Regulation (EC) No 450/2008 of the European Parliament and of the Council (repealed)Show full title

1. Introductory Text

2. TITLE I GENERAL PROVISIONS

   1. CHAPTER 1 Scope of customs legislation, mission of customs and definitions

      1. Article 1. Subject matter and scope

      2. Article 2. Mission of customs authorities

      3. Article 3. Customs territory

      4. Article 4. Definitions

   2. CHAPTER 2 Rights and obligations of persons with regard to customs legislation

      1. Section 1 Provision of information

         1. Article 5. Exchange and storage of data

         2. Article 6. Data protection

         3. Article 7. Exchange of additional information between customs authorities and economic operators

         4. Article 8. Provision of information by the customs authorities

         5. Article 9. Provision of information to the customs authorities

         6. Article 10. Electronic systems

      2. Section 2 Customs representation

         1. Article 11. Customs representative

         2. Article 12. Empowerment

      3. Section 3 Authorised economic operator

         1. Article 13. Application and authorisation

         2. Article 14. Granting of status

         3. Article 15. Implementing measures

      4. Section 4 Decisions relating to the application of customs legislation

         1. Article 16. General provisions

         2. Article 17. Community-wide validity of decisions

         3. Article 18. Annulment of favourable decisions

         4. Article 19. Revocation and amendment of favourable decisions

         5. Article 20. Decisions relating to binding information

      5. Section 5 Penalties

         1. Article 21. Application of penalties

      6. Section 6 Appeals

         1. Article 22. Decisions taken by a judicial authority

         2. Article 23. Right of appeal

         3. Article 24. Suspension of implementation

      7. Section 7 Control of goods

         1. Article 25. Customs controls

         2. Article 26. Cooperation between authorities

         3. Article 27. Post-release control

         4. Article 28. Intra-Community flights and sea crossings

      8. Section 8 Keeping of documents and other information; charges and costs

         1. Article 29. Keeping of documents and other information

         2. Article 30. Charges and costs

   3. CHAPTER 3 Currency conversion and time limits

      1. Article 31. Currency conversion

      2. Article 32. Time limits

3. TITLE II FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED

   1. CHAPTER 1 Common Customs Tariff and tariff classification of goods

      1. Article 33. Common Customs Tariff

      2. Article 34. Tariff classification of goods

   2. CHAPTER 2 Origin of goods

      1. Section 1 Non-preferential origin

         1. Article 35. Scope

         2. Article 36. Acquisition of origin

         3. Article 37. Proof of origin

         4. Article 38. Implementing measures

      2. Section 2 Preferential origin

         1. Article 39. Preferential origin of goods

   3. CHAPTER 3 Value of goods for customs purposes

      1. Article 40. Scope

      2. Article 41. Method of customs valuation based on the transaction value

      3. Article 42. Secondary methods of customs valuation

      4. Article 43. Implementing measures

4. TITLE III CUSTOMS DEBT AND GUARANTEES

   1. CHAPTER 1 Incurrence of a customs debt

      1. Section 1 Customs debt on importation

         1. Article 44. Release for free circulation and temporary admission

         2. Article 45. Special provisions relating to non-originating goods

         3. Article 46. Customs debt incurred through non-compliance

         4. Article 47. Deduction of an amount of import duty already paid

      2. Section 2 Customs debt on exportation

         1. Article 48. Export and outward processing

         2. Article 49. Customs debt incurred through non-compliance

      3. Section 3 Provisions common to customs debts incurred on importation and exportation

         1. Article 50. Prohibitions and restrictions

         2. Article 51. Several debtors

         3. Article 52. General rules for calculation of the amount of import or export duty

         4. Article 53. Special rules for calculation of the amount of import duty

         5. Article 54. Implementing measures

         6. Article 55. Place where the customs debt is incurred

   2. CHAPTER 2 Guarantee for a potential or existing customs debt

      1. Article 56. General provisions

      2. Article 57. Compulsory guarantee

      3. Article 58. Optional guarantee

      4. Article 59. Provision of a guarantee

      5. Article 60. Choice of guarantee

      6. Article 61. Guarantor

      7. Article 62. Comprehensive guarantee

      8. Article 63. Additional provisions relating to the use of guarantees

      9. Article 64. Additional or replacement guarantee

      10. Article 65. Release of the guarantee

   3. CHAPTER 3 Recovery and payment of duty and repayment and remission of the amount of import and export duty

      1. Section 1 Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts

         1. Article 66. Determination of the amount of import or export duty

         2. Article 67. Notification of the customs debt

         3. Article 68. Limitation of the customs debt

         4. Article 69. Entry in the accounts

         5. Article 70. Time of entry in the accounts

         6. Article 71. Implementing measures

      2. Section 2 Payment of the amount of import or export duty

         1. Article 72. General time limits for payment and suspension of the time limit for payment

         2. Article 73. Payment

         3. Article 74. Deferment of payment

         4. Article 75. Time limits for deferred payment

         5. Article 76. Implementing measures

         6. Article 77. Other payment facilities

         7. Article 78. Enforcement of payment and arrears

      3. Section 3 Repayment and remission of the amount of import or export duty

         1. Article 79. Repayment and remission

         2. Article 80. Repayment and remission of overcharged amounts of import or export duty

         3. Article 81. Defective goods or goods not complying with the terms of the contract

         4. Article 82. Repayment or remission on account of error by the competent authorities

         5. Article 83. Repayment and remission in equity

         6. Article 84. Procedure for repayment and remission

         7. Article 85. Implementing measures

   4. CHAPTER 4 Extinguishment of customs debt

      1. Article 86. Extinguishment

5. TITLE IV GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY

   1. CHAPTER 1 Entry summary declaration

      1. Article 87. Obligation to lodge an entry summary declaration

      2. Article 88. Lodgement and responsible person

      3. Article 89. Amendment of entry summary declaration

      4. Article 90. Customs declaration replacing entry summary declaration

   2. CHAPTER 2 Arrival of goods

      1. Section 1 Entry of goods into the customs territory of the Community

         1. Article 91. Customs supervision

         2. Article 92. Conveyance to the appropriate place

         3. Article 93. Intra-Community air and sea services

         4. Article 94. Conveyance under special circumstances

      2. Section 2 Presentation, unloading and examination of goods

         1. Article 95. Presentation of goods to customs

         2. Article 96. Unloading and examination of goods

      3. Section 3 Formalities after presentation

         1. Article 97. Obligation to place non-Community goods under a customs procedure

         2. Article 98. Goods deemed to be placed in temporary storage

      4. Section 4 Goods moved under a transit procedure

         1. Article 99. Waiver for goods arriving under transit

         2. Article 100. Provisions applicable to non-Community goods after a transit procedure has ended

6. TITLE V GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

   1. CHAPTER 1 Customs status of goods

      1. Article 101. Presumption of customs status of Community goods

      2. Article 102. Loss of customs status of Community goods

      3. Article 103. Community goods leaving the customs territory temporarily

   2. CHAPTER 2 Placing goods under a customs procedure

      1. Section 1 General provisions

         1. Article 104. Customs declaration of goods and customs supervision of Community goods

         2. Article 105. Competent customs offices

         3. Article 106. Centralised clearance

         4. Article 107. Types of customs declaration

      2. Section 2 Standard customs declarations

         1. Article 108. Content of a declaration and supporting documents

      3. Section 3 Simplified customs declarations

         1. Article 109. Simplified declaration

         2. Article 110. Supplementary declaration

      4. Section 4 Provisions applying to all customs declarations

         1. Article 111. Person lodging a declaration

         2. Article 112. Acceptance of a declaration

         3. Article 113. Amendment of a declaration

         4. Article 114. Invalidation of a declaration

      5. Section 5 Other simplifications

         1. Article 115. Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings

         2. Article 116. Simplification of customs formalities and controls

   3. CHAPTER 3 Verification and release of goods

      1. Section 1 Verification

         1. Article 117. Verification of a customs declaration

         2. Article 118. Examination and sampling of goods

         3. Article 119. Partial examination and sampling of goods

         4. Article 120. Results of the verification

         5. Article 121. Identification measures

         6. Article 122. Implementing measures

      2. Section 2 Release

         1. Article 123. Release of the goods

         2. Article 124. Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee

   4. CHAPTER 4 Disposal of goods

      1. Article 125. Destruction of goods

      2. Article 126. Measures to be taken by the customs authorities

      3. Article 127. Abandonment

      4. Article 128. Implementing measures

7. TITLE VI RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES

   1. CHAPTER 1 Release for free circulation

      1. Article 129. Scope and effect

   2. CHAPTER 2 Relief from import duties

      1. Section 1 Returned goods

         1. Article 130. Scope and effect

         2. Article 131. Cases in which no relief from import duties is granted

         3. Article 132. Goods previously placed under the inward-processing procedure

      2. Section 2 Sea-fishing and products taken from the sea

         1. Article 133. Products of sea-fishing and other products taken from the sea

      3. Section 3 Implementing measures

         1. Article 134. Implementing measures

8. TITLE VII SPECIAL PROCEDURES

   1. CHAPTER 1 General provisions

      1. Article 135. Scope

      2. Article 136. Authorisation

      3. Article 137. Records

      4. Article 138. Discharge of a procedure

      5. Article 139. Transfer of rights and obligations

      6. Article 140. Movement of goods

      7. Article 141. Usual forms of handling

      8. Article 142. Equivalent goods

      9. Article 143. Implementing measures

   2. CHAPTER 2 Transit

      1. Section 1 External and internal transit

         1. Article 144. External transit

         2. Article 145. Internal transit

      2. Section 2 Community transit

         1. 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

         2. Article 147. Goods passing through the territory of a country outside the customs territory of the Community under the external Community transit procedure

   3. CHAPTER 3 Storage

      1. Section 1 Common provisions

         1. Article 148. Scope

         2. Article 149. Responsibilities of the holder of the authorisation or procedure

         3. Article 150. Duration of a storage procedure

      2. Section 2 Temporary storage

         1. Article 151. Placing of goods in temporary storage

         2. Article 152. Goods in temporary storage

      3. Section 3 Customs warehousing

         1. Article 153. Storage in customs warehouses

         2. Article 154. Community goods, end-use and processing activities

      4. Section 4 Free zones

         1. Article 155. Designation of free zones

         2. Article 156. Buildings and activities in free zones

         3. Article 157. Presentation of goods and their placement under the procedure

         4. Article 158. Community goods in free zones

         5. Article 159. Non-Community goods in free zones

         6. Article 160. Bringing goods out of a free zone

         7. Article 161. Customs status

   4. CHAPTER 4 Specific use

      1. Section 1 Temporary admission

         1. Article 162. Scope

         2. Article 163. Period during which goods may remain under the temporary admission procedure

         3. Article 164. Situations covered by temporary admission

         4. Article 165. Amount of import duty in case of temporary admission with partial relief from import duties

      2. Section 2 End-use

         1. Article 166. End-use procedure

   5. CHAPTER 5 Processing

      1. Section 1 General provisions

         1. Article 167. Rate of yield

      2. Section 2 Inward processing

         1. Article 168. Scope

         2. Article 169. Period for discharge

         3. Article 170. Temporary re-export for further processing

      3. Section 3 Outward processing

         1. Article 171. Scope

         2. Article 172. Goods repaired free of charge

         3. Article 173. Standard exchange system

         4. Article 174. Prior importation of replacement products

9. TITLE VIII DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY

   1. CHAPTER 1 Goods leaving the customs territory

      1. Article 175. Obligation to lodge a pre-departure declaration

      2. Article 176. Measures establishing certain details

      3. Article 177. Customs supervision and exit formalities

   2. CHAPTER 2 Export and re-export

      1. Article 178. Community goods

      2. Article 179. Non-Community goods

      3. Article 180. Exit summary declaration

      4. Article 181. Amendment of the exit summary declaration

   3. CHAPTER 3 Relief from export duties

      1. Article 182. Temporary export

10. TITLE IX CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS

    1. CHAPTER 1 Customs Code Committee

       1. Article 183. Further implementing measures

       2. Article 184. Committee

       3. Article 185. Further matters

    2. CHAPTER 2 Final provisions

       1. Article 186. Repeal

       2. Article 187. Entry into force

       3. Article 188. Application

11. Signature

12. 1. ANNEX

       CORRELATION TABLES

       1. 1. Regulation (EEC) No 2913/92

       2. 2. Regulations (EEC) No 3925/91 and (EC) No 1207/2001