EN    EN  
 EUROPEAN COMMISSION 
Brussels, 20.2.2012  
COM(2012) 64 final 
2012/0027 (COD) 
  
Proposal for a 
REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 
laying down the  Union Customs Code  
(Recast)  
 
EN 2   EN EXPLANATORY MEMORANDUM  
1. CONTEXT  OF THE  PROPOSAL 
Grounds for and objectives of the proposal  
Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 
2008 laying down the Community Customs Code (Modernised Customs Code)1 aimed at the 
adaptation of customs legislati on to fit, but also to govern, the electronic environment for 
customs and trade. By doing so, it took the oppor tunity to carry out a major overhaul of the 
customs rules in order to make th em simpler and better structured. 
This Regulation entered into force on 24 June 2008, but it is not yet applicable. It shall be 
applicable once its implementing provisions are in force and on 24 June 2013 at the latest.  
The following reasons lead to the proposal  to amend Regulation (EC) No 450/2008 
(Modernised Customs Code or ‘MCC ’) before it becomes applicable: 
• The implementation of a major part of the processes to be introduced depends on the 
definition and the development, by the Commission, the national customs 
administrations and the economic operators, of a wide range of electronic systems. 
This requires a complex set up of actions  between the Member states, the trade 
community and the Commission, notably import ant investments in new EU wide IT 
systems and supporting activities as well  as an unprecedented effort from the 
business community to operate according to new business models. It is now apparent 
that only a very limited number or ev en no new customs IT systems may be 
introduced in June 2013, the latest legal date for the implementation of the MCC. 
• A new task which intervened after the a doption of the Regulation (EC) No 450/2008 
and is linked with the entry into force of  the Lisbon Treaty is the commitment made 
by the Commission to propose amendments to all basic acts in order to align them with the new provisions of the Lisbon Tr eaty concerning delegation of powers and 
the conferral of implementing powers before the end of the term of the Parliament. 
This has an impact to the foreseen implementing provisions of the MCC which now have to be "split" between delegated act s and implementing acts in accordance with 
new empowerments in line with Artic les 290 and 291 TF EU. Moreover, the 
"Community" Customs Code (Modernised Customs Code) has now to be renamed 
into "Union" Customs Code (UCC). 
• Finally, the joint work on the implementi ng provisions with Member States experts 
and trade representatives has also revealed the need to adjust so me provisions of the 
MCC which are either no longer in line  with changes intr oduced since 2008 to 
current customs legislation or have revealed  (e.g. regarding the temporary storage of 
goods or a customs declaration through an entr y of data in the declarant's records) 
difficult to implement through sound measures  and workable business processes. The 
objective was nevertheless to limit such adjustments to what is absolutely necessary to ensure coherence in the processes. 
                                                
 
1 OJ L 145, 4.6.2008, p.1. 
 
EN 3   EN Consequently the Commission found it was appropria te to proceed to a recast of Regulation 
(EC) No 450/2008 before its currently schedule d application, due to the following technical 
and procedural considerations: 
- the need to postpone the date  of application of the MCC.  That postponement shall be 
adopted before the ultimate deadline of 24 June  2013, currently laid down  in Article 188(2) of 
the MCC Regulation for its application. It is ap propriate to give administrations and economic 
operators adequate time to undertake the necessa ry investments and ensure a phased, binding 
but realistic implementation of electronic processes. The Commi ssion will continue to work 
with all stakeholders with a view to ensuri ng that the new electronic processing environment 
will be operational at the latest by 31 D ecember 2020. An agreed work programme and the 
Commission's proposal for th e future FISCUS programme2 should provide the necessary 
support for this process; 
- the commitment to align the MCC on the requirements of the Lisbon Treaty, as 
regards the use by the Commission of either de legated or implementing powers to allow the 
MCC to be applied, in accordance with Articl es 290 and 291 of the Treaty on the Functioning 
of the European Union and the new ‘Com itology’ Regulation (EU) No 182/2011 of the 
European Parliament and of the Council of  16 February 2011 laying down the rules and 
general principles concerning mechanisms for control by Member States of the Commission's 
exercise of implementing powers3; 
- the need to adjust some provi sions that have proved difficu lt to implement; the text of 
the MCC needs to be adapted, where appropr iate, to the outcome of the work on 
implementing processes and provisions, where it reveals a lack of adequacy between certain 
provisions of the code a nd the actual functioning of customs procedures ( e.g. temporary 
storage ) or where it takes into account the evoluti on since 2008 of legislation in other policy 
fields (e.g. transport safety and security).  
Policy objectives remain those of  the Regulation to be recast. 
All these reasons advocating for the recast of the former MCC we re discussed with all parties 
involved, namely the Council (letter from Commissioner Šemeta of 19 May 2011 to the 
Hungarian Presidency) and the Eu ropean Parliament (letter fr om Commissioner Šemeta of 19 
May 2011 to the Chairman of the Committee on the Internal Market and Consumer Protection), as well as with the economic operators in the Trade Contact Group and met their 
agreement. Support by the European Parliament in  that respect is reflected in the 'Salvini 
Report' on the 'modernisation of customs in the internal market'
4. 
General context  
The present proposal must be seen in the context of:  
a) the modernisation of custom s legislation and procedures a nd the use of IT systems for 
customs clearance and procedures in view of  facilitating the way of doing business with 
                                                 
2 Proposal for a Regulation of the European Parlia ment and of the Council establishing an action 
programme for customs and taxation in the European Union for the period 2014-2020 (FISCUS). 
COM(2011) 706 final, 9.11.2011. 2011/0341 (COD) 
3 OJ L 55, 28.2.2011, p.13. 
4 EP Resolution A7-0406/2011/ P7_TA-PROV(2011)0546 of 1.12.2011. 
 
EN 4   EN customs and ensuring safe and secure tr ade of goods in the European Union; 
b) the requirements of the Treaty of Lisbon; 
c) the evolution of policies and le gislation in other fields that might impact customs legislation 
such as safety and security in the transport field; 
d) the evolution of business processes that requi re clarity and coherence in the customs rules. 
Existing provisions in the area of the proposal  
The Regulation subject to the proposal will re peal and replace the following Regulations: 
– Council Regulation (EEC) No 2913/92 of 12 October 1992, establishing the 
Community Customs Code5; 
– Council Regulation (EEC) No 3925/91 of  19 December 1991 concerning the 
elimination of controls and formalities applicable to the cabin and hold baggage of persons taking an intra-Comm unity flight and the bagg age of persons making an 
intra-Community sea crossing
6; 
– Council Regulation (EC) No 1207/2001 of 11 June 2001 on procedures to facilitate 
the issue or the making out in the Commun ity of proofs of origin and the issue of 
certain approved exporter aut horisations under the provis ions governing preferential 
trade between the European Co mmunity and certain countries7; 
as from the date of applica tion of the recast Regulation; 
and – Regulation (EC) N° 450/2008 of the European Parliament and of the Council of 23 
April 2008 laying down the Community Custom s Code (Modernised Customs Code), 
being the Regulation subject to recast, 
as from the date of entry into force of the recast Regulation. 
Consistency with the other policies and objectives of the Union  
The proposal preserves the objectives of Regul ation (EC) No 450/2008, which were fully in 
line with existing policies and objectives relevant to the trade of goods br ought into and out of, 
from and to the customs territory of the Union. 
2. RESULTS  OF CONSULTATIONS  WITH  THE  INTERESTED  PARTIES  AND  
IMPACT  ASSESSMENTS 
Consultation of interested parties  
                                                 
5 OJ L 302, 19.10.1992, p. 1. 
6 OJ L 374, 31.12.1991, p. 4. 
7 OJ L 165, 21.6.2001, p. 1.  
 
EN 5   EN Consultation methods, main sectors targ eted and general pr ofile of respondents  
Since the recast does not alter the substance of Regulation (EC) No 450/2008, the 
consultation of interested parties previously held  before the adoption of that Regulation is still 
relevant. 
Consultations on the adjustments to Regulat ion (EC) No 450/2008 we re held with the 
Member States' customs administrations and the European trade federations, in a joint 
meeting of experts on 19 September 2011. The Eur opean Parliament was represented at that 
meeting. 
Member States will also be involved in the preparation of the future Commission delegated 
acts through meetings of a group of experts a nd will give their opinion on draft Commission 
implementing acts in the Customs Code Committee. 
Trade representatives will be involved through co nsultation on draft acts in the Trade Contact 
Group or in ad hoc experts meetings or invita tions to joint meetings with Member States 
experts, where appropriate. 
In accordance with the Common Understanding of  the European Parliament, the Council and 
the Commission on the functi oning of Article 290 TFEU8, the Commission, when preparing 
and drawing-up delegated acts, will ensure a simultaneous, timely and appropriate 
transmission of relevant documents to  the European Parliament and Council. 
Information and right of scru tiny of the European Parliame nt and the Council on draft 
Commission implementing acts will be ensu red in accordance with the provisions of 
Regulation (EU) No 182/2011. 
Impact assessment  
 
The decision to do a full recast of the MCC before its currently scheduled application is the only comprehensive solution which will avoid changing Regulation (EC) N° 450/2008 twice at 
a very short notice and would as well allow in troducing the adjustments necessary for a sound 
implementation of that new legal and procedural framework.  
As the proposal for Regulation (EC) N° 450/2008 to be recast has already gone through an 
impact assessment and the proposed changes intr oduced by this Regula tion are justified by 
technical and procedural cons iderations, there is no need for an Impact Assessment. 
3. LEGAL  ELEMENTS  OF THE  PROPOSAL 
The proposed Recast Regulation adjusts some provisions of Regulation (EC) N° 450/2008 to 
the evolution of customs and ot her relevant legislat ion, aligns it to proc edural requirements 
resulting from the Treaty of Li sbon and postpones its application. 
                                                 
8 SI(2011) 123 of 26 April 2011. 
 
EN 6   EN Most of the provisions of the Regulation to be recast are affected by changes, because either 
of the impact of the alignment on the Treaty of Lis bon or of the need for adjustments because 
of the further evolution of  relevant EU legislation. 
The overall structure of the Regulation remains the same and the modifications foreseen can 
be classified as follows: 
3.1. The adjustments to the text  are targeted to comply with the fo llowing criteria: 
• editorial changes to the wording of the MCC su ch as typing errors or omissions in the 
published text, incorrect refere nces, incorrect location of pr ovisions, inconsistent use of 
terms, editorial alignments required by the Lisbon Treaty, e.g. 'Union' instead of 
'Community'; 
• alignment to the evolution of EU legislati on following the entry into force of the MCC 
(and within the deadline for the new draft MCC); 
• alignment to current customs legislation, e.g. Article 184g CCIP, as amended by Reg. 
312/2009, instead of Article 88(4) MCC (arri val notification); Article 186 CCIP, as 
amended by Reg. 312/2009, instead of Article  151(2) MCC (disconnection of entry 
summary declaration and declaration for temporary storage); 
• alignment to (possible) future amendments of the Code, in anticipation of 
developments in other relevant policy fi elds e.g. related to  aviation security; 
• alignment to other legislative acts, e.g. upda te of references in the MCC to other 
legislative acts; 
• alignment to the results of the work carried out regarding the preliminary drafting of the 
implementing provisions of the Modern ised Customs Code (MCCIP) and the 
establishment of Business Process Modelling t ool (BPM), e.g. adjustment of provisions on 
temporary storage or introduction of a basic provision for invalidation of entry and exit 
summary declarations. Those adjustments are limited to what is absolutely necessary to streamline and ensure consistency between cust oms legislation and efficient and workable 
processes. 
3.2. Alignment of the empowering provision s of the MCC on the requirements of 
Articles 290 and 291 of the Treaty on the Functioning of the European Union (TFEU). 
That alignment was made in accordance with  the procedural requirements resulting in 
particular from the following texts: 
• Articles 290 and 291 of the Treaty on the F unctioning of the European Union (TFEU); 
• The Communication from the Co mmission to the European Parliament and the Council on 
the implementation of Article 290 TFEU
9; 
                                                 
9 COM(2009)673 final of 9 December 2009. 
 
EN 7   EN • The Common Understanding of the Europe an Parliament, the Council and the 
Commission on the functioning of Article 290 TFEU;  
• Regulation (EU) No 182/2011 of the Europe an Parliament and of the Council of 16 
February 2011 laying down the rules and gene ral principles concerning mechanisms for 
control by Member States of the Commissi on's exercise of implementing powers. 
It has been based on a prior inventory of th e existing empowering prov isions in Regulation 
(EC) No 450/2008 and of the need for additional empowerments in order to preserve the capacity for the Commission to adopt measures  as already laid down in the implementing 
provisions of the current Community Customs Code (CCIP of Regulation (EEC) No 2913/92) 
or identified in the process of  preparation of the implementi ng provisions of the Modernised 
Customs Code (MCCIP of Re gulation (EC) No 450/2008). 
Once properly identified, those empowerments took the form of either a delegation of power 
or a conferral of implementing powers, in acc ordance with Articles 290 and 291 TFEU. In the 
context of conferral of implementing power s a choice between th e advisory and the 
examination procedure was made in accordance w ith the criteria of Article 2 of Regulation 
(EU) No 182/2011 and exceptions duly justified. Justifications were al so provided where the 
urgency procedure of Article 8 of Regulation (EU) No 182/2011 was introduced in relation to 
certain implementing acts. 
Where appropriate, new provisions had to be introduced in Article s of the Regulation to serve 
as legal references for the co rresponding empower ing provisions. 
In some cases, it was also considered approp riate to transfer some provisions initially 
intended to be laid down in Commission acts to the basic act, in order to avoid empowerments 
of a very limited scope. 
Those requirements related to the alignment explain why the number of Articles in the 
proposal for the recast Regulation is higher (59 more) than in th e original one to be recast. 
Chapter 1 of Title IX of th e recast Regulation (Articles 243 and 244 on ‘delegation of power 
and committee procedure’) reflects the new procedural context. 
The recitals of the Regulation have been  adjusted to reflect those changes. 
3.3. Postponement of the date of applic ation of the Modernised Customs Code. 
Article 245 of the recast Regulation, replacing Article 186 MCC, provides for the repeal of 
Regulation (EC) No 450/2008 on the da te of its entry into force. 
Article 246 of the recast Regulatio n regulates its entry into force, which shall occur on the 
20
th day following its publication. 
Article 247 fixes new dates for the app lication of the recast Regulation: 
– all empowering provisions shall apply from the date of entry into force of the recast 
Regulation (Article 247(1)); 
 
EN 8   EN – it shall be the same for Article 46 on ‘charges and costs’, which shall replace from that date 
of entry into force Article 30 of Regulation (EC) No 450/2008, that already applies since 
1 January 2011; 
– all the other provisions shall a pply from the first day of th e first month after 18 months 
following the entry into force of the recast Regulation; that time period should allow the 
Commission to adopt the required delegated or implementing acts (including the time for 
the legislator to react) and prepare, thr ough non legal instruments (guidelines, information, 
training) and in cooperation with Member States  and trade representatives, the application 
of the complete new legal package. 
In practice, the application of the provisions  of the Regulation which depend on the use of 
electronic data-processing techniques and electr onic systems may be suspended on the basis 
of empowering provisions allowi ng the Commission to adopt delegated acts providing for 
transitional measures for the peri ods pending the availability of such systems (Articles 6(2)(c) 
and 7 of the recast Regulation). However such transitional periods and measures should not 
go beyond 31 December 2020 and, based on the financial as sumptions reflected in the 
Commission's proposal for the future FISCUS programme, a full implementation of the IT-
related parts of the Regulation should therefor e be ensured for that date, at the latest. 
Moreover, to support that full implementatio n and govern the setting up of transitional 
periods, the Commission should produce, within 6 m onths of the entry into force of the recast 
Regulation and through a conferral of implemen ting powers for that purpose in Article 17(1) 
of the recast Regulation, a work programme rela ted to the development and deployment of all 
electronic systems required for the implementati on of the Regulation. Full coherence shall be 
ensured between that IT work programme sp ecific to the implementation of the recast 
Regulation and the multi-annual strategic plan referred to in Article 8(2) of Decision No 
70/2008/EC of the European Parliament and of  the Council of 15 January 2008 on a paperless 
environment for customs and trade10 on the one hand and the annual work programme 
referred to in Article 6 of D ecision No 624/2007/EC establis hing an action programme for 
customs in the Community (Customs 2013)11, on the other hand. 
Summary of the proposed action  
The proposed action is to replace Regulati on (EC) No 450/2008 (Modernised Customs Code) 
with a recast Regulation which al igns it to the Treat y of Lisbon, adjusts it to the practical 
aspects and developments in customs legislati on and in other policy fi elds relevant to the 
movement of goods between the EU and third countries and allows sufficient time for the 
development of supporting IT systems. 
Legal basis  
Articles 33, 114 and 207 of the Treaty on th e Functioning of the European Union. 
Article 31 TFEU cannot serve any longer as a legal basis for a le gislative act like the recast 
Regulation.  
                                                 
10 OJ L 23, 26.1.2008, p. 21. 
11 OJ L 154, 14.6.2007, p. 25. To be substituted by the future FISCUS programme 
 
EN 9   EN Subsidiarity principle  
Since the proposal falls under the exclusive competence of the Union, the subsidiarity 
principle does not apply. 
Proportionality principle  
Since the proposal does not entail any new policy developments compared to the initial 
proposal and resulting legisl ative act, it does not im ply reassessing compliance. 
4. BUDGETARY  IMPLICATION   
Budgetary implications are the same as th e ones of Regulation (EC) No 450/2008 being 
recast. Commission, Member States and traders will have to invest in accessible, inter-
operable customs clearance systems. The financial implications concerning the EU share of IT 
developments for that purpose are set out in the proposal for the FISCUS programme. 
5. OPTIONAL  ELEMENTS   
Simplification  
The recast of Regulation (EC) No 450/2008 provid es for better adequacy of legislation with 
business practices, supported by an optimal ar chitecture and planning for IT developments, 
while encompassing all the advantages of the Regulation subject to the recast proposal, namely the simplification of administrative procedures  for public authorities (EU or national) and 
private parties. 
The recast of Regulation (EC) No 450/2008 w ill be supported by updated business process 
modelling (BPM) and supplemented by the future Commission delegated and implementing acts, as well as explanatory notes and guidelines. That will further ensure consistent interpretation and application of the customs rules by Member States, which will be of great benefit to economic operators. 
Repeal of existing legislation 
The adoption of the proposal will lead to the repeal of existing legi slation (see point 1). 
 
EN 10   EN  
Ð 450/2008 (adapted) 
2012/0027 (COD) 
Proposal for a 
REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 
laying down the Community  ⌦ Union ⌫ Customs Code  
(Recast) 
THE EUROPEAN PARLIAMENT AND THE CO UNCIL OF THE EUROPEAN UNION, 
Having regard to the Treaty establishing the European Community  ⌦ on the Functioning of 
the European Union ⌫, and in particular Articles 26, 95, 133 and 135  ⌦ 33, 114 and 
207 ⌫ thereof, 
Having regard to the proposal from the European Commission, 
After transmission of the draft legislative act to the national Parliaments, Having regard to the opinion of the Eu ropean Economic and Social Committee
12, 
Acting in accordance with the or dinary legislative procedure13, 
Whereas: 
 
Ø new 
(1) A number of changes are to be made to  Regulation (EC) No 450/2008 of the European 
Parliament and of the Council of 23 Ap ril 2008 laying down the Community Customs 
Code (Modernised Customs Code)14. In the interests of clarit y, that Regulation should 
be recast. 
(2) It is appropriate to ensure consiste ncy of Regulation (EC)  No 450/2008 with the 
Treaty on the Functioning of the European Uni on (the Treaty) in particular Articles 
290 and 291 thereof to take account of the e volution of Union law and to adapt some 
provisions of that Regulation in or der to facilitate their application. 
                                                 
12 OJ C […], […], p. […]. 
13 (to be completed with the acts of the European Parliame nt and of the Council in the OLP on the proposal for the 
recast Regulation)  
14 OJ L 145, 4.6.2008, p. 1. 
 
EN 11   EN (3) In order to supplement or amend certain non-essential elements of this Regulation, the 
power to adopt delegated acts in accordance with Article 290 of the Treaty should be 
delegated to the Commission. It is of par ticular importance that the Commission carry 
out appropriate consultations during its prep aratory work, including at expert level. 
The Commission, when preparing and draw ing-up delegated acts, should ensure a 
simultaneous, timely and appropriate transmission of relevant documents to the 
European Parliament and Council. 
(4) In order to ensure uniform conditions for implementation of this Regulation, 
implementing powers should be conferre d on the Commission in respect of: the 
adoption within six months of the entry in to force of this Regulation of a work 
programme relating to the development a nd deployment of the electronic systems; 
decisions allowing one or several Member States to use means of exchange and 
storage of data other than electronic data-processing tec hniques; decision s authorising 
Member States to test simplifications in the application of the customs legislation 
using electronic data-processi ng techniques; decisions re questing Member States to 
take, suspend, annul, amend or revoke a deci sion; common risk criteria and standards, 
control measures and priority  control areas; the management of the tariff quota and 
tariff ceilings and the management of the surveillance of the release for free 
circulation or export of goods; the determin ation of the tariff classification of goods; 
the temporary derogation from the rules on preferential origin of goods benefiting 
from preferential measures a dopted unilaterally by the Uni on; the determination of the 
origin of goods; the temporary prohibitions relating to the use of comprehensive 
guarantees; the mutual assistance between the customs authorities in case of 
incurrence of a customs debt; decisions on repayment or remission of an amount of 
import or export duty; the official opening hours of customs offices; the determination 
of the tariff subheading of the goods which are subject to the highest rate of import or 
export duty where a consignment is made of goods falling under different tariff 
subheadings; the verification of the cust oms declaration. Those powers should be 
exercised in accordance with Regulation (EU) No 182/2011 of the European 
Parliament and of the Council of 16 Februa ry 2011 laying down the rules and general 
principles concerning mechanisms for contro l by Member States of the Commission's 
exercise of implementing powers.15  
(5) The advisory procedure should be used for the adoption of: decisions authorising 
Member States to test simplifications in the application of the customs legislation 
using electronic data-processing techniques, give n that those decisions do not affect all 
Member States; decisions requesting Member States to take, suspend, annul, amend or 
revoke a decision, given that t hose decisions affect only on e Member State and aim at 
ensuring compliance with customs legislatio n; decisions on repayment or remission of 
an amount of import or export duty given th at those decisions directly affect the 
applicant for that repayment or remission. 
(6) In duly justified cases, where impera tive grounds of urgenc y so require, the 
Commission should adopt immediately app licable implementing acts relating to: 
decisions requesting Member States to take, suspend, annul, amend or revoke a 
decision; common risk criteria and standard s, control measures and priority control 
areas; the determination of the tariff classi fication of goods; the determination of the 
                                                 
15 OJ L 55, 28.2.2011, p. 13. 
 
EN 12   EN origin of goods; the temporary prohibitions relating to the use of comprehensive 
guarantees; decisions on repayment or re mission of an amount of import or export 
duty. 
 
Ð 450/2008 recital 1 (adapted) 
(7) The Community  ⌦ Union ⌫ is based upon a customs union. It is advisable, in the 
interests both of economic ope rators and of the customs authorities in the Community  
⌦ Union ⌫, to assemble current customs legislation in a Community  ⌦ Union ⌫ 
Customs Code (hereinafter referred to as  the Code) . Based on the concept of an 
internal market, the  ⌦ that ⌫ Code should contain the ge neral rules and procedures 
which ensure the implementation of the tariff and other common policy measures 
introduced at Community  ⌦ Union ⌫ level in connection with trade in goods 
between the Community  ⌦ Union ⌫ and countries or territories outside the customs 
territory of the Community  ⌦ Union ⌫, taking into account the requirements of 
those common policies. Customs legislation should be better aligned on the provisions 
relating to the collection of import charges without change  to the scope of the tax 
provisions in force. 
 
Ð 450/2008 recital 2 (adapted) 
(8) In accordance with the Communicati on from the Commission concerning the 
protection of the Community's financial interests and the Action Plan for 2004-200516, 
it is appropriate to adapt the legal fram ework for the protection of the financial 
interests of the Community  ⌦ Union ⌫. 
 
Ð 450/2008 recital 3 (adapted) 
(9) Council Regulation (EEC) No 2913/92 of 12 October 1992 es tablishing the 
Community Customs Code17 was based upon integration of the customs procedures 
applied separately in the respective Memb er States during the 1980s. That Regulation 
has been repeatedly and substantially ame nded since its introduc tion, in order to 
address specific problems such as the protection of good faith or the taking into 
account of security requirements. Furthe r amendments to the Code are necessary  
⌦ that Regulation were introduced by Regulation (EC) No 450/2008 ⌫ as a 
consequence of the important legal changes which have occurred in  recent years, at 
both Community  ⌦ Union ⌫ and international level, such as the expiry of the 
Treaty establishing the European Coal and Steel Community and the entry into force 
of the 2003 and 2005 Acts of Accession, as well as the Amendment to the 
International Convention on the simplif ication and harmonisation of customs 
procedures (hereinafter referred to as  the revised Kyoto Convention), the accession of 
                                                 
16 COM (2004) 544 final, 9.8.2004.  
17 OJ L 302, 19.10.1992, p. 1. Regulation as last amen ded by Regulation (EC) No 1791/2006 (OJ L 363, 
20.12.2006, p. 1).  
 
EN 13   EN the Community  ⌦ Union ⌫ to which was approved by Council Decision 
2003/231/EC18. The time has now come to streamline customs procedures and to take 
into account the fact that electronic declarat ions and processing are the rule and paper -
based declarations and processing the exception. For all of these reas ons, further 
amendment of the present Code is not suffi cient and a complete overhaul is necessary.   
 
Ð 450/2008 recital 4 (adapted) 
Ö new 
(10) It is appropriate to introduce in the ⌦ Union Customs ⌫ Code a legal framework for 
the application of certain provisions of the customs legislation to trade in ⌦ Union ⌫ goods between parts of the customs te rritory to which the provisions of 
Council Directive 2006/112/EC of  28 November 2006 on the common system of value 
added tax19Ö or Council Directive 2008/118/EC of 16 December 2008 concerning the 
general arrangements for excise dut y and repealing Directive 92/12/EEC20  apply 
and parts of that territory where those pr ovisions do not apply, or to trade between 
parts where those provisions do not appl y. Considering the fact that the goods 
concerned are Community  ⌦ Union ⌫ goods and the fiscal nature of the measures at 
stake in this intra-Community  ⌦ that intra-Union ⌫ trade, it is justifiable  
⌦ justified ⌫ to introduce, through  implementing measures,  appropriate 
simplifications to the customs forma lities to be applied to those goods.  
 
Ø new 
(11) In order to take into acc ount the special fiscal regime of  certain parts of the customs 
territory of the Union, the power to adopt delegated acts in accordance with Article 
290 of the Treaty should be delegated to the Commission in respect of the customs 
formalities and controls to be applied to th e trade in Union goods between those parts 
and the rest of the customs territory of the Union. 
 
Ð 450/2008 recital 5 
(12) The facilitation of legitimate trade and th e fight against fraud re quire simple, rapid and 
standard customs procedures and processes. It  is therefore appropriate, in line with the 
Communication from the Commission on a si mple and paperless environment for 
customs and trade21, to simplify customs legislation, to  allow the use of  modern tools 
and technology and to promote further the un iform application of customs legislation 
and modernised approaches to customs contro l, thus helping to ensure the basis for 
efficient and simple clearance procedures. Customs procedures should be merged or 
                                                 
18 OJ L 86, 3.4.2003, p. 21. Decision as amended by Decision 2004/485/EC (OJ L 162, 30.4.2004, p. 113).  
19 OJ L 86, 3.4.2003, p. 21. OJ L 347, 11.12.2006, p. 1. Directive as last amended by Di rective 2008/8/EC 
(OJ L 44, 20.2.2008, p. 11).  
20 OJ L 9, 14.1.2009, p. 12. 
21 COM (2003) 452 final, 24.7.2003. 
 
EN 14   EN aligned and the number of procedures reduced to those that are ec onomically justified, 
with a view to increasing the competitiveness of business. 
 
Ð 450/2008 recital 6 (adapted) 
(13) The completion of the internal market, the reduction of barriers to international trade 
and investment and the reinforced need to en sure security and safety at the external 
borders of the ⌦ Union ⌫ Community  have transformed th e role of customs 
authorities giving them a leading role with in the supply chain and, in their monitoring 
and management of international trade, ma king them a catalyst to the competitiveness 
of countries and companies. Customs legi slation should therefore reflect the new 
economic reality and the new role an d mission of customs authorities. 
 
Ð 450/2008 recital 7 (adapted) 
(14) The use of information and communicat ion technologies, as laid down in the future  
Decision ⌦ No 70/2008/EC ⌫ of the European Parliament and of the Council on a 
paperless environment for customs and trade22, is a key element in ensuring trade 
facilitation and, at the same time, the effec tiveness of customs c ontrols, thus reducing 
costs for business and risk for society. It is  therefore necessary to establish in the 
⌦ Union Customs ⌫ Code the legal framework with in which that Decision can be 
implemented, in particular the legal principle that all customs and trade transactions are to be handled electronically and that  information and comm unication systems for 
customs operations are to offer, in each Memb er State, the same facilities to economic 
operators. 
 
Ø new 
(15) In order to ensure pape rless environment for customs and trade the power to adopt 
delegated acts in accordance with Article 290 of the Treaty should be delegated to the 
Commission in respect of determining cust oms-related data to be exchanged and 
stored using electronic data  processing techniques, setti ng up electronic systems for 
that purpose and establishing other means for such exchange and storage. Such means 
could be used in particular on a transiti onal basis, where the necessary electronic 
systems are not yet operational, but not beyond 31 December 2020 . 
 
Ð 450/2008 recital 8 (adapted) 
(16) Such use of information and communicat ion technologies should be accompanied by 
harmonised and standardised application of customs controls by the Member States, to 
ensure an equivalent level of  customs control throughout the ⌦ Union ⌫ 
                                                 
22 OL L 23, 26.1.2008, p 21. 
 
EN 15   EN Community  so as not to give rise to anti-competitive behaviour at the various 
⌦ Union ⌫ Community  entry and exit points. 
 
Ð 450/2008 recital 9 (adapted) 
(17) In the interests of facili tating business, while at the sa me time providing for the proper 
levels of control of goods brought into or out of th e customs territory of the 
⌦ Union ⌫ Community , it is desirable that the information provided by economic 
operators be shared, taking acc ount of the relevant  data-protection provisions, between 
customs authorities and with other ag encies involved in that control, . such as police, 
border guards, veterinary and environmental authorities, and that  ⌦ Those ⌫ 
controls by the various authorities  ⌦ should ⌫ be harmonised, so that the economic 
operator need give the information only once and that goods are controlled by those authorities at the same time and at the same place. 
 
Ð 450/2008 recital 10 (adapted) 
(18) In the interests of facilitating certain types of  business, all persons should continue to 
have the right to appoint a representative in their dealings with the customs authorities. 
However, it should no longer be possible for that  right of representa tion to be reserved 
under a law laid down by one of the Memb er States. Furthermore, a customs 
representative who complies with the crit eria for the granting of the status of 
authorised economic operator, should be enti tled to provide his se rvices in a Member 
State other than the one where he is established. 
 
Ð 450/2008 recital 11 (adapted) 
(19) Compliant and trustworthy economic operators should, as "‘ authorised economic 
operators"’ , be able to take maximum advantage of widespread use of simplification 
and, taking account of security and safety as pects, benefit from reduced levels of 
customs control. They may thus enjoy the status of 'c ustoms simplifications ' 
authorised economic operator ⌦ for customs simplifications ⌫ or the status of 
'security and safety'  authorised economic operator ⌦ for security and safety ⌫. They 
may be granted one or other status, or both together. 
 
Ð 450/2008 recital 12 (adapted) 
Ö new 
(20) All dDecisions, that is  to s ay, official acts by the custom s authorities pertaining to  
Ö relating to the application of the  customs legislation and h aving legal effect on 
one or more persons,  including ⌦ to ⌫ binding information issued by those 
authorities,  should be covered by the same rules.  Any such decisions should be valid 
throughout the ⌦ Union ⌫ Community  and should be capable of being annulled, 
 
EN 16   EN amended except where otherwise stipulated, or revoked where they do not conform to 
the customs legislation or its interpretation. 
 
Ð 450/2008 recital 13 
(21) In accordance with the Charter of Fundame ntal Rights of the European Union, it is 
necessary, in addition to the right of app eal against any decisi on taken by the customs 
authorities, to provide for the right of ever y person to be heard before any decision is 
taken which would adversely affect him. 
 
Ð 450/2008 recital 14 
(22) The streamlining of customs procedures w ithin an electronic e nvironment requires the 
sharing of responsibilities be tween the customs authorities of different Member States. 
It is necessary to ensure an  appropriate level of effectiv e, dissuasive and proportionate 
sanctions throughout the internal market. 
 
Ð 450/2008 recital 15 
(23) In order to secure a ba lance between, on the one hand, the need for customs authorities 
to ensure the correct applica tion of customs legislation and, on the other, the right of 
economic operators to be treat ed fairly, the customs aut horities should be granted 
extensive powers of control and econ omic operators a right of appeal. 
 
Ð 450/2008 recital 16 (adapted) 
(24) In order to minimise the risk to the ⌦ Union ⌫ Community , its citizens and its 
trading partners, the harmonised application of customs controls by the Member States 
should be based upon a common risk mana gement framework and an electronic 
system for its implementation. The establis hment of a risk management framework 
common to all Member States should not  prevent them from controlling goods by 
random checks. 
 
Ø new 
(25) In order to ensure a consistent and e qual treatment of persons concerned by customs 
formalities and controls the power to adopt delegated acts in accordance with Article 
290 of the Treaty should be delegated to th e Commission in respect of determining the 
conditions relating to customs representati on and to decisions taken by the customs 
authorities, including those relating to authorised ec onomic operator and binding 
information, and relating to controls and form alities to be carried out on cabin baggage 
and hold baggage. 
 
EN 17   EN  
Ð 450/2008 recital 17 (adapted) 
(26) It is necessary to establish the fact ors on the basis of wh ich import or export 
⌦ duty ⌫ duties  and other measures in respect of  trade in goods ar e applied. It is 
also appropriate to lay down clear  ⌦ more detailed ⌫ provisions for issuing proofs 
of origin in the ⌦ Union ⌫ Community , where the exigencies of trade so require. 
 
Ø new 
(27) In order to supplement the factors on the basis of which import or export duty and 
other measures are applied, the power to adopt delegated acts in accordance with 
Article 290 of the Treaty shoul d be delegated to the Commission in respect of the 
determination of origin and customs value of goods. 
 
Ð 450/2008 recital 18 
(28) It is desirable to group together all cases of incurrence of  a customs debt on 
importation, other than following the submission of a customs declaration for release for free circulation or temporary admission with partial relief, in order to avoid 
difficulties in determining the legal basis on which the customs debt was incurred. The 
same should apply in cases of incurr ence of a customs debt on exportation. 
 
Ø new 
(29) It is appropriate to establish the place where the customs debt is incurred and where 
the import or export duty should be recovered. 
 
Ð 450/2008 recital 19 
Ö new 
(30) Since the new role of customs authoritie s implies the sharing of responsibilities and 
cooperation between inland and border custom s offices, the customs debt should, in 
most cases, be  Ö In the context of centralised clear ance the customs debt should be  
incurred at the place where the debtor is established, as the customs office competent 
for that place can best supervise th e activities of the person concerned. 
 
Ð 450/2008 recital 20 
(31) Furthermore, in line with the revised Kyot o Convention, it is appropriate to provide 
for a reduced number of cas es where administrative cooperation between Member 
States is required in order to establish the place where the customs debt was incurre d 
and to recover the duties  . 
 
EN 18   EN  
Ð 450/2008 recital 21  
(31) The rules for special procedures should allow for the use of a single guarantee for all 
categories of special procedures and for that  guarantee to be comp rehensive, covering 
a number of transactions. 
 
Ð 450/2008 recital 22 (adapted) 
(32) In order to ensure better protection of the financial interests of the ⌦ Union ⌫ 
Community  and of the Member States, a guara ntee should cover non-declared or 
incorrectly declared goods included in a cons ignment or in a declaration for which it is 
provided. For the same reason, the undertakin g of the guarantor should also cover 
amounts of import or export duty which fall to  be paid following post-release controls. 
 
Ð 450/2008 recital 23 (adapted) 
(33) In order to safeguard the financial interests of the ⌦ Union ⌫ Community  and of the 
Member States and to curb fraudulent pr actices, arrangements involving graduated 
measures for the application of a comprehensive guarantee are advisable. Where there 
is an increased risk of fraud it should be possible to prohi bit temporarily the 
application of the comprehens ive guarantee, taking account of  the particular situation 
of the economic operators concerned. 
 
Ð 450/2008 recital 24 
(34) It is appropriate to ta ke account of the good faith of the person concerned in cases 
where a customs debt is incurred through non-compliance with customs legislation 
and to minimise the impact of negligence on the part of the debtor. 
 
Ø new 
(35) In order to protect the fi nancial interests of the Union and of the Member States and to 
supplement the rules concerning the custom s debt and the guarant ees, the power to 
adopt delegated acts in accordance with Artic le 290 of the Treaty should be delegated 
to the Commission in respect of the place of incurrence of the customs debt, the 
calculation of the amount of import and e xport duty, the guarantee of that amount and 
the recovery, repayment, remission and extinguishment of the customs debt. 
 
Ð 450/2008 recital 25 (adapted) 
(36) It is necessary to lay down th e principle of how to determine the ⌦ customs ⌫ status 
of ⌦ Union ⌫ Community  goods and the circumstances pe rtaining to the loss of 
 
EN 19   EN such status, and to provide a basis for determining when that status remains unaltered 
in cases where goods ⌦ are ⌫ temporarily ⌦ brought out of ⌫ the customs 
territory of the ⌦ Union ⌫ Community . 
 
Ø new 
(37) In order to ensure free movement of Un ion goods in the customs territory of the Union 
and customs treatment of non-Union goods brou ght into that terr itory, the power to 
adopt delegated acts in accordance with Artic le 290 of the Treaty should be delegated 
to the Commission in respect of the determ ination of the customs status of goods, the 
loss of the customs status of Union goods, th e preservation of th at status for goods 
temporarily leaving the customs territory of  the Union, the application of commercial 
policy measures, prohibitions and restri ctions to goods placed under a special 
procedure which are released for free circulat ion and the conditions for duty relief for 
returned goods and products taken from the sea. 
 
Ð 450/2008 recital 26 
(38) It is appropriate, where an econo mic operator has provided, in advance, the 
information necessary for risk-based contro ls on the admissibility of the goods, to 
ensure that quick release of goods is then the rule. Fiscal and trade policy controls 
should primarily be performed by the cust oms office competent in respect of the 
premises of the economic operator. 
 
Ð 450/2008 recital 27 
(39) The rules for customs declarations and for the placing of goods under a customs 
procedure should be modernised and str eamlined, in particular by requiring that 
customs declarations be, as a rule, made el ectronically and providing for only one type 
of simplified declaration. 
 
Ð 450/2008 recital 28 
(40) Since the revised Kyoto Convention fa vours the lodging, registering and checking of 
the customs declaration prior to the ar rival of the goods and, furthermore, the 
dissociation of the place where the declar ation is lodged from the place where the 
goods are physically located, it is appropriate  to provide for centralised clearance at 
the place where the economic operator is es tablished. Centralised clearance should 
include the facility for the use of simplified declarations, deferment of the date of the 
submission of a complete declaration and required documents, periodic declaration 
and deferred payment. 
 
EN 20   EN  
Ð 450/2008 recital 29 (adapted) 
(41) In order to help to ensure neut ral conditions for competition throughout the 
Community iIt is appropriate to lay down at ⌦ Union ⌫ Community  level the rules 
governing the destruction or disposal otherw ise of goods by the customs authorities, 
these  ⌦ those ⌫ being matters which have previ ously required national legislation. 
 
Ø new 
(42) In order to supplement the rules re garding the placing of goods under a customs 
procedure and ensure equal treatment of the persons co ncerned, the power to adopt 
delegated acts in accordance with Article 290 of the Treaty should be delegated to the 
Commission in respect of the competent cu stoms offices, the rules on the procedure 
for lodging a customs declaration, the cases wh ere authorisations ar e granted for that 
purpose, the rules for the release of goods , and the disposal of goods placed under a 
customs procedure. 
 
Ð 450/2008 recital 30 (adapted) 
(43) It is appropriate to lay down common a nd simple rules for the special procedures 
(transit, storage, specific use and processing) , supplemented by a small set of rules for 
each category of special procedure, in or der to make it simple for the operator to 
choose the right procedure, to  avoid errors and to redu ce the number of post-release 
recoveries and repayments. 
 
Ð 450/2008 recital 31 
(44) The granting of authorisations for severa l special procedures with a single guarantee 
and a single supervising customs office shoul d be facilitated an d there should be 
simple rules on the incurrence of a customs debt in these cases. The basic principle 
should be that goods placed under a special procedure, or the products made from 
them, are to be assessed at the time when the customs debt is incurred. However, it should also be possible, where economically  justified, to assess the goods at the time 
when they were placed under a special procedure. The same  principles should apply to 
usual forms of handling. 
 
Ð 450/2008 recital 32 (adapted) 
(45) In view of the increased  security-related measures introduced into the Code under 
Regulation (EC) No  648/2005 of the European Parliament a nd of the Council of 
13 April 2005 amending Council Regulation (EEC) No  2913/92 establishing the 
 
EN 21   EN Community Customs Code23, the placing of goods into free zones should become a 
customs procedure and the goods should be s ubject to customs controls at entry and 
with regard to records. 
 
Ð 450/2008 recital 33 
(46) Given that the intention of re-expor tation is no longer necessary, the inward 
processing suspension procedure should be merged with processing under customs 
control and the inward processing drawback  procedure abandoned. This single inward 
-processing procedure should also cover destruction, exce pt where destruction is 
carried out by, or under the supervision of,  customs. 
 
Ø new 
(47) In order to supplement th e rules on special procedures a nd ensure equal treatment of 
the persons concerned, the power to adopt de legated acts in acco rdance with Article 
290 of the Treaty should be de legated to the Commission in respect of th e obligations 
of the holder of a special procedure, the cases where an authorisation relating to a 
special procedure is granted and the obligati ons of the holder of th at authorisation, and 
the rules on the procedure to ensure customs supervision of goods placed under a 
special procedure. 
 
Ð 450/2008 recital 34 (adapted) 
(48) Security-related measures relating to ⌦ Union ⌫ Community  goods brought out of 
the customs territory of the ⌦ Union ⌫ Community  should apply equally to the re-
export of non -Community  ⌦ non-Union ⌫ goods. The same basic  rules should 
apply to all types of goods, with the possibi lity of exceptions where necessary, such as 
for goods only transiting through the customs territory of the ⌦ Union ⌫ 
Community . 
 
Ð 450/2008 recital 35  
(49) The measures necessary for the implementation of this Regulation should be adopted 
in accordance with Council Decision 1999/468/EC of 28  June 1999 laying down the 
procedure for the exercise of implementing power s conferred on the Commission24. 
                                                 
23 OJ  L 117, 4.5.2005, p.  13. 
24 OJ  L 184, 17.7.1999, p.  23. Decision as amended by Decision 2006/512/EC (OJ  L 200, 22.7 .2006, 
p. 11). 
 
EN 22   EN  
Ø new 
(49) In order to ensure the customs supe rvision of goods brought into and out of the 
customs territory of the Union and the appl ication of security-re lated measures, the 
power to adopt delegated acts in accordance with Article 290 of the Treaty should be 
delegated to the Commission in respect of th e rules on the procedure relating to entry 
summary declaration, arrival of goods, pre- departure declarati ons, export, re-export 
and exit of goods. 
 
Ð 450/2008 recital 36 
(50) It is appropriate to provide for the adopt ion of measures implementing this Code. 
These measures should be adopted in accord ance with the management and regulatory 
procedures provided for in Articl es 4 and  5 of Decision 1999/468/EC.  
 
Ø new 
(50) In accordance with the principle of proporti onality, it is necessary and appropriate, for 
the achievement of the basic objectives of  enabling the customs union to function 
effectively and implementing the common co mmercial policy, to lay down the general 
rules and procedures applicable  to goods brought into or out of the customs territory of 
the Union. This Regulation does not go beyond what is necessary in order to achieve 
the objectives pursued, in accordance with th e first subparagraph of Article 5(4) of the 
Treaty on European Union. 
 
Ð 450/2008 recital 37 
(51) In particular, the Commission should be empowered to define the conditions and 
criteria necessary for the effective appli cation of this Code. Si nce those measures are 
of general scope and ar e designed to amend non -essential elements of this Regulation 
or to supplement this Regulation by the addition of new non -essential elements, they 
must be adopted in accordance with the r egulatory procedure with scrutiny provided 
for in Article  5a of Decision 1999/468/EC.  
 
Ð 450/2008 recital 38 
(52) It is appropriate, in order to  ensure an effective decision -making process, to examine 
questions relating to the preparation of a position to be taken by the Community in 
committees, working groups and panels established by or under international 
agreements dealing with customs legislation.  
 
EN 23   EN  
Ð 450/2008 recital 39 (adapted) 
(51) In order to simplify and rationalise cu stoms legislation, a number of provisions 
presently contained in  autonomous Community  ⌦ Union ⌫ acts have, for the sake 
of transparency, been incorporated into the ⌦ Union Customs ⌫ Code. The 
following  Regulations, together with Regula tion (EEC) No 2913/92, should therefore 
be repealed:  Council Regulation (EEC) No 3925/91 of 19 December 1991 concerning 
the elimination of controls and formalities applicable to the cabin and hold baggage of 
persons taking an intra-Community flight a nd the baggage of persons making an intra-
Community sea crossing25, ⌦ Regulation (EEC) No 2913/92, ⌫ Council Regulation 
(EC) No 1207/2001 of 11 June 2001 on procedures to  facilitate the issue or the making 
out in the Community of proofs of origin and the issue of certain approved exporter 
authorisations under the provi sions governing preferential trade between the European 
Community and certain countries26 ⌦, and Regulation (EC) No 450/2008 should 
therefore be repealed ⌫. 
 
Ð 450/2008 recital 40  
Since the objectives of this Regulation, namel y, to lay down rules and procedures applicable 
to goods brought into or out of  the customs territory of the Community in orde r to enable the 
Customs Union to function effectively as a cent ral pillar of the internal market, cannot be 
sufficiently achieved by the Member States and can therefore be better achieved at 
Community level, the Community may adopt measures, in accordance with the principle of 
subsidia rity as set out in Article 5 of the Treaty. In accordan ce with the principle of 
proportionality, as set out in that Article, this Regulation does not go beyond what is 
necessary in order to achieve those objectives,  
 
Ø new 
(52) The Articles setting out the delegation of power and the conferral of implementing 
powers and Article 46 on charges and costs sh ould apply from the date of entry into 
force of this Regulation. The other provisi ons should apply from the first day of the 
first month after 18 months following that date. 
 
Ð 450/2008 (adapted) 
Ö new 
HAVE ADOPTED THIS REGULATION: 
                                                 
25 12OJ L 374, 31.12.1991, p. 4. Regulation as amended by Regulation (EC) No 1882/2003 of the 
European Parliament and of the Council (OJ L 284, 31.10.2003, p. 1).  
26 OJ L 165, 21.6.2001, p. 1. Regulation as last amended by Regulation (EC) No 7 5/2008 (OJ L 24, 
29.1.2008, p. 1).  
 
EN 24   EN TABLE OF CONTENTS 
TITLE I GENERAL PROVISIONS ........................................................................................ 27 
CHAPTER 1 Scope of customs legislati on, mission of customs and definitions.................... 27 
CHAPTER 2 Rights and obligations  of persons with regard to customs legislation............... 37 
Section 1 Provision of information .......................................................................................... 37 Section 2 Customs representation ............................................................................................ 44 Section 3 Authorised economic operator ................................................................................. 46 Section 4 Decisions relating to the a pplication of customs legislation.................................... 49 
Section 5 Penalties ............................................................................................................ ....... 58 
Section 6 Appeals.............................................................................................................. ....... 59 
Section 7 Control of goods..................................................................................................... .. 60 
Section 8 Keeping of documents and othe r information; charges and costs............................ 65 
CHAPTER 3 Currency conversion and time-limits................................................................. 67 TITLE II FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES
 
⌦ DUTY ⌫ AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE 
APPLIED ........................................................................................................................ ......... 68 
CHAPTER 1 Common Customs Tariff and tariff classification of goods............................... 68 
CHAPTER 2 Origin of goods .................................................................................................. 72 
Section 1 Non-preferential origin............................................................................................. 7 2 
Section 2 Preferential origin.................................................................................................. ... 73 
Section 3 Determination of origin of goods............................................................................. 75 CHAPTER 3 Value of goods for customs purposes ................................................................ 75 TITLE III CUSTOMS DEBT  AND GUARANTEES ............................................................. 80 
CHAPTER 1 Incurrence of a customs debt ............................................................................. 80 
Section 1 Customs debt on importation ................................................................................... 80 Section 2 Customs debt on exportation.................................................................................... 83 Section 3 Provisions common to customs debt s incurred on importati on and exportation ..... 85 
 
EN 25   EN CHAPTER 2 Guarantee for a potentia l or existing customs debt............................................ 89 
CHAPTER 3 Recovery,  and payment, of duty and  repayment and remission of the amount of 
import or  and export duty......................................................................................................... 97 
Section 1 Determination of the amount of impor t or export duty, notific ation of the customs 
debt and entry in the accounts................................................................................................. . 97 
Section 2 Payment of the amount of import or export duty................................................... 102 Section 3 Repayment and remission of the amount of import or export duty
....................... 108 
CHAPTER 4 Extinguishment of a  customs debt ................................................................... 114 
TITLE IV GOODS BROUGHT INTO TH E CUSTOMS TERRITORY OF THE 
⌦ UNION ⌫ COMMUNITY ............................................................................................. 117 
CHAPTER 1 Entry summary declaration .............................................................................. 117 
CHAPTER 2 Arrival of goods ............................................................................................... 122 Section 1 Entry of goods into the customs territory of the ⌦ Union ⌫ Community
......... 122 
Section 2 Presentation, unloading and examination of goods................................................ 126 Section 3 Formalities after presentation................................................................................. 128 Section 4 Goods moved under a transit procedure................................................................. 129 TITLE V GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A 
CUSTOMS PROCEDURE, VE RIFICATION, RELEASE A ND DISPOSAL OF GOODS 130 
CHAPTER 1 Customs status of goods................................................................................... 130 CHAPTER 2 Placing goods under a customs procedure ....................................................... 133 
Section 1 General provisions.................................................................................................. 1 33 
Section 2 Standard customs declarations ............................................................................... 137 Section 3 Simplified customs declarations............................................................................. 139 Section 4 Provisions applying to  all customs declarations .................................................... 141 
Section 5 Other simplifications.............................................................................................. 14 5 
CHAPTER 3 Verification and release of goods..................................................................... 148 
Section 1 Verification......................................................................................................... .... 148 
Section 2 Release .............................................................................................................. ..... 151 
 
EN 26   EN CHAPTER 4 Disposal of goods............................................................................................. 153 
TITLE VI RELEASE FOR FREE CIRCULA TION AND RELIEF FROM IMPORT 
⌦ DUTY ⌫ DUTIES .......................................................................................................... 156 
CHAPTER 1 Release for free circulation .............................................................................. 156 
CHAPTER 2 Relief from import ⌦ duty ⌫ duties ............................................................. 157 
Section 1 Returned goods....................................................................................................... 157 
Section 2 Sea-fishing and produc ts taken from the sea.......................................................... 160 
Section  3 Implementing measures .......................................................................................... 161 
TITLE VII SPECIAL PROCEDURES.................................................................................. 161 
CHAPTER 1 General provisions ........................................................................................... 161 CHAPTER 2 Transit .............................................................................................................. 172 
Section 1 External and internal transit ................................................................................... 172 Section 2 Community
 ⌦ Union ⌫ transit........................................................................... 175 
CHAPTER 3 Storage ............................................................................................................. 1 77 
Section 1 Common provisions ............................................................................................... 177 Section 2 Temporary storage.................................................................................................. 18 0 
Section 3 Customs warehousing ............................................................................................ 182 
Section 4 Free zones........................................................................................................... .... 183 
CHAPTER 4 Specific use ...................................................................................................... 187  
Section 1 Temporary admission............................................................................................. 187 Section 2 End-use.............................................................................................................. ..... 190 
CHAPTER 5 Processing ........................................................................................................ 191  
Section 1 General provisions.................................................................................................. 1 91 
Section 2 Inward processing .................................................................................................. 19 2 
Section 3 Outward processing................................................................................................ 194  
TITLE VIII DEPARTURE OF
 GOODS ⌦ BROUGHT OUT OF ⌫ FROM  THE 
CUSTOMS TERRITORY OF THE ⌦ UNION ⌫ COMMUNITY ................................... 197 
 
EN 27   EN CHAPTER 1 Goods leavi ng the customs territory ................................................................ 197 
CHAPTER 2 Export and re -export ........................................................................................ 202 
CHAPTER 3 Relief from export duties ................................................................................. 205 
TITLE IX ⌦ DELEGATION OF POWER ⌫ , CUSTOMS CODE  COMMITTEE 
⌦ PROCEDURE ⌫ AND FINAL PROVISIONS ............................................................. 208 
CHAPTER 1 ⌦ Delegation of power and ⌫ Customs Ccode Ccommittee ⌦ procedure ⌫208 
CHAPTER 2 Final provisions................................................................................................ 211 CORRELATION TABLES.................................................................................................... 214 
 
EN 28   EN TITLE  I 
GENERAL  PROVISIONS 
CHAPTER 1 
Scope of customs legislation, mi ssion of customs and definitions 
 
Ð 450/2008 (adapted) 
Article 1 
Subject matter and scope 
1. This Regulation establishes the ⌦ Union ⌫ Community  Customs Code, hereinafter 
referred to as  ‘(the Code’ ) laying down the general rules an d procedures applicable to 
goods brought into or out of the customs territory of the ⌦ Union ⌫ Community . 
Without prejudice to internat ional law and conventions and ⌦ Union ⌫ Community  
legislation in other fields, th e Code shall apply uniformly th roughout the customs territory of 
the ⌦ Union ⌫ Community . 
2. Certain provisions of the customs legisla tion may apply outside the customs territory 
of the ⌦ Union ⌫Community  within the framework of legislation governing 
specific fields or of international conventions. 
 
Ð 450/2008 (adapted) 
Ö new 
3. Certain provisions of the cu stoms legislation, including th e simplifications for which 
it provides, shall apply to the trade in ⌦ Union ⌫ goods between parts of the 
customs territory of the Community  ⌦ Union ⌫ to which the provisions of 
Directive 2006/112/EC Ö or of Directive 2008/118/EC  apply and parts of that 
territory where those provision s do not apply, or to tr ade between parts of that 
territory where those provisions do not apply. 
 
Ð 450/2008 
The measures designed to amend non -essential elements of this Regulation, by su pplementing 
it, laying down the provisions referred to in the first subparagraph and simplified formalities 
for their implementation, shall be adopted in ac cordance with the regul atory procedure with 
scrutiny referred to in Article  184(4). Those measures s hall also take account of particular 
circumstances pertaining to the trade in goods involving only one Member State.  
 
EN 29   EN  
Ø new 
Article 2 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243 
specifying the provisions of the customs legislat ion with respect to the customs declaration, 
the proof of the customs status and the use of  the Union internal transit procedure, which 
apply to the trade in  Union goods referred to in Arti cle 1(3). Those acts may address 
particular circumstances pert aining to the trade in Union goods involving only one Member 
State. 
 
Ð 450/2008 (adapted) 
Article 32  
Mission of customs authorities  
Customs authorities shall be primarily responsible for the supervision of the ⌦ Union's ⌫ 
Communit y’s international trade, thereby contributing to fair and open trade, to the 
implementation of the external aspects of the internal market, of the common trade policy and 
of the other common Comm unity  ⌦ Union ⌫ policies having a bearing on trade, and to 
overall supply chain security. Customs author ities shall put in place measures aimed, in 
particular, at the following: 
(a) protecting the financial interests of the Communit y ⌦ Union ⌫ and its Member 
States; 
(b) protecting the Community  ⌦ Union ⌫ from unfair and illegal trade while 
supporting legitimate business activity; 
(c) ensuring the security and safety of the Community  ⌦ Union ⌫ and its residents, 
and the protection of the environment, wher e appropriate in clos e cooperation with 
other authorities; 
 
Ð 450/2008 
(d) maintaining a proper balance be tween customs controls and facilitation of legitimate 
trade. 
 
EN 30   EN Article 43  
Customs territory 
 
Ð 450/2008 (adapted) 
1. The customs territory of the ⌦ Union ⌫ Community  shall comprise the following 
territories, including their territorial waters, internal waters and airspace: 
 
Ð 450/2008 
– the territory of the Kingdom of Belgium, 
– the territory of the Republic of Bulgaria, 
– the territory of the Czech Republic, 
– the territory of the Kingdo m of Denmark, except the F aeroe Islands and Greenland, 
– the territory of the Federa l Republic of Germany, except the Island of Heligoland and 
the territory of Buesingen (Treaty of  23 November 1964 between the Federal 
Republic of Germany and th e Swiss Confederation), 
– the territory of the Republic of Estonia, 
– the territory of Ireland, 
– the territory of th e Hellenic Republic, 
– the territory of the Kingdom of Sp ain, except Ceuta and Melilla, 
 
Ð 450/2008 (adapted) 
Ö new 
– the territory of the French Republic, except N ew Caledonia, Mayotte, Saint -Pierre 
and M iquelon, Wallis and Futuna Islands, French Polynesia and the French Southern 
and Antarctic Territories  ⌦ the French overseas countries and territories to which 
the provisions of Part Four of the Treaty on the Functioning of the European Union 
apply⌫, 
 
Ð 450/2008 (adapted) 
– the territory of the Italian Republic, except the municipalities of Livigno and 
Campione d’Italia and the national waters of Lake L ugano which are between the 
bank and the political frontier of the ar ea between Ponte Tresa and Porto Ceresio, 
 
EN 31   EN – the territory of the Republic of Cyprus, in accordance with  the provisions of the 2003 
Act of Accession, 
– the territory of the Republic of Latvia, 
– the territory of the Republic of Lithuania, 
– the territory of the Grand Duchy of Luxembourg, 
– the territory of the Republic  of Hungary, 
– the territory of Malta, 
– the territory of the Kingdom of  the Netherlands in Europe, 
– the territory of the Republic of Austria, 
– the territory of the Republic of Poland, 
– the territory of the Portuguese Republic, 
– the territory of Romania, 
– the territory of the Republic of Slovenia, 
– the territory of the Slovak Republic, 
– the territory of the Republic of Finland, 
– the territory of th e 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. 
 
Ð 450/2008 (adapted) 
2. The following territories, including their territorial waters, internal waters and 
airspace, situated outside the territory of the Member States shall, taking into account the conventions and treaties applicable to them, be considered to be part of the 
customs territory of the ⌦ Union ⌫ 
Community : 
 
Ð 450/2008 
(a) FRANCE 
The territory of Monaco as defined in the Customs Convention signed in Paris on 18 May 
1963 ( Journal officiel de la République française  (Official Journal of the French Republic) of 
27 September 1963, p. 8679); 
 
EN 32   EN (b) CYPRUS 
The territory of the United Kingdom Soverei gn Base Areas of Akrotiri and Dhekelia as 
defined in the Treaty concerning the Estab lishment of the Republic of Cyprus, signed in 
Nicosia on 16 August 1960 (United Kingdom Treaty Series No 4 (1961) Cmnd. 1252). 
Article 54  
Definitions 
For the purposes of the Code, the following definitions shall apply: 
1. "‘customs authorities"’  means the customs administrations of the Member States 
responsible for applying the customs legisl ation and any other authorities empowered 
under national law to apply cer tain customs legislation; 
2. "‘customs legislation"’  means the body of legislation made up of the following: 
 
Ð 450/2008 (adapted) 
(a) the Code and the provisions adopted at Community  ⌦ Union ⌫ level and, where 
appropriate, at national level, to implement it; 
 
Ð 450/2008 
(b) the Common Customs Tariff; 
 
Ð 450/2008 (adapted) 
(c) the legislation setting up a Community  ⌦ Union ⌫ system of reliefs from customs 
⌦ duty ⌫ duties ; 
(d) international agreements containing cu stoms provisions, insofar as they are 
applicable in the ⌦ Union ⌫ Community ; 
3. "‘customs controls"’  means specific acts performed by the customs authorities in 
order to ensure the correct application of  customs legislation and other legislation 
governing the entry, exit, transit, ⌦ movement ⌫ transfer , storage and end-use of 
goods moved between the customs territory of the Community  ⌦ Union ⌫ and 
other territories, and the presence and move ment within the customs territory of non -
Community  ⌦ non-Union ⌫ goods and goods placed under the end-use procedure; 
4. "‘person"’  means a natural person, a legal pe rson, and any associ ation of persons 
which is not a legal person but which is recognised under ⌦ Union ⌫ Community  
or national law as having the capacity to perform legal acts; 
 
EN 33   EN  
Ð 450/2008 
5. "‘economic operator"’  means a person who, in the course  of his business, is involved 
in activities covered by customs legislation; 
6. "‘customs representative"’  means any person appointed by another person to carry 
out the acts and formalities required under the customs legislation in his dealings 
with customs authorities; 
 
Ð 450/2008 (adapted) 
Ö new 
7. "‘risk"’  means the likelihood Ö and the impact  of an event that may occur , with 
regard to the entry, exit, transit, ⌦ movement ⌫ transfer  or end-use of goods 
moved between the customs territory of the Community  ⌦ Union ⌫ and countries 
or territories outside that territory and to the presence of goods which do not have 
Community  ⌦ the customs ⌫ status ⌦ of Union goods ⌫ , which would have 
any of the following results: 
 
Ð 450/2008 (adapted) 
(a) it would prevent the correct application of Community  ⌦ Union ⌫ or national 
measures; 
(b) it would compromise the financ ial interests of the Community  ⌦ Union ⌫ and its 
Member States; 
(c) it would pose a threat to the security and safety of the Community  ⌦ Union ⌫ and 
its residents, to human, animal or plant h ealth, to the environment or to consumers; 
 
Ð 450/2008 
8. "‘customs formalities"’  means all the operations which must be carried out by the 
persons concerned and by the customs aut horities in order to comply with the 
customs legislation; 
 
Ð 450/2008 (adapted) 
9. "‘⌦ entry ⌫ summary declaration"’  (entry summary declaration and exit summary 
declaration)  means the act whereby, before  or at the time of the event,  a person 
informs the customs authorities, in the pres cribed form and manner, that goods are to 
be brought into or out of  the customs territory of the ⌦ Union ⌫ Community ; 
 
EN 34   EN 10. ⌦ "exit summary declaration" means the act whereby a person informs the customs 
authorities, in the prescribed form and ma nner, that goods are to be brought out of 
the customs territory of the Union; ⌫ 
 
Ø new 
11. "declaration for temporary storage" means the act whereby a person indicates, in the 
prescribed form and manner, that goods ar e placed or intended to be placed under 
that procedure; 
 
Ð 450/2008 
1012. "‘ customs declaration"’  means the act whereby a person indicates,  in the prescribed 
form and manner,  a wish to place goods under a gi ven customs proced ure, with an 
indication, where appropriate, of any specific arrangements to be applied; 
 
Ð 450/2008 (adapted) 
Ö new 
1113. "‘ declarant"’  means the person lodging ⌦ a customs declaration, ⌫ Ö a 
declaration for temporary storage,  a ⌦ an entry ⌫ summary declaration ⌦ , an 
exit summary declaration, ⌫ or a re-export notification or Ö a re-export advice  
making a customs declaration  in his own name or the person in whose name such a 
declaration is made; 
1214. "‘ customs procedure"’  means any of the following procedures under which goods 
may be placed in accordance with ⌦ the ⌫ this Code: 
 
Ð 450/2008 
(a) release for free circulation; 
(b) special procedures; 
(c) export; 
1315. ‘customs debt’ means the obligation on a person to pay the amount of import or 
export duty which applies to specific goods  under the customs legislation in force; 
1416. ‘debtor’ means any person liable for a customs debt; 
 
EN 35   EN  
Ð 450/2008 (adapted) 
Ö new 
1517. "‘ import ⌦ duty ⌫ duties "’ means customs duties  ⌦ duty ⌫ payable on the 
importation of goods; 
1618. "‘ export ⌦ duty ⌫ duties "’ means customs duties  ⌦ duty ⌫ payable on the 
exportation of goods; 
1719. "‘ customs status"’  means the status of goods as Community  ⌦ Union ⌫ or non -
Community  ⌦ non-Union ⌫ goods; 
1820. ‘Community  ⌦ "Union ⌫ goods"’  means goods which fall into any of the 
following categories: 
(a) goods wholly obtained in the cu stoms territory of the Community  ⌦ Union ⌫ and 
not incorporating goods imported from countri es or territories outside the customs 
territory of the ⌦ Union ⌫ Community.  Goods wholly obtained in the customs 
territory of the Community sh all not have the customs st atus of Community goods if 
they are obtained from goods placed under th e external transit procedure, a storage 
procedure, the temporary admission procedure or the inward -processing procedure in 
cases determined in accordance with Article 101(2)(c) ;  
(b) goods brought into the cust oms territory of the Community  ⌦ Union ⌫ from 
countries or territories outside that terri tory and released for free circulation; 
(c) goods obtained or produced in the customs territory of the ⌦ Union ⌫ 
Community , either solely from goods referred to in point (b) or from goods referred 
to in points (a) and (b); 
1921. ‘"non-Community ⌦ non-Union ⌫ goods’ " means goods other than those referred 
to in point (20)(18 ) or which have lost their customs status as ⌦ Union ⌫ 
Community  goods; 
2220 . "‘ risk management"’  means the systematic identification of risk Ö , including 
through random checks,  and the implementation of all measures necessary for 
limiting exposure to risk. This includes ac tivities such as collecting data and 
information, analysing and assessing risk, pr escribing and taking action and regular 
monitoring and review of th at process and its outcomes,  based on inte rnational, 
Community and national sources and strategies ; 
 
Ð 450/2008 
2321 . "‘ release of goods"’  means the act whereby the cu stoms authorities make goods 
available for the purposes specified for the customs procedure under which they are 
placed; 
 
EN 36   EN 2422 . "‘ customs supervision"’  means action taken in general by the customs authorities 
with a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subj ect to such action are observed; 
 
Ð 450/2008 (adapted) 
Ö new 
2523 . "‘ repayment"’  means the refunding of any  Ö an amount of  import or export duty 
that has been paid; 
2624 . "‘ remission"’  means the waiving of the obligation to pay Ö an amount of  import 
or export duties  ⌦ duty ⌫ which ⌦ has ⌫ have  not been paid; 
 
Ð 450/2008 
2725 . "‘ processed products"’  means goods placed under a processing procedure which have 
undergone processing operations; 
 
Ð 450/2008 (adapted) 
2826 . "‘ person established in the customs territory of the ⌦ Union ⌫ Community "’ 
means: 
(a) in the case of a natural person, any person who has his habitual residence in the 
customs territory of the ⌦ Union ⌫ Community ; 
(b) in the case of a legal person or an asso ciation of persons, any person who has his 
registered office, central headquarters or a permanent business establishment in the 
customs territory of the ⌦ Union ⌫ Community ; 
 
Ð 450/2008 
2927 . "‘ presentation of goods to customs"’  means the notification to the customs 
authorities of the arrival of goods at th e customs office or at any other place 
designated or approved by the customs author ities and the availability of those goods 
for customs controls; 
3028 . "‘ holder of the goods"’  means the person who is the ow ner of the goods or who has a 
similar right of disposal over them or who has physical control of them; 
 
Ð 450/2008 (adapted) 
2931. "‘ holder of the procedure"’  means:   
 
EN 37   EN (a) the person who makes  ⌦ lodges ⌫ the customs declarati on, or on whose behalf 
⌦ that ⌫ the customs  declaration is made  ⌦ lodged ⌫ ;,  
 
Ø new 
(b) the person who presents the goods which ar e deemed to have been placed under the 
temporary storage procedure until the declar ation for temporary storage is lodged, or 
the person on whose behalf the goods are presented; 
(c) the person who lodges the declaration fo r the temporary storage procedure or on 
whose behalf that d eclaration is lodged; 
 
Ð 450/2008 (adapted) 
(d) or the person to whom the rights and obligations of that person  in respect of a customs 
procedure have been transferred; 
3230 . "‘ commercial policy measures"’  means non-tariff measures established, as part of the 
common commercial policy, in the form of ⌦ Union ⌫ Community  provisions 
governing internationa l trade in goods; 
 
Ð 450/2008 
3331 . "‘ processing operations"’  means any of the following: 
 (a) the working of goods, including erecting or assembling them or fitting them 
to other goods; 
 (b) the processing of goods;  (c) the destruction of goods;  (d) the repair of goods, including restor ing them and putting them in order; 
 (e) the use of goods which are not to be found in the processed products, but 
which allow or facilitate the producti on of those products, even if they are 
entirely or partially used up in the process (production accessories); 
3432
. "‘ rate of yield"’  means the quantity or percentage  of processed products obtained 
from the processing of a given quantit y of goods placed under a processing 
procedure.;  
 
EN 38   EN  
Ð 450/2008 
33. ‘message’ means a communication in a prescribed format containing data transmitted 
from one person, offi ce or authority to another us ing information technology and 
computer networks.  
 
Ð 450/2008 
CHAPTER 2 
Rights and obligations of pe rsons with regard to customs 
legislation 
SECTION  1 
PROVISION OF INFORMATION  
Article 65  
Exchange and storage of data 
1. All exchanges of data, accompanying doc uments, decisions and notifications 
between customs authorities and betw een economic operators and customs 
authorities required under the customs legisl ation, and the storage of such data as 
required under the customs legislation, sh all be made using electronic data-
processing techniques. 
 
Ð 450/2008 
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down exceptions to the first subparagraph, shall be adopted in accordance with the 
regulatory procedure with sc rutiny referred to in Article  184(4).  
Those measures shall define the cases in which and the conditions under  which paper or other 
transactions may be used in place of electronic exchanges of data,  taking the following, in 
particular, into account:  
 
Ø new 
2. Means of exchange and storage of data, other than the electronic data-processing 
techniques referred to in paragra ph 1, may be used as follows:  
 
EN 39   EN (a) on a permanent basis where duly justified by the type of traffic, where required by 
international agreements, or where the use of electronic data-pro cessing techniques is 
not appropriate for the procedure concerned;  
 
Ð 450/2008 (adapted) 
Ö new 
(ab) the possibility  Ö on a temporary basis, in case  of temporary failure of the  customs 
authorities’ ⌦ or economic operators' ⌫ computerised systems; (b) the possibility 
of temporary failure of the economic operato r’s computerised systems;  
 
Ð 450/2008 
(c) international conventions and agreements  which provide for the use of paper 
documents;  
(d) travellers without direct access to the com puterised systems and with no means of 
providing electronic inform ation;  
(e) practical requirements for declarations to  be made orally or by any other act.  
2. Except where these are otherw ise specifically provided for in  the customs legislation, the 
Commission shall, in accordance with  the regulatory procedure referred t o in Article  184(2), 
adopt measures laying down the following:  
 
Ð 450/2008 (adapted) 
Ö new 
(ac) the messages to be exchanged between customs offices, as required  Ö on a 
transitional basis, where the elect ronic systems which are necessary  for the 
application of the Ö provisions of the Code are not yet operational, for transitional 
periods ending on 31 December 2020 at the latest .  customs legislation ; 
 
Ø new 
3. The Commission may adopt decisions allowing one or several Member States to use, 
by way of derogation from paragraph 1, means of exchange and storage of data other 
than electronic data-p rocessing techniques.  
Article 7 
Delegation of power 
The Commission shall be empowered to adopt de legated acts in accordance with Article 243: 
 
EN 40   EN  
Ð 450/2008 (adapted) 
Ö new 
(ba) ⌦ laying down ⌫ a common data set and format of  ⌦ for ⌫ the messag es to be 
exchanged under the customs legislation.The  data referred to in Ö Article 6(1), 
including their format and code;  point  (b) of the first subparagraph shall contain 
the particulars necessary for risk analysis and the pr oper application of customs 
controls, using, where appropriate, interna tional standards and commercial practices.  
 
Ø new 
(b) specifying the rules on the exchange and st orage of data to be made by the means 
referred to in Article 6(2). 
Article 8 
Conferral of implementing powers 
The Commission shall adopt the decisions on de rogations, referred to in Article 6(3), by 
means of implementing acts. Those implementi ng acts shall be adopte d in accordance with 
the examination procedure referred to in Article 244(4). 
Article 9 
Registration 
1. Economic operators established in the cu stoms territory of the Union shall be 
registered by the customs authorities. 
2. The obligation referred to in paragraph 1 may be extended, in certain cases, to 
economic operators which are not established in the customs territo ry of the Union or 
to other persons. 
Article 10 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying the cases referred to in Article 9(2) , determining the Member State competent for 
the registration and specifying the rules on the pr ocedure for registration  and invalidation of 
registration. 
 
EN 41   EN  
Ð 450/2008 (adapted) 
Article116   
⌦ Communication of information and data ⌫ Data  protection 
1. All information acquired by the customs author ities in the course of performing their 
⌦ duty ⌫ duties  which is by its nature confidential or which is provided on a 
confidential basis shall be covered by the obligation of professional secrecy. Except 
as provided for under Article 40(2)Article 26(2) , such information shall not be 
disclosed by the competent authorities wit hout the express permission of the person 
or authority that provided it. 
 
Ð 450/2008 (adapted) 
Such information may, however, be disclo sed without permission where the customs 
authorities are obliged or authorised to do so pu rsuant to the provisions in force, particularly 
in respect of data protection, or in  connection with legal proceedings. 
2. Communication of confidential ⌦ information ⌫ data to the customs authorities 
and other competent authorities of countri es or territories outside the customs 
territory of the ⌦ Union ⌫ Community  shall be permitted only in the framework 
of an international agreement ensuring an adequate level of data protection . 
 
Ð 450/2008 (adapted) 
3. ⌦ Any ⌫ The disclosure or communication of information shall take place in full 
compliance with data-protection provisions in force. 
 
Ð 450/2008 
Article 127  
Exchange of additional information between  customs authorities and economic operators 
1. Customs authorities and economic operato rs may exchange any information not 
specifically required under th e customs legislation, in pa rticular for the purpose of 
mutual cooperation in the identification and counteractio n of risk. That exchange 
may take place under a written agreement and may include access to the computer 
systems of economic operators by the customs authorities. 
2. Any information provided by one  party to the other in th e course of the cooperation 
referred to in paragraph 1 shall be confid ential unless both parties agree otherwise. 
 
EN 42   EN Article 138  
Provision of information by the customs authorities 
1. Any person may request information c oncerning the applic ation of customs 
legislation from the customs authorities. Such a request may be refused where it does 
not relate to an activity pertaining to in ternational trade in goods that is actually 
envisaged. 
2. Customs authorities shall maintain a regul ar dialogue with economic operators and 
other authorities involved in internati onal trade in goods. They shall promote 
transparency by making the customs legisla tion, general administrative rulings and 
application forms freely available, wherev er practical without charge, and through 
the Internet. 
Article 149  
Provision of information to the customs authorities 
1. Any person directly or indirectly involved in th e accomplishment of customs 
formalities or in customs controls shall, at the request of the customs authorities and within any time-limit specified, provide those authorities with all the requisite documents and information, in an appropriate form, and all the assistance necessary 
for the completion of those formalities or controls. 
 
Ð 450/2008 (adapted) 
Ö new 
2. The lodging of a ⌦ customs declaration, ⌫ Ö declaration for temporary storage,  
⌦ entry ⌫ summary declaration or customs declaration , ⌦ exit summary 
declaration, ⌫ or Ö re-export  notification Ö or re-export advice, or any other 
notification by a person to  the customs authorities  , or the submission of an 
application for an authorisation or a ny other decision, shall render the person 
concerned responsible for the following: 
 
Ð 450/2008 
Ö new 
(a) the accuracy and completeness of the information given in the declaration, 
notification Ö , advice  or application; 
 
Ð 450/2008 (adapted) 
Ö new 
(b) the authenticity of any documents  lodged or made availab le;Ö supporting the 
declaration, notification, advice or application;  
 
EN 43   EN  
Ð 450/2008 
(c) where applicable, compliance w ith all of the obligations relating to the placing of the 
goods in question under the customs procedur e concerned, or to the conduct of the 
authorised operations. 
The first subparagraph shall apply also to the provision of any information in any other form 
required by or given to the customs authorities. 
 
Ð 450/2008 (adapted) 
Ö new 
Where the declaration,  or notification Ö or advice  is lodged, the application is submitted or 
information is provided by a customs represen tative of the person concerned, the customs 
representative shall also be  bound by the obligations set out in the first subparagraph. 
 
Ð 450/2008 (adapted) 
Ö new 
Article 1510  
Electronic systems 
1. Member States ⌦ and the Commission ⌫ shall cooperate with the Commission  
with a view to developing , maintaining  and employing  electronic systems for the 
exchange of information  Ö the data referred to in Article 6(1)  between customs 
⌦ authorities ⌫ offices  and Ö with the Commission,  for the  common 
registration Ö , storage, processing  and ⌦ for ⌫ maintenance of ⌦ such 
data. ⌫ records relating, in particular, to the follow ing: 
 (a) economic operators directly or indi rectly involved in the accomplishment of 
customs formalities;  
 
Ø new 
2. The Commission may authorise the Member States, on their reque st, to test for a 
limited period of time simplifications in th e application of the customs legislation 
using electronic data-processing techniques. 
 
Ð 450/2008 (adapted) 
 (b) applications and authorisations concer ning a customs procedure or the status of 
authorised economic operator;  
 
EN 44   EN  (c) applications an d special decisions granted  in accordance with Article 20;  
 (d) common risk management, as referred to in Article  25. 
2. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying down the following:  
 (a) the sta ndard form and content of th e data to be registered;  
 (b) maintenance of those data, by the customs authorities of Members States;  
 (c) the rules for access to those data by:  
 (i) economic operators,  
 (ii) other competent authorities,  
shall be adopted in a ccordance with the regulatory proc edure with scruti ny referred to in 
Article 184(4).  
 
Ø new 
Article 16 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243 
laying down the rules for deve loping, maintaining and employi ng the electronic systems for 
the exchange of the data re ferred to in Article 15(1).  
Article 17 
Conferral of implementing powers 
1. The Commission shall, within 6 months of the entry into force of this Regulation, 
adopt by means of implementing acts a work programme relating to the development 
and deployment of the electronic systems referred to in Article 15(1). Those 
implementing acts shall be adopted in accordance with the examination procedure 
referred to in Article 244(4). 
2. The Commission shall adopt the decisions refe rred to in Article 15(2), by means of 
implementing acts. Those implementing acts shall be adopted in accordance with the 
advisory procedure referred  to in Article 244(2). 
 
EN 45   EN  
Ð 450/2008 
SECTION  2 
CUSTOMS REPRESENTATION  
Article 181 1 
Customs representative 
1. Any person may appoint a customs representative. 
Such representation may be either direct, in wh ich case the customs representative shall act in 
the name of and on behalf of another perso n, or indirect, in which case the customs 
representative shall act in his own name but on behalf of another person. 
 
Ð 450/2008 (adapted) 
2. A customs representative shall be establis hed within the customs territory of the 
⌦ Union ⌫ Community . 
 
Ø new 
That obligation may be waived in certain cases.  
 
Ð 450/2008 (adapted) 
3.2. Member States may ⌦ establish ⌫ define , in accordance with ⌦ Union ⌫ 
Communi ty law, the conditions under which a customs representative may provide 
services in the Member State where he is  established. However, without prejudice to 
the application of less stringent criteria  by the Member State concerned, a customs 
representative who complies with the criteria laid down in Article 22(a) , 14(a) to (d) 
shall be entitled to provide such services in a Member State other than the one where 
he is established. 
 
Ð 450/2008 
3. The measures designed to amend non -essential elemen ts of this Regulation, by 
supplementing it, laying down in particular, the following:  
 (a) the conditions under which the requirement referred to in the third subparagraph of 
paragraph  1 may be waived;  
 
EN 46   EN  (b) the conditions under which the entitlement referr ed to in paragraph  2 may be 
conferred and proved;  
 (c) any further measures for the implementation of this Article,  
shall be adopted in accordance with the regu latory procedure with scrutiny referred to in 
Article  184(4).  
 
Ð 450/2008 
Article 191 2 
Empowerment 
1. When dealing with the customs authorities,  a customs representative shall state that 
he is acting on behalf of the person represented and specify whether the 
representation is di rect or indirect. 
A person who fails to state that he is acting as a customs representative or who states that he 
is acting as a customs representative without be ing empowered to do so shall be deemed to be 
acting in his own name and on his own behalf. 
 
Ð 450/2008 (adapted) 
2. The customs authorities may require any person  stating that he is acting as a customs 
representative to ⌦ provide ⌫ produce  evidence of his empowerment by the 
person represented. 
 
Ð 450/2008 
The measures designed to amend non -essential elemen ts of this Regulation, by supplementing 
it, laying down derogations from  the first subparagraph, shall be adopted in accordance with 
the regulatory procedure with scrutiny referred to in Article  184(4).  
 
Ø new 
In certain cases the customs au thorities shall not require such  evidence to be provided.  
 
EN 47   EN  
Ø new 
Article 20 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the cases where the obligation referred to in  the first subparagraph of Article 18(2) is 
waived; 
(b) the rules on the conferral and proving of the entitlement re ferred to in Article 18(3); 
(c) the cases where the evidence re ferred to in the first subpa ragraph of Article 19(2) is 
not required by the customs authorities. 
 
Ð 450/2008 
SECTION  3 
AUTHORISED ECONOMIC OPERATOR  
Article 211 3 
Application and authorisation 
 
Ð 450/2008 (adapted) 
1. An economic operator who is establishe d in the customs territory of the 
⌦ Union ⌫ Community  and who meets the ⌦ criteria ⌫ condit ions set out in 
Articles  14 22 and 15  may request  ⌦ apply for ⌫ the status of authorised economic 
operator. 
 
Ø new 
The obligation to be established in the customs territory of the Union may be waived 
in certain cases. 
 
Ð 450/2008 
The customs authorities shall,  if necessary following consu ltation with other competent 
authorities, grant that status, whic h shall be subject to monitoring. 
 
EN 48   EN  
Ð 450/2008 (adapted) 
Ö new 
2. The status of authorised economic  operator shall consist in two  ⌦ the following ⌫ 
types of authorisations: 
(a) that of a ‘customs simplification’  ⌦ an ⌫ authorised economic operator and that of 
a "security and safety" au thorised economic operator.  ⌦ for customs simplifications 
that ⌫The first type of authorisation  shall enable ⌦ the holder thereof ⌫ 
economic operators  to benefit from certain simplif ications in accordance with the 
customs legislation;.  Under the second type of au thorisation the holder thereof   
(b) ⌦ that of an authorised economic oper ator for security and safety that ⌫ shall be 
entitled  ⌦ entitle the holder thereof ⌫ to facilitations relating to security and 
safety. 
3. Both types of authorisations ⌦ referred to in paragraph 2 ⌫ may be held at the 
same time. 
 
Ð 450/2008 
4.3. The status of authorised economic ope rator shall, subjec t to Articles 2214  and 2315 , 
be recognised by the customs authorities in  all Member States, without prejudice to 
customs controls. 
5.4. Customs authorities shall, on the basis of the recognition of the status of authorised 
economic operator and provided th at the requirements relate d to a specific type of 
simplification provided for in the customs legislation are fulfilled, authorise the operator to benefit from that simplification. 
5. The status of authorised economic ope rator may be suspended or revoked in 
accordance with the conditions laid down pursuant to Article  15(1)(g).  
6. The authorised economic operator shall notif y the customs authorities of all factors 
arising after that status was granted which may influence its con tinuation or content. 
Article 221 4 
Granting of status 
The criteria for the granting of the status of authorised economic operator shall be the 
following: 
(a) a record of compliance with customs and tax requirements; 
(b) a satisfactory system of managing comme rcial and, where appropriate, transport 
records, which allows appropriate customs controls; 
(c) proven solvency; 
 
EN 49   EN  
Ð 450/2008 (adapted) 
Ö new 
(d) pursuant t o Article 13(2), in cases where an authorised economic operator wishes to 
take advantage of  ⌦ with regard to ⌫ the simplifications provided for in 
accordance with the customs legislation  Ö authorisation referred to in Article 
21(2)(a) , practical standards of competence or  professional qualific ations directly 
related to the activity carried out; 
(e) pursuant to Article  13(2), in cases where an authorised economic operator wishes to 
take advantage of facil itations  with regard to customs controls relating to security 
and safety  Ö the authorisation referred to in Article 21(2)(b)  , appropriate security 
and safety standards. 
 
Ð 450/2008 (adapted) 
Ö new 
Article 231 5 
Implementing measures  
 ⌦ Delegation of power ⌫  
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down rules in respect of the following:  Ö The Commission shall be empowered to 
adopt delegated acts in accordan ce with Article 243, specifying:  
(a) the ⌦ rules for ⌫ granting of  the status of author ised economic operator 
⌦ referred to in Article 21 ⌫ ; 
(b) the cases in which review of  ⌦ where ⌫ the status of  Ö obligation for an  
authorised economic operator is  to be carried out;  
 
Ð 450/2008 
 (c) the granting of authorisation s for the use of simplifications by authorised economic 
operators;  
 (d) identification of the customs authority competent for the granting of such status 
and authorisations;  
 (e) the type and extent of facilitations that may be granted to authorised econom ic 
operators in respect of customs contro ls relating to security and safety;  
 (f) consultation with and provision of in formation to other customs authorities;  
 (g) the conditions under which the status of authorised economic operator may be 
suspended or re voked;  
 
EN 50   EN  
Ð 450/2008 (adapted) 
Ö new 
 (h) the conditions under which the requirement of being  established in the customs 
territory of the Community  ⌦ Union ⌫ may be  ⌦ is ⌫ waived for specific categories of 
authorised economic operators, taking into ac count, in particular, in ternational agreements , 
shall be adopted  in accordance with the regulatory procedure with scrutiny  Ö second 
subparagraph of Article 21(1) ; 
⌦ (c) the facilitations ⌫ referred to in Article 21(2)(b).184(4).  
 
Ð 450/2008 
2. Those measures shall take  account of the following:  
 (a) the rules adopted pursuant to Article  25(3);  
 (b) professional  involvement in activities c overed by customs legislation;  
 (c) practical standards of competence or prof essional qualifications directly related to 
the activity carried out;  
 (d) the economic operator as the holder of any internationally recognised certif icate 
issued on the basis of releva nt internationa l conventions.  
SECTION  4 
DECISIONS RELATING TO THE APPLICATION OF CUSTOMS LEGISLATION  
Article 241 6 
General provisions 
 
Ð 450/2008 (adapted) 
1. Where a person requests that  the customs authorities  take  ⌦ applies for ⌫ a 
decision relating to the applic ation of customs legislation, that person shall supply all 
the information required by those  ⌦ the competent customs ⌫ authorities in order 
for them to be able to take that decision. 
A decision may also be requested  ⌦ applied for ⌫ by, and taken with regard to, several 
persons, in accordance with the conditions  laid down in the customs legislation. 
 
EN 51   EN  
Ø new 
In certain cases the competent customs author ity shall be that of the place where the 
applicant’s main accounts for customs purposes are held or accessible, and where at least part 
of the activities to be covered by the authorisation are to be carried out. 
 
Ð 450/2008 (adapted) 
Ö new 
2. Except where otherwise providedfor  in the customs legislation , a decision as referred 
to in paragraph 1 shall be ta ken, and the applicant notifie d, without delay, and at the 
latest within four months  Ö 120 days  of the date on which all the information 
required by the customs authorities in order for them to be able to take that decision 
is received by those authorities. 
 
Ð 450/2008 (adapted) 
However, where the customs authorities are unable to comply with those time- limits, they 
shall inform the applicant of that fact before the expiry of those time- limits, stating the 
reasons and indicating the further period of time which they consider necessary in order to 
give ⌦ take ⌫ a decision on the request . 
3. Except where otherwise specified in the d ecision or in the customs legislation, the 
decision shall take effect from the date on which the applicant receives ⌦ it ⌫ the 
decision , or is deemed to have received it. Exce pt in the cases provided for in Article 
38(2)24(2) , decisions adopted shall be enforceab le by the customs authorities from 
that date. 
4. Before taking a decision which would adversely affect the ⌦ applicant ⌫ person or 
persons to whom it is addressed , the customs authorities shall communicate the 
grounds on which they intend to  base their decision to the ⌦ applicant ⌫ person or 
persons concerned , who shall be given the opportunity to express ⌦ his ⌫ their  
point of view within a period prescribed period prescribed  from the date on which 
⌦ he receives that ⌫ the communication was made  ⌦ or is deemed to have 
received it ⌫. Following the expiry of that period, the ⌦ applicant ⌫ person 
concerned  shall be notified, in the appr opriate form, of the decision.  
 
Ø new 
In certain cases the first subparagraph shall not apply. 
 
EN 52   EN  
Ð 450/2008 (adapted) 
Ö new 
⌦ 5. A decision ⌫ which ⌦ adversely affects the applicant ⌫ shall set out the grounds 
on which it is based. The decision  ⌦ and ⌫ shall refer to the right of appeal 
provided for in Article 3723 . 
 
Ð 450/2008 
5. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying down the following:  
 (a) the cases in which and conditions under which the first subparagraph of 
paragraph  4 shall not apply;  
 (b) the period referred to in th e first subparagraph of paragraph  4, 
shall be adopted in accordance with the regulatory procedure with scr utiny referred to in 
Article  184(4).  
 
Ð 450/2008 (adapted) 
6. Without prejudice to provisions laid down in  other fields which specify the cases in 
which, and the conditions under which,  decisions are invalid or become null and 
void, the customs authorities who tookissued  a decision may at any time annul, 
amend or revoke it where it does not conf orm with the customs legislation. 
7. Except when a customs authority acts as a judicial authorit y, the provisions of 
paragraphs 3, 4, 5  and 6 of this A rticle  and of Articles 17, 18  27, 28  and 19  29 shall 
also apply to decisions taken by the cust oms authorities without prior request from  
⌦ application by ⌫ the person concerned and, in part icular, to the notification of a 
custom s debt as provided for in Article  67(3) . 
 
Ø new 
Where the decision is a notificat ion of a customs debt as refe rred to in Article 90(3), the 
customs authorities shall communicate the grounds on which they intend to base that decision 
to the person concerned within a specific time-limit. 
 
Ø new 
8. In certain cases the customs author ities shall carry out the following: 
(a) monitor compliance with a decision; 
 
EN 53   EN (b) re-assess a decision; 
(c) suspend a decision which is not to  be annulled, revoked or amended.  
9. The Commission may adopt decisions, other than those referred to in Article 32(8), 
requesting Member States to take, susp end, annul, amend or revoke a decision 
referred to in Article 24, to ensure the uniform applicati on of the customs legislation. 
Article 25 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the rules on the procedure for taking the decisions re ferred to in Article 24; 
(b) the cases where the applicant is given no oppor tunity to express hi s point of view in 
accordance with the first subpa ragraph of Article 24(4); 
(c) the rules for monitoring, re-assessing and suspending decisions in accordance with 
Article 24(8). 
Article 26 
Conferral of implementing powers 
The Commission shall adopt th e decisions referred to in Article 24(9) by means of 
implementing acts. Those implementing acts shall be adopted in accordance with the advisory 
procedure referred to  in Article 244(2). 
On imperative grounds of urgency relating to su ch decisions, duly jus tified by the need to 
rapidly ensure the correct and uniform applicat ion of the customs legi slation to which they 
relate, the Commission shall a dopt immediately applicable imple menting acts in accordance 
with the procedure referred to in Article 244(3).  
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 
 
Ð 450/2008 (adapted) 
Article 17  27 
Community -wide  ⌦ Union-wide ⌫ validity of decisions 
Except where otherwise re quested or specified  ⌦ provided ⌫ , decisions taken by the 
customs authorities which are based upon or related  ⌦ relating ⌫ to the application of 
customs legislation shall be valid throughou t the customs territory of the Community  
⌦ Union ⌫ . 
 
EN 54   EN  
Ð 450/2008  
Article 2818  
Annulment of favourable decisions 
1. The customs authorities shall annul a decisi on favourable to the person to whom it is 
addressed if all the followi ng conditions are satisfied: 
 
Ð 450/2008 (adapted) 
(a) the decision was ⌦ taken ⌫ issued  on the basis of incorrect or incomplete 
information; 
 
Ð 450/2008  
(b) the applicant knew or ought reasonably to have known that the information was 
incorrect or incomplete; 
(c) if the information had been correct and complete, the decision would have been 
different. 
2. The person to whom the decision was addres sed shall be notified of its annulment. 
3. Annulment shall take effect from the date  on which the initial decision took effect, 
unless otherwise specified in the decision in accordance with the customs legislation. 
 
Ð 450/2008 
4. The Commission may, in accordance  with the management procedure referred to in 
Article  184(3), adopt measures for the implementati on of this Article, in particular in 
respect of decisions addressed to several persons.  
 
Ð 450/2008 (adapted) 
Article 2919  
Revocation and amendment of favourable decisions 
1. A favourable decision shall be revoked or am ended where, in cases other than those 
referred to in Article 2818 , one or more of the conditions laid down  for its issue  
⌦ taking that decision ⌫ were not or are no longer fulfilled. 
 
EN 55   EN 2. Except where otherwise ⌦ provided ⌫ specified  in the customs legislation , a 
favourable decision addressed to several pe rsons may be revoked onl y in respect of a 
person who fails to fulfil an oblig ation imposed under that decision. 
 
Ð 450/2008 
3. The person to whom the decision was addresse d shall be notified of its revocation or 
amendment. 
4. Article 24(3)16(3)  shall apply to the revocation or amendment of the decision. 
However, in exceptional cases where the legi timate interests of the person to whom the 
decision was addressed so require, the custom s authorities may defer the date on which 
revocation or amendment takes effect. 
 
Ð 450/2008 
5. The Commission may, in accordance with t he management procedure referred to in 
Article  184(3), adopt measures for the implementation of this Article., in partic ular in respect 
of decisions addresse d to several persons.   
 
Ø new 
Article 30 
Goods placed under a customs procedure 
Except where the person concerned requests it, the revocation, amendmen t or suspension of a 
favourable decision shall not affect goods which, at the mo ment where the revocation, 
amendment or suspension takes effect, have al ready been placed and still are under a customs 
procedure by virtue of the revoke d, amended or suspended decision. 
Article 31 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the decisions which are not valid throughout  the customs territory of the Union; 
(b) the rules on the procedure for annulling, revoking or amending favourable decisions. 
 
EN 56   EN  
Ð 450/2008 (adapted) 
Article 32  20 
Decisions relating to binding information 
1. The customs authorities shall, on formal requ est, issue  ⌦ upon application, take ⌫ 
decisions relating to binding tariff information, hereinafter referred to as  ("BTI 
decisions)" , or decisions relating to binding orig in information, hereinafter referred 
to as ("BOI decisions)" . 
Such ⌦ an application ⌫ a request  ⌦ shall not be accepted ⌫ be refused  in any of the 
following circumstances: 
 
Ð 450/2008 
(a) where the application is made, or has alr eady been made, at the same or another 
customs office, by or on behalf of the hold er of a decision in respect of the same 
goods and, for BOI decisions, under the same circumstances determining the 
acquisition of origin; 
(b) where the application does not relate to any intended use of the BTI or BOI decision 
or any intended use of a customs procedure. 
2. BTI or BOI decisions shall be binding only in respect of the tariff classification or 
determination of the origin of goods. 
Those decisions shall be binding  on the customs authorities, as against the holder of the 
decision, only in respect of goods for which cust oms formalities are completed after the date 
on which the decision takes effect. 
The decisions shall be binding on the holde r of the decision, as against the customs 
authorities, only with effect fr om the date on which he receive s, or is deemed to have 
received, notificati on of the decision. 
3. BTI or BOI decisions shall be valid for a period of three years from the date on 
which the decision takes effect. 
 
Ø new 
A BTI or BOI decision shall cease to be valid in certain cases before the end of that period.  
In such cases the BTI or BOI decision may still be used in respect of binding contracts based 
upon the decision and concluded befo re it ceases to be valid. 
 
EN 57   EN  
Ð 450/2008 (adapted) 
4. For the application of a BTI or BOI decisi on in the context of a particular customs 
procedure, the holder of the decision must  ⌦ shall ⌫ be able to prove that: 
 
Ð 450/2008 
(a) in the case of a BTI decision, the goods d eclared correspond in every respect to those 
described in the decision; 
(b) in the case of a BOI decision, the goods  in question and the circumstances 
determining the acquisition of origin corre spond in every respect to the goods and the 
circumstances described in the decision. 
 
Ð 450/2008 (adapted) 
5. By way of derogation from Article 24(6)16(6)  and Article 2818 , BTI or  ⌦ and ⌫ 
BOI decisions shall be annulled where they  are based on inaccurate or incomplete 
information from the applicants. 
6. BTI or  ⌦ and ⌫ BOI decisions shall be revoked in accordance with Article 
24(6)16(6)  and Article 2919 . 
 
Ð 450/2008 
They may not be amended. 
7. The Commission s hall, in accordance with the regula tory procedure referred to in 
Article  184(2), adopt measures for the implementation of paragraphs  1 to 5 of this Article.  
 
Ø new 
7. The Commission may notify the Me mber States of the following: 
 
Ð 450/2008 
8. Without prejudice to Article  19, the measures designed to amend non -essential 
elements of this Regulation, by supplementing it, laying down  
 (a) the conditions under wh ich, and the moment when, the BTI or BOI decision ceases 
to be valid;  
 
EN 58   EN  (b) the conditions und er which, and the period of time for which, a decision as referred 
to in point  (a) may still be used in respect of binding contracts based upon the decision and 
concluded before the expiry of its validity;  
 (c) the conditions under whi ch the Commission may i ssue decisions requesting 
Member States to revoke or amend a decisi on relating to binding information and giving 
different binding information compared w ith other decisions on the same subject,  
shall be adopted in accordance with the  regulatory procedure with  scrutiny referred to in 
Article  184(4).  
9. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying down the conditions under which other decisions relating to 
binding information are to be issued shall be adopted in accordance with the 
regulatory procedure with sc rutiny referred to in Article  184(4).  
 
Ø new 
(a) that the taking of BTI and BOI decisi ons, for goods whose uniform tariff 
classification or determination of or igin is not ensured, is suspended; 
(b) that the suspension referred to  under point (a) is withdrawn. 
8. The Commission may adopt decisions reque sting Member States to revoke BTI or 
BOI decisions, to ensure a uniform tariff classification or determination of the origin 
of goods. 
9. In certain cases the customs authoritie s shall, upon applica tion, take decisions 
relating to binding informati on in areas of customs legi slation other than those 
referred to in paragraph 1. 
Article 33 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the cases in which a BTI or BOI decision c eases to be valid in accordance with the 
second subparagraph of Article 32(3); 
(b) the rules for using a BTI or BOI decision af ter it ceases to be valid in accordance 
with the second subparagraph of Article 32(3); 
(c) the rules for the Commission to notify the Me mber States in accordance with Article 
32(7)(a) and (b); 
(d) the cases where decisions relating to binding information are taken in other areas of 
customs legislation in accordance with Article 32(9). 
 
EN 59   EN Article 34 
Conferral of implementing powers 
The Commission shall adopt the decisions re ferred to in Article 32(8), by means of 
implementing acts. Those implementing acts shall be adopted in accordance with the advisory 
procedure referred to in Article 244(2).  
On imperative grounds of urgency relating to su ch decisions, duly jus tified by the need to 
rapidly ensure the uniform application of the customs legislation to which they relate the 
Commission shall adopt immediately applicable  implementing acts in accordance with the 
procedure referred to in Article 244(3).  
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 
 
Ð 450/2008 (adapted) 
SECTION  5 
PENALTIES  
Article 352 1 
Application of penalties 
1. Each Member State shall provide for penalties for failure to comply with ⌦ the ⌫ 
Community  customs legislation. Such penalties shall be effective, proportionate and 
dissuasive. 
 
Ð 450/2008 
2. Where administrative penalties are applied, they may take, inter alia, one of the 
following forms, or both: 
(a) a pecuniary charge by the customs aut horities, including, where appropriate, a 
settlement applied in place of a nd in lieu of a criminal penalty; 
(b) the revocation, suspension or amendment of any authorisation held by the person 
concerned. 
 
Ð 450/2008  
Ö new 
3. Member States shall notify the Commission, within six months  Ö 180 days  from 
the date of application of this Article,  as determined in accordance with Article 
247(2)188(2) , of the national provisions in forc e as envisaged in paragraph 1 and 
shall notify it without delay of any subsequent amendment affecting them. 
 
EN 60   EN  
Ð 450/2008 
SECTION  6 
APPEALS  
Article 362 2 
Decisions taken by a judicial authority 
Articles 3723  and 3824  shall not apply to appeals lodge d with a view to the annulment, 
revocation or amendment of a decision relating to  the application of customs legislation taken 
by a judicial authority, or by customs aut horities acting as judicial authorities. 
Article 372 3 
Right of appeal 
1. Any person shall have the ri ght to appeal agai nst any decision taken by the customs 
authorities relating to the application of  customs legislation which concerns him 
directly and individually. 
 
Ð 450/2008 (adapted) 
Any person who has applied to th e customs authorities for a d ecision and has not obtained a 
decision on that request  ⌦ application ⌫ within the time- limits referred to in Article 
24(2)16(2)  shall also be entitled to ex ercise the right of appeal. 
 
Ð 450/2008 
2. The right of appeal may be exer cised in at least two steps: 
(a) initially, before the customs authorities or a judicial aut hority or other body 
designated for that purpose by the Member States; 
(b) subsequently, before a highe r independent body, which may be  a judicial authority or 
an equivalent specialised body, according to the provisions in force in the Member 
States. 
 
Ð 450/2008 (adapted) 
3. The appeal must  ⌦ shall ⌫ be lodged in the Member State where the decision has 
been taken or applied for. 
 
EN 61   EN  
Ð 450/2008 
4. Member States shall ensure that the appeals procedure enables the prompt 
confirmation or correction of decisions  taken by the customs authorities. 
Article 382 4 
Suspension of implementation 
1. The submission of an appeal shall not cause  implementation of the disputed decision 
to be suspended. 
2. The customs authorities shall, however, su spend implementation of such a decision 
in whole or in part where they have good reas on to believe that th e disputed decision 
is inconsistent with customs legislation or th at irreparable damage is to be feared for 
the person concerned. 
 
Ð 450/2008 (adapted) 
Ö new 
3. In the cases referred to in paragraph 2, wher e the disputed decision has the effect of 
causing import duties  or export duties  ⌦ duty ⌫ to be payable, suspension of 
⌦ implementation of ⌫ that decision shall be conditional upon the provision of a 
guarantee, unless it is estab lished, on the basis of a documen ted assessment, that such 
a guarantee would be likely to cause th e debtor serious economic or social 
difficulties. 
 
Ð 450/2008 
The Commission may, in accordance with the regulatory procedure referred to in 
Article  184(2), adopt measures for the implementa tion of the first s ubparagraph of this 
paragraph.  
SECTION 7 
CONTROL OF GOODS  
Article 392 5 
Customs controls 
1. The customs authorities may carry out all th e customs controls they deem necessary. 
Customs controls may in particular consist of examining goods, taking samples, verifying 
declaration data and the existence and authen ticity of documents, examining the accounts of 
economic operators and other records, inspectin g means of transport, inspecting luggage and 
other goods carried by or on persons  and carrying out official enqui ries and other similar acts. 
 
EN 62   EN  
Ð 450/2008 (adapted) 
Ö new 
2. Customs controls, other than random ch ecks, shall primarily be based on risk 
analysis using electronic da ta-processing techniques, with  the purpose of identifying 
and evaluating the risks and developing th e necessary counter-m easures, on the basis 
of criteria developed at national, Community  ⌦ Union ⌫ and, where available, 
international level. 
Member States, in cooperation with the Commission, shall develop, mainta in and employ   
Ö 3. Customs controls shall be performed within  a common risk management 
framework, based upon the exchange of ri sk information and analysis between 
customs administrations and establishing, inter alia,  common risk evaluation  criteria 
Ö and standards  , control measures and priority control areas. 
 
Ð 450/2008 
Controls based upon such information and criter ia shall be carried out  without prejudice to 
other controls carried out in  accordance with paragraphs  1 and  2 or with other provisions in 
force. 
3. The Commission, without pr ejudice to paragraph  2 of this Article, shall, in 
accordance with the regulatory pr ocedure referred to in Article  184(2), adopt 
implementing measure s laying down the following:  
(a) common risk management framework;  
Ø new 
4. Customs authorities shall undertake risk management to differentiate between the 
levels of risk associated with goods subjec t to customs control or supervision and to 
determine whether or not, and if so where,  the goods will be subject to specific 
customs controls. 
The risk management shall in clude activities such as coll ecting data and information, 
analysing and assessing risk, prescribi ng and taking action a nd regular monitoring 
and review of that process and its outco mes, based on international, Union and 
national sources and strategies. 
 
Ð 450/2008  
 (b) common criteria and priority control areas;  
 
EN 63   EN  
Ø new 
5. Customs authorities shall exchange risk information and risk analysis results in the 
following circumstances: 
 
Ð 450/2008 
 (c) the risk information and analysis to be exchanged between customs 
administrations.  
 
Ø new 
(a) the risks are assessed by a customs author ity as significant and requiring customs 
control and the results of the control establish that the event, as referred to in Article 
5(7), has occurred; 
(b) the control results do not establish that the event, as referred to in Article 5(7), has 
occurred, but the customs authority concerne d considers the threat to present a high 
risk elsewhere in the Union. 
6. For the establishment of the common risk cr iteria and standards, the control measures 
and the priority control areas referred to in  paragraph 3, account shall be taken of the 
following: 
(a) proportionality to the risk; 
(b) the urgency of the necessary application of the controls; 
(c) probable impact on trade flow, on indivi dual Member States and on control 
resources. 
7. Priority control areas shall cover part icular customs procedures, types of goods, 
traffic routes, modes of transport or economic operators which are subject to 
increased levels of risk analysis and cust oms controls during a certain period, without 
prejudice to other controls normally car ried out by the customs authorities. 
 
Ð 450/2008 
Article 402 6 
Cooperation between authorities 
1. Where, in respect of the same goods, controls  other than customs controls are to be 
performed by competent authorities other than the customs authorities, customs 
authorities shall, in close cooperation with those other authorities, endeavour to have 
those controls performed, wher ever possible, at the same time and place as customs 
 
EN 64   EN controls (one-stop-shop), with customs au thorities having the coordinating role in 
achieving this. 
 
Ð 450/2008 (adapted) 
Ö new 
2. In the framework of the controls referre d to in this Section, customs and other 
competent authorities may, where necessary for the purposes of minimising risk and 
combating fraud, exchange with each other and with the Commission data received 
in the context of the entry, exit, transit, ⌦ movement ⌫ transfer , storage and end-
use of goods, including postal traffic, m oved between the customs territory of the 
Communi ty ⌦ Union ⌫ and other  ⌦ countries or ⌫ territories ⌦ outside the 
customs territory of the Union, ⌫ the presence and movement within the customs 
territory of non- ⌦ Union ⌫ Community  goods and goods placed under the end-
use procedure, and the results of any control. Customs authorities and the Commission may also exchange such data  with each other for the purpose of 
ensuring a uniform application of Community
 ⌦ the ⌫ customs legislation. 
Article 412 7 
Post-release control 
The customs authorities may, after releasing the goods and in  order to ascertain the accuracy 
of the particulars contained in the summary or  ⌦ a ⌫ customs declaration, Ö declaration 
for temporary storage, entry summary declar ation, exit summary declaration, re-export 
notification or re-export advice,  inspect any documents and data  relating to the operations 
in respect of the goods in question or to prio r or subsequent commerc ial operations involving 
those goods. Those authorities may also examine such goods and/or take samples where it is 
still possible for them to do so. 
 
Ð 450/2008 
Such inspections may be carried out at the premises of the holder of the goods or his 
representative, of any other pers on directly or indirectly i nvolved in those operations in a 
business capacity or of any other person in posse ssion of those documents and data for 
business purposes. 
 
Ð 450/2008 (adapted) 
Article 4228  
Intra -Community  ⌦ Intra-Union ⌫ flights and sea crossings 
1. Customs controls or formalities shall be carried out in respect of the cabin and hold 
baggage of persons e ither taking an intra -Community  ⌦ intra-Union ⌫ flight, or 
 
EN 65   EN making an intra -Community  ⌦ intra-Union ⌫ sea crossing, only where the 
customs legislation provides for such controls or formalities. 
 
Ð 450/2008 
2. Paragraph 1 shall apply without prej udice to either of the following: 
(a) security and safety checks; 
(b) checks linked to prohibitions or restrictions. 
3. The Commission shall, in accordance with the regulatory procedure referred to i n 
Article  184(2), adopt measures for the implementation of this  Article, laying down 
the cases in which and the conditions under which customs controls and formalities 
may be applied to the following:  
 (a) the cabin and hold ba ggage of the following:  
 (i) persons taking a flight in an aircraft which comes from a non -Community 
airport and which, after a stopover at a Community airport, continues to 
another Community airport;  
 (ii) persons taking a flight in an ai rcraft which stops over at a Community 
airport  before continuing to a non -Community airport;  
 (iii) persons using a maritime service provided by the same vessel and 
comprising successive legs departing from, calling at or terminating in a non -
Community port;  
 (iv) persons on board pleasure craft and t ourist or business aircraft;  
 (b) cabin and hold baggage:  
 (i) arriving at a Community  airport on board an aircraft coming from a non -
Community airport and transferred at that Community airport to another 
aircraft proceeding on an intra -Community flight;  
 (ii) loaded at a Community airport ont o an aircraft proceeding on an intra -
Community flight for transfer at anot her Community airport to an aircraft 
whose destination is a non -Community airport.  
 
EN 66   EN  
Ø new 
Article 43 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying the place where formalities and contro ls are to be carried out on cabin and hold 
baggage in accordance with Article 42. 
Article 44 
Conferral of implementing powers 
1. The Commission shall adopt, by means of implementing acts, measures to ensure 
uniform application of the customs cont rols, including the exchange of risk 
information and analysis, common risk criter ia and standards, the control measures 
and the priority control areas. 
2. The implementing acts referred to in paragr aph 1 shall be adopted in accordance with 
the examination procedure referred to in Article 244(4).  
On duly justified imperative grounds of urgenc y relating to measures, duly justified by the 
need to rapidly update the common risk manage ment framework and adapt the exchange of 
risk information and analysis, common risk cr iteria and standards, control measures and 
priority control areas to the evolution of risks, the Commission shall adopt immediately 
applicable implementing acts in accordance with the procedure referred to in Article 244(5).  
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 
 
Ð 450/2008 
SECTION 8 
KEEPING OF DOCUMENTS AND OTHER INFORMATION ; CHARGES AND COSTS  
Article 4529  
Keeping of documents and other information 
1. The person concerned shall, for the pur poses of customs c ontrols, keep the 
documents and information referred to in Article 14(1)9(1 ) for at least three calendar 
years, by any means accessible by and acceptable to the customs authorities. 
In the case of goods released for free circulatio n in circumstances other than those referred to 
in the third subparagraph, or goods declared for export, that period shall run from the end of 
the year in which the customs declarations for release for fr ee circulation or export are 
accepted. 
 
EN 67   EN In the case of goods released for free circula tion duty-free or at a reduc ed rate of import duty 
on account of their end-use, that period shall run from the end of the year in which they cease 
to be subject to customs supervision. 
In the case of goods placed under another customs procedure, that period shall run from the 
end of the year in which the customs procedure concerned has ended. 
 
Ð 450/2008 (adapted) 
2. Without prejudice to Article 91(4)68(4) , where a customs control in respect of a 
customs debt shows that the relevant entry in the accounts has to be corrected and the 
person concerned has been notified of this , the documents and information shall be 
kept for three years beyond the time-limit pr ovided for in paragraph 1 of this Article . 
Where an appeal has been lodged or where c ourt proceedings have begun, the documents and 
information must  ⌦ shall ⌫ be kept for the period provid ed for in paragraph 1 of this 
Article  or until the appeals procedure or court proceedings are terminated, whichever is the 
later. 
 
Ð 450/2008 
Article 463 0 
Charges and costs 
Customs authorities shall not impose charges for the performance of customs controls or any 
other application of the cust oms legislation during the o fficial opening hours of their 
competent customs offices. 
However, the customs authorities may impose  charges or recover costs where specific 
services are rendered, in particular the following: 
(a) attendance, where requested, by customs staff outside o fficial office hours or at 
premises other than customs premises; 
(b) analyses or expert reports on goods and posta l fees for the return  of goods to an 
applicant, particularly in respect of decisions taken pursuant to Article 3220  or the 
provision of information in accordance with Article 13(1)8(1) ; 
(c) the examination or sampling of goods for ve rification purposes, or the destruction of 
goods, where costs other than the cost of using customs staff are involved; 
(d) exceptional control measures, where these ar e necessary due to the nature of the 
goods or to potential risk. 
 
EN 68   EN  
Ð 450/2008 
2. The measures designed to amend non -essent ial elements of this Regulation, by 
supplementing it, laying down measures for the implementation of the second 
subparagraph of paragraph  1, shall be adopted in accordance with the regulatory 
procedure with scrutiny referred to in Article  184(4).  
CHAPTER  3 
CURRENCY CONVERSION AND TIME -LIMITS  
Article 473 1 
Currency conversion 
1. The competent authorities shall publish, and/ or make available on the Internet, the 
rate of exchange applicable where the conversion of currency is necessary for one of the following reasons: 
(a) because factors used to determine the cu stoms value of goods are expressed in a 
currency other than that of the Member St ate where the customs value is determined; 
 
Ð 450/2008 (adapted) 
(b) because the value of the euro is required in national currencies for the purposes of 
determining the tariff classification of goods  and the amount of import and export 
duty, including value thresholds in the Community  ⌦ Common ⌫ Customs Tariff. 
 
Ø new 
2. The value of the euro, where required in national currencies for the purposes of 
paragraph 1, shall be fixed once a month. 
The exchange rate to be used shall be the mo st recent rate set by the European Central Bank 
prior to the penultimate day of the month. 
This rate shall apply throughout the following month. 
However, where the rate applicable at the star t of the month differs by more than 5 % from 
the rate set by the European Central Bank prior to  the 15th of that same month, the latter rate 
shall apply from the 15th until the end of the month in question. 
 
EN 69   EN  
Ð 450/2008 
32. Where the conversion of curr ency is necessary for reasons  other than those referred 
to in paragraph 1, the value of the euro in national currencies to be applied within the 
framework of the customs legislation shall be fixed at least once a year. 
3. The Commission shall, in accordance with th e regulatory procedure referred to in 
Article  184(2), adopt measures for the im plementation of this Article.  
 
Ø new 
The value of the euro in national currencies to be applied shall be the most recent rate set by 
the European Central Bank before 15 December, with effect from 1 January of the following 
year. 
 
Ð 450/2008 (adapted) 
Article 483 2 
 ⌦ Periods, dates and ⌫ Ttime-limits  
1. Where a period, ⌦ a ⌫ date or ⌦ a ⌫ time-limit is laid down in the customs 
legislation, such period shall not be ex tended or reduced and such date or time- limit 
shall not be deferred or brought forward unless specific provision is made in the 
provisions concerned. 
2. The rules applicable to  periods, dates and time- limits set out in Regulation (EEC, 
Euratom) No 1182/71 of the Council of 3  June 1971 determining the rules app licable 
to periods, dates and time -limits27 shall apply, except where otherwise specifically  
provided for in Community  customs legislation. 
                                                 
27 OJ L 124, 8.6.1971, p. 1. 
 
EN 70   EN TITLE II 
FACTORS  ON  THE  BASIS  OF WHICH  IMPORT  OR  EXPORT  DUTIES  
⌦ DUTY ⌫ AND  OTHER  MEASURES  IN RESPECT  OF TRADE  IN 
GOODS  ARE  APPLIED 
CHAPTER 1 
Common Customs Tariff and ta riff classification of goods 
Article 493 3 
Common Customs Tariff 
1. Import and export duties  ⌦ duty ⌫ due shall be based on the Common Customs 
Tariff. 
Other measures prescribed by Community  ⌦ Union ⌫ provisions governing specific fields 
relating to trade in goods shall, where appropri ate, be applied in accordance with the tariff 
classification of those goods. 
 
Ð 450/2008 (adapted) 
2. The Common Customs Tariff shall comprise the following: 
(a) the Combined Nomenclature of goods as la id down in Council Regulation (EEC) No 
2658/87 of 23 July 1987 on the tariff and statistical no menclature and on the 
Common Customs Tariff28; 
(b) any other nomenclature which is who lly or partly based on the Combined 
Nomenclature or which provides for furt her subdivisions to it, and which is 
established by Community  ⌦ Union ⌫ provisions governing specific fields with a 
view to the application of tariff measures relating to trade in goods; 
(c) the conventional or normal autonomous customs duties  ⌦ duty ⌫ applicable to 
goods covered by the Combined Nomenclature; 
(d) the preferential tariff measures contai ned in agreements which the Community  
⌦ Union ⌫ has concluded with certain countrie s or territories out side the customs 
territory of the Community  ⌦ Union ⌫ or groups of such c ountries or territories; 
(e) preferential tariff measures adopted unilaterally by the Community  ⌦ Union ⌫ in 
respect of certain countries or territories outside the customs territory of the Community
 ⌦ Union ⌫ or groups of such c ountries or territories; 
                                                 
28 OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation (EC) No  275/2008 (OJ  L 85, 
27.3.2008, p.  3). 
 
EN 71   EN (f) autonomous measures providing for a reduction in or exemption from customs duties  
⌦ duty ⌫ on certain goods; 
 
Ð 450/2008 
(g) favourable tariff treatment specified for cer tain goods, by reason of their nature or 
end-use, in the framework of measures re ferred to under points (c) to (f) or (h); 
 
Ð 450/2008 (adapted) 
(h) other tariff measures provided for by agricu ltural or commercial  or other Community  
⌦ Union ⌫ legislation. 
3. Where the goods concerned fulfil the conditi ons included in the measures laid down 
in points (d) to (g) of paragraph 2, the meas ures referred to in those provisions shall 
apply, at the request of  ⌦ upon application by ⌫ the declarant, instead of those 
provided for in point (c) of that para graph. Such application may be made 
retrospectively, provided that the time- limits and conditions laid  down in the relevant 
measure or in the Code are complied with. 
 
Ð 450/2008 
4. Where application of the measures referred to  in points (d) to (g) of paragraph 2, or 
the exemption from measures re ferred to in point (h) thereof, is restricted to a certain 
volume of imports or exports, such application or exempti on shall, in the case of 
tariff quotas, cease as soon as the specified volume of imports or exports is reached. 
 
Ð 450/2008 (adapted) 
In the case of tariff ceilings such applicatio n shall cease by virtue of a legal act of the 
Community.  ⌦ Union. ⌫ 
 
Ð 450/2008 
5. The Commission shall, in accordance with the management procedure referred to in 
Article  184(3), adopt measures for the implementation of paragraphs  1 and  4 of this 
Article.  
 
EN 72   EN  
Ø new 
5. The release for free circulation or the expor t of goods, to which the measures referred 
to in paragraphs 1 and 2 apply, may be made subject to surveillance. 
 
Ð 450/2008 
Article 503 4 
Tariff classification of goods 
1. For the application of the Common Customs Tariff, ‘ tariff classification’  of goods 
shall consist in the determination of one of  the subheadings or fu rther subdivisions of 
the Combined Nomenclature under whic h those goods are to be classified. 
 
Ð 450/2008 (adapted) 
2. For the application of  non-tariff measures, ‘t tariff classification’  of goods shall 
consist in the determination of one of the subheadings or further subdivisions of the 
Combined Nomenclature, or of any othe r nomenclature which is established by 
Community  ⌦ Union ⌫ provisions and which is wholly or partly based on the 
Combined Nomenclature or which provide s for further subdivisions to it, under 
which those goods are to be classified. 
 
Ð 450/2008 
3. The subheading or further subdivision determ ined in accordance with paragraphs 1 
and 2 shall be used for the purpose of  applying the measures linked to that 
subheading. 
 
Ø new 
4. The Commission may adopt measures to dete rmine the tariff classification of goods 
in application of the Combined Nomenclature. 
Article 51 
Conferral of implementing powers 
1. The Commission shall adopt measures on the uniform management of the tariff 
quotas and the tariff ceilings re ferred to in Article 49(4) and the management of the 
surveillance of the release for free circul ation or export of goods, referred to in 
Article 49(5) by means of implementing acts. Those implementing acts shall be 
adopted in accordance with the examination procedure refe rred to in Article 244(4). 
 
EN 73   EN 2. The Commission shall adopt the measures refe rred to in Article 50(4), by means of 
implementing acts. Those implementing acts shall be adopted in accordance with the 
examination procedure refe rred to in Article 244(4). 
On imperative grounds of urgency relating to su ch measures, duly justified by the need to 
rapidly ensure the correct and uniform appl ication of the combined nomenclature, the 
Commission shall adopt immediately applicable  implementing acts in accordance with the 
procedure referred to in Article 244(5).  
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 
 
Ð 450/2008 (adapted) 
CHAPTER 2 
Origin of goods 
SECTION 1 
NON-PREFERENTIAL ORIGIN  
Article 523 5 
Scope  
Articles 36, 37 53 and 38 54 ⌦ shall ⌫ lay down rules for the determination of the non-
preferential origin of goods for th e purposes of applying the following: 
(a) the Common Customs Tariff with the exception of the measures referred to in Article 
49(2)33(2) (d) and (e); 
 
Ð 450/2008 (adapted) 
(b) measures, other than tariff m easures, established by Community  ⌦ Union ⌫ 
provisions governing specific fiel ds relating to trade in goods; 
(c) other Community  ⌦ Union ⌫ measures relating to the origin of goods. 
 
EN 74   EN  
Ð 450/2008 
Article 533 6 
Acquisition of origin 
1. Goods wholly obtained in a single country or  territory shall be regarded as having 
their origin in that country or territory. 
2. Goods the production of which involved more than one country or territory shall be 
deemed to originate in th e country or territory where they underwent their last 
substantial transformation. 
Article 543 7 
Proof of origin 
1. Where an origin has been indicated in th e customs declaration pursuant to customs 
legislation, the customs authorities may requi re the declarant to prove the origin of 
the goods. 
 
Ð 450/2008 (adapted) 
2. Where proof of origin of goods is provided pursuant to customs legislation or other 
Community  ⌦ Union ⌫ legislation governing specific fields, the customs 
authorities may, in the event of reasonabl e doubt, require any additional evidence 
needed in order to ensure that the indicati on of origin does comply with the rules laid 
down by the relevant Community  ⌦ Union ⌫ legislation. 
3. A document proving origin may be issued in the Community  ⌦ Union ⌫ where 
the exigencies of trade so require. 
 
Ð 450/2008 (adapted) 
Ö new 
Article 5538  
Implementing measures  ⌦ Delegation of power ⌫  
The Commission shall, Ö be empowered to adopt delegated acts  in accordance with the 
regulatory procedure referred to in Article  184(2), adopt measures for the implementation of 
Articles  36 and  37. Ö Article 243, specifying:  
 
EN 75   EN  
Ø new 
(a) the rules under which goods are considered as wholly obtained in a single country or 
territory or to have undergone their last substantial transformation in a country or 
territory, in accordan ce with Article 53; 
(b) the requirements on the proof of or igin referred to in Article 54. 
 
Ð 450/2008 (adapted) 
SECTION 2 
PREFERENTIAL ORIGIN  
Article 5639  
Preferential origin of goods 
1. In order to benefit from the measures refe rred to in points (d) or (e) of Article 33  
49(2) or from non-tariff preferential measur es, goods shall comply with the rules on 
preferential origin referred to in paragraphs 2 to 5 of this Article . 
2. In the case of goods benefiting from preferen tial measures contained in agreements 
which the ⌦ Union ⌫ Community  has concluded with certain countries or 
territories outside the customs territory of the ⌦ Union ⌫ Community  or with 
groups of such countries or territories, the rules on preferential or igin shall be laid 
down in those agreements. 
3. In the case of goods benefiting from pref erential measures adopted unilaterally by 
the Communit y ⌦ Union ⌫ in respect of certain countri es or territories outside the 
customs territory of the Community  ⌦ Union ⌫ or groups of such countries or 
territories, other than those referred to in paragraph 5, the Commission shall, in 
accordance with the regulatory pr ocedure referred to in Article  184(2),  adopt 
measures laying down the rule s on preferential origin. 
 
Ø new 
The Commission may grant a beneficiary countr y, on its request an d for certain goods, a 
temporary derogation from the rules on prefer ential origin referred to in the first 
subparagraph. 
 
EN 76   EN  
Ð 450/2008 (adapted) 
Ö new 
4. In the case of goods benefiting from pref erential measures applicable in trade 
between the customs territory of the Community  ⌦ Union ⌫ and Ceuta and 
Melilla, as contained in Protocol 2 to  the 1985 Act of A ccession, the rules on 
preferential origin shall be adopted in acco rdance with Article 9 of that Protocol. 
5. In the case of goods benefiting from preferen tial measures contained in preferential 
arrangements in favour of the overseas count ries and territories associated with the 
Community  ⌦ Union ⌫, the rules on preferential or igin shall be adopted in 
accordance with Article 203187  of the Treaty. 
Article 57  
⌦ Delegation of power ⌫ 
6.The Commission shall,  Ö be empowered to adopt delegated acts  in accordance with the 
regulatory proce dure referred to in Article  184(2), adopt measures necessary for the 
implementation of the rules referred to in paragraphs  2 to 5 of this Article.  Ö Article 243, 
specifying:  
 
Ø new 
(a) the rules on the procedure rega rding preferential origin re ferred to in Article 56(1); 
(b) the rules on preferential origin  referred to in the first s ubparagraph of Article 56(3); 
(c) the rules for the Commission to grant the te mporary derogation re ferred to in the 
second subparagraph of Article 56(3). 
Article 58 
Conferral of implementing powers 
The Commission shall adopt a measure granting a benefici ary country the temporary 
derogation referred to in the second subparagraph of  Article 56(3) by means of implementing 
acts. Those implementing acts shall be adopted in accordance with the examination procedure 
referred to in Article 244(4). 
SECTION 3 
DETERMINATION OF ORIGIN OF GOODS  
Article 59 
Decisions by the Commission 
The Commission may adopt measures to determine the origin of goods. 
 
EN 77   EN Article 60 
Conferral of implementing powers 
The Commission shall adopt the me asures referred to in Article  59 by means of implementing 
acts. Those implementing acts shall be adopted in accordance with the examination procedure 
referred to in Article 244(4). 
On imperative grounds of urgency relating to su ch decisions, duly jus tified by the need to 
rapidly ensure the correct and uniform applicat ion of rules of origin, the Commission shall 
adopt immediately applicable implementing acts in accordance with the procedure referred to 
in Article 244(5).  
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 
 
Ð 450/2008 (adapted) 
Ö new 
CHAPTER  3 
VALUE OF GOODS FOR CUSTOMS PURPOSES  
Article 614 0 
Scope  
The customs value of goods, for the purposes  of applying the Commo n Customs Tariff and 
non-tariff measures la id down by Community  ⌦ Union ⌫ provisions governing specific 
fields relating to trade in goods, shall be determined in accordance with Articles 62 and 63 .41 
to 43 .  
Article 624 1 
Method of customs valuation based on the transaction value 
1. The primary basis for the customs value of goods shall be the tran saction value, that 
is the price actually paid or payable fo r the goods when sold for export to the 
customs territory of the ⌦ Union ⌫ Community , adjusted, where necessary, in 
accordance with measures adopted pursuant to Article  43. 
2. The price actually paid or payable is  ⌦ shall be ⌫ the total payment made or to be 
made by the buyer to the seller or by the buye r to a third party for the benefit of the 
seller for the imported goods and includes  all payments made or to be made as a 
condition of sale of the imported goods. 
 
Ð 450/2008 
3. The transaction value shall apply provided that the following condi tions are satisfied: 
 
EN 78   EN (a) there are no restrictions as to  the disposal or use of th e goods by the buyer, other than 
any of the following: 
 
Ð 450/2008 (adapted) 
(i) restrictions imposed or required by a law or by the public authorities in the 
Community  ⌦ Union ⌫; 
 
Ð 450/2008 
(ii) limitations of the geographical ar ea in which the goods may be resold; 
(iii) restrictions which do not substantially affect the customs value of the goods; 
(b) the sale or price is not subject to some condition or consideration for which a value 
cannot be determined with resp ect to the goods being valued; 
(c) no part of the proceeds of any subsequent re sale, disposal or use of the goods by the 
buyer will accrue directly or indirectly to the seller, unless an a ppropriate adjustment 
can be made in accordance with m easures adopted pursuant to Article  43; 
(d) the buyer and seller are not re lated or the relationship di d not influence the price. 
 
Ø new 
4. Special rules shall apply to determine the customs value of  goods based on the 
transaction value. 
 
Ð 450/2008 (adapted) 
Article 634 2 
Secondary methods of customs valuation 
1. Where the customs value of goods cannot be determined under Article 6241 , it shall 
be determined by proceeding sequentia lly from point (a) to point (d) of  paragraph 
2(d) of this Article , until the first point under which the customs value of goods can 
be determined. 
 
Ð 450/2008 
The order of application of points (c) and (d) sh all be reversed if the declarant so requests. 
2. The customs value, pursuant to paragraph 1, shall be: 
 
EN 79   EN  
Ð 450/2008 (adapted) 
(a) the transaction value of identic al goods sold for export to the customs territory of the 
Community  ⌦ Union ⌫ and exported at or about the same time as the goods being 
valued; 
(b) the transaction value of similar goods sold for export to the cust oms territory of the 
Community  ⌦ Union ⌫ and exported at or about the same time as the goods being 
valued; 
(c) the value based on the unit price at which the imported goods, or identical or similar 
imported goods, are sold within the customs territory of the ⌦ Union ⌫ 
Community  in the greatest aggregate quantity to  persons not related to the sellers; 
 
Ð 450/2008 
(d) the computed value. 
 
Ð 450/2008 (adapted) 
3. Where the customs value cannot be dete rmined under paragra ph 1, it shall be 
determined on the basis of data available in the customs territory on the 
⌦ Union ⌫ Community , using reasonable means consiste nt with the principles and 
general provisions of the following: 
 
Ð 450/2008 
(a) the agreement on implementation of Article VII of the General Agreement on Tariffs 
and Trade; 
(b) Article VII of General Agreement on Tariffs and Trade; 
(c) this Cc hapter. 
 
Ð 450/2008 (adapted) 
Ö new 
Article 644 3 
Implementing measures  ⌦ Delegation of power ⌫ 
The Commission shall,  Ö be empowered to adopt delegated acts  in accordance with the 
regulatory procedure re ferred to in Article  184(2), adopt the measures laying down the 
following  Ö Article 243, specifying  : 
 
EN 80   EN (a) ⌦ the rules for ⌫ elements which, for the purposes of  determining the customs 
value ⌦ in accordance with Articles 62 and 63 ⌫ , must be added to the price 
actually paid or payable, or which may be excluded ; 
 
Ø new 
(b) the rules for adjusting the price actually paid or payable in accordance with Article 
62(1); 
 
Ð 450/2008 
(b) elements  which are to be used to determine the computed value;  
 
Ø new 
(c) the conditions referred to in Article 62(3); 
 
Ð 450/2008 
(c) the method of determination of the customs value in specific cases, and with regard 
to goods for whic h a customs debt is incurred afte r the use of a special procedure ; 
(d) any further conditions, provisions and ru les necessary for the application of 
Articles  41 and  42. 
 
Ø new 
(d) the special rules for determining the customs value referred to in Article 62(4). 
 
EN 81   EN  
Ð 450/2008 (adapted) 
TITLE  III 
CUSTOMS  DEBT  AND  GUARANTEES 
CHAPTER 1 
Incurrence of a customs debt 
SECTION 1 
CUSTOMS DEBT ON IMPORTATION  
Article 654 4 
Release for free circulation and temporary admission 
1. A customs debt on importation shall be  incurred through th e placing of non -
Community  ⌦ non-Union ⌫ goods liable to import ⌦ duty ⌫ duties  under either 
of the following customs procedures: 
 
Ð 450/2008 
(a) release for free circul ation, including under th e end-use provisions; 
 
Ð 450/2008 (adapted) 
(b) temporary admission with par tial relief from import ⌦ duty ⌫ duties . 
 
Ð 450/2008 
2. A customs debt shall be incurred at the time of acceptance of the customs 
declaration. 
3. The declarant shall be the debtor. In the ev ent of indirect repres entation, the person 
on whose behalf the customs declarati on is made shall also be a debtor. 
 
Ð 450/2008 (adapted) 
Where a customs declaration in respect of one of the procedures referred to in paragraph 1 is 
drawn up on the basis of information which leads to all or part of the import duties  
⌦ duty ⌫ not being collected, the person who provi ded the information required to draw up 
 
EN 82   EN the declaration and who knew, or who ought reas onably to have known, that such information 
was false shall also be a debtor. 
Article 664 5 
Special provisions relati ng to non-originating goods 
1. Where a prohibition of drawback of , or exemption from, import duties  ⌦ duty ⌫ 
applies to non-originating goods used in  the manufacture of products for which a 
proof of origin is issued or made out in the framework of a pref erential arrangement 
between the ⌦ Union ⌫ Community  and certain countries or  territories outside the 
customs territory of the ⌦ Union ⌫ Community  or groups of such countries or 
territories, a customs debt on importation sh all be incurred in respect of those non-
originating goods, through the acceptance of the re-export notification re lating to the 
products in question. 
 
Ð 450/2008 
2. Where a customs debt is incu rred pursuant to paragraph 1, the amount of import duty 
corresponding to that debt sh all be determined under the same conditions as in the 
case of a customs debt resulting from the acceptance, on the same date, of the 
customs declaration for release for free ci rculation of the non-originating goods used 
in the manufacture of the products in ques tion for the purpose of ending the inward -
processing procedure. 
 
Ð 450/2008 (adapted) 
3. Article 65(2)44(2)  and (3) shall apply mutatis mutandis . However, in the case of non -
Community  ⌦ non-Union ⌫ goods as referred to in Article 235179  the person who 
lodges the re-export notifica tion shall be the debtor. In  the event of indirect 
representation, the person on w hose behalf the notification is lodged shall also be a 
debtor. 
Article 674 6 
Customs debt incurred through non-compliance 
1. For goods liable to  import duties  ⌦ duty ⌫ , a customs debt on importation shall 
be incurred through non-compliance with any of the following: 
(a) one of the obligations laid  down in customs legislati on concerning the introduction 
of non -Community  ⌦ non-Union ⌫ goods into the customs territory of the 
Community  ⌦ Union ⌫, their removal from customs supervision, or the 
movement, processing, storage, temporar y admission or disposal of such goods 
within that territory; 
(b) one of the obligations laid down in cust oms legislation concerning the end-use of 
goods within the customs territory of the Community  ⌦ Union ⌫ ; 
 
EN 83   EN (c) a condition governing the placing of non -Community  ⌦ non-Union ⌫ goods under 
a customs procedure or the granting, by vi rtue of the end-use of the goods, of duty 
exemption or a reduced rate of import duty. 
 
Ð 450/2008 
2. The time at which the customs debt is incurred shall be either of the following: 
(a) the moment when the obligation the non-fu lfilment of which gi ves rise to the 
customs debt is not met or ceases to be met; 
(b) the moment when a customs declaration is accepted for the placing of goods under a 
customs procedure where it is established subsequently that a condition governing the placing of the goods under that procedure or the granting of a duty exemption or 
a reduced rate of import duty by virtue of the end-use of the goods was not in fact 
fulfilled. 
3. In cases referred to under points (a) and (b) of  paragraph 1, the debtor shall be any of 
the following: 
(a) any person who was required to fu lfil the obligations concerned; 
(b) any person who was aware or should reasonabl y have been aware that an obligation 
under the customs legislation was not fulfilled and who acted on behalf of the person 
who was obliged to fulfil the obligation, or who pa rticipated in the act which led to 
the non-fulfilment of the obligation; 
(c) any person who acquired or held the goods in  question and who wa s aware or should 
reasonably have been aware at the time of  acquiring or receivi ng the goods that an 
obligation under the customs legislation was not fulfilled. 
4. In cases referred to under point  (c) of paragraph 1, the de btor shall be the person who 
is required to comply with  the conditions governing th e placing of the goods under a 
customs procedure or declaring the goods concerned under that procedure or the 
granting of a duty exemption or reduced rate  of import duty by virtue of the end-use 
of the goods. 
 
Ð 450/2008 (adapted) 
Where a customs declaration in respect of one of the procedures referred to in paragraph 1 is 
drawn up, or any information required under the customs legislation rela ting to the conditions 
governing the placing of the goods under a cust oms procedure is given to the customs 
authorities, which leads to all or part of the import duties  ⌦ duty ⌫ not being collected, the 
person who provided the information required to  draw up the declara tion and who knew, or 
who ought reasonably to have known, that such information was false shall also be a debtor. 
 
EN 84   EN  
Ð 450/2008 (adapted) 
Article 684 7 
Deduction of an amount of import duty already paid 
1. Where a customs debt is incurred, pursuant to Article 67(1)46(1)  in respect of goods 
released for free circulation at a reduced rate of import duty on account of their end-
use, the amount of import duty paid when the goods were released for free circulation shall be deducted from the amount of the
 import duty corresponding to 
the customs debt. 
 
Ð 450/2008 (adapted) 
The first subparagraph shall apply mutatis mutandis  where a customs debt is incurred in 
respect of scrap and waste resulti ng from the destruction of such goods. 
 
Ð 450/2008 (adapted) 
2. Where a customs debt is incurred, pursuant to Article 67(1)46(1)  in respect of goods 
placed under temporary admission with partial relief from import ⌦ duty ⌫ duties , 
the amount of import duty paid under part ial relief shall be deducted from the 
amount of the  import duty corresponding to the customs debt. 
SECTION 2 
CUSTOMS DEBT ON EXPORTATION  
Article 6948  
Export and outward processing 
1. A customs debt on exportation shall be incurred through the pl acing of goods liable 
to export duties  ⌦ duty ⌫ under the export procedure or the outward - processing 
procedure. 
 
Ð 450/2008 
2. The customs debt shall be incurred at the time of acceptance of the customs 
declaration. 
3. The declarant shall be the debtor. In the ev ent of indirect repres entation, the person 
on whose behalf the customs declarati on is made shall also be a debtor. 
 
EN 85   EN  
Ð 450/2008 (adapted) 
Where a customs declaration is drawn up on the basi s of information which leads to all or part 
of the export duties  ⌦ duty ⌫ not being collected, the person who provid ed the information 
required for the declaration and who knew, or  who should reasonably have known, that such 
information was false shall also be a debtor. 
Article 70  49 
Customs debt incurred through non-compliance 
1. For goods liable to export duties  ⌦ duty ⌫, a customs debt on exportation shall be 
incurred through non-compliance wi th either of the following: 
 
Ð 450/2008 
(a) one of the obligations laid down in cust oms legislation for the exit of the goods; 
 
Ð 450/2008 (adapted) 
(b) the conditions under which the goods were allowed to leave  ⌦ be brought out of ⌫ 
the customs territory of the Community  ⌦ Union ⌫ with total or partial relief from 
export duties  ⌦ duty ⌫ . 
 
Ð 450/2008 
2. The time at which the customs debt is incurred shall be one of the following: 
 
Ð 450/2008 (adapted) 
(a) the moment at which the goods ⌦ are ⌫ actually ⌦ brought out of ⌫ leave  the 
customs territory of the Community  ⌦ Union ⌫ without a customs declaration; 
(b) the moment at which the goods reach a des tination other than that for which they 
were allowed to leave  ⌦ be brought out of ⌫ the customs territory of the 
Community  ⌦ Union ⌫ with total or partial relief from export duties  ⌦ duty ⌫ ; 
 
Ð 450/2008 
(c) should the customs authorities be unable to  determine the moment referred in point 
(b), the expiry of the time- limit set for the production of  evidence that the conditions 
entitling the goods to such re lief have been fulfilled. 
 
EN 86   EN 3. In cases referred to under poi nt (a) of paragraph 1, the de btor shall be any of the 
following: 
(a) any person who was required to fu lfil the obligation concerned; 
(b) any person who was aware or should reasona bly have been aware that the obligation 
concerned was not fulfilled and who acted on behalf of the pe rson who was obliged 
to fulfil the obligation; 
(c) any person who participated in the act  which led to the non-fulfilment of the 
obligation and who was aware or should reasonably have been aware that a customs 
declaration had not been l odged but should have been. 
 
Ð 450/2008 (adapted) 
4. In cases referred to under point (b) of pa ragraph 1, the debtor shall be any person 
who is required to comply  with the conditions under which the goods were allowed 
to leave  ⌦ be brought out of ⌫ the customs territory of the Community  
⌦ Union ⌫ with total or partial relief from export duties  ⌦ duty ⌫ . 
 
Ð 450/2008 
SECTION 3 
PROVISIONS COMMON TO CUSTOMS DEBTS INCURRED ON IMPORTATION AND 
EXPORTATION  
Article 7150  
Prohibitions and restrictions 
1. The customs debt on importation or exportati on shall be incurred ev en if it relates to 
goods which are subject to measures of pr ohibition or restriction on importation or 
exportation of any kind. 
2. However, no customs debt shall be incurred on either of the following: 
 
Ð 450/2008 (adapted) 
(a) the unlawful introduction into the cu stoms territory of the Community  ⌦ Union ⌫ 
of counterfeit currency; 
(b) the introduction into the customs territory of the Community  ⌦ Union ⌫ of 
narcotic drugs and psychotropic substances other than where strictly supervised by 
the competent authorities with a view to th eir use for medical a nd scientific purposes. 
 
EN 87   EN 3. For the purposes of penaltie s as applicable to customs offences, the customs debt 
shall nevertheless be deemed to have been incurred where, under the law of a 
Member State, customs duties  ⌦ import or export duty ⌫ or the existence of a 
customs debt provide the basis for determining penalties. 
Article 725 1 
Several debtors 
Where several persons are liable for paymen t of the amount of im port or export duty 
corresponding to one customs debt, they sh all be jointly and severally liable for ⌦ payment 
of that ⌫ the full  amount of the d ebt. 
Article 735 2 
General rules for calculation of the amount of import or export duty 
1. The amount of the  import or export duty shall be determined on the basis of those 
rules for calculation of duty which were applicable to the goods  concerned at the 
time at which the customs debt in  respect of them was incurred. 
 
Ð 450/2008 
2. Where it is not possible to determine precisely the time at which the customs debt is 
incurred, that time shall be deemed to be the time at which the customs authorities 
conclude that the goods are in  a situation in which a cust oms debt has been incurred. 
However, where the information available to the customs authorities enables them to establish 
that the customs debt had been incurred pr ior to the time at which they reached that 
conclusion, the customs debt shall be deemed to have been incurred at the earliest time that such a situation can be established. 
 
Ð 450/2008 (adapted) 
Article 745 3 
Special rules for calculation of the amount of import duty 
1. Where costs for storage or usual forms of handling have been incurred within the 
customs territory of the Community  ⌦ Union ⌫ in respect of goods placed under a 
customs procedure, such costs or the increase  in value shall not be  taken into account 
for the calculation of the amount of impor t duty where satisfactory proof of those 
costs is provided by the declarant. 
However, the customs value, quan tity, nature and origin of non -Community  ⌦ non-
Union ⌫ goods used in the operations shall be ta ken into account for the calculation of the 
amount of import duty. 
 
EN 88   EN 2. Where the tariff classification of goods pla ced under a customs procedure changes as 
a result of usual forms of handling within the customs territory of the ⌦ Union ⌫ 
Community , the original tariff classificatio n for the goods placed under the 
procedure shall be applied at the request of the declarant. 
 
Ð 450/2008 
3. Where a customs debt is incurred for processed products resulting from the inward -
processing procedure, the amount of import dut y corresponding to such debt shall, at 
the request of the declarant, be determin ed on the basis of the tariff classification, 
customs value, quantity, nature and origin  of the goods placed under the inward -
processing procedure at the time of acceptan ce of the customs declaration relating to 
those goods. 
 
Ø new 
However, in certain cases the amount of import duty shall be determined in accordance with 
the first subparagraph without a re quest of the declarant in order to avoid the circumvention of 
tariff measures referred to  in Article 49(2)(h).  
4. Where a customs debt is incurred for processed products resulting from the outward 
processing procedure or replacement products as referred to in Article 226(1), the 
amount of import duty shall be calculated on the basis of the cost of the processing 
operation undertaken outside the customs territory of the Union. 
 
Ð 450/2008 (adapted) 
Ö new 
5. Where customs legislation pr ovides for a favourable tariff treatment of goods, or for 
relief or total or partial exemption from import or export ⌦ duty ⌫ duties,  pursuant 
to Article 49(2)33(2)  (d) to (g), Articles 130 to  133 174, 175, 176 and 178  or 
Articles 171  224 to 174,  227 or pursuant to Council Regulation (EEC) No  918/83 of 
28 March 1983 setting up a Community syst em of reliefs from customs duty29 
Council Regulation (EC) No 1186/2009  such favourable tariff treatment, relief or 
exemption shall also apply in cases where a customs debt is incurred pursuant to 
Articles 67 or 7046 or 49  of this Regulation, on condition that the failure which led 
to the incurrence of a customs debt did not constitute an attempt at deception. 
                                                 
29 OJ  L 105, 23.4.1983, p.  1. Regulation as last amended by Regulation (EC) No  274/2008 (OJ  L 85, 
27.3.2008, p.  1). 
 
EN 89   EN  
Ð 450/2008 
Article 5 4 
Implementing measures  
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down the following:  
 (a) the rules for the calculation of the amount  of import or export duty appli cable to 
goods;  
 (b) further special rules for specific procedures;  
 (c) derogations from Articles  52 and  53, in particular to avoid the circumvention of the 
tariff measures referred to in Article  33(2)(h),  
shall be adopted in accordance with the regulatory procedure with  scrutiny referred to in 
Article  184(4).  
Article 5 575 
Place where the customs debt is incurred 
1. A customs debt shall be incurred at the place where the customs declaration or the re-
export notification referred to in  Articles 65, 66 and 6944, 45 and 48 is lodged or 
where the supplementary declaration referred to in Article  110(3) is to be lodged . 
In all other cases, the place where a customs de bt is incurred shall be  the place where the 
events from which it arises occur. 
If it is not possible to determin e that place, the customs debt shall be incurred at the place 
where the customs authorities conclude that th e goods are in a situation in which a customs 
debt is incurred. 
 
Ð 450/2008 (adapted) 
2. If the goods have been entered for  ⌦ placed under ⌫ a customs procedure which 
has not been discharged, and the place ca nnot be determined, pur suant to the second 
or third subparagraphs of paragraph 1, within a specified period of time  ⌦ specific 
time-limit ⌫ the customs debt shall be incurred  at the place where the goods were 
either placed under the proced ure concerned or were intr oduced into the customs 
territory of the Community  ⌦ Union ⌫ under that procedure. 
 
EN 90   EN  
Ð 450/2008 
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down the period of time referred to in  the first subparagraph of this paragraph shall 
be adopted in accordance with the regulatory procedure with scrutiny referred to in 
Article  184(4).  
3. Where the information available to the cust oms authorities enables them to establish 
that the customs debt may have been in curred in several places, the customs debt 
shall be deemed to have been incurred at the place where it was first incurred. 
4. If a customs authority establishes that a cu stoms debt has been incurred under Article 
6746  or Article 7049  in another Member State and th e amount of import or export 
duty corresponding to that debt  is lower than EUR 10000, the customs debt shall be 
deemed to have been incurred in the Member State where the finding was made. 
 
Ø new 
Article 76 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the rules for the calculation of the amount of import or export du ty applicable to 
goods for which a customs debt is incurred in the context of a special procedure, 
supplementing the ones laid down in Articles 73 and 74; 
(b) the cases referred to in the sec ond subparagraph of Article 74(3); 
(c) the time-limit referred to in Article 75(2). 
 
Ð 450/2008 
CHAPTER 2 
Guarantee for a potential or  existing customs debt 
Article 775 6 
General provisions 
1. This Chapter shall apply to guarantees both for customs debts which have been 
incurred and for those which may be incurred, unless otherwise specified. 
 
EN 91   EN  
Ð 450/2008 (adapted) 
2. Customs authorities may require a guarantee  to be provided in order to ensure 
payment of the amount of import or export duty  corresponding to a customs debt.  
Where the relevant provisions so provide  ⌦ In certain cases, ⌫ the guarantee 
required may also cover other charges as provided for under other relevant 
provisions in force. 
 
Ð 450/2008 
3. Where the customs authorities require a guara ntee to be provided, it shall be required 
from the debtor or the person who may beco me the debtor. They may also permit the 
guarantee to be provided by a person other th an the person from whom it is required. 
4. Without prejudice to Article 8564 , the customs authorities  shall require only one 
guarantee to be provided in respect of sp ecific goods or a specific declaration. 
The guarantee provided for a sp ecific declaration shall appl y to the amount of import or 
export duty correspondi ng to the customs debt and other charges in respect of all goods 
covered by or released against that declaration, whether or no t that declaration is correct. 
If the guarantee has not been rel eased, it may also be used, within the limits of the secured 
amount, for the recovery of amounts of impor t or export duty and other charges payable 
following post-release control of those goods. 
 
Ð 450/2008 (adapted) 
5. At the request of  ⌦ Upon application by ⌫ the person referred to in paragraph 3 of  
this Article , the customs authorities may, in  accordance with Article 83(1)62(1 ) and 
(2), authorise the provision of a comprehensive guarant ee to cover the amount of 
import or export duty correspond ing to the customs debt in  respect of two or more 
operations, declarations or customs procedures. 
 
Ð 450/2008 (adapted) 
Ö new 
6. No guarantee shall be required from St ates, regional and local government 
authorities or other bodies governed by public law, in re spect of the activities in 
which they engage as  public authorities Ö , or in other specific cases  . 
 
EN 92   EN  
Ð 450/2008 (adapted) 
Ö new 
7. The customs authorities may waive the re quirement for provision of a guarantee 
where the amount of import or export du ty to be secured does not exceed the 
statistical ⌦ value ⌫ threshold for declarations laid down in accordance with  
Article 3(4)12  of Council  Regulation (EC) 471/2009N o 1172/95  of 22  May 1995  of 
the European Parliament and of the Council  on the statistics relating to the trading of 
goods by the Community and its Member States with non -member countries30. 
8. Ö Except where otherwise provided,  A a guarantee accepted or authorised by the 
customs authorities shall be valid throughout the customs territory of the 
⌦ Union ⌫ Community , for the purposes for which it is given. 
 
Ð 450/2008 
9. The measures designed to  amend non -essential elements of  this Regulation, by 
supplementing it, laying down the following:  
– conditions for the implementation of this Article,  
– cases, other than those laid down in paragraph  6 of this Article, in which no 
guarantee is to be required,  
– exceptions to paragraph  8 of this Article,  
shall be adopted in accordance with the regu latory procedure with scrutiny referred to in 
Article  184(4).  
Article 7857  
Compulsory guarantee 
1. Where it is compulsory for a guarantee to be provided, and subject to the  rules 
adopted pursuant to paragraph  3, the customs authorities sh all fix the amount of such 
guarantee at a level equal to the precise amount of import or export duty corresponding to the customs debt and of other charges where that amount can be 
established with certainty at the time when the guarantee is required. 
 
Ð 450/2008 
Where it is not possible to esta blish the precise amount, the gua rantee shall be fixed at the 
maximum amount, as estimated by the customs authorities, of import or export duty 
corresponding to the customs debt and of other charges which have been or may be incurred. 
                                                 
30 OJ L 152, 16.6.2009, p. 23.  118, 25.5.1995, p.  10. Regulation as last amended by Regulation (EC) 
No 1882/2003.  
 
EN 93   EN 2. Without prejudice to Article 8362  where a comprehensive guarantee is provided for 
the amount of import or export duty co rresponding to customs debts and other 
charges which vary in amount over time, the amount of such guarantee shall be set at 
a level enabling the amount of import or export duty corresponding to customs debts 
and other charges to be covered at all times. 
3. The Commission shall, in accordance with the regulatory procedure referred to in 
Article  184(2), adopt measures for the implementation of paragraph  1 of this Article.  
Article 7958  
Optional guarantee 
Where the provision of a guarant ee is optional, such guarantee shall in any case be required 
by the customs authorities if they consider that the amount  of import or export duty 
corresponding to a customs debt and other char ges are not certain to be paid within the 
prescribed period. Its amount shall be fixed by those authorities so  as not to exceed the level 
referred to in Article 7857 . 
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down when a guarantee is optional shall be adopted in accordance with the 
regulatory procedure with scrutiny ref erred to in Article  184(4).  
Article 8059  
Provision of a guarantee 
1. A guarantee may be provided in  one of the following forms: 
(a) by a cash deposit or by any other means of payment recognised by the customs 
authorities as being equivalent to a cash de posit, made in euro or in the currency of 
the Member State in which the guarantee is required; 
(b) by an undertaking given by a guarantor; 
(c) by another form of guarantee which provides equivalent assurance that the amount of 
import or export duty corres ponding to the customs debt and other charges will be 
paid. 
 
Ð 450/2008 
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down the forms of  guarantee referred in point  (c) of the first subparagraph of this 
paragraph, shall be adopted in accordance with th e regulatory procedure with scrutiny referred 
sto in Article  184(4).  
 
EN 94   EN  
Ð 450/2008 
2. A guarantee in the form of a cash deposit or payment deemed equivalent to a cash 
deposit shall be given in accordance with the provisions in force in the Member State in which the guarantee is required. 
 
Ø new 
3. Where guarantee is given by making a cash deposit, no interest thereon shall be 
payable by the customs authorities. 
 
Ð 450/2008 
Article 8160  
Choice of guarantee 
The person required to provide a guarantee ma y choose between the fo rms of guarantee laid 
down in Article 80(1)59(1) . 
However, the customs authorities may refuse to  accept the form of guarantee chosen where it 
is incompatible with the proper functi oning of the customs procedure concerned. 
The customs authorities may require that the fo rm of guarantee chosen be maintained for a 
specific period. 
 
Ð 450/2008 (adapted) 
Article 826 1 
Guarantor  
1. The guarantor referred to in Article 80(1)(b)59(1)(b)  must  ⌦ shall ⌫ be a third 
person established in the customs territory of the ⌦ Union ⌫ Community . The 
guarantor must  ⌦ shall ⌫ be approved by the customs authorities requiring the 
guarantee, unless the guarantor is a cred it institution, financial institution or 
insurance company accre dited in the Community  ⌦ Union ⌫ in accordance with 
Community  ⌦ Union ⌫ provisions in force. 
 
Ð 450/2008 
2. The guarantor shall undertake in writing to pay the secured amount of import or 
export duty corresponding to a cu stoms debt and other charges. 
 
EN 95   EN 3. The customs authorities may refuse to approve  the guarantor or th e type of guarantee 
proposed where either does not appear ce rtain to ensure pa yment within the 
prescribed period of the amount of import or export duty corresponding to the 
customs debt and of other charges. 
 
Ð 450/2008 (adapted) 
Article 836 2 
Comprehensive guarantee 
1. The authorisation referred to in Article 77(5)56(5)  shall be granted only to persons 
who satisfy the following conditions: 
(a) they are established in the customs territory of the ⌦ Union ⌫ Communi ty; 
 
Ð 450/2008 
(b) they have a record of compliance with customs and tax requirements;  
 
Ø new 
(b) they fulfil the criteria laid down in Article 22(a); 
 
Ð 450/2008  
Ö new 
(c) they are regular users of the customs procedures involved or are known to the 
customs authorities to have  capacity to fulfil their oblig ation in relation to those 
procedures  Ö they fulfil the criteria laid down in Article 22(d) . 
2. Where a comprehensive guarantee is to be  provided for customs debts and other 
charges which may be incurred, an economic operator may be authorised to use a comprehensive guarantee with a reduced am ount or to have a guarantee waiver 
provided that he fulfils the following  criteria Ö laid down in Article 22(b) and 
(c) :. 
(a) a satisfactory system of managing commercial  and, where appropriate , transport records, 
which allows appropriate customs controls;  
(b) proven solvency.  
3. The Commission shall, in accordance with the regulatory procedure referred to in 
Article  184(2), adopt measures gov erning the procedure for granting authorisations 
under paragraphs  1 and  2 of this Article.  
 
EN 96   EN  
Ð 450/2008 (adapted) 
Ö new 
Article 846 3 
Additional provis ions ⌦ Temporary prohibitions ⌫ relating to the use of 
⌦ comprehensive ⌫ guarantees 
 
Ð 450/2008 
1. In cases where a customs debt may be incurred in the framework  of special 
procedures, para graphs  2 and  3 shall apply.  
2. The guarantee waiver authorised  in accordance with Article  62(2) shall not apply to 
goods which are considered to present increased risks of fraud.  
3. The Commission shall, in accordance w ith the regulatory procedure referred  to in 
Article  184(2), adopt measures:  
(a) implementing paragraph  2 of this Article;  
 
Ð 450/2008 (adapted) 
Ö new 
(b) ⌦ In the context of special procedures, the Commission may ⌫ temporarily 
prohibitin g ⌦ recourse to: ⌫ 
(a) the use of a  comprehensive guarantee ⌦ for ⌫ with a reduced amount Ö or a 
guarantee waiver  referred to in Article 62 83(2); 
(b)(c)  as an exceptional  measure in special circumstances,  temporarily prohibiting  the use 
of a comprehensive guarantee ⌦ referred to in Article 83, ⌫ in respect of goods 
which have been identified as being s ubject to large-scal e fraud while under a 
comprehensive guarantee . 
 
Ø new 
2. The prohibitions referred to in paragraph 1 shall not apply to persons fulfilling 
certain conditions. 
 
EN 97   EN  
Ð 450/2008 
Article 856 4 
Additional or replacement guarantee 
Where the customs authorities establish that th e guarantee provided does not ensure, or is no 
longer certain or sufficient to en sure, payment within the prescr ibed period of the amount of 
import or export duty corresponding to the customs debt and other charges, they shall require 
any of the persons referred to in Article 7756 (3) either to provide an additional guarantee or to 
replace the original guara ntee with a new guarantee, according to his choice. 
Article 866 5 
Release of the guarantee 
1. The customs authorities shall release th e guarantee immediately when the customs 
debt or liability for other charges is  extinguished or can no longer arise. 
2. Where the customs debt or liability for ot her charges has been extinguished in part, 
or may arise only in respect of part,  of the amount which has been secured, a 
corresponding part of the guarantee shall be released accordingly at the request of the 
person concerned, unless the amount invol ved does not justify such action. 
3. The Commission may, in accordance with th e regulatory procedure referred to i n 
Article  184(2), adopt measures for the im plementation of this Article.  
 
Ø new 
Article 87 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the cases where the guarantee covers other ch arges in accordance with Article 77(2); 
(b) the specific cases where no guarantee is required in accordance with Article 77(6); 
(c) the rules for a guarantee to be valid only in  one Member States as an exception to 
Article 77(8); 
(d) the rules for determining th e amount of the guarantee; 
(e) the rules on the form of the guarantee and the guarantor; 
 
EN 98   EN (f) the rules on the procedure for the granting of  an authorisation to  use a comprehensive 
guarantee with a reduced amount or to have a guarantee waiver referred to in Article 
83(2);  
(g) the rules on the procedure regarding indi vidual and comprehensive guarantees, 
including the revocation and cancellation of  the undertaking given by the guarantor 
and the monitoring of the amount of the guara ntee and the release of the guarantee; 
(h) the rules on the procedure regarding the tem porary prohibitions referred to in Article 
84. 
Article 88 
Conferral of implementing powers 
The Commission shall adopt the me asures referred to in Article  84 by means of implementing 
acts. Those implementing acts shall be adopted in accordance with the examination procedure 
referred to in Article 244(4).  
On imperative grounds of urgency relating to su ch measures, duly justified by the need to 
rapidly enhance the protection of the financia l interests of the Union and of its Member 
States, the Commission shall a dopt immediately applicable imp lementing acts in accordance 
with the procedure referred to in Article 244(5).  
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 
 
Ð 450/2008 (adapted) 
CHAPTER 3 
Recovery,  and payment,  of duty and  repayment and remission of 
the amount of import ⌦ or ⌫ and export duty 
SECTION 1 
DETERMINATION OF THE AMOUNT OF IMPORT OR EXPORT DUTY , NOTIFICATION 
OF THE CUSTOMS DEBT AND ENTRY IN THE ACCOUNTS  
Article 896 6 
Determination of the amount of import or export duty 
1. The amount of import or export duty payable shall be determined by the customs 
authorities responsible for the place where th e customs debt is incurred, or is deemed 
to have been incurred in accordance with Article 7555 , as soon as they have the 
necessary information. 
 
EN 99   EN 2. Without prejudice to Article 4127 , the customs authorities may accept the amount of 
import or export duty payable determined by the declarant. 
 
Ø new 
3. In certain cases the amount of import or  export duty determined may be rounded. 
 
Ð 450/2008 
Article 906 7 
Notification of the customs debt 
1. The customs debt shall be notified to the de btor in the form pres cribed at the place 
where the customs debt is incurred, or is d eemed to have been incurred in accordance 
with Article 7555 . 
 
Ð 450/2008 (adapted) 
The notification referred to in the first s ubparagraph shall not be made in the following 
⌦ cases ⌫ situations : 
 
Ð 450/2008 
(a) where, pending a final dete rmination of the amount of  import or export duty, a 
provisional commercial policy measure taki ng the form of a duty has been imposed; 
(b) where the amount of import or export duty payable exceeds that determined on the 
basis of a decision made in accordance with Article 3220 ; 
 
Ð 450/2008 (adapted) 
(c) where the original decision not to notify the customs debt or to notify it with an 
amount of import or export duty at a figure le ss than the amount of import or export 
⌦ duty ⌫ payable was taken on the basis of ge neral provisions invalidated at a 
later date by a court decision; 
(d) in cases  where the customs author ities are exempted under the customs legislation 
from notification of the customs debt. 
 
EN 100   EN  
Ð 450/2008 
Ö new 
The Commission shall, in accordance with th e regulatory procedure referred to in 
Article  184(2), adopt me asures for the implementation of point  (d) of the second 
subparagraph of this paragraph.  
2. Where the amount of import or export duty pa yable is equal to the amount entered in 
the customs declaration Ö and that amount is covered by a guarantee,  release of 
the goods by the customs authorities shall be equivalent to notifyi ng the debtor of the 
customs debt. 
 
Ð 450/2008 (adapted) 
Ö new 
3. Where paragraph 2 of this Artic le does not apply, the customs debt shall be notified 
to the debtor within 14 days of the date  on which the customs authorities are in a 
position to determine the amount of import or export duty payable. Ö However, in 
specific situations the notification of  the customs debt may be deferred.  
 
Ð 450/2008 
Article 9168  
Limitation of the customs debt 
1. No customs debt shall be notified to the de btor after the expiry of a period of three 
years from the date on which the customs debt was incurred. 
2. Where the customs debt is incurred as the result of an act which, at the time it was 
committed, was liable to give rise to criminal court proceedings, the three year period laid down in paragraph 1 shall be extended to a period of ten10
 years. 
 
Ð 450/2008 (adapted) 
3. Where an appeal is lodged under Article 3723 , the periods laid down in paragraphs 1 
and 2 of this Article  shall be suspended, for the duration of the appeal proceedings, 
from the date on which the appeal is lodged. 
4. Where liability for  a customs debt is reinstated pursuant to Article 103(6)79(5) , the 
periods laid down in paragra phs 1 and 2 of this Article  shall be considered as 
suspended from the date on which the ⌦ application for ⌫ repayment or remission 
application  was submitted in accordance with Article 10884 , until a  ⌦ the date on 
which ⌫ the decision on the repayment or remission ⌦ was ⌫ is taken. 
 
EN 101   EN  
Ð 450/2008  
Article 9269  
Entry in the accounts 
1. The customs authorities re ferred to in Article 8966  shall enter in their accounts, in 
accordance with the national le gislation, the amount of import or export duty payable 
as determined in accordance with that Article. 
The first subparagraph shall not apply in cases  referred to in the second subparagraph of 
Article 90(1)67(1) . 
The customs authorities need not enter in  the accounts amounts of import or export duty 
which, pursuant to Article 9168 , correspond to a customs debt which could no longer be 
notified to the debtor. 
 
Ð 450/2008 (adapted) 
2. The Member States shall determine the pract ical procedures for the entry in the 
accounts of the amounts of import or expo rt duty. Those procedures may differ 
according to whether, in view of the circumstances in which the customs debt was 
incurred, the customs authorities are sa tisfied that those amounts will be paid. 
Article 937 0 
Time of entry in the accounts 
1. Where a customs debt is incurred as a result of the accept ance of the customs 
declaration of goods for a customs procedur e, other than temporary admission with 
partial relief from import ⌦ duty ⌫ duties , or of any other act having the same 
legal effect as such accepta nce, the customs authoritie s shall enter the amount of 
import or export duty payable in the accounts  within 14 days of the release of the 
goods. 
 
Ð 450/2008 (adapted) 
However, provided that payment has been gua ranteed, the total amount of import or export 
duty relating to all the goods released to one and the same person during a period fixed by the 
customs authorities, which may not exceed 31 da ys, may be covered by a single entry in the 
accounts at the end of that period. Such entry in  the accounts shall take  place within 14 days 
of the expiry of the period concerned. 
2. Where goods may be released subject to certain conditions which govern either the 
determination of the amount of import or export duty payable or  its collection, entry 
in the accounts shall take place within 14 days of the day on which the amount of 
 
EN 102   EN import or export duty payable is determined or the obligation to pay that duty is 
fixed. 
However, where the customs debt relates to  a provisional commercia l policy measure taking 
the form of a duty, the amount of import or e xport duty payable sha ll be entered in the 
accounts within two months of th e date of publication in the Official Journal of the European 
Union  of the Regulation establishing the de finitive commercial policy measure. 
3. Where a customs debt is incurred in ci rcumstances not covered by paragraph 1, the 
amount of import or export duty payable shall be entered in the accounts within 14 days of the date on which the customs aut horities are in a position to determine the 
amount of import or export duty in  question and take a decision. 
4. Paragraph 3 shall apply mutatis mutandis
 with regard to th e amount of import or 
export duty to be recovered or which remains to be r ecovered where the amount of 
import or export duty payable has not been entered in the accounts in accordance with paragraphs 1, 2 and 3, or has been de termined and entered in the accounts at a 
level lower than the amount payable. 
5. The time-
limits for entry in the accounts laid down in paragraphs 1, 2 and 3 shall not 
apply in unforeseeable circ umstances or in cases of force majeure . 
 
Ð 450/2008 
Article  71 
Implementing measures   
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down rules for entry in the accounts, shall be adopted in accordance with the 
regulator y procedure with scrutiny re ferred to in Article 184(4).  
 
Ø new 
Article 94 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the cases where Member States round the amount of import or export duty 
determined in accordance with Article 89(3); 
(b) the cases referred to Article 90(1)(d) wh ere the customs authorities are exempted 
from notification of the customs debt; 
 
EN 103   EN (c) the time-limit to be respected before the notification of the customs debt and the 
cases where that notification is deferred in  accordance with the second sentence of 
Article 90(3).  
Article 95 
Conferral of implementing powers 
 
Ð 450/2008 (adapted) 
Ö new 
Ö The Commission shall adopt measures by mean s of implementing acts to ensure mutual 
assistance between the customs authorities in case of incurrence of a customs debt. Those 
implementing acts  shall be adopted in accordance with the regulatory  ⌦ examination ⌫ 
procedure with scrutiny  referred to in Article 244(4).184(4).  
 
Ð 450/2008 
SECTION 2 
PAYMENT OF THE AMOUNT OF IMPORT OR EXPORT DUTY  
Article 96  72 
General time- limits for payment and suspension of the time- limit for payment 
1. Amounts of import or export duty, corres ponding to a customs debt notified in 
accordance with Article 9067 , shall be paid by the de btor within the period 
prescribed by the customs authorities. 
Without prejudice to Article 38(2)24(2) , that period shall not exceed 10 days following 
notification to the debtor of the customs debt. In the case of aggregation of entries in the 
accounts under the conditions laid down in th e second subparagraph of Article 93(1)70(1) , it 
shall be so fixed as not to enable the debtor to obtain a longer period for payment than if he 
had been granted deferred payment in accordance with Article 9874 . 
 
Ð 450/2008 (adapted) 
Extension of that period may be granted by the customs authorities at the request of  ⌦ upon 
application by ⌫ the debtor where the amount of impor t or export duty payable has been 
determined in the course of post-releas e control as referred to in Article 4127 . Without 
prejudice to Article 100(1)77(1) , such extensions shall not exceed the time necessary for the 
debtor to take the appropriate st eps to discharge his obligation. 
 
EN 104   EN  
Ð 450/2008 
2. If the debtor is entitled to any of the pa yment facilities laid down in Articles 9874  to 
10077 , payment shall be made within the period or periods specified in relation to 
those facilities. 
 
Ð 450/2008 (adapted) 
Ö new 
3. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying down the conditions for the suspens ion of the  time- limit for 
payment of the amount of import or expor t duty corresponding to a customs debt 
⌦ shall be suspended ⌫ in the following ⌦ cases ⌫ situations : 
 
Ð 450/2008 
(a) where an application for remission of duty is made in accordance with Article 10884 ; 
(b) where goods are to be confiscated, de stroyed or abandoned to the State; 
(c) where the customs debt was incu rred pursuant to Article 6746  and there is more than 
one debtor.,  
shall be adopted in accordance with the regulatory  procedure with scru tiny referred to in 
Article  184(4).  
Those measures shall lay down, in particular, the period of the suspensi on, taking into account 
the time which is reasonable for the conclusion of any formalit ies or for the recovery of the 
amount of import or export duty co rresponding to the customs debt.  
Article 977 3 
Payment  
1. Payment shall be made in cash or by any ot her means with similar discharging effect, 
including by adjustment of a credit balan ce, in accordance with national legislation. 
2. Payment may be made by a third person instead of the debtor. 
3. The debtor may in any case pay all or pa rt of the amount of import or export duty 
without awaiting expiry of  the period he has been granted for payment. 
 
EN 105   EN  
Ð 450/2008 (adapted) 
Article 987 4 
Deferment of payment 
Without prejudice to Article  79, tTThe customs authorities sha ll, at the request of the  ⌦ upon 
application by the ⌫ person concerned and upon provision of a guarantee, permit  
⌦ authorise ⌫ deferment of payment of the duty payable in any of the following ways: 
 
Ð 450/2008 (adapted) 
(a) separately in respect of each amount of  import or export duty entered in the accounts 
in accordance with the first su bparagraph of Article 93(1)70(1) , or Article 
93(4);70(4);  
(b) globally in respect of all amounts of im port or export duty entered in the accounts in 
accordance with the first subpara graph of Article 93(1)70(1)  during a period fixed by 
the customs authorities and not exceeding 31 days; 
(c) globally in respect of all amounts of im port or export duty forming a single entry in 
accordance with the second subpara graph of Article 93(1)70(1) . 
Article 997 5 
Time -limits for deferred  ⌦ Periods for which ⌫ payment ⌦ is deferred ⌫ 
1. The period for which payment is deferred under Article 9874  shall be 30 days. 
2. Where payment is deferred in acc ordance with Article 98(a)74(a) , the period shall 
begin on the day following that on which the customs debt is notified to the debtor. 
3. Where payment is deferred in acc ordance with Article 98(b)74(b) , the period shall 
begin on the day following that on which th e aggregation period ends. It shall be 
reduced by the number of days corresponding to  half the number of days covered by 
the aggregation period. 
4. Where payment is deferred in acc ordance with Article 98(c)74(c) , the period shall 
begin on the day following the end of the period fixed for release of the goods in 
question. It shall be reduced by the number of days corresponding to half the number of days covered by the period concerned. 
5. Where the number of days in the periods refe rred to in paragraphs 3 and 4 is an odd 
number, the number of days to be deducte d from the 30-day peri od pursuant to those 
paragraphs shall be equal to half  the next lowest even number. 
6. Where the periods referred to in paragra phs 3 and 4 are calendar weeks, Member 
States may provide that the amount of im port or export duty in respect of which 
 
EN 106   EN payment has been deferred is to be paid on the Friday of the fourth week following 
the calendar week in question at the latest. 
If those periods are calendar months, Member States may provide that the amount of import 
or export duty in respect of which payment has been deferred is to be paid by the 16th day of 
the month following the calendar month in question. 
Article 7 6 
Implementing measures  
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down the rules for deferment of payment in cas es where the customs declaration is 
simplified in accordance with Article  109, shall be adopted in accordance with the regulatory 
procedure with scrutiny referred to in Article  184(4).  
Article 7 7100 
Other payment facilities 
1. The customs authorities may grant the debt or payment facilities other than deferred 
payment on condition that a guarantee is provided. 
2. Where facilities are granted pursuant to paragraph 1  the first subparagraph , credit 
interest shall be charged on the am ount of import or export duty.  
 
Ð 450/2008 (adapted) 
Ö new 
⌦ For a Member State whose currency is the euro, ⌫ Tthe rate of credit interest shall be 
⌦ equal to ⌫ the interest rate applied by  ⌦ as published in the Official Journal of the 
European Union , C series, which ⌫ the European Central Bank ⌦ applied ⌫ to its most 
recent  main refinancing operations  carried ou t before  ⌦ , on ⌫ the first calendar  day of the 
half-year Ö month  in question ( which the refere nce rate), plus  ⌦ due date fell, increased 
by ⌫ one percentage point. 
For a Member State which  ⌦ whose currency ⌫ is not participating in the third stage of 
economic and monetary union  ⌦ the euro, ⌫ the reference  rate ⌦ of credit interest ⌫ 
refer red to above  shall be the equivalent  ⌦ equal to the ⌫ rate set by its national central 
bank . In that case, the reference rate in force on the  ⌦ applied on the ⌫ first calendar  day of 
the half -year Ö month  in question Ö by the Central Bank for its main refinancing 
operations, increased by one per centage point, or, for a Member  State for which the Central 
Bank rate is not available, the most equivalent  rate applied on the firs t day of the month in 
question on the Member State's money market, increased by one percentage point  shall 
apply for the following six months . 
 
EN 107   EN  
Ð 450/2008 
3.2. The customs authorities may refrain from requiring a guarantee or from charging 
credit interest where it is established, on the basis of a documented assessment of the situation of the debtor, that this would cr eate serious economic or social difficulties. 
3. The Commission may, in accordance with the reg ulatory procedure referred to in 
Article  184(2), adopt measures for the implementation of paragraphs  1 and  2. 
 
Ø new 
4. In certain cases the customs authorities shal l refrain from charging credit interest in 
cases other than those refe rred to in paragraph 3. 
 
Ð 450/2008 
Article 10178  
Enforcement of payment and arrears 
1. Where the amount of import or export duty payable has not been  paid within the 
prescribed period, the customs authorities shall secure pa yment of that amount by all 
means available to them under the la w of the Member State concerned. 
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down measures in respect of s ecuring payment from guarantors within the 
framework of  a special procedure, shall be adopted  in accordance with the regulatory 
procedure with scrutiny referred to in Article  184(4).  
2. Interest on arrears shall be  charged on the amount of import or export duty from the 
date of expiry of the prescribed period until the date of payment. 
 
Ð 450/2008 (adapted) 
Ö new 
⌦ For a Member State whose currency is the euro, ⌫ tThe rate of interest on arrears shall 
be ⌦ equal to ⌫ the interest rate applied by  ⌦ as published in the Official Journal of the 
European Union,  C series, which ⌫ the European Central Bank ⌦ applied ⌫ to its most 
recent  main refinancing operations  carried out before  ⌦ , on ⌫ the first calendar  day of the 
half-year Ö month  ⌦ in which the due date fell, increased by ⌫ in question (the 
reference rate), plus  two percentage points. 
For a Member State which  ⌦ whose currency ⌫ is not participating in the third stage of 
economic and monetary union  ⌦ the euro, ⌫ the reference  rate referred to above  ⌦ of 
interest on arears ⌫ shall be ⌦ equal to ⌫ the equivalent  rate set by its national central 
 
EN 108   EN bank . In that case, the reference rate in force  ⌦ applied ⌫ on the first calendar  day of the 
half-year Ö month  in question Ö by the Central Bank for its main refinancing operations, 
increased by two percentage point s, or, for a Member State for which the Central Bank rate is 
not available, the most equivalent rate applie d on the first day of the month in question on the 
Member State's money market, in creased by two percentage points  shall apply for the 
following six months . 
 
Ð 450/2008 
Ö new 
3. Where a customs debt has been notif ied pursuant to Article 90(3)67(3) , interest on 
arrears shall be charged over and above th e amount of import or export duty, from 
the date on which the customs debt was in curred until the date of its notification,.  
Ö except where goods were released on the basis of a customs declaration lodged in 
accordance with Articles 143, 154 or 156 . 
 
Ð 450/2008 
The rate of interest on arrears shall be set in accordance with paragraph 2. 
4. The customs authorities may refrain from charging interest on arrears where it is 
established, on the basis of a documented asse ssment of the situation of the debtor, 
that to charge it would create seri ous economic or social difficulties. 
 
Ð 450/2008 (adapted) 
Ö new 
5. The measu res designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying down the  Ö In certain  cases, in terms of time and 
amounts, in which  the customs authorities may waive the collection of  Ö shall 
refrain from charging  interest on arrears Ö in cases other than those referred to in 
paragraph 4  , shall be adopted in accordance w ith the regulatory procedure with 
scrutiny referred to in Article  184(4). 
 
EN 109   EN Section  3  
Repayment and remission  of the amount of import or export duty   
 
Ø new 
Article 102 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying:  
(a) the rules for the suspension of the time-lim it for payment of the amount of import or 
export duty corresponding to a customs debt  referred to in Article 96(3) and the 
period of suspension;  
(b) the cases where the obligation to charge credit  interest is waived in accordance with 
Article 100(4); 
(c) the cases where the obligation to charge in terest on arrears is waived in accordance 
with Article 101(5). 
 
Ð 450/2008 (adapted) 
Ö new 
SECTION 3 
REPAYMENT AND REMISSION  
Article 10379  
⌦ General provisions ⌫ 
1. Subject to the conditions laid  down in this Section, amount s of import or export duty 
shall, provided that the amount to be repaid or remitted Ö equals or  exceeds a 
certain amount, be repaid or remitted on the following grounds: 
 
Ð 450/2008 
(a) overcharged amounts of import or export duty; 
(b) defective goods or goods not complyi ng with the terms of the contract; 
(c) error by the competent authorities; 
(d) equity. 
 
EN 110   EN  
Ð 450/2008 (adapted) 
In additio n, Ww here an amount of import or export dut y has been paid and the corresponding 
customs declaration is invalidated  in accordance with Article 150114 , that amount shall be 
repaid. 
 
Ø new 
2. In certain cases where the competent author ity considers that repayment or remission 
should be granted, that authority shall transmit the case to the Commission for 
decision. 
 
Ð 450/2008 
32 Subject to the rules of competence for a decision, where the customs authorities 
themselves discover within the periods  referred to in Article 108(1)84(1)  that an 
amount of import or export duty is repayable or remi ssible pursuant to Articles 
104,106 or 10780, 82 or  83, they shall repay or remit on their own initiative. 
4.3. No repayment or remission shall be granted when the situation which led to the 
notification of the customs debt re sults from deception by the debtor. 
54. Repayment shall not give rise  to the payment of interest by the customs authorities 
concerned. 
However, interest shall be paid where a de cision granting repaymen t is not implemented 
within three months of the date on which that  decision was taken, unles s the failure to meet 
the deadline was outside the contro l of the customs authorities. 
In such cases, the interest shall be paid from the date of expiry of the three-month period until 
the date of repayment. The rate of interest shall be established in accordance with Article 
10077 . 
65. Where the competent authority has granted repayment or remission in error, the 
original customs debt shall be reinstated insofar as it is not time-barred under Article 
91.68.  
 
Ð 450/2008 (adapted) 
In such cases, any interest paid under the second subparagraph of paragraph 54  must  
⌦ shall ⌫ be reimbursed. 
 
EN 111   EN Article 1048 0 
Repayment and remission of  Oovercharged amounts of import or export duty  
An amount of import or export duty shall be repaid or remitted insofar as the amount 
corresponding to the customs de bt initially notified exceeds the amount payable, or the 
customs debt was notified to the debtor contra ry to points (c) or (d ) of Article 90(1)67(1) . 
 
Ð 450/2008 
Article 1058 1 
Defective goods or goods not complyi ng with the terms of the contract 
1. An amount of import duty shall be repaid or remitted if the notification of the 
customs debt relates to goods which have b een rejected by the importer because, at 
the time of release, they were defective or did not comply with the terms of the contract on the basis of which they were imported. 
Defective goods shall be deemed to incl ude goods damaged before their release. 
 
Ð 450/2008 (adapted) 
2. Repayment or remission of import duties  shall be granted provided the goods have 
not been used, except for such initial use as may have been necessary to establish 
that they were defective or did not comp ly with the terms of the contract and 
provided they are exported from  ⌦ brought out of ⌫ the customs territory of the 
⌦ Union ⌫ . Co mmunity  
3. Instead of being export ed, ⌦ brought out of the customs territory of the Union ⌫ , 
at the request  ⌦ and upon application by ⌫ of the person concerned, the customs 
authorities shall permit  ⌦ authorise that ⌫ the goods to be placed under the inward 
-processing procedure, including for destructi on, or the external transit, the customs 
warehousing or the free - zone procedure. 
Article 1068 2 
Repayment or remi ssion on account of  Eerror by the competent authorities 
1. In situations  ⌦ cases ⌫ other than those referred to in the second subparagraph of 
Article 103(1)79(1)  and in Articles 104,105 and 10780, 81 and  83, an amount of 
import or export duty shall be repaid or remitted where, as a result of an error on the part of the competent authorities, the amount corresponding to the customs debt 
initially notified was lower than the amount payable, provi ded the following 
conditions are met: 
 
EN 112   EN  
Ð 450/2008 
(a) the debtor could not reasonably have detected that error; 
(b) the debtor was acting in good faith. 
 
Ð 450/2008 (adapted) 
2. Where the preferential treatment of the goods  is granted on the basis of a system of 
administrative cooperation involving the author ities of a country or territory outside 
the customs territory of the ⌦ Union ⌫ Community , the issue of a certificate by 
those authorities, should it prove to be incorr ect, shall constitute an error which could 
not reasonably have been detected wi thin the meaning of paragraph 1(a). 
 
Ð 450/2008 
The issue of an incorrect certificate shall not, however, constitute an error where the 
certificate is based on an incorr ect account of the facts provide d by the exporter, except where 
it is evident that the i ssuing authorities were aware or s hould have been aware that the goods 
did not satisfy the conditions laid down for entitlement to the pref erential treatment. 
The debtor shall be considered  to be in good faith if he can demonstrate that, during the 
period of the trading operations concerned, he has taken due ca re to ensure that all the 
conditions for the preferential treatment have been fulfilled. 
The debtor may not rely on a plea of good faith  if the Commission has published a notice in 
the Official Journal of the European Union  stating that there are grounds for doubt 
concerning the proper application of the prefer ential arrangements by th e beneficiary country 
or territory. 
 
Ð 450/2008 (adapted) 
Article 1078 3 
Repayment and  remission in  Eequity 
In situations  ⌦ cases ⌫ other than those refe rred to in the second s ubparagraph of Article 
103(1)79(1)  and in Articles 104,105 and 10680, 81 and  82, an amount of import or export 
duty shall be repaid or remitted in the interest  of equity where a customs debt is incurred 
under special circumstances in which no deception or obvious negligence may be attributed to the debtor. 
 
EN 113   EN  
Ð 450/2008 
Article 1088 4 
Procedure for repayment and remission 
1. Applications for repayment or remission in accordance with Article 10379  shall be 
submitted to the appropriate customs office within the following periods: 
 
Ð 450/2008 (adapted) 
(a) in the case of overcharged duties , ⌦ amounts of import or export duty, ⌫ error by 
the competent authorities or equity, within three years of the date  of notification of 
the customs debt; 
 
Ð 450/2008 
(b) in the case of defective goods or goods not  complying with the terms of the contract, 
within one year of the date of notification of the customs debt; 
(c) in the case of invalidation of a customs decl aration, within the period specified in the 
rules applicable to invalidation. 
The period specified in points (a ) and (b) of the first subpara graph shall be extended where 
the applicant provides evidence that he was pr evented from submitting his application within 
the prescribed period as a result of unforeseeable circumstances or force majeure . 
 
Ð 450/2008 (adapted) 
2. Where an appeal has been lodged under Article 3723  against the notification of the 
customs debt, the relevant period specified in the first subparagraph of paragraph 1 
of this Article  shall be suspended, from the date on which the appeal is lodged, for 
the duration of the appeal proceedings. 
 
Ø new 
3. In certain cases where a customs author ity grants repayment or remission in 
accordance with Articles 106 and 107, the Me mber State concerned shall inform the 
Commission thereof. 
 
EN 114   EN  
Ð 450/2008 (adapted) 
Ö new 
Article 1098 5 
Implementing measures  ⌦ Delegation of power ⌫ 
The Commission shall,  Ö be empowered to adopt delegated acts  in accordance with 
Ö Article 243, specifying:  the regulatory procedure referred to in Article  184(2), adopt 
measures for the implementation of this Secti on. Those measures shall lay down, in particular, 
the cases in which the Commission shall, in accordance with the management procedure  
referred to in Article  184(3), decide whether remission or repayment of an amount of import 
or export duty is justified.  
 
Ø new 
(a) the rules on the procedure for repayment and remission, including the specification 
of the amount referred in Article 103(1), the content of the app lication for repayment 
or remission and the formalities to be completed, where necessary, before the amount 
of duty concerned is actually repaid or remitted; 
(b) the rules on the procedure for the competen t authority to transmit the file to the 
Commission; 
(c) the competent authorities responsible for an  error referred to in Article 106;  
(d) the special circumstances referred to in Article 107;  
(e) the rules on the procedure for informing the Commission and the information to be 
provided to the Commission in accordance with Article 108(3). 
Article 110 
Conferral of implementing powers 
The Commission shall adopt the decision referred  to in Article 103(2) by implementing acts. 
Those implementing acts shall be adopted in accordance with the advisory procedure referred 
to in Article 244(2).  
On imperative grounds of urgency relating to su ch decision, duly justified by the right for the 
applicant to rapidly be notifie d of it, the Commission shall adopt immediately applicable 
implementing acts in accordance with the pr ocedure referred to in Article 244(3).  
Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 
 
EN 115   EN  
Ð 450/2008 (adapted) 
CHAPTER 4 
Extinguishment of a  customs debt 
Article 1118 6 
Extinguishment 
1. Without prejudice to Article  68 and  the provisions in force relating to non-recovery 
of the amount of import or export duty co rresponding to a customs debt in the event 
of the judicially established insolvency of the debtor, a customs debt on importation 
or exportation shall be extinguished  in any of the following ways: 
 
Ø new 
(a) where the debtor can no longer be notified of the customs debt, in accordance with 
Article 91; 
 
Ð 450/2008  
(b)(a)  by payment of the amount of import or export duty; 
(c)(b)  subject to paragraph 54 , by remission of the amount of import or export duty; 
 
Ð 450/2008 (adapted) 
(d)(c)  where, in respect of goods declared for a customs procedure enta iling the obligation 
to pay duties , ⌦ import or export duty, ⌫ the customs declaration is invalidated; 
(e)(d)  where goods liable to im port or export duties  ⌦ duty ⌫ are confiscated;  
(e) where goods liable  to import  or export duties are  seized and simultaneously or 
subsequently confiscated; 
(f) where goods liable to  import and export duties  ⌦ duty ⌫ are destroyed under 
customs supervision or abandoned to the State; 
 
Ð 450/2008 
(g) where the disappearance of the goods or  the non-fulfilment of obligations arising 
from the customs legislation results from the total destruction or irretrievable loss of 
 
EN 116   EN those goods as a result of the actual nature of the goods or unforeseeable 
circumstances or force majeure , or as a consequence of instruction by the customs 
authorities; for the purpose of this point, goods  shall be considered as irretrievably 
lost when they have been rendered unusable by any person; 
(h) where the customs debt was incurred pursuant to Article 6746  or 7049  and where the 
following conditions are fulfilled: 
(i) the failure which led to the incurrence of a customs debt had no significant effect 
on the correct operation of the customs pro cedure concerned and did not constitute 
an attempt at deception; 
(ii) all of the formalities necessary to  regularise the situation of the goods are 
subsequently carried out; 
(i) where goods released for free circulation dut y-free, or at a redu ced rate of import 
duty by virtue of their end-use, have been exported with the permission of the customs authorities; 
(j) where it was incurred pursuant to Article 6645
 and where the formalities carried out 
in order to enable the prefer ential tariff treatment referred to in that Article to be 
granted are cancelled; 
 
Ð 450/2008 (adapted) 
(k) where, subject to paragraph 6  5 of this Article , the customs debt was incurred 
pursuant to Article 46 67 and evidence is provided to the satisfaction of the customs 
authorities that the goods have not been used or consumed and have been exported 
from  ⌦ brought out of ⌫ the customs territory of the ⌦ Union ⌫ Community . 
2. In the event of confiscation,  ⌦ cases ⌫ as referred to in  paragraph 1(e)(d) , the 
customs debt shall, nevertheless, for the purposes of penalties applicable to customs offences, be deemed not to have been extinguished where, under the law of a Member State, customs duties
 ⌦ import or export duty ⌫ or the existence of a 
customs debt provide the basis for determining penalties. 
3. Where, in accordance with paragraph 1(g), a customs debt is extinguished in respect 
of goods released for free circulation duty-fr ee or at a reduced rate of import duty on 
account of their end-use, any scrap or wast e resulting from their destruction shall be 
deemed to be non -Community  ⌦ non-Union ⌫ goods.  
 
Ø new 
4. The provisions of the customs legislation in  force pertaining to standard rates for 
irretrievable loss due to the nature of goods  shall apply where the person concerned 
fails to show that the real loss exceeds that calculated by application of the standard 
rate for the goods in question. 
 
EN 117   EN  
Ð 450/2008 
54 Where several persons are liable for paym ent of the amount of import or export duty 
corresponding to the customs debt and remission is grante d, the customs debt shall 
be extinguished only in respect of the pe rson or persons to whom the remission is 
granted. 
65 In the case referred to in paragraph 1(k), the customs de bt shall not be extinguished 
in respect of any person or persons who attempted deception. 
76 Where the customs debt was incurred pursuant to Article 6746 , it shall be 
extinguished with regard to the person w hose behaviour did not involve any attempt 
at deception and who contribute d to the fight against fraud. 
7 The Commission may, in accordance with th e regulatory procedur e referred to in 
Article  184(2), adopt measures for the impleme ntation of this Article.  
 
Ø new 
Article 112 
Application of penalties 
Where the customs debt is extinguished on the basis of Articl e 111(1)(h), Member 
States shall not be precluded from the appl ication of penalties for failure to comply 
with customs legislation. 
Article 113 
Delegation of power 
The Commission shall be empowered to adopt  delegated acts in accordance with 
Article 243, specifying the list  of failures with no signifi cant effect on the correct 
operation of the customs procedure conc erned, supplementing the provisions of 
Article 111(1)(h)(i). 
 
EN 118   EN  
Ð 450/2008 (adapted) 
TITLE  IV 
GOODS  BROUGHT  INTO  THE  CUSTOMS  TERRITORY  OF THE  
⌦ UNION ⌫ COMMUNITY  
CHAPTER 1 
Entry summary declaration 
Article 1148 7 
Oblig ation to lodge  ⌦ Lodging of ⌫ an entry summary declaration  
1. Goods brought into the customs territory of the ⌦ Union ⌫ Community  shall be 
covered by an entry summary declaration, .with the exception o f means of transport 
temporarily imported and  
 
Ø new 
2. The obligation referred to in paragraph 1 shall be waived: 
(a) for means of transport and containe rs placed under the temporary admission 
procedure; 
 
Ð 450/2008 (adapted) 
⌦ (b) for ⌫ means of transport and the goods ca rried thereon only passing through the 
territorial waters or the airspace of  the customs territory of the Community  
⌦ Union ⌫ without a stop with in that territory;.  
 
Ø new 
(c) in other cases where duly justified by the type of traffic or re quired by international 
agreements. 
 
Ð 450/2008 (adapted) 
Ö new 
23. Except where otherwise specified in the customs legislation,  an ⌦ The ⌫ entry 
summary declaration shall be lodged ⌦ by the person responsible ⌫ at the 
 
EN 119   EN competent customs office Ö within a specific time-limit,  before the goods are 
brought into the customs te rritory of the Community  ⌦ Union ⌫ . 
 
Ø new 
4. Commercial, port or transport informa tion may be used as an entry summary 
declaration provided it contains the necessary  particulars for such declaration and is 
available within a specific time-limit, be fore the goods are brought into the customs 
territory of the Union. 
 
Ð 450/2008 (adapted) 
5. Customs authorities may accept, instead of the lodging of the entry summary 
declaration, the lodging of a no tification and access to the ⌦ particulars of an ⌫ 
entry summary declaration data  in the economic operato r’s computer system. 
 
Ð 450/2008 
5. The measures designed to amend non -essential elements o f this Regulation, by 
supplementing it, laying down the following:  
 (a) the cases, other than thos e referred to in paragraph  1 of this Article, in which the 
requirement for an entry summar y declaration may be waived or adapted and the conditions 
under whic h it may be so waived or adapted;  
 (b) the deadline by which the entry summary declaration is to be lodged or made 
available before the goods are brought into  the customs territory of the Community;  
 (c) the rules for exceptions fr om and variations to the deadline referred to in point  (b); 
 (d) the rules for determining the competent customs office at which the entry summary 
declaration is to be lodged or made av ailable and where risk analysis and risk -based entry 
controls are to be carried out,  
shall be ad opted in accordance with the regulatory  procedure with scru tiny referred to in 
Article  184(4).  
In adopting those measures, account shall be taken of the following:  
 (a) special circumstances;  
 (b) the application of those m easures to certain types of goods  traffic, modes of 
transport or economic operators;  
 (c) international agreements which provi de for special security arrangements.  
 
EN 120   EN  
Ø new 
Article 115 
Risk analysis 
The customs office referred to in Article 114(3) shall, within a specific time-limit, carry out 
risk analysis, primarily for safety and security  purposes, on the basi s of the entry summary 
declaration and take the necessary measures based on the results of that risk analysis. 
 
Ð 450/2008 
Article 88 
Lodgement and respon sible person  
1. The  entry summar y declaration shall be lodged usin g an electronic data -processing 
technique. Commercial, port or transport inform ation may be used prov ided it contains the 
necessary particulars for an entry summary declaration.  
Customs auth orities may, in exceptional circumstances, accept paper -based entry summary 
declarations, provided that they apply the same level of risk management  as that applied to 
entry summary declarations ma de using an electronic data -processing technique and that t he 
requirements for the exchange of such data  with other customs offices can be met.  
2. The entry summary declaration shall be lodged  by the person who brings the goods into the 
customs territory of the Community or who assumes responsibility for the carri age of the 
goods into that territory.  
3. Notwithstanding the obligations of the person referred to in paragraph  2, the entry summary 
declaration may be lodged instead  by one of the following persons:  
 (a) the importer or consign ee or other person in whose name or on whose behalf the 
person referred to in paragraph  2 acts;  
 (b) any person who is able to present the goods  in question or to have them presented 
to the competent customs authority.  
4. Where the entry summary declaration is lodged by a person othe r than the operator of the 
means of transport by which the goods are broug ht on to Community customs territory, that 
operator shall lodge with the appr opriate customs office a notificati on of arrival in the form of 
a manifest, a dispatch note or a load she et containing the information required in order to 
enable all the goods transported which are to be  covered by an entry su mmary declaration to 
be identified.  
The Commission shall, in accordance with th e regulatory procedure referred to in 
Article  184(2), a dopt measures stipulating the info rmation which must appear on the 
notification of arrival.  
 
EN 121   EN Paragraph  1 shall apply, mutatis mutandis , to the notification of arrival mentioned in the first 
subparagraph of this paragraph.  
 
Ð 450/2008 (adapted) 
Article 89 116 
Amendment ⌦ and expiry ⌫ of ⌦ an ⌫ entry summary declaration 
1. The person who lodges the entry summary declaration shall, at his request, be 
permitted  ⌦ declarant may, upon application, be authorised ⌫ to amend one or 
more particulars of that  ⌦ the entry summary ⌫ declaration af ter it has been 
lodged. 
 
Ð 450/2008 
However, no such amendment sh all be possible after any of the following events:  
 (a) the customs authorities have informed  the person who lodged the entry summary 
declaration that they intend to examine the goods;  
 (b) the customs authorities have establis hed that the particul ars in question are 
incorrect;  
 (c) the customs authorities have allowed the removal of the goods from the place 
where they were presented.  
2. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying dow n exceptions to paragraph  1(c) of this Articl e, defining, in 
particular, the following:  
 (a) criteria for establishing grounds  for amendments after removal;  
 (b) the data elements which may be amended;  
 (c) the time limit after removal within which amendment may be permitted,  
shall be adopted in acco rdance with the regulatory procedure with scrutiny referred to in 
Article  184(4).  
 
Ø new 
2. The entry summary declaration shall be deem ed not to have been lodged when the 
goods declared have not been brought into the customs territory of the Union within 
a specific time-limit after the declaration has been lodged. 
 
EN 122   EN  
Ð 450/2008 (adapted) 
Article 90 117  
Customs declaration replaci ng entry summary declaration 
The competent customs office may waive the l odging of an entry summary declaration in 
respect of goods for which, prior to the expi ry of the deadline referred to in point  (b) of the 
first subparagraph of Article  87(3)  ⌦ time-limit for lodging that declaration, ⌫ a customs 
declaration is lodged. In that case, the customs d eclaration shall contain at  least the particulars 
necessary for the entry summary declaration. Un til such time as the customs declaration is 
accepted in accordance with Article 148112 , it shall have the status of an entry summary 
declaration. 
 
Ø new 
Article 118 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the rules on the procedure for lodging  an entry summary declaration; 
(b) the time-limit within which risk analysis is to be carried out and the necessary 
measures to be taken, in accordance with Article 115; 
(c) the rules on the procedure for amending the en try summary declaration, as referred to 
in Article 116(1);  
(d) the time-limit referred to in Article 116(2), within which an entry summary 
declaration, is deemed not to have been lodged. 
 
EN 123   EN  
Ð 450/2008 (adapted) 
Ö new 
CHAPTER  2 
ARRIVAL OF GOODS  
SECTION 1 
ENTRY OF GOODS INTO THE CUSTOMS TERRITORY OF THE ⌦ UNION  ⌫ 
COMMUNITY  
 
Ø new  
Article 119 
Notification of arrival of a sea- going vessel or of an aircraft 
1. The operator of a sea-going vesse l or of an aircraft entering the customs territory of 
the Union shall notify the arrival to the cust oms office of first entry upon arrival of 
the means of transport. 
Where information on arrival of a sea-going vessel or  of an aircraft is av ailable to the customs 
authorities they may waive the notification referred to  in the first subparagraph. 
2. Port or airport systems or other available methods of in formation shall be used to 
notify the arrival of the means of tran sport where acceptable to the customs 
authorities. 
 
Ð 450/2008 (adapted) 
Article 120 91   
Customs supervision  
1. Goods brought into the customs territory  of the Community  ⌦ Union ⌫ shall, from 
the time of their entry, be subject to cu stoms supervision and may be subject to 
customs controls. Where applicable, they sh all be subject to such prohibitions and 
restrictions as are ju stified on grounds of, inter alia, public mora lity, public policy or 
public security, the protection of the health and life of humans, animals or plants, the 
protection of the environment,  the protection of national treasures possessing artistic, 
historic or archaeological value and th e protection of indus trial or commercial 
property, including controls on  drug precursors, goods infr inging certain intellectual 
property rights and cash entering the Community , as well as to the implementation of 
fishery conservation and management meas ures and of commerc ial policy measures. 
 
EN 124   EN  
Ð 450/2008 
They shall remain under such supervision for as long as is necessary to determine their 
customs status and shall not be removed ther efrom without the permission of the customs 
authorities. 
 
Ð 450/2008 (adapted) 
Without prejudice to Article 21816 6, Community  ⌦ Union ⌫ goods shall not be subject to 
customs supervision once their cu stoms status is established. 
Non-Commun ity ⌦ Non-Union ⌫ goods shall remain under customs supervision until their 
customs status is changed, or they are re -exported  ⌦ brought out of the customs territory of 
the Union ⌫ or destroyed. 
 
Ð 450/2008 
2. The holder of goods under customs supervis ion may, with the permission of the 
customs authorities, at any time examine the goods or take samples, in particular in 
order to determine their tariff classifi cation, customs value or customs status. 
 
Ð 450/2008 (adapted) 
Article121  92 
Conveyance to the appropriate place 
1. The person who brings goods into  the customs territory of the ⌦ Union ⌫ 
Community  shall convey them without delay, by the route specified by the customs 
authorities and in accordance w ith their instructi ons, if any, to the customs office 
designated by the customs authorities, or to any other place de signated or approved 
by those authorities, or into a free zone. 
2. Goods brought into a free zone shall be brought into that free zone directly, either by 
sea or air or, if by land, wit hout passing through another part  of the customs territory 
of the ⌦ Union ⌫ Community , where the free zone adjoins the land frontier 
between a Member State and a third country. 
 
Ð 450/2008 
The goods shall be presented to the custom s authorities in accordance with Article  95. 
 
EN 125   EN  
Ð 450/2008 (adapted) 
32. Any person who assumes responsibility fo r the carriage of goods after they have 
been brought into the customs territory of the Community  ⌦ Union ⌫ shall 
become responsible for compliance with the obligation laid down in paragraphs  1 
and 2 . 
43. Goods which, although still outside the customs territory of the ⌦ Union ⌫ 
Community , may be subject to customs controls by the customs authority of a 
Member State as a result of an agreement concluded with the relevant country or 
territory outside the customs territory of the ⌦ Union ⌫ Community , shall be 
treated in the same way as goods brought into the cu stoms territory of the 
⌦ Union ⌫ Community . 
54. Paragraphs  1 and 2  shall not preclude application of any  special ⌦ rules ⌫ 
provisions  with respect to ⌦ goods transported within fron tier zones or in pipelines 
and wires as well as for traffic of negligible economic importance such as ⌫ letters, 
postcards and printed matter and their electr onic equivalents held on other media or 
to goods carried by travellers , goods transported within fron tier zones or in pipelines 
and wires as well as any other tra ffic of negligible economic importance,  provided 
that customs supervision and customs control possibilities are not thereby 
jeopardised. 
65. Paragraph 1 shall not apply to means of  transport and goods carried thereon only 
passing through the territorial waters or the airspace of the customs territory of the 
Community  ⌦ Union ⌫ without a stop with in that territory. 
Article 1229 3 
Intra -Community  ⌦ Intra-Union ⌫ air and sea services 
1. Articles 114 to 119, 121 (1) and 123 to 12687 to  90, 92(1) and  94 to  97 shall not 
apply to goods which have temporarily left the customs territory of the ⌦ Union ⌫ 
Community  while moving between two points in that territory by sea or air, provided 
that carriage has been effected by a direct route and by an air or regular  shipping 
service without a stop outside the customs territory of the ⌦ Union ⌫ Community . 
 
Ð 450/2008 
2. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying  down special provisions for air and regular shipping 
services, shall be adopted in accordance with  the regulatory procedure with scrutiny 
referred to in Article  184(4).  
 
EN 126   EN  
Ø new 
2. In certain cases the customs authorities shall authorise shippi ng services for the 
purposes of paragraph 1 and of Article 132(2). 
 
Ð 450/2008 
Article 12394  
Conveyance under special circumstances 
1. Where, by reason of unforeseeable circumstances or force majeure , the obligation 
laid down in Article 121(1)9 2(1) cannot be complied wit h, the person bound by that 
obligation or any other person acting on that person’s behalf shall inform the customs 
authorities of the situati on without delay. Where the unforeseeable circumstances or 
force majeure  do not result in total loss of the goods, the customs authorities shall 
also be informed of their precise location. 
 
Ð 450/2008 (adapted) 
2. Where, by reason of unforeseeable circumstances or force majeure , a vessel or 
aircraft covered by Article 121(6)92(5)  is forced to put into port or to land 
temporarily in the customs territory of the Community  ⌦ Union ⌫ and the 
obligation laid down in Article 121(1)92(1)  cannot be complied with, the person who 
brought the vessel or aircraft into  the customs te rritory of the ⌦ Union ⌫ 
Community , or any other person acting on that person’s behalf, shall inform the 
customs authorities of the situation without delay. 
 
Ð 450/2008 
3. The customs authorities shall determine the measures to be take n in order to permit 
customs supervision of the goods referred to  in paragraph 1, or of the vessel or 
aircraft and any goods thereon in the circumstances specified in paragraph 2, and to 
ensure, where appropriate, that they are subsequently conveyed to a customs office or other place designated or approved by the authorities. 
 
EN 127   EN SECTION 2 
PRESENTATION , UNLOADING AND EXAMINATION OF GOODS  
Article 1249 5 
Presentation of goods to customs 
 
Ð 450/2008 (adapted) 
1. Goods brought into the customs territory of the ⌦ Union ⌫ Community  shall be 
presented to customs immediately upon their arrival at the designa ted customs office 
or any other place designated  or approved by the customs au thorities or in the free 
zone by one of the following persons: 
(a) the person who brought the goods into  the customs territory of the ⌦ Union ⌫ 
Community ; 
 
Ð 450/2008 
(b) the person in whose name or on whose beha lf the person who brought the goods into 
that territory acts; 
 
Ð 450/2008 (adapted) 
(c) the person who assumed responsibility for carriage of th e goods after they were 
brought into the custom s territory of the ⌦ Union ⌫ Community . 
 
Ð 450/2008 
2. Notwithstanding the obligations of the pers on described in para graph 1, presentation 
of the goods may be effected inst ead by one of the following persons: 
(a) any person who immediately places th e goods under a customs procedure; 
(b) the holder of an authorisation for the operation of storage facilities or any person 
who carries out an ac tivity in a free zone. 
 
EN 128   EN  
Ð 450/2008 
Ö new 
3. The person presenting the goods shall make a reference to the entry summary 
declaration or customs declaration which has been lodged in respect of the goods Ö , 
except where the lodging of such  declaration is not required  . 
 
Ø new 
4. Where non-Union goods presented to customs are not covered by an entry summary 
declaration, and except where the lodging of  such declaration is not required, the 
holder of the goods shall lodge such a declar ation or a customs declaration replacing 
it immediately. 
 
Ð 450/2008 (adapted) 
5.4. Paragraph 1 shall not preclude application of any  special ⌦ rules ⌫ provisions  
with respect to ⌦ goods transported within  frontier zones or in  pipelines and wires 
as well as for traffic of negligible economic importance such as ⌫ letters, postcards 
and printed matter and their electronic equi valents held on other media or to goods 
carried by travellers, goods transported with in frontier zones or in pipelines and 
wires as well as any other traffic of negligible economic importance,  provided that 
customs supervision and customs control possibilities are not thereby jeopardised. 
 
Ø new 
6. Goods presented to customs shall not be removed from the place where they have 
been presented without the permi ssion of the customs authorities. 
 
Ð 450/2008 (adapted) 
Article 1259 6 
Unloading and examination of goods 
1. Goods shall be unloaded or trans-shipped fr om the means of transport carrying them 
solely with the permission  ⌦ authorisation ⌫ of the customs authorities in places 
designated or approved by those authorities. 
However, such permission  ⌦ authorisation ⌫ shall not be required  in the event of an 
imminent danger necessitating the immediate unloa ding of all or part of the goods. In that 
case, the customs authorities shall immediately be informed accordingly. 
 
EN 129   EN  
Ð 450/2008 
2. The customs authorities may at any time require goods to be unloaded and unpacked 
for the purpose of examining them, taking samples or examining the means of transport carrying them. 
3. Goods presented to customs shall not be removed from the place where they have been 
presented without the permission of the customs authorities.  
SECTION 3 
FORMALITIES AFTER PRESENTATION  
 
Ð 450/2008 (adapted) 
Ö new 
Article 1269 7 
Obligation to place non -Community  ⌦ non-Union ⌫ goods under a customs procedure 
1. Without prejudice to Articles 167,168 and 169 125 to  127, non -Community  ⌦ non-
Union ⌫ goods presented to customs shall be placed under a customs procedure. 
 
Ð 450/2008 
2. Except as otherwise provided, the declaran t shall be free to choose the customs 
procedure under which he wishes to pl ace the goods, under the conditions for that 
procedure, irrespective of their nature or  quantity, or their country of origin, 
consignment or destination. 
 
Ð 450/2008  
Article 98 
Goods deemed to be placed in temporary storage  
1. Except where goods are immediately pla ced under a customs procedure for which a 
customs declaration has been accepted, or have been placed in a free zone, non -
Community goods presented to customs shal l be deemed to have been placed under 
temporary storage, in accordance with Article  151. 
2. Without prejudice to the obligation laid down in Article  87(2) and the exceptions or 
waiver provided for by the measures adopted under Article  87(3), where it is found 
that non -Community goods presented to custom s are not covered by an entry 
 
EN 130   EN summary declarat ion, the holder of the goods shall lodge such a declaration 
immediately.  
SECTION 4 
GOODS MOVED UNDER A TRANSIT PROCEDURE  
 
Ð 450/2008 (adapted) 
Ö new 
Article 12799  
Waiver for goods arriving under transit 
Article 121(2) to (6)  92, with the exception of the fi rst subparagraph of paragraph  1 thereof, 
and Articles 95 to  98 124, 125, 126  Ö and 203  shall not apply when goods already under a 
transit procedure are brought into  the customs territory of the ⌦ Union. ⌫ Community.  
Article 12810 0 
Provisions applicable to non -Community goods after a transit procedure has ended  
⌦ Non-Union goods not presen ted immediately upon arrival ⌫ 
Articles 125, 126 and 2039 6, 97 and  98 shall apply to ⌦ non-Union ⌫ non -Community  
goods moving under a transit procedure, once such  goods have been presented to the customs 
office of destination in th e customs territory of the ⌦ Union ⌫ Community , in accordance 
with the rules governing ⌦ the ⌫ transit ⌦ procedure ⌫ . 
 
Ø new 
Article 129 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the rules on the notifica tion of arrival referred to in Article 119; 
(b) special rules for the entry into the customs territory of the Union and the presentation 
to customs of goods in accordance with Articles 121(5) and 124(5); 
(c) the rules for the granting of the authoris ation referred to in Article 122(2). 
 
EN 131   EN  
Ð 450/2008  
TITLE  V 
GENERAL  RULES  ON  CUSTOMS  STATUS,  PLACING  GOODS  UNDER  
A CUSTOMS  PROCEDURE,  VERIFICATION,  RELEASE  AND  
DISPOSAL  OF GOODS 
CHAPTER 1 
Customs status of goods 
 
Ð 450/2008 (adapted) 
Article 13010 1 
Presumption of customs status of  ⌦ Union ⌫ Community  goods 
1. Without prejudice to Article  161, Aall goods in the custom s territory of the 
⌦ Union ⌫ Community  shall be presumed to have the customs status of 
⌦ Union ⌫ Community  goods, unless it is establ ished that they are not 
⌦ Union ⌫ Community  goods. 
 
Ð 450/2008 
2. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying down:  
 
Ð 450/2008 (adapted) 
Ö new 
2. (a)  the ⌦ In certain ⌫ cases in which  the presumption re ferred to  ⌦ laid down ⌫ 
in paragraph 1 of this Article  does  ⌦ shall ⌫ not apply. ; 
 (b) the means by which  ⌦ and ⌫ the customs status of ⌦ Union ⌫ Community  
goods may  Ö shall  be ⌦ proven. ⌫ established ; 
 (c) the   
3. ⌦ In certain ⌫ cases in which  goods wholly obtained in the customs territory of 
the ⌦ Union ⌫ Community  do not have the customs status of ⌦ Union ⌫ 
Community  goods if they are obtained from goods placed under the external transit 
procedure, a storage procedure, the tem porary admission procedur e or the inward -
processing procedure.,  
 
EN 132   EN  
Ð 450/2008 
shall be adopted in accordance with the regu latory procedure with scrutiny referred to in 
Article  184(4).  
 
Ð 450/2008 (adapted) 
Article 13110 2 
Loss of customs status of  ⌦ Union ⌫ Community  goods  
Community  ⌦ Union ⌫ goods shall become non -Community  ⌦ non-Union ⌫ goods in 
the following cases: 
(a) where they are moved  ⌦ brought ⌫ out of the customs territory of the 
⌦ Union ⌫ Community , insofar as the rules on internal  transit or the measures laid 
down in accordance with Article 103 do not apply; 
 
Ð 450/2008 
(b) where they have been placed under the external transit procedure, a storage 
procedure or the inward - processing procedure, insofar as the customs legislation so 
allows; 
(c) where they have been placed under the end-use procedure and are either 
subsequently abandoned to the State, or are destroyed and waste remains; 
 
Ð 450/2008 (adapted) 
(d) where the declaration for release of goods  for free circulation is invalidated after 
release in accordance with measures adopted pursuant to  of the ⌦ goods ⌫ second 
subparagraph of Article  114(2) . 
Article 13210 3 
Community  ⌦ Union ⌫ goods leaving the customs territory ⌦ of the Union ⌫ 
temporarily 
 
Ø new 
1. In the cases referred to in Article 194(2 )(b) to (f), goods sha ll keep their customs 
status as Union goods only if that status is established under certain conditions and 
by means laid down in the customs legislation. 
 
EN 133   EN  
Ð 450/2008 (adapted) 
Ö new 
The measures designed to amend n on-essential elements of this  Regulation, by supplementing 
it, laying down the conditions under which Community   
⌦ 2. In certain cases Union ⌫ goods may move, without be ing subject to a customs 
procedure, from one point to another within the customs territory of the 
⌦ Union ⌫ Community  and temporarily out of that territory without alteration of 
their customs status, shall be adopted in  accordance with the regulatory procedure 
with scrutiny referred to in Article  184(4) . 
 
Ø new 
Article 133 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the cases where the presumption laid dow n in Article 130(1) does not apply; 
(b) the rules on the proof of cu stoms status of Union goods; 
(c) the cases where the goods referred to in Artic le 130(3) do not have the customs status 
of Union goods; 
(d) the cases where the customs status of goods  referred to in Article 132(2) is not 
altered. 
 
EN 134   EN  
Ð 450/2008  
CHAPTER 2 
Placing goods under a customs procedure 
SECTION 1 
GENERAL PROVISIONS  
 
Ð 450/2008 (adapted) 
Ö new 
Article 13410 4 
Customs declaration of goods and customs supervision of ⌦ Union ⌫ Community  goods 
1. All goods intended to be placed under a cust oms procedure, except for the free - zone 
procedure,  Ö and the temporary storage procedures,  shall be covered by a 
customs declaration appropriate for the particular procedure. 
 
Ø new 
2. In certain cases persons other than economic operato rs shall lodge a customs 
declaration using means other than el ectronic data-processing techniques. 
 
Ð 450/2008 (adapted) 
3.2. Community  ⌦ Union ⌫ goods declared for expo rt, internal Community  
⌦ Union ⌫ transit or outward processing shall be subject to customs supervision 
from the time of acceptance of the declara tion referred to in paragraph 1 until such 
time as they leave  ⌦ are brought out of ⌫ the customs territory of the Community  
⌦ Union ⌫ or are abandoned to the State or de stroyed or the customs declaration 
is invalidated. 
Article 13510 5 
Competent customs offices 
1. Except where Community  ⌦ Union ⌫ legislation provides otherwise, Member 
States shall determine the location and co mpetence of the various customs offices 
situated in their territory. 
 
EN 135   EN  
Ð 450/2008 
2. Member States shall ensure that official opening hours are fixed for those offices that 
are reasonable and appropriate, taking into a ccount the nature of the traffic and of the 
goods and the customs procedures under which they are to be placed, so that the flow of international traffic is ne ither hindered nor distorted. 
2. The Commission shall  in accordance with the regulato ry procedure referred to in 
Article  184(2), adopt measures defining the va rious roles and re sponsibilities of 
competent customs offi ces, and notably of the following   
(a) the customs offices of entry, import, export or exit;  
(b) the customs office s carrying out the formalities for th e placing of goods under a customs 
procedure .; 
(c) the customs offices granti ng authorisations and super vising customs procedures.  
 
Ø new 
Article 136 
Delegation of power 
The Commission shall be empowered to adopt de legated acts in accordance with Article 243, 
specifying: 
(a) the cases where the persons other than  economic operators lodge a customs 
declaration in accordance with Article 134(2) and the means to be used for that 
purpose; 
(b) the competent customs office for placing goods under a customs procedure  
Article 137 
Conferral of implementing powers 
The Commission shall adopt measur es on the official opening hours referred to in Article 
135(2) by means of implementing acts. Thos e implementing acts sh all be adopted in 
accordance with the examination proce dure referred to in Article 244(4). 
 
EN 136   EN  
Ð 450/2008 (adapted) 
Article 138 106   
Centralised clearance 
1. ⌦ The ⌫ cCustoms authorities may authorise a person to lodge, or make available,  
at the customs office respons ible for the place where he  is established a customs 
declaration for goods which are presented to  customs at another customs office. In 
such cases, the customs debt shall be deemed to be incurred at the customs office at which the customs declaration is  lodged or made available
. 
2. The customs office at which the customs d eclaration is lodged or made available  
shall carry out the formalities for the verification of the declaration,  ⌦ and ⌫ the 
recovery of the amount of import or expor t duty corresponding to  any customs debt 
and for granting release of the goods . 
3. The customs office at which the goods are presented shall, without prejudice to its 
own controls for security and safety purposes , carry out any examination justifiably 
requested by the customs office at  which the customs declaration ⌦ has been ⌫ is 
lodged or made available and shall allow release of the goods, taking into account 
information received from that office . 
 
Ø new 
Those customs offices shall exchange information necessary for the release of the 
goods. The customs office at which the goods ar e presented shall al low the release of 
the goods.  
 
Ð 450/2008 
4. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying down in particular , rules in respect of the following:  
 (a) the granting of the authoris ation referred to in paragraph  1; 
 (b) the cases in which re view of the authorisatio n is to be carried out;  
 (c) the conditions under which th e authorisation is granted;  
 (d) identification of the customs authority competent for the granting of the 
authorisation;  
 (e) consultation with and provision of inform ation to other customs authorities, where 
appropriate;  
 (f) the conditions under wh ich the authorisation may be suspended or revoked;  
 
EN 137   EN  (g) the specific role and responsibi lities of the competent customs offices involved, 
particularly in respect of the controls to be applied;  
 (h) the form of, and any time limit for, the completion of formalities,  
shall be adopted in accordance with th e regulatory procedure with scrutiny ref erred to in 
Article  184(4).  
Those measures shall take account of the following:  
– with regard to point  (c), where more than one Memb er State is involved, compliance 
by the applicant with the criteria laid down in Article  14 for the granting of the status 
of authorised economic operator,  
– with regard to point  (d), the place where the applicant’s main accounts for customs 
purposes are held or accessible, facilitating audit -based controls, and where at least 
part of the activities to be  covered by the authorisati on are to be carried out.  
 
Ø new 
Article 139 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the rules for the granting of the authoris ation referred to in Article 138(1); 
(b) the rules on the procedure on centralised clearance. 
 
Ð 450/2008 
Article 109  
Types of customs declaration  
1. The customs declaration shall be lodged using an electronic data -processing technique. The 
customs authorities may allow the cust oms declaration to take the form of an entry in the 
declarant’s records, provided that the customs authorities have access to those data in the 
declarant’s electronic system and that the requ irements for any necessary exchange of such 
data between customs offices are met.  
2. Where this is provided for in the customs legislation, the customs authorities may accept a 
paper -based customs declaration, or a customs decl aration made orally or by any other act 
whereby goods can be placed under a customs procedure.  
 
EN 138   EN  
Ð 450/2008 
3. The Commission  shall , in accordance with the regulatory procedure referred to in 
Article  184(2), adopt measures for the im plementation of this Article.   
 
Ð 450/2008 (adapted) 
SECTION 2 
STANDARD CUSTOMS DECLARATIONS  
Article 1401 08 
Content of a declaration and supporting documents  
1. ⌦ Standard ⌫Ccustoms declarations shall contain all the particulars necessary for 
application of the provisions governing th e customs procedure for which the goods 
are declared. Customs declarations  made using an electronic data -processing 
technique shall contain an electronic si gnature or other mean s of authentication. 
Paper -based declarations shall be signed.  
 
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The Commission shall, i n accordance with the regulatory procedure referred to in 
Article  184(2), adopt measures laying down the specifi cations to which customs declarations 
must correspond.  
 
Ð 450/2008 (adapted) 
Article 141  
 ⌦ Supporting documents ⌫ 
1.2. The supporting documents required for ⌦ the ⌫ application of the provisions 
governing the customs procedure for which the goods are declared shall be made 
available to the  ⌦ in the declarant's possession and at the disposal of the ⌫ 
customs authorities at the time when the ⌦ customs ⌫ declaration is lodged. 
 
Ð 450/2008 
3. When a customs declaration is lodged using an electronic data -processing  technique, the 
customs authorities may also allow supporting do cuments to be lodged using that technique. 
 
EN 139   EN Customs authorities may accept, instead of the lodging of those documents, access to the 
relevant data in the economic operator’s computer system.  
However, upon request by the declarant, the cu stoms authorities may allow those documents 
to be made available after release of the goods.  
 
Ø new 
2. Supporting documents shall be provided to the customs authorities where Union 
legislation so requires or where necessary for customs controls.  
3. In specific cases customs authorities may authorise economic operators to establish 
supporting documents. 
 
Ð 450/2008 
4. The Commission shall in accordance wi th the regulatory procedure refe rred to in 
Article  184(2), adopt measures for the implementation of paragraphs  2 and  3 of this Article.  
 
Ø new 
Article 142 
Delegation of power 
The Commission shall be empowered to adopt de legated acts in accordance with Article 243, 
specifying:  
(a) the rules on the procedure for lodging the sta ndard customs declaration referred to in 
Article 140;  
(b) the rules on the supporting documents referred to in Articles 141(1); 
(c) the rules for the granting of the authoris ation referred to in Article 141(3). 
 
EN 140   EN  
Ð 450/2008 (adapted) 
Ö new 
SECTION 3 
SIMPLIFIED CUSTOMS DECLARATIONS  
Article 1431 09 
Simplified declaration 
(1) The customs authorities shall, provi ded that the conditions of paragraphs  2 and  3 of 
this Article are fulfilled,  Ö may  authorise ⌦ a ⌫ any  person to have goods 
placed under a customs procedure on the ba sis of a simplified declaration which may 
omit certain of the particulars ⌦referred to in Article 140 ⌫ and ⌦ the ⌫ 
supporting documents referred to in Article 141108 . 
 
Ð 450/2008 
2. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, relating to the condit ions under which the aut horisation referred to 
in paragraph  1 of this Article is to be given, shall be adopted in accordance with the 
regulatory procedure with sc rutiny referred to in Article  184(4).  
3. The Commission may, in accordance with the regulatory  procedure referred to in 
Article  184(2), adopt measures concerning the sp ecifications to which the simplified 
declarations must correspond.  
 
Ð 450/2008 (adapted) 
Ö new 
Article 14411 0 
Supplementary declaration 
1. In the case of a simplified declar ation pursuant to Article 143109(1)  Ö or of an entry 
in the declarant’s records pursuant to Article 154  , the declarant shall furnish  
⌦ lodge ⌫ a supplementary declaration containing the further  particulars 
necessary to complete the customs declaration  for the customs procedure concerned 
Ö at the competent customs office within a specific time-limit . 
 
Ð 450/2008 
The supplementary declaration may be of a ge neral, periodic or recapitulative nature. 
 
EN 141   EN The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down exceptions to the first subparagra ph of this paragraph, shall be adopted in 
accordance with the regulatory procedure with sc rutiny referred to in Article  184(4).  
 
Ø new 
2. In certain cases the obligation to lodge a supplementary declaration shall be waived. 
 
Ð 450/2008 (adapted) 
Ö new 
3.2. The supplementary declaration and the  simplified declaration referred to in Article 
143109(1)  Ö or the entry in the declarant’s reco rds referred to in Article 154, and the 
supplementary declaration  shall be deemed to consti tute a single, indivisible 
instrument taking effect ⌦ , respectively, ⌫ on the date on which the simplified 
declaration is accepted in accordance with Article 112  148  ⌦ and on the date on 
which the goods are entered in the declarant's records ⌫ . 
 
Ð 450/2008 
4.3. The place where the supplementary declaratio n is to be lodged in accordance with 
the authorisation shall be deeme d, for the purposes of Article 7555 , to be the place 
where the customs declaration has been lodged. 
 
Ø new 
Article 145 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the rules for the granting of the author isation referred to in Article 143; 
(b) the rules on procedure for lodging the simp lified declaration referred to in Article 
143;  
(c) the rules on procedure for lodging the s upplementary declaration referred to in 
Article 144; 
(d) the cases where the obligati on to lodge a supplementary declaration is waived in 
accordance with Article 144(2). 
 
EN 142   EN  
Ð 450/2008 (adapted) 
SECTION 4 
PROVISIONS APPLYING TO ALL CUSTOMS DECLARATIONS  
Article 14611 1 
Person lodging a ⌦ customs ⌫ declaration 
1. Without prejudice to  Article 144(1)110(1) , a customs declaration may be made  
⌦ lodged ⌫ by any person who is able to present or make available  ⌦ provide ⌫ 
all of the documents which are required for the application of the provisions 
governing the customs procedure in respect  of which the goods are declared. That 
person shall also be able to present the goods  in question or to have them presented 
to the competent  customs office . 
However, where acceptance of a customs decl aration imposes partic ular obligations on a 
specific person, ⌦ that ⌫ the declaration must  ⌦ shall ⌫ be made by that person or by 
his representative. 
2. The declarant shall be established in the customs territory of the ⌦ Union ⌫ 
Community .  
3. However, the The following declarants shall not be required to be established ⌦ in 
that customs territory ⌫ : within the Community : 
(a)- persons who lodge a ⌦ customs ⌫ declaration for transit or temporary admission; 
 
Ð 450/2008 
(b)- persons who declare goods occasionally, provided that the customs authorities deem 
this to be justified. 
3. The measures designed to amend non -essential elements of thi s Regulation, by 
supplementing it, laying down the cases in which, and the conditions under which, the 
requirements referred to in paragraph  2 may be waived, shall be a dopted in accordance with 
the regulatory procedure with scrutiny referred to in Article  184(4).  
 
Ø new 
4. The requirement to be established in th e customs territory of the Union may be 
waived in cases other than those laid down in paragraph 3. 
 
EN 143   EN Article 147 
Lodging a customs declaration prior to the presentation of the goods 
A customs declaration may be lodged prior to  the expected presen tation of the goods to 
customs. If the goods are not presented within 30 calendar days following the lodging of the 
customs declaration, the customs declaration sh all be deemed not to have been lodged. 
 
Ð 450/2008 (adapted) 
Article 14811 2 
Acceptance of a ⌦ customs ⌫ declaration 
1. ⌦ Customs declarations ⌫ Declarations  which comply with the conditions laid 
down in this Chapter shall be accepted  by the customs aut horities immediately, 
provided that the goods to whic h they refer have been pres ented to customs or, to the 
satisfaction of the customs authorities, are made available for customs controls . 
 
Ð 450/2008 
Where the d eclaration takes the form of an entry in the declarant’s records and access to those 
data by the customs authorities, the declaration shall be deemed to have been accepted at the 
moment at which the goods are entered in the records.  The customs authorities  may, without 
prejudice to the legal obligations of the declaran t or to the application of security and safety 
controls, waive the obligation for the goods to be presented or to be made available for 
customs control.  
2. Without prejudice to Article  110(2) or the second subparagraph of paragraph  1 of this 
Article, where a customs declaration is lodged at a customs office other than the office at 
which the goods are presented, the declaration sh all be accepted when the office at which the 
goods are presented confirms the availability of the goods for customs controls.  
 
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2.3. The date of acceptance of the customs decl aration by the customs authorities shall, 
except where otherwise provided, be the date to be used for the application of the 
provisions governing the customs procedure for which the goods ar e declared and for 
all other import or export formalities. 
4. The Commission shall, in accordance with th e regulatory procedure referred to in 
Article  184(2), adopt measures laying down de tailed rules for the implementation of this 
Article.  
 
EN 144   EN  
Ð 450/2008 (adapted) 
Article 14911 3 
Amendment of a  ⌦ customs ⌫ declaration 
1. The declarant shall, ⌦ upon application ⌫ at his request , be permitted  
⌦ authorised ⌫ to amend one or more of the particulars of the ⌦ customs ⌫ 
declaration after ⌦ that ⌫ the declaration has been accepted by customs. The 
amendment shall not render the ⌦ customs ⌫ declaration applicable to goods other 
than those which it originally covered. 
2. No such amendment shall be permitted where it is requested  ⌦ applied for ⌫ after 
any of the following events: 
 
Ð 450/2008 
(a) the customs authorities have informed the declarant that they intend to examine the 
goods; 
 
Ð 450/2008 (adapted) 
(b) the customs authorities have established that the particulars in question  ⌦ of the 
customs declaration ⌫ are incorrect; 
 
Ð 450/2008 
(c) the customs authorities have released the goods. 
3. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying down ex ceptions to paragraph  2(c) of this Article, shall be adopted in 
accordance with the regulatory procedure with scrutiny referred to in Article  184(4).  
 
Ø new 
3. Upon application, within a specific time- limit, the amendment of the customs 
declaration may be authorised  after release of the goods. 
 
EN 145   EN  
Ð 450/2008 (adapted) 
Article 15011 4 
Invalidation of a ⌦ customs ⌫ declaration 
1. The customs authorities shall, at the request of  ⌦ upon application by ⌫ the 
declarant, invalidate a ⌦ customs ⌫ declaration already accepted in the following 
cases: 
 
Ð 450/2008 
(a) where they are satisfied that the goods ar e immediately to be placed under another 
customs procedure; 
(b) where they are satisfied 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. 
 
Ð 450/2008 (adapted) 
Ö new 
However, where the customs authorities have informed the declarant of their intention to 
examine the goods, a request  ⌦ an application ⌫ for invalidation of the ⌦ customs ⌫ 
declaration shall not be accepted befo re the examination has taken place. 
2. The ⌦ customs ⌫ declaration shall not be invalidated after the goods have been 
released Ö unless where otherwise provided . 
 
Ð 450/2008 
The measures desig ned to amend non -essential elements of this  Regulation, by supplementing 
it, laying down exceptions to the first subparagra ph of this paragraph, shall be adopted in 
accordance with the regulatory procedure with scrutiny referred to in Article  184(4).  
 
Ø new 
Article 151 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
 
EN 146   EN (a) the cases where the requirement for the decl arant to be established in the customs 
territory of the Union is waived in accordance with Article 146(4); 
(b) the acceptance of a customs declarat ion referred to in to Article 148; 
(c) the rules on the procedure for amending the customs declaration after the release of 
the goods as referred to in Article 149(2)(c); 
(d) the rules for invalidating th e customs declaration after the release of the goods, as 
referred to in Article 150(2). 
 
Ð 450/2008 (adapted) 
SECTION 5 
OTHER SIMPLIFICATIONS  
Article 15211 5 
Facilitation of the drawing-up of customs declar ations for goods falli ng under different tariff 
subheadings 
1. Where a consignment is made up of goods falling within different tariff subheadings, 
and dealing with each of those goods in  accordance with its tariff subheadings  for the 
purpose of drawing-up the customs declarat ion would entail a burden of work and 
expense disproportionate to the import duties  ⌦ and export duty ⌫ chargeable, the 
customs authorities may, at the request of  ⌦ upon application by ⌫ the declarant, 
agree that import duties  ⌦ and export duty ⌫ be charged on the whole 
consignment on the basis of the tariff subheadings  of the goods which are subject to 
the highest rate of import or export duty. 
 
Ð 450/2008 
The Commission may, in accordance with the regulatory procedure referred to in 
Article  184(2), adopt measures for the im plementation of this Article.  
 
Ø new 
2. Paragraph 1 shall not apply for goods subject to prohibitions or rest rictions or excise 
duty. 
 
EN 147   EN Article153 
Conferral of implementing powers 
The Commission shall adopt measures for the determination of the tariff subheading for the 
application of Article 152(1) by means of implementing acts. Those implementing acts shall 
be adopted in accordance with the examina tion procedure referred to in Article 244(4). 
 
Ø new 
Article 116  
Simplification of customs formalities and controls  
1. Customs authorities may author ise simplifications, other than as referred to under Section  3 
of this Chapter, of the customs formalities and controls.  
2. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying down in particular  rules in respect of the following:  
 (a) the granting of th e authorisations refe rred to in paragraph  1; 
 (b) the cases in which review of the authorisations is to be carried out and the 
conditions under which their use is to be monitored by the customs authorities;  
 (c) the conditions under which th e authorisations are granted;  
 (d) the conditions under which an economic oper ator may be authorised to carry out 
certain customs formalities which should in principle be carried out by the customs 
authorities, including the self -assessment of import and export duties, and to perform certain  
controls under customs supervision;  
 (e) identification of the customs author ity competent for the granting of the 
authorisations;  
 (f) consultation with and provi sion of information to other customs authorities, where 
appropriate;  
 (g) the conditions und er which the authorisations may be suspended or revoked;  
 (h) the specific role and responsibilities of  the competent customs offices involved, 
particularly in respect of the controls to be applied;  
 (i) the form of, and any time limit for, the completion of formalities,  
shall be adopted in accordance with the regu latory procedure with scrutiny referred to in 
Article 184(4).  
Those measures shall take account of the following:  
 
EN 148   EN – the customs formalities to be completed and customs controls to be performed for 
security and safety purposes on goods brought in to or leaving the customs territory of 
the Community,  
– the rules adopted pursuant to Article  25(3),  
– with regard to point  (d), where more than one Member State is involved, the 
applicant shall hold the status of  authorised economic operator in accordance with 
Article  14, 
– with regard to point  (e), the place where the applicant’s main accounts for customs 
purposes are held or accessible, facilitating audit -based controls, and where at least 
part of the activities t o be covered by the authorisation are to be carried out.  
 
Ø new 
Article 154 
Entry in the declarant’s records 
1. The customs authorities may, upon application,  authorise a person to lodge a customs 
declaration in the form of an entry in th e declarant’s records, provided that the 
customs authorities have access to those da ta in the declarant’s electronic system. 
2. The customs authorities may, upon applica tion, waive the obligation for the goods to 
be presented. 
3. The customs declaration shall be deemed to  have been accepted at the moment at 
which the goods are entered in the records. 
4. The customs authority shall take the necessary  measures to ensure that the holder of 
the authorisation complies with his obligations. 
Article 155 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the rules for the granti ng of the authorisation referred to in Article 154 (1) and (2); 
(b) the rules on the procedure for lodging a customs decl aration in the form of an entry 
in the declarant's records in accordance with Article 154(1); 
(c) the obligations of the holde r of the authorisation refe rred to in Article 154(4); 
(d) the rules on the procedure for taking the necessary measures laid down in Article 
154(4). 
 
EN 149   EN Article 156 
Self-assessment 
1. Customs authorities may, upon application, au thorise an economic operator to carry 
out certain customs formalities which are to be carried out by the customs 
authorities, to determine the amount of import and export duty payable, and to 
perform certain controls under customs supervision. 
2. The applicant for the authorisation referred to  in paragraph 1 shal l be an authorised 
economic operator for customs simplifications.  
3. The competent customs office shall take the necessary measures to ensure that the 
holder of the authorisation re ferred to in paragraph 1 co mplies with his obligations. 
Article 157 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the rules for the granting of the authoris ation referred to in Article 156(1); 
(b) the customs formalities and the controls to be carried out by the holder of the 
authorisation in accordance with Article 156(1); 
(c) the obligations of the holde r of the authorisation refe rred to in Article 156(3); 
(d) the rules on the procedure for taking the necessary measures laid down in Article 
156(3). 
 
Ð 450/2008 (adapted) 
CHAPTER 3 
Verification and release of goods 
SECTION 1 
VERIFICATION  
Article 15811 7 
Verification of a cu stoms declaration 
The customs authorities may, for the purpose of verifying the accuracy of the particulars 
contained in a customs declaration which they have  ⌦ has been ⌫ accepted: 
 
EN 150   EN  
Ð 450/2008 
(a) examine the declaration and a ll of the supporting documents; 
 
Ð 450/2008 (adapted) 
(b) require the declarant to present  ⌦ provide ⌫ other documents; 
 
Ð 450/2008 
(c) examine the goods; 
(d) take samples for analysis or for detailed examination of the goods. 
Article 1591 18 
Examination and sampling of goods 
1. Transport of the goods to the places where they are to be examined and where 
samples are to be taken, and all the ha ndling necessitated by such examination or 
taking of samples, shall be carried out by or under the resp onsibility of the declarant. 
The costs incurred shall be  borne by the declarant. 
2. The declarant shall have the right to be present or represented when the goods are 
examined and when samples are taken. Where the customs authorities have 
reasonable grounds for so doing, they may re quire the declarant to be present or 
represented when the goods are examined or  samples are taken or  to provide them 
with the assistance necessary to facilitate such examina tion or taking of samples. 
3. Provided that samples are taken in accordan ce with the provisions in force, the 
customs authorities shall not be liable fo r payment of any compensation in respect 
thereof but shall bear the costs of  their analysis or examination. 
Article 1601 19 
Partial examination and sampling of goods 
1. Where only part of the goods covered by a customs declaration is examined, or 
samples are taken, the results of the part ial examination, or of the analysis or 
examination of the samples, shall be take n to apply to all th e goods covered by the 
same declaration. 
However, the declarant may request a further examination or sampling of the goods if he 
considers that the result s of the partial examination, or of the analysis or examination of the 
samples taken, are not valid as regards the rema inder of the goods declar ed. The request shall 
be granted, provided that the goods have not been released or that, if they have been released, 
the declarant proves that they ha ve not been altered in any way. 
 
EN 151   EN  
Ð 450/2008 (adapted) 
2. For the purposes of paragraph 1, wh ere a customs declaration covers ⌦ goods 
falling under ⌫ two or more ⌦ tariff subheadings ⌫ items , the particulars relating 
to ⌦ goods falling under ⌫ each item  ⌦ tariff subheading ⌫ shall be deemed to 
constitute a separate declaration. 
 
Ð 450/2008  
3. The Commission shall, in accordance with the management procedure referred to in 
Article  184(3), adopt measures lay ing down the procedure to  be followed in the 
event of divergent resu lts of examinations pursuant to paragraph  1 of this Article.  
Article 16112 0 
Results of the verification 
1. The results of verifying the customs declara tion shall be used for the application of 
the provisions governing the customs pr ocedure under which the goods are placed. 
 
Ð 450/2008 (adapted) 
2. Where the customs declaration is not verifi ed, paragraph 1 shall apply on the basis of 
the particulars contained in ⌦ that ⌫ the declaration. 
 
Ð 450/2008 (adapted) 
3. The results of the verification made by the customs authorities shall have the same 
conclusive force throughout th e customs territory of the ⌦ Union ⌫ Communit y. 
 
Ð 450/2008 
Article 1621 21 
Identification measures 
1. The customs authorities or, where appropria te, economic operators authorised to do 
so by the customs authorities, shall take the measures necessary to identify the goods 
where identification is required in order to  ensure compliance with the provisions 
governing the customs procedure for wh ich those goods have been declared. 
 
EN 152   EN  
Ð 450/2008 (adapted) 
Those identification measures shall have th e same legal effect throughout the customs 
territory of the ⌦ Union ⌫ Community . 
 
Ð 450/2008 
2. Means of identification affixe d to the goods or means of transport shall be removed 
or destroyed only by the customs authorities or, where they are authorised to do so 
by the customs authorities, by economic  operators, unless, as a result of 
unforeseeable circumstances or force majeure , their removal or  destruction is 
essential to ensure the protection of the goods or the means of transport. 
 
Ð 450/2008 (adapted) 
Article 163122  
Implementing measures  ⌦ Conferral of implementing powers ⌫ 
 
Ð 450/2008 
Ö new 
The Commission may,  Ö shall adopt by means of implementing acts measures on the 
verification of the customs declaration, the ex amination and sampling of goods and the results 
of the verification. Those impl ementing acts shall be adopted  in accordance with the 
regulatory  Ö examination  procedure referred to in Article 244(4)184(2 ) , adopt measures 
for the implementation of this Section . 
SECTION 2 
RELEASE  
Article 16412 3 
Release of the goods 
 
Ð 450/2008 (adapted) 
1. Without prejudice to Article  117, ⌦ Where ⌫ where  the conditions for placing the 
goods under the procedure concerned are fulf illed and provided that any restriction 
has been applied and the goods are not s ubject to any prohibi tion, the customs 
authorities shall release th e goods as soon as the pa rticulars in the customs 
declaration have been verified or are accepted without verification. 
 
EN 153   EN  
Ð 450/2008 
The first subparagraph shall also apply where verification as referred to in Article 158117  
cannot be completed within a reasonable peri od of time and the goods are no longer required 
to be present for verification purposes. 
2. All the goods covered by the same declarati on shall be released at the same time. 
 
Ð 450/2008 (adapted) 
Ö new 
For the purposes of the first subparagra ph, where a customs declaration covers ⌦ goods 
falling under ⌫ two or more ⌦ tariff sub-headings ⌫ items,  the particulars relating to 
⌦ goods falling under ⌫ each item  ⌦ tariff sub-heading ⌫ shall be deemed to constitute 
a separate customs declaration. 
 
Ð 450/2008  
3. Where the goods are presented at a customs office other than the office at which the 
customs declaration h as been accepted, the customs authorities involved shall 
exchange the information necessary for the release of the goods, without prejudice to 
appropriate controls.  
 
Ð 450/2008 
Article 16512 4 
Release dependent upon payment of the amount of import or ex port duty corresponding to the 
customs debt or provision of a guarantee 
1. Where the placing of goods under a customs pr ocedure gives rise to a customs debt, 
the release of the goods sh all be conditional upon the payment of the amount of 
import or export duty corresponding to the customs debt or the provision of a guarantee to cover that debt. 
 
Ð 450/2008 (adapted) 
However, without prejudice to the third subpa ragraph, the first subparagraph shall not apply 
to temporary admission with partial relief from import ⌦ duty ⌫ duties . 
 
EN 154   EN  
Ð 450/2008 
Where, pursuant to the provisi ons governing the customs pro cedure for which the goods are 
declared, the customs authorities require the pr ovision of a guarantee, those goods shall not be 
released for the customs procedure in question until such guarantee is provided. 
2. The Commission may, in accordance with th e regulatory procedur e referred to in 
Article  184(2), adopt measures laying dow n exceptions to the first an d third 
subparagraphs of paragraph  1 of this Article.  
 
Ø new 
2. In certain cases, the release of the goods shall not be conditional upon the payment of 
the amount of import or export duty corres ponding to the customs debt or to the 
provision of a guarantee to cover that debt. 
Article 166 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying the cases referre d to in Article 165(2). 
 
Ð 450/2008 
CHAPTER 4 
Disposal of goods 
Article 16712 5 
Destruction of goods 
Where the customs authorities have reasonabl e grounds for so doing, they may require goods 
which have been presented to customs to be destroyed and shall info rm the holder of the 
goods accordingly. The costs of destruction sh all be borne by the holder of the goods. 
Article 16812 6 
Measures to be taken by the customs authorities 
1. The customs authorities shall take any n ecessary measures, including confiscation 
and sale, or destruction, to dis pose of goods in the following cases: 
 
EN 155   EN  
Ð 450/2008 (adapted) 
(a) where one of the obligati ons laid down in customs legislation concerning the 
introduction of non -Community  ⌦ non-Union ⌫ goods into the customs territory 
of the ⌦ Union ⌫ Community  has not been fulfilled, or the goods have been 
withheld from customs supervision; 
 
Ð 450/2008 
(b) where the goods cannot be released  for any of the following reasons: 
(a) it has not been possible, for reasons attributable to the declarant, to undertake 
or continue examination of the goods within the period prescribed by the 
customs authorities; 
 
Ð 450/2008 (adapted) 
(i) the documents which must be produced  ⌦ provided ⌫ before the goods can be 
placed under, or released for, the cust oms procedure requested have not been 
⌦ provided ⌫ made available ; 
(ii) payments or a guarantee which should ha ve been made or provided in respect of 
import or export ⌦ duty ⌫ duties , as the case may be, have not been made or 
provided within the period prescribed; 
(iii) they  ⌦ the goods ⌫ are subject to prohibiti ons or restrictions;  
 
Ð 450/2008 
(c) where the goods have not been  removed within a reason able period after their 
release; 
(d) where, after their release, the goods are found not to have  fulfilled the conditions for 
that release; 
(e) where goods are abandoned to the State in accordance with Article 169127 . 
 
Ð 450/2008 (adapted) 
2. Non-Community  ⌦ Non-Union ⌫ goods which have been abandoned to the State, 
seized or confiscated shall be deemed to be placed under the temporary storage 
procedure. 
 
EN 156   EN Article 16912 7 
Abandonment  
1. Non-Commu nity ⌦ Non-Union ⌫ goods and goods placed under the end-use 
procedure may with prior perm ission of the customs authorities be abandoned to the 
State by the holder of the procedure or, where applicable, th e holder of the goods. 
 
Ð 450/2008 
2. Abandonment shall not entail any expense for the State. The holder of the procedure 
or, where applicable , the holder of the  goods, shall bear the costs of any destruction 
or other disposal of goods. 
Article 128  
Implementing measure s 
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, relating to the implementation of this Chap ter, shall be adopted in accordance with the 
regulatory procedure with sc rutiny referred to in Article  184(4).  
 
Ø new 
Article 170 
Invalidation of a customs declaration 
Where goods to be destroyed, abandoned to the State, seized or confiscated are already 
subject to a customs declaration, customs authori ties shall invalidate that customs declaration.  
Article 171 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the rules on the procedure fo r taking the necessary measures for disposal of goods;  
(b) the rules on abandonment of goods to th e State in accordance with Article 169. 
 
EN 157   EN  
Ð 450/2008 (adapted) 
TITLE  VI 
RELEASE  FOR  FREE  CIRCULATION  AND  RELIEF  FROM  IMPORT  
⌦ DUTY ⌫ DUTIES  
CHAPTER 1 
Release for free circulation 
Article 1721 29 
Scope and effect 
1. Non-Com munity  ⌦ Non-Union ⌫ goods intended to be put on the ⌦ Union ⌫ 
Community  market or intended for private use or consumption within the 
⌦ customs territory of the Union ⌫ Com munity  shall be placed under release for 
free circulation. 
 
Ð 450/2008 
2. Release for free circulation shall entail the following: 
 
Ð 450/2008 (adapted) 
(a) the collection of any import duties  ⌦ duty ⌫ due; 
 
Ð 450/2008 
(b) the collection, as appropriate, of other ch arges, as provided for under relevant 
provisions in force relating to th e collection of those charges; 
(c) the application of commercial policy meas ures and prohibitions and restrictions 
insofar as they do not have to be  applied at an earlier stage; 
(d) completion of the other formalities laid down in respect of the importation of the 
goods. 
 
Ð 450/2008 (adapted) 
3. Release for free circulation shall confer on non -Community  ⌦ non-Union ⌫ goods 
the customs status of ⌦ Union ⌫ Community  goods. 
 
EN 158   EN  
Ø new 
Article 173 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying the rules on the application of th e commercial policy measures, prohibitions and 
restrictions referred to in Article 172(2)(c) to  goods placed under a special procedure prior to 
their release for free circulation. 
 
Ð 450/2008 (adapted) 
CHAPTER 2 
Relief from import ⌦ duty ⌫ duties  
SECTION 1 
RETURNED GOODS  
Article 17413 0 
Scope and effect 
1. Non-Community  ⌦ Non-Union ⌫ goods which, having originally been exported 
as ⌦ Union ⌫ Community  goods from the customs territory of the ⌦ Union ⌫ 
Community , are returned to that territory within a period of three years and declared 
for release for free circulation shall, at the request of  ⌦ upon application by ⌫ the 
person concerned, be granted relief from import ⌦ duty ⌫ duties . 
 
Ø new 
The first subparagraph shall apply even wh ere the returned goods  represent only a 
part of the goods previously exported fr om the customs territory of the Union. 
 
Ð 450/2008 
2. The three-year period referred to in para graph 1 may be exceeded in order to take 
account of special circumstances. 
 
EN 159   EN  
Ð 450/2008 (adapted) 
3. Where, prior to their export from the customs territory of the ⌦ Union ⌫ 
Community , the returned goods had been released for free circulation duty-free or at 
a reduced rate of import duty because of a particular end-use, relief from duty under 
paragraph 1 shall be granted onl y if they are to be released  for free circulation for the 
same end-use. 
 
Ð 450/2008 
Where the end-use for which the goods in question are to be released for free circulation is no 
longer the same, the amount of import duty shal l be reduced by any amount collected on the 
goods when they were first released for free ci rculation. Should the latter amount exceed that 
levied on the release for free circulation of th e returned goods, no repayment shall be granted. 
 
Ð 450/2008 (adapted) 
4. Where Community  ⌦ Union ⌫ goods have lost thei r customs status as 
⌦ Union ⌫ Community  goods pursuant to Article 131102(b)  and are subsequently 
released for free circulation, para graphs 1, 2 and 3 of this Article  shall apply mutatis 
mutandis . 
5. The relief from import duties  ⌦ duty ⌫ shall be granted only if goods are 
reimported in the state in which they were exported. 
 
Ø new 
6. The relief from import duty shall be gran ted for returned goods provided that the 
person requesting such relief provides informa tion establishing that the conditions for the 
relief are fulfilled. 
That information shall be provided to the customs office where the customs declaration for 
release for free circ ulation is lodged. 
 
Ð 450/2008 
Article 131 
Cases in which no relief from import duties is granted  
Relief from import duties provided for in Article  130 shall not be granted in the fo llowing 
cases:  
 
EN 160   EN  (a) goods exported from the customs territo ry of the Community  under the outward -
processing procedure, unless one of the following applies:  
 (i) those goods remain in the st ate in which they were exported;  
 (ii) the rules adopted in accorda nce with Article  134 allow for this;  
(b) goods which have benefited from measures  laid down under the common agricultural 
policy involving their export out of the cust oms territory of the Community, except 
where the rules adopted in accordance with Article  134 allow for this  
 
Ø new 
Article 175 
Goods which benefited from measures laid down under the common agricultural policy 
Relief from import duty provided fo r in Article 174 shall not be  granted to goods which have 
benefited from measures laid down under th e common agricultural po licy involving their 
export out of the customs territory of the Uni on, except where otherwise provided in specific 
cases. 
 
Ð 450/2008 (adapted) 
Article 17613 2 
Goods previously pla ced under the inward -processing procedure  
1. Article 174130  shall apply mutatis mutandis  to processed products which were 
originally re-exported from th e customs territory of the ⌦ Union ⌫ Community  
subsequent to an inward - processing procedure. 
2. At the r equest of  ⌦ Upon application by ⌫ the declarant and provided he submits 
the necessary information, the amount of import duty on the goods covered by paragraph 1 of this Article
 shall be determined in accordance with Article 
74(3)53(3) . The date of acceptance of the re-expor t notification shall be regarded as 
the date of release for free circulation. 
3. The relief from import duties  ⌦ duty ⌫ provided for in Article 174130  shall not be 
granted for processed products which were  exported in accordance with Article 
191(2)(c),142(2)(b),  unless it is ensured that no goods will be placed under the 
inward - processing procedure. 
 
EN 161   EN  
Ø new 
Article 177 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the cases where goods are considered to be  reimported in the state in which they 
were exported; 
(b) the rules on the information re ferred to in Article 174(6); 
(c) the specific cases referred to in Article 175. 
 
Ð 450/2008 (adapted) 
SECTION 2 
SEA-FISHING AND PRODUCTS TAKEN FROM THE SEA  
Article 17813 3 
Products of sea-fishing and othe r products taken from the sea 
1. Without prejudice to Article 53(1)36(1) , the following shall be exempt from import 
⌦ duty ⌫ duties  when they are released  for free circulation: 
(a) products of sea-fishing and other products ta ken from the territorial sea of a country 
or territory outside the customs territory of the ⌦ Union ⌫ Community  by vessels 
solely registered or recorded  in a Member State and flyi ng the flag of that state; 
 
Ð 450/2008 
(b) products obtained from produc ts referred to in point (a) on board factory-ships 
fulfilling the conditions laid down in that point. 
 
Ø new 
2. The person concerned shall provide evid ence that the conditions laid down in 
paragraph 1 are fulfilled. 
 
EN 162   EN Article 179 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying the rules on the evidence  referred to in Article 178(2). 
 
Ð 450/2008 
SECTION  3 
IMPLEMENTING MEASURES  
Article 134 
Implementing measures  
The measures designed to amend non -essential elements of this Regulation, by s upplementing 
it, relating to the implementation of this Chap ter, shall be adopted in accordance with the 
regulatory procedure with sc rutiny referred to in Article  184(4).  
 
Ð 450/2008 
TITLE  VII 
SPECIAL  PROCEDURES 
CHAPTER 1 
General provisions 
Article 18013 5 
Scope  
Goods may be placed under any of the fo llowing categories of special procedures: 
(a) transit, which shall comprise external and internal transit; 
(b) storage, which shall comprise temporar y storage, customs warehousing and free 
zones; 
(c) specific use, which shall comprise  temporary admission and end-use; 
(d) processing, which shall comprise inward and outward processing. 
 
EN 163   EN Article 18113 6 
Authorisation 
1. An authorisation from the customs author ities shall be required for the following: 
(a)- the use of the inward or outward - processing procedure, the temporary admission 
procedure or the end-use procedure, 
(b)- the operation of storage facilities for th e temporary storage or customs warehousing 
of goods, except where the stor age facility operator is th e customs authority itself. 
 
Ð 450/2008 (adapted) 
The conditions under which the use of one or more of the procedures referred to above  ⌦ in 
the first subparagraph ⌫ or the operation of storage facilities is permitted shall be set out in 
the authorisation. 
 
Ð 450/2008 
2. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying down in particular  rules in respect of the following:  
 (a) the granting of  the authorisati on referred to in paragraph  1; 
 (b) the cases in which re view of the authorisatio n is to be carried out;  
 (c) the conditions under which th e authorisation is granted;  
 (d) identification of the customs author ity competent for the granting of the 
authorisat ion; 
 (e) consultation with and provision of inform ation to other customs authorities, where 
appropriate;  
 (f) the conditions under wh ich the authorisation may be suspended or revoked;  
 (g) the specific role and responsibil ities of the competent customs of fices involved, 
particularly in respect of the controls to be applied;  
 (h) the form of, and any time limit for, the completion of formalities,  
shall be adopted in accordance with the regu latory procedure with scrutiny referred to in 
Article  184(4).  
Those measures shall take account of the following:  
 (a) with regard to point  (c) of the first subparagraph, where more than one Member 
State is involved, compliance by the applic ant with the criteria laid down in Article  14 for the 
granting of the status of aut horised economic operator,  
 
EN 164   EN  (b) with regard to point  (d) of the first subparagraph, the place where the applicant’s 
main accounts for customs purposes are he ld or accessible, facilitating audit -based controls, 
and where at least part of the activities to b e covered by the authorisati on are to be carried out.  
 
Ø new  
2. In certain cases the authorisation may be granted with retroactive effect  
 
Ð 450/2008 (adapted) 
3. Except where otherwise provided for in the customs legislation , the authorisation 
referred to in paragraph 1 shall be granted only to the following  persons ⌦ who 
satisfy the following conditions: ⌫ 
(a) persons who  ⌦ they ⌫ are established in the customs territory of the ⌦ Union ⌫ 
Community ; 
(b) persons who  ⌦ they ⌫ provide the necessary assura nce of the proper conduct of 
the operations and, in cases  ; 
(c) where a customs debt or other charges may be incurred for goods placed under a 
special procedure, ⌦ they ⌫ provide a guarantee in ac cordance with Article 7756 ; 
(d) (c) in the case of the temporary admission or inward - processing procedure, the 
person who uses  ⌦ they use ⌫ the goods or arranges  for their use or who carries  
⌦ they carry ⌫ out processing operations  on the goods or arranges  for them to be 
carried out, respectively. 
 
Ð 450/2008 
The measures designed to amend non -essen tial elements of this Regulation, by supplementing 
it, providing for derogations from the first subpara graph of this paragraph, shall be adopted in 
accordance with the regulatory procedure with scrutiny referred to in Article  184(4).  
 
Ø new 
An authorised economic operator for customs si mplifications shall be deemed to fulfil the 
condition laid down in point (b),  insofar as the activity pertai ning to the special procedure 
concerned was taken into account wh en granting that authorisation. 
 
EN 165   EN  
Ð 450/2008 (adapted) 
4. Except where otherwise provided for  and in addition to paragraph 3, the 
authorisation referred to in paragraph 1 shall be granted only where the following 
conditions are fulfilled: 
 
Ð 450/2008 
(a) where the customs authorities are able to  exercise customs supervision without 
having to introduce administrative arrangeme nts disproportionate to the economic 
needs involved; 
 
Ð 450/2008 (adapted) 
(b) where the essential interests of ⌦ Union ⌫ Community  producers would not be 
adversely affected by an authorisation for a processing procedure (economic 
conditions). 
5. The essential interests of Community  ⌦ Union ⌫ producers shall be deemed not to 
be adversely affected, as refe rred to in paragraph 4(b)point  (b) of the first 
subparagraph , except where evidence to the contrary exists or where the customs 
legislation provides that the  economic conditions are deemed to be fulfilled. 
6. Where evidence exists that the essential interests of ⌦ Union ⌫ Community  
producers are likely to be adversely affected, an examination of the economic conditions shall take place ⌦ at Union level ⌫ in accordance with Article
 185. 
 
Ð 450/2008 
The Commission shall, in accordance with th e regulatory procedure referred to in 
Article  184(2), adopt measures governing the following:  
 (a) examination of th e economic conditions;  
 (b) the determination of cases in which the e ssential interests of  Community producers 
are likely to be adversely aff ected, taking into account commer cial and agricultural policy 
measures;  
 (c) the determination of cases in which the economic conditions are deemed to be 
fulfilled.  
 
EN 166   EN  
Ø new 
7. The customs authorities shall ensure that  the holder of the authorisation complies 
with his obligations. 
 
Ð 450/2008 
8.5. The holder of the authorisation shall notify the customs authorities of all factors 
arising after the authorisation was grante d which may influence its continuation or 
content. 
 
Ø new 
Article 182 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying : 
(a) the rules for granting the authorisation fo r the procedures refe rred to in Article 
181(1); 
(b) the cases where an authorisation is granted with retroactive effect in accordance with 
Article 181(2); 
(c) the exceptions from the conditions refe rred to in Article 181(3) and (4); 
(d) the cases in which the economic conditions ar e deemed to be fulfilled as referred to 
in Article 181(5); 
(e) the rules for examining the economic c onditions referred to in Article 181(6); 
(f) the obligations of the holde r of the authorisation refe rred to in Article 181(7); 
(g) the rules on the procedure to ensure that th e holder of the authorisation complies with 
his obligation in accordance with Article 181(7). 
 
Ð 450/2008 (adapted) 
Article 18313 7 
Records  
1. Except for the transit procedure, or where otherwise provided for under the customs 
legislation , the holder of the authorisation, th e holder of the procedure, and all 
 
EN 167   EN persons carrying on an activity involving th e storage, working or processing of 
goods, or the sale or purchase of goods in free zones, shall keep 
⌦ appropriate ⌫records in a form approved by the customs authorities. 
 
Ð 450/2008 (adapted) 
Ö new 
The records ⌦ shall ⌫ must  Ö contain the information and the particulars which  enable 
the customs authorities to supervise the proced ure concerned, in particular with regard to 
identification of the goods placed under that pr ocedure, their customs status and their 
movements. 
 
Ð 450/2008 
2. The measures desi gned to amend non -essential elements of  this Regulation, by 
supplementing it, relating to the implementa tion of this Article, shall be adopted in 
accordance with the regulatory procedure with scrutiny referred to in Article  184(4).  
 
Ø new 
2. An authorised economic operator for cust oms simplifications shall be deemed to 
comply with the obligation laid down in paragraph 1 insofar as his records are 
appropriate for the purpose of th e special procedure concerned.  
Article 184 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying the type of information and the particul ars that are to be contained in the records in 
order to enable the customs authorities to superv ise the procedure concerned, as referred to in 
Article 183. 
 
Ð 450/2008 (adapted) 
Article 1851 38 
Discharge of a procedure 
1. In cases other than the transit proce dure and without prej udice to Article 218166 , a 
special procedure shall be discharged wh en the goods placed under the procedure, or 
the processed products, are placed unde r a subsequent customs procedure, ⌦ have 
been brought out of ⌫ left the customs territory of the ⌦ Union ⌫ Community , or 
have been destroyed with no waste remaining, or are abandoned to the State in accordance with Article 169127
. 
 
EN 168   EN  
Ð 450/2008 
2. The transit procedure shall be discharged by the customs authorities when they are in 
a position to establish, on the basis of a comparison of the data available to the 
customs office of departure and those availa ble to the customs office of destination, 
that the procedure has ended correctly. 
3. The customs authorities shall take all th e measures necessary  to regularise the 
situation of the goods in respect of which a procedure has not been discharged under 
the conditions prescribed. 
 
Ø new 
4. The discharge of the procedur e shall take place within a certain time-limit, unless 
otherwise provided. 
Article 186 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243 
specifying the rules for the discha rge referred to in Article 185. 
 
Ð 450/2008 (adapted) 
Article 1871 39 
Transfer of rights and obligations 
The rights and obligations of the holder of a procedure with rega rd to goods which have been 
placed under a special procedure other than tran sit may, under the conditions laid down by the 
customs authorities,  be fully or partially tr ansferred to other persons  ⌦ another person ⌫ 
who fulfils  the conditions laid down for the procedure concerned. 
Article 18814 0 
Movement of goods 
1. Goods placed under a special procedure other than  transit or in a free zone may be moved 
between different places in the customs territory of the ⌦ Union ⌫ Community, insofar as 
this is provided for in the authoris ation or under the customs legislation . 
 
Ð 450/2008 
2. The Commission shall, in accordance with the regulatory proce dure referred to in 
Article  184(2), adopt measures for the im plementation of this Article.  
 
EN 169   EN  
Ð 450/2008 
Article 18914 1 
Usual forms of handling 
Goods placed under customs warehousing or a pr ocessing procedure or in a free zone may 
undergo usual forms of handling intended to pr eserve them, improve their appearance or 
marketable quality or prepare th em for distribution or resale. 
 
Ø new 
Article 190 
Delegation of power 
 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying:  
(a) the rules for transferring the rights and obligations of the holder of the procedure 
with regard to goods which have been pla ced under a special procedure other than 
transit in accordance with Article 187; 
(b) the rules for the movement of goods plac ed under a special pr ocedure other than 
transit or in a free zone in accordance with Article 188; 
(c) the usual forms of handling for goods placed under customs warehousing or a 
processing procedure or in a free zo ne as referred to in Article 189. 
 
Ð 450/2008 (adapted) 
Article 191142  
Equivalent goods 
1. Equivalent goods shall consist in ⌦ Union ⌫ Community  goods which are stored, 
used or processed instead of the goods placed under a special procedure. 
Under the outward - processing procedure, equiva lent goods shall consist in ⌦ non-Union ⌫ 
non-Community  goods which are processed instead of ⌦ Union ⌫ Community  goods 
placed under the outward - processing procedure. 
Equivalent  ⌦ Except where otherwise provided, equivalent ⌫ goods shall have the same 
eight-digit Combined Nomenclature code, the same commercial quality and the same 
technical characteristics as th e goods which they are replacing. 
 
EN 170   EN  
Ð 450/2008 
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, providing for derogations from the third subpara graph of this paragraph, shall be adopted in 
accordance with th e regulatory procedure with sc rutiny referred to in Article  184(4).  
 
Ð 450/2008 (adapted) 
2. The customs authorities shall ⌦ , upon application, ⌫ authorise the following, 
provided that the proper conduc t of the procedure, in part icular as regards customs 
supervision, is ensured: 
 
Ð 450/2008 
Ö new 
(a) the use of equivalent goods under a speci al procedure other than the transit, 
temporary admission  Ö customs warehousing, free zones, end-use  and temporary 
storage  a Ö processing  procedure; 
 
Ø new 
(b) the use of equivalent goods under the tem porary admission procedure, in specific 
cases; 
 
Ð 450/2008 (adapted) 
(bc) in the case of the inward - processing procedure, the exportation  of processed 
products obtained from equivalent  goods before the importation  of the goods they are 
replacing; 
(cd) in the case of the outward - processing procedure, the importation  of processed 
products obtained from equivalent  goods before the exportation  of the goods they are 
replacing. 
 
Ð 450/2008  
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down the cases in which the cust oms authorities may authorise the use of equivalent 
goods under temporary admission, shall be adopted in accordance with the regulatory 
procedure with scrutiny referred to in Article  184(4).  
 
EN 171   EN  
Ø new 
An authorised economic operator for customs si mplifications shall be deemed to fulfil the 
condition that the proper conduct of the procedure is ensured, inso far as the activity pertaining 
to the special procedure concerned was taken into account when granting that authorisation. 
 
Ð 450/2008 
3. The use of equivalent goods shall not be permitted in any of the following cases: 
 
Ð 450/2008 (adapted) 
(a) where only usual forms of handling as defined in Article 189141  are carried out 
under the inward processing ⌦ procedure ⌫ ; 
(b) where a prohibition of drawback of , or exemption from, import duties  ⌦ duty ⌫ 
applies to non-orig inating goods used in the manu facture of processed products 
under the  inward processing ⌦ procedure ⌫, for which a proof of origin is issued 
or made out in the framework of a preferential arrangement between the 
⌦ Union ⌫ Community  and certain countries or te rritories outside  the customs 
territory of the ⌦ Union ⌫ Community  or groups of such c ountries or territories; 
or 
(c) where it would lead to an unj ustified import duty advantage ⌦ or where provided 
for in Union legislation. ⌫ 
 
Ð 450/2008 
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, specifying additional cases where equivalent  goods may not be used, shall be adopted in 
accordance with the regulatory procedure with scrutiny referred to in Article  184(4).  
 
Ð 450/2008 (adapted) 
4. In the case referred to in para graph 2(c)2(b) of this Article , and where the processed 
products would be liable to export ⌦ duty ⌫ duties  if they were not being exported 
in the context of the inward - processing procedure, the ho lder of the authorisation 
shall provide a guarantee to ensure payment of the duties  ⌦ export duty ⌫ should 
the ⌦ non-Union ⌫ non -Community  goods not be imported within the period 
referred to in Article 222(3).169(3).  
 
EN 172   EN  
Ð 450/2008  
Article 143 
 Implementing measures   
The Commission shall , in accordance with  the regulatory procedure referred to in 
Article  184(2), adopt measures for the operatio n of the procedures under this Title.  
 
Ø new 
Article 192 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the exceptions from the third s ubparagraph of Article 191(1); 
(b) the rules on the procedure for the use of equivalent goods authorised in accordance 
with Article 191(2); 
(c) the cases where equivalent goods are used  under the temporary admission procedure, 
in accordance with Article 191(2)(b); 
(d) the cases where the use of equivalent goods  is not permitted in accordance with 
Article 191(3)(c); 
(e) the time-limit referred to in Article 222(3). 
 
EN 173   EN  
Ð 450/2008 (adapted) 
CHAPTER 2 
Transit 
SECTION 1 
EXTERNAL AND INTERNAL TRANSIT  
Article 19314 4 
External transit 
1. Under the external transit procedure, non -Community  ⌦ non-Union ⌫ goods may 
be moved from one point to another within the customs territory of the ⌦ Union ⌫ 
Community  without being subject to  any of the following: 
(a) import ⌦ duty ⌫ duties ; 
 
Ð 450/2008 
(b) other charges as provided for under ot her relevant provisions in force; 
 
Ð 450/2008 (adapted) 
(c) commercial policy measures, insofar as they  do not prohibit the entry or exit of 
goods into or from the customs territory of the ⌦ Union ⌫ Community . 
2. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying down cases in which and the conditions under whi ch  
2. ⌦ In certain cases ⌫ Community  ⌦ Union ⌫ goods are to  ⌦ shall ⌫ be 
placed under the  external transit, shall be adopted in accordance with the regulatory  
procedure wi th scrutiny referred to in Article  184(4).  
 
