CHAPTER 1 SCOPE AND BASIC DEFINITIONS
Article 1.Customs rules shall consist of this Code and the provisions...
Article 2.(1) Save as otherwise provided, either under international conventions or...
Article 3.(1) The customs territory of the Community shall comprise: the...
Article 4.For the purposes of this Code, the following definitions shall...
Section 2 Decisions relating to the application of customs rules
Article 6.(1) Where a person requests that the customs authorities take...
Article 7.Save in the cases provided for in the second subparagraph...
Article 8.(1) A decision favourable to the person concerned shall be...
Article 9.(1) A decision favourable to the person concerned, shall be...
Article 10.Articles 8 and 9 shall be without prejudice to national...
Article 13.(1) Customs authorities may, in accordance with the conditions laid...
Article 14.For the purposes of applying customs legislation, any person directly...
Article 15.All information which is by nature confidential or which is...
Article 16.The persons concerned shall keep the documents referred to in...
Article 17.Where a period, date or time limit is laid down...
Article 18.(1) The value of the ecu in national currencies to...
Article 19.The procedure of the Committee shall be used to determine...
CHAPTER 1 CUSTOMS TARIFF OF THE EUROPEAN COMMUNITIES AND TARIFF CLASSIFICATION OF GOODS
Section 1 Non-preferential origin
Article 22.Articles 23 to 26 define the non-preferential origin of goods...
Article 23.(1) Goods originating in a country shall be those wholly...
Article 24.Goods whose production involved more than one country shall be...
Article 25.Any processing or working in respect of which it is...
Article 26.(1) Customs legislation or other Community legislation governing specific fields...
CHAPTER 3 VALUE OF GOODS FOR CUSTOMS PURPOSES
Article 28.The provisions of this Chapter shall determine the customs value...
Article 29.(1) The customs value of imported goods shall be the...
Article 30.(1) Where the customs value cannot be determined under Article...
Article 31.(1) Where the customs value of imported goods cannot be...
Article 32.(1) In determining the customs value under Article 29, there...
Article 33.(1) Provided that they are shown separately from the price...
Article 34.Specific rules may be laid down in accordance with the...
Article 35.Where factors used to determine the customs value of goods...
Article 36.(1) The provisions of this chapter shall be without prejudice...
CHAPTER 1 ENTRY OF GOODS INTO THE CUSTOMS TERRITORY OF THE COMMUNITY
Article 36a.(1) Goods brought into the customs territory of the Community...
Article 36b.(1) The committee procedure shall be used to establish a...
Article 36c.(1) The customs office of entry may waive the lodging...
Article 37.(1) Goods brought into the customs territory of the Community...
Article 38.(1) Goods brought into the customs territory of the Community...
Article 39.(1) Where, by reason of unforeseeable circumstances or force majeure,...
CHAPTER 4 OBLIGATION TO ASSIGN GOODS PRESENTED TO CUSTOMS A CUSTOMS-APPROVED TREATMENT OR USE
CHAPTER 5 TEMPORARY STORAGE OF GOODS
Article 50.Until such time as they are assignated a customs-approved treatment...
Article 51.(1) Goods in temporary storage shall be stored only in...
Article 52.Without prejudice to the provisions of Article 42, goods in...
Article 53.(1) The customs authorities shall without delay take all measures...
CHAPTER 6 PROVISIONS APPLICABLE TO NON-COMMUNITY GOODS WHICH HAVE MOVED UNDER A TRANSIT PROCEDURE
TITLE IV CUSTOMS-APPROVED TREATMENT OR USE
Section 2 Release for free circulation
Article 79.Release for free circulation shall confer on non-Community goods the...
Article 80.(1) By way of derogation from Article 67, provided that...
Article 81.Where a consignment is made up of goods falling within...
Article 82.(1) Where goods are released for free circulation at a...
Article 83.Goods released for free circulation shall lose their customs status...
Section 3 Suspensive arrangements and customs procedures with economic impact
A. Provisions common to several procedures
Article 85.The use of any customs procedure with economic impact shall...
Article 86.Without prejudice to the additional special conditions governing the procedure...
Article 87.(1) The conditions under which the procedure in question is...
Article 87a.In the cases referred to in the second sentence of...
Article 88.The customs authorities may make the placing of goods under...
Article 89.(1) A suspensive arrangement with economic impact shall be discharged...
Article 90.The rights and obligations of the holder of a customs...
Article 98.(1) The customs warehousing procedure shall allow the storage in...
Article 99.A customs warehouse may be either a public warehouse or...
Article 100.(1) Operation of a customs warehouse shall be subject to...
Article 101.The warehousekeeper shall be responsible for: ensuring that while the...
Article 102.(1) By way of derogation from Article 101, where the...
Article 103.The rights and obligations of a warehousekeeper may, with the...
Article 104.Without prejudice to Article 88, the customs authorities may demand...
Article 105.The person designated by the customs authorities shall keep stock...
Article 106.(1) Where an economic need exists and customs supervision is...
Article 107.Goods placed under the customs warehousing procedure shall be entered...
Article 109.(1) Import goods may undergo the usual forms of handling...
Article 110.Where circumstances so warrant, goods placed under the customs warehousing...
Article 111.The customs authorities may allow goods placed under the customs...
Article 112.(1) Where a customs debt is incurred in respect of...
Article 113.Community goods referred to in Article 98 (1) (b) which...
E. Processing under customs control
Article 130.The procedure for processing under customs control shall allow non-Community...
Article 131.The cases in and specific conditions under which the procedure...
Article 132.Authorization for processing under customs control shall be granted at...
Article 133.Authorization shall be granted only: to persons established in the...
Article 134.Article 118 (1), (2) and (4) and Article 119 shall...
