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Regulation (EU) No 952/2013 of the European Parliament and of the CouncilDangos y teitl llawn

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)

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  1. Introductory Text

  2. TITLE I GENERAL PROVISIONS

    1. CHAPTER 1 Scope of the customs legislation, mission of customs and definitions

      1. Article 1.Subject matter and scope

      2. Article 2.Delegation of power

      3. Article 3.Mission of customs authorities

      4. Article 4.Customs territory

      5. Article 5.Definitions

    2. CHAPTER 2 Rights and obligations of persons with regard to the customs legislation

      1. Section 1 Provision of information

        1. Article 6.Means for the exchange and storage of information and common data requirements

        2. Article 7.Delegation of power

        3. Article 8.Conferral of implementing powers

        4. Article 9.Registration

        5. Article 10.Delegation of power

        6. Article 11.Conferral of implementing powers

        7. Article 12.Communication of information and data protection

        8. Article 13.Exchange of additional information between customs authorities and economic operators

        9. Article 14.Provision of information by the customs authorities

        10. Article 15.Provision of information to the customs authorities

        11. Article 16.Electronic systems

        12. Article 17.Conferral of implementing powers

      2. Section 2 Customs representation

        1. Article 18.Customs representative

        2. Article 19.Empowerment

        3. Article 20.Delegation of power

        4. Article 21.Conferral of implementing powers

      3. Section 3 Decisions relating to the application of the customs legislation

        1. Article 22.Decisions taken upon application

        2. Article 23.Management of decisions taken upon application

        3. Article 24.Delegation of power

        4. Article 25.Conferral of implementing powers

        5. Article 26.Union-wide validity of decisions

        6. Article 27.Annulment of favourable decisions

        7. Article 28.Revocation and amendment of favourable decisions

        8. Article 29.Decisions taken without prior application

        9. Article 30.Limitations applicable to decisions on goods placed under a customs procedure or in temporary storage

        10. Article 31.Delegation of power

        11. Article 32.Conferral of implementing powers

        12. Article 33.Decisions relating to binding information

        13. Article 34.Management of decisions relating to binding information

        14. Article 35.Decisions relating to binding information with regard to other factors

        15. Article 36.Delegation of power

        16. Article 37.Conferral of implementing powers

      4. Section 4 Authorised economic operator

        1. Article 38.Application and authorisation

        2. Article 39.Granting of status

        3. Article 40.Delegation of power

        4. Article 41.Conferral of implementing powers

      5. Section 5 Penalties

        1. Article 42.Application of penalties

      6. Section 6 Appeals

        1. Article 43.Decisions taken by a judicial authority

        2. Article 44.Right of appeal

        3. Article 45.Suspension of implementation

      7. Section 7 Control of goods

        1. Article 46.Risk management and customs controls

        2. Article 47.Cooperation between authorities

        3. Article 48.Post-release control

        4. Article 49.Intra-Union flights and sea crossings

        5. Article 50.Conferral of implementing powers

      8. Section 8 Keeping of documents and other information, and charges and costs

        1. Article 51.Keeping of documents and other information

        2. Article 52.Charges and costs

    3. CHAPTER 3 Currency conversion and time-limits

      1. Article 53.Currency conversion

      2. Article 54.Conferral of implementing powers

      3. Article 55.Periods, dates and time-limits

  3. TITLE II FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED

    1. CHAPTER 1 Common Customs Tariff and tariff classification of goods

      1. Article 56.Common Customs Tariff and surveillance

      2. Article 57.Tariff classification of goods

      3. Article 58.Conferral of implementing powers

    2. CHAPTER 2 Origin of goods

      1. Section 1 Non-preferential origin

        1. Article 59.Scope

        2. Article 60.Acquisition of origin

        3. Article 61.Proof of origin

        4. Article 62.Delegation of power

        5. Article 63.Conferral of implementing powers

      2. Section 2 Preferential origin

        1. Article 64.Preferential origin of goods

        2. Article 65.Delegation of power

        3. Article 66.Conferral of implementing powers

      3. Section 3 Determination of origin of specific goods

        1. Article 67.Measures taken by the Commission

        2. Article 68.Conferral of implementing powers

    3. CHAPTER 3 Value of goods for customs purposes

      1. Article 69.Scope

      2. Article 70.Method of customs valuation based on the transaction value

