Common Position (EC) No 17/2007 of 15 October 2007 adopted by the Council, acting in accordance with the procedure referred to in Article 251 of the Treaty establishing the European Community, with a view to the adoption of a Regulation of the European Parliament and of the Council laying down the Community Customs Code (Modernised Customs Code)
Date: 2007-12-11
Institutions: Council of the European Union
Subjects: EU customs procedure, EU law, common customs tariff, customs debt, customs duties, customs harmonisation, customs regulations, customs territory (EU), legal code, simplification of formalities

11.12.2007

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Official Journal of the European Union

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III

(Preparatory Acts)

COUNCIL

COMMON POSITION (EC) No 17/2007

adopted by the Council on 15 October 2007

with a view to adopting Regulation (EC) No …/… of the European Parliament and of the Council
of … laying down the Community Customs Code (Modernised Customs Code)

(2007/C 298 E/01)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
EUROPEAN UNION,

(3)

Having regard to the Treaty
establishing the European
Community, and in particular Articles 26, 95, 133 and 135
thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Economic and
Social Committee (1),

Acting in accordance with the procedure
Article 251 of the Treaty (2),

laid down in

Whereas:

(1)

(2)

The Community is based upon a customs union. It is
advisable,
in the interests both of economic operators
and of the customs authorities in the Community, to
assemble current customs legislation in a Community
Customs Code (hereinafter referred to as ‘the Code’).
Based on the concept of an internal market, the Code
should contain the general rules and procedures which
ensure the implementation of
the tariff and other
common policy measures introduced at Community level
in goods between the
in connection with trade
Community and countries or
territories outside the
customs territory of the Community, taking into account
the requirements of
those common policies. Customs
legislation should be better aligned on the provisions
import charges without
relating to the collection of
change to the scope of the tax provisions in force.

financial

In accordance with the Communication from the
Commission concerning the protection of the Communi-
the Action Plan for
and
ty's
2004-2005,
it is appropriate to adapt the legal frame-
work for the protection of the financial interests of the
Community.

interests

(1) OJ C 309, 16.12.2006, p. 22.
(2) Opinion of the European Parliament of 12 December 2006, Council
Common Position of 15 October 2007 and Position of the European
Parliament of …

Council Regulation (EEC) No 2913/92 of 12 October
1992 establishing the Community Customs Code (3) was
based upon integration of
the customs procedures
applied separately in the respective Member States during
the 1980s. That Regulation has been repeatedly and
substantially amended since its introduction, in order to
address specific problems such as the protection of good
faith or the taking into account of security requirements.
Further amendments to the Code are necessary as a
consequence of the important legal changes which have
occurred in recent years, at both Community and inter-
national
level, such as the expiry of the Treaty estab-
lishing the European Coal and Steel Community and the
entry into force of the 2003 and 2005 Acts of Accession,
as well as the Amendment to the International Conven-
tion on the simplification and harmonisation of customs
procedures (hereinafter referred to as ‘the revised Kyoto
Convention’), the accession of the Community to which
was approved by Council Decision 2003/231/EC of
17 March 2003 (4). The time has now come to streamline
customs procedures and to take into account the fact that
electronic declarations and processing are the rule and
paper-based declarations and processing the exception.
For all of
the
present Code is not sufficient and a complete overhaul is
necessary.

further amendment of

these reasons,

(4)

It is appropriate to introduce in the Code a legal frame-
the
work for the application of certain provisions of
customs legislation to trade in goods between parts of
the customs territory to which the provisions of Council
Directive 2006/112/EC of 28 November 2006 on the
common system of value added tax (5) apply and parts of
that territory where those provisions do not apply, or to
trade between parts where those provisions do not apply.

(3) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regulation

(EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

(4) OJ L 86, 3.4.2003, p. 21. Decision as amended by Decision

2004/485/EC (OJ L 162, 30.4.2004, p. 113).

(5) OJ L 347, 11.12.2006, p. 1. Directive as amended by Directive

2006/138/EC (OJ L 384, 29.12.2006, p. 92).

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that

Considering the fact
the goods concerned are
Community goods and the fiscal nature of the measures
at stake in this intra-Community trade, it is justifiable to
introduce, through implementing measures, appropriate
simplifications to the customs formalities to be applied to
those goods.

The facilitation of legitimate trade and the fight against
fraud require simple, rapid and standard customs proce-
dures and processes. It is therefore appropriate, in line
with the Communication from the Commission on a
simple and paperless environment for customs and trade,
to simplify customs legislation,
to allow the use of
modern tools and technology and to promote further the
uniform application of customs legislation and moder-
nised approaches to customs control, thus helping to
ensure the basis for efficient and simple clearance proce-
dures. Customs procedures should be merged or aligned
and the number of procedures reduced to those that are
economically justified, with a view to increasing the
competitiveness of business.

The completion of the internal market, the reduction of
barriers to international trade and investment and the
the
reinforced need to ensure security and safety at
external borders of the Community have transformed the
role of customs authorities giving them a leading role
within the supply chain and,
in their monitoring and
management of international trade, making them a cata-
lyst to the competitiveness of countries and companies.
Customs legislation should therefore reflect
the new
economic reality and the new role and mission of
customs authorities.

The use of information and communication technologies,
as laid down in the future Decision of the European
Parliament and of the Council on a paperless environ-
ment for customs and trade, is a key element in ensuring
trade facilitation and, at the same time, the effectiveness
of customs controls, thus reducing costs for business and
risk for society. It is therefore necessary to establish in
the Code the legal framework within which that Decision
can be implemented, in particular the legal principle that
all customs and trade transactions are to be handled elec-
information and communication
tronically and that
systems for customs operations are to offer,
in each
Member State, the same facilities to economic operators.

should be

Such use of information and communication technolo-
accompanied by harmonised and
gies
standardised application of customs controls by the
Member States, to ensure an equivalent level of customs
control throughout the Community so as not to give rise
to anti-competitive behaviour at the various Community
entry and exit points.

In the interests of facilitating business, while at the same
time providing for the proper levels of control of goods
brought into or out of the customs territory of the Com-
munity, it is desirable that the information provided by
economic operators be shared, taking account of the rele-

(5)

(6)

(7)

(8)

(9)

vant data-protection provisions, between customs autho-
rities and with other agencies involved in that control,
such as police, border guards, veterinary and environ-
mental authorities, and that controls by the various
authorities be harmonised, so that the economic operator
need give the information only once and that goods are
controlled by those authorities at the same time and at
the same place.

In the interests of facilitating certain types of business, all
persons should continue to have the right to appoint a
representative in their dealings with the customs authori-
ties. However, it should no longer be possible for that
right of representation to be reserved under a law laid
down by one of
the Member States. Furthermore, a
customs representative who complies with the criteria for
the status of authorised economic
the granting of
operator, should be entitled to provide his services in a
Member State other than the one where he is established.

Compliant and trustworthy economic operators should,
as
‘authorised economic operators’, be able to take
maximum advantage of widespread use of simplification
and, taking account of security and safety aspects, benefit
from reduced levels of customs control. They may thus
enjoy the status of
‘customs simplification’ authorised
economic operator or the status of ‘security and safety’
authorised economic operator. They may be granted one
or other status, or both together.

(10)

(11)

(12) All decisions, that is to say, official acts by the customs
authorities pertaining to customs legislation and having
legal effect on one or more persons, including binding
information issued by those authorities,
should be
covered by the same rules. Any such decisions should be
valid throughout the Community and should be capable
of being annulled, amended except where otherwise
stipulated, or revoked where they do not conform to the
customs legislation or its interpretation.

(13)

(14)

(15)

In accordance with the Charter of Fundamental Rights of
the European Union, it is necessary, in addition to the
right of appeal against any decision taken by the customs
authorities, to provide for the right of every person to be
heard before any decision is taken which would adversely
affect him.

environment

The streamlining of customs procedures within an
of
electronic
responsibilities between the
authorities of
different Member States.
is necessary to ensure an
It
appropriate level of effective, dissuasive and propor-
tionate sanctions throughout the internal market.

customs

requires

sharing

the

In order to secure a balance between, on the one hand,
the need for customs authorities to ensure the correct
application of customs legislation and, on the other, the
right of economic operators to be treated fairly,
the
customs authorities should be granted extensive powers
of control and economic operators a right of appeal.

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(16)

(17)

(18)

(19)

(20)

(21)

(22)

In order to minimise the risk to the Community, its citi-
zens and its trading partners, the harmonised application
of customs controls by the Member States should be
based upon a common risk management framework and
an electronic system for its implementation. The estab-
lishment of a risk management framework common to
all Member States should not prevent them from control-
ling goods by random checks.

It is necessary to establish the factors on the basis of
which import or export duties and other measures in
respect of trade in goods are applied. It is also appro-
priate to lay down clear provisions for issuing proofs of
origin in the Community, where the exigencies of trade
so require.

It is desirable to group together all cases of incurrence of
a customs debt on importation, other than following the
submission of a customs declaration for release for free
circulation or temporary admission with partial relief, in
order to avoid difficulties in determining the legal basis
on which the customs debt was incurred. The same
should apply in cases of incurrence of a customs debt on
exportation.

Since the new role of customs authorities implies the
sharing of
responsibilities and cooperation between
the customs debt
inland and border customs offices,
should, in most cases, be incurred at the place where the
debtor is established, as the customs office competent for
that place can best supervise the activities of the person
concerned.

Furthermore, in line with the revised Kyoto Convention,
it is appropriate to provide for a reduced number of cases
where administrative cooperation between Member States
is required in order to establish the place where the
customs debt was incurred and to recover the duties.

The rules for special procedures should allow for the use
of a single guarantee for all categories of special proce-
dures and for
that guarantee to be comprehensive,
covering a number of transactions.

In order to ensure better protection of the financial inter-
ests of the Community and of the Member States, a guar-
antee should cover non-declared or incorrectly declared
goods included in a consignment or in a declaration for
which it is provided. For the same reason, the under-
taking of the guarantor should also cover amounts of
import or export duty which fall to be paid following
post-release controls.

(23)

In order to safeguard the financial interests of the Com-
munity and of the Member States and to curb fraudulent
practices, arrangements involving graduated measures for
the application of a comprehensive guarantee are advi-
sable. Where there is an increased risk of fraud it should

(24)

(25)

(26)

(27)

(28)

(29)

(30)

be possible to prohibit temporarily the application of the
comprehensive guarantee, taking account of the particu-
lar situation of the economic operators concerned.

It is appropriate to take account of the good faith of the
person concerned in cases where a customs debt
is
incurred through non-compliance with customs legisla-
tion and to minimise the impact of negligence on the
part of the debtor.

It is necessary to lay down the principle of how to deter-
mine the status of Community goods and the circum-
stances pertaining to the loss of such status, and to
provide a basis for determining when that status remains
unaltered in cases where goods temporarily leave the
customs territory of the Community.

is

an

economic

appropriate, where

operator
It
has provided, in advance, the information necessary for
risk-based controls on the admissibility of the goods, to
ensure that quick release of goods is then the rule. Fiscal
and trade policy controls should primarily be performed
the
by the customs office competent
premises of the economic operator.

in respect of

The rules for customs declarations and for the placing of
goods under a customs procedure should be modernised
and streamlined, in particular by requiring that customs
declarations be, as a rule, made electronically and
providing for only one type of simplified declaration.

Since the revised Kyoto Convention favours the lodging,
registering and checking of the customs declaration prior
to the arrival of the goods and, furthermore, the dissocia-
tion of the place where the declaration is lodged from
the place where the goods are physically located,
it is
appropriate to provide for centralised clearance at the
place where the economic operator is established. Centra-
lised clearance should include the facility for the use of
simplified declarations, deferment of
the
submission of a complete declaration and required docu-
ments, periodic declaration and deferred payment.

the date of

In order to help to ensure neutral conditions for competi-
tion throughout the Community, it is appropriate to lay
the rules governing the
down at Community level
destruction or disposal otherwise of goods by the
customs authorities,
these being matters which have
previously required national legislation.

It is appropriate to lay down common and simple rules
for the special procedures (transit, storage, specific use
and processing), supplemented by a small set of rules for
each category of special procedure, in order to make it
simple for the operator to choose the right procedure, to
avoid errors and to reduce the number of post-release
recoveries and repayments.

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(31)

(32)

The granting of authorisations for several special proce-
dures with a single guarantee and a single supervising
customs office should be facilitated and there should be
simple rules on the incurrence of a customs debt in these
cases. The basic principle should be that goods placed
under a special procedure, or the products made from
them, are to be assessed at the time when the customs
debt is incurred. However,
it should also be possible,
where economically justified, to assess the goods at the
time when they were placed under a special procedure.
The same principles should apply to usual forms of hand-
ling.

the European Parliament and of

In view of the increased security-related measures intro-
duced into the Code under Regulation (EC) No 648/2005
the Council of
of
13 April 2005 amending Council Regulation (EEC)
No 2913/92 establishing the Community Customs
Code (1), the placing of goods into free zones should
become a customs procedure and the goods should be
subject to customs controls at entry and with regard to
records.

(33) Given that the intention of re-exportation is no longer
necessary, the inward processing suspension procedure
should be merged with processing under customs control
and the inward processing drawback procedure aban-
doned. This single inward processing procedure should
also cover destruction, except where destruction is
carried out by, or under the supervision of, customs.

(34)

(35)

(36)

Security-related measures relating to Community goods
brought out of the customs territory of the Community
should apply equally to the re-export of non-Community
goods. The same basic rules should apply to all types of
goods, with the possibility of exceptions where necessary,
such as for goods only transiting through the customs
territory of the Community.

(40)

The measures necessary for the implementation of this
Regulation should be
adopted in accordance with
Council Decision 1999/468/EC of 28 June 1999 laying
down the procedure for the exercise of implementing
powers conferred on the Commission (2).

It is appropriate to provide for the adoption of measures
implementing this Code. These measures
should be
adopted in accordance with the management and regula-
tory procedures provided for in Articles 4 and 5 of Deci-
sion 1999/468/EC.

tive application of this Code. Since those measures are of
general scope and are designed to amend non-essential
elements of this Regulation or to supplement this Regu-
lation by the addition of new non-essential elements,
they must be adopted in accordance with the regulatory
procedure with scrutiny provided for in Article 5a of
Decision 1999/468/EC.

(38)

It is appropriate, in order to ensure an effective decision-
making process, to examine questions relating to the
preparation of a position to be taken by the Community
in committees, working groups and panels established by
or under international agreements dealing with customs
legislation.

(39)

In order to simplify and rationalise customs legislation, a
number of provisions presently contained in autonomous
Community acts have, for the sake of transparency, been
incorporated into the Code.

The following Regulations,
(EEC) No 2913/92, should therefore be repealed:

together with Regulation

controls

elimination of

Council Regulation (EEC) No 3925/91 of 19 December
1991 concerning the
and
formalities applicable to the cabin and hold baggage of
taking an intra-Community flight and the
persons
baggage of persons making an intra-Community sea
crossing (3) and Council Regulation (EC) No 1207/2001
of 11 June 2001 on procedures to facilitate the issue or
the making out in the Community of proofs of origin
and the issue of certain approved exporter authorisations
under
trade
between the European Community and certain coun-
tries (4).

governing preferential

the provisions

Since the objectives of this Regulation, namely, to lay
down rules and procedures applicable to goods brought
into or out of the customs territory of the Community in
order to enable the Customs Union to function effectively
as a central pillar of the internal market, cannot be suffi-
ciently achieved by the Member States and can therefore
be better achieved at Community level, the Community
may adopt measures, in accordance with the principle of
subsidiarity as set out
In
accordance with the principle of proportionality, as set
out in that Article, this Regulation does not go beyond
what is necessary in order to achieve those objectives,

in Article 5 of

the Treaty.

(37)

In particular, the Commission should be empowered to
define the conditions and criteria necessary for the effec-

(1) OJ L 117, 4.5.2005, p. 13.
(2) OJ L 184, 17.7.1999, p. 23. Decision as amended by Decision

2006/512/EC (OJ L 200, 22.7.2006, p. 11).

HAVE ADOPTED THIS REGULATION:

(3) OJ L 374, 31.12.1991, p. 4. Regulation as amended by Regulation (EC)
the Council

the European Parliament and of

No 1882/2003 of
(OJ L 284, 31.10.2003, p. 1).

(4) OJ L 165, 21.6.2001, p. 1. Regulation as amended by Regulation (EC)

No 1617/2006 (OJ L 300, 31.10.2006, p. 5).

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TABLE OF CONTENTS

TITLE I

GENERAL PROVISIONS

CHAPTER 1

SCOPE OF CUSTOMS LEGISLATION, MISSION OF CUSTOMS AND DEFINITIONS

CHAPTER 2

RIGHTS AND OBLIGATIONS OF PERSONS WITH REGARD TO CUSTOMS LEGISLATION

Section 1

Provision of information

Section 2

Customs representation

Section 3

Authorised economic operator

Section 4

Decisions relating to the application of customs legislation

Section 5

Penalties

Section 6

Appeals

Section 7

Control of goods

Section 8

Keeping of documents and other information; charges and costs

CHAPTER 3

CURRENCY CONVERSION AND TIME LIMITS

TITLE II

FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER
MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED

CHAPTER 1

COMMON CUSTOMS TARIFF AND TARIFF CLASSIFICATION OF GOODS

CHAPTER 2

ORIGIN OF GOODS

Section 1

Non-preferential origin

Section 2

Preferential origin

CHAPTER 3

VALUE OF GOODS FOR CUSTOMS PURPOSES

TITLE III

CUSTOMS DEBT AND GUARANTEES

CHAPTER 1

INCURRENCE OF A CUSTOMS DEBT

Section 1

Customs debt on importation

Section 2

Customs debt on exportation

Section 3

Provisions common to customs debts incurred on importation and exportation

CHAPTER 2

GUARANTEE FOR A POTENTIAL OR EXISTING CUSTOMS DEBT

CHAPTER 3

RECOVERY AND PAYMENT OF DUTY AND REPAYMENT AND REMISSION OF THE AMOUNT
OF IMPORT AND EXPORT DUTY

Section 1

Determination of the amount of import or export duty, notification of the customs debt and
entry in the accounts

Section 2

Payment of the amount of import or export duty

Section 3

Repayment and remission of the amount of import or export duty

CHAPTER 4

EXTINGUISHMENT OF CUSTOMS DEBT

TITLE IV

GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY

CHAPTER 1

ENTRY SUMMARY DECLARATION

CHAPTER 2

ARRIVAL OF GOODS

Section 1

Entry of goods into the customs territory of the Community

Section 2

Presentation, unloading and examination of goods

Section 3

Formalities after presentation

Section 4

Goods moved under a transit procedure

Page

7

7

9

9

11

11

12

14

14

15

16

17

17

17

18

18

19

19

20

20

20

21

22

23

25

25

26

28

30

30

30

32

32

33

33

34

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TITLE V

GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS
PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 1

CUSTOMS STATUS OF GOODS

CHAPTER 2

PLACING GOODS UNDER A CUSTOMS PROCEDURE

Section 1

Section 2

Section 3

Section 4

Section 5

General provisions

Standard customs declarations

Simplified customs declarations

Provisions applying to all customs declarations

Other simplifications

CHAPTER 3

VERIFICATION AND RELEASE OF GOODS

Section 1

Section 2

Verification

Release

CHAPTER 4

DISPOSAL OF GOODS

TITLE VI

RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES

CHAPTER 1

RELEASE FOR FREE CIRCULATION

CHAPTER 2

RELIEF FROM IMPORT DUTIES

Section 1

Section 2

Section 3

Returned goods

Sea-fishing and products taken from the sea

Implementing measures

TITLE VII

SPECIAL PROCEDURES

CHAPTER 1

GENERAL PROVISIONS

CHAPTER 2

TRANSIT

Section 1

Section 2

External and internal transit

Community transit

CHAPTER 3

STORAGE

Section 1

Section 2

Section 3

Section 4

Common provisions

Temporary storage

Customs warehousing

Free zones

CHAPTER 4

SPECIFIC USE

Section 1

Section 2

Temporary admission

End-use

CHAPTER 5

PROCESSING

Section 1

Section 2

Section 3

General provisions

Inward processing

Outward processing

TITLE VIII

DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY

CHAPTER 1

GOODS LEAVING THE CUSTOMS TERRITORY

CHAPTER 2

EXPORT AND RE-EXPORT

CHAPTER 3

RELIEF FROM EXPORT DUTIES

TITLE IX

CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS

CHAPTER 1

CUSTOMS CODE COMMITTEE

CHAPTER 2

FINAL PROVISIONS

ANNEX

CORRELATION TABLES

34

34

34

34

35

36

36

37

38

38

39

39

40

40

40

40

41

41

41

41

44

44

44

45

45

46

46

46

48

48

48

49

49

49

49

50

50

51

52

53

53

53

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TITLE I

GENERAL PROVISIONS

CHAPTER 1

Scope of

customs

legislation, mission of

customs and

definitions

Article 1

Subject matter and scope

This Regulation establishes

the Community Customs
1.
Code, hereinafter referred to as ‘the Code’,
laying down the
general rules and procedures applicable to goods brought into
or out of the customs territory of the Community.

law and conventions and
Without prejudice to international
Community legislation in other fields, the Code shall apply
uniformly throughout the customs territory of the Community.

Certain provisions of the customs legislation may apply
2.
outside the customs territory of
the Community within the
framework of legislation governing specific fields or of interna-
tional conventions.

Certain provisions of the customs legislation, including the
3.
simplifications for which it provides, shall apply to the trade in
goods between parts of the customs territory of the Community
to which the provisions of Directive 2006/112/EC apply and
parts of that territory where those provisions do not apply, or
to trade between parts of that territory where those provisions
do not apply.

The measures designed to amend non-essential elements of this
laying down the provisions
Regulation, by supplementing it,
referred to in the first subparagraph and simplified formalities
for their implementation, shall be adopted in accordance with
the
to in
Article 184(4). Those measures shall also take account of par-
ticular circumstances pertaining to the trade in goods involving
only one Member State.

regulatory procedure with scrutiny

referred

Article 2

Mission of customs authorities

Customs authorities shall be primarily responsible for the super-
vision of the Community's international trade, thereby contri-
buting to fair and open trade, to the implementation of the
external aspects of the internal market, of the common trade
policy and of the other common Community policies having a
bearing on trade, and to overall supply chain security. Customs
authorities shall put in place measures aimed, in particular, at
the following:

(a) protecting the financial interests of the Community and its

Member States;

(b) protecting the Community from unfair and illegal

trade

(c) ensuring the security and safety of the Community and its
the environment, where

residents, and the protection of
appropriate in close cooperation with other authorities;

(d) maintaining a proper balance between customs controls and

facilitation of legitimate trade.

Article 3

Customs territory

The customs territory of the Community shall comprise
territorial waters,
including their

1.
the following territories,
internal waters and airspace:

— the territory of the Kingdom of Belgium,

— the territory of the Republic of Bulgaria,

— the territory of the Czech Republic,

— the territory of the Kingdom of Denmark, except the Faeroe

Islands and Greenland,

— the territory of the Federal Republic of Germany, except the
Island of Heligoland and the territory of Buesingen (Treaty
of 23 November 1964 between the Federal Republic of
Germany and the Swiss Confederation),

— the territory of the Republic of Estonia,

— the territory of Ireland,

— the territory of the Hellenic Republic,

— the territory of the Kingdom of Spain, except Ceuta and

Melilla,

— the territory of the French Republic, except New Caledonia,
Mayotte, Saint-Pierre and Miquelon, Wallis and Futuna
Islands, French Polynesia and the French Southern and
Antarctic Territories,

— the territory of the Italian Republic, except the municipalities
of Livigno and Campione d'Italia and the national waters of
Lake Lugano which are between the bank and the political
frontier of the area between Ponte Tresa and Porto Ceresio,

— the territory of the Republic of Cyprus, in accordance with

the provisions of the 2003 Act of Accession,

— the territory of the Republic of Latvia,

— the territory of the Republic of Lithuania,

— the territory of the Grand Duchy of Luxembourg,

— the territory of the Republic of Hungary,

— the territory of Malta,

— the territory of the Kingdom of the Netherlands in Europe,

— the territory of the Republic of Austria,

— the territory of the Republic of Poland,

— the territory of the Portuguese Republic,

— the territory of Romania,

— the territory of the Republic of Slovenia,

while supporting legitimate business activity;

— the territory of the Slovak Republic,

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— the territory of the Republic of Finland,

— the territory of the Kingdom of Sweden,

— the territory of the United Kingdom of Great Britain and
Northern Ireland and of the Channel Islands and the Isle of
Man.

The following territories, including their territorial waters,
2.
internal waters and airspace, situated outside the territory of the
Member States shall, taking into account the conventions and
treaties applicable to them, be considered to be part of the
customs territory of the Community:

(a) FRANCE

The territory of Monaco as defined in the Customs Conven-
tion signed in Paris on 18 May 1963 (Journal officiel de la
République française (Official Journal of the French Republic)
of 27 September 1963, p. 8679);

(b) CYPRUS

The territory of the United Kingdom Sovereign Base Areas
of Akrotiri and Dhekelia as defined in the Treaty concerning
the Establishment of
the Republic of Cyprus, signed in
Nicosia on 16 August 1960 (United Kingdom Treaty Series
No 4 (1961) Cmnd. 1252).

Article 4

Definitions

For the purposes of the Code, the following definitions shall
apply:

1.

‘customs authorities’ means the customs administrations of
the Member States responsible for applying the customs
legislation and any other authorities empowered under
national law to apply certain customs legislation;

2.

‘customs legislation’ means the body of legislation made up
of the following:

(a) the Code and the provisions adopted at Community
level and, where appropriate, at national level, to imple-
ment it;

(b) the Common Customs Tariff;

(c) the legislation setting up a Community system of reliefs

from customs duties;

(d) international agreements containing customs provi-
in the

in so far

applicable

they are

as

sions,
Community;

3.

‘customs controls’ means specific acts performed by the
customs authorities in order to ensure the correct applica-
tion of customs legislation and other legislation governing
the entry, exit,
transfer, storage and end-use of
goods moved between the customs territory of the Com-
munity and other territories, and the presence and move-
ment within the customs territory of non-Community
goods and goods placed under the end-use procedure;

transit,

4.

‘person’ means a natural person, a legal person, and any
association of persons which is not a legal person but
which is recognised under Community or national law as
having the capacity to perform legal acts;

5.

6.

7.

8.

9.

‘economic operator’ means a person who, in the course of
his business,
is involved in activities covered by customs
legislation;

‘customs representative’ means any person appointed by
another person to carry out
the acts and formalities
required under the customs legislation in his dealings with
customs authorities;

‘risk’ means the likelihood of an event that may occur, with
regard to the entry, exit, transit, transfer or end-use of
goods moved between the
the
Community and countries or territories outside that terri-
tory and to the presence of goods which do not have Com-
munity status, which would have any of
the following
results:

territory of

customs

(a) it would prevent the correct application of Community

or national measures;

(b) it would compromise the financial
Community and its Member States;

interests of

the

(c) it would pose a threat to the security and safety of the
to human, animal or

Community and its residents,
plant health, to the environment or to consumers;

‘customs formalities’ means all the operations which must
be carried out by the persons concerned and by the
customs authorities in order to comply with the customs
legislation;

‘summary declaration’ (entry summary declaration and exit
summary declaration) means the act whereby, before or at
the time of the event, a person informs the customs autho-
rities, in the prescribed form and manner, that goods are to
be brought into or out of the customs territory of the
Community;

10.

‘customs declaration’ means the act whereby a person indi-
cates in the prescribed form and manner a wish to place
goods under a given customs procedure, with an indication,
where appropriate, of any specific arrangements to be
applied;

11.

‘declarant’ means the person lodging a summary declaration
or a re-export notification or making a customs declaration
in his own name or the person in whose name such a
declaration is made;

12.

‘customs procedure’ means any of the following procedures
under which goods may be placed in accordance with this
Code:

(a) release for free circulation;

(b) special procedures;

(c) export;

13.

‘customs debt’ means the obligation on a person to pay the
amount of import or export duty which applies to specific
goods under the customs legislation in force;

14.

‘debtor’ means any person liable for a customs debt;

15.

‘import duties’ means customs duties payable on the impor-
tation of goods;

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16.

‘export duties’ means customs duties payable on the expor-
tation of goods;

central headquarters or a permanent business establish-
ment in the customs territory of the Community;

17.

‘customs status’ means the status of goods as Community
or non-Community goods;

18.

‘Community goods’ means goods which fall into any of the
following categories:

(a) goods wholly obtained in the customs territory of the
Community and not
incorporating goods imported
from countries or territories outside the customs terri-
tory of the Community. Goods wholly obtained in the
customs territory of the Community shall not have the
customs
they are
obtained from goods placed under the external transit
procedure, a storage procedure, the temporary admis-
sion procedure or the inward processing procedure in
cases determined in accordance with Article 101(2)(c);

status of Community goods

if

(b) goods brought into the customs territory of the Com-
munity from countries or territories outside that terri-
tory and released for free circulation;

(c) goods obtained or produced in the customs territory
of the Community, either solely from goods referred
to in point (b) or from goods referred to in points (a)
and (b);

19.

20.

21.

22.

‘non-Community goods’ means goods other than those
referred to in point (18) or which have lost their customs
status as Community goods;

‘risk management’ means the systematic identification of
risk and the implementation of all measures necessary for
limiting exposure to risk. This includes activities such as
collecting data and information, analysing and assessing
risk, prescribing and taking action and regular monitoring
and review of that process and its outcomes, based on
international, Community and national sources and strate-
gies;

‘release of goods’ means the act whereby the customs
authorities make goods available for the purposes specified
for the customs procedure under which they are placed;

‘customs supervision’ means action taken in general by the
customs authorities with a view to ensuring that customs
legislation and, where appropriate, other provisions applic-
able to goods subject to such action are observed;

23.

‘repayment’ means the refunding of any import or export
duty that has been paid;

24.

‘remission’ means the waiving of
import or export duties which have not been paid;

the obligation to pay

25.

‘processed products’ means goods placed under a proces-
sing procedure which have undergone processing opera-
tions;

26.

‘person established in the customs territory of the Com-
munity’ means:

(a) in the case of a natural person, any person who has his
the

residence in the customs territory of

habitual
Community;

(b) in the case of a legal person or an association of
persons, any person who has his registered office,

27.

28.

29.

‘presentation of goods to customs’ means the notification
to the customs authorities of the arrival of goods at the
customs office or at any other place designated or approved
by the customs authorities and the availability of those
goods for customs controls;

‘holder of the goods’ means the person who is the owner of
the goods or who has a similar right of disposal over them
or who has physical control of them;

‘holder of the procedure’ means the person who makes the
customs declaration, or on whose behalf
the customs
declaration is made, or the person to whom the rights and
obligations of that person in respect of a customs proce-
dure have been transferred;

30.

‘commercial policy measures’ means non-tariff measures
established, as part of the common commercial policy, in
the form of Community provisions governing international
trade in goods;

31.

‘processing operations’ means any of the following:

(a) the working of goods, including erecting or assembling

them or fitting them to other goods;

(b) the processing of goods;

(c) the destruction of goods;

(d) the repair of goods,
putting them in order;

including restoring them and

(e) the use of goods which are not to be found in the
processed products, but which allow or facilitate the
production of those products, even if they are entirely
or partially used up in the process (production acces-
sories);

32.

33.

‘rate of yield’ means the quantity or percentage of processed
products obtained from the processing of a given quantity
of goods placed under a processing procedure;

‘message’ means a communication in a prescribed format
containing data transmitted from one person, office or
authority to another using information technology and
computer networks.

CHAPTER 2

Rights and obligations of persons with regard to customs
legislation

S e c t i o n 1

P r ov i s i o n o f i n f o r m a t i o n

Article 5

Exchange and storage of data

1.
All exchanges of data, accompanying documents, decisions
and notifications between customs authorities and between
economic operators and customs authorities required under the
customs legislation, and the storage of such data as required
under the customs legislation, shall be made using electronic
data processing techniques.

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The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down exceptions to the
first subparagraph, shall be adopted in accordance with the
regulatory procedure with scrutiny referred to in Article 184(4).

Those measures shall define the cases in which and the condi-
tions under which paper or other transactions may be used in
place of electronic exchanges of data, taking the following, in
particular, into account:

(a) the possibility of temporary failure of the customs authori-

ties' computerised systems;

(b) the possibility of temporary failure of the economic opera-

tor's computerised systems;

(c) international conventions and agreements which provide for

the use of paper documents;

(d) travellers without direct access to the computerised systems
and with no means of providing electronic information;

(e) practical requirements for declarations to be made orally or

by any other act.

2.
Except where these are otherwise specifically provided for
in the customs legislation, the Commission shall, in accordance
with the regulatory procedure referred to in Article 184(2),
adopt measures laying down the following:

(a) the messages to be exchanged between customs offices, as

required for the application of the customs legislation;

(b) a common data set and format of

the messages to be

exchanged under the customs legislation.

The data referred to in point (b) of the first subparagraph shall
risk analysis and the
contain the particulars necessary for
proper application of customs controls, using, where appro-
priate, international standards and commercial practices.

Article 7

Exchange of additional

information between customs

authorities and economic operators

Customs

authorities

1.
economic operators may
and
exchange any information not specifically required under the
in particular for the purpose of mutual
customs legislation,
cooperation in the identification and counteraction of risk. That
exchange may take place under a written agreement and may
include access to the computer systems of economic operators
by the customs authorities.

2.
Any information provided by one party to the other in
the course of the cooperation referred to in paragraph 1 shall
be confidential unless both parties agree otherwise.

Article 8

Provision of information by the customs authorities

Any person may request

1.
information concerning the
application of customs legislation from the customs authorities.
Such a request may be refused where it does not relate to an
activity pertaining to international trade in goods that is actually
envisaged.

2.
Customs authorities shall maintain a regular dialogue with
economic operators and other authorities involved in interna-
tional
trade in goods. They shall promote transparency by
making the customs legislation, general administrative rulings
freely available, wherever practical
and application forms
without charge, and through the Internet.

Article 6

Data protection

Article 9

Provision of information to the customs authorities

All information acquired by the customs authorities in the
1.
course of performing their duties which is by its nature confi-
dential or which is provided on a confidential basis shall be
covered by the obligation of professional secrecy. Except as
provided for under Article 26(2), such information shall not be
the express
disclosed by the competent authorities without
permission of the person or authority that provided it.

Any person directly or indirectly involved in the accom-
1.
plishment of customs formalities or in customs controls shall, at
the request of the customs authorities and within any time limit
specified, provide those authorities with all the requisite docu-
in an appropriate form, and all the
ments and information,
assistance necessary for the completion of those formalities or
controls.

Such information may, however, be disclosed without permis-
sion where the customs authorities are obliged or authorised to
do so pursuant to the provisions in force, particularly in respect
of data protection, or in connection with legal proceedings.

2.
Communication of confidential data to the customs autho-
rities and other competent authorities of countries or territories
outside the customs territory of
the Community shall be
permitted only in the framework of an international agreement
ensuring an adequate level of data protection.

The disclosure or communication of

3.
information shall
take place in full compliance with data protection provisions in
force.

2.
The lodging of a summary declaration or customs declara-
tion, or notification, or the submission of an application for an
authorisation or any other decision, shall render the person
concerned responsible for the following:

(a) the accuracy and completeness of the information given in

the declaration, notification or application;

(b) the authenticity of any documents lodged or made available;

(c) where applicable, compliance with all of

the obligations
relating to the placing of the goods in question under the
customs procedure concerned, or to the conduct of the
authorised operations.

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The first subparagraph shall apply also to the provision of any
information in any other form required by or given to the
customs authorities.

Where the declaration or notification is lodged, the application
is submitted or information is provided by a customs represen-
tative of the person concerned, the customs representative shall
also be bound by the obligations set out
in the first sub-
paragraph.

Article 10

Electronic systems

1. Member States shall cooperate with the Commission with
a view to developing, maintaining and employing electronic
information between customs
systems for
offices and for the common registration and maintenance of
records relating, in particular, to the following:

the exchange of

(a) economic operators directly or indirectly involved in the

accomplishment of customs formalities;

(b) applications and authorisations concerning a customs proce-

dure or the status of authorised economic operator;

(c) applications and special decisions granted in accordance

with Article 20;

(d) common risk management, as referred to in Article 25.

The measures designed to amend non-essential elements
laying down the

this Regulation, by supplementing it,

2.
of
following:

(a) the standard form and content of the data to be registered;

(b) maintenance of those data, by the customs authorities of

Members States;

(c) the rules for access to those data by:

(i) economic operators;

(ii) other competent authorities,

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

lished. However, without prejudice to the application of
less
stringent criteria by the Member State concerned, a customs
representative who complies with the criteria laid down in
points (a) to (d) of Article 14 shall be entitled to provide such
services in a Member State other than the one where he is estab-
lished.

The measures designed to amend non-essential elements
3.
of this Regulation, by supplementing it, laying down in particu-
lar, the following:

(a) the conditions under which the requirement referred to in
the third subparagraph of paragraph 1 may be waived;

(b) the conditions under which the entitlement referred to in

paragraph 2 may be conferred and proved;

(c) any further measures for the implementation of this Article,

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

Article 12

Empowerment

1. When dealing with the customs authorities, a customs
the
representative shall state that he is acting on behalf of
person represented and specify whether the representation is
direct or indirect.

A person who fails to state that he is acting as a customs repre-
sentative or who states that he is acting as a customs representa-
tive without being empowered to do so shall be deemed to be
acting in his own name and on his own behalf.

The customs authorities may require any person stating
2.
that he is acting as a customs representative to produce evidence
of his empowerment by the person represented.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down derogations from
the first subparagraph, shall be adopted in accordance with the
regulatory procedure with scrutiny referred to in Article 184(4).

S e c t i o n 2

S e c t i o n 3

C u s t o m s r e p r e s e n t a t i o n

A u t h o r i s e d e c o n o m i c o p e r a t or

Article 11

Customs representative

Article 13

Application and authorisation

1.

Any person may appoint a customs representative.

Such representation may be either direct,
in which case the
customs representative shall act in the name of and on behalf of
another person, or indirect, in which case the customs represen-
tative shall act in his own name but on behalf of another
person.

A customs
customs territory of the Community.

representative shall be established within the

2. Member States may define,
in accordance with Com-
munity law, the conditions under which a customs representa-
tive may provide services in the Member State where he is estab-

An economic operator who is established in the customs
1.
territory of the Community and who meets the conditions set
out in Articles 14 and 15 may request the status of authorised
economic operator.

The customs authorities shall, if necessary following consulta-
tion with other competent authorities, grant that status, which
shall be subject to monitoring.

The status of authorised economic operator shall consist
2.
in two types of authorisations: that of a ‘customs simplification’
authorised economic operator and that of a ‘security and safety’
authorised economic operator.

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The first type of authorisation shall enable economic operators
to benefit from certain simplifications in accordance with the
customs legislation. Under the second type of authorisation the
thereof shall be entitled to facilitations relating to
holder
security and safety.

(c) the granting of authorisations for the use of simplifications

by authorised economic operators;

(d) identification of the customs authority competent for the

granting of such status and authorisations;

Both types of authorisations may be held at the same time.

3.
The status of authorised economic operator shall, subject
to Articles 14 and 15, be recognised by the customs authorities
in all Member States, without prejudice to customs controls.

4.
Customs authorities shall, on the basis of the recognition
of the status of authorised economic operator and provided that
the requirements related to a specific type of simplification
provided for in the customs legislation are fulfilled, authorise
the operator to benefit from that simplification.

5.
The status of authorised economic operator may be
suspended or revoked in accordance with the conditions laid
down pursuant to Article 15(1)(g).

The

authorised economic operator

6.
shall notify the
customs authorities of all factors arising after that status was
granted which may influence its continuation or content.

Article 14

Granting of status

The criteria for
economic operator shall be the following:

the granting of

the status of authorised

(a) a record of compliance with customs and tax requirements;

(b) a satisfactory system of managing commercial and, where
transport records, which allows appropriate

appropriate,
customs controls;

(c) proven solvency;

(d) pursuant to Article 13(2),

in cases where an authorised
economic operator wishes to take advantage of the simplifi-
cations provided for in accordance with the customs legisla-
tion, practical standards of competence or professional
qualifications directly related to the activity carried out;

(e) pursuant to Article 13(2),

in cases where an authorised
economic operator wishes to take advantage of facilitations
with regard to customs controls relating to security and
safety, appropriate security and safety standards.

Article 15

Implementing measures

1.
The measures designed to amend non-essential elements
of this Regulation, by supplementing it, laying down rules in
respect of the following:

(a) the granting of the status of authorised economic operator;

(b) the cases in which review of

the status of authorised

economic operator is to be carried out;

(e) the type and extent of facilitations that may be granted to
in respect of customs

authorised economic operators
controls relating to security and safety;

(f) consultation with and provision of

information to other

customs authorities;

(g) the conditions under which the status of authorised

economic operator may be suspended or revoked;

(h) the conditions under which the requirement of being estab-
lished in the customs territory of the Community may be
waived for specific categories of authorised economic opera-
tors, taking into account, in particular, international agree-
ments,

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

2.

Those measures shall take account of the following:

(a) the rules adopted pursuant to Article 25(3);

(b) professional
legislation;

involvement in activities covered by customs

(c) practical standards of competence or professional qualifica-

tions directly related to the activity carried out;

(d) the economic operator as the holder of any internationally
recognised certificate issued on the basis of relevant interna-
tional conventions.

S e c t i o n 4

D e c i s i o n s r e l a t i n g t o t h e a p p l i c a t i o n o f c u s t o m s
l e g i s l a t i o n

Article 16

General provisions

1. Where a person requests that the customs authorities take
a decision relating to the application of customs legislation, that
person shall supply all the information required by those autho-
rities in order for them to be able to take that decision.

A decision may also be requested by, and taken with regard to,
several persons, in accordance with the conditions laid down in
the customs legislation.

2.
Except where otherwise provided for in the customs legis-
lation, a decision as referred to in paragraph 1 shall be taken,
the latest
and the applicant notified, without delay, and at
within four months of the date on which all the information
required by the customs authorities in order for them to be able
to take that decision is received by those authorities.

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However, where the customs authorities are unable to comply
with those time limits, they shall inform the applicant of that
fact before the expiry of those time limits, stating the reasons
and indicating the further period of time which they consider
necessary in order to give a decision on the request.

3.
Except where otherwise specified in the decision or in the
customs legislation, the decision shall take effect from the date
on which the applicant receives the decision, or is deemed to
have received it. Except in the cases provided for in Article 24(2),
decisions adopted shall be enforceable by the customs authori-
ties from that date.

4.
Before taking a decision which would adversely affect the
person or persons to whom it is addressed, the customs authori-
ties shall communicate the grounds on which they intend to
base their decision to the person or persons concerned, who
shall be given the opportunity to express their point of view
within a period prescribed from the date on which the commu-
nication was made.

Article 18

Annulment of favourable decisions

1.
The customs authorities shall annul a decision favourable
to the person to whom it is addressed if all the following condi-
tions are satisfied:

(a) the decision was issued on the basis of incorrect or incom-

plete information;

(b) the applicant knew or ought reasonably to have known that

the information was incorrect or incomplete;

(c) if the information had been correct and complete, the deci-

sion would have been different.

The person to whom the decision was addressed shall be

2.
notified of its annulment.

3.
Annulment shall take effect from the date on which the
initial decision took effect, unless otherwise specified in the deci-
sion in accordance with the customs legislation.

Following the expiry of that period, the person concerned shall
be notified, in the appropriate form, of the decision, which shall
set out the grounds on which it is based. The decision shall refer
to the right of appeal provided for in Article 23.

The Commission may,

4.
in accordance with the manage-
ment procedure referred to in Article 184(3), adopt measures
for the implementation of this Article, in particular in respect of
decisions addressed to several persons.

The measures designed to amend non-essential elements
laying down the

this Regulation, by supplementing it,

5.
of
following:

(a) the cases in which and conditions under which the first sub-

paragraph of paragraph 4 shall not apply;

(b) the period referred to in the first subparagraph of para-

graph 4,

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

6. Without prejudice to provisions laid down in other fields
which specify the cases in which, and the conditions under
which, decisions are invalid or become null and void,
the
customs authorities who issued a decision may at any time
annul, amend or revoke it where it does not conform with the
customs legislation.

Except when a customs authority acts as a judicial
7.
authority, the provisions of paragraphs 3, 4 and 6 of this Article
and of Articles 17,18 and 19 shall also apply to decisions taken
by the customs authorities without prior request
from the
person concerned and,
in particular, to the notification of a
customs debt as provided for in Article 67(3).

Article 17

Community-wide validity of decisions

Article 19

Revocation and amendment of favourable decisions

1.
A favourable decision shall be revoked or amended where,
in cases other than those referred to in Article 18, one or more
of the conditions laid down for its issue were not or are no
longer fulfilled.

2.
Except where otherwise specified in the customs legisla-
tion, a favourable decision addressed to several persons may be
revoked only in respect of a person who fails to fulfil an obliga-
tion imposed under that decision.

The person to whom the decision was addressed shall be

3.
notified of its revocation or amendment.

Article 16(3) shall apply to the revocation or amendment

4.
of the decision.

However, in exceptional cases where the legitimate interests of
the person to whom the decision was addressed so require, the
customs authorities may defer the date on which revocation or
amendment takes effect.

The Commission may,

5.
in accordance with the manage-
ment procedure referred to in Article 184(3), adopt measures
for the implementation of this Article, in particular in respect of
decisions addressed to several persons.

Article 20

Decisions relating to binding information

Except where otherwise requested or specified, decisions taken
by the customs authorities which are based upon or related to
the application of customs legislation shall be valid throughout
the customs territory of the Community.

The customs authorities shall, on formal request,

issue
1.
decisions relating to binding tariff
information, hereinafter
referred to as ‘BTI decisions’, or decisions relating to binding
origin information, hereinafter referred to as ‘BOI decisions’.

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Such a request shall be refused in any of the following circum-
stances:

in respect of binding contracts based upon the decision and
concluded before the expiry of its validity;

(a) where the application is made, or has already been made, at
the same or another customs office, by or on behalf of the
holder of a decision in respect of the same goods and, for
BOI decisions, under the same circumstances determining
the acquisition of origin;

(c) the conditions under which the Commission may issue deci-
sions requesting Member States to revoke or amend a deci-
sion relating to binding information and giving different
binding information compared with other decisions on the
same subject,

(b) where the application does not relate to any intended use of
the BTI or BOI decision or any intended use of a customs
procedure.

BTI or BOI decisions shall be binding only in respect of

2.
the tariff classification or determination of the origin of goods.

Those decisions shall be binding on the customs authorities, as
against the holder of the decision, only in respect of goods for
which customs formalities are completed after the date on
which the decision takes effect.

The decisions shall be binding on the holder of the decision, as
against the customs authorities, only with effect from the date
on which he receives, or is deemed to have received, notification
of the decision.

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

The measures designed to amend non-essential elements
9.
of this Regulation, by supplementing it, laying down the condi-
tions under which other decisions relating to binding informa-
tion are to be issued shall be adopted in accordance with the
regulatory procedure with scrutiny referred to in Article 184(4).

S e c t i o n 5

P e n a l t i e s

Article 21

BTI or BOI decisions shall be valid for a period of three

3.
years from the date on which the decision takes effect.

Application of penalties

For the application of a BTI or BOI decision in the context
4.
of a particular customs procedure, the holder of the decision
must be able to prove that:

(a) in the case of a BTI decision, the goods declared correspond

in every respect to those described in the decision;

(b) in the case of a BOI decision, the goods in question and the
circumstances determining the acquisition of origin corre-
spond in every respect to the goods and the circumstances
described in the decision.

5.
By way of derogation from Article 16(6) and Article 18,
BTI or BOI decisions shall be annulled where they are based on
inaccurate or incomplete information from the applicants.

BTI or BOI decisions shall be revoked in accordance with

6.
Article 16(6) and Article 19.

They may not be amended.

The Commission shall, in accordance with the regulatory
7.
procedure referred to in Article 184(2), adopt measures for the
implementation of paragraphs 1 to 5 of this Article.

8. Without prejudice to Article 19, the measures designed to
amend non-essential elements of this Regulation, by supple-
menting it, laying down

(a) the conditions under which, and the moment when, the BTI

or BOI decision ceases to be valid;

(b) the conditions under which, and the period of time for
which, a decision as referred to in point (a) may still be used

1.
Each Member State shall provide for penalties for failure to
comply with Community customs legislation. Such penalties
shall be effective, proportionate and dissuasive.

2. Where administrative penalties are applied, they may take,
inter alia, one of the following forms, or both:

(a) a pecuniary charge by the customs authorities,

including,
where appropriate, a settlement applied in place of and in
lieu of a criminal penalty;

(b) the revocation, suspension or amendment of any authorisa-

tion held by the person concerned.

3. Member States shall notify the Commission, within six
months from the date of application of this Article, as deter-
mined in accordance with Article 188(2), of the national provi-
sions in force as envisaged in paragraph 1 and shall notify it
without delay of any subsequent amendment affecting them.

S e c t i o n 6

A p p e a l s

Article 22

Decisions taken by a judicial authority

Articles 23 and 24 shall not apply to appeals lodged with a
view to the annulment, revocation or amendment of a decision
relating to the application of customs legislation taken by a judi-
cial authority, or by customs authorities acting as judicial autho-
rities.

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Article 23

Right of appeal

1.
Any person shall have the right to appeal against any deci-
sion taken by the customs authorities relating to the application
of customs legislation which concerns him directly and indivi-
dually.

Any person who has applied to the customs authorities for a
decision and has not obtained a decision on that request within
the time limits referred to in Article 16(2) shall also be entitled
to exercise the right of appeal.

2.

The right of appeal may be exercised in at least two steps:

(a) initially, before

authorities or a judicial
authority or other body designated for that purpose by the
Member States;

customs

the

(b) subsequently, before a higher independent body, which may
be a judicial authority or an equivalent specialised body,
according to the provisions in force in the Member States.

The appeal must be lodged in the Member State where the

3.
decision has been taken or applied for.

4. Member States shall ensure that the appeals procedure
enables the prompt confirmation or correction of decisions
taken by the customs authorities.

Article 24

Suspension of implementation

The submission of an appeal shall not cause implementa-

1.
tion of the disputed decision to be suspended.

2.
The customs authorities shall, however, suspend imple-
mentation of such a decision in whole or in part where they
have good reason to believe that the disputed decision is incon-
sistent with customs legislation or that irreparable damage is to
be feared for the person concerned.

3.
In the cases referred to in paragraph 2, where the disputed
decision has the effect of causing import duties or export duties
to be payable, suspension of that decision shall be conditional
upon the provision of a guarantee, unless it is established, on
the basis of a documented assessment, that such a guarantee
would be likely to cause the debtor serious economic or social
difficulties.

The Commission may, in accordance with the regulatory proce-
dure referred to in Article 184(2), adopt measures for the imple-
mentation of the first subparagraph of this paragraph.

S e c t i o n 7

C o n t r o l o f g o o d s

Article 25

Customs controls

The customs authorities may carry out all the customs

1.
controls they deem necessary.

Customs controls may in particular consist of examining goods,
taking samples, verifying declaration data and the existence and
authenticity of documents, examining the accounts of economic
operators and other records,
transport,
inspecting luggage and other goods carried by or on persons
and carrying out official enquiries and other similar acts.

inspecting means of

Customs

controls, other

than random checks,

shall
2.
primarily be based on risk analysis using electronic data proces-
sing techniques, with the purpose of identifying and evaluating
the risks and developing the necessary counter-measures, on the
basis of criteria developed at national, Community and, where
available, international level.

Member States,
in cooperation with the Commission, shall
develop, maintain and employ a common risk management
framework, based upon the exchange of risk information and
analysis between customs administrations and establishing, inter
alia, common risk evaluation criteria, control measures and
priority control areas.

Controls based upon such information and criteria shall be
carried out without prejudice to other controls carried out in
accordance with paragraphs 1 and 2 or with other provisions in
force.

The Commission, without prejudice to paragraph 2 of this
in accordance with the regulatory procedure
implementing measures

3.
Article, shall,
referred to in Article 184(2), adopt
laying down the following:

(a) common risk management framework;

(b) common criteria and priority control areas;

(c) the risk information and analysis to be exchanged between

customs administrations.

Article 26

Cooperation between authorities

1. Where, in respect of the same goods, controls other than
customs controls are to be performed by competent authorities
other than the customs authorities, customs authorities shall, in
close cooperation with those other authorities, endeavour to
have those controls performed, wherever possible, at the same
time and place as customs controls
(one-stop-shop), with
customs authorities having the coordinating role in achieving
this.

