Commission Delegated Regulation (EU) 2021/234 of 7 December 2020 amending Delegated Regulation (EU) 2015/2446 as regards common data requirements, and Delegated Regulation (EU) 2016/341 as regards the codes to be used in certain forms

‘2 The exchange and storage of information required for declarations, notifications and proof of customs status shall be subject to the common data requirements set out in Annex B, from the dates of deployment or the upgrading of the electronic systems listed in Annex C, as set out in the Annex to Commission Implementing Decision (EU) 2019/2151 .

‘4 The exchange and storage of information required for declarations, notifications and proof of customs status shall be subject to the data requirements set out in Annex 9 to Delegated Regulation (EU) 2016/341, as follows: (a) until the date of deployment of the UCC Automated Export System set out in the Annex to Implementing Decision (EU) 2019/2151, for the cases covered by the columns A1, A2, B1 and C1 of Annex B to this Regulation; (b) until the date of deployment of Component 1 of the UCC Special Procedures electronic system set out in the Annex to Implementing Decision (EU) 2019/2151, for the cases covered by the columns B2 and B3 of Annex B to this Regulation; (c) until the date of deployment of phase 5 of the UCC New Computerised Transit System as set out in the Annex to Implementing Decision (EU) 2019/2151, for the cases covered by column D1 of Annex B to this Regulation; (d) until the date of deployment of phase 1 of the UCC Proof of Union Status set out in the Annex to Implementing Decision (EU) 2019/2151, for the cases covered by column E1 of Annex B to this Regulation; (e) until the date of deployment of release 2 of the UCC Import Control System as set out in the Annex to Implementing Decision (EU) 2019/2151, for the cases covered by the columns F20 and F30 of Annex B to this Regulation and for the diversion notification of aircrafts; (f) until the date of deployment of release 3 of the UCC Import Control System as set out in the Annex to Implementing Decision (EU) 2019/2151, for the cases covered by the columns F10, F50 and F51 of Annex B to this Regulation and for the diversion notification of sea-going vessels; (g) until the upgrade of the National Import Systems as set out in the Annex to Implementing Decision (EU) 2019/2151, for the cases covered by the columns H1 to H4 and I1 of Annex B to this Regulation. Where data requirements for the exchange and storage of information required for declarations, notifications and proof of customs status are not set out in Annex 9 to Delegated Regulation (EU) 2016/341, Member States shall ensure that the respective data requirements are such as to warrant that the provisions governing those declarations, notifications and proof of customs status can be applied.’;

‘4a By way of derogation from paragraphs 2 and 4, customs authorities may decide to apply the common data requirements set out in columns H1 to H6, I1 and I2 of Annex D of this Regulation until the date on which those customs authorities deploy the first phase of UCC Centralised Clearance for Import referred to in the Annex to Implementing Decision (EU) 2019/2151.’;

Delegated Regulation (EU) 2016/341 is amended as follows: (1) Annex 1 is deleted; (2) in Annex 9, Appendix D1, Title II, the table relating to Box 20 is replaced by the following table: ‘First subdivisionMeaningSecond subdivisionIncoterms codeIncoterms – ICC/ECEPlace to be specifiedCodes applicable for all modes of transportEXW (Incoterms 2020)Ex worksNamed place of deliveryFCA (Incoterms 2020)Free carrierNamed place of deliveryCPT (Incoterms 2020)Carriage paid toNamed place of destinationCIP (Incoterms 2020)Carriage and insurance paid toNamed place of destinationDPU (Incoterms 2020)Delivered at place unloadedNamed place of destinationDAP (Incoterms 2020)Delivered at placeNamed place of destinationDDP (Incoterms 2020)Delivered duty paidNamed place of destinationDAT (Incoterms 2010)Delivered at terminalNamed terminal at port or place of destinationCodes applicable for sea and inland waterway transportFAS (Incoterms 2020)Free along shipNamed port of shipmentFOB (Incoterms 2020)Free on boardNamed port of shipmentCFR (Incoterms 2020)Cost and freightNamed port of destinationCIF (Incoterms 2020)Cost, insurance and freightNamed port of destinationXXXDelivery terms other than those listed aboveNarrative description of delivery terms given in the contract’

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.