Commission Delegated Regulation (EU) 2015/2446Dangos y teitl llawn

Article 5 Economic operators not established in the customs territory of the Union(Article 22(2) and 9(2) of the Code)

1. An economic operator not established in the customs territory of the Union shall register before:

(a) lodging a customs declaration in the customs territory of the Union other than the following declarations:

(i)

a customs declaration made in accordance with Articles 135 to 144;

(ii)

a customs declaration for placing goods under the temporary admission procedure or a re-export declaration to discharge that procedure;

(iii)

a customs declaration made under the Convention on a common transit procedure(1) by an economic operator established in a common transit country;

(iv)

a customs declaration made under the Union transit procedure by an economic operator established in Andorra or in San Marino;

(b) lodging an exit or entry summary declaration in the customs territory of the Union;

(c) lodging a temporary storage declaration in the customs territory of the Union;

(d) acting as a carrier for the purposes of transport by sea, inland waterway or air;;

(e) acting as a carrier who is connected to the customs system and wishes to receive any of the notifications provided for in the customs legislation regarding the lodging or amendment of entry summary declarations.

2. Notwithstanding paragraph 1(a)(ii), economic operators not established in the customs territory of the Union shall register with the customs authorities before lodging a customs declaration for placing goods under the temporary admission procedure or a re-export declaration to discharge that procedure where registration is required for the use of the common guarantee management system.

3. Notwithstanding paragraph 1(a)(iii), economic operators established in a common transit country shall register with the customs authorities before lodging a customs declaration under the Convention on a common transit procedure where that declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration.

4. Notwithstanding paragraph 1(a)(iv), economic operators established in Andorra or in San Marino shall register with the customs authorities before lodging a customs declaration made under the Union transit procedure where that declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration.

5. By derogation from paragraph 1(d), an economic operator acting as a carrier for the purposes of transport by sea, inland waterway or air shall not register with the customs authorities where he has been assigned a third country unique identification number in the framework of a third country traders’ partnership programme which is recognised by the Union.

6. Where registration is required in accordance with this Article, it shall be done with the customs authorities responsible for the place where the economic operator lodges a declaration or applies for a decision.

(1)

OJ L 226, 13.8.1987, p. 2.