Commission Regulation (EEC) No 2454/93 (repealed)Show full title

Section 1 U.K. Oral declarations

Article 225 U.K.

Customs declarations may be made orally for the release for free circulation of the following goods:

(a)

goods of a non-commercial nature:

• contained in travellers' personal luggage, or

• sent to private individuals, or

• in other cases of negligible importance, where this is authorized by the customs authorities;

(b)

goods of a commercial nature provided:

• the total value per consignment and per declarant does not exceed the statistical threshold laid down in the Community provisions in force, and

• the consignment is not part of a regular series of similar consignments, and

• the goods are not being carried by an independent carrier as part of a larger freight movement;

(c)

the goods referred to in Article 229, where these qualify for relief as returned goods;

(d)

the goods referred to in Article 230 (b) and (c).

Article 226 U.K.

Customs declarations may be made orally for the export of:

(a)

goods of a non-commercial nature:

• contained in travellers' personal luggage, or

• sent by private individuals;

(b)

the goods referred to in Article 225 (b);

(c)

the goods referred to in Article 231 (b) and (c);

(d)

other goods in cases of negligible economic importance, where this is authorized by the customs authorities.

Article 227 U.K.

1. The customs authorities may provide that Articles 225 and 226 shall not apply where the person clearing the goods is acting on behalf of another person in his capacity as customs agent.

2. Where the customs authorities are not satisfied that the particulars declared are accurate or that they are complete, they may require a written declaration.

Article 228 U.K.

Where goods declared to customs orally in accordance with Articles 225 and 226 are subject to import or export duty the customs authorities shall issue a receipt to the person concerned against payment of the duty owing.

[F1 The receipt shall include at least the following information:

(a)

a description of the goods which is sufficiently precise to enable them to be identified; this may include the tariff heading;

(b)

the invoice value and/or quantity of the goods, as appropriate;

(c)

a breakdown of the charges collected;

(d)

the date on which it was made out;

(e)

the name of the authority which issued it.

The Member States shall inform the Commission of any standard receipts introduced pursuant to this Article. The Commission shall forward any such information to the other Member States.]

Textual Amendments

F1 Inserted by Commission Regulation (EC) No 12/97 of 18 December 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.

Article 229 U.K.

1. Customs declarations may be made orally for the temporary importation of the following goods, in accordance with the conditions laid down in [F2 Article 497(3), second subparagraph]:

• (a) [F2 animals for transhumance or grazing or for the performance of work or transport and other goods satisfying the conditions laid down in [X1 Article 567, second subparagraph, point (a)] ,

• packings referred to in Article 571(a), bearing the permanent, indelible markings of a person established outside the customs territory of the Community,]

• radio and television production and broadcasting equipment and vehicles specially adapted for use for the above purpose and their equipment imported by public or private organizations establised (SIC! established) outside the customs territory of the Community and approved by the customs authorities issuing the authorization for the procedure to import such equipment and vehicles,

• instruments and apparatus necessary for doctors to provide assistance for patients awaiting an organ transplant pursuant to [F2 Article 569];

(b) the goods referred to in Article 232;

(c) other goods, where this is authorized by the customs authorities.

2. The goods referred to in paragraph 1 may also be the subject of an oral declaration for re-exportation discharging a temporary importation procedure.

Editorial Information

X1 Substituted by Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance) (Official Journal of the European Communities L 141 of 28 May 2001).

Textual Amendments

F2 Substituted by Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).