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

EU Regulation 2016/341 · Adopted 17 December 2015 · Extends to United Kingdom

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Commission Delegated Regulation (EU) 2016/341

of 17 December 2015

supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 952/2013 of the European Parliament and the Council of 9 October 2013 laying down the Union Customs Code (‘the Code’)f1, and in particular Articles 6, 7, 131, 153, 156, and 279 thereof,

Whereas:

(1)

The Code in accordance with Article 290 of the Treaty, delegates on the Commission the power to supplement certain non-essential elements of the Code.

(2)

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 it recognises as a key element in ensuring trade facilitation and, at the same time, the effectiveness of customs controls. More specifically, according to Article 6(1) of the Code, all exchange of information between customs authorities and between economic operators and customs authorities and storage of such information is to be made using electronic data processing techniques. As a general rule, information and communication systems need to offer the same facilities to economic operators in all Member States.

(3)

Based on the existing planning document related to all IT-related customs projects drawn up in accordance with Decision 70/2008/EC, Commission Implementing Decision 2014/255/EUf3 (‘the Work Programme’) contains a list of the electronic systems which are to be developed by Member States and, where applicable, in close cooperation by Member States and the Commission, in order for the Code to become applicable in practice.

(4)

In this regard, Article 278 of the Code provides that means for the exchange and storage of information other than electronic data-processing techniques may be used on a transitional basis until 31 December 2020 at the latest, where the electronic systems which are necessary for the application of the provisions of the Code are not yet operational.

(5)

While, in principle, the transitional measures contained in this Regulation should be applicable until 31 December 2020 at the latest, in view of the practical and project management considerations of the Work Programme, where the date of deployment of an electronic system falls before the final date laid down in the Code for the application of transitional provisions, the use of the relevant means for the exchange and storage of information other than electronic data-processing techniques provided in this Regulation should, in the interest of protecting the legal certainty of operators, be accepted as an alternative to the relevant electronic system, where deployed, and then suspended.

(6)

Given the non-availability of the electronic systems necessary for the exchange of information between the customs authorities and between economic operators and customs authorities, transitional measures relating to the form of such applications and decisions should be laid down. Any processing of personal data under this Regulation should be in full compliance with the Union and national data protection provisions in force.

(7)

Where consultations between customs authorities of more than one Member State need to take place before the adoption of a decision relating to the application of the customs legislation, insofar as this consultation would concern the exchange and storage of data through electronic means not yet deployed, transitional measures need to be set up to ensure that such consultations can continue to take place.

(8)

Since the electronic system relating to binding tariff information (‘BTI’) is yet to be upgraded, in order to offer traders assistance in the determination of the correct tariff classification, the currently used means for BTI applications and decisions, in paper and electronic form, should continue to be used until the system is fully upgraded.

(9)

Since the electronic system which is necessary for the application of the provisions of the Code governing both the application for and the authorisation granting the status of an authorised economic operator (‘AEO’) is yet to be upgraded, the currently used means, in paper and electronic form need to continue to be used until the system is upgraded.

(10)

Since for the period until the upgrading of the National Import Systems, the current system for the declaration of particulars relating to customs value (‘DV1’) needs to be used, transitional provisions relating to the communication of certain elements concerning the customs value of goods should be laid down in this Regulation.

(11)

Article 147 of Commission Implementing Regulation (EU) 2015/2447f4 refers to an electronic system set up for the exchange and storage of information pertaining to guarantees which may be used in more than one Member State. In the absence of that electronic system, other means of storage and exchange of this information should be provided for.

(12)

Since the Import Control System, which is necessary for the application of the provisions of the Code governing the entry summary declaration, is not yet fully upgraded, the currently used means for the exchange and storage of information other than the electronic data-processing techniques referred to in Article 6(1) of the Code should have to continue to be used.

(13)

In the same respect, because the current Import Control System is capable of only receiving an entry summary declaration by the submission of one dataset, the Articles stipulating the provision of data in more than one dataset should, until the upgrading of the ICS, be temporarily suspended and alternative requirements should be laid down.

(14)

In order to support and ensure the customs formalities related to the entry of goods with regard to safety and security of the Union and its citizens and to ensure that customs supervision begins at the appropriate time and is duly performed prior to the deployment of the Notification of Arrival, Presentation Notification and Temporary Storage systems, alternative means for exchange and storage of information should be laid down to govern notification of arrival, diversion notification, presentation notification, and temporary storage.

(15)

In order to ensure the smooth functioning of operations related to the placing of goods under a certain customs procedure, the use of paper-based customs declarations should be allowed alongside the existing National Import Systems as long as the latter are not upgraded.

(16)

Considering that the new datasets and formats required by the Code and the provisions adopted based on the Code in relation thereto will not be available until the National Import Systems are upgraded, the possibility should be laid down for customs declarations to be lodged with a different dataset with a view to guaranteeing legal certainty for operators.

(17)

While using the simplified declaration, and until the upgrading of the Automated Export System and the National Import Systems, operators should be provided with different deadlines to lodge the supplementary declaration. Member States should thus be able to provide for deadlines other than those outlined in Article 146 of Commission Delegated Regulation (EU) 2015/2446f5.

(18)

In the same vein, during the transitional period, Member States should be permitted to authorise a simplified customs declaration to take the form of a commercial or administrative document.

(19)

In the cases where a customs declaration is lodged prior to the presentation of the goods, before the electronic systems therefor are deployed and upgraded, the notification of presentation of goods should be permitted to be lodged to customs authorities through the existing national systems or other means.

(20)

The obligation to lodge customs declarations by means of electronic exchange of information provided in Article 6(1) of the Code and the ending of the current waivers from the obligation to lodge summary declarations for postal consignments pose significant challenges for postal operators. The possibility to use a declaration with a reduced data set for some postal consignments also requires adjustments in the data flow and the supporting IT infrastructure of postal operators and the customs authorities of the Member States. Therefore, transitional rules are necessary in order to allow for smooth adjustments to the rules laid down in the Delegated Regulation (EU) 2015/2446.

(21)

In the absence of the UCC Customs Decisions system, all information in relation to the application and authorisation for centralised clearance should continue to be published during the transitional period for access by the Commission and Member States for monitoring purposes.

(22)

In order to allow for the smooth and uninterrupted transit of goods by rail, prior to the upgrading of the New Computerised Transit System (‘NCTS’), rules for the continuation of the paper-based Union transit procedure for goods carried by rail should be set up.

(23)

Rules for the continuation of the use of manifests in paper or in electronic form should be established to ensure the continuous and effective movement by airline and shipping companies until the relevant economic operators systems are upgraded.

(24)

To ensure the effective operation of the above-described transitional arrangements, certain provisions of Delegated Regulation (EU) 2015/2446 should equally be amended.

(25)

None of the provisions of this Regulation should impose a requirement on the Commission or the Member States to upgrade or deploy technical systems other than in accordance with the target dates set out in the Annex to Implementing Decision 2014/255/EU.

(26)

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

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 Implementing Decision 2014/255/EU of 29 April 2014 establishing the Work Programme for the Union Customs Code (OJ L 134, 7.5.2014, p. 46).

f4

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).

f5

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with regard to detailed rules of specifying some of the provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1).

