Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
Modified by
- Regulation (EU) 2016/2339 of the European Parliament and of the Councilof 14 December 2016amending Regulation (EU) No 952/2013 laying down the Union Customs Code, as regards goods that have temporarily left the customs territory of the Union by sea or air, 32016R2339, December 23, 2016
- Regulation (EU) 2019/474 of the European Parliament and of the Councilof 19 March 2019amending Regulation (EU) No 952/2013 laying down the Union Customs Code, 32019R0474, March 25, 2019
- Regulation (EU) 2019/632 of the European Parliament and of the Councilof 17 April 2019amending Regulation (EU) No 952/2013 to prolong the transitional use of means other than the electronic data-processing techniques provided for in the Union Customs Code, 32019R0632, April 25, 2019
Corrected by
- Corrigendum to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, 32013R0952R(01), October 29, 2013
- Corrigendum to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, 32013R0952R(03), September 30, 2016
(a) protecting the financial interests of the Union and its Member States; (b) protecting the Union from unfair and illegal trade while supporting legitimate business activity; (c) ensuring the security and safety of the Union and its residents, and the protection of the environment, where appropriate in close cooperation with other authorities; and (d) maintaining a proper balance between customs controls and facilitation of legitimate trade.
the territory of the Kingdom of Belgium, the territory of the Republic of Bulgaria, the territory of the Czech Republic, the territory of the Kingdom of Denmark, except the Faroe Islands and Greenland, the territory of the Federal Republic of Germany, except the Island of Heligoland and the territory of Büsingen (Treaty of 23 November 1964 between the Federal Republic of Germany and the Swiss Confederation),the territory of the Republic of Estonia, the territory of Ireland, the territory of the Hellenic Republic, the territory of the Kingdom of Spain, except Ceuta and Melilla, the territory of the French Republic, except the French overseas countries and territories to which the provisions of Part Four of the TFEU apply, the territory of the Republic of Croatia, the territory of the Italian Republic, except the municipalities of Livigno and Campione d'Italia and the national waters of Lake Lugano which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio, the territory of the Republic of Cyprus, in accordance with the provisions of the 2003 Act of Accession, the territory of the Republic of Latvia, the territory of the Republic of Lithuania, the territory of the Grand Duchy of Luxembourg, the territory of Hungary, the territory of Malta, the territory of the Kingdom of the Netherlands in Europe, the territory of the Republic of Austria, the territory of the Republic of Poland, the territory of the Portuguese Republic, the territory of Romania, the territory of the Republic of Slovenia, the territory of the Slovak Republic, the territory of the Republic of Finland, the territory of the Kingdom of Sweden, and the territory of the United Kingdom of Great Britain and Northern Ireland and of the Channel Islands and the Isle of Man.
(a) FRANCE The territory of Monaco as defined in the Customs Convention signed in Paris on 18 May 1963 (Journal officiel de la République française (Official Journal of the French Republic) of27 September 1963 , p. 8679);(b) CYPRUS The territory of the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia as defined in the Treaty concerning the Establishment of the Republic of Cyprus, signed in Nicosia on 16 August 1960 (United Kingdom Treaty Series No 4 (1961) Cmnd. 1252).
(1) "customs authorities" means the customs administrations of the Member States responsible for applying the customs legislation and any other authorities empowered under national law to apply certain customs legislation; (2) "customs legislation" means the body of legislation made up of all of the following: (a) the Code and the provisions supplementing or implementing it adopted at Union or national level; (b) the Common Customs Tariff; (c) the legislation setting up a Union system of reliefs from customs duty; (d) international agreements containing customs provisions, insofar as they are applicable in the Union;
(3) "customs controls" means specific acts performed by the customs authorities in order to ensure compliance with the customs legislation and other legislation governing the entry, exit, transit, movement, storage and end-use of goods moved between the customs territory of the Union and countries or territories outside that territory, and the presence and movement within the customs territory of the Union of non-Union goods and goods placed under the end-use procedure; (4) "person" means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts; (5) "economic operator" means a person who, in the course of his or her business, is involved in activities covered by the customs legislation; (6) "customs representative" means any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities; (7) "risk" means the likelihood and the impact of an event occurring, with regard to the entry, exit, transit, movement or end-use of goods moved between the customs territory of the Union and countries or territories outside that territory and to the presence within the customs territory of the Union of non-Union goods, which would: (a) prevent the correct application of Union or national measures; (b) compromise the financial interests of the Union and its Member States; or (c) pose a threat to the security and safety of the Union and its residents, to human, animal or plant health, to the environment or to consumers;
(8) "customs formalities" means all the operations which must be carried out by a person and by the customs authorities in order to comply with the customs legislation; (9) "entry summary declaration" means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be brought into the customs territory of the Union; (10) "exit summary declaration" means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be taken out of the customs territory of the Union; (11) "temporary storage declaration" means the act whereby a person indicates, in the prescribed form and manner, that goods are in temporary storage; (12) "customs declaration" means the act whereby a person indicates, in the prescribed form and manner, a wish to place goods under a given customs procedure, with an indication, where appropriate, of any specific arrangements to be applied; (13) "re-export declaration" means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods, with the exception of those under the free zone procedure or in temporary storage, out of the customs territory of the Union; (14) "re-export notification" means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods which are under the free zone procedure or in temporary storage out of the customs territory of the Union; (15) "declarant" means the person lodging a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification in his or her own name or the person in whose name such a declaration or notification is lodged; (16) "customs procedure" means any of the following procedures under which goods may be placed in accordance with the Code: (a) release for free circulation; (b) special procedures; (c) export;
(17) 'temporary storage' means the situation of non-Union goods temporarily stored under customs supervision in the period between their presentation to customs and their placing under a customs procedure or re-export; (18) "customs debt" means the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force; (19) "debtor" means any person liable for a customs debt; (20) "import duty" means customs duty payable on the import of goods; (21) "export duty" means customs duty payable on the export of goods; (22) "customs status" means the status of goods as Union or non-Union goods; (23) "Union goods" means goods which fall into any of the following categories: (a) goods wholly obtained in the customs territory of the Union and not incorporating goods imported from countries or territories outside the customs territory of the Union; (b) goods brought into the customs territory of the Union from countries or territories outside that territory and released for free circulation; (c) goods obtained or produced in the customs territory of the Union, either solely from goods referred to in point (b) or from goods referred to in points (a) and (b);
(24) "non-Union goods" means goods other than those referred to in point 23 or which have lost their customs status as Union goods; (25) "risk management" means the systematic identification of risk, including through random checks, and the implementation of all measures necessary for limiting exposure to risk; (26) "release of goods" means the act whereby the customs authorities make goods available for the purposes specified for the customs procedure under which they are placed; (27) "customs supervision" means action taken in general by the customs authorities with a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subject to such action are observed; (28) "repayment" means the refunding of an amount of import or export duty that has been paid; (29) "remission" means the waiving of the obligation to pay an amount of import or export duty which has not been paid; (30) "processed products" means goods placed under a processing procedure which have undergone processing operations; (31) "person established in the customs territory of the Union" means: (a) in the case of a natural person, any person who has his or her habitual residence in the customs territory of the Union; (b) in the case of a legal person or an association of persons, any person having its registered office, central headquarters or a permanent business establishment in the customs territory of the Union;
(32) "permanent business establishment" means a fixed place of business, where both the necessary human and technical resources are permanently present and through which a person's customs-related operations are wholly or partly carried out; (33) "presentation of goods to customs" means the notification to the customs authorities of the arrival of goods at the customs office or at any other place designated or approved by the customs authorities and the availability of those goods for customs controls; (34) "holder of the goods" means the person who is the owner of the goods or who has a similar right of disposal over them or who has physical control of them; (35) "holder of the procedure" means: (a) the person who lodges the customs declaration, or on whose behalf that declaration is lodged; or (b) the person to whom the rights and obligations in respect of a customs procedure have been transferred;
(36) "commercial policy measures" means non-tariff measures established, as part of the common commercial policy, in the form of Union provisions governing international trade in goods; (37) "processing operations" means any of the following: (a) the working of goods, including erecting or assembling them or fitting them to other goods; (b) the processing of goods; (c) the destruction of goods; (d) the repair of goods, including restoring them and putting them in order; (e) the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories);
(38) "rate of yield" means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure; (39) "decision" means any act by the customs authorities pertaining to the customs legislation giving a ruling on a particular case, and having legal effects on the person or persons concerned; (40) "carrier" means: (a) in the context of entry, the person who brings the goods, or who assumes responsibility for the carriage of the goods, into the customs territory of the Union. However, (i) in the case of combined transportation, "carrier" means the person who operates the means of transport which, once brought into the customs territory of the Union, moves by itself as an active means of transport; (ii) in the case of maritime or air traffic under a vessel-sharing or contracting arrangement, "carrier" means the person who concludes a contract and issues a bill of lading or air waybill for the actual carriage of the goods into the customs territory of the Union;
(b) in the context of exit, the person who takes the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Union. However: (i) in the case of combined transportation, where the active means of transport leaving the customs territory of the Union is only transporting another means of transport which, after the arrival of the active means of transport at its destination, will move by itself as an active means of transport, 'carrier' means the person who will operate the means of transport which will move by itself once the means of transport leaving the customs territory of the Union has arrived at its destination; (ii) in the case of maritime or air traffic under a vessel-sharing or contracting arrangement, "carrier" means the person who concludes a contract, and issues a bill of lading or air waybill, for the actual carriage of the goods out of the customs territory of the Union;
(41) "buying commission" means a fee paid by an importer to an agent for representing him or her in the purchase of goods being valued.
(a) on a permanent basis where duly justified by the type of traffic or where the use of electronic data-processing techniques is not appropriate for the customs formalities concerned; (b) on a temporary basis, in the event of a temporary failure of the computerised system of the customs authorities or of the economic operators.
(a) the common data requirements referred to in Article 6(2), taking into account the need to accomplish the customs formalities laid down in the customs legislation and the nature and purpose of the exchange and storage of information referred to in Article 6(1); (b) the specific cases where means for the exchange and storage of information, other than electronic data-processing techniques, may be used in accordance with point (a) of Article 6(3); (c) the type of information and the particulars that are to be contained in the records referred to in Articles 148(4) and 214(1).
(a) where necessary, the format and code of the common data requirements referred to in Article 6(2); (b) the procedural rules on the exchange and storage of information which can be made by means other than the electronic data-processing techniques referred to in Article 6(3).
(a) where they are established in the customs territory of the Union, they shall register with the customs authorities responsible for the place where they are established; (b) where they are not established in the customs territory of the Union, they shall register with the customs authorities responsible for the place where they first lodge a declaration or apply for a decision.
(a) the cases referred to in Article 9(2), where economic operators which are not established in the customs territory of the Union are required to register with the customs authorities; (b) the cases referred to in the first subparagraph of Article 9(3), where persons other than economic operators are required to register with the customs authorities; (c) the cases referred to in Article 9(4) where the customs authorities invalidate a registration.
(a) the accuracy and completeness of the information given in the declaration, notification or application; (b) the authenticity, accuracy and validity of any document supporting the declaration, notification or application; (c) where applicable, compliance with all of the obligations relating to the placing of the goods in question under the customs procedure concerned, or to the conduct of the authorised operations.
(a) the cases where the waiver referred to in the second subparagraph of Article 18(2) does not apply; (b) the cases where the evidence of empowerment referred to in the first subparagraph of Article 19(2) is not required by the customs authorities.
(a) where it concerns a decision referred to in Article 33(1); (b) in the event of refusal of the benefit of a tariff quota where the specified tariff quota volume is reached, as referred to in the first subparagraph of Article 56(4); (c) where the nature or the level of a threat to the security and safety of the Union and its residents, to human, animal or plant health, to the environment or to consumers so requires; (d) where the decision aims at securing the implementation of another decision for which the first subparagraph has been applied, without prejudice to the law of the Member State concerned; (e) where it would prejudice investigations initiated for the purpose of combating fraud; (f) in other specific cases.
(a) re-assess a decision; (b) suspend a decision which is not to be annulled, revoked or amended.
(a) the exceptions to the third subparagraph of Article 22(1); (b) the conditions for the acceptance of an application, referred to in Article 22(2); (c) the time-limit to take a specific decision, including the possible extension of that time-limit, in accordance with Article 22(3); (d) the cases, referred to in Article 22(4), where the decision takes effect from a date which is different from the date on which the applicant receives it or is deemed to have received it; (e) the cases, referred to in Article 22(5), where the decision is not valid without limitation of time; (f) the duration of the period referred to in the first subparagraph of Article 22(6); (g) the specific cases, referred to in point (f) of the second subparagraph of Article 22(6), where the applicant is given no opportunity to express his or her point of view; (h) the cases and the rules for re-assessing and suspending decisions in accordance with Article 23(4);
(a) the submission and the acceptance of the application for a decision, referred to in Article 22(1) and (2); (b) taking the decision referred to in Article 22, including, where appropriate, the consultation of the Member States concerned; (c) monitoring a decision, in accordance with Article 23(5).
(a) the decision was taken on the basis of incorrect or incomplete information; (b) the holder of the decision knew or ought reasonably to have known that the information was incorrect or incomplete; (c) if the information had been correct and complete, the decision would have been different.
(a) one or more of the conditions for taking that decision were not or are no longer fulfilled; or (b) upon application by the holder of the decision.
(a) the cases, referred to in Article 28(2), where a favourable decision addressed to several persons may be revoked also in respect of persons other than the person who fails to fulfil an obligation imposed under that decision; (b) the exceptional cases, in which the customs authorities may defer the date on which revocation or amendment takes effect in accordance with the second subparagraph of Article 28(4).
(a) where the application is made, or has already been made, at the same or another customs office, by or on behalf of the holder of a decision in respect of the same goods and, for BOI decisions, under the same circumstances determining the acquisition of origin; (b) where the application does not relate to any intended use of the BTI or BOI decision or any intended use of a customs procedure.
(a) on the customs authorities, as against the holder of the decision, only in respect of goods for which customs formalities are completed after the date on which the decision takes effect; (b) on the holder of the decision, as against the customs authorities, only with effect from the date on which he or she receives, or is deemed to have received, notification of the decision.
(a) in the case of a BTI decision, the goods declared correspond in every respect to those described in the decision; (b) in the case of a BOI decision, the goods in question and the circumstances determining the acquisition of origin correspond in every respect to the goods and the circumstances described in the decision.
(a) the adoption of an amendment to the nomenclatures referred to in points (a) and (b) of Article 56(2); (b) the adoption of measures referred to in Article 57(4);
(a) where a regulation is adopted or an agreement is concluded by, and becomes applicable in, the Union, and the BOI decision no longer conforms to the law thereby laid down, with effect from the date of application of that regulation or agreement; (b) where it is no longer compatible with the Agreement on Rules of Origin established in the World Trade Organisation (WTO) or with the explanatory notes or an origin opinion adopted for the interpretation of that Agreement, with effect from the date of their publication in the Official Journal of the European Union .
(a) where they are no longer compatible with the interpretation of any of the nomenclatures referred to in points (a) and (b) of Article 56(2) resulting from any of the following: (i) explanatory notes referred to in the second indent of point (a) of Article 9(1) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs TariffOJ L 256, 7.9.1987, p. 1 .Official Journal of the European Union ;(ii) a judgment of the Court of Justice of the European Union, with effect from the date of publication of the operative part of the judgment in the Official Journal of the European Union ;(iii) classification decisions, classification opinions or amendments of the explanatory notes to the Nomenclature of the Harmonized Commodity Description and Coding System, adopted by the Organization set-up by the Convention establishing a Customs Co-operation Council, done at Brussels on 15 December 1950 , with effect from the date of publication of the Commission Communication in the 'C' series of theOfficial Journal of the European Union ; or
(b) in other specific cases.
(a) where they are no longer compatible with a judgment of the Court of Justice of the European Union, with effect from the date of publication of the operative part of the judgment in the Official Journal of the European Union ; or(b) in other specific cases.
(a) the taking of BTI and BOI decisions, for goods whose correct and uniform tariff classification or determination of origin is not ensured, is suspended; or (b) the suspension referred to in point (a) is withdrawn.
(a) the specific cases referred to in point (b) of Article 34(7) and point (b) of Article 34(8), where BTI and BOI decisions are to be revoked; (b) the cases referred to in Article 35, where decisions relating to binding information are taken with regard to other factors on the basis of which import or export duty and other measures in respect of trade in goods are applied.
(a) using a BTI or BOI decision after it ceases to be valid or is revoked, in accordance with Article 34(9); (b) the Commission to notify the customs authorities in accordance with points (a) and (b) of Article 34(10); (c) using decisions referred to in Article 35 and determined in accordance with point (b) of Article 36 after they cease to be valid; (d) suspending decisions referred to in Article 35 and determined in accordance with point (b) of Article 36 and notifying the suspension or the withdrawal of the suspension to the customs authorities.
(a) decisions referred to in Article 34(11); (b) decisions referred to in Article 35 and determined in accordance with point (b) of Article 36.
(a) that of an authorised economic operator for customs simplifications, which shall enable the holder to benefit from certain simplifications in accordance with the customs legislation; or (b) that of an authorised economic operator for security and safety that shall entitle the holder to facilitations relating to security and safety.
(a) the absence of any serious infringement or repeated infringements of customs legislation and taxation rules, including no record of serious criminal offences relating to the economic activity of the applicant; (b) the demonstration by the applicant of a high level of control of his or her operations and of the flow of goods, by means of a system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls; (c) financial solvency, which shall be deemed to be proven where the applicant has good financial standing, which enables him or her to fulfil his or her commitments, with due regard to the characteristics of the type of business activity concerned; (d) with regard to the authorisation referred to in point (a) of Article 38(2), practical standards of competence or professional qualifications directly related to the activity carried out; and (e) with regard to the authorisation referred to in point (b) of Article 38(2), appropriate security and safety standards, which shall be considered as fulfilled where the applicant demonstrates that he or she maintains appropriate measures to ensure the security and safety of the international supply chain including in the areas of physical integrity and access controls, logistical processes and handling of specific types of goods, personnel and identification of his or her business partners.
(a) the simplifications referred to in point (a) of Article 38(2); (b) the facilitations referred to in point (b) of Article 38(2); (c) the more favourable treatment referred to in Article 38(6).
(a) a pecuniary charge by the customs authorities, including, where appropriate, a settlement applied in place of and in lieu of a criminal penalty; (b) the revocation, suspension or amendment of any authorisation held by the person concerned.
(a) initially, before the customs authorities or a judicial authority or other body designated for that purpose by the Member States; (b) subsequently, before a higher independent body, which may be a judicial authority or an equivalent specialised body, according to the provisions in force in the Member States.
(a) the risks are assessed by a customs authority as being significant and requiring customs control and the results of the control establish that the event triggering the risks has occurred; or (b) the control results do not establish that the event triggering the risks has occurred, but the customs authority concerned considers the threat to present a high risk elsewhere in the Union.
(a) the proportionality to the risk; (b) the urgency of the necessary application of the controls; (c) the probable impact on trade flow, on individual Member States and on control resources.
(a) a description of the risks; (b) the factors or indicators of risk to be used to select goods or economic operators for customs control; (c) the nature of customs controls to be undertaken by the customs authorities; (d) the duration of the application of the customs controls referred to in point (c).
(a) security and safety checks; (b) checks linked to prohibitions or restrictions.
(a) the cabin and hold baggage of persons: (i) taking a flight in an aircraft which comes from a non-Union airport and which, after a stopover at a Union airport, continues to another Union airport; (ii) taking a flight in an aircraft which stops over at a Union airport before continuing to a non-Union airport; (iii) using a maritime service provided by the same vessel and comprising successive legs departing from, calling at or terminating in a non-Union port; (iv) on board pleasure craft and tourist or business aircraft;
(b) cabin and hold baggage: (i) arriving at a Union airport on board an aircraft coming from a non-Union airport and transferred at that Union airport to another aircraft proceeding on an intra-Union flight; (ii) loaded at a Union airport onto an aircraft proceeding on an intra-Union flight for transfer at another Union airport to an aircraft whose destination is a non-Union airport.
(a) attendance, where requested, by customs staff outside official office hours or at premises other than customs premises; (b) analyses or expert reports on goods and postal fees for the return of goods to an applicant, particularly in respect of decisions taken pursuant to Article 33 or the provision of information in accordance with Article 14(1); (c) the examination or sampling of goods for verification purposes, or the destruction of goods, where costs other than the cost of using customs staff are involved; (d) exceptional control measures, where these are necessary due to the nature of the goods or to a potential risk.
(a) because factors used to determine the customs value of goods are expressed in a currency other than that of the Member State where the customs value is determined; (b) because the value of the euro is required in national currencies for the purposes of determining the tariff classification of goods and the amount of import and export duty, including value thresholds in the Common Customs Tariff.
(a) the Combined Nomenclature of goods as laid down in Regulation (EEC) No 2658/87; (b) any other nomenclature which is wholly or partly based on the Combined Nomenclature or which provides for further subdivisions to it, and which is established by Union provisions governing specific fields with a view to the application of tariff measures relating to trade in goods; (c) the conventional or normal autonomous customs duty applicable to goods covered by the Combined Nomenclature; (d) the preferential tariff measures contained in agreements which the Union has concluded with certain countries or territories outside the customs territory of the Union or groups of such countries or territories; (e) preferential tariff measures adopted unilaterally by the Union in respect of certain countries or territories outside the customs territory of the Union or groups of such countries or territories; (f) autonomous measures providing for a reduction in, or exemption from, customs duty on certain goods; (g) favourable tariff treatment specified for certain goods, by reason of their nature or end-use, in the framework of measures referred to under points (c) to (f) or (h); (h) other tariff measures provided for by agricultural or commercial or other Union legislation.
(a) the Common Customs Tariff, with the exception of the measures referred to in points (d) and (e) of Article 56(2); (b) measures, other than tariff measures, established by Union provisions governing specific fields relating to trade in goods; and (c) other Union measures relating to the origin of goods.
(a) internal or external factors temporarily deprive the beneficiary country or territory of the ability to comply with the rules on preferential origin; (b) the beneficiary country or territory requires time to prepare itself to comply with those rules.
(a) the procedural rules, referred to in Article 64(1), to facilitate the establishment in the Union of the preferential origin of goods; (b) a measure granting a beneficiary country or territory the temporary derogation referred to in Article 64(6).
(a) there are no restrictions as to the disposal or use of the goods by the buyer, other than any of the following: (i) restrictions imposed or required by a law or by the public authorities in the Union; (ii) limitations of the geographical area in which the goods may be resold; (iii) restrictions which do not substantially affect the customs value of the goods;
(b) the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued; (c) no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made; (d) the buyer and seller are not related or the relationship did not influence the price.
(a) the following, to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the goods: (i) commissions and brokerage, except buying commissions; (ii) the cost of containers which are treated as being one, for customs purposes, with the goods in question; and (iii) the cost of packing, whether for labour or materials;
(b) the value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable: (i) materials, components, parts and similar items incorporated into the imported goods; (ii) tools, dies, moulds and similar items used in the production of the imported goods; (iii) materials consumed in the production of the imported goods; and (iv) engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the Union and necessary for the production of the imported goods;
(c) royalties and licence fees related to the goods being valued that the buyer must pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable; (d) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; and (e) the following costs up to the place where goods are brought into the customs territory of the Union: (i) the cost of transport and insurance of the imported goods; and (ii) loading and handling charges associated with the transport of the imported goods.
(a) the cost of transport of the imported goods after their entry into the customs territory of the Union; (b) charges for construction, erection, assembly, maintenance or technical assistance, undertaken after the entry into the customs territory of the Union of the imported goods such as industrial plants, machinery or equipment; (c) charges for interest under a financing arrangement entered into by the buyer and relating to the purchase of the imported goods, irrespective of whether the finance is provided by the seller or another person, provided that the financing arrangement has been made in writing and, where required, the buyer can demonstrate that the following conditions are fulfilled: (i) such goods are actually sold at the price declared as the price actually paid or payable; (ii) the claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and at the time when, the finance was provided;
(d) charges for the right to reproduce the imported goods in the Union; (e) buying commissions; (f) import duties or other charges payable in the Union by reason of the import or sale of the goods; (g) notwithstanding point (c) of Article 71(1), payments made by the buyer for the right to distribute or resell the imported goods, if such payments are not a condition of the sale for export to the Union of the goods.
(a) amounts which are to be included in the customs value in accordance with Article 70(2); and (b) the amounts referred to in Articles 71 and 72.
(a) the transaction value of identical goods sold for export to the customs territory of the Union and exported at or about the same time as the goods being valued; (b) the transaction value of similar goods sold for export to the customs territory of the Union and exported at or about the same time as the goods being valued; (c) the value based on the unit price at which the imported goods, or identical or similar imported goods, are sold within the customs territory of the Union in the greatest aggregate quantity to persons not related to the sellers; or (d) the computed value, consisting of the sum of: (i) the cost or value of materials and fabrication or other processing employed in producing the imported goods; (ii) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of export for export to the Union; (iii) the cost or value of the elements referred to in point (e) of Article 71(1).
(a) the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade; (b) Article VII of the General Agreement on Tariffs and Trade; (c) this Chapter.
(a) determining the customs value in accordance with Articles 70(1) and (2) and Articles 71 and 72, including those for adjusting the price actually paid or payable; (b) the application of the conditions referred to in Article 70(3); (c) determining the customs value referred to in Article 74.
(a) release for free circulation, including under the end-use provisions; (b) temporary admission with partial relief from import duty.
(a) one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union, their removal from customs supervision, or the movement, processing, storage, temporary storage, temporary admission or disposal of such goods within that territory; (b) one of the obligations laid down in the customs legislation concerning the end-use of goods within the customs territory of the Union; (c) a condition governing the placing of non-Union goods under a customs procedure or the granting, by virtue of the end-use of the goods, of duty exemption or a reduced rate of import duty.
(a) the moment when the obligation the non-fulfilment of which gives rise to the customs debt is not met or ceases to be met; (b) the moment when a customs declaration is accepted for the placing of goods under a customs procedure where it is established subsequently that a condition governing the placing of the goods under that procedure or the granting of a duty exemption or a reduced rate of import duty by virtue of the end-use of the goods was not in fact fulfilled.
(a) any person who was required to fulfil the obligations concerned; (b) any person who was aware or should reasonably have been aware that an obligation under the customs legislation was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation, or who participated in the act which led to the non-fulfilment of the obligation; (c) any person who acquired or held the goods in question and who was aware or should reasonably have been aware at the time of acquiring or receiving the goods that an obligation under the customs legislation was not fulfilled.
(a) one of the obligations laid down in the customs legislation for the exit of the goods; (b) the conditions under which the goods were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty.
(a) the moment at which the goods are actually taken out of the customs territory of the Union without a customs declaration; (b) the moment at which the goods reach a destination other than that for which they were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty; (c) should the customs authorities be unable to determine the moment referred to in point (b), the expiry of the time-limit set for the production of evidence that the conditions entitling the goods to such relief have been fulfilled.
(a) any person who was required to fulfil the obligation concerned; (b) any person who was aware or should reasonably have been aware that the obligation concerned was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation; (c) any person who participated in the act which led to the non-fulfilment of the obligation and who was aware or should reasonably have been aware that a customs declaration had not been lodged but should have been.
(a) the unlawful introduction into the customs territory of the Union of counterfeit currency; (b) the introduction into the customs territory of the Union of narcotic drugs and psychotropic substances other than where strictly supervised by the competent authorities with a view to their use for medical and scientific purposes.
(a) the rules for the calculation of the amount of import or export duty applicable to goods for which a customs debt is incurred in the context of a special procedure, which supplement the rules laid down in Articles 85 and 86; (b) the cases referred to in Article 86(4); (c) the time-limit referred to in Article 87(2).
(a) the guarantee is used for the placing of goods under the Union transit procedure; or (b) the guarantee may be used in more than one Member State.
(a) goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways; (b) goods carried by a fixed transport installation; (c) in specific cases where goods are placed under the temporary admission procedure; (d) goods placed under the Union transit procedure using the simplification referred to in point (e) of Article 233(4) and carried by sea or air between Union ports or between Union airports.
(a) by a cash deposit or by any other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required; (b) by an undertaking given by a guarantor; (c) by another form of guarantee which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid.
(a) they are established in the customs territory of the Union; (b) they fulfil the criteria laid down in point (a) of Article 39; (c) they are regular users of the customs procedures involved or operators of temporary storage facilities or they fulfil the criteria laid down in point (d) of Article 39.
(a) the comprehensive guarantee for a reduced amount or a guarantee waiver referred to in Article 95(2); (b) the comprehensive guarantee referred to in Article 95, in respect of goods which have been identified as being subject to large-scale fraud.
(a) that person can show that no customs debt has arisen in respect of the goods in question in the course of operations which that person has undertaken in the two years preceding the decision referred to in paragraph 1; (b) where customs debts have arisen in the two years preceding the decision referred to in paragraph 1, the person concerned can show that those debts were fully paid by the debtor or debtors or the guarantor within the prescribed time-limit.
(a) the specific cases, referred to in point (c) of Article 89(8), where no guarantee is required for goods placed under the temporary admission procedure; (b) the form of the guarantee, referred to in point (c) of Article 92(1), and the rules concerning the guarantor referred to in Article 94; (c) the conditions for the granting of an authorisation to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver referred to in Article 95(2); (d) time-limits for the release of a guarantee.
(a) for determining the amount of the guarantee, including the reduced amount referred to in Article 95(2) and (3); (b) regarding the provision and the monitoring of the guarantee referred to in Article 89, the revocation and cancellation of the undertaking given by the guarantor referred to in Article 94, and the release of the guarantee referred to in Article 98; (c) regarding the temporary prohibitions referred to in Article 96.
(a) where, pending a final determination of the amount of import or export duty, a provisional commercial policy measure taking the form of a duty has been imposed; (b) where the amount of import or export duty payable exceeds that determined on the basis of a decision made in accordance with Article 33; (c) where the original decision not to notify the customs debt or to notify it with an amount of import or export duty at a figure less than the amount of import or export duty payable was taken on the basis of general provisions invalidated at a later date by a court decision; (d) where the customs authorities are exempted under the customs legislation from notification of the customs debt.
(a) an appeal is lodged in accordance with Article 44; such suspension shall apply from the date on which the appeal is lodged and shall last for the duration of the appeal proceedings; or (b) the customs authorities communicate to the debtor, in accordance with Article 22(6), the grounds on which they intend to notify the customs debt; such suspension shall apply from the date of that communication until the end of the period within which the debtor is given the opportunity to express his or her point of view.
(a) where an application for remission of duty is made in accordance with Article 121; (b) where goods are to be confiscated, destroyed or abandoned to the State; (c) where the customs debt was incurred pursuant to Article 79 and there is more than one debtor.
(a) separately in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1), or Article 105(4); (b) globally in respect of all amounts of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a period fixed by the customs authorities and not exceeding 31 days; (c) globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 105(1).
(a) overcharged amounts of import or export duty; (b) defective goods or goods not complying with the terms of the contract; (c) error by the competent authorities; (d) equity.
(a) where the customs authorities consider that the special circumstances are the result of the Commission failing in its obligations; (b) where the customs authorities consider that the Commission committed an error within the meaning of Article 119; (c) where the circumstances of the case relate to the findings of a Union investigation carried out under Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural mattersOJ L 82, 22.3.1997, p. 1 .(d) where the amount for which the person concerned may be liable in respect of one or more import or export operations equals or exceeds EUR 500000 as a result of an error or special circumstances.
(a) where the Commission has already adopted a decision on a case involving comparable issues of fact and of law; (b) where the Commission is already considering a case involving comparable issues of fact and of law.
(a) in the case of a tariff quota, its volume has not been exhausted; (b) in other cases, the rate of duty normally due has not been re-established.
(a) the goods, before being released for free circulation, were placed under a special procedure for testing, unless it is established that the fact that the goods were defective or did not comply with the terms of the contract could not normally have been detected in the course of such tests; (b) the defective nature of the goods was taken into consideration in drawing up the terms of the contract, in particular the price, before the goods were placed under a customs procedure involving the incurrence of a customs debt; or (c) the goods are sold by the applicant after it has been ascertained that they are defective or do not comply with the terms of the contract.
(a) the debtor could not reasonably have detected that error; and (b) the debtor was acting in good faith.
(a) in the case of overcharged, amounts of import or export duty, error by the competent authorities or equity, within three years of the date of notification of the customs debt; (b) in the case of defective goods or goods not complying with the terms of the contract, within one year of the date of notification of the customs debt; (c) in the case of invalidation of a customs declaration, within the period specified in the rules applicable to invalidation.
(a) the conditions for the acceptance of the file; (b) the time-limit to take a decision and the suspension of that time-limit; (c) the communication of the grounds on which the Commission intends to base its decision, before taking a decision which would adversely affect the person concerned; (d) the notification of the decision; (e) the consequences of a failure to take a decision or to notify such decision.
(a) repayment and remission, as referred to in Article 116; (b) informing the Commission in accordance with Article 121(4) and the information to be provided.
(a) where the debtor can no longer be notified of the customs debt, in accordance with Article 103; (b) by payment of the amount of import or export duty; (c) subject to paragraph 5, by remission of the amount of import or export duty; (d) where, in respect of goods declared for a customs procedure entailing the obligation to pay import or export duty, the customs declaration is invalidated; (e) where goods liable to import or export duty are confiscated or seized and simultaneously or subsequently confiscated; (f) where goods liable to import or export duty are destroyed under customs supervision or abandoned to the State; (g) where the disappearance of the goods or the non-fulfilment of obligations arising from the customs legislation results from the total destruction or irretrievable loss of those goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure, or as a consequence of instruction by the customs authorities; for the purpose of this point, goods shall be considered as irretrievably lost when they have been rendered unusable by any person; (h) where the customs debt was incurred pursuant to Article 79 or 82 and where the following conditions are fulfilled: (i) the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the temporary storage or of the customs procedure concerned and did not constitute an attempt at deception; (ii) all of the formalities necessary to regularise the situation of the goods are subsequently carried out;
(i) where goods released for free circulation duty-free, or at a reduced rate of import duty by virtue of their end-use, have been exported with the permission of the customs authorities; (j) where it was incurred pursuant to Article 78 and where the formalities carried out in order to enable the preferential tariff treatment referred to in that Article to be granted are cancelled; (k) where, subject to paragraph 6, the customs debt was incurred pursuant to Article 79 and evidence is provided to the satisfaction of the customs authorities that the goods have not been used or consumed and have been taken out of the customs territory of the Union.
(a) for means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory; and (b) in other cases, where duly justified by the type of goods or traffic, or where required by international agreements.
(a) the importer or consignee or other person in whose name or on whose behalf the carrier acts; (b) any person who is able to present the goods in question or have them presented at the customs office of entry.
(a) the customs authorities have informed the person who lodged the entry summary declaration that they intend to examine the goods; (b) the customs authorities have established that the particulars of the entry summary declaration are incorrect; (c) the goods have already been presented to customs.
(a) upon application by the declarant; or (b) after 200 days have elapsed since the declaration was lodged.
(a) the cases where the obligation to lodge an entry summary declaration is waived, in accordance with point (b) of Article 127(2); (b) the specific time-limit referred to in Article 127(3) and (7), within which the entry summary declaration is to be lodged before the goods are brought into the customs territory of the Union, taking into account the type of goods or traffic; (c) the cases referred to in Article 127(6) and the other persons who may be required to provide particulars of the entry summary declaration in those cases.
(a) the procedural rules for lodging the entry summary declaration referred to in Article 127; (b) the procedural rules and the provision of particulars of the entry summary declaration by the other persons referred to in Article 127(6); (c) the time-limit within which a risk analysis is to be carried out and the necessary measures to be taken, in accordance with Article 128; (d) the procedural rules for amending the entry summary declaration, in accordance with Article 129(1); (e) the procedural rules for invalidating the entry summary declaration in accordance with Article 129(2), taking into account the proper management of the entry of the goods.
(a) the notification of arrival referred to in Article 133; (b) the conveyance of goods referred to in Article 135(5).
(a) the person who brought the goods into the customs territory of the Union; (b) the person in whose name or on whose behalf the person who brought the goods into that territory acts; (c) the person who assumed responsibility for carriage of the goods after they were brought into the customs territory of the Union.
(a) any person who immediately places the goods under a customs procedure; (b) the holder of an authorisation for the operation of storage facilities or any person who carries out an activity in a free zone.
(a) a reference to any entry summary declaration lodged for the goods concerned, supplemented by the particulars of a temporary storage declaration; (b) a manifest or another transport document, provided that it contains the particulars of a temporary storage declaration, including a reference to any entry summary declaration for the goods concerned.
(a) the notification of arrival referred to in Article 133; or (b) the presentation of the goods to customs referred to in Article 139, insofar as it fulfils the conditions laid down in those provisions.
(a) the customs authorities have informed the person who lodged the declaration that they intend to examine the goods; (b) the customs authorities have established that particulars of the declaration are incorrect.
(a) upon application by the declarant; or (b) after 30 days have elapsed since the declaration was lodged.
(a) ensuring that goods in temporary storage are not removed from customs supervision; (b) fulfilling the obligations arising from the storage of goods in temporary storage.
(a) they are established in the customs territory of the Union; (b) they provide the necessary assurance of the proper conduct of the operations; an authorised economic operator for customs simplifications shall be deemed to fulfil that condition insofar as the operation of temporary storage facilities is taken into account in the authorisation referred to in point (a) of Article 38(2); (c) they provide a guarantee in accordance with Article 89.
(a) such movement takes place under the responsibility of one customs authority; (b) such movement is covered by only one authorisation, issued to an authorised economic operator for customs simplifications; or (c) in other cases of movement.
(a) the conditions for approving the places referred to in Article 147(1); (b) the conditions for granting the authorisation for the operation of temporary storage facilities, referred to in Article 148; (c) the cases of movement referred to in point (c) of Article 148(5).
(a) lodging the temporary storage declaration referred to in Article 145; (b) amending the temporary storage declaration, in accordance with Article 146(1); (c) invalidating the temporary storage declaration, in accordance with Article 146(2); (d) the movement of goods in temporary storage referred to in Article 148(5).
(a) where they are taken out of the customs territory of the Union, insofar as the rules on internal transit do not apply; (b) where they have been placed under the external transit procedure, a storage procedure or the inward processing procedure, insofar as the customs legislation so allows; (c) where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains; (d) where the declaration for release for free circulation is invalidated after release of the goods.
(a) the cases where the presumption laid down in Article 153(1) does not apply; (b) the conditions for granting facilitation in the establishment of the proof of customs status of Union goods; (c) the cases where the goods referred to in Article 153(3) do not have the customs status of Union goods; (d) the cases where the customs status of goods referred to in Article 155(2) is not altered.
(a) determining the competent customs offices other than the one referred to in Article 159(3), including customs offices of entry and customs offices of exit; (b) lodging the customs declaration in the cases referred to in Article 158(2).
(a) for lodging the standard customs declaration referred to in Article 162; (b) on the making available of the supporting documents referred to in Article 163(1).
(a) where the goods are placed under a customs warehousing procedure; (b) in other specific cases.
(a) the simplified declaration concerns goods the value and quantity of which is below the statistical threshold; (b) the simplified declaration already contains all the information needed for the customs procedure concerned; and (c) the simplified declaration is not made by entry in the declarant's records.
(a) the conditions for granting the authorisation referred to in Article 166(2); (b) the specific time-limit referred to in the first subparagraph of Article 167(1) within which the supplementary declaration is to be lodged; (c) the specific time-limit referred to in the second subparagraph of Article 167(1) within which supporting documents are to be in the possession of the declarant; (d) the specific cases where the obligation to lodge a supplementary declaration is waived in accordance with point (b) of Article 167(2).
(a) the simplified declaration referred to in Article 166; (b) the supplementary declaration referred to in Article 167.
(a) persons who lodge a customs declaration for transit or temporary admission; (b) persons, who occasionally lodge a customs declaration, including for end-use or inward processing, provided that the customs authorities consider this to be justified; (c) persons who are established in a country the territory of which is adjacent to the customs territory of the Union, and who present the goods to which the customs declaration refers at a Union border customs office adjacent to that country, provided that the country in which the persons are established grants reciprocal benefits to persons established in the customs territory of the Union.
(a) the customs authorities have informed the declarant that they intend to examine the goods; (b) the customs authorities have established that the particulars of the customs declaration are incorrect; (c) the customs authorities have released the goods.
(a) where they are satisfied that the goods are immediately to be placed under another customs procedure; (b) where they are satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.
(a) lodging a customs declaration in accordance with Article 171; (b) accepting a customs declaration as referred to in Article 172, including the application of those rules in the cases referred to in Article 179; (c) amending the customs declaration after the release of the goods in accordance with Article 173(3).
(a) supervise the placing of the goods under the customs procedure concerned; (b) carry out the customs controls for the verification of the customs declaration, referred to in points (a) and (b) of Article 188; (c) where justified, request that the customs office at which the goods are presented carry out the customs controls for the verification of the customs declaration referred to in points (c) and (d) of Article 188; and (d) carry out the customs formalities for the recovery of the amount of import or export duty corresponding to any customs debt.
(a) the results of its own controls for the verification of the customs declaration; (b) the results of the controls carried out by the customs office at which the goods are presented for the verification of the customs declaration and the controls pertaining to goods brought into or taken out of the customs territory of the Union.
(a) the centralised clearance, including the relevant customs formalities and controls, referred to in Article 179; (b) the waiver from the obligation for goods to be presented referred to in Article 182(3) in the context of centralised clearance.
(a) the declarant is an authorised economic operator for customs simplifications; (b) the nature and flow of the goods concerned so warrant and are known by the customs authority; (c) the supervising customs office has access to all the information it considers necessary to enable it to exercise its right to examine the goods should the need arise; (d) at the time of the entry into the records, the goods are no longer subject to prohibitions or restrictions, except where otherwise provided in the authorisation.
(a) the conditions for granting the authorisation referred to in Article 185(1); (b) the customs formalities and the controls to be carried out by the holder of the authorisation referred to in Article 185(1).
(a) examine the declaration and the supporting documents; (b) require the declarant to provide other documents; (c) examine the goods; (d) take samples for analysis or for detailed examination of the goods.
(a) where one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union has not been fulfilled, or the goods have been withheld from customs supervision; (b) where the goods cannot be released for any of the following reasons: (i) it has not been possible, for reasons attributable to the declarant, to undertake or continue examination of the goods within the period prescribed by the customs authorities; (ii) the documents which must be provided before the goods can be placed under, or released for, the customs procedure requested have not been provided; (iii) payments or a guarantee which should have been made or provided in respect of import or export duty, as the case may be, have not been made or provided within the prescribed period; (iv) the goods are subject to prohibitions or restrictions;
(c) where the goods have not been removed within a reasonable period after their release; (d) where after their release, the goods are found not to have fulfilled the conditions for that release; or (e) where goods are abandoned to the State in accordance with Article 199.
(a) in the case referred to in point (a) of paragraph 1, by any person who was required to fulfil the obligations concerned or who withheld the goods from customs supervision; (b) in the cases referred to in points (b) and (c) of paragraph 1, by the declarant; (c) in the case referred to in point (d) of paragraph 1, by the person who is required to comply with the conditions governing the release of the goods; (d) in the case referred to in point (e) of paragraph 1, by the person who abandons the goods to the State.
(a) the destruction of goods, referred to in Article 197; (b) the sale of goods, referred to in Article 198(1); (c) abandonment of goods to the State in accordance with Article 199.
(a) the collection of any import duty due; (b) the collection, as appropriate, of other charges, as provided for under relevant provisions in force relating to the collection of those charges; (c) the application of commercial policy measures and prohibitions and restrictions insofar as they do not have to be applied at an earlier stage; and (d) completion of the other formalities laid down in respect of the import of the goods.
(a) the processed products retain their Union origin within the meaning of Article 60; (b) the outward processing involves repair, including the standard exchange system referred to in Article 261; or (c) the outward processing follows further processing operations in accordance with Article 258.
(a) the cases where goods are considered to be returned in the state in which they were exported; (b) the specific cases referred to in Article 204.
(a) products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that State; (b) products obtained from products referred to in point (a) on board factory-ships fulfilling the conditions laid down in that point.
(a) transit, which shall comprise external and internal transit; (b) storage, which shall comprise customs warehousing and free zones; (c) specific use, which shall comprise temporary admission and end-use; (d) processing, which shall comprise inward and outward processing.
(a) the use of the inward or outward processing procedure, the temporary admission procedure or the end-use procedure; (b) the operation of storage facilities for the customs warehousing of goods, except where the storage facility operator is the customs authority itself.
(a) there is a proven economic need; (b) the application is not related to attempted deception; (c) the applicant has proven on the basis of accounts or records that: (i) all the requirements of the procedure are met; (ii) where appropriate, the goods can be identified for the period involved; (iii) such accounts or records allow the procedure to be controlled;
(d) all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the customs declarations concerned; (e) no authorisation with retroactive effect has been granted to the applicant within three years of the date on which the application was accepted; (f) an examination of the economic conditions is not required, except where an application concerns renewal of an authorisation for the same kind of operation and goods; (g) the application does not concern the operation of storage facilities for the customs warehousing of goods; (h) where an application concerns renewal of an authorisation for the same kind of operation and goods, the application is submitted within three years of expiry of the original authorisation.
(a) they are established in the customs territory of the Union; (b) they provide the necessary assurance of the proper conduct of the operations; an authorised economic operator for customs simplifications shall be deemed to fulfil this condition, insofar as the activity pertaining to the special procedure concerned is taken into account in the authorisation referred to in point (a) of Article 38(2); (c) where a customs debt or other charges may be incurred for goods placed under a special procedure, they provide a guarantee in accordance with Article 89; (d) in the case of the temporary admission or inward processing procedure, they use the goods or arrange for their use or they carry out processing operations on the goods or arrange for them to be carried out, respectively.
(a) the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements disproportionate to the economic needs involved; (b) the essential interests of Union producers would not be adversely affected by an authorisation for a processing procedure (economic conditions).
(a) the conditions for granting the authorisation for the procedures referred to in Article 211(1); (b) the exceptions to the conditions referred to in Article 211(3) and (4); (c) the cases in which the economic conditions are deemed to be fulfilled as referred to in Article 211(5).
(a) laying down the cases and the conditions for the movement of goods placed under a special procedure other than transit or in a free zone in accordance with Article 219; (b) determining the usual forms of handling for goods placed under customs warehousing or a processing procedure or in a free zone as referred to in Article 220.
(a) transferring the rights and obligations of the holder of the procedure with regard to goods which have been placed under a special procedure other than transit in accordance with Article 218; (b) the movement of goods placed under a special procedure other than transit or in a free zone in accordance with Article 219.
(a) the use of equivalent goods under customs warehousing, free zones, end-use and a processing procedure; (b) the use of equivalent goods under the temporary admission procedure, in specific cases; (c) in the case of the inward processing procedure, the export of processed products obtained from equivalent goods before the import of the goods they are replacing; (d) in the case of the outward processing procedure, the import of processed products obtained from equivalent goods before the export of the goods they are replacing.
(a) where only usual forms of handling as defined in Article 220 are carried out under the inward processing procedure; (b) where a prohibition of drawback of, or exemption from, import duty applies to non-originating goods used in the manufacture of processed products under the inward processing procedure, for which a proof of origin is issued or made out in the framework of a preferential arrangement between the Union and certain countries or territories outside the customs territory of the Union or groups of such countries or territories; (c) where it would lead to an unjustified import duty advantage or where provided for in Union legislation.
(a) the exceptions from the third subparagraph of Article 223(1); (b) the conditions under which equivalent goods are used in accordance with Article 223(2); (c) the specific cases where equivalent goods are used under the temporary admission procedure, in accordance with point (b) of Article 223(2); (d) the cases where the use of equivalent goods is not authorised in accordance with point (c) of Article 223(3).
(a) import duty; (b) other charges as provided for under other relevant provisions in force; (c) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
(a) under the external Union transit procedure; (b) in accordance with the TIR Convention, provided that such movement: (i) began or is to end outside the customs territory of the Union; (ii) is effected between two points in the customs territory of the Union through the territory of a country or territory outside the customs territory of the Union;
(c) in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place; (d) under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine); (e) under cover of form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951 ;(f) under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
(a) under the internal Union transit procedure provided that such a possibility is provided for in an international agreement; (b) in accordance with the TIR Convention; (c) in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place; (d) under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine); (e) under cover of form 302 as provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951 ;(f) under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
(a) the specific cases where Union goods are to be placed under the external transit procedure in accordance with Article 226(2); (b) the conditions for the granting of the authorisation referred to in Article 230.
(a) presentation of the goods intact and the required information at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification; (b) observance of the customs provisions relating to the procedure; (c) unless otherwise provided for in the customs legislation, provision of a guarantee in order to ensure payment of the amount of import or export duty corresponding to any customs debt or other charges, as provided for under other relevant provisions in force, which may be incurred in respect of the goods.
(a) the status of authorised consignor, allowing the holder of the authorisation to place goods under the Union transit procedure without presenting them to customs; (b) the status of authorised consignee, allowing the holder of the authorisation to receive goods moved under the Union transit procedure at an authorised place, to end the procedure in accordance with Article 233(2); (c) the use of seals of a special type, where sealing is required to ensure the identification of the goods placed under the Union transit procedure; (d) the use of a customs declaration with reduced data requirements to place goods under the Union transit procedure; (e) the use of an electronic transport document as customs declaration to place goods under the Union transit procedure, provided it contains the particulars of such declaration and those particulars are available to the customs authorities at departure and at destination to allow the customs supervision of the goods and the discharge of the procedure.
(a) provision is made to that effect under an international agreement; (b) carriage through that country or territory is effected under cover of a single transport document drawn up in the customs territory of the Union.
(a) the placing of goods under the Union transit procedure and the end of that procedure; (b) the operation of the simplifications referred to in Article 233(4); (c) the customs supervision of goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure, referred to in Article 234.
(a) import duty; (b) other charges as provided for under other relevant provisions in force; (c) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
(a) ensuring that goods under the customs warehousing procedure are not removed from customs supervision; and (b) fulfilling the obligations arising from the storage of goods covered by the customs warehousing procedure.
(a) where they are brought into the free zone directly from outside the customs territory of the Union; (b) where they have been placed under a customs procedure which is ended or discharged when they are placed under the free zone procedure; (c) where they are placed under the free zone procedure in order to benefit from a decision granting repayment or remission of import duty; (d) where legislation other than the customs legislation provides for such formalities.
(a) at the moment of their entry into a free zone, unless they have already been placed under another customs procedure; or (b) at the moment when a transit procedure is ended, unless they are immediately placed under a subsequent customs procedure.
(a) Union goods which enter a free zone; (b) Union goods which have undergone processing operations within a free zone; (c) goods released for free circulation within a free zone.
(a) other charges as provided for under other relevant provisions in force; (b) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
(a) the goods are not intended to undergo any change, except normal depreciation due to the use made of them; (b) it is possible to ensure that the goods placed under the procedure can be identified, except where, in view of the nature of the goods or of the intended use, the absence of identification measures is not liable to give rise to any abuse of the procedure or, in the case referred to in Article 223, where compliance with the conditions laid down in respect of equivalent goods can be verified; (c) the holder of the procedure is established outside the customs territory of the Union, except where otherwise provided; (d) the requirements for total or partial duty relief laid down in the customs legislation are met.
(a) the specific use referred to in Article 250(1); (b) the requirements referred to in point (d) of Article 250(2).
(a) where the goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty; (b) where the goods have been taken out of the customs territory of the Union, destroyed or abandoned to the State; (c) where the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duty has been paid.
(a) import duty; (b) other charges as provided for under other relevant provisions in force; (c) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
(a) goods intended to undergo operations to ensure their compliance with technical requirements for their release for free circulation; (b) goods which have to undergo usual forms of handling in accordance with Article 220.
(a) goods the export of which gives rise to repayment or remission of import duty; (b) goods which, prior to export, were released for free circulation under a duty exemption or at a reduced rate of duty by virtue of their end-use, for as long as the purposes of such end-use have not been fulfilled, unless those goods have to undergo repair operations; (c) goods the export of which gives rise to the granting of export refunds; (d) goods in respect of which a financial advantage other than refunds referred to in point (c) is granted under the common agricultural policy by virtue of the export of those goods.
(a) those goods have been repaired or altered in a country or territory outside the customs territory of the Union with which the Union has concluded an international agreement providing for such relief; and (b) the conditions for the relief from import duty laid down in the agreement referred to in point (a) are fulfilled.
(a) for means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory; or (b) in other specific cases, where duly justified by the type of goods or traffic or where required by international agreements.
(a) a customs declaration, where the goods to be taken out of the customs territory of the Union are placed under a customs procedure for which such declaration is required; (b) a re-export declaration, in accordance with Article 270; (c) an exit summary declaration, in accordance with Article 271.
(a) the specific time-limit, referred to in Article 263(1), within which the pre-departure declaration is to be lodged before the goods are taken out of the customs territory of the Union taking into account the type of traffic; (b) the specific cases where the obligation to lodge a pre-departure declaration is waived in accordance with point (b) of Article 263(2).
(a) the person who takes the goods out of the customs territory of the Union; (b) the person in whose name or on whose behalf the person who takes the goods out of the customs territory of the Union acts; (c) the person who assumes responsibility for the carriage of the goods prior to their exit from the customs territory of the Union.
(a) the repayment or remission of import duty; (b) the payment of export refunds; (c) the collection of export duty; (d) the formalities required under provisions in force with regard to other charges; (e) the application of prohibitions and restrictions justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls against drug precursors, goods infringing certain intellectual property rights and cash, as well as the implementation of fishery conservation and management measures and of commercial policy measures.
(a) the customs or re-export declaration was accepted; or (b) the exit summary declaration was lodged.
(a) goods placed under the outward processing procedure; (b) goods taken out of the customs territory of the Union after having been placed under the end-use procedure; (c) goods delivered, VAT or excise duty exempted, as aircraft or ship supplies, regardless of the destination of the aircraft or ship, for which a proof of such supply is required; (d) goods placed under the internal transit procedure; (e) goods moved temporarily out of the customs territory of the Union in accordance with Article 155.
(a) goods placed under the external transit procedure which only pass through the customs territory of the Union; (b) goods trans-shipped within, or directly re-exported from, a free zone; (c) goods in temporary storage which are directly re-exported from a temporary storage facility.
(a) the exporter or consignor or other person in whose name or on whose behalf the carrier acts; (b) any person who is able to present the goods in question or have them presented at the customs office of exit.
(a) the customs authorities have informed the person who lodged the exit summary declaration that they intend to examine the goods; (b) the customs authorities have established that one or more particulars of the exit summary declaration are inaccurate or incomplete; (c) the customs authorities have already granted the release of the goods for exit.
(a) upon application by the declarant; or (b) after 150 days have elapsed since the declaration was lodged.
(a) lodging the exit summary declaration referred to in Article 271; (b) amending the exit summary declaration, in accordance with the first subparagraph of Article 272(1); (c) invalidating the exit summary declaration, in accordance with Article 272(2).
(a) the customs authorities have informed the person who lodged the re-export notification that they intend to examine the goods; (b) the customs authorities have established that one or more particulars of the re-export notification are inaccurate or incomplete; (c) the customs authorities have already granted the release of the goods for exit.
(a) upon application by the declarant; or (b) after 150 days have elapsed since the notification was lodged.
(a) lodging the re-export notification referred to in Article 274; (b) amending the re-export notification, in accordance with the first sub-paragraph of Article 275(1); (c) invalidating the re-export notification in accordance with Article 275(2).
(a) the provisions on the notification of arrival, on presentation and on declarations of temporary storage laid down in Articles 133, 139, 145 and 146; and (b) the provisions 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.
(a) the provisions on guarantees for potential or existing customs debts laid down in point (b) of Article 89(2) and Article 89(6); (b) the provisions on entry summary declarations and risk analysis laid down in Articles 46, 47, 127, 128 and 129; (c) the provisions on the customs status of goods laid down in Article 153(2); (d) the provisions on centralised clearance laid down in Article 179; (e) the provisions on transit laid down in point (a) of Article 210, Article 215(2) and Articles 226, 227, 233 and 234; and (f) the provisions on outward processing, pre-departure declarations, formalities on exit of goods, export of Union goods, re-export of non-Union goods and exit summary declarations for taking goods out of the customs territory of the Union laid down in Articles 258, 259, 263, 267, 269, 270, 271, 272, 274 and 275.
(a) the date of publication of the technical specifications for the external communication of the electronic system; (b) the period of conformance testing with economic operators; and (c) the expected and actual dates of deployment of the electronic systems.
(a) the harmonised exchange of information on the basis of internationally accepted data models and message formats; (b) the reengineering of customs and customs related processes in view of enhancing their efficiency, effectiveness and uniform application and reducing compliance costs; and (c) the offering to economic operators of a wide range of electronic customs services, enabling them to interact in the same way with the customs authorities of any Member State.
| Regulation (EC) No 450/2008 | This Regulation |
|---|---|
| Article 1(1) and (2) | Article 1(1) and (2) |
| Article 1(3), first subparagraph | Article 1(3) |
| Article 1(3), second subparagraph | Article 2 |
| Article 2 | Article 3 |
| Article 3 | Article 4 |
| Article 4, points 1 to 8 | Article 5, points 1 to 8 |
| Article 4, point 9 | Article 5, points 9 and 10 |
| Article 4, point 10 | Article 5, point 12 |
| Article 4, points 11 and 12 | Article 5, points 15 and 16 |
| Article 4, points 13 to 17 | Article 5, points 18 to 22 |
| Article 4, point 18(a), first sentence | Article 5, point 23(a) |
| Article 4, point 18(a), second sentence | Article 130(3) |
| Article 4, point 18(b) and (c) | Article 5, point 23(b) and (c) |
| Article 4, points 19 to 26 | Article 5, points 24 to 31 |
| Article 4, point 27 to 32 | Article 5, points 33 to 38 |
| Article 4, point 33 | — |
| Article 5(1), first subparagraph | Article 6(1) |
| Article 5(1), second and third subparagraphs | Articles 6(3) and 7(b) |
| Article (5)(2) | Articles 6(2), 7(a) and 8(1)(a) |
| Article 6 | Article 12 |
| Article 7 | Article 13 |
| Article 8 | Article 14 |
| Article 9 | Article 15 |
| Article 10(1) | Articles 9 and 16(1) |
| Article 10(2) | Articles 10, 11 and 17 |
| Article 11(1), first and second subparagraphs | Article 18 |
| Article 11(1), third subparagraph | Article 18(2), first subparagraph |
| Article 11(2) | Article 18(3) |
| Article 11(3)(a) | Article 18(2), second subparagraph and Article 21 |
| Article 11(3)(b) | Article 21 |
| Article 11(3)(c) | — |
| Article 12(1) | Article 19(1) |
| Article 12(2), first subparagraph | Article 19(2), first subparagraph |
| Article 12(2), second subparagraph | Article 19(2), second subparagraph and Article 20(b) |
| Article 13(1) | Article 38(1) |
| Article 13(2) | Article 38(2) and (3) |
| Article 13(3) | Article 38(4) |
| Article 13(4) | Article 38(5), first sentence |
| Article 13(5) | — |
| Article 13(6) | Article 23(2) |
| Article 14 | Article 39 |
| Article 15(1)(a) | Article 22, Article 24(a) to (g) and Article 25(a) and (b) |
| Article 15(1)(b) | Articles 23(4)(b) and 24(h) |
| Article 15(1)(c) | — |
| Article 15(1)(d) | Article 22(1), third subparagraph and 24(a) |
| Article 15(1)(e) | Article 40(b) |
| Article 15(1)(f) | Article 25(b) |
| Article 15(1)(g) | Articles 23(4)(b), 24(h), 24(c), 28, 31(b) and 32 |
| Article 15(1)(h) | — |
| Article 15(2) | — |
| Article 16(1) | Article 22(1), first and second subparagraphs |
| Article 16(2) | Article 22(3), first and second subparagraphs |
| Article 16(3) | Article 22(2) |
| Article 16(4), first subparagraph | Article 22(6), first subparagraph, first sentence |
| Article 16(4), second subparagraph | Article 22(6), first subparagraph, second sentence and Article 22(7) |
| Article 16(5)(a) | Article 22(6), second subparagraph and Article 24(g) |
| Article 16(5)(b) | Article 24(f) |
| Article 16(6) | Article 23(3) |
| Article 16(7) | Article 29 |
| Article 17 | Article 26 |
| Article 18(1) to (3) | Article 27 |
| Article 18(4) | Article 32 |
| Article 19(1) | Article 28(1)(a) |
| Article 19(2) and (3) | Article 28(2) and (3) |
| Article 19(4) | Article 28(4), first subparagraph and second subparagraph, first sentence |
| Article 19(5) | Article 31(a) |
| Article 20(1) to (4) | Article 33 |
| Article 20(5) | Article 34(4) |
| Article 20(6), first subparagraph | Article 34(5), first sentence |
| Article 20(6), second subparagraph | Article 34(6) |
| Article 20(7) | Articles 22, 23, 24, 25 and 32 |
| Article 20(8)(a) | Article 34(1) to (3) |
| Article 20(8)(b) | Article 34(9) and Article 37(1)(a) |
| Article 20(8)(c) | Article 34(11) and 37(2) |
| Article 20(9) | Articles 35, 36(b) and 37(1)(c) and (d) |
| Article 21 | Article 42 |
| Article 22 | Article 43 |
| Article 23 | Article 44 |
| Article 24(1) and (2) | Article 45(1) and (2) |
| Article 24(3), first subparagraph | Article 45(3) |
| Article 24(3), second subparagraph | — |
| Article 25(1) | Article 46(1) |
| Article 25(2), first subparagraph | Article 46(2) |
| Article 25(2), second and third subparagraphs | Article 46(3) |
| Article 25(3) | Article 46(4) to (8) and Article 50(1) |
| Article 26 | Article 47 |
| Article 27 | Article 48 |
| Article 28(1) and (2) | Article 49 |
| Article 28(3) | Article 50(2) |
| Article 29 | Article 51 |
| Article 30(1) | Article 52 |
| Article 30(2) | — |
| Article 31(1) | Article 53(1) |
| Article 31(2) | Article 53(3) |
| Article 31(3) | Article 54 |
| Article 32 | Article 55 |
| Article 33(1) to (4) | Article 56(1) to (4) |
| Article 33(5) | Articles 56(5) and 58(1) |
| Article 34 | Article 57(1),(2) and (3) |
| Article 35 | Article 59 |
| Article 36 | Article 60 |
| Article 37 | Article 61 |
| Article 38 | Articles 62, 63, 67 and 68 |
| Article 39(1) and (2) | Article 64(1) and (2) |
| Article 39(3) | Article 64(3), first subparagraph |
| Article 39(4) and (5) | Article 64(4) and (5) |
| Article 39(6) | Article 64(3), second subparagraph, Article 64(6) and Articles 63 to 68 |
| Article 40 | Article 69 |
| Article 41 | Article 70 |
| Article 42(1) | Article 74(1) |
| Article 42(2) | Article 74(2)(a) to (c) and the introductory sentence of point (d) |
| Article 42(3) | Article 74(3) |
| Article 43(a) | Articles 71, 72 and 76(a) |
| Article 43(b) | Article 74(2)(d), points (i), (ii) and (iii) |
| Article 43(c) | — |
| Article 43(d) | Articles 73 and 75 and Article 76(b) and (c) |
| Article 44 | Article 77 |
| Article 45 | Article 78 |
| Article 46 | Article 79 |
| Article 47 | Article 80 |
| Article 48 | Article 81 |
| Article 49 | Article 82 |
| Article 50 | Article 83 |
| Article 51 | Article 84 |
| Article 52 | Article 85 |
| Article 53(1) to (3) | Article 86(1) to (3) |
| Article 53(4) | Article 86(6) |
| Article 54(a) and (b) | Article 86(5) and Article 88(a) |
| Article 54(c) | Article 86(4) and Article 88(b) |
| Article 55(1) | Article 87(1) |
| Article 55(2), first subparagraph | Article 87(2) |
| Article 55(2), second subparagraph | Article 88(c) |
| Article 55(3) and (4) | Article 87(3) and (4) |
| Article 56(1) to (5) | Article 89(1) to (5) |
| Article 56(6) | Article 89(7) |
| Article 56(7) | Article 89(9) |
| Article 56(8) | Article 89(2), second subparagraph |
| Article 56(9), first indent | Article 100(1)(b) |
| Article 56(9), second indent | Articles 89(8) and 99(a) |
| Article 56(9), third indent | Article 89(2), second subparagraph |
| Article 57(1) and (2) | Article 90 |
| Article 57(3) | Article 100(1)(a) |
| Article 58, first paragraph | Article 91 |
| Article 58, second paragraph | — |
| Article 59(1), first subparagraph | Article 100(1) |
| Article 59(1), second subparagraph | Article 99(b) |
| Article 59(2) | Article 92(2) |
| Article 60 | Article 93 |
| Article 61 | Article 94 |
| Article 62(1) and (2) | Article 95(1) and (2) |
| Article 62(3) | Article 22, Article 24(a) to (g), Article 25(a) and (b) and Article 99(c) |
| Article 63(1) and (2) | — |
| Article 63(3)(a) | — |
| Article 63(3)(b) | Articles 96(1)(a), 96(2), 100(1)(c) and 100(2) |
| Article 63(3)(c) | Article 96(1)(b),96(2), 100(1)(c) and 100(2) |
| Article 64 | Article 97 |
| Article 65(1) and (2) | Article 98 |
| Article 65(3) | Articles 99(d) and 100(1)(b) |
| Article 66 | Article 101(1) and (2) |
| Article 67(1), first and second subparagraphs | Article 102(1) |
| Article 67(1), third subparagraph | Article 106 |
| Article 67(2) and (3) | Article 102(2) and (3), first subparagraph |
| Article 68(1) and (2) | Article 103(1) and (2) |
| Article 68(3) | Article 103(3)(a) |
| Article 68(4) | Article 103(4) |
| Article 69 | Article 104 |
| Article 70 | Article 105(1) to (5) |
| Article 71 | Article 105(6) |
| Article 72(1) and (2) | Article 108(1) and (2) |
| Article 72(3) | Articles 108(3) and 115 |
| Article 73 | Article 109 |
| Article 74 | Article 110 |
| Article 75 | Article 111 |
| Article 76 | — |
| Article 77(1), first subparagraph | Article 112(1) |
| Article 77(1), second and third subparagraphs | Article 112(2) |
| Article 77(2) | Article 112(3) |
| Article 77(3) | Article 112(4) |
| Article 78(1), first subparagraph | Article 113 |
| Article 78(1), second subparagraph | Articles 99(d) and 100(1)(b) |
| Article 78(2) to (4) | Article 114(1) to (3) |
| Article 78(5) | Article 114(4) |
| Article 79(1) | Article 116(1) |
| Article 79(2) to (5) | Article 116(4) to (7) |
| Article 80 | Article 117(1) |
| Article 81(1) and (2) | Article 118(1) and (2) |
| Article 81(3) | Article 118(4) |
| Article 82(1) | Article 119(1) |
| Article 82(2) | Article 119(3) |
| Article 83 | Article 120(1) |
| Article 84(1) | Article 121(1) |
| Article 84(2) | Article 121(3) |
| Article 85, first sentence | Articles 116(2), 117(2), 118(3), 119(2), 120(2), 121(2) and 123(1) |
| Article 85, second sentence | Articles 106(3), 122 and 123(2) |
| Article 86(1) introductory sentence | Article 124(1) introductory sentence and point (a) |
| Article 86(1) (a) to (c) | Article 124(1) (b) to (d) |
| Article 86(1) (d) and (e) | Article 124(1) (e) |
| Article 86(1) (f) to (k) | Article 124(1) (f) to (k) |
| Article 86(2) and (3) | Article 124(2) and (3) |
| Article 86(4) to (6) | Article 124(5) to (7) |
| Article 86(7) | Article 126 |
| Article 87(1) | Articles 127(1) and 127(2)(a) |
| Article 87(2), first subparagraph | Article 127(3), first subparagraph |
| Article 87(2), second subparagraph | Article 127(8) |
| Article 87(3), first subparagraph, point (a) | Articles 127(2)(b) and 131(a) |
| Article 87(3), first subparagraph, points (b) and (c) | Article 131(b) |
| Article 87(3), first subparagraph, point (d) | Articles 127(3) and 161(a) |
| Article 87(3), second subparagraph | — |
| Article 88(1), first subparagraph, first sentence | Article 6(1) |
| Article 88(1), first subparagraph, second sentence | Article 127(7) |
| Article 88(1), second subparagraph | Article 6(2) |
| Article 88(2) | Article 127(4), first subparagraph |
| Article 88(3) | Article 127(4), second subparagraph and (6) |
| Article 88(4), first subparagraph | Article 133(1), first subparagraph |
| Article 88(4), second and third subparagraphs | Articles 6(2) and 7(a) |
| Article 89(1) | Article 129(1) |
| Article 89(2) | — |
| Article 90 | Article 130(1) |
| Article 91 | Article 134 |
| Article 92(1), first subparagraph | Article 135(1) |
| Article 92(1), second subparagraph | Article 135(2) |
| Article 92(1), third subparagraph | — |
| Article 92(2) to (5) | Article 135(3) to (6) |
| Article 93(1) | Article 136 |
| Article 93(2) | — |
| Article 94 | Article 137 |
| Article 95(1) | Article 139(1) |
| Article 95(2) and (3) | Article 139(3) and (4) |
| Article 95(4) | Article 139(6) |
| Article 96(1) and (2) | Article 140 |
| Article 96(3) | Article 139(7) |
| Article 97(1) | Article 149 |
| Article 97(2) | Article 150 |
| Article 98(1) | Article 144 |
| Article 98(2) | Article 139(5) |
| Article 99 | Article 141(1) |
| Article 100 | Article 141(2) |
| Article 101(1) | Article 153(1) |
| Article 101(2)(a) | Articles 153(2) and 156(a) |
| Article 101(2)(b) | Articles 156(b) and 157 |
| Article 101(2)(c) | Articles 153(3) and 156(c) |
| Article 102 | Article 154 |
| Article 103 | Articles 155(2) and 156(d) |
| Article 104(1) | Article 158(1) |
| Article 104(2) | Article 158(3) |
| Article 105(1) | Article 159(1) and (2) |
| Article 105(2)(a) and (b) | Articles 159(3) and 161(a) |
| Article 105(2)(c) | Articles 22(1), third subparagraph, and 25(c) |
| Article 106(1), first subparagraph, first sentence | Article 179(1), first subparagraph |
| Article 106(1), first subparagraph, second sentence | — |
| Article 106(2) | Article 179(3) and (6) |
| Article 106(3) | Article 179(5) |
| Article 106(4), first subparagraph, point (a) | Article 22, Article 24(a) to (g) and Article 25(a) and (b) |
| Article 106(4), first subparagraph, point (b) | Articles 23(4)(a) and 24(h) |
| Article 106(4), first subparagraph, point (c) | Article 179(1), second subparagraph, Article 179(2) and Article 180 |
| Article 106(4), first subparagraph, point (d) | Article 22(1), third subparagraph and 24(a) |
| Article 106(4), first subparagraph, point (e) | Article 25(b) |
| Article 106(4), first subparagraph, point (f) | Articles 23(4)(b), 24(h), 28, 31(b) and 32 |
| Article 106(4), first subparagraph, points (g) and (h) | Article 181 |
| Article 106(4), second subparagraph | — |
