- Latest available (Revised)
- Original (As adopted by EU)
Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)
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PART I GENERAL IMPLEMENTING PROVISIONS
TITLE III FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF GOODS
CHAPTER 1 Goods subject to the condition that they be denatured
CHAPTER 2 Conditions for tariff classification of certain types of seed
Article 20.Classification under the tariff subheadings listed in column 2 of...
Article 21.Seed potatoes shall satisfy the conditions laid down on the...
Article 22.Sweet corn, spelt, hybrid maize, rice and sorghum for sowing...
Article 23.Oil seeds and oleaginous fruits for sowing shall satisfy the...
Article 24.Sweet corn, spelt, hybrid maize, rice, sorghum hybrid, oil seeds...
CHAPTER 3 Conditions for tariff classification of bolting cloth as piece goods
Article 26.(1) Classification under the tariff subheadings listed in column 2...
Article 27.(1) The certificates shall correspond to the specimens in the...
Article 28.The certificate shall be completed either in typescript or in...
Article 29.(1) The certificate or, in the case of split consignments...
Article 30.(1) A certificate shall be valid only if it is...
Article 31.(1) An issuing body may appear in the table referred...
Article 32.Invoices presented in support of declarations for free circulation shall...
Article 33.The countries listed in column 5 of the table referred...
Article 34.In the case of the goods listed under Order Nos...
CHAPTER 1 Non-preferential origin
Section 2 Implementing provisions relating to spare parts
Article 41.Essential spare parts for use with any piece of equipment,...
Article 42.The presumption of origin referred to in the preceding Article...
Article 43.For the purposes of Article 41: ‘piece of equipment, machine,...
Article 44.Where an application is presented to the competent authorities or...
Article 45.Where the origin of essential spare parts within the meaning...
Article 46.In order to ensure application of the rules laid down...
Section 3 Implementing provisions relating to certificates of origin
Subsection 1 Provisions relating to universal certificates of origin
Article 48.(1) A certificate of origin issued by the competent authorities...
Article 49.Certificates of origin shall be issued upon written request of...
Article 50.(1) The certificate shall measure 210 x 297 mm. A...
Article 51.The application form and the certificate of origin shall be...
Article 52.Each origin certificate referred to in Article 48 shall bear...
Article 53.The competent authorities of the Member States shall determine what...
Article 54.The competent authorities or authorized agencies of the Member States...
Article 55.Articles 56 to 65 lay down the conditions for use...
Article 56.(1) Certificates of origin relating to agricultural products originating in...
Article 57.(1) Certificates of origin drawn up in accordance with the...
Article 58.(1) The certificate of origin shall measure 210 x 297...
Article 59.(1) The certificate shall be completed in typescript or by...
Article 60.(1) Box 5 of the certificates of origin issued in...
Article 61.Each certificate of origin shall bear a serial number, whether...
Article 62.Exceptionally, the certificates of origin referred to above may be...
Section 1 Generalized system of preferences
Subsection 1 Definition of the concept of originating products
Article 66.For the purposes of the provisions concerning generalized tariff preferences...
Article 67.(1) The following shall be considered as wholly obtained in...
Article 68.(1) For the purposes of Article 66 (b), non-originating materials...
Article 69.In order to determine whether a product originates in a...
Article 70.(1) By way of derogation from Article 66, for the...
Article 71.(1) Products having originating status by virtue of Article 70...
Article 73.Accessories, spare parts and tools dispatched with a piece of...
Article 74.Sets, as defined in General Rule 3 of the Harmonized...
Article 75.(1) The following shall be considered as transported direct from...
Article 76.The conditions set out in this subsection concerning the acquisition...
Article 77.(1) Derogations to these provisions may be made in favour...
(a) Certificate of origin form A
Article 78.(1) Originating products within the meaning of this section shall...
Article 79.Since the certificate of origin form A constitutes the documentary...
Article 80.Originating products within the meaning of this section shall be...
Article 81.(1) In exceptional cases a certificate of origin form A...
Article 82.(1) In the event of the theft, loss or destruction...
Article 83.(1) It shall at any time be possible to replace...
Article 84.(1) Subject to the provisions of paragraph (4) below the...
Article 85.(1) A certificate of origin form A shall be submitted...
Article 86.(1) Products sent from a beneficiary country for exhibition in...
Article 87.The certificate of origin form A shall be presented to...
Article 88.Without prejudice to Article 68 (3), where an unassembled or...
Subsection 3 Methods of administrative cooperation
Article 93.(1) The beneficiary countries shall inform the Commission of the...
Article 94.For the purposes of the provisions concerning tariff preferences specified...
Article 95.(1) Subsequent verifications of certificates of origin form A and...
Article 96.The provisions of Article 75 (1) (c) and Article 80...
Section 2 Occupied Territories
Subsection 1 Definition of the concept of originating products
Article 98.(1) For the purposes of the provisions concerning tariff preferences...
Article 99.The following shall be considered as wholly obtained in the...
Article 100.(1) For the purposes of Article 98 (1) (a) (ii),...
Article 101.In order to determine whether goods originate in the Occupied...
Article 102.The provisions of Articles 73 and 74 shall apply to...
Article 103.(1) The following shall be considered as transported direct from...
Article 104.The conditions set out in this subsection concerning the acquisition...
(a) Movement certificate EUR.1
Article 105.Evidence of originating status, within the meaning of this section,...
Article 106.(1) A movement certificate EUR.1 shall be issued on written...
Article 107.(1) In exceptional circumstances a movement certificate EUR.1 may also...
Article 108.(1) In the event of the theft, loss or destruction...
Article 109.It shall at any time be possible to replace one...
Article 110.(1) A movement certificate EUR.1 shall be submitted within 5...
Article 111.(1) Products sent or from the Occupied Territories for exhibition...
Article 112.Movement certificates EUR.1 shall be submitted to the customs authorities...
Article 113.Where, at the request of the declarant, an unassembled or...
Article 114.Movement certificates EUR.1 shall be kept by the customs authorities...
Subsection 1 Definition of the concept of originating products
Article 120.For the purposes of the provisions concerning tariff preferences granted...
Article 121.(1) The items referred to in Article 67 (1) (a)...
Article 122.(1) For the purposes of Article 120, non-originating materials shall...
Article 123.In order to determine whether goods originate in a beneficiary...
Article 124.The provisions of Articles 73 and 74 shall apply to...
Article 125.(1) The tariff preferences referred to in Article 120 shall...
Article 126.The conditions set out in this subsection concerning the acquisition...
(a) Movement certificate EUR.1
Article 127.Evidence of originating status of products, within the meaning of...
Article 128.(1) A movement certificate EUR.1 shall be issued on written...
Article 129.The provisions of Articles 107 to 109 shall apply to...
Article 130.(1) A movement certificate EUR.1 shall be submitted within five...
