Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EC) No 450/2008 laying down the Community Customs Code (Modernised Customs Code) as regards the date of its application
Date: 2013-04-10
Institutions: European Commission
Subjects: application of EU law, common tariff policy, customs formalities, information technology applications

EUROPEAN 
COMMISSION 

Brussels, 10.4.2013  
COM(2013) 193 final 

2013/0104 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Regulation (EC) No 450/2008 laying down the Community Customs Code 
(Modernised Customs Code) as regards the date of its application 

EN 

   EN 

 
 
 
  
 
EXPLANATORY MEMORANDUM 

1. 

CONTEXT 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.  This  provided  an  opportunity  to  carry  out  a  major 
overhaul of the customs rules in order to make them simpler and better structured. 

That Regulation entered into force on 24 June 2008, but becomes applicable, in accordance 
with  its  Article  188(2),  only  once  its  implementing  provisions  are  applicable,  and  on 
24 June 2013 at the latest. 

On 20 February 2012, the Commission submitted to the European Parliament and the Council 
a proposal2 for a Regulation laying down the Union Customs Code, as a recast of Regulation 
(EC) No 450/2008, to repeal and replace it before its scheduled date of application, due to the 
following needs: 

- 
to  postpone  the  date  of  application  of  Regulation  (EC)  No  450/2008  so  as  to  give 
administrations and economic operators adequate time to undertake the necessary investments 
and ensure a phased, binding but realistic implementation of electronic processes; 

- 
to  align  Regulation  (EC)  No  450/2008  on  the  requirements  of  the  Lisbon  Treaty,  as 
regards  the  empowerment  to  be  given  to  the  Commission  to  adopt  either  delegated  or 
implementing acts, in accordance with Articles 290 and 291 of the Treaty on the Functioning 
of the European Union; 

to adjust some provisions of Regulation (EC) No 450/2008 that have proved difficult 

- 
to implement. 

However,  while  the  institutions  are  close  to  a  political  agreement  on  the  final  text  of  the 
Regulation, the ordinary legislative procedure for that recast could not be completed in time 
for adoption and entry into force of the recast Regulation before the deadline of 24 June 2013. 

In the absence of such adoption, the main adverse consequences would be the following: 

- 
Regulation (EC) No 450/2008 would become applicable on 24 June 2013 without any 
Commission  acts  in  force  to  support  that  application  and  without  the  necessary  IT 
developments  to  ensure  compliance  with  the  principle  of  using  electronic  data-processing 
techniques as laid down in its Article 5(1); 

- 
Regulation  (EEC)  No  2913/92  (the  Community  Customs  Code,  currently  in  force) 
would,  inter  alia,  be  repealed  and  that  would  generate  legal  uncertainty  about  the  customs 
legislation  actually  applicable  and  be  an  obstacle  to  maintaining  a  comprehensive  and 
consistent Union legal framework for customs matters pending the adoption of the proposed 
Regulation. 

For  these  reasons  and  as  a  contingency  plan  to  prevent  serious  difficulties  with  the  Union 
customs legal framework, the Commission considers that the ultimate date of application of 
Regulation (EC) No 450/2008, as laid down in the second subparagraph of its Article 188(2), 
may  have  to  be  postponed  to  provide  the  legislature  with  adequate  time  to  complete  the 

1 
2 

OJ L 145, 4.6.2008, p. 1. 
COM(2012) 64 final. 

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process  of  adoption  of  the  Union  Customs  Code.  The  new  date  of  application  considered 
appropriate for that purpose would be 1.11.2013. 

2. 

RESULTS OF CONSULTATIONS WITH THE INTERESTED PARTIES AND 
IMPACT ASSESSMENTS 

The proposal does not affect the substance of Regulation (EC) No 450/2008 but only aims at 
postponing its date of application, to take into account the time strictly needed for completion 
by the European Parliament and the Council of the legislative procedure to repeal and replace 
it by a new Regulation laying down the Union Customs Code. 

Therefore, it warrants neither the involvement of parties other than the European Parliament 
and the Council nor an impact assessment. 

3. 

LEGAL ELEMENTS OF THE PROPOSAL 

The proposal consists in amending the second subparagraph of Article 188(2) of Regulation 
(EC) No 450/2008 to replace the date of 24 June 2013 by the date of 1.11.2013. 

Its legal bases shall be the same ones as govern the amended Regulation, taking due account 
of  the  Treaty  of  Lisbon:  Articles  33,  114  and  207  of  the  Treaty  on  the  Functioning  of  the 
European Union (TFEU). Due to the fact that it governs the adoption of non-legislative acts, 
Article 31 TFEU can no longer serve as a legal basis for a legislative act like the proposed 
Regulation. Such reference is in any case not required, considering the scope and content of 
that Regulation. 

4. 

BUDGETARY IMPLICATION 

None 

5. 

OPTIONAL ELEMENTS 

None 

EN 

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2013/0104 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Regulation (EC) No 450/2008 laying down the Community Customs Code 
(Modernised Customs Code) as regards the date of its application 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Articles 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 Committee3, 

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

(2) 

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)4 entered into force on 24 June 2008, but is to be applicable, in accordance with 
its  Article  188(2),  only  once  its  implementing  provisions  are  applicable,  and  on 
24 June 2013  at  the  latest.  Regulation  (EC)  No  450/2008  is  intended  to  replace 
Council  Regulation  (EEC)  No  2913/92  of  12  October  1992  establishing  the 
Community Customs Code5. 

On 20 February 2012, the Commission submitted to the European Parliament and the 
Council  a  proposal6  for  a  Regulation  laying  down  the  Union  Customs  Code,  in  the 
form of a recast of Regulation (EC) No 450/2008, to replace it before its ultimate date 
of  application.  However,  the  ordinary  legislative  procedure  cannot  be  completed  in 
time  for  adoption  of  that  proposed  Regulation  and  consequently  its  entry  into  force 
before the ultimate deadline of 24 June 2013. As a consequence, in the absence of any 
corrective legislative  action,  Regulation (EC) No 450/2008 would apply on  that date 
and  Regulation  (EEC)  No  2913/92  would  be  repealed.  That  would  generate  legal 
uncertainty  about  the  customs  legislation  actually  applicable  and  be  an  obstacle  to 
maintaining  a  comprehensive  and  consistent  Union  legal  framework  for  customs 
matters pending the adoption of the proposed Regulation. 

(3) 

To  prevent  such  serious  difficulties  with  the  customs  legislation  of  the  Union  and 
provide the legislature with adequate time to complete the process of adoption of the 
Union  Customs  Code,  the  ultimate  date  of  application  of  Regulation  (EC)  No 
450/2008,  as  laid  down  in  the  second  subparagraph  of  its  Article  188(2),  should  be 

3 
4 
5 
6 

OJ C , , p. . 
OJ L 145, 4.6.2008, p. 1. 
OJ L 302, 19.10.1992, p. 1. 
COM(2012) 64 final. 

EN 

4 

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postponed.  The  new  date  of  application  considered  appropriate  for  that  purpose  is 
1.11.2013, 

HAVE ADOPTED THIS REGULATION: 

In  the  second  subparagraph  of  Article  188(2)  of  Regulation  (EC)  No  450/2008,  the  date 
‘24 June 2013’ is replaced by ‘1.11.2013’. 

Article 1 

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

Article 2 

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

Done at Brussels,  

For the European Parliament 
The President 

For the Council 
The President 

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