Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) Basic information Dates Date of document: Date of publication: Date of effect: October 30, 2013 Entry into force - Date pub. +20 See Art 287 Application - Partial application See Art 288.1 May 1, 2016 Application - See Art 288.2 Deadline: December 31, 2019 December 31, 2020 At the latest See Art 278.1 December 31, 2022 At the latest See Art 278.2 December 31, 2025 At the latest See Art 278.3 Modified by Corrected by: Modified by: Amendment proposed by: Completed by: All documents based on this document: Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code 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 Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 Commission Delegated Regulation (EU) 2016/651 of 5 April 2016 correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code Commission Delegated Regulation (EU) 2016/698 of 8 April 2016 correcting Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 Commission Implementing Regulation (EU) 2016/933 of 8 June 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/934 of 8 June 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/935 of 8 June 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/936 of 8 June 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/996 of 16 June 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/1140 of 8 July 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/1211 of 20 July 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/1320 of 26 July 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/1321 of 26 July 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/1354 of 5 August 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/1380 of 16 August 2016 on a derogation from Article 55(2)(a) of Delegated Regulation (EU) 2015/2446 as regards the rules of origin applicable to regional cumulation for tuna originating in Ecuador Commission Implementing Regulation (EU) 2016/1645 of 7 September 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/1758 of 28 September 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/1759 of 28 September 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/1760 of 28 September 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/1761 of 28 September 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/1957 of 4 November 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/1958 of 4 November 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/1962 of 7 November 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/2033 of 17 November 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/2221 of 5 December 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/2223 of 5 December 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/2224 of 5 December 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/2225 of 5 December 2016 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2016/2253 of 14 December 2016 opening and providing for the management of Union tariff quotas for certain agricultural and processed agricultural products originating in South Africa Commission Implementing Regulation (EU) 2017/68 of 9 January 2017 amending Regulation (EC) No 121/2008 laying down the method of analysis for the determination of starch content in preparations of a kind used in animal feeding (CN code 2309) Commission Implementing Regulation (EU) 2017/120 of 24 January 2017 on the derogations from the rules of origin laid down in Annex II to the Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru and Ecuador, of the other part, that apply within quotas for certain products from Ecuador Commission Implementing Regulation (EU) 2017/181 of 27 January 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/182 of 27 January 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/183 of 27 January 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/200 of 1 February 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/209 of 2 February 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/226 of 7 February 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/268 of 14 February 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/285 of 15 February 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/635 of 30 March 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/636 of 30 March 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/754 of 28 April 2017 opening and providing for the management of Union tariff quotas for certain agricultural and processed agricultural products originating in Ecuador Commission Implementing Regulation (EU) 2017/803 of 8 May 2017 amending Regulation (EEC) No 316/91 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/882 of 23 May 2017 on the derogations from the rules of origin laid down in Protocol 1 to the Economic Partnership Agreement between the European Union and its Member States, of the one part, and the SADC EPA States, of the other part, that apply within a quota for certain products from Namibia Commission Implementing Regulation (EU) 2017/960 of 2 June 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/967 of 8 June 2017 granting Cape Verde a temporary derogation from the rules on preferential origin laid down in Delegated Regulation (EU) 2015/2446, in respect of prepared or preserved fillets of tuna Commission Implementing Regulation (EU) 2017/968 of 8 June 2017 granting Cape Verde a temporary derogation from the rules on preferential origin laid down in Delegated Regulation (EU) 2015/2446, in respect of prepared or preserved mackerel fillets and prepared or preserved frigate tuna or frigate mackerel fillets Commission Implementing Regulation (EU) 2017/982 of 7 June 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and amending Implementing Regulation (EU) 2015/2447 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 Commission Implementing Regulation (EU) 2017/1166 of 26 June 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1167 of 26 June 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1168 of 26 June 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1169 of 26 June 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1170 of 26 June 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1232 of 3 July 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1233 of 3 July 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1234 of 3 July 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1266 of 11 July 2017 repealing Regulation (EC) No 2494/96 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1267 of 11 July 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1268 of 11 July 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1465 of 9 August 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1468 of 11 August 2017 amending Regulation (EU) No 354/2011 opening and providing for the management of tariff quotas of the Union for certain fish and fishery products originating in Bosnia and Herzegovina Commission Implementing Regulation (EU) 2017/1472 of 11 August 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1476 of 11 August 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1477 of 11 August 2017 amending Regulation (EC) No 1051/2009 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1772 of 28 September 2017 opening and providing for the management of Union tariff quotas for certain agricultural products, processed agricultural products and fishery products originating in Canada Commission Implementing Regulation (EU) 2017/1781 of 28 September 2017 on the derogations from the product-specific rules of origin laid down in the Comprehensive Economic and Trade Agreement between Canada of the one part, and the European Union and its Member States, of the other part, that apply within the limits of annual quotas for certain products from Canada Commission Implementing Regulation (EU) 2017/1971 of 26 October 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1977 of 26 October 2017 repealing Implementing Regulation (EU) No 876/2014 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/1983 of 27 October 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/2089 of 14 November 2017 on technical arrangements for developing, maintaining and employing electronic systems for the exchange of information and for the storage of such information under the Union Customs Code Commission Implementing Regulation (EU) 2017/2157 of 16 November 2017 amending Implementing Regulation (EU) No 211/2012 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/2243 of 30 November 2017 on repealing Implementing Regulation (EU) No 1212/2014 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/2244 of 30 November 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/2245 of 30 November 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/2246 of 30 November 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/2247 of 30 November 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2017/2248 of 30 November 2017 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/77 of 15 January 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/81 of 16 January 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/198 of 7 February 2018 repealing Implementing Regulation (EU) No 716/2012 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/220 of 9 February 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/267 of 19 February 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/348 of 8 March 2018 on a temporary derogation from the rules of preferential origin laid down in Delegated Regulation (EU) 2015/2446 in respect of bicycles and other cycles produced in Cambodia regarding the use, under cumulation, of parts originating in Malaysia Commission Implementing Regulation (EU) 2018/407 of 14 March 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/553 of 3 April 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/603 of 12 April 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/604 of 18 April 2018 amending Implementing Regulation (EU) 2015/2447 as regards the procedural rules to facilitate the establishment in the Union of the preferential origin of goods, and repealing Regulations (EEC) No 3510/80 and (EC) No 209/2005 Commission Implementing Regulation (EU) 2018/720 of 16 May 2018 opening and providing for the management of a Union tariff quota for poultry originating in Iceland Commission Implementing Regulation (EU) 2018/787 of 25 May 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/837 of 31 May 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/838 of 31 May 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code Commission Delegated Regulation (EU) 2018/1118 of 7 June 2018 amending Delegated Regulation (EU) 2015/2446 as regards the conditions for a reduction of the level of the comprehensive guarantee and the guarantee waiver Commission Implementing Regulation (EU) 2018/1206 of 28 August 2018 opening and providing for the management of Union tariff quotas for sheep meat and goat meat and processed sheep meat originating in Iceland Commission Implementing Regulation (EU) 2018/1207 of 27 August 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/1208 of 27 August 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/1209 of 27 August 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/1243 of 13 September 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/1489 of 3 October 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/1530 of 10 October 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/1531 of 10 October 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/1785 of 15 November 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/1864 of 28 November 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2018/2041 of 17 December 2018 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/321 of 18 February 2019 concerning the classification of certain goods in the Combined Nomenclature and repealing Implementing Regulation (EU) 2017/1232 Commission Delegated Regulation (EU) 2019/334 of 19 December 2018 amending Delegated Regulation (EU) 2015/2446 as regards the time-limits for lodging entry summary declarations and pre-departure declarations in case of transport by sea from and to the United Kingdom of Great Britain and Northern Ireland, the Channel Islands and the Isle of Man Commission Implementing Regulation (EU) 2019/368 of 4 March 2019 repealing Implementing Regulation (EU) No 444/2013 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/444 of 19 March 2019 amending Implementing Regulation (EU) 2015/2447 as regards the forms for guarantor's undertakings and the inclusion of air transport costs in the customs value in view of the withdrawal of the United Kingdom from the Union Commission Implementing Regulation (EU) 2019/561 of 8 April 2019 granting Cape Verde a temporary derogation from the rules on preferential origin laid down in Delegated Regulation (EU) 2015/2446, in respect of prepared or preserved fillets of tuna Commission Implementing Regulation (EU) 2019/612 of 9 April 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/613 of 9 April 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/620 of 17 April 2019 granting Cape Verde a temporary derogation from the rules on preferential origin laid down in Delegated Regulation (EU) 2015/2446, in respect of prepared or preserved mackerel fillets and prepared or preserved frigate tuna or frigate mackerel fillets Commission Implementing Regulation (EU) 2019/643 of 15 April 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/644 of 15 April 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/645 of 15 April 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/646 of 15 April 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/647 of 15 April 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/648 of 15 April 2019 repealing Implementing Regulation (EU) No 113/2014 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/705 of 2 May 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/822 of 17 May 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/823 of 17 May 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/830 of 15 May 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Delegated Regulation (EU) 2019/841 of 14 March 2019 correcting certain language versions of Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code Commission Implementing Regulation (EU) 2019/921 of 3 June 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/922 of 3 June 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/923 of 3 June 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/924 of 3 June 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/925 of 3 June 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/926 of 3 June 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/927 of 3 June 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/928 of 3 June 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/1026 of 21 June 2019 on technical arrangements for developing, maintaining and employing electronic systems for the exchange of information and for the storage of such information under the Union Customs Code Commission Implementing Regulation (EU) 2019/1082 of 20 June 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments Commission Implementing Regulation (EU) 2019/1391 of 6 September 2019 amending Regulation (EC) No 1218/1999 concerning the classification of certain goods in the Combined Nomenclature and repealing Implementing Regulation (EU) No 670/2013 Commission Implementing Regulation (EU) 2019/1394 of 10 September 2019 amending and correcting Implementing Regulation (EU) 2015/2447 as regards certain rules on surveillance for release for free circulation and exit from the customs territory of the Union Commission Implementing Regulation (EU) 2019/1404 of 6 September 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/1661 of 24 September 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/1811 of 23 October 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/1812 of 23 October 2019 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2019/1927 of 19 November 2019 on the derogations from the originating products rules laid down in the Free Trade Agreement between the European Union and the Republic of Singapore that apply within the limits of annual quotas for certain products from Singapore Commission Implementing Regulation (EU) 2020/186 of 7 February 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/191 of 10 February 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/404 of 12 March 2020 amending Regulation (EC) No 594/2009 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/516 of 3 April 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/517 of 3 April 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/524 of 8 April 2020 repealing Implementing Regulation (EU) No 863/2013 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/557 of 22 April 2020 amending Implementing Regulation (EU) No 988/2014 as regards Union tariff quotas for certain agricultural products originating in the Republic of Moldova Commission Implementing Regulation (EU) 2020/622 of 29 April 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/693 of 15 May 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/724 of 15 May 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/725 of 26 May 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/750 of 5 June 2020 establishing a procedure for extending the transition period provided for in Implementing Regulation (EU) 2015/2447 for the application of the registered exporter system in some beneficiary countries of the Generalised System of Preferences Commission Implementing Regulation (EU) 2020/868 of 18 June 2020 repealing Implementing Regulation (EU) 2016/1140 concerning the classification of certain goods in the Combined Nomenclature Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code Commission Implementing Regulation (EU) 2020/893 of 29 June 2020 amending Implementing Regulation (EU) 2015/2447 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 Commission Implementing Regulation (EU) 2020/956 of 26 June 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/957 of 26 June 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/958 of 26 June 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/1024 of 14 July 2020 opening and providing for the management of Union tariff quotas for certain products originating in the Socialist Republic of Viet Nam Commission Implementing Regulation (EU) 2020/1279 of 9 September 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/1288 of 9 September 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/1289 of 9 September 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/1290 of 9 September 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/1291 of 9 September 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/1317 of 9 September 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/1701 of 10 November 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/1702 of 10 November 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/1727 of 18 November 2020 amending Implementing Regulation (EU) 2015/2447 as regards certain rules on Authorised Economic Operators Commission Implementing Regulation (EU) 2020/2038 of 10 December 2020 amending Implementing Regulation (EU) 2015/2447 as regards the forms for guarantor’s undertakings and the inclusion of air transport costs in the customs value, to take account of the withdrawal of the United Kingdom from the Union Commission Implementing Regulation (EU) 2020/2080 of 9 December 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2020/2163 of 18 December 2020 on the implementation in the United Kingdom in respect of Northern Ireland of the rules of origin laid down in Union preferential trade arrangements Commission Implementing Regulation (EU) 2020/2179 of 16 December 2020 concerning the classification of certain goods in the Combined Nomenclature Commission Delegated Regulation (EU) 2020/2191 of 20 November 2020 amending Delegated Regulation (EU) 2015/2446 as regards the time-limits for lodging entry summary declarations and pre-departure declarations in case of transport by sea from and to the United Kingdom of Great Britain and Northern Ireland, the Channel Islands and the Isle of Man Commission Implementing Regulation (EU) 2020/2254 of 29 December 2020 on the making out of statements on origin on the basis of supplier’s declarations for preferential exports to the United Kingdom during a transitory period Commission Implementing Regulation (EU) 2021/170 of 9 February 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Delegated Regulation (EU) 2021/234 of 7 December 2020 amending Delegated Regulation (EU) 2015/2446 as regards common data requirements, and Delegated Regulation (EU) 2016/341 as regards the codes to be used in certain forms Commission Implementing Regulation (EU) 2021/235 of 8 February 2021 amending Implementing Regulation (EU) 2015/2447 as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure Commission Implementing Regulation (EU) 2021/414 of 8 March 2021 on technical arrangements for developing, maintaining and employing electronic systems for the exchange and storage of information under Regulation (EU) No 952/2013 of the European Parliament and of the Council Commission Implementing Regulation (EU) 2021/530 of 22 March 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/531 of 22 March 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/532 of 22 March 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/575 of 30 March 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/600 of 7 April 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/775 of 11 May 2021 laying down the rules for the application of Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards derogations from the ‘originating products’ rules laid down in the Trade and Cooperation Agreement between the European Union and the United Kingdom of Great Britain and Northern Ireland Commission Implementing Regulation (EU) 2021/909 of 31 May 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/910 of 31 May 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/911 of 31 May 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/956 of 31 May 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/957 of 31 May 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/966 of 11 June 2021 granting Cabo Verde a temporary derogation from the rules on preferential origin laid down in Delegated Regulation (EU) 2015/2446, in respect of prepared or preserved tuna fillets, prepared or preserved mackerel fillets and prepared or preserved frigate tuna or frigate mackerel fillets Commission Implementing Regulation (EU) 2021/1367 of 6 August 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/1368 of 6 August 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/1369 of 6 August 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/1370 of 6 August 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2021/1816 of 12 October 2021 concerning the classification of certain goods in the Combined Nomenclature Commission Delegated Regulation (EU) 2021/1934 of 30 July 2021 amending Delegated Regulation (EU) 2015/2446 as regards certain provisions relating to the origin of goods Commission Implementing Regulation (EU) 2022/83 of 16 January 2022 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/556 of 1 April 2022 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/557 of 1 April 2022 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/788 of 16 May 2022 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/933 of 13 June 2022 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/1103 of 28 June 2022 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/1522 of 8 September 2022 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/1523 of 8 September 2022 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/1524 of 8 September 2022 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/1610 of 13 September 2022 amending Regulation (EC) No 738/2000 as regards the classification of a vehicle equipped with a hydraulic lifting device fitted with a working platform in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/2076 of 25 October 2022 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/2093 of 25 October 2022 repealing Regulation (EEC) No 3417/88 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/2259 of 14 November 2022 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/2260 of 14 November 2022 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2022/2334 of 29 November 2022 amending Implementing Regulation (EU) 2015/2447 as regards the application of monitoring of decisions relating to binding information and introducing a flexibility in the procedures for issuing of or making out proofs of origin Commission Implementing Regulation (EU) 2023/2 of 21 December 2022 repealing Implementing Regulation (EU) No 761/2014 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/131 of 18 January 2023 amending Implementing Regulation (EU) 2019/1259 imposing a definitive anti-dumping duty on imports of threaded tube or pipe cast fittings, of malleable cast iron and spheroidal graphite cast iron, originating in the People’s Republic of China and Thailand, and subjecting imports of tube or pipe cast fittings originating in the People’s Republic of China to surveillance Commission Implementing Regulation (EU) 2023/248 of 1 February 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Delegated Regulation (EU) 2023/398 of 14 December 2022 amending Delegated Regulation (EU) 2015/2446 as regards extending the possibilities for making customs declarations orally or by any other act deemed to be a customs declaration, the invalidation of declarations in specific cases, and specifying the exchange of information for entry summary declarations (Text with EEA relevance) Commission Implementing Regulation (EU) 2023/403 of 8 February 2023 amending Implementing Regulation (EU) 2015/2447 as regards the provision of information for entry summary declarations and risk analysis for security and safety purposes at entry of goods, and adding Ukraine to the list of countries in the guarantor’s undertakings for transit (Text with EEA relevance) Commission Implementing Regulation (EU) 2023/745 of 3 April 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/808 of 5 April 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/1057 of 26 May 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/1070 of 1 June 2023 on technical arrangements for developing, maintaining and employing electronic systems for the exchange and storage of information under Regulation (EU) No 952/2013 of the European Parliament and the Council Commission Delegated Regulation (EU) 2023/1128 of 24 March 2023 amending Delegated Regulation (EU) 2015/2446 to provide for simplified customs formalities for trusted traders and for sending parcels into Northern Ireland from another part of the United Kingdom Commission Implementing Regulation (EU) 2023/1131 of 5 June 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/1419 of 4 July 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/1420 of 4 July 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/1427 of 4 July 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/2217 of 16 October 2023 repealing Regulation (EC) No 901/2007 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/2218 of 16 October 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/2451 of 26 October 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/2489 of 30 October 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/2490 of 30 October 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/2491 of 8 November 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/2519 of 30 October 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/2656 of 21 November 2023 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2023/2834 of 10 October 2023 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards imports in the sectors of rice, cereals, sugar and hops Commission Delegated Regulation (EU) 2023/2835 of 10 October 2023 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards rules on import in the sectors of rice, cereals, sugar and hops, and repealing Commission Regulations (EC) No 3330/94, (EC) No 2810/95, (EC) No 951/2006, (EC) No 972/2006, (EC) No 504/2007, (EC) No 1375/2007, (EC) No 402/2008, (EC) No 1295/2008, (EC) No 1312/2008 and (EU) No 642/2010, (EEC) No 1361/76, (EEC) No 1842/81, (EEC) No 3556/87, (EEC) No 3846/87, (EEC) No 815/89, (EC) No 765/2002, (EC) No 1993/2005, (EC) No 1670/2006, (EC) No 1731/2006, (EC) No 1741/2006, (EC) No 433/2007, (EC) No 1359/2007, (EC) No 1454/2007, (EC) No 508/2008, (EC) No 903/2008, (EC) No 147/2009, (EC) No 612/2009, (EU) No 817/2010, (EU) No 1178/2010, (EU) No 90/2011 and Commission Implementing Regulation (EU) No 1373/2013 Commission Delegated Regulation (EU) 2024/249 of 30 November 2023 amending Delegated Regulation (EU) 2015/2446 as regards common data requirements for the purposes of exchange and storage of certain information under the customs legislation Commission Implementing Regulation (EU) 2024/339 of 12 January 2024 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2024/353 of 15 January 2024 concerning the classification of certain goods in the Combined Nomenclature Commission Delegated Regulation (EU) 2024/634 of 14 December 2023 amending Delegated Regulation (EU) 2015/2446 as regards the proof of the customs status of Union goods and the customs formalities relating to electronic cargo sensor devices Commission Implementing Regulation (EU) 2024/635 of 2 February 2024 amending Implementing Regulation (EU) 2015/2447 as regards the means of proof of the customs status of Union goods and certain provisions relating to Union transit procedures Commission Implementing Regulation (EU) 2024/964 of 21 March 2024 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2024/965 of 21 March 2024 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2024/966 of 21 March 2024 concerning the classification of certain goods in the Combined Nomenclature, amending Regulation (EC) No 1966/94 and repealing Regulation (EC) No 3176/94 Commission Implementing Regulation (EU) 2024/1071 of 12 April 2024 amending Implementing Regulation (EU) 2015/2447 as regards decisions relating to binding information in the field of customs valuation and introducing an electronic system for binding origin and valuation information Commission Delegated Regulation (EU) 2024/1072 of 25 January 2024 amending Delegated Regulation (EU) 2015/2446 as regards decisions relating to binding information in the field of customs valuation and decisions relating to binding origin information Commission Implementing Regulation (EU) 2024/1288 of 6 May 2024 granting Cabo Verde a temporary derogation from the rules on preferential origin laid down in Delegated Regulation (EU) 2015/2446, in respect of prepared or preserved fillets of tuna and tuna loins (raw, cooked and frozen), prepared or preserved mackerel fillets and prepared or preserved frigate tuna or frigate mackerel fillets Commission Implementing Regulation (EU) 2024/1319 of 15 May 2024 on the derogations from the originating products rules laid down in the Free Trade Agreement between the European Union and New Zealand that apply within the limits of annual quotas for certain products from New Zealand Commission Implementing Regulation (EU) 2024/1992 of 16 July 2024 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2024/1993 of 16 July 2024 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2024/1998 of 16 July 2024 concerning the classification of certain goods in the Combined Nomenclature Commission Implementing Regulation (EU) 2024/2136 of 31 July 2024 concerning the classification of certain goods in the Combined Nomenclature Derogated in: Commission Implementing Decision (EU) 2023/236 of 1 February 2023 granting a derogation requested by certain Member States pursuant to Regulation (EU) No 952/2013 of the European Parliament and of the Council to use means other than electronic data-processing techniques for the exchange and storage of information for the Temporary Storage declaration related to non-Union goods presented to customs (notified under document C(2023) 664) (Only the Croatian, Czech, Danish, Dutch, English, Estonian, French, German, Greek, Hungarian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovakian, Slovenian, Spanish and Swedish texts are authentic) Commission Implementing Decision (EU) 2023/235 of 1 February 2023 granting a derogation requested by certain Member States pursuant to Regulation (EU) No 952/2013 of the European Parliament and of the Council to use means other than electronic data-processing techniques for the exchange and storage of information for the notification of arrival of a sea-going vessel or of an aircraft (notified under document C(2023) 663) (Only the Bulgarian, Croatian, Czech, Danish, Dutch, English, Estonian, French, German, Greek, Hungarian, Maltese, Polish, Portuguese, Romanian, Slovakian, Slovenian, Spanish and Swedish texts are authentic) Commission Implementing Decision (EU) 2023/234 of 1 February 2023 granting a derogation requested by certain Member States pursuant to Regulation (EU) No 952/2013 of the European Parliament and of the Council to use means other than electronic data-processing techniques for the exchange and storage of information for the Presentation Notification related to goods brought into the customs territory of the Union (notified under document C(2023) 662) (Only the Croatian, Czech, Danish, Dutch, English, Estonian, French, German, Greek, Hungarian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic) Commission Implementing Decision (EU) 2023/237 of 1 February 2023 granting a derogation requested by certain Member States to use means other than electronic data-processing techniques for the exchange and storage of information related to the customs declaration for goods brought into the customs territory of the Union laid down in Articles 158, 162, 163, 166, 167, 170 to 174, 201, 240, 250, 254 and 256 of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (notified under document C(2023) 667) (Only the Czech, Danish, Dutch, English, French, German, Greek, Hungarian, Lithuanian, Maltese, Portuguese, Romanian, Spanish and Swedish texts are authentic) Commission Implementing Decision (EU) 2022/715 of 5 May 2022 granting a derogation allowing Hungary to use means for the exchange and storage of information for the Import Control System 2 other than electronic data-processing techniques in relation to goods in postal consignments (notified under document C(2022) 2765) (Only the Hungarian text is authentic) (Text with EEA relevance) Commission Implementing Decision (EU) 2022/714 of 5 May 2022 granting a derogation allowing Belgium, Bulgaria, Cyprus, Lithuania, the Netherlands and Finland to use means other than electronic data-processing techniques for the exchange and storage of information for the Import Control System 2 in relation to goods in postal consignments (notified under document C(2022) 2760) (Only the Bulgarian, Greek, French, Lithuanian, Dutch, Finnish and Swedish texts are authentic) (Text with EEA relevance) Commission Delegated Regulation (EU) 2023/2835 of 10 October 2023 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards rules on import in the sectors of rice, cereals, sugar and hops, and repealing Commission Regulations (EC) No 3330/94, (EC) No 2810/95, (EC) No 951/2006, (EC) No 972/2006, (EC) No 504/2007, (EC) No 1375/2007, (EC) No 402/2008, (EC) No 1295/2008, (EC) No 1312/2008 and (EU) No 642/2010, (EEC) No 1361/76, (EEC) No 1842/81, (EEC) No 3556/87, (EEC) No 3846/87, (EEC) No 815/89, (EC) No 765/2002, (EC) No 1993/2005, (EC) No 1670/2006, (EC) No 1731/2006, (EC) No 1741/2006, (EC) No 433/2007, (EC) No 1359/2007, (EC) No 1454/2007, (EC) No 508/2008, (EC) No 903/2008, (EC) No 147/2009, (EC) No 612/2009, (EU) No 817/2010, (EU) No 1178/2010, (EU) No 90/2011 and Commission Implementing Regulation (EU) No 1373/2013 Modifies Modifies: Repeal: Affected by case Judgment of the Court (Fourth Chamber) of 21 October 2021. Beeren-, Wild-, Feinfrucht GmbH v Hauptzollamt Erfurt. Request for a preliminary ruling from the Thüringer Finanzgericht. Reference for a preliminary ruling – Customs union – End-use procedure – Authorisation with retroactive effect – Regulation (EU) No 952/2013 – Union Customs Code – Article 211(2) – Scope ratione temporis – Conditions – Regulation (EEC) No 2454/93 – Article 294(2) – Scope. Case C-825/19. Judgment of the Court (Fifth Chamber) of 21 September 2023. 'OGL-Food Trade Lebensmittelvertrieb' GmbH v Direktor na Teritorialna direktsia 'Mitnitsa Plovdiv' pri Agentsia 'Mitnitsi'. Request for a preliminary ruling from the Administrativen sad Sofia-grad. Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Articles 70 and 74 – Determination of the customs value – Customs value of fruit and vegetables to which an entry price applies – Regulation (EU) No 1308/2013 – Article 181 – Delegated Regulation (EU) 2017/891 – Article 75(5) and (6) – Declared transaction value higher than the standard import value – Disposal of products under conditions confirming the correctness of the transaction value – Sale by the importer at a loss – Relationship between the importer and the exporter – Judicial review of the decision determining the customs debt. Case C-770/21. Judgment of the Court (Second Chamber) of 28 April 2022. Gräfendorfer Geflügel- und Tiefkühlfeinkost Produktions GmbH and Others v Hauptzollamt Hamburg and Hauptzollamt Kiel. Requests for a preliminary ruling from the Finanzgericht Hamburg. Reference for a preliminary ruling – Customs union – Rights to the repayment or to the payment of sums of money levied or refused by a Member State in breach of EU law – Anti-dumping duties, import duties, export refunds and financial penalties – Concept of ‘breach of EU law’ – Misinterpretation or misapplication of EU law – Finding of a breach of EU law by a Court of the European Union or by a national court – Right to the payment of interest – Period covered by that payment of interest. Joined Cases C-415/20, C-419/20 and C-427/20. Judgment of the Court (Fifth Chamber) of 8 June 2023. SC Zes Zollner Electronic SRL v Direcţia Regională Vamală Cluj – Biroul Vamal de Frontieră Aeroport Cluj Napoca. Request for a preliminary ruling from the Tribunalul Cluj. Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Excess quantity of goods discovered after the release of the goods – Article 173 – Amendment of a customs declaration – Goods other than those originally covered by the declaration to amend – Article 174 – Invalidation of a customs declaration – Article 42 – Penalties imposed by the customs authorities responsible – Delegated Regulation (EU) 2015/2446. Case C-640/21. A158P1 A174 A139P1 A173 A42 A175 Judgment of the Court (Eighth Chamber) of 22 April 2021. UAB „Lifosa“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling – Customs union – Community Customs Code – Regulation (EEC) No 2913/92 – Article 29(1) – Article 32(1)(e)(i) – Union Customs Code – Regulation (EU) No 952/2013 – Article 70(1) – Article 71(1)(e)(i) – Determination of the customs value – Transaction value – Adjustment – Price including delivery at the border. Case C-75/20. Judgment of the Court (Tenth Chamber) of 11 April 2024. OSTP Italy Srl v Agenzia delle Dogane e dei Monopoli, Ufficio delle Dogane di Genova 1 and Others. Request for a preliminary ruling from the Corte di giustizia tributaria di primo grado di Genova. Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Judgments at first instance annulling customs measures relating to traditional own resources of the European Union – Immediately implementable nature of those judgments – No suspension of implementation of judgments. Case C-770/22. Judgment of the Court (Sixth Chamber) of 12 May 2022. U.I. Srl v Agenzia delle Dogane e dei monopoli– Ufficio delle dogane di Venezia. Request for a preliminary ruling from the Commissione Tributaria Provinciale di Venezia. Reference for a preliminary ruling – Customs union – Value added tax (VAT) – Directive 2006/112/EC – Article 201 – Persons liable to pay VAT – Import VAT – Union Customs Code – Regulation (EU) No 952/2013 – Article 77(3) – Joint and several liability of the indirect customs representative and the importing company – Customs duties. Case C-714/20. Judgment of the Court (First Chamber) of 8 October 2020. Allmänna ombudet hos Tullverket v Combinova AB. Reference for a preliminary ruling – Union Customs Code – Article 124(1)(k) – Extinction of the customs debt in the event the goods are not used – Concept of ‘goods that have been used’ – Inward processing procedure – Customs debt incurred through non-compliance with requirements provided for under the inward processing procedure – Bill of discharge not submitted within the prescribed time limit. Case C-476/19. Judgment of the Court (Eighth Chamber) of 10 September 2020. BMW Bayerische Motorenwerke AG v Hauptzollamt München. Reference for a preliminary ruling – Customs Union – Union Customs Code – Regulation (EU) No 952/2013 – Article 71(1)(b) – Customs value – Imports of electronic products equipped with software. Case C-509/19. Judgment of the Court (Eighth Chamber) of 9 July 2020. 'Unipack' АD v Direktor na Teritorialna direktsia ‘Dunavska’ of the Agentsia ‘Mitnitsi’ and Prokuror ot Varhovna administrativna prokuratura na Republika Bulgaria. Request for a preliminary ruling from the Varhoven administrativen sad. Reference for a preliminary ruling – Customs union – Union Customs Code – Delegated Regulation (EU) 2015/2446 – Article 172(2) – Authorisation to use the end-use procedure – Retroactive effect – Concept of ‘exceptional circumstances’ – Amendment of the tariff classification – Expiry of validity of a decision relating to binding tariff information. Case C-391/19. Judgment of the Court (Second Chamber) of 7 April 2022. UB v Kauno teritorinė muitinė. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling – Union Customs Code – Extinguishment of the customs debt – Goods unlawfully introduced into the customs territory of the European Union – Seizure and confiscation – Directive 2008/118/EC – Excise duties – Directive 2006/112/EC – Value added tax – Chargeable event – Chargeability. Case C-489/20. Judgment of the Court (First Chamber) of 4 September 2019. Zentrale zur Bekämpfung unlauteren Wettbewerbs Frankfurt am Main eV v Prime Champ Deutschland Pilzkulturen GmbH. Request for a preliminary ruling from the Bundesgerichtshof. Reference for a preliminary ruling — Common organisation of the markets in agricultural products — Fruit and vegetables — Marketing rules — Concept of ‘country of origin’ — Regulation (EC) No 1234/2007 — Article 113a(1) — Regulation (EU) No 1308/2013 — Article 76(1) — Definitions relating to the non-preferential origin of goods — Regulation (EEC) No 2913/92 — Article 23(1) and (2)(b) — Regulation (EU) No 952/2013 — Article 60(1) — Delegated Regulation (EU) 2015/2446 — Article 31(b) — Stages of production carried out in another Member State — Labelling of foodstuffs — Prohibition on labelling which could mislead the consumer — Directive 2000/13/EC — Article 2(1)(a)(i) — Regulation (EU) No 1169/2011 — Article 7(1)(a) — Article 1(4) — Article 2(3) — Explanatory elements. Case C-686/17. Judgment of the Court (Eighth Chamber) of 4 March 2020. Teritorialna direktsia Severna morska, successor in law to Mitnitsa Varna v „Schenker“ EOOD. Request for a preliminary ruling from the Administrativen sad - Varna. Reference for a preliminary ruling — Customs union — Regulation (EU) No 952/2013 — Removal from customs supervision — Theft of goods placed under a customs warehousing procedure — Article 242 — Person responsible for the removal — Holder of the authorisation for customs warehousing — Penalty for failure to comply with the customs legislation — Article 42 — Obligation to pay a sum corresponding to the value of the missing goods — Combination with a pecuniary penalty — Proportionality. Case C-655/18. Judgment of the Court (Eighth Chamber) of 9 March 2023. JP EOOD v Otdel 'Mitnichesko razsledvane i razuznavane' /MRR/ v TD 'Mitnitsa Burgas'. Request for a preliminary ruling from the Administrativen sad - Haskovo. Reference for a preliminary ruling – Regulation (EU) No 952/2013 – Union Customs Code – Legal remedies – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Smuggled goods – Goods belonging to a third party seized in the course of administrative-offence proceedings – National legislation excluding that third party from the category of persons entitled to bring an action against the administrative penalty notice ordering the seizure. Case C-752/21. Judgment of the Court (Fourth Chamber) of 23 November 2023. J. P. Mali Kerékpárgyártó és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Törvényszék. Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Article 42(1) – Obligation on the Member States to provide for effective, proportionate and dissuasive penalties for failure to comply with the customs legislation – Incorrect declaration of the country of origin of the imported goods – National legislation providing for a fine corresponding to 50% of the shortfall in customs duties – Principle of proportionality. Case C-653/22. Case C-399/22: Request for a preliminary ruling from the Conseil d’État (France) lodged on 15 June 2022 — Confédération paysanne v Ministère de l’agriculture et de la souveraineté alimentaire, Ministère de l’économie, des finances et de la souveraineté industrielle et numérique Case C-653/22: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 18 October 2022 — J. P. Mali Kerékpárgyártó és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-73/24, Keladis II : Request for a preliminary ruling from the Dioikitiko Protodikeio Thessalonikis (Greece) lodged on 30 January 2024 – WI v Anexartiti Archi Dimosion Esodon article 74 paragraph 3 article 74 paragraph 2 point (c) article 74 paragraph 2 article 74 paragraph 1 article 177 Case C-72/74, Keladis I : Request for a preliminary ruling from the Dioikitiko Protodikeio Thessalonikis (Greece) lodged on 30 January 2024 – HF v Anexartiti Archi Dimosion Esodon article 177 article 70 paragraph 2 point (c) article 74 paragraph 2 point (c) article 74 paragraph 3 Case C-376/23, BALTIC CONTAINER TERMINAL: Request for a preliminary ruling from the Augstākā tiesa (Senāts) (Latvia) lodged on 15 June 2023 — SIA BALTIC CONTAINER TERMINAL v Valsts ieņēmumu dienests article 79 paragraph 1 point (a) article 215 paragraph 1 article 79 paragraph 3 point (a) article 214 paragraph 1 Case C-825/19: Request for a preliminary ruling from the Thüringer Finanzgericht (Germany) lodged on 12 November 2019 — Beeren-, Wild-, Feinfrucht GmbH v Hauptzollamt Erfurt article 211 paragraph 2 article 211 Case C-770/21: Request for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 13 December 2021 — OGL-Food Trade Lebensmittelvertrieb GmbH v Direktor na Teritorialna direktsia ‘Mitnitsa Plovdiv’ pri Agentsia ‘Mitnitsi’ article 74 paragraph 2 point (c) article 44 paragraph 1 article 70 paragraph 1 article 29 article 70 paragraph 1 article 70 paragraph 3 point (d) article 22 paragraph 7 Case C-489/20: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 2 October 2020 — UB v Kauno teritorinė muitinė article 124 paragraph 1 point (e) Case C-800/23, DRINKS 52: Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent (Belgium) lodged on 28 December 2023 – Minister van Financiën v DRINKS 52 BVBA, NZ Case C-391/19: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 21 May 2019 — ‘Unipack’ AD v Direktor na Teritorialna direktsia ‘Dunavska’ of the Agentsia ‘Mitnitsi’, The Public Prosecutor at the Varhovna administrativna prokuratura of the Republic of Bulgaria article 254 article 211 paragraph 2 Case C-33/24, ROSAS: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 18 January 2024 — ROSAS Logisztikai Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-636/20: Request for a preliminary ruling from the Pécsi Törvényszék (Hungary) lodged on 25 November 2020 — Tolnatext Bt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 29 article 22 paragraph 6 Case C-640/21: Request for a preliminary ruling from the Tribunalul Cluj (Romania) lodged on 19 October 2021 — SC Zes Zollner Electronic SRL v Direcția Regională Vamală Cluj — Biroul Vamal de Frontieră Aeroport Cluj Napoca Case C-752/21: Request for a preliminary ruling from the Administrativen sad — Haskovo (Bulgaria) lodged on 7 December 2021 — JP EOOD v Otdel ‘Mitnichesko razsledvane i razuznavane’ v Teritorialna direktsia ‘Mitnitsa Burgas’ article 44 article 29 article 22 paragraph 7 article 44 paragraph 1 Case C-7/20: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 9 January 2020 — VS v Hauptzollamt Münster Case C-407/24, VTL Vámügynökség: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 11 June 2024 – VTL Vámügynökség Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 74 paragraph 2 article 74 paragraph 2 point (d) article 74 paragraph 1 article 22 paragraph 7 article 74 paragraph 2 point (a) article 74 paragraph 2 point (b) article 74 paragraph 3 article 74 paragraph 2 point (c) Case C-686/17: Request for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 7 December 2017 — Zentrale zur Bekämpfung unlauteren Wettbewerbs Frankfurt am Main e.V. v Prime Champ Deutschland Pilzkulturen GmbH article 60 article 60 paragraph 1 Case C-476/19: Request for a preliminary ruling from the Kammarrätten i Göteborg (Sweden) lodged on 19 June 2019 — Allmänna ombudet hos Tullverket v Combinova AB article 124 paragraph 1 point (k) article 79 Case C-717/22: Request for a preliminary ruling from the Rayonen sad Svilengrad (Bulgaria) lodged on 23 November 2022 — SISTEM LUX OOD v Teritorialna direktsia Mitnitsa Burgas article 42 paragraph 1 article 42 paragraph 2 Case C-503/23, Centro di Assistenza Doganale Mellano: Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Piemonte (Italy) lodged on 7 August 2023 — Centro di Assistenza Doganale (CAD) Mellano Srl v Agenzia delle Dogane e dei Monopoli — Agenzia delle Dogane — Direzione Interregionale per la Liguria, Ministero dell’Economia e delle Finanze Case C-125/24, Palmstråle : Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 15 February 2024 – AA v Allmänna ombudet hos Tullverket article 139 paragraph 1 article 86 paragraph 6 article 203 article 79 Case C-579/18: Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 17 September 2018 — Ministère public, Ministre des Finances du Royaume de Belgique v QC, Comida paralela 12 Case C-330/24, Celní jednatelství Zelinka: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 6 May 2024 – Celní jednatelství Zelinka s. r. o. v Generální ředitelství cel Case C-509/19: Request for a preliminary ruling from the Finanzgericht München (Germany) lodged on 4 July 2019 — BMW Bayerische Motorenwerke AG v Hauptzollamt München article 71 paragraph 1 point (b) Case C-506/23, Network One Distribution: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 8 August 2023 — Network One Distribution SRLv Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice București, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili, Autoritatea Vamală Română — Direcția Regională Vamală București Ministerul Finanțelor — Direcția Generală de Soluționare a Contestațiilor Case C-259/24, Tenergie: Request for a preliminary ruling from the Tribunal judiciaire de Marseille (France) lodged on 12 April 2024 – S.A.S. Tenergie Développement v Directeur Régional des Douanes de Marseille, Direction Interrégionale des douanes Provence – Alpes – Côte d’Azur – Corse, Direction Régionale des Douanes de Marseille article 120 article 116 article 119 Case C-372/23, Teritorialna direktsia Mitnitsa Burgas: Request for a preliminary ruling from the Аdministrativen sad Haskovo (Bulgaria) lodged on 13 June 2023 — VU v Teritorialna direktsia Mitnitsa Burgas kam Agentsia ‘Mitnitsi’ article 5 point 3 article 42 paragraph 1 article 15 article 42 paragraph 2 Case C-210/22: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 18 March 2022 — Stappert Deutschland GmbH v Hauptzollamt Hanover (Germany) article 60 paragraph 2 article 284 Case C-351/24, C/C: Request for a preliminary ruling from the Veszprémi Törvényszék (Hungary) lodged on 15 May 2024 – C/C Vámügynöki Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-39/20: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 January 2020 — Staatssecretaris van Financiën v Jumbocarry Trading GmbH article 103 paragraph 3 point (b) article 124 paragraph 1 point (a) Case C-655/18: Request for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 19 October 2018 — Mitnitsa Varna v Schenker EOOD article 42 paragraph 1 sentence 2 article 242 paragraph 1 paragraph (b) article 242 paragraph 1 paragraph (a) article 42 paragraph 2 article 42 paragraph 1 Case C-770/22: Request for a preliminary ruling from the Commissione tributaria provinciale di Genova (Italy) lodged on 19 December 2022 — OSTP Italy Srl v Agenzia delle Dogane e dei Monopoli, Ufficio delle Dogane di Genova 1, Agenzia delle Dogane e dei Monopoli, Ufficio delle dogane di Genova 2 and Agenzia delle Entrate — Riscossione — Genova article 43 article 45 article 44 Case C-782/23, Tauritus: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 19 December 2023 — ‘Tauritus’ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos article 70 paragraph 1 article 173 paragraph 3 article 70 article 74 Case C-368/21: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 14 June 2021 — R.T. v Hauptzollamt Hamburg Case C-781/23, Malmö Motorrenovering: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 18 December 2023 — Malmö Motorrenovering AB v Allmänna ombudet hos Tullverket article 251 article 251 paragraph 3 article 251 paragraph 2 article 251 paragraph 1 Case C-168/23, Prysmian Cabluri și Sisteme: Request for a preliminary ruling from the Tribunalul Olt (Romania) lodged on 17 March 2023 — Prysmian Cabluri și Sisteme SA v Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice Craiova — Direcția Regională Vamală Craiova, Autoritatea Vamală Română, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili Case C-75/20: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 13 February 2020 — ‘Lifosa’ AB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos article 71 paragraph 1 point (e) PT (i) article 70 paragraph 1 Legal basis Consolidated version of the Treaty on the Functioning of the European Union PART THREE - UNION POLICIES AND INTERNAL ACTIONS TITLE VII - COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS Chapter 3 - Approximation of laws Article 114 (ex Article 95 TEC) Consolidated version of the Treaty on the Functioning of the European Union PART THREE - UNION POLICIES AND INTERNAL ACTIONS TITLE II - FREE MOVEMENT OF GOODS Chapter 2 - Customs cooperation Article 33 (ex Article 135 TEC) Consolidated version of the Treaty on the Functioning of the European Union PART FIVE - EXTERNAL ACTION BY THE UNION TITLE II - COMMON COMMERCIAL POLICY Article 207 (ex Article 133 TEC) EuroVoc Vocabulary Customs regulations General customs aspects Export (EU) Import (EU) Common customs territory Customs harmonisation Basic customs instruments Common customs tariff Customs Union Internal market - Principles EU customs procedure