Commission Delegated Regulation (EU) 2024/249 of 30 November 2023 amending Delegated Regulation (EU) 2015/2446 as regards common data requirements for the purposes of exchange and storage of certain information under the customs legislation

Delegated Regulation (EU) 2015/2446 is amended as follows: (1) Article 2 is amended as follows: (a) in paragraph 4, point (a) is replaced by the following: ‘(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, B4 and C1 of Annex B to this Regulation;’; (b) paragraphs 5, 6 and 7 are deleted; (c) in paragraph 8, the introductory wording is replaced by the following: ‘Until the dates of deployment of the UCC Automated Export System (AES) or of the upgrading of the National Import Systems as set out in the Annex to Implementing Decision (EU) 2019/2151, where an application for an authorisation is based on a customs declaration in accordance with Article 163(1) of this Regulation, the customs declaration shall also contain the following data:’; (2) Article 3 is replaced by the following: ‘At the time of registration of a person, the customs authorities shall collect and store the data laid down in Annex 12-01 concerning that person. That data shall constitute the EORI record.’; (3) in Article 5(1), point (b) is replaced by the following: ‘(b) lodging an exit or entry summary declaration in the customs territory of the Union or in a third country where a customs security agreement between the Union and the third country concerned provides for the use of an EU electronic system;’; (4) Annex A is replaced by the text in Annex I to this Regulation; (5) Annex B is replaced by the text in Annex II to this Regulation; (6) Annex 12-01 is replaced by the text in Annex III to this Regulation; (7) Annex B-02 is replaced by Annex IV to this Regulation; (8) Annex B-03 is replaced by Annex V to this Regulation; (9) Annexes B-04 and B-05 are deleted.

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

2 Article 1, points (1) to (5), shall apply from 3 March 2024.

3 Article 1, point (6), shall apply from 1 March 2027.

4 Article 1, points (7) to (9), shall apply from the date of deployment of NCTS (New Computerised Transit System) phase 5 in accordance with the Annex to Commission Implementing Decision (EU) 2019/2151 .