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Council Decision of 7 March 1985 accepting, on behalf of the Community, three Annexes to the international convention on the simplification and harmonization of customs procedures (85/204/EEC)

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This is the original version (as it was originally adopted).

Exportation of the goods

(a) Permission to export
19. Standard

The exportation of the goods shall be permitted as soon as the necessary controls by the customs and other competent authorities have been completed, provided that:

  • no offence has been found,

  • the export licence or any other documents required have been produced, and

  • the export duties and taxes chargeable have been paid or appropriate action has been taken to ensure their collection.

Notes
1.Goods which are not exported immediately after exportation has been permitted may be placed under customs control until they are in fact exported.
2.Countries may specify the customs routes, that is to say, the roads, railways, waterways and any other routes (pipelines, etc.) which must be used for the exportation of goods.
20. Recommended practice

The exportation of goods should not be delayed on the grounds that the goods declaration is incomplete or minor irregularities have been found in documentation, provided that the interests of the Revenue, essential controls or any export prohibitions or restrictions in force are not affected.

(b) Evidence of arrival at destination
21. Standard

The customs authorities shall not require evidence of the arrival of the goods abroad as a matter of course.

Notes
1.In general, such evidence is required only in respect of goods for which evidence of exportation is not otherwise available and which qualify for repayment of or exemption from a considerable sum of internal duties and taxes, and there is reason to fear abuse, or in respect of certain goods which are subject to special controls (for example, arms and ammunition).
2.Where such evidence is required, it may consist of a statement supplied by the consignee and certified by the customs authorities in the country of destination.
(c) Repayment of or exemption from internal duties and taxes
22. Standard

National legislation shall specify the rules to be followed and the formalities to be accomplished in respect of any repayment of or exemption from internal duties and taxes.

23. Recommended practice

Goods which, on being exported outright, qualify for repayment of or exemption from internal duties and taxes should benefit from such repayment or exemption as soon as possible after exportation.

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