Commission Regulation (EC) No 1875/2006 of 18 December 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code   (Text with EEA relevance)
Date: 2006-12-18
Institutions: European Commission
Subjects: customs document, customs inspection, export (EU), import (EU), information technology applications

L 360/64

EN

Official Journal of the European Union

19.12.2006

COMMISSION REGULATION (EC) No 1875/2006

of 18 December 2006

amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council
Regulation (EEC) No 2913/92 establishing the Community Customs Code

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EEC) No 2913/92 of 12
October 1992 establishing the Community Customs Code (1),
and in particular Article 247 thereof,

Whereas:

(1)

(2)

and between those
a

The amendments to Regulation (EEC) No 2913/92, here-
inafter ‘the Code’,
laid down in Regulation (EC) No
introduce a number of measures to tighten
648/2005,
security for goods entering or leaving the Community.
Those measures should produce faster and better targeted
customs controls, and consist in the analysis and elec-
tronic exchange of risk information between customs
and the
authorities
authorities
common risk management
Commission under
framework,
for pre-arrival and pre-
departure information to be provided to the customs
authorities on all goods
leaving the
customs territory of the Community, and the granting
of
to
reliable economic operators who meet certain criteria
and who are to benefit from simplifications provided
for under the customs rules and/or facilitations with
regard to customs controls.

status of authorised economic operator

the requirement

entering or

the

those measures,

In order to ensure effective and expeditious implemen-
tation of
is necessary that data
exchange between customs authorities is carried out
through
computer
networks, using agreed standards and common data sets.

information

technology

and

it

(4)

(5)

(6)

Member States and the Commission of information tech-
nology and computer networks, the common use of such
systems should be extended beyond the existing compu-
terised transit system, starting with the introduction of an
computerised system for the control of exports.

For
the purposes of a common risk management
framework and the establishment of an equivalent level
of customs controls throughout
the Community, risk
analysis should be based upon data processing techniques
using common criteria. The risk information should
therefore be exchanged among customs authorities and
the Commission using, without prejudice to national or
international obligations, a Community customs
risk
management system, common priority control areas,
and common risk criteria
the
harmonised application of customs controls in specific
cases.

and standards

for

the

conditions

Economic operators who fulfil
for
obtaining the status of authorised economic operator,
thus distinguishing themselves positively from other
economic operators, should be considered as reliable
in the supply chain. Authorised economic
partners
operators should therefore be able to benefit not only
from simplifications provided for under the customs
rules but also, where they fulfil certain safety and
from facilitations with regard to
security conditions,
customs controls.

for

the

States

revocation of

in all Member

is necessary to establish common conditions and
It
granting,
criteria
amendment or
authorised economic
operators’ certificates, or for suspension of the status of
authorised economic operator, as well as rules on the
application for and issuing of authorised economic
operators’ certificates.
In order to ensure that a high
security is maintained, customs authorities
level of
of
continuously monitor
should
authorised
relevant
requirements.

operators with

compliance

economic

the

the

(3)

in Member States’ computerised
Given the progress
customs clearance systems, as well as the use by the

(1) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-
lation (EC) No 648/2005 of the European Parliament and of the
Council (OJ L 117, 4.5.2005, p. 13).

(7)

It is necessary to establish and maintain a common elec-
tronic information and communication system to store
and exchange information regarding authorised economic
operators.

19.12.2006

EN

Official Journal of the European Union

L 360/65

(8)

(9)

(10)

In order to enable proper risk analysis and appropriate
risk-based controls, it is necessary to establish the time
limits and detailed rules governing the obligation of
economic operators
to provide pre-arrival and pre-
departure information to the customs authorities for all
goods brought into or out of the customs territory of the
Community. In keeping with similar measures adopted at
international level as part of the Framework of Standards
to Secure and Facilitate Global Trade, endorsed by the
World Customs Organisation, and in accordance with
other special arrangements provided for in international
agreements,
is appropriate to take into account
different means of transport, as well as different types
of goods or economic operators.

it

(14)

(15)

In order to enable customs authorities to carry out
effective risk analysis, it is necessary for pre-arrival and
pre-departure information to be lodged electronically.
Paper-based declarations or notifications
should be
permitted only in certain exceptional circumstances.

In order to enable a more efficient control of the export
procedure and outward processing, as well as
re-
exportation, for the purposes of security and safety as
well as customs controls, the customs authorities should
replace the current paper-based procedure with an elec-
tronic exchange of data between the customs office of
export and the customs office of exit.

The computerised system for the control of exports
should operate in parallel with the paper-based export
procedure for a transitional period. The paper-based
export procedure should also be used as a fallback
arrangement for the electronic system both during and
after the transitional period. Specific provisions should
apply where export data is exchanged between customs
offices under the computerised system for the control of
exports. In order to ensure the proper functioning of that
system, the existing provisions of the paper-based export
procedure should also be amended.

for

risk

analysis

throughout

The data to be required in entry and exit summary
declarations should be harmonised so as to ensure a
the
common basis
Community and to enable the effective exchange of
information between customs authorities. Although for
those purposes account should be taken of the type of
traffic by which the goods are carried and of the status of
and safety
authorised economic operator,
Furthermore,
measures
although a waiver of
for summary
declarations can be justified for goods moved under the
rules of the Universal Postal Union, due to the particular
circumstances that surround this type of
is
it
nevertheless necessary
technical
for
framework for data to be provided to customs authorities
by electronic means in respect of this traffic, for mutual
benefit.

security
jeopardised.
the requirement

should not be

traffic,
a

to provide

(16)

In order to maintain the simplifications possible under
the export rules, without affecting the benefits offered to
economic operators by the computerised system for the
control of exports, exporters should be able to choose
whether to use the provisions relating to goods leaving
the customs territory of the Community under a single
transport contract.

(17)

The provisions relating to the granting of the status of
should apply from 1
authorised economic operator
January 2008,
in order to allow Member States to set
up the necessary administrative structures.

(11)

In the event of a positive risk analysis, an equivalent level
of preventive control should be applied throughout the
Community. In that context, the trader or carrier should
be notified accordingly.

(18) However, in order to allow reasonable time for Member
States and economic operators to adapt their electronic
the provisions laid down in this Regulation
systems,
relating to the definition of data requirements and the
electronic lodging of pre-arrival and pre-departure infor-
mation should apply from 1 July 2009.

(12)

The rules governing the presentation and temporary
storage of goods brought into the customs territory of
the Community should incorporate the changes in data
requirements.

(19)

Commission Regulation (EEC) No 2454/93 (1) should
therefore be amended accordingly.

(13) Accordingly, for cases in which the customs declaration
is used as an entry or exit summary declaration, it is also
appropriate to adjust
the general rules governing the
method, time and place of lodging customs declarations
for placing goods under a customs procedure.

(20)

The measures provided for in this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

(1) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regu-

lation (EC) No 402/2006 (OJ L 70, 9.3.2006, p. 35).

L 360/66

EN

Official Journal of the European Union

19.12.2006

HAS ADOPTED THIS REGULATION:

The
3.
regularly.

customs

authorities

shall monitor

security

Article 1

Regulation (EEC) No 2454/93 is amended as follows:

1. In Article 1, the following point is added:

‘12. Economic operator means:

a person who, in the course of his business, is involved
in activities covered by customs legislation.’

2. In Part I, Title I, the following Chapters 4 and 5 are added:

‘CHAPTER 4

Data exchange between customs authorities using infor-
mation technology and computer networks

Article 4d

1. Without prejudice to any special circumstances and to
the provisions of the procedure concerned, which, where
appropriate, shall apply mutatis mutandis, where electronic
systems for the exchange of
information relating to a
customs procedure or economic operators have been
developed by Member States in co-operation with the
shall use
Commission,
such
information between
for
systems
customs offices concerned.

customs
exchange of

authorities

the
the

2. Where the customs offices involved in a procedure
are located in different Member States, the messages to be
used for
the exchange of data shall conform to the
structure and particulars defined by the customs authorities
in agreement with each other.

Article 4e

In addition to the conditions referred to in Article 4a
1.
(2), the customs authorities shall establish and maintain
adequate security arrangements for the effective, reliable
and secure operation of the various systems.

2.
To ensure the level of system security provided for in
paragraph 1 each input, modification and deletion of data
shall be recorded together with information giving the
reason for, and exact time of, such processing and ident-
ifying the person who carried it out. The original data and
any data so processed shall be kept
three
calendar years from the end of the year to which such
data refers, unless otherwise specified.

for at

least

The customs authorities involved shall

4.
other and, where appropriate,
concerned, of all suspected breaches of security.

inform each
the economic operator

CHAPTER 5

Risk management

Article 4f

1.
Customs authorities shall undertake risk management
to differentiate between the levels of risk associated with
goods subject to customs control or supervision and to
the goods
determine whether or not, and if so where,
will be subject to specific customs controls.

The determination of levels of risk shall be based on
2.
an assessment of the likelihood of the risk-related event
occurring and its impact, should the event actually ma-
terialise. The basis for the selection of consignments or
declarations
shall
include a random element.

to customs controls

to be subject

Article 4g

1.
Risk management at Community level, referred to in
Article 13(2) of the Code, shall be carried out in accordance
with an electronic common risk management framework
comprised of the following elements:

(a) a Community customs risk management system for the
implementation of risk management, to be used for the
communication among the Member States customs
authorities and the Commission of any risk-related
information that would help to enhance customs
controls;

(b) common priority control areas;

(c) common risk criteria and standards for the harmonised
application of customs controls in specific cases.

2.
Customs authorities shall, using the system referred to
in point (a) of paragraph 1, exchange risk-related infor-
mation in the following circumstances:

(a)

the risks are assessed by a customs authority as
significant and requiring customs control and the
results of
the event, as
referred to in Article 4(25) of the Code, has occurred;

the control establish that

19.12.2006

EN

Official Journal of the European Union

L 360/67

(b) the control results do not establish that the event, as
referred to in Article 4(25) of the Code, has occurred,
the customs authority concerned considers the
but
threat
in the
Community.

a high risk elsewhere

to present

Article 4h

Common priority control areas shall cover particular
1.
customs-approved treatments or uses,
types of goods,
traffic routes, modes of transport or economic operators
that are to be subject to increased levels of risk analysis and
customs controls during a certain period.

2.
The application of common priority control areas
shall be based upon a common approach to risk analysis
levels of customs
and,
controls, common risk criteria and standards
the
for
selection of goods or economic operators for control.

to ensure equivalent

in order

Customs controls carried out

3.
in common priority
control areas shall be without prejudice to other controls
normally carried out by the customs authorities.

Article 4i

The common risk criteria and standards referred to in

1.
Article 4g(1)(c) shall include the following elements:

(a) a description of the risk(s);

(b) the factors or indicators of risk to be used to select
goods or economic operators for customs control;

(c)

the nature of customs controls to be undertaken by the
customs authorities;

(d) the duration of the application of the customs controls

referred to in point (c).

The information resulting from the application of
the
elements referred to in the first subparagraph shall be
distributed by use of
risk
management system referred to in Article 4g(1)(a). It shall
be used by
risk
management systems.

the Community customs

authorities

in their

customs

the

2.
Customs authorities shall inform the Commission of
the results of customs controls carried out in accordance
with paragraph 1.

Article 4j

For the establishment of common priority control areas
and the
and
standards account shall be taken of the following elements:

application of

common risk

criteria

(a) proportionality to the risk;

(b) the urgency of the necessary application of the controls;

(c) probable impact on trade flow, on individual Member

States and on control resources.’

3. In Part I, the following Title IIA is inserted:

‘TITLE IIA

AUTHORISED ECONOMIC OPERATORS

CHAPTER 1

Procedure for granting the certificates

S e c t i o n 1

General provisions

Article 14a

simplifications
1. Without prejudice to the use of
otherwise provided for under
the
rules,
customs authorities may, following an application by an
economic operator and in accordance with Article 5a of
the Code,
authorised economic
following
operators’ certificates (hereinafter referred to as “AEO cer-
tificates”):

the customs

issue

the

(a) an AEO certificate — Customs

in
respect of economic operators requesting to benefit
from simplifications provided for under the customs
rules and who fulfil
laid down in
Articles 14h, 14i and 14j;

the conditions

simplifications

(b) an AEO certificate — Security and safety in respect of
economic operators requesting to benefit from facili-
tations of customs controls relating to security and
safety when the goods enter the customs territory of
the Community, or when the goods leave the customs
territory of
the
conditions laid down in Articles 14h to 14k;

the Community and who fulfil

L 360/68

EN

Official Journal of the European Union

19.12.2006

(c) an AEO certificate — Customs Simplifications/security
and safety, in respect of economic operators requesting
to benefit from the simplifications described in point (a)
and from facilitations described in point (b), and who
fulfil the conditions laid down in Articles 14h to 14k.

Holders of an AEO certificate entitled to use reduced data
requirements may be required to provide additional data
elements in order to ensure the proper functioning of
systems set out
in international agreements with third
countries relating to mutual recognition of AEO certificates
and measures related to security.

2.
The customs authorities shall take due account of the
specific characteristics of economic operators, in particular
of small and medium-sized companies.

Article 14b

1.
If the holder of an AEO certificate referred to in point
(a) or (c) of Article 14a(1) applies for one or more of the
authorisations referred to in Articles 260, 263, 269, 272,
276, 277, 282, 283, 313a, 313b, 324a, 324e, 372, 454a,
912g, the customs authorities shall not re-examine those
conditions which have already been examined when
granting the AEO certificate.

2. When an entry summary declaration has been lodged
by the holder of an AEO certificate referred to in point (b)
or (c) of Article 14a(1), the competent customs office may,
before the arrival of the goods into the customs territory of
the Community, notify the authorised economic operator
when, as a result of security and safety risk analysis, the
consignment has been selected for further physical control.
This notice shall only be provided where it does not
jeopardise the control to be carried out.

Member States may, however, carry out a physical control
even where an authorised economic operator has not been
notified, prior to the arrival of the goods in the customs
territory of
the
consignment for such control. When goods are to leave
the customs territory of
the first and
second subparagraphs shall apply mutatis mutandis.

the Community, of

the selection of

the Community,

3.
Holders of an AEO certificate referred to in point (b)
or (c) of Article 14a(1) importing or exporting goods may
lodge entry and exit summary declarations comprising the
reduced data requirements set out in Section 2.5 of Annex
30A.

freight

Carriers,
forwarders or customs agents who are
holders of an AEO certificate referred to in point (b) or
(c) of Article 14a(1), and are involved in the importation or
exportation of goods on behalf of holders of AEO cer-
tificate referred to in point (b) or (c) of Article 14a(1)
summary declarations
may also lodge entry and exit
comprising the reduced data requirements
in
Section 2.5 of Annex 30A.

set out

The holder of an AEO certificate shall be subject to
4.
fewer physical and document-based controls than other
economic operators. The customs authorities may decide
otherwise in order to take into account a specific threat,
or control obligations set out in other Community legis-
lation.

following risk analysis,

Where,
the competent customs
authority nevertheless selects for further examination a
consignment
summary
covered by an entry or
declaration or by a customs declaration lodged by an
the
authorised economic operator,
necessary controls as a matter of priority. If the authorised
economic operator so requests, and subject to agreement
with the customs authority concerned, these controls may
be carried out at a place which is different from the place
of the customs office involved.

shall carry out

exit

it

The benefits laid down in paragraphs 1 to 4 shall be
5.
subject to the economic operator concerned providing the
necessary AEO certificate numbers.

S e c t i o n 2

Application for an AEO certificate

Article 14c

1.
Application for an AEO certificate shall be made in
writing or in an electronic form in accordance with the
specimen set out in Annex 1C.

the
2. Where the customs authority establishes that
application does not contain all the particulars required,
the customs authority shall, within 30 calendar days of
receipt of the application, ask the economic operator to
supply the relevant information, stating the grounds for
its request.

The time limits referred to in Articles 14l(1) and 14o(2)
shall run from the date on which the customs authority
receives all the necessary information to accept the appli-
cation. The customs authorities shall inform the economic
operator that the application has been accepted and the
date from which the time limits will run.

19.12.2006

EN

Official Journal of the European Union

L 360/69

Article 14d

The application shall be submitted to one of

1.
following customs authorities:

the

shall be provided by the applicant in Box 13 of the appli-
cation form set out in Annex 1C, in order to facilitate the
examination of
the storage
facility or other premises by the customs authorities of
that Member State.

the relevant conditions at

(a)

the customs authority of the Member State where the
related to the customs
applicant's main accounts
least
arrangements involved are held, and where at
part of the operations to be covered by the AEO cer-
tificate are conducted;

5.
The consultation procedure referred to in Article 14m
shall apply in the cases referred to in paragraphs 2, 3 and 4
of this Article.

(b) the customs authority of the Member State where the
applicant's main accounts
related to the customs
arrangements involved are accessible in the applicant's
computer system by the competent customs authority
using information technology and computer networks,
and where
logistical
applicant's
management activities are conducted, and where at
least part of
the operations to be covered by the
AEO certificate are carried out.

general

the

The applicant shall provide a readily accessible central
6.
point or nominate a contact person within the adminis-
tration of the applicant, in order to make available to the
customs authorities all of the information necessary for
proving compliance with the requirements for issuing the
AEO certificate.

Applicants

submit
7.
necessary data to the customs authorities by electronic
means.

to the extent possible,

shall,

The applicant's main accounts referred to in points (a) and
(b) shall include records and documentation enabling the
customs authority to verify and monitor the conditions and
the criteria necessary for obtaining the AEO certificate.

Article 14e

If

2.
determined under paragraph 1,
submitted to one of the following customs authorities:

the competent customs authority can not be
the application shall be

(a)

the customs authority of the Member State where the
applicant's main accounts
related to the customs
arrangements involved are held;

(b) the customs authority of the Member State where the
related to the customs
applicant's main accounts
arrangements involved are accessible, as referred to in
paragraph 1(b), and the applicant's general
logistical
management activities are conducted.

3.
If a part of the relevant records and documentation is
kept in a Member State other than the Member State of the
customs authority to which the application has been
submitted pursuant
the applicant
shall duly complete Boxes 13, 16, 17 and 18 of the appli-
cation form set out in Annex 1C.

to paragraph 1 or 2,

Member States shall communicate to the Commission a list
of their competent authorities, to which applications have
to be made, and any subsequent changes thereto. The
Commission shall forward such information to the other
Member States or make it available on the Internet.

These authorities shall also act as the issuing customs
authorities of the AEO certificates.

Article 14f

The application shall not be accepted in any of
following cases:

the

(a)

the application does not comply with Articles 14c and
14d;

(b) the applicant has been convicted of a serious criminal
offence linked to the economic activity of the applicant
or is subject to bankruptcy proceedings at the time of
the submission of the application;

4.
If the applicant maintains a storage facility or other
premises in a Member State other than the Member State of
the customs authority to which the application has been
submitted pursuant to paragraph 1 or 2, this information

(c)

the applicant has a legal representative in customs
matters who has been convicted of a serious criminal
offence related to an infringement of customs rules and
linked to his activity as legal representative;

L 360/70

EN

Official Journal of the European Union

19.12.2006

(d) the application is submitted within three years after
revocation of the AEO certificate as provided for in
Article 14v(4).

S e c t i o n 3

Conditions and criteria for granting the AEO certificate

Article 14g

An applicant need not be established in the customs
territory of the Community in the following cases:

the

record of

compliance with customs
However,
requirements may be considered as appropriate if
the
competent customs authority considers any infringement
to be of negligible importance, in relation to the number
or size of the customs related operations, and not to create
doubts concerning the good faith of the applicant.

If the persons exercising control over the applicant
2.
company are established or resident in a third country, the
customs authorities
their compliance with
customs requirements on the basis of records and infor-
mation that are available to them.

shall assess

(a) where

between

international
and a

agreement
third country

the
an
Community
in which the
economic operator is established provides for mutual
recognition of the AEO certificates and specifies the
administrative arrangements for carrying out appro-
priate
the Member State's
customs authority if required;

controls on behalf of

3.
If the applicant has been established for less then
asses his
three years,
compliance with customs requirements on the basis of
the records and information that are available to them.

authorities

customs

shall

the

(b) where an application for the granting of an AEO cer-
tificate referred to in point (b) of Article 14a(1) is made
by an airline or a shipping company not established in
the Community but which has a regional office there
and already benefits from the simplifications laid down
in Articles 324e, 445 or 448.

Article 14i

To enable the customs authorities to establish that
the
applicant has a satisfactory system of managing commercial
and, where appropriate, transport records, as referred to in
the second indent of Article 5a(2) of
the
applicant shall fulfil the following requirements:

the Code,

In the case referred to in point (b) of the first paragraph,
the applicant shall be deemed to have met the conditions
set out in Articles 14h, 14i and 14j, but shall be required
to meet the condition set out in Article 14k(2).

Article 14h

(a) maintain an accounting system which is consistent with
the generally accepted accounting principles applied in
the Member State where the accounts are held and
which will facilitate audit-based customs control;

The record of compliance with customs requirements
1.
referred to in the first indent of Article 5a(2) of the Code
shall be considered as appropriate if over the last three
the application no
years preceding the submission of
of
repeated
serious
customs
the
following persons:

infringements
infringement
rules have been committed by any of

or

(a)

the applicant;

(b) the persons in charge of the applicant company or

exercising control over its management;

(c)

if applicable,
customs matters;

the applicant's

legal

representative in

(d) the person responsible in the applicant company for

customs matters.

(b) allow the customs authority physical or electronic
appropriate,

and, where

customs

to its

access
transport records;

(c) have a logistical system which distinguishes between

Community and non-Community goods;

(d) have an administrative organisation which corresponds
to the type and size of business and which is suitable
for the management of the flow of goods, and have
internal controls capable of detecting illegal or irregular
transactions;

(e) where applicable, have satisfactory procedures in place
for
and authorisations
connected to commercial policy measures or to trade
in agricultural products;

the handling of

licenses

19.12.2006

EN

Official Journal of the European Union

L 360/71

(f) have satisfactory procedures in place for the archiving
the company's records and information and for

of
protection against the loss of information;

materials which resist unlawful entry and provide
protection against unlawful intrusion;

(g) ensure that employees are made aware of the need to
inform the customs authorities whenever compliance
suitable
difficulties
contacts to inform the customs authorities of such
occurrences;

discovered

establish

and

are

(h) have

appropriate

information technology

security
measures in place to protect the applicant's computer
system from unauthorised intrusion and to secure the
applicant's documentation.

An applicant requesting the AEO certificate referred to in
point (b) of Article 14a(1) shall not be required to fulfil the
requirement laid down in point (c) of the first paragraph of
this Article.

(b) appropriate access control measures are in place to
prevent unauthorised access to shipping areas, loading
docks and cargo areas;

(c) measures for the handling of goods include protection
against
loss of any
the introduction, exchange or
material and tampering with cargo units;

(d) where applicable, procedures are in place for

the
handling of import and/or export licenses connected
to prohibitions and restrictions and to distinguish
these goods from other goods;

(e)

the applicant has implemented measures allowing a
clear identification of his business partners in order to
secure the international supply chain;

Article 14j

The condition relating to the financial solvency of the
1.
applicant referred to in the third indent of Article 5a(2) of
the Code shall be deemed to be met if his solvency can be
proven for the past three years.

(f)

the applicant conducts, in so far as legislation permits,
security screening on prospective employees working in
security sensitive positions and carries out periodic
background checks;

For the purposes of this Article, financial solvency shall
to
mean a good financial standing which is sufficient
fulfil the commitments of the applicant, with due regard
to the characteristics of the type of the business activity.

2.
If the applicant has been established for less then
three years, his financial solvency shall be judged on the
basis of records and information that are available.

(g) the applicant ensures that its staff concerned actively

participate in security awareness programmes.

2.
If an airline or shipping company which is not estab-
lished in the Community, but has a regional office there
and benefits from the simplifications laid down in Articles
324e, 445 or 448, submits an application for an AEO
certificate referred to in point
it
shall fulfil one of the following conditions:

(b) of Article 14a(1),

Article 14k

1.
The applicant's security and safety standards referred
to in the fourth indent of Article 5a(2) of the Code shall be
considered to be appropriate if the following conditions are
fulfilled:

(a) be the holder of an internationally recognised security
and/or safety certificate issued on the basis of the inter-
national conventions governing the transport sectors
concerned;

(a) buildings to be used in connection with the operations
to be covered by the certificate are constructed of

(b) be a regulated agent, as referred to in Regulation (EC)
No 2320/2002 of the European Parliament and of the
Council (*), and fulfil the requirements laid down in
Commission Regulation (EC) No 622/2003 (**);

L 360/72

EN

Official Journal of the European Union

19.12.2006

(c) be the holder of a certificate issued in a country outside
of the customs territory of the Community, where a
bilateral agreement concluded between the Community
and the third country provides for acceptance of the
certificate, subject to the conditions laid down in that
agreement.

granting of the certificate, it shall communicate that infor-
mation to the issuing customs authority within 35 calendar
days starting from the date of the communication provided
for
in paragraph 1, using the communication system
referred to in Article 14x.

If the airline or shipping company is the holder of a cer-
tificate referred to in point (a) of this paragraph,
it shall
meet the criteria laid down in paragraph 1. The issuing
customs authority shall consider the criteria laid down in
paragraph 1 to be met, to the extent that the criteria for
issuing
identical or
correspond to those laid down in paragraph 1.

international

certificate

the

are

3.
If the applicant is established in the Community and
is a regulated agent as referred to in Regulation (EC) No
2320/2002 and fulfils the requirements provided for in
Regulation (EC) No 622/2003, the criteria laid down in
paragraph 1 shall be deemed to be met in relation to the
premises for which the economic operator obtained the
status of regulated agent.

4.
If the applicant, established in the Community, is the
holder of an internationally recognised security and/or
international
safety certificate issued on the basis of
conventions, of a European security and/or safety certificate
issued on the basis of Community legislation, of an Inter-
the International Organisation for
national Standard of
Standardisation, or of
the
a European Standard of
the criteria provided
European Standards Organisations,
for in paragraph 1 shall be deemed to be met to the
extent
the criteria for issuing these certificates are
identical or correspond to those laid down in this Regu-
lation.

that

___________
(*) OJ L 355, 30.12.2002, p. 1.
(**) OJ L 89, 5.4.2003, p. 9.

S e c t i o n 4

Procedure for issuing AEO certificates

Article 14l

1.
The issuing customs authority shall communicate the
application to the customs authorities of all other Member
States within five working days starting from the date on
which it has received the application in accordance with
Article 14c using the communication system referred to in
Article 14x.

2. Where the customs authority of any other Member
State has relevant information which may prejudice the

Article 14m

1.
Consultation between the customs authorities of the
Member States shall be required if the examination of one
or more of the criteria laid down in Articles 14g to 14k
cannot be performed by the issuing customs authority due
either to a lack of information or to the impossibility of
checking it. In these cases, the customs authorities of the
Member States shall carry out the consultation within 60
calendar days, starting from the date of the communication
in
of the information by the issuing customs authority,
order to allow for the issuing of the AEO certificate or
the rejection of the application within the time limits set
out in Article 14o(2).

If the consulted customs authority fails to respond within
the 60 calendar days, the consulting authority may assume,
at the responsibility of the consulted customs authority,
that the criteria for which the consultation took place are
met. This period may be extended if the applicant carries
out adjustments in order
to satisfy those criteria and
communicates them to the consulted and the consulting
authority.

the applicant does not

following the examination provided for in
2. Where,
Article 14n, the consulted customs authority establishes
that
the
criteria, the results, duly documented, shall be transferred
the
to the issuing customs authority which shall reject
application. Article 14o(4), (5) and (6) shall apply.

fulfil one or more of

Article 14n

1.
The issuing customs authority shall examine whether
or not the conditions and criteria for issuing the certificate
described in Articles 14g to 14k are met. Examination of
the criteria laid down in Article 14k shall be carried out for
all the premises which are relevant to the customs related
activities of the applicant. The examination as well as its
results shall be documented by the customs authority.

Where,
in the case of a large number of premises, the
period for issuing the certificate would not allow for exam-
ination of all of the relevant premises, but the customs
authority has no doubt
the applicant maintains
that
corporate security standards which are commonly used in
all its premises, it may decide only to examine a represen-
tative proportion of those premises.

19.12.2006

EN

Official Journal of the European Union

L 360/73

The

issuing

customs

accept
2.
conclusions provided by an expert in the relevant fields
referred to in Articles 14i, 14j and 14k in respect of the
conditions and criteria referred to in those Articles respec-
tively. The expert shall not be related to the applicant.

authority may

Article 14o

The issuing customs authority shall

1.
certificate in accordance with the specimen set out
Annex 1D.

issue the AEO
in

the application. Where

2.
The AEO certificate shall be issued within 90 calendar
days starting from the date of receipt, in accordance with
customs
Article 14c, of
authority is unable to meet the deadline, this period may
be extended by one further period of 30 calendar days. In
such cases, the customs authority shall, before the expiry of
the period of 90 calendar days, inform the applicant of the
reasons for the extension.

the

The period provided for in the first sentence of
3.
in the course of
the
paragraph 2 may be extended if,
examination of
the applicant carries out
adjustments in order to satisfy those criteria and com-
municates them to the competent authority.

the criteria,

using the communication system referred to in Article
14x. Information shall also be provided within the same
time limit if the application is rejected.

CHAPTER 2

Legal effects of AEO certificates

S e c t i o n 1

General provisions

Article 14q

1.
The AEO certificate shall
working day after the date of its issue.

take effect on the 10th

The AEO certificate shall be recognised in all Member

2.
States.

The period of validity of the AEO certificate shall not

3.
be limited.

4.
The customs authorities shall monitor the compliance
with the conditions and criteria to be met by the authorised
economic operator.

4. Where the result of the examination performed in
accordance with Articles 14l, 14m and 14n is likely to
lead to the rejection of
the issuing
customs authority shall communicate the findings to the
applicant and provide him with the opportunity to respond
within 30 calendar days, before rejecting the application.
The period laid down in the first sentence of paragraph 2
shall be suspended accordingly.

the application,

A re-assessment of the conditions and criteria shall be
5.
carried out by the issuing customs authority in the
following cases:

(a) major changes to the relevant Community legislation;

5.
The rejection of an application shall not lead to the
automatic revocation of any existing authorisation issued
under the customs rules.

(b) reasonable indication that the relevant conditions and
criteria are not any longer met by the authorised
economic operator.

If the application is rejected, the customs authority
6.
shall
inform the applicant of the grounds on which the
decision is based. The decision to reject an application
shall be notified to the applicant within the time limits
laid down in paragraphs (2), (3) and (4).

In the case of an AEO certificate issued to an applicant
established for
less than three years, close monitoring
shall take place during the first year after issue.

Article 14p

The issuing customs authority shall, within five working
days,
the other
Member States that an AEO certificate has been issued,

authorities of

inform the

customs

Article 14n(2) shall apply.

The results of the re-assessment shall be made available to
the customs authorities of all Member States, using the
communication system referred to in Article 14x.

L 360/74

EN

Official Journal of the European Union

19.12.2006

S e c t i o n 2

Suspension of
operator

Article 14r

the status of authorised economic

The status of authorised economic operator shall be
authority in the

issuing customs

1.
suspended by the
following cases:

(a) where non-compliance with the conditions or criteria

for the AEO certificate has been detected;

(b) the customs authorities have sufficient reason to believe
court
that an act, which gives
proceedings and linked to an infringement of
the
customs rules, has been perpetrated by the authorised
economic operator.

to criminal

rise

However, in the case referred to in point (b) of the first
subparagraph, the customs authority may decide not to
suspend the status of authorised economic operator if it
considers an infringement to be of negligible importance
in relation to the number or size of the customs related
operations and not to create doubts concerning the good
faith of the authorised economic operator.

findings

the customs authorities shall
Before taking a decision,
communicate their
to the economic operator
concerned. The economic operator concerned shall be
entitled to correct the situation and/or express his point
of view within 30 calendar days starting from the date of
communication.

However, where the nature or the level of the threat to
citizens’ security and safety,
to public health or to the
environment so requires, suspension shall take place imme-
im-
diately. The
mediately inform the customs authorities of
the other
Member States, using the communication system referred
to in Article 14x, in order to permit them to take appro-
priate action.

suspending customs

authority shall

the

(a) of

competent

If the holder of the AEO certificate does not regularise
2.
the situation referred to in point
the first sub-
paragraph of paragraph 1 within the period of 30
calendar days referred to in the third subparagraph of
paragraph 1,
authority shall
notify the economic operator concerned that the status of
authorised economic operator is suspended for a period of
30 calendar days, to enable the economic operator to take
the required measures to regularise the situation. The noti-
fication shall also be sent to the customs authorities of the
other Member States using the communication system
referred to in Article 14x.

customs

If the holder of the AEO certificate has committed an
3.
act referred to in point (b) of the first subparagraph of
paragraph 1, the issuing customs authority shall suspend
the status of authorised economic operator for the duration
of the court proceedings. It shall notify the holder of the
certificate to that effect. Notification shall also be sent to
the customs authorities of the other Member States, using
the communication system referred to in Article 14x.

4. Where the economic operator concerned has been
unable to regularise the situation within 30 calendar days
but can provide evidence that the conditions can be met if
the suspension period is extended,
the issuing customs
authority shall suspend the status of authorised economic
operator for a further 30 calendar days.

Article 14s

The

suspension shall not

customs
1.
procedure already started before the date of suspension
and not yet completed.

affect

any

2.
The suspension shall not automatically affect any
authorisation which has been granted without reference
to the AEO certificate unless the reasons for the suspension
also have relevance for that authorisation.

The suspension shall not automatically affect any
3.
authorisation for use of a customs simplification which
has been granted on the basis of the AEO certificate and
for which the conditions are still fulfilled.

4.
In the case of an AEO certificate referred to in point
(c) of Article 14a(1), if the economic operator concerned
fails to fulfil only the conditions laid down in Article 14k,
the status of authorised economic operator
shall be
partially suspended and a new AEO certificate, as referred
to in point (a) of Article 14a(1) may be issued at his
request.

Article 14t

1. When the economic operator concerned has, to the
satisfaction of the customs authorities, taken the necessary
measures to comply with the conditions and criteria that
have to be met by an authorised economic operator, the
issuing customs authority shall withdraw the suspension
and inform the economic operator concerned and the
customs authorities of
the other Member States. The
suspension may be withdrawn before the expiry of the
time limit laid down in Article 14r(2) or (4).

19.12.2006

EN

Official Journal of the European Union

L 360/75

the
In the situation referred to in Article 14s
the
authority
suspending
customs
suspended certificate.
subsequently revoke the
shall
AEO certificate referred to in point (a) of Article 14a(1).

(4),
reinstate

shall

It

2.
If the economic operator concerned fails to take the
necessary measures within the suspension period provided
for in Article 14r(2) or (4), the issuing customs authority
shall revoke the AEO certificate and immediately notify the
customs authorities of the other Member States, using the
communication system referred to in Article 14x.

In the situation referred to in Article 14s (4), the original
certificate shall be revoked and only the new AEO certi-
ficate as referred to in point (a) of Article 14a(1) issued
shall be valid.

Article 14u

an

operator

economic

authorised

1. Where
is
temporarily unable to meet any of the criteria laid down
in Article 14a, he may request suspension of the status of
authorised economic operator. In such case, the authorised
economic operator
issuing customs
authority, specifying the date when he will be able to
meet the criteria again. He shall also notify the issuing
customs authority of any planned measures and their
timescale.

shall notify the

The notified customs authority shall send the notification
to the customs authorities of
the other Member States
using the communication system referred to in Article 14x.

2.
If the authorised economic operator fails to regularise
the situation within the period set out in his notification,
the issuing customs authority may grant a reasonable
prolongation, provided that
authorised economic
operator has acted in good faith. This prolongation shall
be notified to the customs authorities of the other Member
States using the communication system referred to in
Article 14x.

the

In all other cases, the AEO certificate shall be revoked and
the issuing customs authority shall immediately notify the
customs authorities of the other Member States, using the
communication system referred to in Article 14x.

S e c t i o n 3

Revocation of the AEO certificate

Article 14v

The AEO certificate shall be revoked by the issuing

1.
customs authority in the following cases:

(a) where the authorised economic operator fails to take

the measures referred to in Article 14t(1);

(b) where serious infringements related to customs rules
have been committed by the authorised economic
operator and there is no further right of appeal;

(c) where the authorised economic operator fails to take
the necessary measures during the suspension period
referred to in Article 14u;

(d) upon request of the authorised economic operator.

However, in the case referred to in point (b), the customs
authority may decide not to revoke the AEO certificate if it
considers the infringements to be of negligible importance
in relation to the number or size of the customs related
operations and not to create doubts concerning the good
faith of the authorised economic operator.

Revocation shall take effect from the day following its

2.
notification.

In the case of an AEO certificate as referred to in point (c)
of Article 14a(1), where the economic operator concerned
only fails to fulfil the conditions in Article 14k, the cer-
tificate shall be revoked by the issuing customs authority
and a new AEO certificate as referred to in point (a) of
Article 14a(1) shall be issued.

The issuing customs authority shall

3.
immediately
the other Member
inform the customs authorities of
States of the revocation of an AEO certificate using the
communication system referred to in Article 14x.

If the required measures are not taken within the

3.
suspension period, Article 14v shall apply.

4.
Apart from cases of revocation referred to in points
(c) and (d) of paragraph 1, the economic operator shall not
be permitted to submit a new application for an AEO
certificate within three years from the date of revocation.

L 360/76

EN

Official Journal of the European Union

19.12.2006

CHAPTER 3

Information exchange

Article 14w

The list of authorised economic operators may be
4.
disclosed by the Commission to the public via the
Internet with prior agreement of the authorised economic
operator concerned. The list shall be updated.’

The authorised economic operator shall

1.
inform the
issuing customs authority of all factors arising after the
certificate is granted which may influence its continuation
or content.

4. In Part I, Title VI, the heading of Chapter 1 is replaced by

the following:

2.
All relevant information at the disposal of the issuing
customs authority shall be made available to the customs
authorities of
the
authorised economic operator carries out customs related
activities.

the other Member States where

‘CHAPTER 1

Entry summary declaration’

5. In Part I, Title VI, Chapter 1, the following Section 1 is

3.
If a customs authority revokes a specific authorisation
granted to an authorised economic operator, on the basis
of his AEO certificate, for the use of a particular customs
simplification, as provided for in Articles 260, 263, 269,
272, 276, 277, 282, 283, 313a and 313b, 324a, 324e,
372, 454a, 912g, it shall so notify the customs authority
which issued the AEO certificate.

Article 14x

and

An electronic

1.
communication
information
system, defined by the Commission and the customs auth-
orities in agreement with each other, shall be used for the
information and communication process between the
customs authorities and for information of the Commission
and of the economic operators.

inserted:

‘S e c t i o n 1

Scope

Article 181b

Except where otherwise provided for in this Regulation, all
the
goods brought
Community shall be covered by a summary declaration
in accordance with Article 36a of the Code, hereinafter
referred to as an “entry summary declaration”.

territory of

into the

customs

Article 181c

An entry summary declaration shall not be required in
respect of the following goods:

2.
The Commission and the customs authorities shall,
using the system referred to in paragraph 1, store and
have access to the following information:

(a) electrical energy;

(a)

the electronically transmitted data of the applications;

(b) goods entering by pipeline;

(b) the AEO certificates,

and where

applicable,

amendment,
status of authorised economic operator;

revocation, or

the suspension of

(c)

letters, postcards and printed matter, including on elec-
tronic medium;

their
the

(d) goods moved under the rules of the Universal Postal

Union Convention;

(c) all other relevant information.

The issuing customs authority shall notify the risk
3.
analysis offices in its own Member State of the granting,
amendment,
the
suspension of the status of authorised economic operator.
It shall also inform all
the other
Member States.

revocation of an AEO certificate, or

issuing authorities of

(e) goods covered by customs declarations made by any
other act in accordance with Articles 230, 232 and
233;

(f) goods contained in travellers’ personal luggage;

19.12.2006

EN

Official Journal of the European Union

L 360/77

(g) goods

permitted,
229(1);

for which an oral

customs declaration is
in accordance with Articles 225, 227 and

The entry summary declaration shall be authenticated by
the person making it.

(h) goods covered by ATA and CPD Carnets;

Article 199(1) shall apply mutatis mutandis.

(i) goods moved under cover of the form 302 provided
for in the Convention between the Parties to the North
Atlantic Treaty regarding the Status of
their Forces,
signed in London on 19 June 1951;

(j) goods carried on board vessels of regular shipping
services, duly certified in accordance with Article 313b;

(k) goods

entitled to relief pursuant

to the Vienna
Convention on diplomatic relations of 18 April 1961,
the Vienna Convention on consular relations of 24
the
April 1963 or other consular conventions, or
New York Convention of 16 December 1969 on
special missions.

However, in the cases covered by points (e), (f) and (g) of
the first subparagraph, an entry summary declaration shall
be required where the goods are to be placed in temporary
storage. The first subparagraph of Article 184c shall apply.

Article 181d

If an international agreement between the Community and
a third country provides for the recognition of security
checks carried out in the country of export, the conditions
set out in that agreement shall apply.’

2.
The customs authorities shall allow the lodgement of
a paper-based entry summary declaration only in one of
the following circumstances:

(a)

the customs authorities’ computerised system is not
functioning;

(b) the electronic application of the person lodging the

entry summary declaration is not functioning.

Such paper-based entry summary declarations shall be
accompanied, where necessary, by loading lists or other
appropriate lists, and shall contain the particulars laid
down for entry summary declarations in Annex 30A.

3.
The customs authorities shall establish, in agreement
with each other, the procedure to be followed in the cases
subparagraph of
referred to in point
paragraph 2.

the first

(a) of

The use of a paper-based entry summary declaration
subparagraph of
the

4.
referred to in point
paragraph 2 shall be subject
customs authorities.

to the approval of

the first

(b) of

6. Article 182 is deleted.

The paper-based entry summary declaration shall be signed
by the person making it.

7. In Part I, Title VI, the heading of Chapter 2 is replaced by

the following:

‘S e c t i o n 2

Entry summary declarations shall be registered by the

5.
customs authorities immediately upon their receipt.’

Lodging of an entry summary declaration’

9. The following Articles 183a to 183d are inserted:

8. Article 183 is replaced by the following:

‘Article 183a

‘Article 183

1.
The entry summary declaration shall be made elec-
tronically. It shall contain the particulars laid down for such
declaration in Annex 30A and shall be completed in
accordance with the explanatory notes in that Annex.

The data provided under a transit procedure may be
the following

1.
used as an entry summary declaration if
conditions are met:

(a)

the goods are brought into the customs territory of the
Community under a transit procedure;

L 360/78

EN

Official Journal of the European Union

19.12.2006

(b) the transit data is exchanged using information tech-

(b) the identity of the person lodging the entry summary

nology and computer networks;

declaration;

(c)

the data comprises all of the particulars required for an
entry summary declaration.

(c)

the place of loading;

(d) the place of unloading;

Provided the transit data containing the required
2.
particulars is exchanged by the relevant
laid
down in Article 184a, the requirements of Article 183
shall be deemed to have been met, even where the goods
have been released for transit outside the customs territory
of the Community.

time limit

(e)

the unique consignment reference number, transport
document number or
the bill of
lading/air waybill;

reference

for

Article 183b

entering

transport

In case of combined transportation, where the active means
of
the
Community is only transporting another active means of
the obligation to lodge the entry summary
transport,
declaration shall
that other
means of transport.

lie with the operator of

territory of

customs

the

The time limit for lodging the entry summary declaration
shall correspond to the time limit applicable to the active
means of
transport crossing the border, as specified in
Article 184a.

Article 183c

In the case of maritime or air traffic where a vessel sharing
or contracting arrangement is in place, the obligation to
lodge the entry summary declaration shall
lie with the
person who has undertaken a contract, and issued a bill
of lading or air waybill, for the actual carriage of the goods
on the vessel or aircraft subject to the arrangement.

Article 183d

1.
In the cases referred to in Articles 183b and 183c,
the operator of the active means of transport entering the
lodge a pre-
customs territory of
arrival notification at the customs office of entry listing
all consignments carried on that means of transport.

the Community shall

The pre-arrival notification shall specify the identity of the
active means of transport entering the customs territory of
the Community. For each consignment, it shall contain the
following information:

(f) where appropriate,

the identity of

the means of
if containerised, the equipment identifi-

transport or,
cation number.

The pre-arrival notification shall be lodged in the same
format and by the same means as the entry summary
declaration, or in the form of a commercial, port or
transport manifest or
it
the necessary particulars and is lodged in a
contains
the
manner acceptable to the customs authorities of
customs office of entry.

loading list, provided that

In cases other than those referred to in Articles 183b
2.
and 183c, where an entry summary declaration for goods
carried on a means of
transport entering the customs
territory of the Community is to be lodged by a person
other than the operator of that means of transport, that
operator may lodge a pre-arrival notification with the
customs authorities at the customs office of entry.

The pre-arrival notification shall specify the identity of the
means of
each
crossing
consignment, it shall contain the following information:

the border.

transport

For

(a)

the identity of the person lodging the entry summary
declaration;

(b) the place of loading;

(c)

the place of unloading;

(d) the unique consignment reference number, transport
the bill of

reference

for

document number or
lading/air waybill;

(a)

the identity of the person responsible for carriage of the
goods at the entry into the customs territory;

(e)

if containerised, the equipment identification number.

19.12.2006

EN

Official Journal of the European Union

L 360/79

The notification referred to in paragraphs 1 and 2
3.
shall be lodged by the time limit applicable to the means
of transport set out in Article 184a.

two hours before arrival at the first port in the customs
territory of the Community.

However in the case of the traffic referred to in point (a) of
Article 184a(1) the notification shall be lodged at least 24
hours before the goods are brought
into the customs
territory of the Community.

Article 183 shall apply, mutatis mutandis, to pre-arrival

4.
notifications.’

10. In Article 184(1),
183(1) and(2)’.

‘Article 183(1)’

is replaced by ‘Article

11. In Part I, Title VI, Chapter 1, the following Sections 3 and 4

are added:

‘S e c t i o n 3

Time limits

Article 184a

In the case of maritime traffic the entry summary
1.
declaration shall be lodged at the customs office of entry
by the following deadlines:

(a)

for containerised cargo, other than where point (c) or
(d) applies, at least 24 hours before loading at the port
of departure;

(b) for bulk/break bulk cargo, at least four hours before
arrival at the first port in the customs territory of the
Community;

(c)

for movement between Greenland, the Faeroe Islands,
Ceuta, Melilla, Norway, Iceland or ports on the Baltic
Sea, the North Sea, the Black Sea or the Mediterranean,
all ports of Morocco, and the customs territory of the
Community with the exception of the French overseas
the Azores, Madeira and the Canary
departments,
Islands, at least two hours before arrival at the first
port in the customs territory of the Community;

(d) for movement, other than where point

(c) applies,
between a territory outside the customs territory of
the Community and the French overseas departments,
the Azores, Madeira or the Canary Islands, where the
duration of the voyage is less than 24 hours, at least

In the

case of

entry summary
2.
declaration shall be lodged at the customs office of entry
by the following deadlines:

traffic

the

air

(a)

for short haul flights, at least by the time of the actual
take off of the aircraft;

(b) for long haul flights, at least four hours prior to arrival
the

in the customs territory of

the first airport

at
Community;

this paragraph,

flight”
For the purposes of
means a flight the duration of which is less than four
from the last airport of departure in a third
hours
country till the arrival to the first Community airport. All
other flights are considered to be long haul flights.

“short haul

3.
In the case of rail and inland waters traffic, the entry
summary declaration shall be lodged at the customs office
of entry at least two hours prior to arrival at the customs
office of entry in the customs territory of the Community.

In the case of

4.
the entry summary
road traffic,
declaration shall be lodged at the customs office of entry
at least one hour prior to arrival at the customs office of
entry in the customs territory of the Community.

5. Where the entry summary declaration is not lodged
by use of a data processing technique, the time limit laid
down in points (c) and (d) of paragraph 1, point (a) of
paragraph 2 and in paragraphs 3 and 4 shall be at least
four hours.

If

the customs authorities’ computerised system is
6.
temporarily not functioning, the deadlines provided for in
paragraphs 1 to 4 shall still apply.

Article 184b

The deadlines referred to in Article 184a(1) to (4) shall not
apply in the following cases:

(a) where

international

the
Community and third countries provide for the rec-
ognition of security checks as referred to in Article
181d;

agreements

between

L 360/80

EN

Official Journal of the European Union

19.12.2006

(b) where

international

the
Community and third countries require the exchange
of declaration data by deadlines different from those
referred to in Article 184a(1) to (4);

agreements

between

(c) cases of force majeure.

