Council of the European Union and European Parliament 23 April 2008, Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code)

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European Union · · · Cited by 608 · 04-06-2008

TITLE I. GENERAL PROVISIONS
CHAPTER 1. Scope of customs legislation, mission of customs and definitions
Article 1. Subject matter and scope
Article 2. Mission of customs authorities
Article 3. Customs territory
Article 4. Definitions
CHAPTER 2. Rights and obligations of persons with regard to customs legislation
Section 1. Provision of information
Article 5. Exchange and storage of data
Article 6. Data protection
Article 7. Exchange of additional information between customs authorities and economic operators
Article 8. Provision of information by the customs authorities
Article 9. Provision of information to the customs authorities
Article 10. Electronic systems
Section 2. Customs representation
Article 11. Customs representative
Article 12. Empowerment
Section 3. Authorised economic operator
Article 13. Application and authorisation
Article 14. Granting of status
Article 15. Implementing measures
Section 4. Decisions relating to the application of customs legislation
Article 16. General provisions
Article 17. Community-wide validity of decisions
Article 18. Annulment of favourable decisions
Article 19. Revocation and amendment of favourable decisions
Article 20. Decisions relating to binding information
Section 5. Penalties
Article 21. Application of penalties
Section 6. Appeals
Article 22. Decisions taken by a judicial authority
Article 23. Right of appeal
Article 24. Suspension of implementation
Section 7. Control of goods
Article 25. Customs controls
Article 26. Cooperation between authorities
Article 27. Post-release control
Article 28. Intra-Community flights and sea crossings
Section 8. Keeping of documents and other information; charges and costs
Article 29. Keeping of documents and other information
Article 30. Charges and costs
CHAPTER 3. Currency conversion and time limits
Article 31. Currency conversion
Article 32. Time limits
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. Common Customs Tariff and tariff classification of goods
Article 33. Common Customs Tariff
Article 34. Tariff classification of goods
CHAPTER 2. Origin of goods
Section 1. Non-preferential origin
Article 35. Scope
Article 36. Acquisition of origin
Article 37. Proof of origin
Article 38. Implementing measures
Section 2. Preferential origin
Article 39. Preferential origin of goods
CHAPTER 3. Value of goods for customs purposes
Article 40. Scope
Article 41. Method of customs valuation based on the transaction value
Article 42. Secondary methods of customs valuation
Article 43. Implementing measures
TITLE III. CUSTOMS DEBT AND GUARANTEES
CHAPTER 1. Incurrence of a customs debt
Section 1. Customs debt on importation
Article 44. Release for free circulation and temporary admission
Article 45. Special provisions relating to non-originating goods
Article 46. Customs debt incurred through non-compliance
Article 47. Deduction of an amount of import duty already paid
Section 2. Customs debt on exportation
Article 48. Export and outward processing
Article 49. Customs debt incurred through non-compliance
Section 3. Provisions common to customs debts incurred on importation and exportation
Article 50. Prohibitions and restrictions
Article 51. Several debtors
Article 52. General rules for calculation of the amount of import or export duty
Article 53. Special rules for calculation of the amount of import duty
Article 54. Implementing measures
Article 55. Place where the customs debt is incurred
CHAPTER 2. Guarantee for a potential or existing customs debt
Article 56. General provisions
Article 57. Compulsory guarantee
Article 58. Optional guarantee
Article 59. Provision of a guarantee
Article 60. Choice of guarantee
Article 61. Guarantor
Article 62. Comprehensive guarantee
Article 63. Additional provisions relating to the use of guarantees
Article 64. Additional or replacement guarantee
Article 65. Release of the guarantee
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
Article 66. Determination of the amount of import or export duty
Article 67. Notification of the customs debt
Article 68. Limitation of the customs debt
Article 69. Entry in the accounts
Article 70. Time of entry in the accounts
Article 71. Implementing measures
Section 2. Payment of the amount of import or export duty
Article 72. General time limits for payment and suspension of the time limit for payment
Article 73. Payment
Article 74. Deferment of payment
Article 75. Time limits for deferred payment
Article 76. Implementing measures
Article 77. Other payment facilities
Article 78. Enforcement of payment and arrears
Section 3. Repayment and remission of the amount of import or export duty
Article 79. Repayment and remission
Article 80. Repayment and remission of overcharged amounts of import or export duty
Article 81. Defective goods or goods not complying with the terms of the contract
Article 82. Repayment or remission on account of error by the competent authorities
Article 83. Repayment and remission in equity
Article 84. Procedure for repayment and remission
Article 85. Implementing measures
CHAPTER 4. Extinguishment of customs debt
Article 86. Extinguishment
TITLE IV. GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY
CHAPTER 1. Entry summary declaration
Article 87. Obligation to lodge an entry summary declaration
Article 88. Lodgement and responsible person
Article 89. Amendment of entry summary declaration
Article 90. Customs declaration replacing entry summary declaration
CHAPTER 2. Arrival of goods
Section 1. Entry of goods into the customs territory of the Community
Article 91. Customs supervision
Article 92. Conveyance to the appropriate place
Article 93. Intra-Community air and sea services
Article 94. Conveyance under special circumstances
Section 2. Presentation, unloading and examination of goods
Article 95. Presentation of goods to customs
Article 96. Unloading and examination of goods
Section 3. Formalities after presentation
Article 97. Obligation to place non-Community goods under a customs procedure
