CELEX: 52012PC0064
Language: en
Date: 2012-02-20
Title: Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL laying down the  Union Customs Code

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
 ---pagebreak---                                  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
 ---pagebreak---    Consequently the Commission found it was appropriate to proceed to a recast of Regulation
   (EC) No 450/2008 before its currently scheduled application, due to the following technical
   and procedural considerations:
   -       the need to postpone the date of application of the MCC. That postponement shall be
   adopted before the ultimate deadline of 24 June 2013, currently laid down in Article 188(2) of
   the MCC Regulation for its application. It is appropriate to give administrations and economic
   operators adequate time to undertake the necessary investments and ensure a phased, binding
   but realistic implementation of electronic processes. The Commission will continue to work
   with all stakeholders with a view to ensuring that the new electronic processing environment
   will be operational at the latest by 31 December 2020. An agreed work programme and the
   Commission's proposal for the future FISCUS programme2 should provide the necessary
   support for this process;
   -       the commitment to align the MCC on the requirements of the Lisbon Treaty, as
   regards the use by the Commission of either delegated or implementing powers to allow the
   MCC to be applied, in accordance with Articles 290 and 291 of the Treaty on the Functioning
   of the European Union and the new ‘Comitology’ Regulation (EU) No 182/2011 of the
   European Parliament and of the Council of 16 February 2011 laying down the rules and
   general principles concerning mechanisms for control by Member States of the Commission's
   exercise of implementing powers3;
   -       the need to adjust some provisions that have proved difficult to implement; the text of
   the MCC needs to be adapted, where appropriate, to the outcome of the work on
   implementing processes and provisions, where it reveals a lack of adequacy between certain
   provisions of the code and the actual functioning of customs procedures (e.g. temporary
   storage) or where it takes into account the evolution since 2008 of legislation in other policy
   fields (e.g. transport safety and security).
   Policy objectives remain those of the Regulation to be recast.
   All these reasons advocating for the recast of the former MCC were discussed with all parties
   involved, namely the Council (letter from Commissioner Šemeta of 19 May 2011 to the
   Hungarian Presidency) and the European Parliament (letter from Commissioner Šemeta of 19
   May 2011 to the Chairman of the Committee on the Internal Market and Consumer
   Protection), as well as with the economic operators in the Trade Contact Group and met their
   agreement. Support by the European Parliament in that respect is reflected in the 'Salvini
   Report' on the 'modernisation of customs in the internal market'4.
   General context
   The present proposal must be seen in the context of:
   a) the modernisation of customs legislation and procedures and the use of IT systems for
   customs clearance and procedures in view of facilitating the way of doing business with
   2
           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
 ---pagebreak---    customs and ensuring safe and secure trade of goods in the European Union;
   b) the requirements of the Treaty of Lisbon;
   c) the evolution of policies and legislation in other fields that might impact customs legislation
   such as safety and security in the transport field;
   d) the evolution of business processes that require clarity and coherence in the customs rules.
   Existing provisions in the area of the proposal
   The Regulation subject to the proposal will repeal and replace the following Regulations:
   –        Council Regulation (EEC) No 2913/92 of 12 October 1992, establishing the
            Community Customs Code5;
   –        Council Regulation (EEC) No 3925/91 of 19 December 1991 concerning the
            elimination of controls and formalities applicable to the cabin and hold baggage of
            persons taking an intra-Community flight and the baggage of persons making an
            intra-Community sea crossing6;
   –        Council Regulation (EC) No 1207/2001 of 11 June 2001 on procedures to facilitate
            the issue or the making out in the Community of proofs of origin and the issue of
            certain approved exporter authorisations under the provisions governing preferential
            trade between the European Community and certain countries7;
   as from the date of application of the recast Regulation;
   and
   –        Regulation (EC) N° 450/2008 of the European Parliament and of the Council of 23
            April 2008 laying down the Community Customs Code (Modernised Customs Code),
            being the Regulation subject to recast,
   as from the date of entry into force of the recast Regulation.
   Consistency with the other policies and objectives of the Union
   The proposal preserves the objectives of Regulation (EC) No 450/2008, which were fully in
   line with existing policies and objectives relevant to the trade of goods brought into and out of,
   from and to the customs territory of the Union.
   2.       RESULTS OF CONSULTATIONS WITH THE INTERESTED PARTIES AND
            IMPACT ASSESSMENTS
   Consultation of interested parties
   5
           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
 ---pagebreak---    Consultation methods, main sectors targeted and general profile of respondents
   Since the recast does not alter the substance of Regulation (EC) No 450/2008, the
   consultation of interested parties previously held before the adoption of that Regulation is still
   relevant.
   Consultations on the adjustments to Regulation (EC) No 450/2008 were held with the
   Member States' customs administrations and the European trade federations, in a joint
   meeting of experts on 19 September 2011. The European Parliament was represented at that
   meeting.
   Member States will also be involved in the preparation of the future Commission delegated
   acts through meetings of a group of experts and will give their opinion on draft Commission
   implementing acts in the Customs Code Committee.
   Trade representatives will be involved through consultation on draft acts in the Trade Contact
   Group or in ad hoc experts meetings or invitations to joint meetings with Member States
   experts, where appropriate.
   In accordance with the Common Understanding of the European Parliament, the Council and
   the Commission on the functioning of Article 290 TFEU8, the Commission, when preparing
   and drawing-up delegated acts, will ensure a simultaneous, timely and appropriate
   transmission of relevant documents to the European Parliament and Council.
   Information and right of scrutiny of the European Parliament and the Council on draft
   Commission implementing acts will be ensured in accordance with the provisions of
   Regulation (EU) No 182/2011.
   Impact assessment
   The decision to do a full recast of the MCC before its currently scheduled application is the
   only comprehensive solution which will avoid changing Regulation (EC) N° 450/2008 twice at
   a very short notice and would as well allow introducing the adjustments necessary for a sound
   implementation of that new legal and procedural framework.
   As the proposal for Regulation (EC) N° 450/2008 to be recast has already gone through an
   impact assessment and the proposed changes introduced by this Regulation are justified by
   technical and procedural considerations, there is no need for an Impact Assessment.
   3.        LEGAL ELEMENTS OF THE PROPOSAL
   The proposed Recast Regulation adjusts some provisions of Regulation (EC) N° 450/2008 to
   the evolution of customs and other relevant legislation, aligns it to procedural requirements
   resulting from the Treaty of Lisbon and postpones its application.
   8
           SI(2011) 123 of 26 April 2011.
EN                                                 5                                                  EN
 ---pagebreak---    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 TFEU9;
   9
           COM(2009)673 final of 9 December 2009.
EN                                                 6                                               EN
 ---pagebreak---    •   The Common Understanding of the European Parliament, the Council and the
       Commission on the functioning of Article 290 TFEU;
   •   Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16
       February 2011 laying down the rules and general principles concerning mechanisms for
       control by Member States of the Commission's exercise of implementing powers.
   It has been based on a prior inventory of the existing empowering provisions in Regulation
   (EC) No 450/2008 and of the need for additional empowerments in order to preserve the
   capacity for the Commission to adopt measures as already laid down in the implementing
   provisions of the current Community Customs Code (CCIP of Regulation (EEC) No 2913/92)
   or identified in the process of preparation of the implementing provisions of the Modernised
   Customs Code (MCCIP of Regulation (EC) No 450/2008).
   Once properly identified, those empowerments took the form of either a delegation of power
   or a conferral of implementing powers, in accordance with Articles 290 and 291 TFEU. In the
   context of conferral of implementing powers a choice between the advisory and the
   examination procedure was made in accordance with the criteria of Article 2 of Regulation
   (EU) No 182/2011 and exceptions duly justified. Justifications were also provided where the
   urgency procedure of Article 8 of Regulation (EU) No 182/2011 was introduced in relation to
   certain implementing acts.
   Where appropriate, new provisions had to be introduced in Articles of the Regulation to serve
   as legal references for the corresponding empowering provisions.
   In some cases, it was also considered appropriate to transfer some provisions initially
   intended to be laid down in Commission acts to the basic act, in order to avoid empowerments
   of a very limited scope.
   Those requirements related to the alignment explain why the number of Articles in the
   proposal for the recast Regulation is higher (59 more) than in the original one to be recast.
   Chapter 1 of Title IX of the recast Regulation (Articles 243 and 244 on ‘delegation of power
   and committee procedure’) reflects the new procedural context.
   The recitals of the Regulation have been adjusted to reflect those changes.
   3.3. Postponement of the date of application of the Modernised Customs Code.
   Article 245 of the recast Regulation, replacing Article 186 MCC, provides for the repeal of
   Regulation (EC) No 450/2008 on the date of its entry into force.
   Article 246 of the recast Regulation regulates its entry into force, which shall occur on the
   20th day following its publication.
   Article 247 fixes new dates for the application of the recast Regulation:
   – all empowering provisions shall apply from the date of entry into force of the recast
      Regulation (Article 247(1));
EN                                                 7                                             EN
 ---pagebreak---    – it shall be the same for Article 46 on ‘charges and costs’, which shall replace from that date
      of entry into force Article 30 of Regulation (EC) No 450/2008, that already applies since
      1 January 2011;
   – all the other provisions shall apply from the first day of the first month after 18 months
      following the entry into force of the recast Regulation; that time period should allow the
      Commission to adopt the required delegated or implementing acts (including the time for
      the legislator to react) and prepare, through non legal instruments (guidelines, information,
      training) and in cooperation with Member States and trade representatives, the application
      of the complete new legal package.
   In practice, the application of the provisions of the Regulation which depend on the use of
   electronic data-processing techniques and electronic systems may be suspended on the basis
   of empowering provisions allowing the Commission to adopt delegated acts providing for
   transitional measures for the periods pending the availability of such systems (Articles 6(2)(c)
   and 7 of the recast Regulation). However such transitional periods and measures should not
   go beyond 31 December 2020 and, based on the financial assumptions reflected in the
   Commission's proposal for the future FISCUS programme, a full implementation of the IT-
   related parts of the Regulation should therefore be ensured for that date, at the latest.
   Moreover, to support that full implementation and govern the setting up of transitional
   periods, the Commission should produce, within 6 months of the entry into force of the recast
   Regulation and through a conferral of implementing powers for that purpose in Article 17(1)
   of the recast Regulation, a work programme related to the development and deployment of all
   electronic systems required for the implementation of the Regulation. Full coherence shall be
   ensured between that IT work programme specific to the implementation of the recast
   Regulation and the multi-annual strategic plan referred to in Article 8(2) of Decision No
   70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless
   environment for customs and trade10 on the one hand and the annual work programme
   referred to in Article 6 of Decision No 624/2007/EC establishing an action programme for
   customs in the Community (Customs 2013)11, on the other hand.
   Summary of the proposed action
   The proposed action is to replace Regulation (EC) No 450/2008 (Modernised Customs Code)
   with a recast Regulation which aligns it to the Treaty of Lisbon, adjusts it to the practical
   aspects and developments in customs legislation and in other policy fields relevant to the
   movement of goods between the EU and third countries and allows sufficient time for the
   development of supporting IT systems.
   Legal basis
   Articles 33, 114 and 207 of the Treaty on the Functioning of the European Union.
   Article 31 TFEU cannot serve any longer as a legal basis for a legislative act like the recast
   Regulation.
   10
           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
 ---pagebreak---    Subsidiarity principle
   Since the proposal falls under the exclusive competence of the Union, the subsidiarity
   principle does not apply.
   Proportionality principle
   Since the proposal does not entail any new policy developments compared to the initial
   proposal and resulting legislative act, it does not imply reassessing compliance.
   4.       BUDGETARY IMPLICATION
   Budgetary implications are the same as the ones of Regulation (EC) No 450/2008 being
   recast. Commission, Member States and traders will have to invest in accessible, inter-
   operable customs clearance systems. The financial implications concerning the EU share of IT
   developments for that purpose are set out in the proposal for the FISCUS programme.
   5.       OPTIONAL ELEMENTS
   Simplification
   The recast of Regulation (EC) No 450/2008 provides for better adequacy of legislation with
   business practices, supported by an optimal architecture and planning for IT developments,
   while encompassing all the advantages of the Regulation subject to the recast proposal, namely
   the simplification of administrative procedures for public authorities (EU or national) and
   private parties.
   The recast of Regulation (EC) No 450/2008 will be supported by updated business process
   modelling (BPM) and supplemented by the future Commission delegated and implementing
   acts, as well as explanatory notes and guidelines. That will further ensure consistent
   interpretation and application of the customs rules by Member States, which will be of great
   benefit to economic operators.
   Repeal of existing legislation
   The adoption of the proposal will lead to the repeal of existing legislation (see point 1).
EN                                                  9                                             EN
 ---pagebreak---                                                                                 450/2008 (adapted)
                                                                     2012/0027 (COD)
                                                     Proposal for a
       REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
                      laying down the Community ⌦ Union ⌫ Customs Code
                                                        (Recast)
   THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty establishing the European Community ⌦ on the Functioning of
   the European Union ⌫, and in particular Articles 26, 95, 133 and 135 ⌦ 33, 114 and
   207 ⌫ thereof,
   Having regard to the proposal from the European Commission,
   After transmission of the draft legislative act to the national Parliaments,
   Having regard to the opinion of the European Economic and Social Committee12,
   Acting in accordance with the ordinary legislative procedure13,
   Whereas:
                                                                                new
   (1)     A number of changes are to be made to Regulation (EC) No 450/2008 of the European
           Parliament and of the Council of 23 April 2008 laying down the Community Customs
           Code (Modernised Customs Code)14. In the interests of clarity, that Regulation should
           be recast.
   (2)     It is appropriate to ensure consistency of Regulation (EC) No 450/2008 with the
           Treaty on the Functioning of the European Union (the Treaty) in particular Articles
           290 and 291 thereof to take account of the evolution of Union law and to adapt some
           provisions of that Regulation in order to facilitate their application.
   12
           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)
   14
           OJ L 145, 4.6.2008, p. 1.
EN                                                          10                                                             EN
 ---pagebreak---    (3) In order to supplement or amend certain non-essential elements of this Regulation, the
       power to adopt delegated acts in accordance with Article 290 of the Treaty should be
       delegated to the Commission. It is of particular importance that the Commission carry
       out appropriate consultations during its preparatory work, including at expert level.
       The Commission, when preparing and drawing-up delegated acts, should ensure a
       simultaneous, timely and appropriate transmission of relevant documents to the
       European Parliament and Council.
   (4) In order to ensure uniform conditions for implementation of this Regulation,
       implementing powers should be conferred on the Commission in respect of: the
       adoption within six months of the entry into force of this Regulation of a work
       programme relating to the development and deployment of the electronic systems;
       decisions allowing one or several Member States to use means of exchange and
       storage of data other than electronic data-processing techniques; decisions authorising
       Member States to test simplifications in the application of the customs legislation
       using electronic data-processing techniques; decisions requesting Member States to
       take, suspend, annul, amend or revoke a decision; common risk criteria and standards,
       control measures and priority control areas; the management of the tariff quota and
       tariff ceilings and the management of the surveillance of the release for free
       circulation or export of goods; the determination of the tariff classification of goods;
       the temporary derogation from the rules on preferential origin of goods benefiting
       from preferential measures adopted unilaterally by the Union; the determination of the
       origin of goods; the temporary prohibitions relating to the use of comprehensive
       guarantees; the mutual assistance between the customs authorities in case of
       incurrence of a customs debt; decisions on repayment or remission of an amount of
       import or export duty; the official opening hours of customs offices; the determination
       of the tariff subheading of the goods which are subject to the highest rate of import or
       export duty where a consignment is made of goods falling under different tariff
       subheadings; the verification of the customs declaration. Those powers should be
       exercised in accordance with Regulation (EU) No 182/2011 of the European
       Parliament and of the Council of 16 February 2011 laying down the rules and general
       principles concerning mechanisms for control by Member States of the Commission's
       exercise of implementing powers.15
   (5) The advisory procedure should be used for the adoption of: decisions authorising
       Member States to test simplifications in the application of the customs legislation
       using electronic data-processing techniques, given that those decisions do not affect all
       Member States; decisions requesting Member States to take, suspend, annul, amend or
       revoke a decision, given that those decisions affect only one Member State and aim at
       ensuring compliance with customs legislation; decisions on repayment or remission of
       an amount of import or export duty given that those decisions directly affect the
       applicant for that repayment or remission.
   (6) In duly justified cases, where imperative grounds of urgency so require, the
       Commission should adopt immediately applicable implementing acts relating to:
       decisions requesting Member States to take, suspend, annul, amend or revoke a
       decision; common risk criteria and standards, control measures and priority control
       areas; the determination of the tariff classification of goods; the determination of the
   15
       OJ L 55, 28.2.2011, p. 13.
EN                                             11                                                EN
 ---pagebreak---        origin of goods; the temporary prohibitions relating to the use of comprehensive
       guarantees; decisions on repayment or remission of an amount of import or export
       duty.
                                                                    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 2004-200516,
       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 Code17 was based upon integration of the customs procedures
       applied separately in the respective Member States during the 1980s. That Regulation
       has been repeatedly and substantially amended since its introduction, in order to
       address specific problems such as the protection of good faith or the taking into
       account of security requirements. Further amendments to the Code are necessary
       ⌦ that Regulation were introduced by Regulation (EC) No 450/2008 ⌫ as a
       consequence of the important legal changes which have occurred in recent years, at
       both Community ⌦ Union ⌫ and international level, such as the expiry of the
       Treaty establishing the European Coal and Steel Community and the entry into force
       of the 2003 and 2005 Acts of Accession, as well as the Amendment to the
       International Convention on the simplification and harmonisation of customs
       procedures (hereinafter referred to as the revised Kyoto Convention), the accession of
   16
       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
 ---pagebreak---         the Community ⌦ Union ⌫ to which was approved by Council Decision
        2003/231/EC18. The time has now come to streamline customs procedures and to take
        into account the fact that electronic declarations and processing are the rule and paper-
        based declarations and processing the exception. For all of these reasons, further
        amendment of the present Code is not sufficient and a complete overhaul is necessary.
                                                                         450/2008 recital 4 (adapted)
                                                                         new
   (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
        added tax19 or Council Directive 2008/118/EC of 16 December 2008 concerning the
        general arrangements for excise duty and repealing Directive 92/12/EEC20  apply
        and parts of that territory where those provisions do not apply, or to trade between
        parts where those provisions do not apply. Considering the fact that the goods
        concerned are Community ⌦ Union ⌫ goods and the fiscal nature of the measures at
        stake in this intra-Community ⌦ that intra-Union ⌫ trade, it is justifiable
        ⌦ justified ⌫ to introduce, through implementing measures, appropriate
        simplifications to the customs formalities to be applied to those goods.
                                                                         new
   (11) In order to take into account the special fiscal regime of certain parts of the customs
        territory of the Union, the power to adopt delegated acts in accordance with Article
        290 of the Treaty should be delegated to the Commission in respect of the customs
        formalities and controls to be applied to the trade in Union goods between those parts
        and the rest of the customs territory of the Union.
                                                                         450/2008 recital 5
   (12) The facilitation of legitimate trade and the fight against fraud require simple, rapid and
        standard customs procedures and processes. It is therefore appropriate, in line with the
        Communication from the Commission on a simple and paperless environment for
        customs and trade21, to simplify customs legislation, to allow the use of modern tools
        and technology and to promote further the uniform application of customs legislation
        and modernised approaches to customs control, thus helping to ensure the basis for
        efficient and simple clearance procedures. Customs procedures should be merged or
   18
        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
        (OJ L 44, 20.2.2008, p. 11).
   20
        OJ L 9, 14.1.2009, p. 12.
   21   COM (2003) 452 final, 24.7.2003.
EN                                                   13                                                        EN
 ---pagebreak---         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 trade22, is a key element in ensuring trade
        facilitation and, at the same time, the effectiveness of customs controls, thus reducing
        costs for business and risk for society. It is therefore necessary to establish in the
        ⌦ Union Customs ⌫ Code the legal framework within which that Decision can be
        implemented, in particular the legal principle that all customs and trade transactions
        are to be handled electronically and that information and communication systems for
        customs operations are to offer, in each Member State, the same facilities to economic
        operators.
                                                                new
   (15) In order to ensure paperless environment for customs and trade the power to adopt
        delegated acts in accordance with Article 290 of the Treaty should be delegated to the
        Commission in respect of determining customs-related data to be exchanged and
        stored using electronic data processing techniques, setting up electronic systems for
        that purpose and establishing other means for such exchange and storage. Such means
        could be used in particular on a transitional basis, where the necessary electronic
        systems are not yet operational, but not beyond 31 December 2020.
                                                                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
 ---pagebreak---         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 control,. such as police,
        border guards, veterinary and environmental authorities, and that ⌦ Those ⌫
        controls by the various authorities ⌦ should ⌫ be harmonised, so that the economic
        operator need give the information only once and that goods are controlled by those
        authorities at the same time and at the same place.
                                                                  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.
                                                                  450/2008 recital 12 (adapted)
                                                                  new
   (20) All dDecisions, that is to say, official acts by the customs authorities pertaining to
           relating to the application of the  customs legislation and having legal effect on
        one or more persons, including ⌦ to ⌫ binding information issued by those
        authorities, should be covered by the same rules. Any such decisions should be valid
        throughout the ⌦ Union ⌫ Community and should be capable of being annulled,
EN                                                15                                               EN
 ---pagebreak---         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.
                                                                new
   (25) In order to ensure a consistent and equal treatment of persons concerned by customs
        formalities and controls the power to adopt delegated acts in accordance with Article
        290 of the Treaty should be delegated to the Commission in respect of determining the
        conditions relating to customs representation and to decisions taken by the customs
        authorities, including those relating to authorised economic operator and binding
        information, and relating to controls and formalities to be carried out on cabin baggage
        and hold baggage.
EN                                               16                                               EN
 ---pagebreak---                                                                   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.
                                                                  new
   (27) In order to supplement the factors on the basis of which import or export duty and
        other measures are applied, the power to adopt delegated acts in accordance with
        Article 290 of the Treaty should be delegated to the Commission in respect of the
        determination of origin and customs value of goods.
                                                                  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.
                                                                  new
   (29) It is appropriate to establish the place where the customs debt is incurred and where
        the import or export duty should be recovered.
                                                                  450/2008 recital 19
                                                                  new
   (30) Since the new role of customs authorities implies the sharing of responsibilities and
        cooperation between inland and border customs offices, the customs debt should, in
        most cases, be In the context of centralised clearance the customs debt should be 
        incurred at the place where the debtor is established, as the customs office competent
        for that place can best supervise the activities of the person concerned.
                                                                  450/2008 recital 20
   (31) Furthermore, in line with the revised Kyoto Convention, it is appropriate to provide
        for a reduced number of cases where administrative cooperation between Member
        States is required in order to establish the place where the customs debt was incurred
        and to recover the duties .
EN                                              17                                              EN
 ---pagebreak---                                                                  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.
                                                                 new
   (35) In order to protect the financial interests of the Union and of the Member States and to
        supplement the rules concerning the customs debt and the guarantees, the power to
        adopt delegated acts in accordance with Article 290 of the Treaty should be delegated
        to the Commission in respect of the place of incurrence of the customs debt, the
        calculation of the amount of import and export duty, the guarantee of that amount and
        the recovery, repayment, remission and extinguishment of the customs debt.
                                                                 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
 ---pagebreak---         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.
                                                                new
   (37) In order to ensure free movement of Union goods in the customs territory of the Union
        and customs treatment of non-Union goods brought into that territory, the power to
        adopt delegated acts in accordance with Article 290 of the Treaty should be delegated
        to the Commission in respect of the determination of the customs status of goods, the
        loss of the customs status of Union goods, the preservation of that status for goods
        temporarily leaving the customs territory of the Union, the application of commercial
        policy measures, prohibitions and restrictions to goods placed under a special
        procedure which are released for free circulation and the conditions for duty relief for
        returned goods and products taken from the sea.
                                                                 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
 ---pagebreak---                                                                 450/2008 recital 29 (adapted)
   (41) In order to help to ensure neutral conditions for competition throughout the
        Community iIt is appropriate to lay down at ⌦ Union ⌫ Community level the rules
        governing the destruction or disposal otherwise of goods by the customs authorities,
        these ⌦ those ⌫ being matters which have previously required national legislation.
                                                                new
   (42) In order to supplement the rules regarding the placing of goods under a customs
        procedure and ensure equal treatment of the persons concerned, the power to adopt
        delegated acts in accordance with Article 290 of the Treaty should be delegated to the
        Commission in respect of the competent customs offices, the rules on the procedure
        for lodging a customs declaration, the cases where authorisations are granted for that
        purpose, the rules for the release of goods, and the disposal of goods placed under a
        customs procedure.
                                                                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
 ---pagebreak---         Community Customs Code23, the placing of goods into free zones should become a
        customs procedure and the goods should be subject to customs controls at entry and
        with regard to records.
                                                                  450/2008 recital 33
   (46) Given that the intention of re-exportation is no longer necessary, the inward
        processing suspension procedure should be merged with processing under customs
        control and the inward processing drawback procedure abandoned. This single inward
        -processing procedure should also cover destruction, except where destruction is
        carried out by, or under the supervision of, customs.
                                                                  new
   (47) In order to supplement the rules on special procedures and ensure equal treatment of
        the persons concerned, the power to adopt delegated acts in accordance with Article
        290 of the Treaty should be delegated to the Commission in respect of the obligations
        of the holder of a special procedure, the cases where an authorisation relating to a
        special procedure is granted and the obligations of the holder of that authorisation, and
        the rules on the procedure to ensure customs supervision of goods placed under a
        special procedure.
                                                                  450/2008 recital 34 (adapted)
   (48) Security-related measures relating to ⌦ Union ⌫ Community goods brought out of
        the customs territory of the ⌦ Union ⌫ Community should apply equally to the re-
        export of non-Community ⌦ non-Union ⌫ goods. The same basic rules should
        apply to all types of goods, with the possibility of exceptions where necessary, such as
        for goods only transiting through the customs territory of the ⌦ Union ⌫
        Community.
                                                                  450/2008 recital 35
   (49) The measures necessary for the implementation of this Regulation should be adopted
        in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the
        procedure for the exercise of implementing powers conferred on the Commission24.
   23
        OJ L 117, 4.5.2005, p. 13.
   24
        OJ L 184, 17.7.1999, p. 23. Decision as amended by Decision 2006/512/EC (OJ L 200, 22.7.2006,
        p. 11).
EN                                                21                                                  EN
 ---pagebreak---                                                                 new
   (49) In order to ensure the customs supervision of goods brought into and out of the
        customs territory of the Union and the application of security-related measures, the
        power to adopt delegated acts in accordance with Article 290 of the Treaty should be
        delegated to the Commission in respect of the rules on the procedure relating to entry
        summary declaration, arrival of goods, pre-departure declarations, export, re-export
        and exit of goods.
                                                                 450/2008 recital 36
   (50) It is appropriate to provide for the adoption of measures implementing this Code.
        These measures should be adopted in accordance with the management and regulatory
        procedures provided for in Articles 4 and 5 of Decision 1999/468/EC.
                                                                new
   (50) In accordance with the principle of proportionality, it is necessary and appropriate, for
        the achievement of the basic objectives of enabling the customs union to function
        effectively and implementing the common commercial policy, to lay down the general
        rules and procedures applicable to goods brought into or out of the customs territory of
        the Union. This Regulation does not go beyond what is necessary in order to achieve
        the objectives pursued, in accordance with the first subparagraph of Article 5(4) of the
        Treaty on European Union.
                                                                 450/2008 recital 37
   (51) In particular, the Commission should be empowered to define the conditions and
        criteria necessary for the effective application of this Code. Since those measures are
        of general scope and are designed to amend non-essential elements of this Regulation
        or to supplement this Regulation by the addition of new non-essential elements, they
        must be adopted in accordance with the regulatory procedure with scrutiny provided
        for in Article 5a of Decision 1999/468/EC.
                                                                 450/2008 recital 38
   (52) It is appropriate, in order to ensure an effective decision-making process, to examine
        questions relating to the preparation of a position to be taken by the Community in
        committees, working groups and panels established by or under international
        agreements dealing with customs legislation.
EN                                              22                                                EN
 ---pagebreak---                                                                          450/2008 recital 39 (adapted)
   (51)    In order to simplify and rationalise customs legislation, a number of provisions
           presently contained in autonomous Community ⌦ Union ⌫ acts have, for the sake
           of transparency, been incorporated into the ⌦ Union Customs ⌫ Code. The
           following Regulations, together with Regulation (EEC) No 2913/92, should therefore
           be repealed: Council Regulation (EEC) No 3925/91 of 19 December 1991 concerning
           the elimination of controls and formalities applicable to the cabin and hold baggage of
           persons taking an intra-Community flight and the baggage of persons making an intra-
           Community sea crossing25, ⌦ Regulation (EEC) No 2913/92, ⌫ Council Regulation
           (EC) No 1207/2001 of 11 June 2001 on procedures to facilitate the issue or the making
           out in the Community of proofs of origin and the issue of certain approved exporter
           authorisations under the provisions governing preferential trade between the European
           Community and certain countries26 ⌦, and Regulation (EC) No 450/2008 should
           therefore be repealed ⌫.
                                                                         450/2008 recital 40
   Since the objectives of this Regulation, namely, to lay down rules and procedures applicable
   to goods brought into or out of the customs territory of the Community in order to enable the
   Customs Union to function effectively as a central pillar of the internal market, cannot be
   sufficiently achieved by the Member States and can therefore be better achieved at
   Community level, the Community may adopt measures, in accordance with the principle of
   subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of
   proportionality, as set out in that Article, this Regulation does not go beyond what is
   necessary in order to achieve those objectives,
                                                                         new
   (52)    The Articles setting out the delegation of power and the conferral of implementing
           powers and Article 46 on charges and costs should apply from the date of entry into
           force of this Regulation. The other provisions should apply from the first day of the
           first month after 18 months following that date.
                                                                         450/2008 (adapted)
                                                                         new
   HAVE ADOPTED THIS REGULATION:
   25      12
              OJ L 374, 31.12.1991, p. 4. Regulation as amended by Regulation (EC) No 1882/2003 of the
           European Parliament and of the Council (OJ L 284, 31.10.2003, p. 1).
   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
 ---pagebreak---                                             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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    CHAPTER 1 Goods leaving the customs territory ................................................................ 197
   CHAPTER 2 Export and re-export ........................................................................................ 202
   CHAPTER 3 Relief from export duties ................................................................................. 205
   TITLE IX ⌦ DELEGATION OF POWER ⌫ , CUSTOMS CODE COMMITTEE
   ⌦ PROCEDURE ⌫ AND FINAL PROVISIONS ............................................................. 208
   CHAPTER 1 ⌦ Delegation of power and ⌫ Customs Ccode Ccommittee ⌦ procedure ⌫208
   CHAPTER 2 Final provisions................................................................................................ 211
   CORRELATION TABLES.................................................................................................... 214
EN                                                    27                                                                          EN
 ---pagebreak---                                                  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 Code’) laying down the general rules and procedures applicable to
             goods brought into or out of the customs territory of the ⌦ Union ⌫ Community.
   Without prejudice to international law and conventions and ⌦ Union ⌫ Community
   legislation in other fields, the Code shall apply uniformly throughout the customs territory of
   the ⌦ Union ⌫ Community.
   2.        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.
                                                                   450/2008 (adapted)
                                                                   new
   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
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down the provisions referred to in the first subparagraph and simplified formalities
   for their implementation, shall be adopted in accordance with the regulatory procedure with
   scrutiny referred to in Article 184(4). Those measures shall also take account of particular
   circumstances pertaining to the trade in goods involving only one Member State.
EN                                                   28                                             EN
 ---pagebreak---                                                                  new
                                               Article 2
                                        Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243
   specifying the provisions of the customs legislation with respect to the customs declaration,
   the proof of the customs status and the use of the Union internal transit procedure, which
   apply to the trade in Union goods referred to in Article 1(3). Those acts may address
   particular circumstances pertaining to the trade in Union goods involving only one Member
   State.
                                                                 450/2008 (adapted)
                                              Article 32
                                   Mission of customs authorities
   Customs authorities shall be primarily responsible for the supervision of the ⌦ Union's ⌫
   Community’s international trade, thereby contributing to fair and open trade, to the
   implementation of the external aspects of the internal market, of the common trade policy and
   of the other common Community ⌦ Union ⌫ policies having a bearing on trade, and to
   overall supply chain security. Customs authorities shall put in place measures aimed, in
   particular, at the following:
   (a)      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
 ---pagebreak---                                            Article 43
                                       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,
                                                                450/2008 (adapted)
                                                                new
   –  the territory of the French Republic, except New Caledonia, Mayotte, Saint-Pierre
      and Miquelon, Wallis and Futuna Islands, French Polynesia and the French Southern
      and Antarctic Territories ⌦ the French overseas countries and territories to which
      the provisions of Part Four of the Treaty on the Functioning of the European Union
      apply⌫,
                                                                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
 ---pagebreak---    –        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
 ---pagebreak---    (b)      CYPRUS
   The territory of the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia as
   defined in the Treaty concerning the Establishment of the Republic of Cyprus, signed in
   Nicosia on 16 August 1960 (United Kingdom Treaty Series No 4 (1961) Cmnd. 1252).
                                                Article 54
                                                Definitions
   For the purposes of the Code, the following definitions shall apply:
   1.       "‘customs authorities"’ means the customs administrations of the Member States
            responsible for applying the customs legislation and any other authorities empowered
            under national law to apply certain customs legislation;
   2.       "‘customs legislation"’ means the body of legislation made up of the following:
                                                                  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.       "‘customs controls"’ means specific acts performed by the customs authorities in
            order to ensure the correct application of customs legislation and other legislation
            governing the entry, exit, transit, ⌦ movement ⌫ transfer, storage and end-use of
            goods moved between the customs territory of the Community ⌦ Union ⌫ and
            other territories, and the presence and movement within the customs territory of non-
            Community ⌦ non-Union ⌫ goods and goods placed under the end-use procedure;
   4.       "‘person"’ means a natural person, a legal person, and any association of persons
            which is not a legal person but which is recognised under ⌦ Union ⌫ Community
            or national law as having the capacity to perform legal acts;
EN                                                  32                                            EN
 ---pagebreak---                                                                450/2008
   5.  "‘economic operator"’ means a person who, in the course of his business, is involved
       in activities covered by customs legislation;
   6.  "‘customs representative"’ means any person appointed by another person to carry
       out the acts and formalities required under the customs legislation in his dealings
       with customs authorities;
                                                               450/2008 (adapted)
                                                               new
   7.  "‘risk"’ 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.  "‘customs formalities"’ means all the operations which must be carried out by the
       persons concerned and by the customs authorities in order to comply with the
       customs legislation;
                                                               450/2008 (adapted)
   9.  "‘⌦ entry ⌫ summary declaration"’ (entry summary declaration and exit summary
       declaration) means the act whereby, before or at the time of the event, a person
       informs the customs authorities, in the prescribed form and manner, that goods are to
       be brought into or out of the customs territory of the ⌦ Union ⌫ Community;
EN                                            33                                             EN
 ---pagebreak---    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; ⌫
                                                              new
   11.   "declaration for temporary storage" means the act whereby a person indicates, in the
         prescribed form and manner, that goods are placed or intended to be placed under
         that procedure;
                                                               450/2008
   1012. "‘customs declaration"’ means the act whereby a person indicates, in the prescribed
         form and manner, a wish to place goods under a given customs procedure, with an
         indication, where appropriate, of any specific arrangements to be applied;
                                                               450/2008 (adapted)
                                                               new
   1113. "‘declarant"’ 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;
   1214. "‘customs 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;
   1315. ‘customs debt’ means the obligation on a person to pay the amount of import or
         export duty which applies to specific goods under the customs legislation in force;
   1416. ‘debtor’ means any person liable for a customs debt;
EN                                            34                                               EN
 ---pagebreak---                                                                   450/2008 (adapted)
                                                                  new
   1517. "‘import ⌦ duty ⌫ duties"’ means customs duties ⌦ duty ⌫ payable on the
         importation of goods;
   1618. "‘export ⌦ duty ⌫ duties"’ means customs duties ⌦ duty ⌫ payable on the
         exportation of goods;
   1719. "‘customs status"’ means the status of goods as Community ⌦ Union ⌫ or non-
         Community ⌦ non-Union ⌫ goods;
   1820. ‘Community ⌦ "Union ⌫ goods"’ means goods which fall into any of the
         following categories:
   (a)   goods wholly obtained in the customs territory of the Community ⌦ Union ⌫ and
         not incorporating goods imported from countries or territories outside the customs
         territory of the ⌦ Union ⌫ Community. Goods wholly obtained in the customs
         territory of the Community shall not have the customs status of Community goods if
         they are obtained from goods placed under the external transit procedure, a storage
         procedure, the temporary admission procedure or the inward-processing procedure in
         cases determined in accordance with Article 101(2)(c);
   (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);
   1921. ‘"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;
   2220. "‘risk management"’ means the systematic identification of risk                 , including
         through random checks,  and the implementation of all measures necessary for
         limiting exposure to risk. This includes activities such as collecting data and
         information, analysing and assessing risk, prescribing and taking action and regular
         monitoring and review of that process and its outcomes, based on international,
         Community and national sources and strategies;
                                                                  450/2008
   2321. "‘release of goods"’ means the act whereby the customs authorities make goods
         available for the purposes specified for the customs procedure under which they are
         placed;
EN                                               35                                                  EN
 ---pagebreak---    2422. "‘customs supervision"’ means action taken in general by the customs authorities
         with a view to ensuring that customs legislation and, where appropriate, other
         provisions applicable to goods subject to such action are observed;
                                                               450/2008 (adapted)
                                                               new
   2523. "‘repayment"’ means the refunding of any       an amount of  import or export duty
         that has been paid;
   2624. "‘remission"’ means the waiving of the obligation to pay an amount of  import
         or export duties ⌦ duty ⌫ which ⌦ has ⌫ have not been paid;
                                                               450/2008
   2725. "‘processed products"’ means goods placed under a processing procedure which have
         undergone processing operations;
                                                               450/2008 (adapted)
   2826. "‘person 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
   2927. "‘presentation of goods to customs"’ means the notification to the customs
         authorities of the arrival of goods at the customs office or at any other place
         designated or approved by the customs authorities and the availability of those goods
         for customs controls;
   3028. "‘holder of the goods"’ means the person who is the owner of the goods or who has a
         similar right of disposal over them or who has physical control of them;
                                                               450/2008 (adapted)
   2931. "‘holder of the procedure"’ means:
EN                                             36                                              EN
 ---pagebreak---    (a)      the person who makes ⌦ lodges ⌫ the customs declaration, or on whose behalf
            ⌦ that ⌫ the customs declaration is made ⌦ lodged ⌫ ;,
                                                                   new
   (b)      the person who presents the goods which are deemed to have been placed under the
            temporary storage procedure until the declaration for temporary storage is lodged, or
            the person on whose behalf the goods are presented;
   (c)      the person who lodges the declaration for the temporary storage procedure or on
            whose behalf that declaration is 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;
   3230.    "‘commercial policy measures"’ means non-tariff measures established, as part of the
            common commercial policy, in the form of ⌦ Union ⌫ Community provisions
            governing international trade in goods;
                                                                   450/2008
   3331.    "‘processing operations"’ means any of the following:
                  (a) the working of goods, including erecting or assembling them or fitting them
                  to other goods;
                  (b) the processing of goods;
                  (c) the destruction of goods;
                  (d) the repair of goods, including restoring them and putting them in order;
                  (e) the use of goods which are not to be found in the processed products, but
                  which allow or facilitate the production of those products, even if they are
                  entirely or partially used up in the process (production accessories);
   3432.    "‘rate of yield"’ means the quantity or percentage of processed products obtained
            from the processing of a given quantity of goods placed under a processing
            procedure.;
EN                                                  37                                            EN
 ---pagebreak---                                                                   450/2008
   33.       ‘message’ means a communication in a prescribed format containing data transmitted
             from one person, office or authority to another using information technology and
             computer networks.
                                                                  450/2008
                                           CHAPTER 2
           Rights and obligations of persons with regard to customs
                                             legislation
                                              SECTION 1
                                  PROVISION OF INFORMATION
                                               Article 65
                                     Exchange and storage of data
   1.        All exchanges of data, accompanying documents, decisions and notifications
             between customs authorities and between economic operators and customs
             authorities required under the customs legislation, and the storage of such data as
             required under the customs legislation, shall be made using electronic data-
             processing techniques.
                                                                  450/2008
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down exceptions to the first subparagraph, shall be adopted in accordance with the
   regulatory procedure with scrutiny referred to in Article 184(4).
   Those measures shall define the cases in which and the conditions under which paper or other
   transactions may be used in place of electronic exchanges of data, taking the following, in
   particular, into account:
                                                                  new
   2.        Means of exchange and storage of data, other than the electronic data-processing
             techniques referred to in paragraph 1, may be used as follows:
EN                                                 38                                            EN
 ---pagebreak---    (a)     on a permanent basis where duly justified by the type of traffic, where required by
           international agreements, or where the use of electronic data-processing techniques is
           not appropriate for the procedure concerned;
                                                                450/2008 (adapted)
                                                                new
   (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
   (c)     international conventions and agreements which provide for the use of paper
           documents;
   (d)     travellers without direct access to the computerised systems and with no means of
           providing electronic information;
   (e)     practical requirements for declarations to be made orally or by any other act.
   2. Except where these are otherwise specifically provided for in the customs legislation, the
   Commission shall, in accordance with the regulatory procedure referred to in Article 184(2),
   adopt measures laying down the following:
                                                                450/2008 (adapted)
                                                                new
   (ac)    the messages to be exchanged between customs offices, as required               on a
           transitional basis, where the electronic systems which are necessary  for the
           application of the provisions of the Code are not yet operational, for transitional
           periods ending on 31 December 2020 at the latest.  customs legislation;
                                                                new
   3.      The Commission may adopt decisions allowing one or several Member States to use,
           by way of derogation from paragraph 1, means of exchange and storage of data other
           than electronic data-processing techniques.
                                              Article 7
                                        Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243:
EN                                               39                                               EN
 ---pagebreak---                                                                    450/2008 (adapted)
                                                                   new
   (ba)      ⌦ laying down ⌫ a common data set and format of ⌦ for ⌫ the messages to be
             exchanged under the customs legislation.The data referred to in          Article 6(1),
             including their format and code;  point (b) of the first subparagraph shall contain
             the particulars necessary for risk analysis and the proper application of customs
             controls, using, where appropriate, international standards and commercial practices.
                                                                   new
   (b)       specifying the rules on the exchange and storage of data to be made by the means
             referred to in Article 6(2).
                                                 Article 8
                                    Conferral of implementing powers
   The Commission shall adopt the decisions on derogations, referred to in Article 6(3), by
   means of implementing acts. Those implementing acts shall be adopted in accordance with
   the examination procedure referred to in Article 244(4).
                                                 Article 9
                                              Registration
   1.        Economic operators established in the customs territory of the Union shall be
             registered by the customs authorities.
   2.        The obligation referred to in paragraph 1 may be extended, in certain cases, to
             economic operators which are not established in the customs territory of the Union or
             to other persons.
                                                Article 10
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying the cases referred to in Article 9(2), determining the Member State competent for
   the registration and specifying the rules on the procedure for registration and invalidation of
   registration.
EN                                                  40                                              EN
 ---pagebreak---                                                                    450/2008 (adapted)
                                              Article116
                   ⌦ Communication of information and data ⌫ Data protection
   1.       All information acquired by the customs authorities in the course of performing their
            ⌦ duty ⌫ duties which is by its nature confidential or which is provided on a
            confidential basis shall be covered by the obligation of professional secrecy. Except
            as provided for under Article 40(2)Article 26(2), such information shall not be
            disclosed by the competent authorities without the express permission of the person
            or authority that provided it.
                                                                   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 127
      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
 ---pagebreak---                                          Article 138
                     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 149
                     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.
                                                              450/2008 (adapted)
                                                              new
   2.  The lodging of a ⌦ customs declaration, ⌫ declaration for temporary storage, 
       ⌦ entry ⌫ summary declaration or customs declaration, ⌦ exit summary
       declaration, ⌫ or       re-export  notification     or re-export advice, or any other
       notification by a person to the customs authorities  , or the submission of an
       application for an authorisation or any other decision, shall render the person
       concerned responsible for the following:
                                                              450/2008
                                                              new
   (a) the accuracy and completeness of the information given in the declaration,
       notification , advice  or application;
                                                              450/2008 (adapted)
                                                              new
   (b) the authenticity of any documents lodged or made available;             supporting the
       declaration, notification, advice or application; 
EN                                            42                                               EN
 ---pagebreak---                                                                    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.
                                                                   450/2008 (adapted)
                                                                   new
   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.
                                                                   450/2008 (adapted)
                                                                   new
                                             Article 1510
                                          Electronic systems
   1.       Member States ⌦ and the Commission ⌫ shall cooperate with the Commission
            with a view to developing, maintaining and employing electronic systems for the
            exchange of information the data referred to in Article 6(1)  between customs
            ⌦ authorities ⌫ offices and           with the Commission,  for the common
            registration     , storage, processing  and ⌦ for ⌫ maintenance of ⌦ such
            data. ⌫ records relating, in particular, to the following:
           (a) economic operators directly or indirectly involved in the accomplishment of
   customs formalities;
                                                                   new
   2.       The Commission may authorise the Member States, on their request, to test for a
            limited period of time simplifications in the application of the customs legislation
            using electronic data-processing techniques.
                                                                   450/2008 (adapted)
           (b) applications and authorisations concerning a customs procedure or the status of
   authorised economic operator;
EN                                                43                                                EN
 ---pagebreak---            (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).
                                                                   new
                                                Article 16
                                           Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243
   laying down the rules for developing, maintaining and employing the electronic systems for
   the exchange of the data referred to in Article 15(1).
                                                Article 17
                                   Conferral of implementing powers
   1.       The Commission shall, within 6 months of the entry into force of this Regulation,
            adopt by means of implementing acts a work programme relating to the development
            and deployment of the electronic systems referred to in Article 15(1). Those
            implementing acts shall be adopted in accordance with the examination procedure
            referred to in Article 244(4).
   2.       The Commission shall adopt the decisions referred to in Article 15(2), by means of
            implementing acts. Those implementing acts shall be adopted in accordance with the
            advisory procedure referred to in Article 244(2).
EN                                                  44                                         EN
 ---pagebreak---                                                                  450/2008
                                             SECTION 2
                                    CUSTOMS REPRESENTATION
                                             Article 1811
                                        Customs representative
   1.       Any person may appoint a customs representative.
   Such representation may be either direct, in which case the customs representative shall act in
   the name of and on behalf of another person, or indirect, in which case the customs
   representative shall act in his own name but on behalf of another person.
                                                                 450/2008 (adapted)
   2.       A customs representative shall be established within the customs territory of the
            ⌦ Union ⌫ Community.
                                                                 new
   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
   3. The measures designed to amend non-essential elements of this Regulation, by
   supplementing it, laying down in particular, the following:
          (a) the conditions under which the requirement referred to in the third subparagraph of
   paragraph 1 may be waived;
EN                                                 45                                              EN
 ---pagebreak---             (b) the conditions under which the entitlement referred to in paragraph 2 may be
   conferred and proved;
            (c) any further measures for the implementation of this Article,
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
                                                                   450/2008
                                               Article 1912
                                              Empowerment
   1.        When dealing with the customs authorities, a customs representative shall state that
             he is acting on behalf of the person represented and specify whether the
             representation is direct or indirect.
   A person who fails to state that he is acting as a customs representative or who states that he
   is acting as a customs representative without being empowered to do so shall be deemed to be
   acting in his own name and on his own behalf.
                                                                   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
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down derogations from the first subparagraph, shall be adopted in accordance with
   the regulatory procedure with scrutiny referred to in Article 184(4).
                                                                   new
   In certain cases the customs authorities shall not require such evidence to be provided.
EN                                                  46                                             EN
 ---pagebreak---                                                                    new
                                                Article 20
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the cases where the obligation referred to in the first subparagraph of Article 18(2) is
            waived;
   (b)      the rules on the conferral and proving of the entitlement referred to in Article 18(3);
   (c)      the cases where the evidence referred to in the first subparagraph of Article 19(2) is
            not required by the customs authorities.
                                                                    450/2008
                                               SECTION 3
                               AUTHORISED ECONOMIC OPERATOR
                                               Article 2113
                                     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
            Articles 14 22 and 15 may request ⌦ apply for ⌫ the status of authorised economic
            operator.
                                                                   new
            The obligation to be established in the customs territory of the Union may be waived
            in certain cases.
                                                                    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
 ---pagebreak---                                                                  450/2008 (adapted)
                                                                 new
   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 2214 and 2315,
           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.
   5.      The status of authorised economic operator may be suspended or revoked in
           accordance with the conditions laid down pursuant to Article 15(1)(g).
   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 2214
                                          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
 ---pagebreak---                                                                      450/2008 (adapted)
                                                                     new
   (d)        pursuant to Article 13(2), in cases where an authorised economic operator wishes to
              take advantage of ⌦ with regard to ⌫ the simplifications provided for in
              accordance with the customs legislation           authorisation referred to in Article
              21(2)(a) , practical standards of competence or professional qualifications directly
              related to the activity carried out;
   (e)        pursuant to Article 13(2), in cases where an authorised economic operator wishes to
              take advantage of facilitations with regard to customs controls relating to security
              and safety the authorisation referred to in Article 21(2)(b)  , appropriate security
              and safety standards.
                                                                     450/2008 (adapted)
                                                                     new
                                                Article 2315
                                           Implementing measures
                                         ⌦ Delegation of power ⌫
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down rules in respect of the following: The Commission shall be empowered to
   adopt delegated acts in accordance with Article 243, specifying: 
   (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
            (c) the granting of authorisations for the use of simplifications by authorised economic
   operators;
            (d) identification of the customs authority competent for the granting of such status
   and authorisations;
            (e) the type and extent of facilitations that may be granted to authorised economic
   operators in respect of customs controls relating to security and safety;
            (f) consultation with and provision of information to other customs authorities;
            (g) the conditions under which the status of authorised economic operator may be
   suspended or revoked;
EN                                                   49                                              EN
 ---pagebreak---                                                                     450/2008 (adapted)
                                                                    new
           (h) the conditions under which the requirement of being established in the customs
   territory of the Community ⌦ Union ⌫ may be ⌦ is ⌫ waived for specific categories of
   authorised economic operators, taking into account, in particular, international agreements,
   shall be adopted in accordance with the regulatory procedure with scrutiny                  second
   subparagraph of Article 21(1) ;
   ⌦ (c) the facilitations ⌫ referred to in Article 21(2)(b).184(4).
                                                                    450/2008
   2. Those measures shall take account of the following:
           (a) the rules adopted pursuant to Article 25(3);
           (b) professional involvement in activities covered by customs legislation;
           (c) practical standards of competence or professional qualifications directly related to
   the activity carried out;
           (d) the economic operator as the holder of any internationally recognised certificate
   issued on the basis of relevant international conventions.
                                               SECTION 4
         DECISIONS RELATING TO THE APPLICATION OF CUSTOMS LEGISLATION
                                               Article 2416
                                           General provisions
                                                                    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
 ---pagebreak---                                                                     new
   In certain cases the competent customs authority shall be that of the place where the
   applicant’s main accounts for customs purposes are held or accessible, and where at least part
   of the activities to be covered by the authorisation are to be carried out.
                                                                    450/2008 (adapted)
                                                                    new
   2.       Except where otherwise providedfor in the customs legislation, a decision as referred
            to in paragraph 1 shall be taken, and the applicant notified, without delay, and at the
            latest within four months       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 communication was made ⌦ or is deemed to have
            received it ⌫. Following the expiry of that period, the ⌦ applicant ⌫ person
            concerned shall be notified, in the appropriate form, of the decision.
                                                                    new
   In certain cases the first subparagraph shall not apply.
EN                                                 51                                               EN
 ---pagebreak---                                                                     450/2008 (adapted)
                                                                    new
   ⌦ 5.     A decision ⌫ which ⌦ adversely affects the applicant ⌫ shall set out the grounds
            on which it is based. The decision ⌦ and ⌫ shall refer to the right of appeal
            provided for in Article 3723.
                                                                    450/2008
   5. The measures designed to amend non-essential elements of this Regulation, by
   supplementing it, laying down the following:
           (a) the cases in which and conditions under which the first subparagraph of
   paragraph 4 shall not apply;
           (b) the period referred to in the first subparagraph of paragraph 4,
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
                                                                    450/2008 (adapted)
   6.       Without prejudice to provisions laid down in other fields which specify the cases in
            which, and the conditions under which, decisions are invalid or become null and
            void, the customs authorities who tookissued 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
            ⌦ application by ⌫ the person concerned and, in particular, to the notification of a
            customs debt as provided for in Article 67(3).
                                                                    new
   Where the decision is a notification of a customs debt as referred to in Article 90(3), the
   customs authorities shall communicate the grounds on which they intend to base that decision
   to the person concerned within a specific time-limit.
                                                                    new
   8.       In certain cases the customs authorities shall carry out the following:
   (a)      monitor compliance with a decision;
EN                                                   52                                            EN
 ---pagebreak---    (b)       re-assess a decision;
   (c)       suspend a decision which is not to be annulled, revoked or amended.
   9.        The Commission may adopt decisions, other than those referred to in Article 32(8),
             requesting Member States to take, suspend, annul, amend or revoke a decision
             referred to in Article 24, to ensure the uniform application of the customs legislation.
                                                Article 25
                                           Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)       the rules on the procedure for taking the decisions referred to in Article 24;
   (b)       the cases where the applicant is given no opportunity to express his point of view in
             accordance with the first subparagraph of Article 24(4);
   (c)       the rules for monitoring, re-assessing and suspending decisions in accordance with
             Article 24(8).
                                                Article 26
                                    Conferral of implementing powers
   The Commission shall adopt the decisions referred to in Article 24(9) by means of
   implementing acts. Those implementing acts shall be adopted in accordance with the advisory
   procedure referred to in Article 244(2).
   On imperative grounds of urgency relating to such decisions, duly justified by the need to
   rapidly ensure the correct and uniform application of the customs legislation to which they
   relate, the Commission shall adopt immediately applicable implementing acts in accordance
   with the procedure referred to in Article 244(3).
   Where the opinion of the committee referred to in Article 244(1) is to be obtained by written
   procedure, Article 244(6) shall apply.
                                                                    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
 ---pagebreak---                                                               450/2008
                                        Article 2818
                              Annulment of favourable decisions
   1.  The customs authorities shall annul a decision favourable to the person to whom it is
       addressed if all the following conditions are satisfied:
                                                              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
   4.  The Commission may, in accordance with the management procedure referred to in
       Article 184(3), adopt measures for the implementation of this Article, in particular in
       respect of decisions addressed to several persons.
                                                              450/2008 (adapted)
                                        Article 2919
                    Revocation and amendment of favourable decisions
   1.  A favourable decision shall be revoked or amended where, in cases other than those
       referred to in Article 2818, one or more of the conditions laid down for its issue
       ⌦ taking that decision ⌫ were not or are no longer fulfilled.
EN                                           54                                                EN
 ---pagebreak---    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
   5. The Commission may, in accordance with the management procedure referred to in
   Article 184(3), adopt measures for the implementation of thisArticle., in particular in respect
   of decisions addressed to several persons.
                                                                  new
                                               Article 30
                              Goods placed under a customs procedure
   Except where the person concerned requests it, the revocation, amendment or suspension of a
   favourable decision shall not affect goods which, at the moment where the revocation,
   amendment or suspension takes effect, have already been placed and still are under a customs
   procedure by virtue of the revoked, amended or suspended decision.
                                               Article 31
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      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
 ---pagebreak---                                                                   450/2008 (adapted)
                                             Article 32 20
                               Decisions relating to binding information
   1.       The customs authorities shall, on formal request, issue ⌦ upon application, take ⌫
            decisions relating to binding tariff information, hereinafter referred to as ("BTI
            decisions)", or decisions relating to binding origin information, hereinafter referred
            to as ("BOI decisions)".
   Such ⌦ an application ⌫ a request ⌦ shall not be accepted ⌫ be refused in any of the
   following circumstances:
                                                                  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.
                                                                  new
   A BTI or BOI decision shall cease to be valid in certain cases before the end of that period.
   In such cases the BTI or BOI decision may still be used in respect of binding contracts based
   upon the decision and concluded before it ceases to be valid.
EN                                                 56                                              EN
 ---pagebreak---                                                                  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 2818, 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 2919.
                                                                 450/2008
   They may not be amended.
   7. The Commission shall, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures for the implementation of paragraphs 1 to 5 of this Article.
                                                                 new
   7.       The Commission may notify the Member States of the following:
                                                                 450/2008
   8.       Without prejudice to Article 19, the measures designed to amend non-essential
            elements of this Regulation, by supplementing it, laying down
           (a) the conditions under which, and the moment when, the BTI or BOI decision ceases
   to be valid;
EN                                                57                                               EN
 ---pagebreak---            (b) the conditions under which, and the period of time for which, a decision as referred
   to in point (a) may still be used in respect of binding contracts based upon the decision and
   concluded before the expiry of its validity;
           (c) the conditions under which the Commission may issue decisions requesting
   Member States to revoke or amend a decision relating to binding information and giving
   different binding information compared with other decisions on the same subject,
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
   9.       The measures designed to amend non-essential elements of this Regulation, by
            supplementing it, laying down the conditions under which other decisions relating to
            binding information are to be issued shall be adopted in accordance with the
            regulatory procedure with scrutiny referred to in Article 184(4).
                                                                   new
   (a)      that the taking of BTI and BOI decisions, for goods whose uniform tariff
            classification or determination of origin is not ensured, is suspended;
   (b)      that the suspension referred to under point (a) is withdrawn.
   8.       The Commission may adopt decisions requesting Member States to revoke BTI or
            BOI decisions, to ensure a uniform tariff classification or determination of the origin
            of goods.
   9.       In certain cases the customs authorities shall, upon application, take decisions
            relating to binding information in areas of customs legislation other than those
            referred to in paragraph 1.
                                              Article 33
                                         Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the cases in which a BTI or BOI decision ceases to be valid in accordance with the
            second subparagraph of Article 32(3);
   (b)      the rules for using a BTI or BOI decision after it ceases to be valid in accordance
            with the second subparagraph of Article 32(3);
   (c)      the rules for the Commission to notify the Member States in accordance with Article
            32(7)(a) and (b);
   (d)      the cases where decisions relating to binding information are taken in other areas of
            customs legislation in accordance with Article 32(9).
EN                                                58                                                EN
 ---pagebreak---                                                Article 34
                                  Conferral of implementing powers
   The Commission shall adopt the decisions referred to in Article 32(8), by means of
   implementing acts. Those implementing acts shall be adopted in accordance with the advisory
   procedure referred to in Article 244(2).
   On imperative grounds of urgency relating to such decisions, duly justified by the need to
   rapidly ensure the uniform application of the customs legislation to which they relate the
   Commission shall adopt immediately applicable implementing acts in accordance with the
   procedure referred to in Article 244(3).
   Where the opinion of the committee referred to in Article 244(1) is to be obtained by written
   procedure, Article 244(6) shall apply.
                                                                   450/2008 (adapted)
                                              SECTION 5
                                              PENALTIES
                                              Article 3521
                                        Application of penalties
   1.       Each Member State shall provide for penalties for failure to comply with ⌦ the ⌫
            Community customs legislation. Such penalties shall be effective, proportionate and
            dissuasive.
                                                                   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.
                                                                   450/2008
                                                                   new
   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
 ---pagebreak---                                                                     450/2008
                                             SECTION 6
                                               APPEALS
                                              Article 3622
                                Decisions taken by a judicial authority
   Articles 3723 and 3824 shall not apply to appeals lodged with a view to the annulment,
   revocation or amendment of a decision relating to the application of customs legislation taken
   by a judicial authority, or by customs authorities acting as judicial authorities.
                                              Article 3723
                                            Right of appeal
   1.       Any person shall have the right to appeal against any decision taken by the customs
            authorities relating to the application of customs legislation which concerns him
            directly and individually.
                                                                    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
 ---pagebreak---                                                                     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 3824
                                     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.
                                                                    450/2008 (adapted)
                                                                    new
   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
   The Commission may, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures for the implementation of the first subparagraph of this
   paragraph.
                                              SECTION 7
                                        CONTROL OF GOODS
                                              Article 3925
                                            Customs controls
   1.       The customs authorities may carry out all the customs controls they deem necessary.
   Customs controls may in particular consist of examining goods, taking samples, verifying
   declaration data and the existence and authenticity of documents, examining the accounts of
   economic operators and other records, inspecting means of transport, inspecting luggage and
   other goods carried by or on persons and carrying out official enquiries and other similar acts.
EN                                                 61                                               EN
 ---pagebreak---                                                                  450/2008 (adapted)
                                                                 new
   2.      Customs controls, other than random checks, shall primarily be based on risk
           analysis using electronic data-processing techniques, with the purpose of identifying
           and evaluating the risks and developing the necessary counter-measures, on the basis
           of criteria developed at national, Community ⌦ Union ⌫ and, where available,
           international level.
   Member States, in cooperation with the Commission, shall develop, maintain and employ
       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 paragraphs 1 and 2 or with other provisions in
   force.
   3.      The Commission, without prejudice to paragraph 2 of this Article, shall, in
           accordance with the regulatory procedure referred to in Article 184(2), adopt
           implementing measures laying down the following:
   (a)    common risk management framework;
                                                                new
   4.      Customs authorities shall undertake risk management to differentiate between the
           levels of risk associated with goods subject to customs control or supervision and to
           determine whether or not, and if so where, the goods will be subject to specific
           customs controls.
           The risk management shall include activities such as collecting data and information,
           analysing and assessing risk, prescribing and taking action and regular monitoring
           and review of that process and its outcomes, based on international, Union and
           national sources and strategies.
                                                                 450/2008
          (b) common criteria and priority control areas;
EN                                              62                                               EN
 ---pagebreak---                                                                    new
   5.      Customs authorities shall exchange risk information and risk analysis results in the
           following circumstances:
                                                                   450/2008
          (c) the risk information and analysis to be exchanged between customs
   administrations.
                                                                   new
   (a)     the risks are assessed by a customs authority as significant and requiring customs
           control and the results of the control establish that the event, as referred to in Article
           5(7), has occurred;
   (b)     the control results do not establish that the event, as referred to in Article 5(7), has
           occurred, but the customs authority concerned considers the threat to present a high
           risk elsewhere in the Union.
   6.      For the establishment of the common risk criteria and standards, the control measures
           and the priority control areas referred to in paragraph 3, account shall be taken of the
           following:
   (a)     proportionality to the risk;
   (b)     the urgency of the necessary application of the controls;
   (c)     probable impact on trade flow, on individual Member States and on control
           resources.
   7.      Priority control areas shall cover particular customs procedures, types of goods,
           traffic routes, modes of transport or economic operators which are subject to
           increased levels of risk analysis and customs controls during a certain period, without
           prejudice to other controls normally carried out by the customs authorities.
                                                                   450/2008
                                             Article 4026
                                   Cooperation between authorities
   1.      Where, in respect of the same goods, controls other than customs controls are to be
           performed by competent authorities other than the customs authorities, customs
           authorities shall, in close cooperation with those other authorities, endeavour to have
           those controls performed, wherever possible, at the same time and place as customs
EN                                                63                                                  EN
 ---pagebreak---              controls (one-stop-shop), with customs authorities having the coordinating role in
             achieving this.
                                                                  450/2008 (adapted)
                                                                  new
   2.        In the framework of the controls referred to in this Section, customs and other
             competent authorities may, where necessary for the purposes of minimising risk and
             combating fraud, exchange with each other and with the Commission data received
             in the context of the entry, exit, transit, ⌦ movement ⌫ transfer, storage and end-
             use of goods, including postal traffic, moved between the customs territory of the
             Community ⌦ Union ⌫ and other ⌦ countries or ⌫ territories ⌦ outside the
             customs territory of the Union, ⌫ the presence and movement within the customs
             territory of non- ⌦ Union ⌫ Community goods and goods placed under the end-
             use procedure, and the results of any control. Customs authorities and the
             Commission may also exchange such data with each other for the purpose of
             ensuring a uniform application of Community ⌦ the ⌫ customs legislation.
                                               Article 4127
                                          Post-release control
   The customs authorities may, after releasing the goods and in order to ascertain the accuracy
   of the particulars contained in the summary or ⌦ a ⌫ customs declaration,            declaration
   for temporary storage, entry summary declaration, exit summary declaration, re-export
   notification or re-export advice,  inspect any documents and data relating to the operations
   in respect of the goods in question or to prior or subsequent commercial operations involving
   those goods. Those authorities may also examine such goods and/or take samples where it is
   still possible for them to do so.
                                                                  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 4228
                     Intra-Community ⌦ Intra-Union ⌫ flights and sea crossings
   1.        Customs controls or formalities shall be carried out in respect of the cabin and hold
             baggage of persons either taking an intra-Community ⌦ intra-Union ⌫ flight, or
EN                                                  64                                              EN
 ---pagebreak---         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.
   3.   The Commission shall, in accordance with the regulatory procedure referred to in
        Article 184(2), adopt measures for the implementation of this Article, laying down
        the cases in which and the conditions under which customs controls and formalities
        may be applied to the following:
       (a) the cabin and hold baggage of the following:
               (i) persons taking a flight in an aircraft which comes from a non-Community
               airport and which, after a stopover at a Community airport, continues to
               another Community airport;
               (ii) persons taking a flight in an aircraft which stops over at a Community
               airport before continuing to a non-Community airport;
               (iii) persons using a maritime service provided by the same vessel and
               comprising successive legs departing from, calling at or terminating in a non-
               Community port;
               (iv) persons on board pleasure craft and tourist or business aircraft;
       (b) cabin and hold baggage:
               (i) arriving at a Community airport on board an aircraft coming from a non-
               Community airport and transferred at that Community airport to another
               aircraft proceeding on an intra-Community flight;
               (ii) loaded at a Community airport onto an aircraft proceeding on an intra-
               Community flight for transfer at another Community airport to an aircraft
               whose destination is a non-Community airport.
EN                                             65                                             EN
 ---pagebreak---                                                                   new
                                               Article 43
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying the place where formalities and controls are to be carried out on cabin and hold
   baggage in accordance with Article 42.
                                               Article 44
                                   Conferral of implementing powers
   1.        The Commission shall adopt, by means of implementing acts, measures to ensure
             uniform application of the customs controls, including the exchange of risk
             information and analysis, common risk criteria and standards, the control measures
             and the priority control areas.
   2.        The implementing acts referred to in paragraph 1 shall be adopted in accordance with
             the examination procedure referred to in Article 244(4).
   On duly justified imperative grounds of urgency relating to measures, duly justified by the
   need to rapidly update the common risk management framework and adapt the exchange of
   risk information and analysis, common risk criteria and standards, control measures and
   priority control areas to the evolution of risks, the Commission shall adopt immediately
   applicable implementing acts in accordance with the procedure referred to in Article 244(5).
   Where the opinion of the committee referred to in Article 244(1) is to be obtained by written
   procedure, Article 244(6) shall apply.
                                                                  450/2008
                                             SECTION 8
      KEEPING OF DOCUMENTS AND OTHER INFORMATION; CHARGES AND COSTS
                                             Article 4529
                              Keeping of documents and other information
   1.        The person concerned shall, for the purposes of customs controls, keep the
             documents and information referred to in Article 14(1)9(1) for at least three calendar
             years, by any means accessible by and acceptable to the customs authorities.
   In the case of goods released for free circulation in circumstances other than those referred to
   in the third subparagraph, or goods declared for export, that period shall run from the end of
   the year in which the customs declarations for release for free circulation or export are
   accepted.
EN                                                 66                                               EN
 ---pagebreak---    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 4630
                                           Charges and costs
   Customs authorities shall not impose charges for the performance of customs controls or any
   other application of the customs legislation during the official opening hours of their
   competent customs offices.
   However, the customs authorities may impose charges or recover costs where specific
   services are rendered, in particular the following:
   (a)      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 3220 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
 ---pagebreak---                                                                     450/2008
   2.        The measures designed to amend non-essential elements of this Regulation, by
             supplementing it, laying down measures for the implementation of the second
             subparagraph of paragraph 1, shall be adopted in accordance with the regulatory
             procedure with scrutiny referred to in Article 184(4).
                                            CHAPTER 3
                          CURRENCY CONVERSION AND TIME-LIMITS
                                              Article 4731
                                          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.
                                                                   new
   2.        The value of the euro, where required in national currencies for the purposes of
             paragraph 1, shall be fixed once a month.
   The exchange rate to be used shall be the most recent rate set by the European Central Bank
   prior to the penultimate day of the month.
   This rate shall apply throughout the following month.
   However, where the rate applicable at the start of the month differs by more than 5 % from
   the rate set by the European Central Bank prior to the 15th of that same month, the latter rate
   shall apply from the 15th until the end of the month in question.
EN                                                 68                                              EN
 ---pagebreak---                                                                    450/2008
   32.      Where the conversion of currency is necessary for reasons other than those referred
            to in paragraph 1, the value of the euro in national currencies to be applied within the
            framework of the customs legislation shall be fixed at least once a year.
   3. The Commission shall, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures for the implementation of this Article.
                                                                   new
   The value of the euro in national currencies to be applied shall be the most recent rate set by
   the European Central Bank before 15 December, with effect from 1 January of the following
   year.
                                                                   450/2008 (adapted)
                                               Article 4832
                                    ⌦ Periods, dates and ⌫ Ttime-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-limits27 shall apply, except where otherwise specifically
            provided for in Community customs legislation.
   27
           OJ L 124, 8.6.1971, p. 1.
EN                                                  69                                               EN
 ---pagebreak---                                                  TITLE II
     FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES
       ⌦ DUTY ⌫ AND OTHER MEASURES IN RESPECT OF TRADE IN
                                      GOODS ARE APPLIED
                                             CHAPTER 1
          Common Customs Tariff and tariff classification of goods
                                                Article 4933
                                         Common Customs Tariff
   1.        Import and export duties ⌦ duty ⌫ due shall be based on the Common Customs
             Tariff.
   Other measures prescribed by Community ⌦ Union ⌫ provisions governing specific fields
   relating to trade in goods shall, where appropriate, be applied in accordance with the tariff
   classification of those goods.
                                                                     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 Tariff28;
   (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
 ---pagebreak---    (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
   5.      The Commission shall, in accordance with the management procedure referred to in
           Article 184(3), adopt measures for the implementation of paragraphs 1 and 4 of this
           Article.
EN                                                71                                                EN
 ---pagebreak---                                                                new
   5. The release for free circulation or the export of goods, to which the measures referred
      to in paragraphs 1 and 2 apply, may be made subject to surveillance.
                                                               450/2008
                                         Article 5034
                                Tariff classification of goods
   1. For the application of the Common Customs Tariff, ‘tariff classification’ of goods
      shall consist in the determination of one of the subheadings or further subdivisions of
      the Combined Nomenclature under which those goods are to be classified.
                                                               450/2008 (adapted)
   2. For the application of non-tariff measures, ‘ttariff classification’ of goods shall
      consist in the determination of one of the subheadings or further subdivisions of the
      Combined Nomenclature, or of any other nomenclature which is established by
      Community ⌦ Union ⌫ provisions and which is wholly or partly based on the
      Combined Nomenclature or which provides for further subdivisions to it, under
      which those goods are to be classified.
                                                               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.
                                                               new
   4. The Commission may adopt measures to determine the tariff classification of goods
      in application of the Combined Nomenclature.
                                          Article 51
                             Conferral of implementing powers
   1. The Commission shall adopt measures on the uniform management of the tariff
      quotas and the tariff ceilings referred to in Article 49(4) and the management of the
      surveillance of the release for free circulation or export of goods, referred to in
      Article 49(5) by means of implementing acts. Those implementing acts shall be
      adopted in accordance with the examination procedure referred to in Article 244(4).
EN                                             72                                             EN
 ---pagebreak---    2.       The Commission shall adopt the measures referred to in Article 50(4), by means of
            implementing acts. Those implementing acts shall be adopted in accordance with the
            examination procedure referred to in Article 244(4).
   On imperative grounds of urgency relating to such measures, duly justified by the need to
   rapidly ensure the correct and uniform application of the combined nomenclature, the
   Commission shall adopt immediately applicable implementing acts in accordance with the
   procedure referred to in Article 244(5).
   Where the opinion of the committee referred to in Article 244(1) is to be obtained by written
   procedure, Article 244(6) shall apply.
                                                                   450/2008 (adapted)
                                          CHAPTER 2
                                         Origin of goods
                                             SECTION 1
                                  NON-PREFERENTIAL ORIGIN
                                             Article 5235
                                                Scope
   Articles 36, 3753 and 3854 ⌦ shall ⌫ lay down rules for the determination of the non-
   preferential origin of goods for the purposes of applying the following:
   (a)      the Common Customs Tariff with the exception of the measures referred to in Article
            49(2)33(2)(d) and (e);
                                                                   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
 ---pagebreak---                                                                    450/2008
                                               Article 5336
                                          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 5437
                                             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.
                                                                   450/2008 (adapted)
                                                                   new
                                               Article 5538
                         Implementing measures ⌦ Delegation of power ⌫
   The Commission shall, be empowered to adopt delegated acts  in accordance with the
   regulatory procedure referred to in Article 184(2), adopt measures for the implementation of
   Articles 36 and 37. Article 243, specifying: 
EN                                                  74                                              EN
 ---pagebreak---                                                                    new
   (a)     the rules under which goods are considered as wholly obtained in a single country or
           territory or to have undergone their last substantial transformation in a country or
           territory, in accordance with Article 53;
   (b)     the requirements on the proof of origin referred to in Article 54.
                                                                   450/2008 (adapted)
                                             SECTION 2
                                     PREFERENTIAL ORIGIN
                                              Article 5639
                                     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 shall, in
           accordance with the regulatory procedure referred to in Article 184(2), adopt
           measures laying down the rules on preferential origin.
                                                                   new
   The Commission may grant a beneficiary country, on its request and for certain goods, a
   temporary derogation from the rules on preferential origin referred to in the first
   subparagraph.
EN                                                 75                                              EN
 ---pagebreak---                                                                       450/2008 (adapted)
                                                                      new
   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 203187 of the Treaty.
                                                Article 57
                                      ⌦ Delegation of power ⌫
   6.The Commission shall, be empowered to adopt delegated acts  in accordance with the
   regulatory procedure referred to in Article 184(2), adopt measures necessary for the
   implementation of the rules referred to in paragraphs 2 to 5 of this Article.         Article 243,
   specifying: 
                                                                      new
   (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);
   (c)      the rules for the Commission to grant the temporary derogation referred to in the
            second subparagraph of Article 56(3).
                                                Article 58
                                  Conferral of implementing powers
   The Commission shall adopt a measure granting a beneficiary country the temporary
   derogation referred to in the second subparagraph of Article 56(3) by means of implementing
   acts. Those implementing acts shall be adopted in accordance with the examination procedure
   referred to in Article 244(4).
                                              SECTION 3
                            DETERMINATION OF ORIGIN OF GOODS
                                                Article 59
                                     Decisions by the Commission
   The Commission may adopt measures to determine the origin of goods.
EN                                                  76                                                EN
 ---pagebreak---                                                 Article 60
                                   Conferral of implementing powers
   The Commission shall adopt the measures referred to in Article 59 by means of implementing
   acts. Those implementing acts shall be adopted in accordance with the examination procedure
   referred to in Article 244(4).
   On imperative grounds of urgency relating to such decisions, duly justified by the need to
   rapidly ensure the correct and uniform application of rules of origin, the Commission shall
   adopt immediately applicable implementing acts in accordance with the procedure referred to
   in Article 244(5).
   Where the opinion of the committee referred to in Article 244(1) is to be obtained by written
   procedure, Article 244(6) shall apply.
                                                                   450/2008 (adapted)
                                                                   new
                                             CHAPTER 3
                           VALUE OF GOODS FOR CUSTOMS PURPOSES
                                               Article 6140
                                                  Scope
   The customs value of goods, for the purposes of applying the Common Customs Tariff and
   non-tariff measures laid down by Community ⌦ Union ⌫ provisions governing specific
   fields relating to trade in goods, shall be determined in accordance with Articles 62 and 63.41
   to 43 .
                                               Article 6241
                      Method of customs valuation based on the transaction value
   1.        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 includes 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
 ---pagebreak---    (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.
                                                                    new
   4.      Special rules shall apply to determine the customs value of goods based on the
           transaction value.
                                                                    450/2008 (adapted)
                                              Article 6342
                               Secondary methods of customs valuation
   1.      Where the customs value of goods cannot be determined under Article 6241, it shall
           be determined by proceeding sequentially from point (a) to point (d) of paragraph
           2(d) of this Article, until the first point under which the customs value of goods can
           be determined.
                                                                    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
 ---pagebreak---                                                                   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 Cchapter.
                                                                  450/2008 (adapted)
                                                                  new
                                             Article 6443
                         Implementing measures ⌦ Delegation of power ⌫
   The Commission shall,       be empowered to adopt delegated acts  in accordance with the
   regulatory procedure referred to in Article 184(2), adopt the measures laying down the
   following Article 243, specifying  :
EN                                                79                                                 EN
 ---pagebreak---    (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;
                                                             new
   (b) the rules for adjusting the price actually paid or payable in accordance with Article
       62(1);
                                                             450/2008
   (b) elements which are to be used to determine the computed value;
                                                             new
   (c) the conditions referred to in Article 62(3);
                                                             450/2008
   (c) the method of determination of the customs value in specific cases, and with regard
       to goods for which a customs debt is incurred after the use of a special procedure;
   (d) any further conditions, provisions and rules necessary for the application of
       Articles 41 and 42.
                                                             new
   (d) the special rules for determining the customs value referred to in Article 62(4).
EN                                            80                                             EN
 ---pagebreak---                                                                  450/2008 (adapted)
                                            TITLE III
                        CUSTOMS DEBT AND GUARANTEES
                                          CHAPTER 1
                             Incurrence of a customs debt
                                             SECTION 1
                              CUSTOMS DEBT ON IMPORTATION
                                             Article 6544
                       Release for free circulation and temporary admission
   1.     A customs debt on importation shall be incurred through the placing of non-
          Community ⌦ non-Union ⌫ goods liable to import ⌦ duty ⌫ duties under either
          of the following customs procedures:
                                                                 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
 ---pagebreak---    the declaration and who knew, or who ought reasonably to have known, that such information
   was false shall also be a debtor.
                                              Article 6645
                          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 non-
            originating 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 235179 the person who
            lodges the re-export notification shall be the debtor. In the event of indirect
            representation, the person on whose behalf the notification is lodged shall also be a
            debtor.
                                              Article 6746
                            Customs debt incurred through non-compliance
   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
 ---pagebreak---    (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
 ---pagebreak---                                                                   450/2008 (adapted)
                                              Article 6847
                         Deduction of an amount of import duty already paid
   1.       Where a customs debt is incurred, pursuant to Article 67(1)46(1) in respect of goods
            released for free circulation at a reduced rate of import duty on account of their end-
            use, the amount of import duty paid when the goods were released for free
            circulation shall be deducted from the amount of the import duty corresponding to
            the customs debt.
                                                                  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.
                                              SECTION 2
                               CUSTOMS DEBT ON EXPORTATION
                                              Article 6948
                                    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 -processing
            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
 ---pagebreak---                                                                     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
 ---pagebreak---    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
                                            SECTION 3
      PROVISIONS COMMON TO CUSTOMS DEBTS INCURRED ON IMPORTATION AND
                                         EXPORTATION
                                            Article 7150
                                    Prohibitions and restrictions
   1.     The customs debt on importation or exportation shall be incurred even if it relates to
          goods which are subject to measures of prohibition or restriction on importation or
          exportation of any kind.
   2.     However, no customs debt shall be incurred on either of the following:
                                                                  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
 ---pagebreak---    3.       For the purposes of penalties as applicable to customs offences, the customs debt
            shall nevertheless be deemed to have been incurred where, under the law of a
            Member State, customs duties ⌦ import or export duty ⌫ or the existence of a
            customs debt provide the basis for determining penalties.
                                              Article 7251
                                             Several debtors
   Where several persons are liable for payment of the amount of import or export duty
   corresponding to one customs debt, they shall be jointly and severally liable for ⌦ payment
   of that ⌫ the full amount of the debt.
                                              Article 7352
                 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 7453
                       Special rules for calculation of the amount of import duty
   1.       Where costs for storage or usual forms of handling have been incurred within the
            customs territory of the Community ⌦ Union ⌫ in respect of goods placed under a
            customs procedure, such costs or the increase in value shall not be taken into account
            for the calculation of the amount of import duty where satisfactory proof of those
            costs is provided by the declarant.
   However, the customs value, quantity, nature and origin of non-Community ⌦ non-
   Union ⌫ goods used in the operations shall be taken into account for the calculation of the
   amount of import duty.
EN                                                 87                                              EN
 ---pagebreak---    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.
                                                                       new
   However, in certain cases the amount of import duty shall be determined in accordance with
   the first subparagraph without a request of the declarant in order to avoid the circumvention of
   tariff measures referred to in Article 49(2)(h).
   4.         Where a customs debt is incurred for processed products resulting from the outward
              processing procedure or replacement products as referred to in Article 226(1), the
              amount of import duty shall be calculated on the basis of the cost of the processing
              operation undertaken outside the customs territory of the Union.
                                                                       450/2008 (adapted)
                                                                       new
   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 duty29
              Council Regulation (EC) No 1186/2009 such favourable tariff treatment, relief or
              exemption shall also apply in cases where a customs debt is incurred pursuant to
              Articles 67 or 7046 or 49 of this Regulation, on condition that the failure which led
              to the incurrence of a customs debt did not constitute an attempt at deception.
   29
            OJ L 105, 23.4.1983, p. 1. Regulation as last amended by Regulation (EC) No 274/2008 (OJ L 85,
            27.3.2008, p. 1).
EN                                                      88                                                 EN
 ---pagebreak---                                                                     450/2008
                                                 Article 54
                                          Implementing measures
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down the following:
            (a) the rules for the calculation of the amount of import or export duty applicable to
   goods;
            (b) further special rules for specific procedures;
            (c) derogations from Articles 52 and 53, in particular to avoid the circumvention of the
   tariff measures referred to in Article 33(2)(h),
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
                                                Article 5575
                                 Place where the customs debt is incurred
   1.        A customs debt shall be incurred at the place where the customs declaration or the re-
             export notification referred to in Articles 65, 66 and 6944, 45 and 48 is lodged or
             where the supplementary declaration referred to in Article 110(3) is to be lodged.
   In all other cases, the place where a customs debt is incurred shall be the place where the
   events from which it arises occur.
   If it is not possible to determine that place, the customs debt shall be incurred at the place
   where the customs authorities conclude that the goods are in a situation in which a customs
   debt is incurred.
                                                                    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
 ---pagebreak---                                                                    450/2008
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down the period of time referred to in the first subparagraph of this paragraph shall
   be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
   3.        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
             6746 or Article 7049 in another Member State and the amount of import or export
             duty corresponding to that debt is lower than EUR 10000, the customs debt shall be
             deemed to have been incurred in the Member State where the finding was made.
                                                                  new
                                                Article 76
                                           Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)       the rules for the calculation of the amount of import or export duty applicable to
             goods for which a customs debt is incurred in the context of a special procedure,
             supplementing the ones laid down in Articles 73 and 74;
   (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 7756
                                            General provisions
   1.        This Chapter shall apply to guarantees both for customs debts which have been
             incurred and for those which may be incurred, unless otherwise specified.
EN                                                  90                                              EN
 ---pagebreak---                                                                   450/2008 (adapted)
   2.       Customs authorities may require a guarantee to be provided in order to ensure
            payment of the amount of import or export duty corresponding to a customs debt.
            Where the relevant provisions so provide ⌦ In certain cases, ⌫ the guarantee
            required may also cover other charges as provided for under other relevant
            provisions in force.
                                                                  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 8564, the customs authorities shall require only one
            guarantee to be provided in respect of specific goods or a specific declaration.
   The guarantee provided for a specific declaration shall apply to the amount of import or
   export duty corresponding to the customs debt and other charges in respect of all goods
   covered by or released against that declaration, whether or not that declaration is correct.
   If the guarantee has not been released, it may also be used, within the limits of the secured
   amount, for the recovery of amounts of import or export duty and other charges payable
   following post-release control of those goods.
                                                                  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.
                                                                  450/2008 (adapted)
                                                                  new
   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
 ---pagebreak---                                                                         450/2008 (adapted)
                                                                        new
   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) 471/2009No 1172/95 of 22 May 1995 of
            the European Parliament and of the Council on the statistics relating to the trading of
            goods by the Community and its Member States with non-member countries30.
   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
   9.       The measures designed to amend non-essential elements of this Regulation, by
            supplementing it, laying down the following:
   –        conditions for the implementation of this Article,
   –        cases, other than those laid down in paragraph 6 of this Article, in which no
            guarantee is to be required,
   –        exceptions to paragraph 8 of this Article,
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
                                                 Article 7857
                                          Compulsory guarantee
   1.       Where it is compulsory for a guarantee to be provided, and subject to the rules
            adopted pursuant to paragraph 3, the customs authorities shall fix the amount of such
            guarantee at a level equal to the precise amount of import or export duty
            corresponding to the customs debt and of other charges where that amount can be
            established with certainty at the time when the guarantee is required.
                                                                        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
 ---pagebreak---    2.        Without prejudice to Article 8362 where a comprehensive guarantee is provided for
             the amount of import or export duty corresponding to customs debts and other
             charges which vary in amount over time, the amount of such guarantee shall be set at
             a level enabling the amount of import or export duty corresponding to customs debts
             and other charges to be covered at all times.
   3. The Commission shall, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures for the implementation of paragraph 1 of this Article.
                                              Article 7958
                                          Optional guarantee
   Where the provision of a guarantee is optional, such guarantee shall in any case be required
   by the customs authorities if they consider that the amount of import or export duty
   corresponding to a customs debt and other charges are not certain to be paid within the
   prescribed period. Its amount shall be fixed by those authorities so as not to exceed the level
   referred to in Article 7857.
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down when a guarantee is optional shall be adopted in accordance with the
   regulatory procedure with scrutiny referred to in Article 184(4).
                                              Article 8059
                                       Provision of a guarantee
   1.        A 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
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down the forms of guarantee referred in point (c) of the first subparagraph of this
   paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred
   sto in Article 184(4).
EN                                                 93                                              EN
 ---pagebreak---                                                                  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.
                                                                 new
   3.       Where guarantee is given by making a cash deposit, no interest thereon shall be
            payable by the customs authorities.
                                                                 450/2008
                                             Article 8160
                                         Choice of guarantee
   The person required to provide a guarantee may choose between the forms of guarantee laid
   down in Article 80(1)59(1).
   However, the customs authorities may refuse to accept the form of guarantee chosen where it
   is incompatible with the proper functioning of the customs procedure concerned.
   The customs authorities may require that the form of guarantee chosen be maintained for a
   specific period.
                                                                 450/2008 (adapted)
                                             Article 8261
                                              Guarantor
   1.       The guarantor referred to in Article 80(1)(b)59(1)(b) must ⌦ shall ⌫ be a third
            person established in the customs territory of the ⌦ Union ⌫ Community. The
            guarantor must ⌦ shall ⌫ be approved by the customs authorities requiring the
            guarantee, unless the guarantor is a credit institution, financial institution or
            insurance company accredited in the Community ⌦ Union ⌫ in accordance with
            Community ⌦ Union ⌫ provisions in force.
                                                                 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
 ---pagebreak---    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 8362
                                          Comprehensive guarantee
   1.        The authorisation referred to in Article 77(5)56(5) shall be granted only to persons
             who satisfy the following conditions:
   (a)       they are established in the customs territory of the ⌦ Union ⌫ Community;
                                                                    450/2008
   (b)       they have a record of compliance with customs and tax requirements;
                                                                    new
   (b)       they fulfil the criteria laid down in Article 22(a);
                                                                    450/2008
                                                                    new
   (c)       they are regular users of the customs procedures involved or are known to the
             customs authorities to have capacity to fulfil their obligation in relation to those
             procedures they fulfil the criteria laid down in Article 22(d) .
   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
             (c) :.
   (a) a satisfactory system of managing commercial and, where appropriate, transport records,
   which allows appropriate customs controls;
   (b) proven solvency.
   3.        The Commission shall, in accordance with the regulatory procedure referred to in
             Article 184(2), adopt measures governing the procedure for granting authorisations
             under paragraphs 1 and 2 of this Article.
EN                                                  95                                            EN
 ---pagebreak---                                                                 450/2008 (adapted)
                                                                new
                                            Article 8463
             Additional provisions ⌦ Temporary prohibitions ⌫ relating to the use of
                                 ⌦ comprehensive ⌫ guarantees
                                                                450/2008
   1.       In cases where a customs debt may be incurred in the framework of special
            procedures, paragraphs 2 and 3 shall apply.
   2.       The guarantee waiver authorised in accordance with Article 62(2) shall not apply to
            goods which are considered to present increased risks of fraud.
   3.       The Commission shall, in accordance with the regulatory procedure referred to in
            Article 184(2), adopt measures:
   (a) implementing paragraph 2 of this Article;
                                                                450/2008 (adapted)
                                                                new
   (b)      ⌦ In the context of special procedures, the Commission may ⌫ temporarily
            prohibiting ⌦ recourse to: ⌫
   (a)      the use of a comprehensive guarantee ⌦ for ⌫ with a reduced amount             or a
            guarantee waiver  referred to in Article 6283(2);
   (b)(c)   as an exceptional measure in special circumstances, temporarily prohibiting the use
            of a comprehensive guarantee ⌦ referred to in Article 83, ⌫ in respect of goods
            which have been identified as being subject to large-scale fraud while under a
            comprehensive guarantee.
                                                                new
   2.       The prohibitions referred to in paragraph 1 shall not apply to persons fulfilling
            certain conditions.
EN                                               96                                             EN
 ---pagebreak---                                                                     450/2008
                                              Article 8564
                                  Additional or replacement guarantee
   Where the customs authorities establish that the guarantee provided does not ensure, or is no
   longer certain or sufficient to ensure, payment within the prescribed period of the amount of
   import or export duty corresponding to the customs debt and other charges, they shall require
   any of the persons referred to in Article 7756(3) either to provide an additional guarantee or to
   replace the original guarantee with a new guarantee, according to his choice.
                                              Article 8665
                                         Release of the guarantee
   1.       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 part, of the amount which has been secured, a
            corresponding part of the guarantee shall be released accordingly at the request of the
            person concerned, unless the amount involved does not justify such action.
   3. The Commission may, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures for the implementation of this Article.
                                                                    new
                                                Article 87
                                           Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (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);
   (c)      the rules for a guarantee to be valid only in one Member States as an exception to
            Article 77(8);
   (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
 ---pagebreak---    (f)       the rules on the procedure for the granting of an authorisation to use a comprehensive
             guarantee with a reduced amount or to have a guarantee waiver referred to in Article
             83(2);
   (g)       the rules on the procedure regarding individual and comprehensive guarantees,
             including the revocation and cancellation of the undertaking given by the guarantor
             and the monitoring of the amount of the guarantee and the release of the guarantee;
   (h)       the rules on the procedure regarding the temporary prohibitions referred to in Article
             84.
                                                Article 88
                                   Conferral of implementing powers
   The Commission shall adopt the measures referred to in Article 84 by means of implementing
   acts. Those implementing acts shall be adopted in accordance with the examination procedure
   referred to in Article 244(4).
   On imperative grounds of urgency relating to such measures, duly justified by the need to
   rapidly enhance the protection of the financial interests of the Union and of its Member
   States, the Commission shall adopt immediately applicable implementing acts in accordance
   with the procedure referred to in Article 244(5).
   Where the opinion of the committee referred to in Article 244(1) is to be obtained by written
   procedure, Article 244(6) shall apply.
                                                                   450/2008 (adapted)
                                           CHAPTER 3
    Recovery, and payment, of duty and repayment and remission of
                  the amount of import ⌦ or ⌫ and export duty
                                              SECTION 1
   DETERMINATION OF THE AMOUNT OF IMPORT OR EXPORT DUTY, NOTIFICATION
                    OF THE CUSTOMS DEBT AND ENTRY IN THE ACCOUNTS
                                              Article 8966
                         Determination of the amount of import or export duty
   1.        The amount of import or export duty payable shall be determined by the customs
             authorities responsible for the place where the customs debt is incurred, or is deemed
             to have been incurred in accordance with Article 7555, as soon as they have the
             necessary information.
EN                                                  98                                              EN
 ---pagebreak---    2.      Without prejudice to Article 4127, the customs authorities may accept the amount of
           import or export duty payable determined by the declarant.
                                                                 new
   3.      In certain cases the amount of import or export duty determined may be rounded.
                                                                  450/2008
                                             Article 9067
                                   Notification of the customs debt
   1.      The customs debt shall be notified to the debtor in the form prescribed at the place
           where the customs debt is incurred, or is deemed to have been incurred in accordance
           with Article 7555.
                                                                  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 3220;
                                                                  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
 ---pagebreak---                                                                    450/2008
                                                                   new
   The Commission shall, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures for the implementation of point (d) of the second
   subparagraph of this paragraph.
   2.       Where the amount of import or export duty payable is equal to the amount entered in
            the customs declaration 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.
                                                                   450/2008 (adapted)
                                                                   new
   3.       Where paragraph 2 of this Article does not apply, the customs debt shall be notified
            to the debtor within 14 days of the date on which the customs authorities are in a
            position to determine the amount of import or export duty payable. However, in
            specific situations the notification of the customs debt may be deferred. 
                                                                   450/2008
                                               Article 9168
                                     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 ten10 years.
                                                                   450/2008 (adapted)
   3.       Where an appeal is lodged under Article 3723, the periods laid down in paragraphs 1
            and 2 of this Article shall be suspended, for the duration of the appeal proceedings,
            from the date on which the appeal is lodged.
   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 10884, until a ⌦ the date on
            which ⌫ the decision on the repayment or remission ⌦ was ⌫ is taken.
EN                                                 100                                              EN
 ---pagebreak---                                                                      450/2008
                                              Article 9269
                                         Entry in the accounts
   1.        The customs authorities referred to in Article 8966 shall enter in their accounts, in
             accordance with the national legislation, the amount of import or export duty payable
             as determined in accordance with that Article.
   The first subparagraph shall not apply in cases referred to in the second subparagraph of
   Article 90(1)67(1).
   The customs authorities need not enter in the accounts amounts of import or export duty
   which, pursuant to Article 9168, correspond to a customs debt which could no longer be
   notified to the debtor.
                                                                     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 9370
                                     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
 ---pagebreak---              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
                                               Article 71
                                        Implementing measures
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down rules for entry in the accounts, shall be adopted in accordance with the
   regulatory procedure with scrutiny referred to in Article 184(4).
                                                                  new
                                               Article 94
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)       the cases where Member States round the amount of import or export duty
             determined in accordance with Article 89(3);
   (b)       the cases referred to Article 90(1)(d) where the customs authorities are exempted
             from notification of the customs debt;
EN                                                102                                               EN
 ---pagebreak---    (c)       the time-limit to be respected before the notification of the customs debt and the
             cases where that notification is deferred in accordance with the second sentence of
             Article 90(3).
                                               Article 95
                                  Conferral of implementing powers
                                                                   450/2008 (adapted)
                                                                   new
       The Commission shall adopt measures by means of implementing acts to ensure mutual
   assistance between the customs authorities in case of incurrence of a customs debt. Those
   implementing acts  shall be adopted in accordance with the regulatory ⌦ examination ⌫
   procedure with scrutiny referred to in Article 244(4).184(4).
                                                                   450/2008
                                              SECTION 2
                  PAYMENT 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 9067, shall be paid by the debtor within the period
             prescribed by the customs authorities.
   Without prejudice to Article 38(2)24(2), that period shall not exceed 10 days following
   notification to the debtor of the customs debt. In the case of aggregation of entries in the
   accounts under the conditions laid down in the second subparagraph of Article 93(1)70(1), it
   shall be so fixed as not to enable the debtor to obtain a longer period for payment than if he
   had been granted deferred payment in accordance with Article 9874.
                                                                   450/2008 (adapted)
   Extension of that period may be granted by the customs authorities at the request of ⌦ upon
   application by ⌫ the debtor where the amount of import or export duty payable has been
   determined in the course of post-release control as referred to in Article 4127. Without
   prejudice to Article 100(1)77(1), such extensions shall not exceed the time necessary for the
   debtor to take the appropriate steps to discharge his obligation.
EN                                                 103                                            EN
 ---pagebreak---                                                                     450/2008
   2.       If the debtor is entitled to any of the payment facilities laid down in Articles 9874 to
            10077, payment shall be made within the period or periods specified in relation to
            those facilities.
                                                                    450/2008 (adapted)
                                                                    new
   3.       The measures designed to amend non-essential elements of this Regulation, by
            supplementing it, laying down the conditions for the suspension of the time-limit for
            payment of the amount of import or export duty corresponding to a customs debt
            ⌦ shall be suspended ⌫ in the following ⌦ cases ⌫ situations:
                                                                    450/2008
   (a)      where an application for remission of duty is made in accordance with Article 10884;
   (b)      where goods are to be confiscated, destroyed or abandoned to the State;
   (c)      where the customs debt was incurred pursuant to Article 6746 and there is more than
            one debtor.,
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
   Those measures shall lay down, in particular, the period of the suspension, taking into account
   the time which is reasonable for the conclusion of any formalities or for the recovery of the
   amount of import or export duty corresponding to the customs debt.
                                              Article 9773
                                                 Payment
   1.       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
 ---pagebreak---                                                                   450/2008 (adapted)
                                             Article 9874
                                        Deferment of payment
   Without prejudice to Article 79, tTThe customs authorities shall, at the request of the ⌦ upon
   application by the ⌫ person concerned and upon provision of a guarantee, permit
   ⌦ authorise ⌫ deferment of payment of the duty payable in any of the following ways:
                                                                  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 9975
            Time-limits for deferred ⌦ Periods for which ⌫ payment ⌦ is deferred⌫
   1.       The period for which payment is deferred under Article 9874 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
 ---pagebreak---              payment has been deferred is to be paid on the Friday of the fourth week following
             the calendar week in question at the latest.
   If those periods are calendar months, Member States may provide that the amount of import
   or export duty in respect of which payment has been deferred is to be paid by the 16th day of
   the month following the calendar month in question.
                                                Article 76
                                        Implementing measures
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down the rules for deferment of payment in cases where the customs declaration is
   simplified in accordance with Article 109, shall be adopted in accordance with the regulatory
   procedure with scrutiny referred to in Article 184(4).
                                              Article 77100
                                        Other payment facilities
   1.        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.
                                                                   450/2008 (adapted)
                                                                   new
   ⌦ For a Member State whose currency is the euro, ⌫ Tthe rate of credit interest shall be
   ⌦ equal to ⌫ the interest rate applied by ⌦ as published in the Official Journal of the
   European Union, C series, which ⌫ the European Central Bank ⌦ applied ⌫ to its most
   recent main refinancing operations carried out before ⌦ , on ⌫ the first calendar day of the
   half-year month  in question ( which the reference rate), plus ⌦ due date fell, increased
   by ⌫ one percentage point.
   For a Member State which ⌦ whose currency ⌫ is not participating in the third stage of
   economic and monetary union ⌦ the euro, ⌫ the reference rate ⌦ of credit interest ⌫
   referred to above shall be the equivalent ⌦ equal to the ⌫ rate set by its national central
   bank. In that case, the reference rate in force on the ⌦ applied on the ⌫ first calendar day of
   the half-year       month  in question        by the Central Bank for its main refinancing
   operations, increased by one percentage point, or, for a Member State for which the Central
   Bank rate is not available, the most equivalent rate applied on the first day of the month in
   question on the Member State's money market, increased by one percentage point  shall
   apply for the following six months.
EN                                                 106                                             EN
 ---pagebreak---                                                                      450/2008
   3.2.     The customs authorities may refrain from requiring a guarantee or from charging
            credit interest where it is established, on the basis of a documented assessment of the
            situation of the debtor, that this would create serious economic or social difficulties.
   3. The Commission may, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures for the implementation of paragraphs 1 and 2.
                                                                    new
   4.       In certain cases the customs authorities shall refrain from charging credit interest in
            cases other than those referred to in paragraph 3.
                                                                     450/2008
                                              Article 10178
                                 Enforcement of payment and arrears
   1.       Where the amount of import or export duty payable has not been paid within the
            prescribed period, the customs authorities shall secure payment of that amount by all
            means available to them under the law of the Member State concerned.
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down measures in respect of securing payment from guarantors within the
   framework of a special procedure, shall be adopted in accordance with the regulatory
   procedure with scrutiny referred to in Article 184(4).
   2.       Interest on arrears shall be charged on the amount of import or export duty from the
            date of expiry of the prescribed period until the date of payment.
                                                                     450/2008 (adapted)
                                                                     new
   ⌦ For a Member State whose currency is the euro, ⌫ tThe rate of interest on arrears shall
   be ⌦ equal to ⌫ the interest rate applied by ⌦ as published in the Official Journal of the
   European Union, C series, which ⌫ the European Central Bank ⌦ applied ⌫ to its most
   recent main refinancing operations carried out before ⌦ , on ⌫ the first calendar day of the
   half-year     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
 ---pagebreak---    bank. In that case, the reference rate in force ⌦ applied ⌫ on the first calendar day of the
   half-year month  in question by the Central Bank for its main refinancing operations,
   increased by two percentage points, or, for a Member State for which the Central Bank rate is
   not available, the most equivalent rate applied on the first day of the month in question on the
   Member State's money market, increased by two percentage points  shall apply for the
   following six months.
                                                                    450/2008
                                                                    new
   3.       Where a customs debt has been notified pursuant to Article 90(3)67(3), interest on
            arrears shall be charged over and above the amount of import or export duty, from
            the date on which the customs debt was incurred until the date of its notification,.
               except where goods were released on the basis of a customs declaration lodged in
            accordance with Articles 143, 154 or 156 .
                                                                    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.
                                                                    450/2008 (adapted)
                                                                    new
   5.       The measures designed to amend non-essential elements of this Regulation, by
            supplementing it, laying down the           In certain  cases, in terms of time and
            amounts, in which the customs authorities may waive the collection of             shall
            refrain from charging  interest on arrears in cases other than those referred to in
            paragraph 4  , shall be adopted in accordance with the regulatory procedure with
            scrutiny referred to in Article 184(4).
EN                                                  108                                             EN
 ---pagebreak---                                                Section 3
                   Repayment and remission of the amount of import or export duty
                                                                  new
                                              Article 102
                                         Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the rules for the suspension of the time-limit for payment of the amount of import or
            export duty corresponding to a customs debt referred to in Article 96(3) and the
            period of suspension;
   (b)      the cases where the obligation to charge credit interest is waived in accordance with
            Article 100(4);
   (c)      the cases where the obligation to charge interest on arrears is waived in accordance
            with Article 101(5).
                                                                  450/2008 (adapted)
                                                                  new
                                             SECTION 3
                                  REPAYMENT AND REMISSION
                                            Article 10379
                                      ⌦ General provisions ⌫
   1.       Subject to the conditions laid down in this Section, amounts of import or export duty
            shall, provided that the amount to be repaid or remitted       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
 ---pagebreak---                                                                    450/2008 (adapted)
   In addition, Wwhere an amount of import or export duty has been paid and the corresponding
   customs declaration is invalidated in accordance with Article 150114, that amount shall be
   repaid.
                                                                   new
   2.       In certain cases where the competent authority considers that repayment or remission
            should be granted, that authority shall transmit the case to the Commission for
            decision.
                                                                   450/2008
   32       Subject to the rules of competence for a decision, where the customs authorities
            themselves discover within the periods referred to in Article 108(1)84(1) that an
            amount of import or export duty is repayable or remissible pursuant to Articles
            104,106 or 10780, 82 or 83, they shall repay or remit on their own initiative.
   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.
   54.      Repayment shall not give rise to the payment of interest by the customs authorities
            concerned.
   However, interest shall be paid where a decision granting repayment is not implemented
   within three months of the date on which that decision was taken, unless the failure to meet
   the deadline was outside the control of the customs authorities.
   In such cases, the interest shall be paid from the date of expiry of the three-month period until
   the date of repayment. The rate of interest shall be established in accordance with Article
   10077.
   65.      Where the competent authority has granted repayment or remission in error, the
            original customs debt shall be reinstated insofar as it is not time-barred under Article
            91.68.
                                                                   450/2008 (adapted)
   In such cases, any interest paid under the second subparagraph of paragraph 54 must
   ⌦ shall ⌫ be reimbursed.
EN                                                110                                                EN
 ---pagebreak---                                            Article 10480
          Repayment and remission of Oovercharged amounts of import or export duty
   An amount of import or export duty shall be repaid or remitted insofar as the amount
   corresponding to the customs debt initially notified exceeds the amount payable, or the
   customs debt was notified to the debtor contrary to points (c) or (d) of Article 90(1)67(1).
                                                                  450/2008
                                           Article 10581
               Defective goods or goods not complying with the terms of the contract
   1.      An amount of import duty shall be repaid or remitted if the notification of the
           customs debt relates to goods which have been rejected by the importer because, at
           the time of release, they were defective or did not comply with the terms of the
           contract on the basis of which they were imported.
   Defective goods shall be deemed to include goods damaged before their release.
                                                                  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
           -processing procedure, including for destruction, or the external transit, the customs
           warehousing or the free -zone procedure.
                                           Article 10682
            Repayment or remission on account of Eerror by the competent authorities
   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 10780, 81 and 83, an amount of
           import or export duty shall be repaid or remitted where, as a result of an error on the
           part of the competent authorities, the amount corresponding to the customs debt
           initially notified was lower than the amount payable, provided the following
           conditions are met:
EN                                              111                                                EN
 ---pagebreak---                                                                      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 10783
                                  Repayment and remission in Eequity
   In situations ⌦ cases ⌫ other than those referred to in the second subparagraph of Article
   103(1)79(1) and in Articles 104,105 and 10680, 81 and 82, an amount of import or export
   duty shall be repaid or remitted in the interest of equity where a customs debt is incurred
   under special circumstances in which no deception or obvious negligence may be attributed to
   the debtor.
EN                                                 112                                                 EN
 ---pagebreak---                                                                    450/2008
                                              Article 10884
                               Procedure for repayment and remission
   1.       Applications for repayment or remission in accordance with Article 10379 shall be
            submitted to the appropriate customs office within the following periods:
                                                                   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 3723 against the notification of the
            customs debt, the relevant period specified in the first subparagraph of paragraph 1
            of this Article shall be suspended, from the date on which the appeal is lodged, for
            the duration of the appeal proceedings.
                                                                   new
   3.       In certain cases where a customs authority grants repayment or remission in
            accordance with Articles 106 and 107, the Member State concerned shall inform the
            Commission thereof.
EN                                                 113                                               EN
 ---pagebreak---                                                                    450/2008 (adapted)
                                                                   new
                                             Article 10985
                          Implementing measures ⌦ Delegation of power ⌫
   The Commission shall,         be empowered to adopt delegated acts  in accordance with
       Article 243, specifying:  the regulatory procedure referred to in Article 184(2), adopt
   measures for the implementation of this Section. Those measures shall lay down, in particular,
   the cases in which the Commission shall, in accordance with the management procedure
   referred to in Article 184(3), decide whether remission or repayment of an amount of import
   or export duty is justified.
                                                                   new
   (a)       the rules on the procedure for repayment and remission, including the specification
             of the amount referred in Article 103(1), the content of the application for repayment
             or remission and the formalities to be completed, where necessary, before the amount
             of duty concerned is actually repaid or remitted;
   (b)       the rules on the procedure for the competent authority to transmit the file to the
             Commission;
   (c)       the competent authorities responsible for an error referred to in Article 106;
   (d)       the special circumstances referred to in Article 107;
   (e)       the rules on the procedure for informing the Commission and the information to be
             provided to the Commission in accordance with Article 108(3).
                                              Article 110
                                  Conferral of implementing powers
   The Commission shall adopt the decision referred to in Article 103(2) by implementing acts.
   Those implementing acts shall be adopted in accordance with the advisory procedure referred
   to in Article 244(2).
   On imperative grounds of urgency relating to such decision, duly justified by the right for the
   applicant to rapidly be notified of it, the Commission shall adopt immediately applicable
   implementing acts in accordance with the procedure referred to in Article 244(3).
   Where the opinion of the committee referred to in Article 244(1) is to be obtained by written
   procedure, Article 244(6) shall apply.
EN                                                114                                               EN
 ---pagebreak---                                                                  450/2008 (adapted)
                                        CHAPTER 4
                         Extinguishment of a customs debt
                                           Article 11186
                                          Extinguishment
   1.     Without prejudice to Article 68 and the provisions in force relating to non-recovery
          of the amount of import or export duty corresponding to a customs debt in the event
          of the judicially established insolvency of the debtor, a customs debt on importation
          or exportation shall be extinguished in any of the following ways:
                                                                 new
   (a)    where the debtor can no longer be notified of the customs debt, in accordance with
          Article 91;
                                                                 450/2008
   (b)(a) by payment of the amount of import or export duty;
   (c)(b) subject to paragraph 54, by remission of the amount of import or export duty;
                                                                 450/2008 (adapted)
   (d)(c) where, in respect of goods declared for a customs procedure entailing the obligation
          to pay duties, ⌦ import or export duty, ⌫ the customs declaration is invalidated;
   (e)(d) where goods liable to import or export duties ⌦ duty ⌫ are confiscated;
   (e)    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
 ---pagebreak---        those goods as a result of the actual nature of the goods or unforeseeable
       circumstances or force majeure, or as a consequence of instruction by the customs
       authorities; for the purpose of this point, goods shall be considered as irretrievably
       lost when they have been rendered unusable by any person;
   (h) where the customs debt was incurred pursuant to Article 6746 or 7049 and where the
       following conditions are fulfilled:
       (i) the failure which led to the incurrence of a customs debt had no significant effect
       on the correct operation of the customs procedure concerned and did not constitute
       an attempt at deception;
       (ii) all of the formalities necessary to regularise the situation of the goods are
       subsequently carried out;
   (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 6645 and where the formalities carried out
       in order to enable the preferential tariff treatment referred to in that Article to be
       granted are cancelled;
                                                              450/2008 (adapted)
   (k) where, subject to paragraph 6 5 of this Article, the customs debt was incurred
       pursuant to Article 4667 and evidence is provided to the satisfaction of the customs
       authorities that the goods have not been used or consumed and have been exported
       from ⌦ brought out of ⌫ the customs territory of the ⌦ Union ⌫ Community.
   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.
                                                              new
   4.  The provisions of the customs legislation in force pertaining to standard rates for
       irretrievable loss due to the nature of goods shall apply where the person concerned
       fails to show that the real loss exceeds that calculated by application of the standard
       rate for the goods in question.
EN                                           116                                               EN
 ---pagebreak---                                                             450/2008
   54 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.
   65 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.
   76 Where the customs debt was incurred pursuant to Article 6746, it shall be
      extinguished with regard to the person whose behaviour did not involve any attempt
      at deception and who contributed to the fight against fraud.
   7  The Commission may, in accordance with the regulatory procedure referred to in
      Article 184(2), adopt measures for the implementation of this Article.
                                                           new
                                       Article 112
                                 Application of penalties
      Where the customs debt is extinguished on the basis of Article 111(1)(h), Member
      States shall not be precluded from the application of penalties for failure to comply
      with customs legislation.
                                       Article 113
                                   Delegation of power
      The Commission shall be empowered to adopt delegated acts in accordance with
      Article 243, specifying the list of failures with no significant effect on the correct
      operation of the customs procedure concerned, supplementing the provisions of
      Article 111(1)(h)(i).
EN                                         117                                               EN
 ---pagebreak---                                                                450/2008 (adapted)
                                          TITLE IV
       GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE
                             ⌦ UNION ⌫ COMMUNITY
                                       CHAPTER 1
                            Entry summary declaration
                                         Article 11487
             Obligation to lodge ⌦ Lodging of ⌫ an entry summary declaration
   1.    Goods brought into the customs territory of the ⌦ Union ⌫ Community shall be
         covered by an entry summary declaration,.with the exception of means of transport
         temporarily imported and
                                                              new
   2.    The obligation referred to in paragraph 1 shall be waived:
   (a)   for means of transport and containers placed under the temporary admission
         procedure;
                                                               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;.
                                                              new
   (c)   in other cases where duly justified by the type of traffic or required by international
         agreements.
                                                               450/2008 (adapted)
                                                               new
   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
 ---pagebreak---             competent customs office        within a specific time-limit,  before the goods are
            brought into the customs territory of the Community ⌦ Union ⌫ .
                                                                   new
   4.       Commercial, port or transport information may be used as an entry summary
            declaration provided it contains the necessary particulars for such declaration and is
            available within a specific time-limit, before the goods are brought into the customs
            territory of the Union.
                                                                   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
   5.       The measures designed to amend non-essential elements of this Regulation, by
            supplementing it, laying down the following:
           (a) the cases, other than those referred to in paragraph 1 of this Article, in which the
   requirement for an entry summary declaration may be waived or adapted and the conditions
   under which it may be so waived or adapted;
           (b) the deadline by which the entry summary declaration is to be lodged or made
   available before the goods are brought into the customs territory of the Community;
           (c) the rules for exceptions from and variations to the deadline referred to in point (b);
           (d) the rules for determining the competent customs office at which the entry summary
   declaration is to be lodged or made available and where risk analysis and risk-based entry
   controls are to be carried out,
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
   In adopting those measures, account shall be taken of the following:
           (a) special circumstances;
           (b) the application of those measures to certain types of goods traffic, modes of
   transport or economic operators;
           (c) international agreements which provide for special security arrangements.
EN                                                119                                                 EN
 ---pagebreak---                                                                   new
                                             Article 115
                                            Risk analysis
   The customs office referred to in Article 114(3) shall, within a specific time-limit, carry out
   risk analysis, primarily for safety and security purposes, on the basis of the entry summary
   declaration and take the necessary measures based on the results of that risk analysis.
                                                                  450/2008
                                              Article 88
                                 Lodgement and responsible person
   1. The entry summary declaration shall be lodged using an electronic data-processing
   technique. Commercial, port or transport information may be used provided it contains the
   necessary particulars for an entry summary declaration.
   Customs authorities may, in exceptional circumstances, accept paper-based entry summary
   declarations, provided that they apply the same level of risk management as that applied to
   entry summary declarations made using an electronic data-processing technique and that the
   requirements for the exchange of such data with other customs offices can be met.
   2. The entry summary declaration shall be lodged by the person who brings the goods into the
   customs territory of the Community or who assumes responsibility for the carriage of the
   goods into that territory.
   3. Notwithstanding the obligations of the person referred to in paragraph 2, the entry summary
   declaration may be lodged instead by one of the following persons:
           (a) the importer or consignee or other person in whose name or on whose behalf the
   person referred to in paragraph 2 acts;
           (b) any person who is able to present the goods in question or to have them presented
   to the competent customs authority.
   4. Where the entry summary declaration is lodged by a person other than the operator of the
   means of transport by which the goods are brought on to Community customs territory, that
   operator shall lodge with the appropriate customs office a notification of arrival in the form of
   a manifest, a dispatch note or a load sheet containing the information required in order to
   enable all the goods transported which are to be covered by an entry summary declaration to
   be identified.
   The Commission shall, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures stipulating the information which must appear on the
   notification of arrival.
EN                                               120                                                 EN
 ---pagebreak---    Paragraph 1 shall apply, mutatis mutandis, to the notification of arrival mentioned in the first
   subparagraph of this paragraph.
                                                                   450/2008 (adapted)
                                              Article 89116
                Amendment ⌦ and expiry ⌫ of ⌦ an ⌫ entry summary declaration
   1.       The person who lodges the entry summary declaration shall, at his request, be
            permitted ⌦ declarant may, upon application, be authorised ⌫ to amend one or
            more particulars of that ⌦ the entry summary ⌫ declaration after it has been
            lodged.
                                                                   450/2008
   However, no such amendment shall be possible after any of the following events:
           (a) the customs authorities have informed the person who lodged the entry summary
   declaration that they intend to examine the goods;
           (b) the customs authorities have established that the particulars in question are
   incorrect;
           (c) the customs authorities have allowed the removal of the goods from the place
   where they were presented.
   2. The measures designed to amend non-essential elements of this Regulation, by
   supplementing it, laying down exceptions to paragraph 1(c) of this Article, defining, in
   particular, the following:
           (a) criteria for establishing grounds for amendments after removal;
           (b) the data elements which may be amended;
           (c) the time limit after removal within which amendment may be permitted,
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
                                                                   new
   2.       The entry summary declaration shall be deemed not to have been lodged when the
            goods declared have not been brought into the customs territory of the Union within
            a specific time-limit after the declaration has been lodged.
EN                                                 121                                              EN
 ---pagebreak---                                                                   450/2008 (adapted)
                                             Article 90117
                      Customs declaration replacing entry summary declaration
   The competent customs office may waive the lodging of an entry summary declaration in
   respect of goods for which, prior to the expiry of the deadline referred to in point (b) of the
   first subparagraph of Article 87(3) ⌦ time-limit for lodging that declaration, ⌫ a customs
   declaration is lodged. In that case, the customs declaration shall contain at least the particulars
   necessary for the entry summary declaration. Until such time as the customs declaration is
   accepted in accordance with Article 148112, it shall have the status of an entry summary
   declaration.
                                                                  new
                                               Article 118
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the rules on the procedure for lodging an entry summary declaration;
   (b)      the time-limit within which risk analysis is to be carried out and the necessary
            measures to be taken, in accordance with Article 115;
   (c)      the rules on the procedure for amending the entry summary declaration, as referred to
            in Article 116(1);
   (d)      the time-limit referred to in Article 116(2), within which an entry summary
            declaration, is deemed not to have been lodged.
EN                                                 122                                                 EN
 ---pagebreak---                                                                      450/2008 (adapted)
                                                                     new
                                            CHAPTER 2
                                         ARRIVAL OF GOODS
                                              SECTION 1
       ENTRY OF GOODS INTO THE CUSTOMS TERRITORY OF THE ⌦ UNION ⌫
                                             COMMUNITY
                                                                     new
                                               Article 119
                     Notification of arrival of a sea-going vessel or of an aircraft
   1.       The operator of a sea-going vessel or of an aircraft entering the customs territory of
            the Union shall notify the arrival to the customs office of first entry upon arrival of
            the means of transport.
   Where information on arrival of a sea-going vessel or of an aircraft is available to the customs
   authorities they may waive the notification referred to in the first subparagraph.
   2.       Port or airport systems or other available methods of information shall be used to
            notify the arrival of the means of transport where acceptable to the customs
            authorities.
                                                                     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
 ---pagebreak---                                                                     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 218166, Community ⌦ Union ⌫ goods shall not be subject to
   customs supervision once their customs status is established.
   Non-Community ⌦ Non-Union ⌫ goods shall remain under customs supervision until their
   customs status is changed, or they are re-exported ⌦ brought out of the customs territory of
   the Union ⌫ or destroyed.
                                                                    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
 ---pagebreak---                                                              450/2008 (adapted)
   32. 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.
   65. Paragraph 1 shall not apply to means of transport and goods carried thereon only
       passing through the territorial waters or the airspace of the customs territory of the
       Community ⌦ Union ⌫ without a stop within that territory.
                                        Article 12293
                 Intra-Community ⌦ Intra-Union ⌫ air and sea services
   1.  Articles 114 to 119, 121 (1) and 123 to 12687 to 90, 92(1) and 94 to 97 shall not
       apply to goods which have temporarily left the customs territory of the ⌦ Union ⌫
       Community while moving between two points in that territory by sea or air, provided
       that carriage has been effected by a direct route and by an air or regular shipping
       service without a stop outside the customs territory of the ⌦ Union ⌫ Community.
                                                             450/2008
   2.  The measures designed to amend non-essential elements of this Regulation, by
       supplementing it, laying down special provisions for air and regular shipping
       services, shall be adopted in accordance with the regulatory procedure with scrutiny
       referred to in Article 184(4).
EN                                           125                                               EN
 ---pagebreak---                                                            new
   2. In certain cases the customs authorities shall authorise shipping services for the
      purposes of paragraph 1 and of Article 132(2).
                                                            450/2008
                                       Article 12394
                         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
 ---pagebreak---                                          SECTION 2
           PRESENTATION, UNLOADING AND EXAMINATION OF GOODS
                                        Article 12495
                             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
 ---pagebreak---                                                                   450/2008
                                                                  new
   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  .
                                                                 new
   4.       Where non-Union goods presented to customs are not covered by an entry summary
            declaration, and except where the lodging of such declaration is not required, the
            holder of the goods shall lodge such a declaration or a customs declaration replacing
            it immediately.
                                                                  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.
                                                                 new
   6.       Goods presented to customs shall not be removed from the place where they have
            been presented without the permission of the customs authorities.
                                                                  450/2008 (adapted)
                                              Article 12596
                                 Unloading and examination of goods
   1.       Goods shall be unloaded or trans-shipped from the means of transport carrying them
            solely with the permission ⌦ authorisation ⌫ of the customs authorities in places
            designated or approved by those authorities.
   However, such permission ⌦ authorisation ⌫ shall not be required in the event of an
   imminent danger necessitating the immediate unloading of all or part of the goods. In that
   case, the customs authorities shall immediately be informed accordingly.
EN                                                 128                                            EN
 ---pagebreak---                                                                 450/2008
   2.       The customs authorities may at any time require goods to be unloaded and unpacked
            for the purpose of examining them, taking samples or examining the means of
            transport carrying them.
   3. Goods presented to customs shall not be removed from the place where they have been
   presented without the permission of the customs authorities.
                                            SECTION 3
                             FORMALITIES AFTER PRESENTATION
                                                                450/2008 (adapted)
                                                                new
                                           Article 12697
      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 ⌦ non-
            Union ⌫ 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
                                             Article 98
                         Goods deemed to be placed in temporary storage
   1.       Except where goods are immediately placed under a customs procedure for which a
            customs declaration has been accepted, or have been placed in a free zone, non-
            Community goods presented to customs shall be deemed to have been placed under
            temporary storage, in accordance with Article 151.
   2.       Without prejudice to the obligation laid down in Article 87(2) and the exceptions or
            waiver provided for by the measures adopted under Article 87(3), where it is found
            that non-Community goods presented to customs are not covered by an entry
EN                                              129                                              EN
 ---pagebreak---              summary declaration, the holder of the goods shall lodge such a declaration
             immediately.
                                                SECTION 4
                         GOODS MOVED UNDER A TRANSIT PROCEDURE
                                                                      450/2008 (adapted)
                                                                      new
                                               Article 12799
                                 Waiver for goods arriving under transit
   Article 121(2) to (6) 92, with the exception of the first subparagraph of paragraph 1 thereof,
   and Articles 95 to 98 124, 125, 126 and 203  shall not apply when goods already under a
   transit procedure are brought into the customs territory of the ⌦ Union. ⌫ Community.
                                              Article 128100
         Provisions applicable to non-Community goods after a transit procedure has ended
                   ⌦ Non-Union goods not presented immediately upon arrival ⌫
   Articles 125, 126 and 20396, 97 and 98 shall apply to ⌦ non-Union ⌫ non-Community
   goods moving under a transit procedure, once such goods have been presented to the customs
   office of destination in the customs territory of the ⌦ Union ⌫ Community, in accordance
   with the rules governing ⌦ the ⌫ transit ⌦ procedure ⌫ .
                                                                      new
                                                Article 129
                                           Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)       the rules on the notification of arrival referred to in Article 119;
   (b)       special rules for the entry into the customs territory of the Union and the presentation
             to customs of goods in accordance with Articles 121(5) and 124(5);
   (c)       the rules for the granting of the authorisation referred to in Article 122(2).
EN                                                  130                                               EN
 ---pagebreak---                                                              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 130101
                Presumption of customs status of ⌦ Union ⌫ Community goods
   1.     Without prejudice to Article 161, Aall goods in the customs territory of the
          ⌦ Union ⌫ Community shall be presumed to have the customs status of
          ⌦ Union ⌫ Community goods, unless it is established that they are not
          ⌦ Union ⌫ Community goods.
                                                             450/2008
   2.     The measures designed to amend non-essential elements of this Regulation, by
          supplementing it, laying down:
                                                             450/2008 (adapted)
                                                             new
   2.     (a) the ⌦ In certain ⌫ cases in which the presumption referred to ⌦ laid down ⌫
          in paragraph 1 of this Article does ⌦ shall ⌫ not apply.;
         (b) the means by which ⌦ and ⌫ the customs status of ⌦ Union ⌫ Community
   goods may 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
 ---pagebreak---                                                                   450/2008
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
                                                                  450/2008 (adapted)
                                            Article 131102
                      Loss of customs status of ⌦ Union ⌫ Community goods
   Community ⌦ Union ⌫ goods shall become non-Community ⌦ non-Union ⌫ goods in
   the following cases:
   (a)      where they are moved ⌦ brought ⌫ out of the customs territory of the
            ⌦ Union ⌫ Community, insofar as the rules on internal transit or the measures laid
            down in accordance with Article 103 do not apply;
                                                                  450/2008
   (b)      where they have been placed under the external transit procedure, a storage
            procedure or the inward -processing procedure, insofar as the customs legislation so
            allows;
   (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 132103
         Community ⌦ Union ⌫ goods leaving the customs territory ⌦ of the Union ⌫
                                             temporarily
                                                                  new
   1.       In the cases referred to in Article 194(2)(b) to (f), goods shall keep their customs
            status as Union goods only if that status is established under certain conditions and
            by means laid down in the customs legislation.
EN                                                132                                             EN
 ---pagebreak---                                                                   450/2008 (adapted)
                                                                  new
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down the conditions under which Community
   ⌦ 2.      In certain cases Union ⌫ goods may move, without being subject to a customs
             procedure, from one point to another within the customs territory of the
             ⌦ Union ⌫ Community and temporarily out of that territory without alteration of
             their customs status, shall be adopted in accordance with the regulatory procedure
             with scrutiny referred to in Article 184(4).
                                                                  new
                                               Article 133
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (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;
   (c)       the cases where the goods referred to in Article 130(3) do not have the customs status
             of Union goods;
   (d)       the cases where the customs status of goods referred to in Article 132(2) is not
             altered.
EN                                                 133                                              EN
 ---pagebreak---                                                                   450/2008
                                           CHAPTER 2
                     Placing goods under a customs procedure
                                             SECTION 1
                                        GENERAL PROVISIONS
                                                                  450/2008 (adapted)
                                                                  new
                                            Article 134104
     Customs declaration of goods and customs supervision of ⌦ Union ⌫ Community goods
   1.      All goods intended to be placed under a customs procedure, except for the free -zone
           procedure,      and the temporary storage procedures,  shall be covered by a
           customs declaration appropriate for the particular procedure.
                                                                  new
   2.      In certain cases persons other than economic operators shall lodge a customs
           declaration using means other than electronic data-processing techniques.
                                                                  450/2008 (adapted)
   3.2.    Community ⌦ Union ⌫ goods declared for export, internal Community
           ⌦ Union ⌫ transit or outward processing shall be subject to customs supervision
           from the time of acceptance of the declaration referred to in paragraph 1 until such
           time as they leave ⌦ are brought out of ⌫ the customs territory of the Community
           ⌦ Union ⌫ or are abandoned to the State or destroyed or the customs declaration
           is invalidated.
                                            Article 135105
                                        Competent customs offices
   1.      Except where Community ⌦ Union ⌫ legislation provides otherwise, Member
           States shall determine the location and competence of the various customs offices
           situated in their territory.
EN                                                134                                           EN
 ---pagebreak---                                                                       450/2008
   2.        Member States shall ensure that official opening hours are fixed for those offices that
             are reasonable and appropriate, taking into account the nature of the traffic and of the
             goods and the customs procedures under which they are to be placed, so that the flow
             of international traffic is neither hindered nor distorted.
   2. The Commission shall in accordance with the regulatory procedure referred to in
             Article 184(2), adopt measures defining the various roles and responsibilities of
             competent customs offices, and notably of the following
   (a) the customs offices of entry, import, export or exit;
   (b) the customs offices carrying out the formalities for the placing of goods under a customs
             procedure.;
   (c) the customs offices granting authorisations and supervising customs procedures.
                                                                      new
                                                 Article 136
                                            Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)       the cases where the persons other than economic operators lodge a customs
             declaration in accordance with Article 134(2) and the means to be used for that
             purpose;
   (b)       the competent customs office for placing goods under a customs procedure
                                                 Article 137
                                    Conferral of implementing powers
   The Commission shall adopt measures on the official opening hours referred to in Article
   135(2) by means of implementing acts. Those implementing acts shall be adopted in
   accordance with the examination procedure referred to in Article 244(4).
EN                                                   135                                              EN
 ---pagebreak---                                                                    450/2008 (adapted)
                                           Article 138 106
                                        Centralised clearance
   1.       ⌦ The ⌫ cCustoms authorities may authorise a person to lodge, or make available,
            at the customs office responsible for the place where he is established a customs
            declaration for goods which are presented to customs at another customs office. In
            such cases, the customs debt shall be deemed to be incurred at the customs office at
            which the customs declaration is lodged or made available.
   2.       The customs office at which the customs declaration is lodged or made available
            shall carry out the formalities for the verification of the declaration, ⌦ 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
            lodged or made available and shall allow release of the goods, taking into account
            information received from that office.
                                                                   new
            Those customs offices shall exchange information necessary for the release of the
            goods. The customs office at which the goods are presented shall allow the release of
            the goods.
                                                                   450/2008
   4. The measures designed to amend non-essential elements of this Regulation, by
   supplementing it, laying down in particular, rules in respect of the following:
          (a) the granting of the authorisation referred to in paragraph 1;
          (b) the cases in which review of the authorisation is to be carried out;
          (c) the conditions under which the authorisation is granted;
          (d) identification of the customs authority competent for the granting of the
   authorisation;
          (e) consultation with and provision of information to other customs authorities, where
   appropriate;
          (f) the conditions under which the authorisation may be suspended or revoked;
EN                                                136                                             EN
 ---pagebreak---            (g) the specific role and responsibilities of the competent customs offices involved,
   particularly in respect of the controls to be applied;
           (h) the form of, and any time limit for, the completion of formalities,
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
   Those measures shall take account of the following:
   –        with regard to point (c), where more than one Member State is involved, compliance
            by the applicant with the criteria laid down in Article 14 for the granting of the status
            of authorised economic operator,
   –        with regard to point (d), the place where the applicant’s main accounts for customs
            purposes are held or accessible, facilitating audit-based controls, and where at least
            part of the activities to be covered by the authorisation are to be carried out.
                                                                    new
                                               Article 139
                                           Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (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
   1. The customs declaration shall be lodged using an electronic data-processing technique. The
   customs authorities may allow the customs declaration to take the form of an entry in the
   declarant’s records, provided that the customs authorities have access to those data in the
   declarant’s electronic system and that the requirements for any necessary exchange of such
   data between customs offices are met.
   2. Where this is provided for in the customs legislation, the customs authorities may accept a
   paper-based customs declaration, or a customs declaration made orally or by any other act
   whereby goods can be placed under a customs procedure.
EN                                                 137                                                EN
 ---pagebreak---                                                                 450/2008
   3.       The Commission shall, in accordance with the regulatory procedure referred to in
            Article 184(2), adopt measures for the implementation of this Article.
                                                                450/2008 (adapted)
                                             SECTION 2
                             STANDARD CUSTOMS DECLARATIONS
                                            Article 140108
                        Content of a declaration and supporting documents
   1.       ⌦ Standard ⌫Ccustoms declarations shall contain all the particulars necessary for
            application of the provisions governing the customs procedure for which the goods
            are declared. Customs declarations made using an electronic data-processing
            technique shall contain an electronic signature or other means of authentication.
            Paper-based declarations shall be signed.
                                                                450/2008
   The Commission shall, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures laying down the specifications to which customs declarations
   must correspond.
                                                                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
   3. When a customs declaration is lodged using an electronic data-processing technique, the
   customs authorities may also allow supporting documents to be lodged using that technique.
EN                                                138                                          EN
 ---pagebreak---    Customs authorities may accept, instead of the lodging of those documents, access to the
   relevant data in the economic operator’s computer system.
   However, upon request by the declarant, the customs authorities may allow those documents
   to be made available after release of the goods.
                                                                    new
   2.       Supporting documents shall be provided to the customs authorities where Union
            legislation so requires or where necessary for customs controls.
   3.       In specific cases customs authorities may authorise economic operators to establish
            supporting documents.
                                                                    450/2008
   4. The Commission shall in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures for the implementation of paragraphs 2 and 3 of this Article.
                                                                    new
                                               Article 142
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the rules on the procedure for lodging the standard customs declaration referred to in
            Article 140;
   (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
 ---pagebreak---                                                                   450/2008 (adapted)
                                                                  new
                                            SECTION 3
                            SIMPLIFIED CUSTOMS DECLARATIONS
                                           Article 143109
                                       Simplified declaration
   (1)     The customs authorities shall, provided that the conditions of paragraphs 2 and 3 of
           this Article are fulfilled,    may  authorise ⌦ a ⌫ any person to have goods
           placed under a customs procedure on the basis of a simplified declaration which may
           omit certain of the particulars ⌦referred to in Article 140 ⌫ and ⌦ the ⌫
           supporting documents referred to in Article 141108.
                                                                  450/2008
   2.      The measures designed to amend non-essential elements of this Regulation, by
           supplementing it, relating to the conditions under which the authorisation referred to
           in paragraph 1 of this Article is to be given, shall be adopted in accordance with the
           regulatory procedure with scrutiny referred to in Article 184(4).
   3.      The Commission may, in accordance with the regulatory procedure referred to in
           Article 184(2), adopt measures concerning the specifications to which the simplified
           declarations must correspond.
                                                                  450/2008 (adapted)
                                                                  new
                                           Article 144110
                                     Supplementary declaration
   1.      In the case of a simplified declaration pursuant to Article 143109(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
 ---pagebreak---    The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down exceptions to the first subparagraph of this paragraph, shall be adopted in
   accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
                                                                     new
   2.        In certain cases the obligation to lodge a supplementary declaration shall be waived.
                                                                     450/2008 (adapted)
                                                                     new
   3.2.      The supplementary declaration and the simplified declaration referred to in Article
             143109(1) or the entry in the declarant’s records referred to in Article 154, and the
             supplementary declaration  shall be deemed to constitute a single, indivisible
             instrument taking effect ⌦ , respectively, ⌫ on the date on which the simplified
             declaration is accepted in accordance with Article 112 148 ⌦ and on the date on
             which the goods are entered in the declarant's records ⌫ .
                                                                     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 7555, to be the place
             where the customs declaration has been lodged.
                                                                     new
                                                Article 145
                                           Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)       the rules for the granting of the authorisation referred to in Article 143;
   (b)       the rules on procedure for lodging the simplified declaration referred to in Article
             143;
   (c)       the rules on procedure for lodging the supplementary declaration referred to in
             Article 144;
   (d)       the cases where the obligation to lodge a supplementary declaration is waived in
             accordance with Article 144(2).
EN                                                  141                                            EN
 ---pagebreak---                                                                   450/2008 (adapted)
                                             SECTION 4
                  PROVISIONS APPLYING TO ALL CUSTOMS DECLARATIONS
                                            Article 146111
                              Person lodging a ⌦ customs ⌫ declaration
   1.       Without prejudice to Article 144(1)110(1), a customs declaration may be made
            ⌦ lodged ⌫ by any person who is able to present or make available ⌦ provide ⌫
            all of the documents which are required for the application of the provisions
            governing the customs procedure in respect of which the goods are declared. That
            person shall also be able to present the goods in question or to have them presented
            to the competent customs office.
   However, where acceptance of a customs declaration imposes particular obligations on a
   specific person, ⌦ that ⌫ the declaration must ⌦ shall ⌫ be made by that person or by
   his representative.
   2.       The declarant shall be established in the customs territory of the ⌦ Union ⌫
            Community.
   3.       However, theThe following declarants shall not be required to be established ⌦ in
            that customs territory ⌫ : within the Community:
   (a)-     persons who lodge a ⌦ customs ⌫ declaration for transit or temporary admission;
                                                                  450/2008
   (b)-     persons who declare goods occasionally, provided that the customs authorities deem
            this to be justified.
   3. The measures designed to amend non-essential elements of this Regulation, by
   supplementing it, laying down the cases in which, and the conditions under which, the
   requirements referred to in paragraph 2 may be waived, shall be adopted in accordance with
   the regulatory procedure with scrutiny referred to in Article 184(4).
                                                                  new
   4.       The requirement to be established in the customs territory of the Union may be
            waived in cases other than those laid down in paragraph 3.
EN                                                142                                            EN
 ---pagebreak---                                               Article 147
                 Lodging a customs declaration prior to the presentation of the goods
   A customs declaration may be lodged prior to the expected presentation of the goods to
   customs. If the goods are not presented within 30 calendar days following the lodging of the
   customs declaration, the customs declaration shall be deemed not to have been lodged.
                                                                  450/2008 (adapted)
                                            Article 148112
                              Acceptance of a ⌦ customs ⌫ declaration
   1.       ⌦ Customs declarations ⌫ Declarations which comply with the conditions laid
            down in this Chapter shall be accepted by the customs authorities immediately,
            provided that the goods to which they refer have been presented to customs or, to the
            satisfaction of the customs authorities, are made available for customs controls.
                                                                  450/2008
   Where the declaration takes the form of an entry in the declarant’s records and access to those
   data by the customs authorities, the declaration shall be deemed to have been accepted at the
   moment at which the goods are entered in the records. The customs authorities may, without
   prejudice to the legal obligations of the declarant or to the application of security and safety
   controls, waive the obligation for the goods to be presented or to be made available for
   customs control.
   2. Without prejudice to Article 110(2) or the second subparagraph of paragraph 1 of this
   Article, where a customs declaration is lodged at a customs office other than the office at
   which the goods are presented, the declaration shall be accepted when the office at which the
   goods are presented confirms the availability of the goods for customs controls.
                                                                  450/2008
   2.3.     The date of acceptance of the customs declaration by the customs authorities shall,
            except where otherwise provided, be the date to be used for the application of the
            provisions governing the customs procedure for which the goods are declared and for
            all other import or export formalities.
   4. The Commission shall, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures laying down detailed rules for the implementation of this
   Article.
EN                                                143                                               EN
 ---pagebreak---                                                                  450/2008 (adapted)
                                           Article 149113
                            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.
   3. The measures designed to amend non-essential elements of this Regulation, by
   supplementing it, laying down exceptions to paragraph 2(c) of this Article, shall be adopted in
   accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
                                                                new
   3.      Upon application, within a specific time-limit, the amendment of the customs
           declaration may be authorised after release of the goods.
EN                                               144                                               EN
 ---pagebreak---                                                                     450/2008 (adapted)
                                             Article 150114
                             Invalidation of a ⌦ customs ⌫ declaration
   1.        The customs authorities shall, at the request of ⌦ upon application by ⌫ the
             declarant, invalidate a ⌦ customs ⌫ declaration already accepted in the following
             cases:
                                                                    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.
                                                                    450/2008 (adapted)
                                                                    new
   However, where the customs authorities have informed the declarant of their intention to
   examine the goods, a request ⌦ an application ⌫ for invalidation of the ⌦ customs ⌫
   declaration shall not be accepted before the examination has taken place.
   2.        The ⌦ customs ⌫ declaration shall not be invalidated after the goods have been
             released unless where otherwise provided .
                                                                    450/2008
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down exceptions to the first subparagraph of this paragraph, shall be adopted in
   accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
                                                                    new
                                               Article 151
                                         Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
EN                                                 145                                               EN
 ---pagebreak---    (a)      the cases where the requirement for the declarant to be established in the customs
            territory of the Union is waived in accordance with Article 146(4);
   (b)      the acceptance of a customs declaration referred to in to Article 148;
   (c)      the rules on the procedure for amending the customs declaration after the release of
            the goods as referred to in Article 149(2)(c);
   (d)      the rules for invalidating the customs declaration after the release of the goods, as
            referred to in Article 150(2).
                                                                  450/2008 (adapted)
                                             SECTION 5
                                     OTHER SIMPLIFICATIONS
                                            Article 152115
    Facilitation of the drawing-up of customs declarations for goods falling under different tariff
                                             subheadings
   1.       Where a consignment is made up of goods falling within different tariff subheadings,
            and dealing with each of those goods in accordance with its tariff subheadings for the
            purpose of drawing-up the customs declaration would entail a burden of work and
            expense disproportionate to the import duties ⌦ and export duty ⌫ chargeable, the
            customs authorities may, at the request of ⌦ upon application by ⌫ the declarant,
            agree that import duties ⌦ and export duty ⌫ be charged on the whole
            consignment on the basis of the tariff subheadings of the goods which are subject to
            the highest rate of import or export duty.
                                                                  450/2008
   The Commission may, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures for the implementation of this Article.
                                                                  new
   2.       Paragraph 1 shall not apply for goods subject to prohibitions or restrictions or excise
            duty.
EN                                                146                                               EN
 ---pagebreak---                                                 Article153
                                   Conferral of implementing powers
   The Commission shall adopt measures for the determination of the tariff subheading for the
   application of Article 152(1) by means of implementing acts. Those implementing acts shall
   be adopted in accordance with the examination procedure referred to in Article 244(4).
                                                                    new
                                               Article 116
                          Simplification of customs formalities and controls
   1. Customs authorities may authorise simplifications, other than as referred to under Section 3
   of this Chapter, of the customs formalities and controls.
   2. The measures designed to amend non-essential elements of this Regulation, by
   supplementing it, laying down in particular rules in respect of the following:
           (a) the granting of the authorisations referred to in paragraph 1;
           (b) the cases in which review of the authorisations is to be carried out and the
   conditions under which their use is to be monitored by the customs authorities;
           (c) the conditions under which the authorisations are granted;
           (d) the conditions under which an economic operator may be authorised to carry out
   certain customs formalities which should in principle be carried out by the customs
   authorities, including the self-assessment of import and export duties, and to perform certain
   controls under customs supervision;
           (e) identification of the customs authority competent for the granting of the
   authorisations;
           (f) consultation with and provision of information to other customs authorities, where
   appropriate;
           (g) the conditions under which the authorisations may be suspended or revoked;
           (h) the specific role and responsibilities of the competent customs offices involved,
   particularly in respect of the controls to be applied;
           (i) the form of, and any time limit for, the completion of formalities,
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
   Those measures shall take account of the following:
EN                                                 147                                             EN
 ---pagebreak---    –        the customs formalities to be completed and customs controls to be performed for
            security and safety purposes on goods brought into or leaving the customs territory of
            the Community,
   –        the rules adopted pursuant to Article 25(3),
   –        with regard to point (d), where more than one Member State is involved, the
            applicant shall hold the status of authorised economic operator in accordance with
            Article 14,
   –        with regard to point (e), the place where the applicant’s main accounts for customs
            purposes are held or accessible, facilitating audit-based controls, and where at least
            part of the activities to be covered by the authorisation are to be carried out.
                                                                    new
                                                Article 154
                                     Entry in the declarant’s records
   1.       The customs authorities may, upon application, authorise a person to lodge a customs
            declaration in the form of an entry in the declarant’s records, provided that the
            customs authorities have access to those data in the declarant’s electronic system.
   2.       The customs authorities may, upon application, waive the obligation for the goods to
            be presented.
   3.       The customs declaration shall be deemed to have been accepted at the moment at
            which the goods are entered in the records.
   4.       The customs authority shall take the necessary measures to ensure that the holder of
            the authorisation complies with his obligations.
                                                Article 155
                                           Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the rules for the granting of the authorisation referred to in Article 154 (1) and (2);
   (b)      the rules on the procedure for lodging a customs declaration in the form of an entry
            in the declarant's records in accordance with Article 154(1);
   (c)      the obligations of the holder of the authorisation referred to in Article 154(4);
   (d)      the rules on the procedure for taking the necessary measures laid down in Article
            154(4).
EN                                                  148                                             EN
 ---pagebreak---                                                Article 156
                                            Self-assessment
   1.       Customs authorities may, upon application, authorise an economic operator to carry
            out certain customs formalities which are to be carried out by the customs
            authorities, to determine the amount of import and export duty payable, and to
            perform certain controls under customs supervision.
   2.       The applicant for the authorisation referred to in paragraph 1 shall be an authorised
            economic operator for customs simplifications.
   3.       The competent customs office shall take the necessary measures to ensure that the
            holder of the authorisation referred to in paragraph 1 complies with his obligations.
                                               Article 157
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the rules for the granting of the authorisation referred to in Article 156(1);
   (b)      the customs formalities and the controls to be carried out by the holder of the
            authorisation in accordance with Article 156(1);
   (c)      the obligations of the holder of the authorisation referred to in Article 156(3);
   (d)      the rules on the procedure for taking the necessary measures laid down in Article
            156(3).
                                                                    450/2008 (adapted)
                                           CHAPTER 3
                            Verification and release of goods
                                              SECTION 1
                                            VERIFICATION
                                             Article 158117
                                 Verification of a customs declaration
   The customs authorities may, for the purpose of verifying the accuracy of the particulars
   contained in a customs declaration which they have ⌦ has been ⌫ accepted:
EN                                                 149                                            EN
 ---pagebreak---                                                                     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 159118
                                 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 160119
                              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
 ---pagebreak---                                                              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
   3. The Commission shall, in accordance with the management procedure referred to in
      Article 184(3), adopt measures laying down the procedure to be followed in the
      event of divergent results of examinations pursuant to paragraph 1 of this Article.
                                      Article 161120
                                 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 162121
                                  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
 ---pagebreak---                                                                     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 163122
                  Implementing measures ⌦ Conferral of implementing powers ⌫
                                                                    450/2008
                                                                    new
   The Commission may,            shall adopt by means of implementing acts measures on the
   verification of the customs declaration, the examination and sampling of goods and the results
   of the verification. Those implementing acts shall be adopted  in accordance with the
   regulatory examination  procedure referred to in Article 244(4)184(2) , adopt measures
   for the implementation of this Section.
                                               SECTION 2
                                               RELEASE
                                              Article 164123
                                          Release of the goods
                                                                    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
 ---pagebreak---                                                                   450/2008
   The first subparagraph shall also apply where verification as referred to in Article 158117
   cannot be completed within a reasonable period of time and the goods are no longer required
   to be present for verification purposes.
   2.       All the goods covered by the same declaration shall be released at the same time.
                                                                  450/2008 (adapted)
                                                                  new
   For the purposes of the first subparagraph, where a customs declaration covers ⌦ goods
   falling under ⌫ two or more ⌦ tariff sub-headings ⌫ items, the particulars relating to
   ⌦ goods falling under ⌫ each item ⌦ tariff sub-heading ⌫ shall be deemed to constitute
   a separate customs declaration.
                                                                  450/2008
   3.       Where the goods are presented at a customs office other than the office at which the
            customs declaration has been accepted, the customs authorities involved shall
            exchange the information necessary for the release of the goods, without prejudice to
            appropriate controls.
                                                                  450/2008
                                            Article 165124
   Release dependent upon payment of the amount of import or export duty corresponding to the
                                customs debt or provision of a guarantee
   1.       Where the placing of goods under a customs procedure gives rise to a customs debt,
            the release of the goods shall be conditional upon the payment of the amount of
            import or export duty corresponding to the customs debt or the provision of a
            guarantee to cover that debt.
                                                                  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
 ---pagebreak---                                                                     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.
   2.       The Commission may, in accordance with the regulatory procedure referred to in
            Article 184(2), adopt measures laying down exceptions to the first and third
            subparagraphs of paragraph 1 of this Article.
                                                                    new
   2.       In certain cases, the release of the goods shall not be conditional upon the payment of
            the amount of import or export duty corresponding to the customs debt or to the
            provision of a guarantee to cover that debt.
                                               Article 166
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying the cases referred to in Article 165(2).
                                                                    450/2008
                                           CHAPTER 4
                                        Disposal of goods
                                             Article 167125
                                          Destruction of goods
   Where the customs authorities have reasonable grounds for so doing, they may require goods
   which have been presented to customs to be destroyed and shall inform the holder of the
   goods accordingly. The costs of destruction shall be borne by the holder of the goods.
                                             Article 168126
                           Measures to be taken by the customs authorities
   1.       The customs authorities shall take any necessary measures, including confiscation
            and sale, or destruction, to dispose of goods in the following cases:
EN                                                 154                                              EN
 ---pagebreak---                                                                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 169127.
                                                               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
 ---pagebreak---                                               Article 169127
                                               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
                                         Implementing measures
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, relating to the implementation of this Chapter, shall be adopted in accordance with the
   regulatory procedure with scrutiny referred to in Article 184(4).
                                                                   new
                                                Article 170
                                  Invalidation of a customs declaration
   Where goods to be destroyed, abandoned to the State, seized or confiscated are already
   subject to a customs declaration, customs authorities shall invalidate that customs declaration.
                                                Article 171
                                           Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)        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
 ---pagebreak---                                                                  450/2008 (adapted)
                                           TITLE VI
      RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT
                                  ⌦ DUTY ⌫ DUTIES
                                        CHAPTER 1
                             Release for free circulation
                                          Article 172129
                                         Scope and effect
   1.    Non-Community ⌦ Non-Union ⌫ goods intended to be put on the ⌦ Union ⌫
         Community market or intended for private use or consumption within the
         ⌦ customs territory of the Union ⌫ Community shall be placed under release for
         free circulation.
                                                                 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
 ---pagebreak---                                                                      new
                                                Article 173
                                           Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying the rules on the application of the commercial policy measures, prohibitions and
   restrictions referred to in Article 172(2)(c) to goods placed under a special procedure prior to
   their release for free circulation.
                                                                     450/2008 (adapted)
                                            CHAPTER 2
                          Relief from import ⌦ duty ⌫ duties
                                               SECTION 1
                                          RETURNED GOODS
                                              Article 174130
                                             Scope and effect
   1.        Non-Community ⌦ Non-Union ⌫ goods which, having originally been exported
             as ⌦ Union ⌫ Community goods from the customs territory of the ⌦ Union ⌫
             Community, are returned to that territory within a period of three years and declared
             for release for free circulation shall, at the request of ⌦ upon application by ⌫ the
             person concerned, be granted relief from import ⌦ duty ⌫ duties.
                                                                     new
             The first subparagraph shall apply even where the returned goods represent only a
             part of the goods previously exported from the customs territory of the Union.
                                                                     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
 ---pagebreak---                                                                     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 131102(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.
                                                                   new
   6.       The relief from import duty shall be granted for returned goods provided that the
   person requesting such relief provides information establishing that the conditions for the
   relief are fulfilled.
   That information shall be provided to the customs office where the customs declaration for
   release for free circulation is lodged.
                                                                    450/2008
                                               Article 131
                         Cases in which no relief from import duties is granted
   Relief from import duties provided for in Article 130 shall not be granted in the following
   cases:
EN                                                 159                                                 EN
 ---pagebreak---            (a) goods exported from the customs territory of the Community under the outward-
   processing procedure, unless one of the following applies:
                  (i) those goods remain in the state in which they were exported;
                  (ii) the rules adopted in accordance with Article 134 allow for this;
   (b)      goods which have benefited from measures laid down under the common agricultural
            policy involving their export out of the customs territory of the Community, except
            where the rules adopted in accordance with Article 134 allow for this
                                                                  new
                                               Article 175
       Goods which benefited from measures laid down under the common agricultural policy
   Relief from import duty provided for in Article 174 shall not be granted to goods which have
   benefited from measures laid down under the common agricultural policy involving their
   export out of the customs territory of the Union, except where otherwise provided in specific
   cases.
                                                                  450/2008 (adapted)
                                             Article 176132
                  Goods previously placed under the inward -processing procedure
   1.       Article 174130 shall apply mutatis mutandis to processed products which were
            originally re-exported from the customs territory of the ⌦ Union ⌫ Community
            subsequent to an inward -processing procedure.
   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 174130 shall not be
            granted for processed products which were exported in accordance with Article
            191(2)(c),142(2)(b), unless it is ensured that no goods will be placed under the
            inward -processing procedure.
EN                                                 160                                            EN
 ---pagebreak---                                                                    new
                                               Article 177
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the cases where goods are considered to be reimported in the state in which they
            were exported;
   (b)      the rules on the information referred to in Article 174(6);
   (c)      the specific cases referred to in Article 175.
                                                                   450/2008 (adapted)
                                              SECTION 2
                     SEA-FISHING AND PRODUCTS TAKEN FROM THE SEA
                                             Article 178133
                     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.
                                                                   new
   2.       The person concerned shall provide evidence that the conditions laid down in
            paragraph 1 are fulfilled.
EN                                                 161                                             EN
 ---pagebreak---                                                Article 179
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying the rules on the evidence referred to in Article 178(2).
                                                                     450/2008
                                              SECTION 3
                                     IMPLEMENTING MEASURES
                                               Article 134
                                        Implementing measures
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, relating to the implementation of this Chapter, shall be adopted in accordance with the
   regulatory procedure with scrutiny referred to in Article 184(4).
                                                                     450/2008
                                              TITLE VII
                                     SPECIAL PROCEDURES
                                           CHAPTER 1
                                        General provisions
                                             Article 180135
                                                  Scope
   Goods may be placed under any of the following categories of special procedures:
   (a)        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
 ---pagebreak---                                               Article 181136
                                              Authorisation
   1.        An authorisation from the customs authorities shall be required for the following:
   (a)-      the use of the inward or outward -processing 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
   2. The measures designed to amend non-essential elements of this Regulation, by
   supplementing it, laying down in particular rules in respect of the following:
           (a) the granting of the authorisation referred to in paragraph 1;
           (b) the cases in which review of the authorisation is to be carried out;
           (c) the conditions under which the authorisation is granted;
           (d) identification of the customs authority competent for the granting of the
   authorisation;
           (e) consultation with and provision of information to other customs authorities, where
   appropriate;
           (f) the conditions under which the authorisation may be suspended or revoked;
           (g) the specific role and responsibilities of the competent customs offices involved,
   particularly in respect of the controls to be applied;
           (h) the form of, and any time limit for, the completion of formalities,
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
   Those measures shall take account of the following:
           (a) with regard to point (c) of the first subparagraph, where more than one Member
   State is involved, compliance by the applicant with the criteria laid down in Article 14 for the
   granting of the status of authorised economic operator,
EN                                                  163                                             EN
 ---pagebreak---            (b) with regard to point (d) of the first subparagraph, the place where the applicant’s
   main accounts for customs purposes are held or accessible, facilitating audit-based controls,
   and where at least part of the activities to be covered by the authorisation are to be carried out.
                                                                   new
   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 7756;
   (d)       (c) in the case of the temporary admission or inward -processing procedure, the
             person who uses ⌦ they use ⌫ the goods or arranges for their use or who carries
             ⌦ they carry ⌫ out processing operations on the goods or arranges for them to be
             carried out, respectively.
                                                                    450/2008
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, providing for derogations from the first subparagraph of this paragraph, shall be adopted in
   accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
                                                                   new
   An authorised economic operator for customs simplifications shall be deemed to fulfil the
   condition laid down in point (b), insofar as the activity pertaining to the special procedure
   concerned was taken into account when granting that authorisation.
EN                                                  164                                                EN
 ---pagebreak---                                                                     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
   The Commission shall, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures governing the following:
            (a) examination of the economic conditions;
            (b) the determination of cases in which the essential interests of Community producers
   are likely to be adversely affected, taking into account commercial and agricultural policy
   measures;
            (c) the determination of cases in which the economic conditions are deemed to be
   fulfilled.
EN                                                165                                              EN
 ---pagebreak---                                                                    new
   7.       The customs authorities shall ensure that the holder of the authorisation complies
            with his obligations.
                                                                   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.
                                                                   new
                                              Article 182
                                         Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying :
   (a)      the rules for granting the authorisation for the procedures referred to in Article
            181(1);
   (b)      the cases where an authorisation is granted with retroactive effect in accordance with
            Article 181(2);
   (c)      the exceptions from the conditions referred to in Article 181(3) and (4);
   (d)      the cases in which the economic conditions are deemed to be fulfilled as referred to
            in Article 181(5);
   (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);
   (g)      the rules on the procedure to ensure that the holder of the authorisation complies with
            his obligation in accordance with Article 181(7).
                                                                   450/2008 (adapted)
                                            Article 183137
                                                Records
   1.       Except for the transit procedure, or where otherwise provided for under the customs
            legislation, the holder of the authorisation, the holder of the procedure, and all
EN                                                166                                               EN
 ---pagebreak---             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.
                                                                  450/2008 (adapted)
                                                                  new
   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
   2.       The measures designed to amend non-essential elements of this Regulation, by
            supplementing it, relating to the implementation of this Article, shall be adopted in
            accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
                                                                  new
   2.       An authorised economic operator for customs simplifications shall be deemed to
            comply with the obligation laid down in paragraph 1 insofar as his records are
            appropriate for the purpose of the special procedure concerned.
                                              Article 184
                                        Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying the type of information and the particulars that are to be contained in the records in
   order to enable the customs authorities to supervise the procedure concerned, as referred to in
   Article 183.
                                                                  450/2008 (adapted)
                                            Article 185138
                                      Discharge of a procedure
   1.       In cases other than the transit procedure and without prejudice to Article 218166, a
            special procedure shall be discharged when the goods placed under the procedure, or
            the processed products, are placed under a subsequent customs procedure, ⌦ have
            been brought out of ⌫ left the customs territory of the ⌦ Union ⌫ Community, or
            have been destroyed with no waste remaining, or are abandoned to the State in
            accordance with Article 169127.
EN                                                167                                                EN
 ---pagebreak---                                                                    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.
                                                                   new
   4.        The discharge of the procedure shall take place within a certain time-limit, unless
             otherwise provided.
                                               Article 186
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243
   specifying the rules for the discharge referred to in Article 185.
                                                                   450/2008 (adapted)
                                             Article 187139
                                   Transfer of rights and obligations
   The rights and obligations of the holder of a procedure with regard to goods which have been
   placed under a special procedure other than transit may, under the conditions laid down by the
   customs authorities, be fully or partially transferred to other persons ⌦ another person ⌫
   who fulfils the conditions laid down for the procedure concerned.
                                             Article 188140
                                           Movement of goods
   1. Goods placed under a special procedure other than transit or in a free zone may be moved
   between different places in the customs territory of the ⌦ Union ⌫ Community, insofar as
   this is provided for in the authorisation or under the customs legislation.
                                                                   450/2008
   2. The Commission shall, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures for the implementation of this Article.
EN                                                 168                                             EN
 ---pagebreak---                                                                    450/2008
                                             Article 189141
                                         Usual forms of handling
   Goods placed under customs warehousing or a processing procedure or in a free zone may
   undergo usual forms of handling intended to preserve them, improve their appearance or
   marketable quality or prepare them for distribution or resale.
                                                                   new
                                               Article 190
                                           Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the rules for transferring the rights and obligations of the holder of the procedure
            with regard to goods which have been placed under a special procedure other than
            transit in accordance with Article 187;
   (b)      the rules for the movement of goods placed under a special procedure other than
            transit or in a free zone in accordance with Article 188;
   (c)      the usual forms of handling for goods placed under customs warehousing or a
            processing procedure or in a free zone as referred to in Article 189.
                                                                   450/2008 (adapted)
                                             Article 191142
                                            Equivalent goods
   1.       Equivalent goods shall consist in ⌦ Union ⌫ Community goods which are stored,
            used or processed instead of the goods placed under a special procedure.
   Under the outward -processing procedure, equivalent goods shall consist in ⌦ non-Union ⌫
   non-Community goods which are processed instead of ⌦ Union ⌫ Community goods
   placed under the outward -processing procedure.
   Equivalent ⌦ Except where otherwise provided, equivalent ⌫ goods shall have the same
   eight-digit Combined Nomenclature code, the same commercial quality and the same
   technical characteristics as the goods which they are replacing.
EN                                                 169                                           EN
 ---pagebreak---                                                                   450/2008
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, providing for derogations from the third subparagraph of this paragraph, shall be adopted in
   accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
                                                                  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
                                                                  new
   (a)       the use of equivalent goods under a special procedure other than the transit,
             temporary admission customs warehousing, free zones, end-use  and temporary
             storage a processing  procedure;
                                                                  new
   (b)       the use of equivalent goods under the temporary admission procedure, in specific
             cases;
                                                                  450/2008 (adapted)
   (bc)      in the case of the inward -processing procedure, the exportation of processed
             products obtained from equivalent goods before the importation of the goods they are
             replacing;
   (cd)      in the case of the outward -processing procedure, the importation of processed
             products obtained from equivalent goods before the exportation of the goods they are
             replacing.
                                                                  450/2008
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down the cases in which the customs authorities may authorise the use of equivalent
   goods under temporary admission, shall be adopted in accordance with the regulatory
   procedure with scrutiny referred to in Article 184(4).
EN                                                170                                               EN
 ---pagebreak---                                                                    new
   An authorised economic operator for customs simplifications shall be deemed to fulfil the
   condition that the proper conduct of the procedure is ensured, insofar as the activity pertaining
   to the special procedure concerned was taken into account when granting that authorisation.
                                                                   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 189141 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
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, specifying additional cases where equivalent goods may not be used, shall be adopted in
   accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
                                                                   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
 ---pagebreak---                                                                  450/2008
                                               Article 143
                                         Implementing measures
   The Commission shall, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures for the operation of the procedures under this Title.
                                                                 new
                                               Article 192
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the exceptions from the third subparagraph of Article 191(1);
   (b)      the rules on the procedure for the use of equivalent goods authorised in accordance
            with Article 191(2);
   (c)      the cases where equivalent goods are used under the temporary admission procedure,
            in accordance with Article 191(2)(b);
   (d)      the cases where the use of equivalent goods is not permitted in accordance with
            Article 191(3)(c);
   (e)      the time-limit referred to in Article 222(3).
EN                                                 172                                          EN
 ---pagebreak---                                                               450/2008 (adapted)
                                    CHAPTER 2
                                         Transit
                                       SECTION 1
                        EXTERNAL AND INTERNAL TRANSIT
                                      Article 193144
                                      External transit
   1.  Under the external transit procedure, non-Community ⌦ non-Union ⌫ goods may
       be moved from one point to another within the customs territory of the ⌦ Union ⌫
       Community without being subject to any of the following:
   (a) import ⌦ duty ⌫ duties;
                                                              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.  The measures designed to amend non-essential elements of this Regulation, by
       supplementing it, laying down cases in which and the conditions under which
   2.  ⌦ In certain cases ⌫ Community ⌦ Union ⌫ goods are to ⌦ shall ⌫ be
       placed under the external transit, shall be adopted in accordance with the regulatory
       procedure with scrutiny referred to in Article 184(4).
                                                              450/2008
   3.  Movement as referred to in paragraph 1 shall take place in one of the following
       ways:
EN                                          173                                              EN
 ---pagebreak---                                                               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
 ---pagebreak---                                                              450/2008 (adapted)
                                        Article 194145
                                        Internal transit
   1.  Under the internal transit procedure, and under the conditions laid down in
       paragraphs 2, and 3, Community Union goods may be moved from one point to
       another within the customs territory of the ⌦ Union ⌫ Community, and pass
       through another ⌦ a country or ⌫ territory outside that ⌦ customs ⌫ territory,
       without any change in their customs status.
                                                             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
 ---pagebreak---                                                                      450/2008
   3.        In the cases referred to in points (b) to (f) of paragraph 2, goods shall keep their
             customs status as Community goods only if that status is established under certain
             conditions and by means laid down in the customs legislation.
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down the conditions under which and the means by which that customs status may
   be established, shall be adopted in accordance with the regulatory procedure with scrutiny
   referred to in Article 184(4).
                                                                     new
                                              Article 195
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)       the cases where Union goods are to be placed under the external transit procedure in
             accordance with Article 193(2);
   (b)       the rules for adjusting the provisions of the international instruments referred to in
             Articles 193(3)(b) to (f) and 194(2)(b) to (f) to the needs of the Union.
                                                                     450/2008 (adapted)
                                              SECTION 2
                              COMMUNITY ⌦ UNION ⌫ TRANSIT
                                             Article 196146
   Obligations of the holder of the ⌦ Union ⌫ Community transit procedure and of the carrier
         and recipient of goods moving under the ⌦ Union ⌫ Community transit procedure
   1.        The holder of the ⌦ Union ⌫ Community transit procedure shall be responsible for
             the following:
                                                                     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
 ---pagebreak---    (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.
                                                                  new
   4.       Upon application, the customs authorities may authorise a person to use
            simplifications regarding the placement of goods under the Union transit procedure
            and regarding the end of that procedure.
   5.       The customs authorities shall ensure that the persons referred to in paragraphs 1, 3
            and 4 comply with their obligations.
                                                                  450/2008 (adapted)
                                             Article 197147
       Goods passing through the territory of a country ⌦ or territory ⌫ outside the customs
   territory of the ⌦ Union ⌫ Community under the external ⌦ Union ⌫ Community transit
                                                procedure
   1.       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
 ---pagebreak---    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.
                                                                    new
                                               Article 198
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (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);
   (c)      the rules on the procedure to ensure that the obligations referred to in Article 196(5)
            are complied with.
                                                                    450/2008 (adapted)
                                           CHAPTER 3
                                               Storage
                                              SECTION 1
                                       COMMON PROVISIONS
                                             Article 199148
                                                  Scope
   1.       Under a storage procedure, non-Community ⌦ non-Union ⌫ goods may be stored
            in the customs territory of the Community ⌦ Union ⌫ without being subject to any
            of the following:
   (a)      import ⌦ duty ⌫ duties;
                                                                    450/2008
   (b)      other charges as provided for under other relevant provisions in force;
EN                                                 178                                              EN
 ---pagebreak---                                                                      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 -zone procedure in accordance with the customs legislation or ⌦ Union ⌫
             Community legislation governing specific fields, or in order to benefit from a
             decision granting repayment or remission of import ⌦ duty ⌫ duties.
                                                                     450/2008
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down cases in which, and the conditions under which, Community goods may be
   placed under the customs warehousing or free-zone procedures, shall be adopted in
   accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
                                                                     new
   3.        The customs authorities may, where an economic need exists and customs
             supervision will not be adversely affected, authorise the storage of Union goods in a
             storage facility for temporary storage or customs warehousing. Those goods shall not
             be regarded as being under the temporary storage or customs warehousing procedure.
   4.        The customs authorities shall ensure the customs supervision of goods under a
             storage procedure.
                                                                     450/2008
                                              Article 200149
                     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
 ---pagebreak---    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 201150
                                  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 time-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.
   3.       The measures designed to amend non-essential elements of this Regulation, by
            supplementing it, laying down the cases referred to in paragraph 2, shall be adopted
            in accordance with the regulatory procedure with scrutiny referred to in Article
            184(4).
                                                                 new
                                              Article 202
                                         Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the cases where Union goods are placed under the customs warehousing or free zone
            procedure as referred to in Article 199(2);
EN                                                180                                               EN
 ---pagebreak---    (b)       the rules on the procedure to ensure the customs supervision referred to in Article
             199(4);
   (c)       the obligations of the holder of the authorisation and the holder of the procedure
             referred to in Article 200;
   (d)       the rules for the customs authorities to set a time-limit by which the storage
             procedure is to be discharged, in accordance with Article 201(2);
   (e)       the rules for lodging the declaration for temporary storage referred to in Article
             203(2) and the rules on its amendment, invalidation or verification.
                                                                   450/2008 (adapted)
                                                                   new
                                              SECTION 2
                                       TEMPORARY STORAGE
                                             Article 203151
    Placing ⌦ Placement ⌫ of goods in ⌦ under the ⌫ temporary storage ⌦ procedure ⌫
   1.        Where not otherwise declared for a customs procedure, the following ⌦ Except
             where ⌫ non-Community ⌦ non-Union ⌫                 goods are placed under another
             customs procedure, they  shall be deemed to be declared for ⌦ have been placed
             under ⌫ the temporary storage procedure by the holder of the goods at the moment
             of their presentation to customs ⌦ in the following cases ⌫ :
   (a)      ⌦ where ⌫ goods which are brought into the customs territory of the ⌦ Union ⌫
       are presented to customs immediately upon their arrival in accordance with Article 124 
   Community, other than directly into a free zone;
                                                                  new
   (b)      where goods are presented to the customs office of destination in the customs territory
   of the Union in accordance with the rules governing the transit procedure;
                                                                   450/2008 (adapted)
   (bc)      ⌦ where goods are ⌫ goods which are brought from a free zone into another part
             of the customs territory of the ⌦ Union ⌫ Community;
   (c)      goods for which the external transit procedure is ended.
   The customs declaration shall be regarded as having been lodged and accepted by the customs
   authorities at the moment of presentation of the goods to customs.
EN                                                 181                                              EN
 ---pagebreak---    2. The entry summary declaration, or a transit document replacing it, shall constitute the
   customs declaration for the temporary storage procedure.
   3. The customs authorities may require the holder of the goods to provide a guarantee with a
   view to ensuring payment of the amount of import or export duty corresponding to any
   customs debt or other charges, as provided for under other relevant provisions in force, which
   may be incurred.
   4. Where, for any reason, goods cannot be placed or can no longer be maintained under the
   temporary storage procedure, the customs authorities shall without delay take all measures
   necessary to regularise the situation of the goods. Articles 125 to 127 shall apply mutatis
   mutandis.
   5. The Commission may, in accordance with the regulatory procedure referred to in
   Article 184(2), adopt measures for the implementation of this Article.
                                                                    new
   2.       A declaration for temporary storage shall be lodged by the holder of the goods at the
            latest at the time of their presentation to customs in accordance with paragraph 1.
   That declaration may be amended or invalidated and verified by the customs authorities.
                                                                    450/2008 (adapted)
                                              Article 204152
                                       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.
                                                                    new
   3.       Where, for any reason, goods cannot be maintained under the temporary storage
            procedure, the customs authorities shall without delay take all measures necessary to
            regularise the situation of the goods. Articles 167, 168 and 169 shall apply.
EN                                                  182                                           EN
 ---pagebreak---                                                                  450/2008 (adapted)
                                             SECTION 3
                                    CUSTOMS WAREHOUSING
                                            Article 205153
                                   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 supervision, 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.
                                                                 450/2008 (adapted)
                                                                 new
                                            Article 206154
                        Community goods, end-use and Pprocessing activities
   1.       The customs authorities may, where an economic need exists and customs
            supervision will not be ⌦ is not ⌫ adversely affected, authorise the following to
            take place in a customs warehouse:
           (a) storage of Community goods;
           (b) processing of goods under the inward processing or end-use 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
 ---pagebreak---                                                                     450/2008 (adapted)
                                              SECTION 4
                                             FREE ZONES
                                             Article 207155
                                       Designation of free zones
   1.       Member States may designate parts of the customs territory of the ⌦ Union ⌫
            Community as free zones.
                                                                    450/2008
   For each free zone the Member State shall determine the area covered and define the entry
   and exit points.
                                                                   new
   2.       Member States shall communicate to the Commission information on their free zones
            which are in operation.
                                                                    450/2008
   32       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 208156
                                 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
 ---pagebreak---    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 209157
              Presentation of goods and their placement under the procedure
   1.  Goods brought into a free zone shall be presented to customs and undergo the
       prescribed customs formalities in the following cases:
                                                             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 -zone 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
 ---pagebreak---                                                              450/2008
   3.  Without prejudice to Article 210158, goods brought into a free zone are deemed to
       be placed under the free -zone 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 210158
                      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 -zone 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 211159
                  Non-Community ⌦ Non-Union ⌫ goods in free zones
   1.  Non-Community ⌦ Non-Union ⌫ goods may, while they remain in a free zone, be
       released for free circulation or be placed under the inward processing, temporary
       admission or end-use procedure, under the conditions laid down for those
       procedures.
EN                                           186                                           EN
 ---pagebreak---    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 212160
                                   Bringing goods out of a free zone
   Without prejudice to legislation in fields other than customs, goods in a free zone may be
   exported or re-exported from the customs territory of the ⌦ Union ⌫ Community, or
   brought into another part of the customs territory of the ⌦ Union ⌫ Community.
                                                                  450/2008 (adapted)
                                                                  new
   Articles 12091 to 12698       and 203  shall apply mutatis mutandis to goods brought into
   other parts of the customs territory of the ⌦ Union ⌫ Community.
                                                                  450/2008 (adapted)
                                             Article 213161
                                             Customs status
   Where goods are brought out of a free zone into another part of the customs territory of the
   ⌦ Union ⌫ Community or placed under a customs procedure, they shall be regarded as
   ⌦ non-Union ⌫ non-Community goods unless their customs status as ⌦ Union ⌫
   Community goods has been proven by the certificate referred to in Article 158(2) or by any
   other status document provided for in Community customs legislation.
EN                                                 187                                             EN
 ---pagebreak---    However, for the purposes of applying export ⌦ duty ⌫ duties and export licences or export
   control measures laid down under the common agricultural or commercial policies, such
   goods shall be regarded as ⌦ Union ⌫Community goods, unless it is established that they
   do not have the customs status of ⌦ Union ⌫ Community goods.
                                           CHAPTER 4
                                            Specific use
                                              SECTION 1
                                     TEMPORARY ADMISSION
                                            Article 214162
                                                Scope
   1.       Under the temporary admission procedure non-Community ⌦ non-Union ⌫ goods
            intended for re-export may be ⌦ subject to specific use ⌫ used in the customs
            territory of the ⌦ Union ⌫ Community, with total or partial relief from import
            ⌦ duty ⌫ duties, and without being subject to any of the following:
                                                                   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 191142, where compliance with the conditions laid
            down in respect of equivalent goods can be verified;
EN                                                188                                               EN
 ---pagebreak---                                                                     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.
                                                                    new
   3.       The customs authority shall ensure the customs supervision of goods under a
            temporary admission procedure.
                                                                    450/2008 (adapted)
                                            Article 215163
      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 ⌦ time-
            limit ⌫ during which goods may remain under the temporary admission procedure
            for the same purpose and under the responsibility of the same authorisation holder
            shall be 24 months, even where the procedure was discharged by placing the goods
            under another special procedure and subsequently placing them under the temporary
            admission procedure again.
                                                                    450/2008 (adapted)
                                                                    new
   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
            authorities may , at the duly justified request of the authorisation holder, extend those
            periods for a     grant an extension, of  reasonable duration        of that time-limit,
            upon justified application by the holder of the authorisation .
EN                                                 189                                                EN
 ---pagebreak---                                                                    450/2008
                                             Article 164
                             Situations covered by temporary admission
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down the cases in which, and the conditions under which, the temporary admission
   procedure may be used and total or partial relief from import duties may be granted, shall be
   adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
   In adopting those measures, account shall be taken of international agreements and of the
   nature and the use of the goods.
                                                                   450/2008 (adapted)
                                            Article 216165
         Amount of import duty in case of temporary admission with partial relief from import
                                          ⌦ duty ⌫ duties
   1.        The amount of import duties ⌦ duty ⌫ in respect of goods placed under the
             temporary admission procedure with partial relief from import ⌦ duty ⌫ duties
             shall be set at 3 % of the amount of import duty which would have been payable on
             those goods had they been released for free circulation on the date on which they
             were placed under the temporary admission procedure.
   That amount shall be payable for every month or fraction of a month during which the goods
   have been placed under the temporary admission ⌦ procedure ⌫ with partial relief from
   import duty.
                                                                   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
 ---pagebreak---                                                                  new
                                               Article 217
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the specific use referred to in Article 214(1);
   (b)      the requirements referred to in Article 214(2)(d);
   (c)      the rules on the procedure to ensure customs supervision in accordance with Article
            214(3);
   (d)      the time-limits referred to in Article 215(2).
                                                                 450/2008
                                              SECTION 2
                                               END-USE
                                             Article 218166
                                           End-use procedure
   1.       Under the end-use procedure, goods may be released for free circulation under a duty
            exemption or at a reduced rate of duty on account of their specific use.
                                                                 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
 ---pagebreak---                                                                   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 220167 shall apply mutatis mutandis to the
             end-use procedure.
                                                                  new
   4.        Waste and scrap which result from the working or processing of goods according to
             the prescribed end-use and losses due to natural wastage shall be considered as goods
             assigned to the prescribed end-use.
   5.        Waste and scrap resulting from destruction of goods placed under the end-use
             procedure shall be deemed to be placed under the temporary storage procedure.
                                              Article 219
                                         Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243
   specifying the rules on the procedure to ensure customs supervision in accordance with
   Article 218(1).
                                                                  450/2008 (adapted)
                                          CHAPTER 5
                                            Processing
                                             SECTION 1
                                       GENERAL PROVISIONS
                                            Article 220167
                                             Rate of yield
   Except where a rate of yield has been specified in Community ⌦ Union ⌫ legislation
   governing specific fields, the customs authorities shall set either the rate of yield or average
   rate of yield of the processing operation or where appropriate, the method of determining such
   rate.
EN                                                192                                               EN
 ---pagebreak---                                                                  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 2818 and 29.19.
                                                                 450/2008 (adapted)
                                             SECTION 2
                                       INWARD PROCESSING
                                            Article 221168
                                                Scope
   1.       Without prejudice to Article 191142, under the inward -processing procedure non-
            Community ⌦ non-Union ⌫ goods may be used in the customs territory of the
            ⌦ Union ⌫ Community in one or more processing operations without such goods
            being subject to any of the following:
   (a)      import ⌦ duty ⌫ duties;
                                                                 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 -processing procedure may be used in cases other than repair and
            destruction only where, without prejudice to the use of production accessories, the
            goods placed under the procedure can be identified in the processed products.
   In the case referred to in Article 191142, the procedure may be used where compliance with
   the conditions laid down in respect of equivalent goods can be verified.
   3.       In addition to paragraphs 1 and 2, the inward -processing procedure may also be used
            for the following goods:
EN                                                193                                            EN
 ---pagebreak---    (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
            189141.
                                                                 450/2008 (adapted)
                                                                 new
                                            Article 222169
                               Period ⌦ Time-limit ⌫ for discharge
   1.       The customs authorities shall specify the period ⌦ time-limit ⌫ within which the
            inward- processing procedure is to be discharged, in accordance with Article 185138.
   That period ⌦ time-limit ⌫ shall run from the date on which the non-Community ⌦ non-
   Union ⌫ goods are placed under the procedure and shall take account of the time required to
   carry out the processing operations and to discharge the procedure.
   2.       The customs authorities may grant an extension, of reasonable duration, of the
            ⌦ time-limit ⌫ period specified pursuant to paragraph 1, on submission of a duly
            ⌦ upon ⌫ justified request ⌦ application ⌫ by the holder of the authorisation.
   The authorisation may specify that a period ⌦ time-limit ⌫ which commences in the course
   of a calendar month, quarter or semester shall end on the last day of a subsequent calendar
   month, quarter or semester respectively.
   3.       In cases of prior exportation in accordance with Article 191(2)(c)142(2)(b), the
            customs authorities shall specify the period within which the non-Community
            ⌦ non-Union ⌫ goods must ⌦ shall ⌫ be declared for                      the inward
            processing  procedure ⌦ within a specific time-limit ⌫. That period ⌦ time-
            limit ⌫ shall run from the date of acceptance of the export declaration relating to
            the processed products obtained from the corresponding equivalent goods.
                                            Article 223170
                             Temporary re-export for further processing
   Subject to authorisation by ⌦ Upon application, ⌫ the customs authorities,               may
   authorise that  some or all of the goods placed under the inward -processing procedure, or
   the processed products, may be ⌦ are ⌫ temporarily re-exported for the purpose of further
   processing outside the customs territory of the ⌦ Union ⌫ Community, in accordance with
   the conditions laid down for the outward -processing procedure.
