Commission Implementing Regulation (EU) 2022/2334 of 29 November 2022 amending Implementing Regulation (EU) 2015/2447 as regards the application of monitoring of decisions relating to binding information and introducing a flexibility in the procedures for issuing of or making out proofs of origin
Commission Implementing Regulation (EU) 2022/2334of 29 November 2022amending Implementing Regulation (EU) 2015/2447 as regards the application of monitoring of decisions relating to binding information and introducing a flexibility in the procedures for issuing of or making out proofs of originTHE 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 25 and 66 thereof,Whereas:(1)Article 20 of Commission Implementing Regulation (EU) 2015/2447Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558). sets out that when customs formalities are being fulfilled by or on behalf of the holder of a Binding Tariff Information (BTI) decision in respect of goods covered by a BTI decision, this shall be indicated in the customs declaration by stating the BTI decision reference number. The obligation to indicate the Binding Origin Information decision reference number in the customs declaration is only stipulated in Annex B to 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). as a note to data element 12 12 001 000.(2)To allow a proper monitoring by the customs authorities of the usage of a decision relating to binding origin information by its holder and of compliance with the obligations resulting from that decision, the requirement to indicate the reference number of the decision in the customs declaration, laid down in Article 20 of Implementing Regulation (EU) 2015/2447, should apply to all decisions relating to binding information.(3)During the first technical meeting on transitional rules of origin held in Brussels on 5 February 2020, the Union and 20 other Contracting Parties to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin (the PEM Convention)OJ L 54, 26.2.2013, p. 4. agreed to implement the revised rules of the PEM ConventionOJ L 339, 30.12.2019, p. 1. ("the transitional rules of origin") in parallel with the rules of the PEM Convention, on a transitional basis as of 1 September 2021, pending the adoption of the revised rules of the PEM Convention.(4)Since 1 September 2021, 13 bilateral protocols on rules of origin between the Union and Contracting Parties to the PEM Convention have already entered into force rendering the transitional rules applicableOJ C 202, 19.5.2022, p. 1.. The process of implementing the transitional rules with the remaining Contracting Parties is progressing, subject to the completion by the parties of the adoption procedures.(5)The objective of the transitional rules of origin is to introduce more relaxed rules in order to facilitate the qualification of the preferential originating statusfor goods. As the transitional rules of origin are in general more relaxed than those of the PEM Convention, goods fulfilling these latter could also qualify as originating under the transitional rules of origin, with the exception of some agricultural products classified under Chapters 2, 4 to 15, 16 (except for processed fishery products) and 17 to 24, where the transitional rules of origin are not more relaxed than the rules of origin of the PEM Convention Therefore, Articles 61 and 62 should be amended to introduce the possibility for EU exporters to apply for the issue of a movement certificate or to make out an origin declaration based on supplier’s declarations made in the context of the PEM Convention.(6)The transitional rules of origin are applicable in parallel with the rules of origin of the PEM Convention creating two distinctive zones of cumulation. Therefore, an indication of the legal framework used for determining the origin of goods should be made in the supplier’s declaration by the supplier, allowing the exporter to determine the originating status of goods under the correct framework for those materials that are fulfilling both sets of rules of origin.(7)The supplier’s declaration in Annexes 22-17 and 22-18 to Implementing Regulation (EU) 2015/2447 is used for products not having preferential originating status. Considering that those products may only be produced by using non-originating materials, it should be optional to fill in the second point of the declaration. Therefore, footnotes 4 and 5 of Annex 22-17 to Implementing Regulation (EU) 2015/2447 and footnotes 5 and 6 of Annex 22-18 should be amended accordingly.(8)According to Article 61(3) of the Implementing Regulation (EU) 2015/2447 suppliers may provide the supplier’s declarations at any time even after the goods have been delivered and according to Article 62(2), point (b), of that Regulation, the long term supplier’s declarations shall be made out for consignments dispatched during a period of time which may not be more than 12 months before or more than 6 months after the date of issue of long term supplier’s declaration. In order to use supplier’s declarations issued before the date of entry into force of this amending regulation for stocks of materials constituted after 1 September 2021, this Regulation should apply from 1 September 2021, the date of entering into force of the transitional rules of origin between the Union and several Contracting Parties to the PEM Convention.(9)Implementing Regulation (EU) 2015/2447 should therefore be amended accordingly.(10)The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,HAS ADOPTED THIS REGULATION: