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Commission Directive 79/802/EEC of 6 September 1979 on goods entered for inward processing which, if imported for release into free circulation, would benefit from a favourable tariff arrangement by reason of their end-use

Commission Directive 79/802/EEC of 6 September 1979 on goods entered for inward processing which, if imported for release into free circulation, would benefit from a favourable tariff arrangement by reason of their end-use

Directive 79/802/EEC · Directive · 4 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

1. The duties to be charged pursuant to Article 16 of Directive 69/73/EEC on goods which, at the time when they were entered for inward processing, were eligible for a favourable tariff arrangement by reason of their end-use shall be calculated by reference to the rate corresponding to this favourable tariff arrangement in so far as the said goods: (a) have indeed been put to the end-use which allows such arrangement to be granted in accordance with the relevant Community provisions; or (b) are made subject to the conditions provided for by the Community for the granting of the said arrangement. (1)OJ No L 58, 8.3.1969, p. 1. (2)OJ No L 24, 30.1.1976, p. 58. 2. The provisions of paragraph 1 shall be applicable even where, at the time of their entry for inward processing, the goods were not declared under a tariff subheading which provides for a favourable tariff arrangement to be granted by reason of end-use, provided that the requisite control measures so permit. 3. Where the goods are declared at the time of their entry for inward processing under a tariff subheading which provides for a favourable tariff arrangement to be granted by reason of end-use, the competent authorities may require a deposit or security in respect of the full amount of the duties which would have to be charged if they allowed the compensating products, intermediate products or goods in the unaltered state to be put into free circulation without the goods having been put to the end-use for which the favourable tariff arrangement is provided.

Article 2

1. The provisions of Article 1 (1) shall be applicable only in so far as the goods are put to the end-use prescribed for the granting of the favourable tariff arrangement before the expiry of the period established in this respect in the Regulations which lay down the conditions to which the admission of the said goods to the benefit of the arrangement is subject. This period shall start to run at the time of acceptance by the competent authorities of the customs document relating to the entry of the goods for inward processing. 2. However, the period referred to in paragraph 1 may be extended by the competent authorities if the goods have not been put to the relevant end-use by reason of inevitable accident or force majeure or for reasons inherent in the technical requirements for working or processing the goods.

Article 3

1. Member States shall bring into force the provisions required to comply with this Directive not later than 1 January 1980. They shall immediately inform the Commission thereof. 2. The Commission shall forward this information to the other Member States.

Article 4

This Directive is addressed to the Member States. Done at Brussels, 6 September 1979. For the Commission Étienne DAVIGNON Member of the Commission

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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