21.5.2010   

EN

Official Journal of the European Union

L 125/10

(1)

Regulation (EC) No 648/2005 of the European Parliament and of the Council (2) introduced in Regulation (EEC) No 2913/92 the obligation to lodge entry or exit summary declarations by electronic means. Commission Regulation (EC) No 273/2009 (3) derogating from certain provisions of Commission Regulation (EEC) No 2454/93 (4) provides for a transitional phase expiring on 31 December 2010 during which economic operators are able, but not obliged, to lodge entry and exit summary declarations by electronic means.

(2)

It is appropriate to make some adjustments to the rules concerning entry and exit summary declarations aiming at reducing administrative burdens in cases where, for the purpose of safety and security, such declarations are not necessary. Furthermore, for the purpose of better risk analysis, household effects as defined in Article 2(1)(d) of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (5) should not be exempted from such declarations if they are carried under a transport contract.

(3)

In certain cases the provision of safety and security data in customs declarations and the requirement of a specific deadline for providing such declarations are not necessary for safety and security purposes so that further waivers should be introduced in this regard; such waivers should, however, not affect the general rules on customs declarations, in whatever form they may be lodged.

(4)

In certain cases where the safety and security related deadlines for export declarations do not apply, such as ship and aircraft supplies, it should be possible for the customs authorities to authorise reliable economic operators to enter the goods exported in their records and to report their export operations on a periodic basis after the goods have left the customs territory of the Community.

(5)

Commission Regulation (EC) No 1192/2008 (6) amending Regulation (EEC) No 2454/93 introduced common criteria and a common application form for the granting of authorisations for simplified declarations and the local clearance procedure. It should be clarified that these rules apply to all customs procedures. The same Regulation introduced in Article 253a with effect from 1 January 2011 the requirement that the use of simplified declarations or the local clearance procedure will be conditional on the lodging of electronic customs declarations and notifications. Some Member States have informed the Commission that such systems may not be available in all cases by that date. Provided that effective risk analysis is carried out, it should be possible for those Member States, under conditions which they prescribe, to accept customs declarations and notifications in other than electronic form until Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (modernised Customs Code) (7) will apply.

(6)

In cases where goods in temporary storage or in a control type I free zone are re-exported from the customs territory of the Community without an exit summary declaration being required, an alternative means for recording or notifying the re-exportation and the person responsible need to be laid down.

(7)

It should be clarified that the export formalities are not only to be used for Community goods which are to be brought to a destination outside the customs territory of the Community, but also with regard to tax exempt aircraft and ship supplies so that persons delivering such supplies can receive a proof of exit from the customs territory of the Community needed for the purposes of tax exemption. The same rules should apply where non-Community goods are to be re-exported under cover of a re-export declaration.

(8)

Articles 278, 279 and 280 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (8) and Article 3 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (9) require the use of the import and export formalities where Community goods are moved to and from territories within the customs territory of the Community in which those Directives do not apply. It is appropriate to refer to those provisions and to exempt such movements from the requirement to provide safety and security related data and to respect the special deadlines for safety and security related controls given that those provisions should apply only for goods brought into and out of the customs territory of the Community. Due to their geographical situation, the special deadlines for safety and security related controls and the provision of safety and security related data are also not necessary in cases where goods are brought to Heligoland, the Republic of San Marino and the Vatican City State.

(9)

The customs office at which the exit summary declaration is to be lodged and the person responsible for lodging such declaration should be specified. This clarification should include situations in which, instead of an exit summary declaration, a transit declaration containing the data of an exit summary declaration is lodged.

(10)

In order to facilitate customs supervision at the customs office of exit, it is necessary to specify the obligations of persons handing over goods to another person before the goods are carried out of the customs territory of the Community and the obligations of persons having to provide information on the exit of goods to the customs office of exit. The same obligations should apply in cases where goods declared for export and presented at the customs office of exit are no longer destined to be brought out of the customs territory of the Community and are removed from the customs office of exit.

(11)

By virtue of Directive 2008/118/EC the use of the Excise Movement Computerised System (EMCS) is mandatory for the movement of excise goods under suspension of excise duty as of 1 January 2011. According to that Directive, the movement of Community goods under suspension of excise duty with a destination outside the customs territory of the Community has to take place under the export procedure for which a computerised system is to be used. The special rules concerning the use of the administrative accompanying document provided for by Commission Regulation (EEC) No 2719/92 of 11 September 1992 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty (10) should therefore be deleted with effect from 1 January 2011. Export procedures which started under cover of an administrative accompanying document before that date should be terminated in accordance with Article 793c of Regulation (EEC) No 2454/93 as it was applicable on 31 December 2010.

(12)

These amendments should not require any changes to those electronic systems which are or have to be in place when this Regulation becomes applicable.

(13)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

1.

in Article 1 the following point 18 is added:

2.

Article 181c is amended as follows:

3.

in Article 184d(3) the phrase ‘Article 181c(c) to (i), (l) to (n)’ is replaced by ‘Article 181c(c) to (i), (l) to (o)’;

4.

in Article 189 the following paragraph is added:

‘However, goods brought into the customs territory of the Community which are unloaded and reloaded onto the same means of transport during its current voyage in order to enable the unloading or loading of other goods, shall not be presented to customs.’;

5.

in Article 253a the following paragraph is added:

‘However, in cases where the customs authorities’ or the economic operators’ computerised systems are not in place for the lodgement or receipt of simplified customs declarations or local clearance notifications using a data-processing technique, the customs authorities may accept other forms of declarations and notifications as prescribed by them, provided effective risk analysis is carried out.’;

6.

in Article 261, paragraph 1 is replaced by the following:

‘1.   Authorisation to use the simplified declaration procedure shall be granted to the applicant if the conditions and criteria referred to in Articles 253, 253a, 253b and 253c are fulfilled.’;

7.

in Article 264, paragraph 1 is replaced by the following:

‘1.   Authorisation to use the local clearance procedure shall be granted to the applicant if the conditions and criteria referred to in Articles 253, 253a, 253b and 253c are fulfilled.’;

8.

in Article 269, paragraph 1 is replaced by the following:

‘1.   Authorisation to use the simplified declaration procedure shall be granted to the applicant if the conditions and criteria referred to in Articles 253, 253a, 253b, 253c and 270 are fulfilled.’;

9.

in Article 272, paragraph 1 is replaced by the following:

‘1.   Authorisation to use the local clearance procedure shall be granted to the applicant if the conditions and criteria referred to in paragraph 2 and Articles 253, 253a, 253b, 253c and 274 are fulfilled.’;

10.

Article 279 is replaced by the following:

‘Article 279

The export formalities provided for in Articles 786 to 796e may be simplified in accordance with this Chapter.’;

11.

in Article 282, paragraph 1 is replaced by the following:

‘1.   Authorisation to use the simplified declaration procedure shall be granted according to the conditions and in the manner laid down in Articles 253, 253a, 253b, 253c, 261(2) and, mutatis mutandis, Article 262.’;

12.

Article 283 is replaced by the following:

‘Article 283

Authorisation to use the local clearance procedure shall be granted according to the conditions and in the manner laid down in Articles 253, 253a, 253b and 253c to any person, hereinafter referred to as an “approved exporter”, wishing to carry out export procedures at his premises or at the other places designated or approved by the customs authorities.’;

13.

Article 284 is deleted;

14.

in Article 285a, the following paragraph 1a is added:

‘1a.   In cases where Article 592a or 592d applies, the customs authorities may authorise an economic operator to enter in his records immediately each export operation and to report all of them to the authorising customs office in a supplementary declaration on a periodic basis of up to one month after the goods have left the customs territory of the Community. Such authorisation may be granted under the following conditions:

Where the arrangement referred to in the first subparagraph is used, entry of the goods in the records shall be deemed to be release for export and exit.’;

15.

Article 592a is amended as follows:

16.

Article 592b is amended as follows:

17.

in Article 592g the phrase ‘Article 592a(c) to (m)’ is replaced by ‘Article 592a(c) to (p)’;

18.

in Chapter 2 of Title IV the following Article 786 is inserted:

‘Article 786

1.   The export procedure, within the meaning of Article 161(1) of the Code, shall be used where Community goods are to be brought to a destination outside the customs territory of the Community.

2.   The formalities concerning the export declaration laid down in this Chapter shall also be used in cases:

However, in the cases referred to under points (a) and (b), it shall not be necessary to include in the export declaration the particulars for an exit summary declaration set out in Annex 30A.’;

19.

in Article 792a(2) the phrase ‘Article 793a(6)’ is replaced by ‘point (b) of the second subparagraph of Article 793(2)’;

20.

in Article 793 the following paragraph 3 is added:

‘3.   In the cases referred to in point (b) of the second subparagraph of paragraph 2, where goods taken over under a single transport contract arrive at the customs office at the actual point of exit from the customs territory of the Community, the carrier shall, on request, make available to that office one of the following:

21.

in Article 793a paragraph 6 is deleted;

22.

Article 793c is deleted;

23.

in Article 796c the second paragraph is replaced by the following:

‘Such notification shall contain the movement reference number of the export declaration.’;

24.

Article 796d is amended as follows:

25.

in Article 796da(4) point (e) is replaced by the following:

26.

in Article 841(1) the phrase ‘Articles 787 to 796e’ is replaced by ‘Articles 786(1), (2)(b) and 787 to 796e’;

27.

Article 841a is replaced by the following:

‘Article 841a

1.   In cases other than those defined in the third sentence of Article 182(3) of the Code, re-exportation shall be notified by an exit summary declaration in accordance with Articles 842a to 842e, except where this requirement is waived in accordance with Article 842a(3) or (4).

2.   Where goods under temporary storage or in a control type I free zone are re-exported and no customs declaration or exit summary declaration is required, re-exportation shall be notified to the customs office competent for the place from where the goods will leave the customs territory of the Community prior to the exit of the goods in the form prescribed by the customs authorities.

The person referred to in paragraph 3 shall at its request, be authorised to amend one or more particulars of the notification. Such amendment is no longer possible after the goods mentioned in the notification have left the customs territory of the Community.

3.   The notification referred to under the first subparagraph of paragraph 2 shall be made by the carrier. However, such notification shall be lodged by the holder of the temporary storage facility or the holder of a storage facility in a control type I free zone, or any other person able to present the goods, where the carrier has been informed, and given its consent under a contractual arrangement, that the person referred to in the second sentence of this paragraph lodges the notification. The customs office of exit may assume, except where there is evidence to the contrary, that the carrier has given its consent under a contractual arrangement and that the notification has been lodged with its knowledge.

The last subparagraph of Article 796d(1) shall apply with regard to the definition of the carrier.

4.   In cases where, following the notification referred to under the first subparagraph of paragraph 2, the goods are no longer destined to be brought out of the customs territory of the Community, Article 796d(4) shall apply mutatis mutandis.’;

28.

Article 842a is replaced by the following:

‘Article 842a

1.   Without prejudice to paragraphs 3 and 4, where bringing goods out of the customs territory of the Community does not require a customs declaration, the exit summary declaration shall be lodged at the customs office of exit.

2.   For the purpose of this Chapter, the “customs office of exit” shall be:

3.   No exit summary declaration is required when an electronic transit declaration contains the exit summary declaration data provided the office of destination is also the customs office of exit or the office of destination is outside the customs territory of the Community.

4.   An exit summary declaration shall not be required in the following cases:

Without prejudice to Article 842d(2), in the cases referred to in points (a) to (f), the customs controls shall take into account the special nature of the situation.

5.   The exit summary declaration, where required, shall be lodged by the carrier. However, such declaration shall be lodged by the holder of the temporary storage facility or the holder of a storage facility in a control type I free zone, or any other person able to present the goods, where the carrier has been informed, and given its consent under a contractual arrangement, that the person referred to in the second sentence of this paragraph lodges the declaration. The customs office of exit may assume, except where there is evidence to the contrary, that the carrier has given its consent under a contractual arrangement and that the declaration has been lodged with its knowledge.

The last subparagraph of Article 796d(1) shall apply with regard to the definition of the carrier.

6.   In cases where, following the lodgement of an exit summary declaration, the goods are no longer destined to be brought out of the customs territory of the Community, Article 796 d(4) shall apply mutatis mutandis.’;

29.

the second subparagraph of Article 842d(2) is replaced by the following:

‘Where goods covered by one of the exemptions from the requirement for an exit summary declaration laid down in Article 842a(4) are brought out of the customs territory of the Community, risk analysis shall be carried out upon presentation of the goods where required and on the basis of documentation or other information covering the goods.’