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In the framework of

2.
the controls referred to in this
Section, customs and other competent authorities may, where
necessary for the purposes of minimising risk and combating
fraud, exchange with each other and with the Commission data
received in the context of the entry, exit, transit, transfer, storage
and end-use of goods, including postal traffic, moved between
the customs territory of the Community and other territories,
the presence and movement within the customs territory of
non-Community goods and goods placed under the end-use
procedure, and the results of any control. Customs authorities
and the Commission may also exchange such data with each
other for the purpose of ensuring a uniform application of
Community customs legislation.

Article 27

Post-release control

The customs authorities may, after releasing the goods and in
order to ascertain the accuracy of the particulars contained in
the summary or customs declaration,
inspect any documents
and data relating to the operations in respect of the goods in
question or to prior or subsequent commercial operations invol-
ving those goods. Those authorities may also examine such
goods and/or take samples where it is still possible for them to
do so.

Such inspections may be carried out at the premises of the
holder of the goods or his representative, of any other person
directly or indirectly involved in those operations in a business
capacity or of any other person in possession of those docu-
ments and data for business purposes.

Article 28

Intra-Community flights and sea crossings

1.
Customs controls or formalities shall be carried out in
respect of the cabin and hold baggage of persons either taking
an intra-Community flight, or making an intra-Community sea
crossing, only where the customs legislation provides for such
controls or formalities.

Paragraph 1 shall apply without prejudice to either of the

2.
following:

(a) security and safety checks;

(b) checks linked to prohibitions or restrictions.

3.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures for the
implementation of this Article, laying down the cases in which
and
and the
formalities may be applied to the following:

conditions under which customs

controls

(a) the cabin and hold baggage of the following:

(i) persons taking a flight in an aircraft which comes from
a non-Community airport and which, after a stopover
at a Community airport, continues to another Com-
munity airport;

(ii) persons taking a flight

in an aircraft which stops
over at a Community airport before continuing to a
non-Community airport;

(iii) persons using a maritime service provided by the same
vessel and comprising successive legs departing from,
calling at or terminating in a non-Community port;

(iv) persons on board pleasure craft and tourist or business

aircraft;

(b) cabin and hold baggage:

(i) arriving at a Community airport on board an aircraft
coming from a non-Community airport and transferred
at
aircraft
airport
proceeding on an intra-Community flight;

that Community

to another

(ii) loaded at a Community airport onto an aircraft
proceeding on an intra-Community flight for transfer at
another Community airport to an aircraft whose desti-
nation is a non-Community airport.

S e c t i o n 8

K e e p i n g o f d o c u m e n t s a n d o t h e r i n f o r m a t i o n ;
c h a r g e s a n d c o s t s

Article 29

Keeping of documents and other information

1.
The person concerned shall, for the purposes of customs
controls, keep the documents and information referred to in
Article 9(1) for at least three calendar years, by any means
accessible by and acceptable to the customs authorities.

In the case of goods released for free circulation in circum-
stances other than those referred to in the third subparagraph,
or goods declared for export, that period shall run from the end
of the year in which the customs declarations for release for free
circulation or export are accepted.

In the case of goods released for free circulation duty-free or at
a reduced rate of import duty on account of their end-use, that
period shall run from the end of the year in which they cease to
be subject to customs supervision.

In the case of goods placed under another customs procedure,
that period shall run from the end of the year in which the
customs procedure concerned has ended.

2. Without prejudice to Article 68(4), where a customs
control
in respect of a customs debt shows that the relevant
entry in the accounts has to be corrected and the person
concerned has been notified of this, the documents and infor-
mation shall be kept for three years beyond the time limit
provided for in paragraph 1 of this Article.

Where an appeal has been lodged or where court proceedings
have begun, the documents and information must be kept for
the period provided for in paragraph 1 of this Article or until
the appeals procedure or court proceedings are terminated,
whichever is the later.

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Article 30

Charges and costs

Customs authorities shall not

1.
the
performance of customs controls or any other application of
the customs legislation during the official opening hours of
their competent customs offices.

impose charges for

However,
the customs authorities may impose charges or
recover costs where specific services are rendered, in particular
the following:

(a) attendance, where requested, by customs staff outside official
office hours or at premises other than customs premises;

(b) analyses or expert reports on goods and postal fees for the
return of goods to an applicant, particularly in respect of
decisions taken pursuant to Article 20 or the provision of
information in accordance with Article 8(1);

(c) the examination or sampling of goods for verification
purposes, or the destruction of goods, where costs other
than the cost of using customs staff are involved;

(d) exceptional control measures, where these are necessary due

to the nature of the goods or to potential risk.

2.
The measures designed to amend non-essential elements
of this Regulation, by supplementing it, laying down measures
for the implementation of the second subparagraph of para-
graph 1, shall be adopted in accordance with the regulatory
procedure with scrutiny referred to in Article 184(4).

CHAPTER 3

Currency conversion and time limits

Article 31

Currency conversion

1.
The competent authorities shall publish, and/or make
available on the Internet, the rate of exchange applicable where
the conversion of currency is necessary for one of the following
reasons:

(a) because factors used to determine the customs value of
goods are expressed in a currency other than that of the
Member State where the customs value is determined;

(b) because the value of the euro is required in national curren-
cies for the purposes of determining the tariff classification
of goods and the amount of
import and export duty,
including value thresholds in the Community Customs
Tariff.

euro in national currencies to be applied within the framework
of the customs legislation shall be fixed at least once a year.

3.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures for the
implementation of this Article.

Article 32

Time limits

1. Where a period, date or time limit is laid down in the
customs legislation, such period shall not be extended or
reduced and such date or time limit shall not be deferred or
brought forward unless specific provision is made in the provi-
sions concerned.

2.
The rules applicable to periods, dates and time limits set
out in Regulation (EEC, Euratom) No 1182/71 of the Council of
3 June 1971 determining the rules applicable to periods, dates
and time limits (1) shall apply, except where otherwise specifi-
cally provided for in Community customs legislation.

TITLE II

FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT
DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN
GOODS ARE APPLIED

CHAPTER 1

Common customs tariff and tariff classification of goods

Article 33

Common Customs Tariff

Import and export duties due shall be based on the

1.
Common Customs Tariff.

Other measures prescribed by Community provisions governing
specific fields relating to trade in goods shall, where appropriate,
be applied according to the tariff classification of those goods.

2.

The Common Customs Tariff shall comprise the following:

(a) the Combined Nomenclature of goods as laid down in
Council Regulation (EEC) No 2658/87 of 23 July 1987 on
the tariff and statistical nomenclature and on the Common
Customs Tariff (2);

(b) any other nomenclature which is wholly or partly based on
the Combined Nomenclature or which provides for further
subdivisions to it, and which is established by Community
provisions governing specific fields with a view to the appli-
cation of tariff measures relating to trade in goods;

2. Where the conversion of currency is necessary for reasons
other than those referred to in paragraph 1, the value of the

(1) OJ L 124, 8.6.1971, p. 1.
(2) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation

(EC) No 733/2007 (OJ L 169, 29.6.2007, p. 1).

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(c) the conventional or normal autonomous customs duties
applicable to goods covered by the Combined Nomencla-
ture;

(d) the preferential

tariff measures contained in agreements
which the Community has concluded with certain countries
or territories outside the customs territory of
the Com-
munity or groups of such countries or territories;

(e) preferential tariff measures adopted unilaterally by the Com-
munity in respect of certain countries or territories outside
the customs territory of the Community or groups of such
countries or territories;

(f) autonomous measures providing for a reduction in or

exemption from customs duties on certain goods;

(g) favourable tariff treatment specified for certain goods, by
in the framework of

their nature or end-use,
reason of
measures referred to under points (c) to (f) or (h);

(h) other

tariff measures provided for by agricultural or

commercial or other Community legislation.

3. Where the goods concerned fulfil the conditions included
in the measures laid down in points (d) to (g) of paragraph 2,
the measures referred to in those provisions shall apply, at
the request of the declarant, instead of those provided for in
point (c) of
that paragraph. Such application may be made
retrospectively, provided that the time limits and conditions laid
down in the relevant measure or in the Code are complied with.

the measures

application of

to (g) of paragraph 2, or

referred to in
4. Where
the exemption from
points (d)
is restricted to a
measures referred to in point (h) thereof,
certain volume of
imports or exports, such application or
exemption shall, in the case of tariff quotas, cease as soon as the
specified volume of imports or exports is reached.

In the case of tariff ceilings such application shall cease by
virtue of a legal act of the Community.

The Commission shall,

5.
in accordance with the manage-
ment procedure referred to in Article 184(3), adopt measures
for the implementation of paragraphs 1 and 4 of this Article.

Article 34

Tariff classification of goods

1.
For the application of the Common Customs Tariff, ‘tariff
classification’ of goods shall consist in the determination of one
of the subheadings or further subdivisions of the Combined
Nomenclature under which those goods are to be classified.

2.
For the application of non-tariff measures, ‘tariff classifica-
tion’ of goods shall consist in the determination of one of the
subheadings or further subdivisions of the Combined Nomen-
clature, or of any other nomenclature which is established by
Community provisions and which is wholly or partly based on
the Combined Nomenclature or which provides for further
subdivisions to it, under which those goods are to be classified.

CHAPTER 2

Origin of goods

S e c t i o n 1

N o n - p r e f e r e n t i a l o r i g i n

Article 35

Scope

Articles 36, 37 and 38 lay down rules for the determination of
the non-preferential origin of goods
the purposes of
applying the following:

for

(a) the Common Customs Tariff with the exception of

the

measures referred to in points (d) and (e) of Article 33(2);

(b) measures, other than tariff measures, established by Com-
munity provisions governing specific fields relating to trade
in goods;

(c) other Community measures relating to the origin of goods.

Article 36

Acquisition of origin

Goods wholly obtained in a single country or territory
1.
shall be regarded as having their origin in that country or terri-
tory.

Goods the production of which involved more than one
2.
country or territory shall be deemed to originate in the country
or territory where they underwent their last substantial transfor-
mation.

Article 37

Proof of origin

1. Where an origin has been indicated in the customs
declaration pursuant to customs legislation, the customs autho-
rities may require the declarant to prove the origin of the goods.

2. Where proof of origin of goods is provided pursuant to
customs legislation or other Community legislation governing
specific fields, the customs authorities may,
in the event of
reasonable doubt, require any additional evidence needed in
order to ensure that the indication of origin does comply with
the rules laid down by the relevant Community legislation.

A document proving origin may be issued in the Com-

3.
munity where the exigencies of trade so require.

Article 38

Implementing measures

The subheading or

3.
further subdivision determined in
accordance with paragraphs 1 and 2 shall be used for the
purpose of applying the measures linked to that subheading.

The Commission shall, in accordance with the regulatory proce-
dure referred to in Article 184(2), adopt measures for the imple-
mentation of Articles 36 and 37.

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S e c t i o n 2

P r e f e r en t i a l o r i g i n

Article 39

Preferential origin of goods

In order to benefit

1.
from the measures referred to in
points (d) or (e) of Article 33(2) or from non-tariff preferential
measures, goods shall comply with the rules on preferential
origin referred to in paragraphs 2 to 5 of this Article.

2.
In the case of goods benefiting from preferential measures
contained in agreements which the Community has concluded
with certain countries or territories outside the customs terri-
tory of the Community or with groups of such countries or
territories, the rules on preferential origin shall be laid down in
those agreements.

3.
In the case of goods benefiting from preferential measures
adopted unilaterally by the Community in respect of certain
the
countries or territories outside the customs territory of
Community or groups of such countries or territories, other
than those referred to in paragraph 5, the Commission shall, in
accordance with the
referred to in
Article 184(2), adopt measures laying down the rules on prefer-
ential origin.

regulatory procedure

4.
In the case of goods benefiting from preferential measures
applicable in trade between the customs territory of the Com-
munity and Ceuta and Melilla, as contained in Protocol 2 to the
1985 Act of Accession, the rules on preferential origin shall be
adopted in accordance with Article 9 of that Protocol.

5.
In the case of goods benefiting from preferential measures
contained in preferential arrangements in favour of the overseas
countries and territories associated with the Community, the
rules on preferential origin shall be adopted in accordance with
Article 187 of the Treaty.

The Commission shall, in accordance with the regulatory
6.
procedure referred to in Article 184(2), adopt measures neces-
sary for
referred to in
paragraphs 2 to 5 of this Article.

the implementation of

the rules

CHAPTER 3

Value of goods for customs purposes

Article 40

Scope

The customs value of goods, for the purposes of applying the
Common Customs Tariff and non-tariff measures laid down by
Community provisions governing specific fields relating to trade
in goods, shall be determined in accordance with Articles 41
to 43.

Article 41

Method of customs valuation based on the transaction
value

1.
The primary basis for the customs value of goods shall be
the transaction value, that is the price actually paid or payable

for the goods when sold for export to the customs territory of
the Community, adjusted, where necessary, in accordance with
measures adopted pursuant to Article 43.

2.
The price actually paid or payable is the total payment
made or to be made by the buyer to the seller or by the buyer
to a third party for the benefit of the seller for the imported
goods and includes all payments made or to be made as a
condition of sale of the imported goods.

The transaction value shall apply provided that

3.
following conditions are satisfied:

the

(a) there are no restrictions as to the disposal or use of the

goods by the buyer, other than any of the following:

(i) restrictions imposed or required by a law or by the

public authorities in the Community;

(ii) limitations of the geographical area in which the goods

may be resold;

(iii) restrictions which do not
customs value of the goods;

substantially affect

the

(b) the sale or price is not subject

to some condition or
consideration for which a value cannot be determined with
respect to the goods being valued;

(c) no part of the proceeds of any subsequent resale, disposal
or use of the goods by the buyer will accrue directly or
indirectly to the seller, unless an appropriate adjustment can
be made in accordance with measures adopted pursuant to
Article 43;

(d) the buyer and seller are not related or the relationship did

not influence the price.

Article 42

Secondary methods of customs valuation

1. Where the customs value of goods cannot be determined
under Article 41, it shall be determined by proceeding sequen-
tially from point (a) to point (d) of paragraph 2 of this Article,
until the first point under which the customs value of goods
can be determined.

The order of application of points (c) and (d) shall be reversed if
the declarant so requests.

2.

The customs value, pursuant to paragraph 1, shall be:

(a) the transaction value of identical goods sold for export to
the customs territory of the Community and exported at or
about the same time as the goods being valued;

(b) the transaction value of similar goods sold for export to the
customs territory of the Community and exported at or
about the same time as the goods being valued;

(c) the value based on the unit price at which the imported
goods, or identical or similar imported goods, are sold
within the customs territory of
the Community in the
greatest aggregate quantity to persons not related to the
sellers;

(d) the computed value.

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3. Where the customs value cannot be determined under
paragraph 1, it shall be determined, on the basis of data avail-
able in the customs territory on the Community, using reason-
able means consistent with the principles and general provisions
of the following:

(a) the agreement on implementation of Article VII of

the

General Agreement on Tariffs and Trade;

(b) Article VII of General Agreement on Tariffs and Trade;

(c) this chapter.

Article 43

Implementing measures

The Commission shall, in accordance with the regulatory proce-
dure referred to in Article 184(2), adopt the measures laying
down the following:

(a) the elements which, for the purposes of determining the
customs value, must be added to the price actually paid or
payable, or which may be excluded;

(b) elements which are to be used to determine the computed

value;

(c) the method of determination of

the customs value in
specific cases, and with regard to goods for which a customs
debt is incurred after the use of a special procedure;

(d) any further conditions, provisions and rules necessary for

the application of Articles 41 and 42.

TITLE III

CUSTOMS DEBT AND GUARANTEES

CHAPTER 1

Incurrence of a customs debt

S e c t i o n 1

C u s to m s d e b t o n i m p o r t a t i o n

Article 44

Release for free circulation and temporary admission

A customs debt on importation shall be incurred through
1.
the placing of non-Community goods liable to import duties
under either of the following customs procedures:

(a) release for free circulation,

including under the end-use

provisions;

(b) temporary admission with partial relief from import duties.

A customs debt shall be incurred at the time of acceptance

2.
of the customs declaration.

3.
The declarant shall be the debtor. In the event of indirect
representation, the person on whose behalf the customs declara-
tion is made shall also be a debtor.

Where a customs declaration in respect of one of the procedures
referred to in paragraph 1 is drawn up on the basis of informa-
tion which leads to all or part of the import duties not being
collected, the person who provided the information required to

draw up the declaration and who knew, or who ought reason-
ably to have known, that such information was false shall also
be a debtor.

Article 45

Special provisions relating to non-originating goods

1. Where a prohibition of drawback of, or exemption from,
import duties applies to non-originating goods used in the
manufacture of products for which a proof of origin is issued or
made out
in the framework of a preferential arrangement
between the Community and certain countries or territories
outside the customs territory of the Community or groups of
such countries or territories, a customs debt on importation
shall be incurred in respect of those non-originating goods,
through the acceptance of the re-export notification relating to
the products in question.

2. Where a customs debt is incurred pursuant to paragraph 1,
the amount of import duty corresponding to that debt shall be
determined under the same conditions as in the case of a
customs debt resulting from the acceptance, on the same date,
of the customs declaration for release for free circulation of the
non-originating goods used in the manufacture of the products
in question for the purpose of ending the inward processing
procedure.

shall

and (3)

Article 44(2)

3.
apply mutatis mutandis.
However, in the case of non-Community goods as referred to in
Article 179, the person who lodges the re-export notification
shall be the debtor. In the event of indirect representation, the
person on whose behalf the notification is lodged shall also be a
debtor.

Article 46

Customs debt incurred through non-compliance

1.
For goods liable to import duties, a customs debt on
importation shall be incurred through non-compliance with any
of the following:

(a) one of

the obligations laid down in customs legislation
concerning the introduction of non-Community goods into
the customs territory of the Community, their removal from
customs supervision, or the movement, processing, storage,
temporary admission or disposal of such goods within that
territory;

(b) one of

the obligations laid down in customs legislation
concerning the end-use of goods within the customs terri-
tory of the Community;

(c) a condition governing the placing of non-Community goods
under a customs procedure or the granting, by virtue of the
end-use of the goods, of duty exemption or a reduced rate
of import duty.

The time at which the customs debt is incurred shall be

2.
either of the following:

(a) the moment when the obligation the non-fulfilment of
which gives rise to the customs debt is not met or ceases to
be met;

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(b) the moment when a customs declaration is accepted for the
placing of goods under a customs procedure where it is
established subsequently that a condition governing the
placing of the goods under that procedure or the granting
of a duty exemption or a reduced rate of import duty by
virtue of the end-use of the goods was not in fact fulfilled.

In cases referred to under points (a) and (b) of paragraph 1,

3.
the debtor shall be any of the following:

(a) any person who was required to fulfil

the obligations

concerned;

(b) any person who was aware or should reasonably have been
aware that an obligation under the customs legislation was
not fulfilled and who acted on behalf of the person who
was obliged to fulfil the obligation, or who participated in
the act which led to the non-fulfilment of the obligation;

(c) any person who acquired or held the goods in question and
who was aware or should reasonably have been aware at the
time of acquiring or receiving the goods that an obligation
under the customs legislation was not fulfilled.

4.
In cases referred to under point (c) of paragraph 1, the
debtor shall be the person who is required to comply with the
conditions governing the placing of the goods under a customs
procedure or declaring the goods concerned under that proce-
dure or the granting of a duty exemption or reduced rate of
import duty by virtue of the end-use of the goods.

Where a customs declaration in respect of one of the procedures
referred to in paragraph 1 is drawn up, or any information
required under the customs legislation relating to the conditions
governing the placing of the goods under a customs procedure
is given to the customs authorities, which leads to all or part of
the import duties not being collected, the person who provided
the information required to draw up the declaration and who
knew, or who ought reasonably to have known, that such infor-
mation was false shall also be a debtor.

Article 47

Deduction of an amount of import duty already paid

a

is

customs

incurred, pursuant

1. Where
to
debt
Article 46(1), in respect of goods released for free circulation at
a reduced rate of import duty on account of their end-use, the
amount of import duty paid when the goods were released for
the
free circulation shall be deducted from the amount of
import duty corresponding to the customs debt.

The first subparagraph shall apply mutatis mutandis where a
customs debt is incurred in respect of scrap and waste resulting
from the destruction of such goods.

debt

customs

a
to
2. Where
in respect of goods placed under temporary
Article 46(1),
admission with partial relief from import duties, the amount of
import duty paid under partial relief shall be deducted from the
amount of the import duty corresponding to the customs debt.

incurred, pursuant

is

S e c t i o n 2

C u s to m s d e b t o n e x p o r t a t i o n

Article 48

Export and outward processing

1.
A customs debt on exportation shall be incurred through
the placing of goods liable to export duties under the export
procedure or the outward processing procedure.

The customs debt shall be incurred at the time of accep-

2.
tance of the customs declaration.

3.
The declarant shall be the debtor. In the event of indirect
representation, the person on whose behalf the customs declara-
tion is made shall also be a debtor.

Where a customs declaration is drawn up on the basis of infor-
mation which leads to all or part of the export duties not being
collected, the person who provided the information required for
the declaration and who knew, or who should reasonably have
known, that such information was false shall also be a debtor.

Article 49

Customs debt incurred through non-compliance

1.
For goods liable to export duties, a customs debt on
exportation shall be incurred through non-compliance with
either of the following:

(a) one of the obligations laid down in customs legislation for

the exit of the goods;

(b) the conditions under which the goods were allowed to leave
the Community with total or

the customs territory of
partial relief from export duties.

The time at which the customs debt is incurred shall be

2.
one of the following:

(a) the moment at which the goods actually leave the customs
territory of the Community without a customs declaration;

(b) the moment at which the goods reach a destination other
than that for which they were allowed to leave the customs
territory of the Community with total or partial relief from
export duties;

(c) should the customs authorities be unable to determine the
moment referred in point (b), the expiry of the time limit
set for the production of evidence that the conditions enti-
tling the goods to such relief have been fulfilled.

In cases referred to under point (a) of paragraph 1, the

3.
debtor shall be any of the following:

(a) any person who was

required to fulfil

the obligation

concerned;

(b) any person who was aware or should reasonably have been
aware that the obligation concerned was not fulfilled and
who acted on behalf of the person who was obliged to fulfil
the obligation;

(c) any person who participated in the act which led to the
non-fulfilment of
the obligation and who was aware or
should reasonably have been aware that a customs declara-
tion had not been lodged but should have been.

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4.
In cases referred to under point (b) of paragraph 1, the
debtor shall be any person who is required to comply with the
conditions under which the goods were allowed to leave the
customs territory of the Community with total or partial relief
from export duties.

incurred prior to the time at which they reached that conclu-
sion, the customs debt shall be deemed to have been incurred at
the earliest time that such a situation can be established.

Article 53

S e c t i o n 3

Special rules for calculation of the amount of import duty

P r ov i s i o n s c o m m o n t o c u s t o m s d e b t s i n c u r r e d
o n i m p o r t a t i o n a n d e x p o r t a t i o n

Article 50

Prohibitions and restrictions

The customs debt on importation or exportation shall be
1.
incurred even if
to
measures of prohibition or restriction on importation or expor-
tation of any kind.

relates to goods which are subject

it

However, no customs debt shall be incurred on either of

2.
the following:

(a) the unlawful introduction into the customs territory of the

Community of counterfeit currency;

(b) the introduction into the customs territory of the Com-
munity of narcotic drugs and psychotropic substances other
than where strictly supervised by the competent authorities
with a view to their use for medical and scientific purposes.

3.
For the purposes of penalties as applicable to customs
offences, the customs debt shall nevertheless be deemed to have
been incurred where, under the law of a Member State, customs
duties or the existence of a customs debt provide the basis for
determining penalties.

Article 51

Several debtors

Where several persons are liable for payment of the amount of
import or export duty corresponding to one customs debt, they
shall be jointly and severally liable for the full amount of the
debt.

1. Where costs for storage or usual forms of handling have
been incurred within the customs territory of the Community
in respect of goods placed under a customs procedure, such
costs or the increase in value shall not be taken into account for
the calculation of the amount of import duty where satisfactory
proof of those costs is provided by the declarant.

However, the customs value, quantity, nature and origin of non-
Community goods used in the operations shall be taken into
account for the calculation of the amount of import duty.

2. Where the tariff classification of goods placed under a
customs procedure changes as a result of usual forms of hand-
ling within the customs territory of the Community, the original
tariff classification for the goods placed under the procedure
shall be applied at the request of the declarant.

3. Where a customs debt is incurred for processed products
resulting from the inward processing procedure, the amount of
import duty corresponding to such debt shall, at the request of
the declarant, be determined on the basis of the tariff classifica-
tion, customs value, quantity, nature and origin of the goods
placed under the inward processing procedure at the time of
acceptance of the customs declaration relating to those goods.

4. Where customs legislation provides for a favourable tariff
treatment of goods, or for relief or total or partial exemption
from import or export duties, pursuant to points (d) to (g) of
Article 33(2), Articles 130 to 133 or Articles 171 to 174, or
pursuant to Council Regulation (EEC) No 918/83 of 28 March
1983 setting up a Community system of reliefs from customs
duty (1), such favourable tariff treatment, relief or exemption
shall also apply in cases where a customs debt is incurred
pursuant to Articles 46 or 49 of this Regulation, on condition
that the failure which led to the incurrence of a customs debt
did not constitute an attempt at deception.

Article 52

Article 54

Implementing measures

General rules for calculation of the amount of import or
export duty

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down the following:

The amount of the import or export duty shall be deter-
1.
mined on the basis of those rules for calculation of duty which
were applicable to the goods concerned at the time at which the
customs debt in respect of them was incurred.

2. Where it is not possible to determine precisely the time at
which the customs debt is incurred, that time shall be deemed
to be the time at which the customs authorities conclude that
the goods are in a situation in which a customs debt has been
incurred.

(a) the rules for the calculation of the amount of import or

export duty applicable to goods;

(b) further special rules for specific procedures;

(c) derogations from Articles 52 and 53, in particular to avoid
the tariff measures referred to in

the circumvention of
Article 33(2)(h),

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

However, where the information available to the customs autho-
rities enables them to establish that the customs debt had been

(1) OJ L 105, 23.4.1983, p. 1. Regulation as last amended by the 2003 Act

of Accession.

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Article 55

Place where the customs debt is incurred

1.
A customs debt shall be incurred at the place where the
customs declaration or the re-export notification referred to in
Articles 44, 45 and 48 is lodged or where the supplementary
declaration referred to in Article 110(3) is to be lodged.

In all other cases, the place where a customs debt is incurred
shall be the place where the events from which it arises occur.

