Export Issues
Customs Code
Customs debt on export
Article 81
Export and outward processing
1. A customs debt on export shall be incurred through the placing of goods liable to export duty under the export procedure or the outward processing procedure.
2. The customs debt shall be incurred at the time of acceptance of the customs declaration.
3. The declarant shall be the debtor. In the event of indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor.
Where a customs declaration is drawn up on the basis of information which leads to all or part of the export duty not being collected, the person who provided the information required for the declaration and who knew, or who should reasonably have known, that such information was false shall also be a debtor.
Article 82
Customs debt incurred through non-compliance
1. For goods liable to export duty, a customs debt on export shall be incurred through non-compliance with either of the following:
(a)
one of the obligations laid down in the customs legislation for the exit of the goods;
(b)
the conditions under which the goods were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty.
2. The time at which the customs debt is incurred shall be one of the following:
(a)
the moment at which the goods are actually taken out of the customs territory of the Union without a customs declaration;
(b)
the moment at which the goods reach a destination other than that for which they were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty;
(c)
should the customs authorities be unable to determine the moment referred to in point (b), the expiry of the time-limit set for the production of evidence that the conditions entitling the goods to such relief have been fulfilled.
3. In cases referred to under point (a) of paragraph 1, the debtor shall be any of the following:
(a)
any person who was required to fulfil the obligation concerned;
(b)
any person who was aware or should reasonably have been aware that the obligation concerned was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation;
(c)
any person who participated in the act which led to the non-fulfilment of the obligation and who was aware or should reasonably have been aware that a customs declaration had not been lodged but should have been.
4. In cases referred to under point (b) of paragraph 1, the debtor shall be any person who is required to comply with the conditions under which the goods were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty.
Section 3
Provisions common to customs debts incurred on import and export
Article 83
Prohibitions and restrictions
1. The customs debt on import or export shall be incurred even if it relates to goods which are subject to measures of prohibition or restriction on import or export of any kind.
2. However, no customs debt shall be incurred on either of the following:
(a)
the unlawful introduction into the customs territory of the Union of counterfeit currency;
(b)
the introduction into the customs territory of the Union of narcotic drugs and psychotropic substances other than where strictly supervised by the competent authorities with a view to their use for medical and scientific purposes.
3. For the purposes of penalties as applicable to customs offences, the customs debt shall nevertheless be deemed to have been incurred where, under the law of a Member State, import or export duty or the existence of a customs debt provide the basis for determining penalties.
……
Outward Processing
Article 259
Scope
1. Under the outward processing procedure Union goods
may be temporarily exported from the customs territory of
the Union in order to undergo processing operations. The
processed products resulting from those goods may be
released for free circulation with total or partial relief from
import duty upon application by the holder of the authorisation
or any other person established in the customs territory of the
Union provided that that person has obtained the consent of
the holder of the authorisation and the conditions of the authorisation
are fulfilled.
2. Outward processing shall not be allowed for any of the
following Union goods:
(a) goods the export of which gives rise to repayment or
remission of import duty;
(b) goods which, prior to export, were released for free circulation
under a duty exemption or at a reduced rate of duty
by virtue of their end-use, for as long as the purposes of
such end-use have not been fulfilled, unless those goods
have to undergo repair operations;
(c) goods the export of which gives rise to the granting of
export refunds;
(d) goods in respect of which a financial advantage other than
refunds referred to in point (c) is granted under the
common agricultural policy by virtue of the export of
those goods.
3. The customs authorities shall specify the period within
which goods temporarily exported must be re-imported into
the customs territory of the Union in the form of processed
products, and released for free circulation, in order to be able to
benefit from total or partial relief from import duty. They may
grant an extension, of reasonable duration, of that period, upon
justified application by the holder of the authorisation.
Article 260
Goods repaired free of charge
1. Where it is established to the satisfaction of the customs
authorities that goods have been repaired free of charge, either
because of a contractual or statutory obligation arising from a
guarantee or because of a manufacturing or material defect, they
shall be granted total relief from import duty.
2. Paragraph 1 shall not apply where account was taken of
the manufacturing or material defect at the time when the
goods in question were first released for free circulation.
Article 261
Standard exchange system
1. Under the standard exchange system an imported product
(‘replacement product’) may, in accordance with paragraphs 2 to
5, replace a processed product.
10.10.2013 Official Journal of the European Union L 269/81 EN
2. The customs authorities shall, upon application authorise
the standard exchange system to be used where the processing
operation involves the repair of defective Union goods other
than those subject to measures laid down under the common
agricultural policy or to the specific arrangements applicable to
certain goods resulting from the processing of agricultural
products.
3. Replacement products shall have the same eight-digit
Combined Nomenclature code, the same commercial quality
and the same technical characteristics as the defective goods
had the latter undergone repair.
4. Where the defective goods have been used before export,
the replacement products must also have been used.
