Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446

COMMISSION DELEGATED REGULATION (EU) 2016/341

of 17 December 2015

supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446

CHAPTER 1

GENERAL PROVISIONS

Article 1

Subject matter

SECTION 1

Decisions relating to the application of the customs legislation

Article 2

Applications and decisions

Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used in relation to applications and decisions and to any subsequent event which may affect the original application or decision that have an impact in one or several Member States.

Article 3

Means of exchange and storage of information

SECTION 2

Decisions relating to BTI

Article 4

Form of BTI applications and decisions

In the cases referred to in paragraph 1, the following shall apply:

(a) until the date of the upgrading of the first phase of the electronic system: (i) applications for a BTI decision shall be made using the format of the form set out in Annex 2; and (ii) BTI decisions shall be taken using the format of the form set out in Annex 3;

(b) from the date of the upgrading of the first phase of the electronic system until the date of the upgrading of the second phase of the electronic system: (i) applications for a BTI decision shall be made using the format of the form set out in Annex 4; and (ii) BTI decisions shall be taken using the format of the form set out in Annex 5.

SECTION 3

Application for the status of AEO

Article 5

Form of applications and authorisations

In the cases referred to in paragraph 1 of this Article, the following shall apply:

(a) applications for the status of AEO shall be lodged using the format of the form set out in Annex 6; and

(b) authorisations granting the status of AEO shall be issued using the form set out in Annex 7.

CHAPTER 2

VALUE OF GOODS FOR CUSTOMS PURPOSES

Article 6

Declaration of particulars relating to customs value

Except where it is essential for the correct determination of the customs value, the customs authorities shall waive the obligation to provide the particulars referred to in paragraph 1 in any of the following cases:

(a) where the customs value of the imported goods in a consignment does not exceed EUR 20 000 , provided that that consignment is not part of split or multiple consignments from the same consignor to the same consignee;

(b) where the transaction underlying the release for free circulation of the goods is of a non-commercial nature;

(c) where the submission of the particulars in question is not necessary for the application of the Common Customs Tariff;

(d) where the customs duties provided for in the Common Customs Tariff are not chargeable.

CHAPTER 3

GUARANTEE FOR A POTENTIAL OR EXISTING CUSTOMS DEBT

Article 7

Means of exchange and storage of information

In the case referred to in paragraph 1 of this Article, the following shall apply with regard to the exchange and storage of information pertaining to guarantees which may be used in more than one Member State, as referred to in Article 147 of Implementing Regulation (EU) 2015/2447, and which are lodged for any purpose other than transit:

(a) the storage of the information shall be done by the customs authorities of each Member State in accordance with the existing national system, and

(b) for the exchange of information between customs authorities electronic mail shall be used.

Article 8

Monitoring of the reference amount by the customs authorities

CHAPTER 4

ARRIVAL OF GOODS AND TEMPORARY STORAGE

Article 9

Notification of arrival of a sea-going vessel or of an aircraft

Until the dates of deployment of the UCC Notification of Arrival, Presentation Notification, and Temporary Storage systems referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data processing techniques to be used for the lodging of a notification of arrival of a sea-going vessel or of an aircraft in accordance with Article 133 of the Code.

Article 10

Presentation of goods to customs

Until the dates of deployment of the UCC Notification of Arrival, Presentation Notification, and Temporary Storage systems referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data processing techniques to be used for the presentation of goods to customs in accordance with Article 139 of the Code.

Article 11

Temporary storage declaration

Until the dates of deployment of the UCC Notification of Arrival, Presentation Notification, and Temporary Storage systems referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for the lodging of a temporary storage declaration in accordance with Article 145 of the Code.

CHAPTER 5

CUSTOMS STATUS AND PLACING GOODS UNDER A CUSTOMS PROCEDURE

SECTION 1

Customs status of goods

Article 12

Proof of the customs status of Union goods for goods covered by a simplified Union transit procedure

Until the dates of the upgrading of the NCTS referred to in the Annex to Implementing Decision 2014/255/EU, where the paper-based Union transit procedure for goods carried by air or sea is used in accordance with Article 24(1) of this Regulation, the proof of the customs status of Union goods shall be provided by entering the letter ‘C’ (equivalent to ‘T2L’) alongside the relevant items on the manifest.

Article 13

Forms for proof of the customs status of Union goods

SECTION 2

Placing goods under a customs procedure

Article 14

Means for the exchange of data

Until the dates of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for the lodging of customs declarations for placing goods under the following customs procedures:

(a) release for free circulation;

(b) customs warehousing;

(c) temporary admission;

(d) end-use;

(e) inward processing.

