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Document 02013R0952-20221212
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
Consolidated text: Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
- Date of document:
- 12/12/2022
- Date of effect:
- 12/12/2022
- Author:
- Not available
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- Consolidated text
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- Consolidation: basic act:
- 32013R0952
02013R0952 — EN — 12.12.2022 — 004.001
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
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REGULATION (EU) No 952/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 9 October 2013 laying down the Union Customs Code (OJ L 269 10.10.2013, p. 1) |
Amended by:
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Official Journal |
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No |
page |
date |
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REGULATION (EU) 2016/2339 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14 December 2016 |
L 354 |
32 |
23.12.2016 |
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REGULATION (EU) 2019/474 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 19 March 2019 |
L 83 |
38 |
25.3.2019 |
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REGULATION (EU) 2019/632 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 17 April 2019 |
L 111 |
54 |
25.4.2019 |
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REGULATION (EU) 2022/2399 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 23 November 2022 |
L 317 |
1 |
9.12.2022 |
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Corrected by:
REGULATION (EU) No 952/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 9 October 2013
laying down the Union Customs Code
(recast)
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TABLE OF CONTENTS |
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TITLE I |
GENERAL PROVISIONS |
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CHAPTER 1 |
Scope of the customs legislation, mission of customs and definitions |
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CHAPTER 2 |
Rights and obligations of persons with regard to the customs legislation |
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CHAPTER 3 |
Currency conversion and time-limits |
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TITLE II |
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED |
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CHAPTER 1 |
Common Customs Tariff and tariff classification of goods |
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CHAPTER 2 |
Origin of goods |
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CHAPTER 3 |
Value of goods for customs purposes |
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TITLE III |
CUSTOMS DEBT AND GUARANTEES |
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CHAPTER 1 |
Incurrence of a customs debt |
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CHAPTER 2 |
Guarantee for a potential or existing customs debt |
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CHAPTER 3 |
Recovery, payment, repayment and remission of the amount of import or export duty |
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CHAPTER 4 |
Extinguishment of a customs debt |
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TITLE IV |
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION |
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CHAPTER 1 |
Entry summary declaration |
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CHAPTER 2 |
Arrival of goods |
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TITLE V |
GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS |
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CHAPTER 1 |
Customs status of goods |
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CHAPTER 2 |
Placing goods under a customs procedure |
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CHAPTER 3 |
Verification and release of goods |
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CHAPTER 4 |
Disposal of goods |
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TITLE VI |
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY |
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CHAPTER 1 |
Release for free circulation |
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CHAPTER 2 |
Relief from import duty |
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TITLE VII |
SPECIAL PROCEDURES |
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CHAPTER 1 |
General provisions |
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CHAPTER 2 |
Transit |
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CHAPTER 3 |
Storage |
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CHAPTER 4 |
Specific use |
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CHAPTER 5 |
Processing |
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TITLE VIII |
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION |
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CHAPTER 1 |
Formalities prior to the exit of goods |
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CHAPTER 2 |
Formalities on exit of goods |
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CHAPTER 3 |
Export and re-export |
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CHAPTER 4 |
Exit summary declaration |
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CHAPTER 5 |
Re-export notification |
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CHAPTER 6 |
Relief from export duty |
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TITLE IX |
ELECTRONIC SYSTEMS, SIMPLIFICATIONS, DELEGATION OF POWER, COMMITTEE PROCEDURE AND FINAL PROVISIONS |
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CHAPTER 1 |
Development of electronic systems |
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CHAPTER 2 |
Simplifications in the application of the customs legislation |
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CHAPTER 3 |
Delegation of power and committee procedure |
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CHAPTER 4 |
Final provisions |
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ANNEX |
CORRELATION TABLE |
TITLE I
GENERAL PROVISIONS
CHAPTER 1
Scope of the customs legislation, mission of customs and definitions
Article 1
Subject matter and scope
Without prejudice to international law and conventions and Union legislation in other fields, the Code shall apply uniformly throughout the customs territory of the Union.
Article 2
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284 specifying the provisions of the customs legislation and the simplifications thereof with respect to the customs declaration, the proof of the customs status, the use of the internal Union transit procedure insofar as it does not affect a proper application of the fiscal measures at stake, which apply to the trade in Union goods referred to in Article 1(3). Those acts may address particular circumstances pertaining to the trade in Union goods involving only one Member State.
Article 3
Mission of customs authorities
Customs authorities shall be primarily responsible for the supervision of the Union's international trade, thereby contributing to fair and open trade, to the implementation of the external aspects of the internal market, of the common trade policy and of the other common Union policies having a bearing on trade, and to overall supply chain security. Customs authorities shall put in place measures aimed, in particular, at the following:
protecting the financial interests of the Union and its Member States;
protecting the Union from unfair and illegal trade while supporting legitimate business activity;
ensuring the security and safety of the Union and its residents, and the protection of the environment, where appropriate in close cooperation with other authorities; and
maintaining a proper balance between customs controls and facilitation of legitimate trade.
Article 4
Customs territory
The customs territory of the Union shall comprise the following territories, including their territorial waters, internal waters and airspace:
The following territories, including their territorial waters, internal waters and airspace, situated outside the territory of the Member States shall, taking into account the conventions and treaties applicable to them, be considered to be part of the customs territory of the Union:
FRANCE
The territory of Monaco as defined in the Customs Convention signed in Paris on 18 May 1963 (Journal officiel de la République française (Official Journal of the French Republic) of 27 September 1963, p. 8679);
CYPRUS
The territory of the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia as defined in the Treaty concerning the Establishment of the Republic of Cyprus, signed in Nicosia on 16 August 1960 (United Kingdom Treaty Series No 4 (1961) Cmnd. 1252).
Article 5
Definitions
For the purposes of the Code, the following definitions shall apply:
"customs authorities" means the customs administrations of the Member States responsible for applying the customs legislation and any other authorities empowered under national law to apply certain customs legislation;
"customs legislation" means the body of legislation made up of all of the following:
the Code and the provisions supplementing or implementing it adopted at Union or national level;
the Common Customs Tariff;
the legislation setting up a Union system of reliefs from customs duty;
international agreements containing customs provisions, insofar as they are applicable in the Union;
Regulation (EU) 2022/2399 of the European Parliament and of the Council ( 1 ) and the provisions supplementing or implementing it;
"customs controls" means specific acts performed by the customs authorities in order to ensure compliance with the customs legislation and other legislation governing the entry, exit, transit, movement, storage and end-use of goods moved between the customs territory of the Union and countries or territories outside that territory, and the presence and movement within the customs territory of the Union of non-Union goods and goods placed under the end-use procedure;
"person" means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts;
"economic operator" means a person who, in the course of his or her business, is involved in activities covered by the customs legislation;
"customs representative" means any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities;
"risk" means the likelihood and the impact of an event occurring, with regard to the entry, exit, transit, movement or end-use of goods moved between the customs territory of the Union and countries or territories outside that territory and to the presence within the customs territory of the Union of non-Union goods, which would:
prevent the correct application of Union or national measures;
compromise the financial interests of the Union and its Member States; or
pose a threat to the security and safety of the Union and its residents, to human, animal or plant health, to the environment or to consumers;
"customs formalities" means all the operations which must be carried out by a person and by the customs authorities in order to comply with the customs legislation;
"entry summary declaration" means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be brought into the customs territory of the Union;
"exit summary declaration" means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be taken out of the customs territory of the Union;
"temporary storage declaration" means the act whereby a person indicates, in the prescribed form and manner, that goods are in temporary storage;
"customs declaration" means the act whereby a person indicates, in the prescribed form and manner, a wish to place goods under a given customs procedure, with an indication, where appropriate, of any specific arrangements to be applied;
"re-export declaration" means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods, with the exception of those under the free zone procedure or in temporary storage, out of the customs territory of the Union;
"re-export notification" means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods which are under the free zone procedure or in temporary storage out of the customs territory of the Union;
"declarant" means the person lodging a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification in his or her own name or the person in whose name such a declaration or notification is lodged;
"customs procedure" means any of the following procedures under which goods may be placed in accordance with the Code:
release for free circulation;
special procedures;
export;
'temporary storage' means the situation of non-Union goods temporarily stored under customs supervision in the period between their presentation to customs and their placing under a customs procedure or re-export;
"customs debt" means the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force;
"debtor" means any person liable for a customs debt;
"import duty" means customs duty payable on the import of goods;
"export duty" means customs duty payable on the export of goods;
"customs status" means the status of goods as Union or non-Union goods;
"Union goods" means goods which fall into any of the following categories:
goods wholly obtained in the customs territory of the Union and not incorporating goods imported from countries or territories outside the customs territory of the Union;
goods brought into the customs territory of the Union from countries or territories outside that territory and released for free circulation;
goods obtained or produced in the customs territory of the Union, either solely from goods referred to in point (b) or from goods referred to in points (a) and (b);
"non-Union goods" means goods other than those referred to in point 23 or which have lost their customs status as Union goods;
"risk management" means the systematic identification of risk, including through random checks, and the implementation of all measures necessary for limiting exposure to risk;
"release of goods" means the act whereby the customs authorities make goods available for the purposes specified for the customs procedure under which they are placed;
"customs supervision" means action taken in general by the customs authorities with a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subject to such action are observed;
"repayment" means the refunding of an amount of import or export duty that has been paid;
"remission" means the waiving of the obligation to pay an amount of import or export duty which has not been paid;
"processed products" means goods placed under a processing procedure which have undergone processing operations;
"person established in the customs territory of the Union" means:
in the case of a natural person, any person who has his or her habitual residence in the customs territory of the Union;
in the case of a legal person or an association of persons, any person having its registered office, central headquarters or a permanent business establishment in the customs territory of the Union;
"permanent business establishment" means a fixed place of business, where both the necessary human and technical resources are permanently present and through which a person's customs-related operations are wholly or partly carried out;
"presentation of goods to customs" means the notification to the customs authorities of the arrival of goods at the customs office or at any other place designated or approved by the customs authorities and the availability of those goods for customs controls;
"holder of the goods" means the person who is the owner of the goods or who has a similar right of disposal over them or who has physical control of them;
"holder of the procedure" means:
the person who lodges the customs declaration, or on whose behalf that declaration is lodged; or
the person to whom the rights and obligations in respect of a customs procedure have been transferred;
"commercial policy measures" means non-tariff measures established, as part of the common commercial policy, in the form of Union provisions governing international trade in goods;
"processing operations" means any of the following:
the working of goods, including erecting or assembling them or fitting them to other goods;
the processing of goods;
the destruction of goods;
the repair of goods, including restoring them and putting them in order;
the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories);
"rate of yield" means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure;
"decision" means any act by the customs authorities pertaining to the customs legislation giving a ruling on a particular case, and having legal effects on the person or persons concerned;
"carrier" means:
in the context of entry, the person who brings the goods, or who assumes responsibility for the carriage of the goods, into the customs territory of the Union. However,
in the case of combined transportation, "carrier" means the person who operates the means of transport which, once brought into the customs territory of the Union, moves by itself as an active means of transport;
in the case of maritime or air traffic under a vessel-sharing or contracting arrangement, "carrier" means the person who concludes a contract and issues a bill of lading or air waybill for the actual carriage of the goods into the customs territory of the Union;
in the context of exit, the person who takes the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Union. However:
in the case of combined transportation, where the active means of transport leaving the customs territory of the Union is only transporting another means of transport which, after the arrival of the active means of transport at its destination, will move by itself as an active means of transport, 'carrier' means the person who will operate the means of transport which will move by itself once the means of transport leaving the customs territory of the Union has arrived at its destination;
in the case of maritime or air traffic under a vessel-sharing or contracting arrangement, "carrier" means the person who concludes a contract, and issues a bill of lading or air waybill, for the actual carriage of the goods out of the customs territory of the Union;
"buying commission" means a fee paid by an importer to an agent for representing him or her in the purchase of goods being valued.
CHAPTER 2
Rights and obligations of persons with regard to the customs legislation
Article 6
Means for the exchange and storage of information and common data requirements
Means for the exchange and storage of information, other than the electronic data-processing techniques referred to in paragraph 1, may be used as follows:
on a permanent basis where duly justified by the type of traffic or where the use of electronic data-processing techniques is not appropriate for the customs formalities concerned;
on a temporary basis, in the event of a temporary failure of the computerised system of the customs authorities or of the economic operators.
Such a decision on a derogation shall be justified by the specific situation of the Member State requesting it and the derogation shall be granted for a specific period of time. The derogation shall be reviewed periodically and may be extended for further specific periods of time upon further application by the Member State to which it is addressed. It shall be revoked where no longer justified.
The derogation shall not affect the exchange of information between the Member State to which it is addressed and other Member States nor the exchange and storage of information in other Member States for the purpose of the application of the customs legislation.
Article 7
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the following:
the common data requirements referred to in Article 6(2), taking into account the need to accomplish the customs formalities laid down in the customs legislation and the nature and purpose of the exchange and storage of information referred to in Article 6(1);
the specific cases where means for the exchange and storage of information, other than electronic data-processing techniques, may be used in accordance with point (a) of Article 6(3);
the type of information and the particulars that are to be contained in the records referred to in Articles 148(4) and 214(1).
Article 8
Conferral of implementing powers
The Commission shall specify, by means of implementing acts:
where necessary, the format and code of the common data requirements referred to in Article 6(2);
the procedural rules on the exchange and storage of information which can be made by means other than the electronic data-processing techniques referred to in Article 6(3).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 285(2).
Article 9
Registration
Where persons referred to in the first subparagraph are required to register, the following shall apply:
where they are established in the customs territory of the Union, they shall register with the customs authorities responsible for the place where they are established;
where they are not established in the customs territory of the Union, they shall register with the customs authorities responsible for the place where they first lodge a declaration or apply for a decision.
Article 10
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284, in order to determine:
the cases referred to in Article 9(2), where economic operators which are not established in the customs territory of the Union are required to register with the customs authorities;
the cases referred to in the first subparagraph of Article 9(3), where persons other than economic operators are required to register with the customs authorities;
the cases referred to in Article 9(4) where the customs authorities invalidate a registration.
Article 11
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the customs authority responsible for the registration referred to in Article 9.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 12
Communication of information and data protection
Such information may, however, be disclosed without permission where the customs authorities are obliged or authorised to do so pursuant to the provisions in force, particularly in respect of data protection, or in connection with legal proceedings.
Article 13
Exchange of additional information between customs authorities and economic operators
Article 14
Provision of information by the customs authorities
Article 15
Provision of information to the customs authorities
The lodging of a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification by a person to the customs authorities, or the submission of an application for an authorisation or any other decision, shall render the person concerned responsible for all of the following:
the accuracy and completeness of the information given in the declaration, notification or application;
the authenticity, accuracy and validity of any document supporting the declaration, notification or application;
where applicable, compliance with all of the obligations relating to the placing of the goods in question under the customs procedure concerned, or to the conduct of the authorised operations.
The first subparagraph shall also apply to the provision of any information in any other form required by, or given to, the customs authorities.
Where the declaration or notification is lodged, the application is submitted, or information is provided, by a customs representative of the person concerned, as referred to in Article 18, that customs representative shall also be bound by the obligations set out in the first subparagraph of this paragraph.
Article 16
Electronic systems
Article 17
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the technical arrangements for developing, maintaining and employing the electronic systems referred to in Article 16(1).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 18
Customs representative
Such representation may be either direct, in which case the customs representative shall act in the name of and on behalf of another person, or indirect, in which case the customs representative shall act in his or her own name but on behalf of another person.
Except where otherwise provided, that requirement shall be waived where the customs representative acts on behalf of persons who are not required to be established within the customs territory of the Union.
Article 19
Empowerment
Persons who fail to state that they are acting as a customs representative or who state that they are acting as a customs representative without being empowered to do so shall be deemed to be acting in their own name and on their own behalf.
In specific cases, the customs authorities shall not require such evidence to be provided.
Article 20
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 waiver referred to in the second subparagraph of Article 18(2) does not apply;
the cases where the evidence of empowerment referred to in the first subparagraph of Article 19(2) is not required by the customs authorities.
Article 21
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on the conferral and proving of the entitlement referred to in Article 18(3).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 22
Decisions taken upon application
A decision may also be applied for by, and taken with regard to, several persons, in accordance with the conditions laid down in the customs legislation.
Except where otherwise provided, the competent customs authority shall be that of the place where the applicant's main accounts for customs purposes are held or accessible, and where at least part of the activities to be covered by the decision are to be carried out.
Where the customs authorities establish that the application contains all the information required in order for them to be able to take the decision, they shall communicate its acceptance to the applicant within the period specified in the first subparagraph.
Where the customs authorities are unable to comply with the time-limit for taking a decision, they shall inform the applicant of that fact before the expiry of that time-limit, stating the reasons and indicating the further period of time which they consider necessary in order to take a decision. Except where otherwise provided, that further period of time shall not exceed 30 days.
Without prejudice to the second subparagraph, the customs authorities may extend the time-limit for taking a decision, as laid down in the customs legislation, where the applicant requests an extension to carry out adjustments in order to ensure the fulfilment of the conditions and criteria. Those adjustments and the further period of time necessary to carry them out shall be communicated to the customs authorities, which shall decide on the extension.
The first subparagraph shall not apply in any of the following cases:
where it concerns a decision referred to in Article 33(1);
in the event of refusal of the benefit of a tariff quota where the specified tariff quota volume is reached, as referred to in the first subparagraph of Article 56(4);
where the nature or the level of a threat to the security and safety of the Union and its residents, to human, animal or plant health, to the environment or to consumers so requires;
where the decision aims at securing the implementation of another decision for which the first subparagraph has been applied, without prejudice to the law of the Member State concerned;
where it would prejudice investigations initiated for the purpose of combating fraud;
in other specific cases.
Article 23
Management of decisions taken upon application
In specific cases the customs authorities shall carry out the following:
re-assess a decision;
suspend a decision which is not to be annulled, revoked or amended.
Article 24
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284, in order to determine:
the exceptions to the third subparagraph of Article 22(1);
the conditions for the acceptance of an application, referred to in Article 22(2);
the time-limit to take a specific decision, including the possible extension of that time-limit, in accordance with Article 22(3);
the cases, referred to in Article 22(4), where the decision takes effect from a date which is different from the date on which the applicant receives it or is deemed to have received it;
the cases, referred to in Article 22(5), where the decision is not valid without limitation of time;
the duration of the period referred to in the first subparagraph of Article 22(6);
the specific cases, referred to in point (f) of the second subparagraph of Article 22(6), where the applicant is given no opportunity to express his or her point of view;
the cases and the rules for re-assessing and suspending decisions in accordance with Article 23(4);
Article 25
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for:
the submission and the acceptance of the application for a decision, referred to in Article 22(1) and (2);
taking the decision referred to in Article 22, including, where appropriate, the consultation of the Member States concerned;
monitoring a decision, in accordance with Article 23(5).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 26
Union-wide validity of decisions
Except where the effect of a decision is limited to one or several Member States, decisions relating to the application of the customs legislation shall be valid throughout the customs territory of the Union.
Article 27
Annulment of favourable decisions
The customs authorities shall annul a decision favourable to the holder of the decision if all the following conditions are fulfilled:
the decision was taken on the basis of incorrect or incomplete information;
the holder of the decision knew or ought reasonably to have known that the information was incorrect or incomplete;
if the information had been correct and complete, the decision would have been different.
Article 28
Revocation and amendment of favourable decisions
A favourable decision shall be revoked or amended where, in cases other than those referred to in Article 27:
one or more of the conditions for taking that decision were not or are no longer fulfilled; or
upon application by the holder of the decision.
However, in exceptional cases where the legitimate interests of the holder of the decision so require, the customs authorities may defer the date on which revocation or amendment takes effect up to one year. That date shall be indicated in the revoking or amending decision.
Article 29
Decisions taken without prior application
Except when a customs authority acts as a judicial authority, Article 22(4), (5), (6) and (7), Article 23(3) and Articles 26, 27 and 28 shall also apply to decisions taken by the customs authorities without prior application by the person concerned.
Article 30
Limitations applicable to decisions on goods placed under a customs procedure or in temporary storage
Except where the person concerned so requests, the revocation, amendment or suspension of a favourable decision shall not affect goods which, at the moment where the revocation, amendment or suspension takes effect, have already been placed and are still under a customs procedure or in temporary storage by virtue of the revoked, amended or suspended decision.
