PART IGENERAL IMPLEMENTING PROVISIONSTITLE IGENERALCHAPTER 1DefinitionsCHAPTER 2DecisionsCHAPTER 3
Data-processing techniques
CHAPTER 4
Data exchange between customs authorities using information technology and computer networks
CHAPTER 5
Risk management
TITLE II
BINDING INFORMATION
CHAPTER 1
Definitions
CHAPTER 2
Procedure for obtaining binding information — Notification of information to applicants and transmission to the Commission
CHAPTER 3
Provisions applying in the event of inconsistencies in binding information
CHAPTER 4
Legal effect of binding information
CHAPTER 5
Provisions applying in the event of expiry of binding information
TITLE IIA
AUTHORISED ECONOMIC OPERATORS
CHAPTER 1
Procedure for granting the certificates
Section 1
General provisions
Section 2
Application for an AEO certificate
Section 3
Conditions and criteria for granting the AEO certificate
Section 4
Procedure for issuing AEO certificates
CHAPTER 2
Legal effects of AEO certificates
Section 1
General provisions
Section 2
Suspension of the status of authorised economic operator
Section 3
Revocation of the AEO certificate
CHAPTER 3
Information exchange
TITLE III
FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF GOODS
CHAPTER 1
Goods subject to the condition that they be denatured
CHAPTER 2
Conditions for tariff classification of certain types of seed
CHAPTER 3
Conditions for tariff classification of bolting cloth as piece goods
CHAPTER 4
Goods for which a certificate of authenticity or quality, or other certificate, must be presented
TITLE IVORIGIN OF GOODSCHAPTER 1Non-preferential originSection 1Working or processing conferring originSubsection 1Textiles and textile articles falling within Section XI of the combined nomenclatureSubsection 2Products other than textiles and textile articles falling within Section XI of the combined nomenclatureSubsection 3Common provisions for all productsSection 2Implementing provisions relating to spare partsSection 3Implementing provisions relating to certificates of originSubsection 1Provisions relating to universal certificates of originSubsection 2Specific provisions relating to certificates of origin for certain agricultural products subject to special import arrangementsCHAPTER 2
Preferential origin
Section 1
Generalised system of preferences
Subsection 1
Definition of the concept of originating products
Subsection 2
Proof of origin
Subsection 3
Methods of administrative cooperation
Subsection 4
Ceuta and Melilla
Subsection 5
Final provision
Section 2
Beneficiary countries or territories to which preferential tariff measures adopted unilaterally by the Community for certain countries or territories apply
Subsection 1
Definition of the concept of originating products
Subsection 2
Proof of origin
Subsection 3
Methods of administrative cooperation
Subsection 4
Ceuta and Melilla
TITLE VCUSTOMS VALUECHAPTER 1General provisionsCHAPTER 2Provisions concerning royalties and licence feesCHAPTER 3Provisions concerning the place of introduction into the CommunityCHAPTER 4Provisions concerning transport costsCHAPTER 5
Valuation of certain carrier media for use in ADP equipment
CHAPTER 6Provisions concerning rates of exchangeCHAPTER 7Simplified procedures for certain perishable goodsCHAPTER 8Declarations of particulars and documents to be furnishedTITLE VIINTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORYCHAPTER 1Examination of the goods and taking of samples by the person concernedCHAPTER 2Summary declarationCHAPTER 3Temporary storageCHAPTER 4Special provisions applicable to goods consigned by sea or airSection 1General provisionSection 2Special provisions applicable to the cabin baggage and hold baggage of travellersTITLE VIICUSTOMS DECLARATIONS - NORMAL PROCEDURECHAPTER 1Customs declarations in writingSection 1General provisionsSection 2Forms to be usedSection 3Particulars required according to the customs procedure concernedSection 4Documents to accompany the customs declarationCHAPTER 2
Customs declarations made using a data-processing technique
CHAPTER 3Customs declarations made orally or by any other actSection 1Oral declarationsSection 2Customs declarations made by any other actSection 3Provisions common to Sections 1 and 2Section 4Postal trafficTITLE VIIIEXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS OFFICE AND OTHER MEASURES TAKEN BY THE CUSTOMS OFFICETITLE IXSIMPLIFIED PROCEDURESCHAPTER 1
General provisions
