Council Regulation (EEC) No 2913/92 (repealed)Show full title

Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (repealed)

  1. Introductory Text

  2. TITLE I GENERAL PROVISIONS

    1. CHAPTER 1 SCOPE AND BASIC DEFINITIONS

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

      2. Article 2.. . . . . . . . . ....

      3. Article 3.. . . . . . . . . ....

      4. Article 4.. . . . . . . . . ....

    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.. . . . . . . . . ....

      2. Section 1A Authorised economic operators

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

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

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

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

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

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

        5. Article 10.. . . . . . . . . ....

      4. Section 3 Information

        1. Article 11.. . . . . . . . . ....

        2. Article 12.. . . . . . . . . ....

      5. Section 4 Other provisions

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

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

        3. Article 15.. . . . . . . . . ....

        4. Article 16.. . . . . . . . . ....

        5. Article 17.. . . . . . . . . ....

        6. Article 18.. . . . . . . . . ....

        7. Article 19.. . . . . . . . . ....

  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.. . . . . . . . . ....

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

    2. CHAPTER 2 ORIGIN OF GOODS

      1. Section 1 Non-preferential origin

        1. Article 22.. . . . . . . . . ....

        2. Article 23.. . . . . . . . . ....

        3. Article 24.. . . . . . . . . ....

        4. Article 25.. . . . . . . . . ....

        5. Article 26.. . . . . . . . . ....

      2. Section 2 Preferential origin of goods

        1. Article 27.. . . . . . . . . ....

    3. CHAPTER 3 VALUE OF GOODS FOR CUSTOMS PURPOSES

      1. Article 28.. . . . . . . . . ....

      2. Article 29.. . . . . . . . . ....

      3. Article 30.. . . . . . . . . ....

      4. Article 31.. . . . . . . . . ....

      5. Article 32.. . . . . . . . . ....

      6. Article 33.. . . . . . . . . ....

      7. Article 34.. . . . . . . . . ....

      8. Article 35.. . . . . . . . . ....

      9. Article 36.. . . . . . . . . ....

  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.. . . . . . . . . ....

      2. Article 36b.. . . . . . . . . ....

      3. Article 36c.. . . . . . . . . ....

      4. Article 37.. . . . . . . . . ....

      5. Article 38.. . . . . . . . . ....

      6. Article 39.. . . . . . . . . ....

    2. CHAPTER 2 PRESENTATION OF GOODS TO CUSTOMS

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

      2. Article 41.. . . . . . . . . ....

      3. Article 42.. . . . . . . . . ....

    3. CHAPTER 3 UNLOADING OF GOODS PRESENTED TO CUSTOMS

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

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

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

      4. Article 46.. . . . . . . . . ....

      5. Article 47.. . . . . . . . . ....

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

      1. Article 48.. . . . . . . . . ....

      2. Article 49.. . . . . . . . . ....

    5. CHAPTER 5 TEMPORARY STORAGE OF GOODS

      1. Article 50.. . . . . . . . . ....

      2. Article 51.. . . . . . . . . ....

      3. Article 52.. . . . . . . . . ....

      4. Article 53.. . . . . . . . . ....

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

      1. Article 54.. . . . . . . . . ....

      2. Article 55.. . . . . . . . . ....

    7. CHAPTER 7 OTHER PROVISIONS

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

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

  5. TITLE IV CUSTOMS-APPROVED TREATMENT OR USE

    1. CHAPTER 1 GENERAL

      1. Article 58.. . . . . . . . . ....

    2. CHAPTER 2 CUSTOMS PROCEDURES

      1. Section 1 Placing of goods under a customs procedure

        1. Article 59.. . . . . . . . . ....

        2. Article 60.. . . . . . . . . ....

        3. Article 61.. . . . . . . . . ....

        4. A. Declarations in writing

        5. B. Other declarations

          1. Article 77.. . . . . . . . . ....

        6. C. Post-clearance examination of declarations

          1. Article 78.. . . . . . . . . ....

      2. Section 2 Release for free circulation

        1. Article 79.. . . . . . . . . ....

        2. Article 80.. . . . . . . . . ....

        3. Article 81.. . . . . . . . . ....

        4. Article 82.. . . . . . . . . ....

        5. Article 83.. . . . . . . . . ....

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

        1. A. Provisions common to several procedures

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

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

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

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

          5. Article 87a.. . . . . . . . . ....

          6. Article 88.. . . . . . . . . ....

          7. Article 89.. . . . . . . . . ....

          8. Article 90.. . . . . . . . . ....

        2. B. External transit

        3. C. Customs warehouses

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

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

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

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

          5. Article 102.. . . . . . . . . ....

          6. Article 103.. . . . . . . . . ....

          7. Article 104.. . . . . . . . . ....

          8. Article 105.. . . . . . . . . ....

          9. Article 106.. . . . . . . . . ....

          10. Article 107.. . . . . . . . . ....

          11. Article 108.. . . . . . . . . ....

          12. Article 109.. . . . . . . . . ....

          13. Article 110.. . . . . . . . . ....

          14. Article 111.. . . . . . . . . ....

          15. Article 112.. . . . . . . . . ....

          16. Article 113.. . . . . . . . . ....

        4. D. Inward processing

        5. E. Processing under customs control

          1. Article 130.. . . . . . . . . ....

          2. Article 131.. . . . . . . . . ....

          3. Article 132.. . . . . . . . . ....

          4. Article 133.. . . . . . . . . ....

          5. Article 134.. . . . . . . . . ....

          6. Article 135.. . . . . . . . . ....

          7. Article 136.. . . . . . . . . ....

        6. F. Temporary importation

          1. Article 137.. . . . . . . . . ....

          2. Article 138.. . . . . . . . . ....

          3. Article 139.. . . . . . . . . ....

          4. Article 140.. . . . . . . . . ....

          5. Article 141.. . . . . . . . . ....

          6. Article 142.. . . . . . . . . ....

          7. Article 143.. . . . . . . . . ....

          8. Article 144.. . . . . . . . . ....

        7. G. Outward processing

      4. Section 4 Export

        1. Article 161.. . . . . . . . . ....

        2. Article 162.. . . . . . . . . ....

      5. Section 5 Internal transit

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

        2. Article 164.. . . . . . . . . ....

        3. Article 165.. . . . . . . . . ....

    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.. . . . . . . . . ....

          2. Article 167.. . . . . . . . . ....

          3. Article 168.. . . . . . . . . ....

          4. Article 168a.. . . . . . . . . ....

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

          1. Article 169.. . . . . . . . . ....

          2. Article 170.. . . . . . . . . ....

        3. C. Operation of free zones and free warehouses

          1. Article 171.. . . . . . . . . ....

          2. Article 172.. . . . . . . . . ....

          3. Article 173.. . . . . . . . . ....

          4. Article 174.. . . . . . . . . ....

          5. Article 175.. . . . . . . . . ....

          6. Article 176.. . . . . . . . . ....

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

          1. Article 177.. . . . . . . . . ....

          2. Article 178.. . . . . . . . . ....

          3. Article 179.. . . . . . . . . ....

          4. Article 180.. . . . . . . . . ....

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

      2. Section 2 Re-exportation, destruction and abandonment

        1. Article 182.. . . . . . . . . ....

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

    1. Article 182a.. . . . . . . . . ....

    2. Article 182b.. . . . . . . . . ....

    3. Article 182c.. . . . . . . . . ....

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

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

  7. TITLE VI PRIVILEGED OPERATIONS

    1. CHAPTER 1 RELIEFS FROM CUSTOMS DUTY

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

    2. CHAPTER 2 RETURNED GOODS

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

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

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

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

      1. Article 188.. . . . . . . . . ....

  8. TITLE VII CUSTOMS DEBT

    1. CHAPTER 1 SECURITY TO COVER CUSTOMS DEBT

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

      2. Article 190.. . . . . . . . . ....

      3. Article 191.. . . . . . . . . ....

      4. Article 192.. . . . . . . . . ....

      5. Article 193.. . . . . . . . . ....

      6. Article 194.. . . . . . . . . ....

      7. Article 195.. . . . . . . . . ....

      8. Article 196.. . . . . . . . . ....

      9. Article 197.. . . . . . . . . ....

      10. Article 198.. . . . . . . . . ....

      11. Article 199.. . . . . . . . . ....

      12. Article 200.. . . . . . . . . ....

    2. CHAPTER 2 INCURRENCE OF A CUSTOMS DEBT

      1. Article 201.. . . . . . . . . ....

      2. Article 202.. . . . . . . . . ....

      3. Article 203.. . . . . . . . . ....

      4. Article 204.. . . . . . . . . ....

      5. Article 205.. . . . . . . . . ....

      6. Article 206.. . . . . . . . . ....

      7. Article 207.. . . . . . . . . ....

      8. Article 208.. . . . . . . . . ....

      9. Article 209.. . . . . . . . . ....

      10. Article 210.. . . . . . . . . ....

      11. Article 211.. . . . . . . . . ....

      12. Article 212.. . . . . . . . . ....

      13. Article 212a.. . . . . . . . . ....

      14. Article 213.. . . . . . . . . ....

      15. Article 214.. . . . . . . . . ....

      16. Article 215.. . . . . . . . . ....

      17. Article 216.. . . . . . . . . ....

    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.. . . . . . . . . ....

        2. Article 218.. . . . . . . . . ....

        3. Article 219.. . . . . . . . . ....

        4. Article 220.. . . . . . . . . ....

        5. Article 221.. . . . . . . . . ....

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

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

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

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

        4. Article 225.. . . . . . . . . ....

        5. Article 226.. . . . . . . . . ....

        6. Article 227.. . . . . . . . . ....

        7. Article 228.. . . . . . . . . ....

        8. Article 229.. . . . . . . . . ....

        9. Article 230.. . . . . . . . . ....

        10. Article 231.. . . . . . . . . ....

        11. Article 232.. . . . . . . . . ....

    4. CHAPTER 4 EXTINCTION OF CUSTOMS DEBT

      1. Article 233.. . . . . . . . . ....

      2. Article 234.. . . . . . . . . ....

    5. CHAPTER 5 REPAYMENT AND REMISSION OF DUTY

      1. Article 235.. . . . . . . . . ....

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

      3. Article 237.. . . . . . . . . ....

      4. Article 238.. . . . . . . . . ....

      5. Article 239.. . . . . . . . . ....

      6. Article 240.. . . . . . . . . ....

      7. Article 241.. . . . . . . . . ....

      8. Article 242.. . . . . . . . . ....

  9. TITLE VIII APPEALS

    1. Article 243.. . . . . . . . . ....

    2. Article 244.. . . . . . . . . ....

    3. Article 245.. . . . . . . . . ....

    4. Article 246.. . . . . . . . . ....

  10. TITLE IX FINAL PROVISIONS

    1. CHAPTER 1 CUSTOMS CODE COMMITTEE

      1. Article 247.. . . . . . . . . ....

      2. Article 247a.. . . . . . . . . ....

      3. Article 248.. . . . . . . . . ....

      4. Article 248a.. . . . . . . . . ....

      5. Article 249.. . . . . . . . . ....

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

      1. Article 250.. . . . . . . . . ....

    3. CHAPTER 3 OTHER FINAL PROVISIONS

      1. Article 251.. . . . . . . . . ....

      2. Article 252.. . . . . . . . . ....

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