Legal provisions of SEC(2002)595 - Draft Decision of the EC-Andorra Joint Committee on the laws, regulations and administrative provisions necessary for the proper functioning of the Customs Union - Draft common position of the EC - Main contents
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dossier | SEC(2002)595 - Draft Decision of the EC-Andorra Joint Committee on the laws, regulations and administrative provisions necessary for the ... |
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document | SEC(2002)595 |
date | January 27, 2003 |
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22003D0692
2003/692/EC: Decision No 1/2003 of the EC-Andorra Joint Committee of 3 September 2003 on the laws, regulations and administrative provisions necessary for the proper functioning of the Customs Union
Official Journal L 253 , 07/10/2003 P. 0003 - 0021
Decision No 1/2003 of the EC-Andorra Joint Committee
of 3 September 2003
on the laws, regulations and administrative provisions necessary for the proper functioning of the Customs Union
(2003/692/EC)
THE JOINT COMMITTEE,
Having regard to the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra, and in particular Articles 7(2) and 8(3)(c) thereof,
Whereas:
(1) Pursuant to the aforementioned Article 7(2), the Principality of Andorra should adopt, for products covered by the Customs Union, the laws, regulations and administrative provisions applicable by the Community in the customs field and necessary for the proper functioning of the Customs Union. It is necessary to determine which provisions Andorra should adopt and, where appropriate, provide for the implementing arrangements for the Principality of Andorra.
(2) The arrangements necessary for the proper functioning of the aforementioned Article 8 should be made and provisions to enable the recovery of claims by means of mutual assistance between the Contracting Parties should be adopted.
(3) Appropriate measures to ensure the mechanisms of the Customs Union established between the Community and the Principality of Andorra should be adopted.
(4) It is necessary to adapt the provisions set out in the Annex to Decision No 2/91 of the EEC-Andorra Joint Committee(1) to the provisions applicable in the Community, and Decision No 2/91 should therefore be repealed by this Decision.
(5) The provisions of Decision No 1/96 of the EC-Andorra Joint Committee(2) concerning certain methods of administrative cooperation for the implementation of the Agreement and the transit of goods between the Parties have been incorporated in this Decision, and Decision No 1/96 should therefore also be repealed,
HAS DECIDED AS FOLLOWS:
Contents
- TITLE I - GENERAL
- CHAPTER 1 - Scope and basic definitions
- Article 1
- Article 2
- Article 3
- CHAPTER 2 - Provisions concerning mutual assistance for the recovery of claims
- Article 4
- Article 5
- Article 6
- Article 7
- Article 8
- Article 9
- Article 10
- Article 11
- Article 12
- Article 13
- Article 14
- Article 15
- Article 16
- Article 17
- Article 18
- Article 19
- Article 20
- Article 21
- Article 22
- Article 23
- Article 24
- TITLE II - PROVISIONS APPLICABLE TO TRADE IN GOODS BETWEEN THE TWO PARTS OF THE CUSTOMS UNION
- CHAPTER 1 - General
- Article 25
- Article 26
- CHAPTER 2 - Provisions concerning the transit of goods between the parts of the Customs Union
- Article 27
- Article 28
- Article 29
- Article 30
- Article 31
- TITLE III - PROVISIONS APPLICABLE TO TRADE IN GOODS WITH THIRD COUNTRIES
- CHAPTER 1 - Provisions concerning the value of goods for customs purposes
- Article 32
- CHAPTER 2 - Inward Processing
- Article 33
- Article 34
- Article 35
- Article 36
- Article 37
- Article 38
- Article 39
- Article 40
- CHAPTER 3 - Outward processing
- Article 41
- Article 42
- Article 43
- Article 44
- Article 45
- Article 46
- Article 47
- CHAPTER 4 - Returned goods
- Article 48
- Article 49
- Article 50
- Article 51
- Article 52
- Article 53
- Article 54
- Article 55
- Article 56
- Article 57
- Article 58
- Article 59
- Article 60
- Article 61
- CHAPTER 5 - Rules of origin
- Article 62
- Article 63
- Article 64
- TITLE IV - FINAL PROVISIONS
- CHAPTER 1 - Provisions concerning the participation of experts of the Principality of Andorra in the work of certain technical committees
- Article 65
- Article 66
- Article 67
- Article 68
- CHAPTER 2 - Implementation and application of the provisions
- Article 69
- CHAPTER 3 - Other final provisions
- Article 70
- Article 71
TITLE I - GENERAL
CHAPTER 1 - Scope and basic definitions
Article 1
Article 2
1. 'the Agreement' shall mean the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra, signed in Luxembourg on 28 June 1990(3);
2. 'customs territory of the Customs Union' shall comprise:
- the customs territory of the Community as defined in Article 3 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(4),
- the customs territory of the Principality of Andorra;
3. 'third country' shall apply to a country or territory which is not part of the customs territory of the Customs Union;
4. 'part of the Customs Union' shall mean the customs territory of the Community or the customs territory of the Principality of Andorra;
5. 'Community Customs Code' shall refer to Regulation (EEC) No 2913/92;
6. 'implementing provisions of the Community Customs Code' shall refer to Commission Regulation (EEC) No 2454/93(5);
7. 'goods in free circulation' shall mean goods fulfilling the conditions referred to in Articles 3 or 4 of the Agreement.
Article 3
2. Without prejudice to the provisions of the Agreement, the Principality of Andorra shall take the measures necessary for the implementation, on the date of entry into force of this Decision, of provisions based on:
(a) Council Regulation (EC) No 1541/98 of 13 July 1998 on proof of origin for certain textile products falling within Section XI of the Combined Nomenclature and released for free circulation in the Community, and on the conditions for the acceptance of such proof(6) and Annex I to Council Regulation (EEC) No 3030/93 of 12 October 1993 on common rules for imports of certain textile products from third countries(7);
(b) Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty(8) and Commission Regulations (EEC) No 2288/83(9), (EEC) No 2289/83(10), (EEC) No 2290/83(11) and (EEC) No 3915/88(12) which set out the implementing provisions thereof, with the exception of the following provisions:
>TABLE>
(c) Council Regulation (EC) No 3295/94 of 22 December 1994 laying down measures to prohibit the release for free circulation, export, re-export or entry for a suspensive procedure of counterfeit or pirated goods(13) and Commission Regulation (EEC) No 1367/95(14), laying down the implementing provisions thereof;
(d) Council Regulation (EEC) No 3911/92 of 9 December 1992, on the export of cultural goods(15) and Commission Regulation No 752/93(16), laying down the implementing provisions thereof;
(e) Council Regulation (EEC) No 3677/90 of 13 December 1990, laying down measures to be taken to discourage the diversion of certain substances to the illicit manufacture of narcotic drugs and psychotropic substances(17) and Commission Regulation (EEC) No 3769/92, implementing and amending Regulation (EEC) No 3677/90(18);
(f) Council Regulation (EC) No 1334/2000 of 22 June 2000, setting up a Community regime for the control of dual-use items and technology(19).
3. Without prejudice to the provisions of the Agreement or the specific provisions of this Decision, the Principality of Andorra shall take the necessary measures for the implementation, on the date of entry into force of this Decision, of provisions based on:
- the Community provisions for the classification of goods in the Combined Nomenclature, including the explanatory notes,
- the explanatory notes and the notices of classification of the Harmonised System,
- the Community rules determining the conditions for eligibility of certain goods for favourable tariff treatment on importation according to their nature or end-use.
CHAPTER 2 - Provisions concerning mutual assistance for the recovery of claims
Article 4
Article 5
- 'applicant authority' shall mean a competent authority named for this purpose by a Contracting Party which makes a request for assistance concerning a claim referred to in Article 6,
- 'requested authority' shall mean a competent authority named for this purpose by a Contracting Party to which a request for assistance is made,
- 'country' shall mean any Member State of the Community or the Principality of Andorra,
- 'import duties' shall mean customs duties and charges having an equivalent effect payable on importation of the goods,
- 'export duties' shall mean customs duties and charges having an equivalent effect payable on exportation of the goods,
- 'information of a personal nature' shall mean any information concerning an identified or an identifiable natural person.
Article 6
Article 7
In order to obtain this information, the requested authority shall make use of the powers provided under the laws, regulations or administrative provisions that apply to the recovery of similar claims arising in the country where that authority is situated.
2. The request for information shall indicate the name, address and any other relevant information relating to the identification, to which the applicant authority normally has access, of the person to whom the information to be provided relates and the nature and the amount of the claim in respect of which the request is made.
3. The requested authority shall not be obliged to supply information:
(a) which it would not be able to obtain for the purpose of recovering similar claims arising in the country in which it is situated;
(b) which would disclose any commercial, industrial or professional secrets; or
(c) the disclosure of which would be liable to prejudice the security or public order of that country.
4. The requested authority shall inform the applicant authority of the grounds for refusing a request for information.
Article 8
2. The request for notification shall indicate the name, address and any other relevant information relating to the identification, to which the applicant authority has access, for identifying the addressee, the nature and subject of the instrument or decision to be notified and, if necessary, the name and address of the debtor and the claim to which the instrument or decision relates, and any other useful information.
3. The requested authority shall promptly inform the applicant authority of the action taken on its request for notification and, more especially, of the date on which the instrument or decision was forwarded to the addressee.
Article 9
2. For this purpose, the claim in respect of which a request for recovery has been made shall be treated as a claim of the country in which the requested authority is situated, except where Article 15 applies.
Article 10
2. The applicant authority may not make a request for recovery unless:
(a) the claim and/or instrument permitting its enforcement are not contested in the country in which it is situated, except where Article 15(2), second subparagraph applies;
(b) it has, in the country in which it is situated, applied appropriate recovery procedures available to it on the basis of the instrument referred to in paragraph 1 and the measures taken will not result in the payment in full of the claim;
(c) the claim exceeds EUR 1500.
3. The request for recovery shall indicate:
- the name, address and any other relevant information relating to the identification of the person concerned and/or to the third party holding his or her assets,
- the name, address and any other relevant information for identifying the applicant authority,
- a reference to the instrument permitting its enforcement, issued in the country in which the applicant authority is situated,
- the nature and amount of the claim, including the principal and costs due, indicated in the currency of the country in which both authorities are situated,
- the date of notification of the instrument to the addressee by the applicant authority and/or the requested authority,
- the date from which and the period during which enforcement is possible under the laws in force in the country in which the applicant authority is situated,
- any other relevant information.
4. The request for recovery shall contain in addition a declaration by the applicant authority confirming that the conditions laid down in paragraph 2 have been fulfilled.
5. As soon as any relevant information relating to the matter which gave rise to the request for recovery comes to the knowledge of the applicant authority it shall forward it to the requested authority.
Article 11
2. Notwithstanding the first paragraph, the instrument permitting enforcement of the claim may be, where appropriate and in accordance with the provisions in force in the country in which the requested authority is situated, accepted as, recognised as, supplemented with, or replaced by an instrument authorising enforcement in the territory of that country. Within three months following the date of receipt of the request for recovery, countries shall endeavour to complete such acceptance, recognition, supplementing or replacement, except in cases where paragraph 3 is applied. They may not be refused if the instrument permitting enforcement is properly drawn up. The requested authority shall inform the applicant authority of the grounds for exceeding the period of three months.
3. If any of these formalities should give rise to contestation in connection with the claim and/or the instrument permitting enforcement issued by the applicant authority, Article 15 shall apply.
Article 12
2. The requested authority may, where the laws, regulations or administrative provisions in force in the country in which it is situated so permit, and after consultations with the applicant authority, allow the debtor time to pay or authorise payment by instalment. Any interest charged by the requested authority in respect of such extra time to pay shall also be remitted to the applicant authority.
From the date on which the instrument permitting the enforcement has been directly recognised or accepted, recognised, supplemented or replaced in accordance with Article 11, interest will be charged for late payment under the laws, regulations and administrative provisions in force in the country in which the requested authority is situated and shall also be remitted to the country in which the applicant authority is situated.
Article 13
Article 14
Article 15
2. As soon as the requested authority has received the notification referred to in paragraph 1, either from the applicant authority or from the interested party, it shall suspend the enforcement procedure pending the decision of the body competent in the matter unless there is a request to the contrary formulated by the applicant authority in accordance with the following paragraph. Should the requested authority deem it necessary, and without prejudice to Article 16, that authority may take precautionary measures to guarantee recovery insofar as the laws or regulations in force in the country in which it is situated allow such action for similar claims.
Notwithstanding the first subparagraph of paragraph 2, the applicant authority may in accordance with the laws, regulations and administrative practices in force in the country in which it is situated, request the requested authority to recover a contested claim, insofar as the laws, regulations and administrative practices in force in the country in which the requested authority is situated allow such action. If the result of the contestation is subsequently favourable for the debtor, the applicant authority shall be liable for the reimbursement of any sums recovered, together with any compensation due, in accordance with the laws in force in the country in which the requested authority is situated.
3. Where it is the enforcement measures taken in the country in which the requested authority is situated that are being contested, the action shall be brought before the competent body of that country in accordance with its laws and regulations.
4. Where the competent body before which the action has been brought in accordance with paragraph 1 is a judicial or administrative tribunal, the decision of that tribunal, insofar as it is favourable to the applicant authority and permits recovery of the claim in the country in which the applicant authority is situated, shall constitute the 'instrument permitting enforcement' within the meaning of Articles 9, 10 and 11 and recovery of the claim shall proceed on the basis of that Decision.
Article 16
2. In order to give effect to the provisions of paragraph 1, Article 9, Article 10(1), (3) and (5) and Articles 11, 14, 15 and 17 shall apply mutatis mutandis.
Article 17
(a) to grant the assistance provided for in Articles 9 to 16 if recovery of the claim would, because of the situation of the debtor, create serious economic or social difficulties in the country in which that authority is situated, insofar as the laws, regulations or administrative practices in force in the country in which the requested authority is situated allow such action for similar national claims;
(b) to grant the assistance provided for in Articles 7 to 16, if the initial request under Article 7, 8 or 9 applies to claims more than five years old, dating from the moment the instrument permitting the enforcement is established in accordance with the laws, regulations or administrative practices in force in the country in which the applicant country is situated, to the date of the request. However, in cases where the claim or the instrument is contested the time limit begins at the moment the applicant authority establishes that the claim or the instrument may no longer be contested.
The requested authority shall inform the applicant authority of the grounds for refusing a request for assistance. Such reasoned refusal shall also be communicated to the Commission.
Article 18
2. Steps taken in the recovery of claims by the requested authority in pursuance of a request for assistance which, if they had been carried out by the applicant authority, would have had the effect of suspending or interrupting the period of limitation according to the laws in force in the country in which the applicant authority is situated, shall be deemed to have been taken in the latter country, insofar as that effect is concerned.
Article 19
(a) the person mentioned in the request for assistance;
(b) those persons and authorities responsible for the recovery of the claims, and solely for that purpose;
(c) the judicial authorities dealing with matters concerning the recovery of the claims.
Furthermore, any information obtained in application of this Chapter, and notably in pursuance of Articles 7 and 10, may only be used for the purposes of mutual assistance in recovery of claims in the particular case in question.
2. Information of a personal nature may not be exchanged unless the addressee Contracting Party undertakes to protect this information in a manner at least equivalent to that applying to the particular case in the Contracting Party supplying that information.
Article 20
Article 21
2. The Contracting Parties shall renounce all claims upon each other for the refund of costs resulting from mutual assistance which they grant each other pursuant to this Chapter.
3. Where recovery poses a specific problem, concerns a very large amount in costs or relates to the fight against organised crime, the applicant and requested authorities may agree reimbursement arrangements specific to the cases in question.
4. The country in which the applicant authority is situated shall remain liable to the country in which the requested authority is situated for any costs and losses incurred as a result of actions held to be unfounded, as far as either the substance of the claim or the validity of the instrument issued by the applicant authority are concerned.
Article 22
Article 23
Article 24
2. For this purpose, the Contracting Parties shall take note of the number of requests for information, notification and recovery they make and receive each year pursuant to this Chapter, and of the amount of the claims involved and of the amounts recovered.
TITLE II - PROVISIONS APPLICABLE TO TRADE IN GOODS BETWEEN THE TWO PARTS OF THE CUSTOMS UNION
CHAPTER 1 - General
Article 25
Article 26
2. The moment when such customs debt is incurred shall be deemed to be the moment when the customs authorities accept the export declaration relating to the goods in question.
3. The debtor shall be the declarant. In the event of indirect representation, the person on whose behalf the declaration is made shall also be a debtor.
4. The amount of import duties corresponding to this customs debt shall be determined under the same conditions as in the case of a customs debt resulting from the acceptance, on the same date, of the declaration for release for free circulation of the goods concerned for the purpose of terminating the inward processing procedure.
CHAPTER 2 - Provisions concerning the transit of goods between the parts of the Customs Union
Article 27
Article 28
- goods which are in free circulation shall move under the internal Community transit procedure (T2, T2F),
- goods other than those referred to in the indent above shall move under the external Community transport procedure (T1).
2. Notwithstanding the requirement for evidence that the goods are in free circulation, the persons completing export formalities at the frontier customs office of a part of the Customs Union shall not be required to place the goods under the Community transit procedure, irrespective of the customs procedure under which the goods will be placed at the neighbouring frontier customs office.
3. Notwithstanding the requirement for evidence that the goods are in free circulation, the frontier customs office of the part of the Customs Union where export formalities are completed may refuse to place the goods under the Community transit procedure if that procedure is to end at the neighbouring frontier customs office.
4. Free circulation of goods not moving under the internal Community transit procedure may be proved by production of a T2L document or a document having equivalent effect. 'T2L document' means any document bearing the indication 'T2L' or 'T2LF' or an indication having the same meaning.
Article 29
2. Where a control copy T5 is used for the purposes of the paragraph above, such document shall be returned to the customs office at the point of exit from the Community in order to provide evidence of such exit.
3. Where the goods referred to in Article 6(3)(c) of the Agreement, in free circulation in the Principality of Andorra, are dispatched to the Community, they shall also be placed under the external Community transit procedure (T1).
The transit document T1 shall be endorsed with one of the following phrases, with underlining in red:
- Percibir sólo el elemento agrícola - Acuerdo CEE-Andorra
- Kun landbrugselementet opkræves - EØF-Andorra aftalen
- Nur den Agrarteilbetrag erheben - Abkommen EWG-Andorra
- Κατακρατείται μόνο το αγροτικό στοιχείο - Συμφωνία ΕΟΚ-Ανδόρας
- Charge agricultural component only - EEC-Andorra agreement
- Ne percevoir que l'élément agricole - Accord CEE-Andorre
- Riscuotere solo l'elemento agricolo - Accordo CEE-Andorra
- Alleen het agrarische element innen - Overeenkomst EEG-Andorra
- Cobrar unicamente o elemento agrícola - Acordo CEE-Andorra
- Kannetaan ainoastaan maatalouden maksuosa - ETY - Andorra-sopimus
- Debitera endast jordbrukskomponenten - EEG-Andorra avtalet
- Percebre únicament l'element agrícola - Acord CEE-Andorra.
Article 30
2. The carrier shall present a transit advice note at each transit office.
Article 31
2. Guarantee documents, global guarantee certificates and guarantee waiver certificates shall be endorsed with the words 'Principality of Andorra'.
TITLE III - PROVISIONS APPLICABLE TO TRADE IN GOODS WITH THIRD COUNTRIES
CHAPTER 1 - Provisions concerning the value of goods for customs purposes
Article 32
CHAPTER 2 - Inward Processing
Article 33
Article 34
2. The customs office in the part of the customs union, which is requested to accept the declaration for release for free circulation or entry into the inward processing procedure, establishes and endorses the INF1.
The original and one copy of the INF1 shall be sent to the supervising office and a copy shall be kept by the customs office which endorsed the INF1.
3. The supervising office shall supply the information requested in boxes 8, 9 and 11 of the INF1, endorse it, retain the copy and return the original.
Article 35
- in box 9(a), the amount of import duties due,
- in box 9(b), the amount of compensatory interest,
- the quantity, CN code and origin of the import goods used in the manufacture of the compensating products released for free circulation.
Article 36
Article 37
Article 38
- in box 9(a) the amount of import duties payable on the import goods, and
- in box 11, the date when the import goods concerned were first entered for the arrangements or the date when the import duties have been repaid or remitted.
