Export Refund Regulation

Original Language Title: Ausfuhrerstattungsverordnung

Read the untranslated law here: http://www.gesetze-im-internet.de/ausferstv_1996/BJNR076600996.html

Export refund regulation AusfErstV 1996 copy date: 24.05.1996 full quotation: "export refund regulation of 24 May 1996 (BGBl. I p. 766), most recently by article 3 of the law of May 19, 2009 (BGBl. I p. 1090) is changed" stand: last amended by art. 3 G v. 19.5.2009 I 1090 for more information on the stand number you found in the menu under notes the V is used the implementation of legal acts of the European Community with regard to the export refunds , insbesondern 3665/87 footnote of the EEC Treaty (+++ text detection from: 14.6.1996 +++) (+++ official note of the standard authority on EC law: implementation of Treaty of 3665/87 (CELEX Nr: 31987R3665) +++) input formula on the basis of § 6 para 1 No. 1, of § 13 para 1 sentence 1, as well as the section 15 sentence 1 in conjunction with § 16 and § 31 para 2 sentence 1 No. 1 of the law on the implementation of the common organisations of the market, as amended by the notice of 20 September 1995 (BGBl. I S. 1146) directed the Federal Ministry of food , Agriculture and forestry, in consultation with the ministries of finance and economy and article 12 par. 3 of the Financial Administration Act by August 30, 1971 (BGBl. I S. 1426, 1427), by article 1 No. 4 point (b) of the Act 14 December 1984 (BGBl. I p. 1493) is changed, decreed the Federal Ministry of Finance: § 1 scope the requirements of this Regulation shall apply for the implementation of the legal acts of the European Community , which have been adopted in the framework of the common organisations of the market and trading rules with regard to the export refunds.

Section 2 jurisdiction responsible for the implementation of the legal acts referred to in paragraph 1 and of this regulation is subject to the set 2 the Federal Finance Administration. Official responsible for carrying out the checks referred to in article 3 paragraph 1 of Regulation (EC) No 639 / 2003 of the Commission of 9 April 2003 laying down detailed rules for the application of Regulation (EC) No 1254/1999 of as regards the protection of live bovine animals during transport as a condition for the granting of export refunds (OJ EU no. L 93 p. 10) in the currently valid version is the Federal Agency for agriculture and food (Bundesanstalt). Responsible for 1 the authorisation in article 16 paragraph 1 (b) and paragraph 2 (c) of Regulation (EC) No 800 / 1999 of the Commission vo 15 April 1999 on common implementing rules for export refunds on agricultural products (OJ EC No. L 102, p. 11) amended or article 3 paragraph 2 of Regulation (EC) No. 693 / 2003 control referred to and monitoring companies according to § 14 and 2. the granting of export refunds according to § 16 is the Hauptzollamt Hamburg-Jonas.

§ 3 clearance for exports (1) as document within the meaning of article 5 para. 4 of Regulation (EC) No 800 / 1999 by the Ministry of finance for that purpose in the rules collection of federal financial management - official journal of the Federal Ministry of Finance - (VSF) "Export declaration (extra sheet) for EC export refunds" made known sad (export declaration for reimbursement purposes) to use as. The export declaration for reimbursement purposes is article 787 of Regulation (EEC) No 2454/93 of the Commission of 2 July 1993 laying down detailed rules for the application of Regulation (EEC) No 2913/92 establishing the customs code (OJ EC No. L 253, p. 1) to dispose of in the current version in electronic form. In the cases of referred to in article 787 2 para 2(a) and (b) of Regulation (EEC) No 2454/93 may export declarations for market goods notwithstanding 1 paper based issued by set.
(2) that is responsible for the acceptance of the export declaration for reimbursement purposes in article 5 of Regulation (EC) para 7 No. 800 / 1999 called Customs (Customs Office). At the same time with the delivery of the export declaration for reimbursement purposes, the shipment to Customs is Customs Office of export. You all are also under other legislation to submit the required documents.
(3) the Customs Office of export is also responsible for the granting of the exports of consignments via another Member State of the European Union pursuant to article 8 of Regulation (EC) No 800 / 1999 of required control copy T 5 turns out only after acceptance of the export declaration for refund purposes, that a shipment of another Member State of the European Union is running, is responsible for the issue of the control copy T 5 each Customs Office within the scope of this regulation , which will be the shipment with the request to issue a control copy T 5.
(3a) the shipment for which the export declaration for reimbursement purposes was adopted, to be executed in partial shipments, are sharing control copies T 5 to use. The jurisdiction rules in paragraph 3 shall apply for the issue of control copies T 5 in the case of split exportation.
(4) is the shipment is still not directly running after acceptance of the export declaration for reimbursement purposes, the identity is so secure. The merchandise may be stored without placing under the customs warehousing procedure in the areas of customs.
(5) for the determination of facts that are refund legally significant, the main customs office in whose district the determination should be made, can order people not even affected by the result of the finding, as customs agents.

§ 4 monitoring and confirmation of export (1) is confirmation of the exit of the goods from the customs territory of the Community (confirmation of output) of the referred to in article 793 paragraph 2 of Regulation (EEC) No. 2454/93 grants designated customs office within the scope of this regulation in the exporting application for reimbursement purposes.
(2) in the case of consignments for which the export declaration in another Member State of the European Union was adopted, is the initial confirmation issued by the referred to in article 912 c paragraph 2 of Regulation (EEC) No. 2454/93 referred to Office of destination within the territorial scope of this regulation in the control copy T 5.
(3) that runs the goods contrary to the original intention but not through another Member State, but leaves the customs territory of the community in the Federal Republic of Germany, turns out in section 3 para 3 cases, is the initial confirmation of referred to in article 912 c paragraph 2 of Regulation (EEC) No. 2454 / 93 referred to Office of destination within the territorial scope of this regulation in the control copy T 5 issued.
(4) in the case of export by air or by sea, the output confirmation is granted only if a transport document is presented in which a final destination outside the customs territory of the community is given.

Section 5 deliveries, which export equated (1) for deliveries within the scope of this regulation article is no 800 / 1999 in the currently valid version on goods 36 of Regulation (EC) to apply to the 1 as ship requirements on eligible vessels within the meaning of article 27 par. 3 of the Customs Ordinance of 23 December 1993 (BGBl. I S. 2449) are delivered in the amended , 2. as aircraft demand for consumption on board while flying in international air traffic be delivered and are been supplied for this purpose on an air carrier, 3. to foreign armed forces on the basis of agreements with official entities of the armed forces have been delivered.
(2) sections 3 and 4 shall apply, unless otherwise determined below.
(3) responsible for the monitoring of deliveries pursuant to paragraph 1 No. 3 is 1 the customs authority that has accepted the export declaration for refund purposes, if it has been adopted in the area of application of this regulation, 2. the Customs Office, the goods are presented the template of the control copy T 5 application granted in another Member State of the European Union, to monitor the delivery to the armed forces.
The competent Customs Office leaves the parties involved the goods for delivery to the armed forces. It confirms delivery T 5 in case of the number 1 in the export application for refund purposes or in the case of number 2 in the control copy when it is proven by a receipt issued for prescribed pattern of the armed forces.
(4) can on application under application of article 37 of Regulation (EC) No 800 / 1999 of regulated procedure the main customs office in whose district the applicant is established, the applicant irrevocably exempted from the obligation to the provision of goods. In this case are the deliveries of one calendar month in an export application for reporting purposes to summarize, that leave is immediately after the end of the delivery month. For deliveries to other Member States of the European Union, the exemption of provision of may be granted only if the applicant of authorised consignor 912 g of Regulation (EEC) No 2454/93 is referred to in article. The main customs office may grant the applicant requirements insofar as it requires the monitoring purpose.

§ 6 storages for ship and aircraft supplies (1) as storages for ship and aircraft supplies within the meaning of article 40 of Regulation (EC) No 800 / 1999 (stock) be approved: 1. customs warehouse or storage in a customs warehouse of type A, C, D and E referred to in article 525 of Regulation (EEC) No 2454/93 as well as 2 spatially delimited part or a warehouse in a free zone of control type I or a free warehouse.
(2) responsible for the approval of a storage warehouse is the main customs office, which granted the customs warehouse of the customs regulation according to § 24 para 5, or the Customs Office, which oversees a free zone pursuant to section 26 of the Customs Ordinance.
(3) all documents and declarations attached which are required by the legislative acts referred to in paragraph 1 for admission are the application for authorisation of a storage warehouse. In addition, is the request to add a drawing and description of the supply warehouse in three pieces, as far as these documents already provided the main customs office. Should the authorisation on the preparation ranging from air vehicle demand in the stock, is a directory of all preparations containing particulars of quantity, type and characteristics of the products used in their manufacture; the application any change to this directory is to report the main customs office without delay in three pieces.
(4) stock are allowed by permit.
(5) for the placing of goods in a victualling warehouse pursuant to paragraph 1 No. 1 is article 76 of Regulation (EEC) No 2913/92 of 12 October 1992 establishing the customs code (OJ EC No. L 302, p. 1) in their then current version under the terms of articles 268 to 274 of Regulation (EEC) No. 2454/93 shall apply by analogy to, that a special permit is not required.
(6) stock are subject to customs supervision. Records of the start and finish of the goods, their stock and fate, as well as, where appropriate, the production of preparations and the it-related business documents are for six years, if not longer storage periods under other provisions. The bezirksregierung main customs office, as well as the supervising office certain of this, conditions can grant the holder of the stock bearing as far as the monitoring objective.

paragraphs 7 to 11 (dropped out) § 11a of the customs warehousing procedure, the special refund is beef for reimbursable goods which no. 1741/2006 are to be converted, within the scope of this regulation prior to their export to the customs warehousing procedure referred to in article 4 of Regulation (EC) to make a storage Declaration at the competent Customs Office. The form of 'Payment declaration' within the meaning of article 530 is to use regulation (EEC) No. 2454/93 to the model prescribed in the VSF. In area B 'Payment declaration for the refund storage/finishing' is to delete and in the same field or in the field of 44 by the note "storage Declaration in accordance with article 4 paragraph 1 Regulation (EC) no 1741/2006" to replace. § 3 par. 2 shall apply accordingly for the shipment of documents and the provision of the pending basic products.

§ 12 additional provisions for malt (1) for malt, the refund fixed in advance for exports in the first three months of the marketing year shall be corrected for, apply the following additional provisions: the prescribed declarations to the competent Customs Office are 1 according to the legal acts referred to in paragraph 1 to add a description and drawing of warehouses in two pieces. One who gives out the message, not manufacturers and storekeeper, the message from these people is to sign.
2. establishments where barley and malt are stored which are the subject of notifications referred to in paragraph 1, are subject to monitoring by the competent customs authorities. The owners of the establishments referred to in paragraph 1 are obliged a) records of the in - and outlet or other whereabouts, as well as the stock of barley and malt, to insert the object in number 1 marked messages are, b) the holdings referred to in letter a of barley and malt in the notified warehouses separately from other collections to be stored and c) the records referred to in point a and the documents , the operations referred to in 2(a) relating to, be kept for six years.
The competent Customs Office may grant regulations the exporter, the manufacturer and the storekeeper, insofar as it requires the monitoring purpose.
3. for the purpose of monitoring the exporter, manufacturer, and the storekeeper visiting the business and premises and the inclusion of stocks of malt and barley, which are the subject of notifications referred to in paragraph 1, to allow on demand during business or operating time have the Customs offices the commercial books coming for the exam considering, special records to submit documents and other documents for inspection , To provide information and to provide the necessary support.
4. the exporter has in the box 44 of the export declaration for refund purposes or the payment Declaration and in the cases of § 3 paragraph 3 or article 11 set 2 in box 106 of the control copy T 5 to explain that malt or barley malt has been established from which, comes from stocks that have been reported to the acts referred to in article 1.
5. the exporter, manufacturer and bearing holder have the obligations which are incumbent them compared to the Customs offices, itself to fulfill or to order one or more suitable officers for this purpose. The order is to display the competent Customs Office in writing in two pieces; the officers have to sign the ad.
(2) the Customs Office in whose District 1 malt, for which the refund claim to be taken or 2., as far as the malt is made only after the start of the marketing year, store the barley at the beginning of the marketing year is jurisdiction. The Oberfinanzdirektion can determine a different customs office as the locally competent customs authority.

§ 13 reporting and retention obligations (1) is a commodity to the procedure have been dispatched No. 2454/93 to a station of destination or to a recipient outside the customs territory of the community under articles 412 to 442 of Regulation (EEC), and ends the carriage within the customs territory of the community, so this is by the exporter of the Customs Office has adopted this export declaration for reimbursement purposes notified to.
(2) the exporter and the sub-supplier, as far as he was aware of the release or had to have knowledge according to the circumstances of the transaction, all records of the exported goods, their manufacture, have six years to keep labelling, storage and other treatment, if not longer storage periods under other provisions. All pros are among the documents referred to in sentence 1 help and - documents, especially manufacturing instructions and reports, laboratory records, piece, parcel and recordings cradle lists, even if their results in other business documents have been adopted.

the accountability, according to § 33 para 2 of the law for the implementation of the common organisations of the market and of the direct payments concerned have § 13a Duldungs - and other duties to cooperate for the purpose of monitoring to allow the Customs offices enter the business premises or premises during the usual business and operating hours, to grant the eligible commercial books, special records, to submit documents and other documents for inspection, to give evidence and the necessary assistance upon request. In IT-based accounting referred to in sentence 1, all stakeholders have to print lists with the required information at their own expense, as far as required by the competent authority.

Section 14 inspection and supervision companies; Protection of live bovine animals during transport (1) in article 16 paragraph 1 (b) and paragraph 2 (c) of Regulation (EC) No 800 / 1999 as well as article 3 paragraph 2 of Regulation (EC) No 639 / 2003 of control referred to and monitor companies on written request approved.
(2) the list of approved control and monitoring companies will be published by the competent authority in the Federal Gazette.
(3) for the purpose of monitoring control and surveillance society has from the date of submission of the competent authority to allow access to the business and premises during the usual business and operating times, to submit the relevant books, records, documents, writings and other documents for inspection upon request, to provide information and to give her the necessary support. Automatic accounting the respondents referred to in sentence 1 are obliged to print lists with the necessary information at their own expense, as far as required by the competent authority.
(4) the approved monitoring and surveillance society is required, any change that causes that the factual or legal circumstances no longer agree with their details or explanations in the application to display the competent authority immediately in writing.
(5) for the control referred to in article 3 paragraph 1 of Regulation (EC) No 639 / 2003, which is carried out by the competent pursuant to article 2, carries the exporter the expenses.

section 14a (dropped out) § 15 applicant and application (1) of article 49 paragraph 1 of Regulation (EC) Nr 800 / 1999 provided for special application with the export application for reimbursement purposes provided. The exporter has information needed to carry out of the payment over payment to enter security account, process agent, and application type in the appropriate fields of the aforementioned document. This information can be later supplemented or changed.
(2) an export declaration with supplementary sheets or loading lists is considered a related request for reimbursement purposes. By separate declaration to the Hauptzollamt Hamburg-Jonas, the applicant may independently apply article 2 paragraph 3 of Regulation (EC) No 800 / 1999 the separate payment of individual parts of the export declaration. The applicant can reserve, explains several exports for refund purposes on an application to sum up, if he already "summary with other export declarations reserved this in the export declaration for reporting purposes by the addition". To pay these claims, a final declaration to summarize requests to submit is the Hauptzollamt Hamburg-Jonas.
(3) the applicant has to submit a copy of the export licence with advance fixing of the refund at the Hauptzollamt Hamburg-Jonas to the application documents referred to in paragraph 1. This copy must contain the front and back, or the extra sheet with each relevant customs write off. If an additional sheet is copied, the number and date of the corresponding export licence is on this note.

§ 16 granting the export refund, proof of (1) that sets the Hauptzollamt Hamburg-Jonas refund fixed by decision. The refund claim is due with the announcement of the refund notification. The applicant has to establish the conditions for the refund claim and to prove this. § 122 para 2 of the tax code shall apply mutatis mutandis for the announcement of the decision.
(2) export refunds are not paid, if the benefit arising from an application for reimbursement shall not exceed 60 euros.

Article 17 advance payment of the refund should the reimbursement referred to in article 24 of Regulation (EC) No 800 / 1999, as an advance to be paid, so has to make an additional copy of the export declaration for reporting purposes the applicant 1. Customs Office of export and to submit 2. the Hauptzollamt Hamburg-Jonas the additional copy returned to him by the Customs Office of export with the check results of the export declaration for reimbursement purposes.

§ 18 safety performance target reimbursement as an advance to be paid, is to afford the prescribed safety at the Hauptzollamt Hamburg-Jonas after the acts referred to in article 1.

Article 19 entry into force, expiry this regulation enters into force on the day after the announcement.