(recast)

TABLE OF CONTENTS TITLE I GENERAL PROVISIONS CHAPTER 1 Scope of the customs legislation, mission of customs and definitions CHAPTER 2 Rights and obligations of persons with regard to the customs legislation Section 1 Provision of information Section 2 Customs representation Section 3 Decisions relating to the application of the customs legislation Section 4 Authorised economic operator Section 5 Penalties Section 6 Appeals Section 7 Control of goods Section 8 Keeping of documents and other information, and charges and costs CHAPTER 3 Currency conversion 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 CHAPTER 2 Origin of goods Section 1 Non-preferential origin Section 2 Preferential origin Section 3 Determination of origin of specific goods CHAPTER 3 Value of goods for customs purposes TITLE III CUSTOMS DEBT AND GUARANTEES CHAPTER 1 Incurrence of a customs debt Section 1 Customs debt on import Section 2 Customs debt on export Section 3 Provisions common to customs debts incurred on import and export CHAPTER 2 Guarantee for a potential or existing customs debt 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 Section 2 Payment of the amount of import or export duty Section 3 Repayment and remission CHAPTER 4 Extinguishment of a customs debt TITLE IV GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION CHAPTER 1 Entry summary declaration CHAPTER 2 Arrival of goods Section 1 Entry of goods into the customs territory of the Union Section 2 Presentation, unloading and examination of goods Section 3 Temporary storage of goods 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 CHAPTER 2 Placing goods under a customs procedure Section 1 General provisions Section 2 Standard customs declarations Section 3 Simplified customs declarations Section 4 Provisions applying to all customs declarations Section 5 Other simplifications CHAPTER 3 Verification and release of goods Section 1 Verification Section 2 Release CHAPTER 4 Disposal of goods TITLE VI RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY CHAPTER 1 Release for free circulation CHAPTER 2 Relief from import duty Section 1 Returned goods Section 2 Sea-fishing and products taken from the sea TITLE VII SPECIAL PROCEDURES CHAPTER 1 General provisions CHAPTER 2 Transit Section 1 External and internal transit Section 2 Union transit CHAPTER 3 Storage Section 1 Common provisions Section 2 Customs warehousing Section 3 Free zones CHAPTER 4 Specific use Section 1 Temporary admission Section 2 End-use CHAPTER 5 Processing Section 1 General provisions Section 2 Inward processing Section 3 Outward processing TITLE VIII GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION CHAPTER 1 Formalities prior to the exit of goods CHAPTER 2 Formalities on exit of goods CHAPTER 3 Export and re-export CHAPTER 4 Exit summary declaration CHAPTER 5 Re-export notification CHAPTER 6 Relief from export duty TITLE IX ELECTRONIC SYSTEMS, SIMPLIFICATIONS, DELEGATION OF POWER, COMMITTEE PROCEDURE AND FINAL PROVISIONS CHAPTER 1 Development of electronic systems CHAPTER 2 Simplifications in the application of the customs legislation CHAPTER 3 Delegation of power and committee procedure CHAPTER 4 Final provisions This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Strasbourg, 9 October 2013. For the European Parliament The President M. SCHULZ For the Council The President V. LEŠKEVIČIUS

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.