CELEX: 
Language: en
Date: 2020-04-03 00:00:00
Title: COMMISSION DELEGATED REGULATION (EU) …/... amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code

EUROPEAN
                         COMMISSION
                                                  Brussels, 3.4.2020
                                                  C(2020) 2008 final
               COMMISSION DELEGATED REGULATION (EU) …/...
                                      of 3.4.2020
     amending and correcting Delegated Regulation (EU) 2015/2446 supplementing
    Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341
   supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code
EN                                                                               EN
 ---pagebreak---                                      EXPLANATORY MEMORANDUM
   1.        CONTEXT OF THE DELEGATED ACT
   Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October
   2013 laying down the Union Customs Code (UCC), delegates to the Commission the power to
   supplement certain non-essential elements of the UCC, in accordance with Article 290 of the
   Treaty on the Functioning of the European Union (TFEU). The Commission exercised these
   powers by adopting, on 28 July 2015, Commission Delegated Regulation (EU) 2015/2446
   supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council
   as regards detailed rules concerning certain provisions of the Union Customs Code.
   Delegated Regulation (EU) 2015/2446 establishes provisions of general application to
   supplement the Code with a view to ensuring a clear and proper application of the UCC. It
   must, therefore, be regularly updated to take account of developments in legislation and of the
   deployment of the UCC IT systems and to clarify the application of certain customs
   formalities.
   The present amending Delegated Regulation aims at updating certain rules of the existing
   Delegated Regulation to reflect, in particular, the following legislative changes and
   clarifications:
            the inclusion of Campione d’Italia and the Italian waters of Lake Lugano into the EU
             customs territory following an amendment of the UCC from 1 January 20201. As a
             consequence, the present amendment terminates the waiver from the obligation to
             lodge a pre-departure declaration and the entry summary declaration that is currently
             applicable to goods moved into and out of that territory;
            the new VAT rules for distance sales of goods from third countries 2 (e-commerce)
             applicable from 1 January 2021. The amendment clarifies the formalities to be
             applied to consignments below 150 euros (low-value consignments) from that date;
            the Action Plan on Military Mobility. The present text aims at streamlining and
             simplifying the customs formalities for goods moved or used in the context of
             military activities;3
            the adoption of Directive (EU) 2019/8834 on port reception facilities for the delivery
             of waste from ships. For the correct implementation of this Directive some
             simplifications concerning the customs formalities for such waste must be
             introduced; 4
            the need to clarify the rules on the time limits for lodging the supplementary
             declaration according to their nature (general, periodic or recapitulative) and the need
             to provide declarants with a longer time limit to lodge the supplementary declaration
             and the relevant supporting documents where there is no customs debt;
   1
           Regulation (EU) 2019/474 of the European Parliament and of the Council of 19 March 2019 amending
           Regulation (EU) No 952/2013 laying down the Union Customs Code (OJ L 83, 25.3.2019, p. 38).
   2
           Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and
           Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and
           distance sales of goods (OJ L 348 of 29.12.2017, p.7).
   3
           Joint Communication to the European Parliament and to the Council on the Action Plan on Military
           Mobility (JOIN(2018) 5 final of 28/3/2018)
   4
           Directive (EU) 2019/883 of the European Parliament and of the Council of 17 April 2019 on port
           reception facilities for the delivery of waste from ships, amending Directive 2010/65/EU and repealing
           Directive 2000/59/EC (OJ L151, 7.6.2019)
EN                                                          1                                                     EN
 ---pagebreak---            the Commission Decision to deploy the new electronic data-processing system to
            lodge the entry summary declaration, the Import Control System (ICS2), in three
            releases.5 The generic reference to the deployment of ICS2 should, therefore, be
            replaced by more specific references to the three different releases under which
            groups of carriers will gradually connect to the system. In addition, provision must
            be made for the customs obligations (in particular the obligation to lodge entry
            summary declarations) that will apply to carriers and related persons once the
            carriers are connected to the new system.
           in the context of special procedures, the need to i) ensure the implementation of anti-
            dumping and countervailing duties, safeguard measures and additional duties
            resulting from a suspension of concessions on products placed under the inward
            processing procedure, ii) exclude the application of the procedure for examination of
            economic conditions for applications for inward processing where goods are subject
            to those measures and iii) prevent the common storage of Union goods with non-
            Union goods where the latter are subject to those measures;
           the necessary modifications to some of the annexes corresponding to the amended
            provisions summarised above.
   2.       CONSULTATIONS PRIOR TO THE ADOPTION OF THE ACT
   The Commission carried out a consultation in line with paragraph 4 of the Common
   Understanding on Delegated Acts between the European Parliament, the Council and the
   European Commission.
   The Commission developed this Delegated Act in accordance with the Framework Agreement
   on relations between the European Parliament and the European Commission and with the
   above-mentioned Common Understanding of the European Parliament, Council and
   Commission on delegated acts. Member States and all other relevant stakeholders have been
   duly involved and constantly consulted on the draft provisions.
   The Commission consulted Member States on the draft text through regular meetings of the
   Commission’s group of experts (Customs Expert Group) and consulted the business
   community via its stakeholder body (the Trade Contact Group – TCG) in joint meetings with
   Member States’ experts on 18 September and on 28-29 October 2019.
   The Commission has actively considered all comments received during this consultation
   exercise, and, to the greatest extent possible, included them in the version provided herewith.
   3.       LEGAL ELEMENTS OF THE DELEGATED ACT
   The legal basis for this Regulation is contained in the delegation of power provided for in
   Articles 7, 10, 24, 88, 131, 156, 160, 168, 175, 183, 212, 216, 253 and 265 of the UCC.
   Subsidiarity principle
   The proposal falls under the exclusive competence of the EU according to Article 3(1)(e) of
   the Treaty on the Functioning of the European Union (TFEU).
   5
           Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work
           programme relating to the development and deployment of the electronic systems provided for in the
           Union Customs Code (OJ L 325, 16.12.2019, p. 168.)
EN                                                    2                                                       EN
 ---pagebreak---    Proportionality principle
   In terms of proportionality, this Regulation respects the limits of the empowerments granted
   by the co-legislators and concerns only elements aimed at better adapting existing legal
   provisions to the requirements of the day-to-day practices of customs authorities, economic
   operators and persons other than economic operators.
EN                                                3                                             EN
 ---pagebreak---                      COMMISSION DELEGATED REGULATION (EU) …/...
                                                  of 3.4.2020
         amending and correcting Delegated Regulation (EU) 2015/2446 supplementing
       Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341
      supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the
   Council of 9 October 2013 laying down the Union Customs Code6, and in particular Articles
   7, 10, 24, 88, 131, 156, 160, 168, 175, 183, 212, 216, 253 and 265 thereof,
   Whereas:
   (1)     The practical implementation of Regulation (EU) No 952/2013 (the Code) in
           combination with Commission Delegated Regulation (EU) 2015/2446 7 has shown that
           some amendments need to be made to that Delegated Regulation in order to better
           adjust it to the needs of economic operators and customs administrations as well as to
           take into account legislative developments and developments regarding the
           deployment of the IT systems established for the purposes of the Code.
   (2)     In order to clarify which customs office must ensure that the pre-arrival risk analysis is
           carried out on the basis of the entry summary information, the definition of “customs
           office of first entry” in Article 1(15) of Delegated Regulation (EU) 2015/2446 should
           be amended to spell out that, where that term is used, it refers to the office responsible
           for the place at which the means of transport is destined to arrive even if, for any
           reason, the means of transport actually arrives at a different place for which a different
           office is responsible.
   (3)     In order to clearly delimit the scope of application of the rules on the entry summary
           declaration covering goods in express consignments and of the formalities applicable
           to the import and to the export of such goods, the terms “express consignment” and
           “express carrier” should be defined.
   (4)     In order to ensure a uniform application of the customs provisions based on the
           intrinsic value of the goods, a definition of the term “intrinsic value” is needed.
   (5)     In line with the Action Plan on Military Mobility8, there is a need to streamline and
           simplify the customs formalities for goods moved or used in the context of military
           activities. That objective should be met by establishing a definition of such goods, and
           by establishing an EU form 302 as a customs document to be used by the EU Member
   6
           OJ L 269, 10.10.2013, p. 1.
   7
           Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU)
           No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain
           provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1).
   8
           Joint Communication to the European Parliament and to the Council on the Action Plan on Military
           Mobility, JOIN(2018) 5 final of 28 March 2018.
EN                                                     4                                                          EN
 ---pagebreak---        States, including in the context of military activities pertaining to the Common
       Security and Defence Policy of the Union.
   (6) In order to allow that, pursuant to Union legislation other than customs legislation, the
       economic operator registration and identification number (EORI) is used for
       identification, persons other than economic operators should be obliged to register in
       EORI where such registration is required by Union legislation and not only where it is
       required by the legislation of a Member State. Article 6 of Delegated Regulation (EU)
       2015/2446 should therefore be amended accordingly.
   (7) Article 13(4) of Delegated Regulation (EU) 2015/2446 provides for a possibility to
       extend the time limit to take a decision relating to the application of the customs
       legislation where the competent customs authorities are investigating an infringement
       of customs legislation. That possibility should also apply for cases in which the
       competent customs and fiscal authorities are investigating an infringement of tax
       legislation, as some authorisations can only be granted in the absence of serious or
       repeated infringements of taxation rules. Article 17(1) of Delegated Regulation (EU)
       2015/2446 sets out an obligation for the customs authorities to suspend a decision until
       it is established whether an economic operator has committed a serious infringement
       or repeated infringements. That obligation should also cover cases of serious criminal
       offences relating to the applicant’s economic activity but should not extend to
       infringements or criminal offences committed by persons in charge of the company’s
       customs matters who are not employees of that company, in line with Article 24(1) of
       Commission Implementing Regulation (EU) 2015/2447.9 Articles 13(4) and 17(1) of
       Delegated Regulation (EU) 2015/2446 should therefore be amended accordingly.
   (8) Article 86(3) of the Code sets out specials rules for calculating the amount of a
       customs debt where the debt is incurred for processed products resulting from the
       inward processing procedure. At the request of the declarant, that customs debt is
       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. Article 76 of Delegated
       Regulation (EU) 2015/2446 lays down the conditions under which Article 86(3) of the
       Code is to apply without a request from the declarant. In order to avoid the
       circumvention of anti-dumping and countervailing duties, safeguard measures and
       additional duties resulting from a suspension of concessions that would be applicable
       to goods when first placed under the inward processing procedure, the obligation to
       apply Article 86(3) of the Code without a request from the declarant should also cover
       processed products obtained from such goods placed under inward processing. Article
       76 of Delegated Regulation (EU) 2015/2446 should therefore be amended
       accordingly. A transitional period of 1 year should be granted in order to allow
       economic operators time to adapt to the new rules.
   (9) Article 104(1) of Delegated Regulation (EU) 2015/2446 sets out exceptions from the
       requirement to lodge an entry summary declaration for goods brought into the customs
       territory of the Union. In order not to delay the import of organs and other human or
       animal tissue or human blood suitable for permanent grafting, implantation or
       transfusion in case of emergency, the exceptions should also cover those goods. In
       addition, in order to facilitate military mobility, those exceptions should be extended
   9
       Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed
       rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament
       and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558).
EN                                                   5                                                     EN
 ---pagebreak---         to goods moved under cover of a NATO form 302 or an EU form 302. Furthermore,
        following the inclusion of Campione d’Italia and the Italian waters of Lake Lugano in
        the customs territory of the Union10, the exception should no longer apply to goods
        brought from those territories. Article 104(1) of Delegated Regulation (EU) 2015/2446
        should therefore be amended accordingly.
   (10) Directive (EU) 2019/883 of the European Parliament and of the Council11 aims to
        protect the marine environment against the negative effect from discharges of waste
        from ships using ports located in the Union, by improving the availability and use of
        adequate port reception facilities and the delivery of waste to those facilities. In order
        not to jeopardise the objective of that Directive, the customs formalities for such waste
        should be streamlined and simplified by waiving the obligation to lodge an entry
        summary declaration and by considering the presentation to customs as a customs
        declaration for release for free circulation. Those simplifications should apply only if
        the advance waste notification referred to in Article 6 of Directive (EU) 2019/883 has
        been made to the competent authorities. Articles 104, 138, 141, and 142 of Delegated
        Regulation (EU) 2015/2446 should be amended accordingly.
   (11) Article 104 of Delegated Regulation (EU) 2015/2446 sets out a waiver of the
        obligation to lodge an entry summary declaration for goods in postal consignments
        and for goods of a value not exceeding EUR 22, until the date of the upgrading of the
        Import Control System. However, the Commission has, by Commission Implementing
        Decision (EU) 2019/2151 (the Work Programme),12 decided to set up a new electronic
        system (ICS2) to support customs pre-arrival security and safety risk analysis and
        related controls. The implementation of the new system is to be carried out through
        three releases (release 1, release 2 and release 3). The general reference to the
        upgrading of the Import Control System in Article 104 of Delegated Regulation (EU)
        2015/2446 should therefore be replaced by more specific references to the different
        releases of the new system, to which the carriers will gradually connect. In accordance
        with the Work Programme, as regards air transport, postal operators and express
        carriers will connect to the new system from release 1 but they will only be obliged to
        lodge the minimum dataset of the entry summary declaration for goods in postal
        consignments having the Union as final destination and for goods in express
        consignments. Other economic operators or operations within the field of air transport
        will be covered by the new system from release 2. For rail, road, sea and inland
        waterways transport, the relevant economic operators must connect from release 3.
        Accordingly, the waiver for goods in postal consignments should not apply for air
        consignments having a Member State as final destination after release 1. In addition, it
        should not apply for air consignments having a third country as final destination after
        release 2, and for postal consignments that are transported by sea, inland waterways,
        road or rail after release 3. Similarly, the waiver for goods not exceeding EUR 22 in
        express consignments transported by air should not apply after release 1. In addition, it
        should not apply after release 2 for such goods in air consignments that are neither
   10
        Article 1(1) of Regulation (EU) 2019/474 of the European Parliament and of the Council of 19 March
        2019 amending Regulation (EU) No 952/2013 laying down the Union Customs Code (OJ L 83,
        25.3.2019, p. 38).
   11
        Directive (EU) 2019/883 of the European Parliament and of the Council of 17 April 2019 on port
        reception facilities for the delivery of waste from ships, amending Directive 2010/65/EU and repealing
        Directive 2000/59/EC (OJ L151, 7.6.2019, p. 116).
   12
        Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work
        programme relating to the development and deployment of the electronic systems provided for in the
        Union Customs Code (OJ L 325, 16.12.2019, p. 168).
EN                                                       6                                                     EN
 ---pagebreak---         post nor express consignments. For goods in consignments transported by sea, inland
        waterways, road or rail it should not apply after release 3. The Member States are to
        determine, in cooperation with the Commission, the specific dates at which the
        economic operators are obliged to use the different releases of the new system in
        accordance with the Annex to the Work Programme. Article 104 of Delegated
        Regulation (EU) 2015/2446 should be amended accordingly.
   (12) Article 106 of Delegated Regulation (EU) 2015/2446 sets out time limits to lodge the
        entry summary declaration in case of transport by air. Those time limits should also
        reflect the decision to set up the electronic system (ICS2) in three releases. The
        provision should clearly distinguish the general rule on the time limit to submit the
        entry summary declaration from the time limits to submit the minimum dataset of the
        entry summary declaration and the time limits to provide other particulars. This is so
        because, as stated in Article 183 of Implementing Regulation (EU) 2015/2447, from
        release 2 of the new system, the provision of the particulars of the entry summary
        declaration by different persons (multiple filing) will be gradually possible. From
        release 1 of the new system, postal operators and express carriers should be required to
        submit the minimum dataset of the entry summary declaration as soon as possible and
        at the latest before the goods are loaded into the aircraft that will bring them into the
        customs territory of the Union. The obligation to submit the minimum dataset should
        apply to all air carriers and economic operators involved in air transport activities from
        release 2. From release 2 of the new system, air carriers should be required to
        supplement the minimum dataset with the rest of the particulars so that the full entry
        summary declaration is lodged by the general time limits. However, between the dates
        of release 1 and release 2, the minimum dataset lodged by the postal operators and
        express carriers should be considered as the full entry summary declaration for goods
        in postal consignments and for goods in express consignments with an intrinsic value
        not exceeding EUR 22. The reason is that in that interval air carriers will not be
        connected to the new system and therefore they will not be able to supplement the
        minimum dataset. The rule establishing an obligation on air carriers and economic
        operators to submit the minimum dataset of entry summary declaration as early as
        possible, and at the latest before the goods are loaded onto the aircraft on which they
        are to be brought into the customs territory of the Union, ensures that customs
        authorities are in position to carry out risk analysis and undertake the necessary
        measures in the context of air cargo security. This is represents an important
        complementary action to the existing EU regulatory framework for aviation security,
        namely, Regulation (EC) No 300/2008 of the European Parliament and of the
        Council.13
   (13) Articles 112 and 113 of Delegated Regulation (EU) 2015/2446 set out obligations for
        other persons than the carrier to provide particulars of the entry summary declaration
        as regards, respectively, transport by sea or inland waterways and transport by air.
        Both articles contain transitional rules suspending the obligations until the upgrade of
        the Import Control System, Those transitional rules should reflect the fact that the
        provision of the particulars of the entry summary declaration by different persons will
        only occur from release 2 of the new system in the case of transport by air, and from
        release 3 in the case of transport by sea or inland waterways. Accordingly, the
        obligation of persons other than the carrier to provide the particulars of the entry
   13
        Regulation (EC) No 300/2008 of the European Parliament and of the Council of 11 March 2008 on
        common rules in the field of civil aviation security and repealing Regulation (EC) No 2320/2002 (OJ L
        97, 9.4.2008, p. 72).
EN                                                     7                                                      EN
 ---pagebreak---             summary declaration should distinguish between both releases. Moreover, the rule
            establishing that each person is responsible for the particulars of the entry summary
            declaration that he or she has submitted should be deleted from Articles 112 and 113
            and become a new general provision applicable to any transport mode, and not to air
            and sea or inland waterways alone. To the extent that the entry summary declaration
            waiver for postal consignments and goods below EUR 22 will progressively disappear,
            that provision should also include a new obligation on postal operators and express
            carriers to provide the particulars of the entry summary declaration to the customs
            office of first entry, if they have not provided those particulars to the carriers having
            the obligation to supplement the minimum dataset provided by the postal operators or
            express carriers. Articles 112 and 113 of Delegated Regulation (EU) 2015/2446 should
            be amended accordingly, and a new Article 113a should be inserted.
   (14)     In order to facilitate military mobility, the EU form 302 should also serve as proof of
            the customs status of Union goods. Article 127 of Delegated Regulation (EU)
            2015/2446 should therefore be amended accordingly.
   (15)     Article 128d of Delegated Regulation (EU) 2015/2446 sets out the conditions for
            granting the authorization to draw up the shipping company’s manifest after departure.
            Those conditions should continue to apply as long as that authorization can be granted,
            regardless of whether or not the UCC Customs Decision System has been deployed.
            The reference to the UCC Customs Decision System should, therefore, be deleted.
            Article 128d of Delegated Regulation EU) 2015/2446 should be amended accordingly.
   (16)     Article 141 of Delegated Regulation (EU) 2015/2446 lists certain acts that are to be
            deemed customs declarations for goods referred to in Articles 138(a) to (d), 139 and
            140(1) of that Regulation. The formalities to declare, both for import and for export,
            organs and other human or animal tissue or human blood suitable for permanent
            grafting, implantation or transfusion in case of emergency should be as limited as
            possible in order not to delay their release through cumbersome customs formalities at
            the border and to ensure their timely usage. Such organs, tissue or blood should
            therefore be allowed to be declared by any of the acts listed in Article 141 of
            Delegated Regulation (EU) 2015/2446. Articles 138, 140 and 141 of that Delegated
            Regulation should therefore be amended accordingly.
   (17)     In order to further simplify the movement of goods moved or used in the context of
            military activities, the presentation to customs of a NATO form 302 or of an EU form
            302 should be considered as a customs declaration for release for free circulation with
            import duty relief as returned goods, for temporary admission, for export or re-export,
            or for transit. In the absence of an electronic system for the submission of a NATO
            form 302 or of an EU form 302 to customs, it is also appropriate to allow for the
            submission of those forms by means other than electronic data-processing techniques.
            Articles 138 to 142 of Delegated Regulation (EU) 2015/2446 should therefore be
            amended accordingly.
   (18)     Once the new value added tax (VAT) rules for distance sales laid down in Council
            Directive (EU) 2017/245514 enter into force, VAT will be due on all goods imported
            into the Union, regardless of their value. In order to ensure that VAT is collected for
            these goods, an electronic customs declaration will be required. The current possibility
   14
            Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and
   Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales
   of goods (OJ L 348, 29.12.2017, p. 7).
EN                                                       8                                                          EN
 ---pagebreak---         to declare postal consignments by any act listed in Article 141 of Delegated
        Regulation (EU) 2015/2446, needs, therefore, to be modified. That possibility should
        only apply until the end of the deployment window for release 1 of ICS2, since all
        postal operators should by that time have the electronic data necessary to submit the
        entry summary declaration. To ensure a proper collection of VAT, that possibility
        should, in addition, be subject to the approval of customs authorities and be limited to
        cases in which the import VAT is collected upon entry of the goods under the standard
        procedure. Articles 138 and 141 of Delegated Regulation (EU) 2015/2446 should be
        amended accordingly.
   (19) Due to the growth in e-commerce, the number of low value consignments exported
        from the Union is increasing. Postal operators and express carriers play an important
        part in those exports. Whilst postal consignments can be declared for export by their
        exit from the customs territory of the Union in accordance with Article 141(4) of
        Delegated Regulation (EU) 2015/2446, other commercial goods not exceeding EUR
        1000 in value and 1000 kg in weight are to be declared for export orally pursuant to
        Article 137(1)(b) of that Regulation. Since the oral declaration is to be made at the
        customs office competent for the place of exit, this facilitation does not fit with the
        business model of express carriers that is based on a single transport contract type
        facilitation. In case a single transport contract is used, all the exit formalities, including
        the formal closing of the export movement, can be completed at an inland customs
        office so that the customs office competent for the place of exit may only request to
        examine the goods on an ad hoc basis. The information about the exit of the goods is
        available in the express carrier’s records and may be verified by the customs
        authorities in the framework of post-audit controls. In order to enable the smooth
        export clearance of low value consignments by express carriers and thus avoid
        bottlenecks at border customs offices, those consignments should be allowed to be
        declared by any act listed in Article 141 of Delegated Regulation (EU) 2015/2446.
        Articles 140 and 141 of that Regulation should be amended accordingly.
   (20) Article 141 of Delegated Regulation (EU) 2015/2446 should also be amended to
        clarify that means of transport benefitting from total relief from import duty can be
        declared for temporary admission by the sole act of the goods crossing the frontier of
        the customs territory of the Union in any of the situations listed in point d) of
        paragraph 1 of that Article. The same applies for means of transport that are to be
        released for free circulation as returned goods according to Article 203 of the Code.
        Such clarification is needed for the sake of legal certainty.
   (21) Article 142 of Delegated Regulation (EU) 2015/2446 lists certain goods that may not
        be declared orally or in accordance with Article 141 of that Regulation, such as goods
        subject to an application for the repayment of duty or other charges. As of the entry
        into force of the new value added tax (VAT) rules for distance sales laid down in
        Council Directive (EU) 2017/2455, VAT will be due for all goods imported to the
        Union, regardless of their value. Consequently, if such goods are returned, the
        declarant is to ask for the repayment of the VAT charged upon the release for free
        circulation of the goods. In such cases, the declarant will need to provide evidence that
        the goods left the customs territory of the Union. In order to keep the administrative
        burden at a reasonable level for low value consignments, re-export of such
        consignments should be allowed by any other act in accordance with Article 141 of
        Delegated Regulation (EU) 2015/2446, even if an application for the repayment of the
        VAT has been submitted. Therefore, Article 142 of Delegated Regulation (EU)
        2015/2446 should be amended accordingly.
EN                                                9                                                    EN
 ---pagebreak---    (22)     In order to clarify that the submission of the data required for the release for free
            circulation of low value consignments can be made in different electronic formats, the
            wording of Article 143a should be modified. In addition, a transitional measure should
            be provided for the declaration of low value consignments in the National Import
            Systems that have not yet been updated in accordance with the Code. Pursuant to
            Article 278(2) of the Code and to the Work Programme, Member States can update
            their National Import Systems until the end of 2022. By contrast, the new VAT
            measures in Directive (EU) 2017/2455 will enter into force before that date. It is
            therefore necessary to provide for an alternative dataset for the electronic customs
            declaration of low value consignments in the non-updated electronic systems that
            function with the transitional data requirements. Member States should therefore be
            allowed to provide for the use of the simplified declaration or standard customs
            declaration dataset set out in Commission Delegated Regulation (EU) 2016/34115,
            instead of the customs declaration for certain low-value consignments set out in
            Article 143a(1) of Delegated Regulation (EU) 2015/2446, until the National Import
            Systems have been updated.
   (23)     Article 144 of Delegated Regulation (EU) 2015/2446 sets out rules for customs
            declaration for goods in postal consignments. Those rules should reflect the changes in
            the declaration of such goods as of the entry into force of the relevant provisions of
            Directive (EU) 2017/2455. The rule setting out who is to be considered as debtor and
            declarant in the declaration of postal consignments by presentation should be deleted
            because from 1 January 2021 goods in postal consignments not exceeding EUR 150
            are to be declared by means of an electronic customs declaration. In that declaration,
            the debtor and the declarant are to be clearly indicated. A transitional measure should
            be provided for the declaration of goods in postal consignments with a value of
            between EUR 150 and EUR 1000 in the Member States that have not yet updated their
            National Import Systems in accordance with the Code. The possibility to declare for
            release for free circulation those goods by presentation accompanied by declaration
            CN22 or CN23 until the end of the period to update the National Import Systems, that
            is until the end of 2022, should be maintained since the Member States are not obliged
            to implement the different datasets for electronic declarations until the end of that
            period. Article 144 of Delegated Regulation (EU) 2015/2446 should therefore be
            amended accordingly.
   (24)     Article 146 of Delegated Regulation (EU) 2015/2446 sets out the time limits for
            lodging the supplementary declaration referred to in the first subparagraph of Article
            167(1) of the Code. Those rules should connect in a clearer manner the customs
            authorities’ deadlines for entering the amount of import or export duty in the accounts
            in accordance with Article 105(1) of the Code and the time limits for the declarants to
            lodge the different types of supplementary declaration. Accordingly, it should be
            clarified that supplementary declarations covering a single simplified declaration and
            giving rise to a single entry in the accounts in accordance with the first subparagraph
            of Article 105(1) of the Code are supplementary declarations of a general nature.
            Supplementary declarations of a general nature should be lodged within ten days of
            the release of the goods. It should further be clarified that supplementary declarations
   15
            Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 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).
EN                                                   10                                                     EN
 ---pagebreak---         of a periodic or recapitulative nature cover one or several simplified declarations by
        the same declarant during a fixed period and give rise to a single entry for a global
        amount of import duty in accordance with the second subparagraph of Article 105(1)
        of the Code. Those declarations should be lodged within ten days following the end of
        the period that they cover.
   (25) In order to better adapt the current rules to the needs of economic operators, customs
        authorities should be allowed to provide declarants with a longer time limit to lodge
        the supplementary declaration and to obtain the relevant supporting documents where
        the lodging of the customs declaration cannot lead to the incurrence of a customs debt.
        The longer time limit should be up to 120 days from the release of the goods in the
        case of supplementary declarations of a general nature. In addition, the time limit may
        be up to two years, in exceptional and duly justified circumstances, where the reasons
        for allowing a longer time limit are related to the customs value of the goods. Article
        146 of Delegated Regulation (EU) 2015/2446 and Article 147 of that Regulation,
        which sets out the time limit for the declarant to be in possession of the supporting
        documents in the case of supplementary declarations, should therefore be amended
        accordingly.
   (26) Article 163 of Delegated Regulation (EU) 2015/2446 establishes the cases in which a
        customs declaration is to be considered as an application for an authorisation for a
        special procedure other than transit. That provision should also include the destruction
        of consignments with a value of EUR 150 000 or less in order to facilitate the customs
        formalities for economic operators in such cases. The destruction of consignments
        should be possible without the use of the Customs Decision System so that the
        customs authorities can take a decision on the application at the time when goods to be
        destroyed are declared for the customs procedure. In addition, sensitive goods listed in
        Annex 71-02 to Delegated Regulation (EU) 2015/2446 should be excluded from the
        above-mentioned facilitation, unless they are to be destroyed and the value of the
        consignment does not exceed EUR 150 000. Article 163 of Delegated Regulation (EU)
        2015/2446 should therefore be amended accordingly.
   (27) Article 163(2)(g) of Delegated Regulation (EU) 2015/2446 establishes that a customs
        declaration may not be considered as an application for an authorisation for a special
        procedure other than transit where Article 167(1)(f) of that Delegated Regulation
        applies. That provision refers to the processing of sensitive goods, which are already
        excluded from the scope of Article 163(1)(c) of Delegated Regulation (EU)
        2015/2446. In order to avoid this repetition, Article 163(2)(g) of Delegated Regulation
        (EU) 2015/2446 should be deleted.
   (28) Article 166(1) of Delegated Regulation (EU) 2015/2446 sets out that the condition for
        granting an authorisation for a processing procedure in Article 211(4)(b) of the Code,
        namely that the procedure would not adversely affect the essential interests of Union
        producers (the economic conditions), does not apply to authorisations for inward
        processing except in certain cases, including applications covering goods subject to
        measures such as anti-dumping or countervailing duties. Such applications should
        however be excluded from the examination of the economic conditions, as those duties
        are meant to protect the essential interests of Union producers. Moreover, the
        examination of the economic conditions will no longer be needed in such cases since
        Article 76 of Delegated Regulation (EU) 2015/2446 as amended by this Regulation
        provides for an automatic application of the anti-dumping and countervailing duties to
        the goods placed under inward processing when the procedure is discharged. Article
        166(1) of Delegated Regulation (EU) 2015/2446 should be amended accordingly.
EN                                              11                                               EN
 ---pagebreak---    (29) Article 168 of Delegated Regulation (EU) 2015/2446 concerns the calculation of the
        amount of import duty in certain cases of inward processing. That provision is
        however redundant, due to the amendments to Articles 76 and 166 of that Delegated
        Regulation. According to those amendments, the calculation of import duty is made in
        accordance with Article 86(3) of the Code in the cases mentioned in Article 168 of
        Delegated Regulation (EU) 2015/2446. In addition, if the goods are subject to
        agricultural or commercial policy measures the economic conditions have to be
        examined according to Article 166 of Delegated Regulation (EU) 2015/2446 as
        amended by this Regulation. Article 168 of Delegated Regulation (EU) 2015/2446
        should therefore be deleted.
   (30) Article 177 of Delegated Regulation (EU) 2015/2446 sets out rules concerning
        accounting segregation where Union goods are stored together with non-Union goods
        in a storage facility for customs warehousing. In order to avoid any possible misuse of
        those rules, the storage of Union and non-Union goods together in a storage facility for
        customs warehousing (common storage) should only be allowed where the goods have
        the same CN code, commercial quality and technical characteristics. Goods subject to
        measures such as anti-dumping or countervailing duties should not be allowed to be
        placed in common storage, unless they have become Union goods after having been
        subjected to the relevant anti-dumping or countervailing duties. Article 177 of
        Delegated Regulation (EU) 2015/2446 should be amended accordingly.
   (31) In order to simplify the use of the temporary admission procedure in international
        maritime traffic, in frontier zones and with respect to certain pedagogical, scientific
        and technical equipment, the applicant and the holder of the temporary admission
        procedure should exceptionally be allowed to be established inside the customs
        territory of the Union, and should not have to be established outside that territory as
        required in Article 250(2)(c) of the Code. Articles 220, 224, 227, 229 and 230 of
        Delegated Regulation (EU) 2015/2446 should be amended accordingly.
   (32) Where military goods are declared for temporary admission, they should benefit from
        total relief of import duty and the period for discharge should be fixed at 24 months,
        with the possibility of an extension. A new Article 235a should therefore be inserted in
        Delegated Regulation (EU) 2015/2446 and Article 237 of that Regulation should be
        amended accordingly.
   (33) Article 245(1) of Delegated Regulation (EU) 2015/2446 sets out exceptions from the
        requirement to lodge a pre-departure declaration for goods leaving certain Union
        territories outside the customs territory of the Union. In order to facilitate military
        mobility, this exception should be extended to goods moved under cover of a NATO
        form 302 or an EU form 302. In addition, following the inclusion of Campione d’Italia
        and the Italian waters of Lake Lugano into the customs territory of the Union, that
        exception should no longer refer to Campione d’Italia and the Italian waters of Lake
        Lugano. Points (i) and (p) of Article 245(1) of Delegated Regulation (EU) 2015/2446
        should therefore be amended accordingly.
   (34) Article 248 of Delegated Regulation (EU) 2015/2446 should be amended to clarify
        that the customs office of export must invalidate the export declaration and must
        invalidate the relevant certification of exit of goods, where the customs office of exit
        has informed that a transport operation that should have terminated outside the
        customs territory of the Union will terminate inside.
   (35) Annex 71-03 to Delegated Regulation (EU) 2015/2446 provides a list of the usual
        forms of handling for the purposes of goods placed under a processing procedure
EN                                              12                                               EN
 ---pagebreak---         pursuant to Article 220 of the Code. In order to avoid the misuse of usual forms of
        handling to obtain unjustified duty advantages, that Annex should be amended
        accordingly.
   (36) Point 7 of Annex 71-04 of Delegated Regulation (EU) 2015/2446 sets out the
        conditions under which recourse to the use of equivalence is permitted under the
        inward processing arrangements with regard to milk and milk products. The conditions
        concern the weight of the different components in such products, namely dry matter,
        fat matter and protein. In order to simplify those provisions, so that milk and milk
        products are subject to the general rules on equivalence established in third
        subparagraph of Article 223(1) of the Code, Annex 71-04 of Delegated Regulation
        (EU) 2015/2446 should be amended accordingly.
   (37) Annex 71-05 to Delegated Regulation (EU) 2015/2446 lists the data elements that are
        to be made available for the standardised exchange of information between customs
        authorities in the context of processing procedures. It should be clarified that some
        data elements can be expressed in measurement units other than kilograms and in
        currencies other than the euro because, unlike other provisions on data elements to be
        provided by the economic operators, Articles 176, 181 and Annex 71-05 do not
        explicitly mention this possibility. It should also be possible for a customs declaration
        to be considered as an application for an authorisation for inward or outward
        processing as allowed in Article 163 of Delegated Regulation (EU) 2015/2446.
        Finally, a new data element should be added in Section B regarding the date on which
        the customs debt was incurred or on which potential commercial policy measures
        applied, as this is a relevant data element to be exchanged by the customs authorities
        when using the INF system. Annex 71-05 to Delegated Regulation (EU) 2015/2446
        should be amended accordingly.
   (38) Delegated Regulation (EU) 2016/341 should also be amended to reflect certain
        changes to other Union legislation. First, the introduction of the Member States'
        reporting obligation on progress with the electronic systems in Article 278a of the
        Code is stricter than the reporting obligation set out in Article 56(2) of Delegated
        Regulation (EU) 2016/341 and the latter should therefore be deleted. Second, Annex 1
        to Delegated Regulation (EU) 2016/341, which sets out the common data requirements
        for declarations, notifications and proof of Union status that apply until the electronic
        systems of the Code are deployed, should reflect the Commission Decision on the
        updated Work Programme to deploy the ICS2 system in three releases. That Annex
        should exclusively refer to the Annexes to that Delegated Regulation providing data
        requirements for the transition period but should not refer to Annex B to Delegated
        Regulation (EU) 2015/2446, as this does not apply during the transition. Finally, after
        the inclusion of the definition of express consignment and express carrier in Article 1
        of Delegated Regulation (EU) 2015/2446, the definition of express consignment in
        Annex 9 to Delegated Regulation (EU) 2016/341 should be deleted to avoid
        confusion.
   (39) Article 128a of Delegated Regulation (EU) 2015/2446 should be corrected to clarify
        the instructions on the stamp and signature of certain proofs of union status. First,
        some instructions are duplicated and therefore one set of such instructions should be
        deleted. Second, the reference to a special stamp described in Part II, Chapter II of
        Annex 72-04 to Implementing Regulation (EU) 2015/2447 should be added. Third,
        authorized issuers and authorized consignors are two distinct authorizations and the
        provision wrongly refers to authorized consignors in the context of authorizations for
EN                                               13                                               EN
 ---pagebreak---          issuance of the proof. The provision should refer to ‘authorized issuer’ instead of
         ‘authorized consignor’, in all languages.
   (40)  The reference in Article 150 of Delegated Regulation (EU) 2015/2446 to Article 138
         of Council Directive 2006/112/EC16 is not correct and should be replaced by a
         reference to Article 143(1) of that Directive, as that Article is the one providing for the
         applicable VAT exemption.
   (41)  The possibility to declare organs and other human or animal tissue or human blood
         suitable for permanent grafting, implantation or transfusion, in case of emergency by
         any other act should retroactively apply from 15 March 2020 to facilitate the import of
         these goods in the crisis created by the coronavirus,
   HAS ADOPTED THIS REGULATION:
                                                          Article 1
                            Amendments to Delegated Regulation (EU) 2015/2446
   Delegated Regulation (EU) 2015/2446 is amended as follows:
   (1)     Article 1 is amended as follows:
           (a)      point 15 is replaced by the following:
           ‘(15) “customs office of first entry” means the customs office which is competent for
           customs supervision at the place where the means of transport carrying the goods
           arrives or, where applicable, is destined to arrive, in the customs territory of the
           Union from a territory outside that territory;’;
           (b)      the following points are added:
           ‘(46) “express consignment” means an individual item conveyed by or under the
           responsibility of an express carrier;
           (47) “express carrier” means an operator providing integrated services of
           expedited/time-definite collection, transport, customs clearance and delivery of
           parcels whilst tracking the location of, and maintaining control over, such items
           throughout the supply of the service;
           (48) “intrinsic value” means
           (a)             for commercial goods: the price of the goods themselves when sold for
           export to the customs territory of the Union, excluding transport and insurance costs,
           unless they are included in the price and not separately indicated on the invoice, and
           any other taxes and charges as ascertainable by the customs authorities from any
           relevant document(s);
            (b)         for goods of a non-commercial nature: the price which would have been paid
           for the goods themselves if they were sold for export to the customs territory of the
           Union;
   16     Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OJ L 347, 11.12.2006, p. 1
                                                                                                   (                           ).
EN                                                            14                                                                  EN
 ---pagebreak---        (49) “goods to be moved or used in the context of military activities” means any
       goods to be moved or used:
       (a) in activities arranged by or under the control of the relevant military authorities of
       one or more Member State(s) or of a third country with which one or more Member
       State(s) has (have) concluded an agreement to carry out military activities within the
       customs territory of the Union; or
       (b) in the context of any military activities undertaken:
              –     under the Common Security and Defence Policy of the European Union
                    (CSDP); or
              –     under the North Atlantic Treaty, signed in Washington D.C. on 4 April
                    1949.
       (50) “NATO form 302” means a document for customs purposes as provided for in
       the relevant procedures implementing the Agreement between the Parties to the
       North Atlantic Treaty regarding the Status of their Forces, signed in London on 19
       June 1951;
       (51) “EU form 302” means a document for customs purposes set out in Annex 52-01
       and issued by or on behalf of the national competent military authorities of a
       Member State for goods to be moved or used in the context of military activities;
       (52) “waste from ships” means waste from ships within the meaning of point 3 of
       Article 2 of Directive (EU) 2019/883 of the European Parliament and of the
       Council*;
       (53) “maritime National Single Window” means a maritime National Single
       Window within the meaning of point 3 of Article 2 of Regulation (EU) 2019/1239 of
       the European Parliament and of the Council**.
       *      Directive (EU) 2019/883 of the European Parliament and of the Council of 17
       April 2019 on port reception facilities for the delivery of waste from ships, amending
       Directive 2010/65/EU and repealing Directive 2000/59/EC (OJ L 151, 7.6.2019, p.
       116).
       ** Regulation (EU) 2019/1239 of the European Parliament and of the Council of
       20 June 2019 establishing a European Maritime Single Window environment and
       repealing Directive 2010/65/EU (OJ L 198, 25.7.2019, p. 64).’.
   (2) In Article 6(1), point (a) is replaced by the following:
       ‘(a) such registration is required by Union legislation or by the legislation of a
       Member State;’.
   (3) In Article 13, paragraph 4 is replaced by the following:
       ‘4. Where there are serious grounds for suspecting an infringement of customs or tax
       legislation and the customs and fiscal authorities conduct investigations based on
       those grounds, the time limit to take the decision shall be extended by the time
       necessary to complete those investigations. That extension shall not exceed nine
       months. Unless it would jeopardise the investigations, the applicant shall be informed
       of the extension.’.
   (4) In Article 17(1), the second sub-paragraph is replaced by the following:
       ‘However, where the customs authority considers that the holder of the decision may
       not fulfil the criteria set out in Article 39(a) of the Code, the decision shall be
EN                                             15                                                 EN
 ---pagebreak---            suspended until it is established whether a serious infringement or repeated
           infringements, including a serious criminal offence, have been committed by any of
           the following persons:
           (a) the holder of the decision;
           (b) the person in charge of the company which is the holder of the decision
           concerned or exercising control over its management;
           (c) the employee in charge of customs matters in the company which is the holder of
           the decision concerned.’.
   (5)     Article 76 is replaced by the following:
                                               ‘Article 76
       Derogation for the calculation of the amount of import duty on processed products
                                 resulting from inward processing
                                (Article 86(3) and 86(4) of the Code)
           1. Article 86(3) of the Code shall apply without a request from the declarant where
           all of the following conditions are fulfilled:
           (a) the processed products resulting from the inward processing procedure are
           imported directly or indirectly by the relevant holder of the authorisation within a
           period of one year after their re-export;
           (b) the goods would, at the time of the acceptance of the customs declaration for
           placing the goods under the inward processing procedure, have been subject to an
           agricultural or commercial policy measure, a provisional or definitive anti-dumping
           duty, a countervailing duty, a safeguard measure or an additional duty resulting from
           a suspension of concessions had they been declared for release for free circulation;
           (c) no examination of the economic conditions was required in accordance with
           Article 166.
