Declaring export restrictions in the export declaration

Transcription

1 1 (7) Export customer bulletin 16 tulli.fi version 3.2, 16 August 2016 replaces version 3.1, 10 June 2016 Declaring export restrictions in the export declaration Customer bulletin No 16 version 3.2 changes compared to version 3.1: Document codes in accordance with the EU regulation on shipments of waste have been added to table 1 A new negative condition code for goods other than those referred to in the EU regulation on shipments of waste has been added to table 3 1 General The person drafting the export declaration must ensure that any export restrictions are followed and that the restrictions applying to the goods are entered properly in the export declaration. Customs export system will verify the restrictions and other measures that apply to the declared commodity code directly from the TARIC database, which is maintained by the European Commission. If the restrictions that may apply to the goods have not been declared, the system will reject the export declaration. An export restriction or ban may be based on EU or national provisions. There are also various authorisation measures, sanctions and bans to control export mainly to warring countries. 1 Principles of declaring export restrictions The additional codes and condition codes that apply to EU restrictions can be checked from the TARIC database of the EU under each commodity code at tulli.fi (businesses > eservices > web services > Web Export) If the commodity code could be subject to an export authorisation or restrictions, Customs export system will reject the export declaration if these restrictions have not been taken into account in the declaration. Message declarants declare the export restrictions and bans using codes: FIXAN is declared as the additional statement code the condition code specified for each restriction is declared as the additional information on the additional statement code If there are no restrictions that apply to the commodity code, restriction codes may not be declared. Message declarants must also fill in the section labelled additional code of commodity code, which specifies the measures under the condition code that will be applied to the goods in question. The condition codes required by the message declarants are specified in section 3, table 1. The message fields where the codes are declared are specified in more detail in section 3 of this bulletin. A declarant using Customs Web Export service can see the possible measures and restrictions specified for each commodity code as well as the various related measures that may become applicable by clicking the button for "Search additional information on commodity code. The web declarant will choose the applicable measures directly from the alternatives shown on screen and does not need to separately fill in the restriction-related codes in the declaration. If an export authorisation (or some other documentation) must be presented to Customs for the goods, both message and web declarants will have to present the authorisation as a goods item-specific additional document. The condition code for the restriction will be entered as the document, as described in section 1. In addition to this, the date and the number of the authorisation will be declared.

2 2 (7) 2 Export restrictions Customs supervises the following export restrictions: ozone-depleting substances endangered species and their derivative products in accordance with the CITES Convention species under the Finnish Nature Conservation Act international waste transports hazardous chemicals dual-use items crude diamonds narcotic substances precursors of narcotic substances firearms, firearm parts and ammunition defence materiel instruments of torture cultural goods radioactive substances conformity of fruit and vegetables fishery products international sanctions Most of these export restrictions involve a document, that is, an export authorisation or an export licence, which is required for the goods to be placed under the export procedure. There is no separate paper document for hazardous chemicals, only an approved export number. Below are the export restrictions that have documents or numbers as well as the condition codes for the restrictions that are also used as document codes. Table 1: The export restrictions from the EU s TARIC database as well as their document codes, that is, condition codes: CITES (endangered plants and animals) Ozone-depleting substances Ozone-depleting substances / goods including or based on substances that weaken the ozone layer meant to be used as raw-materials or for laboratory or analysis purposes, commodity code Dual-use items The export of dual-use items with Union General Export Authorisations in accordance with EU Regulation (EC) No 1232/2011 (for now, the codes are national and not from TARIC) EU001 (General Authorisation USA, Australia, Japan, Canada, Norway, Switzerland, Liechtenstein and New Zealand) EU002 (General Authorisation concerning certain product categories to certain countries of destination) EU003 (Export of certain product categories after repair or replacement to certain countries of destination) EU004 (Temporary export of certain product categories for exhibitions or fairs to certain countries of destination) EU005 (export of certain dual-use telecommunications items to certain countries of destination) EU006 (export of certain dual-use chemical items to certain countries of destination) Crude diamonds Precursors of narcotic substances Export authorisation for goods that can be used for torture or some other cruel, inhuman or degrading treatment or punishment (the Anti-Torture Regulation) C400 E013 L136 X002 5EU1 5EU2 5EU3 5EU4 5EU5 5EU6 C034 X035 E990

3 Items according to the Anti-Torture Regulation used either exclusively for public display in a museum in view of their historical significance (require export authorisation) or as medical-technical goods (no separate authorisation) (the Anti-Torture Regulation) EU export authorisation for cultural goods Hazardous chemicals (appendix I) Hazardous chemicals (appendix V) Illegal, undeclared and unregulated fishing Export authorisation for firearms, parts of firearms and ammunition. Commercial export with a commercial export authorisation granted by the National Police Board; temporary private export for a sporting or hunting event with a firearm possession permit granted by the applicant s local police department / with a European Firearms Pass; permanent private export with an export authorisation granted by the National Police Board Export authorisation for goods whose trade to Iran, Syria, Libya, North Korea, Myanmar, Ivory Coast, Uzbekistan, Zimbabwe and Russia is restricted Decision of the Finnish Environment Institute on shipments of waste, enclosed with a stamped notification document (C669) and movement document (C670) Movement document set out in Annex IB of the regulation on shipments of waste Notification document set out in Annex IA of the regulation on shipments of waste 3 (7) Y905 E012 Y915 Y919 C673 E020 C052 C672 C670 C669 Table 2: Export restrictions and their codes according to the national restriction table: Authorisation for radioactive substances granted by the Radiation and Nuclear Safety Authority 5008 (STUK) Authorisation for gas sprays granted by the National Police Board 5016 Export authorisation for defence materiel; individual transfer licence for defence materiel 5007 to Norway, Iceland or Liechtenstein; global transfer licence for defence materiel to Norway, Iceland or Liechtenstein Export of defence materiel to Norway, Iceland or Liechtenstein with a general transfer licence from the Ministry of Defence 5027 Export licence for narcotics granted by the Finnish Medicines Agency Fimea 5021 Certificate of conformity for fruit and vegetables 5002 Certificate of conformity for fresh citrus fruit 5019 National export authorisation for cultural goods 5003 Export authorisation for species under the Nature Conservation Act, issued by a Centre for 5005 Economic Development, Transport and the Environment. 3 Negation codes for export restrictions and export bans One commodity code may include both goods to which export restrictions or bans apply and goods to which they do not apply. For goods to which the export restrictions or bans do not apply, so-called negative condition codes (in the form Y9xx) and negative additional codes (3201, 4099, 4999) have been established in the EU s TARIC database. By using these codes in the export declaration, the declarant shows that even though the commodity code is subject to export restrictions or bans, they do not apply to the goods in question. Table 3: Negative condition codes Declared goods do not belong to the Washington Convention (CITES) Product not included in the dual use list Goods other than those described in the OZ footnotes linked to the measure The goods are not included in the EU list of cultural goods Goods other than those described in the TR footnotes linked to the measure Goods other than those described in the TR footnotes linked to the measure (708) Y900 Y901 Y902 Y903 Y904 Y906

4 Although the goods are items according to the Anti-Torture Regulation, they will be used by military or civil personnel of a Member State, if such personnel is taking part in an EU or UN peace keeping or crisis management operation in the third country of destination, or in an operation based on agreements between Member States and third countries in the field of defence Although the goods are items according to the Anti-Torture Regulation, they are exported to the following territories of Member States: Greenland, New Caledonia and Dependencies, French Polynesia, French Southern and Antarctic Territories, Wallis and Futuna Islands, Mayotte, St Pierre and Miquelon, Büsingen. Additional condition: the goods are used by an authority in charge of law enforcement in both the country or territory of destinatio n and the metropolitan part of the Member State to which that territory belongs The declared goods are not concerned by Regulation (EC) No. 1984/2003 on a system for the statistical monitoring of trade in bluefin tuna, swordfish and bigeye tuna Product not subject to Regulation (EC) No 689/2008 on the export and import of dangerous chemicals, Annex I Product not subject to Regulation (EC) No 689/2008 on the export and import of dangerous chemicals, Annex V Goods other than those described in the footnotes linked to the measure, related to the export control of sanctions concerning goods whose trade e.g. to Iran, Syria, Libya, North Korea, Myanmar, Ivory Coast, Uzbekistan, Zimbabwe and Russia is restricted Goods other than those described in the footnotes linked to the measure (Arms and related materiel of all types, including weapons and ammunition, military vehicles and equipment, paramilitary equipment, and spare parts for the aforementioned) Related to the sanctions against Russia. Goods temporarily exported by representatives of the United Nations, of the European Union, of the media or similar for their personal use only Goods temporarily exported for exclusively private use by representatives of the UN, the EU or the press, to which the prohibition related to the export control of sanctions for goods whose trade to several countries is restricted shall not be applied. These countries include, among others, Iran, Syria, Libya, North Korea, Myanmar, Ivory Coast, Uzbekistan, Zimbabwe and Russia. The prohibition shall not apply to protective clothing, including flak jackets and military helmets, temporarily exported to Russia by United Nations personnel, personnel of the European Union, the Community or its Member States, representatives of the media and humanitarian and development workers and associated personnel for their personal use. Other than cat and dog fur as mentioned in Regulation (EC) No 1523/2007 (OJ L 343 of 27 December 2007); the import and export of cat or dog fur and products containing such fur is prohibited according to the aforementioned EU Regulation. The goods are not the type of waste referred to in the regulation on shipments of waste (EC) No 1013/2006 Goods other than metallic mercury or certain mercury compounds and mixtures of metallic mercury as mentioned in Regulation (EC) No 1102, which are subject to an export prohibition Export for research and development, medical or analysis purposes, in which case the export ban concerning metallic mercury and certain mercury compounds and mixtures as mentioned in Regulation 1102/2008 is not applied. Fishery products that are not covered by the EU regulations on illegal fishing (1005/ 2008 and 1010/ 2009), such as freshwater fishery products, aquaculture products obtained from fry or larvae, ornamental fish. Product not subject to the provisions of Regulation (EU) No 258/2012 for export of firearms, their parts and components or ammunition Goods not covered by the provisions of Regulation (EU) 1332/2013. (Regulation on restrictive measures concerning Syrian cultural goods) Goods exported to elsewhere in Ukraine than Crimea or Sevastopol. 4 (7) Y907 Y908 Y909 Y916 Y917 Y920 Y921 Y922 Y923 Y924 Y925 Y927 Y934 Y935 Y938

5 Applicable only to the goods under CN codes , and , listed in Regulation (EU) No 833/2014, Annex II, that are not intended for such purposes in Russia that are prohibited by the restrictive measures. Prohibited purposes refer to deep water oil exploration and production, Arctic oil exploration and production, or shale oil projects. The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in North Korea or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff. 5 (7) Y939 Y946 The relevant competent authority of a Member State may authorise a transaction with regards to goods, provided that the goods are for humanitarian purposes (related to the sanctions against North Korea) Y947 Table 4: Negative additional codes for commodity codes Import/export control is not applied to the goods (mixtures of narcotics precursors that do not have 3201 their own commodity code) The goods are not subject to restrictions according to Regulation (EC) No 1210/2003 OJ L 169 regarding Iraqi cultural property The goods are not mentioned in Regulation (EC) No 1005/2009, that is, goods and substances that do not contain ozone-depleting substances. This negative additional code for the ozone restriction applies to the following commodity codes: Chapter 32, , chapter 39, , , chapter 86, , , Chapter 89. As for the other commodity codes that are subject to the ozone restriction, the negative condition code 4999 Y902 shall be used as negation code. 4 Instructions to message declarants 5.1 Goods subject to export restrictions For EU restrictions, the additional statement code FIXAN is declared in goods item data and, following that, as additional information, the measure code related to the export restriction, which is the same as the document code presented in section 1. For both EU restrictions and national restrictions, the export authorisation s document code as well as the authorisation number and date are declared as Produced documents/certificates (document code, number and date). If the commodity code has an additional code in accordance with TARIC, it will be declared after the 8 - digit TARIC code, that is, the commodity code (TARIC additional code). Examples: CITES goods: o Additional statement: code FIXAN, additional information C400 o Produced documents/certificates: C 400, authorisation number, authorisation date Dual-use items: o Additional statement: code FIXAN, additional information X002 o Produced documents/certificates: X002, authorisation number, authorisation date Dual-use items, export with Union General Export Authorisation (EU001 EU006) o Additional statement: code FIXAN, additional information X002 o Produced documents/certificates: 5EU1( 6), EU (=authorisation number), date of authorisation (= export date) o

6 Firearms: o Additional statement: code FIXAN, additional information E020 o Produced documents/certificates: E020, authorisation number, authorisation date Radioactive substances: o Produced documents/certificates: 5008, authorisation number, authorisation date Finnish cultural goods: o Produced documents/certificates: 5003, authorisation number, authorisation date 6 (7) 5.2 Cases where the export restriction does not apply to goods whose commodity code may be subject to a restriction As described in section 4, it is possible that export restrictions do not apply to some goods despite their commodity code. In such cases, however, additional statement code FIXAN is declared and, following that, as additional information, the negation code related to the export restriction in accordance with section 4. In such cases, no Produced documents/certificates are declared. If the commodity code has an additional code in accordance with TARIC, it will be declared after the 8- digit TARIC code, that is, the commodity code (TARIC additional code). Examples: Leather watch straps under commodity code , which may be subject to, for example, a CITES restriction, an export restriction concerning Iraqi cultural goods, or an export restriction concerning EU cultural goods, while, in fact, the watch straps are such that none of these restrictions apply to them. o Additional statement: code FIXAN, additional information Y900 (the declared goods do not belong to the Washington Convention (CITES)) o Additional statement: code FIXAN, additional information 903 (the goods presented to Customs are not included in the EU list of cultural goods) o TARIC additional code: 4099 (the declared goods are not Iraqi cultural property) The text in parentheses following the code is not declared. Welding apparatus under commodity code that may be considered dual-use items and that, when exported to Iran or North Korea, could be subject to sanctions concerning military items and technology, but the welding apparatus is not affected by either restriction. o Additional statement: FIXAN, additional information Y901 (the goods are not in the dualuse list) o Additional statement: FIXAN, additional information Y920 (other than goods described in footnotes related to measures MG and TM (export control on goods whose trade e.g. to Iran, Syria, North Korea, Myanmar, Ivory Coast, Uzbekistan and Zimbabwe is restricted)) The text in parentheses following the code is not declared. If a commodity code contains both goods subject to authorisation and goods not subject to authorisation, these two types of goods have to be declared as separate items. 5.3 Declaring exports not subject to the export restrictions in the national restriction table The export restrictions in the national restriction table do not have negation codes like the export restrictions in the EU s TARIC database. Export of goods subject restrictions is declared in accordance with section 5.1, meaning that the correct document code (=measure code) is declared. When declaring exports that are not subject to the export restrictions in the national restriction table, however, nothing related to export restrictions is declared. 5.4 Authorisation entries and processing of authorisations at Customs By using negation codes, operators express their stand on whether any restrictions apply to the export goods and declare to Customs that the goods are not subject to restrictions. If no appropriate export authorisation has been declared in an export declaration that has already been released for the export procedure, Customs will not accept a correction request concerning it instead, the declaration must be

7 7 (7) cancelled. Also, Customs will not process export authorisations or make entries to them after the goods can no longer be inspected. 5.5 Declarations submitted under the fallback procedure Under the fallback procedure, export declarations can be submitted with forms described in export customer bulletin 37. When using the fallback procedure form, the ESS or SAD additional statement code and its additional information are declared in box 44. If an additional code in accordance with a TARIC commodity code is linked to the restriction, it must be declared in box 33 after the actual commodity code. 6 More information 6.1 DDS system Valid export restrictions in the EU s TARIC database can be checked using the Commission s DDS system at the following address: