Re-export of non-Community goods following a suspensive arrangement with economic impact.

Member States shall put in place the necessary arrangements to ensure that any interested party, including bona fide third parties, have legal remedies without suspensive effect against a freezing order executed pursuant to Article 5, in order to preserve their legitimate interests; the action shall be brought before a court in the issuing State or in the executing State in accordance with the national law of each.

Suspensive arrangements

whereas such goods must be subject to the same suspensive arrangement as the goods from which they have been obtained;

Special provisions concerning the provision of security may be laid down in the context of a specific suspensive arrangement.

A suspensive arrangement with economic impact shall be discharged when a new customs-approved treatment or use is assigned either to the goods placed under that arrangement or to compensating or processed products placed under it.

In the cases referred to in the second sentence of the first indent of Article 4 (7), any products or goods obtained from goods placed under a suspensive arrangement shall be considered as being placed under the same arrangement.`;

Goods obtained from goods placed under a suspensive arrangement shall not be deemed to have Community status in cases of special economic importance determined in accordance with the committee procedure,`;

Cases in which non-Community goods may be placed under a suspensive arrangement with a view to non-application of commercial policy measures on exportation may be determined in accordance with the committee procedure.

Suspensive arrangements and customs procedures with economic impact

whereas, where import duties have been refunded under the drawback system, subsequent release for free circulation must nevertheless remain possible without special authorization, as is the case under the suspensive arrangement;

The customs authorities may make the placing of goods under a suspensive arrangement conditional upon the provision of security in order to ensure that any customs debt which may be incurred in respect of those goods will be paid.

Whereas measures are needed to ensure that under no circumstances goods obtained from non-Community goods placed under a suspensive arrangement enter the Community economy without import duties being paid, even if they have acquired Community origin;

placed, with a view to being subsequently re-exported, under the transit procedure, the customs-warehousing procedure, the temporary importation procedure or the inward-processing procedure (suspensive arrangement), or in a free zone or free warehouse,

shall be subject to import duties calculated in accordance with the rules applicable to the customs procedure in question or to free zones or free warehouses where they have been placed under a suspensive arrangement or in a free zone or free warehouse;

placed, with a view to being subsequently re-exported, under the Community transit procedure, the customs warehousing procedure, the temporary importation procedure or the inward processing procedure (suspensive arrangement), or in a free zone or free warehouse,

Whereas goods placed inter alia in a free zone or free warehouse, in temporary storage or under suspensive arrangements may be declared in error for a customs procedure involving the obligation to pay import duties, instead of other goods;