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Commission Regulation (EEC) No 2454/93 (repealed)Show full title

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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)

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  1. Introductory Text

  2. PART I GENERAL IMPLEMENTING PROVISIONS

    1. TITLE I GENERAL

      1. CHAPTER 1 Definitions

        1. Article 1.. . . . . . . . . ....

        2. Article 1a.. . . . . . . . . ....

      2. CHAPTER 2 Decisions

        1. Article 2.. . . . . . . . . ....

        2. Article 3.. . . . . . . . . ....

        3. Article 4.. . . . . . . . . ....

      3. CHAPTER 3 Data-processing techniques

        1. Article 4a.. . . . . . . . . ....

        2. Article 4b.. . . . . . . . . ....

        3. Article 4c.. . . . . . . . . ....

      4. CHAPTER 4 Data exchange between customs authorities using information technology and computer networks

        1. Article 4d.. . . . . . . . . ....

        2. Article 4e.. . . . . . . . . ....

      5. CHAPTER 5 Risk management

        1. Article 4f.. . . . . . . . . ....

        2. Article 4g.. . . . . . . . . ....

        3. Article 4h.. . . . . . . . . ....

        4. Article 4i.. . . . . . . . . ....

        5. Article 4j.. . . . . . . . . ....

      6. CHAPTER 6 Registration and Identification System

        1. Article 4k.. . . . . . . . . ....

        2. Article 4l.. . . . . . . . . ....

        3. Article 4m.. . . . . . . . . ....

        4. Article 4n.. . . . . . . . . ....

        5. Article 4o.. . . . . . . . . ....

        6. Article 4p.. . . . . . . . . ....

        7. Article 4q.. . . . . . . . . ....

        8. Article 4r.. . . . . . . . . ....

        9. Article 4s.. . . . . . . . . ....

        10. Article 4t.. . . . . . . . . ....

    2. TITLE II BINDING INFORMATION

      1. CHAPTER 1 Definitions

        1. Article 5.. . . . . . . . . ....

      2. CHAPTER 2 Procedure for obtaining binding information — Notification of information to applicants and transmission to the Commission

        1. Article 6.. . . . . . . . . ....

        2. Article 7.. . . . . . . . . ....

        3. Article 8.. . . . . . . . . ....

      3. CHAPTER 3 Provisions applying in the event of inconsistencies in binding information

        1. Article 9.. . . . . . . . . ....

      4. CHAPTER 4 Legal effect of binding information

        1. Article 10.. . . . . . . . . ....

        2. Article 11.. . . . . . . . . ....

        3. Article 12.. . . . . . . . . ....

      5. CHAPTER 5 Provisions applying in the event of expiry of binding information

        1. Article 13.. . . . . . . . . ....

        2. Article 14.. . . . . . . . . ....

    3. TITLE IIA AUTHORISED ECONOMIC OPERATORS

      1. CHAPTER 1 Procedure for granting the certificates

        1. Section 1 General provisions

          1. Article 14a.. . . . . . . . . ....

          2. Article 14b.. . . . . . . . . ....

        2. Section 2 Application for an AEO certificate

          1. Article 14c.. . . . . . . . . ....

          2. Article 14d.. . . . . . . . . ....

          3. Article 14e.. . . . . . . . . ....

          4. Article 14f.. . . . . . . . . ....

        3. Section 3 Conditions and criteria for granting the AEO certificate

          1. Article 14g.. . . . . . . . . ....

          2. Article 14h.. . . . . . . . . ....

          3. Article 14i.. . . . . . . . . ....

          4. Article 14j.. . . . . . . . . ....

          5. Article 14k.. . . . . . . . . ....

        4. Section 4 Procedure for issuing AEO certificates

          1. Article 14l.. . . . . . . . . ....

          2. Article 14m.. . . . . . . . . ....

          3. Article 14n.. . . . . . . . . ....

          4. Article 14o.. . . . . . . . . ....

          5. Article 14p.. . . . . . . . . ....

      2. CHAPTER 2 Legal effects of AEO certificates

        1. Section 1 General provisions

          1. Article 14q.. . . . . . . . . ....

        2. Section 2 Suspension of the status of authorised economic operator

          1. Article 14r.. . . . . . . . . ....

          2. Article 14s.. . . . . . . . . ....

          3. Article 14t.. . . . . . . . . ....

          4. Article 14u.. . . . . . . . . ....

        3. Section 3 Revocation of the AEO certificate

          1. Article 14v.. . . . . . . . . ....

      3. CHAPTER 3 Information exchange

        1. Article 14w.. . . . . . . . . ....

        2. Article 14x.. . . . . . . . . ....

    4. TITLE III FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF GOODS

      1. CHAPTER 1 Goods subject to the condition that they be denatured

        1. Article 16.. . . . . . . . . ....

        2. Article 17.. . . . . . . . . ....

        3. Article 18.. . . . . . . . . ....

        4. Article 19.. . . . . . . . . ....

      2. CHAPTER 2 Conditions for tariff classification of certain types of seed

        1. Article 20.. . . . . . . . . ....

        2. Article 21.. . . . . . . . . ....

        3. Article 22.. . . . . . . . . ....

        4. Article 23.. . . . . . . . . ....

        5. Article 24.. . . . . . . . . ....

      3. CHAPTER 3 Conditions for tariff classification of bolting cloth as piece goods

        1. Article 25.. . . . . . . . . ....

      4. CHAPTER 4 Goods for which a certificate of authenticity or quality, or other certificate, must be presented

        1. Article 26.. . . . . . . . . ....

        2. Article 27.. . . . . . . . . ....

        3. Article 28.. . . . . . . . . ....

        4. Article 29.. . . . . . . . . ....

        5. Article 30.. . . . . . . . . ....

        6. Article 31.. . . . . . . . . ....

        7. Article 32.. . . . . . . . . ....

        8. Article 33.. . . . . . . . . ....

        9. Article 34.. . . . . . . . . ....

    5. TITLE IV ORIGIN OF GOODS

      1. CHAPTER 1 Non-preferential origin

        1. Section 1 Working or processing conferring origin

          1. Article 35.. . . . . . . . . ....

          2. Subsection 1 Textiles and textile articles falling within Section XI of the combined nomenclature

            1. Article 36.. . . . . . . . . ....

            2. Article 37.. . . . . . . . . ....

            3. Article 38.. . . . . . . . . ....

          3. Subsection 2 Products other than textiles and textile articles falling within Section XI of the combined nomenclature

            1. Article 39.. . . . . . . . . ....

          4. Subsection 3 Common provisions for all products

            1. Article 40.. . . . . . . . . ....

        2. Section 2 Implementing provisions relating to spare parts

          1. Article 41.. . . . . . . . . ....

          2. Article 42.. . . . . . . . . ....

          3. Article 43.. . . . . . . . . ....

          4. Article 44.. . . . . . . . . ....

          5. Article 45.. . . . . . . . . ....

          6. Article 46.. . . . . . . . . ....

        3. Section 3 Implementing provisions relating to certificates of origin

          1. Subsection 1 Provisions relating to universal certificates of origin

            1. Article 47.. . . . . . . . . ....

            2. Article 48.. . . . . . . . . ....

            3. Article 49.. . . . . . . . . ....

            4. Article 50.. . . . . . . . . ....

            5. Article 51.. . . . . . . . . ....

            6. Article 52.. . . . . . . . . ....

            7. Article 53.. . . . . . . . . ....

            8. Article 54.. . . . . . . . . ....

          2. Subsection 2 Specific provisions relating to certificates of origin for certain agricultural products subject to special import arrangements

            1. Article 55.. . . . . . . . . ....

            2. (a) Certificates of origin

              1. Article 56.. . . . . . . . . ....

              2. Article 57.. . . . . . . . . ....

              3. Article 58.. . . . . . . . . ....

              4. Article 59.. . . . . . . . . ....

              5. Article 60.. . . . . . . . . ....

              6. Article 61.. . . . . . . . . ....

              7. Article 62.. . . . . . . . . ....

            3. (b) Administrative cooperation

              1. Article 63.. . . . . . . . . ....

              2. Article 64.. . . . . . . . . ....

              3. Article 65.. . . . . . . . . ....

      2. CHAPTER 2 Preferential origin

        1. Section 1 Generalised system of preferences

          1. Sub-section 1 General provisions

            1. Article 66.. . . . . . . . . ....

            2. Article 66a.. . . . . . . . . ....

            3. Article 67.. . . . . . . . . ....

            4. Article 68.. . . . . . . . . ....

            5. Article 69.. . . . . . . . . ....

            6. Article 69a.. . . . . . . . . ....

            7. Article 69b.. . . . . . . . . ....

            8. Article 69c.. . . . . . . . . ....

            9. Article 70.. . . . . . . . . ....

            10. Article 71.. . . . . . . . . ....

          2. Sub-section 2 Definition of the concept of originating products

            1. Article 72.. . . . . . . . . ....

            2. Article 73.. . . . . . . . . ....

            3. Article 74.. . . . . . . . . ....

            4. Article 75.. . . . . . . . . ....

            5. Article 76.. . . . . . . . . ....

            6. Article 77.. . . . . . . . . ....

            7. Article 78.. . . . . . . . . ....

            8. Article 79.. . . . . . . . . ....

            9. Article 80.. . . . . . . . . ....

            10. Article 81.. . . . . . . . . ....

            11. Article 82.. . . . . . . . . ....

            12. Article 83.. . . . . . . . . ....

          3. Sub-section 3 Cumulation

            1. Article 84.. . . . . . . . . ....

            2. Article 85.. . . . . . . . . ....

            3. Article 86.. . . . . . . . . ....

            4. Article 87.. . . . . . . . . ....

            5. Article 88.. . . . . . . . . ....

          4. Sub-section 4 Derogations

            1. Article 89.. . . . . . . . . ....

          5. Subsection 5 Procedures at export in the beneficiary country and in the European Union applicable from the date of the application of the registered exporter system

            1. Article 90.. . . . . . . . . ....

            2. Article 91.. . . . . . . . . ....

            3. Article 91a.. . . . . . . . . ....

            4. Article 92.. . . . . . . . . ....

            5. Article 92a.. . . . . . . . . ....

            6. Article 93.. . . . . . . . . ....

            7. Article 93a.. . . . . . . . . ....

            8. Article 94.. . . . . . . . . ....

            9. Article 95.. . . . . . . . . ....

            10. Article 95a.. . . . . . . . . ....

            11. Article 96.. . . . . . . . . ....

          6. Subsection 6 Procedures at release for free circulation in the European Union applicable from the date of application of the registered exporter system

            1. Article 96a.. . . . . . . . . ....

            2. Article 97.. . . . . . . . . ....

            3. Article 97a.. . . . . . . . . ....

            4. Article 97b.. . . . . . . . . ....

            5. Article 97c.. . . . . . . . . ....

            6. Article 97d.. . . . . . . . . ....

            7. Article 97e.. . . . . . . . . ....

            8. Article 97f.. . . . . . . . . ....

          7. Subsection 7 Control of origin applicable from the date of application of the registered exporter system

            1. Article 97g.. . . . . . . . . ....

            2. Article 97h.. . . . . . . . . ....

          8. Subsection 8 Other provisions applicable from the date of application of the registered exporter system

            1. Article 97i.. . . . . . . . . ....

            2. Article 97j.. . . . . . . . . ....

        2. Section 1A Procedures and methods of administrative cooperation applicable with regard to exports using certificates of origin Form A, invoice declarations and movement certificates EUR.1

          1. Sub-section 1 General principles

            1. Article 97k.. . . . . . . . . ....

          2. Sub-section 2 Procedures at export in the beneficiary country

            1. Article 97l.. . . . . . . . . ....

            2. Article 97m.. . . . . . . . . ....

          3. Sub-section 3 Procedures at release for free circulation in the European Union

            1. Article 97n.. . . . . . . . . ....

            2. Article 97o.. . . . . . . . . ....

            3. Article 97p.. . . . . . . . . ....

            4. Article 97q.. . . . . . . . . ....

            5. Article 97r.. . . . . . . . . ....

          4. Sub-section 4 Methods of administrative cooperation

            1. Article 97s.. . . . . . . . . ....

            2. Article 97t.. . . . . . . . . ....

            3. Article 97u.. . . . . . . . . ....

          5. Sub-section 5 Procedures for the purpose of bilateral cumulation

            1. Article 97v.. . . . . . . . . ....

          6. Sub-section 6 Ceuta and Melilla

            1. Article 97w.. . . . . . . . . ....

        3. Section 2 Beneficiary countries or territories to which preferential tariff measures adopted unilaterally by the Community for certain countries or territories apply

          1. Article 97x.. . . . . . . . . ....

          2. Subsection 1 Definition of the concept of originating products

            1. Article 98.. . . . . . . . . ....

            2. Article 99.. . . . . . . . . ....

            3. Article 100.. . . . . . . . . ....

            4. Article 101.. . . . . . . . . ....

            5. Article 101a.. . . . . . . . . ....

            6. Article 102.. . . . . . . . . ....

            7. Article 103.. . . . . . . . . ....

            8. Article 104.. . . . . . . . . ....

            9. Article 105.. . . . . . . . . ....

            10. Article 106.. . . . . . . . . ....

            11. Article 107.. . . . . . . . . ....

            12. Article 108.. . . . . . . . . ....

          3. Subsection 2 Proof of origin

            1. Article 109.. . . . . . . . . ....

            2. (a) MOVEMENT CERTIFICATE EUR.1

              1. Article 110.. . . . . . . . . ....

              2. Article 111.. . . . . . . . . ....

              3. Article 112.. . . . . . . . . ....

              4. Article 113.. . . . . . . . . ....

              5. Article 114.. . . . . . . . . ....

              6. Article 115.. . . . . . . . . ....

            3. (b) INVOICE DECLARATION

              1. Article 116.. . . . . . . . . ....

              2. Article 117.. . . . . . . . . ....

              3. Article 118.. . . . . . . . . ....

              4. Article 119.. . . . . . . . . ....

              5. Article 120.. . . . . . . . . ....

          4. Subsection 3 Methods of administrative cooperation

            1. Article 121.. . . . . . . . . ....

            2. Article 122.. . . . . . . . . ....

          5. Subsection 4 Ceuta and Melilla

            1. Article 123.. . . . . . . . . ....

    6. TITLE V CUSTOMS VALUE

      1. CHAPTER 1 General provisions

        1. Article 141.. . . . . . . . . ....

        2. Article 142.. . . . . . . . . ....

        3. Article 143.. . . . . . . . . ....

        4. Article 144.. . . . . . . . . ....

        5. Article 145.. . . . . . . . . ....

        6. Article 146.. . . . . . . . . ....

        7. Article 147.. . . . . . . . . ....

        8. Article 148.. . . . . . . . . ....

        9. Article 149.. . . . . . . . . ....

        10. Article 150.. . . . . . . . . ....

        11. Article 151.. . . . . . . . . ....

        12. Article 152.. . . . . . . . . ....

        13. Article 153.. . . . . . . . . ....

        14. Article 154.. . . . . . . . . ....

        15. Article 155.. . . . . . . . . ....

        16. Article 156.. . . . . . . . . ....

        17. Article 156a.. . . . . . . . . ....

      2. CHAPTER 2 Provisions concerning royalties and licence fees

        1. Article 157.. . . . . . . . . ....

        2. Article 158.. . . . . . . . . ....

        3. Article 159.. . . . . . . . . ....

        4. Article 160.. . . . . . . . . ....

        5. Article 161.. . . . . . . . . ....

        6. Article 162.. . . . . . . . . ....

      3. CHAPTER 3 Provisions concerning the place of introduction into the Community

        1. Article 163.. . . . . . . . . ....

      4. CHAPTER 4 Provisions concerning transport costs

        1. Article 164.. . . . . . . . . ....

        2. Article 165.. . . . . . . . . ....

        3. Article 166.. . . . . . . . . ....

      5. CHAPTER 5 Valuation of certain carrier media for use in ADP equipment

        1. Article 167.. . . . . . . . . ....

      6. CHAPTER 6 Provisions concerning rates of exchange

        1. Article 168.. . . . . . . . . ....

        2. Article 169.. . . . . . . . . ....

        3. Article 170.. . . . . . . . . ....

        4. Article 171.. . . . . . . . . ....

        5. Article 172.. . . . . . . . . ....

      7. CHAPTER 7 Simplified procedures for certain perishable goods

        1. Article 173.. . . . . . . . . ....

        2. Article 174.. . . . . . . . . ....

        3. Article 175.. . . . . . . . . ....

        4. Article 176.. . . . . . . . . ....

        5. Article 177.. . . . . . . . . ....

      8. CHAPTER 8 Declarations of particulars and documents to be furnished

        1. Article 178.. . . . . . . . . ....

        2. Article 179.. . . . . . . . . ....

        3. Article 180.. . . . . . . . . ....

        4. Article 181.. . . . . . . . . ....

        5. Article 181a.. . . . . . . . . ....

    7. TITLE VI INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY

      1. CHAPTER 1 Entry summary declaration

        1. Section 1 Scope

          1. Article 181b.. . . . . . . . . ....

          2. Article 181c.. . . . . . . . . ....

          3. Article 181d.. . . . . . . . . ....

          4. Article 182.. . . . . . . . . ....

        2. Section 2 Lodging of an entry summary declaration

          1. Article 183.. . . . . . . . . ....

          2. Article 183a.. . . . . . . . . ....

          3. Article 183b.. . . . . . . . . ....

          4. Article 183c.. . . . . . . . . ....

          5. Article 183d.. . . . . . . . . ....

          6. Article 184.. . . . . . . . . ....

        3. Section 3 Time limits

          1. Article 184a.. . . . . . . . . ....

          2. Article 184b.. . . . . . . . . ....

          3. Article 184c.. . . . . . . . . ....

        4. Section 4 Risk analysis

          1. Article 184d.. . . . . . . . . ....

          2. Article 184e.. . . . . . . . . ....

          3. Article 184f.. . . . . . . . . ....

        5. Section 5 Notification of arrival

          1. Article 184g.. . . . . . . . . ....

      2. CHAPTER 2 Temporary storage

        1. Article 185.. . . . . . . . . ....

        2. Article 186.. . . . . . . . . ....

        3. Article 187.. . . . . . . . . ....

        4. Article 187a.. . . . . . . . . ....

        5. Article 188.. . . . . . . . . ....

      3. CHAPTER 3 Special provisions applicable to goods consigned by sea or air

        1. Section 1 General provision

          1. Article 189.. . . . . . . . . ....

        2. Section 2 Special provisions applicable to the cabin baggage and hold baggage of travellers

          1. Article 190.. . . . . . . . . ....

          2. Article 191.. . . . . . . . . ....

          3. Article 192.. . . . . . . . . ....

          4. Article 193.. . . . . . . . . ....

          5. Article 194.. . . . . . . . . ....

          6. Article 195.. . . . . . . . . ....

          7. Article 196.. . . . . . . . . ....

          8. Article 197.. . . . . . . . . ....

    8. TITLE VII CUSTOMS DECLARATIONS - NORMAL PROCEDURE

      1. CHAPTER 1 Customs declarations in writing

        1. Section 1 General provisions

          1. Article 198.. . . . . . . . . ....

          2. Article 199.. . . . . . . . . ....

          3. Article 200.. . . . . . . . . ....

          4. Article 201.. . . . . . . . . ....

          5. Article 202.. . . . . . . . . ....

          6. Article 203.. . . . . . . . . ....

          7. Article 204.. . . . . . . . . ....

        2. Section 2 Forms to be used

          1. Article 205.. . . . . . . . . ....

          2. Article 206.. . . . . . . . . ....

          3. Article 207.. . . . . . . . . ....

          4. Article 208.. . . . . . . . . ....

          5. Article 209.. . . . . . . . . ....

          6. Article 210.. . . . . . . . . ....

          7. Article 211.. . . . . . . . . ....

          8. Article 212.. . . . . . . . . ....

          9. Article 213.. . . . . . . . . ....

          10. Article 214.. . . . . . . . . ....

          11. Article 215.. . . . . . . . . ....

        3. Section 3 Particulars required according to the customs procedure concerned

          1. Article 216.. . . . . . . . . ....

          2. Article 217.. . . . . . . . . ....

        4. Section 4 Documents to accompany the customs declaration

          1. Article 218.. . . . . . . . . ....

          2. Article 219.. . . . . . . . . ....

          3. Article 220.. . . . . . . . . ....

          4. Article 221.. . . . . . . . . ....

      2. CHAPTER 2 Customs declarations made using a data-processing technique

        1. Article 222.. . . . . . . . . ....

        2. Article 223.. . . . . . . . . ....

        3. Article 224.. . . . . . . . . ....

      3. CHAPTER 3 Customs declarations made orally or by any other act

        1. Section 1 Oral declarations

          1. Article 225.. . . . . . . . . ....

          2. Article 226.. . . . . . . . . ....

          3. Article 227.. . . . . . . . . ....

          4. Article 228.. . . . . . . . . ....

          5. Article 229.. . . . . . . . . ....

        2. Section 2 Customs declarations made by any other act

          1. Article 230.. . . . . . . . . ....

          2. Article 231.. . . . . . . . . ....

          3. Article 232.. . . . . . . . . ....

          4. Article 233.. . . . . . . . . ....

          5. Article 234.. . . . . . . . . ....

        3. Section 3 Provisions common to Sections 1 and 2

          1. Articles 235.. . . . . . . . . ....

          2. Article 236.. . . . . . . . . ....

        4. Section 4 Postal traffic

          1. Article 237.. . . . . . . . . ....

          2. Article 238.. . . . . . . . . ....

    9. TITLE VIII EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS OFFICE AND OTHER MEASURES TAKEN BY THE CUSTOMS OFFICE

      1. Article 239.. . . . . . . . . ....

      2. Article 240.. . . . . . . . . ....

      3. Article 241.. . . . . . . . . ....

      4. Article 242.. . . . . . . . . ....

      5. Article 243.. . . . . . . . . ....

      6. Article 244.. . . . . . . . . ....

      7. Article 245.. . . . . . . . . ....

      8. Article 246.. . . . . . . . . ....

      9. Article 247.. . . . . . . . . ....

      10. Article 248.. . . . . . . . . ....

      11. Article 249.. . . . . . . . . ....

      12. Article 250.. . . . . . . . . ....

      13. Article 251.. . . . . . . . . ....

      14. Article 252.. . . . . . . . . ....

    10. TITLE IX SIMPLIFIED PROCEDURES

      1. CHAPTER 1 General provisions

        1. Section 1 General

          1. Article 253.. . . . . . . . . ....

          2. Article 253a.. . . . . . . . . ....

        2. Section 2 Granting, suspension, revocation of authorisations for the simplified declaration or the local clearance procedure

          1. Article 253b.. . . . . . . . . ....

          2. Article 253c.. . . . . . . . . ....

          3. Article 253d.. . . . . . . . . ....

          4. Article 253e.. . . . . . . . . ....

          5. Article 253f.. . . . . . . . . ....

          6. Article 253g.. . . . . . . . . ....

      2. CHAPTER 1A Single authorisation for the simplified declaration or the local clearance procedure

        1. Section 1 Application procedure

          1. Article 253h.. . . . . . . . . ....

          2. Article 253i.. . . . . . . . . ....

        2. Section 2 Issuing procedure

          1. Article 253j.. . . . . . . . . ....

          2. Article 253k.. . . . . . . . . ....

          3. Article 253l.. . . . . . . . . ....

        3. Section 3 Information exchange

          1. Article 253m.. . . . . . . . . ....

      3. CHAPTER 2 Declarations for release for free circulation

        1. Section 1 Incomplete declarations

          1. Article 254.. . . . . . . . . ....

          2. Article 255.. . . . . . . . . ....

          3. Article 256.. . . . . . . . . ....

          4. Article 257.. . . . . . . . . ....

          5. Article 258.. . . . . . . . . ....

          6. Article 259.. . . . . . . . . ....

        2. Section 2 Simplified declaration procedure

          1. Article 260.. . . . . . . . . ....

          2. Article 261.. . . . . . . . . ....

          3. Article 262.. . . . . . . . . ....

        3. Section 3 Local clearance procedure

          1. Article 263.. . . . . . . . . ....

          2. Article 264.. . . . . . . . . ....

          3. Article 265.. . . . . . . . . ....

          4. Article 266.. . . . . . . . . ....

          5. Article 267.. . . . . . . . . ....

      4. CHAPTER 3 Declarations for a customs procedure with economic impact

        1. Section 1 Entry for a customs procedure with economic impact

          1. Subsection 1 Entry for the customs warehousing procedure

            1. A. Incomplete declarations

              1. Article 268.. . . . . . . . . ....

            2. B. Simplified declaration procedure

              1. Article 269.. . . . . . . . . ....

              2. Article 270.. . . . . . . . . ....

              3. Article 271.. . . . . . . . . ....

            3. C. Local clearance procedure

              1. Article 272.. . . . . . . . . ....

              2. Article 273.. . . . . . . . . ....

              3. Article 274.. . . . . . . . . ....

          2. Subsection 2 Entry for the inward processing, processing under customs control or temporary importation procedures

            1. A. Incomplete declarations

              1. Article 275.. . . . . . . . . ....

            2. B. Simplified declaration and local clearance procedures

              1. Article 276.. . . . . . . . . ....

          3. Subsection 3 Goods declared for the outward processing procedure

            1. Article 277.. . . . . . . . . ....

          4. Subsection 4 Common provisions

            1. Article 277a.. . . . . . . . . ....

        2. Section 2 Discharge of a customs procedure with economic impact

          1. Article 278.. . . . . . . . . ....

      5. CHAPTER 4 Export declarations

        1. Article 279.. . . . . . . . . ....

        2. Section 1 Incomplete declarations

          1. Article 280.. . . . . . . . . ....

          2. Article 281.. . . . . . . . . ....

        3. Section 2 Simplified declaration procedure

          1. Article 282.. . . . . . . . . ....

        4. Section 3 Local clearance procedure

          1. Article 283.. . . . . . . . . ....

          2. Article 284.. . . . . . . . . ....

          3. Article 285.. . . . . . . . . ....

          4. Article 285a.. . . . . . . . . ....

          5. Article 285b.. . . . . . . . . ....

          6. Article 286.. . . . . . . . . ....

          7. Article 287.. . . . . . . . . ....

        5. Section 4 Provisions common to Sections 2 and 3

          1. Article 288.. . . . . . . . . ....

          2. Article 289.. . . . . . . . . ....

  3. PART II CUSTOMS-APPROVED TREATMENT OR USE

    1. TITLE I RELEASE FOR FREE CIRCULATION

      1. CHAPTER 1 General provisions

        1. Article 290.. . . . . . . . . ....

      2. CHAPTER 1a Provisions concerning bananas

        1. Article 290a.. . . . . . . . . ....

        2. Article 290b.. . . . . . . . . ....

        3. Article 290c.. . . . . . . . . ....

        4. Article 290d.. . . . . . . . . ....

      3. CHAPTER 2 End-use

        1. Article 291.. . . . . . . . . ....

        2. Article 292.. . . . . . . . . ....

        3. Article 293.. . . . . . . . . ....

        4. Article 294.. . . . . . . . . ....

        5. Article 295.. . . . . . . . . ....

        6. Article 296.. . . . . . . . . ....

        7. Article 297.. . . . . . . . . ....

        8. Article 298.. . . . . . . . . ....

        9. Article 299.. . . . . . . . . ....

        10. Article 300.. . . . . . . . . ....

      4. CHAPTER 3 Management of tariff measures

        1. Section 1 Management of tariff quotas designed to be used following the chronological order of dates of customs declarations

          1. Article 308a.. . . . . . . . . ....

          2. Article 308b.. . . . . . . . . ....

          3. Article 308c.. . . . . . . . . ....

        2. Section 2 Surveillance of goods

          1. Article 308d.. . . . . . . . . ....

    2. TITLE II CUSTOMS STATUS OF GOODS AND TRANSIT

      1. CHAPTER 1 General provisions

        1. Article 309.. . . . . . . . . ....

      2. CHAPTER 2 Scope

        1. Article 310.. . . . . . . . . ....

        2. Article 311.. . . . . . . . . ....

        3. Article 312.. . . . . . . . . ....

      3. CHAPTER 3 Customs status of goods

        1. Section 1 General provisions

          1. Article 313.. . . . . . . . . ....

          2. Article 313a.. . . . . . . . . ....

          3. Article 313b.. . . . . . . . . ....

          4. Article 313c.. . . . . . . . . ....

          5. Article 313d.. . . . . . . . . ....

          6. Article 313e.. . . . . . . . . ....

          7. Article 313f.. . . . . . . . . ....

          8. Article 314.. . . . . . . . . ....

          9. Article 314a.. . . . . . . . . ....

        2. Section 2 Proof of Community status

          1. Article 314b.. . . . . . . . . ....

          2. Article 314c.. . . . . . . . . ....

          3. Subsection 1 T2L document

            1. Article 315.. . . . . . . . . ....

            2. Article 315a.. . . . . . . . . ....

            3. Article 316.. . . . . . . . . ....

          4. Subsection 2 Commercial documents

            1. Article 317.. . . . . . . . . ....

            2. Article 317a.. . . . . . . . . ....

            3. Article 317b.. . . . . . . . . ....

            4. Article 318.. . . . . . . . . ....

          5. Subsection 3 Other proof specific to certain operations

            1. Article 319.. . . . . . . . . ....

            2. Article 320.. . . . . . . . . ....

            3. Article 321.. . . . . . . . . ....

            4. Article 322.. . . . . . . . . ....

            5. Article 323.. . . . . . . . . ....

            6. Article 323a.. . . . . . . . . ....

            7. Article 324.. . . . . . . . . ....

          6. Subsection 4 Proof of Community status of goods provided by an authorised consignor

            1. Article 324a.. . . . . . . . . ....

            2. Article 324b.. . . . . . . . . ....

            3. Article 324c.. . . . . . . . . ....

            4. Article 324d.. . . . . . . . . ....

            5. Article 324e.. . . . . . . . . ....

            6. Article 324f.. . . . . . . . . ....

          7. Subsection 5 Specific provisions concerning products of sea-fishing and other products taken from the sea by boats

            1. Article 325.. . . . . . . . . ....

            2. Article 326.. . . . . . . . . ....

            3. Article 327.. . . . . . . . . ....

            4. Article 328.. . . . . . . . . ....

            5. Article 329.. . . . . . . . . ....

            6. Article 330.. . . . . . . . . ....

            7. Article 331.. . . . . . . . . ....

            8. Article 332.. . . . . . . . . ....

            9. Article 333.. . . . . . . . . ....

            10. Article 334.. . . . . . . . . ....

            11. Article 335.. . . . . . . . . ....

            12. Article 336.. . . . . . . . . ....

            13. Article 337.. . . . . . . . . ....

            14. Article 338.. . . . . . . . . ....

            15. Article 339.. . . . . . . . . ....

            16. Article 340.. . . . . . . . . ....

      4. CHAPTER 4 Community transit

        1. Section 1 General provisions

          1. Article 340a.. . . . . . . . . ....

          2. Article 340b.. . . . . . . . . ....

          3. Article 340c.. . . . . . . . . ....

          4. Article 340d.. . . . . . . . . ....

          5. Article 340e.. . . . . . . . . ....

          6. Article 341.. . . . . . . . . ....

          7. Article 342.. . . . . . . . . ....

          8. Article 343.. . . . . . . . . ....

          9. Article 343a.. . . . . . . . . ....

          10. Article 344.. . . . . . . . . ....

          11. Article 344a.. . . . . . . . . ....

        2. Section 2 Procedure

          1. Subsection 1 Individual guarantee

            1. Article 345.. . . . . . . . . ....

            2. Article 346.. . . . . . . . . ....

            3. Article 347.. . . . . . . . . ....

            4. Article 348.. . . . . . . . . ....

          2. Subsection 2 Means of transport and declarations

            1. Article 349.. . . . . . . . . ....

            2. Article 350.. . . . . . . . . ....

            3. Article 351.. . . . . . . . . ....

            4. Article 352.. . . . . . . . . ....

            5. Article 353.. . . . . . . . . ....

            6. Article 353a.. . . . . . . . . ....

            7. Article 354.. . . . . . . . . ....

          3. Subsection 3 Formalities at the office of departure

            1. Article 355.. . . . . . . . . ....

            2. Article 356.. . . . . . . . . ....

            3. Article 357.. . . . . . . . . ....

            4. Article 358.. . . . . . . . . ....

          4. Subsection 4 Formalities en route

            1. Article 359.. . . . . . . . . ....

            2. Article 360.. . . . . . . . . ....

          5. Subsection 5 Formalities at the office of destination

            1. Article 361.. . . . . . . . . ....

            2. Article 362.. . . . . . . . . ....

            3. Article 363.. . . . . . . . . ....

            4. Article 364.. . . . . . . . . ....

          6. Subsection 6 Enquiry procedure

            1. Article 365.. . . . . . . . . ....

            2. Article 365a.. . . . . . . . . ....

            3. Article 366.. . . . . . . . . ....

          7. Subsection 7 Additional provisions applicable where transit data is exchanged between customs authorities using information technology and computer networks

