LegalizeCommission Delegated Regulation (EU) 2024/249 of 30 November 2023 amending Delegated Regulation (EU) 2015/2446 as regards common data requirements for the purposes of exchange and storage of certain information under the customs legislation
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| Image omitted; see official source | Official Journal of the European Union | EN Series L |
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| 2024/249 | 12.2.2024 |
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_202400249EN.000101-E0001], and in particular Article 7, points (a) and (b) thereof,
Whereas:
- (1) Annex A to Commission Delegated Regulation (EU) 2015/2446 [^ntr2-L_202400249EN.000101-E0002] sets out the common data requirements for the exchange and storage of information required for applications and decisions. With a view to a major upgrade of the electronic systems related to the Customs Decisions System (CDS) and the Guarantee Management system (GUM), that Annex should be amended in order maintain harmonisation.
- (2) The practical implementation of Regulation (EU) No 952/2013 in combination with Delegated Regulation (EU) 2015/2446 has shown that amendments need to be made to that Delegated Regulation to improve the harmonisation of the common data requirements for the exchange and storage of information between customs authorities as well as between customs authorities and economic operators. Such amendments are necessary to maintain the inter-operability between the customs electronic systems used for the different types of declarations, notifications and proof of customs status of Union goods that are set out in Annex B to Delegated Regulation (EU) 2015/2446. It is therefore necessary to amend that Annex.
- (3) It is necessary to complement the information that is collected for the registration of third-country economic operators that have a permanent business establishment in the customs territory of the Union. The address of this permanent business establishment should be recorded. Moreover, the common data requirements for the registration of economic operators set out in Annex 12-01 to Delegated Regulation (EU) 2015/2446 should be better aligned with those for applications and decisions as well as for declarations, notifications and proof of customs status of Union goods to ensure interoperability between the electronic system used for the registration of economic operators and those which process applications and decisions as well as for declarations, notifications and proof of customs status of Union goods. It is therefore necessary to amend Annex 12-01.
- (4) It is necessary to defer the application of of those changes that have a significant impact on electronic systems to allow the Commission, Member States authorities as well as economic operators to adapt their electronic systems accordingly and to give time to Member States and economic operators to comply with the amended data requirements. Some of the amendments are already taken into account in the current IT development whilst other amendments will require changes to electronic systems which are not yet planned. Member States as well as economic operators need a stable basis in order to prepare for these changes and to arrange the necessary investments. Therefore, it is necessary to introduce amendments to the data requirements which will only apply in 1 to 4 years after the entry into force of this Regulation depending on the specific developments in IT.
- (5) The specimens of the Transit Accompanying Document as set out in Annex B-02 to Delegated Regulation (EU) 2015/2446 and the Transit/Security Accompanying Document as set out in Annex B-04 to that Delegated Regulation as well as the Lists of Items to those documents as set out, respectively, in Annex B-03 and B-05 to that Delegated Regulation need to be aligned with the common data requirements for the transit procedure set out in Annex B to that Delegated Regulation. Since the common data requirements applicable for the Transit Accompanying Document and the Transit/Security Accompanying Document are very similar, it is no longer necessary to have two different specimens of those documents and the related Lists of Items. It is therefore necessary to amend those Annexes B-02 and B-03 as well as to delete those Annexes B-04 and B-05.
- (6) Delegated Regulation (EU) 2015/2446 should therefore be amended accordingly,
HAS ADOPTED THIS REGULATION:
Article 1
Delegated Regulation (EU) 2015/2446 is amended as follows:
- (1) Article 2 is amended as follows:
- (a) in paragraph 4, point (a) is replaced by the following:
- ‘(a) until the date of deployment of the UCC Automated Export System set out in the Annex to Implementing Decision (EU) 2019/2151, for the cases covered by the columns A1, A2, B1, B4 and C1 of Annex B to this Regulation;’;
- (b) paragraphs 5, 6 and 7 are deleted;
- (c) in paragraph 8, the introductory wording is replaced by the following:
‘Until the dates of deployment of the UCC Automated Export System (AES) or of the upgrading of the National Import Systems as set out in the Annex to Implementing Decision (EU) 2019/2151, where an application for an authorisation is based on a customs declaration in accordance with Article 163(1) of this Regulation, the customs declaration shall also contain the following data:’;
- (2) Article 3 is replaced by the following:
‘At the time of registration of a person, the customs authorities shall collect and store the data laid down in Annex 12-01 concerning that person. That data shall constitute the EORI record.’;
- (3) in Article 5(1), point (b) is replaced by the following:
- ‘(b) lodging an exit or entry summary declaration in the customs territory of the Union or in a third country where a customs security agreement between the Union and the third country concerned provides for the use of an EU electronic system;’;
- (4) Annex A is replaced by the text in Annex I to this Regulation;
- (5) Annex B is replaced by the text in Annex II to this Regulation;
- (6) Annex 12-01 is replaced by the text in Annex III to this Regulation;
- (7) Annex B-02 is replaced by Annex IV to this Regulation;
- (8) Annex B-03 is replaced by Annex V to this Regulation;
- (9) Annexes B-04 and B-05 are deleted.
Article 2
1.
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
2.
Article 1, points (1) to (5), shall apply from 3 March 2024.
3.
Article 1, point (6), shall apply from 1 March 2027.
4.
Article 1, points (7) to (9), shall apply from the date of deployment of NCTS (New Computerised Transit System) phase 5 in accordance with the Annex to Commission Implementing Decision (EU) 2019/2151 [^ntr3-L_202400249EN.000101-E0003].
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 30 November 2023.
For the Commission
The President
Ursula VON DER LEYEN
[^ntr1-L_202400249EN.000101-E0001]: OJ L 269, 10.10.2013, p. 1.
[^ntr2-L_202400249EN.000101-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_202400249EN.000101-E0003]: Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168).
ANNEX I
‘ANNEX A
COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS REFERRED TO IN ARTICLE 2(1)
TITLE I
GENERAL PROVISIONS
Section 1
General interpretation notes
| (1) | The provisions included in these notes are applicable to all Titles of this Annex. | |
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| (2) | The data requirement tables in Title II include all the data elements necessary for the applications and decisions dealt with in this Annex. | |
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| (3) | The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified in Implementing Regulation (EU) 2015/2447. | |
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| (4) | The data requirements defined in this Annex shall apply to applications and decisions made by using an electronic data processing technique as well as to paper-based applications and decisions. | |
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| (5) | The data elements which may be provided for several types of applications and decisions are set out in Title II, Section 1, Group 31-38 of this Annex. | |
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| (6) | The data elements specific to certain types of applications and decisions are set out in the data requirements section for Group 42-63 of Title II of this Annex. | |
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| (7) | The specific provisions concerning each data element as they are described in the data requirements section of Title II of this Annex apply without prejudice to the status of the data element as defined in the data requirements tables. For example, D.E. 35 01 080 Identification of goods is marked as mandatory (status “A”) in the data requirements table in Title II, Group 35 of this Annex for the authorisations of inward processing (column IPO) and outward processing (column OPO); however that information shall not be completed in case of inward or outward processing with equivalent goods and outward processing with standard exchange system, as described in Title II, Group 35 notes of this Annex. | |
