1. Article 6(3)(A)(k) is replaced by the following: "(k) acceptance that the information supplied may be stored on a database of the Commission and that the particulars of the binding tariff information, including any photograph(s), sketch(es), brochure(s) etc., may be disclosed to the public via the Internet, with the exception of the information which the applicant has marked as confidential; the provisions governing the protection of information in force shall apply." 2. Article 8 is replaced by the following: "Article 8 1. In the case of binding tariff information, the customs authorities of the Member States shall, without delay, transmit to the Commission the following: (a) a copy of the application for binding tariff information (set out in Annex 1B); (b) a copy of the binding tariff information notified (copy No 2 set out in Annex 1); (c) the data as given on copy No 4 set out in Annex 1.
In the case of binding origin information they shall, without delay, transmit to the Commission the relevant details of the binding origin information notified. Such transmission shall be effected by electronic means. 2. Where a Member State so requests, the Commission shall send it without delay the particulars obtained in accordance with paragraph 1. Such transmission shall be effected by electronic means. 3. The electronically transmitted data of the application for binding tariff information, the binding tariff information notified and the data as given on copy No 4 of Annex 1 shall be stored in a central database of the Commission. The data of the binding tariff information, including any photograph(s), sketch(es), brochure(s) and so forth, may be disclosed to the public via the Internet, with the exception of the confidential information contained in boxes 3 and 8 of the binding tariff information notified." 3. In Article 212, the following paragraph 4 is added: "4. The Member States shall notify the Commission of the listof particulars they require for each of the procedures referred toin Annex 37. The Commission shall publish the list of those particulars." 4. In Article 213, the following second subparagraph is added: "The Member States shall notify the Commission of the list of national codes used for boxes 37 (second subdivision), 44 and 47 (first subdivision). The Commission shall publish the list of those codes." 5. Article 216 is replaced by the following: "Article 216 The list of boxes to be used for declarations for placing goods under a particular customs procedure using the single administrative document is set out in Annex 37." 6. In Article 254, the introductory wording is replaced by the following: "Declarations for release for free circulation which the customs authorities may accept, at the declarant's request, without their containing some of the particulars referred to in Annex 37 shall contain at least the particulars referred to in boxes 1 (first and second subdivisions), 14, 21 (nationality), 31, 37, 40 and 54 of the single administrative document and:" 7. Article 269(4) is replaced by the following: "4. The procedure referred to in the second indent of paragraph1 shall apply to Type B warehouses except that it shall not bepossible to use a commercial document. Where the administrativedocument does not contain all the particulars shown in Annex 37,Title I(B), these should be supplied on the accompanying application." 8. Article 275(1) is replaced by the following: "1. Declarations of entry for a customs procedure with economicimpact other than outward processing or customs warehousingwhich the customs office of entry for the procedure may accept,at the declarant's request, without their containing some of theparticulars referred to in Annex 37 or without their being accompaniedby certain documents referred to in Article 220 shall containat least the particulars referred to in boxes 1 (first and secondsubdivisions), 14, 21 (nationality), 31, 37, 40 and 54 of the singleadministrative document and, in box 44, a reference to the authorisation,or a reference to the application where Article 508(1)applies." 9. Article 280(1) and (2) are replaced by the following: "1. Export declarations which the customs office may accept, atthe declarant's request, without their containing some of the particularsreferred to in Annex 37 shall contain at least the particularsreferred to in boxes 1 (first and second subdivisions), 2, 14, 17a,31, 33, 38, 44 and 54 of the single administrative document andany further information considered necessary in order to identifythe goods, to apply the provisions governing their export or todetermine the amount of any security required before the goodsmay be exported. Where the goods are liable for export duties or subject to any othermeasures provided for under the common agricultural policy, thoseexport declarations shall contain all the information required forthe proper application of such duties or measures. 2. The customs authorities may allow the declarant not tocomplete boxes 17a and 33 on condition that he declares thatexport of the goods in question is not subject to prohibitions orrestrictions and the customs authorities have no reason for doubtin this respect and that the description of the goods allows theCombined Nomenclature classification to be determined immediatelyand unambiguously." 10. In the second subparagraph of Article 292(5), the second indent is replaced by the following: "— otherwise, where the applicant's main accounts are held facilitating audit-based controls of the arrangements." 11. In Part II, Title I, Chapter 3, the title of Section 2 is replaced by the following: "Surveillance of goods" 12. Article 308d(1) and (2) are replaced by the following: "1. Where Community surveillance is to be made, the MemberStates shall provide surveillance reports to the Commission at leastonce each month containing details of the quantities of productsput into free circulation or exported. As regards imports, and atthe Commission's request, Member States shall confine this datato imports with the benefit preferential tariff arrangements. 2. The surveillance reports of the Member States shall indicatethe total quantities put into free circulation or exported, as thecase may be since the first day of the period concerned." 13. In Article 500(2), the following third subparagraph is added: "Where the competent customs authorities cannot be determined under the first or second subparagraph, the application shall be submitted to the customs authorities designated for the place where the applicant's main accounts are held facilitating audit-based controls of the arrangements." 14. Article 555(1)(a) is replaced by the following: "(a) "commercial use" means the use of means of transport for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration;" 15. Annex 1 is replaced by the text in Annex I to this Regulation. 16. Annex 1B is replaced by the text in Annex II to this Regulation. 17. Annexes 31 to 34 are replaced by the text in Annex III to this Regulation. 18. Annexes 37 and 38 are replaced by the text in Annex IV to this Regulation. 19. Annex 74 is amended in accordance with Annex V to this Regulation. 20. Annex 75 is replaced by the text in Annex VI to this Regulation.
Commission Regulation (EC) No 2286/2003 of 18 December 2003 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 215/2006of 8 February 2006amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation (EC) No 2286/2003(Text with EEA relevance), 32006R0215, February 9, 2006
- Commission Implementing Regulation (EU) 2016/481of 1 April 2016repealing Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32016R0481, April 2, 2016
Corrected by
- Corrigendum to Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32003R2286R(02), February 5, 2004
- Corrigendum to Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32003R2286R(03), December 7, 2004
(a) where Community legislation refers to a declaration for placing goods under a customs procedure or for re-exportation; (b) as necessary during the transitional period provided for in an act of accession to the Community, in trade between the Community as constituted prior to that accession and the new Member States, and between the latter, in respect of goods for which customs duties and charges having equivalent effect have not yet been fully eliminated or which remain subject to other measures provided for in the act of accession; (c) where Community rules specifically provide for their use. The forms and continuation forms used for this purpose comprise the copies needed to complete the formalities relating to one or more customs procedures, taken from a set of eight copies: copy 1 is kept by the authorities of the Member State in which export (dispatch) or Community transit formalities are completed, copy 2 is used for statistical purposes by the Member State of export. This copy can be used as well for statistical purposes by the Member State of dispatch in cases of trade between parts of the customs territory of the Community with a different fiscal regime, copy 3 is returned to the exporter after being stamped by the customs authority, copy 4 is kept by the office of destination upon completion of the Community transit operation or as the document providing evidence of Community status of the goods, copy 5 is the return copy for the Community transit procedure, copy 6 is kept by the authorities of the Member State in which import formalities are completed, copy 7 is used for statistical purposes by the Member State of import. This copy can be used as well for statistical purposes by the Member State of import in cases of trade between parts of the customs territory of the Community with a different fiscal regime, copy 8 is returned to the consignee.
Various combinations are therefore possible, such as: export, outward processing or re-export: copies 1, 2 and 3, Community transit: copies 1, 4 and 5, customs procedures at import: copies 6, 7 and 8.
In addition, there are circumstances in which the Community status of the goods in question has to be proved at destination. In such cases copy 4 should be used as a T2L document. Operators may, if they wish, use privately printed subsets combining the appropriate copies, provided that they conform to the official specimen. Each subset must be designed in such a way that where boxes must contain identical information in the two Member States involved, such information can be entered directly by the exporter or the principal on copy 1 and will then appear, by means of chemical treatment of the paper, on all the copies. Where, however, for any reason (in particular where the content of the information differs according to the stage of the operation involved) the information is not to be transmitted from one Member State to another, the desensitisation of the self-copying paper must confine reproduction to the copies concerned. Where declarations are to be processed by computer, use may be made of subsets taken from sets in which each copy has a dual function: 1/6, 2/7, 3/8, 4/5. In this case, in each subset, the numbers of the copies being used must be shown by striking through the numbers, in the margin of the form, referring to the copies not being used. Every such subset must be designed so that the particulars which have to appear on each copy will be reproduced by means of chemical treatment of the paper. When, pursuant to Article 205(3) of this Regulation, declarations for placing goods under a customs procedure, for re-export, or documents certifying the Community status of goods not being moved under the internal Community transit procedure are drawn up on plain paper by means of official or private-sector data-processing systems, the format of the said declarations or documents must comply with all the conditions laid down by the Code or this Regulation, including those relating to the back of the form (in respect of copies used under the Community transit procedure), except: the colour used for printing, the use of italic characters, the printing of a background for the Community transit boxes.
Where a transit declaration is processed at an office of departure by a computerised system, one copy of the declaration must be lodged at that office.
| A: Export/Dispatch | 10, 11, 23 |
| B: Customs warehousing of prefinanced goods for export | 76, 77 |
| C: Re-export after a customs procedure with economic impact other than the customs warehousing procedure (inward processing, temporary importation, processing under customs control) | 31 |
| D: Re-export after customs warehousing | 31 |
| E: Outward processing | 21, 22 |
| F: Transit | |
| G: Community status of goods | |
| H: Release for free circulation | 01, 02, 07, 40 41, 42, 43, 45, 48, 49, 61, 63, 68 |
| I: Placing under a customs procedure with economic impact other than the outward processing and customs warehousing procedures (inward processing (suspension system), temporary importation, processing under customs control) | 51, 53, 54, 91, 92 |
| J: Placing in type A, B, C, E and F customs warehouses | 71, 78 |
| K: Placing in a type D customs warehouse | 71, 78 |
the transit declaration is made by the same person at the same time as, or following, a customs declaration which includes a commodity code, or where a transit declaration covers goods on the list in Annex 44c, or where Community legislation so provides.
the accuracy of the information given in the declaration, the authenticity of the documents attached, the observance of all the obligations inherent in the placement of the goods in question under the procedure concerned.
| Means of transport | Method of identification |
|---|---|
| Sea and inland waterway transport | Name of vessel |
| Air transport | Number and date of flight (where there is no flight number, enter the aircraft's registration number) |
| Road transport | Vehicle registration number |
| Rail transport | Wagon number |
| Means of transport | Method of identification |
|---|---|
| Sea and inland waterway transport | Name of vessel |
| Air transport | Number and date of flight (where there is no flight number, enter the aircraft’s registration number) |
| Road transport | Vehicle registration number |
| Rail transport | Wagon number |
from 0.001 to 0.499: rounding down to the nearest kg, from 0.5 to 0.999: rounding up to the nearest kg.
the type of tax (e.g. excise duties), the tax base, the rate of tax applicable, the amount of tax payable, the method of payment chosen (MP).
Transhipment: Use box 55.
Other incidents: Use box 56.
| Means of transport | Method of identification |
|---|---|
| Sea and inland waterway transport | Name of vessel |
| Air transport | Number and date of flight (where there is no flight number, enter the aircraft’s registration number) |
| Road transport | Vehicle registration number |
| Rail transport | Wagon number |
from 0.001 to 0.499: rounding down to the nearest kg, from 0.5 to 0.999: rounding up to the nearest kg, a gross mass of less than 1 kg should be entered as 0.xyz (e.g. 0.654 for a package of 654 grams).
the type of tax (e.g. import duty, VAT), the tax base, the rate of tax applicable, the amount of tax payable, the method of payment chosen (MP).
the symbols "IM/c", "EX/c" or "EU/c" (or "CO/c" where applicable) must be entered in the first subdivision of box 1, that subdivision being left blank only where: the form is used for Community transit only, in which case, depending on the Community transit procedure applicable to the goods concerned, "T1bis", "T2bis", "T2Fbis" or "T2SMbis" will be entered in the third subdivision of box 1, the form is used solely to furnish proof of the Community status of goods, in which case, depending on the status of the goods concerned, "T2Lbis", "T2LFbis" or "T2LSMbis" will be entered in the third subdivision of the box, box 2/8 is for optional use by the Member States and should show only the name and identification number, if any, of the person concerned, the "summary" part of box 47 concerns the final summary of all the items covered by the IM and IM/c, EX and EX/c, EU and EU/c or CO and CO/c forms used. It should therefore be used only on the last of the IM/c, EX/c, EU/c or CO/c forms attached to an IM, EX, EU or CO document in order to show the total payable by type of tax.
any boxes 31 (Packages and description of goods) which have not been used must be struck out to prevent later use, when the third subdivision of box 1 contains the symbol T, boxes 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and 44 (Additional information, documents produced, certificates and authorisations) of the first item of goods of the transit declaration used must be struck through and the first box 31 (Packages and description of goods) of this document may not be used to enter the marks, numbers, number and kind of packages or goods description. In the first box 31 of this document, reference will be made, as appropriate, to the number of continuation forms bearing the respective symbols T1bis, T2bis or T2Fbis.
The weight of each component of milk dry matter, milk fat matter and milk protein of the import goods shall not exceed the weight of each of these components in the equivalent goods. However, where the economic value of the import goods is determined by only one or two of the above mentioned components, the weight may be calculated on the basis of this or these component(s). The authorisation shall specify the details, notably the reference period for which the total weight has to be calculated. The reference period shall not exceed 4 months. The weight of the relevant component(s) of the import goods and of the equivalent goods shall be entered on the customs declarations and on any information sheet INF9 or INF5, to enable the customs authorities to control the equivalence on the basis of those elements. Physical checks shall be carried out on at least 5 % of the declarations for entry of import goods for the arrangements and the export declaration (IM/EX) and cover the import goods as well as the equivalent goods concerned. Physical checks shall be carried out on at least 5 % of the prior export declarations and the declarations for entry for the arrangements (EX/IM). These checks shall cover the equivalent goods that shall be checked before the processing operations start as well as the concerned import goods at the moment they are entered for the arrangements. Physical checks imply the verification of the declaration and the documents attached thereto, and representative samples shall be taken for analysis of the ingredients by a competent laboratory. If the Member State applies a system of risk analysis, a lower percentage of physical checks may be permitted. Each physical check shall be the subject of a detailed report by the official who has carried out this check. These reports shall be centralised by the customs authorities designated in each Member State."
| Description of the secondary compensating products | Processing operations from which they result |
|---|---|
| (1) | (2) |
| Waste, scrap, residues, offcuts and remainders | Any working or processing |
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