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Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015
Supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code
- Recitals
TITLE I — GENERAL PROVISIONS- CHAPTER 1 — Scope of the customs legislation, mission of customs and definitions
- 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
- Subsection 2 — Registration of persons with the customs authorities
- Section 2 — Decisions relating to the application of the customs legislation
- Subsection 0 — Means for the exchange of information used for applications and decisions for which the relevant data requirements are not set out in Annex A
- Subsection 1 — Right to be heard
- Subsection 2 — General rules on decisions taken upon application
- Article 11 — Conditions for the acceptance of an application
- Article 12 — Customs authority competent to take the decision
- Article 13 — Extension of the time-limit for taking a decision
- Article 14 — Date of effect
- Article 15 — Re-assessment of a decision
- Article 16 — Suspension of a decision
- Article 17 — Period of suspension of a decision
- Article 18 — End of the suspension
- Subsection 3 — Decisions relating to binding information
- Section 3 — Authorised economic operator
- Subsection 1 — Benefits resulting from the status of authorised economic operator
- Subsection 2 — Application for the status of authorised economic operator
- 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 32 — Goods the production of which involves more than one country or territory
- Article 33 — Processing or working operations which are not economically justified
- Article 34 — Minimal operations
- Article 35 — Accessories, spare parts or tools
- Article 36 — Neutral elements and packing
- Section 2 — Preferential origin
- Subsection 1 — Issue or making out of proofs of origin
- Subsection 2 — Definition of the concept of originating products applicable within the framework of the GSP of the union
- Article 41 — General principles
- Article 42 — Principle of territoriality
- Article 43 — Non-manipulation
- Article 44 — Wholly obtained products
- Article 45 — Sufficiently worked or processed products
- Article 46 — Averages
- Article 47 — Insufficient working or processing
- Article 48 — General tolerance
- Article 49 — Unit of qualification
- Article 50 — Accessories, spare parts and tools
- Article 51 — Sets
- Article 52 — Neutral elements
- 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 54 — Cumulation with Norway, Switzerland or Turkey
- Article 55 — Regional cumulation
- Article 56 — Extended cumulation
- Article 57 — Application of bilateral cumulation or cumulation with Norway, Switzerland or Turkey in combination with regional cumulation
- Article 58 — Accounting segregation of Union exporters’ stocks of materials
- 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 60 — Wholly obtained products
- Article 61 — Sufficiently worked or processed products
- Article 62 — Insufficient working or processing
- Article 63 — Unit of qualification
- Article 64 — General tolerance
- Article 65 — Accessories, spare parts and tools
- Article 66 — Sets
- Article 67 — Neutral elements
- 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
- CHAPTER 2 — Value of goods for customs purposes
- 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 73 — Application of the provisions on end-use procedure to processed products resulting from inward processing
- Article 74 — Application of the preferential tariff treatment to goods placed under inward processing
- Article 75 — Specific import duty on processed products resulting from outward processing or replacement products
- Article 76 — Derogation for the calculation of the amount of import duty on processed products resulting from inward processing
- 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 78 — Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the TIR Convention
- 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 80 — Time-limit for establishing the place where the customs debt is incurred in cases other than transit
- CHAPTER 2 — Guarantee for a potential or existing customs debt
- Section 1 — General provisions
- Section 2 — Comprehensive guarantee and guarantee waiver
- 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
- 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
- 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
- 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 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 91 — Suspension of the time-limit for payment in the case of customs debts incurred through non-compliance
- Section 3 — Repayment and remission
- Subsection 1 — General provisions and procedure
- Article 92 — Application for repayment or remission
- Article 93 — Supplementary information where goods are situated in another Member State
- Article 94 — Means of notification of the decision on repayment or remission
- Article 95 — Common data requirements related to formalities where goods are located in another Member State
- Article 96 — Means for sending information on the completion of formalities where goods are located in another Member State
- Article 97 — Extension of the time-limit for taking a decision on repayment or remission
- Subsection 2 — Decisions to be taken by the Commission
- CHAPTER 4 — Extinguishment of a customs debt
- 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 105 — Time-limits for lodging the entry summary declaration in case of transport by sea
- Article 106 — Time limits for lodging the entry summary declaration in case of transport by air
- Article 107 — Time-limits for lodging the entry summary declaration in case of transport by rail
- Article 108 — Time-limits for lodging the entry summary declaration in case of transport by road
- Article 109 — Time-limits for lodging the entry summary declaration in case of transport by inland waterways
- Article 110 — Time-limits for lodging the entry summary declaration in case of combined transportation
- Article 111 — Time-limits for lodging the entry summary declaration in case of force majeure
- 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 113 — Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by air
- Article 113a — Provision of particulars of the entry summary declaration by other persons
- CHAPTER 2 — Arrival of goods
- 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
- Section 2 — Regular shipping service for customs purposes
- Section 3 — Proof of the customs status of Union goods
- Subsection 1 — General provisions
- 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 126 — Proof of the customs status of Union goods by production of an invoice or transport document
- Article 126a — Proof of the customs status of Union goods by production of a shipping company's manifest
- Article 127 — Proof of the customs status of Union goods in TIR or ATA carnets or NATO forms 302 or EU forms 302
- Subsection 3 — Proof of the customs status of Union goods issued by an authorised issuer
- Article 128 — Facilitation for issuing a means of proof by an authorised issuer
- Article 128a — Formalities when issuing a T2L or T2LF document, an invoice or transport document by an authorised issuer
- Article 128b — Facilitations for an authorised issuer
- Article 128c — Authorisation to draw up the shipping company's manifest after departure
- Article 128d — Conditions to be authorised to draw up the shipping company's manifest after departure
- 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 130 — The proof of customs status of products of sea-fishing and goods obtained from such products
- Article 131 — Transhipment
- 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 133 — Products and goods transhipped and transported through a country or territory which is not part of the customs territory of the Union
- CHAPTER 2 — Placing goods under a customs procedure
- Section 1 — General provisions
- Article 134 — Customs declarations in trade with special fiscal territories
- Article 135 — Oral declaration for release for free circulation
- Article 136 — Oral declaration for temporary admission and re-export
- Article 137 — Oral declaration for export
- Article 138 — Goods deemed to be declared for release for free circulation in accordance with Article 141
- Article 139 — Goods deemed to be declared for temporary admission, transit or re-export in accordance with Article 141
- Article 140 — Goods deemed to be declared for export in accordance with Article 141
- Article 141 — Acts deemed to be a customs declaration or a re-export declaration
- Article 142 — Goods which cannot be declared orally or in accordance with Article 141
- Article 143 — Paper-based customs declarations
- Article 143a — Declaration for release for free circulation of consignments of low value
- Article 144 — Customs declaration for goods in postal consignments
- Section 2 — Simplified customs declarations
- Section 3 — Provisions applying to all customs declarations
- Section 4 — Other simplifications
- Article 149 — Conditions for granting authorisations for centralised clearance
- Article 150 — Conditions for granting authorisations for entry in the declarant's records
- Article 151 — Conditions for granting authorisations for self-assessment
- Article 152 — Customs formalities and controls under self-assessment
- CHAPTER 3 — Release of goods
- TITLE VI — RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
- 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 162 — Place for submitting an application where the applicant is established outside the customs territory of the Union
- Article 163 — Application for an authorisation based on a customs declaration
- Article 164 — Application for renewal or amendment of an authorisation
- Article 165 — Supporting document for an oral customs declaration for temporary admission
- Section 2 — Taking a decision on the application
- Article 166 — Examination of the economic conditions
- Article 167 — Cases in which the economic conditions are deemed to be fulfilled for inward processing
- Article 169 — Authorisation for the use of equivalent goods
- Article 170 — Processed products or goods placed under inward processing IM/EX
- Article 171 — Time-limit for taking a decision on an application for an authorisation referred to in Article 211(1) of the Code
- Article 172 — Retroactive effect
- Article 173 — Validity of an authorisation
- Article 174 — Time-limit for the discharge of a special procedure
- Article 175 — Bill of discharge
- Article 176 — Standardised exchange of information and obligations of the holder of an authorisation for the use of a processing procedure
- Article 177 — Storage of Union goods together with non-Union goods in a storage facility
- Article 177a — Mixed storage of products subject to customs supervision under end-use
- Section 3 — Other provisions
- Article 178 — Records
- Article 179 — Movement of goods between different places in the customs territory of the Union
- Article 180 — Usual forms of handling
- Article 181 — Standardised exchange of information
- Article 182 — Customs status of animals born of animals placed under a special procedure
- Article 183 — Waiver from the obligation to lodge a supplementary declaration
- 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 185 — Transit accompanying document and transit/security accompanying document
- Article 186 — Applications for the status of authorised consignee for TIR operations
- Article 187 — Authorisations for the status of authorised consignee for TIR operations
- Section 2 — External and internal Union transit procedure
- Article 188 — Special fiscal territories
- Article 189 — Application of the external transit procedure in specific cases
- Article 190 — Receipt endorsed by the customs office of destination
- Article 191 — General provisions on authorisations of simplifications
- Article 192 — Applications for the status of authorised consignor for placing goods under the Union transit procedure
- Article 193 — Authorisations for the status of authorised consignor for placing goods under the Union transit procedure
- Article 194 — Applications for the status of authorised consignee for receiving goods moved under the Union transit procedure
- Article 195 — Authorisations for the status of authorised consignee for receiving goods moved under the Union transit procedure
- Article 196 — Receipt issued by authorised consignee
- Article 197 — Authorisation for use of seals of a special type
- Article 197a — Applications for the use of seals of special type
- Article 198 — Authorisation for the use of a transit declaration with reduced data requirements
- Article 199 — Authorisations for the use of an electronic transport document as a transit declaration for air transport
- Article 200 — Authorisations for the use of an electronic transport document as a transit declaration for maritime transport
- CHAPTER 3 — Customs warehousing
- CHAPTER 4 — Specific use
- Section 1 — Temporary admission
- Subsection 1 — General provisions
- Subsection 2 — Means of transport, pallets and containers including their accessories and equipment
- Article 207 — General provisions
- Article 208 — Pallets
- Article 209 — Spare parts, accessories and equipment for pallets
- Article 210 — Containers
- Article 211 — Spare parts, accessories and equipment for containers
- Article 212 — Conditions for granting total relief from import duty for means of transport
- Article 213 — Spare parts, accessories and equipment for non-Union means of transport
- Article 214 — Conditions for granting total relief from import duty to persons established in the customs territory of the Union
- Article 215 — Use of means of transport by natural persons who have their habitual residence in the customs territory of the Union
- Article 216 — Relief from import duty in respect of means of transport in other cases
- Article 217 — Time-limits for discharge of the temporary admission procedure in the case of means of transport and containers
- Article 218 — Time-limits for re-export in the case of professional hire services
- Subsection 3 — Goods other than means of transport, pallets and containers
- Article 219 — Personal effects and goods for sports purposes imported by travellers
- Article 220 — Welfare material for seafarers
- Article 221 — Disaster relief material
- Article 222 — Medical, surgical and laboratory equipment
- Article 223 — Animals
- Article 224 — Goods for use in frontier zones
- Article 225 — Sound-, image- or data-carrying media and publicity material
- Article 226 — Professional equipment
- Article 227 — Pedagogic material and scientific equipment
- Article 228 — Packings
- Article 229 — Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles
- Article 230 — Special tools and instruments
- Article 231 — Goods used to carry out tests or subject to tests
- Article 232 — Samples
- Article 233 — Replacement means of production
- Article 234 — Goods for events or for sale in certain situations
- Article 235 — Spare parts, accessories and equipment
- Article 235a — Goods to be moved or used in the context of military activities
- Article 236 — Other goods
- Article 237 — Special time-limits for discharge
- Subsection 4 — Operation of the procedure
- Section 2 — End-use
- CHAPTER 5 — Processing
- TITLE VIII — GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
- 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
- Article 254 — Use of authorisations and decisions already in force on 1 May 2016
- Article 255 — Transitional provisions on the use of seals
- Article 256
- Final
- TABLE OF CONTENTS
- ANNEX A — COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS
- ANNEX B — COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS (ARTICLE 2(2))
- ANNEX B-01 — PAPER-BASED STANDARD DECLARATIONS – NOTES AND FORMS TO BE USED
- ANNEX B-02 — TRANSIT ACCOMPANYING DOCUMENT
- ANNEX B-03 — LIST OF ITEMS
- ANNEX B-04 — TRANSIT/SECURITY ACCOMPANYING DOCUMENT (TSAD)
- ANNEX B-05 — TRANSIT/SECURITY LIST OF ITEMS (TSLoI)
- ANNEX C
- ANNEX D — COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS (ARTICLE 2(4a))
- ANNEX 12-01 — COMMON DATA REQUIREMENTS FOR THE REGISTRATION OF ECONOMIC OPERATORS AND OTHER PERSONS
- ANNEX 22-01 — Introductory notes and list of substantial processing or working operations conferring non-preferential origin
- ANNEX 22-02 — Application for an information certificate INF 4 and Information certificate INF 4
- ANNEX 22-03 — Introductory notes and list of working or processing operations which confer originating status
- ANNEX 22-04 — Materials excluded from regional cumulation(1)(2)
- ANNEX 22-05 — Working excluded from GSP regional cumulation (textile products)
- ANNEX 22-11 — Introductory notes and list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status
- ANNEX 32-01 — Guarantor’s undertaking — Individual guarantee
- ANNEX 32-02 — Guarantor’s undertaking — Individual guarantee in the form of vouchers
- ANNEX 32-03 — Guarantor’s undertaking — Comprehensive guarantee
- ANNEX 32-04 — Notification to guarantor of non-discharge of Union transit procedure
- ANNEX 32–05 — Notification to guarantor of liability for debt in Union transit procedure
- ANNEX 33-01 — Claim for payment to the guaranteeing association of debt in transit procedure under ATA/e-ATA carnet
- ANNEX 33-02 — Notification to guarantor of liability for debt in transit procedure under CPD carnet
- ANNEX 33-03 — Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet
- ANNEX 33-04 — Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet
- ANNEX 33-05 — Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet
- ANNEX 33-06 — Request for supplementary information where goods are situated in another Member State
- ANNEX 33-07 — Remission/repayment
- ANNEX 52-01 — EU form 302
- ANNEX 61-01 — Banana weighing certificates – data requirements
- ANNEX 62-01 — Information sheet INF 3 — data requirements
- ANNEX 71-01 — Supporting document where goods are declared orally for temporary admission
- ANNEX 71-02 — Sensitive goods and products
- ANNEX 71-03 — List of permitted usual forms of handling
- ANNEX 71-04 — Special provisions concerning equivalent goods
- ANNEX 71-05 — Standardised exchange of information (INF)
- ANNEX 71-06 — Information to be provided in the bill of discharge
- ANNEX 72-03 — TC11 receipt
- ANNEX 90 — Table of correspondence referred to in Article 254