Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL laying down the  Union Customs Code
Date: 2012-02-20
Institutions: European Commission
Subjects: customs formalities, customs warehouse, information technology applications

EUROPEAN COMMISSION 

Brussels, 20.2.2012  
COM(2012) 64 final 

2012/0027 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

laying down the  Union Customs Code  

(Recast) 

EN 

   EN 

 
 
 
 
  
 
EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

Grounds for and objectives of the proposal 

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)1 aimed at the 
adaptation  of  customs  legislation  to  fit,  but  also  to  govern,  the  electronic  environment  for 
customs and trade. By doing so, it took the opportunity to carry out a major overhaul of the 
customs rules in order to make them simpler and better structured. 

This  Regulation  entered  into  force  on  24  June  2008,  but  it  is  not  yet  applicable.  It  shall  be 
applicable once its implementing provisions are in force and on 24 June 2013 at the latest.  

The  following  reasons  lead  to  the  proposal  to  amend  Regulation  (EC)  No  450/2008 
(Modernised Customs Code or ‘MCC’) before it becomes applicable: 

• 

• 

• 

The implementation of a major part of the processes to be introduced depends on the 
definition  and  the  development,  by  the  Commission,  the  national  customs 
administrations  and  the  economic  operators,  of  a  wide  range  of  electronic  systems. 
This  requires  a  complex  set  up  of  actions  between  the  Member  states,  the  trade 
community and the Commission, notably important investments in new EU wide IT 
systems  and  supporting  activities  as  well  as  an  unprecedented  effort  from  the 
business community to operate according to new business models. It is now apparent 
that  only  a  very  limited  number  or  even  no  new  customs  IT  systems  may  be 
introduced in June 2013, the latest legal date for the implementation of the MCC. 

A new task which intervened after the adoption of the Regulation (EC) No 450/2008 
and is linked with the entry into force of the Lisbon Treaty is the commitment made 
by the Commission  to propose amendments  to  all  basic  acts in  order  to  align  them 
with the  new provisions of  the Lisbon Treaty concerning delegation of powers and 
the conferral of implementing powers before the end of the term of the Parliament. 
This has an impact to the foreseen implementing provisions of the MCC which now 
have to be "split" between delegated acts and implementing acts in accordance with 
new  empowerments  in  line  with  Articles  290  and  291  TFEU.  Moreover,  the 
"Community"  Customs  Code  (Modernised  Customs  Code)  has  now  to  be  renamed 
into "Union" Customs Code (UCC). 

Finally, the joint work on the implementing provisions with Member States experts 
and trade representatives has also revealed the need to adjust some provisions of the 
MCC  which  are  either  no  longer  in  line  with  changes  introduced  since  2008  to 
current customs legislation or have revealed (e.g. regarding the temporary storage of 
goods  or  a  customs  declaration  through  an  entry  of  data  in  the  declarant's  records) 
difficult to implement through sound measures and workable business processes. The 
objective was nevertheless to limit such adjustments to what is absolutely necessary 
to ensure coherence in the processes. 

1 

OJ L 145, 4.6.2008, p.1. 

EN 

2 

   EN 

 
                                                 
Consequently the Commission found it was appropriate to proceed to a recast of Regulation 
(EC) No 450/2008 before its currently scheduled application, due to the following technical 
and procedural considerations: 

the need to postpone the date of application of the MCC. That postponement shall be 
- 
adopted before the ultimate deadline of 24 June 2013, currently laid down in Article 188(2) of 
the MCC Regulation for its application. It is appropriate to give administrations and economic 
operators adequate time to undertake the necessary investments and ensure a phased, binding 
but realistic implementation of electronic processes. The Commission will continue to work 
with all stakeholders with a view to ensuring that the new electronic processing environment 
will be operational at the latest by 31 December 2020. An agreed work programme and the 
Commission's  proposal  for  the  future  FISCUS  programme2  should  provide  the  necessary 
support for this process; 

- 
the  commitment  to  align  the  MCC  on  the  requirements  of  the  Lisbon  Treaty,  as 
regards the use by the Commission of either delegated or implementing powers to allow the 
MCC to be applied, in accordance with Articles 290 and 291 of the Treaty on the Functioning 
of  the  European  Union  and  the  new  ‘Comitology’  Regulation  (EU)  No  182/2011  of  the 
European  Parliament  and  of  the  Council  of  16  February  2011  laying  down  the  rules  and 
general principles concerning mechanisms for control by Member States of the Commission's 
exercise of implementing powers3; 

- 
the need to adjust some provisions that have proved difficult to implement; the text of 
the  MCC  needs  to  be  adapted,  where  appropriate,  to  the  outcome  of  the  work  on 
implementing processes and provisions, where it reveals a lack of adequacy between certain 
provisions  of  the  code  and  the  actual  functioning  of  customs  procedures  (e.g.  temporary 
storage) or where it takes into account the evolution since 2008 of legislation in other policy 
fields (e.g. transport safety and security). 

Policy objectives remain those of the Regulation to be recast. 

All these reasons advocating for the recast of the former MCC were discussed with all parties 
involved,  namely  the  Council  (letter  from  Commissioner  Šemeta  of  19  May  2011  to  the 
Hungarian Presidency) and the European Parliament (letter from Commissioner Šemeta of 19 
May  2011  to  the  Chairman  of  the  Committee  on  the  Internal  Market  and  Consumer 
Protection), as well as with the economic operators in the Trade Contact Group and met their 
agreement.  Support  by  the  European  Parliament  in  that  respect  is  reflected  in  the  'Salvini 
Report' on the 'modernisation of customs in the internal market'4. 

General context 

The present proposal must be seen in the context of:  

a)  the  modernisation  of  customs  legislation  and  procedures  and  the  use  of  IT  systems  for 
customs  clearance  and  procedures  in  view  of  facilitating  the  way  of  doing  business  with 

2 

3 
4 

Proposal  for  a  Regulation  of  the  European  Parliament  and  of  the  Council  establishing  an  action 
programme  for  customs  and  taxation  in  the  European  Union  for  the  period  2014-2020  (FISCUS). 
COM(2011) 706 final, 9.11.2011. 2011/0341 (COD) 
OJ L 55, 28.2.2011, p.13. 
EP Resolution A7-0406/2011/ P7_TA-PROV(2011)0546 of 1.12.2011. 

EN 

3 

   EN 

 
                                                 
customs and ensuring safe and secure trade of goods in the European Union; 

b) the requirements of the Treaty of Lisbon; 

c) the evolution of policies and legislation in other fields that might impact customs legislation 
such as safety and security in the transport field; 

d) the evolution of business processes that require clarity and coherence in the customs rules. 

Existing provisions in the area of the proposal 

The Regulation subject to the proposal will repeal and replace the following Regulations: 

– 

– 

– 

Council  Regulation  (EEC)  No  2913/92  of  12  October  1992,  establishing  the 
Community Customs Code5; 

Council  Regulation  (EEC)  No  3925/91  of  19  December  1991  concerning  the 
elimination  of  controls  and  formalities  applicable  to  the  cabin  and  hold  baggage  of 
persons  taking  an  intra-Community  flight  and  the  baggage  of  persons  making  an 
intra-Community sea crossing6; 

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 Community and certain countries7; 

as from the date of application of the recast Regulation; 

and 

– 

Regulation  (EC)  N°  450/2008  of  the  European  Parliament  and  of  the  Council  of  23 
April 2008 laying down the Community Customs Code (Modernised Customs Code), 
being the Regulation subject to recast, 

as from the date of entry into force of the recast Regulation. 

Consistency with the other policies and objectives of the Union 

The proposal preserves the objectives of Regulation (EC) No 450/2008,  which  were fully in 
line with existing policies and objectives relevant to the trade of goods brought into and out of, 
from and to the customs territory of the Union. 

2. 

RESULTS OF CONSULTATIONS WITH THE INTERESTED PARTIES AND 
IMPACT ASSESSMENTS 

Consultation of interested parties 

5 
6 
7 

OJ L 302, 19.10.1992, p. 1. 
OJ L 374, 31.12.1991, p. 4. 
OJ L 165, 21.6.2001, p. 1.  

EN 

4 

   EN 

 
                                                 
Consultation methods, main sectors targeted and general profile of respondents 

Since  the  recast  does  not  alter  the  substance  of  Regulation  (EC)  No  450/2008,  the 
consultation of interested parties previously held before the adoption of that Regulation is still 
relevant. 

Consultations  on  the  adjustments  to  Regulation  (EC)  No  450/2008  were  held  with  the 
Member  States'  customs  administrations  and  the  European  trade  federations,  in  a  joint 
meeting of experts on 19 September 2011. The European Parliament was represented at that 
meeting. 

Member States  will also be involved in the preparation of the future Commission delegated 
acts through meetings of a group of experts and will give their opinion on draft Commission 
implementing acts in the Customs Code Committee. 

Trade representatives will be involved through consultation on draft acts in the Trade Contact 
Group  or  in  ad  hoc  experts  meetings  or  invitations  to  joint  meetings  with  Member  States 
experts, where appropriate. 

In accordance with the Common Understanding of the European Parliament, the Council and 
the Commission on the functioning of Article 290 TFEU8, the Commission, when preparing 
and  drawing-up  delegated  acts,  will  ensure  a  simultaneous,  timely  and  appropriate 
transmission of relevant documents to the European Parliament and Council. 

Information  and  right  of  scrutiny  of  the  European  Parliament  and  the  Council  on  draft 
Commission  implementing  acts  will  be  ensured  in  accordance  with  the  provisions  of 
Regulation (EU) No 182/2011. 

Impact assessment 

The decision to do a full recast of the MCC before its currently scheduled application is the 
only comprehensive solution which will avoid changing Regulation (EC) N° 450/2008 twice at 
a very short notice and would as well allow introducing the adjustments necessary for a sound 
implementation of that new legal and procedural framework. 

As  the  proposal  for  Regulation  (EC)  N°  450/2008  to  be  recast  has  already  gone  through  an 
impact  assessment  and  the  proposed  changes  introduced  by  this  Regulation  are  justified  by 
technical and procedural considerations, there is no need for an Impact Assessment. 

3. 

LEGAL ELEMENTS OF THE PROPOSAL 

The proposed Recast Regulation adjusts some provisions of Regulation (EC) N° 450/2008 to 
the  evolution  of  customs  and  other  relevant  legislation,  aligns  it  to  procedural  requirements 
resulting from the Treaty of Lisbon and postpones its application. 

8 

SI(2011) 123 of 26 April 2011. 

EN 

5 

   EN 

 
 
 
                                                 
Most of the provisions of the Regulation to be recast are affected by changes, because either 
of the impact of the alignment on the Treaty of Lisbon or of the need for adjustments because 
of the further evolution of relevant EU legislation. 

The overall structure of the Regulation remains the same and the modifications foreseen can 
be classified as follows: 

3.1.  The adjustments to the text are targeted to comply with the following criteria: 

•  editorial  changes  to  the  wording  of  the  MCC  such  as  typing  errors  or  omissions  in  the 
published  text,  incorrect  references,  incorrect  location  of  provisions,  inconsistent  use  of 
terms,  editorial  alignments  required  by  the  Lisbon  Treaty,  e.g.  'Union'  instead  of 
'Community'; 

•  alignment  to  the  evolution  of  EU  legislation  following  the  entry  into  force  of  the  MCC 

(and within the deadline for the new draft MCC); 

•  alignment to current customs legislation, e.g. Article 184g CCIP, as amended by Reg. 
312/2009,  instead  of  Article  88(4)  MCC  (arrival  notification);  Article  186  CCIP,  as 
amended  by  Reg.  312/2009,  instead  of  Article  151(2)  MCC  (disconnection  of  entry 
summary declaration and declaration for temporary storage); 

•  alignment 

to  (possible)  future  amendments  of 

the  Code, 

in  anticipation  of 

developments in other relevant policy fields e.g. related to aviation security; 

•  alignment  to  other  legislative  acts,  e.g.  update  of  references  in  the  MCC  to  other 

legislative acts; 

•  alignment to the results of the work carried out regarding the preliminary drafting of the 
implementing  provisions  of 
the 
establishment of Business Process Modelling tool (BPM), e.g. adjustment of provisions on 
temporary  storage  or  introduction  of  a  basic  provision  for  invalidation  of  entry  and  exit 
summary  declarations.  Those  adjustments  are  limited  to  what  is  absolutely  necessary  to 
streamline and ensure consistency between customs legislation and efficient and workable 
processes. 

the  Modernised  Customs  Code  (MCCIP)  and 

3.2.  Alignment  of  the  empowering  provisions  of  the  MCC  on  the  requirements  of 
Articles 290 and 291 of the Treaty on the Functioning of the European Union (TFEU). 

That  alignment  was  made  in  accordance  with  the  procedural  requirements  resulting  in 
particular from the following texts: 

•  Articles 290 and 291 of the Treaty on the Functioning of the European Union (TFEU); 

•  The Communication from the Commission to the European Parliament and the Council on 

the implementation of Article 290 TFEU9; 

9 

COM(2009)673 final of 9 December 2009. 

EN 

6 

   EN 

 
                                                 
•  The  Common  Understanding  of  the  European  Parliament,  the  Council  and  the 

Commission on the functioning of Article 290 TFEU;  

•  Regulation  (EU)  No  182/2011  of  the  European  Parliament  and  of  the  Council  of  16 
February  2011  laying  down  the  rules  and  general  principles  concerning  mechanisms  for 
control by Member States of the Commission's exercise of implementing powers. 

It has been based on a prior inventory of the existing empowering provisions in Regulation 
(EC)  No  450/2008  and  of  the  need  for  additional  empowerments  in  order  to  preserve  the 
capacity  for  the  Commission  to  adopt  measures  as  already  laid  down  in  the  implementing 
provisions of the current Community Customs Code (CCIP of Regulation (EEC) No 2913/92) 
or identified in the process of preparation of the implementing provisions of the Modernised 
Customs Code (MCCIP of Regulation (EC) No 450/2008). 

Once properly identified, those empowerments took the form of either a delegation of power 
or a conferral of implementing powers, in accordance with Articles 290 and 291 TFEU. In the 
context  of  conferral  of  implementing  powers  a  choice  between  the  advisory  and  the 
examination  procedure  was  made  in  accordance  with  the  criteria  of  Article  2  of  Regulation 
(EU) No 182/2011 and exceptions duly justified. Justifications were also provided where the 
urgency procedure of Article 8 of Regulation (EU) No 182/2011 was introduced in relation to 
certain implementing acts. 

Where appropriate, new provisions had to be introduced in Articles of the Regulation to serve 
as legal references for the corresponding empowering provisions. 

In  some  cases,  it  was  also  considered  appropriate  to  transfer  some  provisions  initially 
intended to be laid down in Commission acts to the basic act, in order to avoid empowerments 
of a very limited scope. 

Those  requirements  related  to  the  alignment  explain  why  the  number  of  Articles  in  the 
proposal for the recast Regulation is higher (59 more) than in the original one to be recast. 

Chapter 1 of Title IX of the recast Regulation (Articles 243 and 244 on ‘delegation of power 
and committee procedure’) reflects the new procedural context. 

The recitals of the Regulation have been adjusted to reflect those changes. 

3.3. Postponement of the date of application of the Modernised Customs Code. 

Article  245 of the recast Regulation, replacing Article 186 MCC, provides  for the repeal of 
Regulation (EC) No 450/2008 on the date of its entry into force. 

Article  246  of  the  recast  Regulation  regulates  its  entry  into  force,  which  shall  occur  on  the 
20th day following its publication. 

Article 247 fixes new dates for the application of the recast Regulation: 

–  all  empowering  provisions  shall  apply  from  the  date  of  entry  into  force  of  the  recast 

Regulation (Article 247(1)); 

EN 

7 

   EN 

 
–  it shall be the same for Article 46 on ‘charges and costs’, which shall replace from that date 
of entry into force Article 30 of Regulation (EC) No 450/2008, that already applies since 
1 January 2011; 

–  all  the  other  provisions  shall  apply  from  the  first  day  of  the  first  month  after  18  months 
following the entry into force of the recast Regulation; that time period should allow the 
Commission to adopt the required delegated or implementing acts (including the time for 
the legislator to react) and prepare, through non legal instruments (guidelines, information, 
training) and in cooperation with Member States and trade representatives, the application 
of the complete new legal package. 

In  practice,  the  application  of  the  provisions  of  the  Regulation  which  depend  on  the  use  of 
electronic data-processing techniques and electronic systems may be suspended on the basis 
of  empowering  provisions  allowing  the  Commission  to  adopt  delegated  acts  providing  for 
transitional measures for the periods pending the availability of such systems (Articles 6(2)(c) 
and 7 of the recast Regulation). However such transitional periods and measures should not 
go  beyond  31  December  2020  and,  based  on  the  financial  assumptions  reflected  in  the 
Commission's  proposal  for  the  future  FISCUS  programme,  a  full  implementation  of  the  IT-
related parts of the Regulation should therefore be ensured for that date, at the latest. 

Moreover,  to  support  that  full  implementation  and  govern  the  setting  up  of  transitional 
periods, the Commission should produce, within 6 months of the entry into force of the recast 
Regulation and through a conferral of implementing powers for that purpose in Article 17(1) 
of the recast Regulation, a work programme related to the development and deployment of all 
electronic systems required for the implementation of the Regulation. Full coherence shall be 
ensured  between  that  IT  work  programme  specific  to  the  implementation  of  the  recast 
Regulation  and  the  multi-annual  strategic  plan  referred  to  in  Article  8(2)  of  Decision  No 
70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless 
environment  for  customs  and  trade10  on  the  one  hand  and  the  annual  work  programme 
referred  to  in  Article  6  of  Decision  No  624/2007/EC  establishing  an  action  programme  for 
customs in the Community (Customs 2013)11, on the other hand. 

Summary of the proposed action 

The proposed action is to replace Regulation (EC) No 450/2008 (Modernised Customs Code) 
with  a  recast  Regulation  which  aligns  it  to  the  Treaty  of  Lisbon,  adjusts  it  to  the  practical 
aspects  and  developments  in  customs  legislation  and  in  other  policy  fields  relevant  to  the 
movement  of  goods  between  the  EU  and  third  countries  and  allows  sufficient  time  for  the 
development of supporting IT systems. 

Legal basis 

Articles 33, 114 and 207 of the Treaty on the Functioning of the European Union. 

Article 31 TFEU cannot serve any longer as a legal basis for a legislative act like the recast 
Regulation.  

10 
11 

OJ L 23, 26.1.2008, p. 21. 
OJ L 154, 14.6.2007, p. 25. To be substituted by the future FISCUS programme 

EN 

8 

   EN 

 
                                                 
Subsidiarity principle 

Since  the  proposal  falls  under  the  exclusive  competence  of  the  Union,  the  subsidiarity 
principle does not apply. 

Proportionality principle 

Since  the  proposal  does  not  entail  any  new  policy  developments  compared  to  the  initial 
proposal and resulting legislative act, it does not imply reassessing compliance. 

4. 

BUDGETARY IMPLICATION  

Budgetary  implications  are  the  same  as  the  ones  of  Regulation  (EC)  No  450/2008  being 
recast.  Commission,  Member  States  and  traders  will  have  to  invest  in  accessible,  inter-
operable customs clearance systems. The financial implications concerning the EU share of IT 
developments for that purpose are set out in the proposal for the FISCUS programme. 

5. 

OPTIONAL ELEMENTS  

Simplification 

The  recast  of  Regulation  (EC)  No  450/2008  provides  for  better  adequacy  of  legislation  with 
business  practices,  supported  by  an  optimal  architecture  and  planning  for  IT  developments, 
while encompassing all the advantages of the Regulation subject to the recast proposal, namely 
the  simplification  of  administrative  procedures  for  public  authorities  (EU  or  national)  and 
private parties. 

The  recast  of  Regulation  (EC)  No  450/2008  will  be  supported  by  updated  business  process 
modelling  (BPM)  and  supplemented  by  the  future  Commission  delegated  and  implementing 
acts,  as  well  as  explanatory  notes  and  guidelines.  That  will  further  ensure  consistent 
interpretation and application of the customs rules by Member States, which will be of great 
benefit to economic operators. 

Repeal of existing legislation 

The adoption of the proposal will lead to the repeal of existing legislation (see point 1). 

EN 

9 

   EN 

 
(cid:208) 450/2008 (adapted) 

2012/0027 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

laying down the Community ⌦ Union ⌫ Customs Code  

(Recast) 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty establishing the European Community ⌦ on the Functioning of 
the  European  Union ⌫,  and  in  particular  Articles 26,  95,  133  and  135  ⌦ 33,  114  and 
207 ⌫ thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national Parliaments, 

Having regard to the opinion of the European Economic and Social Committee12, 

Acting in accordance with the ordinary legislative procedure13, 

Whereas: 

(cid:216) new 

(1) 

(2) 

A number of changes are to be made to 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)14. In the interests of clarity, that Regulation should 
be recast. 

It  is  appropriate  to  ensure  consistency  of  Regulation  (EC)  No  450/2008  with  the 
Treaty  on  the  Functioning  of  the  European  Union  (the  Treaty)  in  particular  Articles 
290 and 291 thereof to take account of the evolution of Union law and to adapt some 
provisions of that Regulation in order to facilitate their application. 

12 
13 

14 

OJ C […], […], p. […]. 
(to be completed with the acts of the European Parliament and of the Council in the OLP on the proposal for the 
recast Regulation) 
OJ L 145, 4.6.2008, p. 1. 

EN 

10 

   EN 

 
 
 
                                                 
(3) 

(4) 

(5) 

(6) 

In order to supplement or amend certain non-essential elements of this Regulation, the 
power to adopt delegated acts in accordance with Article 290 of the Treaty should be 
delegated to the Commission. It is of particular importance that the Commission carry 
out  appropriate  consultations  during  its  preparatory  work,  including  at  expert  level. 
The  Commission,  when  preparing  and  drawing-up  delegated  acts,  should  ensure  a 
simultaneous,  timely  and  appropriate  transmission  of  relevant  documents  to  the 
European Parliament and Council. 

In  order  to  ensure  uniform  conditions  for  implementation  of  this  Regulation, 
implementing  powers  should  be  conferred  on  the  Commission  in  respect  of:  the 
adoption  within  six  months  of  the  entry  into  force  of  this  Regulation  of  a  work 
programme  relating  to  the  development  and  deployment  of  the  electronic  systems; 
decisions  allowing  one  or  several  Member  States  to  use  means  of  exchange  and 
storage of data other than electronic data-processing techniques; decisions authorising 
Member  States  to  test  simplifications  in  the  application  of  the  customs  legislation 
using  electronic  data-processing  techniques;  decisions  requesting  Member  States  to 
take, suspend, annul, amend or revoke a decision; common risk criteria and standards, 
control  measures  and  priority  control  areas;  the  management  of  the  tariff  quota  and 
tariff  ceilings  and  the  management  of  the  surveillance  of  the  release  for  free 
circulation or export of goods; the determination of the tariff classification of goods; 
the  temporary  derogation  from  the  rules  on  preferential  origin  of  goods  benefiting 
from preferential measures adopted unilaterally by the Union; the determination of the 
origin  of  goods;  the  temporary  prohibitions  relating  to  the  use  of  comprehensive 
guarantees;  the  mutual  assistance  between  the  customs  authorities  in  case  of 
incurrence  of  a  customs  debt;  decisions  on  repayment  or  remission  of  an  amount  of 
import or export duty; the official opening hours of customs offices; the determination 
of the tariff subheading of the goods which are subject to the highest rate of import or 
export  duty  where  a  consignment  is  made  of  goods  falling  under  different  tariff 
subheadings;  the  verification  of  the  customs  declaration.  Those  powers  should  be 
exercised  in  accordance  with  Regulation  (EU)  No  182/2011  of  the  European 
Parliament and of the Council of 16 February 2011 laying down the rules and general 
principles concerning mechanisms for control by Member States of the Commission's 
exercise of implementing powers.15  

The  advisory  procedure  should  be  used  for  the  adoption  of:  decisions  authorising 
Member  States  to  test  simplifications  in  the  application  of  the  customs  legislation 
using electronic data-processing techniques, given that those decisions do not affect all 
Member States; decisions requesting Member States to take, suspend, annul, amend or 
revoke a decision, given that those decisions affect only one Member State and aim at 
ensuring compliance with customs legislation; decisions on repayment or remission of 
an  amount  of  import  or  export  duty  given  that  those  decisions  directly  affect  the 
applicant for that repayment or remission. 

In  duly  justified  cases,  where  imperative  grounds  of  urgency  so  require,  the 
Commission  should  adopt  immediately  applicable  implementing  acts  relating  to: 
decisions  requesting  Member  States  to  take,  suspend,  annul,  amend  or  revoke  a 
decision;  common  risk  criteria  and  standards,  control  measures  and  priority  control 
areas; the determination of the tariff classification of goods; the determination of the 

15 

OJ L 55, 28.2.2011, p. 13. 

EN 

11 

   EN 

 
                                                 
origin  of  goods;  the  temporary  prohibitions  relating  to  the  use  of  comprehensive 
guarantees;  decisions  on  repayment  or  remission  of  an  amount  of  import  or  export 
duty. 

(cid:208) 450/2008 recital 1 (adapted) 

(7) 

The Community ⌦ Union ⌫ is based upon a customs union. It is advisable, in the 
interests both of economic operators and of the customs authorities in the Community 
⌦ Union ⌫, to assemble current customs legislation in a Community ⌦ Union ⌫ 
Customs  Code  (hereinafter  referred  to  as  the  Code).  Based  on  the  concept  of  an 
internal market, the ⌦ that ⌫ Code should contain the general rules and procedures 
which  ensure  the  implementation  of  the  tariff  and  other  common  policy  measures 
introduced  at  Community  ⌦ Union ⌫  level  in  connection  with  trade  in  goods 
between the Community ⌦ Union ⌫ and countries or territories outside the customs 
territory  of  the  Community  ⌦ Union ⌫,  taking  into  account  the  requirements  of 
those common policies. Customs 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. 

(8) 

In  accordance  with  the  Communication  from  the  Commission  concerning  the 
protection of the Community's financial interests and the Action Plan for 2004-200516, 
it  is  appropriate  to  adapt  the  legal  framework  for  the  protection  of  the  financial 
interests of the Community ⌦ Union ⌫. 

(cid:208) 450/2008 recital 2 (adapted) 

(cid:208) 450/2008 recital 3 (adapted) 

(9) 

Council  Regulation  (EEC)  No  2913/92  of  12  October  1992  establishing  the 
Community  Customs  Code17  was  based  upon  integration  of  the  customs  procedures 
applied separately in the respective Member States during the 1980s. That Regulation 
has  been  repeatedly  and  substantially  amended  since  its  introduction,  in  order  to 
address  specific  problems  such  as  the  protection  of  good  faith  or  the  taking  into 
account  of  security  requirements.  Further  amendments  to  the  Code  are  necessary 
⌦ that  Regulation  were  introduced  by  Regulation  (EC)  No  450/2008 ⌫  as  a 
consequence  of  the  important  legal  changes  which  have  occurred  in  recent  years,  at 
both  Community  ⌦ Union ⌫  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 

16 
17 

COM (2004) 544 final, 9.8.2004. 
OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regulation (EC) No 1791/2006 (OJ L 363, 
20.12.2006, p. 1). 

EN 

12 

   EN 

 
 
 
 
                                                 
(10) 

the  Community  ⌦ Union ⌫  to  which  was  approved  by  Council  Decision 
2003/231/EC18. 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.  

(cid:208) 450/2008 recital 4 (adapted) 
(cid:214) new 

It is appropriate to introduce in the ⌦ Union Customs ⌫ Code a legal framework for 
the  application  of  certain  provisions  of  the  customs  legislation  to  trade  in 
⌦ Union ⌫ goods between parts of the customs territory to which the provisions of 
Council Directive 2006/112/EC of 28 November 2006 on the common system of value 
added tax19(cid:214) or Council Directive 2008/118/EC of 16 December 2008 concerning the 
general  arrangements  for  excise  duty  and  repealing  Directive  92/12/EEC20   apply 
and  parts  of  that  territory  where  those  provisions  do  not  apply,  or  to  trade  between 
parts  where  those  provisions  do  not  apply.  Considering  the  fact  that  the  goods 
concerned are Community ⌦ Union ⌫ goods and the fiscal nature of the measures at 
stake  in  this  intra-Community  ⌦  that  intra-Union ⌫  trade,  it  is  justifiable 
⌦ justified ⌫ 
implementing  measures,  appropriate 
simplifications to the customs formalities to be applied to those goods.  

introduce, 

through 

to 

(cid:216) new 

(11) 

In order to take into account the special fiscal regime of certain parts of the customs 
territory  of  the  Union,  the  power  to  adopt  delegated  acts  in  accordance  with  Article 
290  of  the  Treaty  should  be  delegated  to  the  Commission  in  respect  of  the  customs 
formalities and controls to be applied to the trade in Union goods between those parts 
and the rest of the customs territory of the Union. 

(cid:208) 450/2008 recital 5 

(12)  The facilitation of legitimate trade and the fight against fraud require simple, rapid and 
standard customs procedures and processes. It is therefore appropriate, in line with the 
Communication  from  the  Commission  on  a  simple  and  paperless  environment  for 
customs and trade21, to simplify customs legislation, to allow the use of modern tools 
and technology and to promote further the uniform application of customs legislation 
and  modernised  approaches  to  customs  control,  thus  helping  to  ensure  the  basis  for 
efficient  and  simple  clearance  procedures.  Customs  procedures  should  be  merged  or 

18 
19 

20 
21 

OJ L 86, 3.4.2003, p. 21. Decision as amended by Decision 2004/485/EC (OJ L 162, 30.4.2004, p. 113). 
OJ L 86, 3.4.2003, p. 21. 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). 
OJ L 9, 14.1.2009, p. 12. 
COM (2003) 452 final, 24.7.2003. 

EN 

13 

   EN 

 
 
 
 
                                                 
aligned and the number of procedures reduced to those that are economically justified, 
with a view to increasing the competitiveness of business. 

(cid:208) 450/2008 recital 6 (adapted) 

(13)  The completion of the internal market, the reduction of barriers to international trade 
and  investment  and  the  reinforced  need  to  ensure  security  and  safety  at  the  external 
borders  of  the  ⌦ Union ⌫  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 competitiveness 
of  countries  and  companies.  Customs  legislation  should  therefore  reflect  the  new 
economic reality and the new role and mission of customs authorities. 

(cid:208) 450/2008 recital 7 (adapted) 

(14)  The  use  of  information  and  communication  technologies,  as  laid  down  in  the  future 
Decision ⌦ No 70/2008/EC ⌫ of the European Parliament and of the Council on a 
paperless  environment  for  customs  and  trade22,  is  a  key  element  in  ensuring  trade 
facilitation and, at the same time, the effectiveness of customs controls, thus reducing 
costs  for  business  and  risk  for  society.  It  is  therefore  necessary  to  establish  in  the 
⌦ Union Customs ⌫ Code the legal framework within which that Decision can be 
implemented,  in  particular  the  legal  principle  that  all  customs  and  trade  transactions 
are to be handled electronically and that information and communication systems for 
customs operations are to offer, in each Member State, the same facilities to economic 
operators. 

(cid:216) new 

(15) 

In  order  to  ensure  paperless  environment  for  customs  and  trade  the  power  to  adopt 
delegated acts in accordance with Article 290 of the Treaty should be delegated to the 
Commission  in  respect  of  determining  customs-related  data  to  be  exchanged  and 
stored  using  electronic  data  processing  techniques,  setting  up  electronic  systems  for 
that purpose and establishing other means for such exchange and storage. Such means 
could  be  used  in  particular  on  a  transitional  basis,  where  the  necessary  electronic 
systems are not yet operational, but not beyond 31 December 2020. 

(16)  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  the  ⌦ Union ⌫ 

(cid:208) 450/2008 recital 8 (adapted) 

22 

OL L 23, 26.1.2008, p 21. 

EN 

14 

   EN 

 
 
 
 
 
                                                 
Community  so  as  not  to  give  rise  to  anti-competitive  behaviour  at  the  various 
⌦ Union ⌫ Community entry and exit points. 

(cid:208) 450/2008 recital 9 (adapted) 

(17) 

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 
⌦ Union ⌫  Community,  it  is  desirable  that  the  information  provided  by  economic 
operators be shared, taking account of the relevant data-protection provisions, between 
customs authorities and with other agencies involved in that control,. such as police, 
border  guards,  veterinary  and  environmental  authorities,  and  that  ⌦ Those ⌫ 
controls by the various authorities ⌦ should ⌫ 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. 

(cid:208) 450/2008 recital 10 (adapted) 

(18) 

In the interests of facilitating certain types of business, all persons should continue to 
have the right to appoint a representative in their dealings with the customs 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 
representative  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. 

(cid:208) 450/2008 recital 11 (adapted) 

(19)  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  simplifications' 
authorised  economic  operator  ⌦ for  customs  simplifications ⌫  or  the  status  of 
'security and safety' authorised economic operator ⌦ for security and safety ⌫. They 
may be granted one or other status, or both together. 

(cid:208) 450/2008 recital 12 (adapted) 
(cid:214) new 

(20)  All  dDecisions,  that  is  to  say,  official  acts  by  the  customs  authorities  pertaining  to 
(cid:214) relating to the application of the  customs legislation and having legal effect on 
one  or  more  persons,  including  ⌦ to ⌫  binding  information  issued  by  those 
authorities, should be covered by the same rules. Any such decisions should be valid 
throughout  the  ⌦ Union ⌫  Community  and  should  be  capable  of  being  annulled, 

EN 

15 

   EN 

 
 
 
 
 
amended except where otherwise stipulated, or revoked where they do not conform to 
the customs legislation or its interpretation. 

(21) 

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. 

(cid:208) 450/2008 recital 13 

(22)  The streamlining of customs procedures within an electronic 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 throughout the internal market. 

(cid:208) 450/2008 recital 14 

(23) 

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

(cid:208) 450/2008 recital 15 

(cid:208) 450/2008 recital 16 (adapted) 

(24) 

In  order  to  minimise  the  risk  to  the  ⌦ Union ⌫  Community,  its  citizens  and  its 
trading partners, the harmonised application of customs controls by the Member States 
should  be  based  upon  a  common  risk  management  framework  and  an  electronic 
system  for  its  implementation.  The  establishment  of  a  risk  management  framework 
common  to  all  Member  States  should  not  prevent  them  from  controlling  goods  by 
random checks. 

(cid:216) new 

(25) 

In order to ensure a consistent and equal treatment of persons concerned by customs 
formalities and controls the power to adopt delegated acts in accordance with Article 
290 of the Treaty should be delegated to the Commission in respect of determining the 
conditions  relating  to  customs  representation  and  to  decisions  taken  by  the  customs 
authorities,  including  those  relating  to  authorised  economic  operator  and  binding 
information, and relating to controls and formalities to be carried out on cabin baggage 
and hold baggage. 

EN 

16 

   EN 

 
 
 
 
 
 
(26) 

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

(cid:208) 450/2008 recital 17 (adapted) 

(27) 

In  order  to  supplement  the  factors  on  the  basis  of  which  import  or  export  duty  and 
other  measures  are  applied,  the  power  to  adopt  delegated  acts  in  accordance  with 
Article  290  of  the  Treaty  should  be  delegated  to  the  Commission  in  respect  of  the 
determination of origin and customs value of goods. 

(cid:216) new 

(cid:208) 450/2008 recital 18 

(28) 

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

(29) 

It is appropriate to establish the place where the customs debt is incurred and where 
the import or export duty should be recovered. 

(cid:216) new 

(cid:208) 450/2008 recital 19 
(cid:214) new 

(30)  Since  the  new  role  of  customs  authorities  implies  the  sharing  of  responsibilities  and 
cooperation  between  inland  and  border  customs  offices,  the  customs  debt  should,  in 
most cases, be (cid:214) In the context of centralised clearance the customs debt should be  
incurred at the place where the debtor is established, as the customs office competent 
for that place can best supervise the activities of the person concerned. 

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

(cid:208) 450/2008 recital 20 

EN 

17 

   EN 

 
 
 
 
 
 
 
(31)  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. 

(cid:208) 450/2008 recital 21  

(cid:208) 450/2008 recital 22 (adapted) 

(32) 

In  order  to  ensure  better  protection  of  the  financial  interests  of  the  ⌦ Union ⌫ 
Community  and  of  the  Member  States,  a  guarantee  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. 

(cid:208) 450/2008 recital 23 (adapted) 

(33) 

In order to safeguard the financial interests of the ⌦ Union ⌫ Community and of the 
Member  States  and  to  curb  fraudulent  practices,  arrangements  involving  graduated 
measures for the application of a comprehensive guarantee are advisable. Where there 
is  an  increased  risk  of  fraud  it  should  be  possible  to  prohibit  temporarily  the 
application of the comprehensive guarantee, taking account of the particular situation 
of the economic operators concerned. 

(34) 

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. 

(cid:208) 450/2008 recital 24 

(cid:216) new 

(35) 

In order to protect the financial interests of the Union and of the Member States and to 
supplement  the  rules  concerning  the  customs  debt  and  the  guarantees,  the  power  to 
adopt delegated acts in accordance with Article 290 of the Treaty should be delegated 
to  the  Commission  in  respect  of  the  place  of  incurrence  of  the  customs  debt,  the 
calculation of the amount of import and export duty, the guarantee of that amount and 
the recovery, repayment, remission and extinguishment of the customs debt. 

(36) 

It is necessary to lay down the principle of how to determine the ⌦ customs ⌫ status 
of  ⌦ Union ⌫  Community  goods  and  the  circumstances  pertaining  to  the  loss  of 

(cid:208) 450/2008 recital 25 (adapted) 

EN 

18 

   EN 

 
 
 
 
 
 
 
such status, and to provide a basis for determining when that status remains unaltered 
in  cases  where  goods  ⌦ are ⌫  temporarily  ⌦ brought  out  of ⌫  the  customs 
territory of the ⌦ Union ⌫ Community. 

(cid:216) new 

(37) 

In order to ensure free movement of Union goods in the customs territory of the Union 
and  customs  treatment  of  non-Union  goods  brought  into  that  territory,  the  power  to 
adopt delegated acts in accordance with Article 290 of the Treaty should be delegated 
to the Commission in respect of the determination of the customs status of goods, the 
loss  of  the  customs  status  of  Union  goods,  the  preservation  of  that  status  for  goods 
temporarily leaving the customs territory of the Union, the application of commercial 
policy  measures,  prohibitions  and  restrictions  to  goods  placed  under  a  special 
procedure which are released for free circulation and the conditions for duty relief for 
returned goods and products taken from the sea. 

(cid:208) 450/2008 recital 26 

(38) 

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

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

(cid:208) 450/2008 recital 27 

(cid:208) 450/2008 recital 28 

(40)  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 
dissociation  of  the  place  where  the  declaration  is  lodged  from  the  place  where  the 
goods  are  physically  located,  it  is  appropriate  to  provide  for  centralised  clearance  at 
the  place  where  the  economic  operator  is  established.  Centralised  clearance  should 
include the facility for the use of simplified declarations, deferment of the date of the 
submission  of  a  complete  declaration  and  required  documents,  periodic  declaration 
and deferred payment. 

EN 

19 

   EN 

 
 
 
 
 
(41) 

In  order  to  help  to  ensure  neutral  conditions  for  competition  throughout  the 
Community iIt is appropriate to lay down at ⌦ Union ⌫ Community level the rules 
governing  the  destruction  or  disposal  otherwise  of  goods  by  the  customs  authorities, 
these ⌦ those ⌫ being matters which have previously required national legislation. 

(cid:208) 450/2008 recital 29 (adapted) 

(cid:216) new 

(42) 

In  order  to  supplement  the  rules  regarding  the  placing  of  goods  under  a  customs 
procedure  and  ensure  equal  treatment  of  the  persons  concerned,  the  power  to  adopt 
delegated acts in accordance with Article 290 of the Treaty should be delegated to the 
Commission  in  respect  of  the  competent  customs  offices,  the  rules  on  the  procedure 
for lodging a customs declaration, the cases where authorisations are granted for that 
purpose, the rules for the release of goods, and the disposal of goods placed under a 
customs procedure. 

(cid:208) 450/2008 recital 30 (adapted) 

(43) 

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. 

(cid:208) 450/2008 recital 31 

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

(45) 

In  view  of  the  increased  security-related  measures  introduced  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 

(cid:208) 450/2008 recital 32 (adapted) 

EN 

20 

   EN 

 
 
 
 
 
 
Community  Customs  Code23,  the  placing  of  goods  into  free  zones  should  become  a 
customs  procedure and  the  goods should be subject to customs controls at entry and 
with regard to records. 

(cid:208) 450/2008 recital 33 

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

(cid:216) new 

(47) 

In order to supplement the rules on special procedures and ensure equal treatment of 
the  persons  concerned,  the  power  to  adopt  delegated  acts  in  accordance  with  Article 
290 of the Treaty should be delegated to the Commission in respect of the obligations 
of  the  holder  of  a  special  procedure,  the  cases  where  an  authorisation  relating  to  a 
special procedure is granted and the obligations of the holder of that authorisation, and 
the  rules  on  the  procedure  to  ensure  customs  supervision  of  goods  placed  under  a 
special procedure. 

(cid:208) 450/2008 recital 34 (adapted) 

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

(49)  The measures necessary for the implementation of this Regulation should be adopted 
in accordance with  Council Decision  1999/468/EC of 28 June  1999 laying down  the 
procedure for the exercise of implementing powers conferred on the Commission24. 

(cid:208) 450/2008 recital 35  

23 
24 

OJ L 117, 4.5.2005, p. 13. 
OJ L 184,  17.7.1999,  p. 23.  Decision  as  amended  by  Decision  2006/512/EC  (OJ L 200,  22.7.2006, 
p. 11). 

EN 

21 

   EN 

 
 
 
 
 
                                                 
(cid:216) new 

(49) 

In  order  to  ensure  the  customs  supervision  of  goods  brought  into  and  out  of  the 
customs  territory  of  the  Union  and  the  application  of  security-related  measures,  the 
power to adopt delegated acts in accordance with Article 290 of the Treaty should be 
delegated to the Commission in respect of the rules on the procedure relating to entry 
summary  declaration,  arrival  of  goods,  pre-departure  declarations,  export,  re-export 
and exit of goods. 

(50) 

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

(cid:208) 450/2008 recital 36 

(cid:216) new 

(50) 

In accordance with the principle of proportionality, it is necessary and appropriate, for 
the  achievement  of  the  basic  objectives  of  enabling  the  customs  union  to  function 
effectively and implementing the common commercial policy, to lay down the general 
rules and procedures applicable to goods brought into or out of the customs territory of 
the Union. This Regulation does not go beyond what is necessary in order to achieve 
the objectives pursued, in accordance with the first subparagraph of Article 5(4) of the 
Treaty on European Union. 

(cid:208) 450/2008 recital 37 

(51) 

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

(52) 

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. 

(cid:208) 450/2008 recital 38 

EN 

22 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008 recital 39 (adapted) 

(51) 

In  order  to  simplify  and  rationalise  customs  legislation,  a  number  of  provisions 
presently  contained in  autonomous  Community ⌦ Union ⌫ acts have, for the sake 
of  transparency,  been  incorporated  into  the  ⌦ Union  Customs ⌫  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 formalities applicable to the cabin and hold baggage of 
persons taking an intra-Community flight and the baggage of persons making an intra-
Community sea crossing25, ⌦ Regulation (EEC) No 2913/92, ⌫ 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 
Community  and  certain  countries26 ⌦,  and  Regulation  (EC)  No  450/2008  should 
therefore be repealed ⌫. 

(cid:208) 450/2008 recital 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  central  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, 

(52)  The  Articles  setting  out  the  delegation  of  power  and  the  conferral  of  implementing 
powers and Article 46 on charges and costs should apply from the date of entry into 
force  of this  Regulation.  The other  provisions should apply  from the  first  day of the 
first month after 18 months following that date. 

(cid:216) new 

HAVE ADOPTED THIS REGULATION: 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

25 

26 

12OJ  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). 
OJ  L  165,  21.6.2001,  p.  1.  Regulation  as  last  amended  by  Regulation  (EC)  No  75/2008  (OJ  L  24, 
29.1.2008, p. 1). 

EN 

23 

   EN 

 
 
 
 
 
                                                 
TABLE OF CONTENTS 

TITLE I GENERAL PROVISIONS ........................................................................................ 27 

CHAPTER 1 Scope of customs legislation, mission of customs and definitions .................... 27 

CHAPTER 2 Rights and obligations of persons with regard to customs legislation............... 37 

Section 1 Provision of information .......................................................................................... 37 

Section 2 Customs representation ............................................................................................ 44 

Section 3 Authorised economic operator ................................................................................. 46 

Section 4 Decisions relating to the application of customs legislation .................................... 49 

Section 5 Penalties ................................................................................................................... 58 

Section 6 Appeals..................................................................................................................... 59 

Section 7 Control of goods....................................................................................................... 60 

Section 8 Keeping of documents and other information; charges and costs............................ 65 

CHAPTER 3 Currency conversion and time-limits................................................................. 67 

TITLE II FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES 
⌦ DUTY ⌫ AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE 
APPLIED ................................................................................................................................. 68 

CHAPTER 1 Common Customs Tariff and tariff classification of goods............................... 68 

CHAPTER 2 Origin of goods .................................................................................................. 72 

Section 1 Non-preferential origin............................................................................................. 72 

Section 2 Preferential origin..................................................................................................... 73 

Section 3 Determination of origin of goods ............................................................................. 75 

CHAPTER 3 Value of goods for customs purposes ................................................................ 75 

TITLE III CUSTOMS DEBT AND GUARANTEES ............................................................. 80 

CHAPTER 1 Incurrence of a customs debt ............................................................................. 80 

Section 1 Customs debt on importation ................................................................................... 80 

Section 2 Customs debt on exportation.................................................................................... 83 

Section 3 Provisions common to customs debts incurred on importation and exportation ..... 85 

EN 

24 

   EN 

 
CHAPTER 2 Guarantee for a potential or existing customs debt............................................ 89 

CHAPTER 3 Recovery, and payment, of duty and repayment and remission of the amount of 
import or and export duty......................................................................................................... 97 

Section 1 Determination of the amount of import or export duty, notification of the customs 
debt and entry in the accounts .................................................................................................. 97 

Section 2 Payment of the amount of import or export duty ................................................... 102 

Section 3 Repayment and remission of the amount of import or export duty ....................... 108 

CHAPTER 4 Extinguishment of a customs debt ................................................................... 114 

TITLE IV GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE 
⌦ UNION ⌫ COMMUNITY............................................................................................. 117 

CHAPTER 1 Entry summary declaration .............................................................................. 117 

CHAPTER 2 Arrival of goods ............................................................................................... 122 

Section 1 Entry of goods into the customs territory of the ⌦ Union ⌫ Community ......... 122 

Section 2 Presentation, unloading and examination of goods................................................ 126 

Section 3 Formalities after presentation................................................................................. 128 

Section 4 Goods moved under a transit procedure................................................................. 129 

TITLE V GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A 
CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS 130 

CHAPTER 1 Customs status of goods................................................................................... 130 

CHAPTER 2 Placing goods under a customs procedure ....................................................... 133 

Section 1 General provisions.................................................................................................. 133 

Section 2 Standard customs declarations ............................................................................... 137 

Section 3 Simplified customs declarations............................................................................. 139 

Section 4 Provisions applying to all customs declarations .................................................... 141 

Section 5 Other simplifications .............................................................................................. 145 

CHAPTER 3 Verification and release of goods..................................................................... 148 

Section 1 Verification............................................................................................................. 148 

Section 2 Release ................................................................................................................... 151 

EN 

25 

   EN 

 
CHAPTER 4 Disposal of goods............................................................................................. 153 

TITLE VI RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT 
⌦ DUTY ⌫ DUTIES.......................................................................................................... 156 

CHAPTER 1 Release for free circulation .............................................................................. 156 

CHAPTER 2 Relief from import ⌦ duty ⌫ duties............................................................. 157 

Section 1 Returned goods....................................................................................................... 157 

Section 2 Sea-fishing and products taken from the sea.......................................................... 160 

Section 3 Implementing measures.......................................................................................... 161 

TITLE VII SPECIAL PROCEDURES .................................................................................. 161 

CHAPTER 1 General provisions ........................................................................................... 161 

CHAPTER 2 Transit .............................................................................................................. 172 

Section 1 External and internal transit ................................................................................... 172 

Section 2 Community ⌦ Union ⌫ transit........................................................................... 175 

CHAPTER 3 Storage ............................................................................................................. 177 

Section 1 Common provisions ............................................................................................... 177 

Section 2 Temporary storage.................................................................................................. 180 

Section 3 Customs warehousing ............................................................................................ 182 

Section 4 Free zones............................................................................................................... 183 

CHAPTER 4 Specific use ...................................................................................................... 187 

Section 1 Temporary admission............................................................................................. 187 

Section 2 End-use................................................................................................................... 190 

CHAPTER 5 Processing ........................................................................................................ 191 

Section 1 General provisions.................................................................................................. 191 

Section 2 Inward processing .................................................................................................. 192 

Section 3 Outward processing................................................................................................ 194 

TITLE VIII DEPARTURE OF GOODS ⌦ BROUGHT OUT OF ⌫ FROM THE 
CUSTOMS TERRITORY OF THE ⌦ UNION ⌫ COMMUNITY................................... 197 

EN 

26 

   EN 

 
CHAPTER 1 Goods leaving the customs territory ................................................................ 197 

CHAPTER 2 Export and re-export ........................................................................................ 202 

CHAPTER 3 Relief from export duties ................................................................................. 205 

TITLE IX ⌦ DELEGATION OF POWER ⌫ , CUSTOMS CODE COMMITTEE 
⌦ PROCEDURE ⌫ AND FINAL PROVISIONS ............................................................. 208 

CHAPTER 1 ⌦ Delegation of power and ⌫ Customs Ccode Ccommittee ⌦ procedure ⌫208 

CHAPTER 2 Final provisions................................................................................................ 211 

CORRELATION TABLES.................................................................................................... 214 

EN 

27 

   EN 

 
TITLE I 
GENERAL PROVISIONS 

CHAPTER 1 
Scope of customs legislation, mission of customs and definitions 

(cid:208) 450/2008 (adapted) 

Article 1 
Subject matter and scope 

1. 

This Regulation establishes the ⌦ Union ⌫ 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 ⌦ Union ⌫ Community. 

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

2. 

3. 

Certain provisions of the customs legislation may apply outside the customs territory 
of  the  ⌦ Union ⌫Community  within  the  framework  of  legislation  governing 
specific fields or of international conventions. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Certain provisions of the customs legislation, including the simplifications for which 
it  provides,  shall  apply  to  the  trade  in  ⌦ Union ⌫  goods  between  parts  of  the 
customs  territory  of  the  Community  ⌦ Union ⌫  to  which  the  provisions  of 
Directive  2006/112/EC  (cid:214) or  of  Directive  2008/118/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. 

(cid:208) 450/2008 

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 
circumstances pertaining to the trade in goods involving only one Member State. 

EN 

28 

   EN 

 
 
 
 
(cid:216) new 

Article 2 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243 
specifying the provisions of the customs legislation with respect to the customs declaration, 
the  proof  of  the  customs  status  and  the  use  of  the  Union  internal  transit  procedure,  which 
apply  to  the  trade  in  Union  goods  referred  to  in  Article  1(3).  Those  acts  may  address 
particular circumstances pertaining to the trade in Union goods involving only one Member 
State. 

(cid:208) 450/2008 (adapted) 

Article 32 
Mission of customs authorities 

Customs authorities shall be primarily responsible for  the supervision of the ⌦ Union's ⌫ 
Community’s  international  trade,  thereby  contributing  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  ⌦ Union ⌫  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) 

(b) 

(c) 

protecting  the  financial  interests  of  the  Community  ⌦ Union ⌫  and  its  Member 
States; 

protecting  the  Community  ⌦ Union ⌫  from  unfair  and  illegal  trade  while 
supporting legitimate business activity; 

ensuring  the  security  and  safety  of  the  Community ⌦ Union ⌫  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. 

(cid:208) 450/2008 

EN 

29 

   EN 

 
 
 
 
Article 43 
Customs territory 

1. 

The customs territory of the ⌦ Union ⌫ Community shall comprise the following 
territories, including their territorial waters, internal waters and airspace: 

(cid:208) 450/2008 (adapted) 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

(cid:208) 450/2008 

the territory of the Kingdom of Belgium, 

the territory of the Republic of Bulgaria, 

the territory of the Czech Republic, 

the territory of the Kingdom of Denmark, except the Faeroe Islands and Greenland, 

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

the territory of the Republic of Estonia, 

the territory of Ireland, 

the territory of the Hellenic Republic, 

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

(cid:208) 450/2008 (adapted) 
(cid:214) new 

the  territory  of  the  French  Republic,  except  New  Caledonia,  Mayotte,  Saint-Pierre 
and Miquelon, Wallis and Futuna Islands, French Polynesia and the French Southern 
and  Antarctic  Territories ⌦ the  French  overseas  countries  and  territories  to  which 
the provisions of Part Four of the Treaty on the Functioning of the European Union 
apply⌫, 

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, 

(cid:208) 450/2008 (adapted) 

EN 

30 

   EN 

 
 
 
 
 
– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

the territory of the Republic of Cyprus, in accordance with the provisions of the 2003 
Act of Accession, 

the territory of the Republic of Latvia, 

the territory of the Republic of Lithuania, 

the territory of the Grand Duchy of Luxembourg, 

the territory of the Republic of Hungary, 

the territory of Malta, 

the territory of the Kingdom of the Netherlands in Europe, 

the territory of the Republic of Austria, 

the territory of the Republic of Poland, 

the territory of the Portuguese Republic, 

the territory of Romania, 

the territory of the Republic of Slovenia, 

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 
customs territory of the ⌦ Union ⌫ Community: 

(cid:208) 450/2008 (adapted) 

(a) 

FRANCE 

(cid:208) 450/2008 

The  territory  of  Monaco  as  defined  in  the  Customs  Convention  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); 

EN 

31 

   EN 

 
 
 
(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 54 
Definitions 

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

1. 

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

2. 

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

(a) 

the  Code and  the provisions adopted at Community ⌦ Union ⌫ level and, where 
appropriate, at national level, to implement it; 

(cid:208) 450/2008 (adapted) 

(b) 

the Common Customs Tariff; 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

(c) 

(d) 

3. 

4. 

the legislation setting up a Community ⌦ Union ⌫ system of reliefs from customs 
⌦ duty ⌫ duties; 

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

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

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

EN 

32 

   EN 

 
 
 
 
5. 

6. 

7. 

(a) 

(b) 

(c) 

8. 

9. 

(cid:208) 450/2008 

"‘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; 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

"‘risk"’ means the likelihood (cid:214) and the impact  of an event that may occur , with 
regard  to  the  entry,  exit,  transit,  ⌦ movement ⌫  transfer  or  end-use  of  goods 
moved between the customs territory of the Community ⌦ Union ⌫ and countries 
or  territories  outside  that  territory  and  to  the  presence  of  goods  which  do  not  have 
Community  ⌦ the  customs ⌫  status  ⌦ of  Union  goods ⌫  ,  which  would  have 
any of the following results: 

(cid:208) 450/2008 (adapted) 

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

it would compromise the financial interests of the Community ⌦ Union ⌫ and its 
Member States; 

it would pose a threat to the security and safety of the Community ⌦ Union ⌫ 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; 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

"‘⌦ entry ⌫ 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 authorities, in the prescribed form and manner, that goods are to 
be brought into or out of the customs territory of the ⌦ Union ⌫ Community; 

EN 

33 

   EN 

 
 
 
 
 
 
10.  ⌦ "exit summary declaration" means the act whereby a person informs the customs 
authorities,  in  the  prescribed  form  and  manner,  that  goods  are  to  be  brought  out  of 
the customs territory of the Union; ⌫ 

11. 

"declaration for temporary storage" means the act whereby a person indicates, in the 
prescribed  form  and  manner,  that  goods  are  placed  or  intended  to  be  placed  under 
that procedure; 

(cid:216) new 

1012. 

"‘customs declaration"’ means the act whereby a person indicates, 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; 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

1113. 

the  person 

lodging  ⌦ a  customs  declaration, ⌫  (cid:214) a 
"‘declarant"’  means 
declaration for temporary storage,  a ⌦ an entry ⌫ summary declaration ⌦ , an 
exit summary declaration, ⌫ or a re-export notification or (cid:214) a re-export advice  
making a customs declaration in his own name or the person in whose name such a 
declaration is made; 

1214. 

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

(a) 

(b) 

(c) 

release for free circulation; 

special procedures; 

export; 

(cid:208) 450/2008 

1315. 

‘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; 

1416. 

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

EN 

34 

   EN 

 
 
 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

1517. 

"‘import  ⌦ duty ⌫  duties"’  means  customs  duties  ⌦ duty ⌫  payable  on  the 
importation of goods; 

1618. 

"‘export  ⌦ duty ⌫  duties"’  means  customs  duties  ⌦ duty ⌫  payable  on  the 
exportation of goods; 

1719. 

"‘customs  status"’  means  the  status  of  goods  as  Community  ⌦ Union ⌫  or  non-
Community ⌦ non-Union ⌫ goods; 

1820. 

‘Community  ⌦ "Union ⌫  goods"’  means  goods  which  fall  into  any  of  the 
following categories: 

(a) 

(b) 

(c) 

1921. 

2220. 

goods wholly obtained in the customs territory of the Community ⌦ Union ⌫ and 
not  incorporating  goods  imported  from  countries  or  territories  outside  the  customs 
territory  of  the  ⌦ Union ⌫  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);  

goods  brought  into  the  customs  territory  of  the  Community  ⌦ Union ⌫  from 
countries or territories outside that territory and released for free circulation; 

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

‘"non-Community ⌦ non-Union ⌫ goods’" means goods other than those referred 
to  in  point  (20)(18)  or  which  have  lost  their  customs  status  as  ⌦ Union ⌫ 
Community goods; 

"‘risk  management"’  means  the  systematic  identification  of  risk  (cid:214) ,  including 
through  random  checks,   and  the  implementation  of  all  measures  necessary  for 
limiting  exposure  to  risk.  This  includes  activities  such  as  collecting  data  and 
information, analysing and assessing risk, prescribing and taking action and regular 
monitoring  and  review  of  that  process  and  its  outcomes,  based  on  international, 
Community and national sources and strategies; 

2321. 

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

(cid:208) 450/2008 

EN 

35 

   EN 

 
 
 
2422. 

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

(cid:208) 450/2008 (adapted) 
(cid:214) new 

2523. 

"‘repayment"’ means the refunding of any (cid:214) an amount of  import or export duty 
that has been paid; 

2624. 

"‘remission"’ means the waiving of the obligation to pay (cid:214) an amount of  import 
or export duties ⌦ duty ⌫ which ⌦ has ⌫ have not been paid; 

2725. 

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

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

2826. 

"‘person  established  in  the  customs  territory  of  the  ⌦ Union ⌫  Community"’ 
means: 

(a) 

(b) 

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

in  the  case  of  a  legal  person  or  an  association  of  persons,  any  person  who  has  his 
registered  office,  central headquarters or a permanent business  establishment in the 
customs territory of the ⌦ Union ⌫ Community; 

(cid:208) 450/2008 

2927. 

"‘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; 

3028. 

"‘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; 

2931. 

"‘holder of the procedure"’ means:  

(cid:208) 450/2008 (adapted) 

EN 

36 

   EN 

 
 
 
 
 
 
(a) 

the  person  who  makes  ⌦ lodges ⌫  the  customs  declaration,  or  on  whose  behalf 
⌦ that ⌫ the customs declaration is made ⌦ lodged ⌫ ;,  

(cid:216) new 

(b) 

(c) 

the person who presents the goods which are deemed to have been placed under the 
temporary storage procedure until the declaration for temporary storage is lodged, or 
the person on whose behalf the goods are presented; 

the  person  who  lodges  the  declaration  for  the  temporary  storage  procedure  or  on 
whose behalf that declaration is lodged; 

(cid:208) 450/2008 (adapted) 

(d)  or  the  person  to  whom  the  rights  and  obligations  of  that  person  in  respect  of  a  customs 

procedure have been transferred; 

3230. 

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

3331. 

"‘processing operations"’ means any of the following: 

(cid:208) 450/2008 

(a) the working of goods, including erecting or assembling them or fitting them 
to other goods; 

(b) the processing of goods; 

(c) the destruction of goods; 

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

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

3432. 

"‘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.; 

EN 

37 

   EN 

 
 
 
 
 
 
 
 
 
33. 

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

(cid:208) 450/2008 

(cid:208) 450/2008 

CHAPTER 2 
Rights and obligations of persons with regard to customs 
legislation 

SECTION 1 
PROVISION OF INFORMATION 

Article 65 
Exchange and storage of data 

1. 

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

(cid:208) 450/2008 

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

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

2. 

Means  of  exchange  and  storage  of  data,  other  than  the  electronic  data-processing 
techniques referred to in paragraph 1, may be used as follows:  

(cid:216) new 

EN 

38 

   EN 

 
 
 
 
 
(a) 

on a permanent basis where duly justified by the type of traffic, where required by 
international agreements, or where the use of electronic data-processing techniques is 
not appropriate for the procedure concerned;  

(ab) 

the possibility (cid:214) on a temporary basis, in case  of temporary failure of the customs 
authorities’ ⌦ or economic operators' ⌫ computerised systems; (b)  the  possibility 
of temporary failure of the economic operator’s computerised systems; 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

(cid:208) 450/2008 

(c) 

(d) 

international  conventions  and  agreements  which  provide  for  the  use  of  paper 
documents; 

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

(e) 

practical requirements for declarations to be made orally or by any other act. 

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

(cid:208) 450/2008 (adapted) 
(cid:214) new 

(ac) 

the  messages  to  be  exchanged  between  customs  offices,  as  required  (cid:214) on  a 
transitional  basis,  where  the  electronic  systems  which  are  necessary   for  the 
application of the (cid:214) provisions of the Code are not yet operational, for transitional 
periods ending on 31 December 2020 at the latest.  customs legislation; 

3. 

The Commission may adopt decisions allowing one or several Member States to use, 
by way of derogation from paragraph 1, means of exchange and storage of data other 
than electronic data-processing techniques.  

(cid:216) new 

Article 7 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243: 

EN 

39 

   EN 

 
 
 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

(ba)  ⌦ laying down ⌫ a common data set and format of ⌦ for ⌫ the messages to be 
exchanged  under  the  customs  legislation.The  data  referred  to  in  (cid:214) Article  6(1), 
including their format and code;  point (b) of the first subparagraph shall contain 
the  particulars  necessary  for  risk  analysis  and  the  proper  application  of  customs 
controls, using, where appropriate, international standards and commercial practices. 

(b) 

specifying  the  rules  on  the  exchange  and  storage  of  data  to  be  made  by  the  means 
referred to in Article 6(2). 

(cid:216) new 

Article 8 
Conferral of implementing powers 

The  Commission  shall  adopt  the  decisions  on  derogations,  referred  to  in  Article  6(3),  by 
means  of  implementing  acts.  Those  implementing  acts  shall  be  adopted  in  accordance  with 
the examination procedure referred to in Article 244(4). 

Article 9 
Registration 

1. 

2. 

Economic  operators  established  in  the  customs  territory  of  the  Union  shall  be 
registered by the customs authorities. 

The  obligation  referred  to  in  paragraph  1  may  be  extended,  in  certain  cases,  to 
economic operators which are not established in the customs territory of the Union or 
to other persons. 

Article 10 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying the cases referred to in Article 9(2), determining the Member State competent for 
the registration and specifying the rules on the procedure for registration and invalidation of 
registration. 

EN 

40 

   EN 

 
 
 
(cid:208) 450/2008 (adapted) 

Article116  
⌦ Communication of information and data ⌫ Data protection 

1. 

All information acquired by the customs authorities in the course of performing their 
⌦ duty ⌫  duties  which  is  by  its  nature  confidential  or  which  is  provided  on  a 
confidential basis shall be covered by the obligation of professional secrecy. Except 
as  provided  for  under  Article  40(2)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. 

(cid:208) 450/2008 (adapted) 

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  ⌦ information ⌫  data  to  the  customs  authorities 
and  other  competent  authorities  of  countries  or  territories  outside  the  customs 
territory of the ⌦ Union ⌫ Community shall be permitted only in the framework 
of an international agreement ensuring an adequate level of data protection. 

3. 

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

(cid:208) 450/2008 (adapted) 

(cid:208) 450/2008 

Article 127 
Exchange of additional information between customs authorities and economic operators 

1. 

2. 

Customs  authorities  and  economic  operators  may  exchange  any  information  not 
specifically  required  under  the  customs  legislation,  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. 

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

EN 

41 

   EN 

 
 
 
 
 
1. 

2. 

1. 

2. 

Article 138 
Provision of information by the customs authorities 

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

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

Article 149 
Provision of information to the customs authorities 

Any  person  directly  or  indirectly  involved  in  the  accomplishment  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 
documents and information, in an appropriate form, and all the assistance necessary 
for the completion of those formalities or controls. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

The lodging of a ⌦ customs declaration, ⌫ (cid:214) declaration for temporary storage,  
⌦ entry ⌫  summary  declaration  or  customs  declaration,  ⌦ exit  summary 
declaration, ⌫  or  (cid:214) re-export   notification  (cid:214) or  re-export  advice,  or  any  other 
notification  by  a  person  to  the  customs  authorities   ,  or  the  submission  of  an 
application  for  an  authorisation  or  any  other  decision,  shall  render  the  person 
concerned responsible for the following: 

(a) 

the  accuracy  and  completeness  of  the  information  given  in  the  declaration, 
notification (cid:214) , advice  or application; 

(cid:208) 450/2008 
(cid:214) new 

(b) 

the  authenticity  of  any  documents  lodged  or  made  available;(cid:214) supporting  the 
declaration, notification, advice or application;  

(cid:208) 450/2008 (adapted) 
(cid:214) new 

EN 

42 

   EN 

 
 
 
 
(cid:208) 450/2008 

(c) 

where applicable, compliance with all of the obligations relating to the placing of the 
goods in question under the customs procedure concerned, or to the conduct of the 
authorised operations. 

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

Where the declaration, or notification (cid:214) or advice  is lodged, the application is submitted or 
information  is  provided  by  a  customs  representative  of  the  person  concerned,  the  customs 
representative shall also be bound by the obligations set out in the first subparagraph. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 1510 
Electronic systems 

1. 

Member  States  ⌦ and  the  Commission ⌫  shall  cooperate  with  the  Commission 
with  a  view  to  developing,  maintaining  and  employing  electronic  systems  for  the 
exchange  of  information  (cid:214) the  data  referred  to  in  Article  6(1)   between  customs 
⌦ authorities ⌫  offices  and  (cid:214) with  the  Commission,   for  the  common 
registration  (cid:214) ,  storage,  processing   and  ⌦ for ⌫  maintenance  of  ⌦ such 
data. ⌫ records relating, in particular, to the following: 

(a)  economic  operators  directly  or  indirectly  involved  in  the  accomplishment  of 

customs formalities; 

2. 

The  Commission  may  authorise  the  Member  States,  on  their  request,  to  test  for  a 
limited  period  of  time  simplifications  in  the  application  of  the  customs  legislation 
using electronic data-processing techniques. 

(cid:216) new 

(b)  applications  and  authorisations  concerning  a  customs  procedure  or  the  status  of 

authorised economic operator; 

(cid:208) 450/2008 (adapted) 

EN 

43 

   EN 

 
 
 
 
 
 
 
 
(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; 

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

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

(i) economic operators, 

(ii) other competent authorities, 

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

(cid:216) new 

Article 16 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243 
laying down the rules for developing, maintaining and employing the electronic systems for 
the exchange of the data referred to in Article 15(1).  

Article 17 
Conferral of implementing powers 

1. 

2. 

The  Commission  shall,  within  6  months  of  the  entry  into  force  of  this  Regulation, 
adopt by means of implementing acts a work programme relating to the development 
and  deployment  of  the  electronic  systems  referred  to  in  Article  15(1).  Those 
implementing  acts  shall  be  adopted  in  accordance  with  the  examination  procedure 
referred to in Article 244(4). 

The Commission shall adopt the decisions referred to in Article 15(2), by means of 
implementing acts. Those implementing acts shall be adopted in accordance with the 
advisory procedure referred to in Article 244(2). 

EN 

44 

   EN 

 
 
 
 
 
 
 
 
 
(cid:208) 450/2008 

SECTION 2 
CUSTOMS REPRESENTATION 

Article 1811 
Customs representative 

1. 

Any person may appoint a customs representative. 

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

2. 

A  customs  representative  shall  be  established  within  the  customs  territory  of  the 
⌦ Union ⌫ Community. 

(cid:208) 450/2008 (adapted) 

That obligation may be waived in certain cases.  

(cid:216) new 

(cid:208) 450/2008 (adapted) 

3.2. 

Member  States  may  ⌦ establish ⌫  define,  in  accordance  with  ⌦ Union ⌫ 
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 22(a), 14(a) to (d) 
shall be entitled to provide such services in a Member State other than the one where 
he is established. 

(cid:208) 450/2008 

3.  The  measures  designed  to  amend  non-essential  elements  of  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; 

EN 

45 

   EN 

 
 
 
 
 
 
 
(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). 

(cid:208) 450/2008 

Article 1912 
Empowerment 

1. 

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

A person who fails to state that he is acting as a customs representative or who states that he 
is acting as a customs representative 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  ⌦ provide ⌫  produce  evidence  of  his  empowerment  by  the 
person represented. 

(cid:208) 450/2008 (adapted) 

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). 

(cid:208) 450/2008 

In certain cases the customs authorities shall not require such evidence to be provided.  

(cid:216) new 

EN 

46 

   EN 

 
 
 
 
 
 
 
(cid:216) new 

Article 20 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

the cases where the obligation referred to in the first subparagraph of Article 18(2) is 
waived; 

the rules on the conferral and proving of the entitlement referred to in Article 18(3); 

the cases where the evidence referred to in the first subparagraph of Article 19(2) is 
not required by the customs authorities. 

(cid:208) 450/2008 

SECTION 3 
AUTHORISED ECONOMIC OPERATOR 

Article 2113 
Application and authorisation 

1. 

An  economic  operator  who  is  established  in  the  customs  territory  of  the 
⌦ Union ⌫  Community  and  who  meets  the  ⌦ criteria ⌫  conditions  set  out  in 
Articles 14 22 and 15 may request ⌦ apply for ⌫ the status of authorised economic 
operator. 

(cid:208) 450/2008 (adapted) 

The obligation to be established in the customs territory of the Union may be waived 
in certain cases. 

(cid:216) new 

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

(cid:208) 450/2008 

EN 

47 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

2. 

(a) 

The status of authorised economic operator shall consist in two ⌦ the following ⌫ 
types of authorisations: 

that of a ‘customs simplification’ ⌦ an ⌫ authorised economic operator and that of 
a "security and safety" authorised economic operator. ⌦ for customs simplifications 
that ⌫The  first  type  of  authorisation  shall  enable  ⌦ the  holder  thereof ⌫ 
economic  operators  to  benefit  from  certain  simplifications  in  accordance  with  the 
customs legislation;. Under the second type of authorisation the holder thereof  

(b)  ⌦ that of an authorised economic operator for security and safety that ⌫ shall be 
entitled  ⌦ entitle  the  holder  thereof ⌫  to  facilitations  relating  to  security  and 
safety. 

3. 

Both  types  of  authorisations  ⌦ referred  to  in  paragraph  2 ⌫  may  be  held  at  the 
same time. 

(cid:208) 450/2008 

4.3. 

5.4. 

5. 

6. 

The status of authorised economic operator shall, subject to Articles 2214 and 2315, 
be recognised by the customs authorities in all Member States, without prejudice to 
customs controls. 

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. 

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

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

Article 2214 
Granting of status 

The  criteria  for  the  granting  of  the  status  of  authorised  economic  operator  shall  be  the 
following: 

(a) 

(b) 

a record of compliance with customs and tax requirements; 

a  satisfactory  system  of  managing  commercial  and,  where  appropriate,  transport 
records, which allows appropriate customs controls; 

(c) 

proven solvency; 

EN 

48 

   EN 

 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

(d) 

(e) 

pursuant to Article 13(2), in cases where an authorised economic operator wishes to 
take  advantage  of  ⌦ with  regard  to ⌫  the  simplifications  provided  for  in 
accordance  with  the  customs  legislation  (cid:214) authorisation  referred  to  in  Article 
21(2)(a) , practical standards of competence or professional qualifications directly 
related to the activity carried out; 

pursuant to Article 13(2), in cases where an authorised economic operator wishes to 
take  advantage  of  facilitations  with  regard  to  customs  controls  relating  to  security 
and safety (cid:214) the authorisation referred to in Article 21(2)(b)  , appropriate security 
and safety standards. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 2315 
Implementing measures 
 ⌦ Delegation of power ⌫  

The measures designed to amend non-essential elements of this Regulation, by supplementing 
it, laying down rules in respect of the following: (cid:214) The Commission shall be empowered to 
adopt delegated acts in accordance with Article 243, specifying:  

(a) 

(b) 

the  ⌦ rules  for ⌫  granting  of  the  status  of  authorised  economic  operator 
⌦ referred to in Article 21 ⌫ ; 

the  cases  in  which  review  of  ⌦ where ⌫  the  status  of  (cid:214) obligation  for  an  
authorised economic operator is to be carried out; 

(cid:208) 450/2008 

(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 controls relating to security and safety; 

(f) consultation with and provision of information to other customs authorities; 

(g)  the  conditions  under  which  the  status  of  authorised  economic  operator  may  be 

suspended or revoked; 

EN 

49 

   EN 

 
 
 
 
 
 
 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

(h)  the  conditions  under  which  the  requirement  of  being  established  in  the  customs 
territory of the Community ⌦ Union ⌫ may be ⌦ is ⌫ waived for specific categories of 
authorised economic operators, taking into account, in particular, international agreements, 

shall  be  adopted  in  accordance  with  the  regulatory  procedure  with  scrutiny  (cid:214) second 
subparagraph of Article 21(1) ; 

⌦ (c) 

the facilitations ⌫ referred to in Article 21(2)(b).184(4). 

2. Those measures shall take account of the following: 

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

(cid:208) 450/2008 

(b) professional involvement in activities covered by customs legislation; 

(c) practical standards of competence or professional qualifications directly related to 

the activity carried out; 

(d)  the  economic  operator  as  the  holder  of  any  internationally  recognised  certificate 

issued on the basis of relevant international conventions. 

SECTION 4 
DECISIONS RELATING TO THE APPLICATION OF CUSTOMS LEGISLATION 

Article 2416 
General provisions 

(cid:208) 450/2008 (adapted) 

1. 

Where  a  person  requests  that  the  customs  authorities  take  ⌦ applies  for ⌫  a 
decision relating to the application of customs legislation, that person shall supply all 
the information required by those ⌦ the competent customs ⌫ authorities in order 
for them to be able to take that decision. 

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

EN 

50 

   EN 

 
 
 
 
 
 
 
 
 
In  certain  cases  the  competent  customs  authority  shall  be  that  of  the  place  where  the 
applicant’s main accounts for customs purposes are held or accessible, and where at least part 
of the activities to be covered by the authorisation are to be carried out. 

(cid:216) new 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

2. 

Except where otherwise providedfor in the customs legislation, a decision as referred 
to in paragraph 1 shall be taken, and the applicant notified, without delay, and at the 
latest  within  four  months  (cid:214) 120  days   of  the  date  on  which  all  the  information 
required by the customs authorities in order for them to be able to take that decision 
is received by those authorities. 

(cid:208) 450/2008 (adapted) 

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

3. 

4. 

Except  where  otherwise  specified  in  the  decision  or  in  the  customs  legislation,  the 
decision shall take effect from the date on which the applicant receives ⌦ it ⌫ the 
decision, or is deemed to have received it. Except in the cases provided for in Article 
38(2)24(2),  decisions  adopted  shall  be  enforceable  by  the  customs  authorities  from 
that date. 

Before taking a decision which would adversely affect the ⌦ applicant ⌫ person or 
persons  to  whom  it  is  addressed,  the  customs  authorities  shall  communicate  the 
grounds on which they intend to base their decision to the ⌦ applicant ⌫ person or 
persons  concerned,  who  shall  be  given  the  opportunity  to  express  ⌦ his ⌫  their 
point  of  view  within  a  period  prescribed  period  prescribed  from  the  date  on  which 
⌦ he  receives  that ⌫  the  communication  was  made  ⌦ or  is  deemed  to  have 
received  it ⌫.  Following  the  expiry  of  that  period,  the  ⌦ applicant ⌫  person 
concerned shall be notified, in the appropriate form, of the decision.  

In certain cases the first subparagraph shall not apply. 

(cid:216) new 

EN 

51 

   EN 

 
 
 
 
 
⌦ 5.  A decision ⌫ which ⌦ adversely affects the applicant ⌫ shall set out the grounds 
on  which  it  is  based.  The  decision  ⌦ and ⌫  shall  refer  to  the  right  of  appeal 
provided for in Article 3723. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

(cid:208) 450/2008 

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

(a)  the  cases  in  which  and  conditions  under  which  the  first  subparagraph  of 

paragraph 4 shall not apply; 

(b) the period referred to in the first subparagraph of paragraph 4, 

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

(cid:208) 450/2008 (adapted) 

6. 

7. 

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  tookissued  a  decision  may  at  any  time  annul, 
amend or revoke it where it does not conform with the customs legislation. 

Except  when  a  customs  authority  acts  as  a  judicial  authority,  the  provisions  of 
paragraphs 3, 4, 5 and 6 of this Article and of Articles 17, 18 27, 28 and 19 29 shall 
also apply to decisions taken by the customs  authorities without prior  request from 
⌦ application by ⌫ the person concerned and, in particular, to the notification of a 
customs debt as provided for in Article 67(3). 

Where  the  decision  is  a  notification  of  a  customs  debt  as  referred  to  in  Article  90(3),  the 
customs authorities shall communicate the grounds on which they intend to base that decision 
to the person concerned within a specific time-limit. 

(cid:216) new 

8. 

(a) 

EN 

In certain cases the customs authorities shall carry out the following: 

monitor compliance with a decision; 

(cid:216) new 

52 

   EN 

 
 
 
 
 
 
 
 
(b) 

(c) 

9. 

re-assess a decision; 

suspend a decision which is not to be annulled, revoked or amended.  

The Commission may adopt decisions, other than those referred to in Article 32(8), 
requesting  Member  States  to  take,  suspend,  annul,  amend  or  revoke  a  decision 
referred to in Article 24, to ensure the uniform application of the customs legislation. 

Article 25 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

the rules on the procedure for taking the decisions referred to in Article 24; 

the cases where the applicant is given no opportunity to express his point of view in 
accordance with the first subparagraph of Article 24(4); 

the  rules  for  monitoring,  re-assessing  and  suspending  decisions  in  accordance  with 
Article 24(8). 

Article 26 
Conferral of implementing powers 

The  Commission  shall  adopt  the  decisions  referred  to  in  Article  24(9)  by  means  of 
implementing acts. Those implementing acts shall be adopted in accordance with the advisory 
procedure referred to in Article 244(2). 

On  imperative  grounds  of  urgency  relating  to  such  decisions,  duly  justified  by  the  need  to 
rapidly  ensure  the  correct  and  uniform  application  of  the  customs  legislation  to  which  they 
relate, the Commission shall adopt immediately applicable implementing acts in accordance 
with the procedure referred to in Article 244(3).  

Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 

(cid:208) 450/2008 (adapted) 

Article 17 27 

Community-wide ⌦ Union-wide ⌫ validity of decisions 

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

EN 

53 

   EN 

 
 
(cid:208) 450/2008  

Article 2818 
Annulment of favourable decisions 

1. 

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

(a) 

the  decision  was  ⌦ taken ⌫  issued  on  the  basis  of  incorrect  or  incomplete 
information; 

(cid:208) 450/2008 (adapted) 

(b) 

(c) 

2. 

3. 

4. 

(cid:208) 450/2008  

the  applicant  knew  or  ought  reasonably  to  have  known  that  the  information  was 
incorrect or incomplete; 

if  the  information  had  been  correct  and  complete,  the  decision  would  have  been 
different. 

The person to whom the decision was addressed shall be notified of its annulment. 

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

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 decisions addressed to several persons. 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

Article 2919 
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  2818,  one  or  more  of  the  conditions  laid  down  for  its  issue 
⌦ taking that decision ⌫ were not or are no longer fulfilled. 

EN 

54 

   EN 

 
 
 
 
 
 
2. 

3. 

4. 

Except  where  otherwise  ⌦ provided ⌫  specified  in  the  customs  legislation,  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. 

(cid:208) 450/2008 

The person to whom the decision was addressed shall be notified of its revocation or 
amendment. 

Article 24(3)16(3) shall apply to the revocation or amendment of the decision. 

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

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

(cid:208) 450/2008 

(cid:216) new 

Article 30 
Goods placed under a customs procedure 

Except where the person concerned requests it, the revocation, amendment or suspension of a 
favourable  decision  shall  not  affect  goods  which,  at  the  moment  where  the  revocation, 
amendment or suspension takes effect, have already been placed and still are under a customs 
procedure by virtue of the revoked, amended or suspended decision. 

Article 31 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

the decisions which are not valid throughout the customs territory of the Union; 

the rules on the procedure for annulling, revoking or amending favourable decisions. 

EN 

55 

   EN 

 
 
 
 
(cid:208) 450/2008 (adapted) 

Article 32 20 
Decisions relating to binding information 

1. 

The customs authorities shall, on formal request, issue ⌦ upon application, take ⌫ 
decisions  relating  to  binding  tariff  information,  hereinafter  referred  to  as  ("BTI 
decisions)",  or  decisions  relating  to  binding  origin  information,  hereinafter  referred 
to as ("BOI decisions)". 

Such  ⌦ an  application ⌫  a  request  ⌦ shall  not  be  accepted ⌫  be  refused  in  any  of  the 
following circumstances: 

(cid:208) 450/2008 

(a) 

(b) 

2. 

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; 

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 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. 

3. 

BTI  or  BOI  decisions  shall  be  valid  for  a  period  of  three  years  from  the  date  on 
which the decision takes effect. 

A BTI or BOI decision shall cease to be valid in certain cases before the end of that period.  

In such cases the BTI or BOI decision may still be used in respect of binding contracts based 
upon the decision and concluded before it ceases to be valid. 

(cid:216) new 

EN 

56 

   EN 

 
 
 
 
4. 

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

(cid:208) 450/2008 (adapted) 

(a) 

(b) 

5. 

6. 

(cid:208) 450/2008 

in the case of a BTI decision, the goods declared correspond in every respect to those 
described in the decision; 

in  the  case  of  a  BOI  decision,  the  goods  in  question  and  the  circumstances 
determining the acquisition of origin correspond in every respect to the goods and the 
circumstances described in the decision. 

(cid:208) 450/2008 (adapted) 

By way of derogation from Article 24(6)16(6) and Article 2818, BTI or ⌦ and ⌫ 
BOI  decisions  shall  be  annulled  where  they  are  based  on  inaccurate  or  incomplete 
information from the applicants. 

BTI  or  ⌦ and ⌫  BOI  decisions  shall  be  revoked  in  accordance  with  Article 
24(6)16(6) and Article 2919. 

They may not be amended. 

(cid:208) 450/2008 

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. 

7. 

The Commission may notify the Member States of the following: 

(cid:216) new 

(cid:208) 450/2008 

8. 

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

(a) the conditions under which, and the moment when, the BTI or BOI decision ceases 

to be valid; 

EN 

57 

   EN 

 
 
 
 
 
 
 
 
(b) 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; 

(c)  the  conditions  under  which  the  Commission  may  issue  decisions  requesting 
Member  States  to  revoke  or  amend  a  decision  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. 

(a) 

(b) 

8. 

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). 

(cid:216) new 

that  the  taking  of  BTI  and  BOI  decisions,  for  goods  whose  uniform  tariff 
classification or determination of origin is not ensured, is suspended; 

that the suspension referred to under point (a) is withdrawn. 

The  Commission  may  adopt  decisions  requesting  Member  States  to  revoke  BTI  or 
BOI decisions, to ensure a uniform tariff classification or determination of the origin 
of goods. 

In  certain  cases  the  customs  authorities  shall,  upon  application,  take  decisions 
relating  to  binding  information  in  areas  of  customs  legislation  other  than  those 
referred to in paragraph 1. 

Article 33 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

(d) 

the cases in which a BTI or BOI decision ceases to be valid in accordance with the 
second subparagraph of Article 32(3); 

the  rules  for  using  a  BTI  or  BOI  decision  after  it  ceases  to  be  valid  in  accordance 
with the second subparagraph of Article 32(3); 

the rules for the Commission to notify the Member States in accordance with Article 
32(7)(a) and (b); 

the cases where decisions relating to binding information are taken in other areas of 
customs legislation in accordance with Article 32(9). 

EN 

58 

   EN 

 
 
 
 
Article 34 
Conferral of implementing powers 

The  Commission  shall  adopt  the  decisions  referred  to  in  Article  32(8),  by  means  of 
implementing acts. Those implementing acts shall be adopted in accordance with the advisory 
procedure referred to in Article 244(2).  

On  imperative  grounds  of  urgency  relating  to  such  decisions,  duly  justified  by  the  need  to 
rapidly  ensure  the  uniform  application  of  the  customs  legislation  to  which  they  relate  the 
Commission  shall  adopt  immediately  applicable  implementing  acts  in  accordance  with  the 
procedure referred to in Article 244(3).  

Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 

(cid:208) 450/2008 (adapted) 

SECTION 5 
PENALTIES 

Article 3521 
Application of penalties 

1. 

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

2. 

(a) 

(b) 

3. 

(cid:208) 450/2008 

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

a  pecuniary  charge  by  the  customs  authorities,  including,  where  appropriate,  a 
settlement applied in place of and in lieu of a criminal penalty; 

the  revocation,  suspension  or  amendment  of  any  authorisation  held  by  the  person 
concerned. 

(cid:208) 450/2008  
(cid:214) new 

Member States shall notify the Commission, within six months (cid:214) 180 days  from 
the  date  of  application  of  this  Article,  as  determined  in  accordance  with  Article 
247(2)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. 

EN 

59 

   EN 

 
 
 
 
(cid:208) 450/2008 

SECTION 6 
APPEALS 

Article 3622 
Decisions taken by a judicial authority 

Articles  3723  and  3824  shall  not  apply  to  appeals  lodged  with  a  view  to  the  annulment, 
revocation or amendment of a decision relating to the application of customs legislation taken 
by a judicial authority, or by customs authorities acting as judicial authorities. 

Article 3723 
Right of appeal 

1. 

Any person shall have the right to appeal against any decision 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 decision and has not obtained a 
decision  on  that  request  ⌦ application ⌫  within  the  time-limits  referred  to  in  Article 
24(2)16(2) shall also be entitled to exercise the right of appeal. 

(cid:208) 450/2008 (adapted) 

2. 

(a) 

(b) 

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

(cid:208) 450/2008 

initially,  before  the  customs  authorities  or  a  judicial  authority  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. 

3. 

The appeal must ⌦ shall ⌫ be lodged in the Member State where the decision has 
been taken or applied for. 

(cid:208) 450/2008 (adapted) 

EN 

60 

   EN 

 
 
 
 
 
4. 

1. 

2. 

3. 

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

(cid:208) 450/2008 

Article 3824 
Suspension of implementation 

The submission of an appeal shall not cause implementation of the disputed decision 
to be suspended. 

The customs authorities shall, however, suspend implementation 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. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

In the cases referred to in paragraph 2, where the disputed decision has the effect of 
causing  import  duties  or  export  duties  ⌦ duty ⌫  to  be  payable,  suspension  of 
⌦ implementation 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  procedure  referred  to  in 
Article 184(2),  adopt  measures  for  the  implementation  of  the  first  subparagraph  of  this 
paragraph. 

(cid:208) 450/2008 

SECTION 7 
CONTROL OF GOODS 

Article 3925 
Customs controls 

1. 

The customs authorities may carry out all the customs controls they deem necessary. 

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

EN 

61 

   EN 

 
 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

2. 

Customs  controls,  other  than  random  checks,  shall  primarily  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  ⌦ Union ⌫  and,  where  available, 
international level. 

Member States, in cooperation with the Commission, shall develop, maintain and employ  

(cid:214) 3. 

Customs  controls  shall  be  performed  within   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 
(cid:214) and standards  , control measures and priority control areas. 

(cid:208) 450/2008 

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

3. 

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

(a) 

common risk management framework; 

(cid:216) new 

4. 

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

The risk management shall include activities such as collecting data and information, 
analysing  and  assessing  risk,  prescribing  and  taking  action  and  regular  monitoring 
and  review  of  that  process  and  its  outcomes,  based  on  international,  Union  and 
national sources and strategies. 

(b) common criteria and priority control areas; 

(cid:208) 450/2008  

EN 

62 

   EN 

 
 
 
 
 
5. 

Customs authorities shall exchange risk information  and  risk analysis results in the 
following circumstances: 

(cid:216) new 

(c) 
administrations. 

the  risk 

information  and  analysis 

to  be  exchanged  between  customs 

(cid:208) 450/2008 

(a) 

(b) 

6. 

(a) 

(b) 

(c) 

7. 

(cid:216) new 

the  risks  are  assessed  by  a  customs  authority  as  significant  and  requiring  customs 
control and the results of the control establish that the event, as referred to in Article 
5(7), has occurred; 

the control results do not establish that the event, as referred to in Article 5(7), has 
occurred, but the customs authority concerned considers the threat to present a high 
risk elsewhere in the Union. 

For the establishment of the common risk criteria and standards, the control measures 
and the priority control areas referred to in paragraph 3, account shall be taken of the 
following: 

proportionality to the risk; 

the urgency of the necessary application of the controls; 

probable  impact  on  trade  flow,  on  individual  Member  States  and  on  control 
resources. 

Priority  control  areas  shall  cover  particular  customs  procedures,  types  of  goods, 
traffic  routes,  modes  of  transport  or  economic  operators  which  are  subject  to 
increased levels of risk analysis and customs controls during a certain period, without 
prejudice to other controls normally carried out by the customs authorities. 

(cid:208) 450/2008 

Article 4026 
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 

EN 

63 

   EN 

 
 
 
 
 
 
controls  (one-stop-shop),  with  customs  authorities  having  the  coordinating  role  in 
achieving this. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

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, ⌦ movement ⌫ transfer, storage and end-
use  of  goods,  including  postal  traffic,  moved  between  the  customs  territory  of  the 
Community  ⌦ Union ⌫  and  other  ⌦ countries  or ⌫  territories  ⌦ outside  the 
customs  territory  of  the  Union, ⌫  the  presence  and  movement  within  the  customs 
territory  of  non- ⌦ Union ⌫  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 ⌦ the ⌫ customs legislation. 

Article 4127 
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 ⌦ a ⌫  customs  declaration,  (cid:214) declaration 
for  temporary  storage,  entry  summary  declaration,  exit  summary  declaration,  re-export 
notification or re-export advice,  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. 

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. 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

Article 4228 
Intra-Community ⌦ Intra-Union ⌫ flights and sea crossings 

1. 

Customs controls or formalities shall be carried out in respect of the cabin and hold 
baggage  of  persons  either  taking  an  intra-Community  ⌦ intra-Union ⌫  flight,  or 

EN 

64 

   EN 

 
 
 
 
making  an  intra-Community  ⌦ intra-Union ⌫  sea  crossing,  only  where  the 
customs legislation provides for such controls or formalities. 

2. 

(a) 

(b) 

3. 

Paragraph 1 shall apply without prejudice to either of the following: 

(cid:208) 450/2008 

security and safety checks; 

checks linked to prohibitions or restrictions. 

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: 

(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; 

(b) cabin and hold baggage: 

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

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

EN 

65 

   EN 

 
 
 
 
 
 
 
 
 
 
(cid:216) new 

Article 43 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying  the  place  where  formalities  and  controls  are  to  be  carried  out  on  cabin  and  hold 
baggage in accordance with Article 42. 

Article 44 
Conferral of implementing powers 

1. 

2. 

The  Commission  shall  adopt,  by  means  of  implementing  acts,  measures  to  ensure 
uniform  application  of  the  customs  controls,  including  the  exchange  of  risk 
information  and  analysis,  common  risk  criteria  and  standards,  the  control  measures 
and the priority control areas. 

The implementing acts referred to in paragraph 1 shall be adopted in accordance with 
the examination procedure referred to in Article 244(4).  

On  duly  justified  imperative  grounds  of  urgency  relating  to  measures,  duly  justified  by  the 
need to rapidly update the common risk management framework and adapt the exchange of 
risk  information  and  analysis,  common  risk  criteria  and  standards,  control  measures  and 
priority  control  areas  to  the  evolution  of  risks,  the  Commission  shall  adopt  immediately 
applicable implementing acts in accordance with the procedure referred to in Article 244(5).  

Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 

SECTION 8 
KEEPING OF DOCUMENTS AND OTHER INFORMATION; CHARGES AND COSTS 

(cid:208) 450/2008 

Article 4529 
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 14(1)9(1) for at least three calendar 
years, by any means accessible by and acceptable to the customs authorities. 

In the case of goods released for free circulation in 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. 

EN 

66 

   EN 

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

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

(cid:208) 450/2008 (adapted) 

2. 

Without  prejudice  to  Article 91(4)68(4),  where  a  customs  control  in  respect  of  a 
customs debt shows that the relevant entry in the accounts has to be corrected and the 
person concerned has been notified of this, the documents and 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  ⌦ shall ⌫  be  kept  for  the  period  provided  for  in  paragraph  1  of  this 
Article  or  until  the  appeals  procedure  or  court  proceedings  are  terminated,  whichever  is  the 
later. 

(cid:208) 450/2008 

Article 4630 
Charges and costs 

Customs authorities shall not impose charges for the performance of customs controls or any 
other  application  of  the  customs  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) 

(b) 

(c) 

(d) 

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

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  3220  or  the 
provision of information in accordance with Article 13(1)8(1); 

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

exceptional  control  measures,  where  these  are  necessary  due  to  the  nature  of  the 
goods or to potential risk. 

EN 

67 

   EN 

 
 
 
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). 

(cid:208) 450/2008 

CHAPTER 3 
CURRENCY CONVERSION AND TIME-LIMITS 

1. 

(a) 

(b) 

Article 4731 
Currency conversion 

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

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; 

because  the  value  of  the  euro  is  required  in  national  currencies  for  the  purposes  of 
determining  the  tariff  classification  of  goods  and  the  amount  of  import  and  export 
duty, including value thresholds in the Community ⌦ Common ⌫ Customs Tariff. 

(cid:208) 450/2008 (adapted) 

(cid:216) new 

2. 

The  value  of  the  euro,  where  required  in  national  currencies  for  the  purposes  of 
paragraph 1, shall be fixed once a month. 

The exchange rate to be used shall be the most recent rate set by the European Central Bank 
prior to the penultimate day of the month. 

This rate shall apply throughout the following month. 

However, where the rate applicable at the start of the month differs by more than 5 % from 
the rate set by the European Central Bank prior to the 15th of that same month, the latter rate 
shall apply from the 15th until the end of the month in question. 

EN 

68 

   EN 

 
 
 
 
(cid:208) 450/2008 

32. 

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. 

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

The value of the euro in national currencies to be applied shall be the most recent rate set by 
the European Central Bank before 15 December, with effect from 1 January of the following 
year. 

(cid:216) new 

(cid:208) 450/2008 (adapted) 

Article 4832 
 ⌦ Periods, dates and ⌫ Ttime-limits  

1. 

2. 

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

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-limits27  shall  apply,  except  where  otherwise  specifically 
provided for in Community customs legislation. 

27 

OJ L 124, 8.6.1971, p. 1. 

EN 

69 

   EN 

 
 
 
 
                                                 
TITLE II 
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES 
⌦ DUTY ⌫ AND OTHER MEASURES IN RESPECT OF TRADE IN 
GOODS ARE APPLIED 

CHAPTER 1 
Common Customs Tariff and tariff classification of goods 

Article 4933 
Common Customs Tariff 

1. 

Import  and  export  duties ⌦ duty ⌫  due  shall  be  based  on  the  Common  Customs 
Tariff. 

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

2. 

(a) 

(b) 

(c) 

(d) 

(e) 

The Common Customs Tariff shall comprise the following: 

(cid:208) 450/2008 (adapted) 

the Combined Nomenclature of goods as laid down in Council Regulation (EEC) No 
2658/87  of  23  July  1987  on  the  tariff  and  statistical  nomenclature  and  on  the 
Common Customs Tariff28; 

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 ⌦ Union ⌫ provisions governing specific fields with a 
view to the application of tariff measures relating to trade in goods; 

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

the  preferential  tariff  measures  contained  in  agreements  which  the  Community 
⌦ Union ⌫ has concluded with certain countries or territories outside the customs 
territory of the Community ⌦ Union ⌫ or groups of such countries or territories; 

preferential tariff measures adopted unilaterally by the Community ⌦ Union ⌫ in 
respect  of  certain  countries  or  territories  outside  the  customs  territory  of  the 
Community ⌦ Union ⌫ or groups of such countries or territories; 

28 

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). 

EN 

70 

   EN 

 
 
                                                 
(f) 

autonomous measures providing for a reduction in or exemption from customs duties 
⌦ duty ⌫ on certain goods; 

(g) 

favourable  tariff  treatment  specified  for  certain  goods,  by  reason  of  their  nature  or 
end-use, in the framework of measures referred to under points (c) to (f) or (h); 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

(h) 

3. 

other tariff measures provided for by agricultural or commercial or other Community 
⌦ Union ⌫ legislation. 

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  ⌦ upon  application  by ⌫  the  declarant,  instead  of  those 
provided  for  in  point (c)  of  that  paragraph.  Such  application  may  be  made 
retrospectively, provided that the time-limits and conditions laid down in the relevant 
measure or in the Code are complied with. 

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 
tariff quotas, cease as soon as the specified volume of imports or exports is reached. 

(cid:208) 450/2008 

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

(cid:208) 450/2008 (adapted) 

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. 

(cid:208) 450/2008 

EN 

71 

   EN 

 
 
 
 
 
 
5. 

The release for free circulation or the export of goods, to which the measures referred 
to in paragraphs 1 and 2 apply, may be made subject to surveillance. 

(cid:216) new 

(cid:208) 450/2008 

Article 5034 
Tariff classification of goods 

1. 

2. 

3. 

4. 

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. 

(cid:208) 450/2008 (adapted) 

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

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

(cid:208) 450/2008 

The Commission may adopt measures to determine the tariff classification of goods 
in application of the Combined Nomenclature. 

(cid:216) new 

Article 51 
Conferral of implementing powers 

The  Commission  shall  adopt  measures  on  the  uniform  management  of  the  tariff 
quotas and the tariff ceilings referred to in Article 49(4) and the management of the 
surveillance  of  the  release  for  free  circulation  or  export  of  goods,  referred  to  in 
Article  49(5)  by  means  of  implementing  acts.  Those  implementing  acts  shall  be 
adopted in accordance with the examination procedure referred to in Article 244(4). 

EN 

72 

   EN 

 
 
 
 
 
 
2. 

The Commission shall adopt the measures referred to in Article 50(4), by means of 
implementing acts. Those implementing acts shall be adopted in accordance with the 
examination procedure referred to in Article 244(4). 

On  imperative  grounds  of  urgency  relating  to  such  measures,  duly  justified  by  the  need  to 
rapidly  ensure  the  correct  and  uniform  application  of  the  combined  nomenclature,  the 
Commission  shall  adopt  immediately  applicable  implementing  acts  in  accordance  with  the 
procedure referred to in Article 244(5).  

Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 

(cid:208) 450/2008 (adapted) 

CHAPTER 2 
Origin of goods 

SECTION 1 
NON-PREFERENTIAL ORIGIN 

Article 5235 
Scope 

Articles  36,  3753  and  3854  ⌦ shall ⌫  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 measures referred to in Article 
49(2)33(2)(d) and (e); 

(b) 

measures,  other  than  tariff  measures,  established  by  Community  ⌦ Union ⌫ 
provisions governing specific fields relating to trade in goods; 

(c) 

other Community ⌦ Union ⌫ measures relating to the origin of goods. 

(cid:208) 450/2008 (adapted) 

EN 

73 

   EN 

 
 
 
(cid:208) 450/2008 

Article 5336 
Acquisition of origin 

1. 

2. 

1. 

2. 

3. 

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

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

Article 5437 
Proof of origin 

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

(cid:208) 450/2008 (adapted) 

Where proof of origin of goods is provided pursuant to customs legislation or other 
Community  ⌦ Union ⌫ 
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 ⌦ Union ⌫ legislation. 

legislation  governing  specific  fields, 

A  document  proving  origin  may  be  issued  in  the  Community  ⌦ Union ⌫  where 
the exigencies of trade so require. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 5538 
Implementing measures ⌦ Delegation of power ⌫  

The  Commission  shall,(cid:214) be  empowered  to  adopt  delegated  acts   in  accordance  with  the 
regulatory procedure referred to in Article 184(2), adopt measures for the implementation of 
Articles 36 and 37. (cid:214) Article 243, specifying:  

EN 

74 

   EN 

 
 
 
 
(cid:216) new 

(a) 

the rules under which goods are considered as wholly obtained in a single country or 
territory  or  to  have  undergone  their  last  substantial  transformation  in  a  country  or 
territory, in accordance with Article 53; 

(b) 

the requirements on the proof of origin referred to in Article 54. 

(cid:208) 450/2008 (adapted) 

SECTION 2 
PREFERENTIAL ORIGIN 

Article 5639 
Preferential origin of goods 

1. 

2. 

3. 

In  order  to  benefit  from  the  measures  referred  to  in  points  (d)  or  (e)  of  Article  33 
49(2) or from non-tariff preferential measures, goods shall comply with the rules on 
preferential origin referred to in paragraphs 2 to 5 of this Article. 

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

In  the  case  of  goods  benefiting  from  preferential  measures  adopted  unilaterally  by 
the Community ⌦ Union ⌫ in respect of certain countries or territories outside the 
customs  territory  of  the  Community  ⌦ Union ⌫  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. 

The  Commission  may  grant  a  beneficiary  country,  on  its  request  and  for  certain  goods,  a 
temporary  derogation  from  the  rules  on  preferential  origin  referred  to  in  the  first 
subparagraph. 

(cid:216) new 

EN 

75 

   EN 

 
 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

4. 

5. 

In  the  case  of  goods  benefiting  from  preferential  measures  applicable  in  trade 
between  the  customs  territory  of  the  Community  ⌦ Union ⌫  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. 

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  ⌦ Union ⌫,  the  rules  on  preferential  origin  shall  be  adopted  in 
accordance with Article 203187 of the Treaty. 

Article 57 
⌦ Delegation of power ⌫ 

6.The Commission shall, (cid:214) be empowered to adopt delegated acts  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.  (cid:214) Article  243, 
specifying:  

(cid:216) new 

(a) 

(b) 

(c) 

the rules on the procedure regarding preferential origin referred to in Article 56(1); 

the rules on preferential origin referred to in the first subparagraph of Article 56(3); 

the  rules  for  the  Commission  to  grant  the  temporary  derogation  referred  to  in  the 
second subparagraph of Article 56(3). 

Article 58 
Conferral of implementing powers 

The  Commission  shall  adopt  a  measure  granting  a  beneficiary  country  the  temporary 
derogation referred to in the second subparagraph of Article 56(3) by means of implementing 
acts. Those implementing acts shall be adopted in accordance with the examination procedure 
referred to in Article 244(4). 

SECTION 3 
DETERMINATION OF ORIGIN OF GOODS 

Article 59 
Decisions by the Commission 

The Commission may adopt measures to determine the origin of goods. 

EN 

76 

   EN 

 
 
 
Article 60 
Conferral of implementing powers 

The Commission shall adopt the measures referred to in Article 59 by means of implementing 
acts. Those implementing acts shall be adopted in accordance with the examination procedure 
referred to in Article 244(4). 

On  imperative  grounds  of  urgency  relating  to  such  decisions,  duly  justified  by  the  need  to 
rapidly  ensure  the  correct  and  uniform  application  of  rules  of  origin,  the  Commission  shall 
adopt immediately applicable implementing acts in accordance with the procedure referred to 
in Article 244(5).  

Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

CHAPTER 3 
VALUE OF GOODS FOR CUSTOMS PURPOSES 

Article 6140 
Scope 

The customs value of goods, for the purposes of applying the Common Customs Tariff and 
non-tariff  measures  laid  down  by  Community  ⌦ Union ⌫  provisions  governing  specific 
fields relating to trade in goods, shall be determined in accordance with Articles 62 and 63.41 
to 43 . 

Article 6241 
Method of customs valuation based on the transaction value 

1. 

2. 

The primary basis for the customs value of goods shall be the transaction value, that 
is  the  price  actually  paid  or  payable  for  the  goods  when  sold  for  export  to  the 
customs  territory  of  the  ⌦ Union ⌫  Community,  adjusted,  where  necessary,  in 
accordance with measures adopted pursuant to Article 43. 

The price actually paid or payable is ⌦ shall be ⌫ 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. 

3. 

The transaction value shall apply provided that the following conditions are satisfied: 

(cid:208) 450/2008 

EN 

77 

   EN 

 
 
 
(a) 

there are no restrictions as to the disposal or use of the goods by the buyer, other than 
any of the following: 

restrictions  imposed  or  required  by  a  law  or  by  the  public  authorities  in  the 

(i) 
Community ⌦ Union ⌫; 

(cid:208) 450/2008 (adapted) 

(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; 

(cid:208) 450/2008 

(b) 

(c) 

the sale or price is not subject to some condition or consideration for which a value 
cannot be determined with respect to the goods being valued; 

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. 

4. 

Special  rules  shall  apply  to  determine  the  customs  value  of  goods  based  on  the 
transaction value. 

(cid:216) new 

(cid:208) 450/2008 (adapted) 

Article 6342 
Secondary methods of customs valuation 

1. 

Where the customs value of goods cannot be determined under Article 6241, it shall 
be  determined  by  proceeding  sequentially  from  point  (a)  to  point  (d)  of  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: 

(cid:208) 450/2008 

EN 

78 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008 (adapted) 

(a) 

(b) 

(c) 

the transaction value of identical goods sold for export to the customs territory of the 
Community ⌦ Union ⌫ 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 ⌦ Union ⌫ 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  ⌦ Union ⌫ 
Community in the greatest aggregate quantity to persons not related to the sellers; 

(d) 

the computed value. 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

Where  the  customs  value  cannot  be  determined  under  paragraph  1,  it  shall  be 
determined  on  the  basis  of  data  available  in  the  customs  territory  on  the 
⌦ Union ⌫ Community, using reasonable means consistent with the principles and 
general provisions of the following: 

the agreement on implementation of Article VII of the General Agreement on Tariffs 
and Trade; 

(cid:208) 450/2008 

Article VII of General Agreement on Tariffs and Trade; 

this Cchapter. 

3. 

(a) 

(b) 

(c) 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 6443 
Implementing measures ⌦ Delegation of power ⌫ 

The  Commission  shall,  (cid:214) be  empowered  to  adopt  delegated  acts   in  accordance  with  the 
regulatory  procedure  referred  to  in  Article 184(2),  adopt  the  measures  laying  down  the 
following (cid:214) Article 243, specifying  : 

EN 

79 

   EN 

 
 
 
 
 
 
(a)  ⌦ the  rules  for  ⌫  elements  which,  for  the  purposes  of  determining  the  customs 
value  ⌦ in  accordance  with  Articles  62  and  63 ⌫  ,  must  be  added  to  the  price 
actually paid or payable, or which may be excluded; 

(b) 

the rules for adjusting the price actually paid or payable in accordance with Article 
62(1); 

(cid:216) new 

(b) 

elements which are to be used to determine the computed value; 

(cid:208) 450/2008 

(c) 

the conditions referred to in Article 62(3); 

(cid:216) new 

(cid:208) 450/2008 

(c) 

(d) 

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; 

any  further  conditions,  provisions  and  rules  necessary  for  the  application  of 
Articles 41 and 42. 

(d) 

the special rules for determining the customs value referred to in Article 62(4). 

(cid:216) new 

EN 

80 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008 (adapted) 

TITLE III 
CUSTOMS DEBT AND GUARANTEES 

CHAPTER 1 
Incurrence of a customs debt 

SECTION 1 
CUSTOMS DEBT ON IMPORTATION 

Article 6544 
Release for free circulation and temporary admission 

1. 

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

(a) 

release for free circulation, including under the end-use provisions; 

(cid:208) 450/2008 

(b) 

temporary admission with partial relief from import ⌦ duty ⌫ duties. 

(cid:208) 450/2008 (adapted) 

(cid:208) 450/2008 

2. 

3. 

A  customs  debt  shall  be  incurred  at  the  time  of  acceptance  of  the  customs 
declaration. 

The declarant shall be the debtor. In the event of indirect representation, the person 
on whose behalf the customs declaration 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  information  which  leads  to  all  or  part  of  the  import  duties 
⌦ duty ⌫ not being collected, the person who provided the information required to draw up 

(cid:208) 450/2008 (adapted) 

EN 

81 

   EN 

 
 
 
 
 
 
the declaration and who knew, or who ought reasonably to have known, that such information 
was false shall also be a debtor. 

1. 

2. 

3. 

1. 

(a) 

Article 6645 
Special provisions relating to non-originating goods 

Where a prohibition of drawback of, or exemption from, import duties ⌦ duty ⌫ 
applies  to  non-originating  goods  used  in  the  manufacture  of  products  for  which  a 
proof of origin is issued or made out in the framework of a preferential arrangement 
between the ⌦ Union ⌫ Community and certain countries or territories outside the 
customs  territory  of  the  ⌦ Union ⌫  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. 

(cid:208) 450/2008 

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

(cid:208) 450/2008 (adapted) 

Article 65(2)44(2) and (3) shall apply mutatis mutandis. However, in the case of non-
Community ⌦ non-Union ⌫ goods as referred to in Article 235179 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 6746 
Customs debt incurred through non-compliance 

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

one of the obligations laid down in customs legislation concerning the introduction 
of  non-Community  ⌦ non-Union ⌫  goods  into  the  customs  territory  of  the 
Community  ⌦ Union ⌫, 
the 
movement,  processing,  storage,  temporary  admission  or  disposal  of  such  goods 
within that territory; 

their  removal  from  customs  supervision,  or 

(b) 

one  of  the  obligations  laid  down  in  customs  legislation  concerning  the  end-use  of 
goods within the customs territory of the Community ⌦ Union ⌫ ; 

EN 

82 

   EN 

 
 
 
(c) 

a condition governing the placing of non-Community ⌦ non-Union ⌫ 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. 

2. 

(a) 

(b) 

3. 

(a) 

(b) 

(c) 

4. 

(cid:208) 450/2008 

The time at which the customs debt is incurred shall be either of the following: 

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

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

In cases referred to under points (a) and (b) of paragraph 1, the debtor shall be any of 
the following: 

any person who was required to fulfil the obligations concerned; 

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; 

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. 

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

(cid:208) 450/2008 (adapted) 

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 ⌦ duty ⌫ 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. 

EN 

83 

   EN 

 
 
 
(cid:208) 450/2008 (adapted) 

Article 6847 
Deduction of an amount of import duty already paid 

1. 

Where a customs debt is incurred, pursuant to Article 67(1)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. 

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

(cid:208) 450/2008 (adapted) 

2. 

1. 

2. 

3. 

(cid:208) 450/2008 (adapted) 

Where a customs debt is incurred, pursuant to Article 67(1)46(1) in respect of goods 
placed under temporary admission with partial relief from import ⌦ duty ⌫ 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. 

SECTION 2 
CUSTOMS DEBT ON EXPORTATION 

Article 6948 
Export and outward processing 

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

(cid:208) 450/2008 

The  customs  debt  shall  be  incurred  at  the  time  of  acceptance  of  the  customs 
declaration. 

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

EN 

84 

   EN 

 
 
 
 
 
Where a customs declaration is drawn up on the basis of information which leads to all or part 
of the export duties ⌦ duty ⌫ 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. 

(cid:208) 450/2008 (adapted) 

Article 70 49 
Customs debt incurred through non-compliance 

1. 

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

(a) 

one of the obligations laid down in customs legislation for the exit of the goods; 

(cid:208) 450/2008 

(b) 

the conditions under which the goods were allowed to leave ⌦ be brought out of ⌫ 
the customs territory of the Community ⌦ Union ⌫ with total or partial relief from 
export duties ⌦ duty ⌫ . 

(cid:208) 450/2008 (adapted) 

2. 

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

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

(a) 

(b) 

the moment at which the goods ⌦ are ⌫ actually ⌦ brought out of ⌫ leave the 
customs territory of the Community ⌦ Union ⌫ without a customs declaration; 

the  moment  at  which  the  goods  reach  a  destination  other  than  that  for  which  they 
were  allowed  to  leave  ⌦ be  brought  out  of ⌫  the  customs  territory  of  the 
Community ⌦ Union ⌫ with total or partial relief from export duties ⌦ duty ⌫ ; 

(c) 

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

(cid:208) 450/2008 

EN 

85 

   EN 

 
 
 
 
 
 
 
3. 

(a) 

(b) 

(c) 

4. 

In  cases  referred  to  under  point  (a)  of  paragraph  1,  the  debtor  shall  be  any  of  the 
following: 

any person who was required to fulfil the obligation concerned; 

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; 

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. 

(cid:208) 450/2008 (adapted) 

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  ⌦ be  brought  out  of ⌫  the  customs  territory  of  the  Community 
⌦ Union ⌫ with total or partial relief from export duties ⌦ duty ⌫ . 

SECTION 3 
PROVISIONS COMMON TO CUSTOMS DEBTS INCURRED ON IMPORTATION AND 
EXPORTATION 

(cid:208) 450/2008 

Article 7150 
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. 

2. 

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

(cid:208) 450/2008 (adapted) 

(a) 

(b) 

the unlawful introduction into the customs territory of the Community ⌦ Union ⌫ 
of counterfeit currency; 

the  introduction  into  the  customs  territory  of  the  Community  ⌦ Union ⌫  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. 

EN 

86 

   EN 

 
 
 
 
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  ⌦ import  or  export  duty ⌫  or  the  existence  of  a 
customs debt provide the basis for determining penalties. 

Article 7251 
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 ⌦ payment 
of that ⌫ the full amount of the debt. 

1. 

2. 

Article 7352 
General rules for calculation of the amount of import or export duty 

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

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. 

(cid:208) 450/2008 

However, where the information available to the customs authorities 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. 

(cid:208) 450/2008 (adapted) 

Article 7453 
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 ⌦ Union ⌫ in respect of goods placed under a 
customs procedure, such costs or the increase in value shall not be taken into account 
for  the  calculation  of  the  amount  of  import  duty  where  satisfactory  proof  of  those 
costs is provided by the declarant. 

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

EN 

87 

   EN 

 
 
 
2. 

3. 

Where the tariff classification of goods placed under a customs procedure changes as 
a result of usual forms of handling within the customs territory of the ⌦ Union ⌫ 
Community,  the  original  tariff  classification  for  the  goods  placed  under  the 
procedure shall be applied at the request of the declarant. 

(cid:208) 450/2008 

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. 

However, in certain cases the amount of import duty shall be determined in accordance with 
the first subparagraph without a request of the declarant in order to avoid the circumvention of 
tariff measures referred to in Article 49(2)(h).  

(cid:216) new 

4. 

5. 

Where a customs debt is incurred for processed products resulting from the outward 
processing  procedure  or  replacement  products  as  referred  to  in  Article  226(1),  the 
amount of import duty shall be calculated on the basis of the cost of the processing 
operation undertaken outside the customs territory of the Union. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Where customs legislation provides for a favourable tariff treatment of goods, or for 
relief or total or partial exemption from import or export ⌦ duty ⌫ duties, pursuant 
to  Article  49(2)33(2)  (d)  to  (g),  Articles 130  to 133  174,  175,  176  and  178  or 
Articles 171 224 to 174, 227 or pursuant to Council Regulation (EEC) No 918/83 of 
28 March  1983  setting  up  a  Community  system  of  reliefs  from  customs  duty29 
Council  Regulation  (EC)  No 1186/2009  such  favourable  tariff  treatment,  relief  or 
exemption  shall  also  apply  in  cases  where  a  customs  debt  is  incurred  pursuant  to 
Articles 67 or 7046 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. 

29 

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). 

EN 

88 

   EN 

 
 
 
 
                                                 
(cid:208) 450/2008 

Article 54 
Implementing measures 

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 5575 
Place where the customs debt is incurred 

1. 

A customs debt shall be incurred at the place where the customs declaration or the re-
export  notification  referred  to  in  Articles  65,  66  and  6944,  45  and  48  is  lodged  or 
where the supplementary declaration referred to in Article 110(3) is to be lodged. 

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

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

(cid:208) 450/2008 (adapted) 

2. 

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

EN 

89 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008 

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  scrutiny  referred  to  in 
Article 184(4). 

3. 

4. 

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. 

If a customs authority establishes that a customs debt has been incurred under Article 
6746 or Article 7049 in  another  Member State and  the  amount  of import or  export 
duty corresponding to that debt is lower than EUR 10000, the customs debt shall be 
deemed to have been incurred in the Member State where the finding was made. 

(cid:216) new 

Article 76 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

the  rules  for  the  calculation  of  the  amount  of  import  or  export  duty  applicable  to 
goods  for  which  a  customs  debt  is  incurred  in  the  context  of  a  special  procedure, 
supplementing the ones laid down in Articles 73 and 74; 

the cases referred to in the second subparagraph of Article 74(3); 

the time-limit referred to in Article 75(2). 

CHAPTER 2 
Guarantee for a potential or existing customs debt 

(cid:208) 450/2008 

Article 7756 
General provisions 

1. 

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

EN 

90 

   EN 

 
 
 
 
2. 

3. 

4. 

(cid:208) 450/2008 (adapted) 

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

(cid:208) 450/2008 

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. 

Without  prejudice  to  Article  8564,  the  customs  authorities  shall  require  only  one 
guarantee to be provided in respect of specific goods or a specific declaration. 

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

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

(cid:208) 450/2008 (adapted) 

5. 

At the request of ⌦ Upon application by ⌫ the person referred to in paragraph 3 of 
this Article, the customs authorities may, in accordance with Article 83(1)62(1) and 
(2),  authorise  the  provision  of  a  comprehensive  guarantee  to  cover  the  amount  of 
import or export duty  corresponding to the customs debt in respect of two or more 
operations, declarations or customs procedures. 

6. 

No  guarantee  shall  be  required  from  States,  regional  and  local  government 
authorities  or  other  bodies  governed  by  public  law,  in  respect  of  the  activities  in 
which they engage as public authorities (cid:214) , or in other specific cases  . 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

EN 

91 

   EN 

 
 
 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

The  customs  authorities  may  waive  the  requirement  for  provision  of  a  guarantee 
where  the  amount  of  import  or  export  duty  to  be  secured  does  not  exceed  the 
statistical  ⌦ value ⌫  threshold  for  declarations  laid  down  in  accordance  with 
Article 3(4)12 of Council Regulation (EC) 471/2009No 1172/95 of 22 May 1995 of 
the European Parliament and of the Council on the statistics relating to the trading of 
goods by the Community and its Member States with non-member countries30. 

(cid:214) Except where otherwise provided,  A a guarantee accepted or authorised by the 
customs  authorities  shall  be  valid  throughout  the  customs  territory  of  the 
⌦ Union ⌫ Community, for the purposes for which it is given. 

(cid:208) 450/2008 

The  measures  designed  to  amend  non-essential  elements  of  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, 

7. 

8. 

9. 

– 

– 

– 

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

Article 7857 
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  guarantee  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. 

(cid:208) 450/2008 

30 

OJ L 152,  16.6.2009,  p.  23.  118,  25.5.1995,  p. 10.  Regulation  as  last  amended  by  Regulation  (EC) 
No 1882/2003. 

EN 

92 

   EN 

 
 
 
 
                                                 
2. 

Without prejudice to Article 8362 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 corresponding to customs debts 
and other charges to be covered at all times. 

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

Article 7958 
Optional guarantee 

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 
corresponding  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 7857. 

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

Article 8059 
Provision of a guarantee 

1. 

(a) 

(b) 

(c) 

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

by  a  cash  deposit  or  by  any  other  means  of  payment  recognised  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; 

by an undertaking given by a guarantor; 

by another form of guarantee which provides equivalent assurance that the amount of 
import  or  export  duty  corresponding  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  guarantee  referred  in  point (c)  of  the  first  subparagraph  of  this 
paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred 
sto in Article 184(4). 

(cid:208) 450/2008 

EN 

93 

   EN 

 
 
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. 

(cid:208) 450/2008 

3. 

Where  guarantee  is  given  by  making  a  cash  deposit,  no  interest  thereon  shall  be 
payable by the customs authorities. 

(cid:216) new 

(cid:208) 450/2008 

Article 8160 
Choice of guarantee 

The person required to provide a guarantee may choose between the forms of guarantee laid 
down in Article 80(1)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. 

(cid:208) 450/2008 (adapted) 

Article 8261 
Guarantor 

1. 

The  guarantor  referred  to  in  Article  80(1)(b)59(1)(b)  must  ⌦ shall ⌫ be  a  third 
person  established  in  the  customs  territory  of  the  ⌦ Union ⌫  Community.  The 
guarantor  must  ⌦ shall ⌫ be  approved  by  the  customs  authorities  requiring  the 
guarantee,  unless  the  guarantor  is  a  credit  institution,  financial  institution  or 
insurance  company  accredited  in  the  Community ⌦ Union ⌫  in  accordance  with 
Community ⌦ Union ⌫ provisions in force. 

2. 

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

(cid:208) 450/2008 

EN 

94 

   EN 

 
 
 
 
 
 
3. 

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

(cid:208) 450/2008 (adapted) 

Article 8362 
Comprehensive guarantee 

1. 

The authorisation referred to in Article 77(5)56(5) shall be granted only to persons 
who satisfy the following conditions: 

(a) 

they are established in the customs territory of the ⌦ Union ⌫ Community; 

(b) 

they have a record of compliance with customs and tax requirements; 

(cid:208) 450/2008 

(b) 

they fulfil the criteria laid down in Article 22(a); 

(cid:216) new 

(cid:208) 450/2008  
(cid:214) new 

(c) 

2. 

they  are  regular  users  of  the  customs  procedures  involved  or  are  known  to  the 
customs  authorities  to  have  capacity  to  fulfil  their  obligation  in  relation  to  those 
procedures (cid:214) they fulfil the criteria laid down in Article 22(d) . 

Where  a  comprehensive  guarantee  is  to  be  provided  for  customs  debts  and  other 
charges  which  may  be  incurred,  an  economic  operator  may  be  authorised  to  use  a 
comprehensive  guarantee  with  a  reduced  amount  or  to  have  a  guarantee  waiver 
provided  that  he  fulfils  the  following  criteria  (cid:214) laid  down  in  Article  22(b)  and 
(c) :. 

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

(b) proven solvency. 

3. 

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

EN 

95 

   EN 

 
 
 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 8463 
Additional provisions ⌦ Temporary prohibitions ⌫ relating to the use of 
⌦ comprehensive ⌫ guarantees 

(cid:208) 450/2008 

1. 

2. 

3. 

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

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

The  Commission  shall,  in  accordance  with  the  regulatory  procedure  referred  to  in 
Article 184(2), adopt measures: 

(a) implementing paragraph 2 of this Article; 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

(b)  ⌦ In  the  context  of  special  procedures,  the  Commission  may ⌫  temporarily 

prohibiting ⌦ recourse to: ⌫ 

(a) 

the  use  of  a  comprehensive  guarantee  ⌦ for ⌫  with  a  reduced  amount  (cid:214) or  a 
guarantee waiver  referred to in Article 6283(2); 

(b)(c) 

as an exceptional measure in special circumstances, temporarily prohibiting the use 
of  a  comprehensive  guarantee ⌦ referred  to  in  Article  83, ⌫  in  respect  of  goods 
which  have  been  identified  as  being  subject  to  large-scale  fraud  while  under  a 
comprehensive guarantee. 

2. 

The  prohibitions  referred  to  in  paragraph  1  shall  not  apply  to  persons  fulfilling 
certain conditions. 

(cid:216) new 

EN 

96 

   EN 

 
 
 
 
 
(cid:208) 450/2008 

Article 8564 
Additional or replacement guarantee 

Where the customs authorities establish that the guarantee provided does not ensure, or is no 
longer certain or sufficient to ensure, payment within the prescribed period of the amount of 
import or export duty corresponding to the customs debt and other charges, they shall require 
any of the persons referred to in Article 7756(3) either to provide an additional guarantee or to 
replace the original guarantee with a new guarantee, according to his choice. 

Article 8665 
Release of the guarantee 

1. 

2. 

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

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

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

(cid:216) new 

Article 87 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

(d) 

(e) 

the cases where the guarantee covers other charges in accordance with Article 77(2); 

the specific cases where no guarantee is required in accordance with Article 77(6); 

the  rules  for  a  guarantee  to  be  valid  only  in  one  Member  States  as  an  exception  to 
Article 77(8); 

the rules for determining the amount of the guarantee; 

the rules on the form of the guarantee and the guarantor; 

EN 

97 

   EN 

 
 
 
(f) 

(g) 

(h) 

the rules on the procedure for the granting of an authorisation to use a comprehensive 
guarantee with a reduced amount or to have a guarantee waiver referred to in Article 
83(2);  

the  rules  on  the  procedure  regarding  individual  and  comprehensive  guarantees, 
including the revocation and cancellation of the undertaking given by the guarantor 
and the monitoring of the amount of the guarantee and the release of the guarantee; 

the rules on the procedure regarding the temporary prohibitions referred to in Article 
84. 

Article 88 
Conferral of implementing powers 

The Commission shall adopt the measures referred to in Article 84 by means of implementing 
acts. Those implementing acts shall be adopted in accordance with the examination procedure 
referred to in Article 244(4).  

On  imperative  grounds  of  urgency  relating  to  such  measures,  duly  justified  by  the  need  to 
rapidly  enhance  the  protection  of  the  financial  interests  of  the  Union  and  of  its  Member 
States, the Commission shall adopt immediately applicable implementing acts in accordance 
with the procedure referred to in Article 244(5).  

Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 

CHAPTER 3 
Recovery, and payment, of duty and repayment and remission of 
the amount of import ⌦ or ⌫ and export duty 

(cid:208) 450/2008 (adapted) 

SECTION 1 
DETERMINATION OF THE AMOUNT OF IMPORT OR EXPORT DUTY, NOTIFICATION 
OF THE CUSTOMS DEBT AND ENTRY IN THE ACCOUNTS 

Article 8966 
Determination of the amount of import or export duty 

1. 

The  amount  of  import  or  export  duty  payable  shall  be  determined  by  the  customs 
authorities responsible for the place where the customs debt is incurred, or is deemed 
to  have  been  incurred  in  accordance  with  Article  7555,  as  soon  as  they  have  the 
necessary information. 

EN 

98 

   EN 

 
 
2. 

Without prejudice to Article 4127, the customs authorities may accept the amount of 
import or export duty payable determined by the declarant. 

3. 

In certain cases the amount of import or export duty determined may be rounded. 

(cid:216) new 

(cid:208) 450/2008 

Article 9067 
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 7555. 

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

(cid:208) 450/2008 (adapted) 

(a) 

(b) 

(c) 

(cid:208) 450/2008 

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

where the amount of import or export duty payable exceeds that determined on the 
basis of a decision made in accordance with Article 3220; 

(cid:208) 450/2008 (adapted) 

where  the  original  decision  not  to  notify  the  customs  debt  or  to  notify  it  with  an 
amount of import or export duty at a figure less than the amount of import or export 
⌦ duty ⌫  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. 

EN 

99 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008 
(cid:214) new 

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

implementation  of  point (d)  of 

the 

2. 

3. 

1. 

2. 

3. 

4. 

Where the amount of import or export duty payable is equal to the amount entered in 
the customs declaration (cid:214) and that amount is covered by a guarantee,  release of 
the goods by the customs authorities shall be equivalent to notifying the debtor of the 
customs debt. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Where paragraph 2 of this Article does not apply, the customs debt shall be notified 
to  the  debtor  within  14  days  of  the  date  on  which  the  customs  authorities  are  in  a 
position to determine the amount of import or export duty payable. (cid:214) However, in 
specific situations the notification of the customs debt may be deferred.  

(cid:208) 450/2008 

Article 9168 
Limitation of the customs debt 

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

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 ten10 years. 

(cid:208) 450/2008 (adapted) 

Where an appeal is lodged under Article 3723, 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. 

Where liability for a customs debt is reinstated pursuant to Article 103(6)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 ⌦ application for ⌫ repayment or remission 
application was submitted in accordance with Article 10884, until a ⌦ the date on 
which ⌫ the decision on the repayment or remission ⌦ was ⌫ is taken. 

EN 

100 

   EN 

 
 
 
 
 
(cid:208) 450/2008  

Article 9269 
Entry in the accounts 

1. 

The  customs  authorities  referred  to  in  Article  8966  shall  enter  in  their  accounts,  in 
accordance with the national legislation, the amount of import or export duty payable 
as determined in accordance with that Article. 

The  first  subparagraph  shall  not  apply  in  cases  referred  to  in  the  second  subparagraph  of 
Article 90(1)67(1). 

The  customs  authorities  need  not  enter  in  the  accounts  amounts  of  import  or  export  duty 
which,  pursuant  to  Article  9168,  correspond  to  a  customs  debt  which  could  no  longer  be 
notified to the debtor. 

2. 

1. 

(cid:208) 450/2008 (adapted) 

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 9370 
Time of entry in the accounts 

Where  a  customs  debt  is  incurred  as  a  result  of  the  acceptance  of  the  customs 
declaration of goods for a customs procedure, other than temporary admission with 
partial  relief  from  import  ⌦ duty ⌫  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. 

(cid:208) 450/2008 (adapted) 

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 

EN 

101 

   EN 

 
 
 
 
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 commercial policy measure taking 
the  form  of  a  duty,  the  amount  of  import  or  export  duty  payable  shall  be  entered  in  the 
accounts within two months of the date of publication in the Official Journal of the European 
Union of the Regulation establishing the definitive commercial policy measure. 

3. 

4. 

5. 

Where a customs debt is incurred in circumstances not covered by paragraph 1, the 
amount of import or export duty payable shall be entered in the accounts within 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. 

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. 

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

(cid:208) 450/2008 

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). 

(cid:216) new 

Article 94 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

the  cases  where  Member  States  round  the  amount  of  import  or  export  duty 
determined in accordance with Article 89(3); 

the  cases  referred  to  Article  90(1)(d)  where  the  customs  authorities  are  exempted 
from notification of the customs debt; 

EN 

102 

   EN 

 
 
 
(c) 

the  time-limit  to  be  respected  before  the  notification  of  the  customs  debt  and  the 
cases  where  that  notification  is  deferred  in  accordance  with  the  second  sentence  of 
Article 90(3).  

Article 95 
Conferral of implementing powers 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

(cid:214) The  Commission  shall  adopt  measures  by  means  of  implementing  acts  to  ensure  mutual 
assistance  between  the  customs  authorities  in  case  of  incurrence  of  a  customs  debt.  Those 
implementing acts  shall be adopted in accordance with the regulatory ⌦ examination ⌫ 
procedure with scrutiny referred to in Article 244(4).184(4). 

SECTION 2 
PAYMENT OF THE AMOUNT OF IMPORT OR EXPORT DUTY 

(cid:208) 450/2008 

Article 96 72 
General time-limits for payment and suspension of the time-limit for payment 

1. 

Amounts  of  import  or  export  duty,  corresponding  to  a  customs  debt  notified  in 
accordance  with  Article  9067,  shall  be  paid  by  the  debtor  within  the  period 
prescribed by the customs authorities. 

Without  prejudice  to  Article  38(2)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 93(1)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 9874. 

(cid:208) 450/2008 (adapted) 

Extension of that period may be granted by the customs authorities at the request of ⌦ upon 
application  by ⌫  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  4127.  Without 
prejudice to Article 100(1)77(1), such extensions shall not exceed the time necessary for the 
debtor to take the appropriate steps to discharge his obligation. 

EN 

103 

   EN 

 
 
 
 
2. 

3. 

(a) 

(b) 

(c) 

If the debtor is entitled to any of the payment facilities laid down in Articles 9874 to 
10077,  payment  shall  be  made  within  the  period  or  periods  specified  in  relation  to 
those facilities. 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

The  measures  designed  to  amend  non-essential  elements  of  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 
⌦ shall be suspended ⌫ in the following ⌦ cases ⌫ situations: 

(cid:208) 450/2008 

where an application for remission of duty is made in accordance with Article 10884; 

where goods are to be confiscated, destroyed or abandoned to the State; 

where the customs debt was incurred pursuant to Article 6746 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 9773 
Payment 

1. 

2. 

3. 

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

Payment may be made by a third person instead of the debtor. 

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. 

EN 

104 

   EN 

 
 
 
 
(cid:208) 450/2008 (adapted) 

Article 9874 
Deferment of payment 

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

(a) 

(b) 

(c) 

1. 

2. 

3. 

4. 

5. 

6. 

(cid:208) 450/2008 (adapted) 

separately in respect of each amount of import or export duty entered in the accounts 
in  accordance  with  the  first  subparagraph  of  Article  93(1)70(1),  or  Article 
93(4);70(4); 

globally in respect of all amounts of import or export duty entered in the accounts in 
accordance with the first subparagraph of Article 93(1)70(1) during a period fixed by 
the customs authorities and not exceeding 31 days; 

globally in respect of all amounts of import or export duty forming a single entry in 
accordance with the second subparagraph of Article 93(1)70(1). 

Article 9975 
Time-limits for deferred ⌦ Periods for which ⌫ payment ⌦ is deferred⌫ 

The period for which payment is deferred under Article 9874 shall be 30 days. 

Where  payment  is  deferred  in  accordance  with  Article  98(a)74(a),  the  period  shall 
begin on the day following that on which the customs debt is notified to the debtor. 

Where  payment  is  deferred  in  accordance  with  Article  98(b)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. 

Where  payment  is  deferred  in  accordance  with  Article  98(c)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. 

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

Where  the  periods  referred  to  in  paragraphs  3  and  4  are  calendar  weeks,  Member 
States  may  provide  that  the  amount  of  import  or  export  duty  in  respect  of  which 

EN 

105 

   EN 

 
 
 
payment has been deferred is to be paid on the Friday of the fourth week following 
the calendar week in question at the latest. 

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

Article 76 
Implementing measures 

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

Article 77100 
Other payment facilities 

1. 

2. 

The customs authorities may grant the debtor payment facilities other than deferred 
payment on condition that a guarantee is provided. 

Where  facilities  are  granted  pursuant  to  paragraph  1  the  first  subparagraph,  credit 
interest shall be charged on the amount of import or export duty.  

(cid:208) 450/2008 (adapted) 
(cid:214) new 

⌦ For  a  Member  State  whose  currency  is  the  euro, ⌫  Tthe  rate  of  credit  interest  shall  be 
⌦ equal  to ⌫  the  interest  rate  applied  by  ⌦ as  published  in  the  Official  Journal  of  the 
European  Union,  C  series,  which ⌫  the  European  Central  Bank ⌦ applied ⌫  to  its  most 
recent main refinancing operations carried out before ⌦ , on ⌫ the first calendar day of the 
half-year (cid:214) month  in question ( which the reference rate), plus ⌦ due date fell, increased 
by ⌫ one percentage point. 

For  a  Member  State  which  ⌦ whose  currency ⌫  is  not  participating  in  the  third  stage  of 
economic  and  monetary  union  ⌦ the  euro, ⌫  the  reference  rate  ⌦ of  credit  interest ⌫ 
referred  to  above  shall  be  the  equivalent ⌦ equal  to  the ⌫  rate  set  by  its  national  central 
bank. In that case, the reference rate in force on the ⌦ applied on the ⌫ first calendar day of 
the  half-year  (cid:214) month   in  question  (cid:214) by  the  Central  Bank  for  its  main  refinancing 
operations, increased by one percentage point, or, for a Member State for which the Central 
Bank rate is not available, the most equivalent rate applied on the first day of the month in 
question  on  the  Member  State's  money  market,  increased  by  one  percentage  point   shall 
apply for the following six months. 

EN 

106 

   EN 

 
 
(cid:208) 450/2008 

3.2. 

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

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. 

4. 

In certain cases the customs authorities shall refrain from charging credit interest in 
cases other than those referred to in paragraph 3. 

(cid:216) new 

(cid:208) 450/2008 

Article 10178 
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 authorities 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  regulatory 
procedure with scrutiny referred to in Article 184(4). 

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. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

⌦ For a Member State whose currency is the euro, ⌫ tThe rate of interest on arrears shall 
be ⌦ equal to ⌫ the interest rate applied by ⌦ as published in the Official Journal of the 
European  Union,  C  series,  which ⌫  the  European  Central  Bank ⌦ applied ⌫  to  its  most 
recent main refinancing operations carried out before ⌦ , on ⌫ the first calendar day of the 
half-year  (cid:214) month   ⌦ in  which  the  due  date  fell,  increased  by ⌫  in  question  (the 
reference rate), plus two percentage points. 

For  a  Member  State  which  ⌦ whose  currency ⌫  is  not  participating  in  the  third  stage  of 
economic  and  monetary  union  ⌦ the  euro, ⌫  the  reference  rate  referred  to  above  ⌦ of 
interest  on  arears ⌫  shall  be  ⌦ equal  to ⌫  the  equivalent  rate  set  by  its  national  central 

EN 

107 

   EN 

 
 
 
 
 
bank. In that case, the reference rate in force ⌦ applied ⌫ on the first calendar day of the 
half-year (cid:214) month  in question (cid:214) by the Central Bank for its main refinancing operations, 
increased by two percentage points, or, for a Member State for which the Central Bank rate is 
not available, the most equivalent rate applied on the first day of the month in question on the 
Member  State's  money  market,  increased  by  two  percentage  points   shall  apply  for  the 
following six months. 

(cid:208) 450/2008 
(cid:214) new 

3. 

Where  a  customs  debt  has  been  notified  pursuant  to  Article  90(3)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,. 
(cid:214) except where goods were released on the basis of a customs declaration lodged in 
accordance with Articles 143, 154 or 156 . 

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

(cid:208) 450/2008 

4. 

5. 

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. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

The  measures  designed  to  amend  non-essential  elements  of  this  Regulation,  by 
supplementing  it,  laying  down  the  (cid:214) In  certain   cases,  in  terms  of  time  and 
amounts,  in  which  the  customs  authorities  may  waive  the  collection  of  (cid:214) shall 
refrain from charging  interest on arrears (cid:214) in cases other than those referred to in 
paragraph 4  , shall be adopted in accordance with  the regulatory  procedure  with 
scrutiny referred to in Article 184(4). 

EN 

108 

   EN 

 
 
 
 
Section 3  
Repayment and remission of the amount of import or export duty  

(cid:216) new 

Article 102 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying:  

(a) 

(b) 

(c) 

the rules for the suspension of the time-limit for payment of the amount of import or 
export  duty  corresponding  to  a  customs  debt  referred  to  in  Article  96(3)  and  the 
period of suspension;  

the cases where the obligation to charge credit interest is waived in accordance with 
Article 100(4); 

the cases where the obligation to charge interest on arrears is waived in accordance 
with Article 101(5). 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

SECTION 3 
REPAYMENT AND REMISSION 

Article 10379 
⌦ General provisions ⌫ 

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  (cid:214) equals  or   exceeds  a 
certain amount, be repaid or remitted on the following grounds: 

overcharged amounts of import or export duty; 

defective goods or goods not complying with the terms of the contract; 

(cid:208) 450/2008 

error by the competent authorities; 

equity. 

(a) 

(b) 

(c) 

(d) 

EN 

109 

   EN 

 
 
 
 
In addition, Wwhere an amount of import or export duty has been paid and the corresponding 
customs  declaration  is  invalidated  in  accordance  with  Article  150114,  that  amount  shall  be 
repaid. 

(cid:208) 450/2008 (adapted) 

2. 

In certain cases where the competent authority considers that repayment or remission 
should  be  granted,  that  authority  shall  transmit  the  case  to  the  Commission  for 
decision. 

(cid:216) new 

(cid:208) 450/2008 

32 

4.3. 

54. 

Subject  to  the  rules  of  competence  for  a  decision,  where  the  customs  authorities 
themselves  discover  within  the  periods  referred  to  in  Article  108(1)84(1)  that  an 
amount  of  import  or  export  duty  is  repayable  or  remissible  pursuant  to  Articles 
104,106 or 10780, 82 or 83, they shall repay or remit on their own initiative. 

No  repayment  or  remission  shall  be  granted  when  the  situation  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 the customs authorities 
concerned. 

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

In such cases, the interest shall be paid from the date of expiry of the three-month period until 
the  date  of  repayment.  The  rate  of  interest  shall  be  established  in  accordance  with  Article 
10077. 

65. 

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 
91.68. 

In  such  cases,  any  interest  paid  under  the  second  subparagraph  of  paragraph  54  must 
⌦ shall ⌫ be reimbursed. 

(cid:208) 450/2008 (adapted) 

EN 

110 

   EN 

 
 
 
 
 
Article 10480 
Repayment and remission of Oovercharged 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 90(1)67(1). 

(cid:208) 450/2008 

Article 10581 
Defective goods or goods not complying with the terms of the contract 

1. 

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

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

2. 

3. 

1. 

(cid:208) 450/2008 (adapted) 

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 ⌦ brought  out  of ⌫  the  customs  territory  of  the 
⌦ Union ⌫ . Community 

Instead of being exported, ⌦ brought out of the customs territory of the Union ⌫ , 
at the request ⌦ and upon application by ⌫ of the person concerned, the customs 
authorities shall permit ⌦ authorise that ⌫ 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 10682 
Repayment or remission on account of Eerror by the competent authorities 

In situations ⌦ cases ⌫ other than those referred to in the second subparagraph of 
Article  103(1)79(1)  and  in  Articles  104,105  and  10780,  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 
initially  notified  was  lower  than  the  amount  payable,  provided  the  following 
conditions are met: 

EN 

111 

   EN 

 
 
 
(a) 

(b) 

2. 

the debtor could not reasonably have detected that error; 

the debtor was acting in good faith. 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

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 ⌦ Union ⌫  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). 

(cid:208) 450/2008 

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  demonstrate  that,  during  the 
period  of  the  trading  operations  concerned,  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 Commission 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 beneficiary country 
or territory. 

(cid:208) 450/2008 (adapted) 

Article 10783 
Repayment and remission in Eequity 

In situations ⌦ cases ⌫ other than those referred to in the second subparagraph of Article 
103(1)79(1)  and  in  Articles  104,105  and  10680,  81  and  82,  an  amount  of  import  or  export 
duty  shall  be  repaid  or  remitted  in  the  interest  of  equity  where  a  customs  debt  is  incurred 
under special circumstances in which no deception or obvious negligence may be attributed to 
the debtor. 

EN 

112 

   EN 

 
 
 
 
 
(cid:208) 450/2008 

Article 10884 
Procedure for repayment and remission 

1. 

Applications for  repayment or remission in  accordance  with Article  10379 shall be 
submitted to the appropriate customs office within the following periods: 

(a) 

in the case of overcharged duties, ⌦ amounts of import or export duty, ⌫ error by 
the competent authorities or equity, within three years of the date of notification of 
the customs debt; 

(cid:208) 450/2008 (adapted) 

(cid:208) 450/2008 

(b) 

(c) 

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

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 prescribed period as a result of unforeseeable circumstances or force majeure. 

2. 

3. 

(cid:208) 450/2008 (adapted) 

Where an appeal has been lodged under Article 3723 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. 

In  certain  cases  where  a  customs  authority  grants  repayment  or  remission  in 
accordance with Articles 106 and 107, the Member State concerned shall inform the 
Commission thereof. 

(cid:216) new 

EN 

113 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 10985 
Implementing measures ⌦ Delegation of power ⌫ 

The  Commission  shall,  (cid:214) be  empowered  to  adopt  delegated  acts   in  accordance  with 
(cid:214) Article  243,  specifying:   the  regulatory  procedure  referred  to  in  Article 184(2),  adopt 
measures for the implementation of this Section. Those measures shall lay down, in 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. 

(cid:216) new 

(a) 

(b) 

(c) 

(d) 

(e) 

the rules on the procedure for repayment and remission, including the specification 
of the amount referred in Article 103(1), the content of the application for repayment 
or remission and the formalities to be completed, where necessary, before the amount 
of duty concerned is actually repaid or remitted; 

the  rules  on  the  procedure  for  the  competent  authority  to  transmit  the  file  to  the 
Commission; 

the competent authorities responsible for an error referred to in Article 106;  

the special circumstances referred to in Article 107;  

the rules on the procedure for informing the Commission and the information to be 
provided to the Commission in accordance with Article 108(3). 

Article 110 
Conferral of implementing powers 

The Commission shall adopt the decision referred to in Article 103(2) by implementing acts. 
Those implementing acts shall be adopted in accordance with the advisory procedure referred 
to in Article 244(2).  

On imperative grounds of urgency relating to such decision, duly justified by the right for the 
applicant  to  rapidly  be  notified  of  it,  the  Commission  shall  adopt  immediately  applicable 
implementing acts in accordance with the procedure referred to in Article 244(3).  

Where the opinion of the committee referred to in Article 244(1) is to be obtained by written 
procedure, Article 244(6) shall apply. 

EN 

114 

   EN 

 
 
 
(cid:208) 450/2008 (adapted) 

CHAPTER 4 
Extinguishment of a customs debt 

Article 11186 
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 importation 
or exportation shall be extinguished in any of the following ways: 

(a) 

where the debtor can no longer be notified of the customs debt, in accordance with 
Article 91; 

(cid:216) new 

(b)(a) 

by payment of the amount of import or export duty; 

(c)(b) 

subject to paragraph 54, by remission of the amount of import or export duty; 

(cid:208) 450/2008  

(cid:208) 450/2008 (adapted) 

(d)(c)  where, in respect of goods declared for a customs procedure entailing the obligation 

to pay duties, ⌦ import or export duty, ⌫ the customs declaration is invalidated; 

(e)(d)  where goods liable to import or export duties ⌦ duty ⌫ are confiscated; 

(e) 

(f) 

where  goods  liable  to  import  or  export  duties  are  seized  and  simultaneously  or 
subsequently confiscated; 

where  goods  liable  to  import  and  export  duties  ⌦ duty ⌫  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 

(cid:208) 450/2008 

EN 

115 

   EN 

 
 
 
 
 
 
those  goods  as  a  result  of  the  actual  nature  of  the  goods  or  unforeseeable 
circumstances  or  force  majeure,  or  as  a  consequence  of  instruction  by  the  customs 
authorities;  for  the  purpose  of  this  point,  goods  shall  be  considered  as  irretrievably 
lost when they have been rendered unusable by any person; 

(h) 

where the customs debt was incurred pursuant to Article 6746 or 7049 and where the 
following conditions are fulfilled: 

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

(ii)  all  of  the  formalities  necessary  to  regularise  the  situation  of  the  goods  are 
subsequently carried out; 

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; 

where it was incurred pursuant to Article 6645 and where the formalities carried out 
in  order  to  enable  the  preferential  tariff  treatment  referred  to  in  that  Article  to  be 
granted are cancelled; 

(cid:208) 450/2008 (adapted) 

where,  subject  to  paragraph  6  5  of  this  Article,  the  customs  debt  was  incurred 
pursuant to Article 4667 and evidence is provided to the satisfaction of the customs 
authorities that the goods have not been used or consumed and have been exported 
from ⌦ brought out of ⌫ the customs territory of the ⌦ Union ⌫ Community. 

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

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 ⌦ non-Union ⌫ goods.  

(cid:216) new 

The  provisions  of  the  customs  legislation  in  force  pertaining  to  standard  rates  for 
irretrievable loss due to the nature of goods shall apply where the person concerned 
fails to show that the real loss exceeds that calculated by application of the standard 
rate for the goods in question. 

(i) 

(j) 

(k) 

2. 

3. 

4. 

EN 

116 

   EN 

 
 
 
(cid:208) 450/2008 

54 

65 

76 

7 

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. 

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. 

Where  the  customs  debt  was  incurred  pursuant  to  Article  6746,  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. 

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

(cid:216) new 

Article 112 
Application of penalties 

Where  the  customs  debt  is  extinguished  on  the  basis  of  Article  111(1)(h),  Member 
States shall not be precluded from the application of penalties for failure to comply 
with customs legislation. 

Article 113 
Delegation of power 

The  Commission  shall  be  empowered  to  adopt  delegated  acts  in  accordance  with 
Article  243,  specifying  the  list  of  failures  with  no  significant  effect  on  the  correct 
operation  of  the  customs  procedure  concerned,  supplementing  the  provisions  of 
Article 111(1)(h)(i). 

EN 

117 

   EN 

 
 
 
TITLE IV 
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE 
⌦ UNION ⌫ COMMUNITY 

(cid:208) 450/2008 (adapted) 

CHAPTER 1 
Entry summary declaration 

Article 11487 
Obligation to lodge ⌦ Lodging of ⌫ an entry summary declaration 

1. 

Goods  brought  into  the  customs  territory  of  the ⌦ Union ⌫  Community  shall  be 
covered by an entry summary declaration,.with the exception of means of transport 
temporarily imported and 

2. 

(a) 

The obligation referred to in paragraph 1 shall be waived: 

(cid:216) new 

for  means  of  transport  and  containers  placed  under  the  temporary  admission 
procedure; 

⌦ (b)  for ⌫  means  of  transport  and  the  goods  carried  thereon  only  passing  through  the 
territorial  waters  or  the  airspace  of  the  customs  territory  of  the  Community 
⌦ Union ⌫ without a stop within that territory;. 

(cid:208) 450/2008 (adapted) 

(c) 

in other cases where duly justified by the type of traffic or required by international 
agreements. 

(cid:216) new 

23. 

Except  where  otherwise  specified  in  the  customs  legislation,  an  ⌦ The ⌫  entry 
summary  declaration  shall  be  lodged  ⌦ by  the  person  responsible ⌫  at  the 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

EN 

118 

   EN 

 
 
 
 
 
 
competent  customs  office  (cid:214) within  a  specific  time-limit,   before  the  goods  are 
brought into the customs territory of the Community ⌦ Union ⌫ . 

(cid:216) new 

Commercial,  port  or  transport  information  may  be  used  as  an  entry  summary 
declaration provided it contains the necessary particulars for such declaration and is 
available within a specific time-limit, before the goods are brought into the customs 
territory of the Union. 

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

(cid:208) 450/2008 (adapted) 

4. 

5. 

(cid:208) 450/2008 

5. 

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 declaration may be waived or adapted and the conditions 
under which it may be so waived or adapted; 

(b)  the  deadline  by  which  the  entry  summary  declaration  is  to  be  lodged  or  made 

available before the goods are brought into the customs territory of the Community; 

(c) the rules for exceptions from and variations to the deadline referred to in point (b); 

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

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

In adopting those measures, account shall be taken of the 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. 

EN 

119 

   EN 

 
 
 
 
 
 
 
 
 
 
 
(cid:216) new 

Article 115 
Risk analysis 

The customs office referred to in Article 114(3) shall, within a specific time-limit, carry out 
risk  analysis,  primarily  for  safety  and  security  purposes,  on  the  basis  of  the  entry  summary 
declaration and take the necessary measures based on the results of that risk analysis. 

(cid:208) 450/2008 

Article 88 
Lodgement and responsible person 

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

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

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

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

(a) the importer or consignee or other person in whose name or on whose behalf the 

person referred to in paragraph 2 acts; 

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

to the competent customs authority. 

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

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

EN 

120 

   EN 

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

(cid:208) 450/2008 (adapted) 

Article 89116 
Amendment ⌦ and expiry ⌫ of ⌦ an ⌫ entry summary declaration 

1. 

The  person  who  lodges  the  entry  summary  declaration  shall,  at  his  request,  be 
permitted  ⌦ declarant  may,  upon  application,  be  authorised ⌫  to  amend  one  or 
more  particulars  of  that  ⌦ the  entry  summary ⌫  declaration  after  it  has  been 
lodged. 

(cid:208) 450/2008 

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

(a) the customs authorities have informed the person who lodged the entry summary 

declaration that they intend to examine the goods; 

(b)  the  customs  authorities  have  established  that  the  particulars  in  question  are 

incorrect; 

(c)  the  customs  authorities  have  allowed  the  removal  of  the  goods  from  the  place 

where they were presented. 

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

(a) criteria for establishing grounds for amendments after removal; 

(b) the data elements which may be amended; 

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

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

2. 

The  entry  summary  declaration  shall  be  deemed  not  to  have  been  lodged  when  the 
goods declared have not been brought into the customs territory of the Union within 
a specific time-limit after the declaration has been lodged. 

(cid:216) new 

EN 

121 

   EN 

 
 
 
 
 
 
 
 
 
 
(cid:208) 450/2008 (adapted) 

Article 90117  
Customs declaration replacing entry summary declaration 

The  competent  customs  office  may  waive  the  lodging  of  an  entry  summary  declaration  in 
respect of goods for which, prior to the expiry of the deadline referred to in point (b) of the 
first  subparagraph  of  Article  87(3) ⌦ time-limit  for  lodging  that  declaration, ⌫  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  148112,  it  shall  have  the  status  of  an  entry  summary 
declaration. 

(cid:216) new 

Article 118 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

(d) 

the rules on the procedure for lodging an entry summary declaration; 

the  time-limit  within  which  risk  analysis  is  to  be  carried  out  and  the  necessary 
measures to be taken, in accordance with Article 115; 

the rules on the procedure for amending the entry summary declaration, as referred to 
in Article 116(1);  

the  time-limit  referred  to  in  Article  116(2),  within  which  an  entry  summary 
declaration, is deemed not to have been lodged. 

EN 

122 

   EN 

 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

CHAPTER 2 
ARRIVAL OF GOODS 

SECTION 1 
ENTRY OF GOODS INTO THE CUSTOMS TERRITORY OF THE ⌦ UNION ⌫ 
COMMUNITY 

(cid:216) new  

Article 119 
Notification of arrival of a sea-going vessel or of an aircraft 

1. 

The operator of a sea-going vessel or of an aircraft entering the customs territory of 
the Union shall notify the arrival to the customs office of first entry upon arrival of 
the means of transport. 

Where information on arrival of a sea-going vessel or of an aircraft is available to the customs 
authorities they may waive the notification referred to in the first subparagraph. 

2. 

Port  or  airport  systems  or  other  available  methods  of  information  shall  be  used  to 
notify  the  arrival  of  the  means  of  transport  where  acceptable  to  the  customs 
authorities. 

(cid:208) 450/2008 (adapted) 

Article 120 91  
Customs supervision 

1. 

Goods brought into the customs territory of the Community ⌦ Union ⌫ shall, from 
the  time  of  their  entry,  be  subject  to  customs  supervision  and  may  be  subject  to 
customs  controls.  Where  applicable,  they  shall  be  subject  to  such  prohibitions  and 
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  commercial 
property, including controls on drug precursors, goods infringing certain intellectual 
property rights and cash entering the Community, as well as to the implementation of 
fishery conservation and management measures and of commercial policy measures. 

EN 

123 

   EN 

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

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

Without prejudice to Article 218166, Community ⌦ Union ⌫ goods shall not be subject to 
customs supervision once their customs status is established. 

Non-Community ⌦ Non-Union ⌫ goods shall remain under customs supervision until their 
customs status is changed, or they are re-exported ⌦ brought out of the customs territory of 
the Union ⌫ 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. 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

Article121 92 
Conveyance to the appropriate place 

1. 

2. 

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

Goods brought into a free zone shall be brought into that free zone directly, either by 
sea or air or, if by land, without passing through another part of the customs territory 
of  the  ⌦ Union ⌫  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 accordance with Article 95. 

(cid:208) 450/2008 

EN 

124 

   EN 

 
 
 
 
 
 
32. 

43. 

54. 

(cid:208) 450/2008 (adapted) 

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

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

Paragraphs  1  and  2  shall  not  preclude  application  of  any  special  ⌦ rules ⌫ 
provisions with respect to ⌦ goods transported within frontier zones or in pipelines 
and wires as well as for traffic of negligible economic importance such as ⌫ letters, 
postcards and printed matter and their electronic equivalents held on other media or 
to goods carried by travellers, goods transported within frontier zones or in pipelines 
and  wires  as  well  as  any  other  traffic  of  negligible  economic  importance,  provided 
that  customs  supervision  and  customs  control  possibilities  are  not  thereby 
jeopardised. 

65. 

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

1. 

2. 

Article 12293 
Intra-Community ⌦ Intra-Union ⌫ air and sea services 

Articles  114  to  119,  121  (1)  and  123  to  12687  to  90,  92(1)  and  94  to  97  shall  not 
apply to goods which have temporarily left the customs territory of the ⌦ Union ⌫ 
Community while moving between two points in that territory by sea or air, provided 
that  carriage  has  been  effected  by  a  direct  route  and  by  an  air  or  regular  shipping 
service without a stop outside the customs territory of the ⌦ Union ⌫ Community. 

(cid:208) 450/2008 

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

EN 

125 

   EN 

 
 
 
2. 

In  certain  cases  the  customs  authorities  shall  authorise  shipping  services  for  the 
purposes of paragraph 1 and of Article 132(2). 

(cid:216) new 

(cid:208) 450/2008 

Article 12394 
Conveyance under special circumstances 

Where,  by  reason  of  unforeseeable  circumstances  or  force  majeure,  the  obligation 
laid down in Article 121(1)92(1) cannot be complied with, the person bound by that 
obligation or any other person acting on that person’s behalf shall inform the customs 
authorities of the situation without delay. Where the unforeseeable circumstances or 
force  majeure  do  not  result  in  total  loss  of  the  goods,  the  customs  authorities  shall 
also be informed of their precise location. 

(cid:208) 450/2008 (adapted) 

Where,  by  reason  of  unforeseeable  circumstances  or  force  majeure,  a  vessel  or 
aircraft  covered  by  Article  121(6)92(5)  is  forced  to  put  into  port  or  to  land 
temporarily  in  the  customs  territory  of  the  Community  ⌦ Union ⌫  and  the 
obligation laid down in Article 121(1)92(1) cannot be complied with, the person who 
brought  the  vessel  or  aircraft  into  the  customs  territory  of  the  ⌦ Union ⌫ 
Community,  or  any  other  person  acting  on  that  person’s  behalf,  shall  inform  the 
customs authorities of the situation without delay. 

(cid:208) 450/2008 

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

1. 

2. 

3. 

EN 

126 

   EN 

 
 
 
 
 
SECTION 2 
PRESENTATION, UNLOADING AND EXAMINATION OF GOODS 

Article 12495 
Presentation of goods to customs 

(cid:208) 450/2008 (adapted) 

1. 

Goods  brought  into  the  customs  territory  of  the ⌦ Union ⌫  Community  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) 

the  person  who  brought  the  goods  into  the  customs  territory  of  the  ⌦ Union ⌫ 
Community; 

(b) 

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

(cid:208) 450/2008 

(c) 

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

(cid:208) 450/2008 (adapted) 

(cid:208) 450/2008 

2. 

(a) 

(b) 

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

any person who immediately places the goods under a customs procedure; 

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

EN 

127 

   EN 

 
 
 
 
 
3. 

4. 

5.4. 

(cid:208) 450/2008 
(cid:214) new 

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 (cid:214) , 
except where the lodging of such declaration is not required  . 

(cid:216) new 

Where non-Union goods presented to customs are not covered by an entry summary 
declaration,  and  except  where  the  lodging  of  such  declaration  is  not  required,  the 
holder of the goods shall lodge such a declaration or a customs declaration replacing 
it immediately. 

(cid:208) 450/2008 (adapted) 

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

6. 

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

(cid:216) new 

(cid:208) 450/2008 (adapted) 

Article 12596 
Unloading and examination of goods 

1. 

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

However,  such  permission  ⌦ authorisation ⌫  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. 

EN 

128 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008 

2. 

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

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

SECTION 3 
FORMALITIES AFTER PRESENTATION 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 12697 
Obligation to place non-Community ⌦ non-Union ⌫ goods under a customs procedure 

1. 

2. 

1. 

2. 

Without prejudice to Articles 167,168 and 169 125 to 127, non-Community ⌦ non-
Union ⌫ goods presented to customs shall be placed under a customs procedure. 

(cid:208) 450/2008 

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

(cid:208) 450/2008  

Article 98 

Goods deemed to be placed in temporary storage 

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

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 

EN 

129 

   EN 

 
 
 
 
 
summary  declaration,  the  holder  of  the  goods  shall  lodge  such  a  declaration 
immediately. 

SECTION 4 
GOODS MOVED UNDER A TRANSIT PROCEDURE 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 12799 
Waiver for goods arriving under transit 

Article 121(2) to (6) 92, with the exception of the first subparagraph of paragraph 1 thereof, 
and Articles 95 to 98 124, 125, 126 (cid:214) and 203  shall not apply when goods already under a 
transit procedure are brought into the customs territory of the ⌦ Union. ⌫ Community. 

Article 128100 
Provisions applicable to non-Community goods after a transit procedure has ended 
⌦ Non-Union goods not presented immediately upon arrival ⌫ 

Articles  125,  126  and  20396,  97  and  98  shall  apply  to  ⌦ non-Union ⌫  non-Community 
goods moving under a transit procedure, once such goods have been presented to the customs 
office of destination in the customs territory of the ⌦ Union ⌫ Community, in accordance 
with the rules governing ⌦ the ⌫ transit ⌦ procedure ⌫ . 

(cid:216) new 

Article 129 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

the rules on the notification of arrival referred to in Article 119; 

special rules for the entry into the customs territory of the Union and the presentation 
to customs of goods in accordance with Articles 121(5) and 124(5); 

(c) 

the rules for the granting of the authorisation referred to in Article 122(2). 

EN 

130 

   EN 

 
 
 
(cid:208) 450/2008  

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 

(cid:208) 450/2008 (adapted) 

Article 130101 
Presumption of customs status of ⌦ Union ⌫ Community goods 

1. 

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

2. 

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

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

2. 

(a) the ⌦ In certain ⌫ cases in which the presumption referred to ⌦ laid down ⌫ 
in paragraph 1 of this Article does ⌦ shall ⌫ not apply.; 

(b)  the  means  by  which ⌦ and ⌫  the  customs  status  of ⌦ Union ⌫  Community 

goods may (cid:214) shall  be ⌦ proven. ⌫ established; 

(c) the  

3. 

⌦ In  certain ⌫  cases  in  which  goods  wholly  obtained  in  the  customs  territory  of 
the  ⌦ Union ⌫  Community  do  not  have  the  customs  status  of  ⌦ Union ⌫ 
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., 

EN 

131 

   EN 

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

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

Article 131102 
Loss of customs status of ⌦ Union ⌫ Community goods 

Community ⌦ Union ⌫  goods  shall  become  non-Community ⌦ non-Union ⌫  goods  in 
the following cases: 

(a) 

where  they  are  moved  ⌦ brought ⌫  out  of  the  customs  territory  of  the 
⌦ Union ⌫ Community, insofar as the rules on internal transit or the measures laid 
down in accordance with Article 103 do not apply; 

(b) 

(c) 

(d) 

(cid:208) 450/2008 

where  they  have  been  placed  under  the  external  transit  procedure,  a  storage 
procedure or the inward -processing procedure, insofar as the customs legislation so 
allows; 

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

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

(cid:208) 450/2008 (adapted) 

Article 132103 
Community ⌦ Union ⌫ goods leaving the customs territory ⌦ of the Union ⌫ 
temporarily 

1. 

In  the  cases  referred  to  in  Article  194(2)(b)  to  (f),  goods  shall  keep  their  customs 
status as Union goods only if that status is established under certain conditions and 
by means laid down in the customs legislation. 

(cid:216) new 

EN 

132 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

The measures designed to amend non-essential elements of this Regulation, by supplementing 
it, laying down the conditions under which Community  

⌦ 2. 

In  certain  cases  Union ⌫  goods  may  move,  without  being  subject  to  a  customs 
procedure,  from  one  point  to  another  within  the  customs  territory  of  the 
⌦ Union ⌫ Community and temporarily out of that territory without alteration of 
their  customs  status,  shall  be  adopted  in  accordance  with  the  regulatory  procedure 
with scrutiny referred to in Article 184(4). 

(cid:216) new 

Article 133 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

(d) 

the cases where the presumption laid down in Article 130(1) does not apply; 

the rules on the proof of customs status of Union goods; 

the cases where the goods referred to in Article 130(3) do not have the customs status 
of Union goods; 

the  cases  where  the  customs  status  of  goods  referred  to  in  Article  132(2)  is  not 
altered. 

EN 

133 

   EN 

 
 
 
(cid:208) 450/2008  

CHAPTER 2 
Placing goods under a customs procedure 

SECTION 1 
GENERAL PROVISIONS 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 134104 
Customs declaration of goods and customs supervision of ⌦ Union ⌫ Community goods 

1. 

All goods intended to be placed under a customs procedure, except for the free -zone 
procedure,  (cid:214) and  the  temporary  storage  procedures,   shall  be  covered  by  a 
customs declaration appropriate for the particular procedure. 

2. 

In  certain  cases  persons  other  than  economic  operators  shall  lodge  a  customs 
declaration using means other than electronic data-processing techniques. 

(cid:216) new 

(cid:208) 450/2008 (adapted) 

3.2. 

Community  ⌦ Union ⌫  goods  declared  for  export, 
internal  Community 
⌦ Union ⌫  transit  or  outward  processing  shall be  subject  to  customs  supervision 
from the time of acceptance of the declaration referred to in paragraph 1 until such 
time as they leave ⌦ are brought out of ⌫ the customs territory of the Community 
⌦ Union ⌫ or are abandoned to the State or destroyed or the customs declaration 
is invalidated. 

Article 135105 
Competent customs offices 

1. 

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

EN 

134 

   EN 

 
 
 
 
 
(cid:208) 450/2008 

2. 

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. 

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

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

(b) the customs offices carrying out the formalities for the placing of goods under a customs 

procedure.; 

(c) the customs offices granting authorisations and supervising customs procedures. 

(cid:216) new 

Article 136 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

the  cases  where  the  persons  other  than  economic  operators  lodge  a  customs 
declaration  in  accordance  with  Article  134(2)  and  the  means  to  be  used  for  that 
purpose; 

(b) 

the competent customs office for placing goods under a customs procedure  

Article 137 
Conferral of implementing powers 

The  Commission  shall  adopt  measures  on  the  official  opening  hours  referred  to  in  Article 
135(2)  by  means  of  implementing  acts.  Those  implementing  acts  shall  be  adopted  in 
accordance with the examination procedure referred to in Article 244(4). 

EN 

135 

   EN 

 
 
 
(cid:208) 450/2008 (adapted) 

Article 138 106  
Centralised clearance 

1. 

2. 

3. 

⌦ The ⌫ cCustoms 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. 

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

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

Those  customs  offices  shall  exchange  information  necessary  for  the  release  of  the 
goods. The customs office at which the goods are presented shall allow the release of 
the goods.  

(cid:216) new 

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: 

(cid:208) 450/2008 

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

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

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

(d)  identification  of  the  customs  authority  competent  for  the  granting  of  the 

authorisation; 

(e) consultation with and provision of information to other customs authorities, where 

appropriate; 

(f) the conditions under which the authorisation may be suspended or revoked; 

EN 

136 

   EN 

 
 
 
 
 
 
 
 
 
 
(g)  the  specific  role  and  responsibilities  of  the  competent  customs  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). 

Those measures shall take account of the following: 

– 

– 

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

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

(cid:216) new 

Article 139 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

the rules for the granting of the authorisation referred to in Article 138(1); 

the rules on the procedure on centralised clearance. 

(cid:208) 450/2008 

Article 109 

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  requirements  for  any  necessary  exchange  of  such 
data between customs offices are met. 

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

EN 

137 

   EN 

 
 
 
 
 
3. 

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

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

SECTION 2 
STANDARD CUSTOMS DECLARATIONS 

Article 140108 
Content of a declaration and supporting documents 

1. 

⌦ Standard ⌫Ccustoms declarations shall contain all the particulars necessary for 
application of the provisions governing the customs procedure for which the goods 
are  declared.  Customs  declarations  made  using  an  electronic  data-processing 
technique  shall  contain  an  electronic  signature  or  other  means  of  authentication. 
Paper-based declarations shall be signed. 

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

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

Article 141 
 ⌦ Supporting documents ⌫ 

1.2. 

The  supporting  documents  required  for  ⌦ the ⌫  application  of  the  provisions 
governing  the  customs  procedure  for  which  the  goods  are  declared  shall  be  made 
available  to  the  ⌦ in  the  declarant's  possession  and  at  the  disposal  of  the ⌫ 
customs authorities at the time when the ⌦ customs ⌫ 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. 

(cid:208) 450/2008 

EN 

138 

   EN 

 
 
 
 
 
 
Customs  authorities  may  accept,  instead  of  the  lodging  of  those  documents,  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. 

(cid:216) new 

2. 

3. 

Supporting  documents  shall  be  provided  to  the  customs  authorities  where  Union 
legislation so requires or where necessary for customs controls.  

In specific cases customs authorities may authorise economic operators to establish 
supporting documents. 

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. 

(cid:208) 450/2008 

(cid:216) new 

Article 142 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying:  

(a) 

(b) 

(c) 

the rules on the procedure for lodging the standard customs declaration referred to in 
Article 140;  

the rules on the supporting documents referred to in Articles 141(1); 

the rules for the granting of the authorisation referred to in Article 141(3). 

EN 

139 

   EN 

 
 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

SECTION 3 
SIMPLIFIED CUSTOMS DECLARATIONS 

Article 143109 
Simplified declaration 

(1) 

The customs authorities shall, provided that the conditions of paragraphs 2 and 3 of 
this  Article  are  fulfilled,  (cid:214) may   authorise  ⌦ a ⌫  any  person  to  have  goods 
placed under a customs procedure on the basis of a simplified declaration which may 
omit  certain  of  the  particulars  ⌦referred  to  in  Article  140 ⌫  and  ⌦ the ⌫ 
supporting documents referred to in Article 141108. 

2. 

3. 

1. 

(cid:208) 450/2008 

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

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

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 144110 
Supplementary declaration 

In the case of a simplified declaration pursuant to Article 143109(1) (cid:214) or of an entry 
in  the  declarant’s  records  pursuant  to  Article  154   ,  the  declarant  shall  furnish 
⌦ lodge ⌫  a  supplementary  declaration  containing 
the  further  particulars 
necessary to complete the customs declaration for the customs procedure concerned 
(cid:214) at the competent customs office within a specific time-limit . 

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

(cid:208) 450/2008 

EN 

140 

   EN 

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

2. 

In certain cases the obligation to lodge a supplementary declaration shall be waived. 

(cid:216) new 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

3.2. 

The  supplementary  declaration  and  the  simplified  declaration  referred  to  in  Article 
143109(1) (cid:214) or the entry in the declarant’s records referred to in Article 154, and the 
supplementary  declaration   shall  be  deemed  to  constitute  a  single,  indivisible 
instrument  taking  effect  ⌦ ,  respectively, ⌫  on  the  date  on  which  the  simplified 
declaration  is  accepted  in  accordance  with  Article  112  148  ⌦ and  on  the  date  on 
which the goods are entered in the declarant's records ⌫ . 

4.3. 

The  place  where  the  supplementary  declaration  is  to  be  lodged  in  accordance  with 
the authorisation shall be deemed, for the purposes of Article 7555, to be the place 
where the customs declaration has been lodged. 

(cid:208) 450/2008 

(cid:216) new 

Article 145 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

(d) 

the rules for the granting of the authorisation referred to in Article 143; 

the  rules  on  procedure  for  lodging  the  simplified  declaration  referred  to  in  Article 
143;  

the  rules  on  procedure  for  lodging  the  supplementary  declaration  referred  to  in 
Article 144; 

the  cases  where  the  obligation  to  lodge  a  supplementary  declaration  is  waived  in 
accordance with Article 144(2). 

EN 

141 

   EN 

 
 
 
 
 
SECTION 4 
PROVISIONS APPLYING TO ALL CUSTOMS DECLARATIONS 

(cid:208) 450/2008 (adapted) 

Article 146111 
Person lodging a ⌦ customs ⌫ declaration 

1. 

Without  prejudice  to  Article  144(1)110(1),  a  customs  declaration  may  be  made 
⌦ lodged ⌫ by any person who is able to present or make available ⌦ provide ⌫ 
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, ⌦ that ⌫  the  declaration  must ⌦ shall ⌫  be  made  by  that  person  or  by 
his representative. 

2. 

3. 

The  declarant  shall  be  established  in  the  customs  territory  of  the  ⌦ Union ⌫ 
Community.  

However, theThe following declarants shall not be required to be established ⌦ in 
that customs territory ⌫ : within the Community: 

(a)- 

persons who lodge a ⌦ customs ⌫ declaration for transit or temporary admission; 

(cid:208) 450/2008 

(b)- 

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). 

4. 

The  requirement  to  be  established  in  the  customs  territory  of  the  Union  may  be 
waived in cases other than those laid down in paragraph 3. 

(cid:216) new 

EN 

142 

   EN 

 
 
 
 
Article 147 
Lodging a customs declaration prior to the presentation of the goods 

A  customs  declaration  may  be  lodged  prior  to  the  expected  presentation  of  the  goods  to 
customs. If the goods are not presented within 30 calendar days following the lodging of the 
customs declaration, the customs declaration shall be deemed not to have been lodged. 

(cid:208) 450/2008 (adapted) 

Article 148112 
Acceptance of a ⌦ customs ⌫ declaration 

1. 

⌦ Customs  declarations ⌫  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. 

(cid:208) 450/2008 

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  subparagraph  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. 

(cid:208) 450/2008 

2.3. 

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 governing the customs procedure for which the goods are declared and for 
all other import or export formalities. 

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

EN 

143 

   EN 

 
 
 
 
(cid:208) 450/2008 (adapted) 

Article 149113 
Amendment of a ⌦ customs ⌫ declaration 

1. 

2. 

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

No such amendment shall be permitted where it is requested ⌦ applied for ⌫ after 
any of the following events: 

(a) 

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

(cid:208) 450/2008 

(b) 

the  customs  authorities  have  established  that  the  particulars  in  question  ⌦ of  the 
customs declaration ⌫ are incorrect; 

(cid:208) 450/2008 (adapted) 

(c) 

the customs authorities have released the goods. 

(cid:208) 450/2008 

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

3. 

Upon  application,  within  a  specific  time-limit,  the  amendment  of  the  customs 
declaration may be authorised after release of the goods. 

(cid:216) new 

EN 

144 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008 (adapted) 

Article 150114 
Invalidation of a ⌦ customs ⌫ declaration 

1. 

The  customs  authorities  shall,  at  the  request  of  ⌦ upon  application  by ⌫  the 
declarant, invalidate a ⌦ customs ⌫ declaration already accepted in the following 
cases: 

(cid:208) 450/2008 

(a) 

(b) 

where  they  are  satisfied  that  the  goods  are  immediately  to  be  placed  under  another 
customs procedure; 

where they are satisfied that, as a result of special circumstances, the placing of the 
goods  under  the  customs  procedure  for  which  they  were  declared  is  no  longer 
justified. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

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

2. 

The  ⌦ customs ⌫  declaration  shall  not  be  invalidated  after  the  goods  have  been 
released (cid:214) unless where otherwise provided . 

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

(cid:208) 450/2008 

(cid:216) new 

Article 151 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

EN 

145 

   EN 

 
 
 
 
 
 
(a) 

(b) 

(c) 

(d) 

the  cases  where  the  requirement  for  the  declarant  to  be  established  in  the  customs 
territory of the Union is waived in accordance with Article 146(4); 

the acceptance of a customs declaration referred to in to Article 148; 

the rules on the procedure for amending the customs declaration after the release of 
the goods as referred to in Article 149(2)(c); 

the  rules  for  invalidating  the  customs  declaration  after  the  release  of  the  goods,  as 
referred to in Article 150(2). 

(cid:208) 450/2008 (adapted) 

SECTION 5 
OTHER SIMPLIFICATIONS 

Article 152115 
Facilitation of the drawing-up of customs declarations for goods falling under different tariff 
subheadings 

1. 

Where a consignment is made up of goods falling within different 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 ⌦ and export duty ⌫ chargeable, the 
customs authorities may, at the request of ⌦ upon application by ⌫ the declarant, 
agree  that  import  duties  ⌦ and  export  duty ⌫  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. 

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

(cid:208) 450/2008 

2. 

Paragraph 1 shall not apply for goods subject to prohibitions or restrictions or excise 
duty. 

(cid:216) new 

EN 

146 

   EN 

 
 
 
 
Article153 
Conferral of implementing powers 

The Commission shall adopt measures for the determination of the tariff subheading for the 
application of Article 152(1) by means of implementing acts. Those implementing acts shall 
be adopted in accordance with the examination procedure referred to in Article 244(4). 

(cid:216) new 

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; 

(b)  the  cases  in  which  review  of  the  authorisations  is  to  be  carried  out  and  the 

conditions under which their use is to be monitored by the customs authorities; 

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

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

(e)  identification  of  the  customs  authority  competent  for  the  granting  of  the 

authorisations; 

(f) consultation with and provision of information to other customs authorities, where 

appropriate; 

(g) the conditions under which the authorisations may be suspended or revoked; 

(h)  the  specific  role  and  responsibilities  of  the  competent  customs  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: 

EN 

147 

   EN 

 
 
 
 
 
 
 
 
 
 
 
– 

– 

– 

– 

1. 

2. 

3. 

4. 

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

the rules adopted pursuant to Article 25(3), 

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

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

(cid:216) new 

Article 154 
Entry in the declarant’s records 

The customs authorities may, upon application, authorise a person to lodge a customs 
declaration  in  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. 

The customs authorities may, upon application, waive the obligation for the goods to 
be presented. 

The  customs  declaration  shall  be  deemed  to  have  been  accepted  at  the  moment  at 
which the goods are entered in the records. 

The customs authority shall take the necessary measures to ensure that the holder of 
the authorisation complies with his obligations. 

Article 155 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

(d) 

the rules for the granting of the authorisation referred to in Article 154 (1) and (2); 

the rules on the procedure for lodging a customs declaration in the form of an entry 
in the declarant's records in accordance with Article 154(1); 

the obligations of the holder of the authorisation referred to in Article 154(4); 

the  rules  on  the  procedure  for  taking  the  necessary  measures  laid  down  in  Article 
154(4). 

EN 

148 

   EN 

 
 
Article 156 
Self-assessment 

1. 

2. 

3. 

Customs authorities may, upon application, authorise an economic operator to carry 
out  certain  customs  formalities  which  are  to  be  carried  out  by  the  customs 
authorities,  to  determine  the  amount  of  import  and  export  duty  payable,  and  to 
perform certain controls under customs supervision. 

The applicant for the authorisation referred to in paragraph 1 shall be an authorised 
economic operator for customs simplifications.  

The  competent  customs  office  shall  take  the  necessary  measures  to  ensure  that  the 
holder of the authorisation referred to in paragraph 1 complies with his obligations. 

Article 157 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

(d) 

the rules for the granting of the authorisation referred to in Article 156(1); 

the  customs  formalities  and  the  controls  to  be  carried  out  by  the  holder  of  the 
authorisation in accordance with Article 156(1); 

the obligations of the holder of the authorisation referred to in Article 156(3); 

the  rules  on  the  procedure  for  taking  the  necessary  measures  laid  down  in  Article 
156(3). 

(cid:208) 450/2008 (adapted) 

CHAPTER 3 
Verification and release of goods 

SECTION 1 
VERIFICATION 

Article 158117 
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 ⌦ has been ⌫ accepted: 

EN 

149 

   EN 

 
 
(a) 

examine the declaration and all of the supporting documents; 

(cid:208) 450/2008 

(b) 

require the declarant to present ⌦ provide ⌫ other documents; 

(cid:208) 450/2008 (adapted) 

(c) 

(d) 

1. 

2. 

3. 

1. 

examine the goods; 

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

(cid:208) 450/2008 

Article 159118 
Examination and sampling of goods 

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. 

The  declarant  shall  have  the  right  to  be  present  or  represented  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. 

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

Article 160119 
Partial examination and sampling of goods 

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

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

EN 

150 

   EN 

 
 
 
 
2. 

3. 

1. 

2. 

3. 

1. 

(cid:208) 450/2008 (adapted) 

For  the  purposes  of  paragraph  1,  where  a  customs  declaration  covers  ⌦ goods 
falling under ⌫ two or more ⌦ tariff subheadings ⌫ items, the particulars relating 
to ⌦ goods falling under ⌫ each item ⌦ tariff subheading ⌫ shall be deemed to 
constitute a separate declaration. 

The Commission shall, in accordance with the management 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. 

(cid:208) 450/2008  

Article 161120 
Results of the verification 

The results of verifying the customs declaration shall be used for the application of 
the provisions governing the customs procedure under which the goods are placed. 

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

(cid:208) 450/2008 (adapted) 

The results of the verification made by the customs authorities shall have the same 
conclusive force throughout the customs territory of the ⌦ Union ⌫ Community. 

(cid:208) 450/2008 (adapted) 

(cid:208) 450/2008 

Article 162121 
Identification measures 

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  identification  is  required  in  order  to  ensure  compliance  with  the  provisions 
governing the customs procedure for which those goods have been declared. 

EN 

151 

   EN 

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

(cid:208) 450/2008 (adapted) 

(cid:208) 450/2008 

2. 

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

(cid:208) 450/2008 (adapted) 

Article 163122 
Implementing measures ⌦ Conferral of implementing powers ⌫ 

(cid:208) 450/2008 
(cid:214) new 

The  Commission  may,  (cid:214) shall  adopt  by  means  of  implementing  acts  measures  on  the 
verification of the customs declaration, the examination and sampling of goods and the results 
of  the  verification.  Those  implementing  acts  shall  be  adopted   in  accordance  with  the 
regulatory (cid:214) examination  procedure referred to in Article 244(4)184(2) , adopt measures 
for the implementation of this Section. 

SECTION 2 
RELEASE 

Article 164123 
Release of the goods 

(cid:208) 450/2008 (adapted) 

1. 

Without prejudice to Article 117, ⌦ Where ⌫ 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  release  the  goods  as  soon  as  the  particulars  in  the  customs 
declaration have been verified or are accepted without verification. 

EN 

152 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008 

The  first  subparagraph  shall  also  apply  where  verification  as  referred  to  in  Article  158117 
cannot be completed within a reasonable period of time and the goods are no longer required 
to be present for verification purposes. 

2. 

All the goods covered by the same declaration shall be released at the same time. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

For  the  purposes  of  the  first  subparagraph,  where  a  customs  declaration  covers  ⌦ goods 
falling  under ⌫  two  or  more  ⌦ tariff  sub-headings ⌫  items,  the  particulars  relating  to 
⌦ goods falling under ⌫ each item ⌦ tariff sub-heading ⌫ 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 prejudice to 
appropriate controls. 

(cid:208) 450/2008  

(cid:208) 450/2008 

Article 165124 
Release dependent upon payment of the amount of import or export duty corresponding to the 
customs debt or provision of a guarantee 

1. 

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

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

(cid:208) 450/2008 (adapted) 

EN 

153 

   EN 

 
 
 
 
 
 
Where, pursuant to the provisions governing the customs procedure 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 guarantee is provided. 

(cid:208) 450/2008 

2. 

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 paragraph 1 of this Article. 

In certain cases, the release of the goods shall not be conditional upon the payment of 
the  amount  of  import  or  export  duty  corresponding  to  the  customs  debt  or  to  the 
provision of a guarantee to cover that debt. 

(cid:216) new 

Article 166 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying the cases referred to in Article 165(2). 

(cid:208) 450/2008 

CHAPTER 4 
Disposal of goods 

Article 167125 
Destruction of goods 

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

Article 168126 
Measures to be taken by the customs authorities 

1. 

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

EN 

154 

   EN 

 
 
 
 
(a) 

where  one  of  the  obligations  laid  down  in  customs  legislation  concerning  the 
introduction  of  non-Community ⌦ non-Union ⌫  goods  into  the  customs  territory 
of  the  ⌦ Union ⌫  Community  has  not  been  fulfilled,  or  the  goods  have  been 
withheld from customs supervision; 

(cid:208) 450/2008 (adapted) 

(b) 

where the goods cannot be released for any of the following reasons: 

(cid:208) 450/2008 

(a) 

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; 

(cid:208) 450/2008 (adapted) 

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

(ii) payments or a guarantee which should have been made or provided in respect of 
import  or  export  ⌦ duty ⌫  duties,  as  the  case  may  be,  have  not  been  made  or 
provided within the period prescribed; 

(iii) they ⌦ the goods ⌫ are subject to prohibitions or restrictions;  

(cid:208) 450/2008 

(c) 

(d) 

where  the  goods  have  not  been  removed  within  a  reasonable  period  after  their 
release; 

where, after their release, the goods are found not to have fulfilled the conditions for 
that release; 

(e) 

where goods are abandoned to the State in accordance with Article 169127. 

2. 

Non-Community ⌦ Non-Union ⌫ goods which have been abandoned to the State, 
seized  or  confiscated  shall  be  deemed  to  be  placed  under  the  temporary  storage 
procedure. 

(cid:208) 450/2008 (adapted) 

EN 

155 

   EN 

 
 
 
 
 
 
1. 

2. 

Article 169127 
Abandonment 

Non-Community  ⌦ Non-Union ⌫  goods  and  goods  placed  under  the  end-use 
procedure may with prior permission of the customs authorities be abandoned to the 
State by the holder of the procedure or, where applicable, the holder of the goods. 

Abandonment shall not entail any expense for the State. The holder of the procedure 
or, where applicable, the holder of the goods, shall bear the costs of any destruction 
or other disposal of goods. 

(cid:208) 450/2008 

Article 128 

Implementing measures 

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

(cid:216) new 

Article 170 
Invalidation of a customs declaration 

Where  goods  to  be  destroyed,  abandoned  to  the  State,  seized  or  confiscated  are  already 
subject to a customs declaration, customs authorities shall invalidate that customs declaration.  

Article 171 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

the rules on the procedure for taking the necessary measures for disposal of goods;  

the rules on abandonment of goods to the State in accordance with Article 169. 

EN 

156 

   EN 

 
 
 
TITLE VI 
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT 
⌦ DUTY ⌫ DUTIES 

(cid:208) 450/2008 (adapted) 

CHAPTER 1 
Release for free circulation 

Article 172129 
Scope and effect 

1. 

Non-Community ⌦ Non-Union ⌫  goods  intended  to  be  put  on  the ⌦ Union ⌫ 
Community  market  or  intended  for  private  use  or  consumption  within  the 
⌦ customs territory of the Union ⌫ Community shall be placed under release for 
free circulation. 

2. 

Release for free circulation shall entail the following: 

(cid:208) 450/2008 

(a) 

the collection of any import duties ⌦ duty ⌫ due; 

(cid:208) 450/2008 (adapted) 

(cid:208) 450/2008 

(b) 

(c) 

(d) 

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

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

completion  of  the  other  formalities  laid  down  in  respect  of  the  importation  of  the 
goods. 

3. 

Release for free circulation shall confer on non-Community ⌦ non-Union ⌫ goods 
the customs status of ⌦ Union ⌫ Community goods. 

(cid:208) 450/2008 (adapted) 

EN 

157 

   EN 

 
 
 
 
 
 
(cid:216) new 

Article 173 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying  the  rules  on  the  application  of  the  commercial  policy  measures,  prohibitions  and 
restrictions referred to in Article 172(2)(c) to goods placed under a special procedure prior to 
their release for free circulation. 

(cid:208) 450/2008 (adapted) 

CHAPTER 2 
Relief from import ⌦ duty ⌫ duties 

SECTION 1 
RETURNED GOODS 

Article 174130 
Scope and effect 

1. 

Non-Community  ⌦ Non-Union ⌫  goods  which,  having  originally  been  exported 
as ⌦ Union ⌫ Community goods from the customs territory of the ⌦ Union ⌫ 
Community, are returned to that territory within a period of three years and declared 
for release for free circulation shall, at the request of ⌦ upon application by ⌫ the 
person concerned, be granted relief from import ⌦ duty ⌫ duties. 

The  first  subparagraph  shall  apply  even  where  the  returned  goods  represent  only  a 
part of the goods previously exported from the customs territory of the Union. 

(cid:216) new 

2. 

The  three-year  period  referred  to  in  paragraph  1  may  be  exceeded  in  order  to  take 
account of special circumstances. 

(cid:208) 450/2008 

EN 

158 

   EN 

 
 
 
 
 
(cid:208) 450/2008 (adapted) 

3. 

Where,  prior  to  their  export  from  the  customs  territory  of  the  ⌦ Union ⌫ 
Community, the returned goods had been released for free circulation duty-free or at 
a reduced rate of import duty because of a particular end-use, relief from duty under 
paragraph 1 shall be granted only if they are to be released for free circulation for the 
same end-use. 

Where the end-use for which the goods in question are to be released for free circulation is no 
longer the same, the amount of import duty shall be reduced by any amount collected on the 
goods when they were first released for free circulation. Should the latter amount exceed that 
levied on the release for free circulation of the returned goods, no repayment shall be granted. 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

4. 

5. 

Where  Community  ⌦ Union ⌫  goods  have 
their  customs  status  as 
⌦ Union ⌫ Community goods pursuant to Article 131102(b) and are subsequently 
released for free circulation, paragraphs 1, 2 and 3 of this Article shall apply mutatis 
mutandis. 

lost 

The  relief  from  import  duties  ⌦ duty ⌫  shall  be  granted  only  if  goods  are 
reimported in the state in which they were exported. 

(cid:216) new 

6. 
The  relief  from  import  duty shall  be granted  for  returned  goods  provided  that  the 
person  requesting  such  relief  provides  information  establishing  that  the  conditions  for  the 
relief are fulfilled. 

That  information  shall  be  provided  to  the  customs  office  where  the  customs  declaration  for 
release for free circulation is lodged. 

(cid:208) 450/2008 

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: 

EN 

159 

   EN 

 
 
 
 
 
 
(a) goods exported from the customs territory of the Community 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 

(cid:216) new 

Article 175 
Goods which benefited from measures laid down under the common agricultural policy 

Relief from import duty provided for in Article 174 shall not be granted to goods which have 
benefited  from  measures  laid  down  under  the  common  agricultural  policy  involving  their 
export out of the customs territory of the Union, except where otherwise provided in specific 
cases. 

(cid:208) 450/2008 (adapted) 

Article 176132 
Goods previously placed under the inward -processing procedure 

1. 

2. 

3. 

Article  174130  shall  apply  mutatis  mutandis  to  processed  products  which  were 
originally  re-exported  from  the  customs  territory  of  the  ⌦ Union ⌫  Community 
subsequent to an inward -processing procedure. 

At the request of ⌦ Upon application by ⌫ the declarant and provided he submits 
the  necessary  information,  the  amount  of  import  duty  on  the  goods  covered  by 
paragraph  1  of  this  Article  shall  be  determined  in  accordance  with  Article 
74(3)53(3). The date of acceptance of the re-export notification shall be regarded as 
the date of release for free circulation. 

The relief from import duties ⌦ duty ⌫ provided for in Article 174130 shall not be 
granted  for  processed  products  which  were  exported  in  accordance  with  Article 
191(2)(c),142(2)(b),  unless  it  is  ensured  that  no  goods  will  be  placed  under  the 
inward -processing procedure. 

EN 

160 

   EN 

 
 
 
 
 
 
(cid:216) new 

Article 177 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

1. 

(a) 

the  cases  where  goods  are  considered  to  be  reimported  in  the  state  in  which  they 
were exported; 

the rules on the information referred to in Article 174(6); 

the specific cases referred to in Article 175. 

SECTION 2 
SEA-FISHING AND PRODUCTS TAKEN FROM THE SEA 

(cid:208) 450/2008 (adapted) 

Article 178133 
Products of sea-fishing and other products taken from the sea 

Without prejudice to Article 53(1)36(1), the following shall be exempt from import 
⌦ duty ⌫ duties when they are released for free circulation: 

products of sea-fishing and other products taken from the territorial sea of a country 
or territory outside the customs territory of the ⌦ Union ⌫ 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. 

(cid:208) 450/2008 

2. 

The  person  concerned  shall  provide  evidence  that  the  conditions  laid  down  in 
paragraph 1 are fulfilled. 

(cid:216) new 

EN 

161 

   EN 

 
 
 
 
 
Article 179 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying the rules on the evidence referred to in Article 178(2). 

(cid:208) 450/2008 

SECTION 3 
IMPLEMENTING MEASURES 

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

(cid:208) 450/2008 

TITLE VII 
SPECIAL PROCEDURES 

CHAPTER 1 
General provisions 

Article 180135 
Scope 

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

(a) 

(b) 

(c) 

(d) 

transit, which shall comprise external and internal transit; 

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

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

processing, which shall comprise inward and outward processing. 

EN 

162 

   EN 

 
 
 
Article 181136 
Authorisation 

1. 

(a)- 

(b)- 

An authorisation from the customs authorities shall be required for the following: 

the  use  of  the  inward  or  outward  -processing  procedure,  the  temporary  admission 
procedure or the end-use procedure, 

the operation of storage facilities for the temporary storage or customs warehousing 
of goods, except where the storage facility operator is the customs authority itself. 

The conditions under which the use of one or more of the procedures referred to above ⌦ in 
the first subparagraph ⌫ or the operation of storage facilities is permitted shall be set out in 
the authorisation. 

(cid:208) 450/2008 (adapted) 

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: 

(cid:208) 450/2008 

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

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

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

(d)  identification  of  the  customs  authority  competent  for  the  granting  of  the 

authorisation; 

(e) consultation with and provision of information to other customs authorities, where 

appropriate; 

(f) the conditions under which the authorisation may be suspended or revoked; 

(g)  the  specific  role  and  responsibilities  of  the  competent  customs  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). 

Those measures shall take account of the following: 

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

EN 

163 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
(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. 

2. 

In certain cases the authorisation may be granted with retroactive effect  

(cid:216) new  

(cid:208) 450/2008 (adapted) 

3. 

(a) 

(b) 

(c) 

(d) 

Except  where  otherwise  provided  for  in  the  customs  legislation,  the  authorisation 
referred  to  in  paragraph  1  shall  be  granted  only  to  the  following  persons  ⌦ who 
satisfy the following conditions: ⌫ 

persons who ⌦ they ⌫ are established in the customs territory of the ⌦ Union ⌫ 
Community; 

persons  who ⌦ they ⌫  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, ⌦ they ⌫ provide a guarantee in accordance with Article 7756; 

(c)  in  the  case  of  the  temporary  admission  or  inward  -processing  procedure,  the 
person who uses ⌦ they use ⌫ the goods or arranges for their use or who carries 
⌦ they carry ⌫ 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). 

(cid:208) 450/2008 

An  authorised  economic  operator  for  customs  simplifications  shall  be  deemed  to  fulfil  the 
condition  laid  down  in  point  (b),  insofar  as  the  activity  pertaining  to  the  special  procedure 
concerned was taken into account when granting that authorisation. 

(cid:216) new 

EN 

164 

   EN 

 
 
 
 
 
 
4. 

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

(cid:208) 450/2008 (adapted) 

(a) 

where  the  customs  authorities  are  able  to  exercise  customs  supervision  without 
having  to  introduce  administrative  arrangements  disproportionate  to  the  economic 
needs involved; 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

(b) 

5. 

6. 

where  the  essential  interests  of  ⌦ Union ⌫  Community  producers  would  not  be 
adversely  affected  by  an  authorisation  for  a  processing  procedure  (economic 
conditions). 

The essential interests of Community ⌦ Union ⌫ producers shall be deemed not to 
be  adversely  affected,  as  referred  to  in  paragraph  4(b)point  (b)  of  the  first 
subparagraph,  except  where  evidence  to  the  contrary  exists  or  where  the  customs 
legislation provides that the economic conditions are deemed to be fulfilled. 

Where  evidence  exists  that  the  essential  interests  of  ⌦ Union ⌫  Community 
producers  are  likely  to  be  adversely  affected,  an  examination  of  the  economic 
conditions shall take place ⌦ at Union level ⌫ in accordance with Article 185. 

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

(cid:208) 450/2008 

(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,  taking  into  account  commercial  and  agricultural  policy 
measures; 

(c)  the  determination  of  cases  in  which  the  economic  conditions  are  deemed  to  be 

fulfilled. 

EN 

165 

   EN 

 
 
 
 
 
 
 
 
7. 

The  customs  authorities  shall  ensure  that  the  holder  of  the  authorisation  complies 
with his obligations. 

(cid:216) new 

8.5. 

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. 

(cid:208) 450/2008 

(cid:216) new 

Article 182 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying : 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

the  rules  for  granting  the  authorisation  for  the  procedures  referred  to  in  Article 
181(1); 

the cases where an authorisation is granted with retroactive effect in accordance with 
Article 181(2); 

the exceptions from the conditions referred to in Article 181(3) and (4); 

the cases in which the economic conditions are deemed to be fulfilled as referred to 
in Article 181(5); 

the rules for examining the economic conditions referred to in Article 181(6); 

the obligations of the holder of the authorisation referred to in Article 181(7); 

the rules on the procedure to ensure that the holder of the authorisation complies with 
his obligation in accordance with Article 181(7). 

(cid:208) 450/2008 (adapted) 

Article 183137 
Records 

1. 

Except for the transit procedure, or where otherwise provided for under the customs 
legislation,  the  holder  of  the  authorisation,  the  holder  of  the  procedure,  and  all 

EN 

166 

   EN 

 
 
 
 
 
persons  carrying  on  an  activity  involving  the  storage,  working  or  processing  of 
free  zones,  shall  keep 
goods,  or 
⌦ appropriate ⌫records in a form approved by the customs authorities. 

the  sale  or  purchase  of  goods 

in 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

The records ⌦ shall ⌫ must (cid:214) contain the information and the particulars which  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. 

2. 

2. 

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

(cid:208) 450/2008 

An  authorised  economic  operator  for  customs  simplifications  shall  be  deemed  to 
comply  with  the  obligation  laid  down  in  paragraph  1  insofar  as  his  records  are 
appropriate for the purpose of the special procedure concerned.  

(cid:216) new 

Article 184 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying the type of information and the particulars that are to be contained in the records in 
order to enable the customs authorities to supervise the procedure concerned, as referred to in 
Article 183. 

(cid:208) 450/2008 (adapted) 

Article 185138 
Discharge of a procedure 

1. 

In cases other than the transit procedure and without prejudice to Article 218166, 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 
been brought out of ⌫ left the customs territory of the ⌦ Union ⌫ Community, or 
have  been  destroyed  with  no  waste  remaining,  or  are  abandoned  to  the  State  in 
accordance with Article 169127. 

EN 

167 

   EN 

 
 
 
 
 
(cid:208) 450/2008 

2. 

3. 

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

4. 

The  discharge  of  the  procedure  shall  take  place  within  a  certain  time-limit,  unless 
otherwise provided. 

(cid:216) new 

Article 186 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243 
specifying the rules for the discharge referred to in Article 185. 

(cid:208) 450/2008 (adapted) 

Article 187139 
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 procedure other than transit may, under the conditions laid down by the 
customs  authorities,  be  fully  or  partially  transferred  to  other  persons ⌦ another  person ⌫ 
who fulfils the conditions laid down for the procedure concerned. 

Article 188140 
Movement of goods 

1. Goods placed under a special procedure other than transit or in a free zone may be moved 
between different places in the customs territory of the ⌦ Union ⌫ Community, insofar as 
this is provided for in the authorisation or under the customs legislation. 

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

(cid:208) 450/2008 

EN 

168 

   EN 

 
 
 
 
 
(cid:208) 450/2008 

Article 189141 
Usual forms of handling 

Goods  placed  under  customs  warehousing  or  a  processing  procedure  or  in  a  free  zone  may 
undergo  usual  forms  of  handling  intended  to  preserve  them,  improve  their  appearance  or 
marketable quality or prepare them for distribution or resale. 

(cid:216) new 

Article 190 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying:  

(a) 

(b) 

(c) 

the  rules  for  transferring  the  rights  and  obligations  of  the  holder  of  the  procedure 
with  regard  to  goods  which  have  been  placed  under  a  special  procedure  other  than 
transit in accordance with Article 187; 

the  rules  for  the  movement  of  goods  placed  under  a  special  procedure  other  than 
transit or in a free zone in accordance with Article 188; 

the  usual  forms  of  handling  for  goods  placed  under  customs  warehousing  or  a 
processing procedure or in a free zone as referred to in Article 189. 

(cid:208) 450/2008 (adapted) 

Article 191142 
Equivalent goods 

1. 

Equivalent goods shall consist in ⌦ Union ⌫ 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-Union ⌫ 
non-Community  goods  which  are  processed  instead  of  ⌦ Union ⌫  Community  goods 
placed under the outward -processing procedure. 

Equivalent  ⌦ Except  where  otherwise  provided,  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. 

EN 

169 

   EN 

 
 
 
 
 
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). 

(cid:208) 450/2008 

2. 

The  customs  authorities  shall  ⌦ ,  upon  application, ⌫  authorise  the  following, 
provided  that  the  proper  conduct  of  the  procedure,  in  particular  as  regards  customs 
supervision, is ensured: 

(cid:208) 450/2008 (adapted) 

(a) 

the  use  of  equivalent  goods  under  a  special  procedure  other  than  the  transit, 
temporary admission (cid:214) customs warehousing, free zones, end-use  and temporary 
storage a (cid:214) processing  procedure; 

(cid:208) 450/2008 
(cid:214) new 

(b) 

the  use  of  equivalent  goods  under  the  temporary  admission  procedure,  in  specific 
cases; 

(cid:216) new 

(cid:208) 450/2008 (adapted) 

(bc) 

(cd) 

in  the  case  of  the  inward  -processing  procedure,  the  exportation  of  processed 
products obtained from equivalent goods before the importation of the goods they are 
replacing; 

in  the  case  of  the  outward  -processing  procedure,  the  importation  of  processed 
products obtained from equivalent goods before the exportation of the goods they are 
replacing. 

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

(cid:208) 450/2008  

EN 

170 

   EN 

 
 
 
 
 
 
 
An  authorised  economic  operator  for  customs  simplifications  shall  be  deemed  to  fulfil  the 
condition that the proper conduct of the procedure is ensured, insofar as the activity pertaining 
to the special procedure concerned was taken into account when granting that authorisation. 

(cid:216) new 

3. 

The use of equivalent goods shall not be permitted in any of the following cases: 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

(a) 

(b) 

where  only  usual  forms  of  handling  as  defined  in  Article  189141  are  carried  out 
under the inward processing ⌦ procedure ⌫ ; 

where  a  prohibition  of  drawback  of,  or  exemption  from,  import  duties ⌦ duty ⌫ 
applies  to  non-originating  goods  used  in  the  manufacture  of  processed  products 
under the inward processing ⌦ procedure ⌫, for which a proof of origin is issued 
or  made  out  in  the  framework  of  a  preferential  arrangement  between  the 
⌦ Union ⌫  Community  and  certain  countries  or  territories  outside  the  customs 
territory of the ⌦ Union ⌫ Community or groups of such countries or territories; 
or 

(c) 

where  it  would  lead  to  an  unjustified  import  duty  advantage ⌦ or  where  provided 
for in Union legislation. ⌫ 

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). 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

4. 

In the case referred to in paragraph 2(c)2(b) of this Article, and where the processed 
products would be liable to export ⌦ duty ⌫ duties if they were not being exported 
in  the  context  of  the  inward  -processing  procedure,  the  holder  of  the  authorisation 
shall provide a guarantee to ensure payment of the duties ⌦ export duty ⌫ should 
the  ⌦ non-Union ⌫  non-Community  goods  not  be  imported  within  the  period 
referred to in Article 222(3).169(3). 

EN 

171 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008  

Article 143 
 Implementing measures  

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

(cid:216) new 

Article 192 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

(d) 

the exceptions from the third subparagraph of Article 191(1); 

the rules on the procedure for the use of equivalent goods authorised in accordance 
with Article 191(2); 

the cases where equivalent goods are used under the temporary admission procedure, 
in accordance with Article 191(2)(b); 

the  cases  where  the  use  of  equivalent  goods  is  not  permitted  in  accordance  with 
Article 191(3)(c); 

(e) 

the time-limit referred to in Article 222(3). 

EN 

172 

   EN 

 
 
 
(cid:208) 450/2008 (adapted) 

CHAPTER 2 
Transit 

SECTION 1 
EXTERNAL AND INTERNAL TRANSIT 

Article 193144 
External transit 

1. 

Under the external transit procedure, non-Community ⌦ non-Union ⌫ goods may 
be moved from one point to another within the customs territory of the ⌦ Union ⌫ 
Community without being subject to any of the following: 

(a) 

import ⌦ duty ⌫ duties; 

(b) 

other charges as provided for under other relevant provisions in force; 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

(c) 

2. 

2. 

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

The  measures  designed  to  amend  non-essential  elements  of  this  Regulation,  by 
supplementing it, laying down cases in which and the conditions under which  

⌦ In  certain  cases ⌫  Community  ⌦ Union ⌫  goods  are  to  ⌦ shall ⌫ be 
placed under the external transit, shall be adopted in accordance with the regulatory 
procedure with scrutiny referred to in Article 184(4). 

3. 

Movement  as  referred  to  in  paragraph  1  shall  take  place  in  one  of  the  following 
ways: 

(cid:208) 450/2008 

EN 

173 

   EN 

 
 
 
 
 
(a) 

under the external ⌦ Union ⌫ Community transit procedure; 

(cid:208) 450/2008 (adapted) 

(b) 

in accordance with the TIR Convention, provided that such movement: 

(cid:208) 450/2008  

(cid:208) 450/2008 (adapted) 

(i) began or is to end outside the customs territory of the ⌦ Union ⌫ Community; 
or 

(ii)  is  effected  between  two  points  in  the  customs  territory  of  the  ⌦ Union ⌫ 
Community  through  the  territory  of  a  country  or  territory  outside  the  customs 
territory of the ⌦ Union ⌫ Community; 

(cid:208) 450/2008 

(c) 

(d) 

(e) 

(f) 

in  accordance  with  the  ATA  Convention/Istanbul  Convention,  where  a  transit 
movement takes place; 

under  cover  of  the  Rhine  Manifest  (Article  9  of  the  Revised  Convention  for  the 
Navigation of the Rhine); 

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; 

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. 

External transit shall apply without prejudice to Article 140. 

(cid:208) 450/2008 

EN 

174 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008 (adapted) 

Article 194145 
Internal transit 

1. 

Under  the  internal  transit  procedure,  and  under  the  conditions  laid  down  in 
paragraphs  2,  and  3,  Community  Union  goods  may  be  moved  from  one  point  to 
another  within  the  customs  territory  of  the  ⌦ Union ⌫  Community,  and  pass 
through  another ⌦ a  country  or ⌫  territory  outside  that ⌦ customs ⌫  territory, 
without any change in their customs status. 

2. 

The  movement  referred  to  in  paragraph  1  shall  take  place  in  one  of  the  following 
ways: 

(cid:208) 450/2008 

(a) 

under  the  internal ⌦ Union ⌫  Community  transit  procedure  provided  that  such  a 
possibility is provided for in an international agreement; 

(cid:208) 450/2008 (adapted) 

(b) 

(c) 

(d) 

(e) 

(f) 

in accordance with the TIR Convention; 

(cid:208) 450/2008 

in  accordance  with  the  ATA  Convention/Istanbul  Convention,  where  a  transit 
movement takes place; 

under  cover  of  a  Rhine  Manifest  (Article 9  of  the  Revised  Convention  for  the 
Navigation of the Rhine); 

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; 

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. 

EN 

175 

   EN 

 
 
 
 
 
(cid:208) 450/2008 

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). 

(cid:216) new 

Article 195 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying:  

(a) 

(b) 

the cases where Union goods are to be placed under the external transit procedure in 
accordance with Article 193(2); 

the  rules  for  adjusting  the  provisions  of  the  international  instruments  referred  to  in 
Articles 193(3)(b) to (f) and 194(2)(b) to (f) to the needs of the Union. 

(cid:208) 450/2008 (adapted) 

SECTION 2 
COMMUNITY ⌦ UNION ⌫ TRANSIT 

Article 196146 
Obligations of the holder of the ⌦ Union ⌫ Community transit procedure and of the carrier 
and recipient of goods moving under the ⌦ Union ⌫ Community transit procedure 

1. 

The holder of the ⌦ Union ⌫ Community transit procedure shall be responsible for 
the following: 

(a) 

presentation of the goods intact and the required information 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; 

(cid:208) 450/2008 

EN 

176 

   EN 

 
 
 
 
 
(b) 

(c) 

2. 

3. 

4. 

5. 

observance of the customs provisions relating to the procedure; 

unless otherwise provided for in the customs legislation, provision of a guarantee in 
order to ensure payment of the amount of import or export duty corresponding to any 
customs  debt  or  other  charges,  as  provided  for  under  other  relevant  provisions  in 
force, which may be incurred in respect of the goods. 

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. 

(cid:208) 450/2008 (adapted) 

A  carrier  or  recipient  of  goods  who  accepts  goods  knowing  that  they  are  moving 
under  the ⌦ Union ⌫  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 
authorities to ensure their identification. 

(cid:216) new 

Upon  application,  the  customs  authorities  may  authorise  a  person  to  use 
simplifications regarding the placement of goods under the Union transit procedure 
and regarding the end of that procedure. 

The  customs  authorities shall ensure  that the persons referred to in paragraphs 1, 3 
and 4 comply with their obligations. 

(cid:208) 450/2008 (adapted) 

Article 197147 
Goods passing through the territory of a country ⌦ or territory ⌫ outside the customs 
territory of the ⌦ Union ⌫ Community under the external ⌦ Union ⌫ Community transit 
procedure 

1. 

(a) 

(b) 

The  external  ⌦ Union ⌫  Community  transit  procedure  shall  apply  to  goods 
passing  through  a ⌦ country  or  a ⌫  territory  outside  the  customs  territory  of  the 
⌦ Union ⌫ Community if one of the following conditions is satisfied: 

provision is made to that effect under an international agreement; 

carriage through that ⌦ country or ⌫ territory is effected under  cover  of a single 
transport  document  drawn  up  in  the  customs  territory  of  the  ⌦ Union ⌫ 
Community. 

EN 

177 

   EN 

 
 
 
 
2. 

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

(cid:216) new 

Article 198 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

the obligations of the persons referred to in Article 196(1), (3) and (4); 

the rules for the granting of the authorisation referred to in Article 196(4); 

the rules on the procedure to ensure that the obligations referred to in Article 196(5) 
are complied with. 

(cid:208) 450/2008 (adapted) 

CHAPTER 3 
Storage 

SECTION 1 
COMMON PROVISIONS 

Article 199148 
Scope 

1. 

Under a storage procedure, non-Community ⌦ non-Union ⌫ goods may be stored 
in the customs territory of the Community ⌦ Union ⌫ without being subject to any 
of the following: 

(a) 

import ⌦ duty ⌫ duties; 

(b) 

other charges as provided for under other relevant provisions in force; 

(cid:208) 450/2008 

EN 

178 

   EN 

 
 
 
 
(cid:208) 450/2008 (adapted) 

(c) 

2. 

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

Community ⌦ Union ⌫  goods  may  be  placed  under  the  customs  warehousing  or 
free  -zone  procedure  in  accordance  with  the  customs  legislation  or  ⌦ Union ⌫ 
Community  legislation  governing  specific  fields,  or  in  order  to  benefit  from  a 
decision granting repayment or remission of import ⌦ duty ⌫ duties. 

The measures designed to amend non-essential elements of this Regulation, by supplementing 
it,  laying  down  cases  in  which,  and  the  conditions  under  which,  Community  goods  may  be 
placed  under  the  customs  warehousing  or  free-zone  procedures,  shall  be  adopted  in 
accordance with the regulatory procedure with scrutiny referred to in Article 184(4). 

(cid:208) 450/2008 

3. 

4. 

1. 

(a) 

(b) 

(c) 

(cid:216) new 

The  customs  authorities  may,  where  an  economic  need  exists  and  customs 
supervision will not be adversely affected, authorise the storage of Union goods in a 
storage facility for temporary storage or customs warehousing. Those goods shall not 
be regarded as being under the temporary storage or customs warehousing procedure. 

The  customs  authorities  shall  ensure  the  customs  supervision  of  goods  under  a 
storage procedure. 

(cid:208) 450/2008 

Article 200149 
Responsibilities of the holder of the authorisation or procedure 

The holder of the authorisation and the holder of the procedure shall be responsible 
for the following: 

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. 

EN 

179 

   EN 

 
 
 
 
 
2. 

3. 

1. 

2. 

(a) 

(b) 

3. 

By  way  of  derogation  from  paragraph  1,  where  the  authorisation  concerns  a  public 
customs warehouse, it may provide that the responsibilities referred to in points (a) 
or (b) of paragraph 1 devolve exclusively upon the holder of the procedure. 

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

Article 201150 
Duration of a storage procedure 

There  shall  be  no  limit  to  the  length  of  time  goods  may  remain  under  a  storage 
procedure. 