Article 184c

is

Where it
found that goods presented to customs
requiring the lodging of an entry summary declaration
are not covered by such a declaration, the person who
brought the goods, or who assumed responsibility for the
carriage of the goods,
into the customs territory of the
Community shall
lodge an entry summary declaration
immediately.

If an economic operator
declaration after
184a,
this
penalties laid down in the national legislation.

lodges
the deadlines provided for
shall not preclude the application of

entry summary
in Article
the

the

S e c t i o n 4

Risk analysis

Article 184d

1.
The customs office of entry shall, upon receipt of the
information contained in the entry summary declaration,
carry out appropriate risk analysis, primarily for security
and safety purposes, prior to arrival of the goods in the
customs territory of
the Community. Where the entry
summary declaration has been lodged at a customs office
other than the customs office of entry, and the particulars
have been made available in accordance with Article 36a(2)
and the second subparagraph of Article 36c(1) of the Code,
the customs authorities at the customs office of entry shall
either accept the results of any risk analysis carried out by
that other customs office, or take into consideration the
results when carrying out their own risk analysis.

The customs authorities

2.
shall complete the risk
analysis prior to the arrival of the goods, provided that
the relevant deadline set out in Article 184a is met.

entry summary declaration. Where

However, for goods carried by the type of traffic referred to
in point (a) of Article 184a(1), the customs authorities shall
complete the risk analysis within 24 hours of the receipt of
the
analysis
provides reasonable grounds for the customs authorities
to consider that the introduction of the goods into the
customs territory of the Community would pose such a
serious
the
safety
Community that immediate intervention is required, the
customs authorities shall notify the person who lodged
the entry summary declaration and, where different, the

security of

to the

threat

that

and

person responsible for the carriage of the goods into the
customs territory of the Community, that the goods are not
to be loaded. The notification shall be made within 24
hours of receipt of the entry summary declaration.

3. Where goods not covered by an entry summary
declaration,
in accordance with Article 181c(a) to (i), are
brought into the customs territory of the Community, risk
analysis shall be carried out upon presentation of
the
goods, on the basis of the customs declaration covering
the goods.

4.
Goods presented to customs may be released for a
customs-approved treatment or use as soon as the risk
analysis has been carried out and the results allow such a
release.

Article 184e

in the customs territory of

Where a vessel or aircraft is to call at more than one port
or airport
the Community,
it moves between those ports without
provided that
customs
calling at any port or airport outside
territory of the Community, an entry summary declaration
shall be lodged at the first Community port or airport for
all the goods carried. The customs authorities at this first
port or airport of entry shall carry out the risk analysis for
security and safety purposes for all the goods carried. Ad-
ditional risk analysis may be carried out for those goods at
the port or airport at which they are discharged.

the

Where a risk is identified, the customs office of the first
port or airport of entry shall, dependent upon the level of
threat, either
take prohibitive action in the case of
consignments identified as posing a threat of such a
serious nature that immediate intervention is required, or
pass on the results of the risk analysis to the subsequent
ports or airports.

At subsequent ports or airports in the customs territory of
the Community, an entry summary declaration shall only
be required for goods to be discharged at that port or
airport. The time limit laid down in Article 184a(1) and
(2) shall not apply.

Article 184f

Where goods are loaded at a port in the customs territory
of the Community for discharge at another Community
port and are carried on a vessel moving between those
ports without calling at any port outside the customs
territory of the Community, an entry summary declaration
shall only be required for those goods at the Community
port at which they are to be discharged. The time limit laid
down in Article 184a(1) shall not apply.’

19.12.2006

EN

Official Journal of the European Union

L 360/81

12. In Part I, Title VI, the heading of Chapter 3 is replaced by

the following:

The customs authorities may authorise the taking of
2.
samples only at the written request of the person referred
to in paragraph 1.

‘CHAPTER 2

Temporary storage’

13. Article 186 is replaced by the following:

‘Article 186

1. When goods are presented to customs in accordance
with Article 40 of the Code, they shall be deemed to have
temporary storage and the entry
been placed under
summary declaration shall be kept by the customs auth-
orities for the purpose of verifying that the goods to which
it relates are assigned a customs-approved treatment or use.
For the purposes of Article 49 of the Code, the entry
summary declaration shall be deemed to have been
lodged on the date of presentation of the goods.

2. When a customs declaration has been lodged at the
customs office of entry as an entry summary declaration, in
accordance with Article 36c of
the customs
authorities shall accept the declaration immediately upon
the presentation of the goods and the goods shall be placed
directly under
to the
conditions laid down for that procedure.

the declared procedure subject

the Code,

3.
For the purposes of paragraphs 1 and 2, where non-
Community goods moved from the customs office of
departure under a transit procedure are presented to
customs at an office of destination within the customs
territory of
transit declaration
intended for the customs authorities at the office of desti-
nation is deemed to be the entry summary declaration for
the purposes of temporary storage.’

the Community,

the

14. In Article 187, ‘Article 44(2)’ is replaced by ‘Article 36b(3)’.

15. The following Article 187a is added:

‘Article 187a

1.
The customs authorities may grant permission to
examine the goods under Article 42 of the Code to the
person who, under the customs rules, may assign the goods
a customs-approved treatment or use, at that person's oral
request. The customs authorities may, however, consider,
having regard to the circumstances, that a written request is
required.

3.
The written request may be paper-based or electronic.
It shall be signed or authenticated by the person concerned
and lodged with the competent customs authorities. It shall
include the following particulars:

(a) name and address of the applicant;

(b) location of the goods;

(c) reference to one of the following:

(i) the entry summary declaration;

(ii) the previous customs procedure;

(iii) the means of transport;

(d) all other particulars necessary for identifying the goods.

The customs authorities

4.
shall communicate their
decision to the person concerned. Where the request is
for the taking of samples, the decision shall specify the
quantity of goods to be taken.

5.
Examination of goods and the taking of samples shall
be carried out under the supervision of the customs auth-
orities, which shall specify the procedures to be followed.

The person concerned shall bear all risks and costs related
to the examination, taking of samples and analysis of the
goods.

The samples taken shall be subject to formalities with
6.
a view to assigning them a customs-approved treatment or
use. Where examination of the samples results in their
destruction or irretrievable loss, no customs debt shall be
deemed to have been incurred.

Any waste or scrap resulting from the examination shall be
assigned a customs-approved treatment or use prescribed
for non-Community goods.’

L 360/82

EN

Official Journal of the European Union

19.12.2006

16. In Part I, Title VI, the heading of Chapter 4 is replaced by

the following:

‘CHAPTER 3

that declaration shall, in addition to the particulars required
for the specific procedure set out in Annex 37, include the
particulars for an entry summary declaration set out in
Annex 30A.’

Special provisions applicable to goods consigned by sea or
air’

19. In Article 216, the following paragraph is added:

17. Article 201 is replaced by the following:

‘Article 201

The customs declaration shall be lodged at one of the

1.
following customs offices:

(a)

the customs office responsible for the place where the
goods were or are to be presented to customs in
accordance with the customs rules;

(b) the customs office responsible for supervising the place
where the exporter is established or where the goods
are packed or loaded for export shipment, except in
cases provided for in Articles 789, 790, 791 and 794.

The customs declaration may be lodged as soon as the
goods are presented or available to the customs authorities
for control.

The customs authorities may allow the customs
2.
declaration to be lodged before the declarant
is in a
position to present the goods, or make them available for
control,
customs
declaration is lodged or at another customs office or
place designated by the customs authorities.

customs office where

the

the

at

to be
The customs authorities may set a time limit,
determined according to the circumstances, within which
the goods shall be presented or made available. If the goods
are not presented or made available within this time limit,
the customs declaration shall be deemed not to have been
lodged.

The customs declaration may be accepted only after the
goods in question have been presented to the customs
authorities or have,
the customs
to the satisfaction of
authorities, been made available for control.’

‘Where a customs declaration is required for goods to be
brought out of the customs territory of the Community, in
accordance with Article 182b of the Code, that declaration
shall, in addition to the particulars required for the specific
procedure set out Annex 37, include the particulars for an
exit summary declaration set out in Annex 30A.’

20. In Article 251(2), point (b) is replaced by the following:

‘(b) in the case of other goods:

(i) the customs office of export has been informed, in
accordance with Article 792a,
the goods
declared have not left the customs territory of the
Community;

that

(ii) after a period of 90 days from the date of release of
the goods for export, the goods have not left the
customs territory of the Community, or sufficient
evidence of such export cannot be provided in
accordance with Article 792b(2).’

21. Article 254 is replaced by the following:

‘Article 254

If the declarant so requests, the customs authorities may
accept declarations for release for free circulation which do
not contain all the particulars set out in Annex 37.

However, those declarations shall contain at least the par-
ticulars for an incomplete declaration set out in Annex
30A.’

18. In Article 212(1), the following subparagraph is added:

22. In Article 260, paragraph 2 is replaced by the following:

‘Where a customs declaration is used as an entry summary
declaration, in accordance with Article 36c(1) of the Code,

‘2.
Such simplified declaration shall contain at least the
particulars for a simplified import declaration set out in
Annex 30A.’

19.12.2006

EN

Official Journal of the European Union

L 360/83

23. In Article 261, the following paragraph 4 is added:

27. In Article 268, paragraph 1 is replaced by the following:

‘4. Where the person concerned holds an AEO certificate
referred to in point (a) or (c) of Article 14a(1), the customs
authorities in all Member States shall examine only whether
the authorised economic operator declares goods for release
other
circulation
for
free
this
set out
requirements
Article shall be deemed to be met.’

in paragraphs 1 and 2 of

occasionally. All

only

‘1.
If the declarant so requests the customs office of
entry may accept declarations for the customs warehousing
procedure which do not contain all the particulars set out
in Annex 37.

24. In Article 262, paragraph 1 is replaced by the following:

However, those declarations shall contain at least the par-
ticulars for an incomplete declaration set out in Annex
30A.’

The authorisation referred to in Article 260 shall

‘1.
contain the following particulars:

28. In Article 270, the following paragraph 5 is added:

(a)

the customs office(s) competent
declarations;

to accept simplified

(b) the goods to which it applies; and

‘5. Where the person concerned holds an AEO certificate
referred to in point (a) or (c) of Article 14a(1), the customs
authorities in all Member States shall examine only whether
the authorised economic operator enters the goods for the
procedure only occasionally. All other requirements set out
in paragraphs 1, 2 and 3 shall be deemed to be met.’

(c) a reference to the guarantee to be provided by the
person concerned to cover any customs debt which
may arise.

29. Article 271 is replaced by the following:

the sup-
It shall also specify the form and content of
the time-limits
plementary declarations, and shall
within which they must be lodged with the customs
authority designated for this purpose.’

set

25. In Article 264, the following paragraph 3 is added:

‘3. Where the person concerned holds an AEO certificate
referred to in point (a) or (c) of Article 14a(1), the customs
authorities in all Member States shall examine only whether
the authorised economic operator declares goods for release
for
other
circulation
occasionally. All
in paragraphs 1 and 2 shall be
requirements set out
deemed to be met.’

only

free

26. In Article 266, paragraph 3 is replaced by the following:

‘3.
The entry in the records referred to in points (a), (b)
and (c) of paragraph 1 may be replaced by any other
formality offering similar guarantees
requested by the
customs authorities. This entry shall indicate the date on
which it is made and contain at least the particulars for a
declaration under the local clearance procedure set out in
Annex 30A.’

‘Article 271

lay
The authorisation referred to in Article 269(1) shall
down the
the
the operation of
procedure, including the customs office(s) of entry for the
procedure.

specific

rules

for

It shall not be necessary to provide a supplementary
declaration.’

30. In Article 275, paragraph 1 is replaced by the following:

‘1.
If the declarant so requests the customs office of
entry may accept declarations for placing goods under a
customs procedure with economic impact other
than
outward processing or customs warehousing which do
not contain all the particulars set out in Annex 37 or
which are not
certain documents
referred to in Article 220.

accompanied by

However, those declarations shall contain at least the par-
ticulars for an incomplete declaration set out in Annex
30A.’

L 360/84

EN

Official Journal of the European Union

19.12.2006

31. Article 279 is replaced by the following:

office where the supplementary declaration is to be lodged
as provided for in paragraph 1.

‘Article 279

1.
The formalities to be carried out at the customs office
of export as provided for in Article 792 may be simplified
in accordance with this Chapter.

In the cases referred to in paragraph 2, the customs
4.
office which has received the supplementary declaration
shall
the
immediately communicate the particulars of
supplementary declaration to the customs office where
the incomplete export declaration has been lodged.’

2.
Articles 792 (4), 792a, 792b, 793 to 793c and,
where appropriate, Articles 796a to 796e, shall apply to
this Chapter.’

33. In Article 282, paragraph 2 is replaced by the following:

32. Articles 280 and 281 are replaced by the following:

‘Article 280

If the declarant so requests, the customs office of
1.
export may accept export declarations which do not
contain all the particulars set out in Annex 37.

‘2.
The simplified declaration shall contain at least the
particulars for a simplified declaration set out in Annex
30A.

Articles 255 to 259 shall apply mutatis mutandis.’

34. Article 285 is replaced by the following:

However, those declarations shall contain at least the par-
ticulars for an incomplete declaration set out in Annex
30A.

‘Article 285

Where the goods are liable for export duties or subject to
any other measures provided for under the common agri-
cultural policy, the export declarations shall contain all the
information required for the application of such duties or
measures.

Articles 255 to 259 shall apply mutatis mutandis to

2.
export declarations.

1.
The approved exporter shall, before removal of the
goods from the places referred to in Article 283, fulfil the
following obligations:

(a) duly inform the customs office of export of such
removal by lodging a simplified export declaration, as
referred to in Article 282;

(b) make

available

authorities
documents required for the export of the goods.

customs

to the

any

Article 281

1. Where Article 789 applies,
supplementary
declaration may be lodged at the customs office responsible
for the place where the exporter is established.

the

2.
The approved exporter may lodge a complete export
declaration in place of the simplified export declaration. In
this case, the requirement for a supplementary declaration,
laid down in Article 76(2) of the Code, shall be waived.’

2. Where the subcontractor is established in a Member
State other than that where the exporter is established,
paragraph 1 shall only apply where the required data is
exchanged electronically in accordance with Article 4d.

35. The following Article 285a is inserted:

‘Article 285a

3.
The incomplete export declaration shall specify the
customs office where the supplementary declaration shall
be
the
incomplete export declaration shall communicate the par-
ticulars of the incomplete export declaration to the customs

customs office which receives

lodged. The

from the requirement

The customs authorities may exempt the approved
1.
to lodge a simplified
exporter
export declaration at
for
each removal of goods. This exemption shall be granted
only if
following
conditions:

the customs office of export

approved exporter

fulfils

the

the

19.12.2006

EN

Official Journal of the European Union

L 360/85

(a)

the approved exporter informs the customs office of
export of each removal,
in the manner and form
specified by that office;

(b) the approved exporter supplies, or makes available, to
the customs authorities all
information they consider
necessary for effective risk analysis before the removal
of the goods from the places referred to in Article 283;

(c)

the approved exporter enters the goods in his records.

The entry referred to in point (c) of the first subparagraph
may be replaced by any other formality, required by the
customs authorities, which offers similar guarantees. This
entry shall indicate the date on which it is made and the
particulars necessary for the identification of the goods.

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, until
30 June 2009, exempt the approved exporter from the
the first
requirements set out
subparagraph of paragraph 1, provided that he supplies
the customs office of export with all the information it
considers necessary to enable it to exercise its right to
examine the goods, should the need arise, before the exit
of the goods.

in points (a) and (b) of

In this case, entry of
approved exporter shall be equivalent to release.’

the goods in the records of

the

Before the departure of

‘3.
exporter shall fulfil the following requirements:

the goods the approved

(a) carry out the procedures referred to in Article 285 or

285a;

(b) indicate on any accompanying document or any other

medium replacing it the following particulars:

(i) the reference to the entry in his records;

(ii) the date on which the entry referred to in point (i)

was made;

(iii) the number of the authorisation;

(iv) the name of the issuing customs office.’

38. In Article 287, paragraph 1 is replaced by the following:

‘1.
The authorisation referred to in Article 283 shall
specify detailed rules for the operation of the procedure
and in particular the following:

36. The following Article 285b is inserted:

(a)

the goods to which it applies;

‘Article 285b

The information referred to in point (a) of the first
1.
subparagraph of Article 285a(1) shall be given to the
customs office of export by the deadlines provided for in
Articles 592b and 592c.

2.
The entry in the records referred to in point (c) of the
first subparagraph of Article 285a(1) shall include the par-
ticulars for the local clearance procedure set out in Annex
30A.

(b) the way the conditions laid down in Article 285a(1) are

to be fulfilled;

(c)

the way and the moment the goods are released;

(d) the

content of

any accompanying document or
medium replacing it and the means by which it is to
be validated;

The

3.
ensure
requirements of Articles 796a to 796e are met.’

authorities

customs

shall

(e)

that

the

the procedure
supplementary
declaration and the time limit within which it must
be lodged.

for presenting

the

37. In Article 286, paragraphs 3 and 4 are replaced by the

following:

Where Articles 796a to 796e apply, the release referred to
in point (c) of the first subparagraph shall be granted in
accordance with Article 796b.’

L 360/86

EN

Official Journal of the European Union

19.12.2006

39. In Article 288, paragraph 2 is replaced by the following:

45. In Article 454a, the following paragraph 5 is added;

‘2.
The document or medium referred to in paragraph 1
shall contain at least the particulars set out in Annex 30A
for the procedure to be used. This document or medium
shall be accompanied by a request for export.

The customs authorities may authorise the replacement of
this request by a global request under condition that the
economic operator has provided the customs authorities
with the information they consider necessary for effective
risk analysis and the examination of the goods. The global
request shall cover export operations to be carried out over
a given period. The declarant shall refer to the authorisation
on the document or medium used for export.’

‘5. Where the person concerned holds an AEO certificate
the
referred to in point
requirements set out in point (c) of the first subparagraph
of paragraph 2 of this Article and in Article 373(2)(b) shall
be deemed to be met.’

(c) of Article 14a(1),

(a) or

46. In Part

II,
following:

the heading of Title IV is replaced by the

‘IMPLEMENTING PROVISIONS RELATING TO
EXPORTATION’

40. In Article 289, the following paragraph is added:

47. In Part II, Title IV, the following Chapter 1 is inserted:

‘However, the declarant shall make available to the customs
authorities
the necessary information for effective risk
analysis and the examination of the goods before the exit
of these goods.’

‘CHAPTER 1

General provisions for customs declarations

Article 592a

41. In Article 313b, the following paragraph 3a is inserted:

Articles 592b to 592f shall not apply to the following
goods:

‘3a. Where the shipping company holds an AEO cer-
tificate referred to in point (a) or (c) of Article 14a(1),
the customs authorities of the Member States concerned
in
shall
paragraph 3(c) and (d) of this Article are met. All other
requirements set out in this Article shall be deemed to be
met.’

only whether

requirements

examine

the

42. Article 367 is replaced by the following:

‘Article 367

This subsection shall not apply to the simplified procedures
specific to the modes of transport referred to in Article
372(1)(g).’

43. Article 368 is deleted.

44. In Article 373, the following paragraph 3 is added:

‘3. Where the person concerned holds an AEO certificate
referred to in point
the
requirements set out in paragraph 1(c) and 2(b) of this
Article shall be deemed to be met.’

(c) of Article 14a(1),

(a) or

(a) electrical energy;

(b) goods leaving by pipeline;

(c)

letters, postcards, printed matter,
tronic medium;

including on elec-

(d) goods moved under the rules of the Universal Postal

Union Convention;

(e) goods covered by customs declarations made by any
other act in accordance with Articles 231 and 233;

(f) goods contained in travellers’ personal luggage;

(g) goods for which an oral declaration is permitted in

accordance with Articles 226, 227 and 229(2);

(h) goods covered by ATA and CPD Carnets;

19.12.2006

EN

Official Journal of the European Union

L 360/87

(i) goods moved under cover of the form 302 provided
for under the Convention between the Parties to the
North Atlantic Treaty regarding the Status of
their
Forces, signed in London on 19 June 1951;

(d) in the case of road traffic, at least one hour prior to

departure from the customs office of exit;

(j) goods carried on board vessels of regular shipping
services, duly certified in accordance with Article 313b.

(e)

Article 592b

1. Whenever goods leaving the customs territory of the
this
Community are covered by a customs declaration,
customs declaration shall be lodged at
the competent
customs office by the following deadlines:

their

in the case of suppliers of spare and repair parts,
intended for incorporation in ships and aircraft
for
the purpose of
repair and maintenance, of
motor fuels,
lubricants and gas which are necessary
for the operation of machines and apparatus used on
board, and foodstuff used for consumption on board, at
least 15 minutes prior to departure of the means of
transport
in the customs
territory of the Community;

from the port or airport

(a)

in the case of maritime traffic:

(f)

in cases where Regulation (EC) No 800/1999 applies,
according to the rules of that Regulation.

(i) for containerised cargo, other than where point (iii)
or (iv) applies, at least 24 hours before the goods
are loaded onto the vessel on which they are to
leave the customs territory of the Community;

2. Where the customs declaration is not lodged by use
of data processing technique, the time limit laid down in
points (a)(iii) and (iv), (b), (c), (d) and (e) of paragraph 1
shall be at least four hours.

(ii) for bulk/break bulk cargo, at

four hours
before leaving the port in the customs territory
of the Community;

least

(iii) for movement between the customs territory of the
Community with the exception of
the French
overseas departments, the Azores, Madeira or the
Canary Islands and Greenland, the Faeroe Islands,
Ceuta, Melilla, Norway, Iceland, ports on the Baltic
Sea, the North Sea, the Black Sea, the Mediter-
two
ranean or all ports of Morocco, at
least
hours before leaving the port
in the customs
territory of the Community;

(iv) for movement, in cases other than those covered
(iii), between the French overseas
under point
the Canary
the Azores, Madeira,
departments,
Islands
customs
territories
and
territory of the Community, where the duration
of the voyage is less than 24 hours, at least two
hours before leaving the port
in the customs
territory of the Community.

outside

the

If

the customs authorities’ computerised system is
3.
temporarily not functioning, the deadlines provided for in
paragraph 1 shall still apply.

Article 592c

inter-modal

In the case of

transportation, where
1.
goods are transferred from one means of
to
another for transport out of the customs territory of the
Community,
the
limit
declaration shall correspond to the time limit applicable
to the means of transport leaving the customs territory
of the Community, as specified in Article 592b.

submission of

transport

time

the

for

2.
In the case of combined transportation, where the
active means of transport crossing the border is only trans-
porting another active means of transport, the time limit
for the lodging of the declaration shall correspond to the
time limit applicable to the active means of
transport
crossing the border, as specified in Article 592b.

(b) in the case of air traffic, at least 30 minutes prior to
departure from an airport in the customs territory of
the Community;

Article 592d

(c)

in the case of rail and inland waters traffic, at least two
hours prior to departure from the customs office of
exit;

1.
The deadlines laid down in Articles 592b and 592c
shall not apply where international agreements between the
Community and third countries require the exchange of
customs declaration data by deadlines different
from
those referred to in those Articles.

L 360/88

EN

Official Journal of the European Union

19.12.2006

The time limit shall not,

in any event, be reduced
2.
below the period required for completion of risk analysis
before the goods
the
leave the customs
Community.

territory of

Article 592e

The competent customs office shall, upon receipt of
1.
the customs declaration, carry out appropriate risk analysis
and customs controls, prior to release of the goods for
exportation.

2.
Goods may be released as soon as the risk analysis
has been carried out and the results allow such a release.

‘Article 787

1.
Export declarations shall comply with the provisions
relating to structure and particulars set out in this Chapter,
Articles 279 to 289, Annex 37 and Annex 30A. They shall
be lodged at the competent customs office using a data-
processing technique.

2.
The customs authorities shall accept a paper-based
export declaration made on a form corresponding to the
specimen set out in Annexes 31 to 34, which shall contain
the minimum list of data set out in Annex 37 and Annex
30A for the export procedure, only in one of the following
circumstances:

Article 592f

(a)

the customs authorities’ computerised system is not
functioning;

1. Where it is found that goods presented to customs
are not covered by a customs declaration containing the
particulars necessary for the exit summary declaration, the
person who brings the goods, or who assumes responsi-
bility for the carriage of the goods out of the customs
territory of
customs
declaration or an exit summary declaration immediately.

the Community,

lodge

shall

a

2.
If the declarant lodges a customs declaration after the
deadlines provided for in Articles 592b and 592c, this shall
not preclude application of penalties laid down in the
national legislation.

Article 592g

Where goods covered by an exemption, under Article
592a(d) to (j), from the requirement to lodge a customs
declaration by the time limits set out in Articles 592b and
the
592c, are brought out of
Community, risk analysis shall be carried out upon presen-
tation of the goods, on the basis of the customs declaration
covering these goods.’

the customs territory of

48. In Part II, Title IV, the heading of Chapter 1 is replaced by

the following:

‘CHAPTER 2

Permanent exportation’

(b) the electronic application of the person lodging the

export declaration is not functioning.

The customs authorities shall establish, in agreement
3.
with each other, the procedure to be followed in the cases
referred to in point (a) of paragraph 2.

4.
The use of a paper-based export declaration referred
to in paragraph 2(b) shall be subject to the approval of the
customs authorities.

5. Where the goods are exported by travellers who have
no direct access to the customs’ computerised system and
so have no means of lodging the export declaration using a
data processing technique at
the
customs authorities shall authorise the traveller to use a
paper-based customs declaration made on a form corre-
sponding to the specimen set out in Annexes 31 to 34
and containing the minimum list of data set out in Annex
37 and Annex 30A for the export procedure.

the office of export,

In the cases referred to in paragraphs 4 and 5 of this
the

6.
Article,
requirements of Articles 796a to 796e are met.’

the customs authorities

shall ensure that

49. In Part II, Title IV, Chapter 2, the following Article 787 is

inserted:

50. In Article 791, paragraph 2 is deleted.

19.12.2006

EN

Official Journal of the European Union

L 360/89

51. Article 792 is replaced by the following:

‘Article 792

1. Without prejudice to Article 207, where the export
declaration is made on the basis of the single administrative
document, Copies 1, 2 and 3 shall be used. The customs
office where the export declaration has been lodged shall
stamp Box A and, where appropriate, complete Box D.

On granting release of the goods, this customs office shall
retain Copy 1, send Copy 2 to the statistical office of the
Member State of the customs office of export and, where
Articles 796a to 796e do not apply, return Copy 3 to the
person concerned.

the
2. Where the export declaration is processed at
a data processing
export using
customs office of
technique, Copy 3 of the single administrative document
may be replaced by an accompanying document printed
out
from the customs authority's computerised system.
This document shall contain at least the data required for
the export accompanying document referred to in Article
796a.

The customs authorities may authorise the declarant
print out
puterised system.

the accompanying document

to
from his com-

3. When the entire export operation is carried out on
the territory of one Member State, that Member State may
waive the use of Copy 3 of
the single administrative
document,
document
provided that the requirements of Article 182b(2) of the
Code are met.

accompanying

export

the

or

4. Without prejudice to Articles 796a to 796e, where
the customs rules provide for another document to replace
Copy 3 of
the
provisions of this Chapter shall apply, mutatis mutandis, to
that other document.’

administrative document,

single

the

52. The following Articles 792a and 792b are inserted:

‘Article 792a

trative document shall be returned to that office. The
customs office of
export
declaration.

invalidate

export

shall

the

2. Where, in the cases referred to in Article 793a(6) or
Article 793b, a change in the transport contract has the
effect of terminating inside the customs territory of the
Community a transport operation which should have
terminated outside it,
the companies or authorities in
question may only carry out the amended contract with
the agreement of the customs office referred to in point
(b) of the second subparagraph of Article 793(2) or, in the
case of a transit operation, the office of departure. Copy 3
of the export declaration shall be returned to the customs
office of export and the declaration shall be invalidated by
that office.

Article 792b

The customs office of export may ask the exporter or
1.
declarant to provide evidence that the goods have left the
customs territory of the Community.

2. Where, after a period of 90 days from the date of
release of the goods for export, the goods have not left the
customs territory of the Community, or sufficient evidence
of such export cannot be provided, the export declaration
shall be invalidated. The customs office of export shall
inform the exporter or declarant accordingly.’

53. Article 793 is replaced by the following:

‘Article 793

1.
Copy 3 of the single administrative document or the
accompanying document referred to in Article 792(2) and
the goods released for export shall be presented together to
customs at the customs office of exit.

2.
The customs office of exit shall be the last customs
office before the goods leave the customs territory of the
Community.

By way of derogation from the first subparagraph,
customs office of exit shall be one of the following:

the

1. Where goods released for export do not leave the
customs territory of the Community, the exporter or the
declarant shall
immediately inform the customs office of
export. Where applicable, Copy 3 of the single adminis-

(a)

in the case of goods leaving by pipeline and of electrical
energy,
the office designated by the Member State
where the exporter is established;

L 360/90

EN

Official Journal of the European Union

19.12.2006

(b) the customs office competent for the place where the
goods are taken over under a single transport contract
for transport of the goods out of the customs territory
of the Community by the railway companies, the postal
the shipping companies,
authorities,
provided that the following conditions are met:

the airlines or

(i) the goods are to leave the customs territory of the

Community by rail, post, air or sea;

In the case of split exportation via the same customs
3.
office of exit, the endorsement shall be given only for those
goods which are actually exported.

In the case of split exportation via several different customs
offices of exit, the customs office of export, or the customs
office of exit where the original of Copy 3 is presented
shall, upon receiving a duly substantiated request, certify
a copy of Copy 3 for each part of the goods, with a
view to it being presented to another customs office of exit.

(ii) the declarant or his representative requests that the
formalities referred to in Article 793a(2), or in
Article 796e(1), be carried out at that office.’

In the cases referred to in the first and second subpar-
agraph,
the original of Copy 3 shall be annotated
accordingly.

54. The following Articles 793a, 793b and 793c are inserted:

‘Article 793a

1.
The customs office of exit shall carry out appropriate
risk-based controls prior to the exit of the goods from the
customs territory of the Community, primarily to ensure
that the goods presented correspond to those declared. The
customs office of exit shall supervise the physical exit of
the goods.

Where the export declaration has been lodged at an office
other than the customs office of exit, and the particulars
have been transmitted in accordance with Article 182b(2)
of the Code, the customs office of exit may take account of
the results of any control carried out by that other office.

2. Where the declarant enters “RET-EXP” in Box 44, or
the code 30400, or otherwise indicates his wish to have
Copy 3 returned to him, the customs office of exit shall
certify the physical exit of
the goods by means of an
endorsement on the back of that copy.

It shall give that copy to the person who presented it or to
an intermediary specified in it and established in the district
of the customs office of exit, for the purposes of returning
it to the declarant.

The endorsement shall take the form of a stamp showing
the name of the customs office of exit and the date of exit
of the goods.

4. When the entire export operation is carried out on
the territory of one Member State, that Member State may
provide for the non-endorsement of Copy 3. In this case
the Copy 3 shall not be returned to the declarant.

5. Where the customs office of exit establishes that
goods are missing,
the
export declaration presented and inform the customs
office of export.

it shall annotate the copy of

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 to these
goods until the export formalities have been completed,
and shall also inform the customs office of export.

endorse Copy 3 of

6.
In the cases referred to in point (b) of the second
subparagraph of Article 793(2), the customs office of exit
shall
export declaration in
accordance with Article 793a(2) after making the endor-
sement “Export” on the transport document and affixing its
stamp. Reference shall be made to the transport document
on Copy 3 of the export declaration and vice versa.

the

in the case of regular shipping lines or direct
Where,
transport or flights to destinations outside the customs
territory of
the operators are able to
guarantee the regularity of the operations, the endorsement
“Export” and the affixing of the stamp to the transport
document shall not be required.

the Community,

19.12.2006

EN

Official Journal of the European Union

L 360/91

Article 793b

1.
In the case of goods brought out of the customs
territory of the Community or sent to a customs office
of exit under a transit procedure, the office of departure
shall endorse Copy 3 in accordance with Article 793a(2)
and return it to the person referred to in that Article.

trative accompanying document in accordance with Article
19(4) of Council Directive 92/12/EEC.

In cases provided for in Article 793a(5), the customs office
of exit shall annotate the administrative accompanying
document accordingly.’

Where an accompanying document is required, it shall also
be endorsed with the word “Export”. Reference shall be
made to the accompanying document on Copy 3 of the
export declaration and vice versa.

55. Article 795 is replaced by the following:

The first and second subparagraphs of this Article shall not
apply where presentation of the goods at the office of
departure as referred to in Article 419(4) and (7) and
Article 434(6) and (9) is dispensed with.

