Commission 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
Commission Delegated Regulation (EU) 2024/1072of 25 January 2024amending Delegated Regulation (EU) 2015/2446 as regards decisions relating to binding information in the field of customs valuation and decisions relating to binding origin 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 Article 24, points (c) and (g), and Article 36, point (b), thereof,Whereas:(1)Article 33(1) of Regulation (EU) No 952/2013 requires customs authorities, subject to certain conditions, to take decisions relating to binding tariff information ("BTI decisions") and decisions relating to binding origin information ("BOI decisions").(2)Article 35 of Regulation (EU) No 952/2013 requires, in specific cases, the customs authorities to take decisions relating to binding information with regard to other factors referred to in Title II of that Regulation. The value of goods for customs purposes, referred to in Title II, Chapter 3, of Regulation (EU) No 952/2013, constitutes one of those other factors, not being yet subject to decisions relating to binding information.(3)Decisions relating to binding valuation information ("BVI decisions") should be introduced in the customs legislation to increase transparency, legal certainty, compliance and uniformity in customs valuation, to the benefit of economic operators, customs authorities and the financial interests of the Union.(4)In order to ensure consistency among different types of binding information, to the extent possible, the provisions pertaining to BVI decisions should be aligned with the provisions of Regulation (EU) No 952/2013 and 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). pertaining to BTI and BOI decisions.(5)Article 10 of Delegated Regulation (EU) 2015/2446 should be amended to make BVI decisions subject to the same exception to the right to be heard as those applicable to BTI and BOI decisions under Article 22(6) of Regulation (EU) No 952/2013.(6)A new Article 18a should be introduced into Delegated Regulation (EU) 2015/2446, to identify customs valuation as a case for decisions relating to binding information, to define the material scope of such decisions, to indicate situations in which an application for a BVI decision is not to be accepted, and to establish their binding character with respect to both the customs authorities and the holder of the decision, as well as their period of validity, through provisions similar to the ones applicable to BTI and BOI decisions, pursuant to Article 33 of Regulation (EU) No 952/2013.(7)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, as required under the customs legislation, be made by using electronic data-processing techniques. Articles 19(3) and 21 of Delegated Regulation (EU) 2015/2446 should be consequently deleted due to the envisaged inclusion of BOI applications and BOI decisions into the electronic system referred to in Article 21 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). as amended.(8)Article 20 of Delegated Regulation (EU) 2015/2446, which provides for extended time-limits to take BTI and BOI decisions where the taking of those decisions is suspended because the correct and uniform tariff classification or determination of origin is not ensured, should be extended to the taking of BVI decisions where the taking of those decisions is suspended because the correct and uniform determination of the customs value is not ensured.(9)A new Article 20a should be introduced into Delegated Regulation (EU) 2015/2446 to make BVI decisions subject to provisions on the management of such decisions similar to those which are provided for in Article 34 of Regulation (EU) No 952/2013 for BTI and BOI decisions.(10)In order to ensure the coherent application of the BVI decisions, including in what concerns their management through an electronic system this Regulation should apply from the same date that the electronic system referred to in Article 21 of Implementing Regulation (EU) 2015/2447 has been deployed.(11)The provisions of this Regulation pertaining to the elimination of the exception to the use of electronic data-processing techniques for the exchange and storage of information concerning applications for BOI decisions and respectively BOI decisions, should apply from the date of deployment, for the purposes of those decisions, of the electronic system referred to in Article 21 of Implementing Regulation (EU) 2015/2447.(12)Delegated Regulation (EU) 2015/2446 should therefore be amended accordingly,HAS ADOPTED THIS REGULATION: