2913/92 - - - I
1This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
COUNCIL REGULATION (EEC) No 2913/92
of 12 October 1992
establishing the Community Customs Code
(OJ No L 302, 19. 10. 1992, p. 1)
Amended by:
Official Journal
No page date
Regulation (EC) No 82/97 of the European Parliament and of the Council
of 19 December 1996L 17 1 21. 1. 1997
Amended by:
A1 Act of Accession of Austria, Sweden and Finland C 241 239 29. 8. 1994
(adapted by Council Decision 95/1/EC, Euratom, ECSC) L 1 181 1. 1. 1995
Corrected by:
C1 Corrigendum, OJ No L 152, 11. 6. 1997, p. 34 (2913/92)
C2 Corrigendum, OJ No L 179, 8. 7. 1997, p. 11 (82/97)
2913/92 - - - I
ICOUNCIL REGULATION (EEC) No 2913/92
of 12 October 1992
establishing the Community Customs Code
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the T reaty establishing the EuropeanEconomic Community, and in particular Articles 28, 100a
and 113 thereof,
Having regard to the proposal from the Commission (
1),
In cooperation with the European Parliament (2),
Having regard to the opinion of the Economic and Social
Committee (3),
Whereas the Community is based upon a customs union;
whereas it is advisable, in the interests both of Community
traders and the customs authorities, to assemble in a code
the provisions of customs legislation that are at present
contained in a large number of Community regulations anddirectives; whereas this task is of fundamental importance
from the standpoint of the internal market;
Whereas such a Community Customs Code (hereinafter
called ’the Code’) must incorporate current customs legis-
lation; whereas it is, nevertheless, advisable to amend that
legislation in order to make it more consistent, to simplify
it and to remedy certain omissions that still exist with a
view to adopting complete Community legislation in this
area;
Whereas, based on the concept of an internal market, the
Code must contain the general rules and procedures which
ensure the implementation of the tariff and other measures
introduced at Community level in connection with trade in
goods between the Community and third countries; where-
as it must cover, among other things, the implementation
of common agricultural and commercial policy measures
taking into account the requirements of these common po-
licies;
Whereas it would appear advisable to specify that this
Code is applicable without prejudice to specific provisions
laid down in other fields; whereas such specific rules may
exist or be introduced in the context, inter alia ,o fl e g i s l a -
tion relating to agriculture, statistics, commercial policy or
own resources;
(1) OJ No C 128, 23. 5. 1990, p. 1.
(2) OJ No C 72, 18. 3. 1991, p. l76 and Decision of 16 Sep-
tember 1992 (not yet published in the Official Journal).
(3) OJ No C 60, 8. 3. 1991, p. 5.
2913/92 - - - I
IIWhereas, in order to secure a balance between the needs
of the customs authorities in regard to ensuring the correct
application of customs legislation, on the one hand, and
the right of traders to be treated fairly, on the other, the
said authorities must be granted, inter alia ,e x t e n s i v e
powers of control and the said traders a right of appeal;
whereas the implementation of a customs appeals system
will require the United Kingdom to introduce new admin-
istrative procedures which cannot be effected before 1 Jan-
uary 1995;
Whereas in view of the paramount importance of external
trade for the Community, customs formalities and controls
should be abolished or at least kept to a minimum;
Whereas it is important to guarantee the uniform applica-
tion of this Code and to provide, to that end, for a Com-
munity procedure which enables the procedures for its im-
plementation to be adopted within a suitable time; whereasa Customs Code Committee should be set up in order to
ensure close and effective cooperation between the
Member States and the Commission in this field;
Whereas in adopting the measures required to implement
this Code, the utmost care must be taken to prevent any
fraud or irregularity liable to affect adversely the General
Budget of the European Communities,
HAS ADOPTED THIS REGULATION:
2913/92 - - - I
1TITLE I
GENERAL PROVISIONS
CHAPTER 1
SCOPE AND BASIC DEFINITIONS
Article 1
Customs rules shall consist of this Code and the provisions
adopted at Community level or nationally to implement
them. The Code shall apply, without prejudice to special
rules laid down in other fields
— to trade between the Community and third countries,
— to goods covered by the T reaty establishing the Euro-
pean Coal and Steel Community, the T reaty establish-
ing the European Economic Community or the T reaty
establishing the European Atomic Energy Community.
Article 2
1. Save as otherwise provided, either under international
conventions or customary practices of a limited geographic
and economic scope or under autonomous Community
measures, Community customs rules shall apply uniformly
throughout the customs territory of the Community.
2. Certain provisions of customs rules may also apply
outside the customs territory of the Community within the
framework of either rules governing specific fields or in-
ternational conventions.
Article 3
1. The customs territory of the Community shall com-
prise:
— the territory of the Kingdom of Belgium,
— the territory of the Kingdom of Denmark, except the
Faroe Islands and Greenland,
— the territory of the Federal Republic of Germany, ex-
cept the Island of Heligoland and the territory of
Büsingen (T reaty of 23 November 1964 between the
Federal Republic of Germany and the Swiss Confed-
eration),
— the territory of the Hellenic Republic,
— the territory of the Kingdom of Spain, except Ceuta
and Melilla,
— the territory of the French Republic, except the over-
seas territories and Saint-Pierre and Miquelon and
Mayotte
— the territory of Ireland,2913/922913/92
95/1/EC, Euratom, ECSC
82/97
95/1/EC, Euratom, ECSC
2913/92 - - - I
2— the territory of the Italian Republic, except the mu-
nicipalities 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 be-
tween Ponte T resa and Porto Ceresio,
— the territory of the Grand Duchy of Luxembourg,
— the territory of the Kingdom of the Netherlands in
Europe,
— the territory of the Republic of Austria,
— the territory of the Portuguese Republic,
— the territory of the Republic of Finland,
— the territory of the Kingdom of Sweden,
— the territory of the United Kingdom of Great Britain
and Northern Ireland and of the Channel Islands and
t h eI s l eo fM a n .
2. Although situated outside the territory of the FrenchRepublic, the territory of the Principality of Monaco as de-fined in the Customs Convention signed in Paris on 18
May 1963 ( Official Journal of the French Republic of 27
September 1963, p. 8679) shall, by virtue of that Conven-
tion, also be considered to be part of the customs territory
of the Community.
3. The customs territory of the Community shall includethe territorial waters, the inland maritime waters and the
airspace of the Member States, and the territories referred
to in paragraph 2, except for the territorial waters, the in-
land maritime waters and the airspace of those territories
which are not part of the customs territory of the Com-
munity pursuant to paragraph 1.
Article 4
For the purposes of this Code, the following definitions
shall apply:
(1) ‘Person’ means:
— a natural person,
—a l e g a l p e r s o n ,
— where the possibility is provided for under the
rules in force, an association of persons recog-
nized as having the capacity to perform legal acts
but lacking the legal status of a legal person.
(2) ‘Persons established in the Community’ means:
— in the case of a natural person, any person who
is normally resident there,
— in the case of a legal person or an association of
persons, any person that has in the Community
its registered office, central headquarters or a
permanent business establishment.95/1/EC, Euratom, ECSC
82/97
95/1/EC, Euratom, ECSC
82/97
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3(3) ‘Customs authorities’ means the authorities responsi-
bleinter alia for applying customs rules.
(4) ‘Customs office’ means any office at which all or
some of the formalities laid down by customs rules
may be completed.
(5) ‘Decision’ means any official act by the customs au-
thorities pertaining to customs rules giving a ruling on
a particular case, such act having legal effects on one
or more specific or identifiable persons; this term
covers, inter alia , binding information within the
meaning of Article 12;
(6) ‘Customs status’ means the status of goods as Com-
munity or non-Community goods.
(7) ‘Community goods’ means goods:
— wholly obtained in the customs territory of the
Community under the conditions referred to in
Article 23 and not incorporating goods importedfrom countries or territories not forming part of
the customs territory of the Community. Goods
obtained from goods placed under a suspensive
arrangement shall not be deemed to have Com-
munity status in cases of special economic im-
portance determined in accordance with the
committee procedure,
— imported from countries or territories not form-
ing part of the customs territory of the Commun-
ity which have been released for free circulation,
— obtained or produced in the customs territory of
the Community, either from goods referred to in
the second indent alone or from goods referred
to in (SIC! in the) first and second indents.
(8) ‘Non-Community goods’ means goods other than
those referred to in subparagraph 7.
Without prejudice to Articles 163 and 164, Communi-
ty goods shall lose their status as such when they are
actually removed from the customs territory of the
Community.
(9) ‘Customs debt’ means the obligation on a person to
pay the amount of the import duties (customs debt on
importation) or export duties (customs debt on ex-
portation) which apply to specific goods under the
Community provisions in force.2913/92
82/97
82/97
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4(10) ‘Import duties’ means:
— customs duties and charges having an effect
equivalent to customs duties payable on the im-
portation of goods,
— import charges introduced under the
common agricultural policy or under the specific
arrangements applicable to certain goods result-
ing from the processing of agricultural products.
(11) ‘Export duties’ means:
— customs duties and charges having an effect
equivalent to customs duties payable on the ex-
portation of goods,
— export charges introduced under the
common agricultural policy or under the specific
arrangements applicable to certain goods result-
ing from the processing of agricultural products.
(12) ‘Debtor’ means any person liable for payment of a
customs debt.
(13) ‘Supervision by the customs authorities’ means action
taken in general by those authorities with a view to
ensuring that customs rules and, where appropriate,
other provisions applicable to goods subject to cus-
toms supervision are observed.
(14) ‘Control by the customs authorities’ means the perfor-
mance of specific acts such as examining goods, veri-
fying the existence and authenticity of documents, ex-
amining the acounts (SIC! accounts) of undertakings
and other records, inspecting means of transport, in-
specting luggage and other goods carried by or on
persons and carrying out official inquiries and other
similar acts with a view to ensuring that customs rules
and, where appropriate, other provisions applicable to
goods subject to customs supervision are observed.
(15) ‘Customs-approved treatment or use of goods’ means:
(a) the placing of goods under a customs procedure;
(b) their entry into a free zone or free warehouse;
(c) their re-exportation from the customs territory of
the Community;
(d) their destruction;
(e) their abandonment to the Exchequer.
(16) ‘Customs procedure’ means:
(a) release for free circulation;
(b) transit;
(c) customs warehousing;2913/92
82/97 - - - deleted
82/97 - - - deleted
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5(d) inward processing (SIC! inward-processing);
(e) processing under customs control;
(f) temporary admission;
(g) outward processing (SIC! outward-processing);
(h) exportation.
(17) ‘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.
(18) ‘Declarant’ means the person making the customs
declaration in his own name or the person in whose
name a customs declaration is made.
(19) ‘Presentation of goods to customs’ means the notifica-
tion to the customs authorities, in the manner laid
down, of the arrival of goods at the customs office or
at any other place designated or approved by the cus-
toms authorities.
(20) ‘Release of goods’ means the act whereby the cus-
toms authorities make goods available for the pur-
poses stipulated by the customs procedure under
which they are placed.
(21) ‘Holder of the procedure’ means the person on whose
behalf the customs declaration was made or the per-
son to whom the rights and obligations of the abo-
vementioned person in respect of a customs proce-
dure have been transferred.
(22) ‘Holder of the authorization’ means the person to
whom an authorization has been granted.
(23) ‘Provisions in force’ means Community or national
provisions.
(24) ‘Committee procedure’ means the procedure provided
for or referred to in Article 249.
CHAPTER 2
SUNDRY GENERAL PROVISIONS RELATING IN
PARTICULAR TO THE RIGHTS AND OBLIGATIONS OF
PERSONS WITH REGARD TO CUSTOMS RULES
Section 1
Right of representation
Article 5
1. Under the conditions set out in Article 64 (2) and
subject to the provisions adopted within the framework of
Article 243 (2) (b), any person may appoint a representa-
tive in his dealings with the customs authorities to perform
the acts and formalities laid down by customs rules.
2. Such representation may be:
— direct, in which case the representative shall act in the
name of and on behalf of another person, or
— indirect, in which case the representatives (SIC! repre-
sentative) shall act in his own name but on behalf of
another person.2913/92
2913/92 - - - I
6A Member State may restrict the right to make customs
declarations:
— by direct representation, or
— by indirect representation,
so that the representative must be a customs agent carry-
ing on his business in that country’s territory.
3. Save in the cases referred to in Article 64 (2) (b) and
(3), a representative must be established within the Com-
munity.
4. A representative must state that he is acting on behalf
of the person represented, specify whether the representa-
tion is direct or indirect and be empowered to act as a
representative.
A person who fails to state that he is acting in the name
of or on behalf of another person or who states that he is
acting in the name of or on behalf of another person with-
out being empowered to do so shall be deemed to be act-ing in his own name and on his own behalf.
5. The customs authorities may require any person stat-
ing that he is acting in the name of or on behalf of
another person to produce evidence of his powers to act as
a representative.
Section 2
Decisions relating to the application of customs rules
Article 6
1. Where a person requests that the customs authorities
take a decision relating to the application of customs rules
that person shall supply all the information and documents
required by those authorities in order to take a decision.
2. Such decision shall be taken and notified to the appli-
cant at the earliest opportunity.
Where a request for a decision is made in writing, the
decision shall be made within a period laid down in ac-
cordance with the existing provisions, starting on the date
on which the said request is received by the customs auth-
orities. Such a decision must be notified in writing to the
applicant.
However, that period may be exceeded where the customs
authorities are unable to comply with it. In that case, those
authorities shall so inform the applicant before the expiry
of the abovementioned period, stating the grounds which
justify exceeding it and indicating the further period of
time which they consider necessary in order to give a rul-
ing on the request.
3. Decisions adopted by the customs authorities in writ-
ing which either reject requests or are detrimental to the
persons to whom they are addressed shall set out the
grounds on which they are based. They shall refer to the
right of appeal provided for in Article 243.2913/92
2913/92 - - - I
74. Provision may be made for the first sentence of para-
graph 3 to apply likewise to other decisions.
Article 7
Save in the cases provided for in the second subparagraph
of Article 244, decisions adopted shall be immediately en-
forceable by customs authorities.
Article 8
1. A decision favourable to the person concerned shall
be annulled if it was issued on the basis of incorrect or
incomplete information and:
— the applicant knew or should reasonably have known
that the information was incorrect or incomplete, and
— s u c hd e c i s i o nc o u l dn o th a v eb e e nt a k e no nt h eb a s i s
of correct or complete information.
2. The persons to whom the decision was addressed
shall be notified of its annulment.
3. Annulment shall take effect from the date on which
the annulled decision was taken.
Article 9
1. A decision favourable to the person concerned, shall
be revoked or amended where, in cases other than those
referred to in Article 8, one or more of the conditions laid
d o w nf o ri t si s s u ew e r en o to ra r en ol o n g e rf u l f i l l e d .
2. A decision favourable to the person concerned may
be revoked where the person to whom it is addressed fails
to fulfil an obligation imposed on him under that decision.
3. The person to whom the decision is addressed shall
be notified of its revocation or amendment.
4. The revocation or amendment of the decision shall
take effect from the date of notification. However, in ex-ceptional cases where the legitimate interests of the person
to whom the decision is addresed (SIC! addressed) so re-
quire, the customs authorities may defer the date when
revocation or amendment takes effect.
Article 10
Articles 8 and 9 shall be without prejudice to national
rules which stipulate that decisions are invalid or become
null and void for reasons unconnected with customs legis-
lation.
Section 3
Information
Article 11
1. Any person may request information concerning the
application of customs legislation from the customs author-
ities.2913/92
2913/92 - - - I
8Such a request may be refused where it does not relate to
an import or export operation actually envisaged.
2. The information shall be supplied to the applicant
free of charge. However, where special costs are incurred
by the customs authorities, in particular as a result of
analyses or expert reports on goods, or the return of the
goods to the applicant, he may be charged the relevant
amount.
Article 12
1. The customs authorities shall issue binding tariff in-
formation or binding origin information on written request,
acting in accordance with the committee procedure.
2. Binding tariff information or binding origin informa-
tion shall be binding on the customs authorities as against
the holder of the information only in respect of the tariff
classification or determination of the origin of goods.
Binding tariff information or binding origin information
shall be binding on the customs authorities only in respect
of goods on which customs formalities are completed after
t h ed a t eo nw h i c ht h ei n f o r m a t i o nw a ss u p p l i e db yt h e m .
In matters of origin, the formalities in question shall be
those relating to the application of Articles 22 and 27.
3.4. (SIC! 3.) The holder of such information must be
able to prove that:
— for tariff purposes: the goods declared correspond in
every respect to those described in the information,
— for origin purposes: the goods concerned and the cir-
cumstances determining the acquisition of origin
correspond in every respect to the goods and the cir-
cumstances described in the information.
4. Binding information shall be valid for a period of six
years in the case of tariffs and three years in the case of
origin from the date of issue. By way of derogation fromArticle 8, it shall be annulled where it is based on inaccur-
ate or incomplete information from the applicant.
5. Binding information shall cease to be valid:
(a) in the case of tariff information:
(i) where a regulation is adopted and the informa-
tion no longer conforms to the law laid down
thereby;
(ii) where it is no longer compatible with the inter-
pretation of one of the nomenclatures referred
to in Article 20 (6):2913/92
82/97
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9— at Community level, by reason of amend-
ments to the explanatory notes to the com-
bined nomenclature or by a judgment of the
Court of Justice of the European Commu-
nities,
— at international level, by reason of a classi-
fication opinion or an amendment of the ex-
planatory notes to the Nomenclature of the
Harmonized Commodity Description and
Coding System, adopted by the World Cus-
toms Organization established in 1952
under the name ‘the Customs Cooperation
Council’;
(iii) where it is revoked or amended in accordance
with Article 9, provided that the revocation or
amendment is notified to the holder.
The date on which binding information ceases to be
v a l i df o rt h ec a s e sc i t e di n( i )a n d( i i )s h a l lb et h e
date of publication of the said measures or, in the
case of international measures, the date of the Com-
mission communication in the ‘C’ series of the Offi-
cial Journal of the European Communities ;
(b) in the case of origin information:
(i) where a regulation is adopted or an agreement is
concluded by the Community and the informa-
tion no longer conforms to the law thereby laid
down;
(ii) where it is no longer compatible with:
— at Community level, the explanatory notes
and opinions adopted for the purposes of
interpreting the rules or with a judgment of
the Court of Justice of the European
Communities,
— at international level, the Agreement on
Rules of Origin established in the World
T rade Organization (WTO) or with the ex-
planatory notes or an origin opinion
adopted for the interpretation of that
Agreement;
(iii) where it is revoked or amended in accordance
with Article 9, provided that the holder has been
informed in advance.
The date on which binding information ceases to be
valid for the cases referred to in (i) and (ii) shall be
the date indicated when the abovementioned mea-
sures are published or, in the case of internationalmeasures, the date shown in the Commission commu-
nication in the ‘C’ series of the Official Journal of the
European Communities .82/97
2913/92 - - - I
106. The holder of binding information which ceases to be
valid pursuant to paragraph 5 (a) (ii) or (iii) or (b) (ii) or
(iii) may still use that information for a period of sixmonths from the date of publication or notification, pro-
vided that he concluded binding contracts for the purchase
or sale of the goods in question, on the basis of the bind-
ing information, before that measure was adopted. How-
ever, in the case of products for which an import, export
or advance-fixing certificate is submitted when customs for-
malities are carried out, the period of six months is re-
placed by the period of validity of the certificate.
In the case of paragraph 5 (a) (i) and b (i), the Regulation
or agreement may lay down a period within which the first
subparagraph shall apply.
7. The classification or determination of origin in bind-
ing information may by applied, on the conditions laid
down in paragraph 6, solely for the purpose of:
— determining import or export duties,
— calculating export refunds and any other amounts
granted for imports or exports as part of the common
agricultural policy,
— using import, export or advance-fixing certificates
which are submitted when formalities are carried out
for acceptance of the customs declaration concerning
the goods in question, provided that such certificates
were issued on the basis of the information con-
cerned.
In addition, in exceptional cases where the smooth oper-
ation of the arrangements laid down under the common
agricultural policy may be jeopardized, it may be decided
to derogate from paragraph 6, in accordance with the pro-
cedure laid down in Article 38 of Council Regulation No
136/66/EEC of 22 September 1966 on the establishment of
a common organization of the market in oils and fats (
1)
and in the corresponding Articles in other regulations on
the common organization of markets.’
Section 4
Other provisions
Article 13
The customs authorities may, in accordance with the condi-
tions laid down by the provisions in force, carry out all the
controls they deem necessary to ensure that customs legis-
lation is correctly applied.
(1) OJ No 172, 30. 9. 1966, p. 3025/66. Regulation as last
amended by Regulation (EC) No 3290/94 (OJ No L 349,31. 12. 1994, p. 105).82/97
C2, OJ No L 179, 8. 7. 1997, p. 11
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11Article 14
For the purposes of applying customs legislation, any per-
son directly or indirectly involved in the operations con-
cerned for the purposes of trade in goods shall provide the
customs authorities whith (SIC! with) all the requisite
documents and information, irrespective of the medium
used, and all the requisite assistance at their request and
by any time limit prescribed.
Article 15
All information which is by nature confidential or which is
provided on a confidential basis shall be covered by the
obligation of professional secrecy. It shall not be disclosed
by the customs authorities without the express permission
of the person or authority providing it; the communication
of information shall be permitted where the customs auth-
orities may be obliged or authorized to do so pursuant to
the provisions in force, particularly in respect of data
protection, or in connection with legal proceedings.
Article 16
The persons concerned shall keep the documents referred
to in Article 14 for the purposes of control by the customs
authorities, for the period laid down in the provisions in
force and for at least three calendar years, irrespective of
the medium used. That period shall run from the end of
the year in which:
(a) in the case of goods released for free circulation in
circumstances other than those referred to in (b) or
goods declared for export, from the end of the year in
which the declarations for release for free circulation
or export are accepted;
(b) in the case of goods released for free circulation at a
reduced or zero rate of import duty on account of
their end-use, from the end of the year in which they
cease to be subject to customs supervision;
(c) in the case of goods placed under another customs
procedure, from the end of the year in which the cus-
toms procedure concerned is completed;
(d) in the case of goods placed in a free zone or free
warehouse, from the end of the year on which they
leave the undertaking concerned.
Without prejudice to the provisions of Article 221 (3), sec-
ond sentence, where a check carried out by the customs
authorities in respect of a customs debt shows that the rel-
evant entry in the accounts has to be corrected, the docu-
ments shall be kept beyond the time limit provided for in
the first paragraph for a period sufficient to permit the
correction to be made and checked.2913/92
2913/92 - - - I
12Article 17
Where a period, date or time limit is laid down pursuant
to customs legislation for the purpose of applying legisla-
tion, such period shall not be extended and such date or
time limit shall not be deferred unless specific provision is
made in the legislation concerned.
Article 18
1. The value of the ecu in national currencies to be ap-
plied for the purposes of determining the tariff classifica-
tion of goods and import duties shall be fixed once a
month. The rates to be used for this conversion shall be
those published in the Official Journal of the European
Communities on the penultimate working day of the
month. Those rates shall apply throughout the following
month.
However, where the rate applicable at the start of the
month differs by more than 5 % from that published on
the penultimate working day before the 15th of that same
month, the latter rate shall apply from the 15th until the
end of the month in question.
2. The value of the ecu in national currencies to be ap-
plied within the framework of customs legislation in cases
other than those referred to in paragraph 1 shall be fixed
once a year. The rates to be used for this conversion shall
be those published in the Official Journal of the European
Communities on the first working day of October, with ef-
fect from 1 January of the following year. If no rate is
available for a particular national currency, the rate appli-
cable to that currency shall be that obtaining on the last
day for which a rate was published in the Official Journal
of the European Communities .
3. The customs authorities may round up or down the
sum resulting from the conversion into their nationalcurrency of an amount expressed in ecus for purposes
other than determining the tariff classification of goods or
import or export duties.
The rounded-off amount may not differ from the original
amount by more than 5 %.
The customs authorities may retain unchanged the nation-
al-currency value of an amount expressed in ecus if, at the
time of the annual adjustment provided for in paragraph 2,
the conversion of that amount, prior to the abovemen-
tioned rounding-off, results in a variation of less than 5 %
in the national-currency value or a reduction in that value.2913/92
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13Article 19
The procedure of the Committee shall be used to deter-
mine in which cases and under which conditions the ap-
plication of customs legislation may be simplified.
TITLE II
F A C T O R SO NT H EB A S I SO FW H I C HI M P O R T
DUTIES OR EXPORT DUTIES AND THE OTHER
MEASURES PRESCRIBED IN RESPECT OF TRADE IN
GOODS ARE APPLIED
CHAPTER 1
C U S T O M ST A R I F FO FT H EE U R O P E A NC O M M U N I T I E S
AND TARIFF CLASSIFICATION OF GOODS
Article 20
1. Duties legally owed where a customs debt is incurred
shall be based on the Customs T ariff of the EuropeanCommunities.
2. The other measures prescribed by Community provi-
sions governing specific fields relating to trade in goods
shall, where appropriate, be applied according to the tariff
classification of those goods.
3. The Customs T ariff of the European Communities
shall comprise:
(a) the combined nomenclature of goods;
(b) any other nomenclature which is wholly or partly
based on the combined nomenclature or which adds
any subdivisions to it, and which is established by
Community provisions governing specific fields with a
view to the application of tariff measures relating to
trade in goods;
(c) the rates and other items of charge normally appli-
cable to goods covered by the combined nomencla-
ture as regards:
— customs duties; and,
—
import charges laid down under the com-
mon agricultural policy or under the specific ar-
rangements applicable to certain goods resulting
from the processing of agricultural products.
(d) the preferential tariff measures contained in agree-
ments which the Community has concluded with cer-
tain countries or groups of countries and which pro-
vide for the granting of preferential tariff treatment;
(e) preferential tariff measures adopted unilaterally by
the Community in respect of certain countries, groups
of countries or territories;
(f) autonomous suspensive measures providing for a re-
duction in or relief from import duties chargeable on
certain goods;2913/92
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2913/92 - - - I
14(g) other tariff measures provided for by other Commun-
ity legislation.
4. Without prejudice to the rules on flat-rate charges,
the measures referred to in paragraph 3 (d), (e) and (f)
shall apply at the declarant’s request instead of those pro-
vided for in subparagraph (c) where the goods concerned
fulfil the conditions laid down by those first-mentioned
measures. An application may be made after the event
provided that the relevant conditions are fulfilled.
5. Where application of the measures referred to in
paragraph 3 (d), (e) and (f) is restricted to a certain vol-
ume of imports, it shall cease:
(a) in the case of tariff quotas, as soon as the stipulated
limit on the volume of imports is reached;
(b) in the case of tariff ceilings, by ruling of the Commis-
sion.
6. The tariff classification of goods shall be the determi-
nation, according to the rules in force, of:
(a) the subheading of the combined nomenclature or the
subheading of any other nomenclature referred to in
paragraph 3 (b); or
(b) the subheading of any other nomenclature which is
wholly or partly based on the combined nomenclature
or which adds any subdivisions to it, and which is es-
tablished by Community provisions governing specific
fields with a view to the application of measures other
than tariff measures relating to trade in goods,
under which the aforesaid goods are to be classified.
Article 21
1. The favourable tariff treatment from which certain
goods may benefit by reason of their nature or end-use
shall be subject to conditions laid down in accordance with
the committee procedure. Where an authorization is re-
quired Articles 86 and 87 shall apply.
2. For the purposes of paragraph 1, the expression ‘fa-
vourable tariff treatment’ means a reduction in or suspen-
sion of an import duty as referred to in Article 4 (10),
even within the framework of a tariff quota.
CHAPTER 2
ORIGIN OF GOODS
Section 1
Non-preferential origin
Article 22
Articles 23 to 26 define the non-preferential origin of
goods for the purposes of:2913/92
2913/92 - - - I
15(a) applying the Customs T ariff of the European Commu-
nities with the exception of the measures referred to
in Article 20 (3) (d) and (e);
(b) applying measures other than tariff measures estab-
lished by Community provisions governing specific
fields relating to trade in goods;
(c) the preparation and issue of certificates of origin.
Article 23
1. Goods originating in a country shall be those wholly
obtained or produced in that country.
2. The expression ‘goods wholly obtained in a country’
means:
(a) mineral products extracted within that country;
(b) vegetable products harvested therein;
(c) live animals born and raised therein;
(d) products derived from live animals raised therein;
(e) products of hunting or fishing carried on therein;
(f) products of sea-fishing and other products taken from
the sea outside a country’s territorial sea by vessels
registered or recorded in the country concerned and
flying the flag of that country;
(g) goods obtained or produced on board factory ships
from the products referred to in subparagraph (f)
originating in that country, provided that such factory
ships are registered or recorded in that country and
fly its flag;
(h) products taken from the seabed or subsoil beneath
the seabed outside the territorial sea provided that
that country has exclusive rights to exploit that seabed
or subsoil;
(i) waste and scrap products derived from manufacturing
operations and used articles, if they were collected
therein and are fit only for the recovery of raw ma-
terials;
(j) goods which are produced therein exclusively from
goods referred to in subparagraphs (a) to (i) or from
their derivatives, at any stage of production.
3. For the purposes of paragraph 2 the expression
’country’ covers that country’s territorial sea.2913/92
2913/92 - - - I
16Article 24
Goods whose production involved more than one country
shall be deemed to originate in the country where they
underwent their last, substantial, economically justified pro-
cessing or working in an undertaking equipped for that
purpose and resulting in the manufacture of a new product
or representing an important stage of manufacture.
Article 25
Any processing or working in respect of which it is estab-
lished, or in respect of which the facts as ascertained jus-
tify the presumption, that its sole object was to circumvent
the provisions applicable in the Community to goods from
specific countries shall under no circumstances be deemed
to confer on the goods thus produced the origin of the
country where it is carried out within the meaning of Ar-
ticle 24.
Article 26
1. Customs legislation or other Community legislation
governing specific fields may provide that a document must
be produced as proof of the origin of goods.
2. Notwithstanding the production of that document, the
customs authorities may, in the event of serious doubts,
require any additional proof to ensure that the indication
of origin does comply with the rules laid down by the rel-
evant Community legislation.
Section 2
Preferential origin of goods
Article 27
The rules on preferential origin shall lay down the condi-
tions governing acquisition of origin which goods must ful-
fil in order to benefit from the measures referred to in
A r t i c l e2 0( 3 )( d )o r( e ) .
Those rules shall:(a) in the case of goods covered by the agreements re-
ferred to in Article 20 (3) (d), be determined in those
agreements;
(b) in the case of goods benefitting (SIC! benefiting)
from the preferential tariff measures referred to in
Article 20 (3) (e), be determined in accordance with
the committee procedure.2913/92
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17CHAPTER 3
VALUE OF GOODS FOR CUSTOMS PURPOSES
Article 28
The provisions of this Chapter shall determine the customs
v a l u ef o rt h ep u r p o s e so fa p p l y i n gt h eC u s t o m sT a r i f fo f
the European Communities and non-tariff measures laid
down by Community provisions governing specific fields re-
lating to trade in goods.
Article 29
1. The customs value of imported goods shall be the
transaction value, that is, the price actually paid or payable
for the goods when sold for export to the customs territory
of the Community, adjusted, where necessary, in accord-
ance with Articles 32 and 33, provided:
(a) that there are no restrictions as to the disposal or use
of the goods by the buyer, other than restrictionswhich:
— are imposed or required by a law or by the
public authorities in the Community,
— limit the geographical area in which the goods
may be resold,
or
— do not substantially affect the value of the
goods;
(b) that the sale or price is not subject to some condition
or consideration for which a value cannot be deter-
mined with respect to the goods being valued;
(c) that no part of the proceeds of any subsequent resale,
disposal or use of the goods by the buyer will accrue
directly or indirectly to the seller, unless an appropri-
ate adjustment can be made in accordance with Ar-
ticle 32; and
(d) that the buyer and seller are not related, or, where
the buyer and seller are related, that the transaction
value is acceptable for customs purposes under para-
graph 2.2913/92
2913/92 - - - I
182. (a) In determining whether the transaction value is
acceptable for the purposes of paragraph 1, the
fact that the buyer and the seller are related
shall not in itself be sufficient grounds for re-
garding the transaction value as unacceptable.
Where necessary, the circumstances surrounding
the sale shall be examined and the transaction
value shall be accepted provided that the rela-
tionship did not influence the price. If, in the
light of information provided by the declarant or
otherwise, the customs authorities have grounds
for considering that the relationship influenced
the price, they shall communicate their grounds
to the declarant and he shall be given a reason-
able opportunity to respond. If the declarant so
requests, the communication of the grounds shall
be in writing.
(b) In a sale between related persons, the transac-
tion value shall be accepted and the goods va-
lued in accordance with paragraph 1 wherever
the declarant demonstrates that such value close-
ly approximates to one of the following occurring
at or about the same time:
(i) the transaction value in sales, between buy-
ers and sellers who ar not related in any
particular case, of identical or similar goods
for export to the Community;
(ii) the customs value of identical or similar
goods, as determined under Article 30 (2)
(c);
(iii) the customs value of identical or similar
goods, as determined under Article 30 (2)
(d).
In applying the foregoing tests, due account shall
be taken of demonstrated differences in commer-
cial levels, quantity levels, the elements enumer-
ated in Article 32 and costs incurred by the sell-
er in sales in which he and the buyer are not
related and where such costs are not incurred by
t h es e l l e ri ns a l e si nw h i c hh ea n dt h eb u y e ra r e
related.
(c) The tests set forth in subparagraph (b) are to be
used at the initiative of the declarant and only
for comparison purposes. Substitute values may
not be established under the said subparagraph.2913/92
2913/92 - - - I
193. (a) The price actually paid or payable is the total
p a y m e n tm a d eo rt ob em a d eb yt h eb u y e rt oo r
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 by the buyer to the seller or by the buyer
to a third party to satisfy an obligation of the
seller. The payment need not necessarily take the
form of a transfer of money. Payment may be
made by way of letters of credit or negotiable
instrument and may be made directly or indirect-
ly.
(b) Activities, including marketing activities, under-
t a k e nb yt h eb u y e ro nh i so w na c c o u n t ,o t h e r
than those for which an adjustment is provided
in Article 32, are not considered to be an indi-
rect payment to the seller, even though theymight be regarded as of benefit to the seller or
have been undertaken by agreement with the
seller, and their cost shall not be added to the
price actually paid or payable in determining the
customs value of imported goods.
Article 30
1. Where the customs value cannot be determined under
Article 29, it is to be determined by proceeding sequential-
ly through subparagraphs (a), (b), (c) and (d) of paragraph
2 to the first subparagraph under which it can be deter-
mined, subject to the proviso that the order of application
of subparagraphs (c) and (d) shall be reversed if the de-
clarant so requests; it is only when such value cannot be
determined under a particular subparagraph that the provi-
sions of the next subparagraph in a sequence established
by virtue of this paragraph can be applied.
2. The customs value as determined under this Article
shall be:
(a) the transaction value of identical goods sold for ex-
port to the Community 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 Community and exported at or about the same
time as the goods being valued;
(c) the value based on the unit price at which the im-
ported goods for identical or similar imported goods
are sold within the Community in the greatest aggre-
gate quantity to persons not related to the sellers;2913/92
2913/92 - - - I
20(d) the computed value, consisting of the sum of:
— the cost or value of materials and fabrication or
other processing employed in producing the im-
ported goods,
— an amount for profit and general expenses equal
to that usually reflected in sales of goods of the
s a m ec l a s so rk i n da st h eg o o d sb e i n gv a l u e d
which are made by producers in the country of
exportation for export to the Community,
— the cost or value of the items referred to in Ar-
ticle 32 (1) (e).
3. Any further conditions and rules for the application
of paragraph 2 above shall be determined in accordance
with the committee procedure.
Article 31
1. Where the customs value of imported goods cannot
be determined under Articles 29 or 30, it shall be deter-
mined, on the basis of data available in the Community,
using reasonable means consistent with the principles and
general provisions of:
— the agreement on implementation of Article VII of
the General Agreement on T ariffs and T rade of 1994
— Article VII of the General Agreement on T ariffs and
Tr a d e o f 1994
— the provisions of this chapter.
2. No customs value shall be determined under para-
graph 1 on the basis of:
(a) the selling price in the Community of goods produced
in the Community;
(b) a system which provides for the acceptance for cus-
toms purposes of the higher of two alternative values;
(c) the price of goods on the domestic market of the
country of exportation;
(d) the cost of production, other than computed values
which have been determined for identical or similar
goods in accordance with Article 30 (2) (d);
(e) prices for export to a country not forming part of the
customs territory of the Community;
(f) minimum customs values; or
(g) arbitrary or fictitious values.2913/92
82/97
82/97
2913/92 - - - I
21Article 32
1. In determining the customs value under Article 29,
there shall be added to the price actually paid or payable
for the imported goods:
(a) the following, to the extent that they are incurred by
the buyer but are not included in the price actually
paid or payable for the goods:
(i) commissions and brokerage, except buying com-
missions,
(ii) the cost of containers which are treated as being
one, for customs purposes, with the goods in
question,
(iii) the cost of packing, whether for labour or ma-
terials;
(b) the value, apportioned as appropriate, of the follow-
ing goods and services where supplied directly or in-
directly by the buyer free of charge or at reduced costfor use in connection with the production and sale for
export of the imported goods, to the extent that such
value has not been included in the price actually paid
or payable:
(i) materials, components, parts and similar items
incorporated in the imported goods,
(ii) tools, dies, moulds and similar items used in the
production of the imported goods,
(iii) materials consumed in the production of the im-
ported goods,
(iv) engineering, development, artwork, design work,
and plans and sketches undertaken elsewhere
than in the Community and necessary for the
production of the imported goods;
(c) royalties and licence fees related to the goods being
valued that the buyer must pay, either directly or in-
directly, as a condition of sale of the goods being va-
lued, to the extent that such royalties and fees are not
included in the price actually paid or payable;
(d) the value of any part of the proceeds of any subse-
quent resale, disposal or use of the imported goods
that accrues directly or indirectly to the seller;
(e) (i) the cost of transport and insurance of the im-
ported goods, and
(ii) loading and handling charges associated with the
transport of the imported goods
to the place of introduction into the customs territory
of the Community.2913/92
2913/92 - - - I
222. Additions to the price actually paid or payable shall
be made under this Article only on the basis of objective
and quantifiable data.
3. No additions shall be made to the price actually paid
o rp a y a b l ei nd e t e r m i n i n gt h ec u s t o m sv a l u ee x c e p ta sp r o -
vided in this Article.
4. In this Chapter, the term ‘buying commissions’ means
fees paid by an importer to his agent for the service of
representing him in the purchase of the goods being va-
lued.
5. Notwithstanding paragraph 1 (c):
(a) charges for the right to reproduce the imported goods
in the Community shall not be added to the price
actually paid or payable for the imported goods in
determining the customs value; and
(b) payments made by the buyer for the right to distrib-
ute or resell the imported goods shall not be added tothe price actually paid or payable for the imported
goods if such payments are not a condition of the sale
for export to the Community of the goods.
Article 33
1. (SIC!) Provided that they are shown separately from
the price actually paid or payable, the following shall not
be included in the customs value:
(a) charges for the transport of goods after their arrival
at the place of introduction into the customs territory
of the Community;
(b) charges for construction, erection, assembly, mainten-
ance or technical assistance, undertaken after import-
ation of imported goods such as industrial plant, ma-
chinery or equipment;
(c) charges for interest under a financing arrangement
entered into by the buyer and relating to the purchase
of imported goods, irrespective of whether the finance
is provided by the seller or another person, provided
that the financing arrangement has been made in
writing and where required, the buyer can demon-
strate that:
— such goods are actually sold at the price declared
as the price actually paid or payable, and2913/92
2913/92 - - - I
23— the claimed rate of interest does not exceed the
level for such transactions prevailing in the
country where, and at the time when, the finance
was provided;
(d) charges for the right to reproduce imported goods in
the Community;
(e) buying commissions;
(f) import duties or other charges payable in the Com-
munity by reason of the importation or sale of the
goods.
Article 34
Specific rules may be laid down in accordance with the
procedure of the committee to determine the customs
value of carrier media for use in data processing (SIC!
data-processing) equipment and bearing data or instruc-
tions.
Article 35
Where factors used to determine the customs value of
goods are expressed in a currency other than that of the
Member State where the valuation is made, the rate of
exchange to be used shall be that duly published by the
competent authorities of the Member State concerned.
Such rate shall reflect as effectively as possible the current
value of such currency in commercial transactions in terms
of the currency of such Member State and shall apply dur-ing such period as may be determined in accordance with
the procedure of the committee.
Where such a rate does not exist, the rate of exchange to
be used shall be determined in accordance with the pro-
cedure of the committee.
Article 36
1. The provisions of this chapter (SIC! Chapter) shall be
without prejudice to the specific provisions regarding the
determination of the value for customs purposes of goods
released for free circulation after being assigned a different
customs-approved treatment or use.
2. By way of derogation from Articles 29, 30 and 31, the
customs value of perishable goods usually delivered on
consignment may, at the request of the declarant, be deter-
mined under simplified rules drawn up for the whole Com-
munity in accordance with the committee procedure.2913/92
2913/92 - - - I
24TITLE III
PROVISIONS APPLICABLE TO GOODS BROUGHT
INTO THE CUSTOMS TERRITORY OF THE
COMMUNITY UNTIL THEY ARE ASSIGNED A
CUSTOMS-APPROVED TREATMENT OR USE
CHAPTER 1
ENTRY OF GOODS INTO THE CUSTOMS TERRITORY OF
THE COMMUNITY
Article 37
1. Goods brought into the customs territory of the Com-
munity shall, from the time of their entry, be subject to
customs supervision. They may be subject to control by the
customs authority in accordance with the provisions in
force.
2. They shall remain under such supervision for as long
as necessary to determine their customs status, if appropri-
ate, and in the case of non-Community goods and without
prejudice to Article 82 (1), until their customs status is
changed, they enter a free zone or free warehouse or they
are re-exported or destroyed in accordance with Article
182.
Article 38
1. Goods brought into the customs territory of the Com-
munity shall be conveyed by the person bringing them into
the Community without delay, by the route specified by
the customs authorities and in accordance with their in-
structions, if any:
(a) to the customs office designated by the customs auth-
orities or to any other place designated or approved
by those authorities; or,
(b) to a free zone, if the goods are to be brought into
that free zone direct:
— by sea or air, or
— by land without passing through another part of
the customs territory of the Community, where
the free zone adjoins the land frontier between a
Member State and a third country.
2. Any person who assumes responsibility for the car-
riage of goods after they have been brought into the cus-
toms territory of the Community, inter alia as a result of
transhipment, shall become responsible for compliance
with the obligation laid down in paragraph 1.
3. Goods which, although still outside the customs terri-
tory of the Community, may be subject to the control ofthe customs authority of a Member State under the provi-
sions in force, as a result of inter alia an agreement con-
cluded between that Member State and a third country,
shall be treated in the same way as goods brought into the
customs territory of the Community.2913/92
2913/92 - - - I
254. Paragraph 1 (a) shall not preclude implementation of
any provisions in force with respect to tourist traffic,
frontier traffic, postal traffic or traffic of negligible econ-
omic importance, on condition that customs supervision
and customs control possibilities are not thereby jeopard-
ized.
5. Paragraphs 1 to 4 and Articles 39 to 53 shall not
apply to goods which have temporarily left the customs
territory of the 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 regular air ser-
vice or shipping line without a stop outside Community
customs territory.
This provision shall not apply to goods loaded in third
country ports or airports or at free ports.
6. Paragraph 1 shall not apply to goods on board vessels
or aircraft crossing the territorial sea or airspace of theMember States without having as their destination a port
or airport situated in those Member States.
Article 39
1. Where, by reason of unforeseeable circumstances or
force majeure, the obligation laid down in Article 38 (1)cannot be complied with, the person bound by that obliga-
tion or any other person acting in his place 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 auth-
orities shall also be informed of their precise location.
2. Where, by reason of unforeseeable circumstances or
force majeure, a vessel or aircraft covered by Article 38
(6) is forced to put into port or land temporarily in the
customs territory of the Community and the obligation laid
down in Article 38 (1) cannot be complied with, the per-
son bringing the vessel or aircraft into the customs terri-
tory of the Community or any other person acting in his
place shall inform the customs authorities of the situation
without delay.
3. The customs authorities shall determine the measures
to be taken in order to permit customs supervision of the
goods referred to in paragraph 1 as well as those on board
a vessel or aircraft in the circumstances specified in para-
graph 2 and to ensure, where appropriate, that they are
subsequently conveyed to a customs office or other place
designated or approved by the authorities.2913/92
2913/92 - - - I
26CHAPTER 2
PRESENTATION OF GOODS TO CUSTOMS
Article 40
Goods which, pursuant to Article 38 (1) (a), arrive at the
customs office or other place designated or approved by
the customs authorities shall be presented to customs by
the person who brought the goods into the customs terri-
tory of the Community or, if appropriate, by the person
who assumes responsibility for carriage of the goods fol-
lowing such entry.
Article 41
Article 40 shall not preclude the implementation of rules
in force relating to goods:
(a) carried by travellers;
(b) placed under a customs procedure but not presented
to customs.
Article 42
Goods may, once they have been presented to customs,
and with the permission of the customs authorities, beexamined or samples may be taken, in order that they may
be assigned a customs-approved treatment or use. Such
permission shall be granted, on request, to the person
authorized to assign the goods such treatment or use.
CHAPTER 3
SUMMARY DECLARATION AND UNLOADING OF GOODS
PRESENTED TO CUSTOMS
Article 43
Subject to Article 45, goods presented to customs within
the meaning of Article 40 shall be covered by a summary
declaration.
The summary declaration shall be lodged once the goods
have been presented to customs. The customs authorities
may, however, allow a period for lodging the declaration
which shall not extend beyond the first working day follow-
ing the day on which the goods are presented to customs.
Article 44
1. The summary declaration shall be made on a form
corresponding to the model prescribed by the customs
authorities. However, the customs authorities may permit
the use, as a summary declaration, of any commercial or
official document which contains the particulars necessary
for identification of the goods.
2. The summary declaration shall be lodged by:2913/92
2913/92 - - - I
27(a) the person who brought the goods into the customs
territory of the Community or by any person who as-
sumes responsibility for carriage of the goods follow-
ing such entry; or
(b) the person in whose name the persons referred to in
subparagraph (a) acted.
Article 45
Without prejudice to the provisions governing goods im-
ported by travellers and consignments by letter and parcel
post, the customs authorities may waive the lodging of a
summary declaration on condition that this does not jeop-
ardize customs supervision of the goods, where, prior to
the expiry of the period referred to in Article 43 the for-
malities necessary for the goods to be assigned a customs-
approved treatment or use are carried out.
Article 46
1. Goods shall be unloaded or transhipped from the
means of transport carrying them solely with the per-
mission of the customs authorities in places designated or
approved by those customs authorities.
However, such permission shall not be required in the
event of the imminent danger necessitating the immediate
unloading of all or part of the goods. In that case, the
customs authorities shall be informed accordingly forth-
with.
2. For the purpose of inspecting goods and the means of
transport carrying them, the customs authorities may at
any time require goods to be unloaded and unpacked.
Article 47
Goods shall not be removed from their original position
without the permission of the customs authorities.
CHAPTER 4
OBLIGATION TO ASSIGN GOODS PRESENTED TO
CUSTOMS A CUSTOMS-APPROVED TREATMENT OR USE
Article 48
Non-Community goods presented to customs shall be as-
signed a customs-approved treatment or use authorized for
such non-Community goods.
Article 49
1. Where goods are covered by a summary declaration,
the formalities necessary for them to be assigned a cus-
toms-approved treatment or use must be carried out with-
in:2913/92
2913/92 - - - I
28(a) 45 days from the date on which the summary declar-
ation is lodged in the case of goods carried by sea;
(b) 20 days from the date on which the summary declar-
ation is lodged in the case of goods carried otherwise
than by sea.
2. Where circumstances so warrant, the customs author-
ities may set a shorter period or authorize an extension of
the periods referred to in paragraph 1. Such extension
shall not, however, exceed the genuine requirements which
are justified by the circumstances.
CHAPTER 5
TEMPORARY STORAGE OF GOODS
Article 50
Until such time as they are assignated a customs-approved
treatment or use, goods presented to customs shall, follow-
ing such presentation, have the status of goods in tempor-
ary storage. Such goods shall hereinafter be described as
’goods in temporary storage’.
Article 51
1. Goods in temporary storage shall be stored only in
places approved by the customs authorities under the
conditions laid down by those authorities.
2. The customs authorities may require the person hold-
ing the goods to provide security with a view to ensuring
payment of any customs debt which may arise under Ar-
ticles 203 or 204.
Article 52
Without prejudice to the provisions of Article 42, goods in
temporary storage 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.
Article 53
1. The customs authorities shall without delay take all
measures necessary, including the sale of the goods, to
regularize the situation of goods in respect of which the
formalities necessary for them to be assigned a customs-ap-
proved treatment or use are not initiated within the
periods determined in accordance with Article 49.
2. The customs authorities may, at the risk and expense
of the person holding them, have the goods in question
transferrred (SIC! transferred) to a special place, which isunder their supervision, until the situation of the goods is
regularized.2913/92
2913/92 - - - I
29CHAPTER 6
PROVISIONS APPLICABLE TO NON-COMMUNITY GOODS
WHICH HAVE MOVED UNDER A TRANSIT PROCEDURE
Article 54
Article 38, with the exception of paragraph 1 (a) thereof,
and Articles 39 to 53 shall not apply when goods already
placed under a transit procedure are brought into the cus-
toms territory of the Community.
Article 55
Once non-Community goods which have moved under a
transit procedure reach their destination in the customs
territory of the Community and have been presented to
customs in accordance with the rules governing transit, Ar-
ticle (SIC! Articles) 42 to 53 shall apply.
CHAPTER 7
OTHER PROVISIONS
Article 56
Where the circumstances so require, the customs author-
ities may have goods presented to customs destroyed. The
customs authorities shall inform the holder of the goods
accordingly. The costs of destroying the goods shall be
borne by the holder.
Article 57
Where customs authorities find that goods have been
brought unauthorized into the customs territory of the
Community or have been withheld from customs surveil-
lance, they shall take any measures necessary, including
sale of the goods, in order to regularize their situation.
TITLE IV
CUSTOMS-APPROVED TREATMENT OR USE
CHAPTER 1
GENERAL
Article 58
1. Save as otherwise provided, goods may at any time,
under the conditions laid down, be assigned any customs-
approved treatment or use irrespective of their nature or
quantity, or their country of origin, consignment or des-
tination.2913/92
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302. Paragraph 1 shall not preclude the imposition of pro-
hibitions or restrictions justified on grounds of public mor-
ality, public policy or public security, the protection of
health and life of humans, animals or plants, the protection
of national treasures possessing artistic, historic or archae-
ological value or the protection of industrial and commer-
cial property.
CHAPTER 2
CUSTOMS PROCEDURES
Section 1
Placing of goods under a customs procedure
Article 59
1. All goods intended to be placed under a customs pro-
cedure shall be covered by a declaration for that customs
procedure.
2. Community goods declared for an export, outward
processing (SIC! outward-processing), transit or customs
warehousing procedure shall be subject to customs supervi-
sion from the time of acceptance of the customs declar-
ation until such time as they leave the customs territory of
the Community or are destroyed or the customs declar-
ation is invalidated.
Article 60
Insofar (SIC! In so far) as Community customs legislation
lays down no rules on the matter, Member States shall de-
termine the competence of the various customs offices situ-
ated in their territory, account being taken, where appli-
cable, of the nature of the goods and the customs
procedure under which they are to be placed.
Article 61
The customs declaration shall be made:
(a) in writing; or
(b) using a data-processing technique where provided for
by provisions laid down in accordance with the com-
mittee procedure or where authorized by the customs
authorities; or
(c) by means of a normal declaration or any other act
whereby the holder of the goods expresses his wish to
place them under a customs procedure, where such a
possibility is provided for by the rules adopted in ac-
cordance with the committee procedure.2913/92
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31A.Declarations in writing
I. Normal procedure
Article 62
1. Declarations in writing shall be made on a form
corresponding to the official specimen prescribed for that
purpose. They shall be signed and contain all the particu-
lars necessary for implementation of the provisions govern-
ing the customs procedure for which the goods are de-
clared.
2 . T h ed e c l a r a t i o ns h a l lb ea c c o m p a n i e db ya l lt h ed o c u -
ments required for implementation of the provisions gov-
erning the customs procedure for which the goods are de-
clared.
Article 63
Declarations which comply with the conditions laid down
in Article 62 shall be accepted by the customs authorities
immediately, provided that the goods to which they refer
are presented to customs.
Article 64
1. Subject to Article 5, a customs declaration may be
made by any person who is able to present the goods in
question or to have them presented to the competent cus-
toms authority, together with all the documents which are
required to be produced for the application of the rules
governing the customs procedure in respect of which the
goods were declared.
2. However,
(a) where acceptance of a customs declaration imposes
particular obligations on a specific person, the declar-
a t i o nm u s tb em a d eb yt h a tp e r s o no ro nh i sb e h a l f ;
(b) the declarant must be established in the Community.
However, the condition regarding establishment in the
Community shall not apply to persons who:
— make a declaration for transit or temporary im-
portation;
— declare goods on an occasional basis, provided
that the customs authorities consider this to be
justified.
3. Paragraph 2 (b) shall not preclude the application by
the Member States of bilateral agreements concluded with
third countries, or customary practices having similar ef-
fect, under which nationals of such countries may make
customs declarations in the territory of the Member States
in question, subject to reciprocity.2913/92
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32Article 65
The declaration (SIC! declarant) shall, at his request, be
authorized to amend one or more of the particulars of the
declaration after it has been accepted by customs. The
amendment shall not have the effect of rendering the dec-
laration applicable to goods other than those it originally
covered.
However, no amendment shall be permitted where author-
ization is requested after the customs authorities:
(a) have informed the declarant that they intend to exam-
ine the goods; or,
(b) have established that the particulars in question are
incorrect; or,
(c) have released the goods.
Article 66
1. The customs authorities shall, at the request of the
declarant, invalidate a declaration already accepted where
the declarant furnishes proof that goods were declared in
error for the customs procedure covered by that declar-
ation or that, as a result of special circumstances, the plac-
ing of the goods under the customs procedure for which
they were declared is no longer justified.
Nevertheless, where the customs authorities have informed
the declarant of their intention to examine the goods, a
request for invalidation of the declaration shall not be ac-
cepted until after the examination has taken place.
2. The declaration shall not be invalidated after the
goods have been released, expect (SIC! except) in cases
defined in accordance with the committee procedure.
3. Invalidation of the declaration shall be without preju-
dice to the application of the penal provisions in force.
Article 67
Save as otherwise expressly provided, the date to be used
for the purposes of all the provisions governing the cus-
toms procedure for which the goods are declared shall be
the date of acceptance of the declaration by the customs
authorities.
Article 68
For the verification of declarations which they have ac-
cepted, the customs authorities may:
(a) examine the documents covering the declaration and
the documents accompanying it. The customs author-
ities may require the declarant to present other docu-
ments for the purpose of verifying the accuracy of the
particulars contained in the declaration;2913/92
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33(b) examine the goods and take samples for analysis or
for detailed examination.
Article 69
1. T ransport of the goods to the places where they are
to be examined and 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.
2. The declarant shall be entitled to be present when the
goods are examined and when samples are taken. Where
they deem it appropriate, the customs authorities shall re-
quire the declarant to be present or represented when the
goods are examined or samples are taken in order to pro-
vide 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 70
1. Where only part of the goods covered by a declar-
ation are examined, the results of the partial examination
shall be taken to apply to all the goods covered by that
declaration.
However, the declarant may request a further examination
of the goods if he considers that the results of the partial
examination are not valid as regards the remainder of the
goods declared.
2. For the purposes of paragraph 1, where a declaration
form covers two or more items, the particulars relating to
each item shall be deemed to constitute a separate declar-
ation.
Article 71
1. The results of verifying the declaration shall be used
for the purposes of applying the provisions governing the
customs procedure under which the goods are placed.
2. Where the declaration is not verified, the provisions
referred to in paragraph 1 shall be applied on the basis of
the particulars contained in the declaration.
Article 72
1. The customs authorities shall take the measures
necessary to identify the goods where identification is re-
quired in order to ensure compliance with the conditions
governing the customs procedure for which the said goods
have been declared.2913/92
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342. Means of identification affixed to the goods or means
of transport shall be removed or destroyed only by the
customs authorities or with their permission unless, as a
result of unforeseeable circumstances or force majeure,
their removal or destruction is essential to ensure the
protection of the goods or means of transport.
Article 73
1. Without prejudice to Article 74, where the conditions
for placing the goods under the procedure in question are
fulfilled and provided the goods are not subject to any
prohibitive or restrictive measures, the customs authorities
shall release the goods as soon as the particulars in the
declaration have been verified or accepted without verifica-
tion. The same shall apply where such verification cannot
be completed within a reasonable period of time and the
goods are no longer required to be present for verification
purposes.
2. All the goods covered by the same declaration shall
be released at the same time.
For the purposes of this paragraph, where a declaration
form covers two or more items, the particulars relating to
each item shall be deemed to constitute a separate declar-ation.
Article 74
1. Where acceptance of a customs declaration gives rise
to a customs debt, the goods covered by the declaration
shall not be released unless the customs debt has been
paid or secured. However, without prejudice to paragraph
2, this provision shall not apply to the temporary import-
ation procedure with partial relief from import duties.
2. Where, pursuant to the provisions governing the cus-
toms procedure for which the goods are declared, the cus-
toms authorities require the provision of a security, the
said goods shall not be released for the customs procedure
in question until such security is provided.
Article 75
Any necessary measures, including confiscation and sale,
shall be taken to deal with goods which:
(a) cannot be released because:
— it has not been possible to undertake or continue
examination of the goods within the period pre-
scribed by the customs authorities for reasons at-
tributable to the declarant; or,
— the documents which must be produced before
the goods can be placed under the customs pro-
cedure requested have not been produced; or,2913/92
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35— payments or security which should have been
made or provided in respect of import duties or
export duties, as the case may be, have not been
made or provided within the period prescribed;
or
— they are subject to bans or restrictions;
(b) are not removed within a reasonable period after
their release.
II. Simplified procedures
Article 76
1. In order to simplify completion of formalities and
procedures as far as possible while ensuring that oper-
ations are conducted in a proper manner, the customs
authorities shall, under conditions laid down in accordance
with the committee procedure, grant permission for:
(a) the declaration referred to in Article 62 to omit cer-
tain of the particulars referred to in paragraph 1 of
that Article for some of the documents referred to in
paragraph 2 of that Article not to be attached there-to;
(b) a commercial or administrative document, accompa-
nied by request for the goods to be placed under the
customs procedure in question, to be lodged in place
of the declaration referred to in Article 62;
(c) the goods to be entered for the procedure in question
by means of an entry in the records; in this case, the
customs authorities may waive the requirement that
the declarant presents the goods to customs.
The simplified declaration, commercial or administrative
document or entry in the records must contain at least the
particulars necessary for identification of the goods. Where
the goods are entered in the records, the date of such
entry must be included.
2. Except in cases to be determined in accordance with
the committee procedure, the declarant shall furnish a sup-
plementary declaration which may be of a general, periodic
or recapitulative nature.
3. Supplementary declarations and the simplified declar-
ations referred to in subparagraphs 1 (a), (b) and (c), shall
be deemed to constitute a single, indivisible instrument
taking effect on the date of acceptance of the simplified
declarations; in the cases referred to in subparagraph 1 (c),
entry in the records shall have the same legal force as ac-
ceptance of the declaration referred to in Article 62.
4. Special simplified procedures for the Community tran-
sit procedure shall be laid down in accordance with the
committee procedure.2913/92
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36B.Other declarations
Article 77
Where the customs declaration is made by means of a
data-processing technique within the meaning of Article 61
(b), or by an oral declaration or any other act within the
meaning of Article 61 (c), Articles 62 to 76 shall apply
mutatis mutandis without prejudice to the principles set out
therein.
C.Post-clearance examination of declarations
Article 78
1. The customs authorities may, on their own initiative
or at the request of the declarant, amend the declaration
after release of the goods.
2. The customs authorities may, after releasing the
goods and in order to satisfy themselves as to the accuracy
of the particulars contained in the declaration, inspect the
commercial documents and data relating to the import or
export operations in respect of the goods concerned or to
subsequent commercial operations involving those goods.
Such inspections may be carried out at the premises of the
declarant, of any other person directly or indirectly in-
volved in the said operations in a business capacity or of
any other person in possession of the said document and
data for business purposes. Those authorities may also
examine the goods where it is still possible for them to be
produced.
3. Where revision of the declaration or post-clearance
examination indicates that the provisions governing the
customs procedure concerned have been applied on the
basis of incorrect or incomplete information, the customs
authorities shall, in accordance with any provisions laid
down, take the measures necessary to regularize the situ-
ation, taking account of the new information available to
them.
Section 2
Release for free circulation
Article 79
Release for free circulation shall confer on non-Commun-
ity goods the customs status of Community goods.
It shall entail application of commercial policy measures,
completion of the other formalities laid down in respect of
the importation of goods and the charging of any dutieslegally due.2913/92
2913/92 - - - I
37Article 80
1. By way of derogation from Article 67, provided that
the import duty chargeable on the goods is one of the
duties referred to in the first indent of Article 4 (10) and
that the rate of duty is reduced after the date of accept-
ance of the declaration for release for free circulation but
before the goods are released, the declarant may request
application of the more favourable rate.
2. Paragraph 1 shall not apply where it has not been
possible to release the goods for reasons attributable to
the declarant alone.
Article 81
Where a consignment is made up of goods falling within
different tariff classifications, and dealing with each of
those goods in accordance with its tariff classification for
the purpose of drawing up the declaration would entail a
burden of work and expense disproportionate to the im-
port duties chargeable, the customs authorities may, at the
request of the declarant, agree that import duties be
charged on the whole consignment on the basis of the tar-
iff classification of the goods which are subject to the
highest rate of import duty.
Article 82
1. Where goods are released for free circulation at a re-
duced or zero rate of duty on account of their end-use,they shall remain under customs supervision. Customs
supervision shall end when the conditions laid down for
granting such a reduced or zero rate of duty cease to
apply, where the goods are exported or destroyed or where
the use of the goods for purposes other than those laid
down for the application of the reduced or zero rate of
duty is permitted subject to payment of the duties due.
2. Articles 88 and 90 shall apply mutatis mutandis to the
goods referred to in paragraph 1.
Article 83
Goods released for free circulation shall lose their customs
status as Community goods where:
(a) the declaration for release for free circulation is in-
validated after release
,o r
(b) the imported duties payable on those goods are re-
paid or remitted:
— under the inward processing (SIC! inward-proces-
sing) procedure in the form of the drawback sys-
tem;
or2913/92
82/97 - - - deleted
2913/92 - - - I
38— in respect of defective goods or goods which fail
to comply with the terms of the contract, pursu-
ant to Article 238; or
— in situations of the type referred to in Article
239 where repayment or remission is conditional
upon the goods being exported or re-exported or
being assigned an equivalent customs-approved
treatment or use.
Section 3
Suspensive arrangements and customs procedures with
economic impact
A.Provisions common to several procedures
Article 84
1. In Articles 85 to 90:
(a) where the term ’procedure’ is used, it is understood as
applying, in the case of non-Community goods, to the
following arrangements:
— external transit;
— customs warehousing;
— inward processing (SIC! inward-processing) in
the form of a system of suspension;
— processing under customs control;
— temporary importation;
(b) where the term ’customs procedure with economic im-
pact’ is used, it is understood as applying to the fol-
lowing arrangements:
— customs warehousing;
— inward processing (SIC! inward-processing);
— processing under customs control;
— temporary importation;
— outward processing (SIC! outward-processing).
2. ‘Import goods’ means goods placed under a suspen-
sive procedure and goods which, under the inward proces-
sing (SIC! inward-processing) procedure in the form of the
drawback system, have undergone the formalities for re-
lease for free circulation and the formalities provided for
in Article 125.
