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Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

EU Regulation 2015/2446 · Adopted 28 July 2015 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Commission Delegated Regulation (EU) 2015/2446

of 28 July 2015

supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

C1C2

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 290

Having regard to Regulation (EU) No 952/2013 of the European Parliament and the Council of 9 October 2013 laying down the Union Customs Codef1, and in particular Articles 2, 7, 10, 24, 31, 36, 40, 62, 65, 75, 88, 99, 106, 115, 122, 126, 131, 142, 151, 156, 160, 164, 168, 175, 180, 183, 186, 196, 206, 212, 216, 221, 224, 231, 235, 253, 265 thereof,

Whereas:

(1)

Regulation (EU) No 952/2013 (Code), in its consistency with the Treaty on the Functioning of the European Union (TFEU), delegates on the Commission the power to supplement certain non-essential elements of the Code, in accordance with Article 290 TFEU. The Commission is therefore called to exercise new powers in the post-Lisbon Treaty context, in order to allow for a clear and proper application of the Code.

(2)

During its preparatory work, the Commission has carried out appropriate consultations, including at expert level and with the relevant stakeholders, who actively contributed to the drafting of this Regulation.

(3)

The Code promotes the use of information and communication technologies, as laid down in Decision No 70/2008/EC of the European Parliament and of the Councilf2, which is a key element in ensuring trade facilitation and, at the same time, the effectiveness of customs controls, thus reducing costs for business and risk for society. Therefore, all exchanges of information between customs authorities and between economic operators and customs authorities and the storage of such information using electronic data-processing techniques require specifications on the information systems dealing with the storage and processing of customs information and the need to provide for the scope and purpose of the electronic systems to be put in place in agreement with the Commission and the Member States. More specific information needs also to be provided for the specific systems related to customs formalities or procedures, or in the case of systems where the EU harmonised interface is defined as a component of the system offering a direct and EU harmonised access to trade, in the form of a service integrated in the electronic customs system.

(4)

The procedures based on electronic systems laid down in Commission Regulation (EEC) No 2454/93f3 and already applied for the areas of import, export and transit have proven to be efficient. Therefore, continuity in the application of those rules should be ensured.

(5)

To facilitate the use of electronic data-processing techniques and to harmonise their use, common data requirements should be laid down for each of the areas for which those data-processing techniques are to be applied. The common data requirements should be in line with Union and national data protection provisions in force.

(6)

In order to ensure a level playing field between postal operators and other operators, a uniform framework for the customs clearance of items of correspondence and postal consignments should be adopted in order to allow for the use of electronic systems. With a view to providing trade facilitation while preventing fraud and protecting the rights of consumers, appropriate and feasible rules for declaring postal items to customs should be laid down that take into due consideration the obligation of postal operators to provide universal postal service in accordance with the acts of the Universal Postal Union.

(7)

In order to achieve additional flexibility for economic operators and customs authorities, it should be possible to allow for the use of means other than electronic data-processing techniques in situations where also the risk of fraud is limited. Those situations should in particular cover the notification of the customs debt, exchange of the information establishing the conditions for the relief of import duty; notification by the same means by the customs authorities where the declarant has lodged a declaration using means other than electronic data-processing techniques; presentation of the Master Reference Number (MRN) for transit in ways other than on a transit accompanying document, the possibility to lodge retrospectively an export declaration and to present the goods at the customs office of exit as well as evidence that the goods have left the custom territory of the Union or the exchange and storage of information relating to an application and a decision relating to binding origin information.

(8)

In situations where the use of electronic data-processing techniques would mean excessive efforts for the economic operators, for the sake of the alleviation of those efforts, the use of other means should be allowed, in particular for the proof of the customs status of Union goods for commercial consignments of limited value or the use of oral declaration for export also for commercial goods provided that their value does not exceed the statistical threshold. The same applies to a traveller other than an economic operator for situations where he makes a request for a proof of the customs status of Union goods or for fishing vessels up to a certain length. Moreover, due to obligations emanating from international agreements which foresee that procedures are carried on paper it would be contrary to those agreements to impose an obligation to use electronic data-processing techniques.

(9)

For the purpose to have a unique identification of economic operators it should be clarified that each economic operator is to register only once with a clearly defined data set. The registration of economic operators not established in the European Union as well as of persons other than economic operators allows for the proper functioning of electronic systems that require an EORI number as an unequivocal reference to the economic operator. Data should not be stored for longer than needed and therefore rules for the invalidation of an EORI number should be foreseen.

(10)

The period for exercising the right to be heard by a person applying for a decision relating to the application of the customs legislation (applicant) should be sufficient to allow the applicant to prepare and submit his point of view to the customs authorities. That period, should, nevertheless, be reduced in cases where the decision pertains to the results of the control of goods not properly declared to customs.

(11)

In order to strike a balance between the effectiveness of the customs authorities' tasks and the respect of the right to be heard, it is necessary to provide for certain exemptions from the right to be heard.

(12)

In order to enable the customs authorities to take decisions which will have a Union-wide validity in the most efficient way, uniform and clear conditions for both the customs administrations and the applicant should be established. Those conditions should relate in particular to the acceptance of an application for a decision, not only with regard to new applications, but also taking into account any previous decision annulled or revoked, as this acceptance should encompass only applications that provide customs authorities with the necessary elements to analyse the request.

(13)

In cases where the customs authorities ask for additional information which is necessary for them to reach their decision, it is appropriate to provide for an extension of the time-limit for taking that decision, in order to assure an adequate examination of all the information provided by the applicant.

(14)

In certain cases a decision should take effect from a date which is different from the date on which the applicant receives it or is deemed to have received it, namely when the applicant has requested a different date of effect or the effect of the decision is conditional to the completion of certain formalities by the applicant. Those cases should be thoroughly identified, for the sake of clarity and legal certainty.

(15)

For the same reasons, the cases where a customs authority has the obligation to re-assess and, where appropriate, suspend a decision should also be thoroughly identified.

(16)

With a view to ensuring the necessary flexibility and in order to facilitate audit-based controls, a supplementary criterion should be established for those cases where the competent customs authority cannot be determined according to the third subparagraph of Article 22(1) of the Code.

(17)

For the sake of trade facilitation, it is desirable to determine that applications for decisions relating to binding information may also be submitted in the Member State where the information is to be used.

(18)

In order to avoid the issuing of incorrect or non-uniform decisions relating to binding information, it is appropriate to determine that specific time-limits should apply for issuing such decisions in cases where the normal time-limit cannot be met.

(19)

While the simplifications for an Authorised Economic Operator (AEO) should be determined as part of the specific provisions on customs simplifications for reasons of convenience, facilitations for AEO have to be assessed against the security and safety risks associated with a particular process. Since the risks are addressed where an economic operator authorised for security and safety as referred to in Article 38(2)(b) of the Code (AEOS) lodges a customs declaration or a re-export declaration for goods taken out of the customs territory of the Union, risk analysis for security and safety purposes should be carried out on the basis of such declaration and no additional particulars related to security and safety should be required. With a view to the criteria for granting the status, the AEO should enjoy a favourable treatment in the context of controls unless the controls are jeopardised or required according to a specific threat level or by other Union legislation.

(20)

By Decision 94/800/ECf4 the Council approved the Agreement on Rules of Origin (WTO-GATT 1994), annexed to the final act signed in Marrakesh on 15 April 1994. The Agreement on Rules of Origin states that specific rules for origin determination of some product sectors should first of all be based on the country where the production process has led to a change in tariff classification. Only where that criterion does not allow to determine the country of last substantial transformation can other criteria be used, such as a value added criterion or the determination of a specific processing operation. Considering that the Union is party to that Agreement it is appropriate to lay down provisions in the Union customs legislation reflecting those principles laid down in that Agreement for the determination of the country where goods underwent their last substantial transformation.

(21)

In order to prevent manipulation of the origin of imported goods with the purpose of avoiding the application of commercial policy measures, the last substantial processing or working should in some cases be deemed not to be economically justified.

(22)

Rules of origin applicable in connection with the definition of the concept of 'originating products' and with cumulation within the framework of the Union's Generalised System of Preferences (GSP) and of the preferential tariff measures adopted unilaterally by the Union for certain countries or territories should be established in order to ensure that the preferences concerned are only granted to products genuinely originating in GSP beneficiary countries and in these countries or territories, respectively and thus benefit their intended recipients.

(23)

In view of avoiding disproportionate administrative costs while ensuring protection of the financial interests of the Union, it is necessary, in the context of simplification and facilitation, to ensure that the authorisation granted to determine specific amounts relating to the customs value on the basis of specific criteria is subject to appropriate conditions.

(24)

It is necessary to establish calculation methods in order to determine the amount of import duty to be charged on processed products obtained under inward processing, as well as for cases where a customs debt is incurred for processed products resulting from the outward processing procedure and where specific import duty is involved.

(25)

No guarantee should be required for goods placed under the temporary admission procedure where this is not economically justified.

(26)

The types of security most used for ensuring payment of a customs debt are a cash deposit or its equivalent or the provision of an undertaking given by a guarantor; however, economic operators should have the possibility to provide to the customs authorities other types of guarantee as long as those types provide equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid. It is therefore necessary to determine those other types of guarantee and specific rules regarding their use.

(27)

In order to ensure a proper protection of the financial interests of the Union and of the Member States and a level playing field between economic operators, economic operators should only benefit from a reduction of the level of the comprehensive guarantee or from a guarantee waiver if they fulfil certain conditions demonstrating their reliability

(28)

In order to ensure legal certainty it is necessary to supplement the rules of the Code on the release of the guarantee where goods are placed under the Union transit procedure and where a CPD carnet or an ATA carnet is used.

(29)

The notification of the customs debt is not justified under certain circumstances where the amount concerned is less than EUR 10. The customs authorities should therefore be exempted from notification for the customs debt in those cases.

(30)

In order to avoid recovery proceedings where remission of import or export duty is likely to be granted, there is a need to provide for a suspension of the time-limit for payment of the amount of duty until the decision has been taken. In order to protect the financial interests of the Union and the Member States a guarantee should be required to benefit from such suspension except where this would cause serious economic or social difficulties. The same should apply where the customs debt is incurred through non-compliance, provided that no deception or obvious negligence can be attributed to the person concerned.

(31)

In order to ensure uniform conditions for the implementation of the Code and to offer clarification as to the detailed rules on the basis of which the UCC provisions are to be put into practice, including the specifications and the procedures to be fulfilled, requirements and clarifications should be included on the conditions for application for repayment or remission, the notification of a decision on repayment or remission, the formalities and the time-limit to take a decision on repayment or remission. General provisions should be applicable when decisions are to be taken by the Member States’ customs authorities, whereas it is appropriate to lay down a specific procedure for those cases where a decision is to be taken by the Commission.. This Regulation regulates the procedure concerning the decision of repayment or remission to be taken by the Commission, notably on the transmission of the file to the Commission, the notification of the decision and the application of the right to be heard, taking into account the Union interest in ensuring that the customs provisions are respected and the interests of economic operators acting in good faith.

(32)

Where the extinguishment of the customs debt occurs due to situations of failures with no significant effect on the correct operation of the customs procedure concerned, those situations should include in particular cases of non-compliance with certain obligations provided that the non-compliance can be remedied afterwards.

(33)

The experience gained with the electronic system relating to entry summary declarations and the requirements for customs stemming from the EU Action Plan on Air Cargo Securityf5 have highlighted the need for improving the data quality of such declarations, notably by requiring the real supply-chain parties to motivate the transaction and movements of goods. Since contractual arrangements prevent the carrier from providing all of the required particulars, those cases and the persons holding and required to provide that data should be determined.

(34)

In order to allow for further improving the effectiveness of security and safety-related risk analysis for air transport and, in the case of containerised cargo, for maritime transport, required data should be submitted before loading the aircraft or the vessel, while in the other cases of transport of goods risk analysis can effectively also be carried out where the data is submitted before the arrival of goods in the customs territory of the Union. For the same reason, it is justified to replace the general waiver from the obligation to lodge an entry summary declaration for goods moved under the acts of the Universal Postal Union by a waiver for items of correspondence and to remove the waiver based on the value of the goods as the value cannot be a criterion for assessing the security and safety risk.

(35)

In order to ensure a smooth flow in the movement of goods, it is appropriate to apply certain customs formalities and controls to trade in Union goods between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/ECf6 or of Council Directive 2008/118/ECf7 apply and the rest of the customs territory of the Union, or to trade between parts of that territory where those provisions do not apply.

(36)

The presentation of the goods on arrival in the customs territory of the Union and the temporary storage of goods should as a general rule take place in the premises of the competent customs office or in temporary storage facilities operated exclusively by the holder of an authorisation granted by the customs authorities. However, in order to achieve additional flexibility for economic operators and customs authorities, it is appropriate to provide for the possibility to approve, a place other than the competent customs office for the purposes of the presentation of goods or a place other than a temporary storage facility for the temporary storage of the goods.

(37)

In order to increase clarity for the economic operators in respect of the customs treatment of goods entering the customs territory of the Union, rules should be defined for situations where the presumption of the customs status of Union goods does not apply. Furthermore, rules should be laid down for situations where goods keep their customs status as Union goods when they have temporarily left the customs territory of the Union and re-enter so that both traders and the customs administrations can handle those goods efficiently at re-entry. Conditions for the granting of facilitation in the establishment of the proof of the customs status of Union goods should be determined with a view to alleviating the administrative burden for the economic operators.

(38)

In order to facilitate the correct application of the benefit of relief from import duty, it is appropriate to determine the cases where goods are considered to be returned in the state in which they were exported and the specific cases of returned goods which have benefited from measures laid down under the common agricultural policy and also benefit from relief from import duty.

(39)

In the case where a simplified declaration for placing goods under a customs procedure is regularly used, appropriate conditions and criteria, similar to the ones applying to AEOs, should be fulfilled by the authorisation holder, in order to ensure the adequate use of simplified declarations. The conditions and criteria should be proportionate to the benefits of the regular use of simplified declarations. Moreover, harmonised rules should be established with regard to the time-limits for lodging a supplementary declaration and any supporting documents which are missing at the time where the simplified declaration is lodged.

(40)

In order to seek a balance between facilitation and control, appropriate conditions, distinct from the ones applicable for special procedures, should be laid down for the use of the simplified declaration and entry in the declarant's records as simplifications for placing goods under a customs procedure.

(41)

Due to the requirements as regards the supervision of the exit of goods, entry in the declarant’s records for export or re-export should be possible only where the customs authorities can deal without a customs declaration on the basis of a transaction and limited to specific cases.

(42)

Where an amount of import duty is potentially not payable as a result of a request for the granting of a tariff quota, the release of the goods should not be conditional upon the lodging of a guarantee where there is no reason to suppose that the tariff quota will be very shortly exhausted.

(43)

In order to achieve additional flexibility for economic operators and customs authorities, authorized banana weighers should be allowed to draw up banana weighing certificate that will be used as supporting documents for the verification of the customs declaration for release for free circulation..

(44)

In certain situations it is appropriate that a customs debt does not incur and import duty is not payable by the holder of the authorisation. Therefore, it should be possible to extend the time-limit for the discharge of a special procedure in such cases.

(45)

In the interest of having the right balance between minimising the administrative burden for both the customs administrations and the economic operators and ensuring the correct application of the transit procedures and preventing misuse, transit simplifications should be made available to reliable economic operators and on the basis of harmonised criteria to the widest possible extent. Therefore, the requirements for access to those simplifications should be aligned with the conditions and criteria applying to the economic operators who wish to be granted the status of AEO.

(46)

In order to prevent possible fraudulent actions in cases of certain transit movements linked with export, rules for specific cases should be determined where goods having the customs status of Union goods are placed under the external transit procedure.

(47)

The Union is a contracting party to the Convention on temporary admissionf8, including any subsequent amendments thereof (Istanbul Convention). Therefore, the requirements of specific use under temporary admission which allow the temporary use of non-Union goods in the customs territory of the Union with total or partial relief from import duty, which are laid down in this Regulation, have to be in line with that Convention.

(48)

Customs procedures concerning customs warehousing, free zones, end-use, inward processing and outward processing should be simplified and rationalised in order to make the use of special procedures more attractive for trade. Therefore, the various inward processing procedures under the drawback system and the suspension system and the processing under customs control should be merged into a single procedure of inward processing.

(49)

Legal certainty and equal treatment between economic operators require the indication of the cases in which an examination of the economic conditions for inward and outward processing is required.

(50)

In order for traders to benefit from increased flexibility regarding the use of equivalent goods, it should be possible to use equivalent goods under the outward processing procedure.

(51)

In order to reduce administrative costs, a longer period of validity of authorisations for specific use and processing than the one applied under Regulation (EEC) No 2454/93 should be laid down.

(52)

A bill of discharge should not only be required for inward processing but also for end-use in order to facilitate the recovery of any amount of import duty and hence, to safeguard the financial interests of the Union.

(53)

It is appropriate to determine clearly the cases in which movement of goods which have been placed under a special procedure other than transit is allowed, so that it is not necessary to use the external Union transit procedure which would require two additional customs declarations.

(54)

In order to ensure the most effective and the least disruptive risk analysis, the pre-departure declaration should be lodged within time-limits taking account of the particular situation of the mode of transport concerned. For maritime transport, in the case of containerised cargo, required data should be submitted already within a time-limit before loading the vessel, while in the other cases of transport of goods risk analysis can effectively also be carried out where the data is submitted within a time-limit subject to the departure of goods from the customs territory of the Union. The obligation to lodge a pre-departure declaration should be waived where the type of goods, their transport modalities or their specific situation allow for the assessment that no security and safety risk related data need to be required without prejudice to the obligations related to export or re-export declarations.

(55)

In order to achieve additional flexibility for the customs authorities when dealing with certain irregularities in the framework of the export procedure, it should be possible to invalidate the customs declaration on customs initiative.

(56)

In order to safeguard the legitimate interests of economic operators and ensure the continued validity of decisions taken and authorisations granted by customs authorities on the basis of the provisions of the Code and or on the basis of Council Regulation (EEC) No 2913/92f9 and Regulation (EEC) No 2454/93, it is necessary to establish transitional provisions in order to allow for the adaptation of those decisions and authorisations to the new legal rules.

(57)

In order to afford Member States sufficient time to adjust customs seals and seals of a special type used to ensure the identification of goods under a transit procedure to the new requirements laid down in this Regulation, it is appropriate to provide for a transitional period during which Member States may continue using seals satisfying the technical specifications laid down in Regulation (EEC) No 2454/93.

(58)

The general rules supplementing the Code are closely interlinked, they cannot be separated due to the interrelatedness of their subject matter while they contain horizontal rules that apply across several customs procedures. Therefore, it is appropriate to group them together in a single Regulation in order to ensure legal coherence,

(59)

The provisions of this Regulation should apply as from 1 May 2016 in order to enable the full application of the Code,

HAS ADOPTED THIS REGULATION:

Annotations to the whole text

Modifications

C1

Regulation modified (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 4

C2

Regulation modified (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 3

Footnotes

f1

OJ L 269, 10.10.2013, p. 1.

f2

Decision No 70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless environment for customs and trade (OJ L 23, 26.1.2008, p. 21).

f3

Commission Regulation (EEC) No 2454/93 of 2 July 1993, laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 1).

f4

Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994) (OJ L 336, 23.12.1994, p. 1).

f5

Council document 16271/1/10 Rev. 1.

f6

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

f7

Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

f8

OJ L 130, 27 May 1993, p. 1.

f9

Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 91).

Contents

  1. Title I: GENERAL PROVISIONS
  2. Chapter 1: Scope of the customs legislation, mission of customs and definitions
  3. 1Definitions
  4. Chapter 2: Rights and obligations of persons with regard to the customs legislation
  5. Provision of information
  6. Common data requirements for data exchange and storage
  7. 2Common data requirements(Article 6(2) of the Code)
  8. Registration of persons with the customs authorities
  9. 3Data content of EORI record(Article 6(2) of the Code)
  10. 4Submission of particulars for EORI registration(Article 6(4) of the Code)
  11. 5Economic operators not established in the customs territory of the Union(Article 22(2) and 9(2) of the Code)
  12. 6Persons other than economic operators(Article 9(3) of the Code)
  13. 7Invalidation of an EORI number(Article 9(4) of the Code)
  14. Decisions relating to the application of the customs legislation
  15. Means for the exchange of information used for applications and decisions for which the relevant data requirements are not set out in Annex A
  16. 7aApplications and decisions made by means other than electronic data-processing techniques (Article 6(3)(a) of the Code)
  17. Right to be heard
  18. 8Period for the right to be heard(Article 22(6) of the Code)
  19. 9Means for the communication of the grounds(Article 6(3)(a) of the Code)
  20. 10Exceptions to the right to be heard(Article 22(6), 2nd subparagraph of the Code)
  21. General rules on decisions taken upon application
  22. 11Conditions for the acceptance of an application(Article 22(2) of the Code)
  23. 12Customs authority competent to take the decision(Article 22(1) of the Code)
  24. 13Extension of the time-limit for taking a decision(Article 22(3) of the Code)
  25. 14Date of effect(Article 22(4) and (5) of the Code)
  26. 15Re-assessment of a decision(Article 23(4)(a) of the Code)
  27. 16Suspension of a decision(Article 23(4)(b) of the Code)
  28. 17Period of suspension of a decision(Article 23(4)(b) of the Code)
  29. 18End of the suspension(Article 23(4)(b) of the Code)
  30. Decisions relating to binding information
  31. 19Application for a decision relating to binding information(Article 22(1), 3rd subparagraph and Article 6(3)(a) of the Code)
  32. 20Time-limits(Article 22(3) of the Code)
  33. 21Notification of BOI decisions(Article 6(3)(a) of the Code)
  34. 22Limitation of application of rules on re-assessment and suspension(Article 23(4) of the Code)
  35. Authorised economic operator
  36. Benefits resulting from the status of authorised economic operator
  37. 23Facilitations regarding pre-departure declarations(Article 38(2)(b) of the Code)
  38. 24More favourable treatment regarding risk assessment and control(Article 38(6) of the Code)
  39. 25Exemption from favourable treatment(Article 38(6) of the Code)
  40. Application for the status of authorised economic operator
  41. 26Conditions for the acceptance of an application for the status of AEO(Article 22(2) of the Code)
  42. 27Competent customs authority(Third subparagraph of Article 22(1) of the Code)
  43. 28Time-limit for taking decisions(Article 22(3) of the Code)
  44. 29Date of effect of the AEO authorisation(Article 22(4) of the Code)
  45. 30Legal effects of suspension(Article 23(4)(b) of the Code)
  46. Title II: FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED
  47. Chapter 1: Origin of goods
  48. Non-preferential origin
  49. 31Goods wholly obtained in a single country or territory(Article 60(1) of the Code)
  50. 32Goods the production of which involves more than one country or territory(Article 60(2) of the Code)
  51. 33Processing or working operations which are not economically justified(Article 60(2) of the Code)
  52. 34Minimal operations(Article 60(2) of the Code)
  53. 35Accessories, spare parts or tools(Article 60 of the Code)
  54. 36Neutral elements and packing(Article 60 of the Code)
  55. Preferential origin
  56. 37Definitions
  57. Issue or making out of proofs of origin
  58. 38Means for applying for and the issuing of Information Certificates INF 4(Article 6(3)(a) of the Code)
  59. 39Means for applying for and the issuing of approved exporter authorisations(Article 6(3)(a) of the Code)
  60. 40Means for applying to become a registered exporter and for exchanging information with registered exporters (Article 6(3)(a) of the Code)
  61. Definition of the concept of originating products applicable within the framework of the GSP of the union
  62. 41General principles(Article 64(3) of the Code)
  63. 42Principle of territoriality(Article 64(3) of the Code)
  64. 43Non-manipulation(Article 64(3) of the Code)
  65. 44Wholly obtained products(Article 64(3) of the Code)
  66. 45Sufficiently worked or processed products(Article 64(3) of the Code)
  67. 46Averages(Article 64(3) of the Code)
  68. 47Insufficient working or processing(Article 64(3) of the Code)
  69. 48General tolerance(Article 64(3) of the Code)
  70. 49Unit of qualification(Article 64(3) of the Code)
  71. 50Accessories, spare parts and tools(Article 64(3) of the Code)
  72. 51Sets(Article 64(3) of the Code)
  73. 52Neutral elements(Article 64(3) of the Code)
  74. Rules on cumulation and management of stocks of materials applicable within the framework of the GSP of the Union
  75. 53Bilateral cumulation(Article 64(3) of the Code)
  76. 54Cumulation with Norway, Switzerland or Turkey(Article 64(3) of the Code)
  77. 55Regional cumulation(Article 64(3) of the Code)
  78. 56Extended cumulation(Article 64(3) of the Code)
  79. 57Application of bilateral cumulation or cumulation with Norway, Switzerland or Turkey in combination with regional cumulation(Article 64(3) of the Code)
  80. 58Accounting segregation of Union exporters’ stocks of materials(Article 64(3) of the Code)
  81. Definition of the concept of originating products 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
  82. 59General requirements(Article 64(3) of the Code)
  83. 60Wholly obtained products(Article 64(3) of the Code)
  84. 61Sufficiently worked or processed products(Article 64(3) of the Code)
  85. 62Insufficient working or processing(Article 64(3) of the Code)
  86. 63Unit of qualification(Article 64(3) of the Code)
  87. 64General tolerance(Article 64(3) of the Code)
  88. 65Accessories, spare parts and tools(Article 64(3) of the Code)
  89. 66Sets(Article 64(3) of the Code)
  90. 67Neutral elements(Article 64(3) of the Code)
  91. Territorial requirements 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
  92. 68Principle of territoriality(Article 64(3) of the Code)
  93. 69Direct transport(Article 64(3) of the Code)
  94. 70Exhibitions(Article 64(3) of the Code)
  95. Chapter 2: Value of goods for customs purposes
  96. 71Simplification(Article 73 of the Code)
  97. Title III: CUSTOMS DEBT AND GUARANTEES
  98. Chapter 1: Incurrence of a customs debt
  99. Provisions common to customs debts incurred on import and export
  100. Rules for calculation of the amount of import or export duty
  101. 72Calculation of the amount of import duty on processed products resulting from inward processing(Article 86(3) of the Code)
  102. 73Application of the provisions on end-use procedure to processed products resulting from inward processing(Article 86(3) of the Code)
  103. 74Application of the preferential tariff treatment to goods placed under inward processing(Article 86(3) of the Code)
  104. 75Specific import duty on processed products resulting from outward processing or replacement products(Article 86(5) of the Code)
  105. 76Derogation for the calculation of the amount of import duty on processed products resulting from inward processing (Article 86(3) and 86(4) of the Code)
  106. Time-limit for establishing the place where the customs debt is incurred
  107. 77Time-limit for establishing the place where the customs debt is incurred under Union transit(Article 87(2) of the Code)
  108. 78Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the TIR Convention(Article 87(2) of the Code)
  109. 79Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the ATA Convention or the Istanbul Convention(Article 87(2) of the Code)
  110. 80Time-limit for establishing the place where the customs debt is incurred in cases other than transit(Article 87(2) of the Code)
  111. Chapter 2: Guarantee for a potential or existing customs debt
  112. General provisions
  113. 81Cases where no guarantee shall be required for goods placed under the temporary admission procedure(Article 89(8)(c) of the Code)
  114. 82Guarantee in the form of an undertaking by a guarantor(Article 94, 22(4) and 6(3)(a) of the Code)
  115. 83Forms of guarantee other than a cash deposit or an undertaking given by a guarantor(Article 92(1)(c) of the Code)
  116. Comprehensive guarantee and guarantee waiver
  117. 84Reduction of the level of the comprehensive guarantee and guarantee waiver(Article 95(2) of the Code)
  118. Provisions for the Union transit procedure and the procedure under the Istanbul and the ATA Convention
  119. 85Release of the guarantor's obligations under the Union transit procedure(Articles 6(2), 6(3)(a) and 98 of the Code)
  120. 86Claim for payment against a guaranteeing association for goods covered by ATA carnet and notification of the non-discharge of CPD carnets to a guaranteeing association under the procedure of the ATA Convention or Istanbul Convention(Articles 6(2), 6(3)(a) and 98 of the Code)
  121. Chapter 3: Recovery and payment of duty and repayment and remission of the amount of import and export duty
  122. Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts
  123. Notification of the customs debt and claim for payment from guaranteeing association
  124. Articles 87Means of notification of the customs debt(Article 6(3)(a) of the Code)
  125. 88Exemption from notification of the customs debt(Article 102(1)(d) of the Code)
  126. Payment of the amount of import or export duty
  127. 89Suspension of the time-limit for payment in case of application for remission(Article 108(3)(a) of the Code)
  128. 90Suspension of the time-limit for payment in the case of goods that are to be confiscated, destroyed or abandoned to the State(Article 108(3)(b) of the Code)
  129. 91Suspension of the time-limit for payment in the case of customs debts incurred through non-compliance(Article 108(3)(c) of the Code)
  130. Repayment and remission
  131. General provisions and procedure
  132. 92Application for repayment or remission(Articles 6(3)(a), 22(1) and 103 of the Code)
  133. 93Supplementary information where goods are situated in another Member State(Articles 6(2) and 6(3)(a) of the Code)
  134. 94Means of notification of the decision on repayment or remission(Article 6(3)(a) of the Code)
  135. 95Common data requirements related to formalities where goods are located in another Member State(Article 6(2) of the Code)
  136. 96Means for sending information on the completion of formalities where goods are located in another Member State(Article 6(3)(a) of the Code)
  137. 97Extension of the time-limit for taking a decision on repayment or remission (Article 22(3) of the Code)
  138. Decisions to be taken by the Commission
  139. 98Transmission of the file to the Commission for a decision(Article 116(3) of the Code)
  140. 99Right for the person concerned to be heard(Article 116(3) of the Code)
  141. 100Time-limits(Article 116(3) of the Code)
  142. 101Notification of the decision(Article 116(3) of the Code)
  143. 102Consequences of a failure to take or notify a decision(Article 116(3) of the Code)
  144. Chapter 4: Extinguishment of a customs debt
  145. 103Failures which have no significant effect on the correct operation of a customs procedure(Article 124(1)(h)(i) of the Code)
  146. Title IV: GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
  147. Chapter 1: Entry summary declaration
  148. 104Waiver from the obligation to lodge an entry summary declaration(Article 127(2)(b) of the Code)
  149. 105Time-limits for lodging the entry summary declaration in case of transport by sea(Article 127(3) and (7) of the Code)
  150. 106Time limits for lodging the entry summary declaration in case of transport by air (Article 127(2)(b), (3),(6) and (7) of the Code)
  151. 107Time-limits for lodging the entry summary declaration in case of transport by rail(Article 127(3) and (7) of the Code)
  152. 108Time-limits for lodging the entry summary declaration in case of transport by road(Article 127(3) and (7) of the Code)
  153. 109Time-limits for lodging the entry summary declaration in case of transport by inland waterways(Article 127(3) and (7) of the Code)
  154. 110Time-limits for lodging the entry summary declaration in case of combined transportation(Article 127(3) and (7) of the Code)
  155. 111Time-limits for lodging the entry summary declaration in case of force majeure(Article 127(3) and (7) of the Code)
  156. 112Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by sea or inland waterways(Article 127(6) of the Code) Repealed
  157. 113Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by air(Article 127(6) of the Code) Repealed
  158. 113aProvision of particulars of the entry summary declaration by other persons (Article 127 (6) of the Code) Repealed
  159. Chapter 2: Arrival of goods
  160. 114Trade with special fiscal territories (Article 1(3) of the Code)
  161. 115Approval of a place for the presentation of goods to customs and temporary storage (Articles 139(1) and 147(1) of the Code)
  162. 116Records(Article 148(4) of the Code)
  163. 117Retail sale(Article 148(1) of the Code)
  164. 118Other cases of movement of goods in temporary storage(Article 148(5)(c) of the Code)
  165. Title V: GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
  166. Chapter 1: Customs status of goods
  167. General provisions
  168. 119Presumption of customs status(Articles 153(1) and 155(2) of the Code)
  169. Regular shipping service for customs purposes
  170. 120Authorisation to establish regular shipping services(Article 155(2) of the Code)
  171. 121Registration of vessels and ports(Articles 22(4) and 155(2) of the Code)
  172. 122Unforeseen circumstances during the transport by regular shipping services(Articles 153(1) and 155(2) of the Code)
  173. 122aRSS information and communications system (Article 155(2) of the Code)
  174. Proof of the customs status of Union goods
  175. General provisions
  176. 123Period of validity of a T2L, T2LF or a customs goods manifest(Article 22(5) of the Code)
  177. 124Means of communication of the MRN of a T2L, T2LF or a customs goods manifest(Article 6(3)(a) of the Code)
  178. 124aProof of the customs status of Union goods by means of a ‘ T2L ’ or ‘ T2LF ’ document (Articles 6(2), 6(3)(a) and 153(2) of the Code)
  179. Proofs submitted by means other than electronic data-processing techniques
  180. 125Proof of the customs status of Union goods for travellers other than economic operators(Article 6(3)(a) of the Code)
  181. 126Proof of the customs status of Union goods by production of an invoice or transport document(Articles 6(2) and 6(3)(a) of the Code)
  182. 126aProof of the customs status of Union goods by production of a shipping company's manifest (Articles 6(2) and 6(3)(a) of the Code)
  183. 127Proof of the customs status of Union goods in TIR or ATA carnets or NATO forms 302 or EU forms 302
  184. Proof of the customs status of Union goods issued by an authorised issuer
  185. 128Facilitation for issuing a means of proof by an authorised issuer(Article 153(2) of the Code)
  186. 128aFormalities when issuing a ‘T2L’ or ‘T2LF’ document, an invoice or transport document by an authorised issuer (Articles 6(2) and 6(3)(a) of the Code)
  187. 128bFacilitations for an authorised issuer (Article 6(3)(a) of the Code)
  188. 128cAuthorisation to draw up the shipping company's manifest after departure (Article 153(2) of the Code)
  189. 128dConditions to be authorised to draw up the shipping company's manifest after departure (Articles 6(3)(a) and 153(2) of the Code)
  190. Specific provisions concerning products of sea-fishing and goods obtained from such products
  191. 129The customs status of products of sea-fishing and goods obtained from such products(Article 153(2) of the Code)
  192. 130The proof of customs status of products of sea-fishing and goods obtained from such products(Articles 6(2) and 6(3)(a) of the Code)
  193. 131Transhipment (Article 6(3)(a) of the Code)
  194. 132Proof 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 6(3)(a) of the Code)
  195. 133Products and goods transhipped and transported through a country or territory which is not part of the customs territory of the Union (Article 6(2) and (3)(a) of the Code)
  196. Chapter 2: Placing goods under a customs procedure
  197. General provisions
  198. 134Customs declarations in trade with special fiscal territories (Article 1(3) of the Code)
  199. 135Oral declaration for release for free circulation(Article 158(2) of the Code)
  200. 136Oral declaration for temporary admission and re-export(Article 158(2) of the Code)
  201. 137Oral declaration for export(Article 158(2) of the Code)
  202. 138Goods deemed to be declared for release for free circulation in accordance with Article 141(Article 158(2) of the Code)
  203. 139Goods deemed to be declared for temporary admission, transit or re-export in accordance with Article 141 (Article 158(2) of the Code)
  204. 140Goods deemed to be declared for export in accordance with Article 141(Article 158(2) of the Code)
  205. 141Acts deemed to be a customs declaration or a re-export declaration (Article 158(2) of the Code)
  206. 142Goods which cannot be declared orally or in accordance with Article 141(Article 158(2) of the Code)
  207. 143Paper-based customs declarations(Article 158(2) of the Code)
  208. 143aDeclaration for release for free circulation of consignments of low value (Article 6(2) of the Code)
  209. 144Customs declaration for goods in postal consignments (Article 6(2) of the Code)
  210. Simplified customs declarations
  211. 145Conditions for authorisation of regular use of simplified customs declarations(Article 166(2) of the Code)
  212. 146Supplementary declaration (Article 167(1) of the Code)
  213. 147Time limit for the declarant to be in possession of the supporting documents in the case of supplementary declarations
  214. Provisions applying to all customs declarations
  215. 148Invalidation of a customs declaration after release of the goods(Article 174(2) of the Code)
  216. Other simplifications
  217. 149Conditions for granting authorisations for centralised clearance(Article 179(1) of the Code)
  218. 150Conditions for granting authorisations for entry in the declarant's records(Article 182(1) of the Code)
  219. 151Conditions for granting authorisations for self-assessment(Article 185(1) of the Code)
  220. 152Customs formalities and controls under self-assessment(Article 185(1) of the Code)
  221. Chapter 3: Release of goods
  222. 153Release not conditional upon provision of a guarantee(Article 195(2) of the Code)
  223. 154Notification of the release of the goods(Article 6(3)(a) of the Code)
  224. Title VI: RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
  225. Chapter 1: Release for free circulation
  226. 155Authorisation for the drawing up of banana weighing certificates(Article 163(3) of the Code)
  227. 156Time-limit(Article 22(3) of the Code)
  228. 157Means of communication of the banana weighing certificate(Articles 6(2) and 6(3)(a) of the Code)
  229. Chapter 2: Relief from import duty
  230. Returned goods
  231. 158Goods considered to be returned in the state in which they were exported(Article 203(5) of the Code)
  232. 159Goods which on export benefited from measures laid down under the common agricultural policy(Article 204 of the Code)
  233. 160Means of communication of information sheet INF 3(Article 6(3)(a) of the Code)
  234. Title VII: SPECIAL PROCEDURES
  235. Chapter 1: General provisions
  236. Application for an authorisation
  237. 161Applicant established outside the customs territory of the Union(Article 211(3)(a) of the Code)
  238. 162Place for submitting an application where the applicant is established outside the customs territory of the Union(Article 22(1) of the Code)
  239. 163Application for an authorisation based on a customs declaration(Articles 6(1), 6(2), 6(3)(a) and 211(1) of the Code)
  240. 164Application for renewal or amendment of an authorisation(Article 6(3)(a) of the Code)
  241. 165Supporting document for an oral customs declaration for temporary admission(Articles 6(2), 6(3)(a) and 211(1) of the Code)
  242. Taking a decision on the application
  243. 166Examination of the economic conditions(Article 211(3) and (4) of the Code)
  244. 167Cases in which the economic conditions are deemed to be fulfilled for inward processing(Article 211(5) of the Code)
  245. 168Calculation of the amount of import duty in certain cases of inward processing (Article 86(4) of the Code) Repealed
  246. 169Authorisation for the use of equivalent goods(Articles 223(1) and (2) and 223(3)(c) of the Code)
  247. 170Processed products or goods placed under inward processing IM/EX(Article 211(1) of the Code)
  248. 171Time-limit for taking a decision on an application for an authorisation referred to in Article 211(1) of the Code(Article 22(3) of the Code)
  249. 172Retroactive effect(Article 22(4) of the Code)
  250. 173Validity of an authorisation(Article 22(5) of the Code)
  251. 174Time-limit for the discharge of a special procedure(Article 215(4) of the Code)
  252. 175Bill of discharge(Articles 6(2), 6(3)(a) and 211(1) of the Code)
  253. 176Standardised exchange of information and obligations of the holder of an authorisation for the use of a processing procedure(Article 211(1) of the Code)
  254. 177Storage of Union goods together with non-Union goods in a storage facility (Article 211(1) of the Code)
  255. 177aMixed storage of products subject to customs supervision under end-use (Article 211(1) of the Code)
  256. Other provisions
  257. 178Records(Articles 211(1) and 214(1) of the Code)
  258. 179Movement of goods between different places in the customs territory of the Union(Article 219 of the Code)
  259. 180Usual forms of handling(Article 220 of the Code)
  260. 181Standardised exchange of information(Article 6(2) of the Code)
  261. 182Customs status of animals born of animals placed under a special procedure(Article 153(3) of the Code)
  262. 183Waiver from the obligation to lodge a supplementary declaration(Article 167(2)(b) of the Code)
  263. Chapter 2: Transit
  264. External and internal transit procedure
  265. 184Means of communication of the MRN of a transit operation and of the MRN of a TIR operation to the customs authorities(Article 6(3)(a) of the Code)
  266. 185Transit accompanying document and transit/security accompanying document(Article 6(2) of the Code)
  267. 186Applications for the status of authorised consignee for TIR operations(Article 22(1) 3rd subparagraph of the Code)
  268. 187Authorisations for the status of authorised consignee for TIR operations(Article 230 of the Code)
  269. External and internal Union transit procedure
  270. 188Special fiscal territories(Article 1(3) of the Code)
  271. 189Application of the external transit procedure in specific cases (Article 226(2) of the Code)
  272. 190Receipt endorsed by the customs office of destination(Article 6(3)(a) of the Code)
  273. 191General provisions on authorisations of simplifications(Article 233(4) of the Code)
  274. 192Applications for the status of authorised consignor for placing goods under the Union transit procedure(Article 22(1) 3rd subparagraph of the Code)
  275. 193Authorisations for the status of authorised consignor for placing goods under the Union transit procedure (Article 233(4)(a) of the Code)
  276. 194Applications for the status of authorised consignee for receiving goods moved under the Union transit procedure(Article 22(1) 3rd subparagraph of the Code)
  277. 195Authorisations for the status of authorised consignee for receiving goods moved under the Union transit procedure (Article 233(4)(b) of the Code)
  278. 196Receipt issued by authorised consignee(Article 6(3)(a) of the Code)
  279. 197Authorisation for use of seals of a special type (Article 233(4)(c) of the Code)
  280. 197aApplications for the use of seals of special type (Article 22(1) 3rd subparagraph of the Code)
  281. 198Authorisation for the use of a transit declaration with reduced data requirements(Article 233(4)(d) of the Code)
  282. 199Authorisations for the use of an electronic transport document as a transit declaration for air transport(Article 233(4)(e) of the Code)
  283. 200Authorisations for the use of an electronic transport document as a transit declaration for maritime transport(Article 233(4)(e) of the Code)
  284. Chapter 3: Customs warehousing
  285. 201Retail sale(Article 211(1)(b) of the Code)
  286. 202Specially equipped storage facilities(Article 211(1)(b) of the Code)
  287. 203Type of storage facilities(Article 211(1)(b) of the Code)
  288. Chapter 4: Specific use
  289. Temporary admission
  290. General provisions
  291. 204General provisions(Article 211(1)(a) of the Code)
  292. 205Place for submitting an application(Article 22(1) of the Code)
  293. 206Temporary admission with partial relief from import duty(Articles 211(1) and 250(2)(d) of the Code)
  294. Means of transport, pallets and containers including their accessories and equipment
  295. 207General provisions(Article 211(3) of the Code)
  296. 208Pallets(Article 250(2)(d) of the Code)
  297. 209Spare parts, accessories and equipment for pallets(Article 250(2)(d) of the Code)
  298. 210Containers(Articles 18(2) and 250(2)(d) of the Code)
  299. 211Spare parts, accessories and equipment for containers(Article 250(2)(d) of the Code)
  300. 212Conditions for granting total relief from import duty for means of transport(Article 250(2)(d) of the Code)
  301. 213Spare parts, accessories and equipment for non-Union means of transport(Article 250(2)(d) of the Code)
  302. 214Conditions for granting total relief from import duty to persons established in the customs territory of the Union(Article 250(2)(d) of the Code)
  303. 215Use of means of transport by natural persons who have their habitual residence in the customs territory of the Union(Article 250(2)(d) of the Code)
  304. 216Relief from import duty in respect of means of transport in other cases(Article 250(2)(d) of the Code)
  305. 217Time-limits for discharge of the temporary admission procedure in the case of means of transport and containers(Article 215(4) of the Code)
  306. 218Time-limits for re-export in the case of professional hire services(Articles 211(1) and 215(4) of the Code)
  307. Goods other than means of transport, pallets and containers
  308. 219Personal effects and goods for sports purposes imported by travellers(Article 250(2)(d) of the Code)
  309. 220Welfare material for seafarers(Article 250(2)(d) of the Code)
  310. 221Disaster relief material(Article 250(2)(d) of the Code)
  311. 222Medical, surgical and laboratory equipment(Article 250(2)(d) of the Code)
  312. 223Animals(Article 250(2)(d) of the Code)
  313. 224Goods for use in frontier zones(Article 250(2)(d) of the Code)
  314. 225Sound-, image- or data-carrying media and publicity material(Article 250(2)(d) of the Code)
  315. 226Professional equipment(Article 250(2)(d) of the Code)
  316. 227Pedagogic material and scientific equipment(Article 250(2)(d) of the Code)
  317. 228Packings(Article 250(2)(d) of the Code)
  318. 229Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles(Article 250(2)(d) of the Code)
  319. 230Special tools and instruments(Article 250(2)(d) of the Code)
  320. 231Goods used to carry out tests or subject to tests(Article 250(2)(d) of the Code)
  321. 232Samples(Article 250(2)(d) of the Code)
  322. 233Replacement means of production(Article 250(2)(d) of the Code)
  323. 234Goods for events or for sale in certain situations(Article 250(2)(d) of the Code)
  324. 235Spare parts, accessories and equipment(Article 250(2)(d) of the Code)
  325. 235aGoods to be moved or used in the context of military activities
  326. 236Other goods(Article 250(2)(d) of the Code)
  327. 237Special time-limits for discharge(Article 215(4) of the Code)
  328. Operation of the procedure
  329. 238Particulars to be included in the customs declaration(Article 6(2) of the Code)
  330. End-use
  331. 239Obligation of the holder of the end-use authorisation(Article 211(1)(a) of the Code)
  332. Chapter 5: Processing
  333. 240Authorisation(Article 211 of the Code)
  334. 241Particulars to be included in the customs declaration for inward processing(Article 6(2) of the Code)
  335. 242Outward processing IM/EX(Article 211(1) of the Code)
  336. 243Repair under outward processing(Article 211(1) of the Code)
  337. Title VIII: GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
  338. Chapter 1: Formalities prior to the exit of goods
  339. 244Time-limit for the lodging of pre-departure declarations(Article 263(1) of the Code)
  340. 245Waiver from the obligation to lodge a pre-departure declaration(Article 263(2)(b) of the Code)
  341. Chapter 2: Formalities on exit of goods
  342. 246Means for the exchange of information in cases of presentation of goods at the customs office of exit(Article 6(3)(a) of the Code)
  343. 247Means for providing evidence that the goods have left the customs territory of the Union(Article 6(3)(a) of the Code)
  344. Chapter 3: Export and re-export
  345. 248Invalidation of the customs declaration or the re-export declaration(Article 174 of the Code)
  346. 249Means for the retrospective lodgement of an export or re-export declaration(Article 6(3)(a) of the Code)
  347. Title IX: FINAL PROVISIONS
  348. 250Re-assessment of authorisations already in force on 1 May 2016
  349. 251Validity of authorisations already in force on 1 May 2016
  350. 252Validity of decisions on binding information already in force on 1 May 2016
  351. 253Validity of decisions granting deferment of payment already in force on 1 May 2016
  352. 254Use of authorisations and decisions already in force on 1 May 2016
  353. 255Transitional provisions on the use of seals
  354. 256Article 256
  355. Signature
  356. Attachment
  357. Attachment
  358. COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS
  359. Introductory notes to the data requirement tables for applications and decisions
  360. GENERAL PROVISIONS
  361. 1Division 1
  362. 2Division 2
  363. 3Division 3
  364. 4Division 4
  365. 5Division 5
  366. 6Division 6
  367. 7Division 7
  368. 8Division 8
  369. 9Division 9
  370. 10Division 10
  371. Applications and decisions
  372. CHAPTER 1Division CHAPTER 1
  374. Notes relating to data requirements
  375. Introduction
  376. Application and decision relating to binding tariff information
  378. Specific data requirements for the application and the decision relating to binding tariff information
  380. Notes relating to the specific data requirements for the application and the decision relating to Binding Tariff Information
  381. Introduction
  382. Application and decision relating to binding origin information
  384. Specific data requirements for the application and the decision relating to binding origin information
  386. Notes relating to the specific data requirements for the application and the decision relating to binding origin information
  387. Introduction
  388. Application and authorisation for the status of authorised economic operator
  390. Specific data requirements for the application and the authorisation for the status of authorised economic operator
  392. Notes relating to the specific data requirements for the application and the authorisation for the status of authorised economic operator
  393. Introduction
  394. Application and authorisation for the simplification of the determination of amounts being part of the customs value of goods
  396. Specific data requirements for the application and the authorisation for the simplification of the determination of amounts being part of the customs value of goods
  398. Notes relating to the specific data requirements for the application and the authorisation for the simplification of the determination of amounts being part of the customs value of goods
  399. Introduction
  400. Application and authorisation for the provision of a comprehensive guarantee, including a possible reduction or waiver
  402. Specific data requirements for the application and the authorisation for the provision of a comprehensive guarantee, including a possible reduction or waiver
  404. Notes relating to the specific data requirements for the application and the authorisation for the provision of a comprehensive guarantee, including a possible reduction or waiver
  405. Introduction
  406. Application and authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation
  408. Specific data requirements for the application and the authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation
  410. Notes relating to the specific data requirements of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation
  411. Introduction
  412. Application and decision for the repayment or remission of the amounts of import or export duty
  414. Specific data requirements for the application and decision for the repayment or remission of the amounts of import or export duty
  416. Notes relating to the specific data requirements for the application and decision for the repayment or remission of the amounts of import or export duty
  417. Introduction
  418. Application and authorisation for the operation of temporary storage facilities
  420. Specific data requirements for the application and the authorisation for the operation of temporary storage facilities
  422. Notes relating to the specific data requirements for the application and the authorisation for the operation of temporary storage facilities
  423. Introduction
  424. Application and authorisation of regular shipping service
  426. Specific data requirements for the application and the authorisation of regular shipping service
  428. Notes relating to the specific data requirements for the application and the authorisation of regular shipping service
  429. Introduction
  430. Application and authorisation for the status of authorised issuer
  432. Specific data requirements for the application and the authorisation for the status of authorised issuer
  434. Notes relating to the specific data requirements for the application and the authorisation for the status of authorised issuer
  435. Introduction
  436. Application and authorisation to use simplified declaration
  438. Specific data requirements for the application and the authorisation to use simplified declaration
  440. Notes relating to the specific data requirements for the application and the authorisation to use simplified declaration
  441. Introduction
  442. Application and authorisation for centralised clearance
  444. Specific data requirements for the application and the authorisation for centralised clearance
  446. Notes relating to the specific data requirements for the application and the authorisation for centralised clearance
  447. Introduction
  448. Application and authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure
  450. Specific data requirements for the application and the authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure
  452. Notes relating to the specific data requirements for the application and the authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure
  453. Introduction
  454. Application and authorisation for self-assessment
  456. Specific data requirements for the application and the authorisation for self-assessment
  458. Notes relating to the specific data requirements for the application and the authorisation for self-assessment
  459. Introduction
  460. Application and authorisation for the status of authorised weigher of bananas
  462. Specific data requirements for the application and the authorisation for the status of authorised weigher of bananas
  464. Notes relating to the specific data requirements for the application and the authorisation for the status of authorised weigher of bananas
  465. Introduction
  466. Application and authorisation for the use of inward processing procedure
  468. Specific data requirements for the application and the authorisation for the use of the inward processing procedure
  470. Notes relating to the specific data requirements for the application and the authorisation for the use of inward processing procedure
  471. Introduction
  472. Application and authorisation for the use of outward processing procedure
  474. Specific data requirements for the application and the authorisation for the use of the outward processing procedure
  476. Notes relating to the specific data requirements’ for the application and the authorisation for the use of outward processing procedure
  477. Introduction
  478. Application and authorisation for the operation of storage facilities for the customs warehousing of goods
  480. Specific data requirements for the application and the authorisation for the operation of storage facilities for the customs warehousing of goods
  482. Notes relating to the specific data requirements for the application and the authorisation for the operation of storage facilities for the customs warehousing of goods
  483. Introduction
  484. Application and authorisation for the status of authorised consignor for Union transit
  486. Specific data requirements for the application and the authorisation for the status of authorised consignor for Union transit
  488. Notes relating to the specific data requirements for the application and the authorisation for the status of authorised consignor for Union transit
  489. Introduction
  490. Application and authorisation to use of seals of a special type
  492. Specific data requirements for the application and the authorisation to use of seals of a special type
  494. Notes relating to the specific data requirements for the application and the authorisation to use of seals of a special type
  495. Introduction
  496. Attachment Repealed
  497. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  498. Attachment
  499. PAPER-BASED STANDARD DECLARATIONS – NOTES AND FORMS TO BE USED
  500. General provisions
  501. Article 1Data requirements of paper-based customs declarations
  502. Use of paper-based customs declaration
  503. (1)Division (1)
  504. (2)Division (2)
  505. (3)Division (3)
  506. (4)The declaration forms may be supplemented, where appropriate, by one or more continuation forms presented in subsets containing the declaration copies needed to complete the formalities relating to the customs procedure under which the goods are to be placed. Those copies needed in order to complete the formalities relating to preceding or subsequent customs procedures may be attached where appropriate.
  507. (5)Division (5)
  508. Use of paper-based customs declaration for successive procedures
  509. (1)Division (1)
  510. (2)For the purposes of paragraph 1, where the declarant uses a Single Administrative Document issued during the preceding customs procedure, he shall be required, prior to lodging his declaration, to verify the accuracy of the existing data for the boxes for which he is responsible and their applicability to the goods in question and the procedure applied for, and to supplement them as necessary.
  511. (3)Division (3)
  512. Article 4Special use of paper-based customs declaration
  513. Article 5Exceptions
  514. Notes
  515. General description
  516. (1)Division (1)
  517. (2)The paper shall be white for all copies. However, on the copies used for Union transit (1, 4 and 5), boxes 1 (first and third subdivisions), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green background.
  518. (3)Division (3)
  519. (4)A colour marking of the different copies shall be effected in the following manner on forms conforming to the specimens shown in Titles III and IV of this Annex:
  520. (5)Division (5)
  521. (6)Division (6)
  522. (7)Division (7)
  523. (8)The forms and continuation forms used comprise the copies needed to complete the formalities relating to one or more customs procedures, taken from a set of eight copies:
  524. (9)Division (9)
  525. (10)Economic operators may, if they wish, use privately printed subsets combining the appropriate copies, provided that they conform to the official specimen.
  526. (11)When, pursuant to Article 5 of this Annex, declarations for placing goods under a customs procedure, for re-export, or documents certifying the customs status of Union goods not being moved under the internal Union transit procedure are drawn up on plain paper by means of official or private-sector data-processing systems, the format of the said declarations or documents must comply with all the conditions laid down by the Union Customs Code or this Regulation, including those relating to the back of the form (in respect of copies used under the Union transit procedure), except:
  527. CHAPTER 2Data requirements
  528. FORMALITIES EN ROUTE
  529. CHAPTER 3Instructions for use of the forms
  530. Remarks concerning the continuation forms
  531. ADivision A
  532. BThe instructions in this title also apply to the continuation forms.
  533. CIf continuation forms are used,
  534. TITLE IIIModel of Single Administrative Document (eight-copy set)
  535. TITLE IVModel of Single Administrative Document continuation form (eight-copy set)
  536. TITLE VIndication of the copies of the forms shown in Titles III and IV on which data should appear by a self copying process
  537. Attachment
  538. TRANSIT ACCOMPANYING DOCUMENT
  539. CHAPTER ISpecimen of transit accompanying document
  540. CHAPTER IINotes and particulars (data) for the Transit Accompanying Document
  541. Attachment
  542. LIST OF ITEMS
  543. CHAPTER ISpecimen of the list of items
  544. CHAPTER IINotes and the particulars (data) for the list of items
  545. Attachment
  546. TRANSIT/SECURITY ACCOMPANYING DOCUMENT (‘TSAD’)
  547. Specimen of the Transit/Security Accompanying Document
  548. TITLE IINotes and data for the Transit/Security Accompanying Document
  549. Attachment
  550. TRANSIT/SECURITY LIST OF ITEMS (‘TSLoI’)
  551. TITLE ISpecimen of the Transit/Security List of Items
  552. TITLE IINotes and data for the Transit/Security List of Items
  553. Attachment
  554. Attachment
  555. Introductory notes and list of substantial processing or working operations conferring non-preferential origin
  556. INTRODUCTORY NOTES
  557. Definitions
  558. 1.1Division 1.1
  559. 1.2Division 1.2
  560. 1.3Value added rule
  561. 1.4Complete making up
  562. 1.5Division 1.5
  563. Application of the rules in this Annex
  564. 2.1The rules provided in this Annex are to be applied to goods on the basis of their classification in the Harmonised System, as well as on further criteria which may be provided for in addition to the Harmonised System headings or subheadings created specifically for the purposes of this Annex. A Harmonised System heading or subheading which is further subdivided using such criteria is referred to in this Annex as ‘split heading’ or ‘split subheading’. ‘Harmonised System’ or ‘HS’ means the goods nomenclature established under the International Convention on the Harmonized Commodity Description and Coding System, as amended by Recommendation of the Customs Cooperation Council of 27 June 2014 (‘HS 2017’).
  565. 2.2Division 2.2
  566. 2.3Division 2.3
  567. 2.4Division 2.4
  568. 2.5Division 2.5
  569. 2.6Division 2.6
  570. 3Glossary
  571. LIVE ANIMALS; ANIMAL PRODUCTS
  572. Meat and edible meat offal
  574. (1)Division (1)
  575. (2)Division (2)
  576. (3)Division (3)
  577. Chapter note:Division Chapter note:
  578. Chapter residual rule:Division Chapter residual rule:
  579. Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
  581. (1)Division (1)
  582. (2)Division (2)
  583. (3)Division (3)
  584. Chapter residual rule:Division Chapter residual rule:
  585. VEGETABLE PRODUCTS
  586. Coffee, tea, maté and spices
  588. (1)Division (1)
  589. (2)Division (2)
  590. (3)Division (3)
  591. Chapter residual rule:Division Chapter residual rule:
  592. CHAPTER 11Products of the milling industry; malt; starches; inulin; wheat gluten
  593. Vegetable plaiting materials; vegetable products not elsewhere specified or included
