LegalizeRegulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
Without prejudice to Article 45(2), that period shall not exceed 10 days following notification to the debtor of the customs debt. In the case of aggregation of entries in the accounts under the conditions laid down in the second subparagraph of Article 105(1), it shall be so fixed as not to enable the debtor to obtain a longer period for payment than if he or she had been granted deferred payment in accordance with Article 110.
The customs authorities may extend that period upon application by the debtor where the amount of import or export duty payable has been determined in the course of post-release 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.
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:
(a) where an application for remission of duty is made in accordance with Article 121;
(b) where goods are to be confiscated, destroyed or abandoned to the State;
(c) where the customs debt was incurred pursuant to Article 79 and there is more than one debtor.
Article 109
Payment
Article 110
Deferment of payment
The customs authorities shall, upon application by the person concerned and upon provision of a guarantee, authorise deferment of payment of the duty payable in any of the following ways:
(a) separately in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1), or Article 105(4);
(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;
(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).
Article 111
Periods for which payment is deferred
If those periods are months, Member States may provide that the amount of import or export duty in respect of which payment has been deferred is to be paid by the 16th day of the month following the month in question.
Article 112
Other payment facilities
For a Member State whose currency is the euro, the rate of 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 operations, on the first day of the month in which the due date fell, increased by one percentage point.
For a Member State whose currency is not the euro, the rate of 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 is not available, the most equivalent rate applied on the first day of the month in question on the Member State's money market, increased by one percentage point.
Article 113
Enforcement of payment
Where the amount of import or export duty payable has not been paid within the prescribed period, the customs authorities shall secure payment of that amount by all means available to them under the law of the Member State concerned.
Article 114
Interest on arrears
For a Member State whose currency is the euro, the rate of interest on arrears 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 operations, on the first day of the month in which the due date fell, increased by two percentage points.
For a Member State whose currency is not the euro, the rate of interest on arrears 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 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 money market, increased by two percentage points.
The rate of interest on arrears shall be set in accordance with paragraph 1.
Article 115
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the rules for the suspension of the time-limit for payment of the amount of import or export duty corresponding to a customs debt referred to in Article 108(3) and the period of suspension.
Section 3
Repayment and remission
Article 116
General provisions
Subject to the conditions laid down in this Section, amounts of import or export duty shall be repaid or remitted on any of the following grounds:
(a) overcharged amounts of import or export duty;
(b) defective goods or goods not complying with the terms of the contract;
(c) error by the competent authorities;
(d) equity.
Where an amount of import or export duty has been paid and the corresponding customs declaration is invalidated in accordance with Article 174, that amount shall be repaid.
Where the customs authorities consider that repayment or remission should be granted on the basis of Article 119 or 120, the Member State concerned shall transmit the file to the Commission for decision in any of the following cases:
(a) where the customs authorities consider that the special circumstances are the result of the Commission failing in its obligations;
(b) where the customs authorities consider that the Commission committed an error within the meaning of Article 119;
(c) where the circumstances of the case relate to the findings of a Union investigation carried out under Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (6), 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 out such Union investigations;
(d) where the amount for which the person concerned may be 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.
Notwithstanding the first subparagraph, files shall not be transmitted in either of the following situations:
(a) where the Commission has already adopted a decision on a case involving comparable issues of fact and of law;
(b) where the Commission is already considering a case involving comparable issues of fact and of law.
However, interest shall be paid where a decision granting repayment is not implemented within three months of the date on which that decision was taken, unless the failure to meet the deadline was outside the control of the customs authorities.
In such cases, the interest shall be paid from the date of expiry of the three-month period until the date of repayment. The rate of interest shall be established in accordance with Article 112.
In such cases, any interest paid under the second subparagraph of paragraph 6 shall be reimbursed.
Article 117
Overcharged amounts of import or export duty
Where the application for repayment or remission is 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 remission shall be granted provided that, at the time of lodging the application accompanied by the necessary documents, either of the following conditions are fulfilled:
(a) in the case of a tariff quota, its volume has not been exhausted;
(b) in other cases, the rate of duty normally due has not been re-established.
Article 118
Defective goods or goods not complying with the terms of the contract
Defective goods shall be deemed to include goods damaged before their release.
Repayment or remission shall not be granted where:
(a) the goods, before being released for free circulation, were placed under a special procedure for testing, unless it is established that the fact that the goods were defective or did not comply with the terms of the contract could not normally have been detected in the course of such tests;
(b) the defective nature of the goods was taken into consideration in drawing up the terms of the contract, in particular the price, before the goods were placed under a customs procedure involving the incurrence of a customs debt; or
(c) the goods are sold by the applicant after it has been ascertained that they are defective or do not comply with the terms of the contract.
Article 119
Error by the competent authorities
In cases other than those referred to in the second 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 competent authorities, the amount corresponding to the customs debt initially notified was lower than the amount payable, provided the following conditions are met:
(a) the debtor could not reasonably have detected that error; and
(b) the debtor was acting in good faith.
The issue of an incorrect certificate shall not, however, constitute an error where the certificate is based on an 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 preferential treatment.
The debtor shall be considered to be in good faith if he or she can demonstrate that, during the period of the trading operations concerned, he or she has taken due care to ensure that all the conditions for the preferential treatment have been fulfilled.
The debtor may not rely on a plea of good faith if the Commission has published a notice in the Official Journal of the European Union stating that there are grounds for doubt concerning the proper application of the preferential arrangements by the beneficiary country or territory.
Article 120
Equity
Article 121
Procedure for repayment and remission
Applications for repayment or remission in accordance with Article 116 shall be submitted to the customs authorities within the following periods:
(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;
(b) in the case of defective goods or goods not complying with the terms of the contract, within one year of the date of notification of the customs debt;
(c) in the case of invalidation of a customs declaration, within the period specified in the rules applicable to invalidation.
The period specified in points (a) and (b) of the first 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 unforeseeable circumstances or force majeure.
Article 122
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, laying down the rules with which it has to comply when taking a decision referred to in Article 116(3) and in particular on the following:
(a) the conditions for the acceptance of the file;
(b) the time-limit to take a decision and the suspension of that time-limit;
(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;
(d) the notification of the decision;
(e) the consequences of a failure to take a decision or to notify such decision.
Article 123
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for:
(a) repayment and remission, as referred to in Article 116;
(b) informing the Commission in accordance with Article 121(4) and the information to be provided.
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 advisory procedure referred to in Article 285(2).
Where the opinion of the committee referred to in Article 285(1) is to be obtained by written procedure, Article 285(6) shall apply.
CHAPTER 4
Extinguishment of a customs debt
Article 124
Extinguishment
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.
Article 125
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 the customs legislation.
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 (h)(i) of Article 124(1).
TITLE IV
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1
Entry summary declaration
Article 127
Lodging of an entry summary declaration
The obligation referred to in paragraph 1 shall be waived:
(a) for means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory; and
(b) in other cases, where duly justified by the type of goods or traffic, or where required by international agreements.
Customs authorities may allow the entry summary declaration to be lodged at another customs office, provided that the latter immediately communicates or makes available electronically the necessary particulars to the customs office of first entry.
Notwithstanding the obligations of the carrier, the entry summary declaration may be lodged instead by one of the following persons:
(a) the importer or consignee or other person in whose name or on whose behalf the carrier acts;
(b) any person who is able to present the goods in question or have them presented at the customs office of entry.
Article 128
Risk analysis
The customs office referred to in Article 127(3) shall, within a specific time-limit, ensure that a risk analysis is carried out, primarily for security and safety purposes, on the basis of the entry summary declaration referred to in Article 127(1) or the particulars referred to in Article 127(8) and shall take the necessary measures based on the results of that risk analysis.
Article 129
Amendment and invalidation of an entry summary declaration
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.
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) after 200 days have elapsed since the declaration was lodged.
Article 130
Declarations lodged instead of an entry summary declaration
Article 131
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284, in order to determine:
(a) the cases where the obligation to lodge an entry summary declaration is waived, in accordance with point (b) of Article 127(2);
(b) the specific time-limit referred to in Article 127(3) and (7), within which the entry summary declaration is to be lodged before the goods are brought into the customs territory of the Union, taking into account the type of goods or traffic;
(c) the cases referred to in Article 127(6) and the other persons who may be required to provide particulars of the entry summary declaration in those cases.
Article 132
Conferral of implementing powers
The Commission shall specify, by means of implementing acts:
(a) the procedural rules for lodging the entry summary declaration referred to in Article 127;
(b) the procedural rules and the provision of particulars of the entry summary declaration by the other persons referred to in Article 127(6);
(c) the time-limit within which a risk analysis is to be carried out and the necessary measures to be taken, in accordance with Article 128;
(d) the procedural rules for amending the entry summary declaration, in accordance with Article 129(1);
(e) the procedural rules for invalidating the entry summary declaration in accordance with Article 129(2), taking into account the proper management of the entry of the goods.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
CHAPTER 2
Arrival of goods
Section 1
Entry of goods into the customs territory of the Union
Article 133
Notification of arrival of a sea-going vessel or of an aircraft
Where information on arrival of a sea-going vessel or of an aircraft is available to the customs authorities they may waive the notification referred to in the first subparagraph.
Article 134
Customs supervision
They shall remain under such supervision for as long as is necessary to determine their customs status and shall not be removed therefrom without the permission of the customs authorities.
Without prejudice to Article 254, Union goods shall not be subject to customs supervision once their customs status is established.
Non-Union goods shall remain under customs supervision until their customs status is changed, or they are taken out of the customs territory of the Union or destroyed.
Article 135
Conveyance to the appropriate place
Article 136
Goods that have temporarily left the customs territory of the Union by sea or air
Article 137
Conveyance under special circumstances
Article 138
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on:
(a) the notification of arrival referred to in Article 133;
(b) the conveyance of goods referred to in Article 135(5).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 2
Presentation, unloading and examination of goods
Article 139
Presentation of goods to customs
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.
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.
Article 140
Unloading and examination of goods
However, such authorisation shall not be required in the event of an imminent danger necessitating the immediate unloading of all or part of the goods. In that case, the customs authorities shall immediately be informed accordingly.
Article 141
Goods moved under transit
Article 142
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284, in order to determine the conditions for approving the places referred to in Article 139(1).
Article 143
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules regarding the presentation of goods to customs referred to in Article 139.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 3
Temporary storage of goods
Article 144
Goods in temporary storage
Non-Union goods shall be in temporary storage from the moment they are presented to customs.
Article 145
Temporary storage declaration
Customs authorities may accept that the temporary storage declaration also takes one of the following forms:
(a) a reference to any entry summary declaration lodged for the goods concerned, supplemented by the particulars of a temporary storage declaration;
(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 the goods concerned.
The temporary storage declaration may be used also for the purpose of:
(a) the notification of arrival referred to in Article 133; or
(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 146
Amendment and invalidation of a temporary storage declaration
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.
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) after 30 days have elapsed since the declaration was lodged.
Article 147
Conditions and responsibilities for the temporary storage of goods
The holder of the authorisation referred to in Article 148 or the person storing the goods in the cases where the goods are stored in other places designated or approved by the customs authorities, shall be responsible for all of the following:
(a) ensuring that goods in temporary storage are not removed from customs supervision;
(b) fulfilling the obligations arising from the storage of goods in temporary storage.
Article 148
Authorisation for the operation of temporary storage facilities
The conditions under which the operation of temporary storage facilities is permitted shall be set out in the authorisation.
The authorisation referred to in paragraph 1 shall be granted only to persons who satisfy all of the following conditions:
(a) they are established in the customs territory of the Union;
(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 facilities is taken into account in the authorisation referred to in point (a) of Article 38(2);
(c) they provide a guarantee in accordance with Article 89.
Where a comprehensive guarantee is provided, compliance with the obligations attached to that guarantee shall be monitored by appropriate audit.
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 their movements.
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 are appropriate for the purpose of the operation of temporary storage.
The customs authorities may authorise the holder of the authorisation to move goods in temporary storage between different temporary storage facilities under the condition that such movements would not increase the risk of fraud, as follows:
(a) such movement takes place under the responsibility of one customs authority;
(b) such movement is covered by only one authorisation, issued to an authorised economic operator for customs simplifications; or
(c) in other cases of movement.
Article 149
End of temporary storage
Non-Union goods in temporary storage shall be placed under a customs procedure or re-exported within 90 days.
Article 150
Choice of a customs procedure
Except where otherwise provided, the declarant shall be free to 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 destination.
Article 151
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a) the conditions for approving the places referred to in Article 147(1);
(b) the conditions for granting the authorisation for the operation of temporary storage facilities, referred to in Article 148;
(c) the cases of movement referred to in point (c) of Article 148(5).
Article 152
Conferral of implementing power
The Commission shall specify, by means of implementing acts, the procedural rules for:
(a) lodging the temporary storage declaration referred to in Article 145;
(b) amending the temporary storage declaration, in accordance with Article 146(1);
(c) invalidating the temporary storage declaration, in accordance with Article 146(2);
(d) the movement of goods in temporary storage referred to in Article 148(5).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
TITLE V
GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
CHAPTER 1
Customs status of goods
Article 153
Presumption of customs status of Union goods
Article 154
Loss of customs status of Union goods
Union goods shall become non-Union goods in the following cases:
(a) where they are taken out of the customs territory of the Union, insofar as the rules on internal transit do not apply;
(b) where they have been placed under the external transit procedure, a storage procedure or the inward processing procedure, insofar as the customs legislation so allows;
(c) where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains;
(d) where the declaration for release for free circulation is invalidated after release of the goods.
Article 155
Union goods leaving the customs territory of the Union temporarily
Article 156
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a) the cases where the presumption laid down in Article 153(1) does not apply;
(b) the conditions for granting facilitation in the establishment of the proof of customs status of Union goods;
(c) the cases where the goods referred to in Article 153(3) do not have the customs status of Union goods;
(d) the cases where the customs status of goods referred to in Article 155(2) is not altered.
Article 157
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the provision and verification of the proof of the customs status of Union goods.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
CHAPTER 2
Placing goods under a customs procedure
Section 1
General provisions
Article 158
Customs declaration of goods and customs supervision of Union goods
Article 159
Competent customs offices
Article 160
Delegation of power
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 than electronic data-processing techniques in accordance with Article 158(2).
Article 161
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for:
(a) determining the competent customs offices other than the one referred to in Article 159(3), including customs offices of entry and customs offices of exit;
(b) lodging the customs declaration in the cases referred to in Article 158(2).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 2
Standard customs declarations
Article 162
Content of a standard customs declaration
Standard customs declarations shall contain all the particulars necessary for application of the provisions governing the customs procedure for which the goods are declared.
Article 163
Supporting documents
The supporting documents for the applicable Union non-customs formalities listed in the Annex to Regulation (EU) 2022/2399 shall be deemed to be in the possession of the declarant and at the disposal of the customs authorities at the time when the customs declaration is lodged, provided that those authorities are able to obtain the necessary data from the corresponding Union non-customs systems through the European Union Customs Single Window Certificates Exchange System in accordance with Article 10(1), points (a) and (c), of that Regulation.
Article 164
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, laying down the rules for granting the authorisation referred to in Article 163(3).
Article 165
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules:
(a) for lodging the standard customs declaration referred to in Article 162;
(b) on the making available of the supporting documents referred to in Article 163(1).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 3
Simplified customs declarations
Article 166
Simplified declaration
Article 167
Supplementary declaration
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.
The supplementary declaration may be of a general, periodic or recapitulative nature.
The obligation to lodge a supplementary declaration shall be waived in the following cases:
(a) where the goods are placed under a customs warehousing procedure;
(b) in other specific cases.
The customs authorities may waive the requirement to lodge a supplementary declaration where the following conditions apply:
(a) the simplified declaration concerns goods the value and quantity of which is below the statistical threshold;
(b) the simplified declaration already contains all the information needed for the customs procedure concerned; and
(c) the simplified declaration is not made by entry in the declarant's records.
Article 168
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284, in order to determine:
(a) the conditions for granting the authorisation referred to in Article 166(2);
(b) the specific time-limit referred to in the first subparagraph of Article 167(1) within which the supplementary declaration is to be lodged;
(c) the specific time-limit referred to in the second subparagraph of Article 167(1) within which supporting documents are to be in the possession of the declarant;
(d) the specific cases where the obligation to lodge a supplementary declaration is waived in accordance with point (b) of Article 167(2).
Article 169
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for lodging:
(a) the simplified declaration referred to in Article 166;
(b) the supplementary declaration referred to in Article 167.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 4
Provisions applying to all customs declarations
Article 170
Lodging a customs declaration
However, where acceptance of a customs declaration imposes particular obligations on a specific person, that declaration shall be lodged by that person or by his or her representative.
By way of derogation from paragraph 2, the following declarants shall not be required to be established in the customs territory of the Union:
(a) persons who lodge a customs declaration for transit or temporary admission;
(b) persons, who occasionally lodge a customs declaration, including for end-use or inward processing, provided that the customs authorities consider this to be justified;
(c) persons who are established in a country the territory of which is adjacent to the customs territory of the Union, and who present the goods to which the customs declaration refers at a Union border customs office adjacent to that country, provided that the country in which the persons are established grants reciprocal benefits to persons established in the customs territory of the Union.
Article 171
Lodging a customs declaration prior to the presentation of the goods
A customs declaration may be lodged prior to the expected presentation of the goods to customs. If the goods are not presented within 30 days of lodging of the customs declaration, the customs declaration shall be deemed not to have been lodged.
Article 172
Acceptance of a customs declaration
Article 173
Amendment of a customs declaration
No such amendment shall be permitted where it is applied for after any of the following events:
(a) the customs authorities have informed the declarant that they intend to examine the goods;
(b) the customs authorities have established that the particulars of the customs declaration are incorrect;
(c) the customs authorities have released the goods.
Article 174
Invalidation of a customs declaration
The customs authorities shall, upon application by the declarant, invalidate a customs declaration already accepted in either of the following cases:
(a) where they are satisfied that the goods are immediately to be placed under another customs procedure;
(b) where they are satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.
However, where the customs authorities have informed the declarant of their intention to examine the goods, an application for invalidation of the customs declaration shall not be accepted before the examination has taken place.
Article 175
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the cases where the customs declaration is invalidated after the release of the goods, as referred to in Article 174(2).
Article 176
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for:
(a) lodging a customs declaration in accordance with Article 171;
(b) accepting a customs declaration as referred to in Article 172, including the application of those rules in the cases referred to in Article 179;
(c) amending the customs declaration after the release of the goods in accordance with Article 173(3).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 5
Other simplifications
Article 177
Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings
Article 178
Conferral of implementing powers
The Commission shall adopt, by means of implementing acts, measures for the determination of the tariff subheading for the application of Article 177(1).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 179
Centralised clearance
The requirement for the authorisation referred to in the first subparagraph may be waived where the customs declaration is lodged and the goods presented to customs offices under the responsibility of one customs authority.
The customs office at which the customs declaration is lodged shall:
(a) supervise the placing of the goods under the customs procedure concerned;
(b) carry out the customs controls for the verification of the customs declaration, referred to in points (a) and (b) of Article 188;
(c) where justified, request that the customs office at which the goods are presented carry out the customs controls for the verification of the customs declaration referred to in points (c) and (d) of Article 188; and
(d) carry out the customs formalities for the recovery of the amount of import or export duty corresponding to any customs debt.
The customs office at which the customs declaration is lodged shall release the goods in accordance with Articles 194 and 195, taking into account:
(a) the results of its own controls for the verification of the customs declaration;
(b) the results of the controls carried out by the customs office at which the goods are presented for the verification of the customs declaration and the controls pertaining to goods brought into or taken out of the customs territory of the Union.
Article 180
Delegation of power
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 the first subparagraph of Article 179(1).
Article 181
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules concerning:
(a) the centralised clearance, including the relevant customs formalities and controls, referred to in Article 179;
(b) the waiver from the obligation for goods to be presented referred to in Article 182(3) in the context of centralised clearance.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 182
Entry in the declarant's records
That waiver may be granted where all of the following conditions are fulfilled:
(a) the declarant is an authorised economic operator for customs simplifications;
(b) the nature and flow of the goods concerned so warrant and are known by the customs authority;
(c) the supervising customs office has access to all the information it considers necessary to enable it to exercise its right to examine the goods should the need arise;
(d) at the time of the entry into the records, the goods are no longer subject to prohibitions or restrictions, except where otherwise provided in the authorisation.
However, the supervising customs office may, in specific situations, request that the goods be presented.
Article 183
Delegation of power
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(1).
Article 184
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on entry in the declarant's records referred to in Article 182, including the relevant customs formalities and controls.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 185
Self-assessment
Article 186
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284, in order to determine:
(a) the conditions for granting the authorisation referred to in Article 185(1);
(b) the customs formalities and the controls to be carried out by the holder of the authorisation referred to in Article 185(1).
Article 187
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, 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).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
CHAPTER 3
Verification and release of goods
Section 1
Verification
Article 188
Verification of a customs declaration
The customs authorities may, for the purpose of verifying the accuracy of the particulars contained in a customs declaration which has been accepted:
(a) examine the declaration and the supporting documents;
(b) require the declarant to provide other documents;
(c) examine the goods;
(d) take samples for analysis or for detailed examination of the goods.
Article 189
Examination and sampling of goods
Article 190
Partial examination and sampling of goods
However, the declarant may request a further examination or sampling of the goods if he or she considers that the results of the partial examination, or of the analysis or examination of the samples taken, are not valid as regards the remainder of the goods declared. The request shall be granted provided that the goods have not been released or, if they have been released, that the declarant proves that they have not been altered in any way.
Article 191
Results of the verification
Article 192
Identification measures
Those identification measures shall have the same legal effect throughout the customs territory of the Union.
Article 193
Conferral of implementing powers
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 verification.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 2
Release
Article 194
Release of the goods
The first subparagraph shall also apply where verification as referred to in Article 188 cannot be completed within a reasonable period of time and the goods are no longer required to be present for verification purposes.
For the purposes of the first subparagraph, where a customs declaration covers goods falling under two or more items the particulars relating to goods falling under each item shall be deemed to constitute a separate customs declaration.
Article 195
Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee
However, without prejudice to the third subparagraph, the first subparagraph shall not apply to temporary admission with partial relief from import duty.
Where, pursuant to the provisions governing the customs procedure for which the goods are declared, the customs authorities require the provision of a guarantee, those goods shall not be released for the customs procedure in question until such guarantee is provided.
Article 196
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the cases referred to in Article 195(2).
CHAPTER 4
Disposal of goods
Article 197
Destruction of goods
Where the customs authorities have reasonable grounds for so doing, they may require goods which have been presented to customs to be destroyed and shall inform the holder of the goods accordingly. The costs of the destruction shall be borne by the holder of the goods.
Article 198
Measures to be taken by the customs authorities
The customs authorities shall take any necessary measures, including confiscation and sale, or destruction, to dispose of goods in the following cases:
(a) where one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union has not been fulfilled, or the goods have been withheld from customs supervision;
(b) where the goods cannot be released for any of the following reasons: (i) it has not been possible, for reasons attributable to the declarant, to undertake or continue examination of the goods within the period prescribed by the customs authorities; (ii) the documents which must be provided before the goods can be placed under, or released for, the customs procedure requested have not been provided; (iii) payments or a guarantee which should have been made or provided in respect of import or export duty, as the case may be, have not been made or provided within the prescribed period; (iv) the goods are subject to prohibitions or restrictions;
(c) where the goods have not been removed within a reasonable period after their release;
(d) where after their release, the goods are found not to have fulfilled the conditions for that release; or
(e) where goods are abandoned to the State in accordance with Article 199.
Where goods to be destroyed, abandoned to the State, seized or confiscated are already subject to a customs declaration, the records shall include a reference to the customs declaration. Customs authorities shall invalidate that customs declaration.
The costs of the measures referred to in paragraph 1 shall be borne:
(a) in the case referred to in point (a) of paragraph 1, by any person who was required to fulfil the obligations concerned or who withheld the goods from customs supervision;
(b) in the cases referred to in points (b) and (c) of paragraph 1, by the declarant;
(c) in the case referred to in point (d) of paragraph 1, by the person who is required to comply with the conditions governing the release of the goods;
(d) in the case referred to in point (e) of paragraph 1, by the person who abandons the goods to the State.
Article 199
Abandonment
Non-Union goods and goods placed under the end-use procedure may with prior permission of the customs authorities be abandoned to the State by the holder of the procedure or, where applicable, the holder of the goods.
Article 200
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on:
(a) the destruction of goods, referred to in Article 197;
(b) the sale of goods, referred to in Article 198(1);
(c) abandonment of goods to the State in accordance with Article 199.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
TITLE VI
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
CHAPTER 1
Release for free circulation
Article 201
Scope and effect
Release for free circulation shall entail the following:
(a) the collection of any import duty due;
(b) the collection, as appropriate, of other charges, as provided for under relevant provisions in force relating to the collection of those charges;
(c) the application of commercial policy measures and prohibitions and restrictions insofar as they do not have to be applied at an earlier stage; and
(d) completion of the other formalities laid down in respect of the import of the goods.
Article 202
Commercial policy measures
Where Union legislation establishes commercial policy measures on release for free circulation, such measures shall not apply to processed products released for free circulation following outward processing where:
(a) the processed products retain their Union origin within the meaning of Article 60;
(b) the outward processing involves repair, including the standard exchange system referred to in Article 261; or
(c) the outward processing follows further processing operations in accordance with Article 258.
CHAPTER 2
Relief from import duty
Section 1
Returned goods
Article 203
Scope and effect
The first subparagraph shall apply even where the returned goods represent only a part of the goods previously exported from the customs territory of the Union.
Where the end-use for which the goods in question are to be released for free circulation is no longer the same, the amount of import duty shall be reduced by any amount collected on the goods when they were first released for free circulation. Should the latter amount exceed that levied on the release for free circulation of the returned goods, no repayment shall be granted.
Article 204
Goods which benefited from measures laid down under the common agricultural policy
Relief from import duty provided for in Article 203 shall not be granted to goods which have benefited from measures laid down under the common agricultural policy involving their export out of the customs territory of the Union, except where otherwise provided in specific cases.
Article 205
Goods previously placed under the inward processing procedure
Article 206
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a) the cases where goods are considered to be returned in the state in which they were exported;
(b) the specific cases referred to in Article 204.
Article 207
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the provision of information referred to in Article 203(6).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 2
Sea-fishing and products taken from the sea
Article 208
Products of sea-fishing and other products taken from the sea
Without prejudice to Article 60(1), the following shall be granted relief from import duty when they are released for free circulation:
(a) products of sea-fishing and other products taken from the 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;
(b) products obtained from products referred to in point (a) on board factory-ships fulfilling the conditions laid down in that point.
Article 209
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the provision of the evidence referred to in Article 208(2).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
TITLE VII
SPECIAL PROCEDURES
CHAPTER 1
General provisions
Article 210
Scope
Goods may be placed under any of the following categories of special procedures:
(a) transit, which shall comprise external and internal transit;
(b) storage, which shall comprise customs warehousing and free zones;
(c) specific use, which shall comprise temporary admission and end-use;
(d) processing, which shall comprise inward and outward processing.
Article 211
Authorisation
An authorisation from the customs authorities shall be required for the following:
(a) the use of the inward or outward processing procedure, the temporary admission procedure or the end-use procedure;
(b) the operation of storage facilities for the customs warehousing of goods, except where the storage facility operator is the customs authority itself.
The conditions under which the use of one or more of the procedures referred to in the first subparagraph or the operation of storage facilities is permitted shall be set out in the authorisation.
The customs authorities shall grant an authorisation with retroactive effect, where all of the following conditions are fulfilled:
(a) there is a proven economic need;
(b) the application is not related to attempted deception;
(c) the applicant has proven on the basis of accounts or records that: (i) all the requirements of the procedure are met; (ii) where appropriate, the goods can be identified for the period involved; (iii) such accounts or records allow the procedure to be controlled;
(d) all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the customs declarations concerned;
(e) no authorisation with retroactive effect has been granted to the applicant within three years of the date on which the application was accepted;
(f) an examination of the economic conditions is not required, except where an application concerns renewal of an authorisation for the same kind of operation and goods;
(g) the application does not concern the operation of storage facilities for the customs warehousing of goods;
(h) where an application concerns renewal of an authorisation for the same kind of operation and goods, the application is submitted within three years of expiry of the original authorisation.
Customs authorities may grant an authorisation with retroactive effect also where the goods which were placed under a customs procedure are no longer available at the time when the application for such authorisation was accepted.
Except where otherwise provided, the authorisation referred to in paragraph 1 shall be granted only to persons who satisfy all of the following conditions:
(a) they are established in the customs territory of the Union;
(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 this condition, insofar as the activity pertaining to the special procedure concerned is taken into account in the authorisation referred to in point (a) of Article 38(2);
(c) where a customs debt or other charges may be incurred for goods placed under a special procedure, they provide a guarantee in accordance with Article 89;
(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.
Except where otherwise provided and in addition to paragraph 3, the authorisation referred to in paragraph 1 shall be granted only where all of the following conditions are fulfilled:
(a) the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements disproportionate to the economic needs involved;
(b) the essential interests of Union producers would not be adversely affected by an authorisation for a processing procedure (economic conditions).
Article 212
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a) the conditions for granting the authorisation for the procedures referred to in Article 211(1);
(b) the exceptions to the conditions referred to in Article 211(3) and (4);
(c) the cases in which the economic conditions are deemed to be fulfilled as referred to in Article 211(5).
Article 213
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).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 214
Records
The records shall contain the information and the particulars which enable the customs authorities to supervise the procedure concerned, in particular with regard to identification of the goods placed under that procedure, their customs status and their movements.
Article 215
Discharge of a special procedure
Article 216
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the time-limit referred to in Article 215(4).
Article 217
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the discharge of a special procedure referred to in Article 215.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 218
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 to another person who fulfils the conditions laid down for the procedure concerned.
Article 219
Movement of goods
In specific cases, goods placed under a special procedure other than transit or in a free zone may be moved between different places in the customs territory of the Union.
Article 220
Usual forms of handling
Goods placed under customs warehousing or a processing 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.
Article 221
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284:
(a) laying down the cases and the conditions for the movement of goods placed under a special procedure other than transit or in a free zone in accordance with Article 219;
(b) determining the usual forms of handling for goods placed under customs warehousing or a processing procedure or in a free zone as referred to in Article 220.
Article 222
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for:
(a) transferring the rights and obligations of the holder of the procedure with regard to goods which have been placed under a special procedure other than transit in accordance with Article 218;
(b) the movement of goods placed under a special procedure other than transit or in a free zone in accordance with Article 219.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 223
Equivalent goods
Under the outward processing procedure, equivalent goods shall consist in non-Union goods which are processed instead of Union goods placed under the outward processing procedure.
Except where otherwise provided, equivalent goods shall have the same eight-digit Combined Nomenclature code, the same commercial quality and the same technical characteristics as the goods which they are replacing.
The customs authorities shall, upon application, authorise the following, provided that the proper conduct of the procedure, in particular as regards customs supervision, is ensured:
(a) the use of equivalent goods under customs warehousing, free zones, end-use and a processing procedure;
(b) the use of equivalent goods under the temporary admission procedure, in specific cases;
(c) in the case of the inward processing procedure, the export of processed products obtained from equivalent goods before the import of the goods they are replacing;
(d) in the case of the outward processing procedure, the import of processed products obtained from equivalent goods before the export of the goods they are replacing.
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 concerned is taken into account in the authorisation referred to in point (a) of Article 38(2).
The use of equivalent goods shall not be authorised in any of the following cases:
(a) where only usual forms of handling as defined in Article 220 are carried out under the inward processing procedure;
(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 processing procedure, for which a proof of origin is issued or made out in the framework of a preferential arrangement between the Union and certain countries or territories outside the customs territory of the Union or groups of such countries or territories;
(c) where it would lead to an unjustified import duty advantage or where provided for in Union legislation.
Article 224
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a) the exceptions from the third subparagraph of Article 223(1);
(b) the conditions under which equivalent goods are used in accordance with Article 223(2);
(c) the specific cases where equivalent goods are used under the temporary admission procedure, in accordance with point (b) of Article 223(2);
(d) the cases where the use of equivalent goods is not authorised in accordance with point (c) of Article 223(3).
Article 225
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).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
CHAPTER 2
Transit
Section 1
External and internal transit
Article 226
External transit
Under the external transit procedure, non-Union goods may be moved from one point to another within the customs territory of the Union without being subject to any of the following:
(a) import duty;
(b) other charges as provided for under other relevant provisions in force;
(c) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
Movement as referred to in paragraph 1 shall take place in one of the following ways:
(a) under the external Union transit procedure;
(b) in accordance with the TIR Convention, provided that such movement: (i) began or is to end outside the customs territory of the Union; (ii) is effected between two points in the customs territory of the Union through the territory of a country or territory outside the customs territory of the Union;
(c) in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place;
(d) under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine);
(e) under cover of form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;
(f) under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
Article 227
Internal transit
The movement referred to in paragraph 1 shall take place in one of the following ways:
(a) under the internal Union transit procedure provided that such a possibility is provided for in an international agreement;
(b) in accordance with the TIR Convention;
(c) in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place;
(d) under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine);
(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 1951;
(f) under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
Article 228
Single territory for transit purposes
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 cover of form 302 or under the postal system, the customs territory of the Union shall, for the purposes of such transport, be considered to form a single territory.
Article 229
Exclusion of persons from TIR operations
Article 230
Authorised consignee for TIR purposes
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 authorised place, so that the procedure is terminated in accordance with point (d) of Article 1 of the TIR Convention.
Article 231
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a) the specific cases where Union goods are to be placed under the external transit procedure in accordance with Article 226(2);
(b) the conditions for the granting of the authorisation referred to in Article 230.
Article 232
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules to apply points (b) to (f) of Article 226(3) and points (b) to (f) of Article 227(2) in the customs territory of the Union, taking into account the needs of the Union.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 2
Union transit
Article 233
Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure
The holder of the Union transit procedure shall be responsible for all of the following:
(a) presentation of the goods intact and the required information at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification;
(b) observance of the customs provisions relating to the procedure;
(c) unless otherwise provided for in the customs legislation, provision of a guarantee in order to ensure payment of the amount of import or export duty corresponding to any customs debt or other charges, as provided for under other relevant provisions in force, which may be incurred in respect of the goods.
Upon application, the customs authorities may authorise any of the following simplifications regarding the placing of goods under the Union transit procedure or the end of that procedure:
(a) the status of authorised consignor, allowing the holder of the authorisation to place goods under the Union transit procedure without presenting them to customs;
(b) the status of authorised consignee, allowing the holder of the authorisation to receive goods moved under the Union transit procedure at an authorised place, to end the procedure in accordance with Article 233(2);
(c) the use of seals of a special type, where sealing is required to ensure the identification of the goods placed under the Union transit procedure;
(d) the use of a customs declaration with reduced data requirements to place goods under the Union transit procedure;
(e) the use of an electronic transport document as customs declaration to place goods under the Union transit procedure, provided it contains the particulars of such declaration and those particulars are available to the customs authorities at departure and at destination to allow the customs supervision of the goods and the discharge of the procedure.
Article 234
Goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure
The external Union transit procedure shall apply to goods passing through a country or a territory outside the customs territory of the Union if one of the following conditions is fulfilled:
(a) provision is made to that effect under an international agreement;
(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.
Article 235
Delegation of power
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 Article 233(4).
Article 236
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on:
(a) the placing of goods under the Union transit procedure and the end of that procedure;
(b) the operation of the simplifications referred to in Article 233(4);
(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 procedure, referred to in Article 234.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
CHAPTER 3
Storage
Section 1
Common provisions
Article 237
Scope
Under a storage procedure, non-Union goods may be stored in the customs territory of the Union without being subject to any of the following:
(a) import duty;
(b) other charges as provided for under other relevant provisions in force;
(c) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
Article 238
Duration of a storage procedure
Article 239
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for the placing of Union goods under the customs warehousing or free zone procedure as referred to in Article 237(2).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 2
Customs warehousing
Article 240
Storage in customs warehouses
Article 241
Processing
Article 242
Responsibilities of the holder of the authorisation or procedure
The holder of the authorisation and the holder of the procedure shall be responsible for the following:
(a) ensuring that goods under the customs warehousing procedure are not removed from customs supervision; and
(b) fulfilling the obligations arising from the storage of goods covered by the customs warehousing procedure.
Section 3
Free zones
Article 243
Designation of free zones
For each free zone the Member State shall determine the area covered and define the entry and exit points.
The perimeter and the entry and exit points of the area of free zones shall be subject to customs supervision.
