INFORMATION ON GREEK LAW REGARDING

UNCLAS SECTION 01 OF 02 ATHENS 000828

SIPDIS

STATE PASS USTR FOR MARK MOWREY, MATT RHODE, TED POSNER

USEU FOR USTR/CHRIS WILSON

USDOC FOR DONALD CALVERT

E.O. 12356: N/A
TAGS: ETRD EU GR
SUBJECT: INFORMATION ON GREEK LAW REGARDING
APPEALS FROM CUSTOMS DECISIONS

REF: STATE 34343


1. The following information is keyed to reftel questions
regarding appeals from Greek Customs decisions.


2. Greek Customs procedures are governed by Greek national
law 2960 of 2001, which is harmonized to EU regulations
2913/92 and 2454/93. Article 28 of Law 2960/2001 provides
for customs disputes. (An unofficial translation of article
28 follows in paragraph 5.)

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Summary of appeals procedure
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3. The importer may protest a decision on classification or
valuation while the goods are still in Customs. In
accordance to Law 2960/2001, Article 28, a dispute act is
attached to the body of the customs declaration form signed
by the customs official that is doing the clearance, by the
Supervisor Customs Clearance Section and by the person who
submits the declaration or his representative. The form is
then submitted to the regional First Degree Customs Disputes
Committee (an unofficial translation of a Customs
Administrative Guide on the required documents follows in
paragraph 6).


4. The dispute process is time-consuming. The First Degree
Customs Disputes Committee convenes once a month and it may
take up to 30 days for the decision to be sent to the
competent Customs office. In the meantime, the importer
must pay the initially determined fees, but if the Disputes
Committee decides in his favor, he is reimbursed the
difference. If the decision of the First Degree Committee
is not satisfactory, it can be appealed at the Customs
Disputes Supreme Committee, which convenes once every three
months and hears cases from around the country. The
resolution of an appeal can take up to 5-6 months. The
Committee or the importer may seek a European Court ruling
if the issue cannot be solved locally, but this rarely
occurs. The importer would need a specialized attorney to
appeal a case at the European Court.

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Unofficial Translations of Law 2960/2001 and Guidance
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5. Unofficial translation of Law 2960/2001 National Customs
Code, Article 28.

(BEGIN TEXT) Disputes


1. The goods are cleared through customs in the condition
and shape they are brought to the competent Customs
Authority to which a declaration of the goods' status is
submitted and under the supervision of which their
destination is determined.


2. The competent Customs Authority classifies the goods in
accordance with the Combined Nomenclature (C.N.) of the
Integrated Tariff of the European Communities (TARIC).


3. If the importer disputes the Customs Authority's
classification, the tariff or tax value, the Value Added Tax
rate or any other Special Consumer Tax rate or any other tax
or duty, a dispute act is attached on the body of the
declaration form signed by the customs official who is doing
the clearance, by the Supervisor of the Customs Clearance
Section and by the person who submits the declaration or his
representative.


4. The resolution of disputes discussed in the above
paragraph comes under the competence of the First Degree
Customs Disputes Committees, which operate at the Customs
offices of the Customs Regions.


5. The hearing of appeals against decisions of the First
Degree Customs Disputes Committees comes under the
jurisdiction of the Customs Disputes Supreme Committee. Any
disagreements between the customs official and the
Supervisor of the Customs Section regarding the
classification of goods also comes under the jurisdiction of
the Customs Disputes Supreme Committee.


6. The composition, the competence and the headquarters of
the First Degree Customs Disputes Committees as well as of
the Customs Disputes Supreme Committee are defined by
Presidential Decree issued upon the recommendation of the
Minister of Economy and Finance.


7. The members of the above committees, the method by
which disputes and relevant data are submitted by the
Customs Authorities, the cost of examination of cases and
any other necessary details are determined by the Minister
of Economy and Finance. (END TEXT)


6. Unofficial Translation of Customs Administration
Guidance regarding the documents required in a customs
dispute case:

(BEGIN TEXT)
From: the First Degree Customs Disputes Committee, Piraeus

To: Regional Customs Authorities

Subject: Dispute supporting documents

Owing to the large number of dispute cases that come to our
office with inadequate supporting documents, we hereby
remind you of the requirements provided by the relevant
regulations as well as of all those required for the
improved functioning of the Committee and we urge you to
send the relevant supporting documents together with the
submitted application for a dispute examination.

Customs inspectors are also requested to clearly mention in
the body of the supporting documents as well as in the
relevant forms of the dispute application (report) a
detailed description of the disputed goods with full
analysis of their TARIC code, regardless of the type of the
dispute: classification or tax assessment. They are also
requested to sign the prospectus or samples of the goods
they sent to the Committee so that the identity of the
disputed goods is verified.

Supporting Documents

--The original Customs Entry Declaration with all relevant
attachments by the Inspector;

--A Certified Copy of the Customs Entry Declaration;

--Certified Copies of the invoice and of customs documents
certifying the authenticity of the trade transaction;

--A Certified Copy of the Chemical analysis (if needed);

--The dispute application/report in four copies signed by
all involved (customs clearing officer, customs inspector
and importer);

--The importer's sworn statement, which should include the
kind, the value, the destination or the use of the disputed
goods;

--Representative samples (in triplicate) of the disputed
goods stamped with the number of the Customs Directorate and
signed by the customs clearing officer, the customs
inspector and the importer. If submission of samples is not
possible, the prospectus of the product must be submitted
(originals, not copies, in triplicate) or three photos of
the product, stamped with the number of the Customs
Directorate and signed by the customs clearing officer, the
customs inspector and the importer, as is the case with
submission of samples. The product itself is shown to the
Committee if needed.

--Deposit Note in the amount of 1,000 drachmas (2.93 euros)

--The Customs report forwarding the dispute (END TEXT)


RIES