Article 31
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
the cases, referred to in Article 28(2), where a favourable decision addressed to several persons may be revoked also in respect of persons other than the person who fails to fulfil an obligation imposed under that decision;
the exceptional cases, in which the customs authorities may defer the date on which revocation or amendment takes effect in accordance with the second subparagraph of Article 28(4).
Article 32
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for annulling, revoking or amending favourable decisions.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 33
Decisions relating to binding information
Such an application shall not be accepted in any of the following circumstances:
where the application is made, or has already been made, at the same or another customs office, by or on behalf of the holder of a decision in respect of the same goods and, for BOI decisions, under the same circumstances determining the acquisition of origin;
where the application does not relate to any intended use of the BTI or BOI decision or any intended use of a customs procedure.
BTI or BOI decisions shall be binding, only in respect of the tariff classification or determination of the origin of goods:
on the customs authorities, as against the holder of the decision, only in respect of goods for which customs formalities are completed after the date on which the decision takes effect;
on the holder of the decision, as against the customs authorities, only with effect from the date on which he or she receives, or is deemed to have received, notification of the decision.
For the application of a BTI or BOI decision in the context of a particular customs procedure, the holder of the decision shall be able to prove that:
in the case of a BTI decision, the goods declared correspond in every respect to those described in the decision;
in the case of a BOI decision, the goods in question and the circumstances determining the acquisition of origin correspond in every respect to the goods and the circumstances described in the decision.
Article 34
Management of decisions relating to binding information
A BTI decision shall cease to be valid before the end of the period referred to in Article 33(3) where it no longer conforms to the law, as a result of either of the following:
the adoption of an amendment to the nomenclatures referred to in points (a) and (b) of Article 56(2);
the adoption of measures referred to in Article 57(4);
with effect from the date of application of such amendment or measures.
A BOI decision shall cease to be valid before the end of the period referred to in Article 33(3) in any of the following cases:
where a regulation is adopted or an agreement is concluded by, and becomes applicable in, the Union, and the BOI decision no longer conforms to the law thereby laid down, with effect from the date of application of that regulation or agreement;
where it is no longer compatible with the Agreement on Rules of Origin established in the World Trade Organisation (WTO) or with the explanatory notes or an origin opinion adopted for the interpretation of that Agreement, with effect from the date of their publication in the Official Journal of the European Union.
The customs authorities shall revoke BTI decisions:
where they are no longer compatible with the interpretation of any of the nomenclatures referred to in points (a) and (b) of Article 56(2) resulting from any of the following:
explanatory notes referred to in the second indent of point (a) of Article 9(1) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff ( 2 ), with effect from the date of their publication in the Official Journal of the European Union;
a judgment of the Court of Justice of the European Union, with effect from the date of publication of the operative part of the judgment in the Official Journal of the European Union;
classification decisions, classification opinions or amendments of the explanatory notes to the Nomenclature of the Harmonized Commodity Description and Coding System, adopted by the Organization set-up by the Convention establishing a Customs Co-operation Council, done at Brussels on 15 December 1950, with effect from the date of publication of the Commission Communication in the 'C' series of the Official Journal of the European Union; or
in other specific cases.
BOI decisions shall be revoked:
where they are no longer compatible with a judgment of the Court of Justice of the European Union, with effect from the date of publication of the operative part of the judgment in the Official Journal of the European Union; or
in other specific cases.
The extended use referred to in the first subparagraph shall not exceed six months from the date on which the BTI or BOI decision ceases to be valid or is revoked. However, a measure referred to in Article 57(4) or in Article 67 may exclude that extended use or lay down a shorter period of time. In the case of products for which an import or export certificate is submitted when customs formalities are carried out, the period of six months shall be replaced by the period of validity of the certificate.
In order to benefit from the extended use of a BTI or BOI decision, the holder of that decision shall lodge an application to the customs authority that took the decision within 30 days of the date on which it ceases to be valid or is revoked, indicating the quantities for which a period of extended use is requested and the Member State or Member States in which goods will be cleared under the period of extended use. That customs authority shall take a decision on the extended use and notify the holder, without delay, and at the latest within 30 days of the date on which it receives all the information required in order to enable it to take that decision.
The Commission shall notify the customs authorities where:
the taking of BTI and BOI decisions, for goods whose correct and uniform tariff classification or determination of origin is not ensured, is suspended; or
the suspension referred to in point (a) is withdrawn.
Article 35
Decisions relating to binding information with regard to other factors
In specific cases, the customs authorities shall, upon application, take decisions relating to binding information with regard to other factors referred to in Title II, on the basis of which import or export duty and other measures in respect of trade in goods are applied.
Article 36
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
the specific cases referred to in point (b) of Article 34(7) and point (b) of Article 34(8), where BTI and BOI decisions are to be revoked;
the cases referred to in Article 35, where decisions relating to binding information are taken with regard to other factors on the basis of which import or export duty and other measures in respect of trade in goods are applied.
Article 37
Conferral of implementing powers
The Commission shall adopt, by means of implementing acts, the procedural rules for:
using a BTI or BOI decision after it ceases to be valid or is revoked, in accordance with Article 34(9);
the Commission to notify the customs authorities in accordance with points (a) and (b) of Article 34(10);
using decisions referred to in Article 35 and determined in accordance with point (b) of Article 36 after they cease to be valid;
suspending decisions referred to in Article 35 and determined in accordance with point (b) of Article 36 and notifying the suspension or the withdrawal of the suspension to the customs authorities.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
The Commission shall adopt, by means of implementing acts, the decisions requesting Member States to revoke:
decisions referred to in Article 34(11);
decisions referred to in Article 35 and determined in accordance with point (b) of Article 36.
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 38
Application and authorisation
The customs authorities shall, following consultation with other competent authorities if necessary, grant that status, which shall be subject to monitoring.
The status of authorised economic operator shall consist in the following types of authorisations:
that of an authorised economic operator for customs simplifications, which shall enable the holder to benefit from certain simplifications in accordance with the customs legislation; or
that of an authorised economic operator for security and safety that shall entitle the holder to facilitations relating to security and safety.
Article 39
Granting of status
The criteria for the granting of the status of authorised economic operator shall be the following:
the absence of any serious infringement or repeated infringements of customs legislation and taxation rules, including no record of serious criminal offences relating to the economic activity of the applicant;
the demonstration by the applicant of a high level of control of his or her operations and of the flow of goods, by means of a system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls;
financial solvency, which shall be deemed to be proven where the applicant has good financial standing, which enables him or her to fulfil his or her commitments, with due regard to the characteristics of the type of business activity concerned;
with regard to the authorisation referred to in point (a) of Article 38(2), practical standards of competence or professional qualifications directly related to the activity carried out; and
with regard to the authorisation referred to in point (b) of Article 38(2), appropriate security and safety standards, which shall be considered as fulfilled where the applicant demonstrates that he or she maintains appropriate measures to ensure the security and safety of the international supply chain including in the areas of physical integrity and access controls, logistical processes and handling of specific types of goods, personnel and identification of his or her business partners.
Article 40
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the following:
the simplifications referred to in point (a) of Article 38(2);
the facilitations referred to in point (b) of Article 38(2);
the more favourable treatment referred to in Article 38(6).
Article 41
Conferral of implementing powers
The Commission shall adopt, by means of implementing acts, the modalities for the application of the criteria referred to in Article 39.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 42
Application of penalties
Where administrative penalties are applied, they may take, inter alia, one or both of the following forms:
a pecuniary charge by the customs authorities, including, where appropriate, a settlement applied in place of and in lieu of a criminal penalty;
the revocation, suspension or amendment of any authorisation held by the person concerned.
Article 43
Decisions taken by a judicial authority
Articles 44 and 45 shall not apply to appeals lodged with a view to the annulment, revocation or amendment of a decision relating to the application of the customs legislation taken by a judicial authority, or by customs authorities acting as judicial authorities.
Article 44
Right of appeal
Any person who has applied to the customs authorities for a decision and has not obtained a decision on that application within the time-limits referred to in Article 22(3) shall also be entitled to exercise the right of appeal.
The right of appeal may be exercised in at least two steps:
initially, before the customs authorities or a judicial authority or other body designated for that purpose by the Member States;
subsequently, before a higher independent body, which may be a judicial authority or an equivalent specialised body, according to the provisions in force in the Member States.
Article 45
Suspension of implementation
Article 46
Risk management and customs controls
Customs controls may in particular consist of examining goods, taking samples, verifying the accuracy and completeness of the information given in a declaration or notification and the existence, authenticity, accuracy and validity of documents, examining the accounts of economic operators and other records, inspecting means of transport, inspecting luggage and other goods carried by or on persons and carrying out official enquiries and other similar acts.
Controls based upon such information and criteria shall be carried out without prejudice to other controls carried out in accordance with paragraph 1 or with other provisions in force.
The risk management shall include activities such as collecting data and information, analysing and assessing risk, prescribing and taking action and regularly monitoring and reviewing that process and its outcomes, based on international, Union and national sources and strategies.
Customs authorities shall exchange risk information and risk analysis results where:
the risks are assessed by a customs authority as being significant and requiring customs control and the results of the control establish that the event triggering the risks has occurred; or
the control results do not establish that the event triggering the risks has occurred, but the customs authority concerned considers the threat to present a high risk elsewhere in the Union.
For the establishment of the common risk criteria and standards, the control measures and the priority control areas referred to in paragraph 3, account shall be taken of all of the following:
the proportionality to the risk;
the urgency of the necessary application of the controls;
the probable impact on trade flow, on individual Member States and on control resources.
The common risk criteria and standards referred to in paragraph 3 shall include all of the following:
a description of the risks;
the factors or indicators of risk to be used to select goods or economic operators for customs control;
the nature of customs controls to be undertaken by the customs authorities;
the duration of the application of the customs controls referred to in point (c).
Article 47
Cooperation between authorities
Article 48
Post-release control
For the purpose of customs controls, the customs authorities may verify the accuracy and completeness of the information given in a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification, and the existence, authenticity, accuracy and validity of any supporting document and may examine the accounts of the declarant and other records relating to the operations in respect of the goods in question or to prior or subsequent commercial operations involving those goods after having released them. Those authorities may also examine such goods and/or take samples where it is still possible for them to do so.
Such controls may be carried out at the premises of the holder of the goods or of the holder's representative, of any other person directly or indirectly involved in those operations in a business capacity or of any other person in possession of those documents and data for business purposes.
Article 49
Intra-Union flights and sea crossings
Paragraph 1 shall apply without prejudice to either of the following:
security and safety checks;
checks linked to prohibitions or restrictions.
Article 50
Conferral of implementing powers
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
On imperative grounds of urgency relating to such measures, duly justified by the need to rapidly update the common risk management framework and adapt the exchange of risk information and analysis, common risk criteria and standards, control measures and priority control areas to the evolution of risks, 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.
The Commission shall determine, by means of implementing acts, the ports or airports where, in accordance with Article 49, customs controls and formalities are applied to the following:
the cabin and hold baggage of persons:
taking a flight in an aircraft which comes from a non-Union airport and which, after a stopover at a Union airport, continues to another Union airport;
taking a flight in an aircraft which stops over at a Union airport before continuing to a non-Union airport;
using a maritime service provided by the same vessel and comprising successive legs departing from, calling at or terminating in a non-Union port;
on board pleasure craft and tourist or business aircraft;
cabin and hold baggage:
arriving at a Union airport on board an aircraft coming from a non-Union airport and transferred at that Union airport to another aircraft proceeding on an intra-Union flight;
loaded at a Union airport onto an aircraft proceeding on an intra-Union flight for transfer at another Union airport to an aircraft whose destination is a non-Union airport.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 51
Keeping of documents and other information
In the case of goods released for free circulation in circumstances other than those referred to in the third subparagraph, or goods declared for export, that period shall run from the end of the year in which the customs declarations for release for free circulation or export are accepted.
In the case of goods released for free circulation duty-free or at a reduced rate of import duty on account of their end-use, that period shall run from the end of the year in which they cease to be subject to customs supervision.
In the case of goods placed under another customs procedure or of goods in temporary storage, that period shall run from the end of the year in which the customs procedure concerned has been discharged or temporary storage has ended.
Where an appeal has been lodged or where court proceedings have begun, the documents and information shall be kept for the period provided for in paragraph 1 or until the appeals procedure or court proceedings are terminated, whichever is the later.
Article 52
Charges and costs
Customs authorities may impose charges or recover costs where specific services are rendered, in particular the following:
attendance, where requested, by customs staff outside official office hours or at premises other than customs premises;
analyses or expert reports on goods and postal fees for the return of goods to an applicant, particularly in respect of decisions taken pursuant to Article 33 or the provision of information in accordance with Article 14(1);
the examination or sampling of goods for verification purposes, or the destruction of goods, where costs other than the cost of using customs staff are involved;
exceptional control measures, where these are necessary due to the nature of the goods or to a potential risk.
CHAPTER 3
Currency conversion and time-limits
Article 53
Currency conversion
The competent authorities shall publish and/or make available on the Internet the rate of exchange applicable where the conversion of currency is necessary for one of the following reasons:
because factors used to determine the customs value of goods are expressed in a currency other than that of the Member State where the customs value is determined;
because the value of the euro is required in national currencies for the purposes of determining the tariff classification of goods and the amount of import and export duty, including value thresholds in the Common Customs Tariff.
Article 54
Conferral of implementing powers
The Commission shall lay down, by means of implementing acts, rules on currency conversions for the purposes referred to in Article 53(1) and (2).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 55
Periods, dates and time-limits
TITLE II
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED
CHAPTER 1
Common Customs Tariff and tariff classification of goods
Article 56
Common Customs Tariff and surveillance
Other measures prescribed by Union provisions governing specific fields relating to trade in goods shall, where appropriate, be applied in accordance with the tariff classification of those goods.
The Common Customs Tariff shall comprise all of the following:
the Combined Nomenclature of goods as laid down in Regulation (EEC) No 2658/87;
any other nomenclature which is wholly or partly based on the Combined Nomenclature or which provides for further subdivisions to it, and which is established by Union provisions governing specific fields with a view to the application of tariff measures relating to trade in goods;
the conventional or normal autonomous customs duty applicable to goods covered by the Combined Nomenclature;
the preferential tariff measures contained in agreements which the Union has concluded with certain countries or territories outside the customs territory of the Union or groups of such countries or territories;
preferential tariff measures adopted unilaterally by the Union in respect of certain countries or territories outside the customs territory of the Union or groups of such countries or territories;
autonomous measures providing for a reduction in, or exemption from, customs duty on certain goods;
favourable tariff treatment specified for certain goods, by reason of their nature or end-use, in the framework of measures referred to under points (c) to (f) or (h);
other tariff measures provided for by agricultural or commercial or other Union legislation.
In the case of tariff ceilings such application shall cease by virtue of a legal act of the Union.
Article 57
Tariff classification of goods
Article 58
Conferral of implementing powers
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
On imperative grounds of urgency relating to such measures, duly justified by the need to rapidly ensure the correct and uniform application of the Combined Nomenclature, 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.
CHAPTER 2
Origin of goods
Article 59
Scope
Articles 60 and 61 shall lay down rules for the determination of the non-preferential origin of goods for the purposes of applying the following:
the Common Customs Tariff, with the exception of the measures referred to in points (d) and (e) of Article 56(2);
measures, other than tariff measures, established by Union provisions governing specific fields relating to trade in goods; and
other Union measures relating to the origin of goods.
Article 60
Acquisition of origin
Article 61
Proof of origin
Article 62
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284, laying down the rules under which goods, whose determination of non-preferential origin is required for the purposes of applying the Union measures referred to in Article 59, are considered as wholly obtained in a single country or territory or to have undergone their last, substantial, economically-justified processing or working, in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture in a country or territory, in accordance with Article 60.
Article 63
Conferral of implementing powers
The Commission shall adopt, by means of implementing acts, the procedural rules for the provision and verification of the proof of origin referred to in Article 61.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 64
Preferential origin of goods
Those rules shall be based either on the criterion that goods are wholly obtained or on the criterion that goods result from sufficient processing or working.
The temporary derogation shall be justified by one of the following reasons:
internal or external factors temporarily deprive the beneficiary country or territory of the ability to comply with the rules on preferential origin;
the beneficiary country or territory requires time to prepare itself to comply with those rules.
A request for derogation shall be made in writing to the Commission by the beneficiary country or territory concerned. The request shall state the reasons, as indicated in the second subparagraph, why derogation is required and shall contain appropriate supporting documents.
The temporary derogation shall be limited to the duration of the effects of the internal or external factors giving rise to it or the length of time needed for the beneficiary country or territory to achieve compliance with the rules.
Where a derogation is granted, the beneficiary country or territory concerned shall comply with any requirements laid down as to information to be provided to the Commission concerning the use of the derogation and the management of the quantities for which the derogation is granted.
Article 65
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284, laying down the rules on preferential origin referred to in Article 64(3).
Article 66
Conferral of implementing powers
The Commission shall adopt by means of implementing acts:
the procedural rules, referred to in Article 64(1), to facilitate the establishment in the Union of the preferential origin of goods;
a measure granting a beneficiary country or territory the temporary derogation referred to in Article 64(6).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 67
Measures taken by the Commission
The Commission may adopt measures to determine the origin of specific goods in accordance with the rules of origin applicable to those goods.
Article 68
Conferral of implementing powers
The Commission shall adopt, by means of implementing acts, the measures referred to in Article 67. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
On imperative grounds of urgency relating to such measures, duly justified by the need to rapidly ensure the correct and uniform application of rules of origin, 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.
CHAPTER 3
Value of goods for customs purposes
Article 69
Scope
The customs value of goods, for the purposes of applying the Common Customs Tariff and non-tariff measures laid down by Union provisions governing specific fields relating to trade in goods, shall be determined in accordance with Articles 70 and 74.
Article 70
Method of customs valuation based on the transaction value
The transaction value shall apply provided that all of the following conditions are fulfilled:
there are no restrictions as to the disposal or use of the goods by the buyer, other than any of the following:
restrictions imposed or required by a law or by the public authorities in the Union;
limitations of the geographical area in which the goods may be resold;
restrictions which do not substantially affect the customs value of the goods;
the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued;
no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made;
the buyer and seller are not related or the relationship did not influence the price.
Article 71
Elements of the transaction value
In determining the customs value under Article 70, the price actually paid or payable for the imported goods shall be supplemented by:
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:
commissions and brokerage, except buying commissions;
the cost of containers which are treated as being one, for customs purposes, with the goods in question; and
the cost of packing, whether for labour or materials;
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:
materials, components, parts and similar items incorporated into the imported goods;
tools, dies, moulds and similar items used in the production of the imported goods;
materials consumed in the production of the imported goods; and
engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the Union and necessary for the production of the imported goods;
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;
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
the following costs up to the place where goods are brought into the customs territory of the Union:
the cost of transport and insurance of the imported goods; and
loading and handling charges associated with the transport of the imported goods.
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:
the cost of transport of the imported goods after their entry into the customs territory of the Union;
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;
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:
such goods are actually sold at the price declared as the price actually paid or payable;
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;
charges for the right to reproduce the imported goods in the Union;
buying commissions;
import duties or other charges payable in the Union by reason of the import or sale of the goods;
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:
amounts which are to be included in the customs value in accordance with Article 70(2); and
the amounts referred to in Articles 71 and 72.
Article 74
Secondary methods of customs valuation
The order of application of points (c) and (d) of paragraph 2 shall be reversed if the declarant so requests.
The customs value, pursuant to paragraph 1, shall be:
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;
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;
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
the computed value, consisting of the sum of:
the cost or value of materials and fabrication or other processing employed in producing the imported goods;
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;
the cost or value of the elements referred to in point (e) of Article 71(1).
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:
the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade;
Article VII of the General Agreement on Tariffs and Trade;
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:
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;
the application of the conditions referred to in Article 70(3);
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).
TITLE III
CUSTOMS DEBT AND GUARANTEES
CHAPTER 1
Incurrence of a customs debt
Article 77
Release for free circulation and temporary admission
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:
release for free circulation, including under the end-use provisions;
temporary admission with partial relief from import duty.
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
Article 79
Customs debt incurred through non-compliance
For goods liable to import duty, a customs debt on import shall be incurred through non-compliance with any of the following:
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;
one of the obligations laid down in the customs legislation concerning the end-use of goods within the customs territory of the Union;
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.
The time at which the customs debt is incurred shall be either of the following:
the moment when the obligation the non-fulfilment of which gives rise to the customs debt is not met or ceases to be met;
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.
In cases referred to under points (a) and (b) of paragraph 1, the debtor shall be any of the following:
any person who was required to fulfil the obligations concerned;
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;
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.
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
The first subparagraph shall apply where a customs debt is incurred in respect of scrap and waste resulting from the destruction of such goods.
Article 81
Export and outward processing
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
For goods liable to export duty, a customs debt on export shall be incurred through non-compliance with either of the following:
one of the obligations laid down in the customs legislation for the exit of the goods;
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.
The time at which the customs debt is incurred shall be one of the following:
the moment at which the goods are actually taken out of the customs territory of the Union without a customs declaration;
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;
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.
In cases referred to under point (a) of paragraph 1, the debtor shall be any of the following:
any person who was required to fulfil the obligation concerned;
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;
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.
Article 83
Prohibitions and restrictions
However, no customs debt shall be incurred on either of the following:
the unlawful introduction into the customs territory of the Union of counterfeit currency;
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.
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
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
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.
Article 87
Place where the customs debt is incurred
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.
Article 88
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 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;
the cases referred to in Article 86(4);
the time-limit referred to in Article 87(2).
CHAPTER 2
Guarantee for a potential or existing customs debt
Article 89
General provisions
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:
the guarantee is used for the placing of goods under the Union transit procedure; or
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.
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.
No guarantee shall be required in any of the following situations:
goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways;
goods carried by a fixed transport installation;
in specific cases where goods are placed under the temporary admission procedure;
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.
Article 90
Compulsory guarantee
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.
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
A guarantee may be provided in one of the following forms:
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;
by an undertaking given by a guarantor;
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.
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
Article 95
Comprehensive guarantee
The authorisation referred to in Article 89(5) shall be granted only to persons who satisfy all of the following conditions:
they are established in the customs territory of the Union;
they fulfil the criteria laid down in point (a) of Article 39;
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.
Article 96
Temporary prohibitions relating to the use of comprehensive guarantees
In the context of special procedures or temporary storage, the Commission may decide to temporarily prohibit recourse to any of the following:
the comprehensive guarantee for a reduced amount or a guarantee waiver referred to in Article 95(2);
the comprehensive guarantee referred to in Article 95, in respect of goods which have been identified as being subject to large-scale fraud.
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:
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;
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
Article 99
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
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;
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;
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);
time-limits for the release of a guarantee.
Article 100
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules:
for determining the amount of the guarantee, including the reduced amount referred to in Article 95(2) and (3);
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;
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).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
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.
CHAPTER 3
Recovery, payment, repayment and remission of the amount of import or export duty
Article 101
Determination of the amount of import or export duty
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
The notification referred to in the first subparagraph shall not be made in any of the following cases:
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;
where the amount of import or export duty payable exceeds that determined on the basis of a decision made in accordance with Article 33;
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;
where the customs authorities are exempted under the customs legislation from notification of the customs debt.
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.
Article 103
Limitation of the customs debt
The periods laid down in paragraphs 1 and 2 shall be suspended where:
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
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.
Article 104
Entry in the accounts
The first subparagraph shall not apply in cases referred to in the second subparagraph of Article 102(1).
Article 105
Time of entry in the accounts
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.
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.
Article 106
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, ►C2 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
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.
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:
where an application for remission of duty is made in accordance with Article 121;
where goods are to be confiscated, destroyed or abandoned to the State;
where the customs debt was incurred pursuant to Article 79 and there is more than one debtor.
Article 109
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:
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);
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;
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
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
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.
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
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.
The rate of interest on arrears shall be set in accordance with paragraph 1.
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
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:
overcharged amounts of import or export duty;
defective goods or goods not complying with the terms of the contract;
error by the competent authorities;
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.
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:
where the customs authorities consider that the special circumstances are the result of the Commission failing in its obligations;
where the customs authorities consider that the Commission committed an error within the meaning of Article 119;
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 ( 6 ), 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;
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:
where the Commission has already adopted a decision on a case involving comparable issues of fact and of law;
where the Commission is already considering a case involving comparable issues of fact and of law.
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.
In such cases, ►C2 any interest paid under the second subparagraph of paragraph 6 shall be reimbursed. ◄
Article 117
Overcharged amounts of import or export duty
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:
in the case of a tariff quota, its volume has not been exhausted;
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
Defective goods shall be deemed to include goods damaged before their release.
Repayment or remission shall not be granted where:
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;
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
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.
Article 119
Error by the competent authorities
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:
the debtor could not reasonably have detected that error; and
the debtor was acting in good faith.
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
Article 121
Procedure for repayment and remission
Applications for repayment or remission in accordance with Article 116 shall be submitted to the customs authorities within the following periods:
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;
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;
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.
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:
the conditions for the acceptance of the file;
the time-limit to take a decision and the suspension of that time-limit;
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;
the notification of the decision;
the consequences of a failure to take a decision or to notify such decision.
Article 123
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for:
repayment and remission, as referred to in Article 116;
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).
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.
CHAPTER 4
Extinguishment of a customs debt
Article 124
Extinguishment
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:
where the debtor can no longer be notified of the customs debt, in accordance with Article 103;
by payment of the amount of import or export duty;
subject to paragraph 5, by remission of the amount of import or export duty;
where, in respect of goods declared for a customs procedure entailing the obligation to pay import or export duty, the customs declaration is invalidated;
where goods liable to import or export duty are confiscated or seized and simultaneously or subsequently confiscated;
where goods liable to import or export duty are destroyed under customs supervision or abandoned to the State;
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;
where the customs debt was incurred pursuant to Article 79 or 82 and where the following conditions are fulfilled:
the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the temporary storage or of the customs procedure concerned and did not constitute an attempt at deception;
all of the formalities necessary to regularise the situation of the goods are subsequently carried out;
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;
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;
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.
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 temporary storage or of the customs procedure concerned and to supplement point (h)(i) of Article 124(1).
TITLE IV
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1
Entry summary declaration
Article 127
Lodging of an entry summary declaration
The obligation referred to in paragraph 1 shall be waived:
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
in other cases, where duly justified by the type of goods or traffic, or where required by international agreements.
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.
Notwithstanding the obligations of the carrier, the entry summary declaration may be lodged instead by one of the following persons:
the importer or consignee or other person in whose name or on whose behalf the carrier acts;
any person who is able to present the goods in question or have them presented at the customs office of entry.
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
No amendment shall be possible after any of the following:
the customs authorities have informed the person who lodged the entry summary declaration that they intend to examine the goods;
the customs authorities have established that the particulars of the entry summary declaration are incorrect;
the goods have already been presented to customs.
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:
upon application by the declarant; or
after 200 days have elapsed since the declaration was lodged.
Article 130
Declarations lodged instead 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:
the cases where the obligation to lodge an entry summary declaration is waived, in accordance with point (b) of Article 127(2);
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;
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:
the procedural rules for lodging the entry summary declaration referred to in Article 127;
the procedural rules and the provision of particulars of the entry summary declaration by the other persons referred to in Article 127(6);
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;
the procedural rules for amending the entry summary declaration, in accordance with Article 129(1);
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).
CHAPTER 2
Arrival of goods
Article 133
Notification of arrival of a sea-going vessel or of an aircraft
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.
Article 134
Customs supervision
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.
Article 135
Conveyance to the appropriate place
Article 136
Goods that have temporarily left the customs territory of the Union by sea or air
Article 137
Conveyance under special circumstances
Article 138
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on:
the notification of arrival referred to in Article 133;
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
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:
the person who brought the goods into the customs territory of the Union;
the person in whose name or on whose behalf the person who brought the goods into that territory acts;
the person who assumed responsibility for carriage of the goods after they were brought into the customs territory of the Union.
Notwithstanding the obligations of the person described in paragraph 1, presentation of the goods may be effected instead by one of the following persons:
any person who immediately places the goods under a customs procedure;
the holder of an authorisation for the operation of storage facilities or any person who carries out an activity in a free zone.
Article 140
Unloading and examination of goods
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.
Article 141
Goods moved under transit
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
Customs authorities may accept that the temporary storage declaration also takes one of the following forms:
a reference to any entry summary declaration lodged for the goods concerned, supplemented by the particulars of a temporary storage declaration;
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.
The temporary storage declaration may be used also for the purpose of:
the notification of arrival referred to in Article 133; or
the presentation of the goods to customs referred to in Article 139, insofar as it fulfils the conditions laid down in those provisions.
Article 146
Amendment and invalidation of a temporary storage declaration
No amendment shall be possible after any of the following:
the customs authorities have informed the person who lodged the declaration that they intend to examine the goods;
the customs authorities have established that particulars of the declaration are incorrect.
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:
upon application by the declarant; or
after 30 days have elapsed since the declaration was lodged.
Article 147
Conditions and responsibilities for the temporary storage of goods
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:
ensuring that goods in temporary storage are not removed from customs supervision;
fulfilling the obligations arising from the storage of goods in temporary storage.
Article 148
Authorisation for the operation of temporary storage facilities
The conditions under which the operation of temporary storage facilities is permitted shall be set out in the authorisation.
The authorisation referred to in paragraph 1 shall be granted only to persons who satisfy all of the following conditions:
they are established in the customs territory of the Union;
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);
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.
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.
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:
such movement takes place under the responsibility of one customs authority;
such movement is covered by only one authorisation, issued to an authorised economic operator for customs simplifications; or
in other cases of movement.
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:
the conditions for approving the places referred to in Article 147(1);
the conditions for granting the authorisation for the operation of temporary storage facilities, referred to in Article 148;
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:
lodging the temporary storage declaration referred to in Article 145;
amending the temporary storage declaration, in accordance with Article 146(1);
invalidating the temporary storage declaration, in accordance with Article 146(2);
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).
TITLE V
GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
CHAPTER 1
Customs status of goods
Article 153
Presumption of customs status of Union goods
Article 154
Loss of customs status of Union goods
Union goods shall become non-Union goods in the following cases:
where they are taken out of the customs territory of the Union, insofar as the rules on internal transit do not apply;
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;
where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains;
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
Article 156
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 presumption laid down in Article 153(1) does not apply;
the conditions for granting facilitation in the establishment of the proof of customs status of Union goods;
the cases where the goods referred to in Article 153(3) do not have the customs status of Union goods;
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).
CHAPTER 2
Placing goods under a customs procedure
Article 158
Customs declaration of goods and customs supervision of Union goods
Article 159
Competent customs offices
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:
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;
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
The supporting documents for the applicable Union non-customs formalities listed in the Annex to Regulation (EU) 2022/2399 shall be deemed to be in the possession of the declarant and at the disposal of the customs authorities at the time when the customs declaration is lodged, provided that those authorities are able to obtain the necessary data from the corresponding Union non-customs systems through the European Union Customs Single Window Certificates Exchange System in accordance with Article 10(1), points (a) and (c), of that Regulation.
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:
for lodging the standard customs declaration referred to in Article 162;
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
Article 167
Supplementary declaration
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.
The obligation to lodge a supplementary declaration shall be waived in the following cases:
where the goods are placed under a customs warehousing procedure;
in other specific cases.
The customs authorities may waive the requirement to lodge a supplementary declaration where the following conditions apply:
the simplified declaration concerns goods the value and quantity of which is below the statistical threshold;
the simplified declaration already contains all the information needed for the customs procedure concerned; and
the simplified declaration is not made by entry in the declarant's records.
Article 168
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 166(2);
the specific time-limit referred to in the first subparagraph of Article 167(1) within which the supplementary declaration is to be lodged;
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;
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:
the simplified declaration referred to in Article 166;
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
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.
By way of derogation from paragraph 2, the following declarants shall not be required to be established in the customs territory of the Union:
persons who lodge a customs declaration for transit or temporary admission;
persons, who occasionally lodge a customs declaration, including for end-use or inward processing, provided that the customs authorities consider this to be justified;
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.
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
Article 173
Amendment of a customs declaration
No such amendment shall be permitted where it is applied for after any of the following events:
the customs authorities have informed the declarant that they intend to examine the goods;
the customs authorities have established that the particulars of the customs declaration are incorrect;
the customs authorities have released the goods.
Article 174
Invalidation of a customs declaration
The customs authorities shall, upon application by the declarant, invalidate a customs declaration already accepted in either of the following cases:
where they are satisfied that the goods are immediately to be placed under another customs procedure;
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.
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).
Article 176
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for:
lodging a customs declaration in accordance with Article 171;
accepting a customs declaration as referred to in Article 172, including the application of those rules in the cases referred to in Article 179;
amending the customs declaration after the release of the goods in accordance with Article 173(3).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 177
Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings
Article 178
Conferral of implementing powers
The Commission shall adopt, by means of implementing acts, measures for the determination of the tariff subheading for the application of Article 177(1).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 179
Centralised clearance
The requirement for the authorisation referred to in the first subparagraph may be waived where the customs declaration is lodged and the goods presented to customs offices under the responsibility of one customs authority.
The customs office at which the customs declaration is lodged shall:
supervise the placing of the goods under the customs procedure concerned;
carry out the customs controls for the verification of the customs declaration, referred to in points (a) and (b) of Article 188;
where justified, request that the customs office at which the goods are presented carry out the customs controls for the verification of the customs declaration referred to in points (c) and (d) of Article 188; and
carry out the customs formalities for the recovery of the amount of import or export duty corresponding to any customs debt.
The customs office at which the customs declaration is lodged shall release the goods in accordance with Articles 194 and 195, taking into account:
the results of its own controls for the verification of the customs declaration;
the results of the controls carried out by the customs office at which the goods are presented for the verification of the customs declaration and the controls pertaining to goods brought into or taken out of the customs territory of the Union.
Article 180
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the conditions for granting the authorisation referred to in the first subparagraph of Article 179(1).
Article 181
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules concerning:
the centralised clearance, including the relevant customs formalities and controls, referred to in Article 179;
the waiver from the obligation for goods to be presented referred to in Article 182(3) in the context of centralised clearance.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 182
Entry in the declarant's records
That waiver may be granted where all of the following conditions are fulfilled:
the declarant is an authorised economic operator for customs simplifications;
the nature and flow of the goods concerned so warrant and are known by the customs authority;
the supervising customs office has access to all the information it considers necessary to enable it to exercise its right to examine the goods should the need arise;
at the time of the entry into the records, the goods are no longer subject to prohibitions or restrictions, except where otherwise provided in the authorisation.
However, the supervising customs office may, in specific situations, request that the goods be presented.
Article 183
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the conditions for granting the authorisation referred to in Article 182(1).
Article 184
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on entry in the declarant's records referred to in Article 182, including the relevant customs formalities and controls.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 185
Self-assessment
Article 186
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 185(1);
the customs formalities and the controls to be carried out by the holder of the authorisation referred to in Article 185(1).
Article 187
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules regarding the customs formalities and the controls to be carried out by the holder of the authorisation in accordance with Article 185(1).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
CHAPTER 3
Verification and release of goods
Article 188
Verification of a customs declaration
The customs authorities may, for the purpose of verifying the accuracy of the particulars contained in a customs declaration which has been accepted:
examine the declaration and the supporting documents;
require the declarant to provide other documents;
examine the goods;
take samples for analysis or for detailed examination of the goods.
Article 189
Examination and sampling of goods
Article 190
Partial examination and sampling of goods
However, the declarant may request a further examination or sampling of the goods if he or she considers that the results of the partial examination, or of the analysis or examination of the samples taken, are not valid as regards the remainder of the goods declared. The request shall be granted provided that the goods have not been released or, if they have been released, that the declarant proves that they have not been altered in any way.
Article 191
Results of the verification
Article 192
Identification measures
Those identification measures shall have the same legal effect throughout the customs territory of the Union.
Article 193
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, measures on the verification of the customs declaration, the examination and sampling of goods and the results of the verification.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 194
Release of the goods
The first subparagraph shall also apply where verification as referred to in Article 188 cannot be completed within a reasonable period of time and the goods are no longer required to be present for verification purposes.
For the purposes of the first subparagraph, where a customs declaration covers goods falling under two or more items the particulars relating to goods falling under each item shall be deemed to constitute a separate customs declaration.
Article 195
Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee
However, without prejudice to the third subparagraph, the first subparagraph shall not apply to temporary admission with partial relief from import duty.
Where, pursuant to the provisions governing the customs procedure for which the goods are declared, the customs authorities require the provision of a guarantee, those goods shall not be released for the customs procedure in question until such guarantee is provided.
Article 196
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the cases referred to in Article 195(2).
CHAPTER 4
Disposal of goods
Article 197
Destruction of goods
Where the customs authorities have reasonable grounds for so doing, they may require goods which have been presented to customs to be destroyed and shall inform the holder of the goods accordingly. The costs of the destruction shall be borne by the holder of the goods.
Article 198
Measures to be taken by the customs authorities
The customs authorities shall take any necessary measures, including confiscation and sale, or destruction, to dispose of goods in the following cases:
where one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union has not been fulfilled, or the goods have been withheld from customs supervision;
where the goods cannot be released for any of the following reasons:
it has not been possible, for reasons attributable to the declarant, to undertake or continue examination of the goods within the period prescribed by the customs authorities;
the documents which must be provided before the goods can be placed under, or released for, the customs procedure requested have not been provided;
payments or a guarantee which should have been made or provided in respect of import or export duty, as the case may be, have not been made or provided within the prescribed period;
the goods are subject to prohibitions or restrictions;
where the goods have not been removed within a reasonable period after their release;
where after their release, the goods are found not to have fulfilled the conditions for that release; or
where goods are abandoned to the State in accordance with Article 199.
Where goods to be destroyed, abandoned to the State, seized or confiscated are already subject to a customs declaration, the records shall include a reference to the customs declaration. Customs authorities shall invalidate that customs declaration.
The costs of the measures referred to in paragraph 1 shall be borne:
in the case referred to in point (a) of paragraph 1, by any person who was required to fulfil the obligations concerned or who withheld the goods from customs supervision;
in the cases referred to in points (b) and (c) of paragraph 1, by the declarant;
in the case referred to in point (d) of paragraph 1, by the person who is required to comply with the conditions governing the release of the goods;
in the case referred to in point (e) of paragraph 1, by the person who abandons the goods to the State.
Article 199
Abandonment
Non-Union goods and goods placed under the end-use procedure may with prior permission of the customs authorities be abandoned to the State by the holder of the procedure or, where applicable, the holder of the goods.
Article 200
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on:
the destruction of goods, referred to in Article 197;
the sale of goods, referred to in Article 198(1);
abandonment of goods to the State in accordance with Article 199.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
TITLE VI
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
CHAPTER 1
Release for free circulation
Article 201
Scope and effect
Release for free circulation shall entail the following:
the collection of any import duty due;
the collection, as appropriate, of other charges, as provided for under relevant provisions in force relating to the collection of those charges;
the application of commercial policy measures and prohibitions and restrictions insofar as they do not have to be applied at an earlier stage; and
completion of the other formalities laid down in respect of the import of the goods.
Article 202
Commercial policy measures
Where Union legislation establishes commercial policy measures on release for free circulation, such measures shall not apply to processed products released for free circulation following outward processing where:
the processed products retain their Union origin within the meaning of Article 60;
the outward processing involves repair, including the standard exchange system referred to in Article 261; or
the outward processing follows further processing operations in accordance with Article 258.
CHAPTER 2
Relief from import duty
Article 203
Scope and effect
The first subparagraph shall apply even where the returned goods represent only a part of the goods previously exported from the customs territory of the Union.
Where the end-use for which the goods in question are to be released for free circulation is no longer the same, the amount of import duty shall be reduced by any amount collected on the goods when they were first released for free circulation. Should the latter amount exceed that levied on the release for free circulation of the returned goods, no repayment shall be granted.
Article 204
Goods which benefited from measures laid down under the common agricultural policy
Relief from import duty provided for in Article 203 shall not be granted to goods which have benefited from measures laid down under the common agricultural policy involving their export out of the customs territory of the Union, except where otherwise provided in specific cases.
Article 205
Goods previously placed under the inward processing procedure
Article 206
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
the cases where goods are considered to be returned in the state in which they were exported;
the specific cases referred to in Article 204.
Article 207
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the provision of information referred to in Article 203(6).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 208
Products of sea-fishing and other products taken from the sea
Without prejudice to Article 60(1), the following shall be granted relief from import duty when they are released for free circulation:
products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that State;
products obtained from products referred to in point (a) on board factory-ships fulfilling the conditions laid down in that point.
Article 209
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the provision of the evidence referred to in Article 208(2).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
TITLE VII
SPECIAL PROCEDURES
CHAPTER 1
General provisions
Article 210
Scope
Goods may be placed under any of the following categories of special procedures:
transit, which shall comprise external and internal transit;
storage, which shall comprise customs warehousing and free zones;
specific use, which shall comprise temporary admission and end-use;
processing, which shall comprise inward and outward processing.
Article 211
Authorisation
An authorisation from the customs authorities shall be required for the following:
the use of the inward or outward processing procedure, the temporary admission procedure or the end-use procedure;
the operation of storage facilities for the customs warehousing of goods, except where the storage facility operator is the customs authority itself.
The conditions under which the use of one or more of the procedures referred to in the first subparagraph or the operation of storage facilities is permitted shall be set out in the authorisation.
The customs authorities shall grant an authorisation with retroactive effect, where all of the following conditions are fulfilled:
there is a proven economic need;
the application is not related to attempted deception;
the applicant has proven on the basis of accounts or records that:
all the requirements of the procedure are met;
where appropriate, the goods can be identified for the period involved;
such accounts or records allow the procedure to be controlled;
all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the customs declarations concerned;
no authorisation with retroactive effect has been granted to the applicant within three years of the date on which the application was accepted;
an examination of the economic conditions is not required, except where an application concerns renewal of an authorisation for the same kind of operation and goods;
the application does not concern the operation of storage facilities for the customs warehousing of goods;
where an application concerns renewal of an authorisation for the same kind of operation and goods, the application is submitted within three years of expiry of the original authorisation.
Customs authorities may grant an authorisation with retroactive effect also where the goods which were placed under a customs procedure are no longer available at the time when the application for such authorisation was accepted.
Except where otherwise provided, the authorisation referred to in paragraph 1 shall be granted only to persons who satisfy all of the following conditions:
they are established in the customs territory of the Union;
they provide the necessary assurance of the proper conduct of the operations; an authorised economic operator for customs simplifications shall be deemed to fulfil this condition, insofar as the activity pertaining to the special procedure concerned is taken into account in the authorisation referred to in point (a) of Article 38(2);
where a customs debt or other charges may be incurred for goods placed under a special procedure, they provide a guarantee in accordance with Article 89;
in the case of the temporary admission or inward processing procedure, they use the goods or arrange for their use or they carry out processing operations on the goods or arrange for them to be carried out, respectively.
Except where otherwise provided and in addition to paragraph 3, the authorisation referred to in paragraph 1 shall be granted only where all of the following conditions are fulfilled:
the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements disproportionate to the economic needs involved;
the essential interests of Union producers would not be adversely affected by an authorisation for a processing procedure (economic conditions).
Article 212
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 for the procedures referred to in Article 211(1);
the exceptions to the conditions referred to in Article 211(3) and (4);
the cases in which the economic conditions are deemed to be fulfilled as referred to in Article 211(5).
Article 213
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for examining the economic conditions referred to in Article 211(6).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 214
Records
The records shall contain the information and the particulars which enable the customs authorities to supervise the procedure concerned, in particular with regard to identification of the goods placed under that procedure, their customs status and their movements.
Article 215
Discharge of a special procedure
Article 216
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the time-limit referred to in Article 215(4).
Article 217
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the discharge of a special procedure referred to in Article 215.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 218
Transfer of rights and obligations
The rights and obligations of the holder of a procedure with regard to goods which have been placed under a special procedure other than transit may be fully or partially transferred to another person who fulfils the conditions laid down for the procedure concerned.
Article 219
Movement of goods
In specific cases, goods placed under a special procedure other than transit or in a free zone may be moved between different places in the customs territory of the Union.
Article 220
Usual forms of handling
Goods placed under customs warehousing or a processing procedure or in a free zone may undergo usual forms of handling intended to preserve them, improve their appearance or marketable quality or prepare them for distribution or resale.
Article 221
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284:
laying down the cases and the conditions for the movement of goods placed under a special procedure other than transit or in a free zone in accordance with Article 219;
determining the usual forms of handling for goods placed under customs warehousing or a processing procedure or in a free zone as referred to in Article 220.
Article 222
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for:
transferring the rights and obligations of the holder of the procedure with regard to goods which have been placed under a special procedure other than transit in accordance with Article 218;
the movement of goods placed under a special procedure other than transit or in a free zone in accordance with Article 219.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 223
Equivalent goods
Under the outward processing procedure, equivalent goods shall consist in non-Union goods which are processed instead of Union goods placed under the outward processing procedure.
Except where otherwise provided, equivalent goods shall have the same eight-digit Combined Nomenclature code, the same commercial quality and the same technical characteristics as the goods which they are replacing.
The customs authorities shall, upon application, authorise the following, provided that the proper conduct of the procedure, in particular as regards customs supervision, is ensured:
the use of equivalent goods under customs warehousing, free zones, end-use and a processing procedure;
the use of equivalent goods under the temporary admission procedure, in specific cases;
in the case of the inward processing procedure, the export of processed products obtained from equivalent goods before the import of the goods they are replacing;
in the case of the outward processing procedure, the import of processed products obtained from equivalent goods before the export of the goods they are replacing.
An authorised economic operator for customs simplifications shall be deemed to fulfil the condition that the proper conduct of the procedure is ensured, insofar as the activity pertaining to the use of equivalent goods for the procedure concerned is taken into account in the authorisation referred to in point (a) of Article 38(2).
The use of equivalent goods shall not be authorised in any of the following cases:
where only usual forms of handling as defined in Article 220 are carried out under the inward processing procedure;
where a prohibition of drawback of, or exemption from, import duty applies to non-originating goods used in the manufacture of processed products under the inward processing procedure, for which a proof of origin is issued or made out in the framework of a preferential arrangement between the Union and certain countries or territories outside the customs territory of the Union or groups of such countries or territories;
where it would lead to an unjustified import duty advantage or where provided for in Union legislation.
Article 224
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
the exceptions from the third subparagraph of Article 223(1);
the conditions under which equivalent goods are used in accordance with Article 223(2);
the specific cases where equivalent goods are used under the temporary admission procedure, in accordance with point (b) of Article 223(2);
the cases where the use of equivalent goods is not authorised in accordance with point (c) of Article 223(3).
Article 225
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the use of equivalent goods authorised in accordance with Article 223(2).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
CHAPTER 2
Transit
Article 226
External transit
Under the external transit procedure, non-Union goods may be moved from one point to another within the customs territory of the Union without being subject to any of the following:
import duty;
other charges as provided for under other relevant provisions in force;
commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
Movement as referred to in paragraph 1 shall take place in one of the following ways:
under the external Union transit procedure;
in accordance with the TIR Convention, provided that such movement:
began or is to end outside the customs territory of the Union;
is effected between two points in the customs territory of the Union through the territory of a country or territory outside the customs territory of the Union;
in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place;
under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine);
under cover of form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;
under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
Article 227
Internal transit
The movement referred to in paragraph 1 shall take place in one of the following ways:
under the internal Union transit procedure provided that such a possibility is provided for in an international agreement;
in accordance with the TIR Convention;
in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place;
under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine);
under cover of form 302 as provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;
under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
Article 228
Single territory for transit purposes
Where goods are moved from one point in the customs territory of the Union to another in accordance with the TIR Convention, the ATA Convention / Istanbul Convention, under cover of form 302 or under the postal system, the customs territory of the Union shall, for the purposes of such transport, be considered to form a single territory.
Article 229
Exclusion of persons from TIR operations
Article 230
Authorised consignee for TIR purposes
The customs authorities may, upon application, authorise a person, referred to as an 'authorised consignee' to receive goods moved in accordance with the TIR Convention at an authorised place, so that the procedure is terminated in accordance with point (d) of Article 1 of the TIR Convention.
Article 231
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
the specific cases where Union goods are to be placed under the external transit procedure in accordance with Article 226(2);
the conditions for the granting of the authorisation referred to in Article 230.
Article 232
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules to apply points (b) to (f) of Article 226(3) and points (b) to (f) of Article 227(2) in the customs territory of the Union, taking into account the needs of the Union.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 233
Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure
The holder of the Union transit procedure shall be responsible for all of the following:
presentation of the goods intact and the required information at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification;
observance of the customs provisions relating to the procedure;
unless otherwise provided for in the customs legislation, provision of a guarantee in order to ensure payment of the amount of import or export duty corresponding to any customs debt or other charges, as provided for under other relevant provisions in force, which may be incurred in respect of the goods.
Upon application, the customs authorities may authorise any of the following simplifications regarding the placing of goods under the Union transit procedure or the end of that procedure:
the status of authorised consignor, allowing the holder of the authorisation to place goods under the Union transit procedure without presenting them to customs;
the status of authorised consignee, allowing the holder of the authorisation to receive goods moved under the Union transit procedure at an authorised place, to end the procedure in accordance with Article 233(2);
the use of seals of a special type, where sealing is required to ensure the identification of the goods placed under the Union transit procedure;
the use of a customs declaration with reduced data requirements to place goods under the Union transit procedure;
the use of an electronic transport document as customs declaration to place goods under the Union transit procedure, provided it contains the particulars of such declaration and those particulars are available to the customs authorities at departure and at destination to allow the customs supervision of the goods and the discharge of the procedure.
Article 234
Goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure
The external Union transit procedure shall apply to goods passing through a country or a territory outside the customs territory of the Union if one of the following conditions is fulfilled:
provision is made to that effect under an international agreement;
carriage through that country or territory is effected under cover of a single transport document drawn up in the customs territory of the Union.
Article 235
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the conditions for granting the authorisations referred to in Article 233(4).
Article 236
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on:
the placing of goods under the Union transit procedure and the end of that procedure;
the operation of the simplifications referred to in Article 233(4);
the customs supervision of goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure, referred to in Article 234.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
CHAPTER 3
Storage
Article 237
Scope
Under a storage procedure, non-Union goods may be stored in the customs territory of the Union without being subject to any of the following:
import duty;
other charges as provided for under other relevant provisions in force;
commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
Article 238
Duration of a storage procedure
Article 239
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the placing of Union goods under the customs warehousing or free zone procedure as referred to in Article 237(2).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 240
Storage in customs warehouses
Article 241
Processing
Article 242
Responsibilities of the holder of the authorisation or procedure
The holder of the authorisation and the holder of the procedure shall be responsible for the following:
ensuring that goods under the customs warehousing procedure are not removed from customs supervision; and
fulfilling the obligations arising from the storage of goods covered by the customs warehousing procedure.
Article 243
Designation of free zones
For each free zone the Member State shall determine the area covered and define the entry and exit points.
The perimeter and the entry and exit points of the area of free zones shall be subject to customs supervision.
Article 244
Buildings and activities in free zones
Article 245
Presentation of goods and their placing under the procedure
Goods brought into a free zone shall be presented to customs and undergo the prescribed customs formalities in any of the following cases:
where they are brought into the free zone directly from outside the customs territory of the Union;
where they have been placed under a customs procedure which is ended or discharged when they are placed under the free zone procedure;
where they are placed under the free zone procedure in order to benefit from a decision granting repayment or remission of import duty;
where legislation other than the customs legislation provides for such formalities.
Without prejudice to Article 246, goods brought into a free zone are deemed to be placed under the free zone procedure:
at the moment of their entry into a free zone, unless they have already been placed under another customs procedure; or
at the moment when a transit procedure is ended, unless they are immediately placed under a subsequent customs procedure.
Article 246
Union goods in free zones
Upon application by the person concerned, the customs authorities shall establish the customs status as Union goods of any of the following goods:
Union goods which enter a free zone;
Union goods which have undergone processing operations within a free zone;
goods released for free circulation within a free zone.
Article 247
Non-Union goods in free zones
In such cases the goods shall not be regarded as being under the free zone procedure.
In the case of such use or consumption, no customs declaration for the release for free circulation or temporary admission procedure shall be required.
Such declaration shall, however, be required if such goods are subject to a tariff quota or ceiling.
Article 248
Taking goods out of a free zone
Article 249
Customs status
Where goods are taken out of a free zone into another part of the customs territory of the Union or placed under a customs procedure, they shall be regarded as non-Union goods unless their customs status as Union goods has been proven.
However, for the purposes of applying export duty and export licences or export control measures laid down under the common agricultural or commercial policies, such goods shall be regarded as Union goods, unless it is established that they do not have the customs status of Union goods.
CHAPTER 4
Specific use
Article 250
Scope
Under the temporary admission procedure non-Union goods intended for re-export may be subject to specific use in the customs territory of the Union, with total or partial relief from import duty, and without being subject to any of the following:
other charges as provided for under other relevant provisions in force;
commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
The temporary admission procedure may only be used provided that the following conditions are met:
the goods are not intended to undergo any change, except normal depreciation due to the use made of them;
it is possible to ensure that the goods placed under the procedure can be identified, except where, in view of the nature of the goods or of the intended use, the absence of identification measures is not liable to give rise to any abuse of the procedure or, in the case referred to in Article 223, where compliance with the conditions laid down in respect of equivalent goods can be verified;
the holder of the procedure is established outside the customs territory of the Union, except where otherwise provided;
the requirements for total or partial duty relief laid down in the customs legislation are met.
Article 251
Period during which goods may remain under the temporary admission procedure
Article 252
Amount of import duty in case of temporary admission with partial relief from import duty
That amount shall be payable for every month or fraction of a month during which the goods have been placed under the temporary admission procedure with partial relief from import duty.
Article 254
End-use procedure
Customs supervision under the end-use procedure shall end in any of the following cases:
where the goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty;
where the goods have been taken out of the customs territory of the Union, destroyed or abandoned to the State;
where the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duty has been paid.
CHAPTER 5
Processing
Article 255
Rate of yield
Except where a rate of yield has been specified in Union legislation governing specific fields, the customs authorities shall set either the rate of yield or average rate of yield of the processing operation or where appropriate, the method of determining such rate.
The rate of yield or average rate of yield shall be determined on the basis of the actual circumstances in which processing operations are, or are to be, carried out. That rate may be adjusted, where appropriate, in accordance with Article 28.
Article 256
Scope
Without prejudice to Article 223, under the inward processing procedure non-Union goods may be used in the customs territory of the Union in one or more processing operations without such goods being subject to any of the following:
import duty;
other charges as provided for under other relevant provisions in force;
commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
In the case referred to in Article 223, the procedure may be used where compliance with the conditions laid down in respect of equivalent goods can be verified.
In addition to paragraphs 1 and 2, the inward processing procedure may also be used for any of the following goods:
goods intended to undergo operations to ensure their compliance with technical requirements for their release for free circulation;
goods which have to undergo usual forms of handling in accordance with Article 220.
Article 257
Period for discharge
That period shall run from the date on which the non-Union goods are placed under the procedure and shall take account of the time required to carry out the processing operations and to discharge the procedure.
The authorisation may specify that a period which commences in the course of a month, quarter or semester shall end on the last day of a subsequent month, quarter or semester respectively.
The period referred to in the first subparagraph shall be set in months and shall not exceed six months. It shall run from the date of acceptance of the export declaration relating to the processed products obtained from the corresponding equivalent goods.
Article 258
Temporary re-export for further processing
Upon application, the customs authorities may authorise some or all of the goods placed under the inward -processing procedure, or the processed products, to be temporarily re-exported for the purpose of further processing outside the customs territory of the Union, in accordance with the conditions laid down for the outward processing procedure.
Article 259
Scope
Outward processing shall not be allowed for any of the following Union goods:
goods the export of which gives rise to repayment or remission of import duty;
goods which, prior to export, were released for free circulation under a duty exemption or at a reduced rate of duty by virtue of their end-use, for as long as the purposes of such end-use have not been fulfilled, unless those goods have to undergo repair operations;
goods the export of which gives rise to the granting of export refunds;
goods in respect of which a financial advantage other than refunds referred to in point (c) is granted under the common agricultural policy by virtue of the export of those goods.
Article 260
Goods repaired free of charge
Article 260a
Goods repaired or altered in the context of international agreements
Total relief from import duty shall be granted to processed products resulting from goods placed under the outward processing procedure where it is established to the satisfaction of the customs authorities that:
those goods have been repaired or altered in a country or territory outside the customs territory of the Union with which the Union has concluded an international agreement providing for such relief; and
the conditions for the relief from import duty laid down in the agreement referred to in point (a) are fulfilled.
Article 261
Standard exchange system
The customs authorities shall, however, waive the requirement set out in the first subparagraph if the replacement product has been supplied free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a material or manufacturing defect.
Article 262
Prior import of replacement products
In the event of such prior import of a replacement product, a guarantee shall be provided, covering the amount of the import duty that would be payable should the defective goods not be exported in accordance with paragraph 2.
TITLE VIII
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1
Formalities prior to the exit of goods
Article 263
Lodging a pre-departure declaration
The obligation referred to in paragraph 1 shall be waived:
for means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory; or
in other specific cases, where duly justified by the type of goods or traffic or where required by international agreements.
The pre-departure declaration shall take the form of one of the following:
a customs declaration, where the goods to be taken out of the customs territory of the Union are placed under a customs procedure for which such declaration is required;
a re-export declaration, in accordance with Article 270;
an exit summary declaration, in accordance with Article 271.
Article 264
Risk analysis
The customs office to which the pre-departure declaration referred to in Article 263 is lodged shall ensure that, within a specific time-limit, a risk analysis is carried out, primarily for security and safety purposes, on the basis of that declaration and shall take the necessary measures based on the results of that risk analysis.
Article 265
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
the specific time-limit, referred to in Article 263(1), within which the pre-departure declaration is to be lodged before the goods are taken out of the customs territory of the Union taking into account the type of traffic;
the specific cases where the obligation to lodge a pre-departure declaration is waived in accordance with point (b) of Article 263(2).
Article 266
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the time-limit referred to in Article 264, within which risk analysis is to be carried out taking into account the time-limit referred to in Article 263(1).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
CHAPTER 2
Formalities on exit of goods
Article 267
Customs supervision and formalities on exit
Goods to be taken out of the customs territory of the Union shall be presented to customs on exit by one of the following persons:
the person who takes the goods out of the customs territory of the Union;
the person in whose name or on whose behalf the person who takes the goods out of the customs territory of the Union acts;
the person who assumes responsibility for the carriage of the goods prior to their exit from the customs territory of the Union.
Goods to be taken out of the customs territory of the Union shall be subject, as appropriate, to the following:
the repayment or remission of import duty;
the payment of export refunds;
the collection of export duty;
the formalities required under provisions in force with regard to other charges;
the application of prohibitions and restrictions justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls against drug precursors, goods infringing certain intellectual property rights and cash, as well as the implementation of fishery conservation and management measures and of commercial policy measures.
Release for exit shall be granted by the customs authorities on condition that the goods in question will be taken out of the customs territory of the Union in the same condition as when:
the customs or re-export declaration was accepted; or
the exit summary declaration was lodged.
Article 268
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on the exit referred to in Article 267.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
CHAPTER 3
Export and re-export
Article 269
Export of Union goods
Paragraph 1 shall not apply to any of the following Union goods:
goods placed under the outward processing procedure;
goods taken out of the customs territory of the Union after having been placed under the end-use procedure;
goods delivered, VAT or excise duty exempted, as aircraft or ship supplies, regardless of the destination of the aircraft or ship, for which a proof of such supply is required;
goods placed under the internal transit procedure;
goods moved temporarily out of the customs territory of the Union in accordance with Article 155.
Article 270
Re-export of non-Union goods
Paragraph 1 shall not apply to any of the following goods:
goods placed under the external transit procedure which only pass through the customs territory of the Union;
goods trans-shipped within, or directly re-exported from, a free zone;
goods in temporary storage which are directly re-exported from a temporary storage facility.
CHAPTER 4
Exit summary declaration