Commission Delegated Regulation (EU) 2023/398 of 14 December 2022 amending Delegated Regulation (EU) 2015/2446 as regards extending the possibilities for making customs declarations orally or by any other act deemed to be a customs declaration, the invalidation of declarations in specific cases, and specifying the exchange of information for entry summary declarations (Text with EEA relevance)
Commission Delegated Regulation (EU) 2023/398of 14 December 2022amending Delegated Regulation (EU) 2015/2446 as regards extending the possibilities for making customs declarations orally or by any other act deemed to be a customs declaration, the invalidation of declarations in specific cases, and specifying the exchange of information for entry summary declarations(Text with EEA relevance)THE 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 Article 131, point (c), and Articles 160 and 175 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 some amendments to that Delegated Regulation are needed in order to better tailor it to the needs of economic operators and customs authorities and to take into account the developments regarding the forthcoming deployment of releases 2 and 3 of the Import Control System (ICS2).(2)In order to clarify that in the case of postal consignments transhipped in the Union, in certain situations the obligation to provide the entry summary declaration data lies with the postal operator in a third country from which the goods were dispatched, in accordance with Article 127(6) of Regulation (EU) No 952/2013, it is necessary to introduce a new definition of "third country postal operator".(3)From the date set out in the Annex to 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). for the deployment of release 3 of ICS2, it is to be possible for different persons involved in the process of transporting goods into the customs territory of the Union by rail to submit parts of the information of an entry summary declaration, that is, multiple filing. A new Article 112a should therefore be added to Delegated Regulation (EU) 2015/2446 to provide for this possibility.(4)In order to make it obligatory for third country postal operators to submit particulars of the entry summary declaration for goods transhipped in the customs territory of the Union, where that postal operator has not provided those particulars to the carrier, Article 113a of Delegated Regulation (EU) 2015/2446 should be amended.(5)Packings bearing a permanent marking identifying a person that are temporarily imported filled and re-exported either filled or empty can be declared by means of an oral declaration or by any other act referred to in Article 141 of Delegated Regulation (EU) 2015/2446. As that can only be done for filled packings imported by persons established outside the customs territory of the Union, it is necessary to extend the application of that simplified customs formality to packings imported empty by persons regardless of where those persons are established.(6)The possibility of repayment of import duty in specific situations in which goods are delivered free of charge to charitable or philanthropic organisations should be introduced. This should be done by adding a new reason for invalidating customs declarations after the release of goods, making it possible to repay import duty paid in accordance with Article 116(1) of the Code.(7)Delegated Regulation (EU) 2015/2446 should therefore be amended accordingly,HAS ADOPTED THIS REGULATION: