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Commission Regulation (EEC) No 2454/93 (repealed)Dangos y teitl llawn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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)
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Changes over time for: Article 889
Version Superseded: 01/05/2016
Status:
Point in time view as at 01/01/2012.
Changes to legislation:
There are currently no known outstanding effects by UK legislation for Commission Regulation (EEC) No 2454/93 (repealed), Article 889.
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Article 889U.K.
1.Where the request for repayment or remission is based on the existence, at the time when the declaration of release for free circulation was accepted, of a reduced or zero rate of import duty on the goods under a tariff quota, a tariff ceiling or other preferential tariff arrangements, repayment or remission shall be granted only on condition that, at the time of lodging the application for repayment or remission accompanied by the necessary documents:
in the case of a tariff quota, its volume has not been exhausted,
in other cases, the rate of duty normally due has not been re-established.
If the conditions laid down in the preceding paragraph are not fulfilled, repayment or remission shall nevertheless be granted where the failure to apply the reduced or zero rate of duty to the goods was the result of an error on the part of the customs authorities themselves and the declaration for free circulation contained all the particulars and was accompanied by all the documents necessary for application of the reduced or zero rate.
[F12. Each Member State shall keep at the disposal of the Commission a list of the cases in which the provisions of the second subparagraph of paragraph 1 have been applied]
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