Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).
Modified by
Commission Regulation (EC) No 444/2002of 11 March 2002amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001(Text with EEA relevance), 302R0444, March 12, 2002
Corrected by
Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 301R0993R(01), June 28, 2001
Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 301R0993R(05), September 26, 2001
Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 301R0993R(07), September 1, 2004
Commission Regulation (EC) No 993/2001of 4 May 2001amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance)THE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Community,Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs CodeOJ L 302, 19.10.1992, p. 1., as last amended by European Parliament and Council Regulation (EC) No 2700/2000OJ L 311, 12.12.2000, p. 17., and in particular Article 247 thereof,Whereas:(1)Legal provisions serving to develop, complete and where appropriate to update the existing legal framework for the computerised transit system, to ensure the homogenous and reliable operation of the full computerised transit procedure, should be introduced into Commission Regulation (EEC) No 2454/93OJ L 253, 11.10.1993, p. 1., as last amended by Regulation (EC) No 2787/2000OJ L 330, 27.12.2000, p. 1..(2)The exchange of information between the customs authorities at offices of departure and offices of transit using information technology and computer networks will follow a more effective control on the transit operations, while at the same time relieving carriers from the formality of presenting the transit advice note to each office of transit.(3)For the monitoring of the use of the comprehensive guarantee and guarantee waiver it is necessary to establish a presumed amount of duties and other charges involved in each transit operation in the cases where the data needed for this calculation is not available. However the customs authorities should be empowered to assess a different figure on the basis of other information that may be known to them.(4)For guarantees monitored by the computerised transit system it should be possible to dispense with the presentation of paper guarantee documents to the office of departure.(5)For the computerised control of the individual guarantee by means of vouchers it is appropriate oblige the guarantor to provide the office of guarantee with any required information on vouchers issued.(6)To maximise the benefits attainable from the computerised transit system by the customs authorities and economic operators it is appropriate to extend also to the authorised consignee the obligation to exchange information with the office of destination using a data-processing technique.(7)The computerised environment will allow a considerable shortening of the current time-limits for launching the enquiry procedure.(8)Access to the electronic transit data will be facilitated by printing the Movement Reference Number (MRN) as a standard bar code on the Transit Accompanying Document, making the procedure quicker and more efficient.(9)Title III of Part II of Regulation (EEC) No 2454/93, concerning customs warehousing, inward processing, processing under customs control, temporary importation and outward processing, should be simplified and rationalised. Chapter I of Title V, which covers free zones and free warehouses, should be replaced.(10)Regulation (EEC) No 2913/92 (hereinafter: "the Code"), as amended by Regulation (EC) No 2700/2000, provides the basis for making the conditions for access to certain procedures more flexible, by replacing the positive list by an examination of the economic conditions in the case of processing under customs control, by concentrating the examination of economic conditions prior to issuing inward processing authorisations on sensitive goods and, in outward processing, increasing the application of the taxation method based on the cost of the process.(11)The interaction between the inward processing arrangements and the export refund system in the agricultural products and goods sector requires more detailed rules following the reduction in export subsidies agreed within the World Trade Organisation.(12)The whole body of rules on the customs procedures with economic impact should be rationalised taking into account the fact that in each of the five customs procedures with economic impact a number of identical provisions apply. In order to avoid repetition in the rules, provisions common to two or more procedures should be contained in a single chapter. This part concerns in particular authorisations — including those involving several administrations — and simplified authorisation arrangements, stock records, rates of yield, compensatory interest, methods of discharge, transfers and administrative cooperation as well as a harmonised structure for the application and authorisation forms. In order to introduce more flexibility into procedural rules, the possibility of granting a retroactive authorisation for a period of one year under certain conditions should be provided for.(13)The Code, as amended by Regulation (EC) No 2700/2000, also provides the basis for allowing the Member States to designate free zones in which customs checks and formalities shall be carried out and the provisions concerning customs debt applied in accordance with the requirements of the customs warehousing procedure. Free zones should therefore be distinguished according to the type of control to which they are submitted.(14)The transparency of all the rules should be improved by a more rigorous structure and greater concision in the provisions and by avoiding as far as possible overlapping of customs and agricultural rules.(15)The number of annexes should be significantly reduced. Some should be incorporated in the text itself (Nos 69a, 74, 95); others should be combined (67 and 68; 70, 75a, 81, 82, 84, 98 and 106; 71, 72 and 83; 85, 86, 88, 89 and 107); finally, another group should be deleted, the content of these annexes having rather an explanatory, illustrative or exemplary nature. Two new annexes should be created (70 and 73).(16)The international trade in worn and packed clothing is experiencing a rapid growth. In order to facilitate such trade, it is opportune to specify the origin rule applicable for worn clothing and other worn articles which have been collected and packed. The rule adopted by the WTO Committee on Rules of Origin in the context of the international harmonization of non-preferential rules of origin (WTO Agreement on Rules of Origin) bases the determination of the origin of worn clothing and other worn articles on the concept of last substantial transformation.(17)Regulation (EEC) No 2454/93 should therefore be amended accordingly.(18)The measures provided for by this Regulation are in accordance with the opinion of the Customs Code Committee,HAS ADOPTED THIS REGULATION: