Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 Oc... (32013R0952)
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
- REGULATION (EU) No 952/2013 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
- Article 2
- Delegation of power
- Article 3
- Mission of customs authorities
- Article 4
- Customs territory
- Article 5
- Definitions
- 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
- Article 7
- Delegation of power
- Article 8
- Conferral of implementing powers
- Article 9
- Registration
- Article 10
- Delegation of power
- Article 11
- Conferral of implementing powers
- Article 12
- Communication of information and data protection
- 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
- Article 16
- Electronic systems
- Article 17
- Conferral of implementing powers
- Section 2
- Customs representation
- Article 18
- Customs representative
- Article 19
- Empowerment
- Article 20
- Delegation of power
- Article 21
- Conferral of implementing powers
- Section 3
- Decisions relating to the application of the customs legislation
- Article 22
- Decisions taken upon application
- Article 23
- Management of decisions taken upon application
- Article 24
- Delegation of power
- Article 25
- Conferral of implementing powers
- Article 26
- Union-wide validity of decisions
- Article 27
- Annulment of favourable decisions
- Article 28
- Revocation and amendment of favourable decisions
- Article 29
- Decisions taken without prior application
- Article 30
- Limitations applicable to decisions on goods placed under a customs procedure or in temporary storage
- Article 31
- Delegation of power
- Article 32
- Conferral of implementing powers
- Article 33
- Decisions relating to binding information
- Article 34
- Management of decisions relating to binding information
- Article 35
- Decisions relating to binding information with regard to other factors
- Article 36
- Delegation of power
- Article 37
- Conferral of implementing powers
- Section 4
- Authorised economic operator
- Article 38
- Application and authorisation
- Article 39
- Granting of status
- Article 40
- Delegation of power
- Article 41
- Conferral of implementing powers
- Section 5
- Penalties
- Article 42
- Application of penalties
- Section 6
- Appeals
- Article 43
- Decisions taken by a judicial authority
- Article 44
- Right of appeal
- Article 45
- Suspension of implementation
- Section 7
- Control of goods
- Article 46
- Risk management and customs controls
- Article 47
- Cooperation between authorities
- Article 48
- Post-release control
- Article 49
- Intra-Union flights and sea crossings
- Article 50
- Conferral of implementing powers
- Section 8
- Keeping of documents and other information, and charges and costs
- Article 51
- Keeping of documents and other information
- Article 52
- Charges and costs
- CHAPTER 3
- Currency conversion and time-limits
- Article 53
- Currency conversion
- Article 54
- Conferral of implementing powers
- Article 55
- Periods, dates and time-limits
- TITLE II
- FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED
- CHAPTER 1
- Common Customs Tariff and tariff classification of goods
- Article 56
- Common Customs Tariff and surveillance
- Article 57
- Tariff classification of goods
- Article 58
- Conferral of implementing powers
- CHAPTER 2
- Origin of goods
- Section 1
- Non-preferential origin
- Article 59
- Scope
- Article 60
- Acquisition of origin
- Article 61
- Proof of origin
- Article 62
- Delegation of power
- Article 63
- Conferral of implementing powers
- Section 2
- Preferential origin
- Article 64
- Preferential origin of goods
- Article 65
- Delegation of power
- Article 66
- Conferral of implementing powers
- Section 3
- Determination of origin of specific goods
- Article 67
- Measures taken by the Commission
- Article 68
- Conferral of implementing powers
- CHAPTER 3
- Value of goods for customs purposes
- Article 69
- Scope
- Article 70
- Method of customs valuation based on the transaction value
- Article 71
- Elements of the transaction value
- Article 72
- Elements not to be included in the customs value
- Article 73
- Simplification
- Article 74
- Secondary methods of customs valuation
- Article 75
- Delegation of power
- Article 76
- Conferral of implementing powers
- TITLE III
- CUSTOMS DEBT AND GUARANTEES
- CHAPTER 1
- Incurrence of a customs debt
- Section 1
- Customs debt on import
- Article 77
- Release for free circulation and temporary admission
- Article 78
- Special provisions relating to non-originating goods
- Article 79
- Customs debt incurred through non-compliance
- Article 80
- Deduction of an amount of import duty already paid
- Section 2
- Customs debt on export
- Article 81
- Export and outward processing
- Article 82
- Customs debt incurred through non-compliance
- Section 3
- Provisions common to customs debts incurred on import and export
- Article 83
- Prohibitions and restrictions
- Article 84
- Several debtors
- Article 85
- General rules for calculating the amount of import or export duty
- Article 86
- Special rules for calculating the amount of import duty
- Article 87
- Place where the customs debt is incurred
- Article 88
- Delegation of power
- CHAPTER 2
- Guarantee for a potential or existing customs debt
- Article 89
- General provisions
- Article 90
- Compulsory guarantee
- Article 91
- Optional guarantee
- Article 92
- Provision of a guarantee
- Article 93
- Choice of guarantee
- Article 94
- Guarantor
- Article 95
- Comprehensive guarantee
- Article 96
- Temporary prohibitions relating to the use of comprehensive guarantees
- Article 97
- Additional or replacement guarantee
- Article 98
- Release of the guarantee
- Article 99
- Delegation of power
- Article 100
- Conferral of implementing powers
- CHAPTER 3
- Recovery, payment, repayment and remission of the amount of import or export duty
- Section 1
- Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts
- Article 101
- Determination of the amount of import or export duty
- Article 102
- Notification of the customs debt
- Article 103
- Limitation of the customs debt
- Article 104
- Entry in the accounts
- Article 105
- Time of entry in the accounts
- Article 106
- Delegation of power
- Article 107
- Conferral of implementing powers
- Section 2
- Payment of the amount of import or export duty
- Article 108
- General time-limits for payment and suspension of the time-limit for payment
- Article 109
- Payment
- Article 110
- Deferment of payment
- Article 111
- Periods for which payment is deferred
- Article 112
- Other payment facilities
- Article 113
- Enforcement of payment
- Article 114
- Interest on arrears
- Article 115
- Delegation of power
- Section 3
- Repayment and remission
- Article 116
- General provisions
- Article 117
- Overcharged amounts of import or export duty
- Article 118
- Defective goods or goods not complying with the terms of the contract
- Article 119
- Error by the competent authorities
- Article 120
- Equity
- Article 121
- Procedure for repayment and remission
- Article 122
- Delegation of power
- Article 123
- Conferral of implementing powers
- CHAPTER 4
- Extinguishment of a customs debt
- Article 124
- Extinguishment
- Article 125
- Application of penalties
- Article 126
- Delegation of power
- TITLE IV
- GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
- CHAPTER 1
- Entry summary declaration
- Article 127
- Lodging of an entry summary declaration
- Article 128
- Risk analysis
- Article 129
- Amendment and invalidation of an entry summary declaration
- Article 130
- Declarations lodged instead of an entry summary declaration
- Article 131
- Delegation of power
- Article 132
- Conferral of implementing powers
- CHAPTER 2
- Arrival of goods
- Section 1
- Entry of goods into the customs territory of the Union
- Article 133
- Notification of arrival of a sea-going vessel or of an aircraft
- Article 134
- Customs supervision
- Article 135
- Conveyance to the appropriate place
- Article 136
- Intra-Union air and sea services
- Article 137
- Conveyance under special circumstances
- Article 138
- Conferral of implementing powers
- Section 2
- Presentation, unloading and examination of goods
- Article 139
- Presentation of goods to customs
- Article 140
- Unloading and examination of goods
- Article 141
- Goods moved under transit
- Article 142
- Delegation of power
- Article 143
- Conferral of implementing powers
- Section 3
- Temporary storage of goods
- Article 144
- Goods in temporary storage
- Article 145
- Temporary storage declaration
- Article 146
- Amendment and invalidation of a temporary storage declaration
- Article 147
- Conditions and responsibilities for the temporary storage of goods
- Article 148
- Authorisation for the operation of temporary storage facilities
- Article 149
- End of temporary storage
- Article 150
- Choice of a customs procedure
- Article 151
- Delegation of power
- Article 152
- Conferral of implementing power
- TITLE V
- GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
- CHAPTER 1
- Customs status of goods
- Article 153
- Presumption of customs status of Union goods
- Article 154
- Loss of customs status of Union goods
- Article 155
- Union goods leaving the customs territory of the Union temporarily
- Article 156
- Delegation of power
- Article 157
- Conferral of implementing powers
- CHAPTER 2
- Placing goods under a customs procedure
- Section 1
- General provisions
- Article 158
- Customs declaration of goods and customs supervision of Union goods
- Article 159
- Competent customs offices
- Article 160
- Delegation of power
- Article 161
- Conferral of implementing powers
- Section 2
- Standard customs declarations
- Article 162
- Content of a standard customs declaration
- Article 163
- Supporting documents
- Article 164
- Delegation of power
- Article 165
- Conferral of implementing powers
- Section 3
- Simplified customs declarations
- Article 166
- Simplified declaration
- Article 167
- Supplementary declaration
- Article 168
- Delegation of power
- Article 169
- Conferral of implementing powers
- Section 4
- Provisions applying to all customs declarations
- Article 170
- Lodging a customs declaration
- Article 171
- Lodging a customs declaration prior to the presentation of the goods
- Article 172
- Acceptance of a customs declaration
- Article 173
- Amendment of a customs declaration
- Article 174
- Invalidation of a customs declaration
- Article 175
- Delegation of power
- Article 176
- Conferral of implementing powers
- Section 5
- Other simplifications
- Article 177
- Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings
- Article 178
- Conferral of implementing powers
- Article 179
- Centralised clearance
- Article 180
- Delegation of power
- Article 181
- Conferral of implementing powers
- Article 182
- Entry in the declarant's records
- Article 183
- Delegation of power
- Article 184
- Conferral of implementing powers
- Article 185
- Self-assessment
- Article 186
- Delegation of power
- Article 187
- Conferral of implementing powers
- CHAPTER 3
- Verification and release of goods
- Section 1
- Verification
- Article 188
- Verification of a customs declaration
- Article 189
- Examination and sampling of goods
- Article 190
- Partial examination and sampling of goods
- Article 191
- Results of the verification
- Article 192
- Identification measures
- Article 193
- Conferral of implementing powers
- Section 2
- Release
- Article 194
- Release of the goods
- Article 195
- Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee
- Article 196
- Delegation of power
- CHAPTER 4
- Disposal of goods
- Article 197
- Destruction of goods
- Article 198
- Measures to be taken by the customs authorities
- Article 199
- Abandonment
- Article 200
- Conferral of implementing powers
- TITLE VI
- RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
- CHAPTER 1
- Release for free circulation
- Article 201
- Scope and effect
- Article 202
- Commercial policy measures
- CHAPTER 2
- Relief from import duty
- Section 1
- Returned goods
- Article 203
- Scope and effect
- Article 204
- Goods which benefited from measures laid down under the common agricultural policy
- Article 205
- Goods previously placed under the inward processing procedure
- Article 206
- Delegation of power
- Article 207
- Conferral of implementing powers
- Section 2
- Sea-fishing and products taken from the sea
- Article 208
- Products of sea-fishing and other products taken from the sea
- Article 209
- Conferral of implementing powers
- TITLE VII
- SPECIAL PROCEDURES
- CHAPTER 1
- General provisions
- Article 210
- Scope
- Article 211
- Authorisation
- Article 212
- Delegation of power
- Article 213
- Conferral of implementing powers
- Article 214
- Records
- Article 215
- Discharge of a special procedure
- Article 216
- Delegation of power
- Article 217
- Conferral of implementing powers
- Article 218
- Transfer of rights and obligations
- Article 219
- Movement of goods
- Article 220
- Usual forms of handling
- Article 221
- Delegation of power
- Article 222
- Conferral of implementing powers
- Article 223
- Equivalent goods
- Article 224
- Delegation of power
- Article 225
- Conferral of implementing powers
- CHAPTER 2
- Transit
- Section 1
- External and internal transit
- Article 226
- External transit
- Article 227
- Internal transit
- Article 228
- Single territory for transit purposes
- Article 229
- Exclusion of persons from TIR operations
- Article 230
- Authorised consignee for TIR purposes
- Article 231
- Delegation of power
- Article 232
- Conferral of implementing powers
- Section 2
- Union transit
- Article 233
- Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure
- Article 234
- Goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure
- Article 235
- Delegation of power
- Article 236
- Conferral of implementing powers
- CHAPTER 3
- Storage
- Section 1
- Common provisions
- Article 237
- Scope
- Article 238
- Duration of a storage procedure
- Article 239
- Conferral of implementing powers
- Section 2
- Customs warehousing
- Article 240
- Storage in customs warehouses
- Article 241
- Processing
- Article 242
- Responsibilities of the holder of the authorisation or procedure
- Section 3
- Free zones
- Article 243
- Designation of free zones
- Article 244
- Buildings and activities in free zones
- Article 245
- Presentation of goods and their placing under the procedure
- Article 246
- Union goods in free zones
- Article 247
- Non-Union goods in free zones
- Article 248
- Taking goods out of a free zone
- Article 249
- Customs status
- CHAPTER 4
- Specific use
- Section 1
- Temporary admission
- Article 250
- Scope
- Article 251
- Period during which goods may remain under the temporary admission procedure
- Article 252
- Amount of import duty in case of temporary admission with partial relief from import duty
- Article 253
- Delegation of power
- Section 2
- End-use
- Article 254
- End-use procedure
- CHAPTER 5
- Processing
- Section 1
- General provisions
- Article 255
- Rate of yield
- Section 2
- Inward processing
- Article 256
- Scope
- Article 257
- Period for discharge
- Article 258
- Temporary re-export for further processing
- Section 3
- Outward processing
- Article 259
- Scope
- Article 260
- Goods repaired free of charge
- Article 261
- Standard exchange system
- Article 262
- Prior import of replacement products
- TITLE VIII
- GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
- CHAPTER 1
- Formalities prior to the exit of goods
- Article 263
- Lodging a pre-departure declaration
- Article 264
- Risk analysis
- Article 265
- Delegation of power
- Article 266
- Conferral of implementing powers
- CHAPTER 2
- Formalities on exit of goods
- Article 267
- Customs supervision and formalities on exit
- Article 268
- Conferral of implementing powers
- CHAPTER 3
- Export and re-export
- Article 269
- Export of Union goods
- Article 270
- Re-export of non-Union goods
- CHAPTER 4
- Exit summary declaration
- Article 271
- Lodging an exit summary declaration
- Article 272
- Amendment and invalidation of the exit summary declaration
- Article 273
- Conferral of implementing powers
- CHAPTER 5
- Re-export notification
- Article 274
- Lodging a re-export notification
- Article 275
- Amendment and invalidation of the re-export notification
- Article 276
- Conferral of implementing powers
- CHAPTER 6
- Relief from export duty
- Article 277
- Relief from export duty for Union goods temporarily exported
- TITLE IX
- ELECTRONIC SYSTEMS, SIMPLIFICATIONS, DELEGATION OF POWER, COMMITTEE PROCEDURE AND FINAL PROVISIONS
- CHAPTER 1
- Development of electronic systems
- Article 278
- Transitional measures
- Article 279
- Delegation of power
- Article 280
- Work programme
- Article 281
- Conferral of implementing powers
- CHAPTER 2
- Simplifications in the application of the customs legislation
- Article 282
- Tests
- Article 283
- Conferral of implementing powers
- CHAPTER 3
- Delegation of power and committee procedure
- Article 284
- Exercise of the delegation
- Article 285
- Committee procedure
- CHAPTER 4
- Final provisions
- Article 286
- Repeal and amendment of legislation in force
- Article 287
- Entry into force
- Article 288
- Application
- ANNEX
Feedback