Share Customs Act

Original Language Title: Anteilzollgesetz

Read the untranslated law here:

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Share Customs Act (AZG) AZG Ausfertigung date: 27.12.1960 full quotation: "share Customs Act of 27 December 1960 (BGBl. I S. 1082), most recently by article 5 of the law of August 3, 1973 (BGBl. I p. 940) has been changed" stand: last modified by article 5 G v. 3.8.1973 I 940 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from validity: 8.8.1973 +++) heading: original heading "Act to the execution of article 10 (2) of the Treaty signed in Rome on 25 March 1957 establishing the" the European Economic Community (share Customs Act) "gem. § 2 para 4 G v. 10.7.1958 simplifies 114-2 in" share Customs Act (AZG) "§ 1 if for refined customs or replacement goods in a Member State of the European economic community in article 9 paragraph 2 of the Treaty establishing the European Economic Community (Bundesgesetzbl. 1957 II p. 753) - Treaty - mentioned benefits claim be taken to, though is made customs for refining" , for these perks not apply (third country customs), so a partial inch (share inch) will be charged for the third country customs.

Section 2 (1) the customs debt arises from the fact that the Customs Office for export or to a new customs traffic manufactures the finished customs referred to in § 1 or substitute and at the request of the Veredelers as a subsidy-eligible (section 1) features. Debtor is the improvers.
(2) the customs of proportion of is calculated according to nature and quantity of third-country zollguts at the time of the request for clearance for finishing, his value to be determined in accordance with the rules on the customs value and the by the Commission of the European economic community, on the basis of article 10 referred to in § 1 para 2 of subpara. 2 of the EEC Treaty set records. These rates and the time off they apply are, are to announce in the Federal Law Gazette.
(3) waste of refined Zollguts referred to in paragraph 1 or replacement material is an inch under the General rules only to the extent to raise, he exceeds the customs of proportion of pursuant to paragraph 2 for these wastes.

§ 3 (1) the customs of of proportion of is to be paid in connection with the statements of the inward processing arrangements at the competent Customs Office.
(2) the suspension of payments is not allowed.

§ 4 of the customs of of share of can be issued at the request of the Veredelers, refunded or credited if that performed customs handled and labelled or replacement goods according to § 2 para 1 at the competent Customs Office and they removed the marking.

(Section 1), § 5 (1) for catch-up well, the third country customs levied a share of Customs after the in § 2 paragraph 2 records referred to, as far as the replacement goods executed in advance at the request of the Veredelers as a subsidy-eligible (section 1) has been identified. The compensation of the VAT will not be charged unless to be waste according to the General regulations.
(2) an inch is for the catch-up goods referred to in paragraph 1 to verzollende due to the proportion of waste contained in it even after the General rules to raise, so this customs levied only in so far, exceeds the proportion of customs to be collected pursuant to paragraph 1, for an equal amount of catch-up goods.

(1) Customs allowances granted for domestic goods for export or dispatch to a customs traffic, are paragraph 6 to cut, which were by the Customs Office on request as a subsidy-eligible (section 1) been labelled and used for the production of raw materials, the third country Customs (section 1) for such goods.
(2) the amount of the reduction is calculated according to § 2 para 2 to. The Minister of finance may impose by regulation for the calculation of the reduction amount of average rates.

§ 7 which is Federal Minister of finance authorized to Decree to explain provisions of this Act apply mutatis mutandis to goods of the kind referred to in the paragraphs 1, 5 and 6 for the benefits referred to in article 132 associated overseas countries and territories no. 2 and article 133 should be taken by para 2 and 3 of the Treaty claim, unless the competent authorities of the European economic community have taken a corresponding decision.

§ 8 (1) the Federal Minister of finance is authorized to regulate the procedure in detail on the implementation of this law by regulation.
(2) the Federal Minister responsible for the finance is authorized by a regulation the provisions of this law on goods for mutatis mutandis applicable to explain in article 45 para 2 of the Treaty on the accession of the Kingdom of Denmark, Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland to the European Economic Community and the European Atomic Energy Community of 22 January 1972 (Bundesgesetzbl. II p. 1125) are known and produced in the Federal Republic of Germany.
(3) the Federal Minister for finance, shall adopt the General regulations necessary for the implementation of this law and the regulations issued on the basis of this Act.

9 this Act applies in accordance with § 12 para 1 of the third of transfer Act of January 4, 1952 (Bundesgesetzbl. § I p. 1) also in the Federal State of Berlin. Regulations, which are adopted on the basis of this Act, apply in the Federal State of Berlin according to § 14 of the third of transfer Act.

§ 10 this law enters into force on January 1, 1961.

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