Commission Directive 73/95/EEC of 26 March 1973 applying Articles 13 and 14 of the Council Directive of 4 March 1969 on the harmonization of provisions laid down by law, regulation or administrative action in respect of inward processing

• Published date: 07 May 1973
• Subject Matter: Harmonisation of customs law: inward processing,Approximation of laws
• Official Gazette Publication: Journal officiel des Communautés européennes, L 120, 7 mai 1973,Gazzetta ufficiale delle Comunità europee, L 120, 7 maggio 1973,Official Journal of the European Communities, L 120, 7 May 1973

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Commission Directive 73/95/EEC of 26 March 1973 applying Articles 13 and 14 of the Council Directive of 4 March 1969 on the harmonization of provisions laid down by law, regulation or administrative action in respect of inward processing

Official Journal L 120 , 07/05/1973 P. 0017 - 0023
Spanish special edition: Chapter 02 Volume 2 P. 0020
Portuguese special edition Chapter 02 Volume 2 P. 0020

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( 1 ) OJ NO L 58 , 8 . 3 . 1969 , P . 1 .

( 2 ) OJ NO L 77 , 29 . 3 . 1969 , P . 1 .

( 3 ) OJ NO L 295 , 24 . 11 . 1969 , P . 14 .

COMMISSION DIRECTIVE OF 26 MARCH 1973 APPLYING ARTICLES 13 AND 14 OF THE COUNCIL DIRECTIVE OF 4 MARCH 1969 ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION IN RESPECT OF INWARD PROCESSING ( 73/95/EEC )

THE COMMISSION OF THE EUROPEAN COMMUNITIES ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY ;

HAVING REGARD TO COUNCIL DIRECTIVE NO 69/73 ( 1 ) ( EEC ) OF 4 MARCH 1969 ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION IN RESPECT OF INWARD PROCESSING , AND IN PARTICULAR ARTICLE 28 THEREOF ;

WHEREAS PURSUANT TO ARTICLE 13 OF THAT DIRECTIVE , PROCESSING UNDER INWARD PROCESSING ARRANGEMENTS SHALL BE CONSIDERED AS COMPLETED WHEN , IN ACCORDANCE WITH THE TERMS OF THE AUTHORIZATION TO GRANT SUCH PROCESSING , THE COMPENSATING PRODUCTS ARE EITHER EXPORTED OUTSIDE THE TERRITORY OF THE COMMUNITY , OR PLACED UNDER ONE OF THE PROCEDURES REFERRED TO IN THAT ARTICLE WITH A VIEW TO THEIR BEING SUBSEQUENTLY EXPORTED ;

WHEREAS PURSUANT TO ARTICLE 15 ( 1 ) OF THE SAME DIRECTIVE , SUCH MAY ALSO BE THE CASE FOR INTERMEDIATE PRODUCTS AND GOODS IN THE UNALTERED STATE ;

WHEREAS WHEN THOSE PRODUCTS OR GOODS ARE ENTERED FOR HOME USE IN ACCORDANCE WITH ARTICLE 14 OF THE SAME DIRECTIVE , THE PROVISIONS OF THAT ARTICLE REQUIRE THAT THE AMOUNT OF CUSTOMS DUTIES , CHARGES HAVING EQUIVALENT EFFECT AND AGRICULTURAL LEVIES BE AT LEAST EQUAL TO THE AMOUNT WHICH WOULD HAVE BEEN CHARGED PURSUANT TO ARTICLE 16 OF THE SAME DIRECTIVE ;

WHEREAS , DUE TO THE FACT THAT , GENERALLY , PROCESSING ADDS TO THE VALUE OF THE PROCESSED GOODS AND OFTEN LEADS TO A HIGHER RATE BEING APPLIED TO COMPENSATING PRODUCTS , THE AMOUNT OF CUSTOMS DUTIES , CHARGES HAVING EQUIVALENT EFFECT AND AGRICULTURAL LEVIES RELATING TO THOSE PRODUCTS IS HIGHER THAN THE AMOUNT RELATING TO IMPORTED GOODS THERE ARE , HOWEVER , INSTANCES WHERE THE AMOUNT RESULTING FROM THE APPLICATION OF CUSTOMS DUTIES , CHARGES HAVING EQUIVALENT EFFECT AND AGRICULTURAL LEVIES RELATING TO THE COMPENSATING PRODUCTS WHEN THEY ARE ENTERED FOR HOME USE IS LESS THAN THE AMOUNT WHICH WOULD BE PAYABLE UNDER ARTICLE 16 OF THE ABOVEMENTIONED DIRECTIVE ;

WHEREAS IN ORDER TO ENSURE IN SUCH INSTANCES THAT CUSTOMS DUTIES , CHARGES HAVING EQUIVALENT EFFECT AND AGRICULTURAL LEVIES ARE CHARGED IN ACCORDANCE WITH THE RULES OF THE DIRECTIVE , IT SHOULD BE PROVIDED...