Commission Directive 76/447/EEC of 4 May 1976 relating to the triangular system of the outward processing procedure

COMMISSION DIRECTIVE  of 4 May 1976  relating to the triangular system of the outward processing procedure  (76/447/EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Directive 76/119/EEC of 18 December 1975 on the harmonization of provisions laid down by law, regulation or administrative action in respect of outward processing (1), and in particular Article 14 thereof,
Whereas Article 7 thereof provides for the possibility of re-importing compensating products which result from a processing operation, into a Member State other than that from which the goods were temporarily exported;
Whereas the competent authorities of the Member State of re-importation must be able to have at their disposal all the elements necessary to identify the exported goods in the compensating products ; whereas they must also have all the information necessary to determine the basis of taxation relating to the goods temporarily exported, for the purpose of granting total or partial relief from the import duties applicable to the compensating products ; whereas in the absence of such elements and information the rules relating to the triangular system of the outward processing procedure will not be uniformly applied;
Whereas to meet these needs it is necessary to set up a reciprocal information procedure between the competent authorities of the different Member States ; whereas a single Community form should therefore be introduced to provide all necessary information, in particular that relating to the tariff classification, the value and the quantity of the goods;
Whereas the measures provided for in this Directive are in accordance with the opinion of the Committee on Customs Processing Arrangements,