‘Community legislation requires “appropriate customs surveillance” to be ensured within the warehousing procedure. Independently of the surveillance methods used, Member States have the option of requiring a security.’
‘Normally the Community applies the provisions of this Recommended Practice but it reserves the right not to do so in exceptional circumstances.’
‘This Recommended Practice does not apply to value added tax.
The Member States of the Community are free to decide whether or not to allow the repayment of customs duties.’
‘Whether or not the goods in question are to be exported subsequently, Community legislation does not provide for the storage in customs warehouses of goods that are liable to, or have borne, internal duties or taxes.’
‘In the Community, import goods may undergo the usual forms of handling to ensure their preservation or marketable quality or prepare them for distribution or resale.
In certain circumstances, goods governed by the common agricultural policy may be handled only in those ways specifically provided for in their case.’
‘Community legislation on customs warehouses does not fix the maximum duration of storage. Nevertheless, in exceptional cases the period may be less than one year.’