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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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)
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1.In the case of a consignment of goods accompanied by a control copy T5, the competent authorities of the Member States shall permit such consignment and the control copy T5 to be divided before completion of the procedure for which the form was issued. Consignments resulting from such division may themselves be further divided.
2.Paragraph 1 shall be without prejudice to the application of Community measures to products from intervention which are to be subjected to control of use and/or destination and which are processed in another Member State before being put to their final use and/or reaching their final destination.
3.The division referred to in paragraph 1 shall be carried out in accordance with paragraphs 4 to 7. Member States shall have the right to derogate from these provisions in cases where all the consignments which result from the division are to be put to their final use or are to reach their final destination in the Member State where the division takes place.
4.The office at which the division takes place shall issue, in accordance with Article 481, an extract of control copy T5 for each part of the divided consignment, using for this purpose a control copy T5.
Each extract shall contain inter alia the additional information shown in boxes 100, 104, 105, 106 and 107 of the initial control copy T5 and state the net mass and net quantity of the goods to which that extract applies. Box 106 of each extract shall show the registration number, and date, office and country of issue of the initial control copy T5, using one of the following forms of wording:
Extracto del ejemplar de control: ...
(número, fecha, oficina y país de expedición)
Udskrift af kontroleksemplar: ...
(nummer, dato, udstedelsessted og land)
Auszug aus dem Kontrollexemplar: ...
(Nummer, Datum, ausstellende Stelle und Ausstellungsland)
Απóσπασμα του αυτιτύπου ελέγχου: ...
(αριθμός, ημερομηνία, γραφείο και χώρα εκδόσεως)
Extract of control copy: ...
(Number, date, office and country of issue)
Extrait de l'exemplaire de contrôle: ...
(numéro, date, bureau et pays de délivrance)
Estratto dell'esemplare di controllo: ...
(numero, data, ufficio e paese di emissione)
Uittreksel uit controle-exemplaar: ...
(nummer, datum, kantoor en land van afgifte)
Extracto do exemplar de controlo: ...
(número, data, estância, paίs de emissão)
5.The office where the division takes place shall state on the initial control copy T5 that the form has been divided. It shall do this by entering one of the following in the ‘control of use and/or destination’ box:
... (número) extractos expedidos — copias adjuntas,
... (antal) udstedte udskrifter — kopier vedføjet,
... (Anzahl) Auszüge ausgestellt — Durchschriften liegen bei,
... (αριθμός) εκδοθέντα— ουνημμένα αντίγραφα,
... (number) extracts issued — copies attached,
... (nombre) extraits délivrés — copies ci-jointes,
... (numero) estratti rilasciati — copie allegate,
... (aantal) uittreksels afgegeven — kopieën bijgevoegd,
... (quantidade) extractos emitidos — cópias juntas
The initial control copy T5 shall be returned without delay to the address shown under the heading ‘Return to’, accompanied by the copies of the extracts issued.
The office where the division takes place shall keep a copy of the original control copy T5 and the extracts which have been issued.
6.The originals of the extract control copies T5 together with the documents relating to the procedure, if any, used shall accompany each part of the divided consignment.
7.The competent offices in the Member States of destination of the parts of the divided consignment shall carry out, or cause to be carried out under their responsibility, controls as to the use and/or destination provided for or prescribed. They shall enter the appropriate particulars on the extracts and return them, in accordance with Article 483 (3), to the address shown under the heading ‘Return to’.
8.In the case of further division as provided for in paragraph 1, paragraphs 2 to 7 shall be applied mutatis mutandis.
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