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Commission Delegated Regulation (EU) 2015/2446Show full title

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

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Subsection 2 Registration of persons with the customs authorities

Article 3Data content of EORI record(Article 6(2) of the Code)

At the time of registration of a person, the customs authorities shall collect and store the data laid down in Annex 12-01 concerning that person. That data shall constitute the EORI record.

Article 4Submission of particulars for EORI registration(Article 6(4) of the Code)

Customs authorities may allow persons to submit the particulars necessary for the EORI registration by means other than electronic data-processing techniques.

Article 5Economic operators not established in the customs territory of the Union(Article 22(2) and 9(2) of the Code)

1.An economic operator not established in the customs territory of the Union shall register before:

(a)lodging a customs declaration in the customs territory of the Union other than the following declarations:

(i)

a customs declaration made in accordance with Articles 135 to 144;

(ii)

a customs declaration for placing goods under the temporary admission procedure or a re-export declaration to discharge that procedure;

(iii)

a customs declaration made under the Convention on a common transit procedure(1) by an economic operator established in a common transit country;

(iv)

a customs declaration made under the Union transit procedure by an economic operator established in Andorra or in San Marino;

(b)lodging an exit or entry summary declaration in the customs territory of the Union;

(c)lodging a temporary storage declaration in the customs territory of the Union;

(d)acting as a carrier for the purposes of transport by sea, inland waterway or air;;

(e)acting as a carrier who is connected to the customs system and wishes to receive any of the notifications provided for in the customs legislation regarding the lodging or amendment of entry summary declarations.

2.Notwithstanding paragraph 1(a)(ii), economic operators not established in the customs territory of the Union shall register with the customs authorities before lodging a customs declaration for placing goods under the temporary admission procedure or a re-export declaration to discharge that procedure where registration is required for the use of the common guarantee management system.

3.Notwithstanding paragraph 1(a)(iii), economic operators established in a common transit country shall register with the customs authorities before lodging a customs declaration under the Convention on a common transit procedure where that declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration.

4.Notwithstanding paragraph 1(a)(iv), economic operators established in Andorra or in San Marino shall register with the customs authorities before lodging a customs declaration made under the Union transit procedure where that declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration.

5.By derogation from paragraph 1(d), an economic operator acting as a carrier for the purposes of transport by sea, inland waterway or air shall not register with the customs authorities where he has been assigned a third country unique identification number in the framework of a third country traders’ partnership programme which is recognised by the Union.

6.Where registration is required in accordance with this Article, it shall be done with the customs authorities responsible for the place where the economic operator lodges a declaration or applies for a decision.

Article 6Persons other than economic operators(Article 9(3) of the Code)

1.Persons other than economic operators shall register with the customs authorities where one of the following conditions is met:

(a)such registration is required by the legislation of a Member State;

(b)the person engages in operations for which an EORI number must be provided pursuant to Annex A and Annex B.

2.By way of derogation from paragraph 1, where a person other than an economic operator only occasionally lodges customs declarations, and the customs authorities consider this to be justified, registration shall not be required.

Article 7Invalidation of an EORI number(Article 9(4) of the Code)

1.The customs authorities shall invalidate a EORI number in any of the following cases:

(a)upon request by the registered person;

(b)when the customs authority is aware that the registered person has ceased the activities requiring the registration.

2.The customs authority shall record the date of invalidation of the EORI number and shall notify it to the registered person.

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