LegalizeCommission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code
ANNEX 32-01
Guarantor’s undertaking — Individual guarantee
Common data requirements
(1) Guarantor: Surname and forename or name of firm
(2) Guarantor: Full address
(3) the office of guarantee
(4) maximum amount of the undertaking
(5) Surname and forename, or name of firm and full address of the person providing the guarantee
(6) One of the following customs operations: (a) temporary storage, (b) Union transit procedure, (c) common transit procedure, (d) customs warehousing procedure, (e) temporary admission procedure with total relief from import duty, (f) inward processing procedure, (g) end-use procedure, (h) release for free circulation under normal customs declaration without deferred payment, (i) release for free circulation under normal customs declaration with deferred payment, (j) release for free circulation under a customs declaration lodged in accordance with Article 166 of the Code, (k) release for free circulation under a customs declaration lodged in accordance with Article 182 of the Code, (l) temporary admission procedure with partial relief from import duty, (m) if another – indicate the other kind of operation.
(7) If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorized to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee
(8) The person signing the document must enter the following by hand before his or her signature: ‘Guarantee for the amount of …’ (the amount being written out in letters)
(9) office of guarantee – date of approval of undertaking – declaration covered by the guarantee
ANNEX 32-02
Guarantor’s undertaking — Individual guarantee in the form of vouchers
COMMON/UNION TRANSIT PROCEDURE
(1) Guarantor: Surname and forename or name of firm
(2) Guarantor: Full address
(3) If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorized to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
(4) The signature must be preceded by the following in the signatory’s own handwriting: ‘Valid as guarantee voucher’.
(5) office of guarantee – date of approval of undertaking
ANNEX 32-03
Guarantor’s undertaking — Comprehensive guarantee
Common data requirements
(1) Guarantor: Surname and forename or name of firm
(2) Guarantor: Full address
(3) Office of guarantee
(4) Maximum amount of the undertaking
(5) Surname and forenames, or name of firm, and full address of the person providing the guarantee.
(6) The reference amounts for the different procedures covered
(7) If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorized to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee:
(8) The person signing the document must enter the following by hand before his or her signature: ‘Guarantee for the amount of……………………………..’, the amount being written in letters.
(9) office of guarantee – date of approval of undertaking
ANNEX 32-04
Notification to guarantor of non-discharge of Union transit procedure
The common data requirements of the notification are:
(a) the name and the address of the customs authority of the Member State of departure competent to notify the guarantor that the procedure has not been discharged;
(b) the name and the address of the guarantor;
(c) the guarantee reference number;
(d) the MRN and date of the customs declaration;
(e) the name of the customs office of departure;
(f) the name of the holder of the procedure;
(g) the amount involved.
ANNEX 32–05
Notification to guarantor of liability for debt in Union transit procedure
The common data requirements of the notification are:
(a) the name and the address of the customs authority competent for the place where the customs debt is incurred;
(b) the name and the address of the guarantor;
(c) the guarantee reference number;
(d) the MRN and date of the customs declaration;
(e) the name of the customs office of departure;
(f) the name of the holder of the procedure;
(g) the amount notified to the debtor.
ANNEX 33-01
Claim for payment to the guaranteeing association of debt in transit procedure under ATA/e-ATA carnet
The common data requirements of the notification are:
(a) the name and the address of the customs authority competent for the place where the customs debt is incurred;
(b) the name and the address of the guaranteeing association;
(c) the guarantee reference number;
(d) the number and date of the carnet;
(e) the name of the customs office of departure;
(f) the name of the holder of the procedure;
(g) the amount notified to the debtor.
ANNEX 33-02
Notification to guarantor of liability for debt in transit procedure under CPD carnet
The common data requirements of the notification are:
(a) the name and the address of the customs authority competent for the place where the customs debt is incurred;
(b) the name and the address of the guaranteeing association;
(c) the guarantee reference number;
(d) the number and date of the carnet;
(e) the name of the customs office of departure;
(f) the name of the holder of the procedure;
(g) the amount notified to the debtor.
ANNEX 33-03
Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet
Common data requirements
Date of dispatch
(1) ATA carnet No:
(2) Issued by the Chamber of Commerce of: City: Country:
(3) On behalf of: Holder: Address:
(4) Expiry date of carnet:
(5) Date set for re-exportation (3):
(6) Number of transit/import voucher (4):
(7) Date of endorsement of voucher: Signature and stamp of the issuing coordinating office.
ANNEX 33-04
Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet
ANNEX 33-05
Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet
Letter heading of the coordinating office of the second Member State submitting the claim
Addressee: coordinating office of the first Member State submitting the original claim.
Date of dispatch
(1) ATA carnet No
(2) The relevant Chamber of Commerce City Country
(3) On behalf of: Holder: Address:
(4) Expiry date of the carnet
(5) Date set for re-exportation
(6) Number of transit/import voucher
(7) Date of endorsement of voucher
Signature and stamp of issuing coordinating office.
ANNEX 33-06
Request for supplementary information where goods are situated in another Member State
Common data requirements
(1) Name and address of decision taking customs authority
(2) Repayment/remission of duties — File reference of decision taking customs authority
(3) Name and address of the customs office of the Member State where the goods are situated
(4) Application of provisions on mutual assistance between the customs authorities
(5) Location of goods (if applicable)
(6) Name and full address of person from whom the information may be obtained or who can assist the customs office of the Member State where the goods are situated
(7) List of documents attached
(8) Purpose of the request
(9) Decision taking customs authority – place and date – signature – stamp
(10) Information obtained
(11) Result of examination carried out
(12) Place and date
(13) Signature and official stamp
ANNEX 33-07
Remission/repayment
Common data requirements
(1) Name and address of the person concerned
(2) Indication of applicable article of DA
(3) Name and address of the customs office which granted repayment/remission
(4) Reference to the decision granting repayment/remission
(5) Name and address of monitoring customs office
(6) Description of the goods, number and type
(7) CN code of the goods
(8) Quantity or net mass of the goods
(9) Customs value of the goods
(10) Date and relevant box to be ticked
(11) Place and date and signature
(12) Stamp
(13) Observations
ANNEX 52-01
(1) The EU form 302 must conform to the specimen set out in this Annex.
(2) The EU form 302 shall be made out in English or French.
(3) If completed by hand, entries must be clearly readable.
(4) Each EU form 302 shall bear a serial number, printed or otherwise, by which it can be identified.
EU FORM 302/FORMULAIRE UE 302
Document for customs purposes for goods used for military activity only and not for commercial gain.
Document à usage douanier relatif à des marchandises utilisées exclusivement pour des activités militaires et sans intention commerciale
| Copy n°: Exemplaire n°: | Serial N° Numéro | Mission/Exercise/Transport: Mission/Exercice/Transport: |
|---|---|---|
| Mode of transport: Mode de transport: | Temporary Admission (yes/no): Admission temporaire (oui/non): | |
| Name and address of transporter: Nom et adresse du transporteur: | ||
| Name and address of consignor Nom et adresse de l’expéditeur | Name and address of consignee Nom et adresse du destinataire | |
| Final destination/Destination finale: |
Sealed/not sealed (*): when sealed: seal numbers, quantity and sealing authority will be show below.
