Avis juridique important

Commission Regulation (EEC) No 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 Official Journal L 387 , 31/12/1987 P. 0081 - 0094

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 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, Whereas Council Regulation (EEC) N° 950/68 of 28 June 1968, on the Common Customs Tariff (2), as last amended by Regulation (EEC) N° 3529/87 (3), 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 (4), as last amended by Regulation (EEC) N° 2055/84 (5), Commission Regulation (EEC) N° 1535/77 (6), as last amended by the Act of Accession of Spain and Portugal, determined the conditions under which certain goods are eligible on import for a favourable tariff arrangement by reason of their end-use; Whereas Regulation (EEC) N° 2658/87 has repealed and replaced, on the one hand, Regulation (EEC) N° 950/68 in adopting the new tariff and statistical nomenclature (combined nomenclature) based on the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° 1535/77 by a new regulation taking over the new nomenclature as well as the new legal base; whereas, for the same reasons, it is appropriate to incorporate in this new text all the amendments made to date; Whereas certain provisions of Regulation (EEC) N° 2658/87 and other Community provisions, such as those which relate to tariff suspensions or quotas, to the common agricultural policy or to the application of international agreements concluded by the European Communities, make the eligibility of goods for a favourable tariff arrangement on import, by reason of their end-use, subject to conditions laid down in Community legislation; Whereas steps should be taken to avoid that these conditions, which traditionally take the form of administrative formalities and controls, differ between Member States, a situation liable to give rise to disparities in the application of the combined nomenclature and to deflections of trade and economic activity; whereas, in the interests of all concerned and in order to lighten as far as possible the burden falling on national administrations, there should be established a Community control procedure for the end-use in goods; Whereas, in accordance with customary practice, it is necessary to provide that the goods can be transferred within the Community; whereas it is moreover appropriate that, having regard to the objectives of this Regulation, there should be provision that, when consigned from one Member State to another, the goods should be accompanied, as far as the competent customs office in the Member State of destination where the customs formalities are carried out which enable the transferee to take charge of the goods, by the control copy T 5 - provided for in Commission Regulation (EEC) N° 2823/87 of 18 September 1987 on documents to be used for the application of Community measures involving the control of the use and/or destination of goods (7); Whereas, in view of the tariff benefit attaching to the particular end-use concerned, importers are normally in a position to put the goods into free circulation in full knowledge of the circumstances; whereas the declaration that the goods will be put to the prescribed end-use must, in principle, be of an irreversible nature; whereas, however, where for reasons relating either to the circumstances of the holder of the authorization or to the goods themselves it is impossible for the goods to be put to the prescribed end-use, provision should be made for such goods to be admitted for normal home use or exported outside Community customs territory or destroyed under customs supervision; Whereas it is necessary to provide that goods for a specified end use be classified under the correct subheading of the combined nomenclature, even if their classification under another subheading would give rise to the same benefit; whereas, in such a case, the provisions of this Regulation should not be applied to such goods; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Nomenclature Committee, HAS ADOPTED THIS REGULATION: Article 1 1. This Regulation determines the conditions to be applied to the admission of goods put into free circulation under a favourable tariff arrangement by reason of their end-use. However, this Regulation does not apply to goods listed in the Annex. 2. All goods for a specified end-use for which the import duties applicable in the end-use regime are not lower than those which would be due if that arrangement did not apply shall be classified in the end-use tariff subheading of the combined nomenclature, without application of the provisions of this Regulation. Article 2 For the purposes of this Regulation, 'amount of uncollected import duties' shall mean the difference between, on the one hand, the amount of import duties which result from the application of the favourable tariff arrangement referred to in Article 1 and, on the other hand, the amount of import duties which would be due if that arrangement did not apply. The operative date for determining the amount of uncollected import duties shall be the date of acceptance by the competent authorities of the entry for release of the goods into free circulation. For the purposes of this Article, 'import duties' shall include customs duties and charges having equivalent effect, agricultural levies and other import charges provided for under the common agricultural policy or under the specific arrangements applicable, in pursuance of Article 235 of the Treaty, to certain goods resulting from the processing of agricultural products. Article 3 1. The benefit of the tariff arrangement referred to in Article 1 shall be conditional upon the granting by the competent authorities of the Member State in which the goods are declared for entry into free circulation, of a written authorization to the person importing those goods into free circulation or having them so imported. 2. Without prejudice to the provisions of the following Articles, the granting of the authorization provided for in paragraph 1 shall impose an obligation to: (a) put the goods to the prescribed end-use; (b) pay the amount of uncollected import duties if the goods are not put to the prescribed end-use; (c) keep records such as to enable the competent authorities to carry out any checks which they consider necessary to ensure that the goods are put to the prescribed end-use, and to preserve such records for such period as is required under the relevant provisions in force; (d) permit inspection of the records provided for in subparagraph (c); and (e) submit to any other measure of control which the competent authorities may deem appropriate to check the actual use of the goods and provide any information required for that purpose. 3. The competent authorities may withhold the authorization from persons unable to offer the safeguards considered necessary. 4. The granting of the authorization may be subject to the provision of security fixed by the competent authorities. Article 4 1. The competent authorities may, if they consider it necessary, limit the period of validity of any authorization granted in accordance with Article 3. 2. The authorization granted in accordance with Article 3 may be revoked by the competent authorities if the holder of the authorization no longer fulfils one or more of the obligations or conditions provided for in this Regulation, or if he can no longer offer the safeguards considered necessary by the competent authorities. 3. In cases where the authorization is revoked by the competent authorities, the holder shall immediately pay the amount of uncollected import duties for those goods which have not yet been put to the prescribed end-use. Article 5 The goods must have been put to the prescribed end-use within one year from the date of acceptance by the competent authorities of the entry for their release into free circulation. The competent authorities may however, extend the period if the goods have not been put to the end-use on account either of inevitable accident or of force majeure or for reasons inherent in the processing of the goods. Article 6 1. If, without prejudice to the provisions of Articles 7 and 11, the goods have not been put to the prescribed end-use on expiry of the period referred to in Article 5, the amount of uncollected import duties shall be paid, without prejudice to any default interest chargeable, to the competent authorities of the Member State in which the goods were declared for entry into free circulation or, where Article 9 applies, were last placed under customs control. 2. Waste and scrap which result necessarily from the normal working or processing of the goods, together with losses due to natural causes, shall be regarded as goods having been put to the end-use unless Community legislation provides otherwise. 3. In cases of necessity, duly justified by the holder of the authorization, the competent authorities may authorize the common storage of goods as referred to in the first paragraph of Article 1 with goods of the same kind and quality and having the same technical and physical characteristics. Where goods are stored in accordance with the preceding subparagraph, this Regulation shall apply to a quantity of goods equivalent to that imported under this Regulation. Article 7 The goods referred to in the first paragraph of Article 1 may be transferred within the Community. The transferee must hold an authorization granted in accordance with Article 3. Notwithstanding the provisions of Article 5, all the goods must have been put to the prescribed end-use within one year from the date of transfer. This period may, however, be extended as provided for in Article 5. Article 8 All transfers within a Member State shall be notified to the competent authorities. The form of the notification, the period of time in which it must be made and any other requirements shall be determined by the competent authorities. The notification shall state clearly the date of the transfer of the goods. With effect from this date the transferee shall assume the obligations arising under this Regulation in respect of the transferred goods. Article 9 1. Where goods as referred to in the first paragraph of Article 1 are consigned from one Member State to another the competent office in the Member State of departure shall issue a control copy T 5, in accordance with the procedure laid down in Regulation (EEC) N° 2823/87. 2. One of the following statements shall be inserted in capital letters in the box reserved for the description of the goods on the customs document relating to the consignment of the goods: - DESTINO ESPECIAL, - SAERLIGT ANVENDELSESFORMAAL, - BESONDERE VERWENDUNG, - AAÉAEÉÊÏÓ ÐÑÏÏÑÉÓÌÏÓ, - END USE, - DESTINATION PARTICULIÈRE, - DESTINAZIONE PARTICOLARE, - BIJZONDERE BESTEMMING, - DESTINO ESPECIAL. 3. The control copy T 5 shall accompany the goods as far as the competent office where the customs formalities are carried out which enable the transferee to take charge of the goods. This control copy shall include: - in boxes 31 and 33, respectively, the description of the goods as at the time of consignment and the appropriate combined nomenclature heading or subheading, - in box 104, one of the following statements in capital letters: - DESTINO ESPECIAL: REGLAMENTO (CEE) Ng 4142/87 - SAERLIGT ANVENDELSESFORMAAL: FORORD- NING (EOEF) Nr. 4142/87 - BESONDERE VERWENDUNG: VERORDNUNG (EWG) Nr. 4142/87 - AAÉAEÉÊÏÓ ÐÑÏÏÑÉÓÌÏÓ: ÊÁÍÏÍÉÓÌÏÓ (AAÏÊ) UEñéè. 4142/87 - END USE: REGULATION (EEC) N° 4142/87 - DESTINATION PARTICULIÈRE: RÈGLEMENT (CEE) Ng 4142/87 - DESTINAZIONE PARTICOLARE: REGOLA- MENTO (CEE) n. 4142/87 - BIJZONDERE BESTEMMING: VERORDENING (EEG) Nr. 4142/87 - DESTINO ESPECIAL: REGULAMENTO (CEE) Ng. 4142/87 - in box 106; (a) in cases where the goods have undergone any manufacturing or processing operations after being admitted to free circulation, the description and heading or subheading in the combined nomenclature applicable to them at the time of their admission to free circulation; (b) the registered number and date of the declaration for entry into free circulation and the name and address of the customs office where the declaration was made. 4. The provisions of this Article shall apply equally to goods referred to in the first paragraph of Article 1 which in the course of transport between two points within the Community cross the territory of Austria or Switzerland and are re-consigned from one of those territories. Notwithstanding the provisions of Article 11 (3) of Regulation (EEC) N° 2823/77 the original of the control copy T 5 shall accompany the goods to the customs office referred to in the first subparagraph of paragraph 3. The office of departure shall specify the period within which the goods must be re-entered at the customs office referred to in the first subparagraph of paragraph 3. 5. Without prejudice to the application of the transit provisions, and in particular Council Regulation (EEC) N° 222/77 the obligations of the transferor deriving from this Regulation shall pass to the transferee on the date on which the goods are placed at the disposal of the latter by the competent customs office. 6. The control copy T 5 shall be sent without delay to the office of departure after having been endorsed under 'Remarks' in the box entitled 'Control as to use and/or destination' by the customs office referred to in the first subparagraph of paragraph 3 with one of the following statements: - MERCANCÍAS PUESTAS A DISPOSICIÓN DEL CESIONARIO EL . (1) - VARERNE STILLET TIL RAADIGHED FOR MOD- TAGEREN DEN . (1) - WAREN DEM UEBERNEHMER ZUR VERFUEGUNG GESTELLT AM . (1) - AAÌÐÏÑAAÕÌÁÔÁ ÔAAÈAAÍÔÁ ÓÔÇ AEÉÁÈAAÓÇ AAÊAAÉÍÏÕ ÐÑÏÓ ÔÏÍ ÏÐÏÉÏ AAÊ×ÙÑÇÈÇÊÁÍ ÔÇÍ . (1) - GOODS TRANSFERRED TO THE TRANSFEREE ON . (1) - MARCHANDISES MISES À LA DISPOSITION DU CESSIONNAIRE LE . (1) - MERCI MESSE A DISPOSIZIONE DEL CESSIO- NARIO IL . (1) - GOEDEREN TER BESCHIKKING GESTELD VAN DEGENE DIE OVERNEEMT OP . (1) - MERCADORIAS POSTAS À DISPOSIÇÃO DO CESSIONÁRIO EM . (1) Article 10 The competent authorities shall not approve the use of the goods, otherwise than as provided for by the favourable tariff arrangement referred to in Article 1, unless the holder of the authorization can prove to their satisfaction that it has been impossible for reasons relating to his circumstances or to the goods themselves for the goods to be put to the prescribed end-use. The approval referred to in the preceding paragraph shall be conditional on the holder of the authorization paying the amount of the uncollected import duties, without prejudice to any default interest chargeable. Article 11 1. The competent authorities shall not approve the export of the goods outside the customs territory of the Community or the destruction of the goods under customs supervision unless the holder of the authorization can prove to their satisfaction that it has been impossible for reasons relating to his circumstances or to the goods themselves for the goods to be put to the prescribed end-use. In neither case shall the amount of uncollected import duties be payable. 2. Where the goods are destroyed, any resulting products which are not exported outside the customs territory of the Community, shall be charged with import duty at the rates applicable on the date when the goods were destroyed. Article 12 For the purposes of this Regulation, the territory of the Benelux Economic Union shall be considered to be a single Member State. Article 13 Regulation (EEC) N° 1535/77 is hereby repealed. Article 14 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. Article 15 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. Done at Brussels, 9 December 1987. For the Commission COCKFIELD Vice-President SPA:L888UMBE25.95 FF: 8UE0; SETUP: 01; Hoehe: 2213 mm; 374 Zeilen; 17404 Zeichen; Bediener: PUPA Pr.: C; Kunde: 40644 England (1) OJ N° L 256, 7. 9. 1987, p. 1. (2) OJ N° L 172, 22. 7. 1968, p. 1. (3) OJ N° L 336, 26. 11. 1987, p. 3. (4) OJ N° L 14, 21. 1. 1969, p. 1. (5) OJ N° L 191, 19. 7. 1984, p. 1. (6) OJ N° L 171, 9. 7. 1977, p. 1. (7) OJ N° L 270, 23. 9. 1987, p. 1. (1) Date referred to in paragraph 5 of this Article. ANNEX >TABLE>

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

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,

Whereas Council Regulation (EEC) N° 950/68 of 28 June 1968, on the Common Customs Tariff (2), as last amended by Regulation (EEC) N° 3529/87 (3), 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 (4), as last amended by Regulation (EEC) N° 2055/84 (5), Commission Regulation (EEC) N° 1535/77 (6), as last amended by the Act of Accession of Spain and Portugal, determined the conditions under which certain goods are eligible on import for a favourable tariff arrangement by reason of their end-use;

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° 1535/77 by a new regulation taking over the new nomenclature as well as the new legal base; whereas, for the same reasons, it is appropriate to incorporate in this new text all the amendments made to date;

Whereas certain provisions of Regulation (EEC) N° 2658/87 and other Community provisions, such as those which relate to tariff suspensions or quotas, to the common

agricultural policy or to the application of international agreements concluded by the European Communities, make the eligibility of goods for a favourable tariff arrangement on import, by reason of their end-use, subject to conditions laid down in Community legislation;

Whereas steps should be taken to avoid that these conditions, which traditionally take the form of administrative formalities and controls, differ between Member States, a situation liable to give rise to disparities in the application of the combined nomenclature and to deflections of trade and economic activity; whereas, in the interests of all concerned and in order to lighten as far as possible the burden falling on national administrations, there should be established a Community control procedure for the end-use in goods;

Whereas, in accordance with customary practice, it is necessary to provide that the goods can be transferred within the Community; whereas it is moreover appropriate that, having regard to the objectives of this Regulation, there should be provision that, when consigned from one Member State to another, the goods should be accompanied, as far as the competent customs office in the Member State of destination where the customs formalities are carried out which enable the transferee to take charge of the goods, by the control copy T 5 - provided for in Commission Regulation (EEC) N° 2823/87 of 18 September 1987 on documents to be used for the application of Community measures involving the control of the use and/or destination of goods (7);

Whereas, in view of the tariff benefit attaching to the particular end-use concerned, importers are normally in a position to put the goods into free circulation in full knowledge of the circumstances; whereas the declaration that the goods will be put to the prescribed end-use must, in principle, be of an irreversible nature; whereas, however, where for reasons relating either to the circumstances of the holder of the authorization or to the goods themselves it is impossible for the goods to be put to the prescribed end-use, provision should be made for such goods to be admitted for normal home use or exported outside Community customs territory or destroyed under customs supervision;

Whereas it is necessary to provide that goods for a specified end use be classified under the correct subheading of the combined nomenclature, even if their classification under another subheading would give rise to the same benefit; whereas, in such a case, the provisions of this Regulation should not be applied to such goods;

Whereas the measures provided for in this Regulation are in accordance with the opinion of the Nomenclature Committee,

HAS ADOPTED THIS REGULATION:

1. This Regulation determines the conditions to be applied to the admission of goods put into free circulation under a favourable tariff arrangement by reason of their end-use.

However, this Regulation does not apply to goods listed in the Annex.

2. All goods for a specified end-use for which the import duties applicable in the end-use regime are not lower than those which would be due if that arrangement did not apply shall be classified in the end-use tariff subheading of the combined nomenclature, without application of the provisions of this Regulation.

For the purposes of this Regulation, 'amount of uncollected import duties' shall mean the difference between, on the one hand, the amount of import duties which result from the application of the favourable tariff arrangement referred to in Article 1 and, on the other hand, the amount of import duties which would be due if that arrangement did not apply. The operative date for determining the amount of uncollected import duties shall be the date of acceptance by the competent authorities of the entry for release of the goods into free circulation.

For the purposes of this Article, 'import duties' shall include customs duties and charges having equivalent effect, agricultural levies and other import charges provided for under the common agricultural policy or under the specific arrangements applicable, in pursuance of Article 235 of the Treaty, to certain goods resulting from the processing of agricultural products.

1. The benefit of the tariff arrangement referred to in Article 1 shall be conditional upon the granting by the competent authorities of the Member State in which the goods are declared for entry into free circulation, of a written authorization to the person importing those goods into free circulation or having them so imported.

2. Without prejudice to the provisions of the following Articles, the granting of the authorization provided for in paragraph 1 shall impose an obligation to:

(a) put the goods to the prescribed end-use;

(b) pay the amount of uncollected import duties if the goods are not put to the prescribed end-use;

(c) keep records such as to enable the competent authorities to carry out any checks which they consider necessary to ensure that the goods are put to the prescribed end-use, and to preserve such records for such period as is required under the relevant provisions in force;

(d) permit inspection of the records provided for in subparagraph (c); and

(e) submit to any other measure of control which the competent authorities may deem appropriate to check the actual use of the goods and provide any information required for that purpose.

3. The competent authorities may withhold the authorization from persons unable to offer the safeguards considered necessary.

4. The granting of the authorization may be subject to the provision of security fixed by the competent authorities.

1. The competent authorities may, if they consider it necessary, limit the period of validity of any authorization granted in accordance with Article 3.

2. The authorization granted in accordance with Article 3 may be revoked by the competent authorities if the holder of the authorization no longer fulfils one or more of the obligations or conditions provided for in this Regulation, or if he can no longer offer the safeguards considered necessary by the competent authorities.

3. In cases where the authorization is revoked by the competent authorities, the holder shall immediately pay the amount of uncollected import duties for those goods which have not yet been put to the prescribed end-use.

The goods must have been put to the prescribed end-use within one year from the date of acceptance by the competent authorities of the entry for their release into free circulation. The competent authorities may however, extend the period if the goods have not been put to the end-use on account either of inevitable accident or of force majeure or for reasons inherent in the processing of the goods.

1. If, without prejudice to the provisions of Articles 7 and 11, the goods have not been put to the prescribed end-use on expiry of the period referred to in Article 5, the amount of uncollected import duties shall be paid, without prejudice to any default interest chargeable, to the competent authorities of the Member State in which the goods were declared for entry into free circulation or, where Article 9 applies, were last placed under customs control.

2. Waste and scrap which result necessarily from the normal working or processing of the goods, together with losses due to natural causes, shall be regarded as goods having been put to the end-use unless Community legislation provides otherwise.

3. In cases of necessity, duly justified by the holder of the authorization, the competent authorities may authorize the common storage of goods as referred to in the first paragraph of Article 1 with goods of the same kind and quality and having the same technical and physical characteristics. Where goods are stored in accordance with the preceding subparagraph, this Regulation shall apply to a quantity of goods equivalent to that imported under this Regulation.

The goods referred to in the first paragraph of Article 1

may be transferred within the Community. The transferee

must hold an authorization granted in accordance with Article 3.

Notwithstanding the provisions of Article 5, all the goods must have been put to the prescribed end-use within one year from the date of transfer. This period may, however, be extended as provided for in Article 5.

All transfers within a Member State shall be notified to the competent authorities. The form of the notification, the period of time in which it must be made and any other requirements shall be determined by the competent authorities. The notification shall state clearly the date of the transfer of the goods.

With effect from this date the transferee shall assume the obligations arising under this Regulation in respect of the transferred goods.

1. Where goods as referred to in the first paragraph of Article 1 are consigned from one Member State to another

the competent office in the Member State of departure shall issue a control copy T 5, in accordance with the procedure laid down in Regulation (EEC) N° 2823/87.

2. One of the following statements shall be inserted in capital letters in the box reserved for the description of the goods on the customs document relating to the consignment of the goods:

- DESTINO ESPECIAL,

- SAERLIGT ANVENDELSESFORMAAL,

- BESONDERE VERWENDUNG,

- AAÉAEÉÊÏÓ ÐÑÏÏÑÉÓÌÏÓ,

- END USE,

- DESTINATION PARTICULIÈRE,

- DESTINAZIONE PARTICOLARE,

- BIJZONDERE BESTEMMING,

- DESTINO ESPECIAL.

3. The control copy T 5 shall accompany the goods as far as the competent office where the customs formalities are carried out which enable the transferee to take charge of the goods.

This control copy shall include:

- in boxes 31 and 33, respectively, the description of the goods as at the time of consignment and the appropriate combined nomenclature heading or subheading,

- in box 104, one of the following statements in capital letters:

- DESTINO ESPECIAL: REGLAMENTO (CEE) Ng 4142/87

- SAERLIGT ANVENDELSESFORMAAL: FORORD-

NING (EOEF) Nr. 4142/87

- BESONDERE VERWENDUNG: VERORDNUNG (EWG) Nr. 4142/87

- AAÉAEÉÊÏÓ ÐÑÏÏÑÉÓÌÏÓ: ÊÁÍÏÍÉÓÌÏÓ (AAÏÊ) UEñéè. 4142/87

- END USE: REGULATION (EEC) N° 4142/87

- DESTINATION PARTICULIÈRE: RÈGLEMENT (CEE) Ng 4142/87

- DESTINAZIONE PARTICOLARE: REGOLA-

MENTO (CEE) n. 4142/87

- BIJZONDERE BESTEMMING: VERORDENING (EEG) Nr. 4142/87

- DESTINO ESPECIAL: REGULAMENTO (CEE) Ng. 4142/87

- in box 106;

(a) in cases where the goods have undergone any manufacturing or processing operations after being admitted to free circulation, the description

and heading or subheading in the combined nomenclature applicable to them at the time of their admission to free circulation;

(b) the registered number and date of the declaration for entry into free circulation and the name and address of the customs office where the declaration was made.

4. The provisions of this Article shall apply equally to goods referred to in the first paragraph of Article 1 which in the course of transport between two points within the Community cross the territory of Austria or Switzerland and are re-consigned from one of those territories.

