Commission Implementing Regulation (EU) 2024/635 of 2 February 2024 amending Implementing Regulation (EU) 2015/2447 as regards the means of proof of the customs status of Union goods and certain provisions relating to Union transit procedures

‘4 Where the means of proof referred to in paragraph 1 is used for goods with the customs status of Union goods with a packaging not having the customs status of Union goods, that means of proof shall include the following indication: “N packaging – 98200”

5 Where, in duly justified cases, the means of proof referred to in paragraph 1, points (b), (c) and (d), is issued retrospectively, it shall include the following indication: “Issued retrospectively – 99210” The means of proof referred to in the first subparagraph may only be issued retrospectively before the expiry of the time limits for the notification of the customs debt specified in Article 103 of the Code.’

‘3 The means of proof referred to in paragraph 1 shall be presented to the competent customs office where the goods are presented for determining their customs status of Union goods after re- entering the customs territory of the Union, by indicating its MRN.’

1 The facilitation for issuing a means of proof by an authorised issuer provided for in Article 128 of Delegated Regulation (EU) 2015/2446 shall apply only to means of proof of the customs status of Union goods issued in the Member State that authorised the issuance of those means of proof.

2 The authorised issuer of the T2L or T2LF shall register the proof of the customs status of Union goods not later than on consignment of the goods.

3 The authorised issuer may not start moving the Union goods before the expiry of the period specified in the authorisation referred to in Article 128(3b), point (c), of Delegated Regulation (EU) 2015/2446.’

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