Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)

In the event of such prior import of a replacement product, a guarantee shall be provided, covering the amount of the import duty that would be payable should the defective goods not be exported in accordance with paragraph 2.

TITLE VIII

GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION

CHAPTER 1

Formalities prior to the exit of goods

Article 263

Lodging a pre-departure 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; or

(b) in other specific cases, where duly justified by the type of goods or traffic or where required by international agreements.

The pre-departure declaration shall take the form of one of the following:

(a) a customs declaration, where the goods to be taken out of the customs territory of the Union are placed under a customs procedure for which such declaration is required;

(b) a re-export declaration, in accordance with Article 270;

(c) an exit summary declaration, in accordance with Article 271.

Article 264

Risk analysis

The customs office to which the pre-departure declaration referred to in Article 263 is lodged shall ensure that, within a specific time-limit, a risk analysis is carried out, primarily for security and safety purposes, on the basis of that declaration and shall take the necessary measures based on the results of that risk analysis.

Article 265

Delegation of power

The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:

(a) the specific time-limit, referred to in Article 263(1), within which the pre-departure declaration is to be lodged before the goods are taken out of the customs territory of the Union taking into account the type of traffic;

(b) the specific cases where the obligation to lodge a pre-departure declaration is waived in accordance with point (b) of Article 263(2).

Article 266

Conferral of implementing powers

The Commission shall specify, by means of implementing acts, the time-limit referred to in Article 264, within which risk analysis is to be carried out taking into account the time-limit referred to in Article 263(1).

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

CHAPTER 2

Formalities on exit of goods

Article 267

Customs supervision and formalities on exit

Goods to be taken out of the customs territory of the Union shall be presented to customs on exit by one of the following persons:

(a) the person who takes the goods out of the customs territory of the Union;

(b) the person in whose name or on whose behalf the person who takes the goods out of the customs territory of the Union acts;

(c) the person who assumes responsibility for the carriage of the goods prior to their exit from the customs territory of the Union.

Goods to be taken out of the customs territory of the Union shall be subject, as appropriate, to the following:

(a) the repayment or remission of import duty;

(b) the payment of export refunds;

(c) the collection of export duty;

(d) the formalities required under provisions in force with regard to other charges;

(e) the application of prohibitions and restrictions justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls against drug precursors, goods infringing certain intellectual property rights and cash, as well as the implementation of fishery conservation and management measures and of commercial policy measures.

Release for exit shall be granted by the customs authorities on condition that the goods in question will be taken out of the customs territory of the Union in the same condition as when:

(a) the customs or re-export declaration was accepted; or

(b) the exit summary declaration was lodged.

Article 268

Conferral of implementing powers

The Commission shall specify, by means of implementing acts, the procedural rules on the exit referred to in Article 267.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

CHAPTER 3

Export and re-export

Article 269

Export of Union goods

Paragraph 1 shall not apply to any of the following Union goods:

(a) goods placed under the outward processing procedure;

(b) goods taken out of the customs territory of the Union after having been placed under the end-use procedure;

(c) goods delivered, VAT or excise duty exempted, as aircraft or ship supplies, regardless of the destination of the aircraft or ship, for which a proof of such supply is required;

(d) goods placed under the internal transit procedure;

(e) goods moved temporarily out of the customs territory of the Union in accordance with Article 155.

Article 270

Re-export of non-Union goods

Paragraph 1 shall not apply to any of the following goods:

(a) goods placed under the external transit procedure which only pass through the customs territory of the Union;

(b) goods trans-shipped within, or directly re-exported from, a free zone;

(c) goods in temporary storage which are directly re-exported from a temporary storage facility.

CHAPTER 4

Exit summary declaration

Article 271

Lodging an exit summary declaration

Customs authorities may allow the exit 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 exit.

Notwithstanding the obligations of the carrier, the exit summary declaration may be lodged instead by one of the following persons:

(a) the exporter or consignor 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 exit.

Article 272

Amendment and invalidation of the exit summary declaration

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.

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) after 150 days have elapsed since the declaration was lodged.

Article 273

Conferral of implementing powers

The Commission shall specify, by means of implementing acts, the procedural rules for:

(a) lodging the exit summary declaration referred to in Article 271;

(b) amending the exit summary declaration, in accordance with the first subparagraph of Article 272(1);

(c) invalidating the exit summary declaration, in accordance with Article 272(2).

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

CHAPTER 5

Re-export notification

Article 274

Lodging a re-export notification

Customs authorities may accept that commercial, port or transport information systems may be used to lodge a re-export notification, provided that they contain the necessary particulars for such notification and these particulars are available before the goods are taken out of the customs territory of the Union.

Article 275

Amendment and invalidation of the re-export notification

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.

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) after 150 days have elapsed since the notification was lodged.

Article 276

Conferral of implementing powers

The Commission shall specify, by means of implementing acts, the procedural rules for:

(a) lodging the re-export notification referred to in Article 274;

(b) amending the re-export notification, in accordance with the first sub-paragraph of Article 275(1);

(c) invalidating the re-export notification in accordance with Article 275(2).

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

CHAPTER 6

Relief from export duty

Article 277

Relief from export duty for Union goods temporarily exported

Without prejudice to Article 259, Union goods which are temporarily exported from the customs territory of the Union shall benefit from export duty relief, conditional upon their re-import.

TITLE IX

ELECTRONIC SYSTEMS, SIMPLIFICATIONS, DELEGATION OF POWER, COMMITTEE PROCEDURE AND FINAL PROVISIONS

CHAPTER 1

Development of electronic systems

Article 278

Transitional measures

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.

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.

Article 278a

Reporting obligations

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.

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 situations referred to in Article 278.

Article 280

Work programme

The work programme referred to in paragraph 1 shall have the following priorities:

(a) the harmonised exchange of information on the basis of internationally accepted data models and message formats;

(b) the reengineering of customs and customs related processes in view of enhancing their efficiency, effectiveness and uniform application and reducing compliance costs; and

(c) the offering to economic operators of a wide range of electronic customs services, enabling them to interact in the same way with the customs authorities of any Member State.

Article 281

Conferral of implementing powers

The Commission shall adopt, by means of implementing acts, the work programme referred to in Article 280.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

Where the committee delivers no opinion, the Commission shall not adopt the implementing acts referred to in the first paragraph of this Article, and the third subparagraph of Article 5(4) of Regulation (EU) No 182/2011 shall apply.

CHAPTER 2

Simplifications in the application of the customs legislation

Article 282

Tests

The Commission may authorise one or more Member States, upon application, to test for a limited period of time simplifications in the application of the customs legislation, especially when IT-related. The test shall not affect the application of the customs legislation in those Member States that are not participating in such test and shall be evaluated periodically.

Article 283

Conferral of implementing powers

The Commission shall adopt, by means of implementing act, the decisions referred to in Article 282.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

CHAPTER 3

Delegation of power and committee procedure

Article 284

Exercise of the delegation

Article 285

Committee procedure

CHAPTER 4

Final provisions

Article 286

Repeal and amendment of legislation in force

Article 287

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Article 288

Application

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX

Regulation (EC) No 450/2008	This Regulation
Article 1(1) and (2)	Article 1(1) and (2)
Article 1(3), first subparagraph	Article 1(3)
Article 1(3), second subparagraph	Article 2
Article 2	Article 3
Article 3	Article 4
Article 4, points 1 to 8	Article 5, points 1 to 8
Article 4, point 9	Article 5, points 9 and 10
Article 4, point 10	Article 5, point 12
Article 4, points 11 and 12	Article 5, points 15 and 16
Article 4, points 13 to 17	Article 5, points 18 to 22
Article 4, point 18(a), first sentence	Article 5, point 23(a)
Article 4, point 18(a), second sentence	Article 130(3)
Article 4, point 18(b) and (c)	Article 5, point 23(b) and (c)
Article 4, points 19 to 26	Article 5, points 24 to 31
Article 4, point 27 to 32	Article 5, points 33 to 38
Article 4, point 33	—
Article 5(1), first subparagraph	Article 6(1)
Article 5(1), second and third subparagraphs	Articles 6(3) and 7(b)
Article (5)(2)	Articles 6(2), 7(a) and 8(1)(a)
Article 6	Article 12
Article 7	Article 13
Article 8	Article 14
Article 9	Article 15
Article 10(1)	Articles 9 and 16(1)
Article 10(2)	Articles 10, 11 and 17
Article 11(1), first and second subparagraphs	Article 18
Article 11(1), third subparagraph	Article 18(2), first subparagraph
Article 11(2)	Article 18(3)
Article 11(3)(a)	Article 18(2), second subparagraph and Article 21
Article 11(3)(b)	Article 21
Article 11(3)(c)	—
Article 12(1)	Article 19(1)
Article 12(2), first subparagraph	Article 19(2), first subparagraph
Article 12(2), second subparagraph	Article 19(2), second subparagraph and Article 20(b)
Article 13(1)	Article 38(1)
Article 13(2)	Article 38(2) and (3)
Article 13(3)	Article 38(4)
Article 13(4)	Article 38(5), first sentence
Article 13(5)	—
Article 13(6)	Article 23(2)
Article 14	Article 39
Article 15(1)(a)	Article 22, Article 24(a) to (g) and Article 25(a) and (b)
Article 15(1)(b)	Articles 23(4)(b) and 24(h)
Article 15(1)(c)	—
Article 15(1)(d)	Article 22(1), third subparagraph and 24(a)
Article 15(1)(e)	Article 40(b)
Article 15(1)(f)	Article 25(b)
Article 15(1)(g)	Articles 23(4)(b), 24(h), 24(c), 28, 31(b) and 32
Article 15(1)(h)	—
Article 15(2)	—
Article 16(1)	Article 22(1), first and second subparagraphs
Article 16(2)	Article 22(3), first and second subparagraphs
Article 16(3)	Article 22(2)
Article 16(4), first subparagraph	Article 22(6), first subparagraph, first sentence
Article 16(4), second subparagraph	Article 22(6), first subparagraph, second sentence and Article 22(7)
Article 16(5)(a)	Article 22(6), second subparagraph and Article 24(g)
Article 16(5)(b)	Article 24(f)
Article 16(6)	Article 23(3)
Article 16(7)	Article 29
Article 17	Article 26
Article 18(1) to (3)	Article 27
Article 18(4)	Article 32
Article 19(1)	Article 28(1)(a)
Article 19(2) and (3)	Article 28(2) and (3)
Article 19(4)	Article 28(4), first subparagraph and second subparagraph, first sentence
Article 19(5)	Article 31(a)
Article 20(1) to (4)	Article 33
Article 20(5)	Article 34(4)
Article 20(6), first subparagraph	Article 34(5), first sentence
Article 20(6), second subparagraph	Article 34(6)
Article 20(7)	Articles 22, 23, 24, 25 and 32
Article 20(8)(a)	Article 34(1) to (3)
Article 20(8)(b)	Article 34(9) and Article 37(1)(a)
Article 20(8)(c)	Article 34(11) and 37(2)
Article 20(9)	Articles 35, 36(b) and 37(1)(c) and (d)
Article 21	Article 42
Article 22	Article 43
Article 23	Article 44
Article 24(1) and (2)	Article 45(1) and (2)
Article 24(3), first subparagraph	Article 45(3)
Article 24(3), second subparagraph	—
Article 25(1)	Article 46(1)
Article 25(2), first subparagraph	Article 46(2)
Article 25(2), second and third subparagraphs	Article 46(3)
Article 25(3)	Article 46(4) to (8) and Article 50(1)
Article 26	Article 47
Article 27	Article 48
Article 28(1) and (2)	Article 49
Article 28(3)	Article 50(2)
Article 29	Article 51
Article 30(1)	Article 52
Article 30(2)	—
Article 31(1)	Article 53(1)
Article 31(2)	Article 53(3)
Article 31(3)	Article 54
Article 32	Article 55
Article 33(1) to (4)	Article 56(1) to (4)
Article 33(5)	Articles 56(5) and 58(1)
Article 34	Article 57(1),(2) and (3)
Article 35	Article 59
Article 36	Article 60
Article 37	Article 61
Article 38	Articles 62, 63, 67 and 68
Article 39(1) and (2)	Article 64(1) and (2)
Article 39(3)	Article 64(3), first subparagraph
Article 39(4) and (5)	Article 64(4) and (5)
Article 39(6)	Article 64(3), second subparagraph, Article 64(6) and Articles 63 to 68
Article 40	Article 69
Article 41	Article 70
Article 42(1)	Article 74(1)
Article 42(2)	Article 74(2)(a) to (c) and the introductory sentence of point (d)
Article 42(3)	Article 74(3)
Article 43(a)	Articles 71, 72 and 76(a)
Article 43(b)	Article 74(2)(d), points (i), (ii) and (iii)
Article 43(c)	—
Article 43(d)	Articles 73 and 75 and Article 76(b) and (c)
Article 44	Article 77
Article 45	Article 78
Article 46	Article 79
Article 47	Article 80
Article 48	Article 81
Article 49	Article 82
Article 50	Article 83
Article 51	Article 84
Article 52	Article 85
Article 53(1) to (3)	Article 86(1) to (3)
Article 53(4)	Article 86(6)
Article 54(a) and (b)	Article 86(5) and Article 88(a)
Article 54(c)	Article 86(4) and Article 88(b)
Article 55(1)	Article 87(1)
Article 55(2), first subparagraph	Article 87(2)
Article 55(2), second subparagraph	Article 88(c)
Article 55(3) and (4)	Article 87(3) and (4)
Article 56(1) to (5)	Article 89(1) to (5)
Article 56(6)	Article 89(7)
Article 56(7)	Article 89(9)
Article 56(8)	Article 89(2), second subparagraph
Article 56(9), first indent	Article 100(1)(b)
Article 56(9), second indent	Articles 89(8) and 99(a)
Article 56(9), third indent	Article 89(2), second subparagraph
Article 57(1) and (2)	Article 90
Article 57(3)	Article 100(1)(a)
Article 58, first paragraph	Article 91
Article 58, second paragraph	—
Article 59(1), first subparagraph	Article 100(1)
Article 59(1), second subparagraph	Article 99(b)
Article 59(2)	Article 92(2)
Article 60	Article 93
Article 61	Article 94
Article 62(1) and (2)	Article 95(1) and (2)
Article 62(3)	Article 22, Article 24(a) to (g), Article 25(a) and (b) and Article 99(c)
Article 63(1) and (2)	—
Article 63(3)(a)	—
Article 63(3)(b)	Articles 96(1)(a), 96(2), 100(1)(c) and 100(2)
Article 63(3)(c)	Article 96(1)(b),96(2), 100(1)(c) and 100(2)
Article 64	Article 97
Article 65(1) and (2)	Article 98
Article 65(3)	Articles 99(d) and 100(1)(b)
Article 66	Article 101(1) and (2)
Article 67(1), first and second subparagraphs	Article 102(1)
Article 67(1), third subparagraph	Article 106
Article 67(2) and (3)	Article 102(2) and (3), first subparagraph
Article 68(1) and (2)	Article 103(1) and (2)
Article 68(3)	Article 103(3)(a)
Article 68(4)	Article 103(4)
Article 69	Article 104
Article 70	Article 105(1) to (5)
Article 71	Article 105(6)
Article 72(1) and (2)	Article 108(1) and (2)
Article 72(3)	Articles 108(3) and 115
Article 73	Article 109
Article 74	Article 110
Article 75	Article 111
Article 76	—
Article 77(1), first subparagraph	Article 112(1)
Article 77(1), second and third subparagraphs	Article 112(2)
Article 77(2)	Article 112(3)
Article 77(3)	Article 112(4)
Article 78(1), first subparagraph	Article 113
Article 78(1), second subparagraph	Articles 99(d) and 100(1)(b)
Article 78(2) to (4)	Article 114(1) to (3)
Article 78(5)	Article 114(4)
Article 79(1)	Article 116(1)
Article 79(2) to (5)	Article 116(4) to (7)
Article 80	Article 117(1)
Article 81(1) and (2)	Article 118(1) and (2)
Article 81(3)	Article 118(4)
Article 82(1)	Article 119(1)
Article 82(2)	Article 119(3)
Article 83	Article 120(1)
Article 84(1)	Article 121(1)
Article 84(2)	Article 121(3)
Article 85, first sentence	Articles 116(2), 117(2), 118(3), 119(2), 120(2), 121(2) and 123(1)
Article 85, second sentence	Articles 106(3), 122 and 123(2)
Article 86(1) introductory sentence	Article 124(1) introductory sentence and point (a)
Article 86(1) (a) to (c)	Article 124(1) (b) to (d)
Article 86(1) (d) and (e)	Article 124(1) (e)
Article 86(1) (f) to (k)	Article 124(1) (f) to (k)
Article 86(2) and (3)	Article 124(2) and (3)
Article 86(4) to (6)	Article 124(5) to (7)
Article 86(7)	Article 126
Article 87(1)	Articles 127(1) and 127(2)(a)
Article 87(2), first subparagraph	Article 127(3), first subparagraph
Article 87(2), second subparagraph	Article 127(8)
Article 87(3), first subparagraph, point (a)	Articles 127(2)(b) and 131(a)
Article 87(3), first subparagraph, points (b) and (c)	Article 131(b)
Article 87(3), first subparagraph, point (d)	Articles 127(3) and 161(a)
Article 87(3), second subparagraph	—
Article 88(1), first subparagraph, first sentence	Article 6(1)
Article 88(1), first subparagraph, second sentence	Article 127(7)
Article 88(1), second subparagraph	Article 6(2)
Article 88(2)	Article 127(4), first subparagraph
Article 88(3)	Article 127(4), second subparagraph and (6)
Article 88(4), first subparagraph	Article 133(1), first subparagraph
Article 88(4), second and third subparagraphs	Articles 6(2) and 7(a)
Article 89(1)	Article 129(1)
Article 89(2)	—
Article 90	Article 130(1)
Article 91	Article 134
Article 92(1), first subparagraph	Article 135(1)
Article 92(1), second subparagraph	Article 135(2)
Article 92(1), third subparagraph	—
Article 92(2) to (5)	Article 135(3) to (6)
Article 93(1)	Article 136
Article 93(2)	—
Article 94	Article 137
Article 95(1)	Article 139(1)
Article 95(2) and (3)	Article 139(3) and (4)
Article 95(4)	Article 139(6)
Article 96(1) and (2)	Article 140
Article 96(3)	Article 139(7)
Article 97(1)	Article 149
Article 97(2)	Article 150
Article 98(1)	Article 144
Article 98(2)	Article 139(5)
Article 99	Article 141(1)
Article 100	Article 141(2)
Article 101(1)	Article 153(1)
Article 101(2)(a)	Articles 153(2) and 156(a)
Article 101(2)(b)	Articles 156(b) and 157
Article 101(2)(c)	Articles 153(3) and 156(c)
Article 102	Article 154
Article 103	Articles 155(2) and 156(d)
Article 104(1)	Article 158(1)
Article 104(2)	Article 158(3)
Article 105(1)	Article 159(1) and (2)
Article 105(2)(a) and (b)	Articles 159(3) and 161(a)
Article 105(2)(c)	Articles 22(1), third subparagraph, and 25(c)
Article 106(1), first subparagraph, first sentence	Article 179(1), first subparagraph
Article 106(1), first subparagraph, second sentence	—
Article 106(2)	Article 179(3) and (6)
Article 106(3)	Article 179(5)
Article 106(4), first subparagraph, point (a)	Article 22, Article 24(a) to (g) and Article 25(a) and (b)
Article 106(4), first subparagraph, point (b)	Articles 23(4)(a) and 24(h)
Article 106(4), first subparagraph, point (c)	Article 179(1), second subparagraph, Article 179(2) and Article 180
Article 106(4), first subparagraph, point (d)	Article 22(1), third subparagraph and 24(a)
Article 106(4), first subparagraph, point (e)	Article 25(b)
Article 106(4), first subparagraph, point (f)	Articles 23(4)(b), 24(h), 28, 31(b) and 32
Article 106(4), first subparagraph, points (g) and (h)	Article 181
Article 106(4), second subparagraph	—
Article 107(1), first sentence	Article 6(1)
Article 107(1), second sentence	Article 182(1)
Article 107(2)	Article 158(2)
Article 107(3)	Articles 160, 161(b), 182(2) to (4), 183 and 184
Article 108(1), first subparagraph, first sentence	Article 162
Article 108(1), first subparagraph, second and third sentences	Article 170(4)
Article 108(1), second subparagraph	Articles 6(2), 7(a) and 8(1)(a)
Article 108(2)	Article 163(1) and (2)
Article 108(3), first subparagraph	Article 6(1)
Article 108(3), second subparagraph	—
Article 108(4)	Articles 163(3), 164 and 165(b)
Article 109(1)	Article 166(1)
Article 109(2)	Articles 166(2) and 168 (a)
Article 109(3)	Articles 6(2), 7(a), 8(1)(a) and 165(a)
Article 110(1), first subparagraph	Article 167(1), first subparagraph
Article 110(1), second subparagraph	Article 167(1), third subparagraph
Article 110(1), third subparagraph	Article 167(2) and (3) and Article 168(d)
Article 110(2) and (3)	Article 167(4) and (5)
Article 111(1)	Article 170(1)
Article 111(2), first sentence	Article 170(2)
Article 111(2), second sentence	Article 170(3)(a) and (b)
Article 111(3)	Articles 170(3)(c)
Article 112(1), first subparagraph	Article 172(1)
Article 112(1), second subparagraph, first sentence	Article 182(2)
Article 112(1), second subparagraph, second sentence	Article 182(3)
Article 112(2)	—
Article 112(3)	Article 172(2)
Article 112(4)	Articles 176(b)
Article 113(1) and (2)	Article 173(1) and (2)
Article 113(3)	Articles 173(3) and 176(c)
Article 114(1)	Article 174(1)
Article 114(2), first subparagraph	Article 174(2)
Article 114(2), second subparagraph	Article 175
Article 115, first paragraph	Article 177(1)
Article 115, second paragraph	Articles 177(2) and 178
Article 116(1)	Article 185(1)
Article 116(2), first subparagraph, point (a)	Article 22, Article 24(a) to (g) and Article 25(a) and (b)
Article 116(2), first subparagraph, point (b)	Articles 23(4)(a), 23(5), 24(h) and 25(c)
Article 116(2), first subparagraph, points (c) and (d)	Articles 185(2) and 186(a)
Article 116(2), first subparagraph, point (e)	Article 22(1), third subparagraph and 24(a)
Article 116(2), first subparagraph, point (f)	Article 25(b)
Article 116(2), first subparagraph, point (g)	Articles 23(4)(b), 24(h), 28, 31(b) and 32
Article 116(2), first subparagraph, points (h) and (i)	Articles 186(b) and 187
Article 116(2), second subparagraph	—
Article 117	Article 188
Article 118	Article 189
Article 119(1) and (2)	Article 190
Article 119(3)	Article 193
Article 120	Article 191
Article 121	Article 192
Article 122	Article 193
Article 123(1) and (2)	Article 194
Article 123(3)	Article 179(4)
Article 124(1)	Article 195(1)
Article 124(2)	Article 195(2) and (3) and Article 196
Article 125	Article 197
Article 126(1)	Article 198(1)
Article 126(2)	Article 198(2), first subparagraph, first sentence
Article 127(1)	Article 199
Article 127(2)	Article 198(3)(d)
Article 128	Article 198(2), first subparagraph, second sentence and second subparagraph, Article 198(3)(a) to (c) and Article 200
Article 129	Article 201
Article 130(1)	Article 203(1), first subparagraph
Article 130(2) to (5)	Article 203(2) to (5)
Article 131(a)	—
Article 131(b)	Article 204
Article 132	Article 205
Article 133	Article 208(1)
Article 134	Articles 202, 203(1), second subparagraph, 203(6), 206, 207 and 209
Article 135	Article 210
Article 136(1)	Article 211(1)
Article 136(2), first subparagraph, point (a)	Article 22, Article 24(a) to (g) and Article 25(a) and (b)
Article 136(2), first subparagraph, point (b)	Articles 23(4)(a) and 24(h)
Article 136(2), first subparagraph, point (c)	Article 212(a)
Article 136(2), first subparagraph, point (d)	Article 22(1), third subparagraph and 24(a)
Article 136(2), first subparagraph, point (e)	Article 25(b)
Article 136(2), first subparagraph, point (f)	Articles 23(4)(b), 24(h), 28, 31(b) and 32
Article 136(2), first subparagraph, point (g)	—
Article 136(2), first subparagraph, point (h)	—
Article 136(2), second subparagraph	—
Article 136(3), first subparagraph, point (a)	Article 211(3), first subparagraph, point (a)
Article 136(3), first subparagraph, point (b)	Article 211(3), first subparagraph, points (b) and (c)
Article 136(3), first subparagraph, point (c)	Article 211(3), first subparagraph, point (d)
Article 136(3), second subparagraph	Article 212(b)
Article 136(4), first subparagraph	Article 211(4)
Article 136(4), second subparagraph	Article 211(5)
Article 136(4), third subparagraph	Article 211(6)
Article 136(4), fourth subparagraph, points (a) and (b)	Article 213
Article 136(4), fourth subparagraph, point (c)	Article 212(c)
Article 136(5)	Article 23(2)
Article 137(1)	Article 214(1)
Article 137(2)	Article 214(2) and Article 7(c)
Article 138	Article 215(1) to (3)
Article 139	Article 218
Article 140(1)	Article 219
Article 140(2)	Articles 221(a) and 222(b)
Article 141	Article 220
Article 142(1), first, second and third subparagraphs	Article 223(1)
Article 142(1), fourth subparagraph	Article 224(a)
Article 142(2), first subparagraph, point (a)	Article 223(2), first subparagraph, point (a)
Article 142(2), first subparagraph, points (b) and (c)	Article 223(2), first subparagraph, points (c) and (d)
Article 142(2), second subparagraph	Article 223(2), first subparagraph, point (b) and Article 224(c)
Article 142(3), first subparagraph	Article 223(3)
Article 142(3), second subparagraph	Article 224(d)
Article 142(4)	Article 223(4)
Article 143	Articles 211(2), 216, 217, 221(b), 222(b), 224(b), 225, 228, 229, 230, 231(b), 232, 233(4), 235, 236, 243(2), 251(4), 254(2), (3), (6) and (7) and 257(4)
Article 144(1)	Article 226(1)
Article 144(2)	Articles 226(2) and 231(a)
Article 144(3)	Article 226(3)
Article 144(4)	—
Article 145(1) and (2)	Article 227
Article 145(3), first subparagraph	Article 155(1)
Article 145(3), second subparagraph	Article 157
Article 146	Article 233(1) to (3)
Article 147	Article 234
Article 148(1)	Article 237(1)
Article 148(2), first subparagraph	Article 237(2)
Article 148(2), second subparagraph	Articles 237(3) and 239
Article 149	Article 242
Article 150(1)	Article 238(1)
Article 150(2)(a)	—
Article 150(2)(b)	Article 238(2)
Article 150(3)	—
Article 151(1), first subparagraph	Article 144
Article 151(1), second subparagraph	Article 145(3)
Article 151(2)	Article 145(5) and (11)
Article 151(3)	—
Article 151(4)	Article 147(4)
Article 151(5)	Article 145(1), (2), (4) and (6) to (10), Article 146, Article 147(3) and (4) and Article 148 and 151
Article 152	Article147(1) and (2)
Article 153	Article 240
Article 154(1)(a)	Article 237(3), first sentence
Article 154(1)(b)	Article 241(1)
Article 154(2)	Article 237(3), second sentence and Article 241(2)
Article 155(1)	Article 243(1)
Article 155(2) and (3)	Article 243(3) and (4)
Article 156	Article 244
Article 157	Article 245
Article 158	Article 246
Article 159	Article 247
Article 160	Article 248
Article 161	Article 249
Article 162	Article 250
Article 163	Article 251(1) to (3)
Article 164, first paragraph	Article 253
Article 164, second paragraph	—
Article 165	Article 252
Article 166(1)	Article 254(1)
Article 166(2) and (3)	Article 254(4) and (5)
Article 167	Article 255
Article 168	Article 256
Article 169	Article 257(1) to (3)
Article 170	Article 258
Article 171(1) and (2)	Article 259(1) and (2)
Article 171(3)	Article 86(5)
Article 171(4)	Article 259(3)
Article 172	Article 260
Article 173	Article 261
Article 174	Article 262
Article 175(1), first subparagraph	Article 263(1)
Article 175(1), second subparagraph	Article 263(2)(a)
Article 175(2) and (3)	Article 263(3) and (4)
Article 176(1)(a) and (b)	Article 263(2)(b) and Article 265(b)
Article 176(1)(c) and (d)	Article 265(b)
Article 176(1)(e)	Article 161(a)
Article 176(2)	—
Article 177(1) and (2)	Article 267(1) and (3)
Article 177(3)	Article 267(2)
Article 177(4)	Article 267(2)
Article 177(5)	Article 268
Article 178(1)	Article 269(1)
Article 178(2)(a)	Article 269(2)(a) and (b)
Article 178(2)(b)	Article 269(2)(d) and (e)
Article 178(3)	Articles 269(3)
Article 179	Article 270
Article 180(1)	Article 271(1), first subparagraph
Article 180(2), first sentence	Article 6(1)
Article 180(2), second sentence	Article 271(3)
Article 180(3), first subparagraph	Article 6(2)
Article 180(3), second subparagraph	Article 271(4)
Article 180(4)	Article 271(2)
Article 181, first and second paragraphs	Article 272(1)
Article 181, second paragraph and third paragraph	—
Article 182(1)	Article 277
Article 182(2)	—
Article 183(1)	Articles 16(1) and 17
Article 183(2)(a) and (b)	—
Article 183(2)(c)	Articles 280 and 283
Article 184	Article 285
Article 185	—
Article 186	Article 286(2) and (3)
Article 187	Article 287
Article 188(1)	Article 288(1)
Article 188(2)	Article 288(2)
Article 188(3)	Article 288(1)