23.5.90 Official Journal of the European Communities NoC 128/1 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a 
COUNCIL REGULATION (EEC) No .. 
of 
establishing a Community customs code 
COM(90) 71 final — SYN 253 
(Submitted by the Commission on 21 March 1990) 
(90/C 128/01) 
CONTENTS 
Articles 
of the code 
TITLE I: General provisions 1 to 19 
Chapter 1: Scope and basic definitions 1 to 5 
Chapter 2: Sundry general provisions relating in particular to the rights and 
obligations of persons with regard to customs legislation 6 to 19 
Section 1: Right of representation 6 
Section 2: Decisions 7 to 11 
Section.!: Information 12 and 13 
Section 4: Other provisions 14 to 19 
TITLE II: Factors on the basis of which import duties or export duties and 
the other measures prescribed in respect of trade in goods are 
applied 20 to 36 
Chapter 1: Customs tariff of the European Communities and tariff classifi­
cation of goods 20 and 21 
Chapter 2: Origin of goods 22 to 27 
Section 1: Non-preferential origin of goods 22 to 26 
Section 2: Preferential origin of goods 27 
Chapter 3: Value of goods for customs purposes 28 to 36 
TITLE III: Provisions applicable to goods brought into the customs territory 
of the Community until they are assigned a customs-approved 
treatment or use 37 to 55 
Chapter 1: Entry of goods into the customs territory of the Community 37 to 39 
Chapter 2: Presentation of goods to customs 40 to 42 
Chapter 3: Summary declaration and unloading of goods presented to cus­
toms 43 to 47 
Chapter 4: Obligation to assign goods presented to customs a customs-
approved treatment or use 48 and 49 
NoC 128/2 Official Journal of the European Communities 23.5.90 
Chapter 5: Temporary storage of goods 
Chapter 6: Provisions applicable to non-Community goods which have 
moved under a transit procedure 
TITLE IV: Customs-approved treatment or use 
Chapter 1: General 
Chapter 2: Customs procedures 
Section 1: Placing of goods under a customs procedure 
A. Declarations in writing 
I. Normal procedure 
II. Simplified procedure 
B. Other declarations 
C. Post-clearance examination of declarations 
Section 2: Release for free circulation 
Section 3: Conditional relief procedures and customs procedures with 
economic impact 
A. Provisions common to several procedures 
B. External Community transit procedure 
C. Customs warehouse 
D. Inward processing 
I. General 
II. Granting authorization 
III. Operation of the procedure 
IV. Processing operations outside the customs territory of 
the Community 
V. Special provisions relating to the drawback system 
VI. Other provision 
E. Processing under customs control 
F. Temporary importation 
G. Outward processing 
I. General 
II. Granting authorization 
III. Operation of the procedure 
IV. Standard exchange 
V. Other provision 
Export 
Internal transit Section 4: 
Section 5: 
Chapter 3: 
Section 1: Other types of customs-approved treatment or use 
Free zones and free warehouses 
A. General 
B. Placing of goods in free zones or free warehouses 
C. Operation of free zones and free warehouses 
D. Removal of goods from free zones or free warehouses 
Section 2: Re-exportation, destruction and abandonment 
TITLE V: Privileged operations 
Chapter 1: Reliefs from customs duty 
Chapter 2: Returned goods 
Chapter 3: Products of sea-fishing and other products taken from the sea 
TITLE VI: Customs debt 
Chapter 1: Security to cover a customs debt 
Chapter 2: Incurrence of a customs debt 
Chapter 3: Recovery of the amount of a customs debt 
Section 1: Entry in the accounts and communication to the debtor of the 
amount of duty 50 to 53 
54 and 55 
56 to 180 
56 
57 to 163 
57 to 77 
60 to 75 
60 to 74 
75 
76 
77 
78 to 82 
83 to 160 
83 to 89 
90 to 94 
95 to 110 
111 to 126 
111 and 112 
113 and 114 
115 to 119 
120 
121 to 125 
126 
127 to 134 
135 to 143 
144 to 160 
144 and 145 
146 and 147 
148 to 152 
153 to 159 
160 
161 and 162 
163 
164 to 179 
164 to 179 
164 to 166 
167 and 168 
169 to 174 
175 to 179 
180 
181 to 185 
181 
182 to 184 
185 
186 to 240 
186 to 197 
198 to 213 
214 to 230 
214to218 
23. 5. 90 Official Journal of the European Communities NoC 128/3 
Section 2: 
Chapter 4: 
Chapter 5: 
TITLE VII: 
Chapter 1: 
Chapter 2: 
Chapter 3: 
Chapter 4: 
TITLE VIII: 
Chapter 1: 
Chapter 2: 
Chapter 3: Time limit and procedures for payment of the amount of duty 
Extinction of customs debt 
Repayment and remission of duty 
Appeals 
Right of appeal 
Initial stage of the exercise of the right of appeal 
Second stage of the exercise of the right of appeal 
Other provisions relating to the right of appeal 
Final provisions 
Customs Code Committee 
Legal effects in a Member State of measures taken, documents 
issued and findings made in another Member State 
Other final provisions 219 to 230 
231 and 232 
233 to 240 
241 to 252 
241 
242 to 248 
249 
250 to 252 
253 to 259 
253 to 255 
256 
257 to 259 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Articles 28, 
100a and 113 thereof, 
Having regard to the proposal from the Commission, 
In cooperation with the European Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas the Community shall be based upon a cus­
toms union; whereas it is advisable, in the interests 
both of Community traders and the customs auth­
orities, to assemble in a code the provisions of customs 
legislation that are at present contained in a large num­
ber of Community regulations and directives; whereas 
this task is of fundamental importance from the stand­
point of the large internal market; 
Whereas such a Community customs code (hereinafter 
called 'the code') must contain current customs legisla­
tion; whereas it is, nevertheless, advisable to amend 
that legislation in order to make it more consistent, to 
simplify it and to remedy certain omissions that still 
exist with a view to adopting complete Community leg­
islation in this area; 
Whereas, based on the concept of a single internal mar­
ket, the code must contain the general rules and proce­
dures which ensure the implementation of the tariff 
and other measures introduced at Community level in 
connection with trade in goods between the Com­
munity and third countries; whereas it must cover, 
among other things, the implementation of common 
agricultural and commercial policy measures taking 
into account the necessities of these common policies; Whereas, in principle, this code, together with the 
implementing provisions which will supplement it, 
contains all the customs legislation in force; whereas 
national rules may remain operative only in so far as 
express provision is made to that effect; 
Whereas it would appear advisable to make it clear that 
this code is applicable without prejudice to specific 
provisions laid down in other fields; whereas such spe­
cific rules may exist or be introduced in the context, 
inter alia, of legislation relating to agriculture, statistics, 
commercial policy or own resources; 
Whereas the application of customs legislation is 
economic in character; whereas certain provisions of 
current customs legislation must be adopted to take 
account of this aspect in order to ensure the requisite 
degree of consistency; whereas the charging of import 
duties must consequently be linked, in general, to the 
integration of imported goods into the Community 
economy; whereas such integration takes place at the 
time when use may freely be made of such goods; 
whereas, however, any value added within the customs 
territory of the Community must not be taxed; 
Whereas, in order to secure a balance between the 
needs of the customs authorities in regard to ensuring 
the correct application of customs legislation, on the 
one hand, and the right of traders to be treated fairly, 
on the other, the said authorities must be granted, inter 
alia, extensive powers of control and the said traders a 
right of appeal; 
Whereas it is important to guarantee the uniform appli­
cation of this code and to provide, to that end, for a 
NoC 128/4 Official Journal of the European Communities 23. 5. 90 
Community procedure which enables the procedures 
for its implementation to be adopted within a suitable 
time; whereas a Customs Code Committee should be 
set up in order to ensure close and effective coopera-
CHAPTER 1 
SCOPE AND BASIC DEFINITIONS 
Article 1 
1. This code contains the general rules of customs leg­
islation. It shall, together with the implementing provi­
sions adopted in accordance with Article 255, be appli­
cable to trade between the Community and third coun­
tries without prejudice to special rules laid down or to 
be laid down in the context of the common agricultural 
policy and provisions laid down in other fields. 
National law shall apply only in so far as Community 
law so provides. 
2. Save as otherwise provided, customs legislation 
shall apply to goods covered by the Treaty establishing 
the European Coal and Steel Community, the Treaty 
establishing the European Economic Community and 
the Treaty establishing the European Atomic Energy 
Community. 
Article 2 
1. Save as otherwise specifically provided, either 
under conventions or customary practices having simi­
lar effect or under autonomous Community measures, 
customs legislation shall apply uniformly throughout 
the customs territory of the Community. 
2. Certain provisions of customs legislation may also 
apply outside the customs territory of the Community 
within the framework of either legislation governing 
specific fields or international conventions. 
Article 3 
1. The customs territory of the Community shall com­
prise: 
— the territory of the Kingdom of Belgium, 
— the territory of the Kingdom of Denmark, except 
the Faroe Islands and Greenland, 
— the German territories to which the Treaty estab­
lishing the European Economic Community tion between the Member States and the Commission 
in this field, 
HAS ADOPTED THIS REGULATION: 
applies, except the Island of Heligoland and the 
territory of Busingen (Treaty of 23 November 1964 
between the Federal Republic of Germany and the 
Swiss Confederation), 
— the territory of the Kingdom of Spain, except the 
Canary Islands and Ceuta and Melilla, 
— the territory of the Hellenic Republic, 
— the territory of the French Republic, except over­
seas territories and 'collectivites territoriales', 
— the territory of Ireland, 
— the territory of the Italian Republic, except the 
municipalities of Livigno and Campione dTtalia 
and the national waters of Lake Lugano which are 
between the bank and the political frontier of the 
area between Ponte Tresa and Porto Ceresio, 
— the territory of the Grand Duchy of Luxembourg, 
— the territory of the Kingdom of the Netherlands in 
Europe, 
— the territory of the Portuguese Republic, 
— the territory of the United Kingdom of Great Brit­
ain and Northern Ireland and of the Channel 
Islands and the Isle of Man. 
2. The customs territory of the Community shall 
include: 
(a) the territorial and inland maritime waters of sea­
board Member States, with the exception of waters 
belonging to those parts of such Member States 
which are not themselves included in the said cus­
toms territory; 
(b) the airspace of each Member State, with the excep­
tion of airspace over those parts of Member States' 
territory which are not themselves included in the 
said customs territory. 
3. The following territories shall also form part of the 
customs territory of the Community: 
— the Austrian territories of Jungholz and Mittelberg 
as defined, respectively, in the Treaty of 3 May TITLE I 
GENERAL PROVISIONS 
23. 5. 90 Official Journal of the European Communities NoC 128/5 
1868 and the Treaty of 2 December 1890, con­
cluded by Germany, 
— the territory of the Principality of Monaco as 
defined in the Customs Convention of 18 May 
1963 concluded by France, 
— the territory of the Republic of San Marino as 
defined in the Convention of 31 March 1939 con­
cluded by Italy. 
Article 4 
This code shall be without prejudice to the arrange­
ments for German internal trade within the meaning of 
the Protocol on German internal trade and connected 
problems. 
Article 5 
For the purposes of this Code, the following definitions 
shall apply: 
1. Person means: 
— a natural person, 
— a legal person, 
— where the possibility is provided for under the 
legislation in force, an association of persons 
recognized as having the capacity to perform 
legal acts but lacking the legal status of a legal 
person. 
2. Person established in the Community means: 
— in the case of a natural person, any person who 
is normally resident there, 
— in the case of a legal person or an association 
of persons, any person that has in the Com­
munity its registered office, central administra­
tion or a permanent business establishment. 
3. Customs authorities means the authorities responsi­
ble for applying customs legislation. 
4. Customs office means any office at which the for­
malities laid down by customs legislation may be 
completed. 
5. Decision means any official act by a customs auth­
ority giving a ruling on a particular case, such act 
having legal effects on one or more specific or 
identifiable persons. 
6. Customs status means the status of goods as Com­
munity or non-Community goods. 
7. Community goods means goods: 
— wholly obtained or produced in the customs 
territory of the Community under the condi­tions referred to in Article 24 and not incorpor­
ating goods imported from countries or territo­
ries not forming part of the customs territory of 
the Community, 
— imported from countries or territories not form­
ing part of the customs territory of the Com­
munity which have been released for free circu­
lation. 
— obtained or produced in the customs territory 
of the Community, either from goods referred 
to in the second indent alone or from goods 
referred to in the first and second indents. 
8. Non-Community goods means goods other than 
those referred to in subparagraph 7. 
Without prejudice to Article 163, Community 
goods shall lose their status as such when they are 
exported from the customs territory of the Com­
munity; 
9. Customs debt means the obligation on a person to 
pay the amount of the import duties (customs debt 
on importation) or export duties (customs debt on 
exportation) legally owed in respect of specific 
goods. 
10. Import duties means: 
— customs duties and charges having an effect 
equivalent to customs duties payable on the 
importation of goods, 
— agricultural levies and other import charges 
introduced under the common agricultural 
policy or under the specific arrangements 
applicable to certain goods resulting from the 
processing of agricultural products. 
11. Export duties means: 
— customs duties and charges having an effect 
equivalent to customs duties payable on the 
exportation of goods, 
— agricultural levies and other export charges 
laid down under the common agricultural 
policy or under the specific arrangements 
applicable to certain goods resulting from the 
processing of agricultural products. 
12. Debtor means any person liable for payment of a 
customs debt, with the exception of guarantors. 
13. Supervision by the customs authorities means action 
taken in general by those authorities with a view to 
NoC 128/6 Official Journal of the European Communities 23. 5. 90 
ensuring that customs legislation and, where 
appropriate, other provisions applicable to goods 
subject to customs supervision are observed. 
14. Control by the customs authorities means the per­
formance of specific acts such as examining goods, 
verifying the existence and authenticity of docu­
ments, examining the accounts of undertakings 
and other records, checking means of transport, 
checking persons and carrying out official inquiries 
and other similar acts with a view to ensuring that 
customs legislation and, where appropriate, other 
provisions applicable to goods subject to customs 
supervision are observed. 
15. Customs-approved treatment or use of goods means: 
(a) the placing of goods under a customs proce­
dure; 
(b) their entry into a free zone or free warehouse; 
(c) their re-exportation from the customs territory 
of the Community; 
(d) their destruction; 
(e) their abandonment. 
16. Customs procedure means: 
(a) release for free circulation; 
(b) transit; 
(c) customs warehousing; 
(d) inward processing; 
(e) processing under customs control; 
(f) temporary admission; 
(g) outward processing; 
(h) exportation. 
17. Customs declaration means the act whereby a per­
son indicates in the prescribed form and manner 
the wish to place goods under a given customs pro­
cedure. 
18. Declarant means the person making the customs 
declaration in his own name or the person in 
whose name a customs declaration is made. 
19. Release of goods means the act whereby the cus­
toms authorities make goods available to a specific 
person for the purposes stipulated by the customs 
procedure under which they are placed. 
20. Holder of the procedure means the declarant or the 
person to whom the rights and obligations of the declarant in respect of a customs procedure have 
been transferred. This person is referred to as the 
principal in the context of the Community transit 
procedure and as the depositor in the context of the 
customs warehousing procedure. 
21. Holder of the authorization means the person to 
whom an authorization has been granted. 
22. Provisions in force means Community provisions or 
national provisions. 
23. Procedure of the committee means the procedure 
provided for in Article 255. 
CHAPTER 2 
SUNDRY GENERAL PROVISIONS RELATING IN 
PARTICULAR TO THE RIGHTS AND OBLIGATIONS 
OF PERSONS WITH REGARD TO CUSTOMS 
LEGISLATION 
Section 1 
Right of representation 
Article 6 
1. Subject to Article 62 and the provisions adopted 
within the framework of Title VII Chapter 3, any per­
son may appoint a representative in his dealings with 
the customs authorities to perform the acts and formali­
ties laid down by customs legislation. 
2. Such representation may be: 
— direct, in which case the representative shall act in 
the name of and on behalf of another person, or 
— indirect, in which case the representative shall act 
in his own name but on behalf of another person. 
3. Save in the cases referred to in Article 62 (2) (b) 
and (3), a representative must be established within the 
Community. 
4. A representative must state that he is acting on 
behalf of the person represented, specify whether the 
representation is direct or indirect and be empowered 
to act as a representative. 
A person who fails to state that he is acting in the name 
of or on behalf of another person or who states that he 
is acting in the name of or on behalf of another person 
without being empowered to do so shall be deemed to 
be acting in his own name and on his own behalf. 
5. The customs authorities may require any person 
stating that he is acting in the name of or on behalf of 
another person to produce evidence of his powers to 
act as a representative. 
23. 5. 90 Official Journal of the European Communities NoC 128/7 
Section 2 
Decisions 
Article 7 
1. Where a person requests that the customs auth­
orities take a decision relating to the application of cus­
toms legislation, that person shall supply all the infor­
mation and documents required by those authorities in 
order to take a decision. 
2. Such decision shall be taken at the earliest oppor­
tunity. 
Where a request for a decision is made in writing, the 
decision shall be taken within a period of three months 
from the date on which the said request is received by 
the customs authorities. 
However, that period may be exceeded where the cus­
toms authorities are unable to respect it. In that case, 
those authorities shall so inform the applicant before 
the expiry of the three-month period, stating the 
grounds which justify exceeding it and indicating the 
further period of time which they consider necessary in 
order to rule on the request. 
3. Decisions adopted by the customs authorities in 
writing which either reject requests or are detrimental 
to the persons to whom they are addressed shall set out 
the grounds on which they are based. They shall refer 
to the right of appeal provided for in Article 241 (1). 
4. Provision may be made for the first sentence of 
paragraph 3 to apply likewise to other decisions. 
Article 8 
Save in the cases provided for in the second subpara­
graph of Article 243, decisions adopted shall be 
immediately enforceable by the customs authorities. 
Article 9 
1. A decision shall be void if: 
(a) it clearly has no legal basis; or 
(b) it was issued by an authority which was obviously 
not competent to do so. 3. A decision which is void shall have no legal force. 
Article 10 
1. A decision shall be annulled if it was issued: 
(a) on the basis of incorrect or incomplete information 
and 
— the applicant knew or should reasonably have 
known that the information was incorrect or 
incomplete, and 
— such decision could not have been taken on 
the basis of correct or complete information; 
(b) by a customs authority which was not competent to 
do so and the applicant was aware or should rea­
sonably have been aware of that fact. 
2. The persons to whom the decision was addressed 
shall be notified of its annulment. 
3. Annulment shall take effect from the date on which 
the annulled decision was taken. 
Article 11 
1. A decision shall be revoked or amended where, in 
cases other than those referred to in Article 10, one or 
more of the conditions laid down for its issue were not 
or are no longer fulfilled. 
2. A decision may be revoked where the person to 
whom it is addressed fails to fulfil an obligation 
imposed on him under that decision. 
3. A decision may be revoked or amended in so far as 
it is no longer economically justified. 
4. The person to whom the decision is addressed shall 
be notified of its revocation or amendment. 
5. The revocation or amendment of the decision shall 
take effect from the date of notification. However, in 
exceptional cases where the legitimate interests of the 
person to whom the decision is addressed so require, 
the customs authorities may defer the date when revo­
cation or amendment takes effect. 
Section 3 
Information 
Article 12 
2. Any person who was notified of the decision shall 
be informed that it is void as soon as that fact is estab­
lished by the customs authorities. 1. Any interested person may request from the cus­
toms authorities information concerning the applica­
tion of customs legislation. 
NoC 128/8 Official Journal of the European Communities 23.5.90 
Such a request may be refused where it is not based on 
a commercial transaction actually envisaged. 
2. The information shall be supplied to the applicant 
free of charge. However, where costs are incurred by 
the customs authorities, the applicant may be charged 
the relevant amount. 
Article 13 
1. In cases where tariff information is supplied in 
writing pursuant to rules laid down in accordance with 
the procedure of the committee, such information shall 
be binding. 
The holder of such information may request, when cus­
toms formalities are completed in respect of goods, that 
those goods be classified under the customs nomencla­
ture in conformity with the said information. 
2. Binding information shall be valid for a period of 
six years. 
3. Binding information shall be void where it was 
supplied on the basis of inaccurate or incomplete infor­
mation provided by the holder. 
4. Binding information shall cease to be valid: 
(a) where a regulation is adopted and the information 
is incompatible with the law laid down thereby; 
(b) where it becomes incompatible with the interpreta­
tion adopted and published at Community level; 
(c) where the holder is notified of its revocation or 
amendment. 
5. In the cases referred to in subparagraphs (b) and (c) 
of paragraph 4 the holder may seek application of that 
information in accordance with the second subpara­
graph of 1 above for a period of six months after such 
notification or publication in so far as he has con­
cluded firm and definitive contracts in respect of the 
goods concerned on the basis of that binding informa­
tion. 
Provisions adopted in accordance with the procedure 
of the committee may restrict this right for the purposes 
of common commercial or agricultural policy mea­
sures. 
The preceding subparagraphs shall also apply in the 
cases referred to in paragraph 4 (a), where the relevant 
provisions so provide. 
Section 4 
Other provisions 
Article 14 
The customs authorities may, in accordance with the 
conditions laid down by the provisions in force, carry out all the controls they deem necessary to ensure that 
customs legislation is correctly applied. 
Such controls may cover, inter alia, goods subject to 
customs supervision. 
Persons who hold or are likely to hold goods subject to 
customs supervision shall, in particular, submit to the 
controls referred to in the first subparagraph. 
Article 15 
For the purposes of applying customs legislation, any 
person directly or indirectly involved in the operations 
concerned for the purposes of trade in goods shall pro­
vide the customs authorities with all the requisite docu­
ments, information and assistance at their request and 
by any time limit prescribed. 
Article 16 
All information which is by nature confidential or 
which is provided on a confidential basis shall be cov­
ered by the obligation of professional secrecy. It shall 
not be disclosed by the customs authorities to persons 
other than those within the institutions of the Com­
munity or the Member States whose duties require 
them to have knowledge thereof without the express 
permission of the person or authority providing it, 
except where the customs authorities may be obliged to 
do so pursuant to the provisions in force or in connec­
tion with legal proceedings. 
Article 17 
The persons concerned shall keep the documents relat­
ing to operations referred to in Article 15 for a period 
of at least three calendar years, irrespective of the 
medium used. That period shall run as follows: 
(a) in the case of goods released for free circulation in 
circumstances other than those referred to in (b) or 
goods declared for export, from the end of the year 
in which the declarations for release for free circu­
lation or export are accepted; 
(b) in the case of goods released for free circulation at 
a reduced or zero rate of import duty on account of 
their end-use, from the end of the year in which 
they cease to be subject to customs supervision; 
(c) in the case of goods placed under another customs 
procedure, from the end of the year in which the 
customs procedure concerned is completed. 
23. 5. 90 Official Journal of the European Communities NoC 128/9 
Where a check carried out in respect of a customs debt 
shows that the relevant entry in the accounts has to be 
corrected, the documents shall be kept beyond the time 
limit provided for in the first paragraph for a period 
sufficient to permit the correction to be made and mon­
itored. 
Article J8 
Where a period, date or time limit is laid down pur­
suant to customs legislation for the purpose of apply­
ing that legislation, such period shall not be extended 
and such date or time limit shall not be deferred unless 
due specific provision is made in the legislation con­
cerned. 
However, such period may be extended and such date 
or time limit may be deferred where to exceed the 
period, date or time limit would result not only in the 
person concerned forfeiting a right but also in his being 
subject to a penalty, provided that he supplies evidence 
that he was unable to respect the period, date or time 
limit as a result of unforseeable circumstances or force 
majeure. 
Article 19 
1. The value of the ecu in national currencies to be 
applied within the framework of customs legislation 
shall be fixed once a year. The rates to be applied shall 
be those obtaining on the first working day of October, 
CHAPTER 1 
CUSTOMS TARIFF OF THE EUROPEAN 
COMMUNITIES AND TARIFF CLASSIFICATION OF 
GOODS 
Article 20 
1. Duties legally owed where a customs debt is 
incurred shall be calculated in accordance with the cus­
toms tariff of the European Communites. 
2. The other measures prescribed by Community 
provisions governing specific fields relating to trade in 
goods shall, where appropriate, be applied according to 
the tariff classification of those goods. 
3. The customs tariff of the European Communities 
shall comprise: 
(a) the combined nomenclature of goods; with effect from 1 January of the following calendar 
year. If a rate is not available for a particular national 
currency, the rate to be applied for that currency shall 
be that obtaining on the last day for which a rate was 
published in the Official Journal of the European Com­
munities. 
2. However, where a change in the bilateral central 
rate of one or more national currencies occurs: 
(a) during a calendar year, the amended rates shall be 
used for converting the ecu into national currencies 
for the purposes of determining the tariff classifica­
tion of goods and customs duties and charges hav­
ing an equivalent effect. They shall take effect from 
the 10th day after the date on which those rates are 
available; 
(b) after the first working day of October, the amended 
rates shall be used for converting the ecu into 
national currencies for the purposes of determining 
the tariff classification of goods and the customs 
duties and charges having equivalent effect and 
shall be applicable, by way of derogation from par­
agraph 1, throughout the following calendar year, 
exept where a change in the bilateral central rate 
occurs during that period, in which case the provi­
sions of subparagraph (a) shall apply. 
Amended rates means the rates obtaining on the first 
day after a change in the bilateral central rate, where 
such rates are available for all Community currencies. 
(b) any other nomenclature which is wholly or partly 
based on the combined nomenclature or which 
adds any subdivisions to it, and which is estab­
lished by Community provisions governing specific 
fields with a view to the application of tariff mea­
sures relating to trade in goods; 
(c) the rates and other items of charge normally appli­
cable to goods covered by the combined nomencla­
ture as regards: 
— customs duties, and, 
— agricultural levies and other import charges 
laid down under the common agricultural 
policy or under the specific arrangements 
applicable to certain goods resulting from the 
processing of agricultural products; 
(d) the preferential tariff measures contained in agree­
ments which the Community has concluded with TITLE II 
FACTORS ON THE BASIS OF WHICH IMPORT DUTIES OR EXPORT DUTIES 
AND THE OTHER MEASURES PRESCRIBED IN RESPECT OF TRADE IN 
GOODS ARE APPLIED 
NoC 128/10 Official Journal of the European Communities 23. 5. 90 
certain countries or groups of countries and which 
provide for the granting of preferential tariff treat­
ment; 
(e) preferential tariff measures adopted unilaterally by 
the Community in respect of certain countries, 
groups of countries or territories; 
(0 autonomous suspensive measures providing for a 
reduction in or relief from import duties chargeable 
on certain goods; 
(g) other tariff measures provided for by other Com­
munity legislation. 
4. Without prejudice to the rules on flat-rate charges, 
the measures referred to in paragraph 3 (d), (e) and (f) 
shall apply instead of those provided for in subpara­
graph (c) where the customs authorities find that the 
goods concerned fulfil the conditions laid down by 
those first-mentioned measures; their application shall 
not be conditional upon the declarant making an 
express request to that effect. 
5. Where application of the measures referred to in 
paragraph 3 (d), (e) and (f) is restricted to a certain vol­
ume of imports, it shall cease: 
(a) in the case of tariff quotas, as soon as the stipu­
lated limit on the volume of imports is reached; 
(b) in the case of tariff ceilings, by ruling of the Com­
mission. 
6. The tariff classification of goods shall be the deter­
mination, according to the rules in force, of: 
(a) the subheading of the combined nomenclature or 
the subheading of any other nomenclature referred 
to in paragraph 3 (b), or 
(b) the subheading of any other nomenclature which is 
wholly or partly based on the combined nomencla­
ture or which adds any subdivisions to it, and 
which is established by Community provisions 
governing specific fields with a view to the applica­
tion of measures other than tariff measures relating 
to trade in goods, under which the aforesaid goods 
are to be classified. 
Article 21 
1. The favourable tariff treatment from which certain 
goods may benefit by reason of their nature or end-use 
shall be subject to conditions laid down in accordance 
with the procedure of the committee. Where an authori­
zation is required. Articles 85 and 86 shall apply. 2. For the purposes of paragraph 1, the expression 
'favourable tariff treatment' means a reduction in or 
suspension of an import duty as referred to in Article 5 
(10), even within the framework of a tariff quota. 
CHAPTER 2 
ORIGIN OF GOODS 
Section 1 
Non-preferential origin of goods 
Article 22 
Articles 23 to 26 define the non-preferential origin of 
goods for the purposes of applying: 
(a) the customs tariff of the European Communities 
with the exception of the measures referred to in 
Article 20 (3) (d) and (e); 
(b) measures other than tariff measures established by 
Community provisions governing specific fields 
relating to trade in goods. 
Article 23 
1. Goods originating in a country shall be those 
wholly obtained or produced in that country. 
2. Goods whose production involved more than one 
country shall be deemed to originate in the country 
where they underwent their last, substantial, economi­
cally justified processing or working in an undertaking 
equipped for that purpose and resulting in the manu­
facture of a new product or representing an important 
stage of manufacture. 
Article 24 
1. For the purposes of Article 23 (1), the expression 
'goods wholly obtained or produced in a country' 
means: 
(a) mineral products extracted within its territory; 
(b) vegetable products harvested therein; 
(c) live animals born and raised therein; 
(d) products derived from live animals raised therein; 
(e) products of hunting or fishing carried on therein ; 
(0 products of sea-fishing and other products taken 
from the sea outside the territorial waters of any 
coastal State by vessels registered or recorded in 
the country concerned and flying the flag of that 
country; 
23. 5. 90 Official Journal of the European Communities NoC 128/11 
(g) goods obtained or produced on board factory ships 
from the products referred to in subparagraph (f) 
originating in that country, provided that such fac­
tory ships are registered or recorded in that country 
and fly its flag; 
(h) products taken from the seabed or subsoil beneath 
the seabed outside the territorial sea provided that 
that country has exclusive rights to exploit that 
seabed or subsoil; 
(i) waste and scrap products derived from manufac­
turing operations and used articles, if they were 
collected therein and are fit only for the recovery of 
raw materials; 
(j) goods which are produced therein exclusively from 
goods referred to in subparagraphs (a) to (i) or from 
their derivatives, at any stage of production. 
2. For the purposes of paragraph 1 the expressions 
'country' and 'territory' also cover that country's or ter­
ritory's territorial sea. 
Article 25 
Any processing or working in respect of which it is 
established, or in respect of which the facts as ascer­
tained justify the presumption, that its sole object was 
to circumvent the provisions applicable in the Com­
munity or the Member States to goods from specific 
countries shall under no circumstances be deemed to 
confer on the goods thus produced the origin of the 
country where it is carried out within the meaning of 
Article 23 (2). 
Article 26 
1. Customs legislation or other Community legisla­
tion governing specific fields may provide that a certifi­
cate of origin must be produced as proof of the origin 
of goods. 
2. Notwithstanding the production of a certificate of 
origin, the customs authorities may, in the event of ser­
ious doubts, require any additional proof to ensure that 
the indication of origin does comply with the rules laid 
down by the relevant Community legislation. 
Section 2 
Preferential origin of goods 
Article 27 
The rules on preferential origin shall lay down the con­
ditions governing acquisition of origin which goods must fulfil in order to benefit from the measures 
referred to in Article 20 (3) (d) or (e). 
Those rules shall: 
(a) in the case of goods covered by the agreements 
referred to in Article 20 (3) (d), be determined in 
those agreements; 
(b) in the case of goods benefiting from the preferen­
tial tariff measures referred to in Article 20 (3) (e), 
be determined in accordance with the procedure of 
the committee. 
CHAPTER 3 
VALUE OF GOODS FOR CUSTOMS PURPOSES 
Article 28 
The provisions of this Chapter shall determine the cus­
toms value for the purpose of applying the customs tar­
iff of the European Communities and non-tariff mea­
sures laid down by Community provisions governing 
specific fields relating to trade in goods. 
Article 29 
1. The customs value of imported goods shall be the 
transaction value, that is, the price actually paid or pay­
able for the goods when sold for export to the customs 
territory of the Community, adjusted, where necessary, 
in accordance with Articles 32 and 33, provided: 
(a) that there are no restrictions as to the disposal or 
use of the goods by the buyer, other than restric­
tions which: 
— are imposed or required by law or by the public 
authorities in the Community, 
— limit the geographical area in which the goods 
may be resold, or 
— do not substantially affect the value of the 
goods; 
(b) that the sale or price is not subject to some condi­
tion or consideration for which a value cannot be 
determined with respect to the goods being valued; 
(c) that no part of the proceeds of any subsequent 
resale, disposal or use of the goods by the buyer 
will accrue directly or indirectly to the seller, unless 
an appropriate adjustment can be made in accord­
ance with Article 32; and 
(d) that the buyer and seller are not related, or, where 
the buyer and seller are related, that that transac­
tion value is acceptable for customs purposes 
under paragraph 2. 
NoC 128/12 Official Journal of the European Communities 23. 5. 90 
(a) In determining whether the transaction value is 
acceptable for the purposes of paragraph 1, the 
fact that the buyer and the seller are related 
shall not in itself be sufficient grounds for 
regarding the transaction value as unaccepta­
ble. Where necessary, the circumstances sur­
rounding the sale shall be examined and the 
transaction value shall be accepted provided 
that the relationship did not influence the 
price. If, in the light of information provided 
by the declarant or otherwise, the customs 
authorities have grounds for considering that 
the relationship influenced the price, they shall 
communicate their grounds to the declarant 
and he shall be given a reasonable opportunity 
to respond. If the declarant so requests, the 
communication of the grounds shall be in writ­
ing. gation of the seller. The payment need not 
necessarily take the form of a transfer of 
money. Payment may be made by way of let­
ters of credit or negotiable instruments and 
may be made directly or indirectly. 
(b) Activities, including marketing activities, 
undertaken by the buyer on his own account, 
other than those for which an adjustment is 
provided in Article 32, shall not be deemed to 
constitute indirect payment to the seller, even 
though they might be regarded as of benefit to 
the seller or have been undertaken by agree­
ment with the seller, and their cost shall not be 
added to the price actually paid or payable in 
determining the customs value of imported 
goods. 
(b) In a sale between related persons, the transac­
tion value shall be accepted and the goods val­
ued in accordance with paragraph 1 where the 
declarant demonstrates that such value closely 
approximates to one of the following occurring 
at or at about the same time: 
(i) the transaction value in sales, between 
buyers and sellers who are not related, of 
identical or similar goods for export to the 
Community; 
(ii) the customs value of identical or similar 
goods, as determined pursuant to Article 
30 (2) (c); 
(iii) the customs value of identical or similar 
goods, as determined pursuant to Article 
30 (2) (d). 
In applying the foregoing criteria, due account 
shall be taken of demonstrated differences in 
commercial levels, quantity levels, the ele­
ments enumerated in Article 32 and costs 
borne by the seller in sales in which he and the 
buyer are not related and where such costs are 
not borne by the seller in sales in which he and 
the buyer are related. 
(c) The criteria set out in subparagraph (b) shall be 
used at the initiative of the declarant and only 
for purposes of comparison. Substitute values 
shall not be established under the said subpar­
agraph. 
(a) The price actually paid or payable shall be the 
total payment made or to be made by the buyer 
to or for the benefit of the seller for the 
imported goods and shall include all payments 
made or to be made as a condition of sale of 
the imported goods by the buyer to the seller or 
by the buyer to a third party to satisfy an obli-Article 30 
1. Where the customs value cannot be determined 
pursuant to Article 29, it shall be determined by pro­
ceeding sequentially through subparagraphs (a), (b), (c) 
and (d) of paragraph 2 to the first subparagraph under 
which it can be determined, subject to the proviso that 
the order of application of subparagraphs (c) and (d) 
shall be reversed if the declarant so requests; it is only 
where such value cannot be determined under a parti­
cular subparagraph that the provisions of the next sub­
paragraph in a sequence established by virtue of this 
paragraph may be applied. 
2. The customs value as determined pursuant to this 
Article shall be: 
(a) the transaction value of identical goods sold for 
export to the Community and exported at or at 
about the same time as the goods being valued; 
(b) the transaction value of similar goods sold for 
export to the Community and exported at or at 
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 Community in the grea­
test aggregate quantity to persons not related to the 
sellers; 
(d) the computed value, consisting of the sum of: 
— the cost or value of materials and manufactur­
ing or other processes employed in producing 
the imported goods, 
— an amount for profit and overheads equal to 
that usually reflected in sales of goods of the 
same class or kind as the goods being valued 
and made by producers in the country of 
exportation for export to the Community, 
— the cost or value of the items referred to in 
Article 32 (l)(e). 
23. 5. 90 Official Journal of the European Communities NoC 128/13 
3. Any further conditions and rules for the applica­
tion of paragraph 2 above shall be determined in 
accordance with the procedure of the committee. 
Article 31 
1. Where the customs value of goods cannot be deter­
mined pursuant to Articles 29 or 30, it shall be deter­
mined, on the basis of data available in the Com­
munity, using reasonable means consistent with the 
principles and general provisions of: 
— the Agreement on Implementation of Article VII of 
the General Agreement on Tariffs and Trade, 
— Article VII of the General Agreement on Tariffs 
and Trade, 
— the provisions of this chapter. 
2. No customs value shall be determined under para­
graph 1 on the basis of: 
(a) the selling price in the Community of goods prod­
uced in the Community; 
(b) a system which provides for the acceptance for cus­
toms purposes of the higher of two alternative val­
ues; 
(c) the price of goods on the domestic market of the 
country of exportation; 
(d) the cost of production, other than computed values 
which have been determined for identical or simi­
lar goods in accordance with Article 30 (2) (d); 
(e) prices for export to a country not forming part of 
the customs territory of the Community; 
(0 minimum customs values; or 
(g) arbitrary or fictitious values. 
Article 32 
1. In determining the customs value pursuant to 
Article 29, there shall be added to the price actually 
paid or payable for the imported goods: 
(a) the following items, to the extent that they are 
borne by the buyer but are not included in the price 
actually paid or payable for the goods: 
(i) commissions and brokerage, except buying 
commissions; 
(ii) the cost of containers which are treated as 
being one, for customs purposes, with the 
goods in question; 
(iii) the cost of packing, whether for labour or 
materials; (b) the value, apportioned as appropriate, of the fol­
lowing goods and services where supplied directly 
or indirectly by the buyer free of charge or at 
reduced cost for use in connection with the produc­
tion and sale for export of the imported goods, to 
the extent that such value has not been included in 
the price actually paid or payable: 
(i) materials, components, parts and similar items 
incorporated in the imported goods; 
(ii) tools, dies, moulds and similar items used in 
the production of the imported goods; 
(iii) materials consumed in the production of the 
imported goods; 
(iv) engineering, development, artwork, design 
work, and plans and sketches undertaken else­
where than in the Community and necessary 
for the production of the imported goods; 
(c) royalties and licence fees related to the goods being 
valued that the buyer must pay, either directly or 
indirectly, as a condition of sale of the goods being 
valued, to the extent that such royalties and fees 
are not included in the price actually paid or paya­
ble; 
(d) the value of any part of the proceeds of any sub­
sequent resale, disposal or use of the imported 
goods that accrues directly or indirectly to the 
seller; 
(e) (i) the cost of transport and insurance of the 
imported goods; and 
(ii) loading and handling charges associated with 
the transport of the imported goods 
to the place at which the goods enter the customs 
territory of the Community. 
2. Additions to the price actually paid or payable 
shall be made under this Article only on the basis of 
objective and quantifiable data. 
3. No additions shall be made to the price actually 
paid or payable in determining the customs value 
except as provided in this Article. 
4. In this Article, the term 'buying commissions' 
means fees paid by an importer to his agent for the ser­
vice of representing him in the purchase of the goods 
being valued. 
5. Notwithstanding paragraph 1 (c): 
(a) charges for the right to reproduce the imported 
goods in the Community shall not be added to the 
price actually paid or payable for the imported 
goods in determining the customs value; and 
NoCl^Bl^ Official journal of the European Communities ^m^O 
^ payments made by tbe buyer for the right to distri^ 
bute or resell the imported goods shall not be 
added to the price actually paid or payable for the 
imported goods if such payments are notacondP 
tion of the sale for export to the Community of the 
goods. 
1. provided that they are distinguished from the price 
actually paid or payables the following shall not be 
included in the customs valued 
^ cbarges for the transport of goods after their arrival 
atthepointofentry intothecustomsterritory of 
the Community^ 
^ cbarges for constructions erections assembly^ 
maintenance or technical assistances undertaken 
after importation on imported goods such as indus^ 
trial planp machinery or equipments 
^ charges for interest underatlnancing arrangement 
entered into by tbe buyer and relating to the pur 
cbase of imported goods^ irrespective of whether 
tbe finance is provided by tbe seller or another per 
son^providedthatthefinancing arrangement has 
been made in writing and v^bere required^ tbe 
buyer can demonstrate than 
— sucb goods are actually sold at tbe price 
declared as tbe price actually paid or payables 
and 
— tbe claimed rate of interest does not exceed tbe 
level for sucb transactions prevailing in tbe 
country ^vhere^ and at tbe time vBhen^ tbe 
finance ^vas provided^ 
^ cbarges for tbe right to reproduce imported goods 
in the Community^ 
^ buying commissions^ 
t^O import duties or other charges payable in the Com^ 
munity on account ofthe import or sale of goods. 
P Coods brought into the customs territory of the 
Community shall^ from the time of their entry^ be sub 
^ect to customs supervision. ^pecitlc rules may be laid dov^n in accordance v^ith the 
procedure of the committee to determine tbe customs 
value of carrier media for use in data processing equips 
ment and bearing data or instructions. 
^Vbere factors used to determine the value for customs 
purposes of goods are expressed in a currency other 
than that of the^tember^tatev^here the valuation is 
made^ the rate of exchange to be used shall be that duly 
published by the competent authorities of the member 
^tate concerned. 
^uch rate shall reflect as effectively as possible the cur 
rent value of such currency in commercial transactions 
in terms of the currency of such member ^tate and 
shall apply during such period as may be determined in 
accordance v^ith the procedure of the committee. 
^eresucharate does not e^isL the rate ofe^change 
to be used shall be determined in accordance v^ith the 
procedure of the committee. 
P Tbe provisions of this chapter shall be without pre 
^udice to tbe specitlc provisions regarding the determi 
nation of the value for customs purposes of goods 
released for free circulation after being assignedadif 
ferentcustomsapproved treatment or use. 
^. By v^ay of derogation from Articles ^^Oand^P 
the customs value of perishable goods usually 
deliveredon consignment may^ at therequest of the 
declaranLbedeterminedundersimplifiedprocedures 
drav^n up by tbe Commission for the v^hole ComD 
munity in accordance v^iththe procedure of the com 
mittee. 
^. They shall remain under such supervisions 
^ in the case of nonCommunity goods and without 
prejudice to Article Dlpl^^ntil their customs sta 
tus is changed^ they enterafree^one or freeware 
house or they are reexported or destroyed in 
accordance v^itb Article 1^0^ 
t^d inthecaseofCommunitygoods^untiltheircus 
toms status is recognized by the customs authD 
orities. TtTP^tlt 
PROVISIONS APPLICABLE TO GOODS BROUGHT INTO THE CUSTOMS 
TERRITORY OE THE COMMUNITY UNTIL THEY ARE ASSIGNEDA 
CUSTOMS^APPROVED TREATMENT OR USE 
23. 5. 90 Official Journal of the European Communities NoC 128/15 
3. Goods which have qualified for reliefs pursuant to: 
(a) the Vienna Convention of 18 April 1961 on 
Diplomatic Relations, the Vienna Convention of 
24 April 1963 on Consular Relations or other con­
sular conventions, or the New York Convention of 
8 December 1969 on Special Missions; or 
(b) international agreements governing the situation of 
armed forces stationed in the territory of a Member 
State 
and supplied to persons not entitled to benefit from 
such reliefs under those agreements or conventions 
shall be treated in the same way as goods brought into 
the customs territory of the Community. 
Article 38 
1. Goods brought into the customs territory of the 
Community shall be conveyed by the person bringing 
them into the Community without delay, by the route 
specified by the customs authorities and in accordance 
with their instructions, if any: 
(a) to the customs office specified by the customs 
authorities or to any other place specified or 
approved by those authorities; or, 
(b) to a free zone, if the goods are to be brought into 
that free zone direct: 
— by sea or air, or 
— by land without passing through another part 
of the customs territory of the Community, 
where the free zone adjoins the land frontier 
between a Member State and a third country. 
2. Any person who assumes responsibility for the car­
riage of goods after they have been brought into the 
customs territory of the Community, inter alia as a 
result of transhipment, shall become responsible for 
compliance with the obligation laid down in para­
graph 1. 
3. Goods which, although still outside the customs 
territory of the Community, may be subject to the con­
trol of the customs authority of a Member State under 
the provisions in force, as a result of, inter alia, an 
agreement concluded between that Member State and a 
third country, shall be treated in the same way as goods 
brought into the customs territory of the Community. 
4. Paragraph 1 (a) shall not preclude implementation 
of any autonomous or contractual provisions in force 
with respect to tourist traffic, frontier traffic or postal 
traffic, on condition that customs supervision and cus­
toms control possibilities are not thereby jeopardized. 5. The circumstances and conditions under which 
paragraphs 1 to 4 and Articles 39 to 53 shall not apply 
to goods which have temporarily left the customs terri­
tory of the Community while moving between two 
points in the Community by sea or air shall be deter­
mined in accordance with the procedure of the Com­
mittee. 
6. Paragraph 1 shall not apply to goods on board ves­
sels or aircraft crossing the territorial sea or airspace of 
the Member States without having as their destination 
a port or airport situated in those Member States. 
Article 39 
1. Where, by reason of unforeseeable circumstances 
ox force majeure, the obligation laid down in Article 38 
(1) cannot be complied with, the person bound by that 
obligation or any other person acting in his place shall 
inform the customs authorities of the situation without 
delay. Where the unforeseeable circumstances or force 
majeure do not result in total loss of the goods, the cus­
toms authorities shall also be informed of their precise 
location. 
2. Where, by reason of unforeseeable circumstances 
or force majeure, a vessel or aircraft coverd by Article 
38 (6) is forced to put into port or land temporarily in 
the customs territory of the Community and the obliga­
tion laid down in Article 38 (1) cannot be complied 
with, the person bringing the vessel or aircraft into the 
customs territory of the Community or any other per­
son acting in his place shall inform the customs auth­
orities of the situation without delay. 
3. The customs authorities shall determine the mea­
sures to be taken in order to permit customs supervi­
sion of the goods referred to in paragraph 1 as well as 
those on board a vessel or aircraft in the circumstances 
specified in paragraph 2 and to ensure, where appro­
priate, that they are subsequently conveyed to a cus­
toms office or other place designated or approved by 
the authorities. 
CHAPTER 2 
PRESENTATION OF GOODS TO CUSTOMS 
Article 40 
Goods which, pursuant to Article 38 (1) (a), arrive at 
the customs office or other place designated or 
approved by the customs authorities shall be presented 
to customs by the person who brought the goods into 
the customs territory of the Community or, if appro­
priate, by the person who assumes responsibility for 
carriage of the goods following such entry. 
NoC 128/16 Official Journal of the European Communities 23. 5. 90 
Presentation of goods to customs shall consist in 
informing the customs authorities, in the requisite man­
ner, that the goods have arrived. 
Article 41 
Article 40 shall not preclude the implementation of 
rules governing specific fields relating to goods: 
(a) carried by travellers; 
(b) placed under a customs procedure but not pre­
sented to customs; 
(c) passing through the customs territory of the Com­
munity under a special transit procedure, deter­
mined in accordance with the procedure of the 
Committee. 
Article 42 
Goods may, once they have been presented to customs, 
and with the permission of the customs authorities, be 
examined or samples may be taken, in order that they 
may be assigned a customs-approved treatment or use. 
Such permission shall be granted, on request, to the 
person authorized to assign the goods such treatment or 
use. 
CHAPTER 3 
SUMMARY DECLARATION AND UNLOADING OF 
GOODS PRESENTED TO CUSTOMS 
Article 43 
Subject to Article 45, goods presented to customs 
within the meaning of Article 40 shall be covered by a 
summary declaration. 
The summary declaration shall contain the particulars 
necessary for identification of the goods. 
The summary declaration shall be lodged once the 
goods have been presented to customs. The customs 
authorities may, however, allow a period for lodging 
the declaration which shall not extend beyond the first 
working day following the day on which the goods are 
presented to customs. 
Article 44 
The summary declaration shall be lodged by: 
(a) the person who brought the goods into the customs 
territory of the Community or by any person who 
assumes responsibility for carriage of the goods fol­
lowing such entry and prior to the presentation of 
the goods, or 
(b) the person represented by the persons referred to in 
subparagraph (a). Article 45 
Without prejudice to the provisions applicable to goods 
imported by travellers and consignments by letter and 
parcel post, the customs authorities may waive the 
lodging of a summary declaration, on condition that 
this does not jeopardize customs supervision of the 
goods, where, prior to the expiry of the period referred 
to in Article 43, the said goods are declared for a cus­
toms procedure, are covered by an application for their 
re-exportation, destruction or abandonment or are 
placed in a free zone or free warehouse. 
Article 46 
1. Goods shall be unloaded or transhipped from the 
means of transport carrying them solely with the per­
mission of the customs authorities in places designated 
or approved by those customs authorities. 
However, such permission shall not be required in the 
event of imminent danger necessitating the immediate 
unloading of all or part of the goods. In that case, the 
customs authorities shall be informed accordingly 
forthwith. 
2. For the purpose of inspecting goods and the means 
of transport carrying them, the customs authorities may 
at any time require goods to be unloaded. 
Article 47 
Goods shall not be removed from their original posi­
tion without the permission of the customs authorities. 
CHAPTER 4 
OBLIGATION TO ASSIGN GOODS PRESENTED TO 
CUSTOMS A CUSTOMS-APPROVED TREATMENT OR 
USE 
Article 48 
Non-Community goods presented to customs shall be 
assigned a customs-approved treatment or use author­
ized for such non-Community goods. 
Article 49 
1. Where goods are covered by a summary declara­
tion, they must be declared for a customs procedure, 
covered by an application for their re-exportation, des­
truction or abandonment or placed in a free zone or 
free warehouse within the periods determined by the 
customs authorities. The said periods shall not exceed: 
(a) 45 days from the date on which the summary decla­
ration is lodged in the case of goods carried by sea; 
23. 5. 90 Official Journal of the European Communities NoC 128/17 
(b) 20 days from the date on which the summary decla­
ration is lodged in the case of goods carried other­
wise than by sea. 
2. Where circumstances so warrant, the customs auth­
orities may authorize an extension of the periods 
referred to in paragraph 1. 
Such extension shall not, however, exceed the genuine 
requirements which are justified by the circumstances. 
CHAPTER 5 
TEMPORARY STORAGE OF GOODS 
Article 50 
Until such time as they are assigned a customs-
approved treatment or use, goods presented to customs 
shall, following such presentation, have the status of 
goods in temporary storage. Such goods shall hereinaf­
ter be described as 'goods in temporary storage'. 
Article 51 
1. Goods in temporary storage shall be stored only in 
places approved by the customs authorities under the 
conditions laid down by those authorities. 
2. The customs authorities may require the person 
holding the goods to provide security with a view to 
ensuring payment of any customs debt which may arise 
pursuant to Article 200 or 201. 
Article 52 
Without prejudice to the provisions of Article 42, goods 
in temporary storage shall be subject only to such 
forms of handling as are designed to ensure their pres-
CHAPTER 1 
GENERAL 
Article 56 
1. Save as otherwise provided, goods may at any time, 
under the conditions laid down, be assigned any cus­
toms-approved treatment or use irrespective of their 
nature, quantity, country of origin, consignment or des­
tination. 
2. Paragraph 1 shall not preclude the imposition of 
prohibitions or restrictions justified on grounds of 
public morality, public policy or public security, the 
protection of health and life of humans, animals or ervation in an unaltered state without modifying their 
appearance or technical characteristics. 
Article 53 
1. The customs authorities shall without delay take all 
measures necessary, including the sale of the goods, to 
regularize the situation of goods in respect of which the 
formalities necessary for them to be assigned a cus­
toms-approved treatment or use are not initiated within 
the periods determined in accordance with Article 49. 
2. The customs authorities may, at the risk and 
expense of the person holding them, have the goods in 
question transferred to a special place, which is under 
their supervision, until the situation of the goods is 
regularized. 
CHAPTER 6 
PROVISIONS APPLICABLE TO NON-COMMUNITY 
GOODS WHICH HAVE MOVED UNDER A TRANSIT 
PROCEDURE 
Article 54 
Article 38, with the exception of paragraph 1 (a) thereof, 
and Articles 39 to 53 shall not apply when goods 
already placed under a transit procedure are brought 
into the customs territory of the Community. 
Article 55 
Once non-Community goods which have moved under 
a transit procedure reach their destination in the cus­
toms territory of the Community and have been pre­
sented to customs in accordance with the rules govern­
ing transit, the provisions of Articles 43 to 54 shall 
apply. 
plants, the protection of national treasures possessing 
artistic, historic or archaeological value or the protec­
tion of industrial and commercial property. 
CHAPTER 2 
CUSTOMS PROCUDURES 
Section 1 
Placing of goods under a customs procedure 
Article 57 
1. All goods intended to be placed under a customs 
procedure shall be covered by a declaration for that 
customs procedure. TITLE IV 
CUSTOMS-APPROVED TREATMENT OR USE 
NoC 128/18 Official Journal of the European Communities 23. 5. 90 
2. Without prejudice to Articles 37 and 175, Com­
munity goods declared for an export, outward process­
ing, transit or customs warehousing procedure shall be 
subject to customs supervision from the time of accept­
ance of the customs declaration until such time as they 
are exported or destroyed or the customs declaration is 
invalidated. 
Article 58 
In so far as customs legislation lays down no rules on 
the matter, Member States shall determine the compet­
ence of the various customs offices situated in their ter­
ritory, account being taken, where applicable, of the 
nature of the goods and the customs procedure under 
which they are to be placed. 
Article 59 
The customs declaration shall be made: 
(a) in writing; or 
(b) using a data-processing technique where provided 
by provisions laid down in accordance with the 
procedure of the committee or where authorized by 
the customs authorities; or 
(c) by means of an oral declaration or any other act 
whereby the holder of the goods expresses his wish 
to place them under a customs procedure, where 
such a possibility is provided for by the rules 
adopted in accordance with the procedure of the 
committee. 
I. Normal procedure 
Article 60 
1. Declarations in writing shall be made on a form 
corresponding to the official specimen prescribed for 
that purpose. They shall contain all the particulars 
necessary for implementation of the provisions govern­
ing the customs procedure for which the goods are 
declared. 
2. The declaration shall be accompanied by all the 
documents required for implementation of the provi­
sions governing the customs procedure for which the 
goods are declared. 
Declarations which comply with the conditions laid 
down in Article 60 shall be accepted by the customs 
authorities immediately provided that the goods to 
which they refer are presented to customs. Article 62 
1. A customs declaration may be made by any person 
Who is able to present the goods in question or to have 
them presented to the competent customs authority, in 
accordance with the provisions laid down to that effect, 
together with all the documents which are required to 
be produced by the rules governing the customs proce­
dure requested for those goods. 
2. However: 
(a) where acceptance of a customs declaration imposes 
particular obligations on a specific person, the dec­
laration must be made by that person or on his 
behalf; 
(b) the declarant must be established in the Com­
munity. 
However, the condition regarding establishment in the 
Community shall not apply to persons who: 
— make a declaration for Community transit or tem­
porary importation, 
— declare goods on an occasional basis, provided that 
the customs authorities consider this to be justified. 
3. Paragraph 2 (b) shall not preclude the application 
by the Member States of bilateral agreements con­
cluded with third countries, or customary practices hav­
ing similar effect, under which nationals of such coun­
tries may make customs declarations in the territory of 
the Member States in question, subject to reciprocity. 
The declarant may, at his request, be authorized to 
amend one or more of the particulars of the declara­
tion. The amendment shall not have the effect of ren­
dering the declaration applicable to goods other than 
those it originally covered. 
However, no amendment shall be permitted where 
authorization is requested after the customs authorities: 
(a) have informed the declarant that they intend to 
examine the goods; or, 
(b) have established that the particulars in question are 
incorrect; or, 
(c) have released the goods. 
1. The customs authorities shall, at the request of the 
declarant, invalidate a declaration already accepted 
where the declarant furnishes proof that goods were 
declared in error for the customs procedure covered by A. Declarations in writing Article 63 
Article 61 Article 64 
^m^o Official journal of the European communities ^oCl^Bl^ 
thatdeclarationorLhat^asaresultofspecialcircum 
stances^ the placingof the goods under the customs 
procedurefor whichthey were declared is no longer 
^ustitied. 
nevertheless^ where the customs authorities have 
informed the declarant of their intention to examine 
the goods^arequest for invalidation of the declaration 
shall not be accepteduntilafter the examination has 
taloen place. 
^. redeclaration shall not be invalidated after the 
goods have been released. 
t^oweven 
^ where goods are declared in error for a customs 
procedure entailing the paymentofimportduties 
instead ofbeing placed under another customs pro 
cedure^ the customs authorities shall invalidate the 
declaration ifarequest to that effect is made within 
three months of the date of acceptance of the dec 
laration provided that^ 
— any use of the goods has not contravened the 
conditions of the customs procedure under 
which they should have been placed^ 
— when the goods were declared^ they were 
intendedtobeplacedunderanothercustoms 
procedures alltherequirementsofwhich they 
fulfilled^ and 
— the goods are immediately entered for the cus 
toms procedure for which they were actually 
intended. 
I^he declaration placing the goods under the last men 
tioned customs procedure shall ta^e effect from the 
date of acceptance of the invalidated declaration. 
I^he customs authorities may permit the threes 
month period to be exceeded in duly justified 
exceptional cases^ 
^ where the goods have been declared for export or 
for the outward processing procedures the declara^ 
tion shall be invalidated provided that the declar 
ant^ 
— provides the customs authorities with evidence 
that the goods have not left the customs terrP 
toryoftheC^ommunity^ 
— returns to the said authorities all copies of the 
customs declarations together wirh any other 
documents issued to him on acceptance of the 
declarations 
— where appropriated provides the customs auth 
orities with evidence that the refunds and other 
amounts granted on the strength of the export 
declaration for the goods in question have 
been repaid or that the necessary measures have been taloen by the departments concerned 
to ensure that they are not paid^ and 
— where appropriated and in accordance with the 
provisions in forced complies with any other 
obligations laid down by the customs authD 
orities to regularise the position of the goods. 
Invalidation of the declaration shall^whereappro^ 
priate^ entail cancellation ofad^ustments made on 
any export licence or advancefi^ingcertitlcate pre 
sented in support of the declaration. 
^Vh^^^goodsdeclaredfor export are required 
to leave the customs territory of the Community 
within a specified periods failure to respect that 
period shall entail invalidation of the relevant dec 
laration^ 
^ where Communitygoods have beenplacedunder 
the customs warehousing procedure within the 
meaningof Article ^^t^l^^^invalidationof the 
declaration relating to that procedure may be 
requested and effected provided that the measures 
laid down in the relevant legislation governing spe 
cific fields in respect of failure to comply with the 
treatment or use prescribed have been tal^en. Cases 
in which the declaration cannot be invalidated may 
be determined in accordance with the procedure of 
the committee. 
If^onthee^piry of theperiod laiddown for the 
abovementioned goods to remain under the cus 
toms warehousing procedures no application has 
beenmadefor their assignment toatreatmentor 
use provided for in the relevant legislation govern 
ing specific fields^ the customs authorities shall 
ta^e the measures providedfor in that legislation. 
^. Invalidation of the declaration shall be without 
prejudice to the application of the penal provisions in 
forceD 
^ave as otherwise expressly provided^ the date to be 
usedforthepurposesof alltheprovisionsgoveming 
the customs procedure for which the goods are declared 
shall be the date of acceptance of the declaration by the 
customs authorities 
f^or the purposes of applying the provisions governing 
the customs procedure in questions account shall be 
taloen^ where appropriated of binding information in 
accordance with Article 1^. 
l^he customs authorities may verify declarations which 
they have accepted. 
NoC 128/20 Official Journal of the European Communities 23. 5. 90 
For that purpose the customs authorities may: 
(a) examine the documents covering the declaration 
and the documents accompanying it. The customs 
authorities may, where appropriate, require the 
declarant to present other documents for the pur­
pose of verifying the accuracy of the particulars 
contained in the declaration; 
(b) examine the goods and take samples for analysis or 
for detailed examination. 
Article 68 
1. The declarant shall be entitled to be present when 
the goods are examined and when samples are taken. 
Where they deem it appropriate, the customs auth­
orities shall require the declarant to be present or repre­
sented when the goods are examined or samples are 
taken in order to provide them with the assistance 
necessary to facilitate such examination or taking of 
samples. 
2. Transport of the goods to the places where they are 
to be examined and samples are to be taken and all the 
handling necessitated by such examination or taking of 
samples shall be carried out by or under the responsi­
bility of the declarant. The costs incurred shall be borne 
by the declarant. 
3. Provided that samples are taken in accordance with 
the provisions in force, the customs authorities shall 
not be liable for payment of any compensation in res­
pect thereof but shall bear the costs of their analysis or 
examination. 
Article 69 
1. Where only part of the goods covered by a declara­
tion are examined, the results of the partial examina­
tion shall be taken to apply to all the goods covered by 
that declaration. 
However, the declarant may request a fuller examina­
tion of the goods if he considers that the results of the 
partial examination are not valid as regards the remain­
der of the goods declared. 
2. For the purposes of paragraph 1, where a declara­
tion form covers two or more items, each item shall be 
deemed to constitute a separate declaration. 
Article 70 
1. The results of verifying the declaration shall be 
used for the purposes of applying the provisions gov­
erning the customs procedure under which the goods 
are placed. 2. Where the declaration is not verified, the provi­
sions referred to in paragraph 1 shall be applied on the 
basis of the particulars contained in the declaration. 
Article 71 
1. The customs authorities shall take the measures 
necessary to identify the goods where identification is 
required in order to guarantee compliance with the 
conditions governing the customs procedure for which 
the said goods have been declared. 
2. Means of identification affixed to the goods or 
means of transport shall be removed or destroyed only 
by the customs authorities or with their permission 
unless, as a result of unforeseeable circumstances or 
force majeure, their removal or destruction is essential 
to ensure the protection of the goods or means of trans­
port. 
Article 72 
1. Without prejudice to Article 73, where the condi­
tions for placing the goods under the procedure in 
question are fulfilled and provided the goods are not 
subject to any prohibitive or restrictive measures, the 
customs authorities shall release the goods as soon as 
the particulars in the declaration have been verified or 
accepted without verification. The same shall apply 
where such verification cannot be completed within a 
reasonable period of time and the goods are no longer 
required to be present for verification purposes. 
2. All the goods covered by the same declaration shall 
be released at the same time. 
For the purposes of this paragraph, where a declaration 
form covers two or more items, each item shall be 
deemed to constitute a separate declaration. 
Article 73 
1. Where acceptance of a customs declaration gives 
rise to a customs debt, the goods covered by the decla­
ration shall not be released unless the customs debt has 
been paid or secured. However, without prejudice to 
paragraph 2, this provision shall not apply to the tem­
porary importation procedure with partial relief from 
import duties. 
2. Where, pursuant to the provisions governing the 
customs procedure for which the goods are declared, 
the customs authorities require the provision of a secur­
ity, the said goods shall not be released for the customs 
procedure in question until such security is provided. 
23. 5. 90 Official Journal of the European Communities NoC 128/21 
Article 74 
Any necessary measures, including sale, shall be taken 
to deal with goods which: 
(a) cannot be released because: 
— it has not been possible to undertake or con­
tinue examination of the goods within the 
period prescribed by the customs authorities 
for reasons attributable to the declarant, or, 
— the documents which must be produced before 
the goods can be placed under the customs 
procedure requested have not been produced, 
or, 
— payments or security which should have been 
made or provided in respect of import duties or 
export duties, as appropriate, have not been 
made or provided within the period prescribed; 
(b) are not removed within a reasonable period after 
their release. 
II. Simplified procedures 
Article 75 
1. In order to simplify completion of formalities and 
procedures as far as possible while ensuring that opera­
tions are conducted in a proper manner, the customs 
authorities shall, under the conditions laid down in 
accordance with the procedure of the committee, grant 
permission for: 
(a) the declaration referred to in Article 60 to omit cer­
tain of the particulars referred to in paragraph 1 of 
that Article or for some of the documents referred 
to in paragraph 2 of that Article not to be attached 
thereto; 
(b) a commercial or administrative document, accom­
panied by a request for the goods to be placed 
unter the customs procedure in question, to be 
lodged in place of the declaration referred to in 
Article 60; 
(c) the goods to be entered for the procedure in ques­
tion by means of an entry in the records; in this 
case, the customs authorities may waive the 
requirement that the declarant present the goods to 
customs. 
The simplified declaration, commercial or administra­
tive document or entry in the records must contain at 
least the particulars necessary for identification of the 
goods. Where the goods are entered in the records, the 
date of such entry must be included. 
2. The declarant shall furnish or insert at a later date 
the omitted particulars or documents in a supplemen­
tary declaration. Such supplementary declaration may 
be of a general, periodic or recapitulative nature. 3. Supplementary declarations and the simplified 
declarations referred to in subparagraphs 1 (a), (b) and 
(c), shall be deemed to constitute a single, indivisible 
instrument taking effect on the date of acceptance of 
the simplified declarations; in the cases referred to in 
subparagraph 1 (c), entry in the records shall have the 
same legal force as acceptance of the declaration 
referred to in Article 60. 
4. Special simplified procedures for the Community 
transit procedure shall be laid down in accordance with 
the procedure of the committee. 
B. Other declarations 
Article 76 
Where the customs declaration is made by means of a 
data-processing technique, oral declaration or any 
other act within the meaning of Article 59 (c), Articles 
60 to 75 shall apply mutatis mutandis without prejudice 
to the principles set out therein. 
C. Post-clearance examination of declarations 
Article 77 
1. The customs authorities may, on their own initia­
tive or at the request of the declarant, revise the decla­
ration after release of the goods. 
2. The customs authorities may, after releasing the 
goods and in order to satisfy themselves as to the accu­
racy of the particulars contained in the declaration, 
inspect the commercial documents and data relating to 
the import or export operations in respect of the goods 
concerned or to subsequent commercial operations 
involving those goods. Such inspections may be carried 
out at the premises of the declarant, of any other per­
son directly or indirectly involved in the said opera­
tions in a business capacity or of any other person in 
possession of the said documents for business pur­
poses. Those authorities may also examine the goods 
where it is still possible for them to be presented. 
3. Where revision of the declaration or post-clearance 
examination indicates that the rules governing the cus­
toms procedure concerned have been applied on the 
basis of incorrect or incomplete information, the cus­
toms authorities shall, in accordance with any provi­
sions laid down, take the measures necessary to regu­
larize the situation, taking account of the new informa­
tion available to them. 
Section 2 
Release for free circulation 
Article 78 
Release for free circulation shall confer on non-Com­
munity goods the customs status of Community goods. 
No C 128/22 Official Journal of the 
It shall entail application of the commercial policy 
measures, completion of the other formalities laid 
down in respect of the importation of goods and the 
charging of any duties legally owed. 
Article 79 
1. In derogation from Article 65, provided that the 
import duty chargeable on the goods is one of the 
duties referred to in the first indent of Article 5(10) and 
that the rate of that duty is reduced after the date of 
acceptance of the declaration for release for free circu­
lation but before the goods are released, the declarant 
may request application of the more favourable rate. 
2. Paragraph 1 shall not apply where it is not possible 
to release the goods for reasons attributable to the 
declarant alone. 
Article 80 
Where a consignment is made up of goods falling 
within different tariff classifications, and dealing with 
each of those goods in accordance with its tariff classi­
fication would, as regards drawing up the declaration, 
entail a volume of work and costs disproportionate to 
the import duties chargeable, the customs authorities 
may, at the request of the declarant, agree that import 
duties be charged on the whole consignment on the 
basis of the tariff classification of the item which is 
subject to the highest rate of import duty. 
Article 81 
1. Where goods are released for free circulation at a 
reduced or zero rate of duty on account of their end-
use, they shall remain under customs supervision as 
long as the conditions laid down for granting such a 
reduced or zero rate of duty apply, the goods are 
neither exported nor destroyed and the amount of 
import duties payable as a result of failure to fulfil one 
of the conditions laid down for granting that reduced 
or zero rate of duty remains unpaid. 
2. Articles 87 and 89 shall apply mutatis mutandis to 
the goods referred to in paragraph 1. 
Article 82 
Goods released for free circulation shall lose their cus­
toms status as Community goods where: 
(a) the declaration for release for free circulation is 
invalidated after release in accordance with Article 
64, or European Communities 23. 5. 90 
(b) the import duties payable on those goods are 
repaid or remitted: 
— under the inward processing procedure in the 
form of the drawback system, or 
— in respect of defective goods or goods which 
fail to comply with the terms of the contract, 
pursuant to Article 236, or 
— in situations of the type referred to in Article 
237 where repayment or remission is condi­
tional upon the goods being re-exported or 
being assigned an equivalent customs-
approved treatment or use. 
This provision shall apply without prejudice to: 
— Article 5 (8) as regards exported goods, 
— Article 112 (3) as regards the system of equivalence 
under the inward processing procedure, and 
— the last subparagraph of Article 203 (1) as regards 
waste and scrap resulting from the destruction of 
goods referred to in Article 81 in respect of which 
no customs debt on importation is deemed to have 
been incurred. 
Section 3 
Conditional relief procedures and customs procedures 
with economic impact 
A. Provisions common to several procedures 
Article 83 
1. 'Conditional relief procedures' means the follow­
ing procedures when applied to non-Community 
goods: 
— external transit, 
— customs warehousing, 
— inward processing in the form of the conditional 
relief procedure, 
— processing under customs control, 
— temporary importation. 
2. 'Customs procedures with economic impact' 
means: 
— customs warehousing, 
— inward processing, 
— processing under customs control, 
— temporary importation, 
— outward processing. 
3. 'Import goods' means goods placed under a condi­
tional relief procedure and goods which, under the 
23. 5. 90 Official Journal of the European Communities NoC 128/23 
inward processing procedure in the form of the draw­
back system, have undergone the formalities for release 
for free circulation and the formalities provided for in 
Article 122. 
4. 'Goods in the unaltered state' means import goods 
which, under the inward processing arrangements or 
the arrangements for processing under customs control, 
have undergone no form of processing. 
Article 84 
The use of any customs procedure with economic 
impact, with the exception of the customs warehousing 
procedure, shall be conditional upon authorization 
being granted by the customs authorities. 
The operation of a customs warehouse shall be condi­
tional upon such authorization being granted unless 
undertaken by the customs authorities themselves. 
Without prejudice to the special conditions governing 
the procedure in question, the authorization referred to 
in Article 84 shall be granted only: 
— to persons who offer every guarantee necessary for 
the proper conduct of the operations, 
— where the customs authorities can supervise the 
procedure without having to introduce administra­
tive arrangements that are incommensurate with 
the economic requirements involved. 
Article 86 
1. The conditions under which the procedure in ques­
tion is used or the customs warehouse is operated shall 
be set out in the authorization. 
2. The holder of the authorization shall notify the cus­
toms authorities of all factors arising after the authori­
zation was granted which may influence its continua­
tion or content. 
Article 87 
Without prejudice to the particular rules laid down 
within the framework of a specific procedure, the cus­
toms authorities may make the placing of goods under 
a conditional relief procedure conditional upon the 
provision of security in order to ensure that any cus­
toms debt which may be incurred in respect of those 
goods will be paid. 
Article 88 
1. A conditional relief procedure shall end when the 
goods placed under that procedure are assigned a new 
customs-approved treatment or use. 2. The customs authorities shall take all the measures 
necessary to regularize the position of goods in respect 
of which a procedure has not been discharged under 
the conditions prescribed. 
Article 89 
The rights and obligations of the person on whose 
behalf the declaration placing goods under a procedure 
with economic impact or a conditional relief procedure 
is made and which derive from that procedure may, on 
the conditions laid down by the customs authorities, be 
transferred successively to other persons who fulfil the 
conditions laid down, where necessary, in order to ben­
efit from the procedure in question. 
B. External Community transit procedure 
1. The external Community transit procedure shall 
allow the movement between two points within the 
customs territory of the Community of: 
(a) non-Community goods, without such goods being 
subject to import duties and other charges or com­
mercial policy measures: 
(b) Community goods which are subject to a Com­
munity measure involving their export to third 
countries and in respect of which the correspond­
ing customs formalities for export have been car­
ried out. 
2. Movement, as referred to in paragraph 1, shall take 
place: 
(a) under the external Community transit procedure; 
or, 
(b) under cover of a TIR carnet (TIR Convention) on 
condition that the goods are transported through 
the territory of a third country; or, 
(c) under cover of an ATA carnet (ATA Convention) 
used solely as a transit document on condition that 
the goods are transported through the territory of a 
third country; or, 
(d) under cover of a Rhine manifest (Article 9 of the 
revised Convention for the Navigation of the 
Rhine); or, 
(e) by post (including parcel post); or, 
(0 under a special transit procedure referred to in 
Article 41 (c). 
3. Paragraphs 1 (a) and 2 shall not apply where move­
ment, as referred to in paragraph 1 (a), takes place 
under a conditional relief procedure other than the Article 90 
Article 85 
NoC 128/24 Official Journal of the European Communities 23. 5. 90 
external Community transit procedure in accordance 
with the rules laid down under the procedure in ques­
tion. 
Article 91 
1. The procedure for external Community transit shall 
apply to goods passing through the territory of a third 
country only if: 
(a) provision is made to that effect under an interna­
tional agreement; or 
(b) carriage through that country is effected under 
cover of a single transport document, drawn up in 
the customs territory of the Community, the effect 
of the procedure being suspended in the territory of 
the third country. 
2. With the exception of cases in which use of the 
external Community transit procedure is required to 
ensure application of Community legislation governing 
specific fields, it shall not be compulsory for goods car­
ried by travellers, including goods contained in their 
luggage, provided that the goods concerned are not 
intended for commercial use. 
Article 92 
1. The principal shall provide a security in order to 
ensure payment of any customs debt or other charges 
which may be incurred in respect of the goods. 
2. The following shall be exempt from the require­
ment to provide a security: 
(a) the railway authorities of the Member States, 
(b) the carriage of goods on the Rhine and the Rhine 
waterways; 
(c) the carriage of goods by sea; 
(d) the carriage of goods by air; 
(e) the carriage of goods by pipeline. 
Article 93 
The principal shall present the goods intact to customs 
at their destination within the period prescribed and 
with due observance of the measures adopted by the 
customs authorities to ensure identification. 
Article 94 
The detailed rules for the operation of the procedure 
shall be determined in accordance with the procedure 
of the committee. C. Customs warehouse 
Article 95 
1. The customs warehousing procedure shall allow 
the storage in a customs warehouse of: 
(a) non-Community goods, without such goods being 
subject to import duties or commercial policy mea­
sures ; 
(b) Community goods for which Community legisla­
tion governing specific fields provides, as a result 
of their being placed in a customs warehouse, the 
benefit of measures normally attaching to the 
export of such goods. 
2. Customs warehouse means any place approved by 
and under the supervision of the customs authorities 
where goods may be stored under the conditions laid 
down. 
3. Cases in which the goods referred to in paragraph 1 
may be placed under the customs warehousing proce­
dure without being stored in a customs warehouse shall 
be determined in accordance with the procedure of the 
committee. 
Article 96 
A customs warehouse may be: 
— available for use by any person for the warehous­
ing of goods (public warehouse), or 
— reserved for the warehousing of goods by the ware-
housekeeper (private warehouse). 
Article 97 
1. Authorization to operate a customs warehouse 
shall be granted at the request of the person wishing to 
operate such a warehouse. 
2. Authorization shall be granted only to persons 
established in the Community. 
Article 98 
The warehousekeeper shall be the person authorized to 
operate the warehouse. He shall be responsible for: 
(a) ensuring that while the goods are in the customs 
warehouse they are not removed from customs 
supervision; 
(b) fulfilling the obligations that arise from the storage 
of goods covered by the customs warehousing pro­
cedure; and 
(c) complying with the particular conditions specified 
in the authorization. 
^^0 Official journal of the European Communities l^oCl^B^ 
I By ^vay of derogation from Articled ^vhere the 
authorization concernsapubhc^arehousemt may pro 
vide that the responsibilities referred to in Article ^^^ 
and ^b^devolve exclusively upon the depositor 
^ Lhe depositor shallatalltimesbe responsible for 
fulfilling the obligations arising from the placing of 
goods under the customs warehousing procedure 
Lhe rights and obligations ofav^arehousekeepermay^ 
v^ith the agreement of the customs authorities^ b^ trans 
ferred to another person 
without prejudice to Article ^7 or the security provided 
forv^ithm theframev^orkofthecommonagncultural 
policy^thecustomsauthonties mav request the^vare 
housekeeper to provide security in connection v^ith the 
responsibilities specified in Articled 
Ibe person designated by the customs authorities shall 
keep^ in a form approved by those authorities^ stock 
records of all the goods placed underage customs v^are 
housing procedure Lhis shall not apply to public v^are 
houses in the cases referred to in Articled 
1 ^here an economic need exists and customs super 
vision is not adversely affected thereby^ the customs 
authorities may allovB 
^ Communitygoodsother than those referredtoin 
Article^gl^b^to be stored on the premises ofa 
customs warehouse 
^ nonC^ommunity goods to be processed on the 
premises ofacustoms warehouse under the inward 
processing procedures subject to the conditions 
provided for by thar procedure Lhe formalities 
v^hichmay bedispensedv^ithin acustoms v^areD 
house shallbedetermmedinaccordance^viththe 
procedure of the commmee 
^ nonCommunity goods to be processed on the 
premises ofacustoms warehouse under the proce 
dure for processing under customs controls subject 
totheconditionsprovidedforby thatprocedure 
The formalities v^hich may be dispensed v^ithma 
customs warehouse shall be determined in accord 
ancevBith the procedure of the committee 
^ In the cases referred to in paragraphl.goods shall 
not be deemed to have been placed under the customs 
warehousing procedure 3 The customs authonUes may require the goods 
referred to in paragraph 1 tobeentered in the stock 
records providedfor in Article 10^ 
^rncA^(^ 
doodsplacedunderthecustoms v^arehousingproce 
dure shall be entered in the stock records provided tor 
in AniclelO^ as soon as they are deposited in the cus 
toms warehouse 
1 There shall be no limit to the length of time goods 
may remain under the customs warehousing procedure 
^ov^evermn exceptional cases^ the customs authorities 
may setatime limit by v^hich the depositor must assign 
the goodsanev^customsapproved treatment or use 
^ specific time limits for cenain goods referred to in 
Article ^eo^l^b^ covered by the common agricultural 
policy may be laid dov^n in accordance v^ith the proce 
dure of the committee 
1 tmport goods may undergo the usual forms of han 
dling intended to preserve themmniprove their appear 
ance or marketable quality or prepare them for distnbu 
honor resale 
Alistofcases in v^hich those forms of handling shall 
be prohibited for goods covered by the commonagn 
cultural policy may be drav^nup if this is necessary to 
ensure the smooth operation of the common organ 
ization of markets 
^ Community goods referred to in Article ^^(^l^b^ 
v^hich are placed under the customs warehousing pro 
cedure and are covered by the common agricultural 
policy shall undergo only the forms of handling 
expressly stipulatedforsuchgoods 
3 Theforms of handling provided for in the first sub 
paragraph of paragraph 1 andinpara^raph^mustbe 
authorised in advance by the customs authorities^ 
v^hich shall lay dov^n the conditions under v^hich they 
maytake place 
^ The lists oftheformsofhandlmgreferredto in par 
agraphsland^shall be established in accordance ^vith 
the procedure of the committee 
^herecircumstancesso v^arrant^goods placed under 
the customs warehousing procedure may be temporar 
ilyremovedfromthecustomsv^arehouse ^uchremo 
NoC 128/26 Official Journal of the European Communities 23. 5. 90 
val must be authorized in advance by the customs auth­
orities, who shall stipulate the conditions on which it 
may take place. 
While they are outside the customs warehouse the 
goods may undergo the forms of handling referred to in 
Article 106 on the conditions set out therein. 
Article 108 
The customs authorities may allow goods placed under 
the customs warehousing procedure to be transferred 
from one customs warehouse to another. 
Article 109 
1. Where a customs debt is incurred in respect of 
import goods and the customs value of such goods is 
based on a price actually paid or payable which 
includes the cost of warehousing and of preserving 
goods while they remain in the warehouse, such costs 
shall not be included in the customs value if they are 
distinguished from the price actually paid or payable 
for the goods. 
2. Where the said goods have undergone the usual 
forms of handling within the meaning of Article 106, 
the nature of the goods, the customs value and the 
quantity to be taken into consideration in determining 
the amount of import duties shall, at the request of the 
declarant, be those which would be taken into consid­
eration for the goods, at the moment referred to in 
Article 211. if they had not undergone such handling. 
Article 110 
Community goods referred to in Article 95 (1) (b) 
which are covered by the common agricultural policy 
and are placed under the customs warehousing proce­
dure must be exported or be assigned a treatment or 
use provided for by the Community legislation govern­
ing specific fields referred to in that Article. 
D. Inward processing 
1. General 
Article 111 
1. Without prejudice to Article 112, the inward pro­
cessing procedure shall allow the following goods to be 
used in the customs territory of the Community in one 
or more processing operations: 
(a) non-Community goods intended for re-export from 
the customs territory of the Community in the form 
of compensating products, without such goods being subject to import duties or commercial policy 
measures (conditional relief system); 
(b) goods released for free circulation with repayment 
or remission of the import duties levied on such 
goods if they are re-exported from the customs ter­
ritory of the Community in the form of compensat­
ing products (drawback system). 
2. Processing operations means: 
(a) the working of goods, including fitting or assem­
bling them or adapting them to other goods; 
(b) the processing of goods; 
(c) the repair of goods, including their restoration and 
putting them in order; and 
(d) the use of certain goods defined in accordance with 
the procedure of the Committee which are not to 
be found in the compensating products, but which 
allow or facilitate the production of those products, 
even if they are entirely or partially used up in the 
process. 
3. Compensating products means all products result­
ing from processing operations. 
Article 112 
1. Where the conditions laid down in paragraph 2 are 
fulfilled and subject to paragraph 4, the customs auth­
orities shall authorize: 
(a) compensating products to be obtained from equi­
valent goods; 
(b) compensating products obtained from equivalent 
goods to be exported from the Community before 
importation of the import goods. 
2. Equivalent goods must have the customs status of 
Community goods and be of the same quality and have 
the same characteristics as the import goods. However, 
in specific cases determined in accordance with the 
procedure of the Committee, equivalent goods may be 
permitted to have reached a more advanced stage of 
manufacture than the import goods. 
3. Where paragraph 1 applies, the import goods shall 
enjoy the customs status of equivalent goods and the 
latter the customs status of import goods. 
4. Measures designed to prohibit or limit recourse to 
paragraph 1 may be adopted in accordance with the 
procedure of the Committee. 
5. Where paragraph 1 (b) is applied and the compen­
sating products would be liable to export duties if they 
were not exported under an inward processing opera-
23. 5. 90 Official Journal of the European Communities NoC 128/27 
tion, the holder of the authorization shall provide a 
security to ensure payment of the duties should the 
import goods not be imported within the period pres­
cribed. 
II. Granting authorization 
Article 113 
The authorization shall be granted at the request of the 
person who carries out processing operations or who 
arranges for them to be carried out. 
Article 114 
The authorization shall be granted only: 
(a) to persons established in the Community. How­
ever, the authorization may be granted to persons 
established outside the Community in respect of 
imports of a non-commercial nature; 
(b) where, without prejudice to the use of the goods 
referred to in the last indent of Article 111 (2) (d), 
the import goods can be identified in the compen­
sating products or, in the case referred to in Article 
112, where compliance with the conditions laid 
down in respect of equivalent goods can be veri­
fied; 
(c) where the inward processing procedure can help 
create the most favourable conditions for the 
export of compensating products, provided that the 
essential interests of Community producers are not 
adversely affected (economic conditions). 
III. Operation of the procedure 
Article 115 
1. The customs authorities shall specify the period 
within which the compensating products must be 
assigned a new customs-approved treatment or use. 
That period shall take account of the time required to 
carry out the processing operations and dispose of the 
compensating products. 
2. The period shall run from the date on which the 
non-Community goods are placed under the inward 
processing procedure. The customs authorities may 
grant an extension on submission of a duly substan­
tiated request by the holder of the authorization. 
For reasons of simplification, it may be decided that a 
period which commences in the course of a calendar 
month or quarter shall end on the last day of a sub­
sequent calendar month or quarter respectively. 
3. Where Article 112 (1) (b) applies, the customs auth­
orities shall specify the period within which the non-
Community goods must be declared for the procedure. That period shall run from the date of acceptance of 
the export declaration relating to the compensating 
products obtained from the corresponding equivalent 
goods. 
4. Specific time limits may be laid down in accord­
ance with the procedure of the Committee, for certain 
processing operations or for certain import goods. 
Article 116 
1. The customs authorities shall fix either the rate of 
yield of the operation or, where necessary, the method 
of determining such rate. Rate of yield means the 
quantity or percentage of compensating products 
obtained from the processing of a given quantity of 
import goods. The rate of yield shall be determined on 
the basis of the actual circumstances in which the pro­
cessing operation is, or is to be, carried out. 
2. Where circumstances so warrant and, in particular, 
in the case of processing operations customarily carried 
out under clearly defined technical conditions involv­
ing goods of substantially uniform characteristics and 
resulting in the production of compensating products 
of uniform quality, standard rates of yield may be fixed 
in accordance with the procedure of the committee on 
the basis of actual data previously ascertained. 
Article 117 
1. Goods in the unaltered state and compensating 
products must be re-exported. However, they may be 
released for free circulation, placed under the proce­
dure for processing under customs control, destroyed or 
abandoned where authorized by the customs auth­
orities, who shall grant such authorization where cir­
cumstances so warrant. 
2. Paragraph 1 shall also apply where compensating 
products must be assigned a customs-approved treat­
ment or use referred to in the said paragraph after 
being placed under the customs warehousing proce­
dure, the temporary importation procedure or a transit 
procedure or in a free zone or free warehouse. 
