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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
- 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 60 is deleted from 30/10/2013.

View as of 30/10/2013 What changes

Article 60 - Choice of guarantee

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Article 60

Choice of guarantee

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The person required to provide a guarantee may choose between the forms of guarantee laid down in Article 59(1).

However, the customs authorities may refuse to accept the form of guarantee chosen where it is incompatible with the proper functioning of the customs procedure concerned.

The customs authorities may require that the form of guarantee chosen be maintained for a specific period.

Official text · consolidated version 19/06/2013 (no longer in force) Open full page ↗