Article 39
2. The customs office which endorsed the information sheet may be asked to carry out post-clearance verification of the authenticity of the sheet and the accuracy of the particulars which its contains.
3. In the case of successive consignments, the requisite number of information sheets may be made out for the quantity of goods or products entered for the arrangements. The initial information sheet may also be replaced with further information sheets or, where only one information sheet is used, the customs office to which the sheet is endorsed may note on the original the quantities of goods or products. Where not enough space remains, an additional sheet shall be annexed which shall be mentioned on the original.
4. In exceptional circumstances, the information sheet may be issued a posteriori but not beyond the expiry of the period required for keeping documents.
5. In the event of theft, loss or destruction of the information sheet, the operator may ask the customs office which endorsed it for a duplicate to be issued.
The original and copies of the information sheet so issued shall bear one of the following indications:
- DUPLICADO
- DUPLIKAT
- DUPLIKAT
- ANTIΓPAΦO
- DUPLICATE
- DUPLICATA
- DUPLICATO
- DUPLICAAT
- SEGUNDA VIA
- KAKSOISKAPPALE
- DUPLIKAT
- DUPLICAT.
Article 40
- Mercancías PA/S
- AF/S-varer
- AV/S-Waren
- Εμπορεύματα ΕΤ/Α
- IP/S goods
- Marchandises PA/S
- Merci PA/S
- AV/S-goederen
- Mercadorias AA/S
- SJ/T-tavaroita
- AF/S-varor
- Mercaderies PA/S.
2. Where goods, which have been entered for an inward processing arrangement (suspension system) or goods in the unaltered state are subject to specific commercial policy measures and such policy measures continue to be applicable at the time when the goods are entered for transit, the indication referred to in paragraph 1 shall be supplemented by one of the following:
- Política comercial
- Handelspolitik
- Handelspolitik
- Εμπορική πολιτική
- Commercial policy
- Politique commerciale
- Politica commerciale
- Handelspolitiek
- Política comercial
- Kauppapolitiikka
- Handelspolitik
- Politica commercial.
3. Where compensating products, obtained under an inward processing arrangement (drawback system) are transhipped between the two parts of the customs union, the document shall bear one of the following indications:
- Mercancías PA/R
- AF/T-varer
- AV/R-Waren
- Εμπορεύματα ΕΤ/Ε
- IP/D goods
- Marchandises PA/R
- Merci PA/R
- AV/T-goederen
- Mercadorias AA/D
- SJ/T-tavaroita
- AF/R-varor
- Mercaderies PA/R.
CHAPTER 3 - Outward processing
Article 41
Article 42
Article 43
2. The office of entry which is called upon to endorse the information sheet INF2 shall indicate, in box 16, the means used to identify the temporary export goods.
3. Where samples are taken or illustrations or technical descriptions used, the office referred to in paragraph 1 shall authenticate such samples, illustrations or technical descriptions by affixing its customs seal either on the goods, where their nature permits it, or on the packaging in such a way that it cannot be tampered with.
A label bearing the stamp of the office and reference particulars of the export declaration shall be attached to the samples, illustrations or technical descriptions in a manner which prevents substitution.
The samples, illustrations or technical descriptions, authenticated and sealed in accordance with paragraph 3, shall be returned to the exporter, who shall present them with the seals intact when the compensating or replacement products are re-imported.
4. Where an analysis is required and the results will not be known until after the customs office has endorsed information sheet INF2, the document containing the result of the analysis shall be given to the exporter in a sealed tamper-proof envelope.
Article 44
2. The importer of the compensating or replacement products shall present the original of the INF2 and, where appropriate, the means of identification to the office of discharge.
Article 45
2. The customs office which endorsed the information sheet may be asked to carry out post-clearance verification of the authenticity of the sheet and the accuracy of the particulars which its contains.
3. In the case of successive consignments, the requisite number of information sheets may be made out for the quantity of goods or products entered for the arrangements. The initial information sheet may also be replaced with further information sheets or, where only one information sheet is used, the customs office to which the sheet is endorsed may note on the original the quantities of goods or products. Where not enough space remains, an additional sheet shall be annexed which shall be mentioned on the original.