3. The cases in which and the conditions under which 
goods in the unaltered state or compensating products 
covered by an authorization for release for free circula­
tion shall be deemed to have been released for free cir­
culation may be determined in accordance with the 
procedure of the committee. 
Article 118 
Subject to Article 119, where a customs debt is incurred 
in respect of compensating products, the amount of 
such debt shall be determined on the basis of the items 
of charge appropriate to the import goods incorporated 
NoC 128/28 Official Journal of the European Communities 23. 5. 90 
in the said compensating products as assessed at the 
time referred to in Article 211. 
Article 119 
By way of derogation from Article 118, compensating 
products: 
(a) shall be subject to the import duties appropriate to 
them where: 
— they are released for free circulation and 
appear on the list adopted in accordance with 
the procedure of the committee and to the 
extent that they correspond proportionally to 
the exported part of the compensating prod­
ucts not included in that list. However, the 
holder of the authorization may ask for the 
products to be assessed to duty under the con­
ditions referred to in Article 118, 
— they are subject to charges established under 
the common agricultural policy and where 
provisions adopted in accordance with the pro­
cedure of the committee so provide; 
(b) shall be subject to import duties calculated in 
accordance with the rules applicable to the customs 
procedure in question or to free zones or free ware­
houses where they have been placed under a condi­
tional relief procedure or in a free zone or free 
warehouse. 
However, 
— the person concerned may request that duty be 
assessed in accordance with Article 118, 
— in cases where the compensating products have 
been assigned a customs-approved treatment 
or use referred to above other than processing 
under customs control, the amount of the 
import duties shall be at least equal to the 
amount calculated in accordance with Article 
118; 
(c) may be made subject to the rules governing assess­
ment of duty laid down within the framework of 
the procedure for processing under customs control 
where the import goods could have been placed 
under that procedure. 
IV. Processing operations outside the customs 
territory of the Community 
Article 120 territory of the Community if the customs authority so 
authorizes, in accordance with the conditions laid 
down in the outward processing provisions. 
2. Where a customs debt is incurred in respect of 
reimported products, the following shall be charged: 
(a) import duties on the compensating products or 
goods in the unaltered state referred to in para­
graph 1, calculated in accordance with Articles 118 
and 119; and 
(b) import duties on products reimported after process­
ing outside the customs territory of the Com­
munity, the amount of which shall be calculated in 
accordance with the provisions relating to the out­
ward processing procedure, on the same conditions 
as would have applied had the products exported 
under the latter system been released for free circu­
lation before such export took place. 
V. Special provisions relating to the drawback 
system 
Article 121 
The drawback system may be used for all goods, with 
the exception of those which, at the time the declara­
tion for release for free circulation is accepted: 
— are subject to quantitative import restrictions, 
— might qualify for a preferential tariff measure or an 
autonomous suspensive measure within the mean­
ing of Article 20 (3) (d) to (0 within quotas, 
— are subject to an agricultural levy or any other 
import charge provided for under the common 
agricultural policy or under specific arrangements 
applicable to certain goods resulting from the pro­
cessing of agricultural products. 
Moreover, the drawback system shall be used only if no 
export refund is determined for the compensating 
products at the time the declaration for release for free 
circulation of the import goods is accepted. 
Permission to use the drawback system shall be granted 
only if, at the time the declaration of exportation of the 
compensating products is accepted: 
— the import goods are not subject to one of the 
charges referred to in the third indent of the first 
paragraph, 
— no export refund is determined for the compensat­
ing products. 
Article 122 
1. All or part of the compensating products or goods 1. The declaration for release for free circulation shall 
in the unaltered state may be temporarily exported for indicate that the drawback system is being used and 
the purpose of further processing outside the customs shall provide a reference to the authorization. 
23. 5. 90 Official Journal of the European Communities NoC 128/29 
2. At the request of the customs authorities, this 
authorization must be attached to the declaration for 
release for free circulation. 
Article 123 
Under the drawback system, Article 112(1) (b), (3) and 
(5), Article 115 (3), Articles 117 and 118, Article 119 (a), 
second indent, and (c) and Article 126 shall not apply. 
Article 124 
Temporary exportation of compensating products car­
ried out as provided for in Article 120 (1), shall not be 
deemed to be exportation within the meaning of Article 
125 except where such products are not reimported into 
the Community within the period prescribed. 
Article 125 
1. The holder of the authorization may ask for the 
import duty to be repaid or remitted in so far as he can 
establish to the satisfaction of the customs authorities 
that compensating products obtained from import 
goods released for free circulation under the drawback 
system have been either: 
— exported under customs supervision from the cus­
toms territory of the Community, or 
— placed, with a view to being subsequently 
exported, under the Community transit procedure, 
customs warehousing procedure, temporary impor­
tation procedure or inward processing procedure 
(conditional relief system), or in a free zone or free 
warehouse, 
all conditions for use of the procedure having also been 
met. 
2. For the purposes of being assigned a customs-
approved treatment or use referred to in paragraph 1, 
compensating products shall be deemed to be non-
Community goods. 
3. The period within which the application for repay­
ment must be made shall be determined in accordance 
with the procedure of the committee. 
4. Compensating products placed under a customs 
procedure or in a free zone in accordance with the 
provisions of paragraph 1 shall be released for free cir­
culation only where authorized by the customs auth­
orities, who shall grant such authorization where cir­
cumstances so warrant. In this case, and without prejudice to Article 119 (b), 
the amount of the import duties repaid or remitted shall 
be deemed to constitute the amount of the customs 
debt. 
5. For the purpose of determining the amount of the 
import duties to be repaid or remitted, the first indent 
of Article 119 (a) shall apply mutatis mutandis. 
VI. Other provision 
Article 126 
Non-Community goods may be placed under the 
inward processing procedure, applying the conditional 
exemption system, in order that the compensating 
products may qualify for exemption from the export 
duties to which identical products obtained from Com­
munity goods instead of import goods would be liable. 
E. Processing under customs control 
Article 127 
The procedure for processing under customs control 
shall allow the processing of non-Community goods in 
the customs territory of the Community for the purpose 
of their undergoing operations which alter their classifi­
cation or state, without their being subject to import 
duties or commercial policy measures, and the release 
for free circulation of the products resulting from such 
operations (processed products), subject to the appro­
priate import duties. 
Article 128 
The list of cases in which the procedure for processing 
under customs control may be used shall be determined 
in accordance with the procedure of the committee. 
Article 129 
Authorization for processing under customs control 
shall be granted at the request of the person who carries 
out the processing or who arranges for it to be carried 
out on his behalf. 
Article 130 
Authorization shall be granted only: 
(a) to persons established in the Community; 
(b) where the import goods can be identified in the 
processed products; 
NoC 128/30 Official Journal of the European Communities 23. 5. 90 
(c) where the goods cannot be economically restored 
after processing to their classification or state as it 
was when they were placed under the procedure; 
(d) where use of the procedure cannot result in circum­
vention of the effect of the rules concerning origin 
and quantitative restrictions applicable to the 
imported goods: 
(e) where the conditions that are necessary to enable 
the procedure to help create or maintain a process­
ing activity in the Community without adversely 
affecting the essential interests of Community 
producers of similar goods (economic conditions) 
are fulfilled. 
Article 131 
The customs authorities may permit the holder of an 
authorization to arrange for a third person to carry out 
the processing on his behalf. 
Article 132 
Articles 115 and 116 shall apply mutatis mutandis. 
Article 133 
Where a customs debt is incurred in respect of products 
that are at an intermediate stage of processing as com­
pared with that provided for in the authorization, the 
amount of that debt shall be calculated on the basis of 
the items of charge appropriate to the goods in the 
unaltered state at the moment referred to in Article 211. 
Article 134 
1. Where, at the time when they were released for free 
circulation, the import goods complied with the condi­
tions for receiving preferential tariff treatment and such 
preferential tariff treatment is applicable to products 
identical to the processed products released for free cir­
culation, the import duties to which the processed 
products are subject shall be calculated by applying the 
rate of duty applicable under that treatment. 
2. If provision is made for the preferential tariff treat­
ment referred to in paragraph 1 in respect of the import 
goods under tariff quotas or tariff ceilings, the quantity 
of import goods actually used in the manufacture of 
the processed products released for free circulation 
shall be counted against the tariff quotas or ceilings in 
force at the time of acceptance of the declaration for 
release for free circulation and no quantities shall be 
counted against tariff quotas or ceilings opened in res­
pect of products identical to the processed products. F. Temporary importation 
Article 135 
The temporary importation procedure shall allow non-
Community goods intended for re-export in the unal­
tered state to be used in the customs territory of the 
Community with total or partial relief from import 
duties and without their being subject to commercial 
policy measures. 
Article 136 
Authorization for temporary importation shall be 
granted by the customs authorities at the request of the 
person who uses the goods or arranges for them to be 
used on his responsibility. 
Article 137 
The customs authorities shall refuse to authorize use of 
the temporary importation procedure where they con­
sider it impossible to ensure that the import goods can 
be identified. 
However, the customs authorities may authorize use of 
the temporary importation procedure without ensuring 
that the goods can be identified where they consider 
that, in view of the nature of the goods or of the opera­
tions to be carried out, the absence of identification 
measures is not liable to give rise to any abuse of the 
procedure. 
Article 138 
1. The customs authorities shall determine the period 
within which import goods must be assigned a new cus­
toms-approved treatment or use. Such period shall take 
account of the duration of the authorization for use. 
2. Without prejudice to the special periods laid down 
in Article 139, the maximum period during which 
goods may remain under the temporary importation 
procedure shall be 24 months. 
3. However, where exceptional circumstances so war­
rant, the customs authorities may, at the request of the 
person concerned, and within reasonable limits and 
subject to the conditions laid down, extend the periods 
referred to in paragraph 1 in order to permit the author­
ized use. 
Article 139 
The cases and the special conditions under which the 
temporary importation procedure may be used with 
23. 5. 90 Official Journal of the European Communities NoC 128/31 
total relief from import duties shall be determined by 
the Council, acting by a qualified majority on a propo­
sal from the Commission. 
Article 140 
1. Use of the temporary importation procedure with 
partial relief from import duties shall be granted in res­
pect of goods which, while remaining the property of a 
person established outside the customs territory of the 
Community, are not covered by the provisions adopted 
by the Council in accordance with Article 139 or which 
are covered by such provisions but do not fulfil all the 
conditions provided for therein for the grant of tempor­
ary importation with total relief. 
2. The list of goods in respect of which the temporary 
importation procedure with partial relief from import 
duties may not be used shall be drawn up in accord­
ance with the procedure of the committee. 
Article 141 
1. The amount of import duties payable in respect of 
goods placed under the temporary importation proce­
dure with partial relief from import duties shall be 
fixed at 3 %, for every month or fraction of a month 
during which the goods have been placed under the 
temporary importation procedure with partial relief, of 
the amount of duties which would have been payable 
on the said goods had they been released for free circu­
lation on the date on which they were placed under the 
temporary importation procedure. 
2. The amount of import duties to be collected shall 
not exceed that which would have been collected if the 
goods concerned had been released for free circulation 
on the date on which they were placed under the tem­
porary importation procedure. 
3. Transfer of the rights and obligations deriving from 
the temporary importation procedure pursuant to 
Article 89 shall not mean that the same relief arrange­
ments must be applied to each of the periods of use to 
be taken into consideration. 
4. Where the transfer referred to in paragraph 3 is 
made with partial relief for both persons authorized to 
use the procedure during the same month, the holder of 
the initial authorization shall be liable to pay the 
amount of import duties due for that month. 
Article 142 
1. Save as otherwise provided, import goods shall be 
released for free circulation, placed under the proce­dure for processing under customs control, destroyed or 
abandoned only where authorized by the customs auth­
orities. 
2. Paragraph 1 shall also apply where the said goods 
must be assigned a customs-approved treatment or use 
referred to in that paragraph after having been placed 
under the customs warehousing procedure, or a transit 
procedure or in a free zone or free warehouse. 
Article 143 
Where, for a reason other than the placing of goods 
under the temporary importation procedure with partial 
relief from import duties, a customs debt is incurred in 
respect of goods placed under the said procedure, the 
amount of that debt shall be equal to the difference 
between the amount of duties calculated pursuant to 
Article 211 and that payable pursuant to Article 141. 
G. Outward processing 
I. General 
Article 144 
1. The outward processing procedure shall, without 
prejudice to the provisions governing specific fields 
relating to the standard exchange system laid down in 
Articles 153 to 159 or to Article 120, allow Community 
goods to be exported temporarily from the customs ter­
ritory of the Community in order to undergo processing 
operations and the products resulting from those opera­
tions (compensating products) to be released for free 
circulation in the customs territory of the Community 
with total or partial relief from import duties. 
2. The operations referred to in Article 111 (2) (a), (b) 
and (c) shall be deemed to be processing operations 
within the meaning of the outward processing proce­
dure. 
Article 145 
1. The outward processing procedure shall not be 
used in the case of Community goods: 
— whose export gives rise to repayment or remission 
of import duties, 
— which, prior to export, were released for free circu­
lation with total relief from import duties by virtue 
of their nature or end-use, for as long as the condi­
tions for granting such relief continue to apply, 
— whose export gives rise to the granting of export 
refunds or in respect of which a financial advan­
tage other than such refunds is granted under the 
NoC 128/32 Official Journal of the European Communities 23. 5. 90 
common agricultural policy by virtue of the export 
of the said goods. 
2. However, derogations from the second indent of 
paragraph 1 may be determined in accordance with the 
procedure of the committee. 
3. Goods placed under the outward processing proce­
dure shall be referred to as temporary export goods. 
II. Granting authorization 
Article 146 
1. Authorization to use the outward processing proce­
dure shall be granted at the request of the person who 
arranges for the processing operations to be carried out. 
2. By way of derogation from paragraph 1, authoriza­
tion to use the outward processing procedure may be 
granted to another person in respect of goods of Com­
munity origin where the processing operation consists 
in incorporating those goods into goods obtained out­
side the Community and imported as compensating 
products, provided that use of the procedure helps 
promote the sale for export of these goods without 
adversely affecting the essential interests of Com­
munity producers of products identical or similar to the 
imported compensating products. 
The cases in which and the conditions under which the 
preceding subparagraph 1 shall apply shall be deter­
mined in accordance with the procedure of the com­
mittee. 
Article 147 
Authorization shall be granted only: 
(a) to persons established in the Community; 
(b) where it is considered that it will be possible to 
establish that the compensating products have 
resulted from processing of the temporary export 
goods. 
The cases in which derogations from this subparagraph 
may apply and the conditions under which such dero­
gations shall apply be determined in accordance with 
the procedure of the committee: 
(c) where authorization to use the outward processing 
procedure is not liable seriously to harm the essen­
tial interests of Community processors (economic 
conditions). 
III. Operation of the procedure 
Article 148 
I. The customs authorities shall specify the period 
within which the compensating products must be reim-ported into the customs territory of the Community. 
They may extend that period on submission of a duly 
substantiated request by the holder of the authoriza­
tion. 
2. The customs authorities shall fix either the rate of 
yield of the operation or, where necessary, the method 
of determining that rate. Rate of yield means the quant­
ity or percentage of compensating products obtained 
from the processing of a given quantity of temporary 
export goods. 
Article 149 
The total or partial relief from import duties provided 
for in Article 150 (1) shall be granted only where the 
compensating products are declared for release for free 
circulation in the name of or on behalf of: 
(a) the holder of the authorization; or 
(b) any other person established in the Community 
provided that that person has obtained the consent 
of the holder of the authorization. 
Article 150 
1. The total or partial relief from import duties prov­
ided for in Article 144 shall be calculated by deducting 
from the amount of the import duties applicable to the 
compensating products released for free circulation the 
amount of the import duties that would be applicable 
on the same date to the temporary export goods if they 
were imported into the customs territory of the Com­
munity from the country in which they underwent the 
processing operation or last processing operation. 
2. The amount to be deducted pursuant to paragraph 
I shall be calculated on the basis of the quantity and 
classification of the goods in question on the date of 
acceptance of the declaration placing them under the 
outward processing procedure and on the basis of the 
other items of charge applicable to them on the date of 
acceptance of the declaration for release for free circu­
lation of the compensating products. 
The value of the temporary export goods shall be that 
taken into account for such goods in calculating the 
customs value of the compensating products in accord­
ance with Article 32 (1) (b) (i) or, if the value cannot be 
calculated in that way, the difference between the cus­
toms value of the compensating products and the pro­
cessing costs determined by reasonable means. 
However, 
— certain charges determined in accordance with the 
procedure of the committee shall not be taken into 
account in calculating the amount to be deducted, 
— where, prior to being placed under the outward 
processing procedure, the temporary export goods 
^Bl^o Official journal of the European communities ^oCl^B^ 
werereleased for free circulation atareduced rate 
by virtue of their enduse^ and for such time as the 
conditionsfor granting the reduced ratecontinue 
to apply^the amount to be deducted shallbethe 
amountof import duties actually levied whenthe 
goods were released for free circulation. 
^. ^here temporary export goods could qualify on 
their releasefor free circulation forareducedor^ero 
rate of duty by virtue of their endusemhat rate shall be 
taloen into account provided that the goods underwent 
operations consistent with such an enduse in the coun 
try where the processing operation or last suchopera 
tiontool^ place. 
^. ^here compensating products qualify forapreferD 
ential tariff measure within the meaning of Articled 
^^or^and that measure exists for goods falling 
within the same tariff classification as thetemporary 
export goods^ the rate of import duty to betaken into 
account in establishing the amount to be deducted pur 
suant to paragraphlshall be that which would apply if 
the temporary export goods fulfilled the conditions 
under which that preferential measure may be applied. 
^. This Article shall be without prejudice to the appli 
cation of provisions adopted or liable to be adopted in 
the content of trade between the Community and third 
countries and which provide for relief from import 
duties in respect of cerrain compensating products. 
^nc^A^ 
1. ^herethepurposeoftheprocessingoperationis 
the repair of the temporary export goods^ they shall be 
released for free circulation with total relief from 
import duties where it is establishedmo the satisfaction 
of the customs authoritiesmbat the goods were repaired 
free of charged either by virtue ofacontractual or statu 
tory obligation arising fromaguarantee or because ofa 
manufacturing defect. 
^. paragraph 1 shall not apply where account was 
tal^en of the defect at the time when the goods in ques 
tion were first released for free circulation. 
^T^A3^ 
^Vherethe purpose oftheprocessingoperationis the 
repair of temporary export goods and such repair is carD 
riedout in returnforpayment^the partial relief from 
import duties provided for in Article 11^ shall be 
granted by establishing the amount of the duties applP cable on the basis ofthe items ofcharge pertaining to 
the compensating products onthe date ofacceptance 
of the declaration for the release for free circulation of 
those products and taking into account as the customs 
value an amount equal to the repair costs^ provided 
that those costs represent the only consideration prov 
ided by the holder ofthe authorization and are not 
influenced by any linlosbetween thatholder and the 
operator. 
IV. ^Ti^roi^^ri^n^ 
1. Under the conditions laid down in thisLitle which 
are applicable in addition to the preceding provisions^ 
the standard exchange system shall allow an imported 
product^hereinafter referred toasareplacement^to 
replaceacompensating product. 
^. Lhe customs authorities shall allow the standard 
exchange system to be used where the processing oper 
ation involves therepair of Community goods other 
than those subject to the common agricultural policy or 
to the specific arrangements applicable to certain goods 
resulting from the processing of agricultural products. 
^. The customs authorities shallpermit replacements 
to be imported^ under the conditions laid down by 
them^beforethetemporarye^portgoods are exported 
sprier importations 
In the event of prior importation of a replacements 
security shallbe provided to cover the amount of the 
import duties. 
1. replacements shall be of the same quality and pos 
sess the same characteristics as the temporary export 
goods had the latter undergone the repair in question. 
^. ^here the temporary export goods have been used 
before e^port^ thereplacements must also have been 
used and must not be new products. 
Lhe customs authorities may^ however^grant deroga 
tionsfromthisruleifthereplacementhasbeensup 
plied free of charge either by reason ofacontractual or 
statutory obligation deriving from a guarantee or 
because ofamanufacturing defect. 
standard exchange shall be authorized only where it is 
possible to verify that the conditions laid down in 
Article l^are fulfilled 
No C 128/34 Official Journal of the European Communities 23. 5. 90 
Article 156 
Without prejudice to Article 159, the provisions appli­
cable to compensating products shall also apply to 
replacements. 
Article 157 
1. In the event of prior importation, the export goods 
shall be exported within a period of two months from 
the date of acceptance by the customs authorities of the 
declaration for release of the replacements for free cir­
culation. 
2. However, where exceptional circumstances so war­
rant, the customs authorities may, at the request of the 
person concerned, extend within reasonable limits the 
period referred to in paragraph 1. 
Article 158 
In the event of prior importation and where Article 150 
is applied, the amount to be deducted shall be deter­
mined on the basis of the items of charge pertaining to 
the temporary export goods on the date of acceptance 
of the declaration placing them under the procedure. 
Article 159 
Articles 146 (2) and 147 (b) shall not apply in the con­
text of standard exchange. 
V. Other provision 
Article 160 
The procedures provided for within the framework of 
outward processing shall also be applicable for the pur­
poses of implementing non-tariff common commercial 
policy measures. 
Section 4 
Export 
Article 161 
1. The export procedure shall allow Community 
goods to leave the customs territory of the Community. 
Exportation shall entail the application of export 
duties, commercial policy measures and other export 
formalities. 
2. Goods shall be treated in the same way as exports 
where they are supplied to: 
(a) persons in third countries who are eligible for relief 
pursuant to either the Vienna Convention of 18 April 1961 on Diplomatic Relations, the Vienna 
Convention of 24 April 1963 on Consular Rela­
tions or other consular conventions, or the New 
York Convention of 16 December 1969 on Special 
Missions; 
(b) armed forces of third countries stationed in the ter­
ritory of a Member State who are eligible for relief 
under international agreements. 