            1. Article 367.. . . . . . . . . ....

            2. Article 368.. . . . . . . . . ....

            3. Article 368a.. . . . . . . . . ....

            4. Article 369.. . . . . . . . . ....

            5. Article 369a.. . . . . . . . . ....

            6. Article 370.. . . . . . . . . ....

            7. Article 371.. . . . . . . . . ....

        3. Section 3 Simplifications

          1. Subsection 1 General provisions concerning simplifications

            1. Article 372.. . . . . . . . . ....

            2. Article 373.. . . . . . . . . ....

            3. Article 374.. . . . . . . . . ....

            4. Article 375.. . . . . . . . . ....

            5. Article 376.. . . . . . . . . ....

            6. Article 377.. . . . . . . . . ....

            7. Article 378.. . . . . . . . . ....

          2. Subsection 2 Comprehensive guarantee and guarantee waiver

            1. Article 379.. . . . . . . . . ....

            2. Article 380.. . . . . . . . . ....

            3. Article 380a.. . . . . . . . . ....

            4. Article 381.. . . . . . . . . ....

            5. Article 382.. . . . . . . . . ....

            6. Article 383.. . . . . . . . . ....

            7. Article 384.. . . . . . . . . ....

          3. Subsection 3 Special loading lists

            1. Article 385.. . . . . . . . . ....

          4. Subsection 4 Use of seals of a special type

            1. Article 386.. . . . . . . . . ....

          5. Subsection 5 Exemption regarding prescribed itinerary

            1. Article 387.. . . . . . . . . ....

          6. CHAPTER 7 Simplifications

            1. Section 1 Simplified procedure for the issue of the document used to establish the Community status of goods

              1. Article 389.. . . . . . . . . ....

              2. Article 390.. . . . . . . . . ....

              3. Article 391.. . . . . . . . . ....

              4. Article 392.. . . . . . . . . ....

              5. Article 393.. . . . . . . . . ....

              6. Article 394.. . . . . . . . . ....

              7. Article 395.. . . . . . . . . ....

              8. Article 396.. . . . . . . . . ....

            2. Section 2 Simplification of transit formalities to be carried out at offices of departure and destination

              1. Article 397.. . . . . . . . . ....

              2. Subsection 6 Authorised consignor status

                1. Article 398.. . . . . . . . . ....

                2. Article 399.. . . . . . . . . ....

                3. Article 400.. . . . . . . . . ....

                4. Article 401.. . . . . . . . . ....

                5. Article 402.. . . . . . . . . ....

                6. Article 403.. . . . . . . . . ....

                7. Article 404.. . . . . . . . . ....

                8. Article 405.. . . . . . . . . ....

              3. Subsection 7 Authorised consignee status

                1. Article 406.. . . . . . . . . ....

                2. Article 407.. . . . . . . . . ....

                3. Article 408.. . . . . . . . . ....

                4. Article 408a.. . . . . . . . . ....

                5. Article 409.. . . . . . . . . ....

              4. Subsection 3 Other provisions

                1. Article 410.. . . . . . . . . ....

                2. Article 411.. . . . . . . . . ....

            3. Subsection 8 Simplified procedures for goods carried by rail or in large containers

              1. A. General provisions relating to carriage by rail

                1. Article 412.. . . . . . . . . ....

                2. Article 413.. . . . . . . . . ....

                3. Article 414.. . . . . . . . . ....

                4. Article 415.. . . . . . . . . ....

                5. Article 416.. . . . . . . . . ....

                6. Article 417.. . . . . . . . . ....

                7. Article 418.. . . . . . . . . ....

                8. Article 419.. . . . . . . . . ....

                9. Article 420.. . . . . . . . . ....

                10. Article 421.. . . . . . . . . ....

                11. Article 422.. . . . . . . . . ....

                12. Article 423.. . . . . . . . . ....

                13. Article 424.. . . . . . . . . ....

                14. Article 425.. . . . . . . . . ....

              2. B. Provisions relating to goods carried in large containers

                1. Article 426.. . . . . . . . . ....

                2. Article 427.. . . . . . . . . ....

                3. Article 428.. . . . . . . . . ....

                4. Article 429.. . . . . . . . . ....

                5. Article 430.. . . . . . . . . ....

                6. Article 431.. . . . . . . . . ....

                7. Article 432.. . . . . . . . . ....

                8. Article 433.. . . . . . . . . ....

                9. Article 434.. . . . . . . . . ....

                10. Article 435.. . . . . . . . . ....

                11. Article 436.. . . . . . . . . ....

                12. Article 437.. . . . . . . . . ....

                13. Article 438.. . . . . . . . . ....

                14. Article 439.. . . . . . . . . ....

                15. Article 440.. . . . . . . . . ....

              3. C. Other provisions

                1. Article 441.. . . . . . . . . ....

              4. D. Scope of the normal procedures and the simplified procedures

                1. Article 442.. . . . . . . . . ....

                2. Article 442a.. . . . . . . . . ....

          7. Subsection 9 Simplified procedures for transport by air

            1. Article 443.. . . . . . . . . ....

            2. Article 444.. . . . . . . . . ....

            3. Article 445.. . . . . . . . . ....

          8. Subsection 10 Simplified procedures for maritime transport

            1. Article 446.. . . . . . . . . ....

            2. Article 447.. . . . . . . . . ....

            3. Article 448.. . . . . . . . . ....

            4. Article 449.. . . . . . . . . ....

          9. Subsection 11 Simplified procedure for transport by pipeline

            1. Article 450.. . . . . . . . . ....

        4. Section 4 Customs debt and recovery

          1. Article 450a.. . . . . . . . . ....

          2. Article 450b.. . . . . . . . . ....

          3. Article 450c.. . . . . . . . . ....

          4. Article 450d.. . . . . . . . . ....

      5. CHAPTER 9 Transport under the TIR or ATA procedure

        1. Section 1 Common Provisions

          1. Article 451.. . . . . . . . . ....

          2. Article 452.. . . . . . . . . ....

          3. Article 453.. . . . . . . . . ....

        2. Section 2 The TIR procedure

          1. Article 454.. . . . . . . . . ....

          2. Article 454a.. . . . . . . . . ....

          3. Article 454b.. . . . . . . . . ....

          4. Article 454c.. . . . . . . . . ....

          5. Article 455.. . . . . . . . . ....

          6. Article 455a.. . . . . . . . . ....

          7. Article 455b.. . . . . . . . . ....

          8. Section 2 Provisions relating to the TIR carnet procedure

            1. Article 456.. . . . . . . . . ....

            2. Article 457.. . . . . . . . . ....

            3. Article 457a.. . . . . . . . . ....

            4. Article 457b.. . . . . . . . . ....

        3. Section 3 The ATA procedure

          1. Article 457c.. . . . . . . . . ....

          2. Article 457d.. . . . . . . . . ....

          3. Article 458.. . . . . . . . . ....

          4. Article 459.. . . . . . . . . ....

          5. Article 460.. . . . . . . . . ....

          6. Article 461.. . . . . . . . . ....

      6. CHAPTER 10 Transport under the form 302 procedure

        1. Article 462.. . . . . . . . . ....

      7. CHAPTER 10a Procedure for postal consignments

        1. Article 462a.. . . . . . . . . ....

      8. CHAPTER 11 Use of community transit documents to apply measures relating to the export of certain goods

        1. Article 463.. . . . . . . . . ....

        2. Article 464.. . . . . . . . . ....

        3. Article 465.. . . . . . . . . ....

        4. Article 466.. . . . . . . . . ....

        5. Article 467.. . . . . . . . . ....

        6. Article 468.. . . . . . . . . ....

        7. Article 469.. . . . . . . . . ....

        8. Article 470.. . . . . . . . . ....

      9. CHAPTER 12 Provisions relating to documents (Control copy T5) to be used for applying Community measures involving controls on the use and/or destination of goods

        1. Article 471.. . . . . . . . . ....

        2. Article 472.. . . . . . . . . ....

        3. Article 473.. . . . . . . . . ....

        4. Article 474.. . . . . . . . . ....

        5. Article 475.. . . . . . . . . ....

        6. Article 476.. . . . . . . . . ....

        7. Article 477.. . . . . . . . . ....

        8. Article 478.. . . . . . . . . ....

        9. Article 479.. . . . . . . . . ....

        10. Article 480.. . . . . . . . . ....

        11. Article 481.. . . . . . . . . ....

        12. Article 482.. . . . . . . . . ....

        13. Article 483.. . . . . . . . . ....

        14. Article 484.. . . . . . . . . ....

        15. Article 485.. . . . . . . . . ....

        16. Article 486.. . . . . . . . . ....

        17. Article 487.. . . . . . . . . ....

        18. Article 488.. . . . . . . . . ....

        19. Article 489.. . . . . . . . . ....

        20. Article 490.. . . . . . . . . ....

        21. Article 491.. . . . . . . . . ....

        22. Article 492.. . . . . . . . . ....

        23. Article 493.. . . . . . . . . ....

        24. Article 494.. . . . . . . . . ....

        25. Article 495.. . . . . . . . . ....

    3. TITLE III CUSTOMS PROCEDURES WITH ECONOMIC IMPACT

      1. CHAPTER 1 Basic provisions common to more than one of the arrangements

        1. Section 1 Definitions

          1. Article 496.. . . . . . . . . ....

        2. Section 2 Application for authorisation

          1. Article 497.. . . . . . . . . ....

          2. Article 498.. . . . . . . . . ....

          3. Article 499.. . . . . . . . . ....

        3. Section 3 Single authorisation

          1. Article 500.. . . . . . . . . ....

          2. Article 501.. . . . . . . . . ....

        4. Section 4 Economic conditions

          1. Article 502.. . . . . . . . . ....

          2. Article 503.. . . . . . . . . ....

          3. Article 504.. . . . . . . . . ....

        5. Section 5 The decision on authorisation

          1. Article 505.. . . . . . . . . ....

          2. Article 506.. . . . . . . . . ....

          3. Article 507.. . . . . . . . . ....

          4. Article 508.. . . . . . . . . ....

        6. Section 6 Other provisions concerning the operation of the arrangements

          1. Subsection 1 General provisions

            1. Article 509.. . . . . . . . . ....

            2. Article 510.. . . . . . . . . ....

          2. Subsection 2 Transfers

            1. Article 511.. . . . . . . . . ....

            2. Article 512.. . . . . . . . . ....

            3. Article 513.. . . . . . . . . ....

            4. Article 514.. . . . . . . . . ....

          3. Subsection 3 Records

            1. Article 515.. . . . . . . . . ....

            2. Article 516.. . . . . . . . . ....

          4. Subsection 4 Rate of yield and calculation formula

            1. Article 517.. . . . . . . . . ....

            2. Article 518.. . . . . . . . . ....

          5. Subsection 5 Compensatory interest

            1. Article 519.. . . . . . . . . ....

          6. Subsection 6 Discharge

            1. Article 520.. . . . . . . . . ....

            2. Article 521.. . . . . . . . . ....

        7. Section 7 Administrative cooperation

          1. Article 522.. . . . . . . . . ....

          2. Article 523.. . . . . . . . . ....

      2. CHAPTER 2 Customs warehousing

        1. Section 1 General provisions

          1. Article 524.. . . . . . . . . ....

          2. Article 525.. . . . . . . . . ....

        2. Section 2 Additional conditions concerning the granting of the authorisation

          1. Article 526.. . . . . . . . . ....

          2. Article 527.. . . . . . . . . ....

        3. Section 3 Stock records

          1. Article 528.. . . . . . . . . ....

          2. Article 529.. . . . . . . . . ....

          3. Article 530.. . . . . . . . . ....

        4. Section 4 Other provisions concerning the operation of the arrangements

          1. Article 531.. . . . . . . . . ....

          2. Article 532.. . . . . . . . . ....

          3. Article 533.. . . . . . . . . ....

          4. Article 534.. . . . . . . . . ....

          5. Article 535.. . . . . . . . . ....

      3. CHAPTER 3 Inward processing

        1. Section 1 General provision

          1. Article 536.. . . . . . . . . ....

        2. Section 2 Additional conditions concerning the granting of the authorisation

          1. Article 537.. . . . . . . . . ....

          2. Article 538.. . . . . . . . . ....

          3. Article 539.. . . . . . . . . ....

          4. Article 540.. . . . . . . . . ....

        3. Section 3 Provisions concerning the operation of arrangements

          1. Article 541.. . . . . . . . . ....

          2. Article 542.. . . . . . . . . ....

          3. Article 543.. . . . . . . . . ....

          4. Article 544.. . . . . . . . . ....

        4. Section 4 Provisions concerning the operation of the suspension system

          1. Article 545.. . . . . . . . . ....

          2. Article 546.. . . . . . . . . ....

          3. Article 547.. . . . . . . . . ....

          4. Article 547a.. . . . . . . . . ....

          5. Article 548.. . . . . . . . . ....

          6. Article 549.. . . . . . . . . ....

        5. Section 5 Provision concerning the operation of the drawback system

          1. Article 550.. . . . . . . . . ....

      4. CHAPTER 4 Processing under customs control

        1. Article 551.. . . . . . . . . ....

        2. Article 552.. . . . . . . . . ....

      5. CHAPTER 5 Temporary importation

        1. Section 1 General provisions

          1. Article 553.. . . . . . . . . ....

          2. Article 554.. . . . . . . . . ....

        2. Section 2 Conditions for total relief from import duties

          1. Subsection 1 Means of transport

            1. Article 555.. . . . . . . . . ....

            2. Article 556.. . . . . . . . . ....

            3. Article 557.. . . . . . . . . ....

            4. Article 558.. . . . . . . . . ....

            5. Article 559.. . . . . . . . . ....

            6. Article 560.. . . . . . . . . ....

            7. Article 561.. . . . . . . . . ....

            8. Article 562.. . . . . . . . . ....

          2. Subsection 2 Personal effects and goods for sports purposes imported by travellers; welfare material for seafarers

            1. Article 563.. . . . . . . . . ....

            2. Article 564.. . . . . . . . . ....

          3. Subsection 3 Disaster relief material; medical, surgical and laboratory equipment; animals; goods for use in frontier zones

            1. Article 565.. . . . . . . . . ....

            2. Article 566.. . . . . . . . . ....

            3. Article 567.. . . . . . . . . ....

          4. Subsection 4 Sound, image or data carrying media, publicity material; professional equipment; pedagogic material and scientific equipment

            1. Article 568.. . . . . . . . . ....

            2. Article 569.. . . . . . . . . ....

            3. Article 570.. . . . . . . . . ....

          5. Subsection 5 Packings; moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles; special tools and instruments; goods to carry out tests or subject to tests; samples; replacement means of production