CHAPTER 2Declarations for release for free circulationSection 1Incomplete declarationsSection 2Simplified declaration procedureSection 3Local clearance procedureCHAPTER 3Declarations for a customs procedure with economic impactSection 1Entry for a customs procedure with economic impactSubsection 1Entry for the customs warehousing procedureSubsection 2Entry for the inward processing, processing under customs control or temporary importation proceduresSubsection 3Goods declared for the outward processing procedureSubsection 4
Common provisions
Section 2Discharge of a customs procedure with economic impactCHAPTER 4Export declarationsSection 1Incomplete declarationsSection 2Simplified declaration procedureSection 3Local clearance procedureSection 4Provisions common to Sections 2 and 3PART IICUSTOMS-APPROVED TREATMENT OR USETITLE IRELEASE FOR FREE CIRCULATIONCHAPTER 1General provisionsCHAPTER 1a
Provisions concerning bananas
CHAPTER 2
End-use
CHAPTER 3
Management of tariff measures
Section 1
Management of tariff quotas designed to be used following the chronological order of dates of customs declarations
Section 2
Surveillance of goods
TITLE II
CUSTOMS STATUS OF GOODS AND TRANSIT
CHAPTER 1
General provisions
CHAPTER 2
Scope
CHAPTER 3
Customs status of goods
Section 1
General provisions
Section 2
Proof of Community status
Subsection1
T2L document
Subsection 2
Commercial documents
Subsection 3
Other proof specific to certain operations
Subsection 4
Proof of Community status of goods provided by an authorised consignor
Subsection 5
Specific provisions concerning products of sea-fishing and other products taken from the sea by boats
CHAPTER 4
Community transit
Section 1
General provisions
Section 2
Procedure
Subsection 1
Individual guarantee
Subsection 2
Means of transport and declarations
Subsection 3
Formalities at the office of departure
Subsection 4
Formalities en route
Subsection 5
Formalities at the office of destination
Subsection 6
Checking the end of the procedure
Subsection 7
Additional provisions applicable where transit data is exchanged between customs authorities using information technology and computer networks
Section 3
Simplifications
Subsection 1
General provisions concerning simplifications
Subsection 2
Comprehensive guarantee and guarantee waiver
Subsection 3
Special loading lists
Subsection 4
Use of seals of a special type
Subsection 5
Exemption regarding prescribed itinerary
CHAPTER 7
Simplifications
Section 1
Simplified procedure for the issue of the document used to establish the Community status of goods
Section 2
Simplification of transit formalities to be carried out at offices of departure and destination
Subsection 6
Authorised consignor status
Subsection 7
Authorised consignee status
Subsection 3
Other provisions
Subsection 8
Simplified procedures for goods carried by rail or in large containers
CHAPTER 8
Special provisions applicable to certain modes of transport
Subsection 9
Simplified procedures for transport by air
Subsection 10
Simplified procedures for maritime transport
Subsection 11
Simplified procedure for transport by pipeline
Section 4
Customs debt and recovery
CHAPTER 9
Transport under the TIR or ATA procedure
Section 1Common ProvisionsSection 2
The TIR procedure
Section 2
Provisions relating to the TIR carnet procedure
Section 3
The ATA procedure
CHAPTER 10Transport under the form 302 procedureCHAPTER 10a
Procedure for postal consignments
CHAPTER 11
Use of community transit documents to apply measures relating to the export of certain goods
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
TITLE III
CUSTOMS PROCEDURES WITH ECONOMIC IMPACT
CHAPTER 1
Basic provisions common to more than one of the arrangements
Section 1
Definitions
Section 2
Application for authorisation
Section 3
Single authorisation
Section 4
Economic conditions
Section 5
The decision on authorisation
Section 6
Other provisions concerning the operation of the arrangements
Subsection 1
General provisions
Subsection 2
Transfers
Subsection 3
Records
Subsection 4
Rate of yield and calculation formula
Subsection 5
Compensatory interest
Subsection 6
Discharge
Section 7
Administrative cooperation
CHAPTER 2
Customs warehousing
Section 1
General provisions
Section 2
Additional conditions concerning the granting of the authorisation
Section 3
Stock records
Section 4
Other provisions concerning the operation of the arrangements
CHAPTER 3
Inward processing
Section 1
General provision
Section 2
Additional conditions concerning the granting of the authorisation
Section 3
Provisions concerning the operation of arrangements
Section 4
Provisions concerning the operation of the suspension system
Section 5
Provision concerning the operation of the drawback system
CHAPTER 4
Processing under customs control
CHAPTER 5
Temporary importation
Section 1
General provisions
Section 2
Conditions for total relief from import duties
Subsection 1
Means of transport
Subsection 2
Personal effects and goods for sports purposes imported by travellers; welfare material for seafarers
Subsection 3
Disaster relief material; medical, surgical and laboratory equipment; animals; goods for use in frontier zones
Subsection 4
Sound, image or data carrying media, publicity material; professional equipment; pedagogic material and scientific equipment
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
Subsection 6
Goods for events or for sale
Subsection 7
Spare parts, accessories and equipment; other goods
Section 3
Provisions concerning the operation of the arrangements
CHAPTER 6
Outward processing
Section 1
Additional conditions concerning the granting of the authorisation
Section 2
Provisions concerning the operation of the arrangements
Section 3
Provisions concerning the calculation of the duty relief
TITLE IVIMPLEMENTING PROVISIONS RELATING TO EXPORTCHAPTER 1Permanent exportationCHAPTER 3
Exchange of export data between customs authorities using information technology and computer networks
CHAPTER 4
Temporary exportation using an ATA carnet
TITLE VOTHER CUSTOMS-APPROVED TREATMENTS OR USESCHAPTER 1
Free zones and free warehouses
Section 1
Provisions common to Sections 2 and 3
Subsection 1
Definitions and general provisions
Subsection 2
Approval of the stock records
Section 2
Provisions applicable to free zones of control type I and to free warehouses
Subsection 1
Controls
Subsection 2
Other provisions concerning the operation of free zone of control type I and free warehouses
Section 3
Provisions applicable to free zones of control type II
CHAPTER 2Re-exportation, destruction and abandonmentSection 1
Re-exportation
Section 2
Destruction and abandonment
TITLE VIGOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITYPART III
PRIVILEGED OPERATIONS
TITLE I
RETURNED GOODS
TITLE II
PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS TAKEN FROM THE TERRITORIAL SEA OF A THIRD COUNTRY BY COMMUNITY FISHING VESSELS
PART IVCUSTOMS DEBTTITLE ISECURITYTITLE IIINCURRENCE OF THE DEBTCHAPTER 1Failures which have no significant effect on the operation of temporary storage or of the customs procedureCHAPTER 2Natural wastageCHAPTER 3
Goods in special situations
TITLE III
RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT
TITLE IVREPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIESCHAPTER 1General provisionsCHAPTER 2Implementing provisions relating to Articles 236 to 239 of the CodeSection 1ApplicationSection 2Procedure for granting repayment or remissionCHAPTER 3Specific provisions relating to the application of Article 239 of the CodeSection 1Decisions to be taken by the customs authorities of the Member StatesSection 2Decisions to be taken by the CommissionCHAPTER 4Administrative assistance between the Customs authorities of the Member StatesPART IVa
CONTROLS ON THE USE AND/OR DESTINATION OF GOODS
PART VFINAL PROVISIONSATTACHMENTS
IMPLEMENTING PROVISIONS FOR THE COMMUNITY CUSTOMS CODE
ANNEXES
ANNEX 1
MODEL OF BINDING TARIFF INFORMATION (BTI) NOTIFICATION FORM
ANNEX 1a
ANNEX 1b
MODEL OF BINDING TARIFF INFORMATION (BTI) APPLICATION FORM
ANNEX 1c
ANNEX 1d
ANNEX 2
ANNEX 3
ANNEX 4
ANNEX 5
ANNEX 6
ANNEX 6a
ANNEX 7
ANNEX 8
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
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
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
ANNEX 12
ANNEX 13
ANNEX 14
INTRODUCTORY NOTES TO THE LIST IN ANNEX 15
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
ANNEX 16
WORKING EXCLUDED FROM GSP REGIONAL CUMULATION
ANNEX 17
CERTIFICATE OF ORIGIN FORM A
ANNEX 18
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)
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)
ANNEX 21
MOVEMENT CERTIFICATE EUR. 1 AND RELEVANT APPLICATIONS
ANNEX 22
ANNEX 23
INTERPRETATIVE NOTES ON CUSTOMS VALUE
ANNEX 24
APPLICATION OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR THE DETERMINATION OF CUSTOMS VALUE
ANNEX 25
AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS VALUE
ANNEX 26
ANNEX 27
MARKETING CENTRES FOR THE PURPOSE OF CALCULATING UNIT PRICES BY CLASSIFICATION HEADING
ANNEX 28
ANNEX 29
ANNEX 30
TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A COMMUNITY AIRPORT
(Article 196)
ANNEX 31
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT
(eight-copy set)
ANNEX 32
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS
ANNEX 33
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM
(eight-copy set)
ANNEX 34
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS
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)
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)
ANNEX 37
SINGLE ADMINISTRATIVE DOCUMENT EXPLANATORY NOTES
ANNEX 37a
EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS BY THE EXCHANGE OF EDI STANDARD MESSAGES
(EDI TRANSIT DECLARATION)
ANNEX 37
b
STRUCTURED MESSAGES AND DATA CONTENT FOR THE IE (INFORMATION EXCHANGE)
ANNEX 37c
ADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM
ANNEX 38
CODES TO BE USED IN THE FORMS
ANNEX 38a
ANNEX 38b
ANNEX 38c
ANNEX 39
LIST OF PETROLEUM PRODUCTS FOR WHICH THE CONDITIONS FOR ADMISSION WITH FAVOURABLE TARIFF TREATMENT BY REASON OF THEIR END-USE APPLY
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
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
ANNEX 42
ANNEX 42a
ANNEX 42b
ANNEX 43
ANNEX 44
NOTES
(to be added to the booklet containing the T2M forms)
ANNEX 44a
EXPLANATORY NOTE ON THE LOADING LIST
ANNEX 44b
PROVISIONS CONCERNING FORMS USED IN COMMUNITY TRANSIT
ANNNEX 44c
GOODS INVOLVING GREATER RISK OF FRAUD
ANNEX 45
ANNEX 45a
TRANSIT ACCOMPANYING DOCUMENT
ANNEX 45b
LIST OF ITEMS
ANNEX 45c
ANNEX 45d
ANNEX 46
ANNEX 46a
CHARACTERISTICS OF SEALS
ANNEX 46b
CRITERIA REFERRED TO IN ARTICLES 380 AND 381
ANNEX 47
ANNEX 47a
APPLICATION OF ARTICLE 94(6) AND (7) OF THE CODE
ANNEX 48
ANNEX 49
COMMON / COMMUNITY TRANSIT PROCEDURE
ANNEX 50
COMMON / COMMUNITY TRANSIT PROCEDURE
ANNEX 51
ANNEX 51a
ANNEX 51b
EXPLANATORY NOTE ON COMPREHENSIVE GUARANTEE CERTIFICATES AND GUARANTEE WAIVER CERTIFICATES
ANNEX 52
LIST OF GOODS WHICH, WHEN TRANSPORTED, GIVE RISE TO AN INCREASE IN THE FLAT-RATE GUARANTEE
ANNEX 53
ANNEX 54
ANNEX 55
ANNEX 56
ANNEX 57
ANNEX 58
ANNEX 59
ANNEX 60
ANNEX 61
ANNEX 62
SPECIAL STAMP
ANNEX 63
ANNEX 64
ANNEX 65
ANNEX 66
INSTRUCTIONS FOR USE OF THE FORMS REQUIRED TO DRAW UP CONTROL COPY T5
ANNEX 67
APPLICATION AND AUTHORISATION FORMS
(Articles 292, 293, 497 and 505)
ANNEX 68
TRANSFER OF GOODS OR PRODUCTS COVERED BY THE ARRANGEMENTS FROM ONE HOLDER TO ANOTHER
(Article 513)
ANNEX 69
STANDARD RATES OF YIELD
(Article 517(3))
ANNEX 70
ECONOMIC CONDITIONS AND ADMINISTRATIVE COOPERATION
(Articles 502 and 522)
ANNEX 71
INFORMATION SHEETS
(Article 523)
ANNEX 72
LIST OF USUAL FORMS OF HANDLING REFERRED TO IN ARTICLE 531 AND ARTICLE 809
ANNEX 73
IMPORT GOODS FOR WHICH THE ECONOMIC CONDITIONS ARE DEEMED NOT TO BE FULFILLED BY VIRTUE OF ARTICLE 539, FIRST PARAGRAPH
ANNEX 74
SPECIAL PROVISIONS CONCERNING EQUIVALENT GOODS
(Article 541)
ANNEX 75
ANNEX 76
ECONOMIC CONDITIONS IN THE FRAMEWORK OF THE ARRANGEMENTS FOR PROCESSING UNDER CUSTOMS CONTROL
(Article 552)
ANNEX 77
(Article 581)
ANNEX 104
ANNEX 105
METHODS FOR CALCULATING
ANNEX 106
ANNEX 107
ANNEX 108
ANNEX 109
ANNEX 110
ANNEX 110a
ANNEX 111
ANNEX 112
ANNEX 113
PROVISIONS IMPLEMENTING THE COMMUNITY CUSTOMS CODE
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)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code1, hereinafter referred to as the ‘Code’, and in particular Article 249 thereof,
Whereas the Code assembled all existing customs legislation in a single legal instrument; whereas at the same time the Code made certain modifications to this legislation to make it more coherent, to simplify it and to plug certain loopholes; whereas it therefore constitutes complete Community legislation in this area;
Whereas the same reasons which led to the adoption of the Code apply equally to the customs implementing legislation; whereas it is therefore desirable to bring together in a single regulation those customs implementing provisions wich (SIC! which) are currently scattered over a large number of Community regulations and directives;
Whereas the implementing code for the Community Customs Code hereby established should set out existing customs implementing rules; whereas it is nevertheless necessary, in the light of experience:
to make some amendments in order to adapt the said rules to the provisions of the Code,
to extend the scope of certain provisions which currently apply only to specific customs procedures in order to take account of the Code's comprehensive application,
to formulate certain rules more precisely in order to achieve greater legal security in their application;
Whereas the changes made relate mainly to the provisions concerning customs debt;
Whereas it is appropriate to limit the application of Article 791 (2) until 1 January 1995 and to review the subject matter in the light of experience gained before that time;
Whereas the measures provided for by this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION: