Commission Implementing Regulation (EU) 2024/1071 of 12 April 2024 amending Implementing Regulation (EU) 2015/2447 as regards decisions relating to binding information in the field of customs valuation and introducing an electronic system for binding origin and valuation information
Commission Implementing Regulation (EU) 2024/1071of 12 April 2024amending Implementing Regulation (EU) 2015/2447 as regards decisions relating to binding information in the field of customs valuation and introducing an electronic system for binding origin and valuation informationTHE 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 17, 25, 37(1), points (b), (c) and (d), and 58(1) thereof,Whereas:(1)Commission Delegated Regulation (EU) 2024/1072Commission Delegated Regulation (EU) 2024/1072 of 25 January 2024 amending Delegated Regulation (EU) 2015/2446 as regards decisions relating to binding information in the field of customs valuation and decisions relating to binding origin information (OJ L, 2024/1072, 15.4.2024, ELI: http://data.europa.eu/eli/reg_del/2024/1072/oj). introduced into 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). decisions relating to binding valuation information ("BVI decisions").(2)In order to ensure a smooth implementation of the introduction of BVI decisions in the customs legislation through Delegated Regulation (EU) 2015/2446 it is necessary to lay down procedural rules for those BVI decisions in 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)., following the model set by the existing procedural rules for BTI and BOI decisions in Implementing Regulation (EU) 2015/2447. Also, in order to ensure consistency among different types of binding information, to the extent possible, those procedural rules should be aligned with the ones pertaining to BTI and BOI decisions.(3)Articles 16, 17, 21, 22 and 23 of Implementing Regulation (EU) 2015/2447 should be amended to extend their scope to BVI decisions and, where appropriate, to BOI decisions taking into account the specific nature of both BVI and BOI decisions and to ensure the consistency of electronic management among all types of decisions relating to binding information. In addition, Article 16(4) of that Regulation should be deleted and the text of that provision should be inserted in Article 17 of that Regulation, since both provisions refer to consultation of the electronic system, for various purposes.(4)Article 6(1) of Regulation (EU) No 952/2013 requires that all exchanges of information, such as declarations, applications or decisions, between customs authorities of Member States and between economic operators and customs authorities of Member States, and the storage of that information, be made by using electronic data-processing techniques. Due to the inclusion of BOI decisions into the electronic system for the purposes of the exchange and storage of information concerning BOI decisions, Articles 18, 19, and Annex 12-02, of Implementing Regulation (EU) 2015/2447 should be deleted.(5)In order to ensure sufficient time to deploy the electronic system for the purposes of the exchange and storage of information concerning BVI and BOI decisions the application of this Regulation should be deferred.(6)Implementing Regulation (EU) 2015/2447 should therefore be amended accordingly.(7)The measures provided in this Regulation are in accordance with the opinion of the Customs Code Committee,HAS ADOPTED THIS REGULATION: