Article 3
F11
In accordance with Article 82 of Council Regulation (EEC) No 2913/925, imported animals shall be subject to customs supervision to ensure that they are not slaughtered within four months of their release for free circulation.
2
Importers shall lodge a security with the competent customs authorities to ensure that the non-slaughter requirement referred to in paragraph 1 is complied with and that unpaid duties are collected where that requirement is not met. The amount of that security shall be the difference between the Common Customs Tariff duty and the duty given in the Annex applicable on the date of release for free circulation of the animals concerned.
3
The security provided for in paragraph 2 shall be released immediately where proof is presented to the customs authorities concerned that the animals:
a
have not been slaughtered within the four months following the date of their release for free circulation; or
b
they have been slaughtered within that period for reasons of force majeure or for health reasons or have died of disease or as a result of an accident.