Traduction de «Marchandises entreposées sous douane » (Français → Anglais) :

the procedural rules on the disposal of goods; the procedural rules on the provision of information establishing that the conditions for relief from import duty for returned goods are fulfilled and on the provision of evidence that the conditions for relief from import duty for products of sea-fishing and other products taken from the sea are fulfilled; the procedural rules on the examination of the economic conditions in the context of special procedures; the procedural rules on the discharge of a special procedure; the procedural rules on the transfer of rights and obligations and the movement of goods in the context of special procedures; the procedural rules on the use of equivalent goods in the context of special procedures; the ...[+++]procedural rules for the application of the provisions of international transit instruments in the customs territory of the Union; the procedural rules on the placing of goods under the Union transit procedure and on the end of that procedure, on the operation of the simplifications of that procedure and on the customs supervision of goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure; the procedural rules on the placing of goods under the customs warehousing or free zone procedure; to lay down the time-limit within which risk analysis is to be carried out on the basis of the pre-departure declaration; to specify the procedural rules on the exit of goods;

Where a consignment is made up of goods falling within different tariff subheadings, and dealing with each of those goods in accordance with its tariff subheadings for the purpose of drawing-up the customs declaration would entail a burden of work and expense disproportionate to the import duties chargeable, the customs authorities may, at the request of the declarant, agree that import duties be charged on the whole consignment on the basis of the tariff subheadings of the goods which are subject to the highest rate of import or export duty.

If it were to be accepted that ceilings may be exceeded retroactively where goods are reclassified following the discovery of an error by the importer in the tariff classification of goods after the ceiling provided for the subheading under which the goods should have been classified has been reached and the levying of customs duties on imports of the goods in question has been re-established, that would have to be accepted irrespective of the quantity and value of the goods in question and irrespective of whether, at the time when the declaration was accepted, a tariff suspension applied to both of the subheadings concerned or only to o ...[+++]ne of them.

Subject to Article 45, goods presented to customs within the meaning of Article 40 shall be covered by a summary declaration.

ALL GOODS PRODUCED TO CUSTOMS IN ACCORDANCE WITH ARTICLES 2 AND 4 SHALL REMAIN UNDER CUSTOMS CONTROL UNTIL THE CUSTOMS AUTHORITIES AUTHORISE THEIR REMOVAL .

The legislative content of the Code can be subdivided into three parts: a) an introductory section which contains the basic rules and concepts of customs law (focusing on the Community's customs territory, the Customs Tariff of the European Communities, value for customs purposes and the origin of goods) and describes the provisions applicable to goods brought into the customs territory of the Community (formalities, freedom of movement etc.); b) a central section describing the various types of customs-approved treatment or use applicable to goods: customs procedures with economic impact (free zones, temporary admission, processing und ...[+++]er customs control etc.); reexportation of goods; destruction etc.; c) the last section focuses on the provisions governing customs debt and the rules applicable to the right of appeal in customs matters.