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Commission Implementing Regulation (EU) 2015/2447Show full title

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

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  1. Introductory Text

  2. TITLE I GENERAL PROVISIONS

    1. CHAPTER 1 Scope of the customs legislation, mission of customs and definitions

      1. Article 1.Definitions

    2. CHAPTER 2 Rights and obligations of persons with regard to the customs legislation

      1. Section 1 Provision of information

        1. Subsection 1 Formats and codes of common data requirements, data-exchange and storage

          1. Article 2. Formats and codes for common data requirements (Article 6(2) of the Code)

          2. Article 3.Security of electronic systems(Article 16(1) of the Code)

          3. Article 4.Storage of data(Article 16(1) of the Code)

          4. Article 5.Availability of electronic systems(Article 16(1) of the Code)

        2. Subsection 2 Registration of persons

          1. Article 6.Competent customs authority(Article 9 of the Code)

          2. Article 7.Electronic system relating to EORI number(Article 16 of the Code)

      2. Section 2 Decisions relating to the application of customs legislation

        1. Subsection 1 Decisions taken by the customs authorities

          1. Article 8.General procedure for the right to be heard(Article 22(6) of the Code)

          2. Article 9.Specific procedure for the right to be heard(Article 22(6) of the Code)

        2. Subsection 2 Decisions taken upon application

          1. Article 10.Electronic systems relating to decisions(Article 16(1) of the Code)

          2. Article 11.Customs authority designated to receive applications(Third subparagraph of Article 22(1) of the Code)

          3. Article 12.Acceptance of the application(Article 22(2) of the Code)

          4. Article 13.Storage of information relating to decisions(Article 23(5) of the Code)

          5. Article 14.Consultation between the customs authorities(Article 22 of the Code)

          6. Article 15.Revocation of a favourable decision(Article 28 of the Code)

        3. Subsection 3 Decisions relating to binding information

          1. Article 16.Application for a decision relating to binding information(Article 22(1) of the Code)

          2. Article 17.Consistency with existing BTI decisions(Article 22(3) of the Code)

          3. Article 18.Notification of BOI decisions(Article 6(3) of the Code)

          4. Article 19.Exchange of data relating to BOI decisions(Article 23(5) of the Code)

          5. Article 20.Monitoring of BTI decisions(Article 23(5) of the Code)

          6. Article 21.Electronic system relating to BTI(Articles 16(1) and 23(5) of the Code)

          7. Article 22.Extended use of decisions relating to binding information(Article 34(9) of the Code)

          8. Article 23.Actions to ensure the correct and uniform tariff classification or determination of origin(Article 34(10) of the Code)

      3. Section 3 Authorised economic operator

        1. Article 24.Compliance(Article 39(a) of the Code)

        2. Article 25.Satisfactory system of managing commercial and transport records(Article 39(b) of the Code)

        3. Article 26.Financial solvency(Article 39(c) of the Code)

        4. Article 27.Practical standards of competence or professional qualifications(Article 39(d) of the Code)

        5. Article 28.Security and safety standards(Article 39(e) of the Code)

        6. Article 29.Examination of the criteria(Article 22 of the Code)

        7. Article 30.Electronic system relating to the AEO status(Article 16(1) of the Code)

        8. Article 31.Consultation procedure and exchange of information between customs authorities(Article 22 of the Code)

        9. Article 32.Rejection of an application(Article 22 of the Code)

        10. Article 33.Combination of both types of authorisations(Article 38(3) of the Code)

        11. Article 34.Revocation of an authorisation(Article 28 of the Code)

        12. Article 35.Monitoring(Article 23(5) of the Code)

      4. Section 4 Control of goods

        1. Subsection 1 Customs controls and risk management

          1. Article 36.Electronic system relating to risk management and customs controls(Article 16(1) of the Code)

        2. Subsection 2 Cabin and hold baggage transported by air

          1. Article 37.Transit flights(Article 49 of the Code)

          2. Article 38.Transit flights in business and tourist aircraft(Article 49 of the Code)

          3. Article 39.Inbound transfer flights(Article 49 of the Code)

          4. Article 40.Outbound transfer flights(Article 49 of the Code)

          5. Article 41.Transfer to a tourist or business aircraft(Article 49 of the Code)

          6. Article 42.Transfers between airports on the territory of the same Member State(Article 49 of the Code)

          7. Article 43.Measures to prevent illegal transfer(Article 49 of the Code)

          8. Article 44.Baggage tag(Article 49 of the Code)

          9. Article 45.List of international Union airports(Article 49 of the Code)

        3. Subsection 3 Baggage transported by sea

          1. Article 46.Pleasure crafts(Article 49 of the Code)

          2. Article 47.Transfer crossings(Article 49 of the Code)

    3. CHAPTER 3 Currency conversion

      1. Article 48.Provisions on tariff exchange rate(Article 53 of the Code)

  3. TITLE II FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED

    1. CHAPTER 1 Common Customs Tariff and tariff classification of goods

      1. Section 1 Management of tariff quotas

        1. Article 49.General rules on the uniform management of tariff quotas(Article 56(4) of the Code)

        2. Article 50.Responsibilities of the customs authorities of the Member States for the uniform management of tariff quotas(Article 56(4) of the Code)

