AFFECT THE ESTABLISHMENT AND OPERATION OF THE COMMON MARKET ;
WHEREAS , TAKING INTO ACCOUNT THE PROGRESS MADE IN CREATING THE CUSTOMS UNION , IT IS NECESSARY TO FIX COMMON RULES OF PROCEDURE FOR THE EXPORT OF COMMUNITY GOODS , FROM THE CUSTOMS TERRITORY OF THE COMMUNITY , IN THE FORM OF A DIRECTIVE AT LEAST ;
WHEREAS THESE COMMON RULES MUST MAKE IT POSSIBLE TO ENSURE THE CORRECT APPLICATION OF BOTH EXPORT DUTIES AND ANY OTHER COMMUNITY PROVISIONS TO WHICH THE EXPORT OF COMMUNITY GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY MAY GIVE RISE ; WHEREAS , HOWEVER , SUCH RULES MUST DISPENSE WITH ALL UNNECESSARY FORMALITIES ; WHEREAS , MOREOVER , THEY MUST BE SUFFICIENTLY FLEXIBLE TO BE ADAPTABLE TO DIFFERING CIRCUMSTANCES AND TO TAKE INTO ACCOUNT PROGRESS IN ADMINISTRATIVE TECHNIQUES , PARTICULARLY WITH REGARD TO DATA PROCESSING ;
WHEREAS IT IS IMPORTANT TO ENSURE UNIFORM APPLICATION OF THESE COMMON RULES AND TO PROVIDE , FOR THIS PURPOSE , A COMMUNITY PROCEDURE WHICH WILL ALLOW THE MEASURES FOR IMPLEMENTING THEM TO BE ADOPTED WITHIN APPROPRIATE TIME LIMITS ,
HAS ADOPTED THIS DIRECTIVE :
ARTICLE 1
1 . WITHOUT PREJUDICE TO ANY SPECIAL PROVISIONS WHICH HAVE BEEN , OR WILL BE , ADOPTED UNDER SPECIFIC CUSTOMS ARRANGEMENTS OR THE COMMON AGRICULTURAL POLICY , THIS DIRECTIVE DETERMINES THE RULES WHICH SHALL BE LAID DOWN IN THE LAWS , REGULATIONS OR ADMINISTRATIVE PROVISIONS OF THE MEMBER STATES IN RESPECT OF THE EXPORT FROM THE CUSTOMS TERRITORY OF THE COMMUNITY OF GOODS FULFILLING THE CONDITIONS LAID DOWN IN ARTICLE 9 ( 2 ) OF THE TREATY .
GOODS SENT TO THE ISLAND OF HELIGOLAND SHALL NOT BE REGARDED AS EXPORTS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY .
2 . FOR THE PURPOSES OF THIS DIRECTIVE :
( A ) EXPORT DUTIES MEAN THE AGRICULTURAL LEVIES AND OTHER CHARGES PROVIDED FOR UNDER THE COMMON AGRICULTURAL POLICY OR THE SPECIFIC ARRANGEMENTS APPLICABLE , PURSUANT TO ARTICLE 235 OF THE TREATY , TO CERTAIN GOODS RESULTING FROM THE PROCESSING OF AGRICULTURAL PRODUCTS ;
( B ) CUSTOMS OFFICE MEANS ANY OFFICE COMPETENT TO ACCEPT THE EXPORT DECLARATION REFERRED TO IN ARTICLE 2 .
3 . COMPONENT PARTS OF INDUSTRIAL PLANT COMING UNDER A SINGLE HEADING IN THE NOMENCLATURE OF GOODS FOR THE EXTERNAL TRADE STATISTICS OF THE COMMUNITY ( NIMEXE ) IN ACCORDANCE WITH THE DECISIONS ADOPTED IN THIS FIELD PURSUANT TO COUNCIL REGULATION ( EEC ) NO 1736/75 OF 24 JUNE 1975 ON THE EXTERNAL TRADE STATISTICS OF THE COMMUNITY AND STATISTICS OF TRADE BETWEEN MEMBER STATES SHALL BE DEEMED TO CONSITUTE A SINGLE ITEM OF GOODS ( 3 ) .
TITLE I
GENERAL PROCEDURE
ARTICLE 2
THE EXPORT FROM THE CUSTOMS TERRITORY OF THE COMMUNITY OF THE GOODS REFERRED TO IN ARTICLE 1 ( 1 ) SHALL BE CONDITIONAL UPON THE LODGING AT A CUSTOMS OFFICE , IN ACCORDANCE WITH THE CONDITIONS LAID DOWN IN THIS DIRECTIVE , OF AN EXPORT DECLARATION ( HEREINAFTER REFERRED TO AS " THE DECLARATION "