Einde inhoudsopgave
Customs Convention on the A.T.A. carnet for the temporary admission of goods (A.T.A. Convention)
Article 8
Geldend
Geldend vanaf 30-07-1963
- Bronpublicatie:
06-12-1961, Trb. 1962, 81 (uitgifte: 24-08-1962, kamerstukken/regelingnummer: -)
- Inwerkingtreding
30-07-1963
- Bronpublicatie inwerkingtreding:
29-08-1963, Trb. 1963, 128 (uitgifte: 29-08-1963, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Accijns en verbruiksbelastingen (V)
Internationaal belastingrecht (V)
Douane (V)
1.
Evidence of re-exportation of goods imported under cover of an A. T. A. carnet shall be provided by the re-exportation certificate completed in that carnet by the Customs authorities of the country into which the goods were temporarily imported.
2.
If the re-exportation of goods has not been certified in accordance with paragraph 1 of this Article, the Customs authorities of the country of importation may, even if the period of validity of the carnet has already expired, accept as evidence of re-exportation of the goods:
- (a)
the particulars entered by the Customs authorities of another Contracting Party in the A. T. A. carnet on importation or re-importation or a certificate issued by those authorities based on the particulars entered on a voucher which has been detached from the carnet on importation or on re-importation into their territory, provided that the particulars relate to an importation or re-importation which can be proved to have taken place after the re-exportation which it is intended to establish;
- (b)
any other documentary proof that the goods are outside that country.
3.
In any case in which the Customs authorities of a Contracting Party waive the requirement of re-exportation of certain goods admitted into their territory under cover of an A. T. A. carnet, the guaranteeing association shall be discharged from its obligations only when those authorities have certified in the carnet that the position regarding those goods has been regularised.