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Commission Regulation (EEC) No 2454/93 (repealed)Dangos y teitl llawn

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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)

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[F1Article 314 U.K.

1. Where goods are not deemed to be Community goods within the meaning of Article 313, their Community status may not be established [F2in accordance with Article 314c(1)] unless:

(a) they have been brought from another Member State without crossing the territory of a third country on the way; or

(b) they have been brought from another Member State through the territory of a third country, and carried under cover of a single transport document issued in a Member State; or

(c) they have been transhipped in a third country on a means of transport other than that onto which they were initially loaded and a new transport document has been issued, provided that the new document is accompanied by a copy of the original document covering carriage from the Member State of departure to the Member State of destination. In line with the requirements of administrative cooperation between Member States, the customs authorities at the customs office of destination shall carry out post-clearance checks to determine the accuracy of the information entered in the copy of the original transport document.

F32.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. The documents or rules referred to [F2in Article 314c(1)] shall not be used in respect of goods for which the export formalities have been completed or which have been placed under the inward processing procedure (drawback system).]

F34.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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