The customs authorities shall, however, waive the requirement
set out in the first subparagraph if the replacement product has
been supplied free of charge, either because of a contractual or
statutory obligation arising from a guarantee or because of a
material or manufacturing defect.
5. The provisions which would be applicable to the
processed products shall apply to the replacement products.
Article 262
Prior import of replacement products
1. The customs authorities shall, under the conditions they
lay down, upon application by the person concerned, authorise
replacement products to be imported before the defective goods
are exported.
In the event of such prior import of a replacement product, a
guarantee shall be provided, covering the amount of the import
duty that would be payable should the defective goods not be
exported in accordance with paragraph 2.
2. The defective goods shall be exported within a period of
two months from the date of acceptance by the customs authorities
of the declaration for the release for free circulation of
the replacement products.
3. Where, in exceptional circumstances, the defective goods
cannot be exported within the period referred to in paragraph
2, the customs authorities may grant an extension, of a
reasonable duration, of that period, upon justified application
by the holder of the authorisation.
……
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1
Formalities prior to the exit of goods
Article 263
Lodging a pre-departure declaration
1. Goods to be taken out of the customs territory of the Union shall be covered by a pre-departure declaration to be lodged at the competent customs office within a specific time-limit before the goods are taken out of the customs territory of the Union.
2. The obligation referred to in paragraph 1 shall be waived:
(a)
for means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory; or
(b)
in other specific cases, where duly justified by the type of goods or traffic or where required by international agreements.
3. The pre-departure declaration shall take the form of one of the following:
(a)
a customs declaration, where the goods to be taken out of the customs territory of the Union are placed under a customs procedure for which such declaration is required;
(b)
a re-export declaration, in accordance with Article 270;
(c)
an exit summary declaration, in accordance with Article 271.
4. The pre-departure declaration shall contain the particulars necessary for risk analysis for security and safety purposes.
Article 264
Risk analysis
The customs office to which the pre-departure declaration referred to in Article 263 is lodged shall ensure that, within a specific time-limit, a risk analysis is carried out, primarily for security and safety purposes, on the basis of that declaration and shall take the necessary measures based on the results of that risk analysis.
CHAPTER 2
Formalities on exit of goods
Article 267
Customs supervision and formalities on exit
1. Goods to be taken out of the customs territory of the Union shall be subject to customs supervision and may be subject to customs controls. Where appropriate, the customs authorities may determine the route to be used, and the time-limit to be respected when goods are to be taken out of the customs territory of the Union.
2. Goods to be taken out of the customs territory of the Union shall be presented to customs on exit by one of the following persons:
(a)
the person who takes the goods out of the customs territory of the Union;
(b)
the person in whose name or on whose behalf the person who takes the goods out of the customs territory of the Union acts;
(c)
the person who assumes responsibility for the carriage of the goods prior to their exit from the customs territory of the Union.
3. Goods to be taken out of the customs territory of the Union shall be subject, as appropriate, to the following:
(a)
the repayment or remission of import duty;
(b)
the payment of export refunds;
(c)
the collection of export duty;
(d)
the formalities required under provisions in force with regard to other charges;
(e)
the application of prohibitions and restrictions justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls against drug precursors, goods infringing certain intellectual property rights and cash, as well as the implementation of fishery conservation and management measures and of commercial policy measures.
4. Release for exit shall be granted by the customs authorities on condition that the goods in question will be taken out of the customs territory of the Union in the same condition as when:
(a)
the customs or re-export declaration was accepted; or
(b)
the exit summary declaration was lodged.
Article 268
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on the exit referred to in Article 267.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
CHAPTER 3
Export and re-export
Article 269
Export of Union goods
1. Union goods to be taken out of the customs territory of the Union shall be placed under the export procedure.
2. Paragraph 1 shall not apply to any of the following Union goods:
(a)
goods placed under the outward processing procedure;
(b)
goods taken out of the customs territory of the Union after having been placed under the end-use procedure;
(c)
goods delivered, VAT or excise duty exempted, as aircraft or ship supplies, regardless of the destination of the aircraft or ship, for which a proof of such supply is required;
(d)
goods placed under the internal transit procedure;
(e)
goods moved temporarily out of the customs territory of the Union in accordance with Article 155.
3. The formalities concerning the export customs declaration laid down in the customs legislation shall apply in the cases referred to in points (a), (b) and (c) of paragraph 2.
Article 270
Re-export of non-Union goods
1. Non-Union goods to be taken out of the customs territory of the Union shall be subject to a re-export declaration to be lodged at the competent customs office.
2. Articles 158 to 195 shall apply to the re-export declaration.
3. Paragraph 1 shall not apply to any of the following goods:
(a)
goods placed under the external transit procedure which only pass through the customs territory of the Union;
(b)
goods trans-shipped within, or directly re-exported from, a free zone;
(c)
goods in temporary storage which are directly re-exported from a temporary storage facility.
