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TITLE IIIU.K.OTHER TYPES OF EXPORT AND SPECIAL CASES

CHAPTER 1U.K.Destinations treated as exports from the Community, and victualling

Article 33U.K.

1.For the purposes of this Regulation, the following shall be treated as exports from the customs territory of the Community:

(a)supplies within the Community for victualling to:

(b)supplies to international organisations established in the Community;

(c)supplies to armed forces stationed in the territory of a Member State, but not serving under its command.

2.Paragraph 1 shall apply only where imports of products of the same type from third countries and intended for such uses are exempt from import duties in the Member State in question.

3.Deliveries of products to warehouses situated within the Community and belonging to international organisations specialising in humanitarian aid with a view to food-aid operations in third countries shall rank as exports from the customs territory of the Community.

Authorisation to apply the first subparagraph shall be granted by the competent authorities of the Member State of storage, who shall determine the customs status of the warehouse and shall take the measures necessary to ensure that the products concerned reach their destination.

4.The provisions of Article 5(7) shall not apply to deliveries covered by this Article. However, the Member States may take appropriate action to allow checks on the products.

Article 34U.K.

1.In the case of the supplies referred to in Articles 33 and 41, Member States may, notwithstanding Article 5, authorise the following procedure to be followed for payment of refunds. Exporters authorised to follow this procedure may not at the same time follow the normal procedure in respect of the same products.

Authorisation may be restricted to certain places of loading in the Member State of export. Authorisation may cover loading in other Member States, in which case Article 8 shall apply.

2.For products loaded each month as provided for in this Article, the last day of the month shall be used to determine the rate of refund applicable.

The operative event for the exchange rate applicable to the refund shall be that referred to in Article 1(1) of Regulation (EC) No 1913/2006.

3.Where the refund is determined by invitation to tender, the licence must be valid on the last day of the month.

4.Exporters must keep a register containing the following information:

(a)the particulars needed to identify the products in accordance with Article 5(4);

(b)the name or registration number of the vessels(s) or aircraft onto which the products are loaded;

(c)the date of loading.

The particulars referred to in the first subparagraph shall be entered in the register not later than the first working day following that of loading. However, where loading is carried out in another Member State, these particulars shall be entered in the register not later than the first working day following that on which the exporter must have been notified that the products have been loaded.

Exporters shall also cooperate in any checks which Member States may deem necessary and shall keep the registers for at least three years from the end of the current calendar year.

5.Member States may decide that registers may be replaced by the documents used for deliveries, on which the customs authorities have certified the date of loading.

6.Paragraphs 2 to 5 shall apply mutatis mutandis to deliveries as referred to in Article 33(1)(b) and (c).

Article 35U.K.

1.For the purposes of Article 33(1)(a), products intended for consumption on board aircraft or passenger vessels, including ferryboats, and prepared before loading shall be deemed to have been prepared on board such craft.

2.Paragraph 1 shall apply only on condition that, prior to their preparation, the exporter furnishes sufficient evidence of the quantity, nature and characteristics of the basic products in respect of which the refund is claimed.

3.The victualling warehouse arrangements provided for in Article 37 may apply to prepared products as referred to in paragraphs l and 2 of this Article.

Article 36U.K.

1.Refunds shall not be paid unless the products for which the export declarations have been accepted have arrived at a destination covered by Article 33 in the unaltered state within 60 days of such acceptance.

2.Article 7(3) and (4) shall apply in the cases provided for in paragraph 1 of this Article.

3.If, before they arrive at a destination covered by Article 33, a product covered by an export declaration which has been accepted crosses Community territory other than that of the Member State in whose territory such acceptance took place, proof that the product has arrived at the specified destination shall be furnished by means of the T5 control copy.

Boxes 33, 103, 104 and, where appropriate, 105 of the T5 control copy shall be completed. Box 104 shall be endorsed accordingly.

