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

EU Regulation 2015/2447 · Adopted 24 November 2015 · Extends to United Kingdom

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. Formats and codes of common data requirements, data-exchange and storage
7. 2Formats and codes for common data requirements (Article 6(2) of the Code)
8. 3Security of electronic systems(Article 16(1) of the Code)
9. 4Storage of data(Article 16(1) of the Code)
10. 5Availability of electronic systems(Article 16(1) of the Code)
11. Registration of persons
12. 6Competent customs authority(Article 9 of the Code) Repealed
13. 7Electronic system relating to EORI number(Article 16 of the Code)
14. Decisions relating to the application of customs legislation
15. Decisions taken by the customs authorities
16. 8General procedure for the right to be heard(Article 22(6) of the Code)
17. 9Specific procedure for the right to be heard(Article 22(6) of the Code)
18. Decisions taken upon application
19. 10Electronic systems relating to decisions(Article 16(1) of the Code)
20. 11Customs authority designated to receive applications(Third subparagraph of Article 22(1) of the Code)
21. 12Acceptance of the application(Article 22(2) of the Code)
22. 13Storage of information relating to decisions(Article 23(5) of the Code)
23. 14Consultation between the customs authorities(Article 22 of the Code)
24. 15Revocation of a favourable decision(Article 28 of the Code)
25. Decisions relating to binding information
26. 16Application for a decision relating to binding information(Article 22(1) of the Code)
27. 17Consistency with existing BTI decisions(Article 22(3) of the Code)
28. 18Notification of BOI decisions(Article 6(3) of the Code)
29. 19Exchange of data relating to BOI decisions(Article 23(5) of the Code)
30. 20Monitoring of BTI decisions(Article 23(5) of the Code)
31. 21Electronic system relating to BTI(Articles 16(1) and 23(5) of the Code)
32. 22Extended use of decisions relating to binding information(Article 34(9) of the Code)
33. 23Actions to ensure the correct and uniform tariff classification or determination of origin(Article 34(10) of the Code)
34. Authorised economic operator
35. 24Compliance(Article 39(a) of the Code)
36. 25Satisfactory system of managing commercial and transport records(Article 39(b) of the Code)
37. 26Financial solvency(Article 39(c) of the Code)
38. 27Practical standards of competence or professional qualifications(Article 39(d) of the Code)
39. 28Security and safety standards(Article 39(e) of the Code)
40. 29Examination of the criteria(Article 22 of the Code)
41. 30Electronic system relating to the AEO status(Article 16(1) of the Code)
42. 31Consultation procedure and exchange of information between customs authorities(Article 22 of the Code)
43. 32Rejection of an application(Article 22 of the Code)
44. 33Combination of both types of authorisations(Article 38(3) of the Code)
45. 34Revocation of an authorisation(Article 28 of the Code)
46. 35Monitoring(Article 23(5) of the Code)
47. Control of goods
48. Customs controls and risk management
49. 36Electronic system relating to risk management and customs controls(Article 16(1) of the Code)
50. Cabin and hold baggage transported by air
51. 37Transit flights(Article 49 of the Code) Repealed
52. 38Transit flights in business and tourist aircraft(Article 49 of the Code) Repealed
53. 39Inbound transfer flights(Article 49 of the Code) Repealed
54. 40Outbound transfer flights(Article 49 of the Code) Repealed
55. 41Transfer to a tourist or business aircraft(Article 49 of the Code) Repealed
56. 42Transfers between airports on the territory of the same Member State(Article 49 of the Code) Repealed
57. 43Measures to prevent illegal transfer(Article 49 of the Code) Repealed
58. 44Baggage tag(Article 49 of the Code) Repealed
59. 45List of international Union airports(Article 49 of the Code) Repealed
60. Baggage transported by sea
61. 46Pleasure crafts(Article 49 of the Code) Repealed
62. 47Transfer crossings(Article 49 of the Code) Repealed
63. Chapter 3: Currency conversion
64. 48Provisions on tariff exchange rate(Article 53 of the Code)
65. Title II: FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED
66. Chapter 1: Common Customs Tariff and tariff classification of goods
67. Management of tariff quotas
68. 49General rules on the uniform management of tariff quotas(Article 56(4) of the Code)
69. 50Responsibilities of the customs authorities of the Member States for the uniform management of tariff quotas(Article 56(4) of the Code)
70. 51Allocation of quantities under tariff quotas(Article 56(4) of the Code)
71. 52Cancellation of requests and returns of unused allocated quantities under tariff quotas(Article 56(4) of the Code)
72. 53Critical status of tariff quotas(Article 56(4) of the Code)
73. 54Electronic system relating to the management of tariff quotas(Articles 16(1) and 56(4) of the Code)
74. Surveillance of the release for free circulation or the export of goods
75. 55General rules on surveillance of the release for free circulation or the export of goods(Article 56(5) of the Code)
76. 56Electronic system relating to surveillance of the release for free circulation or the export of goods(Articles 16(1) and 56(5) of the Code)
77. Chapter 2: Origin of goods
78. Proof of non-preferential origin
79. 57Certificate of origin for products subject to special non-preferential import arrangements(Article 61(1) and (2) of the Code)
80. 58Provision of information concerning administrative cooperation relating to special non-preferential import arrangements(Article 61 of the Code)
81. 59Subsequent verification of the certificates of origin for products subject to special non-preferential import arrangements(Article 61 of the Code)
82. Preferential origin
83. 60Article 60
84. Procedures to facilitate the issue or making out of proofs of origin
85. 61Supplier’s declarations and their use(Article 64(1) of the Code)
86. 62Long-term supplier's declaration (Article 64(1) of the Code)
87. 63Making-out of supplier’s declarations(Article 64(1) of the Code)
88. 64Issuing of Information Certificates INF 4(Article 64(1) of the Code)
89. 65Administrative cooperation between the Member States(Article 64(1) of the Code)
90. 66Checking suppliers’ declarations(Article 64(1) of the Code)
91. 67Approved exporter authorisation(Article 64(1) of the Code)
92. 68Registration of exporters outside the framework of the GSP scheme of the Union (Article 64(1) of the Code)
93. 69Replacement of documents on corigin issued or made out outside the framework of the GSP scheme of the Union (Article 64(1) of the Code)
94. 69aPreferential origin of processed products obtained from goods having preferential originating status (Article 64(1) of the Code)
95. Obligations of Beneficiary Countries within the framework of the GSP scheme of the Union
96. 70Obligation to provide administrative cooperation within the framework of the REX system(Article 64(1) of the Code)
97. 71Procedures and methods of administrative cooperation applicable with regard to exports using certificates of origin Form A and invoice declarations(Article 64(1) of the Code)
98. 72Notification obligations applicable after the date of application of the registered exporter (REX) system(Article 64(1) of the Code)
99. 73Notification obligations applicable until the date of application of the registered exporter (REX) system(Article 64(1) of the Code)
100. Procedures at export in beneficiary countries and in the Union applicable within the framework of the GSP scheme of the Union until the application of the registered exporter system
101. 74Procedure for the issue of a certificate of origin Form A(Article 64(1) of the Code)
102. 75Conditions for making out an invoice declaration(Article 64(1) of the Code)
103. 76Conditions for issuing a certificate of origin Form A in case of cumulation(Article 64(1) of the Code)
104. 77Proof of Union’s originating status for the purpose of bilateral cumulation and approved exporter(Article 64(1) of the Code)
105. Procedures at export in beneficiary countries and in the Union applicable within the framework of the GSP scheme of the Union from the date of the application of the registered exporter system
106. 78Obligation for exporters to be registered and waiver thereof(Article 64(1) of the Code)
107. 79Registration procedure in the beneficiary countries and procedures at export applicable during the transition period to the application of the registered exporter system(Article 64(1) of the Code)
109. 80Registered exporter database: obligations of the authorities(Article 64(1) of the Code)
110. 81Date of application of certain provisions(Article 64(1) of the Code)
111. 82Registered exporter database: access rights to the database(Article 64(1) of the Code)
112. 83Registered exporter database: data protection(Article 64(1) of the Code)
113. 84Notification obligations applicable to Member States for the implementation of the registered exporter (REX) system(Article 64(1) of the Code)
114. 85Registration procedure in the Member States and procedures at export applicable during the transition period to the application of the registered exporter system(Article 64(1) of the Code)
115. 86Application to become a registered exporter(Article 64(1) of the Code)
116. 87Registered exporter system: Publication requirement (Article 64(1) of the Code)
117. 88Automatic registration of exporters for a country becoming a beneficiary country of the GSP scheme of the Union(Article 64(1) of the Code)
118. 89Revocation of registration(Article 64(1) of the Code)
119. 90Automatic revocation of registrations when a country is withdrawn from the list of beneficiary countries(Article 64(1) of the Code)
120. 91Obligations of exporters(Article 64(1) of the Code)
121. 92General provisions on the statement on origin(Article 64(1) of the Code)
122. 93Statement on origin in the case of cumulation(Article 64(1) of the Code)
123. Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union until the date of the application of the registered exporter system
124. 94Submission and validity of certificates of origin Form A or invoice declarations and belated presentation thereof(Article 64(1) of the Code)
125. 95Replacement of certificates of origin Form A and invoice declarations(Article 64(1) of the Code)
126. 96Importation by instalments using certificates of origin Form A or invoice declarations(Article 64(1) of the Code)
127. 97Exemptions from the obligation to provide a certificate of origin Form A or an invoice declaration(Article 64(1) of the Code)
128. 98Discrepancies and formal errors in certificates of origin Form A or invoice declarations(Article 64(1) of the Code)
129. Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union from the date of the application of the registered exporter system
130. 99Validity of statement on origin(Article 64(1) of the Code)
131. 100Admissibility of a statement on origin(Article 64(1) of the Code)
132. 101Replacement of statements on origin(Article 64(1) of the Code)
133. 102General principles and precautions to be taken by the declarant(Article 64(1) of the Code)
134. 103Exemptions from the obligation to provide a statement on origin(Article 64(1) of the Code)
135. 104Discrepancies and formal errors in statements on origin; Belated presentation of statements on origin(Article 64(1) of the Code)
136. 105Importation by instalments using statements on origin(Article 64(1) of the Code)
137. 106Suspension of the application of the preference(Article 64(1) of the Code)
138. 107Refusal to grant tariff preference(Article 64(1) of the Code)
139. Control of origin within the framework of the GSP scheme of the Union
140. 108Obligations of the competent authorities relating to the control of origin after the date of application of the registered exporter system(Article 64(1) of the Code)
141. 109Subsequent verification of statements on origin and replacement statements on origin(Article 64(1) of the Code)
142. 110Subsequent verification of certificates of origin Form A and invoice declarations(Article 64(1) of the Code)
143. 111Subsequent verification of proofs of origin relating to products having acquired origin through cumulation(Article 64(1) of the Code)
144. Other provisions applicable within the framework of the GSP scheme of the Union
145. 112Ceuta and Melilla(Article 64(1) of the Code)
146. Proofs of origin applicable within the framework of the rules of origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories
147. 113General requirements(Article 64(1) of the Code)
148. 114Procedure for the issue of a movement certificate EUR.1(Article 64(1) of the Code)
149. 115Importation by instalments(Article 64(1) of the Code)
150. 116Submission of proof of origin(Article 64(1) of the Code)
151. 117Movement certificates EUR.1 issued retrospectively(Article 64(1) of the Code)
152. 118Issue of a duplicate movement certificate EUR.1(Article 64(1) of the Code)
153. 119Conditions for making out an invoice declaration(Article 64(1) of the Code)
154. 120Approved exporter(Article 64(1) of the Code)
155. 121Validity of proof of origin(Article 64(1) of the Code)
156. 122Exemptions from proof of origin(Article 64(1) of the Code)
157. 123Discrepancies and formal errors(Article 64(1) of the Code)
158. Methods of administrative cooperation for the purpose of origin verification within the framework of preferential tariff measures adopted unilaterally by the Union for certain countries or territories
159. 124Administrative cooperation(Article 64(1) of the Code)
160. 125Verification of proofs of origin(Article 64(1) of the Code)
161. Other provisions applicable within the framework of the rules of origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories
162. 126Ceuta and Melilla(Article 64(1) of the Code)
163. Chapter 3: Value of goods for customs purposes
164. 127General provisions(Article 70(3)(d) of the Code)
165. 128Transaction value(Article 70(1) of the Code)
166. 129Price actually paid or payable(Article 70(1) and (2) of the Code)
167. 130Discounts(Article 70(1) and (2) of the Code)
168. 131Partial delivery(Article 70(1) of the Code)
169. 132Price adjustments for defective goods(Article 70(1) of the Code)
170. 133Valuation of conditions and considerations(Article 70(3)(b) of the Code)
171. 134Transactions between related persons(Article 70(3)(d) of the Code)
172. 135Goods and services used for the production of the imported goods(Article 71(1)(b) of the Code)
173. 136Royalties and licence fees(Article 71(1)(c) of the Code)
174. 137Place where goods are brought into the customs territory of the Union(Article 71(1)(e) of the Code)
175. 138Transport costs(Article 71(1)(e) of the Code)
176. 139Charges levied on postal consignments(Article 70(1) of the Code)
177. 140Non-acceptance of declared transaction values(Article 70(1) of the Code)
178. 141Customs value of identical or similar goods(Article 74(2)(a) and (b) of the Code)
179. 142Deductive method(Article 74(2)(c) of the Code)
180. 143Computed Value method(Article 74(2)(d) of the Code)
181. 144Fall-back method(Article 74(3) of the Code)
182. 145Supporting documents regarding customs value(Article 163(1) of the Code)
183. 146Currency conversion for customs valuation purposes(Article 53(1)(a) of the Code)
184. Title III: CUSTOMS DEBT AND GUARANTEES
185. Chapter 1: Guarantee for a potential or existing customs debt
186. General provisions
187. 147Electronic systems relating to guarantees(Article 16 of the Code)
188. 148Individual guarantee for a potential customs debt(Article 90(1) subparagraph 2 of the Code)
189. 149Optional guarantee(Article 91 of the Code)
190. 150Guarantee in the form of cash deposit(Article 92(1)(a) of the Code)
191. 151Guarantee in the form of an undertaking by a guarantor(Articles 92(1)(b) and 94 of the Code)
192. 152Individual guarantee provided in the form of an undertaking by a guarantor(Articles 89 and 92(1)(b) of the Code)
193. 153Mutual assistance between customs authorities(Article 92(1)(c) of the Code)
194. 154Guarantee reference number and access code(Article 89(2) of the Code)
195. Comprehensive guarantee
196. 155Reference amount(Article 90 of the Code)
197. 156Monitoring of the reference amount by the person required to provide a guarantee(Article 89 of the Code)
198. 157Monitoring of the reference amount by the customs authorities(Article 89(6) of the Code)
199. 158Level of comprehensive guarantee (Article 95(2) and (3) of the Code)
200. Provisions for the Union transit procedure and the procedure under the TIR and the ATA Conventions
201. Union transit
202. 159Calculation for the purpose of common transit(Article 89(2) of the Code)
203. 160Individual guarantee in the form of vouchers(Article 92(1)(b) of the Code)
204. 161Revocation and cancellation of an undertaking provided in case of an individual guarantee in the form of vouchers(Articles 92(1)(b) and 94 of the Code)
205. 162Comprehensive guarantee(Articles 89(5) and 95 of the Code)
206. Procedures under the TIR and the ATA Conventions
207. 163Liability of guaranteeing associations for TIR operations (Articles 226(3)(b) and 227(2)(b) of the Code)
208. 164Notification of non-discharge of a procedure to guaranteeing associations(Articles 226(3)(b) and (c) and 227(2)(b) and (c) of the Code)
209. Chapter 2: Recovery, payment, repayment and remission of the amount of import or export duty
210. Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts
212. 165Mutual assistance between customs authorities(Articles 101(1) and 102(1) of the Code)
213. 166Customs office of coordination relating to ATA carnets or CPD carnets(Article 226(3)(c) of the Code)
214. 167Recovery of other charges under the Union transit procedure and transit in accordance with the TIR Convention(Article 226(3)(a) and (b) of the Code)
215. 168Notification of recovery of duties and other charges under the Union transit procedure and transit in accordance with the TIR Convention(Article 226(3)(a) and (b) of the Code)
216. Articles 169Recovery of other charges for goods placed under transit in accordance with the ATA Convention or the Istanbul Convention(Article 226(3)(c) of the Code)
217. 170Recovery of other charges for goods placed under temporary admission in accordance with the ATA Convention or the Istanbul Convention(Article 226(3)(c) of the Code)
218. Notification of the customs debt and claim for payment from guaranteeing association
219. 171Claim for payment from a guaranteeing association under the procedure of the ATA Convention and the Istanbul Convention(Article 98 of the Code)
220. Repayment and remission
221. 172Application for repayment or remission(Article 22(1) of the Code)
222. 173Presentation of goods as a condition for repayment or remission(Article 116(1) of the Code)
223. 174Restriction on the transfer of goods(Article 116(1) of the Code)
224. 175Mutual assistance between the customs authorities(Articles 22 and 116(1) of the Code)
225. 176Completion of customs formalities(Article 116(1) of the Code)
226. 177Formalities related to the decision on repayment or remission(Article 116(2) of the Code)
227. 178Parts or components of a single article(Article 116(1) of the Code)
228. 179Waste and scrap(Article 116(1) of the Code)
229. 180Export or destruction without customs supervision(Article 116(1) of the Code)
230. 181Information to be provided to the Commission(Article 121(4) of the Code)
231. Title IV: GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
232. Chapter 1: Entry summary declaration
233. 182Electronic system relating to entry summary declarations (Article 16 of the Code)
234. 183Lodging of an entry summary declaration (Article 127(4), (5) and (6) of the Code) Repealed
235. 184Obligations to inform relating to the provision of particulars of the entry summary declaration by persons other than the carrier (Article 127(6) of the Code) Repealed
236. 185Registration of the entry summary declaration (Article 127(1) of the Code)
237. 186Risk analysis and controls relating to the entry summary declarations (Articles 46(3) and (5), 47(2) and 128 of the Code) Repealed
238. 187Transitional rules for risk analysis (Article 128 of the Code)
239. 188Amendment and invalidation of an entry summary declaration (Article 129(1) of the Code)
240. Chapter 2: Arrival of goods
241. Entry of goods into the customs territory of the Union
242. 189Diversion of a sea-going vessel or aircraft entering the custom territory of the Union (Article 133 of the Code)
243. Presentation, unloading and examination of goods
244. 190Presentation of goods to customs(Article 139 of the Code)
245. Temporary storage of goods
246. 191Consultation procedure between customs authorities prior to authorising temporary storage facilities(Article 22 of the Code)
247. 192Temporary storage declaration(Article 145 of the Code)
248. 193Movement of goods in temporary storage(Article 148(5) of the Code)
249. Title V: GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
250. Chapter 1: Customs status of goods
251. 194Electronic system relating to the proof of the customs status of Union goods(Article 16(1) of the Code)
252. Regular shipping service
253. 195Consultation of the Member States concerned by the regular shipping service(Article 22 of the Code)
254. 196Registration of vessels and ports(Article 22 of the Code)
255. 197Unforeseen circumstances during the transport by regular shipping services(Article 155(2) of the Code)
256. 198Verification of conditions for regular shipping services(Article 153 of the Code)
257. Proof of customs status of Union goods
258. General provisions
259. 199Means of proof of the customs status of Union goods(Article 153(2) of the Code)
260. 200Endorsement, registration and use of certain means of proof of the customs status of Union goods(Article 153(2) of the Code)
261. 201Endorsement of an invoice(Article 153(2) of the Code)
262. 202Endorsement of T2L or T2LF documents(Article 153(2) of the Code)
263. 203Endorsement of the shipping company’s manifest(Article 153(2) of the Code)
264. 204Authorisation ‘day-after’ manifest(Article 153(2) of the Code)
265. 205Proof of the customs status of Union goods in the form of T2L or T2LF data(Article 153(2) of the Code)
266. 206Proof of the customs status of Union goods in the form of a customs goods manifest(Article 153(2) of the Code)
267. 207Proof of the customs status of Union goods in TIR or ATA carnets or forms 302 (Article 6(3) and 153(2) of the Code)
268. 208Proof of the customs status of Union goods for motorised road vehicles(Article 153(2) of the Code)
269. 209Proof of the customs status of Union goods for packaging(Article 153(2) of the Code)
270. 210Proof of the customs status of Union goods for goods in baggage carried by a passenger(Article 153(2) of the Code)
271. 211Proof of the customs status of Union goods for goods the value of which does not exceed EUR 15 000(Article 153(2) of the Code)
272. 212Verification of means of proof and administrative assistance(Article 153(2) of the Code)
273. Specific provisions concerning products of sea-fishing and goods obtained from such products
274. 213Proof of the customs status of Union goods for products of sea-fishing and goods obtained from such products(Article 153(2) of the Code)
275. 214Products of sea-fishing and goods obtained from such products transhipped and transported through a country or territory which is not part of the customs territory of the Union (Article 153(2) of the Code)
276. 215Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union(Article 153(2) of the Code)
277. Chapter 2: Placing goods under a customs procedure
278. General provisions
279. 216Electronic system relating to placing goods under a customs procedure(Article 16(1) of the Code)
280. 217Issuing of receipt for oral declarations(Article 158(2) of the Code)
281. 218Customs formalities deemed to have been carried out by an act referred to in Article 141(1), (2), (4), (4a), (5) and (6) to (8) of Delegated Regulation (EU) 2015/2446 (Articles 6(3)(a), 139, 158(2), 172, 194 and 267 of the Code)
282. 219Cases where a customs declaration is not considered to have been lodged by an act referred to in Article 141 of Delegated Regulation (EU) 2015/2446(Articles 6(3)(a) and 158(2) of the Code)
283. 220Transitional rules for goods in postal consignments (Articles 158(2), 172 and 194 of the Code)
284. 220aProcedural rules applying to the use of NATO form 302 for customs procedures other than transit (Articles 6(3) and 158(2) of the Code)
285. 220bProcedural rules applying to the use of EU form 302 for customs procedures other than transit (Articles 6(3) and 158(2) of the Code)
286. 221Competent customs office for placing goods under a customs procedure(Article 159 of the Code)
287. 222Items of goods(Article 162 of the Code)
288. Simplified customs declarations
289. 223Management of tariff quota in simplified customs declarations(Article 166 of the Code)
290. 224Supporting documents for simplified declarations(Article 166 of the Code)
291. 225Supplementary declaration(Article 167(4) of the Code)
292. Provisions applying to all customs declarations
293. 226Master Reference Number(Article 172 of the Code)
294. 227Customs declaration lodged prior to the presentation of the goods
295. Other simplifications
296. Goods falling under different tariff sub-headings
297. 228Goods falling under different tariff subheadings declared under a single subheading(Article 177(1) of the Code)
298. Centralised clearance
299. 229Consultation procedure between customs authorities in the case of authorisations for centralised clearance(Article 22 of the Code)
300. 230Monitoring of the authorisation(Article 23(5) of the Code)
301. 231Customs formalities and controls in respect of centralised clearance(Article 179(4) of the Code)
302. 232Centralised clearance involving more than one customs authority(Article 179 of the Code)
303. Entry in the declarant’s records
304. 233Control plan(Article 23(5) of the Code)
305. 234Obligations of the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records(Article 182(1) of the Code)
306. 235Release of the goods where a customs declaration is lodged in the form of an entry in the declarant’s records(Article 182 of the Code)
307. 236Tariff quota(Article 182 of the Code)
308. Self-assessment
309. 237Determination of the amount of import and export duty payable(Article 185(1) of the Code)
310. Chapter 3: Verification and release of goods
311. Verification
312. 238Place and time of examination of the goods(Article 189 of the Code)
313. 239Examination of the goods(Articles 189 and 190 of the Code)
314. 240Taking of samples(Articles 189 and 190 of the Code)
315. 241Examination of samples(Articles 189 and 190 of the Code)
316. 242Return or disposal of samples taken(Articles 189 and 190 of the Code)
317. 243Results of the verification of the customs declaration and of the examination of the goods(Article 191 of the Code)
318. 244Provision of a guarantee(Article 191 of the Code)
319. 245Release of the goods after verification(Articles 191 and 194(1) of the Code)
320. Release
321. 246Recording and notification of the release of goods(Article 22(3) of the Code)
322. 247Unreleased goods(Article 22(3) of the Code)
323. Chapter 4: Disposal of goods
324. 248Destruction of goods(Article 197 of the Code)
325. 249Abandonment of goods(Article 199 of the Code)
326. 250Sale of goods and other measures taken by the customs authorities(Article 198(1) of the Code)
327. Title VI: RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
328. Chapter 1: Release for free circulation
329. 251Banana weighing certificates(Article 163(1) of the Code)
330. 252Control of the weighing of fresh bananas(Article 188 of the Code)
331. Chapter 2: Relief from import duty
332. Returned goods
333. 253Information required(Article 203(6) of the Code)
334. 254Goods which on export benefited from measures laid down under the common agricultural policy(Article 203(6) of the Code)
335. 255Issuing information sheet INF 3(Articles 6(3)(a) and 203(6) of the Code)
336. 256Communication between authorities(Article 203(6) of the Code)
337. Products of sea-fishing and other products taken from the sea
338. 257Relief from import duty(Article 208(2) of the Code)
339. Title VII: SPECIAL PROCEDURES
340. Chapter 1: General provisions
341. Application for an authorisation
342. 258Supporting document for an oral customs declaration for temporary admission(Article 22(2) of the Code)
343. Taking a decision on the application
344. 259Examination of the economic conditions(Articles 28(1)(a) and 211(6) of the Code)
345. 260Consultation procedure between customs authorities(Article 22 of the Code)
346. 261Cases in which the consultation procedure is not required(Article 22 of the Code)
347. 262Authorisation in the form of release of goods(Article 22(1) of the Code)
348. Other procedural rules
349. 263Customs declaration lodged at another customs office(Article 159(3) of the Code)
350. 264Discharge of a special procedure(Article 215 of the Code)
351. 265Bill of discharge(Article 215 of the Code)
352. 266Transfer of rights and obligations(Article 218 of the Code)
353. 267Movement of goods under a special procedure(Article 219 of the Code)
354. 268Formalities for the use of equivalent goods(Article 223 of the Code)
355. 269Status of equivalent goods(Article 223 of the Code)
356. 270Electronic system relating to eATA carnets(Article 16(1) of the Code)
357. 271Electronic system relating to Standardised exchange of information(Article 16(1) of the Code)
358. Chapter 2: Transit
359. External and internal transit procedure
360. General provisions
361. 272Controls and formalities for goods leaving and re-entering the customs territory of the Union(Articles 226(3)(b), (c), (e), (f) and 227(2)(b), (c), (e), (f) of the Code)
362. 273Electronic system relating to transit(Article 16(1) of the Code)
363. Movement of goods under the TIR operations
364. 274TIR operation in particular circumstances(Articles 6(3)(b), 226(3)(b) and 227(2)(b) of the Code)
365. 275Itinerary for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)
366. 276Formalities to be completed at the customs office of departure or entry for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)
367. 277Incidents during movement of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)
368. 278Presentation of goods moved under a TIR operation at the customs office of destination or exit(Articles 226(3)(b) and 227(2)(b) of the Code)
369. 279Formalities at the customs office of destination or exit for goods moved under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)
370. 280Enquiry procedure for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)
371. 281Alternative proof of termination of a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)
372. 282Formalities for goods moved under the TIR operation received by an authorised consignee(Articles 226(3)(b) and 227(2)(b) of the Code)
373. Movement of goods in accordance with the ATA Convention and the Istanbul Convention
374. 283Notification of offences and irregularities(Articles 226(3)(c) and 227(2)(c) of the Code)
375. 284Alternative proof of termination of the ATA transit operation(Articles 226(3)(c) and 227(2)(c) of the Code)
376. Movement of goods under cover of NATO form 302 or EU form 302
377. 285Designated customs offices (Articles 226(3)(e), 227(2)(e) and 159(3) of the Code) Repealed
378. 286Supply of NATO forms 302 to NATO forces (Articles 226(3)(e) and 227(2)(e) of the Code)
379. 286aSupply of EU forms 302 to military forces of the Member States (Articles 226(3)(a) and 227(2)(a) of the Code)
380. 287Procedural rules applying to the use of NATO form 302 (Articles 226(3)(e) and 227(2)(e) of the Code)
381. 287aProcedural rules applying to the use of EU form 302 (Articles 226(3)(a) and 227(2)(a) of the Code)
382. Transit of goods transported under the postal system
383. 288Movement of non-Union goods in postal consignments under the external transit procedure(Article 226(3)(f) of the Code)
384. 289Movement of postal consignments containing both Union and non-Union goods(Articles 226(3)(f) and 227(2)(f) of the Code)
385. 290Movement of postal consignments under the internal transit procedure in special situations(Article 227(2)(f) of the Code)
386. External and internal Union transit procedure
387. General provisions
388. 291Transit operation in particular circumstances(Articles 6(3)(b), 226(3)(a) and 227(2)(a) of the Code)
389. 292Verification and administrative assistance(Article 48 of the Code)
390. 293The Convention on a common transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)
391. 294Mixed consignments(Articles 226(3)(a) and 227(2)(a) of the Code)
392. 295Scope(Article 226(3)(a) of the Code)
393. Formalities at the customs office of departure
394. 296Transit declaration and means of transport(Articles 226(3)(a) and 227(2)(a) of the Code)
395. 297Time-limit for the presentation of goods(Articles 226(3)(a) and 227(2)(a) of the Code)
396. 298Itinerary for movements of goods under the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)
397. 299Sealing as an identification measure(Articles 192, 226(3)(a) and 227(2)(a) of the Code)
398. 300Suitability for sealing(Articles 226(3)(a) and 227(2)(a) of the Code)
399. 301Characteristics of customs seals(Articles 226(3)(a) and 227(2)(a) of the Code)
400. 302Alternative identification measures to sealing(Articles 192, 226(3)(a) and 227(2)(a) of the Code)
401. 303Release of goods for the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)
402. Formalities during the Union transit procedure
403. 304Presentation of goods moved under the Union transit procedure at the customs office of transit(Articles 226(3)(a) and 227(2)(a) of the Code)
404. 305Incidents during movement of goods under a Union transit operation(Articles 226(3)(a) and 227(2)(a) of the Code)
405. Formalities at the customs office of destination
406. 306Presentation of goods placed under the Union transit procedure at the customs office of destination(Articles 226(3)(a) and 227(2)(a) of the Code)
407. 307Notification of arrival of goods under the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)
408. 308Controls and issuing of alternative proof(Articles 226(3)(a) and 227(2)(a) of the Code)
409. 309Sending the control results(Articles 226(3)(a) and 227(2)(a) of the Code)
410. Enquiry procedure and recovery of the customs debt
411. 310Enquiry procedure for goods moved under the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)
412. 311Request to transfer recovery of the customs debt(Articles 226(3)(a) and 227(2)(a) of the Code)
413. 312Alternative proof of ending the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)
414. Simplifications used for the Union transit procedure
415. 313Territorial scope of simplifications(Article 233(4)(a),(b),(c) and (e) of the Code)
416. 314Placing of goods under the Union transit procedure by an authorised consignor(Article 233(4)(a) of the Code)
417. 315Formalities for goods moved under the Union transit procedure received by an authorised consignee(Article 233(4)(b) of the Code)
418. 316End of the Union transit procedure for goods received by an authorised consignee(Article 233(4)(b) of the Code)
419. 317Formalities for the use of seals of a special type(Article 233(4)(c) of the Code)
420. 318Customs supervision for the use of seals of a special type(Article 233(4)(c) of the Code)
