Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code)
Date: 2008-04-23
Institutions: Council of the European Union, European Parliament
Subjects: customs formalities, customs harmonisation, customs regulations, simplification of formalities

4.6.2008

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I

(Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory)

REGULATIONS

REGULATION (EC) No 450/2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

laying down the Community Customs Code (Modernised Customs Code)

of 23 April 2008

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EURO-
PEAN UNION,

(2)

Having regard to the Treaty establishing the European Commu-
nity, 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),

(3)

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

Whereas:

(1)

The Community is based upon a customs union. It is advis-
able, in the interests both of economic operators and of the
customs authorities in the Community, to assemble cur-
rent 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 connection with trade in goods
between the Community and countries or territories out-
side the customs territory of the Community, taking into
account the requirements of those common policies. Cus-
toms legislation should be better aligned on the provisions
relating to the collection of import charges without change
to the scope of the tax provisions in force.

In accordance with the Communication from the Commis-
sion concerning the protection of the Community’s finan-
cial interests and the Action Plan for 2004-2005, it is
appropriate to adapt the legal framework for the protec-
tion of the financial interests of the Community.

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 sepa-
rately 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 tak-
ing into account of security requirements. Further amend-
ments to the Code are necessary as a consequence of the
important legal changes which have occurred in recent
years, at both Community and international level, such as
the expiry of the Treaty establishing the European Coal and
Steel Community and the entry into force of the 2003
and 2005 Acts of Accession, as well as the Amendment to
the International Convention on the 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 (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 these reasons, further amendment of the present
Code is not sufficient and a complete overhaul is necessary.

(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 (OJ C 298 E, 11.12.2007, p. 1)
and Position of the European Parliament of 19 February 2008.

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

tion (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).

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(4)

(5)

(6)

(7)

It is appropriate to introduce in the Code a legal frame-
work for the application of certain provisions of the cus-
toms legislation to trade in goods between parts of the
customs territory to which the provisions of Council Direc-
tive 2006/112/EC of 28 November 2006 on the common
system of value added tax (1) apply and parts of that terri-
tory where those provisions do not apply, or to trade
between parts where those provisions do not apply. Con-
sidering the fact that the goods concerned are Community
goods and the fiscal nature of the measures at stake in this
intra-Community trade,
is justifiable to introduce,
through implementing measures, appropriate simplifica-
tions to the customs formalities to be applied to those
goods.

it

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 sim-
plify customs legislation, to allow the use of modern tools
and technology and to promote further the uniform appli-
cation of customs legislation and modernised approaches
to customs control, thus helping to ensure the basis for
efficient and simple clearance procedures. Customs proce-
dures should be merged or aligned and the number of pro-
cedures 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 rein-
forced need to ensure security and safety at the 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 catalyst to the competi-
tiveness 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 Par-
liament and of the Council on a paperless environment for
customs and trade, is a key element in ensuring trade facili-
tation and, at the same time, the effectiveness of customs
controls, thus reducing costs for business and risk for soci-
ety. It is therefore necessary to establish in the Code the
legal framework within which that Decision can be imple-
mented, in particular the legal principle that all customs
and trade transactions are to be handled electronically and
that information and communication systems for customs
operations are to offer, in each Member State, the same
facilities to economic operators.

(8)

Such use of information and communication technologies
should be accompanied by harmonised and standardised
application of customs controls by the Member States, to
ensure an equivalent level of customs control throughout

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

2008/8/EC (OJ L 44, 20.2.2008, p. 11).

(9)

(10)

(11)

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 rel-
evant data-protection provisions, between customs
authorities and with other agencies involved in that con-
trol, 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 rep-
resentative in their dealings with the customs authorities.
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 representa-
tive who complies with the criteria for the granting of the
status of authorised economic 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.

(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 stipu-
lated, or revoked where they do not conform to the cus-
toms legislation or its interpretation.

(13)

(14)

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.

The streamlining of customs procedures within an elec-
tronic environment requires the sharing of responsibilities
between the customs authorities of different Member
States. It is necessary to ensure an appropriate level of
effective, dissuasive and proportionate sanctions through-
out the internal market.

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(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

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

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 elec-
tronic system for its implementation. The establishment of
a risk management framework common to all Member
States should not prevent them from controlling 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 appropriate 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 cir-
culation 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 shar-
ing of responsibilities and cooperation between inland and
border customs offices, the customs debt should, in most
cases, be incurred at the place where the debtor is estab-
lished, 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 cus-
toms 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 procedures
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 undertaking
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 Commu-
nity and of the Member States and to curb fraudulent prac-
tices, arrangements involving graduated measures for the
application of a comprehensive guarantee are advisable.

(24)

(25)

(26)

(27)

(28)

(29)

(30)

Where there is an increased risk of fraud it should be pos-
sible to prohibit temporarily the application of the com-
prehensive guarantee, taking account of the particular
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 legislation 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 terri-
tory of the Community.

It is appropriate, where an economic operator has pro-
vided, 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 by the cus-
toms office competent in respect of the premises of the
economic operator.

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 provid-
ing 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 appro-
priate to provide for centralised clearance at the place
where the economic operator is established. Centralised
clearance should include the facility for the use of simpli-
fied declarations, deferment of the date of the submission
of a complete declaration and required documents, peri-
odic declaration and deferred payment.

In order to help to ensure neutral conditions for competi-
tion throughout the Community, it is appropriate to lay
down at Community level the rules governing the destruc-
tion or disposal otherwise of goods by the customs authori-
ties, 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)

The granting of authorisations for several special proce-
dures with a single guarantee and a single supervising cus-
toms 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 handling.

(37)

In particular, the Commission should be empowered to
define the conditions and criteria necessary for the effec-
tive application of this Code. Since those measures are of
general scope and are designed to amend non-essential ele-
ments of this Regulation or to supplement this Regulation
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.

(32)

In view of the increased security-related measures intro-
duced into the Code under Regulation (EC) No 648/2005
of the European Parliament and of the Council 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 proce-
dure 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 nec-
essary, the inward processing suspension procedure should
be merged with processing under customs control and the
inward processing drawback procedure abandoned. This
single inward-processing procedure should also cover
destruction, except where destruction is carried out by, or
under the supervision of, customs.

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 ter-
ritory of the Community.

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 con-
ferred on the Commission (2).

(34)

(35)

(36)

(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, together with Regulation (EEC)
No 2913/92, should therefore be repealed:

Council Regulation (EEC) No 3925/91 of 19 December
1991 concerning the elimination of controls and formali-
ties applicable to the cabin and hold baggage of persons
taking an intra-Community flight and the baggage of per-
sons 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 the provisions
governing preferential trade between the European Com-
munity and certain countries (4).

(40)

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 cen-
tral pillar of the internal market, cannot be sufficiently
achieved by the Member States and can therefore be better
achieved at Community level, the Community may adopt
measures, in accordance with the principle of subsidiarity
as set out in Article 5 of the Treaty. 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,

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.

HAVE ADOPTED THIS REGULATION:

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

(3) OJ L 374, 31.12.1991, p. 4. Regulation as amended by Regulation (EC)
No 1882/2003 of the European Parliament and of the Council
(OJ L 284, 31.10.2003, p. 1).

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

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

(EC) No 75/2008 (OJ L 24, 29.1.2008, p. 1).

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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 . . . . . . . . . . . .

S e c t i o n 1

P r o v i s i o n o f i n f o r m a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 2

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

S e c t i o n 3

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 5

P e n a l t i e s

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 6

A p p e a l s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 7

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

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

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 2

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

CHAPTER 3

Value of goods for customs purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE III

CUSTOMS DEBT AND GUARANTEES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 1

Incurrence of a customs debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 1

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

S e c t i o n 2

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

S e c t i o n 3

P r o v 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 1

D e t e r m i n a t i o n o f
i m p o r t o r 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 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

t h e a m o u n t o f

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 . . . . . . . . . .

S e c t i o n 3

i m p o r t o r
R e p a y m e n t
e x p o r t d u t y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

a n d r e m i s s i o n o f

t h e a m o u n t o f

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 1

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

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 . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 4

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

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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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 1

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 4

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

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 3

Verification and release of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 1

V e r i f i c a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 2

R e l e a s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 1

R e t u r n e d g o o d s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

. . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE VII

SPECIAL PROCEDURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 1

General provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 2

C o m m u n i t y t r a n s i t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 3

Storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 1

C o m m o n p r o v i s i o n s

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 2

T e m p o r a r y s t o r a g e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 3

C u s t o m s w a r e h o u s i n g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 4

F r e e z o n e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 4

Specific use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 1

T e m p o r a r y a d m i s s i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 2

E n d - u s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 5

Processing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 1

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S e c t i o n 2

I n w a r d p r o c e s s i n g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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TITLE I

GENERAL PROVISIONS

CHAPTER 1

(c)

ensuring the security and safety of the Community and its
residents, and the protection of the environment, where
appropriate in close cooperation with other authorities;

(d) maintaining a proper balance between customs controls and

facilitation of legitimate trade.

Scope of customs legislation, mission of customs and
definitions

Article 1

Subject matter and scope

1.
This Regulation establishes the Community Customs 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.

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

2.
Certain provisions of the customs legislation may apply out-
side the customs territory of the Community within the frame-
work of legislation governing specific fields or of international
conventions.

3.
Certain provisions of the customs legislation, including the
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
Regulation, by supplementing it,
laying down the provisions
referred to in the first subparagraph and simplified formalities for
their implementation, shall be adopted in accordance with the
regulatory procedure with scrutiny referred to in Article 184(4).
Those measures shall also take account of particular circum-
stances pertaining to the trade in goods involving only one Mem-
ber State.

Article 2

Article 3

Customs territory

1.
The customs territory of the Community shall comprise the
following territories, including their territorial waters, 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 Ger-
many 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 Ant-
arctic 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,

Mission of customs authorities

— the territory of the Republic of Latvia,

Customs authorities shall be primarily responsible for the super-
vision of the Community’s international trade, thereby contribut-
ing 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;

— 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,

(b) protecting the Community from unfair and illegal trade while

supporting legitimate business activity;

— the territory of the Portuguese Republic,

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— the territory of Romania,

— the territory of the Republic of Slovenia,

— the territory of the Slovak Republic,

— the territory of the Republic of Finland,

— the territory of 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.

2.
The following territories, including their territorial waters,
internal waters and airspace, situated outside the territory of the
Member States shall, taking into account the conventions and
treaties applicable to them, be considered to be part of the cus-
toms 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 leg-
islation 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 implement
it;

(b)

the Common Customs Tariff;

(c)

(d)

the legislation setting up a Community system of reliefs
from customs duties;

international agreements containing customs provisions,
insofar as they are applicable in the Community;

3.

‘customs controls’ means specific acts performed by the cus-
toms authorities in order to ensure the correct application of
customs legislation and other legislation governing the entry,
exit, transit, transfer, storage and end-use of goods moved
between the customs territory of the Community and other
territories, and the presence and movement within the cus-
toms territory of non-Community goods and goods placed
under the end-use procedure;

4.

5.

6.

7.

8.

9.

‘person’ means a natural person, a legal person, and any asso-
ciation 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;

‘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 customs territory of the Community and
countries or territories outside that territory and to the pres-
ence of goods which do not have Community status, which
would have any of the following results:

(a)

it would prevent the correct application of Community
or national measures;

(b)

it would compromise the financial interests of the Com-
munity and its Member States;

(c)

it would pose a threat to the security and safety of the
Community and its residents, to human, animal or 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 authori-
ties, in the prescribed form and manner, that goods are to be
brought
the
Community;

the customs territory of

into or out of

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 decla-
ration 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;

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(b)

special procedures;

(c)

export;

22.

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

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;

23.

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

14.

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

24.

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

15.

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

25.

‘processed products’ means goods placed under a processing
procedure which have undergone processing operations;

16.

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

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 territory of
the Community. Goods wholly obtained in the customs
territory of the Community shall not have the customs
status of Community goods if they are obtained from
goods placed under the external transit procedure, a
storage procedure, the temporary admission procedure
or the inward-processing procedure in cases determined
in accordance with Article 101(2)(c);

(b) goods brought into the 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.

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

20.

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

26.

‘person established in the customs territory of the Commu-
nity’ means:

(a)

(b)

in the case of a natural person, any person who has his
habitual residence in the customs territory of
the
Community;

in the case of a legal person or an association of persons,
any person who has his registered office, central head-
quarters or a permanent business establishment in the
customs territory of the Community;

27.

‘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;

28.

‘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;

29.

‘holder of the procedure’ means the person who makes the
customs declaration, or on whose behalf the customs decla-
ration is made, or the person to whom the rights and obli-
gations of that person in respect of a customs procedure 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;

21.

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

(d)

the repair of goods, including restoring them and put-
ting them in order;

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(e)

the use of goods which are not to be found in the pro-
cessed products, but which allow or facilitate the pro-
duction of those products, even if they are entirely or
partially used up in the process (production accessories);

32.

‘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;

33.

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

(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 mea-
sures 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.

CHAPTER 2

Rights and obligations of persons with regard to customs
legislation

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

S e c t i o n 1

P r o v 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 eco-
nomic operators and customs authorities required under the cus-
toms legislation, and the storage of such data as required under
the customs legislation, shall be made using electronic data-
processing techniques.

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 regu-
latory procedure with scrutiny referred to in Article 184(4).

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

(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;

Article 6

Data protection

1.
All information acquired by the customs authorities in the
course of performing their duties which is by its nature confiden-
tial 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 disclosed by
the competent authorities without the express permission of the
person or authority that provided it.

Such information may, however, be disclosed without permission
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 authori-
ties and other competent authorities of countries or territories
outside the customs territory of the Community shall be permit-
ted only in the framework of an international agreement ensur-
ing an adequate level of data protection.

3.
The disclosure or communication of information shall take
place in full compliance with data-protection provisions in force.

Article 7

Exchange of additional information between customs
authorities and economic operators

(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;

Customs authorities and economic operators may exchange
1.
any information not specifically required under the customs leg-
islation, in particular for the purpose of mutual 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.

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

and for the common registration and maintenance of records
relating, in particular, to the following:

Article 8

Provision of information by the customs authorities

1.
Any person may request information concerning the appli-
cation of customs legislation from the customs authorities. Such
a request may be refused where it does not relate to an activity
pertaining to international
is actually
envisaged.

trade in goods that

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 mak-
ing the customs legislation, general administrative rulings and
application forms freely available, wherever practical without
charge, and through the Internet.

(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.

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

(a)

the standard form and content of the data to be registered;

Provision of information to the customs authorities

Members States;

Article 9

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

1.
Any person directly or indirectly involved in the accom-
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-
ments and information, in an appropriate form, and all the assis-
tance necessary for the completion of those formalities or
controls.

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 con-
cerned 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 relat-
ing to the placing of the goods in question under the customs
procedure concerned, or to the conduct of the authorised
operations.

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

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

Article 10

Electronic systems

1. Member States shall cooperate with the Commission with a
view to developing, maintaining and employing electronic sys-
tems for the exchange of information between customs offices

(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).

S e c t i o n 2

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

Article 11

Customs representative

1.

Any person may appoint a customs representative.

Such representation may be either direct, in which case the cus-
toms 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 representative shall be established within the customs
territory of the Community.

2. Member States may define, in accordance with Community
law, the conditions under which a customs representative may
provide services in the Member State where he is established.
However, without prejudice to the application of less stringent
criteria by the Member State concerned, a customs representative
who complies with the criteria laid down in Article 14(a) to (d)
shall be entitled to provide such services in a Member State other
than the one where he is established.

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

(a)

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

(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 rep-
resentative shall state that he is acting on behalf of the person rep-
resented 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.

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

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

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 sus-
pended or revoked in accordance with the conditions laid down
pursuant to Article 15(1)(g).

The authorised economic operator shall notify the customs
6.
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 the granting of the status of authorised economic
operator shall be the following:

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

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).

(b) a satisfactory system of managing commercial and, where
appropriate, transport records, which allows appropriate cus-
toms controls;

S e c t i o n 3

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

Article 13

Application and authorisation

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

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

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

(c) proven solvency;

(d) pursuant to Article 13(2), in cases where an authorised eco-
nomic operator wishes to take advantage of the simplifica-
tions provided for in accordance with the customs legislation,
practical standards of competence or professional qualifica-
tions directly related to the activity carried out;

(e) pursuant to Article 13(2), in cases where an authorised eco-
nomic 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;

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(b)

the cases in which review of the status of authorised eco-
nomic operator is to be carried out;

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.

(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;

(e)

the type and extent of facilitations that may be granted to
authorised economic operators in respect of customs con-
trols relating to security and safety;

(f)

consultation with and provision of information to other cus-
toms authorities;

(g)

the conditions under which the status of authorised eco-
nomic 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,
international
agreements,

taking into account,

in particular,

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);

Except where otherwise provided for in the customs legis-
2.
lation, a decision as referred to in paragraph 1 shall be taken, and
the applicant notified, without delay, and at the latest 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 deci-
sion is received by those authorities.

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 indi-
cating the further period of time which they consider necessary in
order to give a decision on the request.

Except where otherwise specified in the decision or in the
3.
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), deci-
sions adopted shall be enforceable by the customs authorities
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 communication
was made.

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.

(b) professional involvement in activities covered by customs

legislation;

5.
The measures designed to amend non-essential elements of
this Regulation, by supplementing it, laying down the following:

(c) practical standards of competence or professional qualifica-

tions directly related to the activity carried out;

(a)

the cases in which and conditions under which the first sub-
paragraph of paragraph 4 shall not apply;

(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 authori-
ties in order for them to be able to take that decision.

(b)

the period referred to in the first
paragraph 4,

subparagraph of

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.

7.
Except when a customs authority acts as a judicial author-
ity, 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 con-
cerned and, in particular, to the notification of a customs debt as
provided for in Article 67(3).

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Article 17

Community-wide validity of decisions

The Commission may, in accordance with the management
5.
procedure referred to in Article 184(3), adopt measures for the
implementation of this Article, in particular in respect of deci-
sions addressed to several persons.

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.

Article 18

Annulment of favourable decisions

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

(a)

the decision was issued on the basis of incorrect or incom-
plete information;

Article 20

Decisions relating to binding information

1.
The customs authorities shall, on formal request, issue deci-
sions relating to binding tariff information, hereinafter referred to
as ‘BTI decisions’, or decisions relating to binding origin informa-
tion, hereinafter referred to as ‘BOI decisions’.

Such a request shall be refused in any of
circumstances:

the following

(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.

(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;

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 ini-
tial decision took effect, unless otherwise specified in the decision
in accordance with the customs legislation.

4.
The Commission may, in accordance with the management
procedure referred to in Article 184(3), adopt measures for the
implementation of this Article, in particular in respect of deci-
sions addressed to several persons.

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.

Except where otherwise specified in the customs legislation,
2.
a favourable decision addressed to several persons may be revoked
only in respect of a person who fails to fulfil an obligation
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 of

4.
the decision.

(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 the

2.
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.

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

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

4.
For the application of a BTI or BOI decision in the context
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;

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

(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.

(b)

(c)

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

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

BTI or BOI decisions shall be revoked in accordance with

6.
Article 16(6) and Article 19.

They may not be amended.

7.
The Commission shall, in accordance with the regulatory
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 supplement-
ing it, laying down

(a)

the conditions under which, and the moment when, the BTI
or BOI decision ceases to be valid;

(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 determined
in accordance with Article 188(2), of the national provisions 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

the conditions under which, and the period of time for which,
a decision as referred to in point (a) may still be used in
respect of binding contracts based upon the decision and
concluded before the expiry of its validity;

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

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,

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

9.
The measures designed to amend non-essential elements of
this Regulation, by supplementing it, laying down the conditions
under which other decisions relating to binding information are
to be issued shall be adopted in accordance with the regulatory
procedure with 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

Application of penalties

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
individually.

Any person who has applied to the customs authorities for a deci-
sion 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)

(b)

initially, before the customs authorities or a judicial author-
ity or other body designated for that purpose by the Member
States;

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.

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

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

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Article 24

Suspension of implementation

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

The submission of an appeal shall not cause implementa-

1.
tion of the disputed decision to be suspended.

The Commission, without prejudice to paragraph 2 of this
3.
Article, shall, in accordance with the regulatory procedure referred
to in Article 184(2), adopt implementing measures laying down
the following:

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

(a)

common risk management framework;

(b) common criteria and priority control areas;

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 con-

1.
trols 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,
inspecting means of transport,
inspecting luggage and other goods carried by or on persons and
carrying out official enquiries and other similar acts.

2.
Customs controls, other than random checks, shall prima-
rily be based on risk analysis using electronic data-processing
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 avail-
able, international level.

(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.

2.
In the framework of 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 involving those
goods. Those authorities may also examine such goods and/or
take samples where it is still possible for them to do so.

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 pri-
ority control areas.

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 documents and data
for business purposes.

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Article 28

S e c t i o n 8

Intra-Community flights and sea crossings

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

Customs controls or formalities shall be carried out in
1.
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.

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 acces-
sible by and acceptable to the customs authorities.

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

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 the conditions under which customs controls and formalities
may be applied to the following:

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.

(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 Community
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;

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

2. Without prejudice to Article 68(4), where a customs con-
trol in respect of a customs debt shows that the relevant entry in
the accounts has to be corrected and the person concerned has
been notified of this, the documents and information shall be kept
for three years beyond the time limit 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, which-
ever is the later.

Article 30

Charges and costs

(b) cabin and hold baggage:

(i)

(ii)

arriving at a Community airport on board an aircraft
coming from a non-Community airport and transferred
at that Community airport to another aircraft proceed-
ing on an intra-Community flight;

loaded at a Community airport onto an aircraft proceed-
ing on an intra-Community flight for transfer at another
Community airport to an aircraft whose destination is a
non-Community airport.

1.
Customs authorities shall not impose charges for the per-
formance of customs controls or any other application of the cus-
toms legislation during the official opening hours of their
competent customs offices.

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

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

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(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 pur-
poses, 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 paragraph 1,
shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 184(4).

CHAPTER 3

Currency conversion and time limits

Article 31

Currency conversion

1.
The competent authorities shall publish, and/or make avail-
able 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.

2. Where the conversion of currency is necessary for reasons
other than those referred to in paragraph 1, the value of the euro
in national currencies to be applied within the framework of the
customs legislation shall be fixed at least once a year.

The Commission shall, in accordance with the regulatory
3.
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 cus-
toms 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 provisions concerned.

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

(1) OJ L 124, 8.6.1971, p. 1.

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 Com-

1.
mon Customs Tariff.

Other measures prescribed by Community provisions governing
specific fields relating to trade in goods shall, where appropriate,
be applied in accordance with 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 Coun-
cil Regulation (EEC) No 2658/87 of 23 July 1987 on the tar-
iff 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;

(c)

the conventional or normal autonomous customs duties
applicable to goods covered by the Combined Nomenclature;

(d)

the preferential tariff measures contained in agreements
which the Community has concluded with certain countries
or territories outside the customs territory of the Community
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 rea-
son of their nature or end-use, in the framework of measures
referred to under points (c) to (f) or (h);

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

(EC) No 275/2008 (OJ L 85, 27.3.2008, p. 3).

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(h) other tariff measures provided for by agricultural or commer-

cial 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, pro-
vided that the time limits and conditions laid down in the relevant
measure or in the Code are complied with.

4. Where application of the measures referred to in points (d)
to (g) of paragraph 2, or the exemption from measures referred
to in point (h) thereof, is restricted to a certain volume of imports
or exports, such application or exemption shall, in the case of tar-
iff 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.

5.
The Commission shall, in accordance with the management
procedure referred to in Article 184(3), adopt measures for the
implementation of paragraphs 1 and 4 of this Article.

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 sub-
headings or further subdivisions of the Combined Nomenclature,
or of any other nomenclature which is established by Commu-
nity provisions and which is wholly or partly based on the Com-
bined Nomenclature or which provides for further subdivisions to
it, under which those goods are to be classified.

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

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 for the purposes of applying the
following:

(a)

the Common Customs Tariff with the exception of the mea-
sures referred to in Article 33(2)(d) and (e);

(b) measures, other than tariff measures, established by Commu-
nity 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 shall

1.
be regarded as having their origin in that country or territory.

2.
Goods the production of which involved more than one
country or territory shall be deemed to originate in the country
substantial
or
transformation.

territory where they underwent

their

last

Article 37

Proof of origin

1. Where an origin has been indicated in the customs declara-
tion pursuant to customs legislation, the customs authorities may
require the declarant to prove the origin of the goods.

2. Where proof of origin of goods is provided pursuant to cus-
toms legislation or other Community legislation governing spe-
cific 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 Commu-

3.
nity where the exigencies of trade so require.

Article 38

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 Articles 36 and 37.

S e c t i o n 2

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

Article 39

Preferential origin of goods

1.
In order to benefit 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 ori-
gin referred to in paragraphs 2 to 5 of this Article.

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In the case of goods benefiting from preferential measures
2.
contained in agreements which the Community has concluded
with certain countries or territories outside the customs territory
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 coun-
tries or territories outside the customs territory of the Commu-
nity or groups of such countries or territories, other than those
referred to in paragraph 5, the Commission shall, in accordance
with the regulatory procedure referred to in Article 184(2), adopt
measures laying down the rules on preferential origin.

4.
In the case of goods benefiting from preferential measures
applicable in trade between the customs territory of the Commu-
nity 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.

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

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

The primary basis for the customs value of goods shall be
1.
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 mea-
sures 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 the follow-

3.
ing conditions are satisfied:

(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 pub-
lic authorities in the Community;

(ii)

limitations of the geographical area in which the goods
may be resold;

(iii) restrictions which do not substantially affect the customs

value of the goods;

(b)

the sale or price is not subject to some condition or consid-
eration 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 paragraph 2(d) 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)

(b)

(c)

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;

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;

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 aggre-
gate 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 para-
graph 1, it shall be determined, on the basis of data available in
the customs territory on the Community, using reasonable means
consistent with the principles and general provisions of the
following:

(a)

the agreement on implementation of Article VII of the Gen-
eral Agreement on Tariffs and Trade;

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

The declarant shall be the debtor. In the event of indirect
3.
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 col-
lected, the person who provided the information required to draw
up the declaration and who knew, or who ought reasonably to
have known, that such information was false shall also be a
debtor.

(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 cus-
toms value, must be added to the price actually paid or pay-
able, 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 t o 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

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

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 manu-
facture 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 cus-
toms 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 cus-
toms 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.

3.
Article 44(2) and (3) shall 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 impor-
tation shall be incurred through non-compliance with any of the
following:

(a) one of the obligations laid down in customs legislation con-
cerning the introduction of non-Community goods into the
customs territory of the Community, their removal from cus-
toms supervision, or the movement, processing, storage,
temporary admission or disposal of such goods within that
territory;

(a)

release for free circulation,
provisions;

including under the end-use

(b) one of the obligations laid down in customs legislation con-
cerning the end-use of goods within the customs territory of
the Community;

(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.

(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.

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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;

(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 plac-
ing 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.

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

2. Where a customs debt is incurred, pursuant to Article 46(1),
in respect of goods placed under temporary admission with par-
tial 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.

S e c t i o n 2

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

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

3.
the debtor shall be any of the following:

Article 48

Export and outward processing

(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.

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

The 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 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.

