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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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)
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Version Superseded: 01/05/2015
Point in time view as at 01/01/2014.
There are currently no known outstanding effects for the Commission Regulation (EEC) No 2454/93 (repealed), Article 97d .
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1. Where products have not yet been released for free circulation, a statement on origin may be replaced by one or more replacement statements on origin, made out by the holder of the goods, for the purpose of sending all or some of the products elsewhere within the customs territory of the Community or, where applicable, to Norway, Switzerland or Turkey. For being entitled to make out replacement statements on origin, holders of the goods need not be registered exporters themselves.
2. Where a statement on origin is replaced, the original statement on origin shall indicate the following:
(a) the particulars of the replacement statement(s) on origin;
(b) the names and addresses of the consignor;
(c) the consignee(s) in the European Union.
The original statement on origin shall be marked as ‘ Replaced ’ or ‘ Remplacée ’ , as the case may be.
3. On the replacement statement on origin the following shall be indicated:
(a) all particulars of the re-consigned products;
(b) the date on which the original statement on origin was made out;
(c) all the necessary mentions as specified under Annex 13d;
(d) the name and address of the consignor of the products in the European Union;
(e) the name and address of the consignee in the European Union, Norway, Switzerland or Turkey;
(f) the date and place of the replacement.
The person making out the replacement statement on origin may attach a copy of the initial statement on origin to the replacement statement on origin.
4. Paragraphs 1, 2 and 3 shall apply mutatis mutandis to statements replacing statements on origin that are themselves replacement statements on origin. Paragraphs 1, 2 and 3 shall apply mutatis mutandis to replacement statements made out by consignors of the products in Norway, Switzerland or Turkey.
5. In the case of products which benefit from the tariff preferences under a derogation granted in accordance with the provisions of Article 89 the replacement provided for in this Article shall apply only when such products are intended for the European Union. Where the product concerned has acquired originating status through regional cumulation, a replacement statement on origin may only be made out for sending products to Norway, Switzerland or Turkey where these countries apply the same regional cumulation rules as the European Union.
6. Paragraphs 1, 2 and 3 shall apply mutatis mutandis to statements replacing statements on origin further to the splitting of a consignment carried out in accordance with Article 74.] ]
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