Commission Implementing Regulation (EU) 2017/989Show full title

Article 1 U.K. Corrections to Implementing Regulation (EU) 2015/2447

Implementing Regulation (EU) 2015/2447 is corrected as follows:

(1)

Recital 61 is replaced by the following:

‘(61) The Customs Code Committee has not delivered an opinion within the time limit laid down by its chair.’.

(2)

In the second subparagraph of Article 7(4), the words ‘Delegated Regulation (EU) 2015/2446 establishing transitional rules for certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council, laying down the Union Customs Code where the relevant electronic systems are not yet operational’ are replaced by ‘Delegated Regulation (EU) 2016/341’.

(3)

In Article 12(1), the words ‘Article 22’ are replaced by the words ‘Article 22(2)’.

(4)

Article 67 is corrected as follows:

(a)

in paragraph 1, the words to ‘exporters established in the customs territory of the Union’ are replaced by the words ‘exporters and re-consignors established in the customs territory of the Union’;

(b)

in paragraph 4, the words ‘be preceded by’ are replaced by the words ‘begin with the’;

(c)

in paragraph 6, the words ‘Annex 22-09’ are replaced by the words ‘Annex 22-13’.

(5)

Article 70 is corrected as follows:

(a)

in paragraph 2, point (c) and point (d) are designated as point (a) and point (b), respectively;

(b)

paragraph 4 is replaced by the following:

‘4. Where a country or territory has been removed from Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council(1), the rules and procedures laid down in Article 55 of Delegated Regulation (EU) 2015/2446 and the obligations laid down in Articles 72, 80 and 108 of this Regulation shall continue to apply to that country or territory for a period of 3 years from the date of its removal from that Annex.’.

(6)

In Article 75(1), the words ‘Article 67(2) of this Regulation’ are replaced by the words ‘Article 71(2)’.

(7)

In Article 77(1)(b), the words ‘of Delegated Regulation (EU) 2015/2446’ are deleted.

(8)

Article 87 is replaced by the following:

‘Article 87 Registered exporter system: Publication requirement(Article 64(1) of the Code)

The Commission shall publish on its website the date on which beneficiary countries start applying the REX system. The Commission shall keep the information up-to-date.’.

(9)

In Article 89, the title is replaced by the following:

‘Revocation of registration’.

(10)

In Article 90, the title is replaced by the following:

‘Automatic revocation of registrations when a country is withdrawn from the list of beneficiary countries’.

(11)

In Article 92(1), the third subparagraph is deleted.

(12)

Article 102 is corrected as follows:

(a)

in paragraph 2, the word ‘incomplete’ is replaced by ‘simplified’;

(b)

in paragraph 3(b), the words ‘of Delegated Regulation (EU) 2015/2446’ are deleted.

(13)

Article 110(3) is replaced by the following:

‘3. When a request for subsequent verification has been made, such verification shall be carried out and its results communicated to the customs authorities of the Member States within a maximum of 6 months or, in the case of requests sent to Norway or Switzerland for the purpose of verifying replacement proofs of origin made out in their territories on the basis of a certificate of origin Form A or an invoice declaration made out in a beneficiary country, within a maximum of 8 months from the date on which the request was sent. The results shall be such as to establish whether the proof of origin in question applies to the products actually exported and whether these products can be considered as products originating in the beneficiary country.’.

(14)

In Article 119(4), the words ‘of Delegated Regulation (EU) 2015/2446’ are deleted.

(15)

Article 126 is corrected as follows:

(a)

in paragraph 1, the words ‘This Subsection’ are replaced by the words ‘Subsections 10 and 11’;

(b)

in paragraph 3, the words ‘this Subsection’ are replaced by the words ‘Subsections 10 and 11’.

(16)

In Article 137(4)(b), the words ‘other means of transport’ are replaced by the words ‘other modes of transport’.

(17)

In Article 138(1), the words ‘the same means of transport’ are replaced by the words ‘the same mode of transport’.

(18)

In Article 143(2), the words ‘apportioned cost’ are replaced by the words ‘apportioned value’.

(19)

In Article 164, the subtitle is replaced by the following:

‘(Articles 226(3)(b) and (c) and 227(2)(b) and (c) of the Code)’.

(20)

In Article 186, the subtitle is replaced by the following:

‘(Article 128 of the Code)’.

(21)

Article 187 is corrected as follows:

(a)

the subtitle is replaced by the following:

‘(Article 128 of the Code)’;

(b)

in paragraph 4, point (a) is replaced by the following:

‘(a) for all the goods carried by the vessel or aircraft concerned, an entry summary declaration shall be lodged at the first Union port or airport. The customs authorities at that port or airport shall carry out the risk analysis for security and safety purposes for all the goods carried by the vessel or aircraft concerned. Additional risk analyses may be carried out for those goods at the port or airport at which they are discharged;’.

(22)

In Article 192, the following subtitle is inserted:

‘(Article 145 of the Code)’.

(23)

Article 199(1)(g) is replaced by the following:

‘(g) the excise declaration data referred to in Articles 21, 26 and 34 of Council Directive 2008/118/EC(2);’.

(24)

Article 214 is replaced by the following:

‘Article 214 Products of sea-fishing and goods obtained from such products transhipped and transported through a country or territory which is not part of the customs territory of the Union(Article 153(2) of the Code)

1. Where, before arriving to the customs territory of the Union, the products or goods referred to in points (d) and (e) of Article 119(1) of Delegated Regulation (EU) 2015/2446 have been transhipped and transported through a country or territory which is not part of the customs territory of the Union, a certification by the customs authority of that country or territory that the products or goods were under customs supervision while in that country or territory and have undergone no handling other than that necessary for their preservation shall be presented for those products and goods on their entry into the customs territory of the Union.

2. The certification required in accordance with paragraph 1 shall be made out on a printout of the fishing logbook referred to in Article 133 of Delegated Regulation (EU) 2015/2446, accompanied by a printout of the transhipment declaration, as appropriate.’.

(25)

The title of Article 220 is replaced by the following:

‘Items of correspondence and goods in postal consignments’.

(26)

In Article 229(1), the words ‘Article 15’ are replaced by the words ‘Article 14’.

(27)

Article 230(2) is replaced by the following:

‘2. The customs authority competent to take a decision shall make available all relevant information at its disposal to the customs authorities of the other Member States regarding the customs-related activities of the holder of the authorisation for centralised clearance.’.

(28)

In Article 251(3), the words ‘Article 166 of Regulation (EU) No 952/2013’ are replaced by ‘Article 166 of the Code’.

(29)

In Article 277(1)(a), the words ‘Article 268’ are replaced by the words ‘Article 275’.

(30)

In the first subparagraph of Article 280(6), the words ‘Article 267’ are replaced by the words ‘Article 274’.

(31)

In Article 291, the subtitle is replaced by the following:

‘(Articles 6(3)(b), 226(3)(a) and 227(2)(a) of the Code)’.

(32)

In Article 294, the subtitle is replaced by the following:

‘(Articles 226(3)(a) and 227(2)(a) of the Code)’.

(33)

In Article 295, the subtitle is replaced by the following:

‘(Article 226(3)(a) of the Code)’.

(34)

Article 306(2) is replaced by the following:

‘2. With respect to the presentation of the MRN of the transit declaration at the customs office of destination, the second paragraph of Article 184 of Delegated Regulation (EU) 2015/2446 shall apply.’.

(35)

In Article 308(2), the words ‘Article 305’ are replaced by the words ‘Article 312’.

(36)

In Article 312(3), the words ‘Article 300’ are replaced by the words ‘Article 307’.

(37)

In Article 313, the subtitle is replaced by the following:

‘(Article 233(4)(a),(b),(c) and (e) of the Code)’.

(38)

In Article 314(2)(a), the words ‘Article 291’ are replaced by the words ‘Article 298’.

(39)

In the second paragraph of Article 319, the words ‘Article 15’ are replaced by the words ‘Article 14’.

(40)

In Article 331, paragraph 3 becomes paragraph 2.

(41)

Article 345(4) is replaced by the following:

‘4. By derogation from paragraph 1, Single Authorisations for Simplified Procedures (SASP) issued in accordance with Regulation (EEC) No 2454/93 and still valid on 1 May 2016 shall remain valid until the respective dates of deployment of the CCI and AES referred to in the Annex to Implementing Decision 2016/578/EU.’

(42)

In Annex A, Title I ‘Formats of the common data requirements for applications and decisions’ is corrected as follows:

(a)

in the row corresponding to data element ‘2/4 Attached documents’, the wording in the columns ‘D.E. format (Type/length)’ and ‘Cardinality’ is replaced by the following:

‘Total number of documents: n..3 +	1x
Document type: an..70 + Document identifier: an..35 + Document date: n8 (yyyymmdd)	999x’;

(b)

in the row corresponding to data element ‘5/3 Goods quantity’, the wording in the column ‘Cardinality’ is replaced by the following:

‘999x

As regards decisions relating to binding information: 1x’;

(c)

in the row corresponding to data element ‘7/2 Type of customs procedures’, in the column ‘Notes’, the following paragraph is added:

‘Where the authorisation is intended to be used for the operation of customs warehouses, the following codes shall be used:

• code ‘XR’ for a public customs warehouse type I,

• code ‘XS’ for a public customs warehouse type II,

• code ‘XU’ for a private customs warehouse.’.

(43)

In Annex B, Title I ‘Formats and cardinality of the common data requirements for declarations and notifications’ is corrected as follows:

(a)

in the row corresponding to data element ‘5/30 Place of acceptance’, the text in the column ‘Notes’ is replaced by the following:

‘Where the place of acceptance is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of acceptance is not coded according to the UN/LOCODE, the country where the place of acceptance is located is identified by the code as defined in Title II for D.E. 3/1 Exporter.’;

(b)

in the rows corresponding to data elements ‘7/9 Identity of means of transport on arrival’, ‘7/14 Identity of active means of transport crossing the border’ and ‘7/16 Identity of passive means of transport crossing the border’, the text in the column ‘Notes’ is replaced by the following

‘The codes defined in Title II for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification.’;

(c)

in the row corresponding to data element ‘8/3 Guarantee reference’, the text in the column ‘D.E. format (Type/length)’ is replaced by the following:

‘GRN: an..24 +

Access code: an..4 +

Currency code: a3 +

Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 +

Customs office of guarantee: an8

OR

Other guarantee reference: an..35+

Access code: an..4 +

Currency code: a3 +

Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 +

Customs office of guarantee: an8’.

(44)

In Annex B, Title II ‘Codes in relation with the common data requirements for declarations and notifications’ is corrected as follows:

(a)

in data element ‘1/1 Declaration type’, for the codes ‘EX’ and ‘IM’, the first sentence of the description is replaced by the following:

‘For trade with countries and territories situated outside of the customs territory of the Union.’;

(b)

data element ‘1/10. Procedure’ is corrected as follows:

(i)

in the description of code ‘68’, the following text is added:

‘Explanation: This code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation.’;

(ii)

the description of code ‘78’ is replaced by the following:

‘Placing of goods under free-zone. (a)’;

(c)

data element ‘1/11. Additional procedure’ is corrected as follows:

(i)

in the section ‘Temporary admission’, the description of code ‘D18’ in the column ‘Procedure’ is replaced by the following:

‘Goods subject to tests, experiments or demonstrations.’;

(ii)

in the section ‘Temporary admission’, the description of code ‘D20’ in the column ‘Procedure’ is replaced by the following:

‘Goods used to carry out tests, experiments or demonstrations without financial gain (six months).’;

(iii)

in the section ‘Other’, the code ‘F42’ in the column ‘Code’ is replaced by the code ‘F44’;

(iv)

in the section ‘Other’, the following rows are inserted after the row relating to code ‘F45’:

‘Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code	F46
Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code	F47’;

(v)

in the section ‘Other’, the following row is inserted after the row relating to code ‘F61’:

‘Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code

F65’;

(d)

data element ‘4/3. Calculation of taxes’ is corrected as follows:

(i)

the name of the data element is replaced by the following:

‘4/3. Calculation of taxes — Tax type’;

(ii)

the description of code ‘A00’ is replaced by the following:

‘Import duty’

(iii)

the description of code ‘C00’ is replaced by the following:

‘Export duty’;

(iv)

the row relating to code ‘C10’ is deleted;

(e)

the name of data element ‘4/8. Calculation of taxes’ is replaced by the following:

‘4/8. Calculation of taxes — Method of payment’.

(45)

In Annex 12-01, in Title I ‘Formats of the common data requirements for the registration of economic operators and other persons’, in the row corresponding to data element ‘11 Date of establishment’, in the column ‘D.E. format (Type/length)’, the text ‘(yyyymmdd)’ is added.

(46)

Annex 12-03 is inserted as set out in Annex I to this Regulation.

(47)

Annex 21-01 is corrected as follows:

(a)

in the row corresponding to data element 3/2, the text in column ‘D.E. name’ is replaced by ‘Exporter Identification N^o’;

(b)

in the row corresponding to data element 3/10, the text in column ‘D.E. name’ is replaced by ‘Consignee Identification N^o’;

(c)

in the row corresponding to data element 3/16, the text in column ‘D.E. name’ is replaced by ‘Importer Identification N^o’;

(d)

in the row corresponding to data element 3/18, the text in column ‘D.E. name’ is replaced by ‘Declarant Identification N^o’;

(e)

in the row corresponding to data element 3/39, the text in column ‘D.E. name’ is replaced by ‘Holder of the authorisation identification n^o’.

(48)

Annex 22-02 is corrected as follows:

(a)

the following printing instruction is added:

‘4. Old versions of the forms may also be used until existing stocks are exhausted or until 1 May 2019, whichever is the earliest.’;

(b)

in the first sentence of Note 4, the word ‘Community’ is replaced by the word ‘Union’.

(49)

Annex 22-06 is replaced by the text in the Annex II to this Regulation.

(50)

In Annex 22-07, the first paragraph under the heading ‘Statement on origin’ is replaced by the following:

‘To be made out on any commercial documents showing the name and full address of the exporter and consignee as well as a description of the products and the date of issue(3).’.

(51)

Annex 22-09 is replaced by the text in Annex III to this Regulation.

(52)

In Annex 22-13, the Hungarian version of the invoice declaration is replaced by the following:

‘A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (¹)) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk preferenciális … (²) származásúak.’.

(53)

In Annex 23-02, the title of the table after paragraph 10 is replaced by the following:

‘LIST OF GOODS REFERRED TO IN ARTICLE 142(6)’.

(54)

In Annex 32-06, the word ‘Front’ is inserted between the heading ‘Union/common transit’ and the first box.

(55)

In Annex 61-03, the first paragraph and the introductory sentence of the second paragraph are replaced by the following:

‘For the purposes of Article 252, the net weight of each consignment of fresh bananas shall be determined by authorised weighers at any place of unloading in accordance with the procedure laid down below.

For the purposes of this Annex and of Article 252, the following definitions shall apply:’.

(56)

In Annex 62-02, the first page of the original and the copy of the ‘Form INF 3 — Returned goods information sheet’ is replaced by the form as set out in Annex IV.

(1)

Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008 (OJ L 303, 31.10.2012, p. 1).’.

(2)

Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).’.

(3)

Where the statement on origin replaces another statement in accordance with paragraphs (2) and (3) Article 101 of Implementing Regulation (EU) 2015/2447, the replacement statement on origin shall bear the mention ‘Replacement statement’ or ‘Attestation de remplacement’ or ‘Comunicación de sustitución’. The replacement shall also indicate the date of issue of the initial statement and all other necessary data in accordance with the second subparagraph of Article 101(1) of Implementing Regulation (EU) 2015/2447.’.