3. ‘Goods in the unaltered state’ means import goods
which, under the inward processing (SIC! inward-proces-
sing) procedure or the procedures for processing under
customs control, have undergone no form of processing.
Article 85
The use of any customs procedure with economic impact
shall be conditional upon authorization being issued by the
customs authorities.2913/92
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39Article 86
Without prejudice to the additional special conditions gov-
erning the procedure in question, the authorization re-
ferred to in Article 85 and that referred to in Article 100
(1) shall be granted only:
— t op e r s o n sw h oo f f e re v e r yg u a r a n t e en e c e s s a r yf o r
the proper conduct of the operations;
— where the customs authorities can supervise and
monitor the procedure without having to introduce
administrative arrangements disproportionate to the
economic needs involved.
Article 87
1. The conditions under which the procedure in question
is used shall be set out in the authorization.
2. The holder of the authorization shall notify the cus-
toms authorities of all factors arising after the authoriz-
ation was granted which may influence its continuation or
content.
Article 87a
In the cases referred to in the second sentence of the first
indent of Article 4 (7), any products or goods obtained
from goods placed under a suspensive arrangement shall
be considered as being placed under the same arrange-
ment.
Article 88
The customs authorities may make the placing of goods
under a suspensive arrangement conditional upon the
provision of security in order to ensure that any customs
debt which may be incurred in respect of those goods will
be paid.
Special provisions concerning the provision of security may
be laid down in the context of a specific suspensive ar-
rangement.
Article 89
1. A suspensive arrangement with economic impact shall
be discharged when a new customs-approved treatment or
use is assigned either to the goods placed under that ar-
rangement or to compensating or processed products
placed under it.
2. The customs authorities shall take all the measures
necessary to regularize the position of goods in respect of
which a procedure has not been discharged under the
conditions prescribed.2913/92
82/97
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40Article 90
The rights and obligations of the holder of a customs pro-
cedure with economic impact may, on the conditions laid
down by the customs authorities, be transferred successive-
ly to other persons who fulfil any conditions laid down in
order to benefit from the procedure in question.
B.External transit
I. General provisions
Article 91
1. The external transit procedure shall allow the move-
ment from one point to another within the customs terri-
tory of the Community of:
(a) non-Community goods, without such goods being sub-
ject to import duties and other charges or to commer-
cial policy measures;
(b) Community goods which are subject to a Community
measure involving their export to third countries and
in respect of which the corresponding customs formal-ities for export have been carried out.
2. Movement as referred to in paragraph 1 shall take
place:
(a) under the external Community transit procedure; or
(b) under cover of a TIR carnet (TIR Convention) pro-
vided that such movement:
(1) began or is to end outside the Community; or
(2) relates to consignments of goods which must be
unloaded in the customs territory of the Com-
munity and which are conveyed with goods to be
unloaded in a third country; or
(3) is effected between two points in the Community
through the territory of a third country;
(c) under cover of an ATA carnet
used as a tran-
sit document; or
(d) under cover of the Rhine Manifest (Article 9 of the
revised Convention for the Navigation of the Rhine);
or
(e) under cover of the form 302 provided for in the Con-
vention between the Parties to the North Atlantic
T reaty regarding the Status of their Forces, signed in
London on 19 June 1951; or
(f) by post (including parcel post).
3. The external transit procedure shall apply without
prejudice to the specific provisions applicable to the move-
ment of goods placed under a customs procedure with
economic impact.2913/92
82/97 - - - deleted
2913/92 - - - I
41Article 92
The external transit procedure shall end when the goods
and the corresponding documents are produced at the cus-
toms office of destination in accordance with the provi-
sions of the procedure in question.
II. Specific provisions relating to external Community
transit
Article 93
The external Community transit procedure shall apply to
goods passing through the territory of a third country only
if:
(a) provision is made to that effect under an international
agreement; or
(b) carriage through that country is effected under cover
of a single transport document drawn up in the cus-
toms territory of the Community; in such case the
operation of that procedure shall be suspended in the
territory of the third country.
Article 94
1. Subject to Article 95, the principal shall provide a
guarantee in order to ensure payment of any customs debt
or other charges which may be incurred in respect of the
goods.
2. Except in cases to be determined where necessary in
accordance with the committee procedure, no guarantee
need be furnished for:
(a) journeys by sea and air;
(b) the carriage of goods on the Rhine and the Rhine
waterways;
(c) carriage by pipeline;
(d) operations carried out by the railway companies of
the Member States.
3. The cases in which the furnishing of a guarantee in
respect of the carriage of goods on waterways other thanthose referred to in paragraph 2 (b) may be waived shall
be determined in accordance with the committee pro-
cedure.
Article 95
1. Any person satisfying the conditions laid down in
paragraph 2 may, subject to the limits laid down in para-
graph 3, obtain from the customs authorities in the
Member State where he is established a guarantee waiver
for external Community transit operations carried out by
him from any Member State of departure and through the
territory of any Member State.
2. The guarantee waiver referred to in paragraph 1 shall
be granted only to persons:2913/92
2913/92 - - - I
42(a) who are established in the Member State where the
waiver is granted;
(b) who are regular users of the Community transit pro-
cedure;
(c) whose financial situation is such that they can meet
their commitments;
(d) who have not committed any serious infringement of
customs or fiscal laws; and
(e) who, in accordance with a specimen form to be deter-
mined, undertake to pay, upon the first application in
writing by the customs authorities, any sums claimed
in respect of their Community transit operations.
3. The guarantee waiver granted in accordance with
paragraphs 1 and 2 shall not apply to external Community
transit operations involving goods:
(a) of total value exceeding an amount to be determined
in accordance with the committee procedure; or
(b) which present increased risks on account of the level
of import duties and other charges to which they are
subject in one or more Member States.
4 . T h ea u t h o r i t i e sw h i c hg r a n tt h ew a i v e rs h a l li s s u et o
each person obtaining it one or more copies of a guaran-
tee waiver certificate.
Article 96
1. The principal shall be the of under (SIC!) the exter-
nal Community transit procedure. He shall be responsible
for:
(a) production of the goods intact at the customs office
of destination by the prescribed time limit and with
due observance of the measures adopted by the cus-
toms authorities to ensure identification;
(b) observance of the provisions relating to the Commun-
ity transit procedure.
2. Notwithstanding the principal’s obligations under
paragraph 1, a carrier or recipient of goods who accepts
goods knowing that they are moving under Community
transit shall also be responsible for production of the
goods intact at the customs office of destination by the
prescribed time limit and with due observance of the
measures adopted by the customs authorities to ensure
identification.
Article 97
1. The detailed rules for the operation of the procedure
and the exemptions shall be determined in accordance with
the committee procedure.
2. Provided that the implementation of Community
measures applying to goods is guaranteed:2913/92
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43(a) Member States shall have the right, by bi-lateral
(SIC! bilateral) or multilateral arrangement, to estab-
lish between themselves simplified procedures consist-
ent with criteria to be set according to the circum-
stances and applying to certain types of goods traffic
or specific undertakings;
(b) each Member State shall have the right to establish
simplified procedures in certain circumstances for
goods not required to move on the territory of
a n o t h e rM e m b e rS t a t e .
C.Customs warehouses
Article 98
1. The customs warehousing procedure shall allow the
storage in a customs warehouse of:
(a) non-Community goods, without such goods being sub-
ject to import duties or commercial policy measures;
(b) Community goods, where Community legislation gov-
erning specific fields provides that their being placed
in a customs warehouse shall attract the application ofmeasures normally attaching to the export of such
goods.
2. Customs warehouse means any place approved by and
under the supervision of the customs authorities where
goods may be stored under the conditions laid down.
3. Cases in which the goods referred to in paragraph 1
may be placed under the customs warehousing procedure
without being stored in a customs warehouse shall be de-
termined in accordance with the committee procedure.
Article 99
A customs warehouse may be either a public warehouse or
a private warehouse.
‘Public warehouse’ means a customs warehouse available
for use by any person for the warehousing of goods;
‘private warehouse’ means a customs warehouse reserved
for the warehousing of goods by the warehousekeeper.
The warehousekeeper is the person authorized to operate
the customs warehouse.
The depositer (SIC! depositor) shall be the person bound
by the declaration placing the goods under the customs
warehousing procedure or to whom the rights and obliga-
tions of such a person have been transferred.2913/92
2913/92 - - - I
44Article 100
1. Operation of a customs warehouse shall be subject to
the issue of an authorization by the customs authorities,
unless the said authorities operate the customs warehouse
themselves.
2. Any person wishing to operate a customs warehouse
must make a request in writing containing the information
required for granting the authorization, in particular dem-
onstrating that an economic need for warehousing exists.
The authorization shall lay down the conditions for operat-
ing the customs warehouse.
3. The authorization shall be issued only to persons es-
tablished in the Community.
Article 101
The warehousekeeper shall be responsible for:
(a) ensuring that while the goods are in the customs
warehouse they are not removed from customs
supervision;
(b) fulfilling the obligations that arise from the storage of
goods covered by the customs warehousing procedure;
and
(c) complying with the particular conditions specified in
the authorization.
Article 102
1. By way of derogation from Article 101, where the
authorization concerns a public warehouse, it may provide
that the responsibilities referred to in Article 101 (a) and/
or (b) devolve exclusively upon the depositor.
2. The depositor shall at all times be responsible for ful-
filling the obligations arising from the placing of goods
under the customs warehousing procedure.
Article 103
The rights and obligations of a warehousekeeper may, with
the agreement of the customs authorities, be transferred to
another person.
Article 104
Without prejudice to Article 88, the customs authorities
may demand that the warehousekeeper provide a guaran-
tee in connection with the responsibilities specified in Ar-
ticle 101.2913/92
2913/92 - - - I
45Article 105
The person designated by the customs authorities shall
keep stock records of all the goods placed under the cus-
toms warehousing procedure in a form approved by those
authorities. Stock records are not necessary where a public
warehouse is operated by the customs authorities.
Subject to the application of Article 86 the customs auth-
orities may dispense with stock records where the responsi-
bilities referred to in Article 101 (a) and/or (b) lie exclus-
ively with the depositor and the goods are placed under
that procedure on the basis of a written declaration form-
ing part of the normal procedure or an administrative
document in accordance with Article 76 (1) (b).
Article 106
1. Where an economic need exists and customs supervi-
sion is not adversely affected thereby, the customs author-
ities may allow:
(a) Community goods other than those referred to in Ar-
ticle 98 (1) (b) to be stored on the premises of a
customs warehouse;
(b) non-Community goods to be processed on the prem-
ises of a customs warehouse under the inward proces-sing (SIC! inward-processing) procedure, subject to
the conditions provided for by that procedure. The
formalities which may be dispensed with in a customs
warehouse shall be determined in accordance with the
committee procedure;
(c) non-Community goods to be processed on the prem-
ises of a customs warehouse under the procedure for
processing under customs control, subject to the
conditions provided for by that procedure. The for-
malities which may be dispensed with in a customs
warehouse shall be determined in accordance with the
committee procedure.
2. In the cases referred to in paragraph 1, the goods
shall not be subject to the customs warehousing procedure.
3. The customs authorities may require the goods re-
ferred to in paragraph 1 to be entered in the stock records
provided for in Article 105.
Article 107
Goods placed under the customs warehousing procedure
shall be entered in the stock records provided for in Ar-
ticle 105 as soon as they are brought into the customs
warehouse.2913/92
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46Article 108
1. There shall be no limit to the length of time goods
may remain under the customs warehousing procedure.
However, in exceptional cases, the customs authorities may
set a time limit by which the depositor must assign the
goods a new customs-approved treatment or use.
2. Specific time limits for certain goods referred to in
Article 98 (1) (b) covered by the common agricultural
policy may be laid down in accordance with the committee
procedure.
Article 109
1. Import goods may undergo the usual forms of handl-
ing intended to preserve them, improve their appearance
or marketable quality or prepare them for distribution or
resale.
A list of cases in which those forms of handling shall be
prohibited for goods covered by the common agricultural
policy may be drawn up if this is necessary to ensure the
smooth operation of the common organization of markets.
2. Community goods referred to in Article 98 (1) (b)
which are placed under the customs warehousing pro-
cedure and are covered by the common agricultural policymay undergo only the forms of handling expressly stipu-
lated for such goods.
3. The forms of handling provided for in the first sub-
paragraph of paragraph 1 and in paragraph 2 must be
authorized in advance by the customs authorities, which
shall lay down the conditions under which they may take
place.
4. The lists of the forms of handling referred to in para-
graphs 1 and 2 shall be established in accordance with the
committee procedure.
Article 110
Where circumstances so warrant, goods placed under the
customs warehousing procedure may be temporarily re-
moved from the customs warehouse. Such removal must be
authorized in advance by the customs authorities, who
shall stipulate the conditions on which it may take place.
While they are outside the customs warehouse the goods
may undergo the forms of handling referred to in Article
109 on the conditions set out therein.
Article 111
The customs authorities may allow goods placed under the
customs warehousing procedure to be transferred from one
customs warehouse to another.2913/92
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47Article 112
1. Where a customs debt is incurred in respect of import
goods and the customs value of such goods is based on a
price actually paid or payable which includes the cost of
warehousing and of preserving goods while they remain in
the warehouse, such costs need not be included in the cus-
toms value if they are shown separately from the price
actually paid or payable for the goods.
2. Where the said goods have undergone the usual
forms of handling within the meaning of Article 109, the
n a t u r eo ft h eg o o d s ,t h ec u s t o m sv a l u ea n dt h eq u a n t i t yt o
be taken into account in determining the amount of import
duties shall, at the request of the declarant, be those which
would be taken into account for the goods, at the time
referred to in Article 214, if they had not undergone such
handling. However, derogations from this provision may be
adopted under the committee procedure.
3. Where import goods are released for free circulation
in accordance with Article 76 (1) (c), the nature of the
g o o d s ,t h ec u s t o m sv a l u ea n dt h eq u a n t i t yt ob et a k e ni n t o
account for the purposes of Article 214 shall be those ap-
plicable to the goods at the time when they were placed
under the customs-warehousing procedure.
The first subparagraph shall apply provided that the rules
of assessment relating to those goods were ascertained or
a c c e p t e da tt h et i m ew h e nt h eg o o d sw e r ep l a c e du n d e r
the customs-warehousing procedure, unless the declarant
requests their application at the time when the customs
debt is incurred.
The first subparagraph shall apply without prejudice to a
post-clearance examination within the meaning of Article
78.
Article 113
Community goods referred to in Article 98 (1) (b) which
are covered by the common agricultural policy and are
placed under the customs warehousing procedure must be
exported or be assigned a treatment or use provided for by
the Community legislation governing specific fields referred
to in that Article.
D.Inward processing (SIC! inward-processing)
I. General
Article 114
1. Without prejudice to Article 115, the inward proces-
sing (SIC! inward-processing) procedure shall allow the fol-
lowing goods to be used in the customs territory of the
Community in one or more processing operations:2913/92
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48(a) non-Community goods intended for re-export from
the customs territory of the Community in the form
of compensating products, without such goods being
subject to import duties or commercial policy
measures;
(b) goods released for free circulation with repayment or
remission of the import duties chargeable on such
goods if they are exported from the customs territory
of the Community in the form of compensating prod-
ucts.
2. The following expressions shall have the following
meanings:
(a) suspension system: the inward processing (SIC! in-
ward-processing) relief arrangements as provided for
in paragraph 1 (a);
(b) drawback system: the inward processing (SIC! inward-
processing) relief arrangements as provided for inparagraph 1 (b);
(c) processing operations:
— the working of goods, including erecting or as-
sembling them or fitting them to other goods;
— the processing of goods;
and
— the repair of goods, including restoring them and
putting them in order;
— the use of certain goods defined in accordance
w i t ht h ec o m m i t t e ep r o c e d u r ew h i c ha r en o tt o
be found in the compensating products, but
which allow or facilitate the production of those
products, even if they are entirely or partially
used up in the process. (SIC! process;)
(d) compensating products: all products resulting from
processing operations;
(e) equivalent goods: Community goods which are used
instead of the import goods for the manufacture of
compensating products;
(f) rate of yield: the quantity or percentage of compen-
sating products obtained from the processing of a
given quantity of import goods.
Article 115
1. Where the conditions laid down in paragraph 2 are
fulfilled, and subject to paragraph 4, the customs author-
ities shall allow:
(a) compensating products to be obtained from equival-
ent goods;
(b) compensating products obtained from equivalent
goods to be exported from the Community before im-
portation of the import goods.2913/92
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492. Equivalent goods must be of the same quality and
have the same characteristics as the import goods. How-
ever, in specific cases determined in accordance with the
committee procedure, equivalent goods may be allowed to
be at a more advanced stage of manufacture than the im-
port goods.
3. Where paragraph 1 applies, the import goods shall be
regarded for customs purposes as equivalent goods and the
latter as import goods.
4. Measures designed to prohibit or limit recourse to
paragraph 1 may be adopted in accordance with the com-
mittee procedure.
5. Where paragraph 1 (b) is applied and the compensat-
ing products would be liable to export duties if they were
not being exported or re-exported under an inward proces-
sing (SIC! inward-processing) operation, the holder of the
authorization shall provide a security to ensure payment ofthe duties should the import goods not be imported within
the period prescribed.
II. Grant of the authorization
Article 116
The authorization shall be issued at the request of the per-
son who carries out processing operations or who arranges
for them to be carried out.
Article 117
The authorization shall be granted only:
(a) to persons established in the Community. However,
the authorization may be granted to persons estab-
lished outside the Community in respect of imports of
a non-commercial nature;
(b) where, without prejudice to the use of the goods re-
ferred to in the last indent of Article 114 (2) (c) final
indent, the import goods can be identified in the com-
pensating products or, in the case referred to in Ar-
ticle 115, where compliance with the conditions laid
down in respect of equivalent goods can be verified;
(c) where the inward processing (SIC! inward-processing)
procedure can help create the most favourable condi-
tions for the export or re-export of compensating
products, provided that the essential interests of Com-
munity producers are not adversely affected (econ-
omic conditions).2913/92
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50III. Operation of the procedure
Article 118
1. The customs authorities shall specify the period within
which the compensating products must have been exported
or re-exported or assigned another customs-approved treat-
ment or use. That period shall take account of the time
required to carry out the processing operations and dispose
of the compensating products.
2. The period shall run from the date on which the non-
Community goods are placed under the inward processing
(SIC! inward-processing) procedure. The customs author-
ities may grant an extension on submission of a duly sub-
stantiated request by the holder of the authorization.
For reasons of simplification, it may be decided that a
period which commences in the course of a calendar
month or quarter shall end on the last day of a subsequent
calendar month or quarter respectively.
3. Where Article 115 (1) (b) applies, the customs auth-
orities shall specify the period within which the non-Com-
munity goods must be declared for the procedure. That
period shall run from the date of acceptance of the export
declaration, relating to the compensating products obtained
from the corresponding equivalent goods.
4. Specific time limits may be laid down in accordance
with the committee procedure for certain processing oper-
ations or for certain import goods.
Article 119
1. The customs authorities shall set either the rate of
yield of the operation or where appropriate, the method of
determining such rate. The rate of yield shall be deter-
mined on the basis of the actual circumstances in which
the processing operation is, or is to be, carried out.
2. Where circumstances so warrant and, in particular, in
the case of processing operation customarily carried out
under clearly defined technical conditions involving goodsof substantially uniform characteristics and resulting in the
production of compensating products of uniform quality,
standard rates of yield may be set in accordance with the
committee procedure on the basis of actual data previously
ascertained.
Article 120
The cases in which and the conditions under which goods
in the unaltered state or compensating products shall be
considered to have been released for free circulation may
be determined in accordance with the committee pro-
cedure.2913/92
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51Article 121
1. Subject to Article 122, where a customs debt is in-
curred, the amount of such debt shall be determined on
the basis of the taxation elements appropriate to the im-
port goods at the time of acceptance of the declaration of
placing of these goods under the inward processing (SIC!
inward-processing) procedure.
2. If at the time referred to in paragraph 1 the import
goods fulfilled the conditions to quality for preferential tar-
iff treatment within tariff quotas or ceilings, they shall be
eligible for any preferential tariff treatment existing in re-
spect of identical goods at the time of acceptance of the
declaration of release for free circulation.
Article 122
By way of derogation from Article 121, compensating
products:
(a) shall be subject to the import duties appropriate to
them where:
— they are released for free circulation and appear
on the list adopted in accordance with the com-
mittee procedure, to the extent that they are in
proportion to the exported part of the compen-sating products not included in that list. How-
ever, the holder of the authorization may ask for
the duty on those products to be assessed in the
manual (SIC! manner) referred to in Article 121;
— they are subject to charges established under the
common agricultural policy, and provisions
adopted in accordance with the committee pro-
cedure so provide;
(b) shall be subject to import duties calculated in accor-
dance with the rules applicable to the customs proce-
dure in question or to free zones or free warehouses
where they have been placed under a suspensive ar-
rangement or in a free zone or free warehouse;
However,
— the person concerned may request that duty be
assessed in accordance with Article 121;
— in cases where the compensating products have
been assigned a customs-approved treatment or
use referred to above other than processing
under customs control, the amount of the import
duty levied shall be at least equal to the amount
calculated in accordance with Article 121;2913/92
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52(c) may be made subject to the rules governing asses-
sment of duty laid down under the procedure for pro-
cessing under customs control where the import goods
could have been placed under that procedure;
(d) shall enjoy favourable tariff treatment owing to the
special use for which they are intended, where provi-
sion is made for such treatment in the case of ident-
ical imported goods;
(e) shall be admitted free of import duty where such
duty-free provision is made in the case of identical
goods imported in accordance with Article 184.
IV . Processing operations outside the customs territory
of the Community
Article 123
1. Some or all of the compensating products or goods in
the unaltered state may be temporarily exported for the
purpose of further processing outside the customs territory
of the Community if the customs authority so authorizes,
in accordance with the conditions laid down in the outward
processing (SIC! outward-processing) provisions.
2. Where a customs debt is incurred in respect of reim-
ported products, the following shall be charged:
(a) import duties on the compensating products or goods
in the unaltered state referred to in paragraph 1,
calculated in accordance with Articles 121 and 122;
and
(b) import duties on products reimported after processing
outside the customs territory of the Community, the
amount of which shall be calculated in accordancewith the provisions relating to the outward processing
(SIC! outward-processing) procedure, on the same
conditions as would have applied had the products ex-
ported under the latter procedure been released for
free circulation before such export took place.
V . Special provisions relating to the drawback system
Article 124
1. The drawback system may be used for all goods, with
the exception of those which, at the time the declaration of
release for free circulation is accepted:
— are subject to quantitative import restrictions,
— might, within quotas, qualify for a preferential tariff
measure or an autonomous suspensive measure within
the meaning of Article 20 (3) (d) to (f),2913/92
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53—a r e s u b j e c t t o an import charge provided for under
the common agricultural policy or under specific ar-
rangements applicable to certain goods resulting from
the processing of agricultural products.
2. Moreover, the drawback system may be used only if
no export refund has been set for the compensating prod-
ucts at the time the declaration of release for free circula-
tion of the import goods is accepted.
3. Permission to use the drawback system shall be
granted only if, at the time the declaration of exportation
of the compensating products is accepted:
— the import goods are not subject to one of the
charges referred to in the third indent of the first
paragraph,
— no export refund has been set for the compensating
products.
Article 125
1. The declaration of release for free circulation shall
indicate that the drawback system is being used and shall
provide particulars of the authorization.
2. At the request of the customs authorities, the said
authorization shall be attached to the declaration of re-lease for free circulation.
Article 126
Under the drawback system, Article 115 (1) (b), (3) and
(5), Article 118 (3), Articles 120 and 121, Article 122 (a),
second indent, and (c), and Article 129 shall not apply.
Article 127
T emporary exportation of compensating products carried
out as provided for in Article 123 (1) shall not be con-sidered to be exportation within the meaning of Article
128 except where such products are not reimported into
the Community within the period prescribed.
Article 128
1. The holder of the authorization may ask for the im-
port duty to be repaid or remitted where he can establish
to the satisfaction of the customs authorities that import
goods released for free circulation under the drawback sys-
tem in the form of compensating products or goods in the
unaltered state have been either:
— exported, or2913/92 - - - 82/97
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54— placed, with a view to being subsequently re-exported,
under the transit procedure, the customs-warehousing
procedure, the temporary importation procedure or
the inward-processing procedure (suspensive arrange-
ment), or in a free zone or free warehouse,
provided that all conditions for use of the procedure have
also been fulfilled.
2. For the purposes of being assigned a customs-ap-
proved treatment or use referred to in the second indent
of paragraph 1, compensating products or goods in the un-
altered state shall be considered to be non-Community
goods.
3. The period within which the application for repay-ment must be made shall be determined in accordance
with the committee procedure.
4. Without prejudice to point (b) of Article 122, wherecompensating products or goods in the unaltered stateplaced under a customs procedure or in a free zone or
free warehouse in accordance with paragraph 1 are re-
leased for free circulation, the amount of import duties re-
paid or remitted shall be considered to constitute the
amount of the customs debt.
5. For the purpose of determining the amount of importduties to be repaid or remitted, the first indent of Article
122 (a) shall apply mutatis mutandis .
VI. Other provisions
Article 129
The inward processing (SIC! inward-processing) procedure,
applying the suspension system shall also apply in order
that the compensating products may qualify for exemption
from the export duties to which identical products obtained
from Community goods instead of import goods would be
liable.
E. Processing under customs control
Article 130
The procedure for processing under customs control shall
allow non-Community goods to be used in the customs
territory of the Community in operations which alter their
nature or state, without their being subject to import
duties or commercial policy measures, and shall allow the
products resulting from such operations to be released for
free circulation at the rate of import duty appropriate to
them. Such products shall be termed processed products.
Article 131
The list of cases in which the procedure for processing
under customs control may be used shall be determined in
accordance with the committee procedure.2913/92
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55Article 132
Authorization for processing under customs control shall
be granted at the request of the person who carries out
the processing or arranges for it to be carried out.
Article 133
Authorization shall be granted only:
(a) to persons established in the Community;
(b) where the import goods can be identified in the pro-
cessed products;
(c) where the goods cannot be economically restored
after processing to their description or state as it was
when they were placed under the procedure;
(d) where use of the procedure cannot result in cir-
cumvention of the effect of the rules concerning ori-
gin and quantitative restrictions applicable to the im-
ported goods;
(e) where the necessary conditions for the procedure to
help create or maintain a processing activity in the
Community without adversely affecting the essential
interests of Community producers of similar goods
(economic conditions) are fulfilled.
Article 134
Article 118 (1), (2) and (4) and Article 119 shall apply
mutatis mutandis .
Article 135
Where a customs debt is incurred in respect of goods in
the unaltered state or of products that are at an intermedi-
ate stage of processing as compared with that provided for
in the authorization, the amount of that debt shall be de-
termined on the basis of the items of charge elements ap-propriate to the import goods at the time of acceptance of
the declaration relating to the placing of the goods under
the procedure for processing under customs control.
Article 136
1. Where the import goods qualified for preferential tar-
iff treatment when they were placed under the procedure
for processing under customs control, and such preferential
tariff treatment is applicable to products identical to the
processed products released for free circulation, the import
duties to which the processed products are subject shall be
calculated by applying the rate of duty applicable under
that treatment.2913/92
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562. If the preferential tariff treatment referred to in para-
graph 1 in respect of the import goods is subject to tariff
quotas or tariff ceilings, the application of the rate of duty
referred to in paragraph 1 in respect of the processed
products shall also be subject to the condition that the said
preferential tariff treatment is applicable to the import
goods at the time of acceptance of the declaration of re-
lease for free circulation. In this case, the quantity of im-
port goods actually used in the manufacture of the pro-
cessed products released for free circulation shall be
charged against the tariff quotas or ceilings in force at the
time of acceptance of the declaration of release for free
circulation and no quantities shall be counted against tariff
quotas or ceilings opened in respect of products identical
to the processed products.
F.Temporary importation
Article 137
The temporary importation procedure shall allow the use
in the customs territory of the Community, with total orpartial relief from import duties and without their being
subject to commercial policy measures, of non-Community
goods intended for re-export without having undergone any
change except normal depreciation due to the use made of
them.
Article 138
Authorization for temporary importation shall be granted
at the request of the person who uses the goods or ar-
ranges for them to be used.
Article 139
The customs authorities shall refuse to authorize use of the
temporary importation procedure where it is impossible to
ensure that the import goods can be identified.
However, the customs authorities may authorize use of the
temporary importation procedure without ensuring that the
goods can be identified where, in view of the nature of the
goods or of the operations to be carried out, the absence
of identification measures is not liable to give rise to any
abuse of the procedure.
Article 140
1. The customs authorities shall determine the period
within which import goods must have been re-exported or
assigned a new customs-approved treatment or use. Such
period must be long enough for the objective of authorized
u s et ob ea c h i e v e d .2913/92
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572. Without prejudice to the special periods laid down in
accordance with Article 141, the maximum period during
which goods may remain under the temporary importation
procedure shall be 24 months. The customs authorities
may, however, determine shorter periods with the agree-
ment of the person concerned.
3. However, where exceptional circumstances so warrant,
the customs authorities may, at the request of the person
concerned and within reasonable limits, extend the periods
referred to in paragraphs 1 and 2 in order to permit the
authorized use.
Article 141
The case and the special conditions under which the tem-
porary importation procedure may be used with total relief
from import duties shall be determined in accordance with
the committee procedure.
Article 142
1. Use of the temporary importation procedure with par-
tial relief from import duties shall be granted in respect of
goods which, while remaining the property of a person es-
tablished outside the customs territory of the Community,
are not covered by the provisions adopted in accordance
with Article 141 or which are covered by such provisions
but do not fulfil all the conditions provided for therein for
the grant of temporary importation with total relief.
2. The list of goods in respect of which the temporary
importation procedure with partial relief from import
duties may not be used shall be drawn up in accordance
with the committee procedure.
Article 143
1. The amount of import duties payable in respect of
goods placed under the temporary importation procedure
with partial relief from import duties shall be set at 3 %,
for every month or fraction of a month during which the
goods have been placed under the temporary importation
procedure with partial relief, of the amount of duties
which would have been payable on the said goods had
they been released for free circulation on the date on
which they were placed under the temporary importation
procedure.
2. The amount of import duties to be charged shall not
exceed that which would have been charged if the goods
concerned had been released for free circulation on the
date on which they were placed under the temporary im-
portation procedure, leaving out of account any interest
which may be applicable.2913/92
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583. T ransfer of the rights and obligations deriving from
the temporary importation procedure pursuant to Article
90 shall not mean that the same relief arrangements must
be applied to each of the periods of use to be taken into
consideration.
4. Where the transfer referred to in paragraph 3 is made
with partial relief for both persons authorized to use the
procedure during the same month, the holder of the initial
authorization shall be liable to pay the amount of import
duties due for the whole of that month.
Article 144
1. Where a customs debt is incurred in respect of import
goods, the amount of such debt shall be determined on the
basis of the taxation elements appropriate to those goods
at the time of acceptance of the declaration of their plac-
ing under the temporary importation procedure. However,
where the provisions of Article 141 so provide, the amount
of the debt shall be determined on the basis of the tax-
ation elements appropriate to the goods in question at the
time referred to in Article 214.
2. Where, for a reason other than the placing of goods
under the temporary importation procedure with partial re-lief from import duties, a customs debt is incurred in re-
spect of goods placed under the said procedure, the
amount of that debt shall be equal to the difference be-
tween the amount of duties calculated pursuant to para-
graph 1 and that payable pursuant to Article 143.
G.Outward processing (SIC! outward-processing)
I. General
Article 145
1. The outward processing (SIC! outward-processing)
procedure shall, without prejudice to the provisions gov-
erning specific fields relating to the standard exchange sys-
tem laid down in Articles 154 to 159 or to Article 123,
allow Community goods to be exported temporarily from
the customs territory of the Community in order to under-
go processing operations and the products resulting from
those operations to be released for free circulation with
total or partial relief from import duties.
2. T emporary exportation of Community goods shall en-
tail the application of export duties, commercial policy
measures and other formalities for the exit of Community
goods from the customs territory of the Community.
3. The following definitions shall apply:
(a) ’temporary export goods’ means goods placed under
the outward processing (SIC! outward-processing)
procedure;2913/92
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59(b) ’processing operations’ means the operations referred
to in Article 114 (2) (c), first, second and third in-
dents;
(c) ’compensating products’ means all products resulting
from processing operations;
(d) ’rate of yield’ means the quantity or percentage of
compensating products obtained from the processing
of a given quantity of temporary export goods.
Article 146
1. The outward processing (SIC! outward-processing)
procedure shall not be open to Community goods:
— whose export gives rise to repayment or remission of
import duties,
— which, prior to export, were released for free circula-
tion with total relief from import duties by virtue of
end use, for as long as the conditions for granting
such relief continue to apply,
— whose export gives rise to the granting of export re-
funds or in respect of which a financial advantage
other than such refunds is granted under the common
agricultural policy by virtue of the export of the said
goods.
2. However, derogations from the second indent of para-
graph 1 may be determined in accordance with the com-
mittee procedure.
II. Grant of the authorization
Article 147
1. Authorization to use the outward processing (SIC!
outward-processing) procedure shall be issued at the re-
quest of the person who arranges for the processing oper-
ations to be carried out.
2. By way of derogation from paragraph 1, authorization
to use the outward processing (SIC! outward-processing)
procedure may be granted to another person in respect of
goods of Community origin within the meaning of Title II,
Chapter 2, Section 1, where the processing operation con-
sists in incorporating those goods into goods obtained out-
side the Community and imported as compensating prod-
ucts, provided that use of the procedure helps to promote
the sale of export goods without adversely affecting the
essential interests of Community producers of products
identical or similar to the imported compensating products.
The cases in which and the arrangements under which the
preceding subparagraph shall apply shall be determined in
accordance with the committee procedure.2913/92
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60Article 148
Authorization shall be granted only:
(a) to persons established in the Community;
(b) where it is considered that it will be possible to estab-
lish that the compensating products have resulted
from processing of the temporary export goods.
The cases in which derogations from this subpara-
graph may apply and the conditions under which such
derogations shall apply shall be determined in accor-
dance with the committee procedure;
(c) where authorization to use the outward processing
(SIC! outward-processing) procedure is not liable seri-
ously to harm the essential interests of Community
processors (economic conditions).
III. Operation of the procedure
Article 149
1. The customs authorities shall specify the period within
which the compensating products must be reimported into
the customs territory of the Community. They may extendthat period on submission of a duly substantiated request
by the holder of the authorization.
2. The customs authorities shall set either the rate of
yield of the operation or, where necessary, the method of
determining that rate.
Article 150
1. The total or partial relief from import duties provided
for in Article 151 (1) shall be granted only where the com-
pensating products are declared for release for free circula-
tion in the name of or on behalf of:
(a) the holder of the authorization, or
(b) any other person established in the Community pro-
vided that that person has obtained the consent of the
holder of the authorization and the conditions of the
authorization are fulfilled.
2. The total or partial relief from import duties provided
for in Article 151 shall not be granted where one of the
conditions or obligations relating to the outward processing
(SIC! outward-processing) procedure is not fulfilled, unless
it is established that the failures have no significant effect
on the correct operation of the said procedure.2913/922913/92
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61Article 151
1. The total or partial relief from import duties provided
for in Article 145 shall be effected by deducting from the
amount of the import duties applicable to the compensat-
ing products released for free circulation the amount of
the import duties that would be applicable on the same
date to the temporary export goods if they were imported
into the customs territory of the Community from the
country in which they underwent the processing operation
or last processing operation.
2. The amount to be deducted pursuant to paragraph 1
shall be calculated on the basis of the quantity and nature
of the goods in question on the date of acceptance of the
declaration placing them under the outward processing
(SIC! outward-processing) procedure and on the basis of
the other items of charge applicable to them on the date
of acceptance of the declaration relating to the release forfree circulation of the compensating products.
The value of the temporary export goods shall be that
taken into account for those goods in determining the cus-
toms value of the compensating products in accordance
with Article 32 (1) (b) (i) or, if the value cannot be deter-
mined in that way, the difference between the customs
value of the compensating products and the processing
costs determined by reasonable means.
However,
— certain charges determined in accordance with the
c o m m i t t e ep r o c e d u r es h a l ln o tb et a k e ni n t oa c c o u n t
in calculating the amount to be deducted;
— where, prior to being placed under the outward pro-
cessing (SIC! outward-processing) procedure, the tem-
porary export goods were released for free circulation
at a reduced rate by virtue of their end use, and for
as long as the conditions for granting the reduced rate
continue to apply, the amount to be deducted shall be
the amount of import duties actually levied when the
goods were released for free circulation.
3. Where temporary export goods could qualify on their
release for free circulation for a reduced or zero rate of
duty by virtue of their end use, that rate shall be taken
into account provided that the goods underwent operations
consistent with such an end-use in the country where the
processing operation or last such operation took place.2913/92
2913/92 - - - I
624. Where compensating products qualify for a preferen-
tial tariff measure within the meaning of Article 20 (3) (d)
or (e) and the measure exists for goods falling within the
same tariff classification as the temporary export goods,
the rate of import duty to be taken into account in estab-
lishing the amount to be deducted pursuant to paragraph 1
shall be that which would apply if the temporary export
goods fulfilled the conditions under which that preferential
measure may be applied.
5. This Article shall be without prejudice to the applica-
tion of provisions, adopted or liable to be adopted in the
context of trade between the Community and third
countries, which provide for relief from import duties in
respect of certain compensating products.
Article 152
1. Where the purpose of the processing operation is the
repair of the temporary export goods, they shall be re-
leased for free circulation with total relief from import
duties where it is established to the satisfaction of the cus-
toms authorities that the goods were repaired free of
charge, either because of a contractual or statutory obliga-
tion arising from a guarantee or because of a manufactur-ing defect.
2. Paragraph 1 shall not apply where account was taken
of the defect at the time when the goods in question were
first released for free circulation.
Article 153
Where the purpose of the processing operation is the re-
pair of temporary export goods and such repair is carried
out in return for payment, the partial relief from import
duties provided for in Article 145 shall be granted by es-
tablishing the amount of the duties applicable on the basis
of the taxation elements pertaining to the compensating
products on the date of acceptance of the declaration of
release for free circulation of those products and taking
into account as the customs value an amount equal to the
repair costs, provided that those costs represent the only
consideration provided by the holder of the authorization
and are not influenced by any links between that holder
and the operator.
IV . Outward-processing with use of the standard
exchange system
Article 154
1. Under the conditions laid down in this Section IV
which are applicable in addition to the preceding provi-
sions, the standard exchange system shall permit an im-
ported product, hereinafter referred to as a ’replacement
product’, to replace a compensating product.2913/92
2913/92 - - - I
632. The customs authorities shall allow the standard ex-
change system to be used where the processing operation
involves the repair of Community goods other than those
subject to the common agricultural policy or to the specific
arrangements applicable to certain goods resulting from
the processing of agricultural products.
3. Without prejudice to Article 159, the provisions appli-
c a b l et oc o m p e n s a t i n gp r o d u c t ss h a l la l s oa p p l yt or e p l a c e -
ment products.
4. The customs authorities shall, under the conditions
they lay down, permit replacement products to be im-
ported before the temporary export goods are exported
(prior importation).
In the event of prior importation of a replacement, secur-
ity shall be provided to cover the amount of the import
duties.
Article 155
1. Replacement products shall have the same tariff
classification, be of the same commercial quality and pos-
sess the same technical characteristics as the temporary ex-
port goods had the latter undergone the repair in question.
2. Where the temporary export goods have been used
before export, the replacement products must also have
been used and may not be new products.
The customs authorities may, however, grant derogations
from this rule if the replacement product has been sup-
plied free of charge either because of a contractual or
statutory obligation arising from a guarantee or because of
a manufacturing defect.
Article 156
Standard exchange shall be authorized only where it is
possible to verify that the conditions laid down in Article
155 are fulfilled.
Article 157
1. In the case of prior importation, the export goods
shall be temporarily exported within a period of two
m o n t h sf r o mt h ed a t eo fa c c e p t a n c eb yt h ec u s t o m sa u t h -
orities of the declaration relating to the release of the re-
placement products for free circulation.
2. However, where exceptional circumstances so warrant,
the customs authorities may, at the request of the person
concerned, extend within reasonable limits the period re-
ferred to in paragraph 1.2913/92
2913/92 - - - I
64Article 158
In the case of prior importation and where Article 151 is
applied, the amount to be deducted shall be determined
on the basis of the items of charge applicable to the tem-
porary export goods on the date of acceptance of the dec-
laration placing them under the procedure.
Article 159
Article 147 (2) and Article 148 (b) shall not apply in the
context of standard exchange.
V. O t h e r p r o v i s i o n
Article 160
The procedures provided for within the framework of out-
ward processing (SIC! outward-processing) shall also be
applicable for the purposes of implementing non-tariff
common commercial policy measures.
Section 4
Export
Article 161
1. The export procedure shall allow Community goods
to leave the customs territory of the Community.
Exportation shall entail the application of exit formalities
including commercial policy measures and, where appropri-
ate, export duties.
2. With the exception of goods placed under the out-
ward processing (SIC! outward-processing) procedure or a
transit procedure pursuant to Article 163, and without
prejudice to Article 164, all Community goods intended for
export shall be placed under the export procedure.
3. Goods dispatched to Helgoland shall not be con-
sidered to be exports from the customs territory of the
Community.
4. The case in which and the conditions under which
goods leaving the customs territory of the Community are
not subject to an export declaration shall be determined in
accordance with the committee procedure.
5. The export declaration must be lodged at the customs
office responsible for supervising the place where the ex-
porter is established or where the goods are packed or
loaded for export shipment. Derogations shall be deter-
mined in accordance with the committee procedure.2913/92
2913/92 - - - I
65Article 162
Release for export shall be granted on condition that the
goods in question leave the customs territory of the Com-
munity in the same condition as when the export declar-
ation was accepted.
Section 5
Internal transit
Article 163
1. The internal transit procedure shall, under the condi-
tions laid down in paragraphs 2 to 4, allow the movement
of Community goods from one point to another within the
customs territory of the Community passing through the
territory of a third country without any change in their
customs status. This provision shall be without prejudice to
the application of Article 91 (1) (b).
2. The movement referred to in paragraph 1 may take
place either:
(a) under the internal Community transit procedure, pro-
vided that such a possibility is provided for in an in-
ternational agreement;
(b) under cover of a TIR carnet (TIR Convention);
(c) under cover of an ATA carnet used as a tran-
sit document;
(d) under cover of a Rhine Manifest (Article 9 of the
Revised Convention for the Navigation of the Rhine);
(e) under cover of form 302 as provided for in the agree-
ment between the States party to the North Atlantic
T reaty on the status (SIC! Status) of their forces
(SIC! Forces), signed in London on 19 June 1951, or
(f) by post (including parcel post).
3. In the case referred to in paragraph 2 (a), Articles 92,
94, 95, 96 and 97 shall apply mutatis mutandis .
4. In the cases referred to in paragraph 2 (b) to (f)
goods shall keep their customs status only if that status is
established under the conditions and in the form pre-
scribed by the provisions adopted in accordance with the
committee procedure.
Article 164
The conditions under which Community goods may move,
without being subject to a customs procedure, from one
point to another within the customs territory of the Com-
munity and temporarily out of that territory without alter-
ation of their customs status shall be determined in accord-
ance with the committee procedure.2913/92
82/97 - - - deleted
2913/92 - - - I
66Article 165
The internal Community transit procedure shall also apply
where a Community provision makes express provision for
its application.
CHAPTER 3
OTHER TYPES OF CUSTOMS-APPROVED TREATMENT OR
USE
Section 1
Free zones and free warehouses
A.General
Article 166
Free zones and free warehouses shall be parts of the cus-
toms territory of the Community or premises situated in
that territory and separated from the rest of it in which:
(a) Community goods are considered, for the purpose of
import duties and commercial policy import measures,
as not being on Community customs territory, pro-
vided they are not released for free circulation or
placed under another customs procedure or used or
consumed under conditions other than those provided
for in customs regulations;
(b) Community goods for which such provision is made
under Community legislation governing specific fields
qualify, by virtue of being placed in a free zone or
free warehouse, for measures normally attaching to
the export of goods.
Article 167
1. Member States may designate parts of the customs
territory of the Community as free zones or authorize the
establishment of free warehouses.
2. Member States shall determine the area covered by
each zone. Premises which are to be designated as free
warehouses must be approved by Member States.
3. Free zones shall be enclosed. The Member States
shall define the entry end (SIC! and) exit points of each
free zone or free warehouse.
4. The construction of any building in a free zone shall
require the prior approval of the customs authorities.
Article 168
1. The perimeter and the entry and exit points of free
zones and free warehouses shall be subject to supervision
by the customs authorities.2913/92
2913/92 - - - I
672. Persons and means of transport entering or leaving a
free zone or free warehouse may be subjected to a cus-
toms check.
3. Access to a free zone or free warehouse may be de-
nied to persons who do not provide every guarantee
necessary for compliance with the rules provided for in this
Code.
4. The customs authorities may check goods entering,
leaving or remaining in a free zone or free warehouse. T o
enable such checks to be carried out, a copy of the trans-
port document, which shall accompany goods entering or
leaving, shall be handed to, or kept at the disposal of, the
customs authority by any person designated for this pur-
pose by such authorities. Where such checks are required,
the goods shall be made available to the customs author-
ities.
B.Placing of goods in free zones or free warehouses
Article 169
Both Community and non-Community goods may be
placed in a free zone or free warehouse.
However, the customs authorities may require that goods
which present a danger or are likely to spoil other goods
or which, for other reasons, require special facilities be
placed in premises specially equipped to receive them.
Article 170
1. Without prejudice to Article 168 (4), goods entering a
free zone or free warehouse need not be presented to the
customs authorities, nor need a customs declaration be
lodged.
2. Goods shall be presented to the customs authorities
and undergo the prescribed customs formalities only
where:
(a) they have been placed under a customs procedure
which is discharged when they enter a free zone or
free warehouse; however, where the customs pro-
cedure in question permits exemption from the ob-
ligation to present goods, such presentation shall not
be required;
(b) they have been placed in a free zone or free ware-
house on the authority of a decision to grant repay-
ment or remission of import duties;
(c) the quality for the measures referred to in Article
166 (b).2913/92
2913/92 - - - I
683. Customs authorities may require goods subject to ex-
port duties or to other export provisions to be notified to
the customs department.
4. At the request of the party concerned, the customs
authorities shall certify the Community or non-Community
status of goods placed in a free zone or free warehouse.
C.Operation of free zones and free warehouses
Article 171
1. There shall be no limit to the length of time goods
may remain in free zones or free warehouses.
2. For certain goods referred to in Article 166 (b) which
are covered by the common agricultural policy, specific
time limits may be imposed in accordance with the com-
mittee procedure.
Article 172
1. Any industrial, commercial or service activity shall,
under the conditions laid down in this Code, be authorized
in a free zone or free warehouse. The carrying on of such
activities shall be notified in advance to the customs auth-
orities.
2. The customs authorities may impose certain prohib-
itions or restrictions on the activities referred to in para-
graph 1, having regard to the nature of the goods con-
cerned or the requirements of customs supervision.
3. The customs authorities may prohibit persons who do
not provide the necessary guarantees of compliance with
the provisions laid down in this Code from carrying on an
activity in a free zone or free warehouse.
Article 173
Non-Community goods placed in a free zone or free ware-
house may, while they remain in a free zone or free ware-
house:
(a) be released for free circulation under the conditions
laid down by that procedure and by Article 178;
(b) undergo the usual forms of handling referred to in
Article 109 (1) without authorization;
(c) be placed under the inward processing (SIC! inward-
processing) procedure under the conditions laid down
by that procedure.2913/92
2913/92 - - - I
69However, processing operations within the territory of
the old free port of Hamburg, in the free zones of the
Canary Islands, Azores, Madeira and overseas depart-
ments shall not be subject to economic conditions.
However, with regard to the old free port of Ham-
burg, if conditions of competition in a specific eco-
nomic sector in the Community are affected as a re-
sult of this derogation, the Council, acting by a
qualified majority on a proposal from the Commis-
sion, shall decide that economic conditions shall apply
to the corresponding economic activity within the ter-
ritory of the old free port of Hamburg;
(d) be placed under the procedure for processing under
customs control under the conditions laid down by
that procedure;
(e) be placed under the temporary importation procedure
under the conditions laid down by that procedure;
(f) be abandoned in accordance with Article 182;
(g) be destroyed, provided that the person concerned sup-
plies the customs authorities with all the information
they judge necessary.
Where goods are placed under one of the procedures re-
ferred to in (c), (d) or (e), the Member States may, in so
far as is necessary to take account of the operating and
customs supervision conditions of the free zones or free
warehouses, adapt the control arrangements laid down.
Article 174
The Community goods referred to in Article 166 (b) which
are covered by the common agricultural policy shall under-
go only the forms of handling expressly prescribed for such
goods in conformity with Article 109 (2). Such handling
may be undertaken without authorization.
Article 175
1. Where Articles 173 and 174 are not applied, non-
Community goods and the Community goods referred to
in Article 166 (b) shall not be consumed or used in free
zones or in free warehouses.
2. Without prejudice to the provisions applicable to sup-
plies or stores, where the procedure concerned so provides,
paragraph 1 shall not preclude the use or consumption of
goods the release for free circulation or temporary import-
ation of which would not entail application of import
duties or measures under the common agricultural policy
or commercial policy. In that event, no declaration of re-
lease for free circulation or temporary importation shall be
required.2913/92
2913/92 - - - I
70Such declaration shall, however, be required if such goods
are to be charged against a quota or a ceiling.
Article 176
1. All persons carrying on an activity involving the stor-
age, working or processing, or sale or purchase, of goods
in a free zone or free warehouse shall keep stock records
in a form approved by the customs authorities. Goods shall
be entered in the stock records as soon as they are
brought into the premises of such person. The stock re-
cords must enable the customs authorities to identify the
goods, and must record their movements.
2. Where goods are transhipped within a free zone, the
documents relating to the operation shall be kept at the
disposal of the customs authorities. The short-term storage
of goods in connection with such transhipment shall be
considered to be an integral part of the operation.
D.Removal of goods from free zones or free warehouses
Article 177
Without prejudice to special provisions adopted under cus-
toms legislation governing specific fields, goods leaving a
free zone or free warehouse may be:
— exported or re-exported from the customs territory of
the Community, or
— brought into another part of the customs territory of
the Community.
The provisions of Title III, with the exception of Articles
48 to 53 where Community goods are concerned, shall
apply to goods brought into other parts of that territory
e x c e p ti nt h ec a s eo fg o o d sw h i c hl e a v et h a tz o n eb ys e a
or air without being placed under a transit or other cus-
toms procedure.
Article 178
1. Where a customs debt is incurred in respect of non-
Community goods and the customs value of such goods is
based on a price actually paid or payable which includes
the cost of warehousing or of preserving goods while they
remain in the free zone or free warehouse, such costs shall
not be included in the customs value if they are shown
separately from the price actually paid or payable for the
goods.2913/92
2913/92 - - - I
712. Where the said goods have undergone, in a free zone
or free warehouse, one of the usual forms of handling
within the meaning of Article 109 (1), the nature of the
g o o d s ,t h ec u s t o m sv a l u ea n dt h eq u a n t i t yt ob et a k e ni n t o
consideration in determining the amount of import duties
shall, at the request of the declarant and provided that
such handling was covered by an authorization granted in
accordance with paragraph 3 of that Article, be those
which would be taken into account in respect of those
goods, at the time referred to in Article 214, had they not
undergone such handling. Derogations from this provision
may, however, be determined in accordance with the com-
mittee procedure.
Article 179
1. Community goods referred to in Article 166 (b) which
are covered by the common agricultural policy and are
placed in a free zone or free warehouse shall be assigned a
treatment or use provided for by the rules under which
they are eligible, by virtue of their being placed in a free
zone or free warehouse, for measures normally attaching
to the export of such goods.
2. Should such goods be returned to another part of the
customs territory of the Community, or if no application
for their assignment to a treatment or use referred to in
paragraph 1 has been made by the expiry of the period
prescribed pursuant to Article 171 (2), the customs author-
ities shall take the measures laid down by the relevant
legislation governing specific fields relating to failure to
comply with the specified treatment or use.
Article 180
1. Where goods are brought into or returned to another
part of the customs territory of the Community or placed
under a customs procedure, the certificate referred to in
Article 170 (4) may be used as proof of the Community or
non-Community status of such goods.
2. Where it is not proved by the certificate or other
means that the goods have Community or non-Community
status, the goods shall be considered to be:
— Community goods, for the purposes of applying ex-
port duties and export licences or export measures
laid down under the commercial policy;
— non-Community goods in all other cases.
Article 181
The customs authorities shall satisfy themselves that the
rules governing exportation or re-exportation are respected
where goods are exported or re-exported from a free zone
or free warehouse.2913/92
2913/92 - - - I
72Section 2
Re-exportation, destruction and abandonment
Article 182
1. Non-Community goods may be:
— re-exported from the customs territory of the Com-
munity;
— destroyed;— abandoned to the exchequer where national legisla-
tion makes provision to that effect.
2. Re-exportation shall, where appropriate, involve ap-
plication of the formalities laid down for goods leaving,
including commercial policy measures.
Cases in which non-Community goods may be placed
under a suspensive arrangement with a view to non-ap-
plication of commercial policy measures on exportation
may be determined in accordance with the committee pro-
cedure.
3. Save in cases determined in accordance with the
com-
mittee procedure, re-exportation or destruction shall be the
subject of prior notification of the customs authorities. The
customs authorities shall prohibit re-exportation should the
formalities or measures referred to in the first subpara-
graph of paragraph 2 so provide. Where goods are placed
under an economic customs procedure when on Commun-
ity customs territory are intended for re-exportation, a cus-
toms declaration within the meaning of Articles 59 to 78
shall be lodged. In such cases, Article 161 (4) and (5) shall
apply.
Abandonment shall be put into effect in accordance with
national provisions.
4. Destruction or abandonment shall not entail any ex-
p e n s ef o rt h ee x c h e q u e r .
5. Any waste or scrap resulting from destruction shall be
assigned a customs-approved treatment or use prescribed
for non-Community goods.
It shall remain under customs supervision until the time
laid down in Article 37 (2).2913/92
82/97
2913/92 - - - I
73TITLE V
GOODS LEAVING THE CUSTOMS TERRITORY OF
THE COMMUNITY
Article 183
Goods leaving the customs territory of the Community
shall be subject to customs supervision. They may be the
subject of checks by the customs authorities in accordance
with the provisions in force. They shall leave the said terri-
tory using, where appropriate, the route determined by the
customs authorities and in accordance with the procedures
laid down by those authorities.
TITLE VI
PRIVILEGED OPERATIONS
CHAPTER 1
RELIEFS FROM CUSTOMS DUTY
Article 184
The Council shall, acting by a qualified majority on a pro-
posal from the Commission, determine the cases in which,
on account of special circumstances, relief from import
duties or export duties shall be granted where goods are
released for free circulation or exported.
CHAPTER 2
RETURNED GOODS
Article 185
1. Community goods which, having been exported from
the customs territory of the Community, are returned to
that territory and released for free circulation within a
period of three years shall, at the request of the person
concerned, be granted relief from import duties.
However:
— the three-year period may be exceeded in order to
take account of special circumstances;
— where, prior to their exportation from the customs
territory of the Community, the returned goods had
been released for free circulation at reduced or zero
import duty because of their use for a particular pur-
pose exemption from duty under paragraph 1 shall be
granted only if they are to be re-imported for the
same purpose.2913/92
2913/92 - - - I
74Where the purpose for which the goods in question
a r et ob ei m p o r t e di sn ol o n g e rt h es a m e ,t h ea m o u n t
of import duties chargeable upon them shall be re-
duced by any amount levied on the goods when they
were first released for free circulation. Should the lat-
ter amount exceed that levied on the entry for free
circulation of returned goods, no refund shall be
granted.
2. The relief from import duties provided for in para-
graph 1 shall not be granted in the case of:
(a) goods exported from the customs territory of the
Community under the outward processing (SIC! out-
ward-processing) procedure unless those goods remain
in the state in which they were exported;
(b) goods which have been the subject of a Community
measure involving their exportation to third countries.
The circumstances in which and the conditions underwhich this requirement may be waived shall be deter-
mined in accordance with the procedure of the com-
mittee.
Article 186
The relief from import duties provided for in Article 185
shall be granted only if goods are reimported in the state
in which they were exported. The circumstances in which
and the conditions under which this requirement may be
waived shall be determined in accordance with the pro-
cedure of the committee.
Article 187
Articles 185 and 186 shall apply mutatis mutandis to com-
pensating products originally exported or re-exported
subsequent to an inward processing (SIC! inward-proces-
sing) procedure.
The amount of import duty legally owed shall be deter-
mined on the basis of the rules applicable under the in-
ward processing (SIC! inward-processing) procedure, the
date of re-export being regarded as the date of release for
free circulation.
CHAPTER 3
PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS
TAKEN FROM THE SEA
Article 188
Without prejudice to Article 23 (1) (f), the following shall
be exempt from import duties when they are released for
free circulation:
(a) products of sea-fishing and other products taken from
the territorial sea of a third country by vessels regis-
tered or recorded in a Member State and flying the
flag of that state;2913/92
2913/92 - - - I
75(b) products obtained from products referred to in (a) on
board factory-ships fulfilling the conditions laid down
in that subparagraph.
TITLE VII
CUSTOMS DEBT
CHAPTER 1
SECURITY TO COVER CUSTOMS DEBT
Article 189
1. Where, in accordance with customs rules, the customs
authorities require security to be provided in order to en-
sure payment of a customs debt, such security shall be pro-
vided by the person who is liable or who may become li-
able for that debt.
2. The customs authorities shall require only one secur-
ity to be provided in respect of one customs debt.
Where security is provided under a customs procedure
which may be used for specific goods in several Member
States, that security shall, as laid down in the provisions
adopted under the committee procedure, be valid in the
Member States concerned.
3. The customs authorities may authorize the security to
be provided by a person other than the person from whom
it is required.
4. Where the person who has incurred or who may incur
a customs debt is a public authority, no security shall be
required.
5. The customs authorities may waive the requirement
for provision of security where the amount to be secured
does not exceed ECU 500.
Article 190
1. Where customs legislation provides that the provision
of security is optional, such security shall be required at
the discretion of the customs authorities in so far as they
consider that a customs debt which has been or may be
incurred is not certain to be paid within the prescribed
period.
Where the security referred to in the preceding subpara-
graph is not required, the customs authorities may never-
theless require from the person referred to in Article 189(1) an undertaking to comply with the obligations which
that person is legally obliged to fulfil.
2. The security referred to in the first subparagraph of
paragraph 1 shall be required:
— at the time of application of the rules requiring such
security to be provided, or2913/92
2913/92 - - - I
76— at any subsequent time when the customs authorities
find that the customs debt which has been or may be
incurred is not certain to be paid within the pre-
scribed period.
Article 191
At the request of the person referred to in Article 189 (1)
or (3), the customs authorities shall allow comprehensive
security to be provided to cover two or more operations in
respect of which a customs debt has been or may be in-
curred.
Article 192
1. Where customs legislation makes it compulsory for se-
curity to be provided, the customs authorities shall fix the
amount of such security at a level equal to:
— the precise amount of the customs debt or debts in
question where that amount can be established with
certainty at the time when the security is required,
— in other cases the maximum amount, as estimated by
the customs authorities, of the customs debt or debts
which have been or may be incurred.
Where comprehensive security is provided for customs
debts which vary in amount over time, the amount of such
security shall be set at a level enabling the customs debts
in question to be covered at all times.
2. Where customs legislation provides that the provision
of security is optional and the customs authorities require
security to be provided, the amount of the security shall be
fixed by those authorities so as not to exceed the level
provided for in paragraph 1.
3. The circumstances in which and the conditions under
which a flat-rate security may be provided shall be deter-
mined in accordance with the procedure of the committee.
Article 193
Security may be provided by either:
— a cash deposit, or
— a guarantor.
Article 194
1. A cash deposit shall be made in the currency of the
Member State in which the security is required.
The following shall be deemed equivalent to a cash de-
posit:
— submission of a cheque the payment of which is guar-
anteed by the institution on which it is drawn in any
manner acceptable to the customs authorities,2913/92
2913/92 - - - I
77— submission of any other instrument recognized by
those authorities as a means of payment.
2. Security in the form of a cash deposit or payment
deemed equivalent to a cash deposit shall be given in ac-
cordance with the provisions in force in the Member State
in which the security is required.
Article 195
The guarantor shall undertake in writing to pay jointly and
severally with the debtor the secured amount of a customs
debt which falls to be paid.
The guarantor must be a third person established in the
Community and approved by the customs authorities of
the Member State.
The customs authorities may refuse to approve the guaran-
tor or type of security proposed where the latter do not
appear certain to ensure payment of the customs debt
within the prescribed period.
Article 196
The person required to provide security shall be free to
choose between the types of security laid down in Article
193.
However, the customs authorities may refuse to accept the
type of security proposed where it is incompatible with the
proper functioning of the customs procedure concerned.
The same shall apply as regards the security proposed. Thecustoms authorities may require that the type of security
chosen be maintained for a specific period.
Article 197
1. Where the rules adopted in accordance with the com-
mittee procedure so provide, the customs authorities mayaccept types of security other than those referred to in Ar-
ticle 193 where they provide equivalent assurance that the
customs debt will be paid.
The customs authorities shall refuse the security proposed
by the debtor where they do not consider that such secur-
ity is certain to ensure payment of the customs debt.
2. Subject to the reservation referred to in the second
subparagraph of paragraph 1, the customs authorities may
accept a cash deposit without the conditions laid down in
Article 194 (1) being fulfilled.2913/92
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78Article 198
Where the customs authorities establish that the security
provided does not ensure, or is no longer certain or suffi-
cient to ensure, payment of the customs debt within the
prescribed period, they shall require the person referred to
in Article 189 (1), at his option, to provide additional se-
curity or to replace the original security with a new secur-
ity.
Article 199
1. The security shall not be released until such time as
the customs debt in respect of which it was given is extin-
guished or can no longer arise. Once the customs debt is
extinguished or can no longer arise, the security shall be
released forthwith.
2. Once the customs debt has been extinguished in part
or may arise only in respect of part of the amount which
has been secured, part of the security shall be released ac-
cordingly at the request of the person concerned, unless
the amount involved does not justify such action.
Article 200
Provisions derogating from those contained in this chapter
shall, where necessary, be adopted in accordance with com-
mittee procedure in order to take account of international
conventions.
CHAPTER 2
INCURRENCE OF A CUSTOMS DEBT
Article 201
1. A customs debt on importation shall be incurred
through:
(a) the release for free circulation of goods liable to im-
port duties, or
(b) the placing of such goods under the temporary im-
portation procedure with partial relief from import
duties.
2. A customs debt shall be incurred at the time of ac-
ceptance of the customs declaration in question.
3. The debtor shall be the declarant. In the event of in-
direct representation, the person on whose behalf the cus-
toms declaration is made shall also be a debtor.
Where a customs declaration in respect of one of the pro-
cedures referred to in paragraph 1 is drawn up on the
basis of information which leads to all or part of the duties
legally owed not being collected, the persons 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, may also be considered debtors
in accordance with the national provisions in force.2913/92
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79Article 202
1. A customs debt on importation shall be incurred
through:
(a) the unlawful introduction into the customs territory of
the Community of goods liable to import duties, or
(b) the unlawful introduction into another part of that
territory of such goods located in a free zone or free
warehouse.
For the purpose of this Article, unlawful introduction
means any introduction in violation of the provisions of
Articles 38 to 41 and the second indent of Article 177.
2. The customs debt shall be incurred at the moment
when the goods are unlawfully introduced.
