Commission Regulation (EEC) No 2454/93 (repealed)Dangos y teitl llawn

CHAPTER 3 Customs declarations made orally or by any other act

Section 1 Oral declarations

Article 225

Customs declarations may be made orally for the release for free circulation of the following goods:

(a)

goods of a non-commercial nature:

• contained in travellers' personal luggage, or

• sent to private individuals, or

• in other cases of negligible importance, where this is authorized by the customs authorities;

(b)

goods of a commercial nature provided:

• the total value per consignment and per declarant does not exceed the statistical threshold laid down in the Community provisions in force, and

• the consignment is not part of a regular series of similar consignments, and

• the goods are not being carried by an independent carrier as part of a larger freight movement;

(c)

the goods referred to in Article 229, where these qualify for relief as returned goods;

(d)

the goods referred to in Article 230 (b) and (c).

Article 226

Customs declarations may be made orally for the export of:

(a)

goods of a non-commercial nature:

• contained in travellers' personal luggage, or

• sent by private individuals;

(b)

the goods referred to in Article 225 (b);

(c)

the goods referred to in Article 231 (b) and (c);

(d)

other goods in cases of negligible economic importance, where this is authorized by the customs authorities.

Article 227

1. The customs authorities may provide that Articles 225 and 226 shall not apply where the person clearing the goods is acting on behalf of another person in his capacity as customs agent.

2. Where the customs authorities are not satisfied that the particulars declared are accurate or that they are complete, they may require a written declaration.

Article 228

Where goods declared to customs orally in accordance with Articles 225 and 226 are subject to import or export duty the customs authorities shall issue a receipt to the person concerned against payment of the duty owing.

Article 229

1. Customs declarations may be made orally for the temporary importation of the following goods, in accordance with the conditions laid down in Article 696:

• (a) animals and equipment listed in Article 685,

• packings listed in Article 679,

• radio and television production and broadcasting equipment and vehicles specially adapted for use for the above purpose and their equipment imported by public or private organizations establised outside the customs territory of the Community and approved by the customs authorities issuing the authorization for the procedure to import such equipment and vehicles,

• instruments and apparatus necessary for doctors to provide assistance for patients awaiting an organ transplant pursuant to Article 671 (2) (c);

(b) the goods referred to in Article 232;

(c) other goods, where this is authorized by the customs authorities.

2. The goods referred to in paragraph 1 may also be the subject of an oral declaration for re-exportation discharging a temporary importation procedure.

Section 2 Customs declarations made by any other act

Article 230

The following, where not expressly declared to customs, shall be considered to have been declared for release for free circulation by the act referred to in Article 233:

(a)

goods of a non-commercial nature contained in travellers' personal luggage entitled to relief either under Chapter I, Title XI of Council Regulation (EEC) No 918/83(1), or as returned goods;

(b)

goods entitled to relief under Chapter I, Titles IX and X of Council Regulation (EEC) No 918/83;

(c)

means of transport entitled to relief as returned goods;

(d)

goods imported in the context of traffic of negligible importance and exempted from the requirement to be conveyed to a customs office in accordance with Article 38 (4) of the Code, provided they are not subject to import duty.

Article 231

The following, where not expressly declared to customs, shall be considered to have been declared for export by the act referred to in Article 233 (b):

(a)

goods of a non-commercial nature not liable for export duty contained in travellers' personal luggage;

(b)

means of transport registered in the customs territory of the Community and intended to be re-imported;

(c)

goods referred to in Chapter II of Council Regulation (EEC) No 918/83;

(d)

other goods in cases of negligible economic importance, where this is authorized by the customs authorities.

Article 232

1. The following, where not declared to customs in writing or orally, shall be considered to have been declared for temporary importation by the act referred to in Article 233, in accordance with Articles 698 and 735:

(a) travellers' personal effects and goods imported for sports purposes listed in Article 684;

(b) the means of transport listed in Articles 718 to 725.

2. Where they are not declared to customs in writing or orally, the goods referred to in paragraph 1 shall be considered to have been declared for re-exportation discharging the temporary importation procedure by the act referred to in Article 233.

Article 233

For the purposes of Articles 230 to 232, the act which is considered to be a customs declaration may take the following forms:

(a)

in the case of goods conveyed to a customs office or to any other place designated or approved in accordance with Article 38 (1) (a) of the Code:

• going through the green or ‘nothing to declare’ channel in customs offices where the two-channel system is in operation,

• going through a customs office which does not operate the two-channel system without spontaneously making a customs declaration;

• 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;

(b)

in the case of exemption from the obligation to convey goods to customs in accordance with the provisions implementing Article 38 (4) of the Code, in the case of export in accordance with Article 231 and in the case of re-exportation in accordance with Article 232 (2):

• the sole act of crossing the frontier of the customs territory of the Community.

Article 234

1. Where the conditions of Articles 230 to 232 are fulfilled, the goods shall be considered to have been presented to customs within the meaning of Article 63 of the Code, the declaration to have been accepted and release to have been granted, at the time when the act referred to in Article 233 is carried out.

2. Where a check reveals that the act referred to in Article 233 has been carried out but the goods imported or taken out do not fulfil the conditions in Articles 230 to 232, the goods concerned shall be considered to have been imported or exported unlawfully.

Section 3 Provisions common to Sections 1 and 2

Article 235

The provisions of Articles 225 to 232 shall not apply to goods in respect of which the payment of refunds or other amounts or the repayment of duties is sought, or which are subject to a prohibition or restriction or to any other special formality.

Article 236

For the purposes of Sections 1 and 2, ‘traveller’ means:

A.

on import:

1.

any person temporarily entering the customs territory of the Community, not normally resident there, and

2.

any person returning to the customs territory of the Community where he is normally resident, after having been temporarily in a third country;

B.

on export:

1.

any person temporarily leaving the customs territory of the Community where he is normally resident, and

2.

any person leaving the customs territory of the Community after a temporary stay, not normally resident there.

Section 4 Postal traffic

Article 237

1. The following postal consignments shall be considered to have been declared to customs:

A.

for release for free circulation:

(a)

at the time when they are introduced into the customs territory of the Community:

• postcards and letters containing personal messages only,

• braille letters,

• printed matter not liable for import duties, and

• all other consignments sent by letter or parcel post which are exempt from the obligation to be conveyed to customs in accordance with provisions pursuant to Article 38 (4) of the Code;

(b)

at the time when they are presented to customs:

• consignments sent by letter or parcel post other than those referred to at (a), provided they are accompanied by a C1 and/or C2/CP3 declaration;

B.

for export:

(a)

at the time when they are accepted by the postal authorities, in the case of consignments by letter and parcel post which are not liable to export duties;

(b)

at the time of their presentation to customs, in the case of consignments sent by letter or parcel post which are liable to export duties, provided they are accompanied by a C1 and/or a C2/CP3 declaration.

2. The consignee, in the cases referred to in paragraph 1A, and the consignor, in the cases referred to in paragraph 1B, shall be considered to be the declarant and, where applicable, the debtor. The customs authorities may provide that the postal administration shall be considered as the declarant and, where applicable, as the debtor.

3. For the purposes of paragraph 1, goods not liable to duty shall be considered to have been presented to customs within the meaning of Article 63 of the Code, the customs declaration to have been accepted and release granted:

(a) in the case of imports, when the goods are delivered to the consignee;

(b) in the case of exports, when the goods are accepted by the postal authorities.

4. Where a consignment sent by letter or parcel post which is not exempt from the obligation to be conveyed to customs in accordance with provisions pursuant to Article 38 (4) of the Code is presented without a C1 and/or C2/CP3 declaration or where such declaration is incomplete, the customs authorities shall determine the form in which the customs declaration is to be made or supplemented.

Article 238

Article 237 shall not apply:

• to consignments containing goods for commercial purposes of an aggregate value exceeding the statistical threshold laid down by the Community provisions in force; the customs authorities may lay down higher thresholds,

• to consignments containing goods for commercial purposes which form part of a regular series of like operations,

• where a customs declaration is made in writing, orally or using a data-processing technique,

• to consignments containing the goods referred to in Article 235.

(1)

OJ No L 105, 23. 4. 1983, p. 1.