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10.10.2013 Official
Journal
of
the
European
Union
L
269/1
I
(Legislative acts)
REGULATIONS
REGULATION (EU) No 952/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 9 October 2013
laying down the Union Customs Code
(recast)
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
(3) In
order
to
supplement
or
amend
certain
non-essential
EUROPEAN UNION,
elements of this Regulation, the power to adopt delegated
acts in accordance with Article 290 TFEU should be
delegated to the Commission. It is of particular
Having regard to the Treaty on the Functioning of the European
importance that the Commission carry out appropriate
Union, and in particular Articles 33, 114 and 207 thereof,
consultations during its preparatory work, including at
expert level. The Commission, when preparing and
drawing up delegated acts, should ensure a simultaneous,
timely and appropriate transmission of relevant
Having regard to the proposal from the European Commission,
documents to the European Parliament and to the
Council.
After transmission of the draft legislative act to the national
parliaments,
(4)
In particular, when preparing and drawing up delegated
acts, the Commission should ensure that Member States'
Having regard to the opinion of the European Economic and
experts and the business community are consulted in a
Social Committee ( 1 ),
transparent manner, and well in advance.
Acting in accordance with the ordinary legislative procedure ( 2 ),
(5) In
order
to
ensure
uniform
conditions
for
the
implemen
tation of this Regulation, implementing powers should be
Whereas:
conferred on the Commission in order: to specify the
format and code of the common data requirements for
the purpose of the exchange of information between the
(1)
A number of amendments are to be made to Regulation
customs authorities and between economic operators and
(EC) No 450/2008 of the European Parliament and of the
customs authorities and the storage of such information
Council of 23 April 2008 laying down the Community
and the procedural rules on the exchange and storage of
Customs Code (Modernised Customs Code) ( 3 ). In the
information which can be made by means other than
interests of clarity, that Regulation should be recast.
electronic data-processing techniques; to adopt decisions
allowing one or several Member States to use means for
the exchange and storage of information other than elec
(2) It
is
appropriate
to
ensure
that
Regulation
(EC)
tronic data-processing techniques; to specify the customs
No 450/2008 is consistent with the Treaty on the Func
authority which is responsible for the registration of
tioning of the European Union (TFEU), in particular
economic operators and of other persons; to specify
Articles 290 and 291 thereof. It is also appropriate
the technical arrangements for developing, maintaining
that the Regulation take account of the evolution of
and employing electronic systems; to specify the
Union law and that some of its provisions are adapted
procedural rules on the conferral and proving of the
in order to facilitate their application.
entitlement for a customs representative to provide
services in a Member State other than the one where
he or she is established; the procedural rules on the
( 1 ) OJ C 229, 31.7.2012, p. 68.
submission and acceptance of an application for a
( 2 ) Position of the European Parliament of 11 September 2013 (not yet
decision relating to the application of the customs legis
published in the Official Journal) and decision of the Council of
27 September 2013.
lation, and on the taking and the monitoring of such a
( 3 ) OJ L 145, 4.6.2008, p. 1.
decision; the procedural rules on the annulment,

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L 269/2
EN
Official Journal of the European Union
10.10.2013
revocation and amendment of favourable decisions; the
means than electronic data processing techniques are
procedural rules on the use of a decision relating to
used; the procedural rules on the lodging of a standard
binding information after it ceases to be valid or is
customs declaration and on the making available of
revoked; the procedural rules on the notification to the
supporting documents; the procedural rules on the
customs authorities that the taking of such decisions is
lodging of a simplified declaration and a supplementary
suspended and on the withdrawal of such suspension; to
declaration; the procedural rules on the lodging of a
adopt decisions requesting Member States to revoke
customs declaration prior to the presentation of goods
decisions relating to binding information; to adopt the
to customs, the acceptance of the customs declaration
modalities for the application of the criteria for the
and the amendment of the customs declaration after
granting of the status of authorised economic operator;
the release of the goods; to adopt measures for the deter
to adopt measures to ensure uniform application of
mination of the tariff subheading of the goods which are
customs controls, including the exchange of risk
subject to the highest rate of import or export duty
information and analysis,
where a consignment is made of goods falling under
different tariff subheadings; to specify the procedural
rules on centralised clearance and on the waiver from
the obligation for goods to be presented in that
common risk criteria and standards, control measures
context; the procedural rules on entry in the declarant's
and priority control areas; to determine the ports or
records; the procedural rules on the customs formalities
airports where customs controls and formalities are to
and controls to be carried out by the holder of the auth
be carried out on cabin and hold baggage; to lay down
orisation in the context of self-assessment; to adopt
the rules on currency conversion; to adopt measures on
measures on the verification of the customs declaration,
the uniform management of tariff quota and tariff
the examination and sampling of goods and the results
ceilings and the management of the surveillance of the
of the verification;
release for free circulation or export of goods; to adopt
measures to determine the tariff classification of goods;
to specify the procedural rules on the provision and the
verification of the proof of non-preferential origin; the
the procedural rules on the disposal of goods; the
procedural rules on the facilitation of the establishment
procedural rules on the provision of information estab
in the Union of the preferential origin of goods; to adopt
lishing that the conditions for relief from import duty for
measures to determine the origin of specific goods; the
returned goods are fulfilled and on the provision of
granting of a temporary derogation from the rules on
evidence that the conditions for relief from import
preferential origin of goods benefiting from preferential
duty for products of sea-fishing and other products
measures adopted unilaterally by the Union; the deter
taken from the sea are fulfilled; the procedural rules on
mination of the origin of specific goods;
the examination of the economic conditions in the
context of special procedures; the procedural rules on
the discharge of a special procedure; the procedural
rules on the transfer of rights and obligations and the
to specify the procedural rules on the determination of
movement of goods in the context of special procedures;
the customs value of goods; to specify the procedural
the procedural rules on the use of equivalent goods in
rules on the provision of a guarantee, the determination
the context of special procedures; the procedural rules for
of its amount, its monitoring and release and the revo
the application of the provisions of international transit
cation and cancellation of an undertaking given by a
instruments in the customs territory of the Union; the
guarantor; to specify the procedural rules regarding
procedural rules on the placing of goods under the
temporary prohibitions of the use of comprehensive
Union transit procedure and on the end of that
guarantees; to adopt measures to ensure mutual
procedure, on the operation of the simplifications of
assistance between the customs authorities in the event
that procedure and on the customs supervision of
of the incurrence of a customs debt; to specify the
goods passing through the territory of a country or
procedural rules on repayment and remission of an
territory outside the customs territory of the Union
amount of import or export duty and the information
under the external Union transit procedure; the
to be provided to the Commission; to adopt decisions on
procedural rules on the placing of goods under the
repayment or remission of an amount of import or
customs warehousing or free zone procedure; to lay
export duty; to specify the procedural rules on the
down the time-limit within which risk analysis is to be
lodging, amendment and invalidation of an entry
carried out on the basis of the pre-departure declaration;
summary declaration; to specify the time-limit within
to specify the procedural rules on the exit of goods;
which a risk analysis is to be carried out on the basis
of the entry summary declaration; to specify the
procedural rules on the notification of arrival of sea-
going vessels and aircraft and on the conveyance of
the procedural rules on the lodging, amendment and
goods to the appropriate place; to specify the procedural
invalidation of the exit summary declaration; the
rules on the presentation of goods to customs; the
procedural rules on the lodging, amendment and invali
procedural rules on the lodging, amendment and invali
dation of the re-export notification; to adopt a work
dation of the temporary storage declaration and on the
programme supporting the development of related elec
movement of goods in temporary storage; the procedural
tronic systems and governing the setting up of transi
rules for the provision and verification of the proof of
tional periods; to adopt decisions authorising Member
the customs status of Union goods; the procedural rules
States to test simplifications in the application of the
on the determination of competent customs offices and
customs legislation, especially when those simplifications
on the lodging of the customs declaration where other
are information technology (IT) related. Those powers

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EN
10.10.2013 Official
Journal
of
the
European
Union
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269/3
should be exercised in accordance with Regulation (EU)
(10) In
order
to
ensure
effective
administrative
simplification,
No 182/2011 of the European Parliament and of the
the views of economic operators should be taken into
Council of 16 February 2011 laying down the rules
account when the customs legislation is further
and general principles concerning mechanisms for
modernised.
control by Member States of the Commission's exercise
of implementing powers ( 1 ).
(11) In
accordance
with
the
Commission
Communication
of
(6) Considering
the
cooperation
which
is
needed
between
9 August 2004 entitled "Protecting the Communities'
the Member States and the Commission to develop,
financial interests - Fight against fraud - Action Plan
maintain and employ the electronic systems required
for 2004-2005", it is appropriate to adapt the legal
for the implementation of the Union Customs Code
framework for the protection of the financial interests
(the Code), the Commission should not adopt the work
of the Union.
programme supporting that development and governing
the setting up of transitional periods where no opinion is
delivered by the committee examining the draft imple
menting act.
(12) Council
Regulation
(EEC)
No
2913/92
of
12
October
1992 establishing the Community Customs Code ( 2 )
was based upon integration of the customs procedures
(7) The
advisory
procedure
should
be
used
for
the
adoption
applied separately in the respective Member States during
of: decisions allowing one or several Member States to
the 1980s. That Regulation has been repeatedly and
use means for the exchange and storage of information
substantially amended since its introduction, in order to
other than electronic data-processing techniques, given
address specific problems such as the protection of good
that those decisions do not affect all Member States;
faith or the taking into account of security requirements.
decisions requesting Member States to revoke decisions
Further amendments to that Regulation were introduced
relating to binding information, given that those
by Regulation (EC) No 648/2005 of the European
decisions affect only one Member State and aim at
Parliament and of the Council of 13 April 2005 ( 3 ) -
ensuring compliance with the customs legislation;
and subsequently included in Regulation (EC)
decisions on repayment or remission of an amount of
No 450/2008 - as a consequence of the important
import or export duty given that those decisions directly
legal changes which have occurred in recent years, at
affect the applicant for that repayment or remission.
both Union and international level, such as the expiry
of the Treaty establishing the European Coal and Steel
Community and the entry into force of the 2003, 2005
and 2011 Acts of Accession, as well as the amendment
(8) In
duly
justified
cases,
where
imperative
grounds
of
to the International Convention on the simplification and
urgency so require, the Commission should adopt
harmonisation of customs procedures (the Revised Kyoto
immediately applicable implementing acts relating to:
Convention), the Union's accession to which was
measures to ensure uniform application of customs
approved by Council Decision 2003/231/EC of
controls, including the exchange of risk information
17 March 2003 (
and analysis, common risk criteria and standards,

4 ).
control measures and priority control areas; the deter
mination of the tariff classification of goods; the deter
mination of the origin of specific goods; measures
temporarily prohibiting the use of comprehensive guar
(13) It is appropriate to introduce in the Code a legal
antees.
framework for the application of certain provisions of
the customs legislation to trade in Union goods
between parts of the customs territory to which the
(9) The
Union
is
based
upon
a
customs
union.
It
is
provisions of Council Directive 2006/112/EC of
advisable, in the interests both of economic operators
28 November 2006 on the common system of value
and of the customs authorities in the Union, to
added tax ( 5 ) or Council Directive 2008/118/EC of
assemble current customs legislation in a code. Based
16 December 2008 concerning the general arrangements
on the concept of an internal market, that code should
for excise duty ( 6 ) apply and parts of that territory where
contain the general rules and procedures which ensure
those provisions do not apply, or to trade between parts
the implementation of the tariff and other common
where those provisions do not apply. Considering the
policy measures introduced at Union level in connection
fact that the goods concerned are Union goods and
with trade in goods between the Union and countries or
considering the fiscal nature of the measures at stake
territories outside the customs territory of the Union,
in that intra-Union trade, it is justified to introduce,
taking into account the requirements of those common
appropriate simplifications to the customs formalities to
policies. Customs legislation should be better aligned on
be applied to those goods.
the provisions relating to the collection of import charges
without change to the scope of the tax provisions in
( 2 ) OJ L 302, 19.10.1992, p. 1.
force.
( 3 ) OJ L 117, 4.5.2005, p. 13.
( 4 ) OJ L 86, 3.4.2003, p. 21.
( 5 ) OJ L 347, 11.12.2006, p. 1.
( 1 ) OJ L 55, 28.2.2011, p. 13.
( 6 ) OJ L 9, 14.1.2009, p. 12.

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L 269/4
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Official Journal of the European Union
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(14) In
order
to
take
into
account
the
special
fiscal
regime
of
storage of information using electronic data processing
certain parts of the customs territory of the Union, the
techniques, cases where other means may be used for
power to adopt delegated acts in accordance with
such exchange and storage and registration of persons.
Article 290 TFEU should be delegated to the
Means other than electronic data processing techniques
Commission in respect of the customs formalities and
could be used in particular on a transitional basis, where
controls to be applied to the trade in Union goods
the necessary electronic systems are not yet operational,
between those parts and the rest of the customs
but not beyond 31 December 2020. Insofar as
territory of the Union.
centralised clearance is concerned, those transitional
measures would consist, until the necessary electronic
systems are operational, in maintaining the procedure
currently known as the 'single authorisation for
(15) The
facilitation
of
legitimate
trade
and
the
fight
against
simplified procedures'.
fraud require simple, rapid and standard customs

procedures and processes. It is therefore appropriate, in
line with the Commission Communication of 24 July
2003 entitled "A simple and paperless environment for
customs and trade", to simplify customs legislation, to
(19) Use
of information and communication technologies
allow the use of modern tools and technology and to
should be accompanied by harmonised and standardised
promote further the uniform application of customs
application of customs controls by the Member States, to
legislation and modernised approaches to customs
ensure an equivalent level of customs control throughout
control, thus helping to ensure the basis for efficient
the Union so as not to give rise to anti-competitive
and simple clearance procedures. Customs procedures
behaviour at the various Union entry and exit points.
should be merged or aligned and the number of
procedures reduced to those that are economically
justified, with a view to increasing the competitiveness
of business.
(20) In
the
interests
of
facilitating
business,
while
at
the
same
time providing for the proper levels of control of goods
brought into or taken out of the customs territory of the
(16) The completion of the internal market, the reduction of
Union, it is desirable that the information provided by
barriers to international trade and investment and the
economic operators be shared, taking account of the
reinforced need to ensure security and safety at the
relevant data-protection provisions, between customs
external borders of the Union have transformed the
authorities and with other agencies involved in that
role of customs authorities giving them a leading role
control. Those controls should be harmonised, so that
within the supply chain and, in their monitoring and
the economic operator need give the information only
management of international trade, making them a
once and that goods are controlled by those authorities
catalyst to the competitiveness of countries and
at the same time and at the same place.
companies. The customs legislation should therefore
reflect the new economic reality and the new role and
mission of customs authorities.
(21) In
the
interests
of
facilitating
business,
all
persons
should
continue to have the right to appoint a representative in
their dealings with the customs authorities. However, it
(17) The use of information and communication technologies,
should no longer be possible for that right of represen
as laid down in Decision No 70/2008/EC of the
tation to be reserved under a law laid down by one of
European Parliament and of the Council of 15 January
the Member States. Furthermore, a customs represen
2008 on a paperless environment for customs and
tative who complies with the criteria for the granting
trade ( 1 ), is a key element in ensuring trade facilitation
of the status of authorised economic operator for
and, at the same time, the effectiveness of customs
customs simplifications should be entitled to provide
controls, thus reducing costs for business and risk for
his or her services in a Member State other than the
society. It is therefore necessary to establish in the
Member State where he or she is established. As a
Code the legal framework within which that Decision
general rule, a customs representative should be estab
can be implemented, in particular the legal principle
lished in the customs territory of the Union. That
that all customs and trade transactions are to be
obligation should be waived where the customs represen
handled electronically and that information and
tative acts on behalf of persons who are not required to
communication systems for customs operations are to
be established within the customs territory of the Union
offer, in each Member State, the same facilities to
or in other justified cases.
economic operators.
(18) In
order
to
ensure
a
paperless
environment
for
customs
(22) All decisions relating to the application of the customs
and trade, the power to adopt delegated acts in
legislation, including to binding information, should be
accordance with Article 290 TFEU should be delegated
covered by the same rules. Any such decisions should be
to the Commission in respect of common data
valid throughout the Union and should be capable of
requirements for the purpose of the exchange and
being annulled, amended except where otherwise stipu
lated, or revoked where they do not conform to the
( 1 ) OJ L 23, 26.1.2008, p. 21.
customs legislation or its interpretation.

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10.10.2013 Official
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(23) The
streamlining
of
customs
procedures
within
an
elec
the power to adopt delegated acts in accordance with
tronic environment requires the sharing of responsi
Article 290 TFEU should be delegated to the
bilities between the customs authorities of different
Commission in respect of determining other cases
Member States. It is necessary to ensure an appropriate
where the customs representative is not obliged to be
level of effective, dissuasive and proportionate penalties
established in the customs territory of the Union and
throughout the internal market.
rules relating to decisions taken by the customs auth
orities, including those relating to binding information,
authorised economic operator and simplifications.
(24) Compliant
and
trustworthy
economic
operators
should
enjoy the status of 'authorised economic operator'
subject to the granting of an authorisation for customs
(30) It is necessary to establish the factors on the basis of
simplifications or an authorisation for security and safety,
which import or export duty and other measures in
or both. Depending on the type of authorisation granted,
respect of trade in goods are applied. It is also appro
authorised economic operators should be able to take
priate to lay down more detailed provisions for issuing
maximum advantage of widespread use of customs
proofs of origin in the Union, where the exigencies of
simplifications or benefit from facilitations relating to
trade so require.
security and safety. They should also be given more
favourable treatment in respect of customs controls,
such as fewer physical and document-based controls.
(31) In
order
to
supplement
the
factors
on
the
basis
of
which
import or export duty and other measures are applied,
the power to adopt delegated acts in accordance with
(25) Compliant
and
trustworthy
economic
operators
should
Article 290 TFEU should be delegated to the
benefit from international mutual recognition of the
Commission in respect of rules on origin of goods.
status of 'authorised economic operator'.
(32) It
is
desirable
to
group
together
all
cases
of
incurrence
of
(26) In order to secure a balance between, on the one hand,
the need for customs authorities to ensure the correct
a customs debt on import, other than following the
application of the customs legislation and, on the other,
submission of a customs declaration for release for free
the right of economic operators to be treated fairly, the
circulation or temporary admission with partial relief, in
customs authorities should be granted extensive powers
order to avoid difficulties in determining the legal basis
of control and economic operators a right of appeal.
on which the customs debt was incurred. The same

should apply in cases of incurrence of a customs debt
on export.
(27) In accordance with the Charter of Fundamental Rights of
the European Union, it is necessary, in addition to the
right of appeal against any decision taken by the customs
(33) It is appropriate to establish the place where the customs
authorities, to provide for the right of every person to be
debt is incurred and where the import or export duty
heard before any decision is taken which would adversely
should be recovered.
affect him or her. However, restrictions to that right may
be justified in particular where the nature or the level of
the threat to the security and safety of the Union and its
residents, to human, animal or plant health, to the
(34) The rules for special procedures should allow for the use
environment or to consumers so requires.
of a single guarantee for all categories of special
procedures and for that guarantee to be comprehensive,
covering a number of transactions.
(28) In order to minimise the risk to the Union, its citizens
and its trading partners, the harmonised application of
customs controls by the Member States should be based
(35) A
comprehensive
guarantee
with a reduced amount,
upon a common risk management framework and an
including for customs debts and other charges which
electronic system for its implementation. The estab
have been incurred, or a comprehensive guarantee with
lishment of a risk management framework common to
a guarantee waiver, should be authorised under certain
all Member States should not prevent them from
conditions. A comprehensive guarantee with a reduced
controlling goods by random checks.
amount for customs debts and other charges which have
been incurred should be equivalent to the provision of a
guarantee for the whole amount of import or export
duty payable, in particular for the purposes of the
(29) In
order
to
ensure
a
consistent
and
equal
treatment
of
release of the goods concerned and of the entry in the
persons concerned by customs formalities and controls,
accounts.

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Official Journal of the European Union
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(36) In
order
to
ensure
better
protection
of
the
financial
risk-based controls on the admissibility of the goods, to
interests of the Union and of the Member States, a
ensure that quick release of goods is then the rule. Fiscal
guarantee should cover non-declared or incorrectly
and trade policy controls should primarily be performed
declared goods included in a consignment or in a
by the customs office competent in respect of the
declaration for which it is provided. For the same
premises of the economic operator.
reason, the undertaking of the guarantor should also
cover amounts of import or export duty which fall to
be paid following post-release controls.
(43) The
rules
for
customs
declarations
and
for
the
placing
of
goods under a customs procedure should be modernised
and streamlined, in particular by requiring that, as a rule,
(37) In order to safeguard the financial interests of the Union
customs declarations be made electronically and by
and of the Member States and to curb fraudulent prac
providing for only one type of simplified declaration
tices, arrangements involving graduated measures for the
and for the possibility to lodge a customs declaration
application of a comprehensive guarantee are advisable.
in the form of an entry in the declarant's records.
Where there is an increased risk of fraud it should be
possible to prohibit temporarily the application of the
comprehensive guarantee, taking account of the
particular situation of the economic operators concerned.
(44) Since the Revised Kyoto Convention favours the lodging,
registering and checking of the customs declaration prior
to the arrival of the goods and, furthermore, the disso
ciation of the place where the declaration is lodged from
(38) It is appropriate to take account of the good faith of the
the place where the goods are physically located, it is
person concerned in cases where a customs debt is
appropriate to provide for centralised clearance at the
incurred through non-compliance with the customs legis
place where the economic operator is established.
lation and to minimise the impact of negligence on the
part of the debtor.
(45) It is appropriate to lay down at Union level the rules
governing the destruction or disposal otherwise of goods
(39) In order to protect the financial interests of the Union
and of the Member States and to supplement the rules
by the customs authorities, since these are matters which
concerning the customs debt and the guarantees, the
previously required national legislation.
power to adopt delegated acts in accordance with
Article 290 TFEU should be delegated to the
Commission in respect of the place of incurrence of
the customs debt, the calculation of the amount of
(46) In
order
to
supplement
the
rules
regarding
the
placing
of
import and export duty, the guarantee of that amount
goods under a customs procedure and ensure equal
and the recovery, repayment, remission and extin
treatment of the persons concerned, the power to
guishment of the customs debt.
adopt delegated acts in accordance with Article 290
TFEU should be delegated to the Commission in
respect of the rules relating to the customs declaration
and the release of goods.
(40) It
is
necessary
to
lay
down
the
principle
of
how
to
determine the customs status of Union goods and the
circumstances pertaining to the loss of such status, and
to provide a basis for determining when that status
(47) It
is
appropriate
to
lay
down
common
and
simple
rules
remains unaltered in cases where goods are temporarily
for the special procedures, supplemented by a small set
taken out of the customs territory of the Union.
of rules for each category of special procedure, in order
to make it simple for the operator to choose the right
procedure, to avoid errors and to reduce the number of
post-release recoveries and repayments.
(41) In
order
to
ensure
free
movement
of
Union
goods
in
the
customs territory of the Union and customs treatment of
non-Union goods brought into that territory, the power
to adopt delegated acts in accordance with Article 290
(48) The granting of authorisations for several special
TFEU should be delegated to the Commission in respect
procedures with a single guarantee and a single super
of the determination of the customs status of goods, the
vising customs office should be facilitated and there
loss of the customs status of Union goods, the preser
should be simple rules on the incurrence of a customs
vation of that status for goods temporarily leaving the
debt in these cases. The basic principle should be that
customs territory of the Union and the duty relief for
goods placed under a special procedure, or the products
returned goods.
made from them, are to be assessed at the time when the
customs debt is incurred. However, it should also be
possible, where economically justified, to assess the
goods at the time when they were placed under a
(42) It is appropriate,
where an economic operator has
special procedure. The same principles should apply to
provided, in advance, the information necessary for
usual forms of handling.

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European
Union
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(49) In view of increased security-related measures, the
(55) In
accordance
with
the
principle
of
proportionality,
as
set
placing of goods into free zones should become a
out in Article 5 of the Treaty on European Union (TEU),
customs procedure and the goods should be subject to
it is necessary and appropriate, for the achievement of
customs controls at entry and with regard to records.
the basic objectives of enabling the customs union to
function effectively and implementing the common
commercial policy, to lay down the general rules and
procedures applicable to goods brought into or taken
out of the customs territory of the Union. In accordance
with the first subparagraph of Article 5(4) TEU, this
(50) Given
that the intention of re-export is no longer
Regulation does not go beyond what is necessary in
necessary, the inward processing suspension procedure
order to achieve those objectives.
should be merged with processing under customs
control and the inward processing drawback procedure
abandoned. This single inward processing procedure
should also cover destruction, except where destruction
is carried out by, or under the supervision of, customs.
(56) In
order
to
simplify
and
rationalise
customs
legislation,
a
number of provisions contained in autonomous Union
acts have, for the sake of transparency, been incorporated
into the Code. Council Regulation (EEC) No 3925/91 of
19 December 1991 concerning the elimination of
controls and formalities applicable to the cabin and
(51) In
order
to
supplement
the
rules
on
special
procedures
hold baggage of persons taking an intra-Community
and ensure equal treatment of the persons concerned, the
flight and the baggage of persons making an intra-
power to adopt delegated acts in accordance with
Community sea crossing
( 1 ), Regulation (EEC)
Article 290 TFEU should be delegated to the
No 2913/92, Council Regulation (EC) No 1207/2001 of
Commission in respect of the rules relating to cases
11 June 2001 on procedures to facilitate the issue or the
where goods are placed under special procedures, move
making out in the Community of proofs of origin and
ments, usual forms of handling and equivalence of those
the issue of certain approved exporter authorisations
goods and discharge of those procedures.
under the provisions governing preferential trade
between the European Community and certain coun
tries ( 2 ), and Regulation (EC) No
450/2008 should
therefore be repealed.
(52) Security-related
measures
relating
to
Union
goods
taken
out of the customs territory of the Union should apply
equally to the re-export of non-Union goods. The same
(57) The provisions of this Regulation setting out the
rules should apply to all types of goods, with the possi
delegation of power and the conferral of implementing
bility of exceptions where necessary, such as for goods
powers and the provisions on charges and costs should
only transiting through the customs territory of the
apply from the date of entry into force of this Regu
Union.
lation. The other provisions should apply from 1 June
2016.
(53) In
order
to
ensure
the
customs
supervision
of
goods
(58) This
Regulation
should
be
without
prejudice
to
existing
brought into and taken out of the customs territory of
and future Union rules on access to documents adopted
the Union and the application of security-related
in accordance with Article 15(3) TFEU. It should also be
measures, the power to adopt delegated acts in
without prejudice to national rules on access to docu
accordance with Article 290 TFEU should be delegated
ments.
to the Commission in respect of the rules relating to
entry summary declaration and pre-departure declar
ations.
(59) The
Commission
should
make
every
effort
to
ensure
that
the delegated and implementing acts provided for in this
Regulation enter into force sufficiently in advance of the
application date of the Code to allow its timely imple
(54) In
order
to
explore
further
customs
and
trade
facilitation,
mentation by Member States,
in particular by making use of the most recent tools and
technology, Member States should be authorised, under
certain conditions and upon application, to test for a
limited period of time simplifications in the application
of the customs legislation. That possibility should not
HAVE ADOPTED THIS REGULATION:
jeopardise the application of the customs legislation or
create new obligations for economic operators, who may
( 1 ) OJ L 374, 31.12.1991, p. 4.
take part in these tests on a purely voluntary basis.
( 2 ) OJ L 165, 21.6.2001, p. 1.

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TABLE OF CONTENTS
Page
TITLE I GENERAL
PROVISIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
CHAPTER 1 Scope
of
the
customs
legislation,
mission
of
customs
and
definitions . . . . . . .
11
CHAPTER 2 Rights
and
obligations
of
persons
with
regard
to
the
customs
legislation . . . .
15
S e c t i o n 1
P r o v i s i o n o f i n f o r m a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
S e c t i o n 2
C u s t o m s r e p r e s e n t a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
S e c t i o n 3
D e c i s i o n s r e l a t i n g t o t h e a p p l i c a t i o n o f t h e c u s t o m s
l e g i s l a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
S e c t i o n 4
A u t h o r i s e d e c o n o m i c o p e r a t o r . . . . . . . . . . . . . . . . . . . . . . . . . .
24
S e c t i o n 5 P
e
n
a
l
t
i
e
s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25
S e c t i o n 6 A
p
p
e
a
l
s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26
S e c t i o n 7
C o n t r o l o f g o o d s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26
S e c t i o n 8
K e e p i n g o f d o c u m e n t s a n d o t h e r i n f o r m a t i o n , a n d
c h a r g e s a n d c o s t s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28
CHAPTER 3 Currency
conversion
and
time-limits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29
TITLE II FACTORS
ON
THE
BASIS
OF
WHICH
IMPORT
OR
EXPORT
DUTY
AND
OTHER
MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED . . . . . . . . . . . . . . 29
CHAPTER 1 Common
Customs
Tariff
and
tariff
classification
of
goods . . . . . . . . . . . . . . .
29
CHAPTER 2 Origin
of
goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31
S e c t i o n 1
N o n - p r e f e r e n t i a l o r i g i n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31
S e c t i o n 2
P r e f e r e n t i a l o r i g i n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31
S e c t i o n 3
D e t e r m i n a t i o n o f o r i g i n o f s p e c i f i c g o o d s . . . . . . . . . . . . .
32
CHAPTER 3 Value
of
goods
for
customs
purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33
TITLE III CUSTOMS
DEBT
AND
GUARANTEES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
CHAPTER 1 Incurrence
of
a
customs
debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35
S e c t i o n 1
C u s t o m s d e b t o n i m p o r t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35
S e c t i o n 2
C u s t o m s d e b t o n e x p o r t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37
S e c t i o n 3
P r o v i s i o n s c o m m o n t o c u s t o m s d e b t s i n c u r r e d o n
i m p o r t a n d e x p o r t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38
CHAPTER 2 Guarantee
for
a
potential
or
existing
customs
debt . . . . . . . . . . . . . . . . . . . . .
39
CHAPTER 3
Recovery, payment, repayment and remission of the amount of import or export
duty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
42

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Page
S e c t i o n 1
D e t e r m i n a t i o n o f t h e a m o u n t o f i m p o r t o r e x p o r t d u t y ,
n o t i f i c a t i o n o f t h e c u s t o m s d e b t a n d e n t r y i n t h e
a c c o u n t s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
42
S e c t i o n 2
P a y m e n t o f t h e a m o u n t o f i m p o r t o r e x p o r t d u t y . . . . . .
44
S e c t i o n 3
R e p a y m e n t a n d r e m i s s i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
47
CHAPTER 4 Extinguishment
of
a
customs
debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
50
TITLE IV
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION . . . . . . . 51
CHAPTER 1 Entry
summary
declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
51
CHAPTER 2 Arrival
of
goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
53
S e c t i o n 1
E n t r y o f g o o d s i n t o t h e c u s t o m s t e r r i t o r y o f t h e u n i o n 53
S e c t i o n 2
P r e s e n t a t i o n , u n l o a d i n g a n d e x a m i n a t i o n o f g o o d s . . . .
54
S e c t i o n 3
T e m p o r a r y s t o r a g e o f g o o d s . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
55
TITLE V GENERAL
RULES
ON
CUSTOMS
STATUS,
PLACING
GOODS
UNDER
A
CUSTOMS
PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS . . . . . . . . . 58
CHAPTER 1 Customs
status
of
goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
58
CHAPTER 2 Placing
goods
under
a
customs
procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . .
59
S e c t i o n 1
G e n e r a l p r o v i s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
59
S e c t i o n 2
S t a n d a r d c u s t o m s d e c l a r a t i o n s . . . . . . . . . . . . . . . . . . . . . . . . . .
60
S e c t i o n 3
S i m p l i f i e d c u s t o m s d e c l a r a t i o n s . . . . . . . . . . . . . . . . . . . . . . . .
60
S e c t i o n 4
P r o v i s i o n s a p p l y i n g t o a l l c u s t o m s d e c l a r a t i o n s . . . . . . .
61
S e c t i o n 5
O t h e r s i m p l i f i c a t i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
63
CHAPTER 3 Verification
and
release
of
goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
65
S e c t i o n 1
V e r i f i c a t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
65
S e c t i o n 2 R
e
l
e
a
s
e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
66
CHAPTER 4 Disposal
of
goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
66
TITLE VI RELEASE
FOR
FREE
CIRCULATION
AND
RELIEF
FROM
IMPORT
DUTY . . . . . . . 68
CHAPTER 1 Release
for
free
circulation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68
CHAPTER 2 Relief
from
import
duty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68
S e c t i o n 1
R e t u r n e d g o o d s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68
S e c t i o n 2
S e a - f i s h i n g a n d p r o d u c t s t a k e n f r o m t h e s e a . . . . . . . . . . .
69

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Page
TITLE VII SPECIAL
PROCEDURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
CHAPTER 1 General
provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
70
CHAPTER 2 Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
73
S e c t i o n 1
E x t e r n a l a n d i n t e r n a l t r a n s i t . . . . . . . . . . . . . . . . . . . . . . . . . . . .
73
S e c t i o n 2
U n i o n t r a n s i t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
75
CHAPTER 3 Storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
76
S e c t i o n 1
C o m m o n p r o v i s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
76
S e c t i o n 2 C
u
s
t
o
m
s
w
a
r
e
h
o
u
s
i
n
g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
76
S e c t i o n 3
F r e e z o n e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
77
CHAPTER 4 Specific
use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
78
S e c t i o n 1
T e m p o r a r y a d m i s s i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
78
S e c t i o n 2 E
n
d
-
u
s
e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
79
CHAPTER 5 Processing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
80
S e c t i o n 1
G e n e r a l p r o v i s i o n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
80
S e c t i o n 2
I n w a r d p r o c e s s i n g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
80
S e c t i o n 3
O u t w a r d p r o c e s s i n g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
81
TITLE VIII
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION . . . . . . . 82
CHAPTER 1 Formalities
prior
to
the
exit
of
goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
82
CHAPTER 2 Formalities
on
exit
of
goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
83
CHAPTER 3 Export
and
re-export . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
83
CHAPTER 4 Exit
summary
declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
84
CHAPTER 5 Re-export
notification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
85
CHAPTER 6 Relief
from
export
duty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
86
TITLE IX ELECTRONIC
SYSTEMS,
SIMPLIFICATIONS,
DELEGATION
OF
POWER,
COMMITTEE PROCEDURE AND FINAL PROVISIONS . . . . . . . . . . . . . . . . . . . . . . . 86
CHAPTER 1 Development
of
electronic
systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
86
CHAPTER 2 Simplifications
in
the
application
of
the
customs
legislation . . . . . . . . . . . . . .
86
CHAPTER 3 Delegation
of
power
and
committee
procedure . . . . . . . . . . . . . . . . . . . . . . . .
87
CHAPTER 4 Final
provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
87
ANNEX CORRELATION
TABLE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89

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TITLE I
(a) protecting the financial interests of the Union and its
Member States;
GENERAL PROVISIONS
CHAPTER 1
(b) protecting the Union from unfair and illegal trade while
Scope of the customs legislation, mission of customs and
supporting legitimate business activity;
definitions
Article 1
(c) ensuring the security and safety of the Union and its resi
Subject matter and scope
dents, and the protection of the environment, where appro
priate in close cooperation with other authorities; and
1. This
Regulation
establishes
the
Union
Customs
Code
(the
Code), laying down the general rules and procedures applicable
to goods brought into or taken out of the customs territory of
the Union.
(d) maintaining a proper balance between customs controls and
facilitation of legitimate trade.
Without prejudice to international law and conventions and
Union legislation in other fields, the Code shall apply
Article 4
uniformly throughout the customs territory of the Union.
Customs territory
1. The
customs
territory
of
the
Union
shall
comprise
the
following territories, including their territorial waters, internal
2. Certain
provisions
of
the
customs
legislation
may
apply waters and airspace:
outside the customs territory of the Union within the
framework of legislation governing specific fields or of inter
national conventions.
— the territory of the Kingdom of Belgium,
3. Certain
provisions
of
the
customs
legislation,
including
the
simplifications for which it provides, shall apply to the trade in
— the territory of the Republic of Bulgaria,
Union goods between parts of the customs territory of the
Union to which the provisions of Directive 2006/112/EC or
of Directive 2008/118/EC apply and parts of that territory
— the territory of the Czech Republic,
where those provisions do not apply, or to trade between
parts of that territory where those provisions do not apply.
— the territory of the Kingdom of Denmark, except the Faroe
Islands and Greenland,
Article 2
Delegation of power
— the territory of the Federal Republic of Germany, except the
The Commission shall be empowered to adopt delegated acts in
Island of Heligoland and the territory of Büsingen (Treaty of
accordance with Article 284 specifying the provisions of the
23 November 1964 between the Federal Republic of
customs legislation and the simplifications thereof with
Germany and the Swiss Confederation),
respect to the customs declaration, the proof of the customs
status, the use of the internal Union transit procedure insofar as
it does not affect a proper application of the fiscal measures at
stake, which apply to the trade in Union goods referred to in
— the territory of the Republic of Estonia,
Article 1(3). Those acts may address particular circumstances
pertaining to the trade in Union goods involving only one
Member State.
— the territory of Ireland,
Article 3
— the territory of the Hellenic Republic,
Mission of customs authorities
Customs authorities shall be primarily responsible for the super
vision of the Union's international trade, thereby contributing to
— the territory of the Kingdom of Spain, except Ceuta and
fair and open trade, to the implementation of the external
Melilla,
aspects of the internal market, of the common trade policy
and of the other common Union policies having a bearing on
trade, and to overall supply chain security. Customs authorities
— the territory of the French Republic, except the French
shall put in place measures aimed, in particular, at the
overseas countries and territories to which the provisions
following:
of Part Four of the TFEU apply,

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— the territory of the Republic of Croatia,
2. The
following
territories,
including
their
territorial
waters,
internal waters and airspace, situated outside the territory of the
Member States shall, taking into account the conventions and
— the territory of the Italian Republic, except the municipalities
treaties applicable to them, be considered to be part of the
of Livigno and Campione d'Italia and the national waters of
customs territory of the Union:
Lake Lugano which are between the bank and the political
frontier of the area between Ponte Tresa and Porto Ceresio,
(a) FRANCE
— the territory of the Republic of Cyprus, in accordance with
the provisions of the 2003 Act of Accession,
The territory of Monaco as defined in the Customs
Convention signed in Paris on 18 May 1963 (Journal
officiel de la République franaise (Official Journal of the
— the territory of the Republic of Latvia,
French Republic) of 27 September 1963, p. 8679);
— the territory of the Republic of Lithuania,
(b) CYPRUS
— the territory of the Grand Duchy of Luxembourg,
The territory of the United Kingdom Sovereign Base Areas
of Akrotiri and Dhekelia as defined in the Treaty concerning
— the territory of Hungary,
the Establishment of the Republic of Cyprus, signed in
Nicosia on 16 August 1960 (United Kingdom Treaty
Series No 4 (1961) Cmnd. 1252).
— the territory of Malta,
Article 5
— the territory of the Kingdom of the Netherlands in Europe,
Definitions
For the purposes of the Code, the following definitions shall
apply:
— the territory of the Republic of Austria,
— the territory of the Republic of Poland,
(1) "customs authorities" means the customs administrations
of the Member States responsible for applying the customs
legislation and any other authorities empowered under
national law to apply certain customs legislation;
— the territory of the Portuguese Republic,
— the territory of Romania,
(2) "customs legislation" means the body of legislation made
up of all of the following:
— the territory of the Republic of Slovenia,
(a) the Code and the provisions supplementing or imple
menting it adopted at Union or national level;
— the territory of the Slovak Republic,
(b) the Common Customs Tariff;
— the territory of the Republic of Finland,
— the territory of the Kingdom of Sweden, and
(c) the legislation setting up a Union system of reliefs
from customs duty;
— the territory of the United Kingdom of Great Britain and
Northern Ireland and of the Channel Islands and the Isle of
(d) international agreements containing customs provi
Man.
sions, insofar as they are applicable in the Union;

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(3) "customs controls" means specific acts performed by the
(10) "exit summary declaration" means the act whereby a
customs authorities in order to ensure compliance with the
person informs the customs authorities, in the prescribed
customs legislation and other legislation governing the
form and manner and within a specific time-limit, that
entry, exit, transit, movement, storage and end-use of
goods are to be taken out of the customs territory of
goods moved between the customs territory of the
the Union;
Union and countries or territories outside that territory,
and the presence and movement within the customs
territory of the Union of non-Union goods and goods
placed under the end-use procedure;
(11) "temporary storage declaration" means the act whereby a
person indicates, in the prescribed form and manner, that
goods are in temporary storage;
(4) "person" means a natural person, a legal person, and any
association of persons which is not a legal person but
which is recognised under Union or national law as
(12) "customs declaration" means the act whereby a person
having the capacity to perform legal acts;
indicates, in the prescribed form and manner, a wish to
place goods under a given customs procedure, with an
indication, where appropriate, of any specific arrangements
to be applied;
(5) "economic operator" means a person who, in the course of
his or her business, is involved in activities covered by the
customs legislation;
(13) "re-export declaration" means the act whereby a person
indicates, in the prescribed form and manner, a wish to
take non-Union goods, with the exception of those under
(6) "customs representative" means any person appointed by
the free zone procedure or in temporary storage, out of
another person to carry out the acts and formalities
the customs territory of the Union;
required under the customs legislation in his or her
dealings with customs authorities;
(14) "re-export notification" means the act whereby a person
indicates, in the prescribed form and manner, a wish to
(7) "risk" means the likelihood and the impact of an event
take non-Union goods which are under the free zone
occurring, with regard to the entry, exit, transit, movement
procedure or in temporary storage out of the customs
or end-use of goods moved between the customs territory
territory of the Union;
of the Union and countries or territories outside that
territory and to the presence within the customs
territory of the Union of non-Union goods, which would:
(15) "declarant" means the person lodging a customs declar
ation, a temporary storage declaration, an entry
summary declaration, an exit summary declaration, a re-
(a) prevent the correct application of Union or national
export declaration or a re-export notification in his or her
measures;
own name or the person in whose name such a
declaration or notification is lodged;
(b) compromise the financial interests of the Union and its
Member States; or
(16) "customs procedure" means any of the following
procedures under which goods may be placed in
accordance with the Code:
(c) pose a threat to the security and safety of the Union
and its residents, to human, animal or plant health, to
(a) release for free circulation;
the environment or to consumers;
(b) special procedures;
(8) "customs formalities" means all the operations which must
be carried out by a person and by the customs authorities
in order to comply with the customs legislation;
(c) export;
(9) "entry summary declaration" means the act whereby a
person informs the customs authorities, in the prescribed
(17) 'temporary storage' means the situation of non-Union
form and manner and within a specific time-limit, that
goods temporarily stored under customs supervision in
goods are to be brought into the customs territory of
the period between their presentation to customs and
the Union;
their placing under a customs procedure or re-export;

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(18) "customs debt" means the obligation on a person to pay
(28) "repayment" means the refunding of an amount of import
the amount of import or export duty which applies to
or export duty that has been paid;
specific goods under the customs legislation in force;
(19) "debtor" means any person liable for a customs debt;
(29) "remission" means the waiving of the obligation to pay an
amount of import or export duty which has not been paid;
(20) "import duty" means customs duty payable on the import
of goods;
(30) "processed products" means goods placed under a
processing procedure which have undergone processing
operations;
(21) "export duty" means customs duty payable on the export
of goods;
(31) "person established in the customs territory of the Union"
(22) "customs status" means the status of goods as Union or
means:
non-Union goods;
(a) in the case of a natural person, any person who has
(23) "Union goods" means goods which fall into any of the
his or her habitual residence in the customs territory
following categories:
of the Union;
(a) goods wholly obtained in the customs territory of the
Union and not incorporating goods imported from
(b) in the case of a legal person or an association of
countries or territories outside the customs territory
persons, any person having its registered office,
of the Union;
central headquarters or a permanent business estab
lishment in the customs territory of the Union;
(b) goods brought into the customs territory of the Union
from countries or territories outside that territory and
released for free circulation;
(32) "permanent business establishment" means a fixed place of
business, where both the necessary human and technical
resources are permanently present and through which a
person's customs-related operations are wholly or partly
(c) goods obtained or produced in the customs territory
carried out;
of the Union, either solely from goods referred to
in point (b) or from goods referred to in points (a)
and (b);
(33) "presentation of goods to customs" means the notification
to the customs authorities of the arrival of goods at the
(24) "non-Union goods" means goods other than those referred
customs office or at any other place designated or
to in point 23 or which have lost their customs status as
approved by the customs authorities and the availability
Union goods;
of those goods for customs controls;
(25) "risk management" means the systematic identification of
risk, including through random checks, and the implemen
(34) "holder of the goods" means the person who is the owner
tation of all measures necessary for limiting exposure to
of the goods or who has a similar right of disposal over
risk;
them or who has physical control of them;
(26) "release of goods" means the act whereby the customs
(35) "holder of the procedure" means:
authorities make goods available for the purposes
specified for the customs procedure under which they
are placed;
(a) the person who lodges the customs declaration, or on
whose behalf that declaration is lodged; or
(27) "customs supervision" means action taken in general by
the customs authorities with a view to ensuring that
customs legislation and, where appropriate, other
provisions applicable to goods subject to such action are
(b) the person to whom the rights and obligations in
observed;
respect of a customs procedure have been transferred;

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(36) "commercial policy measures" means non-tariff measures
issues a bill of lading or air waybill for the actual
established, as part of the common commercial policy, in
carriage of the goods into the customs territory of
the form of Union provisions governing international
the Union;
trade in goods;
(b) in the context of exit, the person who takes the goods,
(37) "processing operations" means any of the following:
or who assumes responsibility for the carriage of the
goods, out of the customs territory of the Union.
However:
(a) the working of goods, including erecting or assembling
them or fitting them to other goods;
(i) in the case of combined transportation, where the
active means of transport leaving the customs
territory of the Union is only transporting
(b) the processing of goods;
another means of transport which, after the
arrival of the active means of transport at its desti
nation, will move by itself as an active means of
(c) the destruction of goods;
transport, 'carrier' means the person who will
operate the means of transport which will move
by itself once the means of transport leaving the
customs territory of the Union has arrived at its
(d) the repair of goods, including restoring them and
destination;
putting them in order;
(ii) in the case of maritime or air traffic under a vessel-
(e) the use of goods which are not to be found in the
sharing or contracting arrangement, "carrier"
processed products, but which allow or facilitate the
means the person who concludes a contract, and
production of those products, even if they are entirely
issues a bill of lading or air waybill, for the actual
or partially used up in the process (production acces
carriage of the goods out of the customs territory
sories);
of the Union;
(38) "rate of yield" means the quantity or percentage of
(41) "buying commission" means a fee paid by an importer to
processed products obtained from the processing of a
an agent for representing him or her in the purchase of
given quantity of goods placed under a processing
goods being valued.
procedure;
CHAPTER 2
(39) "decision" means any act by the customs authorities
Rights and obligations of persons with regard to the customs
pertaining to the customs legislation giving a ruling on a
legislation
particular case, and having legal effects on the person or
persons concerned;
S e c t i o n 1
P r o v i s i o n o f i n f o r m a t i o n
(40) "carrier" means:
Article 6
Means for the exchange and storage of information and
(a) in the context of entry, the person who brings the
common data requirements
goods, or who assumes responsibility for the carriage
1. All
exchanges
of
information,
such
as
declarations,
appli
of the goods, into the customs territory of the Union.
cations or decisions, between customs authorities and between
However,
economic operators and customs authorities, and the storage of
such information, as required under the customs legislation,
shall be made using electronic data-processing techniques.
(i) in the case of combined transportation, "carrier"
means the person who operates the means of
transport which, once brought into the customs
2. Common
data
requirements
shall
be
drawn
up
for
the
territory of the Union, moves by itself as an
purpose of the exchange and storage of information referred
active means of transport;
to in paragraph 1.
(ii) in the case of maritime or air traffic under a vessel-
3. Means
for
the
exchange
and
storage
of
information,
other
sharing or contracting arrangement, "carrier"
than the electronic data-processing techniques referred to in
means the person who concludes a contract and
paragraph 1, may be used as follows:

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(a) on a permanent basis where duly justified by the type of
Article 8
traffic or where the use of electronic data-processing tech
niques is not appropriate for the customs formalities
Conferral of implementing powers
concerned;
1. The
Commission
shall
specify,
by
means
of
implementing
acts:
(b) on a temporary basis, in the event of a temporary failure of
the computerised system of the customs authorities or of
(a) where necessary, the format and code of the common data
the economic operators.
requirements referred to in Article 6(2);
4. By
way
of
derogation
from
paragraph
1,
the
Commission
(b) the procedural rules on the exchange and storage of
may adopt in exceptional cases decisions allowing one or
information which can be made by means other than the
several Member States to use means for the exchange and
electronic data-processing techniques referred to in
storage of information other than electronic data-processing
Article 6(3).
techniques.
Those implementing acts shall be adopted in accordance with
Such a decision on a derogation shall be justified by the specific
the examination procedure referred to in Article 285(4).
situation of the Member State requesting it and the derogation
shall be granted for a specific period of time. The derogation
shall be reviewed periodically and may be extended for further
specific periods of time upon further application by the Member
State to which it is addressed. It shall be revoked where no
2. The Commission shall adopt the decisions on derogations
longer justified.
referred to in Article 6(4) by means of implementing acts.
The derogation shall not affect the exchange of information
Those implementing acts shall be adopted in accordance with
between the Member State to which it is addressed and other
the advisory procedure referred to in Article 285(2).
Member States nor the exchange and storage of information in
other Member States for the purpose of the application of the
customs legislation.
Article 9
Registration
Article 7
1. Economic
operators
established
in
the
customs
territory
of
the Union shall register with the customs authorities responsible
Delegation of power
for the place where they are established.
The Commission shall be empowered to adopt delegated acts, in
accordance with Article 284, in order to determine the
following:
2. In
specific
cases,
economic
operators
which
are
not
estab
lished in the customs territory of the Union shall register with
the customs authorities responsible for the place where they
(a) the common data requirements referred to in Article 6(2),
first lodge a declaration or apply for a decision.
taking into account the need to accomplish the customs
formalities laid down in the customs legislation and the
nature and purpose of the exchange and storage of
information referred to in Article 6(1);
3. Persons
other
than
economic
operators
shall
not
be
required to register with the customs authorities unless
otherwise provided.
(b) the specific cases where means for the exchange and storage
of information, other than electronic data-processing tech
niques, may be used in accordance with point (a) of
Where persons referred to in the first subparagraph are required
Article 6(3);
to register, the following shall apply:
(c) the type of information and the particulars that are to
(a) where they are established in the customs territory of the
be contained in the records referred to in Articles 148(4)
Union, they shall register with the customs authorities
and 214(1).
responsible for the place where they are established;

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(b) where they are not established in the customs territory of
2. Confidential
information
referred
to
in
paragraph
1
may
the Union, they shall register with the customs authorities
be communicated to the customs authorities and other
responsible for the place where they first lodge a declaration
competent authorities of countries or territories outside the
or apply for a decision.
customs territory of the Union for the purpose of customs
cooperation with those countries or territories in the
framework of an international agreement or Union legislation
in the area of the common commercial policy.
4. In
specific
cases,
the
customs
authorities
shall
invalidate
the registration.
3. Any
disclosure
or
communication
of
information
as
Article 10
referred to in paragraphs 1 and 2 shall ensure an adequate
level of data protection in full compliance with data protection
Delegation of power
provisions in force.
The Commission shall be empowered to adopt delegated acts in
accordance with Article 284, in order to determine:
Article 13
Exchange of additional information between customs
(a) the cases referred to in Article 9(2), where economic
authorities and economic operators
operators which are not established in the customs
territory of the Union are required to register with the
1. Customs authorities and economic operators may
customs authorities;
exchange any information not specifically required under the
customs legislation, in particular for the purpose of mutual
cooperation in the identification and counteraction of risk.
That exchange may take place under a written agreement and
(b) the cases referred to in the first subparagraph of Article 9(3),
may include access to the computer systems of economic
where persons other than economic operators are required
operators by the customs authorities.
to register with the customs authorities;
(c) the cases referred to in Article 9(4) where the customs
2. Any
information
provided
by
one
party
to
the
other
in
authorities invalidate a registration.
the course of the cooperation referred to in paragraph 1 shall
be confidential unless both parties agree otherwise.
Article 11
Article 14
Conferral of implementing powers
Provision of information by the customs authorities
The Commission shall specify, by means of implementing acts,
the customs authority responsible for the registration referred to
1. Any
person
may
request
information
concerning
the
in Article 9.
application of the customs legislation from the customs auth
orities. Such a request may be refused where it does not relate
to an activity pertaining to international trade in goods that is
actually envisaged.
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
2. Customs
authorities
shall
maintain
a
regular
dialogue
with
Article 12
economic operators and other authorities involved in inter
national trade in goods. They shall promote transparency by
Communication of information and data protection
making the customs legislation, general administrative rulings
1. All
information
acquired
by
the
customs
authorities
in
the and application forms freely available, wherever practical
course of performing their duty which is by its nature
without charge, and through the Internet.
confidential or which is provided on a confidential basis shall
be covered by the obligation of professional secrecy. Except as
provided for in Article 47(2), such information shall not be
Article 15
disclosed by the competent authorities without the express
permission of the person or authority that provided it.
Provision of information to the customs authorities
1. Any
person
directly
or
indirectly
involved
in
the
accom
plishment of customs formalities or in customs controls shall, at
Such information may, however, be disclosed without
the request of the customs authorities and within any time-limit
permission where the customs authorities are obliged or auth
specified, provide those authorities with all the requisite
orised to do so pursuant to the provisions in force, particularly
documents and information, in an appropriate form, and all
in respect of data protection, or in connection with legal
the assistance necessary for the completion of those formalities
proceedings.
or controls.

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2. The
lodging
of
a
customs
declaration,
temporary
storage Those implementing acts shall be adopted in accordance with
declaration, entry summary declaration, exit summary declar
the examination procedure referred to in Article 285(4).
ation, re-export declaration or re-export notification by a
person to the customs authorities, or the submission of an
application for an authorisation or any other decision, shall
render the person concerned responsible for all of the following:
S e c t i o n 2
C u s t o m s r e p r e s e n t a t i o n
Article 18
(a) the accuracy and completeness of the information given in
the declaration, notification or application;
Customs representative
1. Any
person
may
appoint
a
customs
representative.
(b) the authenticity, accuracy and validity of any document
supporting the declaration, notification or application;
Such representation may be either direct, in which case the
customs representative shall act in the name of and on behalf
of another person, or indirect, in which case the customs repre
sentative shall act in his or her own name but on behalf of
another person.
(c) where applicable, compliance with all of the obligations
relating to the placing of the goods in question under the
customs procedure concerned, or to the conduct of the
authorised operations.
2. A
customs
representative
shall
be
established
within
the
customs territory of the Union.
The first subparagraph shall also apply to the provision of any
Except where otherwise provided, that requirement shall be
information in any other form required by, or given to, the
waived where the customs representative acts on behalf of
customs authorities.
persons who are not required to be established within the
customs territory of the Union.
Where the declaration or notification is lodged, the application
3. Member
States
may
determine,
in
accordance
with
Union
is submitted, or information is provided, by a customs repre
law, the conditions under which a customs representative may
sentative of the person concerned, as referred to in Article 18,
provide services in the Member State where he or she is estab
that customs representative shall also be bound by the
lished. However, without prejudice to the application of less
obligations set out in the first subparagraph of this paragraph.
stringent criteria by the Member State concerned, a customs
representative who complies with the criteria laid down in
points (a) to (d) of Article 39 shall be entitled to provide
such services in a Member State other than the one where he
Article 16
or she is established.
Electronic systems
1. Member
States
shall
cooperate
with
the
Commission
to
4. Member
States
may
apply
the
conditions
determined
in
develop, maintain and employ electronic systems for the
accordance with the first sentence of paragraph 3 to customs
exchange of information between customs authorities and
representatives not established within the customs territory of
with the Commission and for the storage of such information,
the Union.
in accordance with the Code.
Article 19
2. Member
States
to
which
a
derogation
has
been
granted
in
Empowerment
accordance with Article 6(4) shall not be required to develop,
maintain and employ within the scope of that derogation the
1. When
dealing
with
the
customs
authorities,
a
customs
electronic systems referred to in paragraph 1 of this Article.
representative shall state that he or she is acting on behalf of
the person represented and shall specify whether the represen
tation is direct or indirect.
Article 17
Conferral of implementing powers
Persons who fail to state that they are acting as a customs
representative or who state that they are acting as a customs
The Commission shall specify, by means of implementing acts,
representative without being empowered to do so shall be
the technical arrangements for developing, maintaining and
deemed to be acting in their own name and on their own
employing the electronic systems referred to in Article 16(1).
behalf.

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2. The
customs
authorities
may
require
persons
stating
that Except where otherwise provided, the competent customs
they are acting as a customs representative to provide evidence
authority shall be that of the place where the applicant's main
of their empowerment by the person represented.
accounts for customs purposes are held or accessible, and where
at least part of the activities to be covered by the decision are to
be carried out.
In specific cases, the customs authorities shall not require such
evidence to be provided.
2. Customs
authorities
shall,
without
delay
and
at
the
latest
within 30 days of receipt of the application for a decision, verify
3. The
customs
authorities
shall
not
require
a
person
acting whether the conditions for the acceptance of that application
as a customs representative, carrying out acts and formalities on
are fulfilled.
a regular basis, to produce on every occasion evidence of
empowerment, provided that such person is in a position to
produce such evidence on request by the customs authorities.
Where the customs authorities establish that the application
contains all the information required in order for them to be
Article 20
able to take the decision, they shall communicate its acceptance
Delegation of power
to the applicant within the period specified in the first subpara
graph.
The Commission shall be empowered to adopt delegated acts, in
accordance with Article 284, in order to determine:
3. The
competent
customs
authority
shall
take
a
decision
as
(a) the cases where the waiver referred to in the second
referred to in paragraph 1, and shall notify the applicant
subparagraph of Article 18(2) does not apply;
without delay, and at the latest within 120 days of the date
of acceptance of the application, except where otherwise
provided
(b) the cases where the evidence of empowerment referred to in
the first subparagraph of Article 19(2) is not required by the
customs authorities.
Where the customs authorities are unable to comply with the
time-limit for taking a decision, they shall inform the applicant
of that fact before the expiry of that time-limit, stating the
Article 21
reasons and indicating the further period of time which they
Conferral of implementing powers
consider necessary in order to take a decision. Except where
otherwise provided, that further period of time shall not
The Commission shall specify, by means of implementing acts,
exceed 30 days.
the procedural rules on the conferral and proving of the
entitlement referred to in Article 18(3).
Without prejudice to the second subparagraph, the customs
Those implementing acts shall be adopted in accordance with
authorities may extend the time-limit for taking a decision, as
the examination procedure referred to in Article 285(4).
laid down in the customs legislation, where the applicant
requests an extension to carry out adjustments in order to
ensure the fulfilment of the conditions and criteria. Those
S e c t i o n 3
adjustments and the further period of time necessary to carry
them out shall be communicated to the customs authorities,
D e c i s i o n s r e l a t i n g t o t h e a p p l i c a t i o n o f
which shall decide on the extension.
t h e c u s t o m s l e g i s l a t i o n
Article 22
Decisions taken upon application
4. Except where otherwise specified in the decision or in the
customs legislation, the decision shall take effect from the date
1. Where a person applies for a decision relating to the
on which the applicant receives it, or is deemed to have
application of the customs legislation, that person shall supply
received it. Except in the cases provided for in Article 45(2),
all the information required by the competent customs auth
decisions adopted shall be enforceable by the customs auth
orities in order to enable them to take that decision.
orities from that date.
A decision may also be applied for by, and taken with regard to,
several persons, in accordance with the conditions laid down in
5. Except
where
otherwise
provided
in
the
customs
legis
the customs legislation.
lation, the decision shall be valid without limitation of time.

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6. Before taking a decision which would adversely affect the
become null and void, the customs authorities which took a
applicant, the customs authorities shall communicate the
decision may at any time annul, amend or revoke it where it
grounds on which they intend to base their decision to the
does not conform to the customs legislation.
applicant, who shall be given the opportunity to express his
or her point of view within a period prescribed from the date
on which he or she receives that communication or is deemed
to have received it. Following the expiry of that period, the
4. In
specific
cases
the
customs
authorities
shall
carry
out
the
applicant shall be notified, in the appropriate form, of the
following:
decision.
(a) re-assess a decision;
The first subparagraph shall not apply in any of the following
cases:
(b) suspend a decision which is not to be annulled, revoked or
amended.
(a) where it concerns a decision referred to in Article 33(1);
5. The
customs
authorities
shall
monitor
the
conditions
and
(b) in the event of refusal of the benefit of a tariff quota where
criteria to be fulfilled by the holder of a decision. They shall also
the specified tariff quota volume is reached, as referred to in
monitor compliance with the obligations resulting from that
the first subparagraph of Article 56(4);
decision. Where the holder of the decision has been established
for less than three years, the customs authorities shall closely
monitor it during the first year after the decision is taken.
(c) where the nature or the level of a threat to the security and
safety of the Union and its residents, to human, animal or
plant health, to the environment or to consumers so
Article 24
requires;
Delegation of power
The Commission shall be empowered to adopt delegated acts in
accordance with Article 284, in order to determine:
(d) where the decision aims at securing the implementation of
another decision for which the first subparagraph has been
applied, without prejudice to the law of the Member State
concerned;
(a) the exceptions to the third subparagraph of Article 22(1);
(e) where it would prejudice investigations initiated for the
(b) the conditions for the acceptance of an application, referred
purpose of combating fraud;
to in Article 22(2);
(f) in other specific cases.
(c) the time-limit to take a specific decision, including the
possible extension of that time-limit, in accordance with
Article 22(3);
7. A
decision
which
adversely
affects
the
applicant
shall
set
out the grounds on which it is based and shall refer to the right
of appeal provided for in Article 44.
(d) the cases, referred to in Article 22(4), where the decision
takes effect from a date which is different from the date on
which the applicant receives it or is deemed to have received
Article 23
it;
Management of decisions taken upon application
1. The
holder
of
the
decision
shall
comply
with
the (e) the cases, referred to in Article 22(5), where the decision is
obligations resulting from that decision.
not valid without limitation of time;
2. The holder of the decision shall inform the customs auth
(f) the duration of the period referred to in the first
orities without delay of any factor arising after the decision was
subparagraph of Article 22(6);
taken, which may influence its continuation or content.
(g) the specific cases, referred to in point (f) of the second
3. Without
prejudice
to
provisions
laid
down
in
other
fields
subparagraph of Article 22(6), where the applicant is
which specify the cases in which decisions are invalid or
given no opportunity to express his or her point of view;

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(h) the cases and the rules for re-assessing and suspending
3. Annulment
shall
take
effect
from
the
date
on
which
the
decisions in accordance with Article 23(4);
initial decision took effect, unless otherwise specified in the
decision in accordance with the customs legislation.
Article 25
Article 28
Conferral of implementing powers
Revocation and amendment of favourable decisions
The Commission shall specify, by means of implementing acts,
the procedural rules for:
1. A favourable decision shall be revoked or amended where,
in cases other than those referred to in Article 27:
(a) the submission and the acceptance of the application for a
decision, referred to in Article 22(1) and (2);
(a) one or more of the conditions for taking that decision were
not or are no longer fulfilled; or
(b) taking the decision referred to in Article 22, including,
where appropriate, the consultation of the Member States
(b) upon application by the holder of the decision.
concerned;
2. Except
where
otherwise
provided,
a
favourable
decision
(c) monitoring a decision, in accordance with Article 23(5).
addressed to several persons may be revoked only in respect
of a person who fails to fulfil an obligation imposed under that
decision.
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
3. The holder of the decision shall be notified of its revo
cation or amendment.
Article 26
Union-wide validity of decisions
4. Article
22(4)
shall
apply
to
the
revocation
or
amendment
of the decision.
Except where the effect of a decision is limited to one or several
Member States, decisions relating to the application of the
customs legislation shall be valid throughout the customs
territory of the Union.
However, in exceptional cases where the legitimate interests of
the holder of the decision so require, the customs authorities
may defer the date on which revocation or amendment takes
effect up to one year. That date shall be indicated in the
Article 27
revoking or amending decision.
Annulment of favourable decisions
1. The
customs
authorities
shall
annul
a
decision
favourable
to the holder of the decision if all the following conditions are
Article 29
fulfilled:
Decisions taken without prior application
Except when a customs authority acts as a judicial authority,
Article 22(4), (5), (6) and (7), Article 23(3) and Articles 26, 27
(a) the decision was taken on the basis of incorrect or
and 28 shall also apply to decisions taken by the customs
incomplete information;
authorities without prior application by the person concerned.
(b) the holder of the decision knew or ought reasonably to have
Article 30
known that the information was incorrect or incomplete;
Limitations applicable to decisions on goods placed under a
customs procedure or in temporary storage
(c) if the information had been correct and complete, the
Except where the person concerned so requests, the revocation,
decision would have been different.
amendment or suspension of a favourable decision shall not
affect goods which, at the moment where the revocation,
amendment or suspension takes effect, have already been
placed and are still under a customs procedure or in
2. The holder of the decision shall be notified of its
temporary storage by virtue of the revoked, amended or
annulment.
suspended decision.

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Article 31
(a) on the customs authorities, as against the holder of the
decision, only in respect of goods for which customs
Delegation of power
formalities are completed after the date on which the
The Commission shall be empowered to adopt delegated acts, in
decision takes effect;
accordance with Article 284, in order to determine:
(b) on the holder of the decision, as against the customs auth
(a) the cases, referred to in Article 28(2), where a favourable
orities, only with effect from the date on which he or she
decision addressed to several persons may be revoked also
receives, or is deemed to have received, notification of the
in respect of persons other than the person who fails to
decision.
fulfil an obligation imposed under that decision;
3. BTI
or
BOI
decisions
shall
be
valid
for
a
period
of
three
years from the date on which the decision takes effect.
(b) the exceptional cases, in which the customs authorities may
defer the date on which revocation or amendment takes
effect in accordance with the second subparagraph of
Article 28(4).
4. For
the
application
of
a
BTI
or
BOI
decision
in
the
context
of a particular customs procedure, the holder of the decision
shall be able to prove that:
Article 32
Conferral of implementing powers
(a) in the case of a BTI decision, the goods declared correspond
in every respect to those described in the decision;
The Commission shall specify, by means of implementing acts,
the procedural rules for annulling, revoking or amending
favourable decisions.
(b) in the case of a BOI decision, the goods in question and the
circumstances determining the acquisition of origin
correspond in every respect to the goods and the circum
Those implementing acts shall be adopted in accordance with
stances described in the decision.
the examination procedure referred to in Article 285(4).
Article 34
Article 33
Management of decisions relating to binding information
Decisions relating to binding information
1. A
BTI
decision
shall
cease
to
be
valid
before
the
end
of
1. The
customs
authorities
shall,
upon
application,
take the period referred to in Article 33(3) where it no longer
decisions relating to binding tariff information (BTI decisions),
conforms to the law, as a result of either of the following:
or decisions relating to binding origin information (BOI deci
sions).
(a) the adoption of an amendment to the nomenclatures
referred to in points (a) and (b) of Article 56(2);
Such an application shall not be accepted in any of the
following circumstances:
(b) the adoption of measures referred to in Article 57(4);
(a) where the application is made, or has already been made, at
the same or another customs office, by or on behalf of the
with effect from the date of application of such amendment or
holder of a decision in respect of the same goods and, for
measures.
BOI decisions, under the same circumstances determining
the acquisition of origin;
2. A
BOI
decision
shall
cease
to
be
valid
before
the
end
of
the period referred to in Article 33(3) in any of the following
cases:
(b) where the application does not relate to any intended use of
the BTI or BOI decision or any intended use of a customs
procedure.
(a) where a regulation is adopted or an agreement is concluded
by, and becomes applicable in, the Union, and the BOI
decision no longer conforms to the law thereby laid
2. BTI
or
BOI
decisions
shall
be
binding,
only
in
respect
of
down, with effect from the date of application of that regu
the tariff classification or determination of the origin of goods:
lation or agreement;

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(b) where it is no longer compatible with the Agreement on
8. BOI
decisions
shall
be
revoked:
Rules of Origin established in the World Trade Organisation
(WTO) or with the explanatory notes or an origin opinion
adopted for the interpretation of that Agreement, with effect
from the date of their publication in the Official Journal of
(a) where they are no longer compatible with a judgment of the
the European Union.
Court of Justice of the European Union, with effect from the
date of publication of the operative part of the judgment in
the Official Journal of the European Union; or
3. BTI
or
BOI
decisions
shall
not
cease
to
be
valid
with
retroactive effect.
(b) in other specific cases.
4. By way of derogation from Article 23(3) and Article 27,
BTI and BOI decisions shall be annulled where they are based
9. Where point (b) of paragraph 1 or paragraphs 2, 7 or 8
on inaccurate or incomplete information from the applicants.
apply, a BTI or BOI decision may still be used in respect of
binding contracts which were based upon that decision and
were concluded before it ceased to be valid or was revoked.
5. BTI
and
BOI
decisions
shall
be
revoked
in
accordance
with That extended use shall not apply where a BOI decision is taken
Article 23(3) and Article 28. However, such decisions shall not
for goods to be exported.
be revoked upon application by the holder of the decision.
The extended use referred to in the first subparagraph shall not
6. BTI
and
BOI
decisions
may
not
be
amended.
exceed six months from the date on which the BTI or BOI
decision ceases to be valid or is revoked. However, a measure
referred to in Article 57(4) or in Article 67 may exclude that
extended use or lay down a shorter period of time. In the case
7. The
customs
authorities
shall
revoke
BTI
decisions:
of products for which an import or export certificate is
submitted when customs formalities are carried out, the
period of six months shall be replaced by the period of
(a) where they are no longer compatible with the interpretation
validity of the certificate.
of any of the nomenclatures referred to in points (a) and (b)
of Article 56(2) resulting from any of the following:
In order to benefit from the extended use of a BTI or BOI
decision, the holder of that decision shall lodge an application
(i) explanatory notes referred to in the second indent of
to the customs authority that took the decision within 30 days
point (a) of Article 9(1) of Council Regulation (EEC)
of the date on which it ceases to be valid or is revoked, indi
No 2658/87 of 23 July 1987 on the tariff and stat
cating the quantities for which a period of extended use is
istical nomenclature and on the Common Customs
requested and the Member State or Member States in which
Tariff ( 1 ), with effect from the date of their publication
goods will be cleared under the period of extended use. That
in the Official Journal of the European Union;
customs authority shall take a decision on the extended use and
notify the holder, without delay, and at the latest within 30
days of the date on which it receives all the information
required in order to enable it to take that decision.
(ii) a judgment of the Court of Justice of the European
Union, with effect from the date of publication of the
operative part of the judgment in the Official Journal of
the European Union;
10. The
Commission
shall
notify
the
customs
authorities
where:
(iii) classification decisions, classification opinions or
amendments of the explanatory notes to the Nomen
(a) the taking of BTI and BOI decisions, for goods whose
clature of the Harmonized Commodity Description and
correct and uniform tariff classification or determination
Coding System, adopted by the Organization set-up by
of origin is not ensured, is suspended; or
the Convention establishing a Customs Co-operation
Council, done at Brussels on 15 December 1950,
with effect from the date of publication of the
Commission Communication in the 'C' series of the
(b) the suspension referred to in point (a) is withdrawn.
Official Journal of the European Union; or
11. The Commission may adopt decisions requesting
(b) in other specific cases.
Member States to revoke BTI or BOI decisions, to ensure a
correct and uniform tariff classification or determination of
( 1 ) OJ L 256, 7.9.1987, p. 1.
the origin of goods.

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L 269/24
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10.10.2013
Article 35
2. The
Commission
shall
adopt,
by
means
of
implementing
acts, the decisions requesting Member States to revoke:
Decisions relating to binding information with regard to
other factors
In specific cases, the customs authorities shall, upon application,
(a) decisions referred to in Article 34(11);
take decisions relating to binding information with regard to
other factors referred to in Title II, on the basis of which import
or export duty and other measures in respect of trade in goods
are applied.
(b) decisions referred to in Article 35 and determined in
accordance with point (b) of Article 36.
Article 36
Those implementing acts shall be adopted in accordance with
Delegation of power
the advisory procedure referred to in Article 285(2).
The Commission shall be empowered to adopt delegated acts, in
accordance with Article 284, in order to determine:
Where the opinion of the committee referred to in
Article 285(1) is to be obtained by written procedure,
Article 285(6) shall apply.
(a) the specific cases referred to in point (b) of Article 34(7)
and point (b) of Article 34(8), where BTI and BOI decisions
are to be revoked;
S e c t i o n 4
A u t h o r i s e d e c o n o m i c o p e r a t o r
(b) the cases referred to in Article 35, where decisions relating
Article 38
to binding information are taken with regard to other
factors on the basis of which import or export duty and
Application and authorisation
other measures in respect of trade in goods are applied.
1. An
economic
operator
who
is
established
in
the
customs
territory of the Union and who meets the criteria set out in
Article 39 may apply for the status of authorised economic
Article 37
operator.
Conferral of implementing powers
1. The
Commission
shall
adopt,
by
means
of
implementing The customs authorities shall, following consultation with other
acts, the procedural rules for:
competent authorities if necessary, grant that status, which shall
be subject to monitoring.
(a) using a BTI or BOI decision after it ceases to be valid or is
revoked, in accordance with Article 34(9);
2. The
status
of
authorised
economic
operator
shall
consist
in the following types of authorisations:
(b) the Commission to notify the customs authorities in
(a) that of an authorised economic operator for customs
accordance with points (a) and (b) of Article 34(10);
simplifications, which shall enable the holder to benefit
from certain simplifications in accordance with the
customs legislation; or
(c) using decisions referred to in Article 35 and determined in
accordance with point (b) of Article 36 after they cease to
be valid;
(b) that of an authorised economic operator for security and
safety that shall entitle the holder to facilitations relating to
security and safety.
(d) suspending decisions referred to in Article 35 and
determined in accordance with point (b) of Article 36 and
3. Both
types
of
authorisations
referred
to
in
paragraph
2
notifying the suspension or the withdrawal of the
may be held at the same time.
suspension to the customs authorities.
4. The
status
of
authorised
economic
operator
shall,
subject
Those implementing acts shall be adopted in accordance with
to Articles 39, 40 and 41, be recognised by the customs auth
the examination procedure referred to in Article 285(4).
orities in all Member States.

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5. Customs authorities shall, on the basis of the recognition
professional qualifications directly related to the activity
of the status of authorised economic operator for customs
carried out; and
simplifications and provided that the requirements related to a
specific type of simplification provided for in the customs legis
lation are fulfilled, authorise the operator to benefit from that
(e) with regard to the authorisation referred to in point (b) of
simplification. Customs authorities shall not re-examine those
Article 38(2), appropriate security and safety standards,
criteria which have already been examined when granting the
which shall be considered as fulfilled where the applicant
status of authorised economic operator.
demonstrates that he or she maintains appropriate measures
to ensure the security and safety of the international supply
chain including in the areas of physical integrity and access
6. The authorised economic operator referred to in
controls, logistical processes and handling of specific types
paragraph 2 shall enjoy more favourable treatment than other
of goods, personnel and identification of his or her business
economic operators in respect of customs controls according to
partners.
the type of authorisation granted, including fewer physical and
document-based controls.
Article 40
Delegation of power
7. The
customs
authorities
shall
grant
benefits
resulting
from
The Commission shall be empowered to adopt delegated acts, in
the status of authorised economic operator to persons estab
accordance with Article 284, in order to determine the
lished in countries or territories outside the customs territory of
following:
the Union, who fulfil conditions and comply with obligations
defined by the relevant legislation of those countries or terri
tories, insofar as those conditions and obligations are recognised
by the Union as equivalent to those imposed to authorised
(a) the simplifications referred to in point (a) of Article 38(2);
economic operators established in the customs territory of the
Union. Such a granting of benefits shall be based on the
principle of reciprocity unless otherwise decided by the
(b) the facilitations referred to in point (b) of Article 38(2);
Union, and shall be supported by an international agreement
or Union legislation in the area of the common commercial
policy.
(c) the more favourable treatment referred to in Article 38(6).
Article 39
Article 41
Granting of status
Conferral of implementing powers
The criteria for the granting of the status of authorised
The Commission shall adopt, by means of implementing acts,
economic operator shall be the following:
the modalities for the application of the criteria referred to in
Article 39.
(a) the absence of any serious infringement or repeated
Those implementing acts shall be adopted in accordance with
infringements of customs legislation and taxation rules,
the examination procedure referred to in Article 285(4).
including no record of serious criminal offences relating
to the economic activity of the applicant;
S e c t i o n 5
(b) the demonstration by the applicant of a high level of
P e n a l t i e s
control of his or her operations and of the flow of goods,
by means of a system of managing commercial and, where
Article 42
appropriate, transport records, which allows appropriate
Application of penalties
customs controls;
1. Each Member State shall provide for penalties for failure
to comply with the customs legislation. Such penalties shall be
effective, proportionate and dissuasive.
(c) financial solvency, which shall be deemed to be proven
where the applicant has good financial standing, which
enables him or her to fulfil his or her commitments, with
2. Where
administrative
penalties
are
applied,
they
may
take,
due regard to the characteristics of the type of business
inter alia, one or both of the following forms:
activity concerned;
(a) a pecuniary charge by the customs authorities, including,
(d) with regard to the authorisation referred to in point (a) of
where appropriate, a settlement applied in place of and in
Article 38(2), practical standards of competence or
lieu of a criminal penalty;

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(b) the revocation, suspension or amendment of any authori
Article 45
sation held by the person concerned.
Suspension of implementation
1. The
submission
of
an
appeal
shall
not
cause
implemen
3. Member
States
shall
notify
the
Commission,
within
180 tation of the disputed decision to be suspended.
days from the date of application of this Article, as determined
in accordance with Article 288(2), of the national provisions in
force, as envisaged in paragraph 1 of this Article, and shall
2. The
customs
authorities
shall,
however,
suspend
imple
notify it without delay of any subsequent amendment
mentation of such a decision in whole or in part where they
affecting those provisions.
have good reason to believe that the disputed decision is incon
sistent with the customs legislation or that irreparable damage is
to be feared for the person concerned.
S e c t i o n 6
A p p e a l s
3. In
the
cases
referred
to
in
paragraph
2,
where
the
disputed
decision has the effect of causing import or export duty to be
Article 43
payable, suspension of implementation of that decision shall be
Decisions taken by a judicial authority
conditional upon the provision of a guarantee, unless it is
established, on the basis of a documented assessment, that
Articles 44 and 45 shall not apply to appeals lodged with a
such a guarantee would be likely to cause the debtor serious
view to the annulment, revocation or amendment of a decision
economic or social difficulties.
relating to the application of the customs legislation taken by a
judicial authority, or by customs authorities acting as judicial
authorities.
S e c t i o n 7
C o n t r o l o f g o o d s
Article 44
Right of appeal
Article 46
1. Any
person
shall
have
the
right
to
appeal
against
any
Risk management and customs controls
decision taken by the customs authorities relating to the appli
1. The
customs
authorities
may
carry
out
any
customs
cation of the customs legislation which concerns him or her
controls they deem necessary.
directly and individually.
Customs controls may in particular consist of examining goods,
Any person who has applied to the customs authorities for a
taking samples, verifying the accuracy and completeness of the
decision and has not obtained a decision on that application
information given in a declaration or notification and the
within the time-limits referred to in Article 22(3) shall also be
existence, authenticity, accuracy and validity of documents,
entitled to exercise the right of appeal.
examining the accounts of economic operators and other
records, inspecting means of transport, inspecting luggage and
other goods carried by or on persons and carrying out official
2. The
right
of
appeal
may
be
exercised
in
at
least
two
steps:
enquiries and other similar acts.
(a) initially, before the customs authorities or a judicial
2. Customs
controls,
other
than
random
checks,
shall
authority or other body designated for that purpose by
primarily be based on risk analysis using electronic data-
the Member States;
processing techniques, with the purpose of identifying and
evaluating the risks and developing the necessary counter-
measures, on the basis of criteria developed at national,
Union and, where available, international level.
(b) subsequently, before a higher independent body, which may
be a judicial authority or an equivalent specialised body,
according to the provisions in force in the Member States.
3. Customs controls shall be performed within a common
risk management framework, based upon the exchange of risk
information and risk analysis results between customs adminis
3. The
appeal
shall
be
lodged
in
the
Member
State
where
the trations and establishing common risk criteria and standards,
decision was taken or was applied for.
control measures and priority control areas.
4. Member
States
shall
ensure
that
the
appeals
procedure Controls based upon such information and criteria shall be
enables the prompt confirmation or correction of decisions
carried out without prejudice to other controls carried out in
taken by the customs authorities.
accordance with paragraph 1 or with other provisions in force.

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4. Customs
authorities
shall
undertake
risk
management
to
(d) the duration of the application of the customs controls
differentiate between the levels of risk associated with goods
referred to in point (c).
subject to customs control or supervision and to determine
whether the goods will be subject to specific customs
controls, and if so, where.
8. Priority
control
areas
shall
cover
particular
customs
procedures, types of goods, traffic routes, modes of transport
or economic operators which are subject to increased levels of
The risk management shall include activities such as collecting
risk analysis and customs controls during a certain period,
data and information, analysing and assessing risk, prescribing
without prejudice to other controls usually carried out by the
and taking action and regularly monitoring and reviewing that
customs authorities.
process and its outcomes, based on international, Union and
national sources and strategies.
Article 47
5. Customs
authorities
shall
exchange
risk
information
and
Cooperation between authorities
risk analysis results where:
1. Where,
in
respect
of
the
same
goods,
controls
other
than
customs controls are to be performed by competent authorities
other than the customs authorities, customs authorities shall, in
(a) the risks are assessed by a customs authority as being
close cooperation with those other authorities, endeavour to
significant and requiring customs control and the results
have those controls performed, wherever possible, at the same
of the control establish that the event triggering the risks
time and place as customs controls (one-stop-shop), with
has occurred; or
customs authorities having the coordinating role in achieving
this.
(b) the control results do not establish that the event triggering
the risks has occurred, but the customs authority concerned
2. In the framework of the controls referred to in this
considers the threat to present a high risk elsewhere in the
Section, customs and other competent authorities may, where
Union.
necessary for the purposes of minimising risk and combating
fraud, exchange with each other and with the Commission data
received in the context of the entry, exit, transit, movement,
storage and end-use of goods, including postal traffic, moved
6. For the establishment of the common risk criteria and
between the customs territory of the Union and countries or
standards, the control measures and the priority control areas
territories outside the customs territory of the Union, the
referred to in paragraph 3, account shall be taken of all of the
presence and movement within the customs territory of the
following:
Union of non-Union goods and goods placed under the end-
use procedure, and the results of any control. Customs auth
orities and the Commission may also exchange such data with
each other for the purpose of ensuring a uniform application of
(a) the proportionality to the risk;
the customs legislation.
(b) the urgency of the necessary application of the controls;
Article 48
Post-release control
(c) the probable impact on trade flow, on individual Member
For the purpose of customs controls, the customs authorities
States and on control resources.
may verify the accuracy and completeness of the information
given in a customs declaration, temporary storage declaration,
entry summary declaration, exit summary declaration, re-export
declaration or re-export notification, and the existence, auth
7. The common risk criteria and standards referred to in
enticity, accuracy and validity of any supporting document
paragraph 3 shall include all of the following:
and may examine the accounts of the declarant and other
records relating to the operations in respect of the goods in
question or to prior or subsequent commercial operations
(a) a description of the risks;
involving those goods after having released them. Those auth
orities may also examine such goods and/or take samples where
it is still possible for them to do so.
(b) the factors or indicators of risk to be used to select goods or
economic operators for customs control;
Such controls may be carried out at the premises of the holder
of the goods or of the holder's representative, of any other
person directly or indirectly involved in those operations in a
(c) the nature of customs controls to be undertaken by the
business capacity or of any other person in possession of those
customs authorities;
documents and data for business purposes.

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Article 49
(ii) taking a flight in an aircraft which stops over at a
Union airport before continuing to a non-Union
Intra-Union flights and sea crossings
airport;
1. Customs
controls
or
formalities
shall
be
carried
out
in
respect of the cabin and hold baggage of persons either
taking an intra-Union flight, or making an intra-Union sea
(iii) using a maritime service provided by the same vessel
crossing, only where the customs legislation provides for such
and comprising successive legs departing from, calling
controls or formalities.
at or terminating in a non-Union port;
2. Paragraph
1
shall
apply
without
prejudice
to
either
of
the
(iv) on board pleasure craft and tourist or business aircraft;
following:
(b) cabin and hold baggage:
(a) security and safety checks;
(i) arriving at a Union airport on board an aircraft coming
(b) checks linked to prohibitions or restrictions.
from a non-Union airport and transferred at that Union
airport to another aircraft proceeding on an intra-Union
flight;
Article 50
Conferral of implementing powers
(ii) loaded at a Union airport onto an aircraft proceeding on
1. The
Commission
shall
adopt,
by
means
of
implementing
an intra-Union flight for transfer at another Union
acts, measures to ensure uniform application of the customs
airport to an aircraft whose destination is a non-
controls, including the exchange of risk information and risk
Union airport.
analysis results, the common risk criteria and standards, the
control measures and the priority control areas referred to in
Article 46(3).
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
S e c t i o n 8
K e e p i n g o f d o c u m e n t s a n d o t h e r
i n f o r m a t i o n , a n d c h a r g e s a n d c o s t s
On imperative grounds of urgency relating to such measures,
duly justified by the need to rapidly update the common risk
Article 51
management framework and adapt the exchange of risk
information and analysis, common risk criteria and standards,
Keeping of documents and other information
control measures and priority control areas to the evolution of
risks, the Commission shall adopt immediately applicable imple
1. The
person
concerned
shall,
for
the
purposes
of
customs
menting acts in accordance with the procedure referred to in
controls, keep the documents and information referred to in
Article 285(5).
Article 15(1) for at least three years, by any means accessible
by and acceptable to the customs authorities.
Where the opinion of the committee referred to in
Article 285(1) is to be obtained by written procedure,
In the case of goods released for free circulation in circum
Article 285(6) shall apply.
stances other than those referred to in the third subparagraph,
or goods declared for export, that period shall run from the end
of the year in which the customs declarations for release for free
circulation or export are accepted.
2. The
Commission
shall
determine,
by
means
of
imple
menting acts, the ports or airports where, in accordance with
Article 49, customs controls and formalities are applied to the
In the case of goods released for free circulation duty-free or at
following:
a reduced rate of import duty on account of their end-use, that
period shall run from the end of the year in which they cease to
be subject to customs supervision.
(a) the cabin and hold baggage of persons:
In the case of goods placed under another customs procedure
(i) taking a flight in an aircraft which comes from a non-
or of goods in temporary storage, that period shall run from the
Union airport and which, after a stopover at a Union
end of the year in which the customs procedure concerned has
airport, continues to another Union airport;
been discharged or temporary storage has ended.

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2. Without
prejudice
to
Article
103(4),
where
a
customs (b) because the value of the euro is required in national
control in respect of a customs debt shows that the relevant
currencies for the purposes of determining the tariff classifi
entry in the accounts has to be corrected and the person
cation of goods and the amount of import and export duty,
concerned has been notified of this, the documents and
including value thresholds in the Common Customs Tariff.
information shall be kept for three years beyond the time-
limit provided for in paragraph 1 of this Article.
2. Where the conversion of currency is necessary for reasons
other than those referred to in paragraph 1, the value of the
Where an appeal has been lodged or where court proceedings
euro in national currencies to be applied within the framework
have begun, the documents and information shall be kept for
of the customs legislation shall be fixed at least once a year.
the period provided for in paragraph 1 or until the appeals
procedure or court proceedings are terminated, whichever is
the later.
Article 54
Conferral of implementing powers
Article 52
The Commission shall lay down, by means of implementing
Charges and costs
acts, rules on currency conversions for the purposes referred
to in Article 53(1) and (2).
1. Customs
authorities
shall
not
impose
charges
for
the
performance of customs controls or any other application of
the customs legislation during the official opening hours of
their competent customs offices.
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
2. Customs
authorities
may
impose
charges
or
recover
costs
where specific services are rendered, in particular the following:
Article 55
Periods, dates and time-limits
(a) attendance, where requested, by customs staff outside
1. Unless
otherwise
provided,
where
a
period,
date
or
time-
official office hours or at premises other than customs
limit is laid down in the customs legislation, such period shall
premises;
not be extended or reduced and such date or time-limit shall
not be deferred or brought forward.
(b) analyses or expert reports on goods and postal fees for the
return of goods to an applicant, particularly in respect of
2. The
rules
applicable
to
periods,
dates
and
time-limits
set
decisions taken pursuant to Article 33 or the provision of
out in Regulation (EEC, Euratom) No 1182/71 of the Council of
information in accordance with Article 14(1);
3 June 1971 determining the rules applicable to periods, dates
and time-limits ( 1 ) shall apply, except where otherwise provided
for in the customs legislation.
(c) the examination or sampling of goods for verification
purposes, or the destruction of goods, where costs other
than the cost of using customs staff are involved;
TITLE II
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT
(d) exceptional control measures, where these are necessary due
DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN
to the nature of the goods or to a potential risk.
GOODS ARE APPLIED
CHAPTER 1
CHAPTER 3
Common Customs Tariff and tariff classification of goods
Currency conversion and time-limits
Article 56
Article 53
Common Customs Tariff and surveillance
Currency conversion
1. Import
and
export
duty
due
shall
be
based
on
the
1. The
competent
authorities
shall
publish
and/or
make Common Customs Tariff.
available on the Internet the rate of exchange applicable
where the conversion of currency is necessary for one of the
following reasons:
Other measures prescribed by Union provisions governing
specific fields relating to trade in goods shall, where appropriate,
be applied in accordance with the tariff classification of those
(a) because factors used to determine the customs value of
goods.
goods are expressed in a currency other than that of the
Member State where the customs value is determined;
( 1 ) OJ L 124, 8.6.1971, p. 1.

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2. The Common Customs Tariff shall comprise all of the
shall, in the case of tariff quotas, cease as soon as the specified
following:
volume of imports or exports is reached.
(a) the Combined Nomenclature of goods as laid down in
In the case of tariff ceilings such application shall cease by
Regulation (EEC) No 2658/87;
virtue of a legal act of the Union.
(b) any other nomenclature which is wholly or partly based on
the Combined Nomenclature or which provides for further
5. The
release
for
free
circulation
or
the
export
of
goods,
to
subdivisions to it, and which is established by Union
which the measures referred to in paragraphs 1 and 2 apply,
provisions governing specific fields with a view to the appli
may be made subject to surveillance.
cation of tariff measures relating to trade in goods;
Article 57
(c) the conventional or normal autonomous customs duty
Tariff classification of goods
applicable to goods covered by the Combined Nomen
clature;
1. For the application of the Common Customs Tariff, tariff
classification of goods shall consist in the determination of one
of the subheadings or further subdivisions of the Combined
Nomenclature under which those goods are to be classified.
(d) the preferential tariff measures contained in agreements
which the Union has concluded with certain countries or
territories outside the customs territory of the Union or
groups of such countries or territories;
2. For
the
application
of
non-tariff
measures,
tariff
classifi
cation of goods shall consist in the determination of one of the
subheadings or further subdivisions of the Combined Nomen
(e) preferential tariff measures adopted unilaterally by the
clature, or of any other nomenclature which is established by
Union in respect of certain countries or territories outside
Union provisions and which is wholly or partly based on the
the customs territory of the Union or groups of such
Combined Nomenclature or which provides for further
countries or territories;
subdivisions to it, under which those goods are to be classified.
(f) autonomous measures providing for a reduction in, or
3. The
subheading
or
further
subdivision
determined
in
exemption from, customs duty on certain goods;
accordance with paragraphs 1 and 2 shall be used for the
purpose of applying the measures linked to that subheading.
(g) favourable tariff treatment specified for certain goods, by
reason of their nature or end-use, in the framework of
4. The
Commission
may
adopt
measures
to
determine
the
measures referred to under points (c) to (f) or (h);
tariff classification of goods in accordance with paragraphs 1
and 2.
(h) other tariff measures provided for by agricultural or
commercial or other Union legislation.
Article 58
Conferral of implementing powers
3. Where the goods concerned fulfil the conditions included
1. The
Commission
shall
adopt,
by
means
of
implementing
in the measures laid down in points (d) to (g) of paragraph 2,
acts, measures on the uniform management of the tariff quotas
the measures referred to in those provisions shall apply, upon
and the tariff ceilings referred to in Article 56(4) and on the
application by the declarant, instead of those provided for in
management of the surveillance of the release for free circu
point (c) of that paragraph. Such application may be made
lation or export of goods, referred to in Article 56(5).
retrospectively, provided that the time-limits and conditions
laid down in the relevant measure or in the Code are
complied with.
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
4. Where
application
of
the
measures
referred
to
in
points
(d) to (g) of paragraph 2, or the exemption from measures
referred to in point (h) thereof, is restricted to a certain
2. The
Commission
shall
adopt,
by
means
of
implementing
volume of imports or exports, such application or exemption
acts, the measures referred to in Article 57(4).

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Those implementing acts shall be adopted in accordance with
Article 61
the examination procedure referred to in Article 285(4).
Proof of origin
1. Where
an
origin
has
been
indicated
in
the
customs
declaration pursuant to the customs legislation, the customs
On imperative grounds of urgency relating to such measures,
authorities may require the declarant to prove the origin of
duly justified by the need to rapidly ensure the correct and
the goods.
uniform application of the Combined Nomenclature, the
Commission shall adopt immediately applicable implementing
acts in accordance with the procedure referred to in
Article 285(5).
2. Where
proof
of
origin
of
goods
is
provided
pursuant
to
the customs legislation or other Union legislation governing
specific fields, the customs authorities may, in the event of
reasonable doubt, require any additional evidence needed in
Where the opinion of the committee referred to in
order to ensure that the indication of origin complies with
Article 285(1) is to be obtained by written procedure,
the rules laid down by the relevant Union legislation.
Article 285(6) shall apply.
3. Where
the
exigencies
of
trade
so
require,
a
document
proving origin may be issued in the Union in accordance
CHAPTER 2
with the rules of origin in force in the country or territory of
destination or any other method identifying the country where
Origin of goods
the goods were wholly obtained or underwent their last
substantial transformation.
S e c t i o n 1
N o n - p r e f e r e n t i a l o r i g i n
Article 62
Article 59
Delegation of power
Scope
The Commission shall be empowered to adopt delegated acts in
Articles 60 and 61 shall lay down rules for the determination of
accordance with Article 284, laying down the rules under which
the non-preferential origin of goods for the purposes of
goods, whose determination of non-preferential origin is
applying the following:
required for the purposes of applying the Union measures
referred to in Article 59, are considered as wholly obtained in
a single country or territory or to have undergone their last,
substantial, economically-justified processing or working, in an
(a) the Common Customs Tariff, with the exception of the
undertaking equipped for that purpose, resulting in the manu
measures referred to in points (d) and (e) of Article 56(2);
facture of a new product or representing an important stage of
manufacture in a country or territory, in accordance with
Article 60.
(b) measures, other than tariff measures, established by Union
provisions governing specific fields relating to trade in
Article 63
goods; and
Conferral of implementing powers
The Commission shall adopt, by means of implementing acts,
the procedural rules for the provision and verification of the
(c) other Union measures relating to the origin of goods.
proof of origin referred to in Article 61.
Article 60
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
Acquisition of origin
1. Goods wholly obtained in a single country or territory
shall be regarded as having their origin in that country or
S e c t i o n 2
territory.
P r e f e r e n t i a l o r i g i n
Article 64
2. Goods
the
production
of
which
involves
more
than
one
Preferential origin of goods
country or territory shall be deemed to originate in the country
or territory where they underwent their last, substantial, econ
1. In order to benefit from the measures referred to in points
omically-justified processing or working, in an undertaking
(d) or (e) of Article 56(2) or from non-tariff preferential
equipped for that purpose, resulting in the manufacture of a
measures, goods shall comply with the rules on preferential
new product or representing an important stage of manufacture.
origin referred to in paragraphs 2 to 5 of this Article.

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2. In
the
case
of
goods
benefiting
from
preferential
measures The temporary derogation shall be limited to the duration of
contained in agreements which the Union has concluded with
the effects of the internal or external factors giving rise to it or
certain countries or territories outside the customs territory of
the length of time needed for the beneficiary country or
the Union or with groups of such countries or territories, the
territory to achieve compliance with the rules.
rules on preferential origin shall be laid down in those agree
ments.
Where a derogation is granted, the beneficiary country or
territory concerned shall comply with any requirements laid
3. In
the
case
of
goods
benefiting
from
preferential
measures down as to information to be provided to the Commission
adopted unilaterally by the Union in respect of certain countries
concerning the use of the derogation and the management of
or territories outside the customs territory of the Union or
the quantities for which the derogation is granted.
groups of such countries or territories, other than those
referred to in paragraph 5, the Commission shall adopt
measures laying down the rules on preferential origin.
Article 65
Delegation of power
Those rules shall be based either on the criterion that goods are
The Commission shall be empowered to adopt delegated acts in
wholly obtained or on the criterion that goods result from
accordance with Article 284, laying down the rules on prefer
sufficient processing or working.
ential origin referred to in Article 64(3).
4. In
the
case
of
goods
benefiting
from
preferential
measures
Article 66
applicable in trade between the customs territory of the Union
and Ceuta and Melilla, as contained in Protocol 2 to the 1985
Conferral of implementing powers
Act of Accession, the rules on preferential origin shall be
adopted in accordance with Article 9 of that Protocol.
The Commission shall adopt by means of implementing acts:
5. In
the
case
of
goods
benefiting
from
preferential
measures (a) the procedural rules, referred to in Article 64(1), to facilitate
contained in preferential arrangements in favour of the overseas
the establishment in the Union of the preferential origin of
countries and territories associated with the Union, the rules on
goods;
preferential origin shall be adopted in accordance with
Article 203 TFEU.
(b) a measure granting a beneficiary country or territory the
temporary derogation referred to in Article 64(6).
6. Upon
its
own
initiative
or
at
the
request
of
a
beneficiary
country or territory, the Commission may, for certain goods,
grant that country or territory a temporary derogation from the
Those implementing acts shall be adopted in accordance with
rules on preferential origin referred to in paragraph 3.
the examination procedure referred to in Article 285(4).
The temporary derogation shall be justified by one of the
S e c t i o n 3
following reasons:
D e t e r m i n a t i o n o f o r i g i n o f s p e c i f i c g o o d s
Article 67
(a) internal or external factors temporarily deprive the bene
ficiary country or territory of the ability to comply with
Measures taken by the Commission
the rules on preferential origin;
The Commission may adopt measures to determine the origin
of specific goods in accordance with the rules of origin
applicable to those goods.
(b) the beneficiary country or territory requires time to prepare
itself to comply with those rules.
Article 68
Conferral of implementing powers
A request for derogation shall be made in writing to the
Commission by the beneficiary country or territory concerned.
The Commission shall adopt, by means of implementing acts,
The request shall state the reasons, as indicated in the second
the measures referred to in Article 67. Those implementing acts
subparagraph, why derogation is required and shall contain
shall be adopted in accordance with the examination procedure
appropriate supporting documents.
referred to in Article 285(4).

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On imperative grounds of urgency relating to such measures,
(b) the sale or price is not subject to some condition or
duly justified by the need to rapidly ensure the correct and
consideration for which a value cannot be determined
uniform application of rules of origin, the Commission shall
with respect to the goods being valued;
adopt immediately applicable implementing acts in accordance
with the procedure referred to in Article 285(5).
(c) no part of the proceeds of any subsequent resale, disposal
or use of the goods by the buyer will accrue directly or
Where the opinion of the committee referred to in
indirectly to the seller, unless an appropriate adjustment can
Article 285(1) is to be obtained by written procedure,
be made;
Article 285(6) shall apply.
(d) the buyer and seller are not related or the relationship did
CHAPTER 3
not influence the price.
Value of goods for customs purposes
Article 69
Article 71
Scope
Elements of the transaction value
The customs value of goods, for the purposes of applying the
Common Customs Tariff and non-tariff measures laid down by
1. In
determining
the
customs
value
under
Article
70,
the
Union provisions governing specific fields relating to trade
price actually paid or payable for the imported goods shall be
in goods, shall be determined in accordance with Articles 70
supplemented by:
and 74.
(a) the following, to the extent that they are incurred by the
Article 70
buyer but are not included in the price actually paid or
payable for the goods:
Method of customs valuation based on the transaction
value
1. The primary basis for the customs value of goods shall be
(i) commissions and brokerage, except buying commis
the transaction value, that is the price actually paid or payable
sions;
for the goods when sold for export to the customs territory of
the Union, adjusted, where necessary.
(ii) the cost of containers which are treated as being one,
2. The
price
actually
paid
or
payable
shall
be
the
total
for customs purposes, with the goods in question; and
payment made or to be made by the buyer to the seller or
by the buyer to a third party for the benefit of the seller for
the imported goods and include all payments made or to be
made as a condition of sale of the imported goods.
(iii) the cost of packing, whether for labour or materials;
3. The
transaction
value
shall
apply
provided
that
all
of
the (b) the value, apportioned as appropriate, of the following
following conditions are fulfilled:
goods and services where supplied directly or indirectly by
the buyer free of charge or at reduced cost for use in
connection with the production and sale for export of the
imported goods, to the extent that such value has not been
(a) there are no restrictions as to the disposal or use of the
included in the price actually paid or payable:
goods by the buyer, other than any of the following:
(i) restrictions imposed or required by a law or by the
(i) materials, components, parts and similar items incor
public authorities in the Union;
porated into the imported goods;
(ii) limitations of the geographical area in which the goods
(ii) tools, dies, moulds and similar items used in the
may be resold;
production of the imported goods;
(iii) restrictions which do not substantially affect the
(iii) materials consumed in the production of the imported
customs value of the goods;
goods; and

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(iv) engineering, development, artwork, design work, and
imported goods, irrespective of whether the finance is
plans and sketches undertaken elsewhere than in the
provided by the seller or another person, provided that
Union and necessary for the production of the
the financing arrangement has been made in writing and,
imported goods;
where required, the buyer can demonstrate that the
following conditions are fulfilled:
(c) royalties and licence fees related to the goods being valued
that the buyer must pay, either directly or indirectly, as a
(i) such goods are actually sold at the price declared as the
condition of sale of the goods being valued, to the extent
price actually paid or payable;
that such royalties and fees are not included in the price
actually paid or payable;
(ii) the claimed rate of interest does not exceed the level for
(d) the value of any part of the proceeds of any subsequent
such transactions prevailing in the country where, and at
resale, disposal or use of the imported goods that accrues
the time when, the finance was provided;
directly or indirectly to the seller; and
(d) charges for the right to reproduce the imported goods in
(e) the following costs up to the place where goods are brought
the Union;
into the customs territory of the Union:
(e) buying commissions;
(i) the cost of transport and insurance of the imported
goods; and
(f) import duties or other charges payable in the Union by
(ii) loading and handling charges associated with the
reason of the import or sale of the goods;
transport of the imported goods.
(g) notwithstanding point (c) of Article 71(1), payments made
2. Additions
to
the
price
actually
paid
or
payable,
pursuant
by the buyer for the right to distribute or resell the
to paragraph 1, shall be made only on the basis of objective and
imported goods, if such payments are not a condition of
quantifiable data.
the sale for export to the Union of the goods.
3. No
additions
shall
be
made
to
the
price
actually
paid
or
Article 73
payable in determining the customs value except as provided in
this Article.
Simplification
The customs authorities may, upon application, authorise that
the following amounts be determined on the basis of specific
Article 72
criteria, where they are not quantifiable on the date on which
the customs declaration is accepted:
Elements not to be included in the customs value
In determining the customs value under Article 70, none of the
following shall be included:
(a) amounts which are to be included in the customs value in
accordance with Article 70(2); and
(a) the cost of transport of the imported goods after their entry
into the customs territory of the Union;
(b) the amounts referred to in Articles 71 and 72.
(b) charges for construction, erection, assembly, maintenance or
technical assistance, undertaken after the entry into the
Article 74
customs territory of the Union of the imported goods
such as industrial plants, machinery or equipment;
Secondary methods of customs valuation
1. Where
the
customs
value
of
goods
cannot
be
determined
under Article 70, it shall be determined by proceeding sequen
(c) charges for interest under a financing arrangement entered
tially from points (a) to (d) of paragraph 2, until the first point
into by the buyer and relating to the purchase of the
under which the customs value of goods can be determined.