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| (8) | The status markings (“A”, “B” or “C”) pertaining to the data element concerned in the respective data requirement table indicate that they may be used for the purposes of the applications (marked with “*”), the decisions (marked with “+”) or for both (no specific mark). | |
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| (9) | The status listed in the data requirement table below is not affected by the fact that certain data is provided only where circumstances warrant it. For example, the D.E. 35 01 060 Equivalent goods shall only be used, if the use of equivalent goods in accordance with Article 223 of the Code is requested. | |
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| (10) | The status markings (“A”, “B” or “C”) applied at data element (class) level need to be considered together with the indicated, possible modifications at data sub-element (sub-class or attribute) level and with the provisions of the indicated numbered footnote(s) in the requirements table in Title II Section 2. In case the status and or footnote is provided at class level it is applicable for all data sub-classes or data sub-elements unless different statuses or footnotes applied at a data sub-class or data sub-element. For example, status “A” is indicated at class level for D.E. 33 02… (Applicant/Holder of the authorisation or decision identification) for most of the columns, but D.E. 33 02 000 230 (VAT number) is only required for the AEO column. | |
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| (11) | If the application for the use of a special procedure other than transit is made in accordance with Article 163, the dataset defined in column A163 of the data requirement table in Title II of this Annex shall be provided in addition to the data requirements of the customs declaration, as provided for in Title I, Chapter 3, Sections 1, 2 and 11, of Annex B in relation with the procedure concerned. | |
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| (12) | Member States shall provide to the Commission a list of data elements marked as status “B” in the data requirements tables they require and they shall inform the Commission of any changes to that list. The Commission shall publish the list of those particulars. | |
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| (13) | In the data requirements tables in Title II (Data Requirements with notes) Section 2 (Data requirements table for data group 31-38) only those data elements are shown which have actual requirement status indicated. | |
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| (14) | The data requirements for the specific columns (datasets related to specific applications or decisions) shall be applicable in different phases. The corresponding phase is indicated in Title I, Section 2 (Table legend) of this Annex. The date of applicability for the various phases are the following: Phase 0 – from 3 March 2024 Phase 1 – from 11 March 2024 Phase 2 – from 13 March 2025 Phase 3 – from 1 December 2026 |
Section 2
Table legend
| Columns | Former column reference | Application/Decision type | Legal reference | Group of the specific data requirements | Phase indication referred to in Title I, Section 1, point (14) |
|---|---|---|---|---|---|
| Decisions relating to binding information | Decisions relating to binding information | Decisions relating to binding information | Decisions relating to binding information | Decisions relating to binding information | |
| BTI | 1a | Application and decision relating to binding tariff information (BTI decision) | Article 33 of the Code | 42… | Phase 0 |
| BOI | 1b | Application and decision relating to binding origin information (BOI decision) | Article 33 of the Code | 43… | Phase 3 |
| BVI | [NEW] | Application and decision relating to binding valuation information (BVI) | Article 35 of the Code | 63… | Phase 3 |
| Authorised economic operator | Authorised economic operator | Authorised economic operator | Authorised economic operator | Authorised economic operator | |
| AEO | 2 | Application and authorisation for the status of authorised economic operator | Article 38 of the Code | 44… | Phase 2 |
| Customs valuation | Customs valuation | Customs valuation | Customs valuation | Customs valuation | |
| CVA | 3 | Application and authorisation for the simplification of the determination of amounts being part of the customs value of goods | Article 73 of the Code | 45… | Phase 2 |
| Comprehensive guarantee and deferred payment | Comprehensive guarantee and deferred payment | Comprehensive guarantee and deferred payment | Comprehensive guarantee and deferred payment | Comprehensive guarantee and deferred payment | |
| CGU | 4a | Application and authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver | Article 95 of the Code | 46… | Phase 1 |
| DPO | 4b | Application and authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation | Article 110 of the Code | 47… | Phase 2 |
| RRM | 4c | Application and decision on the repayment or remission of amounts of import or export duty | Article 116 of the Code | 48… | Phase 2 |
| Formalities related to the arrival of goods | Formalities related to the arrival of goods | Formalities related to the arrival of goods | Formalities related to the arrival of goods | Formalities related to the arrival of goods | |
| TST | 5 | Application and authorisation for the operation of temporary storage facilities | Article 148 of the Code | 49… | Phase 2 |
| Customs status of goods | Customs status of goods | Customs status of goods | Customs status of goods | Customs status of goods | |
| RSS | 6a | Application and authorisation to establish regular shipping services | Article 120 | 50… | Phase 2 |
| ACP | 6b | Application and authorisation for the status of authorised issuer | Article 128 | 51… | Phase 2 |
| Customs formalities | Customs formalities | Customs formalities | Customs formalities | Customs formalities | |
| SDE | 7a | Application and authorisation to use simplified declaration | Article 166(2) of the Code | 52… | Phase 2 |
| CCL | 7b | Application and authorisation for centralised clearance | Article 179 of the Code | 53… | Phase 2 |
| EIR | 7c | Application and authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure | Article 182 of the Code | 54… | Phase 2 |
| SAS | 7d | Application and authorisation for self-assessment | Article 185 of the Code | 55… | Phase 2 |
| AWB | 7e | Application and authorisation for the status of authorised weigher of bananas | Article 155 | 56… | Phase 2 |
| Special procedures | Special procedures | Special procedures | Special procedures | Special procedures | |
| IPO | 8a | Application and authorisation for the use of inward processing procedure | Article 211(1), point (a), of the Code | 57… | Phase 2 |
| OPO | 8b | Application and authorisation for the use of outward processing procedure | Article 211(1) point (a), of the Code | 58… | Phase 2 |
| EUS | 8c | Application and authorisation for the use of end use procedure | Article 211(1) point (a), of the Code | No specific data required | Phase 2 |
| TEA | 8d | Application and authorisation for the use of temporary admission procedure | Article 211(1) point (a), of the Code | No specific data required | Phase 2 |
| CWP | 8e | Application and authorisation for the operation of storage facilities for customs warehousing of goods | Article 211(1) point (b), of the Code | 59… | Phase 2 |
| A163 | 8f | Application and authorisation for the use of temporary admission, end-use, inward processing or outward processing in situations where Article 163 applies | Article 211(1) point (a), of the Code and Article 163 | No specific data required | Phase 0 |
| Transit | Transit | Transit | Transit | Transit | |
| ACT | 9a | Application and authorisation for the status of authorised consignee for TIR operation | Article 230 of the Code | No specific data required | Phase 2 |
| ACR | 9b | Application and authorisation for the status of authorised consignor for Union transit | Article 233(4) point (a), of the Code | 60… | Phase 2 |
| ACE | 9c | Application and authorisation for the status of authorised consignee for Union transit | Article 233(4) point (b), of the Code | No specific data required | Phase 2 |
| SSE | 9d | Application and authorisation to use of seals of a special type | Article 233(4) point (c), of the Code | 61… | Phase 2 |
| TRD | 9e | Application and authorisation to use transit declaration with a reduced dataset | Article 233(4) point (d), of the Code | No specific data required | Phase 2 |
| ETD | 9f | Application and authorisation for the use of an electronic transport document as customs declaration | Article 233(4) point (e), of the Code | 62… | Phase 2 |
Section 3
Symbols in the cells in Title II
| Symbol | Symbol description |
|---|---|
| A | Mandatory: data required by every Member State. |
| B | Optional for the Member States: data that Member States may decide to waive. |
| C | Optional for the applicant: data which the applicant may decide to supply but which cannot be demanded by the Member States. |
| * | This data element is used only for the application concerned. |
| + | This data element is used only for the decision concerned. |
In case neither [*] nor [+] is specified, the requirement concerns both the application and the decision.
In case no requirement is specified for a specific data element, that element is not required.
Section 4
Data groups
| Group | Title of the group | Abbreviation used | Former Title reference |
|---|---|---|---|
| 31… | Application/Decision information | ALL | Title I |
| 32… | References of supporting documents, certificates and authorisations | ALL | Title I |
| 33… | Parties | ALL | Title I |
| 34… | Dates, times, periods and places | ALL | Title I |
| 35… | Identification of goods | ALL | Title I |
| 36… | Conditions and terms | ALL | Title I |
| 37… | Activities and procedures | ALL | Title I |
| 38… | Others | ALL | Title I |
| 42… | Specific data requirements for the application and the decision relating to binding tariff information | BTI | Title II |
| 43… | Specific data requirements for the application and decision relating to binding origin information | BOI | Title III |
| 63… | Specific data requirements for the application and decision relating to binding valuation information | BVI | [NEW] |
| 44… | Specific data requirements for the application and authorisation for the status of authorised economic operator | AEO | Title IV |
| 45… | Specific data requirements for the application and authorisation for the simplification of the determination of amounts being part of the customs value of goods | CVA | Title V |
| 46… | Specific data requirements for the application and authorisation for the provision of a comprehensive guarantee, including a possible reduction or waiver | CGU | Title VI |
| 47… | Specific data requirements for the application and authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation | DPO | Title VII |
| 48… | Specific data requirements for the application and decision for the repayment or remission of the amounts of import or export duty | RRM | Title VIII |
| 49… | Specific data requirements for the application and authorisation for the operation of temporary storage facilities | TST | Title IX |
| 50… | Specific data requirements for the application and authorisation of regular shipping service | RSS | Title X |
| 51… | Specific data requirements for the application and authorisation for the status of authorised issuer | ACP | Title XI |
| 52… | Specific data requirements for the application and authorisation to use simplified declaration | SDE | Title XII |
| 53… | Specific data requirements for the application and authorisation for centralised clearance | CCL | Title XIII |
| 54… | Specific data requirements for the application and authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure | EIR | Title XIV |
| 55… | Specific data requirements for the application and authorisation for self-assessment | SAS | Title XV |
| 56… | Specific data requirements for the application and authorisation for the status of authorised weigher of bananas | AWB | Title XVI |
| 57… | Specific data requirements for the application and authorisation for the use of inward processing procedure | IPO | Title XVII |
| 58… | Specific data requirements for the application and authorisation for the use of outward processing procedure | OPO | Title XVIII |
| 59… | Specific data requirements for the application and authorisation for the operation of storage facilities for the customs warehousing of goods | CWP | Title XIX |
| 60… | Specific data requirements for the application and authorisation for the status of authorised consignor for Union transit | ACR | Title XX |
| 61… | Specific data requirements for the application and authorisation to use of seals of a special type | SSE | Title XXI |
| 62… | Specific data requirements for the application and authorisation for the use of an electronic transport document as customs declaration | ETD | [NEW] |
Section 5
Numbered footnotes
| Footnote number | Footnote description |
|---|---|
| [1] | This data element shall be completed only in cases where: — the authorisation to provide a comprehensive guarantee will be used for the placing of goods under transit procedure in common transit countries; — the authorisation to use an electronic transport document as customs declaration will be used in common transit countries. |
| [2] | This data element shall be used in the application only in case of an application for the amendment, renewal or revocation of the decision. |
| [3] | Without prejudice to any specific provisions adopted under the common agricultural policy, an application relating to goods in respect of which an import or export licence was produced when the relevant customs declaration was lodged, shall be supported by certification by the authorities responsible for issuing such licence attesting that the necessary steps have been taken to cancel its effects. The above certification shall not be required, where: (a) the customs authority to which the application is submitted issued the licence itself; (b) the ground for the application is an error that has no effect on the attribution of the licence. The above provisions shall also apply in the case of re-exportation, placing of goods in a customs warehouse or free zone, or destruction of the goods. |
| [4] | This information is mandatory only in the cases where the EORI number of the person is not required. Where the EORI number is provided, the name and address should not be provided, unless a paper-based application or decision is used. |
| [5] | This information shall not be provided if the applicant is an authorised economic operator. |
| [6] | This information shall only be provided if the application relates to the use of temporary admission, and the information is required under the customs law. |
| [7] | This information shall only be used in case of a paper-based application or decision. |
| [8] | If it is intended to use a public customs warehouse type II, this data element shall not be used. |
| [9] | This information shall not be required in case Article 162 applies. |
| [10] | This information shall only be provided for the purposes of the following applications: (a) applications for an authorisation for the use of inward processing or end-use procedures where the applicant is established outside the customs territory of the Union as referred to in Article 162; (b) applications for an authorisation for temporary admission as referred to in Article 205. |
| [11] | This information may not be provided in the cases where the Union customs legislation waives the obligation to present the goods. |
| [12] | For an inward processing application and decision and only for the use of the processing EX/IM, this data shall not be used unless export duties are applicable. For an outward processing application and decision and only for the use of the processing IM/EX and the standard exchange system with prior importation of replacement products the data shall be mandatory. |
| [13] | This information shall only be provided in the decision, in case the holder of the authorisation is not exempted from the obligation to present the goods and the goods are released without any action by a customs office. |
| [14] | 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. |
| [15] | This information shall only be provided in case of an authorisation relating to the use of inward processing IM/EX or end-use. |
| [16] | This information shall only be provided in case the application relates to the use of inward or outward processing or end-use, and the end-use involves processing of goods. |
| [17] | This information shall only be used in case the application relates to the use of inward or outward processing. |
| [18] | The footnote [18] is deleted. Footnote [12] applies wherever the footnote [18] was used. |
| [19] | This information shall only be used in case the application relates to the use of inward processing. |
| [20] | If the person in charge of the applicant’s customs matters is not a natural person, then the “National identification number” and “Date of birth” is not required, the EORI number of the person in charge of the applicant’s customs matters shall be required if available. |
| [21] | When the records are not kept at the holder of the procedure’s premises, the name shall be provided. |
| [22] | This information is mandatory only in the cases where the EORI number of the subcontractor is not available. Where the EORI number is provided, the name and address should not be provided. |
| [23] | This information may only be used for export procedures when the customs declaration will be lodged by the subcontractor. |
| [24] | This information is mandatory only in the cases, where the EORI number of the person concerned is not available. If the EORI number is provided, the name and address should not be provided. |
| [25] | This information shall only be provided in case of inward processing, outward processing and end use. |
| [26] | At least one element (location identifier or qualifier) shall be provided. In the case of an authorisation involving more than only one Member State, customs office shall be provided (with the exception of OPO column) also. The customs office information is optionally provided in the case of an authorisation involving only one Member State. |
| [27] | Mandatory only in case of an application for the use of the outward processing procedure, when Article. 223 (1) second subparagraph of the Code applies. |
| [28] | Cardinality for this data element is 1x. |
| [29] | This data element shall be completed only if required by the customs authorities. |
| [30] | This information is mandatory only in the cases where in D.E. 58 01 000 312 code “2” is provided. |
| [31] | This information shall only be provided if in D.E 35 01 060… (Equivalent goods) is indicated that equivalent goods will be used. D.E. 34 17… (Period of discharge) needs to be specified for EX/IM and D.E. 58 04… (Prior import of processed products (OP IM/EX)) for IM/EX cases, in case used. |
| [32] | This information shall not be provided if the processing operation is destruction and there are no processed products. If the processing operation is destruction, there are no main processed products but only secondary processed products. |
| [33] | For extended use of the decision only (based on Article 34 (9) of the Code). |
| [34] | This information shall not be mandatory if the Combined Nomenclature code suffices to determine the complete classification of the goods to be placed under end-use. |
TITLE II
DATA REQUIREMENTS WITH NOTES
Section 1
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Title II Section 2.
The descriptions and notes in this Title apply to all the data elements or data sub-elements unless otherwise marked.
Data elements which have no specific requirements for a specific application or decision dataset (column) are not shown in the tables below.
Section 2
Data requirements table for data group 31-38
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