COMMISSION REGULATION (EEC) N°  4141/87
of 9 December 1987
determining the conditions under which goods for certain categories of  aircraft and ships are eligible on import for a favourable tariff arrangement by season of their  sub-use
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) N° 2658/87 of 23 July 1987 on the tariff and statistical  nomenclature and on the Common Customs Tariff (1), and in particular Article 11 thereof,
Having regard to Council Regulation (EEC) N° 222/77
of 13 December 1976 on Community transit (2),  as last amended by Regulation (EEC) N° 1674/87 (3) and in particular Article 57 thereof,
Whereas Council Regulation (EEC) N° 950/68 of 28 June 1968, on the Common Customs Tariff (4), as  last amended by Regulation (EEC) N° 3529/87 (5), established the Common Customs Tariff on the basis  of the nomenclature of the Convention of 15 December 1950 concerning the nomenclature to be used  for the classification of goods in customs tariffs;
Whereas, on the basis of Council Regulation (EEC) N° 97/69 of 16 January 1969 on measures to be  taken for the uniform application of the nomenclature of the Common Customs Tariff (6), as last  amended by Regulation (EEC) No 2055/84 (7), Commission Regulation (EEC) N° 2695/77 (8), as last  amended by the Act of Accession of Spain and Portugal, determined the conditions under which goods  for certain categories of aircraft and ships are eligible on import for a favourable tariff  arrangement;
Whereas Regulation (EEC) N° 2658/87 has repealed and replaced, on the one hand, Regulation (EEC) N°  950/68 in adopting the new tariff and statistical nomenclature (combined nomenclature) based on the  International Convention on the Harmonized Commodity Description and Coding System and, on the  other hand, Regulation (EEC) N° 97/69; whereas it is consequently appropriate, for reasons of  clarity, to replace Regulation (EEC) N° 2695/77 by a new regulation taking over the new  nomenclature as well as the
new legal base; whereas, for the same reason, it is appropriate  to incorporate in this new text all the amendments made to date;
Whereas Regulation (EEC) N° 2658/87 lays down that duties on products specified in Section A of  Annex 1 to this Regulation are suspended when the products are intended to be fitted in aircraft  imported duty free or built within the Community; whereas the suspension shall be subject to  conditions laid down in the relevant Community provisions; whereas such conditions shall also apply  to the granting of a favourable tariff arrangement to goods intended for use in civil aircraft and  for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding,  modification or conversion, covered by Section II B of the Preliminary Provisions of the combined  nomenclature, or by autonomous Community tariff suspensions;
Whereas, in Section II (A) of its preliminary provisions, the combined nomenclature also provides  that customs duties are suspended in respect of goods intended for incorporation in certain  categories of ships, boats or other vessels, for the purposes of their construction, repair,  maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships,  boats or other vessels; whereas the suspension shall be subject to conditions laid down in the  relevant Community provisions with a view to customs control of the use of such goods;
Whereas, in order to ensure uniform application of the combined nomenclature, provisions are  necessary for fixing those conditions;
Whereas Commission Regulation (EEC) N° 4142/87 of 9 December 1987 determining the conditions under  which certain goods are eligible on import for a favourable tariff arrangement by reason of their  end-use (9), sets out both the general and minimum conditions governing such goods; whereas that  Regulation should be applied to the products referred to above;
Whereas, nevertheless, for goods for the maintenance or repair of aircraft, consigned by air from  one Member State to another by airlines engaged in international traffic, whether the goods are to  be transferred for the airlines' own needs or under the terms of exchange agreements; it is  necessary to simplify the formalities involved in the internal Community transit procedure under  which these goods are consigned, and in view of the specialized nature of these movements of goods,  more flexible arrangements than those of Control Copy T 5 are necessary;
Whereas, however, in view of the special requirements arising out of the particular end-use of the  products in question, special provisions are needed to cover, on the one hand, an extension of the  period within which the goods must be used and, on the other hand, a broadening of the scope of the  provisions whereby the goods may be put to a use other than the end-use provided for or may be  exported outside the customs territory of the Community;
Whereas the measures provided for in this Regulation are in accordance with the opinions of the  Nomenclature Committee and of the Committee on the Movement of Goods,
Subject to the provisions of Articles 2 to 10 hereunder, Commission  Regulation (EEC) N° 4142/87 shall apply to the products listed in Annexes I and II to this  Regulation.
Notwithstanding Article 5 of Regulation (EEC) N° 4142/87, the period within which the  goods must be put to the prescribed use shall be five years.
Notwithstanding Article 9 of Regulation (EEC) N° 4142/87, but without prejudice to the  provisions in force regarding the control of goods on importation and exportation, Control Copy T 5  need not be used in the case of goods for the maintenance and repair of aircraft, consigned by air  from one Member State to another, whether under the terms of exchange agreements or for airlines'  own needs, by airlines engaged in international traffic. Furthermore, the provisons relating to the  internal Community transit procedure for these goods shall be simplified in accordance with the  provisions of Article 4
to 8.
The air way-bill or equivalent document shall be treated as equivalent to a T 2  declaration or document provided that it contains at least the following particulars:
(a)
the name of the consigning airline;
(b)
the name of the airport of departure;
(c)
the name of the receiving airline;
(d)
the name of the airport of destination;
(e)
the description of the goods;
(f)
the number of articles.
The particulars referred to in the preceding paragraph, may, alternatively, be given in coded form  or by reference to an attached document.
In addition the air way-bill or equivalent document must bear on its face one of the following  statements in printed characters:
- T 2 - DESTINO ESPECIAL,
- T 2 - SAERLIGT ANVENDELSESFORMAAL,
- T 2 - BESONDERE VERWENDUNG,
- T 2 - AAÉAEÉÊÏÓ ÐÑÏÏÑÉÓÌÏÓ
- T 2 - END-USE,
- T 2 - DESTINATION PARTICULIÈRE,
- T 2 - DESTINAZIONE PARTICOLARE,
- T 2 - BIJZONDERE BESTEMMING,
- T 2 - DESTINO ESPECIAL.
The airline consigning the goods shall be the principal for the transport operation.
In each Member State each airline consigning or receiving the goods referred to in  Article 3 shall make available to the competent customs authorities for the purposes of control of  Community transit operations the records required to be kept under Article 3 (2) (c) of Regulation  (EEC) N° 4142/87.
1.  The consigning airline shall retain a copy of the air way-bill or equivalent  document as part of its records and shall, in the manner prescribed by the customs authorities of  the Member State of departure, make a further copy available to the office of departure.
2.  The receiving airline shall retain a copy of the air way-bill or equivalent document as part of  its records and shall in the manner prescribed by the customs authorities of the Member State of  destination, present a further copy to the office of destination.
3.  Without prejudice to the provisions of Article 3 (2) (e) of Regulation (EEC) N° 4142/87, the  goods referred to in Article 3 which move under the procedure provided for in this Regulation need  not be produced at either the office of departure or the office of destination.
1.  The principal shall have fulfilled the obligations imposed on him by Article 13 (a)  of Regulation (EEC) N° 222/77 at the time when the goods intact and the copies of the air way-bill  or equivalent document, as referred to in Article 7 (2), which accompanied them have been  delivered
to the receiving airline in the places specified by the customs authorities in the Member  State of destination and the goods have been entered in the records specified in Article 3 (2) (c)  of Regulation (EEC) N° 4142/87.
2.  The delivery of the goods and the copies of the air way-bill or equivalent document and the  entry referred to in paragraph 1 must take place within a period of five days from the date of  departure of the aircraft carrying the goods.
Notwithstanding Article 9 (5) of Regulation (EEC) N° 4142/87, the obligations arising  under that Regulation shall pass from the consigning airline to the receiving airline at the time  referred to in Article 8.
0
Notwithstanding the first paragraph of Article 10 and paragraph 1 of Article 11 of  Regulation (EEC) N° 4142/87, the competent authorities may authorize the use of the goods
other  than as provided for under the favourable tariff arrangement referred to in Article 1 of that  Regulation, or the exportation of the goods outside the customs territory of the Community, if they  consider such authorization justified on economic grounds.
1
Regulation (EEC) N° 2695/77 is hereby repealed.
2
Each Member State shall inform the Commission of the steps taken by its central  administration for the purposes of applying this Regulation. The Commission shall forthwith  communicate this information to the other Member States.
3
This Regulation shall enter into force on 1 January 1988.
This Regulation shall be binding in its entirety and directly applicable in all  Member States.