Scellé/sans scellé (*): si l’envoi a été scellé, indiquer ci-dessous l’espèce, le numéro et le nombre des scellés et l’autorité qui les a apposés.
| Remarks: See attached shipping documents Observations: Voir documents d’expédition en annexe |
|---|
| Seal numbers Numéros des scellés |
(Stamp/Cachet)
I (name in full) certify that the shipment described herein is transported under the authority of the military and contains only goods for their use without any commercial intent.
Je (nom et prénom) certifie que l’envoi décrit ci-dessus est transporté avec l’autorisation des forces militaires et contient uniquement des marchandises destinées à leur usage et sans intention commerciale.
| Signature … | Rank and unit-address/Grade et adresse de l’unité: |
|---|---|
| Date: | |
| Certificate of receipt/Certificat de réception | |
| I (name in full) certify that the goods listed above have been received as described. Je (nom et prénom) certifie que les marchandises indiquées ci-dessus ont été reçues et sont conformes. | |
| Signature … | Rank and unit-address/Grade et adresse de l’unité: |
| Date: | |
| This is an accountable document which constitutes both an official certificate of import/export autorisation and a customs declaration/Ce document est un document officiel engageant votre responsabilité, servant à la fois de licence d’importation et d’exportation ainsi que de déclaration en douane. For instructions for use of this document see overleaf/Voir au verso les instructions pour l’utilisation de ce document. Delete where inapplicable/Biffer la mention inutile. |
EU FORM 302/FORMULAIRE UE 302
I undertake
to present this import/export notification to the appropriate customs authorities together with such goods as have not been accepted by the EU forces entity led to receive goods.
not to hand such goods to any third party or parties without due observance of the current customs and other requisition of the land which delivery of the goods has been refused.
to present my credentials to the customs authorities on demand.
This form is not to be used for commercial intent (i.e. the buying or selling of products).
Je m’engage
à présenter aux autorités douanières compétentes, cette déclaration d’importation/d’exportation, avec les marchandises qui ne seraient pas acceptées par l’unité des Forces UE.
à ne céder ces marchandises à de tierces personnes, sans accomplir les formalités douanières et autres prévues par la réglementation en vigueur dans le pays où les marchandises ont été refusées.
à présenter mes papiers d’identité sur demande aux autorités douanières.
Ce formulaire ne peut pas être utilisé à des fins commerciales (par exemple, pour acheter ou vendre des marchandises).
Signature, name and address of person presenting the goods to customs
Signature, nom et adresse de la personne qui présente les marchandises à la douane
Goods presented to customs authorities (on/at place)
Marchandises présentées aux autorités douanières (date et lieu)
FOR CUSTOMS ONLY/PARTIE RESERVEE A LA DOUANE
| Country Pays | Customs Office Bureau de douanes | Date of crossing Date du passage | Signature of customs officer and remarks Signature du douanier et obs | Official customs stamp Cachet de la douane | |
|---|---|---|---|---|---|
| Exit Sortie | |||||
| Entry Entrée | |||||
| Exit Sortie | |||||
| Entry Entrée |
INSTRUCTIONS FOR THE CONSIGNOR/INSTRUCTION POUR L’EXPEDITEUR
THE CONSIGNOR will present all copies of the shipment to the transporter. Tampering with the forms by means of erasures of addition there to by the consignor and/or the transporter of their employees will void this declaration.
L’EXPEDITEUR doit remettre tous les exemplaires au transporteur en même temps que l’envoi. L’altération des documents (suppressions ou additions) par l’expéditeur, le transporteur ou leurs employés entraîne automatiquement la nullité de cette déclaration.
DISTRIBUTION OF COPIES
Copy n° 1 Will be handed over to the consignee together with the shipment by the transporter after customs officials have processed and stamped this copy.
Copy n° 2 Should be returned by recipient to the despatching agency together with an acknowledgment of receipt.
Copy n° 3 Is intended for processing and retention by customs officials of origin.
Copy n° 4 Is intended for retention by customs officials of destination. For transit purposes further copies as necessary, to be marked 4a, 4b, etc. are intended for retention by customs officials of transit countries concerned.
Copy n° 5 Is intended for retention by the issuing organisation.
DESTINATION DES EXEMPLAIRES
Exemplaire n°1 Doit être remis au destinataire avec les marchandises, par le transporteur après avoir été complété et visé par les autorités douanières
Exemplaire n°2 Doit être renvoyé par le destinataire au service d’expédition avec un accusé de réception.
Exemplaire n° 3 Destiné au service des douanes du pays d’expédition qui le complète et le conserve dans ses archives.
Exemplaire n° 4 Destiné au service des douanes du pays destinataire pour le conserver dans ses archives. En cas de transit, seront établis des exemplaires supplémentaires numérotés 4a, 4b, etc. destinés aux services des douanes des pays de transit concernés pour y être conservés.
Exemplaire n°5 Destiné à l’unité militaire qui a établi ce document pour le conserver dans ses archives.
ANNEX 52-02
(1)Carrier name
(2)Name and address of Consignor in a part of the United Kingdom other than Northern Ireland
(3)Name and address of Consignee in Northern Ireland
(4)Place of delivery in Northern Ireland if different from the consignee’s address
(5)Description of the goods in plain language at consignment level
(6)Number of packages/pieces in shipment
(7)Gross weight
(8)Value (where known)
(9)Date of delivery
ANNEX 52-03
| Data element name | Description |
|---|---|
| (1) Goods item number | Number of the item contained in each parcel covered by the declaration, where there is more than one item of goods |
| (2) Supporting documents | If applicable, reference to any documents produced in support of the declaration |
| (3) Transport document | If available, reference number to the transport document |
| (4) Local reference number | Parcel tracking reference number |
| (5) Authorisation | Reference to the authorisation issued in accordance with Article 12 of Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community |
| (6) Exporter | In the context of Article 141(1)(d)(vii), it is the name and address of the economic operator established in the United Kingdom sending the parcel to the private individual residing in Northern Ireland. In the context of Article 141(1)(d)(viii), it is the name and address of the private individual in a part of the United Kingdom other than Northern Ireland returning the parcel to an economic operator in Northern Ireland. |
| (7) Importer | In the context of Article 141(1)(d)(vii), it is the name and address of the private individual (final consumer) residing in Northern Ireland to whom the parcel is sent. In the context of Article 141(1)(d)(viii), it is the name and address of the economic operator in Northern Ireland to whom the parcel is returned. |
| (8) Declarant | The person who makes the declaration or on whose behalf the declaration is made |
| (9) Representative | To be provided where different from the declarant |
| (10) Total amount invoiced | Total value of the goods included in the parcel |
| (11) Region of Destination | By default, the region of destination shall be Northern Ireland |
| (12) Place of delivery | Place where the parcel is actually delivered as known at the time of data submission. To be provided, if different from the importer’s address |
| (13) Gross mass | Total weight of the parcel |
| (14) Description of goods | Plain language description that is precise enough for customs authorities to be able to identify the goods |
| (15) Harmonised System sub-heading code | 6-digit commodity code |
| (16) Returned goods indicator | Indication that the goods in the parcel qualify for returned goods in accordance with Article 138(m) |
ANNEX 61-01
Banana weighing certificates – data requirements
(1) Authorised weigher name
(2) Weighing certificate issuance date and number
(3) Trader reference
(4) Identity of means of transport at arrival
(5) Country of origin
(6) Number and type of packaging
(7) Total established net weight
(8) Brand(s)
(9) Inspected units of packed bananas
(10) Total gross weight of inspected units of packed bananas
(11) Number of units of packed bananas inspected
(12) Average gross weight
(13) Tare
(14) Average net weight per unit of packed bananas
(15) Signature and stamp of the authorised weigher
(16) Place and date
ANNEX 62-01
Information sheet INF 3 — data requirements
Information sheet INF 3 shall contain all items of information required by the customs authorities for the purpose of identifying the exported goods.
