Commission Implementing Regulation (EU) 2017/892Show full title

Article 41 U.K. Exemptions from additional import duty

1. The following goods are exempt from the additional import duty:

(a) goods imported under a tariff quota;

(b) goods that left the country of origin before the decision to apply the additional import duty, and which are being transported under cover of a transport document valid from the place of loading in the country of origin to the place of unloading in the Union that was drawn up before application of the additional import duty.

2. Interested parties shall provide evidence to the satisfaction of the customs authorities that the requirements of paragraph 1(b) have been met.

Customs authorities may deem that goods left the country of origin before the date of application of the additional import duty if one of the following documents is provided for:

(a) sea transport, the bill of loading showing that loading took place before that date;

(b) rail transport, the waybill accepted by the rail authorities of the country of origin before that date;

(c) road transport, the road carriage contract (CMR) or another transit document issued in the country of origin before that date, if the conditions laid down in bilateral or multilateral arrangements concluded in the context of Union transit or common transit are observed;

(d) air transport, the air way bill showing that the airline accepted the goods before that date.