of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)TITLE I
GENERAL PROVISIONS
CHAPTER 1
Scope of the customs legislation, mission of customs and definitions
Article 1
Subject matter and scope
Without prejudice to international law and conventions and Union legislation in other fields, the Code shall apply uniformly throughout the customs territory of the Union.
Article 2
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284 specifying the provisions of the customs legislation and the simplifications thereof with respect to the customs declaration, the proof of the customs status, the use of the internal Union transit procedure insofar as it does not affect a proper application of the fiscal measures at stake, which apply to the trade in Union goods referred to in Article 1(3). Those acts may address particular circumstances pertaining to the trade in Union goods involving only one Member State.
Article 3
Mission of customs authorities
Customs authorities shall be primarily responsible for the supervision of the Union's international trade, thereby contributing to fair and open trade, to the implementation of the external aspects of the internal market, of the common trade policy and of the other common Union policies having a bearing on trade, and to overall supply chain security. Customs authorities shall put in place measures aimed, in particular, at the following:
protecting the financial interests of the Union and its Member States;
protecting the Union from unfair and illegal trade while supporting legitimate business activity;
ensuring the security and safety of the Union and its residents, and the protection of the environment, where appropriate in close cooperation with other authorities; and
maintaining a proper balance between customs controls and facilitation of legitimate trade.
Customs territory
The customs territory of the Union shall comprise the following territories, including their territorial waters, internal waters and airspace:
The following territories, including their territorial waters, internal waters and airspace, situated outside the territory of the Member States shall, taking into account the conventions and treaties applicable to them, be considered to be part of the customs territory of the Union:
FRANCE
The territory of Monaco as defined in the Customs Convention signed in Paris on 18 May 1963 (Journal officiel de la République française (Official Journal of the French Republic) of 27 September 1963, p. 8679);
CYPRUS
The territory of the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia as defined in the Treaty concerning the Establishment of the Republic of Cyprus, signed in Nicosia on 16 August 1960 (United Kingdom Treaty Series No 4 (1961) Cmnd. 1252).
Definitions
For the purposes of the Code, the following definitions shall apply:
"customs authorities" means the customs administrations of the Member States responsible for applying the customs legislation and any other authorities empowered under national law to apply certain customs legislation;
"customs legislation" means the body of legislation made up of all of the following:
the Code and the provisions supplementing or implementing it adopted at Union or national level;
the Common Customs Tariff;
the legislation setting up a Union system of reliefs from customs duty;
international agreements containing customs provisions, insofar as they are applicable in the Union;
Regulation (EU) 2022/2399 of the European Parliament and of the Council ( 1 ) and the provisions supplementing or implementing it;
"customs controls" means specific acts performed by the customs authorities in order to ensure compliance with the customs legislation and other legislation governing the entry, exit, transit, movement, storage and end-use of goods moved between the customs territory of the Union and countries or territories outside that territory, and the presence and movement within the customs territory of the Union of non-Union goods and goods placed under the end-use procedure;
"person" means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts;
"economic operator" means a person who, in the course of his or her business, is involved in activities covered by the customs legislation;
"customs representative" means any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities;
"risk" means the likelihood and the impact of an event occurring, with regard to the entry, exit, transit, movement or end-use of goods moved between the customs territory of the Union and countries or territories outside that territory and to the presence within the customs territory of the Union of non-Union goods, which would:
prevent the correct application of Union or national measures;
compromise the financial interests of the Union and its Member States; or
pose a threat to the security and safety of the Union and its residents, to human, animal or plant health, to the environment or to consumers;
"customs formalities" means all the operations which must be carried out by a person and by the customs authorities in order to comply with the customs legislation;
"entry summary declaration" means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be brought into the customs territory of the Union;
"exit summary declaration" means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be taken out of the customs territory of the Union;
"temporary storage declaration" means the act whereby a person indicates, in the prescribed form and manner, that goods are in temporary storage;
"customs declaration" means the act whereby a person indicates, in the prescribed form and manner, a wish to place goods under a given customs procedure, with an indication, where appropriate, of any specific arrangements to be applied;
"re-export declaration" means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods, with the exception of those under the free zone procedure or in temporary storage, out of the customs territory of the Union;
"re-export notification" means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods which are under the free zone procedure or in temporary storage out of the customs territory of the Union;
"declarant" means the person lodging a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification in his or her own name or the person in whose name such a declaration or notification is lodged;
"customs procedure" means any of the following procedures under which goods may be placed in accordance with the Code:
release for free circulation;
special procedures;
export;
'temporary storage' means the situation of non-Union goods temporarily stored under customs supervision in the period between their presentation to customs and their placing under a customs procedure or re-export;
"customs debt" means the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force;
"debtor" means any person liable for a customs debt;
"import duty" means customs duty payable on the import of goods;
"export duty" means customs duty payable on the export of goods;
"customs status" means the status of goods as Union or non-Union goods;
"Union goods" means goods which fall into any of the following categories:
goods wholly obtained in the customs territory of the Union and not incorporating goods imported from countries or territories outside the customs territory of the Union;
goods brought into the customs territory of the Union from countries or territories outside that territory and released for free circulation;
goods obtained or produced in the customs territory of the Union, either solely from goods referred to in point (b) or from goods referred to in points (a) and (b);
"non-Union goods" means goods other than those referred to in point 23 or which have lost their customs status as Union goods;
"risk management" means the systematic identification of risk, including through random checks, and the implementation of all measures necessary for limiting exposure to risk;
"release of goods" means the act whereby the customs authorities make goods available for the purposes specified for the customs procedure under which they are placed;
"customs supervision" means action taken in general by the customs authorities with a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subject to such action are observed;
"repayment" means the refunding of an amount of import or export duty that has been paid;
"remission" means the waiving of the obligation to pay an amount of import or export duty which has not been paid;
"processed products" means goods placed under a processing procedure which have undergone processing operations;
"person established in the customs territory of the Union" means:
in the case of a natural person, any person who has his or her habitual residence in the customs territory of the Union;
in the case of a legal person or an association of persons, any person having its registered office, central headquarters or a permanent business establishment in the customs territory of the Union;
"permanent business establishment" means a fixed place of business, where both the necessary human and technical resources are permanently present and through which a person's customs-related operations are wholly or partly carried out;
"presentation of goods to customs" means the notification to the customs authorities of the arrival of goods at the customs office or at any other place designated or approved by the customs authorities and the availability of those goods for customs controls;
"holder of the goods" means the person who is the owner of the goods or who has a similar right of disposal over them or who has physical control of them;
"holder of the procedure" means:
the person who lodges the customs declaration, or on whose behalf that declaration is lodged; or
the person to whom the rights and obligations in respect of a customs procedure have been transferred;
"commercial policy measures" means non-tariff measures established, as part of the common commercial policy, in the form of Union provisions governing international trade in goods;
"processing operations" means any of the following:
the working of goods, including erecting or assembling them or fitting them to other goods;
the processing of goods;
the destruction of goods;
the repair of goods, including restoring them and putting them in order;
the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories);
"rate of yield" means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure;
"decision" means any act by the customs authorities pertaining to the customs legislation giving a ruling on a particular case, and having legal effects on the person or persons concerned;
"carrier" means:
in the context of entry, the person who brings the goods, or who assumes responsibility for the carriage of the goods, into the customs territory of the Union. However,
in the case of combined transportation, "carrier" means the person who operates the means of transport which, once brought into the customs territory of the Union, moves by itself as an active means of transport;
in the case of maritime or air traffic under a vessel-sharing or contracting arrangement, "carrier" means the person who concludes a contract and issues a bill of lading or air waybill for the actual carriage of the goods into the customs territory of the Union;
in the context of exit, the person who takes the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Union. However:
in the case of combined transportation, where the active means of transport leaving the customs territory of the Union is only transporting another means of transport which, after the arrival of the active means of transport at its destination, will move by itself as an active means of transport, 'carrier' means the person who will operate the means of transport which will move by itself once the means of transport leaving the customs territory of the Union has arrived at its destination;
in the case of maritime or air traffic under a vessel-sharing or contracting arrangement, "carrier" means the person who concludes a contract, and issues a bill of lading or air waybill, for the actual carriage of the goods out of the customs territory of the Union;
"buying commission" means a fee paid by an importer to an agent for representing him or her in the purchase of goods being valued.
CHAPTER 2
Rights and obligations of persons with regard to the customs legislation
Section 1
Provision of information
Article 6
Means for the exchange and storage of information and common data requirements
Means for the exchange and storage of information, other than the electronic data-processing techniques referred to in paragraph 1, may be used as follows:
on a permanent basis where duly justified by the type of traffic or where the use of electronic data-processing techniques is not appropriate for the customs formalities concerned;
on a temporary basis, in the event of a temporary failure of the computerised system of the customs authorities or of the economic operators.
Such a decision on a derogation shall be justified by the specific situation of the Member State requesting it and the derogation shall be granted for a specific period of time. The derogation shall be reviewed periodically and may be extended for further specific periods of time upon further application by the Member State to which it is addressed. It shall be revoked where no longer justified.
The derogation shall not affect the exchange of information between the Member State to which it is addressed and other Member States nor the exchange and storage of information in other Member States for the purpose of the application of the customs legislation.
Article 7
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the following:
the common data requirements referred to in Article 6(2), taking into account the need to accomplish the customs formalities laid down in the customs legislation and the nature and purpose of the exchange and storage of information referred to in Article 6(1);
the specific cases where means for the exchange and storage of information, other than electronic data-processing techniques, may be used in accordance with point (a) of Article 6(3);
the type of information and the particulars that are to be contained in the records referred to in Articles 148(4) and 214(1).
Article 8
Conferral of implementing powers
The Commission shall specify, by means of implementing acts:
where necessary, the format and code of the common data requirements referred to in Article 6(2);
the procedural rules on the exchange and storage of information which can be made by means other than the electronic data-processing techniques referred to in Article 6(3).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 285(2).
Registration
Where persons referred to in the first subparagraph are required to register, the following shall apply:
where they are established in the customs territory of the Union, they shall register with the customs authorities responsible for the place where they are established;
where they are not established in the customs territory of the Union, they shall register with the customs authorities responsible for the place where they first lodge a declaration or apply for a decision.
Article 10
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284, in order to determine:
the cases referred to in Article 9(2), where economic operators which are not established in the customs territory of the Union are required to register with the customs authorities;
the cases referred to in the first subparagraph of Article 9(3), where persons other than economic operators are required to register with the customs authorities;
the cases referred to in Article 9(4) where the customs authorities invalidate a registration.
Article 11
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the customs authority responsible for the registration referred to in Article 9.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Article 12
Communication of information and data protection
Such information may, however, be disclosed without permission where the customs authorities are obliged or authorised to do so pursuant to the provisions in force, particularly in respect of data protection, or in connection with legal proceedings.
Article 13
Exchange of additional information between customs authorities and economic operators
Article 14
Provision of information by the customs authorities
Article 15
Provision of information to the customs authorities
The lodging of a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification by a person to the customs authorities, or the submission of an application for an authorisation or any other decision, shall render the person concerned responsible for all of the following:
the accuracy and completeness of the information given in the declaration, notification or application;
the authenticity, accuracy and validity of any document supporting the declaration, notification or application;
where applicable, compliance with all of the obligations relating to the placing of the goods in question under the customs procedure concerned, or to the conduct of the authorised operations.
The first subparagraph shall also apply to the provision of any information in any other form required by, or given to, the customs authorities.
Where the declaration or notification is lodged, the application is submitted, or information is provided, by a customs representative of the person concerned, as referred to in Article 18, that customs representative shall also be bound by the obligations set out in the first subparagraph of this paragraph.
Article 16
Electronic systems
Article 17
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the technical arrangements for developing, maintaining and employing the electronic systems referred to in Article 16(1).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).