Legal provisions of COM(2018)259 - Amendment of Regulation (EU) No 952/2013 laying down the Union Customs Code

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dossier COM(2018)259 - Amendment of Regulation (EU) No 952/2013 laying down the Union Customs Code.
document COM(2018)259 EN
date March 19, 2019

Contents

Article 1

Regulation (EU) No 952/2013 is amended as follows:

(1)in Article 4(1), the twelfth indent is replaced by the following:

‘—the territory of the Italian Republic, except the municipality of Livigno,’;

(2)in Article 34(9), the first subparagraph is replaced by the following:

‘9.   Where a BTI or BOI decision ceases to be valid in accordance with point (b) of paragraph 1 or with paragraph 2, or is revoked in accordance with paragraph 5, 7 or 8, the BTI or BOI decision may still be used in respect of binding contracts which were based upon that decision and were concluded before it ceased to be valid or was revoked. That extended use shall not apply where a BOI decision is taken for goods to be exported.’;

(3)in Article 124(1), point (h)(i) is replaced by the following:

‘(i)the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the temporary storage or of the customs procedure concerned and did not constitute an attempt at deception;’;

(4)Article 126 is replaced by the following:

‘Article 126

Delegation of power

The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the list of failures with no significant effect on the correct operation of the temporary storage or of the customs procedure concerned and to supplement point (h)(i) of Article 124(1).’;

(5)in Article 129, paragraph 2 is replaced by the following:

‘2.   Where the goods for which an entry summary declaration has been lodged are not brought into the customs territory of the Union, the customs authorities shall invalidate that declaration without delay in either of the following cases:

(a)upon application by the declarant; or

(b)after 200 days have elapsed since the declaration was lodged.’;

(6)in Article 139, paragraph 5 is replaced by the following:

‘5.   Where non-Union goods presented to customs are not covered by an entry summary declaration, and except where the obligation to lodge such declaration is waived, one of the persons referred to in Article 127(4) shall, without prejudice to Article 127(6), immediately lodge such declaration or, if permitted by the customs authorities, shall instead lodge a customs declaration or temporary storage declaration. Where, in such circumstances, a customs declaration or a temporary storage declaration is lodged, the declaration shall contain at least the particulars necessary for the entry summary declaration.’;

(7)in Article 146, paragraph 2 is replaced by the following:

‘2.   Where the goods for which a temporary storage declaration has been lodged are not presented to customs, the customs authorities shall invalidate that declaration without delay in either of the following cases:

(a)upon application by the declarant; or

(b)after 30 days have elapsed since the declaration was lodged.’;

(8)the following Article is inserted:

‘Article 260a

Goods repaired or altered in the context of international agreements

1. Total relief from import duty shall be granted to processed products resulting from goods placed under the outward processing procedure where it is established to the satisfaction of the customs authorities that:

(a)those goods have been repaired or altered in a country or territory outside the customs territory of the Union with which the Union has concluded an international agreement providing for such relief; and

(b)the conditions for the relief from import duty laid down in the agreement referred to in point (a) are fulfilled.

2. Paragraph 1 shall not apply to processed products resulting from equivalent goods as referred to in Article 223 and to replacement products as referred to in Articles 261 and 262.’;

(9)in Article 272, paragraph 2 is replaced by the following:

‘2.   Where the goods for which an exit summary declaration has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that declaration without delay in either of the following cases:

(a)upon application by the declarant; or

(b)after 150 days have elapsed since the declaration was lodged.’;

(10)in Article 275, paragraph 2 is replaced by the following:

‘2.   Where the goods for which a re-export notification has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that notification without delay in either of the following cases:

(a)upon application by the declarant; or

(b)after 150 days have elapsed since the notification was lodged.’

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Article 1(1) shall apply from 1 January 2020.

This Regulation shall be binding in its entirety and directly applicable in all Member States.