Commission Implementing Regulation (EU) 2024/250 of 10 January 2024 amending Implementing Regulation (EU) 2015/2447 as regards formats and codes for the common data requirements for the purposes of exchange and storage of certain information under the customs legislation

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 ¹, and in particular Article 8(1), point (a), thereof,

Whereas:

• (1) The implementation of Regulation (EU) No 952/2013 has shown that Commission Implementing Regulation (EU) 2015/2447 ² needs to be amended to update the formats and codes of the common data requirements for the storage of information and for its exchange between customs authorities, as well as between customs authorities and economic operators. The common data requirements need to be updated to ensure that the electronic customs systems used for the various types of declarations, notifications and proof of the customs status of Union goods remain interoperable once the common data requirements have been updated.

• (2) Annex A to Implementing Regulation (EU) 2015/2447 sets out the formats and codes for 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), Annex A of that Implementing Regulation should be amended in order maintain harmonisation between the different electronic systems for customs applications and decisions. Considering the extent of the required changes, the text of Annex A to Implementing Regulation (EU) 2015/2447 should be replaced in its entirety.

• (3) Annex B to Implementing Regulation (EU) 2015/2447 sets out the formats and codes for the common data requirements for the exchange and storage of information required for declarations, notifications and proof of the customs status of Union goods. In order to achieve harmonisation between the different electronic systems for declarations, notifications and proof of the customs status of Union goods, that Annex should be amended. Considering the extent of the required changes, the text of Annex B to Implementing Regulation (EU) 2015/2447 should be replaced in its entirety.

• (4) Annex 12-01 to Implementing Regulation (EU) 2015/2447 sets out the formats and codes for the common data requirements for the registration of economic operators and other persons. In order to provide customs authorities with relevant information, it is necessary to include the address of permanent business establishments in the customs territory of the Union of those economic operators that are established in a third country and therefore formats and codes relating to this information have to be laid down. Moreover, some formats set out in Annex 12-01 to that Implementing Regulation have to be upgraded in order to maintain harmonisation with Annexes A and B to that Implementing Regulation. Considering the extent of the required amendments, the text of Annex 12-01 to Implementing Regulation (EU) 2015/2447 should be replaced.

• (5) It is necessary to defer the application 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, formats and codes. 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 which will only apply in 1 to 4 years after the entry into force of this Regulation depending on the specific developments in IT.

• (6) Implementing Regulation (EU) 2015/2447 should therefore be amended accordingly.

• (7) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Implementing Regulation (EU) 2015/2447 is amended as follows:

• (1) Article 2 is amended as follows:

• (a) Paragraphs 5 and 6 are deleted;

• (b) paragraph 7 is replaced by the following:

‘7.   Until the dates of deployment of the UCC Automated Export System (AES) or of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision (EU) 2016/578, where an application for an authorisation is based on a customs declaration in accordance with Article 163(1) of Delegated Regulation (EU) 2015/2446, the formats and codes set out in Annex 12 to Delegated Regulation (EU) 2016/341 shall apply in respect of the additional data elements required for that application.’

;

• (2) in Article 7, paragraphs 4 and 5 are deleted;

• (3) Annex A is replaced by the text set out in Annex I to this Regulation;

• (4) Annex B is replaced by the text set out in Annex II to this Regulation;

• (5) Annex 12-01 is replaced by the text set out in Annex III to this Regulation.

Article 2

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

Done at Brussels, 10 January 2024.

For the Commission

The President

Ursula VON DER LEYEN

ANNEX I

‘ANNEX A

FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS (ARTICLE 2(1))

TITLE I

GENERAL PROVISIONS

SECTION 1

General interpretation notes

TITLE II

FORMATS, CARDINALITIES AND REFERENCE TO APPLICABLE CODE-LISTS OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS

SECTION 1

Introduction

This Title contains the data element table with formats, cardinalities and, where applicable, reference to code-lists for applications and decisions.

SECTION 2

Data element table