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The order of application of points (c) and (d) of paragraph 2
Article 75
shall be reversed if the declarant so requests.
Delegation of power
The Commission shall be empowered to adopt delegated acts, in
accordance with Article 284, in order to determine the
2. The
customs
value,
pursuant
to
paragraph
1,
shall
be:
conditions for granting the authorisation referred to in
Article 73.
(a) the transaction value of identical goods sold for export to
the customs territory of the Union and exported at or about
Article 76
the same time as the goods being valued;
Conferral of implementing powers
The Commission shall specify, by means of implementing acts,
(b) the transaction value of similar goods sold for export to the
the procedural rules for:
customs territory of the Union and exported at or about the
same time as the goods being valued;
(a) determining the customs value in accordance with Articles
70(1) and (2) and Articles 71 and 72, including those for
adjusting the price actually paid or payable;
(c) the value based on the unit price at which the imported
goods, or identical or similar imported goods, are sold
within the customs territory of the Union in the greatest
aggregate quantity to persons not related to the sellers; or
(b) the application of the conditions referred to in Article 70(3);
(d) the computed value, consisting of the sum of:
(c) determining the customs value referred to in Article 74.
(i) the cost or value of materials and fabrication or other
Those implementing acts shall be adopted in accordance with
processing employed in producing the imported goods;
the examination procedure referred to in Article 285(4).
(ii) an amount for profit and general expenses equal to that
TITLE III
usually reflected in sales of goods of the same class or
CUSTOMS DEBT AND GUARANTEES
kind as the goods being valued which are made by
producers in the country of export for export to the
CHAPTER 1
Union;
Incurrence of a customs debt
S e c t i o n 1
(iii) the cost or value of the elements referred to in point (e)
of Article 71(1).
C u s t o m s d e b t o n i m p o r t
Article 77
3. Where
the
customs
value
cannot
be
determined
under
Release for free circulation and temporary admission
paragraph 1, it shall be determined on the basis of data
1. A
customs
debt
on
import
shall
be
incurred
through
the
available in the customs territory of the Union, using reasonable
placing of non-Union goods liable to import duty under either
means consistent with the principles and general provisions of
of the following customs procedures:
all of the following:
(a) release for free circulation, including under the end-use
(a) the agreement on implementation of Article VII of the
provisions;
General Agreement on Tariffs and Trade;
(b) temporary admission with partial relief from import duty.
(b) Article VII of the General Agreement on Tariffs and Trade;
2. A
customs
debt
shall
be
incurred
at
the
time
of
acceptance
(c) this Chapter.
of the customs declaration.

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10.10.2013
3. The
declarant
shall
be
the
debtor.
In
the
event
of
indirect (b) one of the obligations laid down in the customs legislation
representation, the person on whose behalf the customs
concerning the end-use of goods within the customs
declaration is made shall also be a debtor.
territory of the Union;
Where a customs declaration in respect of one of the
(c) a condition governing the placing of non-Union goods
procedures referred to in paragraph 1 is drawn up on the
under a customs procedure or the granting, by virtue of
basis of information which leads to all or part of the import
the end-use of the goods, of duty exemption or a reduced
duty not being collected, the person who provided the
rate of import duty.
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.
2. The time at which the customs debt is incurred shall be
either of the following:
Article 78
Special provisions relating to non-originating goods
(a) the moment when the obligation the non-fulfilment of
1. Where
a
prohibition
of
drawback
of,
or
exemption
from,
which gives rise to the customs debt is not met or ceases
import duty applies to non-originating goods used in the manu
to be met;
facture 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
(b) the moment when a customs declaration is accepted for the
or territories, a customs debt on import shall be incurred in
placing of goods under a customs procedure where it is
respect of those non-originating goods, through the acceptance
established subsequently that a condition governing the
of the re-export declaration relating to the products in question.
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.
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
3. In
cases
referred
to
under
points
(a)
and
(b)
of
paragraph
customs debt resulting from the acceptance, on the same date,
1, the debtor shall be any of the following:
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.
(a) any person who was required to fulfil the obligations
concerned;
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
(b) any person who was aware or should reasonably have been
lodges the re-export declaration shall be the debtor. In the event
aware that an obligation under the customs legislation was
of indirect representation, the person on whose behalf the
not fulfilled and who acted on behalf of the person who
declaration is lodged shall also be a debtor.
was obliged to fulfil the obligation, or who participated in
the act which led to the non-fulfilment of the obligation;
Article 79
Customs debt incurred through non-compliance
(c) any person who acquired or held the goods in question and
who was aware or should reasonably have been aware at
1. For
goods
liable
to
import
duty,
a
customs
debt
on
import
the time of acquiring or receiving the goods that an
shall be incurred through non-compliance with any of the
obligation under the customs legislation was not fulfilled.
following:
4. In
cases
referred
to
under
point
(c)
of
paragraph
1,
the
(a) one of the obligations laid down in the customs legislation
debtor shall be the person who is required to comply with the
concerning the introduction of non-Union goods into the
conditions governing the placing of the goods under a customs
customs territory of the Union, their removal from customs
procedure or the customs declaration of the goods placed under
supervision, or the movement, processing, storage,
that customs procedure or the granting of a duty exemption or
temporary storage, temporary admission or disposal of
reduced rate of import duty by virtue of the end-use of the
such goods within that territory;
goods.

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Where a customs declaration in respect of one of the customs
being collected, the person who provided the information
procedures referred to in point (c) of paragraph 1 is drawn up,
required for the declaration and who knew, or who should
and any information required under the customs legislation
reasonably have known, that such information was false shall
relating to the conditions governing the placing of the goods
also be a debtor.
under that customs procedure is given to the customs auth
orities, 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,
Article 82
or who ought reasonably to have known, that such information
was false shall also be a debtor.
Customs debt incurred through non-compliance
1. For goods liable to export duty, a customs debt on export
shall be incurred through non-compliance with either of the
following:
Article 80
Deduction of an amount of import duty already paid
1. Where a customs debt is incurred, pursuant to
(a) one of the obligations laid down in the customs legislation
Article 79(1) in respect of goods released for free circulation
for the exit of the goods;
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.
(b) the conditions under which the goods were allowed to be
taken out of the customs territory of the Union with total
or partial relief from export duty.
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. The time at which the customs debt is incurred shall be
one of the following:
2. Where a customs debt is incurred, pursuant to
Article 79(1) in respect of goods placed under temporary
(a) the moment at which the goods are actually taken out of
admission with partial relief from import duty, the amount of
the customs territory of the Union without a customs
import duty paid under partial relief shall be deducted from the
declaration;
amount of import duty corresponding to the customs debt.
(b) the moment at which the goods reach a destination other
than that for which they were allowed to be taken out of
S e c t i o n 2
the customs territory of the Union with total or partial relief
C u s t o m s d e b t o n e x p o r t
from export duty;
Article 81
Export and outward processing
(c) should the customs authorities be unable to determine the
moment referred to in point (b), the expiry of the time-limit
1. A
customs
debt
on
export
shall
be
incurred
through
the
set for the production of evidence that the conditions
placing of goods liable to export duty under the export
entitling the goods to such relief have been fulfilled.
procedure or the outward processing procedure.
3. In
cases
referred
to
under
point
(a)
of
paragraph
1,
the
2. The
customs
debt
shall
be
incurred
at
the
time
of debtor shall be any of the following:
acceptance of the customs declaration.
(a) any person who was required to fulfil the obligation
3. The
declarant
shall
be
the
debtor.
In
the
event
of
indirect
concerned;
representation, the person on whose behalf the customs
declaration is made shall also be a debtor.
(b) any person who was aware or should reasonably have been
aware that the obligation concerned was not fulfilled and
Where a customs declaration is drawn up on the basis of
who acted on behalf of the person who was obliged to fulfil
information which leads to all or part of the export duty not
the obligation;

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10.10.2013
(c) any person who participated in the act which led to the
2. Where it is not possible to determine precisely the time at
non-fulfilment of the obligation and who was aware or
which the customs debt is incurred, that time shall be deemed
should reasonably have been aware that a customs
to be the time at which the customs authorities conclude that
declaration had not been lodged but should have been.
the goods are in a situation in which a customs debt has been
incurred.
4. In
cases
referred
to
under
point
(b)
of
paragraph
1,
the
debtor shall be any person who is required to comply with the
However, where the information available to the customs auth
conditions under which the goods were allowed to be taken out
orities enables them to establish that the customs debt had been
of the customs territory of the Union with total or partial relief
incurred prior to the time at which they reached that
from export duty.
conclusion, the customs debt shall be deemed to have been
incurred at the earliest time that such a situation can be estab
lished.
S e c t i o n 3
P r o v i s i o n s c o m m o n t o c u s t o m s d e b t s
i n c u r r e d o n i m p o r t a n d e x p o r t
Article 86
Article 83
Special rules for calculating the amount of import duty
Prohibitions and restrictions
1. Where
costs
for
storage
or
usual
forms
of
handling
have
been incurred within the customs territory of the Union in
1. The
customs
debt
on
import
or
export
shall
be
incurred respect of goods placed under a customs procedure or in
even if it relates to goods which are subject to measures of
temporary storage, such costs or the increase in value shall
prohibition or restriction on import or export of any kind.
not be taken into account for the calculation of the amount
of import duty where satisfactory proof of those costs is
provided by the declarant.
2. However, no customs debt shall be incurred on either of
the following:
However, the customs value, quantity, nature and origin of non-
Union goods used in the operations shall be taken into account
(a) the unlawful introduction into the customs territory of the
for the calculation of the amount of import duty.
Union of counterfeit currency;
2. Where
the
tariff
classification
of
goods
placed
under
a
(b) the introduction into the customs territory of the Union of
customs procedure changes as a result of usual forms of
narcotic drugs and psychotropic substances other than
handling within the customs territory of the Union, the
where strictly supervised by the competent authorities
original tariff classification for the goods placed under the
with a view to their use for medical and scientific purposes.
procedure shall be applied at the request of the declarant.
3. For
the
purposes
of
penalties
as
applicable
to
customs
offences, the customs debt shall nevertheless be deemed to
3. Where a customs debt is incurred for processed products
have been incurred where, under the law of a Member State,
resulting from the inward processing procedure, the amount of
import or export duty or the existence of a customs debt
import duty corresponding to such debt shall, at the request of
provide the basis for determining penalties.
the declarant, be determined on the basis of the tariff classifi
cation, customs value, quantity, nature and origin of the goods
placed under the inward processing procedure at the time of
acceptance of the customs declaration relating to those goods.
Article 84
Several debtors
Where several persons are liable for payment of the amount of
4. In
specific
cases,
the
amount
of
import
duty
shall
be
import or export duty corresponding to one customs debt, they
determined in accordance with paragraphs 2 and 3 of this
shall be jointly and severally liable for payment of that amount.
Article without a request of the declarant in order to avoid
the circumvention of tariff measures referred to in point (h)
of Article 56(2).
Article 85
General rules for calculating the amount of import or
export duty
5. Where a customs debt is incurred for processed products
resulting from the outward processing procedure or
1. The
amount
of
import
or
export
duty
shall
be
determined replacement products as referred to in Article 261(1), the
on the basis of those rules for calculation of duty which were
amount of import duty shall be calculated on the basis of the
applicable to the goods concerned at the time at which the
cost of the processing operation undertaken outside the
customs debt in respect of them was incurred.
customs territory of the Union.

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6. Where the customs legislation provides for a favourable
(a) the rules for the calculation of the amount of import or
tariff treatment of goods, or for relief or total or partial
export duty applicable to goods for which a customs debt is
exemption from import or export duty pursuant to points (d)
incurred in the context of a special procedure, which
to (g) of Article 56(2), Articles 203, 204, 205 and 208 or
supplement the rules laid down in Articles 85 and 86;
Articles 259 to 262 of this Regulation or pursuant to
Council Regulation (EC) No 1186/2009 of 16 November
2009 setting up a Community system of reliefs from customs
duty (
(b) the cases referred to in Article 86(4);

1 ) such favourable tariff treatment, relief or exemption
shall also apply in cases where a customs debt is incurred
pursuant to Articles 79 or 82 of this Regulation, on
condition that the failure which led to the incurrence of a
(c) the time-limit referred to in Article 87(2).
customs debt did not constitute an attempt at deception.
Article 87
CHAPTER 2
Place where the customs debt is incurred
Guarantee for a potential or existing customs debt
1. A
customs
debt
shall
be
incurred
at
the
place
where
the
Article 89
customs declaration or the re-export declaration referred to in
Articles 77, 78 and 81 is lodged.
General provisions
1. This
Chapter
shall
apply
to
guarantees
both
for
customs
In all other cases, the place where a customs debt is incurred
debts which have been incurred and for those which may be
shall be the place where the events from which it arises occur.
incurred, unless otherwise specified.
If it is not possible to determine that place, the customs debt
2. Where the customs authorities require a guarantee for a
shall be incurred at the place where the customs authorities
potential or existing customs debt to be provided, that
conclude that the goods are in a situation in which a
guarantee shall cover the amount of import or export duty
customs debt is incurred.
and the other charges due in connection with the import or
export of the goods where:
2. If the goods have been placed under a customs procedure
which has not been discharged or when a temporary storage did
not end properly, and the place where the customs debt is
(a) the guarantee is used for the placing of goods under the
incurred cannot be determined pursuant to the second or
Union transit procedure; or
third subparagraphs of paragraph 1 within a specific time-
limit, the customs debt shall be incurred at the place where
the goods were either placed under the procedure concerned
(b) the guarantee may be used in more than one Member State.
or were introduced into the customs territory of the Union
under that procedure or were in temporary storage.
A guarantee which may not be used outside the Member State
3. Where the information available to the customs auth
where it is required shall be valid only in that Member State and
orities enables them to establish that the customs debt may
shall cover at least the amount of import or export duty.
have been incurred in several places, the customs debt shall
be deemed to have been incurred at the place where it was
first incurred.
3. Where
the
customs
authorities
require
a
guarantee
to
be
provided, it shall be required from the debtor or the person
who may become the debtor. They may also permit the
4. If a customs authority establishes that a customs debt has
guarantee to be provided by a person other than the person
been incurred under Article 79 or Article 82 in another
from whom it is required.
Member State and the amount of import or export duty
corresponding to that debt is lower than EUR 10 000, the
customs debt shall be deemed to have been incurred in the
Member State where the finding was made.
4. Without
prejudice
to
Article
97,
the
customs
authorities
shall require only one guarantee to be provided in respect of
specific goods or a specific declaration.
Article 88
Delegation of power
The guarantee provided for a specific declaration shall apply to
The Commission shall be empowered to adopt delegated acts, in
the amount of import or export duty corresponding to the
accordance with Article 284, in order to determine:
customs debt and other charges in respect of all goods
covered by or released against that declaration, whether or
( 1 ) OJ L 324, 10.12.2009, p. 23.
not that declaration is correct.

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If the guarantee has not been released, it may also be used,
Where it is not possible to establish the precise amount, the
within the limits of the secured amount, for the recovery of
guarantee shall be fixed at the maximum amount, as estimated
amounts of import or export duty and other charges payable
by the customs authorities, of import or export duty
following post-release control of those goods.
corresponding to the customs debt and of other charges
which have been or may be incurred.
5. Upon
application
by
the
person
referred
to
in
paragraph
3
of this Article, the customs authorities may, in accordance with
Article 95(1), (2) and (3), authorise the provision of a compre
2. Without
prejudice
to
Article
95
where
a
comprehensive
hensive guarantee to cover the amount of import or export
guarantee is provided for the amount of import or export duty
duty corresponding to the customs debt in respect of two or
corresponding to customs debts and other charges which vary
more operations, declarations or customs procedures.
in amount over time, the amount of such guarantee shall be set
at a level enabling the amount of import or export duty
corresponding to customs debts and other charges to be
6. The
customs
authorities
shall
monitor
the
guarantee.
covered at all times.
7. No
guarantee
shall
be
required
from
States,
regional
and
Article 91
local government authorities or other bodies governed by public
law, in respect of the activities in which they engage as public
Optional guarantee
authorities.
Where the provision of a guarantee is optional, such guarantee
shall in any case be required by the customs authorities if they
consider that the amount of import or export duty
8. No
guarantee
shall
be
required
in
any
of
the
following corresponding to a customs debt and other charges are not
situations:
certain to be paid within the prescribed period. Its amount
shall be fixed by those authorities so as not to exceed the
level referred to in Article 90.
(a) goods carried on the Rhine, the Rhine waterways, the
Danube or the Danube waterways;
Article 92
(b) goods carried by a fixed transport installation;
Provision of a guarantee
1. A
guarantee
may
be
provided
in
one
of
the
following
(c) in specific cases where goods are placed under the
forms:
temporary admission procedure;
(a) by a cash deposit or by any other means of payment
(d) goods placed under the Union transit procedure using the
recognised by the customs authorities as being equivalent
simplification referred to in point (e) of Article 233(4) and
to a cash deposit, made in euro or in the currency of the
carried by sea or air between Union ports or between Union
Member State in which the guarantee is required;
airports.
9. The
customs
authorities
may
waive
the
requirement
for (b) by an undertaking given by a guarantor;
provision of a guarantee where the amount of import or export
duty to be secured does not exceed the statistical value
threshold for declarations laid down in Article 3(4) of Regu
lation (EC) No 471/2009 of the European Parliament and of the
(c) by another form of guarantee which provides equivalent
Council of 6 May 2009 on Community statistics relating to
assurance that the amount of import or export duty
external trade with non-member countries ( 1 ).
corresponding to the customs debt and other charges will
be paid.
Article 90
Compulsory guarantee
2. A guarantee in the form of a cash deposit or any other
equivalent means of payment shall be given in accordance with
1. Where
it
is
compulsory
for
a
guarantee
to
be
provided, the provisions in force in the Member State in which the
the customs authorities shall fix the amount of such guarantee
guarantee is required.
at a level equal to the precise amount of import or export duty
corresponding to the customs debt and of other charges where
that amount can be established with certainty at the time when
the guarantee is required.
Where a guarantee is given by making a cash deposit or any
other equivalent means of payment, no interest thereon shall be
( 1 ) OJ L 152, 16.6.2009, p. 23
payable by the customs authorities.

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Article 93
economic operator may be authorised to use a comprehensive
guarantee with a reduced amount or to have a guarantee waiver,
Choice of guarantee
provided that he or she fulfils the criteria laid down in points
The person required to provide a guarantee may choose
(b) and (c) of Article 39.
between the forms of guarantee laid down in Article 92(1).
3. Where
a
comprehensive
guarantee
is
to
be
provided
for
However, the customs authorities may refuse to accept the form
customs debts and other charges which have been incurred, an
of guarantee chosen where it is incompatible with the proper
authorised economic operator for customs simplification shall,
functioning of the customs procedure concerned.
upon application, be authorised to use a comprehensive
guarantee with a reduced amount.
The customs authorities may require that the form of guarantee
chosen be maintained for a specific period.
4. The
comprehensive
guarantee
with
a
reduced
amount
referred to in paragraph 3 shall be equivalent to the provision
of a guarantee.
Article 94
Guarantor
1. The guarantor referred to in point (b) of Article 92(1)
Article 96
shall be a third person established in the customs territory of
Temporary prohibitions relating to the use of
the Union. The guarantor shall be approved by the customs
comprehensive guarantees
authorities requiring the guarantee, unless the guarantor is a
credit institution, financial institution or insurance company
1. In
the
context
of
special
procedures
or
temporary
storage,
accredited in the Union in accordance with Union provisions
the Commission may decide to temporarily prohibit recourse to
in force.
any of the following:
2. The
guarantor
shall
undertake
in
writing
to
pay
the (a) the comprehensive guarantee for a reduced amount or a
secured amount of import or export duty corresponding to a
guarantee waiver referred to in Article 95(2);
customs debt and other charges.
(b) the comprehensive guarantee referred to in Article 95, in
3. The
customs
authorities
may
refuse
to
approve
the
respect of goods which have been identified as being subject
guarantor or the type of guarantee proposed where either
to large-scale fraud.
does not appear certain to ensure payment within the
prescribed period of the amount of import or export duty
corresponding to the customs debt and of other charges.
2. Where point (a) or point (b) of paragraph 1 of this Article
applies, recourse to the comprehensive guarantee for a reduced
Article 95
amount or a guarantee waiver or recourse to the comprehensive
guarantee referred to in Article 95 may be authorised where the
Comprehensive guarantee
person concerned fulfils either of the following conditions:
1. The
authorisation
referred
to
in
Article
89(5)
shall
be
granted only to persons who satisfy all of the following
conditions:
(a) that person can show that no customs debt has arisen in
respect of the goods in question in the course of operations
which that person has undertaken in the two years
(a) they are established in the customs territory of the Union;
preceding the decision referred to in paragraph 1;
(b) they fulfil the criteria laid down in point (a) of Article 39;
(b) where customs debts have arisen in the two years preceding
the decision referred to in paragraph 1, the person
concerned can show that those debts were fully paid by
(c) they are regular users of the customs procedures involved or
the debtor or debtors or the guarantor within the prescribed
operators of temporary storage facilities or they fulfil the
time-limit.
criteria laid down in point (d) of Article 39.
To obtain authorisation to use a temporarily prohibited
2. Where
a
comprehensive
guarantee
is
to
be
provided
for comprehensive guarantee, the person concerned must also
customs debts and other charges which may be incurred, an
fulfil the criteria laid down in points (b) and (c) of Article 39.

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Article 97
(a) for determining the amount of the guarantee, including the
reduced amount referred to in Article 95(2) and (3);
Additional or replacement guarantee
Where the customs authorities establish that the guarantee
provided does not ensure, or is no longer certain or sufficient
to ensure, payment within the prescribed period of the amount
(b) regarding the provision and the monitoring of the guarantee
of import or export duty corresponding to the customs debt
referred to in Article 89, the revocation and cancellation of
and other charges, they shall require any of the persons referred
the undertaking given by the guarantor referred to in
to in Article 89(3) either to provide an additional guarantee or
Article 94, and the release of the guarantee referred to in
to replace the original guarantee with a new guarantee,
Article 98;
according to his choice.
(c) regarding the temporary prohibitions referred to in
Article 98
Article 96.
Release of the guarantee
1. The
customs
authorities
shall
release
the
guarantee
immediately when the customs debt or liability for other
Those implementing acts shall be adopted in accordance with
charges is extinguished or can no longer arise.
the examination procedure referred to in Article 285(4).
2. Where the customs debt or liability for other charges has
2. The
Commission
shall
adopt
the
measures
referred
to
in
been extinguished in part, or may arise only in respect of part
Article 96 by means of implementing acts.
of the amount which has been secured, a corresponding part of
the guarantee shall be released accordingly at the request of the
person concerned, unless the amount involved does not justify
such action.
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
Article 99
On imperative grounds of urgency relating to such measures,
Delegation of power
duly justified by the need to rapidly enhance the protection of
The Commission shall be empowered to adopt delegated acts, in
the financial interests of the Union and of its Member States,
accordance with Article 284, in order to determine:
the Commission shall adopt immediately applicable imple
menting acts in accordance with the procedure referred to in
Article 285(5).
(a) the specific cases, referred to in point (c) of Article 89(8),
where no guarantee is required for goods placed under the
temporary admission procedure;
Where the opinion of the committee referred to in
Article 285(1) is to be obtained by written procedure,
Article 285(6) shall apply.
(b) the form of the guarantee, referred to in point (c) of
Article 92(1), and the rules concerning the guarantor
referred to in Article 94;
CHAPTER 3
Recovery, payment, repayment and remission of the amount of
import or export duty
(c) the conditions for the granting of an authorisation to use a
comprehensive guarantee with a reduced amount or to have
S e c t i o n 1
a guarantee waiver referred to in Article 95(2);
D e t e r m i n a t i o n o f t h e a m o u n t o f i m p o r t o r
e x p o r t d u t y , n o t i f i c a t i o n o f t h e c u s t o m s
d e b t a n d e n t r y i n t h e a c c o u n t s
(d) time-limits for the release of a guarantee.
Article 101
Determination of the amount of import or export duty
Article 100
1. The
amount
of
import
or
export
duty
payable
shall
be
Conferral of implementing powers
determined by the customs authorities responsible for the place
where the customs debt is incurred, or is deemed to have been
1. The
Commission
shall
specify,
by
means
of
implementing incurred in accordance with Article 87, as soon as they have the
acts, the procedural rules:
necessary information.

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2. Without
prejudice
to
Article
48,
the
customs
authorities 3. Where
paragraph
2
does
not
apply,
the
customs
debt
shall
may accept the amount of import or export duty payable
be notified to the debtor by the customs authorities when they
determined by the declarant.
are in a position to determine the amount of import or export
duty payable and take a decision thereon.
3. Where
the
amount
of
import
or
export
duty
payable
does
not result in a whole number, that amount may be rounded.
However, where the notification of the customs debt would
prejudice a criminal investigation, the customs authorities may
defer that notification until such time as it no longer prejudices
Where the amount referred in the first subparagraph is
the criminal investigation.
expressed in euros, rounding may not be more than a
rounding up or down to the nearest whole number.
4. Provided
that
payment
has
been
guaranteed,
the
customs
debt corresponding to the total amount of import or export
A Member State whose currency is not the euro may either
duty relating to all the goods released to one and the same
apply mutatis mutandis the provisions of the second
person during a period fixed by the customs authorities may
subparagraph or derogate from that subparagraph, provided
be notified at the end of that period. The period fixed by the
that the rules applicable on rounding do not have a greater
customs authorities shall not exceed 31 days.
financial impact than the rule set out in the second subpara
graph.
Article 103
Limitation of the customs debt
Article 102
1. No
customs
debt
shall
be
notified
to
the
debtor
after
the
Notification of the customs debt
expiry of a period of three years from the date on which the
1. The
customs
debt
shall
be
notified
to
the
debtor
in
the customs debt was incurred.
form prescribed at the place where the customs debt is incurred,
or is deemed to have been incurred in accordance with
Article 87.
2. Where the customs debt is incurred as the result of an act
which, at the time it was committed, was liable to give rise to
criminal court proceedings, the three-year period laid down in
The notification referred to in the first subparagraph shall not
paragraph 1 shall be extended to a period of a minimum of five
be made in any of the following cases:
years and a maximum of 10 years in accordance with national
law.
(a) where, pending a final determination of the amount of
import or export duty, a provisional commercial policy
3. The periods laid down in paragraphs 1 and 2 shall be
measure taking the form of a duty has been imposed;
suspended where:
(b) where the amount of import or export duty payable exceeds
(a) an appeal is lodged in accordance with Article 44; such
that determined on the basis of a decision made in
suspension shall apply from the date on which the appeal
accordance with Article 33;
is lodged and shall last for the duration of the appeal
proceedings; or
(c) where the original decision not to notify the customs debt
or to notify it with an amount of import or export duty at a
figure less than the amount of import or export duty
(b) the customs authorities communicate to the debtor, in
payable was taken on the basis of general provisions
accordance with Article 22(6), the grounds on which they
invalidated at a later date by a court decision;
intend to notify the customs debt; such suspension shall
apply from the date of that communication until the end
of the period within which the debtor is given the oppor
tunity to express his or her point of view.
(d) where the customs authorities are exempted under the
customs legislation from notification of the customs debt.
4. Where a customs debt is reinstated pursuant to
Article 116(7), the periods laid down in paragraphs 1 and 2
2. Where
the
amount
of
import
or
export
duty
payable
is shall be considered as suspended from the date on which the
equal to the amount entered in the customs declaration, release
application for repayment or remission was submitted in
of the goods by the customs authorities shall be equivalent to
accordance with Article 121, until the date on which the
notifying the debtor of the customs debt.
decision on the repayment or remission was taken.

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L 269/44
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Official Journal of the European Union
10.10.2013
Article 104
3. Where
a
customs
debt
is
incurred
in
circumstances
not
covered by paragraph 1, the amount of import or export duty
Entry in the accounts
payable shall be entered in the accounts within 14 days of the
1. The
customs
authorities
referred
to
in
Article
101
shall date on which the customs authorities are in a position to
enter in their accounts, in accordance with the national legis
determine the amount of import or export duty in question
lation, the amount of import or export duty payable as
and take a decision.
determined in accordance with that Article.
4. Paragraph
3
shall
apply
with
regard
to
the
amount
of
The first subparagraph shall not apply in cases referred to in the
import or export duty to be recovered or which remains to
second subparagraph of Article 102(1).
be recovered where the amount of import or export duty
payable has not been entered in the accounts in accordance
with paragraphs 1, 2 and 3, or has been determined and
entered in the accounts at a level lower than the amount
2. The
customs
authorities
need
not
enter
in
the
accounts payable.
amounts of import or export duty which, pursuant to
Article 103, correspond to a customs debt which could no
longer be notified to the debtor.
5. The
time-limits
for
entry
in
the
accounts
laid
down
in
paragraphs 1, 2 and 3 shall not apply in unforeseeable circum
stances or in cases of force majeure.
3. Member
States
shall
determine
the
practical
procedures
for
the entry in the accounts of the amounts of import or export
duty. Those procedures may differ according to whether, in
view of the circumstances in which the customs debt was
6. The entry in the accounts may be deferred in the case
incurred, the customs authorities are satisfied that those
referred to in the second subparagraph of Article 102(3), until
amounts will be paid.
such time as the notification of the customs debt no longer
prejudices a criminal investigation.
Article 105
Article 106
Time of entry in the accounts
Delegation of power
1. Where
a
customs
debt
is
incurred
as
a
result
of
the
acceptance of the customs declaration of goods for a customs
The Commission shall be empowered to adopt delegated acts, in
procedure, other than temporary admission with partial relief
accordance with Article 284, in order to determine the cases
from import duty, or of any other act having the same legal
referred to in point (d) of Article 102(1) where the customs
effect as such acceptance, the customs authorities shall enter the
authorities are exempted from notification of the customs debt.
amount of import or export duty payable in the accounts
within 14 days of the release of the goods.
Article 107
Conferral of implementing powers
However, provided that payment has been guaranteed, the total
amount of import or export duty relating to all the goods
The Commission shall adopt, by means of implementing acts,
released to one and the same person during a period fixed by
measures to ensure mutual assistance between the customs
the customs authorities, which may not exceed 31 days, may be
authorities in case of incurrence of a customs debt.
covered by a single entry in the accounts at the end of that
period. Such entry in the accounts shall take place within 14
days of the expiry of the period concerned.
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
2. Where goods may be released subject to certain
conditions which govern either the determination of the
amount of import or export duty payable or its collection,
S e c t i o n 2
entry in the accounts shall take place within 14 days of the
P a y m e n t o f t h e a m o u n t o f i m p o r t o r
day on which the amount of import or export duty payable is
e x p o r t d u t y
determined or the obligation to pay that duty is fixed.
Article 108
General time-limits for payment and suspension of the
However, where the customs debt relates to a provisional
time-limit for payment
commercial policy measure taking the form of a duty, the
amount of import or export duty payable shall be entered in
1. Amounts
of
import
or
export
duty,
corresponding
to
a
the accounts within two months of the date of publication in
customs debt notified in accordance with Article 102, shall be
the Official Journal of the European Union of the Regulation estab
paid by the debtor within the period prescribed by the customs
lishing the definitive commercial policy measure.
authorities.

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Without prejudice to Article 45(2), that period shall not exceed
Article 110
10 days following notification to the debtor of the customs
debt. In the case of aggregation of entries in the accounts
Deferment of payment
under the conditions laid down in the second subparagraph
The customs authorities shall, upon application by the person
of Article 105(1), it shall be so fixed as not to enable the
concerned and upon provision of a guarantee, authorise
debtor to obtain a longer period for payment than if he or
deferment of payment of the duty payable in any of the
she had been granted deferred payment in accordance with
following ways:
Article 110.
The customs authorities may extend that period upon appli
(a) separately in respect of each amount of import or export
cation by the debtor where the amount of import or export
duty entered in the accounts in accordance with the first
duty payable has been determined in the course of post-release
subparagraph of Article 105(1), or Article 105(4);
control as referred to in Article 48. Without prejudice to
Article 112(1), such extensions shall not exceed the time
necessary for the debtor to take the appropriate steps to
discharge his or her obligation.
(b) globally in respect of all amounts of import or export duty
entered in the accounts in accordance with the first
subparagraph of Article 105(1) during a period fixed by
the customs authorities and not exceeding 31 days;
2. If the debtor is entitled to any of the payment facilities
laid down in Articles 110 to 112, payment shall be made
within the period or periods specified in relation to those facil
ities.
(c) globally in respect of all amounts of import or export duty
forming a single entry in accordance with the second
subparagraph of Article 105(1).
3. The
time-limit
for
payment
of
the
amount
of
import
or
export duty corresponding to a customs debt shall be
suspended in any of the following cases:
Article 111
Periods for which payment is deferred
(a) where an application for remission of duty is made in
1. The
period
for
which
payment
is
deferred
under
accordance with Article 121;
Article 110 shall be 30 days.
(b) where goods are to be confiscated, destroyed or abandoned
2. Where
payment
is
deferred
in
accordance
with
point
(a)
of
to the State;
Article 110, the period shall begin on the day following that on
which the customs debt is notified to the debtor.
(c) where the customs debt was incurred pursuant to Article 79
and there is more than one debtor.
3. Where
payment
is
deferred
in
accordance
with
point
(b)
of Article 110, the period shall begin on the day following that
on which the aggregation period ends. It shall be reduced by the
Article 109
number of days corresponding to half the number of days
covered by the aggregation period.
Payment
1. Payment shall be made in cash or by any other means
with similar discharging effect, including by adjustment of a
credit balance, in accordance with national legislation.
4. Where
payment
is
deferred
in
accordance
with
point
(c)
of
Article 110, the period shall begin on the day following the end
of the period fixed for release of the goods in question. It shall
be reduced by the number of days corresponding to half the
2. Payment
may
be
made
by
a
third
person
instead
of
the number of days covered by the period concerned.
debtor.
5. Where the number of days in the periods referred to in
3. The
debtor
may
in
any
case
pay
all
or
part
of
the
amount paragraphs 3 and 4 is an odd number, the number of days to
of import or export duty without awaiting expiry of the period
be deducted from the 30-day period pursuant to those para
he or she has been granted for payment.
graphs shall be equal to half the next lowest even number.

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6. Where the periods referred to in paragraphs 3 and 4 are
shall secure payment of that amount by all means available to
weeks, Member States may provide that the amount of import
them under the law of the Member State concerned.
or export duty in respect of which payment has been deferred is
to be paid on the Friday of the fourth week following the week
in question at the latest.
Article 114
Interest on arrears
If those periods are months, Member States may provide that
1. Interest
on
arrears
shall
be
charged
on
the
amount
of
the amount of import or export duty in respect of which
import or export duty from the date of expiry of the prescribed
payment has been deferred is to be paid by the 16th day of
period until the date of payment.
the month following the month in question.
For a Member State whose currency is the euro, the rate of
Article 112
interest on arrears shall be equal to the interest rate as
Other payment facilities
published in the Official Journal of the European Union, C series,
which the European Central Bank applied to its main refi
1. The
customs
authorities
may
grant
the
debtor
payment nancing operations, on the first day of the month in which
facilities other than deferred payment on condition that a
the due date fell, increased by two percentage points.
guarantee is provided.
For a Member State whose currency is not the euro, the rate of
2. Where
facilities
are
granted
pursuant
to
paragraph
1, interest on arrears shall be equal to the rate applied on the first
credit interest shall be charged on the amount of import or
day of the month in question by the National Central Bank for
export duty.
its main refinancing operations, increased by two percentage
points, or, for a Member State for which the National Central
Bank rate is not available, the most equivalent rate applied on
the first day of the month in question on the Member State's
For a Member State whose currency is the euro, the rate of
money market, increased by two percentage points.
credit interest shall be equal to the interest rate as published
in the Official Journal of the European Union, C series, which the
European Central Bank applied to its main refinancing oper
ations, on the first day of the month in which the due date
2. Where the customs debt is incurred on the basis of
fell, increased by one percentage point.
Article 79 or 82, or where the notification of the customs
debt results from a post-release control, interest on arrears
shall be charged over and above the amount of import or
export duty, from the date on which the customs debt was
For a Member State whose currency is not the euro, the rate of
incurred until the date of its notification.
credit interest shall be equal to the rate applied on the first day
of the month in question by the National Central Bank for its
main refinancing operations, increased by one percentage point,
or, for a Member State for which the National Central Bank rate
The rate of interest on arrears shall be set in accordance with
is not available, the most equivalent rate applied on the first day
paragraph 1.
of the month in question on the Member State's money market,
increased by one percentage point.
3. The
customs
authorities
may
refrain
from
charging
interest on arrears where it is established, on the basis of a
3. The
customs
authorities
may
refrain
from
requiring
a documented assessment of the situation of the debtor, that to
guarantee or from charging credit interest where it is estab
charge it would create serious economic or social difficulties.
lished, on the basis of a documented assessment of the
situation of the debtor, that this would create serious
economic or social difficulties.
4. The
customs
authorities
shall
refrain
from
charging
interest on arrears where the amount for each recovery action
is less than EUR 10.
4. The
customs
authorities
shall
refrain
from
charging
credit
interest where the amount for each recovery action is less than
EUR 10.
Article 115
Delegation of power
Article 113
The Commission shall be empowered to adopt delegated acts, in
Enforcement of payment
accordance with Article 284, in order to determine the rules for
the suspension of the time-limit for payment of the amount of
Where the amount of import or export duty payable has not
import or export duty corresponding to a customs debt referred
been paid within the prescribed period, the customs authorities
to in Article 108(3) and the period of suspension.

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S e c t i o n 3
ensure the correct application of the law on customs and
agricultural matters (
R e p a y m e n t a n d r e m i s s i o n

1 ), or under any other Union legislation
or any agreement concluded by the Union with countries or
groups of countries in which provision is made for carrying
Article 116
out such Union investigations;
General provisions
1. Subject
to
the
conditions
laid
down
in
this
Section,
amounts of import or export duty shall be repaid or remitted
(d) where the amount for which the person concerned may be
on any of the following grounds:
liable in respect of one or more import or export operations
equals or exceeds EUR 500 000 as a result of an error or
special circumstances.
(a) overcharged amounts of import or export duty;
Notwithstanding the first subparagraph, files shall not be trans
mitted in either of the following situations:
(b) defective goods or goods not complying with the terms of
the contract;
(a) where the Commission has already adopted a decision on a
case involving comparable issues of fact and of law;
(c) error by the competent authorities;
(b) where the Commission is already considering a case
involving comparable issues of fact and of law.
(d) equity.
4. Subject
to
the
rules
of
competence
for
a
decision,
where
Where an amount of import or export duty has been paid and
the customs authorities themselves discover within the periods
the corresponding customs declaration is invalidated in
referred to in Article 121(1) that an amount of import or
accordance with Article 174, that amount shall be repaid.
export duty is repayable or remissible pursuant to Articles
117, 119 or 120 they shall repay or remit on their own initi
ative.
2. The
customs
authorities
shall
repay
or
remit
the
amount
of import or export duty referred to in paragraph 1 where it is
EUR 10 or more, except where the person concerned requests
5. No
repayment
or
remission
shall
be
granted
when
the
the repayment or remission of a lower amount.
situation which led to the notification of the customs debt
results from deception by the debtor.
3. Where
the
customs
authorities
consider
that
repayment
or
remission should be granted on the basis of Article 119 or 120,
6. Repayment
shall
not
give
rise
to
the
payment
of
interest
the Member State concerned shall transmit the file to the
by the customs authorities concerned.
Commission for decision in any of the following cases:
However, interest shall be paid where a decision granting
repayment is not implemented within three months of the
(a) where the customs authorities consider that the special
date on which that decision was taken, unless the failure to
circumstances are the result of the Commission failing in
meet the deadline was outside the control of the customs auth
its obligations;
orities.
(b) where the customs authorities consider that the
In such cases, the interest shall be paid from the date of expiry
Commission committed an error within the meaning of
of the three-month period until the date of repayment. The rate
Article 119;
of interest shall be established in accordance with Article 112.
(c) where the circumstances of the case relate to the findings of
7. Where
the
customs
authorities
have
granted
repayment
or
a Union investigation carried out under Council Regulation
remission in error, the original customs debt shall be reinstated
(EC) No 515/97 of 13 March 1997 on mutual assistance
insofar as it is not time-barred under Article 103.
between the administrative authorities of the Member States
and cooperation between the latter and the Commission to
( 1 ) OJ L 82, 22.3.1997, p. 1.

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10.10.2013
In such cases, any interest paid under the second subparagraph
established that the fact that the goods were defective or
of paragraph 5 shall be reimbursed.
did not comply with the terms of the contract could not
normally have been detected in the course of such tests;
Article 117
Overcharged amounts of import or export duty
(b) the defective nature of the goods was taken into
consideration in drawing up the terms of the contract, in
1. An
amount
of
import
or
export
duty
shall
be
repaid
or
particular the price, before the goods were placed under a
remitted insofar as the amount corresponding to the customs
customs procedure involving the incurrence of a customs
debt initially notified exceeds the amount payable, or the
debt; or
customs debt was notified to the debtor contrary to points (c)
or (d) of Article 102(1).
(c) the goods are sold by the applicant after it has been ascer
tained that they are defective or do not comply with the
2. Where
the
application
for
repayment
or
remission
is
terms of the contract.
based on the existence, at the time when the declaration for
release for free circulation was accepted, of a reduced or zero
rate of import duty on the goods under a tariff quota, a tariff
ceiling or other favourable tariff measures, repayment or
4. Instead of being taken out of the customs territory of the
remission shall be granted provided that, at the time of
Union, and upon application by the person concerned, the
lodging the application accompanied by the necessary docu
customs authorities shall authorise that the goods be placed
ments, either of the following conditions are fulfilled:
under the inward processing procedure, including for
destruction, or the external transit, the customs warehousing
or the free zone procedure.
(a) in the case of a tariff quota, its volume has not been
exhausted;
Article 119
Error by the competent authorities
(b) in other cases, the rate of duty normally due has not been
1. In
cases
other
than
those
referred
to
in
the
second
re-established.
subparagraph of Article 116(1) and in Articles 117, 118 and
120, an amount of import or export duty shall be repaid or
remitted where, as a result of an error on the part of the
Article 118
competent authorities, the amount corresponding to the
customs debt initially notified was lower than the amount
Defective goods or goods not complying with the terms of
payable, provided the following conditions are met:
the contract
1. An
amount
of
import
duty
shall
be
repaid
or
remitted
if
the notification of the customs debt relates to goods which have
(a) the debtor could not reasonably have detected that error;
been rejected by the importer because, at the time of release,
and
they were defective or did not comply with the terms of the
contract on the basis of which they were imported.
(b) the debtor was acting in good faith.
Defective goods shall be deemed to include goods damaged
before their release.
2. Where
the
conditions
laid
down
in
Article
117(2)
are
not
fulfilled, repayment or remission shall be granted where failure
2. Notwithstanding
paragraph
3,
repayment
or
remission to apply the reduced or zero rate of duty was as a result of an
shall be granted provided the goods have not been used,
error on the part of the customs authorities and the customs
except for such initial use as may have been necessary to
declaration for release for free circulation contained all the
establish that they were defective or did not comply with the
particulars and was accompanied by all the documents
terms of the contract and provided they are taken out of the
necessary for application of the reduced or zero rate.
customs territory of the Union.
3. Where the preferential treatment of the goods is granted
3. Repayment
or
remission
shall
not
be
granted
where:
on the basis of a system of administrative cooperation involving
the authorities of a country or territory outside the customs
territory of the Union, the issue of a certificate by those auth
orities, should it prove to be incorrect, shall constitute an error
(a) the goods, before being released for free circulation, were
which could not reasonably have been detected within the
placed under a special procedure for testing, unless it is
meaning of point (a) of paragraph 1.

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The issue of an incorrect certificate shall not, however,
(c) in the case of invalidation of a customs declaration, within
constitute an error where the certificate is based on an
the period specified in the rules applicable to invalidation.
incorrect account of the facts provided by the exporter,
except where it is evident that the issuing authorities were
aware or should have been aware that the goods did not
satisfy the conditions laid down for entitlement to the prefer
The period specified in points (a) and (b) of the first
ential treatment.
subparagraph shall be extended where the applicant provides
evidence that he or she was prevented from submitting an
application within the prescribed period as a result of unfore
seeable circumstances or force majeure.
The debtor shall be considered to be in good faith if he or she
can demonstrate that, during the period of the trading oper
ations concerned, he or she has taken due care to ensure that all
the conditions for the preferential treatment have been fulfilled.
2. Where
the
customs
authorities
are
not
in
a
position,
on
the basis of the grounds adduced, to grant repayment or
remission of an amount of import or export duty, it is
required to examine the merits of an application for
The debtor may not rely on a plea of good faith if the
repayment or remission in the light of the other grounds for
Commission has published a notice in the Official Journal of
repayment or remission referred to in Article 116.
the European Union stating that there are grounds for doubt
concerning the proper application of the preferential
arrangements by the beneficiary country or territory.
3. Where
an
appeal
has
been
lodged
under
Article
44
against
the notification of the customs debt, the relevant period
specified in the first subparagraph of paragraph 1 shall be
suspended, from the date on which the appeal is lodged, for
Article 120
the duration of the appeal proceedings.
Equity
1. In
cases
other
than
those
referred
to
in
the
second
subparagraph of Article 116(1) and in Articles 117, 118 and
4. Where
a
customs
authority
grants
repayment
or
remission
119 an amount of import or export duty shall be repaid or
in accordance with Articles 119 and 120, the Member State
remitted in the interest of equity where a customs debt is
concerned shall inform the Commission thereof.
incurred under special circumstances in which no deception
or obvious negligence may be attributed to the debtor.
Article 122
Delegation of power
2. The
special
circumstances
referred
to
in
paragraph
1
shall
be deemed to exist where it is clear from the circumstances of
The Commission shall be empowered to adopt delegated acts, in
the case that the debtor is in an exceptional situation as
accordance with Article 284, laying down the rules with which
compared with other operators engaged in the same business,
it has to comply when taking a decision referred to in
and that, in the absence of such circumstances, he or she would
Article 116(3) and in particular on the following:
not have suffered disadvantage by the collection of the amount
of import or export duty.
(a) the conditions for the acceptance of the file;
Article 121
Procedure for repayment and remission
(b) the time-limit to take a decision and the suspension of that
1. Applications
for
repayment
or
remission
in
accordance
time-limit;
with Article 116 shall be submitted to the customs authorities
within the following periods:
(c) the communication of the grounds on which the
Commission intends to base its decision, before taking a
decision which would adversely affect the person concerned;
(a) in the case of overcharged, amounts of import or export
duty, error by the competent authorities or equity, within
three years of the date of notification of the customs debt;
(d) the notification of the decision;
(b) in the case of defective goods or goods not complying with
the terms of the contract, within one year of the date of
(e) the consequences of a failure to take a decision or to notify
notification of the customs debt;
such decision.

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Article 123
(e) where goods liable to import or export duty are confiscated
or seized and simultaneously or subsequently confiscated;
Conferral of implementing powers
1. The
Commission
shall
specify,
by
means
of
implementing
acts, the procedural rules for:
(f) where goods liable to import or export duty are destroyed
under customs supervision or abandoned to the State;
(a) repayment and remission, as referred to in Article 116;
(g) where the disappearance of the goods or the non-fulfilment
of obligations arising from the customs legislation results
(b) informing the Commission in accordance with
from the total destruction or irretrievable loss of those
Article 121(4) and the information to be provided.
goods as a result of the actual nature of the goods or
unforeseeable circumstances or force majeure, or as a
consequence of instruction by the customs authorities; for
Those implementing acts shall be adopted in accordance with
the purpose of this point, goods shall be considered as
the examination procedure referred to in Article 285(4).
irretrievably lost when they have been rendered unusable
by any person;
2. The
Commission
shall
adopt
the
decision
referred
to
in
Article 116(3) by means of implementing acts.
(h) where the customs debt was incurred pursuant to Article 79
or 82 and where the following conditions are fulfilled:
Those implementing acts shall be adopted in accordance with
the advisory procedure referred to in Article 285(2).
(i) the failure which led to the incurrence of a customs
debt had no significant effect on the correct operation
of the customs procedure concerned and did not
Where the opinion of the committee referred to in
constitute an attempt at deception;
Article 285(1) is to be obtained by written procedure,
Article 285(6) shall apply.
(ii) all of the formalities necessary to regularise the situation
of the goods are subsequently carried out;
CHAPTER 4
Extinguishment of a customs debt
(i) where goods released for free circulation duty-free, or at a
Article 124
reduced rate of import duty by virtue of their end-use, have
been exported with the permission of the customs auth
Extinguishment
orities;
1. Without
prejudice
to
the
provisions
in
force
relating
to
non-recovery of the amount of import or export duty
corresponding to a customs debt in the event of the judicially
established insolvency of the debtor, a customs debt on import
(j) where it was incurred pursuant to Article 78 and where the
or export shall be extinguished in any of the following ways:
formalities carried out in order to enable the preferential
tariff treatment referred to in that Article to be granted
are cancelled;
(a) where the debtor can no longer be notified of the customs
debt, in accordance with Article 103;
(k) where, subject to paragraph 6, the customs debt was
incurred pursuant to Article 79 and evidence is provided
to the satisfaction of the customs authorities that the goods
(b) by payment of the amount of import or export duty;
have not been used or consumed and have been taken out
of the customs territory of the Union.
(c) subject to paragraph 5, by remission of the amount of
import or export duty;
2. In
the
cases
referred
to
in
point
(e)
of
paragraph
1,
the
customs debt shall, nevertheless, for the purposes of penalties
applicable to customs offences, be deemed not to have been
(d) where, in respect of goods declared for a customs procedure
extinguished where, under the law of a Member State, import or
entailing the obligation to pay import or export duty, the
export duty or the existence of a customs debt provide the basis
customs declaration is invalidated;
for determining penalties.

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3. Where,
in
accordance
with
point
(g)
of
paragraph
1,
a 2. The
obligation
referred
to
in
paragraph
1
shall
be
waived:
customs debt is extinguished in respect of goods released for
free circulation duty-free or at a reduced rate of import duty on
account of their end-use, any scrap or waste resulting from their
destruction shall be deemed to be non-Union goods.
(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
4. The
provisions
in
force
pertaining
to
standard
rates
for
territory; and
irretrievable loss due to the nature of goods shall apply where
the person concerned fails to show that the real loss exceeds
that calculated by applying the standard rate for the goods in
question.
(b) in other cases, where duly justified by the type of goods or
traffic, or where required by international agreements.
5. Where
several
persons
are
liable
for
payment
of
the
amount of import or export duty corresponding to the
customs debt and remission is granted, the customs debt shall
be extinguished only in respect of the person or persons to
3. The
entry
summary
declaration
shall
be
lodged
at
the
whom the remission is granted.
customs office of first entry within a specific time-limit,
before the goods are brought into the customs territory of
the Union.
6. In
the
case
referred
to
in
point
(k)
of
paragraph
1,
the
customs debt shall not be extinguished in respect of any person
or persons who attempted deception.
Customs authorities may allow the entry summary declaration
to be lodged at another customs office, provided that the latter
7. Where
the
customs
debt
was
incurred
pursuant
to immediately communicates or makes available electronically the
Article 79, it shall be extinguished with regard to the person
necessary particulars to the customs office of first entry.
whose behaviour did not involve any attempt at deception and
who contributed to the fight against fraud.
4. The
entry
summary
declaration
shall
be
lodged
by
the
Article 125
carrier.
Application of penalties
Where the customs debt is extinguished on the basis of point
(h) of Article 124(1), Member States shall not be precluded
from the application of penalties for failure to comply with
Notwithstanding the obligations of the carrier, the entry
the customs legislation.
summary declaration may be lodged instead by one of the
following persons:
Article 126
Delegation of power
(a) the importer or consignee or other person in whose name
The Commission shall be empowered to adopt delegated acts, in
or on whose behalf the carrier acts;
accordance with Article 284, in order to determine the list of
failures with no significant effect on the correct operation of the
customs procedure concerned and to supplement point (i) of
point (h) of Article 124(1).
(b) any person who is able to present the goods in question or
have them presented at the customs office of entry.
TITLE IV
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE
UNION
5. The entry summary declaration shall contain the
particulars necessary for risk analysis for security and safety
purposes.
CHAPTER 1
Entry summary declaration
Article 127
6. In
specific
cases,
where
all
the
particulars
referred
to
in
Lodging of an entry summary declaration
paragraph 5 cannot be obtained from the persons referred to in
paragraph 4, other persons holding those particulars and the
1. Goods
brought
into
the
customs
territory
of
the
Union
appropriate rights to provide them may be required to provide
shall be covered by an entry summary declaration.
those particulars.

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7. Customs
authorities
may
accept
that
commercial,
port
or
Article 130
transport information systems are used for the lodging of an
entry summary declaration provided such systems contain the
Declarations lodged instead of an entry summary
necessary particulars for such declaration and those particulars
declaration
are available within a specific time-limit, before the goods are
1. The
customs
office
referred
to
in
Article
127(3)
may
brought into the customs territory of the Union.
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
8. Customs
authorities
may
accept,
instead
of
the
lodging
of case, the customs declaration shall contain at least the
the entry summary declaration, the lodging of a notification and
particulars necessary for the entry summary declaration. Until
access to the particulars of an entry summary declaration in the
such time as the customs declaration is accepted in accordance
economic operator's computer system.
with Article 172, it shall have the status of an entry summary
declaration.
Article 128
2. The
customs
office
referred
to
in
Article
127(3)
may
Risk analysis
waive the lodging of an entry summary declaration in respect
The customs office referred to in Article 127(3) shall, within a
of goods for which, prior to the expiry of the time-limit for
specific time-limit, ensure that a risk analysis is carried out,
lodging that declaration, a temporary storage declaration is
primarily for security and safety purposes, on the basis of the
lodged. That declaration shall contain at least the particulars
entry summary declaration referred to in Article 127(1) or the
necessary for the entry summary declaration. Until such time
particulars referred to in Article 127(8) and shall take the
as the goods declared are presented to customs in accordance
necessary measures based on the results of that risk analysis.
with Article 139, the temporary storage declaration shall have
the status of an entry summary declaration.
Article 129
Amendment and invalidation of an entry summary
Article 131
declaration
Delegation of power
1. The
declarant
may,
upon
application,
be
permitted
to The Commission shall be empowered to adopt delegated acts in
amend one or more particulars of the entry summary
accordance with Article 284, in order to determine:
declaration after it has been lodged.
No amendment shall be possible after any of the following:
(a) the cases where the obligation to lodge an entry summary
declaration is waived, in accordance with point (c) of
Article 127(2);
(a) the customs authorities have informed the person who
lodged the entry summary declaration that they intend to
examine the goods;
(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
(b) the customs authorities have established that the particulars
the Union, taking into account the type of goods or traffic;
of the entry summary declaration are incorrect;
(c) the cases referred to in Article 127(6) and the other persons
(c) the goods have already been presented to customs.
who may be required to provide particulars of the entry
summary declaration in those cases.
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
Article 132
declaration in either of the following cases:
Conferral of implementing powers
The Commission shall specify, by means of implementing acts:
(a) upon application by the declarant;
(a) the procedural rules for lodging the entry summary
(b) within 200 days after the lodging of the declaration.
declaration referred to in Article 127;

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(b) the procedural rules and the provision of particulars of the
or archaeological value and the protection of industrial or
entry summary declaration by the other persons referred to
commercial property, including controls on drug precursors,
in Article 127(6);
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.
(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;
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
(d) the procedural rules for amending the entry summary
authorities.
declaration, in accordance with Article 129(1);
Without prejudice to Article 254, Union goods shall not be
(e) the procedural rules for invalidating the entry summary
subject to customs supervision once their customs status is
declaration in accordance with Article 129(2), taking into
established.
account the proper management of the entry of the goods.
Non-Union goods shall remain under customs supervision until
Those implementing acts shall be adopted in accordance with
their customs status is changed, or they are taken out of the
the examination procedure referred to in Article 285(4).
customs territory of the Union or destroyed.
CHAPTER 2
2. The
holder
of
goods
under
customs
supervision
may,
with
Arrival of goods
the permission of the customs authorities, at any time examine
the goods or take samples, in particular in order to determine
S e c t i o n 1
their tariff classification, customs value or customs status.
E n t r y o f g o o d s i n t o t h e c u s t o m s t e r r i t o r y
o f t h e U n i o n
Article 135
Article 133
Conveyance to the appropriate place
Notification of arrival of a sea-going vessel or of an aircraft
1. The
person
who
brings
goods
into
the
customs
territory
1. The operator of a sea-going vessel or of an aircraft
of the Union shall convey them without delay, by the route
entering the customs territory of the Union shall notify the
specified by the customs authorities and in accordance with
arrival to the customs office of first entry upon arrival of the
their instructions, if any, to the customs office designated by
means of transport.
the customs authorities, or to any other place designated or
approved by those authorities, or into a free zone.
Where information on arrival of a sea-going vessel or of an
aircraft is available to the customs authorities they may waive
2. Goods brought into a free zone shall be brought into that
the notification referred to in the first subparagraph.
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.
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.
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
Article 134
obligations laid down in paragraphs 1 and 2.
Customs supervision
1. Goods
brought
into
the
customs
territory
of
the
Union
shall, from the time of their entry, be subject to customs super
4. Goods
which,
although
still
outside
the
customs
territory
vision and may be subject to customs controls. Where appli
of the Union, may be subject to customs controls by the
cable, they shall be subject to such prohibitions and restrictions
customs authority of a Member State as a result of an
as are justified on grounds of, inter alia, public morality, public
agreement concluded with the relevant country or territory
policy or public security, the protection of the health and life of
outside the customs territory of the Union, shall be treated in
humans, animals or plants, the protection of the environment,
the same way as goods brought into the customs territory of
the protection of national treasures possessing artistic, historic
the Union.

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5. Paragraphs 1 and 2 shall not preclude application of
Article 138
special rules with respect to goods transported within frontier
zones or in pipelines and wires as well as for traffic of negligible
Conferral of implementing powers
economic importance such as letters, postcards and printed
The Commission shall specify, by means of implementing acts,
matter and their electronic equivalents held on other media or
the procedural rules on:
to goods carried by travellers, provided that customs super
vision and customs control possibilities are not thereby jeop
ardised.
(a) the notification of arrival referred to in Article 133;
(b) the conveyance of goods referred to in Article 135(5).
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.
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
S e c t i o n 2
Article 136
P r e s e n t a t i o n , u n l o a d i n g a n d e x a m i n a t i o n
Intra-Union air and sea services
o f g o o d s
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
Article 139
goods and goods referred to in Article 155, which have
temporarily left the customs territory of the Union while
Presentation of goods to customs
moving between two points in that territory by sea or air,
1. Goods
brought
into
the
customs
territory
of
the
Union
provided they have been carried by direct route without a
shall be presented to customs immediately upon their arrival at
stop outside the customs territory of the Union.
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:
Article 137
(a) the person who brought the goods into the customs
Conveyance under special circumstances
territory of the Union;
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
(b) the person in whose name or on whose behalf the person
other person acting on that person's behalf shall inform the
who brought the goods into that territory acts;
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
(c) the person who assumed responsibility for carriage of the
informed of their precise location.
goods after they were brought into the customs territory of
the Union.
2. Where,
by
reason
of
unforeseeable
circumstances
or
force 2. Goods
which
are
brought
into
the
customs
territory
of
the
majeure, a vessel or aircraft covered by Article 135(6) is forced
Union by sea or air and which remain on board the same
to put into port or to land temporarily in the customs territory
means of transport for carriage, shall be presented to customs
of the Union and the obligation laid down in Article 135(1)
only at the port or airport where they are unloaded or trans
cannot be complied with, the person who brought the vessel or
hipped. However, goods brought into the customs territory of
aircraft into the customs territory of the Union, or any other
the Union which are unloaded and reloaded onto the same
person acting on that person's behalf, shall inform the customs
means of transport during its voyage in order to enable the
authorities of the situation without delay.
unloading or loading of other goods, shall not be presented
to customs at that port or airport.
3. The
customs
authorities
shall
determine
the
measures
to
3. Notwithstanding
the
obligations
of
the
person
described
be taken in order to permit customs supervision of the goods
in paragraph 1, presentation of the goods may be effected
referred to in paragraph 1, or of the vessel or aircraft and any
instead by one of the following persons:
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
(a) any person who immediately places the goods under a
approved by the authorities.
customs procedure;

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(b) the holder of an authorisation for the operation of storage
2. Articles 140 and 144 to 149 shall apply to non-Union
facilities or any person who carries out an activity in a free
goods moved under a transit procedure, once such goods have
zone.
been presented to the customs office of destination in the
customs territory of the Union in accordance with the rules
governing the transit procedure.
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,
Article 142
except where the obligation to lodge an entry summary
declaration is waived.
Delegation of power
The Commission shall be empowered to adopt delegated acts in
accordance with Article 284, in order to determine the
5. Where
non-Union
goods
presented
to
customs
are
not conditions for approving the places referred to in
covered by an entry summary declaration, and except where
Article 139(1).
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
Article 143
declaration.
Conferral of implementing powers
The Commission shall specify, by means of implementing acts,
6. Paragraph
1
shall
not
preclude
application
of
special
rules the procedural rules regarding the presentation of goods to
with respect to goods transported within frontier zones or in
customs referred to in Article 139.
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.
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
7. Goods
presented
to
customs
shall
not
be
removed
from
the place where they have been presented without the
permission of the customs authorities.
S e c t i o n 3
T e m p o r a r y s t o r a g e o f g o o d s
Article 140
Article 144
Unloading and examination of goods
Goods in temporary storage
1. Goods
shall
be
unloaded
or
trans-shipped
from
the
means
Non-Union goods shall be in temporary storage from the
of transport carrying them solely with the authorisation of the
moment they are presented to customs.
customs authorities in places designated or approved by those
authorities.
Article 145
However, such authorisation shall not be required in the event
of an imminent danger necessitating the immediate unloading
Temporary storage declaration
of all or part of the goods. In that case, the customs authorities
1. Non-Union
goods
presented
to
customs
shall
be
covered
shall immediately be informed accordingly.
by a temporary storage declaration containing all the particulars
necessary for the application of the provisions governing
temporary storage.
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.
2. Documents
related
to
goods
in
temporary
storage
shall
be
provided to the customs authorities where Union legislation so
requires or where necessary for customs controls.
Article 141
Goods moved under transit
1. Article 135(2) to (6) and Articles 139, 140 and 144 to
3. The
temporary
storage
declaration
shall
be
lodged
by
one
149 shall not apply when goods already under a transit
of the persons referred to in Article 139(1) or (2) at the latest at
procedure are brought into the customs territory of the Union.
the time of the presentation of the goods to customs.

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4. The
temporary
storage
declaration
shall,
unless
the 11. For
the
purpose
of
paragraphs
1
to
10,
where
non-
obligation to lodge an entry summary declaration is waived,
Union goods moved under a transit procedure are presented
include a reference to any entry summary declaration lodged
to customs at an office of destination within the customs
for the goods presented to customs, except where they have
territory of the Union, the particulars for the transit operation
already been in temporary storage or have been placed under a
concerned shall be deemed to be the temporary storage declar
customs procedure and have not left the customs territory of
ation, provided they meet the requirements for that purpose.
the Union.
However, the holder of the goods may lodge a temporary
storage declaration after the end of the transit procedure.
5. Customs
authorities
may
accept
that
the
temporary
storage declaration also takes one of the following forms:
Article 146
Amendment and invalidation of a temporary storage
declaration
(a) a reference to any entry summary declaration lodged for the
1. The
declarant
shall,
upon
application,
be
permitted
to
goods concerned, supplemented by the particulars of a
amend one or more particulars of the temporary storage
temporary storage declaration;
declaration after it has been lodged. The amendment shall not
render the declaration applicable to goods other than those
which it originally covered.
(b) a manifest or another transport document, provided that it
contains the particulars of a temporary storage declaration,
including a reference to any entry summary declaration for
No amendment shall be possible after any of the following:
the goods concerned.
(a) the customs authorities have informed the person who
6. Customs
authorities
may
accept
that
commercial,
port
or
lodged the declaration that they intend to examine the
transport information systems are used to lodge a temporary
goods;
storage declaration provided that they contain the necessary
particulars for such declaration and these particulars are
available in accordance with paragraph 3.
(b) the customs authorities have established that particulars of
the declaration are incorrect.
7. Articles 188 to 193 shall apply to the temporary storage
declaration.
2. Where
the
goods
for
which
a
temporary
storage
declaration has been lodged are not presented to customs, the
customs authorities shall invalidate that declaration in either of
8. The
temporary
storage
declaration
may
be
used
also
for the following cases:
the purpose of:
(a) upon application by the declarant;
(a) the notification of arrival referred to in Article 133; or
(b) within 30 days after the lodging of the declaration.
(b) the presentation of the goods to customs referred to in
Article 139, insofar as it fulfils the conditions laid down
in those provisions.
Article 147
Conditions and responsibilities for the temporary storage
of goods
9. A
temporary
storage
declaration
shall
not
be
required
where, at the latest at the time of the presentation of the
1. Goods
in
temporary
storage
shall
be
stored
only
in
goods to customs, their customs status as Union goods is
temporary storage facilities in accordance with Article 148 or,
determined in accordance with Articles 153 to 156.
where justified, in other places designated or approved by the
customs authorities.
10. The
temporary
storage
declaration
shall
be
kept
by,
or
be
accessible to, the customs authorities for the purpose of
2. Without
prejudice
to
Article
134(2),
goods
in
temporary
verifying that the goods to which it relates are subsequently
storage shall be subject only to such forms of handling as are
placed under a customs procedure or re-exported in accordance
designed to ensure their preservation in an unaltered state
with Article 149.
without modifying their appearance or technical characteristics.

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3. The
holder
of
the
authorisation
referred
to
in
Article
148
3. The
authorisation
referred
to
in
paragraph
1
shall
be
or the person storing the goods in the cases where the goods
granted only where the customs authorities are able to
are stored in other places designated or approved by the
exercise customs supervision without having to introduce
customs authorities, shall be responsible for all of the following:
administrative arrangements which are disproportionate to the
economic needs involved.
(a) ensuring that goods in temporary storage are not removed
from customs supervision;
4. The
holder
of
the
authorisation
shall
keep
appropriate
records in a form approved by the customs authorities.
(b) fulfilling the obligations arising from the storage of goods in
temporary storage.
The records shall contain the information and the particulars
which enable the customs authorities to supervise the operation
of the temporary storage facilities, in particular with regard to
the identification of the goods stored, their customs status and
4. Where,
for
any
reason,
goods
cannot
be
maintained
in their movements.
temporary storage, the customs authorities shall without delay
take all measures necessary to regularise the situation of the
goods in accordance with Articles 197, 198 and 199.
An authorised economic operator for customs simplifications
shall be deemed to comply with the obligation referred to in
the first and second subparagraphs, insofar as his or her records
Article 148
are appropriate for the purpose of the operation of temporary
Authorisation for the operation of temporary storage
storage.
facilities
1. An
authorisation
from
the
customs
authorities
shall
be
required for the operation of temporary storage facilities. Such
5. The
customs
authorities
may
authorise
the
holder
of
the
authorisation shall not be required where the operator of the
authorisation to move goods in temporary storage between
temporary storage facility is the customs authority itself.
different temporary storage facilities under the condition that
such movements would not increase the risk of fraud, as
follows:
The conditions under which the operation of temporary storage
facilities is permitted shall be set out in the authorisation.
(a) such movement takes place under the responsibility of one
customs authority;
2. The
authorisation
referred
to
in
paragraph
1
shall
be
granted only to persons who satisfy all of the following
conditions:
(b) such movement is covered by only one authorisation, issued
to an authorised economic operator for customs simplifi
cations; or
(a) they are established in the customs territory of the Union;
(c) in other cases of movement.
(b) they provide the necessary assurance of the proper conduct
of the operations; an authorised economic operator for
customs simplifications shall be deemed to fulfil that
condition insofar as the operation of temporary storage
6. The
customs
authorities
may,
where
an
economic
need
facilities is taken into account in the authorisation referred
exists and customs supervision will not be adversely affected,
to in point (a) of Article 38(2);
authorise the storage of Union goods in a temporary storage
facility. Those goods shall not be regarded as goods in
temporary storage.
(c) they provide a guarantee in accordance with Article 89.
Article 149
End of temporary storage
Where a comprehensive guarantee is provided, compliance with
the obligations attached to that guarantee shall be monitored by
Non-Union goods in temporary storage shall be placed under a
appropriate audit.
customs procedure or re-exported within 90 days.

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Article 150
TITLE V
Choice of a customs procedure
GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS
UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE
Except where otherwise provided, the declarant shall be free to
AND DISPOSAL OF GOODS
choose the customs procedure under which to place the goods,
under the conditions for that procedure, irrespective of their
nature or quantity, or their country of origin, consignment or
CHAPTER 1
destination.
Customs status of goods
Article 153
Article 151
Presumption of customs status of Union goods
Delegation of power
1. All
goods
in
the
customs
territory
of
the
Union
shall
be
presumed to have the customs status of Union goods, unless it
The Commission shall be empowered to adopt delegated acts, in
is established that they are not Union goods.
accordance with Article 284, in order to determine:
2. In
specific
cases,
where
the
presumption
laid
down
in
(a) the conditions for approving the places referred to in
paragraph 1 does not apply, the customs status of Union
Article 147(1);
goods shall need to be proven.
3. In specific cases, goods wholly obtained in the customs
(b) the conditions for granting the authorisation for the
territory of the Union do not have the customs status of Union
operation of temporary storage facilities, referred to in
goods if they are obtained from goods in temporary storage or
Article 148;
placed under the external transit procedure, a storage procedure,
the temporary admission procedure or the inward processing
procedure.
(c) the cases of movement referred to in point (c) of
Article 148(5).
Article 154
Loss of customs status of Union goods
Union goods shall become non-Union goods in the following
Article 152
cases:
Conferral of implementing power
The Commission shall specify, by means of implementing acts,
(a) where they are taken out of the customs territory of the
the procedural rules for:
Union, insofar as the rules on internal transit do not apply;
(b) where they have been placed under the external transit
(a) lodging the temporary storage declaration referred to in
procedure, a storage procedure or the inward processing
Article 145;
procedure, insofar as the customs legislation so allows;
(b) amending the temporary storage declaration, in accordance
(c) where they have been placed under the end-use procedure
with Article 146(1);
and are either subsequently abandoned to the State, or are
destroyed and waste remains;
(c) invalidating the temporary storage declaration, in
(d) where the declaration for release for free circulation is
accordance with Article 146(2);
invalidated after release of the goods.
Article 155
(d) the movement of goods in temporary storage referred to in
Article 148(5).
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
Those implementing acts shall be adopted in accordance with
that status is established under certain conditions and by means
the examination procedure referred to in Article 285(4).
laid down in the customs legislation.

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2. In
specific
cases,
Union
goods
may
move,
without
being
3. Union
goods
declared
for
export,
internal
Union
transit
or
subject to a customs procedure, from one point to another
outward processing shall be subject to customs supervision
within the customs territory of the Union and temporarily
from the time of acceptance of the declaration referred to in
out of that territory without alteration of their customs status.
paragraph 1 until such time as they are taken out of the
customs territory of the Union or are abandoned to the State
or destroyed or the customs declaration is invalidated.
Article 156
Delegation of power
Article 159
The Commission shall be empowered to adopt delegated acts, in
accordance with Article 284, in order to determine:
Competent customs offices
1. Except
where Union legislation provides
otherwise,
Member States shall determine the location and competence
(a) the cases where the presumption laid down in Article 153(1)
of the various customs offices situated in their territory.
does not apply;
(b) the conditions for granting facilitation in the establishment
2. Member
States
shall
ensure
that
official
opening
hours
are
of the proof of customs status of Union goods;
fixed for those offices that are reasonable and appropriate,
taking into account the nature of the traffic and of the goods
and the customs procedures under which they are to be placed,
so that the flow of international traffic is neither hindered nor
(c) the cases where the goods referred to in Article 153(3) do
distorted.
not have the customs status of Union goods;
(d) the cases where the customs status of goods referred to in
3. Except
where
otherwise
provided,
the
competent
customs
Article 155(2) is not altered.
office for placing the goods under a customs procedure shall be
the customs office responsible for the place where the goods are
presented to customs.
Article 157
Conferral of implementing powers
Article 160
The Commission shall specify, by means of implementing acts,
the procedural rules for the provision and verification of the
Delegation of power
proof of the customs status of Union goods.
The Commission shall be empowered to adopt delegated acts, in
accordance with Article 284, in order to determine the cases
where a customs declaration may be lodged using means other
Those implementing acts shall be adopted in accordance with
than electronic data-processing techniques in accordance with
the examination procedure referred to in Article 285(4).
Article 158(2).
CHAPTER 2
Article 161
Placing goods under a customs procedure
Conferral of implementing powers
S e c t i o n 1
The Commission shall specify, by means of implementing acts,
the procedural rules for:
G e n e r a l p r o v i s i o n s
Article 158
(a) determining the competent customs offices other than the
Customs declaration of goods and customs supervision of
one referred to in Article 159(3), including customs offices
Union goods
of entry and customs offices of exit;
1. All
goods
intended
to
be
placed
under
a
customs
procedure, except for the free zone procedure, shall be
covered by a customs declaration appropriate for the particular
procedure.
(b) lodging the customs declaration in the cases referred to in
Article 158(2).
2. In
specific
cases,
other
than
those
referred
to
in
Article 6(2), a customs declaration may be lodged using
Those implementing acts shall be adopted in accordance with
means other than electronic data-processing techniques.
the examination procedure referred to in Article 285(4).

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S e c t i o n 2
S e c t i o n 3
S t a n d a r d c u s t o m s d e c l a r a t i o n s
S i m p l i f i e d c u s t o m s d e c l a r a t i o n s
Article 162
Article 166
Content of a standard customs declaration
Simplified declaration
Standard customs declarations shall contain all the particulars
1. The
customs
authorities
may
accept
that
a
person
has
necessary for application of the provisions governing the
goods placed under a customs procedure on the basis of a
customs procedure for which the goods are declared.
simplified declaration which may omit certain of the particulars
referred to in Article 162 or the supporting documents referred
to in Article 163.
Article 163
Supporting documents
2. The
regular
use
of
a
simplified
declaration
referred
to
in
1. The
supporting
documents
required
for
the
application
of paragraph 1 shall be subject to an authorisation from the
the provisions governing the customs procedure for which the
customs authorities.
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.
Article 167
Supplementary declaration
2. Supporting
documents
shall
be
provided
to
the
customs 1. In
the
case
of
a
simplified
declaration
pursuant
to
authorities where Union legislation so requires or where
Article 166 or of an entry in the declarant's records pursuant
necessary for customs controls.
to Article 182, the declarant shall lodge a supplementary
declaration containing the particulars necessary for the
customs procedure concerned at the competent customs office
within a specific time-limit.
3. In
specific
cases,
economic
operators
may
draw
up
the
supporting documents provided they are authorised to do so
by the customs authorities.
In the case of a simplified declaration pursuant to Article 166,
the necessary supporting documents shall be in the declarant's
possession and at the disposal of the customs authorities within
a specific time-limit.
Article 164
Delegation of power
The Commission shall be empowered to adopt delegated acts, in
The supplementary declaration may be of a general, periodic or
accordance with Article 284, laying down the rules for granting
recapitulative nature.
the authorisation referred to in Article 163(3).
2. The
obligation
to
lodge
a
supplementary
declaration
shall
Article 165
be waived in the following cases:
Conferral of implementing powers
The Commission shall specify, by means of implementing acts,
the procedural rules:
(a) where the goods are placed under a customs warehousing
procedure;
(a) for lodging the standard customs declaration referred to in
(b) in other specific cases.
Article 162;
3. The
customs
authorities
may
waive
the
requirement
to
(b) on the making available of the supporting documents
lodge a supplementary declaration where the following
referred to in Article 163(1).
conditions apply:
Those implementing acts shall be adopted in accordance with
(a) the simplified declaration concerns goods the value and
the examination procedure referred to in Article 285(4).
quantity of which is below the statistical threshold;

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(b) the simplified declaration already contains all the
(b) the supplementary declaration referred to in Article 167.
information needed for the customs procedure concerned;
and
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
(c) the simplified declaration is not made by entry in the
declarant's records.
S e c t i o n 4
4.
The simplified declaration referred to in Article 166 or the
P r o v i s i o n s a p p l y i n g t o a l l c u s t o m s
entry in the declarant's records referred to in Article 182, and
d e c l a r a t i o n s
the supplementary declaration shall be deemed to constitute a
single, indivisible instrument taking effect, respectively, on the
Article 170
date on which the simplified declaration is accepted in
accordance with Article 172 and on the date on which the
Lodging a customs declaration
goods are entered in the declarant's records.
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
5. The place where the supplementary declaration is to be
which the goods are declared. That person shall also be able
lodged shall be deemed, for the purposes of Article 87, to be
to present the goods in question or to have them presented to
the place where the customs declaration has been lodged.
customs.
Article 168
However, where acceptance of a customs declaration imposes
Delegation of power
particular obligations on a specific person, that declaration shall
be lodged by that person or by his or her representative.
The Commission shall be empowered to adopt delegated acts in
accordance with Article 284, in order to determine:
2. The
declarant
shall
be
established
in
the
customs
territory
(a) the conditions for granting the authorisation referred to in
of the Union.
Article 166(2);
3. By
way
of
derogation
from
paragraph
2,
the
following
(b) the specific time-limit referred to in the first subparagraph
declarants shall not be required to be established in the
of Article 167(1) within which the supplementary
customs territory of the Union:
declaration is to be lodged;
(a) persons who lodge a customs declaration for transit or
(c) the specific time-limit referred to in the second
temporary admission;
subparagraph of Article 167(1) within which supporting
documents are to be in the possession of the declarant;
(b) persons, who occasionally lodge a customs declaration,
including for end-use or inward processing, provided that
(d) the specific cases where the obligation to lodge a supple
the customs authorities consider this to be justified;
mentary declaration is waived in accordance with point (b)
of Article 167(2).
(c) persons who are established in a country the territory of
which is adjacent to the customs territory of the Union, and
Article 169
who present the goods to which the customs declaration
refers at a Union border customs office adjacent to that
Conferral of implementing powers
country, provided that the country in which the persons
The Commission shall specify, by means of implementing acts,
are established grants reciprocal benefits to persons estab
the procedural rules for lodging:
lished in the customs territory of the Union.
(a) the simplified declaration referred to in Article 166;
4. Customs
declarations
shall
be
authenticated.

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Article 171
Article 174
Lodging a customs declaration prior to the presentation of
Invalidation of a customs declaration
the goods
1. The
customs
authorities
shall,
upon
application
by
the
A customs declaration may be lodged prior to the expected
declarant, invalidate a customs declaration already accepted in
presentation of the goods to customs. If the goods are not
either of the following cases:
presented within 30 days of lodging of the customs declaration,
the customs declaration shall be deemed not to have been
lodged.
(a) where they are satisfied that the goods are immediately to
be placed under another customs procedure;
Article 172
Acceptance of a customs declaration
(b) where they are satisfied that, as a result of special circum
stances, the placing of the goods under the customs
1. Customs
declarations
which
comply
with
the
conditions
procedure for which they were declared is no longer
laid down in this Chapter shall be accepted by the customs
justified.
authorities immediately, provided that the goods to which
they refer have been presented to customs.
However, where the customs authorities have informed the
declarant of their intention to examine the goods, an appli
2. The date of acceptance of the customs declaration by the
cation for invalidation of the customs declaration shall not be
customs authorities shall, except where otherwise provided, be
accepted before the examination has taken place.
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.
2. The
customs
declaration
shall
not
be
invalidated
after
the
goods have been released unless where otherwise provided.
Article 173
Amendment of a customs declaration
Article 175
1. The
declarant
shall,
upon
application,
be
permitted
to
Delegation of power
amend one or more of the particulars of the customs
declaration after that declaration has been accepted by
The Commission shall be empowered to adopt delegated acts, in
customs. The amendment shall not render the customs
accordance with Article 284, in order to determine the cases
declaration applicable to goods other than those which it orig
where the customs declaration is invalidated after the release of
inally covered.
the goods, as referred to in Article 174(2).
2. No
such
amendment
shall
be
permitted
where
it
is
applied
Article 176
for after any of the following events:
Conferral of implementing powers
The Commission shall specify, by means of implementing acts,
the procedural rules for:
(a) the customs authorities have informed the declarant that
they intend to examine the goods;
(a) lodging a customs declaration in accordance with
Article 171;
(b) the customs authorities have established that the particulars
of the customs declaration are incorrect;
(b) accepting a customs declaration as referred to in Article 172,
including the application of those rules in the cases referred
(c) the customs authorities have released the goods.
to in Article 179;
(c) amending the customs declaration after the release of the
3. Upon
application
by
the
declarant,
within
three
years
of
goods in accordance with Article 173(3).
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
Those implementing acts shall be adopted in accordance with
the goods under the customs procedure concerned.
the examination procedure referred to in Article 285(4).

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S e c t i o n 5
(a) supervise the placing of the goods under the customs
procedure concerned;
O t h e r s i m p l i f i c a t i o n s
Article 177
Simplification of the drawing-up of customs declarations
(b) carry out the customs controls for the verification of the
for goods falling under different tariff subheadings
customs declaration, referred to in points (a) and (b) of
Article 188;
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
(c) where justified, request that the customs office at which the
work and expense disproportionate to the import or export
goods are presented carry out the customs controls for the
duty chargeable, the customs authorities may, upon application
verification of the customs declaration referred to in points
by the declarant, agree that import or export duty be charged
(c) and (d) of Article 188; and
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.
(d) carry out the customs formalities for the recovery of the
amount of import or export duty corresponding to any
customs debt.
2. Customs authorities shall refuse the use of the simplifi
cation referred to in paragraph 1 to goods subject to prohib
itions or restrictions or excise duty where the correct classifi
cation is necessary to apply the measure.
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
Article 178
the customs declaration and for the release of the goods.
Conferral of implementing powers
The Commission shall adopt, by means of implementing acts,
measures for the determination of the tariff subheading for the
5. The
customs
office
at
which
the
goods
are
presented
shall,
application of Article 177(1).
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
Those implementing acts shall be adopted in accordance with
customs declaration is lodged with the results of these controls.
the examination procedure referred to in Article 285(4).
6. The customs office at which the customs declaration is
Article 179
lodged shall release the goods in accordance with Articles 194
Centralised clearance
and 195, taking into account:
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
(a) the results of its own controls for the verification of the
goods which are presented to customs at another customs
customs declaration;
office.
(b) the results of the controls carried out by the customs office
The requirement for the authorisation referred to in the first
at which the goods are presented for the verification of the
subparagraph may be waived where the customs declaration is
customs declaration and the controls pertaining to goods
lodged and the goods presented to customs offices under the
brought into or taken out of the customs territory of the
responsibility of one customs authority.
Union.
2. The
applicant
for
the
authorisation
referred
to
in
paragraph 1 shall be an authorised economic operator for
Article 180
customs simplifications.
Delegation of power
The Commission shall be empowered to adopt delegated acts, in
accordance with Article 284, in order to determine the
3. The
customs
office
at
which
the
customs
declaration
is conditions for granting the authorisation referred to in the
lodged shall:
first subparagraph of Article 179(1).

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Article 181
(d) at the time of the entry into the records, the goods are no
longer subject to prohibitions or restrictions, except where
Conferral of implementing powers
otherwise provided in the authorisation.
The Commission shall specify, by means of implementing acts,
the procedural rules concerning:
However, the supervising customs office may, in specific situ
ations, request that the goods be presented.
(a) the centralised clearance, including the relevant customs
formalities and controls, referred to in Article 179;
4. The
conditions
under
which
the
release
of
the
goods
is
(b) the waiver from the obligation for goods to be presented
allowed shall be set out in the authorisation.
referred to in Article 182(3) in the context of centralised
clearance.
Article 183
Those implementing acts shall be adopted in accordance with
Delegation of power
the examination procedure referred to in Article 285(4).
The Commission shall be empowered to adopt delegated acts, in
accordance with Article 284, in order to determine the
conditions for granting the authorisation referred to in
Article 182
Article 182(1).
Entry in the declarant's records
1. The
customs
authorities
may,
upon
application,
authorise
a person to lodge a customs declaration, including a simplified
Article 184
declaration, in the form of an entry in the declarant's records,
provided that the particulars of that declaration are at the
Conferral of implementing powers
disposal of the customs authorities in the declarant's electronic
The Commission shall specify, by means of implementing acts,
system at the time when the customs declaration in the form of
the procedural rules on entry in the declarant's records referred
an entry in the declarant's records is lodged.
to in Article 182, including the relevant customs formalities and
controls.
2. The
customs
declaration
shall
be
deemed
to
have
been
accepted at the moment at which the goods are entered in
the records.
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
3. The
customs
authorities
may,
upon
application,
waive
the
obligation for the goods to be presented. In that case, the goods
Article 185
shall be deemed to have been released at the moment of entry
in the declarant's records.
Self-assessment
1. Customs
authorities
may,
upon
application,
authorise
an
economic operator to carry out certain customs formalities
That waiver may be granted where all of the following
which are to be carried out by the customs authorities, to
conditions are fulfilled:
determine the amount of import and export duty payable,
and to perform certain controls under customs supervision.
(a) the declarant is an authorised economic operator for
customs simplifications;
2. The
applicant
for
the
authorisation
referred
to
in
paragraph 1 shall be 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;
Article 186
Delegation of power
(c) the supervising customs office has access to all the
information it considers necessary to enable it to exercise
The Commission shall be empowered to adopt delegated acts in
its right to examine the goods should the need arise;
accordance with Article 284, in order to determine:

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(a) the conditions for granting the authorisation referred to in
2. The
declarant
shall
have
the
right
to
be
present
or
repre
Article 185(1);
sented 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
(b) the customs formalities and the controls to be carried out
or to provide them with the assistance necessary to facilitate
by the holder of the authorisation referred to in
such examination or taking of samples.
Article 185(1).
Article 187
3. Provided
that
samples
are
taken
in
accordance
with
the
provisions in force, the customs authorities shall not be liable
Conferral of implementing powers
for payment of any compensation in respect thereof but shall
The Commission shall specify, by means of implementing acts,
bear the costs of their analysis or examination.
the procedural rules regarding the customs formalities and the
controls to be carried out by the holder of the authorisation in
accordance with Article 185(1).
Article 190
Partial examination and sampling of goods
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
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
CHAPTER 3
the same declaration.
Verification and release of goods
S e c t i o n 1
However, the declarant may request a further examination or
V e r i f i c a t i o n
sampling of the goods if he or she considers that the results of
the partial examination, or of the analysis or examination of the
Article 188
samples taken, are not valid as regards the remainder of the
goods declared. The request shall be granted provided that the
Verification of a customs declaration
goods have not been released or, if they have been released, that
The customs authorities may, for the purpose of verifying the
the declarant proves that they have not been altered in any way.
accuracy of the particulars contained in a customs declaration
which has been accepted:
2. For
the
purposes
of
paragraph
1,
where
a
customs
(a) examine the declaration and the supporting documents;
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.
(b) require the declarant to provide other documents;
Article 191
(c) examine the goods;
Results of the verification
1. The results of verifying the customs declaration shall be
used for the application of the provisions governing the
(d) take samples for analysis or for detailed examination of the
customs procedure under which the goods are placed.
goods.
Article 189
2. Where
the
customs
declaration
is
not
verified,
paragraph
1
shall apply on the basis of the particulars contained in that
Examination and sampling of goods
declaration.
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
3. The results of the verification made by the customs auth
the declarant. The costs incurred shall be borne by the
orities shall have the same conclusive force throughout the
declarant.
customs territory of the Union.

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Article 192
For the purposes of the first subparagraph, where a customs
declaration covers goods falling under two or more items the
Identification measures
particulars relating to goods falling under each item shall be
1. The
customs
authorities
or,
where
appropriate,
economic deemed to constitute a separate customs declaration.
operators authorised to do so by the customs authorities, shall
take the measures necessary to identify the goods where identi
fication is required in order to ensure compliance with the
Article 195
provisions governing the customs procedure for which those
goods have been declared.
Release dependent upon payment of the amount of import
or export duty corresponding to the customs debt or
provision of a guarantee
Those identification measures shall have the same legal effect
1. Where
the
placing
of
goods
under
a
customs
procedure
throughout the customs territory of the Union.
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.
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
However, without prejudice to the third subparagraph, the first
the customs authorities, by economic operators, unless, as a
subparagraph shall not apply to temporary admission with
result of unforeseeable circumstances or force majeure, their
partial relief from import duty.
removal or destruction is essential to ensure the protection of
the goods or the means of transport.
Where, pursuant to the provisions governing the customs
procedure for which the goods are declared, the customs auth
Article 193
orities require the provision of a guarantee, those goods shall
Conferral of implementing powers
not be released for the customs procedure in question until
such guarantee is provided.
The Commission shall specify, by means of implementing acts,
measures on the verification of the customs declaration, the
examination and sampling of goods and the results of the verifi
cation.
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.
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
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
S e c t i o n 2
of the guarantee by the customs authorities.
R e l e a s e
Article 194
Article 196
Release of the goods
Delegation of power
1. Where
the
conditions
for
placing
the
goods
under
the The Commission shall be empowered to adopt delegated acts, in
procedure concerned are fulfilled and provided that any
accordance with Article 284, in order to determine the cases
restriction has been applied and the goods are not subject to
referred to in Article 195(2).
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.
CHAPTER 4
Disposal of goods
The first subparagraph shall also apply where verification as
referred to in Article 188 cannot be completed within a
Article 197
reasonable period of time and the goods are no longer
Destruction of goods
required to be present for verification purposes.
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
2. All
the
goods
covered
by
the
same
declaration
shall
be goods accordingly. The costs of the destruction shall be borne
released at the same time.
by the holder of the goods.

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Article 198
Where goods to be destroyed, abandoned to the State, seized or
confiscated are already subject to a customs declaration, the
Measures to be taken by the customs authorities
records shall include a reference to the customs declaration.
1. The
customs
authorities
shall
take
any
necessary
measures, Customs authorities shall invalidate that customs declaration.
including confiscation and sale, or destruction, to dispose of
goods in the following cases:
3. The
costs
of
the
measures
referred
to
in
paragraph
1
shall
be borne:
(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
(a) in the case referred to in point (a) of paragraph 1, by any
customs supervision;
person who was required to fulfil the obligations concerned
or who withheld the goods from customs supervision;
(b) where the goods cannot be released for any of the following
reasons:
(b) in the cases referred to in points (b) and (c) of paragraph 1,
by the declarant;
(i) it has not been possible, for reasons attributable to the
(c) in the case referred to in point (d) of paragraph 1, by the
declarant, to undertake or continue examination of the
person who is required to comply with the conditions
goods within the period prescribed by the customs
governing the release of the goods;
authorities;
(d) in the case referred to in point (e) of paragraph 1, by the
(ii) the documents which must be provided before the
person who abandons the goods to the State.
goods can be placed under, or released for, the
customs procedure requested have not been provided;
Article 199
(iii) payments or a guarantee which should have been made
Abandonment
or provided in respect of import or export duty, as the
Non-Union goods and goods placed under the end-use
case may be, have not been made or provided within
procedure may with prior permission of the customs authorities
the prescribed period;
be abandoned to the State by the holder of the procedure or,
where applicable, the holder of the goods.
(iv) the goods are subject to prohibitions or restrictions;
Article 200
Conferral of implementing powers
(c) where the goods have not been removed within a
The Commission shall specify, by means of implementing acts,
reasonable period after their release;
the procedural rules on:
(d) where after their release, the goods are found not to have
(a) the destruction of goods, referred to in Article 197;
fulfilled the conditions for that release; or
(b) the sale of goods, referred to in Article 198(1);
(e) where goods are abandoned to the State in accordance with
Article 199.
(c) abandonment of goods 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,
Those implementing acts shall be adopted in accordance with
or, where they are held by the customs authorities, by the latter.
the examination procedure referred to in Article 285(4).

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TITLE VI
4. Where
Union
legislation
establishes
commercial
policy
measures on release for free circulation, such measures shall
RELEASE FOR FREE CIRCULATION AND RELIEF FROM
not apply to processed products released for free circulation
IMPORT DUTY
following outward processing where:
CHAPTER 1
Release for free circulation
(a) the processed products retain their Union origin within the
meaning of Article 60;
Article 201
Scope and effect
1. Non-Union
goods
intended
to
be
put
on
the
Union
(b) the outward processing involves repair, including the
market or intended for private use or consumption within the
standard exchange system referred to in Article 261; or
customs territory of the Union shall be placed under release for
free circulation.
(c) the outward processing follows further processing oper
ations in accordance with Article 258.
2. Release
for
free
circulation
shall
entail
the
following:
(a) the collection of any import duty due;
CHAPTER 2
Relief from import duty
(b) the collection, as appropriate, of other charges, as provided
S e c t i o n 1
for under relevant provisions in force relating to the
collection of those charges;
R e t u r n e d g o o d s
Article 203
(c) the application of commercial policy measures and prohib
Scope and effect
itions and restrictions insofar as they do not have to be
applied at an earlier stage; and
1. Non-Union
goods
which,
having
originally
been
exported
as Union goods from the customs territory of the Union, are
returned to that territory within a period of three years and
declared for release for free circulation shall, upon application
(d) completion of the other formalities laid down in respect of
by the person concerned, be granted relief from import duty.
the import of the goods.
3. Release for free circulation shall confer on non-Union
The first subparagraph shall apply even where the returned
goods the customs status of Union goods.
goods represent only a part of the goods previously exported
from the customs territory of the Union.
Article 202
Commercial policy measures
2. The
three-year
period
referred
to
in
paragraph
1
may
be
exceeded in order to take account of special circumstances.
1. Where processed products obtained under inward
processing are released for free circulation and the calculation
of the amount of import duty is made in accordance with
Article 86(3), the commercial policy measures to be applied
3. Where,
prior
to
their
export
from
the
customs
territory
of
shall be those applicable to the release for free circulation of
the Union, the returned goods had been released for free circu
the goods which were placed under inward processing.
lation duty-free or at a reduced rate of import duty because of a
particular end-use, relief from duty under paragraph 1 shall be
granted only if they are to be released for free circulation for the
2. Paragraph
1
shall
not
apply
to
waste
and
scrap.
same end-use.
3. Where processed products obtained under inward Where the end-use for which the goods in question are to be
processing are released for free circulation and the calculation
released for free circulation is no longer the same, the amount
of the amount of import duty is made in accordance with
of import duty shall be reduced by any amount collected on the
Article 85(1), the commercial policy measures applicable to
goods when they were first released for free circulation. Should
those goods shall be applied only where the goods which
the latter amount exceed that levied on the release for free
were placed under inward processing are subject to such
circulation of the returned goods, no repayment shall be
measures.
granted.

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4. Where
Union
goods
have
lost
their
customs
status
as (b) the specific cases referred to in Article 204.
Union goods pursuant to Article 154 and are subsequently
released for free circulation, paragraphs 1, 2 and 3 shall apply.
Article 207
5. The
relief
from
import
duty
shall
be
granted
only
if
goods
Conferral of implementing powers
are returned in the state in which they were exported.
The Commission shall specify, by means of implementing acts,
the procedural rules for the provision of information referred to
in Article 203(6).
6. The
relief
from
import
duty
shall
be
supported
by
information establishing that the conditions for the relief are
fulfilled.
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
Article 204
Goods which benefited from measures laid down under
the common agricultural policy
S e c t i o n 2
Relief from import duty provided for in Article 203 shall not be
S e a - f i s h i n g a n d p r o d u c t s t a k e n f r o m t h e
granted to goods which have benefited from measures laid
s e a
down under the common agricultural policy involving their
export out of the customs territory of the Union, except
Article 208
where otherwise provided in specific cases.
Products of sea-fishing and other products taken from the
sea
1. Without
prejudice
to
Article
60(1),
the
following
shall
be
Article 205
granted relief from import duty when they are released for free
Goods previously placed under the inward processing
circulation:
procedure
1. Article 203 shall apply to processed products which were
originally re-exported from the customs territory of the Union
(a) products of sea-fishing and other products taken from the
subsequent to an inward processing procedure.
territorial sea of a country or territory outside the customs
territory of the Union by vessels solely registered or
recorded in a Member State and flying the flag of that State;
2. Upon
application
by
the
declarant
and
provided
the
declarant submits the necessary information, the amount of
import duty on the goods covered by paragraph 1 shall be
determined in accordance with Article 86(3). The date of
(b) products obtained from products referred to in point (a) on
acceptance of the re-export declaration shall be regarded as
board factory-ships fulfilling the conditions laid down in
the date of release for free circulation.
that point.
3. The
relief
from
import
duty
provided
for
in
Article
203
2. The
relief
from
import
duty
referred
to
in
paragraph
1
shall not be granted for processed products which were
shall be supported by evidence that the conditions laid down in
exported in accordance with point (c) of Article 223(2),
that paragraph are fulfilled.
unless it is ensured that no goods will be placed under the
inward processing procedure.
Article 209
Article 206
Conferral of implementing powers
Delegation of power
The Commission shall specify, by means of implementing acts,
The Commission shall be empowered to adopt delegated acts, in
the procedural rules for the provision of the evidence referred to
accordance with Article 284, in order to determine:
in Article 208(2).
(a) the cases where goods are considered to be returned in the
Those implementing acts shall be adopted in accordance with
state in which they were exported;
the examination procedure referred to in Article 285(4).

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TITLE VII
(c) the applicant has proven on the basis of accounts or records
that:
SPECIAL PROCEDURES
CHAPTER 1
(i) all the requirements of the procedure are met;
General provisions
Article 210
(ii) where appropriate, the goods can be identified for the
Scope
period involved;
Goods may be placed under any of the following categories of
special procedures:
(iii) such accounts or records allow the procedure to be
controlled;
(a) transit, which shall comprise external and internal transit;
(d) all the formalities necessary to regularise the situation of the
goods can be carried out, including, where necessary, the
(b) storage, which shall comprise customs warehousing and free
invalidation of the customs declarations concerned;
zones;
(e) no authorisation with retroactive effect has been granted to
(c) specific use, which shall comprise temporary admission and
the applicant within three years of the date on which the
end-use;
application was accepted;
(d) processing, which shall comprise inward and outward
(f) an examination of the economic conditions is not required,
processing.
except where an application concerns renewal of an auth
orisation for the same kind of operation and goods;
Article 211
Authorisation
(g) the application does not concern the operation of storage
facilities for the customs warehousing of goods;
1. An
authorisation
from
the
customs
authorities
shall
be
required for the following:
(h) where an application concerns renewal of an authorisation
for the same kind of operation and goods, the application is
(a) the use of the inward or outward processing procedure, the
submitted within three years of expiry of the original auth
temporary admission procedure or the end-use procedure;
orisation.
(b) the operation of storage facilities for the customs ware
Customs authorities may grant an authorisation with retroactive
housing of goods, except where the storage facility
effect also where the goods which were placed under a customs
operator is the customs authority itself.
procedure are no longer available at the time when the appli
cation for such authorisation was accepted.
The conditions under which the use of one or more of the
procedures referred to in the first subparagraph or the
3. Except
where
otherwise
provided,
the
authorisation
operation of storage facilities is permitted shall be set out in
referred to in paragraph 1 shall be granted only to persons
the authorisation.
who satisfy all of the following conditions:
2. The
customs
authorities
shall
grant
an
authorisation
with (a) they are established in the customs territory of the Union;
retroactive effect, where all of the following conditions are
fulfilled:
(b) they provide the necessary assurance of the proper conduct
(a) there is a proven economic need;
of the operations; an authorised economic operator for
customs simplifications shall be deemed to fulfil this
condition, insofar as the activity pertaining to the special
procedure concerned is taken into account in the authori
(b) the application is not related to attempted deception;
sation referred to in point (a) of Article 38(2);

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(c) where a customs debt or other charges may be incurred for
Article 213
goods placed under a special procedure, they provide a
guarantee in accordance with Article 89;
Conferral of implementing powers
The Commission shall specify, by means of implementing acts,
the procedural rules for examining the economic conditions
referred to in Article 211(6).
(d) in the case of the temporary admission or inward
processing procedure, they use the goods or arrange for
their use or they carry out processing operations on the
goods or arrange for them to be carried out, respectively.
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
4. Except
where
otherwise
provided
and
in
addition
to
paragraph 3, the authorisation referred to in paragraph 1
Article 214
shall be granted only where all of the following conditions
are fulfilled:
Records
1. Except
for
the
transit
procedure,
or
where
otherwise
provided, the holder of the authorisation, the holder of the
procedure, and all persons carrying on an activity involving
(a) the customs authorities are able to exercise customs super
the storage, working or processing of goods, or the sale or
vision without having to introduce administrative
purchase of goods in free zones, shall keep appropriate
arrangements disproportionate to the economic needs
records in a form approved by the customs authorities.
involved;
The records shall contain the information and the particulars
(b) the essential interests of Union producers would not be
which enable the customs authorities to supervise the procedure
adversely affected by an authorisation for a processing
concerned, in particular with regard to identification of the
procedure (economic conditions).
goods placed under that procedure, their customs status and
their movements.
5. The
essential
interests
of
Union
producers
shall
be
deemed
not to be adversely affected, as referred to in point (b) of
2. An authorised economic operator for customs simplifi
paragraph 4, except where evidence to the contrary exists or
cations shall be deemed to comply with the obligation laid
where the economic conditions are deemed to be fulfilled.
down in paragraph 1 insofar as his or her records are appro
priate for the purpose of the special procedure concerned.
6. Where
evidence
exists
that
the
essential
interests
of
Union
producers are likely to be adversely affected, an examination of
Article 215
the economic conditions shall take place at Union level.
Discharge of a special procedure
1. In cases other than the transit procedure and without
prejudice to Article 254, a special procedure shall be discharged
Article 212
when the goods placed under the procedure, or the processed
Delegation of power
products, are placed under a subsequent customs procedure,
have been taken out of the customs territory of the Union, or
The Commission shall be empowered to adopt delegated acts, in
have been destroyed with no waste remaining, or are
accordance with Article 284, in order to determine:
abandoned to the State in accordance with Article 199.
(a) the conditions for granting the authorisation for the
2. The
transit
procedure
shall
be
discharged
by
the
customs
procedures referred to in Article 211(1);
authorities when they are in a position to establish, on the basis
of a comparison of the data available to the customs office of
departure and those available to the customs office of desti
nation, that the procedure has ended correctly.
(b) the exceptions to the conditions referred to in Article 211(3)
and (4);
3. The
customs
authorities
shall
take
all
the
measures
necessary to regularise the situation of the goods in respect of
(c) the cases in which the economic conditions are deemed to
which a procedure has not been discharged under the
be fulfilled as referred to in Article 211(5).
conditions prescribed.

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4. The
discharge
of
the
procedure
shall
take
place
within
a (b) determining the usual forms of handling for goods placed
certain time-limit, unless otherwise provided.
under customs warehousing or a processing procedure or in
a free zone as referred to in Article 220.
Article 216
Delegation of power
Article 222
The Commission shall be empowered to adopt delegated acts, in
Conferral of implementing powers
accordance with Article 284, in order to determine the time-
The Commission shall specify, by means of implementing acts,
limit referred to in Article 215(4).
the procedural rules for:
Article 217
(a) transferring the rights and obligations of the holder of the
Conferral of implementing powers
procedure with regard to goods which have been placed
under a special procedure other than transit in accordance
The Commission shall specify, by means of implementing acts,
with Article 218;
the procedural rules for the discharge of a special procedure,
referred to in Article 216.
(b) the movement of goods placed under a special procedure
Those implementing acts shall be adopted in accordance with
other than transit or in a free zone in accordance with
the examination procedure referred to in Article 285(4).
Article 219.
Article 218
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
Transfer of rights and obligations
The rights and obligations of the holder of a procedure with
regard to goods which have been placed under a special
procedure other than transit may be fully or partially transferred
Article 223
to another person who fulfils the conditions laid down for the
Equivalent goods
procedure concerned.
1. Equivalent goods shall consist in Union goods which are
stored, used or processed instead of the goods placed under a
special procedure.
Article 219
Movement of goods
In specific cases, goods placed under a special procedure other
Under the outward processing procedure, equivalent goods shall
than transit or in a free zone may be moved between different
consist in non-Union goods which are processed instead of
places in the customs territory of the Union.
Union goods placed under the outward processing procedure.
Article 220
Except where otherwise provided, equivalent goods shall have
the same eight-digit Combined Nomenclature code, the same
Usual forms of handling
commercial quality and the same technical characteristics as the
Goods placed under customs warehousing or a processing
goods which they are replacing.
procedure or in a free zone may undergo usual forms of
handling intended to preserve them, improve their appearance
or marketable quality or prepare them for distribution or resale.
2. The
customs
authorities
shall,
upon
application,
authorise
the following, provided that the proper conduct of the
procedure, in particular as regards customs supervision, is
Article 221
ensured:
Delegation of power
The Commission shall be empowered to adopt delegated acts in
accordance with Article 284:
(a) the use of equivalent goods under customs warehousing,
free zones, end-use and a processing procedure;
(a) laying down the cases and the conditions for the movement
of goods placed under a special procedure other than transit
(b) the use of equivalent goods under the temporary admission
or in a free zone in accordance with Article 219;
procedure, in specific cases;

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(c) in the case of the inward processing procedure, the export
(b) the conditions under which equivalent goods are used in
of processed products obtained from equivalent goods
accordance with Article 223(2);
before the import of the goods they are replacing;
(c) the specific cases where equivalent goods are used under the
(d) in the case of the outward processing procedure, the import
temporary admission procedure, in accordance with point
of processed products obtained from equivalent goods
(b) of Article 223(2);
before the export of the goods they are replacing.
(d) the cases where the use of equivalent goods is not auth
orised in accordance with point (c) of Article 223(3).
An authorised economic operator for customs simplifications
shall be deemed to fulfil the condition that the proper
conduct of the procedure is ensured, insofar as the activity
pertaining to the use of equivalent goods for the procedure
Article 225
concerned is taken into account in the authorisation referred
to in point (a) of Article 38(2).
Conferral of implementing powers
The Commission shall specify, by means of implementing acts,
the procedural rules for the use of equivalent goods authorised
in accordance with Article 223(2).
3. The
use
of
equivalent
goods
shall
not
be
authorised
in
any
of the following cases:
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
(a) where only usual forms of handling as defined in Article 220
are carried out under the inward processing procedure;
CHAPTER 2
Transit
(b) where a prohibition of drawback of, or exemption from,
import duty applies to non-originating goods used in the
manufacture of processed products under the inward
S e c t i o n 1
processing procedure, for which a proof of origin is
E x t e r n a l a n d i n t e r n a l t r a n s i t
issued or made out in the framework of a preferential
arrangement between the Union and certain countries or
Article 226
territories outside the customs territory of the Union or
groups of such countries or territories;
External transit
1. Under
the
external
transit
procedure,
non-Union
goods
may be moved from one point to another within the
(c) where it would lead to an unjustified import duty advantage
customs territory of the Union without being subject to any
or where provided for in Union legislation.
of the following:
(a) import duty;
4. In
the
case
referred
to
in
point
(c)
of
paragraph
2,
and
where the processed products would be liable to export duty if
they were not being exported in the context of the inward
processing procedure, the holder of the authorisation shall
(b) other charges as provided for under other relevant
provide a guarantee to ensure payment of the export duty
provisions in force;
should the non-Union goods not be imported within the
period referred to in Article 257(3).
(c) commercial policy measures, insofar as they do not prohibit
the entry or exit of goods into or from the customs territory
Article 224
of the Union.
Delegation of power
The Commission shall be empowered to adopt delegated acts, in
2. In
specific
cases,
Union
goods
shall
be
placed
under
the
accordance with Article 284, in order to determine:
external transit procedure.
(a)
the exceptions from the third subparagraph of
3. Movement
as
referred
to
in
paragraph
1
shall
take
place
in
Article 223(1);
one of the following ways:

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(a) under the external Union transit procedure;
(d) under cover of the Rhine Manifest (Article 9 of the Revised
Convention for the Navigation of the Rhine);
(b) in accordance with the TIR Convention, provided that such
movement:
(e) under cover of form 302 as 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
(i) began or is to end outside the customs territory of the
1951;
Union;
(f) under the postal system in accordance with the acts of the
(ii) is effected between two points in the customs territory
Universal Postal Union, when the goods are carried by or
of the Union through the territory of a country or
for holders of rights and obligations under such acts.
territory outside the customs territory of the Union;
Article 228
(c) in accordance with the ATA Convention/Istanbul
Single territory for transit purposes
Convention, where a transit movement takes place;
Where goods are moved from one point in the customs
territory of the Union to another in accordance with the TIR
Convention, the ATA Convention / Istanbul Convention, under
(d) under cover of the Rhine Manifest (Article 9 of the Revised
cover of form 302 or under the postal system, the customs
Convention for the Navigation of the Rhine);
territory of the Union shall, for the purposes of such transport,
be considered to form a single territory.
(e) under cover of form 302 provided for in the Agreement
between the Parties to the North Atlantic Treaty regarding
Article 229
the Status of their Forces, signed in London on 19 June
1951;
Exclusion of persons from TIR operations
1. Where
the
customs
authorities
of
a
Member
State
decide
to exclude a person from TIR operations under Article 38 of
(f) under the postal system in accordance with the acts of the
the TIR Convention, that decision shall apply throughout the
Universal Postal Union, when the goods are carried by or
customs territory of the Union and TIR carnets lodged by that
for holders of rights and obligations under such acts.
person shall not be accepted by any customs office.
Article 227
2. A
Member
State
shall
communicate
its
decision
referred
to
Internal transit
in paragraph 1, together with the date of its application, to the
other Member States and to the Commission.
1. Under
the
internal
transit
procedure,
and
under
the
conditions laid down in paragraph 2, Union goods may be
moved from one point to another within the customs
territory of the Union, and pass through a country or
Article 230
territory outside that customs territory, without any change in
Authorised consignee for TIR purposes
their customs status.
The customs authorities may, upon application, authorise a
person, referred to as an 'authorised consignee' to receive
goods moved in accordance with the TIR Convention at an
2. The
movement
referred
to
in
paragraph
1
shall
take
place authorised place, so that the procedure is terminated in
in one of the following ways:
accordance with point (d) of Article 1 of the TIR Convention.
(a) under the internal Union transit procedure provided that
Article 231
such a possibility is provided for in an international
agreement;
Delegation of power
The Commission shall be empowered to adopt delegated acts, in
accordance with Article 284, in order to determine:
(b) in accordance with the TIR Convention;
(a) the specific cases where Union goods are to be placed under
(c) in accordance with the ATA Convention/Istanbul
the external transit procedure in accordance with
Convention, where a transit movement takes place;
Article 226(2);

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(b) the conditions for the granting of the authorisation referred
4. Upon
application,
the
customs
authorities
may
authorise
to in Article 230.
any of the following simplifications regarding the placing of
goods under the Union transit procedure or the end of that
procedure:
Article 232
Conferral of implementing powers
(a) the status of authorised consignor, allowing the holder of
The Commission shall specify, by means of implementing acts,
the authorisation to place goods under the Union transit
the procedural rules to apply points (b) to (f) of Article 226(3)
procedure without presenting them to customs;
and points (b) to (f) of Article 227(2) in the customs territory of
the Union, taking into account the needs of the Union.
(b) the status of authorised consignee, allowing the holder of
the authorisation to receive goods moved under the Union
Those implementing acts shall be adopted in accordance with
transit procedure at an authorised place, to end the
the examination procedure referred to in Article 285(4).
procedure in accordance with Article 233(2);
S e c t i o n 2
(c) the use of seals of a special type, where sealing is required
U n i o n t r a n s i t
to ensure the identification of the goods placed under the
Union transit procedure;
Article 233
Obligations of the holder of the Union transit procedure
and of the carrier and recipient of goods moving under the
(d) the use of a customs declaration with reduced data
Union transit procedure
requirements to place goods under the Union transit
procedure;
1. The
holder
of
the
Union
transit
procedure
shall
be
responsible for all of the following:
(e) the use of an electronic transport document as customs
declaration to place goods under the Union transit
(a) presentation of the goods intact and the required
procedure, provided it contains the particulars of such
information at the customs office of destination within
declaration and those particulars are available to the
the prescribed time-limit and in compliance with the
customs authorities at departure and at destination to
measures taken by the customs authorities to ensure their
allow the customs supervision of the goods and the
identification;
discharge of the procedure.
(b) observance of the customs provisions relating to the
Article 234
procedure;
Goods passing through the territory of a country or
territory outside the customs territory of the Union
under the external Union transit procedure
(c) unless otherwise provided for in the customs legislation,
provision of a guarantee in order to ensure payment of
1. The
external
Union
transit
procedure
shall
apply
to
goods
the amount of import or export duty corresponding to
passing through a country or a territory outside the customs
any customs debt or other charges, as provided for under
territory of the Union if one of the following conditions is
other relevant provisions in force, which may be incurred in
fulfilled:
respect of the goods.
(a) provision is made to that effect under an international
2. The obligation of the holder of the procedure shall be met
agreement;
and the transit procedure shall end when the goods placed
under the procedure and the required information are
available at the customs office of destination in accordance
with the customs legislation.
(b) carriage through that country or territory is effected under
cover of a single transport document drawn up in the
customs territory of the Union.
3. A carrier or recipient of goods who accepts goods
knowing that they are moving under the Union transit
procedure shall also be responsible for presentation of the
2. In
the
case
referred
to
in
point
(b)
of
paragraph
1,
the
goods intact at the customs office of destination within the
operation of the external Union transit procedure shall be
prescribed time-limit and in compliance with the measures
suspended while the goods are outside the customs territory
taken by the customs authorities to ensure their identification.
of the Union.

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Article 235
Union legislation governing specific fields, or in order to
benefit from a decision granting repayment or remission of
Delegation of power
import duty.
The Commission shall be empowered to adopt delegated acts, in
accordance with Article 284, in order to determine the
conditions for granting the authorisations referred to in
3. The
customs
authorities
may,
where
an
economic
need
Article 233(4).
exists and customs supervision will not be adversely affected,
authorise the storage of Union goods in a storage facility for
customs warehousing. Those goods shall not be regarded as
Article 236
being under the customs warehousing procedure.
Conferral of implementing powers
The Commission shall specify, by means of implementing acts,
Article 238
the procedural rules on:
Duration of a storage procedure
1. There
shall
be
no
limit
to
the
length
of
time
goods
may
(a) the placing of goods under the Union transit procedure and
remain under a storage procedure.
the end of that procedure;
2. In
exceptional
circumstances,
the
customs
authorities
may
(b) the operation of the simplifications referred to in
set a time-limit by which a storage procedure must be
Article 233(4);
discharged in particular where the type and nature of the
goods may, in the case of long-term storage, pose a threat to
human, animal or plant health or to the environment.
(c) the customs supervision of goods passing through the
territory of a country or territory outside the customs
territory of the Union under the external Union transit
Article 239
procedure, referred to in Article 234.
Conferral of implementing powers
The Commission shall specify, by means of implementing acts,
Those implementing acts shall be adopted in accordance with
the procedural rules for the placing of Union goods under the
the examination procedure referred to in Article 285(4).
customs warehousing or free zone procedure as referred to in
Article 237(2).
CHAPTER 3
Storage
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
S e c t i o n 1
C o m m o n p r o v i s i o n s
S e c t i o n 2
Article 237
C u s t o m s w a r e h o u s i n g
Scope
Article 240
1. Under
a
storage
procedure,
non-Union
goods
may
be
stored in the customs territory of the Union without being
Storage in customs warehouses
subject to any of the following:
1. Under
the
customs
warehousing
procedure
non-Union
goods may be stored in premises or any other location auth
orised for that procedure by the customs authorities and under
(a) import duty;
customs supervision ('customs warehouses').
(b) other charges as provided for under other relevant
2. Customs
warehouses
may
be
available
for
use
by
any
provisions in force;
person for the customs warehousing of goods ('public
customs warehouse'), or for the storage of goods by the
holder of an authorisation for customs warehousing ('private
(c) commercial policy measures, insofar as they do not prohibit
customs warehouse').
the entry or exit of goods into or from the customs territory
of the Union.
3. Goods
placed
under
the
customs
warehousing
procedure
may be temporarily removed from the customs warehouse.
2. Union goods may be placed under the customs Such removal shall, except in case of force majeure, be auth
warehousing or free zone procedure in accordance with
orised in advance by the customs authorities.

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Article 241
3. Free
zones
shall
be
enclosed.
Processing
1. The
customs
authorities
may,
where
an
economic
need
exists and customs supervision is not adversely affected,
The perimeter and the entry and exit points of the area of free
authorise the processing of goods under the inward processing
zones shall be subject to customs supervision.
or end-use procedure to take place in a customs warehouse,
subject to the conditions provided for by those procedures.
4. Persons,
goods
and
means
of
transport
entering
or
leaving
free zones may be subject to customs controls.
2 The
goods
referred
to
in
paragraph
1
shall
not
be
regarded
as being under the customs warehousing procedure.
Article 244
Article 242
Buildings and activities in free zones
Responsibilities of the holder of the authorisation or
1. The
construction
of
any
building
in
a
free
zone
shall
procedure
require the prior approval of the customs authorities.
1. The holder of the authorisation and the holder of the
procedure shall be responsible for the following:
2. Subject to the customs legislation, any industrial,
commercial or service activity shall be permitted in a free
zone. The carrying on of such activities shall be subject to
(a) ensuring that goods under the customs warehousing
notification, in advance, to the customs authorities.
procedure are not removed from customs supervision; and
3. The
customs
authorities
may
impose
prohibitions
or
(b) fulfilling the obligations arising from the storage of goods
restrictions on the activities referred to in paragraph 2, having
covered by the customs warehousing procedure.
regard to the nature of the goods in question, or the
requirements of customs supervision, or security and safety
requirements.
2. By
way
of
derogation
from
paragraph
1,
where
the
auth
orisation concerns a public customs warehouse, it may provide
that the responsibilities referred to in points (a) or (b) of
4. The
customs
authorities
may
prohibit
persons
who
do
not
paragraph 1 devolve exclusively upon the holder of the
provide the necessary assurance of compliance with the customs
procedure.
provisions from carrying on an activity in a free zone.
3. The
holder
of
the
procedure
shall
be
responsible
for
Article 245
fulfilling the obligations arising from the placing of the goods
under the customs warehousing procedure.
Presentation of goods and their placing under the
procedure
1. Goods
brought
into
a
free
zone
shall
be
presented
to
S e c t i o n 3
customs and undergo the prescribed customs formalities in
any of the following cases:
F r e e z o n e s
Article 243
(a) where they are brought into the free zone directly from
Designation of free zones
outside the customs territory of the Union;
1. Member
States
may
designate
parts
of
the
customs
territory of the Union as free zones.
(b) where they have been placed under a customs procedure
which is ended or discharged when they are placed under
For each free zone the Member State shall determine the area
the free zone procedure;
covered and define the entry and exit points.
(c) where they are placed under the free zone procedure in
2. Member
States
shall
communicate
to
the
Commission
order to benefit from a decision granting repayment or
information on their free zones which are in operation.
remission of import duty;

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(d) where legislation other than the customs legislation provides
provides, paragraph 1 shall not preclude the use or
for such formalities.
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
2. Goods
brought
into
a
free
zone
in
circumstances
other commercial policies.
than those covered by paragraph 1 shall not be presented to
customs.
In the case of such use or consumption, no customs declaration
for the release for free circulation or temporary admission
3. Without
prejudice
to
Article
246,
goods
brought
into
a procedure shall be required.
free zone are deemed to be placed under the free zone
procedure:
Such declaration shall, however, be required if such goods are
(a) at the moment of their entry into a free zone, unless they
subject to a tariff quota or ceiling.
have already been placed under another customs procedure;
or
Article 248
(b) at the moment when a transit procedure is ended, unless
Taking goods out of a free zone
they are immediately placed under a subsequent customs
1. Without
prejudice
to
legislation
in
fields
other
than
procedure.
customs, goods in a free zone may be exported or re-
exported from the customs territory of the Union, or brought
into another part of the customs territory of the Union.
Article 246
Union goods in free zones
1. Union
goods
may
be
entered,
stored,
moved,
used, 2. Articles 134 to 149 shall apply to goods taken out of a
processed or consumed in a free zone. In such cases the
free zone into other parts of the customs territory of the Union.
goods shall not be regarded as being under the free zone
procedure.
Article 249
2. Upon application by the person concerned, the customs
Customs status
authorities shall establish the customs status as Union goods of
Where goods are taken out of a free zone into another part of
any of the following goods:
the customs territory of the Union or placed under a customs
procedure, they shall be regarded as non-Union goods unless
their customs status as Union goods has been proven.
(a) Union goods which enter a free zone;
(b) Union goods which have undergone processing operations
However, for the purposes of applying export duty and export
within a free zone;
licences or export control measures laid down under the
common agricultural or commercial policies, such goods shall
be regarded as Union goods, unless it is established that they do
not have the customs status of Union goods.
(c) goods released for free circulation within a free zone.
Article 247
CHAPTER 4
Non-Union goods in free zones
Specific use
1. Non-Union goods may, while they remain in a free zone,
be released for free circulation or be placed under the inward
S e c t i o n 1
processing, temporary admission or end-use procedure, under
T e m p o r a r y a d m i s s i o n
the conditions laid down for those procedures.
Article 250
In such cases the goods shall not be regarded as being under the
Scope
free zone procedure.
1. Under
the
temporary
admission
procedure
non-Union
goods intended for re-export may be subject to specific use in
the customs territory of the Union, with total or partial relief
2. Without
prejudice
to
the
provisions
applicable
to
supplies from import duty, and without being subject to any of the
or to victualling storage, where the procedure concerned so
following:

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(a) other charges as provided for under other relevant
4. The overall period during which goods may remain under
provisions in force;
the temporary admission procedure shall not exceed 10 years,
except in the case of an unforeseeable event.
(b) commercial policy measures, insofar as they do not prohibit
the entry or exit of goods into or from the customs territory
Article 252
of the Union.
Amount of import duty in case of temporary admission
with partial relief from import duty
2. The
temporary
admission
procedure
may
only
be
used 1. The amount of import duty in respect of goods placed
provided that the following conditions are met:
under the temporary admission procedure with partial relief
from import duty shall be set at 3 % of the amount of
import duty which would have been payable on those goods
had they been released for free circulation on the date on which
(a) the goods are not intended to undergo any change, except
they were placed under the temporary admission procedure.
normal depreciation due to the use made of them;
That amount shall be payable for every month or fraction of a
(b) it is possible to ensure that the goods placed under the
month during which the goods have been placed under the
procedure can be identified, except where, in view of the
temporary admission procedure with partial relief from
nature of the goods or of the intended use, the absence of
import duty.
identification measures is not liable to give rise to any abuse
of the procedure or, in the case referred to in Article 223,
where compliance with the conditions laid down in respect
of equivalent goods can be verified;
2. The
amount
of
import
duty
shall
not
exceed
that
which
would have been payable if the goods in question had been
released for free circulation on the date on which they were
placed under the temporary admission procedure.
(c) the holder of the procedure is established outside the
customs territory of the Union, except where otherwise
provided;
Article 253
Delegation of power
(d) the requirements for total or partial duty relief laid down in
The Commission shall be empowered to adopt delegated acts, in
the customs legislation are met.
accordance with Article 243, in order to determine:
Article 251
(a) the specific use referred to in Article 250(1);
Period during which goods may remain under the
temporary admission procedure
1. The
customs
authorities
shall
determine
the
period
within (b) the requirements referred to in point (d) of Article 250(2).
which goods placed under the temporary admission procedure
must be re-exported or placed under a subsequent customs
procedure. Such period shall be long enough for the objective
of authorised use to be achieved.
S e c t i o n 2
E n d - u s e
2. Except
where
otherwise
provided,
the
maximum
period
Article 254
during which goods may remain under the temporary
End-use procedure
admission procedure for the same purpose and under the
responsibility of the same authorisation holder shall be 24
1. Under
the
end-use
procedure,
goods
may
be
released
for
months, even where the procedure was discharged by placing
free circulation under a duty exemption or at a reduced rate of
the goods under another special procedure and subsequently
duty on account of their specific use.
placing them under the temporary admission procedure again.
2. Where
the
goods
are
at
a
production
stage
which
would
3. Where,
in
exceptional
circumstances,
the
authorised
use allow economically the prescribed end-use only, the customs
cannot be achieved within the period referred to in paragraphs
authorities may establish in the authorisation the conditions
1 and 2, the customs authorities may grant an extension, of
under which the goods shall be deemed to have been used
reasonable duration of that period, upon justified application by
for the purposes laid down for applying the duty exemption
the holder of the authorisation.
or reduced rate of duty.

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3. Where
goods
are
suitable
for
repeated
use
and
the operations are, or are to be, carried out. That rate may be
customs authorities consider it appropriate in order to avoid
adjusted, where appropriate, in accordance with Article 28.
abuse, customs supervision shall continue for a period not
exceeding two years after the date of their first use for the
purposes laid down for applying the duty exemption or
reduced rate of duty.
S e c t i o n 2
I n w a r d p r o c e s s i n g
4. Customs
supervision
under
the
end-use
procedure
shall
Article 256
end in any of the following cases:
Scope
1. Without
prejudice
to
Article
223,
under
the
inward
(a) where the goods have been used for the purposes laid down
processing procedure non-Union goods may be used in the
for the application of the duty exemption or reduced rate of
customs territory of the Union in one or more processing
duty;
operations without such goods being subject to any of the
following:
(b) where the goods have been taken out of the customs
territory of the Union, destroyed or abandoned to the State;
(a) import duty;
(c) where the goods have been used for purposes other than
(b) other charges as provided for under other relevant
those laid down for the application of the duty exemption
provisions in force;
or reduced duty rate and the applicable import duty has
been paid.
(c) commercial policy measures, insofar as they do not prohibit
the entry or exit of goods into or from the customs territory
5. Where
a
rate
of
yield
is
required,
Article
255
shall
apply
of the Union.
to the end-use procedure.
2. The
inward
processing
procedure
may
be
used
in
cases
6. Waste
and
scrap
which
result
from
the
working
or other than repair and destruction only where, without prejudice
processing of goods according to the prescribed end-use and
to the use of production accessories, the goods placed under the
losses due to natural wastage shall be considered as goods
procedure can be identified in the processed products.
assigned to the prescribed end-use.
In the case referred to in Article 223, the procedure may be
7. Waste
and
scrap
resulting
from
the
destruction
of
goods used where compliance with the conditions laid down in respect
placed under the end-use procedure shall be deemed to be
of equivalent goods can be verified.
placed under the customs warehousing procedure.
3. In
addition
to
paragraphs
1
and
2,
the
inward
processing
CHAPTER 5
procedure may also be used for any of the following goods:
Processing
S e c t i o n 1
(a) goods intended to undergo operations to ensure their
G e n e r a l p r o v i s i o n s
compliance with technical requirements for their release
for free circulation;
Article 255
Rate of yield
(b) goods which have to undergo usual forms of handling in
Except where a rate of yield has been specified in Union legis
accordance with Article 220.
lation governing specific fields, the customs authorities shall set
either the rate of yield or average rate of yield of the processing
operation or where appropriate, the method of determining
Article 257
such rate.
Period for discharge
1. The
customs
authorities
shall
specify
the
period
within
The rate of yield or average rate of yield shall be determined
which the inward processing procedure is to be discharged, in
on the basis of the actual circumstances in which processing
accordance with Article 216.

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That period shall run from the date on which the non-Union
import duty upon application by the holder of the authorisation
goods are placed under the procedure and shall take account of
or any other person established in the customs territory of the
the time required to carry out the processing operations and to
Union provided that that person has obtained the consent of
discharge the procedure.
the holder of the authorisation and the conditions of the auth
orisation are fulfilled.
2. The
customs
authorities
may
grant
an
extension,
of
reasonable duration, of the period specified pursuant to
2. Outward
processing
shall
not
be
allowed
for
any
of
the
paragraph 1, upon justified application by the holder of the
following Union goods:
authorisation.
(a) goods the export of which gives rise to repayment or
The authorisation may specify that a period which commences
remission of import duty;
in the course of a month, quarter or semester shall end on the
last day of a subsequent month, quarter or semester respect
ively.
(b) goods which, prior to export, were released for free circu
lation under a duty exemption or at a reduced rate of duty
by virtue of their end-use, for as long as the purposes of
3. In
the
case
of
prior
export
in
accordance
with
point
(c)
of
such end-use have not been fulfilled, unless those goods
Article 223(2), the authorisation shall specify the period within
have to undergo repair operations;
which the non-Union goods shall be declared for the inward
processing procedure, taking account of the time required for
procurement and transport to the customs territory of the
(c) goods the export of which gives rise to the granting of
Union.
export refunds;
The period referred to in the first subparagraph shall be set in
(d) goods in respect of which a financial advantage other than
months and shall not exceed six months. It shall run from the
refunds referred to in point (c) is granted under the
date of acceptance of the export declaration relating to the
common agricultural policy by virtue of the export of
processed products obtained from the corresponding equivalent
those goods.
goods.
3. The
customs
authorities
shall
specify
the
period
within
4. At the request of the holder of the authorisation, the
which goods temporarily exported must be re-imported into
period of six months referred to in paragraph 3 may be
the customs territory of the Union in the form of processed
extended, even after its expiry, provided that the total period
products, and released for free circulation, in order to be able to
does not exceed 12 months.
benefit from total or partial relief from import duty. They may
grant an extension, of reasonable duration, of that period, upon
justified application by the holder of the authorisation.
Article 258
Temporary re-export for further processing
Article 260
Upon application, the customs authorities may authorise some
Goods repaired free of charge
or all of the goods placed under the inward -processing
procedure, or the processed products, to be temporarily re-
1. Where it is established to the satisfaction of the customs
exported for the purpose of further processing outside the
authorities that goods have been repaired free of charge, either
customs territory of the Union, in accordance with the
because of a contractual or statutory obligation arising from a
conditions laid down for the outward processing procedure.
guarantee or because of a manufacturing or material defect, they
shall be granted total relief from import duty.
S e c t i o n 3
2. Paragraph
1
shall
not
apply
where
account
was
taken
of
O u t w a r d p r o c e s s i n g
the manufacturing or material defect at the time when the
goods in question were first released for free circulation.
Article 259
Scope
Article 261
1. Under
the
outward
processing
procedure
Union
goods
Standard exchange system
may be temporarily exported from the customs territory of
the Union in order to undergo processing operations. The
1. Under
the
standard
exchange
system
an
imported
product
processed products resulting from those goods may be
('replacement product') may, in accordance with paragraphs 2 to
released for free circulation with total or partial relief from
5, replace a processed product.

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2. The
customs
authorities
shall,
upon
application
authorise
TITLE VIII
the standard exchange system to be used where the processing
operation involves the repair of defective Union goods other
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE
than those subject to measures laid down under the common
UNION
agricultural policy or to the specific arrangements applicable to
certain goods resulting from the processing of agricultural
CHAPTER 1
products.
Formalities prior to the exit of goods
Article 263
3. Replacement
products
shall
have
the
same
eight-digit
Lodging a pre-departure declaration
Combined Nomenclature code, the same commercial quality
and the same technical characteristics as the defective goods
1. Goods to be taken out of the customs territory of the
had the latter undergone repair.
Union shall be covered by a pre-departure declaration to be
lodged at the competent customs office within a specific
time-limit before the goods are taken out of the customs
territory of the Union.
4. Where
the
defective
goods
have
been
used
before
export,
the replacement products must also have been used.
2. The
obligation
referred
to
in
paragraph
1
shall
be
waived:
The customs authorities shall, however, waive the requirement
(a) for means of transport and the goods carried thereon only
set out in the first subparagraph if the replacement product has
passing through the territorial waters or the airspace of the
been supplied free of charge, either because of a contractual or
customs territory of the Union without a stop within that
statutory obligation arising from a guarantee or because of a
territory; or
material or manufacturing defect.
(b) in other specific cases, where duly justified by the type of
goods or traffic or where required by international agree
5. The
provisions
which
would
be
applicable
to
the
ments.
processed products shall apply to the replacement products.
3. The
pre-departure
declaration
shall
take
the
form
of
one
of the following:
Article 262
Prior import of replacement products
1. The
customs
authorities
shall,
under
the
conditions
they (a) a customs declaration, where the goods to be taken out of
lay down, upon application by the person concerned, authorise
the customs territory of the Union are placed under a
replacement products to be imported before the defective goods
customs procedure for which such declaration is required;
are exported.
(b) a re-export declaration, in accordance with Article 270;
In the event of such prior import of a replacement product, a
guarantee shall be provided, covering the amount of the import
(c) an exit summary declaration, in accordance with
duty that would be payable should the defective goods not be
Article 271.
exported in accordance with paragraph 2.
4. The
pre-departure
declaration
shall
contain
the
particulars
2. The
defective
goods
shall
be
exported
within
a
period
of necessary for risk analysis for security and safety purposes.
two months from the date of acceptance by the customs auth
orities of the declaration for the release for free circulation of
the replacement products.
Article 264
Risk analysis
The customs office to which the pre-departure declaration
3. Where,
in
exceptional
circumstances,
the
defective
goods referred to in Article 263 is lodged shall ensure that, within a
cannot be exported within the period referred to in paragraph
specific time-limit, a risk analysis is carried out, primarily for
2, the customs authorities may grant an extension, of a
security and safety purposes, on the basis of that declaration
reasonable duration, of that period, upon justified application
and shall take the necessary measures based on the results of
by the holder of the authorisation.
that risk analysis.

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Article 265
3. Goods
to
be
taken
out
of
the
customs
territory
of
the
Union shall be subject, as appropriate, to the following:
Delegation of power
The Commission shall be empowered to adopt delegated acts, in
accordance with Article 284, in order to determine:
(a) the repayment or remission of import duty;
(a) the specific time-limit, referred to in Article 263(1), within
(b) the payment of export refunds;
which the pre-departure declaration is to be lodged before
the goods are taken out of the customs territory of the
Union taking into account the type of traffic;
(c) the collection of export duty;
(b) the specific cases where the obligation to lodge a pre-
departure declaration is waived in accordance with point
(d) the formalities required under provisions in force with
(c) of Article 263(2).
regard to other charges;
Article 266
(e) the application of prohibitions and restrictions justified on
Conferral of implementing powers
grounds of, inter alia, public morality, public policy or
public security, the protection of the health and life of
The Commission shall specify, by means of implementing acts,
humans, animals or plants, the protection of the
the time-limit referred to in Article 264, within which risk
environment, the protection of national treasures possessing
analysis is to be carried out taking into account the time-limit
artistic, historic or archaeological value and the protection
referred to in Article 263(1).
of industrial or commercial property, including controls
against drug precursors, goods infringing certain intellectual
property rights and cash, as well as the implementation of
Those implementing acts shall be adopted in accordance with
fishery conservation and management measures and of
the examination procedure referred to in Article 285(4).
commercial policy measures.
CHAPTER 2
4.
Release for exit shall be granted by the customs authorities
on condition that the goods in question will be taken out of the
Formalities on exit of goods
customs territory of the Union in the same condition as when:
Article 267
Customs supervision and formalities on exit
(a) the customs or re-export declaration was accepted; or
1. Goods to be taken out of the customs territory of the
Union shall be subject to customs supervision and may be
subject to customs controls. Where appropriate, the customs
(b) the exit summary declaration was lodged.
authorities may determine the route to be used, and the time-
limit to be respected when goods are to be taken out of the
customs territory of the Union.
Article 268
Conferral of implementing powers
2. Goods to be taken out of the customs territory of the
The Commission shall specify, by means of implementing acts,
Union shall be presented to customs on exit by one of the
the procedural rules on the exit referred to in Article 267.
following persons:
Those implementing acts shall be adopted in accordance with
(a) the person who takes the goods out of the customs territory
the examination procedure referred to in Article 285(4).
of the Union;
CHAPTER 3
(b) the person in whose name or on whose behalf the person
who takes the goods out of the customs territory of the
Export and re-export
Union acts;
Article 269
Export of Union goods
(c) the person who assumes responsibility for the carriage of
the goods prior to their exit from the customs territory of
1. Union
goods
to
be
taken
out
of
the
customs
territory
of
the Union.
the Union shall be placed under the export procedure.

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L 269/84
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Official Journal of the European Union
10.10.2013
2. Paragraph
1
shall
not
apply
to
any
of
the
following
Union declaration is not lodged as pre-departure declaration, an exit
goods:
summary declaration shall be lodged at the customs office of
exit.
(a) goods placed under the outward processing procedure;
Customs authorities may allow the exit summary declaration to
(b) goods taken out of the customs territory of the Union after
be lodged at another customs office, provided that the latter
having been placed under the end-use procedure;
immediately communicates or makes available electronically the
necessary particulars to the customs office of exit.
(c) goods delivered, VAT or excise duty exempted, as aircraft or
ship supplies, regardless of the destination of the aircraft or
2. The
exit
summary
declaration
shall
be
lodged
by
the
ship, for which a proof of such supply is required;
carrier.
(d) goods placed under the internal transit procedure;
Notwithstanding the obligations of the carrier, the exit summary
declaration may be lodged instead by one of the following
(e) goods moved temporarily out of the customs territory of
persons:
the Union in accordance with Article 155.
3. The
formalities
concerning
the
export
customs
declaration (a) the exporter or consignor or other person in whose name
laid down in the customs legislation shall apply in the cases
or on whose behalf the carrier acts;
referred to in points (a), (b) and (c) of paragraph 2.
(b) any person who is able to present the goods in question or
Article 270
have them presented at the customs office of exit.
Re-export of non-Union goods
1. Non-Union
goods
to
be
taken
out
of
the
customs
territory
of the Union shall be subject to a re-export declaration to be
3. Customs
authorities
may
accept
that
commercial,
port
or
lodged at the competent customs office.
transport information systems may be used to lodge an exit
summary declaration, provided that they contain the necessary
particulars for such declaration and that these particulars are
2. Articles 158 to 195 shall apply to the re-export declar
available within a specific time-limit, before the goods are
ation.
taken out of the customs territory of the Union.
3. Paragraph
1
shall
not
apply
to
any
of
the
following
goods:
4. Customs
authorities
may
accept,
instead
of
the
lodging
of
the exit summary declaration, the lodging of a notification and
(a) goods placed under the external transit procedure which
access to the particulars of an exit summary declaration in the
only pass through the customs territory of the Union;
economic operator's computer system.
(b) goods trans-shipped within, or directly re-exported from, a
Article 272
free zone;
Amendment and invalidation of the exit summary
declaration
(c) goods in temporary storage which are directly re-exported
1. The
declarant
may,
upon
application,
be
permitted
to
from a temporary storage facility.
amend one or more particulars of the exit summary declaration
after it has been lodged.
CHAPTER 4
Exit summary declaration
No amendment shall be possible after any of the following:
Article 271
Lodging an exit summary declaration
(a) the customs authorities have informed the person who
1. Where
goods
are
to
be
taken
out
of
the
customs
territory
lodged the exit summary declaration that they intend to
of the Union and a customs declaration or a re-export
examine the goods;

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EN
10.10.2013 Official
Journal
of
the
European
Union L
269/85
(b) the customs authorities have established that one or more
2. The
re-export
notification
shall
be
lodged
at
the
customs
particulars of the exit summary declaration are inaccurate or
office of exit of the goods by the person responsible for the
incomplete;
presentation of goods on exit in accordance with Article 267(2).
(c) the customs authorities have already granted the release of
3. The
re-export
notification
shall
contain
the
particulars
the goods for exit.
necessary to discharge the free zone procedure or to end the
temporary storage.
2. Where
the
goods
for
which
an
exit
summary
declaration Customs authorities may accept that commercial, port or
has been lodged are not taken out of the customs territory of
transport information systems may be used to lodge a re-
the Union, the customs authorities shall invalidate that
export notification, provided that they contain the necessary
declaration in either of the following cases:
particulars for such notification and these particulars are
available before the goods are taken out of the customs
territory of the Union.
(a) upon application by the declarant;
4. Customs
authorities
may
accept,
instead
of
the
lodging
of
the re-export notification, the lodging of a notification and
(b) within 150 days after the lodging of the declaration.
access to the particulars of a re-export notification in the
economic operator's computer system.
Article 273
Article 275
Conferral of implementing powers
Amendment and invalidation of the re-export notification
The Commission shall specify, by means of implementing acts,
the procedural rules for:
1. The
declarant
may,
upon
application,
be
permitted
to
amend one or more particulars of the re-export notification
after it has been lodged.
(a) lodging the exit summary declaration referred to in
Article 271;
No amendment shall be possible after any of the following:
(b) amending the exit summary declaration, in accordance with
(a) the customs authorities have informed the person who
the first subparagraph of Article 272(1);
lodged the re-export notification that they intend to
examine the goods;
(c) invalidating the exit summary declaration, in accordance
(b) the customs authorities have established that one or more
with Article 272(2).
particulars of the re-export notification are inaccurate or
incomplete;
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
(c) the customs authorities have already granted the release of
the goods for exit.
CHAPTER 5
2. Where
the
goods
for
which
a
re-export
notification
has
Re-export notification
been lodged are not taken out of the customs territory of the
Union, the customs authorities shall invalidate that notification
Article 274
in either of the following cases:
Lodging a re-export notification
1. Where non-Union goods referred to in points (b) and (c)
(a) upon application by the declarant;
of Article 270(3) are taken out of the customs territory of the
Union and the obligation to lodge an exit summary declaration
for those goods is waived, a re-export notification shall be
lodged.
(b) within 150 days after the lodging of the notification.

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L 269/86
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Official Journal of the European Union
10.10.2013
Article 276
Article 280
Conferral of implementing powers
Work programme
The Commission shall specify, by means of implementing acts,
1. In order to support the development of the electronic
the procedural rules for:
systems referred to in Article 278 and govern the setting up
of transitional periods, the Commission shall, by 1 May 2014,
draw up a work programme relating to the development and
(a) lodging the re-export notification referred to in Article 274;
deployment of the electronic systems referred to in
Article 16(1).
(b) amending the re-export notification, in accordance with the
2. The
work
programme
referred
to
in
paragraph
1
shall
first sub-paragraph of Article 275(1);
have the following priorities:
(c) invalidating the re-export notification in accordance with
(a) the harmonised exchange of information on the basis of
Article 275(2).
internationally accepted data models and message formats;
Those implementing acts shall be adopted in accordance with
(b) the reengineering of customs and customs related processes
the examination procedure referred to in Article 285(4).
in view of enhancing their efficiency, effectiveness and
uniform application and reducing compliance costs; and
CHAPTER 6
(c) the offering to economic operators of a wide range of elec
Relief from export duty
tronic customs services, enabling them to interact in the
same way with the customs authorities of any Member
Article 277
State.
Relief from export duty for Union goods temporarily
exported
3. The
work
programme
referred
to
in
paragraph
1
shall
be
Without prejudice to Article 259, Union goods which are
updated regularly.
temporarily exported from the customs territory of the Union
shall benefit from export duty relief, conditional upon their re-
import.
Article 281
Conferral of implementing powers
TITLE IX
The Commission shall adopt, by means of implementing acts,
the work programme referred to in Article 280.
ELECTRONIC SYSTEMS, SIMPLIFICATIONS, DELEGATION OF
POWER, COMMITTEE PROCEDURE AND FINAL PROVISIONS
Those implementing acts shall be adopted in accordance with
CHAPTER 1
the examination procedure referred to in Article 285(4).
Development of electronic systems
Article 278
Where the committee delivers no opinion, the Commission
shall not adopt the implementing acts referred to in
Transitional measures
paragraph 1 and the third subparagraph of Article 5(4) of
Regulation (EU) No 182/2011 shall apply.
Means for the exchange and storage of information, other than

the electronic data-processing techniques referred to in
Article 6(1), may be used on a transitional basis, until
31 December 2020 at the latest, where the electronic systems
CHAPTER 2
which are necessary for the application of the provisions of the
Simplifications in the application of the customs legislation
Code are not yet operational.
Article 282
Article 279
Tests
Delegation of power
The Commission may authorise one or more Member States,
upon application, to test for a limited period of time simplifi
The Commission shall be empowered to adopt delegated acts in
cations in the application of the customs legislation, especially
accordance with Article 284 specifying the rules on the
when IT-related. The test shall not affect the application of the
exchange and storage of data in the situation referred to in
customs legislation in those Member States that are not partici
Article 278.
pating in such test and shall be evaluated periodically.

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EN
10.10.2013 Official
Journal
of
the
European
Union L
269/87
Article 283
notification of that act to the European Parliament and the
Council or if, before the expiry of that period, the European
Conferral of implementing powers
Parliament and the Council have both informed the
The Commission shall adopt, by means of implementing act,
Commission that they will not object. That period shall be
the decisions referred to in Article 282.
extended by two months at the initiative of the European
Parliament or of the Council.
Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 285(4).
Article 285

Committee procedure
1. The
Commission
shall
be
assisted
by
the
Customs
Code
CHAPTER 3
Committee. That committee shall be a committee within the
meaning of Regulation (EU) No 182/2011.
Delegation of power and committee procedure
Article 284
2. Where
reference
is
made
to
this
paragraph,
Article
4
of
Exercise of the delegation
Regulation (EU) No 182/2011 shall apply.
1. The
power
to
adopt
delegated
acts
is
conferred
on
the
Commission subject to the conditions laid down in this Article.
3. Where
reference
is
made
to
this
paragraph,
Article
8
of
Regulation (EU) No 182/2011 in conjunction with Article 4
thereof shall apply.
2. The power to adopt delegated acts referred to in Articles
2, 7, 10, 20, 24, 31, 36, 40, 62, 65, 75, 88, 99, 106, 115,
122, 126, 131, 142, 151, 156, 160, 164, 168, 175, 180, 183,
186, 196, 206, 212, 213, 221, 224, 231, 235, 253, 265, and
4. Where
reference
is
made
to
this
paragraph,
Article
5
of
279 shall be conferred on the Commission for a period of five
Regulation (EU) No 182/2011 shall apply.
years from 30 October 2013. The Commission shall draw up a
report in respect of the delegation of power not later than nine
months before the end of the five-year period. The delegation of
power shall be tacitly extended for periods of an identical
5. Where
reference
is
made
to
this
paragraph,
Article
8
of
duration, unless the European Parliament or the Council
Regulation (EU) No 182/2011 in conjunction with Article 5
opposes such extension not later than three months before
thereof shall apply.
the end of each period.
6. Where the opinion of the committee is to be obtained by
3. The delegation of power referred to in Articles 2, 7, 10,
written procedure and reference is made to this paragraph, that
20, 24, 31, 36, 40, 62, 65, 75, 88, 99, 106, 115, 122, 126,
procedure shall be terminated without result only when, within
131, 142, 151, 156, 160, 164, 168, 175, 180, 183, 186, 196,
the time-limit for delivery of the opinion, the chair of the
206, 212, 213, 221, 224, 231, 235, 253, 265, and 279 may
committee so decides.
be revoked at any time by the European Parliament or by the
Council. A decision to revoke shall put an end to the delegation
of the power specified in that decision. It shall take effect the
day following the publication of the decision in the Official
CHAPTER 4
Journal of the European Union or at a later date specified
Final provisions
therein. It shall not affect the validity of any delegated acts
already in force.
Article 286
Repeal and amendment of legislation in force
1. Regulation
(EC)
No
450/2008
is
repealed.
4. As
soon
as
it
adopts
a
delegated
act,
the
Commission
shall
notify it simultaneously to the European Parliament and to the
Council.
2. Regulation (EEC) No
3925/91, Regulation (EEC)
No 2913/92 and Regulation (EC) No 1207/2001 are repealed
from the date referred to in Article 288(2).
5. A delegated act adopted pursuant to Articles 2, 7, 10, 20,
24, 31, 36, 40, 62, 65, 75, 88, 99, 106, 115, 122, 126, 131,
142, 151, 156, 160, 164, 168, 175, 180, 183, 186, 196, 206,
212, 213, 221, 224, 231, 235, 253, 265, or 279 shall enter
3. References
to
the
repealed
Regulations
shall
be
construed
into force only if no objection has been expressed either by the
as references to this Regulation and shall be read in accordance
European Parliament or the Council within two months of
with the correlation tables set out in the Annex.

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L 269/88
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Official Journal of the European Union
10.10.2013
4. In the sixth indent of Article 3(1) of Regulation (EEC)
Article 288
No 2913/92, the phrase 'and Mayotte' is deleted as from
1 January 2014.
Application
1. Articles 2, 7, 8, 10, 11, 17, 20, 21, 24, 25, 31, 32, 36,
37, 40, 41, 50, 52, 54, 58, 62, 63, 65, 66, 68, 75, 76, 88, 99,
5. The first indent of point (a) of Article 9(1) of Regulation
100, 106, 107, 115, 122, 123, 126, 131, 132, 138, 142, 143,
(EEC) No 2658/87 is deleted from the date referred to in
151, 152, 156, 157, 160, 161, 164, 165, 168, 169, 175, 176,
Article 288(2).
178, 180, 181, 183, 184, 186, 187, 193, 196, 200, 206, 207,
209, 212, 213, 216, 217, 221, 222, 224, 225, 231, 232, 235,
Article 287
236, 239, 253, 265, 266, 268, 273, 276, 279, 280, 281, 283,
284, 285 and 286 shall apply as from 30 October 2013.
Entry into force
This Regulation shall enter into force on the twentieth day
following that of its publication in the Official Journal of the
2. Articles
other
than
those
referred
to
in
paragraph
1
shall
European Union.
apply as from 1 June 2016.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Strasbourg, 9 October 2013.
For the European Parliament
For the Council
The President
The President
M. SCHULZ
V. LEKEVIIUS

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EN
10.10.2013 Official
Journal
of
the
European
Union L
269/89
ANNEX
CORRELATION TABLE
Regulation (EC) No 450/2008 This
Regulation
Article 1(1) and (2) Article
1(1)
and
(2)
Article 1(3), first subparagraph Article
1(3)
Article 1(3), second subparagraph Article
2
Article 2 Article
3
Article 3 Article
4
Article 4, points 1 to 8 Article
5,
points
1
to
8
Article 4, point 9 Article
5,
points
9
and
10
Article 4, point 10 Article
5,
point
12
Article 4, points 11 and 12 Article
5,
points
15
and
16
Article 4, points 13 to 17 Article
5,
points
18
to
22
Article 4, point 18(a), first sentence Article
5,
point
23(a)
Article 4, point 18(a), second sentence Article
130(3)
Article 4, point 18(b) and (c) Article
5,
point
23(b)
and
(c)
Article 4, points 19 to 26 Article
5,
points
24
to
31
Article 4, point 27 to 32 Article
5,
points
33
to
38
Article 4, point 33
—
Article 5(1), first subparagraph Article
6(1)
Article 5(1), second and third subparagraphs Articles
6(3)
and
7(b)
Article (5)(2) Articles
6(2),
7(a)
and
8(1)(a)
Article 6 Article
12
Article 7 Article
13
Article 8 Article
14
Article 9 Article
15
Article 10(1) Articles
9
and
16(1)
Article 10(2) Articles
10,
11
and
17
Article 11(1), first and second subparagraphs Article
18
Article 11(1), third subparagraph Article
18(2),
first
subparagraph
Article 11(2) Article
18(3)
Article 11(3)(a) Article
18(2),
second
subparagraph
and
Article
21
Article 11(3)(b) Article
21
Article 11(3)(c)
—
Article 12(1) Article
19(1)
Article 12(2), first subparagraph Article
19(2),
first
subparagraph
Article 12(2), second subparagraph Article
19(2),
second
subparagraph
and
Article
20(b)

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L 269/90
EN
Official Journal of the European Union
10.10.2013
Regulation (EC) No 450/2008 This
Regulation
Article 13(1) Article
38(1)
Article 13(2) Article
38(2)
and
(3)
Article 13(3) Article
38(4)
Article 13(4) Article
38(5),
first
sentence
Article 13(5)
—
Article 13(6) Article
23(2)
Article 14 Article
39
Article 15(1)(a)
Article 22, Article 24(a) to (g) and Article 25(a) and (b)
Article 15(1)(b) Articles
23(4)(b)
and
24(h)
Article 15(1)(c)
—
Article 15(1)(d) Article
22(1),
third
subparagraph
and
24(a)
Article 15(1)(e) Article
40(b)
Article 15(1)(f) Article
25(b)
Article 15(1)(g) Articles
23(4)(b),
24(h),
24(c),
28,
31(b)
and
32
Article 15(1)(h)
—
Article 15(2)
—
Article 16(1) Article
22(1),
first
and
second
subparagraphs
Article 16(2) Article
22(3),
first
and
second
subparagraphs
Article 16(3) Article
22(2)
Article 16(4), first subparagraph
Article 22(6), first subparagraph, first sentence
Article 16(4), second subparagraph Article
22(6),
first
subparagraph,
second
sentence
and
Article 22(7)
Article 16(5)(a) Article
22(6),
second
subparagraph
and
Article
24(g)
Article 16(5)(b) Article
24(f)
Article 16(6) Article
23(3)
Article 16(7) Article
29
Article 17 Article
26
Article 18(1) to (3) Article
27
Article 18(4) Article
32
Article 19(1) Article
28(1)(a)
Article 19(2) and (3) Article
28(2)
and
(3)
Article 19(4) Article
28(4),
first
subparagraph
and
second
subparagraph,
first sentence
Article 19(5) Article
31(a)
Article 20(1) to (4) Article
33
Article 20(5) Article
34(4)
Article 20(6), first subparagraph Article
34(5),
first
sentence
Article 20(6), second subparagraph Article
34(6)

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EN
10.10.2013 Official
Journal
of
the
European
Union L
269/91
Regulation (EC) No 450/2008 This
Regulation
Article 20(7)
Articles 22, 23, 24, 25 and 32
Article 20(8)(a) Article
34(1)
to
(3)
Article 20(8)(b) Article
34(9)
and
Article
37(1)(a)
Article 20(8)(c) Article
34(11)
and
37(2)
Article 20(9) Articles
35,
36(b)
and
37(1)(c)
and
(d)
Article 21 Article
42
Article 22 Article
43
Article 23 Article
44
Article 24(1) and (2) Article
45(1)
and
(2)
Article 24(3), first subparagraph Article
45(3)
Article 24(3), second subparagraph
—
Article 25(1) Article
46(1)
Article 25(2), first subparagraph Article
46(2)
Article 25(2), second and third subparagraphs Article
46(3)
Article 25(3) Article
46(4)
to
(8)
and
Article
50(1)
Article 26 Article
47
Article 27 Article
48
Article 28(1) and (2) Article
49
Article 28(3) Article
50(2)
Article 29 Article
51
Article 30(1) Article
52
Article 30(2)
—
Article 31(1) Article
53(1)
Article 31(2) Article
53(3)
Article 31(3) Article
54
Article 32 Article
55
Article 33(1) to (4) Article
56(1)
to
(4)
Article 33(5) Articles
56(5)
and
58(1)
Article 34 Article
57(1),(2)
and
(3)
Article 35 Article
59
Article 36 Article
60
Article 37 Article
61
Article 38
Articles 62, 63, 67 and 68
Article 39(1) and (2) Article
64(1)
and
(2)
Article 39(3) Article
64(3),
first
subparagraph
Article 39(4) and (5) Article
64(4)
and
(5)

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L 269/92
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Official Journal of the European Union
10.10.2013
Regulation (EC) No 450/2008 This
Regulation
Article 39(6) Article
64(3),
second
subparagraph,
Article
64(6)
and
Articles 63 to 68
Article 40 Article
69
Article 41 Article
70
Article 42(1) Article
74(1)
Article 42(2) Article
74(2)(a)
to
(c)
and
the
introductory
sentence
of
point (d)
Article 42(3) Article
74(3)
Article 43(a) Articles
71,
72
and
76(a)
Article 43(b) Article
74(2)(d),
points
(i),
(ii)
and
(iii)
Article 43(c)
—
Article 43(d)
Articles 73 and 75 and Article 76(b) and (c)
Article 44 Article
77
Article 45 Article
78
Article 46 Article
79
Article 47 Article
80
Article 48 Article
81
Article 49 Article
82
Article 50 Article
83
Article 51 Article
84
Article 52 Article
85
Article 53(1) to (3) Article
86(1)
to
(3)
Article 53(4) Article
86(6)
Article 54(a) and (b) Article
86(5)
and
Article
88(a)
Article 54(c) Article
86(4)
and
Article
88(b)
Article 55(1) Article
87(1)
Article 55(2), first subparagraph Article
87(2)
Article 55(2), second subparagraph Article
88(c)
Article 55(3) and (4) Article
87(3)
and
(4)
Article 56(1) to (5) Article
89(1)
to
(5)
Article 56(6) Article
89(7)
Article 56(7) Article
89(9)
Article 56(8) Article
89(2),
second
subparagraph
Article 56(9), first indent Article
100(1)(b)
Article 56(9), second indent Articles
89(8)
and
99(a)
Article 56(9), third indent Article
89(2),
second
subparagraph
Article 57(1) and (2) Article
90
Article 57(3) Article
100(1)(a)

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EN
10.10.2013 Official
Journal
of
the
European
Union L
269/93
Regulation (EC) No 450/2008 This
Regulation
Article 58, first paragraph Article
91
Article 58, second paragraph
—
Article 59(1), first subparagraph Article
100(1)
Article 59(1), second subparagraph Article
99(b)
Article 59(2) Article
92(2)
Article 60 Article
93
Article 61 Article
94
Article 62(1) and (2) Article
95(1)
and
(2)
Article 62(3)
Article 22, Article 24(a) to (g), Article 25(a) and (b) and
Article 99(c)
Article 63(1) and (2)
—
Article 63(3)(a)
—
Article 63(3)(b) Articles
96(1)(a),
96(2),
100(1)(c)
and
100(2)
Article 63(3)(c) Article
96(1)(b),96(2),
100(1)(c)
and
100(2)
Article 64 Article
97
Article 65(1) and (2) Article
98
Article 65(3) Articles
99(d)
and
100(1)(b)
Article 66 Article
101(1)
and
(2)
Article 67(1), first and second subparagraphs Article
102(1)
Article 67(1), third subparagraph Article
106
Article 67(2) and (3) Article
102(2)
and
(3),
first
subparagraph
Article 68(1) and (2) Article
103(1)
and
(2)
Article 68(3) Article
103(3)(a)
Article 68(4) Article
103(4)
Article 69 Article
104
Article 70 Article
105(1)
to
(5)
Article 71 Article
105(6)
Article 72(1) and (2) Article
108(1)
and
(2)
Article 72(3) Articles
108(3)
and
115
Article 73 Article
109
Article 74 Article
110
Article 75 Article
111
Article 76
—
Article 77(1), first subparagraph Article
112(1)
Article 77(1), second and third subparagraphs Article
112(2)
Article 77(2) Article
112(3)
Article 77(3) Article
112(4)

---

L 269/94
EN
Official Journal of the European Union
10.10.2013
Regulation (EC) No 450/2008 This
Regulation
Article 78(1), first subparagraph Article
113
Article 78(1), second subparagraph Articles
99(d)
and
100(1)(b)
Article 78(2) to (4) Article
114(1)
to
(3)
Article 78(5) Article
114(4)
Article 79(1) Article
116(1)
Article 79(2) to (5) Article
116(4)
to
(7)
Article 80 Article
117(1)
Article 81(1) and (2) Article
118(1)
and
(2)
Article 81(3) Article
118(4)
Article 82(1) Article
119(1)
Article 82(2) Article
119(3)
Article 83 Article
120(1)
Article 84(1) Article
121(1)
Article 84(2) Article
121(3)
Article 85, first sentence
Articles 116(2), 117(2), 118(3), 119(2), 120(2), 121(2) and
123(1)
Article 85, second sentence Articles
106(3),
122
and
123(2)
Article 86(1) introductory sentence Article
124(1)
introductory
sentence
and
point
(a)
Article 86(1) (a) to (c)
Article 124(1) (b) to (d)
Article 86(1) (d) and (e) Article
124(1)
(e)
Article 86(1) (f) to (k) Article
124(1)
(f)
to
(k)
Article 86(2) and (3) Article
124(2)
and
(3)
Article 86(4) to (6) Article
124(5)
to
(7)
Article 86(7) Article
126
Article 87(1) Articles
127(1)
and
127(2)(a)
Article 87(2), first subparagraph Article
127(3),
first
subparagraph
Article 87(2), second subparagraph Article
127(8)
Article 87(3), first subparagraph, point (a) Articles
127(2)(b)
and
131(a)
Article 87(3), first subparagraph, points (b) and (c) Article
131(b)
Article 87(3), first subparagraph, point (d) Articles
127(3)
and
161(a)
Article 87(3), second subparagraph
—
Article 88(1), first subparagraph, first sentence Article
6(1)
Article 88(1), first subparagraph, second sentence Article
127(7)
Article 88(1), second subparagraph Article
6(2)
Article 88(2) Article
127(4),
first
subparagraph
Article 88(3) Article
127(4),
second
subparagraph
and
(6)
Article 88(4), first subparagraph Article
133(1),
first
subparagraph

---

EN
10.10.2013 Official
Journal
of
the
European
Union L
269/95
Regulation (EC) No 450/2008 This
Regulation
Article 88(4), second and third subparagraphs Articles
6(2)
and
7(a)
Article 89(1) Article
129(1)
Article 89(2)
—
Article 90 Article
130(1)
Article 91 Article
134
Article 92(1), first subparagraph Article
135(1)
Article 92(1), second subparagraph Article
135(2)
Article 92(1), third subparagraph
—
Article 92(2) to (5) Article
135(3)
to
(6)
Article 93(1) Article
136
Article 93(2)
—
Article 94 Article
137
Article 95(1) Article
139(1)
Article 95(2) and (3) Article
139(3)
and
(4)
Article 95(4) Article
139(6)
Article 96(1) and (2) Article
140
Article 96(3) Article
139(7)
Article 97(1) Article
149
Article 97(2) Article
150
Article 98(1) Article
144
Article 98(2) Article
139(5)
Article 99 Article
141(1)
Article 100 Article
141(2)
Article 101(1) Article
153(1)
Article 101(2)(a) Articles
153(2)
and
156(a)
Article 101(2)(b) Articles
156(b)
and
157
Article 101(2)(c) Articles
153(3)
and
156(c)
Article 102 Article
154
Article 103 Articles
155(2)
and
156(d)
Article 104(1) Article
158(1)
Article 104(2) Article
158(3)
Article 105(1) Article
159(1)
and
(2)
Article 105(2)(a) and (b) Articles
159(3)
and
161(a)
Article 105(2)(c) Articles
22(1),
third
subparagraph,
and
25(c)
Article 106(1), first subparagraph, first sentence Article
179(1),
first
subparagraph
Article 106(1), first subparagraph, second sentence
—
Article 106(2) Article
179(3)
and
(6)

---

L 269/96
EN
Official Journal of the European Union
10.10.2013
Regulation (EC) No 450/2008 This
Regulation
Article 106(3) Article
179(5)
Article 106(4), first subparagraph, point (a)
Article 22, Article 24(a) to (g) and Article 25(a) and (b)
Article 106(4), first subparagraph, point (b) Articles
23(4)(a)
and
24(h)
Article 106(4), first subparagraph, point (c)
Article 179(1), second subparagraph, Article 179(2) and
Article 180
Article 106(4), first subparagraph, point (d) Article
22(1),
third
subparagraph
and
24(a)
Article 106(4), first subparagraph, point (e) Article
25(b)
Article 106(4), first subparagraph, point (f) Articles
23(4)(b),
24(h),
28,
31(b)
and
32
Article 106(4), first subparagraph, points (g) and (h) Article
181
Article 106(4), second subparagraph
—
Article 107(1), first sentence Article
6(1)
Article 107(1), second sentence Article
182(1)
Article 107(2) Article
158(2)
Article 107(3) Articles
160,
161(b),
182(2)
to
(4),
183
and
184
Article 108(1), first subparagraph, first sentence Article
162
Article 108(1), first subparagraph, second and third Article 170(4)
sentences
Article 108(1), second subparagraph Articles
6(2),
7(a)
and
8(1)(a)
Article 108(2) Article
163(1)
and
(2)
Article 108(3), first subparagraph Article
6(1)
Article 108(3), second subparagraph
—
Article 108(4) Articles
163(3),
164
and
165(b)
Article 109(1) Article
166(1)
Article 109(2) Articles
166(2)
and
168
(a)
Article 109(3) Articles
6(2),
7(a),
8(1)(a)
and
165(a)
Article 110(1), first subparagraph Article
167(1),
first
subparagraph
Article 110(1), second subparagraph Article
167(1),
third
subparagraph
Article 110(1), third subparagraph
Article 167(2) and (3) and Article 168(d)
Article 110(2) and (3) Article
167(4)
and
(5)
Article 111(1) Article
170(1)
Article 111(2), first sentence Article
170(2)
Article 111(2), second sentence Article
170(3)(a)
and
(b)
Article 111(3) Articles
170(3)(c)
Article 112(1), first subparagraph Article
172(1)
Article 112(1), second subparagraph, first sentence Article
182(2)
Article 112(1), second subparagraph, second sentence Article
182(3)
Article 112(2)
—
Article 112(3) Article
172(2)

---

EN
10.10.2013 Official
Journal
of
the
European
Union L
269/97
Regulation (EC) No 450/2008 This
Regulation
Article 112(4) Articles
176(b)
Article 113(1) and (2) Article
173(1)
and
(2)
Article 113(3) Articles
173(3)
and
176(c)
Article 114(1) Article
174(1)
Article 114(2), first subparagraph Article
174(2)
Article 114(2), second subparagraph Article
175
Article 115, first paragraph Article
177(1)
Article 115, second paragraph Articles
177(2)
and
178
Article 116(1) Article
185(1)
Article 116(2), first subparagraph, point (a)
Article 22, Article 24(a) to (g) and Article 25(a) and (b)
Article 116(2), first subparagraph, point (b) Articles
23(4)(a),
23(5),
24(h)
and
25(c)
Article 116(2), first subparagraph, points (c) and (d) Articles
185(2)
and
186(a)
Article 116(2), first subparagraph, point (e) Article
22(1),
third
subparagraph
and
24(a)
Article 116(2), first subparagraph, point (f) Article
25(b)
Article 116(2), first subparagraph, point (g) Articles
23(4)(b),
24(h),
28,
31(b)
and
32
Article 116(2), first subparagraph, points (h) and (i) Articles
186(b)
and
187
Article 116(2), second subparagraph
—
Article 117 Article
188
Article 118 Article
189
Article 119(1) and (2) Article
190
Article 119(3) Article
193
Article 120 Article
191
Article 121 Article
192
Article 122 Article
193
Article 123(1) and (2) Article
194
Article 123(3) Article
179(4)
Article 124(1) Article
195(1)
Article 124(2)
Article 195(2) and (3) and Article 196
Article 125 Article
197
Article 126(1) Article
198(1)
Article 126(2)
Article 198(2), first subparagraph, first sentence
Article 127(1) Article
199
Article 127(2) Article
198(3)(d)
Article 128 Article
198(2),
first
subparagraph,
second
sentence
and
second subparagraph, Article 198(3)(a) to (c) and
Article 200
Article 129 Article
201
Article 130(1) Article
203(1),
first
subparagraph

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L 269/98
EN
Official Journal of the European Union
10.10.2013
Regulation (EC) No 450/2008 This
Regulation
Article 130(2) to (5) Article
203(2)
to
(5)
Article 131(a)
—
Article 131(b) Article
204
Article 132 Article
205
Article 133 Article
208(1)
Article 134
Articles 202, 203(1), second subparagraph, 203(6), 206,
207 and 209
Article 135 Article
210
Article 136(1) Article
211(1)
Article 136(2), first subparagraph, point (a)
Article 22, Article 24(a) to (g) and Article 25(a) and (b)
Article 136(2), first subparagraph, point (b) Articles
23(4)(a)
and
24(h)
Article 136(2), first subparagraph, point (c) Article
212(a)
Article 136(2), first subparagraph, point (d) Article
22(1),
third
subparagraph
and
24(a)
Article 136(2), first subparagraph, point (e) Article
25(b)
Article 136(2), first subparagraph, point (f) Articles
23(4)(b),
24(h),
28,
31(b)
and
32
Article 136(2), first subparagraph, point (g)
—
Article 136(2), first subparagraph, point (h)
—
Article 136(2), second subparagraph
—
Article 136(3), first subparagraph, point (a) Article
211(3),
first
subparagraph,
point
(a)
Article 136(3), first subparagraph, point (b) Article
211(3),
first
subparagraph,
points
(b)
and
(c)
Article 136(3), first subparagraph, point (c) Article
211(3),
first
subparagraph,
point
(d)
Article 136(3), second subparagraph Article
212(b)
Article 136(4), first subparagraph Article
211(4)
Article 136(4), second subparagraph Article
211(5)
Article 136(4), third subparagraph Article
211(6)
Article 136(4), fourth subparagraph, points (a) and (b) Article
213
Article 136(4), fourth subparagraph, point (c) Article
212(c)
Article 136(5) Article
23(2)
Article 137(1) Article
214(1)
Article 137(2) Article
214(2)
and
Article
7(c)
Article 138 Article
215(1)
to
(3)
Article 139 Article
218
Article 140(1) Article
219
Article 140(2) Articles
221(a)
and
222(b)
Article 141 Article
220
Article 142(1), first, second and third subparagraphs Article
223(1)
Article 142(1), fourth subparagraph Article
224(a)

---

EN
10.10.2013 Official
Journal
of
the
European
Union L
269/99
Regulation (EC) No 450/2008 This
Regulation
Article 142(2), first subparagraph, point (a) Article
223(2),
first
subparagraph,
point
(a)
Article 142(2), first subparagraph, points (b) and (c) Article
223(2),
first
subparagraph,
points
(c)
and
(d)
Article 142(2), second subparagraph Article
223(2),
first
subparagraph,
point
(b)
and
Article 224(c)
Article 142(3), first subparagraph Article
223(3)
Article 142(3), second subparagraph Article
224(d)
Article 142(4) Article
223(4)
Article 143 Articles
211(2),
216,
217,
221(b),
222(b),
224(b),
225,
228, 229, 230, 231(b), 232, 233(4), 235, 236, 243(2),
251(4), 254(2), (3), (6) and (7) and 257(4)
Article 144(1) Article
226(1)
Article 144(2) Articles
226(2)
and
231(a)
Article 144(3) Article
226(3)
Article 144(4)
—
Article 145(1) and (2) Article
227
Article 145(3), first subparagraph Article
155(1)
Article 145(3), second subparagraph Article
157
Article 146 Article
233(1)
to
(3)
Article 147 Article
234
Article 148(1) Article
237(1)
Article 148(2), first subparagraph Article
237(2)
Article 148(2), second subparagraph Articles
237(3)
and
239
Article 149 Article
242
Article 150(1) Article
238(1)
Article 150(2)(a)
—
Article 150(2)(b) Article
238(2)
Article 150(3)
—
Article 151(1), first subparagraph Article
144
Article 151(1), second subparagraph Article
145(3)
Article 151(2) Article
145(5)
and
(11)
Article 151(3)
—
Article 151(4) Article
147(4)
Article 151(5)
Article 145(1), (2), (4) and (6) to (10), Article 146,
Article 147(3) and (4) and Article 148 and 151
Article 152 Article147(1)
and
(2)
Article 153 Article
240
Article 154(1)(a) Article
237(3),
first
sentence
Article 154(1)(b) Article
241(1)
Article 154(2)
Article 237(3), second sentence and Article 241(2)

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L 269/100
EN
Official Journal of the European Union
10.10.2013
Regulation (EC) No 450/2008 This
Regulation
Article 155(1) Article
243(1)
Article 155(2) and (3) Article
243(3)
and
(4)
Article 156 Article
244
Article 157 Article
245
Article 158 Article
246
Article 159 Article
247
Article 160 Article
248
Article 161 Article
249
Article 162 Article
250
Article 163 Article
251(1)
to
(3)
Article 164, first paragraph Article
253
Article 164, second paragraph
—
Article 165 Article
252
Article 166(1) Article
254(1)
Article 166(2) and (3) Article
254(4)
and
(5)
Article 167 Article
255
Article 168 Article
256
Article 169 Article
257(1)
to
(3)
Article 170 Article
258
Article 171(1) and (2) Article
259(1)
and
(2)
Article 171(3) Article
86(5)
Article 171(4) Article
259(3)
Article 172 Article
260
Article 173 Article
261
Article 174 Article
262
Article 175(1), first subparagraph Article
263(1)
Article 175(1), second subparagraph Article
263(2)(a)
Article 175(2) and (3) Article
263(3)
and
(4)
Article 176(1)(a) and (b)
Article 263(2)(b) and Article 265(b)
Article 176(1)(c) and (d) Article
265(b)
Article 176(1)(e) Article
161(a)
Article 176(2)
—
Article 177(1) and (2) Article
267(1)
and
(3)
Article 177(3) Article
267(2)
Article 177(4) Article
267(2)
Article 177(5) Article
268
Article 178(1) Article
269(1)

---

EN
10.10.2013 Official
Journal
of
the
European
Union L
269/101
Regulation (EC) No 450/2008 This
Regulation
Article 178(2)(a) Article
269(2)(a)
and
(b)
Article 178(2)(b) Article
269(2)(d)
and
(e)
Article 178(3) Articles
269(3)
Article 179 Article
270
Article 180(1) Article
271(1),
first
subparagraph
Article 180(2), first sentence Article
6(1)
Article 180(2), second sentence Article
271(3)
Article 180(3), first subparagraph Article
6(2)
Article 180(3), second subparagraph Article
271(4)
Article 180(4) Article
271(2)
Article 181, first and second paragraphs Article
272(1)
Article 181, second paragraph and third paragraph
—
Article 182(1) Article
277
Article 182(2)
—
Article 183(1) Articles
16(1)
and
17
Article 183(2)(a) and (b)
—
Article 183(2)(c) Articles
280
and
283
Article 184 Article
285
Article 185
—
Article 186 Article
286(2)
and
(3)
Article 187 Article
287
Article 188(1) Article
288(1)
Article 188(2) Article
288(2)
Article 188(3) Article
288(1)

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Document Outline

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