Commission Delegated Regulation (EU) 2020/760Show full title

Article 10 Proof of the reference quantity

1. The reference quantity shall be established on the basis of a certified print out of the customs declaration finalized for release for free circulation. The customs declaration shall refer to the products mentioned on the invoice referred to in Article 145 of Commission Implementing Regulation (EU) 2015/2447(1), and shall indicate, depending on the requirements of each Member State, whether the licence applicant is a declarant as referred to in Article 5(15) of Regulation (EU) No 952/2013 or an importer as referred to in Group 3 of Chapter 3 of Title I of Annex B to Delegated Regulation (EU) 2015/2446 and in Group 3 of Title II of that Annex.

2. The operator shall ensure that the customs declaration for free circulation in the Union that it uses to establish the reference quantity contains the number of the invoice referred to in Article 145 of Implementing Regulation (EU) 2015/2447. Operators shall also present the invoice to the licence issuing authorities for establishing its reference quantity. The invoice shall include at least:

(a) the name of the importer or declarant;

(b) product description associated with its 8-digit CN Code;

(c) the invoice number.

3. Licence issuing authorities shall compare the information on invoices, import licences and customs declarations. The documents shall not contain discrepancies as regards the importer’s or declarant’s identity, product description and invoice number. The verifications of those documents shall be made based on Member States’ risk analysis.

4. The licence issuing authority may decide that the invoices be submitted in electronic format.

5. The certified print out of the customs declaration referred to in paragraph 1 may be replaced by electronic submission of customs data by the customs authority to the licence issuing authority, according to the procedures and methods set out in Article 14 of Implementing Regulation (EU) 2016/1239. Licence issuing authorities and customs authorities may provide for simplified electronic formats for the documents and procedures referred to in this paragraph.

6. Where an operator proves, to the satisfaction of the Member State competent authority that the quantity of products it released for free circulation in any of the 12-month periods referred to in Article 9 was affected by sanitary or phytosanitary measures put in place by the exporting country or by the Union, it shall be allowed to use the previous 12-month period not affected by those measures to establish the reference quantity.

(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).