Changes from adopted text to adopted text

Removed(b) goods which, prior to export, were released for free circulation under a duty exemption or at a reduced rate of duty by virtue of their end-use, for as long as the purposes of such end-use have not been fulfilled, unless those goods have to undergo repair operations;

Removed(c) goods the export of which gives rise to the granting of export refunds;

Removed(d) goods in respect of which a financial advantage other than refunds as referred to in point (c) is granted under the common agricultural policy by virtue of the export of those goods.

Removed4. The customs authorities shall specify the period within which goods temporarily exported must be re-imported into the customs territory of the Union in the form of processed products, and released for free circulation, in order to be able to benefit from total or partial relief from import duty. They may grant an extension, of reasonable duration, of that period, upon justified application by the holder of the authorisation.

RemovedArticle 141 Goods repaired or replaced free of charge

Removed1. Where it is established to the satisfaction of the customs authorities that goods have been repaired or replaced free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a manufacturing or material defect, or because the goods did not meet the specifications requested by the buyer to the seller of the goods, they shall be granted total relief from import duty.

Removed2. Paragraph 1 shall not apply where account was taken of the manufacturing or material defect at the time when the goods in question were first released for free circulation.

RemovedArticle 142 Goods repaired or altered in the context of international agreements

Removed1. Total relief from import duty shall be granted to processed products resulting from goods placed under the outward processing procedure where it is established to the satisfaction of the customs authorities that:

Removed(a) those goods have been repaired or altered in a third country with which the Union has concluded an international agreement providing for such relief; and

Removed(b) the conditions for the relief from import duty laid down in the agreement referred to in point (a) are fulfilled.

Removed2. Paragraph 1 shall not apply to processed products resulting from equivalent goods as referred to in Article 109 and to replacement products as referred to in Articles 143 and 144.

RemovedArticle 143 Standard exchange system

Removed1. Under the standard exchange system an imported product (‘replacement product’) may, in accordance with paragraphs 2 to 5, replace a processed product.

Removed2. The customs authorities shall, upon application, authorise the standard exchange system to be used where the processing operation involves the repair of defective Union goods other than those subject to measures laid down under the common agricultural policy or to the specific arrangements applicable to certain goods resulting from the processing of agricultural products.

Removed3. Replacement products shall have the same eight-digit Combined Nomenclature code, the same commercial quality and the same technical characteristics as the defective goods had the latter undergone repair.

Removed4. Where the defective goods have been used before export, the replacement products must also have been used.

RemovedThe customs authorities shall, however, waive the requirement set out in the first subparagraph if the replacement product has been supplied free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a material or manufacturing defect.

Removed5. The provisions which would be applicable to the processed products shall apply to the replacement products.

RemovedArticle 144 Prior import of replacement products

Removed1. The customs authorities shall, under the conditions they lay down, upon application by the person concerned, authorise replacement products to be imported before the defective goods are exported.

RemovedIn the event of such prior import of a replacement product, a guarantee shall be provided, covering the amount of the import duty that would be payable should the defective goods not be exported in accordance with paragraph 2.

Removed2. The defective goods shall be exported within a period of 2 months from the date of acceptance by the customs authorities of the declaration for the release for free circulation of the replacement products.

Removed3. Where, in exceptional circumstances, the defective goods cannot be exported within the period referred to in paragraph 2, the customs authorities may grant an extension, of reasonable duration, of that period, upon justified application by the holder of the authorisation.

RemovedTitle IX TARIF CLASSIFICATION, ORIGIN AND VALUE OF GOODS

RemovedChapter 1 Common Customs Tariff and tariff classification of goods

RemovedArticle 145 Common Customs Tariff and customs surveillance

Removed1. Import and export duty due shall be based on the Common Customs Tariff.

RemovedOther measures prescribed by Union provisions governing specific fields relating to trade in goods shall, where appropriate, be applied in accordance with the tariff classification of those goods.

Removed2. The Common Customs Tariff shall comprise all of the following:

Removed(a) the Combined Nomenclature of goods as laid down in Regulation (EEC) No 2658/87;

Removed(b) any other nomenclature which is wholly or partly based on the Combined Nomenclature, or which provides for further subdivisions to it, and which is established by Union provisions governing specific fields with a view to the application of tariff measures relating to trade in goods;

Removed(c) the conventional or normal autonomous customs duty applicable to goods covered by the Combined Nomenclature;

Removed(d) the preferential tariff measures contained in agreements which the Union has concluded with certain third countries or groups of third countries;

Removed(e) preferential tariff measures adopted unilaterally by the Union in respect of certain third countries or groups of third countries;

Removed(f) autonomous measures providing for a reduction in, or exemption from, customs duty on certain goods;

Removed(g) favourable tariff treatment specified for certain goods, by reason of their nature or end-use, in the framework of measures referred to under points (c) to (f) or (h);

Removed(h) other measures provided for by agricultural or commercial or other Union legislation that are based on the tariff classification of the goods, in particular, a provisional or definitive anti-dumping duty, countervailing duty or safeguard measure.

Removed3. Where the goods concerned fulfil the conditions included in the measures laid down in paragraph 2, points (d) to (g), these measures may apply instead of those provided for in point (c) of that paragraph. Such measures may be applied retrospectively, provided that the time-limits and conditions laid down in the relevant measure or in this Regulation are complied with and that:

Removed(a) insofar as the measures laid down in points (d) and (e) are concerned, they provide for such retrospective application;

Removed(b) insofar as the measures laid down in point (d) are concerned, the third country or group of third countries also allow for such retrospective application.

Removed4. Where application of the measures referred to in paragraph 2, points (d) to (g), or the exemption from measures referred to in point (h) thereof, is restricted to a certain volume of imports or exports, such application or exemption shall, in the case of tariff quotas, or other quotas, cease as soon as the specified volume of imports or exports is reached.

RemovedIn the case of tariff ceilings such application shall cease by virtue of a legal act of the Union.

Removed5. The customs authorities shall refuse the application of the simplified tariff for distance sales where they establish, based on relevant and objective data, that the distance sale of goods imported from third countries was intended for persons other than those referred to in Article 14(2)(a) VAT Directive.

Removed6. The Commission may subject to customs surveillance the release for free circulation, the export and the placement under certain special procedures of goods, for the purposes referred to in Article 31(4).

Removed7. The Commission shall adopt, by means of implementing acts, the measures on the uniform management of the tariff and other quotas and the tariff and other ceilings referred to in paragraph 4, and on the management of the customs surveillance referred to in paragraph 6. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedArticle 146 Tariff classification of goods

Removed1. For the application of the Common Customs Tariff, tariff classification of goods shall consist in the determination of one of the subheadings or further subdivisions of the Combined Nomenclature under which those goods are to be classified.

Removed2. For the application of non-tariff measures, tariff classification of goods shall consist in the determination of one of the subheadings or further subdivisions of the Combined Nomenclature, or of any other nomenclature which is established by Union provisions and which is wholly or partly based on the Combined Nomenclature or which provides for further subdivisions to it, under which those goods are to be classified.

Removed3. The subheading or further subdivision determined in accordance with paragraphs 1 and 2 shall be used for the purpose of applying the measures linked to that subheading.

Removed4. The Commission may, by means of implementing acts, determine the tariff classification of goods in accordance with paragraphs 1 and 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedOn duly justified imperative grounds of urgency related to the need to rapidly ensure the correct and uniform application of the Combined Nomenclature, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 262(5).

RemovedChapter 2 Origin of goods

RemovedArticle 147 Non-preferential origin

RemovedThe rules for the determination of the non-preferential origin of goods in Articles 148 and 149 shall be used for applying the following:

Removed(a) the Common Customs Tariff, except for the measures referred to in Article 145(2), points (d) and (e);

Removed(b) measures, other than tariff measures, established by Union provisions governing specific fields relating to trade in goods; and

Removed(c) other Union measures relating to the origin of goods.

RemovedArticle 148 Acquisition of origin

Removed1. Goods wholly obtained in a single country or territory shall be regarded as having their origin in that country or territory.