Commission Regulation (EEC) No 3269/92 of 10 November 1992 laying down certain implementing provisions of Articles 161, 182 and 183 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as regards the export procedure and re-export and goods leaving the customs territory of the Community
Date: 1992-11-10
Institutions: European Commission
Subjects: customs regulations, customs territory (EU), export, re-export, simplification of formalities













EUR-Lex - 31992R3269 - EN






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31992R3269

Commission Regulation (EEC) No 3269/92 of 10 November 1992 laying down certain implementing provisions of Articles 161, 182 and 183 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as regards the export procedure and re-export and goods leaving the customs territory of the Community  


Official Journal L 326 , 12/11/1992 P. 0011 - 0019 





COMMISSION REGULATION (EEC) No 3269/92of 10 November  1992 laying down certain implementing provisions of Articles 161, 182 and 183 of Council  Regulation (EEC) No 2913/92 establishing the Community Customs Code, as regards the export  procedure and re-export and goods leaving the customs territory of the Community  THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community  Customs Code  (1), hereinafter referred to as 'the Code`, and in particular Article 249 thereof, Whereas Article 161 of the Code introduced an export procedure in accordance with the internal  market established from 1 January 1993; Whereas, according to that procedure, the export declaration must 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; Whereas certain provisions are needed in order to determine more clearly the place where the  exporter is established and to provide for the derogations required to take account of certain  special situations; Whereas it is appropriate to reduce export formalities for certain means of transport as well as in  the case of certain uses of a transit procedure under certain conditions; Whereas, in order to take account of the internal market, it is appropriate to lay down the rules  applicable where simplified procedures are used; Whereas it is also appropriate to lay down the procedures applicable to re-exportation referred to  in Article 182 of the Code; Whereas it is necessary in accordance with Article 183 of the Code to adopt measures with a view to  monitoring compliance with control measures on export with regard to goods leaving the customs  territory of the Community with the intention of their being reintroduced into a different part of  that territory, when the goods in question are not covered by a customs procedure; Whereas it is appropriate to lay down transitional provisions to deal with the situation of goods  where export formalities were completed in 1992 but which leave the customs territory only in  1993; Whereas it is appropriate to limit the application of Article 4 (2) of this Regulation to a period  of two years; whereas it is appropriate to review the subject in the light of experience before  that time; Whereas the measures provided for in this Regulation are in accordance with the opinion of the  Customs Code Committee, HAS ADOPTED THIS REGULATION: CHAPTER 1  Normal procedure Article 1 1.  The  exporter, within the meaning of Article 161 (5) of the Code, shall be considered to be the person  on whose behalf the export declaration is made and who is the owner of the goods or has a similar  right of disposal over them at the time when the declaration is accepted. 2.  Where ownership of a similar right of disposal belongs to a person established outside the  Community pursuant to the contract on which the export is based, the exporter shall be considered  to be the contracting party established in the Community. Article 2 In cases involving  sub-contracting, the export declaration may also be lodged at the customs office responsible for  the place where the sub-contractor is established. Article 3 Where, for administrative reasons,  the first sentence of Article 161 (5) of the Code cannot be applied, the export declaration may be  lodged with any customs office, in the Member State concerned, which is competent for the operation  in question. Article 4 1.  Where there are duly justified good reasons, an export declaration may  be accepted: -  at a customs office other than that referred to in the first sentence of Article 161 (5) of the  Code, -  at a customs office other than that referred to in Article 3 of this Regulation. In these cases, checks relating to the application of prohibitions and restrictions must take  account of the special nature of the situation. 2.  Where in the cases referred to in paragraph 1, export formalities are not completed in the  exporter's Member State, the customs office where the export declaration has been lodged is to send  a copy of the Single Administrative Document to a designated office in the exporter's Member State  where the exporter is established. Article 5 Without prejudice to Article 17 of Commission  Regulation (EEC) No 2453/92  (1), where the export declaration is made on the basis of the Single  Administrative Document, copies No 1, No 2 and No 3 shall be used. The customs office where the  export declaration has been lodged (customs office of export) shall stamp box A and, where  appropriate, complete box D. On granting release of the goods, it shall retain copy No 1, send copy  No 2 to the statistical office of the Member State of the customs office of export and return copy  No 3 to the person concerned. Article 6 1.  Copy No 3 of the Single Administrative Document and  the goods released for export must be presented to customs at the customs office of exit. 2.  'Customs office of exit` means: (a)  in the case of goods exported by rail, post, air or sea, the customs office competent for the  place where the goods are taken over under a single transport contract for carriage to a third  country by the railway companies, the postal authorities of the Member States, the airlines or the  shipping companies; (b)  in the case of goods exported by pipeline and of electrical energy, the customs office  designated by the Member State where the exporter is established; (c)  in the case of goods exported by other means or in circumstances not covered by (a) and (b),  the last customs office before the goods leave the customs territory of the Community. 3.  The customs office of exit shall satisfy itself that the goods presented correspond to those  declared and shall supervise and certify their physical departure by an endorsement on the reverse  of copy No 3. The endorsement shall take the form of a stamp showing the name of the office and the  date. The customs office of exit shall return copy No 3 to the person presenting it, for return to  the declarant. In the case of split departure, the endorsement shall be given only for those goods which actually  leave. In the case of split departure via several different customs offices, the customs office of  exit where the original of copy No 3 was presented shall, upon receiving a duly justified request,  certify a copy of copy No 3 for each part of the goods in question, with a view to it being  presented to another office of exit concerned. The original of copy No 3 shall be noted  accordingly. When the entire operation is carried out on the territory of one Member State, that Member State  may provide for the non-endorsement of copy No 3, in which case this copy shall not be returned. 4.  Where the customs office of exit establishes that goods are missing, it shall note the copy of  the declaration presented and inform the customs office of export. Where the customs office of exit establishes that there are goods in excess, it shall refuse exit  to these goods until the export formalities have been completed. When the customs office of exit establishes a discrepancy in the nature of the goods, it shall  refuse exit until the export formalities have been completed, and shall also inform the customs  office of export. 5.  In the cases referred to in paragraph 2 (a), the customs office of exit shall endorse copy No 3  of the export declaration in accordance with paragraph 3 after making the endorsement 'Export` in  red on the transport document and affixing its stamp. Where, in the case of regular shipping lines  or direct transport or flights to third country destinations, the operators are able to guarantee  the regularity of operations by other means, the endorsement 'Export` shall not be required. 6.  Where goods sent to a third country or a customs office of exit under a transit procedure are  concerned, the office of departure shall endorse copy No 3 in accordance with paragraph 3 and  return it to the declarant after making the endorsement 'Export`, in red, on all copies of the  transit document or any other document replacing it. The customs office of exit shall control the  physical exit of the goods. The first sub-paragraph shall not apply where presentation at the office of departure as referred  to in Article 78 (4) and (7) and Article 93 (6) and (9) of Commission Regulation (EEC) No 1214/92   (1) is dispensed with. 7.  The customs office of exit may ask the exporter to provide evidence that the goods have left  the customs territory of the Community. Article 7 1.  Goods which are not subject to prohibition  or restriction and not exceeding ECU 3  000 in value per consignment and per declarant may be  declared at the customs office of exit. Member States may provide that this provision shall not apply when the person making the export  declaration is acting as a professional customs agent on behalf of others. 2.  Oral declarations may be made at the customs office of exit only. Article 8 Where goods leave  the customs territory of the Community without an export declaration, such declaration shall be  lodged retrospectively by the exporter at the customs office competent for the place where he is  established. The provisions of Article 3 shall apply in these circumstances. Acceptance of this declaration shall be subject to presentation by the exporter, to the  satisfaction of the customs authorities of the customs office concerned, of evidence concerning the  nature and quantity of the goods in question and the fact that they left the customs territory of  the Community. That office shall also endorse copy No 3 of the Single Administrative Document. Retrospective acceptance of the declaration shall not preclude application of the penalties nor the  consequences which may arise as regards the common agricultural policy. Article 9 1.  Where goods  released for export do not leave the customs territory of the Community, the exporter shall  immediately inform the customs office of export. Copy No 3 of the export declaration shall be  returned to that office. 2.  Where, in the cases referred to in Article 6 (5) or (6), a change in the contract of carriage  has the effect of terminating inside the customs territory of the Community a transport operation  which should have finished outside it, the companies or authorities concerned may carry out the  amended contract only with the agreement of the customs office referred to in Article 6 (2) (a) or,  in the case of a transit operation, the office of departure. In this case copy No 3 should be  returned. CHAPTER 2 Simplified procedures for formalities to be carried out at the customs office of export  Article 10 The formalities referred to in Article 5 may be simplified in accordance with the  provisions of this chapter. The provisions of Articles 6 and 9 shall apply to this chapter. Section 1: Incomplete declarations Article 11 The procedure for incomplete declarations shall  allow the customs authorities to accept, in a duly justified case, a declaration which does not  contain all the particulars required, or which is not accompanied by all documents necessary at  exportation. Article 12 1.  Export declarations which the customs authorities may accept, at the  declarant's request, without their containing certain of the particulars referred to in Annex VII  to Regulation (EEC) No 2453/92, shall contain at least the particulars referred to in boxes 1,  (first subdivision), 2, 14, 17, 31, 33, 38, 44 and 54 of the Single Administrative Document and: -  where the goods are liable for export duties or subject to any other measures provided for under  the common agricultural policy, all the information required for the proper application of such  duties or measures,  -  any further information considered necessary in order to identify the goods, apply the  provisions governing their export and determine the amount of any security required before the  goods may be exported. 2.  The customs authorities may allow the declarant not to complete boxes 17 and 33 on condition he  declares that export of the goods in question is not subject to prohibitions or restrictions and  the customs authorities have no reason for doubt in this respect and that the description of the  goods alows the tariff classification to be determined immediately and unambiguously. 3.  The export declarations referred to in paragraph 1 must be accompanied by any documents which  are required to be presented before the goods can be exported. 4.  By way of derogation from paragraph 3, a declaration not acompanied by one of the documents  required to be presented before the goods can be exported may be accepted once it is established to  the satisfaction of the customs office that: (a)  the document concerned exists and is valid; (b)  it could not be annexed to the declaration for reasons beyond the declarant's control; (c)  any delay in accepting the declaration would prevent the definitive export of the goods or  make them liable to a higher rate of export duty or a lower refund. 5.  Copy No 3 shall include one of the following endorsements in box 44: -  exportacion simplificada, -  forenklet udfoersel, -  vereinfachte Ausfuhr, -  ÁðëïõóôaaõìÝíç aaîáãùãÞ, -  simplified exportation, -  exportation simplifiée, -  esportazione semplificata, -  vereenvoudigde uitvoer, -  exportação simplificada. Article 13 The period allowed by the customs authorities to the  declarant for the communication of particulars or production of documents missing at the time when  the declaration was accepted may not exceed one month from the date of such acceptance. Article 14  1.  The customs authorities' acceptance of an incomplete declaration shall not prevent or delay  the release of the goods thus declared, unless other grounds exist for so doing. Without prejudice  to the provisions of Article 12, release shall take place in accordance with the conditions laid  down in paragraphs 2 and 3 of this Article. 2.  Where the late production of a particular of the declaration, missing at the time when a  declaration is accepted, cannot affect the amount of duty to which the goods covered by the said  declaration are liable, the customs authorities shall immediatley enter in the accounts the sum  payable, calculated in the usual manner. 3.  Where the late production of a particular of the declaration, missing at the time when a  declaration is accepted, may affect the amount of duties to which the goods covered by the said  declaration are liable the customs authorities shall: -  immediately enter in the accounts the duties payable at the lowest rate, -  require the lodging of a security covering the difference between that sum and the sum which  would be payable were the export duty on the goods in question calculated at the maximum rate. The declarant shall have the option, instead of lodging a security, of requesting the immediate  entry in the accounts of the amount of duty calculated at the maximum rate. Article 15 If, at the  expiry of the period referred to in Article 13, the declarant has not supplied the particulars  necessary, the customs authorities shall immediately enter in the accounts as duty to which the  goods in question are subject the amount of the security in accordance with the provisions of  Article 14 (3). Article 16 1.  An incomplete declaration accepted under the conditions set out in  Articles 12 to 14 may be either completed by the declarant or, by agreement with the customs  authorities, replaced by another declaration in good and due form. In both cases, the operative date for the fixing of any duty and the application of other  provisions governing export shall be the date of acceptance of the incomplete declaration. 2.  Where Article 2 applies, the supplementary or replacement declaration may be lodged at the  customs office responsible for the place where the exporter is established. Where the  sub-contractor is established in a Member State other than where the exporter is established, this  possibility shall apply only on conditions that agreements have been made between the  administrations of the Member States concerned. The incomplete declaration must inlude the customs office where the supplementary or replacement  declaration will be lodged. The customs office where the incomplete declaration is lodged shall  send copies No 1 and 2 to the customs office where the supplementary or replacement declaration is  lodged. Section 2: Simplified declaration procedure Article 17 The simplified declaration procedure shall  enable goods to be exported on presentation of a simplified declaration with subsequent  presentation of a supplementary declaration which may be of a general, periodic or recapitulative  nature, as appropriate. Article 18 The customs authorities may waive the presentation of the  supplementary declaration where the simplified declaration concerns goods the value of which is  below the statistical threshold laid down by the Community provisions in force and the simplified  declaration already contains all the information needed for export. Article 19 1.  On written  request containing all the information required for the authorization to be granted, the declarant  shall be authorized, under the conditions and in the manner laid down in Articles 20 and 21, to  make the export declaration in a simplified form when goods are presented to customs. 2.  Without prejudice to the provisions of Article 28, the simplified declaration shall take the  form of the incomplete Single Administrative Document containing at least the particulars necessary  for identification of the goods. Paragraphs 3, 4 and 5 of Article 12 shall apply mutatis mutandis.  Article 20 1.  The authorization referred to in Article 19 shall be granted to the declarant on  condition that it is possible to guarantee an effective check on compliance with export  prohibitions or restrictions or other provisions governing export. 2.  Such authorization shall, in principle, be refused where the person who has made the  application: -  has committed a serious infringement or repeated infringements of customs rules, -  declares goods for export only occasionally. It may be refused where the person in question is acting on behalf of another person who declares  goods for export only occasionally. 3.  The authorization may be revoked where the condition referred to in paragraph 1 ceases to be  fulfilled. It may also be revoked where the cases referred to in paragraph 2 arise. 4.  The customs authorities shall set out the grounds for decisions refusing or revoking  authorization. Article 21 The authorization referred to in Article 19 shall: -  designate the customs office(s) competent to accept simplified declarations, -  specify the form and content of the simplified declarations, -  specify the goods to which it applies and the particulars which must appear on the simplified  declaration for the purposes of identifying the goods, -  make reference to the security to be provided where necessary by the person concerned. It shall also specify the form and content of the supplementary declarations, which may be of a  general, periodic or recapitulative nature, as appropriate, and shall set the time limits within  which they must be lodged with the customs authority designated for this purposes. Section 3: Local clearance procedure Article 22 1.  The local clearance procedure shall enable  formalities for the export of goods to be carried out at the premises of the person concerned or at  other places designated or approved by the customs authorities. 2.  On written request, authorization to use the local clearance procedure shall be granted under  the conditions and in the manner laid down in Article 23 (1) to any person, hereinafter referred to  as an 'approved exporter`, wishing to carry out export procedures at his premises or at the other  places referred to in paragraph 1. Article 23 1.  