A. PART FOR THE DECLARANT
(1)Box 1: Exporter
Give the name or trade name and the full address including Member State.
(2)Box 2: Consignee at the time of export
(3)Box 3: Country to which goods consigned at the time of export
(4)Box 4: Number, kind, marks and numbers of packages and description of goods exported
Give exact details of the goods according to their normal commercial description or according to their tariff description. The description must correspond with that used in the export declaration.
(5)Box 5: Gross weight
Give the quantity appearing in the export declaration.
(6)Box 6: Net weight
Give the quantity appearing in the export declaration.
(7)Box 7: Statistical value
Give the statistical value at the time of export in the currency of the Member State of export.
(8)Box 8: Quantity for which information sheet is required
Give details of net weight, volume, etc. which the person concerned wishes to re-import, in figures and in words.
(9)Box 9: CN Code
(10)Box 10: Additional information relating to the goods
Give details of the export document: type, reference and date.
Indicate whether the goods relate to:
(a) goods exported in completion of an inward processing operation;
(b) goods which have been released for free circulation for a specific use. This item relates to goods which have been released for free circulation in the Union, benefiting from total or partial relief from import duty by reason of their use for specific purposes.
(c) goods in one of the situations referred to in Article 28(2) TFEU. This item relates to the situation of goods at the time of their export.
(11)Box 11: Request of the exporter
Indicate the name and quality of the person signing the information sheet. Add the date, place and signature.
B. PART FOR THE CUSTOMS AUTHORITIES
(1)Box A: Endorsement by competent authorities for export licences
In the case of goods referred to in Article 159, Information Sheet INF3 may be issued only on condition that box A has been completed and endorsed by the customs authorities beforehand, where the information contained therein is required.
Add the date, place and signature.
(2)Box B: Endorsement by competent authorities for grant of refunds or other amounts provided for on exportation
In the case of goods referred to in Article 159, Information Sheet INF3 may be issued only on condition that box B has been completed and endorsed by the customs authorities beforehand in accordance with points (a) and (b)
(a) When the export of the goods did not give rise to the completion of customs export formalities with a view to obtaining refunds or other amounts provided for on export under the common agricultural policy, that box shall bear one of the following indications: — Sin concesión de restituciones u otras cantidades a la exportación, — Ingen restitutioner eller andre beløb ydet ved udførslen, — Keine Ausfuhrerstattungen oder sonstige Ausfuhrvergünstigungen, — Δεν έτυχαν επιδοτήσεων ή άλλων χορηγήσεων κατά την εξαγωγή, — No refunds or other amounts granted on exportation, — Sans octroi de restitutions ou autres montants à l’exportation, — Senza concessione di restituzioni o altri importi all’esportazione, — Geen restituties of andere bij de uitvoer verleende bedragen, — Sem concessão de restituições ou outros montantes na exportação, — Vietäessä ei myönnetty vientitukea eikä muita määriä/Inga bidrag eller andra belopp har beviljats vid exporten, — Inga bidrag eller andra belopp har beviljats vid exporten, — Bez vývozních náhrad nebo jiných částek poskytovaných při vývozu, — Ekspordil ei makstud toetusi ega muid summasid, — Bez kompensācijas vai citām summām, kas paredzētas par preču eksportēšanu, — Eksportas teisės į grąžinamąsias išmokas arba kitas pinigų sumas nesuteikia, — Kivitel esetén visszatérítést vagy egyéb kedvezményt nem vettek igénybe, — L-ebda rifużjoni jew ammonti oħra mogħtija fuq esportazzjoni, — Nie przyznano dopłat lub innych kwot wynikających z wywozu, — Brez izvoznih nadomestil ali drugih izvoznih ugodnosti, — Pri vývoze sa neposkytujú žiadne náhrady alebo iné peňažné čiastky, — Без възстановявания или други предоставяни суми за или при износ, — Fără acordarea de restituiri restituții sau alte sume la export, — Bez izvoznih subvencija ili drugih iznosa ostvarenih pri izvozu.
(b) When the export of the goods did give rise to the completion of customs export formalities with a view to obtaining refunds or other amounts provided for on exportation under the common agricultural policy, the box shall bear one of the following indications: — Restituciones y otras cantidades a la exportación reintegradas por … (cantidad), — De ved udførslen ydede restitutioner eller andre beløb er tilbagebetalt for … (mængde), — Ausfuhrerstattungen und sonstige Ausfuhrvergünstigungen für … (Menge) zurückbezahlt, — Επιδοτήσεις και άλλες χορηγήσεις κατά την εξαγωγή επεστράφησαν για … (ποσότης), — Refunds and other amounts on exportation repaid for … (quantity), — Restitutions et autres montants à l’exportation remboursés pour … (quantité), — Restituzioni e altri importi all’esportazione rimborsati per … (quantità), — Restituties en andere bedragen bij de uitvoer voor … (hoeveelheid) terugbetaald, — Restituições e outros montantes na exportação reembolsados para … (quantidade), — Vientituki ja muut vietäessä maksetut määrät maksettu takaisin … (määrä) osalta/De vid exporten beviljade bidragen eller andra belopp har betalats tillbaka för … (kvantitet), — De vid exporten beviljade bidragen eller andra belopp har betalats tillbaka för … (kvantitet), — Vývozní náhrady nebo jiné částky poskytované při vývozu vyplaceny za … (množství), — Ekspordil makstud toetused ja muud summad tagastatud … (kogus) eest, — Kompensācijas un citas par preču eksportēšanu paredzētas summas atmaksātas par … (daudzums), — Grąžinamosios išmokos ir kitos eksporto atveju mokamos pinigų sumos išmokėtos už … (kiekis), — Kivitel esetén igénybevett visszatérítés vagy egyéb kedvezmény … (mennyiség) után visszafizetve, — Rifużjoni jew ammonti oħra fuq esportazzjoni mogħtija lura għal … (kwantita’), — Dopłaty i inne kwoty wynikające z wywozu wypłacono za … (ilość), — Izvozna nadomestila ali zneski drugih izvoznih ugodnosti povrnjeni za … (količina), — Náhrady a iné peňažné čiastky pri vývoze vyplatené za … (množstvo), — Възстановявания и други суми за …(количество), изплатени за износа, — Restituiri și alte sume rambursate la export pentru … (cantitatea), — Izvozna naknada ili drugi iznos pri izvozu isplaćeni za … (količina), or — Título de pago de restituciones u otras cantidades a la exportación anulado por … (cantidad), — Ret til udbetaling af restitutioner eller andre beløb ved udførslen er annulleret for … (mængde), — Auszahlungsanordnung über die Ausfuhrerstattungen und sonstigen Ausfuhrvergünstigungen für … (Menge) ungültig gemacht, — Αποδεικτικό πληρωμής επιδοτήσεων ή άλλων χορηγήσεων κατά την εξαγωγή ακυρωμένο για … (ποσότης), — Entitlement to payment of refunds or other amounts on exportation cancelled for … (quantity), — Titre de paiement des restitutions ou autres montants à l’exportation annulé pour … (quantité), — Titolo di pagamento delle restituzioni o di altri importi all’esportazione annullato per … (quantità), — Aanspraak op restituties of andere bedragen bij uitvoer vervallen voor … (hoeveelheid), — Título de pagamento de restituições ou outros montantes à exportação anulado para … (quantidade), — Oikeus vientitukeen tai muihin vietäessä maksettuihin määriin peruutettu … (määrä) osalta/Rätt till utbetalning av bidrag och andra belopp vid exporten har annullerats för … (kvantitet), — Rätt till utbetalning av bidrag och andra belopp vid exporten har annullerats för … (kvantitet), — Nárok na vyplacení vývozních náhrad nebo jiných částek poskytovaných při vývozu za … (množství) zanikl, — Õigus saada toetusi või muid summasid ekspordil on … (kogus) eest kehtetuks tunnistatud, — Tiesības izmaksāt kompensācijas vai citas summas, kas paredzētas par preču eksportēšanu, atceltas attiecībā uz … (daudzums), — Teisė į grąžinamųjų išmokų arba kitų eksporto atveju mokamų pinigų sumų mokėjimą už … (kiekis) panaikinta, — Kivitel esetén … igénybevett visszatérítésre vagy egyéb kedvezményre való jogosultság … (mennyiség) után megszűnt, — Mhux intitolati għal ħlas ta’rifużjoni jew ammonti oħra fuq l-esportazzjoni għal … (kwantita’), — Uprawnienie do otrzymania dopłat lub innych kwot wynikających z wywozu anulowano dla … (ilość), — Upravičenost do izplačila izvoznih nadomestil ali zneskov drugih izvoznih ugodnosti razveljavljena za … (količina), — Nárok na vyplatenie náhrad alebo iných peňažných čiastok pri vývoze za … (množstvo) zanikol, — Право за плащане на възстановявания или други суми за износа е отменено за … (количество), — Dreptul la plata restituirilor sau a altor sume la export a fost anulat pentru … (cantitatea), — Pravo na izvoznu subvenciju ili drugi iznos ostvaren pri izvozu poništeno za … (količina), depending on whether the refunds or other amounts provided for on exportation have or have not already been paid by the competent authorities. Add the date, place and signature.
(3)Box C: Where a duplicate of Information Sheet INF 3 has to be issued, it shall bear one of the following indications:
— DUPLICADO,
— DUPLIKAT,
— DUPLIKAT,
— ΑΝΤΙΓΡΑΦΟ,
— DUPLICATE,
— DUPLICATA,
— DUPLICATO,
— DUPLICAAT,
— SEGUNDA VIA,
— KAKSOISKAPPALE/DUPLIKAT,
— DUPLIKAT,
— DUPLIKÁT,
— DUPLIKAAT,
— DUBLIKĀTS,
— DUBLIKATAS,
— MÁSODLAT,
— DUPLIKAT,
— DUPLIKAT,
— DVOJNIK,
— DUPLIKÁT,
— ДУБЛИКАТ,
— DUPLICAT,
— DUPLIKAT.
Add the date, place and signature.
(4)Box D: Full name and address of the customs office of export
(5)Box E: Request by the customs office of re-import
Indicate the content of the request as follows:
(a) verification of the authenticity of this Information sheet and the correctness of the information therein,
(b) other information to be supplied (to be detailed).
Indicate the following:
(a) full name and address of the customs office of re-import,
(b) date, place and signature.
(6)Box F: Reply of the competent authorities
Indicate the content of the reply as follows:
(a) confirmation of the authenticity of this Information sheet and the of correctness of the information therein,
(b) other information supplied (to be detailed),
(c) additional comments.
Indicate the following:
(a) full name and address of the competent authorities,
(b) date, place and signature.
(7)Box G: Re-import
The customs office of re-importation shall record on information sheet INF 3 the quantity of returned goods exempted from import duty. Where it is made on paper, that office shall retain the original and sending the copy, bearing the reference number and the date of declaration for free circulation, to the customs authorities who issued it.
The said customs authorities shall compare this copy with the one in their possession and retain it in their official files.
ANNEX 71-01
Supporting document where goods are declared orally for temporary admission
ANNEX 71-02
Sensitive goods and products
The following goods are covered by this Annex:
(1) The following agricultural products falling under one of the following sectors of the common market organization (CMO): Beef and veal sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(o) and listed in Annex I Part XV; Pigmeat sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(q) and listed in Annex I Part XVII; Sheepmeat and goatmeat sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(r) and listed in Annex I Part XVIII; Eggs sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(s) and listed in Annex I Part XIX; Poultrymeat sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(t) and listed in Annex I Part XX; Apiculture products: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(v) and listed in Annex I Part XXII; Cereals sector: products referred to in Article 1(2)(a), Annex I Part I of Regulation (EU) No 1308/2013; Rice sector: products referred to in Article 1(2)(b), Annex I Part II of Regulation (EU) No 1308/2013; Sugar sector: products referred to in Article 1(2)(c), Annex I Part III of Regulation (EU) No 1308/2013; Olive oil sector: products referred to in Article 1(2)(g), Annex I Part VII of Regulation (EU) No 1308/2013; Milk and milk-products sector: products referred to in Article 1(2)(p), Annex I Part XVI of Regulation (EU) No 1308/2013; Wine sector: products referred to in Article 1(2)(l), Annex I Part XII of Regulation (EU) No 1308/2013 and falling under CN codes: 0806 10 90 2009 61 2009 69 2204 21 (quality wine PDO and PGI excepted) 2204 29 (quality wine PDO and PGI excepted) 2204 30
(2) Ethyl alcohol and spirit products falling under CN codes: 2207 10 2207 20 2208 40 39 – 2208 40 99 2208 90 91 – 2208 90 99
(3) ex 24 01 unmanufactured tobacco
(4) Products other than those under points 1 and 2 subject to agricultural export refund.
(5) Fishery products listed in Annex I to Council Regulation (EC) No 1379/2013 on the common organization of the markets in fishery and aquaculture products and products listed in Annex V to this regulation subject to a partial autonomous suspension.
(6) All fishery products subject to an autonomous quota.
ANNEX 71-03
List of permitted usual forms of handling
(Article 220 of the Code)
Unless otherwise specified, none of the following forms of handling may give rise to a different eight-digit CN code.
In addition, none of the following forms of handling may result in an unjustified import duty advantage.
For the purposes of the previous paragraph, any of the usual forms of handling listed below which entail a change in the CN code or in the origin of non-Union goods shall be deemed to result in an unjustified import duty advantage if the goods would be, at the time where the usual forms of handling begin, subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.
(1)ventilation, spreading-out, drying, removal of dust, simple cleaning operations, repair of packing, elementary repairs of damage incurred during transport or storage in so far as it concerns simple operations, application and removal of protective coating for transport;
(2)reconstruction of the goods after transport;
(3)stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of the goods;
(4)removal of damaged or contaminated components;
(5)conservation, by means of pasteurisation, sterilisation, irradiation or the addition of preservatives;
(6)treatment against parasites;
(7)anti-rust treatment;
(8)treatment:
— by simple raising of the temperature, without further treatment or distillation process, or
— by simple lowering of the temperature;
even if this results in a different eight-digit CN code;
(9)electrostatic treatment, uncreasing or ironing of textiles;
(10)treatment consisting in:
— stemming and/or pitting of fruits, cutting up and breaking down of dried fruits or vegetables, rehydration of fruits, or
— dehydration of fruits even if this results in a different eight-digit CN code;
(11)desalination, cleaning and butting of hides;
(12)addition of goods or addition or replacement of accessory components as long as this addition or replacement is relatively limited or is intended to ensure compliance with technical standards and does not change the nature or improve the performances of the original goods, even if this results in a different eight-digit CN code for the added or replacement goods;
(13)dilution or concentration of fluids, without further treatment or distillation process, even if this results in a different eight-digit CN code;
(14)mixing between them of the same kind of goods, with a different quality, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods;
(15)mixing of gas or fuel oils not containing biodiesel with gas or fuel oils containing biodiesel, classified in Chapter 27 of the CN, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods even if this results in a different eight-digit CN code;
(16)mixing of gas or fuel oils with biodiesel so that the mixture obtained contains less than 0,5 %, by volume, of biodiesel, and mixing of biodiesel with gas or fuel oils so that the mixture obtained contains less than 0,5 %, by volume, of gas or fuel oils;
(17)dividing or size cutting out of goods if only simple operations are involved;
(18)packing, unpacking, change of packing, decanting and simple transfer into containers, even if this results in a different eight-digit CN code, affixing, removal and altering of marks, seals, labels, price tags or other similar distinguishing signs;
(19)testing, adjusting, regulating and putting into working order of machines, apparatus and vehicles, in particular in order to control the compliance with technical standards, if only simple operations are involved;
(20)dulling of pipe fittings to prepare the goods for certain markets;
(21)denaturing, even if this results in a different eight-digit CN code;
(22)any usual forms of handling, other than the abovementioned, intended to improve the appearance or marketable quality of the import goods or to prepare them for distribution or resale, provided that these operations do not change the nature or improve the performance of the original goods.
ANNEX 71-04
Special provisions concerning equivalent goods
I. CUSTOMS WAREHOUSING, INWARD AND OUTWARD PROCESSING
It is not permitted to replace:
— organic goods by conventionally produced goods; and
— conventionally produced goods by organic goods.
II. INWARD PROCESSING
Rice classified under CN code 1006 shall not be deemed equivalent unless it falls within the same eight-digit CN code of the Combined Nomenclature. Nevertheless, for rice with a length not exceeding 6,0 mm and a length/width ratio equal to or more than 3 and for rice with a length equal to or less than 5,2 mm and a length/width ratio equal to or more than 2, equivalence shall be established by determination of the length/width ratio only. The measurement of the grains shall be done in accordance with Annex A(2)(d) to Regulation (EC) No 3072/95 on the common organisation of the market in rice.
Equivalent goods may be used only between wheat harvested in a third country and already released for free circulation and non-Union wheat, of the same eight-digit CN code, having the same commercial quality and the same technical characteristics.
However:
— derogations from the ban on use of equivalent goods may be adopted in respect of wheat on the basis of a communication from the Commission to the Member States, after examination by the Committee,
— the use of equivalent goods is permitted between Union durum wheat and durum wheat of third-country origin, provided it is for the production of pasta falling within CN codes 1902 11 00 and 1902 19 .
Recourse to the use of equivalent goods is permitted between non-Union raw cane sugar (CN codes 1701 13 90 and/or 1701 14 90 ) and sugar beet (CN code 1212 91 80 ) under the condition that processed products falling within CN code 1701 99 10 (white sugar) are obtained.
The equivalent quantity of raw cane sugar of standard quality as defined in point III of Part B of Annex III to Regulation (EU) No 1308/2013 shall be calculated by multiplying the quantity of white sugar with the coefficient 1,0869565.
The equivalent quantity of raw cane sugar not of standard quality shall be calculated by multiplying the quantity of white sugar with a coefficient obtained by dividing 100 by the yield of raw cane sugar. The yield of raw cane sugar shall be calculated as set out in point III of Part B of Annex IIĪ to Regulation (EU) No 1308/2013.
Equivalent goods may not be used for inward-processing operations on live animals or meat.
Derogation from the ban on the use of equivalent goods can be made for meat which has been made subject of a communication by the Commission to the Member States, after an examination carried out by a body composed of representatives of the customs administrations of the Member States if the applicant can prove that equivalence is economically necessary and if the customs authorities transmit the draft of the procedures foreseen to control the operation.
The use of equivalent goods between Union and non-Union maize is possible only in the following cases and subject to the following conditions:
(1) In the case of maize for use in animal feed, the use of equivalent goods is possible provided that a customs control system is set up to ensure that the non-Union maize is in fact used for processing into animal feed.
(2) In the case of maize used in the manufacture of starch and starch products, the use of equivalent goods is possible between all varieties with the exception of maizes rich in amylopectin (wax-like maize or ‘waxy’ maize) which are only equivalent between themselves.
(3) In the case of maize used in the manufacture of meal products, the use of equivalent goods is possible between all varieties with the exception of maizes of the vitreous type (‘Plata’ maize of the ‘Duro’ type, ‘Flint’ maize) which are only equivalent between themselves.
A.Recourse to the use of equivalent goods is permitted only in the following cases and under the following conditions:
(1) virgin olive oil (a) between Union extra virgin olive oil falling within CN code 1509 10 90 which corresponds to the description in Point 1(a) of Part VIII of Annex VII to Regulation (EU) No 1308/2013 and non-Union extra virgin olive oil of the same CN code, provided that the processing operation produces extra virgin olive oil falling within the same CN code and satisfying the requirements of the said Point 1(a); (b) between Union virgin olive oil falling within CN code 1509 10 90 which corresponds to the description in Point 1(b) of the Part VIII of Annex VII to Regulation (EU) No 1308/2013 and non-Union virgin olive oil of the same CN code, provided that the processing operation produces virgin olive oil falling within the same CN code and satisfying the requirements of the said Point 1(b); (c) between Union lampante virgin olive oil falling within CN code 1509 10 10 which corresponds to the description in Point 1(c) of the Part VIII of Annex VII to Regulation (EU) No 1308/2013 and non-Union lampante virgin olive oil of the same CN code, provided that the processed product is: — refined olive oil falling within CN code 1509 90 00 which corresponds to the description in Point 2 of Part VIII of the abovementioned Annex VII, or — olive oil falling within CN code 1509 90 00 which corresponds to the description in Point 3 of Part VIII of the said Annex VII and is obtained by blending with Union virgin olive oil falling within CN code 1509 10 90 .
(2) olive-pomace oil
between Union unrefined olive-pomace oil falling within CN code 1510 00 10 which corresponds to the description in Point 4 of Part VIII of Annex VII to Regulation (EC) No 1234/2007 and non-Union unrefined olive-pomace oil of the same CN code, provided that the olive-pomace oil processed product falling within CN code 1510 00 90 and corresponding to the description in Point 6 of Part VIII of the said Annex VII is obtained by blending with Union virgin olive oil falling within CN code 1509 10 90 .
B.The blendings referred to in Point A.1(c) second indent and Point A.2, with non-Union virgin olive oil, used in an identical manner, are authorised only where the arrangements for supervision of the procedure are organized in a manner that makes it possible to identify the proportion of non-Union virgin olive oil in the total quantity of blended oil exported.
C.The processed products must be put into immediate packaging of 220 litres or less. By way of derogation, in the case of agreed containers of 20 tonnes maximum, the customs authorities may allow the exportation of the oils found in the preceding Points on condition that there is systematic control of the quality and quantity of the exported product.
D.Equivalence shall be checked by using commercial records to verify the quantity of oils used for blending and, for the purpose of verifying the quality concerned, by comparing the technical characteristics of samples of the non-Union oil taken when it was entered for the procedure with the technical characteristics of the samples of the Union oil used taken when the processed product concerned was processed against the technical characteristics of the samples taken at the time of actual exportation of the processed product at the point of exit. Samples shall be taken in accordance with international standards EN ISO 5555 (sampling) and EN ISO 661 (sending of samples to laboratories and preparation of samples for tests). The analysis shall be carried out with reference to the parameters in Annex I to Commission Regulation (EEC) No 2568/91 (29).
III. OUTWARD PROCESSING
The use of equivalent goods is not permitted for goods which are covered by Annex 71-02.
ANNEX 71-05
Standardised exchange of information (INF)
Section A
The supervising customs office shall make available the following data elements in accordance with Article 181(1). Where a customs declaration or re-export declaration/notification refers to an INF, the competent customs authorities shall provide additional data elements in accordance with Article 181(3).
The holder of an authorisation for inward processing IM/EX which involves one Member State may request the supervising customs office to make the relevant INF data elements available via the electronic system relating to INF in order to prepare the standardised exchange of information between customs authorities, if the responsible customs authority has requested such INF.
Note:
(M) means mandatory and (O) means optional
| Common data elements | Comments |
|---|---|
| Authorisation/declaration number (M) | |
| Person making the request (M) | EORI number used for identification purposes |
| Declarant (O) | Only if this person is different from the holder of the authorisation |
| INF number (M) | Unique number given by the supervising customs office [e.g. IP EX/IM/123456/GB + authorisation no] |
| Supervising customs office (M) | COL code would be used for identification purposes |
| Customs office using the INF data elements (O) | COL code would be used for identification purposes. This data element will be provided if the INF data elements are actually used. |
| Description of the goods which are covered by the INF (M) | |
| CN code, net quantity (including net mass and/or supplementary units when applicable), value of goods (indicating the relevant currency) (M) | These data elements are related to the total net quantity of goods for which the INF is requested. Before the relevant customs declaration(s) is (are) lodged, the tariff classification of goods must be the same as the one established in the authorisation granted by the competent customs authorities. Before the relevant customs declaration is lodged, the value can be estimated according to the authorisation granted by the competent customs authorities. |
| Description of the processed products which are covered by the INF (M) | |
| CN code, net quantity (including net mass and/or supplementary units when applicable), value of processed products (indicating the relevant currency) (M) | These data elements are related to the total net quantity of processed products for which the INF is requested. Before the relevant customs declaration(s) is (are) lodged, the tariff classification of processed products must be the same as the one established in the authorisation granted by the competent customs authorities. Before the relevant customs declaration is lodged, the value can be estimated according to the authorisation granted by the competent customs authorities. |
| Particulars of the customs declaration(s) placing goods under the special procedure (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
| MRN (O) | This data element may be provided if the INF data elements are actually used. |
| Remarks (O) | Any additional information may be entered |
| Specific data elements IP | Comments |
| --- | --- |
| If a customs debt is incurred, the amount of import duty shall be calculated in accordance with Article 86(3) of the Code (O) | — |
| Equivalent goods (O) | — |
| Prior exportation (O) | — |
| Business case IP IM/EX (as referred to in Article 1(30)) | |
| Customs declaration of placement under inward processing was accepted (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
| Particulars necessary for application of commercial policy measures (O) | — |
| Last date for discharge (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
| CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M) | Indicate the quantity of goods which were placed under IP. This data element shall be provided by the customs office of placement. |
| The declaration of discharge was accepted (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of discharge. |
| CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M) | In case of discharge, indicate the quantity of processed products which is available. This data element shall be provided by the customs office of discharge. |
| Date of exit and exit result (O) | These data elements shall be provided by the customs office of exit. |
| Business case IP EX/IM (as referred to in Article 1(29) | |
| Export declaration under IP EX/IM was accepted (O) | Where a export declaration refers to the INF, this data element shall be provided by the customs office of export. |
| Particulars necessary for application of commercial policy measures (O) | |
| Last date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export. |
| CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M) | Indicate the quantity of goods which can be placed under IP. This data element shall be provided by the customs office of export. |
| Date of exit and exit result | These data elements shall be provided by the customs office of exit. |
| Date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
| CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M) | In case of placement of non-Union goods under inward processing, indicate the quantity available. This data element shall be provided by the customs office of placement. |
| Specific data elements OP | Comments |
| --- | --- |
| Business case OP EX/IM (as referred to in Article 1(28) | |
| Country of processing (O) | — |
| Member State of re-importation (O) | — |
| Equivalent goods (O) | — |
| Customs declaration OP number (M) | Where a customs declaration for OP refers to the INF, this data element shall be provided by the customs office of export/placement. |
| Identification of goods (M) | (M) unless equivalent goods may be used. Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
| CN Code, net quantity (including net mass and/or supplementary units when applicable) (M) | In case of placement of Union goods under outward processing, indicate the quantity available. This data element shall be provided by the customs office of export/placement. |
| Last date of re-importation of processed products (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
| Exit result (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of exit. |
| Date of re-importation of processed products (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office for release for free circulation. |
| Particulars of the customs declaration(s) for release for free circulation (O) | Where a customs declaration for release for free circulation refers to the INF, this data element shall be provided by the customs office for release for free circulation. |
| CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M) | In case of re-importation of processed products, indicate the quantity of processed products which can be re-imported under outward processing. This data element shall be provided by the customs office for release for free circulation. |
| Business case OP IM/EX (as referred to in Article 1(27) | |
| Prior importation of processed products (O) | This data element shall be provided by the customs office for release for free circulation. (guarantee must be provided) |
| Last date of placement of Union goods, which are replaced by equivalent goods, under outward processing (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office for release for free circulation. |
| Date of placement of Union goods, which are replaced by equivalent goods, under outward processing (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
| CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M) | In case of placement of Union goods, which are replaced by equivalent goods, under outward processing, indicate the quantity of Union goods which must be placed under outward processing. Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
| Exit result (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of exit. |
Section B
(1)The responsible customs authority as referred to in Article 101(1) of the Code has requested an INF between customs authorities in accordance with Article 181(2) because a customs debt is incurred in accordance with Articles 77(1)(a) or 79(1) of the Code for processed products which were obtained under inward processing IM/EX. The calculation of the amount of import duty shall be made in accordance with Article 86(3) of the Code but the responsible customs authority does not have information on the goods which were placed under inward processing IM/EX.
(2)The responsible customs authority as referred to in Article 101(1) of the Code has requested an INF between customs authorities in accordance with Article 181(2) because a customs debt is incurred in accordance with Articles 77(1)(a) or 79(1) of the Code for processed products which were obtained under inward processing IM/EX and Commercial Policy Measures are applicable.
(3)In situations covered by points 1 or 2 above the responsible customs authority shall provide the following data elements:
| Common data elements | Comments |
|---|---|
| Type of request (M) | Procedure needs to be identified (IP or IP CPM). The data element ‘Type of request’ is needed only in cases where the customs declaration does not refer to an INF. |
| The responsible customs authority as referred to in Article 101(1) of the Code (M) | COL code would be used for identification purposes |
| Authorisation number (M) | — |
| CPM (O) | |
| Supervising customs office receiving the request (M) | COL code would be used for identification purposes |
| Description of the goods or processed products for which the INF is requested (M) | — |
| CN Code, net quantity, value (M) | |
| MRN (O) | |
| Date on which the customs debt is incurred or on which CPM apply (M) | |
| Remarks (O) | Any additional information may be entered |
The supervising customs office receiving the request shall make available the following data elements:
| Specific data elements IP IM/EX | Comments |
|---|---|
| The amount of import duty to be entered in the accounts and notified to the debtor in accordance with Article 86(3) of the Code (O) | — |
| Particulars necessary for application of commercial policy measures (O) | — |
| INF number (M) | Unique number given by the supervising customs office [e.g. IP/123456/GB + authorisation no (EORI no is part of the authorisation no)] |
| MRN (O) | — |
ANNEX 71-06
Information to be provided in the bill of discharge
(a) reference particulars of the authorisation;
(b) the quantity of each type of goods which were placed under the special procedure in respect of which discharge is claimed;
(c) the CN code of the goods which were placed under the special procedure;
(d) the rate of import duties to which the goods which were placed under the special procedure are liable and, where applicable, their customs value;
(e) the particulars of the customs declarations placing goods under the special procedure;
(f) the type and quantity of the processed products or the goods placed under the procedure and particulars of the subsequent customs declaration or any other document relating to the discharge of the procedure;
(g) the CN code and the customs value of the processed products if the value scale method is used for the purpose of discharge;
(h) the rate of yield;
(i) the amount of import duty to be paid. Where this amount refers to the application of Article 175(4), it shall be specified;
(j) the periods for discharge.
ANNEX 72-03
TC11 receipt
Common data requirements
(1) Place, name and reference number of the customs office of destination
(2) Type of transit declaration
(3) Registration date by the customs office of departure
(4) Master Reference Number (MRN) registered
(5) Place, name and reference number of the customs office of departure
(6) Place and date of the issuance of the receipt
(7) Signature and official stamp of the customs office of destination
ANNEX 90
Table of correspondence referred to in Article 254
| Applicable provisions under Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93 | Applicable provisions under the Code, this Regulation and Implementing Regulation (EU) 2015/2447 | |
|---|---|---|
| 1 | Authorised Economic Operator Conditions and criteria for granting the AEO certificate (Article 5a of Regulation (EEC) No 2913/92 and Articles 14a and Articles 14g to 14k of Regulation (EEC) No 2454/93) | Authorised Economic Operator – criteria for granting the AEO status (Articles 22, 38 and 39 of the Code and Articles 24 to 28 of Implementing Regulation (EU) 2015/2447)'. |
| 2. | Comprehensive security, including the comprehensive guarantee for Community transit (in general: Article 191 of Regulation (EEC) No 2913/92; for Community transit: Article 94 of Regulation (EEC) No 2913/92 and Articles 373 and 379-380 of Regulation (EEC) No 2454/93) | Authorisation to use a comprehensive guarantee (Articles 89(5) and 95 of the Code and Article 84 of this Regulation) |
| 3 | Individual guarantee in the form of individual guarantee vouchers (Article 345(3) of Regulation (EEC) No 2454/93) | Individual guarantee in the form of vouchers (Article 160 of Implementing Regulation (EU) 2015/2447) |
| 4 | Authorisations for the operation of temporary storage facilities (Article 51(1) of Regulation (EEC) No 2913/92, Articles 185 to 187a of Regulation (EEC) No 2454/93) | Authorisations for the operation of temporary storage facilities (Article 148 of the Code, Articles 107 to 111 of this Regulation and Article 191 of Implementing Regulation (EU) 2015/2447) |
| 5 | Authorisations for ‘simplified declaration’ (Article 76(1)(a) and (b) of Regulation (EEC) No 2913/92, Articles 253 to 253g, 254, 260 to 262, 269 to 271, 276 to 278, 282, 289 of Regulation (EEC) No 2454/93) | Authorisations for ‘simplified declaration’ (Articles 166(2), 167 of the Code, Articles 145 to 147 of this Regulation and Articles 223, 224 and 225 of Implementing Regulation (EU) 2015/2447) |
| 6 | Authorisations for ‘local clearance procedure’ (Article 76(1)(c) of Regulation (EEC) No 2913/92, Articles 253 to 253g, 263 to 267, 272 to 274, 276 to 278, 283 to 287of Regulation (EEC) No 2454/93) | Authorisations for ‘entry in the declarant’s records’ (Article 182 of the Code, Article 150 and Articles 226 to 229 of Implementing Regulation (EU) 2015/2447) Or Authorisation for ‘simplified declaration’ (see point (5) And/or places designated or approved by the customs authorities as referred to in Article 5(33) of the Code |
| 7 | Authorisations for ‘SASP’ (Articles 1(13), 253h to 253m of Regulation (EEC) No 2454/93) | Authorisations for ‘centralized clearance’ (Article 179 of the Code, Article 149 of this Regulation and Articles 229 to 232 of Implementing Regulation (EU) 2015/2447) |
| 8 | Authorisations to run a regular shipping service (Article 313b of Regulation (EEC) No 2454/93) | Authorisations to run a regular shipping service (Article 120 of this Regulation) |
| 9 | Authorisations for authorised consignor to issue a proof of status T2L, T2LF or commercial document without submitting it for endorsement to customs (Article 324a of Regulation (EEC) No 2454/93) | Authorisations for authorised issuer to issue proof of status T2L, T2LF or customs goods manifest without submitting it for endorsement to customs (Article 128 of this Regulation) |
| 10 | Authorisations ‘banana weighers’ (Articles 290a to 290c of Regulation (EEC) No 2454/93) | Authorisations ‘banana weighers’ (Articles 155 to 157 of this Regulation and Articles 251 and 252 of Implementing Regulation (EU) 2015/2447) |
| 11 | Authorisation for authorised consignor for the Community transit (Articles 372(1)(d) to 378 and Articles 398 to 402 of Regulation (EEC) No 2454/93) | Authorisation for the status of authorised consignor, allowing the holder of the authorisation to place goods under the Union transit procedure without presenting them to customs (Article 233(4)(a) of the Code, Articles 191, 192 and 193 of this Regulation and Articles 313 and 314 of Implementing Regulation (EU) 2015/2447) |
| 12 | Authorisation for authorised consignee for the Community transit (Articles 372(1)(e) to 378 and Articles 406 to 408 of Regulation (EEC) No 2454/93) | Authorisation for the status of authorised consignee, allowing the holder of the authorisation to receive goods moved under the Union transit procedure at than authorised place to end the procedure in accordance with Article 233(2) of the Code (Article 233(4)(b) of the Code, Articles 191, 194 and 195 of this Regulation and Articles 313, 315 and 316 of Implementing Regulation (EU) 2015/2447) |
| 13 | Authorisation for authorised consignee for TIR transit (Articles 454a and454b of Regulation (EEC) No 2454/93) | Authorisation for authorised consignee for TIR purposes (Article 230 of the Code, Articles 185, 186 and 187 of this Regulation and Article 282 of Implementing Regulation (EU) 2015/2447) |
| 14 | Authorisation for Processing under Customs Control (Articles 84 to 90 and 130 to 136 of Regulation (EEC) No 2913/92 and Articles 496 to 523, 551 and 552 of Regulation (EEC) No 2454/93) | Authorisation for inward processing (Articles 210 to 225 and 255 to 258 of the Code and Articles 161 to 183 and 241 of this Regulation) |
| 15 | Authorisation for inward processing suspension system (Articles 84 to 90, Articles 114 to 123 and Article 129 of Regulation (EEC) No 2913/92; Articles 496 to 523 and Articles 536 to 549 of Regulation (EEC) No 2454/93) General rules for calculating the amount of import or export duty (Articles 201 to 216 of Regulation (EEC) No 2913/92 and Articles 517- 519 of Regulation (EEC) No 2454/93) | Authorisation for inward processing (Articles 210 to 225 and 255 to 258 of the Code and Articles 161 to 183 and 241 of this Regulation) General rules for calculating the amount of import or export duty Article 86(3) of the Code Special rules for calculating the amount of import or export duty if the economic conditions are deemed to be fulfilled in the cases covered by Article 167(1)(h), (i), (m), (p), (r) or (s) of this Regulation: Article 85(1) of the Code |
| 16 | Authorisation for inward processing drawback system (Articles 84 to 90 and Articles 114 to 129 of Regulation (EEC) No 2913/92; Articles 496 to 523, Articles 536 to 544 and Article 550 of Regulation (EEC) No 2454/93) General rules for calculating the amount of import or export duty (Articles 201 to 216 of Regulation (EEC) No 2913/92 and Articles 517-519 of Regulation (EEC) No 2454/93) | Authorisation for inward processing (Articles 210 to 225 and 255 to 258 of the Code and Articles 161 to 183 and 241 of this Regulation) General rules for calculating the amount of import or export duty Article 86(3) of the Code Special rules for calculating the amount of import or export duty if the economic conditions are deemed to be fulfilled in the cases covered by of Article 167(1)(h), (i), (m), (p), (r) or (s) of this Regulation: Article 85(1) of the Code |
| 17 | Authorisations for the operation of storage facilities as a customs warehouse type A (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) | Authorisations for a public customs warehouse of type I (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
| 18 | Authorisations for the operation of storage facilities as a customs warehouse type B (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) | Authorisations for a public customs warehouse of type II (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
| 19 | Authorisations for the operation of storage facilities as a customs warehouse type C (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) | Authorisations for a private customs warehouse (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
| 20 | Authorisations for the operation of storage facilities as a customs warehouse type D (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) | Authorisations for a private customs warehouse (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
| 21 | Authorisations for the operation of storage facilities as a customs warehouse type E (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) | Authorisations for a private customs warehouse (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
| 22 | Authorisations for the operation of storage facilities as a customs warehouse type F (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) | Authorisations for a public customs warehouse of type III (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
| 23 | Authorisations for free zones of control type I (Articles 166 to 176 of Regulation (EEC) No 2913/92, Articles 799 to 812 of Regulation (EEC) No 2454/93) | Authorisations for free zone (Articles 243 to 249 of the Code) To be implemented at national level |
| 24 | Authorisations for free zones of control type II (Articles 166 to 176 of Regulation (EEC) No 2913/92, Articles 799 to 804 and 812 of Regulation (EEC) No 2454/93) | Authorisations for customs warehouse The customs authorities shall decide after 1 May 2016 which particular type of customs warehouse those free zones shall be deemed to be equivalent to. (Articles 240 to 242 of the Code and Articles 161 to 183 of this Regulation) |
| 25 | Authorisations for free warehouse (Articles 166 to 176 of Regulation (EEC) No 2913/92, Articles 799 to 804 and 812 of Regulation (EEC) No 2454/93) | Authorisations for customs warehouse The customs authorities shall decide without delay which particular type of customs warehouse those free warehouses shall be deemed to be equivalent to. (Articles 240 to 242 of the Code and Articles 161 to 183 of this Regulation) |
| 26 | Authorisation for the use of seals of a special type (Article 372(1)(b) to Article 378 and Article 386 of Regulation (EEC) No 2454/93) | Authorisation for 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 (Article 233(4)(c) of the Code, Articles 191 and 197 of this Regulation and Articles 313 and 317 of Implementing Regulation (EU) 2015/2447) |
| 27 | Authorisation for outward processing (Articles 84 to 90 and 145 to 160 of Regulation (EEC) No 2913/92, Articles 496 to 523 and 585 to 592 of Regulation (EEC) No 2454/93) | Authorisation for outward processing (Articles 210 to 225 and 255, 259 to 262 of the Code and Articles 163, 164, 166, 169, 171 to 174, 176, 178, 179, 181, 240, 242, 243 of this Regulation and Articles 259 to 264 and Articles 266, 267, 268 and 271 of Implementing Regulation (EU) 2015/2447) |
| 28 | Authorisation for Temporary Importation (Articles 84 to 90 and 137 to 144 of Regulation (EEC) No 2913/92 and Articles 496 to 523 and 553 to 584 of Regulation (EEC) No 2454/93) | Authorisation for Temporary Admission (Articles 210 to 225 and 250 to 253 of the Code, Articles 163 to 165, 169, 171 to 174, 178, 179, 182, 204 to 238 of this Regulation and Articles 258, 260 to 264, 266 to 270, 322 and 323 of Implementing Regulation (EU) 2015/2447) |
| 29 | Authorisation for end-use (Articles 21 and 82 of Regulation (EEC) No 2913/92 and Articles 291 to 300 of Regulation (EEC) No 2454/93) | Authorisation for end-use (Articles 210 to 225, 254 of the Code and Articles 161 to 164, 169, 171 to 175, 178, 179, 239 of this Regulation and Articles 260 to 269 of Implementing Regulation (EU) 2015/2447) |
Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.
This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence.
EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.