{
  "url": "https://openlegislation.uk/eu-regulation-2016-2119/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-2119/article-2.json",
  "legislation": "eur/2016/2119",
  "legislation_title": "Commission Regulation (EU) 2016/2119 of 2 December 2016 amending Regulation (EC) No 471/2009 of the European Parliament and of the Council and Commission Regulation (EU) No 113/2010 as regards the adaptation of the list of customs procedures and the definition of the data (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-2119",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Regulation (EU) No 113/2010 is amended as follows:\n(1) Article 4 is amended as follows:\n(a) in paragraph 1, the first subparagraph is replaced by the following:\n‘The statistical value shall be based on the value of the goods at the time and place they cross the border of the Member State where the goods are located at the time of release into the customs procedure, by entering it (imports) or by leaving it (exports).’\n(b) paragraph 4 is replaced by the following:\n‘4. The value as referred to in paragraphs 2 and 3 shall be adjusted, where necessary, in such a way that the statistical value contains solely and entirely the costs of transport and insurance performed to deliver the goods from the place of their departure to the border of the Member State where the goods are located at the time of release into the customs procedure (CIF-type value on imports, FOB-type value on exports).’\n(2) Article 6(3) and (4) is replaced by the following:\n‘3. The following shall apply on import:\nWhere the goods are released for free circulation or placed under the end-use procedure the Member State of destination shall be the Member State where the goods are located at the time of release into the customs procedure. However, where it is known at the time of drawing up the customs declaration, that the goods will be dispatched to another Member State after the release, this latter Member State shall be Member State of destination.\nWhere goods are placed under the customs inward processing procedure, the Member State of destination shall be the Member State where the first processing activity is carried out.\nWithout prejudice to subparagraphs 1 and 2 of this paragraph for the purpose of the data transmission referred to in Article 7(2) of Regulation (EC) No 471/2009, Member State of destination for the data exchange shall be the Member State where the goods are located at the time of release into the customs procedure.\n4. The following shall apply on export:\nMember State of actual export shall be the Member State where the goods are located at the time of release into the customs procedure.\nHowever, where it is known that the goods were brought from another Member State to the Member State in which the goods are located at the time of their release into the customs procedure, that other Member State shall be Member State of actual export, on condition that\n(i) the goods were brought from that other Member State only for the purpose of declaring them for export, and\n(ii) the exporter is not established in the Member State in which the goods are located at the time of their release into the customs procedure and\n(iii) the entry into the Member State in which the goods are located at the time of their release into the customs procedure was not an intra-Union acquisition of goods or transaction treated as such as referred to in Council Directive 2006/112/EC.\nWhere goods are exported subsequent to a customs inward processing procedure, the Member State where the last processing activity was carried out shall be the Member State of actual export.\nWithout prejudice to subparagraphs 1, 2 and 3 of this paragraph for the purpose of the data transmission referred to in Article 7(2) of Regulation (EC) No 471/2009, Member State of actual export for the data exchange shall be the Member State where the goods are located at the time of release into the customs procedure.’\n(3) In Article 7(2), the second subparagraph is replaced by the following:\n‘On import, the data on the country of consignment/dispatch shall indicate the Member State or non-member country from which the goods were initially dispatched to the Member State in which the goods are located at the time of their release into the customs procedure, if neither a commercial transaction (e.g. sale or processing), nor a stoppage unrelated to the transport of goods has taken place in an intermediate Member State or non-member country. If such a stoppage or commercial transaction has taken place, the data shall indicate the last intermediate Member State or non-member country.’\n(4) Article 13 is replaced by the following:\n‘Trader identification\nArticle 13 The data on the trader shall be an appropriate identification number assigned to the importer, on import, and to the exporter, on export’.\n(5) In Article 15(4), the second sentence is replaced by the following:\n‘The authorities responsible for assigning the Economic Operator Registration Identification number (EORI number) shall, at the request of the national statistical authorities, provide access to the data available in the electronic system relating to EORI number as referred to in Article 7 of Commission Implementing Regulation (EU) 2015/2447.’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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).’"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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 (OJ L 343, 29.12.2015, p. 558).’"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/2119/article/2",
    "retrieved_at": "2026-11-01T14:45:19.370444+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}