Keywords
Summary

Keywords

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Free movement of goods ° Trade with non-member countries ° Inward processing relief arrangements ° Discharge of the relief arrangements by the placing of goods, with the authorization of the customs authorities, under the system of processing under customs control ° Grant of authorization to which a quantitative limit is attached ° Not permissible

(Council Regulation No 1999/85, Art. 18(2)(d), first subpara. of Art. 18(3) and Art. 21(1)(a))

Summary

Article 18(2)(d), the first subparagraph of Article 18(3) and the first indent of Article 21(1)(a) of Council Regulation No 1999/85 on inward processing relief arrangements are to be interpreted as meaning that a quantitative limitation may not be attached to an authorization to use the system of processing under customs control as an alternative way of discharging the inward processing relief arrangements.

In providing that the customs authority may grant authorization for other ways of discharge where circumstances so warrant, the first subparagraph of Article 18(3) of Regulation No 1999/85 hardly leaves the customs authority any discretion to restrict the scope of that authorization but makes its grant somewhat automatic in that if the customs authority finds that alternative ways of discharging the inward-processing relief arrangements provided for in points (c) to (f) of Article 18(2) are not likely to lead to abuse by, for example, conferring an unjustified customs advantage on the beneficiary, it must grant the authorization; if not, it can only refuse it.