Article 8 Suspensive regime

By way of derogation from Section 4 of Annex V 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 Commission Regulation (EC) No 1683/2006, which before 1 January 2007 have been in free circulation in the Community as constituted on 31 December 2006 or in Bulgaria or Romania, 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 (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 part two of Annex I to Council Regulation (EEC) No 2658/87^f1 as applicable on the date of the incurrence of the customs debt, including additional duties, where applicable.

The first subparagraph shall not apply to products exported from the Community as constituted on 31 December 2006 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 Section 4 of Annex V 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 Commission Regulation (EC) No 1683/2006, coming from third countries and 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 Bulgaria or Romania on 1 January 2007, shall where a customs debt on importation is incurred, be charged with the import duty in accordance with part two of Annex I to Regulation (EEC) No 2658/87 as applicable at the date of the incurrence of the customs debt, including additional duties, where applicable.