Commission Implementing Regulation (EU) 2019/1026Show full title

CHAPTER II U.K. CUSTOMS DECISIONS SYSTEM

Article 4 U.K. Object and structure of the CDS

1. The CDS shall enable communication between the Commission, Member States, economic operators and other persons for the purposes of submitting and processing applications and decisions referred to in Article 5(1), as well as the management of decisions related to the authorisations, namely, amendments, revocations, annulments and suspensions.

2. The CDS shall consist of the following common components:

(a) an EU trader portal;

(b) a central customs decisions management system (‘central CDMS’);

(c) customer reference services.

3. Member States may create the following national components:

(a) a national trader portal;

(b) a national customs decisions management system (‘national CDMS’).

Article 5 U.K. Use of the CDS

1. The CDS shall be used for the purposes of submitting and processing applications for the following authorisations, as well as the management of decisions related to the applications or authorisations:

(a) authorisation for the simplification of the determination of amounts being part of the customs value of the goods, as referred to in Article 73 of the Code;

(b) authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver, as referred to in Article 95 of the Code;

(c) authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation, as referred to in Article 110 of the Code;

(d) authorisation for the operation of temporary storage facilities, as referred to in Article 148 of the Code;

(e) authorisation to establish regular shipping services, as referred to in Article 120 of Delegated Regulation (EU) 2015/2446;

(f) authorisation for the status of authorised issuer, as referred to in Article 128 of Delegated Regulation (EU) 2015/2446;

(g) authorisation for the regular use of a simplified declaration, as referred to in Article 166(2) of the Code;

(h) authorisation for centralised clearance, as referred to in Article 179 of the Code;

(i) authorisation to lodge a customs declaration through an entry of data in the declarant's records, including for the export procedure, as referred to in Article 182 of the Code;

(j) authorisation for self-assessment, as referred to in Article 185 of the Code;

(k) authorisation for the status of an authorised weigher of bananas, as referred to in Article 155 of Delegated Regulation (EU) 2015/2446;

(l) authorisation for the use of the inward processing procedure, as referred to in Article 211(1)(a) of the Code;

(m) authorisation for the use of the outward processing procedure, as referred to in Article 211(1)(a) of the Code;

(n) authorisation for the use of the end-use procedure, as referred to in Article 211(1)(a) of the Code;

(o) authorisation for the use of the temporary admission procedure, as referred to in Article 211(1)(a) of the Code;

(p) authorisation for the operation of storage facilities for customs warehousing of goods, as referred to in Article 211(1)(b) of the Code;

(q) authorisation for the status of an authorised consignee for TIR operation, as referred to in Article 230 of the Code;

(r) authorisation for the status of an authorised consignor for Union transit, as referred to in Article 233(4)(a) of the Code;

(s) authorisation for the status of an authorised consignee for Union transit, as referred to in Article 233(4)(b) of the Code;

(t) authorisation to use of seals of a special type, as referred to in Article 233(4)(c) of the Code;

(u) authorisation to use a transit declaration with a reduced dataset, as referred to in Article 233(4)(d) of the Code;

(v) authorisation for the use of an electronic transport document as a customs declaration, as referred to in Article 233(4)(e) of the Code.

2. The common components of the CDS shall be used with respect to applications and authorisations referred to in paragraph 1, as well as the management of decisions related to those applications and authorisations where those authorisations or decisions may have an impact in more than one Member State.

3. A Member State may decide that the common components of the CDS may be used with respect to applications and authorisations referred to in paragraph 1, as well as the management of decisions related to those applications and authorisations where those authorisations or decisions have an impact only in that Member State.

4. The CDS shall not be used with respect to applications, authorisations or decisions other than those listed to in paragraph 1.

Article 6 U.K. Authentication and access to the CDS

1. The authentication and access verification of economic operators and other persons for the purposes of access to the common components of the CDS shall be effected using the Uniform User Management and Digital Signatures (UUM&DS) system referred to in Article 14.

For customs representatives to be authenticated and be able to access the common components of the CDS, their empowerment to act in that capacity must be registered in the UUM&DS system or in an identity and access management system set up by a Member State pursuant to Article 18.

2. The authentication and access verification of Member States' officials for the purposes of access to the common components of the CDS shall be effected using the network services provided by the Commission.

3. The authentication and access verification of Commission's staff for the purposes of access to the common components of the CDS shall be effected using the UUM&DS system or the network services provided by the Commission.

Article 7 U.K. EU trader portal

1. The EU trader portal shall be an entry point to the CDS for economic operators and other persons.

2. The EU trader portal shall interoperate with the central CDMS as well as with national CDMS where created by Member States.

3. The EU trader portal shall be used for applications and authorisations referred to in Article 5(1), as well as the management of decisions related to those applications and authorisations where those authorisations or decisions may have an impact in more than one Member State.

4. A Member State may decide that the EU trader portal may be used for applications and authorisations referred to in Article 5(1), as well as the management of decisions related to those applications and authorisations where those authorisations or decisions have an impact only in that Member State.

Where a Member State takes a decision to use the EU trader portal for authorisations or decisions that have an impact only in that Member State, it shall inform the Commission thereof.

Article 8 U.K. Central CDMS

1. The central CDMS shall be used by the customs authorities for processing of the applications and authorisations referred to in Article 5(1), as well as the management of decisions related to those applications and authorisations for the purposes of verifying whether the conditions for the acceptance of an application and for taking a decision are fulfilled.

2. The central CDMS shall interoperate with the EU trader portal, the customer reference services and with the national CDMS, where created by the Member States.

Article 9 U.K. Consultation between the customs authorities using the CDS

A customs authority of a Member State shall use the central CDMS when it needs to consult a customs authority of another Member State before taking a decision regarding the applications or authorisations referred to in Article 5(1).

Article 10 U.K. Customer reference services

The customer reference services shall be used for the central storage of data relating to the authorisations referred to in Article 5(1), as well as decisions related to those authorisations, and shall enable the consultation, replication and validation of those authorisations by other electronic systems established for the purposes of Article 16 of the Code.

Article 11 U.K. National trader portal

1. The national trader portal, where created, shall be an additional entry point to the CDS for economic operators and other persons.

2. With respect to applications and authorisations referred to in Article 5(1), as well as the management of decisions related to those applications and authorisations where those authorisations or decisions may have an impact in more than one Member State, economic operators and other persons may choose to use the national trader portal, where created, or the EU trader portal.

3. The national trader portal shall interoperate with the national CDMS, where created.

4. Where a Member State creates a national trader portal, it shall inform the Commission thereof.

Article 12 U.K. National CDMS

1. A national CDMS, where created, shall be used by the customs authority of the Member State which created it for processing the applications and authorisations referred to in Article 5(1), as well as the management of decisions related to those applications and authorisations for the purposes of verifying whether the conditions for the acceptance of an application and for taking a decision are fulfilled.

2. The national CDMS shall interoperate with the central CDMS for the purposes of consultation between the customs authorities as referred to in Article 9.

Article 13 U.K. Migration of data relating to authorisations to the CDS

1. The data relating to authorisations referred to in Article 5(1) where those authorisations were issued as of 1 May 2016 or granted according to Article 346 of Commission Implementing Regulation (EU) 2015/2447(1) and may have an impact in more than one Member State, shall be migrated and stored in the CDS if such authorisations are valid on the date of migration. The migration shall take place by 1 May 2019 at the latest.

A Member State may decide to apply the first subparagraph also to authorisations referred to in Article 5(1) that have an impact only in that Member State.

2. The customs authorities shall ensure that the data to be migrated in accordance with paragraph 1 comply with the data requirements laid down in Annex A to Delegated Regulation (EU) 2015/2446 and Annex A to Implementing Regulation (EU) 2015/2447. For that purpose, they may request the necessary information from the holder of the authorisation.

(1)

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558).