LegalizeCommission 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
(f) where goods have been released for free circulation and evidence is provided to the satisfaction of the customs authorities that the goods have not been used or consumed in the customs territory of the Union provided that: (i) the application is made within 1 year of the date of acceptance of the customs declaration; (ii) the goods were given free of charge to charitable or philanthropic organisations carrying out their activities in the customs territory of the Union, and, at the moment the customs declaration referred to in point (iii) is accepted, the goods would be eligible for relief from import duty if they were released for free circulation; and (iii) a customs declaration for release for free circulation with total relief from import duty for the goods in question has been lodged by or on behalf of those charitable or philanthropic organisations by the time-limit set in point (i).
A customs declaration in respect of goods which are subject to export duty, to an application for repayment of import duty, to refunds or other export amounts or to other special measures on export, may only be invalidated in accordance with paragraph 4(a) if the following conditions are fulfilled:
(a) the declarant provides the customs office of export or, in case of outward processing, the customs office of placement, with evidence that the goods have not left the customs territory of the Union;
(b) where the customs declaration is paper-based, the declarant returns, to the customs office of export or, in case of outward processing, the customs office of placement, all copies of the customs declaration, together with any other documents issued to him on acceptance of the declaration;
(c) the declarant provides the customs office of export with evidence that any refunds and other amounts or financial advantages provided for on export for the goods in question have been repaid or that the necessary measures have been taken by the competent authorities to ensure that they are not paid;
(d) the declarant complies with any other obligations by which he is bound in respect of the goods;
(e) any adjustments made on an export licence presented in support of the customs declaration are cancelled.
Section 4
Other simplifications
Article 149
Conditions for granting authorisations for centralised clearance
(Article 179(1) of the Code)
In order for centralised clearance to be authorised in accordance with Article 179 of the Code, applications for centralised clearance shall pertain to any of the following:
(a) release for free circulation;
(b) customs warehousing;
(c) temporary admission;
(d) end-use;
(e) inward processing;
(f) outward processing;
(g) export;
(h) re-export.
Article 150
Conditions for granting authorisations for entry in the declarant's records
(Article 182(1) of the Code)
By derogation from paragraph 1, an authorisation to lodge a customs declaration for release for free circulation in the form of an entry in the declarant’s records shall be granted where:
(1) the applicant is a trusted trader; and
(2) the goods are to be brought into Northern Ireland from another part of the United Kingdom by direct transport and are 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
(3) 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.
The application of this paragraph 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 ceases 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 paragraph shall not apply to goods referred to as ‘category 1 goods’ as defined in Annex IV to Decision No 1/2023.
In order for an authorisation to lodge a customs declaration in the form of an entry in the declarant's records to be granted in accordance with Article 182(1) of the Code, the application shall pertain to any of the following:
(a) release for free circulation;
(b) customs warehousing;
(c) temporary admission;
(d) end-use;
(e) inward processing;
(f) outward processing;
(g) export and re-export.
Where the application for authorisation concerns release for free circulation, the authorisation shall not be granted for the following:
(a) release for free circulation of goods which are exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC;
(b) re-import with release for free circulation of goods which is exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC.
Where the application for authorisation concerns export and re-export, an authorisation shall only be granted where both of the following conditions are fulfilled:
(a) the obligation to lodge a pre-departure declaration is waived in accordance with Article 263(2) of the Code;
(b) the customs office of export is also the customs office of exit or the customs office of export and the customs office of exit have made arrangements ensuring that the goods are subject to customs supervision on exit.
Article 151
Conditions for granting authorisations for self-assessment
(Article 185(1) of the Code)
Where an applicant referred to in Article 185(2) of the Code is a holder of an authorisation for entry in the declarant's records, self-assessment shall be authorised on condition that the application for self-assessment pertains to the customs procedures referred to in Article 150(2) or to re-export.
Article 152
Customs formalities and controls under self-assessment
(Article 185(1) of the Code)
Holders of authorisations for self-assessment may be authorised to carry out controls, under customs supervision, of compliance with prohibitions and restrictions as specified in the authorisation.
CHAPTER 3
Release of goods
Article 153
Release not conditional upon provision of a guarantee
(Article 195(2) of the Code)
Where, before the release of goods which are the subject of a request for the granting of a tariff quota, the tariff quota in question is not considered critical, the release of the goods shall not be conditional upon the provision of a guarantee in respect of those goods.
Article 154
Notification of the release of the goods
(Article 6(3)(a) of the Code)
TITLE VI
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
CHAPTER 1
Release for free circulation
Article 155
Authorisation for the drawing up of banana weighing certificates
(Article 163(3) of the Code)
The customs authorities shall grant an authorisation for the drawing up of supporting documents for standard customs declarations certifying the weighing of fresh bananas falling within CN code 0803 90 19 subject to import duty (‘banana weighing certificates’) if the applicant for such an authorisation fulfils all the following conditions:
(a) he fulfils the criterion laid down in Article 39(a) of the Code;
(b) he is involved in the import, carriage, storage or handling of fresh bananas falling within CN code 0803 90 19 subject to import duty;
(c) he provides the necessary assurance of the proper conduct of the weighing;
(d) he has at his disposal appropriate weighing equipment;
(e) he keeps records enabling the customs authorities to carry out the necessary controls.
Article 156
Time-limit
(Article 22(3) of the Code)
A decision on an application for an authorisation referred to in Article 155 shall be taken without delay and at the latest 30 days from the date of acceptance of the application.
Article 157
Means of communication of the banana weighing certificate
(Articles 6(2) and 6(3)(a) of the Code)
The banana weighing certificates may be drawn up and submitted using means other than electronic data processing techniques
CHAPTER 2
Relief from import duty
Section 1
Returned goods
Article 158
Goods considered to be returned in the state in which they were exported
(Article 203(5) of the Code)
Article 159
Goods which on export benefited from measures laid down under the common agricultural policy
(Article 204 of the Code)
Returned goods which on export benefited from measures laid down under the common agricultural policy shall be granted relief from import duty provided that all of the following conditions are fulfilled:
(a) the refunds or other amounts paid under those measures have been repaid, the necessary steps have been taken by the competent authorities to withhold sums to be paid under the measures in respect of those goods, or the other financial advantages granted have been cancelled;
(b) the goods were in one of the following situations: (i) they could not be put on the market in the country to which they were sent; (ii) they were returned by the consignee as being defective or non-contractual; (iii) they were re-imported into the customs territory of the Union because they could not be used for the purposes intended owing to other circumstances outside the exporter's control;
(c) the goods are declared for release for free circulation in the customs territory of the Union within 12 months of the date of completion of the customs formalities relating to their export or later where allowed by the customs authorities of the Member State of re-import in duly justified circumstances.
The circumstances referred to in paragraph 1(b)(iii) shall be the following:
(a) goods returned to the customs territory of the Union following damage occurring before delivery to the consignee, either to the goods themselves or to the means of transport on which they were carried;
(b) goods originally exported for the purposes of consumption or sale in the course of a trade fair or similar occasion which have not been so consumed or sold;
(c) goods which could not be delivered to the consignee on account of his physical or legal incapacity to honour the contract under which the goods were exported;
(d) goods which, because of natural, political or social disturbances, could not be delivered to their consignee or which reached him after the contractual delivery date;
(e) fruit and vegetables, covered by the common market organisation for those products, exported and sent for sale on consignment, but which were not sold in the market of the country of destination.
Article 160
Means of communication of information sheet INF 3
(Article 6(3)(a) of the Code)
A document certifying that the conditions for the relief from import duty have been fulfilled (‘information sheet INF 3’) may be communicated using means other than electronic data-processing techniques.
TITLE VII
SPECIAL PROCEDURES
CHAPTER 1
General provisions
Section 1
Application for an authorisation
Article 161
Applicant established outside the customs territory of the Union
(Article 211(3)(a) of the Code)
By way of derogation from Article 211(3)(a) of the Code, the customs authorities may in occasional cases, where they consider it justified, grant an authorisation for the end-use procedure or the inward processing procedure to persons established outside the customs territory of the Union.
Article 162
Place for submitting an application where the applicant is established outside the customs territory of the Union
(Article 22(1) of the Code)
Article 163
Application for an authorisation based on a customs declaration
(Articles 6(1), 6(2), 6(3)(a) and 211(1) of the Code)
A customs declaration shall, provided that it is supplemented by additional data elements as laid down in Annex A, be considered an application for an authorisation in any of the following cases:
(a) where goods are to be placed under the temporary admission procedure, unless the customs authorities require a formal application in cases covered by Article 236(b);
(b) where goods are to be placed under the end-use procedure and the applicant intends to wholly assign the goods to the prescribed end-use;
(c) where goods other than those listed in Annex 71-02 are to be placed under the inward processing procedure;
(d) where goods other than those listed in Annex 71-02 are to be placed under the outward processing procedure;
(e) where an authorisation for the use of the outward processing procedure has been granted and replacement products are to be released for free circulation using the standard exchange system, which is not covered by that authorisation;
(f) where processed products are to be released for free circulation after outward processing and the processing operation concerns goods of a non-commercial nature;
(g) where goods listed in Annex 71-02 whose customs value does not exceed EUR 150 000 are already placed or are to be placed under the inward processing procedure and are to be destroyed under customs supervision due to exceptional and duly justified circumstances.
Paragraph 1 shall not apply in any of the following cases:
(a) simplified declaration;
(b) centralised clearance;
(c) entry in the declarant's records;
(d) where an authorisation other than for temporary admission involving more than one Member State is applied for;
(e) where the use of equivalent goods is applied for in accordance with Article 223 of the Code;
(f) where the competent customs authority informs the declarant that an examination of the economic conditions is required in accordance with Article 211(6) of the Code;
(h) where a retroactive authorisation in accordance with Article 211(2) of the Code is applied for, except in cases referred to in paragraph 1(e) or (f) of this Article.
The obligation to provide additional data elements referred to in paragraph 1 shall not apply in cases involving any of the following types of declarations:
(a) customs declarations for release for free circulation made orally in accordance with Article 135;
(b) customs declarations for temporary admission or re-export declarations made orally in accordance with Article 136;
(c) customs declarations for temporary admission or re-export declarations in accordance with Article 139 deemed to be made in accordance with Article 141.
ATA and CPD carnets shall be considered applications for an authorisation for temporary admission where they fulfil all of the following conditions:
(a) the carnet has been issued in a contracting party to the ATA Convention or Istanbul Convention and endorsed and guaranteed by an association forming part of a guaranteeing chain as defined in Article 1(d) of Annex A to the Istanbul Convention;
(b) the carnet relates to goods and uses covered by the Convention under which it was issued;
(c) the carnet is certified by the customs authorities;
(d) the carnet is valid throughout the customs territory of the Union.
Article 164
Application for renewal or amendment of an authorisation
(Article 6(3)(a) of the Code)
The customs authorities may allow an application for renewal or amendment of an authorisation referred to in Article 211(1) of the Code to be submitted in a written form.
Article 165
Supporting document for an oral customs declaration for temporary admission
(Articles 6(2), 6(3)(a) and 211(1) of the Code)
Where an oral customs declaration is considered an application for an authorisation for temporary admission in accordance with 163, the declarant shall present a supporting document as set out in Annex 71-01.
Section 2
Taking a decision on the application
Article 166
Examination of the economic conditions
(Article 211(3) and (4) of the Code)
The condition laid down in Article 211(4)(b) of the Code shall not apply to authorisations for inward processing except in any of the following cases:
(a) where the calculation of the amount of import duty is made in accordance with Article 86(3) of the Code, evidence exists that the essential interests of Union producers are likely to be adversely affected and the case is not covered by Article 167(1)(a) to (f);
(b) where the calculation of the amount of import duty is made in accordance with Article 85 of the Code, the goods intended to be placed under the inward processing procedure would be subject to an agricultural or a commercial policy measure, if they were declared for release for free circulation and the case is not covered by Article 167(1) (h), (i), (m) or (p);
(c) where the calculation of the amount of import duty is made in accordance with Article 85 of the Code, the goods intended to be placed under the inward processing procedure would not be subject to an agricultural or a commercial policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation, evidence exists that the essential interests of Union producers are likely to be adversely affected; and the case is not covered by Article 167(1)(g) to (s).
Article 167
Cases in which the economic conditions are deemed to be fulfilled for inward processing
(Article 211(5) of the Code)
The economic conditions for inward processing shall be deemed to be fulfilled where the application concerns any of the following operations:
(a) the processing of goods not listed in Annex 71-02;
(b) repair;
(c) the processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally against payment of processing costs alone;
(d) the processing of durum wheat into pasta;
(e) the placing of goods under inward processing within the limits of the quantity determined on the basis of a balance in accordance with Article 18 of Regulation (EU) No 510/2014 of the European Parliament and of the Council (17);
(f) the processing of goods which are listed in Annex 71-02, in any of the following situations: (i) unavailability of goods produced in the Union sharing the same 8-digit CN code, the same commercial quality and technical characteristics as the goods intended to be imported for the processing operations envisaged; (ii) differences in price between goods produced in the Union and those intended to be imported, where comparable goods cannot be used because their price would not make the proposed commercial operation economically viable; (iii) contractual obligations where comparable goods do not conform to the contractual requirements of the third-country purchaser of the processed products, or where, in accordance with the contract, the processed products must be obtained from the goods intended to be placed under inward processing in order to comply with provisions concerning the protection of industrial or commercial property rights; (iv) the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit CN code does not exceed EUR 150 000 ;
(g) the processing of goods to ensure their compliance with technical requirements for their release for free circulation;
(h) the processing of goods of a non-commercial nature;
(i) the processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions;
(j) the processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil or castor oil into products which are not destined for the food sector;
(k) the processing into products to be incorporated in or used for aircraft for which an authorised release certificate EASA Form 1 or an equivalent certificate as referred to in Article 2 of Council Regulation (EU) No 2018/581 (18) has been issued;
(l) the processing into products benefitting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with Council Regulation (EC) No 150/2003 (19);
(m) the processing of goods into samples;
(n) the processing of any electronic type of components, parts, assemblies or any other materials into information technology products;
(o) the processing of goods falling within CN codes 2707 or 2710 into products falling within CN codes 2707 , 2710 or 2902 ;
(p) the reduction to waste and scrap, destruction, recovery of parts or components;
(q) denaturing;
(r) usual forms of handling referred to in Article 220 of the Code;
(s) the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit CN code does not exceed EUR 150 000 with regard to goods which are covered by Annex 71-02 and EUR 300 000 for other goods, except where the goods intended to be placed under the inward-processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.
The unavailability referred to in paragraph 1(f)(i) shall cover any of the following cases:
(a) the total absence of production of comparable goods within the customs territory of the Union;
(b) the unavailability of a sufficient quantity of those goods in order to carry out the processing operations envisaged;
(c) comparable Union goods cannot be made available to the applicant in time for the proposed commercial operation to be carried out, despite a request having been made in good time.
Article 169
Authorisation for the use of equivalent goods
(Articles 223(1) and (2) and 223(3)(c) of the Code)
By way of derogation from the third subparagraph of Article 223(1) of the Code, the following shall be regarded as equivalent goods for inward processing:
(a) goods at a more advanced stage of manufacture than the non-Union goods placed under the inward processing procedure where the essential part of the processing with regard to these equivalent goods is carried out in the undertaking of the holder of the authorisation or in the undertaking where the operation is being carried out on his behalf;
(b) in case of repair, new goods instead of used goods or goods in a better condition than the non-Union goods placed under the inward processing procedure;
(c) goods with technical characteristics similar to the goods which they are replacing provided that they have the same eight-digit Combined Nomenclature code and the same commercial quality.
Article 170
Processed products or goods placed under inward processing IM/EX
(Article 211(1) of the Code)
Article 171
Time-limit for taking a decision on an application for an authorisation referred to in Article 211(1) of the Code
(Article 22(3) of the Code)
Where an application for an authorisation referred to in Article 211(1)(b) of the Code involves one Member State only, a decision on that application shall, by way of derogation from the first subparagraph of Article 22(3) of the Code, be taken without delay and at the latest within 60 days from the date of acceptance of the application.
The customs authorities shall inform the applicant, or the holder of the authorisation, of the need to examine the economic conditions and, if the authorisation has not yet been issued, of the extension of the time-limit in accordance with the first subparagraph.
Article 172
Retroactive effect
(Article 22(4) of the Code)
Where, in accordance with Article 211(6) of the Code, an examination of the economic conditions is required in connection with a renewal of an authorisation for the same kind of operation and goods, an authorisation with retroactive effect shall take effect at the earliest on the date on which the conclusion on the economic conditions has been drawn.
Article 173
Validity of an authorisation
(Article 22(5) of the Code)
Article 174
Time-limit for the discharge of a special procedure
(Article 215(4) of the Code)
Article 175
Bill of discharge
(Articles 6(2), 6(3)(a) and 211(1) of the Code)
However, the supervising customs office may waive the obligation to present the bill of discharge where it considers it unnecessary.
Article 176
Standardised exchange of information and obligations of the holder of an authorisation for the use of a processing procedure
(Article 211(1) of the Code)
Authorisations for the use of inward processing EX/IM or outward processing EX/IM which involve one or more than one Member State and authorisations for the use of inward processing IM/EX or outward processing IM/EX which involve more than one Member State shall establish the following obligations:
(a) use of the standardised exchange of information (INF) as referred to in Article 181, unless the customs authorities agree other means of electronic exchange of information;
(b) the holder of the authorisation shall provide the supervising customs office with information as referred to in Section A of Annex 71-05;
(c) where the following declarations or notifications are lodged, they shall refer to the relevant INF number: (i) customs declaration for inward processing; (ii) export declaration for inward processing EX/IM or outward processing; (iii) customs declarations for release for free circulation after outward processing; (iv) customs declarations for the discharge of the processing procedure; (v) re- export declarations or re-export notifications.
Article 177
Storage of Union goods together with non-Union goods in a storage facility
(Article 211(1) of the Code)
Article 177a
Mixed storage of products subject to customs supervision under end-use
(Article 211(1) of the Code)
The end-use authorisation as referred to in Article 211(1)(a) of the Code shall establish means and methods of identification and of customs supervision for mixed storage of products subject to customs supervision falling within Chapters 27 and 29 of the Combined Nomenclature or of such products with crude petroleum oils falling within CN code 2709 00 .
Where the products referred to in the first paragraph do not fall within the same eight-digit CN code, or do not share the same commercial quality and the same technical and physical characteristics, mixed storage may be allowed only where the whole mixture is to undergo one of the treatments referred to in Additional Note 5 to Chapter 27 of the Combined Nomenclature.
Section 3
Other provisions
Article 178
Records
(Articles 211(1) and 214(1) of the Code)
The records referred to in Article 214(1) of the Code shall contain the following:
(a) where appropriate, the reference to the authorisation required for placing the goods under a special procedure;
(b) the MRN or, where it does not exist, any other number or code identifying the customs declarations by means of which the goods are placed under the special procedure and, where the procedure has been discharged in accordance with Article 215(1) of the Code, information about the manner in which the procedure was discharged;
(c) data that unequivocally allows the identification of customs documents other than customs declarations, of any other documents relevant to the placing of goods under a special procedure and of any other documents relevant to the corresponding discharge of the procedure;
(d) particulars of marks, 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;
(e) location of goods and information about any movement thereof;
(f) customs status of goods;
(g) particulars of usual forms of handling and, where applicable, the new tariff classification resulting from those usual forms of handling;
(h) particulars of temporary admission or end-use;
(i) particulars of inward or outward processing including information about the nature of the processing;
(j) where Article 86(1) of the Code applies, the costs for storage or usual forms of handling;
(k) the rate of yield or its method of calculation, where appropriate;
(l) particulars enabling customs supervision and controls of the use of equivalent goods in accordance with Article 223 of the Code;
(m) where accounting segregation is required, information about type of goods, customs status and, where appropriate, origin of the goods;
(n) in the cases of temporary admission referred to in Article 238, the particulars required by that Article;
(o) in the cases of inward processing referred to in Article 241, the particulars required by that Article;
(p) where appropriate, particulars of any transfer of rights and obligations in accordance with Article 218 of the Code;
(q) where the records are not part of the main accounts for customs purposes, a reference to those main accounts for customs purposes;
(r) additional information for special cases, at the request of the customs authorities for justified reasons.
In the case of free zones, the records shall, in addition to the information provided for in paragraph 1, contain the following:
(a) particulars identifying the transport documents for the goods entering or leaving the free zones;
(b) particulars concerning the use or consumption of goods of which the release for free circulation or temporary admission would not entail application of import duty or measures laid down under the common agricultural or commercial policies in accordance with Article 247(2) of the Code.
Article 179
Movement of goods between different places in the customs territory of the Union
(Article 219 of the Code)
Movement of goods placed under customs warehousing may take place within the customs territory of the Union without customs formalities other than those set out in Article 178(1)(e) as follows:
(a) between different storage facilities designated in the same authorisation;
(b) from the customs office of placement to the storage facilities; or
(c) from the storage facilities to the customs office of exit or any customs office indicated in the authorisation for a special procedure as referred to in Article 211(1) of the Code, empowered to release goods to a subsequent customs procedure or to receive the re-export declaration for the purposes of discharging the special procedure.
Movements under customs warehousing shall end within 30 days after goods have been removed from the customs warehouse.
At the request of the holder of the procedure, the customs authorities may extend the 30-day period.
At the request of the holder of the procedure, the customs authorities may extend the 100-day period.
Article 180
Usual forms of handling
(Article 220 of the Code)
The usual forms of handling provided for in Article 220 of the Code shall be those set out in Annex 71-03.
Article 181
Standardised exchange of information
(Article 6(2) of the Code)
The supervising customs office shall make the relevant data elements set out in Section A of Annex 71-05 available in the electronic system set up pursuant to Article 16(1) of the Code for the purposes of standardised exchange of information (INF), for:
(a) inward processing EX/IM or outward processing EX/IM which involves one or more than one Member State;
(b) inward processing IM/EX or outward processing IM/EX which involves more than one Member State.
Article 182
Customs status of animals born of animals placed under a special procedure
(Article 153(3) of the Code)
Where the total value of animals, born in the customs territory of the Union of animals subject to one customs declaration and placed under the storage procedure, the temporary admission procedure or the inward processing procedure, exceeds EUR 100, those animals shall be deemed to be non-Union goods and to be placed under the same procedure as the animals of which they were born.
Article 183
Waiver from the obligation to lodge a supplementary declaration
(Article 167(2)(b) of the Code)
The obligation to lodge a supplementary declaration shall be waived for goods for which a special procedure other than transit has been discharged by placing them under a subsequent special procedure other than transit provided that all of the following conditions are fulfilled:
(a) the holder of the authorisation of the first and subsequent special procedure is the same person;
(b) the customs declaration for the first special procedure was lodged in the standard form, or the declarant has lodged a supplementary declaration in accordance with the first sub-paragraph of Article 167(1) of the Code in respect of the first special procedure;
(c) the first special procedure is discharged by the placement of goods under a subsequent special procedure other than end-use or inward processing, following the lodging of a customs declaration in the form of an entry in the declarant's records .
CHAPTER 2
Transit
Section 1
External and internal transit procedure
Article 184
Means of communication of the MRN of a transit operation and of the MRN of a TIR operation to the customs authorities
(Article 6(3)(a) of the Code)
The MRN of a transit declaration or of a TIR operation may be submitted to the customs authorities by any of the following means other than electronic data-processing techniques:
(a) a bar code;
(b) a transit accompanying document;
(c) a transit/security accompanying document;
(d) in case of a TIR operation, a TIR carnet;
(e) other means as allowed by the receiving customs authority.
Until the dates of the upgrading of the New Computerised Transit System referred to in the Annex to Implementing Decision 2014/255/EU, the MRN of a transit declaration shall be submitted to the customs authorities by the means referred to in points (b) and (c) of the first paragraph.
Article 185
Transit accompanying document and transit/security accompanying document
(Article 6(2) of the Code)
The common data requirements for the transit accompanying document and, if necessary, for the list of items, and for the transit/security accompanying document and the transit/security list of items are set out in Annex B-02.
Article 186
Applications for the status of authorised consignee for TIR operations
(Article 22(1) 3rd subparagraph of the Code)
For the purposes of TIR operations, applications for the status of authorised consignee referred to in Article 230 of the Code shall be submitted to the customs authority competent to take the decision in the Member State where the TIR operations of the applicant are due to be terminated.
Article 187
Authorisations for the status of authorised consignee for TIR operations
(Article 230 of the Code)
The status of authorised consignee laid down in Article 230 of the Code shall be granted to applicants fulfilling the following conditions:
(a) the applicant is established in the customs territory of the Union;
(b) the applicant declares that he will regularly receive goods moved under a TIR operation;
(c) the applicant fulfils the criteria laid down in Article 39(a), (b) and (d) of the Code.
Section 2
External and internal Union transit procedure
Article 188
Special fiscal territories
(Article 1(3) of the Code)
Article 189
Application of the external transit procedure in specific cases
(Article 226(2) of the Code)
Where Union goods are exported to a third country which is a contracting party to the Convention on a common transit procedure or where Union goods are exported and pass through one or more common transit countries and the provisions of the Convention on a common transit procedure apply, the goods shall be placed under the external transit procedure referred to in Article 226(2) of the Code in the following cases:
(a) the Union goods have undergone customs export formalities with a view to refunds being granted on export to third countries under the common agricultural policy;
(b) the Union goods have come from intervention stocks, they are subject to measures of control as to their use or destination, and they have undergone customs formalities on export to third countries under the common agricultural policy;
(c) the Union goods are eligible for repayment or remission of import duty in accordance with Article 118(1) of the Code.
Article 190
Receipt endorsed by the customs office of destination
(Article 6(3)(a) of the Code)
A receipt endorsed by the customs office of destination at the request of the person presenting the goods and the information required by that office shall contain the data referred to in Annex 72-03.
Article 191
General provisions on authorisations of simplifications
(Article 233(4) of the Code)
Authorisations referred to in Article 233(4) of the Code shall be granted to applicants fulfilling the following conditions:
(a) the applicant is established in the customs territory of the Union,
(b) the applicant declares that he will regularly use the Union transit arrangements;
(c) the applicant fulfils the criteria laid down in Article 39(a), (b) and (d) of the Code.
Article 192
Applications for the status of authorised consignor for placing goods under the Union transit procedure
(Article 22(1) 3rd subparagraph of the Code)
For the purposes of placing goods under the Union transit procedure, applications for the status of authorised consignor referred to in Article 233(4)(a) of the Code shall be submitted to the customs authority competent to take the decision in the Member State where the Union transit operations of the applicant are due to begin.
Article 193
Authorisations for the status of authorised consignor for placing goods under the Union transit procedure
(Article 233(4)(a) of the Code)
The status of authorised consignor referred to in Article 233(4)(a) of the Code shall only be granted to applicants who are authorised in accordance with Article 89(5) of the Code to provide a comprehensive guarantee or to use a guarantee waiver in accordance with Article 95(2) of the Code.
Article 194
Applications for the status of authorised consignee for receiving goods moved under the Union transit procedure
(Article 22(1) 3rd subparagraph of the Code)
For the purposes of receiving goods moved under the Union transit procedure, applications for the status of authorised consignee referred to in Article 233(4)(b) of the Code shall be submitted to the customs authority competent to take the decision in the Member State where the Union transit operations of the applicant are due to be ended.
Article 195
Authorisations for the status of authorised consignee for receiving goods moved under the Union transit procedure
(Article 233(4)(b) of the Code)
The status of authorised consignee referred to in Article 233(4)(b) of the Code shall only be granted to applicants who declare that they will regularly receive goods that have been placed under a Union transit procedure.
Article 196
Receipt issued by authorised consignee
(Article 6(3)(a) of the Code)
A receipt issued by the authorised consignee to the carrier upon delivering the goods and the information required shall contain the data referred to in Annex 72-03.
Article 197
Authorisation for use of seals of a special type
(Article 233(4)(c) of the Code)
Article 197a
Applications for the use of seals of special type
(Article 22(1) 3rd subparagraph of the Code)
Where an authorised consignor or an economic operator who applies for the status of authorised consignor referred to in Article 233(4)(a) of the Code applies for an authorisation to use seals of a special type, as referred to in Article 233(4)(c) of the Code, the application may be submitted to the customs authority competent to take a decision in the Member State where the Union transit operations of the authorised consignor are due to begin.
Article 198
Authorisation for the use of a transit declaration with reduced data requirements
(Article 233(4)(d) of the Code)
Authorisations in accordance with Article 233(4)(d) of the Code to use a customs declaration with reduced data requirements to place goods under the Union transit procedure shall be granted for:
(a) transport of goods by rail;
(b) transport of goods by air and sea where an electronic transport document is not used as a transit declaration.
Article 199
Authorisations for the use of an electronic transport document as a transit declaration for air transport
(Article 233(4)(e) of the Code)
For the purposes of air transport, authorisations for the use of an electronic transport document as a transit declaration to place goods under the Union transit procedure in accordance with Article 233(4)(e) of the Code shall only be granted where:
(a) the applicant operates a significant number of flights between Union airports;
(b) the applicant demonstrates that he will be able to ensure that the particulars of the electronic transport document are available to the customs office of departure at the airport of departure and to the customs office of destination at the airport of destination and that those particulars are the same at the customs office of departure and the customs office of destination.
Article 200
Authorisations for the use of an electronic transport document as a transit declaration for maritime transport
(Article 233(4)(e) of the Code)
For the purposes of maritime transport, authorisations for the use of an electronic transport document as a transit declaration to place goods under the Union transit procedure in accordance with Article 233(4)(e) of the Code shall only be granted where:
(a) the applicant operates a significant number of voyages between Union ports;
(b) the applicant demonstrates that he will be able to ensure that the particulars of the electronic transport document are available to the customs office of departure in the port of departure and to the customs office of destination in the port of destination and that those particulars are the same at the customs office of departure and the customs office of destination.
CHAPTER 3
Customs warehousing
Article 201
Retail sale
(Article 211(1)(b) of the Code)
Authorisations for the operation of storage facilities for the customs warehousing of goods shall be granted on condition that the storage facilities are not used for the purpose of retail sale, unless goods are retailed in any of the following situations:
(a) with relief from import duty to travellers to or from countries or territories outside the customs territory of the Union;
(b) with relief from import duty to members of international organisations;
(c) with relief from import duty to NATO forces;
(d) with relief from import duty under diplomatic or consular arrangements;
(e) remotely, including via the Internet.
Article 202
Specially equipped storage facilities
(Article 211(1)(b) of the Code)
Where goods present a danger or are likely to spoil other goods or require special facilities for other reasons, authorisations for the operation of storage facilities for the customs warehousing of goods may specify that the goods may only be stored in storage facilities specially equipped to receive them.
Article 203
Type of storage facilities
(Article 211(1)(b) of the Code)
Authorisations for the operation of storage facilities for the customs warehousing of goods shall specify which of the following types of customs warehouses is to be used under each authorisation:
(a) public customs warehouse type I;
(b) public customs warehouse type II;
(c) private customs warehouse.
CHAPTER 4
Specific use
Section 1
Temporary admission
Subsection 1
General provisions
Article 204
General provisions
(Article 211(1)(a) of the Code)
Unless otherwise provided for, authorisations for the use of the temporary admission procedure shall be granted on condition that the state of the goods placed under the procedure remains the same.
However, repairs and maintenance, including overhaul and adjustments or measures to preserve the goods or to ensure their compliance with the technical requirements for their use under the procedure shall be admissible.
Article 205
Place for submitting an application
(Article 22(1) of the Code)
Article 206
Temporary admission with partial relief from import duty
(Articles 211(1) and 250(2)(d) of the Code)
Subsection 2
Means of transport, pallets and containers including their accessories and equipment
Article 207
General provisions
(Article 211(3) of the Code)
Total relief from import duty may be granted for goods as referred to in Articles 208 to 211 and Article 213 also where the applicant and the holder of the procedure are established inside the customs territory of the Union.
Where in this Subsection a commercial use of a means of transport is referred to, it shall mean the use of a means of transport for the transport of persons for remuneration or the use of a means of transport for the industrial or commercial transport of goods, whether or not for remuneration. A private use of a means of transport shall mean the use of a means of transport other than commercial.
Article 208
Pallets
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for pallets.
Article 209
Spare parts, accessories and equipment for pallets
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for spare parts, accessories and equipment for pallets where they are temporarily imported to be re-exported separately or as part of pallets.
Article 210
Containers
(Articles 18(2) and 250(2)(d) of the Code)
Total relief from import duties shall be granted for containers where they have been durably marked in an appropriate and clearly visible place with all of the following information:
(a) the identification of the owner or operator, which may be shown either by its full name or by an established identification system, excluding symbols such as emblems or flags;
(b) the identification marks and numbers of the container, given by the owner or operator;
(c) the tare weight of the container, including all its permanently fixed equipment.
For freight containers considered for maritime use, or for any other container utilising an ISO standard prefix consisting of four capital letters ending in U, the identification of the owner or principal operator and the container serial number and check digit of the container shall adhere to International Standard ISO 6346 and its annexes.
That person shall upon request supply to the customs authorities detailed information concerning the movements of each container granted temporary admission including the dates and places of its entry and discharge.
Article 211
Spare parts, accessories and equipment for containers
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for spare parts, accessories and equipment for containers where they are temporarily imported to be re-exported separately or as part of containers.
Article 212
Conditions for granting total relief from import duty for means of transport
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for means of road, rail, air, sea and inland waterway transport where they fulfil the following conditions:
(a) they are registered outside the customs territory of the Union in the name of a person established outside that territory or ,where the means of transport are not registered, they are owned by a person established outside the customs territory of the Union;
(b) they are used by a person established outside the customs territory of the Union, without prejudice to Articles 214, 215 and 216.
Where those means of transport are used privately by a third person established outside the customs territory of the Union, total relief from import duty shall be granted provided that that person is duly authorised in writing by the holder of the authorisation.
Article 213
Spare parts, accessories and equipment for non-Union means of transport
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for spare parts, accessories and equipment for means of transport where they are temporarily imported to be re-exported separately or as part of means of transport.
Article 214
Conditions for granting total relief from import duty to persons established in the customs territory of the Union
(Article 250(2)(d) of the Code)
Persons established in the customs territory of the Union shall benefit from total relief from import duty where any of the following conditions is fulfilled:
(a) in the case of means of rail transport, they are put at the disposal of such persons under an agreement whereby each person may use the rolling stock of the other within the framework of that agreement;
(b) in the case of means of road transport registered in the customs territory of the Union, a trailer is coupled to the means of transport;
(c) the means of transport are used in connection with an emergency situation;
(d) the means of transport are used by a professional hire firm for the purpose of re-export.
Article 215
Use of means of transport by natural persons who have their habitual residence in the customs territory of the Union
(Article 250(2)(d) of the Code)
Natural persons who have their habitual residence in the customs territory of the Union shall benefit from total relief from import duty in respect of means of transport which they have hired under a written contract and use privately for one of the following purposes:
(a) to return to their place of residence in the customs territory of the Union;
(b) to leave the customs territory of the Union.
Private use of the means of transport is allowed for journeys between the place of work and the place of residence of the employee or with the purpose of performing a professional task of the employee as stipulated in the contract of employment.
At the request of the customs authorities, the person using the means of transport shall present a copy of the contract of employment.
Article 216
Relief from import duty in respect of means of transport in other cases
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted where means of transport are to be registered under a temporary series in the customs territory of the Union, with a view to re-export in the name of one of the following persons:
(a) a person established outside that territory;
(b) a natural person who has his or her habitual residence inside that territory where that person is preparing to transfer normal residence to a place outside that territory.
Article 217
Time-limits for discharge of the temporary admission procedure in the case of means of transport and containers
(Article 215(4) of the Code)
The discharge of the temporary admission procedure in the case of means of transport and containers shall take place within the following time-limits from the time the goods are placed under the procedure:
(a) for means of rail transport: 12 months;
(b) for commercially used means of transport other than rail transport: the time required for carrying out the transport operations;
(c) for means of road transport privately used: (i) by students: the period they stay in the customs territory of the Union for the sole purpose of pursuing their studies; (ii) by persons fulfilling assignments of a specified duration: the period they stay in the customs territory of the Union for the sole purpose of fulfilling their assignment; (iii) in other cases, including saddle or draught animals and the vehicles drawn by them: 6 months;
(d) for privately used means of air transport: 6 months;
(e) for privately used means of sea and inland waterway transport: 18 months;
(f) for containers, their equipment and accessories: 12 months.
Article 218
Time-limits for re-export in the case of professional hire services
(Articles 211(1) and 215(4) of the Code)
Where the means of transport is rehired by the professional hire service to a person established outside that territory or to natural persons who have their habitual residence inside the customs territory of the Union, the re-export discharging the temporary admission procedure shall be carried out within six months of the date of entry of the means of transport into the customs territory of the Union and within three weeks of the conclusion of the contract on the rehiring.
The date of entry into the customs territory of the Union shall be deemed to be the date of conclusion of the hiring contract under which the means of transport was used at the time of entry into that territory, unless the actual date of entry has been proven.
Subsection 3
Goods other than means of transport, pallets and containers
Article 219
Personal effects and goods for sports purposes imported by travellers
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted in respect of goods imported by travellers resident outside of the customs territory of the Union where any of the following conditions is fulfilled:
(a) the goods are personal effects reasonably required for the journey;
(b) the goods are intended to be used for sports purposes.
Article 220
Welfare material for seafarers
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for welfare materials for seafarers in the following cases:
(a) they are used on a vessel engaged in international maritime traffic;
(b) they are unloaded from such a vessel and temporarily used ashore by the crew;
(c) they are used by the crew of such a vessel in cultural or social establishments managed by non-profit-making organisations or in places of worship where services for seafarers are regularly held.
The applicant and the holder of the procedure may be established inside the customs territory of the Union.
Article 221
Disaster relief material
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for disaster relief material where it is used in connection with measures taken to counter the effects of disasters or similar situations affecting the customs territory of the Union.
The applicant and the holder of the procedure may be established inside the customs territory of the Union.
Article 222
Medical, surgical and laboratory equipment
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for medical, surgical and laboratory equipment which is dispatched on loan at the request of a hospital or other medical institution which has urgent need of such equipment to make up for the inadequacy of its own facilities and where it is intended for diagnostic or therapeutic purposes. The applicant and the holder of the procedure may be established inside the customs territory of the Union.
Article 223
Animals
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for animals owned by a person established outside the customs territory of the Union.
The applicant and the holder of the procedure may be established in the customs territory of the Union.
Article 224
Goods for use in frontier zones
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for the following goods intended to be used in frontier zones:
(a) equipment owned and used by persons established in a frontier zone of a third country adjacent to the frontier zone in the Union where the goods are to be used;
(b) goods used for projects for the building, repair or maintenance of infrastructure in such a frontier zone in the Union under the responsibility of public authorities.
The applicant and the holder of the procedure may be established inside the customs territory of the Union for goods mentioned in point (b).
Article 225
Sound-, image- or data-carrying media and publicity material
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for the following goods:
(a) media carrying sound, image or data supplied free of charge and used for the purposes of demonstration prior to commercialisation, producing sound track, dubbing or reproduction;
(b) material used exclusively for publicity purposes, which includes means of transport specially equipped for those purposes.
Article 226
Professional equipment
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for professional equipment which fulfils the following conditions:
(a) it is owned by a person established outside the customs territory of the Union;
(b) it is imported either by a person established outside the customs territory of the Union or by an employee of the owner established in the customs territory of the Union;
(c) it is used by the importer or under their supervision, except in cases of audiovisual co-productions.
Total relief from import duty shall not be granted in respect of professional equipment which is to be used for any of the following:
(a) the industrial manufacture of goods;
(b) the industrial packaging of goods;
(c) the exploitation of natural resources;
(d) the construction, repair or maintenance of buildings;
(e) earth moving and like projects.
Points (c), (d) and (e) shall not apply to hand tools.
Article 227
Pedagogic material and scientific equipment
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for pedagogic material and scientific equipment where the following conditions are fulfilled:
(a) they are owned by a person established outside the customs territory of the Union;
(b) they are imported by not-for-profit public or private scientific, teaching or vocational training establishments, and are exclusively used in teaching, vocational training or scientific research under the responsibility of the importing establishment;
(c) they are imported in reasonable numbers, having regard to the purpose of the import;
(d) they are not used for purely commercial purposes.
The applicant and the holder of the procedure may be established inside the customs territory of the Union.
Article 228
Packings and security and tracking devices
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for the following goods:
(a) packings imported filled and intended for re-export, whether empty or filled;
(b) packings imported empty and intended for re-export, whether empty or filled;
(c) security and tracking devices for cargo placed inside the packings or attached to the packings and intended for re-export.
The applicant and the holder of the procedure may be established in the customs territory of the Union.
Article 229
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles where the following conditions are fulfilled:
(a) they are owned by a person established outside the customs territory of the Union;
(b) they are used in manufacturing by a person established in the customs territory of the Union and more than 50 % of the production resulting from their use is exported.
The applicant and the holder of the procedure may be established inside the customs territory of the Union.
Article 230
Special tools and instruments
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for special tools and instruments where the following conditions are fulfilled:
(a) they are owned by a person established outside the customs territory of the Union;
(b) they are made available to a person established in the customs territory of the Union for the manufacture of goods and more than 50 % of the resulting goods is exported.
The applicant and the holder of the procedure may be established inside the customs territory of the Union.
Article 231
Goods used to carry out tests or subject to tests
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for goods in any of the following situations:
(a) they are subject to tests, experiments or demonstrations;
(b) they are subject to a satisfactory acceptance test provided for in a sales contract;
(c) they are used to carry out tests, experiments or demonstrations without financial gain.
The applicant and the holder of the procedure may be established in the customs territory of the Union.
Article 232
Samples
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for samples solely used for being shown or demonstrated in the customs territory of the Union provided that the quantity of the samples is reasonable having regard to that use.
The applicant and the holder of the procedure may be established in the customs territory of the Union.
Article 233
Replacement means of production
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for replacement means of production which are temporarily made available to a customer by a supplier or repairer pending the delivery or repair of similar goods.
The applicant and the holder of the procedure may be established in the customs territory of the Union.
Article 234
Goods for events or for sale in certain situations
(Article 250(2)(d) of the Code)
In exceptional cases, the customs authorities may grant total relief from import duty for goods to be exhibited or used at other events, or obtained at such other events from goods placed under the temporary admission procedure.
Total relief from import duty shall be granted for the following:
(a) works of art, collector's items and antiques as defined in Annex IX to Directive 2006/112/EC, imported for the purposes of exhibition, with a view to possible sale;
(b) goods other than newly manufactured ones imported with a view to their sale by auction.
Article 235
Spare parts, accessories and equipment
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for spare parts, accessories and equipment which are used for repair and maintenance, including overhaul, adjustments and preservation, of goods placed under the temporary admission procedure.
The applicant and the holder of the procedure may be established in the customs territory of the Union.
Article 235a
Goods to be moved or used in the context of military activities
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for goods to be moved or used in the context of military activities under cover of a NATO form 302 or an EU form 302.
The applicant and the holder of the procedure may be established inside the customs territory of the Union.
Article 236
Other goods
(Article 250(2)(d) of the Code)
Total relief from import duty may be granted for goods other than those referred to in Articles 208 to 216 and 219 to 235 or not complying with the conditions of those Articles, in either of the following situations:
(a) the goods are imported occasionally for a period not exceeding three months;
(b) the goods are imported in particular situations having no economic effect in the Union.
The applicant and the holder of the procedure may be established in the customs territory of the Union in the situations referred to under point (b).
Article 237
Special time-limits for discharge
(Article 215(4) of the Code)
Subsection 4
Operation of the procedure
Article 238
Particulars to be included in the customs declaration
(Article 6(2) of the Code)
Section 2
End-use
Article 239
Obligation of the holder of the end-use authorisation
(Article 211(1)(a) of the Code)
An authorisation for the use of the end-use procedure shall be granted provided that the holder of the authorisation undertakes to fulfil either of the following obligations:
(a) to use the goods for the purposes laid down for the application of the duty exemption or reduced rate of duty;
(b) to transfer the obligation as referred to in point (a) to another person under the conditions laid down by the customs authorities.
CHAPTER 5
Processing
Article 240
Authorisation
(Article 211 of the Code)
An authorisation for a processing procedure shall specify the measures to establish either of the following:
(a) that the processed products have resulted from processing of goods placed under a processing procedure;
(b) that the conditions for using equivalent goods in accordance with Article 223 of the Code or the standard exchange system in accordance with Article 261 of the Code are fulfilled.
An authorisation for inward processing may be granted for production accessories within the meaning of Article 5(37)(e) of the Code, with the exception of the following:
(a) fuels and energy sources other than those needed for the testing of processed products or for the detection of faults in the goods placed under the procedure needing repair;
(b) lubricants other than those needed for the testing, adjustment or withdrawal of processed products;
(c) equipment and tools.
An authorisation for inward processing shall be granted only where the following conditions are fulfilled:
(a) the goods cannot be economically restored after processing to their description or state as it was when they were placed under the procedure;
(b) the use of the procedure cannot result in circumvention of the rules concerning origin and of quantitative restrictions applicable to the imported goods.
The first subparagraph shall not apply where the amount of import duty is determined in accordance with Article 86(3) of the Code.
Article 241
Particulars to be included in the customs declaration for inward processing
(Article 6(2) of the Code)
Where goods placed under the inward processing procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure, the customs declaration for the subsequent customs procedure shall contain the particulars referred to in the first subparagraph as well as the indication ‘C P M’.
Article 242
Outward processing IM/EX
(Article 211(1) of the Code)
At the request of the holder of the authorisation, the time-limit may be extended even after its expiry, provided that the total time-limit does not exceed one year.
Article 243
Repair under outward processing
(Article 211(1) of the Code)
Where the outward processing procedure is requested for repair, the temporary export goods shall be capable of being repaired and the procedure shall not be used to improve the technical performance of the goods.
TITLE VIII
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1
Formalities prior to the exit of goods
Article 244
Time-limit for the lodging of pre-departure declarations
(Article 263(1) of the Code)
The pre-departure declaration referred to in Article 263 of the Code shall be lodged at the competent customs office within the following time-limits:
(a) in the case of maritime traffic: (i) for containerised cargo movements other than those referred to in points (ii) and (iii), at the latest 24 hours before the goods are loaded onto the vessel on which they are to leave the customs territory of the Union; (ii) for containerised cargo movements between the customs territory of the Union and Greenland, the Faeroe Islands, Iceland or ports on the Baltic Sea, the North Sea, the Black Sea or the Mediterranean, all ports of Morocco and the 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, at the latest two hours before departure from a port in the customs territory of the Union; (iii) for containerised cargo movements between the French overseas departments, the Azores, Madeira or the Canary Islands and a territory outside the customs territory of the Union, where the duration of the voyage is less than 24 hours, at the latest two hours before departure from a port in the customs territory of the Union; (iv) for movements not involving containerised cargo, at the latest 2 hours prior to departure from a port in the customs territory of the Union;
(b) in the case of air traffic, at the latest 30 minutes prior to departure from an airport in the customs territory of the Union;
(c) in the case of road and inland waterways traffic, at the latest one hour before the goods are to leave the customs territory of the Union;
(d) in the case of rail traffic: (i) where the train voyage from the last train formation station to the customs office of exit takes less than two hours, at the latest one hour before arrival of the goods at the place for which the customs office of exit is competent; (ii) in all other cases, at the latest two hours before the goods are to leave the customs territory of the Union.
In the following situations, the time-limit for lodging the pre-departure declaration shall be that applicable to the active means of transport used to leave the customs territory of the Union:
(a) where the goods have arrived at the customs office of exit on another means of transport from which they are transferred before leaving the customs territory of the Union (inter-modal transport);
(b) where the goods have arrived at the customs office of exit on a means of transport which is itself transported on an active means of transport when leaving the customs territory of the Union (combined transportation).
Article 245
Waiver from the obligation to lodge a pre-departure declaration
(Article 263(2)(b) of the Code)
Without prejudice to the obligation to lodge a customs declaration in accordance with Article 158(1) of the Code or a re-export declaration in accordance with Article 270(1) of the Code, the lodging of a pre-departure declaration shall be waived for the following goods:
(a) electrical energy;
(b) goods leaving by pipeline;
(c) items of correspondence;
(d) goods moved under the rules of the acts of the Universal Postal Union;
(e) household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009 provided that they are not carried under a transport contract;
(f) goods contained in travellers’ personal baggage;
(g) goods referred to in Article 140(1) with the exception, when carried under a transport contract, of: (i) pallets, spare parts, accessories and equipment for pallets; (ii) containers, spare parts, accessories and equipment for containers; (iii) means of transport, spare parts, accessories and equipment for means of transport;
(h) goods covered by ATA and CPD carnets;
(i) goods moved or used in the context of military activities under cover of a NATO form 302 or an EU form 302;
(j) goods carried on vessels moving between Union ports without any intervening call at any port outside the customs territory of the Union;
(k) goods carried on aircraft moving between Union airports without any intervening call at any airport outside the customs territory of the Union;
(l) weapons and military equipment taken out of 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;
(m) the following goods taken out of the customs territory of the Union directly to offshore installations operated by a person established in the customs territory of the Union: (i) goods to be used for construction, repair, maintenance or conversion of the offshore installations; (ii) goods to be used to fit or equip the offshore installations; (iii) provisions to be used or consumed on the offshore installations;
(n) goods for which relief can be claimed 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;
(o) goods which are supplied for incorporation as part of or accessories in vessels or aircraft and for the operation of the engines, machines and other equipment of vessels or aircraft, as well as foodstuffs and other items to be consumed or sold on board;
(p) goods dispatched from the customs territory of the Union to Ceuta and Melilla, Gibraltar, Heligoland, the Republic of San Marino, the Vatican City State or the municipality of Livigno.
The lodging of a pre-departure declaration shall be waived for goods in the following situations:
(a) where a vessel that transports the goods between Union ports is to call at a port outside the customs territory of the Union and the goods are to remain loaded on board the vessel during the call at the port outside the customs territory of the Union;
(b) where an aircraft that transports the goods between Union airports is to call at an airport outside the customs territory of the Union and the goods are to remain loaded on board the aircraft during the call at the airport outside the customs territory of the Union;
(c) where, in a port or airport, the goods are not unloaded from the means of transport which carried them into the customs territory of the Union and which will carry them out of that territory;
(d) where the goods were loaded at a previous port or airport in the customs territory of the Union where a pre-departure declaration was lodged or a waiver from the obligation to lodge a pre-departure declaration was applicable and remain on the means of transport that will carry them out of the customs territory of the Union;
(e) where goods in temporary storage or placed under the free zone procedure are transhipped from the means of transport that brought them to that temporary storage facility or free zone under the supervision of the same customs office onto a vessel, airplane or railway that will carry them out of the customs territory of the Union, provided that the following conditions are fulfilled: (i) the transhipment is undertaken within 14 days of the presentation of the goods in accordance with Articles 144 or 245 of the Code or in exceptional circumstances, within a longer period authorised by the customs authorities where the period of 14 days is not sufficient to deal with those circumstances; (ii) information about the goods is available to the customs authorities; (iii) the destination of the goods and the consignee do not change to the knowledge of the carrier;
(f) where goods were brought into the customs territory of the Union but they were rejected by the competent customs authority and were immediately returned to the country of export.
CHAPTER 2
Formalities on exit of goods
Article 246
Means for the exchange of information in cases of presentation of goods at the customs office of exit
(Article 6(3)(a) of the Code)
Where goods are presented at the customs office of exit in accordance with Article 267(2) of the Code means for the exchange of information other than electronic data-processing techniques may be used for the following:
(a) identification of the export declaration;
(b) communications regarding discrepancies between the goods declared and released for the export procedure and the goods presented.
Article 247
Means for providing evidence that the goods have left the customs territory of the Union
(Article 6(3)(a) of the Code)
For the purposes of certifying the exit of goods, evidence that the goods have left the customs territory of the Union may be provided to the customs office of export using means other than electronic data- processing techniques.
CHAPTER 3
Export and re-export
Article 248
Invalidation of the customs declaration or the re-export declaration
(Article 174 of the Code)
Article 249
Means for the retrospective lodgement of an export or re-export declaration
(Article 6(3)(a) of the Code)
Where an export or re-export declaration was required but the goods have been taken out of the customs territory of the Union without such declaration, means of exchange of information other than electronic data-processing techniques may be used for the retrospective lodgement of that export or re-export declaration.
TITLE IX
FINAL PROVISIONS
Article 250
Re-assessment of authorisations already in force on 1 May 2016
By derogation from paragraph 1, the following authorisations shall not be subject to re-assessment:
(a) authorisations of exporters for making out invoice declarations as referred to in Articles 97v and 117 of Regulation (EEC) No 2454/93;
(b) authorisations for the management of materials using the accounting segregation method as referred to in Article 88 of Regulation (EEC) No 2454/93.
Article 251
Validity of authorisations already in force on 1 May 2016
Authorisations granted on the basis of Regulation (EEC) No 2913/92 or Regulation (EEC) No 2454/93 which are valid on 1 May 2016 shall remain valid as follows:
(a) for authorisations having a limited period of validity, until the end of that period or 1 May 2019, whichever is the earlier;
(b) for all other authorisations, until the authorisation is reassessed in accordance with Article 250(1).
Article 252
Validity of decisions on binding information already in force on 1 May 2016
Decisions relating to binding information already in force on 1 May 2016 shall remain valid for the period set out in those decisions. Such a decision shall as of 1 May 2016 be binding both on the customs authorities and on the holder of the decision.
Article 253
Validity of decisions granting deferment of payment already in force on 1 May 2016
Decisions granting deferment of payment taken in accordance with Article 224 of Regulation (EEC) No 2913/92 which are valid on 1 May 2016 shall remain valid as follows:
(a) where the decision was granted for the use of the procedure referred to in Article 226(a) of Regulation (EEC) No 2913/92, it shall remain valid without limitation of time;
(b) where the decision was granted for the use of one of the procedures referred to in Article 226(b) or (c) of Regulation (EEC) No 2913/92, it shall remain valid until the re-assessment of the authorisation to use a comprehensive guarantee linked to it.
Article 254
Use of authorisations and decisions already in force on 1 May 2016
Where a decision or an authorisation remains valid after 1 May 2016 in accordance with Articles 251 to 253, the conditions under which that decision or authorisation is applied shall, from 1 May 2016, be those laid down in the corresponding provisions of the Code, Commission Implementing Regulation 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 925/2013 (21) and this Regulation as set out in the table of correspondence laid down in Annex 90.
Article 255
Transitional provisions on the use of seals
Customs seals and seals of a special type compliant with Annex 46a to Regulation (EEC) No 2454/93 may continue to be used until stocks run out or 1 May 2019, whichever is the earlier.
Article 256
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 May 2016.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
TABLE OF CONTENTS
ANNEX A
TITLE I
GENERAL PROVISIONS
Section 1
General interpretation notes
(1)The provisions included in these notes are applicable to all Titles of this Annex.
(2)The data requirement tables in Title II include all the data elements necessary for the applications and decisions dealt with in this Annex.
(3)The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified in Implementing Regulation (EU) 2015/2447.
(4)The data requirements defined in this Annex shall apply to applications and decisions made by using an electronic data processing technique as well as to paper-based applications and decisions.
(5)The data elements which may be provided for several types of applications and decisions are set out in Title II, Section 1, Group 31-38 of this Annex.
(6)The data elements specific to certain types of applications and decisions are set out in the data requirements section for Group 42-63 of Title II of this Annex.
(7)The specific provisions concerning each data element as they are described in the data requirements section of Title II of this Annex apply without prejudice to the status of the data element as defined in the data requirements tables. For example, D.E. 35 01 080 Identification of goods is marked as mandatory (status ‘A’) in the data requirements table in Title II, Group 35 of this Annex for the authorisations of inward processing (column IPO) and outward processing (column OPO); however that information shall not be completed in case of inward or outward processing with equivalent goods and outward processing with standard exchange system, as described in Title II, Group 35 notes of this Annex.
(8)The status markings (‘A’, ‘B’ or ‘C’) pertaining to the data element concerned in the respective data requirement table indicate that they may be used for the purposes of the applications (marked with ‘*’), the decisions (marked with ‘+’) or for both (no specific mark).
(9)The status listed in the data requirement table below is not affected by the fact that certain data is provided only where circumstances warrant it. For example, the D.E. 35 01 060 Equivalent goods shall only be used, if the use of equivalent goods in accordance with Article 223 of the Code is requested.
(10)The status markings (‘A’, ‘B’ or ‘C’) applied at data element (class) level need to be considered together with the indicated, possible modifications at data sub-element (sub-class or attribute) level and with the provisions of the indicated numbered footnote(s) in the requirements table in Title II Section 2. In case the status and or footnote is provided at class level it is applicable for all data sub-classes or data sub-elements unless different statuses or footnotes applied at a data sub-class or data sub-element. For example, status ‘A’ is indicated at class level for D.E. 33 02… (Applicant/Holder of the authorisation or decision identification) for most of the columns, but D.E. 33 02 000 230 (VAT number) is only required for the AEO column.
(11)If the application for the use of a special procedure other than transit is made in accordance with Article 163, the dataset defined in column A163 of the data requirement table in Title II of this Annex shall be provided in addition to the data requirements of the customs declaration, as provided for in Title I, Chapter 3, Sections 1, 2 and 11, of Annex B in relation with the procedure concerned.
(12)Member States shall provide to the Commission a list of data elements marked as status ‘B’ in the data requirements tables they require and they shall inform the Commission of any changes to that list. The Commission shall publish the list of those particulars.
(13)In the data requirements tables in Title II (Data Requirements with notes) Section 2 (Data requirements table for data group 31-38) only those data elements are shown which have actual requirement status indicated.
(14)The data requirements for the specific columns (datasets related to specific applications or decisions) shall be applicable in different phases. The corresponding phase is indicated in Title I, Section 2 (Table legend) of this Annex. The date of applicability for the various phases are the following:
Section 2
Table legend
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