1992R2913 — EN — 19.12.2000 — 002.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COUNCIL REGULATION (EEC)No 2913/92
of 12 October 1992
establishing the Community Customs Code
(OJ L 302, 19.10.1992, p. 1)
Amended by:
Official Journal
No page date
►M1Regulation (EC) No 82/97 of the European Parliament and of the Council
of 19 December 1996L 17 1 21.1.1997
►M2Regulation (EC) No 955/1999 of the European Parliament and of the
Council of 13 April 1999L 119 1 7.5.1999
►M3Regulation (EC) No 2700/2000 of the European Parliament and of the
Council of 16 November 2000L 311 17 12.12.2000
Amended by:
►A1Act of Accession of Austria, Sweden and Finland C241 21 29.8.1994
(adapted by Council Decision 95/1/EC, Euratom, ECSC) L 1 1 1.1.1995
Corrected by:►
C1Corrigendum, OJ L 152, 11.6.1997, p. 34 (2913/92)
►C2Corrigendum, OJ L 179, 8.7.1997, p. 11 (82/97)
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COUNCIL REGULATION (EEC)No 2913/92
of 12 October 1992
establishing the Community Customs Code
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
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 customsauthorities, to assemble in a code the provisions of customs legislation
that are at present contained in a large number of Community
regulations and directives; whereas this task is of fundamentalimportance from the standpoint of the internal market;
Whereas such a Community Customs Code (hereinafter called ‘the
Code’) must incorporate current customs legislation; 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 stillexist with a view to adopting complete Community legislation in thisarea;
Whereas, based on the concept of an internal market, the Code must
contain the general rules and procedures which ensure the implementa-
tion of the tariff and other measures introduced at Community level in
connection with trade in goods between the Community and thirdcountries; whereas it must cover, among other things, the implementa-tion ofcommon agricultural and commercial policy measures taking intoaccount the requirements of these common policies;
Whereas it would appear advisable to specify that this Code is
applicable without prejudice to specific provisions laid down in otherfields; whereas such specific rules may exist or be introduced in thecontext,inter alia , of legislation relating to agriculture, statistics,
commercial policy or own resources;
Whereas, 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 , extensive
powers of control and the said traders a right of appeal; whereas theimplementation of a customs appeals system will require the United
Kingdom to introduce new administrative procedures which cannot be
effected before 1 January 1995;
Whereas in view of the paramount importance of external trade for the
Community, customs formalities and controls should be abolished or atleast kept to a minimum;
Whereas it is important to guarantee the uniform application of this
Code and to provide, to that end, for a Community procedure which
enables the procedures for its implementation to be adopted within asuitable time; whereas a Customs Code Committee should be set up inorder to ensure close and effective cooperation between the MemberStates 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 toaffect adversely the General Budget of the European Communities,1992R2913 — EN — 19.12.2000 — 002.001 — 2
(1) OJ No C 128, 23. 5. 1990, p. 1.
(2) OJ No C 72, 18. 3. 1991, p. l76 and Decision of 16 September 1992 (not yet
published in the Official Journal).
(3) OJ No C 60, 8. 3. 1991, p. 5.
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HAS ADOPTED THIS REGULATION:
TITLE 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 shallapply, without prejudice to special rules laid down in other fields
— to trade between the Community and third countries,
— to goods covered by the Treaty establishing the European Coal and
Steel Community, the Treaty establishing the European EconomicCommunity or the Treaty establishing the European Atomic EnergyCommunity.
Article 2
1. Save as otherwise provided, either under international conventions
or customary practices of a limited geographic and economic scope orunder autonomous Community measures, Community customs rulesshall apply uniformly throughout the customs territory of the Commu-nity.
2. Certain provisions of customs rules may also apply outside the
customs territory of the Community within the framework of either rulesgoverning specific fields or international conventions.
Article 3
1. The customs territory of the Community shall comprise:
— 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, except the Island
of Heligoland and the territory of Büsingen (Treaty of 23 November1964 between the Federal Republic of Germany and the Swiss
Confederation),
— 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 overseas territories
and Saint-Pierre and Miquelon and Mayotte
— the territory of Ireland,
— the territory of the Italian Republic, except the municipalities of
Livigno and Campione d'Italia and the national waters of Lake
Lugano which are between the bank and the political frontier of the
area between Ponte Tresa and Porto Ceresio,
— 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 the Isle of Man.1992R2913 — EN — 19.12.2000 — 002.001 — 3
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2. Although situated outside the territory of the French Republic, the
territory of the Principality of Monaco as defined in the CustomsConvention signed in Paris on 18 May 1963 ( Official Journal of the
FrenchRepublic of 27 September 1963, p. 8679) shall, by virtue of that
Convention, also be considered to be part of the customs territory of theCommunity.
3. The customs territory of the Community shall include the
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 inland maritime waters and the airspace ofthose territories which are not part of the customs territory of theCommunity pursuant to paragraph 1.
Article 4
For the purposes of this Code, the following definitions shall apply:
(1) ‘Person’ means:
— a natural person,
— a legal person,— where the possibility is provided for under the rules in force, an
association of persons recognized as having the capacity toperform 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, centralheadquarters or a permanent business establishment.
(3) ‘Customs authorities’ means the authorities responsible inter 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 authorities
pertaining to customs rules giving a ruling on a particular case,such act having legal effects on one or more specific or identifiable
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within the meaning of Article 12; ◄
(6) ‘Customs status’ means the status of goods as Community 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 imported from countries or territories notforming part of the customs territory of the Community. Goodsobtained from goods placed under a suspensive arrangementshall not be deemed to have Community status in cases ofspecial economic importance determined in accordance with
the committee procedure,
— imported from countries or territories not forming part of the
customs territory of the Community which have been releasedfor free circulation,
— obtained or produced in the customs territory of the Commu-
nity, either from goods referred to in the second indent alone orfrom 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, Community goods shall
lose their status as such when they are actually removed from thecustoms territory of the Community.1992R2913 — EN — 19.12.2000 — 002.001 — 4
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(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 exportation) which apply to specific goods under
the Community provisions in force.
(10) ‘Import duties’ means:
— customs duties and charges having an effect equivalent to
customs duties payable on the importation of goods,
—►
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common agricultural policy or under the specific arrangementsapplicable to certain goods resulting from the processing of
agricultural products.
(11) ‘Export duties’ means:
— customs duties and charges having an effect equivalent to
customs duties payable on the exportation of goods,
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common agricultural policy or under the specific arrangementsapplicable to certain goods resulting 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 customs supervision are observed.
(14) ‘Control by the customs authorities’ means the performance of
specific acts such as examining goods, verifying the existence andauthenticity of documents, examining the acounts (SIC! accounts)
of undertakings and other records, inspecting means of transport,
inspecting luggage and other goods carried by or on persons andcarrying out official inquiries and other similar acts with a view toensuring that customs rules and, where appropriate, otherprovisions applicable to goods subject to customs supervision areobserved.
(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 Commu-
nity;
(d) their destruction;
(e) their abandonment to the Exchequer.
(16) ‘Customs procedure’ means:
(a) release for free circulation;
(b) transit;
(c) customs warehousing;
(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 agiven 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 notification to the
customs authorities, in the manner laid down, of the arrival ofgoods at the customs office or at any other place designated orapproved by the customs authorities.1992R2913 — EN — 19.12.2000 — 002.001 — 5
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(20) ‘Release of goods’ means the act whereby the customs authorities
make goods available for the purposes stipulated by the customsprocedure under which they are placed.
(21) ‘Holder of the procedure’ means the person on whose behalf the
customs declaration wasmade or the person to whomthe rights andobligations of the abovementioned person in respect of a customsprocedure 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 either the procedure referred to in
Articles 247 and 247a, or in Articles 248 and 248a.
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), anyperson may appoint a representative in his dealings with the customsauthorities to perform the acts and formalities laid down by customsrules.
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! representative) shall
act in his own name but on behalf of another person.
A 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 carrying 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 Community.
4. A representative must state that he is acting on behalf of the person
represented, specify whether the representation 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 onbehalf of another person without being empowered to do so shall bedeemed to be acting in his own name and on his own behalf.
5. The customs authorities may require any person stating that he is
acting in the name of or on behalf of another person to produce evidenceof his powers to act as a representative.1992R2913 — EN — 19.12.2000 — 002.001 — 6
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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 shallsupply all the information and documents required by those authoritiesin order to take a decision.
2. Such decision shall be taken and notified to the applicant 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 accordance with the existingprovisions, starting on the date on which the said request is received bythe customs authorities. 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 soinform 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 ruling on
the request.
3. Decisions adopted by the customs authorities in writing which
either reject requests or are detrimental to the persons to whom they areaddressed shall set out the grounds on which they are based. They shall
refer to the right of appeal provided for in Article 243.
4. Provision may be made for the first sentence of paragraph 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 enforceable 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
— such decision could not have been taken on the basis 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 down for its issue were not or are no longer
fulfilled.
2. A decision favourable to the person concerned may be revoked
where the person to whom it is addressed fails to fulfil an obligationimposed 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 exceptional cases where thelegitimate interests of the person to whom the decision is addresed (SIC!1992R2913 — EN — 19.12.2000 — 002.001 — 7
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addressed) so require, 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 reasonsunconnected with customs legislation.
Section 3
Information
Article 11
1. Any person may request information concerning the application of
customs legislation from the customs authorities.
Such a request may be refused where it does not relate to an 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, inparticular as a result of analyses or expert reports on goods, or the returnof the goods to the applicant, he may be charged the relevant amount.
Article 12
1. The customs authorities shall issue binding tariff information or
binding origin information on written request, acting in accordance withthe committee procedure.
2. Binding tariff information or binding origin information shall be
binding on the customs authorities as against the holder of theinformation only in respect of the tariff classification or determinationof 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 the date on which the information was
supplied by them.
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 circumstances
determining the acquisition of origin correspond in every respect tothe goods and the circumstances 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 from Article 8, it shall be annulled where it is
based on inaccurate 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 information no longer
conforms to the law laid down thereby;
(ii) where it is no longer compatible with the interpretation of one
of the nomenclatures referred to in Article 20 (6):
— at Community level, by reason of amendments to the
explanatory notes to the combined nomenclature or by ajudgment of the Court of Justice of the EuropeanCommunities,1992R2913 — EN — 19.12.2000 — 002.001 — 8
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— at international level, by reason of a classification opinion
or an amendment of the explanatory notes to theNomenclature of the Harmonized Commodity Description
and Coding System, adopted by the World Customs
Organization established in 1952 under the name ‘theCustoms Cooperation Council’;
(iii) where it is revoked or amended in accordance with Article 9,
provided that the revocation or amendment is notified to theholder.
The date on which binding information ceases to be valid for the
cases cited in (i) and (ii)shall be the date of publication of the said
measures or, in the case of international measures, the date of the
Commission communication in the ‘C’ series of the OfficialJournal
ofthe EuropeanCommunities ;
(b) in the case of origin information:
(i) where a regulation is adopted or an agreement is concluded by
the Community and the information 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 EuropeanCommunities,
— at international level, the Agreement on Rules of Origin
established in the World Trade Organization (WTO) or withthe explanatory notes or an origin opinion adopted for theinterpretation 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 theabovementioned measures are published or, in the case of
international measures, the date shown in the Commission commu-
nication in the ‘C’ series of the Official Journal of the European
Communities .
6. The holder of binding information which ceases to be valid
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C2pursuant to paragraph 5 (a) (ii) or (iii) or (b) (ii) or (iii) ◄may
still use that information for a period of six months from the date ofpublication or notification, provided that he concluded binding contracts
for the purchase or sale of the goods in question, on the basis of the
binding information, before that measure was adopted. However, in thecase of products for which an import, export or advance-fixingcertificate is submitted when customs formalities are carried out, theperiod of six months is replaced by the period of validity of thecertificate.
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 binding informa-
tion 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 informationconcerned.
In addition, in exceptional cases where the smooth operation of the
arrangements laid down under the common agricultural policy may bejeopardized, it may be decided to derogate from paragraph 6, inaccordance with the procedure laid down in Article 38 of CouncilRegulation No 136/66/EEC of 22 September 1966 on the establishment1992R2913 — EN — 19.12.2000 — 002.001 — 9
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of a common organization of the market in oils and fats(1) and in the
corresponding Articles in other regulations on the common organizationof markets.’
Section 4
Other provisions
Article 13
The customs authorities may, in accordance with the conditions laid
down by the provisions in force, carry out all the controls they deemnecessary to ensure that customs legislation is correctly applied.
Article 14
For the purposes of applying customs legislation, any person directly or
indirectly involved in the operations concerned for the purposes of tradein goods shall provide the customs authorities whith (SIC! with) all therequisite 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; thecommunication of information shall be permitted where the customsauthorities may be obliged or authorized to do so pursuant to theprovisions 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 ofthe 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, fromthe end of the year in which the declarations for release for freecirculation 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 theyear 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 customs 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), second sentence,
where a check carried out by the customs authorities in respect of acustoms debt shows that the relevant entry in the accounts has to be
corrected, the documents shall be kept beyond the time limit provided
for in the first paragraph for a period sufficient to permit the correctionto be made and checked.1992R2913 — EN — 19.12.2000 — 002.001 — 10
(1) OJ No 172, 30. 9. 1966, p. 3025/66. Regulation as last amended by
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Article 17
Where a period, date or time limit is laid down pursuant to customs
legislation for the purpose of applying legislation, such period shall notbe extended and such date or time limit shall not be deferred unlessspecific provision is made in the legislation concerned.
Article 18
1. The value of the ecu in national currencies to be applied for the
purposes of determining the tariff classification 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 daybefore the 15th of that same month, the latter rate shall apply from the15th until the end of the month in question.
2. The value of the ecu in national currencies to be applied within the
framework of customs legislation in cases other than those referred to inparagraph 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
EuropeanCommunities on the first working day of October, with effect
from 1 January of the following year. If no rate is available for aparticular national currency, the rate applicable to that currency shall bethat obtaining on the last day for which a rate was published in theOfficial JournaloftheEuropeanCommunities .
3. The customs authorities may round up or down the sum resulting
from the conversion into their national currency of an amount expressedin 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 national-currency
value of an amount expressed in ecus if, at the time of the annualadjustment provided for in paragraph 2, the conversion of that amount,
prior to the abovementioned rounding-off, results in a variation of less
than 5 % in the national-currency value or a reduction in that value.
Article 19
The procedure of the Committee shall be used to determine in which
cases and under which conditions the application of customs legislationmay be simplified.
TITLE II
FACTORS ON THE BASIS OF WHICH IMPORT DUTIES OR
EXPORT DUTIES AND THE OTHER MEASURES PRESCRIBED
IN RESPECT OF TRADE IN GOODS ARE APPLIED
CHAPTER 1
CUSTOMS TARIFF OF THE EUROPEAN COMMUNITIES AND TARIFF
CLASSIFICATION OF GOODS
Article 20
1. Duties legally owed where a customs debt is incurred shall be
based on the Customs Tariff of the European Communities.
2. The other measures prescribed by Community provisions
governing specific fields relating to trade in goods shall, whereappropriate, be applied according to the tariff classification of thosegoods.1992R2913 — EN — 19.12.2000 — 002.001 — 11
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3. The Customs Tariff 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 totrade in goods;
(c) the rates and other items of charge normally applicable to goods
covered by the combined nomenclature as regards:
— customs duties; and,
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common agricultural policy or under the specific arrangements
applicable to certain goods resulting from the processing ofagricultural products.
(d) the preferential tariff measures contained in agreements which the
Community has concluded with certain countries or groups of
countries and which provide 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 reduction in or
relief from import duties chargeable on certain goods;
(g) other tariff measures provided for by other Community 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'srequest instead of those provided for in subparagraph (c) where thegoods 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 volume 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 Commission.
6. The tariff classification of goods shall be the determination,
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 subdivi-
sions to it, and which is established by Community provisionsgoverning specific fields with a view to the application of measuresother 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 conditionslaid down in accordance with the committee procedure. Where anauthorization is required Articles 86 and 87 shall apply.
2. For the purposes of paragraph 1, the expression ‘favourable tariff
treatment’ means a reduction in or suspension of an import duty asreferred to in Article 4 (10), even within the framework of a tariff quota.1992R2913 — EN — 19.12.2000 — 002.001 — 12
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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:
(a) applying the Customs Tariff of the European Communities with the
exception of the measures referred to in Article 20 (3) (d) and (e);
(b) applying measures other than tariff measures established by
Community provisions governing specific fields relating to tradein 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 thecountry concerned and flying the flag of that country;
(g) goodsobtained or produced on board factory shipsfrom the products
referred to in subparagraph (f) originating in that country, provided
that such factory ships are registered or recorded in that country andfly 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 forthe recovery of raw materials;
(j) goodswhich are produced therein exclusively from goodsreferred 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.
Article 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 processing or working in an under-taking equipped for that purpose and resulting in the manufacture of anew product or representing an important stage of manufacture.
Article 25
Any processing or working in respect of which it is established, or in
respect of which the facts as ascertained justify the presumption, that itssole object was to circumvent the provisions applicable in theCommunity to goods from specific countries shall under no circum-stances be deemed to confer on the goods thus produced the origin of thecountry where it is carried out within the meaning of Article 24.1992R2913 — EN — 19.12.2000 — 002.001 — 13
▼B
Article 26
1. Customs legislation or other Community legislation governing
specific fields may provide that a document must be produced as proofof the origin of goods.
2. Notwithstanding the production of that document, the customs
authorities may, in the event of serious doubts, require any additionalproof to ensure that the indication of origin does comply with the ruleslaid down by the relevant Community legislation.
Section 2
Preferential origin of goods
Article 27
The rules on preferential origin shall lay down the conditions governing
acquisition of origin which goods must fulfil in order to benefit from themeasures referred to in Article 20(3)(d)or (e).
Those rules shall:
(a) in the case of goods covered by the agreements referred 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), bedetermined in accordance with the committee procedure.
CHAPTER 3
VALUE OF GOODS FOR CUSTOMS PURPOSES
Article 28
The provisions of this Chapter shall determine the customs value for the
purposes of applying the Customs Tariff of the European Communitiesand non-tariff measures laid down by Community provisions governingspecific fields relating 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 soldfor export to the customs territory of the Community, adjusted, wherenecessary, in accordance 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 restrictions which:
— 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 determined with respectto 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 theseller, unless an appropriate adjustment can be made in accordance
with Article 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 customspurposes under paragraph 2.
2. (a) In determining whether the transaction value is acceptable for the
purposes of paragraph 1, the fact that the buyer and the seller arerelated shall not in itself be sufficient grounds for regarding thetransaction value as unacceptable. Where necessary, the circum-stances surrounding the sale shall be examined and the1992R2913 — EN — 19.12.2000 — 002.001 — 14
▼B
transaction value shall be accepted provided that the relationship
did not influence the price. If, in the light of information providedby 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 heshall be given a reasonable opportunity to respond. If thedeclarant so requests, the communication of the grounds shall bein writing.
(b) In a sale between related persons, the transaction value shall be
accepted and the goods valued in accordance with paragraph 1wherever the declarant demonstrates that such value closelyapproximates to one of the following occurring at or about the
same time:
(i) the transaction value in sales, between buyers 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 commercial levels, quantity levels,
the elements enumerated in Article 32 and costs incurred by the
seller in sales in which he and the buyer are not related and wheresuch costs are not incurred by the seller in sales in which he andthe buyer are 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 saidsubparagraph.
3. (a) The price actually paid or payable is the total payment made or to
be made by the buyer to or for the benefit of the seller for the
imported goods and includes all payments made or to be made asa condition of sale of the imported goods by the buyer to theseller or by the buyer to a third party to satisfy an obligation ofthe seller. The payment need not necessarily take the form of atransfer of money. Payment may be made by way of letters of
credit or negotiable instrument and may be made directly or
indirectly.
(b) Activities, including marketing activities, undertaken by the
buyer on his own account, other than those for which an
adjustment is provided in Article 32, are not considered to be an
indirect payment to the seller, even though they might beregarded as of benefit to the seller or have been undertaken byagreement with the seller, and their cost shall not be added to theprice 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 sequentially through subparagraphs(a), (b), (c) and (d) of paragraph 2 to the first subparagraph under whichit can be determined, subject to the proviso that the order of applicationof subparagraphs (c) and (d) shall be reversed if the declarant so
requests; it is only when such value cannot be determined under a
particular subparagraph that the provisions of the next subparagraph in asequence 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 export 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 goodsbeing valued;1992R2913 — EN — 19.12.2000 — 002.001 — 15
▼B
(c) the value based on the unit price at which the imported goods for
identical or similar imported goods are sold within the Communityin the greatest aggregate quantity to persons not related to the
sellers;
(d) the computed value, consisting of the sum of:
— the cost or value of materials and fabrication or other processing
employed in producing the imported goods,
— an amount for profit and general expenses equal to that usually
reflected in sales of goods of the same class or kind as the goodsbeing valued which are made by producers in the country ofexportation for export to the Community,
— the cost or value of the items referred to in Article 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 determined, on the basis of dataavailable 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 Tariffs and Trade ►
M1of 1994◄
— Article VII of the General Agreement on Tariffs and Trade ►M1of
1994◄
— the provisions of this chapter.
2. No customs value shall be determined under paragraph 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 customs 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.
Article 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 commissions,
(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 materials;
(b) the value, apportioned as appropriate, of the following goods and
services where supplied directly or indirectly by the buyer free ofcharge or at reduced cost for 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,1992R2913 — EN — 19.12.2000 — 002.001 — 16
▼B
(iii) materials consumed in the production of the imported goods,
(iv) engineering, development, artwork, design work, and plans and
sketches undertaken elsewhere than in the Community andnecessary 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 indirectly, as a condition of sale of
the goods being valued, to the extent that such royalties and fees arenot included in the price actually paid or payable;
(d) the value of any part of the proceeds of any subsequent 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 imported 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.
2. 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 or payable in
determining the customs value except as provided 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 thepurchase of the goods being valued.
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 payablefor the imported goods in determining the customs value; and
(b) payments made by the buyer for the right to distribute or resell the
imported goods shall not be added to the price actually paid orpayable for the imported goods if such payments are not a conditionof 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 thecustoms 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, maintenance or
technical assistance, undertaken after importation of imported goods
such as industrial plant, machinery 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 demonstrate that:
— such goods are actually sold at the price declared as the price
actually paid or payable, and
— the claimed rate of interest does not exceed the level for such
transactions prevailing in the country where, and at the timewhen, 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 Community by reason
of the importation or sale of the goods.1992R2913 — EN — 19.12.2000 — 002.001 — 17
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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 indata processing (SIC! data-processing) equipment and bearing data orinstructions.
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 authorities competent in the matter.
Such rate shall reflect as effectively as possible the current value of such
currency in commercial transactions in terms of the currency of suchMember State and shall apply during such period as may be determinedin 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 procedure 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 determined under simplified rules drawn up
for the whole Community in accordance with the committee procedure.
TITLE 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 Community shall,
from the time of their entry, be subject to customs supervision. Theymay 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 appropriate, 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 Community 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 instructions, if any:
(a) to the customs office designated by the customs authorities or to any
other place designated or approved by those authorities; or,1992R2913 — EN — 19.12.2000 — 002.001 — 18
▼M3
▼B
▼B
(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 landfrontier between a Member State and a third country.
2. Any person who assumes responsibility for the carriage of goods
after they have been brought into the customs territory of theCommunity, 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 territory of the
Community, may be subject to the control of the customs authority of a
Member State under the provisions in force, as a result of interalia an
agreement concluded between that Member State and a third country,shall be treated in the same way as goods brought into the customsterritory of the Community.
4. Paragraph 1 (a) shall not preclude implementation of any
provisions in force with respect to tourist traffic, frontier traffic, postaltraffic or traffic of negligible economic importance, on condition thatcustoms supervision and customs control possibilities are not therebyjeopardized.
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, providedthat carriage has been effected by a direct route and by regular airservice or shipping line without a stop outside Community customsterritory.
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 the Member States withouthaving 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, theperson bound by that obligation or any other person acting in his placeshall inform the customs authorities of the situation without delay.
Where the unforeseeable circumstances or force majeure do not result in
total loss of the goods, the customs authorities shall also be informed oftheir 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, theperson bringing the vessel or aircraft into the customs territory of theCommunity or any other person acting in his place shall inform thecustoms 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 inparagraph 1 as well as those on board a vessel or aircraft in thecircumstances specified in paragraph 2 and to ensure, where appropriate,that they are subsequently conveyed to a customs office or other placedesignated or approved by the authorities.1992R2913 — EN — 19.12.2000 — 002.001 — 19
▼B
CHAPTER 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 bepresented to customs by the person who brought the goods into the
customs territory of the Community or, if appropriate, bythe person who
assumes responsibility for carriage of the goods following 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, be examined or samples may betaken, in order that they may be assigned a customs-approved treatmentor use. Such permission shall be granted, on request, to the personauthorized 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 following the day on which the goods are presented tocustoms.
Article 44
1. The summary declaration shall be made on a form corresponding
to the model prescribed by the customs authorities. However, thecustoms authorities may permit the use, as a summary declaration, ofany commercial or official document which contains the particulars
necessary for identification of the goods.
2. The summary declaration shall be lodged by:
(a) the person who brought the goods into the customs territory of the
Community or by any person who assumes responsibility forcarriage of the goods following such entry; or
(b) the person in whose name the personsreferred to in subparagraph (a)
acted.
Article 45
Without prejudice to the provisions governing goods imported 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 jeopardize customs supervision of thegoods, where, prior to the expiry of the period referred to in Article 43the formalities necessary for the goods to be assigned a customs-approved treatment or use are carried out.1992R2913 — EN — 19.12.2000 — 002.001 — 20
▼B
Article 46
1. Goods shall be unloaded or transhipped from the means of
transport carrying them solely with the permission of the customsauthorities in places designated or approved by those customsauthorities.
However, such permission shall not be required in the event of the
imminent danger necessitating the immediate unloading of all or part ofthe goods. In that case, the customs authorities shall be informedaccordingly forthwith.
2. For the purpose of inspecting goods and the means of transport
carrying them, the customs authorities may at any time require goods tobe 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 assigned a
customs-approved treatment or use authorized for such non-Communitygoods.
Article 49
1. Where goods are covered by a summary declaration, the
formalities necessary for them to be assigned a customs-approved
treatment or use must be carried out within:
(a) 45 days from the date on which the summary declaration is lodged
in the case of goods carried by sea;
(b) 20 days from the date on which the summary declaration is lodged
in the case of goods carried otherwise than by sea.
2. Where circumstances so warrant, the customs authorities may set a
shorter period or authorize an extension of the periods referred to inparagraph 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, following such presentation, have
the status of goods in temporary storage. Such goods shall hereinafter bedescribed 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 thoseauthorities.
2. The customs authorities may require the person holding the goods
to provide security with a view to ensuring payment of any customs debtwhich may arise under Articles 203 or 204.
Article 52
Without prejudice to the provisions of Article 42, goods in temporary
storage shall be subject only to such forms ofhandling as are designed to1992R2913 — EN — 19.12.2000 — 002.001 — 21
▼B
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 ofgoods in respect of which the formalities necessary for them to beassigned a customs-approved treatment or use are not initiated within theperiods 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 is under their supervision, until the situation ofthe goods is regularized.
CHAPTER 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 transitprocedure are brought into the customs 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 theCommunity and have been presented to customs in accordance withthe rules governing transit, Article (SIC! Articles) ►
M142◄to 53
shall apply.
CHAPTER 7
OTHER PROVISIONS
Article 56
Where the circumstances so require, the customs authorities may have
goods presented to customs destroyed. The customs authorities shallinform the holder of the goods accordingly. The costs of destroying thegoods 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 havebeen withheld from customs surveillance, they shall take any measuresnecessary, including sale of the goods, in order to regularize theirsituation.
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 destination.
2. Paragraph 1 shall not preclude the imposition of prohibitions or
restrictions justified on grounds of public morality, public policy orpublic security, the protection of health and life of humans, animals or1992R2913 — EN — 19.12.2000 — 002.001 — 22
▼B
plants, the protection of national treasures possessing artistic, historic or
archaeological value or the protection of industrial and commercialproperty.
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 procedure 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 supervision from the time of acceptance of
the customs declaration until such time as they leave the customsterritory of the Community or are destroyed or the customs declarationis invalidated.
Article 60
Insofar (SIC! In so far) as Community customs legislation lays down no
rules on the matter, Member States shall determine the competence ofthe various customs offices situated in their territory, account being
taken, where applicable, 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 committee procedure or whereauthorized 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 acustoms procedure, where such a possibility is provided for by therules adopted in accordance with the committee procedure.
A.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 signedand contain all the particulars necessary for implementation of the
provisions governing the customs procedure for which the goods are
declared.
2. The declaration shall be accompanied by all the documents
required for implementation of the provisions governing the customs
procedure for which the goods are declared.
Article 63
Declarations which comply with the conditions laid down in Article 62
shall be accepted by the customs authorities immediately, provided thatthe 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 them1992R2913 — EN — 19.12.2000 — 002.001 — 23
▼B
presented to the competent customs authority, together with all the
documents which are required to be produced for the application of therules 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 declaration must be made bythat person or on his behalf;
(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 importation;
— 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, orcustomary practices having similar effect, under which nationals ofsuch countries may make customs declarations in the territory of the
Member States in question, subject to reciprocity.
Article 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 beenaccepted by customs. The amendment shall not have the effect ofrendering the declaration applicable to goods other than those itoriginally covered.
However, no amendment shall be permitted where authorization is
requested after the customs authorities:
(a) have informed the declarant that they intend to examine 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 furnishesproof that goods were declared in error for the customs procedurecovered by that declaration or that, as a result of special circumstances,the placing 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 thedeclaration shall not be accepted until after the examination has takenplace.
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 prejudice 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 customs procedure forwhich the goods are declared shall be the date of acceptance of thedeclaration by the customs authorities.1992R2913 — EN — 19.12.2000 — 002.001 — 24
▼B
Article 68
For the verification of declarations which they have accepted, the
customs authorities may:
(a) examine the documents covering the declaration and the documents
accompanying it. The customs authorities may require the declarantto present other documents for the purpose of verifying the accuracyof the particulars contained in the declaration;
(b) examine the goods and take samples for analysis or for detailed
examination.
Article 69
1. Transport of the goods to the places where they are to be examined
and samples are to be taken, and all the handling necessitated by suchexamination or taking of samples, shall be carried out by or under theresponsibility of the declarant. The costs incurred shall be borne by thedeclarant.
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 require the declarant to be present orrepresented when the goods are examined or samples are taken in orderto provide them with the assistance necessary to facilitate such
examination or taking of samples.
3. Provided that samples are taken in accordance with the provisions
in force, the customs authorities shall not be liable for payment of anycompensation in respect thereof but shall bear the costs of their analysisor examination.
Article 70
1. Where only part of the goods covered by a declaration are
examined, the results of the partial examination shall be taken to applyto 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 deemedto constitute a separate declaration.
Article 71
1. The results of verifying the declaration shall be used for the
purposes of applying the provisions governing the customs procedureunder 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 inthe declaration.
Article 72
1. The customs authorities shall take the measures necessary to
identify the goods where identification is required in order to ensure
compliance with the conditions governing the customs procedure for
which the said goods have been declared.
2. Means of identification affixed to the goods or means of transport
shall be removed or destroyed only by the customs authorities or withtheir 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 the1992R2913 — EN — 19.12.2000 — 002.001 — 25
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goods are not subject to any prohibitive or restrictive measures, the
customs authorities shall release the goods as soon as the particulars inthe declaration have been verified or accepted without verification. The
same shall apply where such verification cannot be completed within a
reasonable period of time and the goods are no longer required to bepresent 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 toconstitute a separate declaration.
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 unlessthe customs debt has been paid or secured. However, without prejudiceto paragraph 2, this provision shall not apply to the temporary
importation procedure with partial relief from import duties.
2. Where, pursuant to the provisions governing the customs
procedure for which the goods are declared, the customs authoritiesrequire the provision of a security, the said goods shall not be releasedfor 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 customsauthorities for reasons attributable to the declarant; or,
— the documents which must be produced before the goods can be
placed under the customs procedure requested have not beenproduced; or,
— 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 offormalities and procedures asfar
as possible while ensuring that operations are conducted in a propermanner, the customs authorities shall, under conditions laid down inaccordance with the committee procedure, grant permission for:
(a) the declaration referred to in Article 62 to omit certain 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 thereto;
(b) a commercial or administrative document, accompanied 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 waivethe 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 foridentification of the goods. Where the goods are entered in the records,the date of such entry must be included.1992R2913 — EN — 19.12.2000 — 002.001 — 26
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2. Except in cases to be determined in accordance with the committee
procedure, the declarant shall furnish a supplementary declaration whichmay be of a general, periodic or recapitulative nature.
3. Supplementary declarations and the simplified declarations
referred to in subparagraphs 1 (a), (b) and (c), shall be deemed toconstitute a single, indivisible instrument taking effect on the date ofacceptance of the simplified declarations; in the cases referred to in
subparagraph 1 (c), entry in the records shall have the same legal force
as acceptance of the declaration referred to in Article 62.
4. Special simplified procedures for the Community transit procedure
shall be laid down in accordance with the committee procedure.
B.Other declarations
Article 77
►M31.◄Where the customs declaration is made by means of a
data-processing technique within the meaning of Article 61 (b), or by anoral declaration or any other act within the meaning of Article 61 (c),Articles 62 to 76 shall apply mutatismutandis without prejudice to the
principles set out therein.
2. Where the customs declaration is made by means of a data-
processing technique, the customs authorities may allow accompanyingdocuments referred to in Article 62(2) not to be lodged with thedeclaration. In this case the documents shall be kept at the customsauthorities' disposal.
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 inthe 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 inspec-tions may be carried out at the premises of the declarant, of any otherperson directly or indirectly involved in the said operations in a businesscapacity or of any other person in possession of the said document anddata 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 concernedhave 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 situation, takingaccount of the new information available to them.
Section 2
Release for free circulation
Article 79
Release for free circulation shall confer on non-Community 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 goodsand the charging of any duties legally due.1992R2913 — EN — 19.12.2000 — 002.001 — 27
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Article 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 firstindent of Article 4 (10) and that the rate of duty is reduced after the date
of acceptance of the declaration for release for free circulation but
before the goods are released, the declarant may request application ofthe 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 withits tariff classification for the purpose of drawing up the declarationwould entail a burden of work and expense disproportionate to theimport duties chargeable, the customs authorities may, at the request ofthe declarant, agree that import duties be charged on the whole
consignment on the basis of the tariff 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 reduced or zero
rate of duty on account of their end-use, they shall remain under customs
supervision. Customs supervision shall end when the conditions laiddown 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 goodsfor 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 invalidated after
release►
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(b) the imported duties payable on those goods are repaid or remitted:
— under the inward processing (SIC! inward-processing) procedure
in the form of the drawback system;
or
— in respect of defective goods or goods which fail to comply with
the terms of the contract, pursuant 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;1992R2913 — EN — 19.12.2000 — 002.001 — 28
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— 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 impact’ isused, it
is understood as applying to the following 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 suspensive procedure
and goods which, under the inward processing (SIC! inward-processing)procedure in the form of the drawback system, have undergone theformalities for release for free circulation and the formalities providedfor in Article 125.
3. ‘Goods in the unaltered state’ means import goods which, under
the inward processing (SIC! inward-processing) procedure or the
procedures for processing under customs control, have undergone noform of processing.
Article 85
The use of any customs procedure with economic impact shall be
conditional upon authorization being issued by the customs authorities.
Article 86
Without prejudice to the additional special conditions governing the
procedure in question, the authorization referred to in Article 85 and that
referred to in Article 100 (1) shall be granted only:
— to persons who offer every guarantee necessary for the proper
conduct of the operations;
— where the customs authorities can supervise and monitor the
procedure without having to introduce administrative arrangementsdisproportionate 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 customs authorities
of all factors arising after the authorization was granted which mayinfluence 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 asuspensive arrangement shall be considered as being placed under thesame arrangement.
Article 88
The customs authorities may make the placing of goods under a
suspensive arrangement conditional upon the provision of security inorder to ensure that any customs debt which may be incurred in respectof those goods will be paid.
Special provisions concerning the provision of security may be laid
down in the context of a specific suspensive arrangement.1992R2913 — EN — 19.12.2000 — 002.001 — 29
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Article 89
1. A suspensive arrangement with economic impact shall be
discharged when a new customs-approved treatment or use is assignedeither to the goods placed under that arrangement or to compensating orprocessed 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.
Article 90
The rights and obligations of the holder of a customs procedure with
economic impact may, on the conditions laid down by the customs
authorities, be transferred successively to other persons who fulfil anyconditions 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 movement from one
point to another within the customs territory of the Community of:
(a) non-Community goods, without such goods being subject to import
duties and other charges or to commercial policy measures;
(b) Community goods, in cases and on conditions determined in
accordance with the committee procedure, in order to preventproducts covered by or benefiting from export measures from eitherevading or benefiting unjustifiably from such measures.
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) provided 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 Community 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 ►
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transit 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 Convention between
the Parties to the North Atlantic Treaty 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 movement of goods placed under acustoms procedure with economic impact.
Article 92
1. The external transit procedure shall end and the obligations of the
holder shall be met when the goods placed under the procedure and the1992R2913 — EN — 19.12.2000 — 002.001 — 30
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required documents are produced at the customs office of destination in
accordance with the provisions of the procedure in question.
2. The customs authorities shall discharge the procedure when they
are in a position to establish, on the basis of a comparison of the dataavailable to the office of departure and those available to the customsoffice of destination, that the procedure has ended correctly.
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 customs territory of theCommunity; in such case the operation of that procedure shall besuspended in the territory of the third country.
Article 94
1. 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. The guarantee shall be either:
(a) an individual guarantee covering a single transit operation; or
(b) a comprehensive guarantee covering a number of transit operations
where the principal has been authorised to use such a guarantee bythe customs authorities of the Member State where he is established.
3. The authorisation referred to in paragraph 2(b) shall be granted
only to persons who:
(a) are established in the Community;
(b) are regular users of Community transit procedures or who are known
to the customs authorities to have the capacity to fulfil theirobligations in relation to these procedures, and
(c) have not committed serious or repeated offences against customs or
tax laws.
4. Persons who satisfy the customs authorities that they meet higher
standards of reliability may be authorised to use a comprehensive
guarantee for a reduced amount or to have a guarantee waiver. The
additional criteria for this authorisation shall include:
(a) the correct use of the Community transit procedures during a given
period;
(b) cooperation with the customs authorities, and
(c) in respect of the guarantee waiver, a good financial standing which
is sufficient to fulfil the commitments of the said persons.
The detailed rules for authorisations granted under this paragraph shall
be determined in accordance with the committee procedure.
5. The guarantee waiver authorised in accordance with paragraph 4
shall not apply to external Community transit operations involvinggoods which, as determined in accordance with the committeeprocedure, are considered to present increased risks.
6. In line with the principles underlying paragraph 4, recourse to the
comprehensive guarantee for a reduced amount may, in the case of
external Community transit, be temporarily prohibited by the committeeprocedure as an exceptional measure in special circumstances.
7. In line with the principles underlying paragraph 4, recourse to the
comprehensive guarantee may, in the case of external Community1992R2913 — EN — 19.12.2000 — 002.001 — 31
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transit, be temporarily prohibited by the committee procedure in respect
of goods which, under the comprehensive guarantee, have beenidentified as being subject to large-scale fraud.
Article 95
1. Except in cases to be determined where necessary in accordance
with the committee procedure, no guarantee need be furnished for:
(a) journeys by 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.
2. The cases in which the furnishing of a guarantee in respect of the
carriage of goods on waterways other than those referred to in paragraph(b) may be waived shall be determined in accordance with the
committee procedure.
Article 96
1. The principal shall be the of under (SIC!) the external 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 measuresadopted by the customs authorities to ensure identification;
(b) observance of the provisions relating to the Community transit
procedure.
2. Notwithstanding the principal's obligations under paragraph 1, a
carrier or recipient of goods who accepts goods knowing that they aremoving under Community transit shall also be responsible forproduction 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:
(a) Member States have the right, by bilateral or multilateral
arrangement, to establish between themselves simplified procedures
consistent with criteria to be set according to the circumstances 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
in the territory of another Member State.
3. Simplified procedures established under paragraph 2 shall be
communicated to the Commission.
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 subject to import
duties or commercial policy measures;1992R2913 — EN — 19.12.2000 — 002.001 — 32
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(b) Community goods, where Community legislation governing specific
fields provides that their being placed in a customs warehouse shallattract the application of measures 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 underthe 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 acustoms warehouse shall be determined in accordance with thecommittee 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 procedureor to whom the rights and obligations of such a person have beentransferred.
Article 100
1. Operation of a customs warehouse shall be subject to the issue of
an authorization by the customs authorities, unless the said authoritiesoperate 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 theauthorization, in particular demonstrating that an economic need forwarehousing exists. The authorization shall lay down the conditions foroperating the customs warehouse.
3. The authorization shall be issued only to persons established 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 authoriza-
tion.
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 fulfilling the
obligations arising from the placing of goods under the customswarehousing procedure.1992R2913 — EN — 19.12.2000 — 002.001 — 33
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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 guarantee in connection with the
responsibilities specified in Article 101.
Article 105
The person designated by the customs authorities shall keep stock
records of all the goods placed under the customs warehousingprocedure in a form approved by those authorities. Stock records arenot necessary where a public warehouse is operated by the customsauthorities.
Subject to the application of Article 86 the customs authorities may
dispense with stock records where the responsibilities referred to in
Article 101 (a) and/or (b) lie exclusively with the depositor and thegoods are placed under that procedure on the basis of a writtendeclaration forming part of the normal procedure or an administrativedocument in accordance with Article 76 (1) (b).
Article 106
1. Where an economic need exists and customs supervision is not
adversely affected thereby, the customs authorities may allow:
(a) Community goods other than those referred to in Article 98 (1) (b)
to be stored on the premises of a customs warehouse;
(b) non-Community goods to be processed on the premises of a customs
warehouse under the inward processing (SIC! inward-processing)
procedure, subject to the conditions provided for by that procedure.
The formalities which may be dispensed with in a customswarehouse shall be determined in accordance with the committeeprocedure;
(c) non-Community goods to be processed on the premises of a customs
warehouse under the procedure for processing under customscontrol, subject to the conditions provided for by that procedure.The formalities which may be dispensed with in a customswarehouse shall be determined in accordance with the committeeprocedure.
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 referred to in
paragraph 1 to be entered in the stock records provided for in Article105.
Article 107
Goods placed under the customs warehousing procedure shall be entered
in the stock records provided for in Article 105 as soon as they arebrought into the customs warehouse.
Article 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 inaccordance with the committee procedure.1992R2913 — EN — 19.12.2000 — 002.001 — 34
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Article 109
1. Import goods may undergo the usual forms of handling 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 ifthis is necessary to ensure the smooth operation of the commonorganization of markets.
2. Community goods referred to in Article 98 (1) (b) which are
placed under the customs warehousing procedure and are covered by thecommon agricultural policy may undergo only the forms of handlingexpressly stipulated for such goods.
3. The forms of handling provided for in the first subparagraph of
paragraph 1 and in paragraph 2 must be authorized in advance by the
customs authorities, which shall lay down the conditions under whichthey may take place.
4. The lists of the forms of handling referred to in paragraphs 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 removed from the customswarehouse. Such removal must be authorized in advance by the customsauthorities, who shall stipulate the conditions on which it may takeplace.
While they are outside the customs warehouse the goods may undergo
the forms of handling referred to in Article 109 on the conditions set outtherein.
Article 111
The customs authorities may allow goods placed under the customs
warehousing procedure to be transferred from one customs warehouse to
another.
Article 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 orpayable which includes the cost of warehousing and of preserving goodswhile they remain in the warehouse, such costs need not be included in
the customs 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 nature of the goods, the customsvalue and the quantity to be taken into account in determining theamount 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 committeeprocedure.
3. Where import goods are released for free circulation in accordance
with Article 76 (1) (c), the nature of the goods, the customs value andthe quantity to be taken into account for the purposes of Article 214shall be those applicable 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 goodswere ascertained oraccepted at the time when thegoods were placed under the customs-warehousing procedure, unless thedeclarant requests their application at the time when the customs debt isincurred.1992R2913 — EN — 19.12.2000 — 002.001 — 35
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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 customswarehousing procedure must be exported or be assigned a treatment oruse provided for by the Community legislation governing specific fieldsreferred to in that Article.
D.Inward processing (SIC! inward-processing)
I. General
Article 114
1. Without prejudice to Article 115, the inward processing (SIC!
inward-processing) procedure shall allow the following goods to be usedin the customs territory of the Community in one or more processingoperations:
(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 commercialpolicy 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 compensatingproducts.
2. The following expressions shall have the following meanings:
(a) suspension system: the inward processing (SIC! inward-processing)
relief arrangements as provided for in paragraph 1 (a);
(b) drawback system: the inward processing (SIC! inward-processing)
relief arrangements as provided for in paragraph 1 (b);
(c) processing operations:
— the working of goods, including erecting or assembling 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 with the
committee procedure which are not to be found in thecompensating products, but which allow or facilitate theproduction of those products, even if they are entirely orpartially 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 compensating 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 authorities shall allow:
(a) compensating products to be obtained from equivalent goods;
(b) compensating products obtained from equivalent goods to be
exported from the Community before importation of the importgoods.1992R2913 — EN — 19.12.2000 — 002.001 — 36
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2. Equivalent goods must be of the same quality and have the same
characteristics as the import goods. However, in specific casesdetermined in accordance with the committee procedure, equivalent
goods may be allowed to be at a more advanced stage of manufacture
than the import 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 aimed at prohibiting, imposing certain conditions for or
facilitating recourse to paragraph 1 may be adopted in accordance withthe committee procedure.
5. Where paragraph 1 (b) is applied and the compensating products
would be liable to export duties if they were not being exported or re-
exported under an inward processing (SIC! inward-processing) opera-tion, the holder of the authorization shall provide a security to ensurepayment of the duties should the import goods not be imported withinthe period prescribed.
II. Grant of the authorization
Article 116
The authorization shall be issued at the request of the person 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 authoriza-
tion may be granted to persons established outside the Community
in respect of imports of a non-commercial nature;
(b) where, without prejudice to the use of the goods referred to in the
last indent of Article 114 (2) (c) final indent, the import goods canbe identified in the compensating products or, in the case referred toin Article 115, where compliance with the conditions laid down inrespect of equivalent goods can be verified;
(c) where the inward processing (SIC! inward-processing) procedure
can help create the most favo rable conditions for the export or re-
export of compensating products, provided that the essential
interests of Community producers are not adversely affected(economic conditions). ►
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conditions are deemed to have been fulfilled may be determined inaccordance with the committee procedure. ◄
III. 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 orassigned another customs-approved treatment or use. That period shalltake 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 authorities may grant an extension on
submission of a duly substantiated 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 authorities shall
specify the period within which the non-Community goods must be1992R2913 — EN — 19.12.2000 — 002.001 — 37
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declared for the procedure. That period shall run from the date of
acceptance of the export declaration, relating to the compensatingproducts obtained from the corresponding equivalent goods.
4. Specific time limits may be laid down in accordance with the
committee procedure for certain processing operations 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 determined on the basis of the actual
circumstances in which the processing operation is, or is to be, carriedout.
2. Where circumstances so warrant and, in particular, in the case of
processing operation customarily carried out under clearly definedtechnical conditions involving goods of substantially uniform character-istics and resulting in the production of compensating products ofuniform 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 withthe committee procedure.
Article 121
1. Subject to Article 122, where a customs debt is incurred, the
amount of such debt shall be determined on the basis of the taxation
elements appropriate to the import goodsat the time of acceptance of thedeclaration 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 tariff treatment within tariffquotas or ceilings, they shall be eligible for any preferential tarifftreatment existing in respect 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 committee procedure, to the
extent that they are in proportion to the exported part of the
compensating products not included in that list. However, theholder of the authorization may ask for the duty on thoseproducts to be assessed in the manual (SIC! manner) referred toin Article 121;
— they are subject to charges established under the common
agricultural policy, and provisions adopted in accordance withthe committee procedure so provide;
(b) shall be subject to import duties calculated in accordance with the
rules applicable to the customs procedure in question or to free
zones or free warehouses where they have been placed under asuspensive arrangement 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 than1992R2913 — EN — 19.12.2000 — 002.001 — 38
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processing under customs control, the amount of the import duty
levied shall be at least equal to the amount calculated inaccordance with Article 121;
(c) may be made subject to the rules governing assessment of duty laid
down under the procedure for processing under customs controlwhere the import goods could have been placed under thatprocedure;
(d) shall enjoy favourable tariff treatment owing to the special use for
which they are intended, where provision is made for such treatment
in the case of identical 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 withArticle 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 authorityso authorizes, in accordance with the conditions laid down in theoutward processing (SIC! outward-processing) provisions.
2. Where a customs debt is incurred in respect of reimported
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 accordancewith 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 accordance with the provisions relating to the outwardprocessing (SIC! outward-processing) procedure, on the sameconditions as would have applied had the products exported underthe 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. It shall not,
however, be usable where, at the time the declaration of release for freecirculation is accepted:
— the import goods are subject to quantitative import restrictions,
— a tariff measure within quotas is applied to the import goods,
— the import goods are subject to presentation of an import or export
licence or certificate in the framework of the common agriculturalpolicy, or
— an export refund or tax has been set for the compensating products.
2. Moreover, no reimbursement of import duties under the drawback
system shall be possible if, at the time the export declaration for thecompensating products is accepted, these products are subject topresentation of an import or export licence or certificate in theframework of the common agricultural policy or an export refund ortax has been set for them.
3. Derogations from paragraphs 1 and 2 may be laid down in
accordance with the committee procedure.1992R2913 — EN — 19.12.2000 — 002.001 — 39
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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 release 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), andArticle 129 shall not apply.
Article 127
Temporary exportation of compensating products carried out as
provided for in Article 123 (1) shall not be considered to be exportationwithin 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 import duty to be
repaid or remitted where he can establish to the satisfaction of thecustoms authorities that import goods released for free circulation underthe drawback system in the form of compensating products or goods in
the unaltered state have been either:
— exported, or
— placed, with a view to being subsequently re-exported, under the
transit procedure, the customs-warehousing procedure, the temporaryimportation procedure or the inward-processing procedure (suspen-
sive arrangement), 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-approved treatment
or use referred to in the second indent of paragraph 1, compensatingproducts or goods in the unaltered state shall be considered to be non-Community goods.
3. The period within which the application for repayment must be
made shall be determined in accordance with the committee procedure.
4. Without prejudice to point (b) of Article 122, where compensating
products or goods in the unaltered state placed under a customsprocedure or in a free zone or free warehouse in accordance with
paragraph 1 are released for free circulation, the amount of import duties
repaid or remitted shall be considered to constitute the amount of thecustoms debt.
5. For the purpose of determining the amount of import duties 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 compensatingproducts may qualify for exemption from the export duties to whichidentical products obtained from Community goods instead of importgoods would be liable.1992R2913 — EN — 19.12.2000 — 002.001 — 40
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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 theproducts resulting from such operations to be released for freecirculation at the rate of import duty appropriate to them. Such productsshall be termed processed products.
Article 131
The cases in and specific conditions under which the procedure for
processing under customs control may be used shall be determined inaccordance with the committee procedure.
Article 132
Authorization for processing under customs control shall be granted at
the request of the person who carries out the processing or arranges for itto 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 processed 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 circumvention of the
effect of the rules concerning origin and quantitative restrictionsapplicable to the imported goods;
(e) where the necessary conditions for the procedure to help create or
maintain a processing activity in the Community without adverselyaffecting the essential interests of Community producers of similargoods(economic conditions) are fulfilled. ►
M3The cases in which
the economic conditions are deemed to have been fulfilled may be
determined in accordance with the committee procedure. ◄
Article 134
Article 118 (1), (2) and (4) and Article 119 shall apply mutatismutandis .
Article 135
Where a customs debt is incurred in respect of goods in the unaltered
state or of products that are at an intermediate stage of processing ascompared with that provided for in the authorization, the amount of that
debt shall be determined on the basis of the items of charge elements
appropriate to the import goods at the time of acceptance of thedeclaration relating to the placing of the goods under the procedure forprocessing under customs control.
Article 136
1. Where the import goods qualified for preferential tariff 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 becalculated by applying the rate of duty applicable under that treatment.
2. If the preferential tariff treatment referred to in paragraph 1 in
respect of the import goods is subject to tariff quotas or tariff ceilings,1992R2913 — EN — 19.12.2000 — 002.001 — 41
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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 saidpreferential tariff treatment is applicable to the import goods at the time
of acceptance of the declaration of release for free circulation. In this
case, the quantity of import goods actually used in the manufacture ofthe processed products released for free circulation shall be chargedagainst the tariff quotas or ceilings in force at the time of acceptance ofthe 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 or partial relief from import dutiesand 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 arranges 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 importgoods can be identified.
However, the customs authorities may authorize use of the temporary
importation procedure without ensuring that the goods can be identifiedwhere, in view of the nature of the goods or of the operations to becarried 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 theobjective of authorized use to be achieved.
2. Without prejudice to the special periods laid down in accordance
with Article 141, the maximum period during which goods may remainunder the temporary importation procedure shall be 24 months. The
customs authorities may, however, determine shorter periods with the
agreement of the person concerned.
3. However, where exceptional circumstances so warrant, the
customs authorities may, at the request of the person concerned andwithin reasonable limits, extend the periods referred to in paragraphs 1and 2 in order to permit the authorized use.
Article 141
The case and the special conditions under which the temporary
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 partial relief
from import duties shall be granted in respect of goods which are notcovered by the provisions adopted in accordance with Article 141 orwhich are covered by such provisions but do not fulfil all the conditionslaid downtherein for the grant of temporary importation with total relief.1992R2913 — EN — 19.12.2000 — 002.001 — 42
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2. The list of goods in respect of which the temporary importation
procedure with partial relief from import duties may not be used and theconditions subject to which the procedure may be used shall be
determined 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 fromimport 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 whichwould have been payable on the said goods had they been released forfree circulation on the date on which they were placed under thetemporary 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 beenreleased for free circulation on the date on which they were placed under
the temporary importation procedure, leaving out of account any interest
which may be applicable.
3. Transfer of the rights and obligations deriving from the temporary
importation procedure pursuant to Article 90 shall not mean that thesame relief arrangements must be applied to each of the periods of use tobe 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 samemonth, the holder of the initial authorization shall be liable to pay theamount 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 taxationelements appropriate to those goods at the time of acceptance of thedeclaration of their placing 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 taxation elements
appropriate to the goods in question at the time referred to in Article214.
2. Where, for a reason other than the placing of goods under the
temporary importation procedure with partial relief from import duties, acustoms debt is incurred in respect of goods placed under the saidprocedure, the amount of that debt shall be equal to the differencebetween the amount of duties calculated pursuant to paragraph 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 governing specific fieldsrelating to the standard exchange system laid down in Articles 154 to159 or to Article 123, allow Community goods to be exported
temporarily from the customs territory of the Community in order to
undergo processing operations and the products resulting from thoseoperations to be released for free circulation with total or partial relieffrom import duties.
2. Temporary exportation of Community goods shall entail the
application of export duties, commercial policy measures and otherformalities for the exit of Community goods from the customs territoryof the Community.1992R2913 — EN — 19.12.2000 — 002.001 — 43
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3. The following definitions shall apply:
(a) ‘temporary export goods’ means goods placed under the outward
processing (SIC! outward-processing) procedure;
(b) ‘processing operations’ means the operations referred to in Article
114 (2) (c), first, second and third indents;
(c) ‘compensating products’ means all products resulting from proces-
sing operations;
(d) ‘rate of yield’ means the quantity or percentage of compensating
products obtained from the processing of a given quantity oftemporary 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 circulation with total
relief from import duties by virtue of end use, for as long as theconditions for granting such relief continue to apply,
— whoseexport gives rise to the granting of export refunds orin 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 paragraph 1 may
be determined in accordance with the committee procedure.
II. Grant of the authorization
Article 147
1. Authorization to use the outward processing (SIC! outward-
processing) procedure shall be issued at the request of the person whoarranges for the processing operations 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 originwithin the meaning of Title II, Chapter 2, Section 1, where theprocessing operation consists in incorporating those goods into goodsobtained outside the Community and imported as compensating
products, provided that use of the procedure helps to promote the sale
of export goods without adversely affecting the essential interests ofCommunity producers of products identical or similar to the importedcompensating products.
The cases in which and the arrangements under which the preceding
subparagraph shall apply shall be determined in accordance with thecommittee procedure.
Article 148
Authorization shall be granted only:
(a) to persons established in the Community;
(b) where it is considered that it will be possible to establish that the
compensating products have resulted from processing of thetemporary export goods.
The cases in which derogations from this subparagraph may apply
and the conditions under which such derogations shall apply shall bedetermined in accordance with the committee procedure;
(c) where authorization to use the outward processing (SIC! outward-
processing) procedure is not liable seriously to harm the essentialinterests of Community processors (economic conditions).1992R2913 — EN — 19.12.2000 — 002.001 — 44
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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 ofthe Community. They may extend that 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 compensating products aredeclared for release for free circulation in the name of or on behalf of:
(a) the holder of the authorization, or
(b) any other person established in the Community provided that that
person has obtained the consent of the holder of the authorizationand 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 obligationsrelating 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.
Article 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 dutiesapplicable to the compensating products released for free circulation theamount of the import duties that would be applicable on the same date tothe 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 inquestion on the date of acceptance of the declaration placing them underthe 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 for free circulationof the compensating products.
The value of the temporary export goods shall be that taken into account
for those goods in determining the customs value of the compensatingproducts in accordance with Article 32 (1) (b) (i) or, if the value cannot
be determined in that way, the difference between the customs value of
the compensating products and the processing costs determined byreasonable means.
However,
— certain charges determined in accordance with the committee
procedure shall not be taken into account in calculating the amount
to be deducted;
— where, prior to being placed under the outward processing (SIC!
outward-processing) procedure, the temporary export goods werereleased for free circulation at a reduced rate by virtue of their enduse, and for as long as the conditions for granting the reduced ratecontinue to apply, the amount to be deducted shall be the amount ofimport 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 enduse, that rate shall be taken into account provided that the goodsunderwent operations consistent with such an end-use in the countrywhere the processing operation or last such operation took place.1992R2913 — EN — 19.12.2000 — 002.001 — 45
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4. Where compensating products qualify for a preferential tariff
measure within the meaning of Article 20 (3) (d) or (e) and the measureexists for goods falling within the same tariff classification as the
temporary export goods, the rate of import duty to be taken into account
in establishing the amount to be deducted pursuant to paragraph 1 shallbe that which would apply if the temporary export goods fulfilled theconditions under which that preferential measure may be applied.
5. This Article shall be without prejudice to the application of
provisions, adopted or liable to be adopted in the context of tradebetween 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 released for free circulation with
total relief from import duties where it is established to the satisfaction
of the customs authorities that the goods were repaired free of charge,either because of a contractual or statutory obligation arising from aguarantee or because of a manufacturing 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 freecirculation.
Article 153
Where the purpose of the processing operation is the repair of temporary
export goods and such repair is carried out in return for payment, thepartial relief from import duties provided for in Article 145 shall begranted by establishing 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 ofthose products and taking into account as the customs value an amountequal to the repair costs, provided that those costs represent the onlyconsideration provided by the holder of the authorization and are not
influenced by any links between that holder and the operator.
By way of derogation from Article 151, the committee procedure may
be used to determine the cases in and specific conditions under which
goods may be released for free circulation following an outward-processing operation, with the cost of the processing operation beingtaken as the basis for assessment for the purpose of applying theCustoms Tariff of the European Communities.
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 provisions, the standard exchangesystem shall permit an imported product, hereinafter referred to as a
‘replacement product’, to replace a compensating product.
2. The customs authorities shall allow the standard exchange system
to be used where the processing operation involves the repair of
Community goods other than those subject to the common agriculturalpolicy or to the specific arrangements applicable to certain goodsresulting from the processing of agricultural products.
3. Without prejudice to Article 159, the provisions applicable to
compensating products shall also apply to replacement products.
4. The customs authorities shall, under the conditions they lay down,
permit replacement products to be imported before the temporary exportgoods are exported (prior importation).
In the event of prior importation of a replacement, security shall be
provided to cover the amount of the import duties.1992R2913 — EN — 19.12.2000 — 002.001 — 46
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Article 155
1. Replacement products shall have the same tariff classification, be
of the same commercial quality and possess the same technicalcharacteristics as the temporary export 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 supplied free of charge eitherbecause of a contractual or statutory obligation arising from a guaranteeor 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 months from the date ofacceptance by the customs authorities of the declaration relating to therelease of the replacement products for free circulation.
2. However, where exceptional circumstances so warrant, the
customs authorities may, at the request of the person concerned, extendwithin reasonable limits the period referred to in paragraph 1.
Article 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 ofcharge applicable to the temporary export goods on the date of
acceptance of the declaration placing them under the procedure.
Article 159
Article 147 (2) and Article 148 (b) shall not apply in the context of
standard exchange.
V. Other provision
Article 160
The procedures provided for within the framework of out-ward
processing (SIC! outward-processing) shall also be applicable for thepurposes 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 appropriate, export duties.
2. With the exception of goods placed under the out-ward processing
(SIC! outward-processing) procedure or a transit procedure pursuant toArticle 163, and without prejudice to Article 164, all Community goodsintended for export shall be placed under the export procedure.
3. Goods dispatched to Helgoland shall not be considered to be
exports from the customs territory of the Community.1992R2913 — EN — 19.12.2000 — 002.001 — 47
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4. The case in which and the conditions under which goods leaving
the customs territory of the Community are not subject to an exportdeclaration 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 exporter is established orwhere the goods are packed or loaded for export shipment. Derogationsshall be determined in accordance with the committee procedure.
Article 162
Release for export shall be granted on condition that the goods in
question leave the customs territory of the Community in the samecondition as when the export declaration was accepted.
Section 5
Internal transit
Article 163
1. The internal transit procedure shall, under the conditions laid down
in paragraphs 2 to 4,allow the movement of Community goods from onepoint to another within the customs territory of the Community passingthrough the territory of a third country without any change in theircustoms 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, provided that such
a possibility is provided for in an international agreement;
(b) under cover of a TIR carnet (TIR Convention);
(c) under cover of an ATA carnet ►
M1 ◄used as a
transit 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 agreement between
the States party to the North Atlantic Treaty on the status (SIC!
