xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

TITLE VIIU.K. SPECIAL PROCEDURES

CHAPTER 1 U.K. General provisions

Section 1 U.K. Application for an authorisation

Article 163U.K.Application for an authorisation based on a customs declaration(Articles 6(1), 6(2), 6(3)(a) and 211(1) of the Code)

1.A customs declaration shall, provided that it is supplemented by additional data elements as laid down in Annex A, be considered an application for an authorisation in any of the following cases:

(a)where goods are to be placed under the temporary admission procedure, unless the customs authorities require a formal application in cases covered by Article 236(b);

(b)where goods are to be placed under the end-use procedure and the applicant intends to wholly assign the goods to the prescribed end-use;

(c)where goods other than those listed in Annex 71-02 are to be placed under the inward processing procedure;

(d)where goods other than those listed in Annex 71-02 are to be placed under the outward processing procedure;

(e)where an authorisation for the use of the outward processing procedure has been granted and replacement products are to be released for free circulation using the standard exchange system, which is not covered by that authorisation;

(f)where processed products are to be released for free circulation after outward processing and the processing operation concerns goods of a non-commercial nature[F1;]

[F2(g) where goods listed in Annex 71-02 whose customs value does not exceed EUR 150 000 are already placed or are to be placed under the inward processing procedure and are to be destroyed under customs supervision due to exceptional and duly justified circumstances.]

2.Paragraph 1 shall not apply in any of the following cases:

(a)simplified declaration;

(b)centralised clearance;

(c)entry in the declarant's records;

(d)where an authorisation other than for temporary admission involving more than one Member State is applied for;

(e)where the use of equivalent goods is applied for in accordance with Article 223 of the Code;

(f)where the competent customs authority informs the declarant that an examination of the economic conditions is required in accordance with Article 211(6) of the Code;

[F3((g)] F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(h)where a retroactive authorisation in accordance with Article 211(2) of the Code is applied for, except in cases referred to in paragraph 1(e) or (f) of this Article.

3.Where the customs authorities consider that the placement of means of transport or spare parts, accessories and equipment for means of transport under the temporary admission procedure would entail a serious risk of non-compliance with one of the obligations laid down in the customs legislation, the customs declaration referred to in paragraph 1 shall not be made orally or in accordance with Article 141. In that case the customs authorities shall inform the declarant thereof without delay after the presentation of goods to customs.

4.The obligation to provide additional data elements referred to in paragraph 1 shall not apply in cases involving any of the following types of declarations:

(a)customs declarations for release for free circulation made orally in accordance with Article 135;

(b)customs declarations for temporary admission or re-export declarations made orally in accordance with Article 136;

(c)customs declarations for temporary admission or re-export declarations in accordance with Article 139 deemed to be made in accordance with Article 141.

5.ATA and CPD carnets shall be considered applications for an authorisation for temporary admission where they fulfil all of the following conditions:

(a)the carnet has been issued in a contracting party to the ATA Convention or Istanbul Convention and endorsed and guaranteed by an association forming part of a guaranteeing chain as defined in Article 1(d) of Annex A to the Istanbul Convention;

(b)the carnet relates to goods and uses covered by the Convention under which it was issued;

(c)the carnet is certified by the customs authorities;

(d)the carnet is valid throughout the customs territory of the Union.

Textual Amendments