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Pre Scripted Mission Assignment Catalogue Quelle

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COMMISSION IMPLEMENTING REGULATION (EU) /

of 24 November

laying down detailed rules for implementing certain provisions of Regulation (EU) No / of the European Parliament and of the Council laying down the Union Customs Code

TITLE I

GENERAL PROVISIONS

CHAPTER 1

Scope of the customs legislation, mission of customs and definitions

Article 1

Definitions

(1)  For the purposes of this Regulation, Article 1 of Commission Delegated Regulation (EU) / (1) shall apply.

(2)  For the purposes of this Regulation, the following definitions shall apply:

(1)‘cabin baggage’ means, in the case of air travel, the baggage that the natural person takes with him into and out of the aircraft cabin;

(2)‘customs office of presentation’ means the customs office competent for the place where the goods are presented;

(3)‘hold baggage’, in the case of air travel, means the baggage that has been checked in at the airport of departure and is not accessible to the natural person during the flight nor, where relevant, during any stopovers;

(4)‘identical goods’ means, in the context of customs valuation, goods produced in the same country which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical;

(5)‘international Union airport’ means any Union airport which, having been so authorised by the customs authority, is approved for air traffic with territories outside of the customs territory of the Union;

(6)‘intra-Union flight’ means the movement of an aircraft between two Union airports, without any stopover, which does not start from or end at a non-Union airport;

(7)‘main processed products’ means the processed products for which the authorisation for inward processing has been granted;

(8)‘marketing activities’ means, in the context of customs valuation, all activities relating to advertising or marketing and promoting the sale of the goods in question and all activities relating to warranties or guarantees in respect of them;

(9)‘secondary processed products’ means processed products which are a necessary by-product of the processing operation other than the main processed products;

(10)‘business or tourist aircraft’ means private aircraft intended for journeys whose itinerary depends on the wishes of the user;

(11)‘public customs warehouse type III’ means a customs warehouse which is operated by the customs authorities;

(12)‘fixed transport installation’ means technical means used for continuous transport of goods such as electricity, gas and oil;

(13)‘customs office of transit’ means either of the following:

(a)the customs office competent for the point of exit from the customs territory of the Union when the goods are leaving that territory in the course of a transit operation via a frontier with a territory outside the customs territory of the Union other than a common transit country;

(b)the customs office competent for the point of entry into the customs territory of the Union when the goods have crossed a territory outside the customs territory of the Union in the course of a transit operation;

(14)‘similar goods’, in the context of customs valuation, means goods produced in the same country, which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable; the quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar.

CHAPTER 2

Rights and obligations of persons with regard to the customs legislation

Section 1

Provision of information

Subsection 1

Formats and codes of common data requirements, data-exchange and storage

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Article 2

Formats and codes for common data requirements

(Article 6(2) of the Code)

1.  The formats and codes for the common data requirements referred to in Article 6(2) of the Code and in Article 2 of Delegated Regulation (EU) / for the exchange and storage of information required for applications and decisions are set out in Annex A to this Regulation.

2.  The formats and codes for the common data requirements referred to in Article 6(2) of the Code and in Article 2 of Delegated Regulation (EU) / for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex B to this Regulation.

3.  By way of derogation from paragraph 1 of this Article, until the date of deployment of the first phase of the upgrading of the Binding Tariff Information (‘BTI’) system and the Surveillance 2 system referred to in the Annex to Commission Implementing Decision (EU) / (2), the formats and codes provided for in Annex A to this Regulation in relation with BTI applications and decisions shall not apply and the formats and codes set out in Annexes 2 to 5 to Commission Delegated Regulation (EU) / (3) shall apply.

By way of derogation from paragraph 1 of this Article, until the date of the upgrading of the Authorised Economic Operator (AEO) system referred to in the Annex to Implementing Decision (EU) /, the formats and codes provided for in Annex A to this Regulation in relation with AEO applications and authorisations shall not apply and the formats and codes set out in Annexes 6 and 7 to Delegated Regulation (EU) / shall apply.

4.  By way of derogation from paragraph 2 of this Article, for the IT systems listed in Annex 1 to Delegated Regulation (EU) /, until the respective dates of deployment or the upgrading of the relevant IT systems referred to in the Annex to Implementing Decision (EU) /, the formats and codes of the common data requirements set out in Annex B to this Regulation shall not apply.

For the IT systems listed in Annex 1 to Delegated Regulation (EU) /, until the respective dates of deployment or the upgrading of the relevant IT systems referred to in the Annex to Implementing Decision (EU) /, the exchange and storage of information required for declarations, notifications and proof of customs status shall be subject to the formats and codes set out in Annex 9 to Delegated Regulation (EU) /

5.  Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision (EU) /, customs authorities may decide that formats and codes other than those laid down in Annex A to this Regulation are to apply in respect of the following applications and authorisations:

(a)applications and authorisations relating to the simplification for the determination of amounts being part of the customs value of the goods;

(b)applications and authorisations relating to comprehensive guarantees;

(c)applications and authorisations for deferred payment;

(d)applications and authorisations for the operation of temporary storage facilities as referred to in Article of the Code;

(e)applications and authorisations for regular shipping services;

(f)applications and authorisations for authorised issuer;

(g)applications and authorisations for the status of authorised weigher of bananas;

(h)applications and authorisations for self-assessment;

(i)applications and authorisations for the status of authorised consignee for TIR operations;

(j)applications and authorisations for the status of authorised consignor for Union transit;

(k)applications and authorisations for the status of authorised consignee for Union transit;

(l)applications and authorisations for the use of seals of a special type;

(m)applications and authorisations for the use of a transit declaration with reduced dataset;

(n)applications and authorisations for the use of an electronic transport document as customs declaration.

6.  Until the date of deployment of the UCC Customs Decisions system, customs authorities may allow the formats and codes of the data requirements for applications and authorisations set out in Annex 12 to Delegated Regulation (EU) / to be used instead of the data requirements laid down in Annex A to this Regulation for the following applications and authorisations:

(a)applications and authorisations for the use of simplified declaration;

(b)applications and authorisations for centralised clearance;

(c)applications and authorisations for entry of data in the declarant's records;

(d)applications and authorisations for the use of inward processing;

(e)applications and authorisations for the use of outward processing;

(f)applications and authorisations for the use of end use;

(g)applications and authorisations for the use of temporary admission;

(h)applications and authorisations for the operation of storage facilities for customs warehousing;

7.  Notwithstanding paragraph 6, until the dates of deployment of the UCC Automated Export System (AES) or of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision (EU) /, where an application for an authorisation is based on a customs declaration in accordance with Article (1) of Delegated Regulation (EU) /, the formats and codes set out in Annex 12 to Delegated Regulation (EU) / shall apply in respect of the additional data elements required for that application.

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Article 3

Security of electronic systems

(Article 16(1) of the Code)

1.  When developing, maintaining and employing electronic systems referred to in Article 16(1) of the Code the Member States shall establish and maintain adequate security arrangements for the effective, reliable and secure operation of the various systems. They shall also ensure that measures are in place for checking the source of data and for protecting data against the risk of unauthorised access, loss, alteration or destruction.

2.  Each input, modification and deletion of data shall be recorded together with information giving the reason for, and exact time of, such processing and identifying the person who carried it out.

3.  The Member States shall inform each other, the Commission and, where appropriate, the economic operator concerned of all actual or suspected breaches of security of the electronic systems.

Article 4

Storage of data

(Article 16(1) of the Code)

All data validated by the relevant electronic system shall be kept for at least 3 years from the end of the year in which such data was validated, unless otherwise specified.

Article 5

Availability of electronic systems

(Article 16(1) of the Code)

1.  The Commission and the Member States shall conclude operational agreements laying down the practical requirements for the availability and performance of the electronic systems as well as for business continuity.

2.  Operational agreements referred to in paragraph 1 shall in particular lay down appropriate response time for the exchange and processing of information in the relevant electronic systems.

3.  The electronic systems shall be kept permanently available. However, that obligation shall not apply:

(a)in specific cases related to the use of the electronic systems laid down in the agreements referred to in paragraph 1 or, at national level, in the absence of those agreements;

(b)in the case of force majeure.

Subsection 2

Registration of persons

Article 6

Competent customs authority

(Article 9 of the Code)

The customs authorities responsible for registration shall be those designated by the Member States. The Member States shall communicate the name and address of those authorities to the Commission. The Commission shall publish that information on the Internet.

Article 7

Electronic system relating to EORI number

(Article 16 of the Code)

1.  For the exchange and storage of information pertaining to EORI, an electronic system set up for those purposes pursuant to Article 16(1) of the Code (‘EORI system’) shall be used.

Information shall be made available through that system by the competent customs authority whenever new EORI numbers are assigned or there are changes to data stored in respect of registrations already issued.

2.  Only one EORI number shall be assigned in respect of each person.

3.  The format and codes of the data stored in the EORI system are laid down in Annex

4.  By way of derogation from paragraph 1 of this Article, until the date of the upgrading of the central EORI system, the formats and codes set out in Annex shall not apply.

Until the date of the upgrading of the central EORI system, the codes of the common data requirements for the registration of economic operators and other persons are set out in Annex 9 to ►M1 Delegated Regulation (EU) / ◄ .

5.  Where Member States collect data listed in point 4 of Annex they shall ensure that the formats and codes as set out in Annex are used.

Section 2

Decisions relating to the application of customs legislation

Subsection 1

Decisions taken by the customs authorities

Article 8

General procedure for the right to be heard

(Article 22(6) of the Code)

1.  The communication referred to in the first subparagraph of Article 22(6) of the Code shall:

(a)include a reference to the documents and information on which the customs authorities intend to base their decision;

(b)indicate the period within which the person concerned shall express his point of view from the date on which he receives that communication or is deemed to have received it;

(c)include a reference to the right of the person concerned to have access to the documents and information referred to in point (a) in accordance with the applicable provisions.

2.  Where the person concerned gives his point of view before the expiry of the period referred to in paragraph 1(b) the customs authorities may proceed with taking the decision unless the person concerned simultaneously expresses his intention to further express his point of view within the period prescribed.

Article 9

Specific procedure for the right to be heard

(Article 22(6) of the Code)

1.  The customs authorities may make the communication referred to in the first subparagraph of Article 22(6) of the Code as part of the process of verification or control where they intend to take a decision on the basis of any of the following:

(a)the results of a verification following presentation of the goods;

(b)the results of a verification of the customs declaration as referred to in Article of the Code;

(c)the results of post-release control as referred to in Article 48 of the Code, where the goods are still under customs supervision;

(d)the results of a verification of proof of the customs status of Union goods or, where applicable, the results of verification of the application for the registration of such proof or for the endorsement of such proof;

(e)the issuing of a proof of origin by the customs authorities;

(f)the results of control of goods for which no summary declaration, temporary storage declaration, re-export declaration or customs declaration was lodged.

2.  Where a communication is made in accordance with paragraph 1 the person concerned may:

(a)immediately express his point of view by the same means as those used for the communication in accordance with Article 9 of Delegated Regulation (EU) /; or

(b)demand a communication in accordance with Article 8 except in the cases referred to in paragraph 1(f).

The person concerned shall be informed by the customs authorities of those two options.

3.  Where the customs authorities take a decision adversely affecting the person concerned, they shall record whether that person has expressed his point of view in accordance with paragraph 2(a).

Subsection 2

Decisions taken upon application

Article 10

Electronic systems relating to decisions

(Article 16(1) of the Code)

1.  For the exchange and storage of information pertaining to applications and decisions which may have an impact in more than one Member State and to any subsequent event which may affect the original application or decision, an electronic system set up for those purposes pursuant to Article 16(1) of the Code shall be used.

