Union Customs Code

02013R0952-20161224 → 02013R0952-20190515

Article 34 Management of decisions relating to binding information 1. A BTI decision shall cease to be valid before the end of the period referred to in Article 33(3) where it no longer conforms to the law, as a result of either … 447 unchanged words … with 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; or (b) in other specific cases. 9. Where a BTI or BOI decision ceases to be valid in accordance with point (b) of paragraph 1 or paragraphs with paragraph 2, or is revoked in accordance with paragraph 5, 7 or 8 apply, a 8, the 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in respect of binding contracts which were based upon that decision and were concluded before it ceased to be valid or was revoked. That extended use shall not apply where a BOI decision is taken for goods to be exported. The extended use referred to in the first subparagraph shall not 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 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 validity of the certificate. In order to benefit from the extended use of a BTI or BOI decision, the holder of that decision shall lodge an application to the customs authority that took the decision within 30 days of the date on which it ceases to be valid or is revoked, indicating the quantities for which a period of extended use is requested and the Member State or Member States in which goods will be cleared under the period of extended use. That 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. 10. The Commission shall notify the customs authorities where: (a) the taking of BTI and BOI decisions, for goods whose correct and uniform tariff classification or determination of origin is not ensured, is suspended; or (b) the suspension referred to in point (a) is withdrawn. 11. The Commission may adopt decisions requesting Member States to revoke BTI or BOI decisions, to ensure a correct and uniform tariff classification or determination of the origin of goods.

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Article 124 Extinguishment 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 or export shall be extinguished in any of the following ways: (a) where the debtor can no longer be notified of the customs debt, in accordance with Article 103; (b) by payment of the amount of import or export duty; (c) subject to paragraph 5, by remission of the amount of import or export duty; (d) where, in respect of goods declared for a customs procedure entailing the obligation to pay import or export duty, the customs declaration is invalidated; (e) where goods liable to import or export duty are confiscated or seized and simultaneously or subsequently confiscated; (f) where goods liable to import or export duty are destroyed under customs supervision or abandoned to the State; (g) where the disappearance of the goods or the non-fulfilment of obligations arising from the customs legislation results from the total destruction or irretrievable loss of those 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 the purpose of this point, goods shall be considered as irretrievably lost when they have been rendered unusable by any person; (h) where the customs debt was incurred pursuant to Article 79 or 82 and where the following conditions are fulfilled: (i) the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the temporary storage or of the customs procedure concerned and did not constitute an attempt at deception; (ii) all of the formalities necessary to regularise the situation of the goods are subsequently carried out; (i) where goods released for free circulation duty-free, or at a reduced rate of import duty by virtue of their end-use, have been exported with the permission of the customs authorities; (j) where it was incurred pursuant to Article 78 and where the formalities carried out in order to enable the preferential tariff treatment referred to in that Article to be granted are cancelled; (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 have not been used or consumed and have been taken out of the customs territory of the Union. 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 extinguished where, under the law of a Member State, import or export duty or the existence of a customs debt provide the basis for determining penalties. 3. Where, in accordance with point (g) of paragraph 1, a 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. 4. The provisions in force pertaining to standard rates for 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. 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 whom the remission is granted. 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. 7. Where the customs debt was incurred pursuant to Article 79, it shall be extinguished with regard to the person whose behaviour did not involve any attempt at deception and who contributed to the fight against fraud.

02013R0952-20161224 → 02013R0952-20190515

Article 126 Delegation of power The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the list of failures with no significant effect on the correct operation of the temporary storage or of the customs procedure concerned and to supplement point (i) of point (h) (h)(i) of Article 124(1).

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Article 129 Amendment and invalidation of an entry summary declaration 1. The declarant may, upon application, be permitted to amend one or more particulars of the entry summary declaration after it has been lodged. No amendment shall be possible after any of the following: (a) the customs authorities have informed the person who lodged the entry summary declaration that they intend to examine the goods; (b) the customs authorities have established that the particulars of the entry summary declaration are incorrect; (c) the goods have already been presented to customs. 2. When Where the goods for which an entry summary declaration has been lodged are not brought into the customs territory of the Union, the customs authorities shall invalidate that declaration without delay in either of the following cases: (a) upon application by the declarant; or (b) within after 200 days after have elapsed since the lodging of the declaration. declaration was lodged.

