Article 4 Charges on goods in free circulation

United Kingdom

Without prejudice to Annex V, Chapter 3, to the Act of Accession, and where stricter legislation does not apply at national level, the new Member States shall levy charges on holders of surplus stocks at 1 January 2007 of products in free circulation.

In order to determine the surplus stock of each holder, the new Member States shall take into account, in particular:

(a)

averages of stocks available in the years preceding accession;

(b)

the pattern of trade in the years preceding accession;

(c)

the circumstances in which stocks were built up.

The notion surplus stocks applies to products imported into the new Member States or originating from the new Member States. The notion surplus stocks applies also to products intended for the market of the new Member States.

The recording of the stocks shall be performed on the basis of the Combined Nomenclature applicable on 1 January 2007.

The amount of the charge referred to in paragraph 1 shall, for each product concerned, be equal to the amount by which the import duty applicable in the Community referred to in Article 3(1), including any applicable additional duty on 31 December 2006, exceeds the import duty applicable in the new Member State on that date, plus 20 % of that amount. The revenue of the charge collected by national authorities shall be assigned to the national budget of the new Member State.

In order to ensure that the charge referred to in paragraph 1 is correctly applied, the new Member States shall, without delay, carry out an inventory of stocks available as at 1 January 2007. To this end, they may use a system for identifying holders of surplus stocks based on a risk analysis taking due account in particular of the following criteria:

type of activity of the holder,
capacity of storage facilities,
level of activity.

The new Member States shall notify the Commission of any measures they have implemented, prior to accession, to avoid any speculative stock-piling due to their accession, in particular to monitor and track down import flows for products with high risk of stock-piling, by 1 February 2007.

The new Member States shall notify the Commission of the quantity of products in surplus stocks, except of those quantities in public stocks as referred to in Article 5, by 30 September 2007.

This article shall apply to products covered by the following CN codes:

(a)

in the case of Bulgaria:

0201 10 00, 0201 20, 0201 30 00, 0202 10 00, 0202 20, 0202 30,
0203 11, 0203 12, 0203 19, 0203 21, 0203 22, 0203 29, 0204, 0207^f1, 0209 00, 0210,
0401, 0402, 0403, 0404, 0405, 0406,
0407 00, 0408,
0703 20 00, 0711 51 00,
1001, 1002 00 00, 1003 00, 1004 00 00, 1005, 1006 10, 1006 20, 1006 30, 1006 40 00, 1007 00, 1008, 1101 00, 1102, 1103, 1104, 1107, 1108, 1109 00 00,
1501, 1509, 1510 00, 1517,
1601, 1602 32, 1602 39, 1602 41, 1602 42, 1602 49, 1602 50, 1602 90,
1702 30^f2, 1702 40^f3, 1702 90 10, 1702 90 50, 1702 90 75, 1702 90 79, 1901 90 99,
2003 10 20, 2003 10 30, 2008 20, 2008 30 55, 2008 30 75, 2009 11, 2009 19, 2009 49,
2106 90 98^f4, 2204 30, 2207 10 00, 2207 20 00, 2208 90 91, 2208 90 99, 2402.

(b)

in the case of Romania:

0201 10 00, 0201 20, 0201 30 00, 0202 10 00, 0202 20, 0202 30,
0203 11, 0203 12, 0203 19, 0203 21, 0203 22, 0203 29, 0204, 0207 13, 0207 14, 0207 26, 0207 27, 0209 00, 0210,
0401, 0402 10, 0402 21, 0402 91, 0402 99, 0403, 0404, 0405, 0406,
0407 00, 0408,
0703 20 00, 0711 51 00,
1001, 1002 00 00, 1003 00, 1004 00 00, 1005, 1006 10, 1006 20, 1006 30, 1006 40 00, 1007 00, 1008, 1101 00, 1102, 1103, 1104, 1107, 1108, 1109 00 00,
1501, 1509, 1510 00, 1517,
1601, 1602 32, 1602 39, 1602 42, 1602 50, 1602 90,
1702 30^f5, 1702 40^f6, 1702 90 10, 1702 90 50, 1702 90 75, 1702 90 79, 1901 90 99,
2003 10 20, 2003 10 30, 2008 20, 2008 30 55, 2008 30 75, 2009 11, 2009 19,
2106 90 98^f7, 2204 30, 2207 10 00, 2207 20 00, 2208 90 91, 2208 90 99.

Where a CN code covers products for which the import duty referred to in paragraph 3 is not the same, the inventory of stocks as referred to in paragraph 4 shall be made for each product or group of products subject to a different import duty.

The Commission may add products to the list set out in paragraph 5(a) and (b) or remove products from that list.

Annotations

Footnotes

f1: Except of 0207 34.
f2: Except of 1702 30 10.
f3: Except of 1702 40 10.
f4: Only for goods with a milk content of more than 40 %.
f5: Except of 1702 30 10.
f6: Except of 1702 40 10.
f7: Only for goods with a milk content of more than 40 %.