Information shall be made available through that system by the competent customs authority without delay and at the latest within 7 days of the authority gaining knowledge of the information.

2.  An EU harmonised trader interface designed by the Commission and the Member States in agreement with each other shall be used for the exchange of information pertaining to applications and decisions which may have an impact in more than one Member State.

3.  Paragraphs 1 and 2 of this Article shall be applicable from the date of deployment of the UCC Customs Decisions system as referred to in the Annex to Implementing Decision //EU.

Article 11

Customs authority designated to receive applications

(Third subparagraph of Article 22(1) of the Code)

Member States shall communicate to the Commission a list of the customs authorities referred to in the third subparagraph of Article 22(1) of the Code designated to receive applications. Member States shall also communicate to the Commission any subsequent changes to that list.

Article 12

Acceptance of the application

(Article 22(2) of the Code)

1.  Where the customs authority accepts an application pursuant to Article 11(1) of Delegated Regulation (EU) /, the date of acceptance of that application shall be the date on which all the information required in accordance with the second subparagraph of ►M1 Article 22(2) ◄ of the Code was received by the customs authority.

2.  Where the customs authority establishes that the application does not contain all the information required, it shall ask the applicant to provide the relevant information within a reasonable time limit which shall not exceed 30 days.

Where the applicant does not provide the information requested by the customs authorities within the period set by them for that purpose, the application shall not be accepted and the applicant shall be notified accordingly.

3.  In the absence of any communication to the applicant in relation to whether the application has been accepted or not, that application shall be deemed to be accepted. The date of the acceptance shall be the date of submission of the application or, in those cases where additional information has been provided by the applicant following a request of the customs authority as referred to in paragraph 2, the date when the last piece of information has been provided.

Article 13

Storage of information relating to decisions

(Article 23(5) of the Code)

The customs authority competent to take a decision shall retain all data and supporting information which was relied upon when taking the decision for at least 3 years after the end date of its validity.

Article 14

Consultation between the customs authorities

(Article 22 of the Code)

1.  Where a customs authority competent to take a decision needs to consult a customs authority of another Member State concerned about the fulfilment of the necessary conditions and criteria for taking a favourable decision, that consultation shall take place within the period prescribed for the decision concerned. The customs authority competent to take a decision shall establish a time-limit for the consultation that starts from the date of communication by that customs authority of the conditions and criteria which need to be examined by the consulted customs authority.

Where, following the examination referred to in the first subparagraph, the consulted customs authority establishes that the applicant does not fulfil one or more of the conditions and criteria for taking a favourable decision, the results, duly documented and justified, shall be transmitted to the customs authority competent to take the decision.

2.  The time-limit established for the consultation in accordance with paragraph 1 may be extended by the customs authority competent to take the decision in any of the following cases:

(a)where due to the nature of the examinations to be performed the consulted authority requests more time;

(b)where the applicant carries out adjustments in order to ensure the fulfilment of the conditions and criteria referred to in paragraph 1 and communicates them to the customs authority competent to take the decision, which shall inform the consulted customs authority accordingly.

3.  Where the consulted customs authority does not respond within the time-limit established for the consultation in accordance with paragraphs 1 and 2, the conditions and criteria for which the consultation took place are deemed to be fulfilled.

4.  The consultation procedure laid down in paragraphs 1 and 2 may also be applied for the purposes of re-assessment and monitoring of a decision.

Article 15

Revocation of a favourable decision

(Article 28 of the Code)

A decision suspended in accordance with Article 16(1) of Delegated Regulation (EU) / shall be revoked by the customs authority competent to take a decision in cases referred to in Article 16(1)(b) and (c) of that Regulation, where the holder of the decision fails to take, within the prescribed period of time, the necessary measures to fulfil the conditions laid down for the decision or to comply with the obligations imposed under that decision.

Subsection 3

Decisions relating to binding information

Article 16

Application for a decision relating to binding information

(Article 22(1) of the Code)

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