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Commission Regulation (EC) No 1762/95 of 19 July 1995 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
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Regulation (EEC) No 2454/93 is amended as follows:
Article 1 is amended as follows:
Article 147 is amended as follows:
The second sentence of paragraph 1 is replaced by the following:
‘In the case of successive sales before valuation, only the last sale, which led to the introduction of the goods into the customs territory of the Community, or a sale taking place in the customs territory of the Community before entry for free circulation of the goods shall constitute such indication.
Where a price is declared which relates to a sale taking place before the last sale on the basis of which the goods were introduced into the customs territory of the Community, it must be demonstrated to the satisfaction of the customs authorities that this sale of goods took place for export to the customs territory in question.
The provisions of Articles 178 to 181a shall apply.’
In the second paragraph the word ‘However’ is deleted.
Article 233 is amended as follows:
The existing text becomes paragraph 1.
The following paragraph 2 is added:
‘2.Where goods covered by point (a) of Article 230, point (a) of Article 231, point (a) of Article 232 (1) or Article 232 (2) contained in a passenger's baggage are carried by rail unaccompanied by the passenger and are declared to customs without the passenger being present in person, the document referred to in Annex 38a may be used within the terms and limitations set out in it.’
Article 272 (2) is replaced by the following:
‘2.The local clearance procedure shall not apply to type B and F warehouses nor to the entry of the Community agricultural products referred to in Articles 529 to 534 for the procedure in any type of warehouse.
3.Article 270 shall apply mutatis mutandis’.
The following paragraphs 3 and 4 are added to Article 438:
‘3.Where the goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office for this station shall act as the office of destination. This customs office shall stamp sheets 1, 2 and 3A of the TR transfer note presented by the transport undertaking and endorse them with at least one of the following indications:
Despachado de aduana,
Toldbehandet,
Verzollt,
Εκτελωνισμένο,
Cleared,
Dédouané,
Sdoganato,
Vrijgemaakt,
Desalfandegado,
Tulliselvitetty,
Tullklarerat.
This office shall return sheets 1 and 2, without delay, to the transport undertaking after having stamped them and retain sheet 3A.
4.The provisions of Article 423 (4) and (5) shall apply mutatis mutandis.’
Article 509 is amended as follows:
The existing text shall become paragraph 1.
The following paragraph 2 is added:
‘2.Where the application for authorization relates to the storage of goods under the customs warehousing procedure of type C, D or E in more than one Member State it shall be submitted to the customs authorities designated by the Member State where the warehouse keeper's main accounts are kept. Before issuing the authorization the said authorities shall obtain the agreement of the customs authorities designated for that purpose by the other Member States. The Member States concerned shall lay down a procedure whereby the respective customs offices can ensure the supervision of the procedure, the places of storage themselves and the goods entered for customs warehousing.’
The following paragraph 3 is added to Article 560:
‘3.Where live animals undergo inward processing, the period for re-exportation shall, in the case of fattening (including slaughter where relevant), not exceed three months in the case of animals falling within CN codes 0104 and 0105 and six months in the case of other animals referred to in Chapter 1 of the CN. In the case of slaughter without fattening, the period for re-exportation shall not exceed two months.
Where meat undergoes inward processing, the period for re-exportation shall not exceed six months.
These periods apply for all treatments or processing operations of live animals which are submitted to the inward processing procedure in order to obtain compensatory products.’
The first subparagraph of point (d) of Article 577 (2) is replaced by the following:
The following paragraph 2a is inserted in Article 601:
‘2a.In duly substantiated exceptional cases, an Information Sheet INF 5 may also be presented for endorsement after the anticipated exportation of the compensating products. Such endorsement is possible only if all the necessary provisions have been taken at the time of the anticipated exportation of the compensating products to ensure the correct functioning of the system.’
In Article 648 (1) (a), the final subparagraph is replaced by the following:
‘However, in respect of the products referred to in Article 560 (2) and (3), the particulars must be supplied for every authorization granted, irrespective of the value of the products or the code used to identify the economic conditions;’
Article 682 is amended as follows:
Point (c) of paragraph 1 is replaced by the following:
Paragraph 2 is replaced by the following:
‘2.The period during which the goods referred to in paragraph 1 may remain under the temporary importation procedure is 24 months in the case of (a) and (c), six months in the case of (b) and six weeks in that of (d);’
In paragraph 3 the following indent is inserted between the first and the second indent:
‘“works of art, collectors' items and antiques” mean goods as defined in Annex 91b;’.
Point (a) of Article 697 (3) is replaced by the following:
a contracting party to the ATA Convention, or
a contracting party to the Istanbul Convention having accepted the Customs Cooperation Council Recommendations of 25 June 1992 concerning acceptance of the ATA carnet and the CPD carnet for the temporary admission procedure within the periods and on the conditions laid down in those Recommendations,
and endorsed and guaranteed by an association forming part of an international guarantee chain. The Commission shall communicate a list of the countries and associations concerned to the Member States;’.
In Annex 25, the tables which make up the section, ‘Europe’ in Lists I to VIII are replaced by the tables in Annex I hereto.
Annex 26 is replaced by Annex II hereto.
Annex 27 is amended in accordance with Annex III hereto.
A new Annex 38a, set out in Annex IV hereto, is inserted.
Annex 77 is amended in accordance with Annex V hereto.
Annex 78 is amended as follows:
In point 1, the following is inserted as a second paragraph:
‘Equivalent compensation is prohibited where inward processing operations consist of the “usual forms of handling” listed in Annex 69 to this Regulation.’;
The following point 4 is added:
Equivalent compensation is prohibited for inward processing operations on live animals or meat.
Derogations from the ban on the use of equivalent compensation can be made for meat which has been the subject of a communication by the Commission to the Member States, after an examination carried out by the Customs Code Committee — Section for Customs procedures with economic impact — in accordance with Article 248 of the Code if the applicant can prove that equivalent compensation is economically necessary and if the customs authority transmits the draft of the procedures envisaged for verification of the operation.’
Annex 91 (b), set out in Annex VI hereto, is inserted.
Annex 108 is amended as follows:
The entry for Portugal is replaced by the following:
‘Zona franca da Madeira (Caniçal)’
The entry for the United Kingdom is replaced by the following:
‘Birmingham Airport Free Zone
Humberside Free zone (Hull)
Liverpool Free Zone
Prestwick Airport Free Zone (Scotland)
Ronaldsway Airport Free Zone (Isle of Man)
Port of Sheerness Free Zone
Southampton Free Zone
Port of Tilbury Free Zone’.
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Communities.
Point 13 of Article 1 shall apply from 1 January 1995.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 19 July 1995.
For the Commission
Mario Monti
Member of the Commission
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