Article 15

Forms for customs declarations

Until the dates of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision 2014/255/EU, where means other than electronic processing techniques are used for the customs procedures listed in Article 14, the customs declarations shall be lodged using the forms provided for in Annex 9, Appendices B1-D1, as appropriate.

Article 16

Forms for simplified customs declarations

Article 17

Lodging a customs declaration prior to the presentation of the goods

Until the respective dates of deployment of the UCC Automated Export System (AES) and the upgrading of the National Import Systems referred to in the Annex to Implementing Decision 2014/255/EU, where a customs declaration is lodged prior to the presentation of the goods pursuant to Article 171 of the Code, the customs authorities may allow the use of means other than electronic data processing techniques, for the lodging of the notification of presentation.

Article 18

Means of exchange of information for centralised clearance

Article 19

Storage of information

Article 20

Rejection of an application for centralised clearance

Until the respective dates of deployment of the CCI and the AES referred to in the Annex to Implementing Decision 2014/255/EU, the customs authority competent to take a decision may reject applications for centralised clearance where the authorisation would create a disproportionate administrative burden.

Article 21

Entry in the declarant's records

CHAPTER 6

SPECIAL PROCEDURES

SECTION 1

General provisions for special procedures other than Transit

Article 22

Form for applications and authorisations regarding special procedures

Article 23

Means to be used for the standardised exchange of information

SECTION 2

Transit

Article 24

General provisions

Until that date, the procedures referred to in Articles 27, 28, 29, 52 and 53 shall be considered equivalent to the procedure laid down in Article 233(4)(e) of the Code and no guarantee shall be required in accordance with Article 89(8)(d) of the Code.

Article 25

Authorisation for the use of the paper-based Union transit procedure for goods carried by rail

The authorisation for the use of the paper-based Union transit procedure for goods carried by rail shall be granted to applicants fulfilling the following conditions:

(a) the applicant is a railway undertaking;

(b) the applicant is established in the customs territory of the Union;

(c) the applicant regularly uses the Union transit procedure or the competent customs authority knows that he can meet the obligations under the procedure; and

(d) the applicant has not committed any serious or repeated offences against customs or tax legislation.

Article 26

Authorisations for the use of the paper-based transit Union procedures for goods carried by air or sea

The authorisation for the use of the paper-based Union transit procedures for goods carried by air or sea shall be granted to applicants fulfilling the following conditions:

(a) in case of the paper-based Union transit procedure for goods carried by air, the applicant is an airline company;

(b) in case of the paper-based Union transit procedure for goods carried by sea, the applicant is a shipping company;

(c) the applicant is established in the customs territory of the Union;

(d) the applicant regularly uses the Union transit procedure, or the competent customs authority knows that he can meet the obligations under the procedure; and

(e) the applicant has not committed any serious or repeated offences against customs or tax legislation.

Article 27

Authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by air

The authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by air shall be granted to applicants fulfilling the following conditions:

(a) the applicant is an airline company operating a significant number of flights between Union airports;

(b) the applicant is established in the customs territory of the Union or has its registered office, central headquarters or a permanent business establishment in the Union;

(c) the applicant regularly uses the Union transit procedure, or the competent customs authority knows that he can meet the obligations under the procedure; and

(d) the applicant has not committed any serious or repeated offences against customs or tax legislation.

Provided no objection is received within 60 days of the date of notification, the competent customs authorities shall issue the authorisation.

Article 28

Authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by sea

The authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by sea shall be granted to applicants fulfilling the following conditions:

(a) the applicant is a shipping company operating a significant number of voyages between Union ports;

(b) the applicant is established in the customs territory of the Union or has its registered office, central headquarters or a permanent business establishment in the Union;

(c) the applicant regularly uses the Union transit procedure, or the competent customs authority knows that he can meet the obligations under the procedure; and

(d) the applicant has not committed any serious or repeated offences against customs or tax legislation

Provided no objection is received within 60 days of the date of notification, the competent customs authorities shall issue the authorisation.

Article 29

Provisions relating to authorisations for the use of the paper-based Union transit procedures for goods carried by rail, air or sea and for the use of the Union transit procedures based on an electronic manifest for goods carried by air or sea

An authorisation referred to in Articles 25, 26, 27 and 28 shall only be granted provided that:

(a) the competent customs authority considers that it will be able to supervise the use of the Union transit procedure and to carry out controls without an administrative effort disproportionate to the requirements of the person concerned;

(b) the applicant keeps records which enable the competent customs authorities to carry out effective controls.

Article 30

CIM consignment note as a transit declaration for the use of the paper-based Union transit procedure for goods carried by rail

Provided it is used for transport operations that are carried out by authorised railway undertakings in cooperation with each other, the CIM consignment note shall be regarded as a transit declaration for the use of the paper-based Union transit procedure for goods carried by rail.

Article 31

Holder of the paper-based Union transit procedure for goods carried by rail and his obligations

The holder of the paper-based Union transit procedure for goods carried by rail shall be one of the following:

(a) an authorised railway undertaking which is established in a Member State and which accepts goods for carriage under cover of a CIM consignment note as a transit declaration for the use of the paper-based Union transit procedure for goods carried by rail, and which fills in box 58b of the CIM consignment note by ticking the box ‘yes’ and by entering its UIC code; or

(b) when the transport operation starts outside the customs territory of the Union and the goods enter that customs territory, any other authorised railway undertaking which is established in a Member State and on whose behalf the box 58b is filled in by a railway undertaking of a third country.

Article 32

Obligations of the authorised railway undertaking

The railway undertakings in cooperation with each other shall operate a commonly-agreed system to check and investigate irregularities of their movement of goods, and be responsible for the following:

(a) for the separate settlement of transport costs on the basis of information to be held available for each Union transit operation for goods carried by rail and for each month for the independent authorised railway undertakings concerned in each Member State;

(b) for the breakdown of transport costs for each Member State whose territory the goods enter during the use of Union transit operation for goods carried by rail; and

(c) for the payment of the respective share of the costs incurred by each of the cooperating authorised railway undertakings.

Article 33

Formalities at the customs office of departure

The customs office of departure shall clearly enter in the box reserved for customs on sheets 1, 2 and 3 of the CIM consignment note:

(a) the code ‘T1’, where goods move under the external Union transit procedure in accordance with Articles 226(1) and 226(2) of the Code;

(b) the code ‘T2’, where goods, move under the internal Union transit procedure in accordance with Article 227(1) of the Code; or

(c) the code ‘T2F’, in a case referred to in Article 188 of Delegated Regulation (EU) 2015/2446. The codes ‘T2’ and ‘T2F’ shall be authenticated by the stamp of the customs office of departure.

No formalities need be carried out at the customs office of departure.

Article 34

Loading lists

The serial numbers of the loading lists relating to each of the two categories of goods shall be entered in the box reserved for the description of goods on the CIM consignment note.

Article 35

Formalities at the customs office of transit

Where the paper-based Union transit procedure for goods carried by rail applies, no formalities need to be carried out at the customs office of transit.

Article 36

Formalities at the customs office of destination

Where the goods placed under the paper-based Union transit procedure for goods carried by rail arrive at the customs office of destination, the following shall be presented by the authorised railway undertaking at that customs office:

(a) the goods;

(b) sheets 2 and 3 of the CIM consignment note. The customs office of destination shall return sheet 2 of the CIM consignment note to the authorised railway undertaking after stamping it and shall retain sheet 3 of the CIM consignment note.

However, if the goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office competent for that station shall act as the customs office of destination. That customs office shall stamp sheets 2 and 3 of the CIM consignment note and the supplementary copy of sheet 3 of the CIM consignment note presented by the authorised railway undertaking, and endorse them with one of the following indications:

— Cleared;

— Dédouané;

— Verzollt;

— Sdoganato;

— Vrijgemaakt;

— Toldbehandlet;

— Εκτελωνισμένο;

— Despachado de aduana;

— Desalfandegado;

— Tulliselvitetty;

— Tullklarerat;

— Propuštěno;

— Lõpetatud;

— Nomuitots;

— Išleista;

— Vámkezelve;

— Mgħoddija;

— Odprawiony;

— Ocarinjeno;

— Prepustené;

— Оформено; or

— Vămuit.

That customs office shall, without delay, return sheets 2 and 3 of the CIM consignment note to the authorised railway undertaking after having stamped them and retain the supplementary copy of sheet 3 of the CIM consignment note.

The customs office competent for the border station through which the goods under the paper-based Union transit procedure for goods carried by rail leave the customs territory of the Union shall act as the customs office of destination. No formalities need to be carried out at the customs office of destination.

Article 37

Modification of the contract of carriage

Where the contract of carriage is modified so that:

(a) a transport operation which was to end outside the customs territory of the Union ends within it, or

(b) a transport operation which was to end within the customs territory of the Union ends outside it,