US embassy cable - 05ATHENS828

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.) 
 
---------------------------- 
Summary of appeals procedure 
---------------------------- 
 
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. 
 
--------------------------------------------- -------- 
Unofficial Translations of Law 2960/2001 and Guidance 
--------------------------------------------- -------- 
 
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