Commission Implementing Regulation (EU) 2015/2447Dangos y teitl llawn

Section 4 Other simplifications

Subsection 1 Goods falling under different tariff sub-headings

Article 228 Goods falling under different tariff subheadings declared under a single subheading(Article 177(1) of the Code)

1. For the purposes of Article 177 of the Code, where the goods in a consignment fall within tariff subheadings subject to a specific duty expressed by reference to the same unit of measure, the duty to be charged on the whole consignment shall be based on the tariff subheading subject to the highest specific duty.

2. For the purposes of Article 177 of the Code, where the goods in a consignment fall within tariff subheadings subject to a specific duty expressed by reference to different units of measure, the highest specific duty for each unit of measure shall be applied to all of the goods in the consignment for which the specific duty is expressed by reference to that unit, and converted into an ad valorem duty for each type of those goods.

The duty to be charged on the whole consignment shall be based on the tariff subheading subject to the highest rate of the ad valorem duty resulting from the conversion pursuant to the first subparagraph.

3. For the purposes of Article 177 of the Code, where the goods in a consignment fall within tariff subheadings subject to an ad valorem duty and a specific duty, the highest specific duty as determined in accordance with paragraphs 1 or 2 shall be converted into an ad valorem duty for each type of goods for which the specific duty is expressed by reference to the same unit.

The duty to be charged on the whole consignment shall be based on the tariff subheading subject to the highest rate of ad valorem duty, including the ad valorem duty resulting from the conversion pursuant to the first subparagraph.

Subsection 2 Centralised clearance

Article 229 Consultation procedure between customs authorities in the case of authorisations for centralised clearance(Article 22 of the Code)

1. The consultation procedure referred to in Article 15 shall be followed where a customs authority receives an application for an authorisation for centralised clearance referred to in Article 179 of the Code involving more than one customs authority, unless the customs authority competent to take a decision is of the opinion that the conditions for granting such an authorisation are not fulfilled.

2. At the latest 45 days after the date of acceptance of the application, the customs authority competent to take a decision shall communicate the following to the other customs authorities involved:

(a) the application and the draft authorisation, including the time-limits referred to in Article 231(5) and (6) of this Regulation;

(b) where appropriate, a control plan, elaborating the specific controls to be carried out by the different customs authorities involved once the authorisation is granted;

(c) other relevant information considered necessary by the customs authorities involved.

3. The consulted customs authorities shall communicate their agreement or objections as well as any changes to the draft authorisation or to the proposed control plan within 45 days of the date on which the draft authorisation was communicated. Objections shall be duly justified.

Where objections are communicated, and no agreement is reached within 90 days of the date on which the draft authorisation was communicated, the authorisation shall not be granted for the parts on which objections were raised. Where the consulted customs authorities do not communicate objections within the prescribed time-limit, their agreement shall be deemed to be given.

4. Until the respective dates of deployment of the CCI and the AES referred to in the Annex to Implementing Decision 2014/255/EU, by derogation from paragraphs 2 and the first subparagraph of paragraph 3 of this Article, the periods referred to therein may be extended by 15 days by the customs authority competent to take this decision.

By derogation from the second subparagraph of paragraph 3 of this Article, the period referred to therein may be extended by 30 days by the customs authority competent to take this decision.

5 Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, by derogation from point b of paragraph 2 of this Article, the control plan referred to therein shall always be communicated.

Article 230 Monitoring of the authorisation(Article 23(5) of the Code)

1. The customs authorities of the Member States shall inform the customs authority competent to take a decision without delay of any factors arising after the granting of the authorisation for centralised clearance which may influence its continuation or content.

2. The customs authority competent to take a decision shall make available all relevant information at its disposal to the customs authorities of the other Member States regarding the customs-related activities of the authorised economic operator benefitting from centralised clearance.

Article 231 Customs formalities and controls in respect of centralised clearance(Article 179(4) of the Code)

1. The holder of the authorisation for centralised clearance shall have the goods presented at a competent customs office as set out in that authorisation by lodging at the supervising customs office any of the following:

(a) a standard customs declaration as referred to in Article 162 of the Code;

(b) a simplified customs declaration as referred to in Article 166 of the Code;

(c) a notification of presentation as referred to in Article 234(1)(a) of this Regulation.

2. Where the customs declaration takes the form of an entry in the declarant’s records, Articles 234, 235 and 236 of this Regulation shall apply.

3. The presentation waiver granted in accordance with Article 182(3) of the Code shall apply to centralised clearance provided that the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records has fulfilled the obligation laid down in Article 234(1)(f) of this Regulation.

4. Where the supervising customs office has accepted the customs declaration or received the notification referred to in paragraph 1(c), it shall:

(a) carry out the appropriate controls for the verification of the customs declaration or notification of presentation;

(b) transmit immediately to the customs office of presentation the customs declaration or the notification and the results of the related risk analysis;

(c) inform the customs office of presentation of either of the following:

(i)

that the goods may be released for the customs procedure concerned;

(ii)

that customs controls are required in accordance with Article 179(3)(c) of the Code.

5. Where the supervising customs office informs the customs office of presentation that the goods may be released for the customs procedure concerned, the customs office of presentation shall, within the time-limit laid down in the authorisation for centralised clearance, inform the supervising customs office whether or not its own controls of those goods, including controls related to national prohibitions and restrictions, affect such release.

6. Where the supervising customs office informs the customs office of presentation that customs controls are required in accordance with Article 179(3)(c) of the Code , the customs office of presentation shall, within the time-limit laid down in the authorisation for centralised clearance, acknowledge receipt of the request of the supervising customs office to carry out the required controls and, where appropriate, inform the supervising customs office of its own controls of the goods, including controls related to national prohibitions and restrictions.

7. The supervising customs office shall inform the customs office of presentation of the release of the goods.

8. At export, the supervising customs office shall, upon release of the goods, make the particulars of the export declaration, supplemented as appropriate in accordance with Article 330 of this Regulation, available to the declared customs office of exit. The customs office of exit shall inform the supervising customs office of the exit of the goods in accordance with Article 333 of this Regulation. The supervising customs office shall certify the exit to the declarant in accordance with Article 334 of this Regulation.

9. By way of derogation from paragraph 1 of this Article, until the respective dates of deployment of the CCI and the AES referred to in the Annex to Implementing Decision 2014/255/EU, for goods covered by an authorisation for centralised clearance, the authorisation holder or the declarant shall:

(a) present the goods at the places set out in the authorisation and designated or approved by the customs authorities in accordance with Article 139 of the Code, except where the obligation for the goods to be presented is waived in accordance with Article 182(3) of the Code; and

(b) lodge a customs declaration or enter the goods in its records at the customs office specified in the authorisation.

10. Until the respective dates of deployment of the CCI and the AES referred to in the Annex to Implementing Decision 2014/255/EU, the competent customs authorities shall apply the control plan which shall specify a minimum level of controls.

11. By derogation from paragraphs 5 and 6 of this Article, until the respective dates of deployment of the CCI and the AES referred to in the Annex to Implementing Decision 2014/255/EU, the customs offices where the goods are presented may carry out further controls than those specified in the control plan on request of the supervising customs office or on their own initiative, with the results being reported to the supervising office.

Article 232 Centralised clearance involving more than one customs authority(Article 179 of the Code)

1. The supervising customs office shall transmit the following to the customs office of presentation:

(a) any amendment to or invalidation of the standard customs declaration that has occurred after the release of the goods;

(b) where a supplementary declaration has been lodged, that declaration and any amendment or invalidation thereof.

2. Where the supplementary declaration is accessible to customs in the trader’s IT System in accordance with Article 225 of this Regulation, the supervising customs office shall transmit the particulars no later than 10 days from the end of the period of time covered by the supplementary declaration, and any amendment or invalidation of that extracted supplementary declaration.

Subsection 3 Entry in the declarant’s records

Article 233 Control plan(Article 23(5) of the Code)

1. The customs authorities shall set up a control plan specific to the economic operator when granting an authorisation to lodge a customs declaration in the form of an entry in the declarant’s records in accordance with Article 182(1) of the Code, providing for the supervision of the customs procedures operated under the authorisation, defining the frequency of the customs controls and ensuring, inter alia, that effective customs controls can be carried out at all stages of the entry in the declarant's records procedure.

2. Where applicable the control plan shall take into account the limitation period for notification of the customs debt referred to in Article 103(1) of the Code.

3. The control plan shall provide for the control to be carried out in the event that a presentation waiver is granted in accordance with Article 182(3) of the Code.

4. In case of centralised clearance, the control plan, specifying the sharing of tasks between the supervising customs office and the customs office of presentation, shall take into account the prohibitions and restrictions applicable at the place where the customs office of presentation is located.

Article 234 Obligations of the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records(Article 182(1) of the Code)

1. The holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records shall:

(a) present the goods to customs, except where Article 182(3) of the Code applies, and enter the date of the notification of presentation in the records;

(b) enter at least the particulars of a simplified customs declaration and any supporting documents in the records;

(c) on request of the supervising customs office, make available the particulars of the customs declaration entered in the records and any supporting document, except where the customs authorities allow that the declarant provides a direct computerised access to that information in its records;

(d) make available to the supervising customs office information on goods that are subject to restrictions and prohibitions;

(e) provide the supervising customs office with supporting documents as referred to in Article 163(2) of the Code before the goods declared can be released;

(f) where the waiver referred to in Article 182(3) of the Code applies, ensure that the holder of the authorisation for the operation of temporary storage facilities has the information necessary to prove the end of temporary storage;

(g) except where the obligation to lodge a supplementary declaration is waived in accordance with Article 167(2) of the Code, lodge the supplementary declaration to the supervising customs office in the manner and within the time-limit laid down in the authorisation.

2. The authorisation to lodge a customs declaration in the form of an entry in the declarant’s records shall not apply to the following declarations:

(a) customs declarations which constitute an application for an authorisation for a special procedure in accordance with Article 163 of Delegated Regulation (EU) 2015/2446;

(b) customs declarations lodged instead of an entry summary declaration in accordance with Article 130(1) of the Code.

Article 235 Release of the goods where a customs declaration is lodged in the form of an entry in the declarant’s records(Article 182 of the Code)

1. Where the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records lays down a time limit for informing the holder of that authorisation of any controls to be performed, the goods shall be deemed to have been released at the expiry of that time-limit, unless the supervising customs office has indicated within that time-limit its intention to perform a control.

2. Where the authorisation does not lay down a time-limit as referred to in paragraph 1, the supervising customs office shall release the goods in accordance with Article 194 of the Code.

Article 236 Tariff quota(Article 182 of the Code)

1. Where a customs declaration is lodged in the form of an entry in the declarant’s records for release for free circulation of goods subject to a tariff quota managed in accordance with the chronological order of dates of acceptance of customs declarations, the holder of the authorisation to lodge a customs declaration in that form shall request the granting of the tariff quota in a supplementary declaration.

2. Where the request for the granting of a tariff quota managed in accordance with the chronological order of dates of acceptance of customs declarations is made in a supplementary declaration, the request can only be processed after the lodging of that declaration. However, the date on which the goods are entered in the declarant’s records shall be taken into account for the purposes of allocating the tariff quota.

3. By derogation from paragraph 1 of this Article, until the dates of the upgrading of the national import declaration systems referred to in the Annex to Implementing Decision 2014/255/EU, Member States may provide that the request to benefit from a tariff quota managed in accordance with the provisions of Articles 49 to 54 of this Regulation is made in a form other than that referred to in paragraph 1 of this Article, provided that all the necessary particulars are available for Member States to judge on the validity of the request.

Subsection 4 Self-assessment

Article 237 Determination of the amount of import and export duty payable(Article 185(1) of the Code)

1. Where an economic operator is authorised to determine the amount of import and export duty payable in accordance with Article 185(1) of the Code, that operator shall, at the end of the period fixed by the customs authorities in the authorisation, determine the amount of import and export duty payable for that period in accordance with the rules laid down in the authorisation.

2. Within 10 days of the end of the period fixed by the customs authorities in the authorisation, the holder of that authorisation shall submit to the supervising customs office details of the amount determined in accordance with paragraph 1. The customs debt shall be deemed to be notified at the time of that submission.

3. The holder of the authorisation shall pay the amount referred to in paragraph 2 within the period prescribed in the authorisation and at the latest within the deadline laid down in Article 108(1) of the Code.