Commission Delegated Regulation (EU) 2024/634 of 14 December 2023 amending Delegated Regulation (EU) 2015/2446 as regards the proof of the customs status of Union goods and the customs formalities relating to electronic cargo sensor devices

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 156, points (a), (b) and (d), Article 160 and Article 253, point (b), thereof,

Whereas:

(1) The implementation of Regulation (EU) No 952/2013, in combination with Commission Delegated Regulation (EU) 2015/2446 (2), has shown that some amendments to that Delegated Regulation are needed in order to better address the needs of economic operators and customs authorities as regards the proof of the customs status of Union goods and the customs formalities applicable during the transhipment of goods.

(2) In order to clarify the specific cases in which Union goods may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of their customs status, it is necessary to confirm that the presumption of Union status implies that, although the goods may temporarily leave the customs territory of the Union through international waters or airspace, a stop outside of the customs territory of the Union is not authorised.

(3) The concept of an authorised issuer authorisation aims at simplifying the formalities related to the proof of customs status of Union goods exclusively. In view of the deployment of the electronic system related to the Proof of Union Status (PoUS) as referred to in the Annex to Commission Implementing Decision (EU) 2019/2151 (3), the conditions for such authorisations need to be reinforced.

(4) In order to simplify the customs formalities applicable to electronic cargo sensor devices (eCSDs), where security and tracking devices that can be placed inside packings, or those attached to packings, are declared for temporary admission or re-exported, those devices should benefit from simplified customs formalities. It is also important to ensure that those eCSDs benefit from total relief from import duty when declared for temporary admission. Such total relief should also apply to packings that are imported filled, are intended for re-export, whether empty or filled, and bear permanent, indelible markings identifying a person established within or outside the customs territory of the Union, since those packings also benefit from the same simplified customs formalities when declared for temporary admission or re-export.

(5) 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:

(5) in Article 139, paragraphs 1 and 2 are replaced by the following: ‘1.   Where not declared using other means, the goods referred to in Article 136(1), points (a) to (d) and points (h) to (ja), shall be deemed to be declared for temporary admission in accordance with Article 141.

Article 2

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

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

Done at Brussels, 14 December 2023.

For the Commission The President Ursula VON DER LEYEN

(1) OJ L 269, 10.10.2013, p. 1.

(2) 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).

(3) 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).