Importations
6. After regulation 121 insert—
“121A.—(1) The application of the Customs Duties (Deferred Payment) Regulations 1976(1) in relation to any VAT chargeable on the importation of goods from places outside the member States is subject to the following prescribed adaptations.
(2) In regulation 4(1) (application for approval), regard “security” as being “appropriate security (which may be nil if there is no risk to the payment)”.
(3) In regulation 4(2) (security and payment arrangements), regard there being a second sub-paragraph as follows—
“Provided that the amount in question may exceed that of the security in the case of nil security.”.
(4) For regulation 4(3) (variations and revocations of approval), regard any Commissioners' variation consequent on the adaptations prescribed by this regulation as only being able to have effect after 30th November 2003.
(5) Before “and” at the end of regulation 8(a) (deemed payment for certain purposes at time deferment granted), regard there being—
“(aa)Article 74(1) of Council Regulation (EEC) No 2913/92(2) (Community Customs Code) (no release of goods unless customs debt paid or secured);”.
121B.—(1) The application of Council Regulation (EEC) No 2913/92(3) (Community Customs Code) in relation to any VAT chargeable on the importation of goods from places outside the member States is subject to the following prescribed adaptations.
(2) But the adaptation in paragraph (5) only applies to the extent that the Commissioners grant deferment of payment of the relevant VAT with nil security.
(3) In Article 218(1) second sub-paragraph (single entry in the accounts), after “secured” regard there being “if required”.
(4) In Article 225 first sub-paragraph (deferment of payment conditional on security), after “applicant” regard there being “(but the customs authorities may waive this condition if there is no risk to the payment)”.
(5) Regard Article 225 as not being subject to Article 192 (fixing amount of security).
121C.—(1) The application of Commission Regulation (EEC) No 2454/93(4) (implementation of Community Customs Code) in relation to any VAT chargeable on the importation of goods from places outside the member States is subject to the following prescribed adaptations.
(2) But the adaptations in paragraphs (3) and (4) only apply to the extent that the Commissioners grant deferment of payment of the relevant VAT with nil security.
(3) Regard Articles 244, 248(1), 257(3), 257(4), 258, 262(1) and 876a(1) (circumstances in which duties have to be or are taken as having to be secured) as providing that the provision of security is at the discretion of the customs authorities.
(4) Regard Articles 244, 248(1), 257(3), 257(4) and 876a(1) (circumstances in which duties have to be secured) as not being subject to Article 192 of Council Regulation (EEC) No 2913/92(5) (Community Customs Code) (fixing amount of security).”.
OJ L 302, 19.10.92, p 1, to which there are amendments not relevant to this adaptation.
OJ L 302, 19.10.92, p 1, amended by European Parliament and Council Regulation (EC) No 955/1999 (OJ L 119, 7.5.99, p 1); there are other amending instruments but none is relevant to the adaptations in question.
OJ L 253, 11.10.93, p 1, amended by Commission Regulation (EC) No 12/97 (OJ L 9, 13.1.97, p 1); there are other amending instruments but none is relevant to the adaptations in question.
OJ L 302, 19.10.92, p 1, amended by European Parliament and Council Regulation (EC) No 955/1999 (OJ L 119, 7.5.99, p 1); there are other amending instruments but none is relevant to the adaptations in question.