Ð 450/2008 
3. Movement as referred to in paragraph 1 shall take place in one of the following 
ways: 
 
EN 174   EN  
Ð 450/2008 (adapted) 
(a) under the external ⌦ Union ⌫ Commu nity transit procedure; 
 
Ð 450/2008  
(b) in accordance with the TIR Convention, provided that such movement: 
 
Ð 450/2008 (adapted) 
(i) began or is to end outside the customs territory of the ⌦ Union ⌫ Com munity ; 
or 
(ii) is effected between two point s in the customs territory of the ⌦ Union ⌫ 
Community  through the territory of  a country or territory outside the customs 
territory of the ⌦ Union ⌫ Commun ity; 
 
Ð 450/2008 
(c) in accordance with the ATA Convention/ Istanbul Convention, where a transit 
movement takes place; 
(d) under cover of the Rhine Manifest (Artic le 9 of the Revised Convention for the 
Navigation of the Rhine); 
(e) under cover of form 302 provided for in th e Agreement between the Parties to the 
North Atlantic Treaty regarding the Stat us of their Forces , signed in London on 
19 June 1951; 
(f) under the postal system in accordance with the acts of the Universal Postal Union, 
when the goods are carried by or for holde rs of rights and obligations under such 
acts. 
 
Ð 450/2008 
3. External transit shall apply without prejudice to Article  140. 
 
EN 175   EN  
Ð 450/2008 (adapted) 
Article 19414 5 
Internal transit 
1. Under the internal transit procedure, and under the conditi ons laid down in 
paragraphs  2, and  3, Community  Union goods may be moved from one point to 
another within the customs territory of the ⌦ Union ⌫ Community , and pass 
through another  ⌦ a country or ⌫ territory outside that ⌦ customs ⌫ territory, 
without any change in their customs status. 
 
Ð 450/2008 
2. The movement referred to in paragraph 1 shall take place in one of the following 
ways: 
 
Ð 450/2008 (adapted) 
(a) under the internal ⌦ Union ⌫ Community  transit procedure provided that such a 
possibility is provided for in  an international agreement; 
 
Ð 450/2008 
(b) in accordance with the TIR Convention; 
(c) in accordance with the ATA Convention/ Istanbul Convention, where a transit 
movement takes place; 
(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 Parties to the 
North Atlantic Treaty regarding the Stat us of their Forces , signed in London on 
19 June 1951; 
(f) under the postal system in accordance with the acts of the Universal Postal Union, 
when the goods are carried by or for holde rs of rights and obligations under such 
acts. 
 
EN 176   EN  
Ð 450/2008 
3. In the cases referred to in points  (b) to  (f) of paragraph  2, goods shall keep their 
customs status as Community goods only if that status is established under certain 
conditions and by means laid down in the customs legislation.  
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down the conditions under which and the means by which that customs status may 
be established, shall be ado pted in accordance with the re gulatory procedure with scrutiny 
referred to in Article  184(4).  
 
Ø new 
Article 195 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying:  
(a) the cases where Union goods are to be placed under the exte rnal transit procedure in 
accordance with Article 193(2); 
(b) the rules for adjusting the provisions of th e international instruments referred to in 
Articles 193(3)(b) to (f) and 194(2)(b) to (f) to the needs of the Union. 
 
Ð 450/2008 (adapted) 
SECTION 2 
COMMUNITY  ⌦ UNION  ⌫ TRANSIT  
Article 19614 6 
Obligations of the holder of the ⌦ Union ⌫ Community  transit procedure and of the carrier 
and recipient of goods moving under the ⌦ Union ⌫ Community  transit procedure 
1. The holder of the ⌦ Union ⌫ Community  transit procedure sha ll be responsible for 
the following: 
 
Ð 450/2008 
(a) presentation of the goods intact and the re quired information at the customs office of 
destination within the prescribed time- limit and in compliance with the measures 
taken by the customs authorities to ensure their identification; 
 
EN 177   EN (b) observance of the customs provisi ons relating to the procedure; 
(c) unless otherwise provided for in the custom s legislation, provision of a guarantee in 
order to ensure payment of the amount of  import or export duty corresponding to any 
customs debt or other char ges, as provided for under ot her relevant provisions in 
force, which may be incurred in respect of the goods. 
2. The obligation of the holder of the procedur e shall be met and the transit procedure 
shall end when the goods placed under the procedure and the required information are available at the customs office of de stination in accordance with the customs 
legislation. 
 
Ð 450/2008 (adapted) 
3. A carrier or recipient of goods who accepts goods knowing that they are moving 
under the ⌦ Union ⌫ Community  transit procedure shall also be responsible for 
presentation of the goods intact at the customs office of destination within the prescribed time-
limit and in compliance with the measures taken by the customs 
authorities to ensure  their identification. 
 
Ø new 
4. Upon application, the customs authoriti es may authorise a person to use 
simplifications regarding th e placement of goods under th e Union transit procedure 
and regarding the end of that procedure. 
5. The customs authorities shall ensure that th e persons referred to in paragraphs 1, 3 
and 4 comply with their obligations. 
 
Ð 450/2008 (adapted) 
Article 19714 7 
Goods passing through the territory of a country ⌦ or territory ⌫ outside the customs 
territory of the ⌦ Union ⌫ Community  under the external ⌦ Union ⌫ Community  transit 
procedure 
1. The external ⌦ Union ⌫ Community  transit procedure shall apply to goods 
passing through a ⌦ country or a ⌫ territory outside the customs territory of the 
⌦ Union ⌫ Community  if one of the following conditions is satisfied: 
(a) provision is made to that effect  under an international agreement; 
(b) carriage through that ⌦ country or ⌫ territory is effected under cover of a single 
transport document drawn up in the customs territory of the ⌦ Union ⌫ 
Community . 
 
EN 178   EN 2. In the case referred to in paragraph 1(b), the operation of the external ⌦ Union ⌫ 
Community  transit procedure shall be suspen ded while the goods are outside the 
customs territory of the ⌦ Union ⌫ Community . 
 
Ø new 
Article 198 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the obligations of the persons referred  to in Article 196(1), (3) and (4); 
(b) the rules for the granting of the authoris ation referred to in Article 196(4); 
(c) the rules on the procedure to ensure that th e obligations referred to in Article 196(5) 
are complied with. 
 
Ð 450/2008 (adapted) 
CHAPTER 3 
Storage 
SECTION 1 
COMMON PROVISIONS  
Article 1991 48 
Scope  
1. Under a storage procedure, non -Community  ⌦ non-Union ⌫ goods may be stored 
in the customs territory of the Community  ⌦ Union ⌫ without being subject to any 
of the following: 
(a) import ⌦ duty ⌫ duties ; 
 
Ð 450/2008 
(b) other charges as provided for under ot her relevant provisions in force; 
 
EN 179   EN  
Ð 450/2008 (adapted) 
(c) commercial policy measures, insofar as they  do not prohibit the entry or exit of 
goods into or from the customs territory of the ⌦ Union ⌫ Community . 
2. Community  ⌦ Union ⌫ goods may be placed under the customs warehousing or 
free - zone procedure in accordance w ith the customs legislation or ⌦ Union ⌫ 
Community  legislation governing specific fields , or in order to benefit from a 
decision granting repayment or remission of import ⌦ duty ⌫ duties . 
 
Ð 450/2008 
The measures designed to amend non -essential elements of this Regulation, by supplementing 
it, laying down cases in which, and the c onditions under which, Community goods may be 
placed under the customs warehousing or free -zone procedures, shall be adopted in 
accordance with the regulatory p rocedure with scrutiny referred to in Article  184(4).  
 
Ø new 
3. The customs authorities may, where an economic need exists and customs 
supervision will not be adversely affected, authorise the storage of Union goods in a 
storage facility for temporary storage or  customs warehousing. T hose goods shall not 
be regarded as being under the temporary storage or customs warehousing procedure. 
4. The customs authorities shall ensure th e customs supervision of goods under a 
storage procedure. 
 
Ð 450/2008 
Article 2001 49 
Responsibilities of the holder of  the authorisatio n or procedure 
1. The holder of the authorisation and the holde r of the procedure sh all be responsible 
for the following: 
(a) ensuring that goods under the temporary stor age or customs warehousing procedures 
are not removed from customs supervision; 
(b) fulfilling the obligations arising from the storage of goods covered by the temporary 
storage or customs warehousing procedures; 
(c) complying with the particular conditions specified in the authorisation for the 
operation of a customs warehouse or  temporary storage facilities. 
 
EN 180   EN 2. By way of derogation from paragraph 1, wh ere the authorisatio n concerns a public 
customs warehouse, it may provide that the responsibilities referre d to in points (a) 
or (b) of paragraph 1 devolve exclus ively upon the holder of the procedure. 
3. The holder of the procedure shall be respons ible for fulfilling the obligations arising 
from the placing of the goods under the temporary storage or customs warehousing procedures. 
Article 20115
0 
Duration of a storage procedure 
1. There shall be no limit to  the length of time goods may remain under a storage 
procedure. 
 
Ð 450/2008 (adapted) 
2. However,  ⌦ The ⌫ the customs authorities may set a time- limit by which a storage 
procedure must be discharged in one of the following cases: 
 
Ð 450/2008  
(a) where a storage facility is operated by the customs authorities and available for use 
by any person for the temporary storage of goods under Article  151; 
(b) in exceptional circumstances, in particular  where the type and nature of the goods 
may, in the case of long-term storage, pose a threat to human, animal or plant health 
or to the environment. 
3. The measures designed to amend non -essential elements of th is Regulation, by 
supplementing it, laying down the cases referred to in paragraph  2, shall be adopted 
in accordance with the regul atory procedure with sc rutiny referred to in Article 
184(4).  
 
Ø new 
Article 202 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the cases where Union goods are placed unde r the customs warehousing or free zone 
procedure as referred to  in Article 199(2);  
 
EN 181   EN (b) the rules on the procedure to ensure the customs supervision referred to in Article 
199(4); 
(c) the obligations of the holde r of the authorisation and the holder of the procedure 
referred to in Article 200; 
(d) the rules for the customs authorities to  set a time-limit by which the storage 
procedure is to be discharged, in  accordance with Article 201(2); 
(e) the rules for lodging the decl aration for temporary storage referred to in Article 
203(2) and the rules on its amendment, invalidation or verification. 
 
Ð 450/2008 (adapted) 
Ö new 
SECTION 2 
TEMPORARY STORAGE  
Article 20315 1 
Placing  ⌦ Placement ⌫ of goods in  ⌦ under the ⌫ temporary storage ⌦ procedure ⌫ 
1. Where not otherwise declared for a customs procedure, the following  ⌦ Except 
where ⌫ non -Community  ⌦ non-Union ⌫ Ö goods are placed under another 
customs procedure, they  shall be deemed to be declared for  ⌦ have been placed 
under ⌫ the temporary storage proce dure by the holder of the goods  at the moment 
of their presentation to customs ⌦ in the following cases ⌫ : 
(a) ⌦ where ⌫ goods which are  brought into the cust oms territory of the ⌦ Union ⌫ 
Ö are presented to customs immediately upon th eir arrival in accordance with Article 124  
Community, other than directly into a free zo ne; 
 
Ø new 
(b) where goods are presented to the customs of fice of destination in the customs territory 
of the Union in accordance with the ru les governing the transit procedure; 
 
Ð 450/2008 (adapted) 
(bc) ⌦ where goods are ⌫ goods which are  brought from a free z one into another part 
of the customs territory of the ⌦ Union ⌫ Community ; 
(c) goods for which the external transit procedure is ended.  
The customs declaration shall be regarded as having been lodged and accepted by the customs 
authorities at the moment of pres entation of the goods to customs.  
 
EN 182   EN 2. The entry summary declaration, or a transi t document replacing it, shall constitute the 
customs declaration for the temporar y storage procedure.  
3. The customs authorities may require the holder of the goods to provide a guarantee with a 
view to ensuring payment of the amount of  import or export duty corresponding to any 
customs debt or other charges, as provided for under othe r relevant provisions in force, which 
may be incurred.  
4. Where, for any reason, goods cannot be plac ed or can no longer be maintained under the 
temporary storage procedure, th e customs authorities shall without delay take all measures 
necessary to regular ise the situation of the goods. Articles  125 to  127 shall apply  mutatis 
mutandis . 
5. The Commission may, in accordance with th e regulatory procedure referred to in 
Article  184(2), adopt measures for the im plementation of this Article.  
 
Ø new 
2. A declaration for temporary storage shall be  lodged by the holder of the goods at the 
latest at the time of their presentation to customs in accordance with paragraph 1. 
That declaration may be amended or invalida ted and verified by the customs authorities. 
 
Ð 450/2008 (adapted) 
Article 20415 2 
Goods in temporary storage 
1. Goods ⌦ placed ⌫ under the temporary storage procedure shall be stored only in 
⌦ facilities ⌫ places  authorised for temporary storage. 
2. Without prejudice to the pr ovisions of Article 120(2)91(2) , goods ⌦ placed ⌫ 
under the temporary storage procedure shal l be subject only to such forms of 
handling as are designed to ensure their pr eservation in an unaltered state without 
modifying their appearance or technical characteristics. 
 
Ø new 
3. Where, for any reason, goods cannot be ma intained under the temporary storage 
procedure, the customs authorities shall wit hout delay take all measures necessary to 
regularise the situation of the goods. Articles 167, 168 and 169 shall apply. 
 
EN 183   EN  
Ð 450/2008 (adapted) 
SECTION 3 
CUSTOMS WAREHOUSING  
Article 20515 3 
Storage in customs warehouses 
1. Under the customs warehousing procedure, non -Communit y ⌦ non-Union ⌫ 
goods may be stored in premises or any ot her location authorised for that procedure 
by the customs authorities and under custom s supervision, herein after referred to as  
(‘customs warehouses)’ . 
2. Customs warehouses may be available for use by any person for the ⌦ customs ⌫ 
warehousing of goods (public customs warehous e), or for the storage of goods by the 
holder of an authorisatio n for customs warehousing (private customs warehouse). 
3. Goods placed under the customs warehousing procedure may be temporarily 
removed from the customs warehouse. Such removal ⌦ shall ⌫ must , except in 
case of force majeure , be authorised in advance by the customs authorities. 
 
Ð 450/2008 (adapted) 
Ö new 
Article 20615 4 
Community goods, end -use and  Pprocessing activities  
1. The customs authorities may, where an economic need exists and customs 
supervision will not be  ⌦ is not ⌫ adversely affected, au thorise the following to 
take place in a customs warehouse:  
 (a) storage of Community goods;  
 (b) processing of goods under the in ward processing or end-use Ö procedure to take 
place in a customs warehouse  , subject to the c onditions provided for by ⌦ those ⌫ these  
procedures. 
2 ⌦ The goods ⌫ In the cases  referred to in paragraph 1, the goods  shall not be 
regarded as being under the cu stoms warehousing procedure. 
 
EN 184   EN  
Ð 450/2008 (adapted) 
SECTION 4 
FREE ZONES  
Article 20715 5 
Designation of free zones 
1. Member States may designate parts of the customs territory of the ⌦ Union ⌫ 
Community  as free zones. 
 
Ð 450/2008 
For each free zone the Member State shall de termine the area covered and define the entry 
and exit points. 
 
Ø new 
2. Member States shall communicate to the Commission information on their free zones 
which are in operation. 
 
Ð 450/2008 
32 Free zones shall be enclosed. 
The perimeter and the entry and exit points of the area of free zones shall be subject to 
customs supervision. 
43 Persons, goods and means of transport ente ring or leaving free zones may be subject 
to customs controls. 
Article 20815 6 
Buildings and activities in free zones 
1. The construction of any building in a free z one shall require the prior approval of the 
customs authorities. 
2. Subject to customs legislation, any industrial,  commercial or servi ce activity shall be 
permitted in a free zone. The carrying on of such activities shall be subject to notification, in advance, to  the customs authorities. 
 
EN 185   EN 3. The customs authorities may impose prohib itions or restrictions on the activities 
referred to in paragraph 2, having regard to the nature of the goods  in question, or the 
requirements of customs supervision, or  security or safety requirements. 
4. The customs authorities may prohibit pe rsons who do not provi de the necessary 
assurance of compliance with the customs provisions from carrying on an activity in 
a free zone. 
Article 20915 7 
Presentation of goods and their placement under the procedure 
1. Goods brought into a free zone shall be  presented to customs and undergo the 
prescribed customs formalities in the following cases: 
 
Ð 450/2008 (adapted) 
(a) where they are brought into th e free zone directly from out side the customs territory 
of the ⌦ Union ⌫ Community ; 
 
Ð 450/2008 
(b) where they have been placed under a customs procedure which is ended or 
discharged when they are placed under the free - zone procedure; 
 
Ð 450/2008 (adapted) 
(c) where they are placed under the free - zone procedure in orde r to benefit from a 
decision granting repayment or remission of import ⌦ duty ⌫ duties ; 
 
Ð 450/2008  
(d) where legislation other than customs legislation provides for such formalities. 
 
Ð 450/2008 (adapted) 
2. Goods brought into a free zone in circ umstances other than those covered by 
paragraph 1 need  ⌦ shall ⌫ not be presented to customs. 
 
EN 186   EN  
Ð 450/2008  
3. Without prejudice to Article 210158 , goods brought into a fr ee zone are deemed to 
be placed under the free - zone procedure: 
(a) at the moment of their entry into a free z one, unless they have already been placed 
under another customs procedure; 
(b) at the moment when a transit procedure is ended, unless they are immediately placed 
under a subsequent customs procedure. 
 
Ð 450/2008 (adapted) 
Article 2101 58 
Community  ⌦ Union  ⌫ goods in free zones 
1. Community  ⌦ Union ⌫ goods may be entered, stored, moved, used, processed or 
consumed in a free zone. In such cases the goods shall not be regarded as being 
under the free - zone procedure. 
2. ⌦ Upon application by ⌫ At the request of  the person concerned, the customs 
authorities shall certify  ⌦ establish ⌫ the customs status as ⌦ Union ⌫ 
Community  goods of the following goods: 
(a) Community  ⌦ Union ⌫ goods which enter a free zone; 
(b) Community  ⌦ Union ⌫ goods which have undergone pr ocessing operations within 
a free zone; 
 
Ð 450/2008 
(c) goods released for free circul ation within a free zone. 
 
Ð 450/2008 (adapted) 
Article 2111 59 
Non-Community  ⌦ Non-Union ⌫ goods in free zones 
1. Non-Community  ⌦ Non-Union ⌫ goods may, while they remain in a free zone, be 
released for free circulation or be placed  under the inward processing, temporary 
admission or end-use procedure, under the conditions laid down for those 
procedures. 
 
EN 187   EN In such cases the goods shall not be  regarded as being under the free - zone procedure. 
2. Without prejudice to the provisi ons applicable to supplies or  to victualling storage, 
where the procedure concerned so pr ovides, paragraph 1 of this Article  shall not 
preclude the use or consumpti on of goods of which the rel ease for free circulation or 
temporary admission would not enta il application of import duties  ⌦ duty ⌫ or 
measures laid down under the common ag ricultural or comme rcial policies. 
 
Ð 450/2008  
In the case of such use or consumption, no customs declara tion for the release for free 
circulation or temporary admissi on procedure shall be required. 
Such declaration shall, however, be required if such goods are subject to a tariff quota or 
ceiling. 
 
Ð 450/2008 (adapted) 
Article 21216 0 
Bringing goods out of a free zone 
Without prejudice to legislati on in fields other than custom s, goods in a free zone may be 
exported or re-exported from the customs territory of the ⌦ Union ⌫ Community , or 
brought into another part of the customs territory of the ⌦ Union ⌫ Community . 
 
Ð 450/2008 (adapted) 
Ö new 
Articles 12091  to 12698  Ö and 203  shall apply mutatis mutandis  to goods brought into 
other parts of the customs territory of the ⌦ Union ⌫ Community . 
 
Ð 450/2008 (adapted) 
Article 21316 1 
Customs status 
Where goods are brought out of a free zone into a nother part of the customs territory of the 
⌦ Union ⌫ Community  or placed under a customs procedure, they shall be regarded as 
⌦ non-Union ⌫ non -Community  goods unless their customs status as ⌦ Union ⌫ 
Community  goods has been proven by the certificate referred to in Article  158(2) or by any 
other status document provided for in Community customs legislation . 
 
EN 188   EN However, for the purposes of applying export ⌦ duty ⌫ duties  and export licences or export 
control measures laid down under the common  agricultural or comme rcial policies, such 
goods shall be regarded as ⌦ Union ⌫Community  goods, unless it is es tablished that they 
do not have the customs status of ⌦ Union ⌫ Community  goods. 
CHAPTER 4 
Specific use 
SECTION 1 
TEMPORARY ADMISSION  
Article 21416 2 
Scope 
1. Under the temporary admission procedure non -Community  ⌦ non-Union ⌫ goods 
intended for re-export may be ⌦ subject to specific use ⌫ used  in the customs 
territory of the ⌦ Union ⌫ Community , with total or partial relief from import 
⌦ duty ⌫ duties , and without bein g subject to any of the following: 
 
Ð 450/2008 
(a) other charges as provided for under ot her relevant provisions in force; 
 
Ð 450/2008 (adapted) 
(b) commercial policy measures, insofar as they  do not prohibit the entry or exit of 
goods into or from the customs territory of the ⌦ Union ⌫ Community . 
2. The temporary admission procedure may  ⌦ shall ⌫ only  be used provided that the 
following conditions are met: 
 
Ð 450/2008 
(a) the goods are not intended to undergo any ch ange, except normal depreciation due to 
the use made of them; 
(b) it is possible to ensure that  the goods placed under the procedure can be identified, 
except where, in view of the nature of th e goods or of the inte nded use, the absence 
of identification measures is not liable to give rise to any abus e of the procedure or, 
in the case referred to in Article 191142 , where compliance with the conditions laid 
down in respect of equivalent goods can be verified; 
 
EN 189   EN  
Ð 450/2008 (adapted) 
(c) the holder of the procedure is establishe d outside the customs territory of the 
⌦ Union ⌫ Community , except where otherwise provided for in the customs 
legislation ; 
(d) the requirements for total or partial duty relief laid down in the Community  customs 
legislation are met. 
 
Ø new 
3. The customs authority shall ensure th e customs supervisi on of goods under a 
temporary admission procedure. 
 
Ð 450/2008 (adapted) 
Article 21516 3 
Period  ⌦ Time-limit ⌫ during which goods may remain under the temporary admission 
procedure 
1. The customs authorities shall determine the period  ⌦ time-limit ⌫ within which 
goods placed under the temporary admission procedure must be re-exported or 
placed under a subsequent customs procedure. Such period must be  ⌦ time-limit 
shall be ⌫ long enough for the objective of au thorised use to be achieved. 
2. The ⌦ Except where otherwise provided, the ⌫ maximum period  ⌦ time-
limit ⌫ during which goods may remain under the temporary admission procedure 
for the same purpose and under the responsibility of the same authorisation holder shall be 24 months, even where the pro cedure was discharged by placing the goods 
under another special procedure and subse quently placing them under the temporary 
admission procedure again. 
 
Ð 450/2008 (adapted) 
Ö new 
3. Where, in exceptional circumstances, the au thorised use cannot be achieved within 
the ⌦ time-limit ⌫ periods  referred to in paragraphs 1 and 2, the customs 
authorities may , at the duly just ified request of the authorisa tion holder, extend those 
periods for a  Ö grant an extension, of  reasonable duration Ö of that time-limit, 
upon justified application by the holder of the authorisation . 
 
EN 190   EN  
Ð 450/2008 
Article 16 4 
Situations covered by temporary admission  
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down the cases in which, and the co nditions under which, the temporary admission 
procedure may be us ed and total or partial relief from import duties may be granted, shall be 
adopted in accordance with the regulatory procedure with scrutiny referred to in 
Article  184(4).  
In adopting those measures, account shall be taken of international agreements and o f the 
nature and the use of the goods.  
 
Ð 450/2008 (adapted) 
Article 21616 5 
Amount of import duty in case of temporar y admission with partial relief from import 
⌦ duty ⌫ duties  
1. The amount of import duties  ⌦ duty ⌫ in respect of goods placed under the 
temporary admission procedure with  partial relief from import ⌦ duty ⌫ duties  
shall be set at 3 % of the amount of im port duty which would have been payable on 
those goods had they been re leased for free circulation on the date on which they 
were placed under the tem porary admission procedure. 
That amount shall be payable for every month or fraction of a month during which the goods 
have been placed under the  temporary admission ⌦ procedure ⌫ with partial relief from 
import duty. 
 
Ð 450/2008 
2. The amount of import duty shall not exceed that which would have been payable if 
the goods in question had been released for fr ee circulation on the date on which they 
were placed under the tem porary admission procedure. 
 
EN 191   EN  
Ø new 
Article 217 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the specific use referred  to in Article 214(1); 
(b) the requirements referred to in Article 214(2)(d); 
(c) the rules on the procedure to ensure custom s supervision in accordance with Article 
214(3); 
(d) the time-limits referred to in Article 215(2). 
 
Ð 450/2008  
SECTION 2 
END-USE 
Article 21816 6 
End-use procedure 
1. Under the end-use procedure, goods may be released for free circulation under a duty 
exemption or at a reduced rate of duty on account of their specific use. 
 
Ð 450/2008 (adapted) 
They  ⌦ The customs authorities ⌫ shall ⌦ ensure that the goods placed under the end-use 
procedure ⌫ remain under customs supervision. 
 
Ð 450/2008  
2. Customs supervision under the end-use pr ocedure shall end in the following cases: 
(a) where the goods have been used for the pur poses laid down for th e application of the 
duty exemption or reduced rate of duty; 
 
EN 192   EN  
Ð 450/2008 (adapted) 
(b) where the goods ⌦ have been brought out of the customs territory of the Union ⌫ 
are exported , destroyed or abandoned to the State; 
(c) where the goods have been used for purpos es other than those laid down for the 
application of the duty exemption or redu ced duty rate and the applicable import 
duties  ⌦ duty ⌫ ⌦ has ⌫ have  been paid. 
3. Where a rate of yield is required, Article 220167  shall apply mutatis mutandis  to the 
end-use procedure. 
 
Ø new 
4. Waste and scrap which result from the working or processing of goods according to 
the prescribed end-use and lo sses due to natural wastage sh all be considered as goods 
assigned to the prescribed end-use.  
5. Waste and scrap resulting from destruc tion of goods placed under the end-use 
procedure shall be deemed to be placed  under the temporary storage procedure. 
Article 219 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243 
specifying the rules on the procedure to ensure customs supervision in accordance with 
Article 218(1). 
 
Ð 450/2008 (adapted) 
CHAPTER 5 
Processing 
SECTION 1 
GENERAL PROVISIONS  
Article 2201 67 
Rate of yield 
Except where a rate of yield ha s been specified in Community  ⌦ Union ⌫ legislation 
governing specific fields, th e customs authorities shall set eith er the rate of yield or average 
rate of yield of the processing operation or where appropria te, the method of determining such 
rate. 
 
EN 193   EN  
Ð 450/2008  
The rate of yield or average ra te of yield shall be determin ed on the basis of the actual 
circumstances in which processing operations are, or are to be, carried out. That rate may be 
adjusted, where appropriate, in  accordance with Articles 2818  and 29.19.  
 
Ð 450/2008 (adapted) 
SECTION 2 
INWARD PROCESSING  
Article 2211 68 
Scope 
1. Without prejudice to Article 19114 2, under the inward - processing procedure non -
Community  ⌦ non-Union ⌫ goods may be used in th e customs territory of the 
⌦ Union ⌫ Community  in one or more processing op erations without such goods 
being subject to any of the following: 
(a) import ⌦ duty ⌫ duties ; 
 
Ð 450/2008 
(b) other charges as provided for under ot her relevant provisions in force; 
 
Ð 450/2008 (adapted) 
(c) commercial policy measures, insofar as they  do not prohibit the entry or exit of 
goods into or from the customs territory of the ⌦ Union ⌫ Community . 
 
Ð 450/2008 (adapted) 
2. The inward - processing procedure may be used in cases other than repair and 
destruction only where, without prejudice to  the use of production accessories, the 
goods placed under the procedure can be id entified in the pr ocessed products. 
In the case referred to in Article 191142 , the procedure may be used where compliance with 
the conditions laid down in respect of  equivalent goods can be verified. 
3. In addition to paragraphs 1 and 2, the inward - processing procedure may also be used 
for the following goods: 
 
EN 194   EN (a) goods intended to undergo operations to en sure their complianc e with technical 
requirements for their release for free circulation; 
(b) goods which have to undergo usual forms of  handling in accordance with Article 
189141 . 
 
Ð 450/2008 (adapted) 
Ö new 
Article 2221 69 
Period  ⌦ Time-limit ⌫ for discharge 
1. The customs authorities shall specify the period  ⌦ time-limit ⌫ within which the 
inward-  processing procedure is to be discharged, in accordance with Article 185138 . 
That period  ⌦ time-limit ⌫ shall run from the date on which the non -Community  ⌦ non-
Union ⌫ goods are placed under the procedure and sh all take account of the time required to 
carry out the processing operations and to discharge the procedure. 
2. The customs authorities may grant an ex tension, of reasonabl e duration, of the 
⌦ time-limit ⌫ period  specified pursuant to para graph 1, on submission of a duly  
⌦ upon ⌫ justified request  ⌦ application ⌫ by the holder of the authorisation. 
The authorisation may specify that a period  ⌦ time-limit ⌫ which commences in the course 
of a calendar month, quarter or semester shall end on the last day of a subsequent calendar 
month, quarter or semester respectively. 
3. In cases of prior exportation in acco rdance with Article  191(2)(c)142(2)(b) , the 
customs authorities s hall specify the period within which the  non -Community  
⌦ non-Union ⌫ goods must  ⌦ shall ⌫ be declared for Ö the inward 
processing  procedure ⌦ within a specific time-limit ⌫. That period  ⌦ time-
limit ⌫ shall run from the date of acceptance of the export declaration relating to 
the processed products obtained from  the corresponding equivalent goods. 
Article 22317 0 
Temporary re-export for further processing 
Subject to authorisation  by ⌦ Upon application, ⌫ the customs authorities,  Ö may 
authorise that  some or all of the goods placed under the inward - processing procedure, or 
the processed products, may be  ⌦ are ⌫ temporarily re-exported for the purpose of further 
processing outside the customs territory of the ⌦ Union ⌫ Community , in accordance with 
the conditions laid down for the outward - processing procedure. 
 
EN 195   EN SECTION 3 
OUTWARD PROCESSING  
Article 22417 1 
Scope  
1. Under the outward - processing procedure Community  ⌦ Union ⌫ goods may be 
temporarily exported from the cu stoms territory of the Community  ⌦ Union ⌫ in 
order to undergo processing operations. The processed products resulting from those 
goods may be released for free circulation with total or partia l relief from import 
duties at the request of  ⌦ duty upon application by ⌫ the holder of the 
authorisation or any other person estab lished in the customs territory of the 
Community  ⌦ Union ⌫ provided that that person has obtained the consent of the 
holder of the authorisation and the conditions of the authorisation are fulfilled. 
2. Outward processing shall not be allowed for the following Community  ⌦ Union ⌫ 
goods: 
(a) goods the export of which gives rise to repayment or remission of import ⌦ duty ⌫ 
duties ; 
 
Ð 450/2008 
(b) goods which, prior to exportation, were re leased for free circ ulation under a duty 
exemption or at a reduced rate of duty by vi rtue of their end-use,  for as long as the 
purposes of such end-use have not been fulfilled, unless those goods have to undergo repair operations; 
(c) goods the export of which gives rise to the granting of export refunds; 
(d) goods in respect of which a financial adva ntage other than refunds referred to in 
point (c) is granted under the common agri cultural policy by virtue  of the exportation
 
of those goods. 
 
Ð 450/2008 
3. In cases not covered by Articles  172 and  173 and where ad valorem  duties are 
involved, the amount of the im port duty shall be calculat ed on the basis of the cost of 
the processing operation undert aken outside the customs te rritory of the Community.  
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down the rules for such calculation and  the rules where specif ic duties are involved, 
shall be adopted in accordance with the regu latory procedure with scrutiny referred to in 
Article  184(4).  
 
EN 196   EN  
Ð 450/2008 (adapted) 
3.4. The customs authorities shall specify the period  ⌦ time-limit ⌫ within which 
goods temporarily exported must be reimpor ted into the customs territory of the 
⌦ Union ⌫ Community  in the form of processe d products, and placed under 
release  ⌦ released ⌫ for free circulation, in order to be  able to benefit from total or 
partial relief from import ⌦ duty ⌫ duties . They may, extend that period, for a  
⌦ grant an extention, of ⌫ reasonable duration, on submission of a duly  ⌦ of that 
time-limit, upon ⌫ justified request  ⌦ application ⌫ by the holder of the 
authorisation. 
Article 22517 2 
Goods repaired free of charge 
1. Where it is established to the satisfaction of the customs author ities that goods have 
been repaired free of charge, either because  of a contractual or  statutory obligation 
arising from a guarantee or because of a manufacturing or material defect, they shall 
be granted total relief from import ⌦ duty ⌫ duties.  
 
Ð 450/2008 
2. Paragraph 1 shall not apply where account  was taken of the manufacturing or 
material defect at the time when the goods  in question were first released for free 
circulation. 
 
Ð 450/2008 (adapted) 
Article 22617 3 
Standard exchange system 
1. Under the standard exchange system an im ported product, hereinaf ter referred to as a  
(‘replacement product)’ , may, in accordance with paragraphs 2 to 5, replace a 
processed product. 
2. The customs authorities shall ⌦ , upon application ⌫ authorise the standard 
exchange system to be used where the processing operation involves the repair of 
defective ⌦ Union ⌫ Community  goods other than those s ubject to measures laid 
down under the common agricultural policy or to the specific arrangements 
applicable to certain goods resulting fr om the processing of agricultural products. 
 
EN 197   EN  
Ð 450/2008 
3. Replacement products shall have the same eight-digit Combined Nomenclature code, 
the same commercial quality and the same t echnical characteristics as the defective 
goods had the latter undergone repair. 
4. Where the defective goods have been used before export, the replacement products 
must also have been used. 
The customs authorities shall, however, wa ive the requirement set out in the first 
subparagraph if the replacement product has been supplied free of charge, either because of a 
contractual or statutory obligat ion arising from a guarantee or  because of a material or 
manufacturing defect. 
5. The provisions which would be applicable to the processed products shall apply to 
the replacement products. 
 
Ð 450/2008 (adapted) 
Article 22717 4 
Prior importation of replacement products 
1. The customs authorities shall, under the c onditions they lay down, and at the request 
of ⌦ upon application by ⌫ the person concerned, aut horise replacement products 
to be imported before the defective goods are exported. 
 
Ð 450/2008 
In the event of such prior importation of a replacement pr oduct, a guarantee shall be provided 
covering the amount of the import duty that would be payable should the defective goods not be exported in accordance with paragraph 2. 
2. The defective goods shall be e xported within a period of two months from the date of 
acceptance by the customs authorities of th e declaration for the release for free 
circulation of the replacement products. 
 
Ð 450/2008 (adapted) 
3. Where, in exceptional circumstances, the defective goods cannot be exported within 
the period referred to in paragraph 2, th e customs authorities may, at the duly 
justified request of the person concerned, extend that period for  ⌦ grant an 
extension, of a ⌫ reasonable duration, ⌦ of that period, upon justified application 
by the holder of the authorisation. ⌫ 
 
EN 198   EN TITLE  VIII 
DEPARTURE  OF GOODS  ⌦ BROUGHT  OUT  OF ⌫ FROM  THE  
CUSTOMS  TERRITORY  OF THE  ⌦ UNION ⌫ COMMUNITY  
CHAPTER  1 
GOODS LEAVING THE CUS TOMS TERRITORY  
Article 22817 5 
Obligation to lodge  ⌦ Lodging ⌫ a pre-departure declaration 
1. Goods destined to leave  ⌦ be brought out of ⌫ the customs territory of the 
Community  ⌦ Union ⌫ shall be covered by a pre-de parture declaration lodged or 
made available at the competent customs office before the goods are to be brought 
out of the cust oms territory of the Community . 
 
Ð 450/2008 
However, the first subparagraph shall not apply to goods carried on   
 
Ø new 
2. The obligation referred to in paragraph 1 shall be waived:  
(a) for means of transport and containers  placed under the temporary admission 
procedure; 
 
Ð 450/2008 (adapted) 
(b) for  means of transport which  ⌦ and the goods carried thereon ⌫ only passing  
through the territorial waters  or the airspace of the customs territory of the 
⌦ Union ⌫ Community  without a stop ⌦ within that territory; ⌫ therein.  
 
Ø new 
(c) in other cases where duly justified by the type of traffic or re quired by international 
agreements. 
3. The pre-departure declaration shall be lodged by the person responsible at the 
competent customs office within a specifi c time-limit, before the goods are brought 
out of the customs te rritory of the Union. 
 
EN 199   EN  
Ð 450/2008  
4.2. The pre-departure declaration shall ta ke the form of one of the following: 
 
Ð 450/2008 (adapted) 
(a) where goods leaving  ⌦ brought out of ⌫ the customs territory of the ⌦ Union ⌫ 
Community  are placed under a customs pro cedure for the purpose of which a 
customs declaration is required, the appropriate customs declaration; 
 
Ð 450/2008 
(b) a re-export notification, in accordance with Article 235179 ; 
 
Ð 450/2008 
(c) where neither a customs declaration nor a re -export notification is required,  the exit 
summary declaration refe rred to in Article 236180 ;; 
 
Ø new 
(d) the re-export advice refe rred to in Article 239. 
 
Ð 450/2008 (adapted) 
Ö new 
5.3. The pre-departure Ö declarations in the form referred to in points (a) and (b) of 
paragraph 4  declaration  shall contain at least the pa rticulars necessary for the exit 
summary declaration. 
Article 176 
Measures establishing certain detai ls  
1. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, concerning the following:  
(a) the cases in which, and the conditions under which, goods leaving the customs territory of 
the Community are not subject to a pre -departure declaration ; 
 (b) the conditions under whic h the requirement for a pre -departure declaration may be 
or adapted;  
 
EN 200   EN  (c)  the deadline by which the pre -departure declaration is to be lodged or made 
available before the goods are brought out of t he customs territory of the Community;  
 (d)  any exceptions from a nd variations to the deadline referred to in point  (c); 
 (e) the determination of the competent customs office at which the pre -departure 
declaration is to be lodged or made available and whe re risk analysis and risk -based export 
and exit controls are to be carried out,  
shall be adopted in accordance with the regu latory procedure with scrutiny referred to in 
184(4) . 
2. In adopting those measures, accoun t shall be taken of the following:  
 (a) special circumstances;  
 (b) the application of those measures to certain types of goods traffic, modes of 
transport or economic operators;  
 (c) international agreements which provi de for special security arrangements.  
 
Ø new 
Article 229 
Risk analysis  
The customs office referred to in Article 228(3) shall, within a specific time-limit, carry out 
risk analysis, primarily for safety and secur ity purposes, on the basis of the pre-departure 
declaration and take the necessary measures based on the results of that risk analysis. 
Article 230 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the cases where the obligation to lodge a pre-departure declaration is waived in 
accordance with Article 228(2)(c); 
(b) the time-limit withinwhich the pre-departure declaration is to be  lodged before the 
goods are brought out of the customs territory of the Union; 
(c) the time-limit within which risk analysis is to be carried out, in accordance with 
Article 229. 
 
EN 201   EN  
Ð 450/2008 (adapted) 
Article 2311 77 
Customs supervision onand  exit formalities  
1. Goods leaving  ⌦ to be brought out of ⌫ the customs territory of the Community  
⌦ Union ⌫ shall be subject to customs superv ision and may be subject to customs 
controls. Where appropriate, the customs authorities may, in accordance with the 
measures adopted under paragraph  5, determine the route to be used, and the time-
limit to be respected when goods are to ⌦ be brought out of ⌫ leave  the customs 
territory of the ⌦ Union ⌫ Community . 
2. Goods destined to leav e the customs territory  ⌦ be brought out ⌫ of the 
⌦ Union ⌫ Community  shall be presented to customs ⌦ by the person 
responsible ⌫ at the ⌦ competent ⌫ customs office competent for the place 
where the goods leave the customs territory of  the Community  and shall be subject to 
the application of exit formalities, which shall , as appropriate, ⌦ to ⌫ include  the 
following: 
(a) the repayment or remission of import duties or  ⌦ duty; ⌫ 
 
Ð 450/2008 
(b) the payment of export refunds; 
 
Ð 450/2008 (adapted) 
(c)(b)  the collection of export ⌦ duty ⌫ duties ; 
 
Ð 450/2008 
(d)(c)  the formalities required under provisions in  force with regard to other charges; 
 
Ð 450/2008 (adapted) 
(e)(d)  the application of prohibiti ons and restrictions justifie d on grounds of, inter alia, 
public morality, public policy or public secur ity, the protection of the health and life 
of humans, animals or plants, the protecti on of the environment,  the protection of 
national treasures possessing artistic, hist oric or archaeological value and the 
protection of industrial or commercial pr operty, including cont rols against drug 
precursors, goods infringing ce rtain intellectual property ri ghts and cash leaving the 
Community , as well as the implementation of fishery conservation and management 
measures and of commercial policy measures. 
 
EN 202   EN  
Ð 450/2008 
3. Goods leaving the customs territory of th e Community shall be presented to customs by 
one of the following persons:  
 (a) the person who exports the goods from the customs territory of the Community;  
 (b) the person in whose name or on whose behalf the person who exports the goods 
from that territ ory acts;  
 (c) the person who assumed responsibility for carriage of the goods prior to their 
export from the customs te rritory of the Community.  
 
Ð 450/2008 (adapted) 
3.4. Release for exit shall be granted on c ondition that the goods in question leave  
⌦ will be brought out of ⌫ the customs territory of the Community  ⌦ Union ⌫ 
in the same condition as when the pr e-departure declaration was accepted. 
 
Ð 450/2008 
Ö new 
Ö Article 232 
Delegation of power  
5. The Commission shall,  Ö be empowered to adopt delegated acts  in accordance 
with Ö Article 243, specifying:  the regulatory p rocedure referred to in 
Article  184(2), adopt measures for the implementation of paragraphs  1, 2 and  3 of 
this Article.  
 
Ø new 
(a) the rules on the proce dure regarding exit; 
(b) the rules on the procedure to ensu re customs supervision on exit. 
 
EN 203   EN  
Ð 450/2008 (adapted) 
Ö new 
CHAPTER 2  
Export and re -export  
Article 2331 78 
Community  ⌦ Export of Union ⌫ goods 
 
Ð 450/2008 (adapted) 
1. Community  ⌦ Union ⌫ goods destined to leave  ⌦ be brought out of ⌫ the 
customs territory of the Community  ⌦ Union ⌫ shall be placed under the export 
procedure. 
 
Ð 450/2008 
2. Paragraph 1 shall not appl y to the following goods: 
(a) goods placed under the end-use or outward - processing procedure; 
 
Ð 450/2008 (adapted) 
(b) goods placed under the internal transit pr ocedure or leaving the customs territory  
⌦ to be brought out ⌫ of the Community  ⌦ customs territory of the Union ⌫ 
temporarily, in accordance with Article 132103 . 
 
Ð 450/2008 
3. The Commission shall, in accordance with the regulatory procedure referred to in 
Article  184(2), adopt measures laying down the export formalities applicable to 
goods placed under the export procedure, under the end -use procedure or the 
outward -processing procedure.  
 
Ø new 
3. In certain cases export formalities shall apply to goods brought out of the customs 
territory of the Union refe rred to in paragraph 2(a). 
 
EN 204   EN Article 234 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying the cases where the export formalities apply in accordance with Article 233(3). 
 
Ð 450/2008 (adapted) 
Ö new 
Article 2351 79 
Non-Community  ⌦ Re-export of non-Union ⌫ goods 
1. Non-Community  ⌦ Non-Union ⌫ goods destined to leave  ⌦ be brought out 
of ⌫ the customs territory of the Community  ⌦ Union ⌫ shall be subject to a re-
export notification to be lodged at the co mpetent customs office and to the exit 
formalities. 
2. Articles 134104  to 165124  shall apply mutatis mutandis  to the re-export notification. 
3. Paragraph 1 shall not appl y to the following goods: 
(a) goods placed under the external transit procedure which only pass through the 
customs territory of the ⌦ Union ⌫ Commun ity; 
(b) goods trans-shipped within, or direc tly re-exported from, a free zone; 
(c) goods under the temporary storage procedure which are directly re-exported from an 
authorised  ⌦ a ⌫ temporary storage facility. 
Article 23618 0 
Exit ⌦ Lodging an exit ⌫ summary declaration 
1. Where goods are destined to leave  ⌦ be brought out of ⌫ the customs territory of 
the Community  ⌦ Union ⌫ and a customs declaration or  a re-export notification is 
not required, an exit summary declaration shall be lodged ⌦ by the person 
responsible ⌫ at the competent customs office, in accordance with Article  175. 
2. The exit summary declaration shall be made using an electronic data -processing 
technique. Commercial, port or transpor t information may be used ⌦ as an exit 
summary declaration ⌫ , provided that it contains th e necessary particulars for an 
exit summary  ⌦ such ⌫ declaration Ö and is available within a specific time-limit, 
before the goods are brought out of the customs territory of the Union.  
 
