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Council Decision of 6 June 1978 accepting on behalf of the Community three Annexes to the International Convention on the simplification and harmonization of customs procedures (78/528/EEC)
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- Decisions originating from the EU
- 1978 No. 528
- ANNEX
- ANNEX F.1
- REMOVAL FROM FREE ZONE
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Changes over time for: REMOVAL FROM FREE ZONE
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REMOVAL FROM FREE ZONEU.K.
22. Standard U.K.
Where a document must be produced to the customs in respect of goods which on removal from a free zone are sent directly abroad without having to cross the customs territory of the State concerned, the customs authorities shall not require more than the production of a commercial or official document (commercial invoice, waybill, dispatch note, etc.) giving the main particulars of the goods concerned.
23. Standard U.K.
The only declaration required for goods that are allowed to be introduced into the customs territory of the State concerned on removal from a free zone shall be the goods declaration normally required for the customs procedure to which those goods are assigned.
24. Recommended practice U.K.
Goods which are allowed to be removed from a free zone to the customs territory of the State concerned should be eligible for the conditional relief or processing procedures in force under the conditions applicable to goods imported direct from abroad.
25. Standard U.K.
National legislation shall specify the point in time to be taken into consideration for the purpose of determining the value and quantity of goods which may be taken into home use on removal from a free zone and the rates of the import duties and taxes applicable to them.
26. Standard U.K.
National legislation shall specify the rules applicable for determining the amount of the import duties and taxes chargeable on goods taken into home use after manipulation or processing in a free zone.
Notes: U.K.
1.The amount of the import duties and taxes chargeable on goods taken into home use after processing in a free zone may be limited to the amount of the import duties and taxes applicable to the foreign goods utilized, in the state in which they were introduced into the free zone, plus, where goods of national origin or goods imported against payment of import duties and taxes were utilized, the amount of any exemption from or repayment of internal duties or taxes or import duties and taxes granted when those goods were introduced into the free zone.U.K.
2.A special assessment procedure may be laid down where equipment which has been used to process goods in a free zone was admitted free of import duties and taxes.U.K.
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