        3. Article 51.Allocation of quantities under tariff quotas(Article 56(4) of the Code)

        4. Article 52.Cancellation of requests and returns of unused allocated quantities under tariff quotas(Article 56(4) of the Code)

        5. Article 53.Critical status of tariff quotas(Article 56(4) of the Code)

        6. Article 54.Electronic system relating to the management of tariff quotas(Articles 16(1) and 56(4) of the Code)

      2. Section 2 Surveillance of the release for free circulation or the export of goods

        1. Article 55.General rules on surveillance of the release for free circulation or the export of goods(Article 56(5) of the Code)

        2. Article 56.Electronic system relating to surveillance of the release for free circulation or the export of goods(Articles 16(1) and 56(5) of the Code)

    2. CHAPTER 2 Origin of goods

      1. Section 1 Proof of non-preferential origin

        1. Article 57.Certificate of origin for products subject to special non-preferential import arrangements(Article 61(1) and (2) of the Code)

        2. Article 58.Provision of information concerning administrative cooperation relating to special non-preferential import arrangements(Article 61 of the Code)

        3. Article 59.Subsequent verification of the certificates of origin for products subject to special non-preferential import arrangements(Article 61 of the Code)

      2. Section 2 Preferential origin

        1. Article 60.For the purposes of this Section, the definitions laid down...

        2. Subsection 1 Procedures to facilitate the issue or making out of proofs of origin

          1. Article 61.Supplier’s declarations and their use(Article 64(1) of the Code)

          2. Article 62. Long-term supplier's declaration (Article 64(1) of the Code)

          3. Article 63.Making-out of supplier’s declarations(Article 64(1) of the Code)

          4. Article 64.Issuing of Information Certificates INF 4(Article 64(1) of the Code)

          5. Article 65.Administrative cooperation between the Member States(Article 64(1) of the Code)

          6. Article 66.Checking suppliers’ declarations(Article 64(1) of the Code)

          7. Article 67.Approved exporter authorisation(Article 64(1) of the Code)

          8. Article 68. Registration of exporters outside the framework of the GSP scheme of the Union (Article 64(1) of the Code)

          9. Article 69. Replacement of documents on corigin issued or made out outside the framework of the GSP scheme of the Union (Article 64(1) of the Code)

          10. Article 69a. Preferential origin of processed products obtained from goods having preferential originating status (Article 64(1) of the Code)

        3. Subsection 2 Obligations of Beneficiary Countries within the framework of the GSP scheme of the Union

          1. Article 70.Obligation to provide administrative cooperation within the framework of the REX system(Article 64(1) of the Code)

          2. Article 71.Procedures and methods of administrative cooperation applicable with regard to exports using certificates of origin Form A and invoice declarations(Article 64(1) of the Code)

          3. Article 72.Notification obligations applicable after the date of application of the registered exporter (REX) system(Article 64(1) of the Code)

          4. Article 73.Notification obligations applicable until the date of application of the registered exporter (REX) system(Article 64(1) of the Code)

        4. Subsection 3 Procedures at export in beneficiary countries and in the Union applicable within the framework of the GSP scheme of the Union until the application of the registered exporter system

          1. Article 74.Procedure for the issue of a certificate of origin Form A(Article 64(1) of the Code)

          2. Article 75.Conditions for making out an invoice declaration(Article 64(1) of the Code)

          3. Article 76.Conditions for issuing a certificate of origin Form A in case of cumulation(Article 64(1) of the Code)

          4. Article 77.Proof of Union’s originating status for the purpose of bilateral cumulation and approved exporter(Article 64(1) of the Code)

        5. Subsection 4 Procedures at export in beneficiary countries and in the Union applicable within the framework of the GSP scheme of the Union from the date of the application of the registered exporter system

          1. Article 78.Obligation for exporters to be registered and waiver thereof(Article 64(1) of the Code)

          2. Article 79.Registration procedure in the beneficiary countries and procedures at export applicable during the transition period to the application of the registered exporter system(Article 64(1) of the Code)

        6. Subsection 5

          1. Article 80.Registered exporter database: obligations of the authorities(Article 64(1) of the Code)

          2. Article 81.Date of application of certain provisions(Article 64(1) of the Code)

          3. Article 82.Registered exporter database: access rights to the database(Article 64(1) of the Code)

          4. Article 83.Registered exporter database: data protection(Article 64(1) of the Code)

          5. Article 84.Notification obligations applicable to Member States for the implementation of the registered exporter (REX) system(Article 64(1) of the Code)

          6. Article 85.Registration procedure in the Member States and procedures at export applicable during the transition period to the application of the registered exporter system(Article 64(1) of the Code)

          7. Article 86.Application to become a registered exporter(Article 64(1) of the Code)

          8. Article 87. Registered exporter system: Publication requirement (Article 64(1) of the Code)

          9. Article 88.Automatic registration of exporters for a country becoming a beneficiary country of the GSP scheme of the Union(Article 64(1) of the Code)

          10. Article 89. Revocation of registration(Article 64(1) of the Code)

          11. Article 90. Automatic revocation of registrations when a country is withdrawn from the list of beneficiary countries(Article 64(1) of the Code)

          12. Article 91.Obligations of exporters(Article 64(1) of the Code)

          13. Article 92.General provisions on the statement on origin(Article 64(1) of the Code)

          14. Article 93.Statement on origin in the case of cumulation(Article 64(1) of the Code)

        7. Subsection 6 Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union until the date of the application of the registered exporter system

          1. Article 94.Submission and validity of certificates of origin Form A or invoice declarations and belated presentation thereof(Article 64(1) of the Code)

          2. Article 95.Replacement of certificates of origin Form A and invoice declarations(Article 64(1) of the Code)

          3. Article 96.Importation by instalments using certificates of origin Form A or invoice declarations(Article 64(1) of the Code)

          4. Article 97.Exemptions from the obligation to provide a certificate of origin Form A or an invoice declaration(Article 64(1) of the Code)

          5. Article 98.Discrepancies and formal errors in certificates of origin Form A or invoice declarations(Article 64(1) of the Code)

        8. Subsection 7 Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union from the date of the application of the registered exporter system

          1. Article 99.Validity of statement on origin(Article 64(1) of the Code)

          2. Article 100.Admissibility of a statement on origin(Article 64(1) of the Code)

          3. Article 101.Replacement of statements on origin(Article 64(1) of the Code)

          4. Article 102.General principles and precautions to be taken by the declarant(Article 64(1) of the Code)

          5. Article 103.Exemptions from the obligation to provide a statement on origin(Article 64(1) of the Code)

          6. Article 104.Discrepancies and formal errors in statements on origin; Belated presentation of statements on origin(Article 64(1) of the Code)

          7. Article 105.Importation by instalments using statements on origin(Article 64(1) of the Code)

          8. Article 106.Suspension of the application of the preference(Article 64(1) of the Code)

          9. Article 107.Refusal to grant tariff preference(Article 64(1) of the Code)

        9. Subsection 8 Control of origin within the framework of the GSP scheme of the Union

          1. Article 108.Obligations of the competent authorities relating to the control of origin after the date of application of the registered exporter system(Article 64(1) of the Code)

          2. Article 109.Subsequent verification of statements on origin and replacement statements on origin(Article 64(1) of the Code)

          3. Article 110.Subsequent verification of certificates of origin Form A and invoice declarations(Article 64(1) of the Code)

          4. Article 111.Subsequent verification of proofs of origin relating to products having acquired origin through cumulation(Article 64(1) of the Code)

        10. Subsection 9 Other provisions applicable within the framework of the GSP scheme of the Union

          1. Article 112.Ceuta and Melilla(Article 64(1) of the Code)

        11. Subsection 10 Proofs of origin applicable within the framework of the rules of origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories

          1. Article 113.General requirements(Article 64(1) of the Code)

          2. Article 114.Procedure for the issue of a movement certificate EUR.1(Article 64(1) of the Code)

          3. Article 115.Importation by instalments(Article 64(1) of the Code)

          4. Article 116.Submission of proof of origin(Article 64(1) of the Code)

          5. Article 117.Movement certificates EUR.1 issued retrospectively(Article 64(1) of the Code)

          6. Article 118.Issue of a duplicate movement certificate EUR.1(Article 64(1) of the Code)

          7. Article 119.Conditions for making out an invoice declaration(Article 64(1) of the Code)

          8. Article 120.Approved exporter(Article 64(1) of the Code)

          9. Article 121.Validity of proof of origin(Article 64(1) of the Code)

          10. Article 122.Exemptions from proof of origin(Article 64(1) of the Code)

          11. Article 123.Discrepancies and formal errors(Article 64(1) of the Code)

        12. Subsection 11 Methods of administrative cooperation for the purpose of origin verification within the framework of preferential tariff measures adopted unilaterally by the Union for certain countries or territories

          1. Article 124.Administrative cooperation(Article 64(1) of the Code)

          2. Article 125.Verification of proofs of origin(Article 64(1) of the Code)

        13. Subsection 12 Other provisions applicable within the framework of the rules of origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories

          1. Article 126.Ceuta and Melilla(Article 64(1) of the Code)

    3. CHAPTER 3 Value of goods for customs purposes

      1. Article 127.General provisions(Article 70(3)(d) of the Code)

      2. Article 128.Transaction value(Article 70(1) of the Code)

      3. Article 129.Price actually paid or payable(Article 70(1) and (2) of the Code)

      4. Article 130.Discounts(Article 70(1) and (2) of the Code)

      5. Article 131.Partial delivery(Article 70(1) of the Code)

      6. Article 132.Price adjustments for defective goods(Article 70(1) of the Code)

      7. Article 133.Valuation of conditions and considerations(Article 70(3)(b) of the Code)

      8. Article 134.Transactions between related persons(Article 70(3)(d) of the Code)

      9. Article 135.Goods and services used for the production of the imported goods(Article 71(1)(b) of the Code)

      10. Article 136.Royalties and licence fees(Article 71(1)(c) of the Code)

      11. Article 137.Place where goods are brought into the customs territory of the Union(Article 71(1)(e) of the Code)

      12. Article 138.Transport costs(Article 71(1)(e) of the Code)

      13. Article 139.Charges levied on postal consignments(Article 70(1) of the Code)

      14. Article 140.Non-acceptance of declared transaction values(Article 70(1) of the Code)

      15. Article 141.Customs value of identical or similar goods(Article 74(2)(a) and (b) of the Code)

      16. Article 142.Deductive method(Article 74(2)(c) of the Code)

      17. Article 143.Computed Value method(Article 74(2)(d) of the Code)

      18. Article 144.Fall-back method(Article 74(3) of the Code)

      19. Article 145.Supporting documents regarding customs value(Article 163(1) of the Code)

      20. Article 146.Currency conversion for customs valuation purposes(Article 53(1)(a) of the Code)

  4. TITLE III CUSTOMS DEBT AND GUARANTEES

    1. CHAPTER 1 Guarantee for a potential or existing customs debt

      1. Section 1 General provisions

        1. Article 147.Electronic systems relating to guarantees(Article 16 of the Code)

        2. Article 148.Individual guarantee for a potential customs debt(Article 90(1) subparagraph 2 of the Code)

        3. Article 149.Optional guarantee(Article 91 of the Code)

        4. Article 150.Guarantee in the form of cash deposit(Article 92(1)(a) of the Code)

        5. Article 151.Guarantee in the form of an undertaking by a guarantor(Articles 92(1)(b) and 94 of the Code)

        6. Article 152.Individual guarantee provided in the form of an undertaking by a guarantor(Articles 89 and 92(1)(b) of the Code)

        7. Article 153.Mutual assistance between customs authorities(Article 92(1)(c) of the Code)

        8. Article 154.Guarantee reference number and access code(Article 89(2) of the Code)

      2. Section 2 Comprehensive guarantee

        1. Article 155.Reference amount(Article 90 of the Code)

        2. Article 156.Monitoring of the reference amount by the person required to provide a guarantee(Article 89 of the Code)

        3. Article 157.Monitoring of the reference amount by the customs authorities(Article 89(6) of the Code)

        4. Article 158. Level of comprehensive guarantee (Article 95(2) and (3) of the Code)

      3. Section 3 Provisions for the Union transit procedure and the procedure under the TIR and the ATA Conventions

        1. Subsection 1 Union transit

          1. Article 159.Calculation for the purpose of common transit(Article 89(2) of the Code)

          2. Article 160.Individual guarantee in the form of vouchers(Article 92(1)(b) of the Code)

          3. Article 161.Revocation and cancellation of an undertaking provided in case of an individual guarantee in the form of vouchers(Articles 92(1)(b) and 94 of the Code)

          4. Article 162.Comprehensive guarantee(Articles 89(5) and 95 of the Code)

        2. Subsection 2 Procedures under the TIR and the ATA Conventions

          1. Article 163. Liability of guaranteeing associations for TIR operations (Articles 226(3)(b) and 227(2)(b) of the Code)

          2. Article 164.Notification of non-discharge of a procedure to guaranteeing associations(Articles 226(3)(b) and (c) and 227(2)(b) and (c) of the Code)

    2. CHAPTER 2 Recovery, payment, repayment and remission of the amount of import or export duty

      1. Section 1 Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts

        1. Subsection 1

          1. Article 165.Mutual assistance between customs authorities(Articles 101(1) and 102(1) of the Code)

          2. Article 166.Customs office of coordination relating to ATA carnets or CPD carnets(Article 226(3)(c) of the Code)

          3. Article 167.Recovery of other charges under the Union transit procedure and transit in accordance with the TIR Convention(Article 226(3)(a) and (b) of the Code)

          4. Article 168.Notification of recovery of duties and other charges under the Union transit procedure and transit in accordance with the TIR Convention(Article 226(3)(a) and (b) of the Code)

          5. Articles 169.Recovery of other charges for goods placed under transit in accordance with the ATA Convention or the Istanbul Convention(Article 226(3)(c) of the Code)

          6. Article 170.Recovery of other charges for goods placed under temporary admission in accordance with the ATA Convention or the Istanbul Convention(Article 226(3)(c) of the Code)

        2. Subsection 2 Notification of the customs debt and claim for payment from guaranteeing association

          1. Article 171.Claim for payment from a guaranteeing association under the procedure of the ATA Convention and the Istanbul Convention(Article 98 of the Code)

      2. Section 2 Repayment and remission

        1. Article 172.Application for repayment or remission(Article 22(1) of the Code)

        2. Article 173.Presentation of goods as a condition for repayment or remission(Article 116(1) of the Code)

        3. Article 174.Restriction on the transfer of goods(Article 116(1) of the Code)

        4. Article 175.Mutual assistance between the customs authorities(Articles 22 and 116(1) of the Code)

        5. Article 176.Completion of customs formalities(Article 116(1) of the Code)

        6. Article 177.Formalities related to the decision on repayment or remission(Article 116(2) of the Code)

        7. Article 178.Parts or components of a single article(Article 116(1) of the Code)

        8. Article 179.Waste and scrap(Article 116(1) of the Code)

        9. Article 180.Export or destruction without customs supervision(Article 116(1) of the Code)

        10. Article 181.Information to be provided to the Commission(Article 121(4) of the Code)

  5. TITLE IV GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION

    1. CHAPTER 1 Entry summary declaration

      1. Article 182. Electronic system relating to entry summary declarations (Article 16 of the Code)

      2. Article 183. Lodging of an entry summary declaration (Article 127(4), (5) and (6) of the Code)

      3. Article 184. Obligations to inform relating to the provision of particulars of the entry summary declaration by persons other than the carrier (Article 127(6) of the Code)

      4. Article 185. Registration of the entry summary declaration (Article 127(1) of the Code)

      5. Article 186. Risk analysis and controls relating to the entry summary declarations (Articles 46(3) and (5), 47(2) and 128 of the Code)