However, ⌦ The ⌫ the customs authorities may set a time-limit by which a storage 
procedure must be discharged in one of the following cases: 

(cid:208) 450/2008 (adapted) 

(cid:208) 450/2008  

where a storage facility is operated by the customs authorities and available for use 
by any person for the temporary storage of goods under Article 151; 

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

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

(cid:216) new 

Article 202 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

the cases where Union goods are placed under the customs warehousing or free zone 
procedure as referred to in Article 199(2);  

EN 

180 

   EN 

 
 
 
 
(b) 

(c) 

(d) 

(e) 

the  rules  on  the  procedure  to  ensure  the  customs  supervision  referred  to  in  Article 
199(4); 

the  obligations  of  the  holder  of  the  authorisation  and  the  holder  of  the  procedure 
referred to in Article 200; 

the  rules  for  the  customs  authorities  to  set  a  time-limit  by  which  the  storage 
procedure is to be discharged, in accordance with Article 201(2); 

the  rules  for  lodging  the  declaration  for  temporary  storage  referred  to  in  Article 
203(2) and the rules on its amendment, invalidation or verification. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

SECTION 2 
TEMPORARY STORAGE 

Article 203151 
Placing ⌦ Placement ⌫ of goods in ⌦ under the ⌫ temporary storage ⌦ procedure ⌫ 

1. 

Where  not  otherwise  declared  for  a  customs  procedure,  the  following  ⌦ Except 
where ⌫  non-Community  ⌦ non-Union ⌫  (cid:214) goods  are  placed  under  another 
customs procedure, they  shall be deemed to be declared for ⌦ have been placed 
under ⌫ the temporary storage procedure by the holder of the goods at the moment 
of their presentation to customs ⌦ in the following cases ⌫ : 

(a)  ⌦ where ⌫ goods which are brought into the customs territory of the ⌦ Union ⌫ 
(cid:214) are presented to customs immediately upon their arrival in accordance with Article 124  
Community, other than directly into a free zone; 

where goods are presented to the customs office of destination in the customs territory 

(b) 
of the Union in accordance with the rules governing the transit procedure; 

(cid:216) new 

(cid:208) 450/2008 (adapted) 

(bc)  ⌦ where goods are ⌫ goods which are brought from a free zone into another part 

of the customs territory of the ⌦ Union ⌫ Community; 

(c) 

goods for which the external transit procedure is ended. 

The customs declaration shall be regarded as having been lodged and accepted by the customs 
authorities at the moment of presentation of the goods to customs. 

EN 

181 

   EN 

 
 
 
 
2.  The  entry  summary  declaration,  or  a  transit  document  replacing  it,  shall  constitute  the 
customs declaration for the temporary storage procedure. 

3. The customs authorities may require the holder of the goods to provide a guarantee with a 
view  to  ensuring  payment  of  the  amount  of  import  or  export  duty  corresponding  to  any 
customs debt or other charges, as provided for under other relevant provisions in force, which 
may be incurred. 

4. Where, for any reason, goods cannot be placed or can no longer be maintained under the 
temporary  storage  procedure,  the  customs  authorities  shall  without  delay  take  all  measures 
necessary  to  regularise  the  situation  of  the  goods.  Articles 125  to 127  shall  apply  mutatis 
mutandis. 

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

2. 

A declaration for temporary storage shall be lodged by the holder of the goods at the 
latest at the time of their presentation to customs in accordance with paragraph 1. 

That declaration may be amended or invalidated and verified by the customs authorities. 

(cid:216) new 

(cid:208) 450/2008 (adapted) 

Article 204152 
Goods in temporary storage 

Goods ⌦ placed ⌫ under the temporary storage procedure shall be stored only in 
⌦ facilities ⌫ places authorised for temporary storage. 

Without  prejudice  to  the  provisions  of  Article  120(2)91(2),  goods  ⌦ placed ⌫ 
under  the  temporary  storage  procedure  shall  be  subject  only  to  such  forms  of 
handling  as  are  designed  to  ensure  their  preservation  in  an  unaltered  state  without 
modifying their appearance or technical characteristics. 

Where,  for  any  reason,  goods  cannot  be  maintained  under  the  temporary  storage 
procedure, the customs authorities shall without delay take all measures necessary to 
regularise the situation of the goods. Articles 167, 168 and 169 shall apply. 

(cid:216) new 

1. 

2. 

3. 

EN 

182 

   EN 

 
 
 
 
(cid:208) 450/2008 (adapted) 

SECTION 3 
CUSTOMS WAREHOUSING 

Article 205153 
Storage in customs warehouses 

1. 

2. 

3. 

Under  the  customs  warehousing  procedure,  non-Community  ⌦ non-Union ⌫ 
goods may be stored in premises or any other location authorised for that procedure 
by the customs authorities and under customs supervision, hereinafter referred to as 
(‘customs warehouses)’. 

Customs warehouses may be available for use by any person for the ⌦ customs ⌫ 
warehousing of goods (public customs warehouse), or for the storage of goods by the 
holder of an authorisation for customs warehousing (private customs warehouse). 

Goods  placed  under  the  customs  warehousing  procedure  may  be  temporarily 
removed  from  the  customs  warehouse.  Such  removal  ⌦ shall ⌫  must,  except  in 
case of force majeure, be authorised in advance by the customs authorities. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 206154 
Community goods, end-use and Pprocessing activities 

1. 

The  customs  authorities  may,  where  an  economic  need  exists  and  customs 
supervision  will  not  be ⌦ is  not ⌫  adversely  affected,  authorise  the  following  to 
take place in a customs warehouse: 

(a) storage of Community goods; 

(b) processing of goods under the inward processing or end-use (cid:214) procedure to take 
place in a customs warehouse  , subject to the conditions provided for by ⌦ those ⌫ these 
procedures. 

2 

⌦ The  goods ⌫  In  the  cases  referred  to  in  paragraph  1,  the  goods  shall  not  be 
regarded as being under the customs warehousing procedure. 

EN 

183 

   EN 

 
 
 
 
 
(cid:208) 450/2008 (adapted) 

SECTION 4 
FREE ZONES 

Article 207155 
Designation of free zones 

1. 

Member  States  may  designate  parts  of  the  customs  territory  of  the  ⌦ Union ⌫ 
Community as free zones. 

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

(cid:208) 450/2008 

2. 

Member States shall communicate to the Commission information on their free zones 
which are in operation. 

(cid:216) new 

32 

Free zones shall be enclosed. 

(cid:208) 450/2008 

The  perimeter  and  the  entry  and  exit  points  of  the  area  of  free  zones  shall  be  subject  to 
customs supervision. 

43 

Persons, goods and means of transport entering or leaving free zones may be subject 
to customs controls. 

Article 208156 
Buildings and activities in free zones 

1. 

2. 

The construction of any building in a free zone shall require the prior approval of the 
customs authorities. 

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. 

EN 

184 

   EN 

 
 
 
 
 
3. 

4. 

The  customs  authorities  may  impose  prohibitions  or  restrictions  on  the  activities 
referred to in paragraph 2, having regard to the nature of the goods in question, or the 
requirements of customs supervision, or security or safety requirements. 

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 209157 
Presentation of goods and their placement under the procedure 

1. 

Goods  brought  into  a  free  zone  shall  be  presented  to  customs  and  undergo  the 
prescribed customs formalities in the following cases: 

(a) 

where they are brought into the free zone directly from outside the customs territory 
of the ⌦ Union ⌫ Community; 

(cid:208) 450/2008 (adapted) 

(b) 

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

(cid:208) 450/2008 

(c) 

where  they  are  placed  under  the  free  -zone  procedure  in  order  to  benefit  from  a 
decision granting repayment or remission of import ⌦ duty ⌫ duties; 

(cid:208) 450/2008 (adapted) 

(d) 

where legislation other than customs legislation provides for such formalities. 

(cid:208) 450/2008  

2. 

Goods  brought  into  a  free  zone  in  circumstances  other  than  those  covered  by 
paragraph 1 need ⌦ shall ⌫ not be presented to customs. 

(cid:208) 450/2008 (adapted) 

EN 

185 

   EN 

 
 
 
 
 
 
3. 

(a) 

(b) 

1. 

2. 

(a) 

(b) 

(cid:208) 450/2008  

Without prejudice to Article 210158, goods brought into a free zone are deemed to 
be placed under the free -zone procedure: 

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

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

(cid:208) 450/2008 (adapted) 

Article 210158 

Community ⌦ Union ⌫ goods in free zones 

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

⌦ Upon  application  by ⌫  At  the  request  of  the  person  concerned,  the  customs 
authorities  shall  certify  ⌦ establish ⌫  the  customs  status  as  ⌦ Union ⌫ 
Community goods of the following goods: 

Community ⌦ Union ⌫ goods which enter a free zone; 

Community ⌦ Union ⌫ goods which have undergone processing operations within 
a free zone; 

(c) 

goods released for free circulation within a free zone. 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

Article 211159 
Non-Community ⌦ Non-Union ⌫ goods in free zones 

1. 

Non-Community ⌦ Non-Union ⌫ 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. 

EN 

186 

   EN 

 
 
 
 
 
In such cases the goods shall not be regarded as being under the free -zone procedure. 

2. 

Without  prejudice  to  the  provisions  applicable  to  supplies  or  to  victualling  storage, 
where  the  procedure  concerned  so  provides,  paragraph  1  of  this  Article  shall  not 
preclude the use or consumption of goods of which the release for free circulation or 
temporary  admission  would  not  entail  application  of  import  duties  ⌦ duty ⌫  or 
measures laid down under the common agricultural or commercial policies. 

(cid:208) 450/2008  

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

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

(cid:208) 450/2008 (adapted) 

Article 212160 
Bringing goods out of a free zone 

Without  prejudice  to  legislation  in  fields  other  than  customs,  goods  in  a  free  zone  may  be 
exported  or  re-exported  from  the  customs  territory  of  the  ⌦ Union ⌫  Community,  or 
brought into another part of the customs territory of the ⌦ Union ⌫ Community. 

Articles  12091  to  12698  (cid:214) and  203   shall  apply  mutatis  mutandis  to  goods  brought  into 
other parts of the customs territory of the ⌦ Union ⌫ Community. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

(cid:208) 450/2008 (adapted) 

Article 213161 
Customs status 

Where goods are brought out of a free zone into another part of the customs territory of the 
⌦ Union ⌫  Community  or  placed  under  a  customs  procedure,  they  shall  be  regarded  as 
⌦ non-Union ⌫  non-Community  goods  unless  their  customs  status  as  ⌦ Union ⌫ 
Community goods has been proven by the certificate referred to in Article 158(2) or by any 
other status document provided for in Community customs legislation. 

EN 

187 

   EN 

 
 
 
 
 
However, for the purposes of applying export ⌦ duty ⌫ duties and export licences or export 
control  measures  laid  down  under  the  common  agricultural  or  commercial  policies,  such 
goods shall be regarded as ⌦ Union ⌫Community goods, unless it is established that they 
do not have the customs status of ⌦ Union ⌫ Community goods. 

CHAPTER 4 
Specific use 

SECTION 1 
TEMPORARY ADMISSION 

Article 214162 
Scope 

1. 

Under the temporary admission procedure non-Community ⌦ non-Union ⌫ goods 
intended  for  re-export  may  be  ⌦ subject  to  specific  use ⌫  used  in  the  customs 
territory  of  the  ⌦ Union ⌫  Community,  with  total  or  partial  relief  from  import 
⌦ duty ⌫ duties, and without being subject to any of the following: 

(a) 

other charges as provided for under other relevant provisions in force; 

(cid:208) 450/2008 

(b) 

2. 

(a) 

(b) 

(cid:208) 450/2008 (adapted) 

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

The temporary admission procedure may ⌦ shall ⌫ only be used provided that the 
following conditions are met: 

(cid:208) 450/2008 

the goods are not intended to undergo any change, except normal depreciation due to 
the use made of them; 

it is possible to ensure that the goods placed under the procedure can be identified, 
except where, in view of the nature of the goods or of the intended use, the absence 
of identification measures is not liable to give rise to any abuse of the procedure or, 
in the case referred to in Article 191142, where compliance with the conditions laid 
down in respect of equivalent goods can be verified; 

EN 

188 

   EN 

 
 
 
 
(cid:208) 450/2008 (adapted) 

(c) 

(d) 

the  holder  of  the  procedure  is  established  outside  the  customs  territory  of  the 
⌦ Union ⌫  Community,  except  where  otherwise  provided  for  in  the  customs 
legislation; 

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

3. 

The  customs  authority  shall  ensure  the  customs  supervision  of  goods  under  a 
temporary admission procedure. 

(cid:216) new 

(cid:208) 450/2008 (adapted) 

Article 215163 
Period ⌦ Time-limit ⌫ during which goods may remain under the temporary admission 
procedure 

1. 

2. 

3. 

The  customs  authorities  shall  determine  the  period  ⌦ time-limit ⌫  within  which 
goods  placed  under  the  temporary  admission  procedure  must  be  re-exported  or 
placed  under  a  subsequent  customs  procedure.  Such  period  must  be  ⌦ time-limit 
shall be ⌫ long enough for the objective of authorised use to be achieved. 

The  ⌦ Except  where  otherwise  provided,  the ⌫  maximum  period  ⌦ time-
limit ⌫ 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 subsequently placing them under the temporary 
admission procedure again. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Where,  in  exceptional  circumstances,  the  authorised  use  cannot  be  achieved  within 
the  ⌦ time-limit ⌫  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  (cid:214) grant  an  extension,  of   reasonable  duration  (cid:214) of  that  time-limit, 
upon justified application by the holder of the authorisation . 

EN 

189 

   EN 

 
 
 
 
 
(cid:208) 450/2008 

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 
procedure may be used and total or partial relief from import duties may be granted, shall be 
adopted  in  accordance  with  the  regulatory  procedure  with  scrutiny  referred  to  in 
Article 184(4). 

In  adopting  those  measures,  account  shall  be  taken  of  international  agreements  and  of  the 
nature and the use of the goods. 

(cid:208) 450/2008 (adapted) 

Article 216165 
Amount of import duty in case of temporary admission with partial relief from import 
⌦ duty ⌫ duties 

1. 

The  amount  of  import  duties  ⌦ duty ⌫  in  respect  of  goods  placed  under  the 
temporary  admission  procedure  with  partial  relief  from  import  ⌦ duty ⌫  duties 
shall be set at 3 % of the amount of import duty which would have been payable on 
those  goods  had  they  been  released  for  free  circulation  on  the  date  on  which  they 
were placed under the temporary admission procedure. 

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

2. 

The amount of import duty shall not exceed that which 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. 

(cid:208) 450/2008 

EN 

190 

   EN 

 
 
 
 
(cid:216) new 

Article 217 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

the specific use referred to in Article 214(1); 

the requirements referred to in Article 214(2)(d); 

the rules on the procedure to ensure customs supervision in accordance with Article 
214(3); 

(d) 

the time-limits referred to in Article 215(2). 

(cid:208) 450/2008  

SECTION 2 
END-USE 

Article 218166 
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 ⌦ The customs authorities ⌫ shall ⌦ ensure that the goods placed under the end-use 
procedure ⌫ remain under customs supervision. 

(cid:208) 450/2008 (adapted) 

2. 

(a) 

Customs supervision under the end-use procedure shall end in the following cases: 

where the goods have been used for the purposes laid down for the application of the 
duty exemption or reduced rate of duty; 

(cid:208) 450/2008  

EN 

191 

   EN 

 
 
 
 
 
(b) 

(c) 

3. 

4. 

5. 

(cid:208) 450/2008 (adapted) 

where the goods ⌦ have been brought out of the customs territory of the Union ⌫ 
are exported, destroyed or abandoned to the State; 

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 ⌦ duty ⌫ ⌦ has ⌫ have been paid. 

Where a rate of yield is required, Article 220167 shall apply mutatis mutandis to the 
end-use procedure. 

(cid:216) new 

Waste and scrap which result from the working or processing of goods according to 
the prescribed end-use and losses due to natural wastage shall be considered as goods 
assigned to the prescribed end-use.  

Waste  and  scrap  resulting  from  destruction  of  goods  placed  under  the  end-use 
procedure shall be deemed to be placed under the temporary storage procedure. 

Article 219 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243 
specifying  the  rules  on  the  procedure  to  ensure  customs  supervision  in  accordance  with 
Article 218(1). 

(cid:208) 450/2008 (adapted) 

CHAPTER 5 
Processing 

SECTION 1 
GENERAL PROVISIONS 

Article 220167 
Rate of yield 

Except  where  a  rate  of  yield  has  been  specified  in  Community  ⌦ Union ⌫  legislation 
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. 

EN 

192 

   EN 

 
 
 
 
The  rate  of  yield  or  average  rate  of  yield  shall  be  determined  on  the  basis  of  the  actual 
circumstances in which processing operations are, or are to be, carried out. That rate may be 
adjusted, where appropriate, in accordance with Articles 2818 and 29.19. 

(cid:208) 450/2008  

(cid:208) 450/2008 (adapted) 

SECTION 2 
INWARD PROCESSING 

Article 221168 
Scope 

1. 

Without  prejudice  to  Article  191142,  under  the  inward  -processing  procedure  non-
Community  ⌦ non-Union ⌫  goods  may  be  used  in  the  customs  territory  of  the 
⌦ Union ⌫ Community in one or more processing operations without such goods 
being subject to any of the following: 

(a) 

import ⌦ duty ⌫ duties; 

(b) 

other charges as provided for under other relevant provisions in force; 

(cid:208) 450/2008 

(c) 

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

(cid:208) 450/2008 (adapted) 

(cid:208) 450/2008 (adapted) 

2. 

The  inward  -processing  procedure  may  be  used  in  cases  other  than  repair  and 
destruction  only  where,  without  prejudice  to  the  use  of  production  accessories,  the 
goods placed under the procedure can be identified in the processed products. 

In the case referred to in Article 191142, the procedure may be used where compliance with 
the conditions laid down in respect of equivalent goods can be verified. 

3. 

In addition to paragraphs 1 and 2, the inward -processing procedure may also be used 
for the following goods: 

EN 

193 

   EN 

 
 
 
 
 
 
(a) 

(b) 

goods  intended  to  undergo  operations  to  ensure  their  compliance  with  technical 
requirements for their release for free circulation; 

goods  which  have  to  undergo  usual  forms  of  handling  in  accordance  with  Article 
189141. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 222169 
Period ⌦ Time-limit ⌫ for discharge 

1. 

The customs authorities shall specify the period ⌦ time-limit ⌫ within which the 
inward- processing procedure is to be discharged, in accordance with Article 185138. 

That period ⌦ time-limit ⌫ shall run from the date on which the non-Community ⌦ non-
Union ⌫ 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. 

2. 

The  customs  authorities  may  grant  an  extension,  of  reasonable  duration,  of  the 
⌦ time-limit ⌫ period specified pursuant to paragraph 1, on submission of a duly 
⌦ upon ⌫ justified request ⌦ application ⌫ by the holder of the authorisation. 

The authorisation may specify that a period ⌦ time-limit ⌫ 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. 

3. 

In  cases  of  prior  exportation  in  accordance  with  Article  191(2)(c)142(2)(b),  the 
customs  authorities  shall  specify  the  period  within  which  the  non-Community 
⌦ non-Union ⌫  goods  must  ⌦ shall ⌫  be  declared  for  (cid:214) the 
inward 
processing   procedure  ⌦ within  a  specific  time-limit ⌫.  That  period  ⌦ time-
limit ⌫  shall  run  from  the  date  of  acceptance of  the  export  declaration  relating  to 
the processed products obtained from the corresponding equivalent goods. 

Article 223170 
Temporary re-export for further processing 

Subject  to  authorisation  by  ⌦ Upon  application, ⌫  the  customs  authorities,  (cid:214) may 
authorise that  some or all of the goods placed under the inward -processing procedure, or 
the processed products, may be ⌦ are ⌫ temporarily re-exported for the purpose of further 
processing outside the customs territory of the ⌦ Union ⌫ Community, in accordance with 
the conditions laid down for the outward -processing procedure. 

EN 

194 

   EN 

 
 
SECTION 3 
OUTWARD PROCESSING 

Article 224171 
Scope 

1. 

2. 

(a) 

(b) 

(c) 

(d) 

Under  the  outward  -processing  procedure  Community ⌦ Union ⌫  goods  may  be 
temporarily exported from the customs territory of the Community ⌦ Union ⌫ 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  ⌦ duty  upon  application  by ⌫  the  holder  of  the 
authorisation  or  any  other  person  established  in  the  customs  territory  of  the 
Community ⌦ Union ⌫ provided 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 Community ⌦ Union ⌫ 
goods: 

goods the export of which gives rise to repayment or remission of import ⌦ duty ⌫ 
duties; 

(cid:208) 450/2008 

goods  which,  prior  to  exportation,  were  released  for  free  circulation  under  a  duty 
exemption or at a reduced rate of duty by virtue of their end-use, for as long as the 
purposes of such end-use have not been fulfilled, unless those goods have to undergo 
repair operations; 

goods the export of which gives rise to the granting of export refunds; 

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. 

(cid:208) 450/2008 

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). 

EN 

195 

   EN 

 
 
 
(cid:208) 450/2008 (adapted) 

3.4. 

The  customs  authorities  shall  specify  the  period  ⌦ time-limit ⌫  within  which 
goods  temporarily  exported  must  be  reimported  into  the  customs  territory  of  the 
⌦ Union ⌫  Community  in  the  form  of  processed  products,  and  placed  under 
release ⌦ released ⌫ for free circulation, in order to be able to benefit from total or 
partial  relief  from  import  ⌦ duty ⌫  duties.  They  may,  extend  that  period,  for  a 
⌦ grant an extention, of ⌫ reasonable duration, on submission of a duly ⌦ of that 
time-limit,  upon ⌫  justified  request  ⌦ application ⌫  by  the  holder  of  the 
authorisation. 

1. 

2. 

1. 

2. 

Article 225172 
Goods repaired free of charge 

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 ⌦ duty ⌫ duties. 

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. 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

Article 226173 
Standard exchange system 

Under the standard exchange system an imported product, hereinafter referred to as a 
(‘replacement  product)’,  may,  in  accordance  with  paragraphs  2  to  5,  replace  a 
processed product. 

The  customs  authorities  shall  ⌦ ,  upon  application ⌫  authorise  the  standard 
exchange  system  to  be  used  where  the  processing  operation  involves  the  repair  of 
defective ⌦ Union ⌫ Community goods other than those subject to measures laid 
down  under  the  common  agricultural  policy  or  to  the  specific  arrangements 
applicable to certain goods resulting from the processing of agricultural products. 

EN 

196 

   EN 

 
 
 
 
(cid:208) 450/2008 

3. 

4. 

Replacement products shall have the same eight-digit Combined Nomenclature code, 
the same commercial quality and the same technical characteristics as the defective 
goods had the latter undergone repair. 

Where the defective goods have been used before export, the replacement products 
must also have been used. 

The  customs  authorities  shall,  however,  waive  the  requirement  set  out  in  the  first 
subparagraph if the replacement product has been supplied free of charge, either because of a 
contractual  or  statutory  obligation  arising  from  a  guarantee  or  because  of  a  material  or 
manufacturing defect. 

5. 

The  provisions  which  would  be  applicable  to  the  processed  products  shall  apply  to 
the replacement products. 

(cid:208) 450/2008 (adapted) 

Article 227174 
Prior importation of replacement products 

1. 

The customs authorities shall, under the conditions they lay down, and at the request 
of ⌦ upon application by ⌫ 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. 

(cid:208) 450/2008 

2. 

3. 

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 replacement products. 

(cid:208) 450/2008 (adapted) 

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  ⌦ grant  an 
extension, of a ⌫ reasonable duration, ⌦ of that period, upon justified application 
by the holder of the authorisation. ⌫ 

EN 

197 

   EN 

 
 
 
 
 
TITLE VIII 
DEPARTURE OF GOODS ⌦ BROUGHT OUT OF ⌫ FROM THE 
CUSTOMS TERRITORY OF THE ⌦ UNION ⌫ COMMUNITY 

CHAPTER 1 
GOODS LEAVING THE CUSTOMS TERRITORY 

Article 228175 
Obligation to lodge ⌦ Lodging ⌫ a pre-departure declaration 

1. 

Goods  destined  to  leave  ⌦ be  brought  out  of ⌫  the  customs  territory  of  the 
Community ⌦ Union ⌫ 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  

(cid:208) 450/2008 

2. 

(a) 

(b) 

(c) 

3. 

The obligation referred to in paragraph 1 shall be waived:  

(cid:216) new 

for  means  of  transport  and  containers  placed  under  the  temporary  admission 
procedure; 

for  means  of  transport  which  ⌦ and  the  goods  carried  thereon ⌫  only  passing 
through  the  territorial  waters  or  the  airspace  of  the  customs  territory  of  the 
⌦ Union ⌫ Community without a stop ⌦ within that territory; ⌫ therein. 

(cid:208) 450/2008 (adapted) 

(cid:216) new 

in other cases where duly justified by the type of traffic or required by international 
agreements. 

The  pre-departure  declaration  shall  be  lodged  by  the  person  responsible  at  the 
competent customs office within a specific time-limit, before the goods are brought 
out of the customs territory of the Union. 

EN 

198 

   EN 

 
 
 
 
 
4.2. 

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

(cid:208) 450/2008  

(a) 

where goods leaving ⌦ brought out of ⌫ the customs territory of the ⌦ Union ⌫ 
Community  are  placed  under  a  customs  procedure  for  the  purpose  of  which  a 
customs declaration is required, the appropriate customs declaration; 

(cid:208) 450/2008 (adapted) 

(b) 

a re-export notification, in accordance with Article 235179; 

(cid:208) 450/2008 

(c) 

where neither a customs declaration nor a re-export notification is required, the exit 
summary declaration referred to in Article 236180;; 

(cid:208) 450/2008 

(d) 

the re-export advice referred to in Article 239. 

(cid:216) new 

5.3. 

The  pre-departure  (cid:214) declarations  in  the  form  referred  to  in  points  (a)  and  (b)  of 
paragraph 4  declaration shall contain at least the particulars necessary for the exit 
summary declaration. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

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 subject to a pre-departure declaration; 

(b) the conditions under which the requirement for a pre-departure declaration may be 

or adapted; 

EN 

199 

   EN 

 
 
 
 
 
 
 
 
(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  available  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 
184(4). 

2. In adopting those measures, account shall be taken of the 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. 

(cid:216) new 

Article 229 
Risk analysis  

The customs office referred to in Article 228(3) shall, within a specific time-limit, carry out 
risk  analysis,  primarily  for  safety  and  security  purposes,  on  the  basis  of  the  pre-departure 
declaration and take the necessary measures based on the results of that risk analysis. 

Article 230 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

the  cases  where  the  obligation  to  lodge  a  pre-departure  declaration  is  waived  in 
accordance with Article 228(2)(c); 

the  time-limit  withinwhich  the  pre-departure  declaration  is  to  be  lodged  before  the 
goods are brought out of the customs territory of the Union; 

the  time-limit  within  which  risk  analysis  is  to  be  carried  out,  in  accordance  with 
Article 229. 

EN 

200 

   EN 

 
 
 
 
 
 
 
 
(cid:208) 450/2008 (adapted) 

Article 231177 
Customs supervision onand exit formalities 

1. 

2. 

Goods leaving ⌦ to be brought out of ⌫ the customs territory of the Community 
⌦ Union ⌫ 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, determine the route to be used, and the time-
limit to be respected when goods are to ⌦ be brought out of ⌫ leave the customs 
territory of the ⌦ Union ⌫ Community. 

Goods  destined  to  leave  the  customs  territory  ⌦ be  brought  out ⌫  of  the 
⌦ Union ⌫  Community  shall  be  presented  to  customs  ⌦ by  the  person 
responsible ⌫  at  the  ⌦ competent ⌫  customs  office  competent  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, ⌦ to ⌫ include the 
following: 

(a) 

the repayment or remission of import duties or ⌦ duty; ⌫ 

(b) 

the payment of export refunds; 

(c)(b) 

the collection of export ⌦ duty ⌫ duties; 

(cid:208) 450/2008 

(cid:208) 450/2008 (adapted) 

(cid:208) 450/2008 

(d)(c) 

the formalities required under provisions in force with regard to other charges; 

(cid:208) 450/2008 (adapted) 

(e)(d) 

the  application  of  prohibitions  and  restrictions  justified  on  grounds  of,  inter  alia, 
public morality, public policy or public security, the protection of the health and life 
of  humans,  animals  or  plants,  the  protection  of  the  environment,  the  protection  of 
national  treasures  possessing  artistic,  historic  or  archaeological  value  and  the 
protection  of  industrial  or  commercial  property,  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 commercial policy measures. 

EN 

201 

   EN 

 
 
 
 
 
 
(cid:208) 450/2008 

3.  Goods  leaving  the  customs  territory  of  the  Community  shall  be  presented  to  customs  by 
one of the following persons: 

(a) the person who exports the goods from the customs territory 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. 

3.4. 

Release  for  exit  shall  be  granted  on  condition  that  the  goods  in  question  leave 
⌦ will be brought out of ⌫ the customs territory of the Community ⌦ Union ⌫ 
in the same condition as when the pre-departure declaration was accepted. 

(cid:208) 450/2008 (adapted) 

(cid:208) 450/2008 
(cid:214) new 

(cid:214) Article 232 
Delegation of power 

The  Commission  shall,  (cid:214) be  empowered  to  adopt  delegated  acts   in  accordance 
with  (cid:214) Article  243,  specifying:   the  regulatory  procedure  referred  to  in 
Article 184(2),  adopt  measures  for  the  implementation  of  paragraphs 1,  2  and  3  of 
this Article. 

the rules on the procedure regarding exit; 

the rules on the procedure to ensure customs supervision on exit. 

(cid:216) new 

5. 

(a) 

(b) 

EN 

202 

   EN 

 
 
 
 
 
 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

CHAPTER 2 
Export and re-export 

Article 233178 
Community ⌦ Export of Union ⌫ goods 

1. 

Community  ⌦ Union ⌫  goods  destined  to  leave  ⌦ be  brought  out  of ⌫  the 
customs  territory of the Community ⌦ Union ⌫ shall be placed  under the export 
procedure. 

(cid:208) 450/2008 (adapted) 

2. 

(a) 

(b) 

3. 

Paragraph 1 shall not apply to the following goods: 

goods placed under the end-use or outward -processing procedure; 

(cid:208) 450/2008 

goods  placed  under  the  internal  transit  procedure  or  leaving  the  customs  territory 
⌦ to  be  brought  out ⌫  of  the  Community  ⌦ customs  territory  of  the  Union ⌫ 
temporarily, in accordance with Article 132103. 

(cid:208) 450/2008 (adapted) 

(cid:208) 450/2008 

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. 

3. 

In  certain  cases  export  formalities  shall  apply  to  goods  brought  out  of  the  customs 
territory of the Union referred to in paragraph 2(a). 

(cid:216) new 

EN 

203 

   EN 

 
 
 
 
 
 
 
Article 234 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying the cases where the export formalities apply in accordance with Article 233(3). 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

1. 

2. 

3. 

(a) 

(b) 

(c) 

1. 

2. 

Article 235179 
Non-Community ⌦ Re-export of non-Union ⌫ goods 

Non-Community  ⌦ Non-Union ⌫  goods  destined  to  leave  ⌦ be  brought  out 
of ⌫ the customs territory of the Community ⌦ Union ⌫ shall be subject to a re-
export  notification  to  be  lodged  at  the  competent  customs  office  and  to  the  exit 
formalities. 

Articles 134104 to 165124 shall apply mutatis mutandis to the re-export notification. 

Paragraph 1 shall not apply to the following goods: 

goods  placed  under  the  external  transit  procedure  which  only  pass  through  the 
customs territory of the ⌦ Union ⌫ Community; 

goods trans-shipped within, or directly re-exported from, a free zone; 

goods under the temporary storage procedure which are directly re-exported from an 
authorised ⌦ a ⌫ temporary storage facility. 

Article 236180 
Exit ⌦ Lodging an exit ⌫ summary declaration 

Where goods are destined to leave ⌦ be brought out of ⌫ the customs territory of 
the Community ⌦ Union ⌫ and a customs declaration or a re-export notification is 
not  required,  an  exit  summary  declaration  shall  be  lodged  ⌦ by  the  person 
responsible ⌫ at the competent customs office, in accordance with Article 175. 

The  exit  summary  declaration  shall  be  made  using  an  electronic  data-processing 
technique.Commercial,  port  or  transport  information  may  be  used  ⌦ as  an  exit 
summary  declaration ⌫  ,  provided  that  it  contains  the  necessary  particulars  for  an 
exit summary ⌦ such ⌫ declaration (cid:214) and is available within a specific time-limit, 
before the goods are brought out of the customs territory of the Union.  

3. 

In  exceptional  circumstances,  customs  authorities  may  accept  paper-based  exit 
summary declarations, provided that they apply the same level of risk management 

(cid:208) 450/2008  

EN 

204 

   EN 

 
 
 
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. 

3. 

Customs  authorities  may  accept,  instead  of  the  lodging  of  the  exit  summary 
declaration, the lodging of a notification and access to (cid:214) the particulars of an exit  
summary declaration data in the economic operator’s computer system. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

(cid:208) 450/2008  

4. 

The exit summary declaration shall be lodged by one of the following persons: 

(a) the person who brings the goods, or who assumes responsibility for the carriage of 

the goods, out of the customs territory 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. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 237181 
Amendment ⌦ and expiry ⌫ of the exit summary declaration 

1. 

The  declarant  shall,  at  his  request,  ⌦ may,  upon  application ⌫,  be  permitted 
⌦ authorised ⌫ to amend one or more particulars of the exit summary declaration 
after it has been lodged. 

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

(cid:208) 450/2008  

(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; 

EN 

205 

   EN 

 
 
 
 
 
 
 
 
 
 
(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  scrutiny  referred  to  in 
Article 184(4). 

2. 

The  exit  summary  declaration  shall  be  deemed  not  to  have  been  lodged  when  the 
goods  declared  have  not  been  brought  out  of  the  customs  territory  of  the  Union 
within a specific time-limit after the declaration has been lodged. 

(cid:216) new 

Article 238 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying : 

(a) 

(b) 

(c) 

the rules on the procedure for lodging an exit summary declaration;  

the  cases  where  an  amendment  to  the  exit  summary  declaration,  as  referred  to  in 
Article 237(1), is authorised;  

the  time-limit  referred  to  in  Article  237(2),  within  which  an  exit  summary 
declaration, is deemed not to have been lodged. 

(cid:208) 450/2008  

CHAPTER 3 
Relief from export duties 

(cid:216) new 

Article 239 
Lodging a re-export advice 

1. 

Where  non-Union  goods  are  brought  out  of  the  customs  territory  of  the  Union 
directly from a temporary storage facility or a free zone and no re-export notification 
or  exit  summary  declaration  is  required,  a  re-export  advice  shall  be  lodged  by  the 
person responsible at the competent customs office. 

EN 

206 

   EN 

 
 
 
 
 
2. 

3. 

1. 

2. 

Commercial,  port  or  transport  information  may  be  used  as  a  re-export  advice, 
provided  that  it  contains  the  necessary  particulars  for  such  advice  and  is  available 
before the goods are brought out of the customs territory of the Union. 

Customs  authorities  may  accept,  instead  of  the  lodging  of  the  re-export  advice,  the 
lodging  of  a  notification  and  access  to  the  particulars  of  a  re-export  advice  in  the 
economic operator’s computer system. 

Article 240 
Amendment and expiry of the re-export advice 

The declarant may, upon application, be authorised to amend one or more particulars 
of the re-export advice after it has been lodged. 

The  re-export  advice  shall  be  deemed  not  to  have  been  lodged  when  the  goods 
declared have not been brought out of the customs territory of the Union within the 
time-limit laid down in the customs legislation. 

Article 241 
Delegation of power 

The Commission shall be empowered to adopt delegated acts in accordance with Article 243, 
specifying: 

(a) 

(b) 

(c) 

the rules on the procedure for lodging a re-export advice; 

the cases where an amendment to the re-export advice is authorised; 

the  time-limits  referred  to  in  Article  240(2)  within  which  a  re-export  advice  is 
deemed not to have been lodged. 

