Legal provisions of COM(2006)259 - Community position within the EC-Turkey Customs Co-operation Committee on the adoption of a Decision laying down detailed rules for the application of Decision No 1/95 of the EC-Turkey Association Council - Main contents
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dossier | COM(2006)259 - Community position within the EC-Turkey Customs Co-operation Committee on the adoption of a Decision laying down detailed ... |
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document | COM(2006)259 |
date | June 1, 2006 |
Contents
- TITLE I - GENERAL PROVISIONS
- Article 1
- Article 2
- TITLE II - CUSTOMS PROVISIONS APPLICABLE TO TRADE IN GOODS BETWEEN THE TWO PARTS OF THE CUSTOMS UNION
- CHAPTER 1 - GENERAL
- Article 4
- CHAPTER 2 - PROVISIONS CONCERNING ADMINISTRATIVE COOPERATION FOR THE MOVEMENT OF GOODS
- 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
- Chapter 3 - Provisions concerning the goods brought by travellers
- ARTICLE 20
- Chapter 4 - Postal consignments
- ARTICLE 21
- TITLE III - CUSTOMS PROVISIONS APPLICABLE TO TRADE IN GOODS WITH THIRD COUNTRIES
- Chapter 1 - Provisions concerning the value of goods for customs purposes
- ARTICLE 22
- Chapter 2 - Outward processing
- ARTICLE 23
- Article 24
- Article 25
- Article 26
- Article 27
- Article 28
- Article 29
- CHAPTER 3 - RETURNED GOODS
- ARTICLE 30
- Article 31
- Article 32
- Article 33
- Article 34
- Article 35
- Article 36
- Article 37
- Article 38
- Article 39
- Article 40
- Article 41
- Article 42
- Article 43
- Chapter 4 - establishment of proofs of preferential origin in parts of the customs union
- Article 44
- Article 45
- Article 46
- Article 47
- Article 48
- Article 49
- Article 50
- Article 51
- TITLE IV - FINAL PROVISIONS
- Article 52
TITLE I - GENERAL PROVISIONS
Article 1
Article 2
1. 'third country' shall mean a country or territory which does not belong to the customs territory of the EC-Turkey customs union;
2. 'part of the customs union' shall mean, on the one hand, the customs territory of the Community and, on the other hand, the customs territory of Turkey.
3. 'State' shall mean either a Member State of the Community or Turkey.
4. “Community Customs Code” shall refer to Council Regulation (EEC) No 2913/92, of 12 October 1992 establishing the Community Customs Code.
5. “Implementing Provisions of the Community Customs Code” shall refer to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.
TITLE II - CUSTOMS PROVISIONS APPLICABLE TO TRADE IN GOODS BETWEEN THE TWO PARTS OF THE CUSTOMS UNION
CHAPTER 1 - GENERAL
A rticle 3
Without prejudice to the provisions on free circulation laid down in the basic Decision, the Community Customs Code and its implementing provisions, which are applicable in the customs territory of the Community, and the Turkish Customs Code and its implementing provisions, which are applicable in the customs territory of Turkey, shall apply in trade in goods between the two parts of the customs union under the conditions laid down in this Decision.
Article 4
2. The validation referred to in paragraph 1 shall cause a customs debt on importation to be incurred. It shall also give rise to the application of the commercial policy measures described in Article 12 of the basic Decision and to which the goods may be subject.
3. 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.
4. 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.
5. The amount of the customs 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 ending the inward processing procedure.
CHAPTER 2 - PROVISIONS CONCERNING ADMINISTRATIVE COOPERATION FOR THE MOVEMENT OF GOODS
Article 5
Article 6
2. The A.TR. movement certificate may be used only when the goods are transported directly between the two parts of the customs union. However, goods constituting one single consignment may be transported through third countries with, should the occasion arise, trans-shipment or temporary warehousing in such countries, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.
Goods may be transported between the two parts of the customs union by pipeline across third countries.
3. Evidence that the conditions set out in paragraph 2 have been fulfilled shall be supplied to the customs authorities of the importing State by the production of:
(a) a single transport document covering the passage through the third country; or
(b) a certificate issued by the customs authorities of the third country:
(i) giving an exact description of the products;
(ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and
(iii) certifying the conditions under which the products remained in the third country; or
(c) failing these, any substantiating documents.
Article 7
2. An A.TR. movement certificate may be endorsed only where it can serve as the documentary evidence required for the purpose of implementing the provisions on free circulation laid down in the basic Decision.
3. The exporter applying for the issue of an A.TR. movement certificate shall be prepared to submit at any time, at the request of the customs authorities of the exporting State where the A.TR. movement certificate is issued, all appropriate documents proving the status of the goods concerned as well as the fulfilment of the other requirements of the basic Decision and this Decision.
4. The issuing customs authorities shall take any steps necessary to verify the status of the goods and the fulfilment of the other requirements of the basic Decision and this Decision. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. The issuing customs authorities shall also ensure that the certificates are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
Article 8
2. A.TR. movement certificates submitted to the customs authorities of the importing State after the final date for presentation specified in paragraph 1 may be accepted where the failure to submit these documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the importing State shall accept A.TR. movement certificates where the goods have been submitted before the said final date.
Article 9
2. Each form shall measure 210 x 297 mm. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m². It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.
The Member States and Turkey may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form shall include a reference to such approval. Each form shall bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number by which it can be identified.
3. A.TR. movement certificates must be completed in accordance with the explanatory note contained in Annex II and any additional rules laid down in the framework of the customs union.
Article 10
2. The discovery of slight discrepancies between the statements made in the A.TR. movement certificates and those made in the document submitted to the customs authorities for the purpose of carrying out the import formalities for the goods shall not ipso facto render the certificates null and void if it is duly established that the certificates correspond to the goods presented.
3. Obvious formal errors such as typing errors on A.TR. movement certificates should not cause these certificates to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in these certificates.
4. In the event of the theft, loss or destruction of an A.TR. movement certificate, the exporter may apply to the customs authority which issued it for a duplicate to be made on the basis of the export documents in their possession. The duplicate A.TR. movement certificate issued in this way must be endorsed in Box 8, with one of the following words together with the date of issue and serial number of the original certificate:
'ES 'DUPLICADO'
CS 'DUPLIKÁT'
DA 'DUPLIKAT'
DE 'DUPLIKAT'
ET 'DUPLIKAAT'
EL "ΑΝΤΙΓΡΑΦΟ"
EN 'DUPLICATE'
FR 'DUPLICATA'
IT 'DUPLICATO'
LV "DUBLIKĀTS"
LT 'DUBLIKATAS'
HU 'MÁSODLAT'
MT 'DUPLIKAT'
NL 'DUPLICAAT'
PL 'DUPLIKAT'
PT 'SEGUNDA VIA'
SL 'DVOJNIK'
SK 'DUPLIKÁT'
FI 'KAKSOISKAPPALE'
SV 'DUPLIKAT'
TR “İKİNCİ NÜSHADİR”.
Article 11
2. The customs authorities in the exporting State may authorise any exporter, hereinafter referred to as “approved exporter”, making frequent shipments for which A.TR. movement certificates may be issued and who offers, to the satisfaction of the competent authorities, all guarantees necessary to verify the status of the goods, not to submit at the time of the export to the customs office of the exporting State either the goods or the application for an A.TR. movement certificate relating to those goods, for the purpose of obtaining an A.TR. movement certificate under the conditions laid down in Article 7.
3. The customs authorities shall refuse the authorisation referred to in paragraph 2 to exporters who do not offer all the guarantees which they consider necessary. The competent authorities may withdraw the authorisation at any time. They must do so where the approved exporter no longer satisfies the conditions or no longer offers these guarantees.
4. The authorisation to be issued by the customs authorities shall specify in particular:
(a) the office responsible for pre-endorsement of the certificates;
(b) the manner in which the approved exporter must prove that those certificates have been used;
(c) in the cases referred to in paragraph 5(b) the authority competent to carry out the subsequent verification referred to in Article 16.
5. The authorisation shall stipulate, at the choice of the competent authorities that the box reserved for endorsement by the customs must:
(a) either be endorsed beforehand with the stamp of the competent customs office of the exporting State and the signature, which may be a facsimile, of an official of that office; or
(b) be endorsed by the approved exporter with a special stamp which has been approved by the customs authorities of the exporting State and corresponds to the specimen in Annex III. Such stamp may be pre-printed on the forms.
6. In the cases referred to in paragraph 5(a), one of the following phrases shall be entered in box 8 “Remarks” of the A.TR. movement certificate:
'ES 'Procedimiento simplificado'
CS "Zjednodušený postup"
DA 'Forenklet fremgangsmåde'
DE 'Vereinfachtes Verfahren'
ET 'Lihtsustatud tolliprotseduur'
EL " Απλουστευµένη διαδικασία "
EN 'Simplified procedure'
FR 'Procédure simplifiée'
IT 'Procedura semplificata'
LV "Vienkaršota procedura"
LT 'Supaprastinta procedura'
HU "Egyszerűsített eljárás"
MT 'Procedura simplifikata'
NL 'Vereenvoudigde regeling'
PL 'Procedura uproszczona'
PT 'Procedimento simplificado'
SL 'Poenostavljen postopek'
SK "Zjednodušený postup"
FI 'Yksinkertaistettu menettely'
SV 'Förenklat förfarande'
TR "Basitleştirilmiş prosedür"'
7. The completed certificate, bearing the phrase specified in paragraph 6 and signed by the approved exporter, shall be equivalent to a document certifying that the conditions specified in Article 5 of this Decision have been fulfilled.
Article 12
For that purpose, he shall submit an application to the competent customs authorities of the Member State in which he is both established and keeps the records containing the evidence proving the status of the goods concerned as well as the fulfilment of the other requirements of the basic Decision and this Decision.
2. When the authorities referred to in paragraph 1 are satisfied that the conditions set out in Article 11 are fulfilled, and issue the authorisation, they shall notify the customs authorities of the Member States concerned.
3. In cases where the verification address has not been pre-printed in Box 14 of the A.TR. movement certificate, the exporter shall indicate in box 8 Remarks of the A.TR. movement certificate a reference to the Member State having issued the authorisation, to which the customs authorities of Turkey shall send their requests for subsequent verification in accordance with Article 16.
Article 13
Article 14
2. In order to ensure the proper application of this Decision, the Community and Turkey shall assist each other, through the competent customs authorities, in checking the authenticity of A.TR. movement certificates and the correctness of the information given in them.
Article 15
(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
(b) it is demonstrated to the satisfaction of the customs authorities that an A.TR. movement certificate was issued but was not accepted at importation for technical reasons.
2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the A.TR. movement certificate relates, and state the reasons for his request.
3. The customs authorities may issue an A.TR. movement certificate retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.
4. A.TR. movement certificates issued retrospectively must be endorsed in Box 8 with one of the following phrases:
'ES 'EXPEDIDO A POSTERIORI'
CS "VYSTAVENO DODATEČNĔ"
DA 'UDSTEDT EFTERFØLGENDE'
DE 'NACHTRÄGLICH AUSGESTELLT'
ET 'VÄLJA ANTUD TAGASIULATUVALT'
EL "ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ"
EN 'ISSUED RETROSPECTIVELY'
FR 'DÉLIVRÉ A POSTERIORI'
IT 'RILASCIATO A POSTERIORI'
LV "IZSNIEGTS RETROSPEKTĪVI"
LT "RETROSPEKTYVUSIS IŠDAVIMAS"
HU "KIADVA VISSZAMENŐLEGES HATÁLLYAL"
MT "MAĦRUĠ RETROSPETTIVAMENT"
NL 'AFGEGEVEN A POSTERIORI'
PL 'WYSTAWIONE RETROSPEKTYWNIE'
PT 'EMITIDO A POSTERIORI'
SL 'IZDANO NAKNADNO'
SK "VYDANÉ DODATOČNE"
FI 'ANNETTU JÄLKIKÄTEEN'
SV 'UTFÄRDAT I EFTERHAND'
TR "SONRADAN VERİLMİŞTİR" '
Article 16
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing State shall return the A.TR. movement certificate to the customs authorities of the exporting State, and the invoice, if it has been submitted, or a copy of these documents, giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the AT.R. movement certificate is incorrect shall be forwarded in support of the request for verification.
3. The verification shall be carried out by the customs authorities of the exporting State. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate.
4. If the customs authorities of the importing State decide to suspend the granting of treatment, resulting from the provisions on free circulation laid down in the basic Decision, to the goods concerned while awaiting the results of the verification, release of the goods shall be offered to the importer subject to any precautionary measures judged necessary.
5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the goods concerned can be considered as in free circulation in the customs union and fulfil the other requirements of the basic Decision and this Decision.
6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real status of the goods, the requesting customs authorities shall, except in exceptional circumstances, refuse the treatment resulting from the provisions on free circulation laid down in the basic Decision.
Article 17
2. The arrangements for administrative co-operation, laid down in the rules of origin of the relevant preferential trade agreements, apply to the proofs referred to in paragraph 1.
Article 18
In all cases, the settlement of disputes between the importer and the customs authorities of the importing State shall be under the legislation of the said State.
Article 19
Chapter 3 - Provisions concerning the goods brought by travellers
ARTICLE 20
Chapter 4 - Postal consignments
ARTICLE 21
TITLE III - CUSTOMS PROVISIONS APPLICABLE TO TRADE IN GOODS WITH THIRD COUNTRIES
Chapter 1 - Provisions concerning the value of goods for customs purposes
ARTICLE 22
Chapter 2 - Outward processing
ARTICLE 23
Article 24
Article 25
2. The office of entry which is called upon to endorse the information sheet INF 2 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 items, 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 INF 2, the document containing the result of the analysis shall be given to the exporter in a sealed tamper-proof envelope.
Article 26
2. The importer of the compensating or replacement products shall present the original of the information sheet INF 2 and, where appropriate, the means of identification to the office of discharge.
Article 27
2. The customs office which endorsed the information sheet INF 2 may be asked to carry out post-clearance verification of the authenticity of the sheet and the accuracy of the particulars which it contains.
3. In the case of successive consignments, the requisite number of information sheets INF 2 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 INF 2 for triangular traffic trade flows involving a large number of operations which cover the total quantity of imports/exports over a given period.
5. In exceptional circumstances, the information sheet INF 2 may be issued retrospectively but not beyond the expiry of the period required for keeping documents.
Article 28
The original and copies of the information sheet so issued shall bear one of the following indications:
'ES 'DUPLICADO'
CS 'DUPLIKÁT'
DA 'DUPLIKAT'
DE 'DUPLIKAT'
ET 'DUPLIKAAT'
EL "ΑΝΤΙΓΡΑΦΟ"
EN 'DUPLICATE'
FR 'DUPLICATA'
IT 'DUPLICATO'
LV "DUBLIKĀTS"
LT 'DUBLIKATAS'
HU 'MÁSODLAT'
MT 'DUPLIKAT'
NL 'DUPLICAAT'
PL 'DUPLIKAT'
PT 'SEGUNDA VIA'
SL 'DVOJNIK'
SK 'DUPLIKÁT'
FI 'KAKSOISKAPPALE'
SV 'DUPLIKAT'
TR "İKİNCİ NÜSHADİR" '.
Article 29
Customs authorities shall refuse the calculation of partial relief from import duties under this provision if before the compensating products are released for free circulation it is established that the sole object of the release for free circulation at a zero duty rate of 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 Title II Chapter 2 Section 1 of the Turkish Customs Code, was to benefit from partial relief under this provision.
The rules on the customs value of goods laid down in the Community Customs Code and the Turkish Customs Code shall apply mutatis mutandis to the processing costs which shall not take into account the temporary export goods.
CHAPTER 3 - RETURNED GOODS
ARTICLE 30
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 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 customs union under the outward processing procedure unless those goods remain in the state in which they were exported.
Article 31
Article 32
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 33
The same applies where the goods consist of parts or accessories belonging to machines, instruments, apparatus or other products previously exported from the other part of the customs union.
Article 34
(a) goods which, after having been exported from 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 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 are fulfilled:
– such treatment or handling was applied to the goods solely with a view to repairing them or restoring them to good condition,
– their unsuitability for their intended use became apparent only after such treatment or handling had commenced.
2. Where returned goods have 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, the rules in force for charging duty under the said procedure 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 both parts of 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 suffered by goods while they were outside 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 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 35
Article 36
– goods for which the following documents are produced in support of the declaration for release for free circulation:
(a) 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; or
(b) the information sheet provided for in Article 37.
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 were originally exported from the other part of the customs union, and at the time satisfied the conditions for acceptance as returned goods, the documents referred to at (a) and (b) shall not be required.
– 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 30, even when the validity of the ATA carnet has expired.
In all cases, the following formalities shall be carried out:
– verification of the information given in boxes A to G of the re-importation voucher;
– completion of the counterfoil and box H of the re-importation sheet;
– retention of the re-importation voucher.
2. The first indent of paragraph 1 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 37
Article 38
2. Information sheet INF 3 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 for 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 39
2. Where it is expected that the exported goods will be returned to the other part of the customs union or to 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 INF 3 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 INF 3 to replace it by several information sheets INF 3 covering the total quantity of goods included in the information sheet INF 3 initially issued.
The exporter may also ask for an information sheet INF 3 to be issued in respect of a proportion only of the exported goods.
Article 40
Article 41
The said customs authorities shall compare this copy with the one in their possession and retain it in their official files.
Article 42
'ES 'DUPLICADO'
CS 'DUPLIKÁT'
DA 'DUPLIKAT'
DE 'DUPLIKAT'
ET 'DUPLIKAAT'
EL "ΑΝΤΙΓΡΑΦΟ"
EN 'DUPLICATE'
FR 'DUPLICATA'
IT 'DUPLICATO'
LV "DUBLIKĀTS"
LT 'DUBLIKATAS'
HU 'MÁSODLAT'
MT 'DUPLIKAT'
NL 'DUPLICAAT'
PL 'DUPLIKAT'
PT 'SEGUNDA VIA'
SL 'DVOJNIK'
SK 'DUPLIKÁT'
FI 'KAKSOISKAPPALE'
SV 'DUPLIKAT'
TR "İKİNCİ NÜSHADİR" '.
The customs authorities shall record on the copy of information sheet INF 3 in their possession that a duplicate has been issued.
Article 43
2. Information sheet INF 3 may be used for the request and the transmission of the information referred to in paragraph 1.
Chapter 4 - establishment of proofs of preferential origin in parts of the customs union
Article 44
(a) the issue of movement certificates EUR.1 or EUR-MED and the making-out of invoice declarations or invoice declarations EUR-MED under the provisions of preferential trade agreements, concluded by both the Community and Turkey with countries, groups of countries or territories and providing for a system of cumulation of origin implying the application of identical rules of origin and of a prohibition of drawback of, or exemption from, customs duties;
(b) the administrative cooperation between the customs authorities of the Member States of the Community and of Turkey for that purpose.
Article 45
2. Supplier's declarations shall be used by exporters as evidence, in particular in support of applications for the issue of movement certificates EUR.1 or EUR-MED or as a basis for making out invoice declarations or invoice declarations EUR-MED.
Article 46
The supplier shall include that declaration on the commercial invoice relating to that consignment or on a delivery note or any other commercial document which describes the goods concerned in sufficient detail to enable them to be identified.
The supplier may provide the declaration at any time, even after the goods have been delivered.
Article 47
2. A long-term supplier's declaration may be issued with retroactive effect. In such cases, its validity may not exceed the period of one year from the date on which it came into effect.
3. The supplier shall inform the buyer immediately when the long-term supplier's declaration is no longer valid in relation to the goods supplied.
Article 48
2. The supplier's declaration shall bear the original signature of the supplier in manuscript and may be made out on a pre-printed form. However, where the invoice and supplier's declaration are drawn up by computer, the supplier's declaration need not be signed in manuscript provided that the supplier gives the client a written undertaking accepting complete responsibility for every supplier's declaration which identifies him as if it had been signed in manuscript by him.
Article 49
2. To verify the accuracy or authenticity of a supplier's declaration, the customs authorities of the State, where the proof of the originating status is issued or made out, may call upon on the exporter to obtain from the supplier an information certificate INF 4. Information certificate INF 4 shall be made out on forms which conform to the specimen set out in Annex V of Council Regulation (EC) No 1207/2001 of 11 June 2001 , when it is issued in the Community and to the specimen set out mutatis mutandis in the Turkish Customs Law on the basis of that Annex, when it is issued in Turkey. The form shall be completed in one of the official languages of the Community or in the Turkish language. The customs authorities of the State, which must provide the information or which requires it, may request a translation of the information set out in the documents presented to them into the official language or languages of that State.
3. The information certificate INF 4 shall be issued by the customs authorities of the State in which the supplier is established. The said authorities shall have the right to call for any evidence and to carry out any inspection of the supplier's accounts or any other check that they consider necessary.
4. The customs authorities of the State in which the supplier is established shall issue the information certificate INF 4 within three months of receipt of the application submitted to them by the suppliers, indicating whether or not the declaration given by the supplier was correct.
5. The completed certificate shall be given to the supplier to forward to the exporter for transmission to the customs authority of the State where the proof of the originating status is issued or made out.
Article 50
2. A customs authority to which an application for the issue of an information certificate INF 4 has been made shall keep the application form for at least three years. '
Article 51
2. For the purposes of paragraph 1, the customs authorities requesting the verification shall send the customs authorities of the State in which the supplier is established all information available to them and give the reasons of form or substance for their enquiry.
In support of their request, they shall provide all documents or information they have obtained, which suggest that the supplier's declaration is inaccurate.
3. When carrying out the verification, the customs authorities of the State in which the supplier is established may call for any evidence carry out any inspection of the producer's accounts or conduct any other verification considered appropriate.
4. The customs authorities requesting the verification shall be informed of the results as soon as possible by means of the information certificate INF 4.
5. Where there is no reply within five months of the date of the verification request or where the reply does not contain sufficient information to demonstrate the real origin of the products, the customs authorities of the State, where the proof of the originating status is issued or made out, shall declare invalid that proof on the basis of the documents in question.
TITLE IV - FINAL PROVISIONS
Article 52
Supplier's declarations conforming to the forms in Decision No 1/1999 may continue to be made out for a period of twelve months from the entry into force of this Decision, except where they shall be used by exporters as evidence in support of applications for the issue of movement certificates EUR-MED or as a basis for making out invoice declarations EUR-MED.
This decision shall enter into force the day following its adoption.