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Commission Regulation (EEC) No 2454/93 (repealed)Show full title

Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)

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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.

1.Declarations for the customs warehousing procedure which the customs office of entry may accept at the declarant's request without their containing some of the particulars referred to in Annex 37 shall contain at least the particulars necessary for identification of the goods to which the declaration relates, including their quantity.

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 [F1Article 524].

Textual Amendments

Textual Amendments

B.U.K.Simplified declaration procedure
Article 269U.K.

[F21. 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.

[F33. 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 [F1Article 524] in any type of warehouse.

[F44. 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

Textual Amendments

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 [F1Articles 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.

F52.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F54.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F25. 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

Textual Amendments

Article 271U.K.

The authorization referred to in Article 269 (1) shall lay down the specific rules for the operation of the procedure, including:

  • the office(s) of entry for the procedure,

  • the form and content of the simplified declarations.

A supplementary declaration need not be provided.

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.

[F62. 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 [F1Article 524] for the procedure in any type of warehouse.

3. Article 270 shall apply mutatis mutandis .]

Textual Amendments

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.

[F41. Declarations of entry for a customs procedure with economic impact other than outward processing or customs warehousing which the customs office of entry for the procedure may accept, at the declarant's request, without their containing some of the particulars referred to in Annex 37 or without their being accompanied by certain documents referred to in Article 220 shall contain at least the particulars referred to in boxes 1 (first and second subdivisions), 14, 21 (nationality), 31, 37, 40 and 54 of the single administrative document and, in box 44, a reference to the authorisation, or a reference to the application where Article 508(1) applies.]

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

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.

[F7Subsection 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.]

Textual Amendments

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;

[F1(d) no simplified procedure shall apply for Community agricultural goods referred to in Article 524 entered for the customs warehousing procedure.]

Textual Amendments

Textual Amendments

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