Article 131.(1) Products sent from the Community or from a beneficiary...
Article 132.Movement certificates EUR.1 shall be submitted to the customs authorities...
Article 133.Without prejudice to Article 122 (3), where, at the request...
Article 134.Movement certificates EUR.1 shall be kept by the customs authorities...
Article 141.(1) In applying the provisions of Articles 28 to 36...
Article 143.(1) For the purposes of Articles 29 (1) (d) and...
Article 144.(1) For the purposes of determining customs value under Article...
Article 145.Where goods declared for free circulation are part of a...
Article 146.Where the price actually paid or payable for the purposes...
Article 147.(1) For the purposes of Article 29 of the Code,...
Article 148.Where, in applying Article 29 (1) (b) of the Code,...
Article 149.(1) For the purposes of Article 29 (3) (b) of...
Article 150.(1) In applying Article 30 (2) (a) of the Code...
Article 151.(1) In applying Article 30 (2) (b) of the Code...
Article 152.(1) (a) If the imported goods or identical or similar...
Article 153.(1) In applying Article 30 (2) (d) of the Code...
Article 154.Where containers referred to in Article 32 (1) (a) (ii)...
Article 155.For the purposes of Article 32 (1) (b) (iv) of...
Article 156.Article 33 (c) of the Code shall apply mutatis mutandis...
CHAPTER 2 Provisions concerning royalties and licence fees
Article 157.(1) For the purposes of Article 32 (1) (c) of...
Article 158.(1) When the imported goods are only an ingredient or...
Article 159.A royalty or licence fee in respect of the right...
Article 160.When the buyer pays royalties or licence fees to a...
Article 161.Where the method of calculation of the amount of a...
Article 162.In applying Article 32 (1) (c) of the Code, the...
CHAPTER 3 Provisions concerning the place of introduction into the Community
CHAPTER 5 Valuation of certain carrier media for use in ADP equipment
CHAPTER 6 Provisions concerning rates of exchange
Article 168.For the purposes of Articles 169 to 171 of this...
Article 169.(1) Where factors used to determine the customs value of...
Article 170.Where a rate of exchange cannot be established under the...
Article 171.(1) Where a rate of exchange recorded on the last...
Article 172.When the customs authorities of a Member State authorize a...
CHAPTER 7 Simplified procedures for certain perishable goods
Article 173.(1) For the purpose of determining the customs value of...
Article 174.(1) The reference period for calculating the average unit prices...
Article 175.(1) The unit values referred to in Article 173 (1)...
Article 176.(1) Consignments which at the material time for valuation for...
Article 177.(1) In declaring or causing to be declared the customs...
CHAPTER 8 Declarations of particulars and documents to be furnished
TITLE VI INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY
CHAPTER 1 Examination of the goods and taking of samples by the person concerned
CHAPTER 4 Special provisions applicable to goods consigned by sea or air
Section 2 Special provisions applicable to the cabin baggage and hold baggage of travellers
Article 190.For the purposes of this section: Community airport means any...
Article 191.For the purposes of this section, in the case of...
Article 192.Any controls and any formalities applicable to: the cabin and...
Article 193.Any controls and any formalities applicable to the baggage of...
Article 194.(1) Where baggage arriving at a Community airport on board...
Article 195.The Member States shall take the necessary measures to ensure...
Article 196.Hold baggage registered in a Community airport shall be identified...
Article 197.Each Member State shall provide the Commission with a list...
TITLE VII CUSTOMS DECLARATIONS — NORMAL PROCEDURE
CHAPTER 1 Customs declarations in writing
Article 198.(1) Where a customs declaration covers two or more articles,...
Article 199.Without prejudice to the possible application of penal provisions, the...
Article 200.Documents accompanying a declaration shall be kept by the customs...
Article 201.(1) The declaration shall be lodged with the customs office...
Article 202.(1) The declaration shall be lodged with the competent customs...
Article 203.The date of acceptance of the declaration shall be noted...
Article 204.The customs authorities may allow or require the corrections referred...
Article 205.(1) The official model for written declarations to customs by...
Article 206.The Single Administrative Document form shall, where necessary, also be...
Article 207.Without prejudice to Article 205 (3), the customs administrations of...
Article 208.(1) The Single Administrative Document shall be presented in subsets...
Article 209.(1) Where Article 208 (2) is applied, each party involved...
Article 210.Where the Single Administrative Document is used to cover several...
Article 211.The declaration must be drawn up in one of the...
Article 212.(1) The Single Administrative Document must be completed in accordance...
Article 213.The codes to be used in completing the forms referred...
Article 214.In cases where the rules require supplementary copies of the...
Article 215.(1) The forms referred to in Article 205 (1) shall...
Section 3 Particulars required according to the customs procedure concerned
Section 4 Documents to accompany the customs declaration
Article 218.(1) The following documents shall accompany the customs declaration for...
Article 219.(1) The transit declaration shall be accompanied by the transport...
Article 220.(1) The documents to accompany the declaration of entry for...
Article 221.(1) The export or re-export declaration shall be accompanied by...
CHAPTER 3 Customs declarations made orally or by any other act
Article 225.Customs declarations may be made orally for the release for...
Article 226.Customs declarations may be made orally for the export of:...
Article 227.(1) The customs authorities may provide that Articles 225 and...
Article 228.Where goods declared to customs orally in accordance with Articles...
Article 229.(1) Customs declarations may be made orally for the temporary...
Section 2 Customs declarations made by any other act
Article 230.The following, where not expressly declared to customs, shall be...
Article 231.The following, where not expressly declared to customs, shall be...
Article 232.(1) The following, where not declared to customs in writing...
Article 233.For the purposes of Articles 230 to 232, the act...
Article 234.(1) Where the conditions of Articles 230 to 232 are...
Article 239.(1) The goods shall be examined in the places designated...
Article 240.(1) Where the customs authorities elect to examine goods they...
Article 241.(1) The declarant or the person designated by him to...
Article 242.(1) Where the customs authorities decide to take samples, they...
Article 243.(1) The declarant or the person designated by him to...
Article 244.Where the customs authorities take samples for analysis or more...
Article 245.(1) The quantities taken by the customs office as samples...
Article 246.(1) Unless destroyed by the analysis or more detailed examination,...
Article 247.(1) Where the customs authorities verify the declarations and accompanying...
Article 248.(1) The granting of release shall give rise to the...
Article 249.(1) The customs authorities shall determine the form of release,...
Article 250.(1) Where the customs authorities have been unable to grant...
Article 251.By way of derogation from Article 66 (2) of the...
Article 252.Where the customs authorities sell the goods pursuant to Article...
TITLE IX SIMPLIFIED PROCEDURES
CHAPTER 2 Declarations for release for free circulation
Section 1 Incomplete declarations
Article 254.Declarations for release for free circulation which the customs authorities...
Article 255.(1) Declarations for release for free circulation which the customs...
Article 256.(1) The period allowed by the customs authorities to the...
Article 257.(1) The customs authorities' acceptance of an incomplete declaration shall...
Article 258.If, at the expiry of the period referred to in...
Article 259.An incomplete declaration accepted under the conditions set out in...
Section 3 Local clearance procedure
Article 263.Authorization to use the local clearance procedure shall be granted...
Article 264.(1) The authorization referred to in Article 263 shall be...
Article 265.(1) Without prejudice to Article 9 of the Code, the...
Article 266.(1) To enable the customs authorities to satisfy themselves as...
Article 267.The authorization referred to in Article 263 shall lay down...
CHAPTER 3 Declarations for a customs procedure with economic impact
Article 279.The formalities to be carried out at the customs office...
Section 3 Local clearance procedure
Article 283.On written request, authorization to use the local clearance procedure...
Article 284.Articles 264 and 265 shall apply mutatis mutandis.
Article 285.(1) To enable the customs authorities to satisfy themselves as...
Article 286.(1) To check that the goods have actually left the...
Article 287.(1) The authorization referred to in Article 283 shall lay...
PART II CUSTOMS-APPROVED TREATMENT OR USE
TITLE I RELEASE FOR FREE CIRCULATION
CHAPTER 2 Admission of goods with favourable tariff treatment by reason of their end-use
Section 1 Goods other than horses for slaughter
Article 291.(1) The admission of goods entered for free circulation with...
Article 292.(1) The customs authorities may limit the period of validity...
Article 293.The holder of the authorization shall be obliged: to assign...
Article 294.(1) All the goods shall be assigned to the prescribed...
Article 295.(1) Goods shall be considered to have been assigned to...
Article 296.(1) In cases of necessity duly substantiated by the holder...
Article 297.(1) Where goods are transferred within the Community, the transferee...
Article 298.(1) Where goods covered by Article 297 are consigned from...
Article 299.(1) By way of derogation from Article 298, Control Copy...
Article 300.All transfers within a Member State shall be notified to...
Article 301.(1) At the request of the holder of an authorization...
Article 302.(1) The customs authorities shall not approve the use of...
Article 303.(1) The customs authorities shall not approve the export of...
Article 304.(1) Where the import duty applicable under the end-use arrangements...
CHAPTER 3 Community status of goods
Article 313.(1) Subject to the exceptions listed in paragraph 2, all...
Article 314.(1) In the cases referred to in Article 313 (2)...
Article 315.(1) Proof of Community status shall be furnished in accordance...
Article 316.(1) Subject to the provisions of Article 394, the T2L...
Article 317.(1) Without prejudice to Articles 315 and 316, proof of...
Article 318.Where the document used to prove the Community status of...
Article 319.(1) Where goods are transported under cover of a TIR...
Article 320.If it is necessary to establish the Community status of...
Article 321.If it is necessary to establish the Community status of...
Article 322.(1) If it is necessary to establish the Community status...
Article 323.If it is necessary to establish the Community status of...
Article 324.The customs authorities of the Member States shall mutually assist...
Article 325.Document T2M is hereby established as part of the methods...
Article 326.The catches and resulting products referred to in Article 325...
Article 327.(1) The form for the T2M document shall conform to...
Article 328.A booklet of T2M forms shall be issued at the...
Article 329.The master of the vessel making a catch shall complete...
Article 330.Where the catch has been processed on board the vessel...
Article 331.In the case of transhipment of the catch referred to...
Article 332.Where the processing referred to in Article 330 is carried...
Article 333.In the case of a second transhipment of the catch...
Article 334.(1) The original of the T2M document made out in...
Article 335.(1) Where the catch or resulting products referred to in...
Article 336.Packings presented at the same time as the catch or...
Article 337.Each time the fishing vessel returns to its port of...
Article 338.When a vessel to which a booklet of T2M forms...
Article 339.In order that the provisions of Articles 325 to 340...
Article 340.(1) For the purposes of Articles 325 and 326, vessels...
CHAPTER 4 External Community transit
Article 341.(1) All goods which are to move under the external...
Article 342.The loading list shall include: the heading ‘Loading List’; a...
Article 344.(1) The customs authorities of each Member State may allow...
Article 345.(1) Where the principal uses loading lists for a consignment...
Article 346.(1) Where goods have to move under the external Community...
Article 347.(1) The same means of transport may be used for...
Article 348.(1) The office of departure shall accept and register the...
Article 349.(1) As a general rule, identification of the goods shall...
Article 350.(1) The goods shall be transported under cover of the...
Article 351.Each Member State shall provide the Commission with a list...
Article 352.(1) The consignment and the copies of the T1 document...
Article 353.Where goods are loaded or unloaded in the presence of...
Article 354.(1) The goods described on a T1 document may be...
Article 356.(1) The goods and the T1 document shall be presented...
Article 357.(1) The person presenting a Community transit document to the...
Article 358.Each Member State shall have the right to designate one...
Subsection 2 Comprehensive guarantees
Article 360.When external Community transit operations comprising goods imported into the...
Article 361.Without prejudice to the provisions of Article 360 the level...
Article 362.(1) A comprehensive guarantee shall be lodged with an office...
Article 363.(1) On issue of the certificate of guarantee or at...
Article 364.Any person named on the reverse of a guarantee certificate...
Article 365.The period of validity of a guarantee certificate shall not...
Article 366.If the guarantee is cancelled the principal shall be responsible...
Subsection 3 Flat-rate guarantees
Article 367.(1) Each Member State may allow the guarantor to furnish...
Article 368.(1) Except in the cases referred to in paragraphs 2...
Article 369.(1) Where the Community transit declaration includes other goods besides...
Article 370.(1) Acceptance by the guarantee office of the guarantor's undertaking...
Article 371.The guarantor may issue flat-rate guarantee vouchers: which are not...
Article 372.The cancellation of a guarantee shall be notified forthwith to...
CHAPTER 6 Provisions common to Chapters 4 and 5
Article 382.(1) In the case of consignments comprising both goods which...
Article 383.In the case of consignments comprising both goods moving under...
Article 384.Where necessary, the customs authorities of the Member States shall...
Article 385.The transit declarations and documents shall be drawn up in...
Article 386.(1) The paper used for the loading lists, transit advice...
Article 387.The forms shall measure: 210 × 297 mm for the...
Article 388.(1) The flat-rate guarantee vouchers shall show the name and...
Article 389.Without prejudice to the application of Article 317 (4), the...
Article 390.(1) The authorization provided for in Article 389 shall be...
Article 391.(1) Authorizations issued by the customs authorities shall specify in...
Article 392.(1) The authorization shall stipulate that box С Office of...
Article 393.(1) The customs authorities may authorize the authorized consignor not...
Article 394.The authorized consignor shall make a copy of each document...
Article 395.(1) The authorized consignor shall: (a) comply with the provisions...
Article 396.The customs authorities of the Member State of consignment may...
Article 397.Where the Community transit procedure is applicable the formalities relating...
Subsection 1 Formalities at the office of departure
Article 398.The customs authorities of each Member State may authorize any...
Article 399.(1) The authorization provided for in Article 398 shall be...
Article 400.Authorizations issued by the customs authorities shall specify in particular:...
Article 401.(1) The authorization shall stipulate that the box reserved for...
Article 402.(1) Not later than on consignment of the goods, the...
Article 403.The Community transit declaration, duly completed and bearing the indications...
Article 404.(1) The customs authorities may authorize the authorized consignor not...
Article 405.(1) The authorized consignor shall: (a) comply with the provisions...
Subsection 2 Formalities at the office of destination
Article 406.(1) The customs authorities of each Member State may issue...
Article 407.(1) The authorization referred to in Article 406 shall be...
Article 408.(1) Authorizations issued by the customs authorities shall specify in...
Article 409.(1) The authorized consignee shall, in respect of consignments arriving...
Section 3 Simplification of formalities for goods transported by rail
Subsection 1 General provisions relating to carriage by rail
Article 412.Article 352 shall not apply to the carriage of goods...
Article 413.Where the Community transit procedure is applicable, formalities under that...
Article 414.The consignment note CIM shall be equivalent to: a T1...
Article 415.The railway company of each Member State shall make the...
Article 416.(1) The railway company which accepts the goods for transport...
Article 417.The railway companies shall ensure that consignments transported under the...
Article 418.Where the contract of carriage is modified so that: a...
Article 419.(1) The consignment note CIM shall be produced at the...
Article 420.As a general rule and having regard to the identification...
Article 421.(1) In the cases referred to in the first subparagraph...
Article 422.(1) Article 419 and 420 shall apply to a transport...
Article 423.(1) Where a transport operation starts outside the customs territory...
Article 424.(1) Where a transport operation starts and is to end...
Article 425.Goods which are transported under Articles 423(1) or 424 (1)...
Subsection 2 Provisions relating to goods carried in large containers
Article 426.Where the Community transit procedure is applicable, formalities under that...
Article 427.For the purpose of Articles 426 to 442: ‘transport undertaking’...
Article 428.The TR transfer note used by the transport undertaking shall...
Article 429.(1) In each Member State the transport undertaking shall make...
Article 430.(1) In the case of transport operations referred to in...
Article 431.If customs formalities have to be carried out during carriage...
Article 432.The transport undertaking shall ensure that transport operations carried out...
Article 433.Where a contract of carriage is modified so that: a...
Article 434.(1) Where a transport operation to which the Community transit...
Article 435.Identification of goods shall be ensured in accordance with Article...
Article 436.(1) In the cases referred to in the first subparagraph...
Article 437.(1) Where a transport operation starts within the customs territory...
Article 438.(1) Where a transport operation starts outside the customs territory...
Article 439.(1) Where a transport operation starts and is to end...
Article 440.Goods which are transported under Articles 438 (1) or 439...
Subsection 4 Scope of the normal procedures and the simplified procedures
CHAPTER 8 Special provisions applicable to certain modes of transport
Article 446.The Community transit procedure shall only be compulsory in respect...
Article 447.The Community transit procedure shall not apply when goods referred...
Article 448.(1) Where, in accordance with Article 446, the Community transit...
Article 449.By way of derogation from Article 446, goods taken on...
CHAPTER 9 Transport under the TIR or A TA carnet procedure
Article 451.(1) Where, in accordance with Articles 91 (2) (b) and...
Article 452.Where, in the course of transport from one point in...
Article 453.(1) Goods transported under cover of TIR or ATA carnets...
Article 454.(1) This Article shall apply without prejudice to the specific...
Article 455.(1) Where an offence or irregularity is found to have...
Section 3 Provisions relating to the ATA carnet procedure
Article 458.(1) The customs authorities shall designate a coordinating office in...
Article 459.(1) Where the customs authorities of a Member State establish...
Article 460.(1) The amount of duties and taxes arising from the...
Article 461.(1) Where it is established that the offence or irregularity...
Article 463.(1) This Chapter lays down the conditions applicable to goods...
Article 464.Where the goods referred to in Article 463 (1) are...
Artide 465.(1) Where the goods referred to in Article 463 (1)...
Article 466.Articles 464 and 465 shall not apply where, on declaration...
Article 467.(1) Where the measure referred to in Article 463 (2)...
Article 468.(1) Article 465 shall also apply to goods referred to...
Article 469.Where the goods are not restored to free movement immediately...
Article 470.Where the goods referred to in Article 463 (1) move...
Article 471.For the purposes of this Chapter: ‘competent authorities’ means: the...
Article 472.(1) Where implementation of a Community measure is subject to...
Article 473.The forms for control copy T5 shall correspond to the...
Article 474.(1) The paper used shall be pale blue, dressed for...
Article 475.The competent authorities of the Member States may require that...
Article 476.Control copy T5 shall be made out in an official...
Article 477.(1) Control copy T5 shall be completed by typewriter or...
Article 478.(1) The competent authorities of each Member State may allow...
Article 479.(1) The competent authorities of each Member State may allow...
Article 480.(1) The authorization referred to in Article 479 (1) may...
Article 481.(1) Control copy T5 forms and, where appropriate, continuation forms...
Article 482.(1) Where goods move under a Community transit procedure, or...
Article 483.(1) The office of destination shall carry out, or cause...
Article 484.Any person who presents a control copy T5 and the...
Article 485.(1) In the case of a consignment of goods accompanied...
Article 486.(1) Control copy T5 may be issued retrospectively on condition...
Article 487.By way of derogation from Article 472 and unless otherwise...
Article 488.The competent authorities of each Member State may, within the...
Article 489.(1) The authorization provided for in Article 488 shall be...
Article 490.The authorization issued by the competent authorities shall specify in...
Article 491.(1) The authorization shall stipulate that the box reserved for...
Article 492.(1) The authorized consignor shall, not later than the time...
Article 493.(1) The authorized consignor shall: (a) comply with the provisions...
Article 494.(1) The competent authorities may authorize the authorized consignor not...
TITLE III CUSTOMS PROCEDURES WITH ECONOMIC IMPACT
Section 2 Authorizing use of the procedure — normal procedure
Article 497.(1) Without prejudice to paragraph 3 and Articles 568, 656,...
Article 498.The lodging of an application signed by the applicant shall...
Article 499.(1) Before issuing an authorization, the customs authorities competent to...
Article 500.(1) Without prejudice to Articles 568, 656, 695 and 760,...
Article 501.(1) Where one of the conditions for granting the authorization...
Article 502.(1) The customs authorities shall keep applications and their annexes,...
Section 2 Provisions concerning the granting of authorization
Article 508.The provisions of this Section shall apply to all types...
Article 509.The application for authorization shall be submitted, in accordance with...
Article 510.(1) Authorization may be granted only if the applicant shows...
Article 511.(1) Authorizations shall be issued by the customs authorities designated...
Article 512.(1) The economic need criterion referred to in Article 510...
Section 4 Operation of customs warehouses and the customs warehousing procedure
Subsection 3 Common storage of goods of different customs status
Subsection 5 Transfer of goods between customs warehouses without termination of the procedure
Section 6 Special provisions concerning Community agricultural products
Article 529.Sections 1 to 5, excluding Articles 522 and 524, shall...
Article 530.(1) Where the declaration referred to in Article 513 (1)...
Article 531.(1) Without prejudice to paragraph 2, the declaration referred to...
Article 532.Without prejudice to Commission Regulation (EEC) No 815/89 concerning coloured...
Article 533.(1) The customs warehousing procedure shall be discharged when an...
Article 534.(1) Prefinanced goods entered for the customs warehousing procedure shall...
Section 7 Use of a customs warehouse without entry of goods for the procedure
Subsection 2 Non-Community goods
Article 538.(1) This subsection shall apply to inward processing operations (suspension...
Article 539.The customs authorities shall withhold authorization to use the simplified...
Article 540.Processing operations carried out under the inward processing procedure or...
Article 541.(1) To use the procedures provided for in this subsection,...
Article 542.(1) Where goods are placed under the inward processing procedure...
Article 543.(1) Where goods already on the premises of a customs...
Article 544.(1) Where compensating products or goods in the unaltered state...
Article 545.(1) Where the inward processing procedure or the procedure for...
Article 546.Articles 544 (2) and 545 (2) and (4) shall be...
Article 547.(1) Provided the proper conduct of operations is not affected,...
Section 2 Authorizing use of the procedure — normal procedure
Article 551.(1) An authorization to use the suspension system shall be...
Article 552.(1) The economic conditions laid down in Article 117 (c)...
Article 553.(1) In exceptional circumstances, where the applicant considers the economic...
Article 554.In assessing the economic conditions, the following shall not in...
Article 555.(1) The application shall be made in conformity with Article...
Article 556.(1) Without prejudice to Article 568, the authorization shall be...
Article 557.Where Article 556 (2) does not apply and compensating products...
Article 558.(1) The period of validity of the authorization shall be...
Article 559.(1) When issuing the authorization the designated customs authorities shall...
Article 560.(1) Without prejudice to paragraph 2, in the case of...
Article 561.(1) In the case of prior exportation the customs authorities...
Article 562.(1) The periods referred to in Articles 559 and 560...
Article 563.(1) Monthly or quarterly aggregation shall be authorized by the...
Article 564.(1) Where monthly aggregation is authorized for the agricultural products...
Article 565.The periods referred to in Articles 563 and 564 shall...
Article 566.(1) Subject to Article 567, the rate of yield as...
Article 567.(1) The standard rates of yield referred to in paragraph...
Section 3 Authorizing use of the procedure — simplified procedure
Section 5 Provisions applying to the suspension system
Subsection 2 Discharge of the procedure
Article 577.(1) Pursuant to Article 89 of the Code, the inward...
Article 578.The declaration to assign compensating products or goods in the...
Article 579.(1) When the nature and/or technical characteristics of the import...
Article 580.(1) The conditions for the release for free circulation of...
Article 581.Without prejudice to use of the simplified procedures, any compensating...
(c) Provisions concerning application of charges
Article 585.(1) Where the import goods are olive oils falling within...
Article 586.In the event of the release for free circulation of...
Article 587.(1) Where the compensating products are released for free circulation...
Article 588.(1) The list of compensating products and processing operations to...
Article 589.(1) Where a customs debt is incurred in respect of...
Article 590.(1) In specific cases, particularly in the case of processing...
Article 591.(1) The proportion of import goods incorporated in compensating products...
Article 592.The quantitative scale method (compensating products) shall be used where...
Article 593.(1) The quantitative scale method (import goods) shall be applied...
Article 594.(1) Where Articles 592 and 593 do not apply, the...
Article 595.(1) Without prejudice to Article 596 (3), the holder of...
Article 596.(1) The bill of discharge shall be supplied within 30...
Article 597.(1) Import duties on import goods, whether in the form...
Article 598.The supervising office shall annotate the bill of discharge on...
Article 599.(1) Where import goods have been entered for the procedure...
Subsection 3 Triangular traffic
Article 600.The customs authorities referred to in Article 556 may allow...
Article 601.(1) For triangular traffic the information sheet referred to as...
Article 602.(1) When the export declaration in respect of the compensating...
Article 603.The import goods may be entered for the procedure at...
Article 604.(1) The declaration entering import goods for the procedure must...
Article 605.Where the office of entry for the procedure and the...
Subsection 4 Specific commercial policy measures
Article 606.Where the application for authorization relates to goods subject to...
Article 607.(1) Where Community acts provide for specific commercial policy measures...
Article 608.Subject to the applicable provisions, the re-export of non-Community goods...
Article 609.(1) The release for free circulation of import goods in...
Subsection 5 Administrative cooperation
Article 610.(1) Where the compensating products or goods in the unaltered...
Article 611.(1) The information sheet referred to as the INF 1...
Article 612.Where the INF 1 sheet is used for the purposes...
Article 613.(1) Under Article 611 (2) (b), where the release for...
Article 614.Should release for free circulation be requested where an INF...
Article 615.(1) The holder of the authorization may ask for an...
Section 6 Provisions applicable to the drawback system
Subsection 1 Release for free circulation under the drawback system
Subsection 2 Repayment or remission of duties
Article 628.The cases referred to in Article 577 (2) shall be...
Article 629.The declaration or application to assign compensating products to one...
Article 630.Without prejudice to the use of the simplified procedures, any...
Article 631.(1) Except where Article 568 applies, the declaration assigning the...
Article 632.(1) The declaration referred to in Article 631 shall be...
Article 633.The simplified procedures provided for in Article 76 of the...
Article 634.(1) The proportion of import goods incorporated in compensating products...
Article 635.The quantitative scale method (compensating products) shall be used where...
Article 636.The quantitative scale method (import goods) shall be applied where...
Article 637.(1) Where Articles 635 and 636 cannot be applied, the...
Article 638.(1) The repayment or remission of import duties shall be...
Article 639.(1) The period referred to in Article 128 (3) of...
Article 640.(1) The repayment claim/IP shall contain inter alia the following...
Article 641.(1) Where the supervising office decides that the declarations referred...
Article 642.(1) The supervising office may allow claims to omit some...
Article 643.The supervising office shall annotate the repayment claim /IP on...
Subsection 3 Administrative cooperation
Article 644.(1) Where compensating products under the drawback system are placed...