4.Form 302, which accompanies products delivered to the armed forces under Article 33(1)(c), shall rank as the T5 control copy referred to in paragraph 3 of this Article, provided that the receipt of the products is certified on the form by the competent military authorities.

Article 37U.K.

1.Member States may pay exporters the refund in advance under the special conditions set out below where evidence is furnished that the products have been placed, within 30 days of acceptance of the export declaration and except in cases of force majeure, in premises subject to customs control with a view to victualling within the Community of:

(a)seagoing vessels; or

(b)aircraft on international flights, including intra-Community flights; or

(c)drilling or extraction rigs as referred to in Article 41.

Premises subject to customs control, hereinafter referred to as ‘victualling warehouses’, and warehousekeepers shall be specially approved for the purposes of this Article.

2.Member States on whose territory victualling warehouses are located shall grant approval only to warehousekeepers and victualling warehouses offering the necessary guarantees. Approval may be withdrawn.

Approval shall be granted only to warehousekeepers who undertake in writing:

(a)to place the products in the unaltered state or frozen and/or after packaging for victualling within the Community on board:

(b)to keep a register enabling the competent authorities to carry out any checks necessary and stating in particular:

(c)to keep the register for at least three years from the end of the current calendar year;

(d)to cooperate in any checks, and in particular periodical checks, which the competent authorities consider appropriate to verify compliance with this paragraph;

(e)to pay any sums claimed by way of reimbursement of the refund where Article 39 is applied.

3.Amounts paid to exporters pursuant to paragraph 1 shall be entered as payments in the accounts of the body making the advance.

Article 38U.K.

1.Where an export declaration is accepted in the Member State in which the victualling warehouse is located, the competent customs authorities shall, on the entry of the goods into the victualling warehouse, endorse the national document used to obtain advance payment of the refund with a statement to the effect that the products comply with Article 37.

2.Where export declarations are accepted in Member States other than that in which the victualling warehouse is located, proof that the products have been placed in a victualling warehouse shall be furnished by means of the T5 control copy.

Boxes 33, 103 and 104 and, where appropriate, 105 of the T5 control copy shall be completed. Box 104 of the T5 control copy shall be completed, under the heading ‘Other’, with one of the entries listed in Annex XVI.

The competent customs office of the Member State of destination shall endorse the control copy with a statement to the effect that the products have been placed in the warehouse after checking that the products have been entered in the register provided for in Article 37(2).

Article 39U.K.

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.

Article 40U.K.

1.At least once every 12 months the competent authorities of the Member States in which victualling warehouses are located shall conduct a physical check of the quantity of products stored therein.

However, if the entry of products into, and their removal from, the victualling warehouses are subject to permanent physical checks by the customs authorities, the competent authorities may confine verification to documentary checks of products stored.

2.The competent authorities of the Member States of storage may authorise the transfer of the products to another victualling warehouse.

In such cases, the particulars of the second victualling warehouse shall be entered in the register of the first. The second victualling warehouse and warehousekeeper shall also be specially approved for the purposes of the victualling warehouse procedure.

Once the products have been placed under supervision in the second victualling warehouse, the second warehousekeeper shall be liable for any sums payable pursuant to Article 39.

3.Where the second victualling warehouse is not located in the same Member State as the first, proof that the products have been placed in the second warehouse shall be furnished by means of the original of the T5 control copy, which shall bear one of the entries set out in Article 38(2).

The competent customs office of the Member State of destination shall endorse the T5 control copy with a statement to the effect that the products have entered the warehouse after checking that they are entered in the register provided for in Article 37(2).

4.Where the products are removed from the victualling warehouse and placed on board craft in a Member State other than the Member State of storage, proof that they have been so placed shall be furnished in accordance with Article 36(3).

5.Proof of placing under supervision in another victualling warehouse, proof of delivery on board a craft in the Community and proof of delivery as referred to in Articles 41 and 42(3)(a) shall be furnished, except in cases of force majeure, within 12 months of the date of removal of the products from the victualling warehouse, Article 46(3), (4) and (5) applying mutatis mutandis.