- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (08/12/2015)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)
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PART I GENERAL IMPLEMENTING PROVISIONS
Article 4f.(1) Customs authorities shall undertake risk management to differentiate between...
Article 4g.(1) Risk management at Community level, referred to in Article...
Article 4h.(1) Common priority control areas shall cover particular customs-approved treatments...
Article 4i.(1) The common risk criteria and standards referred to in...
Article 4j.For the establishment of common priority control areas and the...
CHAPTER 6 Registration and Identification System
Article 4k.(1) The EORI number shall be used for the identification...
Article 4l.(1) An economic operator established in the customs territory of...
Article 4m.(1) Registration and identification data of economic operators or, where...
Article 4n.The EORI number shall be used, if required, in all...
Article 4o.(1) Member States shall cooperate with the Commission with a...
Article 4p.In each Member State the authority designated in accordance with...
Article 4q.(1) In each Member State the following authorities may give...
Article 4r.An EORI number and the data listed in Annex 38d...
Article 4s.(1) This Regulation leaves intact and in no way affects...
Article 4t.The national supervisory data protection authorities and the European Data...
TITLE IIA AUTHORISED ECONOMIC OPERATORS
CHAPTER 1 Procedure for granting the certificates
Section 3 Conditions and criteria for granting the AEO certificate
Article 14g.An applicant need not be established in the customs territory...
Article 14h.(1) The record of compliance with customs requirements referred to...
Article 14i.To enable the customs authorities to establish that the applicant...
Article 14j.(1) The condition relating to the financial solvency of the...
Article 14k.(1) The applicant's security and safety standards referred to in...
Section 4 Procedure for issuing AEO certificates
Article 14l.(1) The issuing customs authority shall communicate the application to...
Article 14m.(1) Consultation between the customs authorities of the Member States...
Article 14n.(1) The issuing customs authority shall examine whether or not...
Article 14o.(1) The issuing customs authority shall issue the AEO certificate...
Article 14p.The issuing customs authority shall, within five working days, inform...
CHAPTER 2 Legal effects of AEO certificates
Section 2 Suspension of the status of authorised economic operator
Article 14r.(1) The status of authorised economic operator shall be suspended...
Article 14s.(1) The suspension shall not affect any customs procedure already...
Article 14t.(1) When the economic operator concerned has, to the satisfaction...
Article 14u.(1) Where an authorised economic operator is temporarily unable to...
TITLE III FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF GOODS
CHAPTER 1 Non-preferential origin
Section 2 Implementing provisions relating to spare parts
Article 41.(1) Accessories, spare parts or tools delivered with any piece...
Article 42.The presumption of origin referred to in the preceding Article...
Article 43.For the purposes of Article 41: ‘piece of equipment, machine,...
Article 44.Where an application is presented to the competent authorities or...
Article 45.Where the origin of essential spare parts within the meaning...
Article 46.In order to ensure application of the rules laid down...
Section 3 Implementing provisions relating to certificates of origin
Subsection 1 Provisions relating to universal certificates of origin
Article 48.(1) A certificate of origin issued by the competent authorities...
Article 49.Certificates of origin shall be issued upon written request of...
Article 50.(1) The certificate shall measure 210 × 297 mm. A...
Article 51.The application form and the certificate of origin shall be...
Article 52.Each origin certificate referred to in Article 48 shall bear...
Article 53.The competent authorities of the Member States shall determine what...
Article 54.The competent authorities or authorized agencies of the Member States...
Article 55.Articles 56 to 65 lay down the conditions for use...
Article 56.(1) Certificates of origin relating to agricultural products originating in...
Article 57.(1) Certificates of origin drawn up in accordance with the...
Article 58.(1) The certificate of origin shall measure 210 × 297...
Article 59.(1) The certificate shall be completed in typescript or by...
Article 60.(1) Box 5 of the certificates of origin issued in...
Article 61.Each certificate of origin shall bear a serial number, whether...
Article 62.Exceptionally, the certificates of origin referred to above may be...
Section 1 Generalised system of preferences
Sub-section 1 General provisions
Article 66.This section lays down the rules concerning the definition of...
Article 67.(1) For the purposes of this Section and Section 1A...
Article 68.(1) In order to ensure the proper application of the...
Article 69.(1) Beneficiary countries shall notify the Commission of the authorities...
Article 69a.(1) The Commission shall set up the REX system and...
Article 69b.(1) The Commission shall ensure that access to the REX...
Article 69c.(1) The data registered in the REX system shall be...
Article 70.The Commission will publish on its website the dates on...
Article 71.Where a country or territory has been removed from Annex...
Sub-section 2 Definition of the concept of originating products
Article 72.The following products shall be considered as originating in a...
Article 73.(1) The conditions set out in this sub-section for acquiring...
Article 74.(1) The products declared for release for free circulation in...
Article 75.(1) The following shall be considered as wholly obtained in...
Article 76.(1) Without prejudice to Articles 78 and 79, products which...
Article 77.(1) The determination of whether the requirements of Article 76(1)...
Article 78.(1) Without prejudice to paragraph 3, the following operations shall...
Article 79.(1) By way of derogation from Article 76 and subject...
Article 80.(1) The unit of qualification for the application of the...
Article 81.Accessories, spare parts and tools dispatched with a piece of...
Article 82.Sets, as defined in General Interpretative rule 3 of the...
Article 83.In order to determine whether a product is an originating...
Article 84.Bilateral cumulation shall allow products originating in the European Union...
Article 85.(1) In so far as Norway, Switzerland and Turkey grant...
Article 86.(1) Regional cumulation shall apply to the following four separate...
Article 87.Where bilateral cumulation or cumulation with Norway, Switzerland or Turkey...
Article 90.(1) The scheme shall apply in the following cases:
Article 91.(1) Beneficiary countries shall start the registration of exporters on...
Article 91a.(1) On 1 January 2017 , the customs authorities of...
Article 92.(1) To become a registered exporter, an exporter shall lodge...
Article 92a.Where a country is added to the list of beneficiary...
Article 93.(1) Registered exporters shall immediately inform the competent authorities of...
Article 93a.(1) The Commission shall revoke all registrations of exporters registered...
Article 94.(1) Exporters, registered or not, shall comply with the following...
Article 95.(1) A statement on origin shall be made out by...
Article 95a.(1) For the purpose of establishing the origin of materials...
Article 96.(1) A statement on origin shall be made out for...
Article 96a.In order for importers to be entitled to claim benefit...
Article 97.(1) Where a declarant requests preferential treatment under the scheme,...
Article 97a.(1) The following products shall be exempted from the obligation...
Article 97b.(1) The discovery of slight discrepancies between the particulars included...
Article 97c.(1) The procedure referred to in Article 96(3) shall apply...
Article 97d.(1) Where products have not yet been released for free...
Article 97e.(1) The customs authorities may, where they have doubts with...
Article 97f.(1) The customs authorities of the Member State of importation...
Sub-section 2 Procedures at export in the beneficiary country
Sub-section 3 Procedures at release for free circulation in the European Union
Article 97n.(1) Certificates of origin Form A or invoice declarations shall...
Article 97o.(1) Where, at the request of the importer and on...
Article 97p.(1) When originating products are placed under the control of...
Article 97q.(1) Products sent as small packages from private persons to...
Article 97r.(1) The discovery of slight discrepancies between the statements made...
Sub-section 5 Procedures for the purpose of bilateral cumulation
Article 97x.(1) For the purposes of this Section the following definitions...
Subsection 1 Definition of the concept of originating products
Article 98.(1) For the purposes of the provisions concerning preferential tariff...
Article 99.(1) The following shall be considered as wholly obtained in...
Article 100.For the purposes of Article 98, products which are not...
Article 101.(1) Without prejudice to paragraph 2, the following operations shall...
Article 101a.(1) The unit of qualification for the application of the...
Article 102.(1) By way of derogation from the provisions of Article...
Article 103.Accessories, spare parts and tools dispatched with a piece of...
Article 104.Sets, as defined in general rule 3 of the Harmonised...
Article 105.In order to determine whether a product is an originating...
Article 106.The conditions set out in this section for acquiring originating...
Article 107.(1) The following shall be considered as transported directly from...
Article 108.(1) Originating products, sent from a beneficiary country or territory...
Article 109.Products originating in the beneficiary country or territory shall benefit...
(a) MOVEMENT CERTIFICATE EUR.1
Article 110.(1) Originating products within the meaning of this section shall...
Article 111.Where, at the request of the importer and on the...
Article 112.Proofs of origin shall be submitted to the customs authorities...
Article 113.(1) By way of derogation from Article 110(10), a movement...
Article 114.(1) In the event of the theft, loss or destruction...
Article 115.When originating products are placed under the control of a...
Article 141.(1) In applying the provisions of Articles 28 to 36...
Article 143.(1) For the purposes of Title II, Chapter 3 of...
Article 144.(1) For the purposes of determining customs value under Article...
Article 145.(1) Where goods declared for free circulation are part of...
Article 146.Where the price actually paid or payable for the purposes...
Article 147.(1) For the purposes of Article 29 of the Code,...
Article 148.Where, in applying Article 29 (1) (b) of the Code,...
Article 149.(1) For the purposes of Article 29 (3) (b) of...
Article 150.(1) In applying Article 30 (2) (a) of the Code...
Article 151.(1) In applying Article 30 (2) (b) of the Code...
Article 152.(1) (a) If the imported goods or identical or similar...
Article 153.(1) In applying Article 30 (2) (d) of the Code...
Article 154.Where containers referred to in Article 32 (1) (a) (ii)...
Article 155.For the purposes of Article 32 (1) (b) (iv) of...
Article 156.Article 33 (c) of the Code shall apply mutatis mutandis...
Article 156a.(1) The customs authorities may, at the request of the...
CHAPTER 2 Provisions concerning royalties and licence fees
Article 157.(1) For the purposes of Article 32 (1) (c) of...
Article 158.(1) When the imported goods are only an ingredient or...
Article 159.A royalty or licence fee in respect of the right...
Article 160.When the buyer pays royalties or licence fees to a...
Article 161.Where the method of calculation of the amount of a...
Article 162.In applying Article 32 (1) (c) of the Code, the...
CHAPTER 3 Provisions concerning the place of introduction into the Community
CHAPTER 5 Valuation of certain carrier media for use in ADP equipment
CHAPTER 6 Provisions concerning rates of exchange
Article 168.For the purposes of Articles 169 to 172 of this...
Article 169.(1) Where factors used to determine the customs value of...
Article 170.Where a rate of exchange cannot be established under the...
Article 171.(1) Where a rate of exchange recorded on the last...
Article 172.When the customs authorities of a Member State authorize a...
CHAPTER 7 Simplified procedures for certain perishable goods
CHAPTER 8 Declarations of particulars and documents to be furnished
Article 178.(1) Where it is necessary to establish a customs value...
Article 179.(1) Except where it is essential for the correct application...
Article 180.Where computerized systems are used, or where the goods concerned...
Article 181.(1) The person referred to in Article 178 (2) shall...
Article 181a.(1) The customs authorities need not determine the customs valuation...
TITLE VI INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY
CHAPTER 1 Entry summary declaration
Section 2 Lodging of an entry summary declaration
Article 183.(1) The entry summary declaration shall be made electronically. It...
Article 183a.(1) The data provided under a transit procedure may be...
Article 183b.In the case of combined transportation, where the active means...
Article 183c.In the case of maritime or air traffic where a...
Article 183d.(1) Where an active means of transport entering the customs...
Article 184.(1) Goods covered by a summary declaration which have not...
CHAPTER 3 Special provisions applicable to goods consigned by sea or air
Section 2 Special provisions applicable to the cabin baggage and hold baggage of travellers
Article 190.For the purposes of this section: Community airport means any...
Article 191.For the purposes of this section, in the case of...
Article 192.Any controls and any formalities applicable to: the cabin and...
Article 193.Any controls and any formalities applicable to the baggage of...
Article 194.(1) Where baggage arriving at a Community airport on board...
Article 195.The Member States shall take the necessary measures to ensure...
Article 196.Hold baggage registered in a Community airport shall be identified...
Article 197.Each Member State shall provide the Commission with a list...
TITLE VII CUSTOMS DECLARATIONS - NORMAL PROCEDURE
CHAPTER 1 Customs declarations in writing
Article 198.(1) Where a customs declaration covers two or more articles,...
Article 199.(1) Without prejudice to the possible application of penal provisions,...
Article 200.Documents accompanying a declaration shall be kept by the customs...
Article 201.(1) The customs declaration shall be lodged at one of...
Article 202.(1) The declaration shall be lodged with the competent customs...
Article 203.(1) The date of acceptance of the declaration shall be...
Article 204.The customs authorities may allow or require the corrections referred...
Article 205.(1) The official model for written declarations to customs by...
Article 206.The Single Administrative Document form shall, where necessary, also be...
Article 207.Without prejudice to Article 205 (3), the customs administrations of...
Article 208.(1) The Single Administrative Document shall be presented in subsets...
Article 209.(1) Where Article 208 (2) is applied, each party involved...
Article 210.Where the Single Administrative Document is used to cover several...
Article 211.The declaration must be drawn up in one of the...
Article 212.(1) The Single Administrative Document must be completed in accordance...
Article 213.The codes to be used in completing the forms referred...
Article 214.In cases where the rules require supplementary copies of the...
Article 215.(1) The forms referred to in Article 205 (1) shall...
Section 3 Particulars required according to the customs procedure concerned
Section 4 Documents to accompany the customs declaration
Article 218.(1) The following documents shall accompany the customs declaration for...
Article 219.(1) The goods that are the subject of the transit...
Article 220.(1) Without prejudice to specific provisions, the documents to accompany...
Article 221.(1) The export or re-export declaration shall be accompanied by...
CHAPTER 2 Customs declarations made using a data-processing technique
CHAPTER 3 Customs declarations made orally or by any other act
Article 225.Customs declarations may be made orally for the release for...
Article 226.Customs declarations may be made orally for the export of:...
Article 227.(1) The customs authorities may provide that Articles 225 and...
Article 228.Where goods declared to customs orally in accordance with Articles...
Article 229.(1) Customs declarations may be made orally for the temporary...
Section 2 Customs declarations made by any other act
Article 230.The following, where not expressly declared to customs, shall be...
Article 231.The following, where not expressly declared to customs, shall be...
Article 232.(1) The following, where not declared to customs in writing...
Article 233.(1.) For the purposes of Articles 230 to 232, the...
Article 234.(1) Where the conditions of Articles 230 to 232 are...
Article 239.(1) The goods shall be examined in the places designated...
Article 240.(1) Where the customs authorities elect to examine goods they...
Article 241.(1) The declarant or the person designated by him to...
Article 242.(1) Where the customs authorities decide to take samples, they...
Article 243.(1) The declarant or the person designated by him to...
Article 244.Where the customs authorities take samples for analysis or more...
Article 245.(1) The quantities taken by the customs office as samples...
Article 246.(1) Unless destroyed by the analysis or more detailed examination,...
Article 247.(1) Where the customs authorities verify the declarations and accompanying...
Article 248.(1) The granting of release shall give rise to the...
Article 249.(1) The customs authorities shall determine the form of release,...
Article 250.(1) Where the customs authorities have been unable to grant...
Article 251.By way of derogation from Article 66 (2) of the...
Article 252.Where the customs authorities sell Community goods in accordance with...
TITLE IX SIMPLIFIED PROCEDURES
Article 253b.(1) Applications for authorisation of the simplified declaration or the...
Article 253c.(1) Authorisation for the simplified declaration procedure shall be granted...
Article 253d.(1) An authorisation for the simplified declaration or the local...
Article 253e.(1) When the holder of the authorisation has, to the...
Article 253f.(1) Where a holder of an authorisation is temporarily unable...
Article 253g.Without prejudice to Article 9 of the Code and Article...
CHAPTER 1A Single authorisation for the simplified declaration or the local clearance procedure
CHAPTER 2 Declarations for release for free circulation
Section 1 Incomplete declarations
Article 254.If the declarant so requests, the customs authorities may accept...
Article 255.(1) Declarations for release for free circulation which the customs...
Article 256.(1) The period allowed by the customs authorities to the...
Article 257.(1) The customs authorities' acceptance of an incomplete declaration shall...
Article 258.If, at the expiry of the period referred to in...
Article 259.An incomplete declaration accepted under the conditions set out in...
Section 3 Local clearance procedure
Article 263.Authorization to use the local clearance procedure shall be granted...
Article 264.(1) Authorisation to use the local clearance procedure shall be...
Article 266.(1) To enable the customs authorities to satisfy themselves as...
Article 267.The authorization referred to in Article 263 shall lay down...
CHAPTER 3 Declarations for a customs procedure with economic impact
Article 279.The export formalities provided for in Articles 786 to 796e...
Section 3 Local clearance procedure
Article 283.Authorisation to use the local clearance procedure shall be granted...
Article 285.(1) The approved exporter shall, before removal of the goods...
Article 285a.(1) The customs authorities may exempt the approved exporter from...
Article 285b.(1) The information referred to in point (a) of the...
Article 286.(1) To check that the goods have actually left the...
Article 287.(1) The authorisation referred to in Article 283 shall specify...
PART II CUSTOMS-APPROVED TREATMENT OR USE
TITLE I RELEASE FOR FREE CIRCULATION
Article 291.(1) This chapter applies where it is provided that goods...
Article 292.(1) The granting of a favourable tariff treatment in accordance...
Article 293.(1) An authorisation using the model set out in Annex...
Article 294.(1) The customs authorities may issue a retroactive authorisation. Without...
Article 295.The expiry of an authorisation shall not affect goods which...
Article 296.(1) The transfer of goods between different places designated in...
Article 297.(1) In the case of the transfer of materials for...
Article 298.(1) The customs authorities may, subject to conditions they shall...
Article 299.Where the customs authorities agree that the use of the...
Article 300.(1) The goods referred to in Article 291(1) shall remain...
CHAPTER 3 Management of tariff measures
TITLE II CUSTOMS STATUS OF GOODS AND TRANSIT
CHAPTER 3 Customs status of goods
Article 313.(1) Subject to Article 180 of the Code and the...
Article 313a.A regular shipping service’ means a service which carries goods...
Article 313b.(1) A shipping company may be authorised to establish regular...
Article 313c.(1) Once a regular shipping service has been authorised in...
Article 313d.(1) The shipping company authorised to establish regular shipping services...
Article 313e.When a vessel registered to a regular shipping service is...
Article 313f.(1) The customs authorities may require proof from the shipping...
Article 314.(1) Where goods are not deemed to be Community goods...
Article 314a.The customs administrations of the Member States shall assist one...
Section 2 Proof of Community status
Article 314b.For the purposes of this Section, ‘ competent office ’...
Article 314c.(1) Without prejudice to goods placed under the internal Community...
Subsection 3 Other proof specific to certain operations
Article 319.(1) Where goods are transported under cover of a TIR...
Article 320.If it is necessary to establish the Community status of...
Article 321.If it is necessary to establish the Community status of...
Article 322.(1) If it is necessary to establish the Community status...
Article 323.If it is necessary to establish the Community status of...
Subsection 4 Proof of Community status of goods provided by an authorised consignor
Article 324a.(1) The customs authorities of each Member State may authorise...
Article 324b.The authorisation shall specify, in particular: the office assigned responsibility...
Article 324c.(1) The authorisation shall stipulate that the front of the...
Article 324d.(1) The authorised consignor may be authorised not to sign...
Article 324e.(1) The customs authorities of the Member States may authorise...
Article 324f.The authorised consignor shall make a copy of each T2L...
Article 326.(1) A T2M form shall be presented in respect of...
Article 327.(1) The form for the T2M document shall conform to...
Article 328.The booklet of T2M forms shall be issued at the...
Article 329.The master of the Community fishing vessel shall complete box...
