Export refund regulation

Original Language Title: Ausfuhrerstattungsverordnung

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Unlimited Searches
Weekly Updates on New Laws
Access to 5,345,848 Global Laws from 110 Countries
View the Original Law Side-by-Side with the Translation

Subscribe Now for only USD$40 per month.

Export refund regulation

Unofficial table of contents

First V 1996

Date of completion: 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). 1090).

Status:

Last amended by Art. 3 G v. 19.5.2009 I 1090

For more details, please refer to the menu under Notes
The V provides for the implementation of European Community legislation on export refunds, in particular the EEC Treaty 3665/87

Footnote

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

Unofficial table of contents

Input formula

Pursuant to Section 6 (1) (1), the first sentence of Article 13 (1) and the first sentence of Article 15 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 Notice of 20 September 1995 (BGBl. 1146), the Federal Ministry of Food, Agriculture and Forestry, in agreement with the Federal Ministries of Finance and Economics and Section 12 (3) of the Finance Management Act of 30 August 1971 (Federal Law Gazette), decrees the Federal Ministry of Food, Agriculture and Forestry. 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 responsible for: Unofficial table of contents

§ 1 Scope

The provisions of this Regulation shall apply to the implementation of the acts of the European Community adopted in the framework of the common organization of the markets and trade arrangements in respect of export refunds. Unofficial table of contents

§ 2 Jurisdiction

The Federal Financial Administration shall be responsible for the implementation of the acts referred to in § 1 and this Regulation, subject to sentence 2. Responsible official body responsible for carrying out the checks provided for in Article 3 (1) of Commission Regulation (EC) No 639/2003 of 9 April 2003 laying down detailed rules for the application of Council Regulation (EC) No 1254/1999 as regards protection live bovine animals during transport as a condition for the granting of export refunds (OJ L 196, 27.7.2005, 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.: the authorisation of the arrangements for the application of the common detailed rules for the application of export refunds on agricultural products referred to in Article 16 (1) (b) and (2) (c) of Commission Regulation (EC) No 800/1999 of 15 April 1999 (OJ L 327, 31.12.1999, p. EC No 11), as amended or Article 3 (2) of Regulation (EC) No 693/2003, in accordance with § 14 of Regulation (EC) No 693/2003, and
2.: the granting of the export refund in accordance with § 16

is the main customs office of Hamburg-Jonas. Unofficial table of contents

§ 3 Production of export

(1) As a document within the meaning of Article 5 (4) of Regulation (EC) No 800/1999, the Federal Ministry of Finance for this purpose is in the Federal Finance Administration's collection of rules-Official Journal of the Federal Ministry of Finance-(VSF) "Export declaration (supplementary sheet) for EC export refunds" to be used in the form of a single 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 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code 1. 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 may be made on the basis of a paper by way of derogation from the first sentence. (2) The export declaration for the export declaration shall be subject to the Refunds shall be the customs office referred to in Article 5 (7) (a) of Regulation (EC) No 800/1999 (export customs office). 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. (3) The customs office of export is also responsible for the issue of the issue of the export of consignments of goods to another Member State of the European Union Control copies T 5 required under 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) The consignment for which the export declaration has been accepted for the purposes of the refund shall be sent in submissions , control copies T 5 shall be used for the division. The rules of jurisdiction set out in paragraph 3 for the issue of T5 control copies shall apply in the cases of export in part-consignments. (4) If the goods consignment is not yet received after the export declaration has been accepted for the purposes of refund directly executed, so the nemality is to be secured. The goods consignment may also be stored in the premises of a customs warehouse without entry into the customs warehousing procedure. (5) The main customs office in whose district the determination of facts which are significant in terms of reimbursement may be found in the customs warehousing procedure. Persons who are not themselves affected by the result of the determination shall be appointed as auxiliary customs personnel. Unofficial table of contents

§ 4 Monitoring and confirmation of exports

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

§ 5 Supplies which are equivalent to exports

(1) In the case of deliveries within the scope of this Regulation, Article 36 of Regulation (EC) No 800/1999, as amended, shall apply to goods which:

1.: as a ship's demand for vessels entitled to the right of reference within the meaning of Article 27 (3) of the Customs Regulation of 23 December 1993 (BGBl. 2449), as amended, have been delivered,
2.: as aircraft requirements for consumption on board during the flight in international air traffic, and for this purpose have been delivered to an air carrier;
3.: have been delivered to foreign forces under contracts with official procurement agencies of the armed forces.

(2) § § 3 and 4 shall apply mutatily, unless otherwise specified below. (3) It shall be responsible for the supervision of the deliveries referred to in paragraph 1 (3).

1.: the customs office which has accepted the export declaration for refund purposes if it has been adopted within the scope of this Regulation,
2.: the customs office to which the goods are submitted, on presentation of the T5 control copies issued in another Member State of the European Union, with the request to monitor the supply to the armed forces.

The competent customs office shall leave the goods to the person concerned for delivery 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 shall be confirmed by an acknowledgement of receipt by the armed forces issued in accordance with the model prescribed (4) In application of the procedure laid down in Article 37 of Regulation (EC) No 800/1999, the main customs office in whose district the applicant has its registered office may, at the request of the applicant, revocably repudiate the applicant from the obligation to: Free movement of goods. 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. Unofficial table of contents

Section 6 Storage of ships and aircraft requirements

(1) As a storage warehouse for vessel and aircraft requirements within the meaning of Article 40 of Regulation (EC) No 800/1999 (stock storage facility), it is possible to allow:

1.: Customs warehouses or storage facilities of a customs warehouse of types A, C, D and E referred to in Article 525 of Regulation (EEC) No 2454/93, and parts thereof, or
2.: parts of a warehouse that are spatially delimited 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 carries out the supervision of a free zone pursuant to § 26 of the Customs Regulation, is responsible for the approval of a storage warehouse. (3) The application for admission a storage warehouse shall be accompanied by all the documents and declarations required for 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. If the authorisation also relates to the preparation of aircraft requirements in the storage warehouse, a list of all preparations containing information on the quantity, type and nature of the goods used for their manufacture shall be submitted to the application. (5) For the transfer of goods to a storage warehouse referred to in paragraph 1 (1), Article 76 of the Code shall be submitted to the main customs office in three cases. Council Regulation (EEC) No 2913/92 of 12 June 1992. October 1992 establishing the Community Customs Code (OJ L 327, 31.12.1992, p. EC No 1) under the conditions laid down in Articles 268 to 274 of Regulation (EEC) No 2454/93, with the proviso that a special authorisation is not required. (6) The stocks are subject to the conditions laid down in Articles 268 to 274 of Regulation (EEC) No 2454/93. 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, provided that they do not have a longer period of time. 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)

Unofficial table of contents

Section 11a customs warehousing procedure for the special repayment of beef

For eligible goods which are to be placed under the customs warehousing procedure provided for in Article 4 of Regulation (EC) No 1741/2006 before being exported under this Regulation, a declaration of invitation shall be issued to the competent customs office. 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". § 3 (2) shall apply for the apportion of documents and the provision of the basic products declared. Unofficial table of contents

§ 12 Additional provisions for malt

(1) The following additional provisions shall apply to malt for which the pre-fixed refund is to be adjusted for exports effected during the first three months of the marketing year:

1.

The notifications to the competent customs office required by the act referred to in § 1 shall be accompanied by a description and drawing of the storage rooms in two pieces. If the person issuing the report is not the manufacturer and the warehousekeeper, the notification shall also be signed by those persons.

2.

Establishments in which barley and malt are stored, which are 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 point 1 shall be obliged to:

a): keep 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): to store the stocks of barley and malt referred to in point (a) separately from other stocks in the reported storage areas; and
c): keep the records referred to in point (a) and the supporting documents relating to the operations referred to in point (a) for a period of six years.

The competent customs office may impose conditions on the exporter, the manufacturer and the warehousekeeper, in so far as the purpose of the surveillance is to be carried out.

3.

For the purpose of surveillance, the exporter, the manufacturer and the warehousekeeper shall have the customs office inspecting the commercial premises and the holding of the stocks of barley and malt which are the subject of the notifications referred to in paragraph 1 , during the business or operating period, to provide, on request, the commercial books, special records, documents and other documents to be considered for the purpose of inspection, to provide information, and to provide information on the to provide the necessary assistance.

