preamble_5

TABLE OF CONTENTS PageTITLE IGENERAL PROVISIONS7CHAPTER 1Scope of customs legislation, mission of customs and definitions7CHAPTER 2Rights and obligations of persons with regard to customs legislation10Section 1Provision of information10Section 2Customs representation11Section 3Authorised economic operator12Section 4Decisions relating to the application of customs legislation13Section 5Penalties15Section 6Appeals15Section 7Control of goods16Section 8Keeping of documents and other information; charges and costs17CHAPTER 3Currency conversion and time limits18TITLE IIFACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED18CHAPTER 1Common customs tariff and tariff classification of goods18CHAPTER 2Origin of goods19Section 1Non-preferential origin19Section 2Preferential origin19CHAPTER 3Value of goods for customs purposes20TITLE IIICUSTOMS DEBT AND GUARANTEES21CHAPTER 1Incurrence of a customs debt21Section 1Customs debt on importation21Section 2Customs debt on exportation22Section 3Provisions common to customs debts incurred on importation and exportation23CHAPTER 2Guarantee for a potential or existing customs debt24CHAPTER 3Recovery and payment of duty and repayment and remission of the amount of import and export duty26Section 1Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts26Section 2Payment of the amount of import or export duty28Section 3Repayment and remission of the amount of import or export duty30CHAPTER 4Extinguishment of customs debt31TITLE IVGOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY32CHAPTER 1Entry summary declaration32CHAPTER 2Arrival of goods33Section 1Entry of goods into the customs territory of the Community33Section 2Presentation, unloading and examination of goods35Section 3Formalities after presentation35Section 4Goods moved under a transit procedure35TITLE VGENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS36CHAPTER 1Customs status of goods36CHAPTER 2Placing goods under a customs procedure36Section 1General provisions36Section 2Standard customs declarations37Section 3Simplified customs declarations38Section 4Provisions applying to all customs declarations38Section 5Other simplifications39CHAPTER 3Verification and release of goods40Section 1Verification40Section 2Release41CHAPTER 4Disposal of goods41TITLE VIRELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES42CHAPTER 1Release for free circulation42CHAPTER 2Relief from import duties42Section 1Returned goods42Section 2Sea-fishing and products taken from the sea43Section 3Implementing measures43TITLE VIISPECIAL PROCEDURES43CHAPTER 1General provisions43CHAPTER 2Transit46Section 1External and internal transit46Section 2Community transit47CHAPTER 3Storage47Section 1Common provisions47Section 2Temporary storage48Section 3Customs warehousing49Section 4Free zones49CHAPTER 4Specific use50Section 1Temporary admission50Section 2End-use51CHAPTER 5Processing51Section 1General provisions51Section 2Inward processing52Section 3Outward processing52TITLE VIIIDEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY53CHAPTER 1Goods leaving the customs territory53CHAPTER 2Export and re-export54CHAPTER 3Relief from export duties55TITLE IXCUSTOMS CODE COMMITTEE AND FINAL PROVISIONS56CHAPTER 1Customs code committee56CHAPTER 2Final provisions56ANNEXCORRELATION TABLES58

← preamble_4 · All articles · TITLE I →

Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.