Commission Delegated Regulation (EU) 2015/2446Show full title

1. Introductory Text

2. TITLE I GENERAL PROVISIONS

   1. CHAPTER 1 Scope of the customs legislation, mission of customs and definitions

      1. Article 1. Definitions

   2. CHAPTER 2 Rights and obligations of persons with regard to the customs legislation

      1. Section 1 Provision of information

      2. Subsection 1 Common data requirements for data exchange and storage

         1. Article 2. Common data requirements(Article 6(2) of the Code)

      3. Subsection 2 Registration of persons with the customs authorities

         1. Article 3. Data content of EORI record(Article 6(2) of the Code)

         2. Article 4. Submission of particulars for EORI registration(Article 6(4) of the Code)

         3. Article 5. Economic operators not established in the customs territory of the Union(Article 22(2) and 9(2) of the Code)

         4. Article 6. Persons other than economic operators(Article 9(3) of the Code)

         5. Article 7. Invalidation of an EORI number(Article 9(4) of the Code)

      4. Section 2 Decisions relating to the application of the customs legislation

      5. Subsection 0 Means for the exchange of information used for applications and decisions for which the relevant data requirements are not set out in Annex A

         1. Article 7a. Applications and decisions made by means other than electronic data-processing techniques (Article 6(3)(a) of the Code)

      6. Subsection 1 Right to be heard

         1. Article 8. Period for the right to be heard(Article 22(6) of the Code)

         2. Article 9. Means for the communication of the grounds(Article 6(3)(a) of the Code)

         3. Article 10. Exceptions to the right to be heard(Article 22(6), 2nd subparagraph of the Code)

      7. Subsection 2 General rules on decisions taken upon application

         1. Article 11. Conditions for the acceptance of an application(Article 22(2) of the Code)

         2. Article 12. Customs authority competent to take the decision(Article 22(1) of the Code)

         3. Article 13. Extension of the time-limit for taking a decision(Article 22(3) of the Code)

         4. Article 14. Date of effect(Article 22(4) and (5) of the Code)

         5. Article 15. Re-assessment of a decision(Article 23(4)(a) of the Code)

         6. Article 16. Suspension of a decision(Article 23(4)(b) of the Code)

         7. Article 17. Period of suspension of a decision(Article 23(4)(b) of the Code)

         8. Article 18. End of the suspension(Article 23(4)(b) of the Code)

      8. Subsection 3 Decisions relating to binding information

         1. Article 19. Application for a decision relating to binding information(Article 22(1), 3rd subparagraph and Article 6(3)(a) of the Code)

         2. Article 20. Time-limits(Article 22(3) of the Code)

         3. Article 21. Notification of BOI decisions(Article 6(3)(a) of the Code)

         4. Article 22. Limitation of application of rules on re-assessment and suspension(Article 23(4) of the Code)

      9. Section 3 Authorised economic operator

      10. Subsection 1 Benefits resulting from the status of authorised economic operator

          1. Article 23. Facilitations regarding pre-departure declarations(Article 38(2)(b) of the Code)

          2. Article 24. More favourable treatment regarding risk assessment and control(Article 38(6) of the Code)

          3. Article 25. Exemption from favourable treatment(Article 38(6) of the Code)

      11. Subsection 2 Application for the status of authorised economic operator

          1. Article 26. Conditions for the acceptance of an application for the status of AEO(Article 22(2) of the Code)

          2. Article 27. Competent customs authority(Third subparagraph of Article 22(1) of the Code)

          3. Article 28. Time-limit for taking decisions(Article 22(3) of the Code)

          4. Article 29. Date of effect of the AEO authorisation(Article 22(4) of the Code)

          5. Article 30. Legal effects of suspension(Article 23(4)(b) of the Code)

3. TITLE II FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED

   1. CHAPTER 1 Origin of goods

      1. Section 1 Non-preferential origin

         1. Article 31. Goods wholly obtained in a single country or territory(Article 60(1) of the Code)

         2. Article 32. Goods the production of which involves more than one country or territory(Article 60(2) of the Code)

         3. Article 33. Processing or working operations which are not economically justified(Article 60(2) of the Code)

         4. Article 34. Minimal operations(Article 60(2) of the Code)

         5. Article 35. Accessories, spare parts or tools(Article 60 of the Code)

         6. Article 36. Neutral elements and packing(Article 60 of the Code)

      2. Section 2 Preferential origin

         1. Article 37. Definitions

      3. Subsection 1 Issue or making out of proofs of origin

         1. Article 38. Means for applying for and the issuing of Information Certificates INF 4(Article 6(3)(a) of the Code)

         2. Article 39. Means for applying for and the issuing of approved exporter authorisations(Article 6(3)(a) of the Code)

         3. Article 40. Means for applying to become a registered exporter and for exchanging information with registered exporters (Article 6(3)(a) of the Code)

      4. Subsection 2 Definition of the concept of originating products applicable within the framework of the GSP of the union

         1. Article 41. General principles(Article 64(3) of the Code)

         2. Article 42. Principle of territoriality(Article 64(3) of the Code)

         3. Article 43. Non-manipulation(Article 64(3) of the Code)

         4. Article 44. Wholly obtained products(Article 64(3) of the Code)

         5. Article 45. Sufficiently worked or processed products(Article 64(3) of the Code)

         6. Article 46. Averages(Article 64(3) of the Code)

         7. Article 47. Insufficient working or processing(Article 64(3) of the Code)

         8. Article 48. General tolerance(Article 64(3) of the Code)

         9. Article 49. Unit of qualification(Article 64(3) of the Code)

         10. Article 50. Accessories, spare parts and tools(Article 64(3) of the Code)

         11. Article 51. Sets(Article 64(3) of the Code)

         12. Article 52. Neutral elements(Article 64(3) of the Code)

      5. Subsection 3 Rules on cumulation and management of stocks of materials applicable within the framework of the GSP of the Union

         1. Article 53. Bilateral cumulation(Article 64(3) of the Code)

         2. Article 54. Cumulation with Norway, Switzerland or Turkey(Article 64(3) of the Code)

         3. Article 55. Regional cumulation(Article 64(3) of the Code)

         4. Article 56. Extended cumulation(Article 64(3) of the Code)

         5. Article 57. Application of bilateral cumulation or cumulation with Norway, Switzerland or Turkey in combination with regional cumulation(Article 64(3) of the Code)

         6. Article 58. Accounting segregation of Union exporters’ stocks of materials(Article 64(3) of the Code)

      6. Subsection 4 Definition of the concept of originating products applicable within the framework of the rules of origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories

         1. Article 59. General requirements(Article 64(3) of the Code)

         2. Article 60. Wholly obtained products(Article 64(3) of the Code)

         3. Article 61. Sufficiently worked or processed products(Article 64(3) of the Code)

         4. Article 62. Insufficient working or processing(Article 64(3) of the Code)

         5. Article 63. Unit of qualification(Article 64(3) of the Code)

         6. Article 64. General tolerance(Article 64(3) of the Code)

         7. Article 65. Accessories, spare parts and tools(Article 64(3) of the Code)

         8. Article 66. Sets(Article 64(3) of the Code)

         9. Article 67. Neutral elements(Article 64(3) of the Code)

      7. Subsection 5 Territorial requirements applicable within the framework of the Rules of Origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories

         1. Article 68. Principle of territoriality(Article 64(3) of the Code)

         2. Article 69. Direct transport(Article 64(3) of the Code)

         3. Article 70. Exhibitions(Article 64(3) of the Code)

   2. CHAPTER 2 Value of goods for customs purposes

      1. Article 71. Simplification(Article 73 of the Code)

4. TITLE III CUSTOMS DEBT AND GUARANTEES

   1. CHAPTER 1 Incurrence of a customs debt

      1. Section 1 Provisions common to customs debts incurred on import and export

      2. Subsection 1 Rules for calculation of the amount of import or export duty

         1. Article 72. Calculation of the amount of import duty on processed products resulting from inward processing(Article 86(3) of the Code)

         2. Article 73. Application of the provisions on end-use procedure to processed products resulting from inward processing(Article 86(3) of the Code)

         3. Article 74. Application of the preferential tariff treatment to goods placed under inward processing(Article 86(3) of the Code)

         4. Article 75. Specific import duty on processed products resulting from outward processing or replacement products(Article 86(5) of the Code)

         5. Article 76. Derogation for the calculation of the amount of import duty on processed products resulting from inward processing (Article 86(3) and 86(4) of the Code)

      3. Subsection 2 Time-limit for establishing the place where the customs debt is incurred

         1. Article 77. Time-limit for establishing the place where the customs debt is incurred under Union transit(Article 87(2) of the Code)

         2. Article 78. Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the TIR Convention(Article 87(2) of the Code)

         3. Article 79. Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the ATA Convention or the Istanbul Convention(Article 87(2) of the Code)

         4. Article 80. Time-limit for establishing the place where the customs debt is incurred in cases other than transit(Article 87(2) of the Code)

   2. CHAPTER 2 Guarantee for a potential or existing customs debt

      1. Section 1 General provisions

         1. Article 81. Cases where no guarantee shall be required for goods placed under the temporary admission procedure(Article 89(8)(c) of the Code)

         2. Article 82. Guarantee in the form of an undertaking by a guarantor(Article 94, 22(4) and 6(3)(a) of the Code)

         3. Article 83. Forms of guarantee other than a cash deposit or an undertaking given by a guarantor(Article 92(1)(c) of the Code)

      2. Section 2 Comprehensive guarantee and guarantee waiver

         1. Article 84. Reduction of the level of the comprehensive guarantee and guarantee waiver(Article 95(2) of the Code)

      3. Section 3 Provisions for the Union transit procedure and the procedure under the Istanbul and the ATA Convention

         1. Article 85. Release of the guarantor's obligations under the Union transit procedure(Articles 6(2), 6(3)(a) and 98 of the Code)

         2. Article 86. Claim for payment against a guaranteeing association for goods covered by ATA carnet and notification of the non-discharge of CPD carnets to a guaranteeing association under the procedure of the ATA Convention or Istanbul Convention(Articles 6(2), 6(3)(a) and 98 of the Code)

   3. CHAPTER 3 Recovery and payment of duty and repayment and remission of the amount of import and export duty

      1. Section 1 Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts

      2. Subsection 1 Notification of the customs debt and claim for payment from guaranteeing association

         1. Articles 87. Means of notification of the customs debt(Article 6(3)(a) of the Code)

         2. Article 88. Exemption from notification of the customs debt(Article 102(1)(d) of the Code)

      3. Section 2 Payment of the amount of import or export duty

         1. Article 89. Suspension of the time-limit for payment in case of application for remission(Article 108(3)(a) of the Code)

         2. Article 90. Suspension of the time-limit for payment in the case of goods that are to be confiscated, destroyed or abandoned to the State(Article 108(3)(b) of the Code)

         3. Article 91. Suspension of the time-limit for payment in the case of customs debts incurred through non-compliance(Article 108(3)(c) of the Code)

      4. Section 3 Repayment and remission

      5. Subsection 1 General provisions and procedure

         1. Article 92. Application for repayment or remission(Articles 6(3)(a), 22(1) and 103 of the Code)

         2. Article 93. Supplementary information where goods are situated in another Member State(Articles 6(2) and 6(3)(a) of the Code)

         3. Article 94. Means of notification of the decision on repayment or remission(Article 6(3)(a) of the Code)

         4. Article 95. Common data requirements related to formalities where goods are located in another Member State(Article 6(2) of the Code)

         5. Article 96. Means for sending information on the completion of formalities where goods are located in another Member State(Article 6(3)(a) of the Code)

         6. Article 97. Extension of the time-limit for taking a decision on repayment or remission (Article 22(3) of the Code)

      6. Subsection 2 Decisions to be taken by the Commission

         1. Article 98. Transmission of the file to the Commission for a decision(Article 116(3) of the Code)

         2. Article 99. Right for the person concerned to be heard(Article 116(3) of the Code)

         3. Article 100. Time-limits(Article 116(3) of the Code)

         4. Article 101. Notification of the decision(Article 116(3) of the Code)

         5. Article 102. Consequences of a failure to take or notify a decision(Article 116(3) of the Code)

   4. CHAPTER 4 Extinguishment of a customs debt

      1. Article 103. Failures which have no significant effect on the correct operation of a customs procedure(Article 124(1)(h)(i) of the Code)

5. TITLE IV GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION

   1. CHAPTER 1 Entry summary declaration

      1. Article 104. Waiver from the obligation to lodge an entry summary declaration(Article 127(2)(b) of the Code)

      2. Article 105. Time-limits for lodging the entry summary declaration in case of transport by sea(Article 127(3) and (7) of the Code)

      3. Article 106. Time limits for lodging the entry summary declaration in case of transport by air (Article 127(2)(b), (3),(6) and (7) of the Code)

      4. Article 107. Time-limits for lodging the entry summary declaration in case of transport by rail(Article 127(3) and (7) of the Code)

      5. Article 108. Time-limits for lodging the entry summary declaration in case of transport by road(Article 127(3) and (7) of the Code)

      6. Article 109. Time-limits for lodging the entry summary declaration in case of transport by inland waterways(Article 127(3) and (7) of the Code)

      7. Article 110. Time-limits for lodging the entry summary declaration in case of combined transportation(Article 127(3) and (7) of the Code)

      8. Article 111. Time-limits for lodging the entry summary declaration in case of force majeure(Article 127(3) and (7) of the Code)

      9. Article 112. Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by sea or inland waterways(Article 127(6) of the Code)

      10. Article 113. Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by air(Article 127(6) of the Code)

      11. Article 113a. Provision of particulars of the entry summary declaration by other persons (Article 127 (6) of the Code)

   2. CHAPTER 2 Arrival of goods

      1. Article 114. Trade with special fiscal territories (Article 1(3) of the Code)

      2. Article 115. Approval of a place for the presentation of goods to customs and temporary storage (Articles 139(1) and 147(1) of the Code)

      3. Article 116. Records(Article 148(4) of the Code)

      4. Article 117. Retail sale(Article 148(1) of the Code)

      5. Article 118. Other cases of movement of goods in temporary storage(Article 148(5)(c) of the Code)

6. TITLE V GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

   1. CHAPTER 1 Customs status of goods

      1. Section 1 General provisions

         1. Article 119. Presumption of customs status(Articles 153(1) and 155(2) of the Code)

      2. Section 2 Regular shipping service for customs purposes

         1. Article 120. Authorisation to establish regular shipping services(Article 155(2) of the Code)

         2. Article 121. Registration of vessels and ports(Articles 22(4) and 155(2) of the Code)

         3. Article 122. Unforeseen circumstances during the transport by regular shipping services(Articles 153(1) and 155(2) of the Code)

         4. Article 122a. RSS information and communications system (Article 155(2) of the Code)

      3. Section 3 Proof of the customs status of Union goods

      4. Subsection 1 General provisions

         1. Article 123. Period of validity of a T2L, T2LF or a customs goods manifest(Article 22(5) of the Code)

         2. Article 124. Means of communication of the MRN of a T2L, T2LF or a customs goods manifest(Article 6(3)(a) of the Code)

         3. Article 124a. Proof of the customs status of Union goods by means of a ‘ T2L ’ or ‘ T2LF ’ document (Articles 6(2), 6(3)(a) and 153(2) of the Code)

      5. Subsection 2 Proofs submitted by means other than electronic data-processing techniques

         1. Article 125. Proof of the customs status of Union goods for travellers other than economic operators(Article 6(3)(a) of the Code)

         2. Article 126. Proof of the customs status of Union goods by production of an invoice or transport document(Articles 6(2) and 6(3)(a) of the Code)

         3. Article 126a. Proof of the customs status of Union goods by production of a shipping company's manifest (Articles 6(2) and 6(3)(a) of the Code)

         4. Article 127. Proof of the customs status of Union goods in TIR or ATA carnets or NATO forms 302 or EU forms 302

      6. Subsection 3 Proof of the customs status of Union goods issued by an authorised issuer

         1. Article 128. Facilitation for issuing a means of proof by an authorised issuer(Article 153(2) of the Code)

         2. Article 128a. Formalities when issuing a ‘T2L’ or ‘T2LF’ document, an invoice or transport document by an authorised issuer (Articles 6(2) and 6(3)(a) of the Code)

         3. Article 128b. Facilitations for an authorised issuer (Article 6(3)(a) of the Code)

         4. Article 128c. Authorisation to draw up the shipping company's manifest after departure (Article 153(2) of the Code)

         5. Article 128d. Conditions to be authorised to draw up the shipping company's manifest after departure (Articles 6(3)(a) and 153(2) of the Code)

      7. Subsection 4 Specific provisions concerning products of sea-fishing and goods obtained from such products

         1. Article 129. The customs status of products of sea-fishing and goods obtained from such products(Article 153(2) of the Code)

         2. Article 130. The proof of customs status of products of sea-fishing and goods obtained from such products(Articles 6(2) and 6(3)(a) of the Code)

         3. Article 131. Transhipment (Article 6(3)(a) of the Code)

         4. Article 132. Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union(Article 6(3)(a) of the Code)

         5. Article 133. Products and goods transhipped and transported through a country or territory which is not part of the customs territory of the Union (Article 6(2) and (3)(a) of the Code)

   2. CHAPTER 2 Placing goods under a customs procedure

      1. Section 1 General provisions

         1. Article 134. Customs declarations in trade with special fiscal territories (Article 1(3) of the Code)

         2. Article 135. Oral declaration for release for free circulation(Article 158(2) of the Code)

         3. Article 136. Oral declaration for temporary admission and re-export(Article 158(2) of the Code)

         4. Article 137. Oral declaration for export(Article 158(2) of the Code)

         5. Article 138. Goods deemed to be declared for release for free circulation in accordance with Article 141(Article 158(2) of the Code)

         6. Article 139. Goods deemed to be declared for temporary admission, transit or re-export in accordance with Article 141 (Article 158(2) of the Code)

         7. Article 140. Goods deemed to be declared for export in accordance with Article 141(Article 158(2) of the Code)

         8. Article 141. Acts deemed to be a customs declaration or a re-export declaration (Article 158(2) of the Code)

         9. Article 142. Goods which cannot be declared orally or in accordance with Article 141(Article 158(2) of the Code)

         10. Article 143. Paper-based customs declarations(Article 158(2) of the Code)

         11. Article 143a. Declaration for release for free circulation of consignments of low value (Article 6(2) of the Code)

         12. Article 144. Customs declaration for goods in postal consignments (Article 6(2) of the Code)

      2. Section 2 Simplified customs declarations

         1. Article 145. Conditions for authorisation of regular use of simplified customs declarations(Article 166(2) of the Code)

         2. Article 146. Supplementary declaration (Article 167(1) of the Code)

         3. Article 147. Time limit for the declarant to be in possession of the supporting documents in the case of supplementary declarations

      3. Section 3 Provisions applying to all customs declarations

         1. Article 148. Invalidation of a customs declaration after release of the goods(Article 174(2) of the Code)

      4. Section 4 Other simplifications

         1. Article 149. Conditions for granting authorisations for centralised clearance(Article 179(1) of the Code)

         2. Article 150. Conditions for granting authorisations for entry in the declarant's records(Article 182(1) of the Code)

         3. Article 151. Conditions for granting authorisations for self-assessment(Article 185(1) of the Code)

         4. Article 152. Customs formalities and controls under self-assessment(Article 185(1) of the Code)

   3. CHAPTER 3 Release of goods

      1. Article 153. Release not conditional upon provision of a guarantee(Article 195(2) of the Code)

      2. Article 154. Notification of the release of the goods(Article 6(3)(a) of the Code)

7. TITLE VI RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY

   1. CHAPTER 1 Release for free circulation

      1. Article 155. Authorisation for the drawing up of banana weighing certificates(Article 163(3) of the Code)

      2. Article 156. Time-limit(Article 22(3) of the Code)

      3. Article 157. Means of communication of the banana weighing certificate(Articles 6(2) and 6(3)(a) of the Code)

   2. CHAPTER 2 Relief from import duty

      1. Section 1 Returned goods

         1. Article 158. Goods considered to be returned in the state in which they were exported(Article 203(5) of the Code)

         2. Article 159. Goods which on export benefited from measures laid down under the common agricultural policy(Article 204 of the Code)

         3. Article 160. Means of communication of information sheet INF 3(Article 6(3)(a) of the Code)

8. TITLE VII SPECIAL PROCEDURES

   1. CHAPTER 1 General provisions

      1. Section 1 Application for an authorisation

         1. Article 161. Applicant established outside the customs territory of the Union(Article 211(3)(a) of the Code)

         2. Article 162. Place for submitting an application where the applicant is established outside the customs territory of the Union(Article 22(1) of the Code)

         3. Article 163. Application for an authorisation based on a customs declaration(Articles 6(1), 6(2), 6(3)(a) and 211(1) of the Code)

         4. Article 164. Application for renewal or amendment of an authorisation(Article 6(3)(a) of the Code)

         5. Article 165. Supporting document for an oral customs declaration for temporary admission(Articles 6(2), 6(3)(a) and 211(1) of the Code)

      2. Section 2 Taking a decision on the application

         1. Article 166. Examination of the economic conditions(Article 211(3) and (4) of the Code)

         2. Article 167. Cases in which the economic conditions are deemed to be fulfilled for inward processing(Article 211(5) of the Code)

         3. Article 168. Calculation of the amount of import duty in certain cases of inward processing (Article 86(4) of the Code)

         4. Article 169. Authorisation for the use of equivalent goods(Articles 223(1) and (2) and 223(3)(c) of the Code)

         5. Article 170. Processed products or goods placed under inward processing IM/EX(Article 211(1) of the Code)

         6. Article 171. Time-limit for taking a decision on an application for an authorisation referred to in Article 211(1) of the Code(Article 22(3) of the Code)

         7. Article 172. Retroactive effect(Article 22(4) of the Code)

         8. Article 173. Validity of an authorisation(Article 22(5) of the Code)

         9. Article 174. Time-limit for the discharge of a special procedure(Article 215(4) of the Code)

         10. Article 175. Bill of discharge(Articles 6(2), 6(3)(a) and 211(1) of the Code)

         11. Article 176. Standardised exchange of information and obligations of the holder of an authorisation for the use of a processing procedure(Article 211(1) of the Code)

         12. Article 177. Storage of Union goods together with non-Union goods in a storage facility (Article 211(1) of the Code)

         13. Article 177a. Mixed storage of products subject to customs supervision under end-use (Article 211(1) of the Code)

      3. Section 3 Other provisions

         1. Article 178. Records(Articles 211(1) and 214(1) of the Code)

         2. Article 179. Movement of goods between different places in the customs territory of the Union(Article 219 of the Code)

         3. Article 180. Usual forms of handling(Article 220 of the Code)

         4. Article 181. Standardised exchange of information(Article 6(2) of the Code)

         5. Article 182. Customs status of animals born of animals placed under a special procedure(Article 153(3) of the Code)

         6. Article 183. Waiver from the obligation to lodge a supplementary declaration(Article 167(2)(b) of the Code)

   2. CHAPTER 2 Transit

      1. Section 1 External and internal transit procedure

         1. Article 184. Means of communication of the MRN of a transit operation and of the MRN of a TIR operation to the customs authorities(Article 6(3)(a) of the Code)

         2. Article 185. Transit accompanying document and transit/security accompanying document(Article 6(2) of the Code)

         3. Article 186. Applications for the status of authorised consignee for TIR operations(Article 22(1) 3rd subparagraph of the Code)

         4. Article 187. Authorisations for the status of authorised consignee for TIR operations(Article 230 of the Code)

      2. Section 2 External and internal Union transit procedure

         1. Article 188. Special fiscal territories(Article 1(3) of the Code)

         2. Article 189. Application of the external transit procedure in specific cases (Article 226(2) of the Code)

         3. Article 190. Receipt endorsed by the customs office of destination(Article 6(3)(a) of the Code)

         4. Article 191. General provisions on authorisations of simplifications(Article 233(4) of the Code)

         5. Article 192. Applications for the status of authorised consignor for placing goods under the Union transit procedure(Article 22(1) 3rd subparagraph of the Code)

         6. Article 193. Authorisations for the status of authorised consignor for placing goods under the Union transit procedure (Article 233(4)(a) of the Code)

         7. Article 194. Applications for the status of authorised consignee for receiving goods moved under the Union transit procedure(Article 22(1) 3rd subparagraph of the Code)

         8. Article 195. Authorisations for the status of authorised consignee for receiving goods moved under the Union transit procedure (Article 233(4)(b) of the Code)

         9. Article 196. Receipt issued by authorised consignee(Article 6(3)(a) of the Code)

         10. Article 197. Authorisation for use of seals of a special type (Article 233(4)(c) of the Code)

         11. Article 197a. Applications for the use of seals of special type (Article 22(1) 3rd subparagraph of the Code)

         12. Article 198. Authorisation for the use of a transit declaration with reduced data requirements(Article 233(4)(d) of the Code)

         13. Article 199. Authorisations for the use of an electronic transport document as a transit declaration for air transport(Article 233(4)(e) of the Code)

         14. Article 200. Authorisations for the use of an electronic transport document as a transit declaration for maritime transport(Article 233(4)(e) of the Code)

   3. CHAPTER 3 Customs warehousing

      1. Article 201. Retail sale(Article 211(1)(b) of the Code)

      2. Article 202. Specially equipped storage facilities(Article 211(1)(b) of the Code)

      3. Article 203. Type of storage facilities(Article 211(1)(b) of the Code)

   4. CHAPTER 4 Specific use

      1. Section 1 Temporary admission

      2. Subsection 1 General provisions

         1. Article 204. General provisions(Article 211(1)(a) of the Code)

         2. Article 205. Place for submitting an application(Article 22(1) of the Code)

         3. Article 206. Temporary admission with partial relief from import duty(Articles 211(1) and 250(2)(d) of the Code)

      3. Subsection 2 Means of transport, pallets and containers including their accessories and equipment

         1. Article 207. General provisions(Article 211(3) of the Code)

         2. Article 208. Pallets(Article 250(2)(d) of the Code)

         3. Article 209. Spare parts, accessories and equipment for pallets(Article 250(2)(d) of the Code)

         4. Article 210. Containers(Articles 18(2) and 250(2)(d) of the Code)

         5. Article 211. Spare parts, accessories and equipment for containers(Article 250(2)(d) of the Code)

         6. Article 212. Conditions for granting total relief from import duty for means of transport(Article 250(2)(d) of the Code)

         7. Article 213. Spare parts, accessories and equipment for non-Union means of transport(Article 250(2)(d) of the Code)

         8. Article 214. Conditions for granting total relief from import duty to persons established in the customs territory of the Union(Article 250(2)(d) of the Code)

         9. Article 215. Use of means of transport by natural persons who have their habitual residence in the customs territory of the Union(Article 250(2)(d) of the Code)

         10. Article 216. Relief from import duty in respect of means of transport in other cases(Article 250(2)(d) of the Code)

         11. Article 217. Time-limits for discharge of the temporary admission procedure in the case of means of transport and containers(Article 215(4) of the Code)

         12. Article 218. Time-limits for re-export in the case of professional hire services(Articles 211(1) and 215(4) of the Code)

