CELEX: 
Language: en
Date: 2016-04-08 00:00:00
Title: COMMISSION DELEGATED REGULATION (EU) …/... correcting Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446

EXPLANATORY MEMORANDUM
            
            
               1.CONTEXT OF THE DELEGATED ACT
            
            
               Regulation (EU) No 952/2013 (Code), in its consistency with the Treaty on the Functioning of the European Union (TFEU), delegates to the Commission the power to supplement certain non-essential elements of the Code, in accordance with Article 290 TFEU. The Commission, while exercising these powers, adopted on 17 December 2015 Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446. This Commission Delegated Regulation established provisions of general application to supplement the Code in accordance with its delegations of power and with a view to allowing for a clear and proper application of the Code in the transitional period where the electronic systems which are necessary for the application of the Code are not yet fully updated or deployed.  
            
            
               Following the entry into force of Delegated Regulation (EU) 2016/341, wrong references were discovered in some forms of Annex 12, in the part concerning simplifications. In addition, certain missing forms in this same Annex were detected that were unintentionally not included in the Annex. The adjustment of these inaccuracies is of major importance for the Commission, Member States and Trade and an absolute precondition for the proper implementation of Union customs legislation. 
            
            
               Regulation (EU) No 952/2013 and Delegated Regulation (EU) 2016/341 will be applicable as of 1 May 2016. It is therefore necessary to correct Delegated Regulation (EU) 2016/341 in order to replace the forms with problematic references and add the other missing forms as quickly as possible with a view to ensuring that the necessary  forms are in place for the application of the Code. 
            
            
               2.CONSULTATIONS PRIOR TO THE ADOPTION OF THE ACT
            
            
               A consultation was carried out in line with paragraph 4 of the Common Understanding on delegated acts between the European Parliament, the Council and the European Commission.
            
            
               The draft act was presented at the Customs Code Expert Group on 17 March 2016 to the delegates of the Member States. Member States agreed with the proposed correction.  
            
            
               3.LEGAL ELEMENTS OF THE DELEGATED ACT
            
            
               Annex 12 of Commission Delegated Regulation (EU) 2016/341 needs to be corrected in order to rectify the spotted omissions and mistakes.  
            
            
               As these corrections affect the substance of the delegated act, the appropriate instrument is a Commission Delegated Regulation correcting Delegated Regulation (EU) 2016/341. It will apply as long as no objection is expressed by the European Parliament or the Council within a period of two months with the possibility of an extension of this period for another two months. 
            
            
               COMMISSION DELEGATED REGULATION (EU) …/...
            
            
               of 8.4.2016
            
            
               correcting Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446
            
            
               THE EUROPEAN COMMISSION,
            
            
               Having regard to the Treaty on the Functioning of the European Union,
            
            
               Having regard to to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
                  1
               , and in particular Article 279 thereof,
            
            
               Whereas:
            
            
               (1)Following the adoption of Delegated Regulation (EU) 2016/341 
                  2
               , in the part concerning simplifications of Annex 12 to that Delegated Regulation, certain inconsistencies with the systems set up by the Union Customs Code were detected in three of the forms, including references to procedures that have ceased to exist. Those inconsistencies affect legal clarity and should be corrected.
            
         
         
            
               (2)Furthermore, it was detected that, also in the part concerning simplifications of Annex 12 to Delegated Regulation (EU) 2016/341, certain forms had been omitted by mistake.
            
            
               (3)Delegated Regulation (EU) 2016/341 should therefore be corrected accordingly.
            
            
               (4)The provisions of  this Regulation should apply from 1 May 2016 in order to enable the full application of the Union Customs Code,
            
            
               HAS ADOPTED THIS REGULATION:
            
            
               Article 1
            
            
               Corrections to Delegated Regulation (EU) 2016/341
            
            
               In Delegated Regulation (EU) 2016/341, Annex 12 is corrected as follows:
            
            
               (1)the forms “Application for authorisation to use simplified declaration and Entry in the declarant’s records”, “Application for authorisation to use simplifications, Continuation form – IMPORT) and “Explanatory notes to the different boxes of the application form” are replaced by the forms set out in Annex I to this Regulation.
            
