Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) (repealed)

EU Regulation No 450/2008 · Adopted 23 April 2008 · Extends to United Kingdom

Contents

1. Title I: GENERAL PROVISIONS
2. Chapter 1: Scope of customs legislation, mission of customs and definitions Repealed
3. 1Subject matter and scope Repealed
4. 2Mission of customs authorities Repealed
5. 3Customs territory Repealed
6. 4Definitions Repealed
7. Chapter 2: Rights and obligations of persons with regard to customs legislation Repealed
8. Provision of information Repealed
9. 5Exchange and storage of data Repealed
10. 6Data protection Repealed
11. 7Exchange of additional information between customs authorities and economic operators Repealed
12. 8Provision of information by the customs authorities Repealed
13. 9Provision of information to the customs authorities Repealed
14. 10Electronic systems Repealed
15. Customs representation Repealed
16. 11Customs representative Repealed
17. 12Empowerment Repealed
18. Authorised economic operator Repealed
19. 13Application and authorisation Repealed
20. 14Granting of status Repealed
21. 15Implementing measures Repealed
22. Decisions relating to the application of customs legislation Repealed
23. 16General provisions Repealed
24. 17Community-wide validity of decisions Repealed
25. 18Annulment of favourable decisions Repealed
26. 19Revocation and amendment of favourable decisions Repealed
27. 20Decisions relating to binding information Repealed
28. Penalties Repealed
29. 21Application of penalties Repealed
30. Appeals Repealed
31. 22Decisions taken by a judicial authority Repealed
32. 23Right of appeal Repealed
33. 24Suspension of implementation Repealed
34. Control of goods Repealed
35. 25Customs controls Repealed
36. 26Cooperation between authorities Repealed
37. 27Post-release control Repealed
38. 28Intra-Community flights and sea crossings Repealed
39. Keeping of documents and other information; charges and costs Repealed
40. 29Keeping of documents and other information Repealed
41. 30Charges and costs Repealed
42. Chapter 3: Currency conversion and time limits Repealed
43. 31Currency conversion Repealed
44. 32Time limits Repealed
45. Title II: FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED
46. Chapter 1: Common Customs Tariff and tariff classification of goods Repealed
47. 33Common Customs Tariff Repealed
48. 34Tariff classification of goods Repealed
49. Chapter 2: Origin of goods Repealed
50. Non-preferential origin Repealed
51. 35Scope Repealed
52. 36Acquisition of origin Repealed
53. 37Proof of origin Repealed
54. 38Implementing measures Repealed
55. Preferential origin Repealed
56. 39Preferential origin of goods Repealed
57. Chapter 3: Value of goods for customs purposes Repealed
58. 40Scope Repealed
59. 41Method of customs valuation based on the transaction value Repealed
60. 42Secondary methods of customs valuation Repealed
61. 43Implementing measures Repealed
62. Title III: CUSTOMS DEBT AND GUARANTEES
63. Chapter 1: Incurrence of a customs debt Repealed
64. Customs debt on importation Repealed
65. 44Release for free circulation and temporary admission Repealed
66. 45Special provisions relating to non-originating goods Repealed
67. 46Customs debt incurred through non-compliance Repealed
68. 47Deduction of an amount of import duty already paid Repealed
69. Customs debt on exportation Repealed
70. 48Export and outward processing Repealed
71. 49Customs debt incurred through non-compliance Repealed
72. Provisions common to customs debts incurred on importation and exportation Repealed
73. 50Prohibitions and restrictions Repealed
74. 51Several debtors Repealed
75. 52General rules for calculation of the amount of import or export duty Repealed
76. 53Special rules for calculation of the amount of import duty Repealed
77. 54Implementing measures Repealed
78. 55Place where the customs debt is incurred Repealed
79. Chapter 2: Guarantee for a potential or existing customs debt Repealed
80. 56General provisions Repealed
81. 57Compulsory guarantee Repealed
82. 58Optional guarantee Repealed
83. 59Provision of a guarantee Repealed
84. 60Choice of guarantee Repealed
85. 61Guarantor Repealed
86. 62Comprehensive guarantee Repealed
87. 63Additional provisions relating to the use of guarantees Repealed
88. 64Additional or replacement guarantee Repealed
89. 65Release of the guarantee Repealed
90. Chapter 3: Recovery and payment of duty and repayment and remission of the amount of import and export duty Repealed
91. Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts Repealed
92. 66Determination of the amount of import or export duty Repealed
93. 67Notification of the customs debt Repealed
94. 68Limitation of the customs debt Repealed
95. 69Entry in the accounts Repealed
96. 70Time of entry in the accounts Repealed
97. 71Implementing measures Repealed
98. Payment of the amount of import or export duty Repealed
99. 72General time limits for payment and suspension of the time limit for payment Repealed
100. 73Payment Repealed
101. 74Deferment of payment Repealed
102. 75Time limits for deferred payment Repealed
103. 76Implementing measures Repealed
104. 77Other payment facilities Repealed
105. 78Enforcement of payment and arrears Repealed
106. Repayment and remission of the amount of import or export duty Repealed
107. 79Repayment and remission Repealed
108. 80Repayment and remission of overcharged amounts of import or export duty Repealed
109. 81Defective goods or goods not complying with the terms of the contract Repealed
110. 82Repayment or remission on account of error by the competent authorities Repealed
111. 83Repayment and remission in equity Repealed
112. 84Procedure for repayment and remission Repealed
113. 85Implementing measures Repealed
114. Chapter 4: Extinguishment of customs debt Repealed
115. 86Extinguishment Repealed
116. Title IV: GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY
117. Chapter 1: Entry summary declaration Repealed
118. 87Obligation to lodge an entry summary declaration Repealed
119. 88Lodgement and responsible person Repealed
120. 89Amendment of entry summary declaration Repealed
121. 90Customs declaration replacing entry summary declaration Repealed
122. Chapter 2: Arrival of goods Repealed
123. Entry of goods into the customs territory of the Community Repealed
124. 91Customs supervision Repealed
125. 92Conveyance to the appropriate place Repealed
126. 93Intra-Community air and sea services Repealed
127. 94Conveyance under special circumstances Repealed
128. Presentation, unloading and examination of goods Repealed
129. 95Presentation of goods to customs Repealed
130. 96Unloading and examination of goods Repealed
131. Formalities after presentation Repealed
132. 97Obligation to place non-Community goods under a customs procedure Repealed
133. 98Goods deemed to be placed in temporary storage Repealed
134. Goods moved under a transit procedure Repealed
135. 99Waiver for goods arriving under transit Repealed
136. 100Provisions applicable to non-Community goods after a transit procedure has ended Repealed
137. Title V: GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
138. Chapter 1: Customs status of goods Repealed
139. 101Presumption of customs status of Community goods Repealed
140. 102Loss of customs status of Community goods Repealed
141. 103Community goods leaving the customs territory temporarily Repealed
142. Chapter 2: Placing goods under a customs procedure Repealed
143. General provisions Repealed
144. 104Customs declaration of goods and customs supervision of Community goods Repealed
145. 105Competent customs offices Repealed
146. 106Centralised clearance Repealed
147. 107Types of customs declaration Repealed
148. Standard customs declarations Repealed
149. 108Content of a declaration and supporting documents Repealed
150. Simplified customs declarations Repealed
151. 109Simplified declaration Repealed
152. 110Supplementary declaration Repealed
153. Provisions applying to all customs declarations Repealed
154. 111Person lodging a declaration Repealed
155. 112Acceptance of a declaration Repealed
156. 113Amendment of a declaration Repealed
157. 114Invalidation of a declaration Repealed
158. Other simplifications Repealed
159. 115Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings Repealed
160. 116Simplification of customs formalities and controls Repealed
161. Chapter 3: Verification and release of goods Repealed
162. Verification Repealed
163. 117Verification of a customs declaration Repealed
164. 118Examination and sampling of goods Repealed
165. 119Partial examination and sampling of goods Repealed
166. 120Results of the verification Repealed
167. 121Identification measures Repealed
168. 122Implementing measures Repealed
169. Release Repealed
170. 123Release of the goods Repealed
171. 124Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee Repealed
172. Chapter 4: Disposal of goods Repealed
173. 125Destruction of goods Repealed
174. 126Measures to be taken by the customs authorities Repealed
175. 127Abandonment Repealed
176. 128Implementing measures Repealed
177. Title VI: RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES
178. Chapter 1: Release for free circulation Repealed
179. 129Scope and effect Repealed
180. Chapter 2: Relief from import duties Repealed
181. Returned goods Repealed
182. 130Scope and effect Repealed
183. 131Cases in which no relief from import duties is granted Repealed
184. 132Goods previously placed under the inward-processing procedure Repealed
185. Sea-fishing and products taken from the sea Repealed
186. 133Products of sea-fishing and other products taken from the sea Repealed
187. Implementing measures Repealed
188. 134Implementing measures Repealed
189. Title VII: SPECIAL PROCEDURES
190. Chapter 1: General provisions Repealed
191. 135Scope Repealed
192. 136Authorisation Repealed
193. 137Records Repealed
194. 138Discharge of a procedure Repealed
195. 139Transfer of rights and obligations Repealed
196. 140Movement of goods Repealed
197. 141Usual forms of handling Repealed
198. 142Equivalent goods Repealed
199. 143Implementing measures Repealed
200. Chapter 2: Transit Repealed
201. External and internal transit Repealed
202. 144External transit Repealed
203. 145Internal transit Repealed
204. Community transit Repealed
205. 146Obligations of the holder of the Community transit procedure and of the carrier and recipient of goods moving under the Community transit procedure Repealed
206. 147Goods passing through the territory of a country outside the customs territory of the Community under the external Community transit procedure Repealed
207. Chapter 3: Storage Repealed
208. Common provisions Repealed
209. 148Scope Repealed
210. 149Responsibilities of the holder of the authorisation or procedure Repealed
211. 150Duration of a storage procedure Repealed
212. Temporary storage Repealed
213. 151Placing of goods in temporary storage Repealed
214. 152Goods in temporary storage Repealed
215. Customs warehousing Repealed
216. 153Storage in customs warehouses Repealed
217. 154Community goods, end-use and processing activities Repealed
218. Free zones Repealed
219. 155Designation of free zones Repealed
220. 156Buildings and activities in free zones Repealed
221. 157Presentation of goods and their placement under the procedure Repealed
222. 158Community goods in free zones Repealed
223. 159Non-Community goods in free zones Repealed
224. 160Bringing goods out of a free zone Repealed
225. 161Customs status Repealed
226. Chapter 4: Specific use Repealed
227. Temporary admission Repealed
228. 162Scope Repealed
229. 163Period during which goods may remain under the temporary admission procedure Repealed
230. 164Situations covered by temporary admission Repealed
231. 165Amount of import duty in case of temporary admission with partial relief from import duties Repealed
232. End-use Repealed
233. 166End-use procedure Repealed
234. Chapter 5: Processing Repealed
235. General provisions Repealed
236. 167Rate of yield Repealed
237. Inward processing Repealed
238. 168Scope Repealed
239. 169Period for discharge Repealed
240. 170Temporary re-export for further processing Repealed
241. Outward processing Repealed
242. 171Scope Repealed
243. 172Goods repaired free of charge Repealed
244. 173Standard exchange system Repealed
245. 174Prior importation of replacement products Repealed
246. Title VIII: DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY
247. Chapter 1: Goods leaving the customs territory Repealed
248. 175Obligation to lodge a pre-departure declaration Repealed
249. 176Measures establishing certain details Repealed
250. 177Customs supervision and exit formalities Repealed
251. Chapter 2: Export and re-export Repealed
252. 178Community goods Repealed
253. 179Non-Community goods Repealed
254. 180Exit summary declaration Repealed
255. 181Amendment of the exit summary declaration Repealed
256. Chapter 3: Relief from export duties Repealed
257. 182Temporary export Repealed
258. Title IX: CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS
259. Chapter 1: Customs Code Committee Repealed
260. 183Further implementing measures Repealed
261. 184Committee Repealed
262. 185Further matters Repealed
263. Chapter 2: Final provisions Repealed
264. 186Repeal Repealed
265. 187Entry into force Repealed
266. 188Application Repealed
267. Signature
268. Annex: CORRELATION TABLES Repealed
269. 1Regulation (EEC) No 2913/92 Repealed
270. 2Regulations (EEC) No 3925/91 and (EC) No 1207/2001 Repealed