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Union Customs Code — Article 104

The article's text

Article 104 Entry in the accounts 1. The customs authorities referred to in Article 101 shall enter in their accounts, in accordance with the national legislation, the amount of import or export duty payable as determined in accordance with that Article. The first subparagraph shall not apply in cases referred to in the second subparagraph of Article 102(1). 2. The customs authorities need not enter in the accounts amounts of import or export duty which, pursuant to Article 103, correspond to a customs debt which could no longer be notified to the debtor. 3. Member States shall determine the practical procedures for the entry in the accounts of the amounts of import or export duty. Those procedures may differ according to whether, in view of the circumstances in which the customs debt was incurred, the customs authorities are satisfied that those amounts will be paid.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

2
business association
1
ACADEMIC_RESEARCH_INSTITTUTION
WhoCountryWhat they wrote
Verband der Automobilindustrie (VDA)DEn. Dies führt u.E. zu ver- meidbarem Bürokratieaufwand aufseiten der Wirtschaftsbeteiligten. Insoweit sollte der Personenkreis in Art. 104 UZK reduziert werden. 8. ↗
Federation of German Industries (BDI)DEs auch ein Höchststrafmaß eingeführt werden. Die Pflicht zur Führung der notwendigen Aufzeichnungen für Besondere Verfahren gemäß Art. 104 sollte den Bewilligungsinhabern vorbehalten blei- ben. Gerade im Verfahren der aktiven Veredelung werden häufig Unterver- ↗
Student contribution (Maastricht University)NLappear necessary taking into account the use of electronic means by postal operators covering the movement of goods. ibid Article 104(2); Pagraph 12 of the preamble states that In accordance with the Work Programme, as regards air transport, postal operators a ↗

Source: public consultation submissions and position papers. n = 3 mentions; counted as a literal reference to the article number.

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