Import Issues
Customs Code
Customs debt on import
Article 77
Release for free circulation and temporary admission
1. 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:
(a)
release for free circulation, including under the end-use provisions;
(b)
temporary admission with partial relief from import duty.
2. A customs debt shall be incurred at the time of acceptance of the customs declaration.
3. The declarant shall be the debtor. In the event of indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor.
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
1. Where a prohibition of drawback of, or exemption from, import duty applies to non-originating goods used in the manufacture of products 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, a customs debt on import shall be incurred in respect of those non-originating goods, through the acceptance of the re-export declaration relating to the products in question.
2. Where a customs debt is incurred pursuant to paragraph 1, the amount of import duty corresponding to that debt shall be determined under the same conditions as in the case of a customs debt resulting from the acceptance, on the same date, of the customs declaration for release for free circulation of the non-originating goods used in the manufacture of the products in question for the purpose of ending the inward processing procedure.
3. Article 77(2) and (3) shall apply. However, in the case of non-Union goods as referred to in Article 270 the person who lodges the re-export declaration shall be the debtor. In the event of indirect representation, the person on whose behalf the declaration is lodged shall also be a debtor.
Article 79
Customs debt incurred through non-compliance
1. For goods liable to import duty, a customs debt on import shall be incurred through non-compliance with any of the following:
(a)
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;
(b)
one of the obligations laid down in the customs legislation concerning the end-use of goods within the customs territory of the Union;
(c)
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.
2. The time at which the customs debt is incurred shall be either of the following:
(a)
the moment when the obligation the non-fulfilment of which gives rise to the customs debt is not met or ceases to be met;
(b)
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.
3. In cases referred to under points (a) and (b) of paragraph 1, the debtor shall be any of the following:
(a)
any person who was required to fulfil the obligations concerned;
(b)
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;
(c)
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.
4. In cases referred to under point (c) of paragraph 1, the debtor shall be the person who is required to comply with the conditions governing the placing of the goods under a customs procedure or the customs declaration of the goods placed under that customs procedure or the granting of a duty exemption or reduced rate of import duty by virtue of the end-use of the goods.
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
1. Where a customs debt is incurred, pursuant to Article 79(1) in respect of goods released for free circulation at a reduced rate of import duty on account of their end-use, the amount of import duty paid when the goods were released for free circulation shall be deducted from the amount of import duty corresponding to the customs debt.
The first subparagraph shall apply where a customs debt is incurred in respect of scrap and waste resulting from the destruction of such goods.
2. Where a customs debt is incurred, pursuant to Article 79(1) in respect of goods placed under temporary admission with partial relief from import duty, the amount of import duty paid under partial relief shall be deducted from the amount of import duty corresponding to the customs debt.
TITLE IV
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1
Entry summary declaration
Article 127
Lodging of an entry summary declaration
1. Goods brought into the customs territory of the Union shall be covered by an entry summary declaration.
2. The obligation referred to in paragraph 1 shall be waived:
(a)
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
(b)
in other cases, where duly justified by the type of goods or traffic, or where required by international agreements.
3. The entry summary declaration shall be lodged at the customs office of first entry within a specific time-limit, before the goods are brought into the customs territory of the Union.
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.
4. The entry summary declaration shall be lodged by the carrier.
Notwithstanding the obligations of the carrier, the entry summary declaration may be lodged instead by one of the following persons:
(a)
the importer or consignee or other person in whose name or on whose behalf the carrier acts;
(b)
any person who is able to present the goods in question or have them presented at the customs office of entry.
5. The entry summary declaration shall contain the particulars necessary for risk analysis for security and safety purposes.
6. In specific cases, where all the particulars referred to in paragraph 5 cannot be obtained from the persons referred to in paragraph 4, other persons holding those particulars and the appropriate rights to provide them may be required to provide those particulars.
7. Customs authorities may accept that commercial, port or transport information systems are used for the lodging of an entry summary declaration provided such systems contain the necessary particulars for such declaration and those particulars are available within a specific time-limit, before the goods are brought into the customs territory of the Union.
8. Customs authorities may accept, instead of the lodging of the entry summary declaration, the lodging of a notification and access to the particulars of an entry summary declaration in the economic operator’s computer system.
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
1. The declarant may, upon application, be permitted to amend one or more particulars of the entry summary declaration after it has been lodged.
No amendment shall be possible after any of the following:
(a)
the customs authorities have informed the person who lodged the entry summary declaration that they intend to examine the goods;
(b)
the customs authorities have established that the particulars of the entry summary declaration are incorrect;
(c)
the goods have already been presented to customs.
2. When 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 in either of the following cases:
(a)
upon application by the declarant;
(b)
within 200 days after the lodging of the declaration.
Article 130
Declarations lodged instead of an entry summary declaration
1. The customs office referred to in Article 127(3) may waive the lodging of an entry summary declaration in respect of goods for which, prior to the expiry of the time-limit for lodging that declaration, a customs declaration is lodged. In that case, the customs declaration shall contain at least the particulars necessary for the entry summary declaration. Until such time as the customs declaration is accepted in accordance with Article 172, it shall have the status of an entry summary declaration.
2. The customs office referred to in Article 127(3) may waive the lodging of an entry summary declaration in respect of goods for which, prior to the expiry of the time-limit for lodging that declaration, a temporary storage declaration is lodged. That declaration shall contain at least the particulars necessary for the entry summary declaration. Until such time as the goods declared are presented to customs in accordance with Article 139, the temporary storage declaration shall have the status 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:
(a)
the cases where the obligation to lodge an entry summary declaration is waived, in accordance with point (c) of Article 127(2);
(b)
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;
(c)
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:
(a)
the procedural rules for lodging the entry summary declaration referred to in Article 127;
(b)
the procedural rules and the provision of particulars of the entry summary declaration by the other persons referred to in Article 127(6);
(c)
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;
(d)
the procedural rules for amending the entry summary declaration, in accordance with Article 129(1);
(e)
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
Section 1
Entry of goods into the customs territory of the Union
Article 133
Notification of arrival of a sea-going vessel or of an aircraft
1. The operator of a sea-going vessel or of an aircraft entering the customs territory of the Union shall notify the arrival to the customs office of first entry upon arrival of the means of transport.
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.
2. Customs authorities may accept that port or airport systems or other available methods of information be used to notify the arrival of the means of transport.
Article 134
Customs supervision
1. Goods brought into the customs territory of the Union shall, from the time of their entry, be subject to customs supervision and may be subject to customs controls. Where applicable, they shall be subject to such prohibitions and restrictions as are 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 on drug precursors, goods infringing certain intellectual property rights and cash, as well as to the implementation of fishery conservation and management measures and of commercial policy measures.
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.
2. The holder of goods under customs supervision may, with the permission of the customs authorities, at any time examine the goods or take samples, in particular in order to determine their tariff classification, customs value or customs status.
Article 135
Conveyance to the appropriate place
1. The person who brings goods into the customs territory of the Union shall convey them without delay, by the route specified by the customs authorities and in accordance with their instructions, if any, to the customs office designated by the customs authorities, or to any other place designated or approved by those authorities, or into a free zone.
2. Goods brought into a free zone shall be brought into that free zone directly, either by sea or air or, if by land, without passing through another part of the customs territory of the Union, where the free zone adjoins the land frontier between a Member State and a third country.
3. Any person who assumes responsibility for the carriage of goods after they have been brought into the customs territory of the Union shall become responsible for compliance with the obligations laid down in paragraphs 1 and 2.
4. Goods which, although still outside the customs territory of the Union, may be subject to customs controls by the customs authority of a Member State as a result of an agreement concluded with the relevant country or territory outside the customs territory of the Union, shall be treated in the same way as goods brought into the customs territory of the Union.
5. Paragraphs 1 and 2 shall not preclude application of special rules with respect to goods transported within frontier zones or in pipelines and wires as well as for traffic of negligible economic importance such as letters, postcards and printed matter and their electronic equivalents held on other media or to goods carried by travellers, provided that customs supervision and customs control possibilities are not thereby jeopardised.
6. Paragraph 1 shall not apply to means of transport and 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.
Article 136
Intra-Union air and sea services
Articles 127 to 130 and 133, Article 135(1) and Articles 137, 139 to 141, and 144 to 149 shall not apply to non-Union goods and goods referred to in Article 155, which have temporarily left the customs territory of the Union while moving between two points in that territory by sea or air, provided they have been carried by direct route without a stop outside the customs territory of the Union.
Article 137
Conveyance under special circumstances
1. Where, by reason of unforeseeable circumstances or force majeure, the obligation laid down in Article 135(1) cannot be complied with, the person bound by that obligation or any other person acting on that person’s behalf shall inform the customs authorities of the situation without delay. Where the unforeseeable circumstances or force majeure do not result in total loss of the goods, the customs authorities shall also be informed of their precise location.
2. Where, by reason of unforeseeable circumstances or force majeure, a vessel or aircraft covered by Article 135(6) is forced to put into port or to land temporarily in the customs territory of the Union and the obligation laid down in Article 135(1) cannot be complied with, the person who brought the vessel or aircraft into the customs territory of the Union, or any other person acting on that person’s behalf, shall inform the customs authorities of the situation without delay.
3. The customs authorities shall determine the measures to be taken in order to permit customs supervision of the goods referred to in paragraph 1, or of the vessel or aircraft and any goods thereon in the circumstances specified in paragraph 2, and to ensure, where appropriate, that they are subsequently conveyed to a customs office or other place designated or approved by the authorities.
Article 138
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on:
(a)
the notification of arrival referred to in Article 133;
(b)
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).
Section 2
Presentation, unloading and examination of goods
Article 139
Presentation of goods to customs
1. 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:
(a)
the person who brought the goods into the customs territory of the Union;
(b)
the person in whose name or on whose behalf the person who brought the goods into that territory acts;
(c)
the person who assumed responsibility for carriage of the goods after they were brought into the customs territory of the Union.
2. Goods which are brought into the customs territory of the Union by sea or air and which remain on board the same means of transport for carriage, shall be presented to customs only at the port or airport where they are unloaded or transhipped. However, goods brought into the customs territory of the Union which are unloaded and reloaded onto the same means of transport during its voyage in order to enable the unloading or loading of other goods, shall not be presented to customs at that port or airport.
3. Notwithstanding the obligations of the person described in paragraph 1, presentation of the goods may be effected instead by one of the following persons:
(a)
any person who immediately places the goods under a customs procedure;
(b)
the holder of an authorisation for the operation of storage facilities or any person who carries out an activity in a free zone.
4. The person presenting the goods shall make a reference to the entry summary declaration or, in the cases referred to in Article 130, the customs declaration or temporary storage declaration which has been lodged in respect of the goods, except where the obligation to lodge an entry summary declaration is waived.
5. Where non-Union goods presented to customs are not covered by an entry summary declaration, and except where the obligation to lodge such declaration is waived, one of the persons referred to in Article 127(4) shall, without prejudice to Article 127(6), lodge immediately such declaration or shall instead lodge a customs declaration or temporary storage declaration.
6. Paragraph 1 shall not preclude application of special rules with respect to goods transported within frontier zones or in pipelines and wires as well as for traffic of negligible economic importance such as letters, postcards and printed matter and their electronic equivalents held on other media or to goods carried by travellers, provided that customs supervision and customs control possibilities are not thereby jeopardised.
7. Goods presented to customs shall not be removed from the place where they have been presented without the permission of the customs authorities.
Article 140
Unloading and examination of goods
1. Goods shall be unloaded or trans-shipped from the means of transport carrying them solely with the authorisation of the customs authorities in places designated or approved by those authorities.
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.
2. The customs authorities may at any time require goods to be unloaded and unpacked for the purpose of examining them, taking samples or examining the means of transport carrying them.
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
1. All goods in the customs territory of the Union shall be presumed to have the customs status of Union goods, unless it is established that they are not Union goods.
2. In specific cases, where the presumption laid down in paragraph 1 does not apply, the customs status of Union goods shall need to be proven.
3. In specific cases, goods wholly obtained in the customs territory of the Union do not have the customs status of Union goods if they are obtained from goods in temporary storage or placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward processing procedure.
Article 154
Loss of customs status of Union goods
Union goods shall become non-Union goods in the following cases:
(a)
where they are taken out of the customs territory of the Union, insofar as the rules on internal transit do not apply;
(b)
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;
(c)
where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains;
(d)
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
1. In the cases referred to in points (b) to (f) of Article 227(2), goods shall keep their customs status as Union goods only if that status is established under certain conditions and by means laid down in the customs legislation.
2. In specific cases, Union goods may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of their customs status.
Article 156
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a)
the cases where the presumption laid down in Article 153(1) does not apply;
(b)
the conditions for granting facilitation in the establishment of the proof of customs status of Union goods;
(c)
the cases where the goods referred to in Article 153(3) do not have the customs status of Union goods;
(d)
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).
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
1. The supporting documents required for the application of the provisions governing the customs procedure for which the goods are declared shall be in the declarant’s possession and at the disposal of the customs authorities at the time when the customs declaration is lodged.
2. Supporting documents shall be provided to the customs authorities where Union legislation so requires or where necessary for customs controls.
3. In specific cases, economic operators may draw up the supporting documents provided they are authorised to do so by the customs authorities.
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:
(a)
for lodging the standard customs declaration referred to in Article 162;
(b)
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).
……
Provisions applying to all customs declarations
Article 170
Lodging a customs declaration
1. Without prejudice to Article 167(1), a customs declaration may be lodged by any person who is able to provide all of the information which is required for the application of the provisions governing the customs procedure in respect of which the goods are declared. That person shall also be able to present the goods in question or to have them presented to customs.
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.
2. The declarant shall be established in the customs territory of the Union.
3. By way of derogation from paragraph 2, the following declarants shall not be required to be established in the customs territory of the Union:
(a)
persons who lodge a customs declaration for transit or temporary admission;
(b)
persons, who occasionally lodge a customs declaration, including for end-use or inward processing, provided that the customs authorities consider this to be justified;
(c)
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.
4. Customs declarations shall be authenticated.
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
1. Customs declarations which comply with the conditions laid down in this Chapter shall be accepted by the customs authorities immediately, provided that the goods to which they refer have been presented to customs.
2. The date of acceptance of the customs declaration by the customs authorities shall, except where otherwise provided, be the date to be used for the application of the provisions governing the customs procedure for which the goods are declared and for all other import or export formalities.
Article 173
Amendment of a customs declaration
1. The declarant shall, upon application, be permitted to amend one or more of the particulars of the customs declaration after that declaration has been accepted by customs. The amendment shall not render the customs declaration applicable to goods other than those which it originally covered.
2. No such amendment shall be permitted where it is applied for after any of the following events:
(a)
the customs authorities have informed the declarant that they intend to examine the goods;
(b)
the customs authorities have established that the particulars of the customs declaration are incorrect;
(c)
the customs authorities have released the goods.
3. Upon application by the declarant, within three years of the date of acceptance of the customs declaration, the amendment of the customs declaration may be permitted after release of the goods in order for the declarant to comply with his or her obligations relating to the placing of the goods under the customs procedure concerned.
Article 174
Invalidation of a customs declaration
1. The customs authorities shall, upon application by the declarant, invalidate a customs declaration already accepted in either of the following cases:
(a)
where they are satisfied that the goods are immediately to be placed under another customs procedure;
(b)
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.
2. The customs declaration shall not be invalidated after the goods have been released unless where otherwise provided.
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).
Other simplifications
Article 177
Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings
1. Where a consignment is made up of goods falling within different tariff subheadings, and dealing with each of those goods in accordance with its tariff subheading for the purpose of drawing-up the customs declaration would entail a burden of work and expense disproportionate to the import or export duty chargeable, the customs authorities may, upon application by the declarant, agree that import or export duty be charged on the whole consignment on the basis of the tariff subheading of the goods which are subject to the highest rate of import or export duty.
2. Customs authorities shall refuse the use of the simplification referred to in paragraph 1 to goods subject to prohibitions or restrictions or excise duty where the correct classification is necessary to apply the measure.
Centralised clearance
1. The customs authorities may, upon application, authorise a person to lodge at a customs office responsible for the place where such person is established, a customs declaration for goods which are presented to customs at another customs office.
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.
2. The applicant for the authorisation referred to in paragraph 1 shall be an authorised economic operator for customs simplifications.
3. The customs office at which the customs declaration is lodged shall:
(a)
supervise the placing of the goods under the customs procedure concerned;
(b)
carry out the customs controls for the verification of the customs declaration, referred to in points (a) and (b) of Article 188;
(c)
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
(d)
carry out the customs formalities for the recovery of the amount of import or export duty corresponding to any customs debt.
4. The customs office at which the customs declaration is lodged and the customs office at which the goods are presented shall exchange the information necessary for the verification of the customs declaration and for the release of the goods.
5. The customs office at which the goods are presented shall, without prejudice to its own controls pertaining to goods brought into or taken out of the customs territory of the Union, carry out the customs controls referred to in point (c) of paragraph 3 and provide the customs office at which the customs declaration is lodged with the results of these controls.
6. The customs office at which the customs declaration is lodged shall release the goods in accordance with Articles 194 and 195, taking into account:
(a)
the results of its own controls for the verification of the customs declaration;
(b)
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 182
Entry in the declarant’s records
1. The customs authorities may, upon application, authorise a person to lodge a customs declaration, including a simplified declaration, in the form of an entry in the declarant’s records, provided that the particulars of that declaration are at the disposal of the customs authorities in the declarant’s electronic system at the time when the customs declaration in the form of an entry in the declarant’s records is lodged.
2. The customs declaration shall be deemed to have been accepted at the moment at which the goods are entered in the records.
3. The customs authorities may, upon application, waive the obligation for the goods to be presented. In that case, the goods shall be deemed to have been released at the moment of entry in the declarant’s records.
That waiver may be granted where all of the following conditions are fulfilled:
(a)
the declarant is an authorised economic operator for customs simplifications;
(b)
the nature and flow of the goods concerned so warrant and are known by the customs authority;
(c)
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;
(d)
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.
4. The conditions under which the release of the goods is allowed shall be set out in the authorisation.
Article 185
Self-assessment
1. Customs authorities may, upon application, authorise an economic operator to carry out certain customs formalities which are to be carried out by the customs authorities, to determine the amount of import and export duty payable, and to perform certain controls under customs supervision.
2. The applicant for the authorisation referred to in paragraph 1 shall be an authorised economic operator for customs simplifications.
CHAPTER 3
Verification and release of goods
Section 1
Verification
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:
(a)
examine the declaration and the supporting documents;
(b)
require the declarant to provide other documents;
(c)
examine the goods;
(d)
take samples for analysis or for detailed examination of the goods.
Article 189
Examination and sampling of goods
1. Transport of the goods to the places where they are to be examined and where samples are to be taken, and all the handling necessitated by such examination or taking of samples, shall be carried out by or under the responsibility of the declarant. The costs incurred shall be borne by the declarant.
2. The declarant shall have the right to be present or represented when the goods are examined and when samples are taken. Where the customs authorities have reasonable grounds for so doing, they may require the declarant to be present or represented when the goods are examined or samples are taken or to provide them with the assistance necessary to facilitate such examination or taking of samples.
3. Provided that samples are taken in accordance with the provisions in force, the customs authorities shall not be liable for payment of any compensation in respect thereof but shall bear the costs of their analysis or examination.
Article 190
Partial examination and sampling of goods
1. Where only part of the goods covered by a customs declaration is examined, or samples are taken, the results of the partial examination, or of the analysis or examination of the samples, shall be taken to apply to all the goods covered by the same declaration.
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.
2. For the purposes of paragraph 1, 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 declaration.
Article 191
Results of the verification
1. The results of verifying the customs declaration shall be used for the application of the provisions governing the customs procedure under which the goods are placed.
2. Where the customs declaration is not verified, paragraph 1 shall apply on the basis of the particulars contained in that declaration.
3. The results of the verification made by the customs authorities shall have the same conclusive force throughout the customs territory of the Union.
Article 192
Identification measures
1. The customs authorities or, where appropriate, economic operators authorised to do so by the customs authorities, shall take the measures necessary to identify the goods where identification is required in order to ensure compliance with the provisions governing the customs procedure for which those goods have been declared.
Those identification measures shall have the same legal effect throughout the customs territory of the Union.
2. Means of identification affixed to the goods, packaging or means of transport shall be removed or destroyed only by the customs authorities or, where they are authorised to do so by the customs authorities, by economic operators, unless, as a result of unforeseeable circumstances or force majeure, their removal or destruction is essential to ensure the protection of the goods or the means of transport.
Release
Article 194
Release of the goods
1. Where the conditions for placing the goods under the procedure concerned are fulfilled and provided that any restriction has been applied and the goods are not subject to any prohibition, the customs authorities shall release the goods as soon as the particulars in the customs declaration have been verified or are accepted without verification.
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.
2. All the goods covered by the same declaration shall be released at the same time.
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
1. Where the placing of goods under a customs procedure gives rise to a customs debt, the release of the goods shall be conditional upon the payment of the amount of import or export duty corresponding to the customs debt or the provision of a guarantee to cover that debt.
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.
2. In specific cases, the release of the goods shall not be conditional upon the provision of a guarantee in respect of goods which are the subject of a drawing request on a tariff quota.
3. Where a simplification as referred to in Articles 166, 182 and 185 is used and a comprehensive guarantee is provided, release of the goods shall not be conditional upon a monitoring of the guarantee by the customs authorities.
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
1. The customs authorities shall take any necessary measures, including confiscation and sale, or destruction, to dispose of goods in the following cases:
(a)
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;
(b)
where the goods cannot be released for any of the following reasons:
(i)
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;
(ii)
the documents which must be provided before the goods can be placed under, or released for, the customs procedure requested have not been provided;
(iii)
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;
(iv)
the goods are subject to prohibitions or restrictions;
(c)
where the goods have not been removed within a reasonable period after their release;
(d)
where after their release, the goods are found not to have fulfilled the conditions for that release; or
(e)
where goods are abandoned to the State in accordance with Article 199.
2. Non-Union goods which have been abandoned to the State, seized or confiscated shall be deemed to be placed under the customs warehousing procedure. They shall be entered in the records of the customs warehousing operator, or, where they are held by the customs authorities, by the latter.
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.
3. The costs of the measures referred to in paragraph 1 shall be borne:
(a)
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;
(b)
in the cases referred to in points (b) and (c) of paragraph 1, by the declarant;
(c)
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;
(d)
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:
(a)
the destruction of goods, referred to in Article 197;
(b)
the sale of goods, referred to in Article 198(1);
(c)
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).