ECJ (Judgment) Article 3(2) of Regulation No 1999/85 on inward processing relief arrangements, read in conjunction with Article 3(7) of the implementing regulation, Regulation No 3677/86, must be interpreted as meaning that where, in the context of a job processing contract between a principal and an operator, both of whom are established within the Community, for the processing of non-Community goods, the operator submits the application for authorization to the competent customs authorities, that application must be submitted on behalf of the principal. The competent customs authority must be able to seek from the principal evidence that the economic conditions to which the issue of authorization is subject have been fulfilled and every guarantee which it considers necessary to that end.
Citations:
C-291/91, [1993] EUECJ C-291/91
Links:
Statutes:
European
Updated: 01 June 2022; Ref: scu.160815