Implementing regulation 2015/2447 - Detailed rules for implementing certain provisions of Regulation 952/2013 laying down the Union Customs Code - Main contents
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official title
Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code| Legal instrument | Implementing regulation |
|---|---|
| Number legal act | Implementing regulation 2015/2447 |
| CELEX number i | 32015R2447 |
| Document | 24-11-2015; Date of adoption |
|---|---|
| Publication in Official Journal | 29-12-2015; OJ L 343 p. 558-893 |
| Effect | 18-01-2016; Entry into force Date pub. +20 See Art 350 01-05-2016; Application See Art 350 |
| End of validity | 31-12-9999 |
29.12.2015 |
EN |
Official Journal of the European Union |
L 343/558 |
COMMISSION IMPLEMENTING REGULATION (EU) 2015/2447
of 24 November 2015
laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union, in particular Article 291 thereof,
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 8, 11, 17, 25, 32, 37, 41, 50, 54, 58, 63, 66, 76, 100, 107, 123, 132, 138, 143, 152, 157, 161, 165, 169, 176, 178, 181, 184, 187, 193, 200, 207, 209, 213, 217, 222, 225, 232, 236, 266, 268, 273 and 276 thereof,
Whereas:
(1) |
Regulation (EU) No 952/2013 (Code), in its consistency with the Treaty on the Functioning of the European Union (TFEU), confers on the Commission implementing powers to specify the procedural rules for some of its elements, in the interest of clarity, precision and foreseeability. |
(2) |
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), is a key element in ensuring trade facilitation and, at the same time, the effectiveness of customs controls, which thus significantly contributes to the reduction of costs for business and of risks for society. Therefore, exchanges of information between customs authorities on the one hand, and between economic operators and customs authorities on the other hand, as well as the storage of such information using electronic data-processing techniques require specific rules on the information systems used. Storage and processing of customs information and a harmonised interface with economic operators should be established as a component of systems offering a direct and EU harmonised access to trade, where appropriate. Any storage and processing of personal data under this Regulation is in full compliance with the Union and national data protection provisions in force. |
(3) |
Any processing of personal data under this Regulation is in full compliance with the Union and national data protection provisions in force. |
(4) |
In those cases where authorities or persons from third countries will use electronic systems, their access will be restricted to the required functionality and in line with the Union legal provisions. |
(5) |
In order to ensure that there is only one economic operators registration and identification number (EORI number) for each economic operator, it is necessary to have clear and transparent rules that define the customs authority competent for assigning it. |
(6) |
In order to facilitate the proper development and maintenance of the electronic system relating to binding tariff information and the efficient use of the information uploaded therein, rules for the setting up of that system and its operation should be determined. |
(7) |
An electronic information and communication system for the exchange and storage of information on the proofs of the customs status of Union goods should be introduced to achieve facilitation and ensure effective monitoring. |
(8) |
The requirement to submit in advance the data that is required for the lodgement of CN 23 declaration in an electronic form entails adjustments in the processing of customs declarations pertaining to postal consignment, in particular those consignments that benefit from relief from customs duty. |
(9) |
Transit simplifications should be aligned with the electronic environment envisaged by the Code and which suits better the needs of economic operators, while ensuring... |
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