Notwithstanding the provisions of Article 11 (3) of Regulation (EEC) N° 2823/77 the original of the control copy T 5 shall accompany the goods to the customs office referred to in the first subparagraph of paragraph 3.

The office of departure shall specify the period within which the goods must be re-entered at the customs office referred to in the first subparagraph of paragraph 3.

5. Without prejudice to the application of the transit provisions, and in particular Council Regulation (EEC) N° 222/77 the obligations of the transferor deriving from this Regulation shall pass to the transferee on the date on which the goods are placed at the disposal of the latter by the competent customs office.

6. The control copy T 5 shall be sent without delay to the office of departure after having been endorsed under 'Remarks' in the box entitled 'Control as to use and/or destination' by the customs office referred to in the first subparagraph of paragraph 3 with one of the following statements:

- MERCANCÍAS PUESTAS A DISPOSICIÓN DEL CESIONARIO EL . (1)

- VARERNE STILLET TIL RAADIGHED FOR MOD-

TAGEREN DEN . (1)

- WAREN DEM UEBERNEHMER ZUR VERFUEGUNG GESTELLT AM . (1)

- AAÌÐÏÑAAÕÌÁÔÁ ÔAAÈAAÍÔÁ ÓÔÇ AEÉÁÈAAÓÇ AAÊAAÉÍÏÕ ÐÑÏÓ ÔÏÍ ÏÐÏÉÏ AAÊ×ÙÑÇÈÇÊÁÍ ÔÇÍ . (1)

- GOODS TRANSFERRED TO THE TRANSFEREE ON . (1)

- MARCHANDISES MISES À LA DISPOSITION DU CESSIONNAIRE LE . (1)

- MERCI MESSE A DISPOSIZIONE DEL CESSIO-

NARIO IL . (1)

- GOEDEREN TER BESCHIKKING GESTELD VAN DEGENE DIE OVERNEEMT OP . (1)

- MERCADORIAS POSTAS À DISPOSIÇÃO DO CESSIONÁRIO EM . (1)

Article 10

The competent authorities shall not approve the use of the goods, otherwise than as provided for by the favourable tariff arrangement referred to in Article 1, unless the holder of the authorization can prove to their satisfaction that it has been impossible for reasons relating to his circumstances or to the goods themselves for the goods to be put to the prescribed end-use.

The approval referred to in the preceding paragraph shall be conditional on the holder of the authorization paying the amount of the uncollected import duties, without prejudice to any default interest chargeable.

1. The competent authorities shall not approve the export of the goods outside the customs territory of the Community or the destruction of the goods under customs supervision unless the holder of the authorization can prove to their satisfaction that it has been impossible for reasons relating to his circumstances or to the goods themselves for the goods to be put to the prescribed end-use.

In neither case shall the amount of uncollected import duties be payable.

2. Where the goods are destroyed, any resulting products which are not exported outside the customs territory of the Community, shall be charged with import duty at the rates applicable on the date when the goods were destroyed.

Article 12

For the purposes of this Regulation, the territory of the Benelux Economic Union shall be considered to be a single Member State.

Regulation (EEC) N° 1535/77 is hereby repealed.

Article 14

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.

Article 15

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.

Done at Brussels, 9 December 1987.

For the Commission

COCKFIELD

Vice-President

SPA:L888UMBE25.95

FF: 8UE0; SETUP: 01; Hoehe: 2213 mm; 374 Zeilen; 17404 Zeichen;

Bediener: PUPA Pr.: C;

Kunde: 40644 England

(1) OJ N° L 256, 7. 9. 1987, p. 1.

(2) OJ N° L 172, 22. 7. 1968, p. 1.

(3) OJ N° L 336, 26. 11. 1987, p. 3.

(4) OJ N° L 14, 21. 1. 1969, p. 1.

(5) OJ N° L 191, 19. 7. 1984, p. 1.

(6) OJ N° L 171, 9. 7. 1977, p. 1.

(7) OJ N° L 270, 23. 9. 1987, p. 1.

(1) Date referred to in paragraph 5 of this Article.

ANNEX

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