Article 71 Elements of the transaction value
1. In determining the customs value under Article 70, the price actually paid or payable for the imported goods shall be supplemented by: (a) the following, to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the goods: (i) commissions and brokerage, except buying commissions; (ii) the cost of containers which are treated as being one, for customs purposes, with the goods in question; and (iii) the cost of packing, whether for labour or materials; (a) the following, to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the goods: (i) commissions and brokerage, except buying commissions; (ii) the cost of containers which are treated as being one, for customs purposes, with the goods in question; and (iii) the cost of packing, whether for labour or materials; (b) the value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable: (i) materials, components, parts and similar items incorporated into the imported goods; (ii) tools, dies, moulds and similar items used in the production of the imported goods; (iii) materials consumed in the production of the imported goods; and (iv) engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the Union and necessary for the production of the imported goods; (b) the value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable: (i) materials, components, parts and similar items incorporated into the imported goods; (ii) tools, dies, moulds and similar items used in the production of the imported goods; (iii) materials consumed in the production of the imported goods; and (iv) engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the Union and necessary for the production of the imported goods; (c) royalties and licence fees related to the goods being valued that the buyer must pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable; (d) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; and (e) the following costs up to the place where goods are brought into the customs territory of the Union: (i) the cost of transport and insurance of the imported goods; and (ii) loading and handling charges associated with the transport of the imported goods. (e) the following costs up to the place where goods are brought into the customs territory of the Union: (i) the cost of transport and insurance of the imported goods; and (ii) loading and handling charges associated with the transport of the imported goods. 2. Additions to the price actually paid or payable, pursuant to paragraph 1, shall be made only on the basis of objective and quantifiable data. 3. No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this Article.
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 71 Elements of the transaction value):
1. In determining the customs value under Article 70, the price actually paid or payable for the imported goods shall be supplemented by: (a) the following, to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the goods: (i) commissions and brokerage, except buying commissions; (ii) the cost of containers which are treated as being one, for customs purposes, with the goods in question; and (iii) the cost of packing, whether for labour or materials; (b) the value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable: (i) materials, components, parts and similar items incorporated into the imported goods; (ii) tools, dies, moulds and similar items used in the production of the imported goods; (iii) materials consumed in the production of the imported goods; and (iv) engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the Union and necessary for the production of the imported goods; (c) royalties and licence fees related to the goods being valued that the buyer must pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable; (d) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; and (e) the following costs up to the place where goods are brought into the customs territory of the Union: (i) the cost of transport and insurance of the imported goods; and (ii) loading and handling charges associated with the transport of the imported goods. 2. Additions to the price actually paid or payable, pursuant to paragraph 1, shall be made only on the basis of objective and quantifiable data. 3. No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this Article.
Article 72 Elements not to be included in the customs value
In determining the customs value under Article 70, none of the following shall be included: (a) the cost of transport of the imported goods after their entry into the customs territory of the Union; (b) charges for construction, erection, assembly, maintenance or technical assistance, undertaken after the entry into the customs territory of the Union of the imported goods such as industrial plants, machinery or equipment; (c) charges for interest under a financing arrangement entered into by the buyer and relating to the purchase of the imported goods, irrespective of whether the finance is provided by the seller or another person, provided that the financing arrangement has been made in writing and, where required, the buyer can demonstrate that the following conditions are fulfilled: (i) such goods are actually sold at the price declared as the price actually paid or payable; (ii) the claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and at the time when, the finance was provided; (c) charges for interest under a financing arrangement entered into by the buyer and relating to the purchase of the imported goods, irrespective of whether the finance is provided by the seller or another person, provided that the financing arrangement has been made in writing and, where required, the buyer can demonstrate that the following conditions are fulfilled: (i) such goods are actually sold at the price declared as the price actually paid or payable; (ii) the claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and at the time when, the finance was provided; (d) charges for the right to reproduce the imported goods in the Union; (e) buying commissions; (f) import duties or other charges payable in the Union by reason of the import or sale of the goods; (g) notwithstanding point (c) of Article 71(1), payments made by the buyer for the right to distribute or resell the imported goods, if such payments are not a condition of the sale for export to the Union of the goods.
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 72 Elements not to be included in the customs value):
In determining the customs value under Article 70, none of the following shall be included: (a) the cost of transport of the imported goods after their entry into the customs territory of the Union; (b) charges for construction, erection, assembly, maintenance or technical assistance, undertaken after the entry into the customs territory of the Union of the imported goods such as industrial plants, machinery or equipment; (c) charges for interest under a financing arrangement entered into by the buyer and relating to the purchase of the imported goods, irrespective of whether the finance is provided by the seller or another person, provided that the financing arrangement has been made in writing and, where required, the buyer can demonstrate that the following conditions are fulfilled: (i) such goods are actually sold at the price declared as the price actually paid or payable; (ii) the claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and at the time when, the finance was provided; (d) charges for the right to reproduce the imported goods in the Union; (e) buying commissions; (f) import duties or other charges payable in the Union by reason of the import or sale of the goods; (g) notwithstanding point (c) of Article 71(1), payments made by the buyer for the right to distribute or resell the imported goods, if such payments are not a condition of the sale for export to the Union of the goods.
Article 73 Simplification
The customs authorities may, upon application, authorise that the following amounts be determined on the basis of specific criteria, where they are not quantifiable on the date on which the customs declaration is accepted: (a) amounts which are to be included in the customs value in accordance with Article 70(2); and (b) the amounts referred to in Articles 71 and 72.
Article 74 Secondary methods of customs valuation
1. Where the customs value of goods cannot be determined under Article 70, it shall be determined by proceeding sequentially from points (a) to (d) of paragraph 2, until the first point under which the customs value of goods can be determined. The order of application of points (c) and (d) of paragraph 2 shall be reversed if the declarant so requests. 2. The customs value, pursuant to paragraph 1, shall be: (a) the transaction value of identical goods sold for export to the customs territory of the Union and exported at or about the same time as the goods being valued; (b) the transaction value of similar goods sold for export to the customs territory of the Union and exported at or about the same time as the goods being valued; (c) the value based on the unit price at which the imported goods, or identical or similar imported goods, are sold within the customs territory of the Union in the greatest aggregate quantity to persons not related to the sellers; or (d) the computed value, consisting of the sum of: (i) the cost or value of materials and fabrication or other processing employed in producing the imported goods; (ii) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of export for export to the Union; (iii) the cost or value of the elements referred to in point (e) of Article 71(1). (d) the computed value, consisting of the sum of: (i) the cost or value of materials and fabrication or other processing employed in producing the imported goods; (ii) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of export for export to the Union; (iii) the cost or value of the elements referred to in point (e) of Article 71(1). 3. Where the customs value cannot be determined under paragraph 1, it shall be determined on the basis of data available in the customs territory of the Union, using reasonable means consistent with the principles and general provisions of all of the following: (a) the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade; (b) Article VII of the General Agreement on Tariffs and Trade; (c) this Chapter.
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 74 Secondary methods of customs valuation):
1. Where the customs value of goods cannot be determined under Article 70, it shall be determined by proceeding sequentially from points (a) to (d) of paragraph 2, until the first point under which the customs value of goods can be determined. The order of application of points (c) and (d) of paragraph 2 shall be reversed if the declarant so requests. 2. The customs value, pursuant to paragraph 1, shall be: (a) the transaction value of identical goods sold for export to the customs territory of the Union and exported at or about the same time as the goods being valued; (b) the transaction value of similar goods sold for export to the customs territory of the Union and exported at or about the same time as the goods being valued; (c) the value based on the unit price at which the imported goods, or identical or similar imported goods, are sold within the customs territory of the Union in the greatest aggregate quantity to persons not related to the sellers; or (d) the computed value, consisting of the sum of: (i) the cost or value of materials and fabrication or other processing employed in producing the imported goods; (ii) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of export for export to the Union; (iii) the cost or value of the elements referred to in point (e) of Article 71(1). 3. Where the customs value cannot be determined under paragraph 1, it shall be determined on the basis of data available in the customs territory of the Union, using reasonable means consistent with the principles and general provisions of all of the following: (a) the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade; (b) Article VII of the General Agreement on Tariffs and Trade; (c) this Chapter.
Article 75 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 73.
Article 76 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for: (a) determining the customs value in accordance with Articles 70(1) and (2) and Articles 71 and 72, including those for adjusting the price actually paid or payable; (b) the application of the conditions referred to in Article 70(3); (c) determining the customs value referred to in Article 74. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 77 Release for free circulation and temporary admission
1. A customs debt on import shall be incurred through the placing of non-Union goods liable to import duty under either of the following customs procedures: (a) release for free circulation, including under the end-use provisions; (b) temporary admission with partial relief from import duty. 2. A customs debt shall be incurred at the time of acceptance of the customs declaration. 3. The declarant shall be the debtor. In the event of indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor. Where a customs declaration in respect of one of the procedures referred to in paragraph 1 is drawn up on the basis of information which leads to all or part of the import duty not being collected, the person who provided the information required to draw up the declaration and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.
Article 78 Special provisions relating to non-originating goods
1. Where a prohibition of drawback of, or exemption from, import duty applies to non-originating goods used in the manufacture of products for which a proof of origin is issued or made out in the framework of a preferential arrangement between the Union and certain countries or territories outside the customs territory of the Union or groups of such countries or territories, a customs debt on import shall be incurred in respect of those non-originating goods, through the acceptance of the re-export declaration relating to the products in question. 2. Where a customs debt is incurred pursuant to paragraph 1, the amount of import duty corresponding to that debt shall be determined under the same conditions as in the case of a customs debt resulting from the acceptance, on the same date, of the customs declaration for release for free circulation of the non-originating goods used in the manufacture of the products in question for the purpose of ending the inward processing procedure. 3. Article 77(2) and (3) shall apply. However, in the case of non-Union goods as referred to in Article 270 the person who lodges the re-export declaration shall be the debtor. In the event of indirect representation, the person on whose behalf the declaration is lodged shall also be a debtor.
Article 79 Customs debt incurred through non-compliance
1. For goods liable to import duty, a customs debt on import shall be incurred through non-compliance with any of the following: (a) one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union, their removal from customs supervision, or the movement, processing, storage, temporary storage, temporary admission or disposal of such goods within that territory; (b) one of the obligations laid down in the customs legislation concerning the end-use of goods within the customs territory of the Union; (c) a condition governing the placing of non-Union goods under a customs procedure or the granting, by virtue of the end-use of the goods, of duty exemption or a reduced rate of import duty. 2. The time at which the customs debt is incurred shall be either of the following: (a) the moment when the obligation the non-fulfilment of which gives rise to the customs debt is not met or ceases to be met; (b) the moment when a customs declaration is accepted for the placing of goods under a customs procedure where it is established subsequently that a condition governing the placing of the goods under that procedure or the granting of a duty exemption or a reduced rate of import duty by virtue of the end-use of the goods was not in fact fulfilled. 3. In cases referred to under points (a) and (b) of paragraph 1, the debtor shall be any of the following: (a) any person who was required to fulfil the obligations concerned; (b) any person who was aware or should reasonably have been aware that an obligation under the customs legislation was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation, or who participated in the act which led to the non-fulfilment of the obligation; (c) any person who acquired or held the goods in question and who was aware or should reasonably have been aware at the time of acquiring or receiving the goods that an obligation under the customs legislation was not fulfilled. 4. In cases referred to under point (c) of paragraph 1, the debtor shall be the person who is required to comply with the conditions governing the placing of the goods under a customs procedure or the customs declaration of the goods placed under that customs procedure or the granting of a duty exemption or reduced rate of import duty by virtue of the end-use of the goods. Where a customs declaration in respect of one of the customs procedures referred to in point (c) of paragraph 1 is drawn up, and any information required under the customs legislation relating to the conditions governing the placing of the goods under that customs procedure is given to the customs authorities, which leads to all or part of the import duty not being collected, the person who provided the information required to draw up the customs declaration and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.
Article 80 Deduction of an amount of import duty already paid
1. Where a customs debt is incurred, pursuant to Article 79(1) in respect of goods released for free circulation at a reduced rate of import duty on account of their end-use, the amount of import duty paid when the goods were released for free circulation shall be deducted from the amount of import duty corresponding to the customs debt. The first subparagraph shall apply where a customs debt is incurred in respect of scrap and waste resulting from the destruction of such goods. 2. Where a customs debt is incurred, pursuant to Article 79(1) in respect of goods placed under temporary admission with partial relief from import duty, the amount of import duty paid under partial relief shall be deducted from the amount of import duty corresponding to the customs debt.
Article 81 Export and outward processing
1. A customs debt on export shall be incurred through the placing of goods liable to export duty under the export procedure or the outward processing procedure. 2. The customs debt shall be incurred at the time of acceptance of the customs declaration. 3. The declarant shall be the debtor. In the event of indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor. Where a customs declaration is drawn up on the basis of information which leads to all or part of the export duty not being collected, the person who provided the information required for the declaration and who knew, or who should reasonably have known, that such information was false shall also be a debtor.
Article 82 Customs debt incurred through non-compliance
1. For goods liable to export duty, a customs debt on export shall be incurred through non-compliance with either of the following: (a) one of the obligations laid down in the customs legislation for the exit of the goods; (b) the conditions under which the goods were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty. 2. The time at which the customs debt is incurred shall be one of the following: (a) the moment at which the goods are actually taken out of the customs territory of the Union without a customs declaration; (b) the moment at which the goods reach a destination other than that for which they were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty; (c) should the customs authorities be unable to determine the moment referred to in point (b), the expiry of the time-limit set for the production of evidence that the conditions entitling the goods to such relief have been fulfilled. 3. In cases referred to under point (a) of paragraph 1, the debtor shall be any of the following: (a) any person who was required to fulfil the obligation concerned; (b) any person who was aware or should reasonably have been aware that the obligation concerned was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation; (c) any person who participated in the act which led to the non-fulfilment of the obligation and who was aware or should reasonably have been aware that a customs declaration had not been lodged but should have been. 4. In cases referred to under point (b) of paragraph 1, the debtor shall be any person who is required to comply with the conditions under which the goods were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty.
Article 83 Prohibitions and restrictions
1. The customs debt on import or export shall be incurred even if it relates to goods which are subject to measures of prohibition or restriction on import or export of any kind. 2. However, no customs debt shall be incurred on either of the following: (a) the unlawful introduction into the customs territory of the Union of counterfeit currency; (b) the introduction into the customs territory of the Union of narcotic drugs and psychotropic substances other than where strictly supervised by the competent authorities with a view to their use for medical and scientific purposes. 3. For the purposes of penalties as applicable to customs offences, the customs debt shall nevertheless be deemed to have been incurred where, under the law of a Member State, import or export duty or the existence of a customs debt provide the basis for determining penalties.
Article 84 Several debtors
Where several persons are liable for payment of the amount of import or export duty corresponding to one customs debt, they shall be jointly and severally liable for payment of that amount.
Article 85 General rules for calculating the amount of import or export duty
1. The amount of import or export duty shall be determined on the basis of those rules for calculation of duty which were applicable to the goods concerned at the time at which the customs debt in respect of them was incurred. 2. Where it is not possible to determine precisely the time at which the customs debt is incurred, that time shall be deemed to be the time at which the customs authorities conclude that the goods are in a situation in which a customs debt has been incurred. However, where the information available to the customs authorities enables them to establish that the customs debt had been incurred prior to the time at which they reached that conclusion, the customs debt shall be deemed to have been incurred at the earliest time that such a situation can be established.
Article 86 Special rules for calculating the amount of import duty
1. Where costs for storage or usual forms of handling have been incurred within the customs territory of the Union in respect of goods placed under a customs procedure or in temporary storage, such costs or the increase in value shall not be taken into account for the calculation of the amount of import duty where satisfactory proof of those costs is provided by the declarant. However, the customs value, quantity, nature and origin of non-Union goods used in the operations shall be taken into account for the calculation of the amount of import duty. 2. Where the tariff classification of goods placed under a customs procedure changes as a result of usual forms of handling within the customs territory of the Union, the original tariff classification for the goods placed under the procedure shall be applied at the request of the declarant. 3. Where a customs debt is incurred for processed products resulting from the inward processing procedure, the amount of import duty corresponding to such debt shall, at the request of the declarant, be determined on the basis of the tariff classification, customs value, quantity, nature and origin of the goods placed under the inward processing procedure at the time of acceptance of the customs declaration relating to those goods. 4. In specific cases, the amount of import duty shall be determined in accordance with paragraphs 2 and 3 of this Article without a request of the declarant in order to avoid the circumvention of tariff measures referred to in point (h) of Article 56(2). 5. Where a customs debt is incurred for processed products resulting from the outward processing procedure or replacement products as referred to in Article 261(1), the amount of import duty shall be calculated on the basis of the cost of the processing operation undertaken outside the customs territory of the Union. 6. Where the customs legislation provides for a favourable tariff treatment of goods, or for relief or total or partial exemption from import or export duty pursuant to points (d) to (g) of Article 56(2), Articles 203, 204, 205 and 208 or Articles 259 to 262 of this Regulation or pursuant to Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty ( 3 ) such favourable tariff treatment, relief or exemption shall also apply in cases where a customs debt is incurred pursuant to Articles 79 or 82 of this Regulation, on condition that the failure which led to the incurrence of a customs debt did not constitute an attempt at deception.
Article 87 Place where the customs debt is incurred
1. A customs debt shall be incurred at the place where the customs declaration or the re-export declaration referred to in Articles 77, 78 and 81 is lodged. In all other cases, the place where a customs debt is incurred shall be the place where the events from which it arises occur. If it is not possible to determine that place, the customs debt shall be incurred at the place where the customs authorities conclude that the goods are in a situation in which a customs debt is incurred. 2. If the goods have been placed under a customs procedure which has not been discharged or when a temporary storage did not end properly, and the place where the customs debt is incurred cannot be determined pursuant to the second or third subparagraphs of paragraph 1 within a specific time-limit, the customs debt shall be incurred at the place where the goods were either placed under the procedure concerned or were introduced into the customs territory of the Union under that procedure or were in temporary storage. 3. Where the information available to the customs authorities enables them to establish that the customs debt may have been incurred in several places, the customs debt shall be deemed to have been incurred at the place where it was first incurred. 4. If a customs authority establishes that a customs debt has been incurred under Article 79 or Article 82 in another Member State and the amount of import or export duty corresponding to that debt is lower than EUR 10 000 , the customs debt shall be deemed to have been incurred in the Member State where the finding was made.
Article 88 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine: (a) the rules for the calculation of the amount of import or export duty applicable to goods for which a customs debt is incurred in the context of a special procedure, which supplement the rules laid down in Articles 85 and 86; (b) the cases referred to in Article 86(4); (c) the time-limit referred to in Article 87(2).
Article 89 General provisions
1. This Chapter shall apply to guarantees both for customs debts which have been incurred and for those which may be incurred, unless otherwise specified. 2. Where the customs authorities require a guarantee for a potential or existing customs debt to be provided, that guarantee shall cover the amount of import or export duty and the other charges due in connection with the import or export of the goods where: (a) the guarantee is used for the placing of goods under the Union transit procedure; or (b) the guarantee may be used in more than one Member State. A guarantee which may not be used outside the Member State where it is required shall be valid only in that Member State and shall cover at least the amount of import or export duty. 3. Where the customs authorities require a guarantee to be provided, it shall be required from the debtor or the person who may become the debtor. They may also permit the guarantee to be provided by a person other than the person from whom it is required. 4. Without prejudice to Article 97, the customs authorities shall require only one guarantee to be provided in respect of specific goods or a specific declaration. The guarantee provided for a specific declaration shall apply to the amount of import or export duty corresponding to the customs debt and other charges in respect of all goods covered by or released against that declaration, whether or not that declaration is correct. If the guarantee has not been released, it may also be used, within the limits of the secured amount, for the recovery of amounts of import or export duty and other charges payable following post-release control of those goods. 5. Upon application by the person referred to in paragraph 3 of this Article, the customs authorities may, in accordance with Article 95(1), (2) and (3), authorise the provision of a comprehensive guarantee to cover the amount of import or export duty corresponding to the customs debt in respect of two or more operations, declarations or customs procedures. 6. The customs authorities shall monitor the guarantee. 7. No guarantee shall be required from States, regional and local government authorities or other bodies governed by public law, in respect of the activities in which they engage as public authorities. 8. No guarantee shall be required in any of the following situations: (a) goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways; (b) goods carried by a fixed transport installation; (c) in specific cases where goods are placed under the temporary admission procedure; (d) goods placed under the Union transit procedure using the simplification referred to in point (e) of Article 233(4) and carried by sea or air between Union ports or between Union airports. 9. The customs authorities may waive the requirement for provision of a guarantee where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries ( 4 ).
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 89 General provisions):
1. This Chapter shall apply to guarantees both for customs debts which have been incurred and for those which may be incurred, unless otherwise specified. 2. Where the customs authorities require a guarantee for a potential or existing customs debt to be provided, that guarantee shall cover the amount of import or export duty and the other charges due in connection with the import or export of the goods where: (a) the guarantee is used for the placing of goods under the Union transit procedure; or (b) the guarantee may be used in more than one Member State. A guarantee which may not be used outside the Member State where it is required shall be valid only in that Member State and shall cover at least the amount of import or export duty. 3. Where the customs authorities require a guarantee to be provided, it shall be required from the debtor or the person who may become the debtor. They may also permit the guarantee to be provided by a person other than the person from whom it is required. 4. Without prejudice to Article 97, the customs authorities shall require only one guarantee to be provided in respect of specific goods or a specific declaration. The guarantee provided for a specific declaration shall apply to the amount of import or export duty corresponding to the customs debt and other charges in respect of all goods covered by or released against that declaration, whether or not that declaration is correct. If the guarantee has not been released, it may also be used, within the limits of the secured amount, for the recovery of amounts of import or export duty and other charges payable following post-release control of those goods. 6. The customs authorities shall monitor the guarantee. 7. No guarantee shall be required from States, regional and local government authorities or other bodies governed by public law, in respect of the activities in which they engage as public authorities. 8. No guarantee shall be required in any of the following situations: (a) goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways; (b) goods carried by a fixed transport installation; (c) in specific cases where goods are placed under the temporary admission procedure; (d) goods placed under the Union transit procedure using the simplification referred to in point (e) of Article 233(4) and carried by sea or air between Union ports or between Union airports. 9. The customs authorities may waive the requirement for provision of a guarantee where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries ( 4 ).
Article 90 Compulsory guarantee
1. Where it is compulsory for a guarantee to be provided, the customs authorities shall fix the amount of such guarantee at a level equal to the precise amount of import or export duty corresponding to the customs debt and of other charges where that amount can be established with certainty at the time when the guarantee is required. Where it is not possible to establish the precise amount, the guarantee shall be fixed at the maximum amount, as estimated by the customs authorities, of import or export duty corresponding to the customs debt and of other charges which have been or may be incurred. 2. Without prejudice to Article 95 where a comprehensive guarantee is provided for the amount of import or export duty corresponding to customs debts and other charges which vary in amount over time, the amount of such guarantee shall be set at a level enabling the amount of import or export duty corresponding to customs debts and other charges to be covered at all times.
Article 91 Optional guarantee
Where the provision of a guarantee is optional, such guarantee shall in any case be required by the customs authorities if they consider that the amount of import or export duty corresponding to a customs debt and other charges are not certain to be paid within the prescribed period. Its amount shall be fixed by those authorities so as not to exceed the level referred to in Article 90.
Article 92 Provision of a guarantee
1. A guarantee may be provided in one of the following forms: (a) by a cash deposit or by any other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required; (b) by an undertaking given by a guarantor; (c) by another form of guarantee which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid. 2. A guarantee in the form of a cash deposit or any other equivalent means of payment shall be given in accordance with the provisions in force in the Member State in which the guarantee is required. Where a guarantee is given by making a cash deposit or any other equivalent means of payment, no interest thereon shall be payable by the customs authorities.
Article 93 Choice of guarantee
The person required to provide a guarantee may choose between the forms of guarantee laid down in Article 92(1). However, the customs authorities may refuse to accept the form of guarantee chosen where it is incompatible with the proper functioning of the customs procedure concerned. The customs authorities may require that the form of guarantee chosen be maintained for a specific period.
Article 94 Guarantor
1. The guarantor referred to in point (b) of Article 92(1) shall be a third person established in the customs territory of the Union. The guarantor shall be approved by the customs authorities requiring the guarantee, unless the guarantor is a credit institution, financial institution or insurance company accredited in the Union in accordance with Union provisions in force. 2. The guarantor shall undertake in writing to pay the secured amount of import or export duty corresponding to a customs debt and other charges. 3. The customs authorities may refuse to approve the guarantor or the type of guarantee proposed where either does not appear certain to ensure payment within the prescribed period of the amount of import or export duty corresponding to the customs debt and of other charges.
Article 95 Comprehensive guarantee
1. The authorisation referred to in Article 89(5) 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 fulfil the criteria laid down in point (a) of Article 39; (c) they are regular users of the customs procedures involved or operators of temporary storage facilities or they fulfil the criteria laid down in point (d) of Article 39. 2. Where a comprehensive guarantee is to be provided for customs debts and other charges which may be incurred, an economic operator may be authorised to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver, provided that he or she fulfils the criteria laid down in points (b) and (c) of Article 39. 3. Where a comprehensive guarantee is to be provided for customs debts and other charges which have been incurred, an authorised economic operator for customs simplification shall, upon application, be authorised to use a comprehensive guarantee with a reduced amount. 4. The comprehensive guarantee with a reduced amount referred to in paragraph 3 shall be equivalent to the provision of a guarantee.
Article 96 Temporary prohibitions relating to the use of comprehensive guarantees
1. In the context of special procedures or temporary storage, the Commission may decide to temporarily prohibit recourse to any of the following: (a) the comprehensive guarantee for a reduced amount or a guarantee waiver referred to in Article 95(2); (b) the comprehensive guarantee referred to in Article 95, in respect of goods which have been identified as being subject to large-scale fraud. 2. Where point (a) or point (b) of paragraph 1 of this Article applies, recourse to the comprehensive guarantee for a reduced amount or a guarantee waiver or recourse to the comprehensive guarantee referred to in Article 95 may be authorised where the person concerned fulfils either of the following conditions: (a) that person can show that no customs debt has arisen in respect of the goods in question in the course of operations which that person has undertaken in the two years preceding the decision referred to in paragraph 1; (b) where customs debts have arisen in the two years preceding the decision referred to in paragraph 1, the person concerned can show that those debts were fully paid by the debtor or debtors or the guarantor within the prescribed time-limit. To obtain authorisation to use a temporarily prohibited comprehensive guarantee, the person concerned must also fulfil the criteria laid down in points (b) and (c) of Article 39.
Article 97 Additional or replacement guarantee
Where the customs authorities establish that the guarantee provided does not ensure, or is no longer certain or sufficient to ensure, payment within the prescribed period of the amount of import or export duty corresponding to the customs debt and other charges, they shall require any of the persons referred to in Article 89(3) either to provide an additional guarantee or to replace the original guarantee with a new guarantee, according to his choice.
Article 98 Release of the guarantee
1. The customs authorities shall release the guarantee immediately when the customs debt or liability for other charges is extinguished or can no longer arise. 2. Where the customs debt or liability for other charges has been extinguished in part, or may arise only in respect of part of the amount which has been secured, a corresponding part of the guarantee shall be released accordingly at the request of the person concerned, unless the amount involved does not justify such action.
Article 99 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, referred to in point (c) of Article 89(8), where no guarantee is required for goods placed under the temporary admission procedure; (b) the form of the guarantee, referred to in point (c) of Article 92(1), and the rules concerning the guarantor referred to in Article 94; (c) the conditions for the granting of an authorisation to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver referred to in Article 95(2); (d) time-limits for the release of a guarantee.
Article 100 Conferral of implementing powers
1. The Commission shall specify, by means of implementing acts, the procedural rules: (a) for determining the amount of the guarantee, including the reduced amount referred to in Article 95(2) and (3); (b) regarding the provision and the monitoring of the guarantee referred to in Article 89, the revocation and cancellation of the undertaking given by the guarantor referred to in Article 94, and the release of the guarantee referred to in Article 98; (c) regarding the temporary prohibitions referred to in Article 96. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4). 2. The Commission shall adopt the measures referred to in Article 96 by means of implementing acts. On imperative grounds of urgency relating to such measures, duly justified by the need to rapidly enhance the protection of the financial interests of the Union and of its Member States, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 285(5). Where the opinion of the committee referred to in Article 285(1) is to be obtained by written procedure, Article 285(6) shall apply.
Article 101 Determination of the amount of import or export duty
1. The amount of import or export duty payable shall be determined by the customs authorities responsible for the place where the customs debt is incurred, or is deemed to have been incurred in accordance with Article 87, as soon as they have the necessary information. 2. Without prejudice to Article 48, the customs authorities may accept the amount of import or export duty payable determined by the declarant. 3. Where the amount of import or export duty payable does not result in a whole number, that amount may be rounded. Where the amount referred in the first subparagraph is expressed in euros, rounding may not be more than a rounding up or down to the nearest whole number. A Member State whose currency is not the euro may either apply mutatis mutandis the provisions of the second subparagraph or derogate from that subparagraph, provided that the rules applicable on rounding do not have a greater financial impact than the rule set out in the second subparagraph.
Article 102 Notification of the customs debt
1. The customs debt shall be notified to the debtor in the form prescribed at the place where the customs debt is incurred, or is deemed to have been incurred in accordance with Article 87. The notification referred to in the first subparagraph shall not be made in any of the following cases: (a) where, pending a final determination of the amount of import or export duty, a provisional commercial policy measure taking the form of a duty has been imposed; (b) where the amount of import or export duty payable exceeds that determined on the basis of a decision made in accordance with Article 33; (c) where the original decision not to notify the customs debt or to notify it with an amount of import or export duty at a figure less than the amount of import or export duty payable was taken on the basis of general provisions invalidated at a later date by a court decision; (d) where the customs authorities are exempted under the customs legislation from notification of the customs debt. 2. Where the amount of import or export duty payable is equal to the amount entered in the customs declaration, release of the goods by the customs authorities shall be equivalent to notifying the debtor of the customs debt. 3. Where paragraph 2 does not apply, the customs debt shall be notified to the debtor by the customs authorities when they are in a position to determine the amount of import or export duty payable and take a decision thereon. However, where the notification of the customs debt would prejudice a criminal investigation, the customs authorities may defer that notification until such time as it no longer prejudices the criminal investigation. 4. Provided that payment has been guaranteed, the customs debt corresponding to the total amount of import or export duty relating to all the goods released to one and the same person during a period fixed by the customs authorities may be notified at the end of that period. The period fixed by the customs authorities shall not exceed 31 days.
Article 103 Limitation of the customs debt
1. No customs debt shall be notified to the debtor after the expiry of a period of three years from the date on which the customs debt was incurred. 2. Where the customs debt is incurred as the result of an act which, at the time it was committed, was liable to give rise to criminal court proceedings, the three-year period laid down in paragraph 1 shall be extended to a period of a minimum of five years and a maximum of 10 years in accordance with national law. 3. The periods laid down in paragraphs 1 and 2 shall be suspended where: (a) an appeal is lodged in accordance with Article 44; such suspension shall apply from the date on which the appeal is lodged and shall last for the duration of the appeal proceedings; or (b) the customs authorities communicate to the debtor, in accordance with Article 22(6), the grounds on which they intend to notify the customs debt; such suspension shall apply from the date of that communication until the end of the period within which the debtor is given the opportunity to express his or her point of view. 4. Where a customs debt is reinstated pursuant to Article 116(7), the periods laid down in paragraphs 1 and 2 shall be considered as suspended from the date on which the application for repayment or remission was submitted in accordance with Article 121, until the date on which the decision on the repayment or remission was taken.
Article 104 Entry in the accounts
1. The customs authorities referred to in Article 101 shall enter in their accounts, in accordance with the national legislation, the amount of import or export duty payable as determined in accordance with that Article. The first subparagraph shall not apply in cases referred to in the second subparagraph of Article 102(1). 2. The customs authorities need not enter in the accounts amounts of import or export duty which, pursuant to Article 103, correspond to a customs debt which could no longer be notified to the debtor. 3. Member States shall determine the practical procedures for the entry in the accounts of the amounts of import or export duty. Those procedures may differ according to whether, in view of the circumstances in which the customs debt was incurred, the customs authorities are satisfied that those amounts will be paid.
Article 105 Time of entry in the accounts
1. Where a customs debt is incurred as a result of the acceptance of the customs declaration of goods for a customs procedure, other than temporary admission with partial relief from import duty, or of any other act having the same legal effect as such acceptance, the customs authorities shall enter the amount of import or export duty payable in the accounts within 14 days of the release of the goods. However, provided that payment has been guaranteed, the total amount of import or export duty relating to all the goods released to one and the same person during a period fixed by the customs authorities, which may not exceed 31 days, may be covered by a single entry in the accounts at the end of that period. Such entry in the accounts shall take place within 14 days of the expiry of the period concerned. 2. Where goods may be released subject to certain conditions which govern either the determination of the amount of import or export duty payable or its collection, entry in the accounts shall take place within 14 days of the day on which the amount of import or export duty payable is determined or the obligation to pay that duty is fixed. However, where the customs debt relates to a provisional commercial policy measure taking the form of a duty, the amount of import or export duty payable shall be entered in the accounts within two months of the date of publication in the Official Journal of the European Union of the Regulation establishing the definitive commercial policy measure. 3. Where a customs debt is incurred in circumstances not covered by paragraph 1, the amount of import or export duty payable shall be entered in the accounts within 14 days of the date on which the customs authorities are in a position to determine the amount of import or export duty in question and take a decision. 4. Paragraph 3 shall apply with regard to the amount of import or export duty to be recovered or which remains to be recovered where the amount of import or export duty payable has not been entered in the accounts in accordance with paragraphs 1, 2 and 3, or has been determined and entered in the accounts at a level lower than the amount payable. 5. The time-limits for entry in the accounts laid down in paragraphs 1, 2 and 3 shall not apply in unforeseeable circumstances or in cases of force majeure. 6. The entry in the accounts may be deferred in the case referred to in the second subparagraph of Article 102(3), until such time as the notification of the customs debt no longer prejudices a criminal investigation.
Article 106 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 point (d) of the second subparagraph of Article 102(1) where the customs authorities are exempted from notification of the customs debt.
Article 107 Conferral of implementing powers
The Commission shall adopt, by means of implementing acts, measures to ensure mutual assistance between the customs authorities in case of incurrence of a customs debt. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 108 General time-limits for payment and suspension of the time-limit for payment
1. Amounts of import or export duty, corresponding to a customs debt notified in accordance with Article 102, shall be paid by the debtor within the period prescribed by the customs authorities. Without prejudice to Article 45(2), that period shall not exceed 10 days following notification to the debtor of the customs debt. In the case of aggregation of entries in the accounts under the conditions laid down in the second subparagraph of Article 105(1), it shall be so fixed as not to enable the debtor to obtain a longer period for payment than if he or she had been granted deferred payment in accordance with Article 110. The customs authorities may extend that period upon application by the debtor where the amount of import or export duty payable has been determined in the course of post-release control as referred to in Article 48. Without prejudice to Article 112(1), such extensions shall not exceed the time necessary for the debtor to take the appropriate steps to discharge his or her obligation. 2. If the debtor is entitled to any of the payment facilities laid down in Articles 110 to 112, payment shall be made within the period or periods specified in relation to those facilities. 3. The time-limit for payment of the amount of import or export duty corresponding to a customs debt shall be suspended in any of the following cases: (a) where an application for remission of duty is made in accordance with Article 121; (b) where goods are to be confiscated, destroyed or abandoned to the State; (c) where the customs debt was incurred pursuant to Article 79 and there is more than one debtor.
Article 109 Payment
1. Payment shall be made in cash or by any other means with similar discharging effect, including by adjustment of a credit balance, in accordance with national legislation. 2. Payment may be made by a third person instead of the debtor. 3. The debtor may in any case pay all or part of the amount of import or export duty without awaiting expiry of the period he or she has been granted for payment.
Article 110 Deferment of payment
The customs authorities shall, upon application by the person concerned and upon provision of a guarantee, authorise deferment of payment of the duty payable in any of the following ways: (a) separately in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1), or Article 105(4); (b) globally in respect of all amounts of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a period fixed by the customs authorities and not exceeding 31 days; (c) globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 105(1).
Article 111 Periods for which payment is deferred
1. The period for which payment is deferred under Article 110 shall be 30 days. 2. Where payment is deferred in accordance with point (a) of Article 110, the period shall begin on the day following that on which the customs debt is notified to the debtor. 3. Where payment is deferred in accordance with point (b) of Article 110, the period shall begin on the day following that on which the aggregation period ends. It shall be reduced by the number of days corresponding to half the number of days covered by the aggregation period. 4. Where payment is deferred in accordance with point (c) of Article 110, the period shall begin on the day following the end of the period fixed for release of the goods in question. It shall be reduced by the number of days corresponding to half the number of days covered by the period concerned. 5. Where the number of days in the periods referred to in paragraphs 3 and 4 is an odd number, the number of days to be deducted from the 30-day period pursuant to those paragraphs shall be equal to half the next lowest even number. 6. Where the periods referred to in paragraphs 3 and 4 are weeks, Member States may provide that the amount of import or export duty in respect of which payment has been deferred is to be paid on the Friday of the fourth week following the week in question at the latest. If those periods are months, Member States may provide that the amount of import or export duty in respect of which payment has been deferred is to be paid by the 16th day of the month following the month in question.
Article 112 Other payment facilities
1. The customs authorities may grant the debtor payment facilities other than deferred payment on condition that a guarantee is provided. 2. Where facilities are granted pursuant to paragraph 1, credit interest shall be charged on the amount of import or export duty. For a Member State whose currency is the euro, the rate of credit interest shall be equal to the interest rate as published in the Official Journal of the European Union , C series, which the European Central Bank applied to its main refinancing operations, on the first day of the month in which the due date fell, increased by one percentage point. For a Member State whose currency is not the euro, the rate of credit interest shall be equal to the rate applied on the first day of the month in question by the National Central Bank for its main refinancing operations, increased by one percentage point, or, for a Member State for which the National Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member State's money market, increased by one percentage point. 3. The customs authorities may refrain from requiring a guarantee or from charging credit interest where it is established, on the basis of a documented assessment of the situation of the debtor, that this would create serious economic or social difficulties. 4. The customs authorities shall refrain from charging credit interest where the amount for each recovery action is less than EUR 10.
Article 113 Enforcement of payment
Where the amount of import or export duty payable has not been paid within the prescribed period, the customs authorities shall secure payment of that amount by all means available to them under the law of the Member State concerned.
Article 114 Interest on arrears
1. Interest on arrears shall be charged on the amount of import or export duty from the date of expiry of the prescribed period until the date of payment. For a Member State whose currency is the euro, the rate of interest on arrears shall be equal to the interest rate as published in the Official Journal of the European Union , C series, which the European Central Bank applied to its main refinancing operations, on the first day of the month in which the due date fell, increased by two percentage points. For a Member State whose currency is not the euro, the rate of interest on arrears shall be equal to the rate applied on the first day of the month in question by the National Central Bank for its main refinancing operations, increased by two percentage points, or, for a Member State for which the National Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member State's money market, increased by two percentage points. 2. Where the customs debt is incurred on the basis of Article 79 or 82, or where the notification of the customs debt results from a post-release control, interest on arrears shall be charged over and above the amount of import or export duty, from the date on which the customs debt was incurred until the date of its notification. The rate of interest on arrears shall be set in accordance with paragraph 1. 3. The customs authorities may refrain from charging interest on arrears where it is established, on the basis of a documented assessment of the situation of the debtor, that to charge it would create serious economic or social difficulties. 4. The customs authorities shall refrain from charging interest on arrears where the amount for each recovery action is less than EUR 10.
Article 115 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the rules for the suspension of the time-limit for payment of the amount of import or export duty corresponding to a customs debt referred to in Article 108(3) and the period of suspension.
Article 116 General provisions
1. Subject to the conditions laid down in this Section, amounts of import or export duty shall be repaid or remitted on any of the following grounds: (a) overcharged amounts of import or export duty; (b) defective goods or goods not complying with the terms of the contract; (c) error by the competent authorities; (d) equity. Where an amount of import or export duty has been paid and the corresponding customs declaration is invalidated in accordance with Article 174, that amount shall be repaid. 2. The customs authorities shall repay or remit the amount of import or export duty referred to in paragraph 1 where it is EUR 10 or more, except where the person concerned requests the repayment or remission of a lower amount. 3. Where the customs authorities consider that repayment or remission should be granted on the basis of Article 119 or 120, the Member State concerned shall transmit the file to the Commission for decision in any of the following cases: (a) where the customs authorities consider that the special circumstances are the result of the Commission failing in its obligations; (b) where the customs authorities consider that the Commission committed an error within the meaning of Article 119; (c) where the circumstances of the case relate to the findings of a Union investigation carried out under Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters ( 5 ), or under any other Union legislation or any agreement concluded by the Union with countries or groups of countries in which provision is made for carrying out such Union investigations; (d) where the amount for which the person concerned may be liable in respect of one or more import or export operations equals or exceeds EUR 500 000 as a result of an error or special circumstances. Notwithstanding the first subparagraph, files shall not be transmitted in either of the following situations: (a) where the Commission has already adopted a decision on a case involving comparable issues of fact and of law; (b) where the Commission is already considering a case involving comparable issues of fact and of law. 4. Subject to the rules of competence for a decision, where the customs authorities themselves discover within the periods referred to in Article 121(1) that an amount of import or export duty is repayable or remissible pursuant to Articles 117, 119 or 120 they shall repay or remit on their own initiative. 5. No repayment or remission shall be granted when the situation which led to the notification of the customs debt results from deception by the debtor. 6. Repayment shall not give rise to the payment of interest by the customs authorities concerned. However, interest shall be paid where a decision granting repayment is not implemented within three months of the date on which that decision was taken, unless the failure to meet the deadline was outside the control of the customs authorities. In such cases, the interest shall be paid from the date of expiry of the three-month period until the date of repayment. The rate of interest shall be established in accordance with Article 112. 7. Where the customs authorities have granted repayment or remission in error, the original customs debt shall be reinstated insofar as it is not time-barred under Article 103. In such cases, any interest paid under the second subparagraph of paragraph 6 shall be reimbursed.
Article 117 Overcharged amounts of import or export duty
1. An amount of import or export duty shall be repaid or remitted insofar as the amount corresponding to the customs debt initially notified exceeds the amount payable, or the customs debt was notified to the debtor contrary to point (c) or (d) of the second subparagraph of Article 102(1). 2. Where the application for repayment or remission is based on the existence, at the time when the declaration for release for free circulation was accepted, of a reduced or zero rate of import duty on the goods under a tariff quota, a tariff ceiling or other favourable tariff measures, repayment or remission shall be granted provided that, at the time of lodging the application accompanied by the necessary documents, either of the following conditions are fulfilled: (a) in the case of a tariff quota, its volume has not been exhausted; (b) in other cases, the rate of duty normally due has not been re-established.
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 117 Overcharged amounts of import or export duty):
2. Where the application for repayment or remission is based on the existence, at the time when the declaration for release for free circulation was accepted, of a reduced or zero rate of import duty on the goods under a tariff quota, a tariff ceiling or other favourable tariff measures, repayment or remission shall be granted provided that, at the time of lodging the application accompanied by the necessary documents, either of the following conditions are fulfilled: (a) in the case of a tariff quota, its volume has not been exhausted; (b) in other cases, the rate of duty normally due has not been re-established.
Article 118 Defective goods or goods not complying with the terms of the contract
1. An amount of import duty shall be repaid or remitted if the notification of the customs debt relates to goods which have been rejected by the importer because, at the time of release, they were defective or did not comply with the terms of the contract on the basis of which they were imported. Defective goods shall be deemed to include goods damaged before their release. 2. Notwithstanding paragraph 3, repayment or remission shall be granted provided the goods have not been used, except for such initial use as may have been necessary to establish that they were defective or did not comply with the terms of the contract and provided they are taken out of the customs territory of the Union. 3. Repayment or remission shall not be granted where: (a) the goods, before being released for free circulation, were placed under a special procedure for testing, unless it is established that the fact that the goods were defective or did not comply with the terms of the contract could not normally have been detected in the course of such tests; (b) the defective nature of the goods was taken into consideration in drawing up the terms of the contract, in particular the price, before the goods were placed under a customs procedure involving the incurrence of a customs debt; or (c) the goods are sold by the applicant after it has been ascertained that they are defective or do not comply with the terms of the contract. 4. Instead of being taken out of the customs territory of the Union, and upon application by the person concerned, the customs authorities shall authorise that the goods be placed under the inward processing procedure, including for destruction, or the external transit, the customs warehousing or the free zone procedure.
Article 119 Error by the competent authorities
1. In cases other than those referred to in the second subparagraph of Article 116(1) and in Articles 117, 118 and 120, an amount of import or export duty shall be repaid or remitted where, as a result of an error on the part of the competent authorities, the amount corresponding to the customs debt initially notified was lower than the amount payable, provided the following conditions are met: (a) the debtor could not reasonably have detected that error; and (b) the debtor was acting in good faith. 2. Where the conditions laid down in Article 117(2) are not fulfilled, repayment or remission shall be granted where failure to apply the reduced or zero rate of duty was as a result of an error on the part of the customs authorities and the customs declaration for release for free circulation contained all the particulars and was accompanied by all the documents necessary for application of the reduced or zero rate. 3. Where the preferential treatment of the goods is granted on the basis of a system of administrative cooperation involving the authorities of a country or territory outside the customs territory of the Union, the issue of a certificate by those authorities, should it prove to be incorrect, shall constitute an error which could not reasonably have been detected within the meaning of point (a) of paragraph 1. The issue of an incorrect certificate shall not, however, constitute an error where the certificate is based on an incorrect account of the facts provided by the exporter, except where it is evident that the issuing authorities were aware or should have been aware that the goods did not satisfy the conditions laid down for entitlement to the preferential treatment. The debtor shall be considered to be in good faith if he or she can demonstrate that, during the period of the trading operations concerned, he or she has taken due care to ensure that all the conditions for the preferential treatment have been fulfilled. The debtor may not rely on a plea of good faith if the Commission has published a notice in the Official Journal of the European Union stating that there are grounds for doubt concerning the proper application of the preferential arrangements by the beneficiary country or territory.
Article 120 Equity
1. In cases other than those referred to in the second subparagraph of Article 116(1) and in Articles 117, 118 and 119 an amount of import or export duty shall be repaid or remitted in the interest of equity where a customs debt is incurred under special circumstances in which no deception or obvious negligence may be attributed to the debtor. 2. The special circumstances referred to in paragraph 1 shall be deemed to exist where it is clear from the circumstances of the case that the debtor is in an exceptional situation as compared with other operators engaged in the same business, and that, in the absence of such circumstances, he or she would not have suffered disadvantage by the collection of the amount of import or export duty.
Article 121 Procedure for repayment and remission
1. Applications for repayment or remission in accordance with Article 116 shall be submitted to the customs authorities within the following periods: (a) in the case of overcharged, amounts of import or export duty, error by the competent authorities or equity, within three years of the date of notification of the customs debt; (b) in the case of defective goods or goods not complying with the terms of the contract, within one year of the date of notification of the customs debt; (c) in the case of invalidation of a customs declaration, within the period specified in the rules applicable to invalidation. The period specified in points (a) and (b) of the first subparagraph shall be extended where the applicant provides evidence that he or she was prevented from submitting an application within the prescribed period as a result of unforeseeable circumstances or force majeure. 2. Where the customs authorities are not in a position, on the basis of the grounds adduced, to grant repayment or remission of an amount of import or export duty, it is required to examine the merits of an application for repayment or remission in the light of the other grounds for repayment or remission referred to in Article 116. 3. Where an appeal has been lodged under Article 44 against the notification of the customs debt, the relevant period specified in the first subparagraph of paragraph 1 shall be suspended, from the date on which the appeal is lodged, for the duration of the appeal proceedings. 4. Where a customs authority grants repayment or remission in accordance with Articles 119 and 120, the Member State concerned shall inform the Commission thereof.
Article 122 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, laying down the rules with which it has to comply when taking a decision referred to in Article 116(3) and in particular on the following: (a) the conditions for the acceptance of the file; (b) the time-limit to take a decision and the suspension of that time-limit; (c) the communication of the grounds on which the Commission intends to base its decision, before taking a decision which would adversely affect the person concerned; (d) the notification of the decision; (e) the consequences of a failure to take a decision or to notify such decision.
Article 123 Conferral of implementing powers
1. The Commission shall specify, by means of implementing acts, the procedural rules for: (a) repayment and remission, as referred to in Article 116; (b) informing the Commission in accordance with Article 121(4) and the information to be provided. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4). 2. The Commission shall adopt the decision referred to in Article 116(3) by means of implementing acts. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 285(2). Where the opinion of the committee referred to in Article 285(1) is to be obtained by written procedure, Article 285(6) shall apply.
Article 124 Extinguishment
1. Without prejudice to the provisions in force relating to non-recovery of the amount of import or export duty corresponding to a customs debt in the event of the judicially established insolvency of the debtor, a customs debt on import or export shall be extinguished in any of the following ways: (a) where the debtor can no longer be notified of the customs debt, in accordance with Article 103; (b) by payment of the amount of import or export duty; (c) subject to paragraph 5, by remission of the amount of import or export duty; (d) where, in respect of goods declared for a customs procedure entailing the obligation to pay import or export duty, the customs declaration is invalidated; (e) where goods liable to import or export duty are confiscated or seized and simultaneously or subsequently confiscated; (f) where goods liable to import or export duty are destroyed under customs supervision or abandoned to the State; (g) where the disappearance of the goods or the non-fulfilment of obligations arising from the customs legislation results from the total destruction or irretrievable loss of those goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure, or as a consequence of instruction by the customs authorities; for the purpose of this point, goods shall be considered as irretrievably lost when they have been rendered unusable by any person; (h) where the customs debt was incurred pursuant to Article 79 or 82 and where the following conditions are fulfilled: (i) the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the customs procedure concerned and did not constitute an attempt at deception; (ii) all of the formalities necessary to regularise the situation of the goods are subsequently carried out; (h) where the customs debt was incurred pursuant to Article 79 or 82 and where the following conditions are fulfilled: (i) the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the customs procedure concerned and did not constitute an attempt at deception; (ii) all of the formalities necessary to regularise the situation of the goods are subsequently carried out; (i) where goods released for free circulation duty-free, or at a reduced rate of import duty by virtue of their end-use, have been exported with the permission of the customs authorities; (j) where it was incurred pursuant to Article 78 and where the formalities carried out in order to enable the preferential tariff treatment referred to in that Article to be granted are cancelled; (k) where, subject to paragraph 6, the customs debt was incurred pursuant to Article 79 and evidence is provided to the satisfaction of the customs authorities that the goods have not been used or consumed and have been taken out of the customs territory of the Union. 2. In the cases referred to in point (e) of paragraph 1, the customs debt shall, nevertheless, for the purposes of penalties applicable to customs offences, be deemed not to have been extinguished where, under the law of a Member State, import or export duty or the existence of a customs debt provide the basis for determining penalties. 3. Where, in accordance with point (g) of paragraph 1, a customs debt is extinguished in respect of goods released for free circulation duty-free or at a reduced rate of import duty on account of their end-use, any scrap or waste resulting from their destruction shall be deemed to be non-Union goods. 4. The provisions in force pertaining to standard rates for irretrievable loss due to the nature of goods shall apply where the person concerned fails to show that the real loss exceeds that calculated by applying the standard rate for the goods in question. 5. Where several persons are liable for payment of the amount of import or export duty corresponding to the customs debt and remission is granted, the customs debt shall be extinguished only in respect of the person or persons to whom the remission is granted. 6. In the case referred to in point (k) of paragraph 1, the customs debt shall not be extinguished in respect of any person or persons who attempted deception. 7. Where the customs debt was incurred pursuant to Article 79, it shall be extinguished with regard to the person whose behaviour did not involve any attempt at deception and who contributed to the fight against fraud.
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 124 Extinguishment):
1. Without prejudice to the provisions in force relating to non-recovery of the amount of import or export duty corresponding to a customs debt in the event of the judicially established insolvency of the debtor, a customs debt on import or export shall be extinguished in any of the following ways: (a) where the debtor can no longer be notified of the customs debt, in accordance with Article 103; (b) by payment of the amount of import or export duty; (c) subject to paragraph 5, by remission of the amount of import or export duty; (d) where, in respect of goods declared for a customs procedure entailing the obligation to pay import or export duty, the customs declaration is invalidated; (e) where goods liable to import or export duty are confiscated or seized and simultaneously or subsequently confiscated; (f) where goods liable to import or export duty are destroyed under customs supervision or abandoned to the State; (g) where the disappearance of the goods or the non-fulfilment of obligations arising from the customs legislation results from the total destruction or irretrievable loss of those goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure, or as a consequence of instruction by the customs authorities; for the purpose of this point, goods shall be considered as irretrievably lost when they have been rendered unusable by any person; (h) where the customs debt was incurred pursuant to Article 79 or 82 and where the following conditions are fulfilled: (i) the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the customs procedure concerned and did not constitute an attempt at deception; (ii) all of the formalities necessary to regularise the situation of the goods are subsequently carried out; (i) where goods released for free circulation duty-free, or at a reduced rate of import duty by virtue of their end-use, have been exported with the permission of the customs authorities; (j) where it was incurred pursuant to Article 78 and where the formalities carried out in order to enable the preferential tariff treatment referred to in that Article to be granted are cancelled; (k) where, subject to paragraph 6, the customs debt was incurred pursuant to Article 79 and evidence is provided to the satisfaction of the customs authorities that the goods have not been used or consumed and have been taken out of the customs territory of the Union. 2. In the cases referred to in point (e) of paragraph 1, the customs debt shall, nevertheless, for the purposes of penalties applicable to customs offences, be deemed not to have been extinguished where, under the law of a Member State, import or export duty or the existence of a customs debt provide the basis for determining penalties. 3. Where, in accordance with point (g) of paragraph 1, a customs debt is extinguished in respect of goods released for free circulation duty-free or at a reduced rate of import duty on account of their end-use, any scrap or waste resulting from their destruction shall be deemed to be non-Union goods. 4. The provisions in force pertaining to standard rates for irretrievable loss due to the nature of goods shall apply where the person concerned fails to show that the real loss exceeds that calculated by applying the standard rate for the goods in question. 5. Where several persons are liable for payment of the amount of import or export duty corresponding to the customs debt and remission is granted, the customs debt shall be extinguished only in respect of the person or persons to whom the remission is granted. 6. In the case referred to in point (k) of paragraph 1, the customs debt shall not be extinguished in respect of any person or persons who attempted deception. 7. Where the customs debt was incurred pursuant to Article 79, it shall be extinguished with regard to the person whose behaviour did not involve any attempt at deception and who contributed to the fight against fraud.
Article 125 Application of penalties
Where the customs debt is extinguished on the basis of point (h) of Article 124(1), Member States shall not be precluded from the application of penalties for failure to comply with the customs legislation.
Article 126 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the list of failures with no significant effect on the correct operation of the customs procedure concerned and to supplement point (i) of point (h) of Article 124(1).
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 126 Delegation of power):
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the list of failures with no significant effect on the correct operation of the temporary storage or of the customs procedure concerned and to supplement point (h)(i) of Article 124(1).
Article 127 Lodging of an entry summary declaration
1. Goods brought into the customs territory of the Union shall be covered by an entry summary declaration. 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; and (b) in other cases, where duly justified by the type of goods or traffic, or where required by international agreements. 3. The entry summary declaration shall be lodged at the customs office of first entry within a specific time-limit, before the goods are brought into the customs territory of the Union. Customs authorities may allow the entry 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 first entry. 4. The entry summary declaration shall be lodged by the carrier. Notwithstanding the obligations of the carrier, the entry summary declaration may be lodged instead by one of the following persons: (a) the importer or consignee or other person in whose name or on whose behalf the carrier acts; (b) any person who is able to present the goods in question or have them presented at the customs office of entry. 5. The entry summary declaration shall contain the particulars necessary for risk analysis for security and safety purposes. 6. In specific cases, where all the particulars referred to in paragraph 5 cannot be obtained from the persons referred to in paragraph 4, other persons holding those particulars and the appropriate rights to provide them may be required to provide those particulars. 7. Customs authorities may accept that commercial, port or transport information systems are used for the lodging of an entry summary declaration provided such systems contain the necessary particulars for such declaration and those particulars are available within a specific time-limit, before the goods are brought into the customs territory of the Union. 8. Customs authorities may accept, instead of the lodging of the entry summary declaration, the lodging of a notification and access to the particulars of an entry summary declaration in the economic operator's computer system.
Article 128 Risk analysis
The customs office referred to in Article 127(3) shall, within a specific time-limit, ensure that a risk analysis is carried out, primarily for security and safety purposes, on the basis of the entry summary declaration referred to in Article 127(1) or the particulars referred to in Article 127(8) and shall take the necessary measures based on the results of that risk analysis.
Article 129 Amendment and invalidation of an entry summary declaration
1. The declarant may, upon application, be permitted to amend one or more particulars of the entry 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 entry summary declaration that they intend to examine the goods; (b) the customs authorities have established that the particulars of the entry summary declaration are incorrect; (c) the goods have already been presented to customs. 2. When the goods for which an entry summary declaration has been lodged are not brought into 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 200 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 129 Amendment and invalidation of an entry summary declaration):
1. The declarant may, upon application, be permitted to amend one or more particulars of the entry 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 entry summary declaration that they intend to examine the goods; (b) the customs authorities have established that the particulars of the entry summary declaration are incorrect; (c) the goods have already been presented to customs. 2. Where the goods for which an entry summary declaration has been lodged are not brought into 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 200 days have elapsed since the declaration was lodged.
Article 130 Declarations lodged instead of an entry summary declaration
1. The customs office referred to in Article 127(3) may waive the lodging of an entry summary declaration in respect of goods for which, prior to the expiry of the time-limit for lodging that declaration, a customs declaration is lodged. In that case, the customs declaration shall contain at least the particulars necessary for the entry summary declaration. Until such time as the customs declaration is accepted in accordance with Article 172, it shall have the status of an entry summary declaration. 2. The customs office referred to in Article 127(3) may waive the lodging of an entry summary declaration in respect of goods for which, prior to the expiry of the time-limit for lodging that declaration, a temporary storage declaration is lodged. That declaration shall contain at least the particulars necessary for the entry summary declaration. Until such time as the goods declared are presented to customs in accordance with Article 139, the temporary storage declaration shall have the status of an entry summary declaration.
Article 131 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 the obligation to lodge an entry summary declaration is waived, in accordance with point (b) of Article 127(2); (b) the specific time-limit referred to in Article 127(3) and (7), within which the entry summary declaration is to be lodged before the goods are brought into the customs territory of the Union, taking into account the type of goods or traffic; (c) the cases referred to in Article 127(6) and the other persons who may be required to provide particulars of the entry summary declaration in those cases.
Article 132 Conferral of implementing powers
The Commission shall specify, by means of implementing acts: (a) the procedural rules for lodging the entry summary declaration referred to in Article 127; (b) the procedural rules and the provision of particulars of the entry summary declaration by the other persons referred to in Article 127(6); (c) the time-limit within which a risk analysis is to be carried out and the necessary measures to be taken, in accordance with Article 128; (d) the procedural rules for amending the entry summary declaration, in accordance with Article 129(1); (e) the procedural rules for invalidating the entry summary declaration in accordance with Article 129(2), taking into account the proper management of the entry of the goods. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 133 Notification of arrival of a sea-going vessel or of an aircraft
1. The operator of a sea-going vessel or of an aircraft entering the customs territory of the Union shall notify the arrival to the customs office of first entry upon arrival of the means of transport. Where information on arrival of a sea-going vessel or of an aircraft is available to the customs authorities they may waive the notification referred to in the first subparagraph. 2. Customs authorities may accept that port or airport systems or other available methods of information be used to notify the arrival of the means of transport.
Article 134 Customs supervision
1. Goods brought into the customs territory of the Union shall, from the time of their entry, be subject to customs supervision and may be subject to customs controls. Where applicable, they shall be subject to such prohibitions and restrictions as are justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls on drug precursors, goods infringing certain intellectual property rights and cash, as well as to the implementation of fishery conservation and management measures and of commercial policy measures. They shall remain under such supervision for as long as is necessary to determine their customs status and shall not be removed therefrom without the permission of the customs authorities. Without prejudice to Article 254, Union goods shall not be subject to customs supervision once their customs status is established. Non-Union goods shall remain under customs supervision until their customs status is changed, or they are taken out of the customs territory of the Union or destroyed. 2. The holder of goods under customs supervision may, with the permission of the customs authorities, at any time examine the goods or take samples, in particular in order to determine their tariff classification, customs value or customs status.
Article 135 Conveyance to the appropriate place
1. The person who brings goods into the customs territory of the Union shall convey them without delay, by the route specified by the customs authorities and in accordance with their instructions, if any, to the customs office designated by the customs authorities, or to any other place designated or approved by those authorities, or into a free zone. 2. Goods brought into a free zone shall be brought into that free zone directly, either by sea or air or, if by land, without passing through another part of the customs territory of the Union, where the free zone adjoins the land frontier between a Member State and a third country. 3. Any person who assumes responsibility for the carriage of goods after they have been brought into the customs territory of the Union shall become responsible for compliance with the obligations laid down in paragraphs 1 and 2. 4. Goods which, although still outside the customs territory of the Union, may be subject to customs controls by the customs authority of a Member State as a result of an agreement concluded with the relevant country or territory outside the customs territory of the Union, shall be treated in the same way as goods brought into the customs territory of the Union. 5. Paragraphs 1 and 2 shall not preclude application of special rules with respect to goods transported within frontier zones or in pipelines and wires as well as for traffic of negligible economic importance such as letters, postcards and printed matter and their electronic equivalents held on other media or to goods carried by travellers, provided that customs supervision and customs control possibilities are not thereby jeopardised. 6. Paragraph 1 shall not apply to means of transport and goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory.
Article 136 Intra-Union air and sea services
Articles 127 to 130 and 133, Article 135(1) and Articles 137, 139 to 141, and 144 to 149 shall not apply to non-Union goods and goods referred to in Article 155, which have temporarily left the customs territory of the Union while moving between two points in that territory by sea or air, provided they have been carried by direct route without a stop outside the customs territory of the Union.
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 136 Goods that have temporarily left the customs territory of the Union by sea or air):
1. Articles 127 to 130 and Article 133 shall not apply in cases where non-Union goods are brought into the customs territory of the Union after having temporarily left that territory by sea or by air and having been carried by direct route without a stop outside the customs territory of the Union. 2. Articles 127 to 130 and Article 133 shall not apply in cases where Union goods the customs status of which as Union goods needs to be proven pursuant to Article 153(2) are brought into the customs territory of the Union after having temporarily left that territory by sea or by air and having been carried by direct route without a stop outside the customs territory of the Union. 3. Articles 127 to 130 and Articles 133, 139 and 140 shall not apply in cases where Union goods which move without alteration of their customs status in accordance with Article 155(2) are brought into the customs territory of the Union after having temporarily left that territory by sea or air and having been carried by direct route without a stop outside the customs territory of the Union.
Article 137 Conveyance under special circumstances
1. Where, by reason of unforeseeable circumstances or force majeure, the obligation laid down in Article 135(1) cannot be complied with, the person bound by that obligation or any other person acting on that person's behalf shall inform the customs authorities of the situation without delay. Where the unforeseeable circumstances or force majeure do not result in total loss of the goods, the customs authorities shall also be informed of their precise location. 2. Where, by reason of unforeseeable circumstances or force majeure, a vessel or aircraft covered by Article 135(6) is forced to put into port or to land temporarily in the customs territory of the Union and the obligation laid down in Article 135(1) cannot be complied with, the person who brought the vessel or aircraft into the customs territory of the Union, or any other person acting on that person's behalf, shall inform the customs authorities of the situation without delay. 3. The customs authorities shall determine the measures to be taken in order to permit customs supervision of the goods referred to in paragraph 1, or of the vessel or aircraft and any goods thereon in the circumstances specified in paragraph 2, and to ensure, where appropriate, that they are subsequently conveyed to a customs office or other place designated or approved by the authorities.
Article 138 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on: (a) the notification of arrival referred to in Article 133; (b) the conveyance of goods referred to in Article 135(5). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 139 Presentation of goods to customs
1. Goods brought into the customs territory of the Union shall be presented to customs immediately upon their arrival at the designated customs office or any other place designated or approved by the customs authorities or in the free zone by one of the following persons: (a) the person who brought the goods into the customs territory of the Union; (b) the person in whose name or on whose behalf the person who brought the goods into that territory acts; (c) the person who assumed responsibility for carriage of the goods after they were brought into the customs territory of the Union. 2. Goods which are brought into the customs territory of the Union by sea or air and which remain on board the same means of transport for carriage, shall be presented to customs only at the port or airport where they are unloaded or transhipped. However, goods brought into the customs territory of the Union which are unloaded and reloaded onto the same means of transport during its voyage in order to enable the unloading or loading of other goods, shall not be presented to customs at that port or airport. 3. Notwithstanding the obligations of the person described in paragraph 1, presentation of the goods may be effected instead by one of the following persons: (a) any person who immediately places the goods under a customs procedure; (b) the holder of an authorisation for the operation of storage facilities or any person who carries out an activity in a free zone. 4. The person presenting the goods shall make a reference to the entry summary declaration or, in the cases referred to in Article 130, the customs declaration or temporary storage declaration which has been lodged in respect of the goods, except where the obligation to lodge an entry summary declaration is waived. 5. Where non-Union goods presented to customs are not covered by an entry summary declaration, and except where the obligation to lodge such declaration is waived, one of the persons referred to in Article 127(4) shall, without prejudice to Article 127(6), lodge immediately such declaration or shall instead lodge a customs declaration or temporary storage declaration. 6. Paragraph 1 shall not preclude application of special rules with respect to goods transported within frontier zones or in pipelines and wires as well as for traffic of negligible economic importance such as letters, postcards and printed matter and their electronic equivalents held on other media or to goods carried by travellers, provided that customs supervision and customs control possibilities are not thereby jeopardised. 7. Goods presented to customs shall not be removed from the place where they have been presented without the permission of the customs authorities.
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 139 Presentation of goods to customs):
1. Goods brought into the customs territory of the Union shall be presented to customs immediately upon their arrival at the designated customs office or any other place designated or approved by the customs authorities or in the free zone by one of the following persons: (a) the person who brought the goods into the customs territory of the Union; (b) the person in whose name or on whose behalf the person who brought the goods into that territory acts; (c) the person who assumed responsibility for carriage of the goods after they were brought into the customs territory of the Union. 2. Goods which are brought into the customs territory of the Union by sea or air and which remain on board the same means of transport for carriage, shall be presented to customs only at the port or airport where they are unloaded or transhipped. However, goods brought into the customs territory of the Union which are unloaded and reloaded onto the same means of transport during its voyage in order to enable the unloading or loading of other goods, shall not be presented to customs at that port or airport. 3. Notwithstanding the obligations of the person described in paragraph 1, presentation of the goods may be effected instead by one of the following persons: (a) any person who immediately places the goods under a customs procedure; (b) the holder of an authorisation for the operation of storage facilities or any person who carries out an activity in a free zone. 4. The person presenting the goods shall make a reference to the entry summary declaration or, in the cases referred to in Article 130, the customs declaration or temporary storage declaration which has been lodged in respect of the goods, except where the obligation to lodge an entry summary declaration is waived. 5. Where non-Union goods presented to customs are not covered by an entry summary declaration, and except where the obligation to lodge such declaration is waived, one of the persons referred to in Article 127(4) shall, without prejudice to Article 127(6), immediately lodge such declaration or, if permitted by the customs authorities, shall instead lodge a customs declaration or temporary storage declaration. Where, in such circumstances, a customs declaration or a temporary storage declaration is lodged, the declaration shall contain at least the particulars necessary for the entry summary declaration. 6. Paragraph 1 shall not preclude application of special rules with respect to goods transported within frontier zones or in pipelines and wires as well as for traffic of negligible economic importance such as letters, postcards and printed matter and their electronic equivalents held on other media or to goods carried by travellers, provided that customs supervision and customs control possibilities are not thereby jeopardised. 7. Goods presented to customs shall not be removed from the place where they have been presented without the permission of the customs authorities.
Article 140 Unloading and examination of goods
1. Goods shall be unloaded or trans-shipped from the means of transport carrying them solely with the authorisation of the customs authorities in places designated or approved by those authorities. However, such authorisation shall not be required in the event of an imminent danger necessitating the immediate unloading of all or part of the goods. In that case, the customs authorities shall immediately be informed accordingly. 2. The customs authorities may at any time require goods to be unloaded and unpacked for the purpose of examining them, taking samples or examining the means of transport carrying them.
Article 141 Goods moved under transit
1. Article 135(2) to (6) and Articles 139, 140 and 144 to 149 shall not apply when goods already under a transit procedure are brought into the customs territory of the Union. 2. Articles 140 and 144 to 149 shall apply to non-Union goods moved under a transit procedure, once such goods have been presented to the customs office of destination in the customs territory of the Union in accordance with the rules governing the transit procedure.
Article 142 Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284, in order to determine the conditions for approving the places referred to in Article 139(1).
Article 143 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules regarding the presentation of goods to customs referred to in Article 139. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 144 Goods in temporary storage
Non-Union goods shall be in temporary storage from the moment they are presented to customs.
Article 145 Temporary storage declaration
1. Non-Union goods presented to customs shall be covered by a temporary storage declaration containing all the particulars necessary for the application of the provisions governing temporary storage. 2. Documents related to goods in temporary storage shall be provided to the customs authorities where Union legislation so requires or where necessary for customs controls. 3. The temporary storage declaration shall be lodged by one of the persons referred to in Article 139(1) or (3) at the latest at the time of the presentation of the goods to customs. 4. The temporary storage declaration shall, unless the obligation to lodge an entry summary declaration is waived, include a reference to any entry summary declaration lodged for the goods presented to customs, except where they have already been in temporary storage or have been placed under a customs procedure and have not left the customs territory of the Union. 5. Customs authorities may accept that the temporary storage declaration also takes one of the following forms: (a) a reference to any entry summary declaration lodged for the goods concerned, supplemented by the particulars of a temporary storage declaration; (b) a manifest or another transport document, provided that it contains the particulars of a temporary storage declaration, including a reference to any entry summary declaration for the goods concerned. 6. Customs authorities may accept that commercial, port or transport information systems are used to lodge a temporary storage declaration provided that they contain the necessary particulars for such declaration and these particulars are available in accordance with paragraph 3. 7. Articles 188 to 193 shall apply to the temporary storage declaration. 8. The temporary storage declaration may be used also for the purpose of: (a) the notification of arrival referred to in Article 133; or (b) the presentation of the goods to customs referred to in Article 139, insofar as it fulfils the conditions laid down in those provisions. 9. A temporary storage declaration shall not be required where, at the latest at the time of the presentation of the goods to customs, their customs status as Union goods is determined in accordance with Articles 153 to 156. 10. The temporary storage declaration shall be kept by, or be accessible to, the customs authorities for the purpose of verifying that the goods to which it relates are subsequently placed under a customs procedure or re-exported in accordance with Article 149. 11. For the purpose of paragraphs 1 to 10, where non-Union goods moved under a transit procedure are presented to customs at an office of destination within the customs territory of the Union, the particulars for the transit operation concerned shall be deemed to be the temporary storage declaration, provided they meet the requirements for that purpose. However, the holder of the goods may lodge a temporary storage declaration after the end of the transit procedure.
Article 146 Amendment and invalidation of a temporary storage declaration
1. The declarant shall, upon application, be permitted to amend one or more particulars of the temporary storage declaration after it has been lodged. The amendment shall not render the declaration applicable to goods other than those which it originally covered. No amendment shall be possible after any of the following: (a) the customs authorities have informed the person who lodged the declaration that they intend to examine the goods; (b) the customs authorities have established that particulars of the declaration are incorrect. 2. Where the goods for which a temporary storage declaration has been lodged are not presented to customs, the customs authorities shall invalidate that declaration in either of the following cases: (a) upon application by the declarant; (b) within 30 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 146 Amendment and invalidation of a temporary storage declaration):
1. The declarant shall, upon application, be permitted to amend one or more particulars of the temporary storage declaration after it has been lodged. The amendment shall not render the declaration applicable to goods other than those which it originally covered. No amendment shall be possible after any of the following: (a) the customs authorities have informed the person who lodged the declaration that they intend to examine the goods; (b) the customs authorities have established that particulars of the declaration are incorrect. 2. Where the goods for which a temporary storage declaration has been lodged are not presented to customs, the customs authorities shall invalidate that declaration without delay in either of the following cases: (a) upon application by the declarant; or (b) after 30 days have elapsed since the declaration was lodged.
Article 147 Conditions and responsibilities for the temporary storage of goods
1. Goods in temporary storage shall be stored only in temporary storage facilities in accordance with Article 148 or, where justified, in other places designated or approved by the customs authorities. 2. Without prejudice to Article 134(2), goods in temporary storage shall be subject only to such forms of handling as are designed to ensure their preservation in an unaltered state without modifying their appearance or technical characteristics. 3. The holder of the authorisation referred to in Article 148 or the person storing the goods in the cases where the goods are stored in other places designated or approved by the customs authorities, shall be responsible for all of the following: (a) ensuring that goods in temporary storage are not removed from customs supervision; (b) fulfilling the obligations arising from the storage of goods in temporary storage. 4. Where, for any reason, goods cannot be maintained in temporary storage, the customs authorities shall without delay take all measures necessary to regularise the situation of the goods in accordance with Articles 197, 198 and 199.
Article 148 Authorisation for the operation of temporary storage facilities
1. An authorisation from the customs authorities shall be required for the operation of temporary storage facilities. Such authorisation shall not be required where the operator of the temporary storage facility is the customs authority itself. The conditions under which the operation of temporary storage facilities is permitted shall be set out in the authorisation. 2. 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 that condition insofar as the operation of temporary storage facilities is taken into account in the authorisation referred to in point (a) of Article 38(2); (c) they provide a guarantee in accordance with Article 89. Where a comprehensive guarantee is provided, compliance with the obligations attached to that guarantee shall be monitored by appropriate audit. 3. The authorisation referred to in paragraph 1 shall be granted only where the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements which are disproportionate to the economic needs involved. 4. The holder of the authorisation 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 operation of the temporary storage facilities, in particular with regard to the identification of the goods stored, their customs status and their movements. An authorised economic operator for customs simplifications shall be deemed to comply with the obligation referred to in the first and second subparagraphs, insofar as his or her records are appropriate for the purpose of the operation of temporary storage. 5. The customs authorities may authorise the holder of the authorisation to move goods in temporary storage between different temporary storage facilities under the condition that such movements would not increase the risk of fraud, as follows: (a) such movement takes place under the responsibility of one customs authority; (b) such movement is covered by only one authorisation, issued to an authorised economic operator for customs simplifications; or (c) in other cases of movement. 6. 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 temporary storage facility. Those goods shall not be regarded as goods in temporary storage.
Article 149 End of temporary storage
Non-Union goods in temporary storage shall be placed under a customs procedure or re-exported within 90 days.
Article 150 Choice of a customs procedure
Except where otherwise provided, the declarant shall be free to choose the customs procedure under which to place the goods, under the conditions for that procedure, irrespective of their nature or quantity, or their country of origin, consignment or destination.
Article 151 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 approving the places referred to in Article 147(1); (b) the conditions for granting the authorisation for the operation of temporary storage facilities, referred to in Article 148; (c) the cases of movement referred to in point (c) of Article 148(5).
Article 152 Conferral of implementing power
The Commission shall specify, by means of implementing acts, the procedural rules for: (a) lodging the temporary storage declaration referred to in Article 145; (b) amending the temporary storage declaration, in accordance with Article 146(1); (c) invalidating the temporary storage declaration, in accordance with Article 146(2); (d) the movement of goods in temporary storage referred to in Article 148(5). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 153 Presumption of customs status of Union goods
1. All goods in the customs territory of the Union shall be presumed to have the customs status of Union goods, unless it is established that they are not Union goods. 2. In specific cases, where the presumption laid down in paragraph 1 does not apply, the customs status of Union goods shall need to be proven. 3. In specific cases, goods wholly obtained in the customs territory of the Union do not have the customs status of Union goods if they are obtained from goods in temporary storage or placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward processing procedure.
Article 154 Loss of customs status of Union goods
Union goods shall become non-Union goods in the following cases: (a) where they are taken out of the customs territory of the Union, insofar as the rules on internal transit do not apply; (b) where they have been placed under the external transit procedure, a storage procedure or the inward processing procedure, insofar as the customs legislation so allows; (c) where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains; (d) where the declaration for release for free circulation is invalidated after release of the goods.
Article 155 Union goods leaving the customs territory of the Union temporarily
1. In the cases referred to in points (b) to (f) of Article 227(2), goods shall keep their customs status as Union goods only if that status is established under certain conditions and by means laid down in the customs legislation. 2. In specific cases, Union goods may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of their customs status.
Article 156 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 the presumption laid down in Article 153(1) does not apply; (b) the conditions for granting facilitation in the establishment of the proof of customs status of Union goods; (c) the cases where the goods referred to in Article 153(3) do not have the customs status of Union goods; (d) the cases where the customs status of goods referred to in Article 155(2) is not altered.
Article 157 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the provision and verification of the proof of the customs status of Union goods. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 158 Customs declaration of goods and customs supervision of Union goods
1. All goods intended to be placed under a customs procedure, except for the free zone procedure, shall be covered by a customs declaration appropriate for the particular procedure. 2. In specific cases, other than those referred to in Article 6(3), a customs declaration may be lodged using means other than electronic data-processing techniques. 3. Union goods declared for export, internal Union transit or outward processing shall be subject to customs supervision from the time of acceptance of the declaration referred to in paragraph 1 until such time as they are taken out of the customs territory of the Union or are abandoned to the State or destroyed or the customs declaration is invalidated.
Article 159 Competent customs offices
1. Except where Union legislation provides otherwise, Member States shall determine the location and competence of the various customs offices situated in their territory. 2. Member States shall ensure that official opening hours are fixed for those offices that are reasonable and appropriate, taking into account the nature of the traffic and of the goods and the customs procedures under which they are to be placed, so that the flow of international traffic is neither hindered nor distorted. 3. Except where otherwise provided, the competent customs office for placing the goods under a customs procedure shall be the customs office responsible for the place where the goods are presented to customs.
Article 160 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the cases where a customs declaration may be lodged using means other than electronic data-processing techniques in accordance with Article 158(2).
Article 161 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for: (a) determining the competent customs offices other than the one referred to in Article 159(3), including customs offices of entry and customs offices of exit; (b) lodging the customs declaration in the cases referred to in Article 158(2). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 162 Content of a standard customs declaration
Standard customs declarations shall contain all the particulars necessary for application of the provisions governing the customs procedure for which the goods are declared.
Article 163 Supporting documents
1. The supporting documents required for the application of the provisions governing the customs procedure for which the goods are declared shall be in the declarant's possession and at the disposal of the customs authorities at the time when the customs declaration is lodged. 2. Supporting documents shall be provided to the customs authorities where Union legislation so requires or where necessary for customs controls. 3. In specific cases, economic operators may draw up the supporting documents provided they are authorised to do so by the customs authorities.
Article 164 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, laying down the rules for granting the authorisation referred to in Article 163(3).
Article 165 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules: (a) for lodging the standard customs declaration referred to in Article 162; (b) on the making available of the supporting documents referred to in Article 163(1). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 166 Simplified declaration
1. The customs authorities may accept that a person has goods placed under a customs procedure on the basis of a simplified declaration which may omit certain of the particulars referred to in Article 162 or the supporting documents referred to in Article 163. 2. The regular use of a simplified declaration referred to in paragraph 1 shall be subject to an authorisation from the customs authorities.
Article 167 Supplementary declaration
1. In the case of a simplified declaration pursuant to Article 166 or of an entry in the declarant's records pursuant to Article 182, the declarant shall lodge a supplementary declaration containing the particulars necessary for the customs procedure concerned at the competent customs office within a specific time-limit. In the case of a simplified declaration pursuant to Article 166, the necessary supporting documents shall be in the declarant's possession and at the disposal of the customs authorities within a specific time-limit. The supplementary declaration may be of a general, periodic or recapitulative nature. 2. The obligation to lodge a supplementary declaration shall be waived in the following cases: (a) where the goods are placed under a customs warehousing procedure; (b) in other specific cases. 3. The customs authorities may waive the requirement to lodge a supplementary declaration where the following conditions apply: (a) the simplified declaration concerns goods the value and quantity of which is below the statistical threshold; (b) the simplified declaration already contains all the information needed for the customs procedure concerned; and (c) the simplified declaration is not made by entry in the declarant's records. 4. The simplified declaration referred to in Article 166 or the entry in the declarant's records referred to in Article 182, and the supplementary declaration shall be deemed to constitute a single, indivisible instrument taking effect, respectively, on the date on which the simplified declaration is accepted in accordance with Article 172 and on the date on which the goods are entered in the declarant's records. 5. The place where the supplementary declaration is to be lodged shall be deemed, for the purposes of Article 87, to be the place where the customs declaration has been lodged.
Article 168 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 166(2); (b) the specific time-limit referred to in the first subparagraph of Article 167(1) within which the supplementary declaration is to be lodged; (c) the specific time-limit referred to in the second subparagraph of Article 167(1) within which supporting documents are to be in the possession of the declarant; (d) the specific cases where the obligation to lodge a supplementary declaration is waived in accordance with point (b) of Article 167(2).
Article 169 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for lodging: (a) the simplified declaration referred to in Article 166; (b) the supplementary declaration referred to in Article 167. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 170 Lodging a customs declaration
1. Without prejudice to Article 167(1), a customs declaration may be lodged by any person who is able to provide all of the information which is required for the application of the provisions governing the customs procedure in respect of which the goods are declared. That person shall also be able to present the goods in question or to have them presented to customs. However, where acceptance of a customs declaration imposes particular obligations on a specific person, that declaration shall be lodged by that person or by his or her representative. 2. The declarant shall be established in the customs territory of the Union. 3. By way of derogation from paragraph 2, the following declarants shall not be required to be established in the customs territory of the Union: (a) persons who lodge a customs declaration for transit or temporary admission; (b) persons, who occasionally lodge a customs declaration, including for end-use or inward processing, provided that the customs authorities consider this to be justified; (c) persons who are established in a country the territory of which is adjacent to the customs territory of the Union, and who present the goods to which the customs declaration refers at a Union border customs office adjacent to that country, provided that the country in which the persons are established grants reciprocal benefits to persons established in the customs territory of the Union. 4. Customs declarations shall be authenticated.
Article 171 Lodging a customs declaration prior to the presentation of the goods
A customs declaration may be lodged prior to the expected presentation of the goods to customs. If the goods are not presented within 30 days of lodging of the customs declaration, the customs declaration shall be deemed not to have been lodged.
Article 172 Acceptance of a customs declaration
1. Customs declarations which comply with the conditions laid down in this Chapter shall be accepted by the customs authorities immediately, provided that the goods to which they refer have been presented to customs. 2. The date of acceptance of the customs declaration by the customs authorities shall, except where otherwise provided, be the date to be used for the application of the provisions governing the customs procedure for which the goods are declared and for all other import or export formalities.
Article 173 Amendment of a customs declaration
1. The declarant shall, upon application, be permitted to amend one or more of the particulars of the customs declaration after that declaration has been accepted by customs. The amendment shall not render the customs declaration applicable to goods other than those which it originally covered. 2. No such amendment shall be permitted where it is applied for after any of the following events: (a) the customs authorities have informed the declarant that they intend to examine the goods; (b) the customs authorities have established that the particulars of the customs declaration are incorrect; (c) the customs authorities have released the goods. 3. Upon application by the declarant, within three years of the date of acceptance of the customs declaration, the amendment of the customs declaration may be permitted after release of the goods in order for the declarant to comply with his or her obligations relating to the placing of the goods under the customs procedure concerned.
Article 174 Invalidation of a customs declaration
1. The customs authorities shall, upon application by the declarant, invalidate a customs declaration already accepted in either of the following cases: (a) where they are satisfied that the goods are immediately to be placed under another customs procedure; (b) where they are satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified. However, where the customs authorities have informed the declarant of their intention to examine the goods, an application for invalidation of the customs declaration shall not be accepted before the examination has taken place. 2. The customs declaration shall not be invalidated after the goods have been released unless where otherwise provided.
Article 175 Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the cases where the customs declaration is invalidated after the release of the goods, as referred to in Article 174(2).