OUT BEFORE THE DATE OF ITS ENTRY INTO FORCE , BUT WHICH ARE THEREAFTER RETURNED TO THE COMMUNITY ; WHEREAS , ON THE OTHER HAND , BECAUSE IT IS IMPOSSIBLE IN PRACTICE , IN THE ABSENCE OF AN APPROPRIATE METHOD OF ADMINISTRATIVE COOPERATION , TO LEVY IMPORT DUTIES UNDER THE CONDITIONS LAID DOWN IN ARTICLE 4 OF REGULATION ( EEC ) N 754/76 , THIS REGULATION SHOULD APPLY TO COMPENSATING PRODUCTS WHICH ARE RETURNED TO A MEMBER STATE OTHER THAN THE MEMBER STATE OF EXPORTATION , ONLY IF THEY WERE EXPORTED AFTER 1 JULY 1977 , ON WHICH DATE SUCH A METHOD OF ADMINISTRATIVE COOPERATION WILL BECOME APPLICABLE ;
WHEREAS THE MEASURES PROVIDED FOR IN THIS REGULATION ARE IN ACCORDANCE WITH THE OPINION OF THE COMMITTEE ON DUTY FREE ARRANGEMENTS ,
HAS ADOPTED THIS REGULATION :
ARTICLE 1
1 . THIS REGULATION LAYS DOWN THE PROVISIONS FOR THE IMPLEMENTATION OF ARTICLES 2 ( 2 ) ( C ) , 5 , 7 ( 2 ) AND 10 TO 12 OF COUNCIL REGULATION ( EEC ) N 754/76 ON THE CUSTOMS TREATMENT APPLICABLE TO GOODS RETURNED TO THE CUSTOMS TERRITORY OF THE COMMUNITY .
2 . FOR THE PURPOSES OF THIS REGULATION :
( A ) THE MEMBER STATE OF EXPORTATION , MEANS THE MEMBER STATE RESPONSIBLE FOR THE CUSTOMS OFFICE WHERE THE FORMALITIES , RELATING TO THE EXPORTATION OF THE GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY , WERE COMPLETED .
( B ) THE MEMBER STATE OF REIMPORTATION , MEANS THE MEMBER STATE RESPONSIBLE FOR THE CUSTOMS OFFICE WHERE THE RETURNED GOODS ARE ENTERED FOR FREE CIRCULATION ( CUSTOMS OFFICE OF REIMPORTATION ) .
( C ) EXPORT DOCUMENT , MEANS THE CUSTOMS EXPORT DOCUMENT OR ANY OTHER EQUIVALENT DOCUMENT USED TO COMPLETE THE FORMALITIES FOR EXPORTATION OF THE GOODS .
TITLE I
PROVISIONS FOR THE APPLICATION OF ARTICLE 2 ( 2 ) ( C ) OF REGULATION ( EEC ) N 754/76
ARTICLE 2
FOR THE PURPOSES OF ARTICLE 2 ( 2 ) ( C ) OF REGULATION ( EEC ) N 754/76 , GOODS SHALL BE CONSIDERED TO BE RETURNED GOODS IF , AFTER THE COMPLETION OF CUSTOMS EXPORT FORMALITIES WITH A VIEW TO OBTAINING REFUNDS OR OTHER AMOUNTS PROVIDED FOR ON EXPORTATION UNDER THE COMMON AGRICULTURAL POLICY , THEY COME WITHIN ONE OF THE FOLLOWING CATEGORIES :
( A ) GOODS RETURNED TO THE COMMUNITY FOLLOWING DAMAGE OCCURING BEFORE DELIVERY TO THE CONSIGNEE , EITHER TO THE GOODS THEMSELVES , OR TO THE MEANS OF TRANSPORT ON WHICH THEY WERE CARRIED ;
( B ) GOODS ORIGINALLY EXPORTED FOR THE PURPOSES OF CONSUMPTION OR SALE IN THE COURSE OF A COMMERCIAL FAIR OR SIMILAR OCCASION AND WHICH HAVE NOT BEEN SO CONSUMED OR SOLD ;
( C ) GOODS WHICH COULD NOT BE DELIVERED TO THE CONSIGNEE ON ACCOUNT OF HIS PHYSICAL OR LEGAL INCAPACITY TO HONOUR THE CONTRACT IN PURSUANCE OF WHICH THE GOODS WERE EXPORTED ;
( D ) GOODS WHICH , BECAUSE