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Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code
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CHAPTER 2
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1.Goods shall be considered to be returned in the state in which they were exported where, after having been exported from the customs territory of the Union, they have not received a treatment or handling other than that altering their appearance or necessary to repair them, restore them to good condition or maintain them in good condition.
2.Goods shall be considered to be returned in the state in which they were exported where, after having been exported from the customs territory of the Union, they have received a treatment or handling other than that altering their appearance or necessary to repair them, restore them to good condition or maintain them in good condition but it became apparent after such treatment or handling had commenced that that treatment or handling is unsuitable for the intended use of the goods.
3.Where the goods referred to in paragraph 1 or 2 have undergone treatment or handling that would have rendered them liable to import duty if they had been placed under the outward processing procedure, those goods shall be considered to be returned in the state in which they were exported only on the condition that that treatment or handling, including the incorporation of spare parts, does not exceed what is strictly necessary to enable the goods to be used in the same way as at the time of export from the customs territory of the Union.
Modifications etc. (not altering text)
C1Arts. 158-160 excluded (1.8.2021) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), reg. 133AJ(6)-(8) (as inserted by S.I. 2021/715, regs. 1, 43)
C2Arts. 158-160 modified (1.8.2021) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), reg. 133AJ(2)-(5)(9) (as inserted by S.I. 2021/715, regs. 1, 43)
1.Returned goods which on export benefited from measures laid down under the common agricultural policy shall be granted relief from import duty provided that all of the following conditions are fulfilled:
(a)the refunds or other amounts paid under those measures have been repaid, the necessary steps have been taken by the competent authorities to withhold sums to be paid under the measures in respect of those goods, or the other financial advantages granted have been cancelled;
(b)the goods were in one of the following situations:
they could not be put on the market in the country to which they were sent;
they were returned by the consignee as being defective or non-contractual;
they were re-imported into the customs territory of the Union because they could not be used for the purposes intended owing to other circumstances outside the exporter's control;
(c)the goods are declared for release for free circulation in the customs territory of the Union within 12 months of the date of completion of the customs formalities relating to their export or later where allowed by the customs authorities of the Member State of re-import in duly justified circumstances.
2.The circumstances referred to in paragraph 1(b)(iii) shall be the following:
(a)goods returned to the customs territory of the Union following damage occurring before delivery to the consignee, either to the goods themselves or to the means of transport on which they were carried;
(b)goods originally exported for the purposes of consumption or sale in the course of a trade fair or similar occasion which have not been so consumed or sold;
(c)goods which could not be delivered to the consignee on account of his physical or legal incapacity to honour the contract under which the goods were exported;
(d)goods which, because of natural, political or social disturbances, could not be delivered to their consignee or which reached him after the contractual delivery date;
(e)fruit and vegetables, covered by the common market organisation for those products, exported and sent for sale on consignment, but which were not sold in the market of the country of destination.
Modifications etc. (not altering text)
C1Arts. 158-160 excluded (1.8.2021) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), reg. 133AJ(6)-(8) (as inserted by S.I. 2021/715, regs. 1, 43)
C2Arts. 158-160 modified (1.8.2021) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), reg. 133AJ(2)-(5)(9) (as inserted by S.I. 2021/715, regs. 1, 43)
A document certifying that the conditions for the relief from import duty have been fulfilled (‘information sheet INF 3’) may be communicated using means other than electronic data-processing techniques.
Modifications etc. (not altering text)
C1Arts. 158-160 excluded (1.8.2021) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), reg. 133AJ(6)-(8) (as inserted by S.I. 2021/715, regs. 1, 43)
C2Arts. 158-160 modified (1.8.2021) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), reg. 133AJ(2)-(5)(9) (as inserted by S.I. 2021/715, regs. 1, 43)
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