Article 330.The master of a vessel referred to in point (b)...
Article 331.When the products or goods referred to in point (a)...
Article 332.(1) Where products or goods covered by a T2M form...
Article 333.(1) Where products or goods covered by a T2M form...
Article 334.All T2M forms, whether initial or ‘ Extract ’ ,...
Article 335.By way of derogation from Articles 332, 333 and 334,...
Article 336.The booklet containing the T2M forms shall be produced whenever...
Article 340a.The provisions of this Chapter shall apply to external and...
Article 340b.For the purposes of this Chapter, the following definitions shall...
Article 340c.(1) Community goods shall be placed under the internal Community...
Article 340d.Goods to which the Community transit procedure applies may be...
Article 340e.(1) The Community transit procedure shall be compulsory in respect...
Article 341.The provisions of Chapters 1 and 2 of Title VII...
Article 342.(1) The guarantee furnished by the principal shall be valid...
Article 343.Each Member State shall enter into the computerised system the...
Article 343a.Each Member State shall notify the Commission of any central...
Article 344.The characteristics of the forms other than the Single Administrative...
Article 344a.(1) In the framework of the Community transit procedure, formalities...
Subsection 1 Individual guarantee
Article 345.(1) The individual guarantee shall cover the full amount of...
Article 346.(1) An individual guarantee furnished by a guarantor shall correspond...
Article 347.(1) In the case referred to in Article 345(3), the...
Article 348.(1) The office of guarantee shall revoke its decision accepting...
Subsection 2 Means of transport and declarations
Article 349.(1) Each transit declaration shall include only the goods loaded...
Article 351.In the case of consignments comprising both goods which must...
Article 353.(1) Transit declarations shall comply with the structure and particulars...
Article 353a.(1) For the application of Article 353(2)(a), the traveller shall...
Subsection 1 General provisions concerning simplifications
Article 372.(1) Following an application by the principal or the consignee,...
Article 373.(1) The authorisations referred to in Article 372(1) shall be...
Article 374.(1) An application for authorisation to use simplifications, hereinafter referred...
Article 375.(1) The application shall be lodged with the customs authorities...
Article 376.(1) The dated and signed original of the authorisation and...
Article 377.(1) The holder of an authorisation shall inform the customs...
Article 378.(1) The customs authorities shall keep applications and attached supporting...
Subsection 2 Comprehensive guarantee and guarantee waiver
Article 379.(1) The principal may use a comprehensive guarantee, or guarantee...
Article 380.(1) The amount to be covered by the comprehensive guarantee...
Article 380a.For each comprehensive guarantee and/or each guarantee waiver: a ‘...
Article 381.(1) To be authorised to furnish a comprehensive guarantee in...
Article 382.(1) The comprehensive guarantee shall be furnished by a guarantor....
Article 383.(1) On the basis of the authorisation, the customs authorities...
Article 384.(1) Article 348(1) and the first subparagraph of Article 348(2)...
Subsection 8 Simplified procedures for goods carried by rail or in large containers
A. General provisions relating to carriage by rail
Article 412.Article 359 shall not apply to the carriage of goods...
Article 413.Where the Community transit procedure is applicable, formalities under that...
Article 414.The CIM consignment note shall be equivalent to a Community...
Article 415.The railway company of each Member State shall make the...
Article 416.(1) A railway company which accepts goods for carriage under...
Article 417.The railway companies shall ensure that consignments transported under the...
Article 418.Where the contract of carriage is modified so that: a...
Article 419.(1) The consignment note CIM shall be produced at the...
Article 420.As a general rule and having regard to the identification...
Article 421.(1) In the cases referred to in the first subparagraph...
Article 422.(1) Article 419 and 420 shall apply to a transport...
Article 423.(1) Where a transport operation starts outside the customs territory...
Article 424.(1) Where a transport operation starts and is to end...
Article 425.Goods which are transported under Articles 423 (1) or 424...
B. Provisions relating to goods carried in large containers
Article 426.Where the Community transit procedure is applicable, formalities under that...
Article 427.For the purpose of Articles 426 to 442: ‘transport undertaking’...
Article 428.TR transfer notes used by transport undertakings shall have the...
Article 429.(1) In each Member State the transport undertaking shall make...
Article 430.(1) In the case of transport operations referred to in...
Article 431.If customs formalities have to be carried out during carriage...
Article 432.The transport undertaking shall ensure that transport operations carried out...
Article 433.Where a contract of carriage is modified so that: a...
Article 434.(1) Where a transport operation to which the Community transit...
Article 435.Identification of goods shall be ensured in accordance with Article...
Article 436.(1) In the cases referred to in the first subparagraph...
Article 437.(1) Where a transport operation starts within the customs territory...
Article 438.(1) Where a transport operation starts outside the customs territory...
Article 439.(1) Where a transport operation starts and is to end...
Article 440.Goods which are transported under Articles 438 (1) or 439...
D. Scope of the normal procedures and the simplified procedures
Subsection 11 Simplified procedure for transport by pipeline
Section 4 Customs debt and recovery
Article 450a.The time limit referred to in the third indent of...
