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Union Customs Code — Article 110

The article's text

Article 110 Deferment of payment The customs authorities shall, upon application by the person concerned and upon provision of a guarantee, authorise deferment of payment of the duty payable in any of the following ways: (a) separately in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1), or Article 105(4); (b) globally in respect of all amounts of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a period fixed by the customs authorities and not exceeding 31 days; (c) globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 105(1).

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.

1
ACADEMIC_RESEARCH_INSTITTUTION
1
business association
WhoCountryWhat they wrote
Community of European Railway and Infrastructure Companies (CER)BEl to provide clarity regarding its relevance to rail carriers and carefully assess any unintended consequences. 9. Application of Article 110 to rail carriers Article 110 raises concerns about the role of railway undertakings when goods enter the EU, potential ↗
University of Bologna - PhD thesisITs and measures of equivalent effect or MEEs (Articles 34 to 36 TFEU); and c) the prohibition of internal discriminatory taxation (Article 110). These dimensions are connected. Very simply, the European Customs Union has several contemporaneous objectives and c ↗

Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.

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