Article 254 Goods which on export benefited from measures laid down under the common agricultural policy(Article 203(6) of the Code)C1
United Kingdom
A declaration for release for free circulation relating to returned goods whose export may have given rise to the completion of formalities with a view to obtaining refunds or other amounts provided for under the common agricultural policy, shall be supported by the documents referred to in Article 253 of this Regulation and by a certificate issued by the authorities responsible for the granting of such refunds or amounts in the Member State of export.
Where the customs authorities at the customs office where the goods are declared for release for free circulation have information establishing that no refund or other amount provided for on export under the common agricultural policy has been granted, and cannot subsequently be granted, the certificate shall not be required.
Annotations
Modifications
- C1
Arts. 253-256 modified (1.8.2021) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), reg. 133AJ (as inserted by S.I. 2021/715, regs. 1, 43)