Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) No 952/2013 laying down the Union Customs Code, as regards goods that have temporarily left the customs territory of the Union by sea or air
Date: 2016-07-19
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: EU customs procedure, air transport, customs regulations, customs territory (EU), import (EU), maritime transport, transport under customs control

EN 

   EN 

   EUROPEAN COMMISSION  Brussels, 19.7.2016  COM(2016) 477 final 2016/0229 (COD)   Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) No 952/2013 laying down the Union Customs Code, as regards goods that have temporarily left the customs territory of the Union by sea or air  
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

Regulation  (EU)  No  952/2013  of  the  European  Parliament  and  of  the  Council  of  9  October 
2013 laying down the Union Customs Code (UCC)1 aims at facilitating legitimate trade while 
ensuring appropriate customs supervision and the fight against fraud. 

The  UCC  entered  into  force  on  30  October  2013,  but  it  applies  in  its  entirety  from  1  May 
2016.   

This proposal aims at modifying Article 136 UCC in order to ensure the effective application 
of other UCC provisions, notably those on customs supervision. This amendment should enter 
into force as soon as possible so as to contribute to effective customs supervision. 

With  a  view  to  facilitating  trade  flows,  Article  136  UCC  states  that  certain  provisions  (in 
particular  those  governing  the  obligations  to  lodge  the  entry  summary  declaration,  to  notify 
the  arrival  of  a  sea-going  vessel  or  an  aircraft,  to  convey  and  present  the  goods  to  customs 
upon  unloading  or  transhipment  and  to  wait  authorisation  before  unloading  or  transhipping 
the  goods,  and  those  governing  temporary  storage)  do  not  apply  to  goods  that  have 
temporarily left the Union customs territory while moving by direct route between two points 
of that territory by sea or air without a stop outside the Union. However, the disapplication of 
those provisions may put at risk the effective customs supervision of these goods. 

Article 136 UCC does not eliminate the requirement laid down in Article 134 UCC for goods 
brought  into  the  customs  territory  of  the  Union  to  be  subject  to  customs  supervision  and, 
where  appropriate,  to  customs  controls.  However,  the  current  text  of  Article  136  has  the 
consequence  that  there  is  no  clear  legal  basis  to  require  presentation  of  these  goods  to  the 
customs  authorities.  In  the  absence  of  such  presentation,  the  supervision  by  the  customs 
authorities of non-Union goods and of Union goods whose status must be proven may become 
more difficult.  

The  customs  authorities  in  these  subsequent  ports  or  airports  must  have  the  opportunity  to 
ensure  the  complete  and  correct  levying  of  import  duty  and  other  charges,  or  the  correct 
application  of  non-fiscal  measures  (e.g.  veterinary  or  phytosanitary  controls)  as  well  as 
identifying risks on goods arriving in their ports or airports. 

In order to ensure the proper application of other UCC provisions, notably those on customs 
supervision, it is therefore indispensable to propose a modification to the scope of Article 136 
UCC, distinguishing between non-Union and Union goods, as follows: 

(1) 

First,  the  only  provisions  not  applying  when  non-Union  goods  re-enter  the  Union 
customs territory after having temporarily left it by direct sea or air route, should be:  

(1)  The  rules  governing  the  obligation  to  lodge  the  entry  summary  declaration 

(Articles 127 to 130 UCC) and  

(2)  The rules governing the obligation to notify the arrival of a sea-going vessel or 
aircraft  to  the  customs  office  of  first  entry  to  the  Union  customs  territory 
(Article 133 UCC).  

1 

OJ L 269, 10.10.2013, p. 1. 

EN 

2 

   EN 

                                                 
(2) 

(3) 

(3)  By contrast, the provisions governing the obligation to convey the goods to a 
certain  place,  to  present  them  to  customs  upon  unloading  or  transhipment,  to 
wait for authorisation before unloading or transhipping, and the provisions on 
temporary  storage  should  apply 
thereby  allowing 
in 
appropriate customs supervision.  

these  situations, 

Second,  the  situation  should  be  similar  for  Union  goods  whose  status  needs  to  be 
proven  pursuant  to  Article  153(2)  UCC,  to  the  extent  that  the  customs  authorities 
must be able to check the proof of their Union status.  

Third, the rules not applying to Union goods that have retained their status by virtue 
of Article 155(2) UCC can in addition include the rules governing the obligation to 
present the goods to customs upon unloading or transhipment, and the obligation to 
wait for authorisation before unloading or transhipping the goods (139 to 140 UCC). 
This is due to the fact that, even if the goods have temporarily left the Union customs 
territory, their status has not been altered and does not need to be proven. 

(4) 

Finally, certain references should be deleted from Article 136 UCC, as follows:  

(1)  The reference to Articles 135(1) and 137 UCC should be deleted from because 
the  goods  should  be  conveyed  to  certain  places  designated  by  the  customs 
authorities in any event;  

(2)  The  reference  to  Article  141  UCC  should  be  deleted  because  Article  141(1) 
should  continue  to  be  applicable  to  goods  moved  under  the  transit  procedure 
when they re-enter the customs Union.  

(3)  The  reference  to  Articles  144  to  149  UCC  should  be  deleted  because  the 
provisions on temporary storage do not apply to Union goods in any event and 
their application for non-Union goods was excluded by mistake.  

• 

Consistency with other Union policies 

The proposal aims at ensuring the proper application of Regulation (EU) No 952/2013, which 
is 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. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The legal basis is Article 207 of the Treaty on the Functioning of the European Union. 

• 

Subsidiarity   

The proposal falls under the exclusive competence of the Union according to Article 3(1)(e) 
of the Treaty on the Functioning of the European Union.  

• 

Proportionality 

The proposal does not entail any new policy developments compared to the legislative act it 
intends  to  amend;  it  merely  modifies  a  single  provision  in  order  to  ensure  the  proper 
application of other provisions of the same Regulation. As Regulation (EC) No 952/2013 is a 

EN 

3 

   EN 

  
  
legal act of the EU, it can only be amended by way of an equivalent legal act. Member States 
cannot act individually. 

3. 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Consultation of interested parties 

This  amendment  does  not  alter  the  substance  of  Regulation  (EU)  No  952/2013  so  the 
consultation of interested parties previously held before the adoption of that Regulation is still 
relevant. 

The  relevant  amendment  has  also  been  discussed  with  the  Member  States  and  with  trade 
representatives in several joint meetings of the Customs Expert Group and the Trade Contact 
Group, where consensus was reached on the substance of the proposed version.  

Impact assessment 

There is no need for an additional Impact Assessment. This proposal merely modifies a single 
provision in order to make it coherent with other provisions of Regulation (EU) No 952/2013, 
which is a recast of Regulation (EC) N° 450/2008 and for which the Commission conducted 
an impact assessment.  

4. 

BUDGETARY IMPLICATIONS 

The amendment proposed should not have any direct budgetary implications but will facilitate 
collection of own resources. 

EN 

4 

   EN 

  
 
 
2016/0229 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Regulation (EU) No 952/2013 laying down the Union Customs Code, as 
regards goods that have temporarily left the customs territory of the Union by sea or air 

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 
Article 207 thereof, 

Having regard to the proposal from the European Commission, 

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

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1)  With a view to facilitating trade flows, Article 136 of Regulation (EU) No 952/2013 of 
the  European  Parliament  and  of  the  Council2  excludes  the  application  of  certain 
provisions of that Regulation to goods that have temporarily left the customs territory 
of  the  Union  while  moving  between  two  Union  ports  or  airports  without  stopping 
outside the Union. Those provisions are the rules governing the obligation to lodge the 
entry summary declaration, the rules governing the obligation to notify the arrival of a 
sea-going vessel or an aircraft, the rules governing the obligation to convey the goods 
to certain places and to present them to the customs authorities at the point in which 
they are unloaded or transhipped, and the rules governing temporary storage. 

(2) 

(3) 

(4) 

As a result, there is no legal basis for requiring the presentation of the goods that are 
unloaded or transhipped at the point where the goods re-enter the customs territory of 
the  Union  after  having  temporarily  left  it.  Without  presentation,  it  may  be  more 
difficult for customs authorities to ensure the supervision of those goods, and there is a 
risk  both,  that  import  duty  and  other  charges  are  not  correctly  levied,  and  that  non-
fiscal measures such as veterinary and phytosanitary controls are not properly applied. 

Article 136 of Regulation (EU) No 952/2013 should therefore be amended in order to 
take into account the different situations of non-Union and Union goods.  

In  order  to  ensure  effective  customs  supervision  of  non-Union  goods,  the  provisions 
governing  the  obligation  to  convey  the  goods  to  certain  places,  to  present  them  to 
customs upon unloading or transhipment, to wait for authorisation before unloading or 
transhipping, as well as the provisions governing temporary storage, should continue 
to apply to non-Union goods. Article 136 should therefore provide that only the rules 
governing the obligation to lodge the entry summary declaration and the obligation to 
notify the arrival of a sea-going vessel or an aircraft are excluded with regard to non-
Union goods. 

2 

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying 
down the Union Customs Code (OJ L 269, 10.10.2013, p. 1). 

EN 

5 

   EN 

                                                 
(5) 

(6) 

(7) 

(8) 

(9) 

In order to ensure effective supervision of Union goods, Article 136 should distinguish 
between  the  situation  of  Union  goods  whose  status  needs  to  be  proven  pursuant  to 
Article  153(2)  of  Regulation  (EU)  No  952/2013  and  Union  goods  that  have  retained 
their status by virtue of Article 155(2) of that Regulation.  

As regards Union goods whose status needs to be proven pursuant to Article 153(2) of 
Regulation (EU) No 952/2013, only application of the rules governing the obligation 
to lodge the entry summary declaration and the obligation to notify the arrival of a sea-
going vessel or an aircraft should be excluded, thereby allowing appropriate customs 
supervision. 

The  rules  laid  down  in  Article  139  of  Regulation  (EU)  No  952/2013  governing  the 
obligation  to  present  the  goods  to  customs  upon  unloading  or  transhipment  and  the 
obligation  to  wait  for  authorisation  before  unloading  or  transhipping  the  goods  laid 
down in Article 140 of that Regulation should also not apply to Union goods that have 
retained their status by virtue of Article 155(2) of that Regulation having regard to the 
fact  that,  even  if  the  goods  have  temporarily  left  the  Union  customs  territory,  their 
status has not been altered and does not need to be proven.  

The references in Article 136 of Regulation (EU) No 952/2013 to Article 135(1) and 
Article 137 of that Regulation should be deleted in order to oblige the person bringing 
goods into the Union customs territory to convey them to the place designated by the 
customs authorities, so that these have the possibility of checking whether the goods 
are Union or non-Union goods if necessary.  

The reference  in  Article  136 of Regulation (EU) No 952/2013  to  Article  141 of that 
Regulation  should  be  deleted  so  that  it  is  made  clear  that  Article  141(1)  which 
excludes  the  application  of  certain  provisions  to  goods  moved  under  the  transit 
procedure,  also  applies  when  the  goods  re-enter  the  Union  customs  territory  after 
having temporarily left it by direct sea or air route.   

(10)  The reference in Article 136 of Regulation (EU) No 952/2013 to Articles 144 to 149 
of  that  Regulation  on  temporary  storage  should  also  be  deleted.  Those  rules  do  not 
apply  to  Union  goods  in  any  event  and  their  exclusion  for  non-Union  goods  is  a 
mistake that should be corrected.  

(11)  This  Regulation  should  enter  into  force  as  soon  as  possible  in  order  to  ensure  an 

effective supervision of goods without further delay,  

HAVE ADOPTED THIS REGULATION: 

 In Regulation (EU) No 952/2013, Article 136 is replaced by the following:  

Article 1 

"Article 136 

Goods that have temporarily left the customs territory of the Union by sea or air  

1.  

Articles 127 to 130 and Article 133 shall not apply when non-Union goods are brought 
into the customs  territory  of  the  Union  after  having  temporarily  left  that  territory  by 
sea  or  by  air  and  having  been  carried  by  direct  route  without  a  stop  outside  the 
customs territory of the Union. 

EN 

6 

   EN 

 
2.  

3.  

Articles 127 to 130 and Article 133 shall not apply when Union goods whose customs 
status as Union goods needs to be proven pursuant to Article 153(2) are brought into 
the customs territory of the Union after having temporarily left that territory by sea or 
by  air  and  having  been  carried  by  direct  route  without  a  stop  outside  the  customs 
territory of the Union. 

Articles 127 to 130 and Articles 133, 139 and 140 shall not apply when Union goods, 
which  move  without  alteration  of  their  customs  status  in  accordance  with  Article 
155(2),  are  brought  into  the  customs  territory  of  the  Union  after  having  temporarily 
left that territory by sea or air and having been carried by direct route without a stop 
outside the customs territory of the Union. " 

This  Regulation  shall  enter  into  force  on  the  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 

EN 

7 

   EN