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Council Regulation (EEC) No 2913/92 (repealed)Show full title

Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (repealed)

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  1. Introductory Text

  2. TITLE I GENERAL PROVISIONS

    1. CHAPTER 1 SCOPE AND BASIC DEFINITIONS

      1. Article 1.Customs rules shall consist of this Code and the provisions...

      2. Article 2.(1) Save as otherwise provided, either under international conventions or...

      3. Article 3.(1) The customs territory of the Community shall comprise: the...

      4. Article 4.For the purposes of this Code, the following definitions shall...

    2. CHAPTER 2 SUNDRY GENERAL PROVISIONS RELATING IN PARTICULAR TO THE RIGHTS AND OBLIGATIONS OF PERSONS WITH REGARD TO CUSTOMS RULES

      1. Section 1 Right of representation

        1. Article 5.(1) Under the conditions set out in Article 64 (2)...

      2. Section 1A Authorised economic operators

        1. Article 5a.(1) Customs authorities, if necessary following consultation with other competent...

      3. Section 2 Decisions relating to the application of customs rules

        1. Article 6.(1) Where a person requests that the customs authorities take...

        2. Article 7.Save in the cases provided for in the second subparagraph...

        3. Article 8.(1) A decision favourable to the person concerned shall be...

        4. Article 9.(1) A decision favourable to the person concerned, shall be...

        5. Article 10.Articles 8 and 9 shall be without prejudice to national...

      4. Section 3 Information

        1. Article 11.(1) Any person may request information concerning the application of...

        2. Article 12.(1) The customs authorities shall issue binding tariff information or...

      5. Section 4 Other provisions

        1. Article 13.(1) Customs authorities may, in accordance with the conditions laid...

        2. Article 14.For the purposes of applying customs legislation, any person directly...

        3. Article 15.All information which is by nature confidential or which is...

        4. Article 16.The persons concerned shall keep the documents referred to in...

        5. Article 17.Where a period, date or time limit is laid down...

        6. Article 18.(1) The value of the ecu in national currencies to...

        7. Article 19.The procedure of the Committee shall be used to determine...

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

    1. CHAPTER 1 CUSTOMS TARIFF OF THE EUROPEAN COMMUNITIES AND TARIFF CLASSIFICATION OF GOODS

      1. Article 20.(1) Duties legally owed where a customs debt is incurred...

      2. Article 21.(1) The favourable tariff treatment from which certain goods may...

    2. CHAPTER 2 ORIGIN OF GOODS

      1. Section 1 Non-preferential origin

        1. Article 22.Articles 23 to 26 define the non-preferential origin of goods...

        2. Article 23.(1) Goods originating in a country shall be those wholly...

        3. Article 24.Goods whose production involved more than one country shall be...

        4. Article 25.Any processing or working in respect of which it is...

        5. Article 26.(1) Customs legislation or other Community legislation governing specific fields...

      2. Section 2 Preferential origin of goods

        1. Article 27.The rules on preferential origin shall lay down the conditions...

    3. CHAPTER 3 VALUE OF GOODS FOR CUSTOMS PURPOSES

      1. Article 28.The provisions of this Chapter shall determine the customs value...

      2. Article 29.(1) The customs value of imported goods shall be the...

      3. Article 30.(1) Where the customs value cannot be determined under Article...

      4. Article 31.(1) Where the customs value of imported goods cannot be...

      5. Article 32.(1) In determining the customs value under Article 29, there...

      6. Article 33.(1) Provided that they are shown separately from the price...

      7. Article 34.Specific rules may be laid down in accordance with the...

      8. Article 35.Where factors used to determine the customs value of goods...

      9. Article 36.(1) The provisions of this chapter shall be without prejudice...

  4. TITLE III PROVISIONS APPLICABLE TO GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY UNTIL THEY ARE ASSIGNED A CUSTOMS-APPROVED TREATMENT OR USE

    1. CHAPTER 1 ENTRY OF GOODS INTO THE CUSTOMS TERRITORY OF THE COMMUNITY

      1. Article 36a.(1) Goods brought into the customs territory of the Community...

      2. Article 36b.(1) The committee procedure shall be used to establish a...

      3. Article 36c.(1) The customs office of entry may waive the lodging...

      4. Article 37.(1) Goods brought into the customs territory of the Community...

      5. Article 38.(1) Goods brought into the customs territory of the Community...

      6. Article 39.(1) Where, by reason of unforeseeable circumstances or force majeure,...

    2. CHAPTER 2 PRESENTATION OF GOODS TO CUSTOMS

      1. Article 40.Goods entering the customs territory of the Community shall be...

      2. Article 41.Article 40 shall not preclude the implementation of rules in...

      3. Article 42.Goods may, once they have been presented to customs, and...

    3. CHAPTER 3 UNLOADING OF GOODS PRESENTED TO CUSTOMS

      1. Article 43.. . . . . . . . . ....

      2. Article 44.. . . . . . . . . ....

      3. Article 45.. . . . . . . . . ....

      4. Article 46.(1) Goods shall be unloaded or transhipped from the means...

      5. Article 47.Goods shall not be removed from their original position without...

    4. CHAPTER 4 OBLIGATION TO ASSIGN GOODS PRESENTED TO CUSTOMS A CUSTOMS-APPROVED TREATMENT OR USE

      1. Article 48.Non-Community goods presented to customs shall be assigned a customs-approved...

      2. Article 49.(1) Where goods are covered by a summary declaration, the...

    5. CHAPTER 5 TEMPORARY STORAGE OF GOODS

      1. Article 50.Until such time as they are assignated a customs-approved treatment...

      2. Article 51.(1) Goods in temporary storage shall be stored only in...

      3. Article 52.Without prejudice to the provisions of Article 42, goods in...

      4. Article 53.(1) The customs authorities shall without delay take all measures...

    6. CHAPTER 6 PROVISIONS APPLICABLE TO NON-COMMUNITY GOODS WHICH HAVE MOVED UNDER A TRANSIT PROCEDURE

      1. Article 54.Article 38, with the exception of paragraph 1 (a) thereof,...

      2. Article 55.Once non-Community goods which have moved under a transit procedure...

    7. CHAPTER 7 OTHER PROVISIONS

      1. Article 56.Where the circumstances so require, the customs authorities may have...

      2. Article 57.Where customs authorities find that goods have been brought unauthorized...

  5. TITLE IV CUSTOMS-APPROVED TREATMENT OR USE

    1. CHAPTER 1 GENERAL

      1. Article 58.(1) Save as otherwise provided, goods may at any time,...

    2. CHAPTER 2 CUSTOMS PROCEDURES

      1. Section 1 Placing of goods under a customs procedure

        1. Article 59.(1) All goods intended to be placed under a customs...

        2. Article 60.Insofar as Community customs legislation lays down no rules on...

        3. Article 61.The customs declaration shall be made: in writing; or using...

        4. A. Declarations in writing

        5. B. Other declarations

          1. Article 77.(1.) Where the customs declaration is made by means of...

        6. C. Post-clearance examination of declarations

          1. Article 78.(1) The customs authorities may, on their own initiative or...

      2. Section 2 Release for free circulation

        1. Article 79.Release for free circulation shall confer on non-Community goods the...

        2. Article 80.(1) By way of derogation from Article 67, provided that...

        3. Article 81.Where a consignment is made up of goods falling within...

        4. Article 82.(1) Where goods are released for free circulation at a...

        5. Article 83.Goods released for free circulation shall lose their customs status...

      3. Section 3 Suspensive arrangements and customs procedures with economic impact

        1. A. Provisions common to several procedures

          1. Article 84.(1) In Articles 85 to 90: (a) where the term...

          2. Article 85.The use of any customs procedure with economic impact shall...

          3. Article 86.Without prejudice to the additional special conditions governing the procedure...

          4. Article 87.(1) The conditions under which the procedure in question is...

          5. Article 87a.In the cases referred to in the second sentence of...

          6. Article 88.The customs authorities may make the placing of goods under...

          7. Article 89.(1) A suspensive arrangement with economic impact shall be discharged...

          8. Article 90.The rights and obligations of the holder of a customs...

        2. B. External transit

        3. C. Customs warehouses

          1. Article 98.(1) The customs warehousing procedure shall allow the storage in...

          2. Article 99.A customs warehouse may be either a public warehouse or...

          3. Article 100.(1) Operation of a customs warehouse shall be subject to...

          4. Article 101.The warehousekeeper shall be responsible for: ensuring that while the...

          5. Article 102.(1) By way of derogation from Article 101, where the...

          6. Article 103.The rights and obligations of a warehousekeeper may, with the...

          7. Article 104.Without prejudice to Article 88, the customs authorities may demand...

          8. Article 105.The person designated by the customs authorities shall keep stock...

          9. Article 106.(1) Where an economic need exists and customs supervision is...

          10. Article 107.Goods placed under the customs warehousing procedure shall be entered...

          11. Article 108.(1) There shall be no limit to the length of...

          12. Article 109.(1) Import goods may undergo the usual forms of handling...

          13. Article 110.Where circumstances so warrant, goods placed under the customs warehousing...

          14. Article 111.The customs authorities may allow goods placed under the customs...

          15. Article 112.(1) Where a customs debt is incurred in respect of...

          16. Article 113.Community goods referred to in Article 98 (1) (b) which...

        4. D. Inward processing

        5. E. Processing under customs control

          1. Article 130.The procedure for processing under customs control shall allow non-Community...

          2. Article 131.The cases in and specific conditions under which the procedure...

          3. Article 132.Authorization for processing under customs control shall be granted at...

          4. Article 133.Authorization shall be granted only: to persons established in the...

          5. Article 134.Article 118 (1), (2) and (4) and Article 119 shall...

          6. Article 135.Where a customs debt is incurred in respect of goods...

          7. Article 136.(1) Where the import goods qualified for preferential tariff treatment...

        6. F. Temporary importation

          1. Article 137.The temporary importation procedure shall allow the use in the...

          2. Article 138.Authorization for temporary importation shall be granted at the request...

          3. Article 139.The customs authorities shall refuse to authorize use of the...

          4. Article 140.(1) The customs authorities shall determine the period within which...

          5. Article 141.The case and the special conditions under which the temporary...

          6. Article 142.(1) Use of the temporary importation procedure with partial relief...

          7. Article 143.(1) The amount of import duties payable in respect of...

          8. Article 144.(1) Where a customs debt is incurred in respect of...

        7. G. Outward processing

      4. Section 4 Export

        1. Article 161.(1) The export procedure shall allow Community goods to leave...

        2. Article 162.Release for export shall be granted on condition that the...

      5. Section 5 Internal transit

        1. Article 163.(1) The internal transit procedure shall, under the conditions laid...

        2. Article 164.The conditions under which Community goods may move, without being...

        3. Article 165.The internal Community transit procedure shall also apply where a...

    3. CHAPTER 3 OTHER TYPES OF CUSTOMS-APPROVED TREATMENT OR USE

      1. Section 1 Free zones and free warehouses

        1. A. General

          1. Article 166.Free zones and free warehouses shall be parts of the...

          2. Article 167.(1) Member States may designate parts of the customs territory...

          3. Article 168.(1) The perimeter and the entry and exit points of...

          4. Article 168a.(1) The customs authorities may designate free zones in which...

        2. B. Placing of goods in free zones or free warehouses

          1. Article 169.Both Community and non-Community goods may be placed in a...

          2. Article 170.(1) Without prejudice to Article 168 (4), goods entering a...

        3. C. Operation of free zones and free warehouses

          1. Article 171.(1) There shall be no limit to the length of...

          2. Article 172.(1) Any industrial, commercial or service activity shall, under the...

          3. Article 173.Non-Community goods placed in a free zone or free warehouse...

          4. Article 174.The Community goods referred to in Article 166 (b) which...

          5. Article 175.(1) Where Articles 173 and 174 are not applied, non-Community...

          6. Article 176.(1) All persons carrying on an activity involving the storage,...

        4. D. Removal of goods from free zones or free warehouses

          1. Article 177.Without prejudice to special provisions adopted under customs legislation governing...

          2. Article 178.(1) Where a customs debt is incurred in respect of...

          3. Article 179.(1) Community goods referred to in Article 166 (b) which...

          4. Article 180.(1) Where goods are brought into or returned to another...

          5. Article 181.The customs authorities shall satisfy themselves that the rules governing...

      2. Section 2 Re-exportation, destruction and abandonment

        1. Article 182.(1) Non-Community goods may be: re-exported from the customs territory...

  6. TITLE V GOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITY

    1. Article 182a.(1) Goods leaving the customs territory of the Community, with...

    2. Article 182b.(1) Where goods leaving the customs territory of the Community...

    3. Article 182c.(1) Where goods leaving the customs territory of the Community...

    4. Article 182d.(1) The committee procedure shall be used to establish a...

    5. Article 183.Goods leaving the customs territory of the Community shall be...

  7. TITLE VI PRIVILEGED OPERATIONS

    1. CHAPTER 1 RELIEFS FROM CUSTOMS DUTY

      1. Article 184.The Council shall, acting by a qualified majority on a...

    2. CHAPTER 2 RETURNED GOODS

      1. Article 185.(1) Community goods which, having been exported from the customs...

      2. Article 186.The relief from import duties provided for in Article 185...

      3. Article 187.Articles 185 and 186 shall apply mutatis mutandis to compensating...

    3. CHAPTER 3 PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS TAKEN FROM THE SEA

      1. Article 188.Without prejudice to Article 23 (1) (f), the following shall...

  8. TITLE VII CUSTOMS DEBT

    1. CHAPTER 1 SECURITY TO COVER CUSTOMS DEBT

      1. Article 189.(1) Where, in accordance with customs rules, the customs authorities...

      2. Article 190.(1) Where customs legislation provides that the provision of security...

      3. Article 191.At the request of the person referred to in Article...

      4. Article 192.(1) Where customs legislation makes it compulsory for security to...

      5. Article 193.Security may be provided by either: a cash deposit, or...

      6. Article 194.(1) A cash deposit shall be made in the currency...

      7. Article 195.The guarantor shall undertake in writing to pay jointly and...

      8. Article 196.The person required to provide security shall be free to...

      9. Article 197.(1) Where the rules adopted in accordance with the committee...

      10. Article 198.Where the customs authorities establish that the security provided does...

      11. Article 199.(1) The security shall not be released until such time...

      12. Article 200.Provisions derogating from those contained in this chapter shall, where...

    2. CHAPTER 2 INCURRENCE OF A CUSTOMS DEBT

      1. Article 201.(1) A customs debt on importation shall be incurred through:...

      2. Article 202.(1) A customs debt on importation shall be incurred through:...

      3. Article 203.(1) A customs debt on importation shall be incurred through:...

      4. Article 204.(1) A customs debt on importation shall be incurred through:...

      5. Article 205.(1) A customs debt on importation shall be incurred through:...

      6. Article 206.(1) By way of derogation from Articles 202 and 204...

      7. Article 207.Where, in accordance with Article 206 (1), no customs debt...

      8. Article 208.Where in accordance with Article 203 or 204 a customs...

      9. Article 209.(1) A customs debt on exportation shall be incurred through:...

      10. Article 210.(1) A customs debt on exportation shall be incurred through:...

      11. Article 211.(1) A customs debt on exportation shall be incurred through:...

