TITLE V

GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
CHAPTER 2

Placing goods under a customs procedure
Section 1

General provisions

Customs declaration of goods and customs supervision of Union goods
Article 158
1
All goods intended to be placed under a customs procedure, except for the free zone procedure, shall be covered by a customs declaration appropriate for the particular procedure.
2
In specific cases, other than those referred to in Article 6(3), a customs declaration may be lodged using means other than electronic data-processing techniques.
3
Union goods declared for export, internal Union transit or outward processing shall be subject to customs supervision from the time of acceptance of the declaration referred to in paragraph 1 until such time as they are taken out of the customs territory of the Union or are abandoned to the State or destroyed or the customs declaration is invalidated.

Competent customs offices
Article 159
1
Except where Union legislation provides otherwise, Member States shall determine the location and competence of the various customs offices situated in their territory.
2
Member States shall ensure that official opening hours are fixed for those offices that are reasonable and appropriate, taking into account the nature of the traffic and of the goods and the customs procedures under which they are to be placed, so that the flow of international traffic is neither hindered nor distorted.
3
Except where otherwise provided, the competent customs office for placing the goods under a customs procedure shall be the customs office responsible for the place where the goods are presented to customs.

Delegation of power
Article 160
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the cases where a customs declaration may be lodged using means other than electronic data-processing techniques in accordance with Article 158(2).

Conferral of implementing powers
Article 161
The Commission shall specify, by means of implementing acts, the procedural rules for:
1. determining the competent customs offices other than the one referred to in Article 159(3), including customs offices of entry and customs offices of exit;
2. lodging the customs declaration in the cases referred to in Article 158(2).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 2

Standard customs declarations

Content of a standard customs declaration
Article 162
Standard customs declarations shall contain all the particulars necessary for application of the provisions governing the customs procedure for which the goods are declared.

Supporting documents
Article 163
1
The supporting documents required for the application of the provisions governing the customs procedure for which the goods are declared shall be in the declarant's possession and at the disposal of the customs authorities at the time when the customs declaration is lodged.
2
Supporting documents shall be provided to the customs authorities where Union legislation so requires or where necessary for customs controls.
3
In specific cases, economic operators may draw up the supporting documents provided they are authorised to do so by the customs authorities.

Delegation of power
Article 164
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, laying down the rules for granting the authorisation referred to in Article 163(3).

Conferral of implementing powers
Article 165
The Commission shall specify, by means of implementing acts, the procedural rules:
1. for lodging the standard customs declaration referred to in Article 162;
2. on the making available of the supporting documents referred to in Article 163(1).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 3

Simplified customs declarations

Simplified declaration
Article 166
1
The customs authorities may accept that a person has goods placed under a customs procedure on the basis of a simplified declaration which may omit certain of the particulars referred to in Article 162 or the supporting documents referred to in Article 163.
2
The regular use of a simplified declaration referred to in paragraph 1 shall be subject to an authorisation from the customs authorities.

Supplementary declaration
Article 167
1
In the case of a simplified declaration pursuant to Article 166 or of an entry in the declarant's records pursuant to Article 182, the declarant shall lodge a supplementary declaration containing the particulars necessary for the customs procedure concerned at the competent customs office within a specific time-limit.
In the case of a simplified declaration pursuant to Article 166, the necessary supporting documents shall be in the declarant's possession and at the disposal of the customs authorities within a specific time-limit.
The supplementary declaration may be of a general, periodic or recapitulative nature.
2
The obligation to lodge a supplementary declaration shall be waived in the following cases:
a
where the goods are placed under a customs warehousing procedure;
b
in other specific cases.
3
The customs authorities may waive the requirement to lodge a supplementary declaration where the following conditions apply:
a
the simplified declaration concerns goods the value and quantity of which is below the statistical threshold;
b
the simplified declaration already contains all the information needed for the customs procedure concerned; and
c
the simplified declaration is not made by entry in the declarant's records.
4
The simplified declaration referred to in Article 166 or the entry in the declarant's records referred to in Article 182, and the supplementary declaration shall be deemed to constitute a single, indivisible instrument taking effect, respectively, on the date on which the simplified declaration is accepted in accordance with Article 172 and on the date on which the goods are entered in the declarant's records.
5
The place where the supplementary declaration is to be lodged shall be deemed, for the purposes of Article 87, to be the place where the customs declaration has been lodged.

Delegation of power
Article 168
The Commission shall be empowered to adopt delegated acts in accordance with Article 284, in order to determine:
1. the conditions for granting the authorisation referred to in Article 166(2);
2. the specific time-limit referred to in the first subparagraph of Article 167(1) within which the supplementary declaration is to be lodged;
3. the specific time-limit referred to in the second subparagraph of Article 167(1) within which supporting documents are to be in the possession of the declarant;
4. the specific cases where the obligation to lodge a supplementary declaration is waived in accordance with point (b) of Article 167(2).

Conferral of implementing powers
Article 169
The Commission shall specify, by means of implementing acts, the procedural rules for lodging:
1. the simplified declaration referred to in Article 166;
2. the supplementary declaration referred to in Article 167.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 4

Provisions applying to all customs declarations

Lodging a customs declaration
Article 170
1
Without prejudice to Article 167(1), a customs declaration may be lodged by any person who is able to provide all of the information which is required for the application of the provisions governing the customs procedure in respect of which the goods are declared. That person shall also be able to present the goods in question or to have them presented to customs.
However, where acceptance of a customs declaration imposes particular obligations on a specific person, that declaration shall be lodged by that person or by his or her representative.
2
The declarant shall be established in the customs territory of the Union.
3
By way of derogation from paragraph 2, the following declarants shall not be required to be established in the customs territory of the Union:
a
persons who lodge a customs declaration for transit or temporary admission;
b
persons, who occasionally lodge a customs declaration, including for end-use or inward processing, provided that the customs authorities consider this to be justified;
c
persons who are established in a country the territory of which is adjacent to the customs territory of the Union, and who present the goods to which the customs declaration refers at a Union border customs office adjacent to that country, provided that the country in which the persons are established grants reciprocal benefits to persons established in the customs territory of the Union.
4
Customs declarations shall be authenticated.

Lodging a customs declaration prior to the presentation of the goods
Article 171
A customs declaration may be lodged prior to the expected presentation of the goods to customs. If the goods are not presented within 30 days of lodging of the customs declaration, the customs declaration shall be deemed not to have been lodged.

Acceptance of a customs declaration
Article 172
1
Customs declarations which comply with the conditions laid down in this Chapter shall be accepted by the customs authorities immediately, provided that the goods to which they refer have been presented to customs.
2
The date of acceptance of the customs declaration by the customs authorities shall, except where otherwise provided, be the date to be used for the application of the provisions governing the customs procedure for which the goods are declared and for all other import or export formalities.

Amendment of a customs declaration
Article 173
1
The declarant shall, upon application, be permitted to amend one or more of the particulars of the customs declaration after that declaration has been accepted by customs. The amendment shall not render the customs declaration applicable to goods other than those which it originally covered.
2
No such amendment shall be permitted where it is applied for after any of the following events:
a
the customs authorities have informed the declarant that they intend to examine the goods;
b
the customs authorities have established that the particulars of the customs declaration are incorrect;
c
the customs authorities have released the goods.
3
Upon application by the declarant, within three years of the date of acceptance of the customs declaration, the amendment of the customs declaration may be permitted after release of the goods in order for the declarant to comply with his or her obligations relating to the placing of the goods under the customs procedure concerned.

Invalidation of a customs declaration
Article 174
1
The customs authorities shall, upon application by the declarant, invalidate a customs declaration already accepted in either of the following cases:
a
where they are satisfied that the goods are immediately to be placed under another customs procedure;
b
where they are satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.
However, where the customs authorities have informed the declarant of their intention to examine the goods, an application for invalidation of the customs declaration shall not be accepted before the examination has taken place.
2
The customs declaration shall not be invalidated after the goods have been released unless where otherwise provided.

Delegation of power
Article 175
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the cases where the customs declaration is invalidated after the release of the goods, as referred to in Article 174(2).

Conferral of implementing powers
Article 176
The Commission shall specify, by means of implementing acts, the procedural rules for:
1. lodging a customs declaration in accordance with Article 171;
2. accepting a customs declaration as referred to in Article 172, including the application of those rules in the cases referred to in Article 179;
3. amending the customs declaration after the release of the goods in accordance with Article 173(3).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Section 5

Other simplifications

Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings
Article 177
1
Where a consignment is made up of goods falling within different tariff subheadings, and dealing with each of those goods in accordance with its tariff subheading for the purpose of drawing-up the customs declaration would entail a burden of work and expense disproportionate to the import or export duty chargeable, the customs authorities may, upon application by the declarant, agree that import or export duty be charged on the whole consignment on the basis of the tariff subheading of the goods which are subject to the highest rate of import or export duty.
2
Customs authorities shall refuse the use of the simplification referred to in paragraph 1 to goods subject to prohibitions or restrictions or excise duty where the correct classification is necessary to apply the measure.

Conferral of implementing powers
Article 178
The Commission shall adopt, by means of implementing acts, measures for the determination of the tariff subheading for the application of Article 177(1).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

Centralised clearance
Article 179
1
The customs authorities may, upon application, authorise a person to lodge at a customs office responsible for the place where such person is established, a customs declaration for goods which are presented to customs at another customs office.
The requirement for the authorisation referred to in the first subparagraph may be waived where the customs declaration is lodged and the goods presented to customs offices under the responsibility of one customs authority.
2
The applicant for the authorisation referred to in paragraph 1 shall be an authorised economic operator for customs simplifications.
3
The customs office at which the customs declaration is lodged shall:
a
supervise the placing of the goods under the customs procedure concerned;
b
carry out the customs controls for the verification of the customs declaration, referred to in points (a) and (b) of Article 188;
c
where justified, request that the customs office at which the goods are presented carry out the customs controls for the verification of the customs declaration referred to in points (c) and (d) of Article 188; and
d
carry out the customs formalities for the recovery of the amount of import or export duty corresponding to any customs debt.
4
The customs office at which the customs declaration is lodged and the customs office at which the goods are presented shall exchange the information necessary for the verification of the customs declaration and for the release of the goods.
5
The customs office at which the goods are presented shall, without prejudice to its own controls pertaining to goods brought into or taken out of the customs territory of the Union, carry out the customs controls referred to in point (c) of paragraph 3 and provide the customs office at which the customs declaration is lodged with the results of these controls.
6
The customs office at which the customs declaration is lodged shall release the goods in accordance with Articles 194 and 195, taking into account:
a
the results of its own controls for the verification of the customs declaration;
b
the results of the controls carried out by the customs office at which the goods are presented for the verification of the customs declaration and the controls pertaining to goods brought into or taken out of the customs territory of the Union.

Delegation of power
Article 180
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the conditions for granting the authorisation referred to in the first subparagraph of Article 179(1).

Conferral of implementing powers
Article 181
The Commission shall specify, by means of implementing acts, the procedural rules concerning:
1. the centralised clearance, including the relevant customs formalities and controls, referred to in Article 179;
2. the waiver from the obligation for goods to be presented referred to in Article 182(3) in the context of centralised clearance.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

Entry in the declarant's records
Article 182
1
The customs authorities may, upon application, authorise a person to lodge a customs declaration, including a simplified declaration, in the form of an entry in the declarant's records, provided that the particulars of that declaration are at the disposal of the customs authorities in the declarant's electronic system at the time when the customs declaration in the form of an entry in the declarant's records is lodged.
2
The customs declaration shall be deemed to have been accepted at the moment at which the goods are entered in the records.
3
The customs authorities may, upon application, waive the obligation for the goods to be presented. In that case, the goods shall be deemed to have been released at the moment of entry in the declarant's records.
That waiver may be granted where all of the following conditions are fulfilled:
a
the declarant is an authorised economic operator for customs simplifications;
b
the nature and flow of the goods concerned so warrant and are known by the customs authority;
c
the supervising customs office has access to all the information it considers necessary to enable it to exercise its right to examine the goods should the need arise;
d
at the time of the entry into the records, the goods are no longer subject to prohibitions or restrictions, except where otherwise provided in the authorisation.
However, the supervising customs office may, in specific situations, request that the goods be presented.
4
The conditions under which the release of the goods is allowed shall be set out in the authorisation.

Delegation of power
Article 183
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the conditions for granting the authorisation referred to in Article 182(1).

Conferral of implementing powers
Article 184
The Commission shall specify, by means of implementing acts, the procedural rules on entry in the declarant's records referred to in Article 182, including the relevant customs formalities and controls.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

Self-assessment
Article 185
1
Customs authorities may, upon application, authorise an economic operator to carry out certain customs formalities which are to be carried out by the customs authorities, to determine the amount of import and export duty payable, and to perform certain controls under customs supervision.
2
The applicant for the authorisation referred to in paragraph 1 shall be an authorised economic operator for customs simplifications.

Delegation of power
Article 186
The Commission shall be empowered to adopt delegated acts in accordance with Article 284, in order to determine:
1. the conditions for granting the authorisation referred to in Article 185(1);
2. the customs formalities and the controls to be carried out by the holder of the authorisation referred to in Article 185(1).

Conferral of implementing powers
Article 187
The Commission shall specify, by means of implementing acts, the procedural rules regarding the customs formalities and the controls to be carried out by the holder of the authorisation in accordance with Article 185(1).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Substituted by Corrigendum to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (Official Journal of the European Union L 269 of 10 October 2013).