TITLE IIIOTHER TYPES OF EXPORT AND SPECIAL CASES
CHAPTER 1Destinations treated as exports from the Community, and victualling
Article 39
1
Where a product placed in a victualling warehouse is found not to have arrived at, or not to be in a condition to be sent to, the destination specified, the warehousekeeper shall pay a fixed sum to the competent authority in the Member State of storage.
2
The fixed sum referred to in paragraph 1 shall be calculated as follows:
a
the total import duties applicable to an identical product on release for free circulation in the Member State of storage shall be determined;
b
the amount obtained pursuant to point (a) shall then be increased by 20 %.
The rate to be used to calculate the import duties shall be:
a
that applying on the day on which the product arrived at a destination other than that specified or the day from which it was no longer in a condition to be sent to the specified destination; or
b
where that day cannot be determined, the rate applying on the day on which it was found that the compulsory destination was not observed.
3
Where the warehousekeeper can show that the amount paid in advance on the product in question is lower than the fixed sum calculated pursuant to paragraph 2, he shall pay that amount only, plus 20 %.
However, where the amount is paid in advance in another Member State, it shall be increased by 40 %. In such cases, as far as the Member States of storage which do not belong to the European Monetary Union are concerned, the amount shall be converted into the national currency of the Member State of storage using the euro exchange rate prevailing on the day used to calculate the duties referred to in point (a) of the first subparagraph of paragraph 2.
4
The payment provided for in this Article shall not cover losses occurring during storage in a victualling warehouse due to natural decrease or to packaging.