Article 3 Suspensive regime

By way of derogation from Annex V, Chapter 4, to the Act of Accession and from Articles 20 and 214 of Regulation (EEC) No 2913/92 products listed in Article 4(5) of this Regulation, which before 1 January 2007 have been in free circulation in the Community of Twenty-five or in a new Member State and on 1 January 2007 are in temporary storage or under one of the customs treatments or procedures referred to in Article 4(15)(b) and Article (16)(b) to (g) of Regulation (EEC) No 2913/92 in the enlarged Community, or which are in transport after having been the subject of export formalities within the enlarged Community shall, where a customs debt on importation is incurred, be charged with the import duty in accordance with Annex I to Council Regulation (EEC) No 2658/87^f1 applicable on the date of the incurrence of the customs debt, and with additional duties, when applicable.

The first subparagraph shall not apply to products exported from the Community of Twenty-five if the importer gives evidence that no export refund has been sought for the products of the Member State 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 Member State of export.

By way of derogation from Annex V, Chapter 4, to the Act of Accession and from Articles 20 and 214 of Regulation (EEC) No 2191/92 products listed in Article 4(5) of this Regulation coming from third countries which are under inward processing referred to in Article 4(16)(d) of Regulation (EEC) No 2913/92 or temporary admission referred to in Article 4(16)(f) of that Regulation in a new Member State on 1 January 2007, shall where a customs debt on importation is incurred, be charged with the import duty in accordance with Annex I to Council Regulation (EEC) No 2658/87 applicable at the date of the incurrence of the customs debt, and with additional duties, when applicable.