Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code

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

• (31) The following new Article 235a is inserted:

‘Article 235a

Goods to be moved or used in the context of military activities

(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for goods to be moved or used in the context of military activities under cover of a NATO form 302 or an EU form 302.

The applicant and the holder of the procedure may be established inside the customs territory of the Union.’.

• (32) In Article 237, the following paragraph is added:

‘3.   For goods referred to in the first paragraph of Article 235a, the time limit for discharge shall be 24 months from the time the goods are placed under the temporary admission procedure, unless international agreements establish a longer time limit.’.

• (33) In Article 245(1), points (i) and (p) are replaced by the following:

• ‘(i) goods moved or used in the context of military activities under cover of a NATO form 302 or an EU form 302;’;

• ‘(p) goods dispatched from the customs territory of the Union to Ceuta and Melilla, Gibraltar, Heligoland, the Republic of San Marino, the Vatican City State or the municipality of Livigno.’.

• (34) In Article 248, the following paragraph is added:

‘3.   Where the customs office of export is informed, in accordance with Article 340 of Implementing Regulation (EU) 2015/2447, that the goods were not taken out of the customs territory of the Union, it shall immediately invalidate the declaration concerned and, where appropriate, it shall immediately invalidate the relevant certification of exit of goods made pursuant to 334(1) of Implementing Regulation (EU) 2015/2447.’.

• (35) Annex 52-01, as set out in Annex I to this Regulation, is inserted.

• (36) In Annex 71-03, after the first paragraph and before the list of forms of handling, the following two paragraphs are inserted:

‘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.’.

• (37) In Annex 71-04, in Part II ‘INWARD PROCESSING’, point (7) ‘Milk and milk products’ is deleted.

• (38) Annex 71-05 is amended as set out in Annex II to this Regulation.

Article 2

Amendments to Delegated Regulation (EU) 2016/341

Delegated Regulation (EU) 2016/341 is amended as follows:

• (1) in Article 56, paragraph 2 is deleted;

• (2) Annex 1 is amended as set out in Annex III to this Regulation;

• (3) in Annex 9, in Appendix A, in the Introductory notes to the tables, point 4.2 is deleted.

Article 3

Corrections to Delegated Regulation (EU) 2015/2446

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

• (1) in Article 37, point 8 is replaced by the following:

• ‘(8) “regional cumulation” means a system whereby products which according to this Section originate in a country which is a member of a regional group are considered as materials originating in another country of the same regional group (or a country of another regional group where cumulation between groups is possible) when further processed or incorporated in a product manufactured there;’;

• (2) in Article 128a(2), points (e) and (f) are replaced by the following:

• ‘(e) that the front of the commercial documents concerned or box “C”. Office of departure” on the front of the forms used for the purposes of compiling the “T2L” or “T2LF” document and, where appropriate, the continuation sheets, shall be:

• (i) stamped in advance with the stamp of the customs office referred to in point (a) and signed by an official of that office; or

• (ii) stamped by the authorised issuer with a special stamp conforming to the specimen in Part II, Chapter II of Annex 72-04 to Implementing Regulation (EU) 2015/2447. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose. Boxes 1 and 2 and 4 to 6 of the special stamp shall be completed with the following information:

• — Coat of arms or any other signs or letter characterising the country,

• — Competent customs office,

• — Date,

• — Authorised issuer,

• — Authorisation number.

• (f) Not later than on consignment of the goods, the authorised issuer shall complete and sign the form. He shall also enter in box “D”. Control by “office of departure” of the “T2L” or “T2LF” document, or in a clearly identifiable space on the commercial document used, the name of the competent customs office, the date of completion of the document, and one of the following endorsements:

— Одобрен издател

— Emisor autorizado

— Schválený vydavatel

— Autoriseret udsteder

— Zugelassener Aussteller

— Volitatud väljastaja

— Εγκεκριμένος εκδότης

— Authorised issuer

— Emetteur agréé

— Ovlaštenog izdavatelja

— Emittente autorizzato

— Atzītais izdevējs

— Įgaliotasis išdavėjas

— Engedélyes kibocsátó

— Emittent awtorizzat

— Toegelaten afgever

— Upoważnionego wystawcę

— Emissor autorizado

— Emitent autorizat

— Schválený vystaviteľ

— Pooblaščeni izdajatelj

— Valtuutettu antaja

— Godkänd utfärdare’;

• (3) in Article 150(3), points (a) and (b) are replaced by the following:

• ‘(a) release for free circulation of goods which are exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC;

• (b) re-import with release for free circulation of goods which is exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC.’.

Article 4

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

Article 1 (13)(b) and Article 1(16)(b)(i) shall apply from 15 March 2020.

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

Done at Brussels, 3 April 2020.

For the Commission

The President

Ursula VON DER LEYEN

ANNEX I

Annex 52-01 is inserted in Delegated Regulation (EU) 2015/2446 as follows:

‘Annex 52-01

EU form 302

• (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:	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 transporter: Nom et adresse du transporteur:
Name and address of consignor Nom et adresse de l’expéditeur	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:	Final destination/Destination finale:	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:	Rank and unit-address/Grade et adresse de l’unité:
Certificate of receipt/Certificat de réception	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.	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.	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

• 1. 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.

• 1. 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.

• 1. to present my credentials to the customs authorities on demand.

• 1. This form is not to be used for commercial intent (i.e. the buying or selling of products).

Je m’engage

• 1. 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.

• 1. 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.

• 1. à présenter mes papiers d’identité sur demande aux autorités douanières.

• 1. 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 II

Annex 71-05 to Delegated Regulation (EU) 2015/2446 is amended as follows:

• (1) In Section A, in the first table, the first column ‘Common data elements’ is amended as follows:

• (a) the first row ‘Authorisation number (M)’ is replaced by the following:

‘Authorisation/declaration number (M)’;

• (b) after the second row ‘person making the request (M)’, the following row is inserted:

‘Declarant (O)’;

• (c) the seventh row ‘CN Code, net quantity, value (M) of goods’ is replaced by the following:

‘CN code, net quantity (including net mass and/or supplementary units when applicable), value of goods (indicating the relevant currency) (M)’;

• (d) the ninth row ‘CN Code, net quantity, value (M) of processed products’ is replaced by the following:

‘CN code, net quantity (including net mass and/or supplementary units when applicable), value of processed products (indicating the relevant currency) (M)’.

• (2) In Section A, in the first table, the second column ‘Comments’ is amended as follows:

• (a) after the second row ‘EORI number used for identification purposes’, the following row is inserted:

‘Only if this person is different from the holder of the authorisation’;

• (b) the seventh row is replaced by the following:

‘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.’;

• (c) the ninth row is replaced by the following:

‘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.’.

• (3) In Section A, in the second table, the first column ‘Specific data elements IP’ is amended as follows:

• (a) the fourth row ‘Business Case IP IM/EX’ is replaced by the following:

‘Business case IP IM/EX (as referred to in Article 1(30))’;

• (b) the eighth row ‘CN Code, net quantity, value (M)’is replaced by the following:

‘CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)’;

• (c) the tenth row ‘CN Code, net quantity, value (M)’ ‘is replaced by the following:

‘CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)’;

• (d) the twelfth row ‘Business Case IP EX/IM’ is replaced by the following:

‘Business case IP EX/IM (as referred to in Article 1(29)’;

• (e) the sixteenth row ‘CN Code, net quantity, value (M)’ ‘is replaced by the following:

‘CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M) ’;

• (f) the nineteenth row ‘CN Code, net quantity, value (M)’ ‘is replaced by the following:

‘CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)’.

• (4) In Section A, in the third table, the first column ‘Specific data elements OP’ is amended as follows:

• (a) the first row ‘Business case OP EX/IM’ is replaced by the following:

‘Business case OP EX/IM (as referred to in Article 1(28)’;

• (b) the seventh row ‘CN Code, net quantity (M)’ is replaced by the following:

‘CN Code, net quantity (including net mass and/or supplementary units when applicable) (M)’;

• (c) the twelfth row ‘CN Code, net quantity, value (M)’ is replaced by the following:

‘CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)’;

• (d) the thirteenth row ‘Business case OP IM/EX’ is replaced by the following ‘Business case OP IM/EX (as referred to in Article 1(27)’;

• (e) the seventeenth row ‘CN Code, net quantity, value (M)’ is replaced by the following:

‘CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)’.

• (5) In section B, in the first table, the first column ‘Common data elements’, a new row is added after the eighth row ‘MRN (O)’:

‘Date on which the customs debt is incurred or on which CPM apply (M)’.

ANNEX III

In Annex 1 to Delegated Regulation (EU) 2016/341, in the Table Legend, the rows F1a to G1 are replaced by the following:

Annex B matrix Columns	Declarations/notifications/proof of the customs status of Union goods	IT systems as referred to in the Annex to Implementing Decision 2014/255/EU	Transitional data requirements contained in TDA
‘F1a	Entry summary declaration – Sea and inland waterways – Complete dataset	ICS2 – Release 3	Annex 9 – Appendix A
F2a	Entry summary declaration – Air cargo (general) – Complete dataset	ICS2 – Release 2	Annex 9 – Appendix A
F3a	Entry summary declaration – Express consignments – Complete dataset	ICS2 – Release 2	Annex 9 – Appendix A
F5	Entry summary declaration – Road and rail	ICS2 – Release 3	Annex 9 – Appendix A
G1	Diversion Notification	ICS2 – Release 3	Annex 9 – Appendix A’