CELEX: 51975PC0685
Language: en
Date: 1975-12-23
Title: Proposal for a COUNCIL REGULATION on the repayment or remission of import duties or export duties (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (75) 685
Vol. 1975/0252
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 ---pagebreak--- COMMISSION. OFTHEJEUSOPEAN COMMUOTTIES
                                   COM(75)685 final
                                   Brussels , 23 December 1975
                           Proposai for a
                         COUNCIL REGULATION
                  on the repayment or remission of
                  import duties or export duties
           ( submitted to the Council by the Commission )
   CC^(75 ) 685 final
 ---pagebreak---                                   ETUNATORY I TS:0RAJ:3/ ^I
 1.       The provisions , in force in each of tho lleraber " States of the Community
in certain circumstances , in every . case provide for the possibility of the re­
payment or remission of import duties to which goods are put into free circu­
lation on. their territories .are liable .     ... .
          Although these national provisions relating to repayment or remission
of import duties differ considerably in scope from one Member State to another ,
they are all based on two main principles , i.e.' t
          a ) where an error has been made in the assessment of the amount on the
duties paid or to be paid ;                        -
          b ) where it is impossible for the person concerned to use the products
put ' into free circulation for their purpose intended .
          The first principle derives from the existence of provisions of general
application relating to the recovery of payment made by mistake ; the second
is based on the fairness5 which should be shown to persons acting in good' faith .
                                     ,                      .
          These national provisions must quickly give place to Community regu­
lations for two reasons :
        , – Firstly , any distorsion in treatment should be eliminated , among Commu­
nity importers of products from third countries ;
          - Secondly , the cases in which K ember States may revise entitlements of
the Communities ' own resources pursuant to Article 2 of Council Regulation
(HEC/Eurat om/EC SC ) No 2/7I of 2 January 1971 implementing the Decision of 21
April 1970 on the replacement of financial contributions from Member States
by the Communities' own resources * should be specified precisely .
* O.J. No L 3 of 5.1.1971 » P. 1
 ---pagebreak--- 2.       This proposal for a regulation meets "both of these requirements , and.    .
 like the provisions now in foroo in the Kember States on this subject , it is
based on the two principles set out above .                                         •
         I. Khere an error has been made in the determination of the amount
             of the duties paid or to be paid
3.       Such an error may be purely material ( error of calculation or copying ).
It may also , and this applies to most cases , be a mistake in interpretation
of the law : this occurs where the authorities apply the elements of taxation
( value for customs purposes , origin , tariff classification , etc .) inaccurately
or incompletely or where they tax goods not subject to import duties (because
it is intended for special purposes , for instance ).
         Articles 2 and 3 of this proposed regulation lay down the conditions
under which repayment or remission of import duties may be granted in these
various cases .
4.       Provided that the good faith of the actual consignee of the goods is
established , it is advisable to add to the mentioned above errors in the do Lor*-    I
mination of the amount of the duties paid or to be paid , those cases in which
the said goods are erroneously declared for free circulation whereas , considering
the purposes for which they were intended , they ought to have been placed under
a different customs regime (bonded warehouse , inward processing , etc .). A situa-
                                                                                      l
tion of this kind may arise in particular where the declarant of the goods is
not the actual consignee but a professional declarant acting for his own account
on insufficiently accurate instructions .
         Articles 4 and 5 of this proposed regulation specify the conditions under
which repa.yi.ient or remission of import duties may be granted in such circumstances
 ---pagebreak---         II , Where it is impossible for tho person concerned to use the pro­
             ducts for free circulation for the purpose intended
5. .    This principle , the corollary of which must be the re–exportation of
goods put into free circulation or their destruction, under the supervision    '
of the competent authorities , is applied in degrees varying from only IIember
State to another. Some Ilember States apply it to a minor extent , restricting
themselves merely to following the measures recommended internationally ( in
particular by the Customs Cooperation Council )* Others have attributed more
importance to it in view of the specific cases which they have been called
upon to resolve *
        Tho Conanission is of the opinion that in this field due account should
be taken of the fact that , thanks to the many and wide-ranging facilities
offered by the Community or national customs regulations ( existence of ware­
housing systems and temporary admission , opportunity of examining goods before
they are admitted into free circulation,' etc .), importers are normally able
to enter a product for free circulation with full knowledge of the facts . The
Commission therefore considers that entering a product for free circulation
must in principle be of an irreversible nature .
 ---pagebreak---                                     - 4 -
6.       However , exceptions to the principle of irreversibility of entry            •
for free circulation have to he provided, for in the interests of importers
who are faced with certain special situations which imply no negligence or            *
deliberate action on their part and which have the effect of preventing the
use of goods for the jjurposes for which they were entered for free circulation .
         Apart from the case already quoted of goods erroneously declared for
free circulation , the Commission considered it justifiable to grant repayment
or remission of import duties in the following cases :
         a ) defective goods or goods which do not meet the terms of the contracts
as a result of which they were entered for free circulation (Art . 6 );
         b ) goods which it has not been possible , for a reason which is not
the fault of the declarant , to deliver to the consignee (Art . ll(l ) ( a ) );
         c ) goods addressed by the consignor to the consignee in error (Art . 11 ( l )
00 );
         d ) goods found to be unsuitable for the use for which the consignee
intended them , because of a material error in his order for them (Art . ll(l )
( c ) );
         e ) goods the consignee 's intended use of which is either not feasible
or considerably restricted as a result of measures of a general nature taken
by an authority or body with power of to take decisions in such matters after
the date on which the goods were released for free circulation (Art . ll(l ) ( d ) );
                                                         •   • • •
 ---pagebreak---                                         ^ I»
          f ) goods for which complete or. partial exemption from customs duties
which was requested at the time when the declaration for admission to free cir­
culation of the goods in question was lodged is refused to the consignee after
release has been granted (Art . 11 ( l ) (e ) )i
            .
          g ) goods which reached the consignee after the contractual' delivery-
date and consequently were entered for free circulation (Art . 11 ( l ) ( f) ).
          Articles 7 to 10 with respect to defective goods or goods which do
not meet the terms of the contract ) and Articles 12 and 13(with respect to
other goods in ono or other of the abovementioned situations in this proposal
for a regulation ) lay down the conditions under which repayment or remission
of import duties may be granted in these various cases ,
7*        Furthermore , in order to facilitate the work of charitable organi­
zations , the Commission recommends also granting repayment or remission of
import duties relating to goods which cannot be sold in the Community and are
supplied free of charge to such organizations by the importer. As such organi­
zations operate in the customs territory of the Community, however this
arrangement will have to be made subject to the condition that they may benefit
from duty-free entry where similar goods from third countries are imported
for free circulation (Art « 11 ( l ) (g ) )•
8.        Although the Commission considers that the provisions briefly analysed
above form a coherent whole in themselves , well suited to the various situations
which are most likely, to arise in practice , it does not rule out the possibility
of supplementing them if the need to do so becomes apparent * This is the purport
of Article 14 of this proposed regulation , which will make it possible , where
appropriate to settle at Community level special situations which may warrant
equitable treatment *
 ---pagebreak---             Where on their exportation from the Community goods are liable to
  export duties ( e.g. , agricultural levies ) it is axiomatic that the abovemen-
  tioned provisions , which may cover situations likely to arise in the case of
  exportation ( e.g. , those relating to repayment or remission where there is a
  mistake in the determination of the amount to be collected ), must be applied
  mutatis mutandis (Art . 15 ) .
" 10 »      As the cases in which repayment or remission of import duties or
  export duties can bo granted are thus well defined , it remains to determine
  the technical conditions to which the grant of repayment or remission must be
  subject . This is the purpose of Articles 16 to 18 , which lay do n in particu­
  lar the conditions which the request for repayment or remission     ust satisfy
  and determine the formalities to be observed when the re–export At ion of the
  goods is through a customs office other than the one with which the request
  was lodged ( and which may be located in another Ilember State ).
  11 .      As regards the final provisions of tliis proposed regulation , their
  main effect is to define the status of the rules relating to repayment or re­
  mission of import duties or export duties vis-a-vis national provisions which
  should not be abolished (Article 20 concerning debtors known to be insolvent )
  or Community provisions compliance with which should be enforced (Article 22
  relating to the effects of repayment or remission of import duties on the
  import licences or advance–fixing certificates provided for in the common
  agricultural policy ).
 ---pagebreak---            Another object of these final provisions is to assign to the Committee
on Duty-free Arrangements provided for in Article 7 of Council Regulation (ZEC )
Ho 1798/75 * the task of examining all matters relating to the implementation
of the proposed regulation and of expressing an opinion on the proposals made
by the Commission for the purpose of formulating provisions required to gua­
rantee its uniform implementation throughout the Community.
12 .       The cases of repayment or remission of import or export duties provided
for by this proposal for a regulation , all justified by legal or economic con­
siderations which it is difficult to contest , are very much the same as those ,
in all but a few marginal situations , provided for in the legislation of the
majority of this regulation on the Community is budgetary receipts will be but
negligible . The introduction   of precise Community provisions will make it
possible to define the conditions relating to the revision of an established
entitlement of the Communities' own resources within the meaning of Article 2 ( 2 )
of Council Regulation (EDC/Euratom/EC SC ) No 2/7I *, and thus the achievement
of a better Own Resources control .
13 .       As it is based on Articles 43 and 235 of the Treaty establishing the
European Economic Community , this proposal for a regulation , adoption of which
by the Council will constitute fresh progress in the building of the Customs
Union , requires the opinion of the European Parliament * In view of the purpose
of the Regulation , the Commission also considers it desirable to refer it to
the Economic and Social Committee for its Opinion .
* O.J. No L 184 of 15.7.1975 , p . 1
  O.J. No L 3 of 5.1.1971 , p . 1
 ---pagebreak---                    ■proposai for a Council Régulation
             on the repayment or remission of import duties
                              or export duties
THE COUNCIL OF THE EUROPEAN GOIffllUNITIES ,
Having regard -to the Treaty establishing the European Economic Community ,
and in particular Articles 43 and 235 thereof ,
Having regard to the proposal from the Commission,
Having regard to the Opinion of the European Parliament ,
Having regard to the Opinion of the Economic and Social Committee ,
Whereas , in accordance with Article 10 ( l) of the Treaty , entry for free
circulation in the Community »;•' &-ods imported from third countries in­
volves the collection of the import duties to which such goods are subject ;
whereas , in compliance with the provisions of Council Directive of 4 Martsh
1969, on the harmonization of provisions laid down by law , regulation or
administrative action for deferred payment of customs duties , charges having
equivalent effect and agricultural levies (*) , payment of these import
duties may , subject to certain conditions , be. deferred,
Whereas the amount of the import duties paid or deferred may prove to be
higher than that legally due , either owing to an error of calculation or
transcription or owing to the application of inaccurate or incomplete tax
criteria , in particular with regard to the type , value or origin adopted
for the determination of this amount ; whereas it may also happen that as
a result of an error, the entry of an article foy free circulation gives
rise to the assessment of an amount of import duty to which , under the
provisons in force , that article is not subject } whereas in these different
cases , it is justifiable either to repay or to remit the sums not due ;
                                                              • • •/• • « •
(*) OJ No L 58 of 8.3.1969 , P. 14
 ---pagebreak---  Whereas , bearing in .{nin'd..^I;e facilities offered them "by the customs regu­
 lations and in particular lay the1, existence of warehousing and temporary
 admission regimes , importers are normally, able to enter an article for
 free circulation with full knowledge of the facts ; whereas , therefore ,
 the entry of an article into free circulation must in principle be of an
 irreversible nature ;                -
"Whereas , however , it may happen in particular . that , when the declarant
 is not the actual consignee of the goods , the latte* may be erroneously
 declared under the free circulation procedure although they were intended
                                                               i
 to be subjected to another customs procedures not involving the collection
 of any import duty ; whereas , providing prfcof of this mistake is produced
 to the- competent authorities and the goods are assigned the destination
 initially planned , it is justifiable in such a case to repay the import
 duties where they, have been paid or to grant a remission where they have
 been deferred ;
 Whereas , in addition, certain special situations may arise which involve
 no negligence or deliberate action on the part pf 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 meet the terms of the contract on the basis of
 which they were . entered for free circulation ; whereas , provided these
 situations are defined precisely so as not to make the budget of the
 Communities fear the consequences, of risky commercial transactions , it is
 also justifiable t 9 repay or remit the duties on these goods insofar as
 the . said goods are re-exported from the customs territoiy of the Community
 or destroyed under the supervision of the competent authorities j
 ---pagebreak---                                      - 3 -
   Whereas , in order to facilitate the work of charitable organizations ,
   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 entered for free circulation there , are returned free of charge to
  these charitable organizations ; whereas the donation of such goods to
   charitable organizations which operate in the customs territory of the
   Community oan , however , only justify the repayment or remission of import
  duties insofar as these charitable organizations can themselves benefit
   from duty-free entry in respect of the importaiion 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 customs duties ; whereas it is advisable to
  make provision Jbr the use of a Community procedure in order to define ,
  where appropriate , other situations which also warrant , as equitable
  treatment , repayment or remission of import duties ;
  Whereas the provisions relating to repayinent or remission of import duties
  must also be applied ., wherever necessaify , to the repayment or remission
  of export duties ;
  Whereas the other conditions as to form and substance upon the observance
  of which the grant of repayment or remission of . import duties or export
  duties is conditional must be specified ; whereas it is advisable in
  particular to lay down the time within which the person concerned may
  lodge an application with the competent authorities for this purpose ;
   Whereas the repayment or remission of import or export duties necessarily
   involves revision of an established entitlement of own resouroes , within
  the meaning- of Article 2 (2 ) of Council Regulation ([ EEC , Euratom , ECSC)
  Ho . 2/71 of 2 January 1971 » implementing the Decision of 21 April 1970
   on the replacement of financial contributions from ■ Member States by the
   Communities ' own ressources ; (*)
(*) 0J Uo L 3 of 5.1.1971 , p.l
 ---pagebreak---  Whereas it is important to ensure the uniform implementation of the pro­
visions of this Regulation and,' to this end, "to lay down a Community
procedure "by vrhich the" detailed rules for its application within an
appropriate period may be' adopted; whereas the assistance of the Committee
on Duty Free Arrangements' set up by Regulation (EEC) Ho 1798/75 °f the
 Council of 10 July 1975 on the importation free of Common Customs Tariff
duties of ' educational , scientific and cultural materials (*) should be
 sought in'order to establish close and effective cooperation between the
Member States and the Commission in this field ;
Whereas the provisions of this Regulation concern repayment or remission
of the various import duties and export duties , and whereas they result
from the implementation of the common agricultural policy or the implemen­
tation of the Treaty provisions relating to the Customs Union ; whereas ,
in the latter respect , the provisions of the said Treaty do not confer
on the Community Institutions the power to adopt mandatory provisions
concerning repayment or remission of import duties or export duties ;
whereas it is accordingly necessary also to base the provisions' 'of this
Regulation on Article 235 *        •
HAS ADOPTED THIS REGULATION :
                               , Article 1
1,' This Regulation lays down the conditions under which import or export
    duties shall be repaid or remitted.
2, For the purposesof this Hegulation
    a) import duties shall mean customs duties and charges having equivalent
       effect , ancl agricultural levies and other import oharges laid down
       under the common agricultural policy or under the specific arrange­
       ments applying under Article 235 of       Treaty to certain goods
       produced by the processing of agricultural products ;
 (*) OJ KO L 184 Of 15.7.1975 » P. 1
 ---pagebreak---                                          5
     b ) export duties shall mean agricultural levies and other export charges
         laid down under the common agricultural , policy or under the specific
         arrangements applying under Article 235      "the Treaty to certain goods
         produced by the processing of agricultural products ;
     c) repayment shall mean the total or partial refund of import or export
         duties which have been paid }
     d ) remission shall mean the complete or partial waiving of import or export ,
         duties which have been entered in the accounts by the authority respon­
         sible for their collection, but which have not yet been paid .
