(1)

The practical implementation of Regulation (EU) No 952/2013 (‘the Code’) in combination with Commission Implementing Regulation (EU) 2015/2447 (2) has shown that some amendments to that Implementing Regulation are needed to better tailor it to the needs of economic operators and customs authorities and to take into account the developments regarding the forthcoming deployment of releases 2 and 3 of the Import Control System (ICS2).

(2)

Article 36 of Implementing Regulation (EU) 2015/2447 provides for the use of the Customs Risk Management System for the exchange of risk-related information between Member States’ customs authorities and the Commission, and between customs authorities, and for the storage of such information. Following the deployment of the security and safety analytics in ICS2, it is necessary to amend that Article in order to also allow the Member States and the Commission to exchange specific information needed for pre-arrival security and safety risk analysis purposes using the ICS2.

(3)

Article 184 of Implementing Regulation (EU) 2015/2447 provides obligations for the submission of particulars of the entry summary declaration to customs authorities by persons other than the carrier. From the date set out in Part II of the Annex to Commission Implementing Decision (EU) 2019/2151 (3) for the deployment of release 2 of ICS2, the submission of entry summary declarations through the ICS2 system for goods entering the customs territory of the Union by air is to become obligatory. It should therefore be necessary to oblige the carrier to inform customs authorities when a third country postal operator does not provide him or her with the particulars required for the entry summary declaration.

(4)

Furthermore, from the date set out in Part II of the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 3 of ICS2, the submission of entry summary declarations through the ICS2 system for goods entering the customs territory of the Union by rail is to become obligatory. It should therefore be necessary to oblige the carrier to inform the customs authorities if any person issuing a consignment note for goods entering the customs territory of the Union by rail does not provide him or her with the particulars required for the entry summary declaration, and to oblige the person issuing the consignment note to inform the other parties to the transport contract of that consignment note. Therefore, Article 184 of Implementing Regulation (EU) 2015/2447 should be amended.

(5)

It is necessary to align Annexes 32-01, 32-02 and 32-03 and Part II, Chapters VI and VII of Annex 72-04 to Implementing Regulation (EU) 2015/2447 with the Convention on a common transit procedure (4) to take into account the accession of Ukraine to that Convention, in accordance with Decision No 3/2022 of the EU-CTC Joint Committee (5). However, in order to use up the existing stock of the guarantor’s undertaking forms, the specimen forms laid down in Annexes 32-01, 32-02 and 32-03 and which are valid on the day before the entry into force of this Regulation, should continue to apply until 1 April 2024, subject to the necessary geographical adaptations in point 1 of those Annexes and the mention of the name and address for service of the authorised agent in Ukraine in point 4 of those Annexes.

(6)

Implementing Regulation (EU) 2015/2447 should therefore be amended accordingly.

(7)

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

(1)

in Article 36, the following paragraph 3 is added:

(2)

Article 184 is amended as follows:

(3)

in Part I (Undertaking by the guarantor) of Annex 32-01, point 1 is amended as follows:

(4)

in Part I (Undertaking by the guarantor), point 1, of Annex 32-02, the word ‘Ukraine,’ is inserted after the text ‘the Republic of Turkey’;

(5)

in Part I (Undertaking by the guarantor) of Annex 32-03, point 1 is amended as follows:

(6)

in Part II, Chapter VI (Comprehensive guarantee certificate) (TC 31 Comprehensive guarantee certificate) (Front), point 7, of Annex 72-04, the word ‘Ukraine’, is inserted after the text ‘Turkey’;

(7)

in Part II, Chapter VII (Guarantee waiver certificate) (TC33 Guarantee waiver certificate) (Front), point 6, of Annex 72-04, the word ‘Ukraine’, is inserted after the text ‘Turkey’.