2.
The endorsement and return of the Copy 3 referred
to in the first subparagraph of paragraph 1 of this Article
shall also apply to goods released for export which are not
placed under a transit procedure but are sent to a customs
office of
transit
declaration provided for by Article 445 or Article 448
and identified in accordance with Article 445(3)(e) or
Article 448(3)(e).

single manifest

included in a

exit

The customs office of exit shall control the physical

3.
exit of the goods.

Article 793c

duty

under

excise

goods

1. Where
suspension
arrangements are brought out of the customs territory of
the Community under cover of the administrative accom-
panying document provided for by Regulation (EEC) No
2719/92, the customs office of export shall endorse Copy
3 of
the export declaration in accordance with Article
793a(2) and return it to the declarant after making the
endorsement “Export” and affixing the stamp referred to
in that Article on all copies of the administrative accom-
panying document.

shall be made

Reference
ac-
companying document on Copy 3 of the export declaration
and vice versa.

administrative

to the

‘Article 795

1. Where goods have left the customs territory of the
Community without an export declaration, such declaration
the
shall be lodged retrospectively by the exporter at
customs office competent for the place where he is estab-
lished.

Article 790 shall apply.

Acceptance of this declaration by the customs authorities
shall be subject to provision by the exporter of one of the
following:

(a) reference to the exit summary declaration;

(b) sufficient evidence concerning the nature and quantity
of the goods, and the circumstances under which they
left the customs territory of the Community.

That office shall also, if the declarant so requests, provide
the exit certification referred to in Article 793a(2) or in
Article 796e(1).

2.
Retrospective acceptance of the export declaration by
the customs authorities shall not preclude the application
of either of the following:

(a) penalties under national legislation;

(b) the consequences of measures under the common agri-

cultural or commercial policy.’

2.
The customs office of exit shall supervise the physical
exit of the goods and send back the copy of the adminis-

56. Article 796 is deleted.

L 360/92

EN

Official Journal of the European Union

19.12.2006

57. In Part II, Title IV, the following Chapter 3 is inserted:

Article 796d

‘CHAPTER 3

Exchange of export data between customs authorities
using information technology and computer networks

Article 796a

1.
The customs office of export shall authorise release of
the goods by issuing the export accompanying document
to the declarant. The export accompanying document shall
correspond to the specimen and notes in Annex 45c.

The customs office of exit shall satisfy itself that the

1.
goods presented correspond to those declared.

Any examination of the goods shall be carried out by the
customs office of exit using the “Anticipated export record”
message received from the customs office of export as a
basis for such examination.

The customs office of exit shall supervise the physical exit
of the goods from the customs territory of the Community.

2. Where an export consignment consists of more than
the export accompanying document shall be
one item,
items corresponding to the
supplemented by a list of
specimen and notes in Annex 45d.
form an
It shall
integral part of the export accompanying document.

The customs office of exit shall

forward the “Exit
2.
results” message to the customs office of export at the
latest on the working day following the day the goods
leave the customs territory of the Community.
In cases
justified by special circumstances the customs office of
exit may forward that message at a later date.

authorised,

3. Where
the
document may be printed out
system of the declarant.

export
accompanying
from the computerised

Article 796b

1.
On release of the goods, the customs office of export
shall transmit particulars of the export movement to the
declared customs office of exit using the “Anticipated
export record” message. This message shall be based on
data derived from the export declaration and supplemented
as appropriate by the customs authorities.

2. Where goods are to be moved to more than one
office of exit as more than one consignment, each indi-
vidual consignment shall be covered by an individual
“Anticipated export
record” message and an individual
export accompanying document.

Article 796c

The customs authorities may require notification of the
arrival of the goods at the customs office of exit to be
communicated to them electronically. In this case it shall
not be necessary for the export accompanying document
be physically presented to the customs authorities but shall
be retained by the declarant.

Such notification shall contain the movement reference
number referred to in Annex 45c.

In the case of split exportation, where goods covered
3.
by one “Anticipated export record” message are moved to a
customs office of exit as one consignment but subsequently
exit the customs territory of the Community from that
office of exit as more than one consignment, the customs
office of exit shall control the physical exit of the goods
and send the “Exit results” message only when all of the
goods have left the customs territory of the Community.

In exceptional circumstances, where goods covered by one
“Anticipated export
record” message are moved to a
customs office of exit as one consignment but subsequently
exit the customs territory of the Community as more than
one consignment and through more than one customs
office of exit,
the customs office of exit where the
consignment was first presented shall, upon receiving a
duly substantiated request, certify a copy of the export
accompanying document for each part of the goods.

This certification shall only be granted by the customs
ac-
authorities
companying document corresponds to the data in the
“Anticipated export record” message.

contained in the

the data

export

if

The relevant copy of the export accompanying document
and the goods shall be presented together to the customs
office of exit concerned. Each customs office of exit shall
endorse the copy of the export accompanying document
with the particulars referred to in Article 793a(2) and
return it
the
customs office of
consignment was first presented. This office shall send
the “Exit results” message only when all of
the goods
have left the customs territory of the Community.

exit where

to the

19.12.2006

EN

Official Journal of the European Union

L 360/93

Article 796e

Upon receipt of the “Exit results” message referred to
1.
in Article 796d(2), the customs office of export shall certify
the physical exit of the goods for the declarant, by use of
the “Export notification” message or in the form specified
by that office for that purpose.

2. Where the customs office of export is informed by
the exporter or the declarant,
in accordance with Article
792a, that goods released for export have not left and are
not to leave the customs territory of the Community, or
to Article
the declaration is to be invalidated pursuant
792b(2), the customs office of export shall
immediately
invalidate the export declaration and inform the declared
customs office of exit of the invalidation, by use of the
“Export cancellation notification” message.’

58. In Part II, Title IV, the heading of Chapter 2 is replaced by

the following:

‘CHAPTER 4

Temporary exportation using an ATA carnet’

59. In Article 806, the following point (h) is added:

2. Where an ATA carnet is issued for re-exportation of
goods
customs
declaration may be lodged at a customs office other than
that referred to in Article 161(5) of the Code.’

importation,

temporary

under

the

63. The following Article 841a is inserted:

‘Article 841a

re-exportation is not

Where
customs
declaration, an exit summary declaration shall be lodged
in accordance with Articles 842a to 842e.

subject

to a

Provided that an entry summary declaration is lodged at the
time when the goods are brought into the customs territory
of the Community, an exit summary declaration shall not
be required for re-exportation of non-Community goods in
one of the following cases:

(a)

the goods are not unloaded from the means of
transport which carried them into the
customs
territory of the Community;

(b) the goods are transhipped at the place where they are
unloaded from the means of transport which carried
them into the customs territory of the Community.

‘(h) any additional particulars required for an exit summary
in Annex 30A, when required

declaration, set out
under Article 182c of the Code.’

The short term storage of goods in connection with such
transhipment shall be considered to be an integral part of
the transhipment. The control measures shall take account
of the special nature of the situation.’

60. Articles 811 and 814 are deleted.

64. The following heading is inserted before Article 842:

61. In Part II, Title V, Chapter 2, the following heading is

inserted before Article 841:

‘S e c t i o n 2

Destruction and abandonment’

‘S e c t i o n 1

Re-exportation’

62. Article 841 is replaced by the following:

‘Article 841

re-exportation is

1. Where
customs
declaration Articles 787 to 796e shall apply mutatis
mutandis, without prejudice to particular provisions which
may apply when the customs procedure with economic
impact preceding re-exportation of the goods is discharged.

subject

to a

65. In Part II, Title VI, the following Chapter 1 is inserted:

‘CHAPTER 1

Exit summary declaration

Article 842a

Where goods to be brought out of the customs territory of
the Community are not covered by a customs declaration, a
summary declaration, hereinafter referred to as “an exit
summary declaration”, shall be lodged at
the customs
office of exit, as defined in Article 793(2) of this Regu-
lation, in accordance with Article 182c of the Code.

L 360/94

EN

Official Journal of the European Union

19.12.2006

An exit summary declaration shall not be required in the
following cases:

shall be ac-
Such paper-based summary declarations
companied, where necessary, by loading lists or other
commercial documents, and shall contain the information
required for summary declarations in Annex 30A.

(a)

the cases listed in Article 592a(a) to (j);

(b) where Community goods are loaded in the customs
territory of the Community for discharge at another
port or airport
the
Community and are carried on a vessel or aircraft
moving between those ports or airports without
calling at any port or airport outside the customs
territory of the Community;

territory of

customs

in the

(c) goods

entitled to relief pursuant

to the Vienna
Convention on diplomatic relations of 18 April 1961,
the Vienna Convention on consular relations of 24
April 1963 or other consular conventions, or
the
New York Convention of 16 December 1969 on
special missions.

Article 842b

1.
The exit summary declaration shall be made using a
data processing technique. It shall contain the particulars
for such declaration set out in Annex 30A and shall be
completed in accordance with the explanatory note in that
Annex.

The exit summary declaration shall be authenticated by the
person making it.

4.
The customs authorities shall establish, in agreement
with each other, the procedure to be followed in the cases
referred to in point
subparagraph of
paragraph 3.

the first

(a) of

The use of a paper-based exit summary declaration
subparagraph of
the

5.
referred to in point
paragraph 3 shall be subject
customs authorities.

to the approval of

the first

(b) of

The paper-based exit summary declaration shall be signed
by the person making it.

Article 842c

inter-modal

In the case of

transportation, where
1.
goods are transferred from one means of
to
another for transport out of the customs territory of the
Community, the time limit for lodging the exit summary
declaration shall correspond to the time limit applicable to
the means of transport leaving the customs territory of the
Community, as specified in Article 842d(1).

transport

2.
Exit summary declarations which comply with the
conditions set out in paragraph 1 shall be registered by
the customs authorities immediately upon their receipt.

In the case of combined transportation, where the
2.
active means of transport crossing the border is only trans-
porting another active means of transport, the obligation to
lodge the exit summary declaration shall
lie with the
operator of that other means of transport.

Article 199(1) shall apply mutatis mutandis.

The time limit for lodging the declaration shall correspond
to the time limit applicable to the active means of transport
crossing the border, as specified in Article 842d(1).

3.
The customs authorities shall allow the lodging of a
paper-based exit summary declaration only in one of the
following circumstances:

Article 842d

(a)

the customs authorities’ computerised system is not
functioning;

1.
The exit summary declaration shall be lodged at the
office of exit by the relevant time limit specified in Article
592b(1).

(b) the electronic application of the person lodging the exit

summary declaration is not functioning.

Article 592b(2) and (3) shall apply mutatis mutandis.

19.12.2006

EN

Official Journal of the European Union

L 360/95

The competent customs office shall, upon lodgement
2.
of the exit summary declaration, carry out appropriate risk
based controls, primarily for safety and security purposes,
prior to release of the goods for exit from the Community,
within a period corresponding to that between the deadline
for lodgement of the declaration laid down in Article 592b
for
traffic and the loading or
the particular
departure of the goods.

type of

Where goods covered by one of the exemptions laid down
in Article 592a(a) to (i) from the requirement for an exit
the customs
summary declaration are brought out of
territory of the Community, risk analysis shall be carried
out upon presentation of the goods, on the basis of the
documentation or other information covering the goods.

Community and third countries require the exchange of
customs declaration data by deadlines different
from
those referred to in that Article.

The time limit shall not,

in any event, be reduced
2.
below the period required for completion of
the risk
analysis before the goods leave the customs territory of
the Community.’

66. The following heading is inserted before Article 843:

Goods may be released for exit as soon as the risk analysis
has been carried out.

‘CHAPTER 2

Temporary export’

3. Where it is found that goods intended to be brought
out of the customs territory of the Community and for
which an exit summary declaration is required are not
covered by such a declaration, the person who brings the
goods, or who assumes responsibility for the carriage of the
goods, out of the customs territory of the Community shall
lodge an exit summary declaration immediately.

If the person lodges an exit summary declaration after the
deadlines specified in Articles 592b and 592c, this shall not
preclude application of penalties laid down in the national
legislation.

the goods for exit,

shall notify the person who lodged the

4. Where, on the basis of the checks which they have
carried out, the customs authorities are unable to grant
the competent customs
release of
office
exit
the person
summary declaration and, where different,
responsible for
the
customs territory of the Community, that the goods are
not to be released.

the goods out of

the carriage of

67. In Article 843(1), the word ‘Title’ is replaced by the word

‘chapter’.

68. The following Article 865a is inserted:

‘Article 865a

Where the entry summary declaration has been amended
and the behaviour of
the person concerned does not
suggest any fraudulent dealing, no customs debt shall be
incurred on the basis of Article 202 of the Code as a result
of the unlawful introduction of the goods which, prior to
the declaration, were not correctly
the amendment of
declared.’

69. In Article 915, the third subparagraph is deleted.

70. Annex 1C as set out in Annex I to this Regulation is

inserted.

Such notification shall be given within a reasonable time
after risk analysis has been finalised for these goods.

71. Annex 1D as set out in Annex II to this Regulation is

inserted.

Article 842e

1.
apply where

The deadlines referred to in Article 842d(1) shall not
the

international

agreements

between

72. Annex 30A as set out in Annex III to this Regulation is

inserted.

L 360/96

EN

Official Journal of the European Union

19.12.2006

73. Annex 45c as set out in Annex IV of this Regulation is

Article 3

inserted.

74. Annex 45d as set out in Annex V of this Regulation is

inserted.

Article 2

the period for

During a transitional period of 24 months starting from 1
January 2008,
issuing the AEO certificate
referred to in the first sentence of Article 14o(2) shall be
extended to 300 calendar days, the period for communication
of the application referred to in Article 14l(1) shall be extended
to 10 working days, the period for information referred to in
Article 14l(2) shall be extended to 70 calendar days, and the
period for consultation referred to in Article 14m(1) shall be
extended to 120 calendar days.

This Regulation shall enter into force on the seventh day
Journal of the

1.
following that of its publication in the Official
European Union.

2.
Point (3), except insofar as it relates to paragraphs 2 and 3
of Article 14b, and points (23), (25), (28), (41), (44), (45), (70)
and (71) of Article 1 shall apply from 1 January 2008.

Point (3), insofar as it relates to paragraphs 2 and 3 of
3.
Article 14b, and points (4) to (16), (18), (19), (21), (22), (24),
(26), (27), (29), (30), (32), (33), (36), (39), (46) to (49), (55),
(59), (60), (63), (65) to (68), (72) of Article 1 shall apply from
1 July 2009.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 18 December 2006.

For the Commission

László KOVÁCS
Member of the Commission

19.12.2006

EN

Official Journal of the European Union

L 360/97

ANNEX I

‘ANNEX 1C

L 360/98

EN

Official Journal of the European Union

19.12.2006

19.12.2006

EN

Official Journal of the European Union

L 360/99

Explanatory notes:

1.

2.

3.

4.

5.

6.

7.

Applicant:

Enter the full name of the applicant economic operator.

Legal status:

Enter the legal status as mentioned in the document of establishment.

Date of establishment:

Enter — with numbers — the day, month and year of establishment.

Address of establishment:

Enter the full address of the place where your entity was established, including the country.

Location of main place of business:

Enter the full address of the place of your business where the main activities are carried out.

Contact person:

Indicate the full name, phone and fax numbers, and e-mail address of the contact person designated by
you within your company to be contacted by the customs authorities when examining the application.

Correspondence address:

Fill in only in case it differs from your address of establishment.

8, 9 and 10.

VAT, Trader Identification and Legal registration numbers:

Enter the required numbers.

The Trader Identification Number(s)
authority(ies).

is(are) the identification number(s) registered by the customs

The Legal registration number is the registration number given by the company registration office.

If these numbers are the same, enter only the VAT ID number.

If the applicant has no Trader Identification Number because e.g. in the applicant's Member State this
number does not exist, leave the box blank.

11.

12.

13.

14.

15.

Requested type of certificate:

Make a cross in the relevant box.

Economic sector of activity:

Describe your activity.

Member States, where customs related activities are carried out:

Enter the relevant ISO alpha-2 country code(s).

Border crossing information:

Indicate the names of customs offices regularly used for border crossing.

Simplifications or facilitations already granted, certificates mentioned in Article 14k(4):

indicate the type of simplification, the relevant customs
In case of simplifications already granted,
procedure, and the authorisation number. The relevant customs procedure shall be entered in the
form of the codes used in the second or third subdivision of Box 1 of the single administrative
document.

In case of facilitations already granted, indicate the number of the certificate.

L 360/100

EN

Official Journal of the European Union

19.12.2006

In case the applicant is the holder of one or more certificates mentioned in Article 14k(4), indicate the
type and the number of the certificate(s).

16, 17 and 18. Offices for documentations/main accounts:

Enter the full addresses of the relevant offices. If the offices have the same address, fill in only Box 16.

19.

Name, date and signature of the applicant:

Signature: the signatory should add his capacity. The signatory should always be the person who
represents the applicant as a whole.

Name: name of the applicant and the stamp of the applicant.

Number of annexes: the applicant shall give the following general information:

1. Overview of the principal owners/shareholders, stating names and addresses and their proportional
interests. Overview of the members of the board of directors. Are owners known by the customs
authorities for previous non-compliant behaviour?

2. The person responsible in the applicant's administration for customs matters.

3. Description of the economic activities of the applicant.

4. Specification of the location details of the various sites of the applicant and brief description of the
activities in each site. Specification of whether the applicant and each site acts within the supply
chain in its own name and its own behalf, or acts in its own name and on behalf of another
person, or acts in name of and on behalf of another person.

5. Specification of whether the goods are bought from and/or supplied to companies which are

affiliated with the applicant.

6. Description of the internal structure of the organisation of the applicant. Please attach, if it exists,

documentation on the functions/competencies for each department and/or function.

7. The number of the employees in total and for each division.

8. The names of the key office-holders (managing directors, divisional heads, accounting managers,
the adopted routines in situations when the

head of customs division etc.). Description of
competent employee is not present, temporarily or permanently.

9. The names and the position within the organisation of the applicant who have specific customs
expertise. Assessment of the level of knowledge of these persons in regards of the use of IT
technology in customs and commercial processes and general commercial matters.

10. Agreement or disagreement with the publication of the information in the AEO certificate in the

list of authorised economic operators referred to in Article 14x(4).’

19.12.2006

EN

Official Journal of the European Union

L 360/101

ANNEX II

‘ANNEX 1D

L 360/102

EN

Official Journal of the European Union

19.12.2006

Explanatory notes:

Certificate number

The certificate number shall always begin with the ISO alpha-2 country code of the issuing Member State, followed by
one of the following letters:

AEOC for AEO certificate — Customs simplifications

AEOS for AEO certificate — Security and safety

AEOF for AEO certificate — Customs simplifications/security and safety

The letters as described above should be followed by the national authorisation number.

1. Holder of the AEO certificate

The full name of the Holder shall be mentioned, as indicated in Box 1 of the Application form in Annex 1C, as well as
the VAT ID number(s) as indicated in Box 8 of the Application form, if relevant the Trader Identification Number(s) as
indicated in Box 9 of the Application form, and the Legal registration number as indicated in Box 10 of the
Application form.

2. Issuing authority

Signature, the name of the Member State's customs administration and the stamp.

The name of the Member State’s customs administration can be mentioned on a regional
administration organisational structure requires it.

level,

if the customs

Reference to the type of the certificate

Make a cross in the relevant box.

3. Date from which the certificate is effective

Indicate the day, the month and the year, in accordance with Article 14q(1).’

19.12.2006

EN

Official Journal of the European Union

L 360/103

ANNEX III

‘ANNEX 30A

1.

Introductory notes to the tables

Note 1. Generalities

1.1. The summary declaration that must be lodged for goods entering or leaving the customs territory of the
Community contains the information detailed in Tables 1 to 5 for each of the situations or modes of transport
concerned.

1.2. Tables 1 to 6 include all data elements necessary for the procedures and declarations concerned. They provide

comprehensive views of the requirements necessary for the various procedures and declarations.

1.3. The headings of the columns are self-explanatory and refer to these procedures and declarations. In case of

temporary storage, data in the column “Entry summary declaration” of Table 1 shall be used.

1.4. An “X” in a given cell of the tables indicates that the data element concerned is requested for the procedure or
declaration described in the title of the relevant column at the declaration item of goods level. An “Y” in a given
cell of the tables indicates that the data element concerned is requested for the procedure or declaration
described in the title of the relevant column at declaration header level. A “Z” in a given cell of the tables
indicates that the data element concerned is requested for the procedure or declaration described in the title of
the relevant column at the conveyance report level. Any combination of these symbols “X”, “Y” and “Z” means
that the data element concerned can be requested for the procedure or declaration described in the title of the
relevant column at any of the levels concerned.

1.5. The use within this annex of the words entry and exit summary declarations refer respectively to the summary

declarations provided for under Articles 36a(1) and 182a(1) of the Code.

1.6. The descriptions and notes contained in Section 4 in respect of entry and exit summary declarations and of

simplified procedures apply to the data elements referred to in Tables 1 to 6.

Note 2. Customs declaration used as an entry summary declaration

2.1. Where a customs declaration, as referred to in Article 62(1) of the Code, is used as a summary declaration, in
accordance with Article 36c(1) of the Code, that declaration must, in addition to the particulars required for the
specific procedure under Annex 37 or Annex 37A, include the particulars set out in column “Entry summary
declaration” of Tables 1 to 4.

Where a customs declaration, as referred to in Article 76(1) of the Code, is used as a summary declaration, in
accordance with Article 36c(1) of the Code, that declaration must, in addition to the particulars required for the
specific procedure in Table 6, include the particulars set out in column “Entry summary declaration” of Tables 1
to 4.

2.2. When Article 14b(3) applies and where a customs declaration, as referred to in Article 62(1) of the Code, is
used as a summary declaration,
in
addition to the particulars required for the specific procedure under Annex 37 or Annex 37A, include the
particulars set out in column “AEO Entry summary declaration” of Table 5.

in accordance with Article 36c(1) of the Code, that declaration must,

When Article 14b(3) applies and where a customs declaration, as referred to in Article 76(1) of the Code, is
used as a summary declaration,
in
addition to the particulars required for the specific procedure in Table 6, include the particulars set out in
column “AEO Entry summary declaration” of Table 5.

in accordance with Article 36c(1) of the Code, that declaration must,

L 360/104

EN

Official Journal of the European Union

19.12.2006

Note 3. Customs declaration at export

3.1. Where a customs declaration, as referred to in Article 62(1) of the Code, is required, in accordance with Article
182b of the Code, that declaration must, in addition to the particulars required for the specific procedure under
Annex 37 or Annex 37A, include the particulars set out in column “Exit summary declaration” of Tables 1
and 2.

Where a customs declaration, as referred to in Article 76(1) of the Code, is required, in accordance with Article
182b of the Code, that declaration must, in addition to the particulars required for the specific procedure in
Table 6, include the particulars set out in column “Exit summary declaration” of Tables 1 and 2.

3.2. When Article 14b(3) applies and where a customs declaration, as referred to in Article 62(1) of the Code, is
required, in accordance with Article 182b of the Code, that declaration must, in addition to the particulars
required for the specific procedure under Annex 37 or Annex 37A, include the particulars set out in column
“AEO Exit summary declaration” of Table 5.

When Article 14b (3) applies and where a customs declaration, as referred to in Article 76(1) of the Code, is
required, in accordance with Article 182b of the Code, that declaration must, in addition to the particulars
required for the specific procedure in Table 6, include the particulars set out in column “AEO Exit summary
declaration” of Table 5.

Note 4. Other specific circumstances in respect of exit and entry summary declarations and particular types of goods traffic. Note

to Tables 2 to 4

4.1. The columns “Exit summary declaration — postal and express consignments” and “Entry summary declaration
— postal and express consignments” of Table 2 cover the required data which may be provided electronically to
Customs authorities for risk-analysis purposes prior to departure or arrival of postal and express consignments.

4.2. For the purpose of this annex, a postal consignment means an individual item of a maximum weight of 50 kg,
conveyed via the postal system in accordance with the rules of the Universal Postal Union Convention, when
the goods are carried by or on behalf of holders of rights and obligations under such rules.

4.3. For the purpose of this annex, an express consignment means an individual item carried via an integrated
service of expedited/time-definite collection, transport, customs clearance and delivery of parcels whilst tracking
the location of, and maintaining control over such items throughout the supply of the service.

4.4. The column “Exit — ship and aircraft supplies” of Table 2 covers the data requirements in respect of exit

summary declarations for ship and aircraft supplies.

4.5. Tables 3 and 4 contain the information necessary for entry summary declarations in the context of road and

rail modes of transport.

4.6. Table 3 for road mode of transport applies also in case of multimodal transport, unless otherwise provided in

Section 4.

Note 5. Simplified procedures

5.1. The declarations for simplified procedures referred to in Articles 254, 260, 266, 268, 275, 280, 282, 285,

285a, 288 and 289 contain the information detailed in Table 6.

5.2. The reduced format for certain data elements provided for simplified procedures does not limit or influence the
requirements set out in Annexes 37 and 38, notably in respect of the information to be provided in supple-
mentary declarations.

19.12.2006

EN

Official Journal of the European Union

L 360/105

2. Requirements for entry and exit summary declarations

2.1. Situation for air, sea, inland waterways and other modes of transport or situations not referred to under Tables 2 to 4 —

Table 1

Name

Exit summary declaration

Entry summary declaration

(See note 3.1)

(See note 2.1)

Number of items

Unique consignment reference number

Transport document number

Consignor

Person lodging the summary declaration

Consignee

Carrier

Notify party

Identity and nationality of active means of transport crossing
the border

Conveyance reference number

First place of arrival code

Date and time of arrival at first place of arrival in Customs
territory

Country(ies) of routing codes

Customs office of exit

Location of goods

Place of loading

Place of unloading code

Goods description

Type of packages (code)

Number of packages

Shipping marks

Equipment identification number, if containerised

Goods item number

Commodity code

Gross mass (kg)

UN Dangerous Goods code

Seal number

Transport charges method of payment code

Declaration date

Signature/Authentication

Other specific circumstance indicator

Y

X/Y

X/Y

X/Y

Y

X/Y

Y

Y

Y

X

X

X

X/Y

X/Y

X

X

X/Y

X

X/Y

X/Y

Y

Y

Y

Y

X/Y

X/Y

X/Y

Y

X/Y

Z

X/Y

Z

Z

Z

Z

Y

X/Y

X/Y

X

X

X

X/Y

X/Y

X

X

X/Y

X

X/Y

X/Y

Y

Y

Y

L 360/106

EN

Official Journal of the European Union

19.12.2006

2.2. Postal and express consignments, ship and aircraft supplies — Table 2

Name

Unique consignment reference number

Transport document number

Consignor

Person lodging the summary declaration

Consignee

Carrier

Country(ies) of routing codes

Customs office of exit

Location of goods

Place of loading

Place of unloading code

Goods description

Equipment identification number, if containerised

Goods item number

Commodity code

Gross mass (kg)

UN Dangerous Goods Code

Transport charges method of payment code

Declaration date

Signature/Authentication

Other specific circumstance indicator

Exit summary
declaration —
postal and express
consignments

(See notes 3.1
and 4.1 to 4.3)

Exit summary
declaration — ship
and aircraft supplies

(See notes 3.1
and 4.4)

Entry summary
declaration —
postal and express
consignments

(See notes 2.1
and 4.1 to 4.3)

X/Y

X/Y

X/Y

Y

X/Y

Y

Y

X

X/Y

X

X

X/Y

X/Y

Y

Y

Y

X/Y

Y

X/Y

Y

Y

Y

X

X

X

X/Y

X

X/Y

Y

Y

Y

X/Y

Y

X/Y

Z

Y

Y

X/Y

X

X

X

X/Y

X

X/Y

Y

Y

Y

19.12.2006

EN

Official Journal of the European Union

L 360/107

2.3. Road mode of transport — Entry summary declaration information — Table 3

Name

Road — Entry summary
declaration

(See note 2.1)

Number of items

Unique consignment reference number

Transport document number

Consignor

Person lodging the summary declaration

Consignee

Carrier

Identity and nationality of active means of transport crossing the border

First place of arrival code

Date and time of arrival at first place of arrival in Customs territory

Countries of routing codes

Place of loading

Place of unloading code

Goods description

Type of packages code

Number of packages

Equipment identification number if containerised

Goods item number

Commodity code

Gross mass (kg)

Transport charges method of payment code

UN Dangerous Goods Code

Seal number

Declaration date

Signature/Authentication

Other specific circumstance indicator

Y

X/Y

X/Y

X/Y

Y

X/Y

Z

Z

Z

Z

Y

X/Y

X/Y

X

X

X

X/Y

X

X

X/Y

X/Y

X

X/Y

Y

Y

Y

L 360/108

EN

Official Journal of the European Union

19.12.2006

2.4. Rail mode of transport — Entry summary declaration information — Table 4

Name

Number of items

Unique consignment reference number

Transport document number

Consignor

Person lodging the entry summary declaration

Consignee

Carrier

Identity and nationality of active means of transport crossing the border

Conveyance reference number

First place of arrival code

Date and time of arrival at first place of arrival in Customs territory

Countries of routing codes

Place of loading

Place of unloading code

Goods description

Type of packages code

Number of packages

Equipment identification number, if containerised

Goods item number

Commodity code

Gross mass (kg)

Transport charges method of payment code

UN Dangerous Goods Code

Seal number

Declaration date

Signature/Authentication

Other specific circumstance indicator

Rail — Entry summary
declaration

(See note 2.1)

Y

X/Y

X/Y

X/Y

Y

X/Y

Z

Z

Z

Z

Z

Y

X/Y

X/Y

X

X

X

X/Y

X

X

X/Y

X/Y

X

X/Y

Y

Y

Y

19.12.2006

EN

Official Journal of the European Union

L 360/109

2.5. Authorised economic operators — reduced data requirements for exit and entry summary declarations — Table 5

Name

Exit summary declaration

Entry summary declaration

(See note 3.2)

(See note 2.2)

Unique consignment reference number

Transport document number

Consignor

Person lodging the summary declaration

Consignee

Carrier

Notify party

Identity and nationality of active means of transport crossing
the border

Conveyance reference number

First place of arrival code

Date and time of arrival at first place of arrival in Customs
territory

Country(ies) of routing codes

Customs office of exit

Place of loading

Goods description

Number of packages

Equipment identification number, if containerised

Commodity code

Declaration date

Signature/Authentication

Other specific circumstance indicator

X/Y

X/Y

X/Y

Y

X/Y

Y

Y

X

X

X/Y

X

Y

Y

Y

X/Y

X/Y

X/Y

Y

X/Y

Z

X/Y

Z

Z

Z

Z

Y

X/Y

X

X

X/Y

X

Y

Y

Y

L 360/110

EN

Official Journal of the European Union

19.12.2006

3. Requirements for simplified procedures — Table 6

Name

Declaration

Number of items

Unique consignment reference number

Transport document number

Consignor/exporter

Consignee

Declarant/representative

Declarant/representative status code

Currency code

Customs office of exit

Customs office for supplementary declaration

Goods description

Type of packages (code)

Number of packages

Shipping marks

Equipment identification number, if containerised

Goods item number

Commodity code

Gross mass (kg)

Procedure

Net mass (kg)

Item amount

Reference number for simplified procedures

Number of the authorisation

Additional information

Declaration date

Signature/Authentication

t
r
o
p
x
e

n
o
i
t
a
r
a
l
c
e
d

d
e
i
f
i
l

p
m
i
S

)

.

1
3

e
t
o
n

e
e
S
(

Y

Y

X

X/Y

X/Y

t
r
o
p
x
e

n
o
i
t
a
r
a
l
c
e
d

e
t
e
l
p
m
o
c
n
I

)

.

1
3

e
t
o
n

e
e
S
(

Y

Y

X

X/Y

X/Y

t
r
o
p
m

i

n
o
i
t
a
r
a
l
c
e
d

d
e
i
f
i
l

p
m
i
S

)

.

1
2

e
t
o
n

e
e
S
(

Y

Y

X

t
r
o
p
m

i

n
o
i
t
a
r
a
l
c
e
d

e
t
e
l
p
m
o
c
n
I

)

.

1
2

e
t
o
n

e
e
S
(

Y

Y

X

t
r
o
p
m

i

e
c
n
a
r
a
e
l
c

l
a
c
o
L

)

.

1
2

e
t
o
n

e
e
S
(

X

X/Y

X/Y

X/Y

X/Y

X/Y

X/Y

Y

Y

Y

X

X

X

Y

Y

Y

Y

X

X

X

Y

Y

X

X

X

X

Y

Y

X

X

X

X

Y

Y

X

X

X

X

t
r
o
p
x
e

e
c
n
a
r
a
e
l
c

l
a
c
o
L

)

1
3

.

e
t
o
n

e
e
S
(

X

X/Y

X/Y

Y

Y

Y

X

X

X

X/Y

X/Y

X/Y

X/Y

X/Y

X/Y

X/Y

X/Y

X/Y

X

X

X

X

X

Y

Y

X

X

X

X

Y

Y

X

X

X

X

X

Y

Y

X

X

X

X

X

X

X

X

Y

Y

X

X

X

X

X

X

X

X

Y

Y

X

X

X

X

X

X

X

Y

Y

19.12.2006

EN

Official Journal of the European Union

L 360/111

4. Data elements explanatory notes.

Declaration

Enter the codes provided for in Annex 38 for SAD Box 1, 1st and 2nd subdivisions.

Number of items (1)

Total number of items declared in the declaration or in the summary declaration.

[Ref.: SAD Box 5]

Unique consignment reference number

Unique number assigned to goods, for entry, import, exit and export. WCO (ISO15459) codes or equivalent shall be
used.

Summary declarations:

it is an alternative to the transport document number when the latter is not available.

Simplified procedures: the information can be provided where available.

This element provides a link to other useful sources of information.

[Ref.: SAD Box 7]

Transport document number

Reference of the transport document that covers the transport of goods into or out of the customs territory.

This includes the code for the type of transport document as provided for in Annex 38, followed by the identi-
fication number of the document concerned.

This element is an alternative to the unique consignment reference number [UCR] when the latter is not available. It
provides a link to other useful sources of information.)

Exit ship and aircraft supplies summary declarations:

invoice or loading list number.

Entry road mode of transport summary declarations: this information shall be provided to the extent available and
may include both references to TIR carnet and to CMR.

[Ref.: SAD Box 44]

Consignor (2)

Party consigning goods as stipulated in the transport contract by the party ordering transport.

Exit summary declarations: this element must be provided when different from the person lodging the summary
declaration.

Consignor/exporter (2)

Party who makes or on whose behalf the export declaration is made and who is the owner of the goods or has
similar right of disposal over them at the time when the declaration is accepted.

[Ref.: SAD Box 2]

(1) Automatically generated by computer systems.
(2) Coded version, where available.

L 360/112

EN

Official Journal of the European Union

19.12.2006

Person lodging the summary declaration (1)

Entry summary declarations: one of the persons mentioned in Article 36b(3) and (4) of the Code.

Exit summary declarations: party defined in Article 182d(3) of the Code. This information shall not be provided
where, in accordance with Article 182a(1) of the Code, the goods are covered by a customs declaration.

Note: This information is necessary to identify the person responsible for presenting the declaration.

Consignee (1)

Party to whom goods are actually consigned.

Entry summary declarations: this element must be provided when different from the person lodging the summary
declaration. Where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, the
consignee is unknown and his particulars shall be replaced by the following code 10600.

Legal basis

Annex 30A

Subject

Situations where negotiable bills of lading that are “to order blank
endorsed” are concerned, in the case of entry summary declarations,
where the consignee particulars are unknown.

Box

44

Code

10600

Exit summary declarations: In cases referred to in Article 789, this information shall be provided where available.

[Ref.: SAD Box 8]

Declarant/representative (1)

To be required if different from the consignor/exporter at export/the consignee at import.

[Ref.: SAD Box 14]

Declarant/representative status code

Code representing the declarant or the status of the representative. The codes to be used are those provided for in
Annex 38 for Box 14 of the SAD.

Carrier (1)

Party that transports the goods at entry into the customs territory. This information shall be provided where it is
different from the person lodging the summary declaration. This information does not need to be provided where it
can be deduced automatically and unambiguously from other data elements provided by the trader.

Notify party (1)

Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable.
Where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, in which case the
consignee is not mentioned and code 10600 is entered, the notify party shall always be provided.

Identity and nationality of active means of transport crossing the border

Identity and nationality of active means of transport crossing the border of the EU Customs territory. The definitions
provided for in Annex 37 for SAD Box 18 shall be used for identity. The codes provided for in Annex 38 for SAD
Box 21 shall be used for nationality.

Rail mode of transport: the wagon number shall be provided.

(1) Coded version, where available.

19.12.2006

EN

Official Journal of the European Union

L 360/113

Conveyance reference number (1)

Identification of the journey of the means of transport, for example voyage number, flight number, trip number, if
applicable.

Rail mode of transport:
multimodal transport, where applicable.

the train number shall be provided. This data element shall be provided in case of

First place of arrival code

Identification of the first arrival location in the Customs territory. This would be a port for sea, airport for air and
border post for land crossing.

The code shall adhere to the following pattern: UN/LOCODE (an..5) + national code (an..6).

Road and rail modes of transport: the code shall follow the pattern provided for customs offices in Annex 38.

Date and time of arrival at first place of arrival in Customs territory

Date and time/scheduled date and time of arrival of means of transport at (for air) first airport, (land) arrival at first
border post and (sea) arrival at first port, code. n12 (CCYYMMDDHHMM) shall be used. Local time of first place of
arrival shall be provided.

Country(ies) of routing codes

Identification in a chronological order of the countries through which goods are routed between the country of
original departure and final destination. This comprises the countries of original departure and of final destination of
the goods. Codes provided for in Annex 38 for SAD Box 2 shall be used. This information is to be provided to the
extent known.

Exit postal and express consignments summary declarations: only the country of final destination of the goods shall
be provided.

Entry postal and express consignments summary declarations: only the country of original departure of the goods
shall be provided.

Currency code

Code provided for in Annex 38 for SAD Box 22 for the currency in which the commercial invoice was drawn up.

This information is used in conjunction with “Item amount” where it is necessary for the calculation of import
duties.

Member States may waive this requirement for simplified declarations and local clearance procedures at import
where the conditions prescribed in the authorisations associated with these procedures allow them to defer the
collection of this data element in the supplementary declaration. [Ref.: SAD Boxes 22 and 44]

Customs office of exit

Code provided for in Annex 38 for SAD Box 29 for the customs office of exit, in accordance with Article 793(2).

Exit postal and express consignments summary declarations: this element does not need to be provided where it can
be deduced automatically and unambiguously from other data elements provided by the trader.

Customs office for supplementary declaration

Export incomplete declarations: this element may only be used in cases referred to under Article 281(3).

Location of goods (1)

Precise location where the goods may be examined.

[Ref.: SAD Box 30]

(1) Information to be produced where appropriate.

L 360/114

EN

Official Journal of the European Union

19.12.2006

Place of loading (1)

Name of a seaport, airport, freight terminal, rail station or other place at which goods are loaded onto the means of
transport being used for their carriage, including the country where it is located.

Entry postal and express consignments summary declarations: this element does not need to be provided where it
can be deduced automatically and unambiguously from other data elements provided by the trader.

Road and rail modes of transport: this can be the place where goods were taken over according to the transport
contract or the TIR customs office of departure.

Place of unloading (1)

Name of the seaport, airport, freight terminal, rail station or other place at which the goods are unloaded from the
means of transport having been used for their carriage, including the country where it is located.

Road and rail modes of transport: where the code is not available, the name of the place shall be provided, with the
maximum level of precision available.

Note: This element provides useful information for procedure management.

Goods description

Summary declarations:
it is a plain language description that is precise enough for Customs services to be able to
identify the goods. General terms (i.e. “consolidated”, “general cargo” or “parts”) cannot be accepted. A list of such
general terms will be published by the Commission. It is not necessary to provide this information where the
Commodity code is provided.

Simplified procedures:

it is a description for tariff purposes.

[Ref.: SAD Box 31]

Type of packages (code)

Code specifying the type of package as provided for in Annex 38 for SAD Box 31 (UN/ECE Recommendation 21
Annex VI)

Number of packages

Number of individual items packaged in such a way that they cannot be divided without first undoing the packing,
or number of pieces, if unpackaged. This information shall not be provided where goods are in bulk.

[Ref.: SAD Box 31]

Shipping marks

Free form description of the marks and numbers on transport units or packages.

This information shall only be provided for packaged goods where applicable. Where goods are containerised, the
container number can replace the shipping marks, which can however be provided by the trader where available. A
UCR or the references in the transport document that allows for the unambiguous identification of all packages in
the consignment may replace the shipping marks.

Note: This element helps to identify consignments.

[Ref.: SAD Box 31]

Equipment identification number, if containerised

Marks (letters and/or numbers) which identify the container.

[Ref.: SAD Box 31]

(1) Coded version, where available.

19.12.2006

EN

Official Journal of the European Union

L 360/115

Goods item number (1)

Number of the item in relation to the total number of items contained in the declaration or the summary
declaration.

To be used only where there is more than one item of goods.

Note: This element, which is automatically generated by computer systems, helps to identify the item of goods
concerned within the declaration.

[Ref.: SAD Box 32]

Commodity code

Code number corresponding to the item in question;

Entry summary declarations: first four digits of the CN code; It is not necessary to provide this information where
the goods description is provided.

Import simplified procedures: 10-digit TARIC code. Traders may supplement this information, where appropriate,
with additional TARIC codes. Member States may waive this requirement for simplified declarations and local
clearance procedures at
import where the conditions prescribed in the authorisations associated with these
procedures allow them to defer the collection of this data element in the supplementary declaration.

Exit summary declarations: first four digits of the CN code. It is not necessary to provide this information where the
goods description is provided.

Exit ship and aircraft supplies summary declarations: a specific simplified goods nomenclature will be published by
the Commission.

Export simplified procedures: 8-digit CN code. Traders may complement this information, where appropriate, with
additional TARIC codes. Member States may waive this requirement for simplified declarations and local clearance
procedures at export where the conditions prescribed in the authorisations associated with these procedures allow
them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Box 33]

Gross mass (kg)

Weight (mass) of goods including packaging but excluding the carrier's equipment for the declaration.

Where possible, the trader can provide that weight at declaration item level.

Import simplified procedures: this information shall be provided only where it is necessary for the calculation of
import duties.

Member States may waive this requirement for simplified declarations and local clearance procedure at import where
the conditions prescribed in the authorisations associated with these procedures allow them to defer the collection of
this data element in the supplementary declaration.

[Ref.: SAD Box 35]

Procedure

Procedure code as provided for in Annex 38 for SAD Box 37, 1st and 2nd subdivisions.

Member States may waive the obligation to provide the codes as defined in Annex 38 for Box 37, 2nd subdivision
of the SAD for simplified declarations and local clearance procedures at import and export where the conditions
prescribed in the authorisations associated with these procedures allow them to defer the collection of this data
element in the supplementary declaration.

(1) Automatically generated by computer systems.

L 360/116

EN

Official Journal of the European Union

19.12.2006

Net mass (kg)

Weight (mass) of the goods themselves without any packing.

Member States may waive this requirement for simplified declarations and local clearance procedures at import and
export where the conditions prescribed in the authorisations associated with these procedures allow them to defer
the collection of this data element in the supplementary declaration.

[Ref.: SAD Box 38]

Item amount

Price of the goods for the declaration item concerned. This information is used in conjunction with “Currency code”
where it is necessary for the calculation of import duties.

Member States may waive this requirement for simplified declarations and local clearance procedures at import
where the conditions prescribed in the authorisations associated with these procedures allow them to defer the
collection of this data element in the supplementary declaration.

[Ref.: SAD Box 42]

Reference number for simplified procedures

It is the reference number of entry into the records for the procedures described in Articles 266 and 285a. Member
States may waive this requirement where other satisfactory consignments tracing systems are in place.

Additional information

Enter code 10100 where Article 2 paragraph 1 of Regulation (EC) No 1147/2002 (1) applies (goods imported with
airworthiness certificates).

[Ref.: SAD Box 44]

Number of the authorisation

Number of the authorisation for simplified procedures. Member States may waive this requirement where they are
satisfied that their computer systems are able to derive this information without ambiguity from other elements of
the declaration, such as the trader identification.

UN Dangerous Goods code

The United Nations Dangerous Goods Identifier (UNDG) is the unique serial number (n4) assigned within the United
Nations to substances and articles contained in a list of the dangerous goods most commonly carried.

This element shall only be provided where it is relevant.

Seal number (2)

The identification numbers of the seals affixed to the transport equipment, where applicable.

Transport charges method of payment code

The following codes shall be used:

A

B

C

Payment in cash

Payment by credit card

Payment by cheque

D Other (e.g. direct debit to cash account)

H

Y

Z

Electronic credit transfer

Account holder with carrier

Not pre-paid

This information is to be provided only where available.

(1) OJ L 170, 29.6.2002 p. 8.
(2) Information to be produced where appropriate.

19.12.2006

EN

Official Journal of the European Union

L 360/117

Declaration date (1)

Date at which the respective declarations were issued and when appropriate, signed or otherwise authenticated.

For local clearance procedures pursuant to Articles 266 and 285a, this is the date of entry into the records.

[Ref.: SAD Box 54]

Signature/Authentication (1)

[Ref.: SAD Box 54]

Other specific circumstance indicator

Coded element that indicates the special circumstance the benefit of which is claimed by the trader concerned.

A

B

C

D

E

Postal and express consignments

Ship and aircraft supplies

Road mode of transport

Rail mode of transport

Authorised economic operators

This element needs to be provided only where the benefit of a special circumstance other than those referred to
under Table 1 is requested by the person lodging the summary declaration.

This element does not need to be provided where it can be deduced automatically and unambiguously from other
data elements provided by the trader.

(1) Automatically generated by computer systems.’

L 360/118

EN

Official Journal of the European Union

19.12.2006

ANNEX IV

‘ANNEX 45c

EXPORT ACCOMPANYING DOCUMENT

Chapter I

S p e c i m e n o f

t h e e x p o r t a c c o m p a n y i n g d o c u m e n t

19.12.2006

EN

Official Journal of the European Union

L 360/119

19.12.2006

EN

Official Journal of the European Union

L 360/121

Chapter II

E x p l a n a t o r y n o t e s a n d p a r t i c u l a r s ( d a t a )

f o r t h e e x p o r t a c c o m p a n y i n g d o c u m e n t

The export accompanying document shall be printed based on data derived from the export declaration, where the case
occurs amended by the declarant/representative and/or verified by the office of export, and completed with:

1. MRN (movement reference number)

The information is given alphanumerically with 18 digits on the following specimen:

Content

Field type

Examples

1

2

3

4

Last two digits of year of formal acceptance of the export
declaration (YY)

Numeric 2

the country of export

Identifier of
provided for Box 2 of
document in Annex 38)

the

(alpha 2 code as
administrative

single

Alphabetic 2

06

PL

Unique identifier
country

Check digit

for export operation per year and

Alphanumeric 13

9876AB8890123

Alphanumeric 1

5

Fields 1 and 2 as explained above.

Field 3 has to be filled in with an identifier for the export control system transaction. The way that field is used is
under the responsibility of national administrations but each export transaction handled during one year within the
given country must have a unique number. National administrations that want to have the office reference number of
the competent authorities included in the MRN, could use up to the first 6 characters to insert the national number of
the office.

Field 4 has to be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error
when capturing the whole MRN.

The “MRN” shall also be printed in bar code mode using the standard “code 128”, character set “B”.

2. Customs office

Reference number of the office of export.

The export accompanying document shall not be modified nor shall any addition or deletion be made thereto unless
otherwise specified in this regulation.’

L 360/122

EN

Official Journal of the European Union

19.12.2006

ANNEX V

‘ANNEX 45d

EXPORT LIST OF ITEMS

Chapter I

S p e c i m e n o f

t h e e x p o r t

l i s t o f

i t e m s

19.12.2006

EN

Official Journal of the European Union

L 360/123

19.12.2006

EN

Official Journal of the European Union

L 360/125

E x p l a n a t o r y n o t e s a n d t h e p a r t i c u l a r s ( d a t a )

f o r t h e l i s t o f

i t e m s

Chapter II

When an export consists of more than one item, then the list of items shall always be printed by the computer system
and shall be attached to the export accompanying document.

The boxes of the list of items are vertically expandable.

Particulars have to be printed as follows:

1. MRN — movement reference number as defined in Annex 45c.

2. The particulars of the different boxes at item level have to be printed as follows:

(a)

Item No — serial number of the current item;

(b) The remaining boxes are completed in accordance with the requirements in the explanatory notes in Annex 37, if

appropriate in coded form.’