Explanatory Memorandum to COM(2005)608 - Implementing the EC Lisbon programme - Proposal for a Regulation of the European Parliament and of the Council laying down the EC Customs Code (Modernized Customs Code) - Main contents
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| dossier | COM(2005)608 - Implementing the EC Lisbon programme - Proposal for a Regulation of the European Parliament and of the Council laying down ... |
|---|---|
| source | COM(2005)608  |
| date | 30-11-2005 |
Grounds for and objectives of the proposal The present Community Customs Code, Council Regulation (EEC) No. 2913/92, is out of date. It has not kept pace with either the radical changes to the environment in which international trade is conducted, particularly the rapid and irreversible growth of the use of information technology and the exchange of electronic data, or with the changing focus of customs work. This compromises efficient customs clearance and risk-based controls within the internal market. One should also take into consideration the Community's trade facilitation agenda in the context of the Doha Development Agenda, as well as the requirements stemming from the need to address emerging security and safety threats by strengthening controls at the external border of the Community. The modernizing of the Customs Code, streamlining of customs procedures and processes and the adaptation of the rules towards common standards for IT systems will implement the e-Government initiative in the area of customs; fulfil the commitment to the better regulation initiative in this area, by providing less complex and better structured rules and regrouping several Regulations; enhance the competitiveness of companies doing business in and with the Community, thus creating economic growth; increase security and safety at the external border, once common standards (including those for risk-analysis) are introduced and managed via a common IT framework; reduce the risk of fraud; contribute to better coherence with other Community policies, such as indirect taxation, agricultural, commercial, environmental, health and consumer protection policy; and ensure an effective decision-making process for the adoption of implementing provisions, guidelines and explanatory notes and provide for the Commission to request a national administration to withdraw a decision. Such extensive changes cannot be achieved by continued amendment of the present Customs Code, but only by a complete overhaul, i.e. its replacement by a modernized Community Customs Code.
General context The present proposal must be seen in the context of the renewed Lisbon Strategy, whose objectives are to make Europe a more attractive place to invest and work, where growth is led by knowledge and innovation and where policies allow businesses in the EU to create more and better jobs. The present proposal was also developed to fulfil the objectives of the e-Government initiative, by allowing business, through electronic Customs, to benefit fully from modern technology and the resulting facilitation of trade. The Commission proposals to create a simple and paperless environment for customs and trade were welcomed and supported in the Council Resolution of December 2003, which endorsed the Commission proposals for the modernization of customs rules and procedures and to establish a regulatory framework in support of reformed customs procedures in a computerised context. No general revision has been made of the present Code since it was adopted in 1992, only limited changes addressing specific problems. It still bases procedures upon paper transactions and, although the use of electronic customs clearance through national computerized systems is now the rule rather than the exception, there is still no obligation under Community law to use such systems. Community-wide IT applications for customs clearance do not generally exist, yet the new computerized transit system, NCTS, has successfully demonstrated the feasibility of such systems and opens new opportunities for similar applications in other customs regimes. Furthermore, the role of customs is shifting away from the collection of customs duties, which have declined dramatically over the past 20 years, towards the application of non-tariff measures, including, in particular, those related to security and safety, to the fight against counterfeit goods, money laundering and drugs, and the application of sanitary, health, environmental and consumer protection measures, as well as the collection of VAT and excise duties on importation or the exemption from such taxes on exportation. The Customs Code has to be adapted to fit, but also to govern, the electronic environment for customs and trade. Moreover, economic operators and administrations have all favoured taking this opportunity to carry out a major overhaul of the customs rules in order to make them simpler and better structured. Not least, radical changes in the Code are needed, in an enlarged Community and an electronic trading environment, to provide for the collection of taxes at the most appropriate place, which is at the place where the trader is established (centralized clearance). At the same time, it is essential to safeguard common standards, including those for risk-analysis and customs penalties. The latter can only be achieved through a common Community framework, for which the Commission will table a proposal soon. It is also necessary to improve coherence with other Community policies, such as those related to indirect taxation, agricultural, commercial, environmental, health and consumer protection policy. This requires a revised division of tasks between border and inland customs offices. Failure to make these changes to the Code will prevent companies doing business in Europe from taking full advantage of more modern conditions for performing their international trade duties, which will affect their performance in an increasingly competitive environment. Outdated procedures, processes and other customs rules that were developed for a paper-based environment will also increase the risk of fraud, compromise safety and security at the external border and weaken the role of customs as the principal agency for border protection and supervision in respect of the international movement of goods.
Existing provisions in the area of the proposal Council Regulation (EEC) No 2913/92 of 12 October 1993, establishing the Community Customs Code, and Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code. The proposal and its implementing provisions will replace these Regulations, together with the following Regulations and their implementing provisions, which are incorporated in the new Code: Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duties, Council Regulation (EEC) No 3925/91 of 19 December 1991 concerning the elimination of controls and formalities applicable to the cabin and hold baggage of persons taking an intra-Community flight and the baggage of persons making an intra-Community sea crossing, Council Regulation (EC) No 82/2001 of 5 December 2000 concerning the definition of the concept of 'originating products' and methods of administrative co-operation in trade between the customs territory of the Community and Ceuta and Melilla, Council Regulation (EC) No 1207/2001 of 11 June 2001 on procedures to facilitate the issue of movement certificates EUR.1, the making-out of invoice declarations and forms EUR.2 and the issue of certain approved exporter authorizations under the provisions governing preferential trade between the European Community and certain countries.
Consistency with the other policies and objectives of the Union Consistent with the renewed Lisbon strategy and the e-Government initiative.
Consultation of interested parties
Consultation methods, main sectors targeted and general profile of respondents Progressive versions of the draft modernized Customs Code have been discussed with Member States' customs administrations, in the Customs Code Committee, and with European trade federations, in Trade Contact Group meetings, since May 2004. An open consultation was carried out on the Internet during the summer of 2004. The numerous comments received from various economic operators, Member States, and third countries were then taken into account in the drafting of a revised version, which was presented to these stakeholders at a major seminar in Budapest in April 2005. Furthermore, a questionnaire was sent to European trade federations and customs administrations in order to provide feedback on the probable costs and benefits of implementation of the modernized Customs Code.
Summary of responses and how they have been taken into account The reactions to the Commission proposal received from these consultations and at the Budapest conference were largely favourable; however, some specific comments have been taken into account in the final drafting of the proposal. Responses were received to the impact questionnaire and the results have been collated in an impact assessment accompanying this draft proposal.
An open consultation was conducted over the internet from 01/07/2004 to 15/09/2004. The Commission received 56 responses. The results, including the Commission's responses as to how the comments have been taken into account, are available on europa.eu.int/comm/taxation_customs/resources
There was no need for external expertise.
Impact assessment No further legal changes: Under this option, the current Customs Code, as recently amended, but which was conceived in the eighties and entered into force in the nineties, would continue to apply. Paper based transactions will continue to be defined as the standard procedure. Customs procedures and processes will continue to be unnecessarily complex and the rules will not reflect the economic reality, making it increasingly difficult for both customs administrations and traders to apply these outdated rules in a modern environment. The recently published security amendment to the Customs Code could lead to an increase in compliance costs of approximately 1,200 million €, which may be reduced in part by some national IT initiatives, plus an increase in investment of 50 to 60 million €/year for the Commission and the Member States for the implementation of the necessary IT infrastructure. Member States could still commit themselves, without re-engineering of the customs business, to computerizing customs rules and procedures within the existing legal framework and create inter-operable customs systems, both within the same Member State and with regard to other Member States. This would, however, not allow for a change over to a fully electronic environment, as traders would keep the option of submitting paper based instead of electronic customs declarations. Inter-operability is also likely to be limited to customs administrations, as there would be no legal obligation in the Customs Code for the implementation of a single window. Accessibility for traders would be limited to the present situation where only national, non-harmonized interfaces for traders exist. Service providers and administrations could be encouraged to create single access points, whereby traders could submit declarations to the competent customs authorities via their existing interface, thus avoiding multiplication of costly investments, but there would be no legal obligation for Member States to invest in such systems. This would restrict the opportunity for traders to be able to benefit from simplifications such as centralized clearance and single window and from Community wide decisions. Only by further harmonization of the rules and procedures at EC level will we be able to reap full benefits from the new electronic customs regime in the context of new business and commercial realities. Without that harmonization, the development of pan-European strategies and processes, including common software packages would also be hampered. Multi-national companies would often have to continue using the services of national agents or establish branches in all Member States where they are operating, even if they are able to use electronic customs procedures. This could decrease the above mentioned security related compliance costs by about 15%, but additional costs of around 40 to 50 million €/year are likely to be incurred. Modernization of the Customs Code: Under this option, an appropriate legal framework is put in place and the work of achieving electronic customs will be dramatically simplified. Electronic customs under this option is mainly efficient customs, with an in-depth re-engineering of the customs business into a coherent business package. This is a low risk strategy from an IT perspective, since the initiation of any significant action and investment, either at Community or at national level, is based on solid legal foundations. This option would allow for reduced legislative complexity, a level playing field for economic operators, the withdrawal of restrictions for customs agents and the development of a customs information portal, inter-operable and accessible automated customs systems, single access points, a single window and a one stop shop for control of goods by all authorities involved in the movement of goods across Community borders. This option would not only significantly reduce the risk of fraud, but also facilitate trade. The full objectives in terms of modernization, streamlining and a fully electronic environment for customs and trade can be attained. Companies would be able to benefit from a much improved authorization programme, leading both to better facilitation and greater simplification. They will be able to use, under certain conditions, centralized clearance, which provides them with the benefit of dealing with a single customs office in the EU. Information would be more easily accessible, via common customs information portals, and all interactions with different competent administrations could be channelled through a Single Window. The costs for such an efficient customs solution would obviously be higher than the previous option, a likely additional investment of 40 to 50 million € per year, until 2013, for the Commission and the Member States together. Benefits, however, could be as high as 2,500 million € per year when the system is fully operational, which, at the earliest, would be in 2009. The break even point of this option will be reached in 2010.
The Commission carried out an impact assessment listed in the Work Programme, whose report is accessible on: europa.eu.int/comm/taxation_customs/common
Contents
Summary of the proposed action To replace the existing Community Customs Code, and the related Regulations listed under point 1, with a modernized Customs Code that streamlines customs procedures and lays the foundations for accessible, inter-operable customs clearance systems at EU level.
Subsidiarity principle The proposal falls under the exclusive competence of the Community. The subsidiarity principle therefore does not apply.
Proportionality principle The proposal complies with the proportionality principle for the following reasons.
The modernized Customs Code contained in the proposal has been made as simple as possible, with the aim of ensuring, in conjunction with implementing provisions, guidelines and explanatory notes, its uniform application throughout the Community. A directive could not achieve this objective.
The simplification of procedures is crucial to the successful passage to the electronic customs environment. It will also reduce the burden on customs administrations and economic operators who, as a consequence of recent amendments to the present Code, already need to invest in electronic systems, for security purposes.
Proposed instruments: Regulation.
Other means would not be adequate for the following reason(s). As there is exclusive Community competence with regard to external trade, only a Regulation can ensure uniform application of customs legislation.
Member States and traders will have to invest in accessible, inter-operable customs clearance systems. The financial implications for the Commission are set out in a financial statement attached to the proposal.
Simplification
The proposal provides for simplification of legislation, simplification of administrative procedures for public authorities (EU or national) and simplification of administrative procedures for private parties.
In addition to a simpler structure and more coherent terminology, with fewer Articles and simpler rules, the new Code takes a client-oriented approach, using commonly understood definitions of activities such as import, export, movement, storage, processing or use of goods. It also adopts a process-oriented approach, grouping together similar procedures under common rules with fewer exceptions; some procedures are to be abolished and others merged or aligned, reducing the existing thirteen different customs approved treatments or uses to just three basic procedures, import, export and special procedures, all with consistent rules, notably for authorizations, guarantees and customs debt. As a result, more than two thirds of the 258 Articles in the present Code have been amended, integrated or transferred to the implementing provisions. This modernized Code, which will be followed by consolidated and simpler implementing provisions, as well as explanatory notes and guidelines, will further ensure consistent interpretation and application of the customs rules by Member States, which will be of great benefit to economic operators.
The merger or alignment of related procedures means that fewer specialists will be needed to manage them, which will allow for the re-allocation of human resources to risk areas, thus increasing security and reducing the risk of irregularity. Administrations who are in the process of reducing their staff or have done this already will benefit from such an approach.
A simpler structure and a maximum of common elements across different arrangements will mean easier access to the rules and less programming efforts for compliance with the customs rules.
The proposal is included in the Commission's Work and Legislative Programme under the reference 2004/TAXUD-015.
Repeal of existing legislation The adoption of the proposal will lead to the repeal of existing legislation.
Detailed explanation of the proposal TITLE I: GENERAL PROVISIONS The new text includes a mission statement describing the role and objectives of the customs administrations and specifies that customs legislation includes the Customs Tariff, an omission from the previous Code that needed rectifying. The principle of electronic declarations and electronic data exchange between customs administrations is introduced, in full respect of the provisions on protection of data, together with a legal basis for the voluntary exchange of additional information between economic operators and customs authorities. The rules on representatives have been changed, with former restrictions being withdrawn as they are neither compatible with an electronic environment nor with the principles of the Single Market. This revision is also in line with a general approach under which all empowerments for special national provisions have been removed from the Code, except where they apply to the organization of customs controls. The framework for the Authorized Economic Operator programme introduced into the Code by Council Regulation (EEC) No 648/2005 is expanded. The provisions of the Code are in conformity with the Charter of Fundamental Rights, which requires that every person has a right to be heard before any decision is taken which would adversely affect him, including decisions on post-clearance recovery and rejections of repayment or remission claims. It has been clarified that several persons may request and be covered by a decision and that decisions are valid throughout the Community, unless otherwise specified, and that the rules on decisions also apply where an appeal is dealt with by the customs authorities. The proposal foresees that Member State shall provide for effective, proportionate and dissuasive customs penalties. In order to reinforce consistency throughout the Internal Market, a common framework for penalties in respect of infringements of the Community customs rules will be proposed to the Council and the European Parliament at a later stage. The inclusion of exceptions to controls or formalities in this Chapter allows the repeal of Council Regulation (EEC) No 3925/91 of 19 December 1991. All situations where customs administrations may recover costs or charge fees are brought together under one Article, instead of several. Fees for the granting of deferred payment have been abolished The provisions for currency conversion have been consolidated and aligned with Regulation (EEC, Euratom) No 1182/71; the detailed rules are now to be laid down in the Customs Code Implementing Provisions (CCIP). TITLE II: FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES PRESCRIBED IN RESPECT OF TRADE IN GOODS ARE APPLIED The new provisions are aligned with Article 3 of the 1994 Marrakesh Agreement on Rules of Origin. This will allow, once international harmonization work is completed, the incorporation of the new rules of origin into the CCIP. In addition, it is made clear that non-preferential rules of origin are also relevant to the application of Community measures not related to tariff or trade. All autonomous origin rules applicable in preferential regimes, including Ceuta and Melilla, but apart from those applicable to the overseas countries and territories listed in Annex II of the EC Treaty, are also to be adopted under the committee procedure. Articles with general coverage of valuation issues are grouped together to provide a general legal basis for the adoption of implementing rules, notably when the EU accepts commitments and obligations in relation to the application of the WTO Agreement on Customs Valuation, including Decisions of the WTO Customs Valuation Committee. TITLE III: CUSTOMS DEBT AND GUARANTEES The modernization and simplification of the rules on the customs debt require major changes, as whether or not a customs debt is incurred should depend on objective circumstances and not on the degree of negligence on the part of the person concerned. This is in line with the Kyoto Convention stipulating that duties shall be repaid where it is established that they have been overcharged as a result of an error in their assessment (General Annex, Chapter 4, Standard 18). Administrative penalties are a more appropriate response to infringements of the customs rules in cases where the customs authorities are in a position to establish that a customs procedure has ended or been discharged in accordance with the customs rules. In the context of the proposed new division of responsibilities between border and inland customs offices, it is proposed that a customs debt is normally incurred at the place where the holder of a procedure or an authorization is established, except where the holder is not established in the Community customs territory or in the case of infringements, in which case the residual rules shall apply as at present. Chapter 4 of the General Annex of the Kyoto Convention leaves the determination of the factors, the conditions and the point in time for the determination of duties and taxes to national or Community legislation, so there is no requirement to maintain the present complicated rules for the determination of a customs debt in the context of suspensive procedures, free zones and free warehouses. The provisions of Title III relating to “customs debt and guarantees” establish a balanced approach between the interests of the trade, notably the general possibility to reduce the amount of the guarantee in case of potential debts and the extension of the cases in which the customs debt may be extinguished, and the protection of the financial interests of the Community and of the Member States, improved by the extension of the coverage of the guarantee provided to secure the amount of the customs debt. The functioning of the Internal Market will be improved through the harmonization of measures such as time limits for notification of the amount of the customs debt where the acts which led to the incurrence of the debt are liable to give rise to criminal court proceedings, and the rules on the collection of interest on arrears. TITLE IV: ARRIVAL OF GOODS IN THE CUSTOMS TERRITORY OF THE COMMUNITY This Title incorporates the security-related changes to the Customs Code introduced by Regulation (EC) No 648/2005 and further integrates and consolidate these changes, taking into account the general introduction of electronic declarations, electronic exchange of data between customs authorities, notably the Import Control System (ICS), and the creation of common portals and a Single Window. The exemption of free zones from customs supervision, a security loophole, has been withdrawn; free zones become a customs procedure and are subjected to customs controls at entry and with regard to records. The rules on the presentation of goods have been re-drafted in order to clarify the obligations and the person(s) responsible for notifying customs of the arrival of the goods and making them available for controls. The deadlines for assigning the goods to a customs procedure are removed as temporary storage will itself be a special procedure. TITLE V: GENERAL RULES ON CUSTOMS STATUS AND CUSTOMS PROCEDURE The major changes concern the electronic declaration being the normal form of a customs declaration, and the alignment of the former variants of simplified declaration procedures, including local clearance. The basic principles for the presumption, and loss, of the status of Community goods have been transferred to the Code from the CCIP. The detailed rules will continue to be laid down in the CCIP. With certain exceptions, e.g. Carnets TIR or ATA, where a customs declaration is required, electronic declarations shall become the rule. Whereas it has been clarified that free zones will, in future, become a customs procedure, the existing waiver of the obligation to make a customs declaration is to be maintained. Where authorized, access to the declarant’s electronic system may replace the transmission of the electronic declaration. Supporting documents may also be lodged in electronic form; documents need not ‘accompany’ the declaration, provided they are ‘available to the customs authorities’. In line with the principles of the Kyoto Convention, the new Code provides for the lodging, registering and checking of the goods declaration prior to the arrival of the goods and for the dissociation of the place where the declaration is submitted from the place where the goods are physically located. There is also provision for release of goods at a place other than that where the customs declaration has been accepted, which together with the merger of the former simplified declaration and local clearance procedure provides for the implementation of ‘centralized clearance’. Under this system, an authorized economic operator can lodge his summary and/or customs declaration in electronic form from his premises, irrespective of the Member State in which the goods are entering into or leaving the Community, so allowing companies to conduct all of their EU business with one customs office. TITLE VI: RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES As release for free circulation is one of the most important customs procedures it is considered appropriate to devote a separate Chapter to this procedure, despite its brevity. This Title also deals with goods released for free circulation under special circumstances, except for goods placed under the end-use provisions covered by Title VII (Special procedures) and includes the legal basis for provisions of former Council Regulation (EEC) No 918/83, setting up a Community system of reliefs from customs duty, to be laid down in the CCIP. This is a more transparent approach than laying down some provisions in a separate Council/Parliament Regulation. TITLE VII: SPECIAL PROCEDURES The former suspensive procedures have been grouped together and aligned with other similar customs approved treatments and uses within four special procedures: transit (external transit, internal transit); storage (temporary storage, customs warehousing, free zones); specific use (temporary admission, end-use); and processing (inward and outward processing). This alignment has made it possible to merge the inward processing suspension system with processing under customs control and to abandon the inward processing drawback system, given that the intention of re-exportation is no longer necessary. Common rules will govern all special procedures, such as those applicable to guarantee, application and authorization, and use of equivalent goods, with special rules for an individual procedure maintained only where there are duly justified economic reasons. Clarifications have been inserted in respect of the suspension of VAT at importation and excise duty, as provided for under Articles 7 (3) and 10 (3) of the 6th VAT Directive and Article 5 i of Directive 92/12/EEC. Special rules for agricultural products are laid down in agricultural legislation, not the CCIP, and a reference to these special rules is no longer necessary because they are directly applicable. TITLE VIII: DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY Further amendment is made to the requirements for pre-departure declarations introduced under Regulation No 648/2005, taking into account the general introduction of electronic declarations, electronic exchange of data between customs authorities, notably the Export Control System (ECS), and the future creation of common portals/single windows. Specific provision is made for re-export of non-Community goods destined to leave the Community although these will be subject to the same rules as for the export Community goods, apart from the fact that a re-export notification will be required instead of a customs declaration. Summary declarations will be required only when neither a customs declaration nor a re-export notification are required, e.g. for transhipments and re-exports from free zones and from temporary storage at ports/airports etc. This Title also includes the provisions for exportation and relief from export duty on account of special circumstances, which, as with import duties should be determined in accordance with the committee procedure, rather than by an autonomous Regulation. The provisions relating to outward processing are now covered by Title VII. A new Article covers certain cases of temporary export (notably under the ATA carnet system) which are dealt with in the CCIP but without a formal basis in the present Code TITLE IX: CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS The committee procedure (consultative committee) is extended to the adoption of explanatory notes and guidelines, which will make national instructions interpreting the Community customs rules unnecessary. In order to optimise the efficiency of the Customs Code Committee in cases where implementing provisions are to be voted on before they are adopted by the Commission, this regulatory committee is transformed into a management committee and the period necessary for Council adoption of the CCIP is reduced from three months to one month. The above mentioned repealed Regulations are incorporated in the Customs Code. The date of applicability of the new Community Customs Code must take into account the need of amending the existing CCIP. This will require a period of approximately one year from the time that the date of the final version of the new Customs Code can be safely predicted. Only at this time can the date of applicability be laid down definitively.
RECITALS
TITLE I:GENERAL PROVISIONS 11
Chapter 1 : SCOPE OF CUSTOMS LEGISLATION, MISSION OF CUSTOMS AND DEFINITIONS 12
Chapter 2: RIGHTS AND OBLIGATIONS OF PERSONS WITH REGARD TO CUSTOMS LEGISLATION 17
Section 1: Provision of information 17
Section 2: Customs representation 20
Section 3: Authorized Economic Operator 21
Section 4: Decisions relating to the application of customs legislation 23
Section 5: Customs penalties 26
Section 6: Appeals 27
Section 7: Control of goods 28
Section 8: Keeping of documents and other information; fees and costs 30
Chapter 3: CURRENCY CONVERSION, TIME LIMITS AND SIMPLIFICATION 31
TITLE II:FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED 33
Chapter 1 : COMMON CUSTOMS TARIFF AND TARIFF CLASSIFICATION OF GOODS 33
Chapter 2 :ORIGIN OF GOODS 34
Section 1: Non-preferential origin 34
Section 2: Preferential origin 36
Chapter 3: VALUE OF GOODS FOR CUSTOMS PURPOSES 36
TITLE III: CUSTOMS DEBT AND GUARANTEES 40
Chapter 1: INCURRENCE OF A CUSTOMS DEBT 40
Section 1:General provisions 40
Section 2:Customs debt on importation 40
Section 3:Customs debt on exportation 43
Section 4:Provisions common to customs debts incurred on importation and exportation 44
Chapter 2: GUARANTEE FOR A POTENTIAL OR EXISTING CUSTOMS DEBT 47
Chapter 3 : RECOVERY AND PAYMENT OF DUTY AND REPAYMENT AND REMISSION OF DUTY 51
Section 1:Determination, notification to the debtor and entry in the accounts of the amount of duty 51
Section 2:Time limit and procedures for payment of duty 54
Section 3:Repayment and remission of duty 58
Chapter 4 EXTINCTION OF CUSTOMS DEBT 62
TITLE IV:ARRIVAL OF GOODS IN THE CUSTOMS TERRITORY OF THE COMMUNITY 64
Chapter 1: GOODS BROUGHT INTO THE CUSTOMS TERRITORY 64
Chapter 2: ARRIVAL OF GOODS 66
Section 1:Entry of goods into the customs territory of the Community 66
Section 2:Presentation, unloading and examination of goods 68
Section 3:Formalities after presentation 69
Section 4:Goods which have moved under a transit procedure 70
TITLE V:GENERAL RULES ON CUSTOMS STATUS AND CUSTOMS PROCEDURE 71
Chapter 1: STATUS OF GOODS 71
Chapter 2: CUSTOMS DECLARATION 72
Section 1:General provisions 72
Section 2:Standard declarations 73
Section 3:Verification 75
Section 4:Release 77
Chapter 3: SIMPLIFICATIONS RELATING TO CUSTOMS DECLARATIONS 78
Section 1:Simplified declarations 78
Section 2:Other simplifications 80
Chapter 4: DISPOSAL OF GOODS 80
TITLE VI: RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES 82
Chapter 1: RELEASE FOR FREE CIRCULATION 82
Chapter 2: RELIEF FROM IMPORT DUTIES 82
Section 1:Returned goods 82
Section 2:Sea-fishing and products taken from the sea 84
Section 3:Special circumstances 84
TITLE VII:PECIAL PROCEDURES 85
Chapter 1: GENERAL PROVISIONS 85
Chapter 2: TRANSIT 89
Section 1:External and Internal transit 89
Section 2:Community transit 91
Chapter 3: STORAGE 92
Section 1:Common provisions 93
Section 2:Temporary storage 94
Section 3:Customs warehousing 95
Section 4:Free zones 95
Chapter 4: SPECIFIC USE 98
Section 1:Temporary admission 98
Section 2:End-use 100
Chapter 5: PROCESSING 101
Section 1: General provisions 101
Section 2:Inward processing 101
Section 3:Outward processing 103
TITLE VIII: DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY 106
Chapter 1: GOODS LEAVING THE CUSTOMS TERRITORY 107
Chapter 2: EXPORT 108
Chapter 3: RELIEF FROM DUTIES 110
TITLE IX:CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS 111
Chapter 1: CUSTOMS CODE COMMITTEE 111
Chapter 2: FINAL PROVISIONS 112
ANNEX : 114
Correlation Table 1: New Regulation < Regulation (EEC) 2913/92 114
Correlation Table 2: Former Regulation (EEC) 2913/92< New Regulations 117
Correlation Table 3: Repealed Regulation < New Regulation 120