Status) of their forces (SIC! Forces), signed in London on 19 June1951, 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 mutatismutandis .
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 prescribed by the provisions adopted in accordance withthe committee procedure.
Article 164
The conditions under which Community goods may move, without
being subject to a customs procedure, from one point to another withinthe customs territory of the Community and temporarily out of thatterritory without alteration of their customs status shall be determined inaccordance with the committee procedure.
Article 165
The internal Community transit procedure shall also apply where a
Community provision makes express provision for its application.1992R2913 — EN — 19.12.2000 — 002.001 — 48
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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 customs territory of
the Community or premises situated in that territory and separated fromthe 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 Commu-
nity customs territory, provided they are not released for free
circulation or placed under another customs procedure or used orconsumed under conditions other than those provided for in customsregulations;
(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 with the exception of those designated in accordance
with Article 168a, shall be enclosed. The Member States shall define the
entry 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, except
the free zones designated in accordance with Article 168a, and of free
warehouses shall be subject to supervision by the customs authorities.
2. Persons and means of transport entering or leaving a free zone or
free warehouse may be subjected to a customs check.
3. Access to a free zone or free warehouse may be denied 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. To enable such checks to be
carried out, a copy of the transport document, which shall accompanygoods entering or leaving, shall be handed to, or kept at the disposal of,the customs authority by any person designated for this purpose by suchauthorities. Where such checks are required, the goods shall be madeavailable to the customs authorities.1992R2913 — EN — 19.12.2000 — 002.001 — 49
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Article 168a
1. The customs authorities may designate free zones in which
customs checks and formalities shall be carried out and the provisions
concerning customs debt applied in accordance with the requirements of
the customs warehousing procedure.
Articles 170, 176 and 180 shall not apply to the free zones thus
designated.
2. References to free zones in Articles 37, 38 and 205 shall not apply
to free zones referred to in paragraph 1.
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 toreceive 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 procedure in question permits exemption from
the obligation to present goods, such presentation shall not berequired;
(b) they have been placed in a free zone or free warehouse on the
authority of a decision to grant repayment or remission of import
duties;
(c) the quality for the measures referred to in Article 166 (b).
3. Customs authorities may require goods subject to export 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 afree 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 imposedin accordance with the committee 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 freewarehouse. The carrying on of such activities shall be notified inadvance to the customs authorities.
2. The customs authorities may impose certain prohibitions or
restrictions on the activities referred to in paragraph 1, having regard1992R2913 — EN — 19.12.2000 — 002.001 — 50
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to the nature of the goods concerned 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 inthis 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 warehouse may,
while they remain in a free zone or free warehouse:
(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.
However, processing operations within the territory of the old free
port of Hamburg, in the free zones of the Canary Islands, Azores,Madeira and overseas departments shall not be subject to economicconditions.
However, with regard to the old free port of Hamburg, if conditions
of competition in a specific economic sector in the Community are
affected as a result of this derogation, the Council, acting by a
qualified majority on a proposal from the Commission, shall decidethat economic conditions shall apply to the corresponding economicactivity within the territory 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 supplies the
customs authorities with all the information they judge necessary.
Where goods are placed under one of the procedures referred 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 freezones 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 ofhandling expressly prescribed for such goods in conformity with Article109 (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 notbe consumed or used in free zones or in free warehouses.
2. Without prejudice to the provisionsapplicable to supplies or stores,
where the procedure concerned so provides, paragraph 1 shall notpreclude the use or consumption of goods the release for free circulationor temporary importation of which would not entail application ofimport duties or measures under the common agricultural policy orcommercial policy. In that event, no declaration of release for free
circulation or temporary importation shall be required.
Such declaration shall, however, be required if such goods are to be
charged against a quota or a ceiling.1992R2913 — EN — 19.12.2000 — 002.001 — 51
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Article 176
1. All persons carrying on an activity involving the storage, working
or processing, or sale or purchase, of goods in a free zone or freewarehouse shall keep stock records in a form approved by the customsauthorities. Goods shall be entered in the stock records as soon as they
are brought into the premises of such person. The stock records must
enable the customs authorities to identify the goods, and must recordtheir movements.
2. Where goods are transhipped within a free zone, the documents
relating to the operation shall be kept at the disposal of the customsauthorities. The short-term storage of goods in connection with suchtranshipment 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 customs
legislation governing specific fields, goods leaving a free zone or freewarehouse may be:
— exported or re-exported from the customs territory of the Commu-
nity, 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 goodsare concerned, shall apply to goodsbrought into otherparts of that territory except in the case of goods which leave that zoneby sea or air without being placed under a transit or other customsprocedure.
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 actuallypaid or payable which includes the cost of warehousing or of preservinggoods while they remain in the free zone or free warehouse, such costsshall not be included in the customs value if they are shown separatelyfrom the price actually paid or payable for the goods.
2. Where the said goods have undergone, in a free zone or free
warehouse, one of the usual forms of handling within the meaning ofArticle 109 (1), the nature of the goods, the customs value and the
quantity to be taken into consideration in determining the amount of
import duties shall, at the request of the declarant and provided that suchhandling was covered by an authorization granted in accordance withparagraph 3 of that Article, be those which would be taken into accountin respect of those goods, at the time referred to in Article 214, had theynot undergone such handling. Derogations from this provision may,
however, be determined in accordance with the committee 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 freewarehouse shall be assigned a treatment or use provided for by the rulesunder 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 expiryof the period prescribed pursuant to Article 171 (2), the customsauthorities shall take the measures laid down by the relevant legislationgoverning specific fields relating to failure to comply with the specifiedtreatment or use.1992R2913 — EN — 19.12.2000 — 002.001 — 52
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Article 180
1. Where goods are brought into or returned to another part of the
customs territory of the Community or placed under a customsprocedure, 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 export duties and
export licences or export measures laid down under the commercialpolicy;
— 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 orre-exported from a free zone or free warehouse.
Section 2
Re-exportation, destruction and abandonment
Article 182
1. Non-Community goods may be:
— re-exported from the customs territory of the Community;
— destroyed;— abandoned to the exchequer where national legislation makes
provision to that effect.
2. Re-exportation shall, where appropriate, involve application of the
formalities laid down for goods leaving, including commercial policymeasures.
Cases in which non-Community goods may be placed under a
suspensive arrangement with a view to non-application of commercialpolicy measures on exportation may be determined in accordance with
the committee procedure.
3.►
M1Save in cases determined in accordance with the committee
procedure, re-exportation or destruction shall be the subject of priornotification of the customs authorities. ◄The customs authorities shall
prohibit re-exportation should the formalities or measures referred to inthe first subparagraph of paragraph 2 so provide. Where goods areplaced under an economic customs procedure when on Community
customs territory are intended for re-exportation, a customs 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 expense for the
exchequer.
5. Any waste or scrap resulting from destruction shall be assigned a
customs-approved treatment or use prescribed for non-Communitygoods.
It shall remain under customs supervision until the time laid down in
Article 37 (2).1992R2913 — EN — 19.12.2000 — 002.001 — 53
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TITLE 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 territory using, where appropriate, the routedetermined by the customs authorities and in accordance with theprocedures 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 proposal from the
Commission, determine the cases in which, on account of special
circumstances, relief from import duties or export duties shall be grantedwhere 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 forfree 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 freecirculation at reduced or zero import duty because of their use for
a particular purpose exemption from duty under paragraph 1 shall be
granted only if they are to be re-imported for the same purpose.
Where the purpose for which the goods in question are to be
imported is no longer the same, the amount of import duties
chargeable upon them shall be reduced by any amount levied on the
goods when they were first released for free circulation. Should thelatter amount exceed that levied on the entry for free circulation ofreturned goods, no refund shall be granted.
2. The relief from import duties provided for in paragraph 1 shall not
be granted in the case of:
(a) goods exported from the customs territory of the Community under
the outward processing (SIC! outward-processing) procedure unlessthose 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 under which this requirement may be
waived shall be determined in accordance with the procedure of thecommittee.
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 were1992R2913 — EN — 19.12.2000 — 002.001 — 54
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exported. The circumstances in which and the conditions under which
this requirement may be waived shall be determined in accordance withthe procedure of the committee.
Article 187
Articles 185 and 186 shall apply mutatis mutandis to compensating
products originally exported or re-exported subsequent to an inward
processing (SIC! inward-processing) procedure.
The amount of import duty legally owed shall be determined on the
basis of the rules applicable under the inward processing (SIC! inward-processing) procedure, the date of re-export being regarded as the dateof 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 registered or recorded in a Member
State and flying the flag of that state;
(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 ensure payment of a customs
debt, such security shall be provided by the person who is liable or whomay become liable for that debt.
2. The customs authorities shall require only one security 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, aslaid 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 customsauthorities in so far as they consider that a customs debt which has beenor may be incurred is not certain to be paid within the prescribed period.
Where the security referred to in the preceding subparagraph is not
required, the customs authorities may nevertheless require from theperson referred to in Article 189 (1) an undertaking to comply with theobligations which that person is legally obliged to fulfil.1992R2913 — EN — 19.12.2000 — 002.001 — 55
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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, or
— at any subsequent time when the customs authorities find that the
customs debt which has been or may be incurred is not certain to bepaid within the prescribed 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 tocover two or more operations in respect of which a customs debt hasbeen or may be incurred.
Article 192
1. Where customs legislation makes it compulsory for security to be
provided, and subject to the specific provisions laid down for transit inaccordance with the committee procedure, 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 beincurred.
Where comprehensive security is provided for customs debts which vary
in amount over time, the amount of such security shall be set at a levelenabling 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, theamount of the security shall be fixed by those authorities so as not toexceed 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 determined in accordance withthe 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 deposit:
— submission of a cheque the payment of which is guaranteed by the
institution on which it is drawn in any manner acceptable to thecustoms authorities,
— 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 accordance with theprovisions in force in the Member State in which the security is required.1992R2913 — EN — 19.12.2000 — 002.001 — 56
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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 guarantor or type of
security proposed where the latter do not appear certain to ensurepayment 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. The customs authorities may require that the type ofsecurity chosen be maintained for a specific period.
Article 197
1. Where the rules adopted in accordance with the committee
procedure so provide, the customs authorities may accept types ofsecurity other than those referred to in Article 193 where they provideequivalent 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 security 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 withoutthe conditions laid down in Article 194 (1) being fulfilled.
Article 198
Where the customs authorities establish that the security provided does
not ensure, or is no longer certain or sufficient to ensure, payment of thecustoms debt within the prescribed period, they shall require the person
referred to in Article 189 (1), at his option, to provide additional security
or to replace the original security with a new security.
Article 199
1. The security shall not be released until such time as the customs
debt in respect of which it was given is extinguished or can no longerarise. Once the customs debt is extinguished or can no longer arise, thesecurity 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 accordingly 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 committee procedure in orderto 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 import duties, or1992R2913 — EN — 19.12.2000 — 002.001 — 57
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(b) the placing of such goods under the temporary importation
procedure with partial relief from import duties.
2. A customs debt shall be incurred at the time of acceptance of the
customs declaration in question.
3. The debtor shall be the declarant. In the event of indirect
representation, the person on whose behalf the customs declaration ismade shall also be a debtor.
Where a customs declaration in respect of one of the procedures referred
to in paragraph 1 is drawn up on the basis of information which leads toall 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 suchinformation was false, may also be considered debtors in accordancewith the national provisions in force.
Article 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 introduction of the
goods and who were aware or should reasonably have been awarethat such introduction was unlawful, and
— any persons who acquired or held the goods in question and who
were aware or should reasonably have been aware at the time ofacquiring or receiving the goods that they had been introducedunlawfully.
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 customs supervision,
— any persons who acquired or held the goods in question and who
were aware or should reasonably have been aware at the time ofacquiring 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 thecustoms procedure under which those goods are placed.1992R2913 — EN — 19.12.2000 — 002.001 — 58
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Article 204
1. A customs debt on importation shall be incurred through:
(a) non-fulfilment of one of 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 are placed, or
(b) non-compliance with a condition governing the placing of the goods
under that procedure or the granting of a reduced or zero rate ofimport 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 effect on the correct operation ofthe temporary storage or customs procedure in question.
2. The customs debt shall be incurred either at the moment when the
obligation whose non-fulfilment gives rise to the customs debt ceases tobe met or at the moment when the goods are placed under the customsprocedure concerned where it is established subsequently that acondition governing the placing of the goods under the said procedureor 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, according 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 complywith the conditions governing the placing of the goods under thatprocedure.
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 downby the legislation in force.
Where goods disappear and where their disappearance cannot be
explained to the satisfaction of the customs authorities, those authoritiesmay regard the goods as having 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 downby the legislation in force.