      3. Article 71.Elements of the transaction value

      4. Article 72.Elements not to be included in the customs value

      5. Article 73.Simplification

      6. Article 74.Secondary methods of customs valuation

      7. Article 75.Delegation of power

      8. Article 76.Conferral of implementing powers

  4. TITLE III CUSTOMS DEBT AND GUARANTEES

    1. CHAPTER 1 Incurrence of a customs debt

      1. Section 1 Customs debt on import

        1. Article 77.Release for free circulation and temporary admission

        2. Article 78.Special provisions relating to non-originating goods

        3. Article 79.Customs debt incurred through non-compliance

        4. Article 80.Deduction of an amount of import duty already paid

      2. Section 2 Customs debt on export

        1. Article 81.Export and outward processing

        2. Article 82.Customs debt incurred through non-compliance

      3. Section 3 Provisions common to customs debts incurred on import and export

        1. Article 83.Prohibitions and restrictions

        2. Article 84.Several debtors

        3. Article 85.General rules for calculating the amount of import or export duty

        4. Article 86.Special rules for calculating the amount of import duty

        5. Article 87.Place where the customs debt is incurred

        6. Article 88.Delegation of power

    2. CHAPTER 2 Guarantee for a potential or existing customs debt

      1. Article 89.General provisions

      2. Article 90.Compulsory guarantee

      3. Article 91.Optional guarantee

      4. Article 92.Provision of a guarantee

      5. Article 93.Choice of guarantee

      6. Article 94.Guarantor

      7. Article 95.Comprehensive guarantee

      8. Article 96.Temporary prohibitions relating to the use of comprehensive guarantees

      9. Article 97.Additional or replacement guarantee

      10. Article 98.Release of the guarantee

      11. Article 99.Delegation of power

      12. Article 100.Conferral of implementing powers

    3. CHAPTER 3 Recovery, payment, repayment and remission of the amount of import or export duty

      1. Section 1 Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts

        1. Article 101.Determination of the amount of import or export duty

        2. Article 102.Notification of the customs debt

        3. Article 103.Limitation of the customs debt

        4. Article 104.Entry in the accounts

        5. Article 105.Time of entry in the accounts

        6. Article 106.Delegation of power

        7. Article 107.Conferral of implementing powers

      2. Section 2 Payment of the amount of import or export duty

        1. Article 108.General time-limits for payment and suspension of the time-limit for payment

        2. Article 109.Payment

        3. Article 110.Deferment of payment

        4. Article 111.Periods for which payment is deferred

        5. Article 112.Other payment facilities

        6. Article 113.Enforcement of payment

        7. Article 114.Interest on arrears

        8. Article 115.Delegation of power

      3. Section 3 Repayment and remission

        1. Article 116.General provisions

        2. Article 117.Overcharged amounts of import or export duty

        3. Article 118.Defective goods or goods not complying with the terms of the contract

        4. Article 119.Error by the competent authorities

        5. Article 120.Equity

        6. Article 121.Procedure for repayment and remission

        7. Article 122.Delegation of power

        8. Article 123.Conferral of implementing powers

    4. CHAPTER 4 Extinguishment of a customs debt

      1. Article 124.Extinguishment

      2. Article 125.Application of penalties

      3. Article 126. Delegation of power

  5. TITLE IV GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION

    1. CHAPTER 1 Entry summary declaration

      1. Article 127.Lodging of an entry summary declaration

      2. Article 128.Risk analysis

      3. Article 129.Amendment and invalidation of an entry summary declaration

      4. Article 130.Declarations lodged instead of an entry summary declaration

      5. Article 131.Delegation of power

      6. Article 132.Conferral of implementing powers

    2. CHAPTER 2 Arrival of goods

      1. Section 1 Entry of goods into the customs territory of the Union

        1. Article 133.Notification of arrival of a sea-going vessel or of an aircraft

        2. Article 134.Customs supervision

        3. Article 135.Conveyance to the appropriate place

        4. Article 136. Goods that have temporarily left the customs territory of the Union by sea or air

        5. Article 137.Conveyance under special circumstances

        6. Article 138.Conferral of implementing powers

      2. Section 2 Presentation, unloading and examination of goods

        1. Article 139.Presentation of goods to customs

        2. Article 140.Unloading and examination of goods

        3. Article 141.Goods moved under transit

        4. Article 142.Delegation of power

        5. Article 143.Conferral of implementing powers

      3. Section 3 Temporary storage of goods

        1. Article 144.Goods in temporary storage

        2. Article 145.Temporary storage declaration

        3. Article 146.Amendment and invalidation of a temporary storage declaration

        4. Article 147.Conditions and responsibilities for the temporary storage of goods

        5. Article 148.Authorisation for the operation of temporary storage facilities

        6. Article 149.End of temporary storage

        7. Article 150.Choice of a customs procedure

        8. Article 151.Delegation of power

        9. Article 152.Conferral of implementing power

  6. TITLE V GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

    1. CHAPTER 1 Customs status of goods

      1. Article 153.Presumption of customs status of Union goods

      2. Article 154.Loss of customs status of Union goods

      3. Article 155.Union goods leaving the customs territory of the Union temporarily

      4. Article 156.Delegation of power

      5. Article 157.Conferral of implementing powers

    2. CHAPTER 2 Placing goods under a customs procedure

      1. Section 1 General provisions

        1. Article 158.Customs declaration of goods and customs supervision of Union goods

        2. Article 159.Competent customs offices

        3. Article 160.Delegation of power

        4. Article 161.Conferral of implementing powers

      2. Section 2 Standard customs declarations

        1. Article 162.Content of a standard customs declaration

        2. Article 163.Supporting documents

        3. Article 164.Delegation of power

        4. Article 165.Conferral of implementing powers

      3. Section 3 Simplified customs declarations

        1. Article 166.Simplified declaration

        2. Article 167.Supplementary declaration

        3. Article 168.Delegation of power

        4. Article 169.Conferral of implementing powers

      4. Section 4 Provisions applying to all customs declarations

        1. Article 170.Lodging a customs declaration

        2. Article 171.Lodging a customs declaration prior to the presentation of the goods

        3. Article 172.Acceptance of a customs declaration

        4. Article 173.Amendment of a customs declaration

        5. Article 174.Invalidation of a customs declaration

        6. Article 175.Delegation of power

        7. Article 176.Conferral of implementing powers

      5. Section 5 Other simplifications

        1. Article 177.Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings

        2. Article 178.Conferral of implementing powers

        3. Article 179.Centralised clearance

        4. Article 180.Delegation of power

        5. Article 181.Conferral of implementing powers

        6. Article 182.Entry in the declarant's records

        7. Article 183.Delegation of power

        8. Article 184.Conferral of implementing powers

        9. Article 185.Self-assessment

        10. Article 186.Delegation of power

        11. Article 187.Conferral of implementing powers

    3. CHAPTER 3 Verification and release of goods

      1. Section 1 Verification

        1. Article 188.Verification of a customs declaration

        2. Article 189.Examination and sampling of goods

        3. Article 190.Partial examination and sampling of goods

        4. Article 191.Results of the verification

        5. Article 192.Identification measures

        6. Article 193.Conferral of implementing powers

      2. Section 2 Release

        1. Article 194.Release of the goods

        2. Article 195.Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee

        3. Article 196.Delegation of power

    4. CHAPTER 4 Disposal of goods

      1. Article 197.Destruction of goods

      2. Article 198.Measures to be taken by the customs authorities

      3. Article 199.Abandonment

      4. Article 200.Conferral of implementing powers

  7. TITLE VI RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY

    1. CHAPTER 1 Release for free circulation

      1. Article 201.Scope and effect

      2. Article 202.Commercial policy measures

    2. CHAPTER 2 Relief from import duty

      1. Section 1 Returned goods

        1. Article 203.Scope and effect

        2. Article 204.Goods which benefited from measures laid down under the common agricultural policy

        3. Article 205.Goods previously placed under the inward processing procedure

        4. Article 206.Delegation of power

        5. Article 207.Conferral of implementing powers

      2. Section 2 Sea-fishing and products taken from the sea

        1. Article 208.Products of sea-fishing and other products taken from the sea

        2. Article 209.Conferral of implementing powers

  8. TITLE VII SPECIAL PROCEDURES

    1. CHAPTER 1 General provisions

      1. Article 210.Scope

      2. Article 211.Authorisation

      3. Article 212.Delegation of power

      4. Article 213.Conferral of implementing powers

      5. Article 214.Records

      6. Article 215.Discharge of a special procedure

      7. Article 216.Delegation of power

      8. Article 217.Conferral of implementing powers

      9. Article 218.Transfer of rights and obligations

      10. Article 219.Movement of goods

      11. Article 220.Usual forms of handling

      12. Article 221.Delegation of power

      13. Article 222.Conferral of implementing powers

      14. Article 223.Equivalent goods

      15. Article 224.Delegation of power

      16. Article 225.Conferral of implementing powers

    2. CHAPTER 2 Transit

      1. Section 1 External and internal transit

        1. Article 226.External transit

        2. Article 227.Internal transit

        3. Article 228.Single territory for transit purposes

        4. Article 229.Exclusion of persons from TIR operations

        5. Article 230.Authorised consignee for TIR purposes

        6. Article 231.Delegation of power

        7. Article 232.Conferral of implementing powers

      2. Section 2 Union transit

        1. Article 233.Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure

        2. Article 234.Goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure

        3. Article 235.Delegation of power

        4. Article 236.Conferral of implementing powers

    3. CHAPTER 3 Storage

      1. Section 1 Common provisions

        1. Article 237.Scope

        2. Article 238.Duration of a storage procedure

        3. Article 239.Conferral of implementing powers

      2. Section 2 Customs warehousing

        1. Article 240.Storage in customs warehouses

        2. Article 241.Processing

        3. Article 242.Responsibilities of the holder of the authorisation or procedure

      3. Section 3 Free zones

        1. Article 243.Designation of free zones

        2. Article 244.Buildings and activities in free zones

        3. Article 245.Presentation of goods and their placing under the procedure

        4. Article 246.Union goods in free zones

        5. Article 247.Non-Union goods in free zones

        6. Article 248.Taking goods out of a free zone

        7. Article 249.Customs status

    4. CHAPTER 4 Specific use

      1. Section 1 Temporary admission

        1. Article 250.Scope

        2. Article 251.Period during which goods may remain under the temporary admission procedure

        3. Article 252.Amount of import duty in case of temporary admission with partial relief from import duty

        4. Article 253.Delegation of power

      2. Section 2 End-use

        1. Article 254.End-use procedure

    5. CHAPTER 5 Processing

      1. Section 1 General provisions

        1. Article 255.Rate of yield

      2. Section 2 Inward processing

        1. Article 256.Scope

        2. Article 257.Period for discharge

        3. Article 258.Temporary re-export for further processing

      3. Section 3 Outward processing

        1. Article 259.Scope

        2. Article 260.Goods repaired free of charge

        3. Article 260a. Goods repaired or altered in the context of international agreements

        4. Article 261.Standard exchange system

        5. Article 262.Prior import of replacement products

  9. TITLE VIII GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION

    1. CHAPTER 1 Formalities prior to the exit of goods

      1. Article 263.Lodging a pre-departure declaration

      2. Article 264.Risk analysis

      3. Article 265.Delegation of power

      4. Article 266.Conferral of implementing powers

    2. CHAPTER 2 Formalities on exit of goods

      1. Article 267.Customs supervision and formalities on exit

      2. Article 268.Conferral of implementing powers

    3. CHAPTER 3 Export and re-export

      1. Article 269.Export of Union goods

      2. Article 270.Re-export of non-Union goods

    4. CHAPTER 4 Exit summary declaration

      1. Article 271.Lodging an exit summary declaration

      2. Article 272.Amendment and invalidation of the exit summary declaration

      3. Article 273.Conferral of implementing powers

    5. CHAPTER 5 Re-export notification

      1. Article 274.Lodging a re-export notification

      2. Article 275.Amendment and invalidation of the re-export notification

      3. Article 276.Conferral of implementing powers

    6. CHAPTER 6 Relief from export duty

      1. Article 277.Relief from export duty for Union goods temporarily exported

  10. TITLE IX ELECTRONIC SYSTEMS, SIMPLIFICATIONS, DELEGATION OF POWER, COMMITTEE PROCEDURE AND FINAL PROVISIONS

    1. CHAPTER 1 Development of electronic systems

      1. Article 278. Transitional measures

      2. Article 278a. Reporting obligations

      3. Article 279. Delegation of power

      4. Article 280.Work programme

      5. Article 281.Conferral of implementing powers

    2. CHAPTER 2 Simplifications in the application of the customs legislation

      1. Article 282.Tests

      2. Article 283.Conferral of implementing powers

    3. CHAPTER 3 Delegation of power and committee procedure

      1. Article 284.Exercise of the delegation

      2. Article 285.Committee procedure

    4. CHAPTER 4 Final provisions

      1. Article 286.Repeal and amendment of legislation in force

      2. Article 287.Entry into force

      3. Article 288.Application

  11. Signature

    1. ANNEX

Yn ôl i’r brig

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