Article 244
Buildings and activities in free zones
Article 245
Presentation of goods and their placing under the procedure
Goods brought into a free zone shall be presented to customs and undergo the prescribed customs formalities in any of the following cases:
(a) where they are brought into the free zone directly from outside the customs territory of the Union;
(b) where they have been placed under a customs procedure which is ended or discharged when they are placed under the free zone procedure;
(c) where they are placed under the free zone procedure in order to benefit from a decision granting repayment or remission of import duty;
(d) where legislation other than the customs legislation provides for such formalities.
Without prejudice to Article 246, goods brought into a free zone are deemed to be placed under the free zone procedure:
(a) at the moment of their entry into a free zone, unless they have already been placed under another customs procedure; or
(b) at the moment when a transit procedure is ended, unless they are immediately placed under a subsequent customs procedure.
Article 246
Union goods in free zones
Upon application by the person concerned, the customs authorities shall establish the customs status as Union goods of any of the following goods:
(a) Union goods which enter a free zone;
(b) Union goods which have undergone processing operations within a free zone;
(c) goods released for free circulation within a free zone.
Article 247
Non-Union goods in free zones
In such cases the goods shall not be regarded as being under the free zone procedure.
In the case of such use or consumption, no customs declaration for the release for free circulation or temporary admission procedure shall be required.
Such declaration shall, however, be required if such goods are subject to a tariff quota or ceiling.
Article 248
Taking goods out of a free zone
Article 249
Customs status
Where goods are taken out of a free zone into another part of 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.
However, for the purposes of applying export duty and export 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.
CHAPTER 4
Specific use
Section 1
Temporary admission
Article 250
Scope
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 from import duty, and without being subject to any of the following:
(a) other charges as provided for under other relevant provisions in force;
(b) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
The temporary admission procedure may only be used provided that the following conditions are met:
(a) the goods are not intended to undergo any change, except normal depreciation due to the use made of them;
(b) it is possible to ensure that the goods placed under the procedure can be identified, except where, in view of the nature of the goods or of the intended use, the absence of 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;
(c) the holder of the procedure is established outside the customs territory of the Union, except where otherwise provided;
(d) the requirements for total or partial duty relief laid down in the customs legislation are met.
Article 251
Period during which goods may remain under the temporary admission procedure
Article 252
Amount of import duty in case of temporary admission with partial relief from import duty
That amount shall be payable for every month or fraction of a month during which the goods have been placed under the temporary admission procedure with partial relief from import duty.
Article 253
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a) the specific use referred to in Article 250(1);
(b) the requirements referred to in point (d) of Article 250(2).
Section 2
End-use
Article 254
End-use procedure
Customs supervision under the end-use procedure shall end in any of the following cases:
(a) where the goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty;
(b) where the goods have been taken out of the customs territory of the Union, destroyed or abandoned to the State;
(c) where the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duty has been paid.
CHAPTER 5
Processing
Section 1
General provisions
Article 255
Rate of yield
Except where a rate of yield has been specified in Union legislation 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 such rate.
The rate of yield or average rate of yield shall be determined on the basis of the actual circumstances in which processing operations are, or are to be, carried out. That rate may be adjusted, where appropriate, in accordance with Article 28.
Section 2
Inward processing
Article 256
Scope
Without prejudice to Article 223, under the inward processing procedure non-Union goods may be used in the customs territory of the Union in one or more processing operations without such goods being subject to any of the following:
(a) import duty;
(b) other charges as provided for under other relevant provisions in force;
(c) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
In the case referred to in Article 223, the procedure may be used where compliance with the conditions laid down in respect of equivalent goods can be verified.
In addition to paragraphs 1 and 2, the inward processing procedure may also be used for any of the following goods:
(a) goods intended to undergo operations to ensure their compliance with technical requirements for their release for free circulation;
(b) goods which have to undergo usual forms of handling in accordance with Article 220.
Article 257
Period for discharge
That period shall run from the date on which the non-Union goods are placed under the procedure and shall take account of the time required to carry out the processing operations and to discharge the procedure.
The authorisation may specify that a period which commences in the course of a month, quarter or semester shall end on the last day of a subsequent month, quarter or semester respectively.
The period referred to in the first subparagraph shall be set in months and shall not exceed six months. It shall run from the date of acceptance of the export declaration relating to the processed products obtained from the corresponding equivalent goods.
Article 258
Temporary re-export for further processing
Upon application, the customs authorities may authorise some or all of the goods placed under the inward -processing procedure, or the processed products, to be temporarily re-exported for the purpose of further processing outside the customs territory of the Union, in accordance with the conditions laid down for the outward processing procedure.
Section 3
Outward processing
Article 259
Scope
Outward processing shall not be allowed for any of the following Union goods:
(a) goods the export of which gives rise to repayment or remission of import duty;
(b) goods which, prior to export, were released for free circulation under a duty exemption or at a reduced rate of duty by virtue of their end-use, for as long as the purposes of such end-use have not been fulfilled, unless those goods have to undergo repair operations;
(c) goods the export of which gives rise to the granting of export refunds;
(d) goods in respect of which a financial advantage other than refunds referred to in point (c) is granted under the common agricultural policy by virtue of the export of those goods.
Article 260
Goods repaired free of charge
Article 260a
Goods repaired or altered in the context of international agreements
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.
Article 261
Standard exchange system
The customs authorities shall, however, waive the requirement set out in the first subparagraph if the replacement product has been supplied free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a material or manufacturing defect.
Article 262
Prior import of replacement products
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