Article 98. Goods deemed to be placed in temporary storage
Section 4. Goods moved under a transit procedure
Article 99. Waiver for goods arriving under transit
Article 100. Provisions applicable to non-Community goods after a transit procedure has ended
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
Article 101. Presumption of customs status of Community goods
Article 102. Loss of customs status of Community goods
Article 103. Community goods leaving the customs territory temporarily
CHAPTER 2. Placing goods under a customs procedure
Section 1. General provisions
Article 104. Customs declaration of goods and customs supervision of Community goods
Article 105. Competent customs offices
Article 106. Centralised clearance
Article 107. Types of customs declaration
Section 2. Standard customs declarations
Article 108. Content of a declaration and supporting documents
Section 3. Simplified customs declarations
Article 109. Simplified declaration
Article 110. Supplementary declaration
Section 4. Provisions applying to all customs declarations
Article 111. Person lodging a declaration
Article 112. Acceptance of a declaration
Article 113. Amendment of a declaration
Article 114. Invalidation of a declaration
Section 5. Other simplifications
Article 115. Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings
Article 116. Simplification of customs formalities and controls
CHAPTER 3. Verification and release of goods
Section 1. Verification
Article 117. Verification of a customs declaration
Article 118. Examination and sampling of goods
Article 119. Partial examination and sampling of goods
Article 120. Results of the verification
Article 121. Identification measures
Article 122. Implementing measures
Section 2. Release
Article 123. Release of the goods
Article 124. Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee
CHAPTER 4. Disposal of goods
Article 125. Destruction of goods
Article 126. Measures to be taken by the customs authorities
Article 127. Abandonment
Article 128. Implementing measures
TITLE VI. RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES
CHAPTER 1. Release for free circulation
Article 129. Scope and effect
CHAPTER 2. Relief from import duties
Section 1. Returned goods
Article 130. Scope and effect
Article 131. Cases in which no relief from import duties is granted
Article 132. Goods previously placed under the inward-processing procedure
Section 2. Sea-fishing and products taken from the sea
Article 133. Products of sea-fishing and other products taken from the sea
Section 3. Implementing measures
Article 134. Implementing measures
TITLE VII. SPECIAL PROCEDURES
CHAPTER 1. General provisions
Article 135. Scope
Article 136. Authorisation
Article 137. Records
Article 138. Discharge of a procedure
Article 139. Transfer of rights and obligations
Article 140. Movement of goods
Article 141. Usual forms of handling
Article 142. Equivalent goods
Article 143. Implementing measures
CHAPTER 2. Transit
Section 1. External and internal transit
Article 144. External transit
Article 145. Internal transit
Section 2. Community transit
Article 146. Obligations of the holder of the Community transit procedure and of the carrier and recipient of goods moving under the Community transit procedure
Article 147. Goods passing through the territory of a country outside the customs territory of the Community under the external Community transit procedure
CHAPTER 3. Storage
Section 1. Common provisions
Article 148. Scope
Article 149. Responsibilities of the holder of the authorisation or procedure
Article 150. Duration of a storage procedure
Section 2. Temporary storage
Article 151. Placing of goods in temporary storage
Article 152. Goods in temporary storage
Section 3. Customs warehousing
Article 153. Storage in customs warehouses
Article 154. Community goods, end-use and processing activities
Section 4. Free zones
Article 155. Designation of free zones
Article 156. Buildings and activities in free zones
Article 157. Presentation of goods and their placement under the procedure
Article 158. Community goods in free zones
Article 159. Non-Community goods in free zones
Article 160. Bringing goods out of a free zone
Article 161. Customs status
CHAPTER 4. Specific use
Section 1. Temporary admission
Article 162. Scope
Article 163. Period during which goods may remain under the temporary admission procedure
Article 164. Situations covered by temporary admission
Article 165. Amount of import duty in case of temporary admission with partial relief from import duties
Section 2. End-use
Article 166. End-use procedure
CHAPTER 5. Processing
Section 1. General provisions
Article 167. Rate of yield
Section 2. Inward processing
Article 168. Scope
Article 169. Period for discharge
Article 170. Temporary re-export for further processing
Section 3. Outward processing
Article 171. Scope
Article 172. Goods repaired free of charge
Article 173. Standard exchange system
Article 174. Prior importation of replacement products
TITLE VIII. DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY
CHAPTER 1. Goods leaving the customs territory
Article 175. Obligation to lodge a pre-departure declaration
Article 176. Measures establishing certain details
Article 177. Customs supervision and exit formalities
CHAPTER 2. Export and re-export
Article 178. Community goods
Article 179. Non-Community goods
Article 180. Exit summary declaration
Article 181. Amendment of the exit summary declaration
CHAPTER 3. Relief from export duties
Article 182. Temporary export
TITLE IX. CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS
CHAPTER 1. Customs Code Committee
Article 183. Further implementing measures
Article 184. Committee
Article 185. Further matters
CHAPTER 2. Final provisions
Article 186. Repeal
Article 187. Entry into force
Article 188. Application

4.6.2008

Official Journal of the European Union

L 145/1

REGULATION (EC) No 450/2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 23 April 2008

laying down the Community Customs Code (Modernised Customs Code)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Articles 26, 95,

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