Commission Implementing Regulation (EU) No 1076/2013 of 31 October 2013 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code as regards the temporary import, export and re-import of portable music instruments

1.11.2013 EN Official Journal of the European Union L 292/1
COMMISSION IMPLEMENTING REGULATION (EU) No 1076/2013
of 31 October 2013
amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code as regards the temporary import, export and re-import of portable music instruments
THE EUROPEAN COMMISSION
,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1), and in particular Article 247 thereof,
Whereas:
(1) Section 2 of Chapter 3 of Title VII of Part I of Commission Regulation (EEC) No 2454/93 (2) sets out the rules concerning ‘customs declarations made by any other act’. In accordance with Articles 230, 231 and 232 of that Regulation, certain categories of goods are to be considered to have been declared for release for free circulation, for export or for temporary importation by an act which is considered to be a customs declaration in the forms set out in Article 233.
(2) However, portable musical instruments which are temporarily imported by travellers with the intention of using them as professional equipment are to be presented to customs and to be declared explicitly for the temporary importation procedure.
(3) Recent incidents, where artists in the music sector have been negatively affected by the application of customs rules at import, have indicated that there is a need to simplify the access to the temporary importation procedure by allowing such portable musical instruments to be declared by any other act. In order to avoid that similar problems occur in connection with export and reimport, such simplification should also cover portable musical instruments which have been declared for export or which have been re-imported and declared for release for free circulation as returned goods by travellers.
(4) Regulation (EEC) No 2454/93 should therefore be amended accordingly.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,