G/TFA/N/EU/1/Rev.7  
 
28 April 2021  
(21-3600) Page: 1/9 
Committee on Trade Facilitation  Original: English  
 
 
NOTIFICATION  UNDER ARTICLES 1.4, 10.4.3, 10.6.2 AND 12.2.2  
OF THE AGREEMENT ON TRADE FACILITATION  
COMMUNICATION FROM THE EUROPEAN UNION  
Revision  
The following communication, dated 21 April  2021, is being circulated at the request of the 
delegation of the European Union.  
 
_______________  
 
The European Union hereby updates its transparency notification in response to Article 1.4 , 10.4.3, 
10.6.2 and 12.2.2  of the Agreement on Trade Facilitation.  
 
The update is to notify  several weblinks of t he European Commission websites on trade that needed 
to be corrected. It also updates under Article 1.1.b) legislation that extends  the already notified 
2020 Commission decision to exempt from duty and VAT certain EU entities procuring essential 
protective  medical equipment until 3 0 April 202 1. In addition, under Article 1.1.f) the EU updates its 
legislation and notifies measures that have already been notified as quantitative restrictions to 
the WTO.  
 
For ease of reference, the measure s are  included in a consolidated EU -level notification of its 
transparency measures under the TFA. The changes are reflected in strikethrough  and/or bold and  
relate to the temporary measures notified with respect to Article 1.1(b) of the TFA.  
 
The rest of the i nformation remains as previously submitted in document G/TFA/N/EU/1/Rev. 5. 
 
_______________  
 
 
Article 1, Paragraph 4  
The Official Journal of the European Union (OJEU) is the official gazette of record for the European 
Union (EU). The L Series, which is published in all the official languages of the EU, contains EU 
legislation. The OJEU is available at: http://eur -lex.europa.eu/oj/direct -access.html . 
 
The European Union and its member States also make available further descriptions, guidelines and 
databases to help traders and other interested parties with prac tical steps and interpretation.  
 
(a) The official place(s) where the items in subparagraphs 1.1(a) to (j) have been 
published;  
 
In "PART A" of the sub -points below references are provided to the EU legislation published in the 
OJEU.  
 
(b)  The Uniform Resou rce Locators of website(s) referred to in paragraph 2.1;  
 
In "PART B" of the sub -points below, Uniform Resource Locators (URL -s) of websites providing 
guidelines and further explanations of the procedures are indicated.  
 G/TFA/N/EU/1/Rev.7  
 
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  1.1(a) Procedures for importation, exportation, and transit (including port, airport, and other entry -
point procedures), and required forms and documents;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code (UCC)  
(Regulation (EU) No 952/2013 of the European 
Parliament and o f the Council)  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32015R244
6&from=EN  UCC Delegated Act  
(Commission Delegated Regulation No 
2015/2446)  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32015R244
7&from=EN  UCC Implementing Act  
(Commission Implementing Regulation No 
2015/2447)  
http://eur -lex.europa.eu/legal -
content/EN/TXT/?uri=uriserv:OJ.L_.2016.069
.01.0001.01.ENG&toc=OJ:L:2016:069:FULL  UCC Transitional Delegated Act  
(Commission Delegated Regulation No 2016/341)  
PART B  
Specific Trade facilitation measures have been adopted by the EU to facilitate trade in the 
specific circumstances under COVID 19 context at the following weblink:  Guidance on Customs 
issues related to the COVID -19 emergency, 30 March 2020 - 
https://ec.europa.eu/taxation_customs/business/guidance -customs -issues -related -covid-19-
emergency_en  
Guidelines for border management measures to protect health and ensure the availability of 
goods and essential services, 16 March 2020 - https://ec.europa.eu/home -
affairs/sites/homeaffairs/files/what -we-do/policies/european -agenda -migration/20200316_covid -
19-guidelines -for-border -management.pdf  
Communication from the Commission on the implementation of the Green Lanes under the 
Guidelines for border management measures to protect health and ensure the availability of 
goods and essential services, 23 March 2020 - 
https://ec.europa.eu/transport/sites/transport/files/legislation/2020 -03-23-communication -
green -lanes_en.pdf  
Communication from the Commission - European Commission Guidelines: Facilitating Air Cargo 
Operat ions during COVID -19 outbreak, 26 March 2020 - 
https://ec.europa.eu/transport/sites/transport/files/legislation/c20202010_en.pdf  
Commission Implementing Regul ation (EU) 2020/466 of 31 March on temporary measures to 
contain risks to human, animal and plant health and animal welfare during certain serious 
disruptions of Member States' control systems due to Coronavirus disease (COVID -19) - 
https://members.wto.org/crnattachments/2020/SPS/EEC/20_2299_00_e.pdf  
https://members.wto.org/crnattachments/2020/SPS/EEC/20_2299_00_f.pdf  
https://members.wto.org/crnattachments/2020/SPS/EEC/20_2299_00_s.pdf  
(This measure has been notified to the WTO SPS committee under G/SPS/N/EU/380)  
European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/business/union -
customs -code_en  Explanations of the Union 
Customs Code  
http://ec.europa.eu/taxation_
customs/business/customs -
procedures_en  Explanations of EU customs 
procedures including import, 
export, transit and special 
procedures  
https://ec.europa.eu/taxation
_customs/business/union -
customs -code/ucc -guidance -
documents_en  Guidelines on Entry and 
Import, Simplifications, 
Transit a nd Customs Status, 
Special Procedures and 
Export  G/TFA/N/EU/1/Rev.7  
 
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  European Commission  
Directorate General for Trade  https://trade.ec.europa.eu
/access -to-
markets/en/content  Access2Markets platform  
Information on import, 
export for goods and 
services and EU 
Agreements, including 
Rules of Origin  
 
1.1(b) Applied rates of duties and taxes of any kind imposed on or in connection with importation or 
exportation;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code Article 56 regulates 
Common Customs Tariffs  
PART B  
European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/business/calculatio
n-customs -duties/what -is-
common -customs -
tariff/taric_en  Taric or integra ted Tariff of 
the European Union is a 
multilingual database in 
which are integrated all the 
measures relating to EU 
customs tariff, commercial 
and agricultural legislation.  
European Commission  
Directorate General for Trade  https://trade.ec.europa.eu
/access -to-
markets/en/content  Access2Markets platform  
Information on import, 
export for goods and 
services and EU 
Agreements, including 
Rules of Origin  
European Commission  https://ec.europa.eu/taxa
tion_customs/news/comm
ission -decides -extend -
customs -and-vat-waiver -
imports -medical -and-
protective -equipment -
needed -fight -pandemic_en  Commission Decision  
19 April 2021, the 
Commission decided to 
extend the temporary 
waiver of customs duties 
and Value -Added Tax 
(VAT) on imports from 
non-EU countries of 
medical devic es and 
protective equipment 
used in the fight against 
COVID -19 that it had 
adopted in April 2020 and 
prolonged last October 
until April 2021.  The 
decision prolongs the 
customs duties and VAT 
relief available under the 
already existing 
exemption, which had 
been due to expire at the 
end of this month, until 
31 December 2021.  
More information can be 
found via this link:  
The European 
Commission had already 
in April 2020 published 
and notified the WTO of 
a decision, helping 
Member States affected 
by the fight ag ainst the 
coronavirus pandemic, to   G/TFA/N/EU/1/Rev.7  
 
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    temporarily suspend 
customs duties and VAT 
on protective equipment, 
testing kits or medical 
devices such as 
ventilators. This made it 
easier financially to get 
the medical equipment 
that doctors, nurses and 
patients desperately 
need.  The initial measure 
applied for a period of six 
months, and was further 
extended. On 28 October 
2020, a further 
Commission decision  
notified to the WTO 
prolonged the exemption 
on imports to the EU27 
Member States until the 
end of April 2021. (For the 
UK, the exemption was 
prolonged until 31 
December 2020 but now 
the transition period with 
the UK ended).  
The duty and VAT free 
importation applies to: 
state organi zations (state 
bodies, public bodies and 
other bodies governed by 
public law including 
hospitals, governmental 
organi zations, 
communes/towns, 
regional governments, 
etc.), charitable or 
philanthropic 
organi zations approved 
by the competent 
authorities of the Member 
States  
 
1.1(c) Fees and charges imposed by or for governmental agencies on or in connection with 
importation, exportation or transit;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1   Union Customs Code Article 52 regulates fees and 
charges  
PART B  
Fees and charges imposed in the EU are rare and those having equivalent effect to customs duties 
are prohibited by the Treaties, under the control of the Court of Justice of the European Union.  
 
