Commission Regulation (EEC) No 2454/93 (repealed)Show full title

Section 3 U.K. Local clearance procedure

Article 263 U.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 Articles 406 to 409,

• 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.

Article 264 U.K.

1. The authorization referred to in Article 263 shall be granted provided that:

• the applicant's records enable the customs authorities to carry out effective checks, in particular retrospective checks,

• it is possible to guarantee an effective check on compliance with import or export prohibitions or restrictions or any other provisions governing release for free circulation.

2. Authorization shall in principle be refused where the applicant:

• has committed a serious infringement or repeated infringements of customs rules,

• declares goods for release for free circulation only occasionally.

Article 265 U.K.

1. Without prejudice to Article 9 of the Code, the customs authorities may refrain from revoking the authorization when:

• the holder fulfils his obligations within any time limit set by them, or

• the failure to fulfil an obligation is without any real consequence for the correct operation of the procedure.

2. An authorization shall in principle be revoked where the case referred to in the first indent of Article 264 (2) arises.

3. An authorization may be revoked where the case referred to in the second indent of Article 264 (2) arises.

Article 266 U.K.

1. 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, upon arrival of the goods at the place designated for that purpose:

(a) duly notify the customs authorities of such arrival in the form and manner specified by them for the purpose of obtaining release of the goods;

(b) enter the said goods in his records. Such entry may be replaced by any other formality offering similar guarantees stipulated by the customs authorities. The entry shall indicate the date on which it is made and the particulars necessary for identification of the goods;

(c) make available to the customs authorities all documents the production of which may be required for the application of the provisions governing the release of goods for free circulation.

2. On condition that checks on the proper conduct of operations are not thereby affected, the customs authorities may:

(a) permit the notification referred to in paragraph 1 (a) 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.

Article 267 U.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.