If it is not possible to determine that place, the customs debt
shall be incurred at the place where the customs authorities
conclude that the goods are in a situation in which a customs
debt is incurred.

If the goods have been entered for a customs procedure
2.
which has not been discharged, and the place cannot be deter-
mined, pursuant to the second or third subparagraphs of para-
graph 1, within a specified period of time, the customs debt
shall be incurred at the place where the goods were either
placed under the procedure concerned or were introduced into
the customs territory of the Community under that procedure.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down the period of time
referred to in the first subparagraph of this paragraph shall be
adopted in accordance with the regulatory procedure with scru-
tiny referred to in Article 184(4).

3. Where the information available to the customs authori-
ties enables them to establish that the customs debt may have
been incurred in several places,
the customs debt shall be
deemed to have been incurred at the place where it was first
incurred.

4.
If a customs authority establishes that a customs debt has
been incurred under Article 46 or Article 49 in another
Member State and the amount of import or export duty corre-
sponding to that debt is lower than EUR 10 000, the customs
debt shall be deemed to have been incurred in the Member
State where the finding was made.

antee to be provided by a person other than the person from
whom it is required.

4. Without prejudice to Article 64, the customs authorities
shall require only one guarantee to be provided in respect of
specific goods or a specific declaration.

The guarantee provided for a specific declaration shall apply to
the amount of import or export duty corresponding to the
customs debt and other charges in respect of all goods covered
by or released against that declaration, whether or not that
declaration is correct.

If the guarantee has not been released,
it may also be used,
within the limits of the secured amount, for the recovery of
amounts of import or export duty and other charges payable
following post-release control of those goods.

At the request of the person referred to in paragraph 3 of
5.
this Article, the customs authorities may,
in accordance with
Article 62(1) and (2), authorise the provision of a comprehen-
sive guarantee to cover the amount of import or export duty
corresponding to the customs debt in respect of two or more
operations, declarations or customs procedures.

6.
No guarantee shall be required from States, regional and
local government authorities or other bodies governed by public
law, in respect of the activities in which they engage as public
authorities.

7.
The customs authorities may waive the requirement for
provision of a guarantee where the amount of import or export
duty to be secured does not exceed the statistical threshold for
declarations laid down in accordance with Article 12 of Council
Regulation (EC) No 1172/95 of 22 May 1995 on the statistics
relating to the trading of goods by the Community and its
Member States with non-member countries (1).

8.
A guarantee accepted or authorised by the customs autho-
rities shall be valid throughout the customs territory of the
Community, for the purposes for which it is given.

The measures designed to amend non-essential elements
laying down the

this Regulation, by supplementing it,

9.
of
following:

CHAPTER 2

— conditions for the implementation of this Article,

Guarantee for a potential or existing customs debt

Article 56

General provisions

1.
This Chapter shall apply to guarantees both for customs
debts which have been incurred and for those which may be
incurred, unless otherwise specified.

2.
Customs authorities may require a guarantee to be
provided in order to ensure payment of the amount of import
or export duty corresponding to a customs debt. Where the
relevant provisions so provide, the guarantee required may also
cover other charges as provided for under other relevant provi-
sions in force.

3. Where the customs authorities require a guarantee to be
provided,
it shall be required from the debtor or the person
who may become the debtor. They may also permit the guar-

— cases, other than those laid down in paragraph 6 of this

Article, in which no guarantee is to be required,

— exceptions to paragraph 8 of this Article,

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

Article 57

Compulsory guarantee

1. Where it is compulsory for a guarantee to be provided,
and subject to the rules adopted pursuant to paragraph 3, the
customs authorities shall fix the amount of such guarantee at a
level equal to the precise amount of import or export duty
corresponding to the customs debt and of other charges where
that amount can be established with certainty at the time when
the guarantee is required.

(1) OJ L 118, 25.5.1995, p. 10. Regulation as last amended by Regulation

(EC) No 1882/2003.

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Where it is not possible to establish the precise amount, the
guarantee shall be fixed at the maximum amount, as estimated
by the customs authorities, of import or export duty corre-
sponding to the customs debt and of other charges which have
been or may be incurred.

2. Without prejudice to Article 62, where a comprehensive
guarantee is provided for the amount of import or export duty
corresponding to customs debts and other charges which vary
in amount over time, the amount of such guarantee shall be set
at a level enabling the amount of import or export duty corre-
sponding to customs debts and other charges to be covered at
all times.

3.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures for the
implementation of paragraph 1 of this Article.

Article 58

Optional guarantee

the amount of

Where the provision of a guarantee is optional, such guarantee
shall in any case be required by the customs authorities if they
import or export duty corre-
consider that
sponding to a customs debt and other charges are not certain to
be paid within the prescribed period. Its amount shall be fixed
by those authorities so as not to exceed the level referred to in
Article 57.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down when a guarantee
is optional shall be adopted in accordance with the regulatory
procedure with scrutiny referred to in Article 184(4).

Article 59

Provision of a guarantee

A guarantee may be provided in one of the following

1.
forms:

(a) by a cash deposit or by any other means of payment recog-
nised by the customs authorities as being equivalent to a
cash deposit, made in euro or in the currency of
the
Member State in which the guarantee is required;

(b) by an undertaking given by a guarantor;

(c) by another form of guarantee which provides equivalent
assurance that the amount of import or export duty corre-
sponding to the customs debt and other charges will be
paid.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down the forms of guar-
antee referred in point (c) of the first subparagraph of this para-
graph, shall be adopted in accordance with the regulatory proce-
dure with scrutiny referred to in Article 184(4).

A guarantee in the form of a cash deposit or payment
2.
deemed equivalent to a cash deposit shall be given in accord-
ance with the provisions in force in the Member State in which
the guarantee is required.

Article 60

Choice of guarantee

The person required to provide a guarantee may choose
between the forms of guarantee laid down in Article 59(1).

However, the customs authorities may refuse to accept the form
of guarantee chosen where it is incompatible with the proper
functioning of the customs procedure concerned.

The customs authorities may require that the form of guarantee
chosen be maintained for a specific period.

Article 61

Guarantor

1.
The guarantor referred to in point (b) of Article 59(1)
must be a third person established in the customs territory of
the Community. The guarantor must be approved by the
customs authorities requiring the guarantee, unless the guar-
antor is a credit institution, financial
institution or insurance
company accredited in the Community in accordance with
Community provisions in force.

2.
The guarantor shall undertake in writing to pay the
secured amount of import or export duty corresponding to a
customs debt and other charges.

3.
The customs authorities may refuse to approve the guar-
antor or the type of guarantee proposed where either does not
appear certain to ensure payment within the prescribed period
of the amount of import or export duty corresponding to the
customs debt and of other charges.

Article 62

Comprehensive guarantee

The authorisation referred to in Article 56(5) shall be

1.
granted only to persons who satisfy the following conditions:

(a) they are established in the customs territory of the Com-

munity;

(b) they have a record of compliance with customs and tax

requirements;

(c) they are regular users of the customs procedures involved or
are known to the customs authorities to have the capacity
to fulfil their obligation in relation to those procedures.

2. Where a comprehensive guarantee is to be provided for
customs debts and other charges which may be incurred, an
economic operator may be authorised to use a comprehensive
guarantee with a reduced amount or to have a guarantee waiver
provided that he fulfils the following criteria:

(a) a satisfactory system of managing commercial and, where
transport records, which allows appropriate

appropriate,
customs controls;

(b) proven solvency.

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The Commission shall, in accordance with the regulatory
3.
procedure
referred to in Article 184(2), adopt measures
governing the procedure for granting authorisations under para-
graphs 1 and 2 of this Article.

CHAPTER 3

Recovery and payment of duty and repayment and remission
of the amount of import and export duty

Article 63

S e c t i o n 1

Additional provisions relating to the use of guarantees

1.
In cases where a customs debt may be incurred in the
framework of special procedures, paragraphs 2 and 3 shall
apply.

2.
The guarantee waiver authorised in accordance with
Article 62(2) shall not apply to goods which are considered to
present increased risks of fraud.

The Commission shall, in accordance with the regulatory

3.
procedure referred to in Article 184(2), adopt measures:

(a) implementing paragraph 2 of this Article;

(b) temporarily prohibiting the use of a comprehensive guar-
antee with a reduced amount referred to in Article 62(2);

(c) as

in special

an exceptional measure

circumstances,
temporarily prohibiting the use of a comprehensive guar-
antee in respect of goods which have been identified as
being subject to large-scale fraud while under a comprehen-
sive guarantee.

Article 64

Additional or replacement guarantee

Where the customs authorities establish that
the guarantee
provided does not ensure, or is no longer certain or sufficient to
ensure, payment within the prescribed period of the amount of
import or export duty corresponding to the customs debt and
other charges, they shall require any of the persons referred to
in Article 56(3) either to provide an additional guarantee or to
replace the original guarantee with a new guarantee, according
to his choice.

Article 65

Release of the guarantee

1.
The customs authorities shall release the guarantee imme-
diately when the customs debt or liability for other charges is
extinguished or can no longer arise.

2. Where the customs debt or liability for other charges has
been extinguished in part, or may arise only in respect of part,
of the amount which has been secured, a corresponding part of
the guarantee shall be released accordingly at the request of the
person concerned, unless the amount involved does not justify
such action.

3.
The Commission may, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures for the
implementation of this Article.

D e t e r m i n a t i o n o f
e x p o r t d u t y, n o t i f i c a t i o n o f

t h e

a m o u n t o f

i m p o r t o r
t h e c u s t o m s d e b t

a n d e n t r y i n t h e a c c o u n t s

Article 66

Determination of the amount of import or export duty

1.
The amount of import or export duty payable shall be
determined by the customs authorities responsible for the place
where the customs debt is incurred, or is deemed to have been
incurred in accordance with Article 55, as soon as they have the
necessary information.

2. Without prejudice to Article 27, the customs authorities
may accept the amount of import or export duty payable deter-
mined by the declarant.

Article 67

Notification of the customs debt

1.
The customs debt shall be notified to the debtor in the
form prescribed at the place where the customs debt is incurred,
or
is deemed to have been incurred in accordance with
Article 55.

The notification referred to in the first subparagraph shall not
be made in the following situations:

(a) where, pending a final determination of

the amount of
import or export duty, a provisional commercial policy
measure taking the form of a duty has been imposed;

(b) where the amount of import or export duty payable exceeds
that determined on the basis of a decision made in accord-
ance with Article 20;

(c) where the original decision not to notify the customs debt
or to notify it with an amount of import or export duty at
a figure less than the amount of import or export payable
was taken on the basis of general provisions invalidated at a
later date by a court decision;

(d) in cases where the customs authorities are exempted under
the customs legislation from notification of the customs
debt.

The Commission shall, in accordance with the regulatory proce-
dure referred to in Article 184(2), adopt measures for the imple-
mentation of point (d) of the second subparagraph of this para-
graph.

2. Where the amount of import or export duty payable is
equal to the amount entered in the customs declaration, release
of the goods by the customs authorities shall be equivalent to
notifying the debtor of the customs debt.

3. Where paragraph 2 of this Article does not apply, the
customs debt shall be notified to the debtor within fourteen
days of the date on which the customs authorities are in a posi-
tion to determine the amount of import or export duty payable.

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Article 68

Limitation of the customs debt

1.
No customs debt shall be notified to the debtor after the
expiry of a period of three years from the date on which the
customs debt was incurred.

2. Where the customs debt is incurred as the result of an act
which, at the time it was committed, was liable to give rise to
criminal court proceedings, the three year period laid down in
paragraph 1 shall be extended to a period of ten years.

3. Where an appeal is lodged under Article 23, the periods
laid down in paragraphs 1 and 2 of
this Article shall be
suspended, for the duration of the appeal proceedings, from the
date on which the appeal is lodged.

4. Where liability for a customs debt is reinstated pursuant to
Article 79(5), the periods laid down in paragraphs 1 and 2 of
this Article shall be considered as suspended from the date on
which the repayment or remission application was submitted in
accordance with Article 84, until a decision on the repayment
or remission is taken.

Article 69

Entry in the accounts

1.
The customs authorities referred to in Article 66 shall
enter in their accounts, in accordance with the national legisla-
tion, the amount of import or export duty payable as deter-
mined in accordance with that Article.

The first subparagraph shall not apply in cases referred to in the
second subparagraph of Article 67(1).

The customs authorities need not enter in the accounts amounts
of import or export duty which, pursuant to Article 68, corre-
spond to a customs debt which could no longer be notified to
the debtor.

2.
The Member States shall determine the practical proce-
dures for the entry in the accounts of the amounts of import or
export duty. Those procedures may differ according to whether,
in view of the circumstances in which the customs debt was
incurred,
those
amounts will be paid.

the customs authorities are satisfied that

Article 70

Time of entry in the accounts

1. Where a customs debt is incurred as a result of the accep-
tance of the customs declaration of goods for a customs proce-
dure, other than temporary admission with partial relief from
import duties, or of any other act having the same legal effect as
such acceptance, the customs authorities shall enter the amount
of import or export duty payable in the accounts within four-
teen days of the release of the goods.

However, provided that payment has been guaranteed, the total
import or export duty relating to all the goods
amount of
released to one and the same person during a period fixed by
the customs authorities, which may not exceed 31 days, may be
covered by a single entry in the accounts at the end of that

period. Such entry in the accounts shall take place within four-
teen days of the expiry of the period concerned.

2. Where goods may be released subject to certain conditions
which govern either the determination of the amount of import
or export duty payable or its collection, entry in the accounts
shall take place within fourteen days of the day on which the
amount of import or export duty payable is determined or the
obligation to pay that duty is fixed.

relates to a provisional
However, where the customs debt
commercial policy measure taking the form of a duty,
the
amount of import or export duty payable shall be entered in the
accounts within two months of the date of publication in the
Official Journal of the European Union of the Regulation estab-
lishing the definitive commercial policy measure.

3. Where a customs debt is incurred in circumstances not
covered by paragraph 1, the amount of import or export duty
payable shall be entered in the accounts within fourteen days of
the date on which the customs authorities are in a position to
determine the amount of import or export duty in question and
take a decision.

4.
Paragraph 3 shall apply mutatis mutandis with regard to the
amount of import or export duty to be recovered or which
remains to be recovered where the amount of import or export
duty payable has not been entered in the accounts in accordance
with paragraphs 1, 2 and 3, or has been determined and
entered in the accounts at a level
lower than the amount
payable.

5.
The time limits for entry in the accounts laid down in
paragraphs 1, 2 and 3 shall not apply in unforeseeable circum-
stances or in cases of force majeure.

Article 71

Implementing measures

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down rules for entry in
the accounts, shall be adopted in accordance with the regulatory
procedure with scrutiny referred to in Article 184(4).

S e c t i o n 2

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

Article 72

General time limits for payment and suspension of the
time-limit for payment

1.
Amounts of import or export duty, corresponding to a
customs debt notified in accordance with Article 67, shall be
paid by the debtor within the period prescribed by the customs
authorities.

Without prejudice to Article 24(2), that period shall not exceed
ten days following notification to the debtor of the customs
debt. In the case of aggregation of entries in the accounts under
laid down in the second subparagraph of
the conditions
Article 70(1), it shall be so fixed as not to enable the debtor to
obtain a longer period for payment than if he had been granted
deferred payment in accordance with Article 74.

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Extension of that period may be granted by the customs autho-
rities at the request of the debtor where the amount of import
or export duty payable has been determined in the course of
post-release control as referred to in Article 27. Without preju-
dice to Article 77(1), such extensions shall not exceed the time
necessary for
to take the appropriate steps to
discharge his obligation.

the debtor

2.
If the debtor is entitled to any of the payment facilities
laid down in Articles 74 to 77, payment shall be made within
the period or periods specified in relation to those facilities.

The measures designed to amend non-essential elements
3.
of this Regulation, by supplementing it, laying down the condi-
tions for the suspension of the time limit for payment of the
amount of import or export duty corresponding to a customs
debt in the following situations:

(a) where an application for remission of duty is made in

accordance with Article 84;

(b) where goods are to be confiscated, destroyed or abandoned

to the State;

(c) where the customs debt was incurred pursuant to Article 46

and there is more than one debtor,

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

Those measures shall lay down, in particular, the period of the
suspension, taking into account the time which is reasonable for
the conclusion of any formalities or for the recovery of the
amount of import or export duty corresponding to the customs
debt.

Article 73

Payment

Payment shall be made in cash or by any other means
including by adjustment of a

1.
with similar discharging effect,
credit balance, in accordance with national legislation.

Payment may be made by a third person instead of the

2.
debtor.

3.
The debtor may in any case pay all or part of the amount
of import or export duty without awaiting expiry of the period
he has been granted for payment.

Article 74

Deferment of payment

Without prejudice to Article 79, the customs authorities shall,
at the request of the person concerned and upon provision of a
guarantee, permit deferment of payment of the duty payable in
any of the following ways:

(a) separately in respect of each amount of import or export
duty entered in the accounts in accordance with the first
subparagraph of Article 70(1), or Article 70(4);

(b) globally in respect of all amounts of import or export duty
entered in the accounts in accordance with the first sub-

paragraph of Article 70(1) during a period fixed by the
customs authorities and not exceeding 31 days;

(c) globally in respect of all amounts of import or export duty
forming a single entry in accordance with the second sub-
paragraph of Article 70(1).

Article 75

Time limits for deferred payment

The period for which payment is deferred under Article 74

1.
shall be 30 days.

2. Where payment is deferred in accordance with point (a) of
Article 74, the period shall begin on the day following that on
which the customs debt is notified to the debtor.

3. Where payment is deferred in accordance with point (b) of
Article 74, the period shall begin on the day following that on
which the aggregation period ends. It shall be reduced by the
the number of days
number of days corresponding to half
covered by the aggregation period.

4. Where payment is deferred in accordance with point (c) of
Article 74, the period shall begin on the day following the end
of the period fixed for release of the goods in question. It shall
be reduced by the number of days corresponding to half the
number of days covered by the period concerned.

5. Where the number of days in the periods referred to in
paragraphs 3 and 4 is an odd number, the number of days to be
deducted from the 30-day period pursuant to those paragraphs
shall be equal to half the next lowest even number.

6. Where the periods referred to in paragraphs 3 and 4 are
calendar weeks, Member States may provide that the amount of
import or export duty in respect of which payment has been
deferred is to be paid on the Friday of the fourth week following
the calendar week in question at the latest.

If
those periods are calendar months, Member States may
provide that the amount of import or export duty in respect of
which payment has been deferred is to be paid by the sixteenth
day of the month following the calendar month in question.

Article 76

Implementing measures

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down the rules for defer-
ment of payment in cases where the customs declaration is
simplified in accordance with Article 109, shall be adopted in
accordance with the regulatory procedure with scrutiny referred
to in Article 184(4).

Article 77

Other payment facilities

1.
The customs authorities may grant the debtor payment
facilities other than deferred payment on condition that a guar-
antee is provided.

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Where facilities are granted pursuant to the first subparagraph,
credit interest shall be charged on the amount of import or
export duty. The rate of credit interest shall be the interest rate
applied by the European Central Bank to its most recent main
refinancing operation carried out before the first calendar day of
the half-year in question (‘the reference rate’), plus one percen-
tage point.

The rate of interest on arrears shall be set in accordance with
paragraph 2.

The customs authorities may refrain from charging interest
4.
on arrears where it is established, on the basis of a documented
assessment of
the debtor, that to charge it
would create serious economic or social difficulties.

the situation of

For a Member State which is not participating in the third stage
of economic and monetary union, the reference rate referred to
above shall be the equivalent rate set by its national central
bank.
the reference rate in force on the first
calendar day of the half-year in question shall apply for the
following six months.

In that case,

5.
The measures designed to amend non-essential elements
of this Regulation, by supplementing it, laying down the cases,
in terms of time and amounts, in which the customs authorities
may waive the collection of interest on arrears, shall be adopted
in accordance with the regulatory procedure with scrutiny
referred to in Article 184(4).

2.
The customs authorities may refrain from requiring a
guarantee or from charging credit interest where it is estab-
lished, on the basis of a documented assessment of the situation
of the debtor, that this would create serious economic or social
difficulties.

The Commission may, in accordance with the regulatory
3.
procedure referred to in Article 184(2), adopt measures for the
implementation of paragraphs 1 and 2.

Article 78

Enforcement of payment and arrears

1. Where the amount of import or export duty payable has
not been paid within the prescribed period, the customs autho-
rities shall secure payment of that amount by all means available
to them under the law of the Member State concerned.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it,
laying down measures in
respect of securing payment from guarantors within the frame-
work of a special procedure, shall be adopted in accordance
with the regulatory procedure with scrutiny referred to in
Article 184(4).

Interest on arrears shall be charged on the amount of
2.
import or export duty from the date of expiry of the prescribed
period until the date of payment.

The rate of interest on arrears shall be the interest rate applied
by the European Central Bank to its most recent main refinan-
cing operation carried out before the first calendar day of the
half-year in question (‘the reference rate’), plus two percentage
points.

For a Member State which is not participating in the third stage
of economic and monetary union, the reference rate referred to
above shall be the equivalent rate set by its national central
bank.
the reference rate in force on the first
calendar day of the half-year in question shall apply for the
following six months.

In that case,

to
3. Where a customs debt has been notified pursuant
interest on arrears shall be charged over and
Article 67(3),
above the amount of import or export duty, from the date on
which the customs debt was incurred until the date of its notifi-
cation.

S e c t i o n 3

R e p ay m e n t

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

a m o u n t o f

Article 79

Repayment and remission

to the conditions laid down in this Section,
1.
Subject
amounts of
the
import or export duty shall, provided that
amount to be repaid or remitted exceeds a certain amount, be
repaid or remitted on the following grounds:

(a) overcharged amounts of import or export duty;

(b) defective goods or goods not complying with the terms of

the contract;

(c) error by the competent authorities;

(d) equity.

In addition, where an amount of import or export duty has
been paid and the corresponding customs declaration is invali-
dated in accordance with Article 114, that amount shall be
repaid.

2.
Subject to the rules of competence for a decision, where
the customs authorities themselves discover within the periods
referred to in Article 84(1) that an amount of import or export
duty is repayable or remissible pursuant to Articles 80, 82 or
83, they shall repay or remit on their own initiative.

No repayment or remission shall be granted when the
the customs debt

3.
situation which led to the notification of
results from deception by the debtor.

Repayment shall not give rise to the payment of interest

4.
by the customs authorities concerned.

However, interest shall be paid where a decision granting repay-
ment is not implemented within three months of the date on
which that decision was taken, unless the failure to meet the
deadline was outside the control of the customs authorities.

In such cases, the interest shall be paid from the date of expiry
of the three month period until the date of repayment. The rate
of interest shall be established in accordance with Article 77.

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5. Where the competent authority has granted repayment or
remission in error, the original customs debt shall be reinstated
in so far as it is not time-barred under Article 68.

In such cases, any interest paid under the second subparagraph
of paragraph 4 must be reimbursed.

Article 80

Repayment and remission of overcharged amounts of
import or export duty

An amount of import or export duty shall be repaid or remitted
in so far as the amount corresponding to the customs debt initi-
ally notified exceeds the amount payable, or the customs debt
was notified to the debtor contrary to points (c) or (d) of
Article 67(1).

Article 81

Defective goods or goods not complying with the terms of
the contract

1.
An amount of import duty shall be repaid or remitted if
the notification of the customs debt relates to goods which have
been rejected by the importer because, at the time of release,
they were defective or did not comply with the terms of the
contract on the basis of which they were imported.

Defective goods shall be deemed to include goods damaged
before their release.

2.
Repayment or remission of import duties shall be granted
provided the goods have not been used, except for such initial
use as may have been necessary to establish that they were
defective or did not comply with the terms of the contract and
provided they are exported from the customs territory of the
Community.

3.
Instead of being exported, at the request of the person
concerned, the customs authorities shall permit the goods to be
placed under the inward processing procedure,
including for
destruction, or the external transit, the customs warehousing or
the free zone procedure.

Article 82

Repayment or remission on account of error by the
competent authorities

1.
In situations other than those referred to in the second
subparagraph of Article 79(1) and in Articles 80, 81 and 83, an
amount of import or export duty shall be repaid or remitted
where, as a result of an error on the part of the competent
authorities, the amount corresponding to the customs debt initi-
ally notified was lower than the amount payable, provided the
following conditions are met:

(a) the debtor could not reasonably have detected that error;

(b) the debtor was acting in good faith.

2. Where the preferential treatment of the goods is granted
on the basis of a system of administrative cooperation involving
the authorities of a country or territory outside the customs

territory of the Community, the issue of a certificate by those
authorities, should it prove to be incorrect, shall constitute an
error which could not reasonably have been detected within the
meaning of point (a) of paragraph 1.

The issue of an incorrect certificate shall not, however, consti-
tute an error where the certificate is based on an incorrect
account of the facts provided by the exporter, except where it is
evident that the issuing authorities were aware or should have
been aware that the goods did not satisfy the conditions laid
down for entitlement to the preferential treatment.

The debtor shall be considered to be in good faith if he can
demonstrate that, during the period of the trading operations
concerned, he has taken due care to ensure that all the condi-
tions for the preferential treatment have been fulfilled.

The debtor may not rely on a plea of good faith if the Commis-
sion has published a notice in the Official Journal of the European
Union stating that there are grounds for doubt concerning the
proper application of the preferential arrangements by the bene-
ficiary country or territory.

Article 83

Repayment and remission in equity

In situations other than those referred to in the second sub-
paragraph of Article 79(1) and in Articles 80, 81 and 82, an
amount of import or export duty shall be repaid or remitted in
the interest of equity where a customs debt is incurred under
special circumstances in which no deception or obvious negli-
gence may be attributed to the debtor.

Article 84

Procedure for repayment and remission

1.
Applications for repayment or remission in accordance
with Article 79 shall be submitted to the appropriate customs
office within the following periods:

(a) in the case of overcharged duties, error by the competent
authorities or equity, within three years of the date of notifi-
cation of the customs debt;

(b) in the case of defective goods or goods not complying with
the terms of the contract, within one year of the date of
notification of the customs debt;

(c) in the case of invalidation of a customs declaration, within
the period specified in the rules applicable to invalidation.

The period specified in points (a) and (b) of
the first sub-
paragraph shall be extended where the applicant provides
evidence that he was prevented from submitting his application
within the prescribed period as a result of unforeseeable circum-
stances or force majeure.

2. Where an appeal has been lodged under Article 23 against
the notification of the customs debt, the relevant period speci-
fied in the first subparagraph of paragraph 1 of this Article shall
be suspended, from the date on which the appeal is lodged, for
the duration of the appeal proceedings.

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Article 85

Implementing measures

The Commission shall, in accordance with the regulatory proce-
dure referred to in Article 184(2), adopt measures for the imple-
mentation of this Section. Those measures shall lay down, in
particular, the cases in which the Commission shall, in accord-
ance with
in
Article 184(3), decide whether remission or repayment of an
amount of import or export duty is justified.

the management procedure

referred

to

CHAPTER 4

Extinguishment of customs debt

Article 86

Extinguishment

1. Without prejudice to Article 68 and the provisions in
force relating to non-recovery of
import or
export duty corresponding to a customs debt in the event of the
judicially established insolvency of the debtor, a customs debt
on importation or exportation shall be extinguished in any of
the following ways:

the amount of

(a) by payment of the amount of import or export duty;

(b) subject to paragraph 4, by remission of

the amount of

import or export duty;

(c) where, in respect of goods declared for a customs procedure
entailing the obligation to pay duties, the customs declara-
tion is invalidated;

(d) where goods liable to import or export duties are confis-

cated;

(e) where goods liable to import or export duties are seized and

simultaneously or subsequently confiscated;

(f) where goods

liable to import and export duties are
destroyed under customs supervision or abandoned to the
State;

(g) where the disappearance of the goods or the non-fulfilment
of obligations arising from the customs legislation results
from the total destruction or irretrievable loss of
those
goods as a result of the actual nature of the goods or unfor-
eseeable circumstances or force majeure, or as a consequence
of instruction by the customs authorities; for the purpose of
this point, goods shall be considered as irretrievably lost
when they have been rendered unusable by any person;

(h) where the customs debt was incurred pursuant to Article 46
or 49 and where the following conditions are fulfilled:

(i) the failure which led to the incurrence of a customs debt
had no significant effect on the correct operation of the
customs procedure concerned and did not constitute an
attempt at deception;

(ii) all of the formalities necessary to regularise the situation

of the goods are subsequently carried out;

(i) where goods released for free circulation duty-free, or at a
reduced rate of import duty by virtue of their end-use, have

been exported with the permission of the customs authori-
ties;

(j) where it was incurred pursuant to Article 45 and where the
formalities carried out in order to enable the preferential
tariff treatment referred to in that Article to be granted are
cancelled;

(k) where, subject to paragraph 5 of this Article, the customs
debt was incurred pursuant to Article 46 and evidence is
provided to the satisfaction of the customs authorities that
the goods have not been used or consumed and have been
exported from the customs territory of the Community.

In the event of confiscation, as referred to in point (d) of
2.
paragraph 1,
the
the customs debt shall, nevertheless,
purposes of penalties applicable to customs offences, be deemed
not
to have been extinguished where, under the law of a
Member State, customs duties or the existence of a customs
debt provide the basis for determining penalties.

for

3. Where,
in accordance with point (g) of paragraph 1, a
customs debt is extinguished in respect of goods released for
free circulation duty-free or at a reduced rate of import duty on
account of their end-use, any scrap or waste resulting from their
destruction shall be deemed to be non-Community goods.

the
4. Where several persons are liable for payment of
amount of import or export duty corresponding to the customs
debt and remission is granted, the customs debt shall be extin-
guished only in respect of the person or persons to whom the
remission is granted.

5.
In the case referred to in point (k) of paragraph 1, the
customs debt shall not be extinguished in respect of any person
or persons who attempted deception.

6. Where the customs debt was
to
Article 46, it shall be extinguished with regard to the person
whose behaviour did not involve any attempt at deception and
who contributed to the fight against fraud.

incurred pursuant

7.
The Commission may, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures for the
implementation of this Article.

TITLE IV

GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE
COMMUNITY

CHAPTER 1

Entry summary declaration

Article 87

Obligation to lodge an entry summary declaration

1.
Goods brought into the customs territory of the Com-
munity shall be covered by an entry summary declaration, with
the exception of means of transport temporarily imported and
means of transport and the goods carried thereon only passing
through the territorial waters or the airspace of the customs
territory of the Community without a stop within that territory.

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Except where otherwise specified in the customs legisla-
2.
tion, an entry summary declaration shall be lodged at
the
competent customs office before the goods are brought into the
customs territory of the Community.

Customs authorities may accept, instead of the lodging of the
entry summary declaration, the lodging of a notification and
access to the entry summary declaration data in the economic
operator's computer system.

The measures designed to amend non-essential elements
laying down the

this Regulation, by supplementing it,

3.
of
following:

(a) the cases, other than those referred to in paragraph 1 of this
Article,
in which the requirement for an entry summary
declaration may be waived or adapted and the conditions
under which it may be so waived or adapted;

(b) the deadline by which the entry summary declaration is to
be lodged or made available before the goods are brought
into the customs territory of the Community;

(c) the rules for exceptions from and variations to the deadline

referred to in point (b);

(d) the rules for determining the competent customs office at
which the entry summary declaration is to be lodged or
made available and where risk analysis and risk-based entry
controls are to be carried out,

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

In adopting those measures, account shall be taken of
following:

the

(a) special circumstances;

(b) the application of those measures to certain types of goods

traffic, modes of transport or economic operators;

(c) international agreements which provide for special security

arrangements.

Article 88

Lodgement and responsible person

1.
The entry summary declaration shall be lodged using an
electronic data processing technique. Commercial, port or trans-
port information may be used provided it contains the necessary
particulars for an entry summary declaration.

Customs authorities may, in exceptional circumstances, accept
paper-based entry summary declarations, provided that
they
apply the same level of risk management as that applied to
entry summary declarations made using an electronic data
processing technique and that the requirements for the exchange
of such data with other customs offices can be met.

The entry summary declaration shall be lodged by the
2.
person who brings the goods into the customs territory of the
Community or who assumes responsibility for the carriage of
the goods into that territory.

3.
Notwithstanding the obligations of the person referred to
in paragraph 2, the entry summary declaration may be lodged
instead by one of the following persons:

(a) the importer or consignee or other person in whose name
or on whose behalf the person referred to in paragraph 2
acts;

(b) any person who is able to present the goods in question or
to have them presented to the competent customs authority.

4. Where the entry summary declaration is lodged by a
person other than the operator of the means of transport by
which the goods are brought on to Community customs terri-
lodge with the appropriate customs
tory, that operator shall
office a notification of arrival
in the form of a manifest, a
dispatch note or a load sheet containing the information
required in order to enable all the goods transported which are
to be covered by an entry summary declaration to be identified.

The Commission shall, in accordance with the regulatory proce-
dure referred to in Article 184(2), adopt measures stipulating
the information which must appear on the notification of
arrival.

Paragraph 1 shall apply, mutatis mutandis, to the notification of
arrival mentioned in the first subparagraph of this paragraph.

Article 89

Amendment of entry summary declaration

The person who lodges the entry summary declaration
1.
shall, at his request, be permitted to amend one or more parti-
culars of that declaration after it has been lodged.

However, no such amendment shall be possible after any of the
following events:

(a) the customs authorities have informed the person who
lodged the entry summary declaration that they intend to
examine the goods;

(b) the customs authorities have established that the particulars

in question are incorrect;

(c) the customs authorities have allowed the removal of the

goods from the place where they were presented.

2.
The measures designed to amend non-essential elements
of this Regulation, by supplementing it, laying down exceptions
to point (c) of paragraph 1 of this Article, defining, in particular,
the following:

(a) criteria for establishing grounds

for amendments after

removal;

(b) the data elements which may be amended;

(c) the time limit after removal within which amendment may

be permitted,

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

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Article 90

Article 92

Customs declaration replacing entry summary declaration

Conveyance to the appropriate place

The competent customs office may waive the lodging of an
entry summary declaration in respect of goods for which, prior
to the expiry of the deadline referred to in point (b) of the
first subparagraph of Article 87(3), a customs declaration is
lodged. In that case, the customs declaration shall contain at
least the particulars necessary for the entry summary declara-
tion. Until such time as the customs declaration is accepted in
accordance with Article 112, it shall have the status of an entry
summary declaration.

CHAPTER 2

Arrival of goods

S e c t i o n 1

E n t r y o f g o o d s i n to t h e c u s t o m s t e r r i t or y o f t h e
C o m m u n i t y

Article 91

Customs supervision

1.
Goods brought into the customs territory of the Com-
munity shall, from the time of their entry, be subject to customs
supervision and may be subject to customs controls. Where
applicable, they shall be subject to such prohibitions and restric-
tions as are justified on grounds of, inter alia, public morality,
public policy or public security, the protection of the health and
life of humans, animals or plants, the protection of the environ-
ment, the protection of national treasures possessing artistic,
historic or archaeological value and the protection of industrial
or commercial property, including controls on drug precursors,
goods infringing certain intellectual property rights and cash
entering the Community, as well as to the implementation of
fishery
and of
conservation and management measures
commercial policy measures.

They shall remain under such supervision for as long as is
necessary to determine their customs status and shall not be
removed therefrom without
the customs
authorities.

the permission of

Without prejudice to Article 166, Community goods shall not
be subject to customs supervision once their customs status is
established.

Non-Community goods shall remain under customs supervision
until their customs status is changed, or they are re-exported or
destroyed.

The holder of goods under customs supervision may, with
2.
the permission of the customs authorities, at any time examine
the goods or take samples, in particular in order to determine
their tariff classification, customs value or customs status.

1.
The person who brings goods into the customs territory
of the Community shall convey them without delay, by the
route specified by the customs authorities and in accordance
with their instructions, if any, to the customs office designated
by the customs authorities, or to any other place designated or
approved by those authorities, or into a free zone.

Goods brought into a free zone shall be brought into that free
zone directly, either by sea or air or, if by land, without passing
through another part of the customs territory of the Com-
munity, where the free zone adjoins the land frontier between a
Member State and a third country.

The goods shall be presented to the customs authorities in
accordance with Article 95.

Any person who assumes responsibility for the carriage of
2.
goods after they have been brought into the customs territory
of the Community shall become responsible for compliance
with the obligation laid down in paragraph 1.

Goods which, although still outside the customs territory
3.
of the Community, may be subject to customs controls by the
customs authority of a Member State as a result of an agreement
concluded with the relevant country or territory outside the
customs territory of the Community, shall be treated in the
same way as goods brought into the customs territory of the
Community.

4.
Paragraph 1 shall not preclude application of any special
provisions with respect to letters, postcards and printed matter
and their electronic equivalents held on other media or to
goods carried by travellers, goods transported within frontier
zones or in pipelines and wires as well as any other traffic of
negligible economic importance, provided that customs supervi-
sion and customs control possibilities are not thereby jeopar-
dised.

5.
Paragraph 1 shall not apply to means of transport and
goods carried thereon only passing through the territorial
waters or the airspace of the customs territory of the Com-
munity without a stop within that territory.

Article 93

Intra-Community air and sea services

1.
Articles 87 to 90, 92(1) and 94 to 97 shall not apply to
goods which have temporarily left the customs territory of the
Community while moving between two points in that territory
by sea or air, provided that carriage has been effected by a direct
route and by an air or regular shipping service without a stop
outside the customs territory of the Community.

The measures designed to amend non-essential elements
2.
laying down special
of this Regulation, by supplementing it,
provisions for air and regular shipping services, shall be adopted
in accordance with the regulatory procedure with scrutiny
referred to in Article 184(4).

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Article 94

Conveyance under special circumstances

1. Where, by reason of unforeseeable circumstances or force
majeure, the obligation laid down in Article 92(1) cannot be
complied with, the person bound by that obligation or any
inform the
other person acting on that person's behalf shall
customs authorities of the situation without delay. Where the
unforeseeable circumstances or force majeure do not result in
total loss of the goods, the customs authorities shall also be
informed of their precise location.

2. Where, by reason of unforeseeable circumstances or force
majeure, a vessel or aircraft covered by Article 92(5) is forced to
put into port or to land temporarily in the customs territory of
the Community and the obligation laid down in Article 92(1)
cannot be complied with, the person who brought the vessel or
aircraft into the customs territory of the Community, or any
other person acting on that person's behalf, shall
inform the
customs authorities of the situation without delay.

3.
The customs authorities shall determine the measures to
be taken in order to permit customs supervision of the goods
referred to in paragraph 1, or of the vessel or aircraft and any
goods thereon in the circumstances specified in paragraph 2,
and to ensure, where appropriate, that they are subsequently
conveyed to a customs office or other place designated or
approved by the authorities.

S e c t i o n 2

P r e s e n t a t i o n ,

u n l o a d i n g

a n d

e x a m i n a t i o n o f

g o o d s

Article 95

Presentation of goods to customs

1.
Goods brought into the customs territory of the Com-
munity shall be presented to customs immediately upon their
arrival at the designated customs office or any other place desig-
nated or approved by the customs authorities or in the free
zone by one of the following persons:

(a) the person who brought the goods into the customs terri-

tory of the Community;

(b) the person in whose name or on whose behalf the person

who brought the goods into that territory acts;

(c) the person who assumed responsibility for carriage of the
goods after they were brought into the customs territory of
the Community.

Notwithstanding the obligations of the person described
the goods may be effected

2.
in paragraph 1, presentation of
instead by one of the following persons:

(a) any person who immediately places the goods under a

customs procedure;

(b) the holder of an authorisation for the operation of storage
facilities or any person who carries out an activity in a free
zone.

3.
The person presenting the goods shall make a reference to
the entry summary declaration or customs declaration which
has been lodged in respect of the goods.

4.
Paragraph 1 shall not preclude application of any special
provisions with respect to letters, postcards and printed matter
and their electronic equivalents held on other media or to
goods carried by travellers, goods transported within frontier
zones or in pipelines and wires as well as any other traffic of
negligible economic importance, provided that customs supervi-
sion and customs control possibilities are not thereby jeopar-
dised.

Article 96

Unloading and examination of goods

1.
Goods shall be unloaded or trans-shipped from the means
of transport carrying them solely with the permission of the
customs authorities in places designated or approved by those
authorities.

However, such permission shall not be required in the event of
an imminent danger necessitating the immediate unloading of
all or part of the goods. In that case, the customs authorities
shall immediately be informed accordingly.

2.
The customs authorities may at any time require goods to
be unloaded and unpacked for the purpose of examining them,
taking samples or examining the means of transport carrying
them.

3.
Goods presented to customs shall not be removed from
the place where they have been presented without the permis-
sion of the customs authorities.

S e c t i o n 3

F o r m a l i t i e s a f t e r p r e s e n t a t i o n

Article 97

Obligation to place non-Community goods under

a

customs procedure

1. Without prejudice to Articles 125 to 127, non-Com-
munity goods presented to customs shall be placed under a
customs procedure.

2.
Except as otherwise provided, the declarant shall be free to
choose the customs procedure under which he wishes to place
the goods, under the conditions for that procedure, irrespective
of their nature or quantity, or their country of origin, consign-
ment or destination.

Article 98

Goods deemed to be placed in temporary storage

1.
Except where goods are immediately placed under a
customs procedure for which a customs declaration has been
accepted, or have been placed in a free zone, non-Community
goods presented to customs shall be deemed to have been
placed under temporary storage, in accordance with Article 151.

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2. Without prejudice
to the obligation laid down in
Article 87(2) and the exceptions or waiver provided for by the
measures adopted under Article 87(3), where it is found that
non-Community goods presented to customs are not covered
by an entry summary declaration, the holder of the goods shall
lodge such a declaration immediately.

S e c t i o n 4

G o o d s m ove d u n d e r a t r a n s i t p r o c e d u r e

Article 99

Waiver for goods arriving under transit

Article 92, with the exception of the first subparagraph of para-
graph 1 thereof, and Articles 95 to 98 shall not apply when
goods already under a transit procedure are brought into the
customs territory of the Community.

Article 100

Provisions applicable to non-Community goods after a
transit procedure has ended

Articles 96, 97 and 98 shall apply to non-Community goods
moving under a transit procedure, once such goods have been
presented to the customs office of destination in the customs
territory of
in accordance with the rules
governing transit.

the Community,

TITLE V

GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS
UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE
AND DISPOSAL OF GOODS

CHAPTER 1

Customs status of goods

Article 101

Presumption of customs status of Community goods

1. Without prejudice to Article 161, all goods in the customs
the Community shall be presumed to have the
territory of
customs status of Community goods, unless it is established that
they are not Community goods.

The measures designed to amend non-essential elements

2.
of this Regulation, by supplementing it, laying down:

(a) the cases in which the presumption referred to in para-

graph 1 of this Article does not apply;

(b) the means by which the customs status of Community

goods may be established;

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

Article 102

Loss of customs status of Community goods

Community goods shall become non-Community goods in the
following cases:

(a) where they are moved out of the customs territory of the
Community, in so far as the rules on internal transit or the
measures laid down in accordance with Article 103 do not
apply;

(b) where they have been placed under the external

transit
procedure, a storage procedure or the inward processing
procedure, in so far as the customs legislation so allows;

(c) where they have been placed under the end-use procedure
and are either subsequently abandoned to the State, or are
destroyed and waste remains;

(d) where the declaration for release of goods for free circula-
tion is invalidated after release in accordance with measures
adopted
of
Article 114(2).

subparagraph

pursuant

second

the

to

Community

goods

Article 103

leaving
the
temporarily

customs

territory

The measures designed to amend non-essential elements of this
Regulation, by supplementing it,
laying down the conditions
under which Community goods may move, without being
subject to a customs procedure, from one point to another
within the customs territory of the Community and temporarily
out of that territory without alteration of their customs status,
shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

CHAPTER 2

Placing goods under a customs procedure

S e c t i o n 1

G e n e r a l p r ov i s i o n s

Article 104

Customs declaration of goods and customs supervision of
Community goods

1.
All goods intended to be placed under a customs proce-
dure, except for the free zone procedure, shall be covered by a
customs declaration appropriate for the particular procedure.

(c) the cases in which goods wholly obtained in the customs
territory of the Community do not have the customs status
they are obtained from goods
of Community goods if
placed under the external transit procedure, a storage proce-
dure, the temporary admission procedure or the inward
processing procedure,

Community goods declared for export,

internal Com-
2.
munity transit or outward processing shall be subject
to
customs supervision from the time of acceptance of the declara-
tion referred to in paragraph 1 until such time as they leave the
customs territory of the Community or are abandoned to the
State or destroyed or the customs declaration is invalidated.

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Article 105

Competent customs offices

1.
Except where Community legislation provides otherwise,
Member States shall determine the location and competence of
the various customs offices situated in their territory.

Member States shall ensure that official opening hours are fixed
for those offices that are reasonable and appropriate, taking into
account the nature of the traffic and of the goods and the
customs procedures under which they are to be placed, so that
the flow of
traffic is neither hindered nor
distorted.

international

2.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures defining
the various roles and responsibilities of competent customs
offices, and notably of the following:

(a) the customs offices of entry, import, export or exit;

(b) the customs offices carrying out

the formalities for the

placing of goods under a customs procedure;

(c) the customs offices granting authorisations and supervising

customs procedures.

Article 106

Centralised clearance

1.
Customs authorities may authorise a person to lodge, or
make available, at the customs office responsible for the place
where he is established a customs declaration for goods which
are presented to customs at another customs office. In such
cases, the customs debt shall be deemed to be incurred at the
customs office at which the customs declaration is lodged or
made available.

2.
The customs office at which the customs declaration is
lodged or made available shall carry out the formalities for the
verification of the declaration, the recovery of the amount of
import or export duty corresponding to any customs debt and
for granting release of the goods.

3.
The customs office at which the goods are presented shall,
without prejudice to its own controls for security and safety
purposes, carry out any examination justifiably requested by the
customs office at which the customs declaration is lodged or
made available and shall allow release of the goods, taking into
account information received from that office.

4.
The measures designed to amend non-essential elements
of this Regulation, by supplementing it, laying down in particu-
lar, rules in respect of the following:

(e) consultation with and provision of

information to other

customs authorities, where appropriate;

(f) the conditions under which the authorisation may be

suspended or revoked;

(g) the specific role and responsibilities of

customs offices involved, particularly in respect of
controls to be applied;

the competent
the

(h) the form of, and any time limit for, the completion of form-

alities,

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

Those measures shall take account of the following:

— with regard to point (c), where more than one Member State
is involved, compliance by the applicant with the criteria
laid down in Article 14 for the granting of the status of
authorised economic operator,

— with regard to point (d), the place where the applicant's
main accounts for customs purposes are held or accessible,
facilitating audit-based controls, and where at least part of
the activities to be covered by the authorisation are to be
carried out.

Article 107

Types of customs declaration

1.
The customs declaration shall be lodged using an elec-
tronic data-processing technique. The customs authorities may
allow the customs declaration to take the form of an entry in
the declarant's records, provided that the customs authorities
have access to those data in the declarant's electronic system
and that the requirements for any necessary exchange of such
data between customs offices are met.

2. Where this is provided for in the customs legislation, the
customs authorities may accept a paper-based customs declara-
tion, or a customs declaration made orally or by any other act
whereby goods can be placed under a customs procedure.

3.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures for the
implementation of this Article.

S e c t i o n 2

S t a n d a r d c u s t o m s d e c l a r a t i o n s

Article 108

(a) the granting of the authorisation referred to in paragraph 1;

Content of a declaration and supporting documents

(b) the cases in which review of the authorisation is to be

carried out;

(c) the conditions under which the authorisation is granted;

(d) identification of the customs authority competent for the

granting of the authorisation;

shall contain all

Customs declarations

the particulars
1.
necessary for application of
the provisions governing the
customs procedure for which the goods are declared. Customs
declarations made using an electronic data processing technique
shall contain an electronic signature or other means of authenti-
cation. Paper-based declarations shall be signed.

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The Commission shall, in accordance with the regulatory proce-
dure referred to in Article 184(2), adopt measures laying
down the specifications to which customs declarations must
correspond.

2.
The supporting documents required for application of the
provisions governing the customs procedure for which the
goods are declared shall be made available to the customs
authorities at the time when the declaration is lodged.

3. When a customs declaration is lodged using an electronic
data processing technique, the customs authorities may also
allow supporting documents to be lodged using that technique.
Customs authorities may accept, instead of the lodging of those
documents, access to the relevant data in the economic opera-
tor's computer system.

However, upon request by the declarant, the customs authorities
may allow those documents to be made available after release of
the goods.

4.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures for the
implementation of paragraphs 2 and 3 of this Article.

S e c t i o n 3

S i m p l i f i e d c u s t o m s d e c l a r a t i o n s

Article 109

Simplified declaration

1.
The customs authorities shall, provided that the conditions
of paragraphs 2 and 3 of this Article are fulfilled, authorise any
person to have goods placed under a customs procedure on the
basis of a simplified declaration which may omit certain of the
particulars and supporting documents referred to in Article 108.

The measures designed to amend non-essential elements
2.
of this Regulation, by supplementing it, relating to the condi-
tions under which the authorisation referred to in paragraph 1
of this Article is to be given, shall be adopted in accordance
with the regulatory procedure with scrutiny referred to in
Article 184(4).

The Commission may, in accordance with the regulatory
3.
procedure
referred to in Article 184(2), adopt measures
concerning the specifications to which the simplified declara-
tions must correspond.

Article 110

Supplementary declaration

In the case of a simplified declaration pursuant

to
1.
Article 109(1),
furnish a supplementary
declaration containing the further particulars necessary to
complete the customs declaration for the customs procedure
concerned.

the declarant shall

first subparagraph of this paragraph, shall be adopted in accord-
ance with the regulatory procedure with scrutiny referred to in
Article 184(4).

2.
The supplementary declaration and the simplified declara-
tion referred to in Article 109(1) shall be deemed to constitute
a single,
indivisible instrument taking effect on the date on
which the simplified declaration is accepted in accordance with
Article 112.

Where the simplified declaration takes the form of an entry in
the declarant's records and access to those data by the customs
authorities, the declaration shall take effect from the date on
which the goods are entered in the records.

3.
The place where the supplementary declaration is to be
lodged in accordance with the authorisation shall be deemed,
for the purposes of Article 55, to be the place where the
customs declaration has been lodged.

S e c t i o n 4

P r ov i s i o n s a p p l y i n g to a l l c u s t o m s d e c l a r a t i o n s

Article 111

Person lodging a declaration

1. Without prejudice to Article 110(1), a customs declaration
may be made by any person who is able to present or make
available all of the documents which are required for the appli-
cation of the provisions governing the customs procedure in
respect of which the goods are declared. That person shall also
be able to present the goods in question or to have them
presented to the competent customs office.

However, where acceptance of a customs declaration imposes
particular obligations on a specific person, the declaration must
be made by that person or by his representative.

2.
The declarant shall be established in the customs territory
of the Community. However, the following declarants shall not
be required to be established within the Community:

— persons who lodge a declaration for transit or temporary

admission,

— persons who declare goods occasionally, provided that the

customs authorities deem this to be justified.

3.
The measures designed to amend non-essential elements
of this Regulation, by supplementing it, laying down the cases
in which, and the conditions under which, the requirements
referred to in paragraph 2 may be waived, shall be adopted in
accordance with the regulatory procedure with scrutiny referred
to in Article 184(4).

Article 112

Acceptance of a declaration

The supplementary declaration may be of a general, periodic or
recapitulative nature.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down exceptions to the

1.
Declarations which comply with the conditions laid down
in this Chapter shall be accepted by the customs authorities
immediately, provided that the goods to which they refer have
been presented to customs or, to the satisfaction of the customs
authorities, are made available for customs controls.

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Where the declaration takes the form of an entry in the declar-
ant's records and access to those data by the customs authori-
ties, the declaration shall be deemed to have been accepted at
the moment at which the goods are entered in the records. The
customs authorities may, without prejudice to the legal obliga-
tions of the declarant or to the application of security and
safety controls, waive the obligation for
the goods to be
presented or to be made available for customs control.

(b) where they are satisfied that, as a result of special circum-
stances, the placing of the goods under the customs proce-
dure for which they were declared is no longer justified.

However, where the customs authorities have informed the
declarant of their intention to examine the goods, a request for
invalidation of the declaration shall not be accepted before the
examination has taken place.

2. Without prejudice to Article 110(2) or the second sub-
paragraph of paragraph 1 of
this Article, where a customs
declaration is lodged at a customs office other than the office at
which the goods are presented, the declaration shall be accepted
when the office at which the goods are presented confirms the
availability of the goods for customs controls.

The date of acceptance of the customs declaration by the
3.
customs authorities shall, except where otherwise provided, be
the date to be used for
the provisions
governing the customs procedure for which the goods are
declared and for all other import or export formalities.

the application of

4.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures laying
down detailed rules for the implementation of this Article.

Article 113

Amendment of a declaration

The declarant shall, at his request, be permitted to amend
1.
one or more of
the declaration after the
declaration has been accepted by customs. The amendment shall
not render the declaration applicable to goods other than those
which it originally covered.

the particulars of

No such amendment shall be permitted where it

2.
requested after any of the following events:

is

(a) the customs authorities have informed the declarant that

they intend to examine the goods;

(b) the customs authorities have established that the particulars

in question are incorrect;

(c) the customs authorities have released the goods.

The measures designed to amend non-essential elements
3.
of this Regulation, by supplementing it, laying down exceptions
to point (c) of paragraph 2 of this Article, shall be adopted in
accordance with the regulatory procedure with scrutiny referred
to in Article 184(4).

Article 114

Invalidation of a declaration

The customs authorities shall, at

the
invalidate a declaration already accepted in the

the request of

1.
declarant,
following cases:

(a) where they are satisfied that the goods are immediately to

The declaration shall not be invalidated after the goods

2.
have been released.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down exceptions to the
first subparagraph of this paragraph, shall be adopted in accord-
ance with the regulatory procedure with scrutiny referred to in
Article 184(4).

S e c t i o n 5

O t h e r s i m p l i f i c a t i o n s

Article 115

Facilitation of the drawing up of customs declarations for
goods falling under different tariff sub-headings

Where a consignment
is made up of goods falling within
different tariff sub-headings, and dealing with each of those
goods in accordance with its tariff sub-headings for the purpose
of drawing up the customs declaration would entail a burden of
work and expense disproportionate to the import duties charge-
able,
the
declarant, agree that import duties be charged on the whole
consignment on the basis of
the
goods which are subject to the highest rate of import or export
duty.

the customs authorities may, at

the tariff sub-headings of

the request of

The Commission may, in accordance with the regulatory proce-
dure referred to in Article 184(2), adopt measures for the imple-
mentation of this Article.

Article 116

Simplification of customs formalities and controls

1.
Customs authorities may authorise simplifications, other
than as referred to under Section 3 of this Chapter, of the
customs formalities and controls.

2.
The measures designed to amend non-essential elements
of this Regulation, by supplementing it, laying down in particu-
lar rules in respect of the following:

(a) the granting of the authorisations referred to in paragraph 1;

(b) the cases in which review of the authorisations is to be
carried out and the conditions under which their use is to
be monitored by the customs authorities;

be placed under another customs procedure;

(c) the conditions under which the authorisations are granted;

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(d) the conditions under which an economic operator may be
authorised to carry out certain customs formalities which
should in principle be carried out by the customs authori-
import and export
ties,
duties, and to perform certain controls under customs
supervision;

including the self-assessment of

(e) identification of the customs authority competent for the

granting of the authorisations;

(f) consultation with and provision of

information to other

customs authorities, where appropriate;

(g) the conditions under which the authorisations may be

suspended or revoked;

(h) the specific role and responsibilities of

customs offices involved, particularly in respect of
controls to be applied;

the competent
the

(i) the form of, and any time limit for, the completion of form-

alities,

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

Those measures shall take account of the following:

— the customs

formalities

to be completed and customs
controls to be performed for security and safety purposes
on goods brought into or leaving the customs territory of
the Community,

— the rules adopted pursuant to Article 25(3),

— with regard to point (d), where more than one Member
State is involved,
the applicant shall hold the status of
authorised economic operator in accordance with Article 14,

— with regard to point (e), the place where the applicant's
main accounts for customs purposes are held or accessible,
facilitating audit-based controls, and where at least part of
the activities to be covered by the authorisation are to be
carried out.

CHAPTER 3

Verification and release of goods

S e c t i o n 1

Ve r i f i c a t i o n

Article 117

Verification of a customs declaration

The customs authorities may, for the purpose of verifying the
accuracy of the particulars contained in a customs declaration
which they have accepted:

(a) examine the declaration and all of the supporting docu-

ments;

(b) require the declarant to present other documents;

(c) examine the goods;

(d) take samples for analysis or for detailed examination of the

goods.

Article 118

Examination and sampling of goods

1.
Transport of the goods to the places where they are to be
examined and where samples are to be taken, and all the hand-
ling necessitated by such examination or taking of samples,
the
shall be carried out by or under the responsibility of
declarant. The costs incurred shall be borne by the declarant.

2.
The declarant shall have the right to be present or repre-
sented when the goods are examined and when samples are
taken. Where the customs authorities have reasonable grounds
for so doing, they may require the declarant to be present or
represented when the goods are examined or samples are taken
or to provide them with the assistance necessary to facilitate
such examination or taking of samples.

3.
Provided that samples are taken in accordance with the
provisions in force, the customs authorities shall not be liable
for payment of any compensation in respect thereof but shall
bear the costs of their analysis or examination.

Article 119

Partial examination and sampling of goods

1. Where only part of
the goods covered by a customs
declaration is examined, or samples are taken, the results of the
partial examination, or of the analysis or examination of the
samples, shall be taken to apply to all the goods covered by the
same declaration.

However, the declarant may request a further examination or
sampling of the goods if he considers that the results of the
partial examination, or of the analysis or examination of the
samples taken, are not valid as regards the remainder of the
goods declared. The request shall be granted, provided that the
goods have not been released or that, if they have been released,
the declarant proves that they have not been altered in any way.

2.
For the purposes of paragraph 1, where a customs declara-
tion covers two or more items, the particulars relating to each
item shall be deemed to constitute a separate declaration.

The Commission shall,

3.
in accordance with the manage-
ment procedure referred to in Article 184(3), adopt measures
laying down the procedure to be followed in the event of diver-
gent results of examinations pursuant to paragraph 1 of this
Article.

Article 120

Results of the verification

The results of verifying the customs declaration shall be
the provisions governing the

1.
used for
customs procedure under which the goods are placed.

the application of

2. Where the customs declaration is not verified, paragraph 1
shall apply on the basis of the particulars contained in the
declaration.

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The results of the verification made by the customs autho-
the

3.
rities shall have the same conclusive force throughout
customs territory of the Community.

information necessary for the release of
prejudice to appropriate controls.

the goods, without

Article 121

Identification measures

1.
The customs authorities or, where appropriate, economic
operators authorised to do so by the customs authorities, shall
take the measures necessary to identify the goods where identifi-
cation is required in order to ensure compliance with the provi-
sions governing the customs procedure for which those goods
have been declared.

Those identification measures shall have the same legal effect
throughout the customs territory of the Community.

2. Means of identification affixed to the goods or means of
transport shall be removed or destroyed only by the customs
authorities or, where they are authorised to do so by the
customs authorities, by economic operators, unless, as a result
of unforeseeable circumstances or force majeure, their removal or
destruction is essential to ensure the protection of the goods or
the means of transport.

Article 122

Implementing measures

The Commission may, in accordance with the regulatory proce-
dure referred to in Article 184(2), adopt measures for the imple-
mentation of this Section.

S e c t i o n 2

R e l e a s e

Article 123

Release of the goods

1. Without prejudice to Article 117, where the conditions
the procedure concerned are
for placing the goods under
fulfilled and provided that any restriction has been applied and
the goods are not subject to any prohibition, the customs autho-
rities shall release the goods as soon as the particulars in the
customs declaration have been verified or are accepted without
verification.

The first subparagraph shall also apply where verification as
referred to in Article 117 cannot be completed within a reason-
able period of time and the goods are no longer required to be
present for verification purposes.

All the goods covered by the same declaration shall be

2.
released at the same time.

For the purposes of the first subparagraph, where a customs
declaration covers two or more items, the particulars relating to
each item shall be deemed to constitute a separate customs
declaration.

3. Where the goods are presented at a customs office other
than the office at which the customs declaration has been
accepted, the customs authorities involved shall exchange the

Article 124

Release dependent upon payment of the amount of import
or export duty corresponding to the customs debt or
provision of a guarantee

1. Where the placing of goods under a customs procedure
gives rise to a customs debt, the release of the goods shall be
conditional upon the payment of the amount of import or
export duty corresponding to the customs debt or the provision
of a guarantee to cover that debt.

However, without prejudice to the third subparagraph, the first
subparagraph shall not apply to temporary admission with
partial relief from import duties.

Where, pursuant to the provisions governing the customs proce-
dure for which the goods are declared, the customs authorities
require the provision of a guarantee, those goods shall not be
released for the customs procedure in question until such guar-
antee is provided.

The Commission may, in accordance with the regulatory
2.
procedure referred to in Article 184(2), adopt measures laying
down exceptions to the first and third subparagraphs of para-
graph 1 of this Article.

CHAPTER 4

Disposal of goods

Article 125

Destruction of goods

Where the customs authorities have reasonable grounds for so
doing, they may require goods which have been presented to
customs to be destroyed and shall
inform the holder of the
goods accordingly. The costs of destruction shall be borne by
the holder of the goods.

Article 126

Measures to be taken by the customs authorities

1.
The customs authorities shall take any necessary measures,
including confiscation and sale, or destruction, to dispose of
goods in the following cases:

(a) where one of the obligations laid down in customs legisla-
tion concerning the introduction of non-Community goods
into the customs territory of the Community has not been
fulfilled, or the goods have been withheld from customs
supervision;

(b) where the goods cannot be released for any of the following

reasons:

(i) it has not been possible, for reasons attributable to the
declarant, to undertake or continue examination of the
goods within the period prescribed by the customs
authorities;

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(ii) the documents which must be produced before the
goods can be placed under, or released for, the customs
procedure requested have not been made available;

(iii) payments or a guarantee which should have been made
or provided in respect of import or export duties, as
the case may be, have not been made or provided
within the period prescribed;

(iv) they are subject to prohibitions or restrictions;

(c) where the goods have not been removed within a reasonable

period after their release;

(d) where, after their release, the goods are found not to have

fulfilled the conditions for that release;

(e) where goods are abandoned to the State in accordance with

Article 127.

2.
Non-Community goods which have been abandoned to
the State, seized or confiscated shall be deemed to be placed
under the temporary storage procedure.

Article 127

Abandonment

1.
the
Non-Community goods and goods placed under
end-use procedure may with prior permission of the customs
authorities be abandoned to the State by the holder of the
procedure or, where applicable, the holder of the goods.

2.
Abandonment shall not entail any expense for the State.
The holder of the procedure or, where applicable, the holder of
goods, shall bear the costs of any destruction or other disposal
of goods.

Article 128

Implementing measures

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, relating to the implementation
of this Chapter, shall be adopted in accordance with the regula-
tory procedure with scrutiny referred to in Article 184(4).

TITLE VI

RELEASE FOR FREE CIRCULATION AND RELIEF

FROM

IMPORT DUTIES

CHAPTER 1

Release for free circulation

Article 129

Scope and effect

Non-Community goods intended to be put on the Com-
1.
munity market or intended for private use or consumption
within the Community shall be placed under release for free
circulation.

2.

Release for free circulation shall entail the following:

(a) the collection of any import duties due;

(b) the collection, as appropriate, of other charges, as provided
for under relevant provisions in force relating to the collec-
tion of those charges;

(c) the application of commercial policy measures and prohibi-
tions and restrictions in so far as they do not have to be
applied at an earlier stage;

(d) completion of the other formalities laid down in respect of

the importation of the goods.

Release for free circulation shall confer on non-Com-

3.
munity goods the customs status of Community goods.

CHAPTER 2

Relief from import duties

S e c t i o n 1

R e t u r n e d g o o d s

Article 130

Scope and effect

Non-Community goods which, having originally been
1.
exported as Community goods from the customs territory of
the Community, are returned to that territory within a period of
three years and declared for release for free circulation shall, at
the request of the person concerned, be granted relief from
import duties.

The three-year period referred to in paragraph 1 may be

2.
exceeded in order to take account of special circumstances.

3. Where, prior to their export from the customs territory of
the Community, the returned goods had been released for free
circulation duty-free or at a reduced rate of import duty because
of a particular end-use, relief from duty under paragraph 1 shall
be granted only if they are to be released for free circulation for
the same end-use.

Where the end-use for which the goods in question are to be
released for free circulation is no longer the same, the amount
of import duty shall be reduced by any amount collected on the
goods when they were first released for free circulation. Should
the latter amount exceed that levied on the release for free circu-
lation of the returned goods, no repayment shall be granted.

4. Where Community goods have lost their customs status
as Community goods pursuant to point (b) of Article 102 and
are subsequently released for free circulation, paragraphs 1, 2
and 3 of this Article shall apply mutatis mutandis.

The relief

5.
from import duties shall be granted only if
goods are re-imported in the state in which they were exported.

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Article 131

Cases in which no relief from import duties is granted

Relief from import duties provided for in Article 130 shall not
be granted in the following cases:

(a) goods exported from the customs territory of the Com-
munity under the outward processing procedure, unless one
of the following applies:

(i) those goods remain in the state in which they were

exported;

(ii) the rules adopted in accordance with Article 134 allow

for this;

(b) goods which have benefited from measures laid down under
the common agricultural policy involving their export out
of the customs territory of the Community, except where
the rules adopted in accordance with Article 134 allow for
this.

Article 132

Goods previously placed under the inward processing
procedure

Article 130 shall apply mutatis mutandis

1.
to processed
products which were originally re-exported from the customs
territory of the Community subsequent to an inward processing
procedure.

At the request of the declarant and provided he submits
2.
the necessary information, the amount of import duty on the
goods covered by paragraph 1 of this Article shall be deter-
mined in accordance with Article 53(3). The date of acceptance
of the re-export notification shall be regarded as the date of
release for free circulation.

3.
The relief from import duties provided for in Article 130
shall not be granted for processed products which were
exported in accordance with point (b) of Article 142(2), unless
it is ensured that no goods will be placed under the inward
processing procedure.

S e c t i o n 2

S e a - f i s h i n g a n d p r o d u c t s t a k e n f r o m t h e s e a

territory of the Community by vessels solely registered or
recorded in a Member State and flying the flag of that state;

(b) products obtained from products referred to in point (a) on
board factory-ships fulfilling the conditions laid down in
that point.

S e c t i o n 3

I m p l e m e n t i n g m e a s u r e s

Article 134

Implementing measures

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, relating to the implementation
of this Chapter, shall be adopted in accordance with the regula-
tory procedure with scrutiny referred to in Article 184(4).

TITLE VII

SPECIAL PROCEDURES

CHAPTER 1

General provisions

Article 135

Scope

Goods may be placed under any of the following categories of
special procedures:

(a) transit, which shall comprise external and internal transit;

(b) storage, which shall comprise temporary storage, customs

warehousing and free zones;

(c) specific use, which shall comprise temporary admission and

end use;

(d) processing, which shall comprise inward and outward

processing.

Article 136

Authorisation

Article 133

An authorisation from the customs authorities shall be

1.
required for the following:

Products of sea-fishing and other products taken from the
sea

— the use of the inward or outward processing procedure, the
temporary admission procedure or the end-use procedure,

Without prejudice to Article 36(1),
the following shall be
exempt from import duties when they are released for free
circulation:

(a) products of sea-fishing and other products taken from the
territorial sea of a country or territory outside the customs

— the operation of storage facilities for the temporary storage
or customs warehousing of goods, except where the storage
facility operator is the customs authority itself.

The conditions under which the use of one or more of the
procedures referred to above or
storage
facilities is permitted shall be set out in the authorisation.

the operation of

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2.
The measures designed to amend non-essential elements
of this Regulation, by supplementing it, laying down in particu-
lar rules in respect of the following:

4.
Except where otherwise provided for and in addition to
paragraph 3, the authorisation referred to in paragraph 1 shall
be granted only where the following conditions are fulfilled:

(a) the granting of the authorisation referred to in paragraph 1;

(b) the cases in which review of the authorisation is to be

carried out;

(c) the conditions under which the authorisation is granted;

(d) identification of the customs authority competent for the

granting of the authorisation;

(e) consultation with and provision of

information to other

customs authorities, where appropriate;

(f) the conditions under which the authorisation may be

suspended or revoked;

(g) the specific role and responsibilities of

customs offices involved, particularly in respect of
controls to be applied;

the competent
the

(a) where the customs authorities are able to exercise customs
supervision without having to introduce administrative
arrangements disproportionate to the
economic needs
involved;

(b) where the essential

interests of Community producers
would not be adversely affected by an authorisation for a
processing procedure (economic conditions).

The essential interests of Community producers shall be deemed
not to be adversely affected, as referred to in point (b) of the
first subparagraph, except where evidence to the contrary exists
or where the customs legislation provides that the economic
conditions are deemed to be fulfilled.

Where evidence exists that the essential interests of Community
producers are likely to be adversely affected, an examination of
the economic conditions shall take place in accordance with
Article 185.

(h) the form of, and any time limit for, the completion of form-

alities,

The Commission shall, in accordance with the regulatory proce-
dure referred to in Article 184(2), adopt measures governing the
following:

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

(a) examination of the economic conditions;

Those measures shall take account of the following:

(a) with regard to point (c) of the first subparagraph, where
more than one Member State is involved, compliance by the
applicant with the criteria laid down in Article 14 for the
granting of the status of authorised economic operator,

(b) with regard to point (d) of the first subparagraph, the place
where the applicant's main accounts for customs purposes
are held or accessible, facilitating audit-based controls, and
where at least part of the activities to be covered by the
authorisation are to be carried out.

3.
Except where otherwise provided for in the customs legis-
lation, the authorisation referred to in paragraph 1 shall be
granted only to the following persons:

(a) persons who are established in the customs territory of the

Community;

(b) persons who provide the necessary assurance of the proper
conduct of the operations and, in cases where a customs
debt or other charges may be incurred for goods placed
under a special procedure, provide a guarantee in accord-
ance with Article 56;

(b) the determination of cases in which the essential interests of
Community producers are likely to be adversely affected,
taking into account commercial and agricultural policy
measures;

(c) the determination of cases in which the economic condi-

tions are deemed to be fulfilled.

The holder of the authorisation shall notify the customs
factors arising after the authorisation was

5.
authorities of all
granted which may influence its continuation or content.

Article 137

Records

for

Except

the holder of

1.
the transit procedure, or where otherwise
provided for under the customs legislation, the holder of the
authorisation,
the procedure, and all persons
carrying on an activity involving the storage, working or proces-
sing of goods, or the sale or purchase of goods in free zones,
shall keep records
in a form approved by the customs
authorities.

(c) in the case of the temporary admission or inward processing
procedure, the person who uses the goods or arranges for
their use or who carries out processing operations on the
goods or arranges for them to be carried out, respectively.

The records must enable the customs authorities to supervise
the procedure concerned, in particular with regard to identifica-
tion of the goods placed under that procedure, their customs
status and their movements.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, providing for derogations from
the first subparagraph of this paragraph, shall be adopted in
accordance with the regulatory procedure with scrutiny referred
to in Article 184(4).

2.
The measures designed to amend non-essential elements
of this Regulation, by supplementing it, relating to the imple-
mentation of this Article, shall be adopted in accordance with
the
to in
Article 184(4).

regulatory procedure with scrutiny

referred

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Article 138

Discharge of a procedure

1.
In cases other than the transit procedure and without
prejudice to Article 166, a special procedure shall be discharged
when the goods placed under the procedure, or the processed
products, are placed under a subsequent customs procedure,
have left the customs territory of the Community, or have been
destroyed with no waste remaining, or are abandoned to the
State in accordance with Article 127.

2.
The transit procedure shall be discharged by the customs
authorities when they are in a position to establish, on the basis
of a comparison of the data available to the customs office of
departure and those available to the customs office of destina-
tion, that the procedure has ended correctly.

3.
The customs authorities shall take all the measures neces-
sary to regularise the situation of the goods in respect of which
a procedure has not been discharged under the conditions
prescribed.

Article 139

Transfer of rights and obligations

The rights and obligations of the holder of a procedure with
regard to goods which have been placed under a special proce-
dure other than transit may, under the conditions laid down by
the customs authorities, be fully or partially transferred to other
persons who fulfil the conditions laid down for the procedure
concerned.

Article 140

Movement of goods

1.
Goods placed under a special procedure other than transit
or in a free zone may be moved between different places in the
customs territory of the Community, in so far as this is provided
for in the authorisation or under the customs legislation.

2.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures for the
implementation of this Article.

Article 141

Usual forms of handling

Goods placed under customs warehousing or a processing
procedure or in a free zone may undergo usual forms of hand-
improve their appearance or
ling intended to preserve them,
marketable quality or prepare them for distribution or resale.

Article 142

Equivalent goods

1.
Equivalent goods shall consist in Community goods which
are stored, used or processed instead of the goods placed under
a special procedure.

Under the outward processing procedure, equivalent goods shall
consist in non-Community goods which are processed instead

of Community goods placed under the outward processing
procedure.

Equivalent goods shall have the same eight-digit Combined
Nomenclature code, the same commercial quality and the same
technical characteristics as the goods which they are replacing.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, providing for derogations from
the third subparagraph of this paragraph, shall be adopted in
accordance with the regulatory procedure with scrutiny referred
to in Article 184(4).

2.
The customs authorities shall authorise the following,
provided that the proper conduct of the procedure, in particular
as regards customs supervision, is ensured:

(a) the use of equivalent goods under a special procedure other
temporary admission and temporary

than the transit,
storage procedure;

(b) in the case of the inward processing procedure, the exporta-
tion of processed products obtained from equivalent goods
before the importation of the goods they are replacing;

(c) in the case of the outward processing procedure, the impor-
tation of processed products obtained from equivalent
goods before the exportation of the goods they are repla-
cing.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down the cases in which
the customs authorities may authorise the use of equivalent
goods under temporary admission, shall be adopted in accord-
ance with the regulatory procedure with scrutiny referred to in
Article 184(4).

The use of equivalent goods shall not be permitted in any

3.
of the following cases:

(a) where only usual forms of handling as defined in Article 141

are carried out under inward processing;

(b) where a prohibition of drawback of, or exemption from,
import duties applies to non-originating goods used in the
manufacture of processed products under inward proces-
sing, for which a proof of origin is issued or made out in
the framework of a preferential arrangement between the
Community and certain countries or territories outside the
customs territory of
the Community or groups of such
countries or territories; or

(c) where it would lead to an unjustified import duty advan-

tage.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, specifying additional cases
where equivalent goods may not be used, shall be adopted in
accordance with the regulatory procedure with scrutiny referred
to in Article 184(4).

4.
In the case referred to in point (b) of paragraph 2 of this
Article, and where the processed products would be liable to
export duties if they were not being exported in the context of
the inward processing procedure, the holder of the authorisation
shall provide a guarantee to ensure payment of
the duties
should the non-Community goods not be imported within the
period referred to in Article 169(3).

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Article 143

Implementing measures

External

4.
Article 140.

transit

shall

apply without

prejudice

to

The Commission shall, in accordance with the regulatory proce-
dure referred to in Article 184(2), adopt measures for the opera-
tion of the procedures under this Title.

Article 145

Internal transit

CHAPTER 2

Transit

S e c t i o n 1

E x t e r n a l a n d i n t e r n a l t r a n s i t

Article 144

External transit

Under

the external

transit procedure, non-Community
1.
goods may be moved from one point to another within the
customs territory of the Community without being subject to
any of the following:

(a) import duties;

(b) other charges as provided for under other relevant provi-

sions in force;

(c) commercial policy measures,

in so far as they do not
prohibit the entry or exit of goods into or from the customs
territory of the Community.

2.
The measures designed to amend non-essential elements
of this Regulation, by supplementing it, laying down cases in
which and the conditions under which Community goods are
to be placed under external transit, shall be adopted in accord-
ance with the regulatory procedure with scrutiny referred to in
Article 184(4).

3. Movement as referred to in paragraph 1 shall take place in
one of the following ways:

(a) under the external Community transit procedure;

(b) in accordance with the TIR Convention, provided that such

movement:

(i) began or is to end outside the customs territory of the

Community; or

(ii) is effected between two points in the customs territory
of the Community through the territory of a country or
territory
the
Community;

territory

customs

outside

the

of

1.
Under the internal transit procedure, and under the condi-
tions laid down in paragraphs 2 and 3, Community goods may
be moved from one point to another within the customs terri-
tory of the Community, and pass through another territory
territory, without any change in their customs
outside that
status.

The movement referred to in paragraph 1 shall take place

2.
in one of the following ways:

(a) under the internal Community transit procedure provided
that such a possibility is provided for in an international
agreement;

(b) in accordance with the TIR Convention;

(c) in accordance with the ATA Convention/Istanbul Conven-

tion, where a transit movement takes place;

(d) under cover of a Rhine Manifest (Article 9 of the Revised

Convention for the Navigation of the Rhine);

(e) under cover of form 302 as provided for in the Agreement
between the Parties to the North Atlantic Treaty regarding
the status of their Forces, signed in London on 19 June
1951;

(f) under the postal system in accordance with the acts of the
Universal Postal Union, when the goods are carried by or
for holders of rights and obligations under such acts.

3.
In the cases referred to in points (b) to (f) of paragraph 2,
goods shall keep their customs status as Community goods only
if that status is established under certain conditions and by
means laid down in the customs legislation.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it,
laying down the conditions
under which and the means by which that customs status may
be established, shall be adopted in accordance with the regula-
tory procedure with scrutiny referred to in Article 184(4).

S e c t i o n 2

C o m m u n i t y t r a n s i t

Article 146

(c) in accordance with the ATA Convention/Istanbul Conven-

tion, where a transit movement takes place;

(d) under cover of the Rhine Manifest (Article 9 of the Revised

Convention for the Navigation of the Rhine);

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

(f) under the postal system in accordance with the acts of the
Universal Postal Union, when the goods are carried by or
for holders of rights and obligations under such acts.

Obligations of the holder of the Community transit proce-
dure and of the carrier and recipient of goods moving
under the Community transit procedure

The holder of the Community transit procedure shall be

1.
responsible for the following:

(a) presentation of the goods intact and the required informa-
the customs office of destination within the
tion at
prescribed time limit and in compliance with the measures
taken by the customs authorities to ensure their identifica-
tion;

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(b) observance of the customs provisions relating to the proce-

dure;

(c) unless otherwise provided for in the customs legislation,
provision of a guarantee in order to ensure payment of the
amount of import or export duty corresponding to any
customs debt or other charges, as provided for under other
relevant provisions in force, which may be incurred in
respect of the goods.

2.
The obligation of the holder of the procedure shall be met
and the transit procedure shall end when the goods placed
under the procedure and the required information are available
at the customs office of destination in accordance with the
customs legislation.

A carrier or

3.
recipient of goods who accepts goods
knowing that they are moving under the Community transit
the
procedure shall also be responsible for presentation of
goods intact at the customs office of destination within the
prescribed time limit and in compliance with the measures
taken by the customs authorities to ensure their identification.