CHAPTER 4
Exit summary declaration
Article 271
Lodging an exit summary declaration
1. Where goods are to be taken out of the customs territory of the Union and a customs declaration or a re-export declaration is not lodged as pre-departure declaration, an exit summary declaration shall be lodged at the customs office of exit.
Customs authorities may allow the exit summary declaration to be lodged at another customs office, provided that the latter immediately communicates or makes available electronically the necessary particulars to the customs office of exit.
2. The exit summary declaration shall be lodged by the carrier.
Notwithstanding the obligations of the carrier, the exit summary declaration may be lodged instead by one of the following persons:
(a)
the exporter or consignor or other person in whose name or on whose behalf the carrier acts;
(b)
any person who is able to present the goods in question or have them presented at the customs office of exit.
3. Customs authorities may accept that commercial, port or transport information systems may be used to lodge an exit summary declaration, provided that they contain the necessary particulars for such declaration and that these particulars are available within a specific time-limit, before the goods are taken out of the customs territory of the Union.
4. Customs authorities may accept, instead of the lodging of the exit summary declaration, the lodging of a notification and access to the particulars of an exit summary declaration in the economic operator’s computer system.
Article 272
Amendment and invalidation of the exit summary declaration
1. The declarant may, upon application, be permitted to amend one or more particulars of the exit summary declaration after it has been lodged.
No amendment shall be possible after any of the following:
(a)
the customs authorities have informed the person who lodged the exit summary declaration that they intend to examine the goods;
(b)
the customs authorities have established that one or more particulars of the exit summary declaration are inaccurate or incomplete;
(c)
the customs authorities have already granted the release of the goods for exit.
2. Where the goods for which an exit summary declaration has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that declaration in either of the following cases:
(a)
upon application by the declarant;
(b)
within 150 days after the lodging of the declaration.
CHAPTER 5
Re-export notification
Article 274
Lodging a re-export notification
1. Where non-Union goods referred to in points (b) and (c) of Article 270(3) are taken out of the customs territory of the Union and the obligation to lodge an exit summary declaration for those goods is waived, a re-export notification shall be lodged.
2. The re-export notification shall be lodged at the customs office of exit of the goods by the person responsible for the presentation of goods on exit in accordance with Article 267(2).
3. The re-export notification shall contain the particulars necessary to discharge the free zone procedure or to end the temporary storage.
Customs authorities may accept that commercial, port or transport information systems may be used to lodge a re-export notification, provided that they contain the necessary particulars for such notification and these particulars are available before the goods are taken out of the customs territory of the Union.
4. Customs authorities may accept, instead of the lodging of the re-export notification, the lodging of a notification and access to the particulars of a re-export notification in the economic operator’s computer system.
Article 275
Amendment and invalidation of the re-export notification
1. The declarant may, upon application, be permitted to amend one or more particulars of the re-export notification after it has been lodged.
No amendment shall be possible after any of the following:
(a)
the customs authorities have informed the person who lodged the re-export notification that they intend to examine the goods;
(b)
the customs authorities have established that one or more particulars of the re-export notification are inaccurate or incomplete;
(c)
the customs authorities have already granted the release of the goods for exit.
2. Where the goods for which a re-export notification has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that notification in either of the following cases:
(a)
upon application by the declarant;
(b)
within 150 days after the lodging of the notification.
CHAPTER 6
Relief from export duty
Article 277
Relief from export duty for Union goods temporarily exported
Without prejudice to Article 259, Union goods which are temporarily exported from the customs territory of the Union shall benefit from export duty relief, conditional upon their re-import.
TITLE IX
ELECTRONIC SYSTEMS, SIMPLIFICATIONS, DELEGATION OF POWER, COMMITTEE PROCEDURE AND FINAL PROVISIONS
CHAPTER 1
Development of electronic systems
Article 278
Transitional measures
Means for the exchange and storage of information, other than the electronic data-processing techniques referred to in Article 6(1), may be used on a transitional basis, until 31 December 2020 at the latest, where the electronic systems which are necessary for the application of the provisions of the Code are not yet operational.
Article 279
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284 specifying the rules on the exchange and storage of data in the situation referred to in Article 278.
Article 280
Work programme
1. In order to support the development of the electronic systems referred to in Article 278 and govern the setting up of transitional periods, the Commission shall, by 1 May 2014, draw up a work programme relating to the development and deployment of the electronic systems referred to in Article 16(1).
2. The work programme referred to in paragraph 1 shall have the following priorities:
(a)
the harmonised exchange of information on the basis of internationally accepted data models and message formats;
(b)
the reengineering of customs and customs related processes in view of enhancing their efficiency, effectiveness and uniform application and reducing compliance costs; and
(c)
the offering to economic operators of a wide range of electronic customs services, enabling them to interact in the same way with the customs authorities of any Member State.
3. The work programme referred to in paragraph 1 shall be updated regularly.