EN                                                194                                            EN
 ---pagebreak---                                               SECTION 3
                                      OUTWARD PROCESSING
                                             Article 224171
                                                  Scope
   1.        Under the outward -processing procedure Community ⌦ Union ⌫ goods may be
             temporarily exported from the customs territory of the Community ⌦ Union ⌫ in
             order to undergo processing operations. The processed products resulting from those
             goods may be released for free circulation with total or partial relief from import
             duties at the request of ⌦ duty upon application by ⌫ the holder of the
             authorisation or any other person established in the customs territory of the
             Community ⌦ Union ⌫ provided that that person has obtained the consent of the
             holder of the authorisation and the conditions of the authorisation are fulfilled.
   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 exportation
             of those goods.
                                                                    450/2008
   3.        In cases not covered by Articles 172 and 173 and where ad valorem duties are
             involved, the amount of the import duty shall be calculated on the basis of the cost of
             the processing operation undertaken outside the customs territory of the Community.
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down the rules for such calculation and the rules where specific duties are involved,
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
EN                                                 195                                               EN
 ---pagebreak---                                                                450/2008 (adapted)
   3.4. The customs authorities shall specify the period ⌦ time-limit ⌫ within which
        goods temporarily exported must be reimported into the customs territory of the
        ⌦ Union ⌫ Community in the form of processed products, and placed under
        release ⌦ released ⌫ for free circulation, in order to be able to benefit from total or
        partial relief from import ⌦ duty ⌫ duties. They may, extend that period, for a
        ⌦ grant an extention, of ⌫ reasonable duration, on submission of a duly ⌦ of that
        time-limit, upon ⌫ justified request ⌦ application ⌫ by the holder of the
        authorisation.
                                        Article 225172
                                 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 226173
                                   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
 ---pagebreak---                                                                  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 227174
                              Prior importation of replacement products
   1.       The customs authorities shall, under the conditions they lay down, and at the request
            of ⌦ upon application by ⌫ the person concerned, authorise replacement products
            to be imported before the defective goods are exported.
                                                                 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
 ---pagebreak---                                            TITLE VIII
       DEPARTURE OF GOODS ⌦ BROUGHT OUT OF ⌫ FROM THE
        CUSTOMS TERRITORY OF THE ⌦ UNION ⌫ COMMUNITY
                                          CHAPTER 1
                        GOODS LEAVING THE CUSTOMS TERRITORY
                                           Article 228175
                 Obligation to lodge ⌦ Lodging ⌫ a pre-departure declaration
   1.     Goods destined to leave ⌦ be brought out of ⌫ the customs territory of the
          Community ⌦ Union ⌫ shall be covered by a pre-departure declaration lodged or
          made available at the competent customs office before the goods are to be brought
          out of the customs territory of the Community.
                                                                 450/2008
   However, the first subparagraph shall not apply to goods carried on
                                                                 new
   2.     The obligation referred to in paragraph 1 shall be waived:
   (a)    for means of transport and containers placed under the temporary admission
          procedure;
                                                                 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.
                                                                 new
   (c)    in other cases where duly justified by the type of traffic or required by international
          agreements.
   3.     The pre-departure declaration shall be lodged by the person responsible at the
          competent customs office within a specific time-limit, before the goods are brought
          out of the customs territory of the Union.
EN                                               198                                              EN
 ---pagebreak---                                                                   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 235179;
                                                                  450/2008
   (c)      where neither a customs declaration nor a re-export notification is required, the exit
            summary declaration referred to in Article 236180;;
                                                                  new
   (d)      the re-export advice referred to in Article 239.
                                                                  450/2008 (adapted)
                                                                  new
   5.3.     The pre-departure      declarations in the form referred to in points (a) and (b) of
            paragraph 4  declaration shall contain at least the particulars necessary for the exit
            summary declaration.
                                              Article 176
                                 Measures establishing certain details
   1. The measures designed to amend non-essential elements of this Regulation, by
   supplementing it, concerning the following:
   (a) the cases in which, and the conditions under which, goods leaving the customs territory of
   the Community are not subject to a pre-departure declaration;
           (b) the conditions under which the requirement for a pre-departure declaration may be
   or adapted;
EN                                                199                                               EN
 ---pagebreak---            (c) the deadline by which the pre-departure declaration is to be lodged or made
   available before the goods are brought out of the customs territory of the Community;
           (d) any exceptions from and variations to the deadline referred to in point (c);
           (e) the determination of the competent customs office at which the pre-departure
   declaration is to be lodged or made available and where risk analysis and risk-based export
   and exit controls are to be carried out,
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   184(4).
   2. In adopting those measures, account shall be taken of the following:
           (a) special circumstances;
           (b) the application of those measures to certain types of goods traffic, modes of
   transport or economic operators;
           (c) international agreements which provide for special security arrangements.
                                                                  new
                                              Article 229
                                             Risk analysis
   The customs office referred to in Article 228(3) shall, within a specific time-limit, carry out
   risk analysis, primarily for safety and security purposes, on the basis of the pre-departure
   declaration and take the necessary measures based on the results of that risk analysis.
                                              Article 230
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the cases where the obligation to lodge a pre-departure declaration is waived in
            accordance with Article 228(2)(c);
   (b)      the time-limit withinwhich the pre-departure declaration is to be lodged before the
            goods are brought out of the customs territory of the Union;
   (c)      the time-limit within which risk analysis is to be carried out, in accordance with
            Article 229.
EN                                                200                                              EN
 ---pagebreak---                                                                 450/2008 (adapted)
                                          Article 231177
                            Customs supervision onand 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 may, in accordance with the
          measures adopted under paragraph 5, determine the route to be used, and the time-
          limit to be respected when goods are to ⌦ be brought out of ⌫ leave the customs
          territory of the ⌦ Union ⌫ Community.
   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
 ---pagebreak---                                                                  450/2008
   3. Goods leaving the customs territory of the Community shall be presented to customs by
   one of the following persons:
           (a) the person who exports the goods from the customs territory of the Community;
           (b) the person in whose name or on whose behalf the person who exports the goods
   from that territory acts;
           (c) the person who assumed responsibility for carriage of the goods prior to their
   export from the customs territory of the Community.
                                                                 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.
                                                                 450/2008
                                                                 new
                                               Article 232
                                        Delegation of power
   5.       The Commission shall,       be empowered to adopt delegated acts  in accordance
            with      Article 243, specifying:  the regulatory procedure referred to in
            Article 184(2), adopt measures for the implementation of paragraphs 1, 2 and 3 of
            this Article.
                                                                new
   (a)      the rules on the procedure regarding exit;
   (b)      the rules on the procedure to ensure customs supervision on exit.
EN                                               202                                          EN
 ---pagebreak---                                                              450/2008 (adapted)
                                                             new
                                     CHAPTER 2
                               Export and re-export
                                       Article 233178
                         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 -processing 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 132103.
                                                             450/2008
   3.  The Commission shall, in accordance with the regulatory procedure referred to in
       Article 184(2), adopt measures laying down the export formalities applicable to
       goods placed under the export procedure, under the end-use procedure or the
       outward-processing procedure.
                                                             new
   3.  In certain cases export formalities shall apply to goods brought out of the customs
       territory of the Union referred to in paragraph 2(a).
EN                                            203                                          EN
 ---pagebreak---                                              Article 234
                                        Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying the cases where the export formalities apply in accordance with Article 233(3).
                                                                  450/2008 (adapted)
                                                                  new
                                            Article 235179
                       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 re-
            export notification to be lodged at the competent customs office and to the exit
            formalities.
   2.       Articles 134104 to 165124 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 236180
                          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.
   2.       The exit summary declaration shall be made using an electronic data-processing
            technique.Commercial, port or transport information may be used ⌦ as an exit
            summary declaration ⌫ , provided that it contains the necessary particulars for an
            exit summary ⌦ such ⌫ declaration and is available within a specific time-limit,
            before the goods are brought out of the customs territory of the Union. 
                                                                  450/2008
   3.       In exceptional circumstances, customs authorities may accept paper-based exit
            summary declarations, provided that they apply the same level of risk management
EN                                                204                                             EN
 ---pagebreak---             as that applied to exit summary declarations made using an electronic data-
            processing technique and that the requirements for the exchange of such data with
            other customs offices can be met.
                                                                  450/2008 (adapted)
                                                                  new
   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:
           (a) the person who brings the goods, or who assumes responsibility for the carriage of
   the goods, out of the customs territory of the Community;
           (b) the exporter or consignor or other person in whose name or on whose behalf the
   persons referred to in point (a) act;
           (c) any person who is able to present the goods in question or to have them presented
   to the competent customs authority.
                                                                  450/2008 (adapted)
                                                                  new
                                            Article 237181
                    Amendment ⌦ and expiry ⌫ of the exit summary declaration
   1.       The declarant shall, at his request, ⌦ may, upon application ⌫, be permitted
            ⌦ authorised ⌫ to amend one or more particulars of the exit summary declaration
            after it has been lodged.
                                                                  450/2008
   However, no amendment shall be possible after any of the following events:
           (a) the customs authorities have informed the person who lodged the summary
   declaration that they intend to examine the goods;
           (b) the customs authorities have established that the particulars in question are
   incorrect;
EN                                                205                                             EN
 ---pagebreak---             (c) the customs authorities have already allowed the removal of the goods.
   The measures designed to amend non-essential elements of this Regulation, by supplementing
   it, laying down exceptions to point (c) of the second subparagraph of this Article, shall be
   adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
                                                                    new
   2.        The exit summary declaration shall be deemed not to have been lodged when the
             goods declared have not been brought out of the customs territory of the Union
             within a specific time-limit after the declaration has been lodged.
                                                Article 238
                                          Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying :
   (a)       the rules on the procedure for lodging an exit summary declaration;
   (b)       the cases where an amendment to the exit summary declaration, as referred to in
             Article 237(1), is authorised;
   (c)       the time-limit referred to in Article 237(2), within which an exit summary
             declaration, is deemed not to have been lodged.
                                                                     450/2008
                                            CHAPTER 3
                                   Relief from export duties
                                                                    new
                                                Article 239
                                       Lodging a re-export advice
   1.        Where non-Union goods are brought out of the customs territory of the Union
             directly from a temporary storage facility or a free zone and no re-export notification
             or exit summary declaration is required, a re-export advice shall be lodged by the
             person responsible at the competent customs office.
EN                                                  206                                              EN
 ---pagebreak---    2.       Commercial, port or transport information may be used as a re-export advice,
            provided that it contains the necessary particulars for such advice and is available
            before the goods are brought out of the customs territory of the Union.
   3.       Customs authorities may accept, instead of the lodging of the re-export advice, the
            lodging of a notification and access to the particulars of a re-export advice in the
            economic operator’s computer system.
                                               Article 240
                            Amendment and expiry of the re-export advice
   1.       The declarant may, upon application, be authorised to amend one or more particulars
            of the re-export advice after it has been lodged.
   2.       The re-export advice shall be deemed not to have been lodged when the goods
            declared have not been brought out of the customs territory of the Union within the
            time-limit laid down in the customs legislation.
                                               Article 241
                                         Delegation of power
   The Commission shall be empowered to adopt delegated acts in accordance with Article 243,
   specifying:
   (a)      the rules on the procedure for lodging a re-export advice;
   (b)      the cases where an amendment to the re-export advice is authorised;
   (c)      the time-limits referred to in Article 240(2) within which a re-export advice is
            deemed not to have been lodged.
EN                                                 207                                           EN
 ---pagebreak---                                                                450/2008
                                             Article 182
                                         Temporary export
                                                               new
                                             Article 242
                   Relief from export duty for Union goods temporarily exported
                                                               450/2008 (adapted)
                                                               new
   Without prejudice to Article 224171, Community goods may be ⌦ Union goods which
   are ⌫ temporarily exported from the customs territory of the ⌦ Union ⌫ Community
   ⌦ shall ⌫ and benefit from export duty relief, conditional upon ⌦ their ⌫ re-importation.
                                                               450/2008
   2.      The Commission shall, in accordance with the regulatory procedure referred to in
           Article 184(2), adopt measures for the implementation of this Article.
EN                                               208                                         EN
 ---pagebreak---                                                                 450/2008 (adapted)
                                                                new
                                            TITLE IX
      CUSTOMS CODE ⌦ DELEGATION OF POWER, ⌫ COMMITTEE
                    ⌦ PROCEDURE ⌫ AND FINAL PROVISIONS
                                         CHAPTER 1
       ⌦ Delegation of power and ⌫ Customs Ccode Ccommittee
                                       ⌦ procedure ⌫
                                           Article 243183
             Further implementing measures ⌦ Exercise of the delegation of power ⌫
                                                                450/2008
   1.       The Commission shall, in accordance with the regulatory procedure referred to in
            Article 184(2), adopt rules for the interoperability of Member States’ electronic
            customs systems as well as for the relevant Community components to bring about
            improved cooperation based upon electronic data exchange between customs
            authorities, between customs authorities and the Commission and between customs
            authorities and economic operators.
   2. The measures designed to amend non-essential elements of this Regulation, by
   supplementing it, laying down the following:
           (a) the conditions under which the Commission may issue decisions requesting
   Member States to revoke or amend a decision — other than those referred to in Article
   20(8)(c) issued within the framework of the customs legislation which deviates from
   comparable decisions of other competent authorities and thereby compromises the uniform
   application of customs legislation;
           (b) any other implementing measures, where necessary, including where the
   Community has accepted commitments and obligations in relation to international agreements
   which require the adaptation of provisions of the Code;
           (c) further cases and conditions under which the application of this Code may be
   simplified,
   shall be adopted in accordance with the regulatory procedure with scrutiny referred to in
   Article 184(4).
EN                                               209                                          EN
 ---pagebreak---                                                                   new
   1.      The power to adopt delegated acts is conferred on the Commission subject to the
           conditions laid down in this Article.
   2.      The delegation of power referred to in Articles 2, 7, 10, 16, 20, 23, 25, 31, 33, 43, 55,
           57, 64, 76, 87, 94, 102, 109, 113, 118, 129, 133, 136, 139, 142, 145, 151, 155, 157,
           166, 171, 173, 177, 179, 182, 184, 186, 190, 192, 195, 198, 202, 217, 219, 230, 232,
           234, 238, 241 shall be conferred on the Commission for an indeterminate period of
           time from the date of entry into force of this Regulation.
   3.      The delegations of power referred to in paragraph 2 may be revoked at any time by
           the European Parliament or by the Council. A decision of revocation shall put an end
           to the delegation of the power specified in that decision. It shall take effect the day
           following the publication of the decision in the Official Journal of the European
           Union or at a later date specified therein. It shall not affect the validity of any
           delegated acts already in force.
   4.      As soon as it adopts a delegated act, the Commission shall notify it simultaneously to
           the European Parliament and to the Council.
   5.      A delegated act adopted pursuant to the Articles listed in paragraph 2 shall enter into
           force only if no objection has been expressed either by the European Parliament or
           the Council within a period of 2 months of notification of that act to the European
           Parliament and the Council or if, before the expiry of that period, the European
           Parliament and the Council have both informed the Commission that they will not
           object. That period shall be extended by 2 months at the initiative of the European
           Parliament or the Council.
                                                                  450/2008 (adapted)
                                                                  new
                                           Article 244184
                                    Committee ⌦ procedure ⌫
   1.      The Commission shall be assisted by the Customs Code Committee, hereinafter
           referred to as ‘the Committee’.      That committee shall be a committee within the
           meaning of Regulation (EU) No 182/2011. 
   2.      Where reference is made to this paragraph, Articles 5 and 7 of Decision
           1999/468/EC       Article 4 of Regulation (EU) No 182/2011  shall apply ,having
           regard to the provisions of Article 8 thereof.
                                                                  450/2008
   The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at three months.
EN                                               210                                                 EN
 ---pagebreak---                                                                   new
   3.       Where reference is made to this paragraph, Article 8 of Regulation (EU) No
            182/2011 in conjunction with Article 4 thereof shall apply.
                                                                  450/2008
                                                                  new
   4.3.     Where reference is made to this paragraph, Articles 4 and 7 of Decision
            1999/468/EC        Article 5 of Regulation (EU) No 182/2011  shall apply, having
            regard to the provisions of Article 8 thereof.
   The period laid down in Article 4(3) of Decision 1999/468/EC shall be set at three months.
   5.4.         Where reference is made to this paragraph, Article 8 of Regulation (EU) No
            182/2011 in conjunction with Article 5 thereof shall apply.  Article 5a(1) to (4) and
            Article 7 of Decision 1999/468/EC shall apply, having regard to the provisions of
            Article 8 thereof.
                                                                  new
   6.       Where the opinion of the committee is to be obtained by written procedure and
            reference is made to this paragraph, that procedure shall be terminated without result
            only when, within the time-limit for delivery of the opinion, the chair of the
            committee so decides.
                                                                  450/2008
                                               Article 185
                                            Further matters
   The Committee may examine any question concerning the customs legislation which is raised
   by its chairman, either on the initiative of the Commission or at the request of a representative
   of a Member State, and which concerns, in particular, the following:
           (a) any problems arising from the application of customs legislation;
           (b) any position to be taken by the Community in committees, working groups and
   panels established by or under international agreements dealing with customs legislation.
EN                                                 211                                               EN
 ---pagebreak---                                             CHAPTER 2
                                         FINAL PROVISIONS
                                            Article 245186
                                                 Repeal
                                                                  new
   1.       Regulation (EC) No 450/2008 is repealed.
                                                                   450/2008 (adapted)
                                                                   new
   2.       Regulations (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 tables set out in the
            Annex.
                                            Article 246187
                                           Entry into force
   This Regulation shall enter into force on the 20th ⌦ twentieth ⌫ day following ⌦ that
   of ⌫ its publication in the Official Journal of the European Union.
                                            Article 247188
                                              Application
   1. The second subparagraph of Article 1(3), second subparagraph of Article 5(1), first
   subparagraph of Article 5(2), Article 10(2), Article 11(3), second subparagraph of
   Article 12(2), Article 15(1), Article 16(5), Article 18(4), Article 19(5), Article 20(7),
   Article 20(8), Article 20(9), second subparagraph of Article 24(3), Article 25(3),
   Article 28(3), Article 30(2), Article 31(3), Article 33(5), Article 38, Article 39(3),
   Article 39(6), Article 43, Article 54, second subparagraph of Article 55(2), Article 56(9),
   Article 57(3), second subparagraph of Article 58, second subparagraph of Article 59(1),
   Article 62(3), Article 63(3), Article 65(3), third subparagraph of Article 67(1), Article 71, first
   subparagraph of Article 72(3), Article 76, Article 77(3), second subparagraph of
   Article 78(1), Article 78(5), Article 85, Article 86(7), first subparagraph of Article 87(3),
   second subparagraph of Article 88(4), Article 89(2), Article 93(2), Article 101(2), Article 103,
   Article 105(2), first subparagraph of Article 106(4), Article 107(3), second subparagraph of
   Article 108(1), Article 108(4), Article 109(2), Article 109(3), third subparagraph of
EN                                                 212                                                 EN
 ---pagebreak---    Article 110(1), Article 111(3), Article 112(4), Article 113(3), second subparagraph of
   Article 114(2), second subparagraph of Article 115, first subparagraph of Article 116(2),
   Article 119(3), Article 122, Article 124(2), Article 128, Article 134, first subparagraph of
   Article 136(2), second subparagraph of Article 136(3), fourth subparagraph of Article 136(4),
   Article 137(2), Article 140(2), fourth subparagraph of Article 142(1), second subparagraph of
   Article 142(2), second subparagraph of Article 142(3), Article 143, Article 144(2), second
   subparagraph of Article 145(3), second subparagraph of Article 148(2), Article 150(3),
   Article 151(5), first subparagraph of Article 164, second subparagraph of Article 171(3),
   Article 176(1), Article 177(5), Article 178(3), third subparagraph of Article 181,
   Article 182(2), Article 183(1) and Article 183(2) shall be applicable from 24 June 2008.
                                                                   new
   1.       Articles 2, 7, 8, 10, 16, 17, 20, 23, 25, 26, 31, 33, 34, 43, 44, 46, 51, 55, 57, 58, 60,
            64, 76, 87, 88, 94, 95, 102, 109, 110, 113, 118, 129, 133, 136, 137, 139, 142, 145,
            151, 153, 155, 157, 163, 166, 171, 173, 177, 179, 182, 184, 186, 190, 192, 195, 198,
            202, 217, 219, 230, 232, 234, 238, 241 and 245 shall apply from [date of entry into
            force of the recast Regulation, as resulting from Article 246].
                                                                   450/2008 (adapted)
                                                                   new
   2.       All other provisions shall be applicable once the implementing provisions adopted on
            the basis of the Articles ⌦ other than those ⌫ referred to in the paragraph 1 are
            applicable. The implementing provisions shall enter into force on 24 June 2009 at the
            earliest.
   Notwithstanding the entry into force of the implementing provisions, the provisions of this
   Regulation referred to in this paragraph shall be applicable on 24 June 2013 at the latest.
   3.       Article 30(1) shall apply onfrom the first day of the first month after 18 months
            following the date referred to in that paragraph  1 January 2011.
   This Regulation shall be binding in its entirety and directly applicable in all Member States.
   Done at Brussels, 20.2.2012
   For the European Parliament                   For the Council
   The President                                 The President
EN                                                213                                                 EN
 ---pagebreak---        450/2008 (adapted)
EN 214                    EN
 ---pagebreak---                                               ANNEX
                                  CORRELATION TABLES
   1. Regulation (EEC) No 2913/92
                      Regulation                (EEC) Regulation ⌦ (EC)
                      No 2913/92                      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,      14
                                                      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
                                                      and 183
EN                                               215                       EN
 ---pagebreak---    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
                   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
 ---pagebreak---    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
                  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
 ---pagebreak---    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,
                   110 and 112
   Article 77      Articles 107
                   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
                   and 144
   Article 92      Article 146
EN             218                    EN
 ---pagebreak---    Article 93      Article 147
   Article 94      Articles 62, 63, 136
                   and 146
   Article 95      Articles 136
                   and 146
   Article 96      Article 146
   Article 97      Article 143
   Article 98      Articles 143, 148
                   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
                   and 154
   Article 107     Article 137
   Article 108     Article 150
   Article 109     Articles 141
                   and 143
   Article 110     Article 153
   Article 111     Article 140
   Article 112     Article 53
   Article 113     —
   Article 114     Articles 142
                   and 168
   Article 115     Articles 142
                   and 143
EN             219                      EN
 ---pagebreak---    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
 ---pagebreak---    Article 142     Articles 143
                   and 164
   Article 143     Articles 47 and 165
   Article 144     Articles 47, 52
                   and 53
   Article 145     Articles 48 and 171
   Article 146     Articles 143
                   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
                   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
                   and 178
   Article 162     Article 177
   Article 163     Article 145
   Article 164     Articles 103
                   and 145
EN             221                     EN
 ---pagebreak---    Article 165      Article 143
   Article 166      Article 148
   Article 167      Articles 155
                    and 156
   Article 168      Article 155
   Article 168a     —
   Article 169      Articles 157
                    and 158
   Article 170      Articles 157
                    and 158
   Article 171      Article 150
   Article 172      Article 156
   Article 173      Articles 141
                    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
                    and 179
   Article 182a     Article 175
   Article 182b     Article 176
   Article 182c     Articles 176, 179
                    and 180
   Article 182d     Articles 5, 180
                    and 181
EN              222                   EN
 ---pagebreak---    Article 183     Article 177
   Article 184     —
   Article 185     Articles 130
                   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
 ---pagebreak---    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
 ---pagebreak---    Article 234      Article 86
   Article 235      Article 4
   Article 236      Articles 79, 80,
                    and 84
   Article 237      Articles 79 and 84
   Article 238      Articles 79, 81
                    and 84
   Article 239      Articles 79, 83, 84,
                    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
                    and 121
   Article 251      Article 186
   Article 252      Article 186
   Article 253      Article 187
EN              225                      EN
 ---pagebreak---    2. REGULATIONS (EEC) NO 3925/91 AND (EC) NO 1207/2001
                         Repealed Regulation     Regulation (EC)
                                                   No 450/2008
                     Regulation (EEC)            Article 28
                     No 3925/91
                     Regulation (EC)             Article 39
                     No 1207/2001
EN                                        226                    EN
 ---pagebreak---    3. REGULATION (EC) NO 450/2008
            Regulation (EC) No 450/2008                            This Regulation
   Article 1(1) and (2)                            Article 1(1) and (2)
   Article 1(3), first subparagraph                Article 1(3)
   Article 1(3), second subparagraph               Article 2
   Article 2                                       Article 3
   Article 3                                       Article 4
   Article 4, points 1 to 8                        Article 5, points 1 to 8
   Article 4, point 9                              Article 5, points 9 and 10
   Article 4, points 10 to 17                      Article 5, points 12 to 19
   Article 4, point 18(a), first sentence          Article 5, point 20(a)
   Article 4, point 18(a), second sentence         Article 130(3)
   Article 4, point 18(b) and (c)                  Article 5, point 20(b) and (c)
   Article 4, point 19                             Article 5, point 21
   Article 4, point 20, first sentence             Article 5, point 22
   Article 4, point 20, second sentence            Article 39(4), second subparagraph
   Article 4, points 21 to 28                      Article 5, points 23 to 30
   Article 4, point 29                             Article 5, points 31 (a) and (d)
   Article 4, points 30 to 32                      Article 5, points 32 to 34
   Article 4, point 33                             -----
   Article 5(1), first subparagraph                Article 6(1)
   Article 5(1), second and third subparagraphs    Articles 6(2) and 7(b)
   Article (5)(2)                                  Article 7(a)
   Article 6                                       Article 11
EN                                              227                                   EN
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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
 ---pagebreak---    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