CHAPTER IVSPECIAL PROVISIONS
Article 45
1
For the purposes of Article 896 of Regulation (EEC) No 2454/93, confirmation that measures have been taken to undo any effects of putting the goods into free circulation shall be provided by the authority that issued the licence or certificate, subject to paragraph 4 of this Article.
The importer shall inform the authority that issued the licence or certificate of:
a
the name and address of the decision-making customs authority referred to in Article 877(1) of Regulation (EEC) No 2454/93 to which confirmation should be sent;
b
the quantity and nature of the products in question, the date of import and the number of the licence or certificate concerned.
If the licence or certificate has not been returned to the issuing authority, the importer shall submit it to that authority.
Before sending the confirmation referred to in the first subparagraph, the authority which issued the licence or certificate must ensure that:
a
the security covering the quantities in question has not been and will not be released; or
b
if the security has been released, it has been relodged for the quantities in question.
However, the security shall not be required to be relodged for quantities in excess of the quantity at which the obligation to import is considered to have been met.
The licence or certificate shall be returned to the party concerned.
2
If repayment or remission of import duties is refused, the decision-making customs authority shall so inform the authority which issued the licence or certificate. The security covering the quantity in question shall be released.
3
If repayment or remission of the duties is granted, the entry on the licence or certificate for the quantity in question shall be cancelled, even if the licence or certificate is no longer valid. The interested party shall return the licence or certificate to the issuing body as soon as it is no longer valid. The security for the quantity in question shall be forfeit subject to the rules applicable to the case in question.
4
Paragraphs 1 and 2 shall not apply where:
a
for reasons of force majeure the products must be re-exported, destroyed or placed in a customs warehouse or free zone; or
b
the products are in the situation referred to in the second indent of Article 900(1)(n) of Regulation (EEC) No 2454/93; or
c
the licence or certificate on which the quantity imported has been entered has not yet been returned to the party concerned when the application for repayment or remission of duty is lodged.
5
The first sentence of paragraph 3:
a
shall not apply in the case referred to in paragraph 4(b);
b
shall apply only on the request of the party concerned in the case referred to in paragraph 4(a).