1.Copy No 1 of the licence or certificate shall be submitted to the customs office which accepted:
(a)in the case of an import licence, the declaration of release for free circulation;
(b)in the case of an export licence or certificate of advance fixing of the refund, the declaration relating to export.
Without prejudice to Article 2(1)(i) of Regulation (EC) No 800/1999, the customs declaration must be made by the titular holder or, where applicable, the transferee of the licence or certificate, or their representative within the meaning of Article 5(2) of Regulation (EEC) No 2913/92.
2.Copy No 1 of the licence or certificate shall be presented, or held at the disposal of the customs authorities, at the time of acceptance of the declaration referred to in paragraph 1.
3.After the office referred to in paragraph 1 has made the attribution and endorsed copy No 1 of the licence or certificate, it shall be returned to the party concerned. However, Member States may require or allow the party concerned to make the entry on the licence or certificate; in all such cases the entry shall be examined and endorsed by the competent office.
4.Where the quantity imported or exported does not correspond to the quantity entered on the licence or certificate, the entry on the licence or certificate shall be corrected to show the quantity actually imported or exported, within the limits of the quantity in respect of which the licence or certificate has been issued.
1.Notwithstanding Article 23, a Member State may allow the licence or certificate to be:
(a)lodged with the issuing body or the authority responsible for payment of the refund;
(b)in cases where Article 18 applies, stored in the database of the issuing body or the authority responsible for payment of the refund.
2.The Member State concerned shall determine the cases in which paragraph 1 shall apply and the conditions to be met by the party concerned in order to benefit from the procedure laid down in that paragraph. In addition, the provisions adopted by that Member State must ensure equal treatment for all certificates issued within the Community.
3.The Member State shall decide which authority is to make the entry on and endorse the licence or certificate.
However, the attribution and its validation and endorsement on the licence or certificate shall also be deemed to have been carried out where:
(a)a document detailing the exported quantities has been generated by computer; this document must be attached to the licence or certificate and filed with it;
(b)the exported quantities have been introduced in an official electronic database of the Member State concerned and there is a link between this information and the electronic certificate; Member States may choose to archive this information by using paper versions of the electronic documents.
The date of the entry shall be considered as the date of acceptance of the declaration referred to in Article 23(1).
4.At the time of acceptance of the customs declaration, the party concerned must indicate on the declaration document that this Article applies and quote the reference number of licence or certificate to be used.
5.In the case of a licence or certificate authorising import or export, the goods may be released only if the competent authority has informed the customs office referred to in Article 23(1) that the licence or certificate indicated on the customs document is valid for the product concerned and has been attributed.
6.Where the products exported are not subject to the production of an export licence but the export refund has been fixed by means of an export licence fixing in advance the export refund, if, as the result of an error, the document used during export to prove eligibility for a refund makes no mention of this Article and/or the number of the licence or certificate, or if the information is incorrect, the operation may be regularised provided the following conditions are met:
(a)an export licence with advance fixing of the refund for the product concerned, valid on the day of acceptance of the declaration, is in the possession of the authority responsible for payment of the refund;
(b)sufficient proof is held at the disposal of the competent authorities to enable them to establish a link between the quantity exported and the licence or certificate covering the export.
1.Entries made on licences, certificates or extracts may not be altered after their issue.
2.Where the accuracy of entries on the licence, certificate or extract is in doubt, such licence, certificate or extract shall, on the initiative of the party concerned or of the competent authorities of the Member State concerned, be returned to the issuing body.
If the issuing body considers a correction to be required, it shall withdraw the extract or the licence or certificate as well as any extracts previously issued and shall issue without delay either a corrected extract or a corrected licence or certificate and the corrected extracts corresponding thereto. On such further documents, which shall include the entry ‘licence (or certificate) corrected on …’ or ‘extract corrected on …’, any former entries shall be reproduced on each copy.
Where the issuing body does not consider it necessary to correct the licence, certificate or extract, it shall enter thereon the endorsement ‘verified on … in accordance with Article 25 of Regulation (EC) No 376/2008’ and apply its stamp.
1.At the request of the issuing body, the titular holder must return to it the licence or certificate and the extracts therefrom.
2.Where a disputed document is returned or held in accordance with this Article or Article 25, the competent national authorities shall on request give the party concerned a receipt.
Where the space reserved for entries on licences, certificates or extracts therefrom is insufficient, the authorities making the entries may attach thereto one or more extension pages containing spaces for entries as shown on the back of copy No 1 of the said licences, certificates or extracts. These authorities shall so place their stamp that one half is on the licence, certificate or extract therefrom and the other on the extension page, and for each further extension page issued a further stamp shall be placed in like manner across such page and the preceding page.
1.Where there is doubt concerning the authenticity of a licence, certificate or extract, or entries or endorsements thereon, the competent national authorities shall return the questionable document, or a photocopy thereof, to the authorities concerned for checking.
Documents may also be returned by way of random check; in such case only a photocopy of the document shall be returned.
2.Where a questionable document is returned in accordance with paragraph 1, the competent national authorities shall on request give a receipt to the party concerned.
1.Where necessary for the proper application of this Regulation, the competent authorities of the Member States shall exchange information on licences, certificates and extracts therefrom and on irregularities and infringements concerning them.
2.Member States shall inform the Commission as soon as they have knowledge of irregularities and infringements in regard to this Regulation.
3.Member States shall communicate to the Commission the names and addresses of the bodies which issue licences or certificates and extracts therefrom, collect export levies and pay export refunds. The Commission shall publish this information in the Official Journal of the European Union.
4.Member States shall also forward to the Commission impressions of the official stamps and, where appropriate, of the embossing presses used by authorities empowered to act. The Commission shall immediately inform the other Member States thereof.