COUNCIL DIRECTIVE 69/73/EEC OF 4 MARCH 1969 ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION IN RESPECT OF INWARD PROCESSING ( 3 ) , WHICH LAYS DOWN THE CONDITIONS UNDER WHICH COMPENSATING PRODUCTS RESULTING FROM AN INWARD PROCESSING OPERATION MAY BE ENTERED FOR FREE CIRCULATION IN THE COMMUNITY ; WHEREAS , THEREFORE , PARTIAL EXEMPTION IS NORMALLY ACCORDED IN RESPECT OF THE GOODS IN QUESTION ;
WHEREAS IN ORDER TO PREVENT ANY SPECULATION , EXEMPTION MUST BE REFUSED WHERE GOODS RETURNED TO THE CUSTOMS TERRITORY OF THE COMMUNITY ARE GOODS WHICH , AT THE TIME OF EXPORT , WERE THE SUBJECT OF CUSTOMS FORMALITIES WITH A VIEW TO THE GRANT OF REFUNDS OR OTHER AMOUNTS DUE UPON EXPORT WITHIN THE FRAMEWORK OF THE COMMON AGRICULTURAL POLICY ; WHEREAS DEROGATION FROM THIS PRINCIPLE MAY HOWEVER BE ALLOWED , PROVIDED THAT THE SUMS PAID OUT ARE REFUNDED OR THAT ALL MEASURES ARE TAKEN TO AVOID PAYMENT , WHERE EVIDENCE IS FURNISHED TO THE COMPETENT AUTHORITIES THAT IT IS ON ACCOUNT OF CIRCUMSTANCES NOT BROUGHT ABOUT BY THE EXPORTER THAT THE GOODS ARE RETURNED TO THE CUSTOMS TERRITORY OF THE COMMUNITY ; WHEREAS IT MUST ALSO BE ENSURED IN SUCH CIRCUMSTANCES THAT COMMUNITY PROVISIONS CONCERNING THE IMPLEMENTATION OF THE SYSTEM OF EXPORT LICENCES AND ADVANCE FIXING CERTIFICATES HAVE BEEN DULY COMPLIED WITH ;
WHEREAS , IF RETURNED GOODS HAVE BEEN THE SUBJECT , AT THE TIME OF THEIR EXPORTATION FROM THE CUSTOMS TERRITORY OF THE COMMUNITY , TO PAYMENT OF AN EXPORT DUTY , ADMISSION OF THESE GOODS UNDER THE RETURN ARRANGEMENTS GIVES THE RIGHT TO REPAYMENT OF AMOUNTS COLLECTED UNDER THESE TERMS ;
WHEREAS RETURNED GOODS SHOULD BE ADMITTED TO THE CUSTOMS TERRITORY OF THE COMMUNITY WHOLLY OR PARTLY FREE OF IMPORT DUTIES ONLY ON CONDITION THAT THEY ARE THE SAME GOODS THAT WERE PREVIOUSLY EXPORTED AND HAVE NOT UNDERGONE ANY TREATMENT WHILE OUTSIDE THE COMMUNITY OTHER THAN THAT NECESSARY TO MAINTAIN THEM IN GOOD CONDITION , SUBJECT TO ANY EXCEPTIONS DULY SUBSTANTIATED ; WHEREAS SUCH AN EXCEPTION MAY BE MADE WHERE THE TREATMENT UNDERGONE BY GOODS HAS CONSISTED OF REPAIR OR RESTORATION TO GOOD CONDITION WHICH WAS NECESSARY AS A RESULT OF UNFORESEEABLE CIRCUMSTANCES ARISING OUTSIDE THE CUSTOMS TERRITORY OF THE COMMUNITY , PROVIDED THAT THE VALUE OF SUCH GOODS HAS NOT BEEN INCREASED BY VIRTUE OF SUCH TREATMENT AS COMPARED WITH THEIR VALUE WHEN THEY WERE EXPORTED FROM THE CUSTOMS TERRITORY OF THE COMMUNITY ;
WHEREAS THE GRANTING OF TOTAL OR PARTIAL EXEMPTION MUST BE SUBJECT TO THE PRODUCTION OF PROOF THAT THE GOODS ENTERED FOR FREE CIRCULATION SATISFY THE CONDITIONS FOR THE GRANT OF TOTAL OR PARTIAL EXEMPTION ; WHEREAS IT MIGHT BE MADE EASIER FOR THE PERSON CONCERNED TO PRODUCE SUCH PROOF , IF , WHEN THE GOODS ARE EXPORTED , HE OBTAINS A DOCUMENT CONTAINING THE NECESSARY INFORMATION TO ENABLE THE GOODS TO BE IDENTIFIED IN THE EVENT OF THEIR BEING RETURNED TO THE CUSTOMS TERRITORY OF THE COMMUNITY ; WHEREAS