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Document 02016R1239-20210920
Commission Implementing Regulation (EU) 2016/1239 of 18 May 2016 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the system of import and export licences (Text with EEA relevance)Text with EEA relevance
Consolidated text: Commission Implementing Regulation (EU) 2016/1239 of 18 May 2016 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the system of import and export licences (Text with EEA relevance)Text with EEA relevance
Commission Implementing Regulation (EU) 2016/1239 of 18 May 2016 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the system of import and export licences (Text with EEA relevance)Text with EEA relevance
ELI: http://data.europa.eu/eli/reg_impl/2016/1239/2021-09-20
02016R1239 — EN — 20.09.2021 — 003.001
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COMMISSION IMPLEMENTING REGULATION (EU) 2016/1239 of 18 May 2016 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the system of import and export licences (OJ L 206 30.7.2016, p. 44) |
Amended by:
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Official Journal |
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No |
page |
date |
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COMMISSION IMPLEMENTING REGULATION (EU) 2017/1964 of 17 August 2017 |
L 279 |
34 |
28.10.2017 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2019/1607 of 27 September 2019 |
L 250 |
56 |
30.9.2019 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2021/1466 of 6 July 2021 |
L 321 |
16 |
13.9.2021 |
COMMISSION IMPLEMENTING REGULATION (EU) 2016/1239
of 18 May 2016
laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the system of import and export licences
(Text with EEA relevance)
Article 1
Definitions
For the purposes of this Regulation, the definitions of ‘declarant’ as set out in Article 5(15), and ‘risk management’ as set out in Article 5(25) of Regulation (EU) No 952/2013 of the European Parliament and of the Council ( 1 ) and of ‘exporter’ as set out in Article 1(19) of Commission Delegated Regulation (EU) 2015/2446 ( 2 ) shall apply. In addition, the definitions laid down in Article 1 of Delegated Regulation (EU) 2016/1237 shall apply.
Article 2
Application for and issue of licences
Where no such IT applications are available or effective, and as fall-back for failure of IT applications, licences may also be applied for and issued, using a print of the model as set out in Annex I to this Regulation, and taking account of the instructions set out in that Annex.
Article 3
Deadlines
An application received after 13.00 hours Brussels time on a working day shall be deemed to have been lodged on the first working day following the day on which it was actually received.
Where in this Regulation a period for procedures is set, and the opening or closing date is a Saturday, Sunday, or public holiday as defined in Regulation (EEC, Euratom) No 1182/71:
the applicable opening date shall be the following working day and shall start at 0.00 hours, taking account of official office opening hours;
by way of derogation from Article 3(2)(b) and (4) of that Regulation, the applicable closing date shall be the last working day preceding the Saturday, Sunday or public holiday and shall end at 13.00 hours Brussels time. However, in respect of applications for a licence Member States may decide to provide for the necessary working arrangements to allow their submission on a Saturday, Sunday or public holiday. In that case, the applicable closing date shall be the given Saturday, Sunday or public holiday and shall end at 13.00 hours Brussels time. Where a Member State decides to provide for such working arrangements, it shall publish them.
Point (b) of the first subparagraph shall also apply where the applicable closing date is defined by reference to a specified date and that date falls on a Saturday, Sunday or public holiday.
Article 4
Economic Operators Registration and Identification number
Applicants or licence issuing authorities may, on the basis of national instructions, mention the EORI number of the applicant, titular holder or transferee in Section 20, provided that the name or identity number in Section 4 or 6 links to the EORI number in Section 20.
Article 5
Amount of the security
Article 6
Extracts
Article 7
Period of validity
If pursuant to specific legislation another starting date of the period of validity applies, the licence issuing authority shall additionally indicate that date preceded by the words ‘valid from’ in the boxes of the licences referred to in the first subparagraph.
Article 8
Tolerance and rounding
When calculating quantities, the following rounding rules shall apply:
where the first decimal is five or more, the quantity shall be rounded up to the first higher unit of measurement referred to in Section 17 of the licence. Where the first decimal is less than five, the decimal quantity shall be deleted;
for headage-based quantities, quantities shall be rounded to the next greater whole number of head.
Article 9
Customs declaration
If the IT applications of the licence issuing authority or customs office are not suited for applying the first subparagraph, licences or extracts may be sent in paper format.
Article 10
Attribution and endorsements
Article 11
Transfer
In the event of a request for transfer by the titular holder, the transferee's data and the date of the relevant entry shall be entered on the licence in accordance with the notice for import and export licences for agricultural products. The transfer shall be validated by the licence issuing authority.
In the event of a transfer back to the titular holder, the licence issuing authority shall validate the transfer back and its date on the licence in accordance with the notice on import and export licences for agricultural products.
The transfer or transfer back shall take effect from the date of validation by the licence issuing authority.
Article 12
Deposit
Article 13
Integrity and control of the licence, mutual assistance
The first subparagraph shall not apply where it concerns minor or evident errors which the licence issuing authority or competent customs authority can remedy by applying the legislation correctly.
Where on the basis of risk management there is a need to verify, or a doubt concerning the authenticity of a paper licence or extract, or entries or endorsements thereon, the authority concerned shall return the licence or extract, or a photocopy thereof, to the competent authorities responsible for checking.
The request for verification and the reply of the result shall be communicated by electronic means in accordance with Council Regulation (EC) No 515/97 ( 7 ) using the standard form as set out in the notice on import and export licences for agricultural products. Authorities may agree on further simplification including direct consultations using the customs office list (COL) published on the Commission's official web-site. ( 8 )
The requested authority shall ensure that a reply to the requesting authority is sent within 20 calendar days when the authorities are established in the same Member State. Where different Member States are involved, the reply shall be sent within 60 calendar days.
Article 14
Fulfilment of the obligation and proof
The right to have the products released for free circulation or to export shall be considered to have been exercised, and the corresponding obligation shall be considered to have been fulfilled, on the day the relevant customs declaration is accepted within the period of validity of the licence and provided that:
in case of release for free circulation, the products are actually released for free circulation;
in case of export, the products have left the customs territory of the Union within 150 calendar days from the day of acceptance of the customs declaration.
Proof of the fulfilment of the obligation to export shall be:
the titular holder's or transferee's copy of the licence or extract, duly endorsed by customs, or its electronic equivalent; and
the exit certification by the customs office of export to the exporter or the declarant referred to in Article 334 of Implementing Regulation (EU) 2015/2447.
The proof referred to in point (b) of paragraph 4 shall be provided and checked as follows:
the exporter or declarant referred to in point (b) of paragraph 4 shall transfer the exit certification to the titular holder, and the titular holder shall submit the proof in electronic format to the licence issuing authority. If the exit certification is annulled due to corrections by the customs office of exit, the customs office of export shall inform the exporter or his customs representative, and the exporter or his customs representative shall inform the titular holder, who shall inform the licence issuing authority accordingly;
the procedure set out in point (a) shall include submission of the Master Reference Number (MRN) concerned as defined in Article 1(22) of Delegated Regulation (EU) 2015/2446 to the licence issuing authority
the licence issuing authority shall check the information received, including the correctness of the date of exit of the customs territory of the Union, on the basis of risk management. If the MRN and the MRN databank ( 9 ) do not enable appropriate checks, customs shall, at the licence issuing authority's request and on the basis of the MRN concerned, either confirm or correct the date of exit.
If the customs office of export is established in another Member State than the licence issuing authority, the procedures set out in the second subparagraph of Article 13(6) apply mutatis mutandis.
Authorities may agree that the procedures set out in the first subparagraph are carried out directly between the authorities concerned. Licence issuing authorities may arrange simplified procedures for the purposes of point (a).
The proof of export and exit of the customs territory of the Union must be received by the licence issuing authority within 180 calendar days after the expiry of the licence.
If the periods provided for in the first and second subparagraphs cannot be respected due to technical problems, the licence issuing authority may, at the request and proof of the titular holder, extend those periods, if necessary ex post, up to a maximum of 730 calendar days, taking account of Article 23(4) of Delegated Regulation (EU) No 907/2014.
Article 15
Replacement and duplicate licences or extracts
For replacement licences under this paragraph a security shall be lodged as set out in Article 5.
If the lost or partially destroyed original licence is found, the titular holder shall return the original licence to the licence issuing authority, who shall release the remaining security for the original licence forthwith.