Contents

  1. Chapter 1: GENERAL PROVISIONS
  2. 1Subject matter
  3. Decisions relating to the application of the customs legislation
  4. 2Applications and decisions
  5. 3Means of exchange and storage of information
  6. Decisions relating to BTI
  7. 4Form of BTI applications and decisions
  8. Application for the status of AEO
  9. 5Form of applications and authorisations
  10. Chapter 2: VALUE OF GOODS FOR CUSTOMS PURPOSES
  11. 6Declaration of particulars relating to customs value
  12. Chapter 3: GUARANTEE FOR A POTENTIAL OR EXISTING CUSTOMS DEBT
  13. 7Means of exchange and storage of information
  14. 8Monitoring of the reference amount by the customs authorities
  15. Chapter 4: ARRIVAL OF GOODS AND TEMPORARY STORAGE
  16. 9Notification of arrival of a sea-going vessel or of an aircraft
  17. 10Presentation of goods to customs
  18. 11Temporary storage declaration
  19. Chapter 5: CUSTOMS STATUS AND PLACING GOODS UNDER A CUSTOMS PROCEDURE
  20. Customs status of goods
  21. 12Proof of the customs status of Union goods for goods covered by a simplified Union transit procedure
  22. 13Forms for proof of the customs status of Union goods
  23. Placing goods under a customs procedure
  24. 14Means for the exchange of data
  25. 15Forms for customs declarations
  26. 16Forms for simplified customs declarations
  27. 17Lodging a customs declaration prior to the presentation of the goods
  28. 18Means of exchange of information for centralised clearance
  29. 19Storage of information
  30. 20Rejection of an application for centralised clearance
  31. 21Entry in the declarant's records
  32. Chapter 6: SPECIAL PROCEDURES
  33. General provisions for special procedures other than Transit
  34. 22Form for applications and authorisations regarding special procedures
  35. 23Means to be used for the standardised exchange of information
  36. Transit
  37. 24General provisions
  38. 25Authorisation for the use of the paper-based Union transit procedure for goods carried by rail
  39. 26Authorisations for the use of the paper-based transit Union procedures for goods carried by air or sea
  40. 27Authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by air
  41. 28Authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by sea
  42. 29Provisions relating to authorisations for the use of the paper-based Union transit procedures for goods carried by rail, air or sea and for the use of the Union transit procedures based on an electronic manifest for goods carried by air or sea
  43. 30CIM consignment note as a transit declaration for the use of the paper-based Union transit procedure for goods carried by rail
  44. 31Holder of the paper-based Union transit procedure for goods carried by rail and his obligations
  45. 32Obligations of the authorised railway undertaking
  46. 33Formalities at the customs office of departure
  47. 34Loading lists
  48. 35Formalities at the customs office of transit
  49. 36Formalities at the customs office of destination
  50. 37Modification of the contract of carriage
  51. 38Paper-based Union transit procedure for goods carried by rail where the transport starts and ends outside the customs territory of the Union
  52. 39Internal transit procedure
  53. 40External transit procedure
  54. 41Accounting offices of authorised railway undertakings and customs control
  55. 42Use of Union transit procedure
  56. 43Authorised consignor
  57. 44Authorised consignee
  58. 45Use of other paper-based Union transit procedure for goods carried by rail
  59. 46A manifest as a transit declaration for the use of the paper-based Union transit procedure for goods carried by air
  60. 47Formalities to be carried out by the airline company
  61. 48Verification of a list of manifests used as a paper-based transit declaration for goods carried by air
  62. 49A manifest as a transit declaration for the use of the paper-based transit procedure for goods carried by sea
  63. 50Formalities to be carried out by the shipping company
  64. 51Verification of a list of manifests used as a paper-based transit declaration for goods carried by sea
  65. 52An electronic manifest as a transit declaration for the use of the Union transit procedure for goods carried by air
  66. 53An electronic manifest as a transit declaration for the use of the Union transit procedure for goods carried by sea
  67. Chapter 7: GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
  68. 54Exit of goods
  69. Chapter 8: FINAL PROVISIONS
  70. 55Amendments to Delegated Regulation (EU) 2015/2446
  71. 56Dates of the upgrading or deployment of the electronic systems concerned
  72. 57Article 57
  73. Signature
  74. Annex 1TABLE LEGEND
  75. Annex 2Annex 2
  76. Annex 3Annex 3
  77. Annex 4Annex 4
  78. Annex 5Annex 5
  79. Annex 6Annex 6
  80. EXPLANATORY NOTES
  81. 1Applicant:
  82. 2Legal status of applicant:
  83. 3Date of establishment
  84. 4Address of establishment
  85. 5Location of main place of business:
  86. 6Contact person:
  87. 7Correspondence address:
