Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code

‘4 Where there are serious grounds for suspecting an infringement of customs or tax legislation and the customs and fiscal authorities conduct investigations based on those grounds, the time limit to take the decision shall be extended by the time necessary to complete those investigations. That extension shall not exceed nine months. Unless it would jeopardise the investigations, the applicant shall be informed of the extension.’.

1 Article 86(3) of the Code shall apply without a request from the declarant where all of the following conditions are fulfilled: (a) the processed products resulting from the inward processing procedure are imported directly or indirectly by the relevant holder of the authorisation within a period of one year after their re-export; (b) the goods would, at the time of the acceptance of the customs declaration for placing the goods under the inward processing procedure, have been subject to an agricultural or commercial policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions had they been declared for release for free circulation; (c) no examination of the economic conditions was required in accordance with Article 166.

2 Article 86(3) of the Code shall also apply without a request from the declarant where the processed products were obtained from goods placed under inward processing which would, at the time of the acceptance of the first customs declaration for placing the goods under the inward processing procedure, have been subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation and the case is not covered by Article 167(1) (h), (i), (m) or (p) of this Regulation.

3 Paragraphs 1 and 2 shall not apply where the goods placed under inward processing would not be subject anymore to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions at the time when a customs debt is incurred for the processed products.

4 Paragraph 2 shall not apply to goods declared for inward processing no later than 16 July 2021 if those goods are covered by an authorisation which was granted before 16 July 2020.’

1 Where the goods are brought into the customs territory of the Union by air, the full particulars of the entry summary declaration shall be lodged as soon as possible and in any case within the following time limits: (a) for flights with a duration of less than four hours, at the latest by the time of the actual departure of the aircraft; (b) for other flights, at the latest four hours before the arrival of the aircraft at the first airport in the customs territory of the Union.

2 From the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 1 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447, postal operators and express carriers shall lodge, in accordance with Article 183 of Implementing Regulation (EU) 2015/2447, at least the minimum dataset of the entry summary declaration as soon as possible and at the latest before the goods are loaded onto the aircraft on which they are to be brought into the customs territory of the Union.

2a From the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 2 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447, economic operators other than postal operators and express carriers shall lodge at least the minimum dataset of the entry summary declaration as soon as possible and at the latest before the goods are loaded onto the aircraft on which they are to be brought into the customs territory of the Union.

3 From the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for deployment of release 2 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447, where only the minimum dataset of the entry summary declaration has been provided within the time limits referred to in paragraphs 2 and 2a, the other particulars shall be provided within the time limits specified in paragraph 1.

4 Until the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for deployment of release 2 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447, the minimum dataset of the entry summary declaration lodged in accordance with paragraph 2 shall be considered as the full entry summary declaration for goods in postal consignments having a Member State as final destination and for goods in express consignments with an intrinsic value not exceeding EUR 22. ’.

1 Each person submitting the particulars referred to in Article 127(5) of the Code shall be responsible for the particulars that he/she has submitted in accordance with Article 15(2)(a) and (b) of the Code.

2 From the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 2 of the system referred to in Article 182(1) in Implementing Regulation (EU) 2015/2447, where the postal operator does not make the particulars required for the entry summary declaration of postal consignments available to a carrier that is obliged to lodge the rest of the particulars of the declaration through that system, the postal operator of destination, if the goods are consigned to the Union, or the postal operator of the Member State of first entry, if the goods are transiting through the Union, shall provide those particulars to the customs office of first entry in accordance with Article 127(6) of the Code.

3 From the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 2 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447, where the express carrier does not make the particulars required for the entry summary declaration of express consignments transported by air available to the carrier, the express carrier shall provide those particulars to the customs office of first entry in accordance with Article 127(6) of the Code.’.

(Article 6(3)(a) of the Code) Where Union goods are transported in accordance with the TIR Convention, the ATA Convention, the Istanbul Convention or under cover of a NATO form 302 or an EU form 302, the proof of the customs status of Union goods may be submitted by means other than electronic data-processing techniques.’.

1 From the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, a person may declare for release for free circulation a consignment which benefits from relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009 on the basis of the specific dataset referred to in Annex B, under the condition that the goods in that consignment are not subject to prohibitions and restrictions.’;

1 A postal operator may lodge a customs declaration for release for free circulation containing the reduced data set referred to in column H6 of Annex B in respect of goods in a postal consignment where the goods fulfil the following conditions: (a) their value does not exceed EUR 1000; (b) they are not subject to prohibitions and restrictions.

2 Until the dates of the upgrading of the National Import Systems referred to in the Annex to the Implementing Decision (EU) 2019/2151, Member States may provide that the customs declaration for release for free circulation referred to in paragraph 1 of this Article of goods in postal consignments other than those referred to in Article 143a of this Regulation shall be considered to have been lodged and accepted by the act of their presentation to customs, provided the goods are accompanied by a CN22 declaration or a CN23 declaration.’.

1 Where the customs authorities are to enter the amount of import or export duty payable in the accounts in accordance with the first subparagraph of Article 105(1) of the Code, the time limit for lodging the supplementary declaration referred to in the first subparagraph of Article 167(1) of the Code, where that declaration is of a general nature, shall be 10 days from the date of the release of the goods.

2 Where an entry in the accounts takes place in accordance with the second subparagraph of Article 105(1) of the Code or where no customs debt is incurred and the supplementary declaration is of a periodic or recapitulative nature, the period of time covered by the supplementary declaration shall not exceed one calendar month.

3 The time limit for lodging a supplementary declaration of a periodic or recapitulative nature shall be 10 days from the date on which the period of time covered by the supplementary declaration ends. 3a. Where no customs debt is incurred, the time limit for lodging the supplementary declaration may not exceed 30 days from the date of the release of the goods. 3b. The customs authorities shall, in duly justified circumstances, allow for a longer time limit for the lodging of the supplementary declaration referred to in paragraph 1, 3 or 3a. That time limit shall not exceed 120 days from the date of the release of the goods. However, in exceptional duly justified circumstances related to the customs value of goods, that time limit may be further extended to, but may not exceed, two years from the date of the release of the goods.

4 Until the respective dates of deployment of the AES and the upgrading of the relevant National Import Systems referred to in the Annex to Implementing Decision (EU) 2019/2151 and without prejudice to Article 105(1) of the Code, customs authorities may allow for time limits other than those specified in paragraphs 1 to 3b of this Article.

(Article 167(1) of the Code) The supporting documents that were missing when the simplified declaration was lodged shall be in the possession of the declarant within the time limit for lodging the supplementary declaration in accordance with Article 146(1), (3), (3a), (3b) or (4).’.

1 Where Union goods are stored together with non-Union goods in a storage facility for customs warehousing and it is impossible or would only be possible at a disproportionate cost to identify at all times each type of goods (common storage), the authorisation as referred to in Article 211(1)(b) of the Code shall establish that accounting segregation shall be carried out with regard to each type of goods, customs status and, where appropriate, origin of goods.

2 Union goods stored together with non-Union goods in a storage facility as referred to in paragraph 1 shall share the same eight-digit CN code, the same commercial quality and the same technical characteristics.

3 For the purposes of paragraph 2, non-Union goods which would be subject, at the time where they would be going to be stored together with Union goods, to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation, shall not be considered to have the same commercial quality as the Union goods .

4 Paragraph 3 shall not apply where non-Union goods are stored together with Union goods which were previously declared as non-Union goods for release for free circulation and for which the duties referred to in paragraph 3 have been paid.’.

(Article 250(2)(d) of the Code) Total relief from import duty shall be granted for goods to be moved or used in the context of military activities under cover of a NATO form 302 or an EU form 302. The applicant and the holder of the procedure may be established inside the customs territory of the Union.’.

Delegated Regulation (EU) 2016/341 is amended as follows: (1) in Article 56, paragraph 2 is deleted; (2) Annex 1 is amended as set out in Annex III to this Regulation; (3) in Annex 9, in Appendix A, in the Introductory notes to the tables, point 4.2 is deleted.

Delegated Regulation (EU) 2015/2446 is corrected as follows: (1) in Article 37, point 8 is replaced by the following: ‘(8) “regional cumulation” means a system whereby products which according to this Section originate in a country which is a member of a regional group are considered as materials originating in another country of the same regional group (or a country of another regional group where cumulation between groups is possible) when further processed or incorporated in a product manufactured there;’; (2) in Article 128a(2), points (e) and (f) are replaced by the following: ‘(e) that the front of the commercial documents concerned or box “C”. Office of departure” on the front of the forms used for the purposes of compiling the “T2L” or “T2LF” document and, where appropriate, the continuation sheets, shall be: (i) stamped in advance with the stamp of the customs office referred to in point (a) and signed by an official of that office; or (ii) stamped by the authorised issuer with a special stamp conforming to the specimen in Part II, Chapter II of Annex 72-04 to Implementing Regulation (EU) 2015/2447. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose. Boxes 1 and 2 and 4 to 6 of the special stamp shall be completed with the following information: Coat of arms or any other signs or letter characterising the country, Competent customs office, Date, Authorised issuer, Authorisation number. (f) Not later than on consignment of the goods, the authorised issuer shall complete and sign the form. He shall also enter in box “D”. Control by “office of departure” of the “T2L” or “T2LF” document, or in a clearly identifiable space on the commercial document used, the name of the competent customs office, the date of completion of the document, and one of the following endorsements: Одобрен издател Emisor autorizado Schválený vydavatel Autoriseret udsteder Zugelassener Aussteller Volitatud väljastaja Εγκεκριμένος εκδότης Authorised issuer Emetteur agréé Ovlaštenog izdavatelja Emittente autorizzato Atzītais izdevējs Įgaliotasis išdavėjas Engedélyes kibocsátó Emittent awtorizzat Toegelaten afgever Upoważnionego wystawcę Emissor autorizado Emitent autorizat Schválený vystaviteľ Pooblaščeni izdajatelj Valtuutettu antaja Godkänd utfärdare’; (3) in Article 150(3), points (a) and (b) are replaced by the following: ‘(a) release for free circulation of goods which are exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC; (b) re-import with release for free circulation of goods which is exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC.’.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Article 1(13)(b) and Article 1(16)(b)(i) shall apply from 15 March 2020.