Section 1

Non-Community goods which, having originally been exported as Community goods from the customs territory of the Community, are returned to that territory within a period of three years and declared for release for free circulation shall, at the request of the person concerned, be granted relief from import duties. The three-year period referred to in paragraph 1 may be exceeded in order to take account of special circumstances. Where, prior to their export from the customs territory of the Community, the returned goods had been released for free circulation duty-free or at a reduced rate of import duty because of a particular end-use, relief from duty under paragraph 1 shall be granted only if they are to be released for free circulation for the same end-use. Where the end-use for which the goods in question are to be released for free circulation is no longer the same, the amount of import duty shall be reduced by any amount collected on the goods when they were first released for free circulation. Should the latter amount exceed that levied on the release for free circulation of the returned goods, no repayment shall be granted. Where Community goods have lost their customs status as Community goods pursuant to Article 102(b) and are subsequently released for free circulation, paragraphs 1, 2 and 3 of this Article shall apply mutatis mutandis. The relief from import duties shall be granted only if goods are reimported in the state in which they were exported. Relief from import duties provided for in Article 130 shall not be granted in the following cases: goods exported from the customs territory of the Community under the outward-processing procedure, unless one of the following applies: those goods remain in the state in which they were exported; the rules adopted in accordance with Article 134 allow for this; goods which have benefited from measures laid down under the common agricultural policy involving their export out of the customs territory of the Community, except where the rules adopted in accordance with Article 134 allow for this. Article 130 shall apply mutatis mutandis to processed products which were originally re-exported from the customs territory of the Community subsequent to an inward-processing procedure. At the request of the declarant and provided he submits the necessary information, the amount of import duty on the goods covered by paragraph 1 of this Article shall be determined in accordance with Article 53(3). The date of acceptance of the re-export notification shall be regarded as the date of release for free circulation. The relief from import duties provided for in Article 130 shall not be granted for processed products which were exported in accordance with Article 142(2)(b), unless it is ensured that no goods will be placed under the inward-processing procedure.

← CHAPTER 2 · All articles · Article 130 →

Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.