Article 147

Goods passing through the territory of a country outside
the
the customs

the Community under

territory of

external Community transit procedure

1.
The external Community transit procedure shall apply to
goods passing through a territory outside the customs territory
of the Community if one of the following conditions is satisfied:

(a) provision is made to that effect under an international agree-

ment;

(b) carriage through that territory is effected under cover of a
single transport document drawn up in the customs terri-
tory of the Community.

2.
In the case referred to in point (b) of paragraph 1, the
operation of the external Community transit procedure shall be
suspended while the goods are outside the customs territory of
the Community.

CHAPTER 3

Storage

S e c t i o n 1

C o m m o n p r ov i s i o n s

Article 148

Scope

1.
Under a storage procedure, non-Community goods may
be stored in the customs territory of the Community without
being subject to any of the following:

(a) import duties;

(b) other charges as provided for under other relevant provi-

sions in force;

(c) commercial policy measures,

in so far as they do not
prohibit the entry or exit of goods into or from the customs
territory of the Community.

2.
Community goods may be placed under the customs
warehousing or free zone procedure in accordance with the
customs legislation or Community legislation governing specific
fields, or in order to benefit from a decision granting repayment
or remission of import duties.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down cases in which,
and the conditions under which, Community goods may be
placed under the customs warehousing or free zone procedures,
shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

Responsibilities of

Article 149

the holder of
procedure

the authorisation or

The holder of the authorisation and the holder of the

1.
procedure shall be responsible for the following:

(a) ensuring that goods under

the temporary storage or
customs warehousing procedures are not removed from
customs supervision;

(b) fulfilling the obligations arising from the storage of goods
covered by the temporary storage or customs warehousing
procedures;

(c) complying with the particular conditions specified in the
authorisation for the operation of a customs warehouse or
temporary storage facilities.

By way of derogation from paragraph 1, where the author-
2.
isation concerns a public customs warehouse,
it may provide
that the responsibilities referred to in points (a) or (b) of para-
graph 1 devolve exclusively upon the holder of the procedure.

The holder of

3.
the procedure shall be responsible for
fulfilling the obligations arising from the placing of the goods
under the temporary storage or customs warehousing proce-
dures.

Article 150

Duration of a storage procedure

There shall be no limit to the length of time goods may

1.
remain under a storage procedure.

2.
However, the customs authorities may set a time limit by
which a storage procedure must be discharged in one of the
following cases:

(a) where a storage facility is operated by the customs authori-
ties and available for use by any person for the temporary
storage of goods under Article 151;

(b) in exceptional circumstances, in particular where the type
long-term
and nature of the goods may,
storage, pose a threat to human, animal or plant health or
to the environment.

in the case of

3.
The measures designed to amend non-essential elements
of this Regulation, by supplementing it, laying down the cases
referred to in paragraph 2, shall be adopted in accordance with
the
to in
Article 184(4).

regulatory procedure with scrutiny

referred

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S e c t i o n 2

Te m p o r a r y s to r a g e

Article 151

Placing of goods in temporary storage

1. Where not otherwise declared for a customs procedure,
the following non-Community goods shall be deemed to be
declared for the temporary storage procedure by the holder of
the goods at the moment of their presentation to customs:

(a) goods which are brought into the customs territory of the

Community, other than directly into a free zone;

(b) goods which are brought from a free zone into another part

of the customs territory of the Community;

(c) goods for which the external transit procedure is ended.

The customs declaration shall be regarded as having been
lodged and accepted by the customs authorities at the moment
of presentation of the goods to customs.

2.
The entry summary declaration, or a transit document
replacing it, shall constitute the customs declaration for the
temporary storage procedure.

3.
The customs authorities may require the holder of the
goods to provide a guarantee with a view to ensuring payment
of the amount of import or export duty corresponding to any
customs debt or other charges, as provided for under other rele-
vant provisions in force, which may be incurred.

4. Where, for any reason, goods cannot be placed or can no
longer be maintained under the temporary storage procedure,
the customs authorities shall without delay take all measures
necessary to regularise the situation of the goods. Articles 125
to 127 shall apply mutatis mutandis.

5.
The Commission may, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures for the
implementation of this Article.

Article 152

Goods in temporary storage

Goods under the temporary storage procedure shall be

1.
stored only in places authorised for temporary storage.

2. Without prejudice to the provisions of Article 91(2),
goods under the temporary storage procedure shall be subject
only to such forms of handling as are designed to ensure their
preservation in an unaltered state without modifying their
appearance or technical characteristics.

S e c t i o n 3

C u s to m s w a r e h o u s i n g

Article 153

Storage in customs warehouses

Under

1.
the customs warehousing procedure, non-Com-
munity goods may be stored in premises or any other location

authorised for that procedure by the customs authorities and
under customs supervision, hereinafter referred to as ‘customs
warehouses’.

2.
Customs warehouses may be available for use by any
person for the warehousing of goods (public customs ware-
house), or for the storage of goods by the holder of an authori-
sation for customs warehousing (private customs warehouse).

3.
Goods placed under the customs warehousing procedure
may be temporarily removed from the customs warehouse.
Such removal must, except in case of force majeure, be authorised
in advance by the customs authorities.

Article 154

Community goods, end-use and processing activities

1.
The customs authorities may, where an economic need
exists and customs supervision will not be adversely affected,
authorise the following to take place in a customs warehouse:

(a) storage of Community goods;

(b) processing of goods under the inward processing or end-use
procedure, subject to the conditions provided for by these
procedures.

2.
In the cases referred to in paragraph 1, the goods shall not
be regarded as being under the customs warehousing procedure.

S e c t i o n 4

F r e e z o n e s

Article 155

Designation of free zones

1. Member States may designate parts of the customs terri-
tory of the Community as free zones.

For each free zone the Member State shall determine the area
covered and define the entry and exit points.

2.

Free zones shall be enclosed.

The perimeter and the entry and exit points of the area of free
zones shall be subject to customs supervision.

Persons, goods and means of transport entering or leaving

3.
free zones may be subject to customs controls.

Article 156

Buildings and activities in free zones

The construction of any building in a free zone shall

1.
require the prior approval of the customs authorities.

Subject to customs legislation, any industrial, commercial
2.
or service activity shall be permitted in a free zone. The carrying
on of such activities shall be subject to notification, in advance,
to the customs authorities.

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3.
The customs authorities may impose prohibitions or
restrictions on the activities referred to in paragraph 2, having
regard to the nature of the goods in question, or the require-
ments of customs supervision, or security or safety require-
ments.

4.
The customs authorities may prohibit persons who do not
provide the necessary assurance of compliance with the customs
provisions from carrying on an activity in a free zone.

Article 157

Presentation of goods and their placement under the
procedure

1.
Goods brought into a free zone shall be presented to
customs and undergo the prescribed customs formalities in the
following cases:

(a) where they are brought into the free zone directly from

outside the customs territory of the Community;

(b) where they have been placed under a customs procedure
which is ended or discharged when they are placed under
the free zone procedure;

(c) where they are placed under the free zone procedure in
order to benefit from a decision granting repayment or
remission of import duties;

(d) where legislation other than customs legislation provides for

such formalities.

2.
Goods brought into a free zone in circumstances other
than those covered by paragraph 1 need not be presented to
customs.

3. Without prejudice to Article 158, goods brought into a
free zone are deemed to be placed under the free zone proce-
dure:

(a) at the moment of their entry into a free zone, unless they
have already been placed under another customs procedure;

(b) at the moment when a transit procedure is ended, unless
they are immediately placed under a subsequent customs
procedure.

Article 158

Community goods in free zones

1.
Community goods may be entered, stored, moved, used,
processed or consumed in a free zone. In such cases the goods
shall not be regarded as being under the free zone procedure.

At

the request of

2.
the customs
authorities shall certify the customs status as Community goods
of the following goods:

the person concerned,

(a) Community goods which enter a free zone;

(b) Community goods which have undergone processing opera-

tions within a free zone;

(c) goods released for free circulation within a free zone.

Article 159

Non-Community goods in free zones

1.
Non-Community goods may, while they remain in a free
zone, be released for free circulation or be placed under the
inward processing, temporary admission or end-use procedure,
under the conditions laid down for those procedures.

In such cases the goods shall not be regarded as being under the
free zone procedure.

2. Without prejudice to the provisions applicable to supplies
or to victualling storage, where the procedure concerned so
provides, paragraph 1 of this Article shall not preclude the use
or consumption of goods of which the release for free circula-
tion or temporary admission would not entail application of
import duties or measures laid down under the common agri-
cultural or commercial policies.

In the case of such use or consumption, no customs declaration
for the release for free circulation or temporary admission
procedure shall be required.

Such declaration shall, however, be required if such goods are
subject to a tariff quota or ceiling.

Article 160

Bringing goods out of a free zone

Without prejudice to legislation in fields other than customs,
goods in a free zone may be exported or re-exported from the
customs territory of the Community, or brought into another
part of the customs territory of the Community.

Articles 91 to 98 shall apply mutatis mutandis to goods brought
into other parts of the customs territory of the Community.

Article 161

Customs status

Where goods are brought out of a free zone into another part
of the customs territory of the Community or placed under a
customs procedure, they shall be regarded as non-Community
goods unless their customs status as Community goods has
been proven by the certificate referred to in Article 158(2) or by
any other status document provided for in Community customs
legislation.

However, for the purposes of applying export duties and export
the
licences or export control measures laid down under
common agricultural or commercial policies, such goods shall
be regarded as Community goods, unless it is established that
they do not have the customs status of Community goods.

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CHAPTER 4

Specific use

S e c t i o n 1

3. Where,
in exceptional circumstances, the authorised use
cannot be achieved within the periods referred to in para-
graphs 1 and 2, the customs authorities may, at the duly justi-
fied request of the holder of the authorisation, extend those
periods for a reasonable duration.

Te m p o r a r y a d m i s s i o n

Article 164

Article 162

Scope

Under

the temporary admission procedure non-Com-
1.
re-export may be used in the
munity goods intended for
customs territory of the Community, with total or partial relief
from import duties, and without being subject to any of the
following:

(a) other charges as provided for under other relevant provi-

sions in force;

(b) commercial policy measures,

in so far as they do not
prohibit the entry or exit of goods into or from the customs
territory of the Community.

The temporary admission procedure may only be used

2.
provided that the following conditions are met:

(a) the goods are not intended to undergo any change, except

normal depreciation due to the use made of them;

(b) it is possible to ensure that the goods placed under the
procedure can be identified, except where, in view of the
nature of the goods or of the intended use, the absence of
identification measures is not liable to give rise to any abuse
of the procedure or, in the case referred to in Article 142,
where compliance with the conditions laid down in respect
of equivalent goods can be verified;

(c) the holder of

the procedure is established outside the
customs territory of the Community, except where other-
wise provided for in the customs legislation;

(d) the requirements for total or partial duty relief laid down in

the Community customs legislation are met.

Article 163

Period during which goods may remain under

the

temporary admission procedure

The customs authorities shall determine the period within
1.
which goods placed under the temporary admission procedure
must be re-exported or placed under a subsequent customs
procedure. Such period must be long enough for the objective
of authorised use to be achieved.

2.
The maximum period during which goods may remain
under the temporary admission procedure for the same purpose
and under the responsibility of the same holder of the authori-
sation shall be 24 months, even where the procedure was
discharged by placing the goods under another special proce-
dure and subsequently placing them under
the temporary
admission procedure again.

Situations covered by temporary admission

The measures designed to amend non-essential elements of this
laying down the cases in
Regulation, by supplementing it,
which, and the conditions under which, the temporary admis-
sion procedure may be used and total or partial relief from
import duties may be granted, shall be adopted in accordance
with the regulatory procedure with scrutiny referred to in
Article 184(4).

In adopting those measures, account shall be taken of interna-
tional agreements and of the nature and the use of the goods.

Article 165

Amount of import duty in case of temporary admission
with partial relief from import duties

1.
The amount of import duties in respect of goods placed
under the temporary admission procedure with partial relief
from import duties shall be set at 3 % of the amount of import
duty which would have been payable on those goods had they
been released for free circulation on the date on which they
were placed under the temporary admission procedure.

That amount shall be payable for every month or fraction of a
month during which the goods have been placed under
temporary admission with partial relief from import duty.

The amount of import duty shall not exceed that which
2.
would have been payable if the goods in question had been
released for free circulation on the date on which they were
placed under the temporary admission procedure.

S e c t i o n 2

E n d - u s e

Article 166

End-use procedure

1.
Under the end-use procedure, goods may be released for
free circulation under a duty exemption or at a reduced rate of
duty on account of their specific use. They shall remain under
customs supervision.

Customs supervision under the end-use procedure shall

2.
end in the following cases:

(a) where the goods have been used for the purposes laid down
for the application of the duty exemption or reduced rate of
duty;

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(b) where the goods are exported, destroyed or abandoned to

the State;

(c) where the goods have been used for purposes other than
those laid down for the application of the duty exemption
or reduced duty rate and the applicable import duties have
been paid.

3. Where a rate of yield is required, Article 167 shall apply
mutatis mutandis to the end-use procedure.

CHAPTER 5

Processing

S e c t i o n 1

G e n e r a l p r ov i s i o n s

Article 167

Rate of yield

Except where a rate of yield has been specified in Community
legislation governing specific fields, the customs authorities shall
set either the rate of yield or average rate of yield of the proces-
sing operation or where appropriate, the method of determining
such rate.

The rate of yield or average rate of yield shall be determined on
the basis of the actual circumstances in which processing opera-
tions are, or are to be, carried out. That rate may be adjusted,
where appropriate, in accordance with Articles 18 and 19.

S e c t i o n 2

I n w a r d p r o c e s s i n g

Article 168

Scope

1. Without prejudice to Article 142, under
the inward
processing procedure non-Community goods may be used in
the customs territory of the Community in one or more proces-
sing operations without such goods being subject to any of the
following:

(a) import duties;

(b) other charges as provided for under other relevant provi-

sions in force;

(c) commercial policy measures,

in so far as they do not
prohibit the entry or exit of goods into or from the customs
territory of the Community.

2.
The inward processing procedure may be used in cases
other than repair and destruction only where, without prejudice
to the use of production accessories, the goods placed under the
procedure can be identified in the processed products.

In the case referred to in Article 142, the procedure may be
used where compliance with the conditions laid down in respect
of equivalent goods can be verified.

In addition to paragraphs 1 and 2, the inward processing

3.
procedure may also be used for the following goods:

(a) goods intended to undergo operations to ensure their
compliance with technical requirements for their release for
free circulation;

(b) goods which have to undergo usual forms of handling in

accordance with Article 141.

Article 169

Period for discharge

1.
The customs authorities shall specify the period within
which the inward processing procedure is to be discharged, in
accordance with Article 138.

That period shall run from the date on which the non-Com-
munity goods are placed under the procedure and shall take
account of the time required to carry out the processing opera-
tions and to discharge the procedure.

2.
The customs authorities may grant an extension, of
reasonable duration, of the period specified pursuant to para-
graph 1, on submission of a duly justified request by the holder
of the authorisation.

The authorisation may specify that a period which commences
in the course of a calendar month, quarter or semester shall end
on the last day of a subsequent calendar month, quarter or
semester respectively.

In cases of prior exportation in accordance with point (b)
3.
the customs authorities shall specify the
of Article 142(2),
period within which the non-Community goods must be
declared for the procedure. That period shall run from the date
of acceptance of the export declaration relating to the processed
products obtained from the corresponding equivalent goods.

Article 170

Temporary re-export for further processing

Subject to authorisation by the customs authorities, some or all
of the goods placed under the inward processing procedure, or
the processed products, may be temporarily re-exported for the
purpose of further processing outside the customs territory of
the Community, in accordance with the conditions laid down
for the outward processing procedure.

S e c t i o n 3

O u t w a r d p r o c e s s i n g

Article 171

Scope

Under

1.
the outward processing procedure Community
goods may be temporarily exported from the customs territory
of the Community in order to undergo processing operations.
The processed products resulting from those goods may be
released for free circulation with total or partial relief from
import duties at the request of the holder of the authorisation
or any other person established in the customs territory of the
Community provided that that person has obtained the consent
of the holder of the authorisation and the conditions of the
authorisation are fulfilled.

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Outward processing shall not be allowed for the following

2.
Community goods:

certain goods resulting from the processing of agricultural
products.

(a) goods the export of which gives rise to repayment or remis-

sion of import duties;

(b) goods which, prior to exportation, were released for free
circulation under a duty exemption or at a reduced rate of
duty by virtue of their end-use, for as long as the purposes
of such end-use have not been fulfilled, unless those goods
have to undergo repair operations;

(c) goods the export of which gives rise to the granting of

export refunds;

(d) goods in respect of which a financial advantage other than
refunds
the
common agricultural policy by virtue of the exportation of
those goods.

referred to in point

is granted under

(c)

3.
In cases not covered by Articles 172 and 173 and where
ad valorem duties are involved, the amount of the import duty
shall be calculated on the basis of the cost of the processing
the
operation undertaken outside the customs territory of
Community.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down the rules for such
calculation and the rules where specific duties are involved, shall
be adopted in accordance with the regulatory procedure with
scrutiny referred to in Article 184(4).

4.
The customs authorities shall specify the period within
which goods temporarily exported must be re-imported into the
customs territory of the Community in the form of processed
products, and placed under release for free circulation, in order
to be able to benefit from total or partial relief from import
duties. They may, extend that period, for a reasonable duration,
on submission of a duly justified request by the holder of the
authorisation.

Article 172

Goods repaired free of charge

1. Where it is established to the satisfaction of the customs
authorities that goods have been repaired free of charge, either
because of a contractual or statutory obligation arising from a
guarantee or because of a manufacturing or material defect, they
shall be granted total relief from import duties.

Paragraph 1 shall not apply where account was taken of
2.
the manufacturing or material defect at the time when the
goods in question were first released for free circulation.

Article 173

Standard exchange system

Under the standard exchange system an imported product,
1.
hereinafter
in
accordance with paragraphs 2 to 5, replace a processed product.

referred to as a ‘replacement product’, may,

The customs authorities

2.
shall authorise the standard
exchange system to be used where the processing operation
involves the repair of defective Community goods other than
those subject to measures laid down under the common agri-
cultural policy or to the specific arrangements applicable to

Replacement products shall have the same eight-digit
3.
Combined Nomenclature code, the same commercial quality
and the same technical characteristics as the defective goods had
the latter undergone repair.

4. Where the defective goods have been used before export,
the replacement products must also have been used.

The customs authorities shall, however, waive the requirement
set out in the first subparagraph if the replacement product has
been supplied free of charge, either because of a contractual or
statutory obligation arising from a guarantee or because of a
material or manufacturing defect.

The provisions which would be

5.
processed products shall apply to the replacement products.

applicable

to the

Article 174

Prior importation of replacement products

1.
The customs authorities shall, under the conditions they
lay down, and at the request of the person concerned, authorise
replacement products to be imported before the defective goods
are exported.

In the event of such prior
importation of a replacement
product, a guarantee shall be provided covering the amount of
the import duty that would be payable should the defective
goods not be exported in accordance with paragraph 2.

2.
The defective goods shall be exported within a period of
two months from the date of acceptance by the customs autho-
rities of the declaration for the release for free circulation of the
replacement products.

3. Where, in exceptional circumstances, the defective goods
cannot be exported within the period referred to in paragraph
2, the customs authorities may, at the duly justified request of
the person concerned, extend that period for a reasonable dura-
tion.

TITLE VIII

DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF
THE COMMUNITY

CHAPTER 1

Goods leaving the customs territory

Article 175

Obligation to lodge a pre-departure declaration

1.
the
Goods destined to leave the customs territory of
Community shall be covered by a pre-departure declaration
lodged or made available at
the competent customs office
before the goods are to be brought out of the customs territory
of the Community.

However, the first subparagraph shall not apply to goods carried
on means of transport which only pass through the territorial
waters or
the
Community without a stop therein.

the airspace of

the customs

territory of

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The pre-departure declaration shall take the form of one

2.
of the following:

(a) where

goods

leaving

the
Community are placed under a customs procedure for the
purpose of which a customs declaration is required, the
appropriate customs declaration;

territory of

customs

the

(b) a re-export notification, in accordance with Article 179;

(c) where neither a customs declaration nor a re-export notifi-
cation is required, the exit summary declaration referred to
in Article 180.

5, determine the route to be used, and the time limit to be
respected when goods are to leave the customs territory of the
Community.

2.
the
Goods destined to leave the customs territory of
Community shall be presented to customs at the customs office
competent for the place where the goods leave the customs
territory of the Community and shall be subject to the applica-
tion of exit formalities, which shall, as appropriate, include the
following:

(a) the repayment or

remission of

import duties or

the

payment of export refunds;

The pre-departure declaration shall contain at least the

3.
particulars necessary for the exit summary declaration.

(b) the collection of export duties;

Article 176

Measures establishing certain details

The measures designed to amend non-essential elements
concerning the

this Regulation, by supplementing it,

1.
of
following:

(a) the cases in which, and the conditions under which, goods
leaving the customs territory of the Community are not
subject to a pre-departure declaration;

(b) the conditions under which the requirement for a pre-depar-

ture declaration may be waived or adapted;

(c) the deadline by which the pre-departure declaration is to be
lodged or made available before the goods are brought out
of the customs territory of the Community;

(c) the formalities required under provisions in force with

regard to other charges;

(d) the application of prohibitions and restrictions justified on
grounds of, inter alia, public morality, public policy or public
security, the protection of the health and life of humans,
animals or plants, the protection of the environment, the
protection of national treasures possessing artistic, historic
or archaeological value and the protection of industrial or
commercial property,
against drug
precursors, goods infringing certain intellectual property
rights and cash leaving the Community, as well as the imple-
mentation of
conservation and management
measures and of commercial policy measures.

including controls

fishery

Goods leaving the customs territory of the Community

3.
shall be presented to customs by one of the following persons:

(a) the person who exports the goods from the customs terri-

tory of the Community;

(d) any exceptions from and variations to the deadline referred

to in point (c);

(b) the person in whose name or on whose behalf the person

who exports the goods from that territory acts;

(e) the determination of the competent customs office at which
the pre-departure declaration is to be lodged or made avail-
able and where risk analysis and risk-based export and exit
controls are to be carried out,

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

In adopting those measures, account shall be taken of the

2.
following:

(a) special circumstances;

(b) the application of those measures to certain types of goods

traffic, modes of transport or economic operators;

(c) international agreements which provide for special security

arrangements.

Article 177

Customs supervision and exit formalities

Goods leaving the customs territory of the Community
1.
shall be subject to customs supervision and may be subject to
customs controls. Where appropriate, the customs authorities
may, in accordance with the measures adopted under paragraph

(c) the person who assumed responsibility for carriage of the
goods prior to their export from the customs territory of
the Community.

4.
Release for exit shall be granted on condition that the
goods in question leave the customs territory of the Community
in the same condition as when the pre-departure declaration
was accepted.

5.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures for the
implementation of paragraphs 1, 2 and 3 of this Article.

CHAPTER 2

Export and re-export

Article 178

Community goods

Community goods destined to leave the customs territory

1.
of the Community shall be placed under the export procedure.

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2.

Paragraph 1 shall not apply to the following goods:

(a) goods placed under the end-use or outward processing

procedure;

Customs authorities may accept, instead of the lodging of the
exit summary declaration, the lodging of a notification and
access to the summary declaration data in the economic opera-
tor's computer system.

(b) goods placed under the internal transit procedure or leaving
in

the Community temporarily,

the customs territory of
accordance with Article 103.

3.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures laying
down the export formalities applicable to goods placed under
the export procedure, under the end-use procedure or the
outward processing procedure.

Article 179

Non-Community goods

1.
Non-Community goods destined to leave the customs
territory of the Community shall be subject to a re-export noti-
fication to be lodged at the competent customs office and to the
exit formalities.

Articles 104 to 124 shall apply mutatis mutandis to the

2.
re-export notification.

3.

Paragraph 1 shall not apply to the following goods:

(a) goods placed under the external transit procedure which
only pass through the customs territory of the Community;

The exit summary declaration shall be lodged by one of

4.
the following persons:

(a) the person who brings the goods, or who assumes responsi-
bility for the carriage of the goods, out of the customs terri-
tory of the Community;

(b) the exporter or consignor or other person in whose name
or on whose behalf the persons referred to in point (a) act;

(c) any person who is able to present the goods in question or
to have them presented to the competent customs authority.

Article 181

Amendment of the exit summary declaration

The declarant shall, at his request, be permitted to amend one
or more particulars of the exit summary declaration after it has
been lodged.

However, no amendment shall be possible after any of
following events:

the

(a) the customs authorities have informed the person who
lodged the summary declaration that they intend to examine
the goods;

(b) the customs authorities have established that the particulars

(b) goods trans-shipped within, or directly re-exported from, a

in question are incorrect;

free zone;

(c) goods under the temporary storage procedure which are
directly re-exported from an authorised temporary storage
facility.

Article 180

Exit summary declaration

1. Where goods are destined to leave the customs territory of
the Community and a customs declaration or a re-export notifi-
cation is not required, an exit summary declaration shall be
lodged at the competent customs office,
in accordance with
Article 175.

2.
The exit summary declaration shall be made using an elec-
tronic data processing technique. Commercial, port or transport
information may be used, provided that it contains the neces-
sary particulars for an exit summary declaration.

3.
In exceptional circumstances, customs authorities may
accept paper-based exit summary declarations, provided that
they apply the same level of risk management as that applied to
exit summary declarations made using an electronic data proces-
sing technique and that the requirements for the exchange of
such data with other customs offices can be met.

(c) the customs authorities have already allowed the removal of

the goods.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it,
laying down exceptions to
point (c) of the second subparagraph of this Article, shall be
adopted in accordance with the regulatory procedure with scru-
tiny referred to in Article 184(4).

CHAPTER 3

Relief from export duties

Article 182

Temporary export

1. Without prejudice to Article 171, Community goods may
be temporarily exported from the customs territory of the Com-
munity and benefit from export duty relief, conditional upon
re-importation.

2.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures for the
implementation of this Article.

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TITLE IX

CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS

4. Where reference is made to this paragraph, Article 5a(1)
to (4) and Article 7 of Decision 1999/468/EC shall apply,
having regard to the provisions of Article 8 thereof.

CHAPTER 1

Customs code committee

Article 183

Further implementing measures

1.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt rules for the
inter-operability of Member States' electronic customs systems
as well as for the relevant Community components to bring
about
improved cooperation based upon electronic data
exchange between customs authorities, between customs autho-
rities and the Commission and between customs authorities and
economic operators.

The measures designed to amend non-essential elements
laying down the

this Regulation, by supplementing it,

2.
of
following:

(a) the conditions under which the Commission may issue deci-
sions requesting Member States to revoke or amend a deci-
sion — other than those referred to in Article 20(8)(c)
the customs legislation
issued within the framework of
which deviates from comparable decisions of other compe-
tent authorities and thereby compromises the uniform appli-
cation of customs legislation;

(b) any other

implementing measures, where necessary,
including where the Community has accepted commitments
and obligations in relation to international agreements
which require the adaptation of provisions of the Code;

(c) further cases and conditions under which the application of

this Code may be simplified,

shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

Article 184

Committee

The Commission shall be assisted by the Customs Code

1.
Committee, hereinafter referred to as ‘the Committee’.

2. Where reference is made to this paragraph, Articles 5 and
7 of Decision 1999/468/EC shall apply, having regard to the
provisions of Article 8 thereof.

The period laid down in Article 5(6) of Decision 1999/468/EC
shall be set at three months.

3. Where reference is made to this paragraph, Articles 4 and
7 of Decision 1999/468/EC shall apply, having regard to the
provisions of Article 8 thereof.

The period laid down in Article 4(3) of Decision 1999/468/EC
shall be set at three months.

Article 185

Further matters

The Committee may examine any question concerning the
customs legislation which is raised by its chairman, either on
the initiative of the Commission or at the request of a represen-
tative of a Member State, and which concerns, in particular, the
following:

(a) any problems arising from the application of customs legis-

lation;

(b) any position to be taken by the Community in committees,
working groups and panels established by or under interna-
tional agreements dealing with customs legislation.

CHAPTER 2

Final provisions

Article 186

Repeal

Regulations (EEC) No 3925/91,
No 1207/2001 are hereby repealed.

(EEC) No 2913/92 and (EC)

References to the repealed Regulations shall be construed as
references to this Regulation and shall be read in accordance
with the correlation tables set out in the Annex.

Article 187

Entry into force

This Regulation shall enter into force on the twentieth day
Journal of the
following that of its publication in the Official
European Union.

Article 188

Application

11(3),

second

subparagraph

10(2), Article

1.
The second subparagraph of Article 1(3), second sub-
paragraph of Article 5(1), first subparagraph of Article 5(2),
of
Article
Article 12(2), Article 15(1), Article 16(5), Article 18(4),
Article 19(5), Article 20(7), Article 20(8), Article 20(9), second
subparagraph of Article 24(3), Article 25(3), Article 28(3),
Article 30(2), Article 31(3), Article 33(5), Article 38,
54,
Article
second
56(9),
of Article
Article 57(3), second subparagraph of Article 58, second sub-
paragraph of Article 59(1), Article 62(3), Article 63(3),
Article 65(3), third subparagraph of Article 67(1), Article 71,
first subparagraph of Article 72(3), Article 76, Article 77(3),
second subparagraph of Article 78(1), Article 78(5), Article 85,
second
Article 86(7),

subparagraph of Article 87(3),

39(3), Article
subparagraph

55(2), Article

39(6), Article

43, Article

first

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subparagraph

subparagraph of Article 88(4), Article 89(2), Article 93(2),
Article 101(2), Article 103, Article 105(2), first subparagraph of
Article 106(4), Article 107(3),
second subparagraph of
Article 108(1), Article 108(4), Article 109(2), Article 109(3),
110(1), Article
third
111(3),
of Article
Article 112(4), Article 113(3),
second subparagraph of
Article 114(2), second subparagraph of Article 115, first sub-
paragraph of Article 116(2), Article 119(3), Article 122,
Article 124(2), Article 128, Article 134, first subparagraph of
Article 136(2), second subparagraph of Article 136(3), fourth
subparagraph of Article 136(4), Article 137(2), Article 140(2),
fourth subparagraph of Article 142(1), second subparagraph of
second subparagraph of Article 142(3),
Article 142(2),
Article
of
second subparagraph of Article 148(2),
Article 145(3),

143, Article

subparagraph

144(2),

second

Article 150(3), Article 151(5), first subparagraph of Article 164,
second subparagraph of Article 171(3), Article 176(1),
Article
of
178(3),
Article 181, Article 182(2), Article 183(1) and Article 183(2)
shall be applicable from … (*).

177(5), Article

subparagraph

third

2.
All other provisions shall be applicable once the imple-
menting provisions adopted on the basis of the Articles referred
to in the paragraph 1 are applicable. The implementing provi-
sions shall enter into force on … (**) at the earliest.

Notwithstanding the entry into force of the implementing provi-
sions, the provisions of this Regulation referred to in this para-
graph shall be applicable on … (***) at the latest.

3.

Article 30(1) shall apply from 1 January 2011.

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

Done at,

For the European Parliament

The President

For the Council

The President

(*) Date of entry into force of this Regulation.
(**) One year after the entry into force of this Regulation.
(***) Five years after the entry into force of this Regulation.

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ANNEX

CORRELATION TABLES

1. Regulation (EEC) No 2913/92:

Regulation (EEC) No 2913/92

This Regulation

Article 1

Article 2

Article 3

Article 4

Article 4, points 4a to 4d

Article 5

Article 5a

Article 6

Article 7

Article 8

Article 9

Article 10

Article 11

Article 12

Article 13

Article 14

Article 15

Article 16

Article 17

Article 18

Article 19

Article 20

Article 21

Article 22

Article 23

Article 24

Article 25

Article 26

Article 27

Article 28

Article 29

Article 4

Article 1

Article 3

Article 4

—

Articles 11 and 12

Articles 13, 14 and 15

Article 16

Article 16

Article 18

Article 19

Article 16

Articles 8 and 30

Article 20

Articles 25 and 26

Article 9

Article 6

Article 29

Article 32

Article 31

Articles 116 and 183

Articles 33 and 34

Article 33

Article 35

Article 36

Article 36

—

Article 37

Article 39

Article 40

Article 41

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Regulation (EEC) No 2913/92

This Regulation

Article 30

Article 31

Article 32

Article 33

Article 34

Article 35

Article 36

Article 36a

Article 36b

Article 36c

Article 37

Article 38

Article 39

Article 40

Article 41

Article 42

Article 43

Article 44

Article 45

Article 46

Article 47

Article 48

Article 49

Article 50

Article 51

Article 52

Article 53

Article 54

Article 55

Article 56

Article 57

Article 58

Article 59

Article 60

Article 61

Article 42

Article 42

Article 43

Article 43

Article 43

Article 31

Article 41

Article 87

Articles 5, 88 and 89

Article 90

Article 91

Articles 92 and 93

Article 94

Article 95

Article 95

Article 91

—

—

—

Article 96

Article 96

Article 97

—

Articles 98 and 151

Articles 151 and 152

Article 152

Article 151

Article 99

Article 100

Article 125

Article 126

Articles 91 and 97

Article 104

Article 105

Article 107

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Regulation (EEC) No 2913/92

This Regulation

Article 62

Article 63

Article 64

Article 65

Article 66

Article 67

Article 68

Article 69

Article 70

Article 71

Article 72

Article 73

Article 74

Article 75

Article 76

Article 77

Article 78

Article 79

Article 80

Article 81

Article 82

Article 83

Article 84

Article 85

Article 86

Article 87

Article 87a

Article 88

Article 89

Article 90

Article 91

Article 92

Article 93

Article 94

Article 95

Article 108

Article 112

Article 111

Article 113

Article 114

Article 112

Article 117

Article 118

Article 119

Article 120

Article 121

Article 123

Article 124

Article 126

Articles 108, 109, 110 and 112

Articles 107 and 108

Article 27

Article 129

—

Article 115

Article 166

Article 102

Article 135

Article 136

Article 136

Article 136

—

Article 136

Article 138

Article 139

Articles 140 and 144

Article 146

Article 147

Articles 62, 63, 136 and 146

Articles 136 and 146

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Regulation (EEC) No 2913/92

This Regulation

Article 146

Article 143

Articles 143, 148 and 153

Article 153

Article 136

Article 149

Article 149

—

Article 136

Article 137

Articles 137 and 154

Article 137

Article 150

Articles 141 and 143

Article 153

Article 140

Article 53

—

Articles 142 and 168

Articles 142 and 143

Article 136

Article 136

Article 169

Article 167

Article 143

Articles 52 and 53

Articles 52 and 53

Article 170

—

—

—

—

—

—

Article 168

Article 96

Article 97

Article 98

Article 99

Article 100

Article 101

Article 102

Article 103

Article 104

Article 105

Article 106

Article 107

Article 108

Article 109

Article 110

Article 111

Article 112

Article 113

Article 114

Article 115

Article 116

Article 117

Article 118

Article 119

Article 120

Article 121

Article 122

Article 123

Article 124

Article 125

Article 126

Article 127

Article 128

Article 129

Article 130

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Regulation (EEC) No 2913/92

This Regulation

Article 131

Article 132

Article 133

Article 134

Article 135

Article 136

Article 137

Article 138

Article 139

Article 140

Article 141

Article 142

Article 143

Article 144

Article 145

Article 146

Article 147

Article 148

Article 149

Article 150

Article 151

Article 152

Article 153

Article 154

Article 155

Article 156

Article 157

Article 158

Article 159

Article 160

Article 161

Article 162

Article 163

Article 164

Article 165

Article 143

Article 136

Article 136

—

Article 53

Article 53

Article 162

Article 136

Article 162

Article 163

Article 164

Articles 143 and 164

Articles 47 and 165

Articles 47, 52 and 53

Articles 48 and 171

Articles 143 and 171

Article 136

Article 136

Article 171

Article 171

Article 171

Article 172

Article 171

Articles 173 and 174

Article 173

Article 173

Article 174

—

—

—

Articles 176, 177 and 178

Article 177

Article 145

Articles 103 and 145

Article 143

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Regulation (EEC) No 2913/92

This Regulation

Article 166

Article 167

Article 168

Article 168a

Article 169

Article 170

Article 171

Article 172

Article 173

Article 174

Article 175

Article 176

Article 177

Article 178

Article 179

Article 180

Article 181

Article 182

Article 182a

Article 182b

Article 182c

Article 182d

Article 183

Article 184

Article 185

Article 186

Article 187

Article 188

Article 189

Article 190

Article 191

Article 192

Article 193

Article 194

Article 195

Article 148

Articles 155 and 156

Article 155

—

Articles 157 and 158

Articles 157 and 158

Article 150

Article 156

Articles 141 and 159

—

Article 159

Article 137

Article 160

Article 53

—

Article 161

Article 160

Articles 127, 168 and 179

Article 175

Article 176

Articles 176, 179 and 180

Articles 5, 180 and 181

Article 177

—

Articles 130 and 131

Article 130

Article 132

Article 133

Article 56

Article 58

Article 56

Articles 57 and 58

Article 59

Article 59

Article 61

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Regulation (EEC) No 2913/92

This Regulation

Article 196

Article 197

Article 198

Article 199

Article 200

Article 201

Article 202

Article 203

Article 204

Article 205

Article 206

Article 207

Article 208

Article 209

Article 210

Article 211

Article 212

Article 212a

Article 213

Article 214

Article 215

Article 216

Article 217

Article 218

Article 219

Article 220

Article 221

Article 222

Article 223

Article 224

Article 225

Article 226

Article 227

Article 228

Article 229

Article 60

Article 59

Article 64

Article 65

—

Article 44

Article 46

Article 46

Articles 46 and 86

Article 46

Articles 46 and 86

Article 86

Article 47

Article 48

Article 49

Article 49

Article 50

Article 53

Article 51

Articles 52 and 78

Articles 55 and 66

Article 45

Articles 66 and 69

Article 70

Article 70

Articles 70 and 82

Articles 67 and 68

Article 72

Article 73

Article 74

Article 74

Article 74

Article 75

Article 76

Article 77

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Regulation (EEC) No 2913/92

This Regulation

Article 230

Article 231

Article 232

Article 233

Article 234

Article 235

Article 236

Article 237

Article 238

Article 239

Article 240

Article 241

Article 242

Article 243

Article 244

Article 245

Article 246

Article 247

Article 247a

Article 248

Article 248a

Article 249

Article 250

Article 251

Article 252

Article 253

Article 73

Article 73

Article 78

Article 86

Article 86

Article 4

Articles 79, 80 and 84

Articles 79 and 84

Articles 79, 81 and 84

Articles 79, 83, 84 and 85

Article 79

Article 79

Article 79

Article 23

Article 24

Article 23

Article 22

Article 183

Article 184

Article 183

Article 184

Article 185

Articles 17, 120 and 121

Article 186

Article 186

Article 187

2. Regulations (EEC) No 3925/91 and (EC) No 1207/2001:

Repealed Regulation

This Regulation

Regulation (EEC) No 3925/91

Regulation (EC) No 1207/2001

Article 28

Article 39

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STATEMENT OF THE COUNCIL'S REASONS

I.

INTRODUCTION

The Commission submitted the above-mentioned proposal to the Council on 5 December 2005 (1).

The European Parliament delivered its Opinion at
56 amendments to the proposal.

first

reading on 12 December 2006, with

The Economic and Social Committee delivered its Opinion on 5 July 2006.

Under the co-decision procedure (Article 251 of the EC Treaty), on 15 October 2007 the Council,
having regard to Parliament's first reading, adopted its common position on the draft Regulation.

II. OBJECTIVE

The purpose of the proposed Regulation on a modernized Customs Code is to achieve a major and
general overhaul of the Customs Code originally adopted in 1992. Addressing issues concerning the
requirements of an electronic environment for customs and trade, the simplification of customs rules,
and the changing nature of the tasks performed by the customs authorities, the proposal aims to
simplify legislation and administration procedures both from the point of view of customs authorities
and traders, notably through:

— simplifying the structure and providing for more coherent terminology, with fewer provisions and

simpler rules,

— providing for radical reform of customs import and export procedures to reduce their number and

make it easier to keep track of goods,

— rationalising the customs guarantee system, and

— extending the use of single authorisations.

The proposal incorporates also the amendments provided for in the Regulation to improve the security
and safety of goods crossing Community borders that the Council and Parliament adopted on 13 April
2005 (2).

III. ANALYSIS OF THE COMMON POSITION

1. General

in its common position, fully shares the proposal's objective, which is to simplify
The Council,
customs rules and procedures and to adapt them to the requirements of an electronic environment
(e-customs). After a thorough examination of the proposal during successive Presidencies, and in the
light of its practical implications both for customs administrations and trade, the Council, having
taken on board a large majority of Parliament's amendments, has also restructured the text and made
a number of changes, mostly of technical nature. An overview of these changes is provided in
section 3.

2. EP Amendments

2.1. Amendments taken on board by the Council

The European Parliament adopted 51 amendments to the proposal, out of which 34 have been
taken on board, totally or in part, in the Council's common position. These are amendments 1,
2, 3 (in part), 4, 5, 6, 7, 8, 9 (in part), 10 (in part), 11, 12, 13, 16, 17, 18, 20, 21, 26 (in part),
31, 32, 33, 36, 37, 38, 39, 42, 43, 44, 45, 46, 47, 48, 49, 50, 52, 55 and 56 (3).

(1) OJ …
(2) Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005 amending Council Regu-

lation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 117, 4.5.2005, p. 13).

(3) It should be noted that EP amendments No 19, 24, 27, 34 and 35 were not adopted.

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Particular attention should be paid to amendments 11 and 13 on comitology. Parliament listed
28 provisions to which the regulatory procedure with scrutiny should apply, a list extended by
the Council to 49 instances amongst 44 provisions: Articles 1, 5, 10, 11, 12, 15, 16, 20, 30,
54, 55, 56, 58, 59, 71, 72, 76, 78, 87, 89, 93, 101, 102, 106, 109, 110, 111, 113, 114, 116,
128, 134, 136, 137, 142, 144, 145, 148, 150, 164, 171, 176, 181 and 183.

The Council has based its position with regard to the type of comitology procedures on the
legal requirements and criteria provided for in Council Decision of 28 June 1999 laying down
the procedures for the exercise of implementing powers conferred to the Commission, in par-
ticular Article 5a.

2.2. Amendments not taken on board by the Council

Amendment 3

This amendment has only partially been taken on board. The Council considers that the status
of authorized economic operator should only be granted to those operators, including customs
representatives, who comply with the criteria laid down in Article 14.

Amendment 9

The Council favours the more precise definition laid down in Article 4(6) of its common
position.

Amendment 14

With regard to customs representatives, the Council has followed an approach in line with the
principles of the internal market, where customs representatives, provided that they comply
with the criteria laid down in points (a) to (d) of Article 14, shall be entitled to operate in other
Member States than the one where they are established.

Amendment 15

Article 13 of the proposal has been deleted, since the Council considers that this provision is
already covered under the section of the Code devoted to the authorized economic operator.

Amendment 22

The Council considers that, by definition, random checks cannot be based on risk analysis.

Amendment 23

The Council considers that the charging of fees by customs authorities should be restricted to
those cases where application of the customs legislation, including the performance of customs
controls, occurs outside the official opening hours of the competent customs offices.

Amendment 26

The Council has not taken on board part of this amendment, as it considers that simplified
procedures for the goods concerned could lead in certain cases to discrepancies in the applica-
tion of the VAT legislation.

Amendment 28

The Council considers that the negotiation of agreements containing preferential measures is a
Council prerogative under Article 133 of the EC Treaty, and therefore falls outside the scope of
this provision.

Amendment 29

The Council considers that in case of plurality of debtors, they should be jointly and severally
liable for the totality of the debt.

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Amendment 30

The Council considers that a non-exhaustive list of examples of forms of guarantee would not
confer the necessary legal certainty to this provision. In addition, a sufficient level of flexibility
is provided for by the implementing powers conferred to the Commission, under the regulatory
procedure with scrutiny.

Amendments 40 and 41

The Council is of the opinion that the documents referred to in the EP amendment do not
pertain to an international convention on transit and should therefore not be mentioned in the
framework of this provision.

Amendment 51

The Council considers that the rules which apply to the import summary declaration cannot be
mirrored in the handling of the export summary declaration.

Amendment 53

The Council considers that the rules pertaining to the electronic data exchange between customs
authorities and other competent authorities, which are under the competence of the Member
States, are outside the scope of this provision.

Amendment 54

Article 195 of the proposal has been deleted, since the Council considers that the non-binding
nature of explanatory notes and guidelines prevent them from being referred to in a legal text.

3. New elements introduced by the Council

The present section provides an overview of the main substantive elements introduced by the
Council in its common position, in addition to the EP amendments taken on board. This overview
leaves aside a large number of changes of a purely technical or stylistic nature and concentrates
instead on 19 issues of particular relevance. It should also be noted that the changes introduced by
the Council have led to a substantial restructuring of the proposal and a subsequent re-numbering of
the articles.

3.1. VAT

All references to VAT and excise duties have been withdrawn from the text, in accordance with
EP amendments, and replaced, depending on the context, with ‘import taxes’, as in Recital 1,
or, more generally, with ‘other charges’ (Articles 61 and 129, for instance).

3.2. Simplifications

is central

The idea that simplifications should apply to certain customs formalities, or be granted to
certain operators,
taking partially on board EP
to the Code. The Council,
amendment No 26, has introduced this concept in Recital 4 and Article 1(3), which cater for
the intra-Community trade of goods moving between those parts of the customs territory
where the legal provisions on VAT apply and those parts of that territory where these provi-
sions do not apply.

At any rate, national or local simplifications, which could potentially distort the application of
customs legislation in the customs territory have been repealed. Additional simplifications,
which would apply in the entirety of the customs territory, may however be introduced in the
customs legislation under Article 183, via the regulatory procedure with scrutiny.

3.3. Customs representation

On this key issue, the common position of the Council seeks to reconcile different approaches
to customs representation amongst Member States. By introducing common criteria, in accord-
ance with Article 14, to entitle customs representatives to provide their services in another
Member State than the one where they are established, the new drafting of Recital 10 and
Article 11 provides for a level playing field, in line with the Treaty and the principles of the
Internal Market, while safeguarding a high quality of customs representation services.

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3.4. Definitions

In view of further simplifying the text of Article 4 or improving its coherence, the Council has
important
modified a number of definitions, adding, where necessary,
concepts. This concerns the following new definitions:

the definition of

— the customs representative, with however a different wording than the one in EP amendment 9,

— the declarant, in line with EP amendment No 10,

— the customs debt, has given the importance of this concept to which Title III is entirely

devoted, and the debtor,

— and finally, the customs status, the concepts of repayment and remission, and the (electronic)

message.

3.5. Authorized economic operator

The Council in its common position has taken on board EP amendment No 16 concerning the
two different types of authorisations (‘customs simplifications’ and ‘security and safety’), a solu-
tion which addresses the possible different needs of economic operators.

In addition, the Council considers that applications for the status of authorized economic
operator should be restricted to economic operators and that a monitoring of such status
should offer better guarantees than a periodic review.

In line with EP amendment No 17, the possibility for the applicant to request that the status
of authorized economic operator be limited to one or more specified Member States has been
withdrawn.

3.6. Decisions

The Council has aligned to four months the deadline within which the customs authorities
should take a decision relating to the application of customs legislation, a period commonly
used by national administrations (Article 16). The principle according to which the customs
authorities should communicate to the person concerned the grounds upon which they intend
to take a decision which could affect the addressee has been maintained.

With regard to Article 20, the Council has more explicitly defined the cases where the customs
authorities may refuse a request for a decision relating to binding information.

3.7. Penalties

Article 21 has been amended in line with EP amendment No 21, with all references to criminal
penalties withdrawn from the text. A new paragraph 3 has been added, creating an obligation
for Member States to notify the Commission of their national provisions with regard to
penalties.

3.8. Cooperation between authorities

In Article 26, the common position has spelled out the role to be assumed by the customs
authorities when co-operating with other authorities in performing controls.

3.9. Intra-Community flights and sea crossings

The Council has substantially redrafted Article 28, restoring the rule that customs controls and
formalities should be performed, where provided for under customs legislation, and conferring
powers to the Commission under the regulatory procedure for the implementation of this
provision.

3.10. Value of goods for customs purposes

The Council has considerably simplified the Chapter on valuation of goods, with some tech-
nical rules for such valuation to be elaborated under the regulatory procedure (such as the rela-
tionship between the buyer and the seller, the elements to be used to determine the computed
value, and the fall back method).

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3.11. Customs debt and guarantees

The Council has restored in Article 51 the rule according to which, in case of plurality of
debtors, they should be jointly and severally liable for the debt, considering that such a
rule would confer more certainty to the customs authorities that the debt will actually be
recovered.

In addition, the common position has introduced or reinforced a number of simplifications.
For instance, Article 56 has been redrafted with a view to allowing the guarantee, under
certain conditions, to be used for amounts payable following post-release control. The use of
the comprehensive guarantee has been made available to all economic operators, provided that
they respect certain criteria, including a proven solvency. In Article 73, a new paragraph 3 has
been added, allowing the debtor to pay all or part of the amount of duty before the expiry of
the period.

3.12. Extinguishment of customs debt

The Council has redrafted Article 86, pointing out that it is the confiscation of goods (and not
their seizure) which, under certain conditions, triggers the extinguishment of the debt. The
concept of ‘irretrievable loss’ has also been clarified.

3.13. Centralized clearance

The Council has introduced a new Article 106, considering that it is more logical and more
transparent to integrate in a single article all the provisions in the Code related to the concept
of centralized clearance. Under this new drafting, centralized clearance may be made available
to all persons, its use being however restricted in certain cases to applicants complying with
the criteria for the granting of the status of authorized economic operator.

3.14. Customs declaration

The Council has introduced a number of modifications concerning the customs declarations.
In line with the principle laid down in Article 107 that the customs declaration should be
lodged using an electronic data-processing technique, the common position allows, under
certain conditions, this declaration to take the form of an entry in the declarant's records. In
Article 109, the simplified declaration is no longer restricted to authorized economic opera-
tors. Two exceptions to the rule that the declarant should be established in the customs terri-
tory of the Community have been added in Article 111.

3.15. Self-assessment

The concept of self-assessment, introduced in Article 66 with regard to the determination by
the declarant of the amount of duty payable, is extended in Article 116 to certain customs
formalities and certain controls under customs supervision.

3.16. Special procedures

The scope of the special procedures, under Article 135, has been spelled out and aligned with
the structure of Title VIII. Article 146 contains the rules related to the end of the transit proce-
dure, which are no longer mixed with the rules on the discharge of a procedure, now in
Article 138. In Article 150, the Council has, for practical reasons, introduced exceptions to the
rule concerning the absence of a time-limit for goods placed under the storage procedure.

3.17. Formalities and customs supervision

The Council in its common position has substantially restructured Article 177, adding some
instances of prohibitions and restrictions, such as those related to drug precursors, and spelling
out the persons who shall present the goods leaving the customs territory of the Community.

3.18. Implementing measures

The Council has added in Article 183 a cover-all provision, catering for possible additional
simplifications of the Code.

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3.19. Final provisions

Council Regulation (EEC) No 918/83 and Council Regulation (EC) No 82/2001 have been
withdrawn from the lists of Regulations repealed, in Article 186 and in Recital 39.

In view of providing for a smooth application of the proposed regulation, and given the impor-
tance of the implementing provisions in that respect, a distinction has been made, in Arti-
cles 187 and 188 respectively, between the entry into force and the application of the
proposed regulation. The provisions listed in paragraph 1 of Article 188, which confer imple-
menting powers to the Commission, shall be applicable from the date of the entry into force
of the Code. The other provisions shall be applicable once the implementing provisions are
applicable. Finally, the implementing provisions shall enter into force one year after the entry
into force of the Code, at the earliest. In any event, all the provisions of the Code shall be
applicable five years after its entry into force, at the latest.

IV. CONCLUSION

The Council considers that its common position, resulting from a thorough examination of the proposal
during successive Presidencies, and fully supported by the Commission, is entirely in line with the objec-
tives of the proposal, i.e. adapting the customs code to the requirements of an electronic environment
for customs and trade, streamlining customs procedures, and simplifying the customs legislation, thereby
contributing to the fulfilment of the goals of the Lisbon process.

The common position not only takes on board the large majority of Parliament's amendments, but also
reinforces the use of the newly introduced regulatory procedure with scrutiny.

The new elements introduced by the Council reflect the need to adapt the text to the practical and tech-
nical realities, to establish a level playing field between operators and to better balance the requirements
of the customs administrations and the facilitations of trade.