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Article 139 Presentation of goods to customs 1. Goods brought into the customs territory of the Union shall be presented to customs immediately upon their arrival at the designated customs office or any other place designated or approved by the customs authorities or in the free zone by one of the following persons: (a) the person who brought the goods into the customs territory of the Union; (b) the person in whose name or on whose behalf the person who brought the goods into that territory acts; (c) the person who assumed responsibility for carriage of the goods after they were brought into the customs territory of the Union. 2. Goods which are brought into the customs territory of the Union by sea or air and which remain on board the same means of transport for carriage, shall be presented to customs only at the port or airport where they are unloaded or transhipped. However, goods brought into the customs territory of the Union which are unloaded and reloaded onto the same means of transport during its voyage in order to enable the unloading or loading of other goods, shall not be presented to customs at that port or airport. 3. Notwithstanding the obligations of the person described in paragraph 1, presentation of the goods may be effected instead by one of the following persons: (a) any person who immediately places the goods under a customs procedure; (b) the holder of an authorisation for the operation of storage facilities or any person who carries out an activity in a free zone. 4. The person presenting the goods shall make a reference to the entry summary declaration or, in the cases referred to in Article 130, the customs declaration or temporary storage declaration which has been lodged in respect of the goods, except where the obligation to lodge an entry summary declaration is waived. 5. Where non-Union goods presented to customs are not covered by an entry summary declaration, and except where the obligation to lodge such declaration is waived, one of the persons referred to in Article 127(4) shall, without prejudice to Article 127(6), immediately lodge immediately such declaration or or, if permitted by the customs authorities, shall instead lodge a customs declaration or temporary storage declaration. Where, in such circumstances, a customs declaration or a temporary storage declaration is lodged, the declaration shall contain at least the particulars necessary for the entry summary declaration. 6. Paragraph 1 shall not preclude application of special rules with respect to goods transported within frontier zones or in pipelines and wires as well as for traffic of negligible economic importance such as letters, postcards and printed matter and their electronic equivalents held on other media or to goods carried by travellers, provided that customs supervision and customs control possibilities are not thereby jeopardised. 7. Goods presented to customs shall not be removed from the place where they have been presented without the permission of the customs authorities.

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Article 146 Amendment and invalidation of a temporary storage declaration 1. The declarant shall, upon application, be permitted to amend one or more particulars of the temporary storage declaration after it has been lodged. The amendment shall not render the declaration applicable to goods other than those which it originally covered. No amendment shall be possible after any of the following: (a) the customs authorities have informed the person who lodged the declaration that they intend to examine the goods; (b) the customs authorities have established that particulars of the declaration are incorrect. 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 without delay in either of the following cases: (a) upon application by the declarant; or (b) within after 30 days after have elapsed since the lodging of the declaration. declaration was lodged.

inserted text (02013R0952-20190515)

Article 260a
Goods repaired or altered in the context of international agreements
1. Total relief from import duty shall be granted to processed products resulting from goods placed under the outward processing procedure where it is established to the satisfaction of the customs authorities that:
(a) those goods have been repaired or altered in a country or territory outside the customs territory of the Union with which the Union has concluded an international agreement providing for such relief; and
(b) the conditions for the relief from import duty laid down in the agreement referred to in point (a) are fulfilled.
2. Paragraph 1 shall not apply to processed products resulting from equivalent goods as referred to in Article 223 and to replacement products as referred to in Articles 261 and 262.

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Article 272 Amendment and invalidation of the exit summary declaration 1. The declarant may, upon application, be permitted to amend one or more particulars of the exit summary declaration after it has been lodged. No amendment shall be possible after any of the following: (a) the customs authorities have informed the person who lodged the exit summary declaration that they intend to examine the goods; (b) the customs authorities have established that one or more particulars of the exit summary declaration are inaccurate or incomplete; (c) the customs authorities have already granted the release of the goods for exit. 2. Where the goods for which an exit summary declaration has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that declaration without delay in either of the following cases: (a) upon application by the declarant; or (b) within after 150 days after have elapsed since the lodging of the declaration. declaration was lodged.

02013R0952-20161224 → 02013R0952-20190515

Article 275 Amendment and invalidation of the re-export notification 1. The declarant may, upon application, be permitted to amend one or more particulars of the re-export notification after it has been lodged. No amendment shall be possible after any of the following: (a) the customs authorities have informed the person who lodged the re-export notification that they intend to examine the goods; (b) the customs authorities have established that one or more particulars of the re-export notification are inaccurate or incomplete; (c) the customs authorities have already granted the release of the goods for exit. 2. Where the goods for which a re-export notification has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that notification without delay in either of the following cases: (a) upon application by the declarant; or (b) within after 150 days after have elapsed since the lodging of the notification. notification was lodged.

texts differ too much for an inline diff; shown separately

before (02013R0952-20161224)

Article 278
Transitional measures
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 which are necessary for the application of the provisions of the Code are not yet operational.

after (02013R0952-20190515)

Article 278
Transitional measures
1. Until 31 December 2020 at the latest, 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 where the electronic systems which are necessary for the application of the provisions of the Code other than those referred to in paragraphs 2 and 3 of this Article are not yet operational.
2. Until 31 December 2022 at the latest, means other than the electronic data-processing techniques referred to in Article 6(1) may be used on a transitional basis, where the electronic systems which are necessary for the application of the following provisions of the Code are not yet operational:
(a) the provisions on the notification of arrival, on presentation and on declarations of temporary storage laid down in Articles 133, 139, 145 and 146; and
(b) the provisions related to the customs declaration for goods brought into the customs territory of the Union laid down in Articles 158, 162, 163, 166, 167, 170 to 174, 201, 240, 250, 254 and 256.
3. Until 31 December 2025 at the latest, means other than the electronic data-processing techniques referred to in Article 6(1) may be used on a transitional basis, where the electronic systems which are necessary for the application of the following provisions of the Code are not yet operational:
(a) the provisions on guarantees for potential or existing customs debts laid down in point (b) of Article 89(2) and Article 89(6);
(b) the provisions on entry summary declarations and risk analysis laid down in Articles 46, 47, 127, 128 and 129;
(c) the provisions on the customs status of goods laid down in Article 153(2);
(d) the provisions on centralised clearance laid down in Article 179;
(e) the provisions on transit laid down in point (a) of Article 210, Article 215(2) and Articles 226, 227, 233 and 234; and
(f) the provisions on outward processing, pre-departure declarations, formalities on exit of goods, export of Union goods, re-export of non-Union goods and exit summary declarations for taking goods out of the customs territory of the Union laid down in Articles 258, 259, 263, 267, 269, 270, 271, 272, 274 and 275.

inserted text (02013R0952-20190515)

Article 278a
Reporting obligations
1. By 31 December 2019 and every year thereafter until the date on which the electronic systems referred to in Article 278 become fully operational, the Commission shall submit an annual report to the European Parliament and to the Council on progress in developing those electronic systems.
2. The annual report shall assess the progress of the Commission and the Member States in developing each of the electronic systems, taking particular account of the following milestones:
(a) the date of publication of the technical specifications for the external communication of the electronic system;
(b) the period of conformance testing with economic operators; and
(c) the expected and actual dates of deployment of the electronic systems.
3. If the assessment shows that the progress is not satisfactory, the report shall also describe the mitigating actions to be taken to ensure the deployment of the electronic systems before the end of the applicable transitional period.
4. The Member States shall provide the Commission, twice per year, with an updated table on their own progress in developing and deploying the electronic systems. The Commission shall publish such updated information on its website.

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Article 279 Delegation of power The Commission shall be empowered to adopt delegated acts in accordance with Article 284 specifying the rules on the exchange and storage of data in the situation situations referred to in Article 278.