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Commission Implementing Regulation (EU) No 480/2012Show full title
Commission Implementing Regulation (EU) No 480/2012 of 7 June 2012 opening and providing for the management of a tariff quota for broken rice of CN code 10064000 for production of food preparations of CN code 19011000 (codification)
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- Revised 01/07/20130.66 MB
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Changes over time for: Article 5
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Article 5U.K.
1.Exemption from customs duty shall be subject to:
(a)submission on entry for free circulation of a written undertaking by the importer that all the goods entered will be processed as indicated in box 20 of the licence within six months of the date of acceptance of the entry for free circulation;
(b)lodging by the importer, on entry for free circulation, of security for an amount equal to the customs duty for broken rice fixed in Article 140 of Council Regulation (EC) No 1234/2007(1).
2.On entry for free circulation the importer shall indicate as the place of processing either the name of a processing undertaking and a Member State or not more than five different processing plants. Consignment of the rice shall require a T5 control copy to be made out in the Member State of departure which, in accordance with Regulation (EEC) No 2454/93, shall also constitute proof of processing.
However, where processing takes place in the Member State of entry into free circulation, proof of processing may be an equivalent national document.
3.The T5 control copy shall carry:
(a)in box 104, one of the entries listed in Annex III;
(b)in box 107, one of the entries listed in Annex IV.
4.Except in cases of force majeure the security referred to in paragraph 1(b) shall be released when the importer gives proof to the competent authority of the Member State of entry into free circulation that all the rice entered has been processed into the product indicated in the import licence. Processing is deemed to have taken place when the product has been manufactured either in one or more of the processing plants belonging to the undertaking referred to in paragraph 2 situated in the Member State referred to therein, or in the processing plant or one of the processing plants referred to in that paragraph, within the time limit indicated in paragraph 1(a).
Where rice entered for free circulation has not been processed within the specified time limit the security released shall be reduced by 2 % for each day by which the time limit is exceeded.
5.Proof of processing shall be given to the competent authority within six months following the time limit for processing.
If proof is not given within the time limit laid down in this paragraph, the security referred to in paragraph 1(b), where applicable minus the percentage provided for in the second subparagraph of paragraph 4, shall be reduced by 2 % for each day by which the time limit is exceeded.
The amount of the security which is not released shall be forfeit as customs duties.
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