUT , DURING THE PERIOD OF VALIDITY OF THE LICENCE OR CERTIFICATE ; WHEREAS THE ACTION TO BE TAKEN IN SUCH CIRCUMSTANCES SHOULD BE SPECIFIED IN DETAIL , IN PARTICULAR FOR CASES WHERE NON-FULFILMENT OF OBLIGATIONS IS DUE TO FORCE MAJEURE ;
WHEREAS , IN ORDER TO SIMPLIFY ADMINISTRATIVE PROCEDURES , IT WOULD SEEM SUITABLE TO PROVIDE FOR THE SECURITY TO BE RETURNED IN FULL WHEN THE TOTAL AMOUNT TO BE FORFEIT IS VERY SMALL ;
WHEREAS COMMISSION REGULATION ( EEC ) N 304/71 ( 8 ) OF 11 FEBRUARY 1971 ON SIMPLIFICATION OF THE COMMUNITY TRANSIT PROCEDURE FOR GOODS CARRIED BY RAIL , AS LAST AMENDED BY THE ACT OF ACCESSION ( 9 ) , PROVIDES THAT IF A CARRIAGE OPERATION STARTS WITHIN THE COMMUNITY AND IS TO END OUTSIDE THE COMMUNITY NO FORMALITIES NEED BE COMPLETED AT THE CUSTOMS OFFICE OF THE FRONTIER STATION ; WHEREAS WHERE THE PROVISIONS OF REGULATION ( EEC ) N 304/71 APPLY IT SEEMS DESIRABLE FOR THE PURPOSE OF SIMPLIFYING ADMINISTRATIVE PROCEDURES TO PROVIDE SPECIAL ARRANGEMENTS FOR THE RELEASE OF THE SECURITY ;
WHEREAS IT MAY HAPPEN THAT BY REASON OF CIRCUMSTANCES BEYOND THE CONTROL OF THE PARTY CONCERNED THE DOCUMENT CONSTITUTING PROOF OF DEPARTURE FROM THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY CANNOT BE PRODUCED ALTHOUGH THE PRODUCT HAS LEFT SUCH TERRITORY OR , IN THE CASE OF OPERATIONS AS SPECIFIED IN ARTICLE 3 OF REGULATION ( EEC ) N 192/75 , REACHED ITS DESTINATION ; WHEREAS SUCH A SITUATION MAY IMPEDE TRADE ; WHEREAS IN SUCH CIRCUMSTANCES OTHER DOCUMENTS SHOULD BE RECOGNIZED AS EQUIVALENT ;
WHEREAS