(1)
in Title I, Chapter 1, in the Notes, the description of note [14] is replaced by the following:
‘This information shall be provided in case of an authorisation for the use of inward processing EX/IM without the use of standardised exchange of information as referred to in Article 176, and in case of an authorisation for the use of inward processing IM/EX.’;
(2)
in Title I, Chapter 1, in the Notes, the description of note [15] is replaced by the following:
‘This information shall only be provided in case of an authorisation relating to the use of inward processing IM/EX or end-use.’;
(3)
in Title I, Chapter 2, Data requirements, Group 4 – Dates, times, periods and places, in data element 4/3 (‘Place where main accounts for customs purposes are held or accessible’), the first paragraph below the heading ‘All relevant table columns used:’ is replaced by the following:
‘Main accounts for customs purposes as referred to in the third subparagraph of Article 22(1) of the Code are those accounts which are to be considered by customs authorities as the main accounts for customs purposes allowing the customs authorities to supervise and monitor all activities which are covered by the authorisation or decision concerned. The applicant's existing commercial, tax or other accounting material may be accepted as main accounts for customs purposes if they facilitate audit-based controls.’;
(4)
in Title I, Chapter 2, Data requirements, Group 5 – Identification of goods, in data element 5/9 (‘Excluded categories or movement of goods’), the paragraph below the heading ‘All relevant table columns used:’ is replaced by the following:
‘Specify the movements, or – by using the first 6 digits of the Combined nomenclature code – the goods which are excluded from the simplification.’;
(5)
in Title I, Chapter 2, Data requirements, Group 7 – Activities and procedures, in data element 7/2 (‘Type of customs procedures’), the paragraph below the heading ‘All relevant table columns used:’ is replaced by the following:
‘Using the relevant Union codes, indicate whether the authorisation is intended to be used for customs procedures or for the operation of storage facilities. Where applicable, enter the reference number of the authorisation, if this cannot be derived from other information in the application. If the authorisation has not yet been granted, indicate the registration number of the application.’;
(6)
in Title IV, Chapter 1, Data requirements table, the row relating to data element IV/6, in the column ‘D.E. name’, the text is replaced by the following:
‘Simplifications and facilitations already granted, security and safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation body or certificates granting a status equivalent to that of an AEO issued in third countries and recognised in an agreement.’;
(7)
in Title IV, Chapter 2, Data requirements, the heading of data element IV/6 is replaced by the following:
‘IV/6.Simplifications and facilitations already granted, security and safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation body or certificates granting a status equivalent to that of an AEO issued in third countries and recognised in an agreement.’;
(8)
in Title V, Chapter 2, Data requirements, in data element V/1, the paragraph below the heading is replaced by the following:
‘Indicate on which elements to be added to or deducted from the price pursuant to Articles 71 and 72 of the Code or which elements forming part of the price actually paid or payable pursuant to Article 70(2) of the Code the simplification applies (e.g. Assists, Royalties, transport costs, etc.) followed by a reference to the calculation method used for the determination of the respective amounts.’;
(9)
in Title VI, Chapter 2, Data requirements, in data element VI/2, the paragraph below the heading is replaced by the following:
‘Indicate the average period, calculated on the basis of the preceding 12-month-period, between the placing of goods under the customs procedure and the discharge of that procedure or, where applicable, between the placing of goods in temporary storage and the end of the temporary storage. This information shall only be provided where the comprehensive guarantee is to be used for placing goods under a special procedure or for the operation of a temporary storage facility.’;
(10)
in Title XIII, Chapter 1, Data requirements table, the row relating to data element XIII/6, in the column ‘Status’, the reference ‘[1]’ is deleted;
(11)
in Title XIV, Chapter 1, Data requirements table, the row relating to data element XIV/4, in the column ‘D.E. name’, the text is replaced by the following:
‘Deadline for submitting the supplementary declaration’;
(12)
in Title XIV, Chapter 2, Data requirements, in data element XIV/2, the text below the heading is replaced by the following:
‘Application:
If the application concerns export or re-export, provide evidence that the conditions laid down in Article 263(2) of the Code are met.
Authorisation:
If the authorisation concerns export or re-export, state reasons why a waiver should apply in accordance with Article 263(2) of the Code.’;
(13)
in Title XIV, Chapter 2, Data requirements, data element XIV/4 is replaced by the following:
‘XIV/4. Deadline for submitting the supplementary declaration
The decision-taking customs authority shall set out, in the authorisation, a time-limit for the holder of the authorisation to send the particulars of the supplementary declaration to the supervising customs office.
The time-limit shall be expressed in days.’;
(14)
in Title XX, Chapter 2, Data requirements, in data element XX/2, the text below the heading is replaced by the following:
‘Application:
Indicate the reference number of the decision on the provision of a comprehensive guarantee or on a guarantee waiver. If the respective authorisation has not yet been granted, indicate the registration number of the application.
Authorisation:
Indicate the reference number of the decision on the provision of a comprehensive guarantee or on a guarantee waiver.’