           2. Article 86(3) of the Code shall also apply without a request from the declarant
           where the processed products were obtained from goods placed under inward
           processing which would, at the time of the acceptance of the first customs
           declaration for placing the goods under the inward processing procedure, have been
           subject to a provisional or definitive anti-dumping duty, a countervailing duty, a
           safeguard measure or an additional duty resulting from a suspension of concessions
           if they were declared for release for free circulation and the case is not covered by
           Article 167(1) (h), (i), (m) or (p) of this Regulation.
           3. Paragraphs 1 and 2 shall not apply where the goods placed under inward
           processing would not be subject anymore to a provisional or definitive anti-dumping
           duty, a countervailing duty, a safeguard measure or an additional duty resulting from
           a suspension of concessions at the time when a customs debt is incurred for the
           processed products.
           4. Paragraph 2 shall not apply to goods declared for inward processing no later than
           … [date: one year after the entry into force of this Regulation] if those goods are
           covered by an authorisation which was granted before … [the date of entry into force
           of this Regulation].’
EN                                                  16                                           EN
 ---pagebreak---    (6) Article 104 is amended as follows:
       (a)    paragraph 1 is amended as follows:
       (i)    points (f), (h) and (m) are replaced by the following:
              ‘(f) goods referred to in Article 138(b) to (d) and (h) or in Article 139(1) which
              are deemed to be declared in accordance with Article 141 provided that they
              are not carried under a transport contract;’;
              ‘(h) goods moved or used in the context of military activities under cover of a
              NATO form 302 or an EU form 302;’;
              ‘(m) goods brought into the customs territory of the Union from Ceuta and
              Melilla, Gibraltar, Heligoland, the Republic of San Marino, the Vatican City
              State or the municipality of Livigno;’;
       (ii) the following point is added:
              ‘(q) waste from ships, under the condition that the advance waste notification
              as referred to in Article 6 of Directive (EU) 2019/883 has been made in the
              maritime National Single Window or through other reporting channels
              acceptable      to    the    competent       authorities     including    customs.’;
       (b)    paragraph 2 is replaced by the following:
       ‘2. The lodging of an entry summary declaration shall be waived in respect of goods
       in postal consignments, as follows:
              (a) where the postal consignments are transported by air and have a Member
              State as final destination, until the date set out in accordance with the Annex to
              Commission Implementing Decision (EU) 2019/2151* for the deployment of
              release 1 of the system referred to in Article 182(1) of Implementing
              Regulation (EU) 2015/2447;
              (b) where the postal consignments are transported by air and have a third
              country or territory as final destination, until the date set out in accordance with
              the Annex to Implementing Decision (EU) 2019/2151 for the deployment of
              release 2 of the system referred to in Article 182(1) of Implementing
              Regulation (EU) 2015/2447;
              (c) where the postal consignments are transported by sea, road or rail, until the
              date set out in accordance with the Annex to Implementing Decision (EU)
              2019/2151 for the deployment of release 3 of the system referred to in Article
              182(1) of Implementing Regulation (EU) 2015/2447.
              *       Commission Implementing Decision (EU) 2019/2151 of 13 December
              2019 establishing the Work Programme relating to the development and
              deployment of the electronic systems provided for in the Union Customs Code
              (OJ L 325, 16.12.2019, p.168).’;
       (c)    paragraph 3 is deleted;
       (d)    paragraph 4 is replaced by the following:
       ‘4. The lodging of an entry summary declaration shall be waived in respect of goods
       in a consignment the intrinsic value of which does not exceed EUR 22, provided that
       the customs authorities accept, with the agreement of the economic operator, to carry
EN                                              17                                                 EN
 ---pagebreak---           out a risk analysis using the information contained in, or provided by, the system
          used by the economic operator, as follows:
                 (a) where the goods are in express consignments that are transported by air,
                 until the date set out in accordance with the Annex to Implementing Decision
                 (EU) 2019/2151 for the deployment of release 1 of the system referred to in
                 Article 182(1) of Implementing Regulation (EU) 2015/2447;
                 (b) where the goods are transported by air in other than postal or express
                 consignments, until the date set out in accordance with the Annex to
                 Implementing Decision (EU) 2019/2151 for the deployment of release 2 of the
                 system referred to in Article 182(1) of Implementing Regulation (EU)
                 2015/2447;
                 (c) where the goods are transported by sea, inland waterways, road or rail, until
                 the date set out in accordance with the Annex to Implementing Decision (EU)
                 2019/2151 for the deployment of release 3 of the system referred to in Article
                 182(1) of Implementing Regulation (EU) 2015/2447.’.
   (7)    Article 106 is replaced by the following:
                                              ‘Article 106
       Time limits for lodging the entry summary declaration in case of transport by air
                            (Article 127(2)(b), (3),(6) and (7) of the Code)
          1. Where the goods are brought into the customs territory of the Union by air, the full
          particulars of the entry summary declaration shall be lodged as soon as possible and
          in any case within the following time limits:
                 (a) for flights with a duration of less than four hours, at the latest by the time of
                 the actual departure of the aircraft;
                 (b) for other flights, at the latest four hours before the arrival of the aircraft at
                 the first airport in the customs territory of the Union.
          2. From the date set out in accordance with the Annex to Implementing Decision
          (EU) 2019/2151 for the deployment of release 1 of the system referred to in Article
          182(1) of Implementing Regulation (EU) 2015/2447, postal operators and express
          carriers shall lodge, in accordance with Article 183 of Implementing Regulation
          (EU) 2015/2447, at least the minimum dataset of the entry summary declaration as
          soon as possible and at the latest before the goods are loaded onto the aircraft on
          which they are to be brought into the customs territory of the Union.
          2a. From the date set out in accordance with the Annex to Implementing Decision
          (EU) 2019/2151 for the deployment of release 2 of the system referred to in Article
          182(1) of Implementing Regulation (EU) 2015/2447, economic operators other than
          postal operators and express carriers shall lodge at least the minimum dataset of the
          entry summary declaration as soon as possible and at the latest before the goods are
          loaded onto the aircraft on which they are to be brought into the customs territory of
          the Union.
          3. From the date set out in accordance with the Annex to Implementing Decision
          (EU) 2019/2151 for deployment of release 2 of the system referred to in Article
EN                                                 18                                                  EN
 ---pagebreak---          182(1) of Implementing Regulation (EU) 2015/2447, where only the minimum
         dataset of the entry summary declaration has been provided within the time limits
         referred to in paragraphs 2 and 2a, the other particulars shall be provided within the
         time limits specified in paragraph 1.
         4. Until the date set out in accordance with the Annex to Implementing Decision
         (EU) 2019/2151 for deployment of release 2 of the system referred to in Article
         182(1) of Implementing Regulation (EU) 2015/2447, the minimum dataset of the
         entry summary declaration lodged in accordance with paragraph 2 shall be
         considered as the full entry summary declaration for goods in postal consignments
         having a Member State as final destination and for goods in express consignments
         with an intrinsic value not exceeding EUR 22. ’.
   (8)   Article 112 is amended as follows:
         (a)   paragraph 2 is deleted;
         (b)   paragraph 3 is replaced by the following:
         ‘3. Until the date set out in accordance with the Annex to Implementing Decision
         (EU) 2019/2151 for the deployment of release 3 of the system referred to in Article
         182(1) of Implementing Regulation (EU) 2015/2447, paragraph 1 of this Article shall
         not apply.’.
   (9)   Article 113 is amended as follows:
         (a)   paragraphs 2 and 3 are deleted;
         (b)   paragraph 4 is replaced by the following:
         ‘4. Until the date set out in accordance with the Annex to Implementing Decision
         (EU) 2019/2151 for the deployment of release 2 of the system referred to in Article
         182(1) of Implementing Regulation (EU) 2015/2447, paragraph 1 of this Article shall
         not apply.’.
   (10)  In Title IV, in Chapter 1, the following Article 113a is added:
                                           ‘Article 113a
        Provision of particulars of the entry summary declaration by other persons
                                  (Article 127 (6) of the Code)
         1. Each person submitting the particulars referred to in Article 127(5) of the Code
         shall be responsible for the particulars that he/she has submitted in accordance with
         Article 15(2)(a) and (b) of the Code.
         2. From the date set out in accordance with the Annex to Implementing Decision
         (EU) 2019/2151 for the deployment of release 2 of the system referred to in Article
         182(1) in Implementing Regulation (EU) 2015/2447, where the postal operator does
         not make the particulars required for the entry summary declaration of postal
         consignments available to a carrier that is obliged to lodge the rest of the particulars
         of the declaration through that system, the postal operator of destination, if the goods
         are consigned to the Union, or the postal operator of the Member State of first entry,
         if the goods are transiting through the Union, shall provide those particulars to the
         customs office of first entry in accordance with Article 127(6) of the Code.
EN                                               19                                               EN
 ---pagebreak---            3. From the date set out in accordance with the Annex to Implementing Decision
           (EU) 2019/2151 for the deployment of release 2 of the system referred to in Article
           182(1) of Implementing Regulation (EU) 2015/2447, where the express carrier does
           not make the particulars required for the entry summary declaration of express
           consignments transported by air available to the carrier, the express carrier shall
           provide those particulars to the customs office of first entry in accordance with
           Article 127(6) of the Code.’.
   (11)    Article 127 is replaced by the following:
                                               ‘Article 127
    Proof of the customs status of Union goods in TIR or ATA carnets or NATO forms 302
                                                or EU forms 302
                                      (Article 6(3)(a) of the Code)
           Where Union goods are transported in accordance with the TIR Convention, the
           ATA Convention, the Istanbul Convention or under cover of a NATO form 302 or an
           EU form 302, the proof of the customs status of Union goods may be submitted by
           means other than electronic data-processing techniques.’.
   (12)    In Article 128d(1), the introductory sentence is replaced by the following:
           ‘1. The authorisation referred to in Article 128c shall be granted only to
           international shipping companies which fulfil the following conditions:’.
   (13)    Article 138 is amended as follows:
           (a)    point (f) is replaced by the following:
           ‘(f) until the date set out in accordance with the Annex to Implementing Decision
           (EU) 2019/2151 for the deployment of release 1 of the system referred to in Article
           182(1) of Implementing Regulation (EU) 2015/2447, goods in a postal consignment,
           which benefit from relief from import duty in accordance with Article 23(1) or
           Article 25(1) of Regulation (EC) No 1186/2009:’;
           (b)    the following points are added:
           ‘(g) until the date preceding the date set out in the fourth subparagraph of Article
           4(1) of Directive (EU) 2017/2455, goods the intrinsic value of which does not exceed
           EUR 22;
           (h) organs and other human or animal tissue or human blood suitable for permanent
           grafting, implantation or transfusion, in case of emergency;’;
           (c)    the following points are added:
           ‘(i) goods covered by an EU form 302 or by a NATO form 302 which benefit from
           import duty relief as returned goods in accordance with Article 203 of the Code;
           (j) waste from ships, under the condition that the advance waste notification as
           referred to in Article 6 of Directive (EU) 2019/883 has been made in the maritime
           National Single Window or through other reporting channels acceptable to the
           competent authorities including customs.’;
           (d)    the second paragraph is deleted.
EN                                                  20                                          EN
 ---pagebreak---    (14)   Article 139 is amended as follows:
          (a)    the following title is inserted:
        ‘Goods deemed to be declared for temporary admission, transit or re-export in
                                     accordance with Article 141
                                     (Article 158(2) of the Code)’;
          (b)    the following paragraphs are added:
          ‘3. Where not declared using other means, goods covered by a NATO form 302 or by
          an EU form 302 shall be deemed to be declared for temporary admission in
          accordance with Article 141.
          4. Where not declared using other means, goods covered by a NATO form 302 or by
          an EU form 302 shall be deemed to be declared for re-export in accordance with
          Article 141.
          5. Where not declared using other means, goods covered by an EU form 302 shall be
          deemed to be declared for transit in accordance with Article 141.’.
   (15)   In Article 140(1), the following points are added:
          ‘(c) items of correspondence;
          (d) goods in a postal or express consignment the value of which does not exceed
          EUR 1 000 and which are not liable for export duty;
          (e) organs and other human or animal tissue or human blood suitable for permanent
          grafting, implantation or transfusion, in case of emergency;
          (f) goods covered by a NATO form 302 or by an EU form 302.’.
   (16)   Article 141 is amended as follows:
          (a)    the title is replaced by the following:
             ‘Acts deemed to be a customs declaration or a re-export declaration
                                     (Article 158(2) of the Code)’;
          (b)    paragraph 1 is amended as follows:
          (i) the introductory sentence is replaced by the following:
                 ‘1. In respect of goods referred to in Articles 138(a) to (d) and (h), 139 and
                 140(1), any of the following acts shall be deemed to be a customs declaration:’;
          (ii) in point (d), the following points are added:
                 ‘(iv) where means of transport as referred to in Article 212 are deemed to be
                 declared for temporary admission in accordance with Article 139(1) of this
                 Regulation;
                 (v) where non-Union means of transport complying with the conditions
                 established in Article 203 of the Code are brought to the customs territory of
                 the Union in accordance with Article 138(c) of this Regulation.’;
          (c)    paragraphs 3 and 4 are replaced by the following:
EN                                                 21                                             EN
 ---pagebreak---    ‘3. Until the date set out in accordance with the Annex to Implementing Decision
   (EU) 2019/2151 for the deployment of release 1 of the system referred to in Article
   182(1) of Implementing Regulation (EU) 2015/2447, goods in a postal consignment
   can be declared for release for free circulation by their presentation to customs
   pursuant to Article 139 of the Code provided that all of the following conditions are
   met:
   (a) the customs authorities have accepted the use of this act and the data provided by
   the postal operator;
   (b) VAT is not declared under the special scheme set out in Title XII Chapter 6
   Section 4of Directive 2006/112/EC for distance sales of goods imported from third
   countries or third territories, nor using the special arrangements for declaration and
   payment of import VAT set out in Title XII Chapter 7 of that Directive;
   (c) the goods benefit from relief from import duty in accordance with Article 23(1)
   or Article 25(1) of Regulation (EC) No 1186/2009;
   (d) the consignment is accompanied by a CN22 declaration or a CN23 declaration.
   4. Goods in a postal consignment the value of which does not exceed EUR 1 000
   which are not liable for export duty, shall be deemed to be declared for export by
   their exit from the customs territory of the Union.’;
   (d)     between paragraphs 4 and 5, the following paragraph is inserted:
   ‘4a. Goods in an express consignment the value of which does not exceed EUR 1
   000 and which are not liable for export duty shall be deemed to be declared for
   export by their presentation to the customs office of exit, provided that the data in the
   transport document and/or invoice are available to and accepted by the customs
   authorities.’;
   (e)    the following paragraphs are inserted:
   ‘6. Goods to be moved or used in the context of military activities under cover of a
   NATO form 302 shall be deemed to be declared for release for free circulation,
   temporary admission, export or re-export by their presentation to customs pursuant to
   Articles 139 or 267(2) of the Code, respectively, provided that the data set out in the
   NATO form 302 are accepted by and available to the customs authorities.
   This form may be submitted by means other than electronic data-processing
   techniques.
   7. Goods to be moved or used in the context of military activities under cover of an
   EU form 302 shall be deemed to be declared for release for free circulation,
   temporary admission, transit, export or re-export by their presentation to Customs
   pursuant to Articles 139 or 267(2) of the Code respectively, provided that the data set
   out in Annex 52-01 are accepted by and available to the customs authorities.
   This form may be submitted by means other than electronic data-processing
   techniques.
   8. Waste from ships shall be deemed to be declared for release for free circulation by
   their presentation to customs pursuant to Article 139 of the Code, under the condition
   that the advance waste notification as referred to in Article 6 of Directive (EU)
   2019/883 has been made in the maritime National Single Window or through other
   reporting channels acceptable to the competent authorities including customs.’.
EN                                        22                                                 EN
 ---pagebreak---    (17) In Article 142, points (b), (c) and (d) are replaced by the following:
        ‘(b) goods in respect of which an application for the repayment of duty or other
        charges is made unless such application relates to the invalidation of the customs
        declaration for release for free circulation of goods subject to relief from import duty
        in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009;
        (c) goods which are subject to prohibitions and restrictions, except for:
              (i) goods moved or used under cover of a NATO form 302 or an EU form 302;
              (ii) waste from ships;
        (d) goods which are subject to any other special formality provided for in Union
        legislation which the customs authorities are required to apply, except for goods
        moved or used under cover of a NATO form 302 or an EU form 302.’.
   (18) Article 143a is amended as follows:
        (a)   the title and paragraph 1 are replaced by the following:
                                          ‘Article 143a
        Declaration for release for free circulation of consignments of low value
                                (Article 6(2) of the Code)
        1. From the date set out in the fourth subparagraph of Article 4(1) of Directive (EU)
        2017/2455, a person may declare for release for free circulation a consignment which
        benefits from relief from import duty in accordance with Article 23(1) or Article
        25(1) of Regulation (EC) No 1186/2009 on the basis of the specific dataset referred
        to in Annex B, under the condition that the goods in that consignment are not subject
        to prohibitions and restrictions.’;
        (b)   the following paragraph is added:
        ‘3. Until the dates of the upgrading of the National Import Systems referred to in the
        Annex to Implementing Decision (EU) 2019/2151, Member States may provide that
        the declaration referred to in paragraph 1 of this Article shall be subject to the data
        requirements set out in Annex 9 to Delegated Regulation (EU) 2016/341.’.
   (19) Article 144 is replaced by the following:
                                           ‘Article 144
                   Customs declaration for goods in postal consignments
                                   (Article 6(2) of the Code)
        1. A postal operator may lodge a customs declaration for release for free circulation
        containing the reduced data set referred to in column H6 of Annex B in respect of
        goods in a postal consignment where the goods fulfil the following conditions:
              (a) their value does not exceed EUR 1 000;
              (b) they are not subject to prohibitions and restrictions.
EN                                              23                                               EN
 ---pagebreak---         2. Until the dates of the upgrading of the National Import Systems referred to in the
        Annex to the Implementing Decision (EU) 2019/2151, Member States may provide
        that the customs declaration for release for free circulation referred to in paragraph 1
        of this Article of goods in postal consignments other than those referred to in Article
        143a of this Regulation shall be considered to have been lodged and accepted by the
        act of their presentation to customs, provided the goods are accompanied by a CN22
        declaration or a CN23 declaration.’.
   (20) Articles 146 and 147 are replaced by the following:
                                           ‘Article 146
                                 Supplementary declaration
                                  (Article 167(1) of the Code)
        1. Where the customs authorities are to enter the amount of import or export duty
        payable in the accounts in accordance with the first subparagraph of Article 105(1) of
        the Code, the time limit for lodging the supplementary declaration referred to in the
        first subparagraph of Article 167(1) of the Code, where that declaration is of a
        general nature, shall be 10 days from the date of the release of the goods.
        2. Where an entry in the accounts takes place in accordance with the second
        subparagraph of Article 105(1) of the Code or where no customs debt is incurred and
        the supplementary declaration is of a periodic or recapitulative nature, the period of
        time covered by the supplementary declaration shall not exceed one calendar month.
        3. The time limit for lodging a supplementary declaration of a periodic or
        recapitulative nature shall be 10 days from the date on which the period of time
        covered by the supplementary declaration ends.
        3a. Where no customs debt is incurred, the time limit for lodging the supplementary
        declaration may not exceed 30 days from the date of the release of the goods.
        3b. The customs authorities shall, in duly justified circumstances, allow for a longer
        time limit for the lodging of the supplementary declaration referred to in paragraph 1,
        3 or 3a. That time limit shall not exceed 120 days from the date of the release of the
        goods. However, in exceptional duly justified circumstances related to the customs
        value of goods, that time limit may be further extended to, but may not exceed, two
        years from the date of the release of the goods.
        4. Until the respective dates of deployment of the AES and the upgrading of the
        relevant National Import Systems referred to in the Annex to Implementing Decision
        (EU) 2019/2151 and without prejudice to Article 105(1) of the Code, customs
        authorities may allow for time limits other than those specified in paragraphs 1 to 3b
        of this Article.
EN                                              24                                               EN
 ---pagebreak---                                             Article 147
          Time limit for the declarant to be in possession of the supporting documents in
                           the case of supplementary declarations
                                  (Article 167(1) of the Code)
        The supporting documents that were missing when the simplified declaration was
        lodged shall be in the possession of the declarant within the time limit for lodging the
        supplementary declaration in accordance with Article 146(1), (3), (3a), (3b) or (4).’.
   (21) Article 163 is amended as follows:
        (a)    in paragraph 1, the following point is added:
        ‘(g) where goods listed in Annex 71-02 whose customs value does not exceed EUR
        150 000 are already placed or are to be placed under the inward processing procedure
        and are to be destroyed under customs supervision due to exceptional and duly
        justified circumstances.’;
        (b)    in paragraph 2, point (g) is deleted.
   (22) In Article 166(1), point (b) is replaced by the following:
        ‘(b) where the calculation of the amount of import duty is made in accordance with
        Article 85 of the Code, the goods intended to be placed under the inward processing
        procedure would be subject to an agricultural or a commercial policy measure, if
        they were declared for release for free circulation and the case is not covered by
        Article 167(1) (h), (i), (m) or (p);’.
   (23) In Article 167(1), point (k) is replaced by the following:
        ‘(k) the processing into products to be incorporated in or used for aircraft for which
        an authorised release certificate EASA Form 1 or an equivalent certificate as referred
        to in Article 2 of Council Regulation (EU) No 2018/581* has been issued;
        *      Council Regulation (EU) 2018/581 of 16 April 2018 temporarily suspending
        the autonomous Common Customs Tariff duties on certain goods of a kind to be
        incorporated in or used for aircraft, and repealing Regulation (EC) No 1147/2002 (OJ
        L 98, 18.4.2018, p. 1).’.
   (24) Article 168 is deleted.
   (25) Article 177 is replaced by the following:
                                           ‘Article 177
        Storage of Union goods together with non-Union goods in a storage facility
                                  (Article 211(1) of the Code)
        1. Where Union goods are stored together with non-Union goods in a storage facility
        for customs warehousing and it is impossible or would only be possible at a
        disproportionate cost to identify at all times each type of goods (common storage),
        the authorisation as referred to in Article 211(1)(b) of the Code shall establish that
EN                                              25                                               EN
 ---pagebreak---         accounting segregation shall be carried out with regard to each type of goods,
        customs status and, where appropriate, origin of goods.
        2. Union goods stored together with non-Union goods in a storage facility as referred
        to in paragraph 1 shall share the same eight-digit CN code, the same commercial
        quality and the same technical characteristics.
        3. For the purposes of paragraph 2, non-Union goods which would be subject, at the
        time where they would be going to be stored together with Union goods, to a
        provisional or definitive anti-dumping duty, a countervailing duty, a safeguard
        measure or an additional duty resulting from a suspension of concessions if they
        were declared for release for free circulation, shall not be considered to have the
        same commercial quality as the Union goods .
        4. Paragraph 3 shall not apply where non-Union goods are stored together with
        Union goods which were previously declared as non-Union goods for release for free
        circulation and for which the duties referred to in paragraph 3 have been paid.’.
   (26) In Article 220, the second paragraph is replaced by the following:
        ‘The applicant and the holder of the procedure may be established inside the customs
        territory of the Union.’.
   (27) In Article 224, the following paragraph is added:
        ‘The applicant and the holder of the procedure may be established inside the customs
        territory of the Union for goods mentioned in point (b).’.
   (28) In Article 227, the following paragraph is added:
        ‘The applicant and the holder of the procedure may be established inside the customs
        territory of the Union.’.
   (29) In Article 229, the following paragraph is added:
        ‘The applicant and the holder of the procedure may be established inside the customs
        territory of the Union.’.
   (30) In Article 230, the following paragraph is added:
        ‘The applicant and the holder of the procedure may be established inside the customs
        territory of the Union.’.
   (31) The following new Article 235a is inserted:
                                         ‘Article 235a
              Goods to be moved or used in the context of military activities
                                (Article 250(2)(d) of the Code)
        Total relief from import duty shall be granted for goods to be moved or used in the
        context of military activities under cover of a NATO form 302 or an EU form 302.
        The applicant and the holder of the procedure may be established inside the customs
        territory of the Union.’.
   (32) In Article 237, the following paragraph is added:
EN                                             26                                             EN
 ---pagebreak---            ‘3. For goods referred to in the first paragraph of Article 235a, the time limit for
           discharge shall be 24 months from the time the goods are placed under the temporary
           admission procedure, unless international agreements establish a longer time limit.’.
   (33)    In Article 245(1), points (i) and (p) are replaced by the following:
           ‘(i) goods moved or used in the context of military activities under cover of a NATO
           form 302 or an EU form 302;’;
           ‘(p) goods dispatched from the customs territory of the Union to Ceuta and Melilla,
           Gibraltar, Heligoland, the Republic of San Marino, the Vatican City State or the
           municipality of Livigno.’.
   (34)    In Article 248, the following paragraph is added:
           ‘3. Where the customs office of export is informed, in accordance with Article 340 of
           Implementing Regulation (EU) 2015/2447, that the goods were not taken out of the
           customs territory of the Union, it shall immediately invalidate the declaration
           concerned and, where appropriate, it shall immediately invalidate the relevant
           certification of exit of goods made pursuant to 334(1) of Implementing Regulation
           (EU) 2015/2447.’.
   (35)    Annex 52-01, as set out in Annex I to this Regulation, is inserted.
   (36)    In Annex 71-03, after the first paragraph and before the list of forms of handling, the
           following two paragraphs are inserted:
           ‘In addition, none of the following forms of handling may result in an unjustified
           import duty advantage.
           For the purposes of the previous paragraph, any of the usual forms of handling listed
           below which entail a change in the CN code or in the origin of non-Union goods
           shall be deemed to result in an unjustified import duty advantage if the goods would
           be, at the time where the usual forms of handling begin, subject to a provisional or
           definitive anti-dumping duty, a countervailing duty, a safeguard measure or an
           additional duty resulting from a suspension of concessions if they were declared for
           release for free circulation.’.
   (37)    In Annex 71-04, in Part II “INWARD PROCESSING”, point (7) “Milk and milk
           products” is deleted.
   (38)    Annex 71-05 is amended as set out in Annex II to this Regulation.
                                               Article 2
                       Amendments to Delegated Regulation (EU) 2016/341
   Delegated Regulation (EU) 2016/341 is amended as follows:
   (1)     In Article 56, paragraph 2 is deleted.
   (2)     Annex 1 is amended as set out in Annex III to this Regulation.
   (3)     In Annex 9, in Appendix A, in the Introductory notes to the tables, point 4.2. is
           deleted.
EN                                                27                                               EN
 ---pagebreak---                                                 Article 3
                        Corrections to Delegated Regulation (EU) 2015/2446
   Delegated Regulation (EU) 2015/2446 is corrected as follows:
   (1)     In Article 37, point 8 is replaced by the following:
           ‘(8) 'regional cumulation' means a system whereby products which according to this
           Section originate in a country which is a member of a regional group are considered
           as materials originating in another country of the same regional group (or a country
           of another regional group where cumulation between groups is possible) when
           further processed or incorporated in a product manufactured there;’.
   (2)     In Article 128a(2), points (e) and (f) are replaced by the following:
           ‘(e) that the front of the commercial documents concerned or box ‘C’. Office of
           departure' on the front of the forms used for the purposes of compiling the ‘T2L’ or
           ‘T2LF’ document and, where appropriate, the continuation sheets, shall be:
                  (i) stamped in advance with the stamp of the customs office referred to in point
                  (a) and signed by an official of that office; or
                  (ii) stamped by the authorised issuer with a special stamp conforming to the
                  specimen in Part II, Chapter II of Annex 72-04 to Implementing Regulation
                  (EU) 2015/2447. The stamp may be pre-printed on the forms where the
                  printing is entrusted to a printer approved for that purpose. Boxes 1 and 2 and 4
                  to 6 of the special stamp shall be completed with the following information:
                  –      Coat of arms or any other signs or letter characterising the country;
                  –      Competent customs office;
                  –      Date;
                  –      Authorised issuer;
                  –      Authorisation number.
           (f) Not later than on consignment of the goods, the authorised issuer shall complete
           and sign the form. He shall also enter in box ‘D’. Control by ‘office of departure’ of
           the ‘T2L’ or ‘T2LF’ document, or in a clearly identifiable space on the commercial
           document used, the name of the competent customs office, the date of completion of
           the document, and one of the following endorsements:
                  –      Одобрен издател
                  –      Emisor autorizado
                  –      Schválený vydavatel
                  –      Autoriseret udsteder
                  –      Zugelassener Aussteller
                  –      Volitatud väljastaja
                  –      Εγκεκριμένος εκδότης
                  –      Authorised issuer
                  –      Emetteur agréé
EN                                                  28                                              EN
 ---pagebreak---                    –     Ovlaštenog izdavatelja
                   –     Emittente autorizzato
                   –     Atzītais izdevējs
                   –     Įgaliotasis išdavėjas
                   –     Engedélyes kibocsátó
                   –     Emittent awtorizzat
                   –     Toegelaten afgever
                   –     Upoważnionego wystawcę
                   –     Emissor autorizado
                   –     Emitent autorizat
                   –     Schválený vystaviteľ
                   –     Pooblaščeni izdajatelj
                   –     Valtuutettu antaja
                   –     Godkänd utfärdare’.
   (3)      In Article 150(3), points (a) and (b) are replaced by the following:
            ‘(a) release for free circulation of goods which are exempt from VAT in accordance
            with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, an
            excise duty suspension in accordance with Article 17 of Directive 2008/118/EC;
            (b) re-import with release for free circulation of goods which is exempt from VAT in
            accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where
            applicable, an excise duty suspension in accordance with Article 17 of Directive
            2008/118/EC.’.
                                                Article 4
   This Regulation shall enter into force on the twentieth day following that of its publication in
   the Official Journal of the European Union.
   Article 1(13)(b) and Article 1(16)(b)(i) shall apply from 15 March 2020.
   This Regulation shall be binding in its entirety and directly applicable in all Member States.
   Done at Brussels, 3.4.2020
                                                  For the Commission
                                                  The President
                                                  Ursula VON DER LEYEN
EN                                                 29                                               EN
 ---documentbreak---                          EUROPEAN
                         COMMISSION
                                                Brussels, 3.4.2020
                                                C(2020) 2008 final
                                                ANNEXES 1 to 3
                                     ANNEXES
                                       to the
                          Commission Delegated Regulation
     amending and correcting Delegated Regulation (EU) 2015/2446 supplementing
    Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341
   supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code
EN                                                                               EN
 ---pagebreak---                                            ANNEX I
   Annex 52-01 is inserted in Delegated Regulation (EU) 2015/2446 as follows:
                                           ‘Annex 52-01
                                           EU form 302
   (1)    The EU form 302 must conform to the specimen set out in this Annex.
   (2)    The EU form 302 shall be made out in English or French.
   (3)    If completed by hand, entries must be clearly readable.
   (4)    Each EU form 302 shall bear a serial number, printed or otherwise, by which it can
          be identified.
EN                                              1                                            EN
 ---pagebreak---                                                    EU FORM 302 / FORMULAIRE UE 302
            Document for customs purposes for goods used for military activity only and not for commercial gain.
           Document à usage douanier relatif à des marchandises utilisées exclusivement pour des activités militaires et
                                                                  sans intention commerciale
   Copy n°:                             Serial N°                                       Mission/Exercise/Transport:
   Exemplaire n° :                      Numéro                                          Mission/Exercice/Transport:
   Mode of transport:                                                                   Temporary Admission (yes/no):
   Mode de transport:                                                                   Admission temporaire (oui/non):
   Name and address of transporter:
   Nom et adresse du transporteur:
   Name and address of consignor                                                        Name and address of consignee
   Nom et adresse de l’expéditeur                                                       Nom et adresse du destinataire
   Final destination / Destination finale:
   Sealed/not sealed (*): when sealed: seal numbers, quantity and sealing authority will be show below.
   Scellé/sans scellé (*) : si l’envoi a été scellé, indiquer ci-dessous l’espèce, le numéro et le nombre des scellés et l’autorité qui les a apposés.
         Remarks: See attached shipping documents
         Observations: Voir documents d’expédition en annexe
         Seal numbers
         Numéros des scellés
        (Stamp / Cachet)
   I (name in full) certify that the shipment described herein is transported under the authority of the
   military and contains only goods for their use without any commercial intent.
   Je (nom et prénom) certifie que l’envoi décrit ci-dessus est transporté avec l’autorisation des forces militaires et contient uniquement des
   marchandises destinées à leur usage et sans intention commerciale.
   Signature ________________________________________                          Rank and unit-address / Grade et adresse de l’unité:
   Date:
 ____________________________________________________________________________________________________________________________
                                                              Certificate of receipt / Certificat de réception
   I (name in full) certify that the goods listed above have been received as described.
   Je (nom et prénom) certifie que les marchandises indiquées ci-dessus ont été reçues et sont conformes.
   Signature ________________________________________                          Rank and unit-address / Grade et adresse de l’unité:
   Date:
 ____________________________________________________________________________________________________________________________
   This is an accountable document which constitutes both an official certificate of import/export autorisation and a customs declaration / Ce document est
   un document officiel engageant votre responsabilité, servant à la fois de licence d’importation et d’exportation ainsi que de déclaration en douane.
   For instructions for use of this document see overleaf / Voir au verso les instructions pour l’utilisation de ce document.
   Delete where inapplicable / Biffer la mention inutile.
EN                                                                                  2                                                                   EN
 ---pagebreak---                                                  EU FORM 302 / FORMULAIRE UE 302
  I undertake
  1. to present this import/export notification to the appropriate customs authorities together with such goods as have not been accepted by the EU
  forces entity led to receive goods.
  2. not to hand such goods to any third party or parties without due observance of the current customs and other requisition of the land which
  delivery of the goods has been refused.
  3. to present my credentials to the customs authorities on demand.
  4. This form is not to be used for commercial intent (i.e. the buying or selling of products).
  Je m’engage
  1. à présenter aux autorités douanières compétentes, cette déclaration d’importation/d’exportation, avec les marchandises qui ne seraient pas
  acceptées par l’unité des Forces UE.
  2. à ne céder ces marchandises à de tierces personnes, sans accomplir les formalités douanières et autres prévues par la réglementation en vigueur
  dans le pays où les marchandises ont été refusées.
  3. à présenter mes papiers d’identité sur demande aux autorités douanières.
  4. Ce formulaire ne peut pas être utilisé à des fins commerciales (par exemple, pour acheter ou vendre des marchandises).
  Signature, name and address of person presenting the goods to customs
  Signature, nom et adresse de la personne qui présente les marchandises à la douane
  __________________________________________________________________________________
  Goods presented to customs authorities (on/at place)
  Marchandises présentées aux autorités douanières (date et lieu)
                               FOR CUSTOMS ONLY / PARTIE RESERVEE A LA DOUANE
                                                                                                Signature of customs officer and remarks     Official customs
                         Country             Customs Office           Date of crossing                Signature du douanier et obs                 stamp
                           Pays            Bureau de douanes          Date du passage                                                           Cachet de la
                                                                                                                                                   douane
      Exit Sortie
      Entry Entrée
      Exit Sortie
      Entry Entrée
                             INSTRUCTIONS FOR THE CONSIGNOR / INSTRUCTION POUR L’EXPEDITEUR
  THE CONSIGNOR will present all copies of the shipment to the transporter. Tampering with the forms by means of erasures of addition there to by
  the consignor and/or the transporter of their employees will void this declaration.
  L’EXPEDITEUR doit remettre tous les exemplaires au transporteur en même temps que l’envoi. L’altération des documents (suppressions ou
  additions) par l’expéditeur, le transporteur ou leurs employés entraîne automatiquement la nullité de cette déclaration.
                                                                DISTRIBUTION OF COPIES
  Copy n° 1          Will be handed over to the consignee together with the shipment by the transporter after customs officials have processed and
                     stamped this copy.
  Copy n° 2          Should be returned by recipient to the despatching agency together with an acknowledgment of receipt.
  Copy n° 3          Is intended for processing and retention by customs officials of origin.
  Copy n° 4          Is intended for retention by customs officials of destination. For transit purposes further copies as necessary, to be marked 4a, 4b,
                     etc. are intended for retention by customs officials of transit countries concerned.
  Copy n° 5          Is intended for retention by the issuing organisation.
                                                            DESTINATION DES EXEMPLAIRES
  Exemplaire n°1     Doit être remis au destinataire avec les marchandises, par le transporteur après avoir été complété et visé par les autorités douanières
  Exemplaire n°2     Doit être renvoyé par le destinataire au service d’expédition avec un accusé de réception.
  Exemplaire n° 3    Destiné au service des douanes du pays d’expédition qui le complète et le conserve dans ses archives.
  Exemplaire n° 4    Destiné au service des douanes du pays destinataire pour le conserver dans ses archives. En cas de transit, seront établis des
                     exemplaires supplémentaires numérotés 4a, 4b, etc. destinés aux services des douanes des pays de transit concernés pour y être
                     conservés.
  Exemplaire n°5 Destiné à l’unité militaire qui a établi ce document pour le conserver dans ses archives.
EN                                                                              3                                                                            EN
 ---pagebreak---                                               ANNEX II
   Annex 71-05 to Delegated Regulation (EU) 2015/2446 is amended as follows:
   (1)    In Section A, in the first table, the first column ‘Common data elements’ is amended
          as follows:
          (a)    the first row ‘Authorisation number (M)’ is replaced by the following:
                 ‘Authorisation/declaration number (M)’;
          (b)    after the second row ‘person making the request (M)’, the following row is
                 inserted:
                 ‘Declarant (O)’;
          (c)    the seventh row ‘CN Code, net quantity, value (M) of goods’ is replaced by the
                 following:
                 ‘CN code, net quantity (including net mass and/or supplementary units when
                 applicable), value of goods (indicating the relevant currency) (M)’;
          (d)    the ninth row ‘CN Code, net quantity, value (M) of processed products’ is
                 replaced by the following:
                 ‘CN code, net quantity (including net mass and/or supplementary units when
                 applicable), value of processed products (indicating the relevant currency)
                 (M)’.
   (2)    In Section A, in the first table, the second column ‘Comments’ is amended as
          follows:
          (a)    after the second row ‘EORI number used for identification purposes’, the
                 following row is inserted:
                 ‘Only if this person is different from the holder of the authorisation’;
          (b)    the seventh row is replaced by the following:
                 ‘These data elements are related to the total net quantity of goods for which the
                 INF is requested. Before the relevant customs declaration(s) is (are) lodged, the
                 tariff classification of goods must be the same as the one established in the
                 authorisation granted by the competent customs authorities. Before the relevant
                 customs declaration is lodged, the value can be estimated according to the
                 authorisation granted by the competent customs authorities.’;
          (c)    the ninth row is replaced by the following:
                 ‘These data elements are related to the total net quantity of processed products
                 for which the INF is requested. Before the relevant customs declaration(s) is
                 (are) lodged, the tariff classification of processed products must be the same as
                 the one established in the authorisation granted by the competent customs
                 authorities. Before the relevant customs declaration is lodged, the value can be
                 estimated according to the authorisation granted by the competent customs
                 authorities.’.
   (3)    In Section A, in the second table, the first column ‘Specific data elements IP’ is
          amended as follows:
          (a)    the fourth row ‘Business Case IP IM/EX’ is replaced by the following:
EN                                                  4                                              EN
 ---pagebreak---              ‘Business case IP IM/EX (as referred to in Article 1(30))’;
       (b)   the eighth row ‘CN Code, net quantity, value (M)’is replaced by the following:
             ‘CN Code, net quantity (including net mass and/or supplementary units when
             applicable), value (indicating the relevant currency) (M)’;
       (c)   the tenth row ‘CN Code, net quantity, value (M)’ ’is replaced by the following:
             ‘CN Code, net quantity (including net mass and/or supplementary units when
             applicable), value (indicating the relevant currency) (M)’;
       (d)   the twelfth row ‘Business Case IP EX/IM’ is replaced by the following:
             ‘Business case IP EX/IM (as referred to in Article 1(29)’;
       (e)   the sixteenth row ‘CN Code, net quantity, value (M)’ ’is replaced by the
             following:
             ‘CN Code, net quantity (including net mass and/or supplementary units when
             applicable), value (indicating the relevant currency) (M) ’;
       (f)   the nineteenth row ‘CN Code, net quantity, value (M)’ ’is replaced by the
             following:
             ‘CN Code, net quantity (including net mass and/or supplementary units when
             applicable), value (indicating the relevant currency) (M)’.
   (4) In Section A, in the third table, the first column ‘Specific data elements OP’ is
       amended as follows:
       (a)   the first row ‘Business case OP EX/IM’ is replaced by the following:
             ‘Business case OP EX/IM (as referred to in Article 1(28)’;
       (b)   the seventh row ‘CN Code, net quantity (M)’ is replaced by the following:
             ‘CN Code, net quantity (including net mass and/or supplementary units when
             applicable) (M)’;
       (c)   the twelfth row ‘CN Code, net quantity, value (M)’ is replaced by the
             following:
             ‘CN Code, net quantity (including net mass and/or supplementary units when
             applicable), value (indicating the relevant currency) (M)’;
       (d)   the thirteenth row ‘Business case OP IM/EX’ is replaced by the following
             ‘Business case OP IM/EX (as referred to in Article 1(27)’;
       (e)   the seventeenth row ‘CN Code, net quantity, value (M)’ is replaced by the
             following:
             ‘CN Code, net quantity (including net mass and/or supplementary units when
             applicable), value (indicating the relevant currency) (M)’.
   (5) In section B, in the first table, the first column ‘Common data elements’, a new row
       is added after the eighth row ‘MRN (O)’:
             ‘Date on which the customs debt is incurred or on which CPM apply (M)’.
EN                                              5                                            EN
 ---pagebreak---                                            ANNEX III
   In Annex 1 to Delegated Regulation (EU) 2016/341, in the Table Legend, the rows F1a to G1
   are replaced by the following:
                                                    IT systems as Transitional data
                                                    referred to in the requirements
    Annex B Declarations / notifications / proof
                                                    Annex            to contained in TDA
    matrix     of the customs status of Union
                                                    Implementing
    Columns goods
                                                    Decision
                                                    2014/255/EU
       F1a     Entry summary declaration – Sea ICS2 – Release 3          Annex      9      –
               and inland waterways – Complete                           Appendix A
               dataset
       F2a     Entry summary declaration – Air ICS2 – Release 2          Annex      9      –
               cargo (general) – Complete dataset                        Appendix A
       F3a     Entry summary declaration          – ICS2 – Release 2     Annex      9      –
               Express consignments – Complete                           Appendix A
               dataset
       F5      Entry summary declaration – Road ICS2 – Release 3         Annex      9      –
               and rail                                                  Appendix A
       G1      Diversion Notification               ICS2 – Release 3     Annex      9      –
                                                                         Appendix A
EN                                              6                                            EN
 ---pagebreak--- EN 7 EN