3. Without prejudice to the provisions applicable to 
goods exported by travellers and goods placed under 
the outward processing procedure or a transit proce­
dure pursuant to Article 163, all Community goods 
intended for export shall be placed under the export 
procedure. 
4. The cases in which and the conditions under which 
goods leaving the customs territory of the Community 
are not deemed to be exports or are not subject to an 
export declaration shall be determined in accordance 
with the procedure of the committee. 
5. The export declaration may be required to be 
lodged at the customs office responsible for supervising 
the place where the exporter is established or where the 
goods are packed or loaded for export shipment. 
The relevant cases and conditions shall be determined 
in accordance with the procedure of the committee. 
Article 162 
Release for export shall be granted on condition that 
the goods in question leave the customs territory of the 
Community in the same condition as when the export 
declaration was accepted. 
Section 5 
Internal transit 
Article 163 
1. The internal transit procedure shall allow Com­
munity goods other than those referred to in Article 90 
(1) (b) which are dispatched from one point within the 
Community to another to move temporarily outside the 
customs territory of the Community during the period 
laid down by the customs authorities for transit pur­
poses and to be reimported as goods having Com­
munity status, on condition that the movement outside 
the said customs territory is covered by a single trans­
port document drawn up within the customs territory of 
the Community. 
23. 5. 90 Official Journal of the European Communities No C 128/35 
2. The movement referred to in paragraph 1 may take 
place: 
(a) under the internal Community transit procedure; 
(b) under cover of a TIR carnet (TIR Convention); 
(c) under cover of an ATA carnet (ATA Convention); 
(d) by post (including parcel post). 
3. In the case referred to in paragraph 2 (a): 
(a) Articles 93 and 94 shall apply mutatis mutandis; 
(b) special conditions shall, where necessary, be laid 
down in accordance with the procedure of the com­
mittee to take account of international conven­
tions. 
4. In the cases referred to in paragraph 2 (b) and (c), 
goods placed under the internal transit procedure may 
be reimported as goods having the customs status of 
Community goods provided that the said status is 
established in the form prescribed by the provisions 
adopted in accordance with the procedure of the com­
mittee. 
CHAPTER 3 
OTHER TYPES OF CUSTOMS-APPROVED 
TREATMENT OR USE 
Section 1 
Free zones and free warehouses 
A. General 
Article 164 
Free zones and free warehouses are parts of the cus­
toms territory of the Community or premises situated in 
that territory and separated from the rest of it in which: 
(a) non-Community goods are subject neither to 
import duties nor to commercial policy measures; 
(b) Community goods for which such provision is 
made under Community legislation governing spe­
cific fields qualify, by virtue of being placed in a 
free zone or free warehouse, for measures normally 
attaching to the export of goods. 
Article 165 
1. Member States may designate parts of the customs 
territory of the Community as free zones or authorize 
the establishment of free warehouses. 
2. Member States shall determine the area covered by 
each zone. Premises which are to be designated as free 
warehouses must be approved by Member States. 3. Free zones and free warehouses shall be separated 
from the rest of the customs territory of the Com­
munity. Their entry and exit points shall be defined. 
4. The construction of any building in a free zone 
shall require the prior authorization of the customs 
authorities. 
Article 166 
1. The perimeter and the entry and exit points of free 
zones and free warehouses shall be subject to supervi­
sion by the customs authorities. 
2. Persons and means of transport entering or leaving 
a free zone for free warehouse may be subjected to a 
customs check. 
3. Access to a free zone or free warehouse may be 
denied to persons who do not provide every guarantee 
necessary for compliance with the rules provided for in 
this section. 
4. The customs authorities may check goods entering, 
leaving or remaining in a free zone or free warehouse. 
To enable such checks to be carried out, a copy of the 
transport document, which shall accompany goods 
entering or leaving, shall be handed to, or kept at the 
disposal of, the customs authority by any person desig­
nated for this purpose by such authorities. Where such 
checks are required, the goods shall be made available 
to the customs authorities. 
B. Placing of goods in free zones or free warehouses 
Article 167 
Both Community and non-Community goods may be 
placed in a free zone or free warehouse. 
However, the customs authorities may require that 
goods which present a danger or are likely to spoil 
other goods or which, for other reasons, require special 
facilities be placed in premises specially equipped to 
receive them. 
Article 168 
1. Without prejudice to Article 166 (4), goods entering 
a free zone or free warehouse need not be presented to 
the customs authorities, nor need a customs declaration 
be lodged. 
2. Goods shall be presented to the customs authorities 
and undergo the prescribed customs formalities only 
where: 
NoC 128/36 Official Journal of the European Communities 23. 5. 90 
(a) they have been placed under a customs procedure 
which is discharged when they enter a free zone or 
free warehouse; however, where the customs proce­
dure in question permits exemption from the obli­
gation to present goods, such presentation shall not 
be required; 
(b) they are placed in a free zone or free warehouse on 
the authority of a decision to grant repayment or 
remission of import duties; 
(c) a request has been made for advance payment of 
export refunds on the goods under the common 
agricultural policy. 
3. At the request of the party concerned, the customs 
authorities shall certify that goods placed in a free zone 
or free warehouse are either Community goods or non-
Community goods. 
C. Operation of free zones and free warehouses 
Article 169 
1. There shall be no limit to the length of time goods 
may remain in free zones or free warehouses. 
2. For certain goods referred to in Article 164 (b) 
which are covered by the common agricultural policy, 
specific time limits may be imposed in accordance with 
the procedure of the committee. 
Article 170 
1. Any industrial, commercial or service activity shall, 
under the conditions laid down in this code, be author­
ized in a free zone or free warehouse. 
2. The customs authorities may impose certain prohi­
bitions or restrictions on the activities referred to in 
paragraph 1, having regard to the nature of the goods 
concerned or the requirements of customs supervision. 
3. The customs authorities may prohibit persons who 
do not provide the necessary guarantees for the correct 
application of the provisions laid down in this Code 
from carrying on an activity in a free zone or free ware­
house. 
Article 111 
Non-Community goods placed in a free zone or free 
warehouse may, while they remain in a free zone or free 
warehouse: 
(a) be released for free circulation under the condi­
tions laid down by that procedure and by Article 
176; (b) undergo the usual forms of handling referred to in 
Article 112 (1) without authorization; 
(c) be placed under the inward processing procedure 
under the conditions laid down by that procedure. 
However, processing operations within the territory 
of the Old Free Port of Hamburg shall not be sub­
ject to conditions of an economic nature. 
However, if conditions of competition in a specific 
economic sector in the Community are affected as 
a result of this derogation, the Council, acting by a 
qualified majority on a proposal from the Commis­
sion, shall decide that conditions of an economic 
nature shall apply to the corresponding economic 
activity within the territory of the Old Free Port of 
Hamburg; 
(d) be placed under the procedure for processing under 
customs control under the conditions laid down by 
that procedure; 
(e) be placed under the temporary importation proce­
dure under the conditions laid down by that proce­
dure; 
(f) be abandoned in accordance with Article 180; 
(g) be destroyed, provided that the person concerned 
provides the customs authorities with all the infor­
mation they deem necessary. 
Where goods are placed under one of the procedures 
referred to in (c), (d) or (e), the relevant methods of 
control may be adapted. 
Article 172 
The Community goods referred to in Article 164 (b) 
which are covered by the common agricultural policy 
shall undergo only the forms of handling expressly 
prescribed for such goods in conformity with Article 
106 (2). Such handling may be undertaken without 
authorization. 
Article 173 
1. Where Articles 171 and 172 are not applied, non-
Community goods and the Community goods referred 
to in Article 164 (b) shall not be consumed or used in 
free zones or in free warehouses. 
2. Without prejudice to the provisions applicable to 
supplies of stores, where the procedure concerned so 
provides, paragraph 1 shall not preclude the use or con­
sumption of goods the release for free circulation or 
temporary importation of which would not entail appli-
23. 5. 90 Official Journal of the European Communities NoC 128/37 
cation of import duties or measures under the common 
agricultural policy or commercial policy. In that event, 
no declaration for release for free circulation or tem­
porary importation shall be required. 
Such declaration shall, however, be required if such 
goods are to be charged against a quota or a ceiling. 
Article 174 
1. All persons carrying on an activity involving the 
storage, working or processing, or sale or purchase, of 
goods in a free zone or free warehouse shall keep stock 
accounts in a form approved by the customs auth­
orities. Goods shall be entered in the stock accounts as 
soon as they are brought on to such persons' premises. 
The stock accounts must enable the customs authorities 
to identify the goods, and must record their move­
ments. 
2. Where goods are transhipped within a free zone, 
the documents relating to the operation shall be kept at 
the disposal of the customs authorities. The short-term 
storage of goods in connection with such transhipment 
shall be deemed to be an integral part of the operation. 
D. Removal of goods from free zones or free warehouses 
Article 175 
Without prejudice to special provisions adopted under 
customs legislation governing specific fields, goods 
leaving a free zone or free warehouse may be: 
— exported or re-exported from the customs territory 
of the Community, or 
— brought into another part of the customs territory 
of the Community. 
The provisions of Title III, with the exception of 
Articles 48 to 54 where Community goods are con­
cerned, shall apply to goods brought into other 
parts of that territory except in the case of goods 
which leave that zone by sea or air without being 
placed under a transit or other customs procedure. 
Article 176 
1. Where a customs debt is incurred in respect of 
non-Community goods and the customs value of such 
goods is based on a price actually paid or payable 
which includes the cost of warehousing or of preserving 
goods while they remain in the free zone or free ware­
house, such costs shall not be included in the customs 
value if they are distinguished from the price actually 
paid or payable for the goods. 2. Where the said goods have undergone, in a free 
zone or free warehouse, one of the usual forms of han­
dling within the meaning of Article 106 (1), the nature 
of the goods, the customs value and the quantity to be 
taken into consideration in determining the amount of 
import duties shall, at the request of the declarant and 
provided that such handling was covered by an author­
ization granted in accordance with paragraph 3 of that 
Article, be those which would be taken into account in 
respect of those goods, at the moment referred to in 
Article 211 had they not undergone such handling. 
Article 177 
1. Community goods referred to in Article 164 (b) 
which are covered by the common agricultural policy 
and are placed in a free zone or free warehouse shall be 
assigned a treatment or use provided for by the rules 
under which they are eligible, by virtue of their being 
placed in a free zone or free warehouse, for measures 
normally attaching to the export of such goods. 
2. Should such goods be returned to another part of 
the customs territory of the Community, or if no appli­
cation for their assignment to a treatment or use 
referred to in paragraph 1 has been made by the expiry 
of the period prescribed pursuant to Article 169 (2), the 
customs authorities shall take the measures laid down 
by the relevant legislation governing specific fields 
relating to failure to comply with the specified treat­
ment or use. 
Article 178 
1. Where goods are brought into or returned to 
another part of the customs territory of the Community 
or placed under a customs procedure, the certificate 
referred to in Article 168 (3) may be used to prove that 
such goods are either Community or non-Community 
goods. 
2. Where no certificate or other evidence of the Com­
munity or non-Community status of the goods is avail­
able, the goods shall be deemed to be: 
— Community goods, for the purposes of applying 
export duties and export licences or export mea­
sures laid down under the commercial policy, 
— non-Community goods in all other cases. 
Article 179 
The customs authorities shall ensure that the rules gov­
erning exportation are respected where goods are 
exported from a free zone or free warehouse. 
NoC 128/38 Official Journal of the European Communities 23. 5. 90 
Section 2 
Re-exportation, destruction and abandonment 
Article 180 
1. Non-Community goods may be: 
— re-exported from the customs territory of the Com­
munity, 
— destroyed, 
— abandoned to the exchequer where national legis­
lation makes provision to that effect. 
2. In the case of re-exportation, Article 161 (2) shall 
apply mutatis mutandis. 
CHAPTER 1 
RELIEFS FROM CUSTOMS DUTY 
Article 181 
The Council shall, acting by a qualified majority on a 
proposal from the Commission, determine the cases in 
which, on account of special circumstances, relief from 
import duties or export duties shall be granted where 
goods are released for free circulation or exported. 
CHAPTER 2 
RETURNED GOODS 
Article 182 
1. Community goods which, having been exported 
from the customs territory of the Community, are 
returned to that territory and released for free circula­
tion within a period of three years shall, at the request 
of the person concerned, be granted relief from import 
duties. 
However: 
— the three-year period may be exceeded in order to 
take account of special circumstances, 
— where, prior to their exportation from the customs 
territory of the Community, the returned goods 3. Re-exportation, destruction and abandonment 
shall be subject to authorization by the customs auth­
orities, which shall be granted at the request of the per­
son concerned. Where application is made to re-export 
goods placed under a customs procedure other than a 
transit procedure, a customs declaration within the 
meaning of Articles 58 to 77 shall be lodged. 
4. Destruction or abandonment shall not entail any 
expense for the exchequer. 
5. Any waste or scrap resulting from destruction shall 
be assigned a customs-approved treatment or use pres­
cribed for non-Community goods. 
It shall remain under customs supervision until the 
time laid down in Article 37 (2) (a). 
were released for free circulation at a reduced or 
zero rate of import duty by virtue of their end-use 
and were subject to customs supervision at the time 
of exportation, the amount of import duty charge­
able upon them shall be reduced by the amount, if 
any, levied on the goods when they were first 
released for free circulation. 
2. The relief from import duties provided for in para­
graph 1 shall not be granted in the case of: 
(a) goods exported from the customs territory of the 
Community under the outward processing proce­
dure unless those goods remain in the state in 
which they were exported; 
(b) goods which have been the subject of a Com­
munity measure involving their exportation to third 
countries. The circumstances in which and the con­
ditions under which this provisions may be waived 
shall be determined in accordance with the proce­
dure of the committee. 
Article 183 
Goods must be reimported in the state in which they 
were exported. The circumstances in which and the 
conditions under which this requirement may be TITLE V 
PRIVILEGED OPERATIONS 
23. 5. 90 Official Journal of the European Communities No C 128/39 
waived shall be determined in accordance with the pro­
cedure of the committee. CHAPTER 3 
PRODUCTS OF SEA-FISHING AND OTHER 
PRODUCTS TAKEN FROM THE SEA 
Article 184 
Articles 182 and 183 shall apply mutatis mutandis to 
compensating products originally exported subsequent 
to an inward processing procedure where circum­
stances justify their release for free circulation. 
The amount of import duty legally owed shall be deter­
mined on the basis of the rules applicable under the 
inward processing procedure. Article 185 
Without prejudice to Article 24 (1) (f), the following 
shall be exempt from import duties when they are 
released for free circulation: 
(a) products of sea-fishing and other products taken 
from the territorial sea of a third country by vessels 
registered or recorded in a Member State and flying 
the flag of that State; 
(b) products obtained from products referred to in (a) 
on board factory-ships fulfilling the conditions laid 
down in that subparagraph. 
TITLE VI 
CUSTOMS DEBT 
CHAPTER 1 
SECURITY TO COVER A CUSTOMS DEBT 
Article 186 
1. Where, in accordance with customs legislation, the 
customs authorities require security to be provided in 
order to ensure payment of a customs debt, such secur­
ity shall be provided by the person who is liable or who 
may become liable for that debt. 
2. The customs authorities shall require only one 
security to be provided in respect of one customs debt. 
3. The customs authorities may authorize the security 
to be provided by a person other than the person from 
whom it is required. 
4. Where the person who has incurred or who may 
incur a customs debt is a public authority, no security 
shall be required. 
5. The customs authorities may waive the requirement 
for provision of security where the amount to be 
secured does not exceed ECU 500. Where the security referred to in the preceding subpara­
graph is not required, the customs authorities may 
nevertheless require from the person referred to in 
Article 186 (1) an undertaking setting out the obliga­
tions which that person is legally obliged to fulfil. 
2. The security referred to in the first subparagraph of 
paragraph 1 shall be required: 
— at the time of application of the rules requiring 
such security to be provided, or 
— at any subsequent time when the customs auth­
orities find that the customs debt which has been or 
may be incurred is not certain to be paid within the 
prescribed period. 
Article 188 
At the request of the person referred to in Article 186 
(1), the customs authorities shall allow comprehensive 
security to be provided to cover one or more operations 
in respect of which a customs debt has been or may be 
incurred. 
Article 187 
1. Where customs legislation provides that the provi­
sion of security is optional, the customs authorities 
shall require such security in so far as they consider 
that a customs debt which has been or may be incurred 
is not certain to be paid within the prescribed period. Article 189 
1. Where customs legislation makes it compulsory for 
security to be provided, the customs authorities shall 
fix the amount of such security at a level equal to: 
NoC 128/40 Official Journal of the European Communities 23. 5. 90 
— the precise amount of the customs debt or debts in 
question where that amount can be established 
with certainty at the time when the security is 
required, 
— the maximum amount, as estimated by the customs 
authorities, of the customs debt or debts which 
have been or may be incurred in other cases. 
Where comprehensive security is required for customs 
debts which vary in amount over time, the amount of 
such security shall be set at a level enabling the cus­
toms debts in question to be covered at all times. 
2. Where customs legislation provides that the provi­
sion of security is optional and the customs authorities 
require security to be provided, the amount of the 
security shall be fixed by those authorities so as not to 
exceed the level provided for in paragraph 1. 
3. The circumstances in which and the conditions 
under which a flat-rate security may be provided shall 
be determined in accordance with the procedure of the 
committee. 
Article 190 
Security may be provided by either: 
— a cash deposit, or 
— a guarantor. 
Article 191 
1. A cash deposit shall be made in the currency of the 
Member State in which the security is required. 
The following shall be deemed equivalent to a cash 
deposit; 
— submission of a cheque the payment of which is 
guaranteed by the institution on which it is drawn 
in any manner acceptable to the customs auth­
orities, 
— submission of any other instrument recognized by 
those authorities as a means of payment. 
2. Security in the form of a cash deposit or payment 
deemed equivalent to a cash deposit shall be given in 
accordance with the provisions in force in the Member 
State in which the security is required. 
Article 192 
The guarantor shall undertake to pay jointly and sever­
ally with the debtor the secured amount of a customs 
debt which falls to be paid. 
The guarantor must be: 
— either a credit institution or an insurance undertak­
ing authorized to provide guarantees, which have been approved in accordance with Community 
provisions, or 
— a third person established in the Community and 
approved by the customs authorities of the Mem­
ber State in which the security is provided. 
The customs authorities may refuse to approve the pro­
posed guarantor where the latter does not appear cer­
tain to ensure payment of the customs debt within the 
prescribed period. 
Article 193 
The person required to provide security shall be free to 
choose between the types of security laid down in 
Article 190. 
However, the customs authorities may refuse to accept 
the type of security proposed where it is incompatible 
with the proper functioning of the customs procedure 
concerned. 
Article 194 
1. Where the rules adopted in accordance with the 
procedure of the committee so provide, the customs 
authorities may accept types of security other than 
those referred to in Article 190 where they provide 
equivalent assurance that the customs debt will be 
paid. 
The customs authorities shall refuse the security pro­
posed by the debtor where they do not consider that 
such security is certain to ensure payment of the cus­
toms debt. 
2. Subject to the reservation referred to in the second 
subparagraph of paragraph 1, the customs authorities 
may accept a cash deposit without the conditions laid 
down in Article 191 (1) being fulfilled. 
Article 195 
Where the customs authorities establish that the secur­
ity provided does not ensure, or is no longer certain or 
sufficient to ensure, payment of the customs debt 
within the prescribed period, they shall require the per­
son referred to in Article 186 (1), at his option, to pro­
vide additional security or to replace the original secur­
ity with a new security. 
Article 196 
1. The security shall not be released until such time as 
the customs debt in respect of which it was given is 
extinguished or can no longer arise. Once the customs 
debt is extinguished or can no longer arise, the security 
shall be released forthwith. 
23. 5. 90 Official Journal of the European Communities NoC 128/41 
2. Once the customs debt has been extinguished in 
part or may arise only in respect of part of the amount 
which has been secured, part of the security shall be 
released accordingly at the request of the person con­
cerned, unless the amount involved does not justify 
such action. 
Article 197 
Provisions derogating from those contained in this 
chapter shall, where necessary, be adopted in accord­
ance with procedure of the committee in order to take 
account of international conventions. 
CHAPTER 2 
INCURRENCE OF A CUSTOMS DEBT 
Article 198 
1. A customs debt on importation shall be incurred 
through: 
(a) the release for free circulation of goods liable to 
import duties; or 
(b) the placing of such goods under the temporary 
importation procedure with partial relief from 
import duties. 
2. A customs debt shall be incurred at the time of 
acceptance of the customs declaration in question. 
3. The debtor shall be the declarant. In the event of 
indirect representation, the person on whose behalf the 
customs declaration is made shall also be a debtor. 
Article 199 
1. A customs debt on importation shall be incurred 
through: 
(a) the unlawful introduction into the customs territory 
of the Community of goods liable to import duties; 
or 
(b) the unlawful introduction into another part of that 
territory of such goods located in a free zone or free 
warehouse. 
For the purpose of this Article, unlawful introduction 
means any introduction in violation of the provisions 
of Articles 38 to 41 and the second indent of Article 
175. 
2. The customs debt shall be incurred at the moment 
when the goods are unlawfully introduced. 
3. The debtors shall be: 
— the person who introduced such goods unlawfully, — any persons who participated in the unlawful 
introduction of the goods and who were aware or 
should reasonably have been aware that such 
introduction was unlawful, and 
— any persons who acquired or held the goods in 
question and who were aware or should reasonably 
have been aware at the time of acquiring or receiv­
ing the goods that they had been introduced 
unlawfully. 
Article 200 
1. A customs debt on importation shall be incurred 
through the unlawful removal from customs supervi­
sion of goods liable to import duties. 