Article 450b.(1) Where, following initiation of recovery proceedings for other charges,...
Article 450c.(1) Where the procedure has not been discharged, the customs...
Article 450d.The Member States shall assist each other in determining the...
CHAPTER 9 Transport under the TIR or ATA procedure
Article 454.(1) This section shall apply to the transport of goods...
Article 454a.(1) Following an application by the consignee, the customs authorities...
Article 454b.(1) In respect of goods arriving at his premises, or...
Article 454c.(1) The TIR carnet holder shall have fulfilled his obligations...
Article 455.(1) The customs office of destination or exit shall complete...
Article 455a.(1) When the customs authorities of the Member State of...
Article 455b.(1) The proof that the TIR operation has terminated within...
Article 457c.(1) This Article shall apply without prejudice to the specific...
Article 457d.(1) Where an offence or irregularity is found to have...
Article 458.(1) The customs authorities shall designate a coordinating office in...
Article 459.(1) Where the customs authorities of a Member State establish...
Article 460.(1) The amount of duties and taxes arising from the...
Article 461.(1) Where it is established that the offence or irregularity...
TITLE III CUSTOMS PROCEDURES WITH ECONOMIC IMPACT
CHAPTER 1 Basic provisions common to more than one of the arrangements
Section 5 The decision on authorisation
Article 505.The customs authorities competent to decide shall grant the authorisation...
Article 506.The applicant shall be informed of the decision to issue...
Article 507.(1) Without prejudice to Article 508, an authorisation shall take...
Article 508.(1) Except for the customs warehousing arrangements, the customs authorities...
Section 6 Other provisions concerning the operation of the arrangements
Article 511.The authorisation shall specify whether and under which conditions the...
Article 512.(1) Transfer between different places designated in the same authorisation...
Article 513.Transfer from one holder to another can only take place...
Article 514.The transfer involving an increased risk as set out in...
Section 2 Additional conditions concerning the granting of the authorisation
Section 4 Other provisions concerning the operation of the arrangements
Article 531.Non-Community goods may undergo the usual forms of handling listed...
Article 532.Goods may be temporarily removed for a period not exceeding...
Article 533.Applications for permission to carry out usual forms of handling...
Article 534.(1) Where Community goods are stored on the premises of...
Article 535.(1) Where operations of inward processing or processing under customs...
Section 2 Additional conditions concerning the granting of the authorisation
Article 537.An authorisation shall be granted only where the applicant has...
Article 538.An authorisation may also be granted for the goods referred...
Article 539.(1.) The economic conditions shall be deemed to be fulfilled...
Article 540.The authorisation shall specify the means and methods of identifying...
Section 3 Provisions concerning the operation of arrangements
Article 541.(1) The authorisation shall specify whether and under which conditions...
Article 542.(1) The authorisation shall specify the period for discharge. Where...
Article 543.(1) In the case of prior exportation the authorisation shall...
Article 544.For the purposes of discharging the arrangements or the claim...
Section 4 Provisions concerning the operation of the suspension system
Article 545.(1) Use of equivalent goods for processing operations in accordance...
Article 546.The authorisation shall specify whether compensating products or goods in...
Article 547.In case of release for free circulation of compensating products,...
Article 547a.The import duties to be charged under Article 121(1) of...
Article 548.(1) The list of compensating products subject to the import...
Article 549.(1) Where the compensating products or goods in the unaltered...
Section 5 Provision concerning the operation of the drawback system
CHAPTER 5 Temporary importation
Section 2 Conditions for total relief from import duties
Subsection 1 Means of transport
Article 556.Total relief from import duties shall be granted for pallets....
Article 557.(1) Total relief from import duties shall be granted for...
Article 558.(1) Total relief from import duties shall be granted for...
Article 559.Persons established in the customs territory of the Community shall...
Article 560.(1) Natural persons established in the customs territory of the...
Article 561.(1) Total relief from import duties shall be granted where...
Article 562.Without prejudice to other special provisions, the periods for discharge...
Article 571.Total relief from import duties shall be granted where packings:...
Article 572.(1) Total relief from import duties shall be granted where...
Article 573.Total relief from import duties shall be granted for the...
Article 574.Total relief from import duties shall be granted where samples...
Article 575.Total relief from import duties shall be granted where replacement...
Subsection 7 Spare parts, accessories and equipment; other goods
Section 3 Provisions concerning the operation of the arrangements
Article 579.Where personal effects, goods imported for sports purposes or means...
Article 580.(1) Declarations for entry for the arrangements using ATA/CPD carnets...
Article 581.(1) Without prejudice to the special guarantee systems for ATA/CPD...
Article 582.(1) Where goods placed under the arrangements in accordance with...
Article 583.Where the goods placed under the arrangements are entered for...
Article 584.For means of rail transport used jointly under an agreement,...
TITLE IV IMPLEMENTING PROVISIONS RELATING TO EXPORTATION
CHAPTER 1 General provisions for customs declarations
Article 592a.Articles 592b to 592f shall not apply to the following...
Article 592b.(1) Whenever goods leaving the customs territory of the Community...
