31.12.1994   

EN

Official Journal of the European Communities

L 346/1

1.

Part I, Title IV, Chapter 2, Section 1 is replaced by the following:

‘Article 66

For the purpose of this Chapter:

Section 1

Generalized system of preferences

Subsection 1

Definition of the concept of originating products

Article 67

1.   For the purposes of the provisions concerning generalized tariff preferences granted by the Community to certain products originating in developing countries (hereinafter referred to as ‘beneficiary countries’), the following shall be considered, subject to paragraph 3, to originate in a beneficiary country;

2.   For the purposes of this Section, products originating in the Community within the meaning of paragraph 3 which are subject in a beneficiary country to working or processing going beyond that described in Article 70 shall be considered as originating in that beneficiary country.

3.   Paragraph 1 shall apply mutatis mutandis in order to establish the origin of the products obtained in the Community.

Article 68

1.   The following shall be considered as wholly obtained in a beneficiary country or in the Community:

2.   The terms “its vessels” and “its factory ships” in paragraph 1 (f) and (g) shall apply only to vessels and factory ships:

3.   The terms “beneficiary country” and “ Community” shall also cover the territorial waters of that country or of the Member States.

4.   Vessels operating on the high seas, including factory ships on which the fish caught is worked or processed, shall be considered as part of the territory of the beneficiary country or of the Member State to which they belong, provided that they satisfy the conditions set out in paragraph 2.

Article 69

1.   For the purpose of Article 67, non-originating materials shall be considered to be sufficiently worked or processed when the product obtained is classified in a heading which is different from those in which all the non-originating materials used in its manufacture are classified, subject to paragraph 2.

2.   For a product mentioned in columns 1 and 2 of the list set out in Annex 15, the conditions given in column 3 for the product concerned must be satisfied instead of the rule in paragraph 1.

Where in the list set out in Annex 15 a percentage rule is applied in determining the originating status of a product obtained in the Community or in a beneficiary country, the value added by the working or processing shall correspond to the ex-works price of the product obtained, less the customs value of third-country materials imported into the Community or the beneficiary country.

Article 70

The following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 69 (1) are satisfied:

Article 71

In order to determine whether a product originates in a beneficiary country or in the Community, it shall not be necessary to establish whether or not the power and fuel, plant and equipment, and machines and tools used to obtain such product or the materials used in its manufacture which do not and are not intended to remain in the product as finally constituted originate in third countries.

Article 72

1.   Notwithstanding the provisions of Article 69, non-originating materials may be used in the manufacture of a given product, provided their total value does not exceed 5 % of the ex-works price of the final product and subject to the conditions laid down in Note 3.4 in Annex 14.

2.   Paragraph 1 shall not apply to products falling within Chapters 50 to 63 of the Harmonized System.

Article 73

1.   By the way of derogation from Article 67, for the purposes of determining whether a product manufactured in a beneficiary country which is a member of a regional group originates therein within the meaning of that Article, products originating in any of the countries of that regional group and used in further manufacture in another country of the group shall be treated as if they originated in the country of further manufacture (regional cumulation).

2.   The country of origin of the final product shall be determined in accordance with Article 73a.

3.   Regional cumulation shall apply to three separate regional groups of beneficiary countries benefiting from the generalized system of preferences:

4.   The expression ‘regional group’ shall be taken to mean the Asean or the CACM or the Andean group as the case may be.

Article 73a

1.   When goods originating in a country which is a member of a regional group are worked or processed in another country of the same regional group, they shall have the origin of the country of the regional group where the last working or processing was carried out provided that:

2.   When the conditions of origin in 1 (a) and (b) are not satisfied the products shalLhave the origin of the country of the regional group which accounts for the highest customs value of the originating products coming from other countries of the regional group.

3.   ‘Value added’ means the ex-works price minus the customs value of each of the products incorporated which originated in another country of the regional group.

4.   Products originating in a country of a regional group, which are exported to the Community from another country of the same regional group and where the products have undergone no working or processing will originate in the country in which they initially acquired their originating status.

Article 73b

1.   Articles 73 and 73a shall apply only where:

The secretariats are as follows:

as the case may be.

2.   The Commission shall inform the Member States when the conditions set out in paragraph 1 have been satisfied, in the case of each regional group.

3.   Article 78 (1) (b) shall not apply to products originating in any of the countries of the regional group when they pass through the territory of any of the other countries of the regional group, whether or not further working or processing takes place there.

Article 74

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price or not separately invoiced are regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 75

Sets, as defined in General Rule 3 of the Harmonized System, shall be regared as originating when the component articles are originating products. Nevertheless, when a set is composed of originating and non-originating articles, the set as a whole shall be regarded as originating provided that the value of the non-originating articles does not exceed 15 % of the ex-works price of the set.

Article 76

1.   Derogations from the provisions of this Section may be made in favour of the least-developed beneficiary countries benefiting from the generalized system of preferences when the development of existing industries or the creation of new industries justifies them. The least developed beneficiary countries are listed in EC regulations and the ECSC decision applying generalized tariff preferences for the current year. For this purpose, the country concerned shall submit to the Communities a request for a derogation together with the reasons for the request in accordance with paragraph 3.

2.   The examination of requests shall in particular take into account:

3.   In order to facilitate the examination of requests for derogation, the country making the request shall furnish, in support of its request, the fullest possible information, covering in particular the points listed below:

4.   The provisions of paragraph 1, 2 and 3 shall apply to any request for an extension.

Subsection 2

Proof of origin

Article 77

1.   Originating products within the meaning of this Section shall be eligible, on importation into the Community, to benefit from the tariff preference referred to in Article 67, provided they have been transported directly within the meaning of Article 78, on production of a certificate of origin Form A, a specimen of which is set out in Annex 17, issued either by the customs authorities, or by other competent governmental authorities of the exporting beneficiary country, provided that the latter country:

2.   A certificate of origin Form A may be issued only where it can serve as the documentary evidence required for the purpose of the tariff preference referred to in Article 67.

3.   A certificate of origin Form A shall be issued only upon written application from the exporter or his authorized representative.

4.   The exporter or his authorized representative shall submit with his application any appropirate supporting documents proving that the products to be exported qualify for the issue of a certificate of origin Form A.

5.   The certificate shall be issued by the competent governmental authority of the beneficiary country if the products to be exported can be considered products originating within the meaning of Subsection 1. The certificate shall be made available to the exporter as soon as the export has taken place or is ensured.

6.   For the purpose of verifying whether the condition stated in paragraph 5 has been met, the competent governmental authority shall have the right to call for any documentary evidence or to carry out any check which is considers appropriate.

7.   It shall be the responsibility of the competent governmental authority of the beneficiary country to ensure that certificates and applications are duly completed.

8.   The completion of Box 2 of the certificate of origin Form A shall be optional. Box 12 shall be duly completed by indicating ‘European Community’ or one of the Member States.

9.   The date of issue of the certificate of origin Form A must be indicated in Box 11. The signature to be entered in that box, which is reserved for the competent governmental authorities issuing the certificate, must be handwritten.

Article 78

1.   The following shall be considered as transported direct from the exporting beneficiary country to the Community or from the Community to the beneficiary country:

2.   The evidence that the conditions specified in paragraph 1 (b) and (c) have been satisfied shall be provided by presenting to the competent customs authorities:

Article 79

The conditions set out in this Section relative to the acquisition of the originating status shall be satisfied without interruption in the beneficiary country or in the Community.

If originating products exported from the beneficiary country or from the Community to another country are returned, they must be considered as non-originating unless it can be demonstrated to the satisfaction of the competent authorities that:

Article 80

Since the certificate of origin Form A constitutes the documentary evidence for the application of the provisions concerning the tariff preferences referred to in Article 67, it shall be the responsibility of the competent governmental authority of the exporting country to take any steps necessary to verify the origin of the products and to check the other statements on the certificate.

Article 81

Originating products within the meaning of this Section shall be eligible on importation into the Community to benefit from tariff preferences referred to in Article 67 on production of a replacement certificate of origin Form A issued by the customs authorities of Norway or Switzerland on the basis of a certificate of origin Form A issued by the competent authorities of the exporting beneficiary country provided that the conditions laid down in Article 78 have been satisfied and provided that Norway or Switzerland assists the Community by allowing its customs authorities to verify the authenticity and accuracy of the certificates of origin Form A. The verification procedure laid down in Article 94 shall apply mutatis mutandis. The limit laid down in Article 94 (3) shall be extended to eight months.

Article 82

1.   A certificate of origin Form A must be submitted, within 10 months of the date of issue by the competent governmental authority of the exporting beneficiary country, to the customs authorities of the importing Member State where the products are presented.

2.   Certificates of origin Form A submitted to the customs authorities in the Community after expiry of the period of validity stipulated in paragraph 1 may be accepted for the purpose of applying the tariff preferences reffered to in Article 67 where the failure to observe the time limit is due to force majeure or to exceptional circumstances.

3.   In other cases of belated presentation, the customs authorities of the importing Member State may accept the certificates where the products have been presented to them within the period laid down in paragraph 1.

Article 83

The certificate of origin Form A shall be submitted to the customs authorities of the Member State of importation in accordance with the procedures laid down in Article 61 of the Code. The said authorities may require a translation of a certificate. They may also require the declaration for release for free circulation to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the tariff preferences reffered to in Article 67.

Article 84

1.   In exceptional cases a certificate of origin Form A may be issued after the actual exportation of the products to which it relates, if it was not issued at the time of exportation as a result of errors or omissions involuntarily made or other special circumstances, and provided thet the goods were not exported before the communication to the Commission of the information required by Article 92.

2.   The competent governmental authority may issue a certificate retrospectively only after verifying that the partiulars contained in the exporter's application agree with those contained in the corresponding export documents and that no valid certificate of origin Form A was issued when the products in question were exported.

3.   Box 4 of certificates of origin Form A issued retrospectively must contain the endorsement “ Delivre a posteriori” or “Issued retrospectively”.

Article 85

1.   In the event of the theft, loss or destruction of a certificate of origin Form A, the exporter may apply to the competent governmental authority which issued it for a duplicate to be made out on the basis of the export documents in their possession. Box 4 of a duplicate Form A issued in this way must contain the word ‘Duplicata’ or ‘Duplicate’, together with the date of issue and the serial number of the original certificate.

2.   For the purposes of Article 82 the duplicate shall take effect from the date of the original.

Article 85a

1.   It shall at any time be possible to replace one or more certificates or origin Form A by one or more other such certificates, provided that this is done at the customs office in the Community responsible for checking the goods.

2.   The replacement certificate issued in application of paragraph 1 or Article 81 shall be regarded as the definitive certificate of origin for the products to which it refers. The replacement certificate shall be made out on the basis of a written request by the re-exporter. The date of issue and the serial number of the original certificate of origin Form A shall be indicated in Box 4.

3.   The top right-hand box of the replacement certificate shall indicate the name of the intermediary country where it is issued.

Box 4 shall contain the words “Replacement certificate” or “Certificat de remplacement”, as well as the date of issue of the original certificate of origin and its serial number.

The name of the re-exporter shall be given in Box 1.

The name of the final consignee may be given in Box 2.

All particulars of the re-exported products appearing on the original certificate must be transferred to Boxes 3 to 9.

References to the re-exporter's invoice must be given in Box 10.

The customs authority which is issued the replacement certificate shall endorse Box 11. The responsibility of the authority is confined to the issue of the replacement certificate.

The particulars in Box 12 concerning the country of origin and the country of destination shall be taken from the original certificate. This box shall be signed by the re-exporter. A re-exporter who signs this box in good faith shall not be responsible for the accuracy of the particulars entered on the original certificate.

4.   The customs office which is requested to perform the operation should note on the original certificate the weight, number and nature of the goods forwarded and indicate there on the serial numbers of the corresponding replacement certificate or certificates. It shall keep the original certifcate for a least three years.

5.   A photocopy of the original certificate may be annexed to the replacement certificate.

Article 86

1.   Save as provided in paragraph 4 of this Article, the certificate of authenticity provided for in Article 1 (4) of the Council Regulation (EEC) No 3833/90 (7) shall be given in Box 7 of the certificate of origin Form A, provided for in this Section

2.   The certificates referred to in paragraph 1 shall consist of the description of the goods as set out in paragraph 3 followed by the stamp of the competent governmental authority, with the handwritten signature of the official authorized to certify the authenticity of the description of the goods given in Box 7.

