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

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 Code⁽¹⁾, 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:

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.
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.
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 Council⁽²⁾, 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.
The procedures based on electronic systems laid down in Commission Regulation (EEC) No 2454/93⁽³⁾ 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
By Decision 94/800/EC⁽⁴⁾ 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.
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.
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.
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.
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.
No guarantee should be required for goods placed under the temporary admission procedure where this is not economically justified.
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.
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
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.
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.
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.
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.
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.
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 Security⁽⁵⁾ 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.
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.
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/EC⁽⁶⁾ or of Council Directive 2008/118/EC⁽⁷⁾ 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.
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.
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.
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.
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.
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.
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.
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.
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..
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.
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.
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.
The Union is a contracting party to the Convention on temporary admission⁽⁸⁾, 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.
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.
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.
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.
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.
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.
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.
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.
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.
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 2913/92⁽⁹⁾ 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.
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.
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,
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:

TITLE I GENERAL PROVISIONS

CHAPTER 1 Scope of the customs legislation, mission of customs and definitions

Article 1 Definitions

For the purposes of this Regulation, the following definitions shall apply:

'agricultural policy measure' means the provisions related to import and export activities for products which are covered by Annex 71-02, points 1, 2 and 3.;
'ATA Carnet' means an international customs document for temporary admission issued in accordance with the ATA Convention or the Istanbul Convention;
'ATA Convention' means the Customs Convention on the ATA carnet for the temporary admission of goods done at Brussels on 6 December 1961;
'Istanbul Convention' means the Convention on temporary admission done at Istanbul on 26 June 1990;
'baggage' means all goods carried by whatever means in relation to a journey of a natural person;
'Code' means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;
'Union airport' means any airport situated in the customs territory of the Union;
'Union port' means any sea port situated in the customs territory of the Union;
'Convention on a common transit procedure' means the Convention on a common transit procedure⁽¹⁰⁾;
'common transit country' means any country, other than a Member State of the Union that is a contracting party to the Convention on a common transit procedure;
'third country' means a country or territory outside the customs territory of the Union;
'CPD Carnet' means an international customs document used for temporary admission of means of transport issued in accordance with the Istanbul Convention;
'customs office of departure' means the customs office where the customs declaration placing goods under a transit procedure is accepted;
'customs office of destination' means the customs office where the goods placed under a transit procedure are presented in order to end the procedure;
'customs office of first entry' means the customs office which is competent for customs supervision at the place where the means of transport carrying the goods arrives in the customs territory of the Union from a territory outside that territory.
'customs office of export' means the customs office where the export declaration or the re-export declaration is lodged for goods being taken out of the customs territory of the Union;
'customs office of placement' means customs office indicated in the authorisation for a special procedure as referred to in Article 211(1) of the Code, empowered to release goods for a special procedure;
‘Economic Operators Registration and Identification number' (EORI number) means an identification number, unique in the customs territory of the Union, assigned by a customs authority to an economic operator or to another person in order to register him for customs purposes;
'exporter' means
1. the person established in the customs territory of the Union who, at the time when the declaration is accepted, holds the contract with the consignee in the third country and has the power for determining that the goods are to be brought to a destination outside the customs territory of the Union,
2. the private individual carrying the goods to be exported where these goods are contained in the private individual’s personal baggage,
3. in other cases, the person established in the customs territory of the Union who has the power for determining that the goods are to be brought to a destination outside the customs territory of the Union.
'generally accepted accounting principles' means the principles which are recognised or have substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared;
'goods of a non-commercial nature' means
1. goods contained in consignments sent by one private individual to another, where such consignments:
  1. are of an occasional nature;
  2. contain goods exclusively for the personal use of the consignee or his family, which do not by their nature or quantity reflect any commercial interest; and
  3. are sent to the consignee by the consignor free of payment of any kind;
2. goods contained in travellers’ personal baggage, where they:
  1. are of an occasional nature; and
  2. consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported or exported for commercial reasons;
'Master Reference Number' (MRN) means the registration number allocated by the competent customs authority to declarations or notifications referred to in Article 5(9) to (14) of the Code, to TIR operations or to proofs of the customs status of Union goods;
'period for discharge' means the time by which goods placed under a special procedure, except transit, or processed products must be placed under a subsequent customs procedure, must be destroyed, must have been taken out of the customs territory of the Union or must be assigned to their prescribed end-use. In case of outward processing the period for discharge means the period within which goods temporarily exported may be re-imported into the customs territory of the Union in the form of processed products and placed under release for free circulation, in order to able to benefit from total or partial relief from import duties;
'goods in postal consignment' means goods other than items of correspondence, contained in a postal parcel or package and conveyed under the responsibility of or by a postal operator in accordance with the provisions of the Universal Postal Union Convention adopted on 10 July 1984 under the aegis of the United Nations Organisation;
'postal operator' means an operator established in and designated by a Member State to provide the international services governed by the Universal Postal Convention;
'items of correspondence' means letters, postcards, braille letters and printed matter not liable to import or export duty;
‘outward processing IM/EX’ means the prior import of processed products obtained from equivalent goods under outward processing before the export of the goods they are replacing, referred to in Article 223(2)(d) of the Code;
‘outward processing EX/IM’ means the export of Union goods under outward processing before the import of processed products;
‘inward processing EX/IM’ means the prior export of processed products obtained from equivalent goods under inward processing before the import of the goods they are replacing, referred to in Article 223(2)(c) of the Code;
‘inward processing IM/EX’ means the import of non-Union goods under inward processing before the export of processed products;
'private individual' means natural persons other than taxable persons acting as such as defined by Council Directive 2006/112/EC ;
'public customs warehouse type I' means a public customs warehouse where the responsibilities referred to in Article 242(1) of the Code lie with the holder of the authorisation and with the holder of the procedure;
'public customs warehouse type II' means a public customs warehouse where the responsibilities referred to in Article 242(2) of the Code lie with the holder of the procedure;
'single transport document' means in the context of customs status a transport document issued in a Member State covering the carriage of the goods from the point of departure in the customs territory of the Union to the point of destination in that territory under the responsibility of the carrier issuing the document;
'special fiscal territory' means a part of the customs territory of the Union where the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax or Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC do not apply;
'supervising customs office' means
1. in case of temporary storage as referred to in Title IV of the Code or in case of special procedures other than transit as referred to in Title VII of the Code, the customs office indicated in the authorisation to supervise either the temporary storage of the goods or the special procedure concerned;
2. in case of simplified customs declaration, as referred to in Article 166 of the Code, centralised clearance, as referred to in Article 179 of the Code, entry in the records, as referred to in Article 182 of the Code the customs office indicated in the authorisation to supervise the placing of the goods under the customs procedure concerned;
'TIR Convention' means the Customs Convention on the International Transport of Goods under cover of TIR carnets done at Geneva on 14 November 1975;
'TIR operation' means the movement of goods within the customs territory of the Union in accordance with the TIR Convention;
'transhipment' means the loading or unloading of products and goods on board a means of transport to another means of transport;
'traveller' means any natural person who:
1. enters into the customs territory of the Union temporarily and is not normally resident there, or
2. returns to the customs territory of the Union where he is normally resident, after having been temporarily outside this territory, or
3. temporarily leaves the customs territory of the Union where he is normally resident, or
4. leaves the customs territory of the Union after a temporary stay, without being normally resident there;
'waste and scrap' means either of the following:
1. goods or products which are classified as waste and scrap in accordance with the Combined Nomenclature;
2. in the context of end-use or inward processing, goods or products resulting from a processing operation, which have no or low economic value and which cannot be used without further processing.
‘pallet’ means a device on the deck of which a quantity of goods can be assembled to form a unit load for the purpose of transporting it, or of handling or stacking it with the assistance of mechanical appliances. This device is made up of two decks separated by bearers, or of a single deck supported by feet; its overall height is reduced to the minimum compatible with handling by fork lift trucks or pallet trucks; it may or may not have a superstructure;
'Union factory ship' means a vessel which is registered in a part of a Member State's territory forming part of the customs territory of the Union, flies the flag of a Member State and does not catch products of sea-fishing but does process such products on board;
'Union fishing vessel' means a vessel which is registered in a part of a Member State's territory forming part of the customs territory of the Union, flies the flag of a Member State, catches products of sea-fishing and, as the case may be, processes them on board;
‘regular shipping service’ means a service which carries goods in vessels that ply only between Union ports and does not come from, go to or call at any points outside the customs territory of the Union or any points in a free zone of a Union port.

CHAPTER 2 Rights and obligations of persons with regard to the customs legislation

Section 1 Provision of information

Subsection 1 Common data requirements for data exchange and storage

Article 2 Common data requirements (Article 6(2) of the Code)

Subsection 2 Registration of persons with the customs authorities

Article 3 Data content of EORI record (Article 6(2) of the Code)

Article 4 Submission of particulars for EORI registration (Article 6(4) of the Code)

Article 5 Economic operators not established in the customs territory of the Union (Article 22(2) and 9(2) of the Code)

Article 6 Persons other than economic operators (Article 9(3) of the Code)

Article 7 Invalidation of an EORI number (Article 9(4) of the Code)

Section 2 Decisions relating to the application of the customs legislation

Subsection 1 Right to be heard

Article 8 Period for the right to be heard (Article 22(6) of the Code)

Article 9 Means for the communication of the grounds (Article 6(3)(a) of the Code)

Article 10 Exceptions to the right to be heard (Article 22(6), 2nd subparagraph of the Code)

Subsection 2 General rules on decisions taken upon application

Article 11 Conditions for the acceptance of an application (Article 22(2) of the Code)

Article 12 Customs authority competent to take the decision (Article 22(1) of the Code)

Article 13 Extension of the time-limit for taking a decision (Article 22(3) of the Code)

Article 14 Date of effect (Article 22(4) and (5) of the Code)

Article 15 Re-assessment of a decision (Article 23(4)(a) of the Code)

Article 16 Suspension of a decision (Article 23(4)(b) of the Code)

Article 17 Period of suspension of a decision (Article 23(4)(b) of the Code)

Article 18 End of the suspension (Article 23(4)(b) of the Code)

Subsection 3 Decisions relating to binding information

Article 19 Application for a decision relating to binding information (Article 22(1), 3rd subparagraph and Article 6(3)(a) of the Code)

Article 20 Time-limits (Article 22(3) of the Code)

Article 21 Notification of BOI decisions (Article 6(3)(a) of the Code)

Article 22 Limitation of application of rules on re-assessment and suspension (Article 23(4) of the Code)

Section 3 Authorised economic operator

Subsection 1 Benefits resulting from the status of authorised economic operator

Article 23 Facilitations regarding pre-departure declarations (Article 38(2)(b) of the Code)

Article 24 More favourable treatment regarding risk assessment and control (Article 38(6) of the Code)

Article 25 Exemption from favourable treatment (Article 38(6) of the Code)

Subsection 2 Application for the status of authorised economic operator

Article 26 Conditions for the acceptance of an application for the status of AEO (Article 22(2) of the Code)

Article 27 Competent customs authority (Third subparagraph of Article 22(1) of the Code)

Article 28 Time-limit for taking decisions (Article 22(3) of the Code)

Article 29 Date of effect of the AEO authorisation (Article 22(4) of the Code)

Article 30 Legal effects of suspension (Article 23(4)(b) of the Code)

TITLE II FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED

CHAPTER 1 Origin of goods

Section 1 Non-preferential origin

Article 31 Goods wholly obtained in a single country or territory (Article 60(1) of the Code)

Article 32 Goods the production of which involves more than one country or territory (Article 60(2) of the Code)

Article 33 Processing or working operations which are not economically justified (Article 60(2) of the Code)

Article 34 Minimal operations (Article 60(2) of the Code)

Article 35 Accessories, spare parts or tools (Article 60 of the Code)

Article 36 Neutral elements and packing (Article 60 of the Code)

Section 2 Preferential origin

Article 37 Definitions

Subsection 1 Issue or making out of proofs of origin

Article 38 Means for applying for and the issuing of Information Certificates INF 4 (Article 6(3)(a) of the Code)

Article 39 Means for applying for and the issuing of approved exporter authorisations (Article 6(3)(a) of the Code)

Article 40 Means for applying to become a registered exporter (Article 6(3)(a) of the Code)

Subsection 2 Definition of the concept of originating products applicable within the framework of the GSP of the union

Article 41 General principles (Article 64(3) of the Code)

Article 42 Principle of territoriality (Article 64(3) of the Code)

Article 43 Non-manipulation (Article 64(3) of the Code)

Article 44 Wholly obtained products (Article 64(3) of the Code)

Article 45 Sufficiently worked or processed products (Article 64(3) of the Code)

Article 46 Averages (Article 64(3) of the Code)

Article 47 Insufficient working or processing (Article 64(3) of the Code)

Article 48 General tolerance (Article 64(3) of the Code)

Article 49 Unit of qualification (Article 64(3) of the Code)

Article 50 Accessories, spare parts and tools (Article 64(3) of the Code)

Article 51 Sets (Article 64(3) of the Code)

Article 52 Neutral elements (Article 64(3) of the Code)

Subsection 3 Rules on cumulation and management of stocks of materials applicable within the framework of the GSP of the Union

Article 53 Bilateral cumulation (Article 64(3) of the Code)

Article 54 Cumulation with Norway, Switzerland or Turkey (Article 64(3) of the Code)

Article 55 Regional cumulation (Article 64(3) of the Code)

Article 56 Extended cumulation (Article 64(3) of the Code)

Article 57 Application of bilateral cumulation or cumulation with Norway, Switzerland or Turkey in combination with regional cumulation (Article 64(3) of the Code)

Article 58 Accounting segregation of Union exporters’ stocks of materials (Article 64(3) of the Code)

Subsection 4 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

Article 59 General requirements (Article 64(3) of the Code)

Article 60 Wholly obtained products (Article 64(3) of the Code)

Article 61 Sufficiently worked or processed products (Article 64(3) of the Code)

Article 62 Insufficient working or processing (Article 64(3) of the Code)

Article 63 Unit of qualification (Article 64(3) of the Code)

Article 64 General tolerance (Article 64(3) of the Code)

Article 65 Accessories, spare parts and tools (Article 64(3) of the Code)

Article 66 Sets (Article 64(3) of the Code)

Article 67 Neutral elements (Article 64(3) of the Code)

Subsection 5 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

Article 68 Principle of territoriality (Article 64(3) of the Code)

Article 69 Direct transport (Article 64(3) of the Code)

Article 70 Exhibitions (Article 64(3) of the Code)

CHAPTER 2 Value of goods for customs purposes

Article 71 Simplification (Article 73 of the Code)

TITLE III CUSTOMS DEBT AND GUARANTEES

CHAPTER 1 Incurrence of a customs debt

Section 1 Provisions common to customs debts incurred on import and export

Subsection 1 Rules for calculation of the amount of import or export duty

Article 72 Calculation of the amount of import duty on processed products resulting from inward processing (Article 86(3) of the Code)

Article 73 Application of the provisions on end-use procedure to processed products resulting from inward processing (Article 86(3) of the Code)

Article 74 Application of the preferential tariff treatment to goods placed under inward processing (Article 86(3) of the Code)

Article 75 Specific import duty on processed products resulting from outward processing or replacement products (Article 86(5) of the Code)

Article 76 Derogation 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)

Subsection 2 Time-limit for establishing the place where the customs debt is incurred

Article 77 Time-limit for establishing the place where the customs debt is incurred under Union transit (Article 87(2) of the Code)

Article 78 Time-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)

Article 79 Time-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)

Article 80 Time-limit for establishing the place where the customs debt is incurred in cases other than transit (Article 87(2) of the Code)

CHAPTER 2 Guarantee for a potential or existing customs debt

Section 1 General provisions

Article 81 Cases where no guarantee shall be required for goods placed under the temporary admission procedure (Article 89(8)(c) of the Code)

Article 82 Guarantee in the form of an undertaking by a guarantor (Article 94, 22(4) and 6(3)(a) of the Code)

Article 83 Forms of guarantee other than a cash deposit or an undertaking given by a guarantor (Article 92(1)(c) of the Code)

Section 2 Comprehensive guarantee and guarantee waiver

Article 84 Reduction of the level of the comprehensive guarantee and guarantee waiver (Article 95(2) of the Code)

Section 3 Provisions for the Union transit procedure and the procedure under the Istanbul and the ATA Convention

Article 85 Release of the guarantor's obligations under the Union transit procedure (Articles 6(2), 6(3)(a) and 98 of the Code)

Article 86 Claim 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)

CHAPTER 3 Recovery and payment of duty and repayment and remission of the amount of import and export duty

Section 1 Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts

Subsection 1 Notification of the customs debt and claim for payment from guaranteeing association

Articles 87 Means of notification of the customs debt (Article 6(3)(a) of the Code)

Article 88 Exemption from notification of the customs debt (Article 102(1)(d) of the Code)

Section 2 Payment of the amount of import or export duty

Article 89 Suspension of the time-limit for payment in case of application for remission (Article 108(3)(a) of the Code)

Article 90 Suspension 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)

Article 91 Suspension of the time-limit for payment in the case of customs debts incurred through non-compliance (Article 108(3)(c) of the Code)

Section 3 Repayment and remission

Subsection 1 General provisions and procedure

Article 92 Application for repayment or remission (Articles 6(3)(a), 22(1) and 103 of the Code)

Article 93 Supplementary information where goods are situated in another Member State (Articles 6(2) and 6(3)(a) of the Code)

Article 94 Means of notification of the decision on repayment or remission (Article 6(3)(a) of the Code)

Article 95 Common data requirements related to formalities where goods are located in another Member State (Article 6(2) of the Code)

Article 96 Means for sending information on the completion of formalities where goods are located in another Member State (Article 6(3)(a) of the Code)

Article 97 Extension of the time-limit for taking a decision on repayment or remission (Article 22(3) of the Code)

Subsection 2 Decisions to be taken by the Commission

Article 98 Transmission of the file to the Commission for a decision (Article 116(3) of the Code)

Article 99 Right for the person concerned to be heard (Article 116(3) of the Code)

Article 100 Time-limits (Article 116(3) of the Code)

Article 101 Notification of the decision (Article 116(3) of the Code)

Article 102 Consequences of a failure to take or notify a decision (Article 116(3) of the Code)

CHAPTER 4 Extinguishment of a customs debt

Article 103 Failures which have no significant effect on the correct operation of a customs procedure (Article 124(1)(h)(i) of the Code)

TITLE IV GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION

CHAPTER 1 Entry summary declaration

Article 104 Waiver from the obligation to lodge an entry summary declaration (Article 127(2)(b) of the Code)

Article 105 Time-limits for lodging the entry summary declaration in case of transport by sea (Article 127(3) and (7) of the Code)

Article 106 Time-limits for lodging the entry summary declaration in case of transport by air (Article 127(3) and (7) of the Code)

Article 107 Time-limits for lodging the entry summary declaration in case of transport by rail (Article 127(3) and (7) of the Code)

Article 108 Time-limits for lodging the entry summary declaration in case of transport by road (Article 127(3) and (7) of the Code)

Article 109 Time-limits for lodging the entry summary declaration in case of transport by inland waterways (Article 127(3) and (7) of the Code)

Article 110 Time-limits for lodging the entry summary declaration in case of combined transportation (Article 127(3) and (7) of the Code)

Article 111 Time-limits for lodging the entry summary declaration in case of force majeure (Article 127(3) and (7) of the Code)

Article 112 Provision 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)

Article 113 Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by air (Article 127(6) of the Code)

CHAPTER 2 Arrival of goods

Article 114 Trade with special fiscal territories (Article 1(3) of the Code)

Article 115 Approval of a place for the presentation of goods to customs and temporary storage (Articles 139(1) and 147(1) of the Code)

Article 116 Records (Article 148(4) of the Code)

Article 117 Retail sale (Article 148(1) of the Code)

Article 118 Other cases of movement of goods in temporary storage (Article 148(5)(c) of the Code)

TITLE V GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 1 Customs status of goods

Section 1 General provisions

Article 119 Presumption of customs status (Articles 153(1) and 155(2) of the Code)

Section 2 Regular shipping service for customs purposes

Article 120 Authorisation to establish regular shipping services (Article 155(2) of the Code)

Article 121 Registration of vessels and ports (Articles 22(4) and 155(2) of the Code)

Article 122 Unforeseen circumstances during the transport by regular shipping services (Articles 153(1) and 155(2) of the Code)

Section 3 Proof of the customs status of Union goods

Subsection 1 General provisions

Article 123 Period of validity of a T2L, T2LF or a customs goods manifest (Article 22(5) of the Code)

Article 124 Means of communication of the MRN of a T2L, T2LF or a customs goods manifest (Article 6(3)(a) of the Code)

Subsection 2 Proofs submitted by means other than electronic data-processing techniques

Article 125 Proof of the customs status of Union goods for travellers other than economic operators (Article 6(3)(a) of the Code)

Article 126 Proof 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)

Article 127 Proof of the customs status of Union goods in TIR or ATA carnets or forms 302 (Article 6(3)(a) of the Code)

Subsection 3 Proof of the customs status of Union goods issued by an authorised issuer

Article 128 Facilitation for issuing a proof by an authorised issuer (Article 153(2) of the Code)

Subsection 4 Specific provisions concerning products of sea-fishing and goods obtained from such products

Article 129 The customs status of products of sea-fishing and goods obtained from such products (Article 153(2) of the Code)

Article 130 The 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)

Article 131 Transhipment (Article 6(3) of the Code)

Article 132 Proof 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)

Article 133 Products and goods transhipped and transported through a country or territory which is not part of the customs territory of the Union (Article 6(2) of the Code)

CHAPTER 2 Placing goods under a customs procedure

Section 1 General provisions

Article 134 Customs declarations in trade with special fiscal territories (Article 1(3) of the Code)

Article 135 Oral declaration for release for free circulation (Article 158(2) of the Code)

Article 136 Oral declaration for temporary admission and re-export (Article 158(2) of the Code)

Article 137 Oral declaration for export (Article 158(2) of the Code)

Article 138 Goods deemed to be declared for release for free circulation in accordance with Article 141 (Article 158(2) of the Code)

Article 139 Goods deemed to be declared for temporary admission and re-export in accordance with Article 141 (Article 158(2) of the Code)

Article 140 Goods deemed to be declared for export in accordance with Article 141 (Article 158(2) of the Code)

Article 141 Acts deemed to be a customs declaration (Article 158(2) of the Code)

Article 142 Goods which cannot be declared orally or in accordance with Article 141 (Article 158(2) of the Code)

Article 143 Paper-based customs declarations (Article 158(2) of the Code)

Article 144 Customs declaration for goods in postal consignments (Article 6(2) of the Code)

Section 2 Simplified customs declarations

Article 145 Conditions for authorisation of regular use of simplified customs declarations (Article 166(2) of the Code)

Article 146 Supplementary declaration (Article 167(1) of the Code)

Article 147 Time-limit for the declarant to be in possession of the supporting documents in the case of supplementary declarations (Article 167(1) of the Code)

Section 3 Provisions applying to all customs declarations

Article 148 Invalidation of a customs declaration after release of the goods (Article 174(2) of the Code)

Section 4 Other simplifications

Article 149 Conditions for granting authorisations for centralised clearance (Article 179(1) of the Code)

Article 150 Conditions for granting authorisations for entry in the declarant's records (Article 182(1) of the Code)

Article 151 Conditions for granting authorisations for self-assessment (Article 185(1) of the Code)

Article 152 Customs formalities and controls under self-assessment (Article 185(1) of the Code)

CHAPTER 3 Release of goods

Article 153 Release not conditional upon provision of a guarantee (Article 195(2) of the Code)

Article 154 Notification of the release of the goods (Article 6(3)(a) of the Code)

TITLE VI RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY

CHAPTER 1 Release for free circulation

Article 155 Authorisation for the drawing up of banana weighing certificates (Article 163(3) of the Code)

Article 156 Time-limit (Article 22(3) of the Code)

Article 157 Means of communication of the banana weighing certificate (Articles 6(2) and 6(3)(a) of the Code)

CHAPTER 2 Relief from import duty

Section 1 Returned goods

Article 158 Goods considered to be returned in the state in which they were exported (Article 203(5) of the Code)

Article 159 Goods which on export benefited from measures laid down under the common agricultural policy (Article 204 of the Code)

Article 160 Means of communication of information sheet INF 3 (Article 6(3)(a) of the Code)

TITLE VII SPECIAL PROCEDURES

CHAPTER 1 General provisions

Section 1 Application for an authorisation

Article 161 Applicant established outside the customs territory of the Union (Article 211(3)(a) of the Code)

Article 162 Place for submitting an application where the applicant is established outside the customs territory of the Union (Article 22(1) of the Code)

Article 163 Application for an authorisation based on a customs declaration (Articles 6(1), 6(2), 6(3)(a) and 211(1) of the Code)

Article 164 Application for renewal or amendment of an authorisation (Article 6(3)(a) of the Code)

Article 165 Supporting document for an oral customs declaration for temporary admission (Articles 6(2), 6(3)(a) and 211(1) of the Code)

Section 2 Taking a decision on the application

Article 166 Examination of the economic conditions (Article 211(3) and (4) of the Code)

Article 167 Cases in which the economic conditions are deemed to be fulfilled for inward processing (Article 211(5) of the Code)

Article 168 Calculation of the amount of import duty in certain cases of inward processing (Article 86(4) of the Code)

Article 169 Authorisation for the use of equivalent goods (Articles 223(1) and (2) and 223(3)(c) of the Code)

Article 170 Processed products or goods placed under inward processing IM/EX (Article 211(1) of the Code)

Article 171 Time-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)

Article 172 Retroactive effect (Article 22(4) of the Code)

Article 173 Validity of an authorisation (Article 22(5) of the Code)

Article 174 Time-limit for the discharge of a special procedure (Article 215(4) of the Code)

Article 175 Bill of discharge (Articles 6(2), 6(3)(a) and 211(1) of the Code)

Article 176 Standardised exchange of information and obligations of the holder of an authorisation for the use of a processing procedure (Article 211(1) of the Code)

Article 177 Storage of Union goods together with non-Union goods in a storage facility (Article 211(1) of the Code)

Section 3 Other provisions

Article 178 Records (Articles 211(1) and 214(1) of the Code)

Article 179 Movement of goods between different places in the customs territory of the Union (Article 219 of the Code)

Article 180 Usual forms of handling (Article 220 of the Code)

Article 181 Standardised exchange of information (Article 6(2) of the Code)

Article 182 Customs status of animals born of animals placed under a special procedure (Article 153(3) of the Code)

Article 183 Waiver from the obligation to lodge a supplementary declaration (Article 167(2)(b) of the Code)

CHAPTER 2 Transit

Section 1 External and internal transit procedure

Article 184 Means 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)

Article 185 Transit accompanying document and transit/security accompanying document (Article 6(2) of the Code)

Article 186 Applications for the status of authorised consignee for TIR operations (Article 22(1) 3rd subparagraph of the Code)

Article 187 Authorisations for the status of authorised consignee for TIR operations (Article 230 of the Code)

Section 2 External and internal Union transit procedure

Article 188 Special fiscal territories (Article 1(3) of the Code)

Article 189 Application of the Convention on a common transit procedure in specific cases (Article 226(2) of the Code)

Article 190 Receipt endorsed by the customs office of destination (Article 6(3)(a) of the Code)

Article 191 General provisions on authorisations of simplifications (Article 233(4) of the Code)

Article 192 Applications for the status of authorised consignor for placing goods under the Union transit procedure (Article 22(1) 3rd subparagraph of the Code)

Article 193 Authorisations for the status of authorised consignor for placing goods under the Union transit procedure (Article 233(4) of the Code)

Article 194 Applications for the status of authorised consignee for receiving goods moved under the Union transit procedure (Article 22(1) 3rd subparagraph of the Code)

Article 195 Authorisations for the status of authorised consignee for receiving goods moved under the Union transit procedure (Article 233(4) of the Code)

Article 196 Receipt issued by authorised consignee (Article 6(3)(a) of the Code)

Article 197 Authorisation for use of seals of a special type (Article 233(4) of the Code)

Article 198 Authorisation for the use of a transit declaration with reduced data requirements (Article 233(4)(d) of the Code)

Article 199 Authorisations for the use of an electronic transport document as a transit declaration for air transport (Article 233(4)(e) of the Code)

Article 200 Authorisations for the use of an electronic transport document as a transit declaration for maritime transport (Article 233(4)(e) of the Code)

CHAPTER 3 Customs warehousing

Article 201 Retail sale (Article 211(1)(b) of the Code)

Article 202 Specially equipped storage facilities (Article 211(1)(b) of the Code)

Article 203 Type of storage facilities (Article 211(1)(b) of the Code)

CHAPTER 4 Specific use

Section 1 Temporary admission

Subsection 1 General provisions

Article 204 General provisions (Article 211(1)(a) of the Code)

Article 205 Place for submitting an application (Article 22(1) of the Code)

Article 206 Temporary admission with partial relief from import duty (Articles 211(1) and 250(2)(d) of the Code)

Subsection 2 Means of transport, pallets and containers including their accessories and equipment

Article 207 General provisions (Article 211(3) of the Code)

Article 208 Pallets (Article 250(2)(d) of the Code)

Article 209 Spare parts, accessories and equipment for pallets (Article 250(2)(d) of the Code)

Article 210 Containers (Articles 18(2) and 250(2)(d) of the Code)

Article 211 Spare parts, accessories and equipment for containers (Article 250(2)(d) of the Code)

Article 212 Conditions for granting total relief from import duty for means of transport (Article 250(2)(d) of the Code)

Article 213 Spare parts, accessories and equipment for non-Union means of transport (Article 250(2)(d) of the Code)

Article 214 Conditions for granting total relief from import duty to persons established in the customs territory of the Union (Article 250(2)(d) of the Code)

Article 215 Use 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)

Article 216 Relief from import duty in respect of means of transport in other cases (Article 250(2)(d) of the Code)

Article 217 Time-limits for discharge of the temporary admission procedure in the case of means of transport and containers (Article 215(4) of the Code)

Article 218 Time-limits for re-export in the case of professional hire services (Articles 211(1) and 215(4) of the Code)

Subsection 3 Goods other than means of transport, pallets and containers

Article 219 Personal effects and goods for sports purposes imported by travellers (Article 250(2)(d) of the Code)

Article 220 Welfare material for seafarers (Article 250(2)(d) of the Code)

Article 221 Disaster relief material (Article 250(2)(d) of the Code)

Article 222 Medical, surgical and laboratory equipment (Article 250(2)(d) of the Code)

Article 223 Animals (Article 250(2)(d) of the Code)

Article 224 Goods for use in frontier zones (Article 250(2)(d) of the Code)

Article 225 Sound-, image- or data-carrying media and publicity material (Article 250(2)(d) of the Code)

Article 226 Professional equipment (Article 250(2)(d) of the Code)

Article 227 Pedagogic material and scientific equipment (Article 250(2)(d) of the Code)

Article 228 Packings (Article 250(2)(d) of the Code)

Article 229 Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles (Article 250(2)(d) of the Code)

Article 230 Special tools and instruments (Article 250(2)(d) of the Code)

Article 231 Goods used to carry out tests or subject to tests (Article 250(2)(d) of the Code)

Article 232 Samples (Article 250(2)(d) of the Code)

Article 233 Replacement means of production (Article 250(2)(d) of the Code)

Article 234 Goods for events or for sale in certain situations (Article 250(2)(d) of the Code)

Article 235 Spare parts, accessories and equipment (Article 250(2)(d) of the Code)

Article 236 Other goods (Article 250(2)(d) of the Code)

Article 237 Special time-limits for discharge (Article 215(4) of the Code)

Subsection 4 Operation of the procedure

Article 238 Particulars to be included in the customs declaration (Article 6(2) of the Code)

Section 2 End-use

Article 239 Obligation of the holder of the end-use authorisation (Article 211(1)(a) of the Code)

CHAPTER 5 Processing

Article 240 Authorisation (Article 211 of the Code)

Article 241 Particulars to be included in the customs declaration for inward processing (Article 6(2) of the Code)

Article 242 Outward processing IM/EX (Article 211(1) of the Code)

Article 243 Repair under outward processing (Article 211(1) of the Code)

TITLE VIII GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION

CHAPTER 1 Formalities prior to the exit of goods

Article 244 Time-limit for the lodging of pre-departure declarations (Article 263(1) of the Code)

Article 245 Waiver from the obligation to lodge a pre-departure declaration (Article 263(2)(b) of the Code)

CHAPTER 2 Formalities on exit of goods

Article 246 Means for the exchange of information in cases of presentation of goods at the customs office of exit (Article 6(3)(a) of the Code)

Article 247 Means for providing evidence that the goods have left the customs territory of the Union (Article 6(3)(a) of the Code)

CHAPTER 3 Export and re-export

Article 248 Invalidation of the customs declaration or the re-export declaration (Article 174 of the Code)

Article 249 Means for the retrospective lodgement of an export or re-export declaration (Article 6(3)(a) of the Code)

TITLE IX FINAL PROVISIONS

Article 250 Re-assessment of authorisations already in force on 1 May 2016

Article 251 Validity of authorisations already in force on 1 May 2016

Article 252 Validity of decisions on binding information already in force on 1 May 2016

Article 253 Validity of decisions granting deferment of payment already in force on 1 May 2016