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Union Customs Code — Article 27

The article's text

Article 27 Annulment of favourable decisions 1. The customs authorities shall annul a decision favourable to the holder of the decision if all the following conditions are fulfilled: (a) the decision was taken on the basis of incorrect or incomplete information; (b) the holder of the decision knew or ought reasonably to have known that the information was incorrect or incomplete; (c) if the information had been correct and complete, the decision would have been different. 2. The holder of the decision shall be notified of its annulment. 3. Annulment shall take effect from the date on which the initial decision took effect, unless otherwise specified in the decision in accordance with the customs legislation.

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.

3
business association
2
company
WhoCountryWhat they wrote
EYBE159, para. 3. The notion that the indirect representative is considered the importer as stipulated in Article 27, para. 1, sub 3 does not explicitly extend to the deemed importer under in Article 21: An indirect customs representative acting in its own name bu ↗
Livingston InternationalPLcustoms authorities; (vi) complete records needed to check the correctness of the establishment of the customs debts”. 4. Article 27.3 states that: “3. A customs representative having the status of Trust and Check trader shall only be recognised as such when a ↗
BusinessEuropeBEIndirect customs representatives should not automatically be deemed to be importers/exporters (Article 27, para 1(3)). Binding Information: the duration of binding information should be extended to at least 4 years, possibly to 6. It is understood that if cond ↗
CONFIAD - CONFEDERATION INTERNATIONALE DES AGENTS EN DOUANEBEof the Commission is to make a gradual transfer from AEO-C to TCT. a. Elimination of direct representation The current wording of Article 27(3) of the Proposal raises concerns that the transition will lead to the de facto elimination of direct representation, ↗
Union TLF OverseasFRi la provenance des marchandises et ne sont en aucun cas partie prenante à la décision d’achat ou de vente de de ces dernières. L’article 27 (1) du projet de règlement dispose que le représentant en douane peut agir en représentation directe ou indirecte, selo ↗

Source: public consultation submissions and position papers. n = 5 mentions; counted as a literal reference to the article number.

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