Commission Regulation (EC) No 1580/2007 (repealed)Show full title

Section 2 U.K. Additional import duties

Article 140 U.K. Scope and definitions

1. Additional import duty as referred to in Article 35(1) of Regulation (EC) No 1182/2007, hereinafter ‘additional duty’, may be applied to the products and during the periods listed in Annex XVII on the conditions set out in this Section.

2. Trigger levels for the additional duties are listed in Annex XVII.

Article 141 U.K. Reporting of volumes

1. For each of the products listed in Annex XVII and during the periods indicated Member States shall notify the Commission of details of the volumes put into free circulation using the method for the surveillance of preferential imports set out in Article 308d of Regulation (EEC) No 2454/93.

Such notification shall take place no later than 12 noon Brussels time each Wednesday for the volumes put into free circulation during the preceding week.

2. Declarations for release for free circulation of products covered by this Section which the customs authorities may accept at the declarant's request without their containing certain particulars referred to in Annex 37 of Regulation (EEC) No 2454/93 shall contain, in addition to the particulars referred to in Article 254 of that Regulation, an indication of the net mass (kg) of the products concerned.

Where the simplified declaration procedure referred to in Article 260 of Regulation (EEC) No 2454/93 is used to put into free circulation products covered by this Section, the simplified declarations shall contain, in addition to other requirements, an indication of the net mass (kg) of the products concerned.

Where the local clearance procedure referred to in Article 263 of Regulation (EEC) No 2454/93 is used to put into free circulation products covered by this Section, the notification to the customs authorities referred to in Article 266(1) of that Regulation shall contain all necessary data for the identification of the goods, as well as an indication of the net mass (kg) of the products concerned.

Article 266(2b) shall not apply to imports of the products covered by this Section.

Article 142 U.K. Levying of additional duty

1. If it is found that, for one of the products and one of the periods listed in Annex XVII, the quantity put into free circulation exceeds the corresponding triggering volume the Commission shall levy an additional duty unless the imports are unlikely to disturb the Community market, or the effects would be disproportionate to the intended objective.

2. The additional duty shall be levied on quantities put into free circulation after the date of application of that duty, provided that:

(a) their tariff classification determined in accordance with Article 139 entails application of the highest specific duties applicable to imports of the origin in question;

(b) importation is effected during the period of application of the additional duty.

Article 143 U.K. Amount of additional duty

The additional duty imposed under Article 142 shall be one third of the customs duty applicable to the given product in accordance with the Common Customs Tariff.

However, for imports benefiting from a tariff preference as to ad valorem duty the additional duty shall be one third of the specific duty on the product in so far as Article 142(2) applies.

Article 144 U.K. Exemptions from additional duty

1. The following are exempt from additional duty:

(a) goods imported against the tariff quotas listed in Anne VII 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 if they:

(a) left the country of origin before the decision to impose additional duty; and

(b) 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:

(a) for sea transport, the bill of lading showing that loading took place before that date;

(b) for rail transport, the waybill accepted by the rail authorities of the country of origin before that date;

(c) 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;

(d) for air transport, the air way bill showing that the airline accepted the goods before that date.