Commission Implementing Regulation (EU) 2017/989Show full title

Article 2 U.K. Amendments to Implementing Regulation (EU) 2015/2447

Implementing Regulation (EU) 2015/2447 is amended as follow:

(1)

Article 2 is replaced by the following:

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

1. The formats and codes for the common data requirements referred to in Article 6(2) of the Code and in Article 2 of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for applications and decisions are set out in Annex A to this Regulation.

2. The formats and codes for the common data requirements referred to in Article 6(2) of the Code and in Article 2 of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex B to this Regulation.

3. By way of derogation from paragraph 1 of this Article, until the date of deployment of the first phase of the upgrading of the Binding Tariff Information (‘BTI’) system and the Surveillance 2 system referred to in the Annex to Commission Implementing Decision (EU) 2016/578(1), the formats and codes provided for in Annex A to this Regulation in relation with BTI applications and decisions shall not apply and the formats and codes set out in Annexes 2 to 5 to Commission Delegated Regulation (EU) 2016/341(2) shall apply.

By way of derogation from paragraph 1 of this Article, until the date of the upgrading of the Authorised Economic Operator (AEO) system referred to in the Annex to Implementing Decision (EU) 2016/578, the formats and codes provided for in Annex A to this Regulation in relation with AEO applications and authorisations shall not apply and the formats and codes set out in Annexes 6 and 7 to Delegated Regulation (EU) 2016/341 shall apply.

4. By way of derogation from paragraph 2 of this Article, for the IT systems listed in Annex 1 to Delegated Regulation (EU) 2016/341, until the respective dates of deployment or the upgrading of the relevant IT systems referred to in the Annex to Implementing Decision (EU) 2016/578, the formats and codes of the common data requirements set out in Annex B to this Regulation shall not apply.

For the IT systems listed in Annex 1 to Delegated Regulation (EU) 2016/341, until the respective dates of deployment or the upgrading of the relevant IT systems referred to in the Annex to Implementing Decision (EU) 2016/578, the exchange and storage of information required for declarations, notifications and proof of customs status shall be subject to the formats and codes set out in Annex 9 to Delegated Regulation (EU) 2016/341.

5. Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision (EU) 2016/578, customs authorities may decide that formats and codes other than those laid down in Annex A to this Regulation are to apply in respect of the following applications and authorisations:

(a) applications and authorisations relating to the simplification for the determination of amounts being part of the customs value of the goods;

(b) applications and authorisations relating to comprehensive guarantees;

(c) applications and authorisations for deferred payment;

(d) applications and authorisations for the operation of temporary storage facilities as referred to in Article 148 of the Code;

(e) applications and authorisations for regular shipping services;

(f) applications and authorisations for authorised issuer;

(g) applications and authorisations for the status of authorised weigher of bananas;

(h) applications and authorisations for self-assessment;

(i) applications and authorisations for the status of authorised consignee for TIR operations;

(j) applications and authorisations for the status of authorised consignor for Union transit;

(k) applications and authorisations for the status of authorised consignee for Union transit;

(l) applications and authorisations for the use of seals of a special type;

(m) applications and authorisations for the use of a transit declaration with reduced dataset;

(n) applications and authorisations for the use of an electronic transport document as customs declaration.

6. Until the date of deployment of the UCC Customs Decisions system, customs authorities may allow the formats and codes of the data requirements for applications and authorisations set out in Annex 12 to Delegated Regulation (EU) 2016/341 to be used instead of the data requirements laid down in Annex A to this Regulation for the following applications and authorisations:

(a) applications and authorisations for the use of simplified declaration;

(b) applications and authorisations for centralised clearance;

(c) applications and authorisations for entry of data in the declarant's records;

(d) applications and authorisations for the use of inward processing;

(e) applications and authorisations for the use of outward processing;

(f) applications and authorisations for the use of end use;

(g) applications and authorisations for the use of temporary admission;

(h) applications and authorisations for the operation of storage facilities for customs warehousing;

7. Notwithstanding paragraph 6, until the dates of deployment of the UCC Automated Export System (AES) or of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision (EU) 2016/578, where an application for an authorisation is based on a customs declaration in accordance with Article 163(1) of Delegated Regulation (EU) 2015/2446, the formats and codes set out in Annex 12 to Delegated Regulation (EU) 2016/341 shall apply in respect of the additional data elements required for that application.’.

(2)

In Article 57(1), the following subparagraph is added:

‘References in special non-preferential import arrangements to certificates of origin issued in accordance with Articles 55 to 65 of Regulation (EEC) No 2454/93 shall be considered references to the certificates of origin referred to in this Article.’.

(3)

Article 62 is replaced by the following:

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

1. Where a supplier regularly supplies an exporter or trader with consignments of goods, and all of those goods are expected to have the same originating status, the supplier may provide a single declaration covering multiple consignments of those goods (a long-term supplier's declaration).

2. A long-term supplier's declaration shall be made out for consignments dispatched during a period of time and shall state three dates:

(a) the date on which the declaration is made out (date of issue);

(b) the date of commencement of the period (start date), which may not be more than 12 months before or more than 6 months after the date of issue;

(c) the date of end of the period (end date), which may not be more than 24 months after the start date.

3. The supplier shall inform the exporter or trader concerned immediately where the long-term supplier's declaration is not valid in relation to some or all consignments of goods supplied and to be supplied.’.

(4)

Article 68 is replaced by the following:

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

1. Where the Union has a preferential arrangement which requires an exporter to complete a document on origin in accordance with the relevant Union legislation, such a document may be completed only by an exporter who is registered for that purpose by the customs authorities of a Member State. The identity of such exporters shall be recorded in the Registered Exporter System (REX) referred to in the Annex to Implementing Decision (EU) 2016/578. Subsections 2 to 9 of this Section shall apply mutatis mutandis.

2. For the purposes of this Article, Articles 11(1)(d), 16, 17 and 18 of Delegated Regulation (EU) 2015/2446 concerning the conditions for accepting applications and the suspension of decisions and Articles 10 and 15 of this Regulation shall not apply. Applications and decisions related to this Article shall not be exchanged and stored in an electronic information and communication system as laid down in Article 10 of this Regulation.

3. The Commission shall provide the third country with which the Union has a preferential arrangement with the addresses of the customs authorities responsible for the verification of a document on origin completed by a registered exporter in the Union in accordance with this Article.

4. Notwithstanding paragraph 1, where the applicable preferential arrangement does not specify the value threshold up to which an exporter who is not a registered exporter may complete a document on origin, the value threshold shall be EUR 6 000 for each consignment.

5. Notwithstanding paragraph 1, until 31 December 2017, a document on origin may be completed by an exporter who has not been registered but is an approved exporter in the Union. Article 77(7) shall apply accordingly.’.

(5)

Article 69(2) is replaced by the following:

‘2. Where the proof of origin required for the purposes of the preferential tariff measure as referred to in paragraph 1 is a movement certificate EUR.1, another governmental certificate of origin, an origin declaration or an invoice declaration, the replacement proof of origin shall be issued or made out in the form of one of the following documents:

(a) a replacement origin declaration or a replacement invoice declaration made out by an approved exporter re-consigning the goods;

(b) a replacement origin declaration or a replacement invoice declaration or a replacement statement on origin made out by any re-consignor of the goods where the total value of originating products in the initial consignment to be split does not exceed the applicable value threshold;

(c) a replacement origin declaration or a replacement invoice declaration or a replacement statement on origin made out by any re-consignor of the goods where the total value of originating products in the initial consignment to be split exceeds the applicable value threshold, and the re-consignor attaches a copy of the initial proof of origin to the replacement origin declaration or replacement invoice declaration or replacement statement on origin;

(d) a movement certificate EUR.1 issued by the customs office under whose control the goods are placed where the following conditions are fulfilled:

(i)

the re-consignor is not an approved exporter nor a registered exporter and does not consent to a copy of the initial proof of origin being attached to the replacement proof;

(ii)

the total value of the originating products in the initial consignment exceeds the applicable value threshold above which the exporter must be an approved exporter or a registered exporter in order to make out a replacement proof;

(e) a replacement statement on origin made out by a registered exporter re- consigning the goods.’.

(6)

In Article 73, the following paragraph 3 is added:

‘3. Upon request of a beneficiary country, the Commission shall send to that beneficiary country specimen impressions of the stamps used by the customs authorities of the Member States for the issue of movement certificates EUR.1.’.

(7)

In Article 80(4), the following sentence is added:

‘The competent authorities of a beneficiary country or the customs authorities of a Member State shall inform the registered exporter of the modification of his registration data.’.

(8)

Article 85 is amended as follows:

(a)

paragraph 2 is replaced by the following:

‘2. As of 1 January 2018, the customs authorities in all Member States shall cease to issue movement certificates EUR.1 and approved exporters shall cease to make out invoice declarations for the purpose of cumulation under Article 53 of Delegated Regulation (EU) 2015/2446.’;

(b)

in paragraph 3, the following second subparagraph is added:

‘Until 31 December 2017, approved exporters in Member States who are not yet registered may make out invoice declarations for the purpose of cumulation under Article 53 of Delegated Regulation (EU) 2015/2446.’.

(9)

Article 86(3) is replaced by the following:

‘3. For the purposes of exports under the GSP schemes of the Union, of Norway or of Switzerland, exporters shall only be required to be registered once.

A registered exporter number shall be assigned to the exporter by the competent authorities of the beneficiary country with a view to exporting under the GSP schemes of the Union, Norway and Switzerland, to the extent that those countries have recognised the country where the registration has taken place as a beneficiary country.

The first and second subparagraphs shall apply mutatis mutandis for the purpose of exports under the GSP scheme of Turkey once that country starts applying the REX system. The Commission shall publish in the Official Journal of the European Union (C series) the date on which Turkey starts applying that system.’.

(10)

Article 158 is replaced by the following:

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

1. Under the conditions laid down in Article 84 of Delegated Regulation (EU) 2015/2446, the amount of the comprehensive guarantee referred to in Article 95(2) of the Code shall be reduced to 50 %, 30 % or 0 % of the part of the reference amount determined in accordance with Article 155(3)(b) of this Regulation.

2. The amount of the comprehensive guarantee referred to in Article 95(3) of the Code shall be reduced to 30 % of the parts of the reference amount determined in accordance with Article 155(2) and Article 155(3)(a) of this Regulation.’.

(11)

In Article 161, the following paragraph is added:

‘From the day on which the revocation or cancellation becomes effective, no individual guarantee vouchers issued earlier may be used for placing goods under the Union transit procedure.’.

(12)

Article 163 is replaced by the following:

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

For the purposes of paragraphs 3 and 4 of Article 8 of the Customs Convention on the International Transport of Goods under cover of TIR carnets, including any subsequent amendments thereof (TIR Convention), where a TIR operation is carried out in the customs territory of the Union, any guaranteeing association established in the customs territory of the Union may become liable for the payment of the secured amount relating to the goods concerned in the TIR operation up to a limit, per TIR carnet, of EUR 100 000 or the national currency equivalent thereof.’.

(13)

Article 231(11) is replaced by the following:

‘11. Until the respective dates of deployment of the AES and of the UCC Centralised Clearance for Import (CCI) referred to in the Annex to Implementing Decision (EU) 2016/578, paragraphs 5 and 6 of this Article shall not apply.’.

(14)

In Article 329, paragraph 8 is deleted.

(15)

Article 333(7) is replaced by the following:

‘7. By derogation from points (b) and (c) of paragraph 2, until the dates of deployment of the AES referred to in the Annex to Implementing Decision (EU) 2016/578, in the cases referred to in paragraphs 5 and 6 of Article 329, the time-limit for the customs office of exit to inform the customs office of export of the exit of the goods shall be the first working day following the day the goods are placed under the transit procedure or the goods leave the customs territory of the Union or the transit procedure is discharged.’.

(16)

In Annex B, Title I ‘Formats and cardinality of the common data requirements for declarations and notifications’ is amended as follows:

(a)

in the row corresponding to data element ‘2/1 Simplified declaration/Previous documents’, in the column ‘D.E. format (Type/length)’, the text ‘Document category: a1+’ is deleted;

(b)

in the row corresponding to data element ‘4/4 Calculation of taxes — Tax base’, in the column ‘D.E. format (Type/length)’, the following text is added:

‘OR

Amount: n..16,2’;

(c)

in the row corresponding to data element ‘5/8 Country of destination code’, in the column ‘Notes’, the following text is added:

‘In the context of transit operations, the ISO 3166 alpha-2 country code shall be used.’;

(17)

In Annex B, Title II ‘Codes in relation with the common data requirements for declarations and notifications’ is amended as follows:

(a)

data element ‘2/1. Simplified declaration/Previous document’ is amended as follows:

(i)

the first, second and third paragraphs are replaced by the following:

‘This data element consists of alphanumeric codes.

Each code has three components. The first component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The second component (an..35) represents the data needed to recognise that document, either its identification number or another recognisable reference. The third component (an..5) is used to identify which item of the previous document is being referred to.

Where a paper-based customs declaration is lodged, the three components are separated by dashes (-).’;

(ii)

the section starting with ‘1. The first component (a1):’ is deleted;

(iii)

the heading ‘2. The second component (an..3):’ is replaced by ‘1. The first component (an..3)’;

(iv)

the heading ‘3. The third component (an..35):’ is replaced by ‘2. The second component (an..35)’;

(v)

the heading ‘4. The fourth component (an..5):’ is replaced by ‘3. The third component (n..5)’;

(vi)

the two indents in the section ‘Examples’ under the heading ‘4. The fourth component (an..5)’ are replaced by the following:

• ‘The declaration item concerned was the 5th item on the T1 transit document (previous document) to which the office of destination has assigned the number “238 544”. The code will therefore be “821-238544-5”. (“821” for the transit procedure, “238544” for the document's registration number (or the MRN for the NCTS operations) and “5” for the item number).

• Goods were declared through a simplified declaration. The MRN “16DE9876AB889012R1” has been allocated. In the supplementary declaration, the code will therefore be “SDE-16DE9876AB889012R1”. (“SDE” for the simplified declaration, “16DE9876AB889012R1” for the MRN of the document).’;

(b)

data element ‘2/2. Additional information’ is amended as follows:

(i)

in the table of section ‘General category — Code 0xxxx’, the last row is deleted;

(ii)

in the table of section ‘On import: Code 1xxxx’, the last row is deleted;

(iii)

in the table of section ‘On export: Code 3xxxx’, in the third row, the legal basis relating to code ‘30 500’ is replaced by ‘Article 329(7)’;

(18)

In Annex 22-14, the following introductory note is added:

‘7. Certificates bearing in the top right box the text of the old version “CERTIFICATE OF ORIGIN for imports of agricultural products into the European Economic Community” and in the box “Notes” the text of the old version, may also be used until existing stocks are exhausted or until 1 May 2019, whichever is the earliest.’.

(19)

Annex 22-16 is amended as follows:

(a)

the text of footnote 7 is replaced by the following:

‘(⁷) Give the start and end dates. The period shall not exceed 24 months.’.

(b)

the text of footnote 8 is replaced by the following:

‘(⁸) Place and date of issue.’.

(20)

Annex 22-18 is amended as follows:

(a)

the text of footnote 8 is replaced by the following:

‘(⁸) Give the start and end dates. The period shall not exceed 24 months.’;

(b)

the text of footnote 9 is replaced by the following:

‘(⁹) Place and date of issue.’.

(21)

Annex 32-01 is replaced by the text in Annex VII to this Regulation.

(22)

Annex 32-02 is replaced by the text in Annex VIII to this Regulation.

(23)

Annex 32-03 is replaced by the text in Annex IX to this Regulation.

(24)

Annex 72-04 is amended as follows:

(a)

Part I is amended as follows:

(i)

in points 2.1. and 2.2. of Chapter I ‘General Provisions’, the words ‘Annex B-01’ are replaced by the words ‘Annex B-01 to Delegated Regulation (EU) 2015/2446’;

(ii)

in point 3.1. of Chapter II ‘Implementing rules’, the words ‘Annex B-01’ are replaced by the words ‘Annex B-01 to Delegated Regulation (EU) 2015/2446’;

(iii)

in point 9 of Chapter III ‘Operation of the procedure’, the words ‘Article 300’ are replaced by the words ‘Article 302’;

(iv)

in Chapter III ‘Operation of the procedure’, the following points are inserted after point 19.2.:

‘19.3.

The period of validity of a comprehensive guarantee certificate or a guarantee waiver certificate shall not exceed two years. However, that period may be extended by the customs office of guarantee for one further period not exceeding two years.

19.4.

From the effective date of revocation of an authorisation to use a comprehensive guarantee or revocation and cancellation of an undertaking provided in case of a comprehensive guarantee, any issued certificates may not be used to place goods under the Union transit procedure and shall be returned by the holder of the procedure to the customs office of guarantee without delay.

Each Member State shall provide to the Commission information about the means by which certificates that remain valid and have not yet been returned or that have been declared as stolen, lost or falsified may be identified. The Commission shall inform the other Member States accordingly.’;

(b)

Part II is amended as follows:

(i)

in Chapter VI ‘Comprehensive guarantee certificate’, the form TC 31 — COMPREHENSIVE GUARANTEE CERTIFICATE is replaced by the form set out in Annex V to this Regulation;

(ii)

in Chapter VII ‘Waiver guarantee certificate’, the form TC 33 — GUARANTEE WAIVER CERTIFICATE is replaced by the form set out in Annex VI to this Regulation.

(1)

Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6).

(2)

Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 (OJ L 69, 15.3.2016, p. 1).’.