PART IU.K.GENERAL IMPLEMENTING PROVISIONS
TITLE IU.K.GENERAL
CHAPTER 1U.K.Definitions
Article 1U.K.
For the purposes of this Regulation:
Code means:
Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing a Community Customs Code(1);
[F1ATA carnet means :
the international customs document for temporary importation established by virtue of the ATA Convention or the Istanbul Convention;]
[F2Committee means :
the Customs Code Committee established by Articles 247a and 248a of the Code;]
Customs Cooperation Council means:
the organization set up by the Convention establishing a Customs Cooperation Council, done at Brussels on 15 December 1950;
Particulars required for identification of the goods means:
on the one hand, the particulars used to identify the goods commercially allowing the customs authorities to determine the tariff classification and, on the other hand, the quantity of the goods;
Goods of a non-commercial nature means:
goods whose entry for the customs procedure in question is on an occasional basis and whose nature and quantity indicate that they are intended for the private, personal or family use of the consignees or persons carrying them, or which are clearly intended as gifts;
Commercial policy measures means:
non-tariff measures established, as part of the common commercial policy, in the form of Community provisions governing the import and export of goods, such as surveillance or safeguard measures, quantitative restrictions or limits and import or export prohibitions;
Customs nomenclature means:
one of the nomenclatures referred to in Article 20 (6) of the Code;
Harmonized System means:
the Harmonized Commodity Description and Coding System;
[F1Istanbul Convention means:
the Convention on Temporary Admission agreed at Istanbul on 26 June 1990 [F3;] ]
[F4Economic operator means:
a person who, in the course of his business, is involved in activities covered by customs legislation;]
[F5Single authorisation means:
an authorisation involving customs administrations in more than one Member State for one of the following procedures:
the simplified declaration procedure pursuant to Article 76(1) of the Code, or
the local clearance procedure pursuant to Article 76(1) of the Code, or
customs procedures with economic impact pursuant to Article 84(1)(b) of the Code, or
end-use pursuant to Article 21(1) of the Code;
Integrated authorisation means:
an authorisation to use more than one of the procedures referred to in point 13; it may take the form of an integrated single authorisation where more than one customs administration is involved;
Authorising customs authority means:
the customs authority who grants an authorisation;]
[F6EORI number (Economic Operators Registration and Identification number) means:
a number, unique in the European Community, assigned by a Member State customs authority or designated authority or authorities to economic operators and to other persons in accordance with the rules laid down in Chapter 6;
Entry summary declaration means:
the summary declaration referred to in Article 36a of the Code to be lodged for goods brought into the customs territory of the Community, except where otherwise provided for in this Regulation.]
Textual Amendments
F1 Inserted by Commission Regulation (EC) No 1762/95 of 19 July 1995 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
F2 Substituted by Commission Regulation (EC) No 444/2002 of 11 March 2002 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001 (Text with EEA relevance).
F3 Substituted by Commission Regulation (EC) No 1875/2006 of 18 December 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).
F4 Inserted by Commission Regulation (EC) No 1875/2006 of 18 December 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).
[F7Article 1a U.K.
For the purposes of applying Articles 291 to 300, the countries of the Benelux Economic Union shall be considered as a single Member State.]
Textual Amendments
CHAPTER 2U.K.Decisions
Article 2U.K.
Where a person making a request for a decision is not in a position to provide all the documents and information necessary to give a ruling, the customs authorities shall provide the documents and information at their disposal.
Article 3U.K.
A decision concerning security favourable to a person who has signed an undertaking to pay the sums due at the first written request of the customs authorities, shall be revoked where the said undertaking is not fulfilled.
Article 4U.K.
A revocation shall not affect goods which, at the moment of its entry into effect, have already been placed under a procedure by virtue of the revoked authorization.
However, the customs authorities may require that such goods be assigned to a permitted customs-approved treatment or use within the period which they shall set.
[F8CHAPTER 3 U.K. Data-processing techniques
Article 4a U.K.
1. Under the conditions and in the manner which they shall determine, and with due regard to the principles laid down by customs rules, the customs authorities may provide that formalities shall be carried out by a data-processing technique.
For this purpose:
‘ a data-processing technique ’ means:
(a)the exchange of EDI standard messages with the customs authorities;
(b)the introduction of information required for completion of the formalities concerned into customs data-processing systems;
‘ EDI ’ (electronic data interchange) means, the transmission of data structured according to agreed message standards, between one computer system and another, by electronic means;
‘ standard message ’ means a predefined structure recognized for the electronic transmission of data.
2. The conditions laid down for carrying out formalities by a data-processing technique shall include inter alia measures for checking the source of data and for protecting data against the risk of unauthorized access, loss, alteration or destruction.
Article 4b U.K.
Where formalities are carried out by a data-processing technique, the customs authorities shall determine the rules for replacement of the handwritten signature by another technique which may be based on the use of codes.
[F9Article 4c U.K.
For test programmes using data-processing techniques designed to evaluate possible simplifications, the customs authorities may, for the period strictly necessary to carry out the programme, waive the requirement to provide the following information:
the declaration provided for in Article 178(1);
by way of derogation from Article 222(1), the particulars relating to certain boxes of the Single Administrative Document which are not necessary for the identification of the goods and which are not the factors on the basis of which import or export duties are applied.
However, the information shall be available on request in the framework of a control operation.
The amount of import duties to be charged in the period covered by a derogation granted pursuant to the first subparagraph shall not be lower than that which would be levied in the absence of a derogation.
Member States wishing to engage in such test programmes shall provide the Commission in advance with full details of the proposed test programme, including its intended duration. They shall also keep the Commission informed of actual implementation and results. The Commission shall inform all the other Member States.] ]
Textual Amendments
Textual Amendments
[F4CHAPTER 4 U.K. Data exchange between customs authorities using information technology and computer networks
Article 4d U.K.
1. Without prejudice to any special circumstances and to the provisions of the procedure concerned, which, where appropriate, shall apply mutatis mutandis , where electronic systems for the exchange of information relating to a customs procedure or economic operators have been developed by Member States in co-operation with the Commission, the customs authorities shall use such systems for the exchange of information between customs offices concerned.
2. Where the customs offices involved in a procedure are located in different Member States, the messages to be used for the exchange of data shall conform to the structure and particulars defined by the customs authorities in agreement with each other.
Article 4e U.K.
1. In addition to the conditions referred to in Article 4a (2), the customs authorities shall establish and maintain adequate security arrangements for the effective, reliable and secure operation of the various systems.
2. To ensure the level of system security provided for in paragraph 1 each input, modification and deletion of data shall be recorded together with information giving the reason for, and exact time of, such processing and identifying the person who carried it out. The original data and any data so processed shall be kept for at least three calendar years from the end of the year to which such data refers, unless otherwise specified.
3. The customs authorities shall monitor security regularly.
4. The customs authorities involved shall inform each other and, where appropriate, the economic operator concerned, of all suspected breaches of security.
CHAPTER 5 U.K. Risk management
Article 4f U.K.
1. Customs authorities shall undertake risk management to differentiate between the levels of risk associated with goods subject to customs control or supervision and to determine whether or not, and if so where, the goods will be subject to specific customs controls.
2. The determination of levels of risk shall be based on an assessment of the likelihood of the risk-related event occurring and its impact, should the event actually materialise. The basis for the selection of consignments or declarations to be subject to customs controls shall include a random element.
Article 4g U.K.
1. Risk management at Community level, referred to in Article 13(2) of the Code, shall be carried out in accordance with an electronic common risk management framework comprised of the following elements:
(a) a Community customs risk management system for the implementation of risk management, to be used for the communication among the Member States customs authorities and the Commission of any risk-related information that would help to enhance customs controls;
(b) common priority control areas;
(c) common risk criteria and standards for the harmonised application of customs controls in specific cases.
2. Customs authorities shall, using the system referred to in point (a) of paragraph 1, exchange risk-related information in the following circumstances:
(a) the risks are assessed by a customs authority as significant and requiring customs control and the results of the control establish that the event, as referred to in Article 4(25) of the Code, has occurred;
(b) the control results do not establish that the event, as referred to in Article 4(25) of the Code, has occurred, but the customs authority concerned considers the threat to present a high risk elsewhere in the Community.
Article 4h U.K.
1. Common priority control areas shall cover particular customs-approved treatments or uses, types of goods, traffic routes, modes of transport or economic operators that are to be subject to increased levels of risk analysis and customs controls during a certain period.
2. The application of common priority control areas shall be based upon a common approach to risk analysis and, in order to ensure equivalent levels of customs controls, common risk criteria and standards for the selection of goods or economic operators for control.
3. Customs controls carried out in common priority control areas shall be without prejudice to other controls normally carried out by the customs authorities.
Article 4i U.K.
1. The common risk criteria and standards referred to in Article 4g(1)(c) shall include the following elements:
(a) a description of the risk(s);
(b) the factors or indicators of risk to be used to select goods or economic operators for customs control;
(c) the nature of customs controls to be undertaken by the customs authorities;
(d) the duration of the application of the customs controls referred to in point (c).
The information resulting from the application of the elements referred to in the first subparagraph shall be distributed by use of the Community customs risk management system referred to in Article 4g(1)(a). It shall be used by the customs authorities in their risk management systems.
2. Customs authorities shall inform the Commission of the results of customs controls carried out in accordance with paragraph 1.
Article 4j U.K.
For the establishment of common priority control areas and the application of common risk criteria and standards account shall be taken of the following elements:
proportionality to the risk;
the urgency of the necessary application of the controls;
probable impact on trade flow, on individual Member States and on control resources.]
[F6CHAPTER 6 U.K. Registration and Identification System
Article 4k U.K.
1. The EORI number shall be used for the identification of economic operators and other persons in their relations with the customs authorities.
The structure of the EORI number shall comply with the criteria set out in Annex 38.
2. If the authority responsible for assigning the EORI number is not the customs authority, each Member State shall designate the authority or authorities responsible for registering economic operators and other persons and assigning them EORI numbers.
The Member State customs authorities shall communicate to the Commission the name and the address details of the authority or authorities responsible for assigning the EORI number. The Commission shall publish this information on the Internet.
3. Subject to paragraph 1, Member States may use as an EORI number a number already assigned to an economic operator or to another person by the competent authorities for tax, statistical or other purposes.
Article 4l U.K.
1. An economic operator established in the customs territory of the Community, shall be registered by the customs authority or the designated authority of the Member State in which he is established. Economic operators shall apply for registration before they start activities referred to in Article 1(12). However, economic operators who have not applied for registration may do so during their first operation.
2. In the cases referred to in Article 4k(3), Member States may waive the obligation for an economic operator or another person to apply for an EORI number.
3. Where an economic operator not established in the customs territory of the Community does not have an EORI number, he shall be registered by the customs authority or the designated authority of the Member State where he first performs one of the following:
[F10(a) he lodges in the Community a summary or customs declaration other than any of the following:
a customs declaration made in accordance with Articles 225 to 238;
a customs declaration made for temporary importation or for discharging this procedure by re-exportation;
a customs declaration made under the common transit procedure by an economic operator established in a contracting party to the Convention on a common transit procedure other than the European Union, where that declaration is not also used as an entry or exit summary declaration;
a customs declaration made under the Community transit procedure by an economic operator established in Andorra or in San Marino, where that declaration is not also used as an entry or exit summary declaration;]
(b) he lodges in the Community an exit or entry summary declaration;
(c) he operates a temporary storage facility pursuant to Article 185(1);
(d) he applies for an authorisation pursuant to Article 324a or 372;
(e) he applies for an authorised economic operator certificate pursuant to Article 14a.
4. Persons other than economic operators shall not be registered unless all the following conditions are met:
(a) such registration is required by the legislation of a Member State;
(b) the person has not previously been assigned an EORI number;
(c) the person engages in operations for which an EORI number must be provided pursuant to Annex 30A or Annex 37, Title I.
5. In the case referred to in paragraph 4:
(a) a person established in the customs territory of the Community, other than an economic operator referred to in paragraph 1, shall be registered by the customs authority or the designated authority of the Member State in which he is established;
(b) a person not established in the customs territory of the Community, other than an economic operator referred to in paragraph 3, shall be registered by the customs authority or the designated authority of the Member State in which he is involved in activities covered by customs legislation.
6. Economic operators and other persons shall have only one EORI number.
7. For the purposes of this Chapter, Article 4(2) of the Code shall apply mutatis mutandis in determining whether a person is established in a Member State.
Textual Amendments
Article 4m U.K.
1. Registration and identification data of economic operators or, where appropriate, of other persons processed in the system as referred to in Article 4o shall comprise the data listed in Annex 38d subject to specific conditions laid down in Article 4o(4) and (5).
2. When registering economic operators and other persons for an EORI number, Member States may require them to submit data other than the data listed in Annex 38d where that is necessary for purposes laid down in their national laws.
3. Member States may require economic operators or, where appropriate, other persons to submit the data referred to in paragraphs 1 and 2 by electronic means.
Article 4n U.K.
The EORI number shall be used, if required, in all communications by economic operators and other persons with the customs authorities. It shall also be used for the exchange of information between customs authorities and between customs and other authorities under the conditions laid down in Articles 4p and 4q.
Article 4o U.K.
1. Member States shall cooperate with the Commission with a view to developing a central electronic information and communication system which contains the data listed in Annex 38d provided by all the Member States.
2. The customs authorities shall cooperate with the Commission to process and to exchange between customs authorities and between the Commission and customs authorities, the registration and identification data listed in Annex 38d of economic operators and other persons, by using the system referred to in paragraph 1.
Data other than the data listed in Annex 38d shall not be processed in the central system.
3. Member States shall ensure that their national systems are kept up to date, and are complete and accurate.
4. Member States shall upload on a regular basis to the central system the data listed in points 1 to 4 of Annex 38d concerning economic operators and other persons whenever new EORI numbers are assigned or changes in that data occur.
5. Member States shall also upload on a regular basis to the central system, where available in the national systems, the data listed in points 5 to 12 of Annex 38d concerning economic operators and other persons whenever new EORI numbers are assigned or changes in that data occur.
6. Only EORI numbers assigned in accordance with Article 4l(1) to (5) shall be uploaded to the central system, together with other data listed in Annex 38d.
7. Where it is established that an economic operator or a person other than an economic operator ceases the activities referred to in Article 1(12), Member States shall reflect this in the data listed in point 11 of Annex 38d.
Article 4p U.K.
In each Member State the authority designated in accordance with Article 4k(2) shall give the customs authorities of that Member State direct access to the data referred to in Annex 38d.
Article 4q U.K.
1. In each Member State the following authorities may give each other direct access on a case-by-case basis to the data referred to in points 1 to 4 of Annex 38d that they have in their possession:
(a) customs authorities;
(b) veterinary authorities;
(c) sanitary authorities;
(d) statistical authorities;
(e) tax authorities;
(f) authorities responsible for the fight against fraud;
(g) authorities responsible for trade policy, including agricultural authorities where relevant;
(h) authorities responsible for border control.
2. The authorities referred to in paragraph 1 may store the data referred to in that paragraph or exchange the data between themselves only if such processing is necessary for the purposes of meeting their legal obligations in respect of the movement of goods concerned by a customs procedure.
3. The Member States customs authorities shall communicate to the Commission the address details of the authorities referred to in paragraph 1. The Commission shall publish this information on the Internet.
Article 4r U.K.
An EORI number and the data listed in Annex 38d shall be processed in the central system for the period of time required by the law of the Member States that uploaded the data referred to in Article 4o(4) and (5).
Article 4s U.K.
1. This Regulation leaves intact and in no way affects the level of protection of individuals with regard to the processing of personal data under the provisions of Community and national law, and in particular does not alter either the obligations of Member States relating to their processing of personal data under Directive 95/46/EC or the obligations of the Community institutions and bodies relating to their processing of personal data under Regulation (EC) No 45/2001 when fulfilling their responsibilities
2. Identification and registration data of economic operators and other persons, constituted by the set of data listed in points 1, 2 and 3 of Annex 38d may be published by the Commission on the Internet only if they have freely given specific and informed written consent. Where granted, such consent shall be communicated, in accordance with the national legislation of the Member States, to the authority or authorities of the Member States designated in accordance with Article 4k(2), or to the customs authorities.
3. The rights of persons with regard to their registration data listed in Annex 38d and processed in national systems shall be exercised in accordance with the law of the Member State which stored their personal data, and in particular, where applicable, the provisions implementing Directive 95/46/EC.
Article 4t U.K.
The national supervisory data protection authorities and the European Data Protection Supervisor, each acting within the scope of their respective competences, shall cooperate actively and ensure coordinated supervision of the system referred to in Article 4o(1).]
[F11TITLE II U.K. BINDING INFORMATION
CHAPTER 1 U.K. Definitions
Article 5 U.K.
For the purpose of this Title:
binding information :
means tariff information or origin information binding on the administrations of all Community Member States when the conditions laid down in Articles 6 and 7 are fulfilled;
applicant :
tariff matters: means a person who has applied to the customs authorities for binding tariff information,
origin matters: means a person who has applied to the customs authorities for binding origin information and has valid reasons to do so;
holder :
means the person in whose name the binding information is issued.
CHAPTER 2 U.K. Procedure for obtaining binding information — Notification of information to applicants and transmission to the Commission
Article 6 U.K.
1. Applications for binding information shall be made in writing, either to the competent customs authorities in the Member State or Member States in which the information is to be used, or to the competent customs authorities in the Member State in which the applicant is established.
[F12Applications for binding tariff information shall be made by means of a form conforming to the specimen shown in Annex 1B.]
2. An application for binding tariff information shall relate to only one type of goods. An application for binding origin information shall relate to only one type of goods and one set of circumstances conferring origin.
Applications for binding tariff information shall include the following particulars:
the holder's name and address;
the name and address of the applicant where that person is not the holder;
the customs nomenclature in which the goods are to be classified. Where an applicant wishes to obtain the classification of goods in one of the nomenclatures referred to in Article 20 (3) (b) and (6) (b) of the Code, the application for binding tariff information shall make express mention of the nomenclature in question;
a detailed description of the goods permitting their identification and the determination of their classification in the customs nomenclature;
the composition of the goods and any methods of examination used to determine this, where the classification depends on it;
any samples, photographs, plans, catalogues or other documents available which may assist the customs authorities in determining the correct classification of the goods in the customs nomenclature, to be attached as annexes;
the classification envisaged;
agreement to supply a translation of any attached document into the official language (or one of the official languages) of the Member State concerned if requested by the customs authorities;
any particulars to be treated as confidential;
indication by the applicant whether, to his knowledge, binding tariff information for identical or similar goods has already been applied for, or issued in the Community;
[F13acceptance that the information supplied may be stored on a database of the Commission and that the particulars of the binding tariff information, including any photograph(s), sketch(es), brochure(s) etc., may be disclosed to the public via the Internet, with the exception of the information which the applicant has marked as confidential; the provisions governing the protection of information in force shall apply.]
Applications for binding origin information shall include the following particulars:
the holder's name and address;
the name and address of the applicant where that person is not the holder;
the applicable legal basis, for the purposes of Articles 22 and 27 of the Code;
a detailed description of the goods and their tariff classification;
the composition of the goods and any methods of examination used to determine this and their ex-works price, as necessary;
the conditions enabling origin to be determined, the materials used and their origin, tariff classification, corresponding values and a description of the circumstances (rules on change of tariff heading, value added, description of the operation or process, or any other specific rule) enabling the conditions in question to be met; in particular the exact rule of origin applied and the origin envisaged for the goods shall be mentioned;
any samples, photographs, plans, catalogues or other documents available on the composition of the goods and their component materials and which may assist in describing the manufacturing process or the processing undergone by the materials;
agreement to supply a translation of any attached document into the official language (or one of the official languages) of the Member State concerned if requested by the customs authorities;
any particulars to be treated as confidential, whether in relation to the public or the administrations;
indication by the applicant whether, to his knowledge, binding tariff information or binding origin information for goods or materials identical or similar to those referred to under points (d) or (f) have already been applied for or issued in the Community;
acceptance that the information supplied may be stored on a public-access database of the Commission; however, apart from Article 15 of the Code, the provisions governing the protection of information in force in the Member States shall apply.
4. Where, on receipt of the application, the customs authorities consider that it does not contain all the particulars required to give an informed opinion, the customs authorities shall ask the applicant to supply the required information. The time limits of three months and 150 days referred to in Article 7 shall run from the moment when the customs authorities have all the information needed to reach a decision; the customs authorities shall notify the applicant that the application has been received and the date from which the said time limit will run.
5. The list of customs authorities designated by the Member States to receive applications for or to issue binding information shall be published in the ‘C’ series of the Official Journal of the European Communities .
Textual Amendments
Article 7 U.K.
1. Binding information shall be notified to the applicant as soon as possible.
(a) Tariff matters: if it has not been possible to notify binding tariff information to the applicant within three months of acceptance of the application, the customs authorities shall contact the applicant to explain the reason for the delay and indicate when they expect to be able to notify the information.
(b) Origin matters: information shall be notified within a time limit of 150 days from the date when the application was accepted.
2. Binding information shall be notified by means of a form conforming to the specimen shown at Annex 1 (binding tariff information) or Annex 1A (binding origin information). The notification shall indicate what particulars will be treated as confidential. The right of appeal referred to in Article 243 of the Code shall be mentioned.
[F13Article 8 U.K.
1. In the case of binding tariff information, the customs authorities of the Member States shall, without delay, transmit to the Commission the following:
(a) a copy of the application for binding tariff information (set out in Annex 1B);
(b) a copy of the binding tariff information notified (copy No 2 set out in Annex 1);
(c) the data as given on copy No 4 set out in Annex 1.
In the case of binding origin information they shall, without delay, transmit to the Commission the relevant details of the binding origin information notified.
Such transmission shall be effected by electronic means.
2. Where a Member State so requests, the Commission shall send it without delay the particulars obtained in accordance with paragraph 1. Such transmission shall be effected by electronic means.
3. The electronically transmitted data of the application for binding tariff information, the binding tariff information notified and the data as given on copy No 4 of Annex 1 shall be stored in a central database of the Commission. The data of the binding tariff information, including any photograph(s), sketch(es), brochure(s) and so forth, may be disclosed to the public via the Internet, with the exception of the confidential information contained in boxes 3 and 8 of the binding tariff information notified.]
Textual Amendments
CHAPTER 3 U.K. Provisions applying in the event of inconsistencies in binding information
Article 9 U.K.
1. Where different binding information exists:
the Commission shall, on its own initiative or at the request of the representative of a Member State, place the item on the agenda of the Committee for discussion at the meeting to be held the following month or, failing that, the next meeting,
in accordance with the Committee procedure, the Commission shall adopt a measure to ensure the uniform application of nomenclature or origin rules, as applicable, as soon as possible and within six months following the meeting referred to in the first indent.
2. For the purpose of applying paragraph 1, binding origin information shall be deemed to be different where it confers different origin on goods which:
fall under the same tariff heading and whose origin was determined in accordance with the same origin rules and,
have been obtained using the same manufacturing process.
CHAPTER 4 U.K. Legal effect of binding information
Article 10 U.K.
1. Without prejudice to Articles 5 and 64 of the Code, binding information may be invoked only by the holder.
2. (a) Tariff matters: the customs authorities may require the holder, when fulfilling customs formalities, to inform the customs authorities that he is in possession of binding tariff information in respect of the goods being cleared through customs.
(b) Origin matters: the authorities responsible for checking the applicability of binding origin information may require the holder, when completing any formalities, to inform the said authorities that he is in possession of binding origin information covering the goods in respect of which the formalities are being completed.
3. The holder of binding information may use it in respect of particular goods only where it is established:
(a) tariff matters: to the satisfaction of the customs authorities that the goods in question conform in all respects to those described in the information presented;
(b) origin matters: to the satisfaction of the authorities referred to in paragraph 2 (b) that the goods in question and the circumstances determining their origin conform in all respect to those described in the information presented.
4. The customs authorities (for binding tariff information) or the authorities referred to in paragraph 2 (b) (for binding origin information) may ask for the information to be translated into the official language or one of the official languages of the Member State concerned.
Article 11 U.K.
Binding tariff information supplied by the customs authorities of a Member State since 1 January 1991 shall become binding on the competent authorities of all the Member States under the same conditions.
Article 12 U.K.
1. On adoption of one of the acts or measures referred to in Article 12 (5) of the Code, the customs authorities shall take the necessary steps to ensure that binding information shall thenceforth be issued only in conformity with the act or measure in question.
2. (a) For binding tariff information, for the purposes of paragraph 1 above, the date to be taken into consideration shall be as follows:
(a) for the Regulations provided for in Article 12 (5) (a) (i) of the Code concerning amendments to the customs nomenclature, the date of their applicability,
for the Regulations provided for in Article 12 (5) (a) (i) of the Code and establishing or affecting the classification of goods in the customs nomenclature, the date of their publication in the ‘L’ series of the Official Journal of the European Communities ,
for the Regulations provided for in Article 12 (5) (a) (ii) of the Code concerning amendments to the explanatory notes to the combined nomenclature, the date of their publication in the ‘C’ series of the Official Journal of the European Communities ,
for judgments of the Court of Justice of the European Communities provided for in Article 12 (5) (a) (ii) of the Code, the date of the judgment,
for the measures provided for in Article 12 (5) (a) (ii) of the Code concerning the adoption of a classification opinion, or amendments to the explanatory notes to the Harmonized System Nomenclature by the World Customs Organization, the date of the Commission communication in the ‘C’ series of the Official Journal of the European Communities .
(b) For binding origin information, for the purposes of paragraph 1, the date to be taken into consideration shall be as follows:
(b) for the Regulations provided for in Article 12 (5) (b) (i) of the Code concerning the determination of the origin of goods and the rules provided for in Article 12 (5) (b) (ii), the date of their applicability,
for the measures provided for in Article 12 (5) (b) (ii) of the Code concerning amendments to the explanatory notes and opinions adopted at Community level, the date of their publication in the ‘C’ series of the Official Journal of the European Communities ,
for judgments of the Court of Justice of the European Communities provided for in Article 12 (5) (b) (ii) of the Code, the date of the judgment,
for the measures provided for in Article 12 (5) (b) (ii) of the Code concerning opinions on origin or explanatory notes adopted by the World Trade Organization, the date given in the Commission communication in the ‘C’ series of the Official Journal of the European Communities ,
for the measures provided for in Article 12 (5) (b) (ii) of the Code concerning the Annex to the World Trade Organization's Agreement on rules of origin and those adopted under international agreements, the date of their applicability.
3. The Commission shall communicate the dates of adoption of the measures and acts referred to in this Article to the customs authorities as soon as possible.
CHAPTER 5 U.K. Provisions applying in the event of expiry of binding information
Article 13 U.K.
Where, pursuant to the second sentence of Article 12 (4) and Article 12 (5) of the Code, binding information is void or ceases to be valid, the customs authority which supplied it shall notify the Commission as soon as possible
Article 14 U.K.
1. When a holder of binding information which has ceased to be valid for reasons referred to in Article 12 (5) of the Code, wishes to make use of the possibility of invoking such information during a given period pursuant to paragraph 6 of that Article, he shall notify the customs authorities, providing any necessary supporting documents to enable a check to be made that the relevant conditions have been satisfied.
2. In exceptional cases where the Commission, in accordance with the second subparagraph of Article 12 (7) of the Code, adopts a measure derogating from the provisions of paragraph 6 of that Article, or where the conditions referred to in paragraph 1 of this Article concerning the possibility of continuing to invoke binding tariff information or binding origin information have not been fulfilled, the customs authorities shall notify the holder in writing.]
Textual Amendments
[F4TITLE IIA U.K. AUTHORISED ECONOMIC OPERATORS
CHAPTER 1 U.K. Procedure for granting the certificates
Section 1 U.K. General provisions
Article 14a U.K.
1. Without prejudice to the use of simplifications otherwise provided for under the customs rules, the customs authorities may, following an application by an economic operator and in accordance with Article 5a of the Code, issue the following authorised economic operators’ certificates (hereinafter referred to as ‘ AEO certificates ’ ):
(a) an AEO certificate — Customs simplifications in respect of economic operators requesting to benefit from simplifications provided for under the customs rules and who fulfil the conditions laid down in Articles 14h, 14i and 14j;
(b) an AEO certificate — Security and safety in respect of economic operators requesting to benefit from facilitations of customs controls relating to security and safety when the goods enter the customs territory of the Community, or when the goods leave the customs territory of the Community and who fulfil the conditions laid down in Articles 14h to 14k;
(c) an AEO certificate — Customs Simplifications/security and safety, in respect of economic operators requesting to benefit from the simplifications described in point (a) and from facilitations described in point (b), and who fulfil the conditions laid down in Articles 14h to 14k.
2. The customs authorities shall take due account of the specific characteristics of economic operators, in particular of small and medium-sized companies.
Article 14b U.K.
1. If the holder of an AEO certificate referred to in point (a) or (c) of Article 14a(1) applies for one or more of the authorisations referred to in Articles 260, 263, 269, 272, 276, 277, 282, 283, 313a, 313b, 324a, 324e, 372, 454a, 912g, the customs authorities shall not re-examine those conditions which have already been examined when granting the AEO certificate.
[F42. When an entry summary declaration has been lodged by the holder of an AEO certificate referred to in point (b) or (c) of Article 14a(1), the competent customs office may, before the arrival of the goods into the customs territory of the Community, notify the authorised economic operator when, as a result of security and safety risk analysis, the consignment has been selected for further physical control. This notice shall only be provided where it does not jeopardise the control to be carried out.
Member States may, however, carry out a physical control even where an authorised economic operator has not been notified, prior to the arrival of the goods in the customs territory of the Community, of the selection of the consignment for such control. When goods are to leave the customs territory of the Community, the first and second subparagraphs shall apply mutatis mutandis .
3. Holders of an AEO certificate referred to in point (b) or (c) of Article 14a(1) importing or exporting goods may lodge entry and exit summary declarations comprising the reduced data requirements set out in Section 2.5 of Annex 30A.
Carriers, freight forwarders or customs agents who are holders of an AEO certificate referred to in point (b) or (c) of Article 14a(1), and are involved in the importation or exportation of goods on behalf of holders of AEO certificate referred to in point (b) or (c) of Article 14a(1) may also lodge entry and exit summary declarations comprising the reduced data requirements set out in Section 2.5 of Annex 30A.
Holders of an AEO certificate entitled to use reduced data requirements may be required to provide additional data elements in order to ensure the proper functioning of systems set out in international agreements with third countries relating to mutual recognition of AEO certificates and measures related to security.]
4. The holder of an AEO certificate shall be subject to fewer physical and document-based controls than other economic operators. The customs authorities may decide otherwise in order to take into account a specific threat, or control obligations set out in other Community legislation.
Where, following risk analysis, the competent customs authority nevertheless selects for further examination a consignment covered by an entry or exit summary declaration or by a customs declaration lodged by an authorised economic operator, it shall carry out the necessary controls as a matter of priority. If the authorised economic operator so requests, and subject to agreement with the customs authority concerned, these controls may be carried out at a place which is different from the place of the customs office involved.
5. The benefits laid down in paragraphs 1 to 4 shall be subject to the economic operator concerned providing the necessary AEO certificate numbers.
Section 2 U.K. Application for an AEO certificate
Article 14c U.K.
1. Application for an AEO certificate shall be made in writing or in an electronic form in accordance with the specimen set out in Annex 1C.
2. Where the customs authority establishes that the application does not contain all the particulars required, the customs authority shall, within 30 calendar days of receipt of the application, ask the economic operator to supply the relevant information, stating the grounds for its request.
The time limits referred to in Articles 14l(1) and 14o(2) shall run from the date on which the customs authority receives all the necessary information to accept the application. The customs authorities shall inform the economic operator that the application has been accepted and the date from which the time limits will run.
Article 14d U.K.
1. The application shall be submitted to one of the following customs authorities:
(a) the customs authority of the Member State where the applicant's main accounts related to the customs arrangements involved are held, and where at least part of the operations to be covered by the AEO certificate are conducted;
(b) the customs authority of the Member State where the applicant's main accounts related to the customs arrangements involved are accessible in the applicant's computer system by the competent customs authority using information technology and computer networks, and where the applicant's general logistical management activities are conducted, and where at least part of the operations to be covered by the AEO certificate are carried out.
The applicant's main accounts referred to in points (a) and (b) shall include records and documentation enabling the customs authority to verify and monitor the conditions and the criteria necessary for obtaining the AEO certificate.
2. If the competent customs authority can not be determined under paragraph 1, the application shall be submitted to one of the following customs authorities:
(a) the customs authority of the Member State where the applicant's main accounts related to the customs arrangements involved are held;
(b) the customs authority of the Member State where the applicant's main accounts related to the customs arrangements involved are accessible, as referred to in paragraph 1(b), and the applicant's general logistical management activities are conducted.
3. If a part of the relevant records and documentation is kept in a Member State other than the Member State of the customs authority to which the application has been submitted pursuant to paragraph 1 or 2, the applicant shall duly complete Boxes 13, 16, 17 and 18 of the application form set out in Annex 1C.
4. If the applicant maintains a storage facility or other premises in a Member State other than the Member State of the customs authority to which the application has been submitted pursuant to paragraph 1 or 2, this information shall be provided by the applicant in Box 13 of the application form set out in Annex 1C, in order to facilitate the examination of the relevant conditions at the storage facility or other premises by the customs authorities of that Member State.
5. The consultation procedure referred to in Article 14m shall apply in the cases referred to in paragraphs 2, 3 and 4 of this Article.
6. The applicant shall provide a readily accessible central point or nominate a contact person within the administration of the applicant, in order to make available to the customs authorities all of the information necessary for proving compliance with the requirements for issuing the AEO certificate.
7. Applicants shall, to the extent possible, submit necessary data to the customs authorities by electronic means.
Article 14e U.K.
Member States shall communicate to the Commission a list of their competent authorities, to which applications have to be made, and any subsequent changes thereto. The Commission shall forward such information to the other Member States or make it available on the Internet.
These authorities shall also act as the issuing customs authorities of the AEO certificates.
Article 14f U.K.
The application shall not be accepted in any of the following cases:
the application does not comply with Articles 14c and 14d;
the applicant has been convicted of a serious criminal offence linked to the economic activity of the applicant or is subject to bankruptcy proceedings at the time of the submission of the application;
the applicant has a legal representative in customs matters who has been convicted of a serious criminal offence related to an infringement of customs rules and linked to his activity as legal representative;
the application is submitted within three years after revocation of the AEO certificate as provided for in Article 14v(4).
Section 3 U.K. Conditions and criteria for granting the AEO certificate
Article 14g U.K.
An applicant need not be established in the customs territory of the Community in the following cases:
where an international agreement between the Community and a third country in which the economic operator is established provides for mutual recognition of the AEO certificates and specifies the administrative arrangements for carrying out appropriate controls on behalf of the Member State's customs authority if required;
where an application for the granting of an AEO certificate referred to in point (b) of Article 14a(1) is made by an airline or a shipping company not established in the Community but which has a regional office there and already benefits from the simplifications laid down in Articles 324e, 445 or 448.
In the case referred to in point (b) of the first paragraph, the applicant shall be deemed to have met the conditions set out in Articles 14h, 14i and 14j, but shall be required to meet the condition set out in Article 14k(2).
Article 14h U.K.
1. The record of compliance with customs requirements referred to in the first indent of Article 5a(2) of the Code shall be considered as appropriate if over the last three years preceding the submission of the application no serious infringement or repeated infringements of customs rules have been committed by any of the following persons:
(a) the applicant;
(b) the persons in charge of the applicant company or exercising control over its management;
(c) if applicable, the applicant's legal representative in customs matters;
(d) the person responsible in the applicant company for customs matters.
However, the record of compliance with customs requirements may be considered as appropriate if the competent customs authority considers any infringement to be of negligible importance, in relation to the number or size of the customs related operations, and not to create doubts concerning the good faith of the applicant.
2. If the persons exercising control over the applicant company are established or resident in a third country, the customs authorities shall assess their compliance with customs requirements on the basis of records and information that are available to them.
3. If the applicant has been established for less then three years, the customs authorities shall asses his compliance with customs requirements on the basis of the records and information that are available to them.
Article 14i U.K.
To enable the customs authorities to establish that the applicant has a satisfactory system of managing commercial and, where appropriate, transport records, as referred to in the second indent of Article 5a(2) of the Code, the applicant shall fulfil the following requirements:
maintain an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held and which will facilitate audit-based customs control;
allow the customs authority physical or electronic access to its customs and, where appropriate, transport records;
have a logistical system which distinguishes between Community and non-Community goods;
have an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and have internal controls capable of detecting illegal or irregular transactions;
where applicable, have satisfactory procedures in place for the handling of licenses and authorisations connected to commercial policy measures or to trade in agricultural products;
have satisfactory procedures in place for the archiving of the company's records and information and for protection against the loss of information;
ensure that employees are made aware of the need to inform the customs authorities whenever compliance difficulties are discovered and establish suitable contacts to inform the customs authorities of such occurrences;
have appropriate information technology security measures in place to protect the applicant's computer system from unauthorised intrusion and to secure the applicant's documentation.
An applicant requesting the AEO certificate referred to in point (b) of Article 14a(1) shall not be required to fulfil the requirement laid down in point (c) of the first paragraph of this Article.
Article 14j U.K.
1. The condition relating to the financial solvency of the applicant referred to in the third indent of Article 5a(2) of the Code shall be deemed to be met if his solvency can be proven for the past three years.
For the purposes of this Article, financial solvency shall mean a good financial standing which is sufficient to fulfil the commitments of the applicant, with due regard to the characteristics of the type of the business activity.
2. If the applicant has been established for less then three years, his financial solvency shall be judged on the basis of records and information that are available.
Article 14k U.K.
1. The applicant's security and safety standards referred to in the fourth indent of Article 5a(2) of the Code shall be considered to be appropriate if the following conditions are fulfilled:
(a) buildings to be used in connection with the operations to be covered by the certificate are constructed of materials which resist unlawful entry and provide protection against unlawful intrusion;
(b) appropriate access control measures are in place to prevent unauthorised access to shipping areas, loading docks and cargo areas;
(c) measures for the handling of goods include protection against the introduction, exchange or loss of any material and tampering with cargo units;
(d) where applicable, procedures are in place for the handling of import and/or export licenses connected to prohibitions and restrictions and to distinguish these goods from other goods;
(e) the applicant has implemented measures allowing a clear identification of his business partners in order to secure the international supply chain;
(f) the applicant conducts, in so far as legislation permits, security screening on prospective employees working in security sensitive positions and carries out periodic background checks;
(g) the applicant ensures that its staff concerned actively participate in security awareness programmes.
2. If an airline or shipping company which is not established in the Community, but has a regional office there and benefits from the simplifications laid down in Articles 324e, 445 or 448, submits an application for an AEO certificate referred to in point (b) of Article 14a(1), it shall fulfil one of the following conditions:
(a) be the holder of an internationally recognised security and/or safety certificate issued on the basis of the international conventions governing the transport sectors concerned;
(b) be a regulated agent, as referred to in Regulation (EC) No 2320/2002 of the European Parliament and of the Council (2) , and fulfil the requirements laid down in Commission Regulation (EC) No 622/2003 (3) ;
(c) be the holder of a certificate issued in a country outside of the customs territory of the Community, where a bilateral agreement concluded between the Community and the third country provides for acceptance of the certificate, subject to the conditions laid down in that agreement.
If the airline or shipping company is the holder of a certificate referred to in point (a) of this paragraph, it shall meet the criteria laid down in paragraph 1. The issuing customs authority shall consider the criteria laid down in paragraph 1 to be met, to the extent that the criteria for issuing the international certificate are identical or correspond to those laid down in paragraph 1.
3. If the applicant is established in the Community and is a regulated agent as referred to in Regulation (EC) No 2320/2002 and fulfils the requirements provided for in Regulation (EC) No 622/2003, the criteria laid down in paragraph 1 shall be deemed to be met in relation to the premises for which the economic operator obtained the status of regulated agent.
4. If the applicant, established in the Community, is the holder of an internationally recognised security and/or safety certificate issued on the basis of international conventions, of a European security and/or safety certificate issued on the basis of Community legislation, of an International Standard of the International Organisation for Standardisation, or of a European Standard of the European Standards Organisations, the criteria provided for in paragraph 1 shall be deemed to be met to the extent that the criteria for issuing these certificates are identical or correspond to those laid down in this Regulation.
Section 4 U.K. Procedure for issuing AEO certificates
Article 14l U.K.
1. The issuing customs authority shall communicate the application to the customs authorities of all other Member States within five working days starting from the date on which it has received the application in accordance with Article 14c using the communication system referred to in Article 14x.
2. Where the customs authority of any other Member State has relevant information which may prejudice the granting of the certificate, it shall communicate that information to the issuing customs authority within 35 calendar days starting from the date of the communication provided for in paragraph 1, using the communication system referred to in Article 14x.
Article 14m U.K.
1. Consultation between the customs authorities of the Member States shall be required if the examination of one or more of the criteria laid down in Articles 14g to 14k cannot be performed by the issuing customs authority due either to a lack of information or to the impossibility of checking it. In these cases, the customs authorities of the Member States shall carry out the consultation within 60 calendar days, starting from the date of the communication of the information by the issuing customs authority, in order to allow for the issuing of the AEO certificate or the rejection of the application within the time limits set out in Article 14o(2).
If the consulted customs authority fails to respond within the 60 calendar days, the consulting authority may assume, at the responsibility of the consulted customs authority, that the criteria for which the consultation took place are met. This period may be extended if the applicant carries out adjustments in order to satisfy those criteria and communicates them to the consulted and the consulting authority.
2. Where, following the examination provided for in Article 14n, the consulted customs authority establishes that the applicant does not fulfil one or more of the criteria, the results, duly documented, shall be transferred to the issuing customs authority which shall reject the application. Article 14o(4), (5) and (6) shall apply.
Article 14n U.K.
1. The issuing customs authority shall examine whether or not the conditions and criteria for issuing the certificate described in Articles 14g to 14k are met. Examination of the criteria laid down in Article 14k shall be carried out for all the premises which are relevant to the customs related activities of the applicant. The examination as well as its results shall be documented by the customs authority.
Where, in the case of a large number of premises, the period for issuing the certificate would not allow for examination of all of the relevant premises, but the customs authority has no doubt that the applicant maintains corporate security standards which are commonly used in all its premises, it may decide only to examine a representative proportion of those premises.
2. The issuing customs authority may accept conclusions provided by an expert in the relevant fields referred to in Articles 14i, 14j and 14k in respect of the conditions and criteria referred to in those Articles respectively. The expert shall not be related to the applicant.
Article 14o U.K.
1. The issuing customs authority shall issue the AEO certificate in accordance with the specimen set out in Annex 1D.
[F142. The customs authority shall issue an AEO Certificate or reject the application within 120 calendar days of the date of receipt of the application in accordance with Article 14c. Where it is unable to meet the deadline, this period may be extended by one further period of 60 calendar days. In such cases, the customs authority shall, before the expiry of the period of 120 calendar days, inform the applicant of the reasons for the extension.]
3. The period provided for in the first sentence of paragraph 2 may be extended if, in the course of the examination of the criteria, the applicant carries out adjustments in order to satisfy those criteria and communicates them to the competent authority.
4. Where the result of the examination performed in accordance with Articles 14l, 14m and 14n is likely to lead to the rejection of the application, the issuing customs authority shall communicate the findings to the applicant and provide him with the opportunity to respond within 30 calendar days, before rejecting the application. The period laid down in the first sentence of paragraph 2 shall be suspended accordingly.
5. The rejection of an application shall not lead to the automatic revocation of any existing authorisation issued under the customs rules.
6. If the application is rejected, the customs authority shall inform the applicant of the grounds on which the decision is based. The decision to reject an application shall be notified to the applicant within the time limits laid down in paragraphs (2), (3) and (4).
Textual Amendments
Article 14p U.K.
The issuing customs authority shall, within five working days, inform the customs authorities of the other Member States that an AEO certificate has been issued, using the communication system referred to in Article 14x. Information shall also be provided within the same time limit if the application is rejected.
CHAPTER 2 U.K. Legal effects of AEO certificates
Section 1 U.K. General provisions
Article 14q U.K.
1. The AEO certificate shall take effect on the 10th working day after the date of its issue.
2. The AEO certificate shall be recognised in all Member States.
3. The period of validity of the AEO certificate shall not be limited.
4. The customs authorities shall monitor the compliance with the conditions and criteria to be met by the authorised economic operator.
5. A re-assessment of the conditions and criteria shall be carried out by the issuing customs authority in the following cases:
(a) major changes to the relevant Community legislation;
(b) reasonable indication that the relevant conditions and criteria are not any longer met by the authorised economic operator.
In the case of an AEO certificate issued to an applicant established for less than three years, close monitoring shall take place during the first year after issue.
Article 14n(2) shall apply.
The results of the re-assessment shall be made available to the customs authorities of all Member States, using the communication system referred to in Article 14x.
Section 2 U.K. Suspension of the status of authorised economic operator
Article 14r U.K.
1. The status of authorised economic operator shall be suspended by the issuing customs authority in the following cases:
(a) where non-compliance with the conditions or criteria for the AEO certificate has been detected;
(b) the customs authorities have sufficient reason to believe that an act, which gives rise to criminal court proceedings and linked to an infringement of the customs rules, has been perpetrated by the authorised economic operator.
However, in the case referred to in point (b) of the first subparagraph, the customs authority may decide not to suspend the status of authorised economic operator if it considers an infringement to be of negligible importance in relation to the number or size of the customs related operations and not to create doubts concerning the good faith of the authorised economic operator.
Before taking a decision, the customs authorities shall communicate their findings to the economic operator concerned. The economic operator concerned shall be entitled to correct the situation and/or express his point of view within 30 calendar days starting from the date of communication.
However, where the nature or the level of the threat to citizens’ security and safety, to public health or to the environment so requires, suspension shall take place immediately. The suspending customs authority shall immediately inform the customs authorities of the other Member States, using the communication system referred to in Article 14x, in order to permit them to take appropriate action.
2. If the holder of the AEO certificate does not regularise the situation referred to in point (a) of the first subparagraph of paragraph 1 within the period of 30 calendar days referred to in the third subparagraph of paragraph 1, the competent customs authority shall notify the economic operator concerned that the status of authorised economic operator is suspended for a period of 30 calendar days, to enable the economic operator to take the required measures to regularise the situation. The notification shall also be sent to the customs authorities of the other Member States using the communication system referred to in Article 14x.
3. If the holder of the AEO certificate has committed an act referred to in point (b) of the first subparagraph of paragraph 1, the issuing customs authority shall suspend the status of authorised economic operator for the duration of the court proceedings. It shall notify the holder of the certificate to that effect. Notification shall also be sent to the customs authorities of the other Member States, using the communication system referred to in Article 14x.
4. Where the economic operator concerned has been unable to regularise the situation within 30 calendar days but can provide evidence that the conditions can be met if the suspension period is extended, the issuing customs authority shall suspend the status of authorised economic operator for a further 30 calendar days.
Article 14s U.K.
1. The suspension shall not affect any customs procedure already started before the date of suspension and not yet completed.
2. The suspension shall not automatically affect any authorisation which has been granted without reference to the AEO certificate unless the reasons for the suspension also have relevance for that authorisation.
3. The suspension shall not automatically affect any authorisation for use of a customs simplification which has been granted on the basis of the AEO certificate and for which the conditions are still fulfilled.
4. In the case of an AEO certificate referred to in point (c) of Article 14a(1), if the economic operator concerned fails to fulfil only the conditions laid down in Article 14k, the status of authorised economic operator shall be partially suspended and a new AEO certificate, as referred to in point (a) of Article 14a(1) may be issued at his request.
Article 14t U.K.
1. When the economic operator concerned has, to the satisfaction of the customs authorities, taken the necessary measures to comply with the conditions and criteria that have to be met by an authorised economic operator, the issuing customs authority shall withdraw the suspension and inform the economic operator concerned and the customs authorities of the other Member States. The suspension may be withdrawn before the expiry of the time limit laid down in Article 14r(2) or (4).
In the situation referred to in Article 14s (4), the suspending customs authority shall reinstate the suspended certificate. It shall subsequently revoke the AEO certificate referred to in point (a) of Article 14a(1).
2. If the economic operator concerned fails to take the necessary measures within the suspension period provided for in Article 14r(2) or (4), the issuing customs authority shall revoke the AEO certificate and immediately notify the customs authorities of the other Member States, using the communication system referred to in Article 14x.
In the situation referred to in Article 14s (4), the original certificate shall be revoked and only the new AEO certificate as referred to in point (a) of Article 14a(1) issued shall be valid.
Article 14u U.K.
1. Where an authorised economic operator is temporarily unable to meet any of the criteria laid down in Article 14a, he may request suspension of the status of authorised economic operator. In such case, the authorised economic operator shall notify the issuing customs authority, specifying the date when he will be able to meet the criteria again. He shall also notify the issuing customs authority of any planned measures and their timescale.
The notified customs authority shall send the notification to the customs authorities of the other Member States using the communication system referred to in Article 14x.
2. If the authorised economic operator fails to regularise the situation within the period set out in his notification, the issuing customs authority may grant a reasonable prolongation, provided that the authorised economic operator has acted in good faith. This prolongation shall be notified to the customs authorities of the other Member States using the communication system referred to in Article 14x.
In all other cases, the AEO certificate shall be revoked and the issuing customs authority shall immediately notify the customs authorities of the other Member States, using the communication system referred to in Article 14x.
3. If the required measures are not taken within the suspension period, Article 14v shall apply.
Section 3 U.K. Revocation of the AEO certificate
Article 14v U.K.
1. The AEO certificate shall be revoked by the issuing customs authority in the following cases:
(a) where the authorised economic operator fails to take the measures referred to in Article 14t(1);
(b) where serious infringements related to customs rules have been committed by the authorised economic operator and there is no further right of appeal;
(c) where the authorised economic operator fails to take the necessary measures during the suspension period referred to in Article 14u;
(d) upon request of the authorised economic operator.
However, in the case referred to in point (b), the customs authority may decide not to revoke the AEO certificate if it considers the infringements to be of negligible importance in relation to the number or size of the customs related operations and not to create doubts concerning the good faith of the authorised economic operator.
2. Revocation shall take effect from the day following its notification.
In the case of an AEO certificate as referred to in point (c) of Article 14a(1), where the economic operator concerned only fails to fulfil the conditions in Article 14k, the certificate shall be revoked by the issuing customs authority and a new AEO certificate as referred to in point (a) of Article 14a(1) shall be issued.
3. The issuing customs authority shall immediately inform the customs authorities of the other Member States of the revocation of an AEO certificate using the communication system referred to in Article 14x.
4. Apart from cases of revocation referred to in points (c) and (d) of paragraph 1, the economic operator shall not be permitted to submit a new application for an AEO certificate within three years from the date of revocation.
CHAPTER 3 U.K. Information exchange
Article 14w U.K.
1. The authorised economic operator shall inform the issuing customs authority of all factors arising after the certificate is granted which may influence its continuation or content.
2. All relevant information at the disposal of the issuing customs authority shall be made available to the customs authorities of the other Member States where the authorised economic operator carries out customs related activities.
3. If a customs authority revokes a specific authorisation granted to an authorised economic operator, on the basis of his AEO certificate, for the use of a particular customs simplification, as provided for in Articles 260, 263, 269, 272, 276, 277, 282, 283, 313a and 313b, 324a, 324e, 372, 454a, 912g, it shall so notify the customs authority which issued the AEO certificate.
Article 14x U.K.
1. An electronic information and communication system, defined by the Commission and the customs authorities in agreement with each other, shall be used for the information and communication process between the customs authorities and for information of the Commission and of the economic operators.
2. The Commission and the customs authorities shall, using the system referred to in paragraph 1, store and have access to the following information:
(a) the electronically transmitted data of the applications;
(b) the AEO certificates, and where applicable, their amendment, revocation, or the suspension of the status of authorised economic operator;
(c) all other relevant information.
3. The issuing customs authority shall notify the risk analysis offices in its own Member State of the granting, amendment, revocation of an AEO certificate, or the suspension of the status of authorised economic operator. It shall also inform all issuing authorities of the other Member States.
4. The list of authorised economic operators may be disclosed by the Commission to the public via the Internet with prior agreement of the authorised economic operator concerned. The list shall be updated.]
F15TITLE IIIU.K. [F15FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF GOODS
F15CHAPTER 1U.K. Goods subject to the condition that they be denatured
F15Article 16U.K.
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F15Article 17U.K.
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F15Article 18U.K.
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F15Article 19U.K.
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F15CHAPTER 2U.K. Conditions for tariff classification of certain types of seed
F15Article 20U.K.
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F15Article 21U.K.
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F15Article 22U.K.
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F15Article 23U.K.
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F15Article 24U.K.
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F15CHAPTER 3U.K. Conditions for tariff classification of bolting cloth as piece goods
F15Article 25U.K.
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F15CHAPTER 4U.K. Goods for which a certificate of authenticity or quality, or other certificate, must be presented]
F15Article 26U.K.
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F15Article 27U.K.
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F15Article 28U.K.
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F15Article 29U.K.
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F15Article 30U.K.
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F15Article 31U.K.
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F15Article 32U.K.
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F15Article 33U.K.
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F15Article 34U.K.
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Textual Amendments
TITLE IVU.K.ORIGIN OF GOODS
CHAPTER 1U.K.Non-preferential origin
Section 1U.K.Working or processing conferring origin
Article 35U.K.
This chapter lays down, for textiles and textile articles falling within Section XI of the combined nomenclature, and for certain products other than textiles and textile articles, the working or processing which shall be regarded as satisfying the criteria laid down in Article 24 of the Code and shall confer on the products concerned the origin of the country in which they were carried out.
‘Country’ means either a third country or the Community as appropriate.
Subsection 1U.K.Textiles and textile articles falling within Section XI of the combined nomenclature
Article 36U.K.
For textiles and textile articles falling within Section XI of the combined nomenclature, a complete process, as specified in Article 37, shall be regarded as a working or processing conferring origin in terms of Article 24 of the Code.
Article 37U.K.
Working or processing as a result of which the products obtained receive a classification under a heading of the combined nomenclature other than those covering the various non-originating materials used shall be regarded as complete processes.
However, for products listed in Annex 10, only the specific processes referred to in column 3 of that Annex in connection with each product obtained shall be regarded as complete, whether or not they involve a change of heading.
The method of applying the rules in Annex 10 is described in the introductory notes in Annex 9.
Article 38U.K.
For the purposes of the preceding Article, the following shall in any event be considered as insufficient working or processing to confer the status of originating products whether or not there is a change of heading:
operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, removal of damaged parts and like operations);
simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, cutting up;
changes of packing and breaking-up and assembly of consignments;
simple placing in bags, cases, boxes, fixing on cards or boards, etc., and all other simple packing operations;
the affixing of marks, labels or other like distinguishing signs on products or their packaging;
simple assembly of parts of products to constitute a complete product;
a combination of two or more operations specified in (a) to (e).
Subsection 2U.K.Products other than textiles and textile articles falling within Section XI of the combined nomenclature
Article 39U.K.
In the case of products obtained which are listed in Annex 11, the working or processing referred to in column 3 of the Annex shall be regarded as a process or operation conferring origin under Article 24 of the Code.
The method of applying the rules set out in Annex 11 is described in the introductory notes in Annex 9.
Subsection 3U.K.Common provisions for all products
Article 40U.K.
Where the lists in Annexes 10 and 11 provide that origin is conferred if the value of the non-originating materials used does not exceed a given percentage of the ex-works price of the products obtained, such percentage shall be calculated as follows:
‘value’ means the customs value at the time of import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for such materials in the country of processing,
‘ex-works price’ means the ex-works price of the product obtained minus any internal taxes which are, or may be, repaid when such product is exported,
‘value acquired as a result of assembly operations’ means the increase in value resulting from the assembly itself, together with any finishing and checking operations, and from the incorporation of any parts originating in the country where the operations in question were carried out, including profit and the general costs borne in that country as a result of the operations.
Section 2U.K.Implementing provisions relating to spare parts
Article 41U.K.
[F81. Accessories, spare parts or tools delivered with any piece of equipment, machine, apparatus or vehicle which form part of its standard equipment shall be deemed to have the same origin as that piece of equipment, machine, apparatus or vehicle.]
[F82.] Essential spare parts for use with any piece of equipment, machine, apparatus or vehicle put into free circulation or previously exported shall be deemed to have the same origin as that piece of equipment, machine, apparatus or vehicle provided the conditions laid down in this section are fulfilled.
Textual Amendments
Article 42U.K.
The presumption of origin referred to in the preceding Article shall be accepted only:
if this is necessary for importation into the country of destination,
if the incorporation of the said essential spare parts in the piece of equipment, machine, apparatus or vehicle concerned at the production stage would not have prevented the piece of equipment, machine, apparatus or vehicle from having Community origin or that of the country of manufacture.
Article 43U.K.
For the purposes of Article 41:
‘piece of equipment, machine, apparatus or vehicle’ means goods listed in Sections XVI, XVII and XVIII of the combined nomenclature;
‘essential spare parts’ means parts which are:
components without which the proper operation of the goods referred to in (a) which have been put into free circulation or previously exported cannot be ensured, and
characteristic of those goods, and
intended for their normal maintenance and to replace parts of the same kind which are damaged or have become unserviceable.
Article 44U.K.
Where an application is presented to the competent authorities or authorized agencies of the Member States for a certificate of origin for essential spare parts within the meaning of Article 41, box 6 (Item number, marks, numbers, number and kind of packages, description of goods) of that certificate and the application relating thereto shall include a declaration by the person concerned that the goods mentioned therein are intended for the normal maintenance of a piece of equipment, machine, apparatus or vehicle previously exported, together with the exact particulars of the said piece of equipment, machine, apparatus or vehicle.
Whenever possible, the person concerned shall also give the particulars of the certificate of origin (issuing authority, number and date of certificate) under cover of which was exported the piece of equipment, machine, apparatus or vehicle for whose maintenance the parts are intended.
Article 45U.K.
Where the origin of essential spare parts within the meaning of Article 41 must be proved for their release for free circulation in the Community by the production of a certificate of origin, the certificate shall include the particulars referred to in Article 44.
Article 46U.K.
In order to ensure application of the rules laid down in this section, the competent authorities of the Member States may require additional proof, in particular:
production of the invoice or a copy of the invoice relating to the piece of equipment, machine, apparatus or vehicle put into free circulation or previously exported,
the contract or a copy of the contract or any other document showing that delivery is being made as part of the normal maintenance service.
Section 3U.K.Implementing provisions relating to certificates of origin
Subsection 1U.K.Provisions relating to universal certificates of origin
Article 47U.K.
When the origin of a product is or has to be proved on importation by the production of a certificate of origin, that certificate shall fulfil the following conditions:
it shall be made out by a reliable authority or agency duly authorized for that purpose by the country of issue;
it shall contain all the particulars necessary for identifying the product to which it relates, in particular:
the number of packages, their nature, and the marks and numbers they bear,
the type of product,
the gross and net weight of the product; these particulars may, however, be replaced by others, such as the number or volume, when the product is subject to appreciable changes in weight during carriage or when its weight cannot be ascertained or when it is normally identified by such other particulars,
the name of the consignor;
it shall certify unambiguously that the product to which it relates originated in a specific country.
Article 48U.K.
1.A certificate of origin issued by the competent authorities or authorized agencies of the Member States shall comply with the conditions prescribed by Article 47 (a) and (b).
2.The certificates and the applications relating to them shall be made out on forms corresponding to the specimens in Annex 12.
3.Such certificates of origin shall certify that the goods originated in the Community.
However, when the exigencies of export trade so require, they may certify that the goods originated in a particular Member State.
If the conditions of Article 24 of the Code are fulfilled only as a result of a series of operations or processes carried out in different Member States, the goods may only be certified as being of Community origin.
Article 49U.K.
Certificates of origin shall be issued upon written request of the person concerned.
Where the circumstances so warrant, in particular where the applicant maintains a regular flow of exports, the Member States may decide not to require an application for each export operation, on condition that the provisions concerning origin are complied with.
Where the exigencies of trade so require, one or more extra copies of an origin certificate may be issued.
Such copies shall be made out on forms corresponding to the specimen in Annex 12.
Article 50U.K.
1.The certificate shall measure 210 × 297 mm. A tolerance of up to minus 5 mm or plus 8 mm in the length shall be allowed. The paper used shall be white, free of mechanical pulp, dressed for writing purposes and weigh at least 64 g/m2 or between 25 and 30 g/m2 where air-mail paper is used. It shall have a printed guilloche pattern background in sepia such as to reveal any falsification by mechanical or chemical means.
2.The application form shall be printed in the official language or in one or more of the official languages of the exporting Member State. The certificate of origin form shall be printed in one or more of the official languages of the Community or, depending on the practice and requirements of trade, in any other language.
3.Member States may reserve the right to print the certificate of origin forms or may have them printed by approved printers. In the latter case, each certificate must bear a reference to such approval. Each certificate of origin form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or stamped, by which it can be identified.
Article 51U.K.
The application form and the certificate of origin shall be completed in typescript or by hand in block capitals, in an identical manner, in one of the official languages of the Community or, depending on the practice and requirements of trade, in any other languages.
Article 52U.K.
Each origin certificate referred to in Article 48 shall bear a serial number by which it can be identified. The application for the certificate and all copies of the certificate itself shall bear the same number.
In addition, the competent authorities or authorized agencies of the Member States may number such documents by order of issue.
Article 53U.K.
The competent authorities of the Member States shall determine what additional particulars, if any, are to be given in the application. Such additional particulars shall be kept to a strict minimum.
Each Member State shall inform the Commission of the provisions it adopts in pursuance of the preceding paragraph. The Commission shall immediately communicate this information to the other Member States.
Article 54U.K.
The competent authorities or authorized agencies of the Member States which have issued certificates of origin shall retain the applications for a minimum of two years.
However, applications may also be retained in the form of copies thereof, provided that these have the same probative value under the law of the Member State concerned.
Subsection 2U.K.Specific provisions relating to certificates of origin for certain agricultural products subject to special import arrangements
Article 55U.K.
Articles 56 to 65 lay down the conditions for use of certificates of origin relating to agricultural products originating in third countries for which special non-preferential import arrangements have been established, in so far as these arrangements refer to the following provisions.
(a)U.K.Certificates of origin
Article 56U.K.
1.Certificates of origin relating to agricultural products originating in third countries for which special non-preferential import arrangements are established shall be made out on a form conforming to the specimen in Annex 13.
2.Such certificates shall be issued by the competent governmental authorities of the third countries concerned, hereinafter referred to as the issuing authorities, if the products to which the certificates relate can be considered as products originating in those countries within the meaning of the rules in force in the Community.
3.Such certificates shall also certify all necessary information provided for in the Community legislation governing the special import arrangements referred to in Article 55.
4.Without prejudice to specific provisions under the special import arrangements referred to in Article 55 the period of validity of the certificates of origin shall be ten months from the date of issue by the issuing authorities.
Article 57U.K.
1.Certificates of origin drawn up in accordance with the provisions of this subsection shall consist only of a single sheet identified by the word ‘original’ next to the title of the document.
If additional copies are necessary, they shall bear the designation ‘copy’ next to the title of the document.
2.The competent authorities in the Community shall accept as valid only the original of the certificate of origin.
Article 58U.K.
1.The certificate of origin shall measure 210 × 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used shall be white, not containing mechanical pulp, and shall weigh not less than 40 g/m2. The face of the original shall have a printed yellow guilloche pattern background making any falsification by mechanical or chemical means apparent.
2.The certificates shall be printed and completed in one of the official languages of the Community.
Article 59U.K.
1.The certificate shall be completed in typescript or by means of a mechanical data-processing system, or similar procedure.
2.Entries must not be erased or overwritten. Any changes shall be made by crossing out the wrong entry and if necessary adding the correct particulars. Such changes shall be initialled by the person making them and endorsed by the issuing authorities.
Article 60U.K.
1.Box 5 of the certificates of origin issued in accordance with Articles 56 to 59 shall contain any additional particulars which may be required for the implementation of the special import arrangements to which they relate as referred to in Article 56 (3).
2.Unused spaces in boxes 5, 6 and 7 shall be struck through in such a way that nothing can be added at a later stage.
Article 61U.K.
Each certificate of origin shall bear a serial number, whether or not printed, by which it can be identified, and shall be stamped by the issuing authority and signed by the person or persons empowered to do so.
The certificate shall be issued when the products to which it relates are exported, and the issuing authority shall keep a copy of each certificate issued.
Article 62U.K.
Exceptionally, the certificates of origin referred to above may be issued after the export of the products to which they relate, where the failure to issue them at the time of such export was a result of involuntary error or omission or special circumstances.
The issuing authorities may not issue retrospectively a certificate of origin provided for in Articles 56 to 61 until they have checked that the particulars in the exporter's application correspond to those in the relevant export file.
Certificates issued retrospectively shall bear one of the following:
expedido a posteriori ,
udstedt efterfølgende,
Nachträglich ausgestellt,
Εκδοθέν εκ των υστέρων,
Issued retrospectively,
Délivré a posteriori ,
rilasciato a posteriori ,
afgegeven a posteriori ,
emitido a posteriori ,
[F16annettu jälkikäteen — utfärdat i efterhand ,
utfärdat i efterhand [F17,] ]
[F18Vystaveno dodatečně ,
Välja antud tagasiulatuvalt ,
Izsniegts retrospektīvi ,
Retrospektyvusis išdavimas ,
Kiadva visszamenőleges hatállyal ,
Maħruġ retrospettivament ,
Wystawione retrospektywnie ,
Izdano naknadno ,
[F19Vyhotovené dodatočne ,] ]
[F20издаден впоследствие ,
eliberat ulterior ,]
in the ‘Remarks’ box.
Textual Amendments
F16 Inserted by Act concerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded (94/C 241/08).
F17 Substituted by Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded.
F18 Inserted by Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded.
F19 Substituted by Commission Regulation (EC) No 883/2005 of 10 June 2005 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).
F20 Inserted by Commission Regulation (EC) No 1792/2006 of 23 October 2006 adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement of persons, competition policy, agriculture (veterinary and phytosanitary legislation), fisheries, transport policy, taxation, statistics, social policy and employment, environment, customs union, and external relations by reason of the accession of Bulgaria and Romania.
(b)U.K.Administrative cooperation
Article 63U.K.
1.Where the special import arrangements for certain agricultural products provide for the use of the certificate of origin laid down in Articles 56 to 62, the entitlement to use such arrangements shall be subject to the setting up of an administrative cooperation procedure unless specified otherwise in the arrangements concerned.
To this end the third countries concerned shall send the Commission of the European Communities:
the names and addresses of the issuing authorities for certificates of origin together with specimens of the stamps used by the said authorities,
the names and addresses of the government authorities to which requests for the subsequent verification of origin certificates provided for in Article 64 below should be sent.
The Commission shall transmit all the above information to the competent authorities of the Member States.
2.Where the third countries in question fail to send the Commission the information specified in paragraph 1, the competent authorities in the Community shall refuse access entitlement to the special import arrangements.
Article 64U.K.
1.Subsequent verification of the certificates of origin referred to in Articles 56 to 62 shall be carried out at random and whenever reasonable doubt has arisen as to the authenticity of the certificate or the accuracy of the information it contains.
For origin matters the verification shall be carried out on the initiative of the customs authorities.
For the purposes of agricultural rules, the verification may be carried out, where appropriate, by other competent authorities.
2.For the purposes of paragraph 1, the competent authorities in the Community shall return the certificate of origin or a copy thereof to the governmental authority designated by the exporting country, giving, where appropriate, the reasons of form or substance for an enquiry. If the invoice has been produced, the original or a copy thereof shall be attached to the returned certificate. The authorities shall also provide any information that has been obtained suggesting that the particulars given on the certificates are inaccurate or that the certificate is not authentic.
Should the customs authorities in the Community decide to suspend the application of the special import arrangements concerned pending the results of the verification they shall grant release of the products subject to such precautions as they consider necessary.
Article 65U.K.
1.The results of subsequent verifications shall be communicated to the competent authorities in the Community as soon as possible.
The said results must make it possible to determine whether the origin certificates remitted in the conditions laid down in Article 64 above apply to the goods actually exported and whether the latter may actually give rise to application of the special importation arrangements concerned.
2.If there is no reply within a maximum time limit of six months to requests for subsequent verification, the competent authorities in the Community shall definitively refuse to grant entitlement to the special import arrangements.
[F7CHAPTER 2 U.K. Preferential origin
Article 66 U.K.
For the purposes of this Chapter:
‘ manufacture ’ means any kind of working or processing including assembly or specific operations;
‘ material ’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
‘ product ’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;
‘ goods ’ means both materials and products;
‘ customs value ’ means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);
‘ ex-works price ’ in the list in Annex 15 means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
‘value of materials’ in the list in Annex 15 means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or the beneficiary country within the meaning of Article 67(1) or in the beneficiary republic within the meaning of Article 98(1). Where the value of the originating materials used needs to be established, this subparagraph shall be applied mutatis mutandis ;
‘ chapters ’ and ‘ headings ’ mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised System;
‘ classified ’ refers to the classification of a product or material under a particular heading;
‘ consignment ’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such document, by a single invoice.
Section 1 U.K. Generalised system of preferences
Subsection 1 U.K. Definition of the concept of originating products
Article 67 U.K.
1. For the purposes of the provisions concerning generalised tariff preferences granted by the Community to products originating in developing countries (hereinafter referred to as ‘ beneficiary countries ’ ), the following products shall be considered as originating in a beneficiary country:
(a) products wholly obtained in that country within the meaning of Article 68;
(b) products obtained in that country in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 69.
2. For the purposes of this section, products originating in the Community, within the meaning of paragraph 3, which are subject in a beneficiary country to working or processing going beyond that described in Article 70 shall be considered as originating in that beneficiary country.
3. Paragraph 1 shall apply mutatis mutandis in order to establish the origin of the products obtained in the Community.
4. In so far as Norway and Switzerland grant generalised tariff preferences to products originating in the beneficiary countries referred to in paragraph 1 and apply a definition of the concept of origin corresponding to that set out in this section, products originating in the Community, Norway or Switzerland which are subject in a beneficiary country to working or processing going beyond that described in Article 70 shall be considered as originating in that beneficiary country.
The provisions of the first subparagraph shall apply only to products originating in the Community, Norway or Switzerland (according to the rules of origin relative to the tariff preferences in question) which are exported direct to the beneficiary country.
The provisions of the first subparagraph shall not apply to products falling within Chapters 1 to 24 of the Harmonised System.
The Commission shall publish in the Official Journal of the European Communities (C series) the date from which the provisions laid down in the first and second subparagraphs shall apply.
5. The provisions of paragraph 4 shall apply on condition that Norway and Switzerland grant, by reciprocity, the same treatment to Community products.
Article 68 U.K.
1. The following shall be considered as wholly obtained in a beneficiary country or in the Community:
(a) mineral products extracted from its soil or from its seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea fishing and other products taken from the sea outside its territorial waters by its vessels;
(g) products made on board its factory ships exclusively from the products referred to in (f);
(h) used articles collected there fit only for the recovery of raw materials;
(i) waste and scrap resulting from manufacturing operations conducted there;
(j) products extracted from the seabed or below the seabed which is situated outside its territorial waters but where it has exclusive exploitation rights;
(k) goods produced there exclusively from products specified in (a) to (j).
2. The terms ‘ its vessels ’ and ‘ its factory ships ’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
which are registered or recorded in the beneficiary country or in a Member State,
which sail under the flag of a beneficiary country or of a Member State,
which are at least 50 % owned by nationals of the beneficiary country or of Member States or by a company having its head office in that country or in one of those Member States, of which the manager or managers, Chairman of the Board of Directors or of the Supervisory Board, and the majority of the members of such boards are nationals of that beneficiary country or of the Member States and of which, in addition, in the case of companies, at least half the capital belongs to that beneficiary country or to the Member States or to public bodies or nationals of that beneficiary country or of the Member States,
of which the master and officers are nationals of the beneficiary country or of the Member States, and
of which at least 75 % of the crew are nationals of the beneficiary country or of the Member States.
3. The terms ‘ beneficiary country ’ and ‘ Community ’ shall also cover the territorial waters of that country or of the Member States.
4. Vessels operating on the high seas, including factory ships on which the fish caught is worked or processed, shall be considered as part of the territory of the beneficiary country or of the Member State to which they belong, provided that they satisfy the conditions set out in paragraph 2.
Article 69 U.K.
For the purposes of Article 67, products which are not wholly obtained in a beneficiary country or in the Community are considered to be sufficiently worked or processed when the conditions set out in the list in Annex 15 are fulfilled.
Those conditions indicate, for all products covered by this section, the working or processing which must be carried out on non-originating materials used in manufacturing, and apply only in relation to such materials.
If a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated shall not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
Article 70 U.K.
[F211. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 69 are satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total milling, polishing and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps; partial or total milling of sugar;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening, simple grinding or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
(m) simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this section to enable them to be considered as originating in a beneficiary country or in the Community;
(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(o) a combination of two or more of the operations specified in points (a) to (n);
(p) slaughter of animals.]
2. All the operations carried out in either a beneficiary country or the Community on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Textual Amendments
Article 70a U.K.
1. The unit of qualification for the application of the provisions of this section shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
Accordingly, it follows that:
(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this section.
2. Where, under general rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 71 U.K.
1. By way of derogation from the provisions of Article 69, non-originating materials may be used in the manufacture of a given product, provided that their total value does not exceed 10 % of the ex-works price of the product.
Where, in the list, one or several percentage are given for the maximum value of non-originating materials, such percentages must not be exceeded through the application of the first subparagraph.
2. Paragraph 1 shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
Article 72 U.K.
1. By way of derogation from Article 67, for the purposes of determining whether a product manufactured in a beneficiary country which is a member of a regional group originates therein with the meaning of that Article, products originating in any of the countries of that regional group and used in further manufacture in another country of the group shall be treated as if they originated in the country of further manufacture (regional cumulation).
2. The country of origin of the final product shall be determined in accordance with Article 72a.
[F213. Regional cumulation shall apply to three separate regional groups of beneficiary countries benefiting from the generalised system of preferences:
(a) Group I: Brunei-Darussalam, Cambodia, Indonesia, Laos, Malaysia, Philippines, Singapore, Thailand, Vietnam;
(b) Group II: Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela;
(c) Group III: Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka.
4. The expression ‘ regional group ’ shall be taken to mean Group I, Group II or Group III, as the case may be.]
Textual Amendments
Article 72a U.K.
1. When goods originating in a country which is a member of a regional group are worked or processed in another country of the same regional group, they shall have the origin of the country of the regional group where the last working or processing was carried out, provided that:
(a) the value added there, as defined in paragraph 3, is greater than the highest customs value of the products used originating in any one of the other countries of the regional group, and
(b) the working or processing carried out there exceeds that set out in Article 70 and, in the case of textile products, also those operations referred to at Annex 16.
2. When the conditions of original in paragraph 1(a) and (b) are not satisfied, the products shall have the origin of the country of the regional group which accounts for the highest customs value of the originating products coming from other countries of the regional group.
3. ‘ Value added ’ means the ex-works price minus the customs value of each of the products incorporated which originated in another country of the regional group.
4. Proof of the originating status of goods exported from a country of a regional group to another country of the same group to be used in further working or processing, or to be re-exported where no further working or processing takes place, shall be established by a certificate of origin Form A issued in the first country.
5. Proof of the originating status, acquired or retained under the terms of Article 72, this Article and Article 72b, of goods exported from a country of a regional group to the Community, shall be established by a certificate of origin Form A issued or an invoice declaration made out in that country on the basis of a certificate of origin Form A issued according to the provisions of paragraph 4.
6. The country of origin shall be marked in box 12 of the certificate of origin Form A or on the invoice declaration, that country being:
in the case of products exported without further working or processing according to paragraph 4, the country of manufacture;
in the case of products exported after further working or processing, the country of origin as determined in accordance with paragraph 1.
Article 72b U.K.
1. Articles 72 and 72a shall apply only where:
(a) the rules regulating trade in the context of regional cumulation, as between the countries of the regional group, are identical to those laid down in this section;
(b) each country of the regional group has undertaken to comply or ensure compliance with the terms of this section and to provide the administrative cooperation necessary both to the Community and to the other countries of the regional group in order to ensure the correct issue of certificates of origin Form A and the verification of certificates of origin Form A and invoice declarations.
[F21This undertaking shall be transmitted to the Commission through the following Secretariats, as the case may be:
Group I: the General Secretariat of the Association of South-East Asian Nations (ASEAN);
Group II: the Andean Community — Central American Common Market and Panama Permanent Joint Committee on Origin (Comité Conjunto Permanente de Origen Comunidad Andina - Mercado Común Centroamericano y Panamá);
Group III: the Secretariat of the South Asian Association for Regional Cooperation (SAARC).]
2. The Commission shall inform the Member States when the conditions set out in paragraph 1 have been satisfied, in the case of each regional group.
3. Article 78(1)(b) shall not apply to products originating in any of the countries of the regional group when they pass through the territory of any of the other countries of the regional group, whether or not further working or processing take place there.
Textual Amendments
Article 73 U.K.
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Article 74 U.K.
Sets, as defined in general rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating products. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
Article 75 U.K.
In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
energy and fuel;
plant and equipment;
machines and tools;
goods which do not enter, and which are not intended to enter, into the final composition of the product.
Article 76 U.K.
1. Derogations from the provisions of this section may be made in favour of the least-developed beneficiary countries benefiting from the generalised system of preferences when the development of existing industries or the creation of new industries justifies them. The least-developed beneficiary countries are listed in the Council Regulations and the ECSC Decision concerning the application of generalised tariff preferences. For this purpose, the country concerned shall submit to the Community a request for a derogation together with the reasons for the request in accordance with paragraph 3.
2. The examination of requests shall, in particular, take into account:
(a) cases where the application of existing rules of origin would affect significantly the ability of an existing industry in the country concerned to continue its exports to the Community, with particular reference to cases where this could lead to business closures;
(b) specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation encouraging implementation of the investment programme would enable the rules to be satisfied by stages;
(c) the economic and social impact of the decision to be taken especially in respect of employment in the beneficiary countries and the Community.
3. In order to facilitate the examination of requests for derogation, the country making the request shall furnish in support of its request the fullest possible information, covering in particular the points listed below:
description of the finished product,
nature and quantity of materials originating in a third country,
manufacturing process,
value added,
the number of employees in the enterprise concerned,
the anticipated volume of the exports to the Community,
other possible sources of supply for raw materials,
reasons for the duration requested,
other observations.
4. The Commission shall present the derogation-request to the Committee. [F21It shall be decided on in accordance with the committee procedure.]
5. Where use is made of a derogation, the following phrase must appear in box 4 of the certificate of origin Form A, or on the invoice declaration laid down in Article 89:
‘ Derogation - Regulation (EC) No …/… ’ .
6. The provisions of paragraphs 1 to 5 shall apply to any prolongations.
Textual Amendments
Article 77 U.K.
The conditions set out in this section for acquiring originating status must continue to be fulfilled at all times in the beneficiary country or in the Community.
If originating products exported from the beneficiary country or from the Community to another country are returned, they must be considered as non-originating unless it can be demonstrated to the satisfaction of the competent authorities that:
the products returned are the same as those which were exported, and
they have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported.
Article 78 U.K.
1. The following shall be considered as transported direct from the beneficiary country to the Community or from the Community to the beneficiary country:
(a) products transported without passing through the territory of any other country, except in the case of the territory of another country of the same regional group where Article 72 is applied;
(b) products constituting one single consignment transported through the territory of countries other than the beneficiary country or the Community, with, should the occasion arise, trans-shipment or temporary warehousing in those countries, provided that the products remain under the surveillance of the customs authorities in the country of transit or of warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition;
(c) products transported through the territory of Norway or Switzerland and subsequently re-exported in full or in part to the Community or to the beneficiary country, provided that the products remain under the surveillance of the customs authorities of the country of transit or of warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition;
(d) products which are transported by pipeline without interruption across a territory other than that of the exporting beneficiary country or of the Community.
2. Evidence that the conditions specified in paragraph 1(b) and (c) have been fulfilled shall be supplied to the competent customs authorities by the production of:
(a) a single transport document covering the passage from the exporting country through the country of transit; or
(b) a certificate issued by the customs authorities of the country of transit:
(b) giving an exact description of the products,
stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used, and
certifying the conditions under which the products remained in the country of transit;
(c) or, failing these, any substantiating documents.
Article 79 U.K.
1. Originating products sent from a beneficiary country for exhibition in another country and sold after the exhibition for importation into the Community shall benefit, on importation, from the tariff preferences referred to in Article 67, provided that the products meet the requirements of this section entitling them to be recognised as originating in the beneficiary country and provided that it is shown to the satisfaction of the competent Community customs authorities that:
(a) an exporter has consigned these products from the beneficiary country directly to the country in which the exhibition is held and has exhibited them there;
(b) the products have been sold or otherwise disposed of by that exporter to a person in the Community;
(c) the products have been consigned during the exhibition or immediately thereafter to the Community in the state in which they were sent for exhibition;
(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2. A certificate of origin Form A shall be submitted to the Community customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and the conditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
Subsection 2 U.K. Proof of origin
Article 80 U.K.
Products originating in the beneficiary country shall benefit from the [X1tariff preferences] referred to in Article 67, on submission of either:
a certificate of origin Form A, a specimen of which appears in Annex 17; or
in the cases specified in Article 89(1), a declaration, the text of which appears in Annex 18, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the ‘ invoice declaration ’ ).
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
(a) U.K. CERTIFICATE OF ORIGIN FORM A
Article 81 U.K.
1. Originating products within the meaning of this section shall be eligible, on importation into the Community, to benefit from the tariff preferences referred to in Article 67, provided that they have been transported directly within the meaning of Article 78, on submission of a certificate of origin Form A, issued by the customs authorities or by other competent governmental authorities of the beneficiary country, provided that the latter country:
has communicated to the Commission the information required by Article 93, and
assists the Community by allowing the customs authorities of Member States to verify the authenticity of the document or the accuracy of the information regarding the true origin of the products in question.
2. A certificate of origin Form A may be issued only where it can serve as the documentary evidence required for the purposes of the tariff preferences referred to in Article 67.
3. A certificate of origin Form A shall be issued only on written application from the exporter or his authorised representative.
4. The exporter or his authorised representative shall submit with his application any appropriate supporting documents proving that the products to be exported qualify for the issue of a certificate of origin Form A.
5. The certificate shall be issued by the competent governmental authorities of the beneficiary country if the products to be exported can be considered as products originating in that country within the meaning of Subsection 1. The certificate shall be made available to the exporter as soon as the export has taken place or is ensured.
6. For the purposes of verifying whether the conditions set out in paragraph 5 have been met, the competent governmental authorities shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.
7. It shall be the responsibility of the competent governmental authorities of the beneficiary country to ensure that certificates and applications are duly completed.
8. The completion of box 2 of the certificate of origin Form A shall be optional. Box 12 shall be duly completed by indicating ‘ European Community ’ or one of the Member States.
9. The date of issue of the certificate of origin Form A shall be indicated in box 11. The signature to be entered in that box, which is reserved for the competent governmental authorities issuing the certificate, shall be handwritten.
Article 82 U.K.
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of general rule 2(a) of the Harmonised System and falling within Section XVI or XVII or heading No 7308 or 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment.
Article 83 U.K.
Since the certificate of origin Form A constitutes the documentary evidence for the application of provisions concerning the tariff preferences referred to in Article 67, it shall be the responsibility of the competent governmental authorities of the exporting country to take any steps necessary to verify the origin of the products and to check the other statements on the certificate.
Article 84 U.K.
Proofs of origin shall be submitted to the customs authorities of the Member States of importation in accordance with the procedures laid down in Article 62 of the Code. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the application of this section.
Article 85 U.K.
1. By way of derogation from Article 81(5), a certificate of origin Form A may exceptionally be issued after exportation of the products to which it relates, if:
(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
(b) it is demonstrated to the satisfaction of the competent governmental authorities that a certificate of origin Form A was issued but was not accepted at importation for technical reasons.
2. The competent governmental authorities may issue a certificate retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding export file and that a certificate of origin Form A satisfying the provisions of this section was not issued when the products in question were exported.
3. Box 4 of certificates of origin Form A issued retrospectively must contain the endorsement ‘ Issued retrospectively ’ or ‘ Délivré a posteriori ’.
Article 86 U.K.
1. In the event of the theft, loss or destruction of a certificate of origin Form A, the exporter may apply, to the competent governmental authorities which issued it, for a duplicate to be made out on the basis of the export documents in their possession. Box 4 of a duplicate Form A issued in this way must be endorsed with the word ‘ Duplicate ’ or ‘ Duplicata ’, together with the date of issue and the serial number of the original certificate.
2. For the purposes of Article 90b, the duplicate shall take effect from the date of the original.
Article 87 U.K.
1. When originating products are placed under the control of a customs office in the Community, it shall be possible to replace the original proof of origin by one or more certificates of origin Form A for the purpose of sending all or some of these products elsewhere within the Community or to Switzerland or Norway. The replacement certificate(s) of origin Form A shall be issued by the customs office under whose control the products are placed.
2. The replacement certificate issued in application of paragraph 1 or Article 88 shall be regarded as the definitive certificate of origin for the products to which it refers. The replacement certificate shall be made out on the basis of a written request by the re-exporter.
3. The top right-hand box of the replacement certificate shall indicate the name of the intermediary country where it is issued.
Box 4 shall contain the words ‘ Replacement certificate ’ or ‘ [X1Cer-ti-fi-cat de remplacement ’ ,] as well as the date of issue of the original certificate of origin and its serial number.
The name of the re-exporter shall be given in box 1.
The name of the final consignee may be given in box 2.
[X1All particulars of] the re-exported products appearing on the original certificate shall be transferred to boxes 3 to 9.
[X1References to the] re-exporter's invoice shall be given in box 10.
The customs authorities which issued the replacement certificate shall endorse box 11. The responsibility of the authorities is confined to the issue of the replacement certificate. The particulars in box 12 concerning the country of origin and the country of destination shall be taken from the original certificate. This box shall be signed by the re-exporter. A re-exporter who signs this box in good faith shall not be responsible for the accuracy of the particulars entered on the original certificate.
4. The customs office which is requested to perform the operation referred to in paragraph 1 should note on the original certificate the weights, numbers and nature of the products forwarded and indicate thereon the serial numbers of the corresponding replacement certificate or certificates. It shall keep the original certificate for at least three years.
5. A photocopy of the original certificate may be annexed to the replacement certificate.
6. In the case of products which benefit from the tariff preferences referred to in Article 67, under a derogation granted in accordance with the provisions of Article 76, the procedure laid down in this Article shall apply only when such products are intended for the Community.
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Article 88 U.K.
Originating products within the meaning of this section shall be eligible on importation into the Community to benefit from the tariff preferences referred to in Article 67 on production of a replacement certificate of origin Form A issued by the customs authorities of Norway or Switzerland on the basis of a certificate of origin Form A issued by the competent governmental authorities of the beneficiary country, provided that the conditions laid down in Article 78 have been satisfied and provided that Norway or Switzerland assists the Community by allowing its customs authorities to verify the authenticity and accuracy of the certificates issued. The verification procedure laid down in Article 94 shall apply mutatis mutandis . The time limit laid down in Article 94(3) shall be extended to eight months.
(b) U.K. INVOICE DECLARATION
Article 89 U.K.
1. The invoice declaration may be made out:
(a) by an approved Community exporter within the meaning of Article 90, or
(b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000 , and provided that the assistance referred to in Article 81(1) shall apply to this procedure.
2. An invoice declaration may be made out if the products concerned can be considered as originating in the Community or in a beneficiary country, and fulfil the other requirements of this section.
3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs or other competent governmental authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this section.
4. An invoice declaration shall be made out by the exporter in either French or English by typing, stamping or printing on the invoice, the delivery note or any other commercial document, the declaration, the text of which appears in Annex 18. If the declaration is handwritten, it shall be written in ink in printed characters.
5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 90 shall not be required to sign such declarations provided that he gives the customs authorities a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
6. In the cases referred to in paragraph 1(b), the use of an invoice declaration shall be subject to the following special conditions:
(a) one invoice declaration shall be made out for each consignment;
(b) if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of ‘ originating products ’ , the exporter may refer to this check in the invoice declaration.
The provisions of the first subparagraph shall not exempt exporters from complying with any other formalities required under customs or postal regulations.
Article 90 U.K.
1. The customs authorities of the Community may authorise any exporter, hereinafter referred to as an ‘ approved exporter ’ , who makes frequent shipments of products originating in the Community within the meaning of Article 67(2), and who offers, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this section, to make out invoice declarations, irrespective of the value of the products concerned.
2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
3. The customs authorities shall grant [X1to the approved exporter] a customs authorisation number which shall appear on the invoice declaration.
4. The customs authorities shall monitor the use of the authorisation by the approved exporter.
5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes improper use of the authorisation.
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Article 90a U.K.
1. Evidence of the originating status of Community products within the meaning of Article 67(2) shall be furnished by either:
(a) the production of [X1a movement certificate EUR.1 , a specimen of which is set out in Annex 21; or
(b) the production of a declaration as referred to in Article 89.
2. The exporter or his authorised representative shall enter ‘ GSP beneficiary countries ’ and ‘ EC ’ , or ‘ Pays bénéficiaires du SPG ’ and ‘ CE ’ , in box 2 of the movement certificate EUR.1.
3. The provisions of this section concerning the issue, use and subsequent verification of certificates of origin Form A shall apply mutatis mutandis to [X1movement certificates EUR.1 and, with the exception of the provisions concerning their issue, to invoice declarations.
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Article 90b U.K.
1. A proof of origin shall be valid for 10 months from the date of issue in the exporting country, and shall be submitted within the said period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying the tariff preferences referred to in Article 67, where the failure to submit these documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the importing country my accept the proofs of origin where the products have been submitted before the said final date.
4. At the request of the importer and having regard to the conditions laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the importation of the first consignment when the goods:
(a) are imported within the framework of frequent and continuous trade flows of a significant commercial value;
(b) are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Community;
(c) are classified in the same code (eight digits) of the Combined Nomenclature;
(d) come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office in the Community.
This procedure shall be applicable for the quantities and a period determined by the competent customs authorities. This period cannot, in any circumstances, exceed three months.
Article 90c U.K.
1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products benefiting from the tariff preferences referred to in Article 67 without requiring the presentation of a certificate of origin Form A or an invoice declaration, provided that such products are not imported by way of trade and have been declared as meeting the conditions required for the application of this section and where there is no doubt as to the veracity of such a declaration.
2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.
Article 91 U.K.
1. When Article 67(2), (3) or (4) applies, the competent governmental authorities of the beneficiary country called on to issue a certificate of origin Form A for products in the manufacture of which materials originating in the Community, Norway or Switzerland are used shall rely on the [X1movement certificate EUR.1 or, where necessary, the invoice declaration.
2. Box 4 of certificates of origin Form A issued in the cases set out in paragraph 1 shall contain the remark ‘ EC cumulation ’ , ‘ Norway cumulation ’ , ‘ Switzerland cumulation ’ , or ‘ Cumul CE ’ , ‘ Cumul Norvège ’ , ‘ Cumul Suisse ’ .
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Article 92 U.K.
The discovery of slight discrepancies between the statements made in the certificate of origin Form A, in the movement certificate EUR.1 or in an invoice declaration, and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the certificate or declaration null and void if it is duly established that that document does correspond to the products submitted.
Obvious formal errors such as typing errors on a certificate of origin Form A, a movement certificate EUR.1 or an invoice declaration should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Subsection 3 U.K. Methods of administrative cooperation
Article 93 U.K.
1. The beneficiary countries shall inform the Commission of the names and addresses of the governmental authorities situated in their territory which are empowered to issue certificates of origin Form A, together with specimen impressions of the stamps used by those authorities, and the names and addresses of the relevant governmental authorities responsible for the control of the certificates of origin Form A and the invoice declarations. The stamps shall be valid as from the date of receipt by the Commission of the specimens. The Commission shall forward this information to the customs authorities of the Member States. When these communications are made within the framework of an amendment of previous communications, the Commission shall indicate the date of entry into use of those new stamps according to the instructions given by the competent governmental authorities of the beneficiary countries. This information is for official use; however, when goods are to be released for free circulation, the customs authorities in question may allow the importer or his duly authorised representative to consult the specimen impressions of the stamps mentioned in this paragraph.
2. The Commission shall publish, in the Official Journal of the European Communities (‘C’ series), the date on which the new beneficiary countries referred to in Article 97 met the obligations set out in paragraph 1.
3. The Commission shall send, to the beneficiary countries, specimen impressions of the stamps used by the customs authorities of the Member States for the issue of movement certificates EUR.1 .
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Article 93a U.K.
For the purposes of the provisions concerning the tariff preferences referred to in Article 67, every beneficiary country shall comply or ensure compliance with the rules concerning the origin of the products, the completion and issue of certificates of origin Form A, the conditions for the use of invoice declarations and those concerning methods of administrative cooperation.
Article 94 U.K.
1. Subsequent verifications of certificates of origin Form A and invoice declarations shall be carried out at random or whenever the customs authorities in the Community have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this section.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities in the Community shall return the certificate of origin Form A and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the competent governmental authorities in the exporting beneficiary country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
If the said authorities decide to suspend the granting of the tariff preferences referred to in Article 67 while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
3. When an application for subsequent verification has been made in accordance with paragraph 1, such verification shall be carried out and its results communicated to the customs authorities in the Community within a maximum of six months. The results shall be such as to establish whether the proof of origin in question applies to the products actually exported and whether these products can be considered as products originating in the beneficiary country or in the Community.
4. In the case of certificates of origin Form A issued in accordance with Article 91, the reply shall include a copy (copies) of the [X1movement certificate(s) EUR.1 or, where necessary, of the corresponding invoice declaration(s).
5. If in cases of reasonable doubt there is no reply within the six months specified in paragraph 3 or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be [X1sent to] the competent authorities. If after the second communication the results of the verification are not communicated to the requesting authorities within four months, or if these results do not allow the authenticity of the document in question or the real origin of the products to be determined, the requesting authorities shall, except in exceptional circumstances, refuse entitlement to the tariff preferences.
The provisions of the first subparagraph shall apply between the countries of the same regional group for the purposes of the subsequent verification of the certificates of origin Form A issued in accordance with this section.
6. Where the verification procedure or any other available information appears to indicate that the provisions of this section are being contravened, the exporting beneficiary country shall, on its own initiative or at the request of the Community, carry out appropriate inquiries or arrange for such inquiries to be carried out with due urgency to identify and prevent such contraventions. For this purpose, the Community may participate in the inquiries.
7. For the purposes of the subsequent verification of certificates of origin Form A, copies of the certificates, as well as any export documents referring to them, shall be kept for at least three years by the competent governmental authorities of the exporting beneficiary country.
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Article 95 U.K.
Article 78(1)(c) and Article 88 shall apply only in so far as Norway and Switzerland, in the context of tariff preferences granted by them to certain products originating in developing countries, apply provisions similar to those of the Community.
The Commission shall inform the Member States' customs authorities of the adoption by Norway and Switzerland of such provisions and shall notify them of the date from which the provisions of Article 78(1)(c) and Article 88, and the similar provisions adopted by Norway and Switzerland, are applied.
These provisions shall apply on condition that the Community, Norway and Switzerland have concluded an agreement stating, among other things, that they shall provide each other with the necessary mutual assistance in matters of administrative cooperation.
Subsection 4 U.K. Ceuta and Melilla
Article 96 U.K.
1. The term ‘ Community ’ used in this section shall not cover Ceuta and Melilla. The term ‘ products originating in the Community ’ shall not cover products originating in Ceuta and Melilla.
2. This Section shall apply mutatis mutandis in determining whether products may be regarded as originating in the exporting beneficiary country benefiting from the generalised system of preferences when imported into Ceuta and Melilla or as originating in Ceuta and Melilla.
3. Ceuta and Melilla shall be regarded as a single territory.
4. The provisions of this section concerning the issue, use and subsequent verification of certificates of origin Form A shall apply mutatis mutandis to products originating in Ceuta and Melilla.
5. The Spanish customs authorities shall be responsible for the application of this section in Ceuta and Melilla.
Subsection 5 U.K. Final provision
Article 97 U.K.
When a country or territory is admitted or readmitted as a beneficiary country in respect of products referred to in the relevant Council Regulations or the ECSC Decision, goods originating in that country or territory may benefit from the generalised system of preferences on condition that they were exported from the beneficiary country or territory on or after the date referred to in Article 93(2).
Section 2 U.K. [F2Beneficiary countries or territories to which preferential tariff measures adopted unilaterally by the Community for certain countries or territories apply]
Subsection 1 U.K. Definition of the concept of originating products
Article 98 U.K.
[F21. For the purposes of the provisions concerning preferential tariff measures adopted unilaterally by the Community for certain countries, groups of countries or territories (hereinafter referred to as ‘ beneficiary countries or territories ’ ), with the exception of those referred to in Section 1 of this Chapter and the overseas countries and territories associated with the Community, the following products shall be considered as products originating in a beneficiary country or territory:]
(a) products wholly obtained in that [F2beneficiary country or territory with the meaning of Article 99;
(b) products obtained in that beneficiary country or territory , in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 100.
2. For the purposes of this section, products originating in the Community, within the meaning of paragraph 3, which are subject in a beneficiary country or territory to working or processing going beyond that described in Article 101 shall be considered as originating in that beneficiary country or territory] .
3. Paragraph 1 shall apply mutatis mutandis in establishing the origin of the products obtained in the Community.
Article 99 U.K.
1. The following shall be considered as wholly obtained in a [F2beneficiary country or territory or in the Community:
(a) mineral products extracted [X1from its soil or] from its seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea-fishing and other products taken from the sea outside the territorial waters by its vessels;
(g) products made on board its factory ships exclusively from the products referred to in (f);
(h) used articles collected there, fit only for the recovery of raw materials;
(i) waste and scrap resulting from manufacturing operations conducted there;
(j) products extracted from the seabed or below the seabed which is situated outside its territorial waters but where it has exclusive exploitation rights;
(k) goods produced there exclusively from products specified in (a) to (j).
2. The terms ‘ its vessels ’ and ‘ its factory ships ’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
which are registered or recorded in the beneficiary country or territory or in a Member State,
which sail under the flag of a beneficiary country or territory or of a Member State,
which are owned to the extent of at least 50 % by nationals of the beneficiary country or territory or of Member States or by a company with its head office in that republic or in one of the Member States, of which the manager or managers, Chairman of the Board of Directors or of the Supervisory Board, and the majority of the members of such boards are nationals of that beneficiary country or territory or of the Member States and of which, in addition, in the case of companies, at least half the capital belongs to that beneficiary country or territory or to the Member States or to public bodies or nationals of that beneficiary country or territory or of the Member States,
of which the master and officers are nationals of the beneficiary country or territory or of the Member States, and
of which at least 75 % of the crew are nationals of the beneficiary country or territory or of the Member States.
3. The terms ‘ beneficiary country or territory ’ and ‘Community’ shall also cover the territorial waters of that republic or of the Member States.
4. Vessels operating on the high seas, including factory ships on which the fish caught is worked or processed, shall be considered as part of the territory of the beneficiary country or territory] or of the Member State to which they belong, provided that they satisfy the conditions set out in paragraph 2.
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Article 100 U.K.
For the purposes of Article 98, products which are not wholly obtained in a [F2beneficiary country or territory] or in the Community are considered to be sufficiently worked or processed when the conditions set out in the list in Annex 15 are fulfilled.
Those conditions indicate, for all products covered by this section, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials.
If a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
Article 101 U.K.
[F211. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 100 are satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total milling, polishing and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps; partial or total milling of sugar;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening, simple grinding or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
(m) simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this section to enable them to be considered as originating in a beneficiary country or territory or in the Community;
(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(o) a combination of two or more of the operations specified in points (a) to (n);
(p) slaughter of animals.]
2. All the operations carried out in either a [F2beneficiary country or territory] or the Community on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Textual Amendments
Article 101a U.K.
1. The unit of qualification for the application of the provisions of this section shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
Accordingly, it follows that:
(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Section.
2. Where, under general rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 102 U.K.
1. By way of derogation from the provisions of Article 100, non-originating materials may be used in the manufacture of a given product, provided that their total value does not exceed 10 % of the ex-works price of the product.
Where, in the list, one or several percentages are given for the maximum value of non-originating materials, such percentages must not be exceeded through the application of the first subparagraph.
2. Paragraph 1 shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
Article 103 U.K.
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or which are [X1not separately invoiced, shall be regarded] as one with the piece of equipment, machine, apparatus or vehicle in question.
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Article 104 U.K.
Sets, as defined in general rule 3 of the Harmonised System, shall be regarded as originating when all the [X1component products are originating products] . Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Article 105 U.K.
In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
energy and fuel;
plant and equipment;
machines and tools;
goods which do not enter, and which are not intended to enter, into the final composition of the product.
Article 106 U.K.
The conditions set out in this section for acquiring originating status must continue to be fulfilled at all times in the [F2beneficiary country or territory or in the Community.
If originating products exported from the beneficiary country or territory] or from the Community to another country are returned, they shall be considered as non-originating unless it can be demonstrated to the satisfaction of the competent authorities that:
the products returned are the same as those which were exported, and
they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
Article 107 U.K.
1. The following shall be considered as transported directly from the [F2beneficiary country or territory to the Community or from the Community to the beneficiary country or territory :
(a) products transported without passing through the territory of any other country;
(b) products constituting one single consignment transported through the territory of countries other than the beneficiary country or territory or the Community, with, should the occasion arise, trans-shipment or temporary warehousing in those countries, provided that the products remain under the surveillance of the customs authorities in the country of transit or of warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition;
(c) products which are transported by pipeline without interruption across a territory other than that of the exporting beneficiary country or territory] or of the Community.
2. Evidence that the conditions set out in paragraph 1(b) are fulfilled shall be supplied to the competent customs authorities by the production of:
(a) a single transport document covering the passage from the exporting country through the country of transit; [X1or]
(b) a certificate issued by the customs authorities of the country of transit:
(b) giving an exact description of the products,
stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used, and
certifying the conditions under which the products remained in the country of transit;
(c) or, failing these, any substantiating documents.
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Article 108 U.K.
1. Originating products, sent from a [F2beneficiary country or territory for exhibition in another country and sold after the exhibition for importation into the Community, shall benefit on importation from the tariff preferences referred to in Article 98, provided that they meet the requirements of this section entitling them to be recognised as originating in that beneficiary country or territory and provided that it is shown to the satisfaction of the competent Community customs authorities that:
(a) an exporter has consigned the products from the beneficiary country or territory] directly to the country in which the exhibition is held and has exhibited them there;
(b) the products have been sold or otherwise disposed of by that exporter to a person in the Community;
(c) the products have been consigned during the exhibition or immediately thereafter to the Community in the state in which they were sent for exhibition;
(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2. [X1A movement certificate EUR.1 shall be submitted to the Community customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and the conditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Subsection 2 U.K. Proof of origin
Article 109 U.K.
Products originating in the [F2beneficiary country or territory] shall benefit from the tariff preferences referred to in Article 98, on submission of either:
a movement certificate EUR.1 , a specimen of which appears in Annex 21, or
in the cases specified in Article 116(1), a declaration, the text of which appears in Annex 22, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the ‘ inovice declaration ’ ).
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
(a) U.K. [X1MOVEMENT CERTIFICATE EUR.1]
Article 110 U.K.
[F21. Originating products within the meaning of this section shall be eligible, on importation into the Community, to benefit from the tariff preferences referred to in Article 98, provided that they have been transported direct to the Community within the meaning of Article 107, on submission of an EUR.1 movement certificate issued by the customs or other competent governmental authorities of a beneficiary country or territory, on condition 87 beneficiary country or territory:]
have communicated to the Commission the information required by Article 121, and
assist the Community by allowing the customs authorities of Member States to verify the authenticity of the document or the accuracy of the information regarding the true origin of the products in question.
2. A movement certificate EUR.1 may be issued only where it can serve as the documentary evidence required for the purposes of the tariff preferences [X1referred to in] Article 98.
3. A movement certificate EUR.1 shall be issued only on written application from the exporter or his authorised representative. Such application shall be made on a form, a specimen of which appears in Annex 21, which shall be completed in accordance with the provisions of this subsection.
Applications for movement certificates EUR.1 shall be kept for at least three years by the competent authorities of the exporting [F2beneficiary country or territory or Member State.
4. The exporter or his authorised representative shall submit with his application any appropriate supporting documents proving that the products to be exported qualify for the issue of a movement certificate EUR.1 .
The exporter shall undertake to submit, at the request of the competent authorities, any supplementary evidence they may require for the purpose of establishing the correctness of the originating status of the products eligible for preferential treatment and shall undertake to agree to any inspection of their accounts and to any check by the said authorities on the circumstances in which the products were obtained.
5. The movement certificate EUR.1 shall be issued by the competent governmental authorities of the beneficiary country or territory or by the customs authorities of the exporting Member State, if the products to be exported can be considered as originating products within the meaning of this section.
6. Since the movement certificate EUR.1 constitutes the documentary evidence for the application of the preferential arrangements set out in Article 98, it shall be the responsibility of the competent governmental authorities of the beneficiary country or territory or of the customs authorities of the exporting Member State to take any steps necessary to verify the origin of the products and to check the other statements on the certificate.
7. For the purpose of verifying whether the conditions set out in paragraph 5 have been met, the competent governmental authorities of the beneficiary country or territory or the customs authorities of the exporting member State shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.
8. It shall be the responsibility of the competent governmental authorities of the beneficiary country or territory or of the customs authorities of the exporting Member State to ensure that the forms referred to in paragraph 1 are duly completed.
9. The date of issue of the movement certificate EUR.1 shall be indicated in that part of the certificate reserved for the customs authorities.
10. A movement certificate EUR.1] shall be issued by the competent authorities of the beneficiary country or territory] or by the customs authorities of the exporting Member State when the products to which it relates are exported. It shall be made available to the exporter as soon as the export has taken place or is ensured.
Article 111 U.K.
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of general rule 2(a) of the Harmonised System and falling within Section XVI or XVII or within heading No 7308 or 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment.
Article 112 U.K.
Proofs of origin shall be submitted to the customs authorities of the Member State of importation in accordance with the procedures laid down in Article 62 of the Code. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the application of this section.
Article 113 U.K.
1. By way of derogation from Article 110(10), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:
(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
(b) it is demonstrated to the satisfaction of the competent authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.
2. The competent authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding export file and that a movement certificate EUR.1 satisfying the provisions of this section was not issued when the products in question were exported.
3. [X1Movement certificates EUR.1] issued retrospectively shall be endorsed with one of the following phrases:
‘ EXPEDIDO A POSTERIORI ’,
‘ UDSTEDT EFTERFØLGENDE ’,
‘ NACHTRÄGLICH AUSGESTELLT ’,
‘ ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ ’,
‘ ISSUED RETROSPECTIVELY ’,
‘ DÉLIVRÉ A POSTERIORI ’,
‘ RILASCIATO A POSTERIORI ’,
‘ AFGEGEVEN A POSTERIORI ’,
‘ EMITIDO A POSTERIORI ’,
‘ ANNETTU JÄLKIKÄTEEN ’,
‘ UTFÄRDAT I EFTERHAND ’ [F17,]
‘ [F18VYSTAVENO DODATEČNĚ ’ ,
‘ VÄLJA ANTUD TAGASIULATUVALT ’ ,
‘ IZSNIEGTS RETROSPEKTĪVI ’ ,
‘ RETROSPEKTYVUSIS IŠDAVIMAS ’ ,
‘ KIADVA VISSZAMENŐLEGES HATÁLLYAL ’ ,
‘ MAħRUĠ RETROSPETTIVAMENT ’ ,
‘ WYSTAWIONE RETROSPEKTYWNIE ’ ,
‘ IZDANO NAKNADNO ’ ,
‘ [F20ИЗДАДЕН ВПОСЛЕДСТВИЕ ’ ,
‘ ELIBERAT ULTERIOR ’ .]
4. The endorsement referred to in paragraph 3 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1 .
Textual Amendments
F17 Substituted by Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded.
F18 Inserted by Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded.
F19 Substituted by Commission Regulation (EC) No 883/2005 of 10 June 2005 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).
F20 Inserted by Commission Regulation (EC) No 1792/2006 of 23 October 2006 adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement of persons, competition policy, agriculture (veterinary and phytosanitary legislation), fisheries, transport policy, taxation, statistics, social policy and employment, environment, customs union, and external relations by reason of the accession of Bulgaria and Romania.
F22 Substituted by Commission Regulation (EC) No 1792/2006 of 23 October 2006 adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement of persons, competition policy, agriculture (veterinary and phytosanitary legislation), fisheries, transport policy, taxation, statistics, social policy and employment, environment, customs union, and external relations by reason of the accession of Bulgaria and Romania.
Article 114 U.K.
1. In the event of the theft, loss or destruction of a movement certificate EUR.1 , the exporter may apply to the competent authorities which issued it, for a duplicate to be made out on the basis of the export documents in their possession.
2. The duplicate issued in this way shall be endorsed with one of the following words:
‘ DUPLICADO ’,
‘ DUPLIKAT ’,
‘ DUPLIKAT ’,
‘ ΑΝΤΙΓΡΑΦΟ ’,
‘ DUPLICATE ’,
‘ DUPLICATA ’,
‘ DUPLICATO ’,
‘ DUPLICAAT ’,
‘ SEGUNDA VIA ’,
‘ KAKSOISKAPPALE ’,
‘ DUPLIKAT ’ [F17,]
‘ [F18DUPLIKÁT ’ ,
‘ DUPLIKAAT ’ ,
‘ DUBLIKĀTS ’ ,
‘ DUBLIKATAS ’ ,
‘ MÁSODLAT ’ ,
‘ DUPLIKAT ’ ,
‘ DUPLIKAT ’ ,
‘ DVOJNIK ’ ,
‘ DUPLIKÁT ’ [F22,] ]
‘ [F20ДУБЛИКАТ ’ ,
‘ DUPLICAT ’ .]
3. The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1 .
4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1] , shall take effect as from that date.
Textual Amendments
F17 Substituted by Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded.
F18 Inserted by Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded.
F20 Inserted by Commission Regulation (EC) No 1792/2006 of 23 October 2006 adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement of persons, competition policy, agriculture (veterinary and phytosanitary legislation), fisheries, transport policy, taxation, statistics, social policy and employment, environment, customs union, and external relations by reason of the accession of Bulgaria and Romania.
F22 Substituted by Commission Regulation (EC) No 1792/2006 of 23 October 2006 adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement of persons, competition policy, agriculture (veterinary and phytosanitary legislation), fisheries, transport policy, taxation, statistics, social policy and employment, environment, customs union, and external relations by reason of the accession of Bulgaria and Romania.
Article 115 U.K.
When originating products are placed under the control of a customs office in the Community, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of those products elsewhere in the Community. The replacement movement certificate(s) EUR.1] shall be issued by the customs office under whose control the products are placed.
(b) U.K. INVOICE DECLARATION
Article 116 U.K.
1. The invoice declaration may be made out:
(a) by an approved Community exporter within the meaning of Article 117, or
(b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000 , and on condition that the assistance referred to in Article 110(1) shall apply to this procedure.
2. An invoice declaration may be made out if the products concerned can be considered as originating in the Community or in a [F2beneficiary country or territory] and fulfil the other requirements of this section.
3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs or other competent governmental authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this section.
4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or any other commercial document, the declaration, the text of which appears in Annex 22, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink, in printed characters.
5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 117 shall not be required to sign such declarations provided that he gives the customs authorities a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
6. In the cases referred to in paragraph 1(b), the use of an invoice declaration shall be subject to the following special conditions:
(a) an invoice declaration shall be made out for each consignment;
(b) if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of ‘ originating products ’ , the exporter may refer to this check in the invoice declaration.
The provisions of the first subparagraph shall not exempt exporters from complying with any other formalities required under customs or postal regulations.
Article 117 U.K.
1. The customs authorities in the Community may authorise any exporter, hereinafter referred to as an ‘ approved exporter ’ , who makes frequent shipments of products originating in the Community within the meaning of Article 98(2), and who offers, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this section, to make out invoice declarations, irrespective of the value of the products concerned.
2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
3. The customs authorities shall assign the approved exporter a customs authorisation number which shall appear on the invoice declaration.
4. The customs authorities shall monitor the use of the authorisation by the approved exporter.
5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2, or otherwise makes improper use of the authorisation.
Article 118 U.K.
1. A proof of origin shall be valid for four months from the date of issue in the exporting country, and shall be submitted within the said period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying the tariff preferences referred to in Article 98, where the failure to submit these documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
4. At the request of the importer and having regard to the conditions laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the importation of the first consignment when the goods:
(a) are imported within the framework of frequent and continuous trade flows of a significant commercial value;
(b) are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Community;
(c) are classified in the same code (eight digits) of the Combined Nomenclature;
(d) come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office in the Community.
This procedure shall be applicable for the quantities and a period determined by the competent customs authorities. This period cannot, in any circumstances, exceed three months.
Article 119 U.K.
1. Products sent as small packages from private person to private persons or forming part of travellers' personal luggage shall be admitted as originating products benefiting from the tariff preferences referred to in Article 98 without requiring the submission of a movement certificate EUR.1] or an invoice declaration, provided that such products are not imported by way of trade and have been declared as meeting the conditions required for the application of this section, and where there is no doubt as to the veracity of such a declaration.
2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
Furthermore, the total value of the products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of traveller's personal luggage.
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Article 120 U.K.
The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that that document does correspond to the products submitted.
Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.
Subsection 3 U.K. Methods of administrative cooperation
Article 121 U.K.
1. The [F2beneficiary countries or territories shall inform the Commission of the names and addresses of the governmental authorities situated in their territory which are empowered to issue movement certificates EUR.1 , together with specimen impressions of the stamps used by those authorities, and the names and addresses of the relevant governmental authorities responsible for the control of the movement certificates EUR.1 and the invoice declarations. The stamps shall be valid as from the date of receipt by the Commission of the specimens. The Commission shall forward this information to the customs authorities of the Member States. When these communications are made within the framework of an amendment of previous communications, the Commission shall indicate the date of entry into use of those new stamps according to the instructions given by the competent governmental authorities of the beneficiary countries or territories . This information is for official use; however, when goods are to be released for free circulation, the customs authorities in question may allow the importer or his duly-authorised representative to consult the specimen impressions of stamps mentioned in this paragraph.
2. The Commission shall send, to the beneficiary countries or territories] , the specimen impressions of the stamps used by the customs authorities of the Member States for the issue of movement certificates EUR.1 .
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Article 122 U.K.
1. Subsequent verifications of movement certificates EUR.1 and of invoice declarations shall be carried out at random or whenever the customs authorities in the importing Member State or the competent governmental authorities of the [F2beneficiary countries or territories] have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this section.
2. For the purposes of implementing the provisions of paragraph 1, the competent authorities in the importing Member State or [F2beneficiary country or territory shall return the EUR. 1 movement certificate and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the competent authorities in the exporting beneficiary country or territory or Member State, giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
If the customs authorities in the importing Member State decide to suspend the granting of the tariff preferences referred to in Article 98 while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
3. When an application for subsequent verification has been made in accordance with paragraph 1, such verification shall be carried out and its results communicated to the customs authorities of the importing Member States or to the competent governmental authorities of the importing beneficiary country or territory within a maximum of six months. The results shall be such as to establish whether the proof of origin in question applies to the products actually exported and whether these products can be considered as originating in the beneficiary country or territory or in the Community.
4. If in cases of reasonable doubt there is no reply within the six months specified in paragraph 3 or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be sent to the competent authorities. If after the second communication the results of the verification are not communicated to the requesting authorities within four months, or if these results do not allow the authenticity of the document in question or the real origin of the products to be determined, the requesting authorities shall, except in exceptional circumstances, refuse entitlement to the tariff preferences.
5. Where the verification procedure or any other available information appears to indicate that the provisions of this section are being contravened, the exporting beneficiary country or territory shall, on its own initiative or at the request of the Community, carry out appropriate inquiries or arrange for such inquiries to be carried out with due urgency to identify and prevent such contraventions. For this purpose, the Community may participate in the inquiries.
6. For the purposes of the subsequent verification of movement certificates EUR.1 , copies of the certificates as well as any export documents referring to them shall be kept for at least three years by the competent governmental authorities of the exporting beneficiary country or territory] or by the customs authorities of the exporting Member State.
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
Subsection 4 U.K. Ceuta and Melilla
Article 123 U.K.
1. The term ‘Community’ used in this section shall not cover Ceuta and Melilla. The term ‘products originating in the Community’ [X1shall not cover] products originating in Ceuta and Melilla.
2. This section shall apply mutatis mutandis in determining whether products may be regarded as originating in the exporting [F2beneficiary countries or territories] benefiting from the preferences when imported into Ceuta and Melilla or as originating in Ceuta and Melilla.
3. Ceuta and Melilla shall [X1be regarded as] a single territory.
4. The provisions of this section concerning the issue, use and subsequent verification of movement certificates EUR.1] shall apply mutatis mutandis to products originating in Ceuta and Melilla.
5. The Spanish customs authorities shall be responsible for the application of this section in Ceuta and Melilla.]
Editorial Information
X1 Substituted by Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Communities L 188 of 26 July 2000).
TITLE VU.K.CUSTOMS VALUE
CHAPTER 1U.K.General provisions
Article 141U.K.
1.In applying the provisions of Articles 28 to 36 of the Code and those of this title, Member States shall comply with the provisions set out in Annex 23.
The provisions as set out in the first column of Annex 23 shall be applied in the light of the interpretative note appearing in the second column.
2.If it is necessary to make reference to generally accepted accounting principles in determining the customs value, the provisions of Annex 24 shall apply.
Article 142U.K.
1.For the purposes of this title:
(a)‘the Agreement’ means the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade concluded in the framework of the multilateral trade negotiations of 1973 to 1979 and referred to in the first indent of Article 31 (1) of the Code;
(b)‘produced goods’ includes goods grown, manufactured and mined;
(c)‘identical goods’ means goods produced in the same country which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical;
(d)‘similar goods’ means goods produced in the same country which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable; the quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar;
(e)‘goods of the same class or kind’ means goods which fall within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods.
2.‘Identical goods’ and ‘similar goods’, as the case may be, do not include goods which incorporate or reflect engineering, development, artwork, design work, and plans and sketches for which no adjustment has been made under Article 32 (1) (b) (iv) of the Code because such elements were undertaken in the Community.
Article 143U.K.
1.[F23For the purposes of Title II, Chapter 3 of the Code and of this Title, persons shall be deemed to be related only if:]
(a)they are officers or directors of one another's businesses;
(b)they are legally recognized partners in business;
(c)they are employer and employee;
(d)any person directly or indirectly owns, controls or holds 5 % or more of the outstanding voting stock or shares of both of them;
(e)one of them directly or indirectly controls the other;
(f)both of them are directly or indirectly controlled by a third person;
(g)together they directly or indirectly control a third person; or
(h)they are members of the same family. Persons shall be deemed to be members of the same family only if they stand in any of the following relationships to one another:
(h)husband and wife,
parent and child,
brother and sister (whether by whole or half blood),
grandparent and grandchild,
uncle or aunt and nephew or niece,
parent-in-law and son-in-law or daughter-in-law,
brother-in-law and sister-in-law.
2.For the purposes of this title, persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related only if they fall within the criteria of paragraph 1.
Textual Amendments
Article 144U.K.
1.For the purposes of determining customs value under Article 29 of the Code of goods in regard to which the price has not actually been paid at the material time for valuation for customs purposes, the price payable for settlement at the said time shall as a general rule be taken as the basis for customs value.
2.The Commission and the Member States shall consult within the Committee concerning the application of paragraph 1.
[F2Article 145 U.K.
1. Where goods declared for free circulation are part of a larger quantity of the same goods purchased in one transaction, the price actually paid or payable for the purposes of Article 29(1) of the Code shall be that price represented by the proportion of the total price which the quantity so declared bears to the total quantity purchased.
Apportioning the price actually paid or payable shall also apply in the case of the loss of part of a consignment or when the goods being valued have been damaged before entry into free circulation.
2. After release of the goods for free circulation, an adjustment made by the seller, to the benefit of the buyer, of the price actually paid or payable for the goods may be taken into consideration for the determination of the customs value in accordance with Article 29 of the Code, if it is demonstrated to the satisfaction of the customs authorities that:
(a) the goods were defective at the moment referred to by Article 67 of the Code;
(b) the seller made the adjustment in performance of a warranty obligation provided for in the contract of sale, concluded before release for free circulation of the goods;
(c) the defective nature of the goods has not already been taken into account in the relevant sales contract.
3. The price actually paid or payable for the goods, adjusted in accordance with paragraph 2, may be taken into account only if that adjustment was made within a period of 12 months following the date of acceptance of the declaration for entry to free circulation of the goods.]
Textual Amendments
F2 Substituted by Commission Regulation (EC) No 444/2002 of 11 March 2002 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001 (Text with EEA relevance).
Article 146U.K.
Where the price actually paid or payable for the purposes of Article 29 (1) of the Code includes an amount in respect of any internal tax applicable within the country of origin or export in respect of the goods in question, the said amount shall not be incorporated in the customs value provided that it can be demonstrated to the satisfaction of the customs authorities concerned that the goods in question have been or will be relieved therefrom for the benefit of the buyer.
Article 147U.K.
1.For the purposes of Article 29 of the Code, the fact that the goods which are the subject of a sale are declared for free circulation shall be regarded as adequate indication that they were sold for export to the customs territory of the Community. [F1In the case of successive sales before valuation, only the last sale, which led to the introduction of the goods into the customs territory of the Community, or a sale taking place in the customs territory of the Community before entry for free circulation of the goods shall constitute such indication.]
[F1Where a price is declared which relates to a sale taking place before the last sale on the basis of which the goods were introduced into the customs territory of the Community, it must be demonstrated to the satisfaction of the customs authorities that this sale of goods took place for export to the customs territory in question.
The provisions of Articles 178 to 181a shall apply.]
2.[F24], Where goods are used in a third country between the time of sale and the time of entry into free circulation the customs value need not be the transaction value.
3.The buyer need satisfy no condition other than that of being a party to the contract of sale.
Textual Amendments
Article 148U.K.
Where, in applying Article 29 (1) (b) of the Code, it is established that the sale or price of imported goods is subject to a condition or consideration the value of which can be determined with respect to the goods being valued, such value shall be regarded as an indirect payment by the buyer to the seller and part of the price actually paid or payable provided that the condition or consideration does not relate to either:
an activity to which Article 29 (3) (b) of the Code applies; or
a factor in respect of which an addition is to be made to the price actually paid or payable under the provisions of Article 32 of the Code.
Article 149U.K.
1.For the purposes of Article 29 (3) (b) of the Code, the term ‘marketing activities’ means all activities relating to advertising and promoting the sale of the goods in question and all activities relating to warranties or guarantees in respect of them.
2.Such activities undertaken by the buyer shall be regarded as having been undertaken on his own account even if they are performed in pursuance of an obligation on the buyer following an agreement with the seller.
Article 150U.K.
1.In applying Article 30 (2) (a) of the Code (the transaction value of identical goods), the customs value shall be determined by reference to the transaction value of identical goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued. Where no such sale is found, the transaction value of identical goods sold at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value.
2.Where the costs and charges referred to in Article 32 (1) (e) of the Code are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the identical goods in question arising from differences in distances and modes of transport.
3.If, in applying this Article, more than one transaction value of identical goods is found, the lowest such value shall be used to determine the customs value of the imported goods.
4.In applying this Article, a transaction value for goods produced by a different person shall be taken into account only when no transaction value can be found under paragraph 1 for identical goods produced by the same person as the goods being valued.
5.For the purposes of this Article, the transaction value of identical imported goods means a customs value previously determined under Article 29 of the Code, adjusted [X2as provided for in paragraphs 1 and 2] of this Article.
Editorial Information
Article 151U.K.
1.In applying Article 30 (2) (b) of the Code (the transaction value of similar goods), the customs value shall be determined by reference to the transaction value of similar goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued. Where no such sale is found, the transaction value of similar goods sold at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value.
2.Where the costs and charges referred to in Article 32 (1) (e) of the Code are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the similar goods in question arising from differences in distances and modes of transport.
3.If, in applying this Article, more than one transaction value of similar goods is found, the lowest such value shall be used to determine the customs value for the imported goods.
4.In applying this Article, a transaction value for goods produced by a different person shall be taken into account only when no transaction value can be found under paragraph 1 for similar goods produced by the same person as the goods being valued.
5.For the purposes of this Article, the transaction value of similar imported goods means a customs value previously determined under Article 29 of the Code, adjusted [X2as provided for in paragraphs 1 and 2 of] this Article.
Editorial Information
Article 152U.K.
1.(a)If the imported goods or identical or similar imported goods are sold in the Community in the condition as imported, the customs value of imported goods, determined in accordance with Article 30 (2) (c) of the Code, shall be based on the unit price at which the imported goods or identical or similar imported goods are so sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods, subject to deductions for the following:
either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses (including the direct and indirect costs of marketing the goods in question) in connection with sales in the Community of imported goods of the same class or kind;
the usual costs of transport and insurance and associated costs incurred within the Community;
the import duties and other charges payable in the Community by reason of the importation or sale of the goods.
[F25((a)a The customs value of certain perishable goods imported on consignment may be directly determined in accordance with Article 30(2)(c) of the Code. For this purpose the unit prices shall be notified to the Commission by the Member States and disseminated by the Commission via TARIC in accordance with Article 6 of Council Regulation (EEC) No 2658/87 (4) .
The unit prices shall be calculated and notified as follows:
After the deductions provided for in point (a), a unit price per 100 kg net for each category of goods shall be notified by the Member States to the Commission. The Member States may fix standard amounts for the costs referred to in point (a)(ii) which shall be made known to the Commission.
The unit price may be used to determine the customs value of the imported goods for periods of 14 days, each period beginning on a Friday.
The reference period for determining the unit prices shall be the preceding period of 14 days which ends on the Thursday preceding the week during which new unit prices are to be established.
The unit prices shall be notified by the Member States to the Commission in euro not later than 12 noon on the Monday of the week in which they are disseminated by the Commission. If that day is a non-working day, notification shall be made on the working day immediately preceding that day. Unit prices shall only apply if this notification is disseminated by the Commission.
The goods referred to in the first subparagraph of this point are set out in Annex 26.]
(b)If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods being valued, the customs value of imported goods determined under this Article shall, subject otherwise to the provisions of paragraph 1 (a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Community in the condition as imported at the earliest date after the importation of the goods being valued but before the expiration of 90 days after such importation.
2.If neither the imported goods nor identical nor similar imported goods are sold in the Community in the condition as imported, then, if the importer so requests, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the Community who are not related to the persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in paragraph 1 (a).
3.For the purposes of this Article, the unit price at which imported goods are sold in the greatest aggregate quantity is the price at which the greatest number of units is sold in sales to persons who are not related to the persons from whom they buy such goods at the first commercial level after importation at which such sales take place.
4.Any sale in the Community to a person who supplies directly or indirectly free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods any of the elements specified in Article 32 (1) (b) of the Code should not be taken into account in establishing the unit price for the purposes of this Article.
5.For the purposes of paragraph 1 (b), the ‘earliest date’ shall be the date by which sales of the imported goods or of identical or similar imported goods are made in sufficient quantity to establish the unit price.
Textual Amendments
F25 Inserted by Commission Regulation (EC) No 215/2006 of 8 February 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation (EC) No 2286/2003 (Text with EEA relevance).
Article 153U.K.
1.In applying Article 30 (2) (d) of the Code (computed value), the customs authorities may not require or compel any person not resident in the Community to produce for examination, or to allow access to, any account or other record for the purposes of determining this value. However, information supplied by the producer of the goods for the purposes of determining the customs value under this Article may be verified in a non-Community country by the customs authorities of a Member State with the agreement of the producer and provided that such authorities give sufficient advance notice to the authorities of the country in question and the latter do not object to the investigation.
2.The cost or value of materials and fabrication referred to in the first indent of Article 30 (2) (d) of the Code shall include the cost of elements specified in Article 32 (1) (a) (ii) and (iii) of the Code.
It shall also include the value, duly apportioned, of any product or service specified in Article 32 (1) (b) of the Code which has been supplied directly or indirectly by the buyer for use in connection with the production of the imported goods. The value of the elements specified in Article 32 (1) (b) (iv) of the Code which are undertaken in the Community shall be included only to the extent that such elements are charged to the producer.
3.Where information other than that supplied by or on behalf of the producer is used for the purposes of determining a computed value, the customs authorities shall inform the declarant, if the latter so requests, of the source of such information, the data used and the calculations based on such data, subject to Article 15 of the Code.
4.The ‘general expenses’ referred to in the second indent of Article 30 (2) (d) of the Code, cover the direct and indirect costs of producing and selling the goods for export which are not included under the first indent of Article 30 (2) (d) of the Code.
Article 154U.K.
Where containers referred to in Article 32 (1) (a) (ii) of the Code are to be the subject of repeated importations, their cost shall, at the request of the declarant, be apportioned, as appropriate, in accordance with generally accepted accounting principles.
Article 155U.K.
For the purposes of Article 32 (1) (b) (iv) of the Code, the cost of research and preliminary design sketches is not to be included in the customs value.
Article 156U.K.
Article 33 (c) of the Code shall apply mutatis mutandis where the customs value is determined by applying a method other than the transaction value.
[F26Article 156a U.K.
1. The customs authorities may, at the request of the person concerned, authorize:
by derogation from Article 32 (2) of the Code, certain elements which are to be added to the price actually paid or payable, although not quantifiable at the time of incurrence of the customs debt,
by derogation from Article 33 of the Code, certain charges which are not to be included in the customs value, in cases where the amounts relating to such elements are not shown separately at the time of incurrence of the customs debt,
to be determined on the basis of appropriate and specific criteria.
In such cases, the declared customs value is not to be considered as provisional within the meaning of the second indent of Article 254.
2. The authorization shall be granted under the following conditions:
(a) the carrying out of the procedures provided for by Article 259 would, in the circumstances, represent disproportionate administrative costs;
(b) recourse to an application of Articles 30 and 31 of the Code appears to be inappropriate in the particular circumstances;
(c) there are valid reasons for considering that the amount of import duties to be charged in the period covered by the authorization will not be lower than that which would be levied in the absence of an authorization;
(d) competitive conditions amongst operators are not distorted.]
Textual Amendments
CHAPTER 2U.K.Provisions concerning royalties and licence fees
Article 157U.K.
1.For the purposes of Article 32 (1) (c) of the Code, royalties and licence fees shall be taken to mean in particular payment for the use of rights relating:
to the manufacture of imported goods (in particular, patents, designs, models and manufacturing know-how), or
to the sale for exportation of imported goods (in particular, trade marks, registered designs), or
to the use or resale of imported goods (in particular, copyright, manufacturing processes inseparably embodied in the imported goods).
2.Without prejudice to Article 32 (5) of the Code, when the customs value of imported goods is determined under the provisions of Article 29 of the Code, a royalty or licence fee shall be added to the price actually paid or payable only when this payment:
is related to the goods being valued, and
constitutes a condition of sale of those goods.
Article 158U.K.
1.When the imported goods are only an ingredient or component of goods manufactured in the Community, an adjustment to the price actually paid or payable for the imported goods shall only be made when the royalty or licence fee relates to those goods.
2.Where goods are imported in an unassembled state or only have to undergo minor processing before resale, such as diluting or packing, this shall not prevent a royalty or licence fee from being considered related to the imported goods.
3.If royalties or licence fees relate partly to the imported goods and partly to other ingredients or component parts added to the goods after their importation, or to post-importation activities or services, an appropriate apportionment shall be made only on the basis of objective and quantifiable data, in accordance with the interpretative note to Article 32 (2) of the Code in Annex 23.
Article 159U.K.
A royalty or licence fee in respect of the right to use a trade mark is only to be added to the price actually paid or payable for the imported goods where:
the royalty or licence fee refers to goods which are resold in the same state or which are subject only to minor processing after importation,
he goods are marketed under the trade mark, affixed before or after importation, for which the royalty or licence fee is paid, and
the buyer is not free to obtain such goods from other suppliers unrelated to the seller.
Article 160U.K.
When the buyer pays royalties or licence fees to a third party, the conditions provided for in Article 157 (2) shall not be considered as met unless the seller or a person related to him requires the buyer to make that payment.
Article 161U.K.
Where the method of calculation of the amount of a royalty or licence fee derives from the price of the imported goods, it may be assumed in the absence of evidence to the contrary that the payment of that royalty or licence fee is related to the goods to be valued.
However, where the amount of a royalty or licence fee is calculated regardless of the price of the imported goods, the payment of that royalty or licence fee may nevertheless be related to the goods to be valued.
Article 162U.K.
In applying Article 32 (1) (c) of the Code, the country of residence of the recipient of the payment of the royalty or licence fee shall not be a material consideration.
CHAPTER 3U.K.Provisions concerning the place of introduction into the Community
Article 163U.K.
1.For the purposes of Article 32 (1) (e) and Article 33 (a) of the Code, the place of introduction into the customs territory of the Community shall be:
(a)for goods carried by sea, the port of unloading, or the port of transhipment, subject to transhipment being certified by the customs authorities of that port;
(b)for goods carried by sea and then, without transhipment, by inland waterway, the first port where unloading can take place either at the mouth of the river or canal or further inland, subject to proof being furnished to the customs office that the freight to the port of unloading is higher than that to the first port;
(c)for goods carried by rail, inland waterway, or road, the place where the first customs office is situated;
(d)for goods carried by other means, the place where the land frontier of the customs territory of the Community is crossed.
[F222. The customs value of goods introduced into the customs territory of the Community and then carried to a destination in another part of that territory through the territories of Belarus, Russia, Switzerland, Bosnia and Herzegovina, Croatia, the Federal Republic of Yugoslavia or the former Yugoslav Republic of Macedonia shall be determined by reference to the first place of introduction into the customs territory of the Community, provided that goods are carried direct through the territories of those countries by a usual route across such territory to the place of destination.]
3.The customs value of goods introduced into the customs territory of the Community and then carried by sea to a destination in another part of that territory shall be determined by reference to the first place of introduction into the customs territory of the Community, provided the goods are carried direct by a usual route to the place of destination.
[F224. Paragraphs 2 and 3 of this Article shall also apply where the goods have been unloaded, transhipped or temporarily immobilised in the territories of Belarus, Russia, Switzerland, Bosnia and Herzegovina, Croatia, the Federal Republic of Yugoslavia or the former Yugoslav Republic of Macedonia for reasons related solely to their transport.]
5.For goods introduced into the customs territory of the Community and carried directly from one of the French overseas departments to another part of the customs territory of the Community or vice versa, the place of introduction to be taken into consideration shall be the place referred to in paragraphs 1 and 2 situated in that part of the customs territory of the Community from which the goods came, if they were unloaded or transhipped there and this was certified by the customs authorities.
6.When the conditions specified at paragraphs 2, 3 and 5 are not fulfilled, the place of introduction to be taken into consideration shall be the place specified in paragraph 1 situated in that part of the customs territory of the Community to which the goods are consigned.
Textual Amendments
F22 Substituted by Commission Regulation (EC) No 1792/2006 of 23 October 2006 adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement of persons, competition policy, agriculture (veterinary and phytosanitary legislation), fisheries, transport policy, taxation, statistics, social policy and employment, environment, customs union, and external relations by reason of the accession of Bulgaria and Romania.
CHAPTER 4U.K.Provisions concerning transport costs
Article 164U.K.
In applying Article 32 (1) (e) and 33 (a) of the Code:
where goods are carried by the same mode of transport to a point beyond the place of introduction into the customs territory of the Community, transport costs shall be assessed in proportion to the distance covered outside and inside the customs territory of the Community, unless evidence is produced to the customs authorities to show the costs that would have been incurred under a general compulsory schedule of freight rates for the carriage of the goods to the place of introduction into the customs territory of the Community;
where goods are invoiced at a uniform free domicile price which corresponds to the price at the place of introduction, transport costs within the Community shall not be deducted from that price. However, such deduction shall be allowed if evidence is produced to the customs authorities that the free-frontier price would be lower than the uniform free domicile price;
where transport is free or provided by the buyer, transport costs to the place of introduction, calculated in accordance with the schedule of freight rates normally applied for the same modes of transport, shall be included in the customs value.
Article 165U.K.
1.All postal charges levied up to the place of destination in respect of goods sent by post shall be included in the customs value of these goods, with the exception of any supplementary postal charge levied in the country of importation.
2.No adjustment to the declared value shall, however, be made in respect of such charges in determining the value of consignments of a non-commercial nature.
3.Paragraphs 1 and 2 are not applicable to goods carried by the express postal services known as EMS-Datapost (in Denmark, EMS-Jetpost, in Germany, EMS-Kurierpostsendungen, in Italy, CAI-Post).
Article 166U.K.
The air transport costs to be included in the customs value of goods shall be determined by applying the rules and percentages shown in Annex 25.
F27CHAPTER 5U.K. [F27Valuation of certain carrier media for use in ADP equipment]
F27Article 167U.K.
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Textual Amendments
F27 Deleted by Commission Regulation (EC) No 444/2002 of 11 March 2002 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001 (Text with EEA relevance).
CHAPTER 6U.K.Provisions concerning rates of exchange
Article 168U.K.
[X3For the purposes of Articles 169 to 172] of this chapter:
‘rate recorded’ shall mean:
the latest selling rate of exchange recorded for commercial transactions on the most representative exchange market or markets of the Member State concerned, or
some other description of a rate of exchange so recorded and designated by the Member State as the ‘rate recorded’ provided that it reflects as effectively as possible the current value of the currency in question in commercial transactions;
‘published’ shall mean made generally known in a manner designated by the Member State concerned;
‘currency’ shall mean any monetary unit used as a means of settlement between monetary authorities or on the international market.
Editorial Information
Article 169U.K.
1.Where factors used to determine the customs value of goods are expressed at the time when that value is determined in a currency other than that of the Member State where the valuation is made, the rate of exchange to be used to determine that value in terms of the currency of the Member State concerned shall be the rate recorded on the second-last Wednesday of a month and published on that or the following day.
2.The rate recorded on the second-last Wednesday of a month shall be used during the following calendar month unless it is superseded by a rate established under Article 171.
3.Where a rate of exchange is not recorded on the second-last Wednesday indicated in paragraph 1, or, if recorded, is not published on that or the following day, the last rate recorded for the currency in question published within the preceding 14 days shall be deemed to be the rate recorded on that Wednesday.
Article 170U.K.
Where a rate of exchange cannot be established under the provisions of Article 169, the rate of exchange to be used for the application of Article 35 of the Code shall be designated by the Member State concerned and shall reflect as effectively as possible the current value of the currency in question in commercial transactions in terms of the currency of that Member State.
Article 171U.K.
1.Where a rate of exchange recorded on the last Wednesday of a month and published on that or the following day differs by 5 % or more from the rate established in accordance with Article 169 for entry into use the following month, it shall replace the latter rate from the first Wednesday of that month as the rate to be applied for the application of Article 35 of the Code.
2.Where in the course of a period of application as referred to in the preceding provisions, a rate of exchange recorded on a Wednesday and published on that or the following day differs by 5 % or more from the rate being used in accordance with this Chapter, it shall replace the latter rate and enter into use on the Wednesday following as the rate to be used for the application of Article 35 of the Code. The replacement rate shall remain in use for the remainder of the current month, provided that this rate is not superseded due to operation of the provisions of the first sentence of this paragraph.
3.Where, in a Member State, a rate of exchange is not recorded on a Wednesday or, if recorded, is not published on that or the following day, the rate recorded shall, for the application in that Member State of paragraphs 1 and 2, be the rate most recently recorded and published prior to that Wednesday.
Article 172U.K.
When the customs authorities of a Member State authorize a declarant to furnish or supply at a later date certain details concerning the declaration for free circulation of the goods in the form of a periodic declaration, this authorization may, at the declarant's request, provide that a single rate be used for conversion into that Member State's currency of elements forming part of the customs value as expressed in a particular currency. In this case, the rate to be used shall be the rate, established in accordance with this Chapter, which is applicable on the first day of the period covered by the declaration in question.
CHAPTER 7U.K.Simplified procedures for certain perishable goods
F28Article 173U.K.
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Textual Amendments
F28 Deleted by Commission Regulation (EC) No 215/2006 of 8 February 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation (EC) No 2286/2003 (Text with EEA relevance).
F28Article 174U.K.
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Textual Amendments
F28 Deleted by Commission Regulation (EC) No 215/2006 of 8 February 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation (EC) No 2286/2003 (Text with EEA relevance).
F28Article 175U.K.
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Textual Amendments
F28 Deleted by Commission Regulation (EC) No 215/2006 of 8 February 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation (EC) No 2286/2003 (Text with EEA relevance).
F28Article 176U.K.
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Textual Amendments
F28 Deleted by Commission Regulation (EC) No 215/2006 of 8 February 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation (EC) No 2286/2003 (Text with EEA relevance).
F28Article 177U.K.
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Textual Amendments
F28 Deleted by Commission Regulation (EC) No 215/2006 of 8 February 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation (EC) No 2286/2003 (Text with EEA relevance).
CHAPTER 8U.K.Declarations of particulars and documents to be furnished
Article 178U.K.
1.Where it is necessary to establish a customs value for the purposes of Articles 28 to 36 of the Code, a declaration of particulars relating to customs value (value declaration) shall accompany the customs entry made in respect of the imported goods. The value declaration shall be drawn up on a form D.V. 1 corresponding to the specimen in Annex 28, supplemented where appropriate by one or more forms D.V. 1 bis corresponding to the specimen in Annex 29.
[F292. The value declaration provided for in paragraph 1 shall be made only by a person established in the Community and in possession of the relevant facts.
The second indent of Article 64(2)(b) and Article 64(3) of the Code shall apply mutatis mutandis.]
3.The customs authorities may waive the requirement of a declaration on the form referred to in paragraph 1 where the customs value of the goods in question cannot be determined under the provisions of Article 29 of the Code. In such cases the person referred to in paragraph 2 shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value under another Article of the said Code; and such other information shall be supplied in such form and manner as may be prescribed by the customs authorities.
4.The lodging with a customs office of a declaration required by paragraph 1 shall, without prejudice to the possible application of penal provisions, be equivalent to the engagement of responsibility by the person referred to in paragraph 2 in respect of:
the accuracy and completeness of the particulars given in the declaration,
the authenticity of the documents produced in support of these particulars, and
the supply of any additional information or document necessary to establish the customs value of the goods.
5.This Article shall not apply in respect of goods for which the customs value is determined under the simplified procedure system established in accordance with the provisions of Articles 173 to 177.
Textual Amendments
Article 179U.K.
1.Except where it is essential for the correct application of import duties, the customs authorities shall waive the requirement of all or part of the declaration provided for in Article 178 (1):
(a)where the customs value of the imported goods in a consignment does not exceed [F2EUR 10 000], provided that they do not constitute split or multiple consignments from the same consignor to the same consignee; or
(b)where the importations involved are of a non-commercial nature; or
(c)where the submission of the particulars in question is not necessary for the application of the Customs Tariff of the European Communities or where the customs duties provided for in the Tariff are not chargeable pursuant to specific customs provisions.
2.The amount in ecu referred to in paragraph 1 (a) shall be converted in accordance with Article 18 of the Code. The customs authorities may round-off upwards or downwards the sum arrived at after conversion.
The customs authorities may maintain unamended the exchange value in national currency of the amount determined in ecu if, at the time of the annual adjustment provided for in Article 18 of the Code, the conversion of this amount, before the rounding-off provided for in this paragraph, leads to an alteration of less than 5 % in the exchange value expressed in national currency or to a reduction thereof.
3.In the case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions, the customs authorities may waive the requirement that all particulars under Article 178 (1) be furnished in support of each customs declaration, but shall require them whenever the circumstances change and at least once every three years.
4.A waiver granted under this Article may be withdrawn and the submission of a D.V. 1 may be required where it is found that a condition necessary to qualify for that waiver was not or is no longer met.
Textual Amendments
F2 Substituted by Commission Regulation (EC) No 444/2002 of 11 March 2002 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001 (Text with EEA relevance).
Article 180U.K.
Where computerized systems are used, or where the goods concerned are the subject of a general, periodic or recapitulative declaration, the customs authorities may authorize variations in the form of presentation of data required for the determination of customs value.
Article 181U.K.
1.The person referred to in Article 178 (2) shall furnish the customs authorities with a copy of the invoice on the basis of which the value of the imported goods is declared. Where the customs value is declared in writing this copy shall be retained by the customs authorities.
2.In the case of written declarations of the customs value, when the invoice for the imported goods is made out to a person established in a Member State other than that in which the customs value is declared, the declarant shall furnish the customs authorities with two copies of the invoice. One of these copies shall be retained by the customs authorities; the other, bearing the stamp of the office in question and the serial number of the declaration at the said customs office shall be returned to the declarant for forwarding to the person to whom the invoice is made out.
3.The customs authorities may extend the provisions of paragraph 2 to cases where the person to whom the invoice is made out is established in the Member State in which the customs value is declared.
[F30Article 181a U.K.
1. The customs authorities need not determine the customs valuation of imported goods on the basis of the transaction value method if, in accordance with the procedure set out in paragraph 2, they are not satisfied, on the basis of reasonable doubts, that the declared value represents the total amount paid or payable as referred to in Article 29 of the Code.
2. Where the customs authorities have the doubts described in paragraph 1 they may ask for additional information in accordance with Article 178 (4). If those doubts continue, the customs authorities must, before reaching a final decision, notify the person concerned, in writing if requested, of the grounds for those doubts and provide him with a reasonable opportunity to respond. A final decision and the grounds therefor shall be communicated in writing to the person concerned.]
Textual Amendments
TITLE VIU.K.INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY
[F3CHAPTER 1 U.K. Entry summary declaration]
[F4Section 1 U.K. Scope
[F31Article 181b U.K.
For the purposes of this Chapter and Annex 30A:
:
the person who brings the goods, or who assumes responsibility for the carriage of the goods, into the customs territory of the Community, as referred to in Article 36b(3) of the Code. However,
in the case of combined transportation, as referred to in Article 183b, carrier means the person who will operate the means of transport which, after having been brought into the customs territory of the Community, will move by itself as an active means of transport,
in the case of maritime or air traffic under a vessel sharing or contracting arrangement, as referred to in Article 183c, carrier means the person who has concluded a contract, and issued a bill of lading or air waybill, for the actual carriage of the goods into the customs territory of the Community.]
Textual Amendments
Article 181c U.K.
An entry summary declaration shall not be required in respect of the following goods:
electrical energy;
goods entering by pipeline;
letters, postcards and printed matter, including on electronic medium;
goods moved under the rules of the Universal Postal Union Convention;
[F31goods covered by customs declarations made by any other act in accordance with Articles 230, 232 and 233, except pallets, containers, and means of road, rail, air, sea and inland waterway transport carried under a transport contract;]
goods contained in travellers’ personal luggage;
[F31goods for which an oral customs declaration is permitted, in accordance with Articles 225, 227 and 229(1), except pallets, containers, and means of road, rail, air, sea and inland waterway transport carried under a transport contract;]
goods covered by ATA and CPD Carnets;
goods moved under cover of the form 302 provided for in the Convention between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951 ;
[F31goods carried on board vessels of regular shipping services, duly certified in accordance with Article 313b, and goods on vessels or aircraft which are carried between Community ports or airports without calling at any port or airport outside the customs territory of the Community;]
goods entitled to relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961 , the Vienna Convention on consular relations of 24 April 1963 or other consular conventions, or the New York Convention of 16 December 1969 on special missions;
[F6weapons and military equipment brought into the customs territory of the Community by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities;
the following goods brought into the customs territory of the Community directly from drilling or production platforms operated by a person established in the customs territory of the Community:
goods which were incorporated in such platforms, for the purposes of their construction, repair, maintenance or conversion;
goods which were used to fit to or to equip the said platforms;
provisions used or consumed on the said platforms; and
non-hazardous waste products from the said platforms;
goods in a consignment the intrinsic value of which does not exceed EUR 22 provided that the customs authorities accept, with the agreement of the economic operator, to carry out risk analysis using the information contained in, or provided by, the system used by the economic operator.]
[ F32. . . . .]
Textual Amendments
F6 Inserted by Commission Regulation (EC) No 312/2009 of 16 April 2009 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
Article 181d U.K.
If an international agreement between the Community and a third country provides for the recognition of security checks carried out in the country of export, the conditions set out in that agreement shall apply.]
F33Article 182U.K.
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Textual Amendments
[F3Section 2 U.K. Lodging of an entry summary declaration]
[F3Article 183 U.K.
1. The entry summary declaration shall be made electronically. It shall contain the particulars laid down for such declaration in Annex 30A and shall be completed in accordance with the explanatory notes in that Annex.
The entry summary declaration shall be authenticated by the person making it.
Article 199(1) shall apply mutatis mutandis .
2. [F31The customs authorities shall allow the lodging of a paper-based entry summary declaration, or any other procedure replacing it as agreed between the customs authorities, only in one of the following circumstances:]
(a) the customs authorities’ computerised system is not functioning;
(b) the electronic application of the person lodging the entry summary declaration is not functioning.
[F34In the cases referred to in points (a) and (b) of the first subparagraph, the paper-based entry summary declaration shall be made using the Security and Safety Document form, corresponding to the specimen set out in Annex 45i. Where the consignment for which an entry summary declaration is made consists of more than one item of goods, the Security and Safety Document shall be supplemented by a list of items corresponding to the specimen set out in Annex 45j. The list of items shall form an integral part of the Security and Safety Document.]
[F35In the cases referred to in points (a) and (b) of the first subparagraph, the customs authorities may allow the Security and Safety Document to be replaced by, or complemented by, commercial documents provided the documents submitted to the customs authorities contain the particulars laid down for entry summary declarations in Annex 30A.]
3. The customs authorities shall establish, in agreement with each other, the procedure to be followed in the cases referred to in point (a) of the first subparagraph of paragraph 2.
4. The use of a paper-based entry summary declaration referred to in point (b) of the first subparagraph of paragraph 2 shall be subject to the approval of the customs authorities.
The paper-based entry summary declaration shall be signed by the person making it.
5. Entry summary declarations shall be registered by the customs authorities immediately upon their receipt.
[F66. The customs authorities shall notify immediately the person who lodged the entry summary declaration of its registration. Where the entry summary declaration is lodged by a person referred to in Article 36b(4) of the Code, the customs authorities shall also notify the carrier of the registration, provided that the carrier is connected to the customs system.
7. Where an entry summary declaration is lodged by a person referred to in Article 36b(4) of the Code, the customs authorities may assume, except where there is evidence to the contrary, that the carrier has given his consent under contractual arrangements and that the lodging has been made with his knowledge.
8. The customs authorities shall notify immediately the person who lodged amendments to the entry summary declaration of the registration of such amendments. Where the amendments to the entry summary declaration are lodged by a person referred to in Article 36b(4) of the Code, the customs authorities shall also notify the carrier, provided that the carrier has requested the customs authorities to send such notifications and is connected to the customs system.
9. Where, after a period of 200 days from the date of lodging an entry summary declaration, the arrival of the means of transport has not been notified to customs in accordance with Article 184g or the goods have not been presented to customs in accordance with Article 186, the entry summary declaration shall be deemed not to have been lodged.] ]
Textual Amendments
F6 Inserted by Commission Regulation (EC) No 312/2009 of 16 April 2009 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
F31 Substituted by Commission Regulation (EC) No 312/2009 of 16 April 2009 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
[F4Article 183a U.K.
1. The data provided under a transit procedure may be used as an entry summary declaration if the following conditions are met:
(a) the goods are brought into the customs territory of the Community under a transit procedure;
(b) the transit data is exchanged using information technology and computer networks;
(c) the data comprises all of the particulars required for an entry summary declaration.
2. Provided the transit data containing the required particulars is exchanged by the relevant time limit laid down in Article 184a, the requirements of Article 183 shall be deemed to have been met, even where the goods have been released for transit outside the customs territory of the Community.
Textual Amendments
[F31Article 183b U.K.
In the case of combined transportation, where the active means of transport entering the customs territory of the Community is only transporting another means of transport which, after entry into the customs territory of the Community, will move by itself as an active means of transport, the obligation to lodge the entry summary declaration shall lie with the operator of that other means of transport.
The time limit for lodging the entry summary declaration shall correspond to the time limit applicable to the active means of transport entering the customs territory of the Community, as specified in Article 184a.]
Textual Amendments
Article 183c U.K.
In the case of maritime or air traffic where a vessel sharing or contracting arrangement is in place, the obligation to lodge the entry summary declaration shall lie with the person who has undertaken a contract, and issued a bill of lading or air waybill, for the actual carriage of the goods on the vessel or aircraft subject to the arrangement.
Textual Amendments
[F31Article 183d U.K.
1. Where an active means of transport entering the customs territory of the Community is to arrive first at a customs office located in a Member State that was not declared in the entry summary declaration, the operator of this means of transport or his representative shall inform the declared customs office of entry by way of a ‘ diversion request ’ message. This message shall contain the particulars laid down in Annex 30A and shall be completed in accordance with the explanatory notes in that Annex. This paragraph shall not apply in the cases referred to in Article 183a.
2. The declared customs office of entry shall immediately notify the actual customs office of entry of the diversion and of the results of the safety and security risk analysis.] ]
Textual Amendments
Article 184U.K.
1.Goods covered by a summary declaration which have not been unloaded from the means of transport carrying them shall be re-presented intact by the person referred to in [F3Article 183(1) and (2)] whenever the customs authorities so require, until such time as the goods in question are assigned a customs-approved treatment or use.
2.Any person who holds goods after they have been unloaded in order to move or store them shall become responsible for compliance with the obligation to re-present all the goods intact at the request of the customs authorities.
[F4Section 3 U.K. Time limits
Article 184a U.K.
1. In the case of maritime traffic the entry summary declaration shall be lodged at the customs office of entry by the following deadlines:
(a) for containerised cargo, other than where point (c) or (d) applies, at least 24 hours before loading at the port of departure;
[F31(b) for bulk/break bulk cargo, other than where point (c) or (d) applies, at least four hours before arrival at the first port in the customs territory of the Community;]
(c) for movement between Greenland, the Faeroe Islands, Ceuta, Melilla, Norway, Iceland or ports on the Baltic Sea, the North Sea, the Black Sea or the Mediterranean, all ports of Morocco, and the customs territory of the Community with the exception of the French overseas departments, the Azores, Madeira and the Canary Islands, at least two hours before arrival at the first port in the customs territory of the Community;
(d) for movement, other than where point (c) applies, between a territory outside the customs territory of the Community and the French overseas departments, the Azores, Madeira or the Canary Islands, where the duration of the voyage is less than 24 hours, at least two hours before arrival at the first port in the customs territory of the Community.
2. In the case of air traffic the entry summary declaration shall be lodged at the customs office of entry by the following deadlines:
(a) for short haul flights, at least by the time of the actual take off of the aircraft;
(b) for long haul flights, at least four hours prior to arrival at the first airport in the customs territory of the Community;
For the purposes of this paragraph, ‘ short haul flight ’ means a flight the duration of which is less than four hours from the last airport of departure in a third country till the arrival to the first Community airport. All other flights are considered to be long haul flights.
3. In the case of rail and inland waters traffic, the entry summary declaration shall be lodged at the customs office of entry at least two hours prior to arrival at the customs office of entry in the customs territory of the Community.
4. In the case of road traffic, the entry summary declaration shall be lodged at the customs office of entry at least one hour prior to arrival at the customs office of entry in the customs territory of the Community.
5. Where the entry summary declaration is not lodged by use of a data processing technique, the time limit laid down in points (c) and (d) of paragraph 1, point (a) of paragraph 2 and in paragraphs 3 and 4 shall be at least four hours.
6. If the customs authorities’ computerised system is temporarily not functioning, the deadlines provided for in paragraphs 1 to 4 shall still apply.
Textual Amendments
Article 184b U.K.
The deadlines referred to in Article 184a(1) to (4) shall not apply in the following cases:
where international agreements between the Community and third countries provide for the recognition of security checks as referred to in Article 181d;
where international agreements between the Community and third countries require the exchange of declaration data by deadlines different from those referred to in Article 184a(1) to (4);
cases of force majeure.
Article 184c U.K.
Where it is found that goods presented to customs requiring the lodging of an entry summary declaration are not covered by such a declaration, the person who brought the goods, or who assumed responsibility for the carriage of the goods, into the customs territory of the Community shall lodge an entry summary declaration immediately.
If an economic operator lodges the entry summary declaration after the deadlines provided for in Article 184a, this shall not preclude the application of the penalties laid down in the national legislation.
Section 4 U.K. Risk analysis
Article 184d U.K.
1. The customs office of entry shall, upon receipt of the information contained in the entry summary declaration, carry out appropriate risk analysis, primarily for security and safety purposes, prior to arrival of the goods in the customs territory of the Community. Where the entry summary declaration has been lodged at a customs office other than the customs office of entry, and the particulars have been made available in accordance with Article 36a(2) and the second subparagraph of Article 36c(1) of the Code, the customs authorities at the customs office of entry shall either accept the results of any risk analysis carried out by that other customs office, or take into consideration the results when carrying out their own risk analysis.
2. The customs authorities shall complete the risk analysis prior to the arrival of the goods, provided that the relevant deadline set out in Article 184a is met.
However, for goods carried by the type of traffic referred to in point (a) of Article 184a(1), the customs authorities shall complete the risk analysis within 24 hours of the receipt of the entry summary declaration. [F31Where that analysis provides reasonable grounds for the customs authorities to consider that the introduction of the goods into the customs territory of the Community would pose such a serious threat to the safety and security of the Community that immediate intervention is required, the customs authorities shall notify the person who lodged the entry summary declaration and, where different, the carrier, provided that the carrier is connected to the customs system, that the goods are not to be loaded.] The notification shall be made within 24 hours of receipt of the entry summary declaration.
[F313. Where goods not covered by an entry summary declaration, in accordance with Article 181c(c) to (i), (l) to (n), are brought into the customs territory of the Community, risk analysis shall be carried out upon presentation of the goods, where available on the basis of the summary declaration for temporary storage or the customs declaration covering those goods.]
4. Goods presented to customs may be released for a customs-approved treatment or use as soon as the risk analysis has been carried out and the results allow such a release.
Textual Amendments
Article 184e U.K.
Where a vessel or aircraft is to call at more than one port or airport in the customs territory of the Community, provided that it moves between those ports without calling at any port or airport outside the customs territory of the Community, an entry summary declaration shall be lodged at the first Community port or airport for all the goods carried. The customs authorities at this first port or airport of entry shall carry out the risk analysis for security and safety purposes for all the goods carried. Additional risk analysis may be carried out for those goods at the port or airport at which they are discharged.
[F31Where a risk is identified, the customs office of the first port or airport of entry shall take prohibitive action in the case of consignments identified as posing a threat of such a serious nature that immediate intervention is required, and, in any case, pass on the results of the risk analysis to the subsequent ports or airports.
At subsequent ports or airports in the customs territory of the Community, Article 186 shall apply for goods presented to customs at that port or airport.] ]
Textual Amendments
F32Article 184fU.K.
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Textual Amendments
[F6Section 5 U.K. Notification of arrival
Article 184g U.K.
The operator of the active means of transport entering the customs territory of the Community or his representative shall notify the customs authorities of the first customs office of entry of the arrival of the means of transport. This notification of arrival shall contain the particulars necessary for the identification of the entry summary declarations lodged in respect of all goods carried on that means of transport. Wherever possible, available methods of notification of arrival shall be used.]
[F3CHAPTER 2 U.K. Temporary storage]
Article 185U.K.
1.Where the places referred to in Article 51 (1) of the Code have been approved on a permanent basis for the placing of goods in temporary storage, such places shall be called ‘temporary storage facilities’.
2.In order to ensure the application of customs rules, the customs authorities may, where they do not themselves manage the temporary storage facility, require that:
(a)temporary storage facilities be double-locked, one key being held by the said customs authorities;
(b)the person operating the temporary storage facility keep stock accounts which enable the movements of goods to be traced.
[F31Article 186 U.K.
1. Non-Community goods presented to customs shall be covered by a summary declaration for temporary storage as specified by the customs authorities.
The summary declaration for temporary storage shall be lodged by or on behalf of the person presenting the goods no later than at the time of presentation. Where the summary declaration for temporary storage is lodged by a person other than the operator of the temporary storage facility, the customs authorities shall notify that operator of the declaration provided that this person is indicated in the summary declaration for temporary storage and connected to the customs system.
2. The summary declaration for temporary storage may take one of the following forms, as prescribed by the customs authorities:
(a) a reference to any entry summary declaration for the goods concerned, supplemented by the particulars of a summary declaration for temporary storage;
(b) a summary declaration for temporary storage, including a reference to any entry summary declaration for the goods concerned;
(c) a manifest or another transport document, provided that it contains the particulars of a summary declaration for temporary storage, including a reference to any entry summary declaration for the goods concerned.
3. A reference to any entry summary declaration shall not be required where the goods have already been in temporary storage or have been assigned a customs-approved treatment or use and have not left the customs territory of the Community.
4. Commercial, port or transport inventory systems may be used provided that they are approved by the customs authorities.
5. The summary declaration for temporary storage may be lodged with, or contain, the notification of arrival referred to in Article 184g.
6. For the purposes of Article 49 of the Code, the summary declaration for temporary storage shall be deemed to have been lodged at the date of presentation of the goods.
7. The summary declaration for temporary storage shall be kept by the customs authorities for the purpose of verifying that the goods to which it relates are assigned a customs-approved treatment or use.
8. A summary declaration for temporary storage shall not be required where, at the latest at the time of their presentation to customs:
(a) the goods are declared for a customs procedure or are otherwise placed under a customs-approved treatment or use; or
(b) proof that the goods have Community status is established in accordance with Articles 314b to 336.
9. When a customs declaration has been lodged at the customs office of entry as an entry summary declaration, in accordance with Article 36c of the Code, the customs authorities shall accept the declaration immediately upon the presentation of the goods, and the goods shall be placed directly under the declared procedure subject to the conditions laid down for that procedure.
10. For the purposes of paragraphs 1 to 9, where non-Community goods moved from the customs office of departure under a transit procedure are presented to customs at an office of destination within the customs territory of the Community, the transit declaration intended for the customs authorities at the office of destination shall be deemed to be the summary declaration for temporary storage.]
Textual Amendments
Article 187U.K.
Without prejudice to Article 56 of the Code or to the provisions applicable to the sale of goods by the customs authorities, the person who has made the summary declaration or, where such a declaration has not yet been lodged, the persons referred to in [F3Article 36b(3)] of the Code, shall be responsible for giving effect to the measures taken by the customs authorities pursuant to Article 53 (1) of the Code and for bearing the costs of such measures.
[F4Article 187a U.K.
1. The customs authorities may grant permission to examine the goods under Article 42 of the Code to the person who, under the customs rules, may assign the goods a customs-approved treatment or use, at that person's oral request. The customs authorities may, however, consider, having regard to the circumstances, that a written request is required.
2. The customs authorities may authorise the taking of samples only at the written request of the person referred to in paragraph 1.
3. The written request may be paper-based or electronic. It shall be signed or authenticated by the person concerned and lodged with the competent customs authorities. It shall include the following particulars:
(a) name and address of the applicant;
(b) location of the goods;
(c) reference to one of the following:
the entry summary declaration;
the previous customs procedure;
the means of transport;
(d) all other particulars necessary for identifying the goods.
4. The customs authorities shall communicate their decision to the person concerned. Where the request is for the taking of samples, the decision shall specify the quantity of goods to be taken.
5. Examination of goods and the taking of samples shall be carried out under the supervision of the customs authorities, which shall specify the procedures to be followed.
The person concerned shall bear all risks and costs related to the examination, taking of samples and analysis of the goods.
6. The samples taken shall be subject to formalities with a view to assigning them a customs-approved treatment or use. Where examination of the samples results in their destruction or irretrievable loss, no customs debt shall be deemed to have been incurred.
Any waste or scrap resulting from the examination shall be assigned a customs-approved treatment or use prescribed for non-Community goods.]
Textual Amendments
F36Article 188U.K.
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Textual Amendments
[F3CHAPTER 3 U.K. Special provisions applicable to goods consigned by sea or air]
Section 1U.K.General provision
[F31Article 189 U.K.
Goods brought into the customs territory of the Community by sea or air which remain on board the same means of transport for carriage, without transhipment, shall be presented to customs in accordance with Article 40 of the Code only at the Community port or airport where they are unloaded or transhipped.]
Textual Amendments
Section 2U.K.Special provisions applicable to the cabin baggage and hold baggage of travellers
Article 190U.K.
For the purposes of this section:
Community airport means any airport situated in Community customs territory;
international Community airport means any Community airport which, having been so authorized by the competent authorities, is approved for air traffic with third countries;
intra-Community flight means the movement of an aircraft between two Community airports, without any stopovers, which does not start from or end at a non-Community airport;
Community port means any sea port situated in Community customs territory;
intra-Community sea crossing means the movement between two Community ports without any intermediate calls, of a vessel plying regularly between two or more specified Community ports;
pleasure craft means private boats intended for journeys whose itinerary depends on the wishes of the user;
tourist or business aircraft means private aircraft intended for journeys whose itinerary depends on the wishes of the user;
baggage means all objects carried, by whatever means, by the person in the course of his journey.
Article 191U.K.
For the purposes of this section, in the case of air travel, baggage shall be considered as:
hold baggage if it has been checked in at the airport of departure and is not accessible to the person during the flight nor, where relevant, during the stopovers referred to in Articles 192 (1) and (2) and 194 (1) and (2) of this chapter,
cabin baggage if the person takes it into the cabin of the aircraft.
Article 192U.K.
Any controls and any formalities applicable to:
the cabin and hold baggage of persons taking a flight in an aircraft which comes from a non-Community airport and which, after a stopover at a Community airport, continues to another Community airport, shall be carried out at this last airport provided it is an international Community airport; in this case, baggage shall be subject to the rules applicable to the baggage of persons coming from a third country when the person carrying such baggage cannot prove the Community status of the goods contained therein to the satisfaction of the competent authorities;
the cabin and hold baggage of persons taking a flight in an aircraft which stops over at a Community airport before continuing to a non-Community airport, shall be carried out at the airport of departure provided it is an international Community airport; in this case, cabin baggage may be subject to control at the Community airport where the aircraft stops over, in order to ascertain that the goods it contains conform to the conditions for free movement within the Community;
the baggage of persons using a maritime service provided by the same vessel and comprising successive legs departing from, calling at or terminating in a non-Community port shall be carried out at the port at which the baggage in question is loaded or unloaded as the case may be.
Article 193U.K.
Any controls and any formalities applicable to the baggage of persons on board:
pleasure craft, shall be carried out in any Community port, whatever the origin or destination of these craft;
tourist or business aircraft, shall be carried out:
at the first airport of arrival which must be an international Community airport, for flights coming from a non-Community airport, where the aircraft, after a stopover, continues to another Community airport,
at the last international Community airport, for flights coming from a Community airport where the aircraft, after a stopover, continues to a non-Community airport.
Article 194U.K.
1.Where baggage arriving at a Community airport on board an aircraft coming from a non-Community airport is transferred at that Community airport, to another aircraft proceeding on an intra-Community flight:
any controls and any formalities applicable to hold baggage shall be carried out at the airport of arrival of the intra-Community flight, provided the latter airport is an international Community airport,
all controls on cabin baggage shall be carried out in the first international Community airport; additional controls may be carried out at the airport of arrival of an intra-Community flight, only in exceptional cases where they prove necessary following controls on hold baggage,
controls on hold baggage may be carried out at the first Community airport only in exceptional cases where they prove necessary following controls on cabin baggage.
2.Where baggage is loaded at a Community airport onto an aircraft proceeding on an intra-Community flight for transfer at another Community airport, to an aircraft whose destination is a non-Community airport:
any controls and any formalities applicable to hold baggage shall be carried out at the airport of departure of the intra-Community flight, provided that airport is an international Community airport,
all controls on cabin baggage shall be carried out in the last international Community airport; prior controls on such baggage may be carried out in the airport of departure of an intra-Community flight only in exceptional cases where they prove necessary following controls on hold baggage,
additional controls on hold baggage may be carried out in the last Community airport only in exceptional cases where they prove necessary following controls on cabin baggage.
3.Any controls and any formalities applicable to baggage arriving at a Community airport on board a scheduled or charter flight from a non-Community airport and transferred, at that Community airport, to a tourist or business aircraft proceeding on an intra-Community flight shall be carried out at the airport of arrival of the scheduled or charter flight.
4.Any controls and any formalities applicable to baggage loaded at a Community airport onto a tourist or business aircraft proceeding on an intra-Community flight for transfer, at another Community airport, to a scheduled or charter flight whose destination is a non-Community airport, shall be carried out at the airport of departure of the scheduled or charter flight.
5.The Member States may carry out controls at the international Community airport where the transfer of hold baggage takes place on baggage:
coming from a non-Community airport and transferred in an international Community airport to an aircraft bound for an international airport in the same national territory,
having been loaded on an aircraft in an international airport for transfer in another international airport in the same national territory to an aircraft bound for a non-Community airport.
Article 195U.K.
The Member States shall take the necessary measures to ensure that:
on arrival, persons cannot transfer goods before controls have been carried out on the cabin baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91(5),
on departure, persons cannot transfer goods after controls have been carried out on the cabin baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91,
on arrival, the appropriate arrangements have been made to prevent any transfer of goods before controls have been carried out on the hold baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91,
on departure, the appropriate arrangements have been made to prevent any transfer of goods after controls have been carried out on the hold baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91.
Article 196U.K.
Hold baggage registered in a Community airport shall be identified by a tag affixed in the airport concerned. A specimen tag and the technical characteristics are shown in Annex 30.
Article 197U.K.
Each Member State shall provide the Commission with a list of airports corresponding to the definition of ‘international Community airport’ given in Article 190 (b). The Commission shall publish this list in the Official Journal of the European Communities, C Series.
TITLE VIIU.K.CUSTOMS DECLARATIONS - NORMAL PROCEDURE
CHAPTER 1U.K.Customs declarations in writing
Section 1U.K.General provisions
Article 198U.K.
1.Where a customs declaration covers two or more articles, the particulars relating to each article shall be regarded as constituting a separate declaration.
2.Component parts of industrial plant coming under a single CN Code shall be regarded as constituting a single item of goods.
Article 199U.K.
[F371. Without prejudice to the possible application of penal provisions, the lodging of a declaration signed by the declarant or his representative with a customs office or a transit declaration lodged using electronic data-processing techniques shall render the declarant or his representative responsible under the provisions in force for:
the accuracy of the information given in the declaration,
the authenticity of the documents presented, and
compliance with all the obligations relating to the entry of the goods in question under the procedure concerned.
2. Where the declarant uses data-processing systems to produce his customs declarations, including transit declarations made in accordance with Article 353(2)(b), the customs authorities may provide that the handwritten signature may be replaced by another identification technique which may be based on the use of codes. This facility shall be granted only if the technical and administrative conditions laid down by the customs authorities are complied with.
The customs authorities may also provide that declarations, including transit declarations made in accordance with Article 353(2)(b) produced using customs data-processing systems, may be directly authenticated by those systems, in place of the manual or mechanical application of the customs office stamp and the signature of the competent official.]
[F83. Under the conditions and in the manner which they shall determine, the customs authorities may allow some of the particulars of the written declaration referred to in Annex 37 to be replaced by sending these particulars to the customs office designated for that purpose by electronic means, where appropriate in coded form.]
Textual Amendments
Article 200U.K.
Documents accompanying a declaration shall be kept by the customs authorities unless the said authorities provide otherwise or unless the declarant requires them for other operations. In the latter case the customs authorities shall take the necessary steps to ensure that the documents in question cannot subsequently be used except in respect of the quantity or value of goods for which they remain valid.
[F3Article 201 U.K.
1. The customs declaration shall be lodged at one of the following customs offices:
(a) the customs office responsible for the place where the goods were or are to be presented to customs in accordance with the customs rules;
(b) the customs office responsible for supervising the place where the exporter is established or where the goods are packed or loaded for export shipment, except in cases provided for in Articles 789, 790, 791 and 794.
The customs declaration may be lodged as soon as the goods are presented or available to the customs authorities for control.
2. The customs authorities may allow the customs declaration to be lodged before the declarant is in a position to present the goods, or make them available for control, at the customs office where the customs declaration is lodged or at another customs office or place designated by the customs authorities.
The customs authorities may set a time limit, to be determined according to the circumstances, within which the goods shall be presented or made available. If the goods are not presented or made available within this time limit, the customs declaration shall be deemed not to have been lodged.
The customs declaration may be accepted only after the goods in question have been presented to the customs authorities or have, to the satisfaction of the customs authorities, been made available for control.
[F53. The customs authorities may allow the customs declaration to be lodged at a customs office different from the one where the goods are presented or will be presented or made available for control, provided that one of the following conditions is fulfilled:
(a) the customs offices referred to in the introductory phrase are in the same Member State;
(b) the goods are to be placed under a customs procedure by the holder of a single authorisation for the simplified declaration or the local clearance procedure.] ]
Textual Amendments
Article 202U.K.
1.The declaration shall be lodged with the competent customs office during the days and hours appointed for opening.
However, the customs authorities may, at the request of the declarant and at his expense, authorize the declaration to be lodged outside the appointed days and hours.
2.Any declaration lodged with the officials of a customs office in any other place duly designated for that purpose by agreement between the customs authorities and the person concerned shall be considered to have been lodged in the said office.
[F53. The transit declaration shall be lodged and goods shall be presented at the office of departure during the days and hours established by the customs authorities.
The office of departure may, at the request and expense of the principal, allow the goods to be presented in another place.]
Textual Amendments
[F37Article 203 U.K.
1. The date of acceptance of the declaration shall be noted thereon.
2. The Community transit declaration shall be accepted and registered by the office of departure during the days and hours established by the customs authorities.]
Textual Amendments
Article 204U.K.
The customs authorities may allow or require the corrections referred to in Article 65 of the Code to be made by the lodging of a new declaration intended to replace the original declaration. In that event, the relevant date for determination of any duties payable and for the application of any other provisions governing the customs procedure in question shall be the date of the acceptance of the original declaration.
Section 2U.K.Forms to be used
Article 205U.K.
1.The official model for written declarations to customs by the normal procedure, for the purposes of placing goods under a customs procedure or re-exporting them in accordance with Article 182 (3) of the Code, shall be the Single Administrative Document.
2.Other forms may be used for this purpose where the provisions of the customs procedure in question permit.
3.The provisions of paragraphs 1 and 2 shall not preclude:
waiver of the written declaration prescribed in Articles 225 to 236 for release for free circulation, export or temporary importation,
waiver by the Member States of the form referred to in paragraph 1 where the special provisions laid down in Articles 237 and 238 with regard to consignments by letter or parcel-post apply,
use of special forms to facilitate the declaration in specific cases, where the customs authorites (SIC! authorities) so permit,
waiver by the Member States of the form referred to in paragraph 1 in the case of existing or future agreements or arrangements concluded between the administrations of two or more Member States with a view to greater simplification of formalities in all or part of the trade between those Member States,
[F37use, by persons concerned, of loading lists for the completion of Community transit formalities in the case of consignments composed of more than one kind of goods, where Article 353(2) and Article 441 are applied,
printing declarations for export, import and for transit where Article 353(2) is applied and documents certifying the Community status of goods not being moved under the internal Community transit procedure by means of official or private-sector data-processing systems, if necessary on plain paper, on conditions laid down by the Member States,]
provision by the Member States to the effect that where a computerized declaration-processing system is used, the declaration, within the meaning of paragraph 1, may take the form of the Single Administrative Document printed out by that system.
F364.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.Where in Community legislation, reference is made to an export, re-export or import declaration or a declaration placing goods under another customs procedure, Member States may not require any administrative documents other than those which are:
expressly created by Community acts or provided for by such acts,
required under the terms of international conventions compatible with the Treaty,
required from operators to enable them to qualify, at their request, for an advantage or specific facility,
required, with due regard for the provisions of the Treaty, for the implementation of specific regulations which cannot be implemented solely by the use of the document referred to in paragraph 1.
Textual Amendments
Article 206U.K.
The Single Administrative Document form shall, where necessary, also be used during the transitional period laid down in the Act of Accession of Spain and Portugal in connection with trade between the Community as constituted on 31 December 1985 and Spain or Portugal and between those two last-mentioned Member States in goods still liable to certain customs duties and charges having equivalent effect or which remain subject to other measures laid down by the Act of Accession.
For the purposes of the first paragraph, copy 2 or where applicable copy 7 of the forms used for trade with Spain and Portugal or trade between those Member States shall be destroyed.
It shall also be used in trade in Community goods between parts of the customs territory of the Community to which the provisions of Council Directive 77/388/EEC(6) apply and parts of that territory where those provisions do not apply, or in trade between parts of that territory where those provisions do not apply.
Article 207U.K.
Without prejudice to Article 205 (3), the customs administrations of the Member States may in general, for the purpose of completing export or import formalities, dispense with the production of one or more copies of the Single Administrative Document intended for use by the authorities of that Member State, provided that the information in question is available on other media.
Article 208U.K.
1.The Single Administrative Document shall be presented in subsets containing the number of copies required for the completion of formalities relating to the customs procedure under which the goods are to be placed.
[F372. Where the Community transit procedure or the common transit procedure is preceded or followed by another customs procedure, a subset containing the number of copies required for the completion of formalities relating to the transit procedure where Article 353(2) is applied and the preceding or following procedure may be presented.]
3.The subsets referred to in paragraphs 1 and 2 shall be taken from:
either the full set of eight copies, in accordance with the specimen contained in Annex 31,
or, particularly in the event of production by means of a computerized system for processing declarations, two successive sets of four copies, in accordance with the specimen contained in Annex 32.
4.Without prejudice to Articles 205 (3), 222 to 224 or 254 to 289, the declaration forms may be supplemented, where appropriate, by one or more continuation forms presented in subsets containing the declaration copies needed to complete the formalities relating to the customs procedure under which the goods are to be placed. Those copies needed in order to complete the formalities relating to preceding or subsequent customs procedures may be attached where appropriate.
The continuation subsets shall be taken from:
either a set of eight copies, in accordance with the specimen contained in Annex 33,
[X2or two sets of four copies], in accordance with the specimen contained in Annex 34.
The continuation forms shall be an integral part of the Single Administrative Document to which they relate.
5.By way of derogation from paragraph 4, the customs authorities may provide that continuation forms shall not be used where a computerized system is used to produce such declarations.
Editorial Information
X2 Inserted by Corrigendum to 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 (Official Journal of the European Communities No L 253 of 11 October 1993).
Textual Amendments
Article 209U.K.
1.Where Article 208 (2) is applied, each party involved shall be liable only as regards the particulars relating to the procedure for which he applied as declarant, principal or as the representative of one of these.
2.For the purposes of paragraph 1, where the declarant uses a Single Administrative Document issued during the preceding customs procedure, he shall be required, prior to lodging his declaration, to verify the accuracy of the existing particulars for the boxes for which he is responsible and their applicability to the goods in question and the procedure applied for, and to supplement them as necessary.
In the cases referred to in the first subparagraph, the declarant shall immediately inform the customs office where the declaration is lodged of any discrepancy found between the goods in question and the existing particulars. In this case the declarant shall then draw up his declaration on fresh copies of the Single Administrative Document.
Article 210U.K.
Where the Single Administrative Document is used to cover several successive customs procedures, the customs authorities shall satisfy themselves that the particulars given in the declarations relating to the various procedures in question all agree.
Article 211U.K.
The declaration must be drawn up in one of the official languages of the Community which is acceptable to the customs authorities of the Member State where the formalities are carried out.
If necessary, the customs authorities of the Member State of destination may require from the declarant or his representative in that Member State a translation of the declaration into the official language or one of the official languages of the latter. The translation shall replace the corresponding particulars in the declaration in question.
By way of derogation from the preceding subparagraph, the declaration shall be drawn up in an official language of the Community acceptable to the Member State of destination in all cases where the declaration in the latter Member State is made on copies other than those initially presented to the customs office of the Member State of departure.
Article 212U.K.
1.The Single Administrative Document must be completed in accordance with the explanatory note in Annex 37 and any additional rules laid down in other Community legislation.
[F4Where a customs declaration is used as an entry summary declaration, in accordance with Article 36c(1) of the Code, that declaration shall, in addition to the particulars required for the specific procedure set out in Annex 37, include the particulars for an entry summary declaration set out in Annex 30A.]
2.The customs authorities shall ensure that users have ready access to copies of the explanatory note referred to in paragraph 1.
3.The customs administrations of each Member State may, if necessary, supplement the explanatory note.
[F384. The Member States shall notify the Commission of the list of particulars they require for each of the procedures referred to in Annex 37. The Commission shall publish the list of those particulars.]
Textual Amendments
Article 213U.K.
The codes to be used in completing the forms referred to in Article 205 (1) are listed in Annex 38.
[F38The Member States shall notify the Commission of the list of national codes used for boxes 37 (second subdivision), 44 and 47 (first subdivision). The Commission shall publish the list of those codes.]
Textual Amendments
Article 214U.K.
In cases where the rules require supplementary copies of the form referred to in Article 205 (1), the declarant may use additional sheets or photocopies of the said form for this purpose.
Such additional sheets or photocopies must be signed by the declarant, presented to the customs authorities and endorsed by the latter under the same conditions as the Single Administrative Document. They shall be accepted by the customs authorities as if they were original documents provided that their quality and legibility are considered satisfactory by the said authorities.
Article 215U.K.
1.The forms referred to in Article 205 (1) shall be printed on self-copying paper dressed for writing purposes and weighing at least 40 g/m2. The paper must be sufficiently opaque for the information on one side not to affect the legibility of the information on the other side and its strength should be such that in normal use it does not easily tear or crease.
[F37The paper shall be white for all copies. However, on the copies used for Community transit in accordance with Article 353(2), boxes 1 (first and third subdivisions), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green background.
The forms shall be printed in green ink.]
2.The boxes are based on a unit of measurement of one tenth of an inch horizontally and one sixth of an inch vertically. The subdivisions are based on a unit of measurement of one-tenth of an inch horizontally.
3.A colour marking of the different copies shall be effected in the following manner:
(a)on forms conforming to the specimens shown in Annexes 31 and 33:
(a)copies 1, 2, 3 and 5 shall have at the right hand edge a continuous margin, coloured respectively red, green, yellow and blue,
copies 4, 6, 7 and 8 shall have at the right hand edge a broken margin coloured respectively blue, red, green and yellow;
(b)on forms conforming to the specimens shown in Annexes 32 and 34, copies 1/6, 2/7, 3/8 and 4/5 shall have at the right hand edge a continuous margin and to the right of this a broken margin coloured respectively red, green, yellow and blue.
The width of these margins shall be approximately 3 mm. The broken margin shall comprise a series of squares with a side measurement of 3 mm each one separated by 3 mm.
4.The copies on which the particulars contained in the forms shown in Annexes 31 and 33 must appear by a self-copying process are shown in Annex 35.
The copies on which the particulars contained in the forms shown in Annexes 32 and 34 must appear by a self-copying process are shown in Annex 36.
5.The forms shall measure 210 × 297 mm with a maximum tolerance as to length of 5 mm less and 8 mm more.
6.The customs administrations of the Member States may require that the forms show the name and address of the printer or a mark enabling the printer to be identified. They may also make the printing of the forms conditional on prior technical approval.
Textual Amendments
Section 3U.K.Particulars required according to the customs procedure concerned
[F13Article 216 U.K.
The list of boxes to be used for declarations for placing goods under a particular customs procedure using the single administrative document is set out in Annex 37.
[F4Where a customs declaration is required for goods to be brought out of the customs territory of the Community, in accordance with Article 182b of the Code, that declaration shall, in addition to the particulars required for the specific procedure set out Annex 37, include the particulars for an exit summary declaration set out in Annex 30A.] ]
Textual Amendments
Article 217U.K.
The particulars required when one of the forms referred to in Article 205 (2) is used depend on the form in question. They shall be supplemented where appropriate by the provisions relating to the customs procedure in question.
Section 4U.K.Documents to accompany the customs declaration
Article 218U.K.
1.The following documents shall accompany the customs declaration for release for free circulation:
(a)the invoice on the basis of which the customs value of the goods is declared, as required under Article 181;
(b)where it is required under Article 178, the declaration of particulars for the assessment of the customs value of the goods declared, drawn up in accordance with the conditions laid down in the said Article;
(c)the documents required for the application of preferential tariff arrangements or other measures derogating from the legal rules applicable to the goods declared;
(d)all other documents required for the application of the provisions governing the release for free circulation of the goods declared.
2.The customs authorities may require transport documents or documents relating to the previous customs procedure, as appropriate, to be produced when the declaration is lodged.
Where a single item is presented in two or more packages, they may also require the production of a packing list or equivalent document indicating the contents of each package.
[F393. Where goods qualify for the flat rate of duty referred to in Section II (D) of the preliminary provisions of the combined nomenclature or where goods qualify for relief from import duties, the documents referred to in paragraph 1 (a), (b) and (c) need not be required unless the customs authorities consider it necessary for the purposes of applying the provisions governing the release of the goods in question for free circulation.]
Textual Amendments
Article 219U.K.
[F371. The goods that are the subject of the transit declaration shall be presented together with the transport document.
The office of departure may waive the requirement to produce this document when the customs formalities are completed, on condition that the document is kept at its disposal.
However, the transport document shall be presented at the request of the customs authorities or any other competent authority in the course of transport.]
2.Without prejudice to any applicable simplification measures, the customs document of export/dispatch or re-exportation of the goods from the customs territory of the Community or any document of equivalent effect shall be presented to the office of departure with the transit declaration to which it relates.
3.The customs authorities may, where appropriate, require production of the document relating to the preceding customs procedure.
Textual Amendments
[F11Article 220 U.K.
1. Without prejudice to specific provisions, the documents to accompany the declaration of entry for a customs procedure with economic impact, shall be as follows:
(a) for the customs warehousing procedure:
(a) type D; the documents laid down in Article 218 (1) (a) and (b),
other than type D; no documents;
(b) for the inward-processing procedure:
(b) drawback system; the documents laid down in Article 218 (1),
suspension system; the documents laid down in Article 218 (1) (a) and (b),
and, where appropriate, the written authorization for the customs procedure in question or a copy of the application for authorization where [F40Article 508(1)] applies;
(c) for processing under customs control the documents laid down in Article 218 (1) (a) and (b), and, where appropriate, the written authorization for the customs procedure in question [F41or a copy of the application for authorisation where Article 508(1) applies] ;
(d) for the temporary importation procedure:
(d) with partial relief from import duties; the documents laid down in Article 218 (1),
with total relief from import duties; the documents laid down in Article 218 (1) (a) and (b),
and, where appropriate, the written authorization for the customs procedure in question [F41or a copy of the application for authorisation where Article 508(1) applies] ;
(e) for the outward-processing procedures, the documents laid down in Article 221 (1) and, where appropriate, the written authorization of the procedure or a copy of the application for authorization where [F40Article 508(1)] applies.
2. Article 218 (2) shall apply to declarations of entry for any customs procedure with economic impact.
3. The customs authorities may allow the written authorization of the procedure or a copy of the application for authorization to be kept at their disposal instead of accompanying the declaration.]
Textual Amendments
F11 Inserted by Commission Regulation (EC) No 12/97 of 18 December 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
Article 221U.K.
1.The export or re-export declaration shall be accompanied by all documents necessary for the correct application of export duties and of the provisions governing the export of the goods in question.
2.Article 218 (2) shall apply to export or re-export declarations.
[F8CHAPTER 2 U.K. Customs declarations made using a data-processing technique
Article 222 U.K.
1. Where the customs declaration is made by a data-processing technique, the particulars of the written declaration referred to in Annex 37 shall be replaced by sending to the customs office designated for that purpose, with a view to their processing by computer, data in codified form or data made out in any other form specified by the customs authorities and corresponding to the particulars required for written declarations.
2. A customs declaration made by EDI shall be considered to have been lodged when the EDI message is received by the customs authorities.
Acceptance of a customs declaration made by EDI shall be communicated to the declarant by means of a response message containing at least the identification details of the message received and/or the registration number of the customs declaration and the date of acceptance.
3. Where the customs declaration is made by EDI, the customs authorities shall lay down the rules for implementing the provisions laid down in Article 247.
4. Where the customs declaration is made by EDI, the release of the goods shall be notified to the declarant, indicating at least the identification details of the declaration and the date of release.
5. Where the particulars of the customs declaration are introduced into customs data-processing systems, paragraphs 2, 3 and 4 shall apply mutatis mutandis .
Article 223 U.K.
Where a paper copy of the customs declaration is required for the completion of other formalities, this shall, at the request of the declarant, be produced and authenticated, either by the customs office concerned, or in accordance with the second subparagraph of Article 199 (2).
Article 224 U.K.
Under the conditions and in the manner which they shall determine, the customs authorities may authorize the documents required for the entry of goods for a customs procedure to be made out and transmitted by electronic means.]
CHAPTER 3U.K.Customs declarations made orally or by any other act
Section 1U.K.Oral declarations
Article 225U.K.
Customs declarations may be made orally for the release for free circulation of the following goods:
goods of a non-commercial nature:
contained in travellers' personal luggage, or
sent to private individuals, or
in other cases of negligible importance, where this is authorized by the customs authorities;
goods of a commercial nature provided:
the total value per consignment and per declarant does not exceed the statistical threshold laid down in the Community provisions in force, and
the consignment is not part of a regular series of similar consignments, and
the goods are not being carried by an independent carrier as part of a larger freight movement;
the goods referred to in Article 229, where these qualify for relief as returned goods;
the goods referred to in Article 230 (b) and (c).
Article 226U.K.
Customs declarations may be made orally for the export of:
goods of a non-commercial nature:
contained in travellers' personal luggage, or
sent by private individuals;
the goods referred to in Article 225 (b);
the goods referred to in Article 231 (b) and (c);
other goods in cases of negligible economic importance, where this is authorized by the customs authorities.
Article 227U.K.
1.The customs authorities may provide that Articles 225 and 226 shall not apply where the person clearing the goods is acting on behalf of another person in his capacity as customs agent.
2.Where the customs authorities are not satisfied that the particulars declared are accurate or that they are complete, they may require a written declaration.
Article 228U.K.
Where goods declared to customs orally in accordance with Articles 225 and 226 are subject to import or export duty the customs authorities shall issue a receipt to the person concerned against payment of the duty owing.
[F11The receipt shall include at least the following information:
a description of the goods which is sufficiently precise to enable them to be identified; this may include the tariff heading;
the invoice value and/or quantity of the goods, as appropriate;
a breakdown of the charges collected;
the date on which it was made out;
the name of the authority which issued it.
The Member States shall inform the Commission of any standard receipts introduced pursuant to this Article. The Commission shall forward any such information to the other Member States.]
Textual Amendments
Article 229U.K.
1.Customs declarations may be made orally for the temporary importation of the following goods, in accordance with the conditions laid down in [F40Article 497(3), second subparagraph]:
(a)[F40animals for transhumance or grazing or for the performance of work or transport and other goods satisfying the conditions laid down in [X4Article 567, second subparagraph, point (a)] ,
packings referred to in Article 571(a), bearing the permanent, indelible markings of a person established outside the customs territory of the Community,]
radio and television production and broadcasting equipment and vehicles specially adapted for use for the above purpose and their equipment imported by public or private organizations establised (SIC! established) outside the customs territory of the Community and approved by the customs authorities issuing the authorization for the procedure to import such equipment and vehicles,
instruments and apparatus necessary for doctors to provide assistance for patients awaiting an organ transplant pursuant to [F40Article 569];
(b)the goods referred to in Article 232;
(c)other goods, where this is authorized by the customs authorities.
2.The goods referred to in paragraph 1 may also be the subject of an oral declaration for re-exportation discharging a temporary importation procedure.
Editorial Information
X4 Substituted by Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance) (Official Journal of the European Communities L 141 of 28 May 2001).
Textual Amendments
Section 2U.K.Customs declarations made by any other act
Article 230U.K.
The following, where not expressly declared to customs, shall be considered to have been declared for release for free circulation by the act referred to in Article 233:
goods of a non-commercial nature contained in travellers' personal luggage entitled to relief either under Chapter I, Title XI of Council Regulation (EEC) No 918/83(7), or as returned goods;
goods entitled to relief under Chapter I, Titles IX and X of Council Regulation (EEC) No 918/83;
means of transport entitled to relief as returned goods;
goods imported in the context of traffic of negligible importance and exempted from the requirement to be conveyed to a customs office in accordance with Article 38 (4) of the Code, provided they are not subject to import duty.
Article 231U.K.
The following, where not expressly declared to customs, shall be considered to have been declared for export by the act referred to in Article 233 (b):
goods of a non-commercial nature not liable for export duty contained in travellers' personal luggage;
means of transport registered in the customs territory of the Community and intended to be re-imported;
goods referred to in Chapter II of Council Regulation (EEC) No 918/83;
other goods in cases of negligible economic importance, where this is authorized by the customs authorities.
Article 232U.K.
[F401. The following, where not declared to customs in writing or orally, shall be considered to have been declared for temporary importation by the act referred to in Article 233, subject to Article 579:
(a) personal effects and goods for sports purposes imported by travellers in accordance with Article 563;
(b) the means of transport referred to in Articles 556 to 561;
(c) welfare materials for seafarers used on a vessel engaged in international maritime traffic pursuant to Article 564(a).]
2.Where they are not declared to customs in writing or orally, the goods referred to in paragraph 1 shall be considered to have been declared for re-exportation discharging the temporary importation procedure by the act referred to in Article 233.
Textual Amendments
Article 233U.K.
[F11.] For the purposes of Articles 230 to 232, the act which is considered to be a customs declaration may take the following forms:
(a)in the case of goods conveyed to a customs office or to any other place designated or approved in accordance with Article 38 (1) (a) of the Code:
(a)going through the green or ‘nothing to declare’ channel in customs offices where the two-channel system is in operation,
going through a customs office which does not operate the two-channel system without spontaneously making a customs declaration,
affixing a ‘nothing to declare’ sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national provisions;
(b)in the case of exemption from the obligation to convey goods to customs in accordance with the provisions implementing Article 38 (4) of the Code, in the case of export in accordance with Article 231 and in the case of re-exportation in accordance with Article 232 (2):
(b)the sole act of crossing the frontier of the customs territory of the Community.
[F12. Where goods covered by point (a) of Article 230, point (a) of Article 231, point (a) of Article 232 (1) or Article 232 (2) contained in a passenger's baggage are carried by rail unaccompanied by the passenger and are declared to customs without the passenger being present in person, the document referred to in Annex 38a may be used within the terms and limitations set out in it.]
Textual Amendments
Article 234U.K.
1.Where the conditions of Articles 230 to 232 are fulfilled, the goods shall be considered to have been presented to customs within the meaning of Article 63 of the Code, the declaration to have been accepted and release to have been granted, at the time when the act referred to in Article 233 is carried out.
2.Where a check reveals that the act referred to in Article 233 has been carried out but the goods imported or taken out do not fulfil the conditions in Articles 230 to 232, the goods concerned shall be considered to have been imported or exported unlawfully.
Section 3U.K.Provisions common to Sections 1 and 2
Articles 235U.K.
The provisions of Articles 225 to 232 shall not apply to goods in respect of which the payment of refunds or other amounts or the repayment of duties is sought, or which are subject to a prohibition or restriction or to any other special formality.
Article 236U.K.
For the purposes of Sections 1 and 2, ‘traveller’ means:
on import:
any person temporarily entering the customs territory of the Community, not normally resident there, and
any person returning to the customs territory of the Community where he is normally resident, after having been temporarily in a third country;
on export:
any person temporarily leaving the customs territory of the Community where he is normally resident, and
any person leaving the customs territory of the Community after a temporary stay, not normally resident there.
Section 4U.K.Postal traffic
Article 237U.K.
1.The following postal consignments shall be considered to have been declared to customs:
for release for free circulation:
at the time when they are introduced into the customs territory of the Community:
postcards and letters containing personal messages only,
braille letters,
printed matter not liable for import duties, and
all other consignments sent by letter or parcel post which are exempt from the obligation to be conveyed to customs in accordance with provisions pursuant to Article 38 (4) of the Code;
for export:
at the time when they are accepted by the postal authorities, in the case of consignments by letter and parcel post which are not liable to export duties;
2.The consignee, in the cases referred to in paragraph 1A, and the consignor, in the cases referred to in paragraph 1B, shall be considered to be the declarant and, where applicable, the debtor. The customs authorities may provide that the postal administration shall be considered as the declarant and, where applicable, as the debtor.
3.For the purposes of paragraph 1, goods not liable to duty shall be considered to have been presented to customs within the meaning of Article 63 of the Code, the customs declaration to have been accepted and release granted:
(a)in the case of imports, when the goods are delivered to the consignee;
(b)in the case of exports, when the goods are accepted by the postal authorities.
4.Where a consignment sent by letter or parcel post which is not exempt from the obligation to be conveyed to customs in accordance with provisions pursuant to Article 38 (4) of the Code is presented without a [F7CN22] and/or [F7CN23] declaration or where such declaration is incomplete, the customs authorities shall determine the form in which the customs declaration is to be made or supplemented.
Textual Amendments
Article 238U.K.
Article 237 shall not apply:
to consignments containing goods for commercial purposes of an aggregate value exceeding the statistical threshold laid down by the Community provisions in force; the customs authorities may lay down higher thresholds,
to consignments containing goods for commercial purposes which form part of a regular series of like operations,
where a customs declaration is made in writing, orally or using a data-processing technique,
to consignments containing the goods referred to in Article 235.
TITLE VIIIU.K.EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS OFFICE AND OTHER MEASURES TAKEN BY THE CUSTOMS OFFICE
Article 239U.K.
1.The goods shall be examined in the places designated and during the hours appointed for that purpose by the customs authorities.
2.However, the customs authorities may, at the request of the declarant, authorize the examination of goods in places or during hours other than those referred to in paragraph 1.
Any costs involved shall be borne by the declarant.
Article 240U.K.
1.Where the customs authorities elect to examine goods they shall so inform the declarant or his representative.
2.Where they decide to examine a part of the goods only, the customs authorities shall inform the declarant or his representative which items they wish to examine. The customs authorities' choice shall be final.
Article 241U.K.
1.The declarant or the person designated by him to be present at the examination of the goods shall render the customs authorities the assistance required to facilitate their work. Should the customs authorities consider the assistance rendered unsatisfactory, they may require the declarant to designate another person able to give the necessary assistance.
2.Where the declarant refuses to be present at the examination of the goods or to designate a person able to give the assistance which the customs authorities consider necessary, the said authorities shall set a deadline for compliance, unless they consider that such an examination may be dispensed with.
If, on expiry of the deadline, the declarant has not complied with the requirements of the customs authorities, the latter, for the purpose of applying Article 75 (a) of the Code, shall proceed with the examination of the goods, at the declarant's risk and expense, calling if necessary on the services of an expert or any other person designated in accordance with the provisions in force.
3.The findings made by the customs authorities during the examination carried out under the conditions referred to in the preceding paragraph shall have the same validity as if the examination had been carried out in the presence of the declarant.
4.Instead of the measures laid down in paragraphs 2 and 3, the customs authorities shall have the option of deeming a declaration invalid where it is clear that the declarant's refusal to be present at the examination of the goods or to designate a person able to give the necessary assistance neither prevents, nor seeks to prevent, those authorities from finding that the rules governing the entry of the goods for the customs procedure concerned have been breached, and neither evades, nor seeks to evade, the provisions of Article 66 (1) or Article 80 (2) of the Code.
Article 242U.K.
1.Where the customs authorities decide to take samples, they shall so inform the declarant or his representative.
2.Samples shall be taken by the customs authorities themselves. However, they may ask that this be done under their supervision by the declarant or a person designated by him.
Samples shall be taken in accordance with the methods laid down in the provisions in force.
3.The quantities taken as samples should not exceed what is needed for analysis or more detailed examination, including possible check analysis.
Article 243U.K.
1.The declarant or the person designated by him to be present at the taking of samples shall render the customs authorities all the assistance needed to facilitate the operation.
[F392. Where the declarant refuses to be present at the taking of samples or to designate a person to attend, or where he fails to render the customs authorities all the assistance needed to facilitate the operation, the provisions of the second sentence of Article 241 (1) and of Article 241 (2), (3) and (4) shall apply.]
Textual Amendments
Article 244U.K.
Where the customs authorities take samples for analysis or more detailed examination, they shall authorize the release of the goods in question without waiting for the results of the analysis or examination, unless there are other grounds for not doing so, and provided that, where a customs debt has been or is likely to be incurred, the duties in question have already been entered in the accounts and paid or secured.
Article 245U.K.
1.The quantities taken by the customs office as samples shall not be deducted from the quantity declared.
2.Where an export or outward processing declaration is concerned, the declarant shall be authorized, where circumstances permit, to replace the quantities of goods taken as samples by identical goods, in order to make up the consignment.
Article 246U.K.
1.Unless destroyed by the analysis or more detailed examination, the samples taken shall be returned to the declarant at his request and expense once they no longer need to be kept by the customs authorities, in particular after all the declarant's means of appeal against the decision taken by the customs authorities on the basis of the results of that analysis or more detailed examination have been exhausted.
2.Where the declarant does not ask for samples to be returned, they may either be destroyed or kept by the customs authorities. In specific cases, however, the customs authorities may require the declarant to remove any samples that remain.
Article 247U.K.
1.Where the customs authorities verify the declarations and accompanying documents or examine the goods, they shall indicate, at least in the copy of the declaration retained by the said authorities, or in a document attached thereto, the basis and results of any such verification or examination. In the case of partial examination of the goods, particulars of the consignment examined shall also be given.
Where appropriate, the customs authorities shall also indicate in the declaration that the declarant or his representative was absent.
2.Should the result of the verification of the declaration and accompanying documents or examination of the goods not be in accordance with the particulars given in the declaration, the customs authorities shall specify, at least in the copy of the declaration retained by the said authorities, or in a document attached thereto, the particulars to be taken into account for the purposes of the application of charges on the goods in question and, where appropriate, calculating any refunds or other amounts payable on exportation, and for applying the other provisions governing the customs procedure for which the goods are entered.
3.The findings of the customs authorities shall indicate, where appropriate, the means of identification adopted. They shall be dated and bear the particulars needed to identify the official issuing them.
4.Where the customs authorities neither verify the declaration nor examine the goods, they need not endorse the declaration or attached document referred to in paragraph 1.
[F55. For the implementation of the Community transit procedure, the office of departure shall record the results of the verification by entering corresponding data in the transit declaration.]
Textual Amendments
Article 248U.K.
1.The granting of release shall give rise to the entry in the accounts of the import duties determined according to the particulars in the declaration. Where the customs authorities consider that the checks which they have undertaken [X3may enable an amount of import duties higher than that] resulting from the particulars made in the declaration to be assessed, they shall further require the lodging of a security sufficient to cover the difference between the amount according to the particulars in the declaration and the amount which may finally be payable on the goods. However, the declarant may request the immediate entry in the accounts of the amount of duties to which the goods may ultimately be liable instead of lodging this security.
2.Where, on the basis of the checks which they have carried out, the customs authorities assess an amount of import duties different from the amount which results from the particulars in the declaration, the release of the goods shall give rise to the immediate entry in the accounts of the amount thus assessed.
3.Where the customs authorities have doubts about whether or not a prohibition or restriction applies and this cannot be resolved until the results of the checks the authorities have carried out are available, the goods in question cannot be released.
[F424. Notwithstanding paragraph 1, the customs authorities may refrain from taking security in respect of goods which are the subject of a drawing request on a tariff quota if they determine, at the time when the declaration for release for free circulation is accepted, that the tariff quota in question is non-critical within the meaning of Article 308c.]
Editorial Information
X3 Inserted by Corrigendum to 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 (Official Journal of the European Communities No L 253 of 11 October 1993).
Textual Amendments
Article 249U.K.
1.The customs authorities shall determine the form of release, taking due account of the place in which the goods are located and of the special arrangements for their supervision.
2.Where the declaration is made in writing, a reference to the release and its date shall be made on the declaration or, where applicable, a document attached, and a copy shall be returned to the declarant.
[F53. For the implementation of the Community transit procedure, and if the results of the verification of the declaration allow it, the office of departure shall authorise the release of the goods and record the date of the release in the computerised system.]
Textual Amendments
Article 250U.K.
1.Where the customs authorities have been unable to grant release for one of the reasons specified in the second or third indent of Article 75 (a) of the Code, they shall give the declarant a time limit to regularize the situation of the goods.
2.Where, in the circumstances referred to in the second indent of Article 75 (a) of the Code, the declarant has not produced the requisite documents within the time limit referred to in paragraph 1, the declaration in question shall be deemed invalid and the customs office shall cancel it. The provisions of Article 66 (3) of the Code shall apply.
3.In the circumstances referred to in the third indent of Article 75 (a) of the Code, and without prejudice to any measures taken under the first subparagraph of Article 66 (1) or Article 182 of the Code, where the declarant has neither paid nor guaranteed the duties due within the time limit referred to in paragraph 1, the customs authorities may start the preliminary formalities for the sale of the goods. In this case the goods shall be sold unless the requisite conditions have been fulfilled in the interim, if necessary by forced sale where the law of the Member State of the authorities in question so permits. The customs authorities shall inform the declarant thereof.
The customs authorities may, at the risk and expense of the declarant, transfer the goods in question to special premises under their supervision.
Article 251U.K.
By way of derogation from Article 66 (2) of the Code, a customs declaration may be invalidated after the goods have been released, as provided below:
where it is established that the goods have been declared in error for a customs procedure entailing the payment of import duties instead of being placed under another customs procedure, the customs authorities shall invalidate the declaration if a request to that effect is made within three months of the date of acceptance of the declaration provided that:
any use of the goods has not contravened the conditions of the customs procedure under which they should have been placed,
when the goods were declared, they were intended to be placed under another customs procedure, all the requirements of which they fulfilled, and
the goods are immediately entered for the customs procedure for which they were actually intended.
The declaration placing the goods under the latter customs procedure shall take effect from the date of acceptance of the invalidated declaration.
The customs authorities may permit the three-month period to be exceeded in duly substantiated exceptional cases;
[F8where it is established that the goods have been declared in error, instead of other goods, for a customs procedure entailing the obligation to pay import duties, the customs authorities shall invalidate the declaration if a request to that effect is made within three months of the date of acceptance of the declaration, provided that:
the goods originally declared:
(i)have not been used other than as authorized in their original status; and
(ii)have been restored to their original status;
and that
the goods which ought to have been declared for the customs procedure originally intended:
(i)could, when the original declaration was lodged, have been presented to the same customs office: and
(ii)have been declared for the same customs procedure as that originally intended.
The customs authorities may allow the time limit referred to above to be exceeded in duly substantiated exceptional cases;]
[F42in the case of mail order goods which are returned, the customs authorities shall invalidate the declarations of release for free circulation if a request to that effect is made within three months of the date of acceptance of the declaration, provided that the goods have been exported to the original supplier's address or to another address indicated by the said supplier;]
[F41where a retroactive authorisation is granted in accordance with:
Article 294 for release for free circulation with a favourable tariff treatment or at a reduced or zero rate of duty on account of the end-use of the goods, or
Article 508 for a customs procedure with economic impact;]
where the goods have been declared for export or for the outward processing procedure, the declaration shall be invalidated provided that:
(a)in the case of goods which are subject to export duty, to an application for the repayment of import duty, to refunds or other export amounts or to other special measures on export:
the declarant provides the customs office of export with evidence that the goods have not left the customs territory of the Community,
the declarant returns to the said office all copies of the customs declaration, together with any other documents issued to him on acceptance of the declaration,
the declarant provides the customs office of export with evidence that any refunds and other amounts granted on the strength of the export declaration for the goods in question have been repaid or that the necessary measures have been taken by the departments concerned to ensure that they are not paid, and
the declarant, in accordance with the provisions in force, complies with any other obligations laid down by the customs office of export to regularize the position of the goods.
Invalidation of the declaration shall entail cancellation of any adjustments made on an export licence or advance-fixing certificate presented in support of the declaration.
Where the goods declared for export are required to leave the customs territory of the Community by a specified time limit, failure to comply with that time limit shall entail invalidation of the relevant declaration;
(b)[F31in the case of other goods, the customs office of export has been informed, in accordance with Article 792a(1), or considers, in accordance with Article 796e(2), that the goods declared have not left the customs territory of the Community;]
in so far as the re-export of the goods entails the lodging of a declaration, (2) above shall apply mutatis mutandis;
where Community goods have been placed under the customs warehousing procedure within the meaning of Article 98 (1) (b) of the Code, invalidation of the declaration of entry for that procedure may be requested and effected provided that the measures provided for in the relevant legislation in the event of failure to comply with the treatment or use prescribed have been taken.
If, on the expiry of the period laid down for the goods to remain under the customs warehousing procedure, no application has been made for their assignment to a treatment or use provided for in the relevant legislation, the customs authorities shall take the measures provided for in that legislation.
Textual Amendments
F8 Inserted by Commission Regulation (EC) No 3665/93 of 21 December 1993 amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code.
F31 Substituted by Commission Regulation (EC) No 312/2009 of 16 April 2009 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
[F8Article 252 U.K.
Where the customs authorities sell Community goods in accordance with point (b) of Article 75 of the code, this shall be done in accordance with the procedures in force in the Member States.]
Textual Amendments
TITLE IXU.K.SIMPLIFIED PROCEDURES
[F8CHAPTER 1 U.K. General provisions]
[F5Section 1 U.K. General]
Article 253U.K.
1.The procedure for incomplete declarations shall allow the customs authorities to accept, in a duly justified case, a declaration which does not contain all the particulars required, or which is not accompanied by all documents necessary for the customs procedure in question.
2.The simplified declaration procedure shall enable goods to be entered for the customs procedure in question on presentation of a simplified declaration with subsequent presentation of a supplementary declaration which may be of a general, periodic or [X5recapitulative] nature, as appropriate.
3.The local clearance procedure shall enable the entry of goods for the customs procedure in question to be carried out at the premises of the person concerned or at other places designated or approved by the customs authorities.
[F54. Any person may apply for an authorisation for the simplified declaration or the local clearance procedure, to be granted to himself for his own use or for use as a representative, provided satisfactory records and procedures are in place allowing the authorising customs authority to identify the persons represented and to perform appropriate customs controls.
Such application may also concern an integrated authorisation without prejudice to Article 64 of the Code.
5. The use of the simplified declaration or the local clearance procedure is conditional on the provision of a guarantee for import duties and other charges.
6. The holder of the authorisation shall comply with the conditions and criteria laid down in this Chapter and the obligations resulting from the authorisation, without prejudice to the obligations of the declarant, and the rules governing the incurrence of a customs debt.
7. The holder of the authorisation shall inform the authorising customs authority of all factors arising after the authorisation is granted which may influence its continuation or content.
8. A reassessment of an authorisation for the simplified declaration or the local clearance procedure shall be carried out by the authorising customs authority in the following cases:
(a) major changes to the relevant Community legislation;
(b) reasonable indication that the relevant conditions are no longer met by the authorisation holder.
In the case of an authorisation for the simplified declaration or the local clearance procedure issued to an applicant established for less than three years, close monitoring shall take place during the first year after issue.]
Editorial Information
[F8Article 253a U.K.
Where a simplified procedure is applied using data-processing systems to produce customs declarations or using a data-processing technique, the provisions referred to in Articles 199 (2) and (3), 222, 223 and 224 shall apply mutatis mutandis .]
[F5Section 2 U.K. Granting, suspension, revocation of authorisations for the simplified declaration or the local clearance procedure
Article 253b U.K.
1. Applications for authorisation of the simplified declaration or the local clearance procedure shall be made using the model application form set out in Annex 67 or the corresponding electronic format.
2. Where the authorising customs authority establishes that the application does not contain all the particulars required, it shall, within 30 calendar days of receipt of the application, ask the applicant to supply the relevant information, stating the grounds for its request.
3. The application shall not be accepted if:
(a) it does not comply with paragraph 1;
(b) it has not been submitted to the competent customs authorities;
(c) the applicant has been convicted of a serious criminal offence linked to the economic activity of the applicant;
(d) the applicant is subject to bankruptcy proceedings at the time of the submission of the application.
4. Before granting an authorisation for the simplified declaration or the local clearance procedure the customs authorities shall audit the applicant's records, unless the results of a previous audit can be used.
Article 253c U.K.
1. Authorisation for the simplified declaration procedure shall be granted provided that the conditions and criteria laid down in Article 14h, with the exception of paragraph 1(c), in points (d), (e) and (g) of Article 14i and in Article 14j are fulfilled.
Authorisation for the local clearance procedure shall be granted provided that the conditions and criteria laid down in Article 14h, with the exception of paragraph 1(c), in Article 14i and in Article 14j are fulfilled.
For the granting of the authorisations referred to in the first and second subparagraphs, the customs authorities shall apply Article 14a(2) and use the authorisation form set out in Annex 67.
2. Where the applicant holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the conditions and criteria referred to in paragraph 1 of this Article are deemed to be fulfilled.
Article 253d U.K.
1. An authorisation for the simplified declaration or the local clearance procedure shall be suspended by the authorising customs authority where:
(a) non-compliance with the conditions and criteria referred to in Article 253c(1) has been detected;
(b) the customs authorities have sufficient reason to believe that an act, which gives rise to criminal court proceedings and is linked to an infringement of the customs rules, has been perpetrated by the holder of the authorisation or another person referred to in points (a), (b) or (d) of Article 14h(1).
However, in the case referred to in point (b) of the first subparagraph of this Article, the authorising customs authority may decide not to suspend an authorisation for the simplified declaration or the local clearance procedure if it considers an infringement to be of negligible importance in relation to the number or size of the customs related operations and not to create doubts concerning the good faith of the holder of the authorisation.
Before taking a decision, the authorising customs authority shall communicate its findings to the holder of the authorisation. The holder of the authorisation shall be entitled to regularise the situation and/or express his point of view within 30 calendar days starting from the date of communication.
2. If the holder of the authorisation does not regularise the situation referred to in point (a) of the first subparagraph of paragraph 1 within the period of 30 calendar days the authorising customs authority shall notify the holder of the authorisation that the authorisation for the simplified declaration or local clearance procedure is suspended for a period of 30 calendar days to enable the holder of the authorisation to take the required measures to regularise the situation.
3. In the cases referred to in point (b) of the first subparagraph of paragraph 1, the authorising customs authority shall suspend the authorisation until the end of the court proceedings. It shall notify the holder of the authorisation to that effect.
4. Where the holder of the authorisation has been unable to regularise the situation within 30 calendar days but can provide evidence that the conditions can be met if the suspension period is extended, the authorising customs authority shall suspend the authorisation for the simplified declaration or the local clearance procedure for a further 30 calendar days.
5. The suspension of an authorisation shall not affect any customs procedure that has already begun before the date of suspension but has not yet been completed.
Article 253e U.K.
1. When the holder of the authorisation has, to the satisfaction of the authorising customs authority, taken the necessary measures to comply with the conditions and criteria that have to be met in the authorisation for the simplified declaration or the local clearance procedure, the authorising customs authority shall withdraw the suspension and inform the holder of the authorisation. The suspension may be withdrawn before the expiry of the time limit laid down in Article 253d(2) or (4).
2. If the holder of the authorisation fails to take the necessary measures within the suspension period provided for in Article 253d(2) or (4), Article 253g shall apply.
Article 253f U.K.
1. Where a holder of an authorisation is temporarily unable to meet any of the conditions and criteria laid down for an authorisation for the simplified declaration or the local clearance procedure, he may request a suspension of the authorisation. In such cases, the holder of an authorisation shall notify the authorising customs authority, specifying the date when he will be able to meet the conditions and criteria again. He shall also notify the authorising customs authority of any planned measures and their timescale.
2. If the holder of the authorisation fails to regularise the situation within the period set out in his notification, the authorising customs authority may grant a reasonable extension, provided that the holder of the authorisation has acted in good faith.
Article 253g U.K.
Without prejudice to Article 9 of the Code and Article 4 of this Regulation, an authorisation for the simplified declaration or local clearance procedure shall be revoked by the authorising customs authority in the following cases:
where the holder of the authorisation fails to regularise the situation referred to in Articles 253d(2) and 253f(1);
where serious or repeated infringements related to the customs rules have been committed by the holder of the authorisation or other persons referred to in points (a), (b) or (d) of Article 14h(1) and there is no further right of appeal;
upon request of the holder of the authorisation.
However, in the case referred to in point (b) of the first subparagraph, the authorising customs authority may decide not to revoke the authorisation for the simplified declaration or the local clearance procedure if it considers the infringements to be of negligible importance in relation to the number or size of the customs related operations and not to create doubts concerning the good faith of the holder of the authorisation.]
[F5CHAPTER 1A U.K. Single authorisation for the simplified declaration or the local clearance procedure
Section 1 U.K. Application procedure
Article 253h U.K.
1. The application for a single authorisation for the simplified declaration or the local clearance procedure shall be submitted to one of the customs authorities referred to in Article 14d(1) and (2).
However, where the authorisation for the simplified declaration or the local clearance procedure is requested in the context of, or following, an application for a single authorisation for end-use or for a customs procedure with economic impact, Article 292(5) and (6) or Articles 500 and 501 shall apply.
2. If a part of the relevant records and documentation is kept in a Member State other than the Member State of application, the applicant shall duly complete boxes 5a, 5b and 7 of the application form of which the model is set out in Annex 67.
3. The applicant shall provide a readily accessible central point or nominate a contact person within the administration of the applicant in the Member State of application, in order to make available to the customs authorities all of the information necessary for proving compliance with the requirements for granting the single authorisation.
4. Applicants shall, to the extent possible, submit necessary data to the customs authorities by electronic means.
5. Until the introduction of an electronic data exchange system between the Member States involved, which is necessary for the purposes of the relevant customs procedure, the authorising customs authority may reject applications made under paragraph 1 if the single authorisation would create a disproportionate administrative charge.
Article 253i U.K.
1. Member States shall communicate to the Commission a list of customs authorities referred to in Article 253h(1), to which applications have to be made and any subsequent changes thereto. The Commission shall make such information available on the Internet. These authorities shall act as the authorising customs authorities of single authorisations for the simplified declaration and the local clearance procedure.
2. Member States shall nominate a central office responsible for the information exchange between Member States and between Member States and the Commission, and shall communicate that office to the Commission.
Section 2 U.K. Issuing procedure
Article 253j U.K.
1. Where a single authorisation for the simplified declaration or the local clearance procedure is applied for, the authorising customs authority shall make available the following information to the other customs authorities concerned:
(a) the application;
(b) the draft authorisation;
(c) all necessary information for granting the authorisation.
It shall be made available using the communication system referred to in Article 253m once this system is available.
2. The information referred to in points (a), (b) and (c) of paragraph 1 shall be made available by the authorising customs authority within the following time limits:
(a) 30 calendar days, if the applicant has been previously granted the simplified declaration or the local clearance procedure or an AEO certificate referred to in point (a) or (c) of Article 14a(1);
(b) 90 calendar days in all other cases.
Where the authorising customs authority is unable to meet those time limits, it may extend them by 30 calendar days. In such cases, the authorising customs authority shall, before the expiry of those time limits, inform the applicant of the reasons for the extension.
The time limit shall run from the date on which the authorising customs authority receives all the necessary information referred to in points (a), (b) and (c) of paragraph 1. The authorising customs authority shall inform the applicant that the application has been accepted and the date from which the time limit will run.
3. Until 31 December 2009 , the maximum periods of 30 or 90 calendar days provided for in the first subparagraph of paragraph 2 shall be replaced by 90 or 210 calendar days.
Article 253k U.K.
1. The authorising customs authority of the Member State where the application has been made and the customs authorities of the other Member States involved in the single authorisation applied for shall cooperate in the setting up of the operational and reporting requirements, including a control plan for the supervision of the customs procedure operated under the single authorisation. However, the data to be exchanged for the purposes of the customs procedure(s) between the customs authorities concerned shall not exceed that laid down in Annex 30A.
2. The customs authorities of the other Member States concerned by the single authorisation applied for shall notify the authorising customs authority of any objections within 30 calendar days of the date on which the draft authorisation was received. If additional time is needed for this notification, the authorising customs authority shall be informed as soon as possible and in any event within this time limit. This additional time limit may be extended by no more than 30 calendar days. Where an extension is agreed, the authorising customs authority shall communicate the extension of the time limit to the applicant.
Where objections are notified and no agreement between the customs authorities is reached within that period, the application shall be rejected to the extent to which objections were raised.
If the customs authority consulted fails to respond within the time limit(s) laid down in the first subparagraph, the authorising customs authority may assume that no objections exist with regard to issuing such authorisation, while the responsibility remains with the customs authority consulted.
3. Before the partial or complete rejection of an application, the authorising customs authority shall communicate the reasons on which they intend to base their decision to the applicant, who shall be given the opportunity to express his point of view within 30 calendar days from the date on which the communication was made.
Article 253l U.K.
1. Where a single authorisation is applied for by an applicant who holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the authorisation shall be granted when the necessary exchange of information has been arranged between:
(a) the applicant and the authorising customs authority;
(b) the authorising authority and the other customs authorities concerned by the single authorisation applied for.
In cases where the applicant does not hold an AEO certificate referred to in point (a) or (c) of Article 14a(1), the authorisation shall be granted where the authorising customs authority is satisfied that the applicant will be able to meet the conditions and criteria for the authorisation laid down or referred to in Articles 253, 253a and 253c, and when the necessary exchange of information referred to in the first subparagraph of this paragraph has been arranged.
2. The authorising customs authority shall, after receiving consent or no reasoned objections from the other customs authorities concerned, issue the authorisation in accordance with the authorisation form laid down in Annex 67, within 30 calendar days following the expiry of the periods laid down in Article 253k(2) or (3).
The authorising customs authority shall make the authorisation available to the customs authorities in the participating Member States, using the information and communication system referred to in Article 253m once it is available.
3. Single authorisations for the simplified declaration and the local clearance procedure shall be recognised in all Member States detailed in box 10 or box 11, or in both of them, of the authorisation as applicable.
Section 3 U.K. Information exchange
Article 253m U.K.
1. An electronic information and communication system, defined by the Commission and the customs authorities in agreement with each other, shall be used, once it is available, for the information and communication process between the customs authorities and to inform the Commission and economic operators. The information provided to economic operators shall be limited to the non-confidential data defined in Title II, point 16, of the Explanatory Notes to the application form for simplified procedures set out in Annex 67.
2. The Commission and the customs authorities shall, using the system referred to in paragraph 1, exchange, store, and have access to the following information:
(a) the data of the applications;
(b) the information required for the issuing process;
(c) the single authorisations issued for the procedures referred to in Article 1(13) and (14) and, where applicable, their amendment, suspension and revocation;
(d) the results of a reassessment in accordance with Article 253(8).
3. The Commission and the Member States may disclose to the public, via the Internet, the list of single authorisations, as well as the non-confidential data defined in Title II, point 16, of the Explanatory Notes to the application form for simplified procedures set out in Annex 67 with prior agreement of the authorisation holder. The list shall be updated.]
CHAPTER 2U.K.Declarations for release for free circulation
Section 1U.K.Incomplete declarations
[F3Article 254 U.K.
If the declarant so requests, the customs authorities may accept declarations for release for free circulation which do not contain all the particulars set out in Annex 37.
However, those declarations shall contain at least the particulars for an incomplete declaration set out in Annex 30A.]
Textual Amendments
Article 255U.K.
1.Declarations for release for free circulation which the customs authorities may accept at the declarant's request without their being accompanied by certain of the necessary supporting documents shall be accompanied at least by those documents which must be produced before the goods declared can be released for free circulation.
2.By way of derogation from paragraph 1, a declaration not accompanied by one or more of the documents required before the goods can be released for free circulation may be accepted once it is established to the satisfaction of the customs authorities that:
(a)the document concerned exists and is valid;
(b)it could not be annexed to the declaration for reasons beyond the declarant's control;
(c)any delay in accepting the declaration would prevent the release of the goods for free circulation or make them liable to a higher rate of duty.
Data relating to missing documents shall in all cases be indicated in the declaration.
Article 256U.K.
1.The period allowed by the customs authorities to the declarant for the communication of particulars or production of documents missing at the time when the declaration was accepted may not exceed one month from the date of such acceptance.
[F21In the case of a document required for the application of a reduced or zero rate of import duty, where the customs authorities have good reason to believe that the goods covered by the incomplete declaration may qualify for such reduced or zero rate of duty, a period longer than that provided for in the first subparagraph may, at the declarant's request, be granted for the production of the document, if justified in the circumstances. That period may not exceed four months from the date of acceptance of the declaration. It cannot be extended.]
Where the missing particulars to be communicated or documents to be supplied concern customs value, the customs authorities may, where this proves absolutely necessary, set a longer time limit or extend the period previously set. The total period allowed shall take account of the prescribed periods in force.
[F422. Where a reduced or zero rate of import duty is applicable to goods released for free circulation within tariff quotas or, provided that the levying of normal import duties is not re-introduced, within tariff ceilings or other preferential tariff measures, the benefit of the tariff quota or preferential tariff measure shall only be granted after presentation to the customs authorities of the document on which the granting of the reduced or zero rate is conditional. The document must in any case be presented:
before the tariff quota has been exhausted, or
in other cases, before the date on which a Community measure re-introduces the levying of normal import duties.]
3.Subject to paragraphs 1 and 2, the document on whose presentation the granting of the reduced or zero rate of import duty is conditional may be produced after the expiry date of the period for which the reduced or zero rate was set, provided the declaration in respect of the goods in question was accepted before that date.
Textual Amendments
Article 257U.K.
1.The customs authorities' acceptance of an incomplete declaration shall not prevent or delay the release of the goods thus declared, unless other grounds exist for so doing. Without prejudice to the provisions of Article 248, release shall take place in accordance with the conditions laid down in paragraphs 2 to 5 below.
2.Where the late production of particulars or of a supporting document missing at the time when a declaration is accepted cannot affect the amount of duties to which the goods covered by the said declaration are liable, the customs authorities shall immediately enter in the accounts the sum payable, calculated in the usual manner.
3.Where, pursuant to Article 254, a declaration contains a provisional indication of value, the customs authorities shall:
enter immediately in the accounts the amount of duties determined on the basis of this indication,
require, if necessary, the lodging of a security adequate to cover the difference between that amount and the amount to which the goods may ultimately be liable.
4.Where, in circumstances other than those referred to in paragraph 3, the late production of particulars or of a supporting document missing at the time when a declaration is accepted may affect the amount of duties to which the goods covered by the said declaration are liable:
(a)if late production of any missing particulars or document may lead to the application of duty at a reduced rate, the customs authorities shall:
(a)immediately enter in the accounts the import duties payable at the reduced rate,
require the lodging of a security covering the difference between that sum and the sum which would be payable were the import duties on the goods in question calculated at the normal rate;
(b)if the late production of any missing particulars or document may lead to admission of the goods with total relief from duties, the customs authorities shall require the lodging of a security covering the amount which would be payable were the duties charged at the normal rate.
5.Without prejudice to any subsequent changes which may arise, particularly as a result of the final determination of the customs value, the declarant shall have the option, instead of lodging a security, of requesting the immediate entry in the accounts:
where the second indent of paragraph 3 or the second indent of paragraph 4 (a) applies, of the amount of duties to which the goods may ultimately be liable, or
where paragraph 4 (b) applies, of the amount of duties calculated at the normal rate.
Article 258U.K.
If, at the expiry of the period referred to in Article 256, the declarant has not supplied the details necessary for the final determination of the customs value of the goods, or has failed to provide the missing particulars or documents, the customs authorities shall immediately enter in the accounts as duties to which the goods in question are subject the amount of the security provided in accordance with the provisions of the second indent of Article 257 (3), the second indent of Article 257 (4) (a) or Article 257 (4) (b).
Article 259U.K.
An incomplete declaration accepted under the conditions set out in Articles 254 to 257 may be either completed by the declarant or, by agreement with the customs authorities, replaced by another declaration which complies with the conditions laid down in Article 62 of the Code.
In both cases, the operative date for the fixing of any duties and the application of other provisions governing the release of goods for free circulation shall be the date of acceptance of the incomplete declaration.
Section 2U.K.Simplified declaration procedure
Article 260U.K.
1.[F37An applicant] shall, upon written request containing all the necessary information, be authorized in accordance with the conditions and in the manner laid down in Articles 261 and 262, to make the declaration for release for free circulation in a simplified form when goods are presented to customs.
[F32. Such simplified declaration shall contain at least the particulars for a simplified import declaration set out in Annex 30A.]
3.Where circumstances permit, the customs authorities may allow the request for release for free circulation referred to in the second indent of paragraph 2 to be replaced by a general request in respect of release operations to take place over a given period. A reference to the authorization granted in response to such general request shall be entered on the commercial or administrative document presented pursuant to paragraph 1.
4.The simplified declaration shall be accompanied by all documents the production of which may be required to secure the release of the goods for free circulation. Article 255 (2) shall apply.
5.This Article shall be without prejudice to Article 278.
Textual Amendments
[F37Article 261 U.K.
1. Authorisation to use the simplified declaration procedure shall be granted to the applicant if the conditions and criteria referred to in Articles 253, 253a, and 253c are fulfilled.
2. Where the applicant holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the authorising customs authority shall grant the authorisation when the necessary exchange of information has been arranged between the applicant and the authorising customs authority. All the conditions and criteria referred to in paragraph 1 of this Article shall be deemed to be met.]
Textual Amendments
Article 262U.K.
[F31. The authorisation referred to in Article 260 shall contain the following particulars:
(a) the customs office(s) competent to accept simplified declarations;
(b) the goods to which it applies; and
(c) a reference to the guarantee to be provided by the person concerned to cover any customs debt which may arise.
It shall also specify the form and content of the supplementary declarations, and shall set the time-limits within which they must be lodged with the customs authority designated for this purpose.]
2.The customs authorities may waive the presentation of the supplementary declaration where the simplified declaration concerns goods the value of which is below the statistical threshold laid down by the Community provisions in force and the simplified declaration already contains all the information needed for release for free circulation.
Textual Amendments
Section 3U.K.Local clearance procedure
Article 263U.K.
Authorization to use the local clearance procedure shall be granted in accordance with the conditions and in the manner laid down in Articles 264 to 266 to any person wishing to have goods released for free circulation at his premises or at the other places referred to in Article 253 and who submits to the customs authorities a written request to this end containing all the particulars necessary for the grant of the authorization:
in respect of goods subject either to the Community or common transit procedure and for which the person referred to above is authorized to use the simplified procedures to be carried out at the office of destination in accordance with [F43Articles 406, 407 and 408],
in respect of goods previously placed under a customs procedure with economic impact, without prejudice to Article 278,
in respect of goods which, after having been presented to customs pursuant to Article 40 of the Code, are consigned to those premises or places in accordance with a transit procedure other than that referred to in the first indent,
in respect of goods which are brought into the customs territory of the Community with an exemption from the requirement that they be presented to customs, pursuant to Article 41 (b) of the Code.
Textual Amendments
[F37Article 264 U.K.
1. Authorisation to use the local clearance procedure shall be granted to the applicant if the conditions and criteria referred to in Articles 253, 253a and 253c are fulfilled.
2. Where the applicant holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the authorising customs authority shall grant the authorisation when the necessary exchange of information has been arranged between the applicant and the authorising customs authority. All the conditions and criteria referred to in paragraph 1 of this Article shall be deemed to be met.]
Textual Amendments
F44Article 265U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Article 266U.K.
[F451. To enable the customs authorities to satisfy themselves as to the proper conduct of operations, the holder of the authorization referred to in Article 263 shall:
(a) in the cases referred to in the first and third indents of Article 263:
where the goods are released for free circulation upon their arrival at the place designated for that purpose:
duly notify the customs authorities of such arrival in the form and the manner specified by them, for the purpose of obtaining release of the goods, and
enter the goods in his records;
where release for free circulation is preceded by temporary storage of the goods within the meaning of Article 50 of the Code at the same place, before expiry of the time-limit set under Article 49 of the Code:
duly notify the customs authorities, in the form and the manner specified by them, of his desire to have the goods released for free circulation, for the purpose of obtaining release of the goods, and
enter the goods in his records;
(b) in the cases referred to in the second indent of Article 263:
(b) duly notify the customs authorities, in the form and the manner specified by them, of his desire to have the goods released for free circulation, for the purpose of obtaining release of the goods, and
enter the goods in his records.
The notification referred to in the first indent shall not be required where the goods to be released for free circulation have already been placed under the customs warehousing procedure in a type D warehouse;
(c) in the cases referred to in the fourth indent of Article 263, upon arrival of the goods at the place designated for that purpose:
(c) enter the goods in his records;
(d) make available to the customs authorities, from the time of the entry in the records referred to in points (a), (b) and (c), all documents, the production of which is required for the application of the provisions governing release for free circulation.]
2.On condition that checks on the proper conduct of operations are not thereby affected, the customs authorities may:
[F45(a) permit the notification referred to in points (a) and (b) of paragraph 1 to be effected as soon as the arrival of the goods becomes imminent;]
(b)in certain special circumstances, where the nature of the goods in question and the rapid turnover so warrant, exempt the holder of the authorization from the requirement to notify the competent customs office of each arrival of goods, provided that he supplies the said office with all the information it considers necessary to enable it to exercise its right to examine the goods should the need arise.
In this case, entry of the goods in the records of the person concerned shall be equivalent to release.
[F33. The entry in the records referred to in points (a), (b) and (c) of paragraph 1 may be replaced by any other formality offering similar guarantees requested by the customs authorities. This entry shall indicate the date on which it is made and contain at least the particulars for a declaration under the local clearance procedure set out in Annex 30A.]
Textual Amendments
Article 267U.K.
The authorization referred to in Article 263 shall lay down the specific rules for the operation of the procedure and in particular shall stipulate:
the goods to which it applies,
the form of the obligations referred to in Article 266 and the reference to the guarantee to be provided by the person concerned,
the time of release of the goods,
the time limit within which the supplementary declaration must be lodged with the competent customs office designated for that purpose,
the conditions under which goods are to be covered by general, periodic or recapitulative declarations, as appropriate.
CHAPTER 3U.K.Declarations for a customs procedure with economic impact
Section 1U.K.Entry for a customs procedure with economic impact
Subsection 1U.K.Entry for the customs warehousing procedure
A.U.K.Incomplete declarations
Article 268U.K.
[F31. If the declarant so requests the customs office of entry may accept declarations for the customs warehousing procedure which do not contain all the particulars set out in Annex 37.
However, those declarations shall contain at least the particulars for an incomplete declaration set out in Annex 30A.]
2.Articles 255, 256 and 259 shall apply mutatis mutandis.
3.This Article shall not apply to declarations for the procedure for the Community agricultural products referred to in [F40Article 524].
Textual Amendments
B.U.K.Simplified declaration procedure
Article 269U.K.
[F371. Authorisation to use the simplified declaration procedure shall be granted to the applicant in accordance with the conditions and criteria and in the manner laid down in Articles 253, 253a and 253c and 270.]
2.Where this procedure is applied in a type D warehouse the simplified declaration shall also include the nature of the goods concerned, in sufficient detail to permit their immediate and unambiguous classification, and their customs value.
[F83. The procedure referred to in paragraph 1 shall not apply to Type F warehouses nor to the entry for the procedure of the Community agricultural products referred to in [F40Article 524] in any type of warehouse.
[F134. The procedure referred to in the second indent of paragraph 1 shall apply to Type B warehouses except that it shall not be possible to use a commercial document. Where the administrative document does not contain all the particulars shown in Annex 37, Title I(B), these should be supplied on the accompanying application.] ]
Textual Amendments
F8 Inserted by Commission Regulation (EC) No 3665/93 of 21 December 1993 amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code.
F13 Substituted by Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).
Article 270U.K.
1.The application referred to in Article 269 (1) shall be made in writing and contain all the particulars necessary for the grant of the authorization.
Where circumstances permit, the application referred to in Article 269 (1) may be replaced by a general request in respect of operations to take place over a given period.
In this case the application shall be made under the conditions laid down in [F40Articles 497, 498 and 499] and shall be submitted with the application to operate the customs warehouse or as a modification to the initial authorization, to the customs authority which issued the authorization for the procedure.
F442.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F443.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F444.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F375. Where the applicant holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the authorising customs authority shall grant the authorisation when the necessary exchange of information has been arranged between the applicant and the authorising customs authority. All conditions and criteria referred to in paragraph 1 of this Article shall be deemed to be met.]
Textual Amendments
F37 Substituted by Commission Regulation (EC) No 1192/2008 of 17 November 2008 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
[F3Article 271 U.K.
The authorisation referred to in Article 269(1) shall lay down the specific rules for the operation of the procedure, including the customs office(s) of entry for the procedure.
It shall not be necessary to provide a supplementary declaration.]
Textual Amendments
C.U.K.Local clearance procedure
Article 272U.K.
1.Authorization to use the local clearance procedure shall be granted according to the conditions and in the manner laid down in paragraph 2 and Articles 273 and 274.
[F12. The local clearance procedure shall not apply to type B and F warehouses nor to the entry of the Community agricultural products referred to in [F40Article 524] for the procedure in any type of warehouse.
3. Article 270 shall apply mutatis mutandis .]
Textual Amendments
Article 273U.K.
1.In order to allow the customs authorities to ensure the proper conduct of operations, the holder of by the authorization shall, upon arrival of the goods at the place designated for that purpose:
(a)duly notify such arrival to the supervising office in the form and manner specified by it;
(b)to make entries in the stock records;
(c)keep at the disposal of the supervising office all documents concerning the entry of the goods for the procedure.
The entry in the stock records referred to in (b) shall contain at least some of the particulars used to identify the goods commercially, including their quantity.
2.Article 266 (2) shall apply.
Article 274U.K.
The authorization referred to in Article 272 (1) shall lay down the specific rules for the operation of the procedure and shall specify in particular:
the goods to which it applies,
the form of the obligations referred to in Article 273,
the time of release of the goods.
A supplementary declaration need not be required.
Subsection 2U.K.Entry for the inward processing, processing under customs control or temporary importation procedures
A.U.K.Incomplete declarations
Article 275U.K.
[F31. If the declarant so requests the customs office of entry may accept declarations for placing goods under a customs procedure with economic impact other than outward processing or customs warehousing which do not contain all the particulars set out in Annex 37 or which are not accompanied by certain documents referred to in Article 220.
However, those declarations shall contain at least the particulars for an incomplete declaration set out in Annex 30A.]
2.Articles 255, 256 and 259 shall apply mutatis mutandis.
3.In cases of entry for the inward processing procedure, drawback system, Articles 257 and 258 shall also apply mutatis mutandis.
Textual Amendments
B.U.K.Simplified declaration and local clearance procedures
Article 276U.K.
The provisions of Articles 260 to 267 and of Article 270 shall apply mutatis mutandis to goods declared for the customs procedures with economic impact covered by this subsection.
Subsection 3U.K.Goods declared for the outward processing procedure
Article 277U.K.
The provisions of Articles 279 to 289 applying to goods declared for export shall apply mutatis mutandis to goods declared for export under the outward processing procedure.
[F41Subsection 4 U.K. Common provisions
Article 277a U.K.
Where two or more authorisations concerning customs procedures with economic impact are granted to the same person, and one procedure is discharged by the entry for another procedure using the local clearance procedure, a supplementary declaration need not be required.]
Section 2U.K.Discharge of a customs procedure with economic impact
Article 278U.K.
1.In cases of discharge of a customs procedure with economic impact other than the outward processing and customs warehousing procedures, the simplified procedures for release for free circulation, export and re-exportation may be applied. In the case of re-exportation, the provisions of Articles 279 to 289 shall apply mutatis mutandis.
2.The simplified procedures referred to in Articles 254 to 267 may be applied to release of goods for free circulation under the outward processing procedure.
3.In cases of discharge of the customs warehousing procedure, the simplified procedures for release for free circulation, export or re-export may be applied.
However:
(a)for goods entered for the procedure in a type F warehouse no simplified procedure may be authorized;
(b)for goods entered for the procedure in a type B warehouse only incomplete declarations and the simplified declaration procedure shall apply;
(c)issue of an authorization for a type D warehouse shall entail the automatic application of the local clearance procedure for release for free circulation.
However, in cases where the person concerned wishes to benefit from application of items of charge which cannot be checked without a physical examination of the goods, this procedure may not be applied. In this case, other procedures involving presentation of the goods to customs may be used;
[F40(d) no simplified procedure shall apply for Community agricultural goods referred to in Article 524 entered for the customs warehousing procedure.]
Textual Amendments
CHAPTER 4U.K.Export declarations
[F3Article 279 U.K.
1. The formalities to be carried out at the customs office of export as provided for in Article 792 may be simplified in accordance with this Chapter.
2. Articles 792 (4), 792a, 792b, 793 to 793c and, where appropriate, Articles 796a to 796e, shall apply to this Chapter.]
Textual Amendments
Section 1U.K.Incomplete declarations
[F3Article 280 U.K.
1. If the declarant so requests, the customs office of export may accept export declarations which do not contain all the particulars set out in Annex 37.
However, those declarations shall contain at least the particulars for an incomplete declaration set out in Annex 30A.
Where the goods are liable for export duties or subject to any other measures provided for under the common agricultural policy, the export declarations shall contain all the information required for the application of such duties or measures.
2. Articles 255 to 259 shall apply mutatis mutandis to export declarations.
Textual Amendments
Article 281 U.K.
1. Where Article 789 applies, the supplementary declaration may be lodged at the customs office responsible for the place where the exporter is established.
2. Where the subcontractor is established in a Member State other than that where the exporter is established, paragraph 1 shall only apply where the required data is exchanged electronically in accordance with Article 4d.
3. The incomplete export declaration shall specify the customs office where the supplementary declaration shall be lodged. The customs office which receives the incomplete export declaration shall communicate the particulars of the incomplete export declaration to the customs office where the supplementary declaration is to be lodged as provided for in paragraph 1.
4. In the cases referred to in paragraph 2, the customs office which has received the supplementary declaration shall immediately communicate the particulars of the supplementary declaration to the customs office where the incomplete export declaration has been lodged.]
Textual Amendments
Section 2U.K.Simplified declaration procedure
Article 282U.K.
[F371. Authorisation to use the simplified declaration procedure shall be granted to the applicant if the conditions and criteria referred to in Articles 261 and 262 applied mutatis mutandis are fulfilled.]
[F32. The simplified declaration shall contain at least the particulars for a simplified declaration set out in Annex 30A.
Articles 255 to 259 shall apply mutatis mutandis .]
Textual Amendments
Section 3U.K.Local clearance procedure
Article 283U.K.
On written request, authorization to use the local clearance procedure shall be granted under the conditions and in the manner laid down in Article 284 to any person, hereinafter referred to as an ‘approved exporter’, wishing to carry out export procedures at his premises or at the other places designated or approved by the customs authorities.
Article 284U.K.
Articles 264 and 265 shall apply mutatis mutandis.
[F3Article 285 U.K.
1. The approved exporter shall, before removal of the goods from the places referred to in Article 283, fulfil the following obligations:
(a) duly inform the customs office of export of such removal by lodging a simplified export declaration, as referred to in Article 282;
(b) make available to the customs authorities any documents required for the export of the goods.
2. The approved exporter may lodge a complete export declaration in place of the simplified export declaration. In this case, the requirement for a supplementary declaration, laid down in Article 76(2) of the Code, shall be waived.]
Textual Amendments
[F4Article 285a U.K.
1. The customs authorities may exempt the approved exporter from the requirement to lodge a simplified export declaration at the customs office of export for each removal of goods. This exemption shall be granted only if the approved exporter fulfils the following conditions:
(a) the approved exporter informs the customs office of export of each removal, in the manner and form specified by that office;
(b) the approved exporter supplies, or makes available, to the customs authorities all information they consider necessary for effective risk analysis before the removal of the goods from the places referred to in Article 283;
(c) the approved exporter enters the goods in his records.
The entry referred to in point (c) of the first subparagraph may be replaced by any other formality, required by the customs authorities, which offers similar guarantees. This entry shall indicate the date on which it is made and the particulars necessary for the identification of the goods.
2. In certain particular circumstances justified by the nature of the goods in question and the rapid turnover of export operations, the customs authorities may, until 30 June 2009 , exempt the approved exporter from the requirements set out in points (a) and (b) of the first subparagraph of paragraph 1, provided that he supplies the customs office of export with all the information it considers necessary to enable it to exercise its right to examine the goods, should the need arise, before the exit of the goods.
In this case, entry of the goods in the records of the approved exporter shall be equivalent to release.]
Textual Amendments
[F4Article 285b U.K.
1. The information referred to in point (a) of the first subparagraph of Article 285a(1) shall be given to the customs office of export by the deadlines provided for in Articles 592b and 592c.
2. The entry in the records referred to in point (c) of the first subparagraph of Article 285a(1) shall include the particulars for the local clearance procedure set out in Annex 30A.
3. The customs authorities shall ensure that the requirements of Articles 796a to 796e are met.]
Textual Amendments
Article 286U.K.
1.To check that the goods have actually left the customs territory of the Community, Copy No 3 of the Single Administrative Document shall be used as evidence of exit.
The authorization shall stipulate that Copy No 3 of the Single Administrative Document be authenticated in advance.
2.Prior authentication may be effected in one of the following ways:
(a)box A may be stamped in advance with the stamp of the competent customs office, and signed by an official from that office;
(b)the approved exporter may stamp the declaration using a special stamp conforming to the model shown in Annex 62.
The imprint of this stamp may be preprinted on the forms where the printing is entrusted to a printer approved for that purpose.
[F33. Before the departure of the goods the approved exporter shall fulfil the following requirements:
(a) carry out the procedures referred to in Article 285 or 285a;
(b) indicate on any accompanying document or any other medium replacing it the following particulars:
the reference to the entry in his records;
the date on which the entry referred to in point (i) was made;
the number of the authorisation;
the name of the issuing customs office.]
Textual Amendments
Article 287U.K.
[F31. The authorisation referred to in Article 283 shall specify detailed rules for the operation of the procedure and in particular the following:
(a) the goods to which it applies;
(b) the way the conditions laid down in Article 285a(1) are to be fulfilled;
(c) the way and the moment the goods are released;
(d) the content of any accompanying document or medium replacing it and the means by which it is to be validated;
(e) the procedure for presenting the supplementary declaration and the time limit within which it must be lodged.
Where Articles 796a to 796e apply, the release referred to in point (c) of the first subparagraph shall be granted in accordance with Article 796b.]
2.The authorization shall include an undertaking by the approved exporter to take all necessary measures to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the customs office of export or the imprint of the special stamp.
Textual Amendments
Section 4U.K.Provisions common to Sections 2 and 3
Article 288U.K.
1.Instead of the Single Administrative Document, Member States may allow a commercial or administrative document or any other medium to be used where the whole of an export operation is carried out on the territory of a single Member State, or whenever this possibility is provided for by means of agreements concluded between the administrations of the Member States concerned.
[F32. The document or medium referred to in paragraph 1 shall contain at least the particulars set out in Annex 30A for the procedure to be used. This document or medium shall be accompanied by a request for export.
The customs authorities may authorise the replacement of this request by a global request under condition that the economic operator has provided the customs authorities with the information they consider necessary for effective risk analysis and the examination of the goods. The global request shall cover export operations to be carried out over a given period. The declarant shall refer to the authorisation on the document or medium used for export.]
3.The commercial or administrative document shall be evidence of exit from the customs territory of the Community in the same way as Copy No 3 of the Single Administrative Document. Where other media are used, the arrangements for the exit endorsement shall be defined, where appropriate, in the agreement concluded between the administrations of the Member States concerned.
Textual Amendments
Article 289U.K.
Where the whole of an export operation takes place on the territory of a single Member State, that Member State may, in addition to the procedures referred to in Sections 2 and 3 and while ensuring compliance with Community policies, provide for other simplifications.
[F4However, the declarant shall make available to the customs authorities the necessary information for effective risk analysis and the examination of the goods before the exit of these goods.]
Textual Amendments
Textual Amendments
F4 Inserted by Commission Regulation (EC) No 1875/2006 of 18 December 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).
F25 Inserted by Commission Regulation (EC) No 215/2006 of 8 February 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation (EC) No 2286/2003 (Text with EEA relevance).