Source: EURLEX
Language: en
Format: md

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 programme [2] 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 powers [3] ;

      - 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 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)
3 OJ L 55, 28.2.2011, p.13.
4 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 Code [5] ;

–
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 crossing [6] ;

–
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 countries [7] ;

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 OJ L 302, 19.10.1992, p. 1.
6 OJ L 374, 31.12.1991, p. 4.
7 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 TFEU [8], 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 Modernised Customs Code (MCCIP) and 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.

**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 TFEU [9] ;

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
20 [th] 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 ITrelated 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 trade [10] 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 OJ L 23, 26.1.2008, p. 21.
11 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, interoperable 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

� 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 Committee [12],

Acting in accordance with the ordinary legislative procedur ~~e~~ [13] ~~,~~

Whereas:

12 OJ C […], […], p. […].

13 _(to be completed with the acts of the European Parliament and of the Council in the OLP on the proposal for the_
_recast Regulation)_

# EN 10 EN

15 OJ L 55, 28.2.2011, p. 13.

# EN 11 EN

� 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.

� 450/2008 recital 2 (adapted)

(8) In accordance with the Communication from the Commission concerning the
protection of the Community's financial interests and the Action Plan for 2004-200 ~~5~~ [16],
it is appropriate to adapt the legal framework for the protection of the financial
interests of the ~~Community~~ ⌦ Union ⌫ .

� 450/2008 recital 3 (adapted)

(9) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the
Community Customs Code [17] 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 COM (2004) 544 final, 9.8.2004.
17 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

the ~~Community~~ ⌦ Union ⌫ to which was approved by Council Decision
2003/231/EC [18] . ~~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.~~

(10) 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

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 ⌫ to introduce ~~,~~ ~~through~~ ~~implementing~~ ~~measures,~~ appropriate
simplifications to the customs formalities to be applied to those goods.

� 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 trad ~~e~~ [21], 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 OJ L 86, 3.4.2003, p. 21. ~~Decision as amended by Decision 2004/485/EC (OJ L 162, 30.4.2004, p. 113).~~
19 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~~

21 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.

� 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.

� 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 trad ~~e~~ [22] ~~,~~ 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.

� 450/2008 recital 8 (adapted)

(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 ⌫

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.

� 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 contro ~~l,.~~ ~~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.

� 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.

� 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.

~~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.

� 450/2008 recital 13

(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.

� 450/2008 recital 14

(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.

� 450/2008 recital 15

(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.

� 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.

# EN 16 EN

� 450/2008 recital 17 (adapted)

(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.

� 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.

� 450/2008 recital 20

# EN 17 EN

� 450/2008 recital 21

(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.

� 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.

� 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.

� 450/2008 recital 24

(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.

� 450/2008 recital 25 (adapted)

(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

# 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.~~

� 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.

� 450/2008 recital 27

(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.

� 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

� 450/2008 recital 29 (adapted)

governing the destruction or disposal otherwise of goods by the customs authorities,
~~these~~ ⌦ those ⌫ being matters which have previously required national legislation.

� 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.

� 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.

� 450/2008 recital 32 (adapted)

(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~~

# EN 20 EN

~~Community Customs Code~~ ~~[23]~~, 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.

� 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 o ~~f,~~ customs.

� 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 reexport 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~~ .

� 450/2008 recital 35

23 ~~OJ L 117, 4.5.2005, p. 13.~~

# EN 21 EN

� 450/2008 recital 36

� 450/2008 recital 37

� 450/2008 recital 38

# EN 22 EN

� 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 intraCommunity sea crossing [25], ⌦ 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 countries [26] ⌦, and Regulation (EC) No 450/2008 should
therefore be repealed ⌫ .

� 450/2008 recital 40

HAVE ADOPTED THIS REGULATION:

25 ~~12~~ ~~O~~ J 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).~~
26 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 Cco~~ mmittee ⌦ 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**

� 450/2008 (adapted)

_Article 1_

_Subject matter and scope_

1. This Regulation establishes the ⌦ Union ⌫ ~~Community~~ Customs Code, ~~hereinafter~~
~~referred to as ‘(~~ the Cod ~~e’)~~ 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. 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.

3. 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 � 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.

� 450/2008

# EN 28 EN

� 450/2008 (adapted)

_Article 3_ ~~_2_~~

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

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

(c) 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;

� 450/2008

(d) maintaining a proper balance between customs controls and facilitation of legitimate
trade.

# EN 29 EN

_Article 4_ ~~_3_~~

_Customs territory_

� 450/2008 (adapted)

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

� 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,

–

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 ⌫,

� 450/2008 (adapted)

–
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,

# 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.

� 450/2008 (adapted)

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:~~

� 450/2008

(a) FRANCE

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 5_ ~~_4_~~

_Definitions_

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

1. " ~~‘c~~ ustoms 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. " ~~‘c~~ ustoms legislation" ~~’~~ means the body of legislation made up of the following:

� 450/2008 (adapted)

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

� 450/2008

(b) the Common Customs Tariff;

� 450/2008 (adapted)

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

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

3. " ~~‘c~~ ustoms 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;

4. " ~~‘p~~ erson" ~~’~~ 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

� 450/2008

5. " ~~‘e~~ conomic operator ~~"’~~ means a person who, in the course of his business, is involved
in activities covered by customs legislation;

6. " ~~‘c~~ ustoms 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;

7. " ~~‘r~~ isk" ~~’~~ means the likelihood � 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:

� 450/2008 (adapted)

(a) it would prevent the correct application of ~~Community~~ ⌦ Union ⌫ or national

measures;

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

(c) 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;

� 450/2008

8. " ~~‘c~~ ustoms 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;

� 450/2008 (adapted)

9. " ~~‘~~ ~~⌦~~ entry ⌫ summary declaration ~~"’~~ ~~(entry summary declaration and exit summary~~

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; ⌫

� 450/2008

~~101~~ 2. " ~~‘c~~ ustoms 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;

~~111~~ 3. " ~~‘d~~ eclarant ~~"’~~ means the person lodging ⌦ a customs declaration, ⌫ � a
declaration for temporary storage,  ~~a~~ ⌦ an entry ⌫ summary declaration ⌦, an
exit summary declaration, ⌫ ~~or~~ a re-export notification or � a re-export advice 
~~making a customs declaration~~ in his own name or the person in whose name such a
declaration is made;

~~121~~ 4. " ~~‘c~~ ustoms procedure ~~"’~~ means any of the following procedures under which goods
may be placed in accordance with ⌦ the ⌫ ~~this~~ Code:

� 450/2008

(a) release for free circulation;

(b) special procedures;

(c) export;

~~131~~ 5. ‘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;

~~141~~ 6. ‘debtor’ means any person liable for a customs debt;

# EN 34 EN

~~151~~ 7. " ~~‘i~~ mport ⌦ duty ⌫ ~~duties"’~~ means customs ~~duties~~ ⌦ duty ⌫ payable on the
importation of goods;

~~161~~ 8. " ~~‘e~~ xport ⌦ duty ⌫ ~~duties"’~~ means customs ~~duties~~ ⌦ duty ⌫ payable on the
exportation of goods;

~~171~~ 9. " ~~‘c~~ ustoms status" ~~’~~ means the status of goods as ~~Community~~ ⌦ Union ⌫ or ~~non-~~
~~Community~~ ⌦ non-Union ⌫ goods;

~~182~~ 0. ~~‘Community~~ ⌦ "Union ⌫ goods" ~~’~~ means goods which fall into any of the
following categories:

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

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

(c) 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);

~~192~~ 1. ~~‘"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;

� 450/2008

23 ~~21.~~ " ~~‘r~~ elease 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;

# EN 35 EN

24 ~~22.~~ " ~~‘c~~ ustoms 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;

25 ~~23.~~ " ~~‘r~~ epayment ~~"’~~ means the refunding of ~~any~~ � an amount of  import or export duty
that has been paid;

26 ~~24.~~ " ~~‘r~~ emission" ~~’~~ means the waiving of the obligation to pay � an amount of  import
or export ~~duties~~ ⌦ duty ⌫ which ⌦ has ⌫ ~~have~~ not been paid;

� 450/2008

27 ~~25.~~ " ~~‘p~~ rocessed products ~~"’~~ means goods placed under a processing procedure which have
undergone processing operations;

� 450/2008 (adapted)

28 ~~26.~~ " ~~‘p~~ erson established in the customs territory of the ⌦ Union ⌫ ~~Community"’~~

means:

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

(b) 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;~~

� 450/2008

29 ~~27.~~ " ~~‘p~~ resentation 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;

3 ~~028.~~ " ~~‘h~~ older 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;

� 450/2008 (adapted)

~~293~~ 1. " ~~‘h~~ older of the procedure ~~"’~~ means:

# EN 36 EN

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

� 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;

32 ~~30.~~ " ~~‘c~~ ommercial 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;

� 450/2008

33 ~~31.~~ " ~~‘p~~ rocessing operations" ~~’~~ means any of the following:

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

(b) the processing of goods;

(c) the destruction of goods;

(d) the repair of goods, 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);

34 ~~32.~~ " ~~‘r~~ ate 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

� 450/2008

� 450/2008

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

### **S ECTION 1** **P ROVISION OF INFORMATION**

_Article 6_ ~~_5_~~

_Exchange and storage of data_

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

� 450/2008

# EN 38 EN

( ~~ab~~ ) the possibility � 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;~~

� 450/2008

~~(e)~~ ~~practical requirements for declarations to be made orally or by any other act.~~

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

# EN 39 EN

# EN 40 EN

� 450/2008 (adapted)

_Article1_ ~~_16_~~
⌦ _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.

� 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.~~

� 450/2008 (adapted)

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

� 450/2008

_Article 12_ ~~_7_~~

_Exchange of additional information between customs authorities and economic operators_

1. 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.

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

# EN 41 EN

_Article 13_ ~~_8_~~

_Provision of information by the customs authorities_

1. 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.

2. 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 14_ ~~_9_~~

_Provision of information to the customs authorities_

1. 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.

2. The lodging of a ⌦ customs declaration, ⌫ � declaration for temporary storage, 
⌦ entry ⌫ summary declaration ~~or customs declaration,~~ ⌦ exit summary

application for an authorisation or any other decision, shall render the person
concerned responsible for the following:

# EN 42 EN

� 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 � 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.

_Article 15_ ~~_10_~~

_Electronic systems_

� 450/2008 (adapted)

~~(b) applications and authorisations concerning a customs procedure or the status of~~
~~authorised economic operator;~~

# 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).~~

# EN 44 EN

� 450/2008

### **S ECTION 2** **C USTOMS REPRESENTATION**

_Article 18_ ~~_11_~~

_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.

� 450/2008 (adapted)

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

That obligation may be waived in certain cases.

� 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.

� 450/2008

# EN 45 EN

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

� 450/2008

_Article 19_ ~~_12_~~

_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.

� 450/2008 (adapted)

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.

� 450/2008

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

# EN 46 EN

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

� 450/2008

### **S ECTION 3** **A UTHORISED ECONOMIC OPERATOR**

_Article 21_ ~~_13_~~

_Application and authorisation_

� 450/2008 (adapted)

1. An economic operator who is established in the customs territory of the
⌦ Union ⌫ ~~Community~~ and who meets the ⌦ criteria ⌫ ~~conditions~~ set out in
Articl ~~es 14 2~~ 2 ~~and 15~~ may ~~request~~ ⌦ apply for ⌫ the status of authorised economic
operator.

� 450/2008

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

# EN 47 EN

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

(a) 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.

� 450/2008

4. ~~3.~~ The status of authorised economic operator shall, subject to Articles 22 ~~14~~ and 23 ~~15~~,
be recognised by the customs authorities in all Member States, without prejudice to
customs controls.

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

6. 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 22_ ~~_14_~~

_Granting of status_

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

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

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

(c) proven solvency;

# EN 48 EN

related to the activity carried out;

and safety standards.

_Article 23_ ~~_15_~~

~~_Implementing measures_~~
⌦ _Delegation of power_ ⌫

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

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

� 450/2008

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

# EN 49 EN

~~(h) the conditions under which the requirement of being~~ established in the customs

~~shall be adopted~~ in accordance with the ~~regulatory procedure with scrutiny~~ � second

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

� 450/2008

~~2. Those measures shall take account of the following:~~

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

### **S ECTION 4** **D ECISIONS RELATING TO THE APPLICATION OF CUSTOMS LEGISLATION**

_Article 24_ ~~_16_~~

_General provisions_

� 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

2. Except where otherwise provide ~~dfor 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~~ � 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.

� 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. 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.

4. 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 c~~ ommunication ~~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.

# 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 37 ~~23.~~

� 450/2008

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

� 450/2008 (adapted)

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

7. Except when a customs authority acts as a judicial 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~~

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

(a) monitor compliance with a decision;

# EN 52 EN

(b) re-assess a decision;

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

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

� 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

� 450/2008

_Article 28_ ~~_18_~~

_Annulment of favourable decisions_

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

� 450/2008 (adapted)

(a) the decision was ⌦ taken ⌫ ~~issued~~ on the basis of incorrect or incomplete
information;

� 450/2008

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

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

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

3. 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.

� 450/2008

� 450/2008 (adapted)

_Article 29_ ~~_19_~~

_Revocation and amendment of favourable decisions_

1. A favourable decision shall be revoked or amended where, in cases other than those
referred to in Article 2 ~~818,~~ 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. 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.

� 450/2008

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

4. 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.

� 450/2008

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

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

# EN 55 EN

� 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 informatio ~~n, hereinafter referred to as~~ ( ~~"B~~ TI
decisions ~~)",~~ or decisions relating to binding origin information ~~, hereinafter referred~~
~~to as ("B~~ OI decisions ~~)".~~

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

� 450/2008

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

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

2. 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.

# EN 56 EN

� 450/2008 (adapted)

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:

� 450/2008

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

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

� 450/2008 (adapted)

5. By way of derogation from Article 24(6) ~~16(6)~~ and Article 2 ~~818,~~ BTI ~~or~~ ⌦ and ⌫
BOI decisions shall be annulled where they are based on inaccurate or incomplete
information from the applicants.

6. BTI ~~or~~ ⌦ and ⌫ BOI decisions shall be revoked in accordance with Article

24(6) ~~16(6)~~ and Article 2 ~~919.~~

� 450/2008

They may not be amended.

7. The Commission may notify the Member States of the following:

� 450/2008

# EN 57 EN

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

# EN 58 EN

� 450/2008 (adapted)

### **S ECTION 5** **P ENALTIES**

_Article 35_ ~~_21_~~

_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.

� 450/2008

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

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

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

3. Member States shall notify the Commission, within ~~six months~~ � 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

� 450/2008

### **S ECTION 6** **A PPEALS**

_Article 36_ ~~_22_~~

_Decisions taken by a judicial authority_

Articles 3 ~~723~~ and 38 ~~24~~ shall not apply to appeals lodged with a view to the annulment,
revocation or amendment of a decision relating to the application of customs legislation taken
by a judicial authority, or by customs authorities acting as judicial authorities.

_Article 37_ ~~_23_~~

_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.

� 450/2008 (adapted)

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.

� 450/2008

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

(a) initially, before the customs authorities or a judicial authority or other body
designated for that purpose by the Member States;

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

� 450/2008 (adapted)

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

# EN 60 EN

� 450/2008

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

_Article 38_ ~~_24_~~

_Suspension of implementation_

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

2. 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.

3. 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.

� 450/2008

### **S ECTION 7** **C ONTROL OF GOODS**

_Article 39_ ~~_25_~~

_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

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~~

� 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
� and standards , control measures and priority control areas.

� 450/2008

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

~~(a)~~ ~~common risk management framework;~~

� 450/2008

~~(b) common criteria and priority control areas;~~

# EN 62 EN

� 450/2008

(a) proportionality to the risk;

(b) the urgency of the necessary application of the controls;

� 450/2008

_Article 40_ ~~_26_~~

_Cooperation between authorities_

1. Where, in respect of the same goods, controls other than customs controls are to be
performed by competent authorities other than the customs authorities, customs
authorities shall, in close cooperation with those other authorities, endeavour to have
those controls performed, wherever possible, at the same time and place as customs

# EN 63 EN

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

2. In the framework of the controls referred to in this Section, customs and other
competent authorities may, where necessary for the purposes of minimising risk and
combating fraud, exchange with each other and with the Commission data received
in the context of the entry, exit, transit, ⌦ movement ⌫ ~~transfer,~~ storage and enduse 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 enduse 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 41_ ~~_27_~~

_Post-release control_

The customs authorities may, after releasing the goods and in order to ascertain the accuracy

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.

� 450/2008

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.

� 450/2008 (adapted)

_Article 42_ ~~_28_~~
~~_**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.

� 450/2008

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

(a) security and safety checks;

(b) checks linked to prohibitions or restrictions.

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

# EN 65 EN

� 450/2008

### **S ECTION 8** **K EEPING OF DOCUMENTS AND OTHER INFORMATION ; CHARGES AND COSTS**

_Article 45_ ~~_29_~~

_Keeping of documents and other information_

1. The person concerned shall, for the purposes of customs controls, keep the
documents and information referred to in Article 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.

� 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.

� 450/2008

_Article 46_ ~~_30_~~

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

(b) analyses or expert reports on goods and postal fees for the return of goods to an
applicant, particularly in respect of decisions taken pursuant to Article 3 ~~220~~ or the
provision of information in accordance with Article 13(1 ~~)8(1);~~

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

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

# EN 67 EN

� 450/2008

### **CHAPTER 3** **C URRENCY CONVERSION AND TIME - LIMITS**

_Article 47_ ~~_31_~~

_Currency conversion_

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

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

� 450/2008 (adapted)

(b) 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.

This rate shall apply throughout the following month.

# EN 68 EN

� 450/2008

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

� 450/2008 (adapted)

_Article 48_ ~~_32_~~
⌦ _Periods, dates and_ ⌫ ~~_Tt_~~ _ime-limits_

1. 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.

2. The rules applicable to periods, dates and time-limits set out in Regulation (EEC,
Euratom) No 1182/71 ~~of the Council of 3 June 1971 determining the rules applicable~~
~~to periods, dates and time-limits~~ [27] 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 49_ ~~_33_~~

_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.

� 450/2008 (adapted)

2. The Common Customs Tariff shall comprise the following:

(a) the Combined Nomenclature of goods as laid down in Council Regulation (EEC) No
2658/87 of 23 July 1987 ~~on the tariff and statistical nomenclature and on the~~
~~Common Customs Tariff~~ [28] ;

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

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

(d) 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;

(e) 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;

� 450/2008

(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);

� 450/2008 (adapted)

(h) other tariff measures provided for by agricultural or commercial or other ~~Community~~
⌦ Union ⌫ legislation.

3. Where the goods concerned fulfil the conditions included in the measures laid down
in points (d) to (g) of paragraph 2, the measures referred to in those provisions shall
apply, ~~at the request of~~ ⌦ 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.

� 450/2008

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.

� 450/2008 (adapted)

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

� 450/2008

# EN 71 EN

� 450/2008

_Article 50_ ~~_34_~~

_Tariff classification of goods_

1. For the application of the Common Customs Tariff, ~~‘~~ tariff classificatio ~~n’~~ 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.

� 450/2008 (adapted)

2. For the application of non-tariff measures, ~~‘tt~~ ariff 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.

� 450/2008

3. 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.

# EN 72 EN

� 450/2008 (adapted)

## **CHAPTER 2** **Origin of goods**

### **S ECTION 1** **N ON - PREFERENTIAL ORIGIN**

_Article 52_ ~~_35_~~

_Scope_

Articles ~~36, 375~~ 3 and ~~385~~ 4 ⌦ shall ⌫ lay down rules for the determination of the nonpreferential 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);

� 450/2008 (adapted)

(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.

# EN 73 EN

� 450/2008

_Article 53_ ~~_36_~~

_Acquisition of origin_

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

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

_Article 54_ ~~_37_~~

_Proof of origin_

1. 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.

� 450/2008 (adapted)

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

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

_Article 55_ ~~_38_~~

~~_Implementing measures_~~ ⌦ _Delegation of power_ ⌫

# EN 74 EN

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

� 450/2008 (adapted)

### **S ECTION 2** **P REFERENTIAL ORIGIN**

_Article 56_ ~~_39_~~

_Preferential origin of goods_

1. 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.~~

2. 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.

3. 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 shal ~~l, in~~
~~accordance with the regulatory procedure referred to in Article 184(2),~~ adopt
measures laying down the rules on preferential origin.

# EN 75 EN

4. 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.

5. In the case of goods benefiting from preferential measures contained in preferential
arrangements in favour of the overseas countries and territories associated with the
~~Community~~ ⌦ Union ⌫, the rules on preferential origin shall be adopted in
accordance with Article 20 ~~3187~~ of the Treaty.

_Article 57_
⌦ _Delegation of power_ ⌫

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

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

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

# EN 76 EN

### **CHAPTER 3**

### **V ALUE OF GOODS FOR CUSTOMS PURPOSES**

_Article 61_ ~~_40_~~

_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 62_ ~~_41_~~

_Method of customs valuation based on the transaction value_

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

2. 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 includ ~~es~~ all payments made or to be made as a
condition of sale of the imported goods.

� 450/2008

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

# 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:

� 450/2008 (adapted)

(i) restrictions imposed or required by a law or by the public authorities in the
~~Community~~ ⌦ Union ⌫ ;

� 450/2008

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

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

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

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

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

� 450/2008 (adapted)

_Article 63_ ~~_42_~~

_Secondary methods of customs valuation_

1. Where the customs value of goods cannot be determined under Article 6 ~~241,~~ 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.

� 450/2008

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:

# EN 78 EN

� 450/2008 (adapted)

(a) 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;

(b) 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;

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

� 450/2008

(d) the computed value.

� 450/2008 (adapted)

3. 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:

� 450/2008

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

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

(c) this C ~~ch~~ apter.

_Article 64_ ~~_43_~~

~~_Implementing measures_~~ ⌦ _Delegation of power_ ⌫

# 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;~~

� 450/2008

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

(c) the conditions referred to in Article 62(3);

� 450/2008

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

# EN 80 EN

� 450/2008 (adapted)

### **TITLE III** **CUSTOMS DEBT AND GUARANTEES**

## **CHAPTER 1** **Incurrence of a customs debt**

### **S ECTION 1** **C USTOMS DEBT ON IMPORTATION**

_Article 65_ ~~_44_~~

_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:

� 450/2008

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

� 450/2008 (adapted)

(b) temporary admission with partial relief from import ⌦ duty ⌫ ~~duties.~~

� 450/2008

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

3. 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.

� 450/2008 (adapted)

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

# 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.

_Article 66_ ~~_45_~~

_Special provisions relating to non-originating goods_

1. 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 nonoriginating goods, through the acceptance of the re-export notification relating to the
products in question.

� 450/2008

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

~~-~~
in the manufacture of the products in question for the purpose of ending the inward
processing procedure.

� 450/2008 (adapted)

3. 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 23 ~~5179~~ 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 67_ ~~_46_~~

_Customs debt incurred through non-compliance_

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

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

(b) one of the obligations laid down in customs legislation concerning the end-use of
goods within the customs 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.

� 450/2008

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

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

(b) the moment when a customs declaration is accepted for the placing of goods under a
customs procedure where it is established subsequently that a condition governing
the 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.

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

(a) any person who was required to fulfil the obligations concerned;

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

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

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

� 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

� 450/2008 (adapted)

_Article 68_ ~~_47_~~

_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 enduse, 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.

� 450/2008 (adapted)

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.

� 450/2008 (adapted)

2. 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.

### **S ECTION 2** **C USTOMS DEBT ON EXPORTATION**

_Article 69_ ~~_48_~~

_Export and outward processing_

1. 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 ~~-p~~ rocessing
procedure.

� 450/2008

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

3. 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

� 450/2008 (adapted)

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.

_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:

� 450/2008

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

� 450/2008 (adapted)

(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 ⌫ .

� 450/2008

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

� 450/2008 (adapted)

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

(b) 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 ⌫ ;

� 450/2008

(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.

# EN 85 EN

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

(a) any person who was required to fulfil the obligation concerned;

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

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

� 450/2008 (adapted)

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

� 450/2008

### **S ECTION 3** **P ROVISIONS COMMON TO CUSTOMS DEBTS INCURRED ON IMPORTATION AND**

**EXPORTATION**

_Article 71_ ~~_50_~~

_Prohibitions and restrictions_

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

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

� 450/2008 (adapted)

(a) the unlawful introduction into the customs territory of the ~~Community~~ ⌦ Union ⌫
of counterfeit currency;

(b) 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 72_ ~~_51_~~

_Several debtors_

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

_Article 73_ ~~_52_~~

_General rules for calculation of the amount of import or export duty_

1. 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.

� 450/2008

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

However, where the information available to the customs 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.

� 450/2008 (adapted)

_Article 74_ ~~_53_~~

_Special rules for calculation of the amount of import duty_

1. Where costs for storage or usual forms of handling have been incurred within the
customs territory of the ~~Community~~ ⌦ 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~~ ⌦ nonUnion ⌫ goods used in the operations shall be taken into account for the calculation of the
amount of import duty.

# EN 87 EN

2. 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.

� 450/2008

3. Where a customs debt is incurred for processed products resulting from the inward ~~-~~
processing procedure, the amount of import duty corresponding to such debt shall, at
the request of the declarant, be determined on the basis of the tariff classification,

~~-~~
customs value, quantity, nature and origin of the goods placed under the inward
processing procedure at the time of acceptance of the customs declaration relating to
those goods.

5. 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 duty~~ ~~[29]~~
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 70 ~~46 or 49~~ of this Regulation, on condition that the failure which led
to the incurrence of a customs debt did not constitute an attempt at deception.

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

� 450/2008

~~(b) further special rules for specific procedures;~~

_Article_ ~~_557_~~ _5_

_Place where the customs debt is incurred_

1. A customs debt shall be incurred at the place where the customs declaration or the re

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.

� 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

� 450/2008

3. Where the information available to the customs authorities enables them to establish

that the customs debt may have been incurred in several places, the customs debt
shall be deemed to have been incurred at the place where it was first incurred.

4. If a customs authority establishes that a customs debt has been incurred under Article
6 ~~746~~ or Article 70 ~~49~~ 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.

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

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

� 450/2008

## **CHAPTER 2** **Guarantee for a potential or existing customs debt**

_Article 77_ ~~_56_~~

_General provisions_

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

# EN 90 EN

� 450/2008 (adapted)

~~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.

� 450/2008

3. Where the customs authorities require a guarantee to be provided, it shall be required
from the debtor or the person who may become the debtor. They may also permit the
guarantee to be provided by a person other than the person from whom it is required.

4. Without prejudice to Article 85 ~~64,~~ the customs authorities shall require only one
guarantee to be provided in respect of specific goods or a specific declaration.

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

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

� 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 �, or in other specific cases  .

# EN 91 EN

7. The customs authorities may waive the requirement for provision of a guarantee
where the amount of import or export duty to be secured does not exceed the
statistical ⌦ value ⌫ threshold for declarations laid down in ~~accordance with~~
Article 3(4 ~~)12~~ of ~~Council~~ Regulation (EC) 471/200 ~~9No 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 countries~~ [3][0] .

8. � 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.

� 450/2008

~~–~~
~~conditions for the implementation of this Article,~~

_Article 78_ ~~_57_~~

_Compulsory guarantee_

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

� 450/2008

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.

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 8 ~~362~~ 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.

_Article 79_ ~~_58_~~

_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 7 ~~857.~~

_Article 80_ ~~_59_~~

_Provision of a guarantee_

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

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

(b) by an undertaking given by a guarantor;

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

� 450/2008

# EN 93 EN

� 450/2008

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.

� 450/2008

_Article 81_ ~~_60_~~

_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.

� 450/2008 (adapted)

_Article 82_ ~~_61_~~

_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.

� 450/2008

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.

# 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.

� 450/2008 (adapted)

_Article 83_ ~~_62_~~

_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~~ ;

� 450/2008

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

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

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

# EN 95 EN

_Article 84_ ~~_63_~~
~~_Additional provisions_~~ ⌦ _Temporary prohibitions_ ⌫ _relating to the use of_
⌦ _comprehensive_ ⌫ _guarantees_

� 450/2008

~~(b)~~ ⌦ In the context of special procedures, the Commission may ⌫ temporarily
prohibi ~~ting~~ ⌦ recourse to: ⌫

(a) the ~~use of a~~ comprehensive guarantee ⌦ for ⌫ ~~with~~ a reduced amount � or a
guarantee waiver  referred to in Article ~~628~~ 3(2);

~~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~~

# EN 96 EN

� 450/2008

_Article 85_ ~~_64_~~

_Additional or replacement guarantee_

Where the customs authorities establish that the guarantee provided does not ensure, or is no
longer certain or sufficient to ensure, payment within the prescribed period of the amount of
import or export duty corresponding to the customs debt and other charges, they shall require
any of the persons referred to in Article 77 ~~56(~~ 3) either to provide an additional guarantee or to
replace the original guarantee with a new guarantee, according to his choice.

_Article 86_ ~~_65_~~

_Release of the guarantee_

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

2. Where the customs debt or liability for other charges has been extinguished in part,
or may arise only in respect of par ~~t,~~ 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.

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

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

(d) the rules for determining the amount of the guarantee;

(e) the rules on the form of the guarantee and the guarantor;

# EN 97 EN

� 450/2008 (adapted)

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

### **S ECTION 1** **D ETERMINATION OF THE AMOUNT OF IMPORT OR EXPORT DUTY, NOTIFICATION**

**OF THE CUSTOMS DEBT AND ENTRY IN THE ACCOUNTS**

_Article 89_ ~~_66_~~

_Determination of the amount of import or export duty_

1. The amount of import or export duty payable shall be determined by the customs
authorities responsible for the place where the customs debt is incurred, or is deemed
to have been incurred in accordance with Article 7 ~~555,~~ as soon as they have the
necessary information.

# EN 98 EN

2. Without prejudice to Article 41 ~~27,~~ 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.

� 450/2008

_Article 90_ ~~_67_~~

_Notification of the customs debt_

1. The customs debt shall be notified to the debtor in the form prescribed at the place
where the customs debt is incurred, or is deemed to have been incurred in accordance
with Article 75 ~~55.~~

� 450/2008 (adapted)

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

� 450/2008

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

(b) where the amount of import or export duty payable exceeds that determined on the
basis of a decision made in accordance with Article 3 ~~220;~~

� 450/2008 (adapted)

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

2. Where the amount of import or export duty payable is equal to the amount entered in
the customs declaration � 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.

3. Where paragraph 2 ~~of this Articl~~ e 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

� 450/2008

_Article 91_ ~~_68_~~

_Limitation of the customs debt_

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

2. Where the customs debt is incurred as the result of an act which, at the time it was
committed, was liable to give rise to criminal court proceedings, the three year period
laid down in paragraph 1 shall be extended to a period of ten ~~10~~ years.

� 450/2008 (adapted)

3. Where an appeal is lodged under Article 3 ~~723,~~ the periods laid down in paragraphs 1
and 2 ~~of this Article~~ shall be suspended, for the duration of the appeal proceedings,
from the date on which the appeal is lodged.

4. Where ~~liability for~~ a customs debt is reinstated pursuant to Article 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 10 ~~884,~~ until ~~a~~ ⌦ the date on
which ⌫ the decision on the repayment or remission ⌦ was ⌫ ~~is~~ taken.

# EN 100 EN

� 450/2008

_Article 92_ ~~_69_~~

_Entry in the accounts_

1. The customs authorities referred to in Article 89 ~~66~~ 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 9 ~~168,~~ correspond to a customs debt which could no longer be
notified to the debtor.

� 450/2008 (adapted)

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

_Article 93_ ~~_70_~~

_Time of entry in the accounts_

1. 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.

� 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. 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.

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

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

� 450/2008

# EN 102 EN

procedure ~~with scrutiny~~ referred to in Article 244(4) ~~.184(4).~~

� 450/2008

### **S ECTION 2** **P AYMENT OF THE AMOUNT OF IMPORT OR EXPORT DUTY**

_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 9 ~~067,~~ 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 9 ~~874.~~

� 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 4 ~~127.~~ 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

� 450/2008

2. If the debtor is entitled to any of the payment facilities laid down in Articles 98 ~~74~~ to
100 ~~77,~~ payment shall be made within the period or periods specified in relation to
those facilities.

payment of the amount of import or export duty corresponding to a customs debt
⌦ shall be suspended ⌫ in the following ⌦ cases ⌫ ~~situations~~ :

� 450/2008

(a) where an application for remission of duty is made in accordance with Article 10 ~~884;~~

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

(c) where the customs debt was incurred pursuant to Article 6 ~~746~~ and there is more than
one debtor. ~~,~~

_Article 97_ ~~_73_~~

_Payment_

1. 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.

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

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

# EN 104 EN

� 450/2008 (adapted)

_Article 98_ ~~_74_~~

_Deferment of payment_

~~Without prejudice to Article 79, tTT~~ he 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:

� 450/2008 (adapted)

(a) 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);~~

(b) 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;

(c) 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 99_ ~~_75_~~
~~_Time-limits for deferred_~~ ⌦ _Periods for which_ ⌫ _payment_ ⌦ _is deferred_ ⌫

1. The period for which payment is deferred under Article 98 ~~74~~ shall be 30 days.

2. 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.

3. 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.

4. 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.

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

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

# 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_ ~~_771_~~ _00_

_Other payment facilities_

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

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

⌦ For a Member State whose currency is the euro, ⌫ ~~Tt~~ he 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~~ � 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~~

~~apply for the following six months.~~

# EN 106 EN

� 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.

� 450/2008

_Article 101_ ~~_78_~~

_Enforcement of payment and arrears_

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

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.

⌦ For a Member State whose currency is the euro, ⌫ t ~~Th~~ e 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~~ � 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

~~following six months.~~

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 ~~,.~~

� 450/2008

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

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

# EN 108 EN

~~_Section 3_~~

~~_Repayment and remission of the amount of import or export duty_~~

### **S ECTION 3**

### **R EPAYMENT AND REMISSION**

_Article 103_ ~~_79_~~
⌦ _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 � equals or  exceeds a
certain amount, be repaid or remitted on the following grounds:

� 450/2008

(a) overcharged amounts of import or export duty;

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

(c) error by the competent authorities;

(d) equity.

# EN 109 EN

� 450/2008 (adapted)

~~In addition, Wwh~~ ere an amount of import or export duty has been paid and the corresponding
customs declaration is invalidated in accordance with Article 15 ~~0114,~~ that amount shall be
repaid.

� 450/2008

3 ~~2~~ 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 107 ~~80, 82 or 83,~~ they shall repay or remit on their own initiative.

4. ~~3.~~ 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.

5 ~~4.~~ 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
10 ~~077.~~

6 ~~5.~~ Where the competent authority has granted repayment or remission in error, the
original customs debt shall be reinstated insofar as it is not time-barred under Article
91. ~~68.~~

� 450/2008 (adapted)

In such cases, any interest paid under the second subparagraph of paragraph ~~54~~ ~~must~~
⌦ shall ⌫ be reimbursed.

# EN 110 EN

_Article 10_ ~~_480_~~
~~_**Repayment and remission of**_~~ ~~_Oov_~~ _ercharged 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).~~

� 450/2008

_Article 105_ ~~_81_~~

_Defective goods or goods not complying with the terms of the contract_

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

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

� 450/2008 (adapted)

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

3. 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
~~-p~~ rocessing procedure, including for destruction, or the external transit, the customs
warehousing or the free ~~-z~~ one procedure.

_Article 106_ ~~_82_~~

~~_Repayment or remission on account of Eer_~~ _ror by the competent authorities_

1. In ~~situations~~ ⌦ cases ⌫ other than those referred to in the second subparagraph of
Article 103(1 ~~)79(1)~~ and in Articles 104,105 and 107 ~~80, 81 and 83,~~ an amount of
import or export duty shall be repaid or remitted where, as a result of an error on the
part of the competent authorities, the amount corresponding to the customs debt
initially notified was lower than the amount payable, provided the following
conditions are met:

# EN 111 EN

� 450/2008

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

(b) the debtor was acting in good faith.

� 450/2008 (adapted)

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

� 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.

� 450/2008 (adapted)

_Article 107_ ~~_83_~~

~~_Repayment and remission in Eeq_~~ _uity_

In ~~situations~~ ⌦ cases ⌫ other than those referred to in the second subparagraph of Article
103(1) ~~79(1)~~ and in Articles 104,105 and 106 ~~80, 81 and 82,~~ an amount of import or export
duty shall be repaid or remitted in the interest of equity where a customs debt is incurred
under special circumstances in which no deception or obvious negligence may be attributed to
the debtor.

# EN 112 EN

� 450/2008

_Article 108_ ~~_84_~~

_Procedure for repayment and remission_

1. Applications for repayment or remission in accordance with Article 10 ~~379~~ shall be
submitted to the appropriate customs office within the following periods:

� 450/2008 (adapted)

(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;

� 450/2008

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

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

The period specified in points (a) and (b) of the first 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_ .

� 450/2008 (adapted)

2. Where an appeal has been lodged under Article 3 ~~723~~ 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.

# EN 113 EN

_Article 109_ ~~_85_~~
~~_Implementing measures_~~ ⌦ _Delegation of power_ ⌫

(c) the competent authorities responsible for an error referred to in Article 106;

(d) the special circumstances referred to in Article 107;

# EN 114 EN

� 450/2008 (adapted)

## **CHAPTER 4** **a customs debt** **Extinguishment of**

_Article 111_ ~~_86_~~

_Extinguishment_

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

� 450/2008

(b) ~~(a)~~ ~~b~~ y payment of the amount of import or export duty;

(c) ~~(b)~~ ~~s~~ ubject to paragraph ~~54,~~ by remission of the amount of import or export duty;

� 450/2008 (adapted)

(d) ~~(c)~~ ~~w~~ here, 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)~~ ~~w~~ here goods liable to import or export ~~duties~~ ⌦ duty ⌫ are confiscate ~~d;~~

~~(e)~~ ~~where goods liable to import~~ or ~~export duties are~~ seized and simultaneously or
subsequently confiscated;

(f) where goods liable to import and export ~~duties~~ ⌦ duty ⌫ are destroyed under
customs supervision or abandoned to the State;

� 450/2008

(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

# 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 67 ~~46~~ or 70 ~~49~~ and where the
following conditions are fulfilled:

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

(ii) all of the formalities necessary to regularise the situation of the goods are
subsequently carried out;

(i) where goods released for free circulation duty-free, or at a reduced rate of import
duty by virtue of their end-use, have been exported with the permission of the
customs authorities;

(j) where it was incurred pursuant to Article 66 ~~45~~ and where the formalities carried out
in order to enable the preferential tariff treatment referred to in that Article to be
granted are cancelled;

� 450/2008 (adapted)

(k) where, subject to paragraph 6 ~~5 of this Article,~~ the customs debt was incurred
pursuant to Article ~~466~~ 7 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.~~

2. 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.

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

# EN 116 EN

� 450/2008

5 ~~4~~ Where several persons are liable for payment of the amount of import or export duty
corresponding to the customs debt and remission is granted, the customs debt shall
be extinguished only in respect of the person or persons to whom the remission is
granted.

6 ~~5~~ In the case referred to in paragraph 1(k), the customs debt shall not be extinguished
in respect of any person or persons who attempted deception.

7 ~~6~~ Where the customs debt was incurred pursuant to Article 6 ~~746,~~ 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.

# EN 117 EN

� 450/2008 (adapted)

### **TITLE IV** **GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE** ⌦ UNION ⌫ COMMUNITY

## **CHAPTER 1** **Entry summary declaration**

_Article 114_ ~~_87_~~
~~_**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 declaratio ~~n,.with the exception of means of transport~~
~~temporarily imported and~~

2. The obligation referred to in paragraph 1 shall be waived:

� 450/2008 (adapted)

⌦ (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; ~~.~~

~~23~~ . ~~Except where otherwise specified in the customs legislation, an~~ ⌦ The ⌫ entry
summary declaration shall be lodged ⌦ by the person responsible ⌫ at the

# EN 118 EN

competent customs office � within a specific time-limit,  before the goods are
brought into the customs territory of the ~~Community~~ ⌦ Union ⌫ .

� 450/2008 (adapted)

5. 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.

� 450/2008

~~(c) the rules for exceptions from and variations to the deadline referred to in point (b);~~

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

~~(c) international agreements which provide for special security arrangements.~~

# EN 119 EN

� 450/2008

# EN 120 EN

� 450/2008 (adapted)

_Article_ ~~_891_~~ _16_
_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.

� 450/2008

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

~~(a) criteria for establishing grounds for amendments after removal;~~

~~(c) the time limit after removal within which amendment may be permitted,~~

# EN 121 EN

� 450/2008 (adapted)

_Article_ ~~_901_~~ _17_

_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 14 ~~8112,~~ it shall have the status of an entry summary
declaration.

(a) the rules on the procedure for lodging an entry summary declaration;

# EN 122 EN

## **CHAPTER 2**

### **A RRIVAL OF GOODS** **S ECTION 1** E NTRY OF GOODS INTO THE CUSTOMS TERRITORY OF THE ⌦ U NION ⌫ ~~**C OMMUNITY**~~

� 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

� 450/2008

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.

� 450/2008 (adapted)

Without prejudice to Article 21 ~~8166,~~ ~~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.

� 450/2008

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.

� 450/2008 (adapted)

_Article121_ ~~_92_~~

_Conveyance to the appropriate place_

1. 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.

2. 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.

� 450/2008

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

# EN 124 EN

� 450/2008 (adapted)

3 ~~2.~~ 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.

~~43.~~ 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.~~

~~54.~~ 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.

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

_Article 122_ ~~_93_~~
~~_Intra-Community_~~ ⌦ _Intra-Union_ ⌫ _air and sea services_

1. Articles 114 to 119, 121 (1) and 123 to 12 ~~687 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.~~

� 450/2008

# EN 125 EN

� 450/2008

_Article 123_ ~~_94_~~

_Conveyance under special circumstances_

1. 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.

� 450/2008 (adapted)

2. 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.

� 450/2008

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

# EN 126 EN

### **S ECTION 2** **P RESENTATION, UNLOADING AND EXAMINATION OF GOODS**

_Article 124_ ~~_95_~~

_Presentation of goods to customs_

� 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;~~

� 450/2008

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

� 450/2008 (adapted)

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

� 450/2008

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

(a) any person who immediately places the goods under a customs procedure;

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

# EN 127 EN

3. The person presenting the goods shall make a reference to the entry summary
declaration or customs declaration which has been lodged in respect of the goods �,
except where the lodging of such declaration is not required  .

� 450/2008 (adapted)

5. ~~4.~~ 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.

� 450/2008 (adapted)

_Article 125_ ~~_96_~~

_Unloading and examination of goods_

1. Goods shall be unloaded or trans-shipped from the means of transport carrying them
solely with the ~~permission~~ ⌦ 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

� 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.

### **S ECTION 3** **F ORMALITIES AFTER PRESENTATION**

_Article 126_ ~~_97_~~

_Obligation to place_ ~~_non-Community_~~ ⌦ _non-Union_ ⌫ _goods under a customs procedure_

1. Without prejudice to Articles 167,168 and 169 ~~125 to 127,~~ ~~non-Community~~ ⌦ nonUnion ⌫ goods presented to customs shall be placed under a customs procedure.

� 450/2008

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

� 450/2008

~~**Goods deemed to be placed in temporary storage**~~

# EN 129 EN

### **S ECTION 4** **G OODS MOVED UNDER A TRANSIT PROCEDURE**

_Article 127_ ~~_99_~~

_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 � and 203  shall not apply when goods already under a
transit procedure are brought into the customs territory of the ⌦ Union. ⌫ ~~Community.~~

_Article 128_ ~~_100_~~

~~_Provisions applicable to non-Community goods after a transit procedure has ended_~~
⌦ _Non-Union goods not presented immediately upon arrival_ ⌫

Articles 125, 126 and 20 ~~396, 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 ⌫ .

(a) the rules on the notification of arrival referred to in Article 119;

(c) the rules for the granting of the authorisation referred to in Article 122(2).

# EN 130 EN

� 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**

� 450/2008 (adapted)

_Article 130_ ~~_101_~~
_Presumption of customs status of_ ⌦ _Union_ ⌫ ~~_**Community**_~~ _goods_

1. ~~Without prejudice to Article 161,~~ ~~Aal~~ l 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.

� 450/2008

2. ~~(a) the~~ ⌦ In certain ⌫ cases ~~in which~~ the presumption ~~referred to~~ ⌦ laid down ⌫
in paragraph 1 ~~of this Article does~~ ⌦ shall ⌫ not appl ~~y.;~~

~~(b) the means by which~~ ⌦ and ⌫ the customs status of ⌦ Union ⌫ ~~Community~~
goods ~~may~~ � 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

� 450/2008

� 450/2008 (adapted)

_Article 131_ ~~_102_~~
_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;

� 450/2008

(b) where they have been placed under the external transit procedure, a storage

~~-~~
procedure or the inward ~~p~~ rocessing procedure, insofar as the customs legislation so
allows;

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

� 450/2008 (adapted)

(d) 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).~~

_Article 132_ ~~_103_~~
~~_Community_~~ ⌦ _Union_ ⌫ _goods leaving the customs territory_ ⌦ _of the Union_ ⌫
_temporarily_

# EN 132 EN

⌦ 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

(a) the cases where the presumption laid down in Article 130(1) does not apply;

(b) the rules on the proof of customs status of Union goods;

# EN 133 EN

� 450/2008

## **CHAPTER 2** **Placing goods under a customs procedure**

### **S ECTION 1** **G ENERAL PROVISIONS**

_Article 134_ ~~_104_~~

_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 ~~-z~~ one
~~procedure,~~ � and the temporary storage procedures,  shall be covered by a
customs declaration appropriate for the particular procedure.

� 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 135_ ~~_105_~~

_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

� 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.

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

~~(c) the customs offices granting authorisations and supervising customs procedures.~~

(b) the competent customs office for placing goods under a customs procedure

# EN 135 EN

� 450/2008 (adapted)

_Article 138_ ~~_106_~~

_Centralised clearance_

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

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

3. The customs office at which the goods are presented shall, without prejudice to its
own controls ~~for security and safety purposes,~~ carry out any examination justifiably
requested by the customs office at which the customs declaration ⌦ has been ⌫ ~~is~~

� 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;~~

~~(f) the conditions under which the authorisation may be suspended or revoked;~~

# EN 136 EN

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

~~Those measures shall take account of the following:~~

(a) the rules for the granting of the authorisation referred to in Article 138(1);

(b) the rules on the procedure on centralised clearance.

� 450/2008

~~_Article 109_~~

~~**Types of customs declaration**~~

# EN 137 EN

� 450/2008

� 450/2008 (adapted)

### **S ECTION 2** **S TANDARD CUSTOMS DECLARATIONS**

_Article 140_ ~~_108_~~

_Content of a declaration_ ~~_and supporting documents_~~

~~1.~~ ⌦ Standard ⌫ ~~C~~ customs declarations shall contain all the particulars necessary for
application of the provisions governing the customs procedure for which the goods

� 450/2008

� 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.

� 450/2008

# EN 138 EN

� 450/2008

(b) the rules on the supporting documents referred to in Articles 141(1);

(c) the rules for the granting of the authorisation referred to in Article 141(3).

# EN 139 EN

### **S ECTION 3** **S IMPLIFIED CUSTOMS DECLARATIONS**

_Article 143_ ~~_109_~~

_Simplified declaration_

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 141 ~~108.~~

� 450/2008

_Article 144_ ~~_110_~~

_Supplementary declaration_

1. In the case of a simplified declaration pursuant to Article 14 ~~3109(1)~~ � 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
� at the competent customs office within a specific time-limit  .

� 450/2008

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

# EN 140 EN

2. In certain cases the obligation to lodge a supplementary declaration shall be waived.

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 ⌫ .

� 450/2008

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 7 ~~555,~~ to be the place
where the customs declaration has been lodged.

(a) the rules for the granting of the authorisation referred to in Article 143;

# EN 141 EN

� 450/2008 (adapted)

### **S ECTION 4** **P ROVISIONS APPLYING TO ALL CUSTOMS DECLARATIONS**

_Article 146_ ~~_111_~~
_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. The declarant shall be established in the customs territory of the ⌦ Union ⌫
~~Community.~~

3. ~~However, theT~~ he 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;

� 450/2008

(b) persons who declare goods occasionally, provided that the customs authorities deem
this to be justified.

# EN 142 EN

� 450/2008 (adapted)

_Article 148_ ~~_112_~~
_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,

� 450/2008

� 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.

# EN 143 EN

� 450/2008 (adapted)

_Article 149_ ~~_113_~~
_Amendment of a_ ⌦ _customs_ ⌫ _declaration_

1. 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.

2. No such amendment shall be permitted where it is ~~requested~~ ⌦ applied for ⌫ after
any of the following events:

� 450/2008

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

� 450/2008 (adapted)

(b) the customs authorities have established that the particulars ~~in question~~ ⌦ of the
customs declaration ⌫ are incorrect;

� 450/2008

(c) the customs authorities have released the goods.

# EN 144 EN

� 450/2008 (adapted)

_Article 150_ ~~_114_~~
_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:

� 450/2008

(a) where they are satisfied that the goods are immediately to be placed under another
customs procedure;

(b) 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.

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 � unless where otherwise provided  .

� 450/2008

# EN 145 EN

(b) the acceptance of a customs declaration referred to in to Article 148;

� 450/2008 (adapted)

### **S ECTION 5** **O THER SIMPLIFICATIONS**

_Article 152_ ~~_115_~~

_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 subheadin ~~gs~~ 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 subheadin ~~gs~~ of the goods which are subject to
the highest rate of import or export duty.

� 450/2008

# EN 146 EN

~~_**Article 116**_~~

~~_**Simplification of customs formalities and controls**_~~

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

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

~~(g) the conditions under which the authorisations may be suspended or revoked;~~

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

~~Those measures shall take account of the following:~~

# EN 147 EN

(a) the rules for the granting of the authorisation referred to in Article 154 (1) and (2);

(c) the obligations of the holder of the authorisation referred to in Article 154(4);

# EN 148 EN

(a) the rules for the granting of the authorisation referred to in Article 156(1);

(c) the obligations of the holder of the authorisation referred to in Article 156(3);

� 450/2008 (adapted)

## **CHAPTER 3** **Verification and release of goods**

### **S ECTION 1** **V ERIFICATION**

_Article 158_ ~~_117_~~

_Verification of a customs declaration_

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

# EN 149 EN

� 450/2008

(a) examine the declaration and all of the supporting documents;

� 450/2008 (adapted)

(b) require the declarant to ~~present~~ ⌦ provide ⌫ other documents;

� 450/2008

(c) examine the goods;

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

_Article 15_ ~~_9118_~~

_Examination and sampling of goods_

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

2. The declarant shall have the right to be present or 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.

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

_Article 16_ ~~_0119_~~

_Partial examination and sampling of goods_

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

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

# EN 150 EN

� 450/2008 (adapted)

2. 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.

� 450/2008

_Article 161_ ~~_120_~~

_Results of the verification_

1. 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.

� 450/2008 (adapted)

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

� 450/2008 (adapted)

3. The results of the verification made by the customs authorities shall have the same
conclusive force throughout the customs territory of the ⌦ Union ⌫ ~~Community.~~

� 450/2008

_Article 162_ ~~_121_~~

_Identification measures_

1. The customs authorities or, where appropriate, economic operators authorised to do
so by the customs authorities, shall take the measures necessary to identify the goods
where 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

� 450/2008 (adapted)

Those identification measures shall have the same legal effect throughout the customs
territory of the ⌦ Union ⌫ ~~Community.~~

� 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.

� 450/2008 (adapted)

_Article 163_ ~~_122_~~
~~_Implementing measures_~~ ⌦ _Conferral of implementing powers_ ⌫

### **S ECTION 2** **R ELEASE**

_Article 164_ ~~_123_~~

_Release of the goods_

� 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

� 450/2008

The first subparagraph shall also apply where verification as referred to in Article 15 ~~8117~~
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.

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.

� 450/2008

� 450/2008

_Article 165_ ~~_124_~~

_Release dependent upon payment of the amount of import or export duty corresponding to the_
_customs debt or provision of a guarantee_

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

� 450/2008 (adapted)

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

# EN 153 EN

� 450/2008

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.

� 450/2008

## **CHAPTER 4** **Disposal of goods**

_Article 167_ ~~_125_~~

_Destruction of goods_

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

_Article 168_ ~~_126_~~

_Measures to be taken by the customs authorities_

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

# EN 154 EN

� 450/2008 (adapted)

(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;

� 450/2008

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

(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;

� 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;

� 450/2008

(c) where the goods have not been removed within a reasonable period after their
release;

(d) where, after their release, the goods are found not to have fulfilled the conditions for
that release;

(e) where goods are abandoned to the State in accordance with Article 16 ~~9127.~~

� 450/2008 (adapted)

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.

# EN 155 EN

_Article 169_ ~~_127_~~

_Abandonment_

1. ~~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.

� 450/2008

2. 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.

~~_Article 128_~~

(a) the rules on the procedure for taking the necessary measures for disposal of goods;

(b) the rules on abandonment of goods to the State in accordance with Article 169.

# EN 156 EN

� 450/2008 (adapted)

### **TITLE VI** **RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT** ⌦ DUTY ⌫ DUTIES

## **CHAPTER 1** **Release for free circulation**

_Article 172_ ~~_129_~~

_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.

� 450/2008

2. Release for free circulation shall entail the following:

� 450/2008 (adapted)

(a) the collection of any import ~~duties~~ ⌦ duty ⌫ due;

� 450/2008

(b) the collection, as appropriate, of other charges, as provided for under relevant
provisions in force relating to the collection of those charges;

(c) the application of commercial policy measures and prohibitions and restrictions
insofar as they do not have to be applied at an earlier stage;

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

� 450/2008 (adapted)

3. Release for free circulation shall confer on ~~non-Community~~ ⌦ non-Union ⌫ goods
the customs status of ⌦ Union ⌫ ~~Community~~ goods.

# EN 157 EN

� 450/2008 (adapted)

## **CHAPTER 2** Relief from import ⌦ duty ⌫ duties

### **S ECTION 1** **R ETURNED GOODS**

_Article 174_ ~~_130_~~

_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.~~

� 450/2008

2. The three-year period referred to in paragraph 1 may be exceeded in order to take
account of special circumstances.

# EN 158 EN

� 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.

� 450/2008

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.

� 450/2008 (adapted)

4. Where ~~Community~~ ⌦ Union ⌫ goods have lost their customs status as
⌦ Union ⌫ ~~Community~~ goods pursuant to Article 131 ~~102(b)~~ and are subsequently
released for free circulation, paragraphs 1, 2 and 3 ~~of this Article~~ shall apply ~~_mutatis_~~
~~_mutandis_~~ ~~.~~

5. The relief from import ~~duties~~ ⌦ duty ⌫ shall be granted only if goods are
reimported in the state in which they were exported.

� 450/2008

# EN 159 EN

~~(i) those goods remain in the state in which they were exported;~~

~~(ii) the rules adopted in accordance with Article 134 allow for this;~~

� 450/2008 (adapted)

_Article 176_ ~~_132_~~

~~_**-**_~~
_Goods previously placed under the inward_ _processing procedure_

1. Article 17 ~~4130~~ shall apply ~~_mutatis mutandis_~~ to processed products which were
originally re-exported from the customs territory of the ⌦ Union ⌫ ~~Community~~
subsequent to an inward ~~-p~~ rocessing procedure.

2. ~~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.

3. The relief from import ~~duties~~ ⌦ duty ⌫ provided for in Article 17 ~~4130~~ 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 ~~-p~~ rocessing procedure.

# EN 160 EN

(b) the rules on the information referred to in Article 174(6);

(c) the specific cases referred to in Article 175.

� 450/2008 (adapted)

### **S ECTION 2** **S EA - FISHING AND PRODUCTS TAKEN FROM THE SEA**

_Article 178_ ~~_133_~~

_Products of sea-fishing and other products taken from the sea_

1. Without prejudice to Article 53(1) ~~36(1),~~ the following shall be exempt from import
⌦ duty ⌫ ~~duties~~ when they are released for free circulation:

(a) products of sea-fishing and other products taken from the territorial sea of a country
or territory outside the customs territory of the ⌦ Union ⌫ ~~Community~~ by vessels
solely registered or recorded in a Member State and flying the flag of that state;

� 450/2008

(b) products obtained from products referred to in point (a) on board factory-ships
fulfilling the conditions laid down in that point.

# EN 161 EN

� 450/2008

~~**Implementing measures**~~

� 450/2008

### **TITLE VII** **SPECIAL PROCEDURES**

## **CHAPTER 1** **General provisions**

_Article 180_ ~~_135_~~

_Scope_

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

(a) transit, which shall comprise external and internal transit;

(b) storage, which shall comprise temporary storage, customs warehousing and free

zones;

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

(d) processing, which shall comprise inward and outward processing.

# EN 162 EN

_Article 181_ ~~_136_~~

_Authorisation_

1. An authorisation from the customs authorities shall be required for the following:

(a) ~~-~~ the use of the inward or outward ~~-p~~ rocessing procedure, the temporary admission
procedure or the end-use procedure,

(b) 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.

� 450/2008 (adapted)

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.

� 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;~~

~~(f) the conditions under which the authorisation may be suspended or revoked;~~

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

# EN 163 EN

2. In certain cases the authorisation may be granted with retroactive effect

� 450/2008 (adapted)

3. 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: ⌫

(a) ~~persons who~~ ⌦ they ⌫ are established in the customs territory of the ⌦ Union ⌫
~~Community;~~

(b) ~~persons who~~ ⌦ they ⌫ provide the necessary assurance of the proper conduct of
the operations ~~and, in cases~~ ;

(c) 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 7 ~~756;~~

(d) ~~(c)~~ in the case of the temporary admission or inward ~~-~~ processing procedure, ~~the~~
~~person who uses~~ ⌦ they use ⌫ the goods or arrang ~~es~~ for their use or ~~who carries~~
⌦ they carry ⌫ out processing operations on the goods or arrang ~~es~~ for them to be
carried out, respectively.

� 450/2008

# EN 164 EN

� 450/2008 (adapted)

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:

� 450/2008

(a) where the customs authorities are able to exercise customs supervision without
having to introduce administrative arrangements disproportionate to the economic
needs involved;

� 450/2008 (adapted)

(b) where the essential interests of ⌦ Union ⌫ ~~Community~~ producers would not be
adversely affected by an authorisation for a processing procedure (economic
conditions).

5. 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.

6. 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.~~

� 450/2008

# EN 165 EN

� 450/2008

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.

(c) the exceptions from the conditions referred to in Article 181(3) and (4);

(e) the rules for examining the economic conditions referred to in Article 181(6);

(f) the obligations of the holder of the authorisation referred to in Article 181(7);

� 450/2008 (adapted)

_Article 183_ ~~_137_~~

_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
goods, or the sale or purchase of goods in free zones, shall keep
⌦ appropriate ⌫ records in a form approved by the customs authorities.

The records ⌦ shall ⌫ ~~must~~ ~~�~~ 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.

� 450/2008

� 450/2008 (adapted)

_Article 185_ ~~_138_~~

_Discharge of a procedure_

1. In cases other than the transit procedure and without prejudice to Article 21 ~~8166,~~ 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 16 ~~9127.~~

# EN 167 EN

� 450/2008

2. The transit procedure shall be discharged by the customs authorities when they are in
a position to establish, on the basis of a comparison of the data available to the
customs office of departure and those available to the customs office of destination,
that the procedure has ended correctly.

3. 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.

� 450/2008 (adapted)

_Article 187_ ~~_139_~~

_Transfer of rights and obligations_

The rights and obligations of the holder of a procedure with regard to goods which have been
placed under a special procedure other than transit ma ~~y, 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 188_ ~~_140_~~

_Movement of goods_

~~1.~~ Goods placed under a special procedure other than transit or in a free zone may be moved
between different places in the customs territory of the ⌦ Union ⌫ ~~Community, insofar as~~
~~this is provided for in the authorisation or under the customs legislation.~~

� 450/2008

# EN 168 EN

� 450/2008

_Article 189_ ~~_141_~~

_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.

� 450/2008 (adapted)

_Article 191_ ~~_142_~~

_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 ~~-p~~ rocessing procedure, equivalent goods shall consist in ⌦ non-Union ⌫
~~non-Community~~ goods which are processed instead of ⌦ Union ⌫ ~~Community~~ goods

~~-~~
placed under the outward ~~p~~ rocessing 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

� 450/2008

� 450/2008 (adapted)

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:

� 450/2008 (adapted)

( ~~bc~~ ) in the case of the inward ~~-p~~ rocessing procedure, the expor ~~tation~~ of processed
products obtained from equivalent goods before the impor ~~tation~~ of the goods they are
replacing;

( ~~cd~~ ) in the case of the outward ~~-p~~ rocessing procedure, the impor ~~tation~~ of processed
products obtained from equivalent goods before the export ~~ation~~ of the goods they are
replacing.

� 450/2008

# EN 170 EN

� 450/2008

3. The use of equivalent goods shall not be permitted in any of the following cases:

� 450/2008 (adapted)

(a) where only usual forms of handling as defined in Article 18 ~~9141~~ are carried out
under the inward processing ⌦ procedure ⌫ ;

(b) 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. ⌫

� 450/2008

� 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

� 450/2008

(a) the exceptions from the third subparagraph of Article 191(1);

(e) the time-limit referred to in Article 222(3).

# EN 172 EN

� 450/2008 (adapted)

## **CHAPTER 2** **Transit**

### **S ECTION 1** **E XTERNAL AND INTERNAL TRANSIT**

_Article 193_ ~~_144_~~

_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;~~

� 450/2008

(b) other charges as provided for under other relevant provisions in force;

� 450/2008 (adapted)

(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~~ .

2. ⌦ In certain cases ⌫ ~~Community~~ ⌦ Union ⌫ goods ~~are to~~ ⌦ shall ⌫ be

� 450/2008

3. Movement as referred to in paragraph 1 shall take place in one of the following

ways:

# EN 173 EN

� 450/2008 (adapted)

(a) under the external ⌦ Union ⌫ ~~Community~~ transit procedure;

� 450/2008

(b) in accordance with the TIR Convention, provided that such movement:

� 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;~~

� 450/2008

(c) in accordance with the ATA Convention/Istanbul Convention, where a transit
movement takes place;

(d) under cover of the Rhine Manifest (Article 9 of the Revised Convention for the
Navigation of the Rhine);

(e) under cover of form 302 provided for in the Agreement between the Parties to the
North Atlantic Treaty regarding the Status of their Forces, signed in London on
19 June 1951;

(f) under the postal system in accordance with the acts of the Universal Postal Union,
when the goods are carried by or for holders of rights and obligations under such

acts.

� 450/2008

~~3.~~ ~~External transit shall apply without prejudice to Article 140.~~

# EN 174 EN

� 450/2008 (adapted)

_Article 194_ ~~_145_~~

_Internal transit_

1. Under the internal transit procedure, and under the conditions laid down in
paragrap ~~hs~~ 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.

� 450/2008

2. The movement referred to in paragraph 1 shall take place in one of the following

ways:

� 450/2008 (adapted)

(a) under the internal ⌦ Union ⌫ ~~Community~~ transit procedure provided that such a
possibility is provided for in an international agreement;

� 450/2008

(b) in accordance with the TIR Convention;

(c) in accordance with the ATA Convention/Istanbul Convention, where a transit
movement takes place;

(d) under cover of a Rhine Manifest (Article 9 of the Revised Convention for the
Navigation of the Rhine);

(e) under cover of form 302 as provided for in the Agreement between the Parties to the
North Atlantic Treaty regarding the Status of their Forces, signed in London on
19 June 1951;

(f) under the postal system in accordance with the acts of the Universal Postal Union,
when the goods are carried by or for holders of rights and obligations under such

acts.

# EN 175 EN

� 450/2008

� 450/2008 (adapted)

### **S ECTION 2** C OMMUNITY ⌦ U NION ⌫ TRANSIT

_Article 196_ ~~_146_~~
_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:

� 450/2008

(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;

# EN 176 EN

(b) observance of the customs provisions relating to the procedure;

(c) unless otherwise provided for in the customs legislation, provision of a guarantee in
order to ensure payment of the amount of import or export duty corresponding to any
customs debt or other charges, as provided for under other relevant provisions in
force, which may be incurred in respect of the goods.

2. The obligation of the holder of the procedure shall be met and the transit procedure
shall end when the goods placed under the procedure and the required information
are available at the customs office of destination in accordance with the customs

legislation.

� 450/2008 (adapted)

3. 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.

� 450/2008 (adapted)

_Article 197_ ~~_147_~~
_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. 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:

(a) provision is made to that effect under an international agreement;

(b) 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.~~

(a) the obligations of the persons referred to in Article 196(1), (3) and (4);

(b) the rules for the granting of the authorisation referred to in Article 196(4);

� 450/2008 (adapted)

## **CHAPTER 3** **Storage**

### **S ECTION 1** **C OMMON PROVISIONS**

_Article 199_ ~~_148_~~

_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;~~

� 450/2008

(b) other charges as provided for under other relevant provisions in force;

# EN 178 EN

� 450/2008 (adapted)

(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~~ .

2. ~~Community~~ ⌦ Union ⌫ goods may be placed under the customs warehousing or
free ~~-z~~ one 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~~ .

� 450/2008

� 450/2008

_Article 200_ ~~_149_~~

_Responsibilities of the holder of the authorisation or procedure_

1. The holder of the authorisation and the holder of the procedure shall be responsible
for the following:

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

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

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

# EN 179 EN

2. 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.

3. 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 201_ ~~_150_~~

_Duration of a storage procedure_

1. There shall be no limit to the length of time goods may remain under a storage
procedure.

� 450/2008 (adapted)

2. ~~However,~~ ⌦ The ⌫ ~~the~~ customs authorities may set a tim ~~e-~~ limit by which a storage
procedure must be discharged in one of the following cases:

� 450/2008

(a) 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;~~

(b) 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.

# EN 180 EN

### **S ECTION 2**

### **T EMPORARY STORAGE**

_Article 203_ ~~_151_~~
~~_Placing_~~ ⌦ _Placement_ ⌫ _of goods_ ~~_in_~~ ⌦ _under the_ ⌫ _temporary storage_ ⌦ _procedure_ ⌫

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 ⌫
� are presented to customs immediately upon their arrival in accordance with Article 124 
~~Community, other than directly into a free zone;~~

� 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.~~

# EN 181 EN

That declaration may be amended or invalidated and verified by the customs authorities.

� 450/2008 (adapted)

_Article 204_ ~~_152_~~

_Goods in temporary storage_

1. Goods ⌦ placed ⌫ under the temporary storage procedure shall be stored only in
⌦ facilities ⌫ ~~places~~ authorised for temporary storage.

2. 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.

# EN 182 EN

� 450/2008 (adapted)

### **S ECTION 3** **C USTOMS WAREHOUSING**

_Article 205_ ~~_153_~~

_Storage in customs warehouses_

1. 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 supervisio ~~n, hereinafter referred to as~~
( ~~‘~~ customs warehouses ~~)’.~~

2. 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).

3. 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.

_Article 206_ ~~_154_~~

~~_**Community goods, end-use and**_~~ ~~_Ppr_~~ _ocessing_ ~~_**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:~~

~~(b)~~ processing of goods under the inward processing or end-use � 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

� 450/2008 (adapted)

### **S ECTION 4** **F REE ZONES**

_Article 207_ ~~_155_~~

_Designation of free zones_

1. Member States may designate parts of the customs territory of the ⌦ Union ⌫
~~Community~~ as free zones.

� 450/2008

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

� 450/2008

3 ~~2~~ Free zones shall be enclosed.

The perimeter and the entry and exit points of the area of free zones shall be subject to
customs supervision.

~~43~~ Persons, goods and means of transport entering or leaving free zones may be subject
to customs controls.

_Article 208_ ~~_156_~~

_Buildings and activities in free zones_

1. The construction of any building in a free zone shall require the prior approval of the
customs authorities.

2. Subject to customs legislation, any industrial, commercial or service activity shall be
permitted in a free zone. The carrying on of such activities shall be subject to
notification, in advance, to the customs authorities.

# EN 184 EN

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

4. The customs authorities may prohibit persons who do not provide the necessary
assurance of compliance with the customs provisions from carrying on an activity in
a free zone.

_Article 209_ ~~_157_~~

_Presentation of goods and their placement under the procedure_

1. Goods brought into a free zone shall be presented to customs and undergo the
prescribed customs formalities in the following cases:

� 450/2008 (adapted)

(a) where they are brought into the free zone directly from outside the customs territory
of the ⌦ Union ⌫ ~~Community~~ ;

� 450/2008

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

� 450/2008 (adapted)

~~-~~
(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~~ ;

� 450/2008

(d) where legislation other than customs legislation provides for such formalities.

� 450/2008 (adapted)

2. Goods brought into a free zone in circumstances other than those covered by
paragraph 1 ~~need~~ ⌦ shall ⌫ not be presented to customs.

# EN 185 EN

� 450/2008

3. Without prejudice to Article 21 ~~0158,~~ goods brought into a free zone are deemed to
be placed under the free ~~-z~~ one procedure:

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

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

� 450/2008 (adapted)

_Article 210_ ~~_158_~~

~~**Community**~~ ⌦ **Union** ⌫ **goods in free zones**

1. ~~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 ~~-z~~ one procedure.

2. ⌦ 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:

(a) ~~Community~~ ⌦ Union ⌫ goods which enter a free zone;

(b) ~~Community~~ ⌦ Union ⌫ goods which have undergone processing operations within
a free zone;

� 450/2008

(c) goods released for free circulation within a free zone.

� 450/2008 (adapted)

_Article 211_ ~~_159_~~
~~_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.

� 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.

� 450/2008 (adapted)

_Article 212_ ~~_160_~~

_Bringing goods out of a free zone_

Without prejudice to legislation in fields other than customs, goods in a free zone may be
exported or re-exported from the customs territory of the ⌦ Union ⌫ ~~Community,~~ or
brought into another part of the customs territory of the ⌦ Union ⌫ ~~Community.~~

Articles 12 ~~091~~ to 126 ~~98~~ � and 203  shall apply ~~_mutatis mutandis_~~ to goods brought into
other parts of the customs territory of the ⌦ Union ⌫ ~~Community.~~

� 450/2008 (adapted)

_Article 213_ ~~_161_~~

_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**

### **S ECTION 1** **T EMPORARY ADMISSION**

_Article 214_ ~~_162_~~

_**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:

� 450/2008

(a) other charges as provided for under other relevant provisions in force;

� 450/2008 (adapted)

(b) 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~~ .

2. The temporary admission procedure ~~may~~ ⌦ shall ⌫ ~~only~~ be used provided that the
following conditions are met:

� 450/2008

(a) the goods are not intended to undergo any change, except normal depreciation due to
the use made of them;

(b) it is possible to ensure that the goods placed under the procedure can be identified,
except where, in view of the nature of the goods or of the intended use, the absence
of identification measures is not liable to give rise to any abuse of the procedure or,
in the case referred to in Article 19 ~~1142,~~ where compliance with the conditions laid
down in respect of equivalent goods can be verified;

# EN 188 EN

� 450/2008 (adapted)

(c) the holder of the procedure is established outside the customs territory of the
⌦ Union ⌫ ~~Community,~~ except where otherwise provided ~~for in the customs~~
~~legislation;~~

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

� 450/2008 (adapted)

_Article 215_ ~~_163_~~
~~_Period_~~ ⌦ _Time-limit_ ⌫ _during which goods may remain under the temporary admission_
_procedure_

1. 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.

2. ~~The~~ ⌦ Except where otherwise provided, the ⌫ maximum ~~period~~ ⌦ timelimit ⌫ 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.

3. Where, in exceptional circumstances, the authorised use cannot be achieved within
the ⌦ time-limit ⌫ ~~periods~~ referred to in paragraphs 1 and 2, the customs

# EN 189 EN

� 450/2008

~~**Situations covered by temporary admission**~~

� 450/2008 (adapted)

_Article 216_ ~~_165_~~

_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.

� 450/2008

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.

# EN 190 EN

(a) the specific use referred to in Article 214(1);

(b) the requirements referred to in Article 214(2)(d);

(d) the time-limits referred to in Article 215(2).

� 450/2008

### **S ECTION 2** **E ND - USE**

_Article 218_ ~~_166_~~

_End-use procedure_

1. Under the end-use procedure, goods may be released for free circulation under a duty
exemption or at a reduced rate of duty on account of their specific use.

� 450/2008 (adapted)

~~They~~ ⌦ The customs authorities ⌫ shall ⌦ ensure that the goods placed under the end-use
procedure ⌫ remain under customs supervision.

� 450/2008

2. Customs supervision under the end-use procedure shall end in the following cases:

(a) where the goods have been used for the purposes laid down for the application of the
duty exemption or reduced rate of duty;

# EN 191 EN

� 450/2008 (adapted)

(b) where the goods ⌦ have been brought out of the customs territory of the Union ⌫
~~are exported,~~ destroyed or abandoned to the State;

(c) where the goods have been used for purposes other than those laid down for the
application of the duty exemption or reduced duty rate and the applicable import
~~duties~~ ⌦ duty ⌫ ⌦ has ⌫ ~~have~~ been paid.

3. Where a rate of yield is required, Article 22 ~~0167~~ shall apply ~~_mutatis mutandis_~~ to the
end-use procedure.

� 450/2008 (adapted)

## **CHAPTER 5** **Processing**

### **S ECTION 1** **G ENERAL PROVISIONS**

_Article 220_ ~~_167_~~

_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

� 450/2008

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 2 ~~818~~ and 29. ~~19.~~

� 450/2008 (adapted)

### **S ECTION 2** **I NWARD PROCESSING**

_Article 221_ ~~_168_~~

_**Scope**_

1. Without prejudice to Article 19 ~~1142,~~ 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;~~

� 450/2008

(b) other charges as provided for under other relevant provisions in force;

� 450/2008 (adapted)

(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~~ .

� 450/2008 (adapted)

2. The inward ~~-p~~ rocessing 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 19 ~~1142,~~ 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) goods intended to undergo operations to ensure their compliance with technical
requirements for their release for free circulation;

(b) goods which have to undergo usual forms of handling in accordance with Article
18 ~~9141.~~

_Article 222_ ~~_169_~~

~~_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 18 ~~5138.~~

That ~~period~~ ⌦ time-limit ⌫ shall run from the date on which the ~~non-Community~~ ⌦ nonUnion ⌫ 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 � the inward
processing  procedure ⌦ within a specific time-limit ⌫ . That ~~period~~ ⌦ timelimit ⌫ shall run from the date of acceptance of the export declaration relating to
the processed products obtained from the corresponding equivalent goods.

_Article 223_ ~~_170_~~

_Temporary re-export for further processing_

~~Subject to authorisation by~~ ⌦ Upon application, ⌫ the customs authoritie ~~s,~~ � may
authorise that  some or all of the goods placed under the inward ~~-p~~ rocessing 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 ~~-p~~ rocessing procedure.

# EN 194 EN

### **S ECTION 3** **O UTWARD PROCESSING**

_Article 224_ ~~_171_~~

_Scope_

1. Under the outward ~~-p~~ rocessing 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.

2. Outward processing shall not be allowed for the following ~~Community~~ ⌦ Union ⌫
goods:

(a) goods the export of which gives rise to repayment or remission of import ⌦ duty ⌫
~~duties;~~

� 450/2008

(b) goods which, prior to exportation, were released for free circulation under a duty
exemption or at a reduced rate of duty by virtue of their end-use, for as long as the
purposes of such end-use have not been fulfilled, unless those goods have to undergo
repair operations;

(c) goods the export of which gives rise to the granting of export refunds;

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

� 450/2008

# EN 195 EN

� 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 ma ~~y, 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.

_Article 225_ ~~_172_~~

_Goods repaired free of charge_

1. Where it is established to the satisfaction of the customs authorities that goods have
been repaired free of charge, either because of a contractual or statutory obligation
arising from a guarantee or because of a manufacturing or material defect, they shall
be granted total relief from import ⌦ duty ⌫ ~~duties.~~

� 450/2008

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

� 450/2008 (adapted)

_Article 226_ ~~_173_~~

_Standard exchange system_

1. 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.

2. 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

� 450/2008

3. 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.

4. Where the defective goods have been used before export, the replacement products
must also have been used.

The customs authorities shall, however, waive the requirement set out in the first
subparagraph if the replacement product has been supplied free of charge, either because of a
contractual or statutory obligation arising from a guarantee or because of a material or
manufacturing defect.

5. The provisions which would be applicable to the processed products shall apply to
the replacement products.

� 450/2008 (adapted)

_Article 227_ ~~_174_~~

_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.

� 450/2008

In the event of such prior importation of a replacement product, a guarantee shall be provided
covering the amount of the import duty that would be payable should the defective goods not
be exported in accordance with paragraph 2.

2. The defective goods shall be exported within a period of two months from the date of
acceptance by the customs authorities of the declaration for the release for free
circulation of the replacement products.

� 450/2008 (adapted)

3. Where, in exceptional circumstances, the defective goods cannot be exported within
the period referred to in paragraph 2, the customs authorities may ~~, at the duly~~
~~justified request of the person concerned, extend that period for~~ ⌦ 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**~~ ~~**G OODS LEAVING THE CUSTOMS TERRITORY**~~

_Article 228_ ~~_175_~~
~~_Obligation to lodge_~~ ⌦ _Lodging_ ⌫ _a pre-departure declaration_

1. Goods destined to ~~leave~~ ⌦ be brought out of ⌫ the customs territory of the

� 450/2008

~~However, the first subparagraph shall not apply to goods carried on~~

2. The obligation referred to in paragraph 1 shall be waived:

� 450/2008 (adapted)

(b) 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.~~

# EN 198 EN

� 450/2008

4. ~~2.~~ The pre-departure declaration shall take the form of one of the following:

� 450/2008 (adapted)

(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;

� 450/2008

(b) a re-export notification, in accordance with Article 23 ~~5179;~~

� 450/2008

(c) ~~where neither a customs declaration nor a re-export notification is required,~~ the exit
summary declaration referred to in Article 236 ~~180;;~~

(d) the re-export advice referred to in Article 239.

summary declaration.

# EN 199 EN

~~(d) any exceptions from and variations to the deadline referred to in point (c);~~

~~2. In adopting those measures, account shall be taken of the following:~~

~~(c) international agreements which provide for special security arrangements.~~

# EN 200 EN

� 450/2008 (adapted)

_Article 231_ ~~_177_~~

_Customs supervision on_ ~~_and_~~ _exit_ ~~_formalities_~~

1. 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 ma ~~y, in accordance with the~~
~~measures adopted under paragraph 5,~~ determine the route to be used, and the timelimit to be respected when goods are to ⌦ be brought out of ⌫ ~~leave~~ the customs
territory of the ⌦ Union ⌫ ~~Community.~~

2. 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; ⌫

� 450/2008

(b) the payment of export refunds;

� 450/2008 (adapted)

(c) ~~(b)~~ the collection of export ⌦ duty ⌫ ~~duties;~~

� 450/2008

(d) ~~(c)~~ the formalities required under provisions in force with regard to other charges;

� 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

� 450/2008

~~(a) the person who exports the goods from the customs territory of the Community;~~

� 450/2008 (adapted)

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.

(a) the rules on the procedure regarding exit;

(b) the rules on the procedure to ensure customs supervision on exit.

# EN 202 EN

_Article 233_ ~~_178_~~
~~_**Community**_~~ ⌦ _Export of Union_ ⌫ _goods_

� 450/2008 (adapted)

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.

� 450/2008

2. Paragraph 1 shall not apply to the following goods:

~~-~~
(a) goods placed under the end-use or outward ~~p~~ rocessing procedure;

� 450/2008 (adapted)

(b) 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 13 ~~2103.~~

� 450/2008

# EN 203 EN

_Article 235_ ~~_179_~~

~~_Non-Community_~~ ⌦ _Re-export of non-Union_ ⌫ _goods_

1. ~~Non-Community~~ ⌦ Non-Union ⌫ goods destined to ~~leave~~ ⌦ be brought out
of ⌫ the customs territory of the ~~Community~~ ⌦ Union ⌫ shall be subject to a reexport notification to be lodged at the competent customs office and to the exit
formalities.

2. Articles 13 ~~4104~~ to 165 ~~124~~ shall apply ~~_mutatis mutandis_~~ to the re-export notification.

3. Paragraph 1 shall not apply to the following goods:

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

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

(c) goods under the temporary storage procedure which are directly re-exported from ~~an~~
~~authorised~~ ⌦ a ⌫ temporary storage facility.

_Article 236_ ~~_180_~~
~~_Exit_~~ ⌦ _Lodging an exit_ ⌫ _summary declaration_

1. 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.~~

summary declaration ⌫, provided that it contains the necessary particulars for ~~an~~

� 450/2008

# EN 204 EN

3. Customs authorities may accept, instead of the lodging of the exit summary
declaration, the lodging of a notification and access to � the particulars of an exit 
summary declaration ~~data~~ in the economic operator’s computer system.

� 450/2008

~~4.~~ ~~The exit summary declaration shall be lodged by one of the following persons:~~

_Article 237_ ~~_181_~~

_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.

� 450/2008

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

# EN 205 EN

~~(c) the customs authorities have already allowed the removal of the goods.~~

(a) the rules on the procedure for lodging an exit summary declaration;

� 450/2008

# EN 206 EN

(a) the rules on the procedure for lodging a re-export advice;

(b) the cases where an amendment to the re-export advice is authorised;

# EN 207 EN

� 450/2008

Without prejudice to Article 224 ~~171,~~ ~~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.

� 450/2008

# EN 208 EN

### **TITLE IX** CUSTOMS CODE ⌦ DELEGATION OF POWER, ⌫ COMMITTEE ⌦ PROCEDURE ⌫ AND FINAL PROVISIONS

## **CHAPTER 1** ⌦ Delegation of power and ⌫ Customs Ccode Cco mmittee ⌦ procedure ⌫

_Article 243_ ~~_183_~~
~~_Further implementing measures_~~ ⌦ _Exercise of the delegation of power_ ⌫

� 450/2008

# EN 209 EN

_Article 244_ ~~_184_~~

_Committee_ ⌦ _procedure_ ⌫

1. The Commission shall be assisted by the Customs Code Committe ~~e, hereinafter~~

� 450/2008

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

# EN 210 EN

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

� 450/2008

~~**Further matters**~~

~~(a) any problems arising from the application of customs legislation;~~

# EN 211 EN

### **CHAPTER 2** **F INAL PROVISIONS**

_Article 245_ ~~_186_~~
_**Repeal**_

1. Regulation (EC) No 450/2008 is repealed.

2. Regulation ~~s~~ (EEC) No 3925/91, ⌦ Regulation ⌫ (EEC) No 2913/92 and
⌦ Regulation ⌫ (EC) No 1207/2001 are ~~hereby~~ repealed � from the date referred
to in Article 247(2)  .

3. References to the repealed Regulations shall be construed as references to this
Regulation and shall be read in accordance with the correlation tabl ~~es set out~~ in the
Annex.

_Article 246_ ~~_187_~~

**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 247_ ~~_188_~~

_Application_

# EN 212 EN

2. ~~All other provisions shall be applicable once the implementing provisions adopted on~~

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_ _For the Council_
_The President_ _The President_

# EN 213 EN

� 450/2008 (adapted)

# EN 214 EN

**ANNEX**

**CORRELATION TABLES**

1. Regulation (EEC) No 2913/92

|) No 2913/92|Col2|
|---|---|
|Regulation<br>(EEC)<br>No 2913/92|Regulation⌦ (EC)<br>No 450/2008⌫|
|Article 1|Article 4|
|Article 2|Article 1|
|Article 3|Article 3|
|Article 4|Article 4|
|Article 4, points (4a) to (4d)|—|
|Article 5|Articles 11 and 12|
|Article 5a|Articles 13,<br>14<br>and 15|
|Article 6|Article 16|
|Article 7|Article 16|
|Article 8|Article 18|
|Article 9|Article 19|
|Article 10|Article 16|
|Article 11|Articles 8 and 30|
|Article 12|Article 20|
|Article 13|Articles 25 and 26|
|Article 14|Article 9|
|Article 15|Article 6|
|Article 16|Article 29|
|Article 17|Article 32|
|Article 18|Article 31|
|Article 19|Articles 116<br>and 183|

# EN 215 EN

|Article 20|Articles 33 and 34|
|---|---|
|Article 21|Article 33|
|Article 22|Article 35|
|Article 23|Article 36|
|Article 24|Article 36|
|Article 25|—|
|Article 26|Article 37|
|Article 27|Article 39|
|Article 28|Article 40|
|Article 29|Article 41|
|Article 30|Article 42|
|Article 31|Article 42|
|Article 32|Article 43|
|Article 33|Article 43|
|Article 34|Article 43|
|Article 35|Article 31|
|Article 36|Article 41|
|Article 36a|Article 87|
|Article 36b|Articles 5, 88<br>and 89|
|Article 36c|Article 90|
|Article 37|Article 91|
|Article 38|Articles 92 and 93|
|Article 39|Article 94|
|Article 40|Article 95|
|Article 41|Article 95|
|Article 42|Article 91|

# EN 216 EN

|Article 43|—|
|---|---|
|Article 44|—|
|Article 45|—|
|Article 46|Article 96|
|Article 47|Article 96|
|Article 48|Article 97|
|Article 49|—|
|Article 50|Articles 98 and 151|
|Article 51|Articles 151<br>and 152|
|Article 52|Article 152|
|Article 53|Article 151|
|Article 54|Article 99|
|Article 55|Article 100|
|Article 56|Article 125|
|Article 57|Article 126|
|Article 58|Articles 91 and 97|
|Article 59|Article 104|
|Article 60|Article 105|
|Article 61|Article 107|
|Article 62|Article 108|
|Article 63|Article 112|
|Article 64|Article 111|
|Article 65|Article 113|
|Article 66|Article 114|
|Article 67|Article 112|
|Article 68|Article 117|

# EN 217 EN

|Article 69|Article 118|
|---|---|
|Article 70|Article 119|
|Article 71|Article 120|
|Article 72|Article 121|
|Article 73|Article 123|
|Article 74|Article 124|
|Article 75|Article 126|
|Article 76|Articles 108, 109,<br>110 and 112|
|Article 77|Articles 107<br>and 108|
|Article 78|Article 27|
|Article 79|Article 129|
|Article 80|—|
|Article 81|Article 115|
|Article 82|Article 166|
|Article 83|Article 102|
|Article 84|Article 135|
|Article 85|Article 136|
|Article 86|Article 136|
|Article 87|Article 136|
|Article 87a|—|
|Article 88|Article 136|
|Article 89|Article 138|
|Article 90|Article 139|
|Article 91|Articles 140<br>and 144|
|Article 92|Article 146|

# EN 218 EN

|Article 93|Article 147|
|---|---|
|Article 94|Articles 62, 63, 136<br>and 146|
|Article 95|Articles 136<br>and 146|
|Article 96|Article 146|
|Article 97|Article 143|
|Article 98|Articles 143, 148<br>and 153|
|Article 99|Article 153|
|Article 100|Article 136|
|Article 101|Article 149|
|Article 102|Article 149|
|Article 103|—|
|Article 104|Article 136|
|Article 105|Article 137|
|Article 106|Articles 137<br>and 154|
|Article 107|Article 137|
|Article 108|Article 150|
|Article 109|Articles 141<br>and 143|
|Article 110|Article 153|
|Article 111|Article 140|
|Article 112|Article 53|
|Article 113|—|
|Article 114|Articles 142<br>and 168|
|Article 115|Articles 142<br>and 143|

# EN 219 EN

|Article 116|Article 136|
|---|---|
|Article 117|Article 136|
|Article 118|Article 169|
|Article 119|Article 167|
|Article 120|Article 143|
|Article 121|Articles 52 and 53|
|Article 122|Articles 52 and 53|
|Article 123|Article 170|
|Article 124|—|
|Article 125|—|
|Article 126|—|
|Article 127|—|
|Article 128|—|
|Article 129|—|
|Article 130|Article 168|
|Article 131|Article 143|
|Article 132|Article 136|
|Article 133|Article 136|
|Article 134|—|
|Article 135|Article 53|
|Article 136|Article 53|
|Article 137|Article 162|
|Article 138|Article 136|
|Article 139|Article 162|
|Article 140|Article 163|
|Article 141|Article 164|

# EN 220 EN

|Article 142|Articles 143<br>and 164|
|---|---|
|Article 143|Articles 47 and 165|
|Article 144|Articles 47, 52<br>and 53|
|Article 145|Articles 48 and 171|
|Article 146|Articles 143<br>and 171|
|Article 147|Article 136|
|Article 148|Article 136|
|Article 149|Article 171|
|Article 150|Article 171|
|Article 151|Article 171|
|Article 152|Article 172|
|Article 153|Article 171|
|Article 154|Articles 173<br>and 174|
|Article 155|Article 173|
|Article 156|Article 173|
|Article 157|Article 174|
|Article 158|—|
|Article 159|—|
|Article 160|—|
|Article 161|Articles 176, 177<br>and 178|
|Article 162|Article 177|
|Article 163|Article 145|
|Article 164|Articles 103<br>and 145|

# EN 221 EN

|Article 165|Article 143|
|---|---|
|Article 166|Article 148|
|Article 167|Articles 155<br>and 156|
|Article 168|Article 155|
|Article 168a|—|
|Article 169|Articles 157<br>and 158|
|Article 170|Articles 157<br>and 158|
|Article 171|Article 150|
|Article 172|Article 156|
|Article 173|Articles 141<br>and 159|
|Article 174|—|
|Article 175|Article 159|
|Article 176|Article 137|
|Article 177|Article 160|
|Article 178|Article 53|
|Article 179|—|
|Article 180|Article 161|
|Article 181|Article 160|
|Article 182|Articles 127, 168<br>and 179|
|Article 182a|Article 175|
|Article 182b|Article 176|
|Article 182c|Articles 176, 179<br>and 180|
|Article 182d|Articles 5, 180<br>and 181|

# EN 222 EN

|Article 183|Article 177|
|---|---|
|Article 184|—|
|Article 185|Articles 130<br>and 131|
|Article 186|Article 130|
|Article 187|Article 132|
|Article 188|Article 133|
|Article 189|Article 56|
|Article 190|Article 58|
|Article 191|Article 56|
|Article 192|Articles 57 and 58|
|Article 193|Article 59|
|Article 194|Article 59|
|Article 195|Article 61|
|Article 196|Article 60|
|Article 197|Article 59|
|Article 198|Article 64|
|Article 199|Article 65|
|Article 200|—|
|Article 201|Article 44|
|Article 202|Article 46|
|Article 203|Article 46|
|Article 204|Articles 46 and 86|
|Article 205|Article 46|
|Article 206|Articles 46 and 86|
|Article 207|Article 86|
|Article 208|Article 47|

# EN 223 EN

|Article 209|Article 48|
|---|---|
|Article 210|Article 49|
|Article 211|Article 49|
|Article 212|Article 50|
|Article 212a|Article 53|
|Article 213|Article 51|
|Article 214|Articles 52 and 78|
|Article 215|Articles 55 and 66|
|Article 216|Article 45|
|Article 217|Articles 66 and 69|
|Article 218|Article 70|
|Article 219|Article 70|
|Article 220|Articles 70 and 82|
|Article 221|Articles 67 and 68|
|Article 222|Article 72|
|Article 223|Article 73|
|Article 224|Article 74|
|Article 225|Article 74|
|Article 226|Article 74|
|Article 227|Article 75|
|Article 228|Article 76|
|Article 229|Article 77|
|Article 230|Article 73|
|Article 231|Article 73|
|Article 232|Article 78|
|Article 233|Article 86|

# EN 224 EN

|Article 234|Article 86|
|---|---|
|Article 235|Article 4|
|Article 236|Articles 79, 80,<br>and 84|
|Article 237|Articles 79 and 84|
|Article 238|Articles 79, 81<br>and 84|
|Article 239|Articles 79, 83, 84,<br>and 85|
|Article 240|Article 79|
|Article 241|Article 79|
|Article 242|Article 79|
|Article 243|Article 23|
|Article 244|Article 24|
|Article 245|Article 23|
|Article 246|Article 22|
|Article 247|Article 183|
|Article 247a|Article 184|
|Article 248|Article 183|
|Article 248a|Article 184|
|Article 249|Article 185|
|Article 250|Articles 17, 120<br>and 121|
|Article 251|Article 186|
|Article 252|Article 186|
|Article 253|Article 187|

# EN 225 EN

|EC) NO 3925/91 AND (EC) NO 1|1207/2001|
|---|---|
|Repealed Regulation|Regulation (EC)<br>No 450/2008|
|Regulation (EEC)<br>No 3925/91|Article 28|
|Regulation (EC)<br>No 1207/2001|Article 39|

# EN 226 EN

�

|3. REGULATION (EC) NO 450/2008|Col2|
|---|---|
|Regulation (EC) No 450/2008|This Regulation|
|Article 1(1) and (2)<br>Article 1(3), first subparagraph<br>Article 1(3), second subparagraph<br>Article 2<br>Article 3<br>Article 4, points 1 to 8<br>Article 4, point 9<br>Article 4, points 10 to 17<br>Article 4, point 18(a), first sentence<br>Article 4, point 18(a), second sentence<br>Article 4, point 18(b) and (c)<br>Article 4, point 19<br>Article 4, point 20, first sentence<br>Article 4, point 20, second sentence<br>Article 4, points 21 to 28<br>Article 4, point 29<br>Article 4, points 30 to 32<br>Article 4, point 33<br>Article 5(1), first subparagraph<br>Article 5(1), second and third subparagraphs<br>Article (5)(2)<br>Article 6|Article 1(1) and (2)<br>Article 1(3)<br>Article 2<br>Article 3<br>Article 4<br>Article 5, points 1 to 8<br>Article 5, points 9 and 10<br>Article 5, points 12 to 19<br>Article 5, point 20(a)<br>Article 130(3)<br>Article 5, point 20(b) and (c)<br>Article 5, point 21<br>Article 5, point 22<br>Article 39(4), second subparagraph<br>Article 5, points 23 to 30<br>Article 5, points 31 (a) and (d)<br>Article 5, points 32 to 34<br>-----<br>Article 6(1)<br>Articles 6(2) and 7(b)<br>Article 7(a)<br>Article 11|

# EN 227 EN

Article 7 Article 12

Article 8 Article 13

Article 9 Article 14

Article 10(1) Article 15(1)

Article 10(2) 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 18(2), second subparagraph and
Article 11(3)(a) Article 20(a)

Article 11(3)(b) Article 20(b)

Article 11(3)(c) ----

Article 12(1) Article 19(1)

Article 12(2), first subparagraph Article 19(2), first subparagraph

Article 19(2), second subparagraph and
Article 12(2), second subparagraph 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 21(2) and (3)

Article 13(3) and (4) Article 21(4) and (5)

Article 13(5) ----

Article 13(6) Article 21(6)

Article 14 Article 22

Article 15(1)(a) Article 25(a)

Article 15(1)(b) Article 25(c)

Article 15(1)(c) Article 23(a)

Article 15(1)(d) Article 25(a)

Article 15(1)(e) Article 23(c)

# EN 228 EN

Article 15(1)(f) Article 25(a)

Article 15(1)(g) Articles 25(c) and 31(b)

Article 21(1), second subparagraph and
Article 15(1)(h) Article 23(b)

Article 15(2) ----

Article 16(1) Article 24(1), first and second subparagraphs

Article 16(2) and (3) Article 24(2) and (3)

Article 24(4), first subparagraph, first
Article 16(4), first subparagraph sentence

Article 24(4), first subparagraph, second
Article 16(4), second subparagraph sentence and Article 24(5)

Articles 24(4), second subparagraph and
Article 16(5)(a) 25(b)

Article 16(5)(b) Article 25(a)

Article 16(6) Article 24(6)

Article 16(7) Article 24(7), first subparagraph

Article 17 Article 27

Article 18(1) to (3) Article 28

Article 18(4) Article 31(b)

Article 19(1) to (4) Article 29

Article 19(5) Article 31(b)

Article 20(1) and (2) Article 32(1) and (2)

Article 20(3) Article 32(3), first subparagraph

Article 20(4) to (6) Article 32(4) to (6)

Article 20(7) Articles 25 and 31(b)

Article 32(3), second subparagraph and
Article 20(8)(a) Article 33(a)

Article 32(3), third subparagraph and Article
Article 20(8)(b) 33(b)

# EN 229 EN

Article 20(8)(c) Articles 32(8) and 34

Article 20(9) Articles 32(9) and 33(d)

Article 21 Article 35

Article 22 Article 36

Article 23 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 39(1)

Article 25(2), first subparagraph Article 39(2)

Article 25(2), second and third subparagraphs Article 39(3)

Article 25(3) Article 39(4) to (7) and Article 44

Article 26 Article 40

Article 27 Article 41

Article 28(1) and (2) Article 42

Article 28(3) Article 43

Article 29 Article 45

Article 30(1) Article 46

Article 30(2) ----

Article 31(1) Article 47(1)

Article 31(2) Article 47(3), first subparagraph

Article 31(3) Article 47(2) and (3), second subparagraph

Article 32 Article 48

Article 33(1) to (4) Article 49(1) to (4)

Article 33(5) Article 51(1)

Article 34 Article 50(1)(2) and (3)

Article 35 Article 52

# EN 230 EN

Article 36 Article 53

Article 37 Article 54

Article 38 Article 55

Article 39(1) and (2) Article 56(1) and (2)

Article 39(3) Article 56(3), first subparagraph

Article 39(4) and (5) Article 56(4) and (5)

Article 39(6) Article 57(a) and (b)

Article 40 Article 61

Article 41 Article 62(1), (2) and (3)

Article 42 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 65

Article 45 Article 66

Article 46 Article 67

Article 47 Article 68

Article 48 Article 69

Article 49 Article 70

Article 50 Article 71

Article 51 Article 72

Article 52 Article 73

Article 53(1) and (2) Article 74(1) and (2)

Article 53(3) Article 74(3), first subparagraph

Article 53(4) Article 74(5)

Article 54(a) and (b) Article 74(4) and Article 76(a)

Article 74(3), second subparagraph and
Article 54(c) Article 76(b)

# EN 231 EN

Article 55(1) Article 75(1)

Article 55(2), first subparagraph Article 75(2)

Article 55(2), second subparagraph Article 76(c)

Article 55(3) and (4) Article 75(3) and (4)

Article 56(1) to (8) Article 77(1) to (8)

Article 56(9), first indent Article 87(a)

Article 56(9), second indent Article 87(b)

Article 56(9), third indent Article 87(c)

Article 57(1) and (2) Article 78

Article 57(3) Article 87(d)

Article 58, first paragraph Article 79

Article 58, second paragraph ----

Article 59(1), first subparagraph Article 80(1)

Article 59(1), second subparagraph Article 87(e)

Article 59(2) Article 80(2)

Article 60 Article 81

Article 61 Article 82

Article 62(1) and (2) Article 83

Article 62(3) Article 87(f)

Article 63(1) and (2) ----

Article 63(3)(a) ----

Article 63(3)(b) Article 84(1)(a), Article 87(h) and Article 88

Article 63(3)(c) Article 84(1)(b), Article 87(h) and Article 88

Article 64 Article 85

Article 65(1) and (2) Article 86

Article 65(3) Article 87(g)

Article 66 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 91

Article 69 Article 92

Article 70 Article 93

Article 71 ----

Article 72(1) and (2) Article 96(1) and (2)

Article 72(3) Article 96(3) and Article 102(a)

Article 73 Article 97

Article 74 Article 98

Article 75 Article 99

Article 76 ----

Article 77(1), first subparagraph Article 100(1)

Article 77(1), second and third subparagraphs Article 100(2)

Article 77(2) Article 100(3)

Article 77(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 101(5) and Article 102(c)

Article 79(1) Article 103(1)

Article 79(2) to (5) Article 103(3) to (6)

Article 80 Article 104

Article 81 Article 105

Article 82 Article 106

Article 83 Article 107

# EN 233 EN

Article 84 Article 108(1) and (2)

Article 108(3) and Article 109(a), (c), (d) and
Article 85, first sentence (e)

Article 85, second sentence Article 103(2), Article 109(b) and Article 110

Article 111(1) introductory sentence and
Article 86(1) introductory sentence point (a)

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 111(2) and (3)

Article 86(4) to (6) Article 111(5), (6) and (7)

Article 86(7) Article 113

Article 87(1) 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), first subparagraph, first
Article 6(1)
sentence

Article 88(1), first subparagraph, second
Article 114(4)
sentence

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 118(c)

Article 90 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 122(1)

Article 93(2) Articles 122(2), 129(c)

Article 94 Article 123

Article 95(1) to (3) Article 124(1) to (3)

Article 95(4) Article 124(5)

Article 96(1) and (2) Article 125

Article 96(3) Article 124(6)

Article 97 Article 126

Article 98(1) Article 203(1)

Article 98(2) Article 124(4)

Article 99 Article 127

Article 100 Article 128

Article 101(1) Article 130(1)

Article 101(2)(a) Articles 130(2) and 133(a)

Article 101(2)(b) Article 133(b)

Article 101(2)(c) Articles 130(3) and 133(c)

Article 102 Article 131

Article 103 Articles 132(2) and 133(d)

# EN 235 EN

Article 104(1) Article 134(1)

Article 104(2) Article 134(3)

Article 105(1) Article 135

Article 105(2)(a) Articles 118(a), 142(a) and 232(a)

Article 105(2)(b) Article 136(b)

Articles 25(a), 199(4), 202(b), 214(3), 217(c),
Article 105(2)(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)
Article 139(b)
and (h)

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)

Articles 7(b), 136(a), 142(a), 154(2) to (4)
Article 107(3) 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 143

Article 109(2) Article 145 (a)

Article 109(3) 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 146(1)

Article 111(2), first sentence 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
Article 154(3)
sentence

Article 112(1), second subparagraph, second
Article 154(2)
sentence

Article 112(2) ----

Article 112(3) Article 148(2)

Article 112(4) Articles 151(b) and 155(a)

Article 113(1) and (2) Article 149(1) and (2)

Article 113(3) Articles 149(3) and 151(c)

Article 114(1) Article 150(1)

Article 114(2) 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 158

Article 118 Article 159

Article 119(1) and (2) Article 160

Article 119(3) Article 163

Article 120 Article 161

Article 121 Article 162

Article 122 Article 163

Article 123(1) and (2) Article 164

Article 138(3), second subparagraph, first
Article 123(3) sentence

Article 124(1) Article 165(1)

Article 124(2) Articles 165(2) and 166

Article 125 Article 167

Article 126 Article 168

Article 127 Article 169

Article 128 Articles 170 and 171

Article 129 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 175

Article 132 Article 176

Article 133 Article 178(1)

Article 134 Articles 177,178(2) and 179

Article 135 Article 180

Article 136(1) 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 181(3), first subparagraph, points (b)
Article 136(3), first subparagraph, point (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 181(8)

Article 137(1) Article 183(1)

# EN 239 EN

Article 137(2) Article 184

Article 138 Article 185(1) to (3)

Article 139 Article 187

Article 140(1) Article 188

Article 140(2) Article 190(b)

Article 141 Article 189

Article 142(1), first, second and third
subparagraphs 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) Article 191(2), first subparagraph, points (c)
and (c) and (d)

Article 191(2), first subparagraph, point (b)
Article 142(2), second subparagraph
and Article 192(c)

Article 142(3), first subparagraph Article 191(3)

Article 142(3), second subparagraph Article 192(d)

Article 142(4) Article 191(4)

Articles 186, 190, 195(b), 198, 202(a), (b) and
Article 143
(c) and 219

Article 144(1) Article 193(1)

Article 144(2) Articles 193(2) and 195(a)

Article 144(3) Article 193(3)

Article 144(4) ----

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 196(1) to (3)

Article 147 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 200

Article 150(1) and (2) Article 201

Article 150(3) Article 202(d)

Article 151(1), first subparagraph Article 203(1)

Article 151(1), second subparagraph ----

Article 151(2) Article 203(2)

Article 151(3) ----

Article 151(4) Article 204(3)

Article 151(5) Article 202(b), (c), (d) and (e)

Article 152 Article 204(1) and (2)

Article 153 Article 205

Article 154(1)(a) Article 199(3), first sentence

Article 154(1)(b) Article 206(1)

Article 199(3), second sentence and Article
Article 154(2) 206(2)

Article 155(1) Article 207(1)

Article 155(2) and (3) Article 207(3) and (4)

Article 156 Article 208

Article 157 Article 209

Article 158 Article 210

Article 159 Article 211

Article 160 Article 212

Article 161 Article 213

Article 162 Article 214(1) and (2)

# EN 241 EN

Article 163 Article 215

Article 164, first paragraph Article 217

Article 164, second paragraph ----

Article 165 Article 216

Article 166 Article 218(1) to (3)

Article 167 Article 220

Article 168 Article 221

Article 169 Article 222

Article 170 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 224(3)

Article 172 Article 225

Article 173 Article 226

Article 174 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 228(4)(a), (b) and (c)

Article 175(3) 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 230(b)

Article 176(1)(e) Article 232(a)

Article 176(2) ----

Article 177(1) and (2) Article 231(1) and (2)

Article 177(3) ----

Article 177(4) Article 231(3)

# EN 242 EN

Article 177(5) Article 232

Article 178(1) and (2) Article 233(1) and (2)

Article 178(3) Articles 233(3) and 234

Article 179 Article 235

Article 180(1) 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 242

Article 182(2) ----

Article 183(1) Article 16

Article 183(2)(a) Articles 24(9) and 26

Article 183(2)(b) ----

Article 183(2)(c) Articles 15(2) and 17, paragraph 2

Article 184 Article 244

Article 185 ----

Article 186 Article 245(2) and (3)

Article 187 Article 246

Article 188(1) Article 247(1)

Article 188(2) Article 247(2)

Article 188(3) Article 247(1)

_____________

# EN 243 EN