Commission Implementing Regulation (EU) 2024/635 of 2 February 2024 amending Implementing Regulation (EU) 2015/2447 as regards the means of proof of the customs status of Union goods and certain provisions relating to Union transit procedures
Commission Implementing Regulation (EU) 2024/635of 2 February 2024amending Implementing Regulation (EU) 2015/2447 as regards the means of proof of the customs status of Union goods and certain provisions relating to Union transit procedures(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 Articles 157 and 232 thereof,Whereas:(1)The practical implementation of Regulation (EU) No 952/2013, in combination with 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)., has shown that some amendments to that Implementing Regulation are needed to better tailor it to the needs of economic operators and customs authorities and to take into consideration the shift from paper-based documents to the use of electronic data exchanges, as regards the means of proof of the customs status of Union goods and certain aspects of the Union transit procedures.(2)As regards the means of proof of customs status of Union goods, there is a need to update the terms to be indicated for Union goods the packaging of which does not have the customs status of Union goods. Moreover, the retrospective issuing of such means of proof should be allowed only in duly justified cases and it is necessary to specify the period during which those means of proof may be issued retrospectively.(3)Under Article 128 of 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)., the facilitation of the issuance of a T2L or T2LF document allows for the waiver of the endorsement of that T2L or T2LF document with the proof of the customs status of Union goods. Such facilitation should apply only in the Member State where the issuer was granted an authorisation to issue the T2L or T2LF document under Article 128 of Delegated Regulation (EU) 2015/2446. Such proofs are to be registered in the UCC Proof of Union Status (PoUS) system referred to 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)..(4)Furthermore, it should be specified that the T2L or T2LF document can only be used once, namely for the first presentation of the goods for determining their customs status as Union goods, and that for any remaining goods, in the case of partial use of the means of proof of the customs status of Union goods, a new means of proof needs to be issued.(5)To better address the prevailing economic needs, the person who presents the goods at the customs office of departure should be allowed, like the holder of the procedure, to request the customs office of departure to provide them with a transit accompanying document or a transit/security accompanying document.(6)To ensure a facilitated yet harmonised approach across the Union and in the common transit countries, transhipments of containers and similar intermodal transport units should be waived, under certain conditions, from the list of incidents that require customs intervention.(7)Implementing Regulation (EU) 2015/2447 should therefore be amended accordingly.(8)The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,HAS ADOPTED THIS REGULATION: