"Free circulation with end-useIn certain cases the customs tariff allows goods to benefit from favourable treatment on account of their end-use, such as processing of fish into conserves (e.g. CN code 0303 45 11) or fitting bumpers into motor vehicles during their manufacture (e.g. CN code 8708 10 10).The end-use provisions (Arts 21, 82 Customs Code - CC, Arts 291 – 300 Customs Code Implementing Provisions - CCIP, and guidelines thereto in Official Journal C 207 of 2002, p. 2) provide for a procedure allowing the immediate release for free circulation of goods destined for a certain type of treatment or use but with customs supervision of their end-use.The use of the procedure requires a written authorisation.As in the case of the customs procedures with economic impact the applicant must be established in the Community, however, he does not need to be the owner of the goods, the applicant must offer every guarantee necessary for the proper conduct of the operations, the customs authorities must be in a position to monitor the arrangements without disproportionate administrative burdens, a security covering the difference between the favourable tariff treatment and the normal duty may be requested, and adequate records must be kept.Customs supervision ends when the goods are (Art. 82 CC, Arts 298 – 300 CCIP) first assigned to the prescribed end-use (customs authorities may however continue supervision for a period of up to two years where goods are suitable for repeated use and it appears appropriate to avoid abuse, see examples in Official Journal C 207 of 2002, p. 4), exported, totally destroyed, or irretrievably lost as a result of the actual nature of the goods, unforeseeable circumstances, or force majeure, or as a consequence of authorisation by the customs authorities (Art. 206 (1) CC), or used for other purposes and the duties applicable to such goods have been paid, taking into account any duties already paid under the provisions for the favourable treatment (Art. 208 CC).The guidelines concerning end-use are published in the Official Journal C 207 of 31 August 2002.These guidelines are not law and are only of an explanatory nature. Their purpose is to provide a tool to facilitate the correct application of the legal provisions. "Lido no site da União Europeia.
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"Free circulation with end-useIn certain cases the customs tariff allows goods to benefit from favourable treatment on account of their end-use, such as processing of fish into conserves (e.g. CN code 0303 45 11) or fitting bumpers into motor vehicles during their manufacture (e.g. CN code 8708 10 10).The end-use provisions (Arts 21, 82 Customs Code - CC, Arts 291 – 300 Customs Code Implementing Provisions - CCIP, and guidelines thereto in Official Journal C 207 of 2002, p. 2) provide for a procedure allowing the immediate release for free circulation of goods destined for a certain type of treatment or use but with customs supervision of their end-use.The use of the procedure requires a written authorisation.As in the case of the customs procedures with economic impact the applicant must be established in the Community, however, he does not need to be the owner of the goods, the applicant must offer every guarantee necessary for the proper conduct of the operations, the customs authorities must be in a position to monitor the arrangements without disproportionate administrative burdens, a security covering the difference between the favourable tariff treatment and the normal duty may be requested, and adequate records must be kept.Customs supervision ends when the goods are (Art. 82 CC, Arts 298 – 300 CCIP) first assigned to the prescribed end-use (customs authorities may however continue supervision for a period of up to two years where goods are suitable for repeated use and it appears appropriate to avoid abuse, see examples in Official Journal C 207 of 2002, p. 4), exported, totally destroyed, or irretrievably lost as a result of the actual nature of the goods, unforeseeable circumstances, or force majeure, or as a consequence of authorisation by the customs authorities (Art. 206 (1) CC), or used for other purposes and the duties applicable to such goods have been paid, taking into account any duties already paid under the provisions for the favourable treatment (Art. 208 CC).The guidelines concerning end-use are published in the Official Journal C 207 of 31 August 2002.These guidelines are not law and are only of an explanatory nature. Their purpose is to provide a tool to facilitate the correct application of the legal provisions. "Lido no site da União Europeia.