3. The debtor shall be the person who consumed or used the goods
and any persons who participated in such consumption or use and whowere aware or should reasonably have been aware that the goods were
being consumed or used under conditions other than those laid down by
the legislation in force.
Where customs authorities regard goods which have disappeared 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 liablefor payment of the customs debt shall be the last person known to theseauthorities 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 ofspecific goods where the person concerned 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 circumstances1992R2913 — EN — 19.12.2000 — 002.001 — 59
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orforce majeure , or as a consequence of authorization by the customs
authorities.
For the purposes of this paragraph, goods shall be irretrievably lost when
they are rendered unusable by any person.
2. Nor shall a customs debt on importation be deemed to be incurred
in respect of goods released for free circulation at a reduced or zero rate
of import duty by virtue of their end-use, where such goods are exported
or re-exported with the permission of the customs authorities.
Article 207
Where, in accordance with Article 206 (1), no customs debt isdeemed 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 orwaste resulting from such destruction shall be deemed to be non-Community goods.
Article 208
Where in accordance with Article 203 or 204 a customs debt is incurred
in respect of goods released for free circulation at a reduced rate ofimport duty on account of their end-use, the amount paid when thegoods were released for free circulation shall be deducted from the
amount of the customs debt.
This provision shall apply mutatis mutandis where a customs debt is
incurred in respect of scrap and waste resulting 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. The customs debt shall be incurred at the time when such customs
declaration is accepted.
3. The debtor shall be the declarant. In the event of indirect
representation, the person on whose behalf the declaration is made shallalso be a debtor.
Article 210
1. A customs debt on exportation shall be incurred through:
— the removal from the customs territory of the Community of goods
liable to export duties without a customs declaration.
2. The customs debt shall be incurred at the time when 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 totalor partial relief from export duties.
2. The debt shall be incurred at the time when the goods reach a
destination other than that for which they were allowed to leave thecustoms territory of the Community with total or partial relief fromexport duties or, should the customs authorities be unable to determine1992R2913 — EN — 19.12.2000 — 002.001 — 60
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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 indirect
representation, the person on whose behalf the declaration 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 importation or exportation of any kind whatsoever.
However, no customs debt shall be incurred on the unlawful introductioninto the customs territory of the Community of counterfeit currency orof narcotic drugs and psychotropic substances which do not enter intothe economic circuit strictly supervised by the competent authorities
with a view to their use for medical and scientific purposes. For the
purposes of criminal law as applicable to customs offences, the customsdebt shall nevertheless be deemed to have been incurred where, under aMember State's criminal law, customs duties provide the basis fordetermining penalties, or the existence of a customs debt is grounds fortaking criminal proceedings.
Article 212a
Where customs legislation provides for favourable tariff treatment of
goods by reason of their nature or end-use or for relief or total or partial
exemption from import or export duties pursuant to Articles 21, 82, 145
or 184 to 187, such favourable tariff treatment, relief or exemption shallalso apply in cases where a customs debt is incurred pursuant to Articles202 to 205, 210 or 211, on condition that the behaviour of the personconcerned involves neither fraudulent dealing nor obvious negligence
and he produces evidence that the other conditions for the application of
favourable treatment, relief or exemption have been satisfied.
Article 213
Where several persons are liable for payment of one customs 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 import duty or export duty
applicable to goods shall be determined on the basis of the rules ofassessment appropriate to those goods at the time when the customs debtin respect of them is incurred.
2. Where it is not possible to determine precisely when the customs
debt is incurred, the time to be taken into account in determining therules of assessment appropriate to the goods concerned shall be the time
when the customs 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 thetime when they reached that conclusion, the amount of the import dutyor export duty payable on the goods in question shall be determined onthe 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 information available.
3. Compensatory interest shall be applied, in the circumstances and
under the conditions to be defined in the provisions adopted under thecommittee procedure, in order to prevent the wrongful acquisition of afinancial advantage through deferment of the date on which the customsdebt was incurred or entered in the accounts.1992R2913 — EN — 19.12.2000 — 002.001 — 61
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Article 215
1. A customs debt shall be incurred:
— at the place where the events from which it arises occur,
— if it is not possible to determine that place, at the place where the
customs authorities conclude that the goods are in a situation in
which a customs debt is incurred,
— if the goods have been entered for a customs procedure which has
not been discharged, and the place cannot be determined pursuant tothe first or second indent within a period of time determined, ifappropriate, in accordance with the committee procedure, at theplace where the goods were either placed under the procedure
concerned or were introduced into the Community customs territory
under that procedure.
2. Where the information available to the customs authorities 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 asthe location of the goods at the earliest time when existence of thecustoms debt may be established.
3. The customs authorities referred to in Article 217(1) are those of
the Member State where the customs debt is incurred or is deemed to
have been incurred in accordance with this Article.
4. If a customs authority finds that a customs debt has been incurred
under Article 202 in another Member State and the amount of that debtis lower than EUR 5 000, the debt shall be deemed to have been incurredin the Member State where the finding was made.
Article 216
1. In so far as agreements concluded between the Community 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 inthe said originating goods are subject to payment of the import dutiespayable thereon, the validation of the documents necessary to enable
such preferential 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 authorities accept the exportdeclaration relating to the goods in question.
3. The debtor shall be the declarant. In the event of indirect
representation, the person on whose behalf the declaration is made shallalso 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 acustoms debt resulting from the acceptance, on the same date, of thedeclaration for release for free circulation of the goods concerned for thepurpose of terminating the inward processing (SIC! in-ward-processing)procedure.1992R2913 — EN — 19.12.2000 — 002.001 — 62
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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 becalculated by the customs authorities as soon as they have the necessaryparticulars, and entered by those authorities in the accounting records oron 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 committee
procedure waive the requirement for the customs authorities to enter
in the accounts amounts of duty below a given level.
The customs authorities may discount amounts of duty which, under
Article 221 (3), could not be communicated to the debtor after the end ofthe time allowed.
2. The Member States shall determine the practical procedures for the
entry in the accounts of the amounts of duty. Those procedures maydiffer according to whether or not, in view of the circumstances in whichthe customs debt was incurred, the customs authorities are satisfied thatthe 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 procedure other than temporaryimportation with partial relief from import duties or any other act havingthe same legal effect as such acceptance the amount corresponding tosuch 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 duringa period fixed by the customs authorities, which may not exceed 31
days, may be covered by a single entry in the accounts at the end of the
period. Such entry in the accounts shall take place within five days ofthe expiry of the period in question.
2. Where it is provided that goods may be released subject to meeting
certain conditions laid down by Community legislation which governeither 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 resultingfrom that debt is determined or fixed.
However, where the customs debt relates to a provisional anti-dumping
or countervailing duty, that duty shall be entered in the accounts no later
than two months following publication in the Official Journal of the
EuropeanCommunities of the Regulation establishing a definitive anti-
dumping 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 entered1992R2913 — EN — 19.12.2000 — 002.001 — 63
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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.
Article 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 accounts are centralized, or
(b) where special circumstances prevent the customs authorities 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 orhas been entered in the accounts 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 onwhich the customs authorities become aware of the situation and are in aposition to calculate the amount legally owed and to determine thedebtor (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 owedwas taken on the basis of general provisions invalidated at a laterdate by a court decision;
(b) the amount of duty legally owed was not 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 withall the provisions laid down by the legislation in force as regards thecustoms declaration.
Where the preferential status of the goods is established on the basis
of a system of administrative cooperation involving the authoritiesof a third country, the issue of a certificate by those authorities,should it prove to be incorrect, shall constitute an error which couldnot reasonably have been detected within the meaning of the first
subparagraph.
The issue of an incorrect certificate shall not, however, constitute an
error where the certificate is based on an incorrect account of thefacts provided by the exporter, except where, in particular, it isevident that the issuing authorities were aware or should have been
aware that the goods did not satisfy the conditions laid down for
entitlement to the preferential treatment.
The person liable may plead good faith when he can demonstrate
that, during the period of the trading operations concerned, he hastaken due care to ensure that all the conditions for the preferentialtreatment have been fulfilled.
The person liable may not, however, plead good faith if the
European Commission has published a notice in the OfficialJournal
of the European Communities , stating that there are grounds for
doubt concerning the proper application of the preferentialarrangements by the beneficiary country;1992R2913 — EN — 19.12.2000 — 002.001 — 64
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(c) the provisions adopted in accordance with the committee procedure
exempt the customs authority from the subsequent entry in theaccounts 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.
2. Where the amount of duty payable has been entered, for guidance,
in the customs declaration, the customs authorities may specify that itshall not be communicated in accordance with paragraph 1 unless theamount of duty indicated does not correspond to the amount determinedby the authorities.
Without prejudice to the application of the second subparagraph of
Article 218 (1), where use is made of the possibility provided for in the
preceding subparagraph, release of the goods by the customs authorities
shall beequivalent to communication to the debtor of the amount of dutyentered 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 wasincurred. This period shall be suspended from the time an appeal within
the meaning of Article 243 is lodged, for the duration of the appeal
proceedings.
4. Where the customs debt is the result of an act which, at the time it
was committed, was liable to give rise to criminal court proceedings, theamount may, under the conditions set out in the provisions in force, becommunicated to the debtor after the expiry of the three-year periodreferred to in paragraph 3.
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 periodprescribed.
Without prejudice to the second paragraph of Article 244, that
period shall not exceed ten days following communication to thedebtor of the amount of duty owed and, in the case of aggregation ofentries in the accounts under the conditions laid down in the secondsubparagraph 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 payment.
An extension shall be granted automatically where it is established
that the person concerned received the communication too late to
enable him to make payment within the period prescribed.
Extension of the period may also be granted by the customs
authorities at the request of the debtor where the amount of duty tobe paid results from action for post-clearance recovery. Withoutprejudice 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 facilities laid down in
Articles 224 to 229, payment shall be made no later than the expiryof the period or periods specified in relation to those facilities.1992R2913 — EN — 19.12.2000 — 002.001 — 65
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2. The cases and conditions in which the debtor's obligation to pay
duty shall be suspended may also be provided for in accordance with thecommittee 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, or
— where the customs debt was incurred under Article 203 and there is
more than one debtor.
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 alsobe made by adjustment of credit balance where the provisions in force soallow.
Article 224
Provided the amount of duty payable by the person concerned 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 laiddown 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 servicesrendered.
Article 226
The customs authorities shall decide which of the following procedures
must be used when granting deferment of payment:
(a) separately in respect of each amount of duty entered in the accounts
under the conditions laid down in the first subparagraph of Article218 (1) or in Article 220 (1);
or
(b) globally in respect of all amounts of duty entered in the accounts
under the conditions laid down in the first subparagraph of Article218 (1) during a period fixed by the customs authorities notexceeding 31 days; or
(c) globally in respect of all amounts of duty forming a single entry in
accordance with the second subparagraph 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 following the date on whichthe amount of duty is entered in the accounts by the customsauthorities.
Where Article 219 is applied, the period of 30 days calculated in
accordance with the first subparagraph shall be reduced by thenumber of days corresponding to the period in excess of two daysused 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 day following the date on whichthe aggregation period expires. It shall be reduced by the number of1992R2913 — EN — 19.12.2000 — 002.001 — 66
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days corresponding to half the number of days in the aggregation
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 reduced by the number of days corresponding to half the numberof 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 fromthe 30-day period pursuant to paragraph 1 (b) and (c) shall be equal tohalf the next lowest even number.
3. To simplify matters, where the periods referred to in paragraph 1
(b) and (c) are a calendar week or a calendar month, Member States mayprovide that the amount of duty in respect of which payment has beendeferred 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.
Article 228
1. Deferment of payment shall not be granted in respect of amounts
of duty which, although relating to goods entered for a customs
procedure which entails the obligation to pay such duty, are entered in
the accounts in accordance with the provisions in force concerningacceptance of incomplete declarations, because the declarant has not, bythe time of expiry of the period set, provided the information necessaryfor the definitive valuation of the goods for customs purposes or has notsupplied the particulars or the document missing when the incomplete
declaration was accepted.
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 accountsor, if it was not entered in the accounts, from the date on which thedeclaration relating to the goods in question was accepted. The durationof 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, orwhich would have been granted had the amount of duty legally due beenentered 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 waythat it is equivalent to the amount which would be charged for thispurpose on the national money or financial market of the currency inwhich 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 seriouseconomic or social difficulties.1992R2913 — EN — 19.12.2000 — 002.001 — 67
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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.
Article 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 interest on
arrears:
(a) where, because of the situation of the debtor, it would be likely to
create serious economic or social difficulties;
(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 a debt in the event of thelegally established insolvency of the debtor, a customs debt shall beextinguished:
(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 ►
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— the goods, before their release, are either seized and simulta-
neously or subsequently confiscated, destroyed on theinstructions of the customs authorities, destroyed or abandoned
in accordance with Article 182, or destroyed or irretrievably lost
as a result of their actual nature or of unforeseeablecircumstances or force majeure;
(d) where goods in respect of which a customs debt is incurred in
accordance with Article 202 are seized upon their unlawfulintroduction and are simultaneously or subsequently confiscated.
In the event of seizure and confiscation, the customs debt shall,
nonetheless for the purposes of the criminal law applicable to customs1992R2913 — EN — 19.12.2000 — 002.001 — 68
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offences, be deemed not to have been extinguished where, under a
Member State's criminal law, customs duties provide the basis fordetermining penalties or the existence of a customs debt is grounds for
taking criminal 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 Article 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 import 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 whichhas 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 accountscontrary to Article 220 (2).
Import duties or export duties shall be remitted in so far as it is
established that when they were entered in the accounts the amount of
such duties was not legally owed or that the amount has been entered in
the accounts contrary to Article 220 (2).
No 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 legallyowed are the result of deliberate action by the person concerned.
2. Import duties or export duties shall be repaid or remitted upon
submission of an application to the appropriate customs office within aperiod of three years from the date on which the amount of those dutieswas communicated to the debtor.
That period shall be extended if the person concerned provides evidence
that he was prevented from submitting his application within the saidperiod as a result of unforeseeable 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 theirown initiative.
Article 237
Import duties or export duties shall be repaid where a customs
declaration is invalidated and the duties have been paid. Repayment
shall he granted upon submission of an application by the personconcerned within the periods laid downfor submission of the applicationfor 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 relatesto goods placed under the customs procedure in question and rejected bythe importer because at the point in time referred to in Article 67 theyare defective ordo not comply with the terms of the contract on the basisof which they were imported.1992R2913 — EN — 19.12.2000 — 002.001 — 69
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Defective goods, within the meaning of the first subparagraph, 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 notcomply 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
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to re-export, under the ◄external transit procedure or the customs
warehousing procedure or in a free zone or free warehouse, insteadof being exported.
For the purposes of being assigned one of the customs-approved
treatments or uses provided for in the preceding subparagraph, thegoods shall be deemed to be non-Community goods.
3. Import duties shall not be repaid or remitted in respect of goods
which, before being declared to customs declaration, were importedtemporarily 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 reasons set out in
paragraph 1 upon submission of an application to the appropriate
customs office within twelve months from the date on which the amountof 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 remitted 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 situationsin which this provision may be applied and the procedures to befollowed to that end shall be defined in accordance with thecommittee 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 remittedexceeds an amount fixed in accordance with the procedure of thecommittee.
However, the customs authorities may also grant an application for
repayment or remission in respect of a lower amount.
Article 241
Repayment by the competent authorities of amounts of import duties or
export duties or of credit interest or interest on arrears collected on1992R2913 — EN — 19.12.2000 — 002.001 — 70
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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 way that it is
equivalent to the amount which would be charged for this purpose on thenational money or financial market.
Article 242
Where a customs debt has been remitted or the corresponding amount of
duty repaid in error, the original debt shall again become payable. Anyinterest 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 aruling on that request within the period referred to in Article 6 (2) shallalso be entitled to exercise the right of appeal.
The appeal must be lodged in the Member State where the decision has
been taken or applied for.
2. The right of appeal may be exercised:
(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 theprovisions in force in the Member States.
Article 244
The lodging of an appeal shall not cause implementation of the disputed
decision to be suspended.
The customs authorities shall, however, suspend implementation of such
decision in whole or in part where they have good reason to believe thatthe disputed decision is inconsistent with customs legislation or thatirreparable damage is to be feared for the person concerned.
Where the disputed decision has the effect of causing import 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 requirementwould be likely, owing to the debtor's circumstances, to cause seriouseconomic or social difficulties.
Article 245
The provisions for the implementation of the appeals procedure 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 customs authorities on the basis ofcriminal law.1992R2913 — EN — 19.12.2000 — 002.001 — 71
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TITLE IX
FINAL PROVISIONS
CHAPTER 1
CUSTOMS CODE COMMITTEE
Article 247
The measures necessary for the implementation of this Regulation,
including implementation of the Regulation referred to in Article 184,except for Title VIII and subject to Articles 9 and 10 of Regulation(EEC) No 2658/87(*) and to Article 248 of this Regulation shall beadopted in accordance with the regulatory procedure referred to in
Article 247a(2) in compliance with the international commitments
entered into by the Community.
Article 247a
1. The Commission shall be assisted by a Customs Code Committee
(hereinafter referred to as ‘the Committee’).
2. Where reference is made to this paragraph, Articles 5 and 7 of
Decision 1999/468/EC shall apply, having regard to the provisions ofArticle 8 thereof.
The period laid down in Article 5(6) of Decision 1999/468/EC shall be
set at three months.
3. The Committee shall adopt its rules of procedure.
Article 248
The measures necessary for implementing Articles 11, 12 and 21 shall
be adopted in accordance with the management procedure referred to inArticle 248a(2).
Article 248a
1. The Commission shall be assisted by a Customs Code Committee,
hereinafter referred to as ‘the Committee’.
2. Where reference is made to this paragraph, Articles 4 and 7 of
Decision 1999/468/EC shall apply.
The period laid down in Article 4(3) of Decision 1999/468/EC shall be
set at three months.
3. The Committee shall adopt its rules of procedure.
Article 249
The Committee may examine any question concerning customs
legislation which is raised by its chairman, either on his own initiativeor at the request of a Member State's representative.
CHAPTER 2
LEGAL EFFECTS IN A MEMBER STATE OF MEASURES TAKEN,
DOCUMENTS ISSUED AND FINDINGS MADE IN ANOTHER MEMBER
STATE
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 authorities of one Member State1992R2913 — EN — 19.12.2000 — 002.001 — 72
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shall have the same legal effects in other Member States as such
decisions, measures taken and documents issued by the customsauthorities 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 have the same conclusive force
in the other Member States as the findings made by the customsauthorities of each of those Member States.
CHAPTER 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 goods returned to the customsterritory of the Community(
3), as last amended by Regulation (EEC)
No 1147/86(4);
— Council Regulation (EEC) No 2779/78 of 23 November 1978 on the
procedure for applying the European unit of account (EUA) to legalacts 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 acustoms 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 purposes(13), as last amended by the
Regulation (EEC) No 4046/89(14);
— Council Directive 81/177/EEC of 24 February 1981 on the
harmonization of procedures for the export of Community goods(15),
as last amended by Regulation (EEC) No 1854/89(16);
— Council Regulation (EEC) No 3599/82 of 21 December 1982 on
temporary importation arrangements(17), as last amended by
Regulation (EEC) No 1620/85(18);
— Council Regulation (EEC) No 2763/83 of 26 September 1983 on
arrangements permitting goods to be processed under customs1992R2913 — EN — 19.12.2000 — 002.001 — 73
(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. 24
(15) OJ No L 83, 30. 3. 1981, p. 40.
(16) OJ No L 186, 30. 6. 1989, p. 1.
(17) OJ No L 376, 31. 12. 1982, p. 1.
(18) OJ No L 155, 14. 6. 1985, p. 54.
▼B
control before being put into free circulation(1), as last amended by
Regulation (EEC) No 720/91(2);
— Council Regulation (EEC) No 2151/84 of 23 July 1984 on the
customs territory of the Community(3), 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(4);
— Council Regulation (EEC) No 3632/85 of 12 December 1985
defining the conditions under which a person may be permitted to
make a customs declaration(5);
— Council Regulation (EEC) No 2473/86 of 24 July 1986 on outward
processing (SIC! outward-processing) relief arrangements and thestandard exchange system(
6);
— Council Regulation (EEC) No 2144/87 of 13 July 1987 on customs
debt(7), as last amended by Regulation (EEC) No 4108/88(8);
— Council Regulation (EEC) No 1031/88 of 18 April 1988 determining
the persons liable for payment of a customs debt(9), as last amended
by Regulation (EEC) No 1716/90(10);
— Council Regulation (EEC) No 1970/88 of 30 June 1988 concerning
triangular traffic under the outward processing (SIC! outward-processing) relief arrangements and the standard exchange
system(
11);
— Council Regulation (EEC) No 2503/88 of 25 July 1988 on customs
warehouses(12), as amended by Regulation (EEC) No 2561/90(13);
— Council Regulation (EEC) No 2504/88 of 25 July 1988 on freezones
(SIC! free zones) and free ware-houses(14), as amended by
Regulation (EEC) No 1604/92(15);
— Council Regulation (EEC) No 4151/88 of 21 December 1988 laying
down the provisions applicable to goods brought into the customsterritory of the Community(
16);
— Council Regulation (EEC) No 1854/89 of 14 June 1989 on the entry
in the accounts and terms of payment of the amounts of the importduties or export duties resulting from a customs debt(
17);
— Council Regulation (EEC) No 1855/89 of 14 June 1989 on the
temporary importation of means of transport(18);
— Council Regulation (EEC) No 3312/89 of 30 October 1989 on the
temporary importation of containers(19);
— Council Regulation (EEC) No 4046/89 of 21 December 1989 on the
security to be given to ensure payment of a customs debt(20);
— 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 customsnomenclature(
21);1992R2913 — EN — 19.12.2000 — 002.001 — 74
(1) OJ No L 272, 5. 10. 1985, p. 1.
(2) OJ No L 78, 26. 3. 1991, p. 9.
(3) OJ No L 197, 27. 7. 1984, p. 1.
(4) OJ No L 188, 20. 7. 1985, p. 1.
(5) OJ No L 350, 27. 12. 1985, p. 1.
(6) OJ No L 212, 2. 8. 1986, p. 1.
(7) OJ No L 201, 22. 7. 1987, p. 15.
(8) OJ No L 361, 29. 12. 1988, p. 2.
(9) OJ No L 102, 21. 4. 1988, p. 5.
(10) OJ No L 160, 26. 6. 1990, p. 6.
(11) OJ No L 174, 6. 7. 1988, p. 1.
(12) OJ No L 225, 15. 8. 1988, p. 1.
(13) OJ No L 246, 10. 9. 1990, p. 1.
(14) OJ No L 225, 15. 8. 1988, p. 8.
(15) OJ No L 173, 26. 6. 1992, p. 30.
(16) OJ No L 367, 31. 12. 1988, p. 1.
(17) OJ No L 186, 30. 6. 1989, p. 1.
(18) OJ No L 186, 30. 6. 1989, p. 8.
(19) OJ No L 321, 4. 11. 1989, p. 5.
(20) OJ No L 388, 30. 12. 1989, p. 1.
(21) OJ No L 160, 26. 6. 1990, p. 1.
▼B
— Council Regulation (EEC) No 2726/90 of 17 September 1990 on
Community transit(1)►M1 ◄,
— Council Regulation (EEC) No 717/91 of 21 March 1991 concerning
the Single Administrative Document(2);
— Council Regulation (EEC) No 719/91 of 21 March 1991 on the use
in the Community of TIR carnets and ATA carnets as transitdocuments(
3).
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.
Article 252
1. Articles 141, 142 and 143 of Council Regulation (EEC) No 918/
83(4) are hereby repealed.
2. Council Regulation (EEC) No 2658/87(5), as last amended by
Regulation (EEC) No 3492/91(6), 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 247of the Community Customs Code”.
(b) The introductory sentence in Article 10 (1) is hereby amended as
follows: “The representative of the Commission shall submit to thecommittee provided for in Article 247 of the Community CustomsCode a draft…”.
(c) Articles 7 and 11 are hereby repealed.’
Article 253
This Regulation shall enter into force on the third day following that of
its publication in the Official JournaloftheEuropeanCommunities .
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-exportation,
Articles 182 and 183 shall apply from 1 January 1993. In so far as thesaid Articles make reference to provisions in this Code and until suchtime as such provisions 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 drawnfrom the monetary conversion rate used for the application of commonagricultural 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 whichthe Council shall take a decision in accordance with the provisionsof theTreaty.
Before 1 January 1998, the Council shall, on the basis of a Commission
report, review this Code with a view to making such adaptations as mayappear 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 accordance with theprovisions of the Treaty.1992R2913 — EN — 19.12.2000 — 002.001 — 75
(1) OJ No L 262, 26. 9. 1990, p. 1.
(2) OJ No L 78, 26. 3. 1991, p. 1.
(3) OJ No L 78, 26. 3. 1991, p. 6.
(4) OJ No L 105, 23. 4. 1983, p. 1.
(5) OJ No L 256, 7. 9. 1987, p. 1.
(6) OJ No L 328, 30. 11. 1991, p. 80.