Commission Regulation (EEC) No 2454/93 (repealed)Show full title

Article 887 U.K.

1. The implementing customs office shall take steps to ensure:

• where appropriate, that the requirements referred to in Article 886 (2) (f) are met,

• that in all cases the goods are actually used in the manner or sent to the destination specified in the decision to repay or remit import or export duties.

2. Where the decision specifies that the goods may be placed in a customs warehouse, a free zone or a free warehouse, and the recipient avails himself of this opportunity, the necessary formalities must be carried out with the implementing customs office.

3. Where the decision to repay or remit duties specifies a use to which the goods are to be put or a destination to which they are to be sent which can be established only in a Member State other than that in which the implementing customs office is located, proof of compliance shall be furnished by production of a control copy T 5 issued and used in accordance with the provisions of [F1 Articles 912a to 912g], and of this Article.

The control copy T 5 must contain the following:

(a) box 33 shall contain the combined nomenclature code of the goods;

(b) box 103 shall indicate in words the net quantity of the goods;

(c) box 104 shall contain, as appropriate, either the words ‘exit from the customs territory of the Community’, or one of the following under the heading ‘other’:

• (c) Delivery free of charge to the following charity …,

• Destruction under customs supervision,

• Entry for the following customs procedure …,

• Placing in a free zone or free warehouse;

(d) box 106 shall contain reference particulars of the decision granting repayment or remission of duties;

(e) box 107 shall contain the words ‘Articles 877 to 912 of Regulation (EEC) No 2454/93’.

4. The supervising customs office which establishes or on whose responsibility it is established that the goods have actually been used for the purpose specified or have arrived at the prescribed destination shall complete the box entitled ‘Control of use and/or destination’ of the control document by entering a cross against ‘have received the use and/or destination declared overleaf’ and giving the relevant date.

5. When the implementing customs office has satisfied itself that the conditions set out in paragraph 1 are fulfilled, it shall send a certificate to that effect to the decision-making customs authority.

Textual Amendments

F1 Substituted by Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).