CONSUMED AFTER PREPARATION ON BOARD SHIP ;
WHEREAS CERTAIN EXPORT TRANSACTIONS CAN LEAD TO ABUSES ; WHEREAS , IN ORDER TO PREVENT SUCH ABUSES , PAYMENT OF THE REFUND SHOULD BE SUBJECT TO THE CONDITION THAT THE PRODUCT HAS NOT ONLY LEFT THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY BUT HAS ALSO BEEN IMPORTED INTO A NON-MEMBER COUNTRY AND , WHERE APPLICABLE , ACTUALLY MARKETED THERE ;
WHEREAS THE COMPETENT AUTHORITIES MUST VERIFY THAT PRODUCTS LEAVING THE COMMUNITY OR IN TRANSIT TO A PARTICULAR DESTINATION ARE IN FACT THOSE WHICH WERE THE SUBJECT OF CUSTOMS EXPORT FORMALITIES ; WHEREAS , TO THIS END , WHEN A PRODUCT CROSSES THE TERRITORY OF OTHER MEMBER STATES BEFORE LEAVING THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY OR REACHING A PARTICULAR DESTINATION , USE SHOULD BE MADE OF THE CONTROL COPY REFERRED TO IN ARTICLE 10 OF COMMISSION REGULATION ( EEC ) NO 223/77 OF 22 DECEMBER 1976 ON PROVISIONS FOR THE IMPLEMENTATION OF THE COMMUNITY TRANSIT PROCEDURE AND FOR CERTAIN SIMPLIFICATIONS OF THAT PROCEDURE ( 1 ), AS LAST AMENDED BY REGULATION ( EEC ) NO 1964/79 ( 2 ); WHEREAS , HOWEVER , IT SEEMS DESIRABLE , IN ORDER TO SIMPLIFY ADMINISTRATIVE PROCEDURES , TO PROVIDE FOR MORE FLEXIBLE ARRANGEMENTS IN THE CASE OF TRANSACTIONS COMING WITHIN THE TERMS OF TITLE IV , SECTION 1 , OF REGULATION ( EEC ) NO 223/77 , WHICH PROVIDES THAT WHEN A CARRIAGE OPERATION BEGINS WITHIN THE COMMUNITY AND IS TO END OUTSIDE IT NO FORMALITIES NEED BE CARRIED OUT AT THE CUSTOMS OFFICE OF THE FRONTIER STATION ;
WHEREAS IT MAY HAPPEN THAT BY REASON OF CIRCUMSTANCES BEYOND THE CONTROL OF THE EXPORTER THE CONTROL COPY AS AFORESAID CANNOT BE PRODUCED ALTHOUGH THE PRODUCT HAS LEFT THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY OR HAS REACHED A PARTICULAR DESTINATION ; WHEREAS SUCH A SITUATION MAY IMPEDE TRADE ; WHEREAS IN SUCH CIRCUMSTANCES OTHER DOCUMENTS SHOULD BE RECOGNIZED AS EQUIVALENT ;
WHEREAS THE ARRANGEMENTS PROVIDED FOR IN THIS REGULATION MAY BE ACCORDED ONLY TO PRODUCTS WHICH COME WITHIN THE TERMS OF ARTICLE 9 ( 2 ) OF THE TREATY ; WHEREAS IN THE CASE OF CERTAIN COMPOUND PRODUCTS THE REFUND IS FIXED NOT ON THE BASIS OF THE PRODUCT ITSELF , BUT BY REFERENCE TO THE BASIC PRODUCTS OF WHICH THEY ARE COMPOSED ; WHEREAS IN CASES WHERE THE REFUND IS THUS FIXED ON THE BASIS OF ONE OR MORE COMPONENTS IT IS SUFFICIENT IN ORDER THAT THE REFUND OR THE RELEVANT PART THEREOF MAY BE GRANTED THAT THE COMPONENT OR COMPONENTS IN QUESTION THEMSELVES COME WITHIN THE TERMS OF THE SAID ARTICLE 9 ( 2 ) OR DO SO NO LONGER SOLELY BECAUSE THEY HAVE BEEN INCORPORATED IN OTHER PRODUCTS ; WHEREAS , IN ORDER TO TAKE INTO ACCOUNT THE PARTICULAR STATUS OF CERTAIN COMPONENTS , A LIST SHOULD BE DRAWN UP OF PRODUCTS FOR WHICH THE REFUNDS ARE FIXED ON THE BASIS OF ONE COMPONENT ;
WHEREAS PRODUCTS SHOULD BE OF A QUALITY SUCH THAT THEY