In cases referred to under point (c) of paragraph 1, the
4.
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 procedure
or the granting of a duty exemption or reduced rate of import
duty by virtue of the end-use of the goods.

Article 49

Customs debt incurred through non-compliance

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

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 information
was false shall also be a debtor.

(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 customs territory of the Community with total or partial
relief from export duties.

The time at which the customs debt is incurred shall be one

2.
of the following:

Article 47

Deduction of an amount of import duty already paid

1. Where a customs debt is incurred, pursuant to 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 free circulation shall
be deducted from the amount of the import duty corresponding
to the customs debt.

(a)

(b)

(c)

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

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;

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

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

3.
debtor shall be any of the following:

were applicable to the goods concerned at the time at which the
customs debt in respect of them was incurred.

(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 declaration had
not been lodged but should have been.

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 cus-
toms territory of the Community with total or partial relief from
export duties.

S e c t i o n 3

P r o v 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

1.
The customs debt on importation or exportation shall be
incurred even if it relates to goods which are subject to measures
of prohibition or restriction on importation or exportation of any
kind.

However, no customs debt shall be incurred on either of the

2.
following:

(a)

(b)

the unlawful introduction into the customs territory of the
Community of counterfeit currency;

the introduction into the customs territory of the Commu-
nity 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.

Article 52

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

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.

However, where the information available to the customs authori-
ties enables them to establish that the customs debt had been
incurred prior to the time at which they reached that conclusion,
the customs debt shall be deemed to have been incurred at the
earliest time that such a situation can be established.

Article 53

Special rules for calculation of the amount of import duty

1. Where costs for storage or usual forms of handling have
been incurred within the customs territory of the Community in
respect of goods placed under a customs procedure, such costs or
the increase in value shall not be taken into account for the cal-
culation 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 cus-
toms procedure changes as a result of usual forms of handling
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 classification,
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 Article 33(2)(d) to (g),
Articles 130 to 133 or Articles 171 to 174, or pursuant to Coun-
cil Regulation (EEC) No 918/83 of 28 March 1983 setting up a
Community system of reliefs from customs duty (1), such favour-
able 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.

The amount of the import or export duty shall be deter-
1.
mined on the basis of those rules for calculation of duty which

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

(EC) No 274/2008 (OJ L 85, 27.3.2008, p. 1).

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Article 54

Implementing measures

CHAPTER 2

Guarantee for a potential or existing customs debt

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

(a)

the rules for the calculation of the amount of import or
export duty applicable to goods;

(b)

further special rules for specific procedures;

(c) derogations from Articles 52 and 53, in particular to avoid
the circumvention of the tariff measures referred to in
Article 33(2)(h),

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

Article 55

Place where the customs debt is incurred

Article 56

General provisions

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

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

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

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

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.

2.
If the goods have been entered for a customs procedure
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 ter-
ritory 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 authorities
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 corresponding 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.

The guarantee provided for a specific declaration shall apply to
the amount of import or export duty corresponding to the cus-
toms 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.

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

No guarantee shall be required from States, regional and
6.
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 pro-
vision of a guarantee where the amount of import or export duty
to be secured does not exceed the statistical threshold for decla-
rations laid down in accordance with Article 12 of Council Regu-
lation (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).

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

tion (EC) No 1882/2003.

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A guarantee accepted or authorised by the customs authori-
8.
ties shall be valid throughout the customs territory of the Com-
munity, for the purposes for which it is given.

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).

The measures designed to amend non-essential elements of
9.
this Regulation, by supplementing it, laying down the following:

— conditions for the implementation of this Article,

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

Article, in which no guarantee is to be required,

— exceptions to paragraph 8 of this Article,

Article 59

Provision of a guarantee

1.

A guarantee may be provided in one of the following forms:

(a) by a cash deposit or by any other means of payment 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;

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

(b) by an undertaking given by a guarantor;

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.

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

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 correspond-
ing to customs debts and other charges to be covered at all times.

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

(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
procedure with scrutiny referred to in Article 184(4).

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

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 58

Optional guarantee

Article 61

Guarantor

Where the provision of a guarantee is optional, such guarantee
shall in any case be required by the customs authorities if they
consider that the amount of import or export duty correspond-
ing 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 guarantor referred to in Article 59(1)(b) must be a third
1.
person established in the customs territory of the Community.
The guarantor must be approved by the customs authorities
requiring the guarantee, unless the guarantor is a credit institu-
tion, financial institution or insurance company accredited in the
Community in accordance with Community provisions in force.

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

(b)

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

The customs authorities may refuse to approve the guaran-
3.
tor 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 cus-
toms 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
Community;

territory of

the

(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 cus-
toms debts and other charges which may be incurred, an eco-
nomic 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
appropriate, transport records, which allows appropriate cus-
toms controls;

(b) proven solvency.

(c) as an exceptional measure in special circumstances, tempo-
rarily prohibiting the use of a comprehensive guarantee in
respect of goods which have been identified as being subject
to large-scale fraud while under a comprehensive guarantee.

Article 64

Additional or replacement guarantee

Where the customs authorities establish that the guarantee pro-
vided 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

The customs authorities shall release the guarantee imme-
1.
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 per-
son 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.

3.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt measures govern-
ing the procedure for granting authorisations under paragraphs 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

Additional provisions relating to the use of guarantees

In cases where a customs debt may be incurred in the frame-

1.
work of special procedures, paragraphs 2 and 3 shall apply.

S e c t i o n 1

D e t e r m i n 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

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 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

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.

Article 66

Determination of the amount of import or export duty

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;

1.
The amount of import or export duty payable shall be deter-
mined 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.

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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 mea-
sure 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 accor-
dance 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 fig-
ure 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
paragraph.

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 cus-
toms debt shall be notified to the debtor within 14 days of the
date on which the customs authorities are in a position to deter-
mine the amount of import or export duty payable.

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 cus-
toms 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 10 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 accor-
dance with Article 84, until a decision on the repayment or remis-
sion 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 legislation, the
amount of import or export duty payable as determined in accor-
dance 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 procedures
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, the
customs authorities are satisfied that those amounts will be paid.

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 14 days
of the release of the goods.

However, provided that payment has been guaranteed, the total
amount of import or export duty relating to all the goods released
to one and the same person during a period fixed by the customs
authorities, which may not exceed 31 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 14 days of the expiry of the
period concerned.

2. Where goods may be released subject to certain conditions
which govern either the determination of the amount of import
or export duty payable or its collection, entry in the accounts shall
take place within 14 days of the day on which the amount of
import or export duty payable is determined or the obligation to
pay that duty is fixed.

However, where the customs debt relates to a provisional com-
mercial 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 Jour-
nal of the European Union of the Regulation establishing the defini-
tive commercial policy measure.

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3. Where a customs debt is incurred in circumstances not cov-
ered by paragraph 1, the amount of import or export duty pay-
able shall be entered in the accounts within 14 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 para-
graphs 1, 2 and 3 shall not apply in unforeseeable circumstances
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).

The measures designed to amend non-essential elements of
3.
this Regulation, by supplementing it, laying down the conditions
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 accor-

dance 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

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

1.
Payment shall be made in cash or by any other means with
similar discharging effect, including by adjustment of a credit bal-
ance, in accordance with national legislation.

Article 72

Payment may be made by a third person instead of the

2.
debtor.

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

Amounts of import or export duty, corresponding to a cus-
1.
toms 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
10 days following notification to the debtor of the customs debt.
In the case of aggregation of entries in the accounts under the
conditions laid down in the second subparagraph of 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.

Extension of that period may be granted by the customs authori-
ties 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 prejudice to
Article 77(1), such extensions shall not exceed the time necessary
for the debtor to take the appropriate steps to discharge his
obligation.

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

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.

(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).

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Article 75

Time limits for deferred payment

by the European Central Bank to its most recent main refinanc-
ing operation carried out before the first calendar day of the half-
year in question (the reference rate), plus one percentage point.

The period for which payment is deferred under Article 74

1.
shall be 30 days.

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

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

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

5. Where the number of days in the periods referred to in para-
graphs 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 cal-
endar 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.

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.
In that case, the reference rate in force on the first calendar day of
the half-year in question shall apply for the following six months.

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

that

3.
The Commission may, in accordance with the regulatory
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 authori-
ties 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 framework of a
special procedure, shall be adopted in accordance with the regu-
latory procedure with scrutiny referred to in Article 184(4).

If those periods are calendar months, Member States may provide
that the amount of import or export duty in respect of which pay-
ment has been deferred is to be paid by the 16th day of the month
following the calendar month in question.

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

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 sim-
plified 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

The rate of interest on arrears 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 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.
In that case, the reference rate in force on the first calendar day of
the half-year in question shall apply for the following six months.

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

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

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

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

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

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The measures designed to amend non-essential elements of
5.
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).

S e c t i o n 3

R e p a y m e n t a n d r e m i s s i o n 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 79

Repayment and remission

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
insofar as the amount corresponding to the customs debt initially
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.
Subject to the conditions laid down in this Section, amounts
of import or export duty shall, provided that the amount to be
repaid or remitted exceeds a certain amount, be repaid or remit-
ted on the following grounds:

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.

(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 invalidated in
accordance with Article 114, that amount shall be repaid.

