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Article 27 Douaneverdrag inzake de tijdelijke invoer van particuliere wegvoertuigen

Regularization of temporary importation papers

1 The guaranteeing associations shall have a period of one year from the date of notification of the non-discharge of temporary importation papers in which to furnish proof of the re-exportation of the vehicles or component parts in question under the conditions laid down in this Convention. Nevertheless, this period can come into force only as of the date of expiry of the temporary importation papers. If the Customs authorities contest the validity of the proof provided they must so inform the guarantor within a period not exceeding one year.

2 If such proof is not furnished within the time limit allowed, the guaranteeing association shall deposit or pay provisionally within a maximum period of three months the import duties and import taxes payable. This deposit or payment shall become final after a period of one year from the date of the deposit or provisional payment. During the latter period, the guaranteeing association may still avail itself of the facilities provided by the preceding paragraph with a view to repayment of the sums deposited or paid.

3 For countries whose regulations do not provide for the deposit or provisional payment of import duties, payments made in conformity with the provisions of the preceding paragraph will be regarded as final, it being understood that the sums paid may be refunded when the conditions laid down in this article are fulfilled.

4 In the case of the non-discharge of temporary importation papers, the guaranteeing association shall not be required to pay a sum greater than the total of the import duties and import taxes applicable to the vehicles or component parts not re-exported, together with interest if applicable.

Regeling
Douaneverdrag inzake de tijdelijke invoer van particuliere wegvoertuigen
Soort
Verdrag
Geldend vanaf
01-04-2015
BWB-id
BWBV0005368
Versie
2015-04-01_0

In de hele regeling · Officiële tekst op wetten.overheid.nl