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|dossier||COM(2016)477 - Amendment of Regulation (EU) No 952/2013 laying down the Union Customs Code, as regards goods that have temporarily left the ...|
1. CONTEXT OF THE PROPOSAL
• Reasons for and objectives of the proposal
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (UCC) 1 aims at facilitating legitimate trade while ensuring appropriate customs supervision and the fight against fraud.
The UCC entered into force on 30 October 2013, but it applies in its entirety from 1 May 2016.
This proposal aims at modifying Article 136 UCC in order to ensure the effective application of other UCC provisions, notably those on customs supervision. This amendment should enter into force as soon as possible so as to contribute to effective customs supervision.
With a view to facilitating trade flows, Article 136 UCC states that certain provisions (in particular those governing the obligations to lodge the entry summary declaration, to notify the arrival of a sea-going vessel or an aircraft, to convey and present the goods to customs upon unloading or transhipment and to wait authorisation before unloading or transhipping the goods, and those governing temporary storage) do not apply to goods that have temporarily left the Union customs territory while moving by direct route between two points of that territory by sea or air without a stop outside the Union. However, the disapplication of those provisions may put at risk the effective customs supervision of these goods.
Article 136 UCC does not eliminate the requirement laid down in Article 134 UCC for goods brought into the customs territory of the Union to be subject to customs supervision and, where appropriate, to customs controls. However, the current text of Article 136 has the consequence that there is no clear legal basis to require presentation of these goods to the customs authorities. In the absence of such presentation, the supervision by the customs authorities of non-Union goods and of Union goods whose status must be proven may become more difficult.
The customs authorities in these subsequent ports or airports must have the opportunity to ensure the complete and correct levying of import duty and other charges, or the correct application of non-fiscal measures (e.g. veterinary or phytosanitary controls) as well as identifying risks on goods arriving in their ports or airports.
In order to ensure the proper application of other UCC provisions, notably those on customs supervision, it is therefore indispensable to propose a modification to the scope of Article 136 UCC, distinguishing between non-Union and Union goods, as follows:
First, the only provisions not applying when non-Union goods re-enter the Union customs territory after having temporarily left it by direct sea or air route, should be:
The rules governing the obligation to lodge the entry summary declaration (Articles 127 to 130 UCC) and
The rules governing the obligation to notify the arrival of a sea-going vessel or aircraft to the customs office of first entry to the Union customs territory (Article 133 UCC).
By contrast, the provisions governing the obligation to convey the goods to a certain place, to present them to customs upon unloading or transhipment, to wait for authorisation before unloading or transhipping, and the provisions on temporary storage should apply in these situations, thereby allowing appropriate customs supervision.
Second, the situation should be similar for Union goods whose status needs to be proven pursuant to Article 153(2) UCC, to the extent that the customs authorities must be able to check the proof of their Union status.
Third, the rules not applying to Union goods that have retained their status by virtue of Article 155(2) UCC can in addition include the rules governing the obligation to present the goods to customs upon unloading or transhipment, and the obligation to wait for authorisation before unloading or transhipping the goods (139 to 140 UCC). This is due to the fact that, even if the goods have temporarily left the Union customs territory, their status has not been altered and does not need to be proven.
Finally, certain references should be deleted from Article 136 UCC, as follows:
The reference to Articles 135(1) and 137 UCC should be deleted from because the goods should be conveyed to certain places designated by the customs authorities in any event;
The reference to Article 141 UCC should be deleted because Article 141(1) should continue to be applicable to goods moved under the transit procedure when they re-enter the customs Union.
The reference to Articles 144 to 149 UCC should be deleted because the provisions on temporary storage do not apply to Union goods in any event and their application for non-Union goods was excluded by mistake.
• Consistency with other Union policies
The proposal aims at ensuring the proper application of Regulation (EU) No 952/2013, which is fully in line with existing policies and objectives relevant to the trade of goods brought into and out of, from and to the customs territory of the Union
2. LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY
• Legal basis
The legal basis is Article 207 of the Treaty on the Functioning of the European Union.
The proposal falls under the exclusive competence of the Union according to Article 3(1)(e) of the Treaty on the Functioning of the European Union.
The proposal does not entail any new policy developments compared to the legislative act it intends to amend; it merely modifies a single provision in order to ensure the proper application of other provisions of the same Regulation. As Regulation (EC) No 952/2013 is a legal act of the EU, it can only be amended by way of an equivalent legal act. Member States cannot act individually.
3. RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS
Consultation of interested parties
This amendment does not alter the substance of Regulation (EU) No 952/2013 so the consultation of interested parties previously held before the adoption of that Regulation is still relevant.
The relevant amendment has also been discussed with the Member States and with trade representatives in several joint meetings of the Customs Expert Group and the Trade Contact Group, where consensus was reached on the substance of the proposed version.
There is no need for an additional Impact Assessment. This proposal merely modifies a single provision in order to make it coherent with other provisions of Regulation (EU) No 952/2013, which is a recast of Regulation (EC) N° 450/2008 and for which the Commission conducted an impact assessment.
4. BUDGETARY IMPLICATIONS
The amendment proposed should not have any direct budgetary implications but will facilitate collection of own resources.