For the purposes of this Chapter concerning agricultural products, ‘prefinanced goods’ means Community goods intended for export in the unaltered state which are the subject of the payment of an amount equal to an export refund before the goods are exported, where such payment is provided for in Council Regulation (EEC) No 565/80 (1) .
1. Where a customs warehouse is public, the following classification shall apply:
(a) type A, if the responsibility lies with the warehousekeeper;
(b) type B, if the responsibility lies with the depositor;
(c) type F, if the warehouse is operated by the customs authorities.
2. Where a customs warehouse is private and responsibility lies with the warehousekeeper, who is the same person as the depositor but not necessarily the owner of the goods, the following classification shall apply:
(a) type D, where release for free circulation is made by way of the local clearance procedure and may be granted on the basis of the nature, the customs value and the quantity of the goods to be taken into account at the time of their placing under the arrangements;
(b) type E, where the arrangements apply although the goods need not be stored in a place approved as a customs warehouse;
(c) type C, where neither of the special situations under points (a) and (b) applies.
3. An authorisation for a type E warehouse may provide for the procedures laid down for type D to be applied.
1. When granting the authorisation the customs authorities shall define the premises or any other location approved as a customs warehouse of type A, B, C or D. They may also approve temporary storage facilities as such types of warehouse or operate them as a type F warehouse.
2. A location may not be approved as more than one customs warehouse at the same time.
3. Where goods present a danger or are likely to spoil other goods or require special facilities for other reasons, authorisations may specify that they may only be stored in premises specially equipped to receive them.
4. Type A, C, D and E warehouses may be approved as victualling warehouses within the meaning of Article 40 of Commission Regulation (EC) No 800/99 (2) .
5. Single authorisations may be granted only for private customs warehouses.
1. Authorisations may be granted only if any intended usual forms of handling, inward processing or processing under customs control of the goods do not predominate over the storage of the goods.
2. Authorisations shall not be granted if the premises of customs warehouses or the storage facilities are used for the purpose of retail sale.
An authorisation may, however, be granted, where goods are retailed with relief from import duties:
(a) to travellers in traffic to third countries;
(b) under diplomatic or consular arrangements;
(c) to members of international organisations or to NATO forces.
3. For the purposes of the second indent of Article 86 of the Code, when examining whether the administrative costs of customs warehousing arrangements are disproportionate to the economic needs involved, customs authorities shall take account, inter alia , of the type of warehouse and the procedure which may be applied therein.
1. In warehouses of type A, C, D and E, the person designated to keep the stock records shall be the warehousekeeper.
2. In warehouses of type F, the operating customs office shall keep the customs records in place of stock records.
3. In type B warehouses, in place of stock records, the supervising office shall keep the declarations of entry for the arrangements.
1. The stock records shall at all times show the current stock of goods which are still under the customs warehousing arrangements. At the times laid down by the customs authorities, the warehousekeeper shall lodge a list of the said stock at the supervising office.
2. Where Article 112(2) of the Code applies, the customs value of the goods before carrying out usual forms of handling shall appear in the stock records.
3. Information on the temporary removal of goods and on goods in common storage in accordance with Article 534(2) shall appear in the stock records.
1. Where goods are entered for the type E warehouse arrangements, the entry in the stock records shall take place when they arrive at the holder's storage facilities.
2. Where the customs warehouse also serves as a temporary storage facility, the entry in the stock records shall take place at the time the declaration for the arrangements is accepted.
3. Entry in the stock records relating to discharge of the arrangements shall take place at the latest when the goods leave the customs warehouse or the holder's storage facilities.
Non-Community goods may undergo the usual forms of handling listed in Annex 72.
Goods may be temporarily removed for a period not exceeding three months. Where circumstances so warrant, this period may be extended.
Applications for permission to carry out usual forms of handling or to remove goods temporarily from the customs warehouse shall be made in writing on a case by case basis to the supervising office. They must contain all particulars necessary to apply the arrangements.
Such permission may be granted as part of an authorisation to operate the warehousing arrangements. In this case the supervising office, in the manner it shall determine, shall be notified that such handling is to be carried out or the goods are to be temporarily removed.
1. Where Community goods are stored on the premises of a customs warehouse or the storage facilities used for goods under the warehousing arrangements, specific methods of identifying such goods may be laid down with a view, in particular, to distinguishing them from goods entered for the customs warehousing arrangements.
2. The customs authorities may permit common storage where it is impossible to identify at all times the customs status of each type of goods. Prefinanced goods shall be excluded from such permission.
Goods in common storage shall share the same eight-digit CN-code, the same commercial quality and the same technical characteristics.
3. For the purpose of being declared for a customs-approved treatment or use the goods in common storage, as well as, in particular circumstances, identifiable goods which fulfill the conditions of the second subparagraph of paragraph 2, may be deemed to be either Community goods or non-Community goods.
Application of the first subparagraph shall, however, not result in a given customs status being assigned to a quantity of goods greater than the quantity actually having that status which is stored at the customs warehouse or the storage facilities when the goods declared for a customs-approved treatment or use are removed.
1. Where operations of inward processing or processing under customs control are carried out on the premises of customs warehouses or in storage facilities, the provisions of Article 534 shall apply, mutatis mutandis , to the goods under these arrangements.
Where, however, these operations concern inward processing without equivalence or processing under customs control, the provisions of Article 534 on common storage shall not apply with regard to Community goods.
2. Entries in the records shall allow the customs authorities to monitor the precise situation of all goods or products under the arrangements at any time.]
Textual Amendments