Subject to the rules of competence for a decision, where the
2.
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.

3.
No repayment or remission shall be granted when the situ-
ation which led to the notification of the customs debt results
from deception by the debtor.

Repayment shall not give rise to the payment of interest by

4.
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 dead-
line 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.

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 con-
cerned, 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

In situations other than those referred to in the second sub-
1.
paragraph 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 ini-
tially 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.

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

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

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
paragraph 1(a).

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The issue of an incorrect certificate shall not, however, constitute
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 dem-
onstrate that, during the period of the trading operations con-
cerned, he has taken due care to ensure that all the conditions for
the preferential treatment have been fulfilled.

The debtor may not rely on a plea of good faith if the 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 ben-
eficiary country or territory.

Article 83

Repayment and remission in equity

In situations other than those referred to in the second subpara-
graph 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 inter-
est of equity where a customs debt is incurred under special cir-
cumstances in which no deception or obvious negligence 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)

(b)

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;

in the case of defective goods or goods not complying with
the terms of the contract, within one year of the date of noti-
fication 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 subparagraph
shall be extended where the applicant provides evidence that he
was prevented from submitting his application within the pre-
scribed period as a result of unforeseeable circumstances or force
majeure.

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

Article 85

Implementing measures

particular, the cases in which the Commission shall, in accordance
with the management procedure referred to in Article 184(3),
decide whether remission or repayment of an amount of import
or export duty is justified.

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 the amount 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 importa-
tion or exportation shall be extinguished in any of the following
ways:

(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 confiscated;

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

simultaneously or subsequently confiscated;

(f) where goods liable to import and export duties 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 unforeseeable
circumstances or force majeure, or as a consequence of instruc-
tion 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;

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

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

of the goods are subsequently carried out;

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(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
authorities;

(j) where it was incurred pursuant to Article 45 and where the
formalities carried out in order to enable the preferential tar-
iff 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 pro-
vided 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.

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

3. Where, in accordance with paragraph 1(g), 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.

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

5.
In the case referred to in paragraph 1(k), 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.

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.

Except where otherwise specified in the customs legislation,
2.
an entry summary declaration shall be lodged at the competent
customs office before the goods are brought into the customs ter-
ritory 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.

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

(a)

the cases, other than those referred to in paragraph 1 of this
Article, in which the requirement for an entry summary dec-
laration 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 con-
trols 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
following:

(a)

special circumstances;

TITLE IV

GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE
COMMUNITY

(b)

the application of those measures to certain types of goods
traffic, modes of transport or economic operators;

CHAPTER 1

Entry summary declaration

(c)

international agreements which provide for special security
arrangements.

Article 87

Lodgement and responsible person

Obligation to lodge an entry summary declaration

1.
Goods brought into the customs territory of the Commu-
nity shall be covered by an entry summary declaration, with the
exception of means of transport temporarily imported and means

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.

Article 88

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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.

(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
paragraph 1(c) of this Article, defining, in particular, the following:

2.
The entry summary declaration shall be lodged by the per-
son who brings the goods into the customs territory of the Com-
munity or who assumes responsibility for the carriage of the
goods into that territory.

(a)

criteria for establishing grounds for amendments after
removal;

(b)

the data elements which may be amended;

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

(c)

the time limit after removal within which amendment may
be permitted,

(a)

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

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

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

Article 90

Customs declaration replacing entry summary declaration

4. Where the entry summary declaration is lodged by a per-
son other than the operator of the means of transport by which
the goods are brought on to Community customs territory, that
operator shall lodge with the appropriate customs office a notifi-
cation 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 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 subpara-
graph 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 declaration. Until such time as
the customs declaration is accepted in accordance with
Article 112,
it shall have the status of an entry summary
declaration.

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 shall,
1.
at his request, be permitted to amend one or more particulars 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;

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 t o t h e c u s t o m s t e r r i t o r 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 Commu-
nity shall, from the time of their entry, be subject to customs
supervision and may be subject to customs controls. Where appli-
cable, they shall be subject to such prohibitions and restrictions
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 environment, the
protection of national treasures possessing artistic, historic or
archaeological value and the protection of industrial or commer-
cial 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 con-
servation and management measures and of commercial policy
measures.

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

economic importance, provided that customs supervision and
customs control possibilities are not thereby jeopardised.

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

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

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

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

Article 92

Conveyance to the appropriate place

The person who brings goods into the customs territory of
1.
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 cus-
toms 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 Community,
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 accor-
dance with Article 95.

2.
Any person who assumes responsibility for the carriage of
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.

3.
Goods which, although still outside the customs territory of
the Community, may be subject to customs controls by the cus-
toms authority of a Member State as a result of an agreement con-
cluded 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

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 out-
side the customs territory of the Community.

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

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 com-
plied with, the person bound by that obligation or any other per-
inform the customs
son acting on that person’s behalf shall
authorities of the situation without delay. Where the unforesee-
able circumstances or force majeure do not result in total loss of the
goods, the customs authorities shall also be informed of their pre-
cise 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 per-
son acting on that person’s behalf, shall inform the customs
authorities of the situation without delay.

The customs authorities shall determine the measures to be
3.
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.

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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

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

Article 95

Presentation of goods to customs

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

(a)

(b)

(c)

the person who brought the goods into the customs territory
of the Community;

the person in whose name or on whose behalf the person
who brought the goods into that territory acts;

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

2.
Notwithstanding the obligations of the person described in
paragraph 1, presentation of the goods may be effected instead by
one of the following persons:

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

toms 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 eco-
nomic importance, provided that customs supervision and cus-
toms control possibilities are not thereby jeopardised.

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 cus-
toms 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.

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-Community
goods presented to customs shall be placed under a customs
procedure.

Except as otherwise provided, the declarant shall be free to
2.
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, consignment
or destination.

Article 98

Goods deemed to be placed in temporary storage

1.
Except where goods are immediately placed under a cus-
toms 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.

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 o v e 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 ter-
ritory of the Community, in accordance with the rules governing
transit.

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TITLE V

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

(d) where the declaration for release of goods for free circulation
is invalidated after release in accordance with measures
adopted pursuant
second subparagraph of
Article 114(2).

to the

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
territory of the Community shall be presumed to have the cus-
toms status of Community goods, unless it is established that they
are not Community goods.

The measures designed to amend non-essential elements of

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

(a)

the cases in which the presumption referred to in paragraph 1
of this Article does not apply;

(b)

the means by which the customs status of Community goods
may be established;

(c)

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

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, insofar 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 pro-
cedure, a storage procedure or the inward-processing proce-
dure, insofar as the customs legislation so allows;

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

Article 103

Community goods leaving the customs territory
temporarily

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 sub-
ject 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 scru-
tiny 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 o v 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 procedure,
except for the free-zone procedure, shall be covered by a customs
declaration appropriate for the particular procedure.

2.
Community goods declared for export, internal Community
transit or outward processing shall be subject to customs super-
vision from the time of acceptance of the declaration 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.

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
international traffic is neither hindered nor distorted.

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

(g)

the specific role and responsibilities of the competent cus-
toms offices involved, particularly in respect of the controls
to be applied;

(a)

the customs offices of entry, import, export or exit;

(b)

the customs offices carrying out the formalities for the plac-
ing 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 pur-
poses, carry out any examination justifiably requested by the cus-
toms 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.

(h)

the form of, and any time limit for, the completion of
formalities,

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 autho-
rised economic operator,

— with regard to point (d), the place where the applicant’s main
accounts for customs purposes are held or accessible, facili-
tating 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 electronic
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 require-
ments 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.

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

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

(a)

the granting of the authorisation referred to in paragraph 1;

S e c t i o n 2

(b)

the cases in which review of the authorisation is to be carried
out;

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

(c)

the conditions under which the authorisation is granted;

Content of a declaration and supporting documents

(d)

identification of the customs authority competent for the
granting of the authorisation;

(e)

consultation with and provision of information to other cus-
toms authorities, where appropriate;

1.
Customs declarations shall contain all the particulars neces-
sary for application of the provisions governing the customs pro-
cedure for which the goods are declared. Customs declarations
made using an electronic data-processing technique shall contain
an electronic signature or other means of authentication. Paper-
based declarations shall be signed.

(f)

the conditions under which the authorisation may be sus-
pended or revoked;

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.

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The supporting documents required for application of the
2.
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. Cus-
toms authorities may accept, instead of the lodging of those docu-
ments, access to the relevant data in the economic operator’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 of
2.
this Regulation, by supplementing it, relating to the conditions
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).

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

Article 110

Supplementary declaration

1.
to
In the case of a simplified declaration pursuant
Article 109(1), the declarant shall furnish a supplementary decla-
ration containing the further particulars necessary to complete the
customs declaration for the customs procedure concerned.

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

The supplementary declaration and the simplified declara-
2.
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 dec-
laration has been lodged.

S e c t i o n 4

P r o v i s i o n s a p p l y i n g t o 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 avail-
able all of the documents which are required for the application
of the provisions governing the customs procedure in respect of
which the goods are declared. That person shall also be able to
present the goods in question or to have them presented to the
competent customs office.

However, where acceptance of a customs 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 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 accor-
dance with the regulatory procedure with scrutiny referred to in
Article 184(4).

