EUROPEAN COMMISSION Brussels, 20.2.2012 COM(2012) 64 final 2012/0027 (COD) Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL laying down the Union Customs Code (Recast) EN EN
Grounds for and objectives of the proposal Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April
adaptation of customs legislation to fit, but also to govern, the electronic environment for customs and trade. By doing so, it took the opportunity to carry out a major overhaul of the customs rules in order to make them simpler and better structured. This Regulation entered into force on 24 June 2008, but it is not yet applicable. It shall be applicable once its implementing provisions are in force and on 24 June 2013 at the latest.
The following reasons lead to the proposal to amend Regulation (EC) No 450/2008 (Modernised Customs Code or ‘MCC’) before it becomes applicable: •
The implementation of a major part of the processes to be introduced depends on the definition and the development, by the Commission, the national customs administrations and the economic operators, of a wide range of electronic systems. This requires a complex set up of actions between the Member states, the trade community and the Commission, notably important investments in new EU wide IT systems and supporting activities as well as an unprecedented effort from the business community to operate according to new business models. It is now apparent that only a very limited number or even no new customs IT systems may be introduced in June 2013, the latest legal date for the implementation of the MCC. •
A new task which intervened after the adoption of the Regulation (EC) No 450/2008 and is linked with the entry into force of the Lisbon Treaty is the commitment made by the Commission to propose amendments to all basic acts in order to align them with the new provisions of the Lisbon Treaty concerning delegation of powers and the conferral of implementing powers before the end of the term of the Parliament.
This has an impact to the foreseen implementing provisions of the MCC which now have to be "split" between delegated acts and implementing acts in accordance with new empowerments in line with Articles 290 and 291 TFEU. Moreover, the
"Community" Customs Code (Modernised Customs Code) has now to be renamed
into "Union" Customs Code (UCC). •
Finally, the joint work on the implementing provisions with Member States experts and trade representatives has also revealed the need to adjust some provisions of the MCC which are either no longer in line with changes introduced since 2008 to current customs legislation or have revealed (e.g. regarding the temporary storage of goods or a customs declaration through an entry of data in the declarant's records) difficult to implement through sound measures and workable business processes. The objective was nevertheless to limit such adjustments to what is absolutely necessary to ensure coherence in the processes.1 EN OJ L 145, 4.6.2008, p.1.2 EN
Consequently the Commission found it was appropriate to proceed to a recast of Regulation (EC) No 450/2008 before its currently scheduled application, due to the following technical and procedural considerations: the need to postpone the date of application of the MCC. That postponement shall be adopted before the ultimate deadline of 24 June 2013, currently laid down in Article 188(2) of the MCC Regulation for its application. It is appropriate to give administrations and economic operators adequate time to undertake the necessary investments and ensure a phased, binding but realistic implementation of electronic processes.
The Commission will continue to work with all stakeholders with a view to ensuring that the new electronic processing environment will be operational at the latest by 31 December 2020.
An agreed work programme and the Commission's proposal for the future FISCUS programme2 should provide the necessary support for this process; the commitment to align the MCC on the requirements of the Lisbon Treaty, as regards the use by the Commission of either delegated or implementing powers to allow the MCC to be applied, in accordance with Articles 290 and 291 of the Treaty on the Functioning of the European Union and the new ‘Comitology’ Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission's exercise of implementing powers3; the need to adjust some provisions that have proved difficult to implement; the text of the MCC needs to be adapted, where appropriate, to the outcome of the work on implementing processes and provisions, where it reveals a lack of adequacy between certain provisions of the code and the actual functioning of customs procedures (e.g.
temporary storage) or where it takes into account the evolution since 2008 of legislation in other policy fields (e.g. transport safety and security). Policy objectives remain those of the Regulation to be recast. All these reasons advocating for the recast of the former MCC were discussed with all parties involved, namely the Council (letter from Commissioner Šemeta of 19 May 2011 to the Hungarian Presidency) and the European Parliament (letter from Commissioner Šemeta of 19 May 2011 to the Chairman of the Committee on the Internal Market and Consumer Protection), as well as with the economic operators in the Trade Contact Group and met their agreement.
Support by the European Parliament in that respect is reflected in the 'Salvini Report' on the 'modernisation of customs in the internal market'4. General context The present proposal must be seen in the context of:
a) the modernisation of customs legislation and procedures and the use of IT systems for customs clearance and procedures in view of facilitating the way of doing business with234 EN Proposal for a Regulation of the European Parliament and of the Council establishing an action programme for customs and taxation in the European Union for the period 2014-2020 (FISCUS).
COM(2011) 706 final, 9.11.2011. 2011/0341 (COD) OJ L 55, 28.2.2011, p.13. EP Resolution A7-0406/2011/ P7_TA-PROV(2011)0546 of 1.12.2011.3 EN
customs and ensuring safe and secure trade of goods in the European Union;
b) the requirements of the Treaty of Lisbon;
c) the evolution of policies and legislation in other fields that might impact customs legislation such as safety and security in the transport field;
d) the evolution of business processes that require clarity and coherence in the customs rules. Existing provisions in the area of the proposal The Regulation subject to the proposal will repeal and replace the following Regulations:
Community Customs Code5; –
Council Regulation (EEC) No 3925/91 of 19 December 1991 concerning the elimination of controls and formalities applicable to the cabin and hold baggage of persons taking an intra-Community flight and the baggage of persons making an intra-Community sea crossing6;
the issue or the making out in the Community of proofs of origin and the issue of certain approved exporter authorisations under the provisions governing preferential trade between the European Community and certain countries7; as from the date of application of the recast Regulation; and –
Regulation (EC) N° 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code), being the Regulation subject to recast, as from the date of entry into force of the recast Regulation. Consistency with the other policies and objectives of the Union The proposal preserves the objectives of Regulation (EC) No 450/2008, which were fully in line with existing policies and objectives relevant to the trade of goods brought into and out of, from and to the customs territory of the Union.
Consultation methods, main sectors targeted and general profile of respondents Since the recast does not alter the substance of Regulation (EC) No 450/2008, the consultation of interested parties previously held before the adoption of that Regulation is still relevant. Consultations on the adjustments to Regulation (EC) No 450/2008 were held with the Member States' customs administrations and the European trade federations, in a joint meeting of experts on 19 September 2011. The European Parliament was represented at that meeting. Member States will also be involved in the preparation of the future Commission delegated acts through meetings of a group of experts and will give their opinion on draft Commission implementing acts in the Customs Code Committee.
Trade representatives will be involved through consultation on draft acts in the Trade Contact Group or in ad hoc experts meetings or invitations to joint meetings with Member States experts, where appropriate. In accordance with the Common Understanding of the European Parliament, the Council and the Commission on the functioning of Article 290 TFEU8, the Commission, when preparing and drawing-up delegated acts, will ensure a simultaneous, timely and appropriate transmission of relevant documents to the European Parliament and Council. Information and right of scrutiny of the European Parliament and the Council on draft Commission implementing acts will be ensured in accordance with the provisions of Regulation (EU) No 182/2011.
Impact assessment The decision to do a full recast of the MCC before its currently scheduled application is the only comprehensive solution which will avoid changing Regulation (EC) N° 450/2008 twice at a very short notice and would as well allow introducing the adjustments necessary for a sound implementation of that new legal and procedural framework. As the proposal for Regulation (EC) N° 450/2008 to be recast has already gone through an impact assessment and the proposed changes introduced by this Regulation are justified by technical and procedural considerations, there is no need for an Impact Assessment.
The proposed Recast Regulation adjusts some provisions of Regulation (EC) N° 450/2008 to the evolution of customs and other relevant legislation, aligns it to procedural requirements resulting from the Treaty of Lisbon and postpones its application.8 EN SI(2011) 123 of 26 April 2011.5 EN Most of the provisions of the Regulation to be recast are affected by changes, because either of the impact of the alignment on the Treaty of Lisbon or of the need for adjustments because of the further evolution of relevant EU legislation.
The overall structure of the Regulation remains the same and the modifications foreseen can be classified as follows: 3.1. The adjustments to the text are targeted to comply with the following criteria: •
editorial changes to the wording of the MCC such as typing errors or omissions in the published text, incorrect references, incorrect location of provisions, inconsistent use of terms, editorial alignments required by the Lisbon Treaty, e.g. 'Union' instead of 'Community';
(and within the deadline for the new draft MCC);
alignment to current customs legislation, e.g. Article 184g CCIP, as amended by Reg. 312/2009, instead of Article 88(4) MCC (arrival notification); Article 186 CCIP, as amended by Reg. 312/2009, instead of Article 151(2) MCC (disconnection of entry summary declaration and declaration for temporary storage); •
alignment to (possible) future amendments of the Code, in anticipation of developments in other relevant policy fields e.g. related to aviation security;
legislative acts; alignment to the results of the work carried out regarding the preliminary drafting of the implementing provisions of the Modernised Customs Code (MCCIP) and the establishment of Business Process Modelling tool (BPM), e.g. adjustment of provisions on temporary storage or introduction of a basic provision for invalidation of entry and exit summary declarations. Those adjustments are limited to what is absolutely necessary to streamline and ensure consistency between customs legislation and efficient and workable processes.
Articles 290 and 291 of the Treaty on the Functioning of the European Union (TFEU). That alignment was made in accordance with the procedural requirements resulting in particular from the following texts:
the implementation of Article 290 TFEU9;9 EN COM(2009)673 final of 9 December 2009.6 EN
Commission on the functioning of Article 290 TFEU; •
Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission's exercise of implementing powers. It has been based on a prior inventory of the existing empowering provisions in Regulation (EC) No 450/2008 and of the need for additional empowerments in order to preserve the capacity for the Commission to adopt measures as already laid down in the implementing provisions of the current Community Customs Code (CCIP of Regulation (EEC) No 2913/92) or identified in the process of preparation of the implementing provisions of the Modernised Customs Code (MCCIP of Regulation (EC) No 450/2008).
Once properly identified, those empowerments took the form of either a delegation of power or a conferral of implementing powers, in accordance with Articles 290 and 291 TFEU. In the context of conferral of implementing powers a choice between the advisory and the examination procedure was made in accordance with the criteria of Article 2 of Regulation (EU) No 182/2011 and exceptions duly justified. Justifications were also provided where the urgency procedure of Article 8 of Regulation (EU) No 182/2011 was introduced in relation to certain implementing acts. Where appropriate, new provisions had to be introduced in Articles of the Regulation to serve as legal references for the corresponding empowering provisions.
In some cases, it was also considered appropriate to transfer some provisions initially intended to be laid down in Commission acts to the basic act, in order to avoid empowerments of a very limited scope. Those requirements related to the alignment explain why the number of Articles in the proposal for the recast Regulation is higher (59 more) than in the original one to be recast. Chapter 1 of Title IX of the recast Regulation (Articles 243 and 244 on ‘delegation of power and committee procedure’) reflects the new procedural context. The recitals of the Regulation have been adjusted to reflect those changes. 3.3. Postponement of the date of application of the Modernised Customs Code.
Article 245 of the recast Regulation, replacing Article 186 MCC, provides for the repeal of Regulation (EC) No 450/2008 on the date of its entry into force. Article 246 of the recast Regulation regulates its entry into force, which shall occur on the 20th day following its publication. Article 247 fixes new dates for the application of the recast Regulation:
Regulation (Article 247(1));
7 EN
Commission to adopt the required delegated or implementing acts (including the time for the legislator to react) and prepare, through non legal instruments (guidelines, information, training) and in cooperation with Member States and trade representatives, the application of the complete new legal package.
In practice, the application of the provisions of the Regulation which depend on the use of electronic data-processing techniques and electronic systems may be suspended on the basis of empowering provisions allowing the Commission to adopt delegated acts providing for transitional measures for the periods pending the availability of such systems (Articles 6(2)(c) and 7 of the recast Regulation). However such transitional periods and measures should not go beyond 31 December 2020 and, based on the financial assumptions reflected in the Commission's proposal for the future FISCUS programme, a full implementation of the ITrelated parts of the Regulation should therefore be ensured for that date, at the latest.
Moreover, to support that full implementation and govern the setting up of transitional periods, the Commission should produce, within 6 months of the entry into force of the recast Regulation and through a conferral of implementing powers for that purpose in Article 17(1) of the recast Regulation, a work programme related to the development and deployment of all electronic systems required for the implementation of the Regulation.
Full coherence shall be ensured between that IT work programme specific to the implementation of the recast Regulation and the multi-annual strategic plan referred to in Article 8(2) of Decision No 70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless environment for customs and trade10 on the one hand and the annual work programme referred to in Article 6 of Decision No 624/2007/EC establishing an action programme for customs in the Community (Customs 2013)11, on the other hand.
Summary of the proposed action The proposed action is to replace Regulation (EC) No 450/2008 (Modernised Customs Code) with a recast Regulation which aligns it to the Treaty of Lisbon, adjusts it to the practical aspects and developments in customs legislation and in other policy fields relevant to the movement of goods between the EU and third countries and allows sufficient time for the development of supporting IT systems. Legal basis Articles 33, 114 and 207 of the Treaty on the Functioning of the European Union. Article 31 TFEU cannot serve any longer as a legal basis for a legislative act like the recast Regulation.1011 EN OJ L 23, 26.1.2008, p. 21.
8 EN
Subsidiarity principle Since the proposal falls under the exclusive competence of the Union, the subsidiarity principle does not apply. Proportionality principle Since the proposal does not entail any new policy developments compared to the initial proposal and resulting legislative act, it does not imply reassessing compliance.
Budgetary implications are the same as the ones of Regulation (EC) No 450/2008 being recast. Commission, Member States and traders will have to invest in accessible, interoperable customs clearance systems. The financial implications concerning the EU share of IT developments for that purpose are set out in the proposal for the FISCUS programme.
Simplification The recast of Regulation (EC) No 450/2008 provides for better adequacy of legislation with business practices, supported by an optimal architecture and planning for IT developments, while encompassing all the advantages of the Regulation subject to the recast proposal, namely the simplification of administrative procedures for public authorities (EU or national) and private parties.
The recast of Regulation (EC) No 450/2008 will be supported by updated business process modelling (BPM) and supplemented by the future Commission delegated and implementing acts, as well as explanatory notes and guidelines. That will further ensure consistent interpretation and application of the customs rules by Member States, which will be of great benefit to economic operators.
Repeal of existing legislation The adoption of the proposal will lead to the repeal of existing legislation (see point 1).
9 EN 450/2008 (adapted) 2012/0027 (COD) Proposal for a
laying down the Community ⌦ Union ⌫ Customs Code (Recast)
Having regard to the Treaty establishing the European Community ⌦ on the Functioning of the European Union ⌫, and in particular Articles 26, 95, 133 and 135 ⌦ 33, 114 and 207 ⌫ thereof, Having regard to the proposal from the European Commission, After transmission of the draft legislative act to the national Parliaments, Having regard to the opinion of the European Economic and Social Committee12, Acting in accordance with the ordinary legislative procedure13, Whereas: new EN (1)
A number of changes are to be made to Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code)14. In the interests of clarity, that Regulation should be recast.
Treaty on the Functioning of the European Union (the Treaty) in particular Articles
provisions of that Regulation in order to facilitate their application.
| 12 | OJ C […], […], p. […]. | |||
| 13 | (to be completed with the acts of the European Parliament and of the Council in the OLP on the proposal for the | recast Regulation) | ||
| 14 | OJ L 145, 4.6.2008, p. 1. | 10 | EN | EN |
power to adopt delegated acts in accordance with Article 290 of the Treaty should be delegated to the Commission. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level. The Commission, when preparing and drawing-up delegated acts, should ensure a simultaneous, timely and appropriate transmission of relevant documents to the European Parliament and Council. (4)
In order to ensure uniform conditions for implementation of this Regulation, implementing powers should be conferred on the Commission in respect of: the adoption within six months of the entry into force of this Regulation of a work programme relating to the development and deployment of the electronic systems; decisions allowing one or several Member States to use means of exchange and storage of data other than electronic data-processing techniques; decisions authorising Member States to test simplifications in the application of the customs legislation using electronic data-processing techniques; decisions requesting Member States to take, suspend, annul, amend or revoke a decision; common risk criteria and standards, control measures and priority control areas; the management of the tariff quota and tariff ceilings and the management of the surveillance of the release for free circulation or export of goods; the determination of the tariff classification of goods; the temporary derogation from the rules on preferential origin of goods benefiting from preferential measures adopted unilaterally by the Union; the determination of the origin of goods; the temporary prohibitions relating to the use of comprehensive guarantees; the mutual assistance between the
customs authorities in case of incurrence of a customs debt; decisions on repayment or remission of an amount of import or export duty; the official opening hours of customs offices; the determination of the tariff subheading of the goods which are subject to the highest rate of import or export duty where a consignment is made of goods falling under different tariff subheadings; the verification of the customs declaration.
Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission's exercise of implementing powers.15 (5)
The advisory procedure should be used for the adoption of: decisions authorising Member States to test simplifications in the application of the customs legislation using electronic data-processing techniques, given that those decisions do not affect all Member States; decisions requesting Member States to take, suspend, annul, amend or revoke a decision, given that those decisions affect only one Member State and aim at ensuring compliance with customs legislation; decisions on repayment or remission of an amount of import or export duty given that those decisions directly affect the applicant for that repayment or remission. (6)
In duly justified cases, where imperative grounds of urgency so require, the Commission should adopt immediately applicable implementing acts relating to: decisions requesting Member States to take, suspend, annul, amend or revoke a decision; common risk criteria and standards, control measures and priority control areas; the determination of the tariff classification of goods; the determination of the15 OJ L 55, 28.2.2011, p. 13.11 EN origin of goods; the temporary prohibitions relating to the use of comprehensive guarantees; decisions on repayment or remission of an amount of import or export
(7)
The Community ⌦ Union ⌫ is based upon a customs union. It is advisable, in the interests both of economic operators and of the customs authorities in the Community ⌦ Union ⌫, to assemble current customs legislation in a Community ⌦ Union ⌫ Customs Code (hereinafter referred to as the Code). Based on the concept of an internal market, the ⌦ that ⌫ Code should contain the general rules and procedures which ensure the implementation of the tariff and other common policy measures introduced at Community ⌦ Union ⌫ level in connection with trade in goods between the Community ⌦ Union ⌫ and countries or territories outside the customs territory of the Community ⌦ Union ⌫, taking into account the requirements of those common policies. Customs legislation should be better aligned on the provisions relating to the collection of import charges without change to the scope of the tax provisions in force.
450/2008 recital 2 (adapted)
protection of the Community's financial interests and the Action Plan for 2004-200516, it is appropriate to adapt the legal framework for the protection of the financial interests of the Community ⌦ Union ⌫. 450/2008 recital 3 (adapted) (9)
Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code17 was based upon integration of the customs procedures applied separately in the respective Member States during the 1980s. That Regulation has been repeatedly and substantially amended since its introduction, in order to address specific problems such as the protection of good faith or the taking into account of security requirements. Further amendments to the Code are necessary ⌦ that Regulation were introduced by Regulation (EC) No 450/2008 ⌫ as a consequence of the important legal changes which have occurred in recent years, at both Community ⌦ Union ⌫ and international level, such as the expiry of the Treaty establishing the European Coal and Steel Community and the entry into force of the 2003 and 2005 Acts of Accession, as well as the Amendment to the International Convention on the simplification and harmonisation of customs procedures (hereinafter referred to as the revised Kyoto Convention), the accession of
16 COM (2004) 544 final, 9.8.2004. OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).17
12 EN the Community ⌦ Union ⌫ to which was approved by Council Decision 2003/231/EC18. The time has now come to streamline customs procedures and to take into account the fact that electronic declarations and processing are the rule and paperbased declarations and processing the exception. For all of these reasons, further amendment of the present Code is not sufficient and a complete overhaul is necessary. 450/2008 recital 4 (adapted) new (10)
It is appropriate to introduce in the ⌦ Union Customs ⌫ Code a legal framework for the application of certain provisions of the customs legislation to trade in ⌦ Union ⌫ goods between parts of the customs territory to which the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax19 or Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC20 apply and parts of that territory where those provisions do not apply, or to trade between parts where those provisions do not apply. Considering the fact that the goods concerned are Community ⌦ Union ⌫ goods and the fiscal nature of the measures at stake in this intra-Community ⌦ that intra-Union ⌫ trade, it is justifiable ⌦ justified ⌫ to introduce, through implementing measures, appropriate simplifications to the customs formalities to be applied to those goods.
new
territory of the Union, the power to adopt delegated acts in accordance with Article
formalities and controls to be applied to the trade in Union goods between those parts and the rest of the customs territory of the Union. 450/2008 recital 5 (12)
The facilitation of legitimate trade and the fight against fraud require simple, rapid and standard customs procedures and processes. It is therefore appropriate, in line with the Communication from the Commission on a simple and paperless environment for customs and trade21, to simplify customs legislation, to allow the use of modern tools and technology and to promote further the uniform application of customs legislation and modernised approaches to customs control, thus helping to ensure the basis for efficient and simple clearance procedures. Customs procedures should be merged or18
OJ L 86, 3.4.2003, p. 21. Decision as amended by Decision 2004/485/EC (OJ L 162, 30.4.2004, p. 113). OJ L 86, 3.4.2003, p. 21. OJ L 347, 11.12.2006, p. 1. Directive as last amended by Directive 2008/8/EC
aligned and the number of procedures reduced to those that are economically justified, with a view to increasing the competitiveness of business. 450/2008 recital 6 (adapted) (13)
The completion of the internal market, the reduction of barriers to international trade and investment and the reinforced need to ensure security and safety at the external borders of the ⌦ Union ⌫ Community have transformed the role of customs authorities giving them a leading role within the supply chain and, in their monitoring and management of international trade, making them a catalyst to the competitiveness of countries and companies. Customs legislation should therefore reflect the new economic reality and the new role and mission of customs authorities. 450/2008 recital 7 (adapted) (14)
The use of information and communication technologies, as laid down in the future Decision ⌦ No 70/2008/EC ⌫ of the European Parliament and of the Council on a paperless environment for customs and trade22, is a key element in ensuring trade facilitation and, at the same time, the effectiveness of customs controls, thus reducing costs for business and risk for society. It is therefore necessary to establish in the ⌦ Union Customs ⌫ Code the legal framework within which that Decision can be implemented, in particular the legal principle that all customs and trade transactions are to be handled electronically and that information and communication systems for customs operations are to offer, in each Member State, the same facilities to economic operators. new (15)
In order to ensure paperless environment for customs and trade the power to adopt delegated acts in accordance with Article 290 of the Treaty should be delegated to the Commission in respect of determining customs-related data to be exchanged and stored using electronic data processing techniques, setting up electronic systems for that purpose and establishing other means for such exchange and storage. Such means could be used in particular on a transitional basis, where the necessary electronic systems are not yet operational, but not beyond 31 December 2020. 450/2008 recital 8 (adapted) EN (16)
Such use of information and communication technologies should be accompanied by harmonised and standardised application of customs controls by the Member States, to ensure an equivalent level of customs control throughout the ⌦ Union ⌫22 OL L 23, 26.1.2008, p 21 .14 EN Community so as not to give rise to anti-competitive behaviour at the various ⌦ Union ⌫ Community entry and exit points. 450/2008 recital 9 (adapted) (17)
In the interests of facilitating business, while at the same time providing for the proper levels of control of goods brought into or out of the customs territory of the ⌦ Union ⌫ Community, it is desirable that the information provided by economic operators be shared, taking account of the relevant data-protection provisions, between customs authorities and with other agencies involved in that control,. such as police, border guards, veterinary and environmental authorities, and that ⌦ Those ⌫ controls by the various authorities ⌦ should ⌫ be harmonised, so that the economic operator need give the information only once and that goods are controlled by those authorities at the same time and at the same place. 450/2008 recital 10 (adapted) (18)
In the interests of facilitating certain types of business, all persons should continue to have the right to appoint a representative in their dealings with the customs authorities. However, it should no longer be possible for that right of representation to be reserved under a law laid down by one of the Member States. Furthermore, a customs representative who complies with the criteria for the granting of the status of authorised economic operator, should be entitled to provide his services in a Member State other than the one where he is established. 450/2008 recital 11 (adapted) (19)
Compliant and trustworthy economic operators should, as "‘authorised economic operators"’, be able to take maximum advantage of widespread use of simplification and, taking account of security and safety aspects, benefit from reduced levels of customs control. They may thus enjoy the status of 'customs simplifications' authorised economic operator ⌦ for customs simplifications ⌫ or the status of
'security and safety' authorised economic operator ⌦ for security and safety ⌫. They
may be granted one or other status, or both together. 450/2008 recital 12 (adapted) new
All dDecisions, that is to say, official acts by the customs authorities pertaining to relating to the application of the customs legislation and having legal effect on one or more persons, including ⌦ to ⌫ binding information issued by those authorities, should be covered by the same rules. Any such decisions should be valid throughout the ⌦ Union ⌫ Community and should be capable of being annulled,15 EN amended except where otherwise stipulated, or revoked where they do not conform to the customs legislation or its interpretation. 450/2008 recital 13 (21)
In accordance with the Charter of Fundamental Rights of the European Union, it is necessary, in addition to the right of appeal against any decision taken by the customs authorities, to provide for the right of every person to be heard before any decision is taken which would adversely affect him. 450/2008 recital 14
sharing of responsibilities between the customs authorities of different Member States. It is necessary to ensure an appropriate level of effective, dissuasive and proportionate sanctions throughout the internal market. 450/2008 recital 15 (23)
In order to secure a balance between, on the one hand, the need for customs authorities to ensure the correct application of customs legislation and, on the other, the right of economic operators to be treated fairly, the customs authorities should be granted extensive powers of control and economic operators a right of appeal. 450/2008 recital 16 (adapted)
trading partners, the harmonised application of customs controls by the Member States should be based upon a common risk management framework and an electronic system for its implementation. The establishment of a risk management framework common to all Member States should not prevent them from controlling goods by random checks.
