Article 89: Export Drawback
- A Member State may refuse to treat as of Community origin goods which benefit from export drawback allowed by other Member States. In applying this paragraph, a Member State shall accord the same treatment to such goods consigned from all other Member States.
- Whenever a Member State intends to apply an export drawback within the meaning of paragraph 6, it shall notify COTED.
- The Member State shall, at the time of notification, set out the circumstances which justify the need to apply an export drawback, the products which will benefit therefrom, the nature and proposed duration of the measures, and such other information as COTED may prescribe from time to time.
- COTED shall give its earliest consideration to the notification referred to in paragraph 3 and make a determination of the appropriateness of the measures and, if it is not satisfied, may recommend that the Member State which intends to apply an export drawback, modify the programme.
- COTED shall review annually all export drawback programmes maintained by Member States.
- For the purposes of this Article –
(a) `export drawback’ means any arrangement for the refund or remission, wholly or in part, of import duties applicable to imported materials: provided that the arrangement, expressly or in effect, allows refund or remission if certain goods or materials are exported, but not if they are retained for home use;
(b) `remission’ includes exemption for materials brought into free ports and other places which have similar customs privileges;
(c) `duties’ means:
(i) all charges on or in connection with importation, except fiscal charges to which Article 80 applies; and
(ii) any protective element in such fiscal charges;
(d) `materials’ shall have the meaning assigned to it in Rule I of Schedule I to this Treaty.