  595. (1)Division (1)
  596. (2)Division (2)
  597. (3)Division (3)
  598. Chapter residual rule:Division Chapter residual rule:
  599. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
  600. Sugars and sugar confectionery
  602. (1)Division (1)
  603. (2)Division (2)
  604. (3)Division (3)
  605. Chapter residual rule:Division Chapter residual rule:
  606. Preparations of vegetables, fruit, nuts or other parts of plants
  608. (1)Division (1)
  609. (2)Division (2)
  610. (3)Division (3)
  611. Chapter residual rule:Division Chapter residual rule:
  612. Beverages, spirits and vinegar
  614. (1)Division (1)
  615. (2)Division (2)
  616. (3)Division (3)
  617. Chapter residual rule:Division Chapter residual rule:
  618. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
  619. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster
  620. Chapter residual rule:Division Chapter residual rule:
  621. Albuminoidal substances; modified starches; glues; enzymes
  622. Chapter residual rule:Division Chapter residual rule:
  623. RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
  624. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; Articles of animal gut (other than silk-worm gut)
  625. Chapter residual rule:Division Chapter residual rule:
  626. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
  627. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
  628. Chapter residual rule:Division Chapter residual rule:
  629. TEXTILES AND TEXTILE ARTICLES
  630. Silk
  631. Chapter Note:Division Chapter Note:
  632. Chapter residual rule:Division Chapter residual rule:
  633. Wool, fine or coarse animal hair; horsehair yarn and woven fabric
  634. Chapter Note:Division Chapter Note:
  635. Chapter residual rule:Division Chapter residual rule:
  636. Cotton
  637. Chapter residual rule:Division Chapter residual rule:
  638. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
  639. Chapter residual rule:Division Chapter residual rule:
  640. Man-made filaments; strip and the like of man-made textile materials
  641. Chapter residual rule:Division Chapter residual rule:
  642. Man-made staple fibres
  643. Chapter Note:Division Chapter Note:
  644. Chapter residual rule:Division Chapter residual rule:
  645. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
  646. Chapter Note:Division Chapter Note:
  647. Chapter residual rule:Division Chapter residual rule:
  648. Carpets and other textile floor coverings
  649. Chapter residual rule:Division Chapter residual rule:
  650. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
  651. Chapter residual rule:Division Chapter residual rule:
  652. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
  653. Chapter residual rule:Division Chapter residual rule:
  654. Knitted or crocheted fabrics
  655. Chapter residual rule:Division Chapter residual rule:
  656. Articles of apparel and clothing accessories, knitted or crocheted
  657. Chapter residual rule:Division Chapter residual rule:
  658. Articles of apparel and clothing accessories, not knitted or crocheted
  659. Chapter residual rule:Division Chapter residual rule:
  660. Other made up textile articles; sets; worn clothing and worn textile articles; rags
  661. Chapter residual rule:Division Chapter residual rule:
  662. FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
  663. Footwear, gaiters and the like; parts of such articles
  664. Chapter residual rule:Division Chapter residual rule:
  665. ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
  666. Ceramic products
  667. Chapter residual rule:Division Chapter residual rule:
  668. NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  669. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
  670. Chapter residual rule:Division Chapter residual rule:
  671. BASE METALS AND ARTICLES OF BASE METAL
  672. Iron and steel
  673. Definition
  674. Chapter NoteDivision Chapter Note
  675. Chapter residual rule:Division Chapter residual rule:
  676. Articles of iron or steel
  677. Chapter NoteDivision Chapter Note
  678. Chapter residual rule:Division Chapter residual rule:
  679. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
  680. Primary Rule: Goods or parts produced from blanks
  681. Chapter residual rule:Division Chapter residual rule:
  682. MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
  683. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
  684. Primary Rule: Parts and accessories produced from blanks:
  685. 1Division 1
  686. 2Division 2
  688. Chapter residual rule:Division Chapter residual rule:
  689. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
  690. Primary Rule: Parts and accessories produced from blanks:
  691. (1)Division (1)
  692. (2)Division (2)
  694. Chapter residual rule:Division Chapter residual rule:
  695. OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
  696. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
  697. Definition of ‘Assembly of semi-conductor products’
  698. Chapter residual rule:Division Chapter residual rule:
  699. Clocks and watches and parts thereof
  700. Chapter residual rule:Division Chapter residual rule:
  701. MISCELLANEOUS MANUFACTURED ARTICLES
  702. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
  703. Chapter NoteDivision Chapter Note
  704. Chapter residual rule:Division Chapter residual rule:
  705. Attachment
  706. Application for an information certificate INF 4 and Information certificate INF 4
  707. Application for an information certificate INF 4
  708. Attachment
  709. Introductory notes and list of working or processing operations which confer originating status
  710. INTRODUCTORY NOTES
  711. Note 1 – General introduction
  712. 1.1Division 1.1
  713. 1.2This Annex lays down the conditions pursuant to Article 45 under which products shall be considered to originate in the beneficiary country concerned. There are four different types of rule, which vary according to the product:
  714. PART IILIST OF PRODUCTS AND WORKING OR PROCESSING OPERATIONS WHICH CONFER ORIGINATING STATUS
  715. Attachment
  716. Materials excluded from regional cumulation
  717. Attachment
  718. Working excluded from GSP regional cumulation (textile products)
  719. Attachment
  720. Introductory notes and list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status
  722. INTRODUCTORY NOTES
  723. Note 1:
  724. PART IIDivision PART II
  725. Attachment Repealed
  726. Attachment
  727. Guarantor’s undertaking — Individual guarantee
  728. Common data requirements
  729. Attachment
  730. Guarantor’s undertaking — Individual guarantee in the form of vouchers
  731. COMMON/UNION TRANSIT PROCEDURE
  732. Attachment
  733. Guarantor’s undertaking — Comprehensive guarantee
  734. Common data requirements
  735. Attachment
  736. Notification to guarantor of non-discharge of Union transit procedure
  737. Attachment
  738. Notification to guarantor of liability for debt in Union transit procedure
  739. Attachment
  740. Claim for payment to the guaranteeing association of debt in transit procedure under ATA/e-ATA carnet
  741. Attachment
  742. Notification to guarantor of liability for debt in transit procedure under CPD carnet
  743. Attachment
  744. Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet
  745. Common data requirements
  746. Attachment
  747. Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet
  748. Attachment
  749. Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet
  750. Attachment
  751. Request for supplementary information where goods are situated in another Member State
  752. Common data requirements
  753. Attachment
  754. Remission/repayment
  755. Common data requirements
  756. Attachment
  757. EU FORM 302/FORMULAIRE UE 302
  758. Attachment
  759. Banana weighing certificates – data requirements
  760. Attachment
  761. Information sheet INF 3 — data requirements
  762. PART FOR THE DECLARANT
  763. (1)Box 1: Exporter
  764. (2)Division (2)
  765. (3)Division (3)
  766. (4)Box 4: Number, kind, marks and numbers of packages and description of goods exported
  767. (5)Box 5: Gross weight
  768. (6)Box 6: Net weight
  769. (7)Box 7: Statistical value
  770. (8)Box 8: Quantity for which information sheet is required
  771. (9)Division (9)
  772. (10)Box 10: Additional information relating to the goods
  773. (11)Box 11: Request of the exporter
  774. PART FOR THE CUSTOMS AUTHORITIES
  775. (1)Box A: Endorsement by competent authorities for export licences
  776. (2)Box B: Endorsement by competent authorities for grant of refunds or other amounts provided for on exportation
  777. (3)Box C: Where a duplicate of Information Sheet INF 3 has to be issued, it shall bear one of the following indications:
  778. (4)Division (4)
  779. (5)Box E: Request by the customs office of re-import
  780. (6)Box F: Reply of the competent authorities
  781. (7)Box G: Re-import
  782. Attachment
  783. Supporting document where goods are declared orally for temporary admission
  784. Attachment
  785. Sensitive goods and products
  786. Attachment
  787. List of permitted usual forms of handling(Article 220 of the Code)
  788. (1)Division (1)
  789. (2)Division (2)
  790. (3)Division (3)
  791. (4)Division (4)
  792. (5)Division (5)
  793. (6)Division (6)
  794. (7)Division (7)
  795. (8)treatment:
  796. (9)Division (9)
  797. (10)treatment consisting in:
  798. (11)Division (11)
  799. (12)Division (12)
  800. (13)Division (13)
  801. (14)Division (14)
  802. (15)Division (15)
  803. (16)Division (16)
  804. (17)Division (17)
  805. (18)Division (18)
  806. (19)Division (19)
  807. (20)Division (20)
  808. (21)Division (21)
  809. (22)Division (22)
  810. Attachment
  811. Special provisions concerning equivalent goods
  812. CUSTOMS WAREHOUSING, INWARD AND OUTWARD PROCESSING
  813. Conventionally produced goods and organic goods
  814. INWARD PROCESSING
  815. (1)Rice
  816. (2)Wheat
  817. (3)Sugar
  818. (4)Live animals and meat
  819. (5)Maize
  820. Olive oil
  821. ARecourse to the use of equivalent goods is permitted only in the following cases and under the following conditions:
  822. BDivision B
  823. CDivision C
  824. DDivision D
  825. (7)Milk and milk products Repealed
  826. IIIOUTWARD PROCESSING
  827. Attachment
  828. Standardised exchange of information (INF)
  830. Standardised exchange of information (INF) between customs authorities is not yet required but the supervising customs office shall make available the relevant INF data elements in the electronic system relating to INF
  832. Standardised exchange of information (INF) between customs authorities is required but the INF data elements are not yet available in the electronic system relating to INF
  833. (1)Division (1)
  834. (2)Division (2)
  835. (3)In situations covered by points 1 or 2 above the responsible customs authority shall provide the following data elements:
  836. Attachment
  837. Information to be provided in the bill of discharge
  838. Attachment
  839. TC11 receipt
  840. Common data requirements
  841. Attachment
  842. Table of correspondence referred to in Article 254