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Union Customs Code — Article 88

The article's text

Article 88 Delegation of power The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine: (a) the rules for the calculation of the amount of import or export duty applicable to goods for which a customs debt is incurred in the context of a special procedure, which supplement the rules laid down in Articles 85 and 86; (b) the cases referred to in Article 86(4); (c) the time-limit referred to in Article 87(2). CHAPTER 2 Guarantee for a potential or existing customs debt

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.

5
business association
1
company
WhoCountryWhat they wrote
European Federation of Pharmaceutical Industries and Associations EFPIABErrive (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)) should be included in the list of Union customs infringements in Article 252 and should attract deterrent sancti
International Trademark Association (INTA)BEcts, INTA would welcome the inclusion of a failure to comply with the conditions for placing goods on the market in the EU as per Article 88(3)(d) “the goods comply with the relevant other legislation applied by the customs authorities” in the list of Union cu
eBayUSsold to consumers in the EU, but also the information that they must collect for VAT purposes.” This information includes, as per Article 88 paragraph 3(a), information such as the manufacturer, or the product supplier where different from the manufacturer. Th
AIM - European Brands AssociationBE-arrival, with customs. Further, failure to comply with the conditions for placing goods under release for free circulation under Article 88(3)(d), where the goods must “comply with the relevant other legislation applied by the customs authorities”, should be
The Imaging Consumable Coalition of Europe, Middle East and AfricaGB8 and 23). • ICCE advocates that failure to comply with the conditions for placing goods under release for free circulation under Article 88(3)(d), where the goods must “comply with the relevant other legislation applied by the customs authorities”, should be
DIHK - Association of German Chambers of Commerce and IndustryDEe affected, the obligation to correct customs declarations should be waived. This should be regulated by an EU guidance document. Art. 88 UCC-DA provides that the customs administration may waive notification of the customs debt incurred where the amount of im

Source: public consultation submissions and position papers. n = 6 mentions; counted as a literal reference to the article number.

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