Legal provisions of COM(2021)392 - Temporary suspension of autonomous Common Customs Tariff duties on imports of certain industrial products into the Canary Islands

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Article 1

From 1 January 2022 to 31 December 2031, the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013, applicable to imports into the Canary Islands of capital goods for commercial or industrial use, currently falling under the CN codes listed in Annex I to this Regulation, shall be suspended in full.

Those capital goods shall be used in accordance with the relevant provisions of Regulation (EU) No 952/2013 and of Regulation (EU) 2015/2447 for a period of at least 24 months after their release into free circulation by economic operators located in the Canary Islands.

Article 2

From 1 January 2022 to 31 December 2031, the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013, applicable to imports into the Canary Islands of raw materials, parts and components, currently falling under the CN codes listed in Annex II to this Regulation, and used for industrial transformation or maintenance in the Canary Islands, shall be suspended in full.

Article 3

The suspension of duties referred to in Articles 1 and 2 shall be subject to end-use customs supervision in accordance with Article 254 of Regulation (EU) No 952/2013.

Article 4

1. Where the Commission has reason to believe that any suspension laid down in this Regulation has led to a deflection of trade for a specific product, it shall be empowered to adopt implementing acts in order to temporarily withdraw the suspension with regard to that product for a period not longer than 12 months. Such implementing acts shall be adopted in accordance with the examination procedure referred to in Article 5(2).

Import duties for products for which the suspension has been temporarily withdrawn shall be secured by a guarantee, and the release of the products concerned for free circulation in the Canary Islands shall be conditional upon the provision of such guarantee.

2. Where the Council decides, in accordance with the procedure laid down in the Treaty, within the 12-month period referred to in paragraph 1, that the suspension is to be definitively withdrawn, the amounts of duties secured by guarantees shall be collected definitively.

3. Where the Council has not adopted a decision that the suspension should definitively be withdrawn within the 12-month period referred to in paragraph 2, the guarantees shall be released.

Article 5

1. The Commission shall be assisted by the Customs Code Committee, established by Article 285(1) of Regulation (EU) No 952/2013.

2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

Article 6

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2022.

This Regulation shall be binding in its entirety and directly applicable in all Member States.