THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to the Act of Accession of Croatia, and in particular Article 43 thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1)
Point (a) of Article 4 of Council Regulation (EU) No 479/2013 provides for a waiver from the requirement to submit entry and exit summary declarations for Union goods that are moved across the Neum corridor, where the consignments of Union goods have a total value not exceeding EUR 10 000 and where the Union goods are accompanied by invoices or transport documents fulfilling the conditions in point (b) of that Article (‘the waiver’).
(2)
The threshold of EUR 10 000 was established by reference to the threshold of an equivalent value which was laid down in Article 317(4) of Commission Regulation (EEC) No 2454/93.
(3)
Following the entry into force of the Union Customs Code in Regulation (EU) No 952/2013 of the European Parliament and of the Council, Article 317(4) of Regulation (EEC) No 2454/93 has been replaced by Article 126(1) of Commission Delegated Regulation (EU) 2015/2446, which provides for a threshold of EUR 15 000. In order to ensure the uniform application of the Union customs legislation, it is therefore appropriate to align the scope of the waiver to that threshold.
(4)
For reasons of legal certainty and legal clarity, certain references in Regulation (EU) No 479/2013 should be updated.
(5)
It is therefore appropriate to amend Regulation (EU) No 479/2013 accordingly,
HAS ADOPTED THIS REGULATION: