European Commission 28 July 2015, 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 Also known as
The Commission Delegated Regulation (EU) 2015/2446 supplements Regulation (EU) No 952/2013, establishing detailed rules for the application of the Union Customs Code, focusing on electronic data-processing techniques to facilitate trade and customs controls. Key provisions include the establishment of common data requirements, the introduction of a uniform framework for customs clearance of postal items, and guidelines for the registration of economic operators. The regulation aims to enhance efficiency, legal certainty, and compliance while balancing trade facilitation with the protection of the Union's financial interests.AI
European Union ·
Table of Contents TITLE I. GENERAL PROVISIONS CHAPTER 1. Scope of the customs legislation, mission of customs and definitions Article 1. 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 Article 2. Common data requirements Subsection 2. Registration of persons with the customs authorities Article 3. Data content of EORI record Article 4. Submission of particulars for EORI registration Article 5. Economic operators not established in the customs territory of the Union Article 6. Persons other than economic operators Article 7. Invalidation of an EORI number Section 2. Decisions relating to the application of the customs legislation Subsection 1. Right to be heard Article 8. Period for the right to be heard Article 9. Means for the communication of the grounds Article 10. Exceptions to the 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 Article 19. Application for a decision relating to binding information Article 20. Time-limits Article 21. Notification of BOI decisions Article 22. Limitation of application of rules on re-assessment and suspension Section 3. Authorised economic operator Subsection 1. Benefits resulting from the status of authorised economic operator Article 23. Facilitations regarding pre-departure declarations Article 24. More favourable treatment regarding risk assessment and control Article 25. Exemption from favourable treatment Subsection 2. Application for the status of authorised economic operator Article 26. Conditions for the acceptance of an application for the status of AEO Article 27. Competent customs authority Article 28. Time-limit for taking decisions Article 29. Date of effect of the AEO authorisation Article 30. Legal effects of suspension 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 Article 37. Definitions Subsection 1. Issue or making out of proofs of origin Article 38. Means for applying for and the issuing of Information Certificates INF 4 Article 39. Means for applying for and the issuing of approved exporter authorisations Article 40. Means for applying to become a registered exporter 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 Article 68. Principle of territoriality Article 69. Direct transport Article 70. Exhibitions CHAPTER 2. Value of goods for customs purposes Article 71. Simplification 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 Article 81. Cases where no guarantee shall be required for goods placed under the temporary admission procedure Article 82. Guarantee in the form of an undertaking by a guarantor Article 83. Forms of guarantee other than a cash deposit or an undertaking given by a guarantor Section 2. Comprehensive guarantee and guarantee waiver Article 84. Reduction of the level of the 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 Articles 87. Means of notification of the customs debt Article 88. Exemption from notification of the customs debt 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 Article 98. Transmission of the file to the Commission for a decision Article 99. Right for the person concerned to be heard Article 100. Time-limits Article 101. Notification of the decision Article 102. Consequences of a failure to take or notify a decision CHAPTER 4. Extinguishment of a customs debt Article 103. Failures which have no significant effect on the correct operation of a customs procedure 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 CHAPTER 2. Arrival of goods Article 114. Trade with special fiscal territories Article 115. Approval of a place for the presentation of goods to customs and temporary storage Article 116. Records Article 117. Retail sale Article 118. Other cases of movement of goods in temporary storage 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 Article 119. Presumption of customs status Section 2. Regular shipping service for customs purposes Article 120. Authorisation to establish regular shipping services Article 121. Registration of vessels and ports Article 122. Unforeseen circumstances during the transport by regular shipping services Section 3. Proof of the customs status of Union goods Subsection 1. General provisions Article 123. Period of validity of a T2L, T2LF or a customs goods manifest Article 124. Means of communication of the MRN of a T2L, T2LF or a customs goods manifest 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 127. Proof of the customs status of Union goods in TIR or ATA carnets or forms 302 Subsection 3. Proof of the customs status of Union goods issued by an authorised issuer Article 128. Facilitation for issuing a proof by an authorised issuer 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 and 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 Article 142. Goods which cannot be declared orally or in accordance with Article 141 Article 143. Paper-based customs declarations Article 144. Customs declaration for goods in postal consignments Section 2. Simplified customs declarations Article 145. Conditions for authorisation of regular use of simplified customs declarations Article 146. Supplementary declaration Article 147. Time-limit for the declarant to be in possession of the supporting documents in the case of supplementary declarations Section 3. Provisions applying to all customs declarations Article 148. Invalidation of a customs declaration after release of the goods 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 Article 153. Release not conditional upon provision of a guarantee Article 154. Notification of the release of the goods TITLE VI. RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY CHAPTER 1. Release for free circulation Article 155. Authorisation for the drawing up of banana weighing certificates Article 156. Time-limit Article 157. Means of communication of the banana weighing certificate CHAPTER 2. Relief from import duty Section 1. Returned goods Article 158. Goods considered to be returned in the state in which they were exported Article 159. Goods which on export benefited from measures laid down under the common agricultural policy Article 160. Means of communication of information sheet INF 3 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 168. Calculation of the amount of import duty in certain cases of 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 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 Convention on a common 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 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 Article 201. Retail sale Article 202. Specially equipped storage facilities Article 203. Type of storage facilities CHAPTER 4. Specific use Section 1. Temporary admission Subsection 1. General provisions Article 204. General provisions Article 205. Place for submitting an application Article 206. Temporary admission with partial relief from import duty 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 236. Other goods Article 237. Special time-limits for discharge Subsection 4. Operation of the procedure Article 238. Particulars to be included in the customs declaration Section 2. End-use Article 239. Obligation of the holder of the end-use authorisation CHAPTER 5. Processing Article 240. Authorisation Article 241. Particulars to be included in the customs declaration for inward processing Article 242. Outward processing IM/EX Article 243. Repair under outward processing TITLE VIII. GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION CHAPTER 1. Formalities prior to the exit of goods Article 244. Time-limit for the lodging of pre-departure declarations Article 245. Waiver from the obligation to lodge a pre-departure declaration CHAPTER 2. Formalities on exit of goods Article 246. Means for the exchange of information in cases of presentation of goods at the customs office of exit Article 247. Means for providing evidence that the goods have left the customs territory of the Union CHAPTER 3. Export and re-export Article 248. Invalidation of the customs declaration or the re-export declaration Article 249. Means for the retrospective lodgement of an export or re-export declaration 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. ANNEX 90. 29.12.2015
EN
Official Journal of the European Union
L 343/1
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
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the
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