Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

TITLE I

GENERAL PROVISIONS

CHAPTER 1

Scope of the customs legislation, mission of customs and definitions

Article 1

Definitions

For the purposes of this Regulation, the following definitions shall apply:

(1) ‘cabin baggage’ means, in the case of air travel, the baggage that the natural person takes with him into and out of the aircraft cabin;

(2) ‘customs office of presentation’ means the customs office competent for the place where the goods are presented;

(3) ‘hold baggage’, in the case of air travel, means the baggage that has been checked in at the airport of departure and is not accessible to the natural person during the flight nor, where relevant, during any stopovers;

(4) ‘identical goods’ means, in the context of customs valuation, goods produced in the same country which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical;

(5) ‘international Union airport’ means any Union airport which, having been so authorised by the customs authority, is approved for air traffic with territories outside of the customs territory of the Union;

(6) ‘intra-Union flight’ means the movement of an aircraft between two Union airports, without any stopover, which does not start from or end at a non-Union airport;

(7) ‘main processed products’ means the processed products for which the authorisation for inward processing has been granted;

(8) ‘marketing activities’ means, in the context of customs valuation, all activities relating to advertising or marketing and promoting the sale of the goods in question and all activities relating to warranties or guarantees in respect of them;

(9) ‘secondary processed products’ means processed products which are a necessary by-product of the processing operation other than the main processed products;

(10) ‘business or tourist aircraft’ means private aircraft intended for journeys whose itinerary depends on the wishes of the user;

(11) ‘public customs warehouse type III’ means a customs warehouse which is operated by the customs authorities;

(12) ‘fixed transport installation’ means technical means used for continuous transport of goods such as electricity, gas and oil;

(13) ‘customs office of transit’ means either of the following: (a) the customs office competent for the point of exit from the customs territory of the Union when the goods are leaving that territory in the course of a transit operation via a frontier with a territory outside the customs territory of the Union other than a common transit country; (b) the customs office competent for the point of entry into the customs territory of the Union when the goods have crossed a territory outside the customs territory of the Union in the course of a transit operation;

(14) ‘similar goods’, in the context of customs valuation, means goods produced in the same country, which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable; the quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar.

CHAPTER 2

Rights and obligations of persons with regard to the customs legislation

Section 1

Provision of information

Subsection 1

Formats and codes of common data requirements, data-exchange and storage

Article 2

Formats and codes for common data requirements

(Article 6(2) of the Code)

Article 3

Security of electronic systems

(Article 16(1) of the Code)

Article 4

Storage of data

(Article 16(1) of the Code)

All data validated by the relevant electronic system shall be kept for at least 3 years from the end of the year in which such data was validated, unless otherwise specified.

Article 5

Availability of electronic systems

(Article 16(1) of the Code)

The electronic systems shall be kept permanently available. However, that obligation shall not apply:

(a) in specific cases related to the use of the electronic systems laid down in the agreements referred to in paragraph 1 or, at national level, in the absence of those agreements;

(b) in the case of force majeure.

Subsection 2

Registration of persons

Article 6

Competent customs authority

(Article 9 of the Code)

The customs authorities responsible for registration shall be those designated by the Member States. The Member States shall communicate the name and address of those authorities to the Commission. The Commission shall publish that information on the Internet.

Article 7

Electronic system relating to EORI number

(Article 16 of the Code)

Information shall be made available through that system by the competent customs authority whenever new EORI numbers are assigned or there are changes to data stored in respect of registrations already issued.

Section 2

Decisions relating to the application of customs legislation

Subsection 1

Decisions taken by the customs authorities

Article 8

General procedure for the right to be heard

(Article 22(6) of the Code)

The communication referred to in the first subparagraph of Article 22(6) of the Code shall:

(a) include a reference to the documents and information on which the customs authorities intend to base their decision;

(b) indicate the period within which the person concerned shall express his point of view from the date on which he receives that communication or is deemed to have received it;

(c) include a reference to the right of the person concerned to have access to the documents and information referred to in point (a) in accordance with the applicable provisions.

Article 9

Specific procedure for the right to be heard

(Article 22(6) of the Code)

The customs authorities may make the communication referred to in the first subparagraph of Article 22(6) of the Code as part of the process of verification or control where they intend to take a decision on the basis of any of the following:

(a) the results of a verification following presentation of the goods;

(b) the results of a verification of the customs declaration as referred to in Article 191 of the Code;

(c) the results of post-release control as referred to in Article 48 of the Code, where the goods are still under customs supervision;

(d) the results of a verification of proof of the customs status of Union goods or, where applicable, the results of verification of the application for the registration of such proof or for the endorsement of such proof;

(e) the issuing of a proof of origin by the customs authorities;

(f) the results of control of goods for which no summary declaration, temporary storage declaration, re-export declaration or customs declaration was lodged.

Where a communication is made in accordance with paragraph 1 the person concerned may:

(a) immediately express his point of view by the same means as those used for the communication in accordance with Article 9 of Delegated Regulation (EU) 2015/2446; or

(b) demand a communication in accordance with Article 8 except in the cases referred to in paragraph 1(f).

The person concerned shall be informed by the customs authorities of those two options.

Subsection 2

Decisions taken upon application

Article 10

Electronic systems relating to decisions

(Article 16(1) of the Code)

Information shall be made available through that system by the competent customs authority without delay and at the latest within 7 days of the authority gaining knowledge of the information.

Article 11

Customs authority designated to receive applications

(Third subparagraph of Article 22(1) of the Code)

Member States shall communicate to the Commission a list of the customs authorities referred to in the third subparagraph of Article 22(1) of the Code designated to receive applications. Member States shall also communicate to the Commission any subsequent changes to that list.

Article 12

Acceptance of the application

(Article 22(2) of the Code)

Where the applicant does not provide the information requested by the customs authorities within the period set by them for that purpose, the application shall not be accepted and the applicant shall be notified accordingly.

Article 13

Storage of information relating to decisions

(Article 23(5) of the Code)

The customs authority competent to take a decision shall retain all data and supporting information which was relied upon when taking the decision for at least 3 years after the end date of its validity.

Article 14

Consultation between the customs authorities

(Article 22 of the Code)

Where, following the examination referred to in the first subparagraph, the consulted customs authority establishes that the applicant does not fulfil one or more of the conditions and criteria for taking a favourable decision, the results, duly documented and justified, shall be transmitted to the customs authority competent to take the decision.

The time-limit established for the consultation in accordance with paragraph 1 may be extended by the customs authority competent to take the decision in any of the following cases:

(a) where due to the nature of the examinations to be performed the consulted authority requests more time;

(b) where the applicant carries out adjustments in order to ensure the fulfilment of the conditions and criteria referred to in paragraph 1 and communicates them to the customs authority competent to take the decision, which shall inform the consulted customs authority accordingly.

Article 15

Revocation of a favourable decision

(Article 28 of the Code)

A decision suspended in accordance with Article 16(1) of Delegated Regulation (EU) 2015/2446 shall be revoked by the customs authority competent to take a decision in cases referred to in Article 16(1)(b) and (c) of that Regulation, where the holder of the decision fails to take, within the prescribed period of time, the necessary measures to fulfil the conditions laid down for the decision or to comply with the obligations imposed under that decision.

Subsection 3

Decisions relating to binding information

Article 16

Application for a decision relating to binding information

(Article 22(1) of the Code)

Where the customs authority that receives the notification holds any information that it considers relevant for the processing of the application, it shall transmit such information to the customs authority to which the application was submitted as soon as possible and at the latest within 30 days from the date of the notification.

Article 17

Consistency with existing BTI decisions

(Article 22(3) of the Code)

The customs authority competent to take a decision shall, for the purposes of ensuring that a BTI decision which it intends to issue is consistent with BTI decisions that have already been issued, consult the electronic system referred to in Article 21 and keep a record of such consultations.

Article 18

Notification of BOI decisions

(Article 6(3) of the Code)

Article 19

Exchange of data relating to BOI decisions

(Article 23(5) of the Code)

Article 20

Monitoring of decisions relating to binding information

(Article 23(5) of the Code)

When customs formalities are being fulfilled by or on behalf of the holder of a decision relating to binding information in respect of goods covered by that decision, this shall be indicated in the customs declaration by stating the decision reference number.

Article 21

Electronic system relating to BTI

(Articles 16(1) and 23(5) of the Code)

Information shall be made available through that system by the competent customs authority without delay and at the latest within 7 days of the authority gaining knowledge of the information.

In addition to the information referred to in paragraph 1:

(a) the surveillance referred to in Article 55 of this Regulation shall include data that are relevant for monitoring the usage of BTI decisions;

(b) the customs authority that has received the application and has taken the BTI decision shall notify through the system referred to in paragraph 1 if a period of extended use of the BTI decision is granted, indicating the end date of the period of extended use and the quantities of the goods covered by this period.

Article 22

Extended use of decisions relating to binding information

(Article 34(9) of the Code)

The use of a decision for which a period of extended use has been granted shall cease as soon as those quantities are reached.

On the basis of the surveillance referred to in Article 55, the Commission shall inform the Member States as soon as those quantities have been reached.

Article 23

Actions to ensure the correct and uniform tariff classification or determination of origin

(Article 34(10) of the Code)

The Commission shall, without delay, notify the customs authorities of the suspension of the taking of BTI and BOI decisions in accordance with Article 34(10)(a) of the Code where:

(a) the Commission has identified incorrect or non-uniform decisions;

(b) the customs authorities have submitted to the Commission cases where they failed to resolve, within a maximum period of 90 days, their differences of opinion with regard to the correct and uniform classification or determination of origin.

No decision related to binding information shall be issued for goods subject to point (a) or (b) from the date when the Commission has notified the customs authorities of the suspension until the correct and uniform classification or determination of origin is ensured.

For the purposes of applying paragraphs 1 to 3, BOI decisions shall be deemed to be non-uniform where they confer different origin on goods which:

(a) fall under the same tariff heading and whose origin was determined in accordance with the same origin rules; and

(b) have been obtained under identical conditions using the same manufacturing process and equivalent materials as regards notably their originating or non-originating status.

Section 3

Authorised economic operator

Article 24

Compliance

(Article 39(a) of the Code)

The criterion laid down in Article 39(a) of the Code shall be considered to be fulfilled if,

(a) there is no decision taken by an administrative or judicial authority concluding that one of the persons described in point (b) has committed, over the last three years, a serious or repeated infringements of customs legislation or taxation rules in relation to his-her economic activity; and

(b) none of the following persons has a record of serious criminal offence in relation to his/her economic activity including the applicant’s economic activity, where applicable: (i) the applicant, (ii) the employee(s) in charge of the applicant’s customs matters, and (iii) the person(s) in charge of the applicant or exercising control over its management.

Article 25

Satisfactory system of managing commercial and transport records

(Article 39(b) of the Code)

The criterion laid down in Article 39(b) of the Code shall be considered to be fulfilled if the following conditions are met:

(a) the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file;

(b) records kept by the applicant for customs purposes are integrated in the accounting system of the applicant or allow cross checks of information with the accounting system to be made;

(c) the applicant allows the customs authority physical access to its accounting systems and, where applicable, to its commercial and transport records;

(d) the applicant allows the customs authority electronic access to its accounting systems and, where applicable, to its commercial and transport records where those systems or records are kept electronically;

(e) the applicant has a logistical system which identifies goods as Union or non-Union goods and indicates, where appropriate, their location;

(f) the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions;

(g) where applicable, the applicant has satisfactory procedures in place for the handling of licences and authorisations granted in accordance with commercial policy measures or relating to trade in agricultural products;

(h) the applicant has satisfactory procedures in place for the archiving of its records and information and for protection against the loss of information;

(i) the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties;

(j) the applicant has appropriate security measures in place to protect the applicant’s computer system from unauthorised intrusion and to secure the applicant’s documentation;

(k) where applicable, the applicant has satisfactory procedures in place for the handling of import and export licences connected to prohibitions and restrictions, including measures to distinguish goods subject to the prohibitions or restrictions from other goods and measures to ensure compliance with those prohibitions and restrictions.

Article 26

Financial solvency

(Article 39(c) of the Code)

The criterion laid down in Article 39(c) of the Code shall be considered to be fulfilled where the applicant complies with the following:

(a) the applicant is not subject to bankruptcy proceedings;

(b) during the last 3 years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods;

(c) the applicant demonstrates on the basis of the records and information available for the last 3 years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered.

Article 27

Practical standards of competence or professional qualifications

(Article 39(d) of the Code)