2. The customs debt shall be incurred at the moment 
when the goods are removed from customs supervision. 
3. The debtors shall be: 
— the person who removed the goods from customs 
supervision, 
— any persons who participated in such removal and 
who were aware or should reasonably have been 
aware that the goods were being removed from cus­
toms supervision, 
— any persons who acquired or held the goods in 
question and who were aware or should reasonably 
have been aware at the time of acquiring or receiv­
ing the goods that they had been removed from 
customs supervision, and 
— where appropriate, the person required to fulfil the 
obligations arising from temporary storage of the 
goods or from the use of the customs procedure 
under which those goods are placed. 
Article 201 
1. A customs debt on importation shall be incurred 
through: 
(a) the non-fulfiment of one of the obligations arising, 
in respect of goods liable to import duties, from 
their temporary storage or from the use of the cus­
toms procedure under which they are placed, or 
(b) non-compliance with a condition governing the 
placing of the goods under that procedure or the 
granting of a reduced or zero rate of import duty by 
virtue of the end-use of the goods, 
in cases other than those referred to in Article 200 
unless it is established that those failures have no signi­
ficant effect on the correct operation of the temporary 
storage or customs procedure in question. 
No C 128/42 Official Journal of the European Communities 23. 5. 90 
2. The customs debt shall be incurred either at the 
moment when the obligation whose non-fulfilment 
gives rise to the customs debt ceases to be met or at the 
moment when the goods are placed under the customs 
procedure concerned where it is established subse­
quently that a condition governing the placing of the 
goods under the said procedure or the granting of a 
reduced or zero rate of import duty by virtue of the 
end-use of the goods was not in fact fulfilled. 
3. The debtor shall be the person who is required, 
according to the circumstances, either to fulfil the obli­
gations arising, in respect of goods liable to import 
duties, from their temporary storage or from the use of 
the customs procedure under which they have been 
placed, or to comply with the conditions governing the 
placing of the goods under that procedure. 
Article 202 
1. A customs debt on importation shall be incurred 
through the consumption or use, in a free zone or a free 
warehouse, of goods liable to import duties, under con­
ditions other than those laid down by the legislation in 
force. 
2. The debt shall be incurred at the moment when the 
goods are consumed or are first used under conditions 
other than those laid down by the legislation in force. 
3. The debtor shall be the person who consumed or 
used the goods and any persons who participated in 
such consumption or use and who were aware or 
should reasonably have been aware that the goods were 
being consumed or used under conditions other than 
those laid down by the legislation in force. 
Article 203 
1. By way of derogation from Articles 199 and 201 (1) 
(a), no customs debt on importation shall be deemed to 
be incurred in respect of specific goods where the per­
son concerned proves that the non-fulfilment of the 
obligations which arise from: 
— the provisions of Articles 38 to 41 and the second 
indent of Article 175, or 
— keeping the goods in question in temporary stor­
age, or 
— the use of the customs procedure under which the 
goods have been placed, 
results from the total destruction or irretrievable loss of 
the said goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure, 
or as a consequence of authorization by the customs 
authorities. 
For the purposes of this paragraph, goods shall be irre­
trievably lost when they are rendered unusable by any 
person. 
2. Nor shall a customs debt on importation be 
deemed to be incurred in respect of goods released for 
free circulation at a reduced or zero rate of import duty 
by virtue of their end-use, where such goods are re­
exported with the permission of the customs auth­
orities. 
Article 204 
Where, in accordance with Article 203 (1), no customs 
debt is deemed to be incurred in respect of goods 
released for free circulation at a reduced or zero rate of 
import duty on account of their end-use, any scrap or 
waste resulting from such destruction shall be deemed 
to be non-Community goods. 
Article 205 
Where a customs debt is incurred in respect of goods 
released for free circulation at a reduced rate of import 
duty on account of their end-use, the amount paid 
when the goods were released for free circulation shall 
be deducted from the amount of the customs debt. 
The provisions shall apply mutatis mutandis where a 
customs debt is incurred in respect of scrap and waste 
resulting from the destruction of such goods. 
Article 206 
1. A customs debt on exportation shall be incurred 
through the exportation from the customs territory of 
the Community, under cover of a customs declaration, 
of goods liable to export duties. 
2. The customs debt shall be incurred at the moment 
when such customs declaration is accepted. 
3. The debtor shall be the declarant. In the event of 
indirect representation, the person on whose behalf the 
declaration is made shall also be a debtor. 
Article 207 
1. A customs debt on exportation shall be incurred 
through the removal from the customs territory of the 
Community of goods liable to export duties without a 
customs declaration. 
2. The customs debt shall be incurred at the moment 
when the said goods actually leave that territory. 
23^0 Official journal ofthe European Communities ^oCl^B^3 
3. Thedebtorshallbe^ 
— the person who removed the goods^ and 
— anv persons who participated in such removal and 
who were aware or shouldreasonablv have been 
aware thatacustoms declaration had not been but 
should have been lodged. 
1. Acustoms debt on exportation shall be incurred 
throughafailure to complv with the conditions under 
which the goods were allowed to leave the customs ter 
ritorv of the Communitv with total or partial relief from 
export duties. 
2. The debt shall be incurred at the moment when the 
goods reach a destination other than that for which 
thev were allowed to leave the customs terriLorv of the 
C^ommunitv with toral or partial relief from export 
duties on should the customs authorities be unable to 
determinethatmomenpthemoment of e^pirvofthe 
timelimitsetfortheproductionofevidencethatthe 
conditions entitling the goods to such relief have been 
fulfilled 
3. The debtor shall be the declarant. In the event of 
indirect representationmhe person on whose behalf the 
declaration is made shall also beadebtor. 
The customs debt referred to in Aniclesl^ to 202 and 
20o to 20^ shall be incurred even if it relates to goods 
subject to measures of prohibition or restriction on 
importation or exportation of anvl^ind whatsoever. 
^Vhere several persons are liable for pavment of one 
customs deb^thev shall be jointlv and severally liable 
for such debt. 
B^nc^r5sB 
1. ^ave as otherwise e^presslv provided bv this code 
and without prejudicetoparagraph2^theamount of 
the import dutv or export dutv applicable to goods 
shall be determined on the basis of the rules ofassess 
ment appropriate to those goods at the moment when 
the customs debt in respect ofthem is incurred. 
2. ^Vhere it is not possible to determine precisely 
when the customs debt is incurredmbe time to be taloen 
into account in determining the rules of assessment 
appropriate to the goods concerned shall be the 
moment when the customs authorities conclude that the goods are inasituation in whichacustoms debt is 
incurred. 
Idowever^ wheretheinformation availabletothecus 
toms authorities enables them to establish that the cus 
toms debt was incurred prior to the time when thev 
reached that conclusionmhe amount of the import dutv 
or export dutv pavable on the goods in question shall 
be determined onthe basis of the rules ofassessment 
appropriate to the goods at the earliest time when e^ist 
enceofthe customs debt arising from the situation mav 
be establishing from the information available. 
1. Acustoms debt shall be incurred at the place where 
the events from which it arises occur. 
2. ^Vhere it is not possible to determine the place 
referredtoin paragraph Pthe customsdebt shall be 
deemedtohavebeenincurredattheplace wherethe 
customs authorities concludethat thegoods are in a 
situation in whichacustoms debt is incurred. 
Idowevenwheretheinformationavailabletothecus 
toms authorities enables them to establish that the cus 
toms debt was alreadv incurred when the goods were in 
another place at an earlier datemhe customs debt shall 
be deemed to havebeen incurred atthe place which 
mav be established as the location of the goods at the 
earliest time whene^istenceofthe customs debtmav 
be established. 
1. In so far as agreements concluded between the 
Communitv and certain third countries provide for the 
granting on importation into those countries of prefers 
ential tariff treatmentfor goods originating in theCom^ 
munitv within the meaning of such agreements^ on con 
ditionthaLwherethevhavebeenobtainedunderthe 
inward processing procedures nonCommunitv goods 
incorporated inthesaidoriginating goods are subject 
topavmentoftheimportdutiespavablethereomthe 
validationof the documentsnecessarv to enable such 
preferential tariff treatment to be obtained in third 
countries shall causeacustoms debt on importation to 
be incurred. 
2. Themoment when such customsdebt isincurred 
shall be deemed to be the moment whenthe customs 
authorities accept the export declaration relating to the 
goods in question. 
3. The debtor shall be the declarant.In the event of 
indirect representations the person on whose behalf the 
declaration is made shall also beadebtor. 
NoC 128/44 Official Journal of the European Communities 23. 5. 90 
4. The amount of the import duties corresponding to 
this customs debt shall be determined under the same 
conditions as in the case of a customs debt resulting 
from the acceptance, on the same date, of the declara­
tion for release for free circulation of the goods con­
cerned for the purpose of terminating the inward pro­
cessing procedure. 
CHAPTER 3 
RECOVERY OF THE AMOUNT OF THE CUSTOMS 
DEBT 
Section 1 
Entry in the accounts and communication to the debtor of 
the amount of duty 
Article 214 
1. Each and every amount of import duty or export 
duty resulting from a customs debt, hereinafter called 
'amount of duty', shall be calculated by the customs 
authorities as soon as they have the necessary data, and 
entered by those authorities in the accounting records 
or on any other equivalent medium (entry in the 
accounts). 
The first subparagraph shall not apply: 
(a) where a provisional anti-dumping or countervail­
ing duty has been introduced; 
(b) in the cases referred to in Article 217 (2); 
(c) where the provisions adopted in accordance with 
the procedure of the committee waive the require­
ment for the customs authorities to enter in the 
accounts amounts of duty below a given level. 
2. The Member States shall determine the practical 
procedures for the entry in the accounts of the amounts 
of duty. Those procedures may differ according to 
whether or not, in view of the circumstances in which 
the customs debt was incurred, the customs authorities 
are satisfied that the said amounts will be paid. 
Article 215 
1. Where a customs debt is incurred as a result of the 
acceptance of the declaration of goods for a customs 
procedure other than temporary importation with par­
tial relief from import duties, the amount correspond­
ing to such customs debt shall be entered in the 
accounts as soon as it has been calculated and, at the 
latest, on the second day following that on which the 
goods were released. 
However, provided that payment has been secured, the 
total amount of duty relating to all the goods released to one and the same person during a period fixed by 
the customs authorities, which may not exceed 31 days, 
may be covered by a single entry in the accounts at the 
end of the period. Such entry in the accounts shall take 
place within five days of the expiry of the period in 
question. 
2. Where it is provided that goods may be released 
subject to meeting certain conditions laid down by 
Community legislation which govern either determina­
tion of the amount of the debt or its collection, entry in 
the accounts shall take place no later than two days fol­
lowing the day on which the amount of the debt or the 
obligation to pay the duties resulting from that debt is 
determined or fixed. 
However, where the customs debt relates to a provi­
sional anti-dumping or countervailing duty, that duty 
shall be entered in the accounts no later than two 
months following publication in the Official Journal of 
the European Communities of the regulation establish­
ing a definitive anti-dumping or countervailing duty. 
3. Where a customs debt is incurred under conditions 
other than those referred to in paragraph 1, the relevant 
amount of duty shall be entered in the accounts within 
two days of the date on which the customs authorities 
are in a position to: 
(a) calculate the amount of duty in question; and 
(b) determine the person liable for payment of that 
amount. 
Article 216 
1. The time limits for entry in the accounts laid down 
in Article 215 may be extended: 
(a) for reasons relating to the administrative organ­
ization of the Member States, and in particular 
where accounts are centralized; or 
(b) where special circumstances prevent the customs 
authorities from complying with the said time 
limits. 
Such extension shall not exceed 14 days. 
2. The time limits laid down in paragraph 1 shall not 
apply in unforeseeable circumstances or in cases of 
force majeure. 
Article 217 
1. Where the amount of duty resulting from a customs 
debt has not been entered in the accounts in accord­
ance with Articles 215 and 216 or has been entered in 
the accounts at a level lower than the amount legally 
owed, the amount of duty to be recovered or which 
23. 5. 90 Official Journal of the European Communities NoC 128/45 
remains to be recovered shall be entered in the 
accounts within two days of the date on which the cus­
toms authorities become aware of the situation and are 
in a position to calculate the amount legally owed and 
to determine the debtor (subsequent entry in the 
accounts). That time limit may be extended in accord­
ance with Article 216. 
2. Subsequent entry in the accounts shall not occur 
where: 
— the amount of duty legally owed was not entered in 
the accounts on the basis of general provisions 
invalidated at a later date by a court decision, 
— the amount of duty legally owed failed to be 
entered in the accounts as a result of an error on 
the part of the customs authorities which could not 
reasonably have been detected by the person liable 
for payment, the latter for his part having acted in 
good faith and complied with all the provisions 
laid down by the legislation on force as regards the 
customs declaration. 
3. Where the second indent of paragraph 2 applies, 
the amount of duty legally owed and not recovered 
shall be entered by the customs authorities in the 
accounting records or on any other equivalent medium. 
Article 218 
1. As soon as it has been entered in the accounts, the 
amount of duty shall be communicated to the debtor in 
accordance with appropriate procedures. 
2. Where the amount of duty payable has been 
entered, for guidance, in the customs declaration, the 
customs authorities may specify that it shall not be 
communicated in accordance with paragraph 1 unless 
the amount of duty indicated does not correspond to 
the amount determined by the authorities. 
Without prejudice to the application of the second sub­
paragraph of Article 215 (1), where use is made of the 
possibility provided for in the preceding subparagraph, 
release of the goods by the customs authorities shall be 
equivalent to communication to the debtor of the 
amount of duty entered in the accounts. 
3. Communication to the debtor shall not take place 
after the expiry of a period of three years from the date 
on which the customs debt was incurred. However, 
where a customs debt is incurred as a result of an act 
which may give rise to criminal proceedings, such com­
munication may, in so far as the provisions in force so 
allow, be made after the expiry of such three-year 
period. 
4. Where Article 217 (3) applies, the said entry shall 
be equivalent to communication to the debtor of the 
amount of duty payable within the meaning of Article 2 of Council Regulation (EEC, Euratom) No 1552/89 
of 29 May 1989 implementing Decision 88/376/EEC, 
Euratom on the system of the Communities' own 
resources (')• 
Section 2 
Time limit and procedures for payment of the amount of 
duty 
Article 219 
Each and every amount of duty communicated in 
accordance with Article 218 shall be paid by the debtor 
within the following periods : 
(a) if the person is not entitled to any of the payment 
facilities laid down in Articles 221 to 226, payment 
shall be made within the period prescribed. 
Without prejudice to the second paragraph of 
Article 243, that period shall not exceed 10 days 
following communication to the debtor of the 
amount of duty owed and, in the case of aggrega­
tion of entries in the accounts under the conditions 
laid down in the second subparagraph of Article 
215 (1), it shall be so fixed as not to enable the 
debtor to obtain a longer period for payment than 
if he had been granted deferred payment. 
An extension shall be granted automatically where 
it is established that the person concerned received 
the communication too late to enable him to make 
payment within the period prescribed. 
Extension of the period may also be granted by the 
customs authorities at the request of the debtor 
where the amount of duty to be paid results from 
action for post-clearance recovery. Such extension 
shall not exceed the time necessary for the debtor 
to take the appropriate steps to discharge his 
obligation; 
(b) if the person is entitled to any of the payment fa­
cilities laid down in Articles 221 to 226, payment 
shall be made before expiry of the period or 
periods specified in connection with those 
facilities. 
Article 220 
Payment shall be made in cash or by any other means 
with similar discharging effect in accordance with the 
provisions in force (cash payment). It may also be 
made by adjustment of credit balance where the provi­
sions in force so allow. 
Article 221 
In so far as the amount of duty payable by the person 
concerned relates to goods declared for a customs 
(') OJ No L 155, 7. 6. 1989, p. 1. 
No C 128/46 Official Journal of the European Communities 23. 5. 90 
procedure which entails the obligation to pay such 
duty, the customs authorities shall, at that person's 
request, grant deferment of payment of that amount 
under the conditions laid down in Articles 222, 223 and 
224. 
Article 222 
The granting of deferment of payment shall be condi­
tional on the provision of security by the applicant. 
Article 223 
The customs authorities shall decide which of the 
following procedures must be used when granting 
deferment of payment: 
(a) separately in respect of each amount of duty 
entered in the accounts under the conditions laid 
down in the first subparagraph of Article 215 (1): 
or 
(b) globally in respect of all amounts of duty entered 
in the accounts under the conditions laid down in 
the first subparagraph of Article 215 (1) during a 
period not exceeding 31 days to be fixed by the 
customs authorities; or 
(c) globally in respect of all amounts of duty forming a 
single entry in accordance with the second sub­
paragraph of Article 215(1). 
A rticle 224 
1. The period for which payment is deferred shall be 
30 days. It shall be calculated as follows: 
(a) where payment is deferred in accordance with 
Article 219 (a), the period shall be calculated from 
the day following the date on which the amount of 
duty is entered in the accounts by the customs 
authorities. 
Where Article 216 is applied, the period of 30 days 
calculated in accordance with the first subpara­
graph shall be reduced by the number of days cor­
responding to the period in excess of two days used 
to enter the amount in the accounts; 
(b) where payment is deferred in accordance with 
Article 223 (b), the period shall be calculated from 
the day following the date on which the aggrega­
tion period expires. It shall be reduced by the num­
ber of days corresponding to half the number of 
days in the aggregation period; 
(c) where payment is deferred in accordance with 
Article 223 (c), the period shall be calculated from 
the day following the expiry date of the period 
during which the goods in question were released. 
It shall be reduced by the number of days corres­
ponding to half the number of days in the period 
concerned. 2. Where the number of days in the periods referred 
to in paragraph 1 (b) and (c) is an odd number, the 
number of days to be deducted from the 30-day period 
pursuant to paragraph 1 (b) and (c) shall be equal to 
half the next lowest even number. 
3. To simplify matters, where the periods referred to 
in paragraph 1 (b) and (c) are a calendar week or a cal­
endar month, Member States may provide that the 
amount of duty in respect of which payment has been 
deferred shall be paid: 
(a) if the period is a calendar week, on the Friday of 
the fourth week following that calendar week; 
(b) if the period is a calendar month, by the 16th day 
of the month following that calendar month. 
Article 225 
1. Deferment of payment shall not be granted in res­
pect of amounts of duty which, although relating to 
goods entered for a customs procedure which entails 
the obligation to pay such duty, are entered in the 
accounts in accordance with the provisions in force 
concerning acceptance of incomplete declarations, 
because the declarant has not, by the time of expiry of 
the period set, provided the information necessary for 
the definitive valuation of the goods for customs pur­
poses or has not supplied the particulars or the docu­
ment missing when the incomplete declaration was 
accepted. 
2. However, deferment of payment may be granted in 
the cases referred to in paragraph 1 where the amount 
of duty to be recovered is entered in the accounts 
before the expiry of a period of 30 days from the date 
on which the amount originally charged was entered in 
the accounts or, if it was not entered in the accounts, 
from the date on which the declaration relating to the 
goods in question was accepted. The duration of the 
deferment of payment granted in such circumstances 
shall not extend beyond the date of expiry of the 
period which, pursuant to Article 224, was granted in 
respect of the amount of duty originally fixed, or which 
would have been granted had the amount of duty 
legally due been entered in the accounts when the 
goods in question were declared. 
Article 226 
The customs authorities may grant the debtor payment 
facilities other than deferred payment. 
The granting of such payment facilities shall: 
(a) be conditional on the provision of security. How­
ever, such security need not be required where 
to require it would, because of the situation 
of the debtor, create serious economic or social 
difficulties; 
2^90 Official journal ofthe European communities ^oC12^7 
^ result in credit interest being charged over and 
above the amount of duty. Hie amount of such 
interest shall be calculated in suchaway that it is 
equivalent to the amount which would be charged 
for this purpose on the money marker or financial 
market of the currency in which the amount is pay 
able. 
The customs authorities may refrain from claiming 
credit interest where to claim it wouhL because of 
the situation of the debtors create serious economic 
or social difficulties 
whatever the payment facilities granted to the debtors 
the latter may in any case pay all or part of the amount 
of duty withoutawaitingexpiry of theperiodhehas 
been grantedfor payment. 
Any amount of duty may be paid by athird person 
instead of the debtor. 
1. ^Vdiere the amount of duty has not been paid 
within the prescribed periods 
^ the customs authorities shall avail themselves of all 
options open to them under the legislation in forced 
includingenforcemenptosecurepaymentofthat 
amount. 
special provisions may be adoptedmn accordance 
with the procedure of the committeemn respect of 
guarantors within the framework of the transit pro 
cedure^ 
d^ interest on arrears shall be charged over and above 
the amount ofduty.The rate ofinterest on arrears 
shall not be lowerthan the rate of credit interest. 
2. The customs authorities may waive collection of 
interest on arrears^ 
(a^ where^ because of the situation of the debtors it 
would be lively to create serious economic or social 
difficulties^ 
^ where the amount does not exceedalevel fixed in 
accordance withtheprocedureofthecommittee^ 
or 
^ if the duty is paid within five days of the expiry of 
the period prescribedfor payment. 
^. The customs authorities may fix^ 
^ minimum periodsfor calculation of interests d^ minimum amounts payable as interest on arrears. 
without prejudice to the application of any provisions 
connected with the contravention of customs legisla 
tion^ no interest other than the interest provided for in 
Articles 226 and 229 shall be charged on amounts of 
duty 
C^A^T^^^t 
1. without prejudice to the provisions in force relate 
ingtothetimebarringof acustomsdebLacustoms 
debt shall be extinguished^ 
^ by payment ofthe amount of duty^ 
^ by remission ofthe amount of duty^ 
^ where^ in respect ofgoods declared foracustoms 
procedure entailing the obligation to pay duties^ 
— the customs declaration is invalidated in 
accordance with Article 6^ 
— the goods^ before their released are either seized 
and subsequently confiscated or are destroyed 
ontheinstructionsofthecustomsauthorities 
or aredestroyedor abandoned in accordance 
with Article 1^0 or aredestroyedor irretriev 
ably lost asaresult of their actual nature or of 
unforeseeable circumstances or^rc^^^r^, 
^ where goods in respect of whichacustoms debt is 
incurred in accordance with Article 199 are seized 
upon their unlawful introduction and are subse 
quently confiscated. 
