FOR FREE CIRCULATION MUST IN PRINCIPLE BE OF AN IRREVERSIBLE NATURE ;
WHEREAS , HOWEVER , IT MAY HAPPEN , IN PARTICULAR WHEN THE DECLARANT IS NOT THE ACTUAL CONSIGNEE OF THE GOODS , THAT THEY ARE ERRONEOUSLY ENTERED UNDER THE FREE CIRCULATION PROCEDURE ALTHOUGH THEY WERE INTENDED TO BE SUBJECTED TO ANOTHER CUSTOMS PROCEDURE NOT INVOLVING THE COLLECTION OF ANY IMPORT DUTY ; WHEREAS , PROVIDING PROOF OF THIS MISTAKE IS PRODUCED TO THE COMPETENT AUTHORITIES AND THE GOODS ARE PLACED UNDER THE PROCEDURE FOR WHICH THEY WERE ORIGINALLY INTENDED , IT IS JUSTIFIABLE IN SUCH A CASE TO REPAY THE IMPORT DUTIES WHERE THEY HAVE BEEN PAID OR TO GRANT A REMISSION WHERE PAYMENT HAS BEEN DEFERRED ;
WHEREAS , IN ADDITION , CERTAIN SPECIAL SITUATIONS MAY ARISE WHICH INVOLVE NO NEGLIGENCE OR DELIBERATE ACTION ON THE PART OF THE DECLARANT AND WHICH MAY RESULT IN PREVENTING THE GOODS ENTERED FOR FREE CIRCULATION FROM BEING USED FOR THE PURPOSE FOR WHICH THEY WERE IMPORTED ; WHEREAS THIS APPLIES IN PARTICULAR TO GOODS WHICH ARE REFUSED BY THE IMPORTER BECAUSE THEY ARE DEFECTIVE OR DO NOT COMPLY WITH THE TERMS OF THE CONTRACT ON THE BASIS OF WHICH THEY WERE ENTERED FOR IMPORTATION ; WHEREAS , PROVIDED THESE SITUATIONS ARE DEFINED PRECISELY SO AS NOT TO MAKE THE BUDGET OF THE COMMUNITIES BEAR THE CONSEQUENCES OF RISKY COMMERCIAL TRANSACTIONS , IT IS ALSO JUSTIFIABLE TO REPAY OR REMIT THE DUTIES ON THESE GOODS IN SO FAR AS THE SAID GOODS ARE RE-EXPORTED FROM THE CUSTOMS TERRITORY OF THE COMMUNITY OR DESTROYED UNDER THE SUPERVISION OF THE COMPETENT AUTHORITIES ;
WHEREAS , IN ORDER TO FACILITATE THE TASK OF CHARITIES , IT IS ALSO DESIRABLE TO AUTHORIZE REPAYMENT OR REMISSION OF IMPORT DUTIES ON GOODS WHICH , AS THEY COULD NOT BE SOLD IN THE CUSTOMS TERRITORY AFTER BEING RELEASED FOR FREE CIRCULATION THERE , ARE TURNED OVER FREE OF CHARGE TO SUCH CHARITABLE ORGANIZATIONS ; WHEREAS THE DONATION OF SUCH GOODS TO CHARITABLE ORGANIZATIONS WHICH OPERATE IN THE CUSTOMS TERRITORY OF THE COMMUNITY CAN , HOWEVER , JUSTIFY THE REPAYMENT OR REMISSION OF IMPORT DUTIES ONLY IN SO FAR AS THE CHARITABLE ORGANIZATIONS CAN THEMSELVES BENEFIT FROM DUTY-FREE ENTRY IN RESPECT OF THE IMPORTATION FOR FREE CIRCULATION OF SIMILAR GOODS FROM THIRD COUNTRIES ;
WHEREAS ONLY THOSE SPECIAL SITUATIONS MOST FREQUENTLY ENCOUNTERED IN PRACTICE MAY AT THE PRESENT STAGE BE COVERED BY REGULATIONS RELATING TO REPAYMENT OR REMISSION OF IMPORT DUTIES ; WHEREAS IT IS ADVISABLE TO MAKE PROVISION FOR THE USE OF A COMMUNITY PROCEDURE IN ORDER TO DEFINE , WHERE APPROPRIATE , OTHER SITUATIONS WHICH ALSO WARRANT REPAYMENT OR REMISSION OF IMPORT DUTIES ;
WHEREAS THE PROVISIONS RELATING TO REPAYMENT OR REMISSION OF IMPORT DUTIES MUST ALSO BE APPLIED , WHEREVER NECESSARY , TO THE REPAYMENT OR REMISSION OF EXPORT DUTIES ;
WHEREAS THE OTHER SUBSTANTIVE AND FORMAL CONDITIONS UPON THE OBSERVANCE OF WHICH THE GRANT OF REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES IS CONDITIONAL