Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
OJ L 253, 11.10.1993, p. 1–766 (ES, DA, DE, EL, EN, FR, IT, NL, PT)
Finnish special edition: Chapter 2 Volume 10 P. 0001
Swedish special edition: Chapter 2 Volume 10 P. 0001
Special edition in Czech: Chapter 02 Volume 06 P. 3 - 516
Special edition in Estonian: Chapter 02 Volume 06 P. 3 - 516
Special edition in Hungarian Chapter 02 Volume 06 P. 3 - 516
Special edition in Lithuanian: Chapter 02 Volume 06 P. 3 - 516
Special edition in Latvian: Chapter 02 Volume 06 P. 3 - 516
Special edition in Maltese: Chapter 02 Volume 06 P. 3 - 516
Special edition in Polish: Chapter 02 Volume 06 P. 3 - 516
Special edition in Slovakian: Chapter 02 Volume 06 P. 3 - 516
Special edition in Slovenian: Chapter 02 Volume 06 P. 3 - 516
Special edition in Bulgarian: Chapter 02 Volume 07 P. 3 - 584
Special edition in Romanian: Chapter 02 Volume 07 P. 3 - 584
DA DE EL EN ES FR IT NL PT
| BG | ES | CS | DA | DE | ET | EL | EN | FR | GA | IT | LV | LT | HU | MT | NL | PL | PT | RO | SK | SL | FI | SV |
| html | html | html | html | html | html | html | html | html | html | html | html | html | html | html | html | html | html | html | ||||
| tiff | tiff | tiff | tiff | tiff | tiff | tiff | tiff | tiff |
| Bilingual display: CS DA DE EL EN ES ET FI FR HU IT LT LV MT NL PL PT SK SL SV |
COMMISSION REGULATION (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code [1], hereinafter referred to as the 'Code`, and in particular Article 249 thereof,
[1] OJ No L 302, 19. 10. 1992, p. 1.
Whereas the Code assembled all existing customs legislation in a single legal instrument; whereas at the same time the Code made certain modifications to this legislation to make it more coherent, to simplify it and to plug certain loopholes; whereas it therefore constitutes complete Community legislation in this area;
Whereas the same reasons which led to the adoption of the Code apply equally to the customs implementing legislation; whereas it is therefore desirable to bring together in a single regulation those customs implementing provisions wich are currently scattered over a large number of Community regulations and directives;
Whereas the implementing code for the Community Customs Code hereby established should set out existing customs implementing rules; whereas it is nevertheless necessary, in the light of experience:
- to make some amendments in order to adapt the said rules to the provisions of the Code,
- to extend the scope of certain provisions which currently apply only to specific customs procedures in order to take account of the Code's comprehensive application,
- to formulate certain rules more precisely in order to achieve greater legal security in their application;Whereas the changes made relate mainly to the provisions concerning customs debt;
Whereas it is appropriate to limit the application of Article 791 [2] until 1 January 1995 and to review the subject matter in the light of experience gained before that time;
[2] OJ No L 270, 14. 2. 1970, p. 1.
Whereas the measures provided for by this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
PART I
GENERAL IMPLEMENTING PROVISIONS
TITLE I
GENERAL
CHAPTER 1
Definitions
Article 1
For the purposes of this Regulation:
1. Code means:
Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing a Community Customs Code;
2. ATA carnet means:
the international customs document for temporary importation established by virtue of the ATA Convention;
3. Committee means:
the Customs Code Committee established in Article 247 of the Code;
4. Customs Cooperation Council means:
the organization set up by the Convention establishing a Customs Cooperation Council, done at Brussels on 15 December 1950;
5. Particulars required for identification of the goods means:
on the one hand, the particulars used to identify the goods commercially allowing the customs authorities to determine the tariff classification and, on the other hand, the quantity of the goods;
6. Goods of a non-commercial nature means:
goods whose entry for the customs procedure in question is on an occasional basis and whose nature and quantity indicate that they are intended for the private, personal or family use of the consignees or persons carrying them, or which are clearly intended as gifts;
7. Commercial policy measures means:
non-tariff measures established, as part of the common commercial policy, in the form of Community provisions governing the import and export of goods, such as surveillance or safeguard measures, quantitative restrictions or limits and import or export prohibitions;
8. Customs nomenclature means:
one of the nomenclatures referred to in Article 20 (6) of the Code;
9. Harmonized System means:
the Harmonized Commodity Description and Coding System;
10. Treaty means:
the Treaty establishing the European Economic Community.
CHAPTER 2
Decisions
Article 2
Where a person making a request for a decision is not in a position to provide all the documents and information necessary to give a ruling, the customs authorities shall provide the documents and information at their disposal.
Article 3
A decision concerning security favourable to a person who has signed an undertaking to pay the sums due at the first written request of the customs authorities, shall be revoked where the said undertaking is not fulfilled.
Article 4
A revocation shall not affect goods which, at the moment of its entry into effect, have already been placed under a procedure by virtue of the revoked authorization.
However, the customs authorities may require that such goods be assigned to a permitted customs-approved treatment or use within the period which they shall set.
TITLE II
BINDING TARIFF INFORMATION
CHAPTER 1
Definitions
Article 5
For the purpose of this Title:
1. binding tariff information:
means tariff information binding on the administrations of all Community Member States when the conditions laid down in Articles 6 and 7 are fulfilled;
2. applicant:
means a person who has applied to the customs authorities for binding tariff information;
3. holder:
means the person in whose name the binding tariff information is issued.
CHAPTER 2
Procedure for obtaining binding tariff information - Notification of information to applicants and transmission to the Commission
Article 6
1. Applications for binding tariff information shall be made in writing either to the competent customs authorities in the Member State or Member States in which the information is to be used, or to the competent customs authorities in the Member State in which the applicant is established.
2. An application for binding tariff information shall relate to only one type of goods.
3. Applications shall include the following particulars:
(a) the holder's name and address;
(b) the name and address of the applicant where that person is not the holder;
(c) the customs nomenclature in which the goods are to be classified. Where an applicant wishes to obtain the classification of goods in one of the nomenclatures referred to in Article 20 (3) (b) and (6) (b) of the Code, the application for binding tariff information shall make express mention of the nomenclature in question;
(d) a detailed description of the goods permitting their identification and the determination of their classification in the customs nomenclature;
(e) the composition of the goods and any methods of examination used to determine this, where the classification depends on it;
(f) any samples, photographs, plans, catalogues or other documents available which may assist the customs authorities in determining the correct classification of the goods in the customs nomenclature, to be attached as annexes;
(g) the classification envisaged;
(h) agreement to supply a translation of any attached document in the official language (or one of the official languages) of the Member State concerned if requested by the customs authorities;
(i) any particulars to be treated as confidential;
(j) indication by the applicant whether to his knowledge binding tariff information for identical or similar goods has already been applied for or issued in the Community;
(k) acceptance that the information supplied may be stored on a database of the Commission of the European Communities; however, apart from Article 15 of the Code, the provisions governing the protection of information in force in the Member States shall apply.
4. Where the customs authorities consider that the application does not contain all the particulars they require to give an informed opinion, they shall ask the applicant to supply the missing information.
5. The list of customs authorities designated by the Member States to receive applications for or to issue binding tariff information shall be published in the C series of the Official Journal of the European Communities.
Article 7
1. Binding tariff information shall be notified to the applicant in writing as soon as possible. If it has not been possible to notify binding tariff information to the applicant within three months of acceptance of the application, the customs authorities shall contact the applicant to explain the reason for the delay and indicate when they expect to be able to notify the information.
2. Binding tariff information shall be notified by means of a form conforming to the specimen shown in Annex 1. The notification shall indicate what particulars are to be considered as having been supplied on a confidential basis. The possibility of appeal referred to in Article 243 of the Code shall be mentioned.
Article 8
1. A copy of the binding tariff information notified (copy No 2 of Annex 1) and the facts (copy No 4 of the same Annex) shall be transmitted to the Commission without delay by the customs authorities of the Member State concerned. Such transmission shall be effected by electronic means as soon as possible.
2. Where a Member State so requests the Commission shall send it without delay the particulars contained in the copy of the form and the other relevant information. Such transmission shall be effected by electronic means as soon as possible.
CHAPTER 3
Provisions applying in the event of inconsistencies in binding tariff information
Article 9
Where the Commission finds that different binding tariff information exists in respect of the same goods it shall if necessary adopt a measure to ensure the uniform application of the customs nomenclature.
CHAPTER 4
Legal effect of binding tariff information
Article 10
1. Without prejudice to Articles 5 and 64 of the Code, binding tariff information may be invoked only by the holder.
2. The customs authorities may require the holder, when fulfilling customs formalities, to inform the customs authorities that he is in possession of binding tariff information in respect of the goods being cleared through customs.
3. The holder of binding tariff information may use it in respect of particular goods only where it is established to the satisfaction of the customs authorities that the goods in question conform in all respects to those described in the information presented.
4. The customs authorities may ask for this information to be translated into the official language or one of the official languages of the Member State concerned.
Article 11
Binding tariff information supplied by the customs authorities of a Member State since 1 January 1991 shall become binding on the competent authorities of all the Member States under the same conditions.
Article 12
1. Upon adoption of one of the acts or measures referred to in Article 12 (5) of the Code, the customs authorities shall take the necessary steps to ensure that binding tariff information shall thenceforth be issued only in conformity with the act or measure in question.
2. For the purposes of paragraph 1 above, the date to be taken into consideration shall be as follows:
- for the regulations provided for in Article 12 (5) (a) of the Code concerning amendments to the customs nomenclature, the date of their applicability,
- for the regulations provided for in (a) of the same article and paragraph and establishing or affecting the classification of goods in the customs nomenclature, the date of their publication in the 'L` series of the Official Journal of the European Communities,
- for the measures provided for in (b) of the same article and paragraph, concerning amendments to the explanatory notes to the combined nomenclature, the date of their publication in the 'C` series of the Official Journal of the European Communities,
- for judgments of the Court of Justice of the European Community provided for in (b) of the same article and paragraph, the date of the judgment,
- for the measures provided for in (b) of the same article and paragraph concerning the adoption of a classification opinion or amendments to the explanatory notes to the Harmonized System Nomenclature by the Customs Cooperation Council, the date of the Commission communication in the 'C` series of the Official Journal of the European Communities.
3. The Commission shall communicate the dates of adoption of the measures and acts referred to in this article to the customs authorities as soon as possible.
CHAPTER 5
Provisions applying in the event of expiry of binding tariff information
Article 13
Where, pursuant to the second sentence of Article 12 (4) and Article 12 (5) of the Code, binding tariff information is void or ceases to be valid, the customs authority which supplied it shall notify the Commission as soon as possible.
Article 14
1. When a holder of binding tariff information which has ceased to be valid for reasons referred to in Article 12 (5) of the Code, wishes to make use of the possibility of invoking such information during a given period pursuant to paragraph 6 of that Article, he shall notify the customs authorities, providing any necessary supporting documents to enable a check to be made that the relevant conditions have been satisfied.
2. In exceptional cases where the Commission, in accordance with the last subparagraph of Article 12 (7) of the Code, adopts a measure derogating from the provisions of paragraph 6 of that Article, or where the conditions referred to in paragraph 1 concerning the possibility of continuing to invoke binding tariff information have not been fulfilled, the customs authorities shall notify the holder in writing.
CHAPTER 6
Transitional provision
Article 15
Binding tariff information supplied nationally before 1 January 1991 shall remain valid.
Nevertheless, binding tariff information supplied nationally whose validity extends beyond 1 January 1997 shall be invalid from that date.
TITLE III
FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF GOODS
CHAPTER 1
Goods subject to the condition that they be denatured
Article 16
Classification under the tariff subheadings listed in column 2 of the table below of the goods listed against each subheading in column 3 shall be subject to the condition that the goods are denatured so as to make them unfit for human consumption, by means of one of the denaturants referred to in column 4 used in the quantities indicated in column 5.
>TABLE POSITION>
Article 17
Denaturing shall be carried out in such a way as to ensure that the product to be denatured and the denaturant are homogeneously mixed and cannot be separated again in a manner which is economically viable.
Article 18
By way of derogation from Article 16, any Member State may temporarily approve the use of a denaturant not specified in column 4 of the table referred to in that Article.
In such a case, notification shall be sent to the Commission within 30 days, giving detailed particulars of such denaturants and of the quantities used. The Commission shall inform the other Member States as soon as possible.
The question shall be referred to the Committee.
If, within 18 months of the date of receipt by the Commission of the notification, the Committee has not delivered an opinion to the effect that the denaturant in question should be included in column 4 of the said table, then use of such denaturant shall forthwith cease in all Member States.
Article 19
This Chapter shall apply without prejudice to Council Directive 70/524/EEC (2).
CHAPTER 2
Conditions for tariff classification of certain types of seed
Article 20
Classification under the tariff subheadings listed in column 2 of the table below of the goods listed against each subheading in column 3 shall be subject to the conditions laid down in Articles 21 to 24.
>TABLE POSITION>
Article 21
Seed potatoes shall satisfy the conditions laid down on the basis of Article 15 of Council Directive 66/403/EEC [3].
[3] OJ No 125, 11. 7. 1966, p. 2320.
Article 22
Sweet corn, spelt, hybrid maize, rice and sorghum for sowing shall satisfy the conditions laid down on the basis of Article 16 of Council Directive 66/402/EEC [4].
[4] OJ No 125, 11. 7. 1966, p. 2309.
Article 23
Oil seeds and oleaginous fruits for sowing shall satisfy the conditions laid down on the basis of Article 15 of Council Directive 69/208/EEC [5].
[5] OJ No L 169, 10. 7. 1969, p. 3.
Article 24
Sweet corn, spelt, hybrid maize, rice, sorghum hybrid, oil seeds and oleaginous fruits of a kind to which Council Directives 66/402/EEC and 69/208/EEC do not apply shall not be entered in the subheadings indicated in Article 20 unless the person concerned establishes to the satisfaction of the competent authorities of the Member States that they are actually intended for sowing.
CHAPTER 3
Conditions for tariff classification of bolting cloth as piece goods
Article 25
The tariff classification of bolting cloth, not made up, falling within CN code 5911 20 00 shall be subject to the condition that it is marked as indicated below.
A mark consisting of a rectangle and its diagonals must be reproduced at regular intervals along both edges of the fabric without encroaching on the selvedges, in such a way that the distance between two consecutive marks, measured between the adjacent ends of the rectangles, is not more than one metre and that the marks on one edge are staggered so as to be half way between those on the other edge (the centre of each mark must be equidistant from the centre of the two nearest marks on the opposite edge). Each mark is to be so positioned that the long sides of the rectangle are parallel to the warp of the fabric (see sketch below).>REFERENCE TO A FILM>
The thickness of the lines forming the sides of the rectangle must be 5 mm, and that of the diagonals 7 mm. The rectangle from the outer edge of the lines must be at least 8 cm in length and 5 cm in width.
The marks must be printed in a single colour contrasting with the colour of the fabric and must be indelible.
CHAPTER 4
Goods for which a certificate of authenticity or quality, or other certificate, must be presented
Article 26
1. Classification under the tariff subheadings listed in column 2 of the table below of the goods listed against each subheading in column 3, imported from the countries shown in column 5, shall be subject to the presentation of certificates meeting the requirements specified in Articles 27 to 34.
The certificates are shown in Annexes 2 to 8, as indicated in column 4 of the table.
Certificates of authenticity apply to grapes, whisky, vodka and tobacco, certificates of designation of origin to wine, and certificates of quality to sodium nitrate.
2. By way of derogation from the provisions or paragraph 1, for port, Madeira, sherry and Setubal muscatel falling within CN codes 2204 21 41, 2204 21 51, 2204 29 41 and 2204 29 51, the approved commercial document completed and authenticated in accordance with the provisions of Article 9 (2) of Commission Regulation (EEC) No 986/89 [6] shall be presented in place of the certificate of designation of origin.
[6] OJ No L 106, 18. 4. 1989, p. 1.
3. However, tobacco exempt from customs duty on release for free circulation by virtue of a Community provision shall be classified in subheadings 2401 10 10 to 2401 10 49 and 2401 20 10 to 2401 20 49 without presentation of a certificate of authenticity. Such a certificate shall be neither issued nor accepted for tobacco of these types when more than one type is presented in the same immediate packing.
4. In respect of the goods listed under Order No 6 in the following table, for the purposes of this Article:
(a) flue-cured Virginia type tobacco means tobacco which has been cured under artificial atmospheric conditions by a process of regulating the heat and ventilation without allowing smoke and fumes to come in contact with the tobacco leaves; the colour of the cured tobacco normally ranges from lemon to very dark orange or red. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques;
(b) light air-cured Burley type tobacco (including Burley hybrids) means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from light tan to reddish colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques;
(c) light air-cured Maryland type tobacco means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from a light-yellow to deep cherry red colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques;
(d) fire-cured tobacco means tobacco which has been cured under artificial atmospheric conditions by the use of open fires from which wood smoke has been partly absorbed by the tobacco. Fire-cured tobacco leaves are normally thicker than leaves of Burley, flue-cured, or Maryland from the corresponding stalk position. Colours normally range from yellowish-brown to very dark brown. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques.
>TABLE POSITION>
Article 27
1. The certificates shall correspond to the specimens in the appropriate annexes indicated in column 4 of the table referred to in Article 26. They shall be printed and completed in one of the official languages of the European Economic Community and, where appropriate, in an official language of the exporting country.
2. Certificates shall measure approximately 210 × 297 millimetres.
The paper used shall be:
- in the case of the goods listed under Order No 3 in the table referred to in Article 26, white paper free of mechanical pulp, dressed for writing purposes and weighing not less than 55 g/m2 and not more than 65 g/m2.
The front of the certificate shall have a printed guilloche pattern background in pink, such as to reveal any falsification by mechanical or chemical means,
- in the case of the goods listed under Order Nos 4 and 5 in the table referred to in Article 26, white paper with a yellow border weighing not less than 40 g/m2,
- in the case of the other goods in the table, white paper weighing at least 40 g/m2.
3. In the case of the goods listed under Order No 3 in the table referred to in Article 26, the borders of the certificate may bear decorative designs on their outer edge in a band not exceeding 13 millimetres in width.
4. In the case of goods referred to under Order No 2 in the table referred to in Article 26, the certificate shall be made out in one original and two copies. The original shall be white, the first copy pink and the second copy yellow.
5. In the case of the goods listed under Order No 2 of the table referred to in Article 26, each certificate shall bear an individual serial number given by the issuing body, followed by the nationality symbol appropriate to that body.
The copies shall bear the same serial number and nationality symbol as the original.
6. The customs authorities of the Member State where the goods are declared for release for free circulation may require a translation of the certificate.
Article 28
The certificate shall be completed either in typescript or in manuscript. In the latter case it shall be completed in ink using block capitals.
Article 29
1. The certificate or, in the case of split consignments of the goods listed under Order Nos 1, 6 and 7 in the table referred to in Article 26, a photocopy of the certificate, as provided for in Article 34, shall be presented to the customs authorities of the importing Member State, together with the goods to which it relates, within the following time limits, running from the date of issue of the certificate:
- two months, in the case of the goods listed under Order No 2 in the table,
- three months, in the case of the goods listed under Order Nos 1, 3 and 4 in the table,
- six months, in the case of the goods listed under Order Nos 5 and 7 in the table,
- 24 months, in the case of the goods listed under Order No 6 in the table.
2. In the case of the goods listed under Order No 2 in the table referred to in Article 26:
- the original and the first copy of the certificate shall be presented to the appropriate authorities,
- the second copy of the certificate shall be sent by the issuing body direct to the customs authorities of the importing Member State.
Article 3