Principle
1.
Standard
Temporary exportation for outward processing shall be governed by the provisions of this Annex.
Field of application
2.
Standard
National legislation shall specify the circumstances in which temporary exportation for outward processing may be allowed and shall lay down the requirements which must be met.
Notes
1.
The circumstances in which temporary exportation for outward processing is allowed may be set out in general terms and/or in detail.
2.
Temporary exportation for outward processing may be made subject to the condition that the processing operations envisaged are not detrimental to national interests.
3.
The customs authorities may require a person exporting goods temporarily for outward processing to specify the processing or manufacturing operation which the goods are to undergo abroad.
3.
Recommended practice
Temporary exportation for outward processing should not be refused solely on the grounds that the goods are to be processed in a given country.
4.
Standard
Temporary exportation of goods for outward processing shall not be restricted to the owner of the goods.
Temporary exportation of the goods
(a)
Formalities prior to temporary exportation of the goods
5.
Standard
Where temporary exportation for outward processing is subject to prior authority, national legislation shall specify the circumstances in which such authority is required and the authorities empowered to grant it.
6.
Recommended practice
Persons who carry on large-scale and continuous temporary exportation for outward processing operations involving the same type of goods should be granted a general authorization covering such operations
7.
Recommended practice
Where such action will facilitate a temporary exportation for outward processing operation or the competent authorities deem it necessary, these authorities should fix a rate of yield for that operation. The description, quality and quantity of the various compensating products shall be specified upon fixing that rate.
Notes
1.
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