Modernised Customs Code — Regulation (EC) No 450/2008 of the European Parliament and…

Modernised Customs Code — Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code)

regulation · European Union · 32008R0450

1060 provisions in 2956 nodes · 12 provisions hand work to national law

Defined terms · All instruments · EU law · European Central Bank · Internet · VAT · accounting · administrative cooperation · admissibility · basis of tax assessment

TITLE I GENERAL PROVISIONS

CHAPTER 1 Scope of customs legislation, mission of customs and definitions

Article 1 Subject matter and scope

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Article 2 Mission of customs authorities

Article 3 Customs territory

Article 4 Definitions

CHAPTER 2 Rights and obligations of persons with regard to customs legislation

Section 1 Provision of information

Article 5 Exchange and storage of data

Article 6 Data protection

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Article 7 Exchange of additional information between customs authorities and economic operators

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Article 8 Provision of information by the customs authorities

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Article 9 Provision of information to the customs authorities

Article 10 Electronic systems

Section 2 Customs representation

Article 11 Customs representative

Article 12 Empowerment

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Section 3 Authorised economic operator

Article 13 Application and authorisation

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Article 14 Granting of status

Article 15 Implementing measures

Section 4 Decisions relating to the application of customs legislation

Article 16 General provisions

Article 17 Community-wide validity of decisions

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Article 18 Annulment of favourable decisions

Article 19 Revocation and amendment of favourable decisions

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Article 20 Decisions relating to binding information

Article 21 Application of penalties

Article 22 Decisions taken by a judicial authority

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Article 23 Right of appeal

Article 24 Suspension of implementation

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Section 7 Control of goods

Article 25 Customs controls

Article 26 Cooperation between authorities

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Article 27 Post-release control

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Article 28 Intra-Community flights and sea crossings

Section 8 Keeping of documents and other information; charges and costs

Article 29 Keeping of documents and other information

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Article 30 Charges and costs

CHAPTER 3 Currency conversion and time limits

Article 31 Currency conversion

Article 32 Time limits

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TITLE II FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED

CHAPTER 1 Common Customs Tariff and tariff classification of goods

Article 33 Common Customs Tariff

Article 34 Tariff classification of goods

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CHAPTER 2 Origin of goods

Section 1 Non-preferential origin

Article 36 Acquisition of origin

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Article 37 Proof of origin

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Article 38 Implementing measures

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Section 2 Preferential origin

Article 39 Preferential origin of goods

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CHAPTER 3 Value of goods for customs purposes

Article 40 Scope

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Article 41 Method of customs valuation based on the transaction value

Article 42 Secondary methods of customs valuation

Article 43 Implementing measures

TITLE III CUSTOMS DEBT AND GUARANTEES

CHAPTER 1 Incurrence of a customs debt

Section 1 Customs debt on importation

Article 44 Release for free circulation and temporary admission

Article 45 Special provisions relating to non-originating goods

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Article 46 Customs debt incurred through non-compliance

Article 47 Deduction of an amount of import duty already paid

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Section 2 Customs debt on exportation

Article 48 Export and outward processing

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Article 49 Customs debt incurred through non-compliance

Section 3 Provisions common to customs debts incurred on importation and exportation

Article 50 Prohibitions and restrictions

Article 51 Several debtors

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Article 52 General rules for calculation of the amount of import or export duty

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Article 53 Special rules for calculation of the amount of import duty

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Article 54 Implementing measures

Article 55 Place where the customs debt is incurred

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CHAPTER 2 Guarantee for a potential or existing customs debt

Article 56 General provisions

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Article 57 Compulsory guarantee

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Article 58 Optional guarantee

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Article 59 Provision of a guarantee

Article 60 Choice of guarantee

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Article 61 Guarantor

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Article 62 Comprehensive guarantee

Article 63 Additional provisions relating to the use of guarantees

Article 64 Additional or replacement guarantee

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Article 65 Release of the guarantee

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CHAPTER 3 Recovery and payment of duty and repayment and remission of the amount of import and export duty

Section 1 Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts

Article 66 Determination of the amount of import or export duty

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Article 67 Notification of the customs debt

Article 68 Limitation of the customs debt

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Article 69 Entry in the accounts

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Article 70 Time of entry in the accounts

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Article 71 Implementing measures

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Section 2 Payment of the amount of import or export duty

Article 72 General time limits for payment and suspension of the time limit for payment

Article 74 Deferment of payment

Article 75 Time limits for deferred payment

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Article 76 Implementing measures

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Article 77 Other payment facilities

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Article 78 Enforcement of payment and arrears

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Section 3 Repayment and remission of the amount of import or export duty

Article 79 Repayment and remission

Article 80 Repayment and remission of overcharged amounts of import or export duty

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Article 81 Defective goods or goods not complying with the terms of the contract

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Article 82 Repayment or remission on account of error by the competent authorities

Article 83 Repayment and remission in equity

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Article 84 Procedure for repayment and remission

Article 85 Implementing measures

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CHAPTER 4 Extinguishment of customs debt

Article 86 Extinguishment

TITLE IV GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY

CHAPTER 1 Entry summary declaration

Article 87 Obligation to lodge an entry summary declaration

Article 88 Lodgement and responsible person

Article 89 Amendment of entry summary declaration

Article 90 Customs declaration replacing entry summary declaration

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CHAPTER 2 Arrival of goods

Section 1 Entry of goods into the customs territory of the Community

Article 91 Customs supervision

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Article 92 Conveyance to the appropriate place

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Article 93 Intra-Community air and sea services

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Article 94 Conveyance under special circumstances

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Section 2 Presentation, unloading and examination of goods

Article 95 Presentation of goods to customs

Article 96 Unloading and examination of goods

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Section 3 Formalities after presentation

Article 97 Obligation to place non-Community goods under a customs procedure

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Article 98 Goods deemed to be placed in temporary storage

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Section 4 Goods moved under a transit procedure

Article 99 Waiver for goods arriving under transit

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Article 100 Provisions applicable to non-Community goods after a transit procedure has ended

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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 101 Presumption of customs status of Community goods

Article 102 Loss of customs status of Community goods

Article 103 Community goods leaving the customs territory temporarily

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CHAPTER 2 Placing goods under a customs procedure

Section 1 General provisions

Article 104 Customs declaration of goods and customs supervision of Community goods

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Article 105 Competent customs offices

Article 106 Centralised clearance

Article 107 Types of customs declaration

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Section 2 Standard customs declarations

Article 108 Content of a declaration and supporting documents

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Section 3 Simplified customs declarations

Article 109 Simplified declaration

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Article 110 Supplementary declaration

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Section 4 Provisions applying to all customs declarations

Article 111 Person lodging a declaration

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Article 112 Acceptance of a declaration

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Article 113 Amendment of a declaration

Article 114 Invalidation of a declaration

Section 5 Other simplifications

Article 115 Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings

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Article 116 Simplification of customs formalities and controls

CHAPTER 3 Verification and release of goods

Section 1 Verification

Article 117 Verification of a customs declaration

Article 118 Examination and sampling of goods

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Article 119 Partial examination and sampling of goods

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Article 120 Results of the verification

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Article 121 Identification measures

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Article 122 Implementing measures

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Section 2 Release

Article 123 Release of the goods

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Article 124 Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee

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CHAPTER 4 Disposal of goods

Article 125 Destruction of goods

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Article 126 Measures to be taken by the customs authorities

Article 127 Abandonment

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Article 128 Implementing measures

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TITLE VI RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES

CHAPTER 1 Release for free circulation

Article 129 Scope and effect

CHAPTER 2 Relief from import duties

Section 1 Returned goods

Article 130 Scope and effect

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Article 131 Cases in which no relief from import duties is granted

Article 132 Goods previously placed under the inward-processing procedure

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Section 2 Sea-fishing and products taken from the sea

Article 133 Products of sea-fishing and other products taken from the sea

Section 3 Implementing measures

Article 134 Implementing measures

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TITLE VII SPECIAL PROCEDURES

CHAPTER 1 General provisions

Article 136 Authorisation

Article 138 Discharge of a procedure

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Article 139 Transfer of rights and obligations

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Article 140 Movement of goods

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Article 141 Usual forms of handling

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Article 142 Equivalent goods

Article 143 Implementing measures

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CHAPTER 2 Transit

Section 1 External and internal transit

Article 144 External transit

Article 145 Internal transit

Section 2 Community transit

Article 146 Obligations of the holder of the Community transit procedure and of the carrier and recipient of goods moving under the Community transit procedure

Article 147 Goods passing through the territory of a country outside the customs territory of the Community under the external Community transit procedure

Section 1 Common provisions

Article 149 Responsibilities of the holder of the authorisation or procedure

Article 150 Duration of a storage procedure

Section 2 Temporary storage

Article 151 Placing of goods in temporary storage

Article 152 Goods in temporary storage

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Section 3 Customs warehousing

Article 153 Storage in customs warehouses

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Article 154 Community goods, end-use and processing activities

Article 155 Designation of free zones

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Article 156 Buildings and activities in free zones

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Article 157 Presentation of goods and their placement under the procedure

Article 158 Community goods in free zones

Article 159 Non-Community goods in free zones

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Article 160 Bringing goods out of a free zone

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Article 161 Customs status

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CHAPTER 4 Specific use

Section 1 Temporary admission

Article 163 Period during which goods may remain under the temporary admission procedure

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Article 164 Situations covered by temporary admission

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Article 165 Amount of import duty in case of temporary admission with partial relief from import duties

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Section 2 End-use

Article 166 End-use procedure

Section 1 General provisions

Article 167 Rate of yield

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Section 2 Inward processing

Article 169 Period for discharge

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Article 170 Temporary re-export for further processing

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Section 3 Outward processing

Article 172 Goods repaired free of charge

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Article 173 Standard exchange system

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Article 174 Prior importation of replacement products

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TITLE VIII DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY

CHAPTER 1 Goods leaving the customs territory

Article 175 Obligation to lodge a pre-departure declaration

Article 176 Measures establishing certain details

Article 177 Customs supervision and exit formalities

CHAPTER 2 Export and re-export

Article 178 Community goods

Article 179 Non-Community goods

Article 180 Exit summary declaration

Article 181 Amendment of the exit summary declaration

CHAPTER 3 Relief from export duties

Article 182 Temporary export

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TITLE IX CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS

CHAPTER 1 Customs Code Committee

Article 183 Further implementing measures

Article 184 Committee

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Article 185 Further matters

CHAPTER 2 Final provisions

Article 186 Repeal

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Article 187 Entry into force

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Article 188 Application

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Preamble

ANNEX CORRELATION TABLES

1. Regulation (EEC) No 2913/92

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2. Regulations (EEC) No 3925/91 and (EC) No 1207/2001

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