Commission Regulation (EC) No 312/2009Show full title

Article 1

Regulation (EEC) No 2454/93 is amended as follows:

1.

in Article 1, the following points 16 and 17 are added:

‘16. EORI 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.

17. 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.’;

2.

in Part I, Title I, the following Chapter 6 is added:

‘CHAPTER 6 Registration and Identification System

Article 4k

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

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:

(a) he lodges in the Community a summary or customs declaration other than:

(i)

a customs declaration made in accordance with Articles 225 to 238; or

(ii)

a customs declaration made for the temporary importation procedure;

(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.

Article 4m

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

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

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

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

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

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

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

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).’;

3.

Article 181b is replaced by the following:

‘Article 181b

For the purposes of this Chapter and Annex 30A:

Carrier means

:

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.’;

4.

in Article 181c, the first paragraph is amended as follows:

(a)

point (e) is replaced by the following:

‘(e)

goods 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;’;

(b)

point (g) is replaced by the following:

‘(g)

goods 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;’;

(c)

point (j) is replaced by the following:

‘(j)

goods 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;’;

(d)

the following points (l) to (n) are added:

‘(l)

weapons 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;

(m)

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:

(i)

goods which were incorporated in such platforms, for the purposes of their construction, repair, maintenance or conversion;

(ii)

goods which were used to fit to or to equip the said platforms;

(iii)

provisions used or consumed on the said platforms; and

(iv)

non-hazardous waste products from the said platforms;

(n)

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.’;

(e)

the second paragraph is deleted;

5.

Article 183 is amended as follows:

(a)

in paragraph 2, the introductory phrase is replaced by the following:

‘The 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:’;

(b)

the following paragraphs 6 to 9 are added:

‘6. 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.’;

6.

Article 183b is replaced by the following:

‘Article 183b

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.’;

7.

Article 183d is replaced by the following:

‘Article 183d

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.’;

8.

in Article 184a(1), point (b) is replaced by the following:

‘(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;’;

9.

Article 184d is amended as follows:

(a)

in the second subparagraph of paragraph 2, the second sentence is replaced by the following:

‘Where 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.’;

(b)

paragraph 3 is replaced by the following:

‘3. 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.’;

10.

in Article 184e, the second and third paragraphs are replaced by the following:

‘Where 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.’;

11.

Article 184f is deleted;

12.

in Part I, Title VI, Chapter 1, the following Section 5 is inserted:

‘Section 5 Notification of arrival

Article 184g

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.’;

13.

Article 186 is replaced by the following:

‘Article 186

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.’;

14.

Article 189 is replaced by the following:

‘Article 189

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.’;

15.

in Article 251(2), point (b) is replaced by the following:

‘(b)

in 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.’;

16.

Article 592a is amended as follows:

(a)

point (e) is replaced by the following:

‘(e)

goods covered by a customs declaration made by any other act in accordance with Articles 231, 232(2) and 233, except pallets, containers, and means of road, rail, air, sea and inland waterway transport carried under a transport contract;’;

(b)

point (g) is replaced by the following:

‘(g)

goods for which an oral declaration is permitted in accordance with Articles 226, 227 and 229(2), except pallets, containers, and means of road, rail, air, sea and inland waterway transport carried under a transport contract;’;

(c)

point (j) is replaced by the following:

‘(j)

goods carried on board vessels of regular shipping services, duly certified in accordance with Article 313b; and goods on vessels or aircraft moving between Community ports or airports without any intervening call at any port or airport outside the customs territory of the Community;’;

(d)

the following points (k) to (m) are added:

‘(k)

weapons and military equipment brought out of 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;

(l)

the following goods brought out of the customs territory of the Community directly to drilling or production platforms operated by a person established in the customs territory of the Community:

(i)

goods to be used for construction, repair, maintenance or conversion of such platforms;

(ii)

goods to be used to fit or equip the said platforms;

(iii)

provisions to be used or consumed on the said platforms;

(m)

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.’;

17.

in Article 592b(1)(a), point (ii) is replaced by the following:

‘(ii)

for bulk/break bulk cargo, other than where point (iii) or (iv) applies, at least four hours before leaving the port in the customs territory of the Community;’;

18.

