Legalize
Legalize / European Union / Delegated Regulation

Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 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

Type Delegated Regulation
Publication 2018-07-30
State In force
Text As published
Department European Commission, TAXUD
Source EUR-Lex
articles 4

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API
30.7.2018 EN Official Journal of the European Union L 192/1

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code [^ntr1-L_2018192EN.01000101-E0001], and in particular Articles 2, 7, 24, 65, 88, 99, 142, 151, 156, 160, 212, 216, 231 and 253 thereof,

Whereas:

HAS ADOPTED THIS REGULATION:

Article 1

Amendments to Delegated Regulation (EU) 2015/2446

Delegated Regulation (EU) 2015/2446 is amended as follows:

  • ‘(19) ‘exporter’ means:
  • (a) a private individual carrying goods to be taken out of the customs territory of the Union where these goods are contained in the private individual's personal baggage;
  • (b) in other cases, where (a) does not apply:
  • (i) a person established in the customs territory of the Union, who has the power to determine and has determined that the goods are to be taken out of that customs territory;
  • (ii) where (i) does not apply, any person established in the customs territory of the Union who is a party to the contract under which goods are to be taken out of that customs territory.’;
  • ‘(f) requesting registration and endorsement of proof of customs status of Union goods.’;

‘Subsection 0

Means for the exchange of information used for applications and decisions for which the relevant data requirements are not set out in Annex A

Article 7a

Applications and decisions made by means other than electronic data-processing techniques

(Article 6(3)(a) of the Code)

Customs authorities may allow the use of means other than electronic data-processing techniques in relation to applications and decisions for which the relevant data requirements are not set out in Annex A and in relation to any subsequent applications and acts relating to the management of those decisions.’;

  • ‘(a) where the application for a decision is not accepted in accordance with Article 11 of this Regulation or with the second subparagraph of Article 12(2) of Commission Implementing Regulation (EU) 2015/2447[^ntr*1-L_2018192EN.01000101-E0010];

[^ntr*1-L_2018192EN.01000101-E0010]: 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 (OJ L 343, 29.12.2015, p. 558).’;"

  • (5) in Article 37(21), points (b) and (c) are replaced by the following:
  • ‘(b) an exporter who is established in a Member State and is registered with the customs authorities of that Member State for the purpose of exporting products originating in the Union to a country or territory with which the Union has a preferential trade arrangement; or
  • (c) a re-consignor of goods who is established in a Member State and is registered with the customs authorities of that Member State for the purpose of making out replacement statements on origin in order to re-consign originating products elsewhere within the customs territory of the Union or, where applicable, to Norway or Switzerland (‘a registered re-consignor’);’;

‘Article 40

Means for applying to become a registered exporter and for exchanging information with registered exporters

(Article 6(3)(a) of the Code)

Means other than electronic data-processing techniques may be used for all communications and exchanges of information in relation to applications and decisions concerning the status of a registered exporter and in relation to any subsequent applications and acts relating to the management of those decisions.’;

‘Articles 41 to 52 of this Regulation and Article 108 of Implementing Regulation (EU) 2015/2447 shall apply mutatis mutandis to exports from the Union to a beneficiary country for the purposes of bilateral cumulation.’;

‘4.   Regional cumulation between beneficiary countries in the same regional group shall apply only under the condition that the working or processing carried out in the beneficiary country where the materials are further processed or incorporated goes beyond the operations described in Article 47(1) and, in the case of textile products, also beyond the operations set out in Annex 22-05.

Where the condition laid down in the first subparagraph is not fulfilled, the country to be stated as country of origin on the proof of origin issued or made out for the purposes of exporting the products to the Union shall be the country of the regional group where the highest share of the value of the materials used in the manufacture of the final product originates.’;

‘6.   When granted, regional cumulation between beneficiary countries of Group I or Group III shall allow materials originating in a country of one regional group to be considered as materials originating in a country of the other regional group when incorporated in a product obtained there, provided that the working or processing carried out in the latter beneficiary country goes beyond the operations described in Article 47(1) and, in the case of textile products, also beyond the operations set out in Annex 22-05.

Where the condition laid down in the first subparagraph is not fulfilled, the country to be stated as country of origin on the proof of origin for the purposes of exporting the products to the Union shall be the country participating in the cumulation where the highest share of the value of the materials used in the manufacture of the final product originates.’;

‘8.   Articles 41 to 52 of this Regulation and Articles 108 to 111 of Implementing Regulation (EU) 2015/2447 shall apply mutatis mutandis to exports from one beneficiary country to another for the purposes of regional cumulation.’;

  • ‘(b) the goods would, at the time of the acceptance of the customs declaration for placing the goods under the inward processing procedure, have been subject to an agricultural or commercial policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions had they been declared for release for free circulation;’;

‘5.   The common data requirements for a guarantor's undertaking to provide an individual guarantee, an individual guarantee in the form of vouchers or a comprehensive guarantee are set out in Annexes 32-01, 32-02 and 32-03 respectively.’;

‘3.   The customs authorities shall accept the forms of guarantee referred to in paragraph 1 in so far as those forms of guarantee are accepted under national law.’;

‘Article 97

Extension of the time-limit for taking a decision on repayment or remission

(Article 22(3) of the Code)

  1. Where the first subparagraph of Article 116(3) of the Code or point (b) of the second subparagraph of Article 116(3) of the Code applies, the time-limit for taking the decision on repayment or remission shall be suspended until such time as the Member State concerned has received the notification of the Commission's decision or the notification by the Commission of the return of the file for the reasons provided in Article 98(6) of this Regulation.
  1. Where point (b) of the second subparagraph of Article 116(3) of the Code applies, the time-limit for taking the decision on repayment or remission shall be suspended until such time as the Member State concerned has received the notification of the Commission's decision on the case involving comparable issues of fact and of law.
  1. Where the decision on repayment or remission may be affected by the outcome of one of the following pending administrative procedure or court proceeding, the time-limit for taking the decision on repayment or remission may, with the agreement of the applicant, be extended as follows:
  • (a) If a case involving identical or comparable issues of fact and of law is pending before the Court of Justice of the European Union in accordance with Article 267 of the Treaty on the Functioning of the European Union, the time-limit for taking the decision on repayment or remission may be extended for a period ending not later than 30 days after the date of delivery of the judgment of the Court of Justice;
  • (b) If the decision on repayment or remission depends on the outcome of a request for subsequent verification of the proof of preferential origin made in accordance with Articles 109, 110 or 125 of Implementing Regulation (EU) 2015/2447 or made in accordance with the preferential agreement concerned, the time-limit for taking the decision on repayment or remission may be extended for the duration of the verification as mentioned in Articles 109, 110 or 125 of Implementing Regulation (EU) 2015/2447 or by the preferential agreement concerned, and in any case not more than 15 months from the date on which the request was sent; and
  • (c) If the decision on repayment or remission depends on the outcome of a consultation procedure aimed to ensure, at Union level, the correct and uniform tariff classification or determination of origin of the goods concerned, made in accordance with Article 23(2) of Implementing Regulation (EU) 2015/2447, the time-limit for taking the decision on repayment or remission may be extended for a period ending not later than 30 days after the notification by the Commission of the withdrawal of the suspension of the taking of BTI and BOI decisions, as provided for in Article 23(3) of that Implementing Regulation.’;

‘Article 114

Trade with special fiscal territories

(Article 1(3) of the Code)

  1. Member States shall apply Articles 115 to 118 of this Regulation and Articles 133 to 152 of the Code to Union goods which are brought from or to a special fiscal territory to or from another part of the customs territory of the Union which is not a special fiscal territory and is not located within the same Member State.
  1. Where Union goods are dispatched from a special fiscal territory to another part of the customs territory of the Union, which is not a special fiscal territory, but which is located within the same Member State, they shall be presented to customs immediately upon their arrival at that other part of the customs territory of the Union. However, subject to the approval of the customs authority of the Member State concerned, the goods may be presented at the designated customs office or at any other place designated or approved by that customs authority before their departure from the special fiscal territory.

The goods shall be presented to customs by the person who brings the goods to the other part of the customs territory or by the person in whose name or on whose behalf the goods are brought to that part of the customs territory of the Union.

  1. Where Union goods are dispatched from a part of the customs territory of the Union, which is not a special fiscal territory, to a special fiscal territory within the same Member State, they shall be presented to customs immediately upon their arrival at the special fiscal territory. However, subject to the approval of the customs authority of the Member State concerned, the goods may be presented at the designated customs office or any other place designated or approved by that customs authority before their departure from the place of dispatch.

The goods shall be presented by the person who brings the goods to the special fiscal territory or by the person in whose name or on whose behalf the goods are brought to the special fiscal territory.

  1. Union goods referred to in paragraphs 2 and 3 shall only be subject to the customs provisions in accordance with Article 134 of this Regulation.’;

‘Article 115

Approval of a place for the presentation of goods to customs and temporary storage

(Articles 139(1) and 147(1) of the Code)

  1. A place other than the competent customs office may be approved for the purposes of the presentation of goods where the following conditions are fulfilled:
  • (a) the requirements laid down in Article 148(2) and (3) of the Code and in Article 117 of this Regulation are fulfilled;
  • (b) the goods are declared for a customs procedure or are re-exported no later than 3 days after their presentation or no later than 6 days after their presentation in the case of an authorised consignee as referred to in Article 233(4)(b) of the Code, unless the customs authorities require the goods to be examined in accordance with Article 140(2) of the Code.

Where the place is already authorised for the purpose of the operation of the temporary storage facilities that approval shall not be required.

  1. A place other than a temporary storage facility may be approved for temporary storage of the goods where the following conditions are fulfilled:
  • (a) the requirements laid down in Article 148(2) and (3) of the Code and in Article 117 are fulfilled;
  • (b) the goods are declared for a customs procedure or are re-exported no later than 3 days after their presentation or no later than 6 days after their presentation in the case of an authorised consignee referred to in Article 233(4)(b) of the Code, unless the customs authorities require the goods to be examined in accordance with Article 140(2) of the Code.’;

‘Article 133

Products and goods transhipped and transported through a country or territory which is not part of the customs territory of the Union

(Article 6(2) and (3)(a) of the Code)

  1. Where products and goods referred to in Article 119(1)(d) and (e) are transhipped and transported through a country or territory which is not part of the customs territory of the Union, for the purposes of proving the customs status in accordance with Article 129 a printout of the fishing logbook of the Union fishing vessel or Union factory ship, accompanied by a printout of the transhipment declaration, where applicable, shall be provided on which, in addition to the information listed in Article 130(1), the following information is stated:
  • (a) an endorsement by the customs authority of that country or territory;
  • (b) the dates of arrival in and of departure from that country or territory of the products and goods;
  • (c) the means of transport used for reconsignment to the customs territory of the Union;
  • (d) the address of the customs authority referred to in point (a).

For the purposes of presentation to the customs authority of a country or territory which is not part of the customs territory of the Union, the printout of the fishing logbook referred to in the first subparagraph does not need to include the information on the place where the products of sea-fishing were caught as set out in Article 130(1)(a).

  1. Where forms or documents other than a printout of the fishing logbook are used for the purposes of paragraph 1, those forms or documents shall, in addition to the information required under paragraph 1, include a reference to the fishing logbook, which allows for the identification of the respective fishing trip.’;

‘Article 134

Customs declarations in trade with special fiscal territories

(Article 1(3) of the Code)

  1. The following provisions shall apply mutatis mutandis to the trade in Union goods referred to in Article 1(3) of the Code:
  • (a) Chapters 2, 3 and 4 of Title V of the Code;
  • (b) Chapters 2 and 3 of Title VIII of the Code;
  • (c) Chapters 2 and 3 of Title V of this Regulation;
  • (d) Chapters 2 and 3 of Title VIII of this Regulation.
  1. In the context of trade in Union goods referred to in Article 1(3) of the Code which takes place within the same Member State, the customs authorities of that Member State may approve that a single document may be used to declare the dispatch (‘dispatch declaration’) and the introduction (‘introduction declaration’) of the goods consigned to, from or between special fiscal territories.
  1. Until the dates of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision (EU) 2016/578, in the context of trade in Union goods referred to in Article 1(3) of the Code which takes place within the same Member State, the customs authority of the Member State concerned may authorise the use of an invoice or a transport document instead of the dispatch or introduction declaration.’;
  • ‘(a) pallets, containers and means of transport, and spare parts, accessories and equipment for those pallets, containers and means of transport, as referred to in Articles 208 to 216;’;

‘Article 177a

Mixed storage of products subject to customs supervision under end-use

(Article 211(1) of the Code)

The end-use authorisation as referred to in Article 211(1)(a) of the Code shall establish means and methods of identification and of customs supervision for mixed storage of products subject to customs supervision falling within Chapters 27 and 29 of the Combined Nomenclature or of such products with crude petroleum oils falling within CN code 2709 00.

Where the products referred to in the first paragraph do not fall within the same eight-digit CN code, or do not share the same commercial quality and the same technical and physical characteristics, mixed storage may be allowed only where the whole mixture is to undergo one of the treatments referred to in Additional Note 5 to Chapter 27 of the Combined Nomenclature.’;

‘Article 189

Application of the external transit procedure in specific cases

(Article 226(2) of the Code)

  1. Where Union goods are exported to a third country which is a contracting party to the Convention on a common transit procedure or where Union goods are exported and pass through one or more common transit countries and the provisions of the Convention on a common transit procedure apply, the goods shall be placed under the external transit procedure referred to in Article 226(2) of the Code in the following cases:
  • (a) the Union goods have undergone customs export formalities with a view to refunds being granted on export to third countries under the common agricultural policy;
  • (b) the Union goods have come from intervention stocks, they are subject to measures of control as to their use or destination, and they have undergone customs formalities on export to third countries under the common agricultural policy;
  • (c) the Union goods are eligible for repayment or remission of import duty in accordance with Article 118(1) of the Code.
  1. Union goods which are eligible for the repayment or remission of import duty in accordance with Article 118(1) of the Code may be placed under the external transit procedure referred to in Articles 118(4) and 226(2) of the Code.
  1. Where Union goods are exported to a third country and moved within the customs territory of the Union under a TIR operation or under a transit procedure in accordance with the ATA Convention or the Istanbul Convention, the goods shall be placed under the external transit procedure referred to in Article 226(2) of the Code.
  1. Where goods referred to in Article 1 of Directive 2008/118/EC having the customs status of Union goods are exported, those goods may be placed under the external transit procedure referred to in Article 226(2) of the Code.’;

‘Article 197a

Applications for the use of seals of special type

(Article 22(1) 3rd subparagraph of the Code)”

Where an authorised consignor or an economic operator who applies for the status of authorised consignor referred to in Article 233(4)(a) of the Code applies for an authorisation to use seals of a special type, as referred to in Article 233(4)(c) of the Code, the application may be submitted to the customs authority competent to take a decision in the Member State where the Union transit operations of the authorised consignor are due to begin.’;

‘Where in this Subsection a commercial use of a means of transport is referred to, it shall mean the use of a means of transport for the transport of persons for remuneration or the use of a means of transport for the industrial or commercial transport of goods, whether or not for remuneration. A private use of a means of transport shall mean the use of a means of transport other than commercial.’;

‘2.   Where means of transport are declared for temporary admission orally in accordance with Article 136(1) or by another act in accordance with Article 139(1), in conjunction with Article 141(1), the authorisation for temporary admission shall be granted to the person who has the physical control of the goods at the moment of the release of goods for the temporary admission procedure unless that person acts on behalf of another person. If so, the authorisation shall be granted to the latter person.’;

‘2a.   Natural persons who have their habitual residence in the customs territory of the Union shall benefit from total relief from import duty in respect of means of road transport which they have hired under a written contract concluded with a professional car hire service and which they use privately.’;

‘4.   In the case referred to in Article 215(2a), the means of road transport shall be re-exported within 8 days of having been placed under the temporary admission procedure.’;

