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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 2015-12-29

Last updated 2026-07-01

State In force

Department European Commission

Source EUR-Lex

articles 277

Reform history JSON API

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).

Where forms or documents other than a printout of the fishing logbook are used for the purposes of paragraph 1, those forms or documents shall, in addition to the information required under paragraph 1, include a reference to the fishing logbook, which allows for the identification of the respective fishing trip.

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.

In the context of trade in Union goods referred to in Article 1(3) of the Code which takes place within the same Member State, the customs authorities of that Member State may approve that a single document may be used to declare the dispatch (‘dispatch declaration’) and the introduction (‘introduction declaration’) of the goods consigned to, from or between special fiscal territories.

Until the dates of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision (EU) 2016/578, in the context of trade in Union goods referred to in Article 1(3) of the Code which takes place within the same Member State, the customs authority of the Member State concerned may authorise the use of an invoice or a transport document instead of the dispatch or introduction declaration.

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.

Customs declarations for release for free circulation may be lodged orally for the goods referred to in Article 136(1) provided that the goods benefit from relief from import duty as returned goods.

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.

Re-export declarations may be made orally when discharging a temporary admission procedure for the goods referred to in paragraph 1.

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.

Customs declarations for export may be lodged orally for the goods referred to in Article 136 (1) where those goods are intended to be re-imported.

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;

(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)

Where not declared using other means, the goods referred to in Article 136(1), points (a) to (d) and points (h) to (ja), shall be deemed to be declared for temporary admission in accordance with Article 141.

Where not declared using other means, the goods referred to in Article 136(1), points (a) to (d), and points (h) to (ja), shall be deemed to be declared for re-export in accordance with Article 141 discharging the temporary admission procedure.

Where not declared using other means, goods covered by a NATO form 302 or by an EU form 302 shall be deemed to be declared for temporary admission in accordance with Article 141.

Where not declared using other means, goods covered by a NATO form 302 or by an EU form 302 shall be deemed to be declared for re-export in accordance with Article 141.

Where not declared using other means, goods covered by an EU form 302 shall be deemed to be declared for transit in accordance with Article 141.

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 conveyed under the responsibility of a postal operator or goods in an 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.

Where goods are dispatched to Heligoland, the goods shall be deemed to be declared for export in accordance with Article 141.

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 release for free circulation by their entry into the customs territory of the Union.

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

Goods conveyed under the responsibility of a postal operator the value of which does not exceed EUR 1 000 which are not liable for export duty, shall be deemed to be declared for export by their exit from the customs territory of the Union.

4a. Goods in an express consignment the value of which does not exceed EUR 1 000 and which are not liable for export duty shall be deemed to be declared for export by their presentation to the customs office of exit, provided that the data in the transport document and/or invoice are available to and accepted by the customs authorities.

Until the date preceding the date set out in the fourth subparagraph of Article 4(1) of Council Directive (EU) 2017/2455 ([^E0015]), goods the intrinsic value of which does not exceed EUR 22 shall be deemed to be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code, provided that the data required are accepted by the customs authorities.

Goods to be moved or used in the context of military activities under cover of a NATO form 302 shall be deemed to be declared for release for free circulation, temporary admission, export or re-export by their presentation to customs pursuant to Articles 139 or 267(2) of the Code, respectively, provided that the data set out in the NATO form 302 are accepted by and available to the customs authorities.

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

Goods to be moved or used in the context of military activities under cover of an EU form 302 shall be deemed to be declared for release for free circulation, temporary admission, transit, export or re-export by their presentation to Customs pursuant to Articles 139 or 267(2) of the Code respectively, provided that the data set out in Annex 52-01 are accepted by and available to the customs authorities.

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

Waste from ships shall be deemed to be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code, 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.

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 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 goods in a consignment of an intrinsic value not exceeding EUR 150 sold in distance sales

(Article 6(2) of the Code)

Goods in a consignment of an intrinsic value not exceeding EUR 150, sold in distance sales of imported goods as defined in Article 14(4), point (2), of Directive 2006/112/EC, may be declared for release for free circulation on the basis of the specific dataset referred to in column H7 of Annex B to this Regulation, on condition that the goods in that consignment are not subject to prohibitions and restrictions.

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 ([^E0016]) (‘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 conveyed under the responsibility of a postal operator

(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 conveyed under its responsibility 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;

(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) 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.

AEOCs shall be deemed to fulfil the conditions referred to in points (b), (c) and (d) of paragraph 1, in so far as their records are appropriate for the purposes of the placement of goods under a customs procedure on the basis of a simplified declaration.

Article 146

Supplementary declaration

(Article 167(1) of the Code)

Where the customs authorities are to enter the amount of import or export duty payable in the accounts in accordance with the first subparagraph of Article 105(1) of the Code, the time limit for lodging the supplementary declaration referred to in the first subparagraph of Article 167(1) of the Code, where that declaration is of a general nature, shall be 10 days from the date of the release of the goods.

Where an entry in the accounts takes place in accordance with the second subparagraph of Article 105(1) of the Code or where no customs debt is incurred and the supplementary declaration is of a periodic or recapitulative nature, the period of time covered by the supplementary declaration shall not exceed one calendar month.

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.

Until the respective dates of deployment of the AES and the upgrading of the relevant National Import Systems referred to in the Annex to Implementing Decision (EU) 2019/2151 and without prejudice to Article 105(1) of the Code, customs authorities may allow for time limits other than those specified in paragraphs 1 to 3b of this Article.

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 ([^E0017]) 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.

This paragraph shall not apply to distance sales of imported goods as defined in Article 14(4), point (2), of Directive 2006/112/EC, in a consignment of an intrinsic value not exceeding EUR 150.

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;

(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;

(d) end-use;

(e) inward processing;

(f) outward processing;

(g) export;

(h) re-export.

Where the customs declaration takes the form of an entry in the declarant's records, centralised clearance may be authorised under the conditions laid down in Article 150.

Article 150

Conditions for granting authorisations for entry in the declarant's records

(Article 182(1) of the Code)

An authorisation to lodge a customs declaration in the form of an entry in the declarant’s records shall be granted where the applicants demonstrate that they fulfil the criteria laid down in Article 39(a), (b) and (d) of the Code.

1a. 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.

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;

(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.

Where the application for authorisation concerns export and re-export, export of excise goods is not allowed, unless Article 30 of Directive 2008/118/EC is applicable.

An authorisation for entry in the declarant’s records shall not be granted where the application concerns a procedure for which a standardised exchange of information between customs authorities is required in accordance with Article 181 unless the customs authorities agree to other means of electronic exchange of information being used.

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)

Where the declaration for a customs procedure or re-export is lodged using means other than electronic data-processing techniques, the customs authorities may, for the purposes of notifying the declarant of the release of the goods, use means other than electronic data-processing techniques.

Where goods were in temporary storage before their release, and the customs authorities are to inform the holder of the authorisation for the operation of the relevant temporary storage facilities of the release of the goods, the information may be provided using means other than electronic data-processing techniques.

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;

(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)

Goods shall be considered to be returned in the state in which they were exported where, after having been exported from the customs territory of the Union, they have not received a treatment or handling other than that altering their appearance or necessary to repair them, restore them to good condition or maintain them in good condition.

Goods shall be considered to be returned in the state in which they were exported where, after having been exported from the customs territory of the Union, they have received a treatment or handling other than that altering their appearance or necessary to repair them, restore them to good condition or maintain them in good condition but it became apparent after such treatment or handling had commenced that that treatment or handling is unsuitable for the intended use of the goods.

Where the goods referred to in paragraph 1 or 2 have undergone treatment or handling that would have rendered them liable to import duty if they had been placed under the outward processing procedure, those goods shall be considered to be returned in the state in which they were exported only on the condition that that treatment or handling, including the incorporation of spare parts, does not exceed what is strictly necessary to enable the goods to be used in the same way as at the time of export from the customs territory of the Union.

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)

By way of derogation from the third subparagraph of Article 22(1) of the Code, where the applicant for an authorisation for the use of the end-use procedure is established outside the customs territory of the Union, the competent customs authority shall be that of the place where the goods are to be first used.

By way of derogation from the third subparagraph of Article 22(1) of the Code, where the applicant for an authorisation for the use of the inward processing procedure is established outside the customs territory of the Union, the competent customs authority shall be that of the place where the goods are to be first processed.

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;

(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;

(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.

Where the customs authorities consider that the placement of means of transport or spare parts, accessories and equipment for means of transport under the temporary admission procedure would entail a serious risk of non-compliance with one of the obligations laid down in the customs legislation, the customs declaration referred to in paragraph 1 shall not be made orally or in accordance with Article 141. In that case the customs authorities shall inform the declarant thereof without delay after the presentation of goods to customs.

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;

(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).

The condition laid down in Article 211(4)(b) of the Code shall not apply to authorisations for outward processing except where evidence exists that the essential interests of Union producers of goods listed in Annex 71-02 are likely to be adversely affected and the goods are not intended to be repaired.

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 ([^E0018]);

(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 ([^E0019]) 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 ([^E0020]);

(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)

Whether the use of equivalent goods is systematic or not shall not be relevant for the purposes of granting an authorisation in accordance with Article 223(2) of the Code.

The use of equivalent goods as referred to in the first subparagraph of Article 223(1) of the Code shall not be authorised where the goods placed under the special procedure would be subject to a provisional or definitive anti-dumping, countervailing, safeguard duty or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.

The use of equivalent goods as referred to in the second subparagraph of Article 223(1) of the Code shall not be authorised where the non-Union goods processed instead of the Union goods placed under the outward processing procedure would be subject to a provisional or definitive anti-dumping, countervailing, safeguard duty or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.

The use of equivalent goods under customs warehousing shall not be authorised where the non-Union goods placed under the customs warehousing procedure are of those referred to in Annex 71-02.

The use of equivalent goods shall not be authorised for goods or products that have been genetically modified or contain elements that have undergone genetic modification.

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.

By way of derogation from the third subparagraph of Article 223(1) of the Code, for goods referred to in Annex 71-04 the special provisions set out in that Annex shall apply.

In case of temporary admission, equivalent goods may be used only where the authorisation for temporary admission with total relief from import duty is granted in accordance with Articles 208 to 211.

Article 170

Processed products or goods placed under inward processing IM/EX

(Article 211(1) of the Code)

The authorisation for inward processing IM/EX shall, upon request by the applicant, specify that processed products or goods placed under that inward processing IM/EX which have not been declared for a subsequent customs procedure or re-exported on expiry of the period for discharge shall be deemed to have been released for free circulation on the date of expiry of the period for discharge.

Paragraph 1 shall not apply in so far as the products or goods are subject to prohibitive or restrictive measures.

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)(a) 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 30 days from the date of acceptance of the application.

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.

Where the economic conditions have to be examined in accordance with Article 211(6) of the Code, the time-limit referred to in the first subparagraph of paragraph 1 of this Article shall be extended to one year from the date on which the file was transmitted to the Commission.

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 the customs authorities grant an authorisation with retroactive effect in accordance with Article 211(2) of the Code, the authorisation shall take effect at the earliest on the date of acceptance of the application.

In exceptional circumstances, the customs authorities may allow an authorisation referred to in paragraph 1 to take effect at the earliest one year, in case of goods covered by Annex 71-02 three months, before the date of acceptance of the application.

If an application concerns renewal of an authorisation for the same kind of operation and goods, an authorisation may be granted with retroactive effect from the date on which the original authorisation expired.

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)

Where an authorisation is granted in accordance with Article 211(1)(a) of the Code, the period of validity of the authorisation shall not exceed five years from the date on which the authorisation takes effect

The period of validity referred to in paragraph 1 shall not exceed three years where the authorisation relates to goods referred to in Annex 71-02.

Article 174

Time-limit for the discharge of a special procedure

(Article 215(4) of the Code)

At the request of the holder of the procedure, the time-limit for discharge specified in an authorisation granted in accordance with Article 211(1) of the Code may be extended by the customs authorities, even after the time-limit originally set has expired.

Where the time-limit for discharge expires on a specific date for all the goods placed under the procedure in a given period, the customs authorities may establish in the authorisation as referred to in Article 211(1)(a) of the Code that the time-limit for discharge is automatically extended for all goods still under the procedure on that date. The customs authorities may decide to terminate the automatic extension of the time-limit with regard to all or some of the goods placed under the procedure.

Article 175

Bill of discharge

(Articles 6(2), 6(3)(a) and 211(1) of the Code)

Authorisations for the use of inward processing IM/EX, inward processing EX/IM without the use of standardised exchange of information as referred to in Article 176, or end-use shall stipulate that the holder of the authorisation must present the bill of discharge to the supervising customs office within 30 days after the expiry of the time-limit for discharge.

However, the supervising customs office may waive the obligation to present the bill of discharge where it considers it unnecessary.

At the request of the holder of the authorisation, the customs authorities may extend the period referred to in paragraph 1 to 60 days. In exceptional cases, the customs authorities may extend the period even if it has expired.

The bill of discharge shall contain the particulars listed in Annex 71-06, unless otherwise determined by the supervising customs office.

Where processed products or goods placed under the inward processing IM/EX procedure are deemed to have been released for free circulation in accordance with Article 170(1), that fact shall be stated in the bill of discharge.

Where the authorisation for inward processing IM/EX specifies that processed products or goods placed under that procedure are deemed to have been released for free circulation on the date of expiry of the period for discharge, the holder of the authorisation shall present the bill of discharge to the supervising customs office as referred to in paragraph 1 of this Article.

The customs authorities may allow that the bill of discharge be presented by means other than electronic data-processing techniques.

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.

Authorisations for the use of inward processing IM/EX which involve only one Member State shall establish that, at the request of the supervising customs office, the holder of the authorisation shall provide that customs office with sufficient information about the goods which were placed under the inward processing procedure allowing the supervising customs office to calculate the amount of import duty in accordance with Article 86(3) of the Code.

Article 177

Storage of Union goods together with non-Union goods in a storage facility

(Article 211(1) of the Code)

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