4. The customs authorities may permit the use of recapitulative information sheets for triangular traffic trade flows involving a large number of operations which cover the total quantity of exports over a given period.
5. In exceptional circumstances, the information sheet may be issued a posteriori but not beyond the expiry of the period required for keeping documents.
Article 46
The original and copies of the information sheet so issued shall bear one of the following indications:
- DUPLICADO
- DUPLIKAT
- DUPLIKAT
- ANTIΓPAΦO
- DUPLICATE
- DUPLICATA
- DUPLICATO
- DUPLICAAT
- SEGUNDA VIA
- KAKSOISKAPPALE
- DUPLIKAT
- DUPLICAT.
Article 47
2. With the exception of goods of a non-commercial nature, paragraph 1 shall not apply where the temporary export goods which do not originate in one of the parts of the Customs Union, within the meaning of Title II, Chapter 2, Section 1 of the Community Customs Code and within the meaning of Title III, Chapter 2, Section 1 of the Andorran Customs Code have been released for free circulation at a zero duty rate in one of the parts of the Customs Union.
3. Articles 29 to 35 of the Community Customs Code and Articles 39 to 45 of the Andorran Customs Code shall apply mutatis mutandis to the processing costs which shall not take into account the temporary export goods.
CHAPTER 4 - Returned goods
Article 48
The three-year period may be exceeded in order to take account of special circumstances.
2. Where, prior to their exportation from the customs territory of one part of the Customs Union, the returned goods had been released for free circulation at reduced or zero import duty because of their use for a particular purpose, exemption from duty under paragraph 1 shall be granted only if they are to be re-imported for the same purpose.
Where the purpose for which the goods in question are to be imported is no longer the same, the amount of import duties chargeable upon them shall be reduced by any amount levied on the goods when they were first released for free circulation. Should the latter amount exceed that levied on the entry for free circulation of returned goods, no refund shall be granted.
3. The relief from import duties provided for in paragraph 1 shall not be granted in the case of goods exported from the customs territory of one part of the Customs Union under the outward processing procedure unless those goods remain in the state in which they were exported.
Article 49
Article 50
The amount of import duty legally owed shall be determined on the basis of the rules applicable under the inward processing procedure, the date of re-export of the compensating products being regarded as the date of release for free circulation.
Article 51
2. The same applies where the goods consist of parts or accessories belonging to machines, instruments, apparatus or other products previously exported from the customs territory of the other part of the Customs Union.
Article 52
(a) goods which, after having been exported from the customs territory of the other part of the Customs Union, have received no treatment other than that necessary to maintain them in good condition or handling which alters their appearance only;
(b) goods which, after having been exported from the customs territory of the other part of the Customs Union, received treatment other than that necessary to maintain them in good condition or handling other than that altering their appearance, but which proved to be defective or unsuitable for their intended use, provided that one of the following conditions is fulfilled:
(i) such treatment or handling was applied to the goods solely with a view to repairing them or restoring them to good condition;
(ii) their unsuitability for their intended use became apparent only after such treatment or handling had commenced.
2. Where returned goods had undergone treatment or handling permitted under paragraph 1(b), and such treatment would have rendered them liable to import duties if they had come under outward processing arrangements, the rules in force for charging duty under the said arrangement shall apply.
However, if goods have undergone an operation consisting of repair or restoration to good condition which became necessary as a result of unforeseen circumstances which arose outside the customs territories of both parts of the Customs Union, this being established to the satisfaction of the customs authorities, relief from import duties shall be granted provided that the value of the returned goods is not higher as a result of such operation, than their value at the time of export from the customs territory of the other part of the Customs Union.
3. For the purposes of the second subparagraph of paragraph 2:
(a) 'repair or restoration to good condition which became necessary' shall mean any operation to remedy operating defects or material damage sustained by goods while they were outside the customs territories of both parts of the Customs Union, without which the goods could no longer be used in the normal way for the purposes for which they were intended;
(b) the value of returned goods shall be considered not to be higher, as a result of the operation which they have undergone, than their value at the time of export from the customs territory of the other part of the Customs Union, when the operation does not exceed that which is strictly necessary to enable them to continue to be used in the same way as at that time.
When the repair or restoration to good condition of goods necessitates the incorporation of spare parts, such incorporation shall be limited to those parts strictly necessary to enable the goods to be used in the same way as at the time of export.
Article 53
Article 54
(a) goods for which the following documents are produced in support of the declaration for release for free circulation:
(i) the copy of the export declaration returned to the exporter by the customs authorities or a copy of such document certified true by the said authorities;
(ii) the information sheet provided for in Article 55 of this Decision.
Where evidence available to the customs authorities at the customs office of re-importation or ascertainable by them from the person concerned indicates that the goods declared for free circulation where originally exported from the customs territory of the other part of the Customs Union, and at the time satisfied the conditions for acceptance as returned goods, the documents referred to at (i) and (ii) shall not be required;
(b) goods covered by an ATA carnet issued in the other part of the Customs Union.
These goods may be accepted as returned goods within the limits laid down by Article 48 of this Decision, even when the validity of the ATA carnet has expired.
In all cases, the following formalities shall be carried out:
(i) verify the information given in boxes A to G of the re-importation voucher;
(ii) complete the counterfoil and box H of the re-importation sheet;
(iii) retain the re-importation voucher.
2. Paragraph 1(a) shall not apply to the international movement of packing materials, means of transport or certain goods admitted under specific customs arrangements where autonomous or conventional provisions lay down that customs documents are not required in these circumstances.
Nor shall it apply in cases where goods may be declared for release for free circulation orally or by any other act.
3. Where they consider it necessary, the customs authorities at the customs office of re-importation may ask the person concerned to submit additional evidence, in particular for the purposes of identification of the returned goods.
Article 55
Article 56
2. Information sheet INF3 may also be issued, at the exporter's request, by the customs authorities at the customs office of exportation after completion of the export formalities of the goods concerned, provided that these authorities can establish, on the basis of the information at their disposal, that the particulars in the exporter's request relate to the goods exported.
Article 57
2. Where it is expected that the exported goods will be returned to the customs territory of the other part of the Customs Union or to the customs territory of both parts of the Customs Union through several customs offices other than the customs office of exportation, the exporter may ask for several information sheets INF3 to be issued to cover the total quantity of the goods exported.
Similarly, the exporter may ask the customs authorities which issued an information sheet INF3 to replace it by several information sheets INF3 covering the total quantity of goods included in the information sheet INF3 initially issued.
The exporter may also ask for an information sheet INF3 to be issued in respect of a proportion only of the exported goods.
Article 58
Article 59
2. The said customs authorities shall compare this copy with the one in their possession and retain it in their official files.
Article 60
- DUPLICADO
- DUPLIKAT
- DUPLIKAT
- ΑΝΤΙΓΡΑΦΟ
- DUPLICATE
- DUPLICATA
- DUPLICATO
- DUPLICAAT
- SEGUNDA VIA
- KAKSOISKAPPALE
- DUPLIKAT
- DUPLICAT.
The customs authorities shall record on the copy of information sheet INF3 in their possession that a duplicate has been issued.
Article 61
2. Information sheet INF3 may be used for the request and the transmission of the information referred to in paragraph 1.
CHAPTER 5 - Rules of origin
Article 62
2. Where the Principality of Andorra grants autonomously the tariff preferences referred to in paragraph 1, and its authorities wish to carry out a post-clearance control of a certificate of origin (EUR.1 or form A) or an invoice declaration, such controls shall be made by one of the Community customs offices listed in Annex II to this Decision.
Article 63
Article 64
TITLE IV - FINAL PROVISIONS
CHAPTER 1 - Provisions concerning the participation of experts of the Principality of Andorra in the work of certain technical committees
Article 65
2. The committees referred to in paragraph 1 are:
- the Customs Code Committee,
- the Committee on External Trade Statistics.
Article 66
Article 67
Article 68
CHAPTER 2 - Implementation and application of the provisions
Article 69
2. The provisions concerning import formalities applied vis-à-vis third countries and other laws, regulations and administrative provisions applicable in the field of customs, where identical in substance in the two parts of the Customs Union, shall, for their implementation and application, be interpreted in accordance with the case law of the Court of Justice of the European Communities.