      6. Article 187. Transitional rules for risk analysis (Article 128 of the Code)

      7. Article 188. Amendment and invalidation of an entry summary declaration (Article 129(1) of the Code)

    2. CHAPTER 2 Arrival of goods

      1. Section 1 Entry of goods into the customs territory of the Union

        1. Article 189. Diversion of a sea-going vessel or aircraft entering the custom territory of the Union (Article 133 of the Code)

      2. Section 2 Presentation, unloading and examination of goods

        1. Article 190.Presentation of goods to customs(Article 139 of the Code)

      3. Section 3 Temporary storage of goods

        1. Article 191.Consultation procedure between customs authorities prior to authorising temporary storage facilities(Article 22 of the Code)

        2. Article 192.Temporary storage declaration(Article 145 of the Code)

        3. Article 193.Movement of goods in temporary storage(Article 148(5) of the Code)

  6. TITLE V GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

    1. CHAPTER 1 Customs status of goods

      1. Article 194.Electronic system relating to the proof of the customs status of Union goods(Article 16(1) of the Code)

      2. Section 1 Regular shipping service

        1. Article 195.Consultation of the Member States concerned by the regular shipping service(Article 22 of the Code)

        2. Article 196.Registration of vessels and ports(Article 22 of the Code)

        3. Article 197.Unforeseen circumstances during the transport by regular shipping services(Article 155(2) of the Code)

        4. Article 198.Verification of conditions for regular shipping services(Article 153 of the Code)

      3. Section 2 Proof of customs status of Union goods

        1. Subsection 1 General provisions

          1. Article 199.Means of proof of the customs status of Union goods(Article 153(2) of the Code)

          2. Article 200.Endorsement, registration and use of certain means of proof of the customs status of Union goods(Article 153(2) of the Code)

          3. Article 201.Endorsement of an invoice(Article 153(2) of the Code)

          4. Article 202.Endorsement of T2L or T2LF documents(Article 153(2) of the Code)

          5. Article 203.Endorsement of the shipping company’s manifest(Article 153(2) of the Code)

          6. Article 204.Authorisation ‘day-after’ manifest(Article 153(2) of the Code)

          7. Article 205.Proof of the customs status of Union goods in the form of T2L or T2LF data(Article 153(2) of the Code)

          8. Article 206.Proof of the customs status of Union goods in the form of a customs goods manifest(Article 153(2) of the Code)

          9. Article 207. Proof of the customs status of Union goods in TIR or ATA carnets or forms 302 (Article 6(3) and 153(2) of the Code)

          10. Article 208.Proof of the customs status of Union goods for motorised road vehicles(Article 153(2) of the Code)

          11. Article 209.Proof of the customs status of Union goods for packaging(Article 153(2) of the Code)

          12. Article 210.Proof of the customs status of Union goods for goods in baggage carried by a passenger(Article 153(2) of the Code)

          13. Article 211.Proof of the customs status of Union goods for goods the value of which does not exceed EUR 15 000(Article 153(2) of the Code)

          14. Article 212.Verification of means of proof and administrative assistance(Article 153(2) of the Code)

        2. Subsection 2 Specific provisions concerning products of sea-fishing and goods obtained from such products

          1. Article 213.Proof of the customs status of Union goods for products of sea-fishing and goods obtained from such products(Article 153(2) of the Code)

          2. Article 214. Products of sea-fishing and goods obtained from such products transhipped and transported through a country or territory which is not part of the customs territory of the Union (Article 153(2) of the Code)

          3. Article 215.Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union(Article 153(2) of the Code)

    2. CHAPTER 2 Placing goods under a customs procedure

      1. Section 1 General provisions

        1. Article 216.Electronic system relating to placing goods under a customs procedure(Article 16(1) of the Code)

        2. Article 217.Issuing of receipt for oral declarations(Article 158(2) of the Code)

        3. Article 218. Customs formalities deemed to have been carried out by an act referred to in Article 141(1), (2), (4), (4a), (5) and (6) to (8) of Delegated Regulation (EU) 2015/2446 (Articles 6(3)(a), 139, 158(2), 172, 194 and 267 of the Code)

        4. Article 219.Cases where a customs declaration is not considered to have been lodged by an act referred to in Article 141 of Delegated Regulation (EU) 2015/2446(Articles 6(3)(a) and 158(2) of the Code)

        5. Article 220. Transitional rules for goods in postal consignments (Articles 158(2), 172 and 194 of the Code)

        6. Article 220a. Procedural rules applying to the use of NATO form 302 for customs procedures other than transit (Articles 6(3) and 158(2) of the Code)

        7. Article 220b. Procedural rules applying to the use of EU form 302 for customs procedures other than transit (Articles 6(3) and 158(2) of the Code)

        8. Article 221.Competent customs office for placing goods under a customs procedure(Article 159 of the Code)

        9. Article 222.Items of goods(Article 162 of the Code)

      2. Section 2 Simplified customs declarations

        1. Article 223.Management of tariff quota in simplified customs declarations(Article 166 of the Code)

        2. Article 224.Supporting documents for simplified declarations(Article 166 of the Code)

        3. Article 225.Supplementary declaration(Article 167(4) of the Code)

      3. Section 3 Provisions applying to all customs declarations

        1. Article 226.Master Reference Number(Article 172 of the Code)

        2. Article 227.Customs declaration lodged prior to the presentation of the goods

      4. Section 4 Other simplifications

        1. Subsection 1 Goods falling under different tariff sub-headings

          1. Article 228.Goods falling under different tariff subheadings declared under a single subheading(Article 177(1) of the Code)

        2. Subsection 2 Centralised clearance

          1. Article 229.Consultation procedure between customs authorities in the case of authorisations for centralised clearance(Article 22 of the Code)

          2. Article 230.Monitoring of the authorisation(Article 23(5) of the Code)

          3. Article 231.Customs formalities and controls in respect of centralised clearance(Article 179(4) of the Code)

          4. Article 232.Centralised clearance involving more than one customs authority(Article 179 of the Code)

        3. Subsection 3 Entry in the declarant’s records

          1. Article 233.Control plan(Article 23(5) of the Code)

          2. Article 234.Obligations of the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records(Article 182(1) of the Code)

          3. Article 235.Release of the goods where a customs declaration is lodged in the form of an entry in the declarant’s records(Article 182 of the Code)

          4. Article 236.Tariff quota(Article 182 of the Code)

        4. Subsection 4 Self-assessment

          1. Article 237.Determination of the amount of import and export duty payable(Article 185(1) of the Code)

    3. CHAPTER 3 Verification and release of goods

      1. Section 1 Verification

        1. Article 238.Place and time of examination of the goods(Article 189 of the Code)

        2. Article 239.Examination of the goods(Articles 189 and 190 of the Code)

        3. Article 240.Taking of samples(Articles 189 and 190 of the Code)

        4. Article 241.Examination of samples(Articles 189 and 190 of the Code)

        5. Article 242.Return or disposal of samples taken(Articles 189 and 190 of the Code)

        6. Article 243.Results of the verification of the customs declaration and of the examination of the goods(Article 191 of the Code)

        7. Article 244.Provision of a guarantee(Article 191 of the Code)

        8. Article 245.Release of the goods after verification(Articles 191 and 194(1) of the Code)

      2. Section 2 Release

        1. Article 246.Recording and notification of the release of goods(Article 22(3) of the Code)

        2. Article 247.Unreleased goods(Article 22(3) of the Code)

    4. CHAPTER 4 Disposal of goods

      1. Article 248.Destruction of goods(Article 197 of the Code)

      2. Article 249.Abandonment of goods(Article 199 of the Code)

      3. Article 250.Sale of goods and other measures taken by the customs authorities(Article 198(1) of the Code)

  7. TITLE VI RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY

    1. CHAPTER 1 Release for free circulation

      1. Article 251.Banana weighing certificates(Article 163(1) of the Code)

      2. Article 252.Control of the weighing of fresh bananas(Article 188 of the Code)

    2. CHAPTER 2 Relief from import duty

      1. Section 1 Returned goods

        1. Article 253.Information required(Article 203(6) of the Code)

        2. Article 254.Goods which on export benefited from measures laid down under the common agricultural policy(Article 203(6) of the Code)

        3. Article 255.Issuing information sheet INF 3(Articles 6(3)(a) and 203(6) of the Code)

        4. Article 256.Communication between authorities(Article 203(6) of the Code)

      2. Section 2 Products of sea-fishing and other products taken from the sea

        1. Article 257.Relief from import duty(Article 208(2) of the Code)

  8. TITLE VII SPECIAL PROCEDURES

    1. CHAPTER 1 General provisions

      1. Section 1 Application for an authorisation

        1. Article 258.Supporting document for an oral customs declaration for temporary admission(Article 22(2) of the Code)

      2. Section 2 Taking a decision on the application

        1. Article 259.Examination of the economic conditions(Articles 28(1)(a) and 211(6) of the Code)

        2. Article 260.Consultation procedure between customs authorities(Article 22 of the Code)

        3. Article 261.Cases in which the consultation procedure is not required(Article 22 of the Code)

        4. Article 262.Authorisation in the form of release of goods(Article 22(1) of the Code)

      3. Section 3 Other procedural rules

        1. Article 263.Customs declaration lodged at another customs office(Article 159(3) of the Code)

        2. Article 264.Discharge of a special procedure(Article 215 of the Code)

        3. Article 265.Bill of discharge(Article 215 of the Code)

        4. Article 266.Transfer of rights and obligations(Article 218 of the Code)

        5. Article 267.Movement of goods under a special procedure(Article 219 of the Code)

        6. Article 268.Formalities for the use of equivalent goods(Article 223 of the Code)

        7. Article 269.Status of equivalent goods(Article 223 of the Code)

        8. Article 270.Electronic system relating to eATA carnets(Article 16(1) of the Code)

        9. Article 271.Electronic system relating to Standardised exchange of information(Article 16(1) of the Code)

    2. CHAPTER 2 Transit

      1. Section 1 External and internal transit procedure

        1. Subsection 1 General provisions

          1. Article 272.Controls and formalities for goods leaving and re-entering the customs territory of the Union(Articles 226(3)(b), (c), (e), (f) and 227(2)(b), (c), (e), (f) of the Code)

          2. Article 273.Electronic system relating to transit(Article 16(1) of the Code)

        2. Subsection 2 Movement of goods under the TIR operations

          1. Article 274.TIR operation in particular circumstances(Articles 6(3)(b), 226(3)(b) and 227(2)(b) of the Code)

          2. Article 275.Itinerary for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)

          3. Article 276.Formalities to be completed at the customs office of departure or entry for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)

          4. Article 277.Incidents during movement of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)

          5. Article 278.Presentation of goods moved under a TIR operation at the customs office of destination or exit(Articles 226(3)(b) and 227(2)(b) of the Code)

          6. Article 279.Formalities at the customs office of destination or exit for goods moved under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)

          7. Article 280.Enquiry procedure for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)

          8. Article 281.Alternative proof of termination of a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)

          9. Article 282.Formalities for goods moved under the TIR operation received by an authorised consignee(Articles 226(3)(b) and 227(2)(b) of the Code)

        3. Subsection 3 Movement of goods in accordance with the ATA Convention and the Istanbul Convention

          1. Article 283.Notification of offences and irregularities(Articles 226(3)(c) and 227(2)(c) of the Code)

          2. Article 284.Alternative proof of termination of the ATA transit operation(Articles 226(3)(c) and 227(2)(c) of the Code)

        4. Subsection 4 Movement of goods under cover of NATO form 302 or EU form 302

          1. Article 285. Designated customs offices (Articles 226(3)(e), 227(2)(e) and 159(3) of the Code)

          2. Article 286. Supply of NATO forms 302 to NATO forces (Articles 226(3)(e) and 227(2)(e) of the Code)

          3. Article 286a. Supply of EU forms 302 to military forces of the Member States (Articles 226(3)(a) and 227(2)(a) of the Code)

          4. Article 287. Procedural rules applying to the use of NATO form 302 (Articles 226(3)(e) and 227(2)(e) of the Code)

          5. Article 287a. Procedural rules applying to the use of EU form 302 (Articles 226(3)(a) and 227(2)(a) of the Code)

        5. Subsection 5 Transit of goods transported under the postal system

          1. Article 288.Movement of non-Union goods in postal consignments under the external transit procedure(Article 226(3)(f) of the Code)

          2. Article 289.Movement of postal consignments containing both Union and non-Union goods(Articles 226(3)(f) and 227(2)(f) of the Code)

          3. Article 290.Movement of postal consignments under the internal transit procedure in special situations(Article 227(2)(f) of the Code)

      2. Section 2 External and internal Union transit procedure

        1. Subsection 1 General provisions

          1. Article 291.Transit operation in particular circumstances(Articles 6(3)(b), 226(3)(a) and 227(2)(a) of the Code)

          2. Article 292.Verification and administrative assistance(Article 48 of the Code)

          3. Article 293.The Convention on a common transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

          4. Article 294.Mixed consignments(Articles 226(3)(a) and 227(2)(a) of the Code)

          5. Article 295.Scope(Article 226(3)(a) of the Code)

        2. Subsection 2 Formalities at the customs office of departure

          1. Article 296.Transit declaration and means of transport(Articles 226(3)(a) and 227(2)(a) of the Code)

          2. Article 297.Time-limit for the presentation of goods(Articles 226(3)(a) and 227(2)(a) of the Code)

          3. Article 298.Itinerary for movements of goods under the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

          4. Article 299.Sealing as an identification measure(Articles 192, 226(3)(a) and 227(2)(a) of the Code)

          5. Article 300.Suitability for sealing(Articles 226(3)(a) and 227(2)(a) of the Code)

          6. Article 301.Characteristics of customs seals(Articles 226(3)(a) and 227(2)(a) of the Code)

          7. Article 302.Alternative identification measures to sealing(Articles 192, 226(3)(a) and 227(2)(a) of the Code)

          8. Article 303.Release of goods for the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

        3. Subsection 3 Formalities during the Union transit procedure

          1. Article 304.Presentation of goods moved under the Union transit procedure at the customs office of transit(Articles 226(3)(a) and 227(2)(a) of the Code)

          2. Article 305.Incidents during movement of goods under a Union transit operation(Articles 226(3)(a) and 227(2)(a) of the Code)

        4. Subsection 4 Formalities at the customs office of destination

          1. Article 306.Presentation of goods placed under the Union transit procedure at the customs office of destination(Articles 226(3)(a) and 227(2)(a) of the Code)

          2. Article 307.Notification of arrival of goods under the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

          3. Article 308.Controls and issuing of alternative proof(Articles 226(3)(a) and 227(2)(a) of the Code)

          4. Article 309.Sending the control results(Articles 226(3)(a) and 227(2)(a) of the Code)

        5. Subsection 5 Enquiry procedure and recovery of the customs debt

          1. Article 310.Enquiry procedure for goods moved under the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

          2. Article 311.Request to transfer recovery of the customs debt(Articles 226(3)(a) and 227(2)(a) of the Code)

          3. Article 312.Alternative proof of ending the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

        6. Subsection 6 Simplifications used for the Union transit procedure

          1. Article 313.Territorial scope of simplifications(Article 233(4)(a),(b),(c) and (e) of the Code)

          2. Article 314.Placing of goods under the Union transit procedure by an authorised consignor(Article 233(4)(a) of the Code)

          3. Article 315.Formalities for goods moved under the Union transit procedure received by an authorised consignee(Article 233(4)(b) of the Code)

          4. Article 316.End of the Union transit procedure for goods received by an authorised consignee(Article 233(4)(b) of the Code)