                                     TITLE I
       ■             Repayment or remission of import dutie s
A * Calculation or copying errors made in working out the amounts due
                                     Article 2
1 * Import duties shall be repaid or remitted insofar as the competent authori­
     ties, are satisfied that , by reason of a calculation or copying error , the
     amount of duties calculated as due is higher than that which was lawfully
   ■ chargeable .
2 . Import duties shall be repaid or remitted for the reasons set out in para­
     graph 1 on the submission of an application to the appropriate customs office
     within a period of three months from the date those duties were entered in
     the accounts of the authority. ..responsible for their collection .        ,
     However, where ^ within the above-mentioned period , the competent authorities
     themselves discover an error in the calculation of the amount of import duties
     duej they shall repay or remit at their own initiative ;                 '
                                                               , • • • /« • •
 ---pagebreak---                                                    èr
B. Cases where there is no customs debt , or where the amount due is calculated
 v on the basis of inaccurate or incomplete information ' regard in,? the
    el.r. -'.eri.ts of taxation ...
                                               Article 3        '
                            '     1  *   . , r.  '      ' ■'   ■ ' .
    1 * Import duties shall be repaid or remitted insofar as the competent autho­
           rities are satisfied that the amount of duties calculated as . due
           – relates to goods in respect of which a customs debt has feither not arisen
               or has been settled :
  •        or          • -
           ♦•..exceeds the amount lawfully due because the information on which its
                                                      '    * '             . .
               assessment was based was inaccurate or incomplete .
    2 . Import duties shall be repaid or remitted for the reasons set out in para­
           graph 1 on the submission of ariapplication-to the appropriate customs of­
        •; fice within a period of 12 months from the date those duties were entered
           in the accounts of the authority responsible for their collection .
           However , where , within the above-mentioned period , the competent authori­
           ties themselves discover that one of the cases described in paragraph 1
           applies , they shall repay or remit at their own initiative * w .
           When the competent authorities are not in possession of all the information
           they need in order to repay or remit import duties,' -they shall inform the
     '     declarant accordingly so that he may provide this information within a
    >: - period to be prescribed by those authorities .
C. Goods entered in error for free circulation
                                       .        Artide 4
 - 1 . Import duties sliall be repaid , or remitted insofar as the compotent autho­
           rities are satisfied that the amount of duties calculated as due relates
           to goods which were entered in error for free circulation instead of being
           placed under another customs regime .
                                                                     * • •/ • • •
                                                                                        I
 ---pagebreak--- Import duties shall be repaid or remitted for the reasons set out in
paragraph 1 on the' submission of an application to the appropriate customs
office within a period of 3 months from the date those duties were entered
in the accounts of the authority responsible for their collection .
                              Article 5
Repayment or remission of import duties in respect of the goods specified
in Article! 4 ( l ) shall be subject to the following conditions :
a ) the competent authorities must be satisfied that t
    – any use of the goods in question has not contravened the conditions
      of the customs regime under which they should have been placed .
    – at the moment the goods were entered for free circulation it was
      already the intention of the person to whom they were consigned to
      place them under the customs regime in question *
                      . r -
    – the goods put into free circulation are the same as those for which
      the benefit of the other customs regime ia requested ;
b ) the goods entered in error for free circulation must be entered for
    the customs regime under which it is shown they should in fact have
    been t> laced .
 ---pagebreak---                                        - 8 -
D » Defective goods anc* goods not in accordance with contract                          1
                                      Article 6
    1 . Import duties shall be repaid or remitted insofar as the competent authori­
        ties are satisfied that the amount of duties calculated as due relates to
        goods rejected by the importer as defective or for any reason not in accord-
        dance with the contract in pursuance of which the goods were put into free
        circulation .
        For the purposes of this Regulation , defective goods shall bo deemed to
        include goods damaged in transit before arrival at or during the period
        they remain at the customs office where they are entered for free circu­
        lation .
    2 » Import duties shall be repaid or remitted for the reasons set out in para­
        graph 1 on the submission of ar. application to the appropriate customs office
        within a period of 12 months from the date those duties were entered in the
        accounts of the authority responsible for their collection .
        However , the competent authorities may permit   this time limit to be exceeded
        in exceptional cases where there is good reason for doing so .
                                      Article 7
    1 . Repayment or remission of import duties on the goods specified in Article
        6 ( l ) shall be conditional upon the re-exportation of the goods outside the
        customs territory of the Community under the control of the competent autho­
        rities .
        However , the person concerned may , when circumstances permit , be authorised
        to destroy the goods at his own expense and under the control of the compe­
        tent authorities instead of exporting them .
                                                                • • •/ • • •
 ---pagebreak--- Where such authorised destruction of the goods results in the production
of waste or scrap products which are not themselves exported, outside the
customs territory of the Community , any import   duties to which those waste
                                                        • ■   s     .
or scrap products may be liable shall be charged in accordance with the
rules of assessment applicable to them at the date of destruction .
The customs formalities relating to the re-oxportat ion or destruction of
the goods under tho conditions laid down in paragraph 1 must be completed
within a period of two months from the date of the competent authorities *
decision to repay or remit .
Where the competent authorities consider it possible , they may, at the
request of the person concerned , authorise the customs formalities relating
to the re-exportation or destruction of the goods to be completed before
having ruled on the application for repayment or remission . Such an autho­
risation shall be entirely without prejudice to the decision of the compe­
tent authorities on that application .
In addition , the competent authorities must be satisfied that l
a ) the goods were already defective or not in accordance with contract at
    the time when the entry for free circulation was accepted ;
b ) the goods have not been used , except for such initial use. as may have
    been necessary to establish that they were defective or not in accordance
    with contract ;
c ) the goods in respect of which repayment or remission of import duties is
    claimed are the same goods as those which were imported for free circu­
    lation .
 ---pagebreak---                             -   - - 10 »
                                 Article 8
Where it is not the complete article that is re-exported or destroyed , hut
one or several parts or components of th?.t article , the amount to be repaid
or remitted shall be the difference between the amount of import duties on the
complete article and the amount of import duties which would have been char­
geable on the remainder of the article if the latter had beci put into free
circulation in the state on the date on which the complete article was put
into, free circulation .
Where by virtue of the rules concerning the tariff classification of goods
the amount of import duties on the remainder of the article exceeds the
amount of import duties on the complete article , the competent authorities
shall recover the difference between these two amounts .
                                 Article 9
Import duties shall not be repaid or remitted in respect of goods :
a ) which before being entered for free circulation had been imported tempo­
    rarily for testing , unless the competent authorities are satisfied that
    the fact that the goods were defective or not in accordance with contract
    could not normally have come to light in the course of testing;
b ) which have been put into free circulation in pursuance of a contract of
    sale the terms of which , and in particular the selling price , had been
    drawn up in the light of the defective nature of the goods .
 ---pagebreak---                                     Article 10                   1
The provisions of Articles 6 to 9 shall not apply to goods sold "by the impor­
ter after it had been ascertained that they wore defective . or not in accordance
with contract# .
                  ^                                        £
Goods in a spécial situation
 \
                                    Article 11                         ,
1 ... Import duties shall be repaid or: remitted , insofar as the competent autho­
      rities are satisfied that the amount of duties calculated as due relates
      to goods in one of the following special situations :
      a ) goods which, through no fault of the declarant , it has not been possible
          to deliver to the consignee ;                                  .
      b ) good3 addressed to the consignee in error by the consignor}
      c ) goods found to be unsuitable for the use for which the consignee intended
          them because of a factual error in his order}      • :   •
      d ) goods , the use of which by the consignee for the purpose intended is
          prevented or materially restricted as a result of measures of a general
          nature taken after the data of clearance by an authority or other body
          having the appropriate power of decision ;
      e ) goods, in respqet of which an application for total or partial duty
          relief , submitted at the time of delivery of the entry for free circu­
          lation for those goods , is refused after the goods have been cleared ;
 ---pagebreak---                                     •*» 12 •»
    f ) goods which reach the consignee after the binding delivery dates stipu­
        lated in the contract in pursuanoo of. .which the goods were put into free
        circulation ;
    g) goods which it has not been possible to' sell in the customs territory of
        the Community and which are delivered free of charge to charitable todies :
        - carrying out their activities in a third country , provided that they
           are represented in the Community
        or
        - carrying out their activities in the customs territory of the Community,
          provided that they are eligible for relief in the case of importation
           for free circulation of similar goods from third countries *
2 . Import duties shall be repaid or remitted for one of the reasons set out in
    paragraph 1 on the submission of an application to the appropriate customs
    office within a period of six months from the date those duties were entered
                                                              ;         *<•
    in the accounts of the authority responsible for their collection .
    However , the competent authorities may permit this time limit to be exceeded
    in exceptional cases where there is good reason for doing so .
                             t '
                                   Article 12
1 . Repayment or remission of import duties on goods specified in Article 11 ( l )
    shall , except where the goods in question are destroyed by order of a public
    authority or where they are delivered free of charge to charitable bodies
    carrying out their activities ' in the Community , be conditional under the con­
    trol of. the competent authorities upon their re-exportation/outside the cus­
    toms territory of the Community .
    However , the person concerned may, when circumstances permit , be authorised
    to destroy the goods at his own expense and under the control of the competent
    authorities instead of exporting them .
                                                                       t
                                                                 • A •/ • • •
 ---pagebreak---                                       i- 13 *
     llhere such authorised, destruction of the goods results in the' production
     of waste or scrap products which are not themselves exported outside the
   • customs territory of the Community ^ any import duties to which those waste
     or scrap products may be liable shall be charged in accordance with the rules
     of assessment applicable to them at the date of destruction#
2 . The customs formalities relating to the re–exportation or destruction of the
     goods under the conditions laid down in paragraph 1 must be completed within
     a period of two months from the date of the competent authorities' decision
     to repay or remit .
     Where tho competent authorities consider it possible , they may at the request
     of the person concerned , authorise the customs formalities relating to the
     re–exportation or destruction of the goods to be completed before having
     ruled on the application for repayment or remission of import duties * Such an
     authorisation shall be entirely without prejudice to the decision of the com­
     petent authorities on that application .
                                                                 1.
3 . In additionj the competent authorities must be satisfied that ;              /
     a ) the goods have been neither sold by the importer nor used , except for
         such initial use as may have been necessary for the ascertainment of the
         factual evidence supporting the request for repayment ;
     b ) the goods in respect of which repayment or remission of import duties is
         requested are the same goods as were imported free circulation .
                                    Article 13
Where it is not a complete article that ,i.s re-exported or destroyed , but one
or more parts of components or that article , the provisions of Article 8 shall
apply .
                                                             * •    • • •
 ---pagebreak---                                       - 14 -
F« Other situations which may give rise to "the repayment or remission of
   import dutieg , s
                                    Article 14
   Import duties may be repaid or remitted in situations resulting from special
   circumstances , in which no negligence or deception may be attributed to the
   person concerned and which warrant equitable treatment .
   The conditions under which the provisions of the previous paragraph' are to
   apply shall be determined in accordance with the procedure luid down in
   Article 23 ( 2 ),
                 • ' -■  -          TITL3 II
                     Repayment or remission of export
                                     duties                      .
                                    Article 15
   The provisions of Articles 2 , 3 and 14 of this Regulation shall apply, as
   appropriate , to repayment or remission of export duties .
                                  • TITL3 III
                     Provisions concerning applic ations
         for repayment or remission of import or export duties
                                    Article 16
   Import or export duties shall be repaid to or remitted in favour of only
   the person who paid or is liable to pay those duties , or any person to whom
   his rights are assigned
   Save where the competent authorities repay or remit at their own initiative
   in accordance with the provisions of Article 2 (2 ) t second subparagraph , or
   Article 3 (2 ), second subparagraph , repayment or remission shall be made
   only on the submission of an application to those authorities in accordance
   with the conditions laid down in Articles 17 and 18 by the person specified
   in the previous paragraph or by his representative .
 ---pagebreak---                                Article 17
Applications for repayment or remission of import or export duties must "be
submitted to the customs office where the duties in question were entered
in the acoounts of the authority responsible for their collection , unless
the competent authorities designate another office for this purpose .
                                                                       I
Applications must be accompanied by all the evidence in the applicant 's
possession ,, so that the competent authorities may decide   on "this applies*-^
tion taking due account of the reasons put forward for repayment or re­
mission of import or export duties . Where they consider it necessary , the
competent authorities may lay down a time limit for the production by the
applicant of additional evidence .
Per the purposes of the first subparagraph of paragraph 1 , "customs office "
shall mean any responsible office where amounts of import or export duties
c!.ue are entered in the accounts , even if that office does not form part of
the customs administration .
                                        •1
                               Article 18
In cases where repayment or remission of import duties is conditional upon
the re-exportation of the goods , and the customs formalities relating to
this re-exportation are carried out at a customs office other than that to
vrhich the application had to be submitted , the applicant must send a copy
of his application to the customs office in question in sufficient time for
this office to take all measures necessary for the identification of the
goods . Nevertheless $ where the two customs offices are situated in the same
Member State , the competent authorities in that State may lay down different
methods of administrative co-operation between the oustoms offices concerned .
 ---pagebreak---       The evidence relating to the identification of the goods and to the proof
      that they have been re-exported outside the customs territory of the Commu­
      nity shall "be passed as quickly as possible to the customs office where the
      application was submitted .
  2 » The provisions of paragraph 1 shall apply, as appropriate , when re-exportation
      of the goods is replaced by their destruction under the control of competent
      authorities other than those of the customs office where the application for
      repayment was submitted .
' 3 . The methods of administrative co–operation between Member States for the
      application of this Article shall be determined in accordance with the pro­
      cedure specified in Article 23 ( 2 ).
                                    TITLE IV
                                Final provisions
                                    Article 19
  Save as provided in Article 6 (2 ), second subparagraph, and Article 11 (2)1
  second subparagraph , the periods within which this Regulation provides that
  an application for repayment or remission shall be submitted may net be exter.unc"
  unless the person concerned can prove that he was . prevented by unavoidable acci­
  dent or force majeure from submitting his application within the proscribed
  periods .
                                    Article 20
  Except in the case specified in Articles 2 , 3 and 11 ( l)(a ) and (b ) import or
  export duties . shall not be repaid or remitted under the conditions laid down
  in this Regulation unless the amount to be repaid or remitted exceeds 5 units
  of account *
 ---pagebreak---                               - 17 -
                             Article 21
The provisions of this Regulation shall be without prejudice to the
application of provisions in force in Member States permitting the
competent authorities to remit import or export duties in favour of
debtors known to be insolvent .
                            Article 22
1« Goods which , in the framework of the common agricultural policy , are
    put into free circulation under an import licence or advance fixing
    certificate shall benefit from the provisions of Articles 4 , 6 and 11
 "• insofar as the authorities have taken the necessary steps to cancel
    the effects of putting those goods into free circulation as far as
    the certificate is concerned under which the importation took place *
2« The provisions of paragraph 1 shall apply also in the case of re-
    exportation or destruction of the goods in pursuance of the pro­
    visions, of Article 14a
                            Article 23
la The Committee on Duty-Jrree Admission set up under Article 7 °f
    Council Regulation EEC/l798/75 of 10 July 1975 on "fche importation
    free of Common Customs Tariff duties of articles of      Educational ,
    scientific or cultural nature may examine any question on the appli­
    cation of this Regulation which may be raised by its chairman ,
    either on his own initiative or at the request of a representative
    of a Member State .
                                                                • • • •
 ---pagebreak---                                    -  18
2. The provisions necessary for "the application of Articles 3 , 4 f 6 ,
   7 , 11 1 12 , 14 , 15 1 17 and. 18 of this Regulation shall be adopted
   in accordance with the procedure described in Article 9 ( 2 ) and ( 3 )
   of Council Regulation EE/1798/75          10 July 1975 on "the importation
   free of Common Customs Tariff duties of articles of an educational ,
   scientific or cultural nature .
                                Article 24
This Regulation shall enter into force three months after the day
of its publication in the Official Journal of the European Communities .
This Regulation shall be binding in its entirety and directly applicable
in all Member States .
                                             Done at Brussels
                                             Por the Council
                                             The Président