Commission Delegated Regulation (EU) 2021/234 of 7 December 2020 amending Delegated Regulation (EU) 2015/2446 as regards common data requirements, and Delegated Regulation (EU) 2016/341 as regards the codes to be used in certain forms
Commission Delegated Regulation (EU) 2021/234of 7 December 2020amending Delegated Regulation (EU) 2015/2446 as regards common data requirements, and Delegated Regulation (EU) 2016/341 as regards the codes to be used in certain formsTHE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs CodeOJ L 269, 10.10.2013, p. 1., and in particular Articles 7 and 279 thereof,Whereas:(1)The practical implementation of Regulation (EU) No 952/2013 (the Code) in combination with Commission Delegated Regulation (EU) 2015/2446Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1). has shown that amendments need to be made to that Delegated Regulation to better harmonise the common data requirements for the exchange and storage of information between customs authorities as well as between customs authorities and economic operators. Such horizontal harmonisation is necessary to ensure inter-operability between the customs electronic systems used for the different types of declarations, notifications and proof of customs status of Union goods that are set out in Annex B to Delegated Regulation (EU) 2015/2446. It is therefore necessary to replace that Annex.(2)It is necessary to amend Delegated Regulation (EU) 2015/2446 to establish the link between the different declarations, notifications and proof of the customs status of Union goods set out in Annex B to that Regulation and the customs electronic systems provided for in Commission Implementing Decision (EU) 2019/2151Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168). that process those declarations, notifications and proofs.(3)It is also necessary to amend Delegated Regulation (EU) 2015/2446 to link the Member States’ possibility to use the transitional data requirements for declarations, notification and proof of Union status provided in Commission Delegated Regulation (EU) 2016/341Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 (OJ L 69, 15.3.2016, p. 1). to the update of the customs electronic systems in accordance with Implementing Decision (EU) 2019/2151. Annex 1 of Delegated Regulation (EU) 2016/341 is therefore no longer necessary and should be deleted.(4)It is also necessary to amend Delegated Regulation (EU) 2015/2446 to provide the Member States that have already updated their national import electronic systems some time to readapt them to the new data requirements, more specifically, until the deployment of Phase 1 of the Centralised Clearance for Import project listed in the Annex to Implementing Decision (EU) 2019/2151.(5)In September 2019, the International Chamber of Commerce launched the Incoterms 2020 that came into effect on 1 January 2020. In order to allow the use of the new incoterm codes in customs declarations, the relevant code list in Annex 9, Appendix D1 to Delegated Regulation (EU) 2016/341 should be updated.(6)Delegated Regulations (EU) 2015/2446 and (EU) 2016/341 should therefore be amended accordingly,HAS ADOPTED THIS REGULATION: