Article 10

The formal date of delivery of a consignment of ACP-India preferential sugar shall be:

• the date of presentation to customs of the consignment referred to in Article 40 of Council Regulation (EEC) No 2913/92^f1, or

• the date on which the summary declaration referred to in Article 43 of that Regulation is lodged with the customs authorities.

Proof of the formal date of delivery shall be furnished by presenting the copy of the supplementary document referred to in Article 14(1) or Article 15(2), as appropriate.

Notwithstanding the provisions of paragraph 1, where the importer provides a declaration from the master of the vessel certified by the competent port authority showing that the consignment is ready for unloading at the port concerned, the formal date of delivery shall be the date on which the consignment is ready for unloading as shown on the declaration.