      12. Article 212.The customs debt referred to in Articles 201 to 205...

      13. Article 212a.Where customs legislation provides for favourable tariff treatment of goods...

      14. Article 213.Where several persons are liable for payment of one customs...

      15. Article 214.(1) Save as otherwise expressly provided by this Code and...

      16. Article 215.(1) A customs debt shall be incurred: at the place...

      17. Article 216.(1) In so far as agreements concluded between the Community...

    3. CHAPTER 3 RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT

      1. Section 1 Entry in the accounts and communication of the amount of duty to the debtor

        1. Article 217.(1) Each and every amount of import duty or export...

        2. Article 218.(1) Where a customs debt is incurred as a result...

        3. Article 219.(1) The time limits for entry in the accounts laid...

        4. Article 220.(1) Where the amount of duty resulting from a customs...

        5. Article 221.(1) As soon as it has been entered in the...

      2. Section 2 Time limit and procedures for payment of the amount of duty

        1. Article 222.(1) Amounts of duty communicated in accordance with Article 221...

        2. Article 223.Payment shall be made in cash or by any other...

        3. Article 224.Provided the amount of duty payable by the person concerned...

        4. Article 225.The granting of deferment of payment shall be conditional on...

        5. Article 226.The customs authorities shall decide which of the following procedures...

        6. Article 227.(1) The period for which payment is deferred shall be...

        7. Article 228.(1) Deferment of payment shall not be granted in respect...

        8. Article 229.The customs authorities may grant the debtor payment facilities other...

        9. Article 230.Whatever the payment facilities granted to the debtor, the latter...

        10. Article 231.An amount of duty owed may be paid by a...

        11. Article 232.(1) Where the amount of duty due has not been...

    4. CHAPTER 4 EXTINCTION OF CUSTOMS DEBT

      1. Article 233.Without prejudice to the provisions in force relating to the...

      2. Article 234.A customs debt, as referred to in Article 216, shall...

    5. CHAPTER 5 REPAYMENT AND REMISSION OF DUTY

      1. Article 235.The following definitions shall apply: ‘repayment’ means the total or...

      2. Article 236.(1) Import duties or export duties shall be repaid in...

      3. Article 237.Import duties or export duties shall be repaid where a...

      4. Article 238.(1) Import duties shall be repaid or remitted in so...

      5. Article 239.(1) Import duties or export duties may be repaid or...

      6. Article 240.Import or export duties shall be repaid or remitted under...

      7. Article 241.Repayment by the competent authorities of amounts of import duties...

      8. Article 242.Where a customs debt has been remitted or the corresponding...

  9. TITLE VIII APPEALS

    1. Article 243.(1) Any person shall have the right to appeal against...

    2. Article 244.The lodging of an appeal shall not cause implementation of...

    3. Article 245.The provisions for the implementation of the appeals procedure shall...

    4. Article 246.This title shall not apply to appeals lodged with a...

  10. TITLE IX FINAL PROVISIONS

    1. CHAPTER 1 CUSTOMS CODE COMMITTEE

      1. Article 247.The measures necessary for the implementation of this Regulation, including...

      2. Article 247a.(1) The Commission shall be assisted by a Customs Code...

      3. Article 248.The measures necessary for implementing Articles 11, 12 and 21...

      4. Article 248a.(1) The Commission shall be assisted by a Customs Code...

      5. Article 249.The Committee may examine any question concerning customs legislation which...

    2. CHAPTER 2 LEGAL EFFECTS IN A MEMBER STATE OF MEASURES TAKEN, DOCUMENTS ISSUED AND FINDINGS MADE IN ANOTHER MEMBER STATE

      1. Article 250.Where a customs procedure is used in several Member States,...

    3. CHAPTER 3 OTHER FINAL PROVISIONS

      1. Article 251.(1) The following Regulations and Directives are hereby repealed: Council...

      2. Article 252.(1) Articles 141, 142 and 143 of Council Regulation (EEC)...

      3. Article 253.This Regulation shall enter into force on the third day...

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