Export Refund Regulation

Original Language Title: Ausfuhrerstattungsverordnung

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Export refund ordinance

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AusffirstV 1996

Date of delivery: 24.05.1996

Full quote:

" Export refund ordinance of 24. May 1996 (BGBl. 766), as last amended by Article 3 of the Law of 19. May 2009 (BGBl. I p. 1090) has been changed "

:Last modified by Art. 3 G v. 19.5.2009 I 1090

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The V serves the purpose of implementing legal acts of the European Community. in respect of export refunds, in particular the EEC Treaty 3665/87

footnote

(+ + + text: 14.6.1996 + + +)
(+ + + Official note from the standard-provider on EC law:
Implementation of the
EWGV 3665/87 (CELEX Nr: 31987R3665) + + +)

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input formula

On the basis of section 6 (1) (1), section 13 (1) sentence 1, and § 15, first sentence, in conjunction with § 16 and Article 31 (2), first sentence, point 1 of the Law on the Implementation of the Common Market Organisations, as amended by the 20th Announcement of the Act of 20. September 1995 (BGBl. 1146), the Federal Ministry of Food, Agriculture and Forestry, in agreement with the Federal Ministries of Finance and Economic Affairs and Section 12 (3) of the Finance Management Act, decrees the Federal Ministry of Food, Agriculture and Forestry in Germany. August 1971 (BGBl. I p. 1426, 1427), as defined by Article 1 (4) (b) of the Law of 14. December 1984 (BGBl. 1493), the Federal Ministry of Finance is ordering: Non-official table of contents

§ 1 Scope of application

The rules this Regulation shall apply to the implementation of the acts of the European Community which have been adopted in the framework of the common organisation of the markets and trade arrangements in respect of export refunds. Non-official table of contents

§ 2 Jurisdiction

Responsible for the implementation of the acts referred to in § 1 and this Regulation shall be subject to the following conditions: of the second sentence of the Federal Finance Administration. The competent official body responsible for carrying out the checks referred to in Article 3 (1) of Commission Regulation (EC) No 639/2003 of 9 June 2003. Implementing Council Regulation (EC) No 1254/1999 as regards the protection of live bovine animals during transport as a condition for the granting of export refunds (OJ L 327, 22.12.2003, p. EU No 10) as amended, the Federal Institute for Agriculture and Food (Bundesanstalt für Landwirtschaft und Ernährung) (Federal Institute for Agriculture and Food) is in force. Responsible for
1.
Admission of the requirements of Article 16 (1) (b) and (2) (c) of the Regulation (EC) No 800/1999 of the Commission. April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 327, EC No 11), as amended or Article 3 (2) of Regulation (EC) No 693/2003, as referred to in Article 14 of Regulation (EC) No 693/2003, and
2
. style="font-weight:normal; font-style:normal; text-decoration:none;"> the granting of the export refund according to § 16
is the main customs office of Hamburg-Jonas. Non-official table of contents

§ 3 Export to export

(1) As a document within the meaning of Article 5 (4) of Regulation (EC) No 800/1999, the document shall be: Federal Ministry of Finance for this purpose in the Preliminary Collection of the Federal Financial Administration-Official Journal of the Federal Ministry of Finance-(VSF) as an "Export declaration (supplementary sheet) for EC export refunds" published Single Administrative Document (export declaration for refund purposes). The export declaration for refund purposes is provided for in Article 787 of Commission Regulation (EEC) No 2454/93 of 2 June 1993. 1 July 1993 laying down detailed rules for the application of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1992, p. EC No 1), as amended in each case, in electronic form. In the cases referred to in Article 787 (2) (a) and (b) of Regulation (EEC) No 2454/93, export declarations for market order products may be submitted by way of a paper-based derogation from the first sentence.(2) The customs office referred to in Article 5 (7) (a) of Regulation (EC) No 800/1999 (export customs office) shall be responsible for the acceptance of the export declaration for the purposes of refund. At the same time as the export declaration for refund purposes is lodged, the customs office of export shall be entitled to dispatch the consignment. Likewise, all the documents required by other legislation must be submitted to it.The customs office of export shall also be responsible for issuing the control copy T 5 required for the export of consignments of goods to another Member State of the European Union in accordance with Article 8 of Regulation (EC) No 800/1999. If only after the date of acceptance of the export declaration for refund purposes it is found that a consignment is exported via another Member State of the European Union, each customs office shall be issued for the purpose of issuing control copy T 5 in the the scope of this Regulation, which shall be submitted to the consignment with the application for a control copy T 5.(3a) If the consignment for which the export declaration has been accepted for the purposes of the refund is to be carried out in submissions, control copies T 5 shall be used for the division. The rules of jurisdiction laid down in paragraph 3 for the issue of control copies T 5 shall apply in the cases of export in part-consignments.(4) If the consignment is not carried out immediately after the acceptance of the export declaration for the purposes of refund, the nobility shall be secured. The goods consignment may also be stored in the premises of a customs warehouse without entry into the customs warehousing procedure.(5) In order to establish facts which are significant in terms of reimbursement, the principal customs office in whose district the determination is to be made may be those persons who are not themselves affected by the result of the determination, as auxiliary customs staff order. Non-official table of contents

§ 4 Monitoring and confirmation of export

(1) The confirmation of the exit of the goods shipment from the customs territory of the Community (original confirmation) shall be issued by the customs office of exit designated in accordance with Article 793 (2) of Regulation (EEC) No 2454/93 within the scope of this Regulation in the export declaration for the purposes of refund.(2) In the case of consignments for which the export declaration has been accepted in another Member State of the European Union, the original confirmation shall be issued by the office of destination designated in accordance with Article 912c (2) of Regulation (EEC) No 2454/93 in the The scope of this Regulation shall be given in the control copy T 5.(3) In the cases referred to in Article 3 (3), it is found that the goods consignment is not exported via another Member State but the customs territory of the Community is already exported in the Federal Republic of Germany. Germany shall, in the scope of this Regulation, issue the original confirmation from the office of destination designated in accordance with Article 912c (2) of Regulation (EEC) No 2454/93 in the control copy T 5.(4) In the case of export by air or sea, the original confirmation shall be issued only if a transport document is submitted in which a destination is indicated outside the customs territory of the Community. Non-official table of contents

§ 5 Deliveries that are equivalent to exports

(1) For deliveries within the scope of this Regulation, the following items are: 36 of Regulation (EC) No 800/1999, as amended, to be applied to goods which are
1.
as Ship's requirements for vessels entitled to the right of reference within the meaning of Section 27 (3) of the Customs Decree of 23. December 1993 (BGBl. 2449), as amended,
2.
as an aircraft demand for consumption on board during the flight in international air traffic , and for this purpose have been delivered to an air carrier,
3.
to foreign forces due to contracts with official (
)
§ 3 and 4 shall apply mutatily, unless otherwise specified below.(3) For the purpose of monitoring the deliveries referred to in paragraph 1, point 3,
1.
is the customs office which shall: Export declaration for reimbursement purposes has been accepted if it has been accepted within the scope of this Regulation,
2.
the customs office to which the goods are placed under production the T5 control copy, issued in another Member State of the European Union, shall be made subject to the application to monitor the supply to the armed forces.
The competent customs office shall leave the goods for delivery to the person concerned. to the armed forces. In the case of point 1 in the export declaration, it shall confirm the delivery, or in the case of point 2 in the T5 control copy, the delivery if the latter is confirmed by an acknowledgement of receipt by the armed forces issued in accordance with the prescribed model. is established.(4) In application of the procedure laid down in Article 37 of Regulation (EC) No 800/1999, the principal customs office in the district of which the applicant has its registered office may, on request, revocably repudiate the applicant from the obligation to place the goods freeing. In this case, the deliveries of a calendar month shall be combined in an export declaration for refund purposes, which shall be lodged immediately after the end of the delivery month. In the case of deliveries to other Member States of the European Union, exemption from the exemption may be granted only if the applicant is authorised consignor in accordance with Article 912g of Regulation (EEC) No 2454/93. The main customs office may issue conditions to the applicant in so far as the purpose of the surveillance is required. Non-official table of contents

§ 6 Ships and aircraft requirements storage warehouse

(1) As a storage warehouse for ship and aircraft requirements in the sense of the Article 40 of Regulation (EC) No 800/1999 (stock storage facility) may be authorised:
1.
Customs warehouse or Storage facilities of a customs warehouse of types A, C, D and E in accordance with Article 525 of Regulation (EEC) No 2454/93 and parts thereof, or
2.
spatially delimited parts of a Warehouse in a free zone of the control type I or a free warehouse.
(2) The main customs office, which approves the customs warehouse in accordance with Article 24 (5) of the Customs Regulation, or the customs office, which is responsible for the supervision of a warehouse, is responsible for the approval of a storage warehouse. a free zone pursuant to section 26 of the Customs Regulation.(3) The application for the approval of a storage warehouse shall be accompanied by all documents and declarations required for the authorisation in accordance with the acts referred to in § 1. In addition, the application shall be accompanied by a drawing and a description of the stock warehouse in three pieces, provided that these documents are not already available to the main customs office. Where the authorisation also covers the preparation of aircraft requirements in the storage warehouse, the application shall be accompanied by a list of all preparations containing information on the quantity, nature and nature of the goods used for their manufacture; Any modification of this list shall be reported to the main customs office immediately in three pieces.(4) Storage facilities shall be approved by decision-making.(5) Article 76 of Council Regulation (EEC) No 2913/92 of 12 June 1992 on the transfer of goods to a storage warehouse referred to in paragraph 1 (1) of this Regulation shall apply to the goods referred to in paragraph 1. October 1992 establishing the Community Customs Code (OJ C 327, 22.12.1992, p. EC No 1), as amended, subject to the conditions laid down in Articles 268 to 274 of Regulation (EEC) No 2454/93, with the proviso that special authorisation is not required.(6) Storage warehouses are subject to customs supervision. Records relating to the supply and exit of the goods, their existence and whereabes and, where appropriate, the manufacture of preparations and the commercial documents relating thereto shall be kept for six years, unless they have been extended to such length as Retention periods according to other regulations exist. The authorized principal customs office and the supervising office designated by that office may issue conditions to the holder of the storage warehouse, in so far as it requires the monitoring purpose. unofficial table of contents

§ § 7 to 11 (omitted)

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§ 11a customs warehousing procedure for special refunds beef

For eligible goods covered by this regulation before they are exported to the The customs warehousing procedure laid down in Article 4 of Regulation (EC) No 1741/2006 shall be submitted to the competent customs office to make a declaration of invitation. For this purpose, the form of "payment declaration" within the meaning of Article 530 of Regulation (EEC) No 2454/93 shall be used in accordance with the model prescribed in the VSF. In box B, "Payment declaration for refund-storage/finishing" shall be deleted and replaced in the same field or in box 44 by the note "Invitation declaration pursuant to Article 4 (1) of Regulation (EC) No 1741/2006". Section 3 (2) shall apply mutas to the apportion of documents and the provision of the basic products declared. Non-official table of contents

§ 12 Additional provisions for malt

(1) For malt, for which the pre-fixed refund for the first three of the three The following additional provisions shall apply:
1.
According to the legal acts referred to in § 1, the notifications to the responsible customs office are to be accompanied by a description and drawing of the storage rooms in two pieces. If the person issuing the report is not a manufacturer or a warehousekeeper, the report shall also be signed by those persons.
2.
establishments in which barley and malt , which shall be the subject of the notifications referred to in paragraph 1, shall be subject to supervision by the competent customs authorities. The holders of the establishments referred to in paragraph 1 shall be obliged to:
a)
Records of the supply and Demise or other whereabes, as well as the stock of barley and malt which are the subject of the notifications referred to in paragraph 1,
b)
which shall be referred to in point (a) (c)
the records referred to in point (a), and the data referred to in point (a), in the reported storage rooms separately from other stocks; and
c)
the
customs office may impose conditions on the exporter, the manufacturer and the warehousekeeper, as far as the purpose of the surveillance is concerned, to the exporter, the manufacturer and the warehousekeeper.
3.
For the purpose of monitoring, the exporter, the manufacturer and the warehousekeeper shall have the customs office of inspecting the business premises and the premises and the Inclusion of stocks of barley and malt which are the subject of the notifications referred to in paragraph 1 during the business or operating period, at the request of the commercial books to be considered for the examination, special to provide records, receipts and other documents for inspection, to provide information and to provide the necessary assistance.
4.
The exporter has in the Box 44 of the export declaration for refund purposes or the declaration of payment and in the cases of § 3 (3) or § 11, second sentence, in box 106 of the control copy T 5, to declare that the malt or barley from which the malt has been made shall be made up of The exporters, manufacturers and warehousekeepers shall have the obligations they have entered into in accordance with the legal acts referred to in § 1.
5.
in relation to the customs offices, or to appoint one or more suitable agents for this purpose. The order must be notified to the competent customs office in writing in two pieces; the agents shall sign the advertisement.
(2) Local authority is the customs office in the district of which the office is located
1.
the malt for which the refund is to be used, or
2.
The barley, as far as the malt is only manufactured after the beginning of the marketing year,
is stored at the beginning of the marketing year. The Oberfinanzdirektion may designate a customs office other than the local customs office. Non-official table of contents

§ 13 Reporting and retention obligations

(1) Is a product for the procedure provided for in Articles 412 to 442 of Regulation (EEC) No 2454/93, after a station of destination or a consignee outside the customs territory of the Community, and shall cease to be carried within the customs territory of the Community, this shall be the exporter of the customs office which shall: Export declaration for reimbursement purposes has been accepted without delay.(2) The exporter and the supplier, insofar as he had knowledge of the export or had to be aware of the circumstances of the transaction, all documents relating to the goods exported, their production, marking, storage and other To keep treatment for six years, unless longer retention periods are in accordance with other requirements. The documents referred to in the first sentence shall also include all pre- and auxiliary records and documents, in particular production instructions and reports, laboratory records, piece-, packing-and-brick-lists, even if their results are to be found in others. for commercial documents. Non-official table of contents

§ 13a Dulunding and other obligations to co-act

For the purposes of monitoring, the persons referred to in Section 33 (2) of the Act have Implementation of the common organisation of the markets and of the direct payments of parties responsible for the provision of information to the customs authorities to allow access to the premises and premises during the normal business and operating hours, on request to provide the relevant commercial books, special records, supporting documents and other documents for inspection, to provide information and to provide the necessary assistance. In the case of IT-based accounting, the parties referred to in the first sentence shall print lists of the necessary information on their costs, provided that the competent authority is required to do so. Non-official table of contents

§ 14 Control and monitoring companies; protection of live bovine animals during transport

(1) Article 16 (1) Point (b) and (2) (c) of Regulation (EC) No 800/1999 and Article 3 (2) of Regulation (EC) No 639/2003 shall be authorised by written application.(2) The list of approved control and monitoring companies shall be made known by the competent authority in the Federal Gazette.For the purpose of surveillance, the control and surveillance company shall, as from the date on which the competent authority is submitted, allow the competent authority to enter the business and premises during normal business and operating hours, Require the relevant books, records, documents, documents and other documents to be submitted for inspection, provide information and provide the necessary support. In the case of automatic accounting, the parties responsible for providing the information referred to in the first sentence shall be obliged to print lists of the required information at their cost, provided that the competent authority so requests.(4) The approved control and surveillance company shall be obliged to make any change which results in the actual or legal situation no longer complying with its particulars or declarations in the application, the competent authority to notify immediately in writing.(5) The exporter shall bear the outlays for the control provided for in Article 3 (1) of Regulation (EC) No 639/2003, which is carried out by the competent body in accordance with Article 2 of this Regulation. unofficial table of contents

§ 14a

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§ 15 Applicant and application

(1) The special application provided for in Article 49 (1) of Regulation (EC) No 800/1999 shall be filed with the export declaration for the purposes of reimbursement. The exporter shall enter in the relevant fields of the aforementioned document the data relating to the payment of payment, the security account, the delivery agent and the type of application required for the payment of the payment. This information may subsequently be supplemented or amended.(2) An export declaration for reimbursement purposes, accompanied by supplementary sheets or loading lists, shall be considered as a coherent application. By separate declaration with regard to the main customs office of Hamburg-Jonas, the applicant may apply for the separate payment of individual parts of the export declaration separately, independently of Article 2 (3) of Regulation (EC) No 800/1999. The applicant may reserve the right to collect a number of export declarations for refund purposes on a request if he/she already has it in the export declaration for refund purposes through the addition " Summary with other Export declarations reserved ". For the payment of these applications, the main customs office of Hamburg-Jonas is to submit a final declaration on the applications to be summared.(3) The applicant has to submit a copy of the export licence with advance fixing of the refund to the main customs office of Hamburg-Jonas to the application documents referred to in paragraph 1. This copy shall contain the front side and the rear side or the additional sheet with the customs depreciation in question. If a supplementary sheet is copied, the number and date of the export licence belonging to it must be noted on the additional sheet. Non-official table of contents

§ 16 Granting of the export refund, evidence

(1) The main customs office of Hamburg-Jonas will refund the refund . The claim for reimbursement shall be due with the announcement of the refund certificate. The applicant shall have the right to claim the refund and to prove this. Section 122 (2) of the German Tax Code shall apply mutaly to the announcement of the date of the decision.(2) Export refunds shall not be paid if the claim for reimbursement from an application for a refund is not more than 60 euros. Non-official table of contents

§ 17 Prepayment in advance of the refund

The refund referred to in Article 24 of Regulation (EC) No 800/1999 shall be the advance payment , the applicant
1.
the customs office of export shall have an additional copy of the Export declaration for refund purposes and
2.
the main customs office of Hamburg-Jonas returned to it by the customs office of export on the basis of the date of removal Submit an additional copy of the export declaration for refund purposes.
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§ 18 Security Performance

the refund is to be paid as an advance payment, the security prescribed in accordance with the acts referred to in § 1 shall be made at the principal customs office of Hamburg-Jonas. Non-official table of contents

§ 19 Entry into force, expiry date

This Regulation will enter into force on the day after the announcement.