3. The debtors shall be:
— the person who introduced such goods unlawfully,
— any persons who participated in the unlawful intro-
duction of the goods and who were aware or shouldreasonably have been aware that such introduction
was unlawful, and
— any persons who acquired or held the goods in ques-
tion and who were aware or should reasonably have
been aware at the time of acquiring or receiving the
goods that they had been introduced unlawfully.
Article 203
1. A customs debt on importation shall be incurred
through:
— the unlawful removal from customs supervision of
goods liable to import duties.
2. The customs debt shall be incurred at the moment
when the goods are removed from customs supervision.
3. The debtors shall be:
— the person who removed the goods from customs
supervision,
— any persons who participated in such removal and
who were aware or should reasonably have been
aware that the goods were being removed from cus-
toms supervision,
— any persons who acquired or held the goods in ques-
tion and who were aware or should reasonably have
been aware at the time of acquiring or receiving the
goods that they had been removed from customs
supervision, and
— where appropriate, the person required to fulfil the
obligations arising from temporary storage of the
goods or from the use of the customs procedure
under which those goods are placed.2913/92
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80Article 204
1. A customs debt on importation shall be incurred
through:
(a) non-fulfilment of one of the obligations arising, in re-
spect of goods liable to import duties, from their tem-
porary storage or from the use of the customs pro-
cedure under which they are placed, or
(b) non-compliance with a condition governing the plac-
ing of the goods under that procedure or the granting
of a reduced or zero rate of import duty by virtue of
the end-use of the goods,
in cases other than those referred to in Article 203 unless
it is established that those failures have no significant ef-
fect on the correct operation of the temporary storage or
customs procedure in question.
2. The customs debt shall be incurred either at the mo-
ment when the obligation whose non-fulfilment gives riseto the customs debt ceases to be met or at the moment
when the goods are placed under the customs procedure
concerned where it is established subsequently that a
condition governing the placing of the goods under the
said procedure or the granting of a reduced or zero rate of
import duty by virtue of the end-use of the goods was not
in fact fulfilled.
3. The debtor shall be the person who is required, ac-
cording to the circumstances, either to fulfil the obligations
arising, in respect of goods liable to import duties, from
their temporary storage or from the use of the customs
procedure under which they have been placed, or to com-
ply with the conditions governing the placing of the goods
under that procedure.
Article 205
1. A customs debt on importation shall be incurred
through:
— the consumption or use, in a free zone or a free
warehouse, of goods liable to import duties, under
conditions other than those laid down by the legisla-
tion in force.
Where goods disappear and where their disappearance
cannot be explained to the satisfaction of the customs
authorities, those authorities may regard the goods as hav-
ing been consumed or used in the free zone or the free
warehouse.
2. The debt shall be incurred at the moment when the
goods are consumed or are first used under conditions
other than those laid down by the legislation in force.2913/92
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813. The debtor shall be the person who consumed or
used the goods and any persons who participated in such
consumption or use and who were aware or should re-
asonably have been aware that the goods were being con-
sumed or used under conditions other than those laid
down by the legislation in force.
Where customs authorities regard goods which have disap-
peared as having been consumed or used in the free zone
or the free warehouse and it is not possible to apply the
preceding paragraph, the person liable for payment of the
customs debt shall be the last person known to these auth-
orities to have been in possession of the goods.
Article 206
1. By way of derogation from Articles 202 and 204 (1)
(a), no customs debt on importation shall be deemed to be
incurred in respect of specific goods where the person con-
cerned proves that the non-fulfilment of the obligations
which arise from:
— the provisions of Articles 38 to 41 and the second
indent of Article 177, or
— keeping the goods in question in temporary storage,
or
— the use of the customs procedure under which the
goods have been placed,
results from the total destruction or irretrievable loss of
the said goods as a result of the actual nature of the goods
or unforeseeable circumstances or force majeure ,o ra sa
consequence of authorization by the customs authorities.
For the purposes of this paragraph, goods shall be irre-
trievably lost when they are rendered unusable by any per-
son.
2. Nor shall a customs debt on importation be deemed
to be incurred in respect of goods released for free circula-
tion at a reduced or zero rate of import duty by virtue of
their end-use, where such goods are exported or re-ex-
ported with the permission of the customs authorities.
Article 207
Where, in accordance with Article 206 (1), no customs
debt is deemed to be incurred in respect of goods released
for free circulation at a reduced or zero rate of import
duty on account of their end-use, any scrap or waste re-
sulting from such destruction shall be deemed to be non-
Community goods.2913/92
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82Article 208
Where in accordance with Article 203 or 204 a customs
debt is incurred in respect of goods released for free cir-
culation at a reduced rate of import duty on account of
their end-use, the amount paid when the goods were re-
leased for free circulation shall be deducted from the
amount of the customs debt.
This provision shall apply mutatis mutandis where a cus-
toms debt is incurred in respect of scrap and waste result-
ing from the destruction of such goods.
Article 209
1. A customs debt on exportation shall be incurred
through:
— the exportation from the customs territory of the
Community, under cover of a customs declaration, of
goods liable to export duties.
2 . T h ec u s t o m sd e b ts h a l lb ei n c u r r e da tt h et i m ew h e n
such customs declaration is accepted.
3. The debtor shall be the declarant. In the event of in-
direct representation, the person on whose behalf the dec-
laration is made shall also be a debtor.
Article 210
1. A customs debt on exportation shall be incurred
through:
— the removal from the customs territory of the Com-
munity of goods liable to export duties without a cus-
toms declaration.
2 . T h ec u s t o m sd e b ts h a l lb ei n c u r r e da tt h et i m ew h e n
the said goods actually leave that territory.
3. The debtor shall be:
— the person who removed the goods, and
— any persons who participated in such removal and
who were aware or should reasonably have been
aware that a customs declaration had not been but
should have been lodged.
Article 211
1. A customs debt on exportation shall be incurred
through:
— failure to comply with the conditions under which the
goods were allowed to leave the customs territory of
the Community with total or partial relief from export
duties.2913/92
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832 . T h ed e b ts h a l lb ei n c u r r e da tt h et i m ew h e nt h e
goods reach a destination other than that for which they
were allowed to leave the customs territory of the Com-
munity with total or partial relief from export duties or,
should the customs authorities be unable to determine that
time, the expiry of the time limit set for the production of
evidence that the conditions entitling the goods to such
relief have been fulfilled.
3. The debtor shall be the declarant. In the event of in-
direct representation, the person on whose behalf the dec-
laration is made shall also be a debtor.
Article 212
The customs debt referred to in Articles 201 to 205 and
209 to 211 shall be incurred even if it relates to goods
subject to measures of prohibition or restriction on import-
ation or exportation of any kind whatsoever. However, no
customs debt shall be incurred on the unlawful introduc-
tion into the customs territory of the Community of
counterfeit currency or of narcotic drugs and psychotropic
substances which do not enter into the economic circuit
strictly supervised by the competent authorities with a view
to their use for medical and scientific purposes. For thepurposes of criminal law as applicable to customs offences,
the customs debt shall nevertheless be deemed to have
been incurred where, under a Member State’s criminal law,
customs duties provide the basis for determining penalties,
or the existence of a customs debt is grounds for taking
criminal proceedings.
Article 212a
Where customs legislation provides for partial or total
exemption from import or export duties pursuant to Ar-
ticles 181 to 187, such partial or total exemption shall also
apply in cases where a customs debt is incurred pursuant
to Articles 202 to 205, 210 or 211 where the behaviour of
the declarant implies neither fraudulent dealing nor mani-
fest negligence and he produces evidence that the otherconditions for the application of relief or exemption have
been satisfied.
Article 213
Where several persons are liable for payment of one cus-
toms debt, they shall be jointly and severally liable for
such debt.
Article 214
1. Save as otherwise expressly provided by this Code and
without prejudice to paragraph 2, the amount of the im-
port duty or export duty applicable to goods shall be de-
termined on the basis of the rules of assessment appropri-
ate to those goods at the time when the customs debt in
respect of them is incurred.2913/92
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842. Where it is not possible to determine precisely when
t h ec u s t o m sd e b ti si n c u r r e d ,t h et i m et ob et a k e ni n t o
account in determining the rules of assessment appropriate
to the goods concerned shall be the time when the cus-
toms authorities conclude that the goods are in a situation
in which a customs debt is incurred.
However, where the information available to the customs
authorities enables them to establish that the customs debt
was incurred prior to the time when they reached that con-
clusion, the amount of the import duty or export duty pay-
able on the goods in question shall be determined on the
basis of the rules of assessment appropriate to the goods
at the earliest time when existence of the customs debt
arising from the situation may be established from the in-
formation available.
3. Compensatory interest shall be applied, in the circum-
stances and under the conditions to be defined in theprovisions adopted under the committee procedure, in
order to prevent the wrongful acquisition of a financial ad-
vantage through deferment of the date on which the cus-
toms debt was incurred or entered in the accounts.
Article 215
1. A customs debt shall be incurred at the place where
the events from which it arises occur.
2. Where it is not possible to determine the place re-
ferred to in paragraph 1, the customs debt shall be
deemed to have been incurred at the place where the cus-
toms authorities conclude that the goods are in a situation
in which a customs debt is incurred.
3. Where a customs procedure is not discharged for
goods, the customs debt shall be deemed to have been in-
curred at the place where the goods:
— were placed under that procedure, or
— enter the Community under that procedure.
4. Where the information available to the customs auth-
orities enables them to establish that the customs debt was
already incurred when the goods were in another place at
an earlier date, the customs debt shall be deemed to have
been incurred at the place which may be established as the
location of the goods at the earliest time when existence of
the customs debt may be established.2913/92
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85Article 216
1. In so far as agreements concluded between the Com-
munity and certain third countries provide for the granting
on importation into those countries of preferential tariff
treatment for goods originating in the Community within
the meaning of such agreements, on condition that, where
they have been obtained under the inward processing
(SIC! inward-processing) procedure, non-Community goods
incorporated in the said originating goods are subject to
payment of the import duties payable thereon, the vali-
dation of the documents necessary to enable such prefer-
ential tariff treatment to be obtained in third countries
shall cause a customs debt on importation to be incurred.
2. The moment when such customs debt is incurred shall
be deemed to be the moment when the customs author-
ities accept the export declaration relating to the goods in
question.
3. The debtor shall be the declarant. In the event of in-
direct representation, the person on whose behalf the dec-
laration is made shall also be a debtor.
4. The amount of the import duties corresponding to
this customs 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 declaration for
release for free circulation of the goods concerned for the
purpose of terminating the inward processing (SIC! in-
ward-processing) procedure.
CHAPTER 3
RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT
Section 1
Entry in the accounts and communication of the amount
of duty to the debtor
Article 217
1. Each and every amount of import duty or export duty
resulting from a customs debt, hereinafter called ’amount
of duty’, shall be calculated by the customs authorities as
soon as they have the necessary particulars, and entered by
those authorities in the accounting records or on any other
equivalent medium (entry in the accounts).
The first subparagraph shall not apply:
(a) where a provisional anti-dumping or countervailing
duty has been introduced;
(b) where the amount of duty legally due exceeds that
determined on the basis of binding information;
(c) where the provisions adopted in accordance with the
c o m m i t t e ep r o c e d u r ew a i v et h er e q u i r e m e n tf o rt h e
customs authorities to enter in the accounts amounts
of duty below a given level.2913/92
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86The customs authorities may discount amounts of duty
which, under Article 221 (3), could not be communicated
to the debtor after the end of the time allowed.
2. The Member States shall determine the practical pro-
cedures for the entry in the accounts of the amounts of
duty. Those procedures may differ according to whether or
not, in view of the circumstances in which the customs
debt was incurred, the customs authorities are satisfied
that the said amounts will be paid.
Article 218
1. Where a customs debt is incurred as a result of the
acceptance of the declaration of goods for a customs pro-
cedure other than temporary importation with partial relief
from import duties or any other act having the same legal
effect as such acceptance the amount corresponding to
such customs debt shall be entered in the accounts as soon
as it has been calculated and, at the latest, on the second
day following that on which the goods were released.
However, provided that payment has been secured, the
total amount of duty relating to all the goods released to
one and the same person during a period fixed by the cus-
toms authorities, which may not exceed 31 days, may becovered by a single entry in the accounts at the end of the
period. Such entry in the accounts shall take place within
five days of the expiry of the period in question.
2. Where it is provided that goods may be released sub-
ject to meeting certain conditions laid down by Community
legislation which govern either determination of the
amount of the debt or its collection, entry in the accounts
shall take place no later than two days following the day
on which the amount of the debt or the obligation to pay
the duties resulting from that debt is determined or fixed.
However, where the customs debt relates to a provisional
anti-dumping or countervailing duty, that duty shall be en-
tered in the accounts no later than two months following
publication in the Official Journal of the European Commu-
nities of the Regulation establishing a definitive anti-dump-
ing or countervailing duty.
3. Where a customs debt is incurred under conditions
other than those referred to in paragraph 1, the relevant
amount of duty shall be entered in the accounts within two
days of the date on which the customs authorities are in a
position to:
(a) calculate the amount of duty in question, and
(b) determine the debtor.2913/92
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87Article 219
1. The time limits for entry in the accounts laid down in
Article 218 may be extended:
(a) for reasons relating to the administrative organization
of the Member States, and in particular where ac-
counts are centralized, or
(b) where special circumstances prevent the customs auth-
orities from complying with the said time limits.
Such extended time limit shall not exceed 14 days.
2. The time limits laid down in paragraph 1 shall not
apply in unforeseeable circumstances or in cases of force
majeure .
Article 220
1. Where the amount of duty resulting from a customs
debt has not been entered in the accounts in accordance
with Articles 218 and 219 or has been entered in the ac-
counts at a level lower than the amount legally owed, the
amount of duty to be recovered or which remains to be
recovered shall be entered in the accounts within two days
of the date on which the customs authorities become
aware of the situation and are in a position to calculate
the amount legally owed and to determine the debtor(subsequent entry in the accounts). That time limit may be
extended in accordance with Article 219.
2. Except in the cases referred to in the second and
third subparagraphs of Article 217 (1), subsequent entry in
the accounts shall not occur where:
(a) the original decision not to enter duty in the accounts
or to enter it in the accounts at a figure less than the
amount of duty legally owed was taken on the basis
of general provisions invalidated at a later date by a
court decision;
(b) the amount of duty legally owed failed to be entered
in the accounts as a result of an error on the part of
the customs authorities which could not reasonably
have been detected by the person liable for payment,
the latter for his part having acted in good faith and
complied with all the provisions laid down by the
legislation in force as regards the customs declaration;
(c) the provisions adopted in accordance with the com-
mittee procedure exempt the customs authority from
the subsequent entry in the accounts of amounts of
duty less than a certain figure.
Article 221
1. As soon as it has been entered in the accounts, the
amount of duty shall be communicated to the debtor in
accordance with appropriate procedures.2913/92
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882. Where the amount of duty payable has been entered,
for guidance, in the customs declaration, the customs auth-
orities may specify that it shall not be communicated in
accordance with paragraph 1 unless the amount of duty
indicated does not correspond to the amount determined
by the authorities.
Without prejudice to the application of the second sub-
paragraph of Article 218 (1), where use is made of the
possibility provided for in the preceding subparagraph, re-
lease of the goods by the customs authorities shall be
equivalent to communication to the debtor of the amount
of duty entered in the accounts.
3. Communication to the debtor shall not take place
after the expiry of a period of three years from the date
on which the customs debt was incurred. However, where
it is as a result of an act that could give rise to criminal
court proceedings that the customs authorities were unableto determine the exact amount legally due, such communi-
cation may, in so far as the provisions in force so allow, be
made after the expiry of such three-year period.
Section 2
Time limit and procedures for payment of the amount of
duty
Article 222
1. Amounts of duty communicated in accordance with
Article 221 shall be paid by debtors within the following
periods:
(a) if the person is not entitled to any of the payment
facilities laid down in Articles 224 to 229, payment
shall be made within the period prescribed.
Without prejudice to the second paragraph of Article
244, that period shall not exceed ten days following
communication to the debtor of the amount of duty
owed and, in the case of aggregation of entries in the
accounts under the conditions laid down in the second
subparagraph of Article 218 (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 pay-
ment.
An extension shall be granted automatically where it
is established that the person concerned received the
communication too late to enable him to make pay-
ment within the period prescribed.2913/922913/92
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89Extension of the period may also be granted by the
customs authorities at the request of the debtor where
the amount of duty to be paid results from action for
post-clearance recovery. Without prejudice to Article
229 (a), such extensions shall not exceed the time
necessary for the debtor to take the appropriate steps
to discharge his obligation;
(b) if the person is entitled to any of the payment faci-
lities laid down in Articles 224 to 229, payment shall
be made no later than the expiry of the period or
periods specified in relation to those facilities.
2. The cases and conditions in which the debtor’s obliga-tion to pay duty shall be suspended may also be provided
for in accordance with the committee procedure:
— where an application for remission of duty is made in
accordance with Article 236, 238 or 239,
or
— where goods are seized with a view to subsequent
confiscation in accordance with the second indent of
point (c) or with point (d) of Article 233.
Article 223
Payment shall be made in cash or by any other means with
similar discharging effect in accordance with the provisions
in force. It may also be made by adjustment of credit bal-
ance where the provisions in force so allow.
Article 224
Provided the amount of duty payable by the person con-
cerned relates to goods declared for a customs procedure
which entails the obligation to pay such duty, the customs
authorities shall, at that person’s request, grant deferment
of payment of that amount under the conditions laid down
in Articles 225, 226 and 227.
Article 225
The granting of deferment of payment shall be conditional
on the provision of security by the applicant.
In addition, the granting of deferment of payment may
give rise to the charging of incidental expenses for the
opening of files or for services rendered.
Article 226
The customs authorities shall decide which of the following
procedures must be used when granting deferment of pay-
ment:
(a) separately in respect of each amount of duty entered
in the accounts under the conditions laid down in thefirst subparagraph of Article 218 (1) or in Article 220
(1);
or2913/92
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90(b) globally in respect of all amounts of duty entered in
the accounts under the conditions laid down in the
first subparagraph of Article 218 (1) during a period
fixed by the customs authorities not exceeding 31
days; or
(c) globally in respect of all amounts of duty forming a
single entry in accordance with the second subpara-
graph of Article 218 (1).
Article 227
1. The period for which payment is deferred shall be 30
days. It shall be calculated as, follows:
(a) where payment is deferred in accordance with Article
226 (a), the period shall be calculated from the day
f o l l o w i n gt h ed a t eo nw h i c ht h ea m o u n to fd u t yi s
entered in the accounts by the customs authorities.
Where Article 219 is applied, the period of 30 days
calculated in accordance with the first subparagraph
shall be reduced by the number of days corresponding
to the period in excess of two days used to enter the
amount in the accounts;
(b) where payment is deferred in accordance with Article
226 (b), the period shall be calculated from the dayfollowing the date on which the aggregation period
expires. It shall be reduced by the number of days
corresponding to half the number of days in the ag-
gregation period;
(c) where payment is deferred in accordance with Article
226 (c), the period shall be calculated from the day
following the expiry date of the period during which
the goods in question were released. It shall be re-
duced by the number of days corresponding to half
the number of days in the period concerned.
2. Where the number of days in the periods referred to
in paragraph 1 (b) and (c) is an odd number, the number
of days to be deducted from the 30-day period pursuant to
paragraph 1 (b) and (c) shall be equal to half the next
lowest even number.
3. T o simplify matters, where the periods referred to in
paragraph 1 (b) and (c) are a calendar week or a calendar
month, Member States may provide that the amount of
duty in respect of which payment has been deferred shall
be paid:
(a) if the period is a calendar week, on the Friday of the
fourth week following that calendar week;
(b) if the period is a calendar month, by the sixteenth day
of the month following that calendar month.2913/92
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91Article 228
1. Deferment of payment shall not be granted in respect
of amounts of duty which, although relating to goods en-
tered for a customs procedure which entails the obligation
to pay such duty, are entered in the accounts in accord-
ance with the provisions in force concerning acceptance of
incomplete declarations, because the declarant has not, by
the time of expiry of the period set, provided the informa-
tion necessary for the definitive valuation of the goods for
customs purposes or has not supplied the particulars or the
document missing when the incomplete declaration was ac-
cepted.
2. However, deferment of payment may be granted in
the cases referred to in paragraph 1 where the amount of
duty to be recovered is entered in the accounts before the
expiry of a period of 30 days from the date on which the
amount originally charged was entered in the accounts or,if it was not entered in the accounts, from the date on
which the declaration relating to the goods in question was
accepted. The duration of the deferment of payment
granted in such circumstances shall not extend beyond the
date of expiry of the period which, pursuant to Article 227,
was granted in respect of the amount of duty originally
fixed, or which would have been granted had the amount
of duty legally due been entered in the accounts when the
goods in question were declared.
Article 229
The customs authorities may grant the debtor payment
facilities other than deferred payment.
The granting of such payment facilities shall:
(a) be conditional on the provision of security. However,
such security need not be required where to require it
would, because of the situation of the debtor, create
serious economic or social difficulties;
(b) result in credit interest being charged over and above
the amount of duty. The amount of such interest shall
be calculated in such a way that it is equivalent to the
amount which would be charged for this purpose on
the national money or financial market of the
currency in which the amount is payable.
The customs authorities may refrain from claiming credit
interest where to claim it would, because of the situation
of the debtor, create serious economic or social difficulties.
Article 230
Whatever the payment facilities granted to the debtor, the
latter may in any case pay all or part of the amount of
duty without awaiting expiry of the period he has been
granted for payment.2913/92
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92Article 231
An amount of duty owed may be paid by a third person
instead of the debtor.
