REFUND SHOULD BE SPECIFIED ; WHEREAS CERTAIN REGULATIONS PROVIDE THAT THIS DATE SHOULD BE THE DAY OF EXPORTATION ; WHEREAS THIS DAY SHOULD BE SO DETERMINED AS TO ACCORD WITH ECONOMIC REQUIREMENTS , ENSURE EQUAL TREATMENT FOR EXPORTERS IN MEMBER STATES AND REFLECT THE TENDENCY IN THE COMMUNITY TO CARRY OUT CUSTOMS CONTROLS AT THE PLACE OF PRODUCTION ; WHEREAS THE OPERATIVE DATE FOR DETERMINING THE ITEMS USED IN CALCULATING THE REFUND SHOULD ACCORDINGLY BE THAT ON WHICH THE CUSTOMS AUTHORITY ACCEPTS THE DOCUMENT IN WHICH THE DECLARANT STATES HIS INTENTION TO EXPORT THE PRODUCTS IN QUESTION AND QUALIFY FOR A REFUND ;
WHEREAS THE GENERAL RULES LAID DOWN BY THE COUNCIL PROVIDE FOR THE REFUND TO BE PAID UPON PROOF BEING FURNISHED THAT THE PRODUCTS HAVE BEEN EXPORTED FROM THE COMMUNITY ; WHEREAS , IN ORDER THAT THE CONCEPT OF " EXPORTATION FROM THE COMMUNITY " MAY BE INTERPRETED IN A UNIFORM MANNER , IT SHOULD BE SPECIFIED THAT A PRODUCT SHALL BE REGARDED AS HAVING BEEN EXPORTED WHEN IT LEAVES THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY ;
WHEREAS , IN VIEW OF THE SPECIAL SITUATION OF THE COMMUNE OF LIVIGNO IN ITALY , PRODUCTS DISPATCHED TO THAT COMMUNE SHOULD BE REGARDED AS HAVING LEFT THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY ;
WHEREAS IN THE MEMBER STATES PRODUCTS IMPORTED FROM THIRD COUNTRIES FOR CERTAIN USES ARE EXEMPT FROM LEVIES OR DUTIES ; WHEREAS , IN SO FAR AS THOSE OUTLETS ARE SUBSTANTIAL , COMMUNITY PRODUCTS SHOULD BE PLACED ON AN EQUAL FOOTING WITH SUCH PRODUCTS FROM THIRD COUNTRIES ;
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 THIRD COUNTRY ;
WHEREAS IT SHOULD BE VERIFIED 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 1 OF COMMISSION REGULATION ( EEC ) N 2315/69 ( 23 ) OF 19 NOVEMBER 1969 ON THE USE OF COMMUNITY TRANSIT DOCUMENTS FOR THE PURPOSE OF APPLYING COMMUNITY MEASURES FOR VERIFYING THE USE AND / OR DESTINATION OF GOODS , AS LAST AMENDED BY REGULATION ( EEC ) N 690/73 ( 24 ) ; 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 COMMISSION REGULATION ( EEC ) N 304/71 ( 25 ) OF 11 FEBRUARY 1971 , AS AMENDED BY THE ACT OF ACCESSION ( 26 ) , WHICH PROVIDES THAT WHEN A