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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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)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Version Superseded: 01/05/2016
Point in time view as at 01/01/2014.
There are currently no known outstanding effects for the Commission Regulation (EEC) No 2454/93 (repealed), Section 4.
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1.The following documents shall accompany the customs declaration for release for free circulation:
(a)the invoice on the basis of which the customs value of the goods is declared, as required under Article 181;
(b)where it is required under Article 178, the declaration of particulars for the assessment of the customs value of the goods declared, drawn up in accordance with the conditions laid down in the said Article;
(c)the documents required for the application of preferential tariff arrangements or other measures derogating from the legal rules applicable to the goods declared;
(d)all other documents required for the application of the provisions governing the release for free circulation of the goods declared.
2.The customs authorities may require transport documents or documents relating to the previous customs procedure, as appropriate, to be produced when the declaration is lodged.
Where a single item is presented in two or more packages, they may also require the production of a packing list or equivalent document indicating the contents of each package.
[F13. Where goods qualify for the flat rate of duty referred to in Section II (D) of the preliminary provisions of the combined nomenclature or where goods qualify for relief from import duties, the documents referred to in paragraph 1 (a), (b) and (c) need not be required unless the customs authorities consider it necessary for the purposes of applying the provisions governing the release of the goods in question for free circulation.]
Textual Amendments
[F21. The goods that are the subject of the transit declaration shall be presented together with the transport document.
The office of departure may waive the requirement to produce this document when the customs formalities are completed, on condition that the document is kept at its disposal.
However, the transport document shall be presented at the request of the customs authorities or any other competent authority in the course of transport.]
2.Without prejudice to any applicable simplification measures, the customs document of export/dispatch or re-exportation of the goods from the customs territory of the Community or any document of equivalent effect shall be presented to the office of departure with the transit declaration to which it relates.
3.The customs authorities may, where appropriate, require production of the document relating to the preceding customs procedure.
Textual Amendments
1. Without prejudice to specific provisions, the documents to accompany the declaration of entry for a customs procedure with economic impact, shall be as follows:
(a) for the customs warehousing procedure:
(a) type D; the documents laid down in Article 218 (1) (a) and (b),
other than type D; no documents;
(b) for the inward-processing procedure:
(b) drawback system; the documents laid down in Article 218 (1),
suspension system; the documents laid down in Article 218 (1) (a) and (b),
and, where appropriate, the written authorization for the customs procedure in question or a copy of the application for authorization where [F4Article 508(1)] applies;
(c) for processing under customs control the documents laid down in Article 218 (1) (a) and (b), and, where appropriate, the written authorization for the customs procedure in question [F5or a copy of the application for authorisation where Article 508(1) applies] ;
(d) for the temporary importation procedure:
(d) with partial relief from import duties; the documents laid down in Article 218 (1),
with total relief from import duties; the documents laid down in Article 218 (1) (a) and (b),
and, where appropriate, the written authorization for the customs procedure in question [F5or a copy of the application for authorisation where Article 508(1) applies] ;
(e) for the outward-processing procedures, the documents laid down in Article 221 (1) and, where appropriate, the written authorization of the procedure or a copy of the application for authorization where [F4Article 508(1)] applies.
2. Article 218 (2) shall apply to declarations of entry for any customs procedure with economic impact.
3. The customs authorities may allow the written authorization of the procedure or a copy of the application for authorization to be kept at their disposal instead of accompanying the declaration.]
Textual Amendments
F3 Inserted by Commission Regulation (EC) No 12/97 of 18 December 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
1.The export or re-export declaration shall be accompanied by all documents necessary for the correct application of export duties and of the provisions governing the export of the goods in question.
2.Article 218 (2) shall apply to export or re-export declarations.
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