TITLE VGENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
CHAPTER 1 Customs status of goods
Article 199Means of proof of the customs status of Union goods(Article 153(2) of the Code)
1.
Any of the following means, as applicable, shall be used to prove that the goods have the customs status of Union goods:
(a)
the transit declaration data of goods placed under internal transit. In that case Article 119(3) of Delegated Regulation (EU) 2015/2446 does not apply;
(b)
T2L or T2LF data referred to in Article 205 of this Regulation;
(c)
the customs goods manifest referred to in Article 206 of this Regulation;
(d)
the invoice or transport document referred to in Article 211 of this Regulation;
(e)
the fishing logbook, landing declaration, transhipment declaration and vessel monitoring system data, as appropriate, referred to in Article 213 of this Regulation;
(f)
a means of proof referred to in Articles 207 to 210 of this Regulation;
F1(g)
(h)
the label referred to in Article 290 of this Regulation.
2.
By derogation from paragraph 1 of this Article, until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to the Implementing Decision 2014/255/EU, the proof of the customs status of Union goods may be provided in the form of the shipping company’s manifest relating to those goods.
3.
By derogation from paragraph 1(d) of this Article, until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to the Implementing Decision 2014/255/EU, the proof of the customs status of Union goods may be provided in the form of an invoice or transport document relating to goods the value of which exceeds EUR 15 000.
4.
Where the means of proof referred to in paragraph 1 is used for goods with the customs status of Union goods with a packaging not having the customs status of Union goods, that means of proof shall include the following indication:
‘N packaging — [code 98200]’
5.
Where the means of proof referred to in paragraph 1(b), (c) and (d) is issued retrospectively, it shall include the following indication:
‘Issued retrospectively — [code 98201]’
6.
The means of proof referred to in paragraph 1 shall not be used in respect of goods for which the export formalities have been completed or which have been placed under the outward processing procedure.