, IN THE ABSENCE OF SUCH A DOCUMENT , THE AUTHORITIES OF THE MEMBER STATE IN WHICH IS SITUATED THE CUSTOMS OFFICE THROUGH WHICH THE GOODS HAVE BEEN EXPORTED SHOULD FORWARD ALL THE INFORMATION IN THEIR POSSESSION TO THE AUTHORITIES OF THE MEMBER STATE IN WHICH IS SITUATED THE CUSTOMS OFFICE THROUGH WHICH THE GOODS ARE RETURNED AND ENTERED FOR FREE CIRCULATION ;
WHEREAS , TO AVOID ABUSES OF THE ARRANGEMENTS FOR RETURNED GOODS , IT SHOULD BE STIPULATED THAT , SAVE IN SPECIAL CIRCUMSTANCES , THE GOODS SHOULD BE RETURNED TO THE CUSTOMS TERRITORY OF THE COMMUNITY BY OR AT THE INSTANCE OF THE PERSON WHO EXPORTED THEM , AND THAT THE GOODS SHOULD BE RETURNED WITHIN A PERIOD OF THREE YEARS FROM THE DATE OF THEIR EXPORTATION ; WHEREAS THIS PERIOD SHOULD BE REDUCED TO SIX MONTHS IN THE CASE OF GOODS FOR WHICH , UPON EXPORT , REFUNDS WERE GRANTED OR EXPORT DUTIES WERE LEVIED IN THE FRAMEWORK OF THE COMMON AGRICULTURAL POLICY ;
WHEREAS IT SHOULD BE POSSIBLE FOR GOODS RETURNED TO THE CUSTOMS TERRITORY OF THE COMMUNITY TO BE SO RETURNED TO A MEMBER STATE OTHER THAN THAT FROM WHICH THEY WERE EXPORTED , IN ACCORDANCE WITH THE CONDITIONS LAID DOWN ABOVE ; WHEREAS THIS WOULD BE POSSIBLE , HOWEVER , ONLY IF THERE WERE NO IMPORT OR EXPORT DUTIES BETWEEN THE MEMBER STATES CONCERNED ; WHEREAS , THEREFORE , IN ALL CASES WHERE SUCH DUTIES ARE APPLICABLE IN TRADE BETWEEN MEMBER STATES , THE PROVISIONS OF THIS REGULATION SHOULD BE APPLIED ONLY IN RESPECT OF GOODS WHICH ARE RETURNED FOR FREE CIRCULATION IN THE MEMBER STATE FROM WHICH THEY WERE PREVIOUSLY EXPORTED ;
WHEREAS IT MUST BE ENSURED THAT THE PROVISIONS OF THIS REGULATION ARE APPLIED IN A UNIFORM MANNER AND TO THIS END PROVISION SHOULD BE MADE FOR A COMMUNITY PROCEDURE UNDER WHICH DETAILED RULES FOR ITS APPLICATION CAN BE ADOPTED WITHIN A REASONABLE TIME ; WHEREAS THE COMMITTEE ON DUTY-FREE ARRANGEMENTS SET UP UNDER ARTICLE 7 OF COUNCIL REGULATION ( EEC ) N 1798/75 OF 10 JULY 1975 ON THE IMPORTATION FREE OF COMMON CUSTOMS TARIFF DUTIES OF EDUCATIONAL , SCIENTIFIC AND CULTURAL MATERIALS ( 4 ) SHOULD BE USED AS A MEANS OF ORGANIZING CLOSE AND EFFICIENT COOPERATION BETWEEN THE MEMBER STATES AND THE COMMISSION IN THIS FIELD ,
HAS ADOPTED THIS REGULATION :
ARTICLE 1
1 . THIS REGULATION LAYS DOWN THE CUSTOMS TREATMENT TO BE APPLIED TO GOODS RETURNED TO THE CUSTOMS TERRITORY OF THE COMMUNITY .
2 . FOR THE PURPOSE OF THIS REGULATION :
( A ) RETURNED GOODS , SAVE AS OTHERWISE PROVIDED IN ARTICLE 2 , MEANS GOODS WHICH , HAVING BEEN TEMPORARILY OR PERMANENTLY EXPORTED FROM THE CUSTOMS TERRITORY OF THE COMMUNITY , ARE RETURNED TO SUCH TERRITORY TO BE ENTERED FOR FREE CIRCULATION , PROVIDED THAT WHEN THEY WERE EXPORTED SUCH GOODS :
_ SATISFIED THE CONDITIONS LAID DOWN IN ARTICLES 9 AND 10 OF THE TREATY ;
OR
_ WERE COMPENSATING PRODUCTS