Article 5
1
The following are exempt from additional duty:
a
goods imported against the tariff quotas listed in Annex 7 to the combined nomenclature;
b
goods en route to the Community as defined in paragraph 2.
2
Goods shall be considered to be en route to the Community that:
left the country of origin before the decision to impose additional duty, and
are being transported under cover of a transport document valid from the place of loading in the country of origin to the place of unloading in the Community, drawn up before imposition of additional duty.
3
Interested parties shall provide evidence to the satisfaction of the customs authorities that the requirements of paragraph 2 are met.
However, these authorities may deem that goods left their country of origin before the date of imposition of additional duty if one of the following documents is provided:
for sea transport, the bill of lading showing that loading took place before that date,
for rail transport, the waybill accepted by the rail authorities of the country of origin before that date,
for road transport, the road carriage contract (CMR) or another transit document made out in the country of origin before that date, if the conditions laid down in bilateral or multilateral arrangements concluded in the context of Community transit or common transit are observed,
for air transport, the air way bill showing that the airline accepted the goods before that date.