Commission Delegated Regulation (EU) 2024/634 of 14 December 2023 amending Delegated Regulation (EU) 2015/2446 as regards the proof of the customs status of Union goods and the customs formalities relating to electronic cargo sensor devices

‘3 Union goods may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of their customs status in the following cases, provided that their customs status of Union goods is proven: (a) goods which have been brought from one point to another within the customs territory of the Union and temporarily leave that territory by sea or air without a stop outside that territory; (b) goods which have been brought from one point to another within the customs territory of the Union through a territory outside the customs territory of the Union without being transhipped, and are carried under cover of a single transport document issued in a Member State; (c) goods which have been brought from one point to another within the customs territory of the Union through a territory outside the customs territory of the Union and which were transhipped outside the customs territory of the Union on a means of transport other than that onto which they were initially loaded and are carried under cover of a single transport document issued in a Member State. If a new transport document is being issued outside the customs territory of the Union, the original single transport document shall be made available to customs on re-entry of the Union; (d) motorised road vehicles registered in a Member State which have temporarily left and re-entered the customs territory of the Union; (e) packaging, pallets and other similar equipment, excluding containers, belonging to a person established in the customs territory of the Union which are used for the transport of goods that have temporarily left and re-entered the customs territory of the Union; (f) goods in baggage carried by a passenger which are not intended for commercial use and have temporarily left and re-entered the customs territory of the Union.’

‘3 The application for the authorisations referred to in paragraphs 1 and 2 shall be submitted to the customs authority competent to take the decision in the Member State where the goods are first loaded onto a means of transport for consignment and where all the necessary information on the goods is available.’

‘3a The authorisation referred to in paragraph 1 shall only be granted provided that: (a) the applicant is established in the customs territory of the Union; (b) the applicant regularly issues the proof of the customs status of Union goods or the competent customs authorities know that the applicant is able to meet the requirements laid down in the Code and in this Regulation for the use of those proofs; (c) the applicant fulfils the criteria laid down in Article 39, points (a), (b) and (d), of the Code; (d) the competent customs authority considers that it will be able, without a disproportionate administrative effort, to supervise the proofs of Union status issued by the applicant and to carry out controls.

3b The authorisation referred to in paragraph 1 shall specify, in particular: (a) the conditions under which records shall be made available to customs for the purposes of control and retained for at least three years; (b) the manner in which the authorised issuer shall establish that the proofs have been properly used; (c) the period within which and the manner in which the authorised issuer shall notify the competent customs office in order to enable it to carry out any necessary controls before the departure of the goods.’

‘1 Where not declared using other means, the goods referred to in Article 136(1), points (a) to (d) and points (h) to (ja), shall be deemed to be declared for temporary admission in accordance with Article 141.

2 Where not declared using other means, the goods referred to in Article 136(1), points (a) to (d), and points (h) to (ja), shall be deemed to be declared for re-export in accordance with Article 141 discharging the temporary admission procedure.’

(Article 250(2)(d) of the Code) Total relief from import duty shall be granted for the following goods: (a) packings imported filled and intended for re-export, whether empty or filled; (b) packings imported empty and intended for re-export, whether empty or filled; (c) security and tracking devices for cargo placed inside the packings or attached to the packings and intended for re-export. The applicant and the holder of the procedure may be established in the customs territory of the Union.’.

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