CELEX: 51988PC0234
Language: en
Date: 1988-04-26
Title: Proposal for a COUNCIL REGULATION (EEC) concerning triangular traffic under the outward processing relief arrangements and the standard exchange system (presented by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (88) 234
Vol. 1988/0073
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                             COM(88 ) 234 final
                                             Brussels , 26 April 1988
                                  Proposal for a
                             COUNCIL REGULATION ( EEC )
          concerning triangular traffic under the outward processing
                     relief arrangements and the standard
                                  exchange system
                        (presented    by the
                          (presented by  the Commission
                                              Commission ))
   y . 'A y .           .       I
 ---pagebreak---                                  Explanatory mémorandum
                                                                     1
1 . Commission Regulation ( EEC )      No 2458/ 87 of    31 July 1987 ; laid down
    provisions for the implementation of Council Regulation ( EEC ) No 2473 / 86 on
    outward processing relief arrangements and the standard exchange system .^
    Although it laid down many provisions which are essential for the proper
    functioning of the arrangements ,        the implementing Regulation did not
    contain detailed provisions on triangular traffic , which it referred to in
    Article 1(1)(7). 3
2 . In view of this situation and        in accordance with Article 31   of Council
                                                    4
    Regulation ( EEC ) No 1999 / 85 of 16 July 1985 which , pursuant to Article 27
    of Council Regulation ( EEC ) No 2473 / 86 , applies also to the provisions
    required for the implementation of the outward processing arrangements , the
    Commission    representative      submitted   a   draft   Regulation   on   the
    implementation of triangular traffic to the Committee for Customs
    Procedures with Economic Impact .
3 . The Committee voted on the draft Regulation ( document XXI / 1239 / 87 Rev. 1 )
    at a meeting held on 23 November 1987 . Since the Committee could not muster
    the qualified majority needed to issue an opinion ( Spain voted against the
    draft , Belgium , Germany , Greece , Portugal and the United Kingdom abstained
    and the other Member States voted in favour ), the Commission is now
    required to initiate the second stage of the Committee procedure . That is
    the aim of the attached proposal for a Regulation .
I OJ No L 230, 17.8.1987, p. 1 .
3 0J No L 212, 2.8.1986, p. 1 .
   '"Triangular traffic' means the system under which the compensating products
   are released for free circulation with partial or total relief from import
   duties in   a Member     State other than that from which the goods were
, temporarily exported ."
   OJ No L 188, 20.7.1985 , p. 1 .
 ---pagebreak---                                               2
    This proposal takes account of some of the concerns of those Member States
    which abstained or voted against the draft submitted to the meeting on
    23 November . In order to facilitate the implementation of certain provisions ,
    it also provides for the publication of examples of the necessary calculations ,
    as requested at the Committee meeting . This publication will appear in the C
    edition of the Official Journal of the European Communities .
4 . Compared with the draft submitted to the Committee ,         the attached proposal
    for a Regulation further simplifies the           implementation of Article 13 of
    Regulation ( EEC ) No 2473 / 86 in cases where the goods are liable , in trade
    between the two Member States concerned , to customs duties , charges having
    equivalent effect or other charges provided for under the common
    agricultural policy . Article 8 of the proposal for a Regulation deems the
    temporarily exported goods to have been imported into the Member State of
    re-importation before being entered                for the     outward processing
    arrangements . This means that :
      ( i ) the exporting Member State simply has to apply the duties , levies ,
            charges , etc ., which apply to the temporarily exported goods when they
            are exported to a third country ;
    ( ii ) apart from the differential taxation provision in Article 13 of
            Regulation ( EEC ) No 2473 / 86 ,  the Member State of re-importation
            applies the customs duties ,        charges having equivalent effect or
            amounts levied under the common agricultural policy laid down for
            trade in the temporarily exported goods with the exporting Member
            State .
    The exchange of       information between the     two Member   States concerned is
    simplified by comparison with the original draft of the Regulation - the
    exporting Member State simply draws up information sheet INF-2 , and this
    enables the Member State of re-importation to carry out all the necessary
    ca Iculations .
                                                                                       "7
 ---pagebreak---                                     Proposal for a
                        Council Regulation ( EEC )
                      concerning triangular traffic under the
     outward processing relief arrangements and the standard exchange system
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community ,
Having regard to Council Regulation ( EEC ) No 2473/ 86 of 24 July 1986 on
                                                                                1
outward processing relief arrangements and the standard exchange system , and
in particular Article 27 thereof ,
                                                      2
Whereas Commission Regulation ( EEC ) No 2458 / 87 , which lays down
provisions   for   the implementation     of Regulation ( EEC ) No 2473 / 86  defines
triangular traffic as the system under which              compensating products are
released for free circulation with partial or total relief from import duties
in a Member State other than that from which the goods were temporarily
exported ; whereas the same arrangements should apply to the standard exchange
system without prior importation ;
Whereas Article 12 of Regulation ( EEC ) No 2473 / 86 provides that
compensating products may be declared for free circulation under the outward
processing relief arrangements by another person established in the Community
provided he has obtained the consent of the holder of the authorization and
provided the conditions of the authorization are fulfilled ; whereas it should
be   established that   such consent    has been   obtained when   information sheet
INF-2 is applied for ;
Whereas specific charging rules need to be laid down for triangular traffic ;
Whereas the customs authority of the Member State of re-importation must have
at its disposal all the information it needs to ensure the smooth operation of
1
2 OJ No L 212, 2.8.1986, p . 1 .
   OJ No L 230 , 17.8.1987, p . 1 .
 ---pagebreak---                                               - 2 -
the arrangements ; whereas , in particular , it must have at its disposal all the
data needed for the granting of partial or total relief from import duties on
the compensating or replacement products ; whereas without such information it
would not be possible to ensure that the rules on triangular traffic under the
outward processing relief arrangements were applied uniformly ;
Whereas an information procedure must be set up linking the customs
authorities of the Member States concerned to meet all these requirements ;
whereas ,     to that end , it is appropriate to set up an information procedure at
Community level ;
Whereas in the absence of an opinion of the Committee for Customs Procedures
with Economic Impact on the draft Regulation submitted                by the Commission , the
 Council is required to adopt the necessary provisions ,
HAS ADOPTED THIS REGULATION :
                                            Article 1
1 . The     customs    authority     of  the   Member    State which is called on to issue the
    authorization shall permit use of the triangular traffic system either :
    ( a ) in connexion with the authorization referred to in Articles 3 or 14 of Regulation
          ( EEC ) No 2458 / 87 ; or
    ( b ) at   the   request of      the holder of     the authorization made after the
          authorization      has    been   granted    but    before    the    compensating    or
          replacement products have been released for free circulation .
2 . Use of the triangular traffic system shall not be authorized under the
    standard exchange system with prior importation .
                                            Article 2
1 . Without prejudice to Article 7 , where the triangular traffic system is used
    an information sheet " INF-2" corresponding to the model and provisions
    contained in      the Annex shall be used .
                                                                                                 >
 ---pagebreak---                                           - 3 -
2 . Information sheet INF-2 shall comprise one original and one copy .
    The original and the copy shall be presented together at the customs office
    where the declaration of entry for the arrangements is or has been lodged .
3 . The request for the issue of information sheet INF-2 shall constitute the
    consent of the holder of the authorization referred to in Article 12 of
    Regulation ( EEC ) No 2473 / 86 .
                                       Article 3
1 . The customs office with which the declaration of entry for the arrangements is
    lodged shall endorse the original and the copy of information sheet INF-2 .
    It shall retain the copy and return the original to the declarant .
2 . Where the compensating or replacement products are expected to be re ¬
    imported in more than one consignment at different customs offices , the
    customs office with which the declaration of    entry for the arrangements is or
    has been lodged shall , at the request of the holder of the authorization ,
    issue the requisite number of INF-2 forms together representing the total
    quantity of goods entered for the arrangements .
3 . Where the customs office with which          the declaration of entry for the
    arrangements is or has been lodged considers that the customs authority of
    the Member State of re-importation requires certain particulars which are
    contained in the authorization but not on the information sheet , it shall
    enter such particulars on the information sheet .
4 . The original of information sheet INF-2 shall be presented to the customs
    office where the goods leave the customs territory of the Community . That
    office shall certify on the original that the goods have left the said
    territory and shall return it to the person presenting it .
 ---pagebreak---                                                 4
                                          Art i c Le 4
1 . Where the customs office with which the declaration of entry for the arrangements
     is or has been Lodged is called on to endorse information sheet INF-2 it
     shall   indicate    in   box 16 the    means    used to identify  the  temporarily
     exported goods .
2 . Where samples are taken or illustrations or technical descriptions are
     used , the office referred to in paragraph 1 shall authenticate such
     samples , illustrations or technical descriptions by affixing its customs
     seal either on the goods , where their nature so permits , or on the
     packaging , in such a way that it cannot be tampered with .
     A label bearing the stamp of the office and a reference to the export
     declaration shall be attached to the samples , illustrations or technical
     descriptions in a manner which prevents substitution .
3 . The samples ,      illustrations or technical descriptions ,      authenticated and
     sealed in accordance with paragraph 2 , shall be returned to the exporter ,
     who shall present them with the seals intact when the compensating or
     replacement products are re-imported .
4 . Where an analysis is required and the results will not be known until after
     the customs office has endorsed information sheet INF-2 , the document
     containing the results of the analysis shall be given to the exporter in a
     sealed tampei–proof envelope .
                                          Article 5
1 . The importer of the compensating or replacement products shall present the
    original of information sheet INF-2 and , where appropriate, the means of
                                                                                        7
 ---pagebreak---                                               - 5 -
    identification referred to in Article 4(3 ) and ( 4 ) to the customs authority
    of the Member State of re-importation when he lodges the entry for release
    for free circulation .
2 . Where the      compensating or       replacement products      are    released for free
    circulation in a single consignment , or in more than one consignment but at
    the same customs office, that office shall note on the original of
    information sheet INF-2 the quantities of temporarily exported goods
    corresponding to the quantities of compensating or replacement products
    released for free circulation . When information sheet INF-2 is discharged
    it shall be annexed to the corresponding declaration . Failing this , it
    shall be returned to the declarant and box 44 of the IM form , provided for
     in Article 3 of Council Regulation (EEC) No. 1900/851 , shall be endorsed accordingly .
3 . Where the compensating or replacement products are released for free
    circulation in more than one consignment at more than one customs office
    and Article 3(2 ) has not been applied ,          the customs office with which the first
    entry for release for free circulation is lodged shall , at the request of
    the declarant , replace the initial information sheet INF-2 with further
    information sheets INF-2 which together represent the total quantity of
    temporarily exported goods which have not yet been released for free
    circulation .      The    customs    office    shall    indicate   on   the   replacement
    information sheet or sheets the number of the initial information sheet and
    the customs office which issued it .                 The quantities entered on the
    replacement information sheet or sheets shall be noted against the
    quantities entered on the initial information sheet INF-2 which shall
    accordingly be discharged and annexed to the initial entry for release for
    free circulation .        As each of the replacement information sheets is
    discharged it shall be annexed to the declaration of entry for free
    circulation to which it refers .
    ( 1 ) OJ No . L 179, 11.7.1985 , p. 4
 ---pagebreak---                                         - 6 -
                                      Artide 6
In the event of theft , Loss or destruction of information sheet INF-2 , the
holder of the outward processing authorization may ask the customs office
which endorsed it for a duplicate to be issued . The said office shall comply
with this request provided it can be shown that the temporarily exported goods
 in respect of which the duplicate is requested have not been re-imported .
The duplicate so issued shall bear one of the following indications :
" DUPLICATA "
" DUPLIKAT "
" DUPLICATE "
" DUPLICADO "
" ΑΝΤΙΓΡΑΦΟ "
" DUPLICATO "
" DUPLIKAAT "
" SEGUNDA VIA "
                                      Article 7
Simplified information and control procedures may be used for specific triangular
traffic flows .
The Member    States concerned shall send    the Commission in advance a draft of
the proposed procedures for the     traffic flow in question . The Commission shall
 inform the other Member States .
The simplified procedures communicated to the Commission may be implemented
unless the Commission notifies the Member States concerned within two months
of the date of receipt of the             draft   that  there  are  objections  to
 implementation of the procedures .
                                                                                    5?
 ---pagebreak---                                               - 7 -
                                            Article 8
1 . Under the triangular traffic system ,           where in trade between the two Member
    States concerned the goods in question :
     ( a ) are liable to customs duties , charges having equivalent effect or other
           charges provided       for   under  the   common    agricultural     policy    or    the
           specific arrangements applicable to certain goods               resulting from the
           processing of agricultural products ,         or , as the case may be , in an Act
           of Accession ; or
     Cb ) qualify      for   the  payment  of   amounts    provided    for   under   the   common
           agricultural policy or the specific arrangements applicable to certain
           goods resulting from the processing of agricultural products ,                 or ,    as
           the case may be , in an Act of Accession ,
    such duties ,         charges having equivalent effect ,        other charges or amounts
    shall be levied or granted in the same way as if the temporarily exported
    goods had been brought          from the exporting Member         State and    released for
     home use               in the Member State of re-importation before being entered
    for the arrangements .
2 . The duties , charges having equivalent effect and other charges and amounts referred to in
    paragraph 1 shall be applied to the temporarily exported goods by the Member State o'f re-importation
    wh.en the compensating products   are imported into that State .
     Those duties, charges and amounts shall be payable by or to the person who would be liable for payment
      of the customs debt if the     compensating    products     were    released     for     free
    circulation .
3 . For the purposes of differential taxation pursuant to Article 13 of Regulation
      ( EEC ) 2473 / 86 ,        the temporarily exported goods shall be considered to
    have been exported from           the customs    territory of      the   Community by       the
    Member State of re-importation .
                                                                                                        fo
 ---pagebreak---                                        - 8 -
4 . The particulars used for applying paragraphs 2 and 3 shall be those
    obtaining on the date of acceptance of the entry for release for free
    circulation of the compensating or replacement goods .
5 . The amount obtained from the differential taxation      calculated in accordance
    with paragraph 3 shall be increased or diminished by the amounts which would
    have been levied or granted by the Member State of exportation in the case
    of direct consignment of temporarily exported goods to the Member State of
    re-importation .
    Any increase shall not take account of MCA 's already levied at the time of
    temporary exportation .
    The amounts shall be converted into the currency of the Member State of re ¬
     importation using the rate of exchange applicable for determining customs
    value .
                                    Article 9
In order to make the calculations referred to in Article 8 easier for the
Member States the Commission shall publish examples in the C series of the
Official Journal of the European Communities .
                                    Article 10
 The customs authority of the Member State of re-importation shall be entitled
 to ask the customs authority which endorsed information sheet INF 2 for post -
 clearance verification of the authenticity of the information sheet and the
 accuracy of the particulars which it contains and of any additional information
 entered on it .
 The customs authority concerned shall comply with this request as soon as
 possible .
                                    Article 11
 Information sheet INF 2 may also be used where the temporarily exported goods
are exported and the compensating or replacement products imported at different
 customs offices in a single Member State .
 However , Member States may provide for other procedures .
                                                                                     I,
 ---pagebreak---                                          - 9 -
                                      Artide 12
Information sheets INF-2 drawn up on forms corresponding to the model annexed to Com-
                             1
mission Directive? 76/447/EEC may continue to be endorsed until 31 December 1988 .
The notes in the Annex hereto relating to .information sheet INF 2 shall apply .
                                      Article 13
This Regulation shall enter into force on the day following its publication in
the Official Journal of the European Communities .
It shall apply from 1 July T988 .
This Regulation shall be binding in its entirety and directly applicable in
all Member States .
Done at Brussels ,
                                                    For the Council
  OJ No L 121 , 8.5.1976, p. 52 .
                                                                                   il
 ---pagebreak---                      EUROPEAN COMMUNITY                                                    ANNEX
    ! 1 Holder of outward processing authorization
   !□                                                           fi f|i§ IP*                INFORMATION SHEET
  1                                                             fi  Irli     B*  'ÆL      N°‘  A/' 000000
                                                                m m H H . Jam OUTWARD PROCESSING
  j
         Person responsible :                                    ORIGINAL                  TRIANGULAR TRAFFIC
                                                               2 Application
      3 Customs office to which application is made               The undersigned requests verification of the infor ¬
                                                                  mation on the goods referred to in Box 12 with a
                                                                  view to their reimportation into the Community
                                                                  Place :
                                                               Date 1 1 1 1 1 1 1 Slanature
                                                                          day   month year
      IMPORTANT
      This information sheet must be presented when the
      goods leave the customs territory of the Community and 4 Intended Member State of            5 Country of processing or
      when the compensating products are reimported               reimportation :                     destination :
      6 Outward processing authorization                       7 Date of yield
      8 Authorized processing operations                       9 Other details of the authorization
  .
      10 Description of compensating products to be reimported                                     11   C N, code
I
I
      12 Description of temporarily exported goods                                                 13 C N code
                                                                                                   14 Net quantity
                                                                                                   15 Statistical value
   _
      16 Stamp of customs office which accepted the declaration for temporary exportation
          Information certified correct                                            Stamp
          lemporary exportation document Number :
                                  Last day for reimpor-
     dated I I I i I i I tation of compensating I           t  I    i  |    ,
              day month year products .                  day month year
        Means of identification used :
        Observations :
        Customs Office ( name and Member State ):
     17 Stamp of customs office of exit from the Customs territory of the Commynity
          The goods described in box 12 left the Customs territory of the Community
         on 1 I ) 1 I I 1                                                          Stamp :
              day   month   year
         Observations :
         Customs Office ( name and Member State ):
 ---pagebreak---                                                                - 2 -
    18 REQUEST FOR POST CLEARANCE VERIFICATION
        The competent authority indicated below requests verification of the authenticity of this information
        sheet and the accuracy of the particular which it contains .
        place :                           Stamp :
        Hate -I 1 1 1 1 1 1                                         Name and full address of competent authority
                  day    month   year
        Signature :
   19 RESULT OF VERIFICATION
        This information sheet ( 1 ) was l_J stamped by the customs office indicated in box 16 and the particulars .
        which
        correct
                 it contains are co 1 a gives rise to the following observations
        Date : ' 1_1_L–1_1 1 1 Sta"P :                              Name and full address of competent authority
        Signature :
        Place a cross ΡΠ in the appropriate box
   20 REIMPORT        COMPENSATING PRODUCTS
        Indicate the quantity available in boxes A and the quantity reimported in boxes B
     Quantity          Type , number and d^te of document for      Quantity         . Type , number and date of document for
                       release for . free circulation , stamp of ( Conti nuati on ^ release for free circulation , stamp of
  A                                                                A
  B                                                                B
  A                                                                A
  B                                                                B
                                                                NOTES
  A. General Notes                                                    12 . Give an exact description of the goods using the normal
  1 . The form must be filled in legibly and indelibly ,                    commercial description or the tariff description . The
         preferably by typewriter . It must not contain any                 description must correspond with that given in the expor
         erasures or overwritten words . Corrections should                 document . If the goods are subject to inward processing
         be made by crossing out wrong entries and if ne¬                   arrangements enter " IP goods " and give the number of the
         cessary adding the correct particulars . Corrections               information sheet INF 1 if used .
         must be initialled by the person filling in the                    Indicate , where necessary , the amounts to be levied or
         form and endorsed by the customs office which                      granted by the Member State of temporary exportation ,
         completes box 16 .
  2. Boxes 1 to 15 must be filled in by the holder of                       with the exception of MCA 's , in the case of a direct
        the outward processing authorization .                              consignment of temporarily exported goods to the Member
                                                                            State of re-importation , at the time of lodgement of the
  B.   Special notes referring to box numers :                              export declaration in the first Member State .
  1.    Give the name and forename or ousiness name and               1A . Give the net quantity expressed in units of the metric
        full     address ( including the postal code , if any )             system ( kilograms , litres , square metres , etc .).
        and the riame of the Member State . In the case or
i       a legal person , the name and forename of the                  15 . Give the statistical value at the time the export
        person responsible should also be given .                            declaration was lodged , preceded by one of the
  3.
        Give the name and full address , including the                       following national currency abbreviations :
        postal code , if any , and the Member State .                        BE F = Belgian francs
  6.                                                                         DKK = Danish kroner
        Give the number and date of the authorization and                    DEM = German marks
        the name of the customs authority which issued it .                  GRD = Greek drachmas
  9.
        Specify    any other procedures provided for in the
        authorization .
                                                                             ESP = Spanish pesetas
                                                                             FRF = French francs
  10 .                                                                       IEP = Irish pounds
        Give   an exact description of the gompensating
        products using the normal commercial description                     I TL = Italian lire
        or the tariff description .                                          LUF  = Luxembourg francs
                                                                             NLG  = Dutch guilders
  11 . Give the tariff heading or subheading of the                          PTE  = Portuguese escudos
        compensating products as shown on the authorization .                GBP  = pounds sterling
                                                                                                                                  >1
 ---pagebreak---                 EUROPEAN COMMUNITY                                                  ANNEX
                                                      - 3 -
 1 Holder of outward processing authorization                                      INFORMATION SHEET
□                                                                                  No . A/000000
                                                                                   OUTWARD PROCESSING
   Person responsible :                                   Copy                     TRIANGULAR TRAFFIC
                                                         2 Application
3 Customs office to which application is made               The undersigned requests verification of the infor¬
                                                            mation on the goods referred to in Box 12 with a
                                                            view to their reimportation into the Community
                                                            Place :
                                                         Date I 1 I i I * I Signature
                                                                    day  month year
 IMPORTANT
 This information sheet must be presented when the
goods leave the customs territory of the Community and   4 Intended Member State of       5 Country of processing or
when the compensating products are reimported               reimportation :                  destination :
6 Outward processing authorization                       7 Date of yield
8 Authorized processing operations                       9 Other details of the authorization
10 Description of compensating products to be reimported                                  11   C N  code
12 Description of temporarily exported goods                                              13 C N C ode
                                                                                          14 Net quantity
                                                                                          15 Statistical value
16 Stamp of customs office which accepted the declaration for temporary exportation
    Information certified correct                                           Stamp
     temporary exportation document Number :
                              Last day for reimpor-
dated I I I i 1 i I t at i on of compensating I i | i ! , I
          day  month year     products :            day   month     year
   Means of identification used :
   Observations :
   Customs Office ( name and Member State ):
17 Stamp of customs office of exit from the Customs territory of the Community
    The goods described in box 12 left the Customs territory of the Community
    on  I         U-.il                                                     Stamp :
          day  month year
    Observations :
    Customs Office ( name and Member State ):
                                                                                                                   »
                                                                                                                   1 y
                                                                                                                    i)