4.

The exporter shall declare in box 44 of the export declaration for refund purposes or the payment declaration and in the cases of § 3 (3) or § 11, second sentence, in box 106 of the control copy T 5 that the malt or barley from which the malt has been produced from stocks which have been reported in accordance with the acts referred to in Article 1.

5.

Exporters, producers and warehousekeepers shall be required to comply with the obligations imposed on them by the customs authorities themselves, 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 have to sign the advertisement.

(2) Local authority is the customs office, in the district of which

1.: the malt for which the refund is to be used, or
2.: the barley, to the extent that the malt is not produced until the beginning of the marketing year,

at the beginning of the marketing year. The Oberfinanzdirektion may designate a customs office other than the local customs office. Unofficial table of contents

Section 13 Reporting and retention obligations

(1) Where a product has been produced in accordance with the procedure laid down in Articles 412 to 442 of Regulation (EEC) No 2454/93, after a station of destination or to a consignee outside the customs territory of the Community, the carriage shall end within the Customs territory of the Community shall be notified without delay by the exporter of the customs office which accepted the export declaration for the purposes of the refund. (2) The exporter and the supplier, insofar as he was aware of the export or to the extent that he or she had been informed of such export. the circumstances of the business administration had to be aware of all the documents relating to to keep the goods exported, their production, labelling, storage and other treatment for six years, provided that no longer retention periods are laid down in accordance with other provisions. 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. business documents. Unofficial table of contents

§ 13a Dulunding and other duty to co-act

For the purpose of monitoring, the parties responsible for providing information pursuant to section 33 (2) of the Law on the implementation of the common market organisations and the direct payments have to enter the offices of the offices and premises during the course of the customs office. to allow the usual business and operating hours to provide, on request, the relevant commercial books, special records, supporting documents and other documents for inspection, to provide information and to provide the necessary information; Support to be granted. 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. Unofficial table of contents

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

(1) The control and surveillance companies referred to in Article 16 (1) (b) and (2) (c) of Regulation (EC) No 800/1999 and Article 3 (2) of Regulation (EC) No 639/2003 shall be admitted to written application. (2) The following shall be admitted: List of approved control and surveillance companies is made known by the competent authority in the Federal Gazette. (3) For the purpose of monitoring, the control and surveillance company has the right to do so from the date of application of the competent authority to enter the business and business premises during the usual Allow business and operating hours to provide, on request, the relevant books, records, documents, documents and other documents for inspection, to provide information and to provide the necessary assistance. 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, to the extent that the competent authority so requests. (4) The approved control and inspection system shall be Surveillance company shall be obliged to inform the competent authority immediately in writing of any change that results in the actual or legal conditions no longer complying with their particulars or declarations in the application. (5) For the control provided for in Article 3 (1) of Regulation (EC) No 639/2003, which shall be subject to the following conditions: , the exporter shall bear the costs of the outlays. Unofficial table of contents

§ 14a

(dropped) Unofficial table of contents

§ 15 Applicant and application

(1) The special application provided for in Article 49 (1) of Regulation (EC) No 800/1999 shall be lodged 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 refund purposes, provided with supplementary sheets or loading lists, shall be deemed to be 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 must submit a final declaration on the applications to be filed. (3) The applicant has at the main customs office of Hamburg-Jonas one of the application documents listed in paragraph 1 of this article. Copy of the export licence with advance fixing of the refund. 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. Unofficial table of contents

Section 16 Granting of export refunds, proof

(1) The main customs office of Hamburg-Jonas shall fix the refund by means of communication. 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 Tax Code shall apply mutadenly 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. Unofficial table of contents

Section 17 Advance payment of the refund

If the refund referred to in Article 24 of Regulation (EC) No 800/1999 is to be paid as an advance payment, the applicant shall:

1.: submit an additional copy of the export declaration for refund purposes to the customs office of export; and
2.: the principal customs office of Hamburg-Jonas to submit the additional copy of the export declaration for refund purposes returned to it by the customs office of export on the basis of the date of removal of the goods.

Unofficial table of contents

Section 18 Security performance

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

Section 19 Entry into force, external force

This Regulation shall enter into force on the day after the date of delivery.