Regulation (EC) No 88/97 is amended as follows:
(1)
The definition of ‘assembly operation’ in Article 1 is replaced by the following:
‘
‘assembly operation’ means an operation in which essential bicycle parts are brought in for the assembly or completion of bicycles, or for the production or assembly of bicycle parts.’
(2)
Article 4(1)(a) is replaced by the following:
‘(a)
it contains evidence that the applicant is using essential bicycle parts for the production or assembly of bicycles or bicycle parts in quantities above the threshold set out in Article 14(c) or that the applicant has entered into an irrevocable contractual obligation to do so;’
(3)
Article 8(1)(b) is replaced by the following:
‘(b)
where it receives deliveries of essential bicycle parts which have been exempted from the extended duty pursuant to Article 2, those parts are either used in its assembly operations or assembly of other products, destroyed, re-exported, or resold to another exempted party.’
(4)
Article 14(d) is replaced by the following:
‘(d)
the 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).’