EN 

207 

   EN 

 
Article 182 
Temporary export 

(cid:208) 450/2008 

(cid:216) new 

Article 242 
Relief from export duty for Union goods temporarily exported 

Without  prejudice  to  Article  224171,  Community  goods  may  be  ⌦ Union  goods  which 
are ⌫  temporarily  exported  from  the  customs  territory  of  the  ⌦ Union ⌫  Community 
⌦ shall ⌫ and benefit from export duty relief, conditional upon ⌦ their ⌫ re-importation. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

2. 

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

(cid:208) 450/2008  

EN 

208 

   EN 

 
 
 
 
 
(cid:208) 450/2008 (adapted) 
(cid:214) new 

TITLE IX 
CUSTOMS CODE ⌦ DELEGATION OF POWER, ⌫ COMMITTEE 
⌦ PROCEDURE ⌫ AND FINAL PROVISIONS 

CHAPTER 1 
⌦ Delegation of power and ⌫ Customs Ccode Ccommittee 
⌦ procedure ⌫ 

Article 243183 
Further implementing measures ⌦ Exercise of the delegation of power ⌫  

(cid:208) 450/2008  

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. 

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

(a)  the  conditions  under  which  the  Commission  may  issue  decisions  requesting 
Member  States  to  revoke  or  amend  a  decision  —  other  than  those  referred  to  in  Article 
20(8)(c)  issued  within  the  framework  of  the  customs  legislation  which  deviates  from 
comparable  decisions  of  other  competent  authorities  and  thereby  compromises  the  uniform 
application of customs legislation; 

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

(c)  further  cases  and  conditions  under  which  the  application  of  this  Code  may  be 

simplified, 

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

EN 

209 

   EN 

 
 
 
 
 
 
1. 

2. 

3. 

4. 

5. 

1. 

2. 

(cid:216) new 

The  power  to  adopt  delegated  acts  is  conferred  on  the  Commission  subject  to  the 
conditions laid down in this Article. 

The delegation of power referred to in Articles 2, 7, 10, 16, 20, 23, 25, 31, 33, 43, 55, 
57, 64, 76, 87, 94, 102, 109, 113, 118, 129, 133, 136, 139, 142, 145, 151, 155, 157, 
166, 171, 173, 177, 179, 182, 184, 186, 190, 192, 195, 198, 202, 217, 219, 230, 232, 
234, 238, 241 shall be conferred on the Commission for an indeterminate period of 
time from the date of entry into force of this Regulation. 

The delegations of power referred to in paragraph 2 may be revoked at any time by 
the European Parliament or by the Council. A decision of revocation shall put an end 
to the delegation of the power specified in that decision. It shall take effect the day 
following  the  publication  of  the  decision  in  the  Official  Journal  of  the  European 
Union  or  at  a  later  date  specified  therein.  It  shall  not  affect  the  validity  of  any 
delegated acts already in force. 

As soon as it adopts a delegated act, the Commission shall notify it simultaneously to 
the European Parliament and to the Council. 

A delegated act adopted pursuant to the Articles listed in paragraph 2 shall enter into 
force only if no objection has been expressed either by the European Parliament or 
the Council within  a period  of  2 months  of notification of that act to the European 
Parliament  and  the  Council  or  if,  before  the  expiry  of  that  period,  the  European 
Parliament  and  the  Council  have  both  informed  the  Commission  that  they  will  not 
object.  That  period  shall  be  extended  by  2  months at the initiative of the European 
Parliament or the Council. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

Article 244184 
Committee ⌦ procedure ⌫ 

The  Commission  shall  be  assisted  by  the  Customs  Code  Committee,  hereinafter 
referred  to  as  ‘the  Committee’.  (cid:214) That  committee  shall  be  a  committee  within  the 
meaning of Regulation (EU) No 182/2011.  

Where  reference  is  made  to  this  paragraph,  Articles  5  and  7  of  Decision 
1999/468/EC  (cid:214) Article  4  of  Regulation  (EU)  No  182/2011   shall  apply  ,having 
regard to the provisions of Article 8 thereof. 

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

(cid:208) 450/2008  

EN 

210 

   EN 

 
 
 
 
3. 

Where  reference  is  made  to  this  paragraph,  Article  8  of  Regulation  (EU)  No 
182/2011 in conjunction with Article 4 thereof shall apply. 

(cid:216) new 

(cid:208) 450/2008 
(cid:214) new 

4.3.  Where  reference  is  made  to  this  paragraph,  Articles  4  and  7  of  Decision 
1999/468/EC  (cid:214) Article  5  of  Regulation  (EU)  No  182/2011   shall  apply,  having 
regard to the provisions of Article 8 thereof. 

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

5.4. 

(cid:214) Where  reference  is  made  to  this  paragraph,  Article  8  of  Regulation  (EU)  No 
182/2011 in conjunction with Article 5 thereof shall apply.  Article 5a(1) to (4) and 
Article  7  of  Decision  1999/468/EC  shall  apply,  having  regard  to  the  provisions  of 
Article 8 thereof. 

6. 

Where  the  opinion  of  the  committee  is  to  be  obtained  by  written  procedure  and 
reference is made to this paragraph, that procedure shall be terminated without result 
only  when,  within  the  time-limit  for  delivery  of  the  opinion,  the  chair  of  the 
committee so decides. 

(cid:216) new 

(cid:208) 450/2008  

Article 185 

Further matters 

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

(a) any problems arising from the application of customs legislation; 

(b)  any  position  to  be  taken  by  the  Community  in  committees,  working  groups  and 

panels established by or under international agreements dealing with customs legislation. 

EN 

211 

   EN 

 
 
 
 
 
 
 
CHAPTER 2 
FINAL PROVISIONS 

Article 245186 
Repeal 

1. 

Regulation (EC) No 450/2008 is repealed. 

(cid:216) new 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

2. 

3. 

Regulations  (EEC)  No  3925/91,  ⌦ Regulation ⌫  (EEC)  No  2913/92  and 
⌦ Regulation ⌫ (EC) No 1207/2001 are hereby repealed (cid:214) from the date referred 
to in Article 247(2)  . 

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

Article 246187 

Entry into force 

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

Article 247188 
Application 

second 

1.  The  second  subparagraph  of  Article 1(3),  second  subparagraph  of  Article 5(1),  first 
subparagraph  of  Article 5(2),  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), 
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), 
subparagraph  of 
Article 78(1),  Article 78(5),  Article 85,  Article 86(7),  first  subparagraph  of  Article 87(3), 
second subparagraph of Article 88(4), Article 89(2), Article 93(2), Article 101(2), Article 103, 
Article 105(2),  first  subparagraph  of  Article 106(4),  Article 107(3),  second  subparagraph  of 
third  subparagraph  of 
Article 108(1),  Article 108(4),  Article 109(2),  Article 109(3), 

second 

EN 

212 

   EN 

 
 
 
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  subparagraph  of 
Article 136(2), second subparagraph of Article 136(3), fourth subparagraph of Article 136(4), 
Article 137(2), Article 140(2), fourth subparagraph of Article 142(1), second subparagraph of 
Article 142(2),  second  subparagraph  of  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), 
subparagraph  of  Article 181, 
Article 176(1),  Article 177(5),  Article 178(3), 
Article 182(2), Article 183(1) and Article 183(2) shall be applicable from 24 June 2008. 

third 

1. 

2. 

(cid:216) new 

Articles 2, 7, 8, 10, 16, 17, 20, 23, 25, 26, 31, 33, 34, 43, 44, 46, 51, 55, 57, 58, 60, 
64, 76, 87, 88, 94, 95, 102, 109, 110, 113, 118, 129, 133, 136, 137, 139, 142, 145, 
151, 153, 155, 157, 163, 166, 171, 173, 177, 179, 182, 184, 186, 190, 192, 195, 198, 
202, 217, 219, 230, 232, 234, 238, 241 and 245 shall apply from [date of entry into 
force of the recast Regulation, as resulting from Article 246]. 

(cid:208) 450/2008 (adapted) 
(cid:214) new 

All other provisions shall be applicable once the implementing provisions adopted on 
the  basis  of  the  Articles  ⌦ other  than  those ⌫  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  provisions,  the  provisions  of  this 
Regulation referred to in this paragraph shall be applicable on 24 June 2013 at the latest. 

3. 

Article 30(1)  shall  apply  onfrom  (cid:214) the  first  day  of  the  first  month  after  18  months 
following the date referred to in that paragraph  1 January 2011. 

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

Done at Brussels, 20.2.2012 

For the European Parliament 
The President 

For the Council 
The President 

EN 

213 

   EN 

 
 
 
(cid:208) 450/2008 (adapted) 

EN 

214 

   EN 

 
 
ANNEX  
CORRELATION TABLES 

1. Regulation (EEC) No 2913/92 

Regulation 
No 2913/92 

(EEC) 

Regulation ⌦ (EC) 
No 450/2008 ⌫  

Article 1 

Article 2 

Article 3 

Article 4 

Article 4 

Article 1 

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 

Articles 11 and 12 

Articles 13, 
and 15 

14 

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 

EN 

215 

   EN 

 
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 36a 

Article 36b 

Article 36c 

Article 37 

Article 38 

Article 39 

Article 40 

Article 41 

Article 42 

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 

Article 87 

Articles 5, 88 
and 89 

Article 90 

Article 91 

Articles 92 and 93 

Article 94 

Article 95 

Article 95 

Article 91 

EN 

216 

   EN 

 
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 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 

EN 

217 

   EN 

 
Article 69 

Article 70 

Article 71 

Article 72 

Article 73 

Article 74 

Article 75 

Article 76 

Article 77 

Article 78 

Article 79 

Article 80 

Article 81 

Article 82 

Article 83 

Article 84 

Article 85 

Article 86 

Article 87 

Article 118 

Article 119 

Article 120 

Article 121 

Article 123 

Article 124 

Article 126 

Articles 108, 109, 
110 and 112 

Articles 107 
and 108 

Article 27 

Article 129 

— 

Article 115 

Article 166 

Article 102 

Article 135 

Article 136 

Article 136 

Article 136 

Article 87a 

— 

Article 88 

Article 89 

Article 90 

Article 91 

Article 92 

Article 136 

Article 138 

Article 139 

Articles 140 
and 144 

Article 146 

EN 

218 

   EN 

 
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 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 

EN 

219 

   EN 

 
Article 116 

Article 117 

Article 118 

Article 119 

Article 120 

Article 121 

Article 122 

Article 123 

Article 124 

Article 125 

Article 126 

Article 127 

Article 128 

Article 129 

Article 130 

Article 131 

Article 132 

Article 133 

Article 134 

Article 135 

Article 136 

Article 137 

Article 138 

Article 139 

Article 140 

Article 141 

Article 136 

Article 136 

Article 169 

Article 167 

Article 143 

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 

EN 

220 

   EN 

 
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 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 

EN 

221 

   EN 

 
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 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 

EN 

222 

   EN 

 
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 204 

Article 205 

Article 206 

Article 207 

Article 208 

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 

Articles 46 and 86 

Article 46 

Articles 46 and 86 

Article 86 

Article 47 

EN 

223 

   EN 

 
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 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 

EN 

224 

   EN 

 
Article 234 

Article 235 

Article 236 

Article 237 

Article 238 

Article 239 

Article 240 

Article 241 

Article 242 

Article 243 

Article 244 

Article 245 

Article 246 

Article 247 

Article 247a 

Article 248 

Article 248a 

Article 249 

Article 250 

Article 251 

Article 252 

Article 253 

Article 86 

Article 4 

Articles 79, 80, 
and 84 

Articles 79 and 84 

Articles 79, 81 
and 84 

Articles 79, 83, 84, 
and 85 

Article 79 

Article 79 

Article 79 

Article 23 

Article 24 

Article 23 

Article 22 

Article 183 

Article 184 

Article 183 

Article 184 

Article 185 

Articles 17, 120 
and 121 

Article 186 

Article 186 

Article 187 

EN 

225 

   EN 

 
 
2. REGULATIONS (EEC) NO 3925/91 AND (EC) NO 1207/2001 

Repealed Regulation 

Regulation (EC) 
No 450/2008 

Regulation (EEC) 
No 3925/91 

Regulation (EC) 
No 1207/2001 

Article 28 

Article 39 

EN 

226 

   EN 

 
(cid:207) 

3. REGULATION (EC) NO 450/2008  

Regulation (EC) No 450/2008 

This Regulation 

Article 1(1) and (2) 

Article 1(1) and (2) 

Article 1(3), first subparagraph 

Article 1(3) 

Article 1(3), second subparagraph 

Article 2 

Article 3 

Article 2 

Article 3 

Article 4 

Article 4, points 1 to 8 

Article 5, points 1 to 8 

Article 4, point 9 

Article 5, points 9 and 10 

Article 4, points 10 to 17 

Article 5, points 12 to 19 

Article 4, point 18(a), first sentence 

Article 5, point 20(a) 

Article 4, point 18(a), second sentence 

Article 130(3) 

Article 4, point 18(b) and (c) 

Article 5, point 20(b) and (c) 

Article 4, point 19 

Article 5, point 21 

Article 4, point 20, first sentence 

Article 5, point 22 

Article 4, point 20, second sentence 

Article 39(4), second subparagraph 

Article 4, points 21 to 28 

Article 5, points 23 to 30 

Article 4, point 29 

Article 5, points 31 (a) and (d) 

Article 4, points 30 to 32 

Article 5, points 32 to 34 

Article 4, point 33 

----- 

Article 5(1), first subparagraph 

Article 6(1) 

Article 5(1), second and third subparagraphs  Articles 6(2) and 7(b) 

Article (5)(2) 

Article 6 

EN 

Article 7(a) 

Article 11 

227 

   EN 

 
 
Article 7 

Article 8 

Article 9 

Article 10(1) 

Article 10(2) 

Article 12 

Article 13 

Article 14 

Article 15(1) 

Article 16 

Article 11(1), first and second subparagraphs  Article 18(1) 

Article 11(1), third subparagraph 

Article 18(2), first subparagraph 

Article 11(2) 

Article 18(3) 

Article 11(3)(a) 

Article 11(3)(b) 

Article 11(3)(c) 

Article 12(1) 

Article  18(2),  second  subparagraph  and 
Article 20(a) 

Article 20(b) 

----- 

Article 19(1) 

Article 12(2), first subparagraph 

Article 19(2), first subparagraph 

Article 12(2), second subparagraph 

Article  19(2),  second  subparagraph  and 
Article 20(c) 

Article 13(1), first subparagraph 

Article 21(1), first subparagraph 

Article 13(1), second subparagraph 

Article 21(1), third subparagraph 

Article 13(2) 

Article 13(3) and (4) 

Article 21(2) and (3) 

Article 21(4) and (5) 

Article 13(5) 

Article 13(6) 

Article 14 

Article 15(1)(a) 

Article 15(1)(b) 

Article 15(1)(c) 

Article 15(1)(d) 

Article 15(1)(e) 

----- 

Article 21(6) 

Article 22 

Article 25(a) 

Article 25(c) 

Article 23(a) 

Article 25(a) 

Article 23(c) 

EN 

228 

   EN 

 
Article 15(1)(f) 

Article 15(1)(g) 

Article 15(1)(h) 

Article 15(2) 

Article 16(1) 

Article 25(a) 

Articles 25(c) and 31(b) 

Article  21(1),  second  subparagraph  and 
Article 23(b) 

----- 

Article 24(1), first and second subparagraphs 

Article 16(2) and (3) 

Article 24(2) and (3) 

Article 16(4), first subparagraph 

Article 16(4), second subparagraph 

Article 16(5)(a) 

Article 16(5)(b) 

Article 16(6) 

Article 16(7) 

Article 17 

Article 18(1) to (3) 

Article 18(4) 

Article 19(1) to (4) 

Article 19(5) 

Article  24(4), 
sentence 

first 

subparagraph, 

first 

Article  24(4),  first  subparagraph,  second 
sentence and Article 24(5) 

Articles  24(4),  second  subparagraph  and 
25(b) 

Article 25(a) 

Article 24(6) 

Article 24(7), first subparagraph 

Article 27 

Article 28 

Article 31(b) 

Article 29 

Article 31(b) 

Article 20(1) and (2) 

Article 32(1) and (2) 

Article 20(3) 

Article 20(4) to (6) 

Article 20(7) 

Article 20(8)(a) 

Article 20(8)(b) 

Article 32(3), first subparagraph 

Article 32(4) to (6) 

Articles 25 and 31(b) 

Article  32(3),  second  subparagraph  and 
Article 33(a) 

Article  32(3),  third  subparagraph  and  Article 
33(b) 

EN 

229 

   EN 

 
Article 20(8)(c) 

Article 20(9) 

Article 21 

Article 22 

Article 23 

Articles 32(8) and 34 

Articles 32(9) and 33(d) 

Article 35 

Article 36 

Article 37 

Article 24(1) and (2) 

Article 38(1) and (2) 

Article 24(3), first subparagraph 

Article 38(3) 

Article 24(3), second subparagraph 

----- 

Article 25(1) 

Article 25(2), first subparagraph 

Article 39(1) 

Article 39(2) 

Article 25(2), second and third subparagraphs  Article 39(3) 

Article 25(3) 

Article 26 

Article 27 

Article 28(1) and (2) 

Article 28(3) 

Article 29 

Article 30(1) 

Article 30(2) 

Article 31(1) 

Article 31(2) 

Article 31(3) 

Article 32 

Article 33(1) to (4) 

Article 33(5) 

Article 34 

Article 35 

Article 39(4) to (7) and Article 44 

Article 40 

Article 41 

Article 42 

Article 43 

Article 45 

Article 46 

----- 

Article 47(1) 

Article 47(3), first subparagraph 

Article 47(2) and (3), second subparagraph 

Article 48 

Article 49(1) to (4) 

Article 51(1) 

Article 50(1)(2) and (3) 

Article 52 

EN 

230 

   EN 

 
Article 36 

Article 37 

Article 38 

Article 53 

Article 54 

Article 55 

Article 39(1) and (2) 

Article 56(1) and (2) 

Article 39(3) 

Article 39(4) and (5) 

Article 39(6) 

Article 40 

Article 41 

Article 42 

Article 56(3), first subparagraph 

Article 56(4) and (5) 

Article 57(a) and (b) 

Article 61 

Article 62(1), (2) and (3) 

Article 63 

Article 43(a), (b) and (d) 

Article 64(a), (b) and (c) 

Article 43(c) 

Articles 62(4) and 64(d) 

Article 44 

Article 45 

Article 46 

Article 47 

Article 48 

Article 49 

Article 50 

Article 51 

Article 52 

Article 65 

Article 66 

Article 67 

Article 68 

Article 69 

Article 70 

Article 71 

Article 72 

Article 73 

Article 53(1) and (2) 

Article 74(1) and (2) 

Article 53(3) 

Article 53(4) 

Article 74(3), first subparagraph 

Article 74(5) 

Article 54(a) and (b) 

Article 74(4) and Article 76(a) 

Article 54(c) 

Article  74(3),  second  subparagraph  and 
Article 76(b) 

EN 

231 

   EN 

 
Article 55(1) 

Article 55(2), first subparagraph 

Article 75(1) 

Article 75(2) 

Article 55(2), second subparagraph 

Article 76(c) 

Article 55(3) and (4) 

Article 56(1) to (8) 

Article 56(9), first indent 

Article 56(9), second indent 

Article 56(9), third indent 

Article 57(1) and (2) 

Article 57(3) 

Article 58, first paragraph 

Article 58, second paragraph 

Article 75(3) and (4) 

Article 77(1) to (8) 

Article 87(a) 

Article 87(b) 

Article 87(c) 

Article 78 

Article 87(d) 

Article 79 

----- 

Article 59(1), first subparagraph 

Article 80(1) 

Article 59(1), second subparagraph 

Article 87(e) 

Article 59(2) 

Article 60 

Article 61 

Article 62(1) and (2) 

Article 62(3) 

Article 63(1) and (2) 

Article 63(3)(a) 

Article 63(3)(b) 

Article 63(3)(c) 

Article 64 

Article 65(1) and (2) 

Article 65(3) 

Article 66 

Article 80(2) 

Article 81 

Article 82 

Article 83 

Article 87(f) 

----- 

----- 

Article 84(1)(a), Article 87(h) and Article 88 

Article 84(1)(b), Article 87(h) and Article 88 

Article 85 

Article 86 

Article 87(g) 

Article 89(1) and (2) 

EN 

232 

   EN 

 
Article 67(1), first and second subparagraphs  Article 90(1) 

Article 67(1), third subparagraph 

Article 94(b) 

Article 67(2) and (3) 

Article 90(2) and (3) first sentence  

Article 68 

Article 69 

Article 70 

Article 71 

Article 91 

Article 92 

Article 93 

----- 

Article 72(1) and (2) 

Article 96(1) and (2) 

Article 72(3) 

Article 96(3) and Article 102(a) 

Article 73 

Article 74 

Article 75 

Article 76 

Article 97 

Article 98 

Article 99 

----- 

Article 77(1), first subparagraph 

Article 100(1) 

Article 77(1), second and third subparagraphs  Article 100(2) 

Article 77(2) 

Article 77(3) 

Article 100(3) 

Article 100(4) and Article 102(b) 

Article 78(1), first subparagraph 

Article 101(1) 

Article 78(1), second subparagraph 

Article 87(g) 

Article 78(2) to (4) 

Article 101(2), (3) and (4) 

Article 78(5) 

Article 79(1) 

Article 101(5) and Article 102(c) 

Article 103(1) 

Article 79(2) to (5) 

Article 103(3) to (6) 

Article 80 

Article 81 

Article 82 

Article 83 

EN 

Article 104 

Article 105 

Article 106 

Article 107 

233 

   EN 

 
Article 84 

Article 108(1) and (2) 

Article 85, first sentence 

Article 108(3) and Article 109(a), (c), (d) and 
(e) 

Article 85, second sentence 

Article 103(2), Article 109(b) and Article 110 

Article 86(1) introductory sentence 

Article  111(1) 
point (a) 

introductory  sentence  and 

Article 86(1) (a) to (c) 

Article 111(1) (b), (c) and (d) 

Article 86(1) (d) and (e) 

Article 111(1) (e) 

Article 86(1) (f) to (k) 

Article 111(1) (f) to (k) 

Article 86(2) and (3) 

Article 86(4) to (6) 

Article 86(7) 

Article 87(1) 

Article 111(2) and (3) 

Article 111(5), (6) and (7) 

Article 113 

Articles 114(1) and 114(2)(a) and (b) 

Article 87(2), first subparagraph 

Article 114(3) 

Article 87(2), second subparagraph 

Article 114(5) 

Article 87(3), first subparagraph, point (a) 

Articles 114(2)(c) and 118(a) 

Article 87(3), first subparagraph, point (b) 

Article 118(a) 

Article 87(3), first subparagraph, point (c) 

Article 118(a) 

Article 87(3), first subparagraph, point (d) 

Article 118(a) 

Article 87(3), second subparagraph 

----- 

Article  88(1), 
sentence 

first 

subparagraph, 

first 

Article 6(1) 

Article  88(1),  first  subparagraph,  second 
sentence 

Article 114(4) 

Article 88(1), second subparagraph 

Article 6(2) 

Article 88(2) and (3) 

Article 114(3) 

Article 88(4), first subparagraph 

Article 119(1), first subparagraph 

Article 88(4), second and third subparagraphs  Article 129(a) 

EN 

234 

   EN 

 
Article 89(1), first subparagraph 

Article 116(1) 

Article 89(1), second subparagraph 

-----  

Article 89(2) 

Article 90 

Article 118(c)  

Article 117 

Article 91(1) and (2) 

Article 120(1) and (2) 

Article 92(1), first subparagraph 

Article 121(1) 

Article 92(1), second subparagraph 

Article 121(2) 

Article 92(1), third subparagraph 

----- 

Article 92(2) to (5) 

Article 121(3) to (6) 

Article 93(1) 

Article 93(2) 

Article 94 

Article 95(1) to (3) 

Article 95(4) 

Article 96(1) and (2) 

Article 96(3) 

Article 97 

Article 98(1) 

Article 98(2) 

Article 99 

Article 100 

Article 101(1) 

Article 101(2)(a) 

Article 101(2)(b) 

Article 101(2)(c) 

Article 102 

Article 103 

Article 122(1) 

Articles 122(2), 129(c)  

Article 123 

Article 124(1) to (3) 

Article 124(5) 

Article 125 

Article 124(6) 

Article 126 

Article 203(1) 

Article 124(4) 

Article 127 

Article 128 

Article 130(1) 

Articles 130(2) and 133(a) 

Article 133(b) 

Articles 130(3) and 133(c) 

Article 131 

Articles 132(2) and 133(d) 

EN 

235 

   EN 

 
Article 104(1) 

Article 104(2) 

Article 105(1) 

Article 105(2)(a) 

Article 105(2)(b) 

Article 105(2)(c) 

Article 134(1) 

Article 134(3) 

Article 135 

Articles 118(a), 142(a) and 232(a) 

Article 136(b) 

Articles 25(a), 199(4), 202(b), 214(3), 217(c), 
218(1), second subparagraph, 219 and 232(b) 

Article 106(1), (2) and (3) 

Article 138 

Article 106(4), first subparagraph, point (a) 

Article 25(a) 

Article 106(4), first subparagraph, point (b) 

Article 25(c) 

Article 106(4), first subparagraph, point (c) 

Article 139(a) 

Article 106(4), first subparagraph, point (d) 

Article 25(a) 

Article 106(4), first subparagraph, point (e) 

Articles 25(a) 

Article 106(4), first subparagraph, point (f) 

Articles 25(c) and 31(b) 

Article  106(4),  first  subparagraph,  points  (g) 
and (h) 

Article 139(b) 

Article 106(4), second subparagraph 

----- 

Article 107(1), first sentence 

Article 6(1) 

Article 107(1), second sentence 

Article 154(1) 

Article 107(2) 

Articles 6(2) and 134(2) 

Article 107(3) 

Articles  7(b),  136(a),  142(a),  154(2)  to  (4) 
and 155 

Article 108(1), first subparagraph 

Article 140 

Article 108(1), second subparagraph 

Article 7 

Article 108(2) 

Article 141(1) 

Article 108(3), first subparagraph 

Article 6(1) 

Article 108(3), second subparagraph 

----- 

Article 108(4) 

Article 142(b) 

EN 

236 

   EN 

 
Article 109(1) 

Article 109(2) 

Article 109(3) 

Article 143 

Article 145 (a) 

Articles 7 and 145 (b) 

Article 110(1), first and second subparagraphs Article 144(1) 

Article 110(1), third subparagraph 

Articles 144(2) and 145(d) 

Article 110(2) and (3) 

Article 144(3) and (4) 

Article 111(1) 

Article 111(2), first sentence 

Article 146(1) 

Article 146(2) 

Article 111(2), second sentence 

Article 146(3) 

Article 111(3) 

Articles 146(4) and 151(a) 

Article 112(1), first subparagraph 

Article 148(1) 

Article  112(1),  second  subparagraph,  first 
sentence 

Article 154(3) 

Article  112(1),  second  subparagraph,  second 
sentence 

Article 154(2) 

Article 112(2) 

Article 112(3) 

Article 112(4) 

----- 

Article 148(2) 

Articles 151(b) and 155(a) 

Article 113(1) and (2) 

Article 149(1) and (2) 

Article 113(3) 

Article 114(1) 

Article 114(2) 

Articles 149(3) and 151(c) 

Article 150(1) 

Articles 150(2) and 151(d) 

Article 115, first paragraph 

Article 152(1) 

Article 115, second paragraph 

Article 153 

Article 116(1) 

Article 156(1) 

Article 116(2), first subparagraph, point (a) 

Article 25(a) 

Article 116(2), first subparagraph, point (b) 

Article 25(c) 

Article  116(2),  first  subparagraph,  points  (c) 

Article 157(a) 

EN 

237 

   EN 

 
and (d) 

Article 116(2), first subparagraph, point (e) 

Article 25(a) 

Article 116(2), first subparagraph, point (f) 

Article 25(a) 

Article 116(2), first subparagraph, point (g) 

Articles 25(c) and 31(b) 

Article 116(2), first subparagraph, point (h) 

Article 157(d) 

Article 116(2), first subparagraph, point (i) 

Article 157(c) 

Article 116(2), second subparagraph 

----- 

Article 117 

Article 118 

Article 119(1) and (2) 

Article 119(3) 

Article 120 

Article 121 

Article 122 

Article 123(1) and (2) 

Article 123(3) 

Article 124(1) 

Article 124(2) 

Article 125 

Article 126 

Article 127 

Article 128 

Article 129 

Article 158 

Article 159 

Article 160 

Article 163 

Article 161 

Article 162 

Article 163 

Article 164 

Article  138(3),  second  subparagraph,  first 
sentence 

Article 165(1) 

Articles 165(2) and 166 

Article 167 

Article 168 

Article 169 

Articles 170 and 171 

Article 172 

Article 130(1) 

Article 174(1), first subparagraph 

Article 130(2) to (5) 

Article 174(2) to (5) 

Article 131(a) 

----- 

EN 

238 

   EN 

 
Article 131(b) 

Article 132 

Article 133 

Article 134 

Article 135 

Article 136(1) 

Article 175 

Article 176 

Article 178(1) 

Articles 177,178(2) and 179 

Article 180 

Article 181(1) 

Article 136(2), first subparagraph, point (a) 

Article 25(a) 

Article 136(2), first subparagraph, point (b) 

Article 25(c) 

Article 136(2), first subparagraph, point (c) 

Article 182(a) 

Article 136(2), first subparagraph, point (d) 

Article 25(a) 

Article 136(2), first subparagraph, point (e) 

Article 25(a) 

Article 136(2), first subparagraph, point (f) 

Articles 25(c) and 31(b) 

Article 136(2), first subparagraph, point (g) 

Articles 181(7) and 182(g) 

Article 136(2), first subparagraph, point (h) 

Article 182(f) 

Article 136(2), second subparagraph 

----- 

Article 136(3), first subparagraph, point (a) 

Article 181(3), first subparagraph, point (a) 

Article 136(3), first subparagraph, point (b) 

Article  181(3),  first  subparagraph,  points  (b) 
and (c) 

Article 136(3), first subparagraph, point (c) 

Article 181(3), first subparagraph, point (d) 

Article 136(3), second subparagraph 

Article 182(c) 

Article 136(4), first subparagraph 

Article 181(4) 

Article 136(4), second subparagraph 

Article 181(5) 

Article 136(4), third subparagraph 

Article 181(6) 

Article  136(4),  fourth  subparagraph,  points 
(a) and (b) 

Article 182(e) 

Article 136(4), fourth subparagraph, point (c)  Article 182(d) 

Article 136(5) 

Article 137(1) 

EN 

Article 181(8) 

Article 183(1) 

239 

   EN 

 
Article 137(2) 

Article 138 

Article 139 

Article 140(1) 

Article 140(2) 

Article 141 

Article  142(1), 
subparagraphs 

first,  second  and 

third 

Article 184 

Article 185(1) to (3) 

Article 187 

Article 188 

Article 190(b) 

Article 189 

Article 191(1) 

Article 142(1), fourth subparagraph 

Article 192(a) 

Article 142(2), first subparagraph, point (a) 

Article 191(2), first subparagraph, point (a) 

Article  142(2),  first  subparagraph,  points  (b) 
and (c) 

Article  191(2),  first  subparagraph,  points  (c) 
and (d) 

Article 142(2), second subparagraph 

Article  191(2),  first  subparagraph,  point  (b) 
and Article 192(c) 

Article 142(3), first subparagraph 

Article 191(3) 

Article 142(3), second subparagraph 

Article 192(d) 

Article 142(4) 

Article 143 

Article 144(1) 

Article 144(2) 

Article 144(3) 

Article 144(4) 

Article 191(4) 

Articles 186, 190, 195(b), 198, 202(a), (b) and 
(c) and 219 

Article 193(1) 

Articles 193(2) and 195(a) 

Article 193(3) 

----- 

Article 145(1) and (2) 

Article 194(1) and (2) 

Article 145(3), first subparagraph 

Article 132(1) 

Article 145(3), second subparagraph 

Article 133(b) 

Article 146 

Article 147 

Article 196(1) to (3) 

Article 197 

EN 

240 

   EN 

 
Article 148(1) 

Article 199(1) 

Article 148(2), first subparagraph 

Article 199(2) 

Article 148(2), second subparagraph 

Articles 199(3) and 202(a) 

Article 149 

Article 150(1) and (2) 

Article 150(3) 

Article 200 

Article 201 

Article 202(d) 

Article 151(1), first subparagraph 

Article 203(1) 

Article 151(1), second subparagraph 

----- 

Article 151(2) 

Article 151(3) 

Article 151(4) 

Article 151(5) 

Article 152 

Article 153 

Article 154(1)(a) 

Article 154(1)(b) 

Article 154(2) 

Article 155(1) 

Article 203(2) 

----- 

Article 204(3) 

Article 202(b), (c), (d) and (e) 

Article 204(1) and (2) 

Article 205 

Article 199(3), first sentence 

Article 206(1) 

Article  199(3),  second  sentence  and  Article 
206(2) 

Article 207(1) 

Article 155(2) and (3) 

Article 207(3) and (4) 

Article 156 

Article 157 

Article 158 

Article 159 

Article 160 

Article 161 

Article 162 

Article 208 

Article 209 

Article 210 

Article 211 

Article 212 

Article 213 

Article 214(1) and (2) 

EN 

241 

   EN 

 
Article 163 

Article 164, first paragraph 

Article 215 

Article 217 

Article 164, second paragraph 

----- 

Article 165 

Article 166 

Article 167 

Article 168 

Article 169 

Article 170 

Article 216 

Article 218(1) to (3) 

Article 220 

Article 221 

Article 222 

Article 223 

Article 171(1) and (2) 

Article 224(1) and (2) 

Article 171(3), first subparagraph 

Article 74(4) 

Article 171(3), second subparagraph 

Article 76(a) 

Article 171(4) 

Article 172 

Article 173 

Article 174 

Article 224(3) 

Article 225 

Article 226 

Article 227 

Article 175(1), first subparagraph 

Article 228(1) and (3) 

Article 175(1), second subparagraph 

Article 228(2)(b) 

Article 175(2) 

Article 175(3) 

Article 228(4)(a), (b) and (c) 

Article 228(5) 

Article 176(1)(a) and (b) 

Article 228(2)(a) and (c) and Article 230(a) 

Article 176(1)(c) and (d) 

Article 176(1)(e) 

Article 176(2) 

Article 230(b) 

Article 232(a) 

----- 

Article 177(1) and (2) 

Article 231(1) and (2) 

Article 177(3) 

Article 177(4) 

EN 

----- 

Article 231(3) 

242 

   EN 

 
Article 177(5) 

Article 232 

Article 178(1) and (2) 

Article 233(1) and (2) 

Article 178(3) 

Article 179 

Article 180(1) 

Articles 233(3) and 234 

Article 235 

Article 236(1) 

Article 180(2), first sentence 

Article 6(1) 

Article 180(2), second sentence 

Article 236(2) 

Article 180(3), first subparagraph 

Article 6(2) 

Article 180(3), second subparagraph 

Article 236(3) 

Article 180(4) 

----- 

Article 181, first paragraph 

Article 237(1) 

Article 181, second and third paragraphs 

Article 238(1)(b) 

Article 182(1) 

Article 182(2) 

Article 183(1) 

Article 183(2)(a) 

Article 183(2)(b) 

Article 183(2)(c) 

Article 184 

Article 185 

Article 186 

Article 187 

Article 188(1) 

Article 188(2) 

Article 188(3) 

Article 242 

----- 

Article 16 

Articles 24(9) and 26 

----- 

Articles 15(2) and 17, paragraph 2 

Article 244 

----- 

Article 245(2) and (3) 

Article 246 

Article 247(1) 

Article 247(2) 

Article 247(1) 

_____________ 

EN 

243 

   EN