Einde inhoudsopgave
Customs Convention on the A.T.A. carnet for the temporary admission of goods (A.T.A. Convention)
Article 7
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.
The guaranteeing association shall have a period of six months from the date of the claim made by the Customs authorities for the sums referred to in paragraph 1 of Article 6 of the present Convention in which to furnish proof of the re-exportation of the goods under the conditions laid down in the present Convention or of any other proper discharge of the A. T. A. carnet.
2.
If such proof is not furnished within the time allowed the guaranteeing association shall forthwith deposit, or pay provisionally, such sums. This deposit or payment shall become final after a period of three months from the date of the deposit or payment. During the latter period the guaranteeing association may still furnish the proof referred to in the preceding paragraph with a view to recovery of the sums deposited or paid.
3.
For countries whose laws and regulations do not provide for the deposit or provisional payment of import duties, payments made in conformity with the provisions of the preceding paragraph shall be regarded as final, but the sums paid shall be refunded if the proof referred to in paragraph 1 of this Article is furnished within three months of the date of the payment.