TITLE IVGOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 2Arrival of goods
Section 1Entry of goods into the customs territory of the Union
Article 189Diversion of a sea-going vessel or aircraft(Article 133 of the Code)
1
Where a sea-going vessel or an aircraft entering the customs territory of the Union is diverted and is expected to arrive first at a customs office located in a Member State that was not indicated in the entry summary declaration as a country of routing, the operator of that means of transport shall inform the customs office indicated in the entry summary declaration as the customs office of first entry of that diversion.
The first subparagraph shall not apply where goods have been brought into the customs territory of the Union under a transit procedure in accordance with Article 141 of the Code.
2
The customs office indicated in the entry summary declaration as the customs office of first entry shall immediately after being informed in accordance with paragraph 1 notify the customs office which according to that information is the customs office of first entry of the diversion. It shall ensure the availability of the relevant particulars of the entry summary declaration and of the results of the risk analysis to the customs office of first entry.
Section 2Presentation, unloading and examination of goods
Article 190Presentation of goods to customs(Article 139 of the Code)
Customs authorities may accept use of port or airport systems or other available methods of information for the presentation of goods to customs.
Section 3Temporary storage of goods
Article 191Consultation procedure between customs authorities prior to authorising temporary storage facilities(Article 22 of the Code)
1
The consultation procedure referred to in Article 14 of this Regulation shall be followed in accordance with paragraphs 2 and 3 of this Article before a decision is taken to authorise the operation of temporary storage facilities involving more than one Member State unless the customs authority competent to take the decision is of the opinion that the conditions for granting such an authorisation are not fulfilled.
Before issuing an authorisation the customs authority competent to take the decision shall obtain the agreement of the consulted customs authorities.
2
The customs authority competent to take the decision shall communicate the application and the draft authorisation to the consulted customs authorities at the latest 30 days after the date of acceptance of the application.
3
The consulted customs authorities shall communicate their objections or agreement within 30 days after the date on which the draft authorisation was communicated to them. Objections shall be duly justified.
Where objections are communicated within that period and no agreement is reached among the consulted and consulting authorities within 60 days after the date on which the draft authorisation was communicated, the authorisation shall only be granted for the part of the application that has not given rise to objections.
If the consulted customs authorities do not communicate any objections within the time-limit, their agreement shall be deemed to be given.
Article 192Temporary storage declaration
Where a customs declaration is lodged prior to the expected presentation of the goods to customs in accordance with Article 171 of the Code, the customs authorities may consider that declaration as a temporary storage declaration.
Article 193Movement of goods in temporary storage(Article 148(5) of the Code)
1
Where the movement takes place between temporary storage facilities under the responsibility of different customs authorities the holder of the authorisation for the operation of the temporary storage facilities from which the goods are moved shall inform:
a
the customs authority responsible for supervising the temporary storage facility from which the goods are moved of the intended movement in the manner stipulated in the authorisation and, upon arrival of the goods at the temporary storage facilities of destination, about the completion of the movement in the manner stipulated in the authorisation;
b
the holder of the authorisation for the facilities to which the goods are moved that the goods have been dispatched.
2
Where the movement takes place between temporary storage facilities under the responsibility of different customs authorities, the holder of the authorisation for the facilities to which the goods are moved shall:
a
notify the customs authorities responsible for those facilities of the arrival of the goods; and
b
upon arrival of the goods at the temporary storage facilities of destination, inform the holder of the authorisation of the temporary storage facilities of departure.
3
The information referred to in paragraph 1 and 2 shall include a reference to the relevant temporary storage declaration and to the end date of temporary storage.
4
Where a movement of goods in temporary storage takes place, the goods shall remain under the responsibility of the holder of the authorisation for the operation of temporary storage facilities from which the goods are moved until the goods are entered in the records of the holder of the authorisation for the temporary storage facilities to which the goods are moved unless otherwise provided in the authorisation.