1.1(d) Rules for the classification or valuation of products for cust oms purposes;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code Article 57 regulates 
classification  G/TFA/N/EU/1/Rev.7  
 
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  http://eur -lex.europa.eu/legal -
content /en/TXT/?uri=CELEX:31987R2658  Council Regulation (EEC) No 2658/87 on the tariff 
and statistical nomenclature and on the Common 
Customs Tariff  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code Articles 69 -76 regulate 
valuation of products  
PART B  
European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/bu siness/calculatio
n-customs -duties/what -is-
common -customs -
tariff/combined -
nomenclature_en  Tariff classification rules  
https://ec.europa.eu/taxation
_customs/business/calculatio
n-customs -duties/customs -
valuation_en  Customs valuation rules  
 
1.1(e) Laws, regulations, and administrative rulings of general application relating to rules of origin;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1   Union Customs Code Articles 59 -64 regulate rules 
of origin  
PART B  
European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/business/calculatio
n-customs -duties/rules -
origin_e n Information on both 
preferential and non -
preferential arrangements  
European Commission  
Directorate General for Trade  https://trade.ec.europa.eu
/access -to-
markets/en/content  Access2Markets platform  
Information on import, 
export for goods and 
services and EU 
Agreements, including 
Rules of Origin  
 
1.1(f) Import, export or transit restrictions or prohibitions;  
 
PART A  
The URL links in part B contain links to the legal basis of the different import, export and transit 
restrictions and prohibitions. The legal basis differs depending on the nature of the goods and the 
risks involved.  
PART B  
European Commission  
Directorate General for Taxation 
and Customs Union  http:// ec.europa.eu/taxation_
customs/business/customs -
controls/safety -health -
environment -customs -
controls_en   Sanitary, phytosanitary, 
environmental, p roduct 
safety requirements, control 
of medicines and organic 
farming products  
European Commission  
Directorate General for Trade  https://trade.ec.europa.eu
/access -to-
markets/en/content  Access2Markets platform  
Information on import, 
export for goods and 
services and EU 
Agreements, in cluding 
Rules of Origin  G/TFA/N/EU/1/Rev.7  
 
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  European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/sites/taxation/files/
pr_list_08 -04-
2016_public_version_en.pdf  The EU list of all legal acts on 
restricti ons and prohibitions 
is published at the 
explanatory website and link 
provided. The website 
provides a link to the legal 
basis of the different import, 
export and transit 
restrictions and prohibitions. 
The legal basis differs 
depending on the nature of 
the goods and the risks 
involved.  
This list of legal acts is 
subject to updates in the 
future.  
European Commission  Commission Implementing 
Regulation (EU) 2021/521 
of 24 March 2021 making 
specific arrangements to 
the mechanism making the 
exportation of ce rtain 
products subject to the 
production of an export 
authorisation;  
Official Journal L 104, 
25.03.2021  
 
Application period:  
from 26.03.2021 
until 06.05.2021  
 
http://data.europa.eu/eli
/reg_impl/2021/521/oj  
 
The regulation covers  
Vaccines against SARS -
related coronaviruses 
(SARS -CoV species), 
irrespective of their 
packaging, and active 
substances including 
master and working cell 
banks used for the 
manufacture of such 
vaccines  
 
Ex HS 2017 codes  : 
 
ex 3002 20  
ex 2933 99  
ex 2934 99 
ex 3002 90  
ex 3504 00  Competent authorities of 
the Member States are in 
charge of 
implementation . 
 
Authorisations are 
granted to the extent that 
the volume of exports is 
such that it does not pose 
a threat to the execution 
of Advance Purchase 
Agreements that the 
European Union has 
concluded with vaccine 
manufacturers.  
 
Authorisations are 
granted where exports do 
not pose a threat to the 
security of supply within 
the European Union.  
In order to determine 
whether the condition 
above is fulfilled , the 
competent authorities 
shall assess the following 
factors:  
 
1) Does the destination 
country restrict its own 
exports of vaccines or 
their raw materials, either 
by law or other means?  
 