Article 2^1^^and^shall apply r^^^^^^^^ 
totheextinctionof acustomsdebt^ as referred toin 
Article 21^. ^uch debt shall also be extinguished where 
the formalities carried out in order to enable the prefer 
entialtariff treatment referred toinArticle21^tobe 
granted are cancelled. 
Ct^Ain^^ 
The following definitions shall apply^ 
^ repayment means therefund of import duties or 
export duties which have been paid^ 
^ remission meansadecision to extinguishacustoms 
debt orrender void an entry in the accounts ofan 
amount of duty which has not been paid. 
NoC 128/48 Official Journal of the European Communities 23. 5. 90 
Article 234 
1. Import duties or export duties shall be repaid or 
remitted in so far as it is established that the amount of 
such duties was not or is not legally owed or has been 
entered in the accounts contrary to Article 217 (2). 
2. Import duties or export duties shall be repaid or 
remitted upon submission of an application to the 
appropriate customs office within a period of three 
years from the date on which the amount of those 
duties was communicated to the debtor. 
That period shall be extended if the person concerned 
provides evidence that he was prevented from submit­
ting his application within the said period as a result of 
unforeseeable circumstances or force majeure. 
Where the customs authorities themselves discover 
within this period that one or other of the situations 
described in paragraph 1 exists, they shall repay or 
remit on their own initiative. 
Article 235 
Import duties or export duties shall be repaid or remit­
ted where a customs declaration is invalidated in 
accordance with Article 64 and the duties have been 
paid. Repayment shall be granted upon submission of 
an application by the person concerned within the 
periods referred to in Article 64 (2). 
Article 236 
1. Import duties shall be repaid or remitted in so far 
as it is established that the amount of such duties 
entered in the accounts relates to goods placed under 
the customs procedure in question and rejected by the 
importer because they are defective or do not comply 
with the terms of the contract on the basis of which 
they were imported. 
Defective goods, within the meaning of the first sub­
paragraph, shall be deemed to include goods damaged 
before their release. 
2. Repayment or remission of import duties shall be 
granted on condition that: 
(a) the goods have not been used, except for such in­
itial use as may have been necessary to establish 
that they were defective or did not comply with the 
terms of the contract; 
(b) the goods are re-exported from the customs terri­
tory of the Community. 
At the request of the person concerned, the customs 
authorities shall permit the goods to be destroyed or to be placed, for the purposes of their re-exportation, 
under the procedure for external Community transit or 
the customs warehousing procedure or in a free zone or 
free warehouse, instead of being re-exported. 
For the purposes of being assigned such customs-
approved treatment or use, the goods shall be deemed 
to be non-Community goods. 
3. Import duties shall not be repaid or remitted in re­
spect of goods which, before being the subject of a cus­
toms declaration, were imported temporarily for test­
ing, unless it is established that the fact that the goods 
were defective or did not comply with the terms of the 
contract could not normally have been detected in the 
course of such tests. 
4. Import duties shall be repaid or remitted for the 
reasons set out in paragraph 1 upon submission of an 
application to the appropriate customs office within 12 
months from the date on which the amount of those 
duties was communicated to the debtor. 
However, the customs authorities may permit this 
period to be exceeded in duly justified exceptional 
cases. 
Article 237 
1. Import duties or export duties may. be repaid or 
remitted in special situations other than those referred 
to in Articles 234, 235 and 236 resulting from circum­
stances in which no deception or obvious negligence 
may be attributed to the person concerned. 
The situations in which the first subparagraph may be 
applied and the procedures to be followed to that end 
shall be defined in accordance with the procedure of 
the committee. Repayment or remission may be made 
subject to special conditions. 
2. Duties shall be repaid or remitted for the reasons 
set out in paragraph 1 upon submission of an applica­
tion to the appropriate customs office within 12 months 
from the date on which the amount of the duties was 
communicated to the debtor. 
However, the customs authorities may permit this 
period to be exceeded in duly justified exceptional 
cases. 
Article 238 
Import or export duties shall be repaid or remitted 
under the conditions laid down in this chapter only if 
the amount to be repaid or remitted exceeds an amount 
fixed in accordance with the procedure of the 
23. 5. 90 Official Journal of the European Communities No C 128/49 
committee, unless an application for repayment or 
remission is made in accordance with Article 234. 
However, the customs authorities may also grant an 
application for repayment or remission in respect of a 
lower amount. 
Article 239 
Repayment by the customs authorities of amounts of 
import duty or export duty and any credit interest or 
interest on arrears charged at the time of payment of 
such amounts shall not result in the payment of interest 
by those authorities. However, interest shall be paid: 
CHAPTER 1 
RIGHT OF APPEAL 
Article 241 
1. Any person who considers that his rights have been 
encroached upon by a decision relating to the applica­
tion of customs legislation shall be entitled to apply for 
the decision to be annulled or amended provided that 
it concerns him directly and individually, even if it is 
not addressed to him. 
2. Any person who has applied to the customs auth­
orities for a decision relating to the application of cus­
toms legislation and has not obtained a ruling on that 
request within the period referred to in Article 7 (2) 
shall also be entitled to exercise the right of appeal. 
3. The right of appeal referred to in paragraphs 1 and 
2 may be exercised: 
(a) initially, before the customs authority designated 
for that purpose, under the conditions laid down in 
Articles 242 to 247; 
(b) subsequently, before the authority referred to in 
Article 249(1). 
CHAPTER 2 
INITIAL STAGE OF THE EXERCISE OF THE RIGHT 
OF APPEAL 
Article 242 
1. An appeal shall be lodged within two months of 
the date of notification of the customs authorities' 
decision. — where a decision to grant a request for repayment is 
not implemented within one month of the date of 
issue of that decision, 
— where a decision not to grant repayment is subse­
quently invalidated following an appeal by the per­
son concerned. Interest shall be paid from the date 
on which the appeal was lodged. 
Article 240 
Where a customs debt has been remitted or the corres­
ponding amount of duty repaid in error, the debt shall 
again become payable. 
2. The period laid down in paragraph 1 shall be 
extended to six months where the person entitled to 
lodge an appeal was not informed or was misinformed, 
as to his right of appeal, by the customs authorities who 
took the decision. 
3. The period laid down in paragraph 1 shall be 
increased to two years where the decision has not been 
published or communicated to the person entitled to 
lodge an appeal. In such case the period shall run from 
the date on which the decision is taken by the customs 
authorities. 
4. In the cases referred to in Article 241 (2), the right 
of appeal must be exercised within six months of the 
date of expiry of the period laid down for the customs 
authorities to take a decision. 
5. The periods referred to in paragraphs 1, 2 and 3 
shall be extended if the person concerned provides evi­
dence that he was prevented from lodging the appeal as 
a result of unforeseeable circumstances or force 
majeure. 
6. An appeal shall be lodged by means of a written 
request addressed to the customs authorities within the 
periods prescribed. Where circumstances so warrant, an 
appeal may also be made orally to the customs auth­
orities, who shall record it in writing. 
Article 243 
The lodging of an appeal shall not cause implementa­
tion of the disputed decision to be suspended. 
The customs authorities shall, however, suspend imple­
mentation of such decision in whole or in part where TITLE VII 
APPEALS 
NoC 128/50 Official Journal of the European Communities 23. 5. 90 
they have good reason to believe that the disputed 
decision is inconsistent with customs legislation. 
Where the disputed decision has the effect of causing 
import duties or export duties to be charged, suspen­
sion of implementation of that decision shall be subject 
to the lodging of security. 
Article 244 
The customs authorities who are competent to give a 
ruling on the appeal shall conduct such investigations 
as are necessary to enable them to give their decision 
and may, if they deem it appropriate, submit the case to 
experts who are independent of the customs adminis­
tration with a view to obtaining their opinion. 
The appellant shall be required to assist the said auth­
orities in their investigation of the facts in accordance 
with the provisions in force. 
Article 245 
The appellant may withdraw his appeal as long as no 
decision has been taken on it. Notice of withdrawal 
shall be given in writing. 
Save as otherwise provided in Article 247, withdrawal 
shall be final. 
Article 246 
1. The customs authorities competent to give a ruling 
on the appeal shall give their decision in writing. 
That decision may in some respects be less favourable 
to the appellant than the decision which was the sub­
ject of the appeal. Before adopting such decision, the 
customs authorities shall inform the appellant of it in 
order to enable him to submit his observations. 
2. The appellant shall be notified of the decision. 
Where the decision goes against him, the appellant 
shall be informed of his right to initiate the second 
stage of his right of appeal. 
Article 247 
Where, after withdrawing his appeal under the condi­
tions referred to in Article 245, the appellant is able to 
put forward new arguments or furnish further evidence, 
he may request the customs authorities with whom he 
lodged the appeal to resume their examination of it. 
Such request shall be admissible only if it is submitted 
before the expiry of the periods prescribed for lodging 
the appeal itself. Article 248 
There shall be no charge for lodging an appeal. 
CHAPTER 3 
SECOND STAGE OF THE EXERCISE OF THE RIGHT 
OF APPEAL 
Article 249 
1. Where an appeal which has been lodged with the 
customs authorities is rejected in whole or in part or 
results in a decision which is in some respects less 
favourable than the decision which was the subject of 
the appeal, the appellant may lodge a fresh appeal with 
an authority which is independent of the customs auth­
orities and which is empowered, by virtue of its struc­
ture, to refer the matter to the Court of Justice of the 
European Communities pursuant to Article 177 of the 
Treaty. 
The independent authority referred to in paragraph 1 
may be a judicial authority or an equivalent specialized 
body, according to the provisions in force in the 
Member States. 
2. Any person who has lodged an appeal in accord­
ance with Article 241 on which the customs authorities 
have not issued a ruling by the expiry of an appropriate 
period shall also be entitled to lodge a fresh appeal 
with the authority referred to in paragraph 1. 
CHAPTER 4 
OTHER PROVISIONS RELATING TO THE RIGHT OF 
APPEAL 
Article 250 
1. The provisions of this Title shall be without prejud­
ice to : 
(a) the right of any person who considers himself to be 
adversely affected by a decision relating to the 
application of customs legislation to refer that 
decision at any time to the authority referred to in 
Article 249 in accordance with the provisions in 
force; that person shall then be deemed to have 
waived his right of appeal before the customs auth­
orities; 
(b) the provisions in force laying down that, in certain 
cases, an appeal must be lodged directly with the 
authority referred to in Article 249; 
(c) the right conferred by Italian law on persons whose 
appeal has been rejected by the customs authorities 
to refer the matter to the Head of State in accord­
ance with the provisions of that law. 
2. The submission of an application for repayment or 
remission in accordance with Article 234 shall be 
23. 5. 90 Official Journal of the European Communities NoC 128/51 
deemed to be equivalent to lodging in appeal. In such 
cases, neither the periods laid down for lodging an 
appeal nor paragraph 1 (b) shall apply. 
Article 251 
Where customs legislation grants the customs auth­
orities the discretionary power to assess the factual cir­
cumstances on which they base their decisions, the 
CHAPTER 1 
CUSTOMS CODE COMMITTEE 
Article 253 
1. A Customs Code Committee, hereinafter called 
'the committee', composed of representatives of the 
Member States with a representative of the Commis­
sion as chairman, is hereby established. 
2. The committee shall adopt its rules of procedure. 
Article 254 
1. The committee may examine any question con­
cerning customs legislation which is raised by its chair­
man either on his own initiative or at the request of a 
Member State's representative. 
2. The committee shall, on the initiative of its chair­
man, be consulted as to the position to be adopted by 
the Community with regard to the work of interna­
tional organizations on the application, in fields falling 
within the sphere of competence of the Community 
relating to customs legislation, of international agree­
ments to which the Community is a Contracting Party. 
3. Member States shall consult one another, within 
the committee, with a view to defining the common 
position to be adopted with regard to other work of 
international organizations, in areas relating to customs 
legislation, which is in the initial stages of negotiation. 
Article 255 
1. The provisions required for the implementation of 
this Code, including implementation of the regulations 
referred to in Articles 139 and 181 shall be adopted in 
accordance with the procedure defined in paragraphs 2 
and 3, in compliance with international commitments 
entered into by the Community. detailed rules for exercising the right of appeal against 
such decisions may be different from those laid down 
in this Title. 
Article 252 
This Title shall not apply to appeals lodged with a view 
to the annulment or revision of a decision taken by the 
customs authorities on the basis of criminal law. 
2. The representative of the Commission shall submit 
to the committee a draft of the measures to be taken. 
The committee shall deliver its opinion on the draft 
within a time limit which the chairman may lay down 
according to the urgency of the matter, if necessary by 
taking a vote. 
The opinion shall be recorded in the minutes; in addi­
tion, each Member State shall have the right to ask to 
have its position recorded in the minutes. 
3. The Commission shall take the utmost account of 
the opinion delivered by the committee. It shall inform 
the committee of the manner in which its opinion has 
been taken into account. 
CHAPTER 2 
LEGAL EFFECTS IN A MEMBER STATE OF 
MEASURES TAKEN, DOCUMENTS ISSUED AND 
FINDINGS MADE IN ANOTHER MEMBER STATE 
Article 256 
Individual measures taken, documents issued and find­
ings made by the customs authorities of one Member 
State in applying customs legislation shall have the 
same legal effects in other Member States as such mea­
sures taken, documents issued and findings made by 
the customs authorities of each of those Member States 
for the purposes of applying customs legislation. 
CHAPTER 3 
OTHER FINAL PROVISIONS 
Article 257 
1. The following Regulations and Directives are 
hereby repealed: 
— Council Regulation (EEC) No 802/68 of 27 June 
1968 on the common definition of the concept of TITLE VIII 
FINAL PROVISIONS 
NoC 128/52 Official Journal of the European Communities 23. 5. 90 
the origin of goods ('), as last amended by the Act 
of Accession of Spain and Portugal, 
— Council Regulation (EEC) No 757/76 of 25 March 
1976 on the customs treatment applicable to goods 
returned to the customs territory of the Commu­
nity (2), as last amended by Regulation (EEC) No 
1147/86(3), 
— Council Regulation (EEC) No 222/77 of 
13 December 1976 on Community transit (4), as last 
amended by Regulation (EEC) No 1674/87 (5), 
— Council Regulation (EEC) No 2779/78 of 23 No­
vember 1978 on the procedure for applying the 
European unit of account (EUA) to legal acts 
adopted in the customs sphere (6), as amended by 
Regulation (EEC) No 289/84 (7), 
— Council Regulation (EEC) No 1430/79 of 2 July 
1979 on the repayment or remission of import or 
export duties (8), as last amended by Regulation 
(EEC) No 3069/86 (9), 
— Council Regulation (EEC) No 1697/79 of 24 July 
1979 on the post-clearance recovery of import 
duties or export duties which have not been 
required of the person liable for payment on goods 
entered for a customs procedure involving the obli­
gation to pay such duties (l0), as last amended by 
Regulation (EEC) No 918/83 ("), 
— Council Directive 79/695/EEC of 24 July 1979 on 
the harmonization of procedures for the release of 
goods for free circulation (12), as last amended by 
the Act of Accession of Spain and Portugal, 
— Council Regulation (EEC) No 1224/80 of 28 May 
1980 on the valuation of goods for customs pur­
poses (l3), as last amended by the Act of Accession 
of Spain and Portugal, 
— Council Directive 81/177/EEC of 24 February 
1981 on the harmonization of procedures for the 
export of Community goods (14), 
— Council Regulation (EEC) No 3599/82 of 
21 December 1982 on temporary importation 
arrangements (15), as last amended by Regulation 
(EEC) No 1620/85 (l6), 
(') OJ No L 148, 28. 6. 1968, p. 1. 
(-) OJ NoL89, 2. 4. 1976, p. 1. 
(<) OJ No L 105, 22. 4. 1986, p. 1. 
(4) OJNoL38,9. 2. 1977, p. 1. 
O OJ No L 157, 17. 6. 1987, p. 1. 
(6) OJ No L 333, 30. 11. 1978, p. 5. 
O OJNoL33,4. 2. 1984, p. 2. 
(») OJ No L 175, 12. 7. 1979, p. 1. 
(9) OJ No L 286, 9. 10. 1986, p. 1. 
('») OJNoL 197,3.8. 1979, p. 1. 
(") OJNoL 105,23.4. 1983, p. 1. 
('-) OJ No L 205, 13.8. 1979, p. 19. 
('•') OJNoL 134,31.5. 1980, p. 1. 
04) OJ No L 83, 30. 3. 1981, p. 40. 
('*) OJNoL 376, 31. 12. 1982, p. 1. 
(I6) OJNo L 155, 14.6. 1985, p. 54. — Council Regulation (EEC) No 2763/83 of 26 Sep­
tember 1983 on arrangements permitting goods to 
be processed under customs control before being 
put into free circulation (,7), as last amended by 
Regulation (EEC) No 4032/88 (I8), 
— Council Regulation (EEC) No 2151/84 of 23 July 
1984 on the customs territory of the Commu­
nity (19), as last amended by the Act of Accession 
of Spain and Portugal, 
— Council Regulation (EEC) No 1900/85 of 8 July 
1985 introducing Community export and import 
declaration forms (20), as amended by Regulation 
(EEC) No 1059/86 (2I), 
— Council Regulation (EEC) No 1999/85 of 16 July 
1985 on inward processing relief arrangements (22), 
— Council Regulation (EEC) No 3632/85 of 
12 December 1985 defining the conditions under 
which a person may be permitted to make a cus­
toms declaration (23), 
— Council Regulation (EEC) No 2473/86 of 24 July 
1986 on outward processing relief arrangements 
and the standard exchange system (24), 
— Council Regulation (EEC) No 2144/87 of 13 July 
1987 on customs debt (25), as amended by Regula­
tion (EEC) No 4108/88 (26), 
— Council Regulation (EEC) No 1031/88 of 18 April 
1988 determining the persons liable for payment of 
a customs debt (2T), as amended by Regulation 
(EEC) No ... . (28), 
— Council Regulation (EEC) No 1970/88 of 30 June 
1988 concerning triangular traffic under the out­
ward processing relief arrangements and the stan­
dard exchange system (29), 
— Council Regulation (EEC) No 2503/88 of 25 July 
1988 on customs warehouses (30), 
— Council Regulation (EEC) No 2504/88 of 25 July 
1988 on free zones and free warehouses (31), 
— Council Regulation (EEC) No 4151/88 of 
21 December 1988 laying down the provisions 
applicable to goods brought into the customs terri­
tory of the Community (32), 
(17) OJNoL 272, 5. 10. 1983, p. 1. 
(i8) OJNoL 355, 23. 12. 1988, p. 36. 
(19) OJ No L 197, 27. 7. 1984, p. 1. 
(20) OJNoL 179, 11.7. 1985, p. 4. 
(21) OJNoL 97, 12.4. 1986, p. 7. 
P) OJNoL 188,20.7. 1985, p. 1. 
(a) OJ No L 350, 27. 12. 1985, p. 1. 
(24) OJNoL 212, 2. 8. 1986, p. 1. 
(25) OJNoL 201, 22. 7. 1987, p. 15. 
(26) OJNoL 361, 29. 12. 1988, p. 2. 
(27) OJNoL 102,21.4. 1988, p. 5. 
(28) OJ No L , p. .. 
(29) OJNoL 174 6. 7. 1988, p. 1. 
(30) OJNoL 225 15.8. 1988, p. 1. 
(M) OJNoL 225, 15. 8. 1988, p. 8. 
(«) OJ No L 367, 31.12.1988, p. 1. 
23. 5. 90 Official Journal of the European Communities NoC 128/53 
Council Regulation (EEC) No 1854/89 of 14 June 
1989 on the entry in the accounts and terms of pay­
ment of the amounts of the import duties or export 
duties resulting from a customs debt (•); 
Council Regulation (EEC) No 1855/89 of 14 June 
1989 on the temporary importation of means of 
transport (2); 
Council Regulation (EEC) No 3312/89 of 30 Octo­
ber 1989 on the temporary importation of contai­
ners (3). 
2. In all Community acts where reference is made to 
the Regulations or Directives referred to in paragraph 
1, that reference shall be deemed to refer to this Code. 2. Council Regulation (EEC) No 2658/87 (5) is 
hereby amended as follows: 
(a) Article 8 is hereby amended as follows: 
The following is inserted after the word 'com­
mittee' 
'provided for in Article 253 of the Community Cus­
toms Code (*). 
(*) OJNoL. P-
(b) Article 9 (1) is hereby amended as follows: 
'1. Measures relating to the matters set out below 
shall be adopted in accordance with the procedure 
of the committee provided for in the Community 
Customs Code.'; 
(c) Articles 7, 10 and 11 are hereby repealed. 
Article 258 
1. Articles 141, 142 and 143 of Council Regulation 
(EEC) No 918/83 (4) are hereby repealed. Article 259 
This Regulation shall enter into force on the third day 
following its publication in the Official Journal of the 
European Communities. 
It shall apply from 1 January 1993. 
This Regulation shall be binding in its entirety and directly applicable in all Member 
States. 
(') OJ No L 186, 30. 6. 1989, p. 1. 
O OJ No L 186, 30. 6. 1989, p. 8. 
(3) OJ No L 321, 4. 11. 1989, p. 5. 
(4) OJ No L 105, 23.4. 1983, p. 1. (5) OJ No L 256, 7. 9. 1987, p. 1.