          5. Article 317.Formalities for the use of seals of a special type(Article 233(4)(c) of the Code)

          6. Article 318.Customs supervision for the use of seals of a special type(Article 233(4)(c) of the Code)

          7. Article 319.Consultation prior to authorisations to use an electronic transport document as a transit declaration for air transport or maritime transport(Article 22 of the Code)

          8. Article 320.Formalities for the use of an electronic transport document as a transit declaration for air transport or maritime transport(Article 233(4)(e) of the Code)

        7. Subsection 7 Goods transported by fixed transport installation

          1. Article 321.Transport by fixed transport installation and operation of the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

    3. CHAPTER 4 Specific use

      1. Section 1 Temporary admission

        1. Article 322.Discharge of the temporary admission procedure in cases concerning means of rail transport, pallets and containers(Article 215 of the Code)

        2. Article 323.Special discharge for goods for events or for sale(Article 215 of the Code)

        3. Article 323a. Special discharge for goods to be moved or used in the context of military activities (Article 215 of the Code)

    4. CHAPTER 5 Processing

      1. Article 324.Special cases of discharge of the inward processing IM/EX procedure(Article 215 of the Code)

      2. Article 325.Processed products or goods deemed to have been released for free circulation(Article 215 of the Code)

  9. TITLE VIII GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION

    1. CHAPTER 1 Formalities prior to the exit of goods

      1. Article 326.Electronic system relating to exit(Article 16(1) of the Code)

      2. Article 327.Goods not covered by a pre-departure declaration(Article 267 of the Code)

      3. Article 328.Risk analysis(Article 264 of the Code)

    2. CHAPTER 2 Formalities on exit of goods

      1. Article 329.Determination of the customs office of exit(Article 159(3) of the Code)

      2. Article 330.Communication between the customs offices of export and exit(Article 267(1) of the Code)

      3. Article 331.Presentation of goods at the customs office of exit(Article 267 of the Code)

      4. Article 332.Formalities on exit of goods(Article 267 of the Code)

      5. Article 333.Supervision of goods released for exit and exchange of information between customs offices(Article 267 of the Code)

      6. Article 334.Certification of exit of goods(Article 267 of the Code)

      7. Article 335.Enquiry procedure(Article 267 of the Code)

    3. CHAPTER 3 Export and re-export

      1. Article 336.Export or re-export declaration for goods in several consignments(Article 162 of the Code)

      2. Article 337.Retrospective lodgement of an export or re-export declaration(Articles 162 and 267 of the Code)

      3. Article 338.Lodgement of a re-export declaration for goods covered by an ATA and CPD carnet(Article 159(3) of the Code)

      4. Article 339.Use of an ATA and CPD carnet as an export declaration(Article 162 of the Code)

      5. Article 340.Goods released for export or re-export that do not leave the customs territory of the Union(Article 267 of the Code)

    4. CHAPTER 4 Exit summary declaration

      1. Article 341.Measures to be taken upon receipt of an exit summary declaration(Article 271 of the Code)

      2. Article 342.Goods for which an exit summary declaration has been lodged that do not leave the customs territory of the Union(Article 174 of the Code)

    5. CHAPTER 5 Re-export notification

      1. Article 343.Measures to be taken upon receipt of a re-export notification(Article 274 of the Code)

      2. Article 344.Goods for which a re-export notification has been lodged that do not leave the customs territory of the Union(Article 174 of the Code)

  10. TITLE IX FINAL PROVISIONS

    1. Article 345.Procedural rules for the reassessment of authorisations already in force on 1 May 2016

    2. Article 346.Transitional provisions concerning applications for authorisations submitted before 1 May 2016

    3. Article 347.Transitional provision on transaction value

    4. Article 348.Transitional provisions concerning the release of goods

    5. Article 349.Transitional provisions for goods placed under certain customs procedures which have not been discharged before 1 May 2016

    6. Article 350.This Regulation shall enter into force on the twentieth day...

  11. Signature

  12. ATTACHMENTS

    1. TABLE OF CONTENTS

    2. ANNEX A

    3. ANNEX B

    4. ANNEX 12-01

    5. ANNEX 12-02

    6. ANNEX 12-03

    7. ANNEX 21-01

    8. ANNEX 21-02

    9. ANNEX 22-02

    10. ANNEX 22-06

    11. ANNEX 22-06A

    12. ANNEX 22-07

    13. ANNEX 22-08

    14. ANNEX 22-09

    15. ANNEX 22-10

    16. ANNEX 22-13 — IA

    17. ANNEX 22-14

    18. ANNEX 22-15

    19. ANNEX 22-16

    20. ANNEX 22-17

    21. ANNEX 22-18

    22. ANNEX 22-19

    23. ANNEX 22-20

    24. ANNEX 23-01

    25. ANNEX 23-02

    26. ANNEX 32-01

    27. ANNEX 32-02

    28. ANNEX 32-03

    29. ANNEX 32-06

    30. ANNEX 33-03

    31. ANNEX 33-04

    32. ANNEX 33-05

    33. ANNEX 33-06

    34. ANNEX 33-07

    35. ANNEX 51-01

    36. ANNEX 61-02

    37. ANNEX 61-03

    38. ANNEX 62-02

    39. ANNEX 72-01

    40. ANNEX 72-02

    41. ANNEX 72-03

    42. ANNEX 72-04

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