  88. 8.9. and 10VAT, Trader Identification and Legal registration numbers:
  89. 11Requested type of authorisation:
  90. 12Economic sector of activity:
  91. 13Member States, where customs related activities are carried out:
  92. 14Border crossing information:
  93. 15Simplifications or facilitations already granted, certificates mentioned in Article 28(2) of Commission Implementing Regulation (EU) 2015/2447, and/or status of regulated agent or known consignor obtained as mentioned in Article 28(3) of Implementing Regulation (EU) 2015/2447:
  94. 16, 17 and 18Offices for documentations/main accounts:
  95. 19Name, date and signature of the applicant:
  96. Annex 7Annex 7
  97. EXPLANATORY NOTES
  98. Authorisation number
  99. 1Holder of the AEO Authorisation
  100. 2Issuing authority
  101. Reference to the type of the Authorisation
  102. 3Date from which the Authorisation is effective
  103. Annex 8Annex 8
  104. Annex 9Annex 9
  105. AAppendix A
  106. B1Appendix B1
  107. B2Appendix B2
  108. B3Appendix B3
  109. B4Appendix B4
  110. B5Appendix B5
  111. B6Appendix B6
  112. C1Appendix C1
  113. C2Appendix C2
  114. D1Appendix D1
  115. D2Appendix D2
  116. EAppendix E
  117. F1Appendix F1
  118. F2Appendix F2
  119. G1Appendix G1
  120. G2Appendix G2
  121. H1Appendix H1
  122. H2Appendix H2
  123. I1Appendix I1
  124. I2Appendix I2
  125. J1Appendix J1
  126. J2Appendix J2
  127. Annex 10Annex 10
  128. Annex 11
  129. LOADING LIST
  130. EXPLANATORY NOTE ON THE LOADING LIST
  132. Definition
  133. 1.1Division 1.1
  134. 1.2Division 1.2
  135. Loading list form
  136. 2.1Division 2.1
  137. 2.2Division 2.2
  138. 2.3Division 2.3
  139. Particulars to be entered in the different headings
  140. Box
  141. 1.1Upper part
  142. 1.2Bottom part
  143. Columns
  144. 2.1Serial number
  145. 2.2Marks, numbers, number and kind of packages, goods description
  146. 2.3Country of dispatch/export
  147. 2.4Gross mass (kg)
  148. Use of loading lists
  149. 1Division 1
  150. 2Division 2
  151. 3Division 3
  152. 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.
  153. 5Division 5
  154. 6Division 6
  155. Annex 12
  156. APPLICATION AND AUTHORISATION FORMS
  157. General remarks
  158. Division
  159. Explanatory notes to the different boxes of the application form
  160. General remark:
  161. Division
  162. 1Division 1
  163. 1.aDivision 1.a
  164. 1.bDivision 1.b
  165. 1.cDivision 1.c
  166. 1.dDivision 1.d
  167. 2Division 2
  168. 3Enter the relevant code:
  169. 4.aDivision 4.a
  170. 4.bDivision 4.b
  171. 5Division 5
  172. 5.aDivision 5.a
  173. 5.bDivision 5.b
  174. 6Division 6
  175. 7Division 7
  176. 7.aDivision 7.a
  177. 7.bDivision 7.b
  178. 7.cDivision 7.c
  179. 8Division 8
  180. 8.aDivision 8.a
  181. 8.bDivision 8.b
  182. 8.cDivision 8.c
  183. 9Division 9
  184. 9.a & bDivision 9.a & b
  185. 10Division 10
  186. 11Division 11
  187. 12Division 12
  188. EXPLANATORY NOTES TO THE FORMS OR NATIONAL IT SYSTEMS FOR SPECIAL PROCEDURES OTHER THAN TRANSIT
  189. Particulars to be entered in the various boxes of the application form
  190. 1Applicant
  191. 2Customs procedure
  192. Note:
  193. 1Division 1
  194. 2Division 2
  195. 3Type of application
  196. 4Continuation forms
  197. Note:
  198. 5Place and kind of accounts/records
  199. Note:
  200. 6Period of validity of the authorisation
  201. 7Goods to be placed under the customs procedure
  202. Note:
  203. Division
  204. Division
  205. Division
  206. 8Processed products
  207. 9Details of the planned activities
  208. Note:
  209. 10Economic conditions
  210. 11Customs office(s)
  211. Note:
  212. 12Identification
  213. Note:
  214. 13Period for discharge (months)
  215. Note:
  216. 14Type of declaration
  217. Note:
  218. 15Transfer
  219. 16Additional Information
  220. 17Signed/Dated/Name
  221. Remarks concerning the continuation forms
  222. Continuation form ‘customs warehousing’
  223. 18Warehouse type
  224. 19Warehouse or storage facilities
  225. 20Deadline for lodging inventory of goods
  226. 21Loss rate
  227. 22Storage of goods not under the arrangements
  228. 23Usual forms of handling
  229. 24Temporary removal
  230. Continuation form ‘inward processing’
  231. 18Equivalent goods
  232. 19Prior exportation
  233. 20Release for free circulation without customs declaration
  234. 21Additional information
  235. Continuation form ‘outward processing’
  236. 18System
  237. 19Replacement products
  238. Not applicable
  239. Not applicable
  240. 22Additional information
  241. Appendix
  242. Annex 13INFORMATION SHEETS
  243. NOTES
  244. AGeneral notes
  245. BSpecial notes referring to the relevant box numbers
  246. NOTES
  247. AGeneral notes
  248. BSpecial notes referring to the relevant box numbers:
  249. NOTES
  250. AGeneral notes
  251. BSpecial notes referring to the relevant box numbers:
  252. NOTES
  253. AGeneral notes
  254. BSpecial notes referring to box numbers:
  255. Appendix
  256. Appendix