THERE SHOULD BE ESTABLISHED A COMMUNITY CONTROL PROCEDURE FOR THE END-USE OF GOODS ;
WHEREAS , IN ACCORDANCE WITH EXISTING PRACTICE , IT IS NECESSARY TO PROVIDE THAT THE GOODS CAN BE TRANSFERRED WITHIN THE COMMUNITY ; WHEREAS IT IS MOREOVER APPROPRIATE THAT , HAVING REGARD TO THE OBJECTIVES OF THIS REGULATION , THERE SHOULD BE PROVISION THAT , WHEN CONSIGNED FROM ONE MEMBER STATE TO ANOTHER , THE GOODS SHOULD BE ACCOMPANIED , AS FAR AS THE COMPETENT CUSTOMS OFFICE IN THE MEMBER STATE OF DESTINATION WHERE THE CUSTOMS FORMALITIES ARE CARRIED OUT WHICH ENABLE THE TRANSFEREE TO TAKE CHARGE OF THE GOODS , BY THE CONTROL COPY T 5 PROVIDED FOR IN 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 ( 5 );
WHEREAS , IN VIEW OF THE TARIFF BENEFIT ATTACHING TO THE PARTICULAR END-USE CONCERNED , IMPORTERS ARE NORMALLY IN A POSITION TO PUT THE GOODS INTO FREE CIRCULATION IN FULL KNOWLEDGE OF THE CIRCUMSTANCES ; WHEREAS THE DECLARATION THAT THE GOODS WILL BE PUT TO THE PRESCRIBED END-USE MUST , IN PRINCIPLE , BE OF AN IRREVERSIBLE NATURE ; WHEREAS , HOWEVER , WHERE FOR REASONS RELATING EITHER TO THE CIRCUMSTANCES OF THE HOLDER OF THE AUTHORIZATION OR TO THE GOODS THEMSELVES IT IS IMPOSSIBLE FOR THE GOODS TO BE PUT TO THE PRESCRIBED END-USE , PROVISION SHOULD BE MADE FOR SUCH GOODS TO BE ADMITTED FOR NORMAL HOME USE OR EXPORTED OUTSIDE COMMUNITY CUSTOMS TERRITORY OR DESTROYED UNDER CUSTOMS SUPERVISION ;
WHEREAS THE MEASURES PROVIDED FOR IN THIS REGULATION ARE IN ACCORDANCE WITH THE OPINION OF THE COMMITTEE ON COMMON CUSTOMS TARIFF NOMENCLATURE ,
HAS ADOPTED THIS REGULATION :
ARTICLE 1
THIS REGULATION SHALL DETERMINE THE CONDITIONS TO BE APPLIED TO GOODS PUT INTO FREE CIRCULATION UNDER A FAVOURABLE TARIFF ARRANGEMENT BY REASON OF THEIR END-USE .
HOWEVER , THIS REGULATION SHALL NOT APPLY TO THE GOODS LISTED IN THE ANNEX HERETO .
ARTICLE 2
FOR THE PURPOSES OF THIS REGULATION , ' AMOUNT OF UNCOLLECTED IMPORT DUTIES ' SHALL MEAN THE DIFFERENCE BETWEEN , ON THE ONE HAND , THE AMOUNT OF IMPORT DUTIES WHICH RESULT FROM THE APPLICATION OF THE FAVOURABLE TARIFF ARRANGEMENT REFERRED TO IN ARTICLE 1 AND , ON THE OTHER HAND , THE AMOUNT OF IMPORT DUTIES WHICH WOULD BE DUE IF THAT ARRANGEMENT DID NOT APPLY . THE OPERATIVE DATE FOR DETERMINING THE AMOUNT OF UNCOLLECTED IMPORT DUTIES SHALL BE THE DATE OF ACCEPTANCE BY THE COMPETENT AUTHORITIES OF THE ENTRY FOR RELEASE OF THE GOODS INTO FREE CIRCULATION .
FOR THE PURPOSES OF THIS ARTICLE , ' IMPORT DUTIES ' SHALL INCLUDE CUSTOMS DUTIES AND CHARGES HAVING EQUIVALENT EFFECT , AGRICULTURAL LEVIES AND OTHER IMPORT CHARGES PROVIDED FOR UNDER THE COMMON AGRICULTURAL POLICY OR UNDER THE SPECIFIC ARRANGEMENTS APPLICABLE , IN PURSUANCE OF ARTICLE 235 OF THE TREATY , TO CERTAIN GOODS RESULTING FROM THE PROCESSING OF