The authorization referred to in Article 22 (2)  shall be granted provided that: -  the applicant's records enable the customs authorities to carry out effective checks, in  particular retrospective checks, -  it is possible to guarantee an effective check of compliance with export prohibitions or  restrictions or any other provisions governing export. 2.  Authorization shall, in principle, be refused where the applicant: -  has committed a serious infringement or repeated infringements of customs rules, -  declares goods for export only occasionally. Article 24 1.  An authorization shall be revoked  when: (a)  a condition laid down for its issue has not been, or is no longer, fulfilled, or (b)  its holder fails to fulfil an obligation imposed under the arrangements. However, the customs authority may refrain from revoking the authorization when: -  the holder fulfils his obligations within any time limit set by the customs authority, or -  the failure to fulfil an obligation is without any real consequence as regards the correct  operation of the arrangements. 2.  An authorization shall, in principle, also be revoked where the case referred to in the first  indent of Article 23 (2) arises. 3.  An authorization may be revoked where the case referred to in the second indent of Article 23  (2) arises. 4.  The customs authority shall set out the grounds for decisions refusing or revoking  authorization. Article 25 1.  To enable the customs authorities to satisfy themselves as to the  proper conduct of operations, the approved exporter shall, before removal of the goods from the  places referred to in Article 22: (a)  duly notify the customs authorities of such removal in the form and manner specified by them  for the purpose of obtaining release of the goods; (b)  enter the said goods in his records. Such entry may be replaced by any other formality  offering similar guarantees stipulated by the customs authorities. The entry shall indicate the  date on which it is made and the particulars necessary for identification of the goods; (c)  make available to the customs authorities any documents the presentation which are required to  be presented before the goods can be exported. 2.  In certain particular circumstances justified by the nature of the goods in question and the  rapid turnover of export operations, the customs authorities may exempt the approved exporter from  the requirement to notify them of each removal of goods, provided that he supplies them with all  the information thay judge necessary to enable them to exercice their right to examine the goods  should the need arise. In this case, entry of the goods in the records of the approved exporter shall be equivalent to  release. Article 26 1.  To check that the goods have actually left the customs territory of the  Community, copy No 3 of the Single Administrative Document shall be used as evidence of exit. The authorization shall stipulate that copy No 3 of the Single Administrative Document be  authenticated in advance. 2.  Prior authentication may be effected in one of the following ways: (a)  box A may be stamped in advance with the stamp of the competent customs office, and signed by  an official from that office; (b)  the approved exporter may stamp the declaration using a special stamp conforming to the model  shown in the Annex. The imprint of this stamp may be preprinted on the forms where the printing is entrusted to a  printer approved for that purpose. 3.  Before the departure of the goods the approved exporter shall: -  carry out the procedures referred to in Article 25, -  indicate on copy No 3 of the Single Administrative Document the reference to entry in his  records and the date on which this was done. 4.  Copy No 3, completed in accordance with paragraph 2, must include in box 44: -  the number of the authorization and the name of the issuing customs office, -  one of the endorsements referred to in Article 12 (5). Article 27 1.  The authorization  referred to in Article 22 (2) shall lay down the specific rules for the operation of the procedure  and in particular shall indicate: -  the goods to which it applies, -  the obligations referred to in Article 25, -  the time of release of the goods, -  the content of copy No 3 and the means by which it is to be validated, -  the procedure for presenting the supplementary declaration and the time limit within which it  must be lodged. 2.  The authorization shall include an undertaking by the approved exporter to take all necessary  measures to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the  stamp of the office of export or the imprint of the special stamp. Section 4: Provisions common to sections 2 and 3 Article 28 1.  Instead of the Single  Administrative Document, Member States may allow a commercial or administrative document or any  other medium to be used where the whole of an export operation is carried out on the territory of a  single Member State, or whenever this possibility is provided for by means of agreements concluded  between the administrations of the Member States concerned. 