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.]
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).
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
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.
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.
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.
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:
the exchange of EDI standard messages with the customs authorities;
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.
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.
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
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.
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.
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.
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.
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.
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.
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.]