Commission Implementing Regulation (EU) No 1223/2014 of 14 November 2014 amending Regulation (EEC) No 2454/93 as regards the simplified discharge of the inward processing procedure  Text with EEA relevance

15.11.2014 EN Official Journal of the European Union L 330/37
COMMISSION IMPLEMENTING REGULATION (EU) No 1223/2014
of 14 November 2014
amending Regulation (EEC) No 2454/93 as regards the simplified discharge of the inward processing procedure
(Text with EEA relevance)
THE EUROPEAN COMMISSION
,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1), and in particular Article 247 thereof,
Whereas:
(1) Article 544 of Commission Regulation (EEC) No 2454/93 (2) provides for a simplification in the discharge of the inward processing procedure. Under that simplification, certain import goods are regarded as having been re-exported or exported, although they were actually put on the Union market without a subsequent customs declaration and payment of import duties.
(2) Article 544(c) of Regulation (EEC) No 2454/93 covers the delivery of civil aircraft. The simplification in the discharge of the inward processing procedure regarding civil aircraft enhances the competitiveness of the aviation industry at international level and contributes to the creation of added value in the Union.
(3) The scope of Article 544(c) of Regulation (EEC) No 2454/93 should be extended to military aircraft so that those aircraft benefit from the simplified discharge of the inward processing procedure in the same way as civil aircraft.
(4) Regulation (EEC) No 2454/93 should therefore be amended accordingly.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,