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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed) (c. 2454)

PART IV U.K. CUSTOMS DEBT

TITLE IV U.K. REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES

CHAPTER 3 U.K. Specific provisions relating to the application of Article 239 of the Code

Section 1 U.K. Decisions to be taken by the customs authorities of the Member States

Article 903 U.K.

1. For returned goods in respect of which an export duty was levied when they were exported from the customs territory of the Community, entry for free circulation shall give the right to repayment of the amounts levied.

2. Paragraph 1 shall apply only to goods which are in one of the situations referred to in Article 844.

It must be proved to the satisfaction of the customs office where the goods are declared for release for free circulation that the goods are in one of the situations referred to in Article 185 (2) (b) of the Code.

3. Paragraph 1 shall apply even where the returned goods constitute only a proportion of the goods previously exported from the customs territory of the Community.