Import Issues
Implementing Regulation
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1
Entry summary declaration
Article 104
Waiver from the obligation to lodge an entry summary declaration
(Article 127(2)(b) of the Code)
1. The lodging of an entry summary declaration shall be waived in respect of the following goods:
(a)
electrical energy;
(b)
goods entering by pipeline;
(c)
items of correspondence;
(d)
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 (14), provided that they are not carried under a transport contract;
(e)
goods for which an oral customs declaration is permitted in accordance with Article 135 and Article 136(1) provided that they are not carried under a transport contract;
(f)
goods referred to in Article 138(b) to (d) or Article 139(1) which are deemed to be declared in accordance with Article 141 provided that they are not carried under a transport contract;
(g)
goods contained in travellers’ personal baggage;
(h)
goods moved under cover of the 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;
(i)
weapons and military equipment brought into the customs territory of the Union by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities;
(j)
the following goods brought into the customs territory of the Union directly from offshore installations operated by a person established in the customs territory of the Union:
(i)
goods which were incorporated in those offshore installations for the purposes of their construction, repair, maintenance or conversion;
(ii)
goods which were used to fit or equip the offshore installations;
(iii)
provisions used or consumed on the offshore installations;
(iv)
non-hazardous waste from the said offshore installations;
(k)
goods entitled to relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963, other consular conventions or the New York Convention of 16 December 1969 on special missions;
(l)
the following goods on board vessels and aircraft:
(i)
goods which have been supplied for incorporation as parts of or accessories in those vessels and aircraft;
(ii)
goods for the operation of the engines, machines and other equipment of those vessels or aircrafts;
(iii)
foodstuffs and other items to be consumed or sold on board;
(m)
goods brought into the customs territory of the Union from Ceuta and Melilla, Gibraltar, Heligoland, the Republic of San Marino, the Vatican City State, the municipalities of Livigno and Campione d’Italia, or the Italian national waters of Lake Lugano which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio;
(n)
products of sea-fishing and other products taken from the sea outside the customs territory of the Union by Union fishing vessels;
(o)
vessels, and the goods carried thereon, entering the territorial waters of a Member State with the sole purpose of taking on board supplies without connecting to any of the port facilities;
(p)
goods covered by ATA or CPD carnets provided they are not carried under a transport contract.
2. Until 31 December 2020, the lodging of an entry summary declaration shall be waived in respect of goods in postal consignments the weight of which does not exceed 250 grams.
Where goods in postal consignments the weight of which does exceed 250 grams are brought into the customs territory of the Union but are not covered by an entry summary declaration penalties shall not be applied. Risk analysis shall be carried out upon the presentation of the goods and, where available, on the basis of the temporary storage declaration or the customs declaration covering those goods.
By 31 December 2020, the Commission shall review the situation of goods in postal consignments pursuant to this paragraph with a view to making such adaptations as may appear necessary taking into account the use of electronic means by postal operators covering the movement of goods.
Article 105
Time-limits for lodging the entry summary declaration in case of transport by sea
(Article 127(3) and (7) of the Code)
Where the goods are brought into the customs territory of the Union by sea, the entry summary declaration shall be lodged within the following time-limits:
(a)
for containerised cargo, other than where point (c) or point (d) applies, at the latest 24 hours before the goods are loaded onto the vessel on which they are to be brought into the customs territory of the Union;
(b)
for bulk or break bulk cargo, other than where point (c) or (d) applies, at the latest four hours before the arrival of the vessel at the first port of entry into the customs territory of the Union;
(c)
at the latest two hours before arrival of the vessel at the first port of entry into the customs territory of the Union in case of goods coming from any of the following:
(i)
Greenland;
(ii)
the Faeroe Islands;
(iii)
Iceland;
(iv)
ports on the Baltic Sea, the North Sea, the Black Sea and the Mediterranean Sea;
(v)
all ports of Morocco;
(d)
for movement, other than where point (c) applies, between a territory outside the customs territory of the Union and the French overseas departments, the Azores, Madeira or the Canary Islands, where the duration of the voyage is less than 24 hours, at the latest two hours before arrival at the first port of entry into the customs territory of the Union.
Article 106
Time-limits for lodging the entry summary declaration in case of transport by air
(Article 127(3) and (7) of the Code)
1. Where the goods are brought into the customs territory of the Union by air, the entry summary declaration shall be lodged as early as possible.
The minimum dataset of the entry summary declaration shall be lodged at the latest before the goods are loaded onto the aircraft on which they are to be brought into the customs territory of the Union.
2. Where only the minimum dataset of the entry summary declaration has been provided within the time-limit referred to in the second subparagraph of paragraph 1, the other particulars shall be provided by the following time-limits:
(a)
for flights with a duration of less than four hours, at the latest by the time of the actual departure of the aircraft;
(b)
for other flights, at the latest four hours before the arrival of the aircraft at the first airport in the customs territory of the Union.
Article 107
Time-limits for lodging the entry summary declaration in case of transport by rail
(Article 127(3) and (7) of the Code)
Where the goods are brought into the customs territory of the Union by rail, the entry summary declaration shall be lodged within the following time-limits:
(a)
where the train voyage from the last train formation station located in a third country to the customs office of first entry takes less than two hours, at the latest one hour before arrival of the goods at the place for which that customs office is competent;
(b)
in all other cases, at the latest two hours before the arrival of the goods at the place for which the customs office of first entry is competent.
Article 108
Time-limits for lodging the entry summary declaration
in case of transport by road
(Article 127(3) and (7) of the Code)
Where the goods are brought into the customs territory of the Union by road, the entry summary declaration shall be lodged at the latest one hour before the arrival of the goods at the place for which the customs office of first entry is competent.
Article 109
Time-limits for lodging the entry summary declaration in case of transport by inland waterways
(Article 127(3) and (7) of the Code)
Where the goods are brought into the customs territory of the Union by inland waterways, the entry summary declaration shall be lodged at the latest two hours before arrival of the goods at the place for which the customs office of first entry is competent.
Article 110
Time-limits for lodging the entry summary declaration in case of combined transportation
(Article 127(3) and (7) of the Code)
Where the goods are brought into the customs territory of the Union on a means of transport which is, itself, transported on an active means of transport, the time-limit for lodging the entry summary declaration shall be the time-limit applicable to the active means of transport.
Article 111
Time-limits for lodging the entry summary declaration in case of force majeure
(Article 127(3) and (7) of the Code)
The time-limits referred to in Articles 105 to 109 shall not apply in the case of force majeure.
Article 112
Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by sea or inland waterways
(Article 127(6) of the Code)
1. Where, in the case of transport by sea or inland waterways, for the same goods one or more additional transport contracts covered by one or more bills of lading have been concluded by one or more persons other than the carrier, and the person issuing the bill of lading does not make the particulars required for the entry summary declaration available to his contractual partner who issues a bill of lading to him or to his contractual partner with whom he concluded a goods co-loading arrangement, the person who does not make the required particulars available shall provide those particulars to the customs office of first entry in accordance with Article 127(6) of the Code.
Where the consignee indicated in the bill of lading that has no underlying bills of lading does not make the particulars required for the entry summary declaration available to the person issuing that bill of lading, he shall provide those particulars to the customs office of first entry.
2. Each person submitting the particulars referred to in Article 127(5) of the Code shall be responsible for the particulars that he has submitted in accordance with Article 15(2)(a) and (b) of the Code.
Article 113
Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by air
(Article 127(6) of the Code)
1. Where, in the case of transport by air, for the same goods one or more additional transport contracts covered by one or more air waybills have been concluded by one or more persons other than the carrier and the person issuing the air waybill does not make the particulars required for the entry summary declaration available to his contractual partner who issues an air waybill to him or to his contractual partner with whom he concluded a goods co-loading arrangement, the person who does not make the required particulars available shall provide those particulars to the customs office of first entry in accordance with Article 127(6) of the Code.
2. Where, in the case of transport by air, goods are moved under the rules of the acts of the Universal Postal Union and the postal operator does not make the particulars required for the entry summary declaration available to the carrier, the postal operator shall provide those particulars to the customs office of first entry in accordance with Article 127(6) of the Code.
3. Each person submitting the particulars referred to in Article 127(5) of the Code shall be responsible for the particulars that he has submitted in accordance with Article 15(2)(a) and (b) of the Code.
CHAPTER 2
Arrival of goods
Article 114
Trade with special fiscal territories
(Article 1(3) of the Code)
Member States shall apply this Chapter and Articles 133 to 152 of the Code to goods in trade between a special fiscal territory and another part of the customs territory of the Union, which is not a special fiscal territory.
Article 115
Approval of a place for the presentation of goods to customs and temporary storage
(Articles 139(1) and 147(1) of the Code)
1. A place other than the competent customs office may be approved for the purposes of the presentation of goods where the following conditions are fulfilled.
(a)
the requirements laid down in Article 148(2) and (3) of the Code and in Article 117 are fulfilled;
(b)
the goods declared for a customs procedure in the following day after their presentation, unless the customs authorities requires the goods to be examined in accordance with article 140(2) of the Code.
Where the place is already authorised for the purpose of the operation of the temporary storage facilities that approval shall not be required.
2. A place other than a temporary storage facility may be approved for temporary storage of the goods where the following conditions are fulfilled:
(a)
the requirements laid down in Article 148(2) and (3) of the Code and in Article 117 are fulfilled;
(b)
the goods declared for a customs procedure in the following day after their presentation, unless the customs authorities requires the goods to be examined in accordance with Article 140(2) of the Code.
Article 116
Records
(Article 148(4) of the Code)
1. The records referred to in Article 148(4) of the Code shall contain the following information and particulars:
(a)
reference to the relevant temporary storage declaration for the goods stored and reference to the corresponding end of temporary storage;
(b)
the date and particulars identifying the customs documents concerning the goods stored and any other documents relating to the temporary storage of the goods;
(c)
particulars, identifying numbers, number and kind of packages, the quantity and usual commercial or technical description of the goods and, where relevant, the identification marks of the container necessary to identify the goods;
(d)
location of goods and particulars of any movement of goods;
(e)
customs status of goods;
(f)
particulars of forms of handling referred to in Article 147(2) of the Code;
(g)
concerning the movement of goods in temporary storage between temporary storage facilities located in different Member States, the particulars about the arrival of the goods at the temporary storage facilities of destination.
Where the records are not part of the main accounts for customs purposes, the records shall refer to the main accounts for customs purposes.
2. The customs authorities may waive the requirement for some of the information referred to in paragraph 1 where this does not adversely affect the customs supervision and controls of the goods. However, in the case of movement of goods between temporary storage facilities, this waiver shall not be applicable
Article 117
Retail sale
(Article 148(1) of the Code)
Authorisations for the operation of temporary storage facilities referred to in Article 148 of the Code shall be granted on the following conditions:
(a)
the temporary storage facilities are not used for the purpose of retail sale;
(b)
where the goods stored present a danger or are likely to spoil other goods or require special facilities for other reasons, the temporary storage facilities are specially equipped to store them;
(c)
the temporary storage facilities are exclusively operated by the holder of the authorisation.
Article 118
Other cases of movement of goods in temporary storage
(Article 148(5)(c) of the Code)
In accordance with Article 148(5)(c) of the Code, the customs authorities may authorise the movement of goods in temporary storage between different temporary storage facilities covered by different authorisations to operate temporary storage facilities provided the holders of those authorisations are AEOC.
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
Section 1
General provisions
Article 119
Presumption of customs status
(Articles 153(1) and 155(2) of the Code)
1. The presumption of having the customs status of Union goods does not apply to the following goods:
(a)
goods brought into the customs territory of the Union which are under customs supervision to determine their customs status;
(b)
goods in temporary storage;
(c)
goods placed under any of the special procedures with the exception of the internal transit, outward processing and the end-use procedures;
(d)
products of sea-fishing caught by a Union fishing vessel outside the customs territory of the Union, in waters other than the territorial waters of a third country which are brought into the customs territory of the Union as laid down in Article 129;
(e)
goods obtained from the products referred to in point (d) on board that vessel or a Union factory ship, in the production of which other products having the customs status of Union goods may have been used which are brought into the customs territory of the Union as laid down in Article 129;
(f)
products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union.
2. 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 in the following cases:
(a)
where the goods are carried by air and have been loaded or transhipped at a Union airport for consignment to another Union airport, provided that they are carried under cover of a single transport document issued in a Member State;
(b)
where the goods are carried by sea and have been shipped between Union ports by a regular shipping service authorised in accordance with Article 120;
(c)
where the goods are carried by rail and have been transported through a third country which is a contracting party to the Convention on a common transit procedure under cover of a single transport document issued in a Member State and such a possibility is provided for in an international agreement.
3. 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 in the following cases provided that their customs status of Union goods is proven:
(a)
goods which have been brought from one point to another within the customs territory of the Union and temporarily leave that territory by sea or air;
(b)
goods which have been brought from one point to another within the customs territory of the Union through a territory outside the customs territory of the Union without being transhipped, and are carried under cover of a single transport document issued in a Member State;
(c)
goods which have been brought from one point to another within the customs territory of the Union through a territory outside the customs territory of the Union and were transhipped outside the customs territory of the Union on a means of transport other than that onto which they were initially loaded with a new transport document being issued, covering carriage from the territory outside the customs territory of the Union, provided that the new document is accompanied by a copy of the original single transport document;
(d)
motorised road vehicles registered in a Member State which have temporarily left and re-entered the customs territory of the Union;
(e)
packaging, pallets and other similar equipment, excluding containers, belonging to a person established in the customs territory of the Union which are used for the transport of goods that have temporarily left and re-entered the customs territory of the Union;
(f)
goods in baggage carried by a passenger which are not intended for commercial use and have temporarily left and re-entered the customs territory of the Union.
Section 2
Regular shipping service for customs purposes
Article 120
Authorisation to establish regular shipping services
(Article 155(2) of the Code)
1. An authorisation may be granted by the customs authority competent to take the decision to a shipping company for the purposes of regular shipping services entitling it to move Union goods from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of the customs status of Union goods.
2. An authorisation shall be granted only where:
(a)
the shipping company is established in the customs territory of the Union;
(b)
it fulfils the criterion laid down in Article 39(a) of the Code;
(c)
it undertakes to communicate to the customs authority competent to take the decision the information referred to in Article 121(1) after the authorisation is issued; and
(d)
it undertakes not to make any calls on the routes of the regular shipping service at any port in a territory outside the customs territory of the Union or at any free zone in a Union port, and not to make any transhipments of goods at sea.
3. Shipping companies having been granted an authorisation in accordance with this Article shall provide the regular shipping service stated therein.
The regular shipping service shall be provided using vessels registered for that purpose in accordance with Article 121.
Article 121
Registration of vessels and ports
(Articles 22(4) and 155(2) of the Code)
1. The shipping company authorised to establish regular shipping services for the purposes of Article 119(2)(b) shall register the vessels it intends to use and the ports it intends to call at for the purposes of that service by communicating to the customs authority competent to take the decision the following information:
(a)
the names of the vessels assigned to the regular shipping service;
(b)
the port where the vessel starts its operation as a regular shipping service;
(c)
the ports of call.
2. The registration referred to in paragraph 1 shall take effect on the first working day following that of the registration by the customs authority competent to take the decision.
3. The shipping company authorised to establish regular shipping services for the purposes of Article 119(2)(b) shall notify any modification to the information referred to in points (a), (b) and (c) of paragraph 1 and the date and time when that modification takes effect to the customs authority competent to take the decision.
Article 122
Unforeseen circumstances during the transport by regular shipping services
(Articles 153(1) and 155(2) of the Code)
Where a vessel registered to a regular shipping service for the purposes of Article 119(2)(b) as a result of unforeseen circumstances tranships goods at sea, calls at or loads or unloads goods in a port outside the customs territory of the Union, in a port that is not part of the regular shipping service or in a free zone of a Union port, the customs status of those goods shall not be altered unless they were loaded or unloaded at those locations.
Where the customs authorities have reason for doubt whether the goods fulfil those conditions, the customs status of those goods shall be proven.
Section 3
Proof of the customs status of Union goods
Subsection 1
General provisions
Article 123
Period of validity of a T2L, T2LF or a customs goods manifest
(Article 22(5) of the Code)
The proof of the customs status of Union goods in the form of a T2L, T2LF or a customs goods manifest shall be valid for 90 days from the date of registration or where in accordance with Article 128 there is no obligation to register the customs goods manifest, from the date of its establishment. At the request of the person concerned, and for justified reasons, the customs office may set a longer period of validity of the proof.
Article 124
Means of communication of the MRN of a T2L, T2LF or a customs goods manifest
(Article 6(3)(a) of the Code)
The MRN of a T2L, T2LF or a customs goods manifest may be submitted by any of the following means other than electronic data-processing techniques:
(a)
a bar code;
(b)
a status registration document;
(c)
other means as allowed by the receiving customs authority.
Subsection 2
Proofs submitted by means other than electronic data-processing techniques
Article 125
Proof of the customs status of Union goods for travellers other than economic operators
(Article 6(3)(a) of the Code)
A traveller, other than an economic operator, may make a request on paper for a proof of the customs status of Union goods.
Article 126
Proof of the customs status of Union goods by production of an invoice or transport document
(Articles 6(2) and 6(3)(a) of the Code)
1. The proof of the customs status of Union goods of which the value does not exceed EUR 15 000 may be submitted by any of the following means other than electronic data-processing techniques:
(a)
invoice relating to the goods;
(b)
transport document relating to the goods.
2. The invoice or transport document referred to in paragraph 1 shall include at least the full name and address of the consignor, or of the person concerned where there is no consignor, the competent customs office, the number of packages and their kind, marks and reference numbers of the packages, a description of the goods, the gross mass of the goods (kg), the value of the goods and, where necessary, the container numbers.
The consignor, or the person concerned where there is no consignor, shall identify the customs status of the Union goods by indicating the code ‘T2L’ or ‘T2LF’, as appropriate, accompanied by his signature in the invoice or transport document.
Article 127
Proof of the customs status of Union goods in TIR or ATA carnets or forms 302
(Article 6(3)(a) of the Code)
Where Union goods are transported in accordance with the TIR Convention, the ATA Convention, the Istanbul Convention or the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951, the proof of the customs status of Union goods may be submitted by means other than electronic data-processing techniques.
Subsection 3
Proof of the customs status of Union goods issued by an authorised issuer
Article 128
Facilitation for issuing a proof by an authorised issuer
(Article 153(2) of the Code)
1. Any person established in the customs territory of the Union and fulfilling the criteria laid down in Article 39(a) and (b) of the Code may be authorised to issue:
(a)
the T2L or T2LF without having to request an endorsement;
(b)
the customs goods manifest without having to request an endorsement and registration of the proof from the competent customs office.
2. The authorisation referred to in paragraph 1 shall be issued by the competent customs office at the request of the person concerned.
Subsection 4
Specific provisions concerning products of sea-fishing and goods obtained from such products
Article 129
The customs status of products of sea-fishing and goods obtained from such products
(Article 153(2) of the Code)
For the purposes of proving the customs status of the products and goods listed in Article 119(1)(d) and (e) as Union goods, it shall be established that those goods have been transported directly to the customs territory of the Union in one of the following ways:
(a)
by the Union fishing vessel which caught the products and, where applicable, processed them;
(b)
by the Union fishing vessel following the transhipment of the products from the vessel referred to in point (a);
(c)
by the Union factory ship which processed the products following their transhipment from the vessel referred to in point (a);
(d)
by any other vessel onto which the said products and goods were transhipped from the vessels referred to in points (a), (b) or (c), without any further changes being made;
(e)
by a means of transport covered by a single transport document made out in the country or territory not forming part of the customs territory of the Union where the products or goods were landed from the vessels referred to in points (a), (b), (c) or (d).
Article 130
The proof of customs status of products of sea-fishing and goods obtained from such products
(Articles 6(2) and 6(3)(a) of the Code)
1. For the purposes of proving the customs status in accordance with Article 129, the fishing logbook, the landing declaration, the transhipment declaration and the vessel monitoring system data, as appropriate, as required in accordance with Council Regulation (EC) No 1224/2009 (15) shall include the following information:
(a)
the place where the products of sea-fishing were caught allowing to establish that the products or goods have the customs status of Union goods in accordance with Article 129;
(b)
the products of sea-fishing (name and type) and their gross mass (kg);
(c)
the kind of goods obtained from the products of sea-fishing referred to in point (b) described in a way allowing their classification within the Combined Nomenclature and gross mass (kg).
2. In case of transhipment of products and goods referred to in Article 119(1)(d) and (e) to a Union fishing vessel or Union factory ship (receiving vessel), the fishing logbook or the transhipment declaration of the Union fishing vessel or Union factory ship from which the products and goods are transhipped shall include, in addition to the information listed in paragraph 1, the name, flag state, registration number and full name of the master of the receiving vessel onto which the products and goods were transhipped.
The fishing logbook or the transhipment declaration of the receiving vessel shall include, in addition to the information listed in paragraph 1(b) and (c), the name, flag state, registration number and full name of the master of the Union fishing vessel or Union factory ship from which the products or goods were transhipped.
3. For the purposes of paragraphs 1 and 2, the customs authorities shall accept a paper based fishing logbook, landing declaration or transhipment declaration for vessels having an overall length equal to, or more than 10 metres but not more than 15 metres.
Article 131
Transhipment
(Article 6(3) of the Code)
1. In case of transhipment of products and goods referred to in Article 119(1)(d) and (e) to receiving vessels other than Union fishing vessels or Union factory ships, the proof of the customs status of Union goods shall be provided by means of a printout of the transhipment declaration of the receiving vessel, accompanied by a printout of the fishing logbook, transhipment declaration and vessel monitoring system data, as appropriate, of the Union fishing vessel or Union factory ship from which the products or goods were transhipped.
2. In case of multiple transhipments a printout of all transhipment declarations shall also be submitted.
Article 132
Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union
(Article 6(3)(a) of the Code)
The proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union may be provided by means of a printout of the fishing logbook.
Article 133
Products and goods transhipped and transported through a country or territory which is not part of the customs territory of the Union
(Article 6(2) of the Code)
Where the products and goods referred to in Article 119(1)(d) and (e) are transhipped and transported through a country or territory which are not part of the customs territory of the Union, a printout of the fishing logbook of the Union fishing vessel of Union factory ship, accompanied by a printout of the transhipment declaration, where applicable, shall be provided on which the following information is stated:
(a)
an endorsement by the customs authority of the third country;
(b)
the date of arrival in and of departure from the third country of the products and goods;
(c)
the means of transport used for reconsignment to the customs territory of the Union;
(d)
the address of the customs authority referred to in point (a).
….
SPECIAL PROCEDURES
CHAPTER 1
General provisions
Section 1
Application for an authorisation
Article 161
Applicant established outside the customs territory of the Union
(Article 211(3)(a) of the Code)
By way of derogation from Article 211(3)(a) of the Code, the customs authorities may in occasional cases, where they consider it justified, grant an authorisation for the end-use procedure or the inward processing procedure to persons established outside the customs territory of the Union.
Article 162
Place for submitting an application where the applicant is established outside the customs territory of the Union
(Article 22(1) of the Code)
1. By way of derogation from the third subparagraph of Article 22(1) of the Code, where the applicant for an authorisation for the use of the end-use procedure is established outside the customs territory of the Union, the competent customs authority shall be that of the place where the goods are to be first used.
2. By way of derogation from the third subparagraph of Article 22(1) of the Code, where the applicant for an authorisation for the use of the inward processing procedure is established outside the customs territory of the Union, the competent customs authority shall be that of the place where the goods are to be first processed.
Article 163
Application for an authorisation based on a customs declaration
(Articles 6(1), 6(2), 6(3)(a) and 211(1) of the Code)
1. A customs declaration shall, provided that it is supplemented by additional data elements as laid down in Annex A, be considered an application for an authorisation in any of the following cases:
(a)
where goods are to be placed under the temporary admission procedure, unless the customs authorities require a formal application in cases covered by Article 236(b);
(b)
where goods are to be placed under the end-use procedure and the applicant intends to wholly assign the goods to the prescribed end-use;
(c)
where goods other than those listed in Annex 71-02 are to be placed under the inward processing procedure;
(d)
where goods other than those listed in Annex 71-02 are to be placed under the outward processing procedure;
(e)
where an authorisation for the use of the outward processing procedure has been granted and replacement products are to be released for free circulation using the standard exchange system, which is not covered by that authorisation;
(f)
where processed products are to be released for free circulation after outward processing and the processing operation concerns goods of a non-commercial nature.
2. Paragraph 1 shall not apply in any of the following cases:
(a)
simplified declaration;
(b)
centralised clearance;
(c)
entry in the declarant’s records;
(d)
where an authorisation other than for temporary admission involving more than one Member State is applied for;
(e)
where the use of equivalent goods is applied for in accordance with Article 223 of the Code;
(f)
where the competent customs authority informs the declarant that an examination of the economic conditions is required in accordance with Article 211(6) of the Code;
(g)
where Article 167(1)(f) applies;
(h)
where a retroactive authorisation in accordance with Article 211(2) of the Code is applied for, except in cases referred to in paragraph 1(e) or (f) of this Article.
3. Where the customs authorities consider that the placement of means of transport or spare parts, accessories and equipment for means of transport under the temporary admission procedure would entail a serious risk of non-compliance with one of the obligations laid down in the customs legislation, the customs declaration referred to in paragraph 1 shall not be made orally or in accordance with Article 141. In that case the customs authorities shall inform the declarant thereof without delay after the presentation of goods to customs.
4. The obligation to provide additional data elements referred to in paragraph 1 shall not apply in cases involving any of the following types of declarations:
(a)
customs declarations for release for free circulation made orally in accordance with Article 135;
(b)
customs declarations for temporary admission or re-export declarations made orally in accordance with Article 136;
(c)
customs declarations for temporary admission or re-export declarations in accordance with Article 139 deemed to be made in accordance with Article 141.
5. ATA and CPD carnets shall be considered applications for an authorisation for temporary admission where they fulfil all of the following conditions:
(a)
the carnet has been issued in a contracting party to the ATA Convention or Istanbul Convention and endorsed and guaranteed by an association forming part of a guaranteeing chain as defined in Article 1(d) of Annex A to the Istanbul Convention;
(b)
the carnet relates to goods and uses covered by the Convention under which it was issued;
(c)
the carnet is certified by the customs authorities;
(d)
the carnet is valid throughout the customs territory of the Union.
Article 164
Application for renewal or amendment of an authorisation
(Article 6(3)(a) of the Code)
The customs authorities may allow an application for renewal or amendment of an authorisation referred to in Article 211(1) of the Code to be submitted in a written form.
Article 165
Supporting document for an oral customs declaration for temporary admission
(Articles 6(2), 6(3)(a) and 211(1) of the Code)
Where an oral customs declaration is considered an application for an authorisation for temporary admission in accordance with 163, the declarant shall present a supporting document as set out in Annex 71-01.
Section 2
Taking a decision on the application
Article 166
Examination of the economic conditions
(Article 211(3) and (4) of the Code)
1. The condition laid down in Article 211(4)(b) of the Code shall not apply to authorisations for inward processing except in any of the following cases:
(a)
where the calculation of the amount of import duty is made in accordance with Article 86(3) of the Code, evidence exists that the essential interests of Union producers are likely to be adversely affected and the case is not covered by Article 167(1)(a) to (f);
(b)
where the calculation of the amount of import duty is made in accordance with Article 85 of the Code, the goods intended to be placed under the inward processing procedure would be subject to an agricultural or a commercial policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation and the case is not covered by Article 167(1) (h), (i), (m), (p) (or (s);
(c)
where the calculation of the amount of import duty is made in accordance with Article 85 of the Code, the goods intended to be placed under the inward processing procedure would not be subject to an agricultural or a commercial policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation, evidence exists that the essential interests of Union producers are likely to be adversely affected; and the case is not covered by Article 167(1)(g) to (s).
2. The condition laid down in Article 211(4)(b) of the Code shall not apply to authorisations for outward processing except where evidence exists that the essential interests of Union producers of goods listed in Annex 71-02 are likely to be adversely affected and the goods are not intended to be repaired.
Article 167
Cases in which the economic conditions are deemed to be fulfilled for inward processing
(Article 211(5) of the Code)
1. The economic conditions for inward processing shall be deemed to be fulfilled where the application concerns any of the following operations:
(a)
the processing of goods not listed in Annex 71-02;
(b)
repair;
(c)
the processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally against payment of processing costs alone;
(d)
the processing of durum wheat into pasta;
(e)
the placing of goods under inward processing within the limits of the quantity determined on the basis of a balance in accordance with Article 18 of Regulation (EU) No 510/2014 of the European Parliament and of the Council (17);
(f)
the processing of goods which are listed in Annex 71-02, in any of the following situations:
(i)
unavailability of goods produced in the Union sharing the same 8-digit CN code, the same commercial quality and technical characteristics as the goods intended to be imported for the processing operations envisaged;
(ii)
differences in price between goods produced in the Union and those intended to be imported, where comparable goods cannot be used because their price would not make the proposed commercial operation economically viable;
(iii)
contractual obligations where comparable goods do not conform to the contractual requirements of the third-country purchaser of the processed products, or where, in accordance with the contract, the processed products must be obtained from the goods intended to be placed under inward processing in order to comply with provisions concerning the protection of industrial or commercial property rights;
(iv)
the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit CN code does not exceed EUR 150 000;
(g)
the processing of goods to ensure their compliance with technical requirements for their release for free circulation;
(h)
the processing of goods of a non-commercial nature;
(i)
the processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions;
(j)
the processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil or castor oil into products which are not destined for the food sector;
(k)
the processing into products to be incorporated in or used for civil aircraft for which an airworthiness certificate has been issued;
(l)
the processing into products benefitting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with Council Regulation (EC) No 150/2003 (18);
(m)
the processing of goods into samples;
(n)
the processing of any electronic type of components, parts, assemblies or any other materials into information technology products;
(o)
the processing of goods falling within CN codes 2707 or 2710 into products falling within CN codes 2707, 2710 or 2902;
(p)
the reduction to waste and scrap, destruction, recovery of parts or components;
(q)
denaturing;
(r)
usual forms of handling referred to in Article 220 of the Code;
(s)
the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit CN code does not exceed EUR 150 000 with regard to goods which are covered by Annex 71-02 and EUR 300 000 for other goods, except where the goods intended to be placed under the inward-processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.
2. The unavailability referred to in paragraph 1(f)(i) shall cover any of the following cases:
(a)
the total absence of production of comparable goods within the customs territory of the Union;
(b)
the unavailability of a sufficient quantity of those goods in order to carry out the processing operations envisaged;
(c)
comparable Union goods cannot be made available to the applicant in time for the proposed commercial operation to be carried out, despite a request having been made in good time.
Article 168
Calculation of the amount of import duty in certain cases of inward processing
(Article 86(4) of the Code)
1. Where no examination of the economic conditions is required and the goods intended to be placed under the inward processing procedure would be subject to an agricultural or a commercial policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation, the amount of import duty shall be calculated in accordance with Article 86(3) of the Code.
The first subparagraph shall not apply if the economic conditions are deemed to be fulfilled in the cases set out in Article 167(1) (h), (i), (m), (p) or (s).
2. Where the processed products resulting from the inward processing procedure are imported directly or indirectly by the holder of the authorisation and released for free circulation within a period of one year after their re-export, the amount of import duty shall be determined in accordance with Article 86(3) of the Code.
Article 169
Authorisation for the use of equivalent goods
(Articles 223(1) and (2) and 223(3)(c) of the Code)
1. Whether the use of equivalent goods is systematic or not shall not be relevant for the purposes of granting an authorisation in accordance with Article 223(2) of the Code.
2. The use of equivalent goods as referred to in the first subparagraph of Article 223(1) of the Code shall not be authorised where the goods placed under the special procedure would be subject to a provisional or definitive anti-dumping, countervailing, safeguard duty or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.
3. The use of equivalent goods as referred to in the second subparagraph of Article 223(1) of the Code shall not be authorised where the non-Union goods processed instead of the Union goods placed under the outward processing procedure would be subject to a provisional or definitive anti-dumping, countervailing, safeguard duty or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.
4. The use of equivalent goods under customs warehousing shall not be authorised where the non-Union goods placed under the customs warehousing procedure are of those referred to in Annex 71-02.
5. The use of equivalent goods shall not be authorised for goods or products that have been genetically modified or contain elements that have undergone genetic modification.
6. By way of derogation from the third subparagraph of Article 223(1) of the Code, the following shall be regarded as equivalent goods for inward processing:
(a)
goods at a more advanced stage of manufacture than the non-Union goods placed under the inward processing procedure where the essential part of the processing with regard to these equivalent goods is carried out in the undertaking of the holder of the authorisation or in the undertaking where the operation is being carried out on his behalf;
(b)
in case of repair, new goods instead of used goods or goods in a better condition than the non-Union goods placed under the inward processing procedure;
(c)
goods with technical characteristics similar to the goods which they are replacing provided that they have the same eight-digit Combined Nomenclature code and the same commercial quality.
7. By way of derogation from the third subparagraph of Article 223(1) of the Code, for goods referred to in Annex 71-04 the special provisions set out in that Annex shall apply.
8. In case of temporary admission, equivalent goods may be used only where the authorisation for temporary admission with total relief from import duty is granted in accordance with Articles 208 to 211.
Article 170
Processed products or goods placed under inward processing IM/EX
(Article 211(1) of the Code)
1. The authorisation for inward processing IM/EX shall, upon request by the applicant, specify that processed products or goods placed under that inward processing IM/EX which have not been declared for a subsequent customs procedure or re-exported on expiry of the period for discharge shall be deemed to have been released for free circulation on the date of expiry of the period for discharge.
2. Paragraph 1 shall not apply in so far as the products or goods are subject to prohibitive or restrictive measures.
Article 171
Time-limit for taking a decision on an application for an authorisation referred to in Article 211(1) of the Code
(Article 22(3) of the Code)
1. Where an application for an authorisation referred to in Article 211(1)(a) of the Code involves one Member State only, a decision on that application shall, by way of derogation from the first subparagraph of Article 22(3) of the Code, be taken without delay and at the latest within 30 days from the date of acceptance of the application.
Where an application for an authorisation referred to in Article 211(1)(b) of the Code involves one Member State only, a decision on that application shall, by way of derogation from the first subparagraph of Article 22(3) of the Code, be taken without delay and at the latest within 60 days from the date of acceptance of the application.
2. Where the economic conditions have to be examined in accordance with Article 211(6) of the Code, the time-limit referred to in the first subparagraph of paragraph 1 of this Article shall be extended to one year from the date on which the file was transmitted to the Commission.
The customs authorities shall inform the applicant, or the holder of the authorisation, of the need to examine the economic conditions and, if the authorisation has not yet been issued, of the extension of the time-limit in accordance with the first subparagraph.
Article 172
Retroactive effect
(Article 22(4) of the Code)
1. Where the customs authorities grant an authorisation with retroactive effect in accordance with Article 211(2) of the Code, the authorisation shall take effect at the earliest on the date of acceptance of the application.
2. In exceptional circumstances, the customs authorities may allow an authorisation referred to in paragraph 1 to take effect at the earliest one year, in case of goods covered by Annex 71-02 three months, before the date of acceptance of the application.
3. If an application concerns renewal of an authorisation for the same kind of operation and goods, an authorisation may be granted with retroactive effect from the date on which the original authorisation expired.
Where, in accordance with Article 211(6) of the Code, an examination of the economic conditions is required in connection with a renewal of an authorisation for the same kind of operation and goods, an authorisation with retroactive effect shall take effect at the earliest on the date on which the conclusion on the economic conditions has been drawn.
Article 173
Validity of an authorisation
(Article 22(5) of the Code)
1. Where an authorisation is granted in accordance with Article 211(1)(a) of the Code, the period of validity of the authorisation shall not exceed five years from the date on which the authorisation takes effect
2. The period of validity referred to in paragraph 1 shall not exceed three years where the authorisation relates to goods referred to in Annex 71-02.
Article 174
Time-limit for the discharge of a special procedure
(Article 215(4) of the Code)
1. At the request of the holder of the procedure, the time-limit for discharge specified in an authorisation granted in accordance with Article 211(1) of the Code may be extended by the customs authorities, even after the time-limit originally set has expired.
2. Where the time-limit for discharge expires on a specific date for all the goods placed under the procedure in a given period, the customs authorities may establish in the authorisation as referred to in Article 211(1)(a) of the Code that the time-limit for discharge is automatedally extended for all goods still under the procedure on that date. The customs authorities may decide to terminate the automated extension of the time-limit with regard to all or some of the goods placed under the procedure.
Article 175
Bill of discharge
(Articles 6(2), 6(3)(a) and 211(1) of the Code)
1. Authorisations for the use of inward processing IM/EX, inward processing EX/IM without the use of standardised exchange of information as referred to in Article 176, or end-use shall stipulate that the holder of the authorisation must present the bill of discharge to the supervising customs office within 30 days after the expiry of the time-limit for discharge.
However, the supervising customs office may waive the obligation to present the bill of discharge where it considers it unnecessary.
2. At the request of the holder of the authorisation, the customs authorities may extend the period referred to in paragraph 1 to 60 days. In exceptional cases, the customs authorities may extend the period even if it has expired.
3. The bill of discharge shall contain the particulars listed in Annex 71-06, unless otherwise determined by the supervising customs office.
4. Where processed products or goods placed under the inward processing IM/EX procedure are deemed to have been released for free circulation in accordance with Article 170(1), that fact shall be stated in the bill of discharge.
5. Where the authorisation for inward processing IM/EX specifies that processed products or goods placed under that procedure are deemed to have been released for free circulation on the date of expiry of the period for discharge, the holder of the authorisation shall present the bill of discharge to the supervising customs office as referred to in paragraph 1 of this Article.
6. The customs authorities may allow that the bill of discharge be presented by means other than electronic data-processing techniques.
Article 176
Standardised exchange of information and obligations of the holder of an authorisation for the use of a processing procedure
(Article 211(1) of the Code)
1. Authorisations for the use of inward processing EX/IM or outward processing EX/IM which involve one or more than one Member State and authorisations for the use of inward processing IM/EX or outward processing IM/EX which involve more than one Member State shall establish the following obligations:
(a)
use of the standardised exchange of information (INF) as referred to in Article 181, unless the customs authorities agree other means of electronic exchange of information;
(b)
the holder of the authorisation shall provide the supervising customs office with information as referred to in Section A of Annex 71-05;
(c)
where the following declarations or notifications are lodged, they shall refer to the relevant INF number:
(i)
customs declaration for inward processing;
(ii)
export declaration for inward processing EX/IM or outward processing;
(iii)
customs declarations for release for free circulation after outward processing;
(iv)
customs declarations for the discharge of the processing procedure;
(v)
re- export declarations or re-export notifications.
2. Authorisations for the use of inward processing IM/EX which involve only one Member State shall establish that, at the request of the supervising customs office, the holder of the authorisation shall provide that customs office with sufficient information about the goods which were placed under the inward processing procedure allowing the supervising customs office to calculate the amount of import duty in accordance with Article 86(3) of the Code.
Article 177
Storage of Union goods together with non-Union goods in a storage facility
(Article 211(1) of the Code)
Where Union goods are stored together with non-Union goods in a storage facility for customs warehousing and it is impossible or would only be possible at disproportionate cost to identify at all times each type of goods, the authorisation as referred to in Article 211(1)(b) of the Code shall establish that accounting segregation shall be carried out with regard to each type of goods, customs status and, where appropriate, origin of the goods.
Section 3
Other provisions
Article 178
Records
(Articles 211(1) and 214(1) of the Code)
1. The records referred to in Article 214(1) of the Code shall contain the following:
(a)
where appropriate, the reference to the authorisation required for placing the goods under a special procedure;
(b)
the MRN or, where it does not exist, any other number or code identifying the customs declarations by means of which the goods are placed under the special procedure and, where the procedure has been discharged in accordance with Article 215(1) of the Code, information about the manner in which the procedure was discharged;
(c)
data that unequivocally allows the identification of customs documents other than customs declarations, of any other documents relevant to the placing of goods under a special procedure and of any other documents relevant to the corresponding discharge of the procedure;
(d)
particulars of marks, identifying numbers, number and kind of packages, the quantity and usual commercial or technical description of the goods and, where relevant, the identification marks of the container necessary to identify the goods;
(e)
location of goods and information about any movement thereof;
(f)
customs status of goods;
(g)
particulars of usual forms of handling and, where applicable, the new tariff classification resulting from those usual forms of handling;
(h)
particulars of temporary admission or end-use;
(i)
particulars of inward or outward processing including information about the nature of the processing;
(j)
where Article 86(1) of the Code applies, the costs for storage or usual forms of handling;
(k)
the rate of yield or its method of calculation, where appropriate;
(l)
particulars enabling customs supervision and controls of the use of equivalent goods in accordance with Article 223 of the Code;
(m)
where accounting segregation is required, information about type of goods, customs status and, where appropriate, origin of the goods;
(n)
in the cases of temporary admission referred to in Article 238, the particulars required by that Article;
(o)
in the cases of inward processing referred to in Article 241, the particulars required by that Article;
(p)
where appropriate, particulars of any transfer of rights and obligations in accordance with Article 218 of the Code;
(q)
where the records are not part of the main accounts for customs purposes, a reference to those main accounts for customs purposes;
(r)
additional information for special cases, at the request of the customs authorities for justified reasons.
2. In the case of free zones, the records shall, in addition to the information provided for in paragraph 1, contain the following:
(a)
particulars identifying the transport documents for the goods entering or leaving the free zones;
(b)
particulars concerning the use or consumption of goods of which the release for free circulation or temporary admission would not entail application of import duty or measures laid down under the common agricultural or commercial policies in accordance with Article 247(2) of the Code.
3. The customs authorities may waive the requirement for some of the information provided for in paragraphs 1 and 2, where this does not adversely affect the customs supervision and controls of the use of a special procedure.
4. In the case of temporary admission, records shall be kept only if required by the customs authorities.
Article 179
Movement of goods between different places in the customs territory of the Union
(Article 219 of the Code)
1. Movement of goods placed under inward processing, temporary admission or end-use may take place between different places in the customs territory of the Union without customs formalities other than those set out in Article 178(1)(e).
2. Movement of goods placed under outward processing may take place within the customs territory of the Union from the customs office of placement to the customs office of exit.
3. Movement of goods placed under customs warehousing may take place within the customs territory of the Union without customs formalities other than those set out in Article 178(1)(e) as follows:
(a)
between different storage facilities designated in the same authorisation;
(b)
from the customs office of placement to the storage facilities; or
(c)
from the storage facilities to the customs office of exit or any customs office indicated in the authorisation for a special procedure as referred to in Article 211(1) of the Code, empowered to release goods to a subsequent customs procedure or to receive the re-export declaration for the purposes of discharging the special procedure.
Movements under customs warehousing shall end within 30 days after goods have been removed from the customs warehouse.
At the request of the holder of the procedure, the customs authorities may extend the 30-day period.
4. Where goods are moved under customs warehousing from the storage facilities to the customs office of exit, the records referred to in Article 214(1) of the Code shall provide information about the exit of the goods within 100 days after the goods have been removed from the customs warehouse.
At the request of the holder of the procedure, the customs authorities may extend the 100-day period.
Article 180
Usual forms of handling
(Article 220 of the Code)
The usual forms of handling provided for in Article 220 of the Code shall be those set out in Annex 71-03.
Article 181
Standardised exchange of information
(Article 6(2) of the Code)
1. The supervising customs office shall make the relevant data elements set out in Section A of Annex 71-05 available in the electronic system set up pursuant to Article 16(1) of the Code for the purposes of standardised exchange of information (INF), for:
(a)
inward processing EX/IM or outward processing EX/IM which involves one or more than one Member State;
(b)
inward processing IM/EX or outward processing IM/EX which involves more than one Member State.
2. Where the responsible customs authority as referred to in Article 101(1) of the Code has requested a standardised exchange of information between customs authorities with regard to goods placed under inward processing IM/EX which involves only one Member State, the supervising customs office shall make the relevant data elements set out in Section B of Annex 71-05 available in the electronic system set up pursuant to Article 16(1) of the Code for the purposes of INF.
3. Where a customs declaration or re-export declaration or re-export notification refers to an INF, the competent customs authorities shall make the specific data elements set out in Section A of Annex 71-05 available in the electronic system set up pursuant to Article 16(1) of the Code for the purposes of INF.
4. The customs authorities shall disclose updated information concerning the INF to the holder of the authorisation at his request.
Article 182
Customs status of animals born of animals placed under a special procedure
(Article 153(3) of the Code)
Where the total value of animals, born in the customs territory of the Union of animals subject to one customs declaration and placed under the storage procedure, the temporary admission procedure or the inward processing procedure, exceeds EUR 100, those animals shall be deemed to be non-Union goods and to be placed under the same procedure as the animals of which they were born.
Article 183
Waiver from the obligation to lodge a supplementary declaration
(Article 167(2)(b) of the Code)
The obligation to lodge a supplementary declaration shall be waived for goods for which a special procedure other than transit has been discharged by placing them under a subsequent special procedure other than transit provided that all of the following conditions are fulfilled:
(a)
the holder of the authorisation of the first and subsequent special procedure is the same person;
(b)
the customs declaration for the first special procedure was lodged in the standard form, or the declarant has lodged a supplementary declaration in accordance with the first sub-paragraph of Article 167(1) of the Code in respect of the first special procedure;
(c)
the first special procedure is discharged by the placement of goods under a subsequent special procedure other than end-use or inward processing, following the lodging of a customs declaration in the form of an entry in the declarant’s records .