Legal provisions of COM(2013)884 - Union legal framework for customs infringements and sanctions - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2013)884 - Union legal framework for customs infringements and sanctions. |
|---|---|
| document | COM(2013)884  |
| date | December 13, 2013 |
Contents
- Article 1 - Subject matter and scope
- Article 2 - Customs infringements and sanctions
- Article 3 - Strict liability customs infringements
- Article 4 - Customs infringements committed by negligence
- Article 5 - Customs infringements committed intentionally
- Article 6 - Incitement, Aiding, Abetting and Attempt
- Article 7 - Error on the part of the customs authorities
- Article 8 - Liability of legal persons
- Article 9 - Sanctions for customs infringements referred to in Article 3
- Article 10 - Sanctions for customs infringements referred to in Article 4
- Article 11 - Sanctions for customs infringements referred to in Article 5 and 6
- Article 12 - Effective application of sanctions and exercise of powers to impose sanctions by competent authorities
- Article 13 - Limitation
- Article 14 - Suspension of the proceedings
- Article 15 - Jurisdiction
- Article 16 - Cooperation between Member States
- Article 17 - Seizure
- Article 18 - Reporting by the Commission and review
- Article 19 - Transposition
- Article 20 - Entry into force
- Article 21 - Addressees
Article 1 - Subject matter and scope
2. This Directive applies to the violation of the obligations laid down in Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013, laying down the Union Customs Code (hereinafter referred to as ‘the Code’) and of identical obligations laid down in other parts of the Union customs legislation as defined in Article 5(2) of the Code.
Article 2 - Customs infringements and sanctions
Article 3 - Strict liability customs infringements
(a) failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the accuracy and completeness of the information given in the declaration, notification or application in accordance with Article 15(2)(a) of the Code;
(b) failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the authenticity, accuracy and validity of any supporting document in accordance with Article 15(2)(b) of the Code;
(c) failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code, a notification of arrival of a sea going vessel or of an aircraft in accordance with Article 133 of the Code, a temporary storage declaration in accordance with Article 145 of the Code, a customs declaration in accordance with Article 158 of the Code, a notification of activities in free zones in accordance with Article 244(2) of the Code, a pre-departure declaration in accordance with Article 263 of the Code, a re-export declaration in accordance with Article 270 of the Code, an exit summary declaration in accordance with Article 271 of the Code or a re-export notification in accordance with Article 274 of the Code;
(d) failure of an economic operator to keep the documents and information related to the accomplishment of customs formalities by any accessible means for the period of time required by customs legislation in accordance with Article 51 of the Code;
(e) removal of goods brought into the customs territory of the Union from customs supervision without the permission of the customs authorities, contrary to the first and second sub-paragraphs of Article 134(1) of the Code;
(f) removal of goods from customs supervision, contrary to the fourth sub-paragraph of Article 134(1) and Articles 158(3) and 242 of the Code;
(g) failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place in accordance with Article 135(1) of the Code, or to inform customs authorities when the obligations cannot be complied with in accordance with Article 137(1) and (2) of the Code;
(h) failure of a person bringing goods into a free zone, where the free zone adjoins the land frontier between a Member State and a third country, to bring those goods directly into that free zone without passing through another part of the customs territory of the Union in accordance with Article 135(2) of the Code;
(i) failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs controls in accordance with Article 145(2) and Article 163(2) of the Code;
(j) failure of the economic operator responsible for non-Union goods which are in temporary storage to place those goods under a customs procedure or to re-export them within the time limit in accordance with Article 149 of the Code;
(k) failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question in accordance with Article 163(1) and the second subparagraph of Article 167(1) of the Code;
(l) failure of the declarant for a customs procedure, in the case of a simplified declaration pursuant to Article 166 of the Code or of an entry into the declarant’s records pursuant to Article 182 of the Code, to lodge a supplementary declaration at the competent customs office and within the specific time-limit in accordance with Article 167(1) of the Code;
(m) removal or destruction of means of identification affixed by customs authorities in goods, packaging or means of transport without prior authorisation granted by the customs authorities in accordance with Article 192(2) of the Code;
(n) failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified in accordance with Article 257 of the Code;
(o) failure of the holder of the outward processing procedure to export the defective goods within the time limit in accordance with Article 262 of the Code;
(p) construction of a building in a free zone without the approval of the customs authorities in accordance with Article 244(1) of the Code;
(q) non-payment of import or export duties by the person liable to pay within the period prescribed in accordance with Article 108 of the Code.
Article 4 - Customs infringements committed by negligence
(a) failure of the economic operator responsible for non-Union goods which are in temporary storage to place those goods under a customs procedure or to re-export them within the time limit in accordance with Article 149 of the Code;
(b) failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls in accordance with Article 15(1) of the Code;
(c) failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision in accordance with Article 23(1) of the Code;
(d) failure of the holder of a decision relating to the application of customs legislation to inform the customs authorities without delay of any factor arising after the decision was taken by those authorities which influences its continuation or content in accordance with Article 23(2) of the Code;
(e) failure of the economic operator to present the goods brought into the customs territory of the Union to the customs authorities in accordance with Article 139 of the Code;
(f) failure of the holder of the Union transit procedure to present the goods intact at the customs office of destination within the prescribed time limit in accordance with Article 233(1)(a) of the Code;
(g) failure of the economic operator to present the goods brought into a free zone to customs in accordance with Article 245 of the Code;
(h) failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit in accordance with Article 267(2) of the Code;
(i) unloading or trans-shipping of goods from the means of transport carrying them without authorisation granted by the customs authorities or in places not designated or approved by those authorities in accordance with Article 140 of the Code;
(j) storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities in accordance with Articles 147 and 148;
(k) failure of the holder of the authorisation or the holder of the procedure to fulfil the obligations arising from the storage of goods covered by the customs warehousing procedure in accordance with points (a) and (b) of Article 242(1) of the Code.
Article 5 - Customs infringements committed intentionally
(a) providing customs authorities with false information or documents required by those authorities in accordance with Articles 15 or 163 of the Code;
(b) the use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities:
(i) to become an authorised economic operator in accordance with Article 38 of the Code,
(ii) to make use of a simplified declaration in accordance with Article 166 of the Code,
(iii) to make use of other customs simplifications in accordance with Articles 177, 179, 182, 185 of the Code,
(iv) to place the goods under special procedures in accordance with Article 211 of the Code;
(c) introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with Articles 139, 245, or Article 267(2) of the Code;
(d) failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision in accordance with Article 23(1) of the Code;
(e) failure of the holder of a decision relating to the application of customs legislation to inform the customs authorities without delay of any factor arising after the decision was taken by those authorities which influences its continuation or content in accordance with Article 23(2) of the Code;
(f) processing of goods in a customs warehouse without an authorisation granted by the customs authorities in accordance with Article 241 of the Code;
(g) acquiring or holding goods involved in one of the customs infringements set out in point (f) of Article 4 and point (c) of this Article.
Article 6 - Incitement, Aiding, Abetting and Attempt
2. Member States shall take the necessary measures to ensure that an attempt to commit an act or omission referred to in points (b) or (c) of Article 5 is a customs infringement.
Article 7 - Error on the part of the customs authorities
Article 8 - Liability of legal persons
(a) a power of representation of the legal person;
(b) an authority to take decisions on behalf of the legal person;
(c) an authority to exercise control within the legal person.
2. Member States shall also ensure that legal persons are held liable where the lack of supervision or control by a person referred to in paragraph 1 has made possible the commission of a customs infringement for the benefit of that legal person by a person under the authority of the person referred to in paragraph 1.
3. Liability of a legal person under paragraphs 1 and 2 shall be without prejudice to the liability of natural persons who have committed the customs infringement.
Article 9 - Sanctions for customs infringements referred to in Article 3
(a) where the customs infringement relates to specific goods, a pecuniary fine from 1 % up to 5 % of the value of the goods;
(b) where the customs infringement is not related to specific goods, a pecuniary fine from EUR 150 up to EUR 7 500.
Article 10 - Sanctions for customs infringements referred to in Article 4
(a) where the customs infringement relates to specific goods, a pecuniary fine up to 15 % of the value of the goods;
(b) where the customs infringement is not related to specific goods, a pecuniary fine up to EUR 22 500.
Article 11 - Sanctions for customs infringements referred to in Article 5 and 6
(a) where the customs infringement relates to specific goods, a pecuniary fine up to 30 % of the value of the goods;
(b) where the customs infringement is not related to specific goods, a pecuniary fine up to EUR 45 000.
Article 12 - Effective application of sanctions and exercise of powers to impose sanctions by competent authorities
(a) the seriousness and the duration of the infringement;
(b) the fact that the person responsible for the infringement is an authorized economic operator;
(c) the amount of the evaded import or export duty;
(d) the fact that the goods involved are subject to the prohibitions or restrictions referred to in the second sentence of Article 134(1) of the Code and in Article 267(3)(e) of the Code or pose a risk to public security;
(e) the level of cooperation of the person responsible for the infringement with the competent authority;
(f) previous infringements by the person responsible for the infringement.
Article 13 - Limitation
2. Member States shall ensure that, in the case of continuous or repeated customs infringements, the limitation period starts to run on the day on which the act or omission constituting the customs infringement ceases.
3. Member States shall ensure that the limitation period is interrupted by any act of the competent authority, notified to the person in question, relating to an investigation or legal proceedings concerning the same customs infringement. The limitation period shall start to run on the day of the interrupting act.
4. Member States shall ensure that the initiation or continuation of any proceedings concerning a customs infringement referred to in Articles 3 to 6 is precluded after the expiry of a period of eight years from the day referred to in paragraph 1 or 2.
5. Member States shall ensure that the limitation period for the enforcement of a decision imposing a sanction is three years. That period shall start to run on the day on which that decision becomes final.
6. Member States shall lay down the cases where the limitation periods set out in paragraphs 1, 4 and 5 are suspended.
Article 14 - Suspension of the proceedings
2. Member States shall ensure that the suspended administrative proceedings concerning a customs infringement referred to in Articles 3 to 6 are discontinued where the criminal proceedings referred to in paragraph 1 have finally been disposed of. In other cases, the suspended administrative proceedings concerning a customs infringement referred to in Articles 3 to 6 may be resumed.
Article 15 - Jurisdiction
(a) the customs infringement is committed in whole or in part within the territory of that Member State;
(b) the person committing the customs infringement is a national of that Member State;
(c) the goods related to the customs infringement are present in the territory of that Member State.
2. Member States shall ensure that in case more than one Member State claims jurisdiction over the same customs infringement, the Member State in which criminal proceedings are pending against the same person in connection with the same facts exercises jurisdiction. Where jurisdiction cannot be determined pursuant to the first subparagraph, Member States shall ensure that the Member State whose competent authority first initiates the proceedings concerning the customs infringement against the same person in connection with the same facts exercises jurisdiction.
Article 16 - Cooperation between Member States
Article 17 - Seizure
Article 18 - Reporting by the Commission and review
Article 19 - Transposition
When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.
2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.