Article 135.Where a customs debt is incurred in respect of goods...
Article 136.(1) Where the import goods qualified for preferential tariff treatment...
Article 137.The temporary importation procedure shall allow the use in the...
Article 138.Authorization for temporary importation shall be granted at the request...
Article 139.The customs authorities shall refuse to authorize use of the...
Article 140.(1) The customs authorities shall determine the period within which...
Article 141.The case and the special conditions under which the temporary...
Article 142.(1) Use of the temporary importation procedure with partial relief...
Article 143.(1) The amount of import duties payable in respect of...
Article 144.(1) Where a customs debt is incurred in respect of...
CHAPTER 3 OTHER TYPES OF CUSTOMS-APPROVED TREATMENT OR USE
Section 1 Free zones and free warehouses
C. Operation of free zones and free warehouses
Article 172.(1) Any industrial, commercial or service activity shall, under the...
Article 173.Non-Community goods placed in a free zone or free warehouse...
Article 174.The Community goods referred to in Article 166 (b) which...
Article 175.(1) Where Articles 173 and 174 are not applied, non-Community...
Article 176.(1) All persons carrying on an activity involving the storage,...
D. Removal of goods from free zones or free warehouses
Article 177.Without prejudice to special provisions adopted under customs legislation governing...
Article 178.(1) Where a customs debt is incurred in respect of...
Article 179.(1) Community goods referred to in Article 166 (b) which...
Article 180.(1) Where goods are brought into or returned to another...
Article 181.The customs authorities shall satisfy themselves that the rules governing...
TITLE V GOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITY
Article 182a.(1) Goods leaving the customs territory of the Community, with...
Article 182b.(1) Where goods leaving the customs territory of the Community...
Article 182c.(1) Where goods leaving the customs territory of the Community...
Article 182d.(1) The committee procedure shall be used to establish a...
Article 183.Goods leaving the customs territory of the Community shall be...
CHAPTER 1 SECURITY TO COVER CUSTOMS DEBT
Article 189.(1) Where, in accordance with customs rules, the customs authorities...
Article 190.(1) Where customs legislation provides that the provision of security...
Article 191.At the request of the person referred to in Article...
Article 192.(1) Where customs legislation makes it compulsory for security to...
Article 193.Security may be provided by either: a cash deposit, or...
Article 194.(1) A cash deposit shall be made in the currency...
Article 195.The guarantor shall undertake in writing to pay jointly and...
Article 196.The person required to provide security shall be free to...
Article 197.(1) Where the rules adopted in accordance with the committee...
Article 198.Where the customs authorities establish that the security provided does...
Article 199.(1) The security shall not be released until such time...
Article 200.Provisions derogating from those contained in this chapter shall, where...
CHAPTER 2 INCURRENCE OF A CUSTOMS DEBT
Article 201.(1) A customs debt on importation shall be incurred through:...
Article 202.(1) A customs debt on importation shall be incurred through:...
Article 203.(1) A customs debt on importation shall be incurred through:...
Article 204.(1) A customs debt on importation shall be incurred through:...
Article 205.(1) A customs debt on importation shall be incurred through:...
Article 206.(1) By way of derogation from Articles 202 and 204...
Article 207.Where, in accordance with Article 206 (1), no customs debt...
Article 208.Where in accordance with Article 203 or 204 a customs...
Article 209.(1) A customs debt on exportation shall be incurred through:...
Article 210.(1) A customs debt on exportation shall be incurred through:...
Article 211.(1) A customs debt on exportation shall be incurred through:...
Article 212.The customs debt referred to in Articles 201 to 205...
Article 212a.Where customs legislation provides for favourable tariff treatment of goods...
Article 213.Where several persons are liable for payment of one customs...
Article 214.(1) Save as otherwise expressly provided by this Code and...
Article 215.(1) A customs debt shall be incurred: at the place...
Article 216.(1) In so far as agreements concluded between the Community...
CHAPTER 3 RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT
Section 1 Entry in the accounts and communication of the amount of duty to the debtor
Section 2 Time limit and procedures for payment of the amount of duty
Article 222.(1) Amounts of duty communicated in accordance with Article 221...
Article 223.Payment shall be made in cash or by any other...
Article 224.Provided the amount of duty payable by the person concerned...
Article 225.The granting of deferment of payment shall be conditional on...
Article 226.The customs authorities shall decide which of the following procedures...
Article 227.(1) The period for which payment is deferred shall be...
Article 228.(1) Deferment of payment shall not be granted in respect...
Article 229.The customs authorities may grant the debtor payment facilities other...
Article 230.Whatever the payment facilities granted to the debtor, the latter...
Article 232.(1) Where the amount of duty due has not been...
CHAPTER 5 REPAYMENT AND REMISSION OF DUTY
Article 235.The following definitions shall apply: ‘repayment’ means the total or...
Article 236.(1) Import duties or export duties shall be repaid in...
Article 237.Import duties or export duties shall be repaid where a...
Article 238.(1) Import duties shall be repaid or remitted in so...
Article 239.(1) Import duties or export duties may be repaid or...
Article 240.Import or export duties shall be repaid or remitted under...
Article 241.Repayment by the competent authorities of amounts of import duties...
Article 242.Where a customs debt has been remitted or the corresponding...
CHAPTER 1 CUSTOMS CODE COMMITTEE
Article 247.The measures necessary for the implementation of this Regulation, including...
Article 247a.(1) The Commission shall be assisted by a Customs Code...
Article 248.The measures necessary for implementing Articles 11, 12 and 21...
Article 248a.(1) The Commission shall be assisted by a Customs Code...
Article 249.The Committee may examine any question concerning customs legislation which...