2.  The document or medium referred to in paragraph 1 shall contain at least the particulars  necessary for identification of the goods plus one of the endorsements referred to in Article 12  (5) and it shall be accompanied by a request for export. Where circumstances so permit, the competent authorities may allow this request to be replaced by a  global request covering export operations to be carried oaut over a given period. A reference to  the authorization following such a request shall be made on the document or medium in question. 3.  The commercial or administrative document shall be evidence of exit from the customs territory  of the Community in the same way as copy No 3 of the Single Administrative Document. Where other  media are used, the arrangements for the exit endorsement shall be defined, where appropriate, in  the agreements referred to in paragraph 1. Article 29 Where the whole of an export operation  takes place on the territory of a single Member State, that Member State may, in addition to the  procedures referred to in sections 2 and 3 and while ensuring compliance with Community policies,  provide for other simplifications. CHAPTER 3 Re-exportation Article 30 Where re-exportation is subject to a customs declaration,  the provisions of Chapters 1 and 2 shall apply mutatis mutandis, without prejudice to specific  provisions which may apply at the time of dischrage of the previous customs procedure with economic  impact. CHAPTER 4 Other provisions Article 31 1.  Where goods, not under a customs procedure and whose  exportation from the Community is prohibited or subject to restrictions, to export duty or to any  charge on export, leave the customs territory of the Community with the intention of their being  re-introduced into another part of that territory, their exit shall give rise to the making out of  a control copy T5 in accordance with the rules laid down in Commission Regulation (EEC) No 2823/87   (1). 2.  The provisions of paragraph 1 shall not apply to carriage by an airline company or by a  shipping company, provided that the carriage by sea is effected by a direct route and by regular  shipping line without a stop outside Community customs territory. 3.  The control copy T5 may be made out by any customs office where the goods in question are  presented and it must be presented together with the goods in question at the customs office of  exit. 4.  Control copy T5 must include: -  in boxes 31 and 33 respectively, the description of the goods and the appropriate combined  nomenclature code, -  in box 38, the net mass of the goods, -  in box 104, a tick in the box 'Other (specify)`, and in block capitals one of the following: 'Exit from the Community subject to restrictions -  goods intended to be reintroduced into the  territory of the Community`, 'Exit from the Community subject to duty -  goods intended to be reintroduced into the territory  of the Community`. 5.  The original of control copy T5 shall be presented together with the goods at the customs  office responsible for the place where the goods are reintroduced into the customs territory of the  Community. 6.  The control copy T5 shall be returned without delay to the customs office which made it out by  the customs office referred to in paragraph 5, after the latter has endorsed box 'J: Control of use  and/or destination` by putting a cross in the first box and inserting the date when the goods were  reintroduced into the customs territory of the Community. Nevertheless in the case of irregularities, an appropriate note shall be made in the 'Remarks` box.  Article 32 For goods for which the formalities to be carried out at the office of export have  been carried out in 1992 and which physically leave the customs territory of the Community only in  1993, presentation to the office of exit of copy No 3 of the export declaration shall not be  required, on condition that evidence is provided that release has been granted. This evidence may be provided inter alia by presentation of one of the copies or a photocopy of the  export declaration duly validated by the customs office of export at the request of the declarant. Article 6 (5) and (6) shall apply to the situation referred to in the first paragraph. Article 33  Until the establishment of Community provisions laying down the cases and the conditions in which  goods leaving the customs territory of the Community are not subject to an export declaration,  national rules shall continue to apply. CHAPTER 5 Final provision Article 34 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. The provisions of Article 4 (2) shall cease to apply from 1 January 1995. This  Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 10 November 1992. For the Commission Christiane SCRIVENER Member of the  Commission  (1) OJ No L 270, 23. 9. 1987, p. 1. ANNEX SPECIAL STAMP 1.  Coat of arms or any other signs or letters characterizing the  Member State. 2.  Office of departure. 3.  Document number. 4.  Date. 5.  Authorized exporter. 6.  Authorization.