            1. Article 571.. . . . . . . . . ....

            2. Article 572.. . . . . . . . . ....

            3. Article 573.. . . . . . . . . ....

            4. Article 574.. . . . . . . . . ....

            5. Article 575.. . . . . . . . . ....

          6. Subsection 6 Goods for events or for sale

            1. Article 576.. . . . . . . . . ....

          7. Subsection 7 Spare parts, accessories and equipment; other goods

            1. Article 577.. . . . . . . . . ....

            2. Article 578.. . . . . . . . . ....

        3. Section 3 Provisions concerning the operation of the arrangements

          1. Article 579.. . . . . . . . . ....

          2. Article 580.. . . . . . . . . ....

          3. Article 581.. . . . . . . . . ....

          4. Article 582.. . . . . . . . . ....

          5. Article 583.. . . . . . . . . ....

          6. Article 584.. . . . . . . . . ....

      6. CHAPTER 6 Outward processing

        1. Section 1 Additional conditions concerning the granting of the authorisation

          1. Article 585.. . . . . . . . . ....

          2. Article 586.. . . . . . . . . ....

          3. Article 587.. . . . . . . . . ....

        2. Section 2 Provisions concerning the operation of the arrangements

          1. Article 588.. . . . . . . . . ....

          2. Article 589.. . . . . . . . . ....

        3. Section 3 Provisions concerning the calculation of the duty relief

          1. Article 590.. . . . . . . . . ....

          2. Article 591.. . . . . . . . . ....

          3. Article 592.. . . . . . . . . ....

    4. TITLE IV IMPLEMENTING PROVISIONS RELATING TO EXPORTATION

      1. CHAPTER 1 General provisions for customs declarations

        1. Article 592a.. . . . . . . . . ....

        2. Article 592b.. . . . . . . . . ....

        3. Article 592c.. . . . . . . . . ....

        4. Article 592d.. . . . . . . . . ....

        5. Article 592e.. . . . . . . . . ....

        6. Article 592f.. . . . . . . . . ....

        7. Article 592g.. . . . . . . . . ....

      2. CHAPTER 2 Permanent exportation

        1. Article 786.. . . . . . . . . ....

        2. Article 787.. . . . . . . . . ....

        3. Article 788.. . . . . . . . . ....

        4. Article 789.. . . . . . . . . ....

        5. Article 790.. . . . . . . . . ....

        6. Article 791.. . . . . . . . . ....

        7. Article 792.. . . . . . . . . ....

        8. Article 792a.. . . . . . . . . ....

        9. Article 792b.. . . . . . . . . ....

        10. Article 793.. . . . . . . . . ....

        11. Article 793a.. . . . . . . . . ....

        12. Article 793b.. . . . . . . . . ....

        13. Article 793c.. . . . . . . . . ....

        14. Article 794.. . . . . . . . . ....

        15. Article 795.. . . . . . . . . ....

        16. Article 796.. . . . . . . . . ....

      3. CHAPTER 3 Exchange of export data between customs authorities using information technology and computer networks

        1. Article 796a.. . . . . . . . . ....

        2. Article 796b.. . . . . . . . . ....

        3. Article 796c.. . . . . . . . . ....

        4. Article 796d.. . . . . . . . . ....

        5. Article 796da.. . . . . . . . . ....

        6. Article 796e.. . . . . . . . . ....

      4. CHAPTER 4 Temporary exportation using an ATA carnet

        1. Article 797.. . . . . . . . . ....

        2. Article 798.. . . . . . . . . ....

    5. TITLE V OTHER CUSTOMS-APPROVED TREATMENTS OR USES

      1. CHAPTER 1 Free zones and free warehouses

        1. Section 1 Provisions common to Sections 2 and 3

          1. Subsection 1 Definitions and general provisions

            1. Article 799.. . . . . . . . . ....

            2. Article 800.. . . . . . . . . ....

            3. Article 801.. . . . . . . . . ....

            4. Article 802.. . . . . . . . . ....

          2. Subsection 2 Approval of the stock records

            1. Article 803.. . . . . . . . . ....

            2. Article 804.. . . . . . . . . ....

        2. Section 2 Provisions applicable to free zones of control type I and to free warehouses

          1. Subsection 1 Controls

            1. Article 805.. . . . . . . . . ....

            2. Article 806.. . . . . . . . . ....

            3. Article 807.. . . . . . . . . ....

          2. Subsection 2 Other provisions concerning the operation of free zone of control type I and free warehouses

            1. Article 808.. . . . . . . . . ....

            2. Article 809.. . . . . . . . . ....

            3. Article 810.. . . . . . . . . ....

            4. Article 811.. . . . . . . . . ....

            5. Article 812.. . . . . . . . . ....

        3. Section 3 Provisions applicable to free zones of control type II

          1. Article 813.. . . . . . . . . ....

          2. Article 814.. . . . . . . . . ....

      2. CHAPTER 2 Re-exportation, destruction and abandonment

        1. Section 1 Re-exportation

          1. Article 841.. . . . . . . . . ....

          2. Article 841a.. . . . . . . . . ....

        2. Section 2 Destruction and abandonment

          1. Article 842.. . . . . . . . . ....

    6. TITLE VI GOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITY

      1. CHAPTER 1 Exit summary declaration

        1. Article 842a.. . . . . . . . . ....

        2. Article 842b.. . . . . . . . . ....

        3. Article 842c.. . . . . . . . . ....

        4. Article 842d.. . . . . . . . . ....

        5. Article 842e.. . . . . . . . . ....

        6. Article 842f.. . . . . . . . . ....

      2. CHAPTER 2 Temporary export

        1. Article 843.. . . . . . . . . ....

  4. PART III PRIVILEGED OPERATIONS

    1. TITLE I RETURNED GOODS

      1. Article 844.. . . . . . . . . ....

      2. Article 845.. . . . . . . . . ....

      3. Article 846.. . . . . . . . . ....

      4. Article 847.. . . . . . . . . ....

      5. Article 848.. . . . . . . . . ....

      6. Article 849.. . . . . . . . . ....

      7. Article 850.. . . . . . . . . ....

      8. Article 851.. . . . . . . . . ....

      9. Article 852.. . . . . . . . . ....

      10. Article 853.. . . . . . . . . ....

      11. Article 854.. . . . . . . . . ....

      12. Article 855.. . . . . . . . . ....

      13. Article 856.. . . . . . . . . ....

    2. TITLE II PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS TAKEN FROM THE TERRITORIAL SEA OF A THIRD COUNTRY BY COMMUNITY FISHING VESSELS

      1. Article 856a.. . . . . . . . . ....

  5. PART IV CUSTOMS DEBT

    1. TITLE I SECURITY

      1. Article 857.. . . . . . . . . ....

      2. Article 858.. . . . . . . . . ....

    2. TITLE II INCURRENCE OF THE DEBT

      1. CHAPTER 1 Failures which have no significant effect on the operation of temporary storage or of the customs procedure

        1. Article 859.. . . . . . . . . ....

        2. Article 860.. . . . . . . . . ....

        3. Article 861.. . . . . . . . . ....

      2. CHAPTER 2 Natural wastage

        1. Article 862.. . . . . . . . . ....

        2. Article 863.. . . . . . . . . ....

        3. Article 864.. . . . . . . . . ....

      3. CHAPTER 3 Goods in special situations

        1. Article 865.. . . . . . . . . ....

        2. Article 865a.. . . . . . . . . ....

        3. Article 866.. . . . . . . . . ....

        4. Article 867.. . . . . . . . . ....

        5. Article 867a.. . . . . . . . . ....

    3. TITLE III RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT

      1. Article 868.. . . . . . . . . ....

      2. Article 869.. . . . . . . . . ....

      3. Article 870.. . . . . . . . . ....

      4. Article 871.. . . . . . . . . ....

      5. Article 872.. . . . . . . . . ....

      6. Article 872a.. . . . . . . . . ....

      7. Article 873.. . . . . . . . . ....

      8. Article 874.. . . . . . . . . ....

      9. Article 875.. . . . . . . . . ....

      10. Article 876.. . . . . . . . . ....

      11. Article 876a.. . . . . . . . . ....

    4. TITLE IV REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES

      1. CHAPTER 1 General provisions

        1. Article 877.. . . . . . . . . ....

      2. CHAPTER 2 Implementing provisions relating to Articles 236 to 239 of the Code

        1. Section 1 Application

          1. Article 878.. . . . . . . . . ....

          2. Article 879.. . . . . . . . . ....

          3. Article 880.. . . . . . . . . ....

          4. Article 881.. . . . . . . . . ....

          5. Article 882.. . . . . . . . . ....

        2. Section 2 Procedure for granting repayment or remission

          1. Article 883.. . . . . . . . . ....

          2. Article 884.. . . . . . . . . ....

          3. Article 885.. . . . . . . . . ....

          4. Article 886.. . . . . . . . . ....

          5. Article 887.. . . . . . . . . ....

          6. Article 888.. . . . . . . . . ....

          7. Article 889.. . . . . . . . . ....

          8. Article 890.. . . . . . . . . ....

          9. Article 891.. . . . . . . . . ....

          10. Article 892.. . . . . . . . . ....

          11. Article 893.. . . . . . . . . ....

          12. Article 894.. . . . . . . . . ....

          13. Article 895.. . . . . . . . . ....

          14. Article 896.. . . . . . . . . ....

          15. Article 897.. . . . . . . . . ....

          16. Article 898.. . . . . . . . . ....

      3. CHAPTER 3 Specific provisions relating to the application of Article 239 of the Code

        1. Section 1 Decisions to be taken by the customs authorities of the Member States

          1. Article 899.. . . . . . . . . ....

          2. Article 900.. . . . . . . . . ....

          3. Article 901.. . . . . . . . . ....

          4. Article 902.. . . . . . . . . ....

          5. Article 903.. . . . . . . . . ....

          6. Article 904.. . . . . . . . . ....

          7. Article 904a.. . . . . . . . . ....

        2. Section 2 Decisions to be taken by the Commission

          1. Article 905.. . . . . . . . . ....

          2. Article 906.. . . . . . . . . ....

          3. Article 906a.. . . . . . . . . ....

          4. Article 907.. . . . . . . . . ....

          5. Article 908.. . . . . . . . . ....

          6. Article 909.. . . . . . . . . ....

      4. CHAPTER 4 Administrative assistance between the Customs authorities of the Member States

        1. Article 910.. . . . . . . . . ....

        2. Article 911.. . . . . . . . . ....

        3. Article 912.. . . . . . . . . ....

  6. PART IVa CONTROLS ON THE USE AND/OR DESTINATION OF GOODS

    1. Article 912a.. . . . . . . . . ....

    2. Article 912b.. . . . . . . . . ....

    3. Article 912c.. . . . . . . . . ....

    4. Article 912d.. . . . . . . . . ....

    5. Article 912e.. . . . . . . . . ....

    6. Article 912f.. . . . . . . . . ....

    7. Article 912g.. . . . . . . . . ....

  7. PART V FINAL PROVISIONS

    1. Article 913.. . . . . . . . . ....

    2. Article 914.. . . . . . . . . ....

    3. Article 915.. . . . . . . . . ....

  8. Signature

  9. ATTACHMENTS

    1. IMPLEMENTING PROVISIONS FOR THE COMMUNITY CUSTOMS CODE ANNEXES

    2. ANNEX 1 MODEL OF BINDING TARIFF INFORMATION (BTI) NOTIFICATION FORM

    3. ANNEX 1a

    4. ANNEX 1b MODEL OF BINDING TARIFF INFORMATION (BTI) APPLICATION FORM

    5. ANNEX 1c

    6. ANNEX 1d

    7. ANNEX 2

    8. ANNEX 3

    9. ANNEX 4

    10. ANNEX 5

    11. ANNEX 6

    12. ANNEX 6a

    13. ANNEX 7

    14. ANNEX 8

    15. ANNEX 9 INTRODUCTORY NOTES TO THE LISTS OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS

    16. ANNEX 10 LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS

    17. ANNEX 11 LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS Products other than textiles and textile articles falling within Section XI

    18. ANNEX 12

    19. ANNEX 13

    20. ANNEX 13a (referred to in Article 76(1))

    21. ANNEX 13b (referred to in Article 86(3))

    22. ANNEX 13c (referred to in Article 92)

    23. ANNEX 13d (Referred to in Article 95(3))

    24. ANNEX 14 INTRODUCTORY NOTES TO THE LIST IN ANNEX 15

    25. ANNEX 15 LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS

    26. ANNEX 16 WORKING EXCLUDED FROM GSP REGIONAL CUMULATION

    27. ANNEX 17 CERTIFICATE OF ORIGIN FORM A

    28. ANNEX 18 (referred to in Article 97m (3)

    29. ANNEX 19 LIST OF WORKING OR PROCESSING TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE FINAL PRODUCTS MAY OBTAIN ORIGINATING STATUS (Territories of the West bank and the Gaza strip)

    30. ANNEX 20 LIST OF WORKING OR PROCESSING TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE FINAL PRODUCTS MAY OBTAIN ORIGINATING STATUS (Bosnia, Croatia, Former Yugoslav Republic of Macedonia, Yugoslav Federation)

    31. ANNEX 21 MOVEMENT CERTIFICATE EUR. 1 AND RELEVANT APPLICATIONS

    32. ANNEX 22

    33. ANNEX 23 INTERPRETATIVE NOTES ON CUSTOMS VALUE

    34. ANNEX 24 APPLICATION OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR THE DETERMINATION OF CUSTOMS VALUE

    35. ANNEX 25 AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS VALUE

    36. ANNEX 26

    37. ANNEX 27 MARKETING CENTRES FOR THE PURPOSE OF CALCULATING UNIT PRICES BY CLASSIFICATION HEADING

    38. ANNEX 28

    39. ANNEX 29

    40. ANNEX 30 TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A COMMUNITY AIRPORT (Article 196)

    41. ANNEX 30a

    42. ANNEX 31 MODEL OF SINGLE ADMINISTRATIVE DOCUMENT (eight-copy set)

    43. ANNEX 32 MODEL OF SINGLE ADMINISTRATIVE DOCUMENT FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS

    44. ANNEX 33 MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM (eight-copy set)

    45. ANNEX 34 MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS

    46. ANNEX 35 INDICATION OF THE COPIES OF THE FORMS SHOWN IN ANNEXES 31 AND 33 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS (Counting copy 1)

    47. ANNEX 36 INDICATION OF THE COPIES OF THE FORMS SHOWN IN ANNEXES 32 AND 34 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS (Counting copy 1/6)

    48. ANNEX 37 SINGLE ADMINISTRATIVE DOCUMENT EXPLANATORY NOTES

    49. ANNEX 37a EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS BY THE EXCHANGE OF EDI STANDARD MESSAGES (EDI TRANSIT DECLARATION)

    50. ANNEX 37b STRUCTURED MESSAGES AND DATA CONTENT FOR THE IE (INFORMATION EXCHANGE)

    51. ANNEX 37c ADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM

    52. ANNEX 37d (referred to in Article 353(2)(b))

    53. ANNEX 38 CODES TO BE USED IN THE FORMS

    54. ANNEX 38a

    55. ANNEX 38b

    56. ANNEX 38c

    57. ANNEX 38d (referred to in Article 4o)

    58. ANNEX 39 LIST OF PETROLEUM PRODUCTS FOR WHICH THE CONDITIONS FOR ADMISSION WITH FAVOURABLE TARIFF TREATMENT BY REASON OF THEIR END-USE APPLY

    59. ANNEX 40 LIST OF PRODUCTS INTENDED FOR AIRCRAFT, SHIPS AND DRILLING OR PRODUCTION PLATFORMS TO WHICH THE CONDITIONS FOR ADMISSION WITH FAVOURABLE TARIFF TREATMENT BY REASON OF THEIR END-USE APPLY

    60. ANNEX 41 LIST OF GOODS TO WHICH, BY REFERENCE TO ARTICLES 291 TO 304 THE CONDITIONS FOR ADMISSION WITH FAVOURABLE TARIFF TREATMENT BY REASON OF THEIR END-USE DO NOT APPLY

    61. ANNEX 42

    62. ANNEX 42a

    63. ANNEX 42b

    64. ANNEX 43 FORM T2M

    65. ANNEX 44 NOTES (to be added to the booklet containing the T2M forms)

    66. ANNEX 44a EXPLANATORY NOTE ON THE LOADING LIST

    67. ANNEX 44b PROVISIONS CONCERNING FORMS USED IN COMMUNITY TRANSIT

    68. ANNEX 44c GOODS INVOLVING HIGHER RISK OF FRAUD (referred to in Article 340a)

    69. ANNEX 45

    70. ANNEX 45a TRANSIT ACCOMPANYING DOCUMENT

    71. ANNEX 45b LIST OF ITEMS

    72. ANNEX 45c

    73. ANNEX 45d

    74. ANNEX 45e (referred to in Article 358(2))

    75. ANNEX 45f (referred to in Article 358(3))

    76. ANNEX 45g (referred to in Article 796a)

    77. ANNEX 45h (referred to in Article 796a)

    78. ANNEX 45i (referred to in Articles 183(2), 787(2)(a) and 842b(3))

    79. ANNEX 45j (referred to in Articles 183(2), 787(2)(a) and 842b(3))

    80. ANNEX 45k (referred to in Article 787)

    81. ANNEX 45l (referred to in Article 787)

    82. ANNEX 46

    83. ANNEX 46a CHARACTERISTICS OF SEALS

    84. ANNEX 46b CRITERIA REFERRED TO IN ARTICLES 380 AND 381

    85. ANNEX 47

    86. ANNEX 47a APPLICATION OF ARTICLE 94(6) AND (7) OF THE CODE

    87. ANNEX 48

    88. ANNEX 49

    89. ANNEX 50

    90. ANNEX 51

    91. ANNEX 51a

    92. ANNEX 51b EXPLANATORY NOTE ON COMPREHENSIVE GUARANTEE CERTIFICATES AND GUARANTEE WAIVER CERTIFICATES

    93. ANNEX 52 LIST OF GOODS WHICH, WHEN TRANSPORTED, GIVE RISE TO AN INCREASE IN THE FLAT-RATE GUARANTEE

    94. ANNEX 53

    95. ANNEX 54

    96. ANNEX 55

    97. ANNEX 56

    98. ANNEX 57

    99. ANNEX 58

    100. ANNEX 59

    101. ANNEX 60

    102. ANNEX 61

    103. ANNEX 62 SPECIAL STAMP

    104. ANNEX 63

    105. ANNEX 64

    106. ANNEX 65

    107. ANNEX 66 INSTRUCTIONS FOR USE OF THE FORMS REQUIRED TO DRAW UP CONTROL COPY T5

    108. ANNEX 67 APPLICATION AND AUTHORISATION FORMS (Articles 253b, 253c, 253h, 253l, 292, 293, 497 and 505)

    109. ANNEX 68 TRANSFER OF GOODS OR PRODUCTS COVERED BY THE ARRANGEMENTS FROM ONE HOLDER TO ANOTHER (Article 513)

    110. ANNEX 69 STANDARD RATES OF YIELD (Article 517(3))

    111. ANNEX 70 ECONOMIC CONDITIONS AND ADMINISTRATIVE COOPERATION (Articles 502 and 522)

    112. ANNEX 71 INFORMATION SHEETS (Article 523)

    113. ANNEX 72 LIST OF USUAL FORMS OF HANDLING REFERRED TO IN ARTICLE 531 AND ARTICLE 809

    114. ANNEX 73 IMPORT GOODS FOR WHICH THE ECONOMIC CONDITIONS ARE DEEMED NOT TO BE FULFILLED BY VIRTUE OF ARTICLE 539, FIRST PARAGRAPH

    115. ANNEX 74 SPECIAL PROVISIONS CONCERNING EQUIVALENT GOODS (Article 541)

    116. ANNEX 75

    117. ANNEX 76 ECONOMIC CONDITIONS IN THE FRAMEWORK OF THE ARRANGEMENTS FOR PROCESSING UNDER CUSTOMS CONTROL (Article 552)

    118. ANNEX 77 (Article 581)

    119. ANNEX 104

    120. ANNEX 105 METHODS FOR CALCULATING

    121. ANNEX 106

    122. ANNEX 107

    123. ANNEX 108

    124. ANNEX 109

    125. ANNEX 110

    126. ANNEX 110a

    127. ANNEX 111

    128. ANNEX 112

    129. ANNEX 113

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