Commission Regulation (EC) No 1875/2006 (repealed)Show full title

Commission Regulation (EC) No 1875/2006

of 18 December 2006

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(Text with EEA relevance) (repealed)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(1), and in particular Article 247 thereof,

Whereas:

(1) The amendments to Regulation (EEC) No 2913/92, hereinafter ‘the Code’, laid down in Regulation (EC) No 648/2005, introduce a number of measures to tighten security for goods entering or leaving the Community. Those measures should produce faster and better targeted customs controls, and consist in the analysis and electronic exchange of risk information between customs authorities and between those authorities and the Commission under a common risk management framework, the requirement for pre-arrival and pre-departure information to be provided to the customs authorities on all goods entering or leaving the customs territory of the Community, and the granting of the status of authorised economic operator to reliable economic operators who meet certain criteria and who are to benefit from simplifications provided for under the customs rules and/or facilitations with regard to customs controls.

(2) In order to ensure effective and expeditious implementation of those measures, it is necessary that data exchange between customs authorities is carried out through information technology and computer networks, using agreed standards and common data sets.

(3) Given the progress in Member States’ computerised customs clearance systems, as well as the use by the Member States and the Commission of information technology and computer networks, the common use of such systems should be extended beyond the existing computerised transit system, starting with the introduction of an computerised system for the control of exports.

(4) For the purposes of a common risk management framework and the establishment of an equivalent level of customs controls throughout the Community, risk analysis should be based upon data processing techniques using common criteria. The risk information should therefore be exchanged among customs authorities and the Commission using, without prejudice to national or international obligations, a Community customs risk management system, common priority control areas, and common risk criteria and standards for the harmonised application of customs controls in specific cases.

(5) Economic operators who fulfil the conditions for obtaining the status of authorised economic operator, thus distinguishing themselves positively from other economic operators, should be considered as reliable partners in the supply chain. Authorised economic operators should therefore be able to benefit not only from simplifications provided for under the customs rules but also, where they fulfil certain safety and security conditions, from facilitations with regard to customs controls.

(6) It is necessary to establish common conditions and criteria in all Member States for the granting, amendment or revocation of authorised economic operators’ certificates, or for suspension of the status of authorised economic operator, as well as rules on the application for and issuing of authorised economic operators’ certificates. In order to ensure that a high level of security is maintained, customs authorities should continuously monitor the compliance of authorised economic operators with the relevant requirements.

(7) It is necessary to establish and maintain a common electronic information and communication system to store and exchange information regarding authorised economic operators.

(8) In order to enable proper risk analysis and appropriate risk-based controls, it is necessary to establish the time limits and detailed rules governing the obligation of economic operators to provide pre-arrival and pre-departure information to the customs authorities for all goods brought into or out of the customs territory of the Community. In keeping with similar measures adopted at international level as part of the Framework of Standards to Secure and Facilitate Global Trade, endorsed by the World Customs Organisation, and in accordance with other special arrangements provided for in international agreements, it is appropriate to take into account different means of transport, as well as different types of goods or economic operators.

(9) In order to enable customs authorities to carry out effective risk analysis, it is necessary for pre-arrival and pre-departure information to be lodged electronically. Paper-based declarations or notifications should be permitted only in certain exceptional circumstances.

(10) The data to be required in entry and exit summary declarations should be harmonised so as to ensure a common basis for risk analysis throughout the Community and to enable the effective exchange of information between customs authorities. Although for those purposes account should be taken of the type of traffic by which the goods are carried and of the status of authorised economic operator, security and safety measures should not be jeopardised. Furthermore, although a waiver of the requirement for summary declarations can be justified for goods moved under the rules of the Universal Postal Union, due to the particular circumstances that surround this type of traffic, it is nevertheless necessary to provide for a technical framework for data to be provided to customs authorities by electronic means in respect of this traffic, for mutual benefit.

(11) In the event of a positive risk analysis, an equivalent level of preventive control should be applied throughout the Community. In that context, the trader or carrier should be notified accordingly.

(12) The rules governing the presentation and temporary storage of goods brought into the customs territory of the Community should incorporate the changes in data requirements.

(13) Accordingly, for cases in which the customs declaration is used as an entry or exit summary declaration, it is also appropriate to adjust the general rules governing the method, time and place of lodging customs declarations for placing goods under a customs procedure.

(14) In order to enable a more efficient control of the export procedure and outward processing, as well as re-exportation, for the purposes of security and safety as well as customs controls, the customs authorities should replace the current paper-based procedure with an electronic exchange of data between the customs office of export and the customs office of exit.

(15) The computerised system for the control of exports should operate in parallel with the paper-based export procedure for a transitional period. The paper-based export procedure should also be used as a fallback arrangement for the electronic system both during and after the transitional period. Specific provisions should apply where export data is exchanged between customs offices under the computerised system for the control of exports. In order to ensure the proper functioning of that system, the existing provisions of the paper-based export procedure should also be amended.

(16) In order to maintain the simplifications possible under the export rules, without affecting the benefits offered to economic operators by the computerised system for the control of exports, exporters should be able to choose whether to use the provisions relating to goods leaving the customs territory of the Community under a single transport contract.

(17) The provisions relating to the granting of the status of authorised economic operator should apply from 1 January 2008, in order to allow Member States to set up the necessary administrative structures.

(18) However, in order to allow reasonable time for Member States and economic operators to adapt their electronic systems, the provisions laid down in this Regulation relating to the definition of data requirements and the electronic lodging of pre-arrival and pre-departure information should apply from 1 July 2009.

(19) Commission Regulation (EEC) No 2454/93(2) should therefore be amended accordingly.

(20) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

(1)

OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council (OJ L 117, 4.5.2005, p. 13).

(2)

OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regulation (EC) No 402/2006 (OJ L 70, 9.3.2006, p. 35).