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Commission Regulation (EEC) No 2454/93 (repealed)Dangos y teitl llawn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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)

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Point in time view as at 02/07/1993.

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CHAPTER 11 U.K. Use of community transit documents to apply measures relating to the export of certain goods

Article 463U.K.

1.This Chapter lays down the conditions applicable to goods moving within the customs territory of the Community under a Community transit procedure or under another customs transit procedure where export of those goods from the Community is prohibited or is subject to restrictions, duties or other charges.

2.These conditions shall, however, apply only in so far as the measure introducing the prohibition, restriction, duty or other charge so provides and without prejudice to any special provisions which that measure may comprise.

Article 464U.K.

Where the goods referred to in Article 463 (1) are placed under a Community transit procedure, the principal shall enter in the box headed ‘Description of goods’ on the Community transit document one of the following phrases:

  • Salida de la Communidad sometida a restricciones,

  • Udpassage fra Fællesskabet undergivet restriktioner,

  • Ausgang aus der Gemeinschaft — Beschränkungen unterworfen,

  • Έξοδος από την Κοινότητα υποκειμένη σε περιορισμούς,

  • Export from the Community subject to restrictions,

  • Sortie de la Communauté soumise à des restrictions,

  • Uscita dalla Comunità assoggettata a restrizioni,

  • Verlaten van de Gemeenschap aan beperkingen onderworpen,

  • Saída da Comunidade sujeita a restrições,

  • Salida de la Comunidad sujeta a pago de derechos,

  • Udpassage fra Fællesskabet betinget af afgiftsbetaling,

  • Ausgang aus der Gemeinschaft — Abgabenerhebungen unterworfen,

  • Έξοδος από την Κοινότητα υποκείμενη σε επιβάρυνση,

  • Export from the Community subject to duty,

  • Sortie de la Communauté soumise à imposition,

  • Uscita dalla Comunità assoggettata a tassazione,

  • Verlaten van de Gemeenschap aan belastingheffing onderworpen,

  • Saída da Comunidade sujeita a pagamento de imposições.

Artide 465U.K.

1.Where the goods referred to in Article 463 (1) are placed under a transit procedure other than the Community transit procedure, the customs office at which dispatch formalities are carried out shall require completion of control copy T5, provided for in Article 472. The person concerned shall enter in box 104 of control copy T5, as appropriate, one of the indications set out in Article 464.

2.The customs office referred to in paragraph 1 shall enter in the customs document under cover of which the goods are to be transported, as appropriate, one of the phrases set out in Article 464.

Article 466U.K.

Articles 464 and 465 shall not apply where, on declaration of the goods for export from the customs territory of the Community, proof is furnished to the customs office at which export formalities are carried out that an administrative measure freeing the goods from restriction has been taken, that any export duties or charges due have been paid or that, in the circumstances obtaining, the goods may leave the customs territory of the Community without further formalities.

Article 467U.K.

1.Where the measure referred to in Article 463 (2) provides for the lodging of a guarantee, such guarantee shall be furnished in cases where, according to the information contained in the customs document, the goods referred to in Article 463 (1) moving between two points in the customs territory of the Community are, during their transport, to leave that territory otherwise than by air.

2.The guarantee shall be lodged either at the office at which the formalities required on consignment of the goods are completed or with any other body designated for that purpose by the Member State to which that office belongs, in accordance with rules laid down by the customs authorities of that Member State. In the case of measures imposing an export duty or other charge, the guarantee need not be furnished where the goods are carried under the Community transit procedure, where a guarantee has been furnished otherwise than in cash or the guarantee is waived by reason of the identity of the principal.

Article 468U.K.

1.Article 465 shall also apply to goods referred to in Article 463 (1) which, in the course of transport between two points within the customs territory of the Community, cross the territory of an EFTA country and are reconsigned from such a country.

By way of derogation from Article 482, the original of control copy T5 shall accompany the goods to the competent customs office of the Member State of destination.

The office of departure shall specify the period within which the goods must be reimported into the customs territory of the Community.

2.If the measure referred to in Article 463 (2) provides for the lodging of a guarantee, then by way of derogation from Article 467 such guarantee shall be furnished for all transactions covered by paragraph 1.

Article 469U.K.

Where the goods are not restored to free movement immediately following their arrival at the office of destination, it shall be for that office to take the necessary steps to implement the measures referred to in Article 463 (2).

Article 470U.K.

Where the goods referred to in Article 463 (1) move as described in Article 467, whether or not by air, and are not reimported into the customs territory of the Community within the prescribed period, they shall be deemed to have been irregularly exported to a third country from the Member State whence they were consigned unless it is established that they were lost through force majeure or unforeseeable circumstances.

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