new
In order to ensure a consistent and equal treatment of persons concerned by customs formalities and controls the power to adopt delegated acts in accordance with Article
conditions relating to customs representation and to decisions taken by the customs authorities, including those relating to authorised economic operator and binding information, and relating to controls and formalities to be carried out on cabin baggage and hold baggage.16 EN 450/2008 recital 17 (adapted) (26)
It is necessary to establish the factors on the basis of which import or export ⌦ duty ⌫ duties and other measures in respect of trade in goods are applied. It is also appropriate to lay down clear ⌦ more detailed ⌫ provisions for issuing proofs of origin in the ⌦ Union ⌫ Community, where the exigencies of trade so require. new
other measures are applied, the power to adopt delegated acts in accordance with Article 290 of the Treaty should be delegated to the Commission in respect of the determination of origin and customs value of goods. 450/2008 recital 18 (28)
It is desirable to group together all cases of incurrence of a customs debt on importation, other than following the submission of a customs declaration for release for free circulation or temporary admission with partial relief, in order to avoid difficulties in determining the legal basis on which the customs debt was incurred. The same should apply in cases of incurrence of a customs debt on exportation. new
the import or export duty should be recovered. 450/2008 recital 19 new (30)
Since the new role of customs authorities implies the sharing of responsibilities and cooperation between inland and border customs offices, the customs debt should, in most cases, be In the context of centralised clearance the customs debt should be incurred at the place where the debtor is established, as the customs office competent for that place can best supervise the activities of the person concerned. 450/2008 recital 20
Furthermore, in line with the revised Kyoto Convention, it is appropriate to provide for a reduced number of cases where administrative cooperation between Member States is required in order to establish the place where the customs debt was incurred and to recover the duties .17 EN 450/2008 recital 21 (31)
The rules for special procedures should allow for the use of a single guarantee for all categories of special procedures and for that guarantee to be comprehensive, covering a number of transactions. 450/2008 recital 22 (adapted)
Community and of the Member States, a guarantee should cover non-declared or incorrectly declared goods included in a consignment or in a declaration for which it is provided. For the same reason, the undertaking of the guarantor should also cover amounts of import or export duty which fall to be paid following post-release controls. 450/2008 recital 23 (adapted) (33)
In order to safeguard the financial interests of the ⌦ Union ⌫ Community and of the Member States and to curb fraudulent practices, arrangements involving graduated measures for the application of a comprehensive guarantee are advisable. Where there is an increased risk of fraud it should be possible to prohibit temporarily the application of the comprehensive guarantee, taking account of the particular situation of the economic operators concerned. 450/2008 recital 24
where a customs debt is incurred through non-compliance with customs legislation and to minimise the impact of negligence on the part of the debtor. new (35)
In order to protect the financial interests of the Union and of the Member States and to supplement the rules concerning the customs debt and the guarantees, the power to adopt delegated acts in accordance with Article 290 of the Treaty should be delegated to the Commission in respect of the place of incurrence of the customs debt, the calculation of the amount of import and export duty, the guarantee of that amount and the recovery, repayment, remission and extinguishment of the customs debt. 450/2008 recital 25 (adapted)
of ⌦ Union ⌫ Community goods and the circumstances pertaining to the loss of18 EN
such status, and to provide a basis for determining when that status remains unaltered in cases where goods ⌦ are ⌫ temporarily ⌦ brought out of ⌫ the customs territory of the ⌦ Union ⌫ Community. new (37)
In order to ensure free movement of Union goods in the customs territory of the Union and customs treatment of non-Union goods brought into that territory, the power to adopt delegated acts in accordance with Article 290 of the Treaty should be delegated to the Commission in respect of the determination of the customs status of goods, the loss of the customs status of Union goods, the preservation of that status for goods temporarily leaving the customs territory of the Union, the application of commercial policy measures, prohibitions and restrictions to goods placed under a special procedure which are released for free circulation and the conditions for duty relief for returned goods and products taken from the sea. 450/2008 recital 26 (38)
It is appropriate, where an economic operator has provided, in advance, the information necessary for risk-based controls on the admissibility of the goods, to ensure that quick release of goods is then the rule. Fiscal and trade policy controls should primarily be performed by the customs office competent in respect of the premises of the economic operator. 450/2008 recital 27
procedure should be modernised and streamlined, in particular by requiring that customs declarations be, as a rule, made electronically and providing for only one type of simplified declaration. 450/2008 recital 28
Since the revised Kyoto Convention favours the lodging, registering and checking of the customs declaration prior to the arrival of the goods and, furthermore, the dissociation of the place where the declaration is lodged from the place where the goods are physically located, it is appropriate to provide for centralised clearance at the place where the economic operator is established. Centralised clearance should include the facility for the use of simplified declarations, deferment of the date of the submission of a complete declaration and required documents, periodic declaration and deferred payment.19 EN 450/2008 recital 29 (adapted) (41)
In order to help to ensure neutral conditions for competition throughout the Community iIt is appropriate to lay down at ⌦ Union ⌫ Community level the rules governing the destruction or disposal otherwise of goods by the customs authorities, these ⌦ those ⌫ being matters which have previously required national legislation. new (42)
In order to supplement the rules regarding the placing of goods under a customs procedure and ensure equal treatment of the persons concerned, the power to adopt delegated acts in accordance with Article 290 of the Treaty should be delegated to the Commission in respect of the competent customs offices, the rules on the procedure for lodging a customs declaration, the cases where authorisations are granted for that purpose, the rules for the release of goods, and the disposal of goods placed under a customs procedure. 450/2008 recital 30 (adapted) (43)
It is appropriate to lay down common and simple rules for the special procedures (transit, storage, specific use and processing), supplemented by a small set of rules for each category of special procedure, in order to make it simple for the operator to choose the right procedure, to avoid errors and to reduce the number of post-release recoveries and repayments. 450/2008 recital 31 (44)
The granting of authorisations for several special procedures with a single guarantee and a single supervising customs office should be facilitated and there should be simple rules on the incurrence of a customs debt in these cases. The basic principle should be that goods placed under a special procedure, or the products made from them, are to be assessed at the time when the customs debt is incurred. However, it should also be possible, where economically justified, to assess the goods at the time when they were placed under a special procedure. The same principles should apply to usual forms of handling. 450/2008 recital 32 (adapted)
In view of the increased security-related measures introduced into the Code under
20 EN Community Customs Code23, the placing of goods into free zones should become a customs procedure and the goods should be subject to customs controls at entry and with regard to records. 450/2008 recital 33 (46)
Given that the intention of re-exportation is no longer necessary, the inward processing suspension procedure should be merged with processing under customs control and the inward processing drawback procedure abandoned. This single inward -processing procedure should also cover destruction, except where destruction is carried out by, or under the supervision of, customs. new (47)
In order to supplement the rules on special procedures and ensure equal treatment of the persons concerned, the power to adopt delegated acts in accordance with Article
of the holder of a special procedure, the cases where an authorisation relating to a special procedure is granted and the obligations of the holder of that authorisation, and the rules on the procedure to ensure customs supervision of goods placed under a special procedure. 450/2008 recital 34 (adapted) (48)
Security-related measures relating to ⌦ Union ⌫ Community goods brought out of the customs territory of the ⌦ Union ⌫ Community should apply equally to the reexport of non-Community ⌦ non-Union ⌫ goods. The same basic rules should apply to all types of goods, with the possibility of exceptions where necessary, such as for goods only transiting through the customs territory of the ⌦ Union ⌫ Community. 450/2008 recital 35
in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedure for the exercise of implementing powers conferred on the Commission24.23
OJ L 117, 4.5.2005, p. 13. OJ L 184, 17.7.1999, p. 23. Decision as amended by Decision 2006/512/EC (OJ L 200, 22.7.2006, p. 11).24
21 EN new
customs territory of the Union and the application of security-related measures, the power to adopt delegated acts in accordance with Article 290 of the Treaty should be delegated to the Commission in respect of the rules on the procedure relating to entry summary declaration, arrival of goods, pre-departure declarations, export, re-export and exit of goods. 450/2008 recital 36 (50)
It is appropriate to provide for the adoption of measures implementing this Code. These measures should be adopted in accordance with the management and regulatory procedures provided for in Articles 4 and 5 of Decision 1999/468/EC. new
the achievement of the basic objectives of enabling the customs union to function effectively and implementing the common commercial policy, to lay down the general rules and procedures applicable to goods brought into or out of the customs territory of the Union. This Regulation does not go beyond what is necessary in order to achieve the objectives pursued, in accordance with the first subparagraph of Article 5(4) of the Treaty on European Union.
450/2008 recital 37
criteria necessary for the effective application of this Code. Since those measures are of general scope and are designed to amend non-essential elements of this Regulation or to supplement this Regulation by the addition of new non-essential elements, they must be adopted in accordance with the regulatory procedure with scrutiny provided for in Article 5a of Decision 1999/468/EC. 450/2008 recital 38
It is appropriate, in order to ensure an effective decision-making process, to examine questions relating to the preparation of a position to be taken by the Community in committees, working groups and panels established by or under international agreements dealing with customs legislation.22 EN 450/2008 recital 39 (adapted) (51)
In order to simplify and rationalise customs legislation, a number of provisions presently contained in autonomous Community ⌦ Union ⌫ acts have, for the sake of transparency, been incorporated into the ⌦ Union Customs ⌫ Code. The following Regulations, together with Regulation (EEC) No 2913/92, should therefore be repealed: Council Regulation (EEC) No 3925/91 of 19 December 1991 concerning the elimination of controls and formalities applicable to the cabin and hold baggage of persons taking an intra-Community flight and the baggage of persons making an intraCommunity sea crossing25, ⌦ Regulation (EEC) No 2913/92, ⌫ Council Regulation (EC) No 1207/2001 of 11 June 2001 on procedures to facilitate the issue or the making out in the Community of proofs of origin and the issue of certain approved exporter authorisations under the provisions governing preferential trade between the European Community and certain countries26 ⌦, and Regulation (EC) No 450/2008 should therefore be repealed ⌫.
450/2008 recital 40 Since the objectives of this Regulation, namely, to lay down rules and procedures applicable to goods brought into or out of the customs territory of the Community in order to enable the Customs Union to function effectively as a central pillar of the internal market, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve those objectives, new (52)
The Articles setting out the delegation of power and the conferral of implementing powers and Article 46 on charges and costs should apply from the date of entry into force of this Regulation. The other provisions should apply from the first day of the first month after 18 months following that date. 450/2008 (adapted) new
2526
12 OJ L 374, 31.12.1991, p. 4. Regulation as amended by Regulation (EC) No 1882/2003 of the European Parliament and of the Council (OJ L 284, 31.10.2003, p. 1). OJ L 165, 21.6.2001, p. 1. Regulation as last amended by Regulation (EC) No 75/2008 (OJ L 24, 29.1.2008, p. 1).23
TITLE I GENERAL PROVISIONS ........................................................................................
27 CHAPTER 1 Scope of customs legislation, mission of customs and definitions .................... 27 CHAPTER 2 Rights and obligations of persons with regard to customs legislation............... 37 Section 1 Provision of information .......................................................................................... 37 Section 2 Customs representation ............................................................................................ 44 Section 3 Authorised economic operator ................................................................................. 46 Section 4 Decisions relating to the application of customs legislation ....................................
49 Section 5 Penalties ................................................................................................................... 58 Section 6 Appeals..................................................................................................................... 59 Section 7 Control of goods....................................................................................................... 60 Section 8 Keeping of documents and other information; charges and costs............................ 65 CHAPTER 3 Currency conversion and time-limits.................................................................
67
APPLIED ................................................................................................................................. 68 CHAPTER 1 Common Customs Tariff and tariff classification of goods............................... 68 CHAPTER 2 Origin of goods .................................................................................................. 72 Section 1 Non-preferential origin............................................................................................. 72 Section 2 Preferential origin.....................................................................................................
73 Section 3 Determination of origin of goods ............................................................................. 75 CHAPTER 3 Value of goods for customs purposes ................................................................ 75 TITLE III CUSTOMS DEBT AND GUARANTEES ............................................................. 80 CHAPTER 1 Incurrence of a customs debt ............................................................................. 80 Section 1 Customs debt on importation ................................................................................... 80 Section 2 Customs debt on exportation....................................................................................
83 Section 3 Provisions common to customs debts incurred on importation and exportation ..... 85
24 EN CHAPTER 2 Guarantee for a potential or existing customs debt............................................ 89 CHAPTER 3 Recovery, and payment, of duty and repayment and remission of the amount of import or and export duty......................................................................................................... 97 Section 1 Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts .................................................................................................. 97 Section 2 Payment of the amount of import or export duty ...................................................
102 Section 3 Repayment and remission of the amount of import or export duty ....................... 108 CHAPTER 4 Extinguishment of a customs debt ................................................................... 114
⌦ UNION ⌫ COMMUNITY............................................................................................. 117 CHAPTER 1 Entry summary declaration .............................................................................. 117 CHAPTER 2 Arrival of goods ............................................................................................... 122 Section 1 Entry of goods into the customs territory of the ⌦ Union ⌫ Community .........
122 Section 2 Presentation, unloading and examination of goods................................................ 126 Section 3 Formalities after presentation................................................................................. 128 Section 4 Goods moved under a transit procedure................................................................. 129
CHAPTER 1 Customs status of goods................................................................................... 130 CHAPTER 2 Placing goods under a customs procedure .......................................................
133 Section 1 General provisions.................................................................................................. 133 Section 2 Standard customs declarations ............................................................................... 137 Section 3 Simplified customs declarations............................................................................. 139 Section 4 Provisions applying to all customs declarations .................................................... 141 Section 5 Other simplifications .............................................................................................. 145 CHAPTER 3 Verification and release of goods.....................................................................
148 Section 1 Verification............................................................................................................. 148 Section 2 Release ................................................................................................................... 151
25 EN CHAPTER 4 Disposal of goods............................................................................................. 153
⌦ DUTY ⌫ DUTIES.......................................................................................................... 156 CHAPTER 1 Release for free circulation ..............................................................................
156 CHAPTER 2 Relief from import ⌦ duty ⌫ duties............................................................. 157 Section 1 Returned goods....................................................................................................... 157 Section 2 Sea-fishing and products taken from the sea.......................................................... 160 Section 3 Implementing measures.......................................................................................... 161 TITLE VII SPECIAL PROCEDURES .................................................................................. 161 CHAPTER 1 General provisions ...........................................................................................
161 CHAPTER 2 Transit .............................................................................................................. 172 Section 1 External and internal transit ................................................................................... 172 Section 2 Community ⌦ Union ⌫ transit........................................................................... 175 CHAPTER 3 Storage ............................................................................................................. 177 Section 1 Common provisions ............................................................................................... 177 Section 2 Temporary storage..................................................................................................
180 Section 3 Customs warehousing ............................................................................................ 182 Section 4 Free zones............................................................................................................... 183 CHAPTER 4 Specific use ...................................................................................................... 187 Section 1 Temporary admission............................................................................................. 187 Section 2 End-use...................................................................................................................
190 CHAPTER 5 Processing ........................................................................................................ 191 Section 1 General provisions.................................................................................................. 191 Section 2 Inward processing .................................................................................................. 192 Section 3 Outward processing................................................................................................ 194
26 EN
CHAPTER 1 Goods leaving the customs territory ................................................................ 197 CHAPTER 2 Export and re-export ........................................................................................ 202 CHAPTER 3 Relief from export duties ................................................................................. 205
⌦ PROCEDURE ⌫ AND FINAL PROVISIONS ............................................................. 208 CHAPTER 1 ⌦ Delegation of power and ⌫ Customs Ccode Ccommittee ⌦ procedure ⌫208 CHAPTER 2 Final provisions................................................................................................ 211 CORRELATION TABLES.................................................................................................... 214
27 EN
450/2008 (adapted)
referred to as ‘(the Code’) laying down the general rules and procedures applicable to goods brought into or out of the customs territory of the ⌦ Union ⌫ Community. Without prejudice to international law and conventions and ⌦ Union ⌫ Community legislation in other fields, the Code shall apply uniformly throughout the customs territory of the ⌦ Union ⌫ Community. 2.
Certain provisions of the customs legislation may apply outside the customs territory of the ⌦ Union ⌫Community within the framework of legislation governing specific fields or of international conventions. 450/2008 (adapted) new
it provides, shall apply to the trade in ⌦ Union ⌫ goods between parts of the customs territory of the Community ⌦ Union ⌫ to which the provisions of Directive 2006/112/EC or of Directive 2008/118/EC apply and parts of that territory where those provisions do not apply, or to trade between parts of that territory where those provisions do not apply.
450/2008 The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the provisions referred to in the first subparagraph and simplified formalities for their implementation, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). Those measures shall also take account of particular circumstances pertaining to the trade in goods involving only one Member State.
28 EN
new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243 specifying the provisions of the customs legislation with respect to the customs declaration, the proof of the customs status and the use of the Union internal transit procedure, which apply to the trade in Union goods referred to in Article 1(3). Those acts may address particular circumstances pertaining to the trade in Union goods involving only one Member State.
450/2008 (adapted)
Customs authorities shall be primarily responsible for the supervision of the ⌦ Union's ⌫ Community’s international trade, thereby contributing to fair and open trade, to the implementation of the external aspects of the internal market, of the common trade policy and of the other common Community ⌦ Union ⌫ policies having a bearing on trade, and to overall supply chain security. Customs authorities shall put in place measures aimed, in particular, at the following:
States;
supporting legitimate business activity; (c)
ensuring the security and safety of the Community ⌦ Union ⌫ and its residents, and the protection of the environment, where appropriate in close cooperation with other authorities; 450/2008
maintaining a proper balance between customs controls and facilitation of legitimate trade.29 EN
450/2008 (adapted)
territories, including their territorial waters, internal waters and airspace: 450/2008
–
the territory of the Federal Republic of Germany, except the Island of Heligoland and the territory of Buesingen (Treaty of 23 November 1964 between the Federal Republic of Germany and the Swiss Confederation),
450/2008 (adapted) new
and Miquelon, Wallis and Futuna Islands, French Polynesia and the French Southern and Antarctic Territories ⌦ the French overseas countries and territories to which the provisions of Part Four of the Treaty on the Functioning of the European Union apply⌫, 450/2008 (adapted)
the territory of the Italian Republic, except the municipalities of Livigno and Campione d’Italia and the national waters of Lake Lugano which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio,30 EN
Act of Accession,
–
the territory of the Republic of Slovenia,
Channel Islands and the Isle of Man. 450/2008 (adapted)
airspace, situated outside the territory of the Member States shall, taking into account the conventions and treaties applicable to them, be considered to be part of the customs territory of the ⌦ Union ⌫ Community: 450/2008
The territory of Monaco as defined in the Customs Convention signed in Paris on 18 May 1963 (Journal officiel de la République française (Official Journal of the French Republic) of 27 September 1963, p. 8679);
31 EN
The territory of the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia as defined in the Treaty concerning the Establishment of the Republic of Cyprus, signed in Nicosia on 16 August 1960 (United Kingdom Treaty Series No 4 (1961) Cmnd. 1252).
For the purposes of the Code, the following definitions shall apply: 1.
"‘customs authorities"’ means the customs administrations of the Member States
responsible for applying the customs legislation and any other authorities empowered under national law to apply certain customs legislation;
450/2008 (adapted)
appropriate, at national level, to implement it; 450/2008
450/2008 (adapted) EN
⌦ duty ⌫ duties;
applicable in the ⌦ Union ⌫ Community; 3.
"‘customs controls"’ means specific acts performed by the customs authorities in
order to ensure the correct application of customs legislation and other legislation governing the entry, exit, transit, ⌦ movement ⌫ transfer, storage and end-use of goods moved between the customs territory of the Community ⌦ Union ⌫ and other territories, and the presence and movement within the customs territory of nonCommunity ⌦ non-Union ⌫ goods and goods placed under the end-use procedure;
which is not a legal person but which is recognised under ⌦ Union ⌫ Community or national law as having the capacity to perform legal acts;32 EN 450/2008 5.
"‘economic operator"’ means a person who, in the course of his business, is involved
in activities covered by customs legislation;
out the acts and formalities required under the customs legislation in his dealings with customs authorities; 450/2008 (adapted) new
regard to the entry, exit, transit, ⌦ movement ⌫ transfer or end-use of goods moved between the customs territory of the Community ⌦ Union ⌫ and countries or territories outside that territory and to the presence of goods which do not have Community ⌦ the customs ⌫ status ⌦ of Union goods ⌫ , which would have any of the following results:
450/2008 (adapted)
measures;
Member States;
its residents, to human, animal or plant health, to the environment or to consumers; 450/2008
persons concerned and by the customs authorities in order to comply with the customs legislation; 450/2008 (adapted)
"‘⌦ entry ⌫ summary declaration"’ (entry summary declaration and exit summary
declaration) means the act whereby, before or at the time of the event, a person informs the customs authorities, in the prescribed form and manner, that goods are to be brought into or out of the customs territory of the ⌦ Union ⌫ Community;33 EN
authorities, in the prescribed form and manner, that goods are to be brought out of the customs territory of the Union; ⌫ new
prescribed form and manner, that goods are placed or intended to be placed under that procedure; 450/2008 1012.
"‘customs declaration"’ means the act whereby a person indicates, in the prescribed
form and manner, a wish to place goods under a given customs procedure, with an indication, where appropriate, of any specific arrangements to be applied; 450/2008 (adapted) new
a declaration for temporary storage, a ⌦ an entry ⌫ summary declaration ⌦ , an exit summary declaration, ⌫ or a re-export notification or a re-export advice making a customs declaration in his own name or the person in whose name such a declaration is made;
may be placed in accordance with ⌦ the ⌫ this Code: 450/2008 EN
(b)
special procedures;
export duty which applies to specific goods under the customs legislation in force;
34 EN 450/2008 (adapted) new
importation of goods;
exportation of goods;
following categories: (a)
goods wholly obtained in the customs territory of the Community ⌦ Union ⌫ and not incorporating goods imported from countries or territories outside the customs territory of the ⌦ Union ⌫ Community. Goods wholly obtained in the customs territory of the Community shall not have the customs status of Community goods if they are obtained from goods placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward-processing procedure in cases determined in accordance with Article 101(2)(c);
countries or territories outside that territory and released for free circulation; (c)
goods obtained or produced in the customs territory of the ⌦ Union ⌫ Community, either solely from goods referred to in point (b) or from goods referred to in points (a) and (b);
to in point (20)(18) or which have lost their customs status as ⌦ Union ⌫ Community goods; 2220.
"‘risk management"’ means the systematic identification of risk
, including through random checks, and the implementation of all measures necessary for limiting exposure to risk. This includes activities such as collecting data and information, analysing and assessing risk, prescribing and taking action and regular monitoring and review of that process and its outcomes, based on international, Community and national sources and strategies; 450/2008
"‘release of goods"’ means the act whereby the customs authorities make goods
available for the purposes specified for the customs procedure under which they are placed;35 EN 2422.
"‘customs supervision"’ means action taken in general by the customs authorities
with a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subject to such action are observed; 450/2008 (adapted) new an amount of import or export duty
that has been paid;
or export duties ⌦ duty ⌫ which ⌦ has ⌫ have not been paid; 450/2008
undergone processing operations; 450/2008 (adapted)
means: (a)
in the case of a natural person, any person who has his habitual residence in the customs territory of the ⌦ Union ⌫ Community;
registered office, central headquarters or a permanent business establishment in the customs territory of the ⌦ Union ⌫ Community; 450/2008
authorities of the arrival of goods at the customs office or at any other place designated or approved by the customs authorities and the availability of those goods for customs controls;
similar right of disposal over them or who has physical control of them;
450/2008 (adapted)
"‘holder of the procedure"’ means:36 EN
⌦ that ⌫ the customs declaration is made ⌦ lodged ⌫ ;, new
temporary storage procedure until the declaration for temporary storage is lodged, or the person on whose behalf the goods are presented;
whose behalf that declaration is lodged; 450/2008 (adapted)
(d) or the person to whom the rights and obligations of that person in respect of a customs procedure have been transferred; 3230.
"‘commercial policy measures"’ means non-tariff measures established, as part of the
common commercial policy, in the form of ⌦ Union ⌫ Community provisions governing international trade in goods; 450/2008
(a) the working of goods, including erecting or assembling them or fitting them to other goods;
(b) the processing of goods;
(c) the destruction of goods;
(d) the repair of goods, including restoring them and putting them in order;
(e) the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories);
"‘rate of yield"’ means the quantity or percentage of processed products obtained
from the processing of a given quantity of goods placed under a processing procedure.;37 EN 450/2008
from one person, office or authority to another using information technology and computer networks. 450/2008
legislation
1.
All exchanges of data, accompanying documents, decisions and notifications between customs authorities and between economic operators and customs authorities required under the customs legislation, and the storage of such data as required under the customs legislation, shall be made using electronic dataprocessing techniques.
450/2008 The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to the first subparagraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). Those measures shall define the cases in which and the conditions under which paper or other transactions may be used in place of electronic exchanges of data, taking the following, in particular, into account: new
Means of exchange and storage of data, other than the electronic data-processing techniques referred to in paragraph 1, may be used as follows:38 EN (a)
on a permanent basis where duly justified by the type of traffic, where required by international agreements, or where the use of electronic data-processing techniques is not appropriate for the procedure concerned; 450/2008 (adapted) new
authorities’ ⌦ or economic operators' ⌫ computerised systems; (b) the possibility of temporary failure of the economic operator’s computerised systems; 450/2008
documents;
providing electronic information;
2Except where these are otherwise specifically provided for in the customs legislation, the
Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down the following: 450/2008 (adapted) new
on a transitional basis, where the electronic systems which are necessary for the application of the provisions of the Code are not yet operational, for transitional periods ending on 31 December 2020 at the latest. customs legislation; new 3.
The Commission may adopt decisions allowing one or several Member States to use, by way of derogation from paragraph 1, means of exchange and storage of data other than electronic data-processing techniques.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243:
39 EN 450/2008 (adapted) new
exchanged under the customs legislation.The data referred to in Article 6(1), including their format and code; point (b) of the first subparagraph shall contain the particulars necessary for risk analysis and the proper application of customs controls, using, where appropriate, international standards and commercial practices. new (b)
specifying the rules on the exchange and storage of data to be made by the means referred to in Article 6(2).
The Commission shall adopt the decisions on derogations, referred to in Article 6(3), by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 244(4).
registered by the customs authorities.
economic operators which are not established in the customs territory of the Union or to other persons.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying the cases referred to in Article 9(2), determining the Member State competent for the registration and specifying the rules on the procedure for registration and invalidation of registration.
40 EN 450/2008 (adapted) Article116 ⌦ Communication of information and data ⌫ Data protection 1.
All information acquired by the customs authorities in the course of performing their ⌦ duty ⌫ duties which is by its nature confidential or which is provided on a confidential basis shall be covered by the obligation of professional secrecy. Except as provided for under Article 40(2)Article 26(2), such information shall not be disclosed by the competent authorities without the express permission of the person or authority that provided it. 450/2008 (adapted) Such information may, however, be disclosed without permission where the customs authorities are obliged or authorised to do so pursuant to the provisions in force, particularly in respect of data protection, or in connection with legal proceedings. 2.
Communication of confidential ⌦ information ⌫ data to the customs authorities and other competent authorities of countries or territories outside the customs territory of the ⌦ Union ⌫ Community shall be permitted only in the framework of an international agreement ensuring an adequate level of data protection. 450/2008 (adapted)
compliance with data-protection provisions in force. 450/2008
Exchange of additional information between customs authorities and economic operators EN 1.
Customs authorities and economic operators may exchange any information not specifically required under the customs legislation, in particular for the purpose of mutual cooperation in the identification and counteraction of risk. That exchange may take place under a written agreement and may include access to the computer systems of economic operators by the customs authorities.
referred to in paragraph 1 shall be confidential unless both parties agree otherwise.41 EN
1.
Any person may request information concerning the application of customs legislation from the customs authorities. Such a request may be refused where it does not relate to an activity pertaining to international trade in goods that is actually envisaged.
other authorities involved in international trade in goods. They shall promote transparency by making the customs legislation, general administrative rulings and application forms freely available, wherever practical without charge, and through the Internet.
1.
Any person directly or indirectly involved in the accomplishment of customs formalities or in customs controls shall, at the request of the customs authorities and within any time-limit specified, provide those authorities with all the requisite documents and information, in an appropriate form, and all the assistance necessary for the completion of those formalities or controls. 450/2008 (adapted) new 2.
The lodging of a ⌦ customs declaration, ⌫ declaration for temporary storage, ⌦ entry ⌫ summary declaration or customs declaration, ⌦ exit summary declaration, ⌫ or re-export notification or re-export advice, or any other notification by a person to the customs authorities , or the submission of an application for an authorisation or any other decision, shall render the person concerned responsible for the following: 450/2008 new
notification , advice or application; 450/2008 (adapted) new
the authenticity of any documents lodged or made available; declaration, notification, advice or application; 42 supporting the EN 450/2008 (c)
where applicable, compliance with all of the obligations relating to the placing of the goods in question under the customs procedure concerned, or to the conduct of the authorised operations. The first subparagraph shall apply also to the provision of any information in any other form required by or given to the customs authorities. 450/2008 (adapted) new Where the declaration, or notification or advice is lodged, the application is submitted or information is provided by a customs representative of the person concerned, the customs representative shall also be bound by the obligations set out in the first subparagraph. 450/2008 (adapted) new Article 1510 Electronic systems 1.
Member States ⌦ and the Commission ⌫ shall cooperate with the Commission with a view to developing, maintaining and employing electronic systems for the exchange of information the data referred to in Article 6(1) between customs ⌦ authorities ⌫ offices and with the Commission, for the common registration , storage, processing and ⌦ for ⌫ maintenance of ⌦ such data. ⌫ records relating, in particular, to the following:
(a) economic operators directly or indirectly involved in the accomplishment of customs formalities; new
limited period of time simplifications in the application of the customs legislation using electronic data-processing techniques.
450/2008 (adapted)
(b) applications and authorisations concerning a customs procedure or the status of authorised economic operator;
43 EN
(c) applications and special decisions granted in accordance with Article 20;
(d) common risk management, as referred to in Article 25.
supplementing it, laying down the following:
(a) the standard form and content of the data to be registered;
(b) maintenance of those data, by the customs authorities of Members States;
(c) the rules for access to those data by:
(i) economic operators,
(ii) other competent authorities, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243 laying down the rules for developing, maintaining and employing the electronic systems for the exchange of the data referred to in Article 15(1).
EN
adopt by means of implementing acts a work programme relating to the development and deployment of the electronic systems referred to in Article 15(1). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 244(4). 2.
The Commission shall adopt the decisions referred to in Article 15(2), by means of implementing acts. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 244(2).44 EN 450/2008
Article 1811 Customs representative
Such representation may be either direct, in which case the customs representative shall act in the name of and on behalf of another person, or indirect, in which case the customs representative shall act in his own name but on behalf of another person. 450/2008 (adapted)
⌦ Union ⌫ Community.
new That obligation may be waived in certain cases. 450/2008 (adapted) 3.2. Member States may ⌦ establish ⌫ define, in accordance with ⌦ Union ⌫ Community law, the conditions under which a customs representative may provide services in the Member State where he is established. However, without prejudice to the application of less stringent criteria by the Member State concerned, a customs representative who complies with the criteria laid down in Article 22(a), 14(a) to (d) shall be entitled to provide such services in a Member State other than the one where he is established. 450/2008
supplementing it, laying down in particular, the following:
(a) the conditions under which the requirement referred to in the third subparagraph of paragraph 1 may be waived;
45 EN
(b) the conditions under which the entitlement referred to in paragraph 2 may be conferred and proved;
(c) any further measures for the implementation of this Article, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). 450/2008 Article 1912 Empowerment
he is acting on behalf of the person represented and specify whether the representation is direct or indirect.
A person who fails to state that he is acting as a customs representative or who states that he is acting as a customs representative without being empowered to do so shall be deemed to be acting in his own name and on his own behalf. 450/2008 (adapted)
representative to ⌦ provide ⌫ produce evidence of his empowerment by the person represented. 450/2008 The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down derogations from the first subparagraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
new In certain cases the customs authorities shall not require such evidence to be provided.
46 EN new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying:
waived;
not required by the customs authorities. 450/2008
Article 2113 Application and authorisation 450/2008 (adapted) 1.
An economic operator who is established in the customs territory of the ⌦ Union ⌫ Community and who meets the ⌦ criteria ⌫ conditions set out in Articles 14 22 and 15 may request ⌦ apply for ⌫ the status of authorised economic operator. new The obligation to be established in the customs territory of the Union may be waived in certain cases. 450/2008 The customs authorities shall, if necessary following consultation with other competent authorities, grant that status, which shall be subject to monitoring.
47 EN 450/2008 (adapted) new
types of authorisations: (a)
that of a ‘customs simplification’ ⌦ an ⌫ authorised economic operator and that of a "security and safety" authorised economic operator. ⌦ for customs simplifications that ⌫The first type of authorisation shall enable ⌦ the holder thereof ⌫ economic operators to benefit from certain simplifications in accordance with the customs legislation;. Under the second type of authorisation the holder thereof
entitled ⌦ entitle the holder thereof ⌫ to facilitations relating to security and safety.
same time. 450/2008 4.3.
The status of authorised economic operator shall, subject to Articles 2214 and 2315, be recognised by the customs authorities in all Member States, without prejudice to customs controls. 5.4. Customs authorities shall, on the basis of the recognition of the status of authorised economic operator and provided that the requirements related to a specific type of simplification provided for in the customs legislation are fulfilled, authorise the operator to benefit from that simplification.
accordance with the conditions laid down pursuant to Article 15(1)(g). 6.
The authorised economic operator shall notify the customs authorities of all factors arising after that status was granted which may influence its continuation or content. Article 2214 Granting of status The criteria for the granting of the status of authorised economic operator shall be the following:
EN
records, which allows appropriate customs controls;
48 EN 450/2008 (adapted) new (d)
pursuant to Article 13(2), in cases where an authorised economic operator wishes to take advantage of ⌦ with regard to ⌫ the simplifications provided for in accordance with the customs legislation authorisation referred to in Article 21(2)(a) , practical standards of competence or professional qualifications directly related to the activity carried out;
take advantage of facilitations with regard to customs controls relating to security and safety the authorisation referred to in Article 21(2)(b) , appropriate security and safety standards.
450/2008 (adapted) new Article 2315 Implementing measures ⌦ Delegation of power ⌫ The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down rules in respect of the following: The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying:
⌦ referred to in Article 21 ⌫ ;
authorised economic operator is to be carried out; obligation for an
450/2008
(c) the granting of authorisations for the use of simplifications by authorised economic operators;
(d) identification of the customs authority competent for the granting of such status and authorisations;
(e) the type and extent of facilitations that may be granted to authorised economic operators in respect of customs controls relating to security and safety;
(f) consultation with and provision of information to other customs authorities;
(g) the conditions under which the status of authorised economic operator may be suspended or revoked;
49 EN
450/2008 (adapted) new
(h) the conditions under which the requirement of being established in the customs territory of the Community ⌦ Union ⌫ may be ⌦ is ⌫ waived for specific categories of authorised economic operators, taking into account, in particular, international agreements, shall be adopted in accordance with the regulatory procedure with scrutiny subparagraph of Article 21(1) ; second ⌦ (c) the facilitations ⌫ referred to in Article 21(2)(b).184(4). 450/2008
2Those measures shall take account of the following:
(a) the rules adopted pursuant to Article 25(3);
(b) professional involvement in activities covered by customs legislation;
(c) practical standards of competence or professional qualifications directly related to the activity carried out;
(d) the economic operator as the holder of any internationally recognised certificate issued on the basis of relevant international conventions.
Article 2416 General provisions 450/2008 (adapted) 1.
Where a person requests that the customs authorities take ⌦ applies for ⌫ a decision relating to the application of customs legislation, that person shall supply all the information required by those ⌦ the competent customs ⌫ authorities in order for them to be able to take that decision. A decision may also be requested ⌦ applied for ⌫ by, and taken with regard to, several persons, in accordance with the conditions laid down in the customs legislation.
50 EN new In certain cases the competent customs authority shall be that of the place where the applicant’s main accounts for customs purposes are held or accessible, and where at least part of the activities to be covered by the authorisation are to be carried out. 450/2008 (adapted) new 2.
Except where otherwise providedfor in the customs legislation, a decision as referred to in paragraph 1 shall be taken, and the applicant notified, without delay, and at the latest within four months
required by the customs authorities in order for them to be able to take that decision is received by those authorities. 450/2008 (adapted) However, where the customs authorities are unable to comply with those time-limits, they shall inform the applicant of that fact before the expiry of those time-limits, stating the reasons and indicating the further period of time which they consider necessary in order to give ⌦ take ⌫ a decision on the request. 3.
Except where otherwise specified in the decision or in the customs legislation, the decision shall take effect from the date on which the applicant receives ⌦ it ⌫ the decision, or is deemed to have received it. Except in the cases provided for in Article 38(2)24(2), decisions adopted shall be enforceable by the customs authorities from that date. 4.
Before taking a decision which would adversely affect the ⌦ applicant ⌫ person or persons to whom it is addressed, the customs authorities shall communicate the grounds on which they intend to base their decision to the ⌦ applicant ⌫ person or persons concerned, who shall be given the opportunity to express ⌦ his ⌫ their point of view within a period prescribed period prescribed from the date on which ⌦ he receives that ⌫ the communication was made ⌦ or is deemed to have received it ⌫. Following the expiry of that period, the ⌦ applicant ⌫ person concerned shall be notified, in the appropriate form, of the decision. new In certain cases the first subparagraph shall not apply.
51 EN 450/2008 (adapted) new ⌦ 5.
A decision ⌫ which ⌦ adversely affects the applicant ⌫ shall set out the grounds on which it is based. The decision ⌦ and ⌫ shall refer to the right of appeal provided for in Article 3723.
supplementing it, laying down the following:
(a) the cases in which and conditions under which the first subparagraph of paragraph 4 shall not apply;
(b) the period referred to in the first subparagraph of paragraph 4, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). 450/2008 (adapted) 6.
Without prejudice to provisions laid down in other fields which specify the cases in which, and the conditions under which, decisions are invalid or become null and void, the customs authorities who tookissued a decision may at any time annul, amend or revoke it where it does not conform with the customs legislation.
paragraphs 3, 4, 5 and 6 of this Article and of Articles 17, 18 27, 28 and 19 29 shall also apply to decisions taken by the customs authorities without prior request from ⌦ application by ⌫ the person concerned and, in particular, to the notification of a customs debt as provided for in Article 67(3).
new Where the decision is a notification of a customs debt as referred to in Article 90(3), the customs authorities shall communicate the grounds on which they intend to base that decision to the person concerned within a specific time-limit. new EN
52 EN
requesting Member States to take, suspend, annul, amend or revoke a decision referred to in Article 24, to ensure the uniform application of the customs legislation.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying:
accordance with the first subparagraph of Article 24(4);
Article 24(8).
The Commission shall adopt the decisions referred to in Article 24(9) by means of implementing acts. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 244(2). On imperative grounds of urgency relating to such decisions, duly justified by the need to rapidly ensure the correct and uniform application of the customs legislation to which they relate, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 244(3).
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written procedure, Article 244(6) shall apply.
450/2008 (adapted) Article 17 27 Community-wide ⌦ Union-wide ⌫ validity of decisions Except where otherwise requested or specified ⌦ provided ⌫ , decisions taken by the customs authorities which are based upon or related ⌦ relating ⌫ to the application of customs legislation shall be valid throughout the customs territory of the Community ⌦ Union ⌫ .
53 EN 450/2008 Article 2818 Annulment of favourable decisions
addressed if all the following conditions are satisfied: 450/2008 (adapted)
information; 450/2008 (b)
the applicant knew or ought reasonably to have known that the information was incorrect or incomplete;
different.
unless otherwise specified in the decision in accordance with the customs legislation. 450/2008
Article 184(3), adopt measures for the implementation of this Article, in particular in respect of decisions addressed to several persons. 450/2008 (adapted) Article 2919 Revocation and amendment of favourable decisions
A favourable decision shall be revoked or amended where, in cases other than those referred to in Article 2818, one or more of the conditions laid down for its issue ⌦ taking that decision ⌫ were not or are no longer fulfilled.54 EN
favourable decision addressed to several persons may be revoked only in respect of a person who fails to fulfil an obligation imposed under that decision. 450/2008
amendment.
However, in exceptional cases where the legitimate interests of the person to whom the decision was addressed so require, the customs authorities may defer the date on which revocation or amendment takes effect.
Article 184(3), adopt measures for the implementation of thisArticle., in particular in respect of decisions addressed to several persons.
new
Except where the person concerned requests it, the revocation, amendment or suspension of a favourable decision shall not affect goods which, at the moment where the revocation, amendment or suspension takes effect, have already been placed and still are under a customs procedure by virtue of the revoked, amended or suspended decision.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN
55 EN 450/2008 (adapted) Article 32 20 Decisions relating to binding information
decisions relating to binding tariff information, hereinafter referred to as ("BTI decisions)", or decisions relating to binding origin information, hereinafter referred to as ("BOI decisions)". Such ⌦ an application ⌫ a request ⌦ shall not be accepted ⌫ be refused in any of the following circumstances: 450/2008
customs office, by or on behalf of the holder of a decision in respect of the same goods and, for BOI decisions, under the same circumstances determining the acquisition of origin; (b)
where the application does not relate to any intended use of the BTI or BOI decision or any intended use of a customs procedure.
determination of the origin of goods. Those decisions shall be binding on the customs authorities, as against the holder of the decision, only in respect of goods for which customs formalities are completed after the date on which the decision takes effect. The decisions shall be binding on the holder of the decision, as against the customs authorities, only with effect from the date on which he receives, or is deemed to have received, notification of the decision. 3.
BTI or BOI decisions shall be valid for a period of three years from the date on which the decision takes effect. new A BTI or BOI decision shall cease to be valid in certain cases before the end of that period. In such cases the BTI or BOI decision may still be used in respect of binding contracts based upon the decision and concluded before it ceases to be valid.
56 EN 450/2008 (adapted)
procedure, the holder of the decision must ⌦ shall ⌫ be able to prove that: 450/2008
described in the decision; (b)
in the case of a BOI decision, the goods in question and the circumstances determining the acquisition of origin correspond in every respect to the goods and the circumstances described in the decision. 450/2008 (adapted)
BOI decisions shall be annulled where they are based on inaccurate or incomplete information from the applicants.
24(6)16(6) and Article 2919. 450/2008 They may not be amended.
Article 184(2), adopt measures for the implementation of paragraphs 1 to 5 of this Article. new 7.
The Commission may notify the Member States of the following: 450/2008
elements of this Regulation, by supplementing it, laying down
(a) the conditions under which, and the moment when, the BTI or BOI decision ceases to be valid;
57 EN
(b) the conditions under which, and the period of time for which, a decision as referred to in point (a) may still be used in respect of binding contracts based upon the decision and concluded before the expiry of its validity;
(c) the conditions under which the Commission may issue decisions requesting Member States to revoke or amend a decision relating to binding information and giving different binding information compared with other decisions on the same subject, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). 9.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the conditions under which other decisions relating to binding information are to be issued shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new
classification or determination of origin is not ensured, is suspended;
BOI decisions, to ensure a uniform tariff classification or determination of the origin of goods. 9.
In certain cases the customs authorities shall, upon application, take decisions relating to binding information in areas of customs legislation other than those referred to in paragraph 1.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN
second subparagraph of Article 32(3);
with the second subparagraph of Article 32(3);
32(7)(a) and (b); (d)
the cases where decisions relating to binding information are taken in other areas of customs legislation in accordance with Article 32(9).58 EN
The Commission shall adopt the decisions referred to in Article 32(8), by means of implementing acts. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 244(2). On imperative grounds of urgency relating to such decisions, duly justified by the need to rapidly ensure the uniform application of the customs legislation to which they relate the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 244(3).
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written procedure, Article 244(6) shall apply. 450/2008 (adapted)
Article 3521 Application of penalties
Community customs legislation. Such penalties shall be effective, proportionate and dissuasive. 450/2008
following forms, or both:
settlement applied in place of and in lieu of a criminal penalty;
concerned. 450/2008 new
Member States shall notify the Commission, within six months 180 days from the date of application of this Article, as determined in accordance with Article 247(2)188(2), of the national provisions in force as envisaged in paragraph 1 and shall notify it without delay of any subsequent amendment affecting them.59 EN 450/2008
Article 3622 Decisions taken by a judicial authority Articles 3723 and 3824 shall not apply to appeals lodged with a view to the annulment, revocation or amendment of a decision relating to the application of customs legislation taken by a judicial authority, or by customs authorities acting as judicial authorities.
Article 3723 Right of appeal 1.
Any person shall have the right to appeal against any decision taken by the customs authorities relating to the application of customs legislation which concerns him directly and individually. 450/2008 (adapted) Any person who has applied to the customs authorities for a decision and has not obtained a decision on that request ⌦ application ⌫ within the time-limits referred to in Article 24(2)16(2) shall also be entitled to exercise the right of appeal. 450/2008
designated for that purpose by the Member States; (b)
subsequently, before a higher independent body, which may be a judicial authority or an equivalent specialised body, according to the provisions in force in the Member States. 450/2008 (adapted)
The appeal must ⌦ shall ⌫ be lodged in the Member State where the decision has been taken or applied for.60 EN 450/2008
confirmation or correction of decisions taken by the customs authorities. Article 3824 Suspension of implementation
to be suspended. 2.
The customs authorities shall, however, suspend implementation of such a decision in whole or in part where they have good reason to believe that the disputed decision is inconsistent with customs legislation or that irreparable damage is to be feared for the person concerned. 450/2008 (adapted) new
causing import duties or export duties ⌦ duty ⌫ to be payable, suspension of ⌦ implementation of ⌫ that decision shall be conditional upon the provision of a guarantee, unless it is established, on the basis of a documented assessment, that such a guarantee would be likely to cause the debtor serious economic or social difficulties.
450/2008 The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of the first subparagraph of this paragraph.
Article 3925 Customs controls
Customs controls may in particular consist of examining goods, taking samples, verifying declaration data and the existence and authenticity of documents, examining the accounts of economic operators and other records, inspecting means of transport, inspecting luggage and other goods carried by or on persons and carrying out official enquiries and other similar acts.
61 EN 450/2008 (adapted) new 2.
Customs controls, other than random checks, shall primarily be based on risk analysis using electronic data-processing techniques, with the purpose of identifying and evaluating the risks and developing the necessary counter-measures, on the basis of criteria developed at national, Community ⌦ Union ⌫ and, where available, international level.
Member States, in cooperation with the Commission, shall develop, maintain and employ
framework, based upon the exchange of risk information and analysis between customs administrations and establishing, inter alia, common risk evaluation criteria and standards , control measures and priority control areas.
450/2008 Controls based upon such information and criteria shall be carried out without prejudice to other controls carried out in accordance with paragraphs 1 and 2 or with other provisions in force.
accordance with the regulatory procedure referred to in Article 184(2), adopt implementing measures laying down the following:
new 4.
Customs authorities shall undertake risk management to differentiate between the levels of risk associated with goods subject to customs control or supervision and to determine whether or not, and if so where, the goods will be subject to specific customs controls. The risk management shall include activities such as collecting data and information, analysing and assessing risk, prescribing and taking action and regular monitoring and review of that process and its outcomes, based on international, Union and national sources and strategies. 450/2008
(b) common criteria and priority control areas;
62 EN new
following circumstances:
450/2008
(c) the risk information and analysis to be exchanged between customs administrations. new
control and the results of the control establish that the event, as referred to in Article 5(7), has occurred;
occurred, but the customs authority concerned considers the threat to present a high risk elsewhere in the Union.
and the priority control areas referred to in paragraph 3, account shall be taken of the following:
(c)
probable impact on trade flow, on individual Member States and on control resources.
traffic routes, modes of transport or economic operators which are subject to increased levels of risk analysis and customs controls during a certain period, without prejudice to other controls normally carried out by the customs authorities. 450/2008 Article 4026 Cooperation between authorities
Where, in respect of the same goods, controls other than customs controls are to be performed by competent authorities other than the customs authorities, customs authorities shall, in close cooperation with those other authorities, endeavour to have those controls performed, wherever possible, at the same time and place as customs63 EN controls (one-stop-shop), with customs authorities having the coordinating role in achieving this. 450/2008 (adapted) new 2.
In the framework of the controls referred to in this Section, customs and other competent authorities may, where necessary for the purposes of minimising risk and combating fraud, exchange with each other and with the Commission data received in the context of the entry, exit, transit, ⌦ movement ⌫ transfer, storage and enduse of goods, including postal traffic, moved between the customs territory of the Community ⌦ Union ⌫ and other ⌦ countries or ⌫ territories ⌦ outside the customs territory of the Union, ⌫ the presence and movement within the customs territory of non- ⌦ Union ⌫ Community goods and goods placed under the enduse procedure, and the results of any control. Customs authorities and the Commission may also exchange such data with each other for the purpose of ensuring a uniform application of Community ⌦ the ⌫ customs legislation.
Article 4127 Post-release control
The customs authorities may, after releasing the goods and in order to ascertain the accuracy of the particulars contained in the summary or ⌦ a ⌫ customs declaration, declaration for temporary storage, entry summary declaration, exit summary declaration, re-export notification or re-export advice, inspect any documents and data relating to the operations in respect of the goods in question or to prior or subsequent commercial operations involving those goods. Those authorities may also examine such goods and/or take samples where it is still possible for them to do so.
450/2008 Such inspections may be carried out at the premises of the holder of the goods or his representative, of any other person directly or indirectly involved in those operations in a business capacity or of any other person in possession of those documents and data for business purposes. 450/2008 (adapted) Article 4228 Intra-Community ⌦ Intra-Union ⌫ flights and sea crossings
baggage of persons either taking an intra-Community ⌦ intra-Union ⌫ flight, or64 EN making an intra-Community ⌦ intra-Union ⌫ sea crossing, only where the customs legislation provides for such controls or formalities. 450/2008
(a)
security and safety checks;
3.
The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article, laying down the cases in which and the conditions under which customs controls and formalities may be applied to the following:
(a) the cabin and hold baggage of the following:
(i) persons taking a flight in an aircraft which comes from a non-Community airport and which, after a stopover at a Community airport, continues to another Community airport;
(ii) persons taking a flight in an aircraft which stops over at a Community airport before continuing to a non-Community airport;
(iii) persons using a maritime service provided by the same vessel and comprising successive legs departing from, calling at or terminating in a nonCommunity port;
(iv) persons on board pleasure craft and tourist or business aircraft;
(b) cabin and hold baggage:
(i) arriving at a Community airport on board an aircraft coming from a nonCommunity airport and transferred at that Community airport to another aircraft proceeding on an intra-Community flight;
(ii) loaded at a Community airport onto an aircraft proceeding on an intraCommunity flight for transfer at another Community airport to an aircraft whose destination is a non-Community airport.
65 EN new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying the place where formalities and controls are to be carried out on cabin and hold baggage in accordance with Article 42.
uniform application of the customs controls, including the exchange of risk information and analysis, common risk criteria and standards, the control measures and the priority control areas.
the examination procedure referred to in Article 244(4).
On duly justified imperative grounds of urgency relating to measures, duly justified by the need to rapidly update the common risk management framework and adapt the exchange of risk information and analysis, common risk criteria and standards, control measures and priority control areas to the evolution of risks, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 244(5).
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written procedure, Article 244(6) shall apply. 450/2008
Article 4529 Keeping of documents and other information 1.
The person concerned shall, for the purposes of customs controls, keep the documents and information referred to in Article 14(1)9(1) for at least three calendar years, by any means accessible by and acceptable to the customs authorities. In the case of goods released for free circulation in circumstances other than those referred to in the third subparagraph, or goods declared for export, that period shall run from the end of the year in which the customs declarations for release for free circulation or export are accepted.
66 EN
In the case of goods released for free circulation duty-free or at a reduced rate of import duty on account of their end-use, that period shall run from the end of the year in which they cease to be subject to customs supervision. In the case of goods placed under another customs procedure, that period shall run from the end of the year in which the customs procedure concerned has ended. 450/2008 (adapted)
customs debt shows that the relevant entry in the accounts has to be corrected and the person concerned has been notified of this, the documents and information shall be kept for three years beyond the time-limit provided for in paragraph 1 of this Article.
Where an appeal has been lodged or where court proceedings have begun, the documents and information must ⌦ shall ⌫ be kept for the period provided for in paragraph 1 of this Article or until the appeals procedure or court proceedings are terminated, whichever is the later. 450/2008 Article 4630 Charges and costs Customs authorities shall not impose charges for the performance of customs controls or any other application of the customs legislation during the official opening hours of their competent customs offices.
However, the customs authorities may impose charges or recover costs where specific services are rendered, in particular the following: EN
premises other than customs premises;
applicant, particularly in respect of decisions taken pursuant to Article 3220 or the provision of information in accordance with Article 13(1)8(1);
goods, where costs other than the cost of using customs staff are involved;
goods or to potential risk.67 EN 450/2008 2.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down measures for the implementation of the second subparagraph of paragraph 1, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
Article 4731 Currency conversion
rate of exchange applicable where the conversion of currency is necessary for one of the following reasons:
currency other than that of the Member State where the customs value is determined; 450/2008 (adapted) (b)
because the value of the euro is required in national currencies for the purposes of determining the tariff classification of goods and the amount of import and export duty, including value thresholds in the Community ⌦ Common ⌫ Customs Tariff. new
paragraph 1, shall be fixed once a month.
The exchange rate to be used shall be the most recent rate set by the European Central Bank prior to the penultimate day of the month. This rate shall apply throughout the following month. However, where the rate applicable at the start of the month differs by more than 5 % from the rate set by the European Central Bank prior to the 15th of that same month, the latter rate shall apply from the 15th until the end of the month in question.
68 EN 450/2008
to in paragraph 1, the value of the euro in national currencies to be applied within the framework of the customs legislation shall be fixed at least once a year.
Article 184(2), adopt measures for the implementation of this Article. new The value of the euro in national currencies to be applied shall be the most recent rate set by the European Central Bank before 15 December, with effect from 1 January of the following
Article 4832 ⌦ Periods, dates and ⌫ Ttime-limits
legislation, such period shall not be extended or reduced and such date or time-limit shall not be deferred or brought forward unless specific provision is made in the provisions concerned. 2.
The rules applicable to periods, dates and time-limits set out in Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 determining the rules applicable to periods, dates and time-limits27 shall apply, except where otherwise specifically provided for in Community customs legislation.27 EN OJ L 124, 8.6.1971, p. 1.69 EN
Article 4933 Common Customs Tariff
Tariff.
Other measures prescribed by Community ⌦ Union ⌫ provisions governing specific fields relating to trade in goods shall, where appropriate, be applied in accordance with the tariff classification of those goods. 450/2008 (adapted) EN
2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff28;
Nomenclature or which provides for further subdivisions to it, and which is established by Community ⌦ Union ⌫ provisions governing specific fields with a view to the application of tariff measures relating to trade in goods; (c)
the conventional or normal autonomous customs duties ⌦ duty ⌫ applicable to goods covered by the Combined Nomenclature;
⌦ Union ⌫ has concluded with certain countries or territories outside the customs territory of the Community ⌦ Union ⌫ or groups of such countries or territories;
respect of certain countries or territories outside the customs territory of the Community ⌦ Union ⌫ or groups of such countries or territories;28 OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation (EC) No 275/2008 (OJ L 85, 27.3.2008, p. 3).70 EN (f)
autonomous measures providing for a reduction in or exemption from customs duties ⌦ duty ⌫ on certain goods; 450/2008
end-use, in the framework of measures referred to under points (c) to (f) or (h); 450/2008 (adapted)
⌦ Union ⌫ legislation. 3.
Where the goods concerned fulfil the conditions included in the measures laid down in points (d) to (g) of paragraph 2, the measures referred to in those provisions shall apply, at the request of ⌦ upon application by ⌫ the declarant, instead of those provided for in point (c) of that paragraph. Such application may be made retrospectively, provided that the time-limits and conditions laid down in the relevant measure or in the Code are complied with. 450/2008 4.
Where application of the measures referred to in points (d) to (g) of paragraph 2, or the exemption from measures referred to in point (h) thereof, is restricted to a certain volume of imports or exports, such application or exemption shall, in the case of tariff quotas, cease as soon as the specified volume of imports or exports is reached. 450/2008 (adapted) In the case of tariff ceilings such application shall cease by virtue of a legal act of the Community. ⌦ Union. ⌫ 450/2008
The Commission shall, in accordance with the management procedure referred to in Article 184(3), adopt measures for the implementation of paragraphs 1 and 4 of this Article.71 EN new 5.
The release for free circulation or the export of goods, to which the measures referred to in paragraphs 1 and 2 apply, may be made subject to surveillance. 450/2008 Article 5034 Tariff classification of goods
shall consist in the determination of one of the subheadings or further subdivisions of the Combined Nomenclature under which those goods are to be classified. 450/2008 (adapted) 2.
For the application of non-tariff measures, ‘ttariff classification’ of goods shall consist in the determination of one of the subheadings or further subdivisions of the Combined Nomenclature, or of any other nomenclature which is established by Community ⌦ Union ⌫ provisions and which is wholly or partly based on the Combined Nomenclature or which provides for further subdivisions to it, under which those goods are to be classified. 450/2008
and 2 shall be used for the purpose of applying the measures linked to that subheading. new 4.
The Commission may adopt measures to determine the tariff classification of goods in application of the Combined Nomenclature.
The Commission shall adopt measures on the uniform management of the tariff quotas and the tariff ceilings referred to in Article 49(4) and the management of the surveillance of the release for free circulation or export of goods, referred to in Article 49(5) by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 244(4).72 EN 2.
The Commission shall adopt the measures referred to in Article 50(4), by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 244(4). On imperative grounds of urgency relating to such measures, duly justified by the need to rapidly ensure the correct and uniform application of the combined nomenclature, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 244(5).
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written procedure, Article 244(6) shall apply. 450/2008 (adapted)
Article 5235 Scope Articles 36, 3753 and 3854 ⌦ shall ⌫ lay down rules for the determination of the nonpreferential origin of goods for the purposes of applying the following:
49(2)33(2)(d) and (e); 450/2008 (adapted) EN
provisions governing specific fields relating to trade in goods;
73 EN 450/2008 Article 5336 Acquisition of origin
their origin in that country or territory. 2.
Goods the production of which involved more than one country or territory shall be deemed to originate in the country or territory where they underwent their last substantial transformation. Article 5437 Proof of origin
legislation, the customs authorities may require the declarant to prove the origin of the goods. 450/2008 (adapted) 2.
Where proof of origin of goods is provided pursuant to customs legislation or other Community ⌦ Union ⌫ legislation governing specific fields, the customs authorities may, in the event of reasonable doubt, require any additional evidence needed in order to ensure that the indication of origin does comply with the rules laid down by the relevant Community ⌦ Union ⌫ legislation.
the exigencies of trade so require.
450/2008 (adapted) new Article 5538 Implementing measures ⌦ Delegation of power ⌫ The Commission shall, be empowered to adopt delegated acts in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of Articles 36 and 37. Article 243, specifying: EN 74 EN new (a) the rules under which goods are considered as wholly obtained in a single country or territory or to have undergone their last substantial transformation in a country or territory, in accordance with Article 53;
(b) the requirements on the proof of origin referred to in Article 54. 450/2008 (adapted) SECTION 2 PREFERENTIAL ORIGIN Article 5639 Preferential origin of goods 1.
In order to benefit from the measures referred to in points (d) or (e) of Article 33 49(2) or from non-tariff preferential measures, goods shall comply with the rules on preferential origin referred to in paragraphs 2 to 5 of this Article.
which the ⌦ Union ⌫ Community has concluded with certain countries or territories outside the customs territory of the ⌦ Union ⌫ Community or with groups of such countries or territories, the rules on preferential origin shall be laid down in those agreements. 3.
In the case of goods benefiting from preferential measures adopted unilaterally by the Community ⌦ Union ⌫ in respect of certain countries or territories outside the customs territory of the Community ⌦ Union ⌫ or groups of such countries or territories, other than those referred to in paragraph 5, the Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down the rules on preferential origin. new The Commission may grant a beneficiary country, on its request and for certain goods, a temporary derogation from the rules on preferential origin referred to in the first subparagraph.
75 EN 450/2008 (adapted) new 4.
In the case of goods benefiting from preferential measures applicable in trade between the customs territory of the Community ⌦ Union ⌫ and Ceuta and Melilla, as contained in Protocol 2 to the 1985 Act of Accession, the rules on preferential origin shall be adopted in accordance with Article 9 of that Protocol.
arrangements in favour of the overseas countries and territories associated with the Community ⌦ Union ⌫, the rules on preferential origin shall be adopted in accordance with Article 203187 of the Treaty.
⌦ Delegation of power ⌫ 6.The Commission shall, be empowered to adopt delegated acts in accordance with the regulatory procedure referred to in Article 184(2), adopt measures necessary for the implementation of the rules referred to in paragraphs 2 to 5 of this Article. Article 243, specifying: new
second subparagraph of Article 56(3).
The Commission shall adopt a measure granting a beneficiary country the temporary derogation referred to in the second subparagraph of Article 56(3) by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 244(4).
The Commission may adopt measures to determine the origin of goods.
76 EN
The Commission shall adopt the measures referred to in Article 59 by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 244(4). On imperative grounds of urgency relating to such decisions, duly justified by the need to rapidly ensure the correct and uniform application of rules of origin, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 244(5).
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written procedure, Article 244(6) shall apply. 450/2008 (adapted) new
Article 6140 Scope The customs value of goods, for the purposes of applying the Common Customs Tariff and non-tariff measures laid down by Community ⌦ Union ⌫ provisions governing specific fields relating to trade in goods, shall be determined in accordance with Articles 62 and 63.41 to 43 . Article 6241 Method of customs valuation based on the transaction value
is the price actually paid or payable for the goods when sold for export to the customs territory of the ⌦ Union ⌫ Community, adjusted, where necessary, in accordance with measures adopted pursuant to Article 43. 2.
The price actually paid or payable is ⌦ shall be ⌫ the total payment made or to be made by the buyer to the seller or by the buyer to a third party for the benefit of the seller for the imported goods and includes all payments made or to be made as a condition of sale of the imported goods. 450/2008
The transaction value shall apply provided that the following conditions are satisfied:77 EN
any of the following: 450/2008 (adapted)
Community ⌦ Union ⌫; 450/2008
(iii) restrictions which do not substantially affect the customs value of the goods;
cannot be determined with respect to the goods being valued;
buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with measures adopted pursuant to Article 43;
new
transaction value. 450/2008 (adapted) Article 6342 Secondary methods of customs valuation 1.
Where the customs value of goods cannot be determined under Article 6241, it shall be determined by proceeding sequentially from point (a) to point (d) of paragraph 2(d) of this Article, until the first point under which the customs value of goods can be determined. 450/2008 The order of application of points (c) and (d) shall be reversed if the declarant so requests.
The customs value, pursuant to paragraph 1, shall be:78 EN 450/2008 (adapted)
Community ⌦ Union ⌫ and exported at or about the same time as the goods being valued; (b)
the transaction value of similar goods sold for export to the customs territory of the Community ⌦ Union ⌫ and exported at or about the same time as the goods being valued;
imported goods, are sold within the customs territory of the ⌦ Union ⌫ Community in the greatest aggregate quantity to persons not related to the sellers; 450/2008
450/2008 (adapted)
determined on the basis of data available in the customs territory on the ⌦ Union ⌫ Community, using reasonable means consistent with the principles and general provisions of the following: 450/2008 (a)
the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade;
450/2008 (adapted) new Article 6443 Implementing measures ⌦ Delegation of power ⌫ The Commission shall, be empowered to adopt delegated acts in accordance with the regulatory procedure referred to in Article 184(2), adopt the measures laying down the following Article 243, specifying :
79 EN
value ⌦ in accordance with Articles 62 and 63 ⌫ , must be added to the price actually paid or payable, or which may be excluded; new (b)
the rules for adjusting the price actually paid or payable in accordance with Article 62(1); 450/2008
new
450/2008
to goods for which a customs debt is incurred after the use of a special procedure;
Articles 41 and 42. new
the special rules for determining the customs value referred to in Article 62(4).80 EN 450/2008 (adapted)
Article 6544 Release for free circulation and temporary admission
of the following customs procedures: 450/2008
450/2008 (adapted)
450/2008
declaration.
on whose behalf the customs declaration is made shall also be a debtor.
450/2008 (adapted) Where a customs declaration in respect of one of the procedures referred to in paragraph 1 is drawn up on the basis of information which leads to all or part of the import duties
81 EN the declaration and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor. Article 6645 Special provisions relating to non-originating goods 1.
Where a prohibition of drawback of, or exemption from, import duties ⌦ duty ⌫ applies to non-originating goods used in the manufacture of products for which a proof of origin is issued or made out in the framework of a preferential arrangement between the ⌦ Union ⌫ Community and certain countries or territories outside the customs territory of the ⌦ Union ⌫ Community or groups of such countries or territories, a customs debt on importation shall be incurred in respect of those nonoriginating goods, through the acceptance of the re-export notification relating to the products in question. 450/2008 2.
Where a customs debt is incurred pursuant to paragraph 1, the amount of import duty corresponding to that debt shall be determined under the same conditions as in the case of a customs debt resulting from the acceptance, on the same date, of the customs declaration for release for free circulation of the non-originating goods used in the manufacture of the products in question for the purpose of ending the inward processing procedure. 450/2008 (adapted) 3.
Article 65(2)44(2) and (3) shall apply mutatis mutandis. However, in the case of nonCommunity ⌦ non-Union ⌫ goods as referred to in Article 235179 the person who lodges the re-export notification shall be the debtor. In the event of indirect representation, the person on whose behalf the notification is lodged shall also be a debtor.
Article 6746 Customs debt incurred through non-compliance EN
be incurred through non-compliance with any of the following: (a)
one of the obligations laid down in customs legislation concerning the introduction of non-Community ⌦ non-Union ⌫ goods into the customs territory of the Community ⌦ Union ⌫, their removal from customs supervision, or the movement, processing, storage, temporary admission or disposal of such goods within that territory;
goods within the customs territory of the Community ⌦ Union ⌫ ;82 EN
a customs procedure or the granting, by virtue of the end-use of the goods, of duty exemption or a reduced rate of import duty. 450/2008
customs debt is not met or ceases to be met;
customs procedure where it is established subsequently that a condition governing the placing of the goods under that procedure or the granting of a duty exemption or a reduced rate of import duty by virtue of the end-use of the goods was not in fact fulfilled.
the following:
(b)
any person who was aware or should reasonably have been aware that an obligation under the customs legislation was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation, or who participated in the act which led to the non-fulfilment of the obligation;
reasonably have been aware at the time of acquiring or receiving the goods that an obligation under the customs legislation was not fulfilled. 4.
In cases referred to under point (c) of paragraph 1, the debtor shall be the person who is required to comply with the conditions governing the placing of the goods under a customs procedure or declaring the goods concerned under that procedure or the granting of a duty exemption or reduced rate of import duty by virtue of the end-use of the goods.
450/2008 (adapted) Where a customs declaration in respect of one of the procedures referred to in paragraph 1 is drawn up, or any information required under the customs legislation relating to the conditions governing the placing of the goods under a customs procedure is given to the customs authorities, which leads to all or part of the import duties ⌦ duty ⌫ not being collected, the person who provided the information required to draw up the declaration and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.
83 EN 450/2008 (adapted) Article 6847 Deduction of an amount of import duty already paid 1.
Where a customs debt is incurred, pursuant to Article 67(1)46(1) in respect of goods released for free circulation at a reduced rate of import duty on account of their enduse, the amount of import duty paid when the goods were released for free circulation shall be deducted from the amount of the import duty corresponding to the customs debt. 450/2008 (adapted) The first subparagraph shall apply mutatis mutandis where a customs debt is incurred in respect of scrap and waste resulting from the destruction of such goods. 450/2008 (adapted) 2.
Where a customs debt is incurred, pursuant to Article 67(1)46(1) in respect of goods placed under temporary admission with partial relief from import ⌦ duty ⌫ duties, the amount of import duty paid under partial relief shall be deducted from the amount of the import duty corresponding to the customs debt.
Article 6948 Export and outward processing
to export duties ⌦ duty ⌫ under the export procedure or the outward -processing procedure. 450/2008 EN
declaration. 3.
The declarant shall be the debtor. In the event of indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor.84 EN 450/2008 (adapted) Where a customs declaration is drawn up on the basis of information which leads to all or part of the export duties ⌦ duty ⌫ not being collected, the person who provided the information required for the declaration and who knew, or who should reasonably have known, that such information was false shall also be a debtor.
Article 70 49 Customs debt incurred through non-compliance
incurred through non-compliance with either of the following: 450/2008
450/2008 (adapted)
the customs territory of the Community ⌦ Union ⌫ with total or partial relief from export duties ⌦ duty ⌫ . 450/2008
450/2008 (adapted)
customs territory of the Community ⌦ Union ⌫ without a customs declaration;
were allowed to leave ⌦ be brought out of ⌫ the customs territory of the Community ⌦ Union ⌫ with total or partial relief from export duties ⌦ duty ⌫ ; 450/2008
should the customs authorities be unable to determine the moment referred in point (b), the expiry of the time-limit set for the production of evidence that the conditions entitling the goods to such relief have been fulfilled.85 EN
following:
concerned was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation; (c)
any person who participated in the act which led to the non-fulfilment of the obligation and who was aware or should reasonably have been aware that a customs declaration had not been lodged but should have been. 450/2008 (adapted)
who is required to comply with the conditions under which the goods were allowed to leave ⌦ be brought out of ⌫ the customs territory of the Community ⌦ Union ⌫ with total or partial relief from export duties ⌦ duty ⌫ . 450/2008
Article 7150 Prohibitions and restrictions 1.
The customs debt on importation or exportation shall be incurred even if it relates to goods which are subject to measures of prohibition or restriction on importation or exportation of any kind.
450/2008 (adapted) EN
of counterfeit currency;
narcotic drugs and psychotropic substances other than where strictly supervised by the competent authorities with a view to their use for medical and scientific purposes.86 EN 3.
For the purposes of penalties as applicable to customs offences, the customs debt shall nevertheless be deemed to have been incurred where, under the law of a Member State, customs duties ⌦ import or export duty ⌫ or the existence of a customs debt provide the basis for determining penalties. Article 7251 Several debtors Where several persons are liable for payment of the amount of import or export duty corresponding to one customs debt, they shall be jointly and severally liable for ⌦ payment of that ⌫ the full amount of the debt.
Article 7352 General rules for calculation of the amount of import or export duty 1.
The amount of the import or export duty shall be determined on the basis of those rules for calculation of duty which were applicable to the goods concerned at the time at which the customs debt in respect of them was incurred. 450/2008
incurred, that time shall be deemed to be the time at which the customs authorities conclude that the goods are in a situation in which a customs debt has been incurred.
However, where the information available to the customs authorities enables them to establish that the customs debt had been incurred prior to the time at which they reached that conclusion, the customs debt shall be deemed to have been incurred at the earliest time that such a situation can be established. 450/2008 (adapted) Article 7453 Special rules for calculation of the amount of import duty
customs territory of the Community ⌦ Union ⌫ in respect of goods placed under a customs procedure, such costs or the increase in value shall not be taken into account for the calculation of the amount of import duty where satisfactory proof of those costs is provided by the declarant.
However, the customs value, quantity, nature and origin of non-Community ⌦ nonUnion ⌫ goods used in the operations shall be taken into account for the calculation of the amount of import duty.
87 EN
a result of usual forms of handling within the customs territory of the ⌦ Union ⌫ Community, the original tariff classification for the goods placed under the procedure shall be applied at the request of the declarant. 450/2008 3.
Where a customs debt is incurred for processed products resulting from the inward processing procedure, the amount of import duty corresponding to such debt shall, at the request of the declarant, be determined on the basis of the tariff classification, customs value, quantity, nature and origin of the goods placed under the inward processing procedure at the time of acceptance of the customs declaration relating to those goods. new However, in certain cases the amount of import duty shall be determined in accordance with the first subparagraph without a request of the declarant in order to avoid the circumvention of tariff measures referred to in Article 49(2)(h). 4.
Where a customs debt is incurred for processed products resulting from the outward processing procedure or replacement products as referred to in Article 226(1), the amount of import duty shall be calculated on the basis of the cost of the processing operation undertaken outside the customs territory of the Union. 450/2008 (adapted) new EN 5.
Where customs legislation provides for a favourable tariff treatment of goods, or for relief or total or partial exemption from import or export ⌦ duty ⌫ duties, pursuant to Article 49(2)33(2) (d) to (g), Articles 130 to 133 174, 175, 176 and 178 or Articles 171 224 to 174, 227 or pursuant to Council Regulation (EEC) No 918/83 of
Council Regulation (EC) No 1186/2009 such favourable tariff treatment, relief or exemption shall also apply in cases where a customs debt is incurred pursuant to Articles 67 or 7046 or 49 of this Regulation, on condition that the failure which led to the incurrence of a customs debt did not constitute an attempt at deception.29
OJ L 105, 23.4.1983, p. 1. Regulation as last amended by Regulation (EC) No 274/2008 (OJ L 85, 27.3.2008, p. 1).88 EN 450/2008
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the following:
(a) the rules for the calculation of the amount of import or export duty applicable to goods;
(b) further special rules for specific procedures;
(c) derogations from Articles 52 and 53, in particular to avoid the circumvention of the tariff measures referred to in Article 33(2)(h), shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). Article 5575 Place where the customs debt is incurred 1.
A customs debt shall be incurred at the place where the customs declaration or the reexport notification referred to in Articles 65, 66 and 6944, 45 and 48 is lodged or where the supplementary declaration referred to in Article 110(3) is to be lodged. In all other cases, the place where a customs debt is incurred shall be the place where the events from which it arises occur.
If it is not possible to determine that place, the customs debt shall be incurred at the place where the customs authorities conclude that the goods are in a situation in which a customs debt is incurred. 450/2008 (adapted)
If the goods have been entered for ⌦ placed under ⌫ a customs procedure which has not been discharged, and the place cannot be determined, pursuant to the second or third subparagraphs of paragraph 1, within a specified period of time ⌦ specific time-limit ⌫ the customs debt shall be incurred at the place where the goods were either placed under the procedure concerned or were introduced into the customs territory of the Community ⌦ Union ⌫ under that procedure.89 EN 450/2008 The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the period of time referred to in the first subparagraph of this paragraph shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). 3.
Where the information available to the customs authorities enables them to establish that the customs debt may have been incurred in several places, the customs debt shall be deemed to have been incurred at the place where it was first incurred.
duty corresponding to that debt is lower than EUR 10000, the customs debt shall be deemed to have been incurred in the Member State where the finding was made. new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: (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, supplementing the ones laid down in Articles 73 and 74;
450/2008
Article 7756 General provisions
This Chapter shall apply to guarantees both for customs debts which have been incurred and for those which may be incurred, unless otherwise specified.90 EN 450/2008 (adapted) 2.
Customs authorities may require a guarantee to be provided in order to ensure payment of the amount of import or export duty corresponding to a customs debt. Where the relevant provisions so provide ⌦ In certain cases, ⌫ the guarantee required may also cover other charges as provided for under other relevant provisions in force. 450/2008
from the debtor or the person who may become the debtor. They may also permit the guarantee to be provided by a person other than the person from whom it is required.
guarantee to be provided in respect of specific goods or a specific declaration.
The guarantee provided for a specific declaration shall apply to the amount of import or export duty corresponding to the customs debt and other charges in respect of all goods covered by or released against that declaration, whether or not that declaration is correct. If the guarantee has not been released, it may also be used, within the limits of the secured amount, for the recovery of amounts of import or export duty and other charges payable following post-release control of those goods. 450/2008 (adapted) 5.
At the request of ⌦ Upon application by ⌫ the person referred to in paragraph 3 of this Article, the customs authorities may, in accordance with Article 83(1)62(1) and (2), authorise the provision of a comprehensive guarantee to cover the amount of import or export duty corresponding to the customs debt in respect of two or more operations, declarations or customs procedures. 450/2008 (adapted) new
No guarantee shall be required from States, regional and local government authorities or other bodies governed by public law, in respect of the activities in which they engage as public authorities , or in other specific cases .91 EN 450/2008 (adapted) new 7.
The customs authorities may waive the requirement for provision of a guarantee where the amount of import or export duty to be secured does not exceed the statistical ⌦ value ⌫ threshold for declarations laid down in accordance with Article 3(4)12 of Council Regulation (EC) 471/2009No 1172/95 of 22 May 1995 of the European Parliament and of the Council on the statistics relating to the trading of goods by the Community and its Member States with non-member countries30.
customs authorities shall be valid throughout the customs territory of the ⌦ Union ⌫ Community, for the purposes for which it is given. 450/2008 9.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the following:
guarantee is to be required,
shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). Article 7857 Compulsory guarantee 1.
Where it is compulsory for a guarantee to be provided, and subject to the rules adopted pursuant to paragraph 3, the customs authorities shall fix the amount of such guarantee at a level equal to the precise amount of import or export duty corresponding to the customs debt and of other charges where that amount can be established with certainty at the time when the guarantee is required. 450/2008 Where it is not possible to establish the precise amount, the guarantee shall be fixed at the maximum amount, as estimated by the customs authorities, of import or export duty corresponding to the customs debt and of other charges which have been or may be incurred.30 EN OJ L 152, 16.6.2009, p. 23. 118, 25.5.1995, p. 10. Regulation as last amended by Regulation (EC) No 1882/2003.92
EN
the amount of import or export duty corresponding to customs debts and other charges which vary in amount over time, the amount of such guarantee shall be set at a level enabling the amount of import or export duty corresponding to customs debts and other charges to be covered at all times.
Article 184(2), adopt measures for the implementation of paragraph 1 of this Article. Article 7958 Optional guarantee Where the provision of a guarantee is optional, such guarantee shall in any case be required by the customs authorities if they consider that the amount of import or export duty corresponding to a customs debt and other charges are not certain to be paid within the prescribed period. Its amount shall be fixed by those authorities so as not to exceed the level referred to in Article 7857.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down when a guarantee is optional shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). Article 8059 Provision of a guarantee
authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required;
import or export duty corresponding to the customs debt and other charges will be paid.
450/2008 The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the forms of guarantee referred in point (c) of the first subparagraph of this paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred sto in Article 184(4).
93 EN 450/2008
deposit shall be given in accordance with the provisions in force in the Member State in which the guarantee is required. new
payable by the customs authorities.
450/2008 Article 8160 Choice of guarantee The person required to provide a guarantee may choose between the forms of guarantee laid down in Article 80(1)59(1). However, the customs authorities may refuse to accept the form of guarantee chosen where it is incompatible with the proper functioning of the customs procedure concerned.
The customs authorities may require that the form of guarantee chosen be maintained for a specific period. 450/2008 (adapted) Article 8261 Guarantor 1.
The guarantor referred to in Article 80(1)(b)59(1)(b) must ⌦ shall ⌫ be a third person established in the customs territory of the ⌦ Union ⌫ Community. The guarantor must ⌦ shall ⌫ be approved by the customs authorities requiring the guarantee, unless the guarantor is a credit institution, financial institution or insurance company accredited in the Community ⌦ Union ⌫ in accordance with Community ⌦ Union ⌫ provisions in force. 450/2008
The guarantor shall undertake in writing to pay the secured amount of import or export duty corresponding to a customs debt and other charges.94 EN 3.
The customs authorities may refuse to approve the guarantor or the type of guarantee proposed where either does not appear certain to ensure payment within the prescribed period of the amount of import or export duty corresponding to the customs debt and of other charges. 450/2008 (adapted) Article 8362 Comprehensive guarantee
who satisfy the following conditions:
450/2008
new
450/2008 new (c)
they are regular users of the customs procedures involved or are known to the customs authorities to have capacity to fulfil their obligation in relation to those procedures they fulfil the criteria laid down in Article 22(d) .
charges which may be incurred, an economic operator may be authorised to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver provided that he fulfils the following criteria laid down in Article 22(b) and
(c) :.
(a) a satisfactory system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls;
(b) proven solvency.
The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures governing the procedure for granting authorisations under paragraphs 1 and 2 of this Article.95 EN 450/2008 (adapted) new Article 8463 Additional provisions ⌦ Temporary prohibitions ⌫ relating to the use of ⌦ comprehensive ⌫ guarantees 450/2008
procedures, paragraphs 2 and 3 shall apply.
goods which are considered to present increased risks of fraud.
Article 184(2), adopt measures:
(a) implementing paragraph 2 of this Article; 450/2008 (adapted) new
prohibiting ⌦ recourse to: ⌫
guarantee waiver referred to in Article 6283(2); (b)(c) as an exceptional measure in special circumstances, temporarily prohibiting the use of a comprehensive guarantee ⌦ referred to in Article 83, ⌫ in respect of goods which have been identified as being subject to large-scale fraud while under a comprehensive guarantee. or a new
The prohibitions referred to in paragraph 1 shall not apply to persons fulfilling certain conditions.96 EN
450/2008 Article 8564 Additional or replacement guarantee Where the customs authorities establish that the guarantee provided does not ensure, or is no longer certain or sufficient to ensure, payment within the prescribed period of the amount of import or export duty corresponding to the customs debt and other charges, they shall require any of the persons referred to in Article 7756(3) either to provide an additional guarantee or to replace the original guarantee with a new guarantee, according to his choice.
Article 8665 Release of the guarantee
debt or liability for other charges is extinguished or can no longer arise. 2.
Where the customs debt or liability for other charges has been extinguished in part, or may arise only in respect of part, of the amount which has been secured, a corresponding part of the guarantee shall be released accordingly at the request of the person concerned, unless the amount involved does not justify such action.
Article 184(2), adopt measures for the implementation of this Article. new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN
(b)
the specific cases where no guarantee is required in accordance with Article 77(6);
Article 77(8);
97 EN
guarantee with a reduced amount or to have a guarantee waiver referred to in Article 83(2);
including the revocation and cancellation of the undertaking given by the guarantor and the monitoring of the amount of the guarantee and the release of the guarantee; (h)
the rules on the procedure regarding the temporary prohibitions referred to in Article
Conferral of implementing powers
The Commission shall adopt the measures referred to in Article 84 by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 244(4). On imperative grounds of urgency relating to such measures, duly justified by the need to rapidly enhance the protection of the financial interests of the Union and of its Member States, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 244(5).
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written procedure, Article 244(6) shall apply. 450/2008 (adapted)
the amount of import ⌦ or ⌫ and export duty
Article 8966 Determination of the amount of import or export duty
The amount of import or export duty payable shall be determined by the customs authorities responsible for the place where the customs debt is incurred, or is deemed to have been incurred in accordance with Article 7555, as soon as they have the necessary information.98 EN
import or export duty payable determined by the declarant. new 3.
In certain cases the amount of import or export duty determined may be rounded. 450/2008 Article 9067 Notification of the customs debt
where the customs debt is incurred, or is deemed to have been incurred in accordance with Article 7555. 450/2008 (adapted) The notification referred to in the first subparagraph shall not be made in the following ⌦ cases ⌫ situations: 450/2008
provisional commercial policy measure taking the form of a duty has been imposed;
basis of a decision made in accordance with Article 3220;
450/2008 (adapted) EN
amount of import or export duty at a figure less than the amount of import or export ⌦ duty ⌫ payable was taken on the basis of general provisions invalidated at a later date by a court decision;
from notification of the customs debt.99 EN 450/2008 new The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of point (d) of the second subparagraph of this paragraph. 2.
Where the amount of import or export duty payable is equal to the amount entered in the customs declaration and that amount is covered by a guarantee, release of the goods by the customs authorities shall be equivalent to notifying the debtor of the customs debt. 450/2008 (adapted) new
to the debtor within 14 days of the date on which the customs authorities are in a position to determine the amount of import or export duty payable. However, in specific situations the notification of the customs debt may be deferred. 450/2008 Article 9168 Limitation of the customs debt 1.
No customs debt shall be notified to the debtor after the expiry of a period of three years from the date on which the customs debt was incurred.
committed, was liable to give rise to criminal court proceedings, the three year period laid down in paragraph 1 shall be extended to a period of ten10 years. 450/2008 (adapted) EN
and 2 of this Article shall be suspended, for the duration of the appeal proceedings, from the date on which the appeal is lodged. 4.
Where liability for a customs debt is reinstated pursuant to Article 103(6)79(5), the periods laid down in paragraphs 1 and 2 of this Article shall be considered as suspended from the date on which the ⌦ application for ⌫ repayment or remission application was submitted in accordance with Article 10884, until a ⌦ the date on which ⌫ the decision on the repayment or remission ⌦ was ⌫ is taken.100 EN 450/2008 Article 9269 Entry in the accounts
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 90(1)67(1). The customs authorities need not enter in the accounts amounts of import or export duty which, pursuant to Article 9168, correspond to a customs debt which could no longer be notified to the debtor. 450/2008 (adapted)
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. Article 9370 Time of entry in the accounts 1.
Where a customs debt is incurred as a result of the acceptance of the customs declaration of goods for a customs procedure, other than temporary admission with partial relief from import ⌦ duty ⌫ duties, or of any other act having the same legal effect as such acceptance, the customs authorities shall enter the amount of import or export duty payable in the accounts within 14 days of the release of the goods.
450/2008 (adapted) However, provided that payment has been guaranteed, the total amount of import or export duty relating to all the goods released to one and the same person during a period fixed by the customs authorities, which may not exceed 31 days, may be covered by a single entry in the accounts at the end of that period. Such entry in the accounts shall take place within 14 days of the expiry of the period concerned.
Where goods may be released subject to certain conditions which govern either the determination of the amount of import or export duty payable or its collection, entry in the accounts shall take place within 14 days of the day on which the amount of101 EN
import or export duty payable is determined or the obligation to pay that duty is fixed. However, where the customs debt relates to a provisional commercial policy measure taking the form of a duty, the amount of import or export duty payable shall be entered in the accounts within two months of the date of publication in the Official Journal of the European Union of the Regulation establishing the definitive commercial policy measure.
amount of import or export duty payable shall be entered in the accounts within 14 days of the date on which the customs authorities are in a position to determine the amount of import or export duty in question and take a decision. 4.
Paragraph 3 shall apply mutatis mutandis with regard to the amount of import or export duty to be recovered or which remains to be recovered where the amount of import or export duty payable has not been entered in the accounts in accordance with paragraphs 1, 2 and 3, or has been determined and entered in the accounts at a level lower than the amount payable.
apply in unforeseeable circumstances or in cases of force majeure.
450/2008
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down rules for entry in the accounts, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN
determined in accordance with Article 89(3);
from notification of the customs debt;102 EN (c)
the time-limit to be respected before the notification of the customs debt and the cases where that notification is deferred in accordance with the second sentence of Article 90(3).
450/2008 (adapted) new The Commission shall adopt measures by means of implementing acts to ensure mutual assistance between the customs authorities in case of incurrence of a customs debt. Those implementing acts shall be adopted in accordance with the regulatory ⌦ examination ⌫ procedure with scrutiny referred to in Article 244(4).184(4). 450/2008
Article 96 72 General time-limits for payment and suspension of the time-limit for payment 1.
Amounts of import or export duty, corresponding to a customs debt notified in accordance with Article 9067, shall be paid by the debtor within the period prescribed by the customs authorities. Without prejudice to Article 38(2)24(2), that period shall not exceed 10 days following notification to the debtor of the customs debt. In the case of aggregation of entries in the accounts under the conditions laid down in the second subparagraph of Article 93(1)70(1), it shall be so fixed as not to enable the debtor to obtain a longer period for payment than if he had been granted deferred payment in accordance with Article 9874.
450/2008 (adapted) Extension of that period may be granted by the customs authorities at the request of ⌦ upon application by ⌫ the debtor where the amount of import or export duty payable has been determined in the course of post-release control as referred to in Article 4127. Without prejudice to Article 100(1)77(1), such extensions shall not exceed the time necessary for the debtor to take the appropriate steps to discharge his obligation.
103 EN 450/2008
10077, payment shall be made within the period or periods specified in relation to those facilities. 450/2008 (adapted) new 3.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the conditions for the suspension of the time-limit for payment of the amount of import or export duty corresponding to a customs debt ⌦ shall be suspended ⌫ in the following ⌦ cases ⌫ situations: 450/2008
one debtor.,
shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). Those measures shall lay down, in particular, the period of the suspension, taking into account the time which is reasonable for the conclusion of any formalities or for the recovery of the amount of import or export duty corresponding to the customs debt.
Article 9773 Payment EN
including by adjustment of a credit balance, in accordance with national legislation.
without awaiting expiry of the period he has been granted for payment.104
EN 450/2008 (adapted) Article 9874 Deferment of payment Without prejudice to Article 79, tTThe customs authorities shall, at the request of the ⌦ upon application by the ⌫ person concerned and upon provision of a guarantee, permit ⌦ authorise ⌫ deferment of payment of the duty payable in any of the following ways: 450/2008 (adapted)
in accordance with the first subparagraph of Article 93(1)70(1), or Article 93(4);70(4);
accordance with the first subparagraph of Article 93(1)70(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 93(1)70(1). Article 9975 Time-limits for deferred ⌦ Periods for which ⌫ payment ⌦ is deferred⌫ EN
begin on the day following that on which the customs debt is notified to the debtor.
begin on the day following that on which the aggregation period ends. It shall be reduced by the number of days corresponding to half the number of days covered by the aggregation period. 4.
Where payment is deferred in accordance with Article 98(c)74(c), the period shall begin on the day following the end of the period fixed for release of the goods in question. It shall be reduced by the number of days corresponding to half the number of days covered by the period concerned.
number, the number of days to be deducted from the 30-day period pursuant to those paragraphs shall be equal to half the next lowest even number.
105 EN
payment has been deferred is to be paid on the Friday of the fourth week following the calendar week in question at the latest. If those periods are calendar months, Member States may provide that the amount of import or export duty in respect of which payment has been deferred is to be paid by the 16th day of the month following the calendar month in question.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the rules for deferment of payment in cases where the customs declaration is simplified in accordance with Article 109, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
Article 77100 Other payment facilities 1.
The customs authorities may grant the debtor payment facilities other than deferred payment on condition that a guarantee is provided.
interest shall be charged on the amount of import or export duty.
450/2008 (adapted) new ⌦ For a Member State whose currency is the euro, ⌫ Tthe rate of credit interest shall be ⌦ equal to ⌫ the interest rate applied by ⌦ as published in the Official Journal of the European Union, C series, which ⌫ the European Central Bank ⌦ applied ⌫ to its most recent main refinancing operations carried out before ⌦ , on ⌫ the first calendar day of the half-year month in question ( which the reference rate), plus ⌦ due date fell, increased by ⌫ one percentage point.
For a Member State which ⌦ whose currency ⌫ is not participating in the third stage of economic and monetary union ⌦ the euro, ⌫ the reference rate ⌦ of credit interest ⌫ referred to above shall be the equivalent ⌦ equal to the ⌫ rate set by its national central bank. In that case, the reference rate in force on the ⌦ applied on the ⌫ first calendar day of the half-year month in question by the Central Bank for its main refinancing operations, increased by one percentage point, or, for a Member State for which the Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member State's money market, increased by one percentage point shall apply for the following six months.
106 EN 450/2008 3.2. The customs authorities may refrain from requiring a guarantee or from charging credit interest where it is established, on the basis of a documented assessment of the situation of the debtor, that this would create serious economic or social difficulties.
Article 184(2), adopt measures for the implementation of paragraphs 1 and 2. new
cases other than those referred to in paragraph 3. 450/2008 Article 10178 Enforcement of payment and arrears 1.
Where the amount of import or export duty payable has not been paid within the prescribed period, the customs authorities shall secure payment of that amount by all means available to them under the law of the Member State concerned. The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down measures in respect of securing payment from guarantors within the framework of a special procedure, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
date of expiry of the prescribed period until the date of payment.
450/2008 (adapted) new ⌦ For a Member State whose currency is the euro, ⌫ tThe rate of interest on arrears shall be ⌦ equal to ⌫ the interest rate applied by ⌦ as published in the Official Journal of the European Union, C series, which ⌫ the European Central Bank ⌦ applied ⌫ to its most recent main refinancing operations carried out before ⌦ , on ⌫ the first calendar day of the half-year month ⌦ in which the due date fell, increased by ⌫ in question (the reference rate), plus two percentage points.
For a Member State which ⌦ whose currency ⌫ is not participating in the third stage of economic and monetary union ⌦ the euro, ⌫ the reference rate referred to above ⌦ of interest on arears ⌫ shall be ⌦ equal to ⌫ the equivalent rate set by its national central
107 EN
bank. In that case, the reference rate in force ⌦ applied ⌫ on the first calendar day of the half-year month in question by the Central Bank for its main refinancing operations, increased by two percentage points, or, for a Member State for which the Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member State's money market, increased by two percentage points shall apply for the following six months. 450/2008 new 3.
Where a customs debt has been notified pursuant to Article 90(3)67(3), interest on arrears shall be charged over and above the amount of import or export duty, from the date on which the customs debt was incurred until the date of its notification,. except where goods were released on the basis of a customs declaration lodged in accordance with Articles 143, 154 or 156 . 450/2008 The rate of interest on arrears shall be set in accordance with paragraph 2.
established, on the basis of a documented assessment of the situation of the debtor, that to charge it would create serious economic or social difficulties. 450/2008 (adapted) new
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the In certain cases, in terms of time and amounts, in which the customs authorities may waive the collection of shall refrain from charging interest on arrears in cases other than those referred to in paragraph 4 , shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).108 EN
new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: (a)
the rules for the suspension of the time-limit for payment of the amount of import or export duty corresponding to a customs debt referred to in Article 96(3) and the period of suspension;
Article 100(4);
with Article 101(5). 450/2008 (adapted) new
Article 10379 ⌦ General provisions ⌫
shall, provided that the amount to be repaid or remitted equals or exceeds a certain amount, be repaid or remitted on the following grounds: 450/2008 EN (a)
overcharged amounts of import or export duty;
109 EN 450/2008 (adapted) In addition, Wwhere an amount of import or export duty has been paid and the corresponding customs declaration is invalidated in accordance with Article 150114, that amount shall be repaid. new
should be granted, that authority shall transmit the case to the Commission for decision. 450/200832
Subject to the rules of competence for a decision, where the customs authorities themselves discover within the periods referred to in Article 108(1)84(1) that an amount of import or export duty is repayable or remissible pursuant to Articles 104,106 or 10780, 82 or 83, they shall repay or remit on their own initiative. 4.3.
No repayment or remission shall be granted when the situation which led to the notification of the customs debt results from deception by the debtor.
concerned.
However, interest shall be paid where a decision granting repayment is not implemented within three months of the date on which that decision was taken, unless the failure to meet the deadline was outside the control of the customs authorities. In such cases, the interest shall be paid from the date of expiry of the three-month period until the date of repayment. The rate of interest shall be established in accordance with Article 10077.
original customs debt shall be reinstated insofar as it is not time-barred under Article 91.68. 450/2008 (adapted) In such cases, any interest paid under the second subparagraph of paragraph 54 must ⌦ shall ⌫ be reimbursed.
110 EN
Article 10480 Repayment and remission of Oovercharged amounts of import or export duty An amount of import or export duty shall be repaid or remitted insofar as the amount corresponding to the customs debt initially notified exceeds the amount payable, or the customs debt was notified to the debtor contrary to points (c) or (d) of Article 90(1)67(1). 450/2008 Article 10581 Defective goods or goods not complying with the terms of the contract
customs debt relates to goods which have been rejected by the importer because, at the time of release, they were defective or did not comply with the terms of the contract on the basis of which they were imported.
Defective goods shall be deemed to include goods damaged before their release. 450/2008 (adapted)
not been used, except for such initial use as may have been necessary to establish that they were defective or did not comply with the terms of the contract and provided they are exported from ⌦ brought out of ⌫ the customs territory of the ⌦ Union ⌫ . Community 3.
Instead of being exported, ⌦ brought out of the customs territory of the Union ⌫ , at the request ⌦ and upon application by ⌫ of the person concerned, the customs authorities shall permit ⌦ authorise that ⌫ the goods to be placed under the inward -processing procedure, including for destruction, or the external transit, the customs warehousing or the free -zone procedure.
Article 10682 Repayment or remission on account of Eerror by the competent authorities
In situations ⌦ cases ⌫ other than those referred to in the second subparagraph of Article 103(1)79(1) and in Articles 104,105 and 10780, 81 and 83, an amount of import or export duty shall be repaid or remitted where, as a result of an error on the part of the competent authorities, the amount corresponding to the customs debt initially notified was lower than the amount payable, provided the following conditions are met:111 EN 450/2008
450/2008 (adapted) 2.
Where the preferential treatment of the goods is granted on the basis of a system of administrative cooperation involving the authorities of a country or territory outside the customs territory of the ⌦ Union ⌫ Community, the issue of a certificate by those authorities, should it prove to be incorrect, shall constitute an error which could not reasonably have been detected within the meaning of paragraph 1(a).
450/2008 The issue of an incorrect certificate shall not, however, constitute an error where the certificate is based on an incorrect account of the facts provided by the exporter, except where it is evident that the issuing authorities were aware or should have been aware that the goods did not satisfy the conditions laid down for entitlement to the preferential treatment.
The debtor shall be considered to be in good faith if he can demonstrate that, during the period of the trading operations concerned, he has taken due care to ensure that all the conditions for the preferential treatment have been fulfilled. The debtor may not rely on a plea of good faith if the Commission has published a notice in the Official Journal of the European Union stating that there are grounds for doubt concerning the proper application of the preferential arrangements by the beneficiary country or territory.
450/2008 (adapted) Article 10783 Repayment and remission in Eequity In situations ⌦ cases ⌫ other than those referred to in the second subparagraph of Article 103(1)79(1) and in Articles 104,105 and 10680, 81 and 82, an amount of import or export duty shall be repaid or remitted in the interest of equity where a customs debt is incurred under special circumstances in which no deception or obvious negligence may be attributed to the debtor.
112 EN 450/2008 Article 10884 Procedure for repayment and remission
submitted to the appropriate customs office within the following periods: 450/2008 (adapted) (a)
in the case of overcharged duties, ⌦ amounts of import or export duty, ⌫ error by the competent authorities or equity, within three years of the date of notification of the customs debt; 450/2008
within one year of the date of notification of the customs debt;
rules applicable to invalidation. The period specified in points (a) and (b) of the first subparagraph shall be extended where the applicant provides evidence that he was prevented from submitting his application within the prescribed period as a result of unforeseeable circumstances or force majeure. 450/2008 (adapted) 2.
Where an appeal has been lodged under Article 3723 against the notification of the customs debt, the relevant period specified in the first subparagraph of paragraph 1 of this Article shall be suspended, from the date on which the appeal is lodged, for the duration of the appeal proceedings. new
In certain cases where a customs authority grants repayment or remission in accordance with Articles 106 and 107, the Member State concerned shall inform the Commission thereof.113 EN
450/2008 (adapted) new Article 10985 Implementing measures ⌦ Delegation of power ⌫ The Commission shall, be empowered to adopt delegated acts in accordance with Article 243, specifying: the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Section. Those measures shall lay down, in particular, the cases in which the Commission shall, in accordance with the management procedure referred to in Article 184(3), decide whether remission or repayment of an amount of import or export duty is justified. new (a)
the rules on the procedure for repayment and remission, including the specification of the amount referred in Article 103(1), the content of the application for repayment or remission and the formalities to be completed, where necessary, before the amount of duty concerned is actually repaid or remitted;
Commission;
provided to the Commission in accordance with Article 108(3).
The Commission shall adopt the decision referred to in Article 103(2) by implementing acts. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 244(2). On imperative grounds of urgency relating to such decision, duly justified by the right for the applicant to rapidly be notified of it, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 244(3).
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written procedure, Article 244(6) shall apply.
114 EN 450/2008 (adapted)
Article 11186 Extinguishment 1.
Without prejudice to Article 68 and the provisions in force relating to non-recovery of the amount of import or export duty corresponding to a customs debt in the event of the judicially established insolvency of the debtor, a customs debt on importation or exportation shall be extinguished in any of the following ways: new
Article 91; 450/2008 (b)(a) by payment of the amount of import or export duty; (c)(b) subject to paragraph 54, by remission of the amount of import or export duty; 450/2008 (adapted) (d)(c) where, in respect of goods declared for a customs procedure entailing the obligation to pay duties, ⌦ import or export duty, ⌫ the customs declaration is invalidated; (e)(d)
where goods liable to import or export duties ⌦ duty ⌫ are confiscated;
subsequently confiscated;
customs supervision or abandoned to the State; 450/2008
where the disappearance of the goods or the non-fulfilment of obligations arising from the customs legislation results from the total destruction or irretrievable loss of115 EN
those goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure, or as a consequence of instruction by the customs authorities; for the purpose of this point, goods shall be considered as irretrievably lost when they have been rendered unusable by any person;
following conditions are fulfilled:
(i) the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the customs procedure concerned and did not constitute an attempt at deception;
(ii) all of the formalities necessary to regularise the situation of the goods are subsequently carried out; (i)
where goods released for free circulation duty-free, or at a reduced rate of import duty by virtue of their end-use, have been exported with the permission of the customs authorities;
in order to enable the preferential tariff treatment referred to in that Article to be granted are cancelled; 450/2008 (adapted)
pursuant to Article 4667 and evidence is provided to the satisfaction of the customs authorities that the goods have not been used or consumed and have been exported from ⌦ brought out of ⌫ the customs territory of the ⌦ Union ⌫ Community. 2.
In the event of confiscation, ⌦ cases ⌫ as referred to in paragraph 1(e)(d), the customs debt shall, nevertheless, for the purposes of penalties applicable to customs offences, be deemed not to have been extinguished where, under the law of a Member State, customs duties ⌦ import or export duty ⌫ or the existence of a customs debt provide the basis for determining penalties.
of goods released for free circulation duty-free or at a reduced rate of import duty on account of their end-use, any scrap or waste resulting from their destruction shall be deemed to be non-Community ⌦ non-Union ⌫ goods. new
The provisions of the customs legislation in force pertaining to standard rates for irretrievable loss due to the nature of goods shall apply where the person concerned fails to show that the real loss exceeds that calculated by application of the standard rate for the goods in question.116 EN 450/200854 Where several persons are liable for payment of the amount of import or export duty corresponding to the customs debt and remission is granted, the customs debt shall be extinguished only in respect of the person or persons to whom the remission is granted.65 In the case referred to in paragraph 1(k), the customs debt shall not be extinguished in respect of any person or persons who attempted deception.76
Where the customs debt was incurred pursuant to Article 6746, it shall be extinguished with regard to the person whose behaviour did not involve any attempt at deception and who contributed to the fight against fraud.7 The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article.
new
Where the customs debt is extinguished on the basis of Article 111(1)(h), Member States shall not be precluded from the application of penalties for failure to comply with customs legislation.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying the list of failures with no significant effect on the correct operation of the customs procedure concerned, supplementing the provisions of Article 111(1)(h)(i).
117 EN 450/2008 (adapted)
Article 11487 Obligation to lodge ⌦ Lodging of ⌫ an entry summary declaration 1.
Goods brought into the customs territory of the ⌦ Union ⌫ Community shall be covered by an entry summary declaration,.with the exception of means of transport temporarily imported and new
procedure; 450/2008 (adapted) ⌦ (b) for ⌫ means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Community ⌦ Union ⌫ without a stop within that territory;. new
agreements. 450/2008 (adapted) new
summary declaration shall be lodged ⌦ by the person responsible ⌫ at the118 EN competent customs office within a specific time-limit, before the goods are brought into the customs territory of the Community ⌦ Union ⌫ . new
declaration provided it contains the necessary particulars for such declaration and is available within a specific time-limit, before the goods are brought into the customs territory of the Union. 450/2008 (adapted) 5.
Customs authorities may accept, instead of the lodging of the entry summary declaration, the lodging of a notification and access to the ⌦ particulars of an ⌫ entry summary declaration data in the economic operator’s computer system. 450/2008
supplementing it, laying down the following:
(a) the cases, other than those referred to in paragraph 1 of this Article, in which the requirement for an entry summary declaration may be waived or adapted and the conditions under which it may be so waived or adapted;
(b) the deadline by which the entry summary declaration is to be lodged or made available before the goods are brought into the customs territory of the Community;
(c) the rules for exceptions from and variations to the deadline referred to in point (b);
(d) the rules for determining the competent customs office at which the entry summary declaration is to be lodged or made available and where risk analysis and risk-based entry controls are to be carried out, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
In adopting those measures, account shall be taken of the following:
(a) special circumstances;
(b) the application of those measures to certain types of goods traffic, modes of transport or economic operators;
(c) international agreements which provide for special security arrangements.
119 EN new
The customs office referred to in Article 114(3) shall, within a specific time-limit, carry out risk analysis, primarily for safety and security purposes, on the basis of the entry summary declaration and take the necessary measures based on the results of that risk analysis. 450/2008
technique. Commercial, port or transport information may be used provided it contains the necessary particulars for an entry summary declaration. Customs authorities may, in exceptional circumstances, accept paper-based entry summary declarations, provided that they apply the same level of risk management as that applied to entry summary declarations made using an electronic data-processing technique and that the requirements for the exchange of such data with other customs offices can be met.
2The entry summary declaration shall be lodged by the person who brings the goods into the
customs territory of the Community or who assumes responsibility for the carriage of the goods into that territory.
3Notwithstanding the obligations of the person referred to in paragraph 2, the entry summary
declaration may be lodged instead by one of the following persons:
(a) the importer or consignee or other person in whose name or on whose behalf the person referred to in paragraph 2 acts;
(b) any person who is able to present the goods in question or to have them presented to the competent customs authority.
4Where the entry summary declaration is lodged by a person other than the operator of the
means of transport by which the goods are brought on to Community customs territory, that operator shall lodge with the appropriate customs office a notification of arrival in the form of a manifest, a dispatch note or a load sheet containing the information required in order to enable all the goods transported which are to be covered by an entry summary declaration to be identified.
The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures stipulating the information which must appear on the notification of arrival.
120 EN
Paragraph 1 shall apply, mutatis mutandis, to the notification of arrival mentioned in the first subparagraph of this paragraph. 450/2008 (adapted) Article 89116 Amendment ⌦ and expiry ⌫ of ⌦ an ⌫ entry summary declaration
permitted ⌦ declarant may, upon application, be authorised ⌫ to amend one or more particulars of that ⌦ the entry summary ⌫ declaration after it has been lodged.
450/2008 However, no such amendment shall be possible after any of the following events:
(a) the customs authorities have informed the person who lodged the entry summary declaration that they intend to examine the goods;
(b) the customs authorities have established that the particulars in question are incorrect;
(c) the customs authorities have allowed the removal of the goods from the place where they were presented.
supplementing it, laying down exceptions to paragraph 1(c) of this Article, defining, in particular, the following:
(a) criteria for establishing grounds for amendments after removal;
(b) the data elements which may be amended;
(c) the time limit after removal within which amendment may be permitted, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new
The entry summary declaration shall be deemed not to have been lodged when the goods declared have not been brought into the customs territory of the Union within a specific time-limit after the declaration has been lodged.121 EN
450/2008 (adapted) Article 90117 Customs declaration replacing entry summary declaration The competent customs office may waive the lodging of an entry summary declaration in respect of goods for which, prior to the expiry of the deadline referred to in point (b) of the first subparagraph of Article 87(3) ⌦ time-limit for lodging that declaration, ⌫ a customs declaration is lodged. In that case, the customs declaration shall contain at least the particulars necessary for the entry summary declaration. Until such time as the customs declaration is accepted in accordance with Article 148112, it shall have the status of an entry summary declaration.
new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN
measures to be taken, in accordance with Article 115;
in Article 116(1);
declaration, is deemed not to have been lodged.122 EN 450/2008 (adapted) new
new
the Union shall notify the arrival to the customs office of first entry upon arrival of the means of transport. Where information on arrival of a sea-going vessel or of an aircraft is available to the customs authorities they may waive the notification referred to in the first subparagraph.
notify the arrival of the means of transport where acceptable to the customs authorities. 450/2008 (adapted) Article 120 91 Customs supervision
Goods brought into the customs territory of the Community ⌦ Union ⌫ shall, from the time of their entry, be subject to customs supervision and may be subject to customs controls. Where applicable, they shall be subject to such prohibitions and restrictions as are justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls on drug precursors, goods infringing certain intellectual property rights and cash entering the Community, as well as to the implementation of fishery conservation and management measures and of commercial policy measures.
123 EN 450/2008 They shall remain under such supervision for as long as is necessary to determine their customs status and shall not be removed therefrom without the permission of the customs authorities. 450/2008 (adapted) Without prejudice to Article 218166, Community ⌦ Union ⌫ goods shall not be subject to customs supervision once their customs status is established.
Non-Community ⌦ Non-Union ⌫ goods shall remain under customs supervision until their customs status is changed, or they are re-exported ⌦ brought out of the customs territory of the Union ⌫ or destroyed. 450/2008 2.
The holder of goods under customs supervision may, with the permission of the customs authorities, at any time examine the goods or take samples, in particular in order to determine their tariff classification, customs value or customs status. 450/2008 (adapted) Article121 92 Conveyance to the appropriate place
Community shall convey them without delay, by the route specified by the customs authorities and in accordance with their instructions, if any, to the customs office designated by the customs authorities, or to any other place designated or approved by those authorities, or into a free zone. 2.
Goods brought into a free zone shall be brought into that free zone directly, either by sea or air or, if by land, without passing through another part of the customs territory of the ⌦ Union ⌫ Community, where the free zone adjoins the land frontier between a Member State and a third country. 450/2008 The goods shall be presented to the customs authorities in accordance with Article 95.
124 EN 450/2008 (adapted)
been brought into the customs territory of the Community ⌦ Union ⌫ shall become responsible for compliance with the obligation laid down in paragraphs 1 and 2. 43.
Goods which, although still outside the customs territory of the ⌦ Union ⌫ Community, may be subject to customs controls by the customs authority of a Member State as a result of an agreement concluded with the relevant country or territory outside the customs territory of the ⌦ Union ⌫ Community, shall be treated in the same way as goods brought into the customs territory of the ⌦ Union ⌫ Community. 54.
Paragraphs 1 and 2 shall not preclude application of any special ⌦ rules ⌫ provisions with respect to ⌦ goods transported within frontier zones or in pipelines and wires as well as for traffic of negligible economic importance such as ⌫ letters, postcards and printed matter and their electronic equivalents held on other media or to goods carried by travellers, goods transported within frontier zones or in pipelines and wires as well as any other traffic of negligible economic importance, provided that customs supervision and customs control possibilities are not thereby jeopardised. 65.
Paragraph 1 shall not apply to means of transport and goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Community ⌦ Union ⌫ without a stop within that territory. Article 12293 Intra-Community ⌦ Intra-Union ⌫ air and sea services
apply to goods which have temporarily left the customs territory of the ⌦ Union ⌫ Community while moving between two points in that territory by sea or air, provided that carriage has been effected by a direct route and by an air or regular shipping service without a stop outside the customs territory of the ⌦ Union ⌫ Community. 450/2008
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down special provisions for air and regular shipping services, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).125 EN new
purposes of paragraph 1 and of Article 132(2). 450/2008 Article 12394 Conveyance under special circumstances 1.
Where, by reason of unforeseeable circumstances or force majeure, the obligation laid down in Article 121(1)92(1) cannot be complied with, the person bound by that obligation or any other person acting on that person’s behalf shall inform the customs authorities of the situation without delay. Where the unforeseeable circumstances or force majeure do not result in total loss of the goods, the customs authorities shall also be informed of their precise location. 450/2008 (adapted) 2.
Where, by reason of unforeseeable circumstances or force majeure, a vessel or aircraft covered by Article 121(6)92(5) is forced to put into port or to land temporarily in the customs territory of the Community ⌦ Union ⌫ and the obligation laid down in Article 121(1)92(1) cannot be complied with, the person who brought the vessel or aircraft into the customs territory of the ⌦ Union ⌫ Community, or any other person acting on that person’s behalf, shall inform the customs authorities of the situation without delay. 450/2008
The customs authorities shall determine the measures to be taken in order to permit customs supervision of the goods referred to in paragraph 1, or of the vessel or aircraft and any goods thereon in the circumstances specified in paragraph 2, and to ensure, where appropriate, that they are subsequently conveyed to a customs office or other place designated or approved by the authorities.126 EN
Article 12495 Presentation of goods to customs 450/2008 (adapted) 1.
Goods brought into the customs territory of the ⌦ Union ⌫ Community shall be presented to customs immediately upon their arrival at the designated customs office or any other place designated or approved by the customs authorities or in the free zone by one of the following persons:
Community; 450/2008
that territory acts; 450/2008 (adapted)
brought into the customs territory of the ⌦ Union ⌫ Community. 450/2008 EN 2.
Notwithstanding the obligations of the person described in paragraph 1, presentation of the goods may be effected instead by one of the following persons:
who carries out an activity in a free zone.127 EN 450/2008 new
declaration or customs declaration which has been lodged in respect of the goods , except where the lodging of such declaration is not required . new 4.
Where non-Union goods presented to customs are not covered by an entry summary declaration, and except where the lodging of such declaration is not required, the holder of the goods shall lodge such a declaration or a customs declaration replacing it immediately. 450/2008 (adapted) 5.4.
Paragraph 1 shall not preclude application of any special ⌦ rules ⌫ provisions with respect to ⌦ goods transported within frontier zones or in pipelines and wires as well as for traffic of negligible economic importance such as ⌫ letters, postcards and printed matter and their electronic equivalents held on other media or to goods carried by travellers, goods transported within frontier zones or in pipelines and wires as well as any other traffic of negligible economic importance, provided that customs supervision and customs control possibilities are not thereby jeopardised. new
been presented without the permission of the customs authorities.
450/2008 (adapted) Article 12596 Unloading and examination of goods
solely with the permission ⌦ authorisation ⌫ of the customs authorities in places designated or approved by those authorities. However, such permission ⌦ authorisation ⌫ shall not be required in the event of an imminent danger necessitating the immediate unloading of all or part of the goods. In that case, the customs authorities shall immediately be informed accordingly.
128 EN 450/2008
for the purpose of examining them, taking samples or examining the means of transport carrying them.
presented without the permission of the customs authorities.
450/2008 (adapted) new Article 12697 Obligation to place non-Community ⌦ non-Union ⌫ goods under a customs procedure
450/2008
procedure under which he wishes to place the goods, under the conditions for that procedure, irrespective of their nature or quantity, or their country of origin, consignment or destination.
450/2008
EN
customs declaration has been accepted, or have been placed in a free zone, nonCommunity goods presented to customs shall be deemed to have been placed under temporary storage, in accordance with Article 151.
waiver provided for by the measures adopted under Article 87(3), where it is found that non-Community goods presented to customs are not covered by an entry129 EN summary declaration, the holder of the goods shall lodge such a declaration immediately.
450/2008 (adapted) new Article 12799 Waiver for goods arriving under transit Article 121(2) to (6) 92, with the exception of the first subparagraph of paragraph 1 thereof, and Articles 95 to 98 124, 125, 126 and 203 shall not apply when goods already under a transit procedure are brought into the customs territory of the ⌦ Union. ⌫ Community.
Article 128100 Provisions applicable to non-Community goods after a transit procedure has ended ⌦ Non-Union goods not presented immediately upon arrival ⌫ Articles 125, 126 and 20396, 97 and 98 shall apply to ⌦ non-Union ⌫ non-Community goods moving under a transit procedure, once such goods have been presented to the customs office of destination in the customs territory of the ⌦ Union ⌫ Community, in accordance with the rules governing ⌦ the ⌫ transit ⌦ procedure ⌫ .
new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN
to customs of goods in accordance with Articles 121(5) and 124(5);
130 EN 450/2008
450/2008 (adapted) Article 130101 Presumption of customs status of ⌦ Union ⌫ Community goods 1.
Without prejudice to Article 161, Aall goods in the customs territory of the ⌦ Union ⌫ Community shall be presumed to have the customs status of ⌦ Union ⌫ Community goods, unless it is established that they are not ⌦ Union ⌫ Community goods. 450/2008
supplementing it, laying down: 450/2008 (adapted) new
in paragraph 1 of this Article does ⌦ shall ⌫ not apply.;
(b) the means by which ⌦ and ⌫ the customs status of ⌦ Union ⌫ Community goods may shall be ⌦ proven. ⌫ established;
(c) the
⌦ In certain ⌫ cases in which goods wholly obtained in the customs territory of the ⌦ Union ⌫ Community do not have the customs status of ⌦ Union ⌫ Community goods if they are obtained from goods placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward processing procedure.,131 EN 450/2008 shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). 450/2008 (adapted) Article 131102 Loss of customs status of ⌦ Union ⌫ Community goods Community ⌦ Union ⌫ goods shall become non-Community ⌦ non-Union ⌫ goods in the following cases: (a)
where they are moved ⌦ brought ⌫ out of the customs territory of the ⌦ Union ⌫ Community, insofar as the rules on internal transit or the measures laid down in accordance with Article 103 do not apply; 450/2008
procedure or the inward -processing procedure, insofar as the customs legislation so allows;
subsequently abandoned to the State, or are destroyed and waste remains; 450/2008 (adapted) (d)
where the declaration for release of goods for free circulation is invalidated after release in accordance with measures adopted pursuant to of the ⌦ goods ⌫ second subparagraph of Article 114(2). Article 132103 Community ⌦ Union ⌫ goods leaving the customs territory ⌦ of the Union ⌫ temporarily new
In the cases referred to in Article 194(2)(b) to (f), goods shall keep their customs status as Union goods only if that status is established under certain conditions and by means laid down in the customs legislation.132 EN 450/2008 (adapted) new The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the conditions under which Community ⌦ 2.
In certain cases Union ⌫ goods may move, without being subject to a customs procedure, from one point to another within the customs territory of the ⌦ Union ⌫ Community and temporarily out of that territory without alteration of their customs status, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN
of Union goods; (d)
the cases where the customs status of goods referred to in Article 132(2) is not altered.133 EN 450/2008
450/2008 (adapted) new Article 134104 Customs declaration of goods and customs supervision of ⌦ Union ⌫ Community goods
procedure, and the temporary storage procedures, shall be covered by a customs declaration appropriate for the particular procedure. new
declaration using means other than electronic data-processing techniques. 450/2008 (adapted) 3.2.
Community ⌦ Union ⌫ goods declared for export, internal Community ⌦ Union ⌫ transit or outward processing shall be subject to customs supervision from the time of acceptance of the declaration referred to in paragraph 1 until such time as they leave ⌦ are brought out of ⌫ the customs territory of the Community ⌦ Union ⌫ or are abandoned to the State or destroyed or the customs declaration is invalidated.
Article 135105 Competent customs offices
Except where Community ⌦ Union ⌫ legislation provides otherwise, Member States shall determine the location and competence of the various customs offices situated in their territory.134 EN 450/2008 2.
Member States shall ensure that official opening hours are fixed for those offices that are reasonable and appropriate, taking into account the nature of the traffic and of the goods and the customs procedures under which they are to be placed, so that the flow of international traffic is neither hindered nor distorted.
Article 184(2), adopt measures defining the various roles and responsibilities of competent customs offices, and notably of the following
(a) the customs offices of entry, import, export or exit;
(b) the customs offices carrying out the formalities for the placing of goods under a customs procedure.;
(c) the customs offices granting authorisations and supervising customs procedures. new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying:
declaration in accordance with Article 134(2) and the means to be used for that purpose; (b)
the competent customs office for placing goods under a customs procedure
The Commission shall adopt measures on the official opening hours referred to in Article 135(2) by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 244(4).
135 EN 450/2008 (adapted) Article 138 106 Centralised clearance 1.
⌦ The ⌫ cCustoms authorities may authorise a person to lodge, or make available, at the customs office responsible for the place where he is established a customs declaration for goods which are presented to customs at another customs office. In such cases, the customs debt shall be deemed to be incurred at the customs office at which the customs declaration is lodged or made available.
shall carry out the formalities for the verification of the declaration, ⌦ and ⌫ the recovery of the amount of import or export duty corresponding to any customs debt and for granting release of the goods. 3.
The customs office at which the goods are presented shall, without prejudice to its own controls for security and safety purposes, carry out any examination justifiably requested by the customs office at which the customs declaration ⌦ has been ⌫ is lodged or made available and shall allow release of the goods, taking into account information received from that office. new Those customs offices shall exchange information necessary for the release of the goods. The customs office at which the goods are presented shall allow the release of the goods. 450/2008
supplementing it, laying down in particular, rules in respect of the following:
(a) the granting of the authorisation referred to in paragraph 1;
(b) the cases in which review of the authorisation is to be carried out;
(c) the conditions under which the authorisation is granted;
(d) identification of the customs authority competent for the granting of the authorisation;
(e) consultation with and provision of information to other customs authorities, where appropriate;
(f) the conditions under which the authorisation may be suspended or revoked;
136 EN
(g) the specific role and responsibilities of the competent customs offices involved, particularly in respect of the controls to be applied;
(h) the form of, and any time limit for, the completion of formalities, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). Those measures shall take account of the following:
by the applicant with the criteria laid down in Article 14 for the granting of the status of authorised economic operator, –
with regard to point (d), the place where the applicant’s main accounts for customs purposes are held or accessible, facilitating audit-based controls, and where at least part of the activities to be covered by the authorisation are to be carried out. new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying:
450/2008
1The customs declaration shall be lodged using an electronic data-processing technique. The
customs authorities may allow the customs declaration to take the form of an entry in the declarant’s records, provided that the customs authorities have access to those data in the declarant’s electronic system and that the requirements for any necessary exchange of such data between customs offices are met.
2Where this is provided for in the customs legislation, the customs authorities may accept a
paper-based customs declaration, or a customs declaration made orally or by any other act whereby goods can be placed under a customs procedure.
137 EN 450/2008 3.
The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article. 450/2008 (adapted)
Article 140108 Content of a declaration and supporting documents
application of the provisions governing the customs procedure for which the goods are declared. Customs declarations made using an electronic data-processing technique shall contain an electronic signature or other means of authentication. Paper-based declarations shall be signed.
450/2008 The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down the specifications to which customs declarations must correspond. 450/2008 (adapted)
1.2. The supporting documents required for ⌦ the ⌫ application of the provisions governing the customs procedure for which the goods are declared shall be made available to the ⌦ in the declarant's possession and at the disposal of the ⌫ customs authorities at the time when the ⌦ customs ⌫ declaration is lodged.
customs authorities may also allow supporting documents to be lodged using that technique.
138 EN
Customs authorities may accept, instead of the lodging of those documents, access to the relevant data in the economic operator’s computer system. However, upon request by the declarant, the customs authorities may allow those documents to be made available after release of the goods. new
legislation so requires or where necessary for customs controls.
supporting documents.
Article 184(2), adopt measures for the implementation of paragraphs 2 and 3 of this Article.
new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN
Article 140;
139 EN 450/2008 (adapted) new
Article 143109 Simplified declaration (1)
The customs authorities shall, provided that the conditions of paragraphs 2 and 3 of this Article are fulfilled, may authorise ⌦ a ⌫ any person to have goods placed under a customs procedure on the basis of a simplified declaration which may omit certain of the particulars ⌦referred to in Article 140 ⌫ and ⌦ the ⌫ supporting documents referred to in Article 141108. 450/2008
supplementing it, relating to the conditions under which the authorisation referred to in paragraph 1 of this Article is to be given, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). 3.
The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures concerning the specifications to which the simplified declarations must correspond. 450/2008 (adapted) new Article 144110 Supplementary declaration
in the declarant’s records pursuant to Article 154 , the declarant shall furnish ⌦ lodge ⌫ a supplementary declaration containing the further particulars necessary to complete the customs declaration for the customs procedure concerned at the competent customs office within a specific time-limit . 450/2008 The supplementary declaration may be of a general, periodic or recapitulative nature.
140 EN
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to the first subparagraph of this paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new
450/2008 (adapted) new 3.2.
The supplementary declaration and the simplified declaration referred to in Article 143109(1) or the entry in the declarant’s records referred to in Article 154, and the supplementary declaration shall be deemed to constitute a single, indivisible instrument taking effect ⌦ , respectively, ⌫ on the date on which the simplified declaration is accepted in accordance with Article 112 148 ⌦ and on the date on which the goods are entered in the declarant's records ⌫ . 450/2008 4.3.
The place where the supplementary declaration is to be lodged in accordance with the authorisation shall be deemed, for the purposes of Article 7555, to be the place where the customs declaration has been lodged.
new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN
143;
Article 144;
accordance with Article 144(2).141 EN 450/2008 (adapted)
Article 146111 Person lodging a ⌦ customs ⌫ declaration 1.
Without prejudice to Article 144(1)110(1), a customs declaration may be made ⌦ lodged ⌫ by any person who is able to present or make available ⌦ provide ⌫ all of the documents which are required for the application of the provisions governing the customs procedure in respect of which the goods are declared. That person shall also be able to present the goods in question or to have them presented to the competent customs office.
However, where acceptance of a customs declaration imposes particular obligations on a specific person, ⌦ that ⌫ the declaration must ⌦ shall ⌫ be made by that person or by his representative.
Community. 3.
However, theThe following declarants shall not be required to be established ⌦ in that customs territory ⌫ : within the Community: (a)- persons who lodge a ⌦ customs ⌫ declaration for transit or temporary admission; 450/2008 (b)- persons who declare goods occasionally, provided that the customs authorities deem this to be justified.
supplementing it, laying down the cases in which, and the conditions under which, the requirements referred to in paragraph 2 may be waived, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new
The requirement to be established in the customs territory of the Union may be waived in cases other than those laid down in paragraph 3.142 EN
A customs declaration may be lodged prior to the expected presentation of the goods to customs. If the goods are not presented within 30 calendar days following the lodging of the customs declaration, the customs declaration shall be deemed not to have been lodged. 450/2008 (adapted) Article 148112 Acceptance of a ⌦ customs ⌫ declaration 1.
⌦ Customs declarations ⌫ Declarations which comply with the conditions laid down in this Chapter shall be accepted by the customs authorities immediately, provided that the goods to which they refer have been presented to customs or, to the satisfaction of the customs authorities, are made available for customs controls.
450/2008 Where the declaration takes the form of an entry in the declarant’s records and access to those data by the customs authorities, the declaration shall be deemed to have been accepted at the moment at which the goods are entered in the records. The customs authorities may, without prejudice to the legal obligations of the declarant or to the application of security and safety controls, waive the obligation for the goods to be presented or to be made available for customs control.
Article, where a customs declaration is lodged at a customs office other than the office at which the goods are presented, the declaration shall be accepted when the office at which the goods are presented confirms the availability of the goods for customs controls. 450/2008 2.3. The date of acceptance of the customs declaration by the customs authorities shall, except where otherwise provided, be the date to be used for the application of the provisions governing the customs procedure for which the goods are declared and for all other import or export formalities.
Article 184(2), adopt measures laying down detailed rules for the implementation of this Article.
143 EN 450/2008 (adapted) Article 149113 Amendment of a ⌦ customs ⌫ declaration
⌦ authorised ⌫ to amend one or more of the particulars of the ⌦ customs ⌫ declaration after ⌦ that ⌫ the declaration has been accepted by customs. The amendment shall not render the ⌦ customs ⌫ declaration applicable to goods other than those which it originally covered.
any of the following events: 450/2008 (a)
the customs authorities have informed the declarant that they intend to examine the goods; 450/2008 (adapted)
customs declaration ⌫ are incorrect; 450/2008
supplementing it, laying down exceptions to paragraph 2(c) of this Article, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new
Upon application, within a specific time-limit, the amendment of the customs declaration may be authorised after release of the goods.144 EN
450/2008 (adapted) Article 150114 Invalidation of a ⌦ customs ⌫ declaration
declarant, invalidate a ⌦ customs ⌫ declaration already accepted in the following cases: 450/2008
customs procedure;
goods under the customs procedure for which they were declared is no longer justified.
450/2008 (adapted) new However, where the customs authorities have informed the declarant of their intention to examine the goods, a request ⌦ an application ⌫ for invalidation of the ⌦ customs ⌫ declaration shall not be accepted before the examination has taken place.
released unless where otherwise provided . 450/2008 The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to the first subparagraph of this paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying:
145 EN
territory of the Union is waived in accordance with Article 146(4);
the goods as referred to in Article 149(2)(c);
referred to in Article 150(2). 450/2008 (adapted)
Article 152115 Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings
and dealing with each of those goods in accordance with its tariff subheadings for the purpose of drawing-up the customs declaration would entail a burden of work and expense disproportionate to the import duties ⌦ and export duty ⌫ chargeable, the customs authorities may, at the request of ⌦ upon application by ⌫ the declarant, agree that import duties ⌦ and export duty ⌫ be charged on the whole consignment on the basis of the tariff subheadings of the goods which are subject to the highest rate of import or export duty.
450/2008 The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article. new
Paragraph 1 shall not apply for goods subject to prohibitions or restrictions or excise
EN Article153 Conferral of implementing powers The Commission shall adopt measures for the determination of the tariff subheading for the application of Article 152(1) by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 244(4). new
1Customs authorities may authorise simplifications, other than as referred to under Section 3
of this Chapter, of the customs formalities and controls.
supplementing it, laying down in particular rules in respect of the following:
(a) the granting of the authorisations referred to in paragraph 1;
(b) the cases in which review of the authorisations is to be carried out and the conditions under which their use is to be monitored by the customs authorities;
(c) the conditions under which the authorisations are granted;
(d) the conditions under which an economic operator may be authorised to carry out certain customs formalities which should in principle be carried out by the customs authorities, including the self-assessment of import and export duties, and to perform certain controls under customs supervision;
(e) identification of the customs authority competent for the granting of the authorisations;
(f) consultation with and provision of information to other customs authorities, where appropriate;
(g) the conditions under which the authorisations may be suspended or revoked;
(h) the specific role and responsibilities of the competent customs offices involved, particularly in respect of the controls to be applied;
(i) the form of, and any time limit for, the completion of formalities, shall be adopted in accordance with the
regulatory procedure with scrutiny referred to in Article 184(4). Those measures shall take account of the following:
147 EN
security and safety purposes on goods brought into or leaving the customs territory of the Community,
applicant shall hold the status of authorised economic operator in accordance with Article 14,
purposes are held or accessible, facilitating audit-based controls, and where at least part of the activities to be covered by the authorisation are to be carried out. new
1.
The customs authorities may, upon application, authorise a person to lodge a customs declaration in the form of an entry in the declarant’s records, provided that the customs authorities have access to those data in the declarant’s electronic system.
be presented.
which the goods are entered in the records.
the authorisation complies with his obligations.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN (a)
the rules for the granting of the authorisation referred to in Article 154 (1) and (2);
in the declarant's records in accordance with Article 154(1);
154(4).148 EN
out certain customs formalities which are to be carried out by the customs authorities, to determine the amount of import and export duty payable, and to perform certain controls under customs supervision. 2.
The applicant for the authorisation referred to in paragraph 1 shall be an authorised economic operator for customs simplifications.
holder of the authorisation referred to in paragraph 1 complies with his obligations.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying:
authorisation in accordance with Article 156(1);
(d)
the rules on the procedure for taking the necessary measures laid down in Article 156(3). 450/2008 (adapted)
Article 158117 Verification of a customs declaration The customs authorities may, for the purpose of verifying the accuracy of the particulars contained in a customs declaration which they have ⌦ has been ⌫ accepted:
149 EN 450/2008
450/2008 (adapted)
450/2008
Article 159118 Examination and sampling of goods 1.
Transport of the goods to the places where they are to be examined and where samples are to be taken, and all the handling necessitated by such examination or taking of samples, shall be carried out by or under the responsibility of the declarant. The costs incurred shall be borne by the declarant.
examined and when samples are taken. Where the customs authorities have reasonable grounds for so doing, they may require the declarant to be present or represented when the goods are examined or samples are taken or to provide them with the assistance necessary to facilitate such examination or taking of samples. 3.
Provided that samples are taken in accordance with the provisions in force, the customs authorities shall not be liable for payment of any compensation in respect thereof but shall bear the costs of their analysis or examination. Article 160119 Partial examination and sampling of goods
samples are taken, the results of the partial examination, or of the analysis or examination of the samples, shall be taken to apply to all the goods covered by the same declaration.
However, the declarant may request a further examination or sampling of the goods if he considers that the results of the partial examination, or of the analysis or examination of the samples taken, are not valid as regards the remainder of the goods declared. The request shall be granted, provided that the goods have not been released or that, if they have been released, the declarant proves that they have not been altered in any way.
150 EN 450/2008 (adapted)
falling under ⌫ two or more ⌦ tariff subheadings ⌫ items, the particulars relating to ⌦ goods falling under ⌫ each item ⌦ tariff subheading ⌫ shall be deemed to constitute a separate declaration. 450/2008 3.
The Commission shall, in accordance with the management procedure referred to in Article 184(3), adopt measures laying down the procedure to be followed in the event of divergent results of examinations pursuant to paragraph 1 of this Article. Article 161120 Results of the verification
the provisions governing the customs procedure under which the goods are placed. 450/2008 (adapted)
the particulars contained in ⌦ that ⌫ the declaration. 450/2008 (adapted) 3.
The results of the verification made by the customs authorities shall have the same conclusive force throughout the customs territory of the ⌦ Union ⌫ Community. 450/2008 Article 162121 Identification measures
The customs authorities or, where appropriate, economic operators authorised to do so by the customs authorities, shall take the measures necessary to identify the goods where identification is required in order to ensure compliance with the provisions governing the customs procedure for which those goods have been declared.151 EN 450/2008 (adapted) Those identification measures shall have the same legal effect throughout the customs territory of the ⌦ Union ⌫ Community. 450/2008 2.
Means of identification affixed to the goods or means of transport shall be removed or destroyed only by the customs authorities or, where they are authorised to do so by the customs authorities, by economic operators, unless, as a result of unforeseeable circumstances or force majeure, their removal or destruction is essential to ensure the protection of the goods or the means of transport. 450/2008 (adapted) Article 163122 Implementing measures ⌦ Conferral of implementing powers ⌫
450/2008 new The Commission may, shall adopt by means of implementing acts measures on the verification of the customs declaration, the examination and sampling of goods and the results of the verification. Those implementing acts shall be adopted in accordance with the regulatory examination procedure referred to in Article 244(4)184(2) , adopt measures for the implementation of this Section.
Article 164123 Release of the goods 450/2008 (adapted)
Without prejudice to Article 117, ⌦ Where ⌫ where the conditions for placing the goods under the procedure concerned are fulfilled and provided that any restriction has been applied and the goods are not subject to any prohibition, the customs authorities shall release the goods as soon as the particulars in the customs declaration have been verified or are accepted without verification.152 EN 450/2008 The first subparagraph shall also apply where verification as referred to in Article 158117 cannot be completed within a reasonable period of time and the goods are no longer required to be present for verification purposes.
450/2008 (adapted) new For the purposes of the first subparagraph, where a customs declaration covers ⌦ goods falling under ⌫ two or more ⌦ tariff sub-headings ⌫ items, the particulars relating to ⌦ goods falling under ⌫ each item ⌦ tariff sub-heading ⌫ shall be deemed to constitute a separate customs declaration. 450/2008
customs declaration has been accepted, the customs authorities involved shall exchange the information necessary for the release of the goods, without prejudice to appropriate controls. 450/2008 Article 165124 Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee 1.
Where the placing of goods under a customs procedure gives rise to a customs debt, the release of the goods shall be conditional upon the payment of the amount of import or export duty corresponding to the customs debt or the provision of a guarantee to cover that debt. 450/2008 (adapted) However, without prejudice to the third subparagraph, the first subparagraph shall not apply to temporary admission with partial relief from import ⌦ duty ⌫ duties.
153 EN 450/2008 Where, pursuant to the provisions governing the customs procedure for which the goods are declared, the customs authorities require the provision of a guarantee, those goods shall not be released for the customs procedure in question until such guarantee is provided. 2.
The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down exceptions to the first and third subparagraphs of paragraph 1 of this Article. new
the amount of import or export duty corresponding to the customs debt or to the provision of a guarantee to cover that debt.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying the cases referred to in Article 165(2). 450/2008
Article 167125 Destruction of goods Where the customs authorities have reasonable grounds for so doing, they may require goods which have been presented to customs to be destroyed and shall inform the holder of the goods accordingly. The costs of destruction shall be borne by the holder of the goods.
Article 168126 Measures to be taken by the customs authorities
The customs authorities shall take any necessary measures, including confiscation and sale, or destruction, to dispose of goods in the following cases:154 EN 450/2008 (adapted) (a)
where one of the obligations laid down in customs legislation concerning the introduction of non-Community ⌦ non-Union ⌫ goods into the customs territory of the ⌦ Union ⌫ Community has not been fulfilled, or the goods have been withheld from customs supervision; 450/2008
or continue examination of the goods within the period prescribed by the customs authorities;
450/2008 (adapted)
(i) the documents which must be produced ⌦ provided ⌫ before the goods can be placed under, or released for, the customs procedure requested have not been ⌦ provided ⌫ made available;
(ii) payments or a guarantee which should have been made or provided in respect of import or export ⌦ duty ⌫ duties, as the case may be, have not been made or provided within the period prescribed;
(iii) they ⌦ the goods ⌫ are subject to prohibitions or restrictions; 450/2008
release;
that release;
450/2008 (adapted)
Non-Community ⌦ Non-Union ⌫ goods which have been abandoned to the State, seized or confiscated shall be deemed to be placed under the temporary storage procedure.155 EN Article 169127 Abandonment
procedure may with prior permission of the customs authorities be abandoned to the State by the holder of the procedure or, where applicable, the holder of the goods. 450/2008
or, where applicable, the holder of the goods, shall bear the costs of any destruction or other disposal of goods.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, relating to the implementation of this Chapter, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new
Where goods to be destroyed, abandoned to the State, seized or confiscated are already subject to a customs declaration, customs authorities shall invalidate that customs declaration.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN
(b)
the rules on abandonment of goods to the State in accordance with Article 169.156 EN 450/2008 (adapted)
Article 172129 Scope and effect
Community market or intended for private use or consumption within the ⌦ customs territory of the Union ⌫ Community shall be placed under release for free circulation. 450/2008
450/2008 (adapted)
450/2008 (b)
the collection, as appropriate, of other charges, as provided for under relevant provisions in force relating to the collection of those charges;
insofar as they do not have to be applied at an earlier stage;
goods. 450/2008 (adapted)
Release for free circulation shall confer on non-Community ⌦ non-Union ⌫ goods the customs status of ⌦ Union ⌫ Community goods.157 EN
new Article 173 Delegation of power The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying the rules on the application of the commercial policy measures, prohibitions and restrictions referred to in Article 172(2)(c) to goods placed under a special procedure prior to their release for free circulation. 450/2008 (adapted) CHAPTER 2 Relief from import ⌦ duty ⌫ duties SECTION 1 RETURNED GOODS Article 174130 Scope and effect 1.
Non-Community ⌦ Non-Union ⌫ goods which, having originally been exported as ⌦ Union ⌫ Community goods from the customs territory of the ⌦ Union ⌫ Community, are returned to that territory within a period of three years and declared for release for free circulation shall, at the request of ⌦ upon application by ⌫ the person concerned, be granted relief from import ⌦ duty ⌫ duties. new The first subparagraph shall apply even where the returned goods represent only a part of the goods previously exported from the customs territory of the Union. 450/2008
The three-year period referred to in paragraph 1 may be exceeded in order to take account of special circumstances.158 EN 450/2008 (adapted) 3.
Where, prior to their export from the customs territory of the ⌦ Union ⌫ Community, the returned goods had been released for free circulation duty-free or at a reduced rate of import duty because of a particular end-use, relief from duty under paragraph 1 shall be granted only if they are to be released for free circulation for the same end-use. 450/2008 Where the end-use for which the goods in question are to be released for free circulation is no longer the same, the amount of import duty shall be reduced by any amount collected on the goods when they were first released for free circulation. Should the latter amount exceed that levied on the release for free circulation of the returned goods, no repayment shall be granted. 450/2008 (adapted) 4.
Where Community ⌦ Union ⌫ goods have lost their customs status as ⌦ Union ⌫ Community goods pursuant to Article 131102(b) and are subsequently released for free circulation, paragraphs 1, 2 and 3 of this Article shall apply mutatis mutandis.
reimported in the state in which they were exported. new
person requesting such relief provides information establishing that the conditions for the relief are fulfilled. That information shall be provided to the customs office where the customs declaration for release for free circulation is lodged.
450/2008
Relief from import duties provided for in Article 130 shall not be granted in the following cases:
159 EN
(a) goods exported from the customs territory of the Community under the outwardprocessing procedure, unless one of the following applies:
(i) those goods remain in the state in which they were exported;
(ii) the rules adopted in accordance with Article 134 allow for this;
policy involving their export out of the customs territory of the Community, except where the rules adopted in accordance with Article 134 allow for this
new
Goods which benefited from measures laid down under the common agricultural policy Relief from import duty provided for in Article 174 shall not be granted to goods which have benefited from measures laid down under the common agricultural policy involving their export out of the customs territory of the Union, except where otherwise provided in specific cases. 450/2008 (adapted) Article 176132 Goods previously placed under the inward -processing procedure EN
originally re-exported from the customs territory of the ⌦ Union ⌫ Community subsequent to an inward -processing procedure. 2.
At the request of ⌦ Upon application by ⌫ the declarant and provided he submits the necessary information, the amount of import duty on the goods covered by paragraph 1 of this Article shall be determined in accordance with Article 74(3)53(3). The date of acceptance of the re-export notification shall be regarded as the date of release for free circulation.
granted for processed products which were exported in accordance with Article 191(2)(c),142(2)(b), unless it is ensured that no goods will be placed under the inward -processing procedure.160 EN new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: (a)
the cases where goods are considered to be reimported in the state in which they were exported;
450/2008 (adapted)
Article 178133 Products of sea-fishing and other products taken from the sea
⌦ duty ⌫ duties when they are released for free circulation:
or territory outside the customs territory of the ⌦ Union ⌫ Community by vessels solely registered or recorded in a Member State and flying the flag of that state; 450/2008 (b)
products obtained from products referred to in point (a) on board factory-ships fulfilling the conditions laid down in that point. new
The person concerned shall provide evidence that the conditions laid down in paragraph 1 are fulfilled.161 EN
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying the rules on the evidence referred to in Article 178(2). 450/2008
The measures designed to amend non-essential elements of this Regulation, by supplementing it, relating to the implementation of this Chapter, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). 450/2008
Article 180135 Scope Goods may be placed under any of the following categories of special procedures: EN
zones;
162 EN Article 181136 Authorisation
(a)- the use of the inward or outward -processing procedure, the temporary admission procedure or the end-use procedure, (b)-
the operation of storage facilities for the temporary storage or customs warehousing of goods, except where the storage facility operator is the customs authority itself. 450/2008 (adapted) The conditions under which the use of one or more of the procedures referred to above ⌦ in the first subparagraph ⌫ or the operation of storage facilities is permitted shall be set out in the authorisation. 450/2008
supplementing it, laying down in particular rules in respect of the following:
(a) the granting of the authorisation referred to in paragraph 1;
(b) the cases in which review of the authorisation is to be carried out;
(c) the conditions under which the authorisation is granted;
(d) identification of the customs authority competent for the granting of the authorisation;
(e) consultation with and provision of information to other customs authorities, where appropriate;
(f) the conditions under which the authorisation may be suspended or revoked;
(g) the specific role and responsibilities of the competent customs offices involved, particularly in respect of the controls to be applied;
(h) the form of, and any time limit for, the completion of formalities, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). Those measures shall take account of the following:
(a) with regard to point (c) of the first subparagraph, where more than one Member State is involved, compliance by the applicant with the criteria laid down in Article 14 for the granting of the status of authorised economic operator,
163 EN
(b) with regard to point (d) of the first subparagraph, the place where the applicant’s main accounts for customs purposes are held or accessible, facilitating audit-based controls, and where at least part of the activities to be covered by the authorisation are to be carried out. new
450/2008 (adapted)
referred to in paragraph 1 shall be granted only to the following persons ⌦ who satisfy the following conditions: ⌫
Community; (b)
persons who ⌦ they ⌫ provide the necessary assurance of the proper conduct of the operations and, in cases ;
special procedure, ⌦ they ⌫ provide a guarantee in accordance with Article 7756;
person who uses ⌦ they use ⌫ the goods or arranges for their use or who carries ⌦ they carry ⌫ out processing operations on the goods or arranges for them to be carried out, respectively.
450/2008 The measures designed to amend non-essential elements of this Regulation, by supplementing it, providing for derogations from the first subparagraph of this paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new An authorised economic operator for customs simplifications shall be deemed to fulfil the condition laid down in point (b), insofar as the activity pertaining to the special procedure concerned was taken into account when granting that authorisation.
164 EN 450/2008 (adapted)
authorisation referred to in paragraph 1 shall be granted only where the following conditions are fulfilled: 450/2008 (a)
where the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements disproportionate to the economic needs involved; 450/2008 (adapted)
adversely affected by an authorisation for a processing procedure (economic conditions).
be adversely affected, as referred to in paragraph 4(b)point (b) of the first subparagraph, except where evidence to the contrary exists or where the customs legislation provides that the economic conditions are deemed to be fulfilled. 6.
Where evidence exists that the essential interests of ⌦ Union ⌫ Community producers are likely to be adversely affected, an examination of the economic conditions shall take place ⌦ at Union level ⌫ in accordance with Article 185. 450/2008 The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures governing the following:
(a) examination of the economic conditions;
(b) the determination of cases in which the essential interests of Community producers are likely to be adversely affected, taking into account commercial and agricultural policy measures;
(c) the determination of cases in which the economic conditions are deemed to be fulfilled.
165 EN new 7.
The customs authorities shall ensure that the holder of the authorisation complies with his obligations. 450/2008 8.5. The holder of the authorisation shall notify the customs authorities of all factors arising after the authorisation was granted which may influence its continuation or content. new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying :
181(1);
Article 181(2);
(d)
the cases in which the economic conditions are deemed to be fulfilled as referred to in Article 181(5);
his obligation in accordance with Article 181(7). 450/2008 (adapted) Article 183137 Records
legislation, the holder of the authorisation, the holder of the procedure, and all166 EN
persons carrying on an activity involving the storage, working or processing of goods, or the sale or purchase of goods in free zones, shall keep ⌦ appropriate ⌫records in a form approved by the customs authorities. 450/2008 (adapted) new The records ⌦ shall ⌫ must contain the information and the particulars which enable the customs authorities to supervise the procedure concerned, in particular with regard to identification of the goods placed under that procedure, their customs status and their movements. 450/2008
supplementing it, relating to the implementation of this Article, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new 2.
An authorised economic operator for customs simplifications shall be deemed to comply with the obligation laid down in paragraph 1 insofar as his records are appropriate for the purpose of the special procedure concerned.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying the type of information and the particulars that are to be contained in the records in order to enable the customs authorities to supervise the procedure concerned, as referred to in Article 183. 450/2008 (adapted) Article 185138 Discharge of a procedure
In cases other than the transit procedure and without prejudice to Article 218166, a special procedure shall be discharged when the goods placed under the procedure, or the processed products, are placed under a subsequent customs procedure, ⌦ have been brought out of ⌫ left the customs territory of the ⌦ Union ⌫ Community, or have been destroyed with no waste remaining, or are abandoned to the State in accordance with Article 169127.167 EN 450/2008
a position to establish, on the basis of a comparison of the data available to the customs office of departure and those available to the customs office of destination, that the procedure has ended correctly. 3.
