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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

Type Delegated Regulation

Publication 2015-07-28

Last updated 2025-02-25

State In force

Department European Commission

Source EUR-Lex

articles 273

Reform history JSON API

Comprehensive guarantee and guarantee waiver

Article 84

Reduction of the level of the comprehensive guarantee and guarantee waiver

(Article 95(2) of the Code)

An authorisation to use a comprehensive guarantee with an amount reduced to 50 % of the reference amount shall be granted where the applicant demonstrates that he fulfils the following conditions:

(a) the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file;

(b) the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions;

(d) during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods;

(e) the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered.

An authorisation to use a comprehensive guarantee with an amount reduced to 30 % of the reference amount shall be granted where the applicant demonstrates that he fulfils the following conditions:

(c) the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties;

(d) the applicant is not subject to bankruptcy proceedings;

(e) during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods;

(f) the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered.

A guarantee waiver shall be granted where the applicant demonstrates that he fulfils the following requirements:

(b) the applicant allows the customs authority physical access to its accounting systems and, where applicable, to its commercial and transport records;

(c) the applicant has a logistical system which identifies goods as Union or non-Union goods and indicates, where appropriate, their location;

(d) the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions;

(e) where applicable, the applicant has satisfactory procedures in place for the handling of licences and authorisations granted in accordance with commercial policy measures or relating to trade in agricultural products;

(f) the applicant has satisfactory procedures in place for the archiving of its records and information and for protection against the loss of information;

(g) the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties;

(h) the applicant has appropriate security measures in place to protect the applicant's computer system from unauthorised intrusion and to secure the applicant's documentation;

(i) the applicant is not subject to bankruptcy proceedings;

(j) during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods;

(k) the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered.

If justified, the customs authorities may take into account the risk of incurrence of those customs debts and of other charges having regard to the type and volume of the customs related business activities of the applicant and to the type of goods for which the guarantee is required.

Section 3

Provisions for the Union transit procedure and the procedure under the Istanbul and the ATA Convention

Article 85

Release of the guarantor's obligations under the Union transit procedure

(Articles 6(2), 6(3)(a) and 98 of the Code)

The common data requirements for the notification as referred to in paragraph 2 are set out in Annex 32-05.

Article 86

Claim for payment against a guaranteeing association for goods covered by ATA carnet and notification of the non-discharge of CPD carnets to a guaranteeing association under the procedure of the ATA Convention or Istanbul Convention

(Articles 6(2), 6(3)(a) and 98 of the Code)

CHAPTER 3

Recovery and payment of duty and repayment and remission of the amount of import and export duty

Section 1

Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts

Subsection 1

Notification of the customs debt and claim for payment from guaranteeing association

Articles 87

Means of notification of the customs debt

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

The notification of the customs debt in accordance with Article 102 of the Code may be made by means other than by electronic data-processing techniques.

Article 88

Exemption from notification of the customs debt

(Article 102(1)(d) of the Code)

Section 2

Payment of the amount of import or export duty

Article 89

Suspension of the time-limit for payment in case of application for remission

(Article 108(3)(a) of the Code)

The customs authorities shall suspend the time-limit for payment of the amount of import or export duty corresponding to a customs debt until they have taken a decision on the application for remission, provided that the conditions are fulfilled:

(a) where an application for remission pursuant to Article 118, 119 or 120 of the Code has been presented, the conditions laid down in the relevant Article are likely to be met;

(b) where an application for remission pursuant to Article 117 of the Code has been presented, the conditions laid down in Article 117 and Article 45(2) of the Code are likely to be met.

Article 90

Suspension of the time-limit for payment in the case of goods that are to be confiscated, destroyed or abandoned to the State

(Article 108(3)(b) of the Code)

The customs authorities shall suspend the time-limit for payment of the amount of import or export duty corresponding to a customs debt where the goods are still under customs supervision and they are to be confiscated, destroyed or abandoned to the State and the customs authorities consider that the conditions for confiscation, destruction or abandonment are likely to be met, until the final decision on their confiscation, destruction or abandonment is taken.

Article 91

Suspension of the time-limit for payment in the case of customs debts incurred through non-compliance

(Article 108(3)(c) of the Code)

The customs authorities shall suspend the time-limit for payment, by the person referred to in Article 79(3)(a) of the Code, of the amount of import or export duty corresponding to a customs debt where a customs debt has been incurred through non-compliance as referred to in Article 79 of the Code, provided that the following conditions are fulfilled:

(a) at least one other debtor has been identified in accordance with Article 79(3)(b) or (c) of the Code;

(b) the amount of import or export duty concerned has been notified to the debtor referred to in point (a) in accordance with Article 102 of the Code;

(c) the person referred to in Article 79(3)(a) of the Code is not considered a debtor in accordance with Article 79(3)(b) or (c) of the Code and no deception or obvious negligence may be attributed to that person;

The suspension shall be conditional on the person for whose benefit it is granted issuing a guarantee for the amount of the import or export duty at stake, except in either of the following situations:

(a) a guarantee covering the whole amount of import or export duty at stake already exists and the guarantor has not been released from his obligations;

(b) it is established, on the basis of a documented assessment, that the requirement of a guarantee would be likely to cause the debtor serious economic or social difficulties.

Section 3

Repayment and remission

Subsection 1

General provisions and procedure

Article 92

Application for repayment or remission

(Articles 6(3)(a), 22(1) and 103 of the Code)

Article 93

Supplementary information where goods are situated in another Member State

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

The common data requirements for the request of supplementary information where goods are situated in another Member State are set out in Annex 33-06.

The request for supplementary information referred to in the first subparagraph may be made by means other than electronic data-processing techniques.

Article 94

Means of notification of the decision on repayment or remission

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

The decision on repayment or remission of import or export duty may be notified to the person concerned by means other than electronic data-processing techniques.

Article 95

Common data requirements related to formalities where goods are located in another Member State

(Article 6(2) of the Code)

The common data requirements for the reply to the request for information concerning the completion of formalities where the application for repayment or remission relates to goods which are located in a Member State other than that in which the customs debt was notified are set out in Annex 33-07.

Article 96

Means for sending information on the completion of formalities where goods are located in another Member State

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

The reply referred to in Article 95 may be sent by means other than electronic data-processing techniques.

Article 97

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

(Article 22(3) of the Code)

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.

Subsection 2

Decisions to be taken by the Commission

Article 98

Transmission of the file to the Commission for a decision

(Article 116(3) of the Code)

Where a Member State transmits a file to the Commission for decision in the cases referred to Article 116(3) of the Code, the file shall include at least the following:

(a) a summary of the case;

(b) detailed information establishing that the conditions referred to in Article 119 or Article 120 of the Code, are fulfilled;

(c) the statement referred to in paragraph 1 or a statement by the Member State certifying that the person concerned is deemed to have read the file and to have nothing to add.

The Commission shall return the file to the Member State and the case shall be deemed never to have been submitted to the Commission in any of the following cases:

(a) the file is obviously incomplete since it contains nothing that would justify its consideration by the Commission;

(b) under the second subparagraph of Article 116(3) of the Code, the case should not have been submitted to the Commission;

(c) the Member State has transmitted to the Commission new information of a nature to alter substantially the presentation of the facts or the legal assessment of the case while the Commission is still considering the file.

Article 99

Right for the person concerned to be heard

(Article 116(3) of the Code)

Article 100

Time-limits

(Article 116(3) of the Code)

Article 101

Notification of the decision

(Article 116(3) of the Code)

The Member State to which the customs authority competent to take the decision belongs shall inform the Commission accordingly by sending to it a copy of the decision concerned.

Article 102

Consequences of a failure to take or notify a decision

(Article 116(3) of the Code)

If the Commission does not take a decision within the time-limit provided for in Article 100, or does not notify a decision to the Member State in question within the time-limit provided for in 101(1), the customs authority competent to take the decision shall take a decision favourable to the person concerned.

CHAPTER 4

Extinguishment of a customs debt

Article 103

Failures which have no significant effect on the correct operation of a customs procedure

(Article 124(1)(h)(i) of the Code)

The following situations shall be considered a failure with no significant effect on the correct operation of the customs procedure:

(a) exceeding a time-limit by a period of time which is not longer than the extension of the time-limit that would have been granted had that extension been applied for;

(b) where a customs debt has been incurred for goods placed under a special procedure or in temporary storage pursuant to Article 79(1)(a) or (c) of the Code and those goods were subsequently released for free circulation;

(c) where the customs supervision has been subsequently restored for goods which are not formally a part of a transit procedure, but which previously were in a temporary storage or were placed under a special procedure together with goods formally placed under that transit procedure;

(d) in the case of goods placed under a special procedure other than transit and free zones or in the case of goods which are in temporary storage, where an error has been committed concerning the information in the customs declaration discharging the procedure or ending the temporary storage provided that error has no impact on the discharge of the procedure or the end of the temporary storage;

(e) where a customs debt has been incurred pursuant to Article 79(1)(a) or (b) of the Code, provided that the person concerned informs the competent customs authorities about the non-compliance before either the customs debt has been notified or the customs authorities have informed that person that they intend to perform a control.

TITLE IV

GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION

CHAPTER 1

Entry summary declaration

Article 104

Waiver from the obligation to lodge an entry summary declaration

(Article 127(2)(b) of the Code)

The lodging of an entry summary declaration shall be waived in respect of the following goods:

(a) electrical energy;

(b) goods entering by pipeline;

(d) household effects as defined in Article 2(1)(d) of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (¹¹), provided that they are not carried under a transport contract;

(e) goods for which an oral customs declaration is permitted in accordance with Article 135 and Article 136(1) provided that they are not carried under a transport contract;

(f) goods referred to in Article 138(b) to (d) and (h) or in Article 139(1) which are deemed to be declared in accordance with Article 141 provided that they are not carried under a transport contract;

(g) goods contained in travellers’ personal baggage;

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

(i) weapons and military equipment brought into the customs territory of the Union by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities;

(j) the following goods brought into the customs territory of the Union directly from offshore installations operated by a person established in the customs territory of the Union: (i) goods which were incorporated in those offshore installations for the purposes of their construction, repair, maintenance or conversion; (ii) goods which were used to fit or equip the offshore installations; (iii) provisions used or consumed on the offshore installations; (iv) non-hazardous waste from the said offshore installations;

(k) goods entitled to relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963, other consular conventions or the New York Convention of 16 December 1969 on special missions;

(l) the following goods on board vessels and aircraft: (i) goods which have been supplied for incorporation as parts of or accessories in those vessels and aircraft; (ii) goods for the operation of the engines, machines and other equipment of those vessels or aircrafts; (iii) foodstuffs and other items to be consumed or sold on board;

(m) goods brought into the customs territory of the Union from Ceuta and Melilla, Gibraltar, Heligoland, the Republic of San Marino, the Vatican City State or the municipality of Livigno;

(n) products of sea-fishing and other products taken from the sea outside the customs territory of the Union by Union fishing vessels;

(o) vessels, and the goods carried thereon, entering the territorial waters of a Member State with the sole purpose of taking on board supplies without connecting to any of the port facilities;

(p) goods covered by ATA or CPD carnets provided they are not carried under a transport contract;

(q) waste from ships, under the condition that the advance waste notification as referred to in Article 6 of Directive (EU) 2019/883 has been made in the maritime National Single Window or through other reporting channels acceptable to the competent authorities including customs;

(r) goods of a non-commercial nature, other than ‘category 1 goods’ as defined in Annex IV to Decision No 1/2023, sent in a parcel as defined in Article 7(3)(a) of that Decision to Northern Ireland from another part of the United Kingdom by direct transport by a private individual to another private individual residing in Northern Ireland. The application of this point shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply. The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends;

(s) goods other than ‘category 1 goods’ as defined in Annex IV to Decision No 1/2023, sent, exclusively for personal use, in a parcel as defined in Article 7(3) of that Decision to Northern Ireland from another part of the United Kingdom by direct transport by an economic operator established in the United Kingdom through an authorised carrier to a private individual residing in Northern Ireland. The application of this point shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply. The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends;

(t) goods other than ‘category 1 goods’ as defined in Annex IV to Decision No 1/2023, previously sent by an economic operator established in the United Kingdom from Northern Ireland to a private individual residing in another part of the United Kingdom which are returned by that individual to that economic operator or to another address in Northern Ireland indicated by that economic operator, where the goods are returned goods in accordance with Article 203 of the Code and the goods are sent in a parcel as defined in Article 7(3) of that Decision to Northern Ireland by direct transport through an authorised carrier.

The lodging of an entry summary declaration shall be waived in respect of goods in postal consignments, as follows:

(a) where the postal consignments are transported by air and have a Member State as final destination, until the date set out in accordance with the Annex to Commission Implementing Decision (EU) 2019/2151 (¹²) for the deployment of release 1 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447;

(b) where the postal consignments are transported by air and have a third country or territory as final destination, until the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 2 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447;

(c) where the postal consignments are transported by sea, road or rail, until the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 3 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447.

The lodging of an entry summary declaration shall be waived in respect of goods in a consignment the intrinsic value of which does not exceed EUR 22, provided that the customs authorities accept, with the agreement of the economic operator, to carry out a risk analysis using the information contained in, or provided by, the system used by the economic operator, as follows:

(a) where the goods are in express consignments that are transported by air, until the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 1 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447;

(b) where the goods are transported by air in other than postal or express consignments, until the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 2 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447;

(c) where the goods are transported by sea, inland waterways, road or rail, until the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 3 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447.

Article 105

Time-limits for lodging the entry summary declaration in case of transport by sea

(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by sea, the entry summary declaration shall be lodged within the following time-limits:

(a) for containerised cargo, other than where point (c) or point (d) applies, at the latest 24 hours before the goods are loaded onto the vessel on which they are to be brought into the customs territory of the Union;

(b) for bulk or break bulk cargo, other than where point (c) or (d) applies, at the latest four hours before the arrival of the vessel at the first port of entry into the customs territory of the Union;

(c) at the latest two hours before arrival of the vessel at the first port of entry into the customs territory of the Union in case of goods coming from any of the following: (i) Greenland; (ii) the Faeroe Islands; (iii) Iceland; (iv) ports on the Baltic Sea, the North Sea, the Black Sea and the Mediterranean Sea; (v) all ports of Morocco; (vi) ports of the United Kingdom of Great Britain and Northern Ireland, with the exception of ports located in Northern Ireland, and ports of the Channel Islands and the Isle of Man;

(d) for movement, other than where point (c) applies, between a territory outside the customs territory of the Union and the French overseas departments, the Azores, Madeira or the Canary Islands, where the duration of the voyage is less than 24 hours, at the latest two hours before arrival at the first port of entry into the customs territory of the Union.

Article 106

Time limits for lodging the entry summary declaration in case of transport by air

(Article 127(2)(b), (3),(6) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by air, the full particulars of the entry summary declaration shall be lodged as soon as possible and in any case within the following time limits:

(a) for flights with a duration of less than four hours, at the latest by the time of the actual departure of the aircraft;

(b) for other flights, at the latest four hours before the arrival of the aircraft at the first airport in the customs territory of the Union.

Article 107

Time-limits for lodging the entry summary declaration in case of transport by rail

(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by rail, the entry summary declaration shall be lodged within the following time-limits:

(a) where the train voyage from the last train formation station located in a third country to the customs office of first entry takes less than two hours, at the latest one hour before arrival of the goods at the place for which that customs office is competent;

(b) in all other cases, at the latest two hours before the arrival of the goods at the place for which the customs office of first entry is competent.

Article 108

Time-limits for lodging the entry summary declaration in case of transport by road

(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by road, the entry summary declaration shall be lodged at the latest one hour before the arrival of the goods at the place for which the customs office of first entry is competent.

Article 109

Time-limits for lodging the entry summary declaration in case of transport by inland waterways

(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by inland waterways, the entry summary declaration shall be lodged at the latest two hours before arrival of the goods at the place for which the customs office of first entry is competent.

Article 110

Time-limits for lodging the entry summary declaration in case of combined transportation

(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union on a means of transport which is, itself, transported on an active means of transport, the time-limit for lodging the entry summary declaration shall be the time-limit applicable to the active means of transport.

Article 111

Time-limits for lodging the entry summary declaration in case of force majeure

(Article 127(3) and (7) of the Code)

The time-limits referred to in Articles 105 to 109 shall not apply in the case of force majeure.

Article 112

Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by sea or inland waterways

(Article 127(6) of the Code)

Where the consignee indicated in the bill of lading that has no underlying bills of lading does not make the particulars required for the entry summary declaration available to the person issuing that bill of lading, he shall provide those particulars to the customs office of first entry.

Article 112a

Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by rail

(Article 127(6) of the Code)

Where the consignee indicated in the consignment note that has no underlying consignment note does not make the particulars required for the entry summary declaration available to the person issuing that consignment note, he or she shall provide those particulars to the customs office of first entry.

Article 113

Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by air

(Article 127(6) of the Code)

Article 113a

Provision of particulars of the entry summary declaration by other persons

(Article 127 (6) of the Code)

CHAPTER 2

Arrival of goods

Article 114

Trade with special fiscal territories

(Article 1(3) of the Code)

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.

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.

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)

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.

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 116

Records

(Article 148(4) of the Code)

The records referred to in Article 148(4) of the Code shall contain the following information and particulars:

(a) reference to the relevant temporary storage declaration for the goods stored and reference to the corresponding end of temporary storage;

(b) the date and particulars identifying the customs documents concerning the goods stored and any other documents relating to the temporary storage of the goods;

(c) particulars, identifying numbers, number and kind of packages, the quantity and usual commercial or technical description of the goods and, where relevant, the identification marks of the container necessary to identify the goods;

(d) location of goods and particulars of any movement of goods;

(e) customs status of goods;

(f) particulars of forms of handling referred to in Article 147(2) of the Code;

(g) concerning the movement of goods in temporary storage between temporary storage facilities located in different Member States, the particulars about the arrival of the goods at the temporary storage facilities of destination.

Where the records are not part of the main accounts for customs purposes, the records shall refer to the main accounts for customs purposes.

Article 117

Retail sale

(Article 148(1) of the Code)

Authorisations for the operation of temporary storage facilities referred to in Article 148 of the Code shall be granted on the following conditions:

(a) the temporary storage facilities are not used for the purpose of retail sale;

(b) where the goods stored present a danger or are likely to spoil other goods or require special facilities for other reasons, the temporary storage facilities are specially equipped to store them;

Article 118

Other cases of movement of goods in temporary storage

(Article 148(5)(c) of the Code)

In accordance with Article 148(5)(c) of the Code, the customs authorities may authorise the movement of goods in temporary storage between different temporary storage facilities covered by different authorisations to operate temporary storage facilities provided the holders of those authorisations are AEOC.

TITLE V

GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 1

Customs status of goods

Section 1

General provisions

Article 119

Presumption and proof of customs status

(Articles 153(1) and 155(2) of the Code)

The presumption of having the customs status of Union goods does not apply to the following goods:

(a) goods brought into the customs territory of the Union which are under customs supervision to determine their customs status;

(b) goods in temporary storage;

(c) goods placed under any of the special procedures with the exception of the internal transit, outward processing and the end-use procedures;

(d) products of sea-fishing caught by a Union fishing vessel outside the customs territory of the Union, in waters other than the territorial waters of a third country which are brought into the customs territory of the Union as laid down in Article 129;

(e) goods obtained from the products referred to in point (d) on board that vessel or a Union factory ship, in the production of which other products having the customs status of Union goods may have been used which are brought into the customs territory of the Union as laid down in Article 129;

(f) products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union.

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 in the following cases:

(a) where the goods are carried by air and have been loaded or transhipped at a Union airport for consignment to another Union airport, without a stop outside the customs territory of the Union, provided that they are carried under cover of a single transport document issued in a Member State;

(b) where the goods are carried by sea and have been shipped between Union ports by a regular shipping service authorised in accordance with Article 120;

(c) where the goods are carried by rail and have been transported through a third country which is a contracting party to the Convention on a common transit procedure under cover of a single transport document issued in a Member State and such a possibility is provided for in an international agreement.

(a) goods which have been brought from one point to another within the customs territory of the Union and temporarily leave that territory by sea or air without a stop outside that territory;

(b) goods which have been brought from one point to another within the customs territory of the Union through a territory outside the customs territory of the Union without being transhipped, and are carried under cover of a single transport document issued in a Member State;

(c) goods which have been brought from one point to another within the customs territory of the Union through a territory outside the customs territory of the Union and which were transhipped outside the customs territory of the Union on a means of transport other than that onto which they were initially loaded and are carried under cover of a single transport document issued in a Member State. If a new transport document is being issued outside the customs territory of the Union, the original single transport document shall be made available to customs on re-entry of the Union;

(d) motorised road vehicles registered in a Member State which have temporarily left and re-entered the customs territory of the Union;

(e) packaging, pallets and other similar equipment, excluding containers, belonging to a person established in the customs territory of the Union which are used for the transport of goods that have temporarily left and re-entered the customs territory of the Union;

(f) goods in baggage carried by a passenger which are not intended for commercial use and have temporarily left and re-entered the customs territory of the Union.

Section 2

Regular shipping service for customs purposes

Article 120

Authorisation to establish regular shipping services

(Article 155(2) of the Code)

An authorisation shall be granted only where:

(a) the shipping company is established in the customs territory of the Union;

(b) it fulfils the criterion laid down in Article 39(a) of the Code;

(c) it undertakes to communicate to the customs authority competent to take the decision the information referred to in Article 121(1) after the authorisation is issued; and

(d) it undertakes not to make any calls on the routes of the regular shipping service at any port in a territory outside the customs territory of the Union or at any free zone in a Union port, and not to make any transhipments of goods at sea.

The regular shipping service shall be provided using vessels registered for that purpose in accordance with Article 121.

Article 121

Registration of vessels and ports

(Articles 22(4) and 155(2) of the Code)

The shipping company authorised to establish regular shipping services for the purposes of Article 119(2)(b) shall register the vessels it intends to use and the ports it intends to call at for the purposes of that service by communicating to the customs authority competent to take the decision the following information:

(a) the names of the vessels assigned to the regular shipping service;

(b) the port where the vessel starts its operation as a regular shipping service;

Article 122

Unforeseen circumstances during the transport by regular shipping services

(Articles 153(1) and 155(2) of the Code)

Where a vessel registered to a regular shipping service for the purposes of Article 119(2)(b) as a result of unforeseen circumstances tranships goods at sea, calls at or loads or unloads goods in a port outside the customs territory of the Union, in a port that is not part of the regular shipping service or in a free zone of a Union port, the customs status of those goods shall not be altered unless they were loaded or unloaded at those locations.

Where the customs authorities have reason for doubt whether the goods fulfil those conditions, the customs status of those goods shall be proven.

Article 122a

RSS information and communications system

(Article 155(2) of the Code)

Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, the Commission and the customs authorities of the Member States shall, using an electronic regular shipping services information and communication system, store and have access to the following information:

(a) the data of the applications;

(b) the regular shipping service authorisations and, where applicable, their amendment or revocation;

(d) all other relevant information.

Section 3

Proof of the customs status of Union goods

Subsection 1

General provisions

Article 123

Period of validity of a T2L, T2LF or a customs goods manifest

(Article 22(5) of the Code)

The proof of the customs status of Union goods in the form of a T2L, T2LF or a customs goods manifest shall be valid for 90 days from the date of registration or where in accordance with Article 128 there is no obligation to register the customs goods manifest, from the date of its establishment. At the request of the person concerned, and for justified reasons, the customs office may set a longer period of validity of the proof.

Article 124

Means of communication of the MRN of a T2L, T2LF or a customs goods manifest

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

The MRN of a T2L, T2LF or a customs goods manifest may be submitted by any of the following means other than electronic data-processing techniques:

(a) a bar code;

(b) a status registration document;

Until the date of deployment of the UCC Proof of Union Status (PoUS) system referred to in the Annex to Implementing Decision 2014/255/EU, the first paragraph of this Article shall not apply.

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)

Until the deployment of the PoUS system referred to in the Annex to the Implementing Decision 2014/255/EU and when a paper ‘T2L’ or ‘T2LF’ document is used, the following applies:

(a) The person concerned shall enter ‘T2L’ or ‘T2LF’ in the right-hand subdivision of box 1 of the form and ‘T2Lbis’ or ‘T2LFbis’ in the right-hand subdivision of box 1 of any continuation sheets used.

(b) The customs authorities may authorise any persons to use loading lists which do not comply with all the requirements, where those persons: — are established in the Union; — regularly issue the proof of the customs status of Union goods, or whose customs authorities know that they can meet the legal obligations for the use of those proofs; — have not committed any serious or repeated offences against customs or tax legislation.

(c) The authorisations referred to in point (b) shall be granted only where: — the customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned, and — the person concerned keeps records which enable the customs authorities to carry out effective controls.

(d) A ‘T2L’ or ‘T2LF’ document shall be drawn up in a single original.

(e) In case of endorsement by customs it shall comprise the following, which should, as far as possible, appear in box ‘C’. Office of departure': — in the case of ‘T2L’ or ‘T2LF’ documents, the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration, where this is required; — in the case of continuation sheets or loading lists, the number appearing on the ‘T2L’ or ‘T2LF’ document, which shall be entered by means of a stamp including the name of the competent office, or by hand; where it is entered by hand, it shall be accompanied by the official stamp of the said office.

The documents shall be returned to the person concerned.

Subsection 2

Proofs submitted by means other than electronic data-processing techniques

Article 125

Proof of the customs status of Union goods for travellers other than economic operators

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

A traveller, other than an economic operator, may make a request on paper for a proof of the customs status of Union goods.

Article 126

Proof of the customs status of Union goods by production of an invoice or transport document

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

The proof of the customs status of Union goods of which the value does not exceed EUR 15 000 may be submitted by any of the following means other than electronic data-processing techniques:

(a) invoice relating to the goods;

(b) transport document relating to the goods.

The consignor, or the person concerned where there is no consignor, shall identify the customs status of the Union goods by indicating the code ‘T2L’ or ‘T2LF’, as appropriate, accompanied by his signature in the invoice or transport document.

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)

Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the shipping company's manifest shall include at least the following information:

(a) the name and full address of the shipping company;

(b) the name of the vessel;

(d) the place of unloading.

The manifest shall further include, for each consignment:

(e) the reference for the bill of lading or other commercial document;

(f) the number, description, marks and reference numbers of the packages;

(g) the normal trade description of the goods including sufficient detail to permit their identification;

(h) the gross mass in kilograms;

(i) the container identification numbers, where applicable; and

(j) the following entries for the status of the goods: — the letter ‘C’ (equivalent to ‘T2L’) for goods whose customs status of Union goods can be demonstrated, — the letter ‘F’ (equivalent to ‘T2LF’) for goods whose customs status of Union goods can be demonstrated, consigned to or originating in a part of the customs territory of the Union where the provisions of Directive 2006/112/EC do not apply, — the letter ‘N’ for all other goods.

Article 127

Proof of the customs status of Union goods in TIR or ATA carnets or NATO forms 302 or EU forms 302

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

Where Union goods are transported in accordance with the TIR Convention, the ATA Convention, the Istanbul Convention or under cover of a NATO form 302 or an EU form 302, the proof of the customs status of Union goods may be submitted by means other than electronic data-processing techniques.

Subsection 3

Proof of the customs status of Union goods issued by an authorised issuer

Article 128

Facilitation for issuing a means of proof by an authorised issuer

(Article 153(2) of the Code)

Any person established in the customs territory of the Union and fulfilling the criteria laid down in Article 39(a) and (b) of the Code may be authorised to issue:

(a) the T2L or T2LF without having to request an endorsement;

(b) the customs goods manifest without having to request an endorsement and registration of the proof from the competent customs office.

The authorisation referred to in paragraph 1 shall only be granted provided that:

(a) the applicant is established in the customs territory of the Union;

(b) the applicant regularly issues the proof of the customs status of Union goods or the competent customs authorities know that the applicant is able to meet the requirements laid down in the Code and in this Regulation for the use of those proofs;

(d) the competent customs authority considers that it will be able, without a disproportionate administrative effort, to supervise the proofs of Union status issued by the applicant and to carry out controls.

The authorisation referred to in paragraph 1 shall specify, in particular:

(a) the conditions under which records shall be made available to customs for the purposes of control and retained for at least three years;

(b) the manner in which the authorised issuer shall establish that the proofs have been properly used;

(c) the period within which and the manner in which the authorised issuer shall notify the competent customs office in order to enable it to carry out any necessary controls before the departure of the goods.

The authorisation referred to in paragraph 2 shall be granted only where

(a) the person concerned has not committed any serious or repeated offences against customs or tax legislation;

(b) the competent customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned;

(d) the person concerned regularly issues the proof of the customs status of Union goods, or whose competent customs authorities know that he can meet the legal obligations for the use of those proofs.

Article 128a

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)

The authorisation referred to in Article 128(2) shall specify, in particular:

(a) the customs office assigned responsibility for pre-authenticating the ‘T2L’ or ‘T2LF’ forms used for drawing up the documents concerned, for the purposes of Article 128b(1);

(b) the manner in which the authorised issuer shall establish that the forms have been properly used;

(d) the period within which and the manner in which the authorised issuer shall notify the competent customs office in order to enable it to carry out any necessary controls before departure of the goods.

(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.

Article 128b

Facilitations for an authorised issuer

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

T2L or ‘T2LF’ documents or commercial documents drawn up in accordance with paragraph 1 shall contain in place of the authorised issuer's signature one of the following endorsements:

— Dispensa de firma

— Fritaget for underskrift

— Freistellung von der Unterschriftsleistung

— Δεν απαιτείται υπογραφή

— Signature waived

— Dispense de signature

— Dispensa dalla firma

— Van ondertekening vrijgesteld

— Dispensada a assinatura

— Vapautettu allekirjoituksesta

— Befriad från underskrift

— Podpis se nevyžaduje

— Allkirjanõudest loobutud

— Derīgs bez paraksta

— Leista nepasirašyti

— Aláírás alól mentesítve

— Firma mhux meħtieġa

— Zwolniony ze składania podpisu

— Opustitev podpisa

— Oslobodenie od podpisu

— Освободен от подпис

— Dispensă de semnătură

— Oslobođeno potpisa.

Article 128c

Authorisation to draw up the shipping company's manifest after departure

(Article 153(2) of the Code)

Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the customs authorities of the Member States may authorise shipping companies not to draw up the shipping company's manifest referred to in Article 199(2) of Implementing Regulation (EU) 2015/2447 serving to demonstrate the customs status of Union goods until, at the latest, the day after the departure of the vessel and, in any case, before its arrival at the port of destination.

Article 128d

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

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

The authorisation referred to in Article 128c shall be granted only to international shipping companies which fulfil the following conditions:

(a) they are established in the Union;

(b) they regularly issue the proof of the customs status of Union goods, or whose customs authorities know that they can meet the legal obligations for the use of those proofs;

(d) they use electronic data interchange systems to transmit information between the ports of departure and destination in the customs territory of the Union;

(e) they operate a significant number of voyages between the Member States on recognised routes.

The authorisations referred to in paragraph 1 shall be granted only where:

(a) the customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned, and

(b) the persons concerned keep records which enable the customs authorities to carry out effective controls.

If no objection is received within 60 days of the date of notification, the customs authorities shall authorise use of the simplified procedure described in in Article 128c.

This authorisation shall be valid in the Member States concerned and shall apply only to transport operations between the ports to which it refers.

The simplification shall be operated as follows:

(a) the manifest for the port of departure shall be transmitted by electronic data interchange system to the port of destination;

(b) the shipping company shall enter in the manifest the information indicated in Article 126a;

(c) the manifest transmitted by electronic data exchange (data exchange manifest) shall be presented to the customs authorities at the port of departure at the latest on the working day following the departure of the vessel and in any case before it arrives at the port of destination. The customs authorities may require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest;

(d) the data exchange manifest shall be presented to the customs authorities at the port of destination. The customs authorities may require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest.

The following notifications shall be made:

(a) the shipping company shall notify all offences and irregularities to the customs authorities;

(b) the customs authorities at the port of destination shall notify the customs authorities at the port of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity.;.

Subsection 4

Specific provisions concerning products of sea-fishing and goods obtained from such products

Article 129

The customs status of products of sea-fishing and goods obtained from such products

(Article 153(2) of the Code)

For the purposes of proving the customs status of the products and goods listed in Article 119(1)(d) and (e) as Union goods, it shall be established that those goods have been transported directly to the customs territory of the Union in one of the following ways:

(a) by the Union fishing vessel which caught the products and, where applicable, processed them;

(b) by the Union fishing vessel following the transhipment of the products from the vessel referred to in point (a);

(c) by the Union factory ship which processed the products following their transhipment from the vessel referred to in point (a);

(d) by any other vessel onto which the said products and goods were transhipped from the vessels referred to in points (a), (b) or (c), without any further changes being made;

(e) by a means of transport covered by a single transport document made out in the country or territory not forming part of the customs territory of the Union where the products or goods were landed from the vessels referred to in points (a), (b), (c) or (d).

Article 130

The proof of customs status of products of sea-fishing and goods obtained from such products

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

For the purposes of proving the customs status in accordance with Article 129, the fishing logbook, the landing declaration, the transhipment declaration and the vessel monitoring system data, as appropriate, as required in accordance with Council Regulation (EC) No 1224/2009 (¹³) shall include the following information:

(a) the place where the products of sea-fishing were caught allowing to establish that the products or goods have the customs status of Union goods in accordance with Article 129;

(b) the products of sea-fishing (name and type) and their gross mass (kg);

(c) the kind of goods obtained from the products of sea-fishing referred to in point (b) described in a way allowing their classification within the Combined Nomenclature and gross mass (kg).

The fishing logbook or the transhipment declaration of the receiving vessel shall include, in addition to the information listed in paragraph 1(b) and (c), the name, flag state, registration number and full name of the master of the Union fishing vessel or Union factory ship from which the products or goods were transhipped.

Article 131

Transhipment

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

Article 132

Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union

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

The proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union may be provided by means of a printout of the fishing logbook.

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)

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;

(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).

CHAPTER 2

Placing goods under a customs procedure

Section 1

General provisions

Article 134

Customs declarations in trade with special fiscal territories

(Article 1(3) of the Code)

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;

(d) Chapters 2 and 3 of Title VIII of this Regulation.

Article 135

Oral declaration for release for free circulation

(Article 158(2) of the Code)

Customs declarations for release for free circulation may be lodged orally for the following goods:

(a) goods of a non-commercial nature;

(b) goods of a commercial nature contained in the travellers’ personal baggage provided that they do not exceed either EUR 1 000 in value or 1 000 kg in net mass;

(c) products obtained by Union farmers on properties located in a third country and products of fishing, fish-farming and hunting activities, which benefit from duty relief under Articles 35 to 38 of Regulation (EC) No 1186/2009;

(d) seeds, fertilisers and products for the treatment of soil and crops imported by agricultural producers in third countries for use in properties adjoining those countries, which benefit from duty relief under Articles 39 and 40 of Regulation (EC) No 1186/2009.

Article 136

Oral declaration for temporary admission and re-export

(Article 158(2) of the Code)

Customs declarations for temporary admission may be lodged orally for the following goods:

(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;

(b) personal effects and goods for sports purposes referred to in Article 219;

(c) welfare materials for seafarers used on a vessel engaged in international maritime traffic referred to in point (a) of Article 220;

(d) medical, surgical and laboratory equipment referred to in Article 222;

(e) animals referred to in Article 223 provided that they are intended for transhumance or grazing or for the performance of work or transport;

(f) equipment referred to in Article 224(a);

(g) instruments and apparatus necessary for a doctor to provide assistance for a patient awaiting an organ transplant satisfying the conditions laid down in Article 226(1);

(h) disaster relief material used in connection with measures taken to counter the effects of disasters or similar situations affecting the customs territory of the Union;

(i) portable musical instruments as well as their accessory instruments, apparatus or equipment referred to in Chapter 92, Note 1, point (b), of the combined nomenclature set out in Annex I to Regulation (EEC) No 2658/87, when those accessories are carried and used together with portable musical instruments and when portable musical instruments and those accessories are temporarily imported by travellers and intended to be used as professional equipment;

(j) packings which are imported filled or empty and are intended for re-export, whether filled or empty, bearing the permanent, indelible markings identifying a person established within or outside the customs territory of the Union;

(ja) security and tracking devices for cargo placed inside the packings or attached to the packings;

(k) radio and television production and broadcasting equipment and vehicles specially adapted for use for the purposes of radio and television production and broadcasting and their equipment, imported by public or private organisations established outside the customs territory of the Union and approved by the customs authorities issuing the authorisation for the temporary admission of such equipment and vehicles;

(l) other goods, where this is authorised by the customs authorities.

Article 137

Oral declaration for export

(Article 158(2) of the Code)

Customs declarations for export may be made orally for the following goods:

(a) goods of a non-commercial nature;

(b) goods of a commercial nature provided that they do not exceed either EUR 1 000 in value or 1 000 kg in net mass;

(c) means of transport registered in the customs territory of the Union and intended to be re-imported, and spare parts, accessories and equipment for those means of transport;

(d) domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country which benefit from duty relief under Article 115 of Regulation (EC) No 1186/2009;

(e) products obtained by agricultural producers farming on properties located in the Union, which benefit from duty relief under Articles 116, 117 and 118 of Regulation (EC) No 1186/2009;

(f) seeds exported by agricultural producers for use on properties located in third countries, which benefit from duty relief under Articles 119 and 120 of Regulation (EC) No 1186/2009;

(g) fodder and feeding stuffs accompanying animals during their exportation and benefitting from duty relief under Article 121 of Regulation (EC) No 1186/2009.

Article 138

Goods deemed to be declared for release for free circulation in accordance with Article 141

(Article 158(2) of the Code)

Where not declared using other means, the following goods shall be deemed to be declared for release for free circulation in accordance with Article 141:

(a) goods of a non-commercial nature contained in traveller's personal baggage, which benefit from relief from import duty either under Article 41 of Regulation (EC) No 1186/2009 or as returned goods;

(b) goods referred to in Article 135(1)(c) and (d);

(c) goods referred to in Article 136(1), points (a), (j) and (ja), of this Regulation which benefit from relief from import duty as returned goods in accordance with Article 203 of the Code;

(d) portable musical instruments as well as their accessory instruments, apparatus or equipment, as referred to in Chapter 92, Note 1, point (b), of the combined nomenclature set out in Annex I to Regulation (EEC) No 2658/87, when those accessories are carried and used together with portable musical instruments and when portable musical instruments and those accessories are re-imported by travellers and benefitting from relief from import duty as returned goods in accordance with Article 203 of the Code;

(e) items of correspondence;

(f) until the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 1 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447, goods in a postal consignment, which benefit from relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009;

(g) until the date preceding the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, goods the intrinsic value of which does not exceed EUR 22;

(h) organs and other human or animal tissue or human blood suitable for permanent grafting, implantation or transfusion, in case of emergency;

(i) goods covered by an EU form 302 or by a NATO form 302 which benefit from import duty relief as returned goods in accordance with Article 203 of the Code;

(j) waste from ships, under the condition that the advance waste notification as referred to in Article 6 of Directive (EU) 2019/883 has been made in the maritime National Single Window or through other reporting channels acceptable to the competent authorities including customs;

(k) goods of a non-commercial nature other than ‘category 1 goods’ as defined in Annex IV to Decision No 1/2023 sent in a parcel as defined in Article 7(3)(a) of that Decision to Northern Ireland from another part of the United Kingdom by direct transport by a private individual to another private individual residing in Northern Ireland;

(l) goods other than ‘category 1 goods’ as defined in Annex IV to Decision No 1/2023 sent, exclusively for personal use, in a parcel as defined in Article 7(3) of that Decision to Northern Ireland from another part of the United Kingdom by direct transport by an economic operator established in the United Kingdom through an authorised carrier to a private individual residing in Northern Ireland;

(m) goods other than ‘category 1 goods’ as defined in Annex IV to Decision No 1/2023, previously sent by an economic operator established in the United Kingdom from Northern Ireland to a private individual residing in another part of the United Kingdom which are returned by that individual to that economic operator or to another address in Northern Ireland indicated by that economic operator, where the goods are returned goods in accordance with Article 203 of the Code and the goods are sent in a parcel as defined in Article 7(3) of that Decision to Northern Ireland by direct transport through an authorised carrier.

Article 139

Goods deemed to be declared for temporary admission, transit or re-export in accordance with Article 141

(Article 158(2) of the Code)

Article 140

Goods deemed to be declared for export in accordance with Article 141

(Article 158(2) of the Code)

Where not declared using other means, the following goods shall be deemed to be declared for export in accordance with Article 141:

(a) goods referred to in Article 137;

(b) portable musical instruments as well as their accessory instruments, apparatus or equipment referred to in Chapter 92, Note 1, point (b), of the combined nomenclature set out in Annex I to Regulation (EEC) No 2658/87, when those accessories are carried and used together with portable musical instruments and when portable musical instruments and those accessories are temporarily exported by travellers and intended to be used by travellers;

(d) goods in a postal or express consignment the value of which does not exceed EUR 1 000 and which are not liable for export duty;

(e) organs and other human or animal tissue or human blood suitable for permanent grafting, implantation or transfusion, in case of emergency;

(f) goods covered by a NATO form 302 or by an EU form 302.

Article 141

Acts deemed to be a customs declaration or a re-export declaration

(Article 158(2) of the Code)

In respect of goods referred to in Articles 138(a) to (d), (h), (k), (l) and (m), 139 and 140(1), any of the following acts shall be deemed to be a customs or a re-export declaration:

(a) going through the green or ‘nothing to declare’ channel in a customs office where the two-channel system is in operation;

(b) going through a customs office which does not operate the two-channel system;

(c) affixing a ‘nothing to declare’ sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national provisions;

(d) the sole act of the goods crossing the frontier of the customs territory of the Union in any of the following situations: (i) where an exemption from the obligation to convey goods to the appropriate place applies in accordance with the special rules referred to in Article 135(5) of the Code; (ii) where goods are deemed to be declared for re-export in accordance with Article 139(2) of this Regulation; (iii) where goods are deemed to be declared for export in accordance with Article 140(1) of this Regulation; (iv) where goods as referred to in Article 136(1), points (a), (j) and (ja), of this Regulation are deemed to be declared for temporary admission in accordance with Article 139(1) of this Regulation; (v) where goods as referred to in Article 136(1), points (a), (j) and (ja), of this Regulation complying with the conditions established in Article 203 of the Code are brought to the customs territory of the Union in accordance with Article 138, point (c), of this Regulation; (vi) for goods referred to in Article 138(k) of this Regulation provided that the carrier submits to the customs authorities the information laid down in Annex 52-02 at the latest on the day after the delivery of the goods. The application of this point shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply. The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends; (vii) for goods referred to in Article 138(l) of this Regulation, provided that the authorised carrier submits to the customs authorities the data at item level laid down in Annex 52-03 prior to the delivery of the goods to the private individual. In cases duly justified by the urgency of the situation, the customs authority of the United Kingdom may allow part of that dataset to be submitted after the delivery of the parcel. By way of derogation from subparagraph 1, where the parcel referred therein was first brought into a part of the United Kingdom other than Northern Ireland before being sent through an authorised carrier to a private individual residing in Northern Ireland, the authorised carrier shall make available the customs declaration submitted when the goods entered the United Kingdom to the customs authority before the entry of the parcel into Northern Ireland. The application of this point shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply. The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends; (viii) for goods referred to in Article 138(m) of this Regulation, provided that the carrier submits to the customs authorities the information laid down in Annex 52-03 prior to the delivery of the goods. The application of this point shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply. The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends.

Items of correspondence shall be deemed to be declared for export or re-export by their exit from the customs territory of the Union.

Until the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 1 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447, goods in a postal consignment can be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code provided that all of the following conditions are met:

(a) the customs authorities have accepted the use of this act and the data provided by the postal operator;

(b) VAT is not declared under the special scheme set out in Title XII Chapter 6 Section 4of Directive 2006/112/EC for distance sales of goods imported from third countries or third territories, nor using the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of that Directive;

(c) the goods benefit from relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009;

(d) the consignment is accompanied by a CN22 declaration or a CN23 declaration.

This form may be submitted by means other than electronic data-processing techniques.

Article 142

Goods which cannot be declared orally or in accordance with Article 141

(Article 158(2) of the Code)

Articles 135 to 140 shall not apply to the following:

(a) goods in respect of which formalities have been completed with a view to obtaining refunds or financial advantages on export under the common agricultural policy;

(b) goods in respect of which an application for the repayment of duty or other charges is made unless such application relates to the invalidation of the customs declaration for release for free circulation of goods subject to relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009;

(c) goods which are subject to prohibitions and restrictions, except for: (i) goods moved or used under cover of a NATO form 302 or an EU form 302; (ii) waste from ships; (iii) goods referred to in points (k), (l) and (m) of Article 138 of this Regulation; The application of this point shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply. The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends.

(d) goods which are subject to any other special formality provided for in Union legislation which the customs authorities are required to apply, except for goods moved or used under cover of a NATO form 302 or an EU form 302.

Article 143

Paper-based customs declarations

(Article 158(2) of the Code)

Travellers may lodge a paper-based customs declaration in respect of goods carried by them.

Article 143a

Declaration for release for free circulation of consignments of low value

(Article 6(2) of the Code)

By way of derogation from paragraph 1, the specific dataset for consignments of low value shall not be used for the following:

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

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

Article 143b

Declaration for release for free circulation of goods considered not at risk of subsequently being moved into the Union within the meaning of Article 5(1) and (2) of the Protocol on Ireland/Northern Ireland (¹⁵) (‘the Protocol’)

(Article 6(2) of the Code)

A trusted trader may declare goods considered to be not at risk of subsequently being moved into the Union within the meaning of Article 5(1) and (2) of the Protocol and to be brought into Northern Ireland from another part of the United Kingdom by direct transport for release for free circulation on the basis of a specific dataset set out in Annex B, including when such goods are sent in parcels to another economic operator.

The application of the first paragraph of this Article shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply.

The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends.

This Article shall not apply to goods referred to as ‘category 1 goods’ as defined in Annex IV to Decision No 1/2023.

Article 144

Customs declaration for goods in postal consignments

(Article 6(2) of the Code)

A postal operator may lodge a customs declaration for release for free circulation containing the reduced data set referred to in column H6 of Annex B in respect of goods in a postal consignment where the goods fulfil the following conditions:

(a) their value does not exceed EUR 1 000 ;

(b) they are not subject to prohibitions and restrictions.

Section 2

Simplified customs declarations

Article 145

Conditions for authorisation of regular use of simplified customs declarations

(Article 166(2) of the Code)

An authorisation to regularly place goods under a customs procedure on the basis of a simplified declaration in accordance with Article 166 (2) of the Code shall be granted if the following conditions are fulfilled:

(a) the applicant complies with the criterion laid down in Article 39(a) of the Code;

(b) where applicable, the applicant has satisfactory procedures in place for the handling of licences and authorisations granted in accordance with commercial policy measures or relating to trade in agricultural products;

(d) where applicable, the applicant has satisfactory procedures in place for the handling of import and export licences connected to prohibitions and restrictions, including measures to distinguish goods subject to the prohibitions or restrictions from other goods and to ensure compliance with those prohibitions and restrictions.

Article 146

Supplementary declaration

(Article 167(1) of the Code)

The time limit for lodging a supplementary declaration of a periodic or recapitulative nature shall be 10 days from the date on which the period of time covered by the supplementary declaration ends.

3a. Where no customs debt is incurred, the time limit for lodging the supplementary declaration may not exceed 30 days from the date of the release of the goods.

3b. The customs authorities shall, in duly justified circumstances, allow for a longer time limit for the lodging of the supplementary declaration referred to in paragraph 1, 3 or 3a. That time limit shall not exceed 120 days from the date of the release of the goods. However, in exceptional duly justified circumstances related to the customs value of goods, that time limit may be further extended to, but may not exceed, two years from the date of the release of the goods.

Article 147

Time limit for the declarant to be in possession of the supporting documents in the case of supplementary declarations

(Article 167(1) of the Code)

The supporting documents that were missing when the simplified declaration was lodged shall be in the possession of the declarant within the time limit for lodging the supplementary declaration in accordance with Article 146(1), (3), (3a), (3b) or (4).

Section 3

Provisions applying to all customs declarations

Article 148

Invalidation of a customs declaration after release of the goods

(Article 174(2) of the Code)

Where it is established that goods have been declared in error for a customs procedure under which a customs debt on import is incurred instead of being declared for another customs procedure, the customs declaration shall be invalidated after the goods have been released, upon reasoned application by the declarant, if the following conditions are fulfilled:

(a) the application is made within 90 days of the date of acceptance of the declaration;

(b) the goods have not been used in a way incompatible with the customs procedure under which they would have been declared had the error not occurred;

(c) at the time of the erroneous declaration, the conditions were fulfilled for placing the goods under the customs procedure under which they would have been declared had the error not occurred;

(d) a customs declaration for the customs procedure under which the goods would have been declared had the error not occurred has been lodged.

Where it is established that the goods have been declared in error instead of other goods, for a customs procedure for which a customs debt on import is incurred, the customs declaration shall be invalidated after the goods have been released, upon reasoned application by the declarant, if the following conditions are fulfilled:

(a) the application is made within 90 days of the date of acceptance of the declaration;

(b) the goods erroneously declared have not been used other than as authorised in their original state and have been restored to their original state;

(c) the same customs office is competent with regard to the goods erroneously declared and the goods which the declarant had intended to declare;

(d) the goods are to be declared for the same customs procedure as those erroneously declared.

Where goods which have been sold under a distance contract as defined in Article 2(7) of Directive 2011/83/EU of the European Parliament and of the Council (¹⁶) have been released for free circulation and are returned, the customs declaration shall be invalidated after the goods have been released, upon reasoned application by the declarant, if the following conditions are fulfilled:

(a) the application is made within 90 days of the date of acceptance of the customs declaration;

(b) the goods have been exported with a view to their return to the original supplier's address or to another address indicated by that supplier.

In addition to the cases referred to in paragraphs 1, 2 and 3, customs declarations shall be invalidated after the goods have been released, upon reasoned application by the declarant, in any of the following cases:

(a) where goods have been released for export, re-export or outward processing and have not left the customs territory of the Union;

(b) where Union goods have been declared in error for a customs procedure applicable to non-Union goods, and their customs status as Union goods has been proved afterwards by means of a T2L, T2LF or a customs goods manifest;

(d) where an authorisation with retroactive effect is granted in accordance with Article 211(2) of the Code;

(e) where Union goods have been placed under the customs warehousing procedure in accordance with Article 237(2) of the Code and can no longer be placed under that procedure in accordance with Article 237(2) of the Code;

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