            
               (2)the forms set out in Annex II to this Regulation are added.
            
            
            
               Article 2
            
            
               Entry into force 
            
            
               This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
            
            
            
               It shall apply from 1 May 2016.
            
            
               This Regulation shall be binding in its entirety and directly applicable in all Member States.
            
            
            
               Done at Brussels, 8.4.2016
            
            
               
                     For the Commission
               
               
                     The President
                     Jean-Claude JUNCKER
               
            
         
         
            
                  
                     (1)
                  
                        Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013laying down the Union Customs Code, OJ L 269, 10.10.2013, p. 1.
               
               
                  
                     (2)
                  
                        Commission Delegated Regulation (EU) No 2016/341 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446, OJ L 69, 15.3.2016, p 1
               
            
      
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               ANNEXES
            
            
               to the
            
            
               Commission Delegated Regulation
            
            
               correcting Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446
            
            
               ANNEX I
            
            
            
               
                  
               
               
                  
            
            
               
            
               Explanatory notes to the different boxes of the application form
            
            
            
               General remark:
            
            
               If necessary the requested information can be presented in a separate annex to the application form, referring to the box of the form concerned.
            
            
               Member States may require additional information.
            
            
               1.
                     Enter full name and EORI number of the applicant. The applicant is the person to whom the authorisation will be issued.
            
            
               1.a
                     Enter the Company Identification number.
            
            
               1.b
                     Enter, if applicable, any internal reference number, to refer to this application in the authorisation.
            
            
               1.c
                     Enter the relevant contact information (contact person, contact address, phone number, fax number, e-mail address) 
            
            
               1.d
                     Indicate the type of representation for lodgement of a declaration by inserting a "X" in the appropriate box.
            
         
         
            
               2.
                     Indicate which type of simplification (entry in the records, simplified declaration or centralised clearance) and which customs procedure (for import and/or export) is applied for by inserting an "X" in the appropriate box.
            
            
               3.
                     Enter the relevant code:
            
            
               1
                     first application for an authorisation 
            
            
               2
                     application for modified or renewed authorisation (also indicate the appropriate authorisation number).
            
            
               4.a
                     Indicate if the status of authorised economic operator is certified; if "YES", enter the corresponding number.
            
            
               4.b
                     Enter the type, reference and - if applicable - the expiry date of the relevant authorisation(s) for which the applied simplification(s) will be used; in case authorisation(s) is/are just applied for, enter the type of applied authorisation(s) and the date of application 
            
            
               5.
                     Information on main accounts, commercial, fiscal or other accounting material
            
            
               5.a
                     Enter the full address of the location where the main accounts are held.
            
            
               5.b
                     Enter the type of accounts (electronic or paper-based, and type of system and software in use).
            
            
               6.
                     Enter the number of continuation forms attached to this application.
            
            
               7.
                     Information on records (customs related accounts).
            
            
               7.a
                     Enter full address of the location where the records are held.
            
            
               7.b
                     Enter the type of records (electronic or paper-based, and type of system and software in use).
            
            
               7.c
                     Enter, if applicable, other relevant information regarding to the records.
            
            
               8.
                     Information about type of goods and transactions.
            
            
               8.a
                     Enter, if applicable, the relevant CN-Code otherwise enter at least the chapter of CN and the description of the goods.
            
            
               8.b
                     Enter the relevant information on a monthly basis.
            
            
               8.c
                     Enter the relevant information on a monthly basis.
            
            
               9.
                     Information on authorised locations of goods and responsible customs office.
            
            
               9.a&b
                     Enter the full name, address and contact information 
            
         
         
            
               10.
                     Enter the full name, address and contact information of the relevant customs offices where the goods are placed under a customs procedure.
            
            
               11.
                     Enter, if applicable, the full name, address and contact information of the supervising office.
            
            
               12.
                     Indicate, by inserting an "X" in the appropriate box, the type of simplified declaration; in case of using commercial or other administrative documents, the type of documents in use must be specified.
            
            
               
            
               ANNEX II