421. 319Consultation prior to authorisations to use an electronic transport document as a transit declaration for air transport or maritime transport(Article 22 of the Code)
422. 320Formalities for the use of an electronic transport document as a transit declaration for air transport or maritime transport(Article 233(4)(e) of the Code)
423. Goods transported by fixed transport installation
424. 321Transport by fixed transport installation and operation of the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)
425. Chapter 4: Specific use
426. Temporary admission
427. 322Discharge of the temporary admission procedure in cases concerning means of rail transport, pallets and containers(Article 215 of the Code)
428. 323Special discharge for goods for events or for sale(Article 215 of the Code)
429. 323aSpecial discharge for goods to be moved or used in the context of military activities (Article 215 of the Code)
430. Chapter 5: Processing
431. 324Special cases of discharge of the inward processing IM/EX procedure(Article 215 of the Code)
432. 325Processed products or goods deemed to have been released for free circulation(Article 215 of the Code)
433. Title VIII: GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
434. Chapter 1: Formalities prior to the exit of goods
435. 326Electronic system relating to exit(Article 16(1) of the Code)
436. 327Goods not covered by a pre-departure declaration(Article 267 of the Code)
437. 328Risk analysis(Article 264 of the Code)
438. Chapter 2: Formalities on exit of goods
439. 329Determination of the customs office of exit(Article 159(3) of the Code)
440. 330Communication between the customs offices of export and exit(Article 267(1) of the Code)
441. 331Presentation of goods at the customs office of exit(Article 267 of the Code)
442. 332Formalities on exit of goods(Article 267 of the Code)
443. 333Supervision of goods released for exit and exchange of information between customs offices(Article 267 of the Code)
444. 334Certification of exit of goods(Article 267 of the Code)
445. 335Enquiry procedure(Article 267 of the Code)
446. Chapter 3: Export and re-export
447. 336Export or re-export declaration for goods in several consignments(Article 162 of the Code)
448. 337Retrospective lodgement of an export or re-export declaration(Articles 162 and 267 of the Code)
449. 338Lodgement of a re-export declaration for goods covered by an ATA and CPD carnet(Article 159(3) of the Code)
450. 339Use of an ATA and CPD carnet as an export declaration(Article 162 of the Code)
451. 340Goods released for export or re-export that do not leave the customs territory of the Union(Article 267 of the Code)
452. Chapter 4: Exit summary declaration
453. 341Measures to be taken upon receipt of an exit summary declaration(Article 271 of the Code)
454. 342Goods for which an exit summary declaration has been lodged that do not leave the customs territory of the Union(Article 174 of the Code)
455. Chapter 5: Re-export notification
456. 343Measures to be taken upon receipt of a re-export notification(Article 274 of the Code)
457. 344Goods for which a re-export notification has been lodged that do not leave the customs territory of the Union(Article 174 of the Code)
458. Title IX: FINAL PROVISIONS
459. 345Procedural rules for the reassessment of authorisations already in force on 1 May 2016
460. 346Transitional provisions concerning applications for authorisations submitted before 1 May 2016
461. 347Transitional provision on transaction value
462. 348Transitional provisions concerning the release of goods
463. 349Transitional provisions for goods placed under certain customs procedures which have not been discharged before 1 May 2016
464. 350Article 350
465. Signature
466. Attachment
467. Attachment
468. GENERAL PROVISIONS
469. 1Division 1
470. 2Division 2
471. 3Division 3
472. 4Division 4
473. 5Division 5
474. 6Division 6
475. 7The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:
476. 8The abbreviations and acronyms used in the Annex shall be interpreted the following way:
477. 9Division 9
478. TITLE IFormats of the common data requirements for applications and decisions
479. Codes in relation with the common data requirements for applications and decisions
480. 1INTRODUCTION
481. CODES
482. 1/1Application/Decision code type
483. 1/3Type of application
484. 1/4Geographical validity — Union
485. 1/6Decision reference number
486. 1/7Decision taking customs authority
487. 5/8Identification of goods
488. 6/2Economic conditions
489. 7/3Type of declaration
490. 8/6Guarantee
491. II/9Invalidation reason
492. IV/3Role(s) of the applicant in the international supply chain
493. VI/3Level of guarantee
494. VI/4Form of the guarantee
495. VI/6Time-limit for payment
496. VII/1Type of deferment of payment
497. VIII/9Legal basis
498. IX/1Movement of goods
499. X/1Member State(s) concerned by the regular shipping service
500. XIII/8Tax representative status code
501. XVI/1Economic activity
502. XVIII/1Standard exchange system
503. XVIII/2Replacement products
504. Attachment Repealed
505. Attachment
506. INTRODUCTORY NOTES
507. TITLE IFormats of the common data requirements for the registration of economic operators and other persons
508. Codes in relation with the common data requirements for the registration of economic operators and other persons
509. CODES
510. 1INTRODUCTION
511. CODES
512. 1EORI number
513. Establishment in the customs territory of the Union
514. 0Division 0
515. 1Division 1
516. Consent to disclosure of personal data listed in points 1, 2 and 3
517. 0Division 0
518. 1Division 1
519. 12Type of person
520. 13Principal economic activity
521. Attachment
522. Binding origin information decisions
523. Attachment
524. TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A UNION AIRPORT (Article 44)
526. Attachment
527. List of surveillance data elements referred to in Article 55(1)
528. Attachment
529. List of surveillance data elements referred to in Article 55(6) and correlation with box declaration and/or format
530. Attachment
531. Information certificate INF 4 and application for an information certificate INF 4
532. Attachment
533. for the purpose of schemes of generalised tariff preferences of the European Union, Norway, Switzerland and Turkey
535. 1Division 1
536. 2Division 2
537. 3Division 3
538. 4Division 4
539. 5Undertakings to be given by an exporter
540. 6Prior specific and informed consent of exporter to the publication of his data on the public website
541. 7Box for official use by competent authority
542. concerning the protection and processing of personal data incorporated in the system
543. 1Division 1
544. 2Division 2
545. 3The competent authority in a country where the application has been submitted is the controller with respect to processing of the data in the REX system.
546. 4Division 4
547. 5Division 5
548. 6Division 6
549. 7Complaints can be addressed to the relevant national data protection authority. The contact details of the national data protection authorities are available on the website of the European Commission, Directorate-General for Justice: (http://ec.europa.eu/justice/data-protection/bodies/authorities/eu/index_en.htm#h2-1).
550. Attachment
551. for the purpose of the registration of exporters of the Member States
553. 1Division 1
554. 2Division 2
555. 3Division 3
556. 4Division 4
557. 5Undertakings to be given by an exporter
558. 6Prior specific and informed consent of exporter to the publication of his data on the public website
559. 7Box for official use by customs authorities
560. concerning the protection and processing of personal data incorporated in the system
561. 1Division 1
562. 2Division 2
563. 3The customs authorities in a country where the application has been submitted is the controller with respect to processing of the data in the REX system.
564. 4Division 4
565. 5Division 5
566. 6Division 6
567. 7Complaints can be addressed to the relevant national data protection authority. The contact details of the national data protection authorities are available on the website of the European Commission, Directorate-General for Justice: (http://ec.europa.eu/justice/data-protection/bodies/authorities/eu/index_en.htm#h2-1).
568. Attachment
569. Statement on origin
570. French version
571. Attachment
572. Certificate of origin Form A
573. 1Division 1
574. 2Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length and in the width may be allowed. The paper used shall be white writing paper, sized, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche-pattern background making any falsification by mechanical or chemical means apparent to the eye.
575. 3Division 3
576. 4Division 4
577. Attachment
578. Invoice declaration
579. French version
580. Attachment
581. Movement certificate EUR.1 and relevant applications
582. (1)Division (1)
583. (2)Division (2)
584. (3)Division (3)
585. Attachment
586. Invoice declaration
587. Bulgarian version
588. Attachment
589. Certificate of origin for certain products subject to special non-preferential import arrangements
590. Introductory notes:
591. Attachment
592. Supplier’s declaration for products having preferential origin status
593. Attachment
594. Long-term supplier’s declaration for products having preferential origin status
595. Attachment
596. Supplier’s declaration for products not having preferential origin status
597. Attachment
598. Long-term supplier’s declaration for products not having preferential origin status
599. Attachment
600. Requirements for drawing up replacement certificates of origin Form A
601. 1Division 1
602. 2Division 2
603. 3Division 3
604. 4Division 4
605. 5Division 5
606. 6Division 6
607. 7Division 7
608. Attachment
609. Requirements for drawing up replacement statements on origin
610. 1Where a statement on origin is replaced, the re-consignor shall indicate the following on the initial statement on origin:
611. 2Division 2
612. 3The re-consignor shall indicate the following on the replacement statement on origin:
613. 4Division 4
614. Attachment
615. Air transport costs to be included in the customs value
616. 1The following table shows:
617. 2Division 2
618. 3As regards the French overseas departments which are part of the customs territory of the Union, the following rules shall apply:
619. Attachment
620. Valuation of certain perishable goods imported on consignment in accordance with Article 74(2)(c) of the Code
621. 1Division 1
622. 2Division 2
623. 3Division 3
624. 4The unit prices which the Member states supply to the Commission shall be calculated on the basis of the gross proceeds of sales recorded at the first commercial level after importation, and deducting the following elements from these figures:
625. 5Division 5
626. 6Division 6
627. 7Division 7
628. 8Division 8
629. 9Division 9
630. 10Division 10
631. LIST OF GOODS REFERRED TO IN ARTICLE 142 (6)
632. Attachment
633. GUARANTOR'S UNDERTAKING — INDIVIDUAL GUARANTEE
634. IUndertaking by the guarantor
635. 1The undersigned …
636. 2The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the customs authorities, that the special procedure other than the end-use procedure has been discharged, the customs supervision of end-use goods or the temporary storage has ended correctly or, in case of the operations other than special procedures and temporary storage, that the situation of goods has been regularised.
637. 3Division 3
638. 4For the purpose of this undertaking, the undersigned gives his or her address for service in each of the other countries referred to in point 1 as
639. IIApproval by the office of guarantee
640. Attachment
641. GUARANTOR'S UNDERTAKING — INDIVIDUAL GUARANTEE IN THE FORM OF VOUCHERS
642. COMMON/UNION TRANSIT PROCEDURE
643. IUndertaking by the guarantor
644. 1The undersigned …
645. 2The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested, up to EUR 10 000 per individual guarantee voucher, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the competent authorities, that the operation has been discharged.
646. 3Division 3
647. 4For the purpose of this undertaking, the undersigned gives his or her address for service in each of the other countries referred to in point 1 as
648. IIApproval by the office of guarantee
649. Attachment
650. GUARANTOR'S UNDERTAKING — COMPREHENSIVE GUARANTEE
651. IUndertaking by the guarantor
652. 1The undersigned …
653. 1aThe amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which may be incurred are following for each of the purposes listed below :
654. 1bThe amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which have been incurred are following for each of the purposes listed below :
655. 2The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested up to the limit of the abovementioned maximum amount, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the customs authorities, that the special procedure other than the end-use procedure has been discharged, the customs supervision of end-use goods or the temporary storage has ended correctly or, in case of the operations other than special procedures, that the situation of goods has been regularised.
656. 3Division 3
657. 4For the purpose of this undertaking, the undersigned gives his or her address for service in each of the other countries referred to in point 1 as
658. IIApproval by the office of guarantee
659. Attachment
660. INDIVIDUAL GUARANTEE VOUCHER
661. Union/common transit
662. Technical requirements for voucher.
663. Attachment
664. 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
665. SUBJECT: ATA CARNET — SUBMISSION OF CLAIM
666. Attachment
667. 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
668. TAXATION FORM
669. Attachment
670. 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
671. SUBJECT: ATA CARNET — DISCHARGE
672. Attachment
673. Request for supplementary information where goods are situated in another Member State
674. Attachment
675. EUROPEAN UNION REPAYMENT OR REMISSION OF DUTY
676. Attachment
677. STATUS REGISTRATION DOCUMENT
678. Attachment
679. Banana weighing certificates — specimen
680. Attachment
681. Banana weighing certificate — procedure
682. Attachment
683. INF 3 — Returned goods information sheet
684. Attachment
685. YELLOW LABEL
686. Attachment
687. YELLOW LABEL
688. Attachment
689. Attachment
690. BUSINESS CONTINUITY PROCEDURE FOR UNION TRANSIT
692. General provisions
693. 1This Annex lays down specific provisions for use of the business continuity procedure, under Article 291 of this Regulation, for the holders of the procedure, including authorised consignors, in the event of a temporary failure of:
694. 2Division 2
695. 2.1The transit declaration used in a business continuity procedure shall be recognisable by all parties involved in the transit operation in order to avoid problems at the customs office of transit, at the customs office of destination and upon arrival at the authorised consignee. For this reason the used documents are limited to the following:
696. 2.2Division 2.2
697. 2.3Division 2.3
698. Implementing rules
699. 3Division 3
700. 3.1The rules shall be applied as follows:
701. 3.2Division 3.2
702. 3.3Division 3.3
703. 4Unavailability of the computerised system used by the holders of the procedure for lodging the Union transit declaration data by means of electronic data-processing techniques or of the electronic connection between that computerised system and the electronic transit system:
704. 5Unavailability of the authorised consignor’s computerised system or the electronic connection between that computerised system and the electronic transit system.
705. 6Data-capture by the customs authority.
706. Operation of the procedure
707. 7Furnishing of an individual guarantee by a guarantor.
708. 8Signing of the transit declaration and undertaking of the holder of the procedure.
709. 9Identification measures.
710. 10Entries in the transit declaration and release of the goods.
711. 11Division 11
712. 12Division 12
713. 12.1Division 12.1
714. 12.2Division 12.2
715. 13Division 13
716. 13.1Division 13.1
717. 13.2A transit operation may end at an office other than the customs office declared in the transit declaration. That office shall then become the actual customs office of destination.
718. 13.3Where the second paragraph of point 13.2 of this Annex applies and where the transit declaration bears the following statement, the actual customs office of destination shall keep the goods under its control and not allow their removal other than to the Member State having jurisdiction over the customs office of departure, unless specifically authorised by the latter:
719. 14Receipt.
720. 15Return of copy 5 of the SAD or the copy of the TAD//TSAD.
721. 16Informing the holder of the procedure and alternative proof of the end of the procedure.
722. 17Division 17
723. 17.1Where the customs office of departure has not received proof within 60 days of time-limit for presentation of the goods at the customs office of destination that the procedure was ended correctly, the customs authority of the Member State of departure shall immediately request the information needed to discharge the procedure. Where during the steps of an enquiry procedure it is established that the Union transit procedure cannot be discharged, the customs authority of the Member State of departure shall establish whether a customs debt has been incurred.
724. 17.2Division 17.2
725. 17.3Division 17.3
726. 18Division 18
727. 18.1Division 18.1
728. 18.2Division 18.2
729. 19Division 19
730. 19.1The following shall be presented to the customs office of departure:
731. 19.2Division 19.2
732. 19.3The period of validity of a comprehensive guarantee certificate or a guarantee waiver certificate shall not exceed five years. However, that period may be extended by the customs office of guarantee for one further period not exceeding five years.
733. 19.4From the effective date of revocation of an authorisation to use a comprehensive guarantee or revocation and cancellation of an undertaking provided in case of a comprehensive guarantee, any issued certificates may not be used to place goods under the Union transit procedure and shall be returned by the holder of the procedure to the customs office of guarantee without delay.
734. 20Division 20
735. 20.1The customs authority can accept the transit declaration supplemented by loading lists which do not comply with all the requirements set out in Part II, Chapter III of this Annex.
736. 20.2Division 20.2
737. 20.3Division 20.3
738. 21Use of seals of a special type.
739. 22Division 22
740. 22.1For the application of points 3 and 5 of this Annex the authorisation shall stipulate that box ‘C. Office of departure’ of the transit declaration shall:
741. 22.2Division 22.2
742. 23Authorised consignor — Security measures for the stamp.
743. 23.1Division 23.1
744. 24Division 24
745. 24.1Not later than on consignment of the goods, the authorised consignor shall complete the transit declaration and, where necessary, enter in box 44 the itinerary prescribed in accordance with Article 298 of this Regulation and, in box ‘D. Control by office of departure’, the period prescribed in accordance with Article 297 of this Regulation within which the goods shall be presented at the customs office of destination, the identification measures applied and the following endorsement:
746. 24.2Division 24.2
747. 24.3Division 24.3
748. 25Division 25
749. 25.1Division 25.1
750. 25.2Transit declarations made out in accordance with point 25.1 of this Annex shall contain, in the box reserved for the signature of the holder of the procedure, the following phrase:
751. 26Division 26
752. 26.1Division 26.1
753. 26.2Division 26.2
755. Specimens of stamps used for business continuity procedure
756. 1Stamp No 1
757. 2Stamp No 2
758. CHAPTER IISpecimen of a special stamp used by authorised consignor/authorised issuer
759. 1Division 1
760. 2Division 2
761. 3Division 3
762. 4Division 4
763. 5Division 5
764. 6Division 6
766. Loading list
767. Explanatory note on the loading list
769. Definition
770. 1.1Division 1.1
771. 1.2Division 1.2
772. Loading list form
773. 2.1Division 2.1
774. 2.2The features of a loading list are:
775. 2.3Division 2.3
778. Box
779. 1.1Upper part
780. 1.2Bottom part
781. Columns
782. 2.1Serial number
783. 2.2Marks, numbers, number and kind of packages, goods description
784. 2.3Country of dispatch/export
785. 2.4Gross mass (kg)
787. Use of loading lists
788. 1Division 1
789. 2Division 2
790. 3Division 3
791. 4When a transit declaration is registered the loading list must be given the same registration number as the copies of the transit declaration to which it relates. This number must be entered by using a stamp which includes the name of the customs office of departure, or by hand. If entered by hand, it shall be endorsed by the official stamp of the customs office of departure.
792. 5Division 5
793. 6Division 6
794. CHAPTER VTransit advice note
795. CHAPTER VIComprehensive guarantee certificate
796. CHAPTER VIIGuarantee waiver certificate
797. Explanatory note on comprehensive guarantee certificates and guarantee waiver certificates
798. 1Particulars to be entered on the front of a certificate
799. 1.1Currency code
800. 1.2Endorsements
801. 1.3Endorsement of certificates in the event of their validity being extended
802. Particulars to be entered on the back of a certificate — persons authorised to sign transit declarations
803. 2.1Division 2.1
804. 2.2Division 2.2
805. 2.3Division 2.3
806. Technical requirements
807. 3.1The forms for comprehensive guarantee certificates and guarantee waiver certificates shall be printed on white paper free of mechanical pulp and weighing at least 100 g/m2. Both sides shall have a printed guilloche pattern background so as to reveal any falsification by mechanical or chemical means. The printing shall be:
808. 3.2Division 3.2
809. 3.3Division 3.3
810. 3.4Division 3.4