Article 645.Where the compensating products obtained from inward processing operations under...
Article 646.(1) The information sheet known as the INF 7 sheet...
Article 647.(1) The information sheet shall be presented by the person...
CHAPTER 4 Processing under customs control
Article 650.Pursuant to Article 131 of the Code, the procedure for...
Subsection 1 Authorization — normal procedure
Article 651.(1) The application shall be made in conformity with Article...
Article 652.(1) Without prejudice to Article 656, the authorization shall be...
Article 653.The period of validity of the authorization shall be set...
Article 654.(1) When issuing the authorization the customs authorities shall specify...
Article 655.(1) The rate of yield, or method of determining the...
Section 3 Discharge of the procedure
Article 660.(1) Discharge of the procedure shall be based either on...
Article 661.(1) Except where Article 656 is applied, the declaration discharging...
Article 662.(1) The declaration referred to in Article 661 shall be...
Article 663.The simplified procedures provided for in Article 76 of the...
Article 664.(1) The holder of the authorization shall supply the supervising...
Article 666.Pursuant to Article 36 (1) of the Code, where the...
Article 667.Where commercial policy measures are in force for the import...
CHAPTER 5 Temporary importation procedure
Section 2 Temporary importation of goods other than means of transport
Subsection 1 Temporary importation with total relief: scope and conditions
(b) Goods for display or use at exhibitions, fairs, meetings or similar events
(g) Other goods qualifying for temporary importation with total relief
Article 680.The temporary importation procedure with total relief from import duties...
Article 681.(1) The temporary importation procedure with total relief from import...
Article 682.(1) The temporary importation procedure with total relief from import...
Article 683.The temporary importation procedure with total relief from import duties...
Article 684.(1) The temporary importation procedure with total relief from import...
Article 685.The temporary importation procedure with total relief from import duties...
Article 686.(1) The temporary importation procedure with total relief from import...
Article 687.The temporary importation procedure with total relief from import duties...
Article 688.(1) The temporary importation procedure with total relief from import...
Article 689.(1) Any Member State may decide to grant total relief...
Subsection 2 Special provisions relating to goods qualifying for partial relief
Subsection 3 Authorizing use of the procedure
Article 691.(1) The application shall be made in conformity with Article...
Article 692.(1) Without prejudice to Article 695, the authorization shall be...
Article 693.The period of validity of the authorization shall be set...
Article 694.(1) When issuing the authorization the designated customs authorities shall...
Subsection 5 Discharge of the procedure
Subsection 8 Transfer of goods
Article 712.(1) Without prejudice to Articles 713 and 714, when goods...
Article 713.(1) At the request of the person concerned, the goods...
Article 714.(1) Provided the proper conduct of operations is not thereby...
Article 715.(1) Where Article 712 is applied when the goods are...
Article 716.(1) The INF 6 sheet shall comprise all the information...
Section 3 Temporary importation of means of transport
Subsection 1 Temporary importation with total relief: scope and conditions
Article 717.Without prejudice to Articles 718 (7), 719 (10) (b) and...
Article 725.(1) The temporary importation procedure shall apply to containers approved...
Article 726.(1) Article 725 (1) shall apply to containers, whether or...
Article 727.(1) Containers which: (a) bear, in addition to the information...
Article 728.Article 725 (4) shall apply in accordance with the explanatory...
Subsection 2 Authorizing use of the procedures
Article 748.For the purposes of this Chapter: main compensating products means:...
Subsection 1 Authorizing use of the procedure — normal procedure
Article 749.(1) For the purposes of Article 148 (b) of the...
Article 750.(1) The application shall be made in conformity with Article...
Article 751.(1) Without prejudice to Articles 760 and 761, authorizations shall...
Article 752.(1) An authorization for use of the standard exchange system...
Article 753.The period of validity of an authorization shall be set...
Article 754.(1) The period within which compensating products must be reimported...
Article 755.Where circumstances so warrant the period referred to in Article...
Article 756.(1) Where circumstances so warrant, the period referred to in...
Article 757.Without prejudice to Article 758, the rate of yield referred...
Article 758.Where circumstances so warrant, the customs authorities may fix the...
Article 759.(1) For the purposes of Article 147 (2) of the...
Subsection 2 Authorizing use of the procedure — simplified procedures
Section 4 Provisions relating to the application of charges
Article 770.In the calculation of the amount to be deducted referred...
Article 771.(1) Where the second subparagraph of Article 151 (2) of...
Article 772.(1) The proportion of temporary export goods incorporated in the...
Article 773.(1) Where one kind of compensating product only is derived...
Article 774.(1) Where several kinds of compensating product are derived from...
Article 775.(1) Where Articles 773 and 774 do not apply, the...
Article 776.(1) Where an outward processing authorization is issued which does...
Article 777.(1) The customs authorities referred to in Article 751 shall...
Article 778.(1) Without prejudice to Article 783, where the triangular traffic...
Article 779.(1) The office of entry for the procedure shall endorse...
Article 780.(1) Where the office of entry for the procedure is...
Article 781.(1) The importer of the compensating or replacement products shall...
Article 782.The office of discharge shall be empowered to ask the...
Article 783.Simplified information and control procedures may be used for specific...
TITLE IV IMPLEMENTING PROVISIONS RELATING TO EXPORT
CHAPTER 1 Permanent exportation
Article 788.(1) The exporter, within the meaning of Article 161 (5)...
Article 789.In cases involving sub-contracting, the export declaration may also be...
Article 790.Where, for administrative reasons, the first sentence of Article 161...
Article 791.(1) Where there are duly justified good reasons, an export...
Article 792.Without prejudice to Article 207, where the export declaration is...
Article 793.(1) Copy 3 of the Single Administrative Document and the...
Article 794.(1) Goods not subject to prohibition or restriction and not...
Article 795.Where goods leave the customs territory of the Community without...
Article 796.(1) Where goods released for export do not leave the...
TITLE V OTHER CUSTOMS-APPROVED TREATMENTS OR USES
CHAPTER 1 Free zones and free warehouses
Article 799.(1) For the purposes of this Chapter, operator means any...
Article 800.Where Community acts provide that commercial policy measures are to...
Article 801.Any person may apply for a part of the customs...
Article 802.The perimeter enclosing free zones and the premises of free...
Article 803.(1) Authorization to build in a free zone shall be...
Article 804.Without prejudice to the supervision referred to in Article 168...
Section 2 Activity carried on in a free zone or free warehouse and approval of stock records
Article 805.In the case of activities referred to in Article 176...
Article 806.The operator shall take the necessary precautions to ensure that...
Article 807.(1) Before commencing activities in a free zone or a...
Article 808.(1) The application for approval referred to in Article 807,...
Article 809.Approval of the stock records shall be issued in writing...
Article 810.(1) The customs authorities shall amend or revoke the approval...