3.   The description of the goods in Box 7 of the certificate of origin Form A shall be as follows, according to the product concerned:

4.   By way of derogation from paragraphs 1 and 2, and without prejudice to paragraph 3, the stamp of the authority competent to certify the authenticity of the description of the goods set out in paragraph 3 shall not be placed in Box 7 of the certificate of origin Form A if the authority empowered to issue the certificate of origin is also the governmental authority empowered to issue the certificate of authenticity.

Article 87

1.   Products sent from a beneficiary country for exhibition in another country and sold for importation into the Community shall benefit on importation from the tariff preferences reffered to in Article 67 on condition that the products meet the requirements of this Section entitling them to be recognized as originating in the exporting beneficiary country and provided that it is shown to the satisfaction of the competent Community customs authorities that:

2.   A certificate of origin Form A must be produced to the Community customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and the conditions under which they have been exhibited may be required.

3.   Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

Article 87a

Without prejudice to Article 70 where, at the request of the person declaring the goods to customs, an unassembled or disassembled article falling within Chapter 84 or 85 of the Harmonized System is imported by instalments on the conditions laid down by the competent authorities, it shall be considered to be a single article and a certificate of origin Form A may be submitted for the whole article upon importation of the first consignment.

Article 87b

1.   Without prejudice to Article 77, in the case of products which form the subject of postal consignments (including parcels), evidence of originating status within the meaning of this Section may be given by a Form APR, a specimen of which is set out in Annex 18, on condition that the assistance referred to in Article 77 (1) is forthcoming in respect of the said form.

2.   Issue of Form APR shall be subject to the following conditions:

These Provisions do not exempt exporters from complying with any other formalities required by customs or postal regulations.

Article 88

1.   Products sent as small packages by private persons to private persons or forming part travellers' personal luggage shall be admitted as originating products benefiting form the tariff preferences referred to in Article 67 without requiring the production of a certificate of origin Form A or the completion of a Form APR, provided that such imports are of a non-commercial nature and have been declared as satisfying conditions required for the application of that Article, and where there is no doubt as to the veracity of such declaration.

2.   Imports which are occasional and consist exclusively of products for the personal use of the recipients or travellers or their families shall be considered as being of a non-commercial nature if it is evident from the nature and quantity of the products that they are not being imported for commercial reasons.

Furthermore, the total value of the products must not exceed ECU 215 in the case of small packages or ECU 600 in the case of the contents of travellers' personal luggage.

Article 89

1.   Evidence of originating status of Community products within the meaning of Article 67 (2) shall be given by a movement certificate EUR. 1, a specimen of which is set out in Annex 21.

2.   The exporter or his authorized representative shall enter “GSP beneficiary countries” and “EC” or “pays beneficaires du SPG” and “CE” in Box 2 of the movement certificate EUR.l.

3.   The provisions of this Section concerning the issue, use and subsequent verification of certificates of origin Form A shall apply mutatis mutandis to movement certificates EUR.l.

Article 90

1.   When Article 67 (2) and (3) apply, the competent authorities of the benficiary country called on to issue a certificate of origin Form A for products in the manufacture of which materials originating in the. Community are use shall rely on movement certificate EUR.l.

2.   Box 4 of certificates of origin Form A issued in the cases referred to in paragraph 1 shall contain the endorsement “Cumul CE” or “EC cumulation”.

Article 91

The discovery of slight discrepancies between the statements made in the certificate and those made in the documents produced to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the certificate null and void, provided it is duly established that the certificate corresponds to the products concerned.

Obvious formal errors such as typing errors on a certificate of origin Form A or movement certificate EUR.l shall not cause the certificate to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in the certificate.

Subsection 3

Methods of administrative cooperation

Article 92

1.   The beneficiary countries shall inform the Commission of the names and addresses of the governmental authorities situated in their territory empowered to issue certificates of origin Form A, together with specimens of stamps used by those authorities. The Commission shall forward this informatiuon to the customs, authorities of the Member States.

2.   The beneficiary countries shall also inform the Commission of the names and addresses of the governmental authorities empowered to issue the certificates of authenticity referred to in Article 86, together with specimens of the stamp they use. The Commission shall forward this information to the customs authorities of the Member States.

3.   The Commission shall publish in the Official Journal of the European Communities (C series) the date on which thew new beneficiary countries referred to in Article 97 have met the obligations laid down in paragraphs 1 and 2.

4.   The Commission shall send the beneficiary countries specimens of the stamps used by the customs authorities of the Member States to issue EUR.l movement certificates.

Article 93

For the purpose of the provisions concerning the tariff preferences referred to in Article 67, every beneficiary country shall comply or ensure compliance with the rules concerning the origin of the goods, the completion and issue of certificates of origin Form A, the conditions for the use of Form APR and those concerning administrative cooperation.

Article 94

1.   Subsequent verifications of certificates of origin Form A and Forms APR shall be carried out at random or whenever the customs authorities in the Community have reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the products in question.

2.   For the purposes of paragraph 1, the customs authorities in the Community shall return a copy of the certificate of origin Form A or the Form APR to the competent governmental authority in the exporting beneficiary country, giving, where appropriate, the reasons of form or substance for an inquiry. If the invoice has been submitted, such invoice or a copy thereof shall be attached to the copy of certificate of origin Form A or of the Form APR, as well as all other relevant documants. The customs authorities shall also forward any information that has been obtained suggesting that the particulars given on the said certificate or form are inaccurate.

If the said authorities decide to suspend the tariff preferences referred to in Article 67 pending the results of the verification, they shall offer to release the products to the importer subject to any precautionary measures judged necessary.

3.   When an application for subsequent verification has been made in accordance with paragraph 1, such verification shall be carried out and its results communicated to the customs authorities in the Community within a maximum of six months. The results must be such as to establish whether the certificate of origin Form A or the Form APR in question applies to the products actually exported and whether these products were in fact eligible to benefit from the tariff preferences referred to in Article 67.

4.   In the case of certificates of origin Form A issued in accordance with Article 90, the reply shall include a copy (copies) of the movement certificate(s) EUR.l relied on.

5.   If in cases of reasonable doubt there is no reply within the six months specified in paragraph 3 or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be sent to the competent authorities. If after the second communication the results of the verification are not communicated to the requesting authorities within four months, or if these results do not allow the authenticity of the document in question or the real origin of the products to be determined, the requesting authorities shall, except in the case of exceptional circumstances, refuse entitlement to the preferential tariff measures.

The provisions of the first subparagraph shall apply between the countries of the same regional group for the purposes of a posteriori controls of the issued certificates of origin Form A or the Form APR drawn up in accordance with this Section.

6.   Where the verification procedure or any other available information appears to indicate that the provisions of this Section are being contravened, the exporting beneficiary country, on its own initiative or at the request of the Community, shall carry out appropriate enquiries or arrange for such enquiries to be carried out with due urgency to identify and prevent such contraventions.

7.   For the purpose of subsequent verification of certificates of origin Form A, copies of the certificates as well as any export documents referring to them shall be kept for at least three years by the competent governmental authority in the exporting beneficiary country.

Article 95

Article 78 (1) (c) and Article 81 shall apply only insofar as Norway and Switzerland, in the context of tariff preferences granted by them to certain products originating in developing countries, apply provisions similar to those of the Community.

The Commission shall inform the Member States' customs authorities of the adoption of such provisions by the country or countries concerned and shall notify them of the date on which the provisions of Article 78 (1) (c) and Article 81, and the similar provisions adopted by the country or countries concerned, enter into force.

Subsection 4

Ceuta and Melilla

Article 96

1.   The term “Community” used in this Section shall not cover Ceuta and Melilla. The term “products originating in the.Community” shall not cover products originating in Ceuta and Melilla.

2.   This Section shall apply mutatis mutandis in determining whether products may be regarded as originating in the exporting beneficiary country benefiting from the generalized system of preferences when imported into Ceuta and Melilla or as originating in Ceuta and Melilla.

3.   Ceuta and Melilla shall be regarded as a single territory.

4.   The provisions of the present Section concerning the issue, use and subsequent verification of movement vertificates EUR.l shall apply mutatis mutandis to products originating in Ceuta and Melilla.

5.   The Spanish customs authorities shall be responsible for the application of this Section in Ceuta and Melilla.

Subsection 5

Final Provision

Article 97

When a country or territory is admitted or re-admitted as a GSP beneficiary in respect of products referred to in the relevant EC regulations or ECSC decisions, goods originating in that country or territory may benfit form the GSP on condition that they were exported from the beneficiary country or territory on or after the date referred to in Article 92(3).’

2.

Article 100 is amended as follows:

3.

Article 102 is replaced by the following:

‘Article 102

The provisions of Articles 74 and 75 shall apply to this Section.’

4.

Article 113 is replaced by the following:

‘Article 113

Without prejudice to Article 100 (3), where, at the request of the declarant, an unassembled or disassembled article falling within Chapter 84 or 85 of the Harmonized System is imported in several consignments on the conditions laid down by the customs authorities, it shall be considered to be a single article and a movement certificate EUR.l may be submitted for the whole article upon import of the first consignment.’

5.

Article 119 (4), the second subparagraph is replaced by the following:

‘The provisions of the first subparagraph of Article 94 (5) shall apply to this paragraph.’

6.

Article 121 is amended as follows:

7.

Article 122 is amended as follows:

8.

Article 124 is replaced by the following:

‘Article 124

The provisions of Articles 74 and 75 shall apply to this Section.’

9.

The following Article 181 a is inserted:

‘Article 181 a

1.   The customs authorities need not determine the customs valuation of imported goods on the basis of the transaction value method if, in accordance with the procedure set out in paragraph 2, they are not satisfied, on the basis of reasonable doubts, that the declared value represents the total amount paid or payable as referred to in Article 29 of the Code.

2.   Where the customs authorities have the doubts described in paragraph 1 they may ask for additional information in accordance with Article 178 (4). If those doubts continue, the customs authorities must, before reaching a final decision, notify the person concerned, in writing if requested, of the grounds for those doubts and provide him with a reasonable opportunity to respond. A final decision and the grounds therefor shall be communicated in writing to the person concerned.’

10.

In point (e) of Article 313 (2), the following indent is inserted between the third and fourth indents:

11.

Article 314 is amended as follows:

12.

In Article 360, the first paragraph is replaced by the following:

‘When external Community transit operations comprising goods, which have been or which must be made the subject of specific information, notably by application of the provisions of Council Regulation (EEC) No 1468/81 (8), present exceptional risk of fraud, the customs administrations of the Member States shall, by agreement with the Commission, take specific measures with a view to temporarily forbidding the use of the comprehensive guarantee.

(8)  OJ No L 144, 2. 6. 1981, p. 1.’"

13.

Article 361 is replaced by the following:

‘Article 361

Without prejudice to the provisions of Article 360, the level of the comprehensive guarantee shall be determined as follows:

14.

Article 368 is amended as follows:

15.

the following paragraph 3 is added to Article 510:

‘3.   Without prejudice to the derogations provided for in Annex 69a, retail sales in the premises, storage area or any other defined location of a customs warehouse shall not be allowed. This prohibition shall also apply to goods placed under the customs warehousing procedure in a type E warehouse.’

16.

Article 522 is replaced by the following:

‘Article 522

1.   The usual forms of handling referred to in Article 109 (4) of the Code shall be those defined in Annex 69.

2.   At the request of the declarant, in the cases where Article 112 (2) of the Code applies, the Information Sheet INF 8 may be issued where goods placed under the customs warehousing procedure, which have been submitted to the usual forms of handling, are declared for another customs approved treatment or use.

The Information Sheet INF 8 shall be made out in an original and a copy on a form complying with the model and provisions set out in Annex 70.

The Information Sheet INF 8 shall serve for the determination of the taxation elements which should be taken into account.

To that effect, the supervising office, shall provide the information referred to in Boxes 11, 12, and 13 endorse Box 15 and return the original of the Information Sheet INF 8 sheet to the declarant.’

17.

Article 523 (2) is replaced by the following:

‘2.   Applications for authorization to carry out usual forms of handling must provide all particulars necessary for application of the provisions governing the customs warehousing procedures.

If the application is approved, the supervising office shall grant authorization by endorsing the application to that effect and stamping it. In that case Article 502 shall apply mutatis mutandis’.

18.

Article 526 (4) is replaced by the following:

‘4.   When the goods to be transferred have undergone usual forms of handling and Article 112 (2) of the Code applies, the document referred to in paragraph 1 shall include the nature, customs value and quantitiy of the transferred goods, which would be taken into account in the event of the incurrence of a customs debt if the goods concerned had not undergone the said handling’.

19.

Article 676 is replaced by the following:

‘Article 676

1.   For the purposes of point (a) of Article 674 (4), “approved establishments” means, in the case of pedagogic material public or private teaching or vocational training establishments which are essentialy non-profit making and have been approved by the designated authorities of the Member State which issued the authorization as recipients of pedagogic material under the temporary importation procedure..

2.   For the purposes of point (a) of Article 674 (4) “approved establishments” means, in the case of scientific equipment, public or private scientific or teaching establishments which are essentially non-profit making and have been approved by the designated authorities of the Member State which issued the authorization as recipients of scientific equipment under the temporary importation procedure’.

20.

Article 683 is replaced by the following:

‘Article 683

The temporary importation procedure with total relief from import duties shall be granted for:

21.

Article 694 (1) is replaced by the following:

‘1.   When issuing the authorization the designated customs authorities shall specify the period within which the import goods must be assigned a customs-approved treatment or use, taking into account the periods provided for in Article 140 (2) of the Code and Articles 674, 679, 681, 682 and 684 and the time required to achieve the object of the temporary importation.’

22.

Article 698 (2) is replaced by the following:

‘2.   Where a high amount of import duties and other charges is involved, paragraph 1 shall be waived with regard to personal effects and to goods imported for sports purposes.’

23.

Article 709 (2) is replaced by the following:

‘2.   Paragraph 1 shall not apply to the release for free circulation of goods which were entered for the temporary importation procedure under Article 673, Article 678, Article 682 or Article 684a, or where compensatory interest, calculated in accordance with paragraph 3, amounts to ECU 20 or less per declaration for free circulation.’

24.

Article 710a is replaced by the following:

‘Article 710a

In the event of the release for free circulation of the goods in a Member State other than the one in which they were entered for the procedure, the Member State of release for free circulation shall collect the import duties, taking into account the duties which are referred to in Information Sheet INF 6, provided for in Article 715 (3), in accordance with the corresponding indications.’

25.

The following Article 711a is inserted:

‘Article 711a

Where Article 90 of the Code is applied the competent authorities approving such transfer shall annotate the authorization accordingly.

Such transfer shall terminate the procedure in respect of the previous holder.’

26.

Article 793 is amended as follows:

27.

Article 817 is amended as follows:

28.

Article 818 is replace by the following:

‘Article 818

1.   The usual forms of handling referred to in point (b) of the first paragraph of Article 173 of the Code are those defined in Annex 69.

2.   At the request of the declarant, in cases where Article 178 (2) of the Code applies, the Information Sheet INF 8 may be issued where goods placed in a free zone or a free warehouse, which have been submitted to usual forms of handling, are declared for a customs approved treatment or use.

The Information Sheet INF 8 shall be made out in an original and a copy on a form complying with the model and provisions set out in Annex 70.

The Information Sheet INF 8 may serve for the determination of the taxation elements which should be taken into account.

To that effect, the supervising office shall provide the information referred to in Boxes 11, 12 and 13, endorse Box 15 and return the original of the Information Sheet INF 8 to the declarant.’

29.

In Article 900 (1) the following point (o) is added:

30.

The third paragraph of Article 915 is replaced by the following:

‘Article 791 (2) shall cease to apply from 1 January 1996.’

31.

Annex 14 is replaced by the Annex 1 to this Regulation.

32.

Annex 15 is amended as follows:

33.

Annex 19 is amended as follows:

34.

Annex 20 is amended as follows:

35.

Annexes 31, 32, 33, 34 and 38 are hereby amended in accordance with Annex 2 to this Regulation.

36.

Annex 37 is amended as follows:

37.

Annex 53 is deleted.

38.

Annex 69 is replaced by Annex 3 to this Regulation.

39.

Annex 69a, which is set out in Annex 4 hereto, is inserted.

40.

Annex 96 is replaced by Annex 5 hereto.

41.

In Annex 108 the text after ‘UNITED KINGDOM’ is replaced by the following:

‘Birmingham Airport Free Zone

Humberside Free Zone (Hull)

Liverpool Free Zone

Prestwick Airport Free Zone (Scotland)

Ronaldsway Airport Free Zone (Isle of Man)

Southampton Free Zone

Port of Tilbury Free Zone’.