A replacement licence or extract shall not be issued where the issue of licences or extracts for the product in question is suspended or where it concerns an import or export tariff rate quota.
Where the request concerns a partly or totally destroyed licence or extract issued for products other than those referred to in Article 2(1)(a) and (2)(a) of Delegated Regulation (EU) 2016/1237, the following conditions shall apply:
the titular holder or transferee shall prove the total or partial destruction to the satisfaction of the licence issuing authority;
the replacement licence or extract shall not be issued if the titular holder or transferee has failed to show that he has taken reasonable precautions to prevent the destruction of the licence or extract, or where the evidence provided by the titular holder is unsatisfactory;
the security to be lodged for the replacement licence or extract shall be 150 % of the security for the original licence, with a minimum of 3 EUR per 100 kilograms or per hectolitre or head, taking account of the balance of the quantity remaining available at the moment of destruction, and of the positive tolerance, if applicable. The balance of security available for the original licence may be used when lodging the security for the replacement licence. Any excess of the security for the original licence compared to the security for the replacement licence, taking into account the remaining available quantity shall be released immediately.
When replacement licences or extracts are issued, the licence issuing authority shall immediately notify the Commission of:
the licence issuing number of replacement licences or extracts issued and the licence issuing number of replaced licences or extracts;
the products concerned with their Combined Nomenclature code (‘CN code’) and their quantity.
The Commission shall inform the Member States thereof.
Where a paper licence or extract is lost or destroyed, and the lost or destroyed document has been used wholly or in part, for the sole purpose of releasing the still outstanding security concerning the release for free circulation or export which were already registered on the original licence, the following conditions shall apply:
the titular holder or transferee may request the licence issuing authority to issue a duplicate licence or extract to be drawn up and endorsed in the same way as the original document. A duplicate licence or extract may only be issued once;
the licence issuing authority may supply the titular holder or transferee with a duplicate licence or extract, clearly marked ‘duplicate’ on each copy;
the duplicate licence or extract shall be presented to the customs authority competent for the declaration for release for free circulation, or export, where that declaration was accepted under the lost licence or extract. That customs authority shall make entries on and endorse the duplicate concerning the release for free circulation or export carried out under the original licence or extract.
Article 16
Force majeure
The competent authority of the Member State that has issued the licence or extract may recognise a case of force majeure taking account of Article 50 of Commission Implementing Regulation (EU) No 908/2014 ( 10 ) and decide to:
either cancel the obligation to have the products and quantity indicated on the licence be released for free circulation or exported during the period of validity of the licence, as referred to in Article 14(1) of this Regulation, and release the security, or extend the period of validity of the licence by a period of maximum 180 days following the expiry of the original period of validity of the licence, taking account of the circumstances of the case; or
extend the period for the submission of the proof of release for free circulation or export as referred to in Article 14(6) of this Regulation, within the limits set by that provision, without partial forfeiture of the security.
A decision taken pursuant point (a) shall relate only to the quantity of products that could not be released for free circulation or exported as a result of force majeure.
That extract shall not be transferable.
Article 17
Information and notifications relating to hemp
Where irregularities are discovered during the checks referred to in the fourth subparagraph of Article 9(4) of Delegated Regulation (EU) 2016/1237, the competent authority of the Member State concerned shall inform the authority competent for granting the authorisation in the Member State where the importer concerned is authorised.
No later than 31 January each year the competent authorities shall notify the Commission of the penalties imposed or steps taken as a result of irregularities discovered during the preceding marketing year.
The competent authorities shall send the Commission the names and addresses of the authorities responsible for the checks referred to in the fourth subparagraph of Article 9(4) of Delegated Regulation (EU) 2016/1237. The Commission shall forward those names and addresses to the competent authorities of the other Member States.
Article 18
Notifications relating to garlic
Member States shall notify the Commission of the total quantities covered by ‘B’ licence applications by Wednesday of each week in respect of applications received the previous week.
The quantities concerned shall be broken down by day of import licence application, origin and CN code. For products other than garlic as set out in Sections E and F of Annex II, the name of the product, as shown in Section 14 of the import licence application, shall also be communicated.
Article 19
Notifications relating to import licences for ethyl alcohol of agricultural origin
Article 19a
Notifications relating to rice
Member States shall notify the Commission on a daily basis of the following:
as regards import licences other than those intended for the management of import tariff quotas, the total quantities covered by the licences issued, by origin and by product code.
▼M3 —————
Article 20
Exchange of information and notifications to the Commission
Article 21
Transitional provisions
Article 22
Entry into force and application
This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.
It shall apply from 6 November 2016.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
MODEL REFERRED TO IN ARTICLE 2(1)
INSTRUCTIONS FOR USE
1. Licence forms shall be made up in sets containing copy No 1, copy No 2 and the application, together with any extra copies of the licence, in that order.
However, the licence issuing authority may require applicants to complete an application form only, instead of the sets provided for in the first subparagraph.
2. Where, as a result of a Union measure, the quantity for which the licence is issued may be less than the quantity in respect of which application for a licence was initially made, the quantity applied for and the amount of the security relating thereto must be entered only on the application form.
3. Forms for extracts of licences shall be made up in sets containing copy No 1 and copy No 2, in that order.
4. In Section 2 the Member State issuing the document shall be indicated using the corresponding country code. The licence issuing authority may add numbers identifying the document.
Member State |
Country code |
Belgium |
BE |
Bulgaria |
BG |
Czech Republic |
CZ |
Denmark |
DK |
Germany |
DE |
Estonia |
EE |
Ireland |
IE |
Greece |
EL |
Spain |
ES |
France |
FR |
Croatia |
HR |
Italy |
IT |
Cyprus |
CY |
Latvia |
LV |
Lithuania |
LT |
Luxembourg |
LU |
Hungary |
HU |
Malta |
MT |
Netherlands |
NL |
Austria |
AT |
Poland |
PL |
Portugal |
PT |
Romania |
RO |
Slovenia |
SI |
Slovakia |
SK |
Finland |
FI |
Sweden |
SE |
United Kingdom |
UK |
5. At the time of their issue, licences and extracts may bear an issue number in Section 23 (export licence) or Section 25 (import licence) allocated by the licence issuing authority.
6. Applications, licences and extracts shall be completed in typescript or by computerised means.
7. The licence issuing authority may allow applications to be handwritten in ink and in block capitals.
ANNEX II
PART I
LICENSING OBLIGATION — FOR IMPORTS
List of products referred to in Article 2(1)(a) of Delegated Regulation (EU) 2016/1237
A. Rice (Article 1(2)(b) and Part II of Annex I to Regulation (EU) No 1308/2013)
CN code |
Description |
Amount of the security |
Period of validity |
1006 20 |
Husked (brown) rice, including products imported under tariff quotas as referred to in Article 2(1)(c) of Delegated Regulation (EU) 2016/1237 |
30 EUR/t |
until the end of the second month following the month of the day of issue of the licence, in accordance with Article 7(2) |
1006 30 |
Semi-milled or wholly milled rice, whether or not polished or glazed, including products imported under tariff quotas as referred to Article 2(1)(c) of Delegated Regulation (EU) 2016/1237 |
30 EUR/t |
until the end of the second month following the month of the day of issue of the licence, in accordance with Article 7(2) |
1006 40 00 |
Broken rice, including products imported under tariff quotas as referred to in Article 2(1)(c) of Delegated Regulation (EU) 2016/1237 |
1 EUR/t |
until the end of the second month following the month of the day of issue of the licence, in accordance with Article 7(2) |
B. Sugar (Article 1(2)(c) and Part III of Annex I to Regulation (EU) No 1308/2013)
CN code |
Description |
Amount of the security |
Period of validity |
1701 |
All products imported under preferential conditions other than tariff quotas (1), (2) |
20 EUR/t |
until the end of the third month following the month of the day of issue of the licence, in accordance with Article 7(2) |
(1)
The import licence obligation applies until 30 September 2017.