| Article 107(1), first sentence | Article 6(1) |
| Article 107(1), second sentence | Article 182(1) |
| Article 107(2) | Article 158(2) |
| Article 107(3) | Articles 160, 161(b), 182(2) to (4), 183 and 184 |
| Article 108(1), first subparagraph, first sentence | Article 162 |
| Article 108(1), first subparagraph, second and third sentences | Article 170(4) |
| Article 108(1), second subparagraph | Articles 6(2), 7(a) and 8(1)(a) |
| Article 108(2) | Article 163(1) and (2) |
| Article 108(3), first subparagraph | Article 6(1) |
| Article 108(3), second subparagraph | — |
| Article 108(4) | Articles 163(3), 164 and 165(b) |
| Article 109(1) | Article 166(1) |
| Article 109(2) | Articles 166(2) and 168 (a) |
| Article 109(3) | Articles 6(2), 7(a), 8(1)(a) and 165(a) |
| Article 110(1), first subparagraph | Article 167(1), first subparagraph |
| Article 110(1), second subparagraph | Article 167(1), third subparagraph |
| Article 110(1), third subparagraph | Article 167(2) and (3) and Article 168(d) |
| Article 110(2) and (3) | Article 167(4) and (5) |
| Article 111(1) | Article 170(1) |
| Article 111(2), first sentence | Article 170(2) |
| Article 111(2), second sentence | Article 170(3)(a) and (b) |
| Article 111(3) | Articles 170(3)(c) |
| Article 112(1), first subparagraph | Article 172(1) |
| Article 112(1), second subparagraph, first sentence | Article 182(2) |
| Article 112(1), second subparagraph, second sentence | Article 182(3) |
| Article 112(2) | — |
| Article 112(3) | Article 172(2) |
| Article 112(4) | Articles 176(b) |
| Article 113(1) and (2) | Article 173(1) and (2) |
| Article 113(3) | Articles 173(3) and 176(c) |
| Article 114(1) | Article 174(1) |
| Article 114(2), first subparagraph | Article 174(2) |
| Article 114(2), second subparagraph | Article 175 |
| Article 115, first paragraph | Article 177(1) |
| Article 115, second paragraph | Articles 177(2) and 178 |
| Article 116(1) | Article 185(1) |
| Article 116(2), first subparagraph, point (a) | Article 22, Article 24(a) to (g) and Article 25(a) and (b) |
| Article 116(2), first subparagraph, point (b) | Articles 23(4)(a), 23(5), 24(h) and 25(c) |
| Article 116(2), first subparagraph, points (c) and (d) | Articles 185(2) and 186(a) |
| Article 116(2), first subparagraph, point (e) | Article 22(1), third subparagraph and 24(a) |
| Article 116(2), first subparagraph, point (f) | Article 25(b) |
| Article 116(2), first subparagraph, point (g) | Articles 23(4)(b), 24(h), 28, 31(b) and 32 |
| Article 116(2), first subparagraph, points (h) and (i) | Articles 186(b) and 187 |
| Article 116(2), second subparagraph | — |
| Article 117 | Article 188 |
| Article 118 | Article 189 |
| Article 119(1) and (2) | Article 190 |
| Article 119(3) | Article 193 |
| Article 120 | Article 191 |
| Article 121 | Article 192 |
| Article 122 | Article 193 |
| Article 123(1) and (2) | Article 194 |
| Article 123(3) | Article 179(4) |
| Article 124(1) | Article 195(1) |
| Article 124(2) | Article 195(2) and (3) and Article 196 |
| Article 125 | Article 197 |
| Article 126(1) | Article 198(1) |
| Article 126(2) | Article 198(2), first subparagraph, first sentence |
| Article 127(1) | Article 199 |
| Article 127(2) | Article 198(3)(d) |
| Article 128 | Article 198(2), first subparagraph, second sentence and second subparagraph, Article 198(3)(a) to (c) and Article 200 |
| Article 129 | Article 201 |
| Article 130(1) | Article 203(1), first subparagraph |
| Article 130(2) to (5) | Article 203(2) to (5) |
| Article 131(a) | — |
| Article 131(b) | Article 204 |
| Article 132 | Article 205 |
| Article 133 | Article 208(1) |
| Article 134 | Articles 202, 203(1), second subparagraph, 203(6), 206, 207 and 209 |
| Article 135 | Article 210 |
| Article 136(1) | Article 211(1) |
| Article 136(2), first subparagraph, point (a) | Article 22, Article 24(a) to (g) and Article 25(a) and (b) |
| Article 136(2), first subparagraph, point (b) | Articles 23(4)(a) and 24(h) |
| Article 136(2), first subparagraph, point (c) | Article 212(a) |
| Article 136(2), first subparagraph, point (d) | Article 22(1), third subparagraph and 24(a) |
| Article 136(2), first subparagraph, point (e) | Article 25(b) |
| Article 136(2), first subparagraph, point (f) | Articles 23(4)(b), 24(h), 28, 31(b) and 32 |
| Article 136(2), first subparagraph, point (g) | — |
| Article 136(2), first subparagraph, point (h) | — |
| Article 136(2), second subparagraph | — |
| Article 136(3), first subparagraph, point (a) | Article 211(3), first subparagraph, point (a) |
| Article 136(3), first subparagraph, point (b) | Article 211(3), first subparagraph, points (b) and (c) |
| Article 136(3), first subparagraph, point (c) | Article 211(3), first subparagraph, point (d) |
| Article 136(3), second subparagraph | Article 212(b) |
| Article 136(4), first subparagraph | Article 211(4) |
| Article 136(4), second subparagraph | Article 211(5) |
| Article 136(4), third subparagraph | Article 211(6) |
| Article 136(4), fourth subparagraph, points (a) and (b) | Article 213 |
| Article 136(4), fourth subparagraph, point (c) | Article 212(c) |
| Article 136(5) | Article 23(2) |
| Article 137(1) | Article 214(1) |
| Article 137(2) | Article 214(2) and Article 7(c) |
| Article 138 | Article 215(1) to (3) |
| Article 139 | Article 218 |
| Article 140(1) | Article 219 |
| Article 140(2) | Articles 221(a) and 222(b) |
| Article 141 | Article 220 |
| Article 142(1), first, second and third subparagraphs | Article 223(1) |
| Article 142(1), fourth subparagraph | Article 224(a) |
| Article 142(2), first subparagraph, point (a) | Article 223(2), first subparagraph, point (a) |
| Article 142(2), first subparagraph, points (b) and (c) | Article 223(2), first subparagraph, points (c) and (d) |
| Article 142(2), second subparagraph | Article 223(2), first subparagraph, point (b) and Article 224(c) |
| Article 142(3), first subparagraph | Article 223(3) |
| Article 142(3), second subparagraph | Article 224(d) |
| Article 142(4) | Article 223(4) |
| Article 143 | Articles 211(2), 216, 217, 221(b), 222(b), 224(b), 225, 228, 229, 230, 231(b), 232, 233(4), 235, 236, 243(2), 251(4), 254(2), (3), (6) and (7) and 257(4) |
| Article 144(1) | Article 226(1) |
| Article 144(2) | Articles 226(2) and 231(a) |
| Article 144(3) | Article 226(3) |
| Article 144(4) | — |
| Article 145(1) and (2) | Article 227 |
| Article 145(3), first subparagraph | Article 155(1) |
| Article 145(3), second subparagraph | Article 157 |
| Article 146 | Article 233(1) to (3) |
| Article 147 | Article 234 |
| Article 148(1) | Article 237(1) |
| Article 148(2), first subparagraph | Article 237(2) |
| Article 148(2), second subparagraph | Articles 237(3) and 239 |
| Article 149 | Article 242 |
| Article 150(1) | Article 238(1) |
| Article 150(2)(a) | — |
| Article 150(2)(b) | Article 238(2) |
| Article 150(3) | — |
| Article 151(1), first subparagraph | Article 144 |
| Article 151(1), second subparagraph | Article 145(3) |
| Article 151(2) | Article 145(5) and (11) |
| Article 151(3) | — |
| Article 151(4) | Article 147(4) |
| Article 151(5) | Article 145(1), (2), (4) and (6) to (10), Article 146, Article 147(3) and (4) and Article 148 and 151 |
| Article 152 | Article147(1) and (2) |
| Article 153 | Article 240 |
| Article 154(1)(a) | Article 237(3), first sentence |
| Article 154(1)(b) | Article 241(1) |
| Article 154(2) | Article 237(3), second sentence and Article 241(2) |
| Article 155(1) | Article 243(1) |
| Article 155(2) and (3) | Article 243(3) and (4) |
| Article 156 | Article 244 |
| Article 157 | Article 245 |
| Article 158 | Article 246 |
| Article 159 | Article 247 |
| Article 160 | Article 248 |
| Article 161 | Article 249 |
| Article 162 | Article 250 |
| Article 163 | Article 251(1) to (3) |
| Article 164, first paragraph | Article 253 |
| Article 164, second paragraph | — |
| Article 165 | Article 252 |
| Article 166(1) | Article 254(1) |
| Article 166(2) and (3) | Article 254(4) and (5) |
| Article 167 | Article 255 |
| Article 168 | Article 256 |
| Article 169 | Article 257(1) to (3) |
| Article 170 | Article 258 |
| Article 171(1) and (2) | Article 259(1) and (2) |
| Article 171(3) | Article 86(5) |
| Article 171(4) | Article 259(3) |
| Article 172 | Article 260 |
| Article 173 | Article 261 |
| Article 174 | Article 262 |
| Article 175(1), first subparagraph | Article 263(1) |
| Article 175(1), second subparagraph | Article 263(2)(a) |
| Article 175(2) and (3) | Article 263(3) and (4) |
| Article 176(1)(a) and (b) | Article 263(2)(b) and Article 265(b) |
| Article 176(1)(c) and (d) | Article 265(b) |
| Article 176(1)(e) | Article 161(a) |
| Article 176(2) | — |
| Article 177(1) and (2) | Article 267(1) and (3) |
| Article 177(3) | Article 267(2) |
| Article 177(4) | Article 267(2) |
| Article 177(5) | Article 268 |
| Article 178(1) | Article 269(1) |
| Article 178(2)(a) | Article 269(2)(a) and (b) |
| Article 178(2)(b) | Article 269(2)(d) and (e) |
| Article 178(3) | Articles 269(3) |
| Article 179 | Article 270 |
| Article 180(1) | Article 271(1), first subparagraph |
| Article 180(2), first sentence | Article 6(1) |
| Article 180(2), second sentence | Article 271(3) |
| Article 180(3), first subparagraph | Article 6(2) |
| Article 180(3), second subparagraph | Article 271(4) |
| Article 180(4) | Article 271(2) |
| Article 181, first and second paragraphs | Article 272(1) |
| Article 181, second paragraph and third paragraph | — |
| Article 182(1) | Article 277 |
| Article 182(2) | — |
| Article 183(1) | Articles 16(1) and 17 |
| Article 183(2)(a) and (b) | — |
| Article 183(2)(c) | Articles 280 and 283 |
| Article 184 | Article 285 |
| Article 185 | — |
| Article 186 | Article 286(2) and (3) |
| Article 187 | Article 287 |
| Article 188(1) | Article 288(1) |
| Article 188(2) | Article 288(2) |
| Article 188(3) | Article 288(1) |