![]() (a) The exporter of the goods, if that exporter is located in the Republic (b) the agent in the Republic of the exporter, if that exporter is not located in the Only the following persons may, subject section 165(2), submit clearanceĭeclarations to clear goods for export under the outward processing procedure:333 Persons entitled to submit clearance declarations for export of goods for outward processingĤ59. Goods, those goods could be verified as compensating products obtained from (d) measures have been taken to ensure that when goods are cleared for home useĪs outward processed compensating products obtained from the exported (ii) gives security for the payment of any export tax that may become Referred to in paragraph (a) or determined in terms of any other Sating products obtained from those goods, including requirements andĬonditions as may be prescribed by rule, specified in a tax levying Act Processing of goods and the importation of outward processed compen. (i) undertakes to comply with the requirements applicable to the outward (c) the person who clears the goods for outward processing. (iii) determined in terms of any other applicable legislation (ii) specified in a tax levying Act referred to in paragraph (a) or Of that class or kind have been complied with, including requirements and (b) the requirements applicable to the clearance for outward processing of goods See also section 361(2)(b)(iii) which states that Chapter 16 applies to goods destined for export In the case of an inconsistency between a provision of this Chapter and a general provisionĬontained in Chapter 4 or 7 the provision of this Chapter prevails. For tax status of goods under the outward processing procedure, see section 150.ģ31. Goods that may be cleared for outward processing ģ30. (a) those goods are of a class or kind authorised in any of the tax levying Acts as Goods may be cleared for outward processing only if. Outward processing in accordance with Chapter 16332 read with section 456(a).Ĭonditions for clearance of goods for outward processing 458. ![]() Goods to be cleared for outward processing must be cleared for export for (b) imported goods for home use as outward processed compensating products.Ĭlearance and release of goods for outward processingĬlearance of goods for outward processing procedureĤ57. (a) goods for export for outward processing and Processing procedure,331 including to the clearance and release of. Qualified or deviated from in this Chapter, apply to all goods under the outward Chapters 4 and 7, except insofar as a provision of those Chapters is modified, Procedure is interrupted by an occurrence referred to in section 109(2).Ĥ56. (2) The outward processing procedure ends before its completion if completion of the ![]() Released for home use as outward processed compensating products. ![]() Products obtained from those goods are imported into the Republic and cleared and (b) The outward processing procedure is, subject to subsection (2), completed when (1) (a) Goods come under the outward processing procedure when the goods areĬleared for export under the outward processing procedure. (2) The outward processing procedure is available only for goods referred to inĬommencement and completion of outward processing procedureĤ55. Republic and cleared and released for home use under this procedure as (b) products obtained from the processing of those goods to be imported into the (a) goods to be exported from the Republic under this procedure for processing (1) Outward processing is a customs procedure that allows. The purpose of this Chapter is to regulate the outward processing procedure. Special export regulations are not invalidated by the outward processing procedure, e.g. If these conditions are not met, an authorisation is granted on the basis of the principle of identity. The authorisation is granted on the basis of the principle of equivalence, provided that the nature and quality of the goods is proven and there is no risk of deception for the consumer, for example. The authorisation is granted if the applicant is registered or resident in the customs territory. In case of replacement, the goods must be of the same quantity, nature and quality.įor outward processing, an authorisation from the customs administration is required. The exported goods are replaced abroad by foreign goods. The physically identical goods must be re-imported. These are then re-imported into Switzerland. Outward processing traffic is used for the temporary export of goods for processing or repair.
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