(1)

The practical implementation of Regulation (EU) No 952/2013, 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 consideration the shift from paper-based documents to the use of electronic data exchanges, as regards the means of proof of the customs status of Union goods and certain aspects of the Union transit procedures.

(2)

As regards the means of proof of customs status of Union goods, there is a need to update the terms to be indicated for Union goods the packaging of which does not have the customs status of Union goods. Moreover, the retrospective issuing of such means of proof should be allowed only in duly justified cases and it is necessary to specify the period during which those means of proof may be issued retrospectively.

(3)

Under Article 128 of Commission Delegated Regulation (EU) 2015/2446 (3), the facilitation of the issuance of a T2L or T2LF document allows for the waiver of the endorsement of that T2L or T2LF document with the proof of the customs status of Union goods. Such facilitation should apply only in the Member State where the issuer was granted an authorisation to issue the T2L or T2LF document under Article 128 of Delegated Regulation (EU) 2015/2446. Such proofs are to be registered in the UCC Proof of Union Status (PoUS) system referred to in the Annex to Commission Implementing Decision (EU) 2019/2151 (4).

(4)

Furthermore, it should be specified that the T2L or T2LF document can only be used once, namely for the first presentation of the goods for determining their customs status as Union goods, and that for any remaining goods, in the case of partial use of the means of proof of the customs status of Union goods, a new means of proof needs to be issued.

(5)

To better address the prevailing economic needs, the person who presents the goods at the customs office of departure should be allowed, like the holder of the procedure, to request the customs office of departure to provide them with a transit accompanying document or a transit/security accompanying document.

(6)

To ensure a facilitated yet harmonised approach across the Union and in the common transit countries, transhipments of containers and similar intermodal transport units should be waived, under certain conditions, from the list of incidents that require customs intervention.

(7)

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

(8)

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

(1)

in Article 199, paragraphs 4 and 5 are replaced by the following:

(2)

in Article 200, paragraph 3 is replaced by the following:

(3)

the following Article 200a is inserted:

(4)

in Article 205, paragraph 1 is replaced by the following:

(5)

in Article 303, paragraph 4 is replaced by the following:

(6)

in Article 305(1), the following second and third subparagraphs are added:

‘In the cases referred to in the first subparagraph, points (c) and (f), where goods are carried in one and the same intermodal transport unit, the mode of transport is changed without handling the goods themselves and the intermodal transport unit bears a unique ID number, that change shall not be considered an incident for the purposes of the first subparagraph.

For the purposes of the second subparagraph, an intermodal transport unit is, for example, a container, swap body or a semi-trailer. The second subparagraph also applies to a loaded vehicle which is, itself, transported on an active means of transport.’.