(2)
With the exception of imports of preferential sugar of CN code 1701 99 10 originating in Moldova referred to in Council Decision 2014/492/EU of 16 June 2014 on the signing, on behalf of the European Union, and provisional application of the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and the Republic of Moldova, of the other part (OJ L 260, 30.8.2014, p. 1) and of preferential imports of sugar of CN code 1701 originating in Georgia referred to in Council Decision 2014/494/EU of 16 June 2014 on the signing, on behalf of the European Union, and provisional application of the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Georgia, of the other part (OJ L 261, 30.8.2014, p. 1). |
C. Seeds (Article 1(2)(e) and Part V of Annex I to Regulation (EU) No 1308/2013)
CN code |
Description |
Amount of the security |
Period of validity |
ex 1207 99 20 |
Seeds of varieties of hemp, for sowing |
until the end of the sixth month following the month of the day of issue of the licence, in accordance with Article 7(2), save as otherwise provided by the Member States |
|
(1)
No security is required |
D. Flax and hemp (Article 1(2)(h) and Part VIII of Annex I to Regulation (EU) No 1308/2013)
CN code |
Description |
Amount of the security |
Period of validity |
5302 10 00 |
True hemp, raw or retted |
until the end of the sixth month following the month of the day of issue of the licence, in accordance with Article 7(2), save as otherwise provided by the Member States |
|
(1)
No security is required. |
E. Fruit and vegetables (Article 1(2)(i) and Part IX of Annex I to Regulation (EU) No 1308/2013)
CN code |
Description |
Amount of the security |
Period of validity |
0703 20 00 |
Garlic, fresh or chilled, including products imported under tariff quotas as referred to in Article 2(1)(c) of Delegated Regulation (EU) 2016/1237 (1) |
50 EUR/t |
3 months from the day of issue in accordance with Article 7(2) |
ex 0703 90 00 |
Other alliaceous vegetables, fresh or chilled, including products imported under tariff quotas as referred to in Article 2(1)(c) of Delegated Regulation (EU) 2016/1237 (1) |
50 EUR/t |
3 months from the day of issue in accordance with Article 7(2) |
(1)
The import licence obligation applies until 30 September 2017. |
F. Processed fruit and vegetable products (Article 1(2)(j) and Part X of Annex I to Regulation (EU) No 1308/2013)
CN code |
Description |
Amount of the security |
Period of validity |
ex 0710 80 95 |
Garlic (1) and Allium ampeloprasum (uncooked or cooked by steaming or boiling in water), frozen, including products imported under tariff quotas as referred to in Article 2(1)(c) of Delegated Regulation (EU) 2016/1237 (2) |
50 EUR/t |
3 months from the day of issue in accordance with Article 7(2) |
ex 0710 90 00 |
Mixtures of vegetables containing garlic (1) and/or Allium ampeloprasum (uncooked or cooked by steaming or boiling in water), frozen, including products imported under tariff quotas as referred to in Article 2(1)(c) of Delegated Regulation (EU) 2016/1237 (2) |
50 EUR/t |
3 months from the day of issue in accordance with Article 7(2) |
ex 0711 90 80 |
Garlic (1) and Allium ampeloprasum provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in this state for immediate consumption, including products imported under tariff quotas as referred to in Article 2(1)(c) of Delegated Regulation (EU) 2016/1237 (2) |
50 EUR/t |
3 months from the day of issue in accordance with Article 7(2) |
ex 0711 90 90 |
Mixtures of vegetables containing garlic (1) and/or Allium ampeloprasum, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in this state for immediate consumption, including products imported under tariff quotas as referred to in Article 2(1)(c) of Delegated Regulation (EU) 2016/1237 (2) |
50 EUR/t |
3 months from the day of issue in accordance with Article 7(2) |
ex 0712 90 90 |
Dried garlic (1) and Allium ampeloprasum and mixtures of dried vegetables containing garlic (1) and/or Allium ampeloprasum, whole, cut, sliced, broken or in powder, but not further prepared, including products imported under tariff quotas as referred to in Article 2(1)(c) of Delegated Regulation (EU) 2016/1237 (2) |
50 EUR/t |
3 months from the day of issue in accordance with Article 7(2) |
(1)
This shall also include products where the word ‘garlic’ is only part of the description. Such terms may include, but are not limited to ‘solo garlic’, ‘elephant garlic’, ‘single clove garlic’ or ‘great-headed garlic’.