      4. Subsection 3 Goods other than means of transport, pallets and containers

         1. Article 219. Personal effects and goods for sports purposes imported by travellers(Article 250(2)(d) of the Code)

         2. Article 220. Welfare material for seafarers(Article 250(2)(d) of the Code)

         3. Article 221. Disaster relief material(Article 250(2)(d) of the Code)

         4. Article 222. Medical, surgical and laboratory equipment(Article 250(2)(d) of the Code)

         5. Article 223. Animals(Article 250(2)(d) of the Code)

         6. Article 224. Goods for use in frontier zones(Article 250(2)(d) of the Code)

         7. Article 225. Sound-, image- or data-carrying media and publicity material(Article 250(2)(d) of the Code)

         8. Article 226. Professional equipment(Article 250(2)(d) of the Code)

         9. Article 227. Pedagogic material and scientific equipment(Article 250(2)(d) of the Code)

         10. Article 228. Packings(Article 250(2)(d) of the Code)

         11. Article 229. Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles(Article 250(2)(d) of the Code)

         12. Article 230. Special tools and instruments(Article 250(2)(d) of the Code)

         13. Article 231. Goods used to carry out tests or subject to tests(Article 250(2)(d) of the Code)

         14. Article 232. Samples(Article 250(2)(d) of the Code)

         15. Article 233. Replacement means of production(Article 250(2)(d) of the Code)

         16. Article 234. Goods for events or for sale in certain situations(Article 250(2)(d) of the Code)

         17. Article 235. Spare parts, accessories and equipment(Article 250(2)(d) of the Code)

         18. Article 235a. Goods to be moved or used in the context of military activities

         19. Article 236. Other goods(Article 250(2)(d) of the Code)

         20. Article 237. Special time-limits for discharge(Article 215(4) of the Code)

      5. Subsection 4 Operation of the procedure

         1. Article 238. Particulars to be included in the customs declaration(Article 6(2) of the Code)

      6. Section 2 End-use

         1. Article 239. Obligation of the holder of the end-use authorisation(Article 211(1)(a) of the Code)

   5. CHAPTER 5 Processing

      1. Article 240. Authorisation(Article 211 of the Code)

      2. Article 241. Particulars to be included in the customs declaration for inward processing(Article 6(2) of the Code)

      3. Article 242. Outward processing IM/EX(Article 211(1) of the Code)

      4. Article 243. Repair under outward processing(Article 211(1) of the Code)

9. TITLE VIII GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION

   1. CHAPTER 1 Formalities prior to the exit of goods

      1. Article 244. Time-limit for the lodging of pre-departure declarations(Article 263(1) of the Code)

      2. Article 245. Waiver from the obligation to lodge a pre-departure declaration(Article 263(2)(b) of the Code)

   2. CHAPTER 2 Formalities on exit of goods

      1. Article 246. Means for the exchange of information in cases of presentation of goods at the customs office of exit(Article 6(3)(a) of the Code)

      2. Article 247. Means for providing evidence that the goods have left the customs territory of the Union(Article 6(3)(a) of the Code)

   3. CHAPTER 3 Export and re-export

      1. Article 248. Invalidation of the customs declaration or the re-export declaration(Article 174 of the Code)

      2. Article 249. Means for the retrospective lodgement of an export or re-export declaration(Article 6(3)(a) of the Code)

10. TITLE IX FINAL PROVISIONS

    1. Article 250. Re-assessment of authorisations already in force on 1 May 2016

    2. Article 251. Validity of authorisations already in force on 1 May 2016

    3. Article 252. Validity of decisions on binding information already in force on 1 May 2016

    4. Article 253. Validity of decisions granting deferment of payment already in force on 1 May 2016

    5. Article 254. Use of authorisations and decisions already in force on 1 May 2016

    6. Article 255. Transitional provisions on the use of seals

    7. Article 256. This Regulation shall enter into force on the twentieth day...

11. Signature

12. ATTACHMENTS

    1. TABLE OF CONTENTS

    2. ANNEX A

    3. ANNEX B

    4. ANNEX B-01

    5. ANNEX B-02

    6. ANNEX B-03

    7. ANNEX B-04

    8. ANNEX B-05

    9. ANNEX 12-01

    10. ANNEX 22-01

    11. ANNEX 22-02

    12. ANNEX 22-03

    13. ANNEX 22-04

    14. ANNEX 22-05

    15. ANNEX 22-11

    16. ANNEX 22-13

    17. ANNEX 32-01

    18. ANNEX 32-02

    19. ANNEX 32-03

    20. ANNEX 32-04

    21. ANNEX 32–05

    22. ANNEX 33-01

    23. ANNEX 33-02

    24. ANNEX 33-03

    25. ANNEX 33-04

    26. ANNEX 33-05

    27. ANNEX 33-06

    28. ANNEX 33-07

    29. ANNEX 52-01

    30. ANNEX 61-01

    31. ANNEX 62-01

    32. ANNEX 71-01

    33. ANNEX 71-02

    34. ANNEX 71-03

    35. ANNEX 71-04

    36. ANNEX 71-05

    37. ANNEX 71-06

    38. ANNEX 72-03

    39. ANNEX 90