Chwilio Deddfwriaeth

Commission Regulation (EEC) No 2454/93 (repealed)Dangos y teitl llawn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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)

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Article 843

1.Where goods not under a customs procedure whose exportation from the Community is prohibited or subject to restrictions, export duty or another charge on export leave the customs territory of the Community with the intention of their being re-introduced into another part of that territory, their exit shall give rise to the making out of a control copy T5 in accordance with the rules laid down in Articles 472 to 495.

2.The provisions of paragraph 1 shall not apply to transport by an airline company or by a shipping company, provided that the transport by sea is effected by a direct route and by regular shipping line without a stop outside the customs territory of the Community.

3.The control copy T5 may be made out by any customs office where the goods in question are presented and it must be presented together with the goods in question at the customs office of exit.

4.The said copy shall include:

  • in boxes 31 and 33 respectively, the description of the goods and the appropriate combined nomenclature code,

  • in box 38, the net mass of the goods,

  • in box 104, a tick in the box ‘Other (specify)’, and in block capitals one of the following:

    Exit from the Community subject to restrictions — Goods intended to be reintroduced into the territory of the Community,

    Exit from the Community subject to duty — Goods intended to be reintroduced into the territory of the Community.

5.The original of control copy T5 shall be presented together with the goods at the customs office responsible for the place where the goods are reintroduced into the customs territory of the Community.

6.The control copy T5 shall be returned without delay to the customs office which made it out by the customs office referred to in paragraph 5, after the latter has endorsed box ‘J: Control of use and/or destination’ by putting a cross in the first box and inserting the date when the goods were reintroduced into the customs territory of the Community.

Nevertheless in the case of irregularities, an appropriate note shall be made in the ‘Remarks’ box.

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