Article 5 Suspensive regime
United Kingdom
By way of derogation from Chapter 5 of Annex IV to the Act of Accession and from Articles 20 and 214 of Council Regulation (EEC) No 2913/92f1, products falling within CN codes 1701, 1702, 1704, 1904, 1905, 2006, 2007, 2009, 2101 12 92, 2101 20 92, 2105 and 2202 except those listed in Article 4(5) of Commission Regulation (EC) No 1972/2003, shall be subjected to the erga omnes import duty rate, including any additional import duty applicable on the date of release for free circulation, provided that:
before 1 May 2004, they have been in free circulation in the Community as constituted on 30 April 2004 or in a new Member State and;
on 1 May 2004, they are:
- (i)
in temporary storage, or
- (ii)
under one of the customs treatments or procedures referred to in Article 4(15)(b) and Article 4(16)(b) to (g) of Regulation (EEC) No 2913/92 in the Community, or
- (iii)
in transport after having been subject to export formalities within the enlarged Community.
This first subparagraph shall not apply to products, with the exception of refined beet C sugar, C isoglucose syrup and C inulin syrup falling within CN codes 1701 99 10, 1701 99 90, 1702 30 10, 1702 40 10, 1702 60 10, 1702 90 30, 1702 60 80 and 1702 90 80 respectively, exported from the Community of Fifteen if the importer gives evidence that no export refund has been sought for the products of the country of export. Upon the importer's request, the exporter shall arrange to obtain an endorsement by the competent authority on the export declaration that an export refund has not been sought for the products of the country of export.
By way of derogation from Chapter 5 of Annex IV to the Act of Accession and from Articles 20 and 214 of Regulation (EEC) No 2913/92, products falling within CN codes 1701, 1702, 1704, 1904, 1905, 2006, 2007, 2009, 2101 12 92, 2101 20 92, 2105 and 2202 except those listed in Article 4(5) of Regulation (EC) No 1972/2003, coming from third countries shall be subjected to the import duty, including any additional import duty, applicable on the date of release for free circulation, provided that:
they are under inward processing referred to in Article 4(16)(d) or temporary admission referred to in Article 4(16)(f) of Regulation (EEC) No 2913/92 in a new Member State on 1 May 2004;
they are released for free circulation on or after 1 May 2004.