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 declarant’s
records and access to those data by the customs authorities, the
declaration shall be deemed to have been accepted at the moment
at which the goods are entered in the records. The customs
authorities may, without prejudice to the legal obligations of the
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.

2. Without prejudice to Article 110(2) or the second subpara-
graph 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.

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

The Commission shall, in accordance with the regulatory
4.
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

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

No such amendment shall be permitted where it is requested

2.
after any of the following events:

(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.

The declaration shall not be invalidated after the goods have

2.
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 accor-
dance 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 subheadings

Where a consignment is made up of goods falling within differ-
ent tariff subheadings, and dealing with each of those goods in
accordance with its tariff subheadings 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 customs authorities may, at the request of the declarant,
agree that import duties be charged on the whole consignment on
the basis of the tariff subheadings of the goods which are subject
to the highest rate of import or export duty.

(a)

the customs authorities have informed the declarant that they
intend to examine the goods;

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.

(b)

the customs authorities have established that the particulars
in question are incorrect;

(c)

the customs authorities have released the goods.

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

regulatory procedure with scrutiny

Article 114

Invalidation of a declaration

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 particular
rules in respect of the following:

(a)

the granting of the authorisations referred to in paragraph 1;

1.
The customs authorities shall, at the request of the declarant,
invalidate a declaration already accepted in the following cases:

(b)

the cases in which review of the authorisations is to be car-
ried out and the conditions under which their use is to be
monitored by the customs authorities;

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

placed under another customs procedure;

(c)

the conditions under which the authorisations are granted;

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(d)

(e)

(f)

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 authorities,
including the self-assessment of import and export duties,
and to perform certain controls under customs supervision;

identification of the customs authority competent for the
granting of the authorisations;

consultation with and provision of information to other cus-
toms authorities, where appropriate;

(b)

require the declarant to present other documents;

(c)

examine the goods;

(d)

take samples for analysis or for detailed examination of the
goods.

(g)

the conditions under which the authorisations may be sus-
pended or revoked;

Article 118

Examination and sampling of goods

(h)

the specific role and responsibilities of the competent cus-
toms offices involved, particularly in respect of the controls
to be applied;

(i)

the form of, and any time limit for, the completion of
formalities,

shall be adopted in accordance with the 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 con-
trols 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, facili-
tating 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

V e 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 documents;

1.
Transport of the goods to the places where they are to be
examined and where samples are to be taken, and all the handling
necessitated by such examination or taking of samples, shall be
carried out by or under the responsibility of the 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 pro-
visions in force, the customs authorities shall not be liable for pay-
ment 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 decla-
ration 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 par-
tial 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.

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The Commission shall, in accordance with the management
3.
procedure referred to in Article 184(3), adopt measures laying
down the procedure to be followed in the event of divergent
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
1.
used for the application of the provisions governing the customs
procedure under which the goods are placed.

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

3.
The results of the verification made by the customs authori-
ties shall have the same conclusive force throughout the customs
territory of the Community.

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 unfore-
seeable circumstances or force majeure, their removal or destruc-
tion 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

release the goods as soon as the particulars in the customs decla-
ration 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 dec-
laration 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
information necessary for the release of the goods, without preju-
dice to appropriate controls.

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 con-
ditional 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 par-
tial 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.

2.
The Commission may, in accordance with the regulatory
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

1. Without prejudice to Article 117, where the conditions for
placing the goods under the procedure concerned are fulfilled and
provided that any restriction has been applied and the goods are
not subject to any prohibition, the customs authorities shall

Where the customs authorities have reasonable grounds for so
doing, they may require goods which have been presented to cus-
toms 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.

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Article 126

Article 128

Measures to be taken by the customs authorities

Implementing measures

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

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).

(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;

(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 ful-

filled 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.
Non-Community goods and goods placed under the end-
use procedure may with prior permission of the customs authori-
ties 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.

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 Commu-
1.
nity 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)

(c)

the collection, as appropriate, of other charges, as provided
for under relevant provisions in force relating to the collec-
tion of those charges;

the application of commercial policy measures and prohibi-
tions and restrictions insofar as they do not have to be
applied at an earlier stage;

(d) completion of the other formalities laid down in respect of

the importation of the goods.

Release for free circulation shall confer on non-Community

3.
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

1.
Non-Community goods which, having originally been
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.

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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 cir-
culation 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 Article 102(b) and are subse-
quently released for free circulation, paragraphs 1, 2 and 3 of this
Article shall apply mutatis mutandis.

The relief from import duties shall be granted only if goods

5.
are reimported in the state in which they were exported.

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 Commu-
nity 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

At the request of the declarant and provided he submits the
2.
necessary information, the amount of import duty on the goods
covered by paragraph 1 of this Article shall be determined 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 Article 142(2)(b), 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

Article 133

Products of sea-fishing and other products taken from
the sea

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
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

1.
Article 130 shall apply mutatis mutandis to processed prod-
ucts which were originally re-exported from the customs territory
to an inward-processing
of
procedure.

the Community subsequent

Goods may be placed under any of the following categories of
special procedures:

(a)

transit, which shall comprise external and internal transit;

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(b)

storage, which shall comprise temporary storage, customs
warehousing and free zones;

Those measures shall take account of the following:

(c)

specific use, which shall comprise temporary admission and
end-use;

(d) processing, which shall comprise inward and outward

processing.

Article 136

Authorisation

(a) with regard to point (c) of the first subparagraph, where more
than one Member State is involved, compliance by the appli-
cant 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.

An authorisation from the customs authorities shall be

1.
required for the following:

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:

— the use of the inward or outward-processing procedure, the

temporary admission procedure or the end-use procedure,

(a) persons who are established in the customs territory of the

Community;

— 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 pro-
cedures referred to above or the operation of storage facilities is
permitted shall be set out in the authorisation.

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

(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 cus-
toms authorities, where appropriate;

(f)

the conditions under which the authorisation may be sus-
pended or revoked;

(g)

the specific role and responsibilities of the competent cus-
toms offices involved, particularly in respect of the controls
to be applied;

(h)

the form of, and any time limit for, the completion of
formalities,

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

(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 accordance with
Article 56;

(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 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).

Except where otherwise provided for and in addition to
4.
paragraph 3, the authorisation referred to in paragraph 1 shall be
granted only where the following conditions are fulfilled:

(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 process-
ing 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 condi-
tions 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.

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

The customs authorities shall take all the measures neces-
3.
sary to regularise the situation of the goods in respect of which a
procedure has not been discharged under
the conditions
prescribed.

(a)

examination of the economic conditions;

(b)

the determination of cases in which the essential interests of
Community producers are likely to be adversely affected, tak-
ing into account commercial and agricultural policy
measures;

(c)

the determination of cases in which the economic conditions
are deemed to be fulfilled.

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.

5.
The holder of the authorisation shall notify the customs
authorities of all factors arising after the authorisation was granted
which may influence its continuation or content.

Article 140

Movement of goods

Article 137

Records

Except for the transit procedure, or where otherwise pro-
1.
vided for under the customs legislation, the holder of the autho-
risation, the holder of the procedure, and all persons carrying on
an activity involving the storage, working or processing of goods,
or the sale or purchase of goods in free zones, shall keep records
in a form approved by the customs authorities.

The records must enable the customs authorities to supervise the
procedure concerned, in particular with regard to identification of
the goods placed under that procedure, their customs status and
their movements.

The measures designed to amend non-essential elements of
2.
this Regulation, by supplementing it, relating to the implementa-
tion of this Article, shall be adopted in accordance with the regu-
latory procedure with scrutiny referred to in Article 184(4).

Article 138

Discharge of a procedure

1.
In cases other than the transit procedure and without preju-
dice 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.

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, insofar as this is provided
for in the authorisation or under the customs legislation.

The Commission shall, in accordance with the regulatory
2.
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 pro-
cedure or in a free zone may undergo usual forms of handling
intended to preserve them, improve their appearance or market-
able 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.

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 destination,
that the procedure has ended correctly.

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).

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The customs authorities shall authorise the following, pro-
2.
vided that the proper conduct of the procedure, in particular as
regards customs supervision, is ensured:

the use of equivalent goods under a special procedure other
than the transit, temporary admission and temporary stor-
age procedure;

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;

(a)

(b)

(c)

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

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 replacing.

1.
Under the external transit procedure, non-Community
goods may be moved from one point to another within the cus-
toms territory of the Community without being subject to any of
the following:

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 accordance with
the
referred to in
Article 184(4).

regulatory procedure with scrutiny

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 processing,
for which a proof of origin is issued or made out in the
framework of a preferential arrangement between the Com-
munity and certain countries or territories outside the cus-
toms territory of the Community or groups of such countries
or territories; or

(a)

import duties;

(b) other charges as provided for under other relevant provisions

in force;

(c)

commercial policy measures, insofar 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 accordance with
the
referred to in
Article 184(4).

regulatory procedure with scrutiny

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:

(c) where it would lead to an unjustified import duty advantage.

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).

(i)

(ii)

began or is to end outside the customs territory of the
Community; or

is effected between two points in the customs territory
of the Community through the territory of a country or
territory outside
the
Community;

territory of

customs

the

In the case referred to in paragraph 2(b) of this Article, and
4.
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 pro-
vide 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).

Article 143

Implementing measures

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.

(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.

4.

External transit shall apply without prejudice to Article 140.

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Article 145

Internal transit

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 territory of
the Community, and pass through another territory outside that
territory, without any change in their customs status.

The movement referred to in paragraph 1 shall take place in

2.
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;

(b) observance of
procedure;

the customs provisions relating to the

(c) unless otherwise provided for in the customs legislation, pro-
vision of a guarantee in order to ensure payment of the
amount of import or export duty corresponding to any cus-
toms debt or other charges, as provided for under other rel-
evant 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.

3.
A carrier or recipient of goods who accepts goods knowing
that they are moving under the Community transit procedure
shall also be responsible for presentation of the goods intact at the
customs office of destination within the prescribed time limit and
in compliance with the measures taken by the customs authori-
ties to ensure their identification.

(d) under cover of a Rhine Manifest (Article 9 of the Revised

Convention for the Navigation of the Rhine);

Article 147

(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 regulatory
procedure with scrutiny referred to in Article 184(4).

Goods passing through the territory of a country outside
the customs territory of the Community under the
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

agreement;

(b) carriage through that territory is effected under cover of a
single transport document drawn up in the customs territory
of the Community.

2.
In the case referred to in paragraph 1(b), the operation of
the external Community transit procedure shall be suspended
while the goods are outside the customs territory of
the
Community.

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

Obligations of the holder of the Community transit
procedure 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-
tion 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;

CHAPTER 3

Storage

S e c t i o n 1

C o m m o n p r o v 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;

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(b) other charges as provided for under other relevant provisions

(b)

in force;

(c)

commercial policy measures, insofar 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 ware-
housing 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 remis-
sion 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 scru-
tiny referred to in Article 184(4).

Article 149

Responsibilities of the holder of the authorisation or
procedure

The holder of the authorisation and the holder of the pro-

1.
cedure shall be responsible for the following:

(a)

(b)

(c)

ensuring that goods under the temporary storage or customs
warehousing procedures are not removed from customs
supervision;

fulfilling the obligations arising from the storage of goods
covered by the temporary storage or customs warehousing
procedures;

complying with the particular conditions specified in the
authorisation for the operation of a customs warehouse or
temporary storage facilities.

2.
By way of derogation from paragraph 1, where the autho-
risation 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.

3.
The holder of the procedure shall be responsible for fulfill-
ing the obligations arising from the placing of the goods under
the temporary storage or customs warehousing procedures.

Article 150

Duration of a storage procedure

in exceptional circumstances, in particular where the type
and nature of the goods may, in the case of long-term stor-
age, pose a threat to human, animal or plant health or to the
environment.

The measures designed to amend non-essential elements of
3.
this Regulation, by supplementing it,
laying down the cases
referred to in paragraph 2, 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

T e m p o r a r y s t o 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 pre-
sentation of the goods to customs.

2.
The entry summary declaration, or a transit document
replacing it, shall constitute the customs declaration for the tem-
porary 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 relevant pro-
visions 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 neces-
sary to regularise the situation of the goods. Articles 125 to 127
shall apply mutatis mutandis.

There shall be no limit to the length of time goods may

1.
remain under a storage procedure.

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

2.
However, the customs authorities may set a time limit by
which a storage procedure must be discharged in one of the fol-
lowing cases:

Article 152

Goods in temporary storage

(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;

Goods under the temporary storage procedure shall be

1.
stored only in places authorised for temporary storage.

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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 preserva-
tion in an unaltered state without modifying their appearance or
technical characteristics.

S e c t i o n 3

C u s t o m s w a r e h o u s i n g

Article 153

Storage in customs warehouses

the

Under

1.
customs warehousing procedure, non-
Community goods may be stored in premises or any other loca-
tion 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 per-
son for the warehousing of goods (public customs warehouse), or
for the storage of goods by the holder of an authorisation for cus-
toms 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;

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 require

1.
the prior approval of the customs authorities.

2.
Subject to customs legislation, any industrial, commercial 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.

3.
The customs authorities may impose prohibitions or restric-
tions on the activities referred to in paragraph 2, having regard to
the nature of the goods in question, or the requirements of cus-
toms supervision, or security or safety requirements.

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

Goods brought into a free zone shall be presented to cus-
1.
toms and undergo the prescribed customs formalities in the fol-
lowing cases:

(a) where they are brought into the free zone directly from out-

side the customs territory of the Community;

(b) processing of goods under the inward processing or end-use
procedure, subject to the conditions provided for by these
procedures.

(b) where they have been placed under a customs procedure
which is ended or discharged when they are placed under the
free-zone procedure;

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

(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.

1. Member States may designate parts of the customs territory
of the Community as free zones.

3. Without prejudice to Article 158, goods brought into a free
zone are deemed to be placed under the free-zone procedure:

For each free zone the Member State shall determine the area cov-
ered and define the entry and exit points.

(a) at the moment of their entry into a free zone, unless they
have already been placed under another customs procedure;

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.

(b) at the moment when a transit procedure is ended, unless they
are immediately placed under a subsequent customs
procedure.

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Article 158

Community goods in free zones

Articles 91 to 98 shall apply mutatis mutandis to goods brought
into other parts of the customs territory of the Community.

Community goods may be entered, stored, moved, used,
1.
processed or consumed in a free zone. In such cases the goods
shall not be regarded as being under the free-zone procedure.

Article 161

Customs status

At the request of the person concerned, the customs
2.
authorities shall certify the customs status as Community goods
of the following goods:

(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 pro-
vides, paragraph 1 of this Article shall not preclude the use or
consumption of goods of which the release for free circulation or
temporary admission would not entail application of import
duties or measures laid down under the common agricultural or
commercial policies.

In the case of such use or consumption, no customs declaration
for the release for free circulation or temporary admission proce-
dure shall be required.

Such declaration shall, however, be required if such goods are
subject to a tariff quota or ceiling.

Where goods are brought out of a free zone into another part of
the customs territory of the Community or placed under a cus-
toms 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 sta-
tus document provided for in Community customs legislation.

However, for the purposes of applying export duties and export
licences or export control measures laid down under the 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.

CHAPTER 4

Specific use

S e c t i o n 1

T e m p o r a r y a d m i s s i o n

Article 162

Scope

1.
Under the temporary admission procedure non-Community
goods intended for re-export may be used in the customs terri-
tory 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 provisions

in force;

(b) commercial policy measures, insofar 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 pro-

2.
vided 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;

Article 160

Bringing goods out of a free zone

(b)

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.

it is possible to ensure that the goods placed under the pro-
cedure can be identified, except where, in view of the nature
of the goods or of the intended use, the absence of identifi-
cation 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;

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(c)

the holder of the procedure is established outside the customs
territory of the Community, except where otherwise pro-
vided for in the customs legislation;

That amount shall be payable for every month or fraction of a
month during which the goods have been placed under tempo-
rary admission with partial relief from import duty.

(d)

the requirements for total or partial duty relief laid down in
the Community customs legislation are met.

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.

Article 163

Period during which goods may remain under the
temporary admission procedure

1.
The customs authorities shall determine the period within
which goods placed under the temporary admission procedure
must be re-exported or placed under a subsequent customs pro-
cedure. 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 authorisation holder
shall be 24 months, even where the procedure was discharged by
placing the goods under another special procedure and subse-
quently placing them under the temporary admission procedure
again.

3. Where, in exceptional circumstances, the authorised use
cannot be achieved within the periods referred to in paragraphs 1
and 2, the customs authorities may, at the duly justified request
of the authorisation holder, extend those periods for a reasonable
duration.

Article 164

Situations covered by temporary admission

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down the cases in which,
and the conditions under which, the temporary admission proce-
dure may be used and total or partial relief from import duties
may be granted, shall be adopted in accordance with the regula-
tory 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

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 cus-
toms supervision.

Customs supervision under the end-use procedure shall end

2.
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;

(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 o v i s i o n s

Article 167

Rate of yield

The amount of import duties in respect of goods placed
1.
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.

Except where a rate of yield has been specified in Community leg-
islation governing specific fields, the customs authorities shall set
either the rate of yield or average rate of yield of the processing
operation or where appropriate, the method of determining such
rate.

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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.

The customs authorities may grant an extension, of reason-
2.
able duration, of the period specified pursuant to paragraph 1, on
submission of a duly justified request by the holder of the
authorisation.

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 processing
operations without such goods being subject to any of the
following:

(a)

import duties;

(b) other charges as provided for under other relevant provisions

in force;

(c)

commercial policy measures, insofar as they do not prohibit
the entry or exit of goods into or from the customs territory
of the Community.

The inward-processing procedure may be used in cases
2.
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 com-
pliance 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-Community
goods are placed under the procedure and shall take account of
the time required to carry out the processing operations and to
discharge the procedure.

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

3.
exportation in accordance with
Article 142(2)(b), the customs authorities shall specify the period
within which the non-Community goods must be declared for the
procedure. That period shall run from the date of acceptance of
the export declaration relating to the 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 per-
son established in the customs territory of the Community pro-
vided that that person has obtained the consent of the holder of
the authorisation and the conditions of the authorisation are
fulfilled.

Outward processing shall not be allowed for the following

2.
Community goods:

(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 cir-
culation 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;

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(d) goods in respect of which a financial advantage other than
refunds referred to in point (c) is granted under the common
agricultural policy by virtue of the exportation of those
goods.

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 operation
undertaken outside the customs territory of the Community.

The measures designed to amend non-essential elements of this
Regulation, by supplementing it, laying down the rules for such
calculation and the rules where 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 reimported 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 sub-
the
mission of a duly justified request by the holder of
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.

2.
Paragraph 1 shall not apply where account was taken of the
manufacturing or material defect at the time when the goods in
question were first released for free circulation.

Article 173

Standard exchange system

1.
Under the standard exchange system an imported product,
hereinafter referred to as a ‘replacement product’, may, in accor-
dance with paragraphs 2 to 5, replace a processed product.

2.
The customs authorities 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 agricul-
tural policy or to the specific arrangements applicable to certain
goods resulting from the processing of agricultural products.

3.
Replacement products shall have the same eight-digit Com-
bined Nomenclature code, the same commercial quality and the
same technical characteristics as the defective goods had the lat-
ter 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 statu-
tory obligation arising from a guarantee or because of a material
or manufacturing defect.

The provisions which would be applicable to the processed

5.
products shall apply to the replacement products.

Article 174

Prior importation of replacement products

The customs authorities shall, under the conditions they lay
1.
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 authorities of
the declaration for the release for free circulation of the replace-
ment 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 duration.

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.
Goods destined to leave the customs territory of the Com-
munity 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 airspace of the customs territory of the Community
without a stop therein.

The pre-departure declaration shall take the form of one of

2.
the following:

(a) where goods leaving the customs territory of the Community
are placed under a customs procedure for the purpose of
which a customs declaration is required, the appropriate cus-
toms declaration;

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(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.

Goods destined to leave the customs territory of the Com-
2.
munity shall be presented to customs at the customs office com-
petent for the place where the goods leave the customs territory
of the Community and shall be subject to the application of exit
formalities, which shall, as appropriate, include the following:

The pre-departure declaration shall contain at least the par-

3.
ticulars necessary for the exit summary declaration.

(a)

the repayment or remission of import duties or the payment
of export refunds;

Article 176

Measures establishing certain details

1.
The measures designed to amend non-essential elements of
this Regulation, by supplementing it, concerning the following:

(a)

the cases in which, and the conditions under which, goods
leaving the customs territory of the Community are not sub-
ject to a pre-departure declaration;

(b)

the conditions under which the requirement for a pre-
departure 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;

(d) any exceptions from and variations to the deadline referred

to in point (c);

(e)

the determination of the competent customs office at which
the pre-departure declaration is to be lodged or made 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

1.
Goods leaving the customs territory of the Community 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 5, deter-
mine the route to be used, and the time limit to be respected when
goods are to leave the customs territory of the Community.

(b)

the collection of export duties;

(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 pub-
lic 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 com-
mercial property, including controls against drug precursors,
goods infringing certain intellectual property rights and cash
leaving the Community, as well as the implementation of
fishery conservation and management measures and of com-
mercial policy measures.

Goods leaving the customs territory of the Community shall

3.
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;

(b)

the person in whose name or on whose behalf the person
who exports the goods from that territory acts;

(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 of

1.
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;

(b) goods placed under the internal transit procedure or leaving
the customs territory of the Community temporarily,
in
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

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 operator’s com-
puter system.

The exit summary declaration shall be lodged by one of the

4.
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.

1.
Non-Community goods destined to leave the customs ter-
ritory of the Community shall be subject to a re-export notifica-
tion 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.

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.

3.

Paragraph 1 shall not apply to the following goods:

However, no amendment shall be possible after any of the follow-
ing events:

(a) goods placed under the external transit procedure which only
pass through the customs territory of the Community;

(b) goods trans-shipped within, or directly re-exported from, a

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.

The exit summary declaration shall be made using an elec-
2.
tronic data-processing technique. Commercial, port or transport
information may be used, provided that it contains the necessary
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-processing
technique and that the requirements for the exchange of such data
with other customs offices can be met.

(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
in question are incorrect;

(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
reimportation.

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

2. Where reference is made to this paragraph, Articles 5 and 7
of Decision 1999/468/EC shall apply, having regard to the pro-
visions of Article 8 thereof.

TITLE IX

The period laid down in Article 5(6) of Decision 1999/468/EC
shall be set at three months.

CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS

CHAPTER 1

Customs Code Committee

3. Where reference is made to this paragraph, Articles 4 and 7
of Decision 1999/468/EC shall apply, having regard to the pro-
visions of Article 8 thereof.

The period laid down in Article 4(3) of Decision 1999/468/EC
shall be set at three months.

Article 183

Further implementing measures

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.

1.
The Commission shall, in accordance with the regulatory
procedure referred to in Article 184(2), adopt rules for the
interoperability 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 authorities and
the Commission and between customs authorities and economic
operators.

Article 185

Further matters

The Committee may examine any question concerning the cus-
toms legislation which is raised by its chairman, either on the ini-
tiative of the Commission or at the request of a representative of
a Member State, and which concerns, in particular, the following:

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

(a) any problems arising from the application of customs

legislation;

(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) issued
within the framework of the customs legislation which devi-
ates from comparable decisions of other competent authori-
ties and thereby compromises the uniform application of
customs legislation;

(b) any other implementing measures, where necessary, includ-
ing where the Community has accepted commitments and
obligations in relation to international agreements which
require the adaptation of provisions of the Code;

(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

(c)

further cases and conditions under which the application of
this Code may be simplified,

Regulations (EEC) No 3925/91, (EEC) No 2913/92 and (EC)
No 1207/2001 are hereby repealed.

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

References to the repealed Regulations shall be construed as ref-
erences to this Regulation and shall be read in accordance with
the correlation tables set out in the Annex.

Article 184

Committee

Article 187

Entry into force

The Commission shall be assisted by the Customs Code

1.
Committee, hereinafter referred to as ‘the Committee’.

This Regulation shall enter into force on the 20th day following
its publication in the Official Journal of the European Union.

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Article 188

Application

1.
The second subparagraph of Article 1(3), second subpara-
first subparagraph of Article 5(2),
graph of Article 5(1),
Article 10(2), Article 11(3), second subparagraph of Article 12(2),
Article 15(1), Article 16(5), Article 18(4), Article 19(5),
Article 20(7), Article 20(8), Article 20(9), second subparagraph of
Article 24(3), Article 25(3), Article 28(3), Article 30(2),
Article 31(3), Article 33(5), Article 38, Article 39(3), Article 39(6),
Article 43, Article 54, second subparagraph of Article 55(2),
Article 56(9), Article 57(3), second subparagraph of Article 58,
second subparagraph of Article 59(1), Article 62(3), Article 63(3),
Article 65(3), third subparagraph of Article 67(1), Article 71, first
subparagraph of Article 72(3), Article 76, Article 77(3), second
subparagraph of Article 78(1), Article 78(5), Article 85,
Article 86(7), first subparagraph of Article 87(3), second subpara-
graph 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), third subparagraph
of Article 110(1), Article 111(3), Article 112(4), Article 113(3),
second subparagraph of Article 114(2), second subparagraph of

Article 115, first subparagraph of Article 116(2), Article 119(3),
Article 122, Article 124(2), Article 128, Article 134, first subpara-
graph 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
second subparagraph of
subparagraph of Article 142(2),
Article 142(3), Article 143, Article 144(2), second subparagraph
of Article 145(3), second subparagraph of Article 148(2),
Article 150(3), Article 151(5), first subparagraph of Article 164,
second subparagraph of Article 171(3), Article 176(1),
Article 177(5), Article 178(3), third subparagraph of Article 181,
Article 182(2), Article 183(1) and Article 183(2) shall be appli-
cable from 24 June 2008.

All other provisions shall be applicable once the implement-
2.
ing provisions adopted on the basis of the Articles referred to in
the paragraph 1 are applicable. The implementing provisions
shall enter into force on 24 June 2009 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 24 June 2013 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 Strasbourg, 23 April 2008.

For the European Parliament
The President
H.-G. PÖTTERING

For the Council
The President
J. LENARČIČ

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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 30

Article 31

Article 32

Article 33

Article 34

Article 35

Article 36

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

Article 42

Article 42

Article 43

Article 43

Article 43

Article 31

Article 41

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Regulation (EEC) No 2913/92

This Regulation

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 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 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

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

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Official Journal of the European Union

4.6.2008

Regulation (EEC) No 2913/92

This Regulation

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 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 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

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

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Regulation (EEC) No 2913/92

This Regulation

Article 121

Article 122

Article 123

Article 124

Article 125

Article 126

Article 127

Article 128

Article 129

Article 130

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

Articles 52 and 53

Articles 52 and 53

Article 170

—

—

—

—

—

—

Article 168

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

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Regulation (EEC) No 2913/92

This Regulation

Article 165

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 196

Article 197

Article 198

Article 199

Article 200

Article 201

Article 202

Article 203

Article 143

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

Article 60

Article 59

Article 64

Article 65

—

Article 44

Article 46

Article 46

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Regulation (EEC) No 2913/92

This Regulation

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 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

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

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

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4.6.2008

Regulation (EEC) No 2913/92

This Regulation

Article 247

Article 247a

Article 248

Article 248a

Article 249

Article 250

Article 251

Article 252

Article 253

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