Ð 450/2008  
3. In exceptional circumstances, customs authori ties may accept paper -based exit 
summary declarations, provided that they a pply the same level of risk management 
 
EN 205   EN as that applied to exit summary declar ations made using an electronic data -
processing technique and that the requirements for the exchange of such data with 
other customs offices can be met.  
 
Ð 450/2008 (adapted) 
Ö new 
3. Customs authorities may accept, instead of the lodging of the exit summary 
declaration, the lodging of a notification and access to Ö the particulars of an exit  
summary declaration data  in the economic operator’s computer system. 
 
Ð 450/2008  
4. The exit summary declaration shall be lodged by one of the following persons:  
 (a) the person who brings the goods, o r who assumes responsibility for the carriage of 
the goods, out of the customs territory of the Community;  
 (b) the exporter or c onsignor or other pers on in whose name or on whose behalf the 
persons referred to in point  (a) act;  
 (c) any person who is able  to present the goods in question or to have them presented 
to the competent customs authority.  
 
Ð 450/2008 (adapted) 
Ö new 
Article 23718 1 
Amendment ⌦ and expiry ⌫ of the exit summary declaration 
1. The declarant shall, at his request,  ⌦ may, upon application ⌫, be permitted  
⌦ authorised ⌫ to amend one or more particular s of the exit summary declaration 
after it has been lodged. 
 
Ð 450/2008  
However, no amendment shall be possibl e after any of the following events:  
 (a) the customs authorities have inform ed the person who lodged the summary 
declaration that they intend to examine the goods;  
 (b) the customs authorities have established t hat the particular s in question are 
incorrect;  
 
EN 206   EN  (c) the customs authorities have alre ady allowed the removal of the goods.  
The measures designed to amend non -essential elements of this  Regulation, by supplementing 
it, laying down exceptions to point  (c) of  the second subparagraph of this Article, shall be 
adopted in accordance with the regulatory procedure with scrutiny referred to in 
Article  184(4).  
 
Ø new 
2. The exit summary declaration shall be deemed not to have been lodged when the 
goods declared have not been brought out of the customs territory of the Union 
within a specific time-limit after the declaration has been lodged. 
Article 238 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying : 
(a) the rules on the procedure for lodgi ng an exit summary declaration;  
(b) the cases where an amendment to the ex it summary declaration, as referred to in 
Article 237(1), is authorised;  
(c) the time-limit referred to in Articl e 237(2), within which an exit summary 
declaration, is deemed not to have been lodged. 
 
Ð 450/2008  
CHAPTER 3  
Relief from export duties  
 
Ø new 
Article 239 
Lodging a re-export advice 
1. Where non-Union goods are brought out of the customs territory of the Union 
directly from a temporary storage facility  or a free zone and no re-export notification 
or exit summary declaration is required, a re-export advice shall be lodged by the 
person responsible at the competent customs office. 
 
EN 207   EN 2. Commercial, port or transport informati on may be used as a re-export advice, 
provided that it contai ns the necessary particulars for such advice and is available 
before the goods are brought out of the customs territory of the Union. 
3. Customs authorities may accept, instead of the lodging of the re-export advice, the 
lodging of a notification and access to the particulars of a re-export advice in the 
economic operator’s computer system. 
Article 240 
Amendment and expiry of the re-export advice 
1. The declarant may, upon application, be author ised to amend one or more particulars 
of the re-export advice after it has been lodged. 
2. The re-export advice shall be deemed not to have been lodged when the goods 
declared have not been brought out of the customs territory of the Union within the 
time-limit laid down in the customs legislation. 
Article 241 
Delegation of power 
The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 
(a) the rules on the procedure fo r lodging a re-export advice; 
(b) the cases where an amendment to the re-export advice is authorised; 
(c) the time-limits referred to in Article 240( 2) within which a re -export advice is 
deemed not to have been lodged. 
 
EN 208   EN  
Ð 450/2008 
Article 18 2 
Temporary export  
 
Ø new 
Article 242 
Relief from export duty for Un ion goods temporarily exported 
 
Ð 450/2008 (adapted) 
Ö new 
Without prejudice to Article 224171 , Community goods may be  ⌦ Union goods which 
are ⌫ temporarily exported from the customs territory of the ⌦ Union ⌫ Community  
⌦ shall ⌫ and benefit from export duty relief, conditional upon ⌦ their ⌫ re-importation. 
 
Ð 450/2008  
2. The Commission shall, in accordance with the regulatory procedure referred to in 
Article  184(2), adopt measures for the im plementation of this Article.  
 
EN 209   EN  
Ð 450/2008 (adapted) 
Ö new 
TITLE  IX 
CUSTOMS  CODE  ⌦ DELEGATION  OF POWER, ⌫ COMMITTEE  
⌦ PROCEDURE ⌫ AND  FINAL  PROVISIONS 
CHAPTER 1 
⌦ Delegation of power and ⌫ Customs Ccode Ccommittee 
⌦ procedure ⌫ 
Article 24318 3 
Further implementing measures  ⌦ Exercise of the delegation of power ⌫  
 
Ð 450/2008  
1. The Commission shall, in accordance with the regulatory procedure referred to in 
Article  184(2), adopt rules for the interoperab ility of Member States’ electronic 
customs systems as well as for the relevant Community components to bring about 
improved cooperation based upon electron ic data exchange between customs 
authorities, between customs author ities and the Commission and betw een customs 
authorities and economic operators.  
2. The measures designed to amend non -essential elements of  this Regulation, by 
supplementing it, laying down the following:  
 (a) the conditions under which the Comm ission may issue decisions requesting 
Membe r States to revoke or amend a decision — other than those re ferred to in Article  
20(8)(c) issued within the framework of th e customs legislation which deviates from 
comparable decisions of other competent authorities and thereby compromises the uniform 
application of customs legislation;  
 (b) any other implementing measures, where necessary, including where the 
Community has accepted commitments and obligati ons in relation to international agreements 
which require the adaptation of provisions of the Code;  
 (c) further cases and conditions under whic h the application of this Code may be 
simplified,  
shall be adopted in accordance with the regu latory procedure with scrutiny referred to in 
Article  184(4).  
 
EN 210   EN  
Ø new 
1. The power to adopt delegated acts is conferred on the Commission subject to the 
conditions laid down in this Article. 
2. The delegation of power referred to in Articles 2, 7, 10, 16, 2 0, 23, 25, 31, 33, 43, 55, 
57, 64, 76, 87, 94, 102, 109, 113, 118, 129, 133, 136, 139, 142, 145, 151, 155, 157, 
166, 171, 173, 177, 179, 182, 184, 186, 190, 192, 195, 198, 202, 217, 219, 230, 232, 
234, 238, 241 shall be conferred on the Com mission for an indeterminate period of 
time from the date of entry into force of this Regulation. 
3. The delegations of power referred to in paragraph 2 may be re voked at any time by 
the European Parliament or by the Council. A decision of revocation shall put an end 
to the delegation of the power specified in that decision. It shall take effect the day 
following the publication of th e decision in the Official Journal of the European 
Union or at a later date specified therein. It shall not affect the validity of any 
delegated acts al ready in force. 
4. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to 
the European Parliament and to the Council. 
5. A delegated act adopted pursuant to the Article s listed in paragraph 2 shall enter into 
force only if no objection has been expresse d either by the European Parliament or 
the Council within a period of 2 months of notification of that act to the European 
Parliament and the Council or if, before the expiry of that period, the European 
Parliament and the Council have both informed the Commission that they will not 
object. That period shall be extended by 2 m onths at the initiative of the European 
Parliament or the Council. 
 
Ð 450/2008 (adapted) 
Ö new 
Article 24418 4 
Committee ⌦ procedure ⌫ 
1. The Commission shall be assisted by the Customs Code Committee, hereina fter 
referred to as ‘the Committee’ . Ö That committee shall be a committee within the 
meaning of Regulation (EU) No 182/2011.  
2. Where reference is made to this pa ragraph, Articles 5 and 7 of Decision 
1999/468/EC  Ö Article 4 of Regulation (EU) No 182/2011  shall apply , having 
regard to the provisions of Article  8 thereof . 
 
Ð 450/2008  
The period laid down in Article  5(6) of Decision 1999/468/EC sh all be set at three months . 
 
EN 211   EN  
Ø new 
3. Where reference is made to this para graph, Article 8 of Regulation (EU) No 
182/2011 in conjunction with Arti cle 4 thereof shall apply. 
 
Ð 450/2008 
Ö new 
4.3. Where reference is made to this paragraph, Articles  4 and  7 of Decision 
1999/468/EC  Ö Article 5 of Regulation (EU) No 182/2011  shall apply, having 
regard to the provisions of Article  8 thereof.  
The period laid down in Article  4(3) of Decision 1999/468/EC sh all be set at three months . 
5.4. Ö Where reference is made to this para graph, Article 8 of Regulation (EU) No 
182/2011 in conjunction with Arti cle 5 thereof shall apply.  Article  5a(1) to  (4) and 
Article  7 of Decision 1999/468/EC shall apply, having reg ard to the provisions of 
Article  8 thereof.  
 
Ø new 
6. Where the opinion of the committee is to  be obtained by written procedure and 
reference is made to this paragraph, that pr ocedure shall be termin ated without result 
only when, within the time-limit for deliv ery of the opinion, the chair of the 
committee so decides. 
 
Ð 450/2008  
Article 18 5 
Further matters  
The Committee may examine any question concerni ng the customs legisla tion which is raised 
by its chairman, either on the in itiative of the Commission or at the request of a representative 
of a Member State, and which conc erns, in particular, the following:  
 (a) any problems arising from the application of customs legislation;  
 (b) any position to be taken by the Community in c ommittees, working groups and 
panels established by or under international agreements deal ing with customs legislation.  
 
EN 212   EN CHAPTER  2 
FINAL PROVISIONS  
Article 24518 6 
Repeal 
 
Ø new 
1. Regulation (EC) No 450/2008 is repealed. 
 
Ð 450/2008 (adapted) 
Ö new 
2. Regulations  (EEC) No 3925/91, ⌦ Regulation ⌫ (EEC) No 2913/92 and 
⌦ Regulation ⌫ (EC) No 1207/2001 are hereby  repealed Ö from the date referred 
to in Article 247(2)  . 
3. References to the repealed Regulations sh all be construed as references to this 
Regulation and shall be read in acc ordance with the correlation tables  set out  in the 
Annex. 
Article 24618 7 
Entry into force 
This Regulation shall enter into force on the 20th  ⌦ twentieth ⌫ day following ⌦ that 
of ⌫ its publication in the Official Journal of the European Union . 
Article 2471 88 
Application 
1. The second subparagraph of Article  1(3), second subparagraph of Article  5(1), first 
subparagraph of Article  5(2), Article  10(2), Article  11(3), second subparagraph of 
Article  12(2), Article  15(1), Article  16(5), Article  18(4), Article  19(5), Article  20(7), 
Article  20(8), Article  20(9), second s ubparagraph of Article  24(3), Article  25(3), 
Article  28(3), Article  30(2), Article  31(3), Article  33(5), Article  38, Article  39(3), 
Article  39(6), Article  43, Article  54, second subparagraph of Article  55(2), Article  56(9), 
Article  57(3), second subparagra ph of Article  58, second subparagraph of Article  59(1), 
Article  62(3), Article  63(3), Article  65(3), third subparagraph of Article  67(1), Article  71, first 
subparagraph of Article  72(3), Article  76, Article  77(3), second subparagraph of 
Article  78(1), Arti cle 78(5), Article  85, Article  86(7), first subparagraph of Article  87(3), 
second subparagraph of Article  88(4), Article  89(2), Article  93(2), Article  101(2), Article  103, 
Article  105(2), first subparagraph of Article  106(4), Article  107(3), second subpara graph of 
Article  108(1), Article  108(4), Article  109(2), Article  109(3), third subparagraph of 
 
EN 213   EN Article  110(1), Article  111(3), Article  112(4), Article  113(3), second subparagraph of 
Article  114(2), second subpa ragraph of Article  115, first subparagraph of Article  116(2), 
Article  119(3), Article  122, Article  124(2), Article  128, Article  134, first subparagraph of 
Article  136(2), second subparagraph of Article  136(3), fourth subparagraph of Article  136(4), 
Article  137(2), Article  140(2), fourth subparagraph o f Article  142(1), second subparagraph of 
Article  142(2), second subpa ragraph of Article  142(3), Article  143, Article  144(2), second 
subparagraph of Article  145(3), second subparagraph of Article  148(2), Article  150(3), 
Article  151(5), first subparagraph of  Article  164, second subpara graph of Article  171(3), 
Article  176(1), Article  177(5), Article  178(3), third subparagraph of Article  181, 
Article  182(2), Article  183(1) and Article  183(2) shall be applicable from 24  June 2008.  
 
Ø new 
1. Articles 2, 7, 8, 10, 16, 17, 20, 23, 25, 26, 31, 33, 34, 43, 44, 46, 51, 55, 57, 58, 60, 
64, 76, 87, 88, 94, 95, 102, 109, 110, 113, 11 8, 129, 133, 136, 137, 139, 142, 145, 
151, 153, 155, 157, 163, 166, 171, 173, 177, 179, 182, 184, 186, 190, 192, 195, 198, 
202, 217, 219, 230, 232, 234, 238, 241 and 245 shall apply from [ date of entry into 
force of the recast Regulati on, as resulting from Article 246 ]. 
 
Ð 450/2008 (adapted) 
Ö new 
2. All other provisions shall be  applicable once the implem enting provisions adopted on 
the basis of the  Articles ⌦ other than those ⌫ referred to in the  paragraph 1 are 
applicable. The implementing provisi ons shall enter into force on 24  June 2009 at the 
earliest.  
Notwithstanding the e ntry into force of the implementing provisions, the provisions of this 
Regulation referred to in this para graph shall be applicable on 24  June 2013 at the latest.  
3. Article  30(1)  shall apply onf rom Ö the first day of the first month after 18 months 
following the date referred  to in that paragraph  1 January 2011 . 
This Regulation shall be binding in  its entirety and directly applicable in all Member States. 
Done at Brussels, 20.2.2012 
For the European Parliament For the Council 
The President The President 
 
EN 214   EN  
Ð 450/2008 (adapted) 
 
EN 215   EN ANNEX  
CORRELATION TABLES  
1. Regulation (EEC) No 2913/92 
Regulation (EEC) 
No 2913/92 Regulation ⌦ (EC) 
No 450/2008 ⌫  
Article 1 Article 4 
Article 2 Article 1 
Article 3 Article 3 
Article 4 Article 4 
Article 4, points (4a) to (4d) — 
Article 5 Articles 11 and 12 
Article 5a Articles 13, 14 
and 15 
Article 6 Article 16 
Article 7 Article 16 
Article 8 Article 18 
Article 9 Article 19 
Article 10 Article 16 
Article 11 Articles 8 and 30 
Article 12 Article 20 
Article 13 Articles 25 and 26 
Article 14 Article 9 
Article 15 Article 6 
Article 16 Article 29 
Article 17 Article 32 
Article 18 Article 31 
Article 19 Articles 116 
and 183 
 
EN 216   EN Article 20 Articles 33 and 34 
Article 21 Article 33 
Article 22 Article 35 
Article 23 Article 36 
Article 24 Article 36 
Article 25 — 
Article 26 Article 37 
Article 27  Article 39 
Article 28 Article 40 
Article 29 Article 41 
Article 30 Article 42 
Article 31 Article 42 
Article 32 Article 43 
Article 33 Article 43 
Article 34 Article 43 
Article 35 Article 31 
Article 36 Article 41 
Article 36a Article 87 
Article 36b Articles 5, 88 
and 89 
Article 36c Article 90 
Article 37 Article 91 
Article 38 Articles 92 and 93 
Article 39 Article 94 
Article 40 Article 95 
Article 41 Article 95 
Article 42 Article 91 
 
EN 217   EN Article 43 — 
Article 44 — 
Article 45 — 
Article 46 Article 96 
Article 47 Article 96 
Article 48 Article 97 
Article 49 — 
Article 50 Articles 98 and 151 
Article 51 Articles 151 
and 152 
Article 52 Article 152 
Article 53 Article 151 
Article 54 Article 99 
Article 55 Article 100 
Article 56 Article 125 
Article 57 Article 126 
Article 58 Articles 91 and 97 
Article 59 Article 104 
Article 60 Article 105 
Article 61 Article 107 
Article 62 Article 108 
Article 63 Article 112 
Article 64 Article 111 
Article 65 Article 113 
Article 66 Article 114 
Article 67 Article 112 
Article 68 Article 117 
 
EN 218   EN Article 69 Article 118 
Article 70 Article 119 
Article 71 Article 120 
Article 72 Article 121 
Article 73 Article 123 
Article 74 Article 124 
Article 75 Article 126 
Article 76 Articles 108, 109, 
110 and 112 
Article 77 Articles 107 
and 108 
Article 78 Article 27 
Article 79 Article 129 
Article 80 — 
Article 81 Article 115 
Article 82 Article 166 
Article 83 Article 102 
Article 84 Article 135 
Article 85 Article 136 
Article 86 Article 136 
Article 87 Article 136 
Article 87a — 
Article 88 Article 136 
Article 89 Article 138 
Article 90 Article 139 
Article 91 Articles 140 
and 144 
Article 92 Article 146 
 
EN 219   EN Article 93 Article 147 
Article 94 Articles 62, 63, 136 
and 146 
Article 95 Articles 136 
and 146 
Article 96 Article 146 
Article 97 Article 143 
Article 98 Articles 143, 148 
and 153 
Article 99 Article 153 
Article 100 Article 136 
Article 101 Article 149 
Article 102 Article 149 
Article 103 — 
Article 104 Article 136 
Article 105 Article 137 
Article 106 Articles 137 
and 154 
Article 107 Article 137 
Article 108 Article 150 
Article 109 Articles 141 
and 143 
Article 110 Article 153 
Article 111 Article 140 
Article 112 Article 53 
Article 113 — 
Article 114 Articles 142 
and 168 
Article 115 Articles 142 
and 143 
 
EN 220   EN Article 116 Article 136 
Article 117 Article 136 
Article 118 Article 169 
Article 119 Article 167 
Article 120 Article 143 
Article 121 Articles 52 and 53 
Article 122 Articles 52 and 53 
Article 123 Article 170 
Article 124 — 
Article 125 — 
Article 126 — 
Article 127 — 
Article 128 — 
Article 129 — 
Article 130 Article 168 
Article 131 Article 143 
Article 132 Article 136 
Article 133 Article 136 
Article 134 — 
Article 135 Article 53 
Article 136 Article 53 
Article 137 Article 162 
Article 138 Article 136 
Article 139 Article 162 
Article 140 Article 163 
Article 141 Article 164 
 
EN 221   EN Article 142 Articles 143 
and 164 
Article 143 Articles 47 and 165 
Article 144 Articles 47, 52 
and 53 
Article 145 Articles 48 and 171 
Article 146 Articles 143 
and 171 
Article 147 Article 136 
Article 148 Article 136 
Article 149 Article 171 
Article 150 Article 171 
Article 151 Article 171 
Article 152 Article 172 
Article 153 Article 171 
Article 154 Articles 173 
and 174 
Article 155 Article 173 
Article 156 Article 173 
Article 157 Article 174 
Article 158 — 
Article 159 — 
Article 160 — 
Article 161 Articles 176, 177 
and 178 
Article 162 Article 177 
Article 163 Article 145 
Article 164 Articles 103 
and 145 
 
EN 222   EN Article 165 Article 143 
Article 166 Article 148 
Article 167 Articles 155 
and 156 
Article 168 Article 155 
Article 168a — 
Article 169 Articles 157 
and 158 
Article 170 Articles 157 
and 158 
Article 171 Article 150 
Article 172 Article 156 
Article 173 Articles 141 
and 159 
Article 174 — 
Article 175 Article 159 
Article 176 Article 137 
Article 177 Article 160 
Article 178 Article 53 
Article 179 — 
Article 180 Article 161 
Article 181 Article 160 
Article 182 Articles 127, 168 
and 179 
Article 182a Article 175 
Article 182b Article 176 
Article 182c Articles 176, 179 
and 180 
Article 182d Articles 5, 180 
and 181 
 
EN 223   EN Article 183 Article 177 
Article 184 — 
Article 185 Articles 130 
and 131 
Article 186 Article 130 
Article 187 Article 132 
Article 188 Article 133 
Article 189 Article 56 
Article 190 Article 58 
Article 191 Article 56 
Article 192 Articles 57 and 58 
Article 193 Article 59 
Article 194 Article 59 
Article 195 Article 61 
Article 196 Article 60 
Article 197 Article 59 
Article 198 Article 64 
Article 199 Article 65 
Article 200 — 
Article 201 Article 44 
Article 202 Article 46 
Article 203 Article 46 
Article 204 Articles 46 and 86 
Article 205 Article 46 
Article 206 Articles 46 and 86 
Article 207 Article 86 
Article 208 Article 47 
 
EN 224   EN Article 209 Article 48 
Article 210 Article 49 
Article 211 Article 49 
Article 212 Article 50 
Article 212a Article 53 
Article 213 Article 51 
Article 214 Articles 52 and 78 
Article 215 Articles 55 and 66 
Article 216 Article 45 
Article 217 Articles 66 and 69 
Article 218 Article 70 
Article 219 Article 70 
Article 220 Articles 70 and 82 
Article 221 Articles 67 and 68 
Article 222 Article 72 
Article 223 Article 73 
Article 224 Article 74 
Article 225 Article 74 
Article 226 Article 74 
Article 227 Article 75 
Article 228 Article 76 
Article 229 Article 77 
Article 230 Article 73 
Article 231 Article 73 
Article 232 Article 78 
Article 233 Article 86 
 
EN 225   EN Article 234 Article 86 
Article 235 Article 4 
Article 236 Articles 79, 80, 
and 84 
Article 237 Articles 79 and 84 
Article 238 Articles 79, 81 
and 84 
Article 239 Articles 79, 83, 84, 
and 85 
Article 240 Article 79 
Article 241 Article 79 
Article 242 Article 79 
Article 243 Article 23 
Article 244 Article 24 
Article 245 Article 23 
Article 246 Article 22 
Article 247 Article 183 
Article 247a Article 184 
Article 248 Article 183 
Article 248a Article 184 
Article 249 Article 185 
Article 250 Articles 17, 120 
and 121 
Article 251 Article 186 
Article 252 Article 186 
Article 253 Article 187 
 
 
EN 226   EN 2. REGULATIONS (EEC)  NO 3925/91  AND  (EC)  NO 1207/2001 
Repealed Regulation Regulation (EC) 
No 450/2008 
Regulation (EEC) No 3925/91 Article 28 
Regulation (EC) 
No 1207/2001 Article 39 
 
EN 227   EN  
Ï 
3. REGULATION (EC)  NO 450/2008   
Regulation (EC) No 450/2008 This Regulation 
Article 1(1) and (2) Article 1(1) and (2) 
Article 1(3), first subpa ragraph Article 1(3) 
Article 1(3), second subparagraph Article 2 
Article 2 Article 3 
Article 3 Article 4 
Article 4, points 1 to 8 Article 5, points 1 to 8 
Article 4, point 9 Article 5, points 9 and 10 
Article 4, points 10 to 17 Article 5, points 12 to 19 
Article 4, point 18(a), first se ntence Article 5, point 20(a) 
Article 4, point 18(a), sec ond sentence Article 130(3) 
Article 4, point 18(b) and (c) Article 5, point 20(b) and (c) 
Article 4, point 19 Article 5, point 21 
Article 4, point 20, first se ntence Article 5, point 22 
Article 4, point 20, second sentence  Article 39(4), second subparagraph 
Article 4, points 21 to 28 Article 5, points 23 to 30 
Article 4, point 29 Article 5, points 31 (a) and (d) 
Article 4, points 30 to 32 Article 5, points 32 to 34 
Article 4, point 33 ----- 
Article 5(1), first subpa ragraph Article 6(1) 
Article 5(1), second and third subp aragraphs Articles 6(2) and 7(b) 
Article (5)(2) Article 7(a) 
Article 6 Article 11 
 
EN 228   EN Article 7 Article 12 
Article 8 Article 13 
Article 9 Article 14 
Article 10(1) Article 15(1) 
Article 10(2) Article 16 
Article 11(1), first and second subparagraphs Article 18(1) 
Article 11(1), third subparagraph Article 18(2), first subparagraph 
Article 11(2) Article 18(3) 
Article 11(3)(a) Article 18(2), second subparagraph and 
Article 20(a) 
Article 11(3)(b) Article 20(b) 
Article 11(3)(c) ----- 
Article 12(1) Article 19(1) 
Article 12(2), first subparagraph Article 19(2), first subparagraph 
Article 12(2), second subparagraph Article 19(2), second subparagraph and 
Article 20(c) 
Article 13(1), first subparagraph Article 21(1), first subparagraph 
Article 13(1), second subparagraph Article 21(1), third subparagraph 
Article 13(2) Article 21(2) and (3) 
Article 13(3) and (4) Article 21(4) and (5) 
Article 13(5) ----- 
Article 13(6) Article 21(6) 
Article 14 Article 22 
Article 15(1)(a) Article 25(a) 
Article 15(1)(b) Article 25(c) 
Article 15(1)(c) Article 23(a) 
Article 15(1)(d) Article 25(a) 
Article 15(1)(e) Article 23(c) 
 
EN 229   EN Article 15(1)(f) Article 25(a) 
Article 15(1)(g) Articles 25(c) and 31(b) 
Article 15(1)(h) Article 21(1), second subparagraph and 
Article 23(b) 
Article 15(2) ----- 
Article 16(1) Article 24(1), fi rst and second subparagraphs 
Article 16(2) and (3) Article 24(2) and (3) 
Article 16(4), first subparagraph Article 24(4), first subparagraph, first 
sentence 
Article 16(4), second subparagraph Article 24(4), first subparagraph, second 
sentence and Article 24(5) 
Article 16(5)(a) Articles 24(4), second subparagraph and 
25(b) 
Article 16(5)(b) Article 25(a) 
Article 16(6) Article 24(6) 
Article 16(7) Article 24(7), first subparagraph 
Article 17 Article 27 
Article 18(1) to (3) Article 28 
Article 18(4) Article 31(b) 
Article 19(1) to (4) Article 29 
Article 19(5) Article 31(b) 
Article 20(1) and (2) Article 32(1) and (2) 
Article 20(3) Article 32(3), first subparagraph 
Article 20(4) to (6) Article 32(4) to (6) 
Article 20(7) Articles 25 and 31(b) 
Article 20(8)(a) Article 32(3), second subparagraph and 
Article 33(a) 
Article 20(8)(b) Article 32(3), third subparagraph and Article 
33(b) 
 
EN 230   EN Article 20(8)(c) Articles 32(8) and 34 
Article 20(9) Articles 32(9) and 33(d) 
Article 21 Article 35 
Article 22 Article 36 
Article 23 Article 37 
Article 24(1) and (2) Article 38(1) and (2) 
Article 24(3), first subparagraph Article 38(3) 
Article 24(3), second subparagraph ----- 
Article 25(1) Article 39(1) 
Article 25(2), first subparagraph Article 39(2) 
Article 25(2), second and third subparagraphs Article 39(3) 
Article 25(3) Article 39(4) to (7) and Article 44 
Article 26 Article 40 
Article 27 Article 41 
Article 28(1) and (2) Article 42 
Article 28(3) Article 43 
Article 29 Article 45 
Article 30(1) Article 46 
Article 30(2) ----- 
Article 31(1) Article 47(1) 
Article 31(2) Article 47(3), first subparagraph 
Article 31(3) Article 47(2) and (3), second subparagraph 
Article 32 Article 48 
Article 33(1) to (4) Article 49(1) to (4) 
Article 33(5) Article 51(1) 
Article 34 Article 50(1)(2) and (3) 
Article 35 Article 52 
 
EN 231   EN Article 36 Article 53 
Article 37 Article 54 
Article 38 Article 55 
Article 39(1) and (2) Article 56(1) and (2) 
Article 39(3) Article 56(3), first subparagraph 
Article 39(4) and (5) Article 56(4) and (5) 
Article 39(6) Article 57(a) and (b) 
Article 40 Article 61 
Article 41 Article 62(1), (2) and (3) 
Article 42 Article 63 
Article 43(a), (b) and (d) Article 64(a), (b) and (c) 
Article 43(c) Articles 62(4) and 64(d) 
Article 44 Article 65 
Article 45 Article 66 
Article 46 Article 67 
Article 47 Article 68 
Article 48 Article 69 
Article 49 Article 70 
Article 50 Article 71 
Article 51 Article 72 
Article 52 Article 73 
Article 53(1) and (2) Article 74(1) and (2) 
Article 53(3) Article 74(3), first subparagraph 
Article 53(4) Article 74(5) 
Article 54(a) and (b) Article  74(4) and Article 76(a) 
Article 54(c) Article 74(3), second subparagraph and 
Article 76(b) 
 
EN 232   EN Article 55(1) Article 75(1) 
Article 55(2), first subparagraph Article 75(2) 
Article 55(2), second subparagraph Article 76(c) 
Article 55(3) and (4) Article 75(3) and (4) 
Article 56(1) to (8) Article 77(1) to (8) 
Article 56(9), first i ndent Article 87(a) 
Article 56(9), second indent Article 87(b) 
Article 56(9), third indent Article 87(c) 
Article 57(1) and (2) Article 78 
Article 57(3) Article 87(d) 
Article 58, first paragraph Article 79 
Article 58, second paragraph ----- 
Article 59(1), first subparagraph Article 80(1) 
Article 59(1), second subparagraph Article 87(e) 
Article 59(2) Article 80(2) 
Article 60 Article 81 
Article 61 Article 82 
Article 62(1) and (2) Article 83 
Article 62(3) Article 87(f) 
Article 63(1) and (2) ----- 
Article 63(3)(a) ----- 
Article 63(3)(b) Article 84(1)(a),  Article 87(h) and Article 88 
Article 63(3)(c) Article 84(1)(b),  Article 87(h) and Article 88 
Article 64 Article 85 
Article 65(1) and (2) Article 86 
Article 65(3) Article 87(g) 
Article 66 Article 89(1) and (2) 
 
EN 233   EN Article 67(1), first and second subparagraphs Article 90(1) 
Article 67(1), third subparagraph Article 94(b) 
Article 67(2) and (3) Article 90(2) and (3) first sentence  
Article 68 Article 91 
Article 69 Article 92 
Article 70 Article 93 
Article 71 ----- 
Article 72(1) and (2) Article 96(1) and (2) 
Article 72(3) Article 96( 3) and Article 102(a) 
Article 73 Article 97 
Article 74 Article 98 
Article 75 Article 99 
Article 76 ----- 
Article 77(1), first subparagraph Article 100(1) 
Article 77(1), second and third subparagraphs Article 100(2) 
Article 77(2) Article 100(3) 
Article 77(3) Article 100(4) and Article 102(b) 
Article 78(1), first subparagraph Article 101(1) 
Article 78(1), second subparagraph Article 87(g) 
Article 78(2) to (4) Ar ticle 101(2), (3) and (4) 
Article 78(5) Article 101(5) and Article 102(c) 
Article 79(1) Article 103(1) 
Article 79(2) to (5) Article 103(3) to (6) 
Article 80 Article 104 
Article 81 Article 105 
Article 82 Article 106 
Article 83 Article 107 
 
EN 234   EN Article 84 Article 108(1) and (2) 
Article 85, first sentence Article 108(3) and Article 109(a), (c), (d) and 
(e) 
Article 85, second sentence Article 103( 2), Article 109(b) and Article 110 
Article 86(1) introductory sentence Article 111(1) introductory sentence and 
point (a) 
Article 86(1) (a) to (c) Artic le 111(1) (b), (c) and (d) 
Article 86(1) (d) and (e) Article 111(1) (e) 
Article 86(1) (f) to (k) Article 111(1) (f) to (k) 
Article 86(2) and (3) Article 111(2) and (3) 
Article 86(4) to (6) Ar ticle 111(5), (6) and (7) 
Article 86(7) Article 113 
Article 87(1) Articles 114 (1) and 114(2)(a) and (b) 
Article 87(2), first subparagraph Article 114(3) 
Article 87(2), second subparagraph Article 114(5) 
Article 87(3), first subparagraph, poin t (a) Articles 114(2 )(c) and 118(a) 
Article 87(3), first subparag raph, point (b) Article 118(a) 
Article 87(3), first subparag raph, point (c) Article 118(a) 
Article 87(3), first subparag raph, point (d) Article 118(a) 
Article 87(3), second subparagraph ----- 
Article 88(1), first subparagraph, first 
sentence Article 6(1) 
Article 88(1), first subparagraph, second 
sentence Article 114(4) 
Article 88(1), second subparagraph Article 6(2) 
Article 88(2) and (3) Article 114(3) 
Article 88(4), first subparagraph Article 119(1), first subparagraph 
Article 88(4), second and third subparagraphs Article 129(a) 
 
EN 235   EN Article 89(1), first subparagraph Article 116(1) 
Article 89(1), second subparagraph -----  
Article 89(2) Article 118(c)  
Article 90 Article 117 
Article 91(1) and (2) Article 120(1) and (2) 
Article 92(1), first subparagraph Article 121(1) 
Article 92(1), second subparagraph Article 121(2) 
Article 92(1), third subparagraph ----- 
Article 92(2) to (5) Article 121(3) to (6) 
Article 93(1) Article 122(1) 
Article 93(2) Articles 122(2), 129(c)  
Article 94 Article 123 
Article 95(1) to (3) Article 124(1) to (3) 
Article 95(4) Article 124(5) 
Article 96(1) and (2) Article 125 
Article 96(3) Article 124(6) 
Article 97 Article 126 
Article 98(1) Article 203(1) 
Article 98(2) Article 124(4) 
Article 99 Article 127 
Article 100 Article 128 
Article 101(1) Article 130(1) 
Article 101(2)(a) Artic les 130(2) and 133(a) 
Article 101(2)(b) Article 133(b) 
Article 101(2)(c) Artic les 130(3) and 133(c) 
Article 102 Article 131 
Article 103 Articles 132(2) and 133(d) 
 
EN 236   EN Article 104(1) Article 134(1) 
Article 104(2) Article 134(3) 
Article 105(1) Article 135 
Article 105(2)(a) Articles 118(a), 142(a) and 232(a) 
Article 105(2)(b) Article 136(b) 
Article 105(2)(c) Articles 25(a), 199(4), 202(b), 214(3), 217(c), 
218(1), second subparagraph, 219 and 232(b) 
Article 106(1), (2) and (3) Article 138 
Article 106(4), first subparag raph, point (a) Article 25(a) 
Article 106(4), first subparag raph, point (b) Article 25(c) 
Article 106(4), first subparag raph, point (c) Article 139(a) 
Article 106(4), first subparag raph, point (d) Article 25(a) 
Article 106(4), first subparag raph, point (e) Articles 25(a) 
Article 106(4), first subparagraph, po int (f) Articles 25(c) and 31(b) 
Article 106(4), first subparagraph, points (g) 
and (h) Article 139(b) 
Article 106(4), second subparagraph ----- 
Article 107(1), first sentence Article 6(1) 
Article 107(1), second sentence Article 154(1) 
Article 107(2) Articles 6(2) and 134(2) 
Article 107(3) Articles 7(b), 136(a), 142(a), 154(2) to (4) 
and 155 
Article 108(1), first subparagraph Article 140 
Article 108(1), second subparagraph Article 7 
Article 108(2) Article 141(1) 
Article 108(3), first subparagraph Article 6(1) 
Article 108(3), second subparagraph ----- 
Article 108(4) Article 142(b) 
 
EN 237   EN Article 109(1) Article 143 
Article 109(2) Article 145 (a) 
Article 109(3) Articles 7 and 145 (b) 
Article 110(1), first and sec ond subparagraphs Article 144(1) 
Article 110(1), third subparag raph Articles 144(2) and 145(d) 
Article 110(2) and (3) Article 144(3) and (4) 
Article 111(1) Article 146(1) 
Article 111(2), first sentence Article 146(2) 
Article 111(2), second sentence Article 146(3) 
Article 111(3) Article s 146(4) and 151(a) 
Article 112(1), first subparagraph Article 148(1) 
Article 112(1), second  subparagraph, first 
sentence Article 154(3) 
Article 112(1), second subparagraph, second 
sentence Article 154(2) 
Article 112(2) ----- 
Article 112(3) Article 148(2) 
Article 112(4) Article s 151(b) and 155(a) 
Article 113(1) and (2) Article 149(1) and (2) 
Article 113(3) Article s 149(3) and 151(c) 
Article 114(1) Article 150(1) 
Article 114(2) Articles 150(2) and 151(d) 
Article 115, first paragraph Article 152(1) 
Article 115, second paragraph Article 153 
Article 116(1) Article 156(1) 
Article 116(2), first subparag raph, point (a) Article 25(a) 
Article 116(2), first subparag raph, point (b) Article 25(c) 
Article 116(2), first subparagraph, points (c) Article 157(a) 
 
EN 238   EN and (d) 
Article 116(2), first subparag raph, point (e) Article 25(a) 
Article 116(2), first subparag raph, point (f) Article 25(a) 
Article 116(2), first subparagraph, po int (g) Articles 25(c) and 31(b) 
Article 116(2), first subparag raph, point (h) Article 157(d) 
Article 116(2), first subparag raph, point (i) Article 157(c) 
Article 116(2), second subparagraph ----- 
Article 117 Article 158 
Article 118 Article 159 
Article 119(1) and (2) Article 160 
Article 119(3) Article 163 
Article 120 Article 161 
Article 121 Article 162 
Article 122 Article 163 
Article 123(1) and (2) Article 164 
Article 123(3) Article 138(3), second  subparagraph, first 
sentence 
Article 124(1) Article 165(1) 
Article 124(2) Articles 165(2) and 166 
Article 125 Article 167 
Article 126 Article 168 
Article 127 Article 169 
Article 128 Articles 170 and 171 
Article 129 Article 172 
Article 130(1) Article 174(1), first subparagraph 
Article 130(2) to (5) Article 174(2) to (5) 
Article 131(a) ----- 
 
EN 239   EN Article 131(b) Article 175 
Article 132 Article 176 
Article 133 Article 178(1) 
Article 134 Articles 177,178(2) and 179 
Article 135 Article 180 
Article 136(1) Article 181(1) 
Article 136(2), first subparag raph, point (a) Article 25(a) 
Article 136(2), first subparag raph, point (b) Article 25(c) 
Article 136(2), first subparag raph, point (c) Article 182(a) 
Article 136(2), first subparag raph, point (d) Article 25(a) 
Article 136(2), first subparag raph, point (e) Article 25(a) 
Article 136(2), first subparagraph, po int (f) Articles 25(c) and 31(b) 
Article 136(2), first subparagraph, po int (g) Articles 181(7) and 182(g) 
Article 136(2), first subparag raph, point (h) Article 182(f) 
Article 136(2), second subparagraph ----- 
Article 136(3), first subparagraph, point (a) Article 181(3), first subparagraph, point (a) 
Article 136(3), first s ubparagraph, point (b) Article 181(3), first subparagraph, points (b) 
and (c) 
Article 136(3), first subparagraph, point (c) Article 181(3), first s ubparagraph, point (d) 
Article 136(3), second subpa ragraph Article 182(c) 
Article 136(4), first subparagraph Article 181(4) 
Article 136(4), second subpa ragraph Article 181(5) 
Article 136(4), third subparagraph Article 181(6) 
Article 136(4), fourth  subparagraph, points 
(a) and (b) Article 182(e) 
Article 136(4), fourth subparagr aph, point (c) Article 182(d) 
Article 136(5) Article 181(8) 
Article 137(1) Article 183(1) 
 
EN 240   EN Article 137(2) Article 184 
Article 138 Article 185(1) to (3) 
Article 139 Article 187 
Article 140(1) Article 188 
Article 140(2) Article 190(b) 
Article 141 Article 189 
Article 142(1), first, second and third 
subparagraphs Article 191(1) 
Article 142(1), fourth su bparagraph Article 192(a) 
Article 142(2), first subparagraph, point (a) Article 191(2), first subparagraph, point (a) 
Article 142(2), first subparagraph, points (b) 
and (c) Article 191(2), first subparagraph, points (c) 
and (d) 
Article 142(2), second subparagraph Article 191(2), first subparagraph, point (b) 
and Article 192(c) 
Article 142(3), first subparagraph Article 191(3) 
Article 142(3), second subpa ragraph Article 192(d) 
Article 142(4) Article 191(4) 
Article 143 Articles 186, 190, 195(b), 198, 202(a), (b) and 
(c) and 219 
Article 144(1) Article 193(1) 
Article 144(2) Article s 193(2) and 195(a) 
Article 144(3) Article 193(3) 
Article 144(4) ----- 
Article 145(1) and (2) Article 194(1) and (2) 
Article 145(3), first subparagraph Article 132(1) 
Article 145(3), second subpa ragraph Article 133(b) 
Article 146 Article 196(1) to (3) 
Article 147 Article 197 
 
EN 241   EN Article 148(1) Article 199(1) 
Article 148(2), first subparagraph Article 199(2) 
Article 148(2), second subparagr aph Articles 199(3) and 202(a) 
Article 149 Article 200 
Article 150(1) and (2) Article 201 
Article 150(3) Article 202(d) 
Article 151(1), first subparagraph Article 203(1) 
Article 151(1), second subparagraph ----- 
Article 151(2) Article 203(2) 
Article 151(3) ----- 
Article 151(4) Article 204(3) 
Article 151(5) Article 202( b), (c), (d) and (e) 
Article 152 Article 204(1) and (2) 
Article 153 Article 205 
Article 154(1)(a) Article 199(3), first sentence 
Article 154(1)(b) Article 206(1) 
Article 154(2) Article 199(3), second sentence and Article 
206(2) 
Article 155(1) Article 207(1) 
Article 155(2) and (3) Article 207(3) and (4) 
Article 156 Article 208 
Article 157 Article 209 
Article 158 Article 210 
Article 159 Article 211 
Article 160 Article 212 
Article 161 Article 213 
Article 162 Article 214(1) and (2) 
 
EN 242   EN Article 163 Article 215 
Article 164, first paragraph Article 217 
Article 164, second paragraph ----- 
Article 165 Article 216 
Article 166 Article 218(1) to (3) 
Article 167 Article 220 
Article 168 Article 221 
Article 169 Article 222 
Article 170 Article 223 
Article 171(1) and (2) Article 224(1) and (2) 
Article 171(3), first subparagraph Article 74(4) 
Article 171(3), second subparagraph Article 76(a) 
Article 171(4) Article 224(3) 
Article 172 Article 225 
Article 173 Article 226 
Article 174 Article 227 
Article 175(1), first subparag raph Article 228(1) and (3) 
Article 175(1), second subpa ragraph Article 228(2)(b) 
Article 175(2) Article 228(4)(a), (b) and (c) 
Article 175(3) Article 228(5) 
Article 176(1)(a) and (b) Article 228( 2)(a) and (c) and Article 230(a) 
Article 176(1)(c) and (d) Article 230(b) 
Article 176(1)(e) Article 232(a) 
Article 176(2) ----- 
Article 177(1) and (2) Article 231(1) and (2) 
Article 177(3) ----- 
Article 177(4) Article 231(3) 
 
EN 243   EN Article 177(5) Article 232 
Article 178(1) and (2) Article 233(1) and (2) 
Article 178(3) Articles 233(3) and 234 
Article 179 Article 235 
Article 180(1) Article 236(1) 
Article 180(2), first sentence Article 6(1) 
Article 180(2), second sentence Article 236(2) 
Article 180(3), first subparagraph Article 6(2) 
Article 180(3), second subpa ragraph Article 236(3) 
Article 180(4) ----- 
Article 181, first paragraph Article 237(1) 
Article 181, second and third pa ragraphs Article 238(1)(b) 
Article 182(1) Article 242 
Article 182(2) ----- 
Article 183(1) Article 16 
Article 183(2)(a) Articles 24(9) and 26 
Article 183(2)(b) ----- 
Article 183(2)(c) Articles 15(2) and 17, paragraph 2 
Article 184 Article 244 
Article 185 ----- 
Article 186 Article 245(2) and (3) 
Article 187 Article 246 
Article 188(1) Article 247(1) 
Article 188(2) Article 247(2) 
Article 188(3) Article 247(1) 
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