Traduction de «régime suspensif des droits » (Français → Anglais) :

However, those rights may be infringed where, during their placement under a suspensive procedure in the customs territory of the European Union, or even before their arrival in that territory, goods coming from non-member States are the subject of a commercial act directed at European Union consumers, such as a sale, offer for sale or advertising.

Chapter II (Incurrence of excise duty, Articles 7 to 13) clarifies and specifies the rules and procedures applicable in the case of shortages and irregularities, and the conditions for the reimbursement and remission of excise duty: the occurrence of shortages under a duty suspension arrangement automatically constitutes a release for consumption (Article 7(1)); excise goods shall not be considered released for consumption in case of their total destruction or irretrievable loss, and it will no longer be necessary for the competent authorities to establish the reason for the occurrence of the shortage, in terms of fortuitous events or f ...[+++]orce majeure (Article 7(4)); Member States are competent to define the procedures for reimbursement and remission of excise duty as well (Article 8); the procedure to identify the Member State entitled to recover excise duty in case of irregularities is simplified by defining the term "irregularity" and removing the term "offence", and by generalising the rule that in that situation the release for consumption is deemed to have occurred in the Member State of dispatch (Article 9); as regards the conditions for reimbursement or remission of excise duty, the proposal lays down as a general principle that it is for Member States to determine these conditions (Article 10);

(4c) 'registered consignor' means a natural or legal person authorised by the competent authorities of the Member State of importation, under conditions fixed by those authorities, to dispatch excise goods that are subject to a duty suspension arrangement on their release for free circulation, in accordance with Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code);

This amendment is necessary: (1) to give Member States the possibility of monitoring the flows in real time and of carrying out the requisite checks where necessary (cf. Article 1(2b) of Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 ); (2) to determine precisely the transition from the suspensive warehousing arrangements or suspensive temporary storage arrangements to the suspensive arrangements on movements covered, if necessary, by a guarantee provided by another party.

Generally speaking, duties become chargeable when the products are no longer covered by the "suspension arrangements", which allow traders to manufacture, store and transport throughout the EU products subject to excise duties and to pay duties only when the products are released for consumption.

Generally speaking, duties become chargeable when the products are no longer covered by the "suspension arrangements", arrangements which allow traders to manufacture, store and transport throughout the EU products subject to excise duties and to pay duties only when the products are released for consumption.