Commission Delegated Regulation (EU) 2015/2446Dangos y teitl llawn

Article 159 Goods which on export benefited from measures laid down under the common agricultural policy(Article 204 of the Code)

1. Returned goods which on export benefited from measures laid down under the common agricultural policy shall be granted relief from import duty provided that all of the following conditions are fulfilled:

(a) the refunds or other amounts paid under those measures have been repaid, the necessary steps have been taken by the competent authorities to withhold sums to be paid under the measures in respect of those goods, or the other financial advantages granted have been cancelled;

(b) the goods were in one of the following situations:

(i)

they could not be put on the market in the country to which they were sent;

(ii)

they were returned by the consignee as being defective or non-contractual;

(iii)

they were re-imported into the customs territory of the Union because they could not be used for the purposes intended owing to other circumstances outside the exporter's control;

(c) the goods are declared for release for free circulation in the customs territory of the Union within 12 months of the date of completion of the customs formalities relating to their export or later where allowed by the customs authorities of the Member State of re-import in duly justified circumstances.

2. The circumstances referred to in paragraph 1(b)(iii) shall be the following:

(a) goods returned to the customs territory of the Union following damage occurring before delivery to the consignee, either to the goods themselves or to the means of transport on which they were carried;

(b) goods originally exported for the purposes of consumption or sale in the course of a trade fair or similar occasion which have not been so consumed or sold;

(c) goods which could not be delivered to the consignee on account of his physical or legal incapacity to honour the contract under which the goods were exported;

(d) goods which, because of natural, political or social disturbances, could not be delivered to their consignee or which reached him after the contractual delivery date;

(e) fruit and vegetables, covered by the common market organisation for those products, exported and sent for sale on consignment, but which were not sold in the market of the country of destination.