Section 3 Entry of goods into a free zone or a free warehouse
Article 811.Without prejudice to Articles 812 and 813, when goods arrive...
Article 812.The transport document referred to in Article 168 (4) of...
Article 813.(1) Without prejudice to any simplified procedures laid down for...
Article 814.Where a decision to repay or remit import duties authorizes...
Article 815.Without prejudice to Article 823, the entry into a free...
Article 816.Where the customs authorities certify the Community or non-Community status...
Section 5 Removal of goods from a free zone or a free warehouse
Section 6 Special provisions concerning Community agricultural goods
Article 823.(1) Prefinanced goods placed in a free zone or a...
Article 824.The stock records referred to in Article 807 shall include,...
Article 825.Article 532 shall apply to the handling of prefinanced goods....
Article 826.The processing of prefinanced basic products in a free zone...
Article 827.(1) Prefinanced goods shall be declared for export and leave...
Article 828.A victualling warehouse may be set up in a free...
Article 829.Processing operations carried out under the inward processing procedure (suspension...
Article 830.The customs authority shall withhold authorization to use the simplified...
Article 831.(1) The holder of the authorization shall keep inward processing...
Article 832.(1) Where goods are placed under the inward processing procedure...
Article 833.(1) Where goods already in a free zone or free...
Article 834.(1) The inward processing procedure or procedure for processing under...
Article 835.(1) Where the inward processing procedure, in respect of the...
Article 836.Article 835 (2) and (5) shall be without prejudice to...
Article 837.Before the end of the month following each quarter, the...
Article 838.The Community status of compensating or processed products or goods...
Article 839.Entries in the inward processing records or records of processing...
TITLE VI GOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITY
Article 844.(1) In accordance with Article 185 (2) (b) of the...
Article 845.Returned goods shall be exempt from import duties even where...
Article 846.(1) By way of derogation from Article 186 of the...
Article 847.When completing the customs export formalities, the customs authorities shall,...
Article 848.(1) The following shall be accepted as returned goods: goods...
Article 849.(1) A declaration for release for free circulation relating to...
Article 850.Information sheet INF 3 shall be drawn up in an...
Article 851.(1) Subject to paragraph 3, information sheet INF 3 shall...
Article 852.(1) Information sheet INF 3 shall contain all items of...
Article 853.The original and one copy of information sheet INF 3...
Article 854.The customs office of reimportation shall record on the original...
Article 855.In the event of theft, loss or destruction of the...
Article 856.(1) At the request of the customs authorities at the...
TITLE III ENTRY IN THE ACCOUNTS AND POST-CLEARANCE RECOVERY
Article 868.Member States need not enter in the accounts amounts of...
Article 869.The customs authorities shall themselves decide not to enter uncollected...
Article 870.(1) Each Member State shall send the Commission a list...
Article 871.In cases other than those referred to in Article 869,...
Article 872.Within 15 days of receipt of the case referred to...
Article 873.After consulting a group of experts composed of representatives of...
Article 874.The Member State concerned shall be notified of the decision...
Article 875.Where it is established by the decision referred to in...
Article 876.If the Commission fails to take a decision within the...
TITLE IV REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES
CHAPTER 2 Implementing provisions relating to Articles 236 to 239 of the Code
Article 878.(1) Application for repayment or remission of import or export...
Article 879.(1) Applications for repayment or remission, accompanied by the documents...
Article 880.Without prejudice to any specific provisions adopted in this connection...
Article 881.(1) The customs office referred to in Article 879 may...
Article 882.(1) For returned goods on which export duties were levied...
Section 2 Procedure for granting repayment or remission
Article 883.The decision-making customs authority may authorize completion of the customs...
Article 884.Without prejudice to Article 883 and until a decision has...
Article 885.(1) Where an application for repayment or remission relates to...
Article 886.(1) When the decision-making customs authority possesses all the necessary...
Article 887.(1) The implementing customs office shall take steps to ensure:...
Article 888.A decision-making customs authority having approved an application for repayment...
Article 889.(1) Where the request for repayment or remission is based...
Article 890.Where a certificate of origin, movement certificate, internal Community transit...
Article 891.Repayment or remission of duty shall not be granted where...
Article 892.Import duties shall not be repaid or remitted under Article...
Article 893.(1) Without prejudice to Article 900 (1) (c), the decision-making...
Article 894.Where destruction of the goods authorized by the decision-making customs...
Article 895.Where the authorization referred to in the second subparagraph of...
Article 896.(1) Goods which, under the common agricultural policy, are entered...
Article 897.Where it is not the complete article that is exported,...
Article 898.The amount referred to in Article 240 of the Code...
CHAPTER 3 Specific provisions relating to the application of Article 239 of the Code
Section 1 Decisions to be taken by the customs authorities of the Member States
Article 899.Without prejudice to other situations to be considered case by...
Article 900.(1) Import duties shall be repaid or remitted where:
Article 901.(1) Import duties shall be repaid or remitted where:
Article 903.(1) For returned goods in respect of which an export...
Article 904.Import duties shall not be repaid or remitted where the...
Section 2 Decisions to be taken by the Commission
Article 905.(1) Where the decision-making customs authority to which an application...
Article 906.Within 15 days of receipt of the case referred to...
Article 907.After consulting a group of experts composed of representatives of...
Article 908.(1) The Member State concerned shall be notified of the...
Article 909.If the Commission fails to take a decision within the...
CHAPTER 4 Administrative assistance between the Customs authorities of the Member States
IMPLEMENTING PROVISIONS FOR THE COMMUNITY CUSTOMS CODE
INTRODUCTORY NOTES APPLYING TO THE THREE PREFERENTIAL REGIMES
APPLICATION OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR THE DETERMINATION OF CUSTOMS VALUE
MARKETING CENTRES FOR THE PURPOSE OF CALCULATING UNIT PRICES BY CLASSIFICATION HEADING
TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A COMMUNITY AIRPORT
TITLE II Particulars to be entered in the various boxes
A. Export (or dispatch), re-export, outward processing and/or Community transit formalities...
18. Identity and nationality of means of transport at departure
21. Identity and nationality of the active means of transport crossing...
31. Packages and description of goods; marks and numbers; container No(s);...
44. Additional information, documents produced, certificates and authorizations
50. Principal and authorized representative, place, date and signature
54. Place and date, signature and name of the declarant or...
C. Formalities concerning customs procedures at import
18. Identity and nationality of means of transport on arrival
21. Identity and nationality of the active means of transport crossing...
31. Packages and description of goods — marks and numbers —...
44. Additional information, documents produced, certificates and authorizations
54. Place and date, signature and name of the declarant or...
1. This booklet contains 10 forms, each consisting of an original...
2. The forms must be completed in typescript or legibly in...
5. When the catch undergoes processing on board the vessel which...
7. When the catch undergoes the processing referred to in 5...
10. The booklet must be produced to the customs authorities whenever...
11. The booklet must be returned to the customs authorities by...
LIST OF GOODS WHICH WHEN TRANSPORTED GIVE RISE TO AN INCREASE IN THE FLAT-RATE GUARANTEE
LIST OF GOODS WHICH WHEN TRANSPORTED GIVE RISE TO AN INCREASE IN THE COMPREHENSIVE GUARANTEE
LIST OF GOODS PRESENTING INCREASED RISKS TO WHICH THE GUARANTEE WAIVER DOES NOT APPLY
INSTRUCTIONS FOR USE OF THE FORMS REQUIRED TO DRAW UP CONTROL COPY T 5
Notes concerning the application
1. Name or business name and address: where the application is...
2. System applied for: indicate whichever is applicable, taking into account...
3. Special mode applied for: indicate whether one or more of...
7. Nature of processing operation: describe the operations to be carried...
8. Place where the processing operation is to be carried out:...
10. Suggested method of identification: indicate the most suitable methods of...
11. Suggested customs offices: state which of the possible customs offices...
12. Intended duration of authorization: indicate the period during which it...
13. Equivalent goods: to be completed only where it is planned...
14. Importer authorized to enter goods for the procedure: to be...
Notes concerning the application
1. Name or business name and address: where the application is...
5. Description and nature of processing operation or operations: describe the...
7. Estimated time needed for assigning the import goods to a...
8. Suggested method of identification: indicate the most suitable methods of...
9. Suggested customs offices: state which of the possible customs offices...
10. Intended duration of authorization: indicate the period during which it...
11. Other: applicants should enter here any other information they consider...
Notes concerning the application
1. Name or business name and address: where the application is...
3. Article under which authorization is applied for: indicate the article...
6. Period for which goods are expected to remain under the...
7. Suggested method of identification: indicate the most suitable methods of...
8. Suggested customs offices: state which of the possible customs offices...
9. Intended duration of the authorization: indicate the period within which...
10. Simplified transfer procedures: if appropriate, indicate whether the procedures of...
Notes concerning the application
1. Applicant's name or business name and address: where the application...
2. System or special mode applied for: indicate whichever is applicable....
3. Goods to be processed or exported under the standard exchange...
4. Compensating products to be reimported or replacement products to be...
6. Nature of processing operation: describe the operations to be carried...
7. Country where the processing operation is to be carried out...
8. Estimated time needed for reimportation of the compensating products or...
9. Suggested method of identification: indicate the most suitable methods of...
10. Suggested customs offices: state which of the possible customs offices...
11. Intended duration of authorization: indicate the period within which it...
12. Reference particulars of authorizations issued in respect of goods identical...
LIST OF THE USUAL FORMS OF HANDLING REFERRED TO IN ARTICLE 522
TRANSFER OF GOODS BETWEEN CUSTOMS WAREHOUSES — NORMAL PROCEDURE
1. Where goods are transferred between customs warehouses without termination of...
2. The supervising office referred to in paragraph 1 shall endorse...
4. The supervising office for the warehouse to which the goods...
5. The supervising office for the warehouse of dispatch shall verify...
6. The warehousekeepers shall keep the copies returned to them with...
2. Consignor: give the name and forename or business name of...
5. Items: state the total number of items declared in all...
8. Consignee: give the name and forename or business name of...
31. Packages and description of goods; marks and numbers — container...
54. Place and date; signature and name of the declarant or...
33. Commodity code: enter the code number for the item in...
46. Statistical value: enter the value for customs purposes determined in...
TRANSFER OF GOODS BETWEEN CUSTOMS WAREHOUSES — SIMPLIFIED PROCEDURE
LIST OF GOODS (PRODUCTION ACCESSORIES) REFERRED TO IN ARTICLE 550
GOODS WHOSE TOTAL VALUE FOR THE PURPOSES OF ARTICLE 552 (1) (a) (V) MUST NOT EXCEED ECU 100 000
EXAMPLES OF MONTHLY AND QUARTERLY AGGREGATION
Article 118 (2), second paragraph of the Code, Articles 563,...
The examples given below are based on the following assumptions:...
that the inward processing arrangements (suspension system) have been authorized...
Three consignments of goods entered for the arrangements in January...
The time limit for re-exportation for all these consignments is...
The duties on import goods or compensating products put on...
Nine consignments of goods entered for the arrangements in the...
The time limit for re-exportation for all these consignments is...
The duties on import goods or compensating products put on...
EXAMPLES OF CALCULATING THE PROPORTION OF IMPORT GOODS INCORPORATED IN COMPENSATING PRODUCTS
1. Where the goods or products are transferred from the holder...
2. Before a transfer of goods or products takes place, the...
4. The remaining copies shall accompany the goods or products.
2. Consignor: Give the name and forename of or business name...
5. Items: State the total number of items declared in all...
8. Consignee: Give the name and forename of or business name...
15. Dispatching country: Indicate the Member State dispatching the goods.
31. Packages and description of goods; marks and numbers — container...
33. Commodity code: Enter the code number for the item in...
41. Supplementary Units: Indicate the quantity in the units laid down...
46. Statistical value: Enter the amount, expressed in the currency stipulated...
54. Place and date; signature and name of the declarant or...
TRAVELLERS' PERSONAL EFFECTS AND GOODS IMPORTED FOR SPORTS PURPOSES
A. Travellers' personal effects
4. Still and motion picture cameras together with a reasonable quantity...
5. Portable slide or film projectors and accessories therefor together with...
6. Video cameras and portable video recorders, with a reasonable quantity...
9. Portable sound recorders and reproducers (including dictating machines), with tapes....
18. Sports equipment such as tents and other camping equipment, fishing...
19. Portable dialysis and similar medical apparatus, and the disposable items...
2. Goods for display or use at an exhibition, fair, meeting...
7. Packings in respect of which a written declaration may be...
10. Samples which are representative of the particular category of goods...
11. Replacement means of production made temporarily available free of charge...
12. Works of art imported for the purposes of exhibition, with...
13. Positive cinematograph films, printed and developed, intended for viewing prior...
14. Films, magnetic tapes and magnetized films which are intended to...
15. Films demonstrating the nature or the operation of foreign products...
16. Data-carrying media, sent free of charge for use in automatic...
17. Live animals of any species imported for dressage, training or...
20. Various equipment used, under the supervision and responsibility of a...
1. Temporary importation of goods other than those specified in points...
2. Temporary importation of materials belonging to airline, shipping or railway...
3. Temporary importation of packings imported empty, carrying indelible non-removable markings,...
4. Temporary importation of disaster relief materials by bodies approved by...
5. Temporary importation of radio and television production and broadcasting equipment...
6. Temporary importation of instruments and apparatus necessary for doctors to...
PROVISIONS REGARDING THE CERTIFICATE OF THE CUSTOMS STATUS OF GOODS...
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