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Commission Regulation (EEC) No 120/89Show full title
Commission Regulation (EEC) No 120/89 of 19 January 1989 laying down common detailed rules for the application of export levies and charges on agricultural products
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- Revised 01/07/20130.65 MB
- Revised 01/01/20070.08 MB
- Revised 01/05/20040.06 MB
- Revised 23/11/19960.06 MB
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Changes over time for: Article 4
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- Regulation revoked by 2023 c. 28 Sch. 1 Pt. 2
Article 4U.K.
1.Except where the export levy is fixed in advance or determined under a tendering procedure, the levy rate applicable shall be that in force on the date on which the customs authority accepts the export declaration relating to the products on which export levies are chargeable. From the time of such acceptance the products shall remain under customs control until they leave the customs territory of the Community.
However, save in case of force majeure:
where the products concerned leave the customs territory of the Community after the 60th day from the day on which the export declaration was accepted,
or
in cases where proof of exit from the customs territory of the Community is not furnished within a period of 12 months from the date on which the export declaration was accepted,
the export levy rate chargeable shall be the highest of the rates in force during the period from the date of acceptance of the export declaration to the date on which the products leave the customs territory of the Community; where a rate fixed in advance higher than the highest rate was applicable that rate shall be chargeable.
For the purposes of the foregoing subparagraph, no account shall be taken of any export refund fixed during the said period.
Proof of exit from the customs territory of the Community shall be furnished in accordance with the same procedure as that applying to refunds. Where such proof is not furnished within a period of 12 months from the date on which the export declaration was accepted, the date of exit from the Community's customs territory shall be regarded as being the last day of that period.
2.The date on which the export declaration is accepted shall be the operative date for determining the quantity, nature and characteristics of the product to be exported.
3.For the purposes of this Article, the highest rate of export levy shall be the amount of the export levy:
expressed in ecus,
which is the highest for the product and destination concerned for the period over which the rates are compared.
4.An export levy determined under a tendering procedure shall be a levy fixed in advance.
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