Article 592c.(1) In the case of inter-modal transportation, where goods are...
Article 592d.(1) The deadlines laid down in Articles 592b and 592c...
Article 592e.(1) The competent customs office shall, upon receipt of the...
Article 592f.(1) Where it is found that goods presented to customs...
Article 592g.Where goods covered by an exemption, under Article 592a(c) to...
CHAPTER 2 Permanent exportation
Article 786.(1) The export procedure, within the meaning of Article 161(1)...
Article 787.(1) Export declarations shall comply with the provisions relating to...
Article 788.(1) The exporter, within the meaning of Article 161 (5)...
Article 789.In cases involving sub-contracting, the export declaration may also be...
Article 790.Where, for administrative reasons, the first sentence of Article 161...
Article 791.(1) Where there are duly justified good reasons, an export...
Article 792.(1) Without prejudice to Article 207, where the export declaration...
Article 792a.(1) Where goods released for export do not leave the...
Article 792b.Articles 796da and 796e shall apply mutatis mutandis in cases...
Article 793.(1) Copy 3 of the single administrative document or the...
Article 793a.(1) The customs office of exit shall carry out appropriate...
Article 794.(1) Goods not subject to prohibition or restriction and not...
Article 795.(1) Where goods have left the customs territory of the...
Article 796a.(1) The customs office of export shall authorise release of...
Article 796b.(1) On release of the goods, the customs office of...
Article 796c.The customs authorities may require notification of the arrival of...
Article 796d.(1) Without prejudice to point (b) of the second subparagraph...
Article 796da.(1) Where, after 90 days from the release of goods...
Article 796e.(1) The customs office of export shall certify the exit...
TITLE V OTHER CUSTOMS-APPROVED TREATMENTS OR USES
CHAPTER 1 Free zones and free warehouses
Section 1 Provisions common to Sections 2 and 3
Section 2 Provisions applicable to free zones of control type I and to free warehouses
Article 808.Commercial policy measures provided for in Community acts shall be...
Article 809.Where the elements for assessment of the customs debt to...
Article 810.A victualling warehouse may be set up in a free...
Article 812.Where the customs authorities certify the Community or non-Community status...
Section 3 Provisions applicable to free zones of control type II
TITLE VI GOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITY
CHAPTER 1 Exit summary declaration
Article 842a.(1) Without prejudice to paragraphs 3 and 4, where bringing...
Article 842b.(1) The exit summary declaration shall be made using a...
Article 842c.(1) In the case of inter-modal transportation, where goods are...
Article 842d.(1) The exit summary declaration shall be lodged at the...
Article 842e.(1) The deadlines referred to in Article 842d(1) shall not...
Article 842f.Where goods subject to an exit summary declaration have, after...
PART III PRIVILEGED OPERATIONS
Article 844.(1) In accordance with Article 185 (2) (b) of the...
Article 845.Returned goods shall be exempt from import duties even where...
Article 846.(1) By way of derogation from Article 186 of the...
Article 847.When completing the customs export formalities, the customs authorities shall,...
Article 848.(1) The following shall be accepted as returned goods: goods...
Article 849.(1) A declaration for release for free circulation relating to...
Article 850.Information sheet INF 3 shall be drawn up in an...
Article 851.(1) Subject to paragraph 3, information sheet INF 3 shall...
Article 852.(1) Information sheet INF 3 shall contain all items of...
Article 853.The original and one copy of information sheet INF 3...
Article 854.The customs office of reimportation shall record on the original...
Article 855.In the event of theft, loss or destruction of the...
Article 856.(1) At the request of the customs authorities at the...
TITLE II INCURRENCE OF THE DEBT
CHAPTER 3 Goods in special situations
Article 865.The presentation of a customs declaration for the goods in...
Article 865a.Where the entry summary declaration has been amended and the...
Article 866.Without prejudice to the provisions laid down concerning prohibitions or...
Article 867.The confiscation of goods pursuant to Article 233 (c) and...
Article 867a.(1) Non-Community goods which have been abandoned to the Exchequer...
TITLE III RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT
Article 868.Member States need not enter in the accounts amounts of...
Article 869.The customs authorities shall themselves decide not to enter uncollected...
Article 870.(1) Each Member State shall hold at the disposal of...
Article 871.(1) The customs authority shall transmit the case to the...
Article 872.The Commission shall send to the Member States a copy...
Article 872a.Where, at any time in the procedure provided for in...
Article 873.After consulting a group of experts composed of representatives of...
Article 874.The Member State concerned shall be notified of the decision...
Article 875.Where it is established by the decision referred to in...
Article 876.If the Commission fails to take a decision within the...
Article 876a.(1) The customs authorities shall suspend the debtor's obligation to...
TITLE IV REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES
CHAPTER 2 Implementing provisions relating to Articles 236 to 239 of the Code
Article 878.(1) Application for repayment or remission of import or export...
Article 879.(1) Applications for repayment or remission, accompanied by the documents...
Article 880.Without prejudice to any specific provisions adopted in this connection...
Article 881.(1) The customs office referred to in Article 879 may...
Article 882.(1) For returned goods on which export duties were levied...
Section 2 Procedure for granting repayment or remission
Article 883.The decision-making customs authority may authorize completion of the customs...
Article 884.Without prejudice to Article 883 and until a decision has...
Article 885.(1) Where an application for repayment or remission relates to...
Article 886.(1) When the decision-making customs authority possesses all the necessary...
Article 887.(1) The implementing customs office shall take steps to ensure:...
Article 888.A decision-making customs authority having approved an application for repayment...
Article 889.(1) Where the request for repayment or remission is based...
Article 890.The decision-making customs authority shall grant repayment or remission when:...
Article 891.Repayment or remission of duty shall not be granted where...
Article 892.Import duties shall not be repaid or remitted under Article...
Article 893.(1) Without prejudice to Article 900 (1) (c), the decision-making...
Article 894.Where destruction of the goods authorized by the decision-making customs...
Article 895.Where the authorization referred to in the second subparagraph of...
Article 896.(1) Goods which, under the common agricultural policy, are entered...
Article 897.Where it is not the complete article that is exported,...
Article 898.The amount referred to in Article 240 of the Code...
CHAPTER 3 Specific provisions relating to the application of Article 239 of the Code
Section 1 Decisions to be taken by the customs authorities of the Member States
Article 899.(1) Where the decision-making customs authority establishes that an application...
Article 900.(1) Import duties shall be repaid or remitted where:
Article 901.(1) Import duties shall be repaid or remitted where:
Article 903.(1) For returned goods in respect of which an export...
Article 904.Import duties shall not be repaid or remitted where the...
Article 904a.(1) When no communication is required under paragraph 2, each...
Section 2 Decisions to be taken by the Commission
Article 905.(1) Where the application for repayment or remission submitted under...
Article 906.The Commission shall forward to the Member States a copy...
Article 906a.Where, at any time in the procedure provided for in...
Article 907.After consulting a group of experts composed of representatives of...
Article 908.(1) The Member State concerned shall be notified of the...
Article 909.If the Commission fails to take a decision within the...
CHAPTER 4 Administrative assistance between the Customs authorities of the Member States
PART IVa CONTROLS ON THE USE AND/OR DESTINATION OF GOODS
Article 912a.(1) For purposes of this part: (a) ‘ competent authorities...
Article 912c.(1) The goods and the originals of the T5 control...
Article 912d.(1) Where the issue of the T5 control copy calls...
Article 912e.(1) Unless otherwise provided in the Community rules requiring a...
Article 912f.(1) The T5 control copy may be issued retrospectively on...
Article 912g.(1) The competent authorities of each Member State may, within...
ATTACHMENTS
IMPLEMENTING PROVISIONS FOR THE COMMUNITY CUSTOMS CODE ANNEXES
ANNEX 1 MODEL OF BINDING TARIFF INFORMATION (BTI) NOTIFICATION FORM
ANNEX 1b MODEL OF BINDING TARIFF INFORMATION (BTI) APPLICATION FORM
ANNEX 21 MOVEMENT CERTIFICATE EUR. 1 AND RELEVANT APPLICATIONS
ANNEX 25 AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS VALUE
ANNEX 27 MARKETING CENTRES FOR THE PURPOSE OF CALCULATING UNIT PRICES BY CLASSIFICATION HEADING
ANNEX 30 TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A COMMUNITY AIRPORT (Article 196)
ANNEX 31 MODEL OF SINGLE ADMINISTRATIVE DOCUMENT (eight-copy set)
ANNEX 33 MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM (eight-copy set)
ANNEX 37b STRUCTURED MESSAGES AND DATA CONTENT FOR THE IE (INFORMATION EXCHANGE)
ANNEX 37c ADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM
ANNEX 44 NOTES (to be added to the booklet containing the T2M forms)
ANNEX 44b PROVISIONS CONCERNING FORMS USED IN COMMUNITY TRANSIT
ANNEX 44c GOODS INVOLVING HIGHER RISK OF FRAUD (referred to in Article 340a)
ANNEX 45i (referred to in Articles 183(2), 787(2)(a) and 842b(3))
ANNEX 45j (referred to in Articles 183(2), 787(2)(a) and 842b(3))
ANNEX 51b EXPLANATORY NOTE ON COMPREHENSIVE GUARANTEE CERTIFICATES AND GUARANTEE WAIVER CERTIFICATES
ANNEX 52 LIST OF GOODS WHICH, WHEN TRANSPORTED, GIVE RISE TO AN INCREASE IN THE FLAT-RATE GUARANTEE
ANNEX 66 INSTRUCTIONS FOR USE OF THE FORMS REQUIRED TO DRAW UP CONTROL COPY T5
ANNEX 70 ECONOMIC CONDITIONS AND ADMINISTRATIVE COOPERATION (Articles 502 and 522)
ANNEX 72 LIST OF USUAL FORMS OF HANDLING REFERRED TO IN ARTICLE 531 AND ARTICLE 809
ANNEX 74 SPECIAL PROVISIONS CONCERNING EQUIVALENT GOODS (Article 541)
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