Share Customs Act

Original Language Title: Anteilzollgesetz

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Shareholding Act (AZG)

Non-official table of contents


Date of expend: 27.12.1960

Full quote:

" Shareholding law of 27. December 1960 (BGBl. 1082), as last amended by Article 5 of the Law of 3. August 1973 (BGBl. I p. 940) "

:Last modified by Art. 5 G v. 3.8.1973 I 940

For details, see the Notes


(+ + + text evidence application: 8.8.1973 + + +)
heading for the stand: Original heading " Law on the implementation of Article 10 (2) of the Rome Convention of 25 November 2000. The Treaty establishing the European Economic Community, signed in March 1957, was signed in accordance with the provisions of the Treaty establishing the European Community § 2 para. 4 G v. 10.7.1958 114-2 simplified in "Shareholcustoms law (AZG)" unofficial table of contents

§ 1

If for refined customs or replacement goods in a Member State of the European Economic Community referred to in Article 9 (2) of the Treaty establishing the European Economic Community (Bundesgesetzbl. 1957 II p. 753)-EEC Treaty-mentioned advantages, although customs goods for which these advantages do not apply (third country szollgut) are to be used for the processing of the goods, the third country customs duty shall be subject to the following conditions: (share duty). Non-official table of contents

§ 2

(1) The customs debt is incurred by the customs office providing the refined customs goods or substitutes referred to in § 1 of this article. Export or to a new customs service and shall be deemed to be eligible (§ 1) at the request of the admirer. The debtor is the compensating person.(2) The share duty shall be determined on the basis of the nature and quantity of the third country szollard referred to in Article 1 at the time of the application for processing for processing, in accordance with its value to be determined in accordance with the provisions relating to the value of the customs value and in accordance with the value of the value to be determined by the Commission of the European Economic Community on the basis of the second subparagraph of Article 10 (2). 2 of the EEC Treaty. These rates and the date from which they are to be applied shall be disclosed in the Bundesgesetzblatt (Federal Law Gazproc).(3) In the case of waste of the refined customs or substitute goods referred to in paragraph 1, an inch shall be collected in accordance with the general rules only to the extent that it exceeds the percentage of the waste referred to in paragraph 2 for that waste. Non-official table of contents

§ 3

(1) The share price is in each case in connection with the settlement of the processing traffic in the competent customs office.(2) Payment delay shall not be granted. Non-official table of contents

§ 4

The share price may be issued, refunded or credited at the request of the compensating person, if that is the case in accordance with § 2 para. 1 shall be presented at the competent customs office and the goods shall be removed from the customs office in question or substitute good. Non-tampering table of contents

§ 5

(1) For up-to-date goods, which is third country szollgut (§ 1), a share in accordance with the sentences referred to in § 2 para. 2 , insofar as the substitute material carried out in the anticipation has been marked as being advantageous (§ 1) at the request of the compensating person. The turnover tax shall not be levied unless it is to be levied on waste under the general rules.Where, in respect of the quantity of waste to be collected in accordance with paragraph 1, an inch is to be levied in accordance with the general provisions on account of the percentage of waste contained in it, this duty shall be levied only in so far as it is the same as that referred to in paragraph 1 for an identical quantity Shares to be collected exceed the amount of shares to be collected. Non-official table of contents

§ 6

(1) Customs allowances granted for goods to be exported or dispatching to a customs service shall be subject to: To reduce such goods, which have been identified by the customs office as being capable of being discounted (§ 1) on request and which have been used for the production of raw materials originating in third countries (§ 1). (2) The amount of reduction shall be due in accordance with Article 2 (2). . The Federal Minister of Finance can set average rates by means of a legal regulation for the assessment of the reduction amount. Non-official table of contents

§ 7

The Federal Minister of Finance is authorized to apply the provisions of this law by means of a decree-law to be declared applicable in respect of goods of the type referred to in Articles 1, 5 and 6 for which the benefits provided for in Articles 132 (2) and 133 (2) and (3) of the EEC Treaty in the associated overseas countries and territories are subject to the , provided that the competent institutions of the European Economic Community have taken a decision in this regard. Non-official table of contents

§ 8

(1) The Federal Minister of Finance is authorized to implement this law by means of a legal regulation. Procedures in detail.(2) The Federal Minister for Finance shall be empowered to declare, by means of a legislative decree, the provisions of this Law applicable to goods for the purpose referred to in Article 45 (2) of the Treaty on the Accession of the Kingdom of Denmark, The Kingdom of Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland to the European Economic Community and to the European Atomic Energy Community of 22 October 2008 January 1972 (Bundesgesetzbl. II p. 1125) and are manufactured in the Federal Republic of Germany.(3) The Federal Minister of Finance shall adopt the general administrative provisions necessary for the implementation of this Act and of the legal regulations adopted pursuant to this Act. Non-official table of contents

§ 9

This law applies in accordance with Section 12 (1) of the Third Transfer Act of 4. January 1952 (Bundesgesetzbl. I p. 1) also in the Land of Berlin. Legal orders issued pursuant to this Act shall apply in the Land of Berlin pursuant to Section 14 of the Third Transfer Act. Non-official table of contents

§ 10

This law occurs on the 1. January 1961 in force.