Article 176 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for: (a) lodging a customs declaration in accordance with Article 171; (b) accepting a customs declaration as referred to in Article 172, including the application of those rules in the cases referred to in Article 179; (c) amending the customs declaration after the release of the goods in accordance with Article 173(3). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 177 Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings
1. Where a consignment is made up of goods falling within different tariff subheadings, and dealing with each of those goods in accordance with its tariff subheading for the purpose of drawing-up the customs declaration would entail a burden of work and expense disproportionate to the import or export duty chargeable, the customs authorities may, upon application by the declarant, agree that import or export duty be charged on the whole consignment on the basis of the tariff subheading of the goods which are subject to the highest rate of import or export duty. 2. Customs authorities shall refuse the use of the simplification referred to in paragraph 1 to goods subject to prohibitions or restrictions or excise duty where the correct classification is necessary to apply the measure.
Article 178 Conferral of implementing powers
The Commission shall adopt, by means of implementing acts, measures for the determination of the tariff subheading for the application of Article 177(1). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 179 Centralised clearance
1. The customs authorities may, upon application, authorise a person to lodge at a customs office responsible for the place where such person is established, a customs declaration for goods which are presented to customs at another customs office. The requirement for the authorisation referred to in the first subparagraph may be waived where the customs declaration is lodged and the goods presented to customs offices under the responsibility of one customs authority. 2. The applicant for the authorisation referred to in paragraph 1 shall be an authorised economic operator for customs simplifications. 3. The customs office at which the customs declaration is lodged shall: (a) supervise the placing of the goods under the customs procedure concerned; (b) carry out the customs controls for the verification of the customs declaration, referred to in points (a) and (b) of Article 188; (c) where justified, request that the customs office at which the goods are presented carry out the customs controls for the verification of the customs declaration referred to in points (c) and (d) of Article 188; and (d) carry out the customs formalities for the recovery of the amount of import or export duty corresponding to any customs debt. 4. The customs office at which the customs declaration is lodged and the customs office at which the goods are presented shall exchange the information necessary for the verification of the customs declaration and for the release of the goods. 5. The customs office at which the goods are presented shall, without prejudice to its own controls pertaining to goods brought into or taken out of the customs territory of the Union, carry out the customs controls referred to in point (c) of paragraph 3 and provide the customs office at which the customs declaration is lodged with the results of these controls. 6. The customs office at which the customs declaration is lodged shall release the goods in accordance with Articles 194 and 195, taking into account: (a) the results of its own controls for the verification of the customs declaration; (b) the results of the controls carried out by the customs office at which the goods are presented for the verification of the customs declaration and the controls pertaining to goods brought into or taken out of the customs territory of the Union.
Article 180 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the conditions for granting the authorisation referred to in the first subparagraph of Article 179(1).
Article 181 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules concerning: (a) the centralised clearance, including the relevant customs formalities and controls, referred to in Article 179; (b) the waiver from the obligation for goods to be presented referred to in Article 182(3) in the context of centralised clearance. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 182 Entry in the declarant's records
1. The customs authorities may, upon application, authorise a person to lodge a customs declaration, including a simplified declaration, in the form of an entry in the declarant's records, provided that the particulars of that declaration are at the disposal of the customs authorities in the declarant's electronic system at the time when the customs declaration in the form of an entry in the declarant's records is lodged. 2. The customs declaration shall be deemed to have been accepted at the moment at which the goods are entered in the records. 3. The customs authorities may, upon application, waive the obligation for the goods to be presented. In that case, the goods shall be deemed to have been released at the moment of entry in the declarant's records. That waiver may be granted where all of the following conditions are fulfilled: (a) the declarant is an authorised economic operator for customs simplifications; (b) the nature and flow of the goods concerned so warrant and are known by the customs authority; (c) the supervising customs office has access to all the information it considers necessary to enable it to exercise its right to examine the goods should the need arise; (d) at the time of the entry into the records, the goods are no longer subject to prohibitions or restrictions, except where otherwise provided in the authorisation. However, the supervising customs office may, in specific situations, request that the goods be presented. 4. The conditions under which the release of the goods is allowed shall be set out in the authorisation.
Article 183 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the conditions for granting the authorisation referred to in Article 182(1).
Article 184 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on entry in the declarant's records referred to in Article 182, including the relevant customs formalities and controls. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 185 Self-assessment
1. Customs authorities may, upon application, authorise an economic operator to carry out certain customs formalities which are to be carried out by the customs authorities, to determine the amount of import and export duty payable, and to perform certain controls under customs supervision. 2. The applicant for the authorisation referred to in paragraph 1 shall be an authorised economic operator for customs simplifications.
Article 186 Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284, in order to determine: (a) the conditions for granting the authorisation referred to in Article 185(1); (b) the customs formalities and the controls to be carried out by the holder of the authorisation referred to in Article 185(1).
Article 187 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules regarding the customs formalities and the controls to be carried out by the holder of the authorisation in accordance with Article 185(1). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 188 Verification of a customs declaration
The customs authorities may, for the purpose of verifying the accuracy of the particulars contained in a customs declaration which has been accepted: (a) examine the declaration and the supporting documents; (b) require the declarant to provide other documents; (c) examine the goods; (d) take samples for analysis or for detailed examination of the goods.
Article 189 Examination and sampling of goods
1. Transport of the goods to the places where they are to be examined and where samples are to be taken, and all the handling necessitated by such examination or taking of samples, shall be carried out by or under the responsibility of the declarant. The costs incurred shall be borne by the declarant. 2. The declarant shall have the right to be present or represented when the goods are examined and when samples are taken. Where the customs authorities have reasonable grounds for so doing, they may require the declarant to be present or represented when the goods are examined or samples are taken or to provide them with the assistance necessary to facilitate such examination or taking of samples. 3. Provided that samples are taken in accordance with the provisions in force, the customs authorities shall not be liable for payment of any compensation in respect thereof but shall bear the costs of their analysis or examination.
Article 190 Partial examination and sampling of goods
1. Where only part of the goods covered by a customs declaration is examined, or samples are taken, the results of the partial examination, or of the analysis or examination of the samples, shall be taken to apply to all the goods covered by the same declaration. However, the declarant may request a further examination or sampling of the goods if he or she considers that the results of the partial examination, or of the analysis or examination of the samples taken, are not valid as regards the remainder of the goods declared. The request shall be granted provided that the goods have not been released or, if they have been released, that the declarant proves that they have not been altered in any way. 2. For the purposes of paragraph 1, where a customs declaration covers goods falling under two or more items, the particulars relating to goods falling under each item shall be deemed to constitute a separate declaration.
Article 191 Results of the verification
1. The results of verifying the customs declaration shall be used for the application of the provisions governing the customs procedure under which the goods are placed. 2. Where the customs declaration is not verified, paragraph 1 shall apply on the basis of the particulars contained in that declaration. 3. The results of the verification made by the customs authorities shall have the same conclusive force throughout the customs territory of the Union.
Article 192 Identification measures
1. The customs authorities or, where appropriate, economic operators authorised to do so by the customs authorities, shall take the measures necessary to identify the goods where identification is required in order to ensure compliance with the provisions governing the customs procedure for which those goods have been declared. Those identification measures shall have the same legal effect throughout the customs territory of the Union. 2. Means of identification affixed to the goods, packaging or means of transport shall be removed or destroyed only by the customs authorities or, where they are authorised to do so by the customs authorities, by economic operators, unless, as a result of unforeseeable circumstances or force majeure, their removal or destruction is essential to ensure the protection of the goods or the means of transport.
Article 193 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, measures on the verification of the customs declaration, the examination and sampling of goods and the results of the verification. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 194 Release of the goods
1. Where the conditions for placing the goods under the procedure concerned are fulfilled and provided that any restriction has been applied and the goods are not subject to any prohibition, the customs authorities shall release the goods as soon as the particulars in the customs declaration have been verified or are accepted without verification. The first subparagraph shall also apply where verification as referred to in Article 188 cannot be completed within a reasonable period of time and the goods are no longer required to be present for verification purposes. 2. All the goods covered by the same declaration shall be released at the same time. For the purposes of the first subparagraph, where a customs declaration covers goods falling under two or more items the particulars relating to goods falling under each item shall be deemed to constitute a separate customs declaration.
Article 195 Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee
1. Where the placing of goods under a customs procedure gives rise to a customs debt, the release of the goods shall be conditional upon the payment of the amount of import or export duty corresponding to the customs debt or the provision of a guarantee to cover that debt. However, without prejudice to the third subparagraph, the first subparagraph shall not apply to temporary admission with partial relief from import duty. Where, pursuant to the provisions governing the customs procedure for which the goods are declared, the customs authorities require the provision of a guarantee, those goods shall not be released for the customs procedure in question until such guarantee is provided. 2. In specific cases, the release of the goods shall not be conditional upon the provision of a guarantee in respect of goods which are the subject of a drawing request on a tariff quota. 3. Where a simplification as referred to in Articles 166, 182 and 185 is used and a comprehensive guarantee is provided, release of the goods shall not be conditional upon a monitoring of the guarantee by the customs authorities.
Article 196 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the cases referred to in Article 195(2).
Article 197 Destruction of goods
Where the customs authorities have reasonable grounds for so doing, they may require goods which have been presented to customs to be destroyed and shall inform the holder of the goods accordingly. The costs of the destruction shall be borne by the holder of the goods.
Article 198 Measures to be taken by the customs authorities
1. The customs authorities shall take any necessary measures, including confiscation and sale, or destruction, to dispose of goods in the following cases: (a) where one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union has not been fulfilled, or the goods have been withheld from customs supervision; (b) where the goods cannot be released for any of the following reasons: (i) it has not been possible, for reasons attributable to the declarant, to undertake or continue examination of the goods within the period prescribed by the customs authorities; (ii) the documents which must be provided before the goods can be placed under, or released for, the customs procedure requested have not been provided; (iii) payments or a guarantee which should have been made or provided in respect of import or export duty, as the case may be, have not been made or provided within the prescribed period; (iv) the goods are subject to prohibitions or restrictions; (b) where the goods cannot be released for any of the following reasons: (i) it has not been possible, for reasons attributable to the declarant, to undertake or continue examination of the goods within the period prescribed by the customs authorities; (ii) the documents which must be provided before the goods can be placed under, or released for, the customs procedure requested have not been provided; (iii) payments or a guarantee which should have been made or provided in respect of import or export duty, as the case may be, have not been made or provided within the prescribed period; (iv) the goods are subject to prohibitions or restrictions; (c) where the goods have not been removed within a reasonable period after their release; (d) where after their release, the goods are found not to have fulfilled the conditions for that release; or (e) where goods are abandoned to the State in accordance with Article 199. 2. Non-Union goods which have been abandoned to the State, seized or confiscated shall be deemed to be placed under the customs warehousing procedure. They shall be entered in the records of the customs warehousing operator, or, where they are held by the customs authorities, by the latter. Where goods to be destroyed, abandoned to the State, seized or confiscated are already subject to a customs declaration, the records shall include a reference to the customs declaration. Customs authorities shall invalidate that customs declaration. 3. The costs of the measures referred to in paragraph 1 shall be borne: (a) in the case referred to in point (a) of paragraph 1, by any person who was required to fulfil the obligations concerned or who withheld the goods from customs supervision; (b) in the cases referred to in points (b) and (c) of paragraph 1, by the declarant; (c) in the case referred to in point (d) of paragraph 1, by the person who is required to comply with the conditions governing the release of the goods; (d) in the case referred to in point (e) of paragraph 1, by the person who abandons the goods to the State.
Amendment rationale: CONTEXT OF THE PROPOSAL Reasons for and objectives of the proposal Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (UCC) 1 aims at facilitating legitimate trade while ensuring appropriate customs supervision and the fight against fraud. The UCC entered into force on 30 October 2013, but it applies in its entirety from 1 May 2016. This proposal aims at modifying Article 136 UCC in order to ensure the effective application of other UCC provisions, notably those on customs supervision. This amendment should enter into force as soon as possible so as to contribute to effective customs supervision. With a view to facilitating trade flows, Article 136 UCC states that certain provisions (in particular those governing the obligations to lodge the entry summary declaration, to notify the arrival of a sea-going vessel or an aircraft, to convey and present the goods to customs upon unloading or transhipment and to wait authorisation before unloading or transhipping the goods, and those governing temporary storage) do not apply to goods that have temporarily left the Union customs territory while moving by direct route between two points of that territory by sea or air without a stop outside the Union. However, the disapplication of those provisions may put at risk the effective customs supervision of these goods. Article 136 UCC does not eliminate the requirement laid down in Article 134 UCC for goods brought into the customs territory of the Union to be subject to customs supervision and, where appropriate, to customs controls. However, the current text of Article 136 has the consequence that there is no clear legal basis to require presentation of these goods to the customs authorities. In the absence of such presentation, the supervision by the customs authorities of non-Union goods and of Union goods whose status must be proven may become more difficult. The customs authorities in these subsequent ports or airports must have the opportunity to ensure the complete and correct levying of import duty and other charges, or the correct application of non-fiscal measures (e.g. veterinary or phytosanitary controls) as well as identifying risks on goods arriving in their ports or airports. In order to ensure the proper application of other UCC provisions, notably those on customs supervision, it is therefore indispensable to propose a modification to the scope of Article 136 UCC, distinguishing between non-Union and Union goods, as follows: (1) First, the only provisions not applying when non-Union goods re-enter the Union customs territory after having temporarily left it by direct sea or air route, should be: (1) The rules governing the obligation to lodge the entry summary declaration (Articles 127 to 130 UCC) and (2) The rules governing the obligation to notify the arrival of a sea-going vessel or aircraft to the customs office of first entry to the Union customs territory (Article 133 UCC). (3) By contrast, the provisions governing the obligation to convey the goods to a certain place, to present them to customs upon unloading or transhipment, to wait for authorisation before unloading or transhipping, and the provisions on temporary storage should apply in these situations, thereby allowing appropriate customs supervision. (2) Second, the situation should be similar for Union goods whose status needs to be proven pursuant to Article 153(2) UCC, to the extent that the customs authorities must be able to check the proof of their Union status. (3) Third, the rules not applying to Union goods that have retained their status by virtue of Article 155(2) UCC can in addition include the rules governing the obligation to present the goods to customs upon unloading or transhipment, and the obligation to wait for authorisation before unloading or transhipping the goods (139 to 140 UCC). This is due to the fact that, even if the goods have temporarily left the Union customs territory, their status has not been altered and does not need to be proven. (4) Finally, certain references should be deleted from Article 136 UCC, as follows: (1) The reference to Articles 135(1) and 137 UCC should be deleted from because the goods should be conveyed to certain places designated by the customs authorities in any event; (2) The reference to Article 141 UCC should be deleted because Article 141(1) should continue to be applicable to goods moved under the transit procedure when they re-enter the customs Union. (3) The reference to Articles 144 to 149 UCC should be deleted because the provisions on temporary storage do not apply to Union goods in any event and their application for non-Union goods was excluded by mistake. 
Revised version (Article 198 Measures to be taken by the customs authorities):
1. The customs authorities shall take any necessary measures, including confiscation and sale, or destruction, to dispose of goods in the following cases: (a) where one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union has not been fulfilled, or the goods have been withheld from customs supervision; (b) where the goods cannot be released for any of the following reasons: (i) it has not been possible, for reasons attributable to the declarant, to undertake or continue examination of the goods within the period prescribed by the customs authorities; (ii) the documents which must be provided before the goods can be placed under, or released for, the customs procedure requested have not been provided; (iii) payments or a guarantee which should have been made or provided in respect of import or export duty, as the case may be, have not been made or provided within the prescribed period; (iv) the goods are subject to prohibitions or restrictions; (c) where the goods have not been removed within a reasonable period after their release; (d) where after their release, the goods are found not to have fulfilled the conditions for that release; or (e) where goods are abandoned to the State in accordance with Article 199. 2. Non-Union goods which have been abandoned to the State, seized or confiscated shall be deemed to be placed under the customs warehousing procedure. They shall be entered in the records of the customs warehousing operator, or, where they are held by the customs authorities, by the latter. Where goods to be destroyed, abandoned to the State, seized or confiscated are already subject to a customs declaration, the records shall include a reference to the customs declaration. Customs authorities shall invalidate that customs declaration. 3. The costs of the measures referred to in paragraph 1 shall be borne: (a) in the case referred to in point (a) of paragraph 1, by any person who was required to fulfil the obligations concerned or who withheld the goods from customs supervision; (b) in the cases referred to in points (b) and (c) of paragraph 1, by the declarant; (c) in the case referred to in point (d) of paragraph 1, by the person who is required to comply with the conditions governing the release of the goods; (d) in the case referred to in point (e) of paragraph 1, by the person who abandons the goods to the State.
Article 199 Abandonment
Non-Union goods and goods placed under the end-use procedure may with prior permission of the customs authorities be abandoned to the State by the holder of the procedure or, where applicable, the holder of the goods.
Article 200 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on: (a) the destruction of goods, referred to in Article 197; (b) the sale of goods, referred to in Article 198(1); (c) abandonment of goods to the State in accordance with Article 199. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 201 Scope and effect
1. Non-Union goods intended to be put on the Union market or intended for private use or consumption within the customs territory of the Union shall be placed under release for free circulation. 2. Release for free circulation shall entail the following: (a) the collection of any import duty due; (b) the collection, as appropriate, of other charges, as provided for under relevant provisions in force relating to the collection of those charges; (c) the application of commercial policy measures and prohibitions and restrictions insofar as they do not have to be applied at an earlier stage; and (d) completion of the other formalities laid down in respect of the import of the goods. 3. Release for free circulation shall confer on non-Union goods the customs status of Union goods.
Article 202 Commercial policy measures
1. Where processed products obtained under inward processing are released for free circulation and the calculation of the amount of import duty is made in accordance with Article 86(3), the commercial policy measures to be applied shall be those applicable to the release for free circulation of the goods which were placed under inward processing. 2. Paragraph 1 shall not apply to waste and scrap. 3. Where processed products obtained under inward processing are released for free circulation and the calculation of the amount of import duty is made in accordance with Article 85(1), the commercial policy measures applicable to those goods shall be applied only where the goods which were placed under inward processing are subject to such measures. 4. Where Union legislation establishes commercial policy measures on release for free circulation, such measures shall not apply to processed products released for free circulation following outward processing where: (a) the processed products retain their Union origin within the meaning of Article 60; (b) the outward processing involves repair, including the standard exchange system referred to in Article 261; or (c) the outward processing follows further processing operations in accordance with Article 258.
Article 203 Scope and effect
1. Non-Union goods which, having originally been exported as Union goods from the customs territory of the Union, are returned to that territory within a period of three years and declared for release for free circulation shall, upon application by the person concerned, be granted relief from import duty. The first subparagraph shall apply even where the returned goods represent only a part of the goods previously exported from the customs territory of the Union. 2. The three-year period referred to in paragraph 1 may be exceeded in order to take account of special circumstances. 3. Where, prior to their export from the customs territory of the Union, the returned goods had been released for free circulation duty-free or at a reduced rate of import duty because of a particular end-use, relief from duty under paragraph 1 shall be granted only if they are to be released for free circulation for the same end-use. Where the end-use for which the goods in question are to be released for free circulation is no longer the same, the amount of import duty shall be reduced by any amount collected on the goods when they were first released for free circulation. Should the latter amount exceed that levied on the release for free circulation of the returned goods, no repayment shall be granted. 4. Where Union goods have lost their customs status as Union goods pursuant to Article 154 and are subsequently released for free circulation, paragraphs 1, 2 and 3 shall apply. 5. The relief from import duty shall be granted only if goods are returned in the state in which they were exported. 6. The relief from import duty shall be supported by information establishing that the conditions for the relief are fulfilled.
Article 204 Goods which benefited from measures laid down under the common agricultural policy
Relief from import duty provided for in Article 203 shall not be granted to goods which have benefited from measures laid down under the common agricultural policy involving their export out of the customs territory of the Union, except where otherwise provided in specific cases.
Article 205 Goods previously placed under the inward processing procedure
1. Article 203 shall apply to processed products which were originally re-exported from the customs territory of the Union subsequent to an inward processing procedure. 2. Upon application by the declarant and provided the declarant submits the necessary information, the amount of import duty on the goods covered by paragraph 1 shall be determined in accordance with Article 86(3). The date of acceptance of the re-export declaration shall be regarded as the date of release for free circulation. 3. The relief from import duty provided for in Article 203 shall not be granted for processed products which were exported in accordance with point (c) of Article 223(2), unless it is ensured that no goods will be placed under the inward processing procedure.
Article 206 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine: (a) the cases where goods are considered to be returned in the state in which they were exported; (b) the specific cases referred to in Article 204.
Article 207 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the provision of information referred to in Article 203(6). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 208 Products of sea-fishing and other products taken from the sea
1. Without prejudice to Article 60(1), the following shall be granted relief from import duty when they are released for free circulation: (a) products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that State; (b) products obtained from products referred to in point (a) on board factory-ships fulfilling the conditions laid down in that point. 2. The relief from import duty referred to in paragraph 1 shall be supported by evidence that the conditions laid down in that paragraph are fulfilled.
Article 209 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the provision of the evidence referred to in Article 208(2). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 210 Scope
Goods may be placed under any of the following categories of special procedures: (a) transit, which shall comprise external and internal transit; (b) storage, which shall comprise customs warehousing and free zones; (c) specific use, which shall comprise temporary admission and end-use; (d) processing, which shall comprise inward and outward processing.
Article 211 Authorisation
1. An authorisation from the customs authorities shall be required for the following: (a) the use of the inward or outward processing procedure, the temporary admission procedure or the end-use procedure; (b) the operation of storage facilities for the customs warehousing of goods, except where the storage facility operator is the customs authority itself. The conditions under which the use of one or more of the procedures referred to in the first subparagraph or the operation of storage facilities is permitted shall be set out in the authorisation. 2. The customs authorities shall grant an authorisation with retroactive effect, where all of the following conditions are fulfilled: (a) there is a proven economic need; (b) the application is not related to attempted deception; (c) the applicant has proven on the basis of accounts or records that: (i) all the requirements of the procedure are met; (ii) where appropriate, the goods can be identified for the period involved; (iii) such accounts or records allow the procedure to be controlled; (c) the applicant has proven on the basis of accounts or records that: (i) all the requirements of the procedure are met; (ii) where appropriate, the goods can be identified for the period involved; (iii) such accounts or records allow the procedure to be controlled; (d) all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the customs declarations concerned; (e) no authorisation with retroactive effect has been granted to the applicant within three years of the date on which the application was accepted; (f) an examination of the economic conditions is not required, except where an application concerns renewal of an authorisation for the same kind of operation and goods; (g) the application does not concern the operation of storage facilities for the customs warehousing of goods; (h) where an application concerns renewal of an authorisation for the same kind of operation and goods, the application is submitted within three years of expiry of the original authorisation. Customs authorities may grant an authorisation with retroactive effect also where the goods which were placed under a customs procedure are no longer available at the time when the application for such authorisation was accepted. 3. Except where otherwise provided, the authorisation referred to in paragraph 1 shall be granted only to persons who satisfy all of the following conditions: (a) they are established in the customs territory of the Union; (b) they provide the necessary assurance of the proper conduct of the operations; an authorised economic operator for customs simplifications shall be deemed to fulfil this condition, insofar as the activity pertaining to the special procedure concerned is taken into account in the authorisation referred to in point (a) of Article 38(2); (c) where a customs debt or other charges may be incurred for goods placed under a special procedure, they provide a guarantee in accordance with Article 89; (d) in the case of the temporary admission or inward processing procedure, they use the goods or arrange for their use or they carry out processing operations on the goods or arrange for them to be carried out, respectively. 4. Except where otherwise provided and in addition to paragraph 3, the authorisation referred to in paragraph 1 shall be granted only where all of the following conditions are fulfilled: (a) the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements disproportionate to the economic needs involved; (b) the essential interests of Union producers would not be adversely affected by an authorisation for a processing procedure (economic conditions). 5. The essential interests of Union producers shall be deemed not to be adversely affected, as referred to in point (b) of paragraph 4, except where evidence to the contrary exists or where the economic conditions are deemed to be fulfilled. 6. Where evidence exists that the essential interests of Union producers are likely to be adversely affected, an examination of the economic conditions shall take place at Union level.
Amendment rationale: CONTEXT OF THE PROPOSAL Reasons for and objectives of the proposal Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (UCC) 1 aims at facilitating legitimate trade while ensuring appropriate customs supervision and the fight against fraud. The UCC entered into force on 30 October 2013, but it applies in its entirety from 1 May 2016. This proposal aims at modifying Article 136 UCC in order to ensure the effective application of other UCC provisions, notably those on customs supervision. This amendment should enter into force as soon as possible so as to contribute to effective customs supervision. With a view to facilitating trade flows, Article 136 UCC states that certain provisions (in particular those governing the obligations to lodge the entry summary declaration, to notify the arrival of a sea-going vessel or an aircraft, to convey and present the goods to customs upon unloading or transhipment and to wait authorisation before unloading or transhipping the goods, and those governing temporary storage) do not apply to goods that have temporarily left the Union customs territory while moving by direct route between two points of that territory by sea or air without a stop outside the Union. However, the disapplication of those provisions may put at risk the effective customs supervision of these goods. Article 136 UCC does not eliminate the requirement laid down in Article 134 UCC for goods brought into the customs territory of the Union to be subject to customs supervision and, where appropriate, to customs controls. However, the current text of Article 136 has the consequence that there is no clear legal basis to require presentation of these goods to the customs authorities. In the absence of such presentation, the supervision by the customs authorities of non-Union goods and of Union goods whose status must be proven may become more difficult. The customs authorities in these subsequent ports or airports must have the opportunity to ensure the complete and correct levying of import duty and other charges, or the correct application of non-fiscal measures (e.g. veterinary or phytosanitary controls) as well as identifying risks on goods arriving in their ports or airports. In order to ensure the proper application of other UCC provisions, notably those on customs supervision, it is therefore indispensable to propose a modification to the scope of Article 136 UCC, distinguishing between non-Union and Union goods, as follows: (1) First, the only provisions not applying when non-Union goods re-enter the Union customs territory after having temporarily left it by direct sea or air route, should be: (1) The rules governing the obligation to lodge the entry summary declaration (Articles 127 to 130 UCC) and (2) The rules governing the obligation to notify the arrival of a sea-going vessel or aircraft to the customs office of first entry to the Union customs territory (Article 133 UCC). (3) By contrast, the provisions governing the obligation to convey the goods to a certain place, to present them to customs upon unloading or transhipment, to wait for authorisation before unloading or transhipping, and the provisions on temporary storage should apply in these situations, thereby allowing appropriate customs supervision. (2) Second, the situation should be similar for Union goods whose status needs to be proven pursuant to Article 153(2) UCC, to the extent that the customs authorities must be able to check the proof of their Union status. (3) Third, the rules not applying to Union goods that have retained their status by virtue of Article 155(2) UCC can in addition include the rules governing the obligation to present the goods to customs upon unloading or transhipment, and the obligation to wait for authorisation before unloading or transhipping the goods (139 to 140 UCC). This is due to the fact that, even if the goods have temporarily left the Union customs territory, their status has not been altered and does not need to be proven. (4) Finally, certain references should be deleted from Article 136 UCC, as follows: (1) The reference to Articles 135(1) and 137 UCC should be deleted from because the goods should be conveyed to certain places designated by the customs authorities in any event; (2) The reference to Article 141 UCC should be deleted because Article 141(1) should continue to be applicable to goods moved under the transit procedure when they re-enter the customs Union. (3) The reference to Articles 144 to 149 UCC should be deleted because the provisions on temporary storage do not apply to Union goods in any event and their application for non-Union goods was excluded by mistake. 
Revised version (Article 211 Authorisation):
1. An authorisation from the customs authorities shall be required for the following: (a) the use of the inward or outward processing procedure, the temporary admission procedure or the end-use procedure; (b) the operation of storage facilities for the customs warehousing of goods, except where the storage facility operator is the customs authority itself. The conditions under which the use of one or more of the procedures referred to in the first subparagraph or the operation of storage facilities is permitted shall be set out in the authorisation. 2. The customs authorities shall grant an authorisation with retroactive effect, where all of the following conditions are fulfilled: (a) there is a proven economic need; (b) the application is not related to attempted deception; (c) the applicant has proven on the basis of accounts or records that: (i) all the requirements of the procedure are met; (ii) where appropriate, the goods can be identified for the period involved; (iii) such accounts or records allow the procedure to be controlled; (d) all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the customs declarations concerned; (e) no authorisation with retroactive effect has been granted to the applicant within three years of the date on which the application was accepted; (f) an examination of the economic conditions is not required, except where an application concerns renewal of an authorisation for the same kind of operation and goods; (g) the application does not concern the operation of storage facilities for the customs warehousing of goods; (h) where an application concerns renewal of an authorisation for the same kind of operation and goods, the application is submitted within three years of expiry of the original authorisation. Customs authorities may grant an authorisation with retroactive effect also where the goods which were placed under a customs procedure are no longer available at the time when the application for such authorisation was accepted. 3. Except where otherwise provided, the authorisation referred to in paragraph 1 shall be granted only to persons who satisfy all of the following conditions: (a) they are established in the customs territory of the Union; (b) they provide the necessary assurance of the proper conduct of the operations; an authorised economic operator for customs simplifications shall be deemed to fulfil this condition, insofar as the activity pertaining to the special procedure concerned is taken into account in the authorisation referred to in point (a) of Article 38(2); (c) where a customs debt or other charges may be incurred for goods placed under a special procedure, they provide a guarantee in accordance with Article 89; (d) in the case of the temporary admission or inward processing procedure, they use the goods or arrange for their use or they carry out processing operations on the goods or arrange for them to be carried out, respectively. 4. Except where otherwise provided and in addition to paragraph 3, the authorisation referred to in paragraph 1 shall be granted only where all of the following conditions are fulfilled: (a) the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements disproportionate to the economic needs involved; (b) the essential interests of Union producers would not be adversely affected by an authorisation for a processing procedure (economic conditions). 5. The essential interests of Union producers shall be deemed not to be adversely affected, as referred to in point (b) of paragraph 4, except where evidence to the contrary exists or where the economic conditions are deemed to be fulfilled. 6. Where evidence exists that the essential interests of Union producers are likely to be adversely affected, an examination of the economic conditions shall take place at Union level.
Article 212 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine: (a) the conditions for granting the authorisation for the procedures referred to in Article 211(1); (b) the exceptions to the conditions referred to in Article 211(3) and (4); (c) the cases in which the economic conditions are deemed to be fulfilled as referred to in Article 211(5).
Amendment rationale: CONTEXT OF THE PROPOSAL Reasons for and objectives of the proposal The provisions of the Union Customs Code 1 (the Code) are being applied since 1 May 2016. A major goal of the Code is the shift to a complete use of electronic systems for interactions between economic operators and customs authorities, and between customs authorities, and the end of paper-based customs processes. The Code provides that different customs processes should be covered by electronic systems while also providing that the details of and planning for such systems should be set out in a separate Work Programme. The UCC Work Programme 2 draws up planning for seventeen UCC electronic systems in total, on the basis of the Multi-Annual Strategic Plan (MASP) for all electronic customs projects that is prepared and updated regularly in accordance with a 2008 Decision 3 of the European Parliament and the Council . The systems can be divided into two categories: (a) fourteen trans-European systems including some systems that have national components for development by the Member States and (b) three national systems that have to be developed or upgraded by the Member States alone. Article 278 of the Code provides that, until all the new electronic systems envisaged under the Code are operational, existing electronic and paper-based systems can continue to be used for customs processes. The Article establishes the end of 2020, at the latest, as the date by which the use of these transitional arrangements must cease. In line with this deadline, the Work Programme sets out step-by-step plans for completion of the work on the electronic systems by 2020. The Commission and the Member States are on track to finish the major part of the work on the electronic systems on time. In 2017 three of the seventeen systems were implemented and a first phase of another system was completed, all by their scheduled dates. In effect, close to eighty per cent of the Commission's work on the trans-European systems provided for under the Work Programme will be completed by that date. However, the last phases of development of IT systems are often the longest and therefore, while most systems will be completed by 2020, some will only be partially completed. There are many challenges for both the Commission and Member States in this work of implementing seventeen electronic systems. These challenges, that were impossible to predict at the time the deadline was set, include the following: · The unavoidable delay in completing the design of the electronic systems. When setting the 2020 deadline, it was anticipated that the rules supplementing and implementing the UCC (the UCC Delegated Regulation, 4 the UCC Implementing Regulation 5 and the UCC Transitional Delegated Regulation 6 ) would be adopted very soon after the adoption of the UCC in 2013, so that their provisions could be taken into account in developing the IT systems. However, as it happened, discussions took much longer than expected and the acts were only adopted in their final form in late 2015/early 2016. This delay meant a delay in producing the functional and technical specifications for many of the electronic systems. · The enormity of the work of interlinking seventeen electronic systems across the whole of the EU and the particular complexity of some of the electronic systems. These elements only became apparent as work started on the functional and technical specifications for the systems. Having the full picture following the work on the specifications has led the Commission and Member States to the conclusion that a revision of the target date for completion of the systems is necessary in some cases. This is particularly true for those electronic systems for which the specifications will only be completed in 2018. · Data harmonisation difficulties. Since the adoption of the Delegated Regulation and the Implementing Regulation, work is also proceeding at an intensive pace on harmonisation of the data provided by economic operators. This element is crucial for the interoperability of the different UCC electronic systems, for a harmonised application of the legal rules and for cooperation with other public services active at the border. Harmonising the data in line with international data models such as that of the World Customs Organisation also ensures better linkages with the IT systems of third countries and thus greatly facilitates trade. However, this work involves a much heavier than expected investment in terms of time and in financial terms in fully reprogramming some of the existing electronic systems. · Sequencing. When planning realistic timelines and costs, close attention must be paid to the impact of the proposed electronic changes on the customs and trade eco-system. As the electronic systems are closely interlinked, it is important to introduce them in the right order (sequencing) so as to ensure that interdependencies are respected and that the changes for administrations and trade are introduced in a structured and coherent manner. For all of these reasons, it has become necessary to provide for a later date (2025 at the latest) for full completion of work on some of the systems. This target date will ensure the smooth implementation by 2020 of the majority of the systems and the later implementation of the remaining systems, in proper sequence, on dates between 2021 and 2025. Half of the systems for which implementation is to be delayed already exist and are merely being upgraded under the UCC while the other half are new systems. The systems to be postponed are as follows: · Upgrades for which the main technical challenge is the harmonisation of data i.e. the upgrades of the Import Control System (ICS), the New Computerised Transit System (NCTS), the Automated Export System (AES) and the National Export System (including the export component of the national Special Procedures System); and · Three new systems which are designed to apply innovative features of the Code i.e. Centralised Clearance for Import (CCI), Proof of Union Status (PoUS) and Guarantee Management (GUM). The postponement to 2025 of the latest delivery date for these electronic systems conflicts with Article 278 of the Code which only allows the use of means for the exchange and storage of information other than the planned electronic systems until 2020. Therefore, the deadline in Article 278 must be extended in respect of the delayed systems. Furthermore, action must be taken quickly in order to ensure legal certainty; business and customs administrations would have serious problems if, by 2020, some of the electronic systems were not implemented and at the same time the law prohibited the continued transitional use of alternative arrangements. As Member States and businesses need on average two years to make arrangements for each electronic system, the Commission has to provide certainty by 2018 about the re-planning for some of the systems and the related extension of the applicability of transitional arrangements after 2020 up to 2025.
Revised version (Article 212 Delegation of power):
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine: (a) the conditions for granting the authorisation for the procedures referred to in Article 211(1); the exceptions to the conditions referred to in Article 211(3) and (4); (c) the cases in which the economic conditions are deemed to be fulfilled as referred to in Article 211(5).
Article 213 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for examining the economic conditions referred to in Article 211(6). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 214 Records
1. Except for the transit procedure, or where otherwise provided, the holder of the authorisation, the holder of the procedure, and all persons carrying on an activity involving the storage, working or processing of goods, or the sale or purchase of goods in free zones, shall keep appropriate records in a form approved by the customs authorities. The records shall contain the information and the particulars which enable the customs authorities to supervise the procedure concerned, in particular with regard to identification of the goods placed under that procedure, their customs status and their movements. 2. An authorised economic operator for customs simplifications shall be deemed to comply with the obligation laid down in paragraph 1 insofar as his or her records are appropriate for the purpose of the special procedure concerned.
Article 215 Discharge of a special procedure
1. In cases other than the transit procedure and without prejudice to Article 254, a special procedure shall be discharged when the goods placed under the procedure, or the processed products, are placed under a subsequent customs procedure, have been taken out of the customs territory of the Union, or have been destroyed with no waste remaining, or are abandoned to the State in accordance with Article 199. 2. The transit procedure shall be discharged by the customs authorities when they are in a position to establish, on the basis of a comparison of the data available to the customs office of departure and those available to the customs office of destination, that the procedure has ended correctly. 3. The customs authorities shall take all the measures necessary to regularise the situation of the goods in respect of which a procedure has not been discharged under the conditions prescribed. 4. The discharge of the procedure shall take place within a certain time-limit, unless otherwise provided.
Article 216 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the time-limit referred to in Article 215(4).
Article 217 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the discharge of a special procedure referred to in Article 215. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 218 Transfer of rights and obligations
The rights and obligations of the holder of a procedure with regard to goods which have been placed under a special procedure other than transit may be fully or partially transferred to another person who fulfils the conditions laid down for the procedure concerned.
Article 219 Movement of goods
In specific cases, goods placed under a special procedure other than transit or in a free zone may be moved between different places in the customs territory of the Union.
Article 220 Usual forms of handling
Goods placed under customs warehousing or a processing procedure or in a free zone may undergo usual forms of handling intended to preserve them, improve their appearance or marketable quality or prepare them for distribution or resale.
Article 221 Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284: (a) laying down the cases and the conditions for the movement of goods placed under a special procedure other than transit or in a free zone in accordance with Article 219; (b) determining the usual forms of handling for goods placed under customs warehousing or a processing procedure or in a free zone as referred to in Article 220.
Article 222 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for: (a) transferring the rights and obligations of the holder of the procedure with regard to goods which have been placed under a special procedure other than transit in accordance with Article 218; (b) the movement of goods placed under a special procedure other than transit or in a free zone in accordance with Article 219. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 223 Equivalent goods
1. Equivalent goods shall consist in Union goods which are stored, used or processed instead of the goods placed under a special procedure. Under the outward processing procedure, equivalent goods shall consist in non-Union goods which are processed instead of Union goods placed under the outward processing procedure. Except where otherwise provided, equivalent goods shall have the same eight-digit Combined Nomenclature code, the same commercial quality and the same technical characteristics as the goods which they are replacing. 2. The customs authorities shall, upon application, authorise the following, provided that the proper conduct of the procedure, in particular as regards customs supervision, is ensured: (a) the use of equivalent goods under customs warehousing, free zones, end-use and a processing procedure; (b) the use of equivalent goods under the temporary admission procedure, in specific cases; (c) in the case of the inward processing procedure, the export of processed products obtained from equivalent goods before the import of the goods they are replacing; (d) in the case of the outward processing procedure, the import of processed products obtained from equivalent goods before the export of the goods they are replacing. An authorised economic operator for customs simplifications shall be deemed to fulfil the condition that the proper conduct of the procedure is ensured, insofar as the activity pertaining to the use of equivalent goods for the procedure concerned is taken into account in the authorisation referred to in point (a) of Article 38(2). 3. The use of equivalent goods shall not be authorised in any of the following cases: (a) where only usual forms of handling as defined in Article 220 are carried out under the inward processing procedure; (b) where a prohibition of drawback of, or exemption from, import duty applies to non-originating goods used in the manufacture of processed products under the inward processing procedure, for which a proof of origin is issued or made out in the framework of a preferential arrangement between the Union and certain countries or territories outside the customs territory of the Union or groups of such countries or territories; (c) where it would lead to an unjustified import duty advantage or where provided for in Union legislation. 4. In the case referred to in point (c) of paragraph 2, and where the processed products would be liable to export duty if they were not being exported in the context of the inward processing procedure, the holder of the authorisation shall provide a guarantee to ensure payment of the export duty should the non-Union goods not be imported within the period referred to in Article 257(3).
Article 224 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine: (a) the exceptions from the third subparagraph of Article 223(1); (b) the conditions under which equivalent goods are used in accordance with Article 223(2); (c) the specific cases where equivalent goods are used under the temporary admission procedure, in accordance with point (b) of Article 223(2); (d) the cases where the use of equivalent goods is not authorised in accordance with point (c) of Article 223(3).
Article 225 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the use of equivalent goods authorised in accordance with Article 223(2). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 226 External transit
1. Under the external transit procedure, non-Union goods may be moved from one point to another within the customs territory of the Union without being subject to any of the following: (a) import duty; (b) other charges as provided for under other relevant provisions in force; (c) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union. 2. In specific cases, Union goods shall be placed under the external transit procedure. 3. Movement as referred to in paragraph 1 shall take place in one of the following ways: (a) under the external Union transit procedure; (b) in accordance with the TIR Convention, provided that such movement: (i) began or is to end outside the customs territory of the Union; (ii) is effected between two points in the customs territory of the Union through the territory of a country or territory outside the customs territory of the Union; (b) in accordance with the TIR Convention, provided that such movement: (i) began or is to end outside the customs territory of the Union; (ii) is effected between two points in the customs territory of the Union through the territory of a country or territory outside the customs territory of the Union; (c) in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place; (d) under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine); (e) under cover of form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951; (f) under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
Amendment rationale: CONTEXT OF THE PROPOSAL Reasons for and objectives of the proposal Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (UCC) 1 aims at facilitating legitimate trade while ensuring appropriate customs supervision and the fight against fraud. The UCC entered into force on 30 October 2013, but it applies in its entirety from 1 May 2016. This proposal aims at modifying Article 136 UCC in order to ensure the effective application of other UCC provisions, notably those on customs supervision. This amendment should enter into force as soon as possible so as to contribute to effective customs supervision. With a view to facilitating trade flows, Article 136 UCC states that certain provisions (in particular those governing the obligations to lodge the entry summary declaration, to notify the arrival of a sea-going vessel or an aircraft, to convey and present the goods to customs upon unloading or transhipment and to wait authorisation before unloading or transhipping the goods, and those governing temporary storage) do not apply to goods that have temporarily left the Union customs territory while moving by direct route between two points of that territory by sea or air without a stop outside the Union. However, the disapplication of those provisions may put at risk the effective customs supervision of these goods. Article 136 UCC does not eliminate the requirement laid down in Article 134 UCC for goods brought into the customs territory of the Union to be subject to customs supervision and, where appropriate, to customs controls. However, the current text of Article 136 has the consequence that there is no clear legal basis to require presentation of these goods to the customs authorities. In the absence of such presentation, the supervision by the customs authorities of non-Union goods and of Union goods whose status must be proven may become more difficult. The customs authorities in these subsequent ports or airports must have the opportunity to ensure the complete and correct levying of import duty and other charges, or the correct application of non-fiscal measures (e.g. veterinary or phytosanitary controls) as well as identifying risks on goods arriving in their ports or airports. In order to ensure the proper application of other UCC provisions, notably those on customs supervision, it is therefore indispensable to propose a modification to the scope of Article 136 UCC, distinguishing between non-Union and Union goods, as follows: (1) First, the only provisions not applying when non-Union goods re-enter the Union customs territory after having temporarily left it by direct sea or air route, should be: (1) The rules governing the obligation to lodge the entry summary declaration (Articles 127 to 130 UCC) and (2) The rules governing the obligation to notify the arrival of a sea-going vessel or aircraft to the customs office of first entry to the Union customs territory (Article 133 UCC). (3) By contrast, the provisions governing the obligation to convey the goods to a certain place, to present them to customs upon unloading or transhipment, to wait for authorisation before unloading or transhipping, and the provisions on temporary storage should apply in these situations, thereby allowing appropriate customs supervision. (2) Second, the situation should be similar for Union goods whose status needs to be proven pursuant to Article 153(2) UCC, to the extent that the customs authorities must be able to check the proof of their Union status. (3) Third, the rules not applying to Union goods that have retained their status by virtue of Article 155(2) UCC can in addition include the rules governing the obligation to present the goods to customs upon unloading or transhipment, and the obligation to wait for authorisation before unloading or transhipping the goods (139 to 140 UCC). This is due to the fact that, even if the goods have temporarily left the Union customs territory, their status has not been altered and does not need to be proven. (4) Finally, certain references should be deleted from Article 136 UCC, as follows: (1) The reference to Articles 135(1) and 137 UCC should be deleted from because the goods should be conveyed to certain places designated by the customs authorities in any event; (2) The reference to Article 141 UCC should be deleted because Article 141(1) should continue to be applicable to goods moved under the transit procedure when they re-enter the customs Union. (3) The reference to Articles 144 to 149 UCC should be deleted because the provisions on temporary storage do not apply to Union goods in any event and their application for non-Union goods was excluded by mistake. 
Revised version (Article 226 External transit):
1. Under the external transit procedure, non-Union goods may be moved from one point to another within the customs territory of the Union without being subject to any of the following: (a) import duty; (b) other charges as provided for under other relevant provisions in force; (c) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union. 2. In specific cases, Union goods shall be placed under the external transit procedure. 3. Movement as referred to in paragraph 1 shall take place in one of the following ways: (a) under the external Union transit procedure; (b) in accordance with the TIR Convention, provided that such movement: (i) began or is to end outside the customs territory of the Union; (ii) is effected between two points in the customs territory of the Union through the territory of a country or territory outside the customs territory of the Union; (c) in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place; (d) under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine); (e) under cover of form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951; (f) under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
Article 227 Internal transit
1. Under the internal transit procedure, and under the conditions laid down in paragraph 2, Union goods may be moved from one point to another within the customs territory of the Union, and pass through a country or territory outside that customs territory, without any change in their customs status. 2. The movement referred to in paragraph 1 shall take place in one of the following ways: (a) under the internal Union transit procedure provided that such a possibility is provided for in an international agreement; (b) in accordance with the TIR Convention; (c) in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place; (d) under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine); (e) under cover of form 302 as provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951; (f) under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
Article 228 Single territory for transit purposes
Where goods are moved from one point in the customs territory of the Union to another in accordance with the TIR Convention, the ATA Convention / Istanbul Convention, under cover of form 302 or under the postal system, the customs territory of the Union shall, for the purposes of such transport, be considered to form a single territory.
Article 229 Exclusion of persons from TIR operations
1. Where the customs authorities of a Member State decide to exclude a person from TIR operations under Article 38 of the TIR Convention, that decision shall apply throughout the customs territory of the Union and TIR carnets lodged by that person shall not be accepted by any customs office. 2. A Member State shall communicate its decision referred to in paragraph 1, together with the date of its application, to the other Member States and to the Commission.
Article 230 Authorised consignee for TIR purposes
The customs authorities may, upon application, authorise a person, referred to as an 'authorised consignee' to receive goods moved in accordance with the TIR Convention at an authorised place, so that the procedure is terminated in accordance with point (d) of Article 1 of the TIR Convention.
Article 231 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine: (a) the specific cases where Union goods are to be placed under the external transit procedure in accordance with Article 226(2); (b) the conditions for the granting of the authorisation referred to in Article 230.
Article 232 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules to apply points (b) to (f) of Article 226(3) and points (b) to (f) of Article 227(2) in the customs territory of the Union, taking into account the needs of the Union. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 233 Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure
1. The holder of the Union transit procedure shall be responsible for all of the following: (a) presentation of the goods intact and the required information at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification; (b) observance of the customs provisions relating to the procedure; (c) unless otherwise provided for in the customs legislation, provision of a guarantee in order to ensure payment of the amount of import or export duty corresponding to any customs debt or other charges, as provided for under other relevant provisions in force, which may be incurred in respect of the goods. 2. The obligation of the holder of the procedure shall be met and the transit procedure shall end when the goods placed under the procedure and the required information are available at the customs office of destination in accordance with the customs legislation. 3. A carrier or recipient of goods who accepts goods knowing that they are moving under the Union transit procedure shall also be responsible for presentation of the goods intact at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification. 4. Upon application, the customs authorities may authorise any of the following simplifications regarding the placing of goods under the Union transit procedure or the end of that procedure: (a) the status of authorised consignor, allowing the holder of the authorisation to place goods under the Union transit procedure without presenting them to customs; (b) the status of authorised consignee, allowing the holder of the authorisation to receive goods moved under the Union transit procedure at an authorised place, to end the procedure in accordance with Article 233(2); (c) the use of seals of a special type, where sealing is required to ensure the identification of the goods placed under the Union transit procedure; (d) the use of a customs declaration with reduced data requirements to place goods under the Union transit procedure; (e) the use of an electronic transport document as customs declaration to place goods under the Union transit procedure, provided it contains the particulars of such declaration and those particulars are available to the customs authorities at departure and at destination to allow the customs supervision of the goods and the discharge of the procedure.
Article 234 Goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure
1. The external Union transit procedure shall apply to goods passing through a country or a territory outside the customs territory of the Union if one of the following conditions is fulfilled: (a) provision is made to that effect under an international agreement; (b) carriage through that country or territory is effected under cover of a single transport document drawn up in the customs territory of the Union. 2. In the case referred to in point (b) of paragraph 1, the operation of the external Union transit procedure shall be suspended while the goods are outside the customs territory of the Union.
Article 235 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the conditions for granting the authorisations referred to in Article 233(4).
Article 236 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on: (a) the placing of goods under the Union transit procedure and the end of that procedure; (b) the operation of the simplifications referred to in Article 233(4); (c) the customs supervision of goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure, referred to in Article 234. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 237 Scope
1. Under a storage procedure, non-Union goods may be stored in the customs territory of the Union without being subject to any of the following: (a) import duty; (b) other charges as provided for under other relevant provisions in force; (c) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union. 2. Union goods may be placed under the customs warehousing or free zone procedure in accordance with Union legislation governing specific fields, or in order to benefit from a decision granting repayment or remission of import duty. 3. The customs authorities may, where an economic need exists and customs supervision will not be adversely affected, authorise the storage of Union goods in a storage facility for customs warehousing. Those goods shall not be regarded as being under the customs warehousing procedure.
Article 238 Duration of a storage procedure
1. There shall be no limit to the length of time goods may remain under a storage procedure. 2. In exceptional circumstances, the customs authorities may set a time-limit by which a storage procedure must be discharged in particular where the type and nature of the goods may, in the case of long-term storage, pose a threat to human, animal or plant health or to the environment.
Article 239 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the placing of Union goods under the customs warehousing or free zone procedure as referred to in Article 237(2). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 240 Storage in customs warehouses
1. Under the customs warehousing procedure non-Union goods may be stored in premises or any other location authorised for that procedure by the customs authorities and under customs supervision ('customs warehouses'). 2. Customs warehouses may be available for use by any person for the customs warehousing of goods ('public customs warehouse'), or for the storage of goods by the holder of an authorisation for customs warehousing ('private customs warehouse'). 3. Goods placed under the customs warehousing procedure may be temporarily removed from the customs warehouse. Such removal shall, except in case of force majeure, be authorised in advance by the customs authorities.
Article 241 Processing
1. The customs authorities may, where an economic need exists and customs supervision is not adversely affected, authorise the processing of goods under the inward processing or end-use procedure to take place in a customs warehouse, subject to the conditions provided for by those procedures. 2. The goods referred to in paragraph 1 shall not be regarded as being under the customs warehousing procedure.
Article 242 Responsibilities of the holder of the authorisation or procedure
1. The holder of the authorisation and the holder of the procedure shall be responsible for the following: (a) ensuring that goods under the customs warehousing procedure are not removed from customs supervision; and (b) fulfilling the obligations arising from the storage of goods covered by the customs warehousing procedure. 2. By way of derogation from paragraph 1, where the authorisation concerns a public customs warehouse, it may provide that the responsibilities referred to in points (a) or (b) of paragraph 1 devolve exclusively upon the holder of the procedure. 3. The holder of the procedure shall be responsible for fulfilling the obligations arising from the placing of the goods under the customs warehousing procedure.
Article 243 Designation of free zones
1. Member States may designate parts of the customs territory of the Union as free zones. For each free zone the Member State shall determine the area covered and define the entry and exit points. 2. Member States shall communicate to the Commission information on their free zones which are in operation. 3. Free zones shall be enclosed. The perimeter and the entry and exit points of the area of free zones shall be subject to customs supervision. 4. Persons, goods and means of transport entering or leaving free zones may be subject to customs controls.
Article 244 Buildings and activities in free zones
1. The construction of any building in a free zone shall require the prior approval of the customs authorities. 2. Subject to the customs legislation, any industrial, commercial or service activity shall be permitted in a free zone. The carrying on of such activities shall be subject to notification, in advance, to the customs authorities. 3. The customs authorities may impose prohibitions or restrictions on the activities referred to in paragraph 2, having regard to the nature of the goods in question, or the requirements of customs supervision, or security and safety requirements. 4. The customs authorities may prohibit persons who do not provide the necessary assurance of compliance with the customs provisions from carrying on an activity in a free zone.
Article 245 Presentation of goods and their placing under the procedure
1. Goods brought into a free zone shall be presented to customs and undergo the prescribed customs formalities in any of the following cases: (a) where they are brought into the free zone directly from outside the customs territory of the Union; (b) where they have been placed under a customs procedure which is ended or discharged when they are placed under the free zone procedure; (c) where they are placed under the free zone procedure in order to benefit from a decision granting repayment or remission of import duty; (d) where legislation other than the customs legislation provides for such formalities. 2. Goods brought into a free zone in circumstances other than those covered by paragraph 1 shall not be presented to customs. 3. Without prejudice to Article 246, goods brought into a free zone are deemed to be placed under the free zone procedure: (a) at the moment of their entry into a free zone, unless they have already been placed under another customs procedure; or (b) at the moment when a transit procedure is ended, unless they are immediately placed under a subsequent customs procedure.
Article 246 Union goods in free zones
1. Union goods may be entered, stored, moved, used, processed or consumed in a free zone. In such cases the goods shall not be regarded as being under the free zone procedure. 2. Upon application by the person concerned, the customs authorities shall establish the customs status as Union goods of any of the following goods: (a) Union goods which enter a free zone; (b) Union goods which have undergone processing operations within a free zone; (c) goods released for free circulation within a free zone.
Article 247 Non-Union goods in free zones
1. Non-Union goods may, while they remain in a free zone, be released for free circulation or be placed under the inward processing, temporary admission or end-use procedure, under the conditions laid down for those procedures. In such cases the goods shall not be regarded as being under the free zone procedure. 2. Without prejudice to the provisions applicable to supplies or to victualling storage, where the procedure concerned so provides, paragraph 1 shall not preclude the use or consumption of goods of which the release for free circulation or temporary admission would not entail application of import duty or measures laid down under the common agricultural or commercial policies. In the case of such use or consumption, no customs declaration for the release for free circulation or temporary admission procedure shall be required. Such declaration shall, however, be required if such goods are subject to a tariff quota or ceiling.
Article 248 Taking goods out of a free zone
1. Without prejudice to legislation in fields other than customs, goods in a free zone may be exported or re-exported from the customs territory of the Union, or brought into another part of the customs territory of the Union. 2. Articles 134 to 149 shall apply to goods taken out of a free zone into other parts of the customs territory of the Union.
Article 249 Customs status
Where goods are taken out of a free zone into another part of the customs territory of the Union or placed under a customs procedure, they shall be regarded as non-Union goods unless their customs status as Union goods has been proven. However, for the purposes of applying export duty and export licences or export control measures laid down under the common agricultural or commercial policies, such goods shall be regarded as Union goods, unless it is established that they do not have the customs status of Union goods.
Article 250 Scope
1. Under the temporary admission procedure non-Union goods intended for re-export may be subject to specific use in the customs territory of the Union, with total or partial relief from import duty, and without being subject to any of the following: (a) other charges as provided for under other relevant provisions in force; (b) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union. 2. The temporary admission procedure may only be used provided that the following conditions are met: (a) the goods are not intended to undergo any change, except normal depreciation due to the use made of them; (b) it is possible to ensure that the goods placed under the procedure can be identified, except where, in view of the nature of the goods or of the intended use, the absence of identification measures is not liable to give rise to any abuse of the procedure or, in the case referred to in Article 223, where compliance with the conditions laid down in respect of equivalent goods can be verified; (c) the holder of the procedure is established outside the customs territory of the Union, except where otherwise provided; (d) the requirements for total or partial duty relief laid down in the customs legislation are met.
Article 251 Period during which goods may remain under the temporary admission procedure
1. The customs authorities shall determine the period within which goods placed under the temporary admission procedure must be re-exported or placed under a subsequent customs procedure. Such period shall be long enough for the objective of authorised use to be achieved. 2. Except where otherwise provided, the maximum period during which goods may remain under the temporary admission procedure for the same purpose and under the responsibility of the same authorisation holder shall be 24 months, even where the procedure was discharged by placing the goods under another special procedure and subsequently placing them under the temporary admission procedure again. 3. Where, in exceptional circumstances, the authorised use cannot be achieved within the period referred to in paragraphs 1 and 2, the customs authorities may grant an extension, of reasonable duration of that period, upon justified application by the holder of the authorisation. 4. The overall period during which goods may remain under the temporary admission procedure shall not exceed 10 years, except in the case of an unforeseeable event.
Article 252 Amount of import duty in case of temporary admission with partial relief from import duty
1. The amount of import duty in respect of goods placed under the temporary admission procedure with partial relief from import duty shall be set at 3 % of the amount of import duty which would have been payable on those goods had they been released for free circulation on the date on which they were placed under the temporary admission procedure. That amount shall be payable for every month or fraction of a month during which the goods have been placed under the temporary admission procedure with partial relief from import duty. 2. The amount of import duty shall not exceed that which would have been payable if the goods in question had been released for free circulation on the date on which they were placed under the temporary admission procedure.
Article 253 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine: (a) the specific use referred to in Article 250(1); (b) the requirements referred to in point (d) of Article 250(2).
Article 254 End-use procedure
1. Under the end-use procedure, goods may be released for free circulation under a duty exemption or at a reduced rate of duty on account of their specific use. 2. Where the goods are at a production stage which would allow economically the prescribed end-use only, the customs authorities may establish in the authorisation the conditions under which the goods shall be deemed to have been used for the purposes laid down for applying the duty exemption or reduced rate of duty. 3. Where goods are suitable for repeated use and the customs authorities consider it appropriate in order to avoid abuse, customs supervision shall continue for a period not exceeding two years after the date of their first use for the purposes laid down for applying the duty exemption or reduced rate of duty. 4. Customs supervision under the end-use procedure shall end in any of the following cases: (a) where the goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty; (b) where the goods have been taken out of the customs territory of the Union, destroyed or abandoned to the State; (c) where the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duty has been paid. 5. Where a rate of yield is required, Article 255 shall apply to the end-use procedure. 6. Waste and scrap which result from the working or processing of goods according to the prescribed end-use and losses due to natural wastage shall be considered as goods assigned to the prescribed end-use. 7. Waste and scrap resulting from the destruction of goods placed under the end-use procedure shall be deemed to be placed under the customs warehousing procedure.
Article 255 Rate of yield
Except where a rate of yield has been specified in Union legislation governing specific fields, the customs authorities shall set either the rate of yield or average rate of yield of the processing operation or where appropriate, the method of determining such rate. The rate of yield or average rate of yield shall be determined on the basis of the actual circumstances in which processing operations are, or are to be, carried out. That rate may be adjusted, where appropriate, in accordance with Article 28.
Article 256 Scope
1. Without prejudice to Article 223, under the inward processing procedure non-Union goods may be used in the customs territory of the Union in one or more processing operations without such goods being subject to any of the following: (a) import duty; (b) other charges as provided for under other relevant provisions in force; (c) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union. 2. The inward processing procedure may be used in cases other than repair and destruction only where, without prejudice to the use of production accessories, the goods placed under the procedure can be identified in the processed products. In the case referred to in Article 223, the procedure may be used where compliance with the conditions laid down in respect of equivalent goods can be verified. 3. In addition to paragraphs 1 and 2, the inward processing procedure may also be used for any of the following goods: (a) goods intended to undergo operations to ensure their compliance with technical requirements for their release for free circulation; (b) goods which have to undergo usual forms of handling in accordance with Article 220.
Article 257 Period for discharge
1. The customs authorities shall specify the period within which the inward processing procedure is to be discharged, in accordance with Article 215. That period shall run from the date on which the non-Union goods are placed under the procedure and shall take account of the time required to carry out the processing operations and to discharge the procedure. 2. The customs authorities may grant an extension, of reasonable duration, of the period specified pursuant to paragraph 1, upon justified application by the holder of the authorisation. The authorisation may specify that a period which commences in the course of a month, quarter or semester shall end on the last day of a subsequent month, quarter or semester respectively. 3. In the case of prior export in accordance with point (c) of Article 223(2), the authorisation shall specify the period within which the non-Union goods shall be declared for the inward processing procedure, taking account of the time required for procurement and transport to the customs territory of the Union. The period referred to in the first subparagraph shall be set in months and shall not exceed six months. It shall run from the date of acceptance of the export declaration relating to the processed products obtained from the corresponding equivalent goods. 4. At the request of the holder of the authorisation, the period of six months referred to in paragraph 3 may be extended, even after its expiry, provided that the total period does not exceed 12 months.
Article 258 Temporary re-export for further processing
Upon application, the customs authorities may authorise some or all of the goods placed under the inward -processing procedure, or the processed products, to be temporarily re-exported for the purpose of further processing outside the customs territory of the Union, in accordance with the conditions laid down for the outward processing procedure.
Article 259 Scope
1. Under the outward processing procedure Union goods may be temporarily exported from the customs territory of the Union in order to undergo processing operations. The processed products resulting from those goods may be released for free circulation with total or partial relief from import duty upon application by the holder of the authorisation or any other person established in the customs territory of the Union provided that that person has obtained the consent of the holder of the authorisation and the conditions of the authorisation are fulfilled. 2. Outward processing shall not be allowed for any of the following Union goods: (a) goods the export of which gives rise to repayment or remission of import duty; (b) goods which, prior to export, were released for free circulation under a duty exemption or at a reduced rate of duty by virtue of their end-use, for as long as the purposes of such end-use have not been fulfilled, unless those goods have to undergo repair operations; (c) goods the export of which gives rise to the granting of export refunds; (d) goods in respect of which a financial advantage other than refunds referred to in point (c) is granted under the common agricultural policy by virtue of the export of those goods. 3. The customs authorities shall specify the period within which goods temporarily exported must be re-imported into the customs territory of the Union in the form of processed products, and released for free circulation, in order to be able to benefit from total or partial relief from import duty. They may grant an extension, of reasonable duration, of that period, upon justified application by the holder of the authorisation.
Article 260 Goods repaired free of charge
1. Where it is established to the satisfaction of the customs authorities that goods have been repaired free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a manufacturing or material defect, they shall be granted total relief from import duty. 2. Paragraph 1 shall not apply where account was taken of the manufacturing or material defect at the time when the goods in question were first released for free circulation.
Article 261 Standard exchange system
1. Under the standard exchange system an imported product ('replacement product') may, in accordance with paragraphs 2 to 5, replace a processed product. 2. The customs authorities shall, upon application authorise the standard exchange system to be used where the processing operation involves the repair of defective Union goods other than those subject to measures laid down under the common agricultural policy or to the specific arrangements applicable to certain goods resulting from the processing of agricultural products. 3. Replacement products shall have the same eight-digit Combined Nomenclature code, the same commercial quality and the same technical characteristics as the defective goods had the latter undergone repair. 4. Where the defective goods have been used before export, the replacement products must also have been used. The customs authorities shall, however, waive the requirement set out in the first subparagraph if the replacement product has been supplied free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a material or manufacturing defect. 5. The provisions which would be applicable to the processed products shall apply to the replacement products.
Article 262 Prior import of replacement products
1. The customs authorities shall, under the conditions they lay down, upon application by the person concerned, authorise replacement products to be imported before the defective goods are exported. In the event of such prior import of a replacement product, a guarantee shall be provided, covering the amount of the import duty that would be payable should the defective goods not be exported in accordance with paragraph 2. 2. The defective goods shall be exported within a period of two months from the date of acceptance by the customs authorities of the declaration for the release for free circulation of the replacement products. 3. Where, in exceptional circumstances, the defective goods cannot be exported within the period referred to in paragraph 2, the customs authorities may grant an extension, of a reasonable duration, of that period, upon justified application by the holder of the authorisation.
Article 263 Lodging a pre-departure declaration
1. Goods to be taken out of the customs territory of the Union shall be covered by a pre-departure declaration to be lodged at the competent customs office within a specific time-limit before the goods are taken out of the customs territory of the Union. 2. The obligation referred to in paragraph 1 shall be waived: (a) for means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory; or (b) in other specific cases, where duly justified by the type of goods or traffic or where required by international agreements. 3. The pre-departure declaration shall take the form of one of the following: (a) a customs declaration, where the goods to be taken out of the customs territory of the Union are placed under a customs procedure for which such declaration is required; (b) a re-export declaration, in accordance with Article 270; (c) an exit summary declaration, in accordance with Article 271. 4. The pre-departure declaration shall contain the particulars necessary for risk analysis for security and safety purposes.
Article 264 Risk analysis
The customs office to which the pre-departure declaration referred to in Article 263 is lodged shall ensure that, within a specific time-limit, a risk analysis is carried out, primarily for security and safety purposes, on the basis of that declaration and shall take the necessary measures based on the results of that risk analysis.
Article 265 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine: (a) the specific time-limit, referred to in Article 263(1), within which the pre-departure declaration is to be lodged before the goods are taken out of the customs territory of the Union taking into account the type of traffic; (b) the specific cases where the obligation to lodge a pre-departure declaration is waived in accordance with point (b) of Article 263(2).
Article 266 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the time-limit referred to in Article 264, within which risk analysis is to be carried out taking into account the time-limit referred to in Article 263(1). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 267 Customs supervision and formalities on exit
1. Goods to be taken out of the customs territory of the Union shall be subject to customs supervision and may be subject to customs controls. Where appropriate, the customs authorities may determine the route to be used, and the time-limit to be respected when goods are to be taken out of the customs territory of the Union. 2. Goods to be taken out of the customs territory of the Union shall be presented to customs on exit by one of the following persons: (a) the person who takes the goods out of the customs territory of the Union; (b) the person in whose name or on whose behalf the person who takes the goods out of the customs territory of the Union acts; (c) the person who assumes responsibility for the carriage of the goods prior to their exit from the customs territory of the Union. 3. Goods to be taken out of the customs territory of the Union shall be subject, as appropriate, to the following: (a) the repayment or remission of import duty; (b) the payment of export refunds; (c) the collection of export duty; (d) the formalities required under provisions in force with regard to other charges; (e) the application of prohibitions and restrictions justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls against drug precursors, goods infringing certain intellectual property rights and cash, as well as the implementation of fishery conservation and management measures and of commercial policy measures. 4. Release for exit shall be granted by the customs authorities on condition that the goods in question will be taken out of the customs territory of the Union in the same condition as when: (a) the customs or re-export declaration was accepted; or (b) the exit summary declaration was lodged.
Article 268 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on the exit referred to in Article 267. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 269 Export of Union goods
1. Union goods to be taken out of the customs territory of the Union shall be placed under the export procedure. 2. Paragraph 1 shall not apply to any of the following Union goods: (a) goods placed under the outward processing procedure; (b) goods taken out of the customs territory of the Union after having been placed under the end-use procedure; (c) goods delivered, VAT or excise duty exempted, as aircraft or ship supplies, regardless of the destination of the aircraft or ship, for which a proof of such supply is required; (d) goods placed under the internal transit procedure; (e) goods moved temporarily out of the customs territory of the Union in accordance with Article 155. 3. The formalities concerning the export customs declaration laid down in the customs legislation shall apply in the cases referred to in points (a), (b) and (c) of paragraph 2.
Article 270 Re-export of non-Union goods
1. Non-Union goods to be taken out of the customs territory of the Union shall be subject to a re-export declaration to be lodged at the competent customs office. 2. Articles 158 to 195 shall apply to the re-export declaration. 3. Paragraph 1 shall not apply to any of the following goods: (a) goods placed under the external transit procedure which only pass through the customs territory of the Union; (b) goods trans-shipped within, or directly re-exported from, a free zone; (c) goods in temporary storage which are directly re-exported from a temporary storage facility.
Article 271 Lodging an exit summary declaration
1. Where goods are to be taken out of the customs territory of the Union and a customs declaration or a re-export declaration is not lodged as pre-departure declaration, an exit summary declaration shall be lodged at the customs office of exit. Customs authorities may allow the exit summary declaration to be lodged at another customs office, provided that the latter immediately communicates or makes available electronically the necessary particulars to the customs office of exit. 2. The exit summary declaration shall be lodged by the carrier. Notwithstanding the obligations of the carrier, the exit summary declaration may be lodged instead by one of the following persons: (a) the exporter or consignor or other person in whose name or on whose behalf the carrier acts; (b) any person who is able to present the goods in question or have them presented at the customs office of exit. 3. Customs authorities may accept that commercial, port or transport information systems may be used to lodge an exit summary declaration, provided that they contain the necessary particulars for such declaration and that these particulars are available within a specific time-limit, before the goods are taken out of the customs territory of the Union. 4. Customs authorities may accept, instead of the lodging of the exit summary declaration, the lodging of a notification and access to the particulars of an exit summary declaration in the economic operator's computer system.
Article 272 Amendment and invalidation of the exit summary declaration
1. The declarant may, upon application, be permitted to amend one or more particulars of the exit summary declaration after it has been lodged. No amendment shall be possible after any of the following: (a) the customs authorities have informed the person who lodged the exit summary declaration that they intend to examine the goods; (b) the customs authorities have established that one or more particulars of the exit summary declaration are inaccurate or incomplete; (c) the customs authorities have already granted the release of the goods for exit. 2. Where the goods for which an exit summary declaration has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that declaration in either of the following cases: (a) upon application by the declarant; (b) within 150 days after the lodging of the declaration.
Amendment rationale: CONTEXT OF THE PROPOSAL Reasons for and objectives of the proposal The provisions of the Union Customs Code 1 (the Code) are being applied since 1 May 2016. A major goal of the Code is the shift to a complete use of electronic systems for interactions between economic operators and customs authorities, and between customs authorities, and the end of paper-based customs processes. The Code provides that different customs processes should be covered by electronic systems while also providing that the details of and planning for such systems should be set out in a separate Work Programme. The UCC Work Programme 2 draws up planning for seventeen UCC electronic systems in total, on the basis of the Multi-Annual Strategic Plan (MASP) for all electronic customs projects that is prepared and updated regularly in accordance with a 2008 Decision 3 of the European Parliament and the Council . The systems can be divided into two categories: (a) fourteen trans-European systems including some systems that have national components for development by the Member States and (b) three national systems that have to be developed or upgraded by the Member States alone. Article 278 of the Code provides that, until all the new electronic systems envisaged under the Code are operational, existing electronic and paper-based systems can continue to be used for customs processes. The Article establishes the end of 2020, at the latest, as the date by which the use of these transitional arrangements must cease. In line with this deadline, the Work Programme sets out step-by-step plans for completion of the work on the electronic systems by 2020. The Commission and the Member States are on track to finish the major part of the work on the electronic systems on time. In 2017 three of the seventeen systems were implemented and a first phase of another system was completed, all by their scheduled dates. In effect, close to eighty per cent of the Commission's work on the trans-European systems provided for under the Work Programme will be completed by that date. However, the last phases of development of IT systems are often the longest and therefore, while most systems will be completed by 2020, some will only be partially completed. There are many challenges for both the Commission and Member States in this work of implementing seventeen electronic systems. These challenges, that were impossible to predict at the time the deadline was set, include the following: · The unavoidable delay in completing the design of the electronic systems. When setting the 2020 deadline, it was anticipated that the rules supplementing and implementing the UCC (the UCC Delegated Regulation, 4 the UCC Implementing Regulation 5 and the UCC Transitional Delegated Regulation 6 ) would be adopted very soon after the adoption of the UCC in 2013, so that their provisions could be taken into account in developing the IT systems. However, as it happened, discussions took much longer than expected and the acts were only adopted in their final form in late 2015/early 2016. This delay meant a delay in producing the functional and technical specifications for many of the electronic systems. · The enormity of the work of interlinking seventeen electronic systems across the whole of the EU and the particular complexity of some of the electronic systems. These elements only became apparent as work started on the functional and technical specifications for the systems. Having the full picture following the work on the specifications has led the Commission and Member States to the conclusion that a revision of the target date for completion of the systems is necessary in some cases. This is particularly true for those electronic systems for which the specifications will only be completed in 2018. · Data harmonisation difficulties. Since the adoption of the Delegated Regulation and the Implementing Regulation, work is also proceeding at an intensive pace on harmonisation of the data provided by economic operators. This element is crucial for the interoperability of the different UCC electronic systems, for a harmonised application of the legal rules and for cooperation with other public services active at the border. Harmonising the data in line with international data models such as that of the World Customs Organisation also ensures better linkages with the IT systems of third countries and thus greatly facilitates trade. However, this work involves a much heavier than expected investment in terms of time and in financial terms in fully reprogramming some of the existing electronic systems. · Sequencing. When planning realistic timelines and costs, close attention must be paid to the impact of the proposed electronic changes on the customs and trade eco-system. As the electronic systems are closely interlinked, it is important to introduce them in the right order (sequencing) so as to ensure that interdependencies are respected and that the changes for administrations and trade are introduced in a structured and coherent manner. For all of these reasons, it has become necessary to provide for a later date (2025 at the latest) for full completion of work on some of the systems. This target date will ensure the smooth implementation by 2020 of the majority of the systems and the later implementation of the remaining systems, in proper sequence, on dates between 2021 and 2025. Half of the systems for which implementation is to be delayed already exist and are merely being upgraded under the UCC while the other half are new systems. The systems to be postponed are as follows: · Upgrades for which the main technical challenge is the harmonisation of data i.e. the upgrades of the Import Control System (ICS), the New Computerised Transit System (NCTS), the Automated Export System (AES) and the National Export System (including the export component of the national Special Procedures System); and · Three new systems which are designed to apply innovative features of the Code i.e. Centralised Clearance for Import (CCI), Proof of Union Status (PoUS) and Guarantee Management (GUM). The postponement to 2025 of the latest delivery date for these electronic systems conflicts with Article 278 of the Code which only allows the use of means for the exchange and storage of information other than the planned electronic systems until 2020. Therefore, the deadline in Article 278 must be extended in respect of the delayed systems. Furthermore, action must be taken quickly in order to ensure legal certainty; business and customs administrations would have serious problems if, by 2020, some of the electronic systems were not implemented and at the same time the law prohibited the continued transitional use of alternative arrangements. As Member States and businesses need on average two years to make arrangements for each electronic system, the Commission has to provide certainty by 2018 about the re-planning for some of the systems and the related extension of the applicability of transitional arrangements after 2020 up to 2025.
Revised version (Article 272 Amendment and invalidation of the exit summary declaration):
1. The declarant may, upon application, be permitted to amend one or more particulars of the exit summary declaration after it has been lodged. No amendment shall be possible after any of the following: (a) the customs authorities have informed the person who lodged the exit summary declaration that they intend to examine the goods; (b) the customs authorities have established that one or more particulars of the exit summary declaration are inaccurate or incomplete; (c) the customs authorities have already granted the release of the goods for exit. 2. Where the goods for which an exit summary declaration has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that declaration without delay in either of the following cases: (a) upon application by the declarant; or (b) after 150 days have elapsed since the declaration was lodged.
Article 273 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for: (a) lodging the exit summary declaration referred to in Article 271; (b) amending the exit summary declaration, in accordance with the first subparagraph of Article 272(1); (c) invalidating the exit summary declaration, in accordance with Article 272(2). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 274 Lodging a re-export notification
1. Where non-Union goods referred to in points (b) and (c) of Article 270(3) are taken out of the customs territory of the Union and the obligation to lodge an exit summary declaration for those goods is waived, a re-export notification shall be lodged. 2. The re-export notification shall be lodged at the customs office of exit of the goods by the person responsible for the presentation of goods on exit in accordance with Article 267(2). 3. The re-export notification shall contain the particulars necessary to discharge the free zone procedure or to end the temporary storage. Customs authorities may accept that commercial, port or transport information systems may be used to lodge a re-export notification, provided that they contain the necessary particulars for such notification and these particulars are available before the goods are taken out of the customs territory of the Union. 4. Customs authorities may accept, instead of the lodging of the re-export notification, the lodging of a notification and access to the particulars of a re-export notification in the economic operator's computer system.
Article 275 Amendment and invalidation of the re-export notification
1. The declarant may, upon application, be permitted to amend one or more particulars of the re-export notification after it has been lodged. No amendment shall be possible after any of the following: (a) the customs authorities have informed the person who lodged the re-export notification that they intend to examine the goods; (b) the customs authorities have established that one or more particulars of the re-export notification are inaccurate or incomplete; (c) the customs authorities have already granted the release of the goods for exit. 2. Where the goods for which a re-export notification has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that notification in either of the following cases: (a) upon application by the declarant; (b) within 150 days after the lodging of the notification.
Amendment rationale: CONTEXT OF THE PROPOSAL Reasons for and objectives of the proposal The provisions of the Union Customs Code 1 (the Code) are being applied since 1 May 2016. A major goal of the Code is the shift to a complete use of electronic systems for interactions between economic operators and customs authorities, and between customs authorities, and the end of paper-based customs processes. The Code provides that different customs processes should be covered by electronic systems while also providing that the details of and planning for such systems should be set out in a separate Work Programme. The UCC Work Programme 2 draws up planning for seventeen UCC electronic systems in total, on the basis of the Multi-Annual Strategic Plan (MASP) for all electronic customs projects that is prepared and updated regularly in accordance with a 2008 Decision 3 of the European Parliament and the Council . The systems can be divided into two categories: (a) fourteen trans-European systems including some systems that have national components for development by the Member States and (b) three national systems that have to be developed or upgraded by the Member States alone. Article 278 of the Code provides that, until all the new electronic systems envisaged under the Code are operational, existing electronic and paper-based systems can continue to be used for customs processes. The Article establishes the end of 2020, at the latest, as the date by which the use of these transitional arrangements must cease. In line with this deadline, the Work Programme sets out step-by-step plans for completion of the work on the electronic systems by 2020. The Commission and the Member States are on track to finish the major part of the work on the electronic systems on time. In 2017 three of the seventeen systems were implemented and a first phase of another system was completed, all by their scheduled dates. In effect, close to eighty per cent of the Commission's work on the trans-European systems provided for under the Work Programme will be completed by that date. However, the last phases of development of IT systems are often the longest and therefore, while most systems will be completed by 2020, some will only be partially completed. There are many challenges for both the Commission and Member States in this work of implementing seventeen electronic systems. These challenges, that were impossible to predict at the time the deadline was set, include the following: · The unavoidable delay in completing the design of the electronic systems. When setting the 2020 deadline, it was anticipated that the rules supplementing and implementing the UCC (the UCC Delegated Regulation, 4 the UCC Implementing Regulation 5 and the UCC Transitional Delegated Regulation 6 ) would be adopted very soon after the adoption of the UCC in 2013, so that their provisions could be taken into account in developing the IT systems. However, as it happened, discussions took much longer than expected and the acts were only adopted in their final form in late 2015/early 2016. This delay meant a delay in producing the functional and technical specifications for many of the electronic systems. · The enormity of the work of interlinking seventeen electronic systems across the whole of the EU and the particular complexity of some of the electronic systems. These elements only became apparent as work started on the functional and technical specifications for the systems. Having the full picture following the work on the specifications has led the Commission and Member States to the conclusion that a revision of the target date for completion of the systems is necessary in some cases. This is particularly true for those electronic systems for which the specifications will only be completed in 2018. · Data harmonisation difficulties. Since the adoption of the Delegated Regulation and the Implementing Regulation, work is also proceeding at an intensive pace on harmonisation of the data provided by economic operators. This element is crucial for the interoperability of the different UCC electronic systems, for a harmonised application of the legal rules and for cooperation with other public services active at the border. Harmonising the data in line with international data models such as that of the World Customs Organisation also ensures better linkages with the IT systems of third countries and thus greatly facilitates trade. However, this work involves a much heavier than expected investment in terms of time and in financial terms in fully reprogramming some of the existing electronic systems. · Sequencing. When planning realistic timelines and costs, close attention must be paid to the impact of the proposed electronic changes on the customs and trade eco-system. As the electronic systems are closely interlinked, it is important to introduce them in the right order (sequencing) so as to ensure that interdependencies are respected and that the changes for administrations and trade are introduced in a structured and coherent manner. For all of these reasons, it has become necessary to provide for a later date (2025 at the latest) for full completion of work on some of the systems. This target date will ensure the smooth implementation by 2020 of the majority of the systems and the later implementation of the remaining systems, in proper sequence, on dates between 2021 and 2025. Half of the systems for which implementation is to be delayed already exist and are merely being upgraded under the UCC while the other half are new systems. The systems to be postponed are as follows: · Upgrades for which the main technical challenge is the harmonisation of data i.e. the upgrades of the Import Control System (ICS), the New Computerised Transit System (NCTS), the Automated Export System (AES) and the National Export System (including the export component of the national Special Procedures System); and · Three new systems which are designed to apply innovative features of the Code i.e. Centralised Clearance for Import (CCI), Proof of Union Status (PoUS) and Guarantee Management (GUM). The postponement to 2025 of the latest delivery date for these electronic systems conflicts with Article 278 of the Code which only allows the use of means for the exchange and storage of information other than the planned electronic systems until 2020. Therefore, the deadline in Article 278 must be extended in respect of the delayed systems. Furthermore, action must be taken quickly in order to ensure legal certainty; business and customs administrations would have serious problems if, by 2020, some of the electronic systems were not implemented and at the same time the law prohibited the continued transitional use of alternative arrangements. As Member States and businesses need on average two years to make arrangements for each electronic system, the Commission has to provide certainty by 2018 about the re-planning for some of the systems and the related extension of the applicability of transitional arrangements after 2020 up to 2025.
Revised version (Article 275 Amendment and invalidation of the re-export notification):
1. The declarant may, upon application, be permitted to amend one or more particulars of the re-export notification after it has been lodged. No amendment shall be possible after any of the following: (a) the customs authorities have informed the person who lodged the re-export notification that they intend to examine the goods; (b) the customs authorities have established that one or more particulars of the re-export notification are inaccurate or incomplete; (c) the customs authorities have already granted the release of the goods for exit. 2. Where the goods for which a re-export notification has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that notification without delay in either of the following cases: (a) upon application by the declarant; or (b) after 150 days have elapsed since the notification was lodged.
Article 276 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for: (a) lodging the re-export notification referred to in Article 274; (b) amending the re-export notification, in accordance with the first sub-paragraph of Article 275(1); (c) invalidating the re-export notification in accordance with Article 275(2). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 277 Relief from export duty for Union goods temporarily exported
Without prejudice to Article 259, Union goods which are temporarily exported from the customs territory of the Union shall benefit from export duty relief, conditional upon their re-import.
Article 278 Transitional measures
Means for the exchange and storage of information, other than the electronic data-processing techniques referred to in Article 6(1), may be used on a transitional basis, until 31 December 2020 at the latest, where the electronic systems which are necessary for the application of the provisions of the Code are not yet operational.
Amendment rationale: CONTEXT OF THE PROPOSAL Reasons for and objectives of the proposal The provisions of the Union Customs Code 1 (the Code) are being applied since 1 May 2016. A major goal of the Code is the shift to a complete use of electronic systems for interactions between economic operators and customs authorities, and between customs authorities, and the end of paper-based customs processes. The Code provides that different customs processes should be covered by electronic systems while also providing that the details of and planning for such systems should be set out in a separate Work Programme. The UCC Work Programme 2 draws up planning for seventeen UCC electronic systems in total, on the basis of the Multi-Annual Strategic Plan (MASP) for all electronic customs projects that is prepared and updated regularly in accordance with a 2008 Decision 3 of the European Parliament and the Council . The systems can be divided into two categories: (a) fourteen trans-European systems including some systems that have national components for development by the Member States and (b) three national systems that have to be developed or upgraded by the Member States alone. Article 278 of the Code provides that, until all the new electronic systems envisaged under the Code are operational, existing electronic and paper-based systems can continue to be used for customs processes. The Article establishes the end of 2020, at the latest, as the date by which the use of these transitional arrangements must cease. In line with this deadline, the Work Programme sets out step-by-step plans for completion of the work on the electronic systems by 2020. The Commission and the Member States are on track to finish the major part of the work on the electronic systems on time. In 2017 three of the seventeen systems were implemented and a first phase of another system was completed, all by their scheduled dates. In effect, close to eighty per cent of the Commission's work on the trans-European systems provided for under the Work Programme will be completed by that date. However, the last phases of development of IT systems are often the longest and therefore, while most systems will be completed by 2020, some will only be partially completed. There are many challenges for both the Commission and Member States in this work of implementing seventeen electronic systems. These challenges, that were impossible to predict at the time the deadline was set, include the following: · The unavoidable delay in completing the design of the electronic systems. When setting the 2020 deadline, it was anticipated that the rules supplementing and implementing the UCC (the UCC Delegated Regulation, 4 the UCC Implementing Regulation 5 and the UCC Transitional Delegated Regulation 6 ) would be adopted very soon after the adoption of the UCC in 2013, so that their provisions could be taken into account in developing the IT systems. However, as it happened, discussions took much longer than expected and the acts were only adopted in their final form in late 2015/early 2016. This delay meant a delay in producing the functional and technical specifications for many of the electronic systems. · The enormity of the work of interlinking seventeen electronic systems across the whole of the EU and the particular complexity of some of the electronic systems. These elements only became apparent as work started on the functional and technical specifications for the systems. Having the full picture following the work on the specifications has led the Commission and Member States to the conclusion that a revision of the target date for completion of the systems is necessary in some cases. This is particularly true for those electronic systems for which the specifications will only be completed in 2018. · Data harmonisation difficulties. Since the adoption of the Delegated Regulation and the Implementing Regulation, work is also proceeding at an intensive pace on harmonisation of the data provided by economic operators. This element is crucial for the interoperability of the different UCC electronic systems, for a harmonised application of the legal rules and for cooperation with other public services active at the border. Harmonising the data in line with international data models such as that of the World Customs Organisation also ensures better linkages with the IT systems of third countries and thus greatly facilitates trade. However, this work involves a much heavier than expected investment in terms of time and in financial terms in fully reprogramming some of the existing electronic systems. · Sequencing. When planning realistic timelines and costs, close attention must be paid to the impact of the proposed electronic changes on the customs and trade eco-system. As the electronic systems are closely interlinked, it is important to introduce them in the right order (sequencing) so as to ensure that interdependencies are respected and that the changes for administrations and trade are introduced in a structured and coherent manner. For all of these reasons, it has become necessary to provide for a later date (2025 at the latest) for full completion of work on some of the systems. This target date will ensure the smooth implementation by 2020 of the majority of the systems and the later implementation of the remaining systems, in proper sequence, on dates between 2021 and 2025. Half of the systems for which implementation is to be delayed already exist and are merely being upgraded under the UCC while the other half are new systems. The systems to be postponed are as follows: · Upgrades for which the main technical challenge is the harmonisation of data i.e. the upgrades of the Import Control System (ICS), the New Computerised Transit System (NCTS), the Automated Export System (AES) and the National Export System (including the export component of the national Special Procedures System); and · Three new systems which are designed to apply innovative features of the Code i.e. Centralised Clearance for Import (CCI), Proof of Union Status (PoUS) and Guarantee Management (GUM). The postponement to 2025 of the latest delivery date for these electronic systems conflicts with Article 278 of the Code which only allows the use of means for the exchange and storage of information other than the planned electronic systems until 2020. Therefore, the deadline in Article 278 must be extended in respect of the delayed systems. Furthermore, action must be taken quickly in order to ensure legal certainty; business and customs administrations would have serious problems if, by 2020, some of the electronic systems were not implemented and at the same time the law prohibited the continued transitional use of alternative arrangements. As Member States and businesses need on average two years to make arrangements for each electronic system, the Commission has to provide certainty by 2018 about the re-planning for some of the systems and the related extension of the applicability of transitional arrangements after 2020 up to 2025.
Revised version (Article 278 Transitional measures):
1. Until 31 December 2020 at the latest, means for the exchange and storage of information, other than the electronic data-processing techniques referred to in Article 6(1), may be used on a transitional basis where the electronic systems which are necessary for the application of the provisions of the Code other than those referred to in paragraphs 2 and 3 of this Article are not yet operational. 2. Until 31 December 2022 at the latest, means other than the electronic data-processing techniques referred to in Article 6(1) may be used on a transitional basis, where the electronic systems which are necessary for the application of the following provisions of the Code are not yet operational: (a) the provisions on the notification of arrival, on presentation and on declarations of temporary storage laid down in Articles 133, 139, 145 and 146; and (b) the provisions related to the customs declaration for goods brought into the customs territory of the Union laid down in Articles 158, 162, 163, 166, 167, 170 to 174, 201, 240, 250, 254 and 256. 3. Until 31 December 2025 at the latest, means other than the electronic data-processing techniques referred to in Article 6(1) may be used on a transitional basis, where the electronic systems which are necessary for the application of the following provisions of the Code are not yet operational: (b) the provisions on entry summary declarations and risk analysis laid down in Articles 46, 47, 127, 128 and 129; (c) the provisions on the customs status of goods laid down in Article 153(2); (d) the provisions on centralised clearance laid down in Article 179; the provisions on transit laid down in point (a) of Article 210, Article 215(2) and Articles 226, 227, 233 and 234; and (f) the provisions on outward processing, pre-departure declarations, formalities on exit of goods, export of Union goods, re-export of non-Union goods and exit summary declarations for taking goods out of the customs territory of the Union laid down in Articles 258, 259, 263, 267, 269, 270, 271, 272, 274 and 275.
Article 279 Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284 specifying the rules on the exchange and storage of data in the situation referred to in Article 278.
Article 280 Work programme
1. In order to support the development of the electronic systems referred to in Article 278 and govern the setting up of transitional periods, the Commission shall, by 1 May 2014, draw up a work programme relating to the development and deployment of the electronic systems referred to in Article 16(1). 2. The work programme referred to in paragraph 1 shall have the following priorities: (a) the harmonised exchange of information on the basis of internationally accepted data models and message formats; (b) the reengineering of customs and customs related processes in view of enhancing their efficiency, effectiveness and uniform application and reducing compliance costs; and (c) the offering to economic operators of a wide range of electronic customs services, enabling them to interact in the same way with the customs authorities of any Member State. 3. The work programme referred to in paragraph 1 shall be updated regularly.
Article 281 Conferral of implementing powers
The Commission shall adopt, by means of implementing acts, the work programme referred to in Article 280. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4). Where the committee delivers no opinion, the Commission shall not adopt the implementing acts referred to in the first paragraph of this Article, and the third subparagraph of Article 5(4) of Regulation (EU) No 182/2011 shall apply.
Article 282 Tests
The Commission may authorise one or more Member States, upon application, to test for a limited period of time simplifications in the application of the customs legislation, especially when IT-related. The test shall not affect the application of the customs legislation in those Member States that are not participating in such test and shall be evaluated periodically.
Article 283 Conferral of implementing powers
The Commission shall adopt, by means of implementing act, the decisions referred to in Article 282. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 284 Exercise of the delegation
1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. 2. The power to adopt delegated acts referred to in Articles 2, 7, 10, 20, 24, 31, 36, 40, 62, 65, 75, 88, 99, 106, 115, 122, 126, 131, 142, 151, 156, 160, 164, 168, 175, 180, 183, 186, 196, 206, 212, 216 , 221, 224, 231, 235, 253, 265, and 279 shall be conferred on the Commission for a period of five years from 30 October 2013. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period. 3. The delegation of power referred to in Articles 2, 7, 10, 20, 24, 31, 36, 40, 62, 65, 75, 88, 99, 106, 115, 122, 126, 131, 142, 151, 156, 160, 164, 168, 175, 180, 183, 186, 196, 206, 212, 216 , 221, 224, 231, 235, 253, 265, and 279 may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. 4. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council. 5. A delegated act adopted pursuant to Articles 2, 7, 10, 20, 24, 31, 36, 40, 62, 65, 75, 88, 99, 106, 115, 122, 126, 131, 142, 151, 156, 160, 164, 168, 175, 180, 183, 186, 196, 206, 212, 216 , 221, 224, 231, 235, 253, 265, or 279 shall enter into force only if no objection has been expressed either by the European Parliament or the Council within two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.
Article 285 Committee procedure
1. The Commission shall be assisted by the Customs Code Committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011. 2. Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply. 3. Where reference is made to this paragraph, Article 8 of Regulation (EU) No 182/2011 in conjunction with Article 4 thereof shall apply. 4. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply. 5. Where reference is made to this paragraph, Article 8 of Regulation (EU) No 182/2011 in conjunction with Article 5 thereof shall apply. 6. Where the opinion of the committee is to be obtained by written procedure and reference is made to this paragraph, that procedure shall be terminated without result only when, within the time-limit for delivery of the opinion, the chair of the committee so decides.
Article 286 Repeal and amendment of legislation in force
1. Regulation (EC) No 450/2008 is repealed. 2. Regulation (EEC) No 3925/91, Regulation (EEC) No 2913/92 and Regulation (EC) No 1207/2001 are repealed from the date referred to in Article 288(2). 3. References to the repealed Regulations shall be construed as references to this Regulation and shall be read in accordance with the correlation tables set out in the Annex. 4. In the sixth indent of Article 3(1) of Regulation (EEC) No 2913/92, the phrase 'and Mayotte' is deleted as from 1 January 2014. 5. The first indent of point (a) of Article 9(1) of Regulation (EEC) No 2658/87 is deleted from the date referred to in Article 288(2).
Article 287 Entry into force
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
Article 288 Application
1. Articles 2, 7, 8, 10, 11, 17, 20, 21, 24, 25, 31, 32, 36, 37, 40, 41, 50, 52, 54, 58, 62, 63, 65, 66, 68, 75, 76, 88, 99, 100, 106, 107, 115, 122, 123, 126, 131, 132, 138, 142, 143, 151, 152, 156, 157, 160, 161, 164, 165, 168, 169, 175, 176, 178, 180, 181, 183, 184, 186, 187, 193, 196, 200, 206, 207, 209, 212, 213, 216, 217, 221, 222, 224, 225, 231, 232, 235, 236, 239, 253, 265, 266, 268, 273, 276, 279, 280, 281, 283, 284, 285 and 286 shall apply as from 30 October 2013. 2. Articles other than those referred to in paragraph 1 shall apply as from 1 May 2016. This Regulation shall be binding in its entirety and directly applicable in all Member States.