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Union Customs Code — Article 80

The article's text

Article 80 Deduction of an amount of import duty already paid 1. Where a customs debt is incurred, pursuant to Article 79(1) in respect of goods released for free circulation at a reduced rate of import duty on account of their end-use, the amount of import duty paid when the goods were released for free circulation shall be deducted from the amount of import duty corresponding to the customs debt. The first subparagraph shall apply where a customs debt is incurred in respect of scrap and waste resulting from the destruction of such goods. 2. Where a customs debt is incurred, pursuant to Article 79(1) in respect of goods placed under temporary admission with partial relief from import duty, the amount of import duty paid under partial relief shall be deducted from the amount of import duty corresponding to the customs debt. Section 2 Customs debt on export

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.

6
business association
1
company
WhoCountryWhat they wrote
Community of European Railway and Infrastructure Companies (CER)BEpective authorisation number, the carrier may default to a transit procedure to ensure compliance. 6. Advanced cargo information (Article 80) The requirement for advanced cargo information creates new obligations similar to the Entry Summary Declaration (ENS) ↗
World Shipping CouncilBET systems will continue to be in operation but their legal basis will have lapsed. One provision to extend the legal framework in Article 80 (9) of the new reform proposal is insufficient. It states that until deployment of the EU Customs Data Hub, ‘..the entr ↗
European Federation of Pharmaceutical Industries and Associations EFPIABEfic consignments. Also, for importers to provide information on goods to customs etc before the goods physically arrive (see also Article 80). EFPIA suggests that failure to comply with the conditions for placing goods on the market in the EU (Article 88(3)(d) ↗
EYBEhe importation of goods, there is no derogation for distance sales from the requirement to provide the tariff classification (cf. Article 80, para. 2). Point 5 of the explanatory memorandum to the proposal for a Council Regulation amending Regulation (EEC) No. ↗
UNION DES FABRICANTSFRration (Article 239), cooperation with other authorities (Article 240), or even the possibility to use advance cargo information (Article 80), etc. Additionally, Unifab notes the obligations related to information sharing and imposed on identified importers of ↗
World Shipping CouncilBEprejudice to Article 80 (5) which requires those other parties before loading to file such data the data they hold. f. Temporary Storage: Under the UCC the maximum time allowed for cargo to remain in temporary storage was increased from 45 to 90 days which was ↗
AIM - European Brands AssociationBEbe placed, at the earliest possible stage, if possible before the goods physically arrive.” (See also Article 80). For some time, AIM has been advocating for such data from all relevant players that have control and/or visibility of part of the supply chain - ↗

Source: public consultation submissions and position papers. n = 7 mentions; counted as a literal reference to the article number.

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