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Commission Regulation (EEC) No 2454/93 (repealed)Dangos y teitl llawn

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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)

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Section 2U.K.Customs declarations made by any other act

Article 230U.K.

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[F1;]

(e)

[F2portable musical instruments imported by travellers and entitled to relief as returned goods.]

Textual Amendments

Article 231U.K.

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[F1;]

(e)

[F2portable musical instruments of travellers.]

Textual Amendments

Article 232U.K.

[F31. 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, subject to Article 579:

(a) personal effects and goods for sports purposes imported by travellers in accordance with Article 563;

(b) the means of transport referred to in Articles 556 to 561;

(c) welfare materials for seafarers used on a vessel engaged in international maritime traffic pursuant to Article 564(a) [F1;]

[F2(d) portable musical instruments referred to in Article 569(1a).] ]

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.

Textual Amendments

Article 233U.K.

[F41.] 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:

  • (a)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):

  • (b)the sole act of crossing the frontier of the customs territory of the Community.

[F42. Where goods covered by point (a) of Article 230, point (a) of Article 231, point (a) of Article 232 (1) or Article 232 (2) contained in a passenger's baggage are carried by rail unaccompanied by the passenger and are declared to customs without the passenger being present in person, the document referred to in Annex 38a may be used within the terms and limitations set out in it.]

Textual Amendments

Article 234U.K.

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.

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