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Preamble
Recitals 42
Title I - GENERAL PROVISIONS (Article 1-32) 32
Title II - FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED (Article 33-43) 11
Title III - CUSTOMS DEBT AND GUARANTEES (Article 44-86) 43
- Chapter 1 - Incurrence of a customs debt (Article 44-55) 12
  - Section 1 - Customs debt on importation (Article 44-47) 4
  - Section 2 - Customs debt on exportation (Article 48-49) 2
  - Section 3 - Provisions common to customs debts incurred on importation and exportation (Article 50-55) 6
    
    Article 50 - Prohibitions and restrictions
    
    Article 51 - Several debtors
    
    Article 52 - General rules for calculation of the amount of import or export duty
    
    Article 53 - Special rules for calculation of the amount of import duty
    
    Article 54 - Implementing measures
    
    Article 55 - Place where the customs debt is incurred
- Chapter 2 - Guarantee for a potential or existing customs debt (Article 56-65) 10
- Chapter 3 - Recovery and payment of duty and repayment and remission of the amount of import and export duty (Article 66-85) 20
- Chapter 4 - Extinguishment of customs debt (Article 86) 1
Title IV - GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY (Article 87-100) 14
Title V - GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS (Article 101-128) 28
Title VI - RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES (Article 129-134) 6
Title VII - SPECIAL PROCEDURES (Article 135-174) 40
Title VIII - DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY (Article 175-182) 8
Title IX - CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS (Article 183-188) 6
Annexes 1
- Annex 1 - CORRELATION TABLES
Amending acts 1
- 32013R0952from 30/10/2013

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New version applies from 30/10/2013 — introduced by 32013R0952. 232 provisions change. Article 51 is deleted from 30/10/2013.

View as of 30/10/2013 What changes

Article 51 - Several debtors

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Article 51

Several debtors

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Where several persons are liable for payment of the amount of import or export duty corresponding to one customs debt, they shall be jointly and severally liable for the full amount of the debt.

Official text · consolidated version 19/06/2013 (no longer in force) Open full page ↗