(2)
The import licence obligation applies until 30 September 2017 |
G. Other products (Article 1(2)(x) and Section 1 of Part XXIV of Annex I to Regulation (EU) No 1308/2013)
CN code |
Description |
Amount of the security |
Period of validity |
1207 99 91 |
Hemp seeds other than for sowing |
until the end of the sixth month following the month of the day of issue in accordance with Article 7(2), save as otherwise provided by the Member States |
|
(1)
No security is required. |
H. Ethyl alcohol of agricultural origin (Article 1(2)(u) and Part XXI of Annex I to Regulation (EU) No 1308/2013)
CN code |
Description |
Amount of the security |
Period of validity |
ex 2207 10 00 |
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher, obtained from the agricultural products listed in Annex I to the Treaty |
EUR 1 per hectolitre |
until the end of the fourth month following the month of the day of issue of the licence, in accordance with Article 7(2) |
ex 2207 20 00 |
Ethyl alcohol and other spirits, denatured, of any strength, obtained from the agricultural products listed in Annex I to the Treaty |
EUR 1 per hectolitre |
until the end of the fourth month following the month of the day of issue of the licence, in accordance with Article 7(2) |
ex 2208 90 91 |
Undenatured ethyl alcohol of alcoholic strength by volume of less than 80 % vol., obtained from the agricultural products listed in Annex I to the Treaty |
EUR 1 per hectolitre |
until the end of the fourth month following the month of the day of issue of the licence, in accordance with Article 7(2) |
ex 2208 90 99 |
Undenatured ethyl alcohol of alcoholic strength by volume of less than 80 % vol., obtained from the agricultural products listed in Annex I to the Treaty |
EUR 1 per hectolitre |
until the end of the fourth month following the month of the day of issue of the licence, in accordance with Article 7(2) |
PART II
LICENSING OBLIGATION FOR EXPORTS
List of products referred to in Article 2(2)(a) of Delegated Regulation (EU) 2016/1237
▼M3 —————
B. Sugar (Article 1(2)(c) and Part III of Annex I to Regulation (EU) No 1308/2013)
CN code |
Description |
Amount of the security |
Period of validity |
1701 |
Cane or beet sugar and chemically pure sucrose, in solid form (1) |
11 EUR/100 kg |
until the end of the third month following the month of the day of issue, in accordance with Article 7(2) (2) |
1702 60 95 1702 90 95 |
Other sugars in solid form and sugar syrups, not containing added flavouring or colouring matter, but not including lactose, glucose, maltodextrine and isoglucose (1) |
4,2 EUR/100 kg |
until the end of the third month following the month of the day of issue, in accordance with Article 7(2) (2) |
2106 90 59 |
Flavoured or coloured sugar syrups, other than isoglucose, lactose, glucose and maltodextrine syrups (1) |
4,2 EUR/100 kg |
until the end of the third month following the month of the day of issue, in accordance with Article 7(2) (2) |
(1)
The export licence obligation applies until 30 September 2017.
(2)
For quantities not exceeding 10 t, the party concerned may not use more than one such licence for the same export. |
( 1 ) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).
( 2 ) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1).
( 3 ) Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro (OJ L 255, 28.8.2014, p. 18).
( 4 ) Notice on import and export licences (OJ C 278, 30.7.2016).
( 5 ) Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 determining the rules applicable to periods, dates and time limits (OJ L 124, 8.6.1971, p. 1).
( 6 ) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558).
( 7 ) Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ L 82, 22.3.1997, p. 1).
( 8 ) http://ec.europa.eu/taxation_customs/dds2/col/col_home.jsp?Lang=en&Screen=0
( 9 ) http://ec.europa.eu/taxation_customs/dds2/ecs/ecs_home.jsp?Lang=en
( 10 ) Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency (OJ L 255, 28.8.2014, p. 59).
( 11 ) Commission Regulation (EC) No 792/2009 of 31 August 2009 laying down detailed rules for the Member States' notification to the Commission of information and documents in implementation of the common organisation of the markets, the direct payments' regime, the promotion of agricultural products and the regimes applicable to the outermost regions and the smaller Aegean islands (OJ L 228, 1.9.2009, p. 3).
( 12 ) 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 (OJ L 253, 11.10.1993, p. 1).