Article 592g is replaced by the following:

‘Article 592g

Where goods covered by an exemption, under Article 592a(c) to (m), from the requirement to lodge a customs declaration by the time limits set out in Articles 592b and 592c, are brought out of the customs territory of the Community, risk analysis shall be carried out upon presentation of the goods, where available on the basis of the customs declaration covering these goods.’;

19.

in Article 792a(1), the third sentence is deleted;

20.

Article 792b is replaced by the following:

‘Article 792b

Articles 796da and 796e shall apply mutatis mutandis in cases where a paper-based export declaration has been lodged.’;

21.

after Article 796d, the following Article 796da is inserted:

‘Article 796da

1. Where, after 90 days from the release of goods for export, the customs office of export has not received the “Exit results” message referred to in Article 796d(2), the customs office of export may, where needed, request the exporter or declarant to indicate the date at which and the customs office from where the goods have left the customs territory of the Community.

2. The exporter or declarant may, on his own initiative or following a request made in accordance with paragraph 1, inform the customs office of export that the goods have left the customs territory of the Community indicating the date at which and the customs office of exit from where the goods have left the customs territory of the Community and request from the customs office of export that the exit be certified. In this case, the customs office of export shall request the “Exit results” message from the customs office of exit, which shall respond within 10 days.

3. Where, in the cases referred to in paragraph 2, the customs office of exit does not confirm the exit of the goods within the time limit referred to in paragraph 2, the customs office of export shall inform the exporter or declarant.

The exporter or declarant may provide the customs office of export with evidence that the goods have left the customs territory of the Community.

4. The evidence referred to in paragraph 3 may be provided in particular by one of the following means or a combination thereof:

(a) a copy of the delivery note signed or authenticated by the consignee outside the customs territory of the Community;

(b) the proof of payment or the invoice or the delivery note duly signed or authenticated by the economic operator which brought the goods out of the customs territory of the Community;

(c) a declaration signed or authenticated by the company which brought the goods out of the customs territory of the Community;

(d) a document certified by the customs authorities of a Member State or a country outside the customs territory of the Community;

(e) economic operators records of goods supplied to oil and gas drilling and production platforms.’;

22.

Article 796e is replaced by the following:

‘Article 796e

1. The customs office of export shall certify the exit to the exporter or declarant in the following cases:

(a) it has received an “Exit results” message from the customs office of exit;

(b) it has, in the cases referred to in Article 796da(2), received no “Exit results” message from the customs office of exit within 10 days, but is satisfied that the evidence provided in accordance with Article 796da(4) is sufficient.

2. Where the customs office of export has, after a period of 150 days from the date of release of the goods for export, received neither an “Exit results” message from the customs office of exit nor satisfactory evidence in accordance with Article 796da(4), the customs office of export may consider this as information that the goods have not left the customs territory of the Community.

3. The customs office of export shall inform the exporter or declarant and the declared customs office of exit of the invalidation of the export declaration. The customs office of export shall inform the declared customs office of exit where it has accepted evidence in accordance with paragraph 1(b).’;

23.

Article 842a is amended as follows:

(a)

point (a) is replaced by the following:

‘(a)

the cases listed in Article 592a(a) to (m);’;

(b)

point (b) is deleted;

24.

in Article 842d(1), the second subparagraph is replaced by the following:

‘Article 592b(2) and (3) and Article 592c shall apply mutatis mutandis.’;

25.

the following Article 842f is inserted:

‘Article 842f

Where goods subject to an exit summary declaration have, after a period of 150 days from the date of lodging the declaration, not left the customs territory of the Community, the exit summary declaration shall be deemed not to have been lodged.’;

26.

Annex 30A is amended in accordance with Annex I to this Regulation;

27.

Annex 37 is amended in accordance with Annex II to this Regulation;

28.

Annex 38 is amended in accordance with Annex III to this Regulation;

29.

Annex 38d set out in Annex IV to this Regulation is inserted.