The customs authorities shall take all the measures necessary to regularise the situation of the goods in respect of which a procedure has not been discharged under the conditions prescribed. new
otherwise provided.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243 specifying the rules for the discharge referred to in Article 185.
450/2008 (adapted) Article 187139 Transfer of rights and obligations The rights and obligations of the holder of a procedure with regard to goods which have been placed under a special procedure other than transit may, under the conditions laid down by the customs authorities, be fully or partially transferred to other persons ⌦ another person ⌫ who fulfils the conditions laid down for the procedure concerned.
1Goods placed under a special procedure other than transit or in a free zone may be moved
between different places in the customs territory of the ⌦ Union ⌫ Community, insofar as this is provided for in the authorisation or under the customs legislation. 450/2008
Article 184(2), adopt measures for the implementation of this Article.
168 EN 450/2008 Article 189141 Usual forms of handling Goods placed under customs warehousing or a processing procedure or in a free zone may undergo usual forms of handling intended to preserve them, improve their appearance or marketable quality or prepare them for distribution or resale. new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: (a)
the rules for transferring the rights and obligations of the holder of the procedure with regard to goods which have been placed under a special procedure other than transit in accordance with Article 187;
transit or in a free zone in accordance with Article 188;
processing procedure or in a free zone as referred to in Article 189. 450/2008 (adapted) Article 191142 Equivalent goods
used or processed instead of the goods placed under a special procedure.
Under the outward -processing procedure, equivalent goods shall consist in ⌦ non-Union ⌫ non-Community goods which are processed instead of ⌦ Union ⌫ Community goods placed under the outward -processing procedure. Equivalent ⌦ Except where otherwise provided, equivalent ⌫ goods shall have the same eight-digit Combined Nomenclature code, the same commercial quality and the same technical characteristics as the goods which they are replacing.
169 EN 450/2008 The measures designed to amend non-essential elements of this Regulation, by supplementing it, providing for derogations from the third subparagraph of this paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). 450/2008 (adapted) 2.
The customs authorities shall ⌦ , upon application, ⌫ authorise the following, provided that the proper conduct of the procedure, in particular as regards customs supervision, is ensured: 450/2008 new
temporary admission customs warehousing, free zones, end-use and temporary storage a processing procedure; new
cases; 450/2008 (adapted)
products obtained from equivalent goods before the importation of the goods they are replacing; (cd)
in the case of the outward -processing procedure, the importation of processed products obtained from equivalent goods before the exportation of the goods they are replacing. 450/2008 The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases in which the customs authorities may authorise the use of equivalent goods under temporary admission, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
170 EN
new An authorised economic operator for customs simplifications shall be deemed to fulfil the condition that the proper conduct of the procedure is ensured, insofar as the activity pertaining to the special procedure concerned was taken into account when granting that authorisation. 450/2008
450/2008 (adapted)
under the inward processing ⌦ procedure ⌫ ; (b)
where a prohibition of drawback of, or exemption from, import duties ⌦ duty ⌫ applies to non-originating goods used in the manufacture of processed products under the inward processing ⌦ procedure ⌫, for which a proof of origin is issued or made out in the framework of a preferential arrangement between the ⌦ Union ⌫ Community and certain countries or territories outside the customs territory of the ⌦ Union ⌫ Community or groups of such countries or territories; or
for in Union legislation. ⌫
450/2008 The measures designed to amend non-essential elements of this Regulation, by supplementing it, specifying additional cases where equivalent goods may not be used, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). 450/2008 (adapted)
In the case referred to in paragraph 2(c)2(b) of this Article, and where the processed products would be liable to export ⌦ duty ⌫ duties if they were not being exported in the context of the inward -processing procedure, the holder of the authorisation shall provide a guarantee to ensure payment of the duties ⌦ export duty ⌫ should the ⌦ non-Union ⌫ non-Community goods not be imported within the period referred to in Article 222(3).169(3).171 EN
450/2008
The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the operation of the procedures under this Title. new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN
with Article 191(2);
in accordance with Article 191(2)(b);
Article 191(3)(c); (e)
the time-limit referred to in Article 222(3).172 EN 450/2008 (adapted)
Article 193144 External transit
be moved from one point to another within the customs territory of the ⌦ Union ⌫ Community without being subject to any of the following:
450/2008
450/2008 (adapted)
goods into or from the customs territory of the ⌦ Union ⌫ Community. 2.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down cases in which and the conditions under which
placed under the external transit, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). 450/2008
Movement as referred to in paragraph 1 shall take place in one of the following ways:173 EN 450/2008 (adapted)
450/2008
450/2008 (adapted)
(i) began or is to end outside the customs territory of the ⌦ Union ⌫ Community; or
(ii) is effected between two points in the customs territory of the ⌦ Union ⌫ Community through the territory of a country or territory outside the customs territory of the ⌦ Union ⌫ Community; 450/2008
movement takes place;
Navigation of the Rhine);
North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951; (f)
under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such
External transit shall apply without prejudice to Article 140.174 EN 450/2008 (adapted) Article 194145 Internal transit
paragraphs 2, and 3, Community Union goods may be moved from one point to another within the customs territory of the ⌦ Union ⌫ Community, and pass through another ⌦ a country or ⌫ territory outside that ⌦ customs ⌫ territory, without any change in their customs status. 450/2008
ways: 450/2008 (adapted) (a)
under the internal ⌦ Union ⌫ Community transit procedure provided that such a possibility is provided for in an international agreement; 450/2008 EN
movement takes place;
Navigation of the Rhine);
North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;
when the goods are carried by or for holders of rights and obligations under such
EN 450/2008 3.
In the cases referred to in points (b) to (f) of paragraph 2, goods shall keep their customs status as Community goods only if that status is established under certain conditions and by means laid down in the customs legislation. The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the conditions under which and the means by which that customs status may be established, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: (a)
the cases where Union goods are to be placed under the external transit procedure in accordance with Article 193(2);
Articles 193(3)(b) to (f) and 194(2)(b) to (f) to the needs of the Union. 450/2008 (adapted)
Article 196146 Obligations of the holder of the ⌦ Union ⌫ Community transit procedure and of the carrier and recipient of goods moving under the ⌦ Union ⌫ Community transit procedure
the following: 450/2008
presentation of the goods intact and the required information at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification;176 EN
order to ensure payment of the amount of import or export duty corresponding to any customs debt or other charges, as provided for under other relevant provisions in force, which may be incurred in respect of the goods. 2.
The obligation of the holder of the procedure shall be met and the transit procedure shall end when the goods placed under the procedure and the required information are available at the customs office of destination in accordance with the customs legislation. 450/2008 (adapted)
under the ⌦ Union ⌫ Community transit procedure shall also be responsible for presentation of the goods intact at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification. new 4.
Upon application, the customs authorities may authorise a person to use simplifications regarding the placement of goods under the Union transit procedure and regarding the end of that procedure.
and 4 comply with their obligations. 450/2008 (adapted) Article 197147 Goods passing through the territory of a country ⌦ or territory ⌫ outside the customs territory of the ⌦ Union ⌫ Community under the external ⌦ Union ⌫ Community transit procedure EN
passing through a ⌦ country or a ⌫ territory outside the customs territory of the ⌦ Union ⌫ Community if one of the following conditions is satisfied: (a)
provision is made to that effect under an international agreement;
transport document drawn up in the customs territory of the ⌦ Union ⌫ Community.177 EN
Community transit procedure shall be suspended while the goods are outside the customs territory of the ⌦ Union ⌫ Community. new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying:
(c)
the rules on the procedure to ensure that the obligations referred to in Article 196(5) are complied with. 450/2008 (adapted)
Article 199148 Scope
in the customs territory of the Community ⌦ Union ⌫ without being subject to any of the following:
450/2008
other charges as provided for under other relevant provisions in force;178 EN 450/2008 (adapted)
goods into or from the customs territory of the ⌦ Union ⌫ Community. 2.
Community ⌦ Union ⌫ goods may be placed under the customs warehousing or free -zone procedure in accordance with the customs legislation or ⌦ Union ⌫ Community legislation governing specific fields, or in order to benefit from a decision granting repayment or remission of import ⌦ duty ⌫ duties. 450/2008 The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down cases in which, and the conditions under which, Community goods may be placed under the customs warehousing or free-zone procedures, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new 3.
The customs authorities may, where an economic need exists and customs supervision will not be adversely affected, authorise the storage of Union goods in a storage facility for temporary storage or customs warehousing. Those goods shall not be regarded as being under the temporary storage or customs warehousing procedure.
storage procedure. 450/2008 Article 200149 Responsibilities of the holder of the authorisation or procedure EN
for the following:
are not removed from customs supervision; (b)
fulfilling the obligations arising from the storage of goods covered by the temporary storage or customs warehousing procedures;
operation of a customs warehouse or temporary storage facilities.179 EN
customs warehouse, it may provide that the responsibilities referred to in points (a) or (b) of paragraph 1 devolve exclusively upon the holder of the procedure.
from the placing of the goods under the temporary storage or customs warehousing procedures. Article 201150 Duration of a storage procedure 1.
There shall be no limit to the length of time goods may remain under a storage procedure. 450/2008 (adapted)
procedure must be discharged in one of the following cases: 450/2008
by any person for the temporary storage of goods under Article 151;
may, in the case of long-term storage, pose a threat to human, animal or plant health or to the environment. 3.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases referred to in paragraph 2, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying:
the cases where Union goods are placed under the customs warehousing or free zone procedure as referred to in Article 199(2);180 EN
199(4);
referred to in Article 200; (d)
the rules for the customs authorities to set a time-limit by which the storage procedure is to be discharged, in accordance with Article 201(2);
203(2) and the rules on its amendment, invalidation or verification. 450/2008 (adapted) new
Article 203151 Placing ⌦ Placement ⌫ of goods in ⌦ under the ⌫ temporary storage ⌦ procedure ⌫ 1.
Where not otherwise declared for a customs procedure, the following ⌦ Except where ⌫ non-Community ⌦ non-Union ⌫ goods are placed under another customs procedure, they shall be deemed to be declared for ⌦ have been placed under ⌫ the temporary storage procedure by the holder of the goods at the moment of their presentation to customs ⌦ in the following cases ⌫ : ⌦ where ⌫ goods which are brought into the customs territory of the ⌦ Union ⌫ are presented to customs immediately upon their arrival in accordance with Article 124 Community, other than directly into a free zone;
of the Union in accordance with the rules governing the transit procedure; 450/2008 (adapted) (bc)
⌦ where goods are ⌫ goods which are brought from a free zone into another part of the customs territory of the ⌦ Union ⌫ Community;
The customs declaration shall be regarded as having been lodged and accepted by the customs authorities at the moment of presentation of the goods to customs.
181
customs declaration for the temporary storage procedure.
3The customs authorities may require the holder of the goods to provide a guarantee with a
view to ensuring payment of the amount of import or export duty corresponding to any customs debt or other charges, as provided for under other relevant provisions in force, which may be incurred.
temporary storage procedure, the customs authorities shall without delay take all measures necessary to regularise the situation of the goods. Articles 125 to 127 shall apply mutatis mutandis.
Article 184(2), adopt measures for the implementation of this Article. new 2.
A declaration for temporary storage shall be lodged by the holder of the goods at the latest at the time of their presentation to customs in accordance with paragraph 1. That declaration may be amended or invalidated and verified by the customs authorities. 450/2008 (adapted) Article 204152 Goods in temporary storage
⌦ facilities ⌫ places authorised for temporary storage.
under the temporary storage procedure shall be subject only to such forms of handling as are designed to ensure their preservation in an unaltered state without modifying their appearance or technical characteristics. new
Where, for any reason, goods cannot be maintained under the temporary storage procedure, the customs authorities shall without delay take all measures necessary to regularise the situation of the goods. Articles 167, 168 and 169 shall apply.182 EN 450/2008 (adapted)
Article 205153 Storage in customs warehouses
goods may be stored in premises or any other location authorised for that procedure by the customs authorities and under customs supervision, hereinafter referred to as (‘customs warehouses)’. 2.
Customs warehouses may be available for use by any person for the ⌦ customs ⌫ warehousing of goods (public customs warehouse), or for the storage of goods by the holder of an authorisation for customs warehousing (private customs warehouse).
removed from the customs warehouse. Such removal ⌦ shall ⌫ must, except in case of force majeure, be authorised in advance by the customs authorities. 450/2008 (adapted) new Article 206154 Community goods, end-use and Pprocessing activities
supervision will not be ⌦ is not ⌫ adversely affected, authorise the following to take place in a customs warehouse:
(a) storage of Community goods;
(b) processing of goods under the inward processing or end-use procedure to take place in a customs warehouse , subject to the conditions provided for by ⌦ those ⌫ these procedures.2 EN ⌦ The goods ⌫ In the cases referred to in paragraph 1, the goods shall not be regarded as being under the customs warehousing procedure.183 EN 450/2008 (adapted)
Article 207155 Designation of free zones
Community as free zones. 450/2008 For each free zone the Member State shall determine the area covered and define the entry and exit points. new
which are in operation. 450/200832
Free zones shall be enclosed. The perimeter and the entry and exit points of the area of free zones shall be subject to customs supervision.43 Persons, goods and means of transport entering or leaving free zones may be subject to customs controls. Article 208156 Buildings and activities in free zones EN
customs authorities.
permitted in a free zone. The carrying on of such activities shall be subject to notification, in advance, to the customs authorities.184 EN 3.
The customs authorities may impose prohibitions or restrictions on the activities referred to in paragraph 2, having regard to the nature of the goods in question, or the requirements of customs supervision, or security or safety requirements.
assurance of compliance with the customs provisions from carrying on an activity in a free zone. Article 209157 Presentation of goods and their placement under the procedure
prescribed customs formalities in the following cases: 450/2008 (adapted)
of the ⌦ Union ⌫ Community;
450/2008
discharged when they are placed under the free -zone procedure; 450/2008 (adapted)
decision granting repayment or remission of import ⌦ duty ⌫ duties; 450/2008
450/2008 (adapted)
Goods brought into a free zone in circumstances other than those covered by paragraph 1 need ⌦ shall ⌫ not be presented to customs.185 EN 450/2008
be placed under the free -zone procedure: (a)
at the moment of their entry into a free zone, unless they have already been placed under another customs procedure;
under a subsequent customs procedure. 450/2008 (adapted) Article 210158 Community ⌦ Union ⌫ goods in free zones
consumed in a free zone. In such cases the goods shall not be regarded as being under the free -zone procedure.
authorities shall certify ⌦ establish ⌫ the customs status as ⌦ Union ⌫ Community goods of the following goods:
(b)
Community ⌦ Union ⌫ goods which have undergone processing operations within a free zone; 450/2008
450/2008 (adapted) Article 211159 Non-Community ⌦ Non-Union ⌫ goods in free zones
Non-Community ⌦ Non-Union ⌫ goods may, while they remain in a free zone, be released for free circulation or be placed under the inward processing, temporary admission or end-use procedure, under the conditions laid down for those procedures.186 EN In such cases the goods shall not be regarded as being under the free -zone procedure. 2.
Without prejudice to the provisions applicable to supplies or to victualling storage, where the procedure concerned so provides, paragraph 1 of this Article shall not preclude the use or consumption of goods of which the release for free circulation or temporary admission would not entail application of import duties ⌦ duty ⌫ or measures laid down under the common agricultural or commercial policies. 450/2008 In the case of such use or consumption, no customs declaration for the release for free circulation or temporary admission procedure shall be required.
Such declaration shall, however, be required if such goods are subject to a tariff quota or ceiling.
450/2008 (adapted) Article 212160 Bringing goods out of a free zone Without prejudice to legislation in fields other than customs, goods in a free zone may be exported or re-exported from the customs territory of the ⌦ Union ⌫ Community, or brought into another part of the customs territory of the ⌦ Union ⌫ Community. 450/2008 (adapted) new Articles 12091 to 12698 and 203 shall apply mutatis mutandis to goods brought into other parts of the customs territory of the ⌦ Union ⌫ Community.
450/2008 (adapted) Article 213161 Customs status Where goods are brought out of a free zone into another part of the customs territory of the ⌦ Union ⌫ Community or placed under a customs procedure, they shall be regarded as ⌦ non-Union ⌫ non-Community goods unless their customs status as ⌦ Union ⌫ Community goods has been proven by the certificate referred to in Article 158(2) or by any other status document provided for in Community customs legislation.
187 EN
However, for the purposes of applying export ⌦ duty ⌫ duties and export licences or export control measures laid down under the common agricultural or commercial policies, such goods shall be regarded as ⌦ Union ⌫Community goods, unless it is established that they do not have the customs status of ⌦ Union ⌫ Community goods.
Article 214162 Scope
intended for re-export may be ⌦ subject to specific use ⌫ used in the customs territory of the ⌦ Union ⌫ Community, with total or partial relief from import ⌦ duty ⌫ duties, and without being subject to any of the following: 450/2008 (a)
other charges as provided for under other relevant provisions in force; 450/2008 (adapted)
goods into or from the customs territory of the ⌦ Union ⌫ Community.
following conditions are met: 450/2008 EN
the use made of them; (b)
it is possible to ensure that the goods placed under the procedure can be identified, except where, in view of the nature of the goods or of the intended use, the absence of identification measures is not liable to give rise to any abuse of the procedure or, in the case referred to in Article 191142, where compliance with the conditions laid down in respect of equivalent goods can be verified;188 EN 450/2008 (adapted)
⌦ Union ⌫ Community, except where otherwise provided for in the customs legislation;
legislation are met. new 3.
The customs authority shall ensure the customs supervision of goods under a temporary admission procedure. 450/2008 (adapted) Article 215163 Period ⌦ Time-limit ⌫ during which goods may remain under the temporary admission procedure
goods placed under the temporary admission procedure must be re-exported or placed under a subsequent customs procedure. Such period must be ⌦ time-limit shall be ⌫ long enough for the objective of authorised use to be achieved. 2.
The ⌦ Except where otherwise provided, the ⌫ maximum period ⌦ timelimit ⌫ during which goods may remain under the temporary admission procedure for the same purpose and under the responsibility of the same authorisation holder shall be 24 months, even where the procedure was discharged by placing the goods under another special procedure and subsequently placing them under the temporary admission procedure again. 450/2008 (adapted) new
Where, in exceptional circumstances, the authorised use cannot be achieved within the ⌦ time-limit ⌫ periods referred to in paragraphs 1 and 2, the customs authorities may , at the duly justified request of the authorisation holder, extend those periods for a grant an extension, of reasonable duration of that time-limit, upon justified application by the holder of the authorisation .189 EN
450/2008
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases in which, and the conditions under which, the temporary admission procedure may be used and total or partial relief from import duties may be granted, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
In adopting those measures, account shall be taken of international agreements and of the nature and the use of the goods. 450/2008 (adapted) Article 216165 Amount of import duty in case of temporary admission with partial relief from import ⌦ duty ⌫ duties 1.
The amount of import duties ⌦ duty ⌫ in respect of goods placed under the temporary admission procedure with partial relief from import ⌦ duty ⌫ duties shall be set at 3 % of the amount of import duty which would have been payable on those goods had they been released for free circulation on the date on which they were placed under the temporary admission procedure.
That amount shall be payable for every month or fraction of a month during which the goods have been placed under the temporary admission ⌦ procedure ⌫ with partial relief from import duty. 450/2008
The amount of import duty shall not exceed that which would have been payable if the goods in question had been released for free circulation on the date on which they were placed under the temporary admission procedure.190 EN new
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying:
214(3);
450/2008
Article 218166 End-use procedure 1.
Under the end-use procedure, goods may be released for free circulation under a duty exemption or at a reduced rate of duty on account of their specific use. 450/2008 (adapted) They ⌦ The customs authorities ⌫ shall ⌦ ensure that the goods placed under the end-use procedure ⌫ remain under customs supervision. 450/2008 EN
duty exemption or reduced rate of duty;191 EN 450/2008 (adapted)
are exported, destroyed or abandoned to the State; (c)
where the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duties ⌦ duty ⌫ ⌦ has ⌫ have been paid.
end-use procedure. new
the prescribed end-use and losses due to natural wastage shall be considered as goods assigned to the prescribed end-use.
procedure shall be deemed to be placed under the temporary storage procedure.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243 specifying the rules on the procedure to ensure customs supervision in accordance with Article 218(1). 450/2008 (adapted)
Article 220167 Rate of yield Except where a rate of yield has been specified in Community ⌦ Union ⌫ legislation governing specific fields, the customs authorities shall set either the rate of yield or average rate of yield of the processing operation or where appropriate, the method of determining such
192 EN
450/2008 The rate of yield or average rate of yield shall be determined on the basis of the actual circumstances in which processing operations are, or are to be, carried out. That rate may be adjusted, where appropriate, in accordance with Articles 2818 and 29.19. 450/2008 (adapted)
Article 221168 Scope
⌦ Union ⌫ Community in one or more processing operations without such goods being subject to any of the following:
450/2008
450/2008 (adapted) (c)
commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the ⌦ Union ⌫ Community. 450/2008 (adapted)
destruction only where, without prejudice to the use of production accessories, the goods placed under the procedure can be identified in the processed products. In the case referred to in Article 191142, the procedure may be used where compliance with the conditions laid down in respect of equivalent goods can be verified.
In addition to paragraphs 1 and 2, the inward -processing procedure may also be used for the following goods:193 EN (a)
goods intended to undergo operations to ensure their compliance with technical requirements for their release for free circulation;
189141. 450/2008 (adapted) new Article 222169 Period ⌦ Time-limit ⌫ for discharge
inward-processing procedure is to be discharged, in accordance with Article 185138. That period ⌦ time-limit ⌫ shall run from the date on which the non-Community ⌦ nonUnion ⌫ goods are placed under the procedure and shall take account of the time required to carry out the processing operations and to discharge the procedure. 2.
The customs authorities may grant an extension, of reasonable duration, of the ⌦ time-limit ⌫ period specified pursuant to paragraph 1, on submission of a duly ⌦ upon ⌫ justified request ⌦ application ⌫ by the holder of the authorisation. The authorisation may specify that a period ⌦ time-limit ⌫ which commences in the course of a calendar month, quarter or semester shall end on the last day of a subsequent calendar month, quarter or semester respectively. 3.
In cases of prior exportation in accordance with Article 191(2)(c)142(2)(b), the customs authorities shall specify the period within which the non-Community ⌦ non-Union ⌫ goods must ⌦ shall ⌫ be declared for the inward processing procedure ⌦ within a specific time-limit ⌫. That period ⌦ timelimit ⌫ shall run from the date of acceptance of the export declaration relating to the processed products obtained from the corresponding equivalent goods.
Article 223170 Temporary re-export for further processing
Subject to authorisation by ⌦ Upon application, ⌫ the customs authorities, may authorise that some or all of the goods placed under the inward -processing procedure, or the processed products, may be ⌦ are ⌫ temporarily re-exported for the purpose of further processing outside the customs territory of the ⌦ Union ⌫ Community, in accordance with the conditions laid down for the outward -processing procedure.
194 EN
Article 224171 Scope 1.
Under the outward -processing procedure Community ⌦ Union ⌫ goods may be temporarily exported from the customs territory of the Community ⌦ Union ⌫ in order to undergo processing operations. The processed products resulting from those goods may be released for free circulation with total or partial relief from import duties at the request of ⌦ duty upon application by ⌫ the holder of the authorisation or any other person established in the customs territory of the Community ⌦ Union ⌫ provided that that person has obtained the consent of the holder of the authorisation and the conditions of the authorisation are fulfilled.
goods: (a)
goods the export of which gives rise to repayment or remission of import ⌦ duty ⌫ duties; 450/2008
exemption or at a reduced rate of duty by virtue of their end-use, for as long as the purposes of such end-use have not been fulfilled, unless those goods have to undergo repair operations;
point (c) is granted under the common agricultural policy by virtue of the exportation of those goods. 450/2008 3.
In cases not covered by Articles 172 and 173 and where ad valorem duties are involved, the amount of the import duty shall be calculated on the basis of the cost of the processing operation undertaken outside the customs territory of the Community. The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the rules for such calculation and the rules where specific duties are involved, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
195 EN 450/2008 (adapted) 3.4.
The customs authorities shall specify the period ⌦ time-limit ⌫ within which goods temporarily exported must be reimported into the customs territory of the ⌦ Union ⌫ Community in the form of processed products, and placed under release ⌦ released ⌫ for free circulation, in order to be able to benefit from total or partial relief from import ⌦ duty ⌫ duties. They may, extend that period, for a ⌦ grant an extention, of ⌫ reasonable duration, on submission of a duly ⌦ of that time-limit, upon ⌫ justified request ⌦ application ⌫ by the holder of the authorisation.
Article 225172 Goods repaired free of charge 1.
Where it is established to the satisfaction of the customs authorities that goods have been repaired free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a manufacturing or material defect, they shall be granted total relief from import ⌦ duty ⌫ duties. 450/2008
material defect at the time when the goods in question were first released for free circulation. 450/2008 (adapted) Article 226173 Standard exchange system EN
(‘replacement product)’, may, in accordance with paragraphs 2 to 5, replace a processed product. 2.
The customs authorities shall ⌦ , upon application ⌫ authorise the standard exchange system to be used where the processing operation involves the repair of defective ⌦ Union ⌫ Community goods other than those subject to measures laid down under the common agricultural policy or to the specific arrangements applicable to certain goods resulting from the processing of agricultural products.196 EN 450/2008
the same commercial quality and the same technical characteristics as the defective goods had the latter undergone repair.
must also have been used.
The customs authorities shall, however, waive the requirement set out in the first subparagraph if the replacement product has been supplied free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a material or manufacturing defect.
the replacement products. 450/2008 (adapted) Article 227174 Prior importation of replacement products
of ⌦ upon application by ⌫ the person concerned, authorise replacement products to be imported before the defective goods are exported.
450/2008 In the event of such prior importation of a replacement product, a guarantee shall be provided covering the amount of the import duty that would be payable should the defective goods not be exported in accordance with paragraph 2.
acceptance by the customs authorities of the declaration for the release for free circulation of the replacement products. 450/2008 (adapted)
Where, in exceptional circumstances, the defective goods cannot be exported within the period referred to in paragraph 2, the customs authorities may, at the duly justified request of the person concerned, extend that period for ⌦ grant an extension, of a ⌫ reasonable duration, ⌦ of that period, upon justified application by the holder of the authorisation. ⌫197 EN
Article 228175 Obligation to lodge ⌦ Lodging ⌫ a pre-departure declaration 1.
Goods destined to leave ⌦ be brought out of ⌫ the customs territory of the Community ⌦ Union ⌫ shall be covered by a pre-departure declaration lodged or made available at the competent customs office before the goods are to be brought out of the customs territory of the Community. 450/2008 However, the first subparagraph shall not apply to goods carried on new
procedure; 450/2008 (adapted)
through the territorial waters or the airspace of the customs territory of the ⌦ Union ⌫ Community without a stop ⌦ within that territory; ⌫ therein. new EN (c)
in other cases where duly justified by the type of traffic or required by international agreements.
competent customs office within a specific time-limit, before the goods are brought out of the customs territory of the Union.198 EN 450/2008 4.2. The pre-departure declaration shall take the form of one of the following: 450/2008 (adapted)
Community are placed under a customs procedure for the purpose of which a customs declaration is required, the appropriate customs declaration; 450/2008
450/2008 (c)
where neither a customs declaration nor a re-export notification is required, the exit summary declaration referred to in Article 236180;; new
450/2008 (adapted) new 5.3. The pre-departure declarations in the form referred to in points (a) and (b) of paragraph 4 declaration shall contain at least the particulars necessary for the exit summary declaration.
supplementing it, concerning the following:
(a) the cases in which, and the conditions under which, goods leaving the customs territory of the Community are not subject to a pre-departure declaration;
(b) the conditions under which the requirement for a pre-departure declaration may be or adapted;
199 EN
(c) the deadline by which the pre-departure declaration is to be lodged or made available before the goods are brought out of the customs territory of the Community;
(d) any exceptions from and variations to the deadline referred to in point (c);
(e) the determination of the competent customs office at which the pre-departure declaration is to be lodged or made available and where risk analysis and risk-based export and exit controls are to be carried out, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in 184(4).
2In adopting those measures, account shall be taken of the following:
(a) special circumstances;
(b) the application of those measures to certain types of goods traffic, modes of transport or economic operators;
(c) international agreements which provide for special security arrangements. new
The customs office referred to in Article 228(3) shall, within a specific time-limit, carry out risk analysis, primarily for safety and security purposes, on the basis of the pre-departure declaration and take the necessary measures based on the results of that risk analysis.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN (a)
the cases where the obligation to lodge a pre-departure declaration is waived in accordance with Article 228(2)(c);
goods are brought out of the customs territory of the Union;
Article 229.200 EN 450/2008 (adapted) Article 231177 Customs supervision onand exit formalities 1.
Goods leaving ⌦ to be brought out of ⌫ the customs territory of the Community ⌦ Union ⌫ shall be subject to customs supervision and may be subject to customs controls. Where appropriate, the customs authorities may, in accordance with the measures adopted under paragraph 5, determine the route to be used, and the timelimit to be respected when goods are to ⌦ be brought out of ⌫ leave the customs territory of the ⌦ Union ⌫ Community. 2.
