Regulation 2019/474 - Amendment of Regulation (EU) No 952/2013 laying down the Union Customs Code - Main contents

EN

Official Journal of the European Union

L 83/38

Regulation (EU) No 952/2013 of the European Parliament and of the Council (3) establishes the Union Customs Code (the Code) and lays down general rules and procedures applicable to goods brought into or taken out of the customs territory of the Union.

The Italian municipality of Campione d'Italia, an Italian exclave in the territory of Switzerland, and the Italian waters of Lake Lugano should be included in the customs territory of the Union because the historical reasons justifying the exclusion of those territories, such as their isolation and economic disadvantages, no longer apply. For the same reasons, those territories should be included in the general arrangements for excise duty while continuing to be excluded from the common system of value added tax. In order to ensure that these changes apply consistently from the same point in time, the inclusion of those territories in the customs territory of the Union should apply from 1 January 2020.

The Code should be amended in order to clarify that a holder of a binding tariff information (BTI) decision can use that decision for up to six months after the BTI decision has been revoked if the revocation results from the fact that that decision does not comply with customs legislation or that the conditions laid down for taking BTI decisions have not been, or are no longer, fulfilled.

Temporary storage should be added to the list of customs formalities covered by the provision of the Code that provides for the extinguishment of a customs debt due to non-compliance where the failure had no significant effect on the correct operation of the procedure concerned, did not constitute an attempt at deception, and the situation was subsequently regularised. For the purposes of the extinguishment of a customs debt in those cases, temporary storage should not be treated differently to a customs procedure. The delegation of power to the Commission to supplement that provision of the Code should also be amended to include temporary storage.

Where customs authorities are required to invalidate an entry summary declaration due to the fact that the goods covered by the declaration have not been brought into the customs territory of the Union, the entry summary declaration should be invalidated without delay 200 days after the declaration was lodged rather than within 200 days, since that is the period within which the goods must be brought into the customs territory of the Union.

In order to enable the customs authorities to carry out proper risk analysis and appropriate risk-based controls, it is necessary to ensure that economic operators provide them with pre-arrival data and information concerning non-Union goods in the form of an entry summary declaration. Where an entry summary declaration was not lodged before the goods were brought into the customs territory of the Union and the obligation to lodge it has not been waived, economic operators should submit the data and information normally included in entry summary declarations in their customs declarations or temporary storage...