‘The applicant for an authorisation for the use of the temporary admission procedure and the holder of the temporary admission procedure established in the customs territory of the Union shall also benefit from total relief from import duty for welfare materials for seafarers.’;

‘The applicant and the holder of the procedure may be established in the customs territory of the Union.’;

‘The applicant and the holder of the procedure may be established in the customs territory of the Union.’;

‘The applicant and the holder of the procedure may be established in the customs territory of the Union.’;

‘The applicant and the holder of the procedure may be established in the customs territory of the Union.’;

‘The applicant and the holder of the procedure may be established in the customs territory of the Union.’;

‘4.   The applicant and the holder of the procedure may be established in the customs territory of the Union.’;

‘The applicant and the holder of the procedure may be established in the customs territory of the Union.’;

‘The applicant and the holder of the procedure may be established in the customs territory of the Union in the situations referred to under point (b).’;

Article 2

Corrections to Delegated Regulation (EU) 2015/2446

Delegated Regulation (EU) 2015/2446 is corrected as follows:

‘Article 124a

Proof of the customs status of Union goods by means of a ‘T2L’ or ‘T2LF’ document

(Articles 6(2), 6(3)(a) and 153(2) of the Code)’;

‘Article 126a

Proof of the customs status of Union goods by production of a shipping company's manifest

(Articles 6(2) and 6(3)(a) of the Code)’;

‘Article 129a

Formalities when issuing a ‘T2L’ or ‘T2LF’ document, an invoice or transport document by an authorised issuer

(Articles 6(2) and 6(3)(a) of the Code)’;

‘Article 129d

Conditions to be authorised to draw up the shipping company's manifest after departure

(Articles 6(3)(a) and 153(2) of the Code)’;

‘Article 131

Transhipment

(Article 6(3)(a) of the Code)’;

‘Article 193

Authorisations for the status of authorised consignor for placing goods under the Union transit procedure

(Article 233(4)(a) of the Code)’;

‘Article 195

Authorisations for the status of authorised consignee for receiving goods moved under the Union transit procedure

(Article 233(4)(b) of the Code)’;

‘Article 197

Authorisation for use of seals of a special type

(Article 233(4)(c) of the Code)’;

‘CN code, net quantity, value (M) of goods’.

Article 3

Entry into force

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

Article 1 (3) shall apply from 2 October 2017.

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

Done at Brussels, 16 May 2018.

For the Commission

The President

Jean-Claude JUNCKER

[^ntr1-L_2018192EN.01000101-E0001]: OJ L 269, 10.10.2013, p. 1.

[^ntr2-L_2018192EN.01000101-E0002]: Commission 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 (OJ L 343, 29.12.2015, p. 1).

[^ntr3-L_2018192EN.01000101-E0003]: Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided in the Union Customs Code (OJ L 99, 15.4.2016, p. 6).

[^ntr4-L_2018192EN.01000101-E0004]: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

[^ntr5-L_2018192EN.01000101-E0005]: Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

[^ntr6-L_2018192EN.01000101-E0006]: Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 1).

[^ntr7-L_2018192EN.01000101-E0007]: Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994) (OJ L 336, 23.12.1994, p. 1).

[^ntr8-L_2018192EN.01000101-E0008]: Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1).

[^ntr9-L_2018192EN.01000101-E0009]: 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 (OJ L 69, 15.3.2016, p. 1).

ANNEX I

Annex A to Delegated Regulation (EU) 2015/2446 is amended as follows:

‘This information shall be provided in case of an authorisation for the use of inward processing EX/IM without the use of standardised exchange of information as referred to in Article 176, and in case of an authorisation for the use of inward processing IM/EX.’;

‘This information shall only be provided in case of an authorisation relating to the use of inward processing IM/EX or end-use.’;

‘Main accounts for customs purposes as referred to in the third subparagraph of Article 22(1) of the Code are those accounts which are to be considered by customs authorities as the main accounts for customs purposes allowing the customs authorities to supervise and monitor all activities which are covered by the authorisation or decision concerned. The applicant's existing commercial, tax or other accounting material may be accepted as main accounts for customs purposes if they facilitate audit-based controls.’;

‘Specify the movements, or – by using the first 6 digits of the Combined nomenclature code – the goods which are excluded from the simplification.’;

‘Using the relevant Union codes, indicate whether the authorisation is intended to be used for customs procedures or for the operation of storage facilities. Where applicable, enter the reference number of the authorisation, if this cannot be derived from other information in the application. If the authorisation has not yet been granted, indicate the registration number of the application.’;

‘Simplifications and facilitations already granted, security and safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation body or certificates granting a status equivalent to that of an AEO issued in third countries and recognised in an agreement.’;

‘IV/6.   Simplifications and facilitations already granted, security and safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation body or certificates granting a status equivalent to that of an AEO issued in third countries and recognised in an agreement.’;

‘Indicate on which elements to be added to or deducted from the price pursuant to Articles 71 and 72 of the Code or which elements forming part of the price actually paid or payable pursuant to Article 70(2) of the Code the simplification applies (e.g. Assists, Royalties, transport costs, etc.) followed by a reference to the calculation method used for the determination of the respective amounts.’;

‘Indicate the average period, calculated on the basis of the preceding 12-month-period, between the placing of goods under the customs procedure and the discharge of that procedure or, where applicable, between the placing of goods in temporary storage and the end of the temporary storage. This information shall only be provided where the comprehensive guarantee is to be used for placing goods under a special procedure or for the operation of a temporary storage facility.’;

‘Deadline for submitting the supplementary declaration’;

‘Application:

If the application concerns export or re-export, provide evidence that the conditions laid down in Article 263(2) of the Code are met.

Authorisation:

If the authorisation concerns export or re-export, state reasons why a waiver should apply in accordance with Article 263(2) of the Code.’;

‘XIV/4.   Deadline for submitting the supplementary declaration

The decision-taking customs authority shall set out, in the authorisation, a time-limit for the holder of the authorisation to send the particulars of the supplementary declaration to the supervising customs office.

The time-limit shall be expressed in days.’;

‘Application:

Indicate the reference number of the decision on the provision of a comprehensive guarantee or on a guarantee waiver. If the respective authorisation has not yet been granted, indicate the registration number of the application.

Authorisation:

Indicate the reference number of the decision on the provision of a comprehensive guarantee or on a guarantee waiver.’

ANNEX II

Annex B to Delegated Regulation (EU) 2015/2446 is amended as follows:
‘2/2 Additional information 44 A XY A XY A XY A XY A XY A XY B XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY A XY’
‘2/3 Documents produced, certificates and authorisations, additional references 44 A [7] [8] X A [7] X A [7] XY A [7] XY A [7] XY A [7] XY A [7] [9] XY A [7] XY A [7] XY A X A [7] XY A X A X A X A X A X A X A X A X A X A X A X A X A X A Y A X A X A [7] XY A [7] XY A [7] XY A [7] XY A [7] XY A [7] XY A [7] XY A X A [7] [9] XY’
‘3/45 Person providing a guarantee identification no A Y A Y A Y A Y A Y A Y
3/46 Person paying the customs duty identification no A Y A Y A Y A Y A Y A Y A Y’;
‘5/31 Date of acceptance A XY [51] A XY [51] A XY [51] A XY [51] A XY [51] A XY [51] A XY [51]’;
‘[51] This data element shall only be used in supplementary declarations.’;

‘Data requirements table columns A1 to A3, B1 to B4, C1, D1, D2, E1, E2, F1a to F1d, F2a to F2c, F3a, F4a, F4b, F4d, F5, G4, G5, H1 to H6 and I1:’;

‘Data requirements table columns B1 and H1:

Enter the details related to the writing-off of the goods declared in the declaration concerned, in relation with the ending of the temporary storage.

Such details shall include the writing-off quantity and the respective measurement unit.’;

‘Data requirements table column E2:

Enter the MRN of the entry summary declaration(s) lodged in relation to the goods prior to their arrival in the Customs territory of the Union.

In case of Union goods, where applicable and available to the person lodging the customs goods manifest, enter the reference of the customs declaration by which the goods have been released for free circulation.

Where the MRN of the entry summary declaration or the customs declaration for release for free circulation is provided and the customs goods manifest or the proof of customs status of Union goods does not concern all items of goods of the entry summary declaration or the customs declaration respectively, enter the respective item numbers in the entry summary declaration or in the customs declaration, where available to the person lodging the electronic manifest.’;

‘Data requirements table column G3:

Without prejudice to Article 139(4) of the Code, enter the MRN of the entry summary declaration(s) or, in the cases referred to Article 130 of the Code, declaration for temporary storage or the customs declaration(s) which has been lodged in respect of the goods.

In case a temporary storage declaration has been lodged in accordance with Article 145(3) of the Code, in relation with the goods concerned, enter the reference to that temporary storage declaration.

Where the presentation notification does not concern all items of goods in the referred previous declaration, the person presenting the goods shall provide the relevant item number(s) attributed to the goods in that previous declaration.’;

‘Data requirements table columns B1 and H1:

Enter the details related to the writing-off of the goods declared in the declaration concerned, in relation with the import/export licences and certificates.

Such details shall include the reference to the authority issuing the licence or certificate concerned, the period of validity of the licence or certificate concerned, the writing-off amount or quantity and the respective measurement unit.’;

‘3/45.   Person providing a guarantee identification No

All relevant data requirements table columns used:

This information takes the form of the EORI number referred to in Article 1(18) of the person providing the guarantee, if different from the declarant.

3/46.   Person paying the customs duty identification No

All relevant data requirements table columns used:

This information takes the form of the EORI number referred to in Article 1(18) of the person paying the customs duty, if different from the declarant.’;

‘5/31.   Date of acceptance

All relevant data requirements table columns used:

Enter the date of acceptance of the simplified declaration or the date when the goods were entered in the declarant's records.’;

ANNEX III

Annex 22-01 to Delegated Regulation (EU) 2015/2446 is amended as follows:

‘ ‘Harmonised System’ or ‘HS’ means the goods nomenclature established under the International Convention on the Harmonized Commodity Description and Coding System, as amended by Recommendation of the Customs Cooperation Council of 27 June 2014 (‘HS 2017’).’;
‘0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. The origin of the goods of this heading shall be the country in which the animal was fattened for at least 3 months before slaughtering, or in the case of swine, sheep or goats at least two months before slaughtering.’;

‘CHAPTER 11

Products of the milling industry; malt; starches; inulin; wheat gluten

Chapter residual rule applicable to mixtures:

    1. For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.
    1. The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.
    1. When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Chapter residual rule:

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2017 Code Description of goods Primary rules
1101 Wheat or meslin flour. CC
1102 Cereal flours other than of wheat or meslin. CC
1103 Cereal groats, meal and pellets. CC
1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006 ; germ of cereals, whole, rolled, flaked or ground. CC
1105 Flour, meal, powder, flakes, granules and pellets of potatoes. CC
1106 Flour, meal and powder of the dried leguminous vegetables of heading 0713 , of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 CC
1107 Malt, whether or not roasted. CC
1108 Starches; inulin. CTH
1109 Wheat gluten, whether or not dried CTH’;
  • (5) in Section IV, Chapter 20, the table, the row relating to HS 2012 Code ex 2009, in the column ‘Description of goods’, the words ‘Grape juice Other’ are replaced by the words ‘Grape juice’;

‘Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading 6002 to 6006.’;

‘Definition of ‘Assembly of semi-conductor products’

The primary rule ‘Assembly of semi-conductor products’, used in the table below, means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered a minimal operation.’;

‘Definition of ‘Assembly of semi-conductor products’

The primary rule ‘Assembly of semi-conductor products’, used in the table below, means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered a minimal operation.’;
‘ex 8523 59 Chipcard integrated circuit with integrated coil CTH or Assembly of semi-conductor products
ex 8525 80 Semiconductor imaging component CTH or Assembly of semi-conductor products’;

‘Semiconductor electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1 000 volts.’;
‘ex 8548 90 Smartconnect modules including a communication controller and a secure smart card controller CTH or Assembly of semi-conductor products’;

‘Definition of ‘Assembly of semi-conductor products’

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.