Commission Regulation (EEC) No 2454/93 (repealed)Show full title

Article 882

1. For returned goods on which export duties were levied at the time of their export from the customs territory of the Community, repayment or remission of these duties shall be subject to the presentation to the customs authorities of a request accompanied by:

(a) the document issued as evidence of payment, where the amounts concerned have already been collected;

(b) the original, or the copy certified by the customs office of reimportation, of the declaration for free circulation relating to the returned goods.

This document shall bear one of the following endorsements made by the customs office of reimportation:

• (b) Mercancías de retorno en aplicación de la letra b) del apartado 2 del artículo 185 del Código

• Returvarer i henhold til kodeksens artikel 185, stk. 2, litra b)

• Rückwaren gemäß Artikel 185 Absatz 2 Buchstabe b) des Zollkodex

• Εμπορεύματα επανεισαγόμενα κατ' εφαρμογή του άρθρου 185 παράγραφος 2 στοιχείο б ) του κώδικα

• Goods admitted as returned goods under Article 185 (2) (b) of the Code

• Marchandises en retour en application de l'article 185 paragraphe 2 point b) du code

• Merci in reintroduzione in applicazione dell'articolo 185, paragrafo 2, lettera b) del codice

• Goederen die met toepassing van artikel 185, lid 2, onder b), van het Wetboek kunnen worden toegelaten als terugkerende goederen

• Mercadorias de retorno por aplicação da alínea b) do n^o 2 do artigo 185^o do código;

(c) the copy of the export declaration returned to the exporter at the time of completion of the export formalities for the goods, or a copy thereof certified by the customs office of exportation.

Where the decision-making customs authority is already in possession of the particulars contained in one or more of the declarations referred to at (a), (b) or (c) above, the declaration or declarations concerned need not be produced.

2. The request referred to in paragraph 1 must be lodged with the customs office referred to in Article 879 within 12 months of the date of acceptance of the export declaration.