Where imports of essential bicycle parts are declared for free circulation by a person other than an exempted party, as from the date of entry into force of the Reference Regulation, they shall be exempted from the application of the extended duty if declared in accordance with the Taric structure in Annex III and subject to the conditions laid down in Article 82 of Regulation (EEC) No 2913/92 and Articles 291 to 304 of Regulation (EEC) No 2454/93, which shall be applicable mutatis mutandis, where:

1. (a)

   the essential bicycle parts are delivered to a party exempted pursuant to Articles 7 or 12; or

2. (b)

   the essential bicycle parts are delivered to another holder of an authorization within the meaning of Article 291 of Regulation (EEC) No 2454/93; or

3. (c)

   F1on a monthly basis, less than 300 units per type of essential bicycle parts are either declared for free circulation by a party or are delivered to it. The number of parts declared by or delivered to any party shall be calculated by reference to the number of parts declared by or delivered to all parties which are associated with or have compensatory arrangements with that party; or

4. (d)

   F2the essential bicycle parts are used in the assembly of cycles fitted with an auxiliary motor (TARIC additional code 8835) or of vehicles other than cycles, whether or not fitted with an auxiliary motor (TARIC additional code C549).