The main amendments in the new Order cover the following aspects:
- The responsibilities of titleholders of decisions approving the stock records for storage of non-Union goods in free zones are now listed, namely:
- to make sure that the goods placed under the free zone customs procedure are not unlawfully removed from customs supervision;
- to fulfil their duties arising from the storage of the goods;
- to notify in writing the customs office of any missing goods;
- to inform the customs office on any changes of the obligations stipulated in the request for approval of the stock records.
- The cases when a decision approving the stock records can be cancelled are now listed, namely:
- when the decision was made based on incomplete or inaccurate information;
- when the titleholder of the decision knew or should have known that the information was incomplete or inaccurate;
- when the decision would have been different if the information had been complete and accurate.
- Also, the Order prescribes measures regarding the approvals and decisions issued by the customs offices pursuant to the provisions in force before 4 October 2016 (i.e. those in Order No. 7394/2007), as follows:
- construction permits in a free zone will remain valid;
- decisions approving stock records, issued prior to 4 October 2016, will be reassessed, with the reassessment decisions to be made by the relevant customs offices by 1 May 2019.
[Source: Official Gazette No 750 of 19 September 2017]
Decisions approving the stock records for storage of non-Union goods in free zones can be cancelled in specific cases.
Also, decisions approving the stock records, issued prior to 4 October 2016, will be reassessed by the customs authorities.