paragraph 5.21. If the authorisation holder wants to be able
make a repayment claim when they transfer the goods, they will need
to send them using transit. For transfers to another drawback
authorisation holder only transit can be used.
If the goods will be entered in the receiving Member State
to IPR suspension, customs warehousing, free-zone or are being sent
for export from that Member State, the holder also has the option
of sending the goods using commercial documents. If commercial
documents are used, IPR liability will remain with the
authorisation holder until the goods are declared together with an
INF 7, to one of the above procedures in the receiving Member
State.
Commission Regulation 2454/93 Article 128 and Annex 68.
