Chwilio Deddfwriaeth

Commission Regulation (EEC) No 2454/93 (repealed)Dangos y teitl llawn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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)

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[F1CHAPTER 1 U.K. General provisions for customs declarations

Article 592a U.K.

Articles 592b to 592f shall not apply to the following goods:

(a)

electrical energy;

(b)

goods leaving by pipeline;

(c)

letters, postcards, printed matter, including on electronic medium;

(d)

goods moved under the rules of the Universal Postal Union Convention;

(e)

[F2goods for which a customs declaration made by any other act is permitted in accordance with Articles 231, 232(2) and 233 with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009, pallets, containers, and means of road, rail, air, sea and inland waterway transport;]

(f)

goods contained in travellers’ personal luggage;

(g)

[F2goods for which an oral declaration is permitted in accordance with Articles 226, 227 and 229(2) with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009, pallets, containers, and means of road, rail, air, sea and inland waterway transport;]

(h)

goods covered by ATA and CPD Carnets;

(i)

goods moved under cover of the form 302 provided for under the Convention between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951 ;

(j)

[F3goods carried on board vessels of regular shipping services, duly certified in accordance with Article 313b; and goods on vessels or aircraft moving between Community ports or airports without any intervening call at any port or airport outside the customs territory of the Community;]

(k)

[F4weapons and military equipment brought out of the customs territory of the Community by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities;

(l)

[F2the following goods brought out of the customs territory of the Community directly to drilling or production platforms or wind turbines operated by a person established in the customs territory of the Community:

(i)

goods to be used for the construction, repair, maintenance or conversion of such platforms or wind turbines;

(ii)

goods to be fitted to or used to equip the said platforms or wind turbines;

(iii)

provisions to be used or consumed on the said platforms or wind turbines;]

(m)

goods in a consignment the intrinsic value of which does not exceed EUR 22 provided that the customs authorities accept, with the agreement of the economic operator, to carry out risk analysis using the information contained in, or provided by, the system used by the economic operator;]

(n)

[F5goods entitled to relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961 , the Vienna Convention on consular relations of 24 April 1963 or other consular conventions, or the New York Convention of 16 December 1969 on special missions;

(o)

goods which are supplied for incorporation as parts of or accessories in vessels and aircraft, motor fuels, lubricants and gas necessary for the operation of the vessels or aircraft, foodstuffs, and other items to be consumed or sold on board;

(p)

goods destined for territories within the customs territory of the Community where Directive 2006/112/EC or Directive 2008/118/EC does not apply, and goods dispatched from these territories to another destination in the customs territory of the Community, as well as goods dispatched from the customs territory of the Community to Heligoland, the Republic of San Marino and the Vatican City State.]

Article 592b U.K.

1. Whenever goods leaving the customs territory of the Community are covered by a customs declaration, this customs declaration shall be lodged at the competent customs office by the following deadlines:

(a) in the case of maritime traffic:

(i)

for containerised cargo, other than where point (iii) or (iv) applies, at least 24 hours before the goods are loaded onto the vessel on which they are to leave the customs territory of the Community;

(ii)

[F3for bulk/break bulk cargo, other than where point (iii) or (iv) applies, at least four hours before leaving the port in the customs territory of the Community;]

(iii)

for movement between the customs territory of the Community with the exception of the French overseas departments, the Azores, Madeira or the Canary Islands and Greenland, the Faeroe Islands, Ceuta, Melilla, Norway, Iceland, ports on the Baltic Sea, the North Sea, the Black Sea, the Mediterranean or all ports of Morocco, at least two hours before leaving the port in the customs territory of the Community;

(iv)

for movement, in cases other than those covered under point (iii), between the French overseas departments, the Azores, Madeira, the Canary Islands and territories outside the customs territory of the Community, where the duration of the voyage is less than 24 hours, at least two hours before leaving the port in the customs territory of the Community.

(b) in the case of air traffic, at least 30 minutes prior to departure from an airport in the customs territory of the Community;

(c) in the case of rail and inland waters traffic, at least two hours prior to departure from the customs office of exit;

(d) in the case of road traffic, at least one hour prior to departure from the customs office of exit;

[F6((e)] F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f) in cases where Regulation (EC) No 800/1999 applies, according to the rules of that Regulation.

[F22. Where the customs declaration is not lodged by use of a data processing technique, the time limits laid down in points (a)(iii) and (iv), (b), (c) and (d) of paragraph 1 shall be at least four hours.]

3. If the customs authorities’ computerised system is temporarily not functioning, the deadlines provided for in paragraph 1 shall still apply.

Article 592c U.K.

1. In the case of inter-modal transportation, where goods are transferred from one means of transport to another for transport out of the customs territory of the Community, the time limit for submission of the declaration shall correspond to the time limit applicable to the means of transport leaving the customs territory of the Community, as specified in Article 592b.

2. In the case of combined transportation, where the active means of transport crossing the border is only transporting another active means of transport, the time limit for the lodging of the declaration shall correspond to the time limit applicable to the active means of transport crossing the border, as specified in Article 592b.

Article 592d U.K.

1. The deadlines laid down in Articles 592b and 592c shall not apply where international agreements between the Community and third countries require the exchange of customs declaration data by deadlines different from those referred to in those Articles.

2. The time limit shall not, in any event, be reduced below the period required for completion of risk analysis before the goods leave the customs territory of the Community.

Article 592e U.K.

1. The competent customs office shall, upon receipt of the customs declaration, carry out appropriate risk analysis and customs controls, prior to release of the goods for exportation.

2. Goods may be released as soon as the risk analysis has been carried out and the results allow such a release.

Article 592f U.K.

1. Where it is found that goods presented to customs are not covered by a customs declaration containing the particulars necessary for the exit summary declaration, the person who brings the goods, or who assumes responsibility for the carriage of the goods out of the customs territory of the Community, shall lodge a customs declaration or an exit summary declaration immediately.

2. If the declarant lodges a customs declaration after the deadlines provided for in Articles 592b and 592c, this shall not preclude application of penalties laid down in the national legislation.

[F3Article 592g U.K.

Where goods covered by an exemption, under [F2Article 592a(c) to (p)] , from the requirement to lodge a customs declaration by the time limits set out in Articles 592b and 592c, are brought out of the customs territory of the Community, risk analysis shall be carried out upon presentation of the goods, where available on the basis of the customs declaration covering these goods.] ]

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