Goods destined to leave the customs territory ⌦ be brought out ⌫ of the ⌦ Union ⌫ Community shall be presented to customs ⌦ by the person responsible ⌫ at the ⌦ competent ⌫ customs office competent for the place where the goods leave the customs territory of the Community and shall be subject to the application of exit formalities, which shall, as appropriate, ⌦ to ⌫ include the following:
450/2008
450/2008 (adapted) (c)(b) the collection of export ⌦ duty ⌫ duties; 450/2008 (d)(c) the formalities required under provisions in force with regard to other charges; 450/2008 (adapted) (e)(d) EN
the application of prohibitions and restrictions justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls against drug precursors, goods infringing certain intellectual property rights and cash leaving the Community, as well as the implementation of fishery conservation and management measures and of commercial policy measures.201 EN 450/2008
one of the following persons:
(a) the person who exports the goods from the customs territory of the Community;
(b) the person in whose name or on whose behalf the person who exports the goods from that territory acts;
(c) the person who assumed responsibility for carriage of the goods prior to their export from the customs territory of the Community. 450/2008 (adapted) 3.4. Release for exit shall be granted on condition that the goods in question leave ⌦ will be brought out of ⌫ the customs territory of the Community ⌦ Union ⌫ in the same condition as when the pre-departure declaration was accepted. 450/2008 new
5.
The Commission shall, be empowered to adopt delegated acts in accordance with Article 243, specifying: the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of paragraphs 1, 2 and 3 of this Article. new EN
202 EN 450/2008 (adapted) new
Article 233178 Community ⌦ Export of Union ⌫ goods 450/2008 (adapted)
customs territory of the Community ⌦ Union ⌫ shall be placed under the export procedure. 450/2008
(a)
goods placed under the end-use or outward -processing procedure; 450/2008 (adapted)
⌦ to be brought out ⌫ of the Community ⌦ customs territory of the Union ⌫ temporarily, in accordance with Article 132103. 450/2008
Article 184(2), adopt measures laying down the export formalities applicable to goods placed under the export procedure, under the end-use procedure or the outward-processing procedure. new
In certain cases export formalities shall apply to goods brought out of the customs territory of the Union referred to in paragraph 2(a).203 EN
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying the cases where the export formalities apply in accordance with Article 233(3). 450/2008 (adapted) new Article 235179 Non-Community ⌦ Re-export of non-Union ⌫ goods
of ⌫ the customs territory of the Community ⌦ Union ⌫ shall be subject to a reexport notification to be lodged at the competent customs office and to the exit formalities.
(a)
goods placed under the external transit procedure which only pass through the customs territory of the ⌦ Union ⌫ Community;
authorised ⌦ a ⌫ temporary storage facility. Article 236180 Exit ⌦ Lodging an exit ⌫ summary declaration
the Community ⌦ Union ⌫ and a customs declaration or a re-export notification is not required, an exit summary declaration shall be lodged ⌦ by the person responsible ⌫ at the competent customs office, in accordance with Article 175. 2.
The exit summary declaration shall be made using an electronic data-processing technique.Commercial, port or transport information may be used ⌦ as an exit summary declaration ⌫ , provided that it contains the necessary particulars for an exit summary ⌦ such ⌫ declaration and is available within a specific time-limit, before the goods are brought out of the customs territory of the Union. 450/2008
summary declarations, provided that they apply the same level of risk management204 EN as that applied to exit summary declarations made using an electronic dataprocessing technique and that the requirements for the exchange of such data with other customs offices can be met.
450/2008 (adapted) new
declaration, the lodging of a notification and access to the particulars of an exit summary declaration data in the economic operator’s computer system. 450/2008
(a) the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Community;
(b) the exporter or consignor or other person in whose name or on whose behalf the persons referred to in point (a) act;
(c) any person who is able to present the goods in question or to have them presented to the competent customs authority.
450/2008 (adapted) new Article 237181 Amendment ⌦ and expiry ⌫ of the exit summary declaration
⌦ authorised ⌫ to amend one or more particulars of the exit summary declaration after it has been lodged. 450/2008 However, no amendment shall be possible after any of the following events:
(a) the customs authorities have informed the person who lodged the summary declaration that they intend to examine the goods;
(b) the customs authorities have established that the particulars in question are incorrect;
205 EN
(c) the customs authorities have already allowed the removal of the goods. The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to point (c) of the second subparagraph of this Article, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). new
goods declared have not been brought out of the customs territory of the Union within a specific time-limit after the declaration has been lodged.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying : (a)
the rules on the procedure for lodging an exit summary declaration;
Article 237(1), is authorised;
declaration, is deemed not to have been lodged.
Where non-Union goods are brought out of the customs territory of the Union directly from a temporary storage facility or a free zone and no re-export notification or exit summary declaration is required, a re-export advice shall be lodged by the person responsible at the competent customs office.206 EN 2.
Commercial, port or transport information may be used as a re-export advice, provided that it contains the necessary particulars for such advice and is available before the goods are brought out of the customs territory of the Union.
lodging of a notification and access to the particulars of a re-export advice in the economic operator’s computer system.
of the re-export advice after it has been lodged. 2.
The re-export advice shall be deemed not to have been lodged when the goods declared have not been brought out of the customs territory of the Union within the time-limit laid down in the customs legislation.
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying: EN
Relief from export duty for Union goods temporarily exported
450/2008 (adapted) new Without prejudice to Article 224171, Community goods may be ⌦ Union goods which are ⌫ temporarily exported from the customs territory of the ⌦ Union ⌫ Community ⌦ shall ⌫ and benefit from export duty relief, conditional upon ⌦ their ⌫ re-importation. 450/2008
The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article.208 EN 450/2008 (adapted) new
⌦ procedure ⌫ Article 243183 Further implementing measures ⌦ Exercise of the delegation of power ⌫ 450/2008 1.
The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt rules for the interoperability of Member States’ electronic customs systems as well as for the relevant Community components to bring about improved cooperation based upon electronic data exchange between customs authorities, between customs authorities and the Commission and between customs authorities and economic operators.
supplementing it, laying down the following:
(a) the conditions under which the Commission may issue decisions requesting Member States to revoke or amend a decision — other than those referred to in Article 20(8)(c) issued within the framework of the customs legislation which deviates from comparable decisions of other competent authorities and thereby compromises the uniform application of customs legislation;
(b) any other implementing measures, where necessary, including where the Community has accepted commitments and obligations in relation to international agreements which require the adaptation of provisions of the Code;
(c) further cases and conditions under which the application of this Code may be simplified, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
209 EN new
conditions laid down in this Article.
57, 64, 76, 87, 94, 102, 109, 113, 118, 129, 133, 136, 139, 142, 145, 151, 155, 157, 166, 171, 173, 177, 179, 182, 184, 186, 190, 192, 195, 198, 202, 217, 219, 230, 232, 234, 238, 241 shall be conferred on the Commission for an indeterminate period of time from the date of entry into force of this Regulation. 3.
The delegations of power referred to in paragraph 2 may be revoked at any time by the European Parliament or by the Council. A decision of revocation shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
the European Parliament and to the Council. 5.
A delegated act adopted pursuant to the Articles listed in paragraph 2 shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of 2 months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by 2 months at the initiative of the European Parliament or the Council. 450/2008 (adapted) new Article 244184 Committee ⌦ procedure ⌫ 1.
The Commission shall be assisted by the Customs Code Committee, hereinafter referred to as ‘the Committee’. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.
1999/468/EC Article 4 of Regulation (EU) No 182/2011 shall apply ,having regard to the provisions of Article 8 thereof. 450/2008 The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at three months.
210 EN new
182/2011 in conjunction with Article 4 thereof shall apply. 450/2008 new 4.3.
Where reference is made to this paragraph, Articles 4 and 7 of Decision 1999/468/EC Article 5 of Regulation (EU) No 182/2011 shall apply, having regard to the provisions of Article 8 thereof. The period laid down in Article 4(3) of Decision 1999/468/EC shall be set at three months. 5.4. Where reference is made to this paragraph, Article 8 of Regulation (EU) No 182/2011 in conjunction with Article 5 thereof shall apply. Article 5a(1) to (4) and Article 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof. new 6.
Where the opinion of the committee is to be obtained by written procedure and reference is made to this paragraph, that procedure shall be terminated without result only when, within the time-limit for delivery of the opinion, the chair of the committee so decides.
450/2008
The Committee may examine any question concerning the customs legislation which is raised by its chairman, either on the initiative of the Commission or at the request of a representative of a Member State, and which concerns, in particular, the following:
(a) any problems arising from the application of customs legislation;
(b) any position to be taken by the Community in committees, working groups and panels established by or under international agreements dealing with customs legislation.
Regulation (EC) No 450/2008 is repealed. 450/2008 (adapted) new 2.
Regulations (EEC) No 3925/91, ⌦ Regulation ⌫ (EEC) No 2913/92 and ⌦ Regulation ⌫ (EC) No 1207/2001 are hereby repealed from the date referred to in Article 247(2) .
Regulation and shall be read in accordance with the correlation tables set out in the Annex. Article 246187 Entry into force This Regulation shall enter into force on the 20th ⌦ twentieth ⌫ day following ⌦ that of ⌫ its publication in the Official Journal of the European Union. Article 247188 Application
subparagraph of Article 5(2), Article 10(2), Article 11(3), second subparagraph of Article 12(2), Article 15(1), Article 16(5), Article 18(4), Article 19(5), Article 20(7), Article 20(8), Article 20(9), second subparagraph of Article 24(3), Article 25(3), Article 28(3), Article 30(2), Article 31(3), Article 33(5), Article 38, Article 39(3), Article 39(6), Article 43, Article 54, second subparagraph of Article 55(2), Article 56(9), Article 57(3), second subparagraph of Article 58, second subparagraph of Article 59(1), Article 62(3), Article 63(3), Article 65(3), third subparagraph of Article 67(1), Article 71, first subparagraph of Article 72(3), Article 76, Article 77(3), second subparagraph of Article 78(1), Article 78(5), Article 85, Article 86(7), first subparagraph of Article 87(3), second subparagraph of Article 88(4), Article 89(2), Article 93(2), Article 101(2), Article 103, Article 105(2), first subparagraph of Article 106(4), Article 107(3), second subparagraph of Article 108(1), Article 108(4), Article 109(2), Article 109(3), third subparagraph of
212 EN Article 110(1), Article 111(3), Article 112(4), Article 113(3), second subparagraph of Article 114(2), second subparagraph of Article 115, first subparagraph of Article 116(2), Article 119(3), Article 122, Article 124(2), Article 128, Article 134, first subparagraph of Article 136(2), second subparagraph of Article 136(3), fourth subparagraph of Article 136(4), Article 137(2), Article 140(2), fourth subparagraph of Article 142(1), second subparagraph of Article 142(2), second subparagraph of Article 142(3), Article 143, Article 144(2), second subparagraph of Article 145(3), second subparagraph of Article 148(2), Article 150(3), Article 151(5), first subparagraph of Article 164, second subparagraph of Article 171(3), Article 176(1), Article 177(5), Article 178(3), third subparagraph of Article 181, Article 182(2), Article 183(1) and Article 183(2) shall be applicable from 24 June 2008.
new
64, 76, 87, 88, 94, 95, 102, 109, 110, 113, 118, 129, 133, 136, 137, 139, 142, 145, 151, 153, 155, 157, 163, 166, 171, 173, 177, 179, 182, 184, 186, 190, 192, 195, 198, 202, 217, 219, 230, 232, 234, 238, 241 and 245 shall apply from [date of entry into force of the recast Regulation, as resulting from Article 246]. 450/2008 (adapted) new
the basis of the Articles ⌦ other than those ⌫ referred to in the paragraph 1 are applicable. The implementing provisions shall enter into force on 24 June 2009 at the earliest.
Notwithstanding the entry into force of the implementing provisions, the provisions of this Regulation referred to in this paragraph shall be applicable on 24 June 2013 at the latest.
3Article 30(1) shall apply onfrom the first day of the first month after 18 months following the date referred to in that paragraph 1 January 2011.
This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 20.2.2012 For the European Parliament The President EN For the Council The President
1Regulation (EEC) No 2913/92 EN Regulation No 2913/92 (EEC) Regulation ⌦ (EC) No 450/2008 ⌫
Article 4, points (4a) to (4d) — Article 5 Articles 11 and 12 Article 5a Articles 13, and 15
215
Article 20 Articles 33 and 34
Article 43 — Article 44 — Article 45 —
Article 50 Articles 98 and 151 Article 51 Articles 151 and 152
Article 77 Articles 107 and 108
Article 95 Articles 136 and 146
Article 114 Articles 142 and 168 Article 115 Articles 142 and 143
Article 122 Articles 52 and 53
Article 125 — Article 126 — Article 127 — Article 128 — Article 129 —
Article 142 Articles 143 and 164 Article 143 Articles 47 and 165 Article 144 Articles 47, 52 and 53 Article 145 Articles 48 and 171 Article 146 Articles 143 and 171
Article 159 — Article 160 —
Articles 176, 177 and 178
Article 169 Articles 157 and 158 Article 170 Articles 157 and 158
Article 174 —
Article 182d Articles 5, 180 and 181
Articles 130 and 131
Article 215 Articles 55 and 66
Article 221 Articles 67 and 68
Article 237 Articles 79 and 84 Article 238 Articles 79, 81 and 84 Article 239 Articles 79, 83, 84, and 85
2REGULATIONS (EEC) NO 3925/91 AND (EC) NO 1207/2001 Repealed Regulation EN Regulation (EC) No 450/2008 Regulation (EEC) No 3925/91
Article 28 Regulation (EC) No 1207/2001
3REGULATION (EC) NO 450/2008 Regulation (EC) No 450/2008 EN This Regulation Article 1(1) and (2) Article 1(1) and (2) Article 1(3), first subparagraph Article 1(3) Article 1(3), second subparagraph
Article 5, points 9 and 10 Article 4, points 10 to 17 Article 5, points 12 to 19 Article 4, point 18(a), first sentence Article 5, point 20(a) Article 4, point 18(a), second sentence Article 130(3) Article 4, point 18(b) and (c) Article 5, point 20(b) and (c) Article 4, point 19 Article 5, point 21 Article 4, point 20, first sentence Article 5, point 22 Article 4, point 20, second sentence Article 39(4), second subparagraph Article 4, points 21 to 28 Article 5, points 23 to 30 Article 4, point 29 Article 5, points 31 (a) and (d) Article 4, points 30 to 32 Article 5, points 32 to 34 Article 4, point 33 ----- Article 5(1), first subparagraph Article 6(1) Article 5(1), second and third subparagraphs Articles 6(2) and 7(b) Article (5)(2) Article 7(a)
Article 15(1) Article 10(2)
Article 18(1) Article 11(1), third subparagraph Article 18(2), first subparagraph Article 11(2) Article 18(3) Article 11(3)(a) Article 18(2), second subparagraph and Article 20(a) Article 11(3)(b) Article 20(b) Article 11(3)(c) ----- Article 12(1) Article 19(1) Article 12(2), first subparagraph Article 19(2), first subparagraph Article 12(2), second subparagraph Article 19(2), second subparagraph and Article 20(c) Article 13(1), first subparagraph Article 21(1), first subparagraph Article 13(1), second subparagraph Article 21(1), third subparagraph Article 13(2) Article 21(2) and (3) Article 13(3) and (4)
Article 21(4) and (5) Article 13(5) ----- Article 13(6) Article 21(6)
Article 25(a) Article 15(1)(b) Article 25(c) Article 15(1)(c) Article 23(a) Article 15(1)(d) Article 25(a) Article 15(1)(e) Article 23(c)228 EN EN Article 15(1)(f) Article 25(a) Article 15(1)(g) Articles 25(c) and 31(b) Article 15(1)(h) Article 21(1), second subparagraph and Article 23(b) Article 15(2) ----- Article 16(1) Article 24(1), first and second subparagraphs Article 16(2) and (3) Article 24(2) and (3) Article 16(4), first subparagraph Article 24(4), sentence Article 16(4), second subparagraph Article 24(4), first subparagraph, second sentence and Article 24(5) Article 16(5)(a) Articles 24(4), second subparagraph and 25(b) Article 16(5)(b) Article 25(a)
Article 16(6) Article 24(6) Article 16(7) Article 24(7), first subparagraph
Article 31(b) Article 19(1) to (4)
Article 31(b) Article 20(1) and (2) Article 32(1) and (2) Article 20(3) Article 32(3), first subparagraph Article 20(4) to (6) Article 32(4) to (6) Article 20(7) Articles 25 and 31(b) Article 20(8)(a) Article 32(3), second subparagraph and Article 33(a) Article 20(8)(b) Article 32(3), third subparagraph and Article 33(b)229 first subparagraph, first EN EN Article 20(8)(c) Articles 32(8) and 34 Article 20(9) Articles 32(9) and 33(d)
Article 38(1) and (2) Article 24(3), first subparagraph
Article 38(3) Article 24(3), second subparagraph ----- Article 25(1) Article 39(1) Article 25(2), first subparagraph Article 39(2) Article 25(2), second and third subparagraphs Article 39(3) Article 25(3) Article 39(4) to (7) and Article 44
Article 42 Article 28(3)
Article 46 Article 30(2) ----- Article 31(1) Article 47(1) Article 31(2) Article 47(3), first subparagraph Article 31(3) Article 47(2) and (3), second subparagraph
Article 34 Article 50(1)(2) and (3)
Article 39(1) and (2) Article 56(1) and (2) Article 39(3) Article 56(3), first subparagraph Article 39(4) and (5) Article 56(4) and (5) Article 39(6) Article 57(a) and (b)
Article 64(a), (b) and (c) Article 43(c) Articles 62(4) and 64(d)
Article 74(1) and (2) Article 53(3) Article 74(3), first subparagraph Article 53(4) Article 74(5) Article 54(a) and (b) Article 74(4) and Article 76(a) Article 54(c) Article 74(3), second subparagraph and Article 76(b)
231 EN EN Article 55(1) Article 75(1) Article 55(2), first subparagraph Article 75(2) Article 55(2), second subparagraph Article 76(c) Article 55(3) and (4) Article 75(3) and (4) Article 56(1) to (8) Article 77(1) to (8) Article 56(9), first indent Article 87(a) Article 56(9), second indent Article 87(b) Article 56(9), third indent Article 87(c) Article 57(1) and (2)
Article 87(d) Article 58, first paragraph
----- Article 59(1), first subparagraph Article 80(1) Article 59(1), second subparagraph Article 87(e) Article 59(2) Article 80(2)
Article 87(f) Article 63(1) and (2) ----- Article 63(3)(a) ----- Article 63(3)(b)
Article 84(1)(a), Article 87(h) and Article 88 Article 63(3)(c) Article 84(1)(b), Article 87(h) and Article 88
Article 86 Article 65(3) Article 87(g) Article 66 Article 89(1) and (2) 232 EN EN Article 67(1), first and second subparagraphs Article 90(1) Article 67(1), third subparagraph Article 94(b) Article 67(2) and (3) Article 90(2) and (3) first sentence
Article 71 ----- Article 72(1) and (2) Article 96(1) and (2) Article 72(3) Article 96(3) and Article 102(a)
Article 76 ----- Article 77(1), first subparagraph Article 100(1) Article 77(1), second and third subparagraphs Article 100(2) Article 77(2)
Article 100(3) Article 77(3) Article 100(4) and Article 102(b) Article 78(1), first subparagraph Article 101(1) Article 78(1), second subparagraph Article 87(g) Article 78(2) to (4) Article 101(2), (3) and (4) Article 78(5) Article 101(5) and Article 102(c) Article 79(1) Article 103(1) Article 79(2) to (5) Article 103(3) to (6)
233 EN
Article 85, first sentence Article 108(3) and Article 109(a), (c), (d) and
Article 103(2), Article 109(b) and Article 110 Article 86(1) introductory sentence Article 111(1) introductory sentence and point (a) Article 86(1) (a) to (c) Article 111(1) (b), (c) and (d)
Article 86(1) (d) and (e) Article 111(1) (e) Article 86(1) (f) to (k) Article 111(1) (f) to (k) Article 86(2) and (3) Article 111(2) and (3) Article 86(4) to (6) Article 111(5), (6) and (7) Article 86(7)
Articles 114(1) and 114(2)(a) and (b) Article 87(2), first subparagraph Article 114(3) Article 87(2), second subparagraph Article 114(5) Article 87(3), first subparagraph, point (a) Articles 114(2)(c) and 118(a) Article 87(3), first subparagraph, point (b) Article 118(a) Article 87(3), first subparagraph, point (c) Article 118(a) Article 87(3), first subparagraph, point (d) Article 118(a) Article 87(3), second subparagraph ----- Article 88(1), sentence first subparagraph, first Article 6(1)
Article 88(1), first subparagraph, second Article 114(4) sentence EN Article 88(1), second subparagraph Article 6(2) Article 88(2) and (3) Article 114(3) Article 88(4), first subparagraph Article 119(1), first subparagraph Article 88(4), second and third subparagraphs Article 129(a)234 EN EN Article 89(1), first subparagraph Article 116(1) Article 89(1), second subparagraph ----- Article 89(2) Article 118(c)
Article 120(1) and (2) Article 92(1), first subparagraph Article 121(1) Article 92(1), second subparagraph Article 121(2) Article 92(1), third subparagraph ----- Article 92(2) to (5) Article 121(3) to (6) Article 93(1) Article 122(1) Article 93(2) Articles 122(2), 129(c)
Article 124(1) to (3) Article 95(4) Article 124(5) Article 96(1) and (2)
Article 124(6)
Article 203(1) Article 98(2) Article 124(4)
Article 130(1) Article 101(2)(a) Articles 130(2) and 133(a) Article 101(2)(b) Article 133(b) Article 101(2)(c) Articles 130(3) and 133(c)
235 EN Article 104(1) Article 134(1) Article 104(2) Article 134(3) Article 105(1)
Articles 118(a), 142(a) and 232(a) Article 105(2)(b) Article 136(b) Article 105(2)(c) Articles 25(a), 199(4), 202(b), 214(3), 217(c), 218(1), second subparagraph, 219 and 232(b) Article 106(1), (2) and (3)
Article 25(a) Article 106(4), first subparagraph, point (b) Article 25(c) Article 106(4), first subparagraph, point (c) Article 139(a) Article 106(4), first subparagraph, point (d) Article 25(a) Article 106(4), first subparagraph, point (e) Articles 25(a) Article 106(4), first subparagraph, point (f) Articles 25(c) and 31(b) Article 106(4), first subparagraph, points (g) Article 139(b) and (h) EN Article 106(4), second subparagraph ----- Article 107(1), first sentence Article 6(1) Article 107(1), second sentence Article 154(1) Article 107(2) Articles 6(2) and 134(2) Article 107(3) Articles 7(b), 136(a), 142(a), 154(2) to (4) and 155 Article 108(1), first subparagraph
Article 141(1) Article 108(3), first subparagraph Article 6(1) Article 108(3), second subparagraph ----- Article 108(4) Article 142(b)236 EN Article 109(1)
Article 145 (a) Article 109(3) Articles 7 and 145 (b) Article 110(1), first and second subparagraphs Article 144(1) Article 110(1), third subparagraph Articles 144(2) and 145(d) Article 110(2) and (3) Article 144(3) and (4) Article 111(1) Article 146(1) Article 111(2), first sentence Article 146(2) Article 111(2), second sentence Article 146(3) Article 111(3) Articles 146(4) and 151(a) Article 112(1), first subparagraph Article 148(1)
Article 112(1), second subparagraph, first Article 154(3) sentence Article 112(1), second subparagraph, second Article 154(2) sentence Article 112(2) ----- Article 112(3) Article 148(2) Article 112(4) Articles 151(b) and 155(a) Article 113(1) and (2) Article 149(1) and (2) Article 113(3) Articles 149(3) and 151(c) Article 114(1) Article 150(1) Article 114(2) Articles 150(2) and 151(d) Article 115, first paragraph Article 152(1) Article 115, second paragraph
Article 156(1) Article 116(2), first subparagraph, point (a) Article 25(a) Article 116(2), first subparagraph, point (b) Article 25(c) Article 116(2), first subparagraph, points (c) Article 157(a)
237 EN and (d) EN Article 116(2), first subparagraph, point (e) Article 25(a)
Article 116(2), first subparagraph, point (f) Article 25(a) Article 116(2), first subparagraph, point (g) Articles 25(c) and 31(b) Article 116(2), first subparagraph, point (h) Article 157(d) Article 116(2), first subparagraph, point (i) Article 157(c) Article 116(2), second subparagraph -----
Article 160 Article 119(3)
Article 164 Article 123(3) Article 138(3), second subparagraph, first sentence Article 124(1) Article 165(1) Article 124(2) Articles 165(2) and 166
Article 174(1), first subparagraph Article 130(2) to (5) Article 174(2) to (5) Article 131(a)
238 EN Article 131(b)
Article 181(1) Article 136(2), first subparagraph, point (a) Article 25(a) Article 136(2), first subparagraph, point (b) Article 25(c) Article 136(2), first subparagraph, point (c) Article 182(a) Article 136(2), first subparagraph, point (d) Article 25(a) Article 136(2), first subparagraph, point (e) Article 25(a) Article 136(2), first subparagraph, point (f) Articles 25(c) and 31(b) Article 136(2), first subparagraph, point (g) Articles 181(7) and 182(g) Article 136(2), first subparagraph, point (h) Article 182(f)
Article 136(2), second subparagraph ----- Article 136(3), first subparagraph, point (a) Article 181(3), first subparagraph, point (a) Article 136(3), first subparagraph, point (b) Article 181(3), first subparagraph, points (b) and (c) Article 136(3), first subparagraph, point (c) Article 181(3), first subparagraph, point (d) Article 136(3), second subparagraph Article 182(c) Article 136(4), first subparagraph Article 181(4) Article 136(4), second subparagraph Article 181(5) Article 136(4), third subparagraph Article 181(6) Article 136(4), fourth subparagraph, points
(a) and (b) Article 182(e) EN Article 136(4), fourth subparagraph, point (c) Article 182(d) Article 136(5) Article 181(8) Article 137(1) Article 183(1)239 EN Article 137(2)
Article 185(1) to (3)
Article 190(b)
subparagraphs Article 191(1) Article 142(1), fourth subparagraph Article 192(a) Article 142(2), first subparagraph, point (a) Article 191(2), first subparagraph, point (a) Article 142(2), first subparagraph, points (b) Article 191(2), first subparagraph, points (c) and (c) and (d) EN Article 142(2), second subparagraph Article 191(2), first subparagraph, point (b) and Article 192(c) Article 142(3), first subparagraph Article 191(3) Article 142(3), second subparagraph Article 192(d) Article 142(4) Article 191(4)
(c) and 219 Article 144(1) Article 193(1)
Article 144(2) Articles 193(2) and 195(a) Article 144(3) Article 193(3) Article 144(4) ----- Article 145(1) and (2) Article 194(1) and (2) Article 145(3), first subparagraph Article 132(1) Article 145(3), second subparagraph Article 133(b)
240 EN EN Article 148(1) Article 199(1) Article 148(2), first subparagraph Article 199(2) Article 148(2), second subparagraph Articles 199(3) and 202(a)
Article 202(d) Article 151(1), first subparagraph Article 203(1) Article 151(1), second subparagraph ----- Article 151(2) Article 203(2) Article 151(3) ----- Article 151(4) Article 204(3) Article 151(5) Article 202(b), (c), (d) and (e)
Article 204(1) and (2)
Article 205 Article 154(1)(a) Article 199(3), first sentence Article 154(1)(b) Article 206(1) Article 154(2) Article 199(3), second sentence and Article 206(2) Article 155(1) Article 207(1) Article 155(2) and (3) Article 207(3) and (4)
Article 217 Article 164, second paragraph -----
Article 171(3), first subparagraph Article 74(4) Article 171(3), second subparagraph Article 76(a) Article 171(4) Article 224(3)
Article 228(1) and (3) Article 175(1), second subparagraph Article 228(2)(b) Article 175(2) Article 228(4)(a), (b) and (c) Article 175(3) Article 228(5) Article 176(1)(a) and (b) Article 228(2)(a) and (c) and Article 230(a) Article 176(1)(c) and (d) Article 230(b) Article 176(1)(e) Article 232(a) Article 176(2) ----- Article 177(1) and (2) Article 231(1) and (2) Article 177(3) ----- Article 177(4) Article 231(3)242 EN Article 177(5)
Article 233(1) and (2) Article 178(3) Articles 233(3) and 234
Article 236(1) Article 180(2), first sentence Article 6(1) Article 180(2), second sentence Article 236(2) Article 180(3), first subparagraph Article 6(2) Article 180(3), second subparagraph Article 236(3) Article 180(4) ----- Article 181, first paragraph Article 237(1) Article 181, second and third paragraphs Article 238(1)(b) Article 182(1)
----- Article 183(1)
Articles 24(9) and 26 Article 183(2)(b) ----- Article 183(2)(c) Articles 15(2) and 17, paragraph 2
Article 247(1) Article 188(2) Article 247(2) Article 188(3) Article 247(1)
243 EN