Article 232
1. Where the amount of duty due has not been paid
within the prescribed period:
(a) the customs authorities shall avail themselves of all
options open to them under the legislation in force,
including enforcement, to secure payment of that
amount.
Special provisions may be adopted, in accordance with
committee procedure, in respect of guarantors within
the framework of the transit procedure;
(b) interest on arrears shall be charged over and above
the amount of duty. The rate of interest on arrears
may be higher than the rate of credit interest. It may
not be lower than that rate.
2. The customs authorities may waive collection of in-
terest on arrears:
(a) where, because of the situation of the debtor, it would
be likely to create serious economic or social diffi-
culties;
(b) where the amount does not exceed a level fixed in
accordance with the committee procedure, or
(c) if the duty is paid within five days of the expiry of the
period prescribed for payment.
3. The customs authorities may fix:
(a) minimum periods for calculation of interest;
(b) minimum amounts payable as interest on arrears.
CHAPTER 4
EXTINCTION OF CUSTOMS DEBT
Article 233
Without prejudice to the provisions in force relating to the
time-barring of a customs debt and non-recovery of such adebt in the event of the legally established insolvency of
the debtor, a customs debt shall be extinguished:
(a) by payment of the amount of duty;
(b) by remission of the amount of duty;
(c) where, in respect of goods declared for a customs
procedure entailing the obligation to pay duties:
— the customs declaration is invalidated
,2913/92
82/97 - - - deleted
2913/92 - - - I
93— the goods, before their release, are either seized
and simultaneously or subsequently confiscated,
destroyed on the instructions of the customs
authorities, destroyed or abandoned in accord-
ance with Article 182, or destroyed or irretrieva-
bly lost as a result of their actual nature or of
unforeseeable circumstances or force majeure;
(d) where goods in respect of which a customs debt is
incurred in accordance with Article 202 are seized
upon their unlawful introduction and are simulta-
neously or subsequently confiscated.
In the event of seizure and confiscation, the customs debt
shall, nonetheless for the purposes of the criminal law ap-
plicable to customs offences, be deemed not to have been
extinguished where, under a Member State’s criminal law,
customs duties provide the basis for determining penalties
or the existence of a customs debt is grounds for takingcriminal proceedings.
Article 234
A customs debt, as referred to in Article 216, shall also be
extinguished where the formalities carried out in order to
enable the preferential tariff treatment referred to in Ar-ticle 216 to be granted are cancelled.
CHAPTER 5
REPAYMENT AND REMISSION OF DUTY
Article 235
The following definitions shall apply:
(a) ‘repayment’ means the total or partial refund of im-
port duties or export duties which have been paid;
(b) ‘remission’ means either a decision to waive all or
part of the amount of a customs debt or a decision to
render void an entry in the accounts of all or part of
an amount of import or export duty which has not
been paid.
Article 236
1. Import duties or export duties shall be repaid in so
far as it is established that when they were paid the
amount of such duties was not legally owed or that the
amount has been entered in the accounts contrary to Ar-ticle 220 (2).
Import duties or export duties shall be remitted in so far
as it is established that when they were entered in the ac-
counts the amount of such duties was not legally owed or
that the amount has been entered in the accounts contrary
to Article 220 (2).2913/92
2913/92 - - - I
94No repayment or remission shall be granted when the facts
which led to the payment or entry in the accounts of an
amount which was not legally owed are the result of delib-
erate action by the person concerned.
2. Import duties or export duties shall be repaid or re-
mitted upon submission of an application to the appropri-
ate customs office within a period of three years from the
date on which the amount of those duties was communi-
cated to the debtor.
That period shall be extended if the person concerned pro-
vides evidence that he was prevented from submitting his
application within the said period as a result of unforesee-
able circumstances or force majeure.
Where the customs authorities themselves discover within
this period that one or other of the situations described in
the first and second subparagraphs of paragraph 1 exists,
they shall repay or remit on their own initiative.
Article 237
Import duties or export duties shall be repaid where a cus-
toms declaration is invalidated and the duties have been
paid. Repayment shall he granted upon submission of an
application by the person concerned within the periods laiddown for submission of the application for invalidation of
the customs declaration.
Article 238
1. Import duties shall be repaid or remitted in so far as
it is established that the amount of such duties entered in
the accounts relates to goods placed under the customs
procedure in question and rejected by the importer be-
cause at the point in time referred to in Article 67 they
are defective or do not comply with the terms of the con-
tract on the basis of which they were imported.
Defective goods, within the meaning of the first subpara-
graph, shall be deemed to include goods damaged before
their release.
2. Repayment or remission of import duties shall be
granted on condition that:
(a) the goods have 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;
(b) the goods are exported from the customs territory of
the Community.
At the request of the person concerned, the customs
authorities shall permit the goods to be destroyed
or
to be placed, with a view to re-export, under the ex-
ternal transit procedure or the customs warehousing
procedure or in a free zone or free warehouse,
instead of being exported.2913/92
C1, OJ No L 152, 11. 6. 1997, p. 34
2913/92 - - - I
95For the purposes of being assigned one of the cus-
toms-approved treatments or uses provided for in the
preceding subparagraph, the goods shall be deemed to
be non-Community goods.
3. Import duties shall not be repaid or remitted in re-
spect of goods which, before being declared to customs
declaration, were imported temporarily for testing, unless it
is established that the fact that the goods were defective or
did not comply with the terms of the contract could not
normally have been detected in the course of such tests.
4. Import duties shall be repaid or remitted for the rea-
sons set out in paragraph 1 upon submission of an applica-
tion to the appropriate customs office within twelve
months from the date on which the amount of those duties
was communicated to the debtor.
However, the customs authorities may permit this period
to be exceeded in duly justified exceptional cases.
Article 239
1. Import duties or export duties may be repaid or re-
mitted in situations other than those referred to in Articles
236, 237 and 238:
— to be determined in accordance with the procedure of
the committee;
— resulting from circumstances in which no deception or
obvious negligence may be attributed to the person
concerned. The situations in which this provision may
be applied and the procedures to be followed to that
end shall be defined in accordance with the commit-
tee procedure. Repayment or remission may be made
subject to special conditions.
2. Duties shall be repaid or remitted for the reasons set
out in paragraph 1 upon submission of an application to
the appropriate customs office within 12 months from the
date on which the amount of the duties was communicated
to the debtor.
However, the customs authorities may permit this period
to be exceeded in duly justified exceptional cases.
Article 240
Import or export duties shall be repaid or remitted under
the conditions laid down in this chapter only if the amount
to be repaid or remitted exceeds an amount fixed in ac-
cordance with the procedure of the committee.
However, the customs authorities may also grant an ap-
plication for repayment or remission in respect of a lower
amount.2913/92
2913/92 - - - I
96Article 241
Repayment by the competent authorities of amounts of im-
port duties or export duties or of credit interest or interest
on arrears collected on payment of such duties shall not
give rise to the payment of interest by those authorities.
However, interest shall be paid:
— where a decision to grant a request for repayment is
not implemented within three months of the date of
adoption of that decision,
— where national provisions so stipulate.
The amount of such interest shall be calculated in such a
w a yt h a ti ti se q u i v a l e n tt ot h ea m o u n tw h i c hw o u l db e
charged for this purpose on the national money or finan-
cial market.
Article 242
Where a customs debt has been remitted or the correspon-
ding amount of duty repaid in error, the original debt shall
again become payable. Any interest paid under Article 241
must be reimbursed.
TITLE VIII
APPEALS
Article 243
1. Any person shall have the right to appeal against
decisions taken by the customs authorities which relate to
the application of customs legislation, and which concern
him directly and individually.
Any person who has applied to the customs authorities for
a decision relating to the application of customs legislation
and has not obtained a ruling on that request within the
period referred to in Article 6 (2) shall also be entitled toexercise the right of appeal.
The appeal must be lodged in the Member State where
the decision has been taken or applied for.
2 . T h er i g h to fa p p e a lm a yb ee x e r c i s e d :
(a) initially, before the customs authorities designated for
that purpose by the Member States;
(b) subsequently, before an independent body, which may
be a judicial authority or an equivalent specialized
body, according to the provisions in force in the
Member States.
Article 244
The lodging of an appeal shall not cause implementation
of the disputed decision to be suspended.2913/92
2913/92 - - - I
97The customs authorities shall, however, suspend imple-
mentation of such 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.
Where the disputed decision has the effect of causing im-
port duties or export duties to be charged, suspension of
implementation of that decision shall be subject to the
existence or lodging of a security. However, such security
need not be required where such a requirement would be
likely, owing to the debtor’s circumstances, to cause serious
economic or social difficulties.
Article 245
The provisions for the implementation of the appeals pro-
cedure shall be determined by the Member States.
Article 246
This title shall not apply to appeals lodged with a view to
the annulment or revision of a decision taken by the cus-
toms authorities on the basis of criminal law.
TITLE IX
FINAL PROVISIONS
CHAPTER 1
CUSTOMS CODE COMMITTEE
Article 247
1. A Customs Code committee, hereinafter called ’the
committee’, composed of representatives of the Member
States with a representative of the Commission as chair-
man, is hereby established.
2. The committee shall adopt its rules of procedure.
Article 248
The committee may examine any question concerning cus-
toms legislation which is raised by its chairman, either on
his own initiative or at the request of a Member State’s
representative.
Article 249
1. The provisions required for the implementation of
this Code, including implementation of the Regulation re-
ferred to in Article 184, except for Title VIII and subject
to Articles 9 and 10 of Council Regulation (EEC) No
2658/87 (1) and to paragraph 4, shall be adopted in accord-
ance with the procedure laid down in paragraphs 2 and 3,
in compliance with the international commitments entered
into by the Community.
(1) OJ No L 256, 7. 9. 1987, p. 1.2913/92
2913/92 - - - I
982. The representative of the Commission shall submit to
the committee a draft of the measures to be taken. The
committee shall deliver its opinion on the draft within a
time limit which the chairman may lay down according to
the urgency of the matter. The opinion shall be delivered
by the majority laid down in Article 148 (2) of the T reaty
in the case of decisions which the Council is required to
adopt on a proposal from the Commission. The votes of
the representatives of the Member States within the com-
mittee shall be weighted in the manner set out in that Ar-
ticle. The chairman shall not vote.
3. (a) The Commission shall adopt the measures envis-
aged if they are in accordance with the opinion
of the committee.
(b) If the measures envisaged are not in accordance
with the opinion of the committee, or if no opin-
ion is delivered, the Commission shall, withoutdelay, submit to the Council a proposal relating
to the provisions to be adopted. The Council
shall act by a qualified majority.
(c) If, on the expiry of a period of three months
from the date of referral to the Council, the
Council has not acted, the proposed measures
shall be adopted by the Commission.
4. The provisions necessary for implementing Articles
11, 12 and 21 shall be adopted by the procedure referred
to in Article 10 of Regulation (EEC) No 2658/87.
CHAPTER 2
LEGAL EFFECTS IN A MEMBER STATE OF MEASURES
TAKEN, DOCUMENTS ISSUED AND FINDINGS MADE IN
A N O T H E RM E M B E RS T A T E
Article 250
Where a customs procedure is used in several Member
States,
— the decisions, identification measures taken or agreed
on, and the documents issued by the customs author-
ities of one Member State shall have the same legal
effects in other Member States as such decisions,
measures taken and documents issued by the customs
authorities of each of those Member States;
— the findings made at the time controls are carried out
by the customs authorities of a Member State shall
h a v et h es a m ec o n c l u s i v ef o r c ei nt h eo t h e rM e m b e r
States as the findings made by the customs authorities
of each of those Member States.2913/92
2913/92 - - - I
99CHAPTER 3
OTHER FINAL PROVISIONS
Article 251
1. The following Regulations and Directives are hereby
repealed:
— Council Regulation (EEC) No 802/68 of 27 June
1968 on the common definition of the concept of the
origin of goods (1), as last amended by Regulation
(EEC) No 456/91 (2);
— Council Regulation (EEC) No 754/76 of 25 March
1976 on the customs treatment applicable to goodsreturned to the customs territory of the Commun-
ity (
3), as last amended by Regulation (EEC) No
1147/86 (4);
— Council Regulation (EEC) No 2779/78 of 23 No-
vember 1978 on the procedure for applying the Euro-
pean unit of account (EUA) to legal acts adopted in
the customs sphere (5), as amended by Regulation
(EEC) No 289/84 (6);
— Council Regulation (EEC) No 1430/79 of 2 July 1979
on the repayment or remission of import or export
duties (7), as last amended by Regulation (EEC) No
1854/89 (8);
— Council Regulation (EEC) No 1697/79 of 24 July
1979 on the post-clearance recovery of import duties
or export duties which have not been required of the
person liable for payment on goods entered for a cus-
toms procedure involving the obligation to pay such
duties (9), as last amended by Regulation (EEC) No
1854/89 (10);
— Council Directive 79/695/EEC of 24 July 1979 on the
harmonization of procedures for the release of goods
for free circulation (11), as last amended by Directive
90/504/EEC (12);
— Council Regulation (EEC) No 1224/80 of 28 May
1980 on the valuation of goods for customs pur-
poses (13), as last amended by the Regulation (EEC)
No 4046/89 (14);
(1) OJ No L 148, 28. 6. 1968, p. 1.
(2) OJ No L 54, 28. 2. 1991, p. 4.
(3) OJ No L 89, 2. 4. 1976, p. 1.
(4) OJ No L 105, 22. 4. 1986, p. 1.
(5) OJ No L 333, 30. 11. 1978, p. 5.
(6) OJ No L 33, 4. 2. 1984, p. 2.
(7) OJ No L 175, 12. 7. 1979, p. 1.
(8) OJ No L 186, 30. 6. 1989, p. 1.
(9) OJ No L 197, 3. 8. 1979, p. 1.
(10) OJ No L 186, 30. 6. 1989, p. 1.
(11) OJ No L 205, 13. 8. 1979, p. 19.
(12) OJ No L 281, 12. 10. 1990, p. 28.
(13) OJ No L 134, 31. 5. 1980, p. 1.
(14) OJ No L 388, 30. 12. 1989, p. 242913/92
2913/92 - - - I
100— Council Directive 81/177/EEC of 24 February 1981
on the harmonization of procedures for the export of
Community goods (1), as last amended by Regulation
(EEC) No 1854/89 (2);
— Council Regulation (EEC) No 3599/82 of 21 De-
cember 1982 on temporary importation arrange-
ments (3), as last amended by Regulation (EEC) No
1620/85 (4);
— Council Regulation (EEC) No 2763/83 of 26 Sep-
tember 1983 on arrangements permitting goods to be
processed under customs control before being put
into free circulation (5), as last amended by Regula-
tion (EEC) No 720/91 (6);
— Council Regulation (EEC) No 2151/84 of 23 July
1984 on the customs territory of the Community (7),
as last amended by the Act of Accession of Spain and
Portugal;
— Council Regulation (EEC) No 1999/85 of 16 July
1985 on inward processing (SIC! inward-processing)
relief arrangements (8);
— Council Regulation (EEC) No 3632/85 of 12 De-
cember 1985 defining the conditions under which a
person may be permitted to make a customs declar-
ation (9);
— Council Regulation (EEC) No 2473/86 of 24 July
1986 on outward processing (SIC! outward-proces-
sing) relief arrangements and the standard exchange
system (10);
— Council Regulation (EEC) No 2144/87 of 13 July
1987 on customs debt (11), as last amended by Re-
gulation (EEC) No 4108/88 (12);
— Council Regulation (EEC) No 1031/88 of 18 April
1988 determining the persons liable for payment of a
customs debt (13), as last amended by Regulation
(EEC) No 1716/90 (14);
— Council Regulation (EEC) No 1970/88 of 30 June
1988 concerning triangular traffic under the outward
processing (SIC! outward-processing) relief arrange-
ments and the standard exchange system (15);
(1) OJ No L 83, 30. 3. 1981, p. 40.
(2) OJ No L 186, 30. 6. 1989, p. 1.
(3) OJ No L 376, 31. 12. 1982, p. 1.
(4) OJ No L 155, 14. 6. 1985, p. 54.
(5) OJ No L 272, 5. 10. 1985, p. 1.
(6) OJ No L 78, 26. 3. 1991, p. 9.
(7) OJ No L 197, 27. 7. 1984, p. 1.
(8) OJ No L 188, 20. 7. 1985, p. 1.
(9) OJ No L 350, 27. 12. 1985, p. 1.
(10) OJ No L 212, 2. 8. 1986, p. 1.
(11) OJ No L 201, 22. 7. 1987, p. 15.
(12) OJ No L 361, 29. 12. 1988, p. 2.
(13) OJ No L 102, 21. 4. 1988, p. 5.
(14) OJ No L 160, 26. 6. 1990, p. 6.
(15) OJ No L 174, 6. 7. 1988, p. 1.2913/92
2913/92 - - - I
101— Council Regulation (EEC) No 2503/88 of 25 July
1988 on customs warehouses (1), as amended by Re-
gulation (EEC) No 2561/90 (2);
— Council Regulation (EEC) No 2504/88 of 25 July
1988 on freezones (SIC! free zones) and free ware-
houses (3), as amended by Regulation (EEC) No
1604/92 (4);
— Council Regulation (EEC) No 4151/88 of 21 De-
cember 1988 laying down the provisions applicable to
goods brought into the customs territory of the Com-
munity (5);
— Council Regulation (EEC) No 1854/89 of 14 June
1989 on the entry in the accounts and terms of pay-
ment of the amounts of the import duties or export
duties resulting from a customs debt (6);
— Council Regulation (EEC) No 1855/89 of 14 June
1989 on the temporary importation of means of trans-port (
7);
— Council Regulation (EEC) No 3312/89 of 30 October
1989 on the temporary importation of containers (8);
— Council Regulation (EEC) No 4046/89 of 21 De-
cember 1989 on the security to be given to ensure
payment of a customs debt (9);
— Council Regulation (EEC) No 1715/90 of 20 June
1990 on the information provided by the customs
authorities of the Member States concerning the
classification of goods in the customs nomencla-
ture (10);
— Council Regulation (EEC) No 2726/90 of 17 Sep-
tember 1990 on Community transit (11) ,
— Council Regulation (EEC) No 717/91 of 21 March
1991 concerning the Single Administrative Docu-
ment (12);
— Council Regulation (EEC) No 719/91 of 21 March
1991 on the use in the Community of TIR carnets
a n dA T Ac a r n e t sa st r a n s i td o c u m e n t s(13).
2. In all Community acts where reference is made to the
Regulations or Directives referred to in paragraph 1, that
reference shall be deemed to refer to this Code.
(1) OJ No L 225, 15. 8. 1988, p. 1.
(2) OJ No L 246, 10. 9. 1990, p. 1.
(3) OJ No L 225, 15. 8. 1988, p. 8.
(4) OJ No L 173, 26. 6. 1992, p. 30.
(5) OJ No L 367, 31. 12. 1988, p. 1.
(6) OJ No L 186, 30. 6. 1989, p. 1.
(7) OJ No L 186, 30. 6. 1989, p. 8.
(8) OJ No L 321, 4. 11. 1989, p. 5.
(9) OJ No L 388, 30. 12. 1989, p. 1.
(10) OJ No L 160, 26. 6. 1990, p. 1.
(11) OJ No L 262, 26. 9. 1990, p. 1.
(12) OJ No L 78, 26. 3. 1991, p. 1.
(13) OJ No L 78, 26. 3. 1991, p. 6.2913/92
82/97 - - - deleted
2913/92 - - - I
102Article 252
1. Articles 141, 142 and 143 of Council Regulation
(EEC) No 918/83 (1) are hereby repealed.
2. Council Regulation (EEC) No 2658/87 (2), as last
amended by Regulation (EEC) No 3492/91 (3), is hereby
amended as follows:
‘(a) Article 8 is hereby amended as follows: The following
words shall be inserted after the word “committee”:
“provided for in Article 247 of the Community Cus-
toms Code”.
(b) The introductory sentence in Article 10 (1) is hereby
amended as follows: “The representative of the Com-
mission shall submit to the committee provided for in
Article 247 of the Community Customs Code a
draft...”.
(c) Articles 7 and 11 are hereby repealed.’
Article 253
This Regulation shall enter into force on the third day fol-
lowing that of its publication in the Official Journal of the
European Communities .
It shall apply from 1 January 1994.
Title VIII shall not apply to the United Kingdom until 1
January 1995.
However, Article 161 and, in so far as they concern re-ex-
portation, Articles 182 and 183 shall apply from 1 January
1993. In so far as the said Articles make reference to
provisions in this Code and until such time as such provi-
sions enter into force, the references shall be deemed to
allude to the corresponding provisions in the Regulations
and Directives listed in Article 251.
Before 1 October 1993, the Council shall, on the basis of a
Commission progress report on discussions regarding the
consequences to be drawn from the monetary conversion
rate used for the application of common agricultural policy
measures, review the problem of trade in goods between
the Member States in the context of the internal market.
This report shall be accompanied by Commission proposals
if any, on which the Council shall take a decision in ac-
cordance with the provisions of the T reaty.
Before 1 January 1998, the Council shall, on the basis of a
Commission report, review this Code with a view to mak-
ing such adaptations as may appear necessary taking into
account in particular the achievement of the internal
market. This report shall be accompanied by proposals, if
any, on which the Council shall take a decision in accord-
ance with the provisions of the T reaty.
(1) OJ No L 105, 23. 4. 1983, p. 1.
(2) OJ No L 256, 7. 9. 1987, p. 1.
(3) OJ No L 328, 30. 11. 1991, p. 80.2913/92