COMMISSION REGULATION (EC) No 1482/97 of 28 July 1997 laying down provisions for the free zone of Madeira for the implementation of Council Regulation (EC) No 122/96 establishing favourable tariff treatment for imports of certain goods into the free zones of Madeira and the Azores by reason of their end-use
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 122/96 of 22 January 1996 establishing favourable tariff treatment for imports of certain goods into the free zones of Madeira and the Azores by reason of their end use (1), and in particular Article 2 and 3 thereof,
Whereas the request submitted by the Portuguese authorities by virtue of Article 2 (1) of Regulation (EC) No 122/96 only concerns the free zone of Madeira;
Whereas, in view of the aforementioned request and the promotion of activities in the free zone of Madeira, the Commission must draw up a list of goods subject to exoneration of customs duties under the terms of Article 2 of Regulation (EC) No 122/96, on condition that these goods are destined for substantial transformation in the sense of Article 24 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (2), as last amended by Regulation (EC) No 82/97 (3);
Whereas, it is appropriate to fix the control measures designed to ensure that the admittance of goods to favourable tariff treatment by reason of their end-use conforms to Articles 291 to 304 of Commission Regulation (EEC) No 2454/93 (4), as last amended by Regulation (EC) 89/97 (5); fixing certain provisions of the application of Regulation (EEC) No 2913/92 and that, as these operations of end-use are carried out inside the free zone of Madeira, the reglementation concerning free zones is an application, particularly of Articles 799 to 842 of Regulation (EEC) No 2454/93;
Whereas commercial policy measures are applicable when goods are entered for end use;
Whereas the measures provided for by this Regulation are in accordance with the opinion of the Customs Code Committee,
Under the terms of Articles 1 and 2 of Regulation (EC) No 122/96, the customs duties applicable to goods put into free circulation in the free zone of Madeira which are shown in Annex I, are totally suspended according to the arrangements foreseen by Articles 2 and 3, until 31 December 2005.
1. The authorization under Article 291 (2) of Regulation (EEC) No 2454/93 shall be issued on a written request of the person concerned by the customs authorities responsible for the supervising of the free zone of Madeira.
2. The request shall conform to the model in Annex II. In addition to the possibly required information prescribed by Article 291 paragraph 3, the applicant shall provide in the application for the information required under the various headings listed in that model. Applications shall be signed and dated.
3. The authorization admitting the entrance of goods for free circulation with favourable tariff treatment shall be granted in accordance with the model in Annex III.
1. The goods put into free circulation inside the free zone benefiting from a zero rate of duty foreseen by this regulation remain under customs surveillance under the terms of Article 82 of Regulation (EEC) No 2913/92.
2. All the end-use operations must be shown in the stock records agreed according to Articles 293 (b) and 817 of Regulation (EEC) No 2454/93.
3. The following additional information shall be included in the stock records:
(a) particulars of the goods released under the end-use arrangement;
(b) particulars of the assigned end-use;
(c) particulars of the products resulting from the assigned end-use.
4. The goods released having benefited from zero rate of duty according to the terms of paragraph 1, are subject to the following conditions:
(a) for the products resulting from the end-use foreseen, proof that they have undergone the transformation required by Article 24 of Regulation (EEC) No 2913/92 must be provided;
(b) for other products:
- in the case of exportation, the presentation of the declaration of exportation,
- in the case of destruction outside the free zone, the presentation of an authorization to that effect; the waste or scrap resulting from the destruction must be put to one of the customs-approved treatments or uses provided for non-Community goods,
- if the goods are used for ends other than those foreseen by this regulation, the customs duties must be discharged.
This Regulation shall enter into force on the third day following publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.