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Document 52005XC0907(02)
Amendment to the guidelines concerning Part II, Title III ‘Customs procedures with economic impact’ of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code published in the Official Journal of the European Communities C 269, 24.9.2001, p. 1
Amendment to the guidelines concerning Part II, Title III ‘Customs procedures with economic impact’ of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code published in the Official Journal of the European Communities C 269, 24.9.2001, p. 1
Amendment to the guidelines concerning Part II, Title III ‘Customs procedures with economic impact’ of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code published in the Official Journal of the European Communities C 269, 24.9.2001, p. 1
OB C 219, 7.9.2005, p. 7–18
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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7.9.2005 |
EN |
Official Journal of the European Union |
C 219/7 |
Amendment to the guidelines concerning Part II, Title III ‘Customs procedures with economic impact’ of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code published in the Official Journal of the European Communities C 269, 24.9.2001, p. 1
(2005/C 219/03)
The guidelines are amended as follows:
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1. |
In Chapter 2 customs warehousing after the part ‘Usual forms of handling, mixing of olive oil’ the following text shall be inserted: Example 1: The following operation has been carried out as usual forms of handling (ufh) under the customs warehousing procedure: Replacement of an exhaust pipe, which has been fitted in a car, by a better quality exhaust (stainless steel). Both car and exhaust pipe (stainless steel) are placed under the customs warehousing procedure. The car has been declared for release for free circulation after carrying out ufh. How should the amount of import duty be calculated?
Example 2 The following operation has been carried out as usual forms of handling (ufh) under the customs warehousing procedure: Replacement of an exhaust pipe, which has been fitted in a car, by a better quality exhaust (stainless steel). The car is placed under the customs warehousing procedure and the exhaust pipe (stainless steel) is free circulation. The car has been declared for release for free circulation after carrying out ufh. How should the amount of import duty be calculated?
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2. |
In Chapter 3 inward processing after the part ‘production accessories’ the following text shall be inserted: Background International commitments limit the amount of export refunds which may be paid by the EU on Non Annex I (NAI) goods to EUR 415 million per budget year. However, in circumstances where the forecasted requirement for refund exceeds the available funds Article 11 of Council Regulation (EC) No 3448/93 provides for a system whereby the economic conditions referred to in Article 117(c) of Regulation (EEC) No 2913/92 shall also be considered fulfilled for certain quantities of basic products used for the manufacture of NAI goods. The quantities of basic products to which this provision applies are determine with the aid of a supply balance based on a comparison between the required available refunds and the forecasted refund requirements — this balance is subject to regular review. The detailed rules for the application of the foregoing provision are contained in Commission Regulation (EC) No 1488/2001 (2) of 19 July 2001 laying down rules for the application of Council Regulation (EC) No 3448/93 as regards the placement of certain quantities of certain basic products listed in Annex I to the Treaty establishing the European Community under the inward processing arrangements without prior examination of the economic conditions. In accordance with Regulation (EC) No 1488/2001 the placement of quantities of basic agricultural products under this scheme is subject, during the period of its validity, to the presentation of an inward processing certificate (IP certificate). On presentation, during its period of validity of copy No 1 of the IP certificate, or an extract therefrom, the operator may, under the conditions set out in Commission Regulation (EEC) No 2454/93, make a single application to the customs authority in a Member State for authorisation to use inward processing arrangements for a quantity of the basic product less than or equal to the quantity referred to in the certificate or the extract. The economic conditions referred to in Article 117(c) of Regulation (EEC) No 2913/92 shall then be deemed to have been met. However, Article 507 (1) of Commission Regulation (EEC) No 2454/93 provides that an authorisation shall take effect on the date of issue or at any later date given in the authorisation . In addition, once authorisation takes effect, Article 507(4) of Regulation (EEC) No 2454/93 provides that this authorisation shall have a period of validity not exceeding 3 months in the case of Milk and Milk Products and a period of validity not exceeding 6 months in the case of other relevant agricultural products. Problem The Commission is reviewing this special NAI IPR scheme in light of the experience gained since it went into operation in September 2002. One of the problem identified is that of operators who approach their customs authorities seeking that the date on which the authorisation takes effect be delayed — in some instances beyond the end of the budget period in which the NAI budgetary shortfall was identified. Where the date of authorisation is delayed it can mean that instead of the basic product arriving in the Community at the time of identified shortfall in the available refunds, it arrives in the Community at a time when there are sufficient refunds available. Solution Article 1(1) of Regulation (EC) No 1488/2001 says that: “The placement of certain quantities of basic products set out in Article 11 of Regulation (EC) No 3448/93 under the inward processing arrangements without prior examination of the economic conditions is subject, during its period of validity, to presentation of an inward processing certificate.” Therefore, this should be interpreted as meaning that the relevant authorisation for the use of the inward processing procedure has to take effect during the period of validity of the corresponding IP certificate. Furthermore, Article 1 of Regulation (EEC) No 2913/92 says that: “The Code shall apply, without prejudice to special rules laid down in other fields to trade between the Community and third countries.” This means that Article 507(1) of Commission Regulation (EEC) No 2454/93 is superseded by Article 1(1) of Regulation (EC) No 1488/2001 (lex specialis) with regard to the date on which the authorisation takes effect.’ |
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The part concerning ‘equivalent goods’ is replaced by the following: Special provisions apply inter alia in respect of milk and milk products. In accordance with Annex 74 Point 7 the recourse to the use of equivalence for milk and milk products is permitted under the following conditions: The following components are taken into consideration: milk dry matter, milk fat matter and milk protein. The weight of each of these components in the import goods shall not exceed the weight of each of these components in the equivalent goods. However, where the economic value of the import goods is determined by only one or two of the abovementioned components, the weight may be calculated on the basis of this or these component(s). Thus it is permitted to compensate natural fluctuations of the contents of dry matter, fat and protein within the reference period which has been determined in the authorisation (up to 4 months). Only the total weight of each of these components in the import goods and in the equivalent goods is relevant. If the total weight of the relevant components in the import goods exceeds the total weight of the relevant components in the equivalent goods, Article 204 of the Code should be applied in such a way that only the exceeding weight is subject to import duties. The exceeding weight has to be converted into the corresponding quantity of import goods. Examples for the calculation of import duties:
Examples of goods for which the economic value is determined by only one or two of the components:
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After the part concerning ‘Aggregated discharge’ the following text is inserted: If a customs debt incurs under the arrangements for inward processing, in certain cases, for the purpose of determining that customs debt, the compensating products are subject to the import duties appropriate to them. Those cases are mentioned in Article 548(1) in conjunction with Annex 75. This Annex covers waste, scrap, residues, offcuts and remainders which are a necessary by-product of the processing operation other than the main compensating products specified in the authorisation. These secondary compensating products are subject to the import duties appropriate to them, unless the holder of the authorisation has asked for the duty on those products to be assessed in accordance with Article 121 of the Code. The following illustrative list contains examples in which Annex 75 applies: Note: The indicated CN codes based on the CN 2002 and are not updated. Therefore they may be not in line with the Combined Nomenclature in force.
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After the part concerning ‘ATA CARNET’ the following text is inserted: ‘The term “commercial use” is defined in Article 555(1)(a). Thus “commercial use” means the use of means of transport for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration. Industrial transport of goods without remuneration means, for example, carriage of raw materials for use in a factory, by means of transport belonging to that factory.’ |
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After item J under point C (other equipment) of the illustrative list concerning professional equipment (Article 569) the following item is added:
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(1) The following examples concerning the calculation of the amount of import duty in accordance with item 19, second sentence, of Annex 72 CCIP are also applicable in case of type D customs warehouse.
(2) OJ L 196, 20.7.2001, p. 9.