2) Are the conditions 
prevailing in the 
destination country 
better  or worse than the 
EU's, in particular its 
epidemiological situation, 
its vaccination rate and 
its access to vaccines?  G/TFA/N/EU/1/Rev.7  
 
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    Exemptions include:  
exports in the context of 
humanitarian aid; exports 
to low and middle income 
countries in the COVAX 
Advance Market 
Commitment (AMC) list  
https://www.gavi.org/n
ews/media -room/92 -
low-middle -income -
economies -eligible -
access -covid -19- 
 
1.1(g) Penalty provisions for breaches of import, export, or transit formalities;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code Article 42 regulates 
penalties  
 
1.1(h) Procedures for appeal or re view;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code Articles 44 -45 regulate 
appeals and review procedures  
 
1.1(i) Agreements or parts thereof with any country or countries relating to importation, exportation, 
or transit; and  
 
PART A  
The URL links in part B contain links to the agreements concluded by the EU on customs and trade 
related matters.  
PART B  
European Commission  
Directorate General for Trade  http://ec.europa.eu/trade/poli
cy/countries -and-
regions/agreements/  EU Trade Agreements  
European Union  
External Actions Service  http://ec.europa.eu/world/agr
eements/searchByActivity.do?
parent=8507&xmlname=746
&actName=Customs  List of treaties related to 
Customs  
European Co mmission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/business/internatio
nal-affairs_en  EU Customs international 
affairs  
 
1.1(j) Procedures relating to the administration of tariff quotas.  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code Article 56 regulates Tariff 
Quotas  
PART B  
European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/business/calculatio
n-customs -duties/what -is-
common -customs -tariff/tariff -
quotas_en  Tariff Quotas  
 G/TFA/N/EU/1/Rev.7  
 
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  (c) The contact information of the enquiry points referred to in paragraph 3.1  
 
European Commission  
Directorate General for Trade  https://trade.ec.europa.eu
/access -to-
markets/en/contact -form  Access2Markets platform  
Information on import, 
export for goods and 
services and EU 
Agreements, including 
Rules of Origi n. Access to 
contact form and 
complaint forms  
http://ec.europa.eu/trade/tra
de-policy -and-you/contacts/  Enquiries on trade policy  
European Commission  
Directorate General for Taxation 
and Customs Union  http://ec.europa.eu/taxation_
customs/contacts_en  Customs info point  
The European Commission 
operates a central contact 
centre to ensure all inquiries 
are responded in a timely 
manner by the right experts.  
European Commission  
Directorate General for Health 
and Food Safety  http://ec.europa.eu/dgs/healt
h_food -
safety/about_us/contact_en.h
tm SPS Enquiry Point  
 
Article 10, paragraph 4.3  
 
Members shall notify the Committee of the details of operation of the single window  
 
European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/general -
information -
customs/electronic -
customs/eu -single -window -
environment -for-customs_en  EU single window initiative  
 
Article 10, paragraph 6.2  
 
Each Member shall notify the Committee  and publish its measures on the use of customs 
brokers.  
 
EU legislation does not require the use of customs brokers. EU legislation only defines "customs 
representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor 
limited to a certain professional class (as the customs brokers) and the rules governing them are 
set out in a transparent way.  
 
Article 12,  paragraph 2.2  
 
Each Member shall notify the Committee  of the details of its contact point for the exchange 
of this information.  
 
European Anti -fraud Office (OLAF)  
European Commission  
200 Rue de la Loi, B -1049 Brussels  
Scope:  General questions (policy, 
legislation, application)  Operational matters, requests for assistance, 
coordination of enquiries at EU level  
Name:  Ms Lara DOBINSON  Mr James SWEENEY  Mr. Jacky MARTEAU  
Function:  Head of Unit B.1 Customs , 
Trade and Tobacco Anti -
Fraud Strategy  Head of Unit B.3  
Customs and Trade – 
Operations and 
Investigations  Head of Unit B.2  
Illicit Trade, Health and 
Environment - 
Operations and 
Investigations  G/TFA/N/EU/1/Rev.7  
 
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  Telephone:  +(32-2) 29 64276  +(32-2) 29 56037  +(32-2) 29 50457  
E-mail: OLAF-FM-